TOTAL Share in

COUNTRY APR-MAR APR-MAR % Change total export

2021-22 2022-23 2022-23 2021-22
U.S.A 1158.24 1173.08 1.28% 23.77%
GERMANY 536.02 579.33 8.08% 11.00%
U.K. 456.75 481.55 5.43% 9.37%
ITALY 287.95 354.82 23.22% 5.91%
FRANCE 278.93 281.28 0.84% 5.72%

SPAIN 212.68 228.54 7.46% 4.36%

U.A.E. 105.48 123.87 17.43% 2.16%

NETHERLANDS 216.82 219.8 1.37% 4.45%
HONG KONG 68.03 57.52 -15.45% 1.40%
CHINA 136.59 147.24 7.80% 2.80%
POLAND 82.32 81.48 -1.02% 1.69%
BELGIUM 115.71 135.79 17.35% 2.37%
SOMALIA 29.66 41.97 41.50% 0.61%
VIETNAM 60.4 64.78 7.25% 1.24%
AUSTRALIA 91.23 94.01 3.05% 1.87%
PORTUGAL 59.43 71.37 20.09% 1.22%

DENMARK 67.36 81.52 21.02% 1.38%

KOREA REP. 40.37 46.74 15.78% 0.83%

JAPAN 64.6 77.88 20.56% 1.33%

RUSSIA 42.79 44.84 4.79% 0.88%
S. AFRICA 33.4 36.76 10.06% 0.69%
CHILE 47.07 41.39 -12.07% 0.97%
MALAYSIA 29.75 29.86 0.37% 0.61%
AUSTRIA 37.96 55.65 46.60% 0.78%
CANADA 60.92 70.34 15.46% 1.25%
SWEDEN 31.83 27.04 -15.05% 0.65%
NIGERIA 16.5 15.05 -8.79% 0.34%
INDONESIA 21.28 23.47 10.29% 0.44%
MEXICO 32.35 37.85 17.00% 0.66%
SAUDI ARABIA 28.56 43.36 51.82% 0.59%
KENYA 7.49 10.34 38.05% 0.15%
SWITZERLAND 20.35 22.54 10.76% 0.42%
SLOVAK REP 18.12 19.26 6.29% 0.37%
HUNGARY 18.98 11.42 -39.83% 0.39%
THAILAND 15.63 16.39 4.86% 0.32%
BANGLADESH 17.68 17.54 -0.79% 0.36%
FINLAND 14.08 18.76 33.24% 0.29%
TURKEY 17.23 24.29 40.98% 0.35%
ISRAEL 16.99 17.55 3.30% 0.35%
CAMBODIA 6.27 8.41 34.13% 0.13%
CZECH REPUBLIC 12.27 11.17 -8.96% 0.25%
GREECE 7.15 9.77 36.64% 0.15%
NEW ZEALAND 10.74 9.49 -11.64% 0.22%
OMAN 7.01 9.63 37.38% 0.14%
SRI LANKA DSR 7.15 6.66 -6.85% 0.15%
SINGAPORE 10.8 10.93 1.20% 0.22%
SUDAN 3.67 2.89 -21.25% 0.08%
TAIWAN 6.65 6.67 0.30% 0.14%
NORWAY 5.99 7.71 28.71% 0.12%
DJIBOUTI 2.56 2.32 -9.38% 0.05%
OTHERS 194.86 247.58 27.06% 4.00%
TOTAL 4872.7 5259.53 7.94% 100.00%
 APR-MAR APR-MAR % % Share
CATEGORY
2021-2022 2022-2023 VARIATION 2021-22`

