RATIOS (2)

Sheet1

Indian Oil Corporation LtdRATIO ANALYSIS

FORMULA20142013201220112010Balance Sheet of Indian Oil Corporationin Rs. Cr. Standalone Profit & Loss accountin Rs. Cr. 1CURRENT RATIOCURRENT ASSETS/CURRENT LIABILITIES0.99095189781.0921432350.97281505751.0563698830.8198454732LIQUITIDITY RATIOQUICK ASSETS/QUICK LIABILITIES0.17245579060.23770473810.15740212220.16452746470.17316460573DEBT TO TOTAL ASSETS RATIOTOTAL DEBT/TOTAL ASSETS0.01483292550.00901174230.0224847370.03793283410.009603776Mar '14Mar '13Mar '12Mar '11Mar '10Mar '14Mar '12Mar '11Mar '10Mar '094DEBT EQUITY RATIOLONG TERM DEBT/EQUITY SHARE CAPITAL+RESERVES & SURPLUS1.22134534931.21506461150.95303920020.88157774751.0225184775INTREST COVERAGE RATIOEBIT/INTREST2.97108224731.62167876454.3218782159.7017139951.9386293889Sources Of FundsIncome6DEBT SERVICE COVERAGE RATIONET PROFIT+DEPRECIATION+INTEREST/INTEREST+LOAN INSTALLMENT3.51339975852.57809621255.43801949579.5526059722.4502086556Total Share Capital2427.952427.952427.952427.951192.37Sales Turnover473210.09463285.27357275.89291272.84329806.887GROSS PROFIT RATIOGROSS PROFIT /SALES1.00021795820.98421859251.01512758321.02404504220.9802002116Equity Share Capital2427.952427.952427.952427.951192.37Excise Duty024455.5926141.0421834.7622682.898NET PROFIT RATIONET PROFIT/SALES0.01483292550.00901174230.0224847370.03793283410.009603776Share Application Money000021.6Net Sales473210.09438829.68331134.85269438.08307123.999OPERATING PROFIT RATIOEBIT/SALES0.03192288230.02065963270.03526756550.05661593940.0253812475Preference Share Capital00000Other Income5164.09-4509.83554.943189.68-2905.9210RETURN ON ASSETSEBIT/TOTAL ASSETS0.10305004670.07071774920.10806636190.16037255620.0876106992Reserves63564.1355448.7552904.3748124.8842789.29Stock Adjustments11532852.134972.935044.25-1674.5611RETURN ON CAPITAL EMPLOYEDEBIT/CAPITAL EMPLOYED0.22364028010.1469614630.24521401680.28092921340.155639089Revaluation Reserves00000Total Income479527.18437172.01339662.72277672.01302543.5112RETURN ON EQUITYNET PROFIT/COMMON EQUITY2.89095327331.62878971973.06657056364.20953891142.4736868589Networth65992.0857876.755332.3250552.8344003.26ExpenditureSecured Loans17865.9913045.9720379.6518292.4517565.13Raw Materials424905.57394385.52299806.97240712.77273708.98Unsecured Loans62733.1357277.9632354.2226273.827406.93Power & Fuel Cost6213.953801.741880.24369.45447.19Total Debt80599.1270323.9352733.8744566.2544972.06Employee Cost6618.974980.066429.585723.965686.96Total Liabilities146591.2128200.63108066.1995119.0888975.32Other Manufacturing Expenses01465.941638.361385.831053.32Selling and Admin Expenses04321.1113378.7911386.0610709.66Miscellaneous Expenses20922.3714283.791249.03733.59804.51Mar '14Mar '12Mar '11Mar '10Mar '09Preoperative Exp Capitalised00-945.24-1121.28-544.01Total Expenses458660.86423238.16323437.73259190.38291866.61Application Of FundsGross Block111730.1399455.4692696.6971780.662104.64Less: Accum. Depreciation48781.3439336.1334509.2930199.5327326.19Mar '14Mar '12Mar '11Mar '10Mar '09Net Block62948.7960119.3358187.441581.0734778.45Capital Work in Progress33879.2313434.7712620.4421268.6318186.05Operating Profit15702.2318443.6512670.0515291.9513582.82Investments23594.1918678.4619544.7622370.2532232.13PBDIT20866.3213933.8516224.9918481.6310676.9Inventories64697.3756829.249284.5236404.0825149.6Interest5084.425590.542702.141572.354020.98Sundry Debtors11023.115502.878869.655799.285937.86PBDT15781.98343.3113522.8516909.286655.92Cash and Bank Balance2608.53307.01643.92916.56796.56Depreciation5760.094867.794546.673227.142881.71Total Current Assets7832972639.0858798.0943119.9231884.02Other Written Off00132.04133.98317.64Loans and Advances53662.5744988.1125454.4917453.0113348.99Profit Before Tax10021.813475.528844.1413548.163456.57Fixed Deposits00650.5398.551.46Extra-ordinary items-96.3278.76-41.93-36.52915.26Total CA, Loans & Advances131991.57117627.1984903.0860971.4845234.47PBT (Post Extra-ord Items)9925.513754.288802.2113511.644371.83Deffered Credit00000Tax2906.42-200.341297.713097.871364.71Current Liabilities79044.266510.5860441.1840818.9638890.28Reported Net Profit7019.093954.627445.4810220.552949.55Provisions26778.3815148.546763.4610271.562603.46Total Value Addition33755.2928852.6423630.7618477.6118157.63Total CL & Provisions105822.5881659.1267204.6451090.5241493.74Preference Dividend00000Net Current Assets26168.9935968.0717698.449880.963740.73Equity Dividend2112.321213.982306.553156.34910.48Miscellaneous Expenses0015.1518.1737.96Corporate Dividend Tax358.99194.43358.7508.83154.74Total Assets146591.2128200.63108066.1995119.0888975.32Per share data (annualised)Shares in issue (lakhs)24279.5224279.5224279.5224279.5211923.74Contingent Liabilities56409.3628085.5931505.3325715.0726317.31Earning Per Share (Rs)28.9116.2930.6742.124.74Book Value (Rs)271.8238.38227.9208.21368.86Equity Dividend (%)87509513075Book Value (Rs)271.8238.38227.9208.21368.86

