Profit & Loss

AVT NATURAL PRODUCTS LTD.

NSE : AVTNPLBSE : 519105ISIN CODE : INE488D01021Industry : Consumer FoodHouse : AV Thomas
BSE88.03-1.51 (-1.69 %)
PREV CLOSE ( ) 89.54
OPEN PRICE ( ) 90.59
BID PRICE (QTY) 0.00 (0)
OFFER PRICE (QTY) 0.00 (0)
VOLUME 23311
TODAY'S LOW / HIGH ( )87.30 90.59
52 WK LOW / HIGH ( )77 115.29
NSE87.85-1.6 (-1.79 %)
PREV CLOSE( ) 89.45
OPEN PRICE ( ) 90.10
BID PRICE (QTY) 87.85 (795)
OFFER PRICE (QTY) 0.00 (0)
VOLUME 128179
TODAY'S LOW / HIGH( ) 87.40 90.10
52 WK LOW / HIGH ( )76.9 115.65
Select year
( in Million)
Particulars
Mar 2023
Mar 2022
Mar 2021
Mar 2020
Mar 2019
INCOME :
  
  
  
  
  
Gross Sales
5853.35
5607.25
4862.32
3964.11
3391.54
     Sales
5743.87
5441.44
4722.27
3696.48
3116.20
     Job Work/ Contract Receipts
     Processing Charges / Service Income
109.48
112.24
140.06
97.37
130.84
     Revenue from property development
     Other Operational Income
0.00
53.58
0.00
170.26
144.50
Less: Excise Duty
Net Sales
5821.66
5593.89
4851.28
3964.11
3391.54
EXPENDITURE :
Increase/Decrease in Stock
-412.76
-43.47
-296.69
146.33
-324.57
Raw Material Consumed
2677.67
2586.93
2623.60
1759.46
1862.42
     Opening Raw Materials
536.60
315.55
330.32
382.60
231.91
     Purchases Raw Materials
2375.70
2720.85
2500.35
1620.07
1966.01
     Closing Raw Materials
395.63
536.60
315.55
308.30
382.60
     Other Direct Purchases / Brought in cost
161.00
87.13
108.48
65.09
47.11
     Other raw material cost
0.00
0.00
0.00
0.00
0.00
Power & Fuel Cost
496.33
383.24
300.84
262.73
294.32
     Electricity & Power
496.33
383.24
300.84
262.73
294.32
     Oil, Fuel & Natural gas
0.00
0.00
0.00
0.00
0.00
     Coals etc
0.00
0.00
0.00
0.00
0.00
     Other power & fuel
0.00
0.00
0.00
0.00
0.00
Employee Cost
646.27
569.56
558.37
505.45
464.37
     Salaries, Wages & Bonus
542.08
468.22
470.19
429.35
397.86
     Contributions to EPF & Pension Funds
52.66
54.38
52.00
44.97
38.16
     Workmen and Staff Welfare Expenses
51.52
46.97
36.18
31.13
28.35
     Other Employees Cost
0.00
0.00
0.00
0.00
0.00
Other Manufacturing Expenses
663.96
573.18
548.90
424.52
427.51
     Sub-contracted / Out sourced services
     Processing Charges
11.10
20.95
24.12
6.20
2.38
     Repairs and Maintenance
168.32
147.90
133.01
107.76
97.31
     Packing Material Consumed
     Other Mfg Exp
484.54
404.34
391.77
310.55
327.82
General and Administration Expenses
200.11
167.38
170.38
153.91
159.00
     Rent , Rates & Taxes
8.29
6.00
10.96
13.41
59.13
     Insurance
17.70
14.52
16.68
7.73
6.75
     Printing and stationery
4.82
5.08
4.04
4.19
4.12
     Professional and legal fees
44.35
38.59
35.38
33.10
10.39
     Traveling and conveyance
39.84
20.01
15.84
34.32
30.07
     Other Administration
85.11
83.19
87.49
61.16
48.53
Selling and Distribution Expenses
244.36
231.31
160.86
79.53
66.63
     Advertisement & Sales Promotion
2.51
2.64
1.31
3.39
1.50
     Sales Commissions & Incentives
9.05
18.82
17.93
12.20
4.46
     Freight and Forwarding
232.79
209.86
141.63
63.94
60.67
     Handling and Clearing Charges
0.00
0.00
0.00
0.00
0.00
