PROCESSING OF DATA:

(A) Commonsize Statement of Segmentwise Revenue

FOR THE QUARTER ENDED ON 30.09.2022
Segment REVENUE %
SEGMENT REVENUE
a) APMEA 42,921.42 56.49
b) EUROPE 20,924.89 27.55
c) OTHERS 12,129.00 15.96
TOTAL REVENUE 75,975.31 100

WORKING NOTE FOR CALCULATION OF PERSENTAGE REVENUE

PERCENTAGE REVENUE = segment revenue as at 31st march 2022 X 100
Total revenue
APMEA = 42,911.42 × 100 = 56.49
75,975.31
EUROPE = 20,924.89 × 100 = 27.55
75,975.31
OTHERS = 12,129.00 × 100 = 15.96
75,975.31
For The Quarter Ended on 30.09.2022

APMEAEUROPEOTHERS
 FOR QUARTER ENDED ON 30.06.2023

Segment REVENUE %
SEGMENT REVENUE
a) APMEA 44,326.86 62.19

b) EUROPE 18,394.67 25.81

c) OTHERS 8,554.01 12.00

TOTAL REVENUE 71,275.54 100

WORKING NOTE FOR CALCULATION OF PERSENTAGE REVENUE

PERCENTAGE REVENUE = segment revenue as at 31st march 2023 X 100
Total revenue
APMEA = 44,326.86 × 100 = 62.19
71,275.54
EUROPE = 18,394.67 x 100 = 25.81
71,275.54
OTHERS = 8,554.01 x 100 = 12.00
71,275.54

For The Year Ended on 30.06.2023

70

60

50

40

30

20

10

APMEA EUROPE OTHERS

 (B) COMMONSIZE STATEMENT OF SEGMENTWISE PROFITS:
FOR QUARTER ENDED ON 30.09.2022

Segment RESULTS %
SEGMENT RESULTS
a) APMEA 3,288.64 58.14

b) EUROPE 1,658.91 29.32

c) OTHERS 709.08 12.54

TOTAL RESULTS 5,656.63 100

WORKING NOTE FOR CALCULATION OF PERSENTAGE RESULTS

PERCENTAGE RESULTS = segment revenue as at 31st march 2022 X 100
Total results
APMEA = 3,288. 64 x 100 = 58.14
5,656.63
EUROPE = 1,658.91 x 100 = 29.32
5,656.63
OTHERS = 709.08 x 100 = 12.34
5,656.63

For The Year Ended On 30.09.2022

APMEAEUROPEOTHERS
 FOR QUARTER ENDED ON 30.06.2023

Segment RESULTS %
SEGMENT RESULTS
a) APMEA 4,863.52 75.65

b) EUROPE 1,664.31 25.89

c) OTHERS (98.54) (1.46)

TOTAL RESULTS 6,429.29 100

WORKING NOTE FOR CALCULATION OF PERSENTAGE RESULTS

PERCENTAGE RESULTS = segment revenue as at 31st march 2023 X 100
Total results
APMEA = 4,863.52 x 100 = 75.65
6,429.29
EUROPE = 1,664.31 x 100 = 25.89
6,429.29
OTHERS = (98.54) x 100 = (1.46)
6,429.29

For The Year Ended on 30.06.2023

80

70

60

50

40

30

20

10

0
APMEA EUROPE OTHERS
-10
 (C) Commonsize statement of segmentwise Capital Employed:
FOR QUARTER ENDED ON 30.09.2022

Segment CAPITAL %
EMPLOYED
SEGMENT RESULTS
a) APMEA 72483.49 59.12

b) EUROPE 44163.71 36.02

c) OTHERS 5946.81 4.85

TOTAL CAPITAL EMPLOYED 122594.01 100

WORKING NOTE FOR CALCULATION OF PERSENTAGE CAPITAL EMPLOYED

PERCENTAGE CAPITAL EMPLOYED = segment revenue as at 31st march 2022 X 100
Total capital employed
APMEA = 72483.49 x 100 = 59.12
122594.01
EUROPE = 44163.71 x 100 = 36.02
122594.01
OTHERS = 5946.81 x 100 = 4.85
122594.01
For The Year Ended On 30.09.2022

APMEAEUROPEOTHERS
 FOR QUARTER ENDED ON 30.06.2023

Segment CAPITAL %
EMPLOYED
SEGMENT RESULTS
a) APMEA 75514.62 58.49

b) EUROPE 47638.49 36.89

c) OTHERS 5963.92 4.62
TOTAL CAPITAL EMPLOYED 129117.03

WORKING NOTE FOR CALCULATION OF PERSENTAGE CAPITAL EMPLOYED

PERCENTAGE CAPITAL EMPLOYED = segment revenue as at 31st march 2023 X 100
Total capital employed
APMEA = 75514.62 x 100 = 58.49
129117.03
EUROPE = 47638.49 x 100 = 36.89
129117.03
OTHERS = 5963.92 x 100 = 4.62
129117.03

For The Year Ended On 30.06.2023

70

60

50

40

30

20

10

APMEA EUROPE OTHERS

 ACCOUNTING RATIOS

CURRENT RATIO:

RATIO 31ST MARCH 2022 31ST MARCH 23

CURRENT RATIO = = 83109.63 = 88578.05
current assets 81048.00 80103.90
current liabilities = 1.02 : 1 = 1.10 : 1

