ANALYSIS OF DEWAN TEXTILE MILL'S

PARTICULARS

2012

2011

2,075,450,024
171,033,591
7,799,752

1,099,950,061
272,193,703
10,183,502

46,133,752
1,367,943,006
1,574,630,006
30,731,317
68,016,044
13,217,968
31,734,934

47,642,425
1,326,750,034
1,592,801,910
73,154,494
56,179,203
14,648,977
19,385,722

3,132,407,027
5,386,690,394

3,130,562,765
4,512,890,031

3,687,994,219
27,466,337
247,300,334

216,275,529
29,227,067
-----

364,534,623
44,616,553
474,927,661
80,000,000
41,185,703

1,486,271,654
137,086,145
1,767,614,335
793,449,471
67,820,768

1,005,264,540
5,386,690,394

4,252,242,373
4,512,890,031

ASSTES
NON CURRENT ASSETS
PROPERTY, PLANTS AND EQUIPMENT
AVAILABLE FOR SALE INVESTMENT - FAIR VALUE
LONG TERM DEPOSITS

CURRENT ASSETS
STORES AND SPARES
STOCK IN TRADE
TRADE DEBTOER - CONSIDERED GOOD
ADVANCES - CONSIDERED GOOD
SHORT TERM DEPOSITS AND CURRENT A/C
TAXES RECOVERABLE - NET
CASH AND BANK BALANCES

TOTAL
LIABILITIES
NON CURRENT LIABILITIES
LONG TERM FINANCING - SECURED
DEF.LIABILITY FOR STAFF GRATUITY
DEF.TAXATION

CURRENT LIABILITIES
TRADE AND OTHER PAYABLES
MARKUP ACCRUED
SHORT TERM BARROWINGS - SECUERD
CURRENT AND OVERDUE LONG TERM FINANC
OVERDUE PORTION OF LEASE LIABILITIES

TOTAL
SHARES CAPITALS AND RESERVES
AUTH.CAPITAL (30,000,000 RS. 10/- EACH)
ISSUED, SUBSCRIBED AND PAID UP CAPITAL
RESERVES AND SURPLUS

TOTAL

300,000,000
135,046,090
(536,287,753)

300,000,000
135,046,090
(119,901,028)

(401,241,663)

(15,145,062)

E MILL'S BALANCE SHEET

DOLLAR CHANGE PERCENTAGE CHANGE
975,499,963
(101,160,112)
(2,383,750)

0.89
-0.37
-0.23

(1,508,673)
41,192,972
(18,171,904)
(42,423,177)
11,836,841
(1,431,009)
12,349,212

-0.03
0.03
-0.01
-0.58
0.21
-0.10
0.64

1,844,262
873,800,363

0.001
0.19

3,471,718,690
(1,760,730)
247,300,334

16.05
-0.06

(1,121,737,031)
(92,469,592)
(1,292,686,674)
(713,449,471)
(26,635,065)

-0.75
-0.67
-0.73
-0.90
-0.39

(3,246,977,833)
873,800,363

-0.76
0.19

(416,386,725)

0.00
0.00
3.47

(386,096,601)

25.49

TREND ANALYSIS OF FIVE YEARS (DEWAN TEXTILES)

(RUPEES IN MILLIONS)

PARTICULARS
SALES (NET)
GROSS PROFIT/(LOSS)
(LOSS)/PROFIT BEFORE TAX
(LOSS)/PROFIT AFTER TAX
ASSETS EMPLOYED
CURRENT ASSETS
SHAREHOLDER'S EQUITY
LONG TERM AND DIFFERENT LIABILITIES
CURRENT LIABILITIES