Sheet2Bharat Petroleum Corporation LtdRATIO ANALYSIS

FORMULA20142013201220112010Balance Sheet of Bharat Petroleum Corporation LtdStandalone Profit & Loss accountin Rs. Cr. 1CURRENT RATIOCURRENT ASSETS/CURRENT LIABILITIES0.80118343680.95885245740.84167839820.79413633340.91363397682LIQUITIDITY RATIOQUICK ASSETS/QUICK LIABILITIES0.14695775640.26438308230.2657078510.12644508260.18257582943DEBT TO TOTAL ASSETS RATIOTOTAL DEBT/TOTAL ASSETS0.01561513390.01100677490.00618602460.01019972050.0127903622Mar '14Mar '13Mar '12Mar '11Mar '10Mar '14Mar '13Mar '12Mar '11Mar '104DEBT EQUITY RATIOLONG TERM DEBT/EQUITY SHARE CAPITAL+RESERVES & SURPLUS1.02740667961.41678259371.4246103961.17075792351.69601068565INTREST COVERAGE RATIOEBIT/INTREST5.37721105452.40469198572.04699959443.14398001843.3952519907Sources Of FundsIncome6DEBT SERVICE COVERAGE RATIONET PROFIT+DEPRECIATION+INTEREST/INTEREST+LOAN INSTALLMENT5.64115431033.50323245162.77603787533.86660161323.7498293684Total Share Capital723.08723.08361.54361.54361.54Sales Turnover260060.53240115.75211972.97151639.45131499.817GROSS PROFIT RATIOGROSS PROFIT /SALES1.00885205461.00322890111.00748821891.02111271181.0379156606Equity Share Capital723.08723.08361.54361.54361.54Excise Duty000011282.738NET PROFIT RATIONET PROFIT/SALES0.01561513390.01100677490.00618602460.01019972050.0127903622Share Application Money00000Net Sales260060.53240115.75211972.97151639.45120217.089OPERATING PROFIT RATIOEBIT/SALES0.02810138090.01827926740.01737844220.02315967250.0285519329Preference Share Capital00000Other Income1468.661680.231701.781621.361190.110RETURN ON ASSETSEBIT/TOTAL ASSETS0.18524481870.10918038720.10187304860.11508571490.0972858329Reserves18735.6815910.9414552.3213696.0812725.17Stock Adjustments2030.30601.62056.053989.8511RETURN ON CAPITAL EMPLOYEDEBIT/CAPITAL EMPLOYED0.70951143340.27147853040.43485282040.46897760020.1823058052Revaluation Reserves00000Total Income263559.49241795.98214276.35155316.86125397.0312RETURN ON EQUITYNET PROFIT/COMMON EQUITY5.61608674013.65505891463.62690158774.27803285944.2529733916Networth19458.7616634.0214913.8614057.6213086.71ExpenditureSecured Loans13933.526090.84210.113021.5510443.87Raw Materials240325.98223534.3197936.81141028.03113884.03Unsecured Loans6058.5417475.9521036.3313436.5211751.33Power & Fuel Cost1196.89904.92716.08475.89237.12Total Debt19992.0623566.7921246.4416458.0722195.2Employee Cost2896.352768.872261.072763.632141.12Total Liabilities39450.8240200.8136160.330515.6935281.91Other Manufacturing Expenses0000384.72Selling and Admin Expenses00003186.95Miscellaneous Expenses9585.398272.657793.765881.99888.34Mar '14Mar '13Mar '12Mar '11Mar '10Preoperative Exp Capitalised00000Total Expenses254004.61235480.74208707.72150149.54120722.28Application Of FundsGross Block38048.5533571.8931640.5829267.3725412.52Less: Accum. Depreciation19009.0416881.4815028.213268.0411743.17Mar '14Mar '13Mar '12Mar '11Mar '10Net Block19039.5116690.4116612.3815999.3313669.35Capital Work in Progress3065.12419.741119.06972.392517.75Operating Profit8086.224635.013866.853545.963484.65Investments11846.891210310917.4212037.0612201.32PBDIT9554.886315.245568.635167.324674.75Inventories19071.1316690.3715948.0615375.0812028.86Interest1359.081825.241799.591117.031010.95Sundry Debtors4080.164025.136378.342532.652662.68PBDT8195.844903769.044050.293663.8Cash and Bank Balance203.762328.86978.85379.03341.43Depreciation2246.821926.11884.871655.41242.32Total Current Assets23355.0523044.3623305.2518286.7615032.97Other Written Off00000Loans and Advances15120.8612729.8813652.878580.4110894.22Profit Before Tax5948.982563.91884.172394.892421.48Fixed Deposits00000.93Extra-ordinary items0000-60.11Total CA, Loans & Advances38475.9135774.2436958.1226867.1725928.12PBT (Post Extra-ord Items)5948.982563.91884.172394.892361.37Deffered Credit00000Tax1888.11392.79572.9848.21823.75Current Liabilities29150.6924033.2727689.0223027.2316454.04Reported Net Profit4060.882642.91311.271546.681537.62Provisions3825.92753.311757.662333.032580.59Total Value Addition13678.6311946.4410770.919121.516838.25Total CL & Provisions32976.5926786.5829446.6825360.2619034.63Preference Dividend00000Net Current Assets5499.328987.667511.441506.916893.49Equity Dividend1229.24795.39397.7506.16506.16Miscellaneous Expenses00000Corporate Dividend Tax196.58127.4757.1671.0872.77Total Assets39450.8240200.8136160.330515.6935281.91Per share data (annualised)Shares in issue (lakhs)7230.847230.843615.423615.423615.42Contingent Liabilities17397.9911467.939589.39943.949382.97Earning Per Share (Rs)56.1636.5536.2742.7842.53Book Value (Rs)269.11230.04412.51388.82361.97Equity Dividend (%)170110110140140Book Value (Rs)269.11230.04412.51388.82361.97

Sheet3Hindustan Petroleum Corporation Ltd.RATIO ANALYSIS

FORMULA20142013201220112010Balance Sheet of Hindustan Petroleum Corporation in Rs. Cr. Standalone Profit & Loss accountin Rs. Cr. 1CURRENT RATIOCURRENT ASSETS/CURRENT LIABILITIES0.85762255950.77523183970.81502272460.9216415120.91308823812LIQUITIDITY RATIOQUICK ASSETS/QUICK LIABILITIES0.19432676330.18307159510.13293392220.13000899630.16018056543DEBT TO TOTAL ASSETS RATIOTOTAL DEBT/TOTAL ASSETS0.00776530510.00437144980.00509932270.01155293310.0121282674Mar '14Mar '13Mar '12Mar '11Mar '10Mar '14Mar '13Mar '12Mar '11Mar '104DEBT EQUITY RATIOLONG TERM DEBT/EQUITY SHARE CAPITAL+RESERVES & SURPLUS2.1269457562.36466007112.09405281911.99438776321.84308922765INTREST COVERAGE RATIOEBIT/INTREST3.00086802961.67407011241.57016977993.66208964653.3330549359Sources Of FundsIncome6DEBT SERVICE COVERAGE RATIONET PROFIT+DEPRECIATION+INTEREST/INTEREST+LOAN INSTALLMENT3.94509712952.43029123522.22677212474.32111291493.7097266943Total Share Capital339.01339.01339.01339.01339.01Sales Turnover223271.33215877.41188327.54142396.49114888.827GROSS PROFIT RATIOGROSS PROFIT /SALES0.98463546570.99536163721.00181116791.02877419821.0298657314Equity Share Capital339.01339.01339.01339.01339.01Excise Duty08918.619592.049182.77588.258NET PROFIT RATIONET PROFIT/SALES0.00776530510.00437144980.00509932270.01155293310.0121282674Share Application Money00000Net Sales223271.33206958.8178735.5133213.79107300.579OPERATING PROFIT RATIOEBIT/SALES0.0179612850.01633416890.0187929650.0243850130.0282662059Preference Share Capital00000Other Income974.451102.361025.591332.3883.6710RETURN ON ASSETSEBIT/TOTAL ASSETS0.0854292970.07319528320.08272964450.08647006320.0922991059Reserves14673.1513387.3912783.5112206.7911218.96Stock Adjustments547.87-809.45824.293438.783249.9611RETURN ON CAPITAL EMPLOYEDEBIT/CAPITAL EMPLOYED0.21518815490.18348240430.27806549460.19604792410.1877678325Revaluation Reserves00000Total Income224793.65207251.71180585.38137984.87111434.212RETURN ON EQUITYNET PROFIT/COMMON EQUITY5.11421491992.66868233982.68850476394.53971859243.8387363205Networth15012.1613726.413122.5212545.811557.97ExpenditureSecured Loans4262.573874.822652.063657.681375.88Raw Materials207481.45191700.72166617.04126018.95100716.07Unsecured Loans27667.4828583.4524827.1921363.5119926.49Power & Fuel Cost109.5634.69921.86339.56248.21Total Debt31930.0532458.2727479.2525021.1921302.37Employee Cost2030.32525.561583.12017.161617.32Total Liabilities46942.2146184.6740601.7737566.9932860.34Other Manufacturing Expenses4843.28618.17604.3598.4680.81Selling and Admin Expenses03785.433254.53519.213392.5Miscellaneous Expenses4116.942623.122532.68836.22581.91Mar '14Mar '13Mar '12Mar '11Mar '10Preoperative Exp Capitalised00000Total Expenses218581.47201887.69175513.48133329.5107236.82Application Of FundsGross Block42287.1937006.2133329.3829648.3924985.96Less: Accum. Depreciation16374.9514457.5112479.7311003.869681.7Mar '14Mar '13Mar '12Mar '11Mar '10Net Block25912.2422548.720849.6518644.5315304.26Capital Work in Progress4585.565172.874444.473798.73890Operating Profit5237.734261.664046.313323.073313.71Investments10859.8710626.9310370.511335.0211387.22PBDIT6212.185364.025071.94655.374197.38Inventories18775.4116438.719454.5316622.2812579.22Interest1336.362019.332139.24887.04909.97Sundry Debtors5465.954935.043565.162654.372437.34PBDT4875.823344.692932.663768.333287.41Cash and Bank Balance34.71147.13226.3875.49238.88Depreciation2201.941983.521712.931406.951164.4Total Current Assets24276.0721520.8723246.0719352.1415255.44Other Written Off00000Loans and Advances11944.3516375.3612196.667234.325831.86Profit Before Tax2673.881361.171219.732361.382123.01Fixed Deposits0004.514.29Extra-ordinary items-58.37174.0195.29-97.4-53.67Total CA, Loans & Advances36220.4237896.2335442.7326590.9721091.59PBT (Post Extra-ord Items)2615.511535.181315.022263.982069.34Deffered Credit00000Tax881.74630.47403.59724.97766.15Current Liabilities28306.2427760.5628521.9920997.4716707.52Reported Net Profit1733.77904.71911.431539.011301.37Provisions2329.642299.51983.591804.762105.21Total Value Addition11100.0210186.978896.447310.556520.75Total CL & Provisions30635.8830060.0630505.5822802.2318812.73Preference Dividend00000Net Current Assets5584.547836.174937.153788.742278.86Equity Dividend524.87287.83287.83474.08406.35Miscellaneous Expenses00000Corporate Dividend Tax89.248.9246.776.9167.49Total Assets46942.2146184.6740601.7737566.9932860.34Per share data (annualised)Shares in issue (lakhs)3386.273386.273386.273386.273386.27Contingent Liabilities8687.798214.573572.118158.24598.74Earning Per Share (Rs)51.226.7226.9245.4538.43Book Value (Rs)443.32405.35387.52370.49341.32Equity Dividend (%)1558585140120Book Value (Rs)443.32405.35387.52370.49341.32

