Cover

Name of entity Status Financial Year

- IDEA CELLULAR LTD - PUBLIC LIMITED COMP - 2011-12

Page 1

Cover

- IDEA CELLULAR LTD - PUBLIC LIMITED COMPANY - 2011-12

Page 2

Cover

Page 3

fin stat

Particular Equity and Liabilities Own funds Capital Reserve and surplus

Balance Sheet as at March 31,2012 Rs. In Lakhs

Rs. In Lakhs

330,885.00 973,945.00 1,304,830.00

Convertible preference share (issued by subsy) Non-current liabilities Long term borrowing Deffered tax liabilities Other long term liabilities Long term provisions Current liabilities Short term borrowing Trade payables Other current liabilities Short term provisions

193.00

952,216.00 62,730.00 43,124.00 19,204.00

172,753.00 314,179.00 393,563.00 727.00 881,222.00 Total 3,263,519.00

Asset Non current assets Fixed assets Non-current investment Godwill on consolidation Long term loans, advances and deposities other non-current assets Current Assets Current investments Inventories Trade receivables Cash and cash equivalent Short-term loans and advances Other Current assets

2,766,752.00 0.00 612.00 225,627.00 0.00

9,760.00 9,257.00 82,270.00 15,207.00 153,857.00 177.00 270,528.00 Total Diff 3,263,519.00 0.00

Page 4

fin stat

Page 5

fin stat

Profit and loss statement for the year ended March 31,2012 Particular Rs. In Lakhs Sales/Revenue from operation(net) 1,948,868.00 less: Cost of goods sold 14,137.00 Gross profit Add: Operating income less: Operating expense Personnel expenditure Network expense & IT outsourcing cost License & WPC charges Roaming & acess charges Business Promotion expenditure Other expenses Operating PBIDT Less:Depreciation Operating PBIT Add: other income Add/less:extraordinary items PBIT Less: Interest PBT Less: Tax PAT

indicates amts to be filled

Tax rate

0.3605

Average Assets Opening total asset Closing total asset

3,021,167.00 3,263,519.00 3,142,343.00

Average capital employed Opening capital employed Closing capital employed

2,129,470.00 2,257,239.00 2,193,354.50 134,998.45 1,077,274.00 1,304,830.00

Post tax op. PBIT Debt Equity

Page 6

fin stat

Average owners fund opening capital closing capital

1,229,801.00 1,304,830.00 1,267,315.50

Average inventory

7,924.50

Page 7

fin stat

d March 31,2012 Rs. In Lakhs

1,934,731.00 5,248.00

94,992.00 486,084.00 232,318.00 327,988.00 241,502.00 47,861.00 1,430,745.00 509,234.00 298,134.00 211,100.00 0.00 0.00 211,100.00 105,573.00 105,527.00 33,228.00 72,299.00

10.30% 20.60% 30.90% 41.20% 51.50% 36.05%

Page 8

Ratio

Working capital Net worth Profitability ratios Gross profit Margin Operating profit margin Net profit margin Return on asset(ROA) Return on investment(ROI) Return on net worth(RONW) Return on long term funds Return on owners capital Individual Expense ratio Personnel expenditure Network expense & IT outsourcing cost License & WPC charges Roaming & acess charges Business Promotion expenditure Other expenses

-610694 1,305,023.00

Quick asset Book Value per share Liquidity ratios

99.27% 10.83% 3.71% 2.22% 2.30% 5.54% 5.98% 5.70%

Current ratio Quick ratio Debt and Risk ratio Interest coverage ratio Leverage Financial leverage Low DOL and High DFL is preffered

4.87421416% 24.94186369% 11.92066369% 16.82966727% 12.39191161% 2.45583590%

Suggestion: 1)Working capital needs immediate 2)Improve capital turnover ratio an 3)Reduce debt

Page 9

Ratio

Page 10

Ratio

Quick asset Book Value per share Liquidity ratios Current ratio Quick ratio Debt and Risk ratio Interest coverage ratio Leverage Financial leverage Low DOL and High DFL is preffered

261271 39.4404379

Closing price on 27/04/2012 No. of shares Cash position ratio

81.45 3308845110

0.30699188 0.29648715

Absolute cash ratio

0.028332248

Capital structure ratios 1.99956428 Debt equity ratio Debt ratio 2.00043591 Fixed asset to long term funds Proprietary ratio 0.825604868 47.73% 1.225723993 39.98%

1)Working capital needs immediate attention 2)Improve capital turnover ratio and fixed asset turnover ratio 3)Reduce debt

Page 11

Ratio

Page 12

Ratio

CMP/BV

2.065139

Turnover ratio Capital turnover ratio Fixed asste turnover ratio Working capital turnover ratio Inventory turnover ratio 0.888533 0.704388 -3.19123 1.783961

Page 13