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Name of entity - IDEA CELLULAR LTD Status - PUBLIC LIMITED COMPANY
Financial Year - 2011-12
Cover
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Name of entity - IDEA CELLULAR LTD Status - PUBLIC LIMITED COMPANY
Financial Year - 2011-12
Cover
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Name of entity - IDEA CELLULAR LTD Status - PUBLIC LIMITED COMPANY
Financial Year - 2011-12
fin stat
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Balance Sheet as at March 31,2012Particular Rs. In Lakhs Rs. In LakhsEquity and Liabilities
Own fundsCapital 330,885.00Reserve and surplus 973,945.00
1,304,830.00
Convertible preference share (issued by subsy) 193.00
Non-current liabilitiesLong term borrowing 952,216.00Deffered tax liabilities 62,730.00Other long term liabilities 43,124.00Long term provisions 19,204.00
Current liabilitiesShort term borrowing 172,753.00Trade payables 314,179.00Other current liabilities 393,563.00Short term provisions 727.00
881,222.00
Total 3,263,519.00
Asset
Non current assetsFixed assets 2,766,752.00Non-current investment 0.00Godwill on consolidation 612.00Long term loans, advances and deposities 225,627.00other non-current assets 0.00
Current AssetsCurrent investments 9,760.00Inventories 9,257.00Trade receivables 82,270.00Cash and cash equivalent 15,207.00Short-term loans and advances 153,857.00Other Current assets 177.00
270,528.00
Total 3,263,519.00
Diff 0.00
fin stat
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Profit and loss statement for the year ended March 31,2012ParticularSales/Revenue from operation(net)less: Cost of goods soldGross profit
Add: Operating income
less: Operating expensePersonnel expenditureNetwork expense & IT outsourcing costLicense & WPC chargesRoaming & acess chargesBusiness Promotion expenditureOther expenses
Operating PBIDTLess:DepreciationOperating PBITAdd: other incomeAdd/less:extraordinary itemsPBITLess: InterestPBTLess: Tax
PAT
indicates amts to be filled
Tax rate
Average AssetsOpening total asset 3,021,167.00Closing total asset 3,263,519.00
3,142,343.00
Average capital employedOpening capital employed 2,129,470.00Closing capital employed 2,257,239.00
2,193,354.50
Post tax op. PBIT 134,998.45
Debt 1,077,274.00
Equity 1,304,830.00
fin stat
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Average owners fundopening capital 1,229,801.00closing capital 1,304,830.00
1,267,315.50
Average inventory 7,924.50
fin stat
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Profit and loss statement for the year ended March 31,2012Rs. In Lakhs Rs. In Lakhs
1,948,868.0014,137.00
1,934,731.00
5,248.00
94,992.00486,084.00232,318.00327,988.00241,502.00
47,861.001,430,745.00
509,234.00298,134.00211,100.00
0.000.00
211,100.00105,573.00105,527.00
33,228.00
72,299.00
0.3605
10.30%20.60%30.90%41.20%51.50%36.05%
Ratio
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Working capital -610694 Quick asset
Net worth 1,305,023.00 Book Value per share
Profitability ratios Liquidity ratios
Gross profit Margin 99.27% Current ratio
Operating profit margin 10.83% Quick ratio
Net profit margin 3.71% Debt and Risk ratio
Return on asset(ROA) 2.22% Interest coverage ratio
Return on investment(ROI) 2.30% Leverage
Return on net worth(RONW) 5.54% Financial leverage
Return on long term funds 5.98% Low DOL and High DFL is preffered
Return on owners capital 5.70%
Individual Expense ratioSuggestion:
Personnel expenditure 4.87421416% 1)Working capital needs immediate attentionNetwork expense & IT outsourcing cost 24.94186369% 2)Improve capital turnover ratio and fixed asset turnover ratioLicense & WPC charges 11.92066369% 3)Reduce debtRoaming & acess charges 16.82966727%Business Promotion expenditure 12.39191161%Other expenses 2.45583590%
Ratio
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Quick asset 261271 Closing price on 27/04/2012 81.45
Book Value per share 39.44043788 No. of shares 3308845110
Liquidity ratios Cash position ratio
Current ratio 0.306991882 Absolute cash ratio 0.028332248
Quick ratio 0.296487151
Debt and Risk ratio Capital structure ratios
Interest coverage ratio 1.999564283 Debt equity ratio 0.825604868
Leverage Debt ratio 47.73%
Financial leverage 2.000435907 Fixed asset to long term funds 1.225723993
Low DOL and High DFL is preffered Proprietary ratio 39.98%
1)Working capital needs immediate attention2)Improve capital turnover ratio and fixed asset turnover ratio3)Reduce debt
Ratio
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CMP/BV 2.065139
Turnover ratio
Capital turnover ratio 0.888533
Fixed asste turnover ratio 0.704388
Working capital turnover ratio -3.191235
Inventory turnover ratio 1.783961
