Profit & Loss

PC JEWELLER LTD.

NSE : PCJEWELLERBSE : 534809ISIN CODE : INE785M01013Industry : Diamond & JewelleryHouse : Private
BSE50.34-2.64 (-4.98 %)
PREV CLOSE ( ) 52.98
OPEN PRICE ( ) 53.07
BID PRICE (QTY) 0.00 (0)
OFFER PRICE (QTY) 0.00 (0)
VOLUME 673658
TODAY'S LOW / HIGH ( )50.34 53.74
52 WK LOW / HIGH ( )23.27 66.63
NSE50.30-2.65 (-5 %)
PREV CLOSE( ) 52.95
OPEN PRICE ( ) 53.25
BID PRICE (QTY) 0.00 (0)
OFFER PRICE (QTY) 50.30 (9240)
VOLUME 6617786
TODAY'S LOW / HIGH( ) 50.30 53.75
52 WK LOW / HIGH ( )23.35 66.5
Select year
( in Million)
Particulars
Mar 2023
Mar 2022
Mar 2021
Mar 2020
Mar 2019
INCOME :
  
  
  
  
  
Gross Sales
24754.80
16098.90
28308.40
52067.70
86799.60
     Sales
24754.80
16098.90
28308.40
52067.70
86799.60
     Job Work/ Contract Receipts
     Processing Charges / Service Income
     Revenue from property development
     Other Operational Income
0.00
0.00
0.00
0.00
0.00
Less: Excise Duty
Net Sales
24726.80
16061.30
28263.40
52067.70
86799.60
EXPENDITURE :
Increase/Decrease in Stock
-1325.40
2960.40
-8879.40
-4141.80
-617.30
Raw Material Consumed
22211.40
11159.20
31620.10
49662.40
81351.10
     Opening Raw Materials
148.90
18.10
3523.70
3662.70
6722.70
     Purchases Raw Materials
20072.30
9851.10
27817.60
49181.70
78034.90
     Closing Raw Materials
33.20
148.90
18.10
3523.70
3662.70
     Other Direct Purchases / Brought in cost
2023.40
1438.90
296.90
341.70
256.20
     Other raw material cost
0.00
0.00
0.00
0.00
0.00
Power & Fuel Cost
75.40
60.50
56.80
75.60
93.40
     Electricity & Power
75.40
60.50
56.80
75.60
93.40
     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
564.40
476.20
435.20
782.40
1202.90
     Salaries, Wages & Bonus
528.10
448.10
401.70
638.30
745.40
     Contributions to EPF & Pension Funds
20.50
18.70
14.40
31.50
43.30
     Workmen and Staff Welfare Expenses
15.80
9.40
10.90
24.40
29.80
     Other Employees Cost
0.00
0.00
8.20
88.20
384.40
Other Manufacturing Expenses
59.60
88.00
157.80
118.90
214.70
     Sub-contracted / Out sourced services
     Processing Charges
58.60
87.60
157.00
110.50
161.40
     Repairs and Maintenance
0.00
43.20
     Packing Material Consumed
     Other Mfg Exp
1.00
0.40
0.80
8.40
10.10
General and Administration Expenses
290.10
253.80
226.40
360.00
839.30
     Rent , Rates & Taxes
60.40
56.30
39.20
72.20
566.10
     Insurance
9.00
7.90
10.70
11.60
13.20
     Printing and stationery
2.60
2.40
2.30
5.90
6.70
     Professional and legal fees
57.20
38.90
42.20
66.00
94.50
     Traveling and conveyance
21.30
18.30
9.70
14.30
16.50
     Other Administration
139.60
130.00
122.30
190.00
142.30
Selling and Distribution Expenses
132.90
51.20
63.90
177.90
411.60
     Advertisement & Sales Promotion
121.50
39.10
51.10
165.20
333.10
     Sales Commissions & Incentives
     Freight and Forwarding
     Handling and Clearing Charges
0.00
0.00
0.00
0.00
0.00
     Other Selling Expenses
11.40
12.10
12.80
12.70
78.50
Miscellaneous Expenses
164.80
1920.60
434.20
465.30
396.00
     Bad debts /advances written off
35.10
12.30
     Provision for doubtful debts
123.20
1880.80
1.50
     Losson disposal of fixed assets(net)
1.90
2.70
76.40
     Losson foreign exchange fluctuations
4.80
315.40
     Losson sale of non-trade current investments
1.10
     Other Miscellaneous Expenses
39.70
35.00
114.60
429.10
307.30
Less: Expenses Capitalised
Total Expenditure
22173.20
16969.90
24115.00
47500.70
83891.70
Operating Profit (Excl OI)
2553.60
-908.60
4148.40
4567.00
2907.90
Other Income
1632.50
528.10
240.80
804.20
843.20
     Interest Received
56.10
53.90
88.40
174.60
513.50
     Dividend Received
     Profit on sale of Fixed Assets
0.10
2.60
4.60
     Profits on sale of Investments
8.40
     Provision Written Back
7.30
15.60
     Foreign Exchange Gains
1447.10
394.20
528.50
252.90
     Others
129.30
72.60
134.20
96.50
68.40
Operating Profit
4186.10
-380.50
4389.20
5371.20
3751.10
Interest
4993.10
4422.40
3961.80
3744.40
3542.10
     InterestonDebenture / Bonds
     Interest on Term Loan
4692.60
4089.50
3487.00
3147.10
3087.90
     Intereston Fixed deposits
     Bank Charges etc
76.20
99.40
192.20
306.40
380.40
     Other Interest
224.30
233.50
282.60
290.90
73.80
PBDT
-807.00
-4802.90
427.40
1626.80
209.00
Depreciation
272.30
277.50
349.30
373.60
189.00
Profit Before Taxation & Exceptional Items
-1079.30
-5080.40
78.10
1253.20
20.00
Exceptional Income / Expenses
Profit Before Tax
-1079.30
-5080.40
78.10
1253.20
20.00
Provision for Tax
952.70
-1170.40
-541.90
422.80
13.90
     Current Income Tax
76.10
476.80
238.20
     Deferred Tax
1515.50
-981.10
-24.50
-54.00
-224.40
     Other taxes
-562.80
-189.30
-593.50
0.00
0.10
Profit After Tax
-2032.00
-3910.00
620.00
830.40
6.10
Extra items
0.00
0.00
0.00
0.00
0.00
Minority Interest
Share of Associate
Other Consolidated Items
Consolidated Net Profit
-2032.00
-3910.00
620.00
830.40
6.10
Adjustments to PAT
Profit Balance B/F
22571.10
26415.10
25795.10
25207.50
25204.00
Appropriations
20539.10
22505.10
26415.10
26037.90
25210.10
     General Reserves
     Proposed Equity Dividend
     Corporate dividend tax
     Other Appropriation
-4.00
-66.00
223.00
2.60
Equity Dividend %
Earnings Per Share
-4.37
-8.40
1.57
2.10
0.02
Adjusted EPS
-4.37
-8.40
1.57
2.10
0.02

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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.