BALANCE SHEET AS AT

Particulars

Schedule

As at
As at
March 31, 2009 March 31, 2010
(Rs.000)
(Rs.000)

SOURCES OF FUNDS
SHAREHOLDERS FUNDS
Capital
Stock Options Outstanding Account
Reserves and Surplus

1
2
3

272,953
28,330
2,966,176

272,953
26,646
3,520,716

LOAN FUNDS
Secured Loans

2,972
3,270,431

5,700
3,826,015

527,079
225,602
301,477
82,942
384,419

570,806
283,091
287,715
69,260
356,975

APPLICATION OF FUNDS
FIXED ASSETS
Gross Block
Less : Depreciation
Net Block
Capital Advances

DEFERRED TAX ASSETS

19,096

33,742

INVESTMENTS

195,202

1,276,272

16,250

19,720

38,072
3,218,084
165,606

59,573
2,777,142
182,561

3,421,762

3,019,276

705,419
60,879
766,298

791,831
88,139
879,970

2,655,464

2,139,306

ADVANCE RECOVERABLE FROM ESOP TRUST

(Refer Note 13 & 14 on Schedule 18)
CURRENT ASSETS, LOANS AND ADVANCES
Sundry Debtors
Cash and Bank Balances
Loans and Advances
Other Current Assets
LESS : CURRENT LIABILITIES AND PROVISIONS
Current liabilities
Provisions

NET CURRENT ASSETS

8
9
10
11
12

3,270,431

3,826,015

As at
March 31, 2011
(Rs.000)

545,905
30,618
4,053,293

6,742
4,636,558

856,401
317,657
538,744
154,236
692,980
40,670
2,968,704
13,400

38,850
2,037,472
131,337
70,865
2,278,524
1,215,630
142,090
1,357,720
920,804

35618

4,636,558

Consolidated Key Financial

Ratios of Info Edge India

------------------- in Rs. Cr. ------------------

Mar '11

Mar '10

10

10

--

--

Operating Profit Per Share (Rs)

Net Operating Profit Per Share
(Rs)

15.19

22.95

58.93

86.86

Free Reserves Per Share (Rs)

69.05

126.22

Bonus in Equity Capital

89.75

79.51

25.77

26.41

21.46

21.08

Gross Profit Margin(%)

23.28

23.68

Cash Profit Margin(%)

19.47

21.83

Adjusted Cash Margin(%)

19.47

21.83

Net Profit Margin(%)

18.08

19.55

Adjusted Net Profit Margin(%)

Return On Capital
Employed(%)

18.08

19.55

23.63

22.91

Return On Net Worth(%)

Adjusted Return on Net
Worth(%)
Return on Assets Excluding
Revaluations
Return on Assets Including
Revaluations

14.61

14

13.88

13.89

79.14

136.24

79.14

136.24

Return on Long Term Funds(%)

23.63

22.91

Liquidity And Solvency Ratios

Current Ratio

1.35

2.15

Quick Ratio

1.33

2.14

Debt Equity Ratio

--

--

Long Term Debt Equity Ratio

--

--

1,268.82

1,418.10

48.82

46.95

32.5

30.93

Investment Valuation Ratios

Face Value
Dividend Per Share

Profitability Ratios
Operating Profit Margin(%)
Profit Before Interest And Tax
Margin(%)

Debt Coverage Ratios

Interest Cover
Total Debt to Owners Fund
Financial Charges Coverage
Ratio
Financial Charges Coverage
Ratio Post Tax
Management Efficiency Ratios

