Profit & Loss

HIGH GROUND ENTERPRISE LTD.

NSE : HIGHGROUNDBSE : 517080ISIN CODE : INE361M01021Industry : Film Production, Distribution & EntertainmentHouse : Private
BSE0.370 (0 %)
PREV CLOSE ( ) 0.37
OPEN PRICE ( ) 0.37
BID PRICE (QTY) 0.00 (0)
OFFER PRICE (QTY) 0.00 (0)
VOLUME 13075
TODAY'S LOW / HIGH ( )0.37 0.37
52 WK LOW / HIGH ( )0.37 0.37
NSE0.300 (0 %)
PREV CLOSE( ) 0.30
OPEN PRICE ( ) 0.35
BID PRICE (QTY) 0.00 (0)
OFFER PRICE (QTY) 0.00 (0)
VOLUME 43318
TODAY'S LOW / HIGH( ) 0.30 0.35
52 WK LOW / HIGH ( )0.3 0.35
Select year
( in Million)
Particulars
Mar 2018
Mar 2017
Mar 2016
INCOME :
  
  
  
Operating Income
5373.50
3224.76
2482.72
     Broadcasting Revenue
     Advertising Revenue
     License income
     Subscription income
     Income from content / Event Shows/ Films
     Other Operational Income
5373.50
3224.76
2482.72
Less: Excise Duty
Operating Income (Net)
5373.50
3224.76
2482.72
EXPENDITURE :
Increase/Decrease in Stock
-15.85
-2.60
32.40
Raw Material Consumed
4923.41
2871.47
2117.16
     Opening Raw Materials
     Purchases Raw Materials
     Closing Raw Materials
     Other Direct Purchases / Brought in cost
4923.41
2871.47
2117.16
     Other raw material cost
0.00
0.00
0.00
Power & Fuel Cost
1.25
3.15
1.35
     Electricity & Power
1.25
3.15
1.35
     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
22.62
10.82
15.43
     Salaries, Wages & Bonus
19.84
9.15
13.40
     Contributions to EPF & Pension Funds
0.02
     Workmen and Staff Welfare Expenses
0.86
1.53
2.00
     Other Employees Cost
1.93
0.13
0.01
Production Expenses
0.52
11.15
1.62
     Sub-contracted / Out sourced services
     Processing Charges
0.52
1.81
1.62
     Program Production Expenses
     Telecasting Expenses
     Programs and Films rights
     Repairs and Maintenance
0.00
0.00
     Packing Material Consumed
     Other Production expenses
0.00
9.34
0.00
General and Administration Expenses
101.09
58.98
34.66
     Rent , Rates & Taxes
61.76
29.08
16.13
     Insurance
0.66
0.56
0.08
     Printing and stationery
1.03
0.87
0.78
     Professional and legal fees
19.16
13.87
4.18
     Other Administration
18.48
14.59
13.49
Selling and Distribution Expenses
8.32
9.00
44.03
     Advertisement & Sales Promotion
7.36
5.44
6.09
     Sales Commissions & Incentives
0.06
0.03
     Freight and Forwarding
0.96
0.96
1.75
     Handling and Clearing Charges
0.00
0.00
0.00
     Other Selling Expenses
0.00
2.54
36.15
Miscellaneous Expenses
2.22
13.33
59.69
     Bad debts /advances written off
0.79
59.19
     Provision for doubtful debts
     Losson disposal of fixed assets(net)
     Losson foreign exchange fluctuations
0.12
1.52
     Losson sale of non-trade current investments
     Other Miscellaneous Expenses
1.32
11.82
0.49
Less: Expenses Capitalised
Total Expenditure
5043.57
2975.30
2306.33
Operating Profit (Excl OI)
329.92
249.46
176.39
Other Income
8.42
6.74
87.02
     Interest Received
0.93
2.09
8.71
     Dividend Received
     Profit on sale of Fixed Assets
     Profits on sale of Investments
     Provision Written Back
70.92
     Foreign Exchange Gains
0.68
4.42
     Others
6.82
4.65
2.98
Operating Profit
338.35
256.20
263.41
Interest
68.81
65.83
34.23
     InterestonDebenture / Bonds
     Interest on Term Loan
64.97
43.53
     Intereston Fixed deposits
     Bank Charges etc
1.77
4.86
1.81
     Other Interest
2.07
17.44
32.43
PBDT
269.54
190.37
229.17
Depreciation
17.67
11.61
13.29
Profit Before Taxation & Exceptional Items
251.87
178.76
215.88
Exceptional Income / Expenses
Profit Before Tax
251.87
178.76
215.88
Provision for Tax
91.07
66.70
74.83
     Current Income Tax
90.05
66.52
74.83
     Deferred Tax
1.02
0.18
     Other taxes
0.00
0.00
0.00
Profit After Tax
160.80
112.06
141.06
Extra items
0.00
0.00
0.00
Minority Interest
Share of Associate
-1.07
0.50
0.29
Other Consolidated Items
Consolidated Net Profit
159.74
112.56
141.35
Adjustments to PAT
13.51
-0.05
Profit Balance B/F
331.35
223.17
122.72
Appropriations
491.08
349.24
264.02
     General Reserve
28.25
     Proposed Equity Dividend
13.86
13.86
12.60
     Corporate dividend tax
     Other Appropriation
477.23
335.38
223.17
Equity Dividend %
10.00
10.00
10.00
Earnings Per Share
1.39
0.98
1.35
Adjusted EPS
1.39
0.98
1.23

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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.