82 No. Ratio UoM Formula As at March 31, 2024 As at March 31, 2023 Variance Reason for variance 07. Trade payables turnover ratio Times (R+S) ÷ average of G 6.86 7.01 (2.17%) Below threshold of 25% 08. Net capital turnover ratio Times L ÷ average of C 3.61 2.84 27.18% Increase in sales 09. Net profit ratio % P ÷ L 13.92% 7.04% 97.74% Decrease in raw-material cost, change in product mix, and non-recurring expense in PY 10. Return on capital employed % (M + O) ÷ average of K 59.85% 22.22% 169.36% Decrease in raw-material cost, change in product mix, and non-recurring expense in PY 11. Return on investment % (M + O) ÷ average of F 41.33% 15.89% 160.13% Decrease in raw-material cost, change in product mix, and non-recurring expense in PY No. Base values UoM Reference As at March 31, 2024 As at March 31, 2023 A Current assets ` lakhs Balance Sheet (current assets) 6,482.02 4,974.03 B Current liabilities ` lakhs Balance Sheet (current liabilities) 1,891.71 1,918.09 C Working capital ` lakhs A-B 4,590.31 3,055.94 D Inventories ` lakhs Balance Sheet (Note 6) 1,098.45 1,151.03 E Trade receivables ` lakhs Balance Sheet (Note 7) 3,087.59 2,713.11 F Total assets ` lakhs Balance Sheet (total assets) 7,461.70 6,132.31 G Trade payables ` lakhs Balance Sheet (Note 15) 1,399.93 1,602.72 H Equity ` lakhs Balance Sheet (Note 10+11) 5,415.01 4,071.28 I Debt ` lakhs Balance Sheet - - J Principal repayments ` lakhs Balance Sheet - - K Capital employed ` lakhs H + I - Deferred tax assets (Note 26.4) - capital work-in-progress (Note 2) 5,400.92 3,986.63
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