Sheet4Oil and Natural Gas CorporationRATIO ANALYSIS

FORMULA20142013201220112010Balance Sheet of Oil and Natural Gas Corporationin Rs. Cr. Standalone Profit & Loss account in Rs. Cr.1CURRENT RATIOCURRENT ASSETS/CURRENT LIABILITIES0.68900381950.84336931711.02505630760.78553029880.29437321912LIQUITIDITY RATIOQUICK ASSETS/QUICK LIABILITIES0.52588240250.6568038590.85688430690.64232961770.12264810593DEBT TO TOTAL ASSETS RATIOTOTAL DEBT/TOTAL ASSETS0.26337750490.25210067840.32833941640.2769139460.2782915755Mar '14Mar '13Mar '12Mar '11Mar '10Mar '14Mar '13Mar '12Mar '11Mar '104DEBT EQUITY RATIOLONG TERM DEBT/EQUITY SHARE CAPITAL+RESERVES & SURPLUS000.039838263700.18796000725INTREST COVERAGE RATIOEBIT/INTREST111160.51471.35347322721321.28538616141430.66746316213.1991009933Sources Of FundsIncome6DEBT SERVICE COVERAGE RATIONET PROFIT+DEPRECIATION+INTEREST/INTEREST+LOAN INSTALLMENT91725.16666666671061.0314761216937.51564743041060.36638789332.9517987672Total Share Capital4277.764277.764277.764277.762138.89Sales Turnover83890.2783005.3376515.0968338.9260470.187GROSS PROFIT RATIOGROSS PROFIT /SALES1.03136835771.01947019550.84100365040.79255964240.6152942893Equity Share Capital4277.764277.764277.764277.762138.89Excise Duty0000218.418NET PROFIT RATIONET PROFIT/SALES0.26337750490.25210067840.32833941640.2769139460.2782915755Share Application Money00000Net Sales83890.2783005.3376515.0968338.9260251.779OPERATING PROFIT RATIOEBIT/SALES0.47702528550.48994697090.60145482410.52567497410.5987527005Preference Share Capital00000Other Income6713.25436.747593.533406.853615.9610RETURN ON ASSETSEBIT/TOTAL ASSETS0.29268807510.32677507260.39180694170.36843515730.3479266937Reserves132447.25120175.46108678.9793226.6785143.72Stock Adjustments-104.2823.0291.3412.91118.0411RETURN ON CAPITAL EMPLOYEDEBIT/CAPITAL EMPLOYED0.39754339920.43320549640.53054597950.52260217160.4719277136Revaluation Reserves00000Total Income90499.1988465.0984199.9671758.6863985.7712RETURN ON EQUITYNET PROFIT/COMMON EQUITY5.16504198464.89174240725.87291479654.42381059257.8393746289Networth136725.01124453.22112956.7397504.4387282.61ExpenditureSecured Loans00450000Raw Materials667.26612.89656.14635.32431.88Unsecured Loans000016405.64Power & Fuel Cost193.54170.55157.86142.57260.38Total Debt004500016405.64Employee Cost1935.661945.221309.481303.135618.16Total Liabilities136725.01124453.22117456.7397504.43103688.25Other Manufacturing Expenses3783.883673.0819692.6317453.4426652.82Selling and Admin Expenses0000-13243.69Miscellaneous Expenses32975.1833021.578867.568623.49947.65Mar '14Mar '13Mar '12Mar '11Mar '10Preoperative Exp Capitalised00000Total Expenses39555.5239423.3130683.6728157.9322667.2Application Of FundsGross Block244464.2796463.8690019.5580501.5671553.78Less: Accum. Depreciation148401.7668980.3968341.4161862.0255905.28Mar '14Mar '13Mar '12Mar '11Mar '10Net Block96062.5127483.4721678.1418639.5415648.5Capital Work in Progress25557.7914415.3773258.1265299.7756073.25Operating Profit44230.4743605.0445922.7640193.937702.61Investments17204.319173.055216.245182.85772.03PBDIT50943.6749041.7853516.2943600.7541318.57Inventories5882.545704.395165.444118.984678.57Interest0.3627.6434.8325.1111276.89Sundry Debtors8165.676863.726194.823994.683058.64PBDT50943.3149014.1453481.4643575.6430041.68Cash and Bank Balance10798.8813218.5920124.5714481.09282.85Depreciation10925.898373.577495.927676.695242.66Total Current Assets24847.0925786.731484.8322594.758020.06Other Written Off7835.6810043.19333.448248.970Loans and Advances35616.73101268.0740090.2936300.5563721.9Profit Before Tax32181.7430597.4736652.127649.9824799.02Fixed Deposits000017948.18Extra-ordinary items250.19-53.15-9.55-33.63183.99Total CA, Loans & Advances60463.82127054.7771575.1258895.389690.14PBT (Post Extra-ord Items)32431.9330544.3236642.5527616.3524983.01Deffered Credit00000Tax10337.139618.6411519.658692.378258.73Current Liabilities36062.3430575.8130715.2228763.6927244.53Reported Net Profit22094.8120925.725122.921892416767.56Provisions26501.0823097.6323555.6521749.2937092.46Total Value Addition38888.2638810.4230027.5327522.6320235.33Total CL & Provisions62563.4253673.4454270.8750512.9864336.99Preference Dividend00000Net Current Assets-2099.673381.3317304.258382.3225353.15Equity Dividend8127.728127.728341.617486.057058.28Miscellaneous Expenses0000841.32Corporate Dividend Tax1380.721301.161328.621215.651161.56Total Assets136725.01124453.22117456.7597504.43103688.25Per share data (annualised)Shares in issue (lakhs)85554.985554.985554.985554.921388.73Contingent Liabilities51693.3535810.8927810.7120465.0339178.54Earning Per Share (Rs)25.8324.4629.3622.1278.39Book Value (Rs)159.81145.47132.03113.97408.08Equity Dividend (%)190190195175330Book Value (Rs)159.81145.47132.03113.97408.08

Sheet5 Essar Oil Ltd.RATIO ANALYSIS

FORMULA20142013201220112010Balance Sheet of Essar Oil in Rs. Cr. Standalone Profit & Loss account in Rs. Cr.1CURRENT RATIOCURRENT ASSETS/CURRENT LIABILITIES0.78147670310.66969583390.67314298180.5660015620.42319910052LIQUITIDITY RATIOQUICK ASSETS/QUICK LIABILITIES0.31492345410.29527409950.20505545020.20256928850.15649522923DEBT TO TOTAL ASSETS RATIOTOTAL DEBT/TOTAL ASSETS-0.0133265416-0.02203555470.01365311140.0007894862-0.0134757068Mar '14Mar '13Mar '12Mar '11Mar '10Mar '14Mar '13Mar '12Mar '11Mar '104DEBT EQUITY RATIOLONG TERM DEBT/EQUITY SHARE CAPITAL+RESERVES & SURPLUS21.42961430397.96113704522.22501567782.94103293912.87360855695INTREST COVERAGE RATIOEBIT/INTREST0.65520303310.0730870181.69102799451.02420126510.5018506981Sources Of FundsIncome6DEBT SERVICE COVERAGE RATIONET PROFIT+DEPRECIATION+INTEREST/INTEREST+LOAN INSTALLMENT0.65520303310.62249430362.13480954571.64167224141.1294938982Total Share Capital1382.271382.271382.271218.131218.13Sales Turnover88578.1258336.6353119.142401.6841855.977GROSS PROFIT RATIOGROSS PROFIT /SALES0.98922047571.00300668721.01706764211.02160662310.9356747629Equity Share Capital1382.271382.271382.271218.131218.13Excise Duty005226.725086.273749.628NET PROFIT RATIONET PROFIT/SALES-0.0133265416-0.02203555470.01365311140.0007894862-0.0134757068Share Application Money0001153.2191.03Net Sales88578.1258336.6347892.3837315.4138106.359OPERATING PROFIT RATIOEBIT/SALES0.0253238610.00173750180.04308535090.03241315050.0143745071Preference Share Capital00000Other Income497.3-812.7339.17871.93-1117.3510RETURN ON ASSETSEBIT/TOTAL ASSETS0.09035530420.00518680110.09786467330.08048708420.0402358797Reserves-275.44798.475155.632302.312272.85Stock Adjustments236.88988.11157.64310.81-991.7511RETURN ON CAPITAL EMPLOYEDEBIT/CAPITAL EMPLOYED1.0526775197-0.10404648010.23441376680.29462230440.1058696421Revaluation Reserves00000Total Income89312.358512.0349389.1938498.1535997.2512RETURN ON EQUITYNET PROFIT/COMMON EQUITY-0.8539865583-0.92997750080.47304795730.0241846108-0.4215559916Networth1106.832180.746537.94673.653582.01ExpenditureSecured Loans23652.7517361.1712274.429470.599419.15Raw Materials82260.1354851.9744158.0334633.5833265.56Unsecured Loans66.1902272.51883.14612.56Power & Fuel Cost1113.50504.5202.37159.31Total Debt23718.9417361.1714546.9310353.7310031.71Employee Cost185.66134.56119.6797.596.88Total Liabilities24825.7719541.9121084.8315027.3813613.72Other Manufacturing Expenses575.510174.9174.11182.79Selling and Admin Expenses001502.741345.341090.1Miscellaneous Expenses2934.362662.2135.03107.430Mar '14Mar '13Mar '12Mar '11Mar '10Preoperative Exp Capitalised00000Total Expenses87069.1657648.7346594.8736560.3334794.64Application Of FundsGross Block25558.0221319.9213974.5913802.513364.74Less: Accum. Depreciation4283.8702230.51493.15758.9Mar '14Mar '13Mar '12Mar '11Mar '10Net Block21274.1521319.9211744.0912309.3512605.84Capital Work in Progress2610.381760.478423.044318.751913.9Operating Profit1745.8416762455.151065.892319.96Investments103103103203103.05PBDIT2243.14863.32794.321937.821202.61Inventories10588.377681.675749.143969.442250.93Interest3423.581386.841220.241180.931091.48Sundry Debtors4716.493996.932423.642095.391165.35PBDT-1180.44-523.541574.08756.89111.13Cash and Bank Balance2430.662060.9494.89117.09155.44Depreciation0761.94730.86728.31654.85Total Current Assets17735.5213739.548267.676181.923571.72Other Written Off00000Loans and Advances5842.83166.72162.431725.62865.17Profit Before Tax-1180.44-1285.48843.2228.58-543.72Fixed Deposits002863.771233.661019.19Extra-ordinary items0000.880Total CA, Loans & Advances23578.3216906.2413293.879141.187456.08PBT (Post Extra-ord Items)-1180.44-1285.48843.2229.46-543.72Deffered Credit00000Tax00174.510-30.21Current Liabilities22694.8820516.0912282.1910922.098439.81Reported Net Profit-1180.44-1285.48653.8829.46-513.51Provisions45.231.63196.9822.8125.34Total Value Addition4809.032796.762436.841926.751529.08Total CL & Provisions22740.0820547.7212479.1710944.98465.15Preference Dividend00000Net Current Assets838.24-3641.48814.7-1803.72-1009.07Equity Dividend00000Miscellaneous Expenses00000Corporate Dividend Tax00000Total Assets24825.7719541.9121084.8315027.3813613.72Per share data (annualised)Shares in issue (lakhs)13656.6713656.6713656.6712015.312015.3Contingent Liabilities2684.252541.532887.8822091.846430.35Earning Per Share (Rs)-8.64-9.414.790.25-4.27Book Value (Rs)8.115.9747.8729.329.05Equity Dividend (%)00000Book Value (Rs)8.115.9747.8729.329.05

