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Validated Financials

BRN INFRA's financial performance shows significant growth in sales and profit over the years, with projected sales reaching Rs 45,677.59 lacs by March 2024. The company's profit after tax is expected to increase to Rs 4,325.77 lacs, reflecting a strong return on capital employed and improved debt ratios. The balance sheet indicates a healthy net worth and asset growth, with a notable increase in cash profit and a favorable debt service coverage ratio.

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16 views

Validated Financials

BRN INFRA's financial performance shows significant growth in sales and profit over the years, with projected sales reaching Rs 45,677.59 lacs by March 2024. The company's profit after tax is expected to increase to Rs 4,325.77 lacs, reflecting a strong return on capital employed and improved debt ratios. The balance sheet indicates a healthy net worth and asset growth, with a notable increase in cash profit and a favorable debt service coverage ratio.

Uploaded by

rohit.kumar02111987
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as XLSX, PDF, TXT or read online on Scribd
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Firm Name: BRN INFRA

Audited Audited Audited Prov.Financial


FINANCIAL PERFORMANCE - (Rs Lacs)
31-Mar-21 31-Mar-22 31-Mar-23 31-Mar-24
PROFIT AND LOSS ACCOUNT
Income
Sales/Turnover other than transport 10,041.31 14,694.03 28,744.41 45,677.59
Transportation business
Other Inomce 42.69 79.54 48.55 100.59
Gross Receipts 10,084.00 14,773.57 28,792.96 45,778.18
Expenses
Purchase expenses 690.70 2,533.91 7,225.03 18,223.75
Transport operation Cost 17,017.35
Change in Inevntory 805.53
Employee Costs 3,224.64
Other Admin Exp 7,569.69 10,349.60 17,527.38 788.43
Interest and Finance Expenses 98.19 264.47 409.39 663.90
Depreciation 319.87 729.93 1,094.17 1,534.34
Gross Expenses 9,483.98 13,877.91 26,255.97 41,452.41

Profit before tax 600.02 895.66 2,536.99 4,325.77


Provision for tax 0.00 0.00 0.00 0.00
Provision for Deferred Tax 0.00 0.00 0.00 0.00
Profit after tax 600.02 895.66 2,536.99 4,325.77
Preference dividend (including tax) 0.00 0.00 0.00 0.00
Profit available for equity shareholders 600.02 895.66 2,536.99 4,325.77
Cash Profit 919.89 1,625.59 3,631.16 5,860.11
BALANCE SHEET
Liabilities
Equity Capital 10.00 184.00 500.00 500.00
Application Money
Reserves & Surplus 558.29 1,217.29 3,076.13 6,249.60
Secured loan - Long term Debts (LTD) 2,262.79 1,714.75 1,764.72 4,256.22
Secured loan - Current Maturities of LTD
Unsecured loans from Family/Friends
Unsecured loans from others 263.29 2,069.26 2,538.84 54.87
Other logn term liabilities 51.58
Secured loan - CC/OD 1,670.97
Deffered tax liability
Sundry Creditors/ Trade Payable 3,191.16 3,176.41 4,194.04 3,838.62
Other Current Liabilities and Provision 211.89 377.32 1,488.36 6,572.24
Total of Liabilities 6,497.42 8,739.03 13,613.67 23,142.52
Assets
Fixed Assets 2,360.60 4,242.98 5,202.57 8,365.25
Intangible Assets
Investments 2,140.54 144.63
Deffered tax assets 4.41 67.76 128.19 128.19
Long Term Loan & Advance 7,053.32
Sundry Debtors/ Trade Receivable 1,627.39 1,378.47 1,936.62 6,210.04
Current assets, Loans and Advances 2,505.02 909.28 6,201.65 1,385.64
Total of Assets 6,497.42 8,739.03 13,613.66 23,142.44
RATIOS
Return on Capital Employed 23% 22% 37% 45%
Return On Share Holders Fund 106% 64% 71% 64%
PAT / Income (%) 5.95% 6.06% 8.81% 9.45%
PAT / Assets employed (%) 9% 10% 19% 19%
Assets Coverage Ratio 1.22 1.37 1.84 2.57
Long Term Debt / Equity (inclusive q/e) 4.45 2.70 1.20 0.64
Total Debt / Equity(inclusive q/e) 10.43 5.24 2.81 2.43
Interest Coverage 10.37 7.15 9.87 9.83
Current Ratio 1.21 0.64 1.43 0.63
Debt Equity(w/o considering quasi equity) 4.45 2.70 1.20 0.64
Debt Equity (Considering quasi equity) 4.45 2.70 1.20 0.64
Creditor/Trade Payable Days 141 Days 90 Days 54 Days 41 Days
Debtors/Trade Receivable Days 59 Days 37 Days 21 Days 32 Days
DSCR 1.40 1.56 2.72 3.75