CURRENT ASSETS
1.12

1.1

1.08

1.06

1.04

1.02

0.98

31 MARCH 2022 31 MARCH 2023

COMMENT : This ratio shows relationship of current assets to current liabilities

and is calculated to assess the financial position of the firm.
QUICK RATIOS:

RATIO 31ST MARCH 2022 31ST MARCH 23

QUICK RATIO = = 83109.63 – 41553.86 = 88587.05 – 44284.62
quick assets 81048.00 80103.90
current = 0.51 : 1 = 0.55 : 1
liabilities

QUICK RATIO
0.56

0.55

0.54

0.53

0.52

0.51

0.5

0.49
31 MARCH 2022 31 MARCH 2023

COMMENT : This ratio indicate short term solvency and debt paying capacity of
the enterprise , hence it is a good indicator of liquidity .
PROPRIETORY RATIO:

RATIO 31ST MARCH 2022 31ST MARCH 23

Proprietory ratio =117521.32 = 128777.83
=shareholder’s fund 271458.04 273592.10
Total assets =0.43 : 1 =0.47 : 1

PROPRIETORY RATIO
0.48

0.47

0.46

0.45

0.44

0.43

0.42

0.41
31 MARCH 2022 31 MARCH 2023

Comment: It shows the relationship between proprietor’s funds and total assets. It
indicates the extent to which the shareholders own the business. A higher proprietary ratio
is generally treated as indicator of sound financial position from long-term point of view, on
the other hand, a low proprietary ratio is a danger signal as it indicates lower margin of
safety available for the long-term lenders. It shall be taken as safe if it is above 50%.
GROSS PROFIT RATIO:

RATIO 31ST MARCH 2022 31ST MARCH 2023

Gross Profit Ratio = 209475.78 – =245681.30 –
=Gross Profit X 100 123855.03 146370.56
Net Sales 209475.78 245681.30
Gross profit = revenue = 85620.75 X 100 = 99310.74 X100
from operation - COGS 209475.78 245681.30
=40.87% =40.42%

GROSS PROFIT RATIO

41

40.9

40.8

40.7

40.6

40.5

40.4

40.3

40.2

40.1

31 MARCH 2022 31 MARCH 2023

COMMENT: this ratio establishes a relationship between gross profit and

revenue from operations, i.e, net sales. This ratio is computed and presented in
percentage. Higher the ratio lower cost of goods sold.
NET PROFIT RATIO:

RATIO 31st march 2022 31st march 2023

Net profit ratio = 6386 X 100 = 11046.36 X 100
= Net profit X 100 209475.78 245681.30
Net sales =3.04% =4.49%

NET PROFIT RATIO

5

4.5

3.5

2.5

1.5

0.5

31 MARCH 2022 31 MARCH 2023

COMMENT: This ratio shows the relationship between net profit and net revenue from
operations. It shows the percentage of Net Profit earned on Revenue from Operations.
Higher the net profit ratio, better the business.
STOCK TURNOVER RATIO:

RATIO 31st march 2022 31st march 2023

Stock Turnover ratio = 123855.03 = 146370.56
= COGS 33185.34+41553.86/2 41553.86+44284.62/2
Average stock =3.31 times =3.14 times

3.35

3.3

3.25

3.2

3.15

3.1

3.05
31 MARCH 2022 31 MARCH 2022

COMMENT: This ratio includes the relationship between the cost of revenue
from operations during that year.
The year the ratio, the better it is, since it indicates that inventories is selling
quickly.
WORKING CAPITAL RATIO:
RATIO 31st march 2022 31st march 2023
Working capital ratio = 209475.78 = 245681.30
=net sales 83109.63-81048.00 88587.05-80103.90
Working capital =209475.78 =245681.30
Working 2061.63 8483.15
capital=current assets =101.60 times =28.96 times
– current liabilities

WORKING CAPITAL RATIO

120

100

80

60

40

20

0
31 MARCH 2022 31 MARCH 2023

COMMENT: Working capital turnover ratio shows the relationship between

Working capital and revenue from operation.
A high working capital turnover ratio shows efficient use of working capital and
quick turnover of current assets like inventory and trade receivables.
80

70

60

50

40 Revenue
Profit
30 Capital employed

20

10

0
APMEA EUROPE OTHERS
-10

Investing activities
31-Mar-23 31-Mar-22
-1000
Investing activities -4761.4 -11721.63
-3000

-5000

Axis Title -7000

-9000

-11000

-13000
 Operating activities
21,575.00

21,525.00

21,475.00

21,425.00

Axis Title 21,375.00

21,325.00

21,275.00

21,225.00
31-Mar-23 31-Mar-22
Operating activities 21343.89 21535.6

Financing activities
-1000 31-Mar-23 31-Mar-22
Financing activities -16918.24 -10813.98
-3000

-5000

-7000

Axis Title -9000

-11000

-13000

-15000

-17000
 Overall Cash Flow
31-Mar-23 31-Mar-22
-100
Overall Cash Flow -335.75 -1000.01

-300

-500
Axis Title
-700

-900

-1100

2022
22500

17500

12500

7500
Axis Title
2500

-2500 Operating activities Investing activities Financing activities

2022 21535.6 -11721.63 -10813.98
-7500

-12500
 2023
22500

17500

12500

7500

Axis Title 2500

-2500 Operating activities Investing activities Financing activities

2023 21343.89 -4761.4 -16918.24
-7500

-12500

-17500