Sheet6 Mangalore Refinery and Petrochemicals Ltd.RATIO ANALYSIS

FORMULA20142013201220112010Balance Sheet of Mangalore Refinery and Petrochemicalsin Rs. Cr.Standalone Profit & Loss accountin Rs. Cr.1CURRENT RATIOCURRENT ASSETS/CURRENT LIABILITIES1.00748406440.93787104581.05215873840.64261842110.68261236022LIQUITIDITY RATIOQUICK ASSETS/QUICK LIABILITIES0.64683522640.42557723320.4433963880.24592451030.23921387733DEBT TO TOTAL ASSETS RATIOTOTAL DEBT/TOTAL ASSETS0.0083712561-0.0115213630.01689743850.03019440330.034903485Mar '14Mar '13Mar '12Mar '11Mar '10Mar '14Mar '13Mar '12Mar '11Mar '104DEBT EQUITY RATIOLONG TERM DEBT/EQUITY SHARE CAPITAL+RESERVES & SURPLUS1.25247316761.07917819190.79612712120.23880970170.30361387135INTREST COVERAGE RATIOEBIT/INTREST2.2746080139-0.45140770057.387749177517.4518539815.3223229651Sources Of FundsIncome6DEBT SERVICE COVERAGE RATIONET PROFIT+DEPRECIATION+INTEREST/INTEREST+LOAN INSTALLMENT5.06794425090.53583929397.495306754416.02395324334.1538283718Total Share Capital1752.661752.661757.261761.851761.85Sales Turnover71814.7965696.2253770.2843800.2436080.917GROSS PROFIT RATIOGROSS PROFIT /SALES1.01495040231.01895481961.00903138311.02425832371.0279587464Equity Share Capital1752.661752.661752.661752.661752.66Excise Duty0004831.764210.748NET PROFIT RATIONET PROFIT/SALES0.0083712561-0.0115213630.01689743850.03019440330.034903485Share Application Money00000Net Sales71814.7965696.2253770.2838968.4831870.179OPERATING PROFIT RATIOEBIT/SALES0.0101810504-0.00225751190.02839672770.0467416230.0650181659Preference Share Capital004.599.199.19Other Income432.06155.78347.38214.91671.4210RETURN ON ASSETSEBIT/TOTAL ASSETS0.0459194696-0.0110288240.11762648560.22526360830.2841288037Reserves5316.214715.035471.944767.053834.7Stock Adjustments674.081116.15150.21815.27295.8811RETURN ON CAPITAL EMPLOYEDEBIT/CAPITAL EMPLOYED-0.0974260027-0.437144457210.9722621443-0.81207422337.6996878716Revaluation Reserves00000Total Income72920.9366968.1554267.8739998.6632837.4712RETURN ON EQUITYNET PROFIT/COMMON EQUITY0.3430100533-0.43186356740.51840060250.67133956390.6346809992Networth7068.876467.697229.26528.95596.55ExpenditureSecured Loans3894.81633.48262.36202.71342.14Raw Materials70856.6865476.3851290.4437272.630284.32Unsecured Loans4958.775346.315489.341354.261354.26Power & Fuel Cost32.4826.6711.9712.0210.39Total Debt8853.576979.795751.71556.971696.4Employee Cost215.47184.56160.64184.5495.9Total Liabilities15922.4413447.4812980.98085.877292.95Other Manufacturing Expenses00072.8565.86Selling and Admin Expenses000175.84129.26Miscellaneous Expenses378.73824.44844.0567.9464.1Mar '14Mar '13Mar '12Mar '11Mar '10Preoperative Exp Capitalised00000Total Expenses71483.3666512.0552307.137785.7930649.83Application Of FundsGross Block12234.3311323.799013.167619.757435.17Less: Accum. Depreciation6242.915543.154953.314530.144142.81Mar '14Mar '13Mar '12Mar '11Mar '10Net Block5991.425780.644059.853089.613292.36Capital Work in Progress8551.557554.487089.175467.431860.29Operating Profit1005.51300.321613.391997.961516.22Investments151542.2894.831623.66PBDIT1437.57456.11960.772212.872187.64Inventories8448.966715.267817.584097.383114.36Interest321.44328.55206.68104.37389.33Sundry Debtors4481.153972.73459.272526.631657.22PBDT1116.13127.551754.092108.51798.31Cash and Bank Balance10672.331605.862234.7213.4822.98Depreciation706.42604.41433.87391.42115.5Total Current Assets23602.4412293.8213511.576637.494794.56Other Written Off00000Loans and Advances1357.271057.291453.241083.152522.98Profit Before Tax409.71-476.861320.221717.081682.81Fixed Deposits0002401.622321.03Extra-ordinary items00025.18.44Total CA, Loans & Advances24959.7113351.1114964.8110122.269638.57PBT (Post Extra-ord Items)409.71-476.861320.221742.181691.25Deffered Credit00000Tax-191.49280.07411.63565.4578.58Current Liabilities23427.1113108.2212841.7610328.827023.84Reported Net Profit601.18-756.91908.581176.631112.38Provisions168.13145.52333.43359.452098.08Total Value Addition626.691035.661016.66513.18365.5Total CL & Provisions23595.2413253.7413175.1910688.279121.92Preference Dividend00000Net Current Assets1364.4797.371789.62-566.01516.65Equity Dividend00175.26210.31210.31Miscellaneous Expenses00000Corporate Dividend Tax0028.4334.1234.93Total Assets15922.4413447.4912980.928085.867292.96Per share data (annualised)Shares in issue (lakhs)17525.9917525.9917525.9917525.9917525.99Contingent Liabilities2030.824443.556169.646417.629788.6Earning Per Share (Rs)3.43-4.325.186.716.35Book Value (Rs)40.3336.941.2237.231.88Equity Dividend (%)00101212Book Value (Rs)40.3336.941.2237.231.88

