Profitability & Distribution of Costs (Annual)

Ambuja Cements Ltd.

Currency: Rs. Million (Non-Annualised)
Profitability (%)
PBDIT as % of total income
PBDT as % of total income
PBT as % of total income
PAT as % of total income

Jun-05
12 mths

Dec-06
18 mths

Dec-07
12 mths

Dec-08
12 mths

Dec-09
12 mths

29.9
26.7
19.4
17.5

35.1
33.9
28.8
23.5

45.5
44.4
40.8
26.6

33.6
33.1
29.2
20.8

28.9
28.6
24.6
16.6

PBDIT net of P&E as % of net sales & other income

PBDT net of P&E as % of net sales & other income
PBT net of P&E as % of net sales & other income
PAT net of P&E as % of net sales & other income

29.9
26.7
19.4
17.5

35
33.8
28.7
23.4

43.2
42
38.3
23.3

33.5
33
29.2
20.7

28.9
28.6
24.6
16.6

PBDIT net of P,E&OI as % of net sales

PAT net of P,E&OI as % of net sales
Export income as % of net sales

27.9
15.1
0

33.8
21.9
0

36.8
14.6
0

28.7
15
0

27.5
14.9
0

Other income as % of total inc net of P&E inc

PBIT net of P&E / interest expense (times)
Interest expense as % of PBDIT
Depreciation as % of PBDIT
Tax as % of PBDIT
Tax as % of PBT

2.8
7.1
10.6
24.5
6.3
9.7

1.8
24.2
3.5
14.5
15.1
18.4

10.2
32.9
2.5
7.8
31.2
34.8

6.7
62.3
1.4
11.5
25.1
28.8

2.1
81.4
1.1
14
27.6
32.4

Costs as (%) of Net sales

Operating expenses
Raw materials etc. & purch. of fin. gds
Raw materials, stores & spares
Purchase of finished goods
Salaries and wages
Total other expenses
Power & fuel
Royalties, technical know-how fees, etc.
Rent & lease rent
Advertising expenses
Marketing expenses
Outward freight/other distribution expenses
Travel expenses
Network cost
Regulatory charges like lic.,spectrum etc.
Access charges
Loss on sale of investments
Other expenses
Extra-ordinary expenses
Interest expenses
Depreciation
Provisions and contingencies

72.6
8.5
8.5
0
4.1
60.1
26.1
0
0
0
0
14.8
0
0
0
0
0
19.2
0
3.3
7.5
1.9

66.1
6.1
5.3
0.8
3.7
56.2
19.8
0
0
0
0
18.7
0
0
0
0
0
17.7
0
1.3
5.2
5.4

64.2
8
8
0
3.7
52.5
18
0
0
0
0
19.2
0
0
0
0
0
15.3
0.5
1.3
4.2
16.6

72.3
12.9
12.9
0
4.2
55.1
21.1
0
0
0
0
16.2
0
0
0
0
0
17.8
0
0.5
4.1
9

71.9
16.6
16.6
0
3.8
51.5
19.8
0
0
0
0
15.6
0
0
0
0
0
16.1
0
0.3
4.1
8.1

Costs as (%) of Total expenses

Operating expenses
Raw materials etc. & purch. of fin. gds
Raw materials, stores & spares
Purchase of finished goods
Salaries and wages
Total other expenses
Power & fuel
Royalties, technical know-how fees, etc.
Rent & lease rent
Advertising expenses

85.1
10
10
0
4.8
70.4
30.6
0
0
0

84.8
7.8
6.8
1.1
4.8
72.2
25.4
0
0
0

73.9
9.2
9.2
0
4.2
60.5
20.7
0
0
0

84.1
15
15
0
4.9
64.1
24.6
0
0
0

85.1
19.6
19.6
0
4.5
61
23.5
0
0
0

Marketing expenses
Outward freight/other distribution expenses
Travel expenses
Network cost
Regulatory charges like lic.,spectrum etc.
Access charges
Loss on sale of investments
Other expenses
Extra-ordinary expenses
Interest expenses
Depreciation
Provisions and contingencies

0
17.4
0
0
0
0
0
22.5
0
3.8
8.8
2.3

0
24
0
0
0
0
0
22.8
0
1.6
6.7
6.9

0
22.1
0
0
0
0
0
17.7
0.6
1.5
4.8
19.1

0
18.9
0
0
0
0
0
20.7
0
0.6
4.8
10.5

0
18.5
0
0
0
0
0
19
0
0.4
4.9
9.6

Change in stocks / (net sales - pbit net of p,e&oi)

0.7

-0.2

2.2

1.6

-0.9

Dec-10
12 mths

27.2
26.6
21.6
16.4
27.2
26.6
21.6
16.4
25.3
14.2
0
2.5
35.1
2.3
18.5
21.2
26.7

74.8
12.6
12.6
0
4.6
57.6
22.6
0
0
0
0
16.7
0
0
0
0
0
18.3
0
0.6
5.2
5.9

86.5
14.6
14.6
0
5.3
66.6
26.1
0
0
0

0
19.4
0
0
0
0
0
21.1
0
0.7
6
6.8
1