Inventory Turnover Ratio

Debtors Turnover Ratio
Investments Turnover Ratio

--

--

28.17

41.56

--

--

Fixed Assets Turnover Ratio

3.85

4.45

Total Assets Turnover Ratio

0.75

0.65

Asset Turnover Ratio

3.85

4.45

Average Raw Material Holding

--

--

Average Finished Goods Held

Number of Days In Working
Capital

--

--

112.5

336.19

--

--

--

--

15.72

21.74

--

--

7.56

4.59

6.71

4.08

92.04

95.37

92.98

95.89

0.01

0.01

Profit & Loss Account Ratios

Material Cost Composition
Imported Composition of Raw
Materials Consumed
Selling Distribution Cost
Composition
Expenses as Composition of
Total Sales
Cash Flow Indicator Ratios
Dividend Payout Ratio Net
Profit
Dividend Payout Ratio Cash
Profit
Earning Retention Ratio

#REF!
AdjustedCash Flow Times

Mar '09

Mar '08

Mar '07

10

10

10

--

--

--

24.24

30.07

20.21

90.05

86.64

57.71

108.12

87.59

68.03

79.51

79.51

79.51

26.92

34.7

35.02

22.26

30.06

30.78

24.02

32.35

32.08

21.44

22.91

18.75

21.44

22.91

18.75

21.49

21.78

16.49

21.49

21.78

16.49

24.33

35.45

26.82

17.68

20.81

12.71

15.44

19.81

12.28

118.12

97.59

78.03

118.12

97.59

78.03

24.33

35.45

26.82

4.51

0.76

0.85

4.48

0.75

0.84

--

--

--

--

--

--

2,134.59

2,400.82

2,209.84

49.58

89.41

88.76

38.12

55.46

46.49

--

--

--

70.07

81.27

90.52

--

--

--

4.91

5.3

8.95

0.76

0.89

0.75

4.91

5.3

8.95

--

--

--

--

--

--

393.7

-53.24

-33.21

--

--

--

--

--

--

17.62

20.34

19.06

--

--

--

4.19

4.31

8.84

3.73

3.92

7.55

95.19

95.47

90.85

95.8

95.9

92.23

0.01

0.01

0.01

Ratio Analysis
As on

31-Mar-10

31-Mar-09

31-Mar-08

16.3

15.5

22

15.9

15.5

20.7

24.7

24.8

30.2

Gross Margin (%)

57.6

53.8

63.1

Operating Margin (%)

26.9

20.7

27

Net Profit Margin (%)

Adjusted Net Profit
Margin (%)

24.9

20.7

25.5

26.5

20.7

25.5

0.7

0.8

0.9

--

--

--

--

--

--

--

--

--

35.6

33.5

57.7

Current Ratio (x)

3.3

4.3

0.5

Quick Ratio (x)

3.7

4.7

0.5

Cash Ratio (x)

3.5

4.6

0.5

0.9

1.1

-0.2

330.7

389

-67.4

9.4

5.7

5.3

72.8

50.6

111.9

--

--

--

--

--

--

20.5

32.2

137.6

118.6

97.3

20.9

18.6

20.3

Return Related
Return on Total Assets
(%)
Return on Networth
(%)
Return on Capital
Employed (%)

Profitability

Asset Turnover(x)

Leverage
Debt/Equity ratio (x)
Total Debt/Total Assets
(x)
Long term
Debt/Networth (x)
Interest Coverage (x)

Liquidity

Working Capital
Working Capital to
Sales (x)
Working Capital Days
(days gross sales)
Receivables (days
gross sales)
Creditors (days cost of
sales)
FG Inventory (days
cost of sales)
RM Inventory (days
consumption)

Cash Flow Indicator

Operating Cash
Flow/Sales (%)

Per Share
Book Value Per Share
(Rs)
Earnings Per Share
(Rs)

Dividend Per Share

(Rs)

0.7

0.7

0.7

Growth(%)
Total Operating
Income

--

11.98

56.87

EBITDA

--

-1.06

73.52

EBIT

--

-4.12

81.09

Net Profit

--

2.22

101.27

Total Assets

--

21.76

25.6

PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED

Particulars

INCOME
Sales (Refer Note 5 on Schedule 17)
Other Income

EXPENDITURE
Advertising and Promotion cost
Administration and Other expenses
Personnel expenses
Network and Other charges
Finance and Bank Charges
Depreciation