FINISHED LEATHER 456.1 430.93 -5.52% 9.36%

LEATHER
2047.08 2377.23 16.13% 42.01%
FOOTWEAR
FOOTWEAR
249.87 289.81 15.98% 5.13%
COMPONENTS
LEATHER
342.38 353.07 3.12% 7.03%
GARMENTS
LEATHER GOODS 1287.06 1301.34 1.11% 26.41%
SADDLERY AND
276.1 222.17 -19.53% 5.67%
HARNESS
NON-LEATHER
214.11 284.98 33.10% 4.39%
FOOTWEAR
TOTAL 4872.7 5259.53 7.94% 100.00%
Share in
total export
2022-23
22.30%
11.01%
9.16%
6.75%
5.35%

4.35%

2.36%
4.18%
1.09%
2.80%
1.55%
2.58%
0.80%
1.23%
1.79%
1.36%

1.55%

0.89%

1.48%
0.85%
0.70%
0.79%
0.57%
1.06%
1.34%
0.51%
0.29%
0.45%
0.72%
0.82%
0.20%
0.43%
0.37%
0.22%
0.31%
0.33%
0.36%
0.46%
0.33%
0.16%
0.21%
0.19%
0.18%
0.18%
0.13%
0.21%
0.05%
0.13%
0.15%
0.04%
4.71%
100.00%
% Share
2022-23

8.19%

45.20%

5.51%

6.71%

24.74%

4.22%

5.42%

100.00%

Fashion Shoe Div. Unit-I

Fashion Shoe Div. Unit-II

Fashion Shoe Div. Unit-III
Fashion Shoe Div. Unit-IV
Tannery No.1

Tannery No.2
Tannery No.3
Safety Footwear Div.-I
Safety Footwear Div.-II
Upper Division
Readymade Garments Div-I

Readymade Garments Div-II

Readymade Garments Div-III
Safety Garments Div.
Leather Garments
D-15, UPSIDC Industrial Area, Site-II, Unnao

A-3, 4 & B-3,4,5 & 6 Export Promotion Industrial Park, Agra

A-5, UPSIDC Industrial Area, Site-B, Sikandra, Agra
D-18, UPSIDC Industrial Area, Site-II, Unnao
A-1, C-1, Site-II, Indl. Area, Unnao

B-16, UPSIDC Industrial Area, Site-II, Unnao

B-3, UPSIDC Industrial Area, Site-I, Unnao
B-6, UPSIDC Industrial Area, Site-I, Unnao
150 Feet Road, Jajmau, Kanpur
71-A, Jajmau, Kanpur
A-14, Sector-65, Phase-III, Noida

A-5, Sector-59, Noida

C-10, Sector-58, Phase-II, Noida
E-23, 24 UPSIDC Industrial Area, Site-I, Unnao
A-69, Sector 57, NOIDA
Particulars Numerator Denominator Mar-23 Mar-22

(a) Current Ratio Current assets Current liabilities 1.45 1.47

(b) Debt-Equity Ratio Total Debt Shareholder's Equity 0.37 0.34

(c) Debt Service Earnings available Debt service -3.77 9.6
Coverage Ratio for debt service

(d) Return on Equity Profits after tax Average Shareholder’s 5.53% 7.79%
Ratio Equity
(e) Inventory turnover Sales Average Inventory 3.54 3.54
ratio
(f) Trade Receivables Sales Average Accounts 4.23 4.27
turnover ratio Receivable

(g) Trade payables Purchases Average Trade Payable 3.31 4.01

turnover ratio (Adjusted Exp)
(h) Net capital Revenue from Average Working 4.8 4.17
turnover ratio Operations Capital
(i) Net profit ratio Profits after tax Revenue from 3.33% 5.05%
Operations
(j) Return on capital Earning before Average Capital 6.65% 8.53%
employed (ROCE) interest and tax Employed
(k) Return on Income generated Average Investments 1.42% 0.07%
investment from invested funds
Variance