2012 2011 2010 2009 2008 2012 2011 2010 2009

3,129
(121)
(318)
(337)
5,387
3,132
(401)
3,963
1,005

4,699
9
(66)
(117)
4,513
3,131
15
246
4,252

3,442
176
67
49
3,671
2,308
18
527
3,125

3,114
(225)
(659)
(675)
3,900
2,420
(58)
802
3,156

3,189
177
(213)
(214)
4,317
2,506
951
745
2,621

98.1%
-68.4%
149.3%
157.5%
124.8%
125.0%
-42.2%
531.9%
38.3%

147.4%
5.1%
31.0%
54.7%
104.5%
124.9%
1.6%
33.0%
162.2%

108%
99%
-31%
-23%
85%
92%
2%
71%
119%

98%
-127%
309%
315%
90%
97%
-6%
108%
120%

2008
100%
100%
100%
100%
100%
100%
100%
100%
100%

COPMONENT PERCENTAGE OF DEWAN TEXT

PARTICULARS

2012

ASSTES
NON CURRENT ASSETS

RS

PROPERTY, PLANTS AND EQUIPMENT

AVAILABLE FOR SALE INVESTMENT - FAIR VALUE
LONG TERM DEPOSITS

2,075,450,024
171,033,591
7,799,752

CURRENT ASSETS
STORES AND SPARES
STOCK IN TRADE
TRADE DEBTOER - CONSIDERED GOOD
ADVANCES - CONSIDERED GOOD
SHORT TERM DEPOSITS AND CURRENT A/C
TAXES RECOVERABLE - NET
CASH AND BANK BALANCES

TOTAL

46,133,752
1,367,943,006
1,574,630,006
30,731,317
68,016,044
13,217,968
31,734,934
3,132,407,027
5,386,690,394

LIABILITIES
NON CURRENT LIABILITIES
LONG TERM FINANCING - SECURED
DEF.LIABILITY FOR STAFF GRATUITY
DEF.TAXATION

3,687,994,219
27,466,337
247,300,334

CURRENT LIABILITIES
TRADE AND OTHER PAYABLES
MARKUP ACCRUED
SHORT TERM BARROWINGS - SECUERD
CURRENT AND OVERDUE LONG TERM FINANC
OVERDUE PORTION OF LEASE LIABILITIES

TOTAL

364,534,623
44,616,553
474,927,661
80,000,000
41,185,703
1,005,264,540
5,386,690,394

SHARES CAPITALS AND RESERVES

AUTH.CAPITAL (30,000,000 RS. 10/- EACH)
ISSUED, SUBSCRIBED AND PAID UP CAPITAL
RESERVES AND SURPLUS

TOTAL

300,000,000
135,046,090
(536,287,753)
(401,241,663)

COPMONENT PERCENTAGE OF DEWAN TEXTIL

PARTICULARS

2012

RS
LOSS FOR THE YEAR

(337,099,147)

OTHER COMPREHENSIVE INCOME:

AVAILABLE FOR SALES FINANCIAL ASSETS
CHANGE IN FAIR VALUE

(101,160,112)

TRANSFER FROM SURPLUS ON REVALUATION OF

FIXED ASSETS IN RESPECT OF :
`
RELATED DEFERRED TAX

33,650,052
(11,777,518)
21,872,534
(416,386,725)

GE OF DEWAN TEXTILE MILL'S BALANCE SHEET

2011

COMP %(2012)

RS
1,099,950,061
272,193,703
10,183,502

0.66
0.055
0.002

47,642,425
1,326,750,034
1,592,801,910
73,154,494
56,179,203
14,648,977
19,385,722

0.01
0.44
0.50
0.010
0.02
0.004
0.01

3,130,562,765
4,512,890,031

1.00

216,275,529
29,227,067
-----

1.18
0.01
0.08

1,486,271,654
137,086,145
1,767,614,335
793,449,471
67,820,768

0.12
0.01
0.15
0.03
0.01

4,252,242,373
4,512,890,031

0.32

300,000,000
135,046,090
(119,901,028)

0.10
0.04
(0.17)

(15,145,062)

-0.13

OF DEWAN TEXTILE MILL'S INCOME STATEMENT

2011

COMP %(2012)

RS
(116,955,684)

0.810

(113,674,765)

0.243

---------

(3,280,919)

-0.081
0.028
-0.053
1

L'S BALANCE SHEET

COMP %(2011)
0.35
0.09
0.003
0.02
0.42
0.51
0.023
0.018
0.005
0.01
1.00

0.069
0.009

0.47
0.04
0.56
0.25
0.02
1.36

0.096
0.043
-0.038
-0.005

S INCOME STATEMENT
COMP %(2011)
35.6472329856

34.6472329856

RATIO ANALYSIS OF DEWAN TEXTILES

CURRENT RATIO
YEAR

2012

CURRENT ASSETS

3,132,407,027

CURRENT LIABILITIES

1,005,264,540

CURRENT RATIO

3.12 : 1

RATIO ANALYSIS OF DEWAN TEXTILES

NET WORKING CAPITAL
YEAR

2012

CURRENT ASSETS

3,132,407,027

CURRENT LIABILITIES

1,005,264,540

NET WORKING RATIO

2,127,142,487

RATIO ANALYSIS OF DEWAN TEXTILES

GROSS PROFIT RATIO
2012
GROSS PROFIT / (LOSS)
NET SALES

(121,013,418)
3,128,522,678

(4)