Schedule

Year ended
March 31, 2009
(Rs.000)

13
14
15
16
5

18

Net Profit before Tax

Tax Expense
Current Tax (including for earlier years)
Deferred Tax
Fringe Benefit Tax
Net Profit After Tax
Balance Brought Forward
Transfer from Stock Options O/S Account
Appropriations
Proposed Dividend
Dividend Tax
Transfer to general Reserve (Employee Stock
Options O/S Account)

Balance Carried to the Balance Sheet

Year ended
March 31, 2011
(Rs.000)

12

Net Profi t before Exceptional item and Tax

Exceptional Item (Note No. 23)

Year ended
March 31, 2010
(Rs.000)

2,451,660
286300

2,322,225
320,142

2,936,205
282,733

2,737,960

2,642,367

3,218,938

433204
324924
933880
90408
17255
71104
1870775

374,038
303,237
870,987
89,284
19,251
61,066
1,717,863

380,251
320,476
1,137,125
100,378
21,743
71,150
2,031,123

867185

924,504

1,187,815

-37,737

-51740

867,185

886,767

1,239,555

269074
-7,803
9,055

332,132
-14,646
0

406,765
-6,928
0

596,859

569,281

839,718

784,468
2,165

1,357,377
9,209

1,902,708
13,555

20,471
3,479

20,471
3,479

40,943
6,800

2,165

9,209

13,555

1,357,377 1,902,708

2,694,683

2,018,456

955,544

81.38239

2,694,683

RATIOS
A) Liquidity Ratios

FORMULA

1) Current Ratio

= Current Assets
Current Liabilities

2) Quick Ratio

= Quick Assets
Current Liabilities

3) Debt- Equity Ratio

= Long Term Debt

Equity

4) Proprietary Ratio

= Shareholders Funds
Total Tangible Assets

B) Profitability Ratios
1) GP Ratio

= Gross Profit*100
Net Sales

2) NP Ratio

= Net Profit*100
Net Sales

3) Net Operating
Profit Ratio

= Net Operating Profit*100

Net Sales

4) Operating Ratio

=Operating Cost * 100

Net Sales

7) Overall Profitability Ratio/

Return on Investments/
Return on Capital Employed

=Operating Profit *100

Capital Employed

8) Return on Shareholders Fund

= Profit after Tax (PAT) *100

Shareholders Funds

9)Earnings Per Share

=NPAT +Preference Dividend

No of Equity Shares

10)Price Earning Ratio

Mkt price per share

Earnings per share

C) TURNOVER RATIOS
1) Fixed Asset Turnover Ratio

Net Sales
Fixed Assets

2) Working Capital Turnover Ratio

Net Sales
Working Capital

3) Debtors Turnover Ratio(DTR)/

Debtors Velocity Ratio

Net Credit Sales

Average Debtors

4) Debt Collection Period

Months in a Year
DTR

5) creditors Turnover Ratio(CTR)/

Creditors Velocity Ratio

Credit Purchases
Average Creditors

6) Credit Payment Period

Months in a Year
CTR

7) Stock Turnover Ratio

COGS
Average Stock

2009

2010

2011

4.47

3.43

1.68

0.0009

0.0015

0.0015

0.9991

0.9985

0.9985

27.30

29.48

33.99

24.345

24.514

28.599

27.29758613

29.48374942

33.98860093

72.70241387

70.51625058

66.01139907

28.52692028

37.03525364

73.60433614

18.2668

14.9014

18.1372

6.378

6.505

4.237

0.923251078

1.085503897

3.188740492

64.39535617

38.98116596

75.57799228

5.668110586

9.363496216

4.829448216

11.914

8.75

8.59

30.63539709

41.71169354

42.46861958

35618

157019

196315

833546
813811
19735

236326