Sheet7GAIL India Ltd.RATIO ANALYSIS

FORMULA20142013201220112010Balance Sheet of GAIL Indiain Rs. Cr. Standalone Profit & Loss accountin Rs. Cr. 1CURRENT RATIOCURRENT ASSETS/CURRENT LIABILITIES0.67938302330.62587197640.51825280650.71668988980.29162122992LIQUITIDITY RATIOQUICK ASSETS/QUICK LIABILITIES0.48089905640.47676752770.345352890.58952861210.2016920973DEBT TO TOTAL ASSETS RATIOTOTAL DEBT/TOTAL ASSETS0.07608115960.08463746480.09044617360.10945024240.1256355623Mar '14Mar '13Mar '12Mar '11Mar '10Mar '14Mar '13Mar '12Mar '11Mar '104DEBT EQUITY RATIOLONG TERM DEBT/EQUITY SHARE CAPITAL+RESERVES & SURPLUS0.35187551270.34524471890.22610254670.10247572630.08812310265INTREST COVERAGE RATIOEBIT/INTREST18.483601409132.062301302446.852739137964.239077962854.7464193473Sources Of FundsIncome6DEBT SERVICE COVERAGE RATIONET PROFIT+DEPRECIATION+INTEREST/INTEREST+LOAN INSTALLMENT16.159944291226.654496974739.163747209351.825247405344.4569147687Total Share Capital1268.481268.481268.481268.481268.48Sales Turnover57507.9347522.6940397.9532536.5225375.87GROSS PROFIT RATIOGROSS PROFIT /SALES1.00337310.99112823790.99663225490.9877165720.9427392749Equity Share Capital1268.481268.481268.481268.481268.48Excise Duty0000384.158NET PROFIT RATIONET PROFIT/SALES0.07608115960.08463746480.09044617360.10945024240.1256355623Share Application Money00000Net Sales57507.9347522.6940397.9532536.5224991.659OPERATING PROFIT RATIOEBIT/SALES0.11769698540.1315748330.13506799230.16359616820.1865943225Preference Share Capital00000Other Income1243.47764.51431.88440.7533.5510RETURN ON ASSETSEBIT/TOTAL ASSETS0.1849399510.19184857050.20579712550.25076626490.2551125913Reserves25803.8522959.322035617984.8615530.52Stock Adjustments626.8656.98497.75132.4920.5911RETURN ON CAPITAL EMPLOYEDEBIT/CAPITAL EMPLOYED0.2681818380.28045315360.29812719470.36704931070.4143328808Revaluation Reserves00000Total Income59378.2648344.1841327.5833109.7125545.7912RETURN ON EQUITYNET PROFIT/COMMON EQUITY3.44922269173.17088168522.88048688192.80739940722.4752774975Networth27072.3324227.821624.4819253.3416799ExpenditureSecured Loans40513479.75256619731446Raw Materials46423.4136662.9131202.723994.1316860.64Unsecured Loans5475.094884.772323.35034.38Power & Fuel Cost1676.351243.11065.68972.85910.39Total Debt9526.098364.524889.3519731480.38Employee Cost847.73785.45607.48721.23621.2Total Liabilities36598.4232592.3226513.8321226.3418279.38Other Manufacturing Expenses00001074.79Selling and Admin Expenses0000363.12Miscellaneous Expenses2486.112418.992204.541448.4511.17Mar '14Mar '13Mar '12Mar '11Mar '10Preoperative Exp Capitalised0000-20.64Total Expenses51433.641110.4535080.427136.6120320.67Application Of FundsGross Block33967.6631091.2526257.8822099.5421037.67Less: Accum. Depreciation12491.0311383.810400.269695.979106.57Mar '14Mar '13Mar '12Mar '11Mar '10Net Block21476.6319707.4515857.6212403.5711931.1Capital Work in Progress9727.858977.827942.455846.152640.51Operating Profit6701.196469.225815.35532.44691.57Investments410337193548.932582.521763.01PBDIT7944.667233.736247.185973.15225.12Inventories2254.761535.331419.74855.11631.7Interest366.19195.02116.4682.8685.18Sundry Debtors2811.992551.341904.4818331295.04PBDT7578.477038.716130.725890.245139.94Cash and Bank Balance2650.982357.94931.332131.35121.73Depreciation1176.15980.94790.71650.25561.82Total Current Assets7717.736444.614255.554819.462048.47Other Written Off00000Loans and Advances6786.125835.317480.136359.757800.99Profit Before Tax6402.326057.775340.015239.994578.12Fixed Deposits00004049.78Extra-ordinary items00000.35Total CA, Loans & Advances14503.8512279.9211735.6811179.2113899.24PBT (Post Extra-ord Items)6402.326057.775340.015239.994578.47Deffered Credit00000Tax2027.052035.571686.171678.861438.63Current Liabilities11359.9110297.018211.346724.617024.42Reported Net Profit4375.274022.23653.843561.133139.84Provisions18531794.864359.514060.54930.06Total Value Addition5010.194447.543877.73142.483460.03Total CL & Provisions13212.9112091.8712570.8510785.1111954.48Preference Dividend00000Net Current Assets1290.94188.05-835.17394.11944.76Equity Dividend1319.211217.741103.57951.36951.36Miscellaneous Expenses00000Corporate Dividend Tax224.2203.03179.02155.32158.99Total Assets36598.4232592.3226513.8321226.3418279.38Per share data (annualised)Shares in issue (lakhs)12684.7712684.7712684.7712684.7712684.77Contingent Liabilities1814318695.2719270.7213467.1913539.33Earning Per Share (Rs)34.4931.7128.828.0724.75Book Value (Rs)213.42191170.48151.78132.43Equity Dividend (%)10496877575Book Value (Rs)213.42191170.48151.78132.43

Sheet8RATIO ANALYSIS

FORMULA20142013201220112010Balance Sheet of Chennai Petroleum Corporation in Rs. Cr.Standalone Profit & Loss accountin Rs. Cr.1CURRENT RATIOCURRENT ASSETS/CURRENT LIABILITIES1.34758986981.44687421431.29865220711.76625487812.45583172922LIQUITIDITY RATIOQUICK ASSETS/QUICK LIABILITIES0.34098461180.41754076060.45838304480.49534935750.40525869623DEBT TO TOTAL ASSETS RATIOTOTAL DEBT/TOTAL ASSETS-0.0061579612-0.04120113950.00151514930.01540511770.0240758428Mar '14Mar '13Mar '12Mar '11Mar '10Mar '14Mar '13Mar '12Mar '11Mar '104DEBT EQUITY RATIOLONG TERM DEBT/EQUITY SHARE CAPITAL+RESERVES & SURPLUS3.16539327932.81653662610.90367585611.12124792881.17787283945INTREST COVERAGE RATIOEBIT/INTREST0.4172755603-2.62166140460.36558665493.98405466975.9588017698Sources Of FundsIncome6DEBT SERVICE COVERAGE RATIONET PROFIT+DEPRECIATION+INTEREST/INTEREST+LOAN INSTALLMENT1.1509410708-1.97019796912.71324885724.24401068267.3129034598Total Share Capital149149149149149Sales Turnover49342.6342883.2840807.8638230.4929311.567GROSS PROFIT RATIOGROSS PROFIT /SALES1.00129441821.00407664710.99137249541.011704421.0271913898Equity Share Capital149149149149149Excise Duty0005025.944256.578NET PROFIT RATIONET PROFIT/SALES-0.0061579612-0.04120113950.00151514930.01540511770.0240758428Share Application Money00000Net Sales49342.6342883.2840807.8633204.5525054.999OPERATING PROFIT RATIOEBIT/SALES0.0048031489-0.0286575560.00223412840.03055063240.0327894763Preference Share Capital00000Other Income40.8123.1655.4379.38201.8910RETURN ON ASSETSEBIT/TOTAL ASSETS0.0330329702-0.15891158120.012625850.12698583580.1089579932Reserves1573.441877.293644.133616.923313.08Stock Adjustments72.11204.99537.39446.61657.9911RETURN ON CAPITAL EMPLOYEDEBIT/CAPITAL EMPLOYED0.4550167031-0.8038001177-0.26215602270.25582104980.1520007993Revaluation Reserves00000Total Income49455.5543111.4341400.6833730.5425914.8712RETURN ON EQUITYNET PROFIT/COMMON EQUITY-2.039261745-11.85798657720.4149664433.43302013424.0484563758Networth1722.442026.293793.133765.923462.08ExpenditureSecured Loans33502543.38826.99225.36406.9Raw Materials47514.8442745.0239745.9931573.5424013.16Unsecured Loans2102.23163.742600.773997.173670.99Power & Fuel Cost49.0553.3337.9538.2341.86Total Debt5452.25707.123427.764222.534077.89Employee Cost291.86315.43253.21240.22272.32Total Liabilities7174.647733.417220.897988.457539.97Other Manufacturing Expenses00906.9499.12136.74Selling and Admin Expenses000395.78301.53Miscellaneous Expenses973.22852.05054.7660.58Mar '14Mar '13Mar '12Mar '11Mar '10Preoperative Exp Capitalised00000Total Expenses48828.9743965.8340944.0932401.6524826.19Application Of FundsGross Block8173.478066.216901.056288.435482.65Less: Accum. Depreciation3881.593498.373184.62852.622553.52Mar '14Mar '13Mar '12Mar '11Mar '10Net Block4291.884567.843716.453435.812929.13Capital Work in Progress344.12173.421012.311155.91280.74Operating Profit585.77-877.56401.161249.51886.79Investments24.8224.2523.6322.523.43PBDIT626.58-854.4456.591328.891088.68Inventories6697.746386.526359.725112.984378.24Interest567.97468.76249.38254.62137.87Sundry Debtors2222.822549.733430.751983.98854.31PBDT58.61-1323.16207.211074.27950.81Cash and Bank Balance46.0240.9138.68.8610.97Depreciation389.58374.53365.42314.47267.14Total Current Assets8966.588977.169829.077105.825243.52Other Written Off00000Loans and Advances314.86358.45385.91899.41098.69Profit Before Tax-330.97-1697.69-158.21759.8683.67Fixed Deposits0003.513.37Extra-ordinary items000-17.22145.66Total CA, Loans & Advances9281.449335.6110214.988008.736345.58PBT (Post Extra-ord Items)-330.97-1697.69-158.21742.58829.33Deffered Credit00000Tax-27.1169.15-220.04231.06226.1Current Liabilities6653.796204.527568.674023.12135.13Reported Net Profit-303.85-1766.8461.83511.52603.22Provisions113.82163.18177.8611.39903.78Total Value Addition1314.121220.821198.11828.12813.03Total CL & Provisions6767.616367.77746.474634.493038.91Preference Dividend00000Net Current Assets2513.832967.912468.513374.243306.67Equity Dividend0029.78178.69178.69Miscellaneous Expenses00000Corporate Dividend Tax004.8328.9929.68Total Assets7174.657733.427220.97988.457539.97Per share data (annualised)Shares in issue (lakhs)1489.111489.111489.111489.111489.11Contingent Liabilities2450.04960.2960.39796.681202.95Earning Per Share (Rs)-20.4-118.654.1534.3540.51Book Value (Rs)115.67136.07254.72252.9232.49Equity Dividend (%)0020120120Book Value (Rs)115.67136.07254.72252.9232.49

