Profit & Loss

INDIA MOTOR PARTS & ACCESSORIES LTD.

NSE : IMPALBSE : 590065ISIN CODE : INE547E01014Industry : TradingHouse : TVS Iyengar
BSE1023.607.25 (+0.71 %)
PREV CLOSE ( ) 1016.35
OPEN PRICE ( ) 1011.55
BID PRICE (QTY) 0.00 (0)
OFFER PRICE (QTY) 0.00 (0)
VOLUME 265
TODAY'S LOW / HIGH ( )1002.00 1023.60
52 WK LOW / HIGH ( )644 1210
NSE1013.602.6 (+0.26 %)
PREV CLOSE( ) 1011.00
OPEN PRICE ( ) 1011.00
BID PRICE (QTY) 0.00 (0)
OFFER PRICE (QTY) 0.00 (0)
VOLUME 2497
TODAY'S LOW / HIGH( ) 1000.00 1020.10
52 WK LOW / HIGH ( )698.3 1189
Select year
( in Million)
Particulars
Mar 2023
Mar 2022
Mar 2021
Mar 2020
Mar 2019
INCOME :
  
  
  
  
  
Gross Sales
7259.20
6460.90
5315.30
5324.40
5242.01
     Sales
7233.80
6445.60
5304.50
5309.20
5228.30
     Job Work/ Contract Receipts
     Processing Charges / Service Income
     Revenue from property development
     Other Operational Income
25.40
15.30
10.80
15.20
13.72
Less: Excise Duty
Net Sales
7259.20
6460.90
5315.30
5324.40
5242.01
EXPENDITURE :
Increase/Decrease in Stock
-119.90
-178.80
118.40
-63.60
-46.88
Raw Material Consumed
6167.50
5556.50
4301.70
4592.00
4448.76
     Opening Raw Materials
     Purchases Raw Materials
     Closing Raw Materials
     Other Direct Purchases / Brought in cost
6167.50
5556.50
4301.70
4592.00
4448.76
     Other raw material cost
0.00
0.00
0.00
0.00
0.00
Power & Fuel Cost
4.20
3.20
3.00
3.70
3.63
     Electricity & Power
4.20
3.20
3.00
3.70
3.63
     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
325.90
297.90
262.30
257.80
231.27
     Salaries, Wages & Bonus
285.00
259.40
230.30
223.40
202.37
     Contributions to EPF & Pension Funds
28.80
27.20
24.10
24.40
19.05
     Workmen and Staff Welfare Expenses
12.10
11.30
7.90
10.00
9.86
     Other Employees Cost
0.00
0.00
0.00
0.00
0.00
Other Manufacturing Expenses
12.20
7.70
7.60
6.00
6.64
     Sub-contracted / Out sourced services
     Processing Charges
     Repairs and Maintenance
12.20
7.70
7.60
6.00
6.64
     Packing Material Consumed
     Other Mfg Exp
0.00
0.00
0.00
0.00
0.00
General and Administration Expenses
217.40
180.30
153.30
161.30
153.48
     Rent , Rates & Taxes
39.10
34.20
30.70
29.90
27.69
     Insurance
0.80
1.50
1.70
1.00
1.14
     Printing and stationery
7.40
5.70
4.80
6.50
7.19
     Professional and legal fees
10.50
12.50
4.40
4.40
4.61
     Traveling and conveyance
29.00
14.90
8.40
26.00
28.76
     Other Administration
130.60
111.50
103.30
93.50
84.10
Selling and Distribution Expenses
     Advertisement & Sales Promotion
     Sales Commissions & Incentives
     Freight and Forwarding
     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
11.10
9.00
15.10
9.40
8.11
     Bad debts /advances written off
     Provision for doubtful debts
     Losson disposal of fixed assets(net)
1.20
0.10
0.10
0.60
0.15
     Losson foreign exchange fluctuations
     Losson sale of non-trade current investments
     Other Miscellaneous Expenses
9.90
8.90
15.00
8.80
7.97
Less: Expenses Capitalised
Total Expenditure
6618.40
5875.80
4861.40
4966.60
4805.01
Operating Profit (Excl OI)
640.80
585.10
453.90
357.80
437.00
Other Income
305.70
148.80
224.30
263.90
155.98
     Interest Received
40.00
35.90
54.90
36.70
16.07
     Dividend Received
139.90
54.30
46.20
77.60
64.20
     Profit on sale of Fixed Assets
26.30
0.07
     Profits on sale of Investments
22.70
122.90
149.10
75.38
     Provision Written Back
     Foreign Exchange Gains
     Others
76.80
58.60
0.30
0.50
0.26
Operating Profit
946.50
733.90
678.20
621.70
592.98
Interest
0.10
1.60
2.30
1.10
0.82
     InterestonDebenture / Bonds
     Interest on Term Loan
     Intereston Fixed deposits
     Bank Charges etc
0.80
2.00
1.10
0.82
     Other Interest
0.10
0.80
0.30
0.00
0.00
PBDT
946.40
732.30
675.90
620.60
592.16
Depreciation
9.20
8.10
8.90
10.70
9.80
Profit Before Taxation & Exceptional Items
937.20
724.20
667.00
609.90
582.36
Exceptional Income / Expenses
Profit Before Tax
937.20
758.00
667.00
609.90
582.36
Provision for Tax
185.80
149.30
155.10
114.10
169.99
     Current Income Tax
193.10
173.10
130.00
105.50
170.10
     Deferred Tax
-7.30
-18.50
25.10
8.60
-0.11
     Other taxes
0.00
-5.30
0.00
0.00
0.00
Profit After Tax
751.40
608.70
511.90
495.80
412.37
Extra items
0.00
0.00
0.00
0.00
0.00
Minority Interest
-1.20
-0.80
-0.80
-0.93
Share of Associate
17.80
0.40
1.74
Other Consolidated Items
Consolidated Net Profit
751.40
607.50
528.90
495.40
413.19
Adjustments to PAT
Profit Balance B/F
1163.10
680.40
451.50
478.70
355.87
Appropriations
1914.50
1287.90
980.40
974.10
769.05
     General Reserves
300.00
191.60
180.00
     Proposed Equity Dividend
     Corporate dividend tax
206.20
     Other Appropriation
162.30
110.33
Equity Dividend %
240.00
130.00
100.00
100.00
180.00
Earnings Per Share
60.21
48.68
42.38
39.70
49.66
Adjusted EPS
60.21
48.68
42.38
39.70
33.11

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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.