-0.88%

10.27%
-139.26%

-29.00%
 0.09%

-1.03%

-17.55%

15.16%

-33.98%

-22.01%

2020.71%
Particulars Mar-23 Mar-22 Variance
(a) Current Ratio 1.45 1.47 -0.88%
(b) Debt-Equity Ratio 0.37 0.34 10.27%
(c) Debt Service Coverage Ratio -3.77 9.6 -139.26%
(d) Return on Equity ratio 5.53% 7.79% -29.00%
(e) Inventory turnover ratio 3.54 3.54 0.09%
(f) Trade Receivables turnover ratio 4.23 4.27 -1.03%
(g) Trade payables turnover ratio 3.31 4.01 -17.55%
(h) Net capital turnover ratio 4.8 4.17 15.16%
(i) Net profit ratio 3.33% 5.05% -33.98%
(j) Return on capital employed (ROCE) 6.65% 8.53% -22.01%
(k) Return on investment 1.42% 0.07% 2020.71%

Particulars Mar-23 Mar-22 Variance

(a) Current Ratio 1.45 1.47 -0.88%
(b) Debt-Equity Ratio 0.37 0.34 10.27%
(c) Debt Service Coverage Ratio -3.77 9.6 -139.26%
(d) Return on Equity ratio 5.53% 7.79% -29.00%
(e) Inventory turnover ratio 3.54 3.54 0.09%
(f) Trade Receivables turnover ratio 4.23 4.27 -1.03%
(g) Trade payables turnover ratio 3.31 4.01 -17.55%
(h) Net capital turnover ratio 4.8 4.17 15.16%
(i) Net profit ratio 3.33% 5.05% -33.98%
(j) Return on capital employed (ROCE) 6.65% 8.53% -22.01%
(k) Return on investment 1.42% 0.07% 2020.71%
Particulars
(a) Current Ratio

(b) Debt-Equity Ratio

(c) Debt Service Coverage Ratio

(d) Return on Equity ratio
(e) Inventory turnover ratio
12
(f) Trade Receivables turnover ratio

(g) Trade payables turnover ratio

(h) Net capital turnover ratio 10

(i) Net profit ratio

(j) Return on capital employed (ROCE)

8
(k) Return on investment

-2

-4

-6
-4

-6
 Mar-23 Mar-22 Variance
1.45 1.47 -0.88%

0.37 0.34 10.27%

-3.77 9.6 -139.26%

5.53% 7.79% -29.00%
3.54 3.54 0.09%
12
4.23 4.27 -1.03%

3.31 4.01 -17.55%

4.8
10 4.17 15.16%

3.33% 5.05% -33.98%

6.65% 8.53% -22.01%

8
1.42% 0.07% 2020.71%

(a) Current Ratio

6
(b) Debt-Equity Ratio
(c) Debt Service Coverage Ratio
(d) Return on Equity ratio
4 (e) Inventory turnover ratio
(f) Trade Receivables turnover
ratio
(g) Trade payables turnover ratio
2 (h) Net capital turnover ratio
(i) Net profit ratio
(j) Return on capital employed
(ROCE)
0
Jan-22 0.07% Jan-23 1.42% (k) Return on investment

-2

-4

-6
-4

-6
 Profit
Year Sales
after Tax

2020-21 43728.67 1,963.69 Sales Profit after Tax

2021-22 52932.27 2,671.49
2022-23 60616.36 2,019.85
60616.36

52932.27

43728.67

1,963.69 2,671.49 2,019.85

2020-21 2021-22 2022-23

after Tax

60616.36

Particula
2022-23 2021-22 2022-23
rs
Sales 63317.44 54835.3 76599.64
2022-23
Other
1054.11 947.06
0% 1057.01
Income
PBT 2686.51 3632.49 3712.89
PAT 2019.85 2671.49 2792.35
26%
Share
1102.5 1102.5 1102.5
Capital 44%
Other
36364.21 34457.54 42699.62
Equity
1.49 2,019.85 Net 25% 35560.04 45340.97
37466.71
Worth
2022-23
Earnings 1%
18.32 1%24.23
1% 2%24.04
per share
 2021-22