Sheet9Petronet LNG Ltd.RATIO ANALYSIS

FORMULA20142013201220112010Balance Sheet of Petronet LNG in Rs. Cr. Standalone Profit & Loss account in Rs. Cr.1CURRENT RATIOCURRENT ASSETS/CURRENT LIABILITIES1.11893336311.08412280150.82497582650.7918234950.68015895972LIQUITIDITY RATIOQUICK ASSETS/QUICK LIABILITIES0.86457310310.80280979220.53186989530.61267437740.47282106783DEBT TO TOTAL ASSETS RATIOTOTAL DEBT/TOTAL ASSETS0.0188600170.03652283120.04659616340.04695054820.0379844663Mar '14Mar '13Mar '12Mar '11Mar '10Mar '14Mar '13Mar '12Mar '11Mar '104DEBT EQUITY RATIOLONG TERM DEBT/EQUITY SHARE CAPITAL+RESERVES & SURPLUS0.58090459110.61087851060.8619771691.19998059821.11854327755INTREST COVERAGE RATIOEBIT/INTREST5.802441023815.528164850910.78141559425.68949629864.2584660542Sources Of FundsIncome6DEBT SERVICE COVERAGE RATIONET PROFIT+DEPRECIATION+INTEREST/INTEREST+LOAN INSTALLMENT5.645322889212.28181741418.83327024985.1636900144.0731097462Total Share Capital750750750750750Sales Turnover37747.5831467.4422695.8613197.2910649.097GROSS PROFIT RATIOGROSS PROFIT /SALES0.99727903091.00095781540.99600808250.99989240221.0044060103Equity Share Capital750750750750750Excise Duty000008NET PROFIT RATIONET PROFIT/SALES0.0188600170.03652283120.04659616340.04695054820.0379844663Share Application Money00000Net Sales37747.5831467.4422695.8613197.2910649.099OPERATING PROFIT RATIOEBIT/SALES0.03375315720.05843150890.0753031610.08327770320.0735677884Preference Share Capital00000Other Income83.75181.7125.6667.3297.2410RETURN ON ASSETSEBIT/TOTAL ASSETS0.16163489620.25651689270.26077741750.18639517390.165466304Reserves4236.123699.692769.781930.161484.88Stock Adjustments0000011RETURN ON CAPITAL EMPLOYEDEBIT/CAPITAL EMPLOYED0.30884652210.52791319980.41448076830.24357724150.2138935378Revaluation Reserves00000Total Income37831.3331649.1522721.5213264.6110746.3312RETURN ON EQUITYNET PROFIT/COMMON EQUITY0.94922666671.53237333331.41005333330.826160.5393333333Networth4986.124449.693519.782680.162234.88ExpenditureSecured Loans02718.222934.163035.582299.77Raw Materials35868.429323.6220593.1611809.59671.32Unsecured Loans2896.46099.81180.56200.04Power & Fuel Cost186.46151.57112.4265.0948Total Debt2896.462718.223033.973216.142499.81Employee Cost46.6237.0129.9130.6620.44Total Liabilities7882.587167.916553.755896.34734.69Other Manufacturing Expenses003.843.652.32Selling and Admin Expenses0052.9644.1642.19Miscellaneous Expenses147.65111.6635.9727.8317.77Mar '14Mar '13Mar '12Mar '11Mar '10Preoperative Exp Capitalised00000Total Expenses36249.1329623.8620828.2611980.899802.04Application Of FundsGross Block7786.873574.393556.773553.733549.51Less: Accum. Depreciation1521.831216.511035.31851.29666.65Mar '14Mar '13Mar '12Mar '11Mar '10Net Block6265.042357.882521.462702.442882.86Capital Work in Progress879.934330.513420.222202.871318.36Operating Profit1498.451843.581867.61216.4847.05Investments139.88139.88139.881164.88538.62PBDIT1582.22025.291893.261283.72944.29Inventories955.691036.63712.35247.98222.26Interest219.58118.41158.52193.17183.97Sundry Debtors2015.671689.81285.89847.17503.48PBDT1362.621906.881734.741090.55760.32Cash and Bank Balance1232.731268.536.740.93.37Depreciation308.1186.6184.19184.68160.86Total Current Assets4204.093994.962004.981096.05729.11Other Written Off00000Loans and Advances423.74259.59148.93139.69156.26Profit Before Tax1054.521720.281550.55905.87599.46Fixed Deposits00977.17153.13337.12Extra-ordinary items0020.540.03Total CA, Loans & Advances4627.834254.553131.081388.871222.49PBT (Post Extra-ord Items)1054.521720.281552.55906.41599.49Deffered Credit00000Tax342.6571495.01286.81195.01Current Liabilities3757.233684.972430.351384.211071.97Reported Net Profit711.921149.281057.54619.62404.5Provisions272.87229.94228.54178.56155.68Total Value Addition380.73300.24235.1171.39130.71Total CL & Provisions4030.13914.912658.891562.771227.65Preference Dividend00000Net Current Assets597.73339.64472.19-173.9-5.16Equity Dividend150187.5187.5150131.25Miscellaneous Expenses00000Corporate Dividend Tax25.4931.8730.4224.3321.8Total Assets7882.587167.916553.755896.294734.68Per share data (annualised)Shares in issue (lakhs)75007500750075007500Contingent Liabilities6291.613765.941303.312223.831975.34Earning Per Share (Rs)9.4915.3214.18.265.39Book Value (Rs)66.4859.3346.9335.7429.8Equity Dividend (%)2025252017.5Book Value (Rs)66.4859.3346.9335.7429.8