Audited Audited Audited Prov.Financial


Firm Name: BRN INFRA 31-Mar-21 31-Mar-22 31-Mar-23 31-Mar-24
Turnover and Other Income 10,084.00 14,773.57 28,792.96 45,778.18
PAT 600.02 895.66 2,536.99 4,325.77
Cash Profit 919.89 1,625.59 3,631.16 5,860.11
Networth 568.29 1,401.29 3,576.13 6,749.60
Secured Loans - Long Term + Current maturity 2,526.08 3,784.01 4,303.56 4,311.09
Secured Loans – CC / OD 0.00 0.00 0.00 1,670.97
Unsecured loans (Quasi equity) 0.00 0.00 0.00 0.00
Current Liabilities and Provisions 3,403.05 3,553.73 5,682.40 10,410.86
Fixed Assets 2,360.60 4,242.98 5,202.57 8,365.25
Current Assets , ST Loans & Advances 4,132.41 2,287.75 8,138.27 7,595.68
Ratios
PAT/Income (%) 5.95% 6.06% 8.81% 9.45%
Assets Coverage Ratio 1.22 1.37 1.84 2.57
Long Term Debt / Equity (including Q/E) 4.45 2.70 1.20 0.64
TOL/TNW (including Q/E) 10.43 5.24 2.81 2.43
Current Ratio 1.21 0.64 1.43 0.63
Creditor/Trade Payable Days 141 Days 90 Days 54 Days 41 Days
Debtors/Trade Receivable Days 59 Days 37 Days 21 Days 32 Days
DSCR 1.40 1.56 2.72 3.75

DSCR Calculation - including CC/CD interest amount


Particular 31-Mar-21 31-Mar-22 31-Mar-23 31-Mar-24
Net Profit 600.02 895.66 2,536.99 4,325.77
Depreciation 319.87 729.93 1,094.17 1,534.34
Interest (Including CC/OD interest) 98.19 264.47 409.39 663.90
Total (A) 1,018.08 1,890.06 4,040.55 6,524.01
Existing Monthly EMI -term loans 60.81 100.87 123.77 129.69
Interest on CC/OD (Avg. Monthly) 0.00 0.00 0.00 15.45
Proposed Loan EMI (Monthly) 0.00 0.00 0.00 0.00
Yearly Obligation (B) 729.72 1,210.44 1,485.24 1,741.68
Total (B) 729.72 1,210.44 1,485.24 1,741.68
DSCR (A/B) 1.40 1.56 2.72 3.75

DSCR Calculation - Excluding CC/CD interest amount


Particular 31-Mar-21 31-Mar-22 31-Mar-23 31-Mar-24
Net Profit 600.02 895.66 2,536.99 4,325.77
Depreciation 319.87 729.93 1,094.17 1,534.34
Interest (excluding CC/OD interest) 98.19 264.47 409.39 478.45
Total (A) 1018.08 1890.06 4040.55 6338.56
Existing Monthly EMI -term loans 60.81 100.87 123.77 129.69
Interest on CC/OD (Avg. Monthly) NA NA NA NA
Proposed Loan EMI (Monthly) 0 0 0 0
Yearly Obligation (B) 729.72 1210.44 1485.24 1556.28
Total (B) 729.72 1210.44 1485.24 1556.28
DSCR (A/B) 1.40 1.56 2.72 4.07
Audited Audited
31-Mar-25 31-Mar-26

59,380.87 77,195.13

120.00 130.00
59,500.87 77,325.13

20,014.00 26,458.00

30,878.05 40,141.47
700.00 800.00
890.71 1,157.93
1,600.00 1,500.00
54,082.76 70,057.40

5,418.11 7,267.73
0.00 0.00
0.00 0.00
5,418.11 7,267.73
0.00 0.00
5,418.11 7,267.73
7,018.11 8,767.73

500.00 500.00

10,259.00 15,637.12
1,161.65 500.00

565.39 565.39

2,434.61 3,434.61
10,894.56 10,000.00
25,815.21 30,637.12

7,500.00 7,000.00
128.19 128.19

5,000.00 6,000.00
13,187.02 17,508.93
25,815.21 30,637.12

51% 49%
50% 45%
9.11% 9.40%
21% 24%
7.23 16.15
0.16 0.07
1.40 0.90
8.88 8.57
1.36 1.75
0.16 0.07
0.16 0.07
55 Days 39 Days
34 Days 26 Days
5.98 6.97

Audited Audited
31-Mar-25 31-Mar-26
59,500.87 77,325.13
5,418.11 7,267.73
7,018.11 8,767.73
10,759.00 16,137.12
1,727.04 1,065.39
0.00 0.00
0.00 0.00
13,329.17 13,434.61
7,500.00 7,000.00
18,187.02 23,508.93

9.11% 9.40%
7.23 16.15
0.16 0.07
1.40 0.90
1.36 1.75
55 Days 39 Days
34 Days 26 Days
5.98 6.97
31-Mar-25 31-Mar-26
5,418.11 7,267.73
1,600.00 1,500.00
890.71 1,157.93
7,908.82 9,925.66
110.21 118.69
0.00 0.00
0.00 0.00
1,322.52 1,424.28
1,322.52 1,424.28
5.98 6.97

31-Mar-25 31-Mar-26
5,418.11 7,267.73
1,600.00 1,500.00
890.71 1,157.93
7908.82 9925.66
110.21 118.69
NA NA
0 0
1322.52 1424.28
1322.52 1424.28
5.98 6.97

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