2022-23 65047.4
1266.92
Sales
4246.08 Other Income
3143.15 PBT
1102.5 PAT
44% Share Capital
Other Equity
40425.29
Net Worth
Earnings per share
42439.18

% 2% 1% 32.24
Financial Liabilities - Current: Borr

Working Capital Loan from banks

(a) Indian rupee loan from bank(s)
(b) Foreign currency loan from bank

Current maturities of long term borrow

(a) Indian rupee loan from bank(s)
(b) Foreign currency loan from bank

(a) Loan from Associate

Total
Amount of default as on the Balance Sh
(a) Repayment of loan
(b) Interest on Loan

(A) Security
Working Capital Loans are prim
and Actionable Claims (viz. Inv
claims, bills and materials in tran

These are further collaterally sec

of the company.
Further secured by personal guar
(B) Rate of Interest
INR working capital credit faci
31, 2022 from 4.20% to 7.80%) n
ncial Liabilities - Current: Borrowings
As at march 31, 2023 As at march 31, 2022
Rs. in Lacs Rs. in Lacs Rs. in Lacs Rs. in Lacs

king Capital Loan from banks

Indian rupee loan from bank(s) 11,672.36 10,439.59
Foreign currency loan from bank (s) 242.27 11,914.63 - 10,439.59

ent maturities of long term borrowings

Indian rupee loan from bank(s) 894.44 937.89
Foreign currency loan from bank (s) 476.29 1,370.73 - 937.89

Loan from Associate 687.03 687.03 639.42 639.42

13,972.39 12,016.90
unt of default as on the Balance Sheet date:
Repayment of loan NIL NIL
Interest on Loan NIL NIL

Working Capital Loans are primarily secured by hypothecation of present and future Current Assets
and Actionable Claims (viz. Inventories, trade receivable / book debts, outstanding monies, receivable
claims, bills and materials in transit.

These are further collaterally secured by extension of charge over moveable and immoveable properties
of the company.
Further secured by personal guarantee of three promoter directors of the company.
Rate of Interest
INR working capital credit facilities carry interest rates ranging from 6.50% to 10.00% (as at March
31, 2022 from 4.20% to 7.80%) net of interest subvention.
Financial Liabilities - Current: Borrowings

Working Capital Loan from banks

(a) Indian rupee loan from bank(s)
(b) Foreign currency loan from bank (s)

Current maturities of long term borrowings

(a) Indian rupee loan from bank(s)
(b) Foreign currency loan from bank (s)

(a) Loan from Associate

Total
Amount of default as on the Balance Sheet date:
(a) Repayment of loan
(b) Interest on Loan

(A) Security
Working Capital Loans are primarily sec
book debts, outstanding monies, receiv

These are further collaterally secured by

Further secured by personal guarantee

(B) Rate of Interest
INR working capital credit facilities carr
 Current: Borrowings
As at march 31, 2023
Rs. in Lacs Rs. in Lacs Rs. in Lacs

n from banks
pee loan from bank(s) ###
urrency loan from bank (s) 242.27 ###

f long term borrowings

pee loan from bank(s) 894.44
urrency loan from bank (s) 476.29 1,370.73

687.03 687.03

###
s on the Balance Sheet date:
NIL
NIL

Capital Loans are primarily secured by hypothecation of present and future Current Assets and Actionable Claims (viz. Inventories, trade
ts, outstanding monies, receivable claims, bills and materials in transit.

further collaterally secured by extension of charge over moveable and immoveable properties of the company.

ecured by personal guarantee of three promoter directors of the company.

ing capital credit facilities carry interest rates ranging from 6.50% to 10.00% (as at March 31, 2022 from 4.20% to 7.80%) net of interest su
 As at march 31, 2022
Rs. in Lacs Rs. in Lacs

###
- ###

937.89
- 937.89

639.42 639.42

###

NIL
NIL

Claims (viz. Inventories, trade receivable /

any.

0% to 7.80%) net of interest subvention.