Sheet10Cairn India Ltd.RATIO ANALYSIS

FORMULA20142013201220112010Balance Sheet of Cairn India in Rs. Cr.Standalone Profit & Loss account in Rs. Cr.1CURRENT RATIOCURRENT ASSETS/CURRENT LIABILITIES0.86222934971.17702879850.00339235230.0212244410.02012561632LIQUITIDITY RATIOQUICK ASSETS/QUICK LIABILITIES0.7854502531.08877822760.00075881570.00406552670.0135071253DEBT TO TOTAL ASSETS RATIOTOTAL DEBT/TOTAL ASSETS0.75087458811.60273905614.9954545455-88.9832635983-21.546875Mar '14Mar '13Mar '12Mar '11Mar '10Mar '14Mar '13Mar '12Mar '11Mar '104DEBT EQUITY RATIOLONG TERM DEBT/EQUITY SHARE CAPITAL+RESERVES & SURPLUS0000.04243340160.04217578115INTREST COVERAGE RATIOEBIT/INTREST1206.496124031102.56753500981.4262000897-0.139214741-0.1682257091Sources Of FundsIncome6DEBT SERVICE COVERAGE RATIONET PROFIT+DEPRECIATION+INTEREST/INTEREST+LOAN INSTALLMENT1339.9286821705237.53922602021.3947958726-0.1390004821-0.0395292698Total Share Capital1907.631910.241907.41901.921896.97Sales Turnover9927.539200.988.82.393.27GROSS PROFIT RATIOGROSS PROFIT /SALES0.97920227890.892662520723.903409090910.112970711348.584375Equity Share Capital1907.631910.241907.41901.921896.97Excise Duty000008NET PROFIT RATIONET PROFIT/SALES0.75087458811.60273905614.9954545455-88.9832635983-21.546875Share Application Money000046.4Net Sales9927.539200.988.82.393.29OPERATING PROFIT RATIOEBIT/SALES0.7838707110.740302663418.0625-10.8744769874-3.484375Preference Share Capital00000Other Income1901.64899.67224.6592.71156.0910RETURN ON ASSETSEBIT/TOTAL ASSETS0.20067739160.20023629110.0049796974-0.0007836676-0.0003350186Reserves36870.5332107.1230012.2229912.6429993.37Stock Adjustments014.0600011RETURN ON CAPITAL EMPLOYEDEBIT/CAPITAL EMPLOYED0.21231972240.20763981720.005198622-0.00078764-0.0003365158Revaluation Reserves00000Total Income11829.1710114.71233.4595.1159.2912RETURN ON EQUITYNET PROFIT/COMMON EQUITY3.90763932217.71985195580.0230470798-0.1118185833-0.0363474383Networth38778.1634017.3631919.6231814.5631936.74ExpenditureSecured Loans00001345Raw Materials00000Unsecured Loans00013500Power & Fuel Cost00000Total Debt00013501345Employee Cost272.8196.0413.2114.5613.65Total Liabilities38778.1634017.3631919.6233164.5633281.74Other Manufacturing Expenses2108.111901.3423.170.933.82Selling and Admin Expenses0033.2723.7725Miscellaneous Expenses484.59344.024.8811.8127.92Mar '14Mar '13Mar '12Mar '11Mar '10Preoperative Exp Capitalised00000Total Expenses2865.512341.474.46121.06170.39Application Of FundsGross Block10156.084160.152.722.590.11Less: Accum. Depreciation5150.071118.340.160.120.09Mar '14Mar '13Mar '12Mar '11Mar '10Net Block5006.013041.812.562.470.02Capital Work in Progress2791.363671.4154.0721.8824.21Operating Profit7062.026873.64-65.66-118.67-167.19Investments29574.4226410.2732674.832568.2533129.09PBDIT8963.667773.31158.99-25.96-11.1Inventories163.26107.043.542.870.98Interest6.4566.41111.45186.6966.28Sundry Debtors1499.31169.540.470.171.57PBDT8957.217706.947.54-212.65-77.38Cash and Bank Balance170.85151.050.550.510.43Depreciation1181.76961.80.040.030.05Total Current Assets1833.411427.634.563.552.98Other Written Off00000Loans and Advances5000.233690.4770.2181.4184.15Profit Before Tax7775.456745.147.5-212.68-77.43Fixed Deposits00459.45652.42192.36Extra-ordinary items08266.120012.88Total CA, Loans & Advances6833.645118.1534.22737.38279.49PBT (Post Extra-ord Items)7775.4515011.2247.5-212.68-64.55Deffered Credit00000Tax321.12264.453.5404.4Current Liabilities2126.361212.911344.2167.26148.07Reported Net Profit7454.3314746.7743.96-212.67-68.95Provisions3300.913011.321.840.93.01Total Value Addition2865.512341.474.46121.05170.39Total CL & Provisions5427.274224.231346.04168.16151.08Preference Dividend00000Net Current Assets1406.37893.87-811.82569.22128.41Equity Dividend2386.352196.53000Miscellaneous Expenses0002.750Corporate Dividend Tax415.15356.34000Total Assets38778.1634017.3631919.6133164.5733281.73Per share data (annualised)Shares in issue (lakhs)190761910219073.9619019.1718969.74Contingent Liabilities5023.181545.7710.59601.28129.6Earning Per Share (Rs)39.0877.20.23-1.12-0.36Book Value (Rs)203.28178.08167.35167.28168.11Equity Dividend (%)125115000Book Value (Rs)203.28178.08167.35167.28168.11

Sheet11COMPANYCURRENT RATIOCOMPANYGROSS PROFIT RATIO20142013201220112010AVERAGE 5 YEARSrankings20142013201220112010AVERAGE 5 YEARSrankingsIndian Oil Corporation Ltd0.9909518981.09214320.97281511.056370.8198450.98642503964Indian Oil Corporation Ltd1.0002179580.98421861.01512761.0240450.98021.00076183164Bharat Petroleum Corporation Ltd0.80118340.95885250.84167840.79413630.913633980.8618969168Bharat Petroleum Corporation Ltd1.00885211.00322891.00748821.02111271.037915661.0157195127Hindustan Petroleum Corporation Ltd.0.8576230.7752320.8150230.9216420.9130880.85652162Hindustan Petroleum Corporation Ltd.0.9846350.9953621.0018111.0287741.0298661.00808965Oil and Natural Gas Corporation0.6890040.8433691.0250560.785530.2943730.72746645Oil and Natural Gas Corporation1.0313681.019470.8410040.792560.6152940.85993929 Essar Oil Ltd.0.7814770.6696960.6731430.5660020.4231990.62270343 Essar Oil Ltd.0.989221.0030071.0170681.0216070.9356750.99331541 Mangalore Refinery and Petrochemicals Ltd.1.0074840.9378711.0521590.6426180.6826120.86454889 Mangalore Refinery and Petrochemicals Ltd.1.014951.0189551.0090311.0242581.0279591.01903068GAIL India Ltd.0.6793830.6258720.5182530.716690.2916210.566363810GAIL India Ltd.1.0033730.9911280.9966320.9877170.9427390.98431783Chennai Petroleum Corporation1.347591.4468741.2986521.7662552.4558321.66304066Chennai Petroleum Corporation1.0012941.0040770.9913721.0117041.0271911.00712762Petronet LNG Ltd.1.1189331.0841230.8249760.7918230.6801590.90000281Petronet LNG Ltd.0.9972791.0009580.9960080.9998921.0044060.99970866Cairn India Ltd.0.8622291.1770290.0033920.0212240.0201260.41687Cairn India Ltd.0.9792020.89266323.9034110.1129748.5843816.89452510AVERAGE 1 YEAR0.91358582980.961106170.802514750.806229030.749448898AVERAGE 1 YEAR1.00103910580.991306753.277895181.902463975.718562566COMPANY LIQUIDITY RATIO20142013201220112010AVERAGE 5 YEARSrankingsCOMPANYNET PROFIT RATIOIndian Oil Corporation Ltd0.1724557910.23770470.15740210.1645270.1731650.1810509182420142013201220112010AVERAGE 5 YEARSrankingsBharat Petroleum Corporation Ltd0.14695780.26438310.26570790.12644510.182575830.1972139468Indian Oil Corporation Ltd0.0148329250.00901170.02248470.0379330.0096040.01877326510Hindustan Petroleum Corporation Ltd.0.1943270.1830720.1329340.1300090.1601810.16010469Bharat Petroleum Corporation Ltd0.01561510.01100680.0061860.01019970.012790360.0111595925Oil and Natural Gas Corporation0.5258820.6568040.8568840.642330.1226480.56090966Hindustan Petroleum Corporation Ltd.0.0077650.0043710.0050990.0115530.0121280.00818328 Essar Oil Ltd.0.3149230.2952740.2050550.2025690.1564950.23486323Oil and Natural Gas Corporation0.2633780.2521010.3283390.2769140.2782920.27980483 Mangalore Refinery and Petrochemicals Ltd.0.6468350.4255770.4433960.2459250.2392140.400189410 Essar Oil Ltd.-0.01333-0.022040.0136530.000789-0.01348-0.00688162GAIL India Ltd.0.4808990.4767680.3453530.5895290.2016920.41884825 Mangalore Refinery and Petrochemicals Ltd.0.008371-0.011520.0168970.0301940.0349030.0157696Chennai Petroleum Corporation0.3409850.4175410.4583830.4953490.4052590.42350342GAIL India Ltd.0.0760810.0846370.0904460.109450.1256360.097251Petronet LNG Ltd.0.8645730.802810.531870.6126740.4728210.65694967Chennai Petroleum Corporation-0.00616-0.04120.0015150.0154050.024076-0.00127289Cairn India Ltd.0.785451.0887780.0007590.0040660.0135070.3785121Petronet LNG Ltd.0.018860.0365230.0465960.0469510.0379840.03738287AVERAGE 1 YEAR0.44732875910.484871180.33977440.321342310.212755783Cairn India Ltd.0.7508751.6027394.995455-88.9833-21.5469-20.63622624AVERAGE 1 YEAR0.11362880250.192562950.55266707-8.84439113-2.102496664COMPANYDEBT TO TOTAL ASSET RATIO20142013201220112010AVERAGE 5 YEARSrankingsCOMPANYOPARATING PROFIT RATIOIndian Oil Corporation Ltd0.0148329250.00901170.02248470.0379330.0096040.0187732651020142013201220112010AVERAGE 5 YEARSrankingsBharat Petroleum Corporation Ltd0.01561510.01100680.0061860.01019970.012790360.0111595925Indian Oil Corporation Ltd0.0319228820.02065960.03526760.0566160.0253810.03396941648Hindustan Petroleum Corporation Ltd.0.0077650.0043710.0050990.0115530.0121280.00818328Bharat Petroleum Corporation Ltd0.02810140.01827930.01737840.02315970.028551930.0230941463Oil and Natural Gas Corporation0.2633780.2521010.3283390.2769140.2782920.27980483Hindustan Petroleum Corporation Ltd.0.0179610.0163340.0187930.0243850.0282660.02114782 Essar Oil Ltd.-0.01333-0.022040.0136530.000789-0.01348-0.00688162Oil and Natural Gas Corporation0.4770250.4899470.6014550.5256750.5987530.5385715 Mangalore Refinery and Petrochemicals Ltd.0.008371-0.011520.0168970.0301940.0349030.0157696 Essar Oil Ltd.0.0253240.0017380.0430850.0324130.0143750.0233876GAIL India Ltd.0.0760810.0846370.0904460.109450.1256360.097251 Mangalore Refinery and Petrochemicals Ltd.0.010181-0.002260.0283970.0467420.0650180.02961561Chennai Petroleum Corporation-0.00616-0.04120.0015150.0154050.024076-0.00127289GAIL India Ltd.0.1176970.1315750.1350680.1635960.1865940.1469069Petronet LNG Ltd.0.018860.0365230.0465960.0469510.0379840.03738287Chennai Petroleum Corporation0.004803-0.028660.0022340.0305510.0327890.00834347Cairn India Ltd.0.7508751.6027394.995455-88.9833-21.5469-20.63622624Petronet LNG Ltd.0.0337530.0584320.0753030.0832780.0735680.06486684AVERAGE 1 YEAR0.11362880250.192562950.55266707-8.84439113-2.102496664-2.0176057943Cairn India Ltd.0.7838710.74030318.0625-10.8745-3.484381.045558810AVERAGE 1 YEAR0.15306392820.144634791.9019481-0.98880843-0.243108407COMPANYDEBT EQUITY RATIO20142013201220112010AVERAGE 5 YEARSrankingsCOMPANYRETURN ON ASSETSIndian Oil Corporation Ltd1.2213453491.21506460.95303920.8815781.0225181.05870902981020142013201220112010AVERAGE 5 YEARSrankingsBharat Petroleum Corporation Ltd1.02740671.41678261.42461041.17075791.696010691.3471136584Indian Oil Corporation Ltd0.1030500470.07071770.10806640.1603730.0876110.10596362948Hindustan Petroleum Corporation Ltd.2.1269462.364662.0940531.9943881.8430892.08462727Bharat Petroleum Corporation Ltd0.18524480.10918040.1018730.11508570.097285830.1217339465Oil and Natural Gas Corporation000.03983800.187960.04555966Hindustan Petroleum Corporation Ltd.0.0854290.0731950.082730.086470.0922990.084024610 Essar Oil Ltd.21.429617.9611372.2250162.9410332.8736097.4860819Oil and Natural Gas Corporation0.2926880.3267750.3918070.3684350.3479270.34552643 Mangalore Refinery and Petrochemicals Ltd.1.2524731.0791780.7961270.238810.3036140.73404041 Essar Oil Ltd.0.0903550.0051870.0978650.0804870.0402360.0628261GAIL India Ltd.0.3518760.3452450.2261030.1024760.0881230.22276462 Mangalore Refinery and Petrochemicals Ltd.0.045919-0.011030.1176260.2252640.2841290.13238162Chennai Petroleum Corporation3.1653932.8165370.9036761.1212481.1778731.83694548GAIL India Ltd.0.184940.1918490.2057970.2507660.2551130.2176936Petronet LNG Ltd.0.5809050.6108790.8619771.1999811.1185430.8744573Chennai Petroleum Corporation0.033033-0.158910.0126260.1269860.1089580.02453869Cairn India Ltd.0000.0424330.0421760.01692185Petronet LNG Ltd.0.1616350.2565170.2607770.1863950.1654660.2061587AVERAGE 1 YEAR3.11559550491.780948320.952443960.969270491.035351569Cairn India Ltd.0.2006770.2002360.00498-0.00078-0.000340.08095464AVERAGE 1 YEAR0.13829708470.106371710.138414740.159948170.147868483

