Profit & Loss

EPACK DURABLE LTD.

NSE : EPACKBSE : 544095ISIN CODE : INE0G5901015Industry : Air ConditionersHouse : Private
BSE180.45-0.6 (-0.33 %)
PREV CLOSE ( ) 181.05
OPEN PRICE ( ) 181.10
BID PRICE (QTY) 180.05 (119)
OFFER PRICE (QTY) 180.40 (142)
VOLUME 12638
TODAY'S LOW / HIGH ( )177.50 182.00
52 WK LOW / HIGH ( )150.95 225
NSE180.40-0.45 (-0.25 %)
PREV CLOSE( ) 180.85
OPEN PRICE ( ) 182.00
BID PRICE (QTY) 180.15 (102)
OFFER PRICE (QTY) 180.45 (194)
VOLUME 82064
TODAY'S LOW / HIGH( ) 177.50 182.25
52 WK LOW / HIGH ( )150.6 224.5
Select year
( in Million)
Particulars
Mar 2023
Mar 2022
Mar 2021
INCOME :
  
  
  
Gross Sales
15388.32
9241.62
7362.45
     Sales
14984.61
9093.12
7222.63
     Job Work/ Contract Receipts
     Processing Charges / Service Income
     Revenue from property development
     Other Operational Income
403.71
148.50
139.82
Less: Excise Duty
Net Sales
15388.32
9241.62
7362.45
EXPENDITURE :
Increase/Decrease in Stock
-43.53
-41.09
-58.70
Raw Material Consumed
13284.35
7984.50
6549.61
     Opening Raw Materials
2434.99
1130.45
873.33
     Purchases Raw Materials
13108.10
9289.04
6806.73
     Closing Raw Materials
2555.21
2434.99
1130.45
     Other Direct Purchases / Brought in cost
296.47
     Other raw material cost
0.00
0.00
0.00
Power & Fuel Cost
102.09
52.03
35.04
     Electricity & Power
102.09
52.03
35.04
     Oil, Fuel & Natural gas
0.00
0.00
0.00
     Coals etc
0.00
0.00
0.00
     Other power & fuel
0.00
0.00
0.00
Employee Cost
333.76
232.58
169.93
     Salaries, Wages & Bonus
294.52
207.49
154.16
     Contributions to EPF & Pension Funds
14.70
11.75
8.23
     Workmen and Staff Welfare Expenses
17.81
7.90
3.12
     Other Employees Cost
6.73
5.44
4.42
Other Manufacturing Expenses
408.72
216.30
147.54
     Sub-contracted / Out sourced services
     Processing Charges
336.71
168.42
99.02
     Repairs and Maintenance
37.45
22.18
29.45
     Packing Material Consumed
     Other Mfg Exp
34.56
25.70
19.07
General and Administration Expenses
60.27
51.42
29.30
     Rent , Rates & Taxes
10.77
17.36
3.31
     Insurance
17.01
10.76
9.63
     Printing and stationery
     Professional and legal fees
26.29
18.14
15.56
     Traveling and conveyance
     Other Administration
6.20
5.16
0.80
Selling and Distribution Expenses
95.80
0.55
0.35
     Advertisement & Sales Promotion
95.80
0.55
0.35
     Sales Commissions & Incentives
     Freight and Forwarding
     Handling and Clearing Charges
0.00
0.00
0.00
     Other Selling Expenses
0.00
0.00
0.00
Miscellaneous Expenses
121.61
57.30
69.05
     Bad debts /advances written off
1.37
3.10
19.64
     Provision for doubtful debts
26.15
3.84
     Losson disposal of fixed assets(net)
2.38
     Losson foreign exchange fluctuations
37.43
     Losson sale of non-trade current investments
     Other Miscellaneous Expenses
56.66
51.82
45.57
Less: Expenses Capitalised
Total Expenditure
14363.07
8553.59
6942.12
Operating Profit (Excl OI)
1025.25
688.03
420.33
Other Income
14.21
31.79
34.13
     Interest Received
12.75
10.51
5.29
     Dividend Received
     Profit on sale of Fixed Assets
0.01
0.54
     Profits on sale of Investments
     Provision Written Back
0.61
2.28
12.38
     Foreign Exchange Gains
19.00
13.92
     Others
0.84
0.00
2.00
Operating Profit
1039.46
719.82
454.46
Interest
314.60
293.83
255.79
     InterestonDebenture / Bonds
     Interest on Term Loan
84.06
71.13
48.10
     Intereston Fixed deposits
     Bank Charges etc
21.83
19.76
6.46
     Other Interest
208.71
202.94
201.23
PBDT
724.86
425.99
198.67
Depreciation
260.77
162.97
89.90
Profit Before Taxation & Exceptional Items
464.09
263.02
108.77
Exceptional Income / Expenses
-15.50
Profit Before Tax
440.47
263.02
108.77
Provision for Tax
120.75
88.68
30.74
     Current Income Tax
104.45
77.02
27.61
     Deferred Tax
15.52
11.24
1.62
     Other taxes
0.78
0.42
1.51
Profit After Tax
319.72
174.34
78.03
Extra items
0.00
0.00
0.00
Minority Interest
Share of Associate
Other Consolidated Items
Consolidated Net Profit
319.72
174.34
78.03
Adjustments to PAT
Profit Balance B/F
380.90
207.41
129.25
Appropriations
700.62
381.75
207.28
     General Reserves
     Proposed Equity Dividend
     Corporate dividend tax
     Other Appropriation
2.19
0.85
-0.13
Equity Dividend %
Earnings Per Share
6.14
3.35
1.62
Adjusted EPS
6.14
3.35
1.62

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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.