     Other Selling Expenses
0.00
0.00
0.00
0.00
0.00
Miscellaneous Expenses
96.53
71.57
72.70
61.33
24.84
     Bad debts /advances written off
     Provision for doubtful debts
     Losson disposal of fixed assets(net)
2.11
0.47
0.76
     Losson foreign exchange fluctuations
15.91
     Losson sale of non-trade current investments
     Other Miscellaneous Expenses
96.53
69.46
72.23
60.57
8.92
Less: Expenses Capitalised
Total Expenditure
4612.46
4539.71
4138.96
3393.26
2974.52
Operating Profit (Excl OI)
1209.20
1054.18
712.32
570.85
417.02
Other Income
23.49
102.00
84.96
69.90
40.98
     Interest Received
0.98
2.09
5.49
3.58
1.25
     Dividend Received
3.34
     Profit on sale of Fixed Assets
0.03
     Profits on sale of Investments
2.69
0.38
     Provision Written Back
20.41
     Foreign Exchange Gains
0.45
95.60
70.35
53.30
     Others
19.34
4.31
9.12
13.02
15.61
Operating Profit
1232.68
1156.19
797.29
640.75
457.99
Interest
53.54
46.17
40.08
55.56
50.90
     InterestonDebenture / Bonds
     Interest on Term Loan
9.14
7.64
10.15
12.36
2.57
     Intereston Fixed deposits
     Bank Charges etc
22.11
20.60
16.36
15.37
15.41
     Other Interest
22.30
17.93
13.57
27.84
32.92
PBDT
1179.14
1110.01
757.21
585.19
407.10
Depreciation
133.85
143.58
151.73
137.24
108.53
Profit Before Taxation & Exceptional Items
1045.29
966.44
605.48
447.95
298.56
Exceptional Income / Expenses
Profit Before Tax
1045.29
966.44
605.48
447.95
298.56
Provision for Tax
271.30
237.94
152.57
107.93
90.13
     Current Income Tax
279.94
251.02
162.22
137.45
83.04
     Deferred Tax
-8.64
-13.09
-9.64
-29.52
17.09
     Other taxes
0.00
0.00
0.00
0.00
-10.00
Profit After Tax
773.99
728.50
452.91
340.02
208.44
Extra items
0.00
0.00
0.00
0.00
0.00
Minority Interest
Share of Associate
Other Consolidated Items
Consolidated Net Profit
773.99
728.50
452.91
340.02
208.44
Adjustments to PAT
Profit Balance B/F
1006.61
649.93
445.02
291.27
262.07
Appropriations
1780.60
1378.44
897.93
631.28
470.51
     General Reserves
250.00
250.00
100.00
100.00
100.00
     Proposed Equity Dividend
     Corporate dividend tax
7.80
6.20
     Other Appropriation
91.37
60.91
56.06
40.39
42.59
Equity Dividend %
100.00
100.00
70.00
60.00
40.00
Earnings Per Share
5.08
4.78
2.97
2.23
1.37
Adjusted EPS
5.08
4.78
2.97
2.23
1.37

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RISK DISCLOSURES ON DERIVATIVES

  • 9 out of 10 individual traders in equity Futures and Options Segment, incurred net losses.
  • On an average, loss makers registered net trading loss close to ₹ 50,000.
  • Over and above the net trading losses incurred, loss makers expended an additional 28% of net trading losses as transaction costs.
  • Those making net trading profits, incurred between 15% to 50% of such profits as transaction cost.

Source:

1. SEBI study dated January 25, 2023 on “Analysis of Profit and Loss of Individual Traders dealing in equity Futures and Options (F&O) Segment”, wherein Aggregate Level findings are based on annual Profit/Loss incurred by individual traders in equity F&O during FY 2021-22.