RATIO ANALYSIS OF DEWAN TEXTILES

NET PROFIT RATIO
2012
(337,099,147)

NET PROFIT / (LOSS)

NET SALES

3,128,522,678

(10.78)

RATIO ANALYSIS OF DEWAN TEXTILES

STOCK/INVENTORY TURNOVER RATIO
2012
NET SALES

3,128,522,678

OPENING STOCK
CLOSING STOCK

960,814,284
(1,028,482,817)

AVG INVENTORY OR STOCK

(33,834,267)

RATIO ANALYSIS OF DEWAN TEXTILES

CURRENT ASSETS TURNOVER RATIO
2012
NET SALES

3,128,522,678

CURRENT ASSETS

3,132,407,027

1.00

DEWAN TEXTILES

RATIO ANALYSIS OF DEW

T RATIO

ACID TEST OR QUICK

2011

ACID TEST OR QUICK RATIO = QUICK CURRENT AS

3,130,562,765

4,252,242,373

CASH
DEBTORS
INVENTORIES

TOTAL

1.36 : 1

CURRENT LIABILITIES

DEWAN TEXTILES

NG CAPITAL

RATIO

2011
3,130,562,765

RATIO ANALYSIS OF DEW

DEBT EQUITY RA

4,252,242,373

(1,121,679,608)

LONG TERM
CAPITAL

RATIO

DEWAN TEXTILES

FIT RATIO

RATIO ANALYSIS OF DEW

2011

OPERATING PROFIT

9,051,465
4,698,603,661

0.19

OPERATING PROFIT
NET SALES

DEWAN TEXTILES

RATIO ANALYSIS OF DEW

IT RATIO

FIXED ASSETS TURNOV

2011
(116,955,684)
4,698,603,661

NET SALES
FIXED ASSETS

(2.49)

DEWAN TEXTILES

RATIO ANALYSIS OF DEW

TURNOVER RATIO

ASSETS TURNOVER

2011
4,698,603,661
NET SALES
933,960,883
(960,814,284)

TANGIBLE ASSETS

(13,426,701)

DEWAN TEXTILES

RATIO ANALYSIS OF DEW

TURNOVER RATIO

RETURN ON ASSE

2011
4,698,603,661

NET PROFIT/(LOSS) AFTER TAX

3,130,562,765
TOTLE ASSTES

1.5

NALYSIS OF DEWAN TEXTILES

ACID TEST OR QUICK RATIO

ICK RATIO = QUICK CURRENT ASSETS / CURRENT LIABILITIES

2012
31,734,934
1,574,630,006
46,133,752

2011
19,385,722
1,592,801,910
47,642,425

1,652,498,692

1,659,830,057

1,005,264,540

4,252,242,373

1.6 : 1

3:01

NALYSIS OF DEWAN TEXTILES

DEBT EQUITY RATIO
2012
364,534,623

2011
216,275,529

300,000,000

1.2 : 1

###

1.3 : 1

NALYSIS OF DEWAN TEXTILES

OPERATING PROFIT RATIO
2012
(178,632,605)

2011
(42,297,683)

3,128,522,678

4,698,603,661

(5.71)

(0.90)

NALYSIS OF DEWAN TEXTILES

XED ASSETS TURNOVER RATIO

2012
3,128,522,678

2011
4,698,603,661

2,254,283,367

1,382,327,266

1.39

3.4

NALYSIS OF DEWAN TEXTILES

ASSETS TURNOVER RATIO
2012
3,128,522,678

2011
4,698,603,661

2,107,184,958

1,119,335,783

1.48

4.2

NALYSIS OF DEWAN TEXTILES

RETURN ON ASSETS
2012
(337,099,147)

2011
(116,955,684)

5,386,690,394

4,512,890,031

(0.06)

(0.03)