COMPANYINTREST COVARAGE RATIO20142013201220112010AVERAGE 5 YEARSrankingsCOMPANYRETURN ON CAPITAL EMPLOYEDIndian Oil Corporation Ltd2.9710822471.62167884.32187829.7017141.9386294.1109964494520142013201220112010AVERAGE 5 YEARSrankingsBharat Petroleum Corporation Ltd5.37721112.4046922.04699963.143983.395251993.2736269388Indian Oil Corporation Ltd0.223640280.14696150.2452140.2809290.1556390.2104767568Hindustan Petroleum Corporation Ltd.3.0008681.674071.570173.662093.3330552.64805063Bharat Petroleum Corporation Ltd0.70951140.27147850.43485280.46897760.182305810.41342522210Oil and Natural Gas Corporation111160.51471.3531321.2851430.6673.19910123077.40082022Hindustan Petroleum Corporation Ltd.0.2151880.1834820.2780650.1960480.1877680.21211021 Essar Oil Ltd.0.6552030.0730871.6910281.0242010.5018510.7890741Oil and Natural Gas Corporation0.3975430.4332050.5305460.5226020.4719280.47116483 Mangalore Refinery and Petrochemicals Ltd.2.274608-0.451417.38774917.451855.3223236.3970246 Essar Oil Ltd.1.052678-0.104050.2344140.2946220.105870.31670685GAIL India Ltd.18.483632.062346.8527464.2390854.7464243.2768289 Mangalore Refinery and Petrochemicals Ltd.-0.09743-0.4371410.97226-0.812077.6996883.46506167Chennai Petroleum Corporation0.417276-2.621660.3655873.9840555.9588021.6208127GAIL India Ltd.0.2681820.2804530.2981270.3670490.4143330.32562889Petronet LNG Ltd.5.80244115.5281610.781425.6894964.2584668.411996610Chennai Petroleum Corporation0.455017-0.8038-0.262160.2558210.152001-0.04062422Cairn India Ltd.1206.496102.56751.4262-0.13921-0.16823262.0364524Petronet LNG Ltd.0.3088470.5279130.4144810.2435770.2138940.34174244AVERAGE 1 YEAR11240.5978289347162.42114178139.77287718153.94242568.248566899Cairn India Ltd.0.212320.207640.005199-0.00079-0.000340.08480586AVERAGE 1 YEAR0.3745496680.07061431.315099880.181676560.958308681COMPANYDEBT SERVICE COVERAGE RATIO20142013201220112010AVERAGE 5 YEARSrankingsCOMPANYRETURN ON EQUITYIndian Oil Corporation Ltd3.5133997582.57809625.43801959.5526062.4502094.7064660916520142013201220112010AVERAGE 5 YEARSrankingsBharat Petroleum Corporation Ltd5.64115433.50323252.77603793.86660163.749829373.9073711348Indian Oil Corporation Ltd2.8909532731.62878973.06657064.2095392.4736872.85390791468Hindustan Petroleum Corporation Ltd.3.9450972.4302912.2267724.3211133.7097273.32663Bharat Petroleum Corporation Ltd5.61608673.65505893.62690164.27803294.252973394.2858106985Oil and Natural Gas Corporation91725.171061.031937.51561060.3662.95179918957.40687982Hindustan Petroleum Corporation Ltd.5.1142152.6686822.6885054.5397193.8387363.76997146 Essar Oil Ltd.0.6552030.6224942.134811.6416721.1294941.23673461Oil and Natural Gas Corporation5.1650424.8917425.8729154.4238117.8393755.6385779 Mangalore Refinery and Petrochemicals Ltd.5.0679440.5358397.49530716.023954.1538286.65537366 Essar Oil Ltd.-0.85399-0.929980.4730480.024185-0.42156-0.341659410GAIL India Ltd.16.1599426.654539.1637551.8252544.4569135.652079 Mangalore Refinery and Petrochemicals Ltd.0.34301-0.431860.5184010.671340.6346810.34711441Chennai Petroleum Corporation1.150941-1.97022.7132494.2440117.3129032.69018087GAIL India Ltd.3.4492233.1708822.8804872.8073992.4752772.95665367Petronet LNG Ltd.5.64532312.281828.833275.163694.073117.199442610Chennai Petroleum Corporation-2.03926-11.8580.4149663.433024.048456-1.20016363Cairn India Ltd.1339.929237.53921.394796-0.139-0.03953315.73689324Petronet LNG Ltd.0.9492271.5323731.4100530.826160.5393331.05142922AVERAGE 1 YEAR9310.6878002058134.52062727100.96916114115.686589367.394827937Cairn India Ltd.3.9076397.7198520.023047-0.11182-0.036352.30047364AVERAGE 1 YEAR2.45421459731.204753962.097489422.510138592.564460839

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