Profit & Loss

S CHAND AND COMPANY LTD.

NSE : SCHANDBSE : 540497ISIN CODE : INE807K01035Industry : Printing And PublishingHouse : S Chand
BSE238.750.05 (+0.02 %)
PREV CLOSE ( ) 238.70
OPEN PRICE ( ) 241.00
BID PRICE (QTY) 0.00 (0)
OFFER PRICE (QTY) 0.00 (0)
VOLUME 15229
TODAY'S LOW / HIGH ( )236.50 246.20
52 WK LOW / HIGH ( )185.85 335
NSE238.550.75 (+0.32 %)
PREV CLOSE( ) 237.80
OPEN PRICE ( ) 241.35
BID PRICE (QTY) 0.00 (0)
OFFER PRICE (QTY) 238.55 (493)
VOLUME 180044
TODAY'S LOW / HIGH( ) 236.05 246.40
52 WK LOW / HIGH ( )185.05 335
Select year
( in Million)
Particulars
Mar 2023
Mar 2022
Mar 2021
Mar 2020
Mar 2019
INCOME :
  
  
  
  
  
Gross Sales
7883.07
5898.95
5151.52
5423.81
6314.55
     Sales
7727.49
5735.50
5000.55
5212.93
6094.91
     Job Work/ Contract Receipts
     Processing Charges / Service Income
89.75
117.60
117.69
172.48
173.85
     Revenue from property development
     Other Operational Income
65.83
45.85
33.28
38.40
45.79
Less: Excise Duty
Net Sales
6103.24
4809.30
4252.23
4293.71
5220.24
EXPENDITURE :
Increase/Decrease in Stock
-137.64
239.92
485.64
49.42
-440.02
Raw Material Consumed
2344.81
1488.64
1085.47
1548.84
2247.21
     Opening Raw Materials
297.26
158.43
321.04
248.05
138.21
     Purchases Raw Materials
2480.26
1481.13
837.29
1533.30
2203.40
     Closing Raw Materials
445.99
297.26
158.43
321.04
248.05
     Other Direct Purchases / Brought in cost
13.28
146.34
85.57
88.53
153.65
     Other raw material cost
0.00
0.00
0.00
0.00
0.00
Power & Fuel Cost
51.95
43.86
33.76
67.57
81.07
     Electricity & Power
51.95
43.86
33.76
67.57
81.07
     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
1364.44
1172.76
992.66
1259.65
1511.44
     Salaries, Wages & Bonus
1232.19
1048.28
887.82
1131.01
1343.95
     Contributions to EPF & Pension Funds
93.95
88.24
79.44
95.48
80.03
     Workmen and Staff Welfare Expenses
35.60
25.70
22.95
32.49
55.18
     Other Employees Cost
2.70
10.54
2.45
0.67
32.28
Other Manufacturing Expenses
451.34
393.26
332.30
395.93
477.11
     Sub-contracted / Out sourced services
44.47
69.39
     Processing Charges
5.23
11.40
14.91
     Repairs and Maintenance
55.57
47.92
43.19
52.80
99.57
     Packing Material Consumed
31.68
31.41
27.61
     Other Mfg Exp
364.09
308.70
250.10
283.75
308.15
General and Administration Expenses
371.40
301.14
240.02
447.84
766.97
     Rent , Rates & Taxes
28.21
19.05
30.58
78.37
247.53
     Insurance
28.25
25.41
23.51
22.32
20.16
     Printing and stationery
9.10
     Professional and legal fees
78.23
64.82
57.02
68.07
53.22
     Traveling and conveyance
180.40
126.52
70.39
173.14
243.11
     Other Administration
56.31
65.34
58.52
105.94
193.85
Selling and Distribution Expenses
427.48
298.30
262.16
493.05
629.85
     Advertisement & Sales Promotion
272.09
164.53
136.48
332.38
431.64
     Sales Commissions & Incentives
     Freight and Forwarding
155.39
133.77
125.68
160.67
198.21
     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
266.76
257.70
273.26
251.30
258.11
     Bad debts /advances written off
42.89
68.84
48.66
53.49
27.31
     Provision for doubtful debts
29.70
47.36
116.44
113.28
     Losson disposal of fixed assets(net)
7.56
12.52
1.99
3.30
     Losson foreign exchange fluctuations
2.79
     Losson sale of non-trade current investments
1.78
2.62
     Other Miscellaneous Expenses
186.61
126.19
104.39
81.91
227.50
Less: Expenses Capitalised
Total Expenditure
5140.54
4195.58
3705.27
4513.60
5531.74
Operating Profit (Excl OI)
962.70
613.72
546.96
-219.89
-311.50
Other Income
329.11
143.47
201.25
94.38
116.19
     Interest Received
8.28
26.36
25.36
10.11
23.31
     Dividend Received
     Profit on sale of Fixed Assets
     Profits on sale of Investments
81.97
8.72
8.23
15.56
18.88
     Provision Written Back
71.64
60.06
141.95
40.59
19.14
     Foreign Exchange Gains
0.34
0.85
1.48
3.75
     Others
166.88
48.33
24.86
26.64
51.11
Operating Profit
1291.81
757.19
748.21
-125.51
-195.31
Interest
206.71
273.59
323.14
347.93
272.07
     InterestonDebenture / Bonds
     Interest on Term Loan
136.10
203.62
245.12
250.31
255.88
     Intereston Fixed deposits
     Bank Charges etc
19.45
10.67
10.64
10.59
16.19
     Other Interest
51.16
59.30
67.38
87.03
0.00
PBDT
1085.10
483.60
425.07
-473.44
-467.38
Depreciation
463.60
420.62
416.21
407.69
237.32
Profit Before Taxation & Exceptional Items
621.50
62.98
8.86
-881.13
-704.70
Exceptional Income / Expenses
156.28
-12.08
-2.43
-101.67
-233.39
Profit Before Tax
776.67
45.64
-0.22
-982.80
-938.09
Provision for Tax
200.75
-34.76
64.71
127.85
-283.32
     Current Income Tax
293.73
131.38
122.51
43.92
99.31
     Deferred Tax
-61.06
-173.23
-57.80
53.60
-383.02
     Other taxes
-31.92
7.09
0.00
30.33
0.39
Profit After Tax
575.92
80.40
-64.93
-1110.65
-654.77
Extra items
0.00
0.00
0.00
0.00
0.00
Minority Interest
84.44
31.45
7.27
0.60
13.03
Share of Associate
-4.03
-14.43
Other Consolidated Items
Consolidated Net Profit
660.36
111.85
-57.66
-1114.08
-656.17
Adjustments to PAT
Profit Balance B/F
1572.16
1454.84
1518.85
2611.13
3333.75
Appropriations
2232.52
1566.69
1461.19
1497.05
2677.58
     General Reserves
     Proposed Equity Dividend
     Corporate dividend tax
     Other Appropriation
29.46
-5.47
6.35
0.13
38.68
Equity Dividend %
60.00
Earnings Per Share
18.78
3.19
-1.65
-31.85
-18.76
Adjusted EPS
18.78
3.19
-1.65
-31.85
-18.76

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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.