Profit & Loss

SMS PHARMACEUTICALS LTD.

NSE : SMSPHARMABSE : 532815ISIN CODE : INE812G01025Industry : Pharmaceuticals & DrugsHouse : Private
BSE208.70-2.65 (-1.25 %)
PREV CLOSE ( ) 211.35
OPEN PRICE ( ) 211.45
BID PRICE (QTY) 0.00 (0)
OFFER PRICE (QTY) 0.00 (0)
VOLUME 32791
TODAY'S LOW / HIGH ( )207.30 215.75
52 WK LOW / HIGH ( )75.1 219.3
NSE209.15-2.2 (-1.04 %)
PREV CLOSE( ) 211.35
OPEN PRICE ( ) 211.95
BID PRICE (QTY) 0.00 (0)
OFFER PRICE (QTY) 209.15 (71)
VOLUME 224816
TODAY'S LOW / HIGH( ) 207.60 218.80
52 WK LOW / HIGH ( )79.4 219.4
Select year
( in Million)
Particulars
Mar 2023
Mar 2022
Mar 2021
Mar 2020
Mar 2019
INCOME :
  
  
  
  
  
Gross Sales
5526.86
5539.30
6074.33
4509.31
5022.84
     Sales
5313.93
5412.43
5819.00
4330.75
4481.36
     Job Work/ Contract Receipts
     Processing Charges / Service Income
189.88
78.29
231.73
132.54
510.61
     Revenue from property development
     Other Operational Income
23.05
48.59
23.60
46.02
30.87
Less: Excise Duty
306.34
340.56
442.56
389.85
373.73
Net Sales
5220.51
5198.74
5631.78
4119.47
4649.11
EXPENDITURE :
Increase/Decrease in Stock
360.84
-1125.05
267.33
-131.41
-144.83
Raw Material Consumed
2997.33
3879.53
3132.66
2595.02
3071.91
     Opening Raw Materials
699.82
696.68
340.09
545.58
402.62
     Purchases Raw Materials
3084.09
3882.67
3489.25
2389.53
3214.86
     Closing Raw Materials
786.58
699.82
696.68
340.09
545.58
     Other Direct Purchases / Brought in cost
     Other raw material cost
0.00
0.00
0.00
0.00
0.00
Power & Fuel Cost
367.29
325.78
233.14
189.88
217.52
     Electricity & Power
365.68
324.37
231.79
188.51
216.27
     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
1.61
1.41
1.34
1.37
1.24
Employee Cost
550.44
510.22
411.72
393.52
355.87
     Salaries, Wages & Bonus
485.92
446.21
363.41
348.04
313.02
     Contributions to EPF & Pension Funds
35.59
31.38
25.62
24.74
24.02
     Workmen and Staff Welfare Expenses
28.93
32.64
22.69
20.74
18.82
     Other Employees Cost
0.00
0.00
0.00
0.00
0.00
Other Manufacturing Expenses
220.33
258.01
162.81
148.88
132.90
     Sub-contracted / Out sourced services
     Processing Charges
5.76
     Repairs and Maintenance
133.48
144.97
93.38
79.74
58.14
     Packing Material Consumed
     Other Mfg Exp
81.09
113.04
69.43
69.14
74.76
General and Administration Expenses
127.75
153.20
149.35
80.51
86.86
     Rent , Rates & Taxes
6.58
8.31
6.69
4.68
14.09
     Insurance
26.43
24.87
18.12
9.49
7.62
     Printing and stationery
7.80
7.16
5.66
5.70
5.20
     Professional and legal fees
21.92
22.21
17.98
9.31
8.62
     Traveling and conveyance
10.03
1.66
0.63
4.34
3.83
     Other Administration
54.98
89.00
100.27
47.00
47.50
Selling and Distribution Expenses
38.23
34.21
50.90
36.99
22.50
     Advertisement & Sales Promotion
8.59
4.00
2.18
15.62
6.34
     Sales Commissions & Incentives
9.79
11.83
23.44
9.51
9.72
     Freight and Forwarding
19.85
18.39
25.29
11.87
6.44
     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
12.66
16.66
12.51
5.83
4.94
     Bad debts /advances written off
     Provision for doubtful debts
0.78
1.03
     Losson disposal of fixed assets(net)
0.72
0.04
0.08
0.51
0.01
     Losson foreign exchange fluctuations
     Losson sale of non-trade current investments
     Other Miscellaneous Expenses
11.94
16.62
11.65
5.32
3.89
Less: Expenses Capitalised
Total Expenditure
4674.87
4052.57
4420.40
3319.23
3747.66
Operating Profit (Excl OI)
545.65
1146.18
1211.37
800.24
901.45
Other Income
48.86
51.98
34.53
51.13
34.03
     Interest Received
7.75
5.60
3.14
3.52
3.90
     Dividend Received
     Profit on sale of Fixed Assets
     Profits on sale of Investments
     Provision Written Back
     Foreign Exchange Gains
38.77
25.80
5.71
17.96
9.32
     Others
2.34
20.59
25.68
29.66
20.81
Operating Profit
594.51
1198.16
1245.90
851.37
935.48
Interest
219.76
191.64
111.89
123.15
119.21
     InterestonDebenture / Bonds
     Interest on Term Loan
207.05
172.89
97.09
105.02
113.27
     Intereston Fixed deposits
     Bank Charges etc
9.82
10.07
9.35
11.22
5.02
     Other Interest
2.90
8.68
5.44
6.91
0.93
PBDT
374.75
1006.52
1134.01
728.22
816.27
Depreciation
321.25
321.53
222.82
220.66
192.73
Profit Before Taxation & Exceptional Items
53.49
684.99
911.20
507.56
623.54
Exceptional Income / Expenses
Profit Before Tax
53.49
684.99
911.20
507.56
623.54
Provision for Tax
14.65
6.18
301.55
180.67
209.01
     Current Income Tax
0.55
150.00
160.00
90.00
135.00
     Deferred Tax
14.69
-143.02
141.09
91.26
75.67
     Other taxes
-0.59
-0.80
0.46
-0.59
-1.66
Profit After Tax
38.84
678.81
609.65
326.89
414.54
Extra items
0.00
0.00
0.00
0.00
0.00
Minority Interest
Share of Associate
-109.43
-56.61
15.62
-11.15
-14.05
Other Consolidated Items
Consolidated Net Profit
-70.59
622.20
625.27
315.74
400.49
Adjustments to PAT
Profit Balance B/F
2974.12
2476.52
1953.59
1790.41
1516.12
Appropriations
2903.53
3098.72
2578.86
2106.15
1916.61
     General Reserves
100.00
100.00
100.00
100.00
     Proposed Equity Dividend
     Corporate dividend tax
4.35
     Other Appropriation
27.04
24.59
2.35
27.04
26.20
Equity Dividend %
30.00
30.00
30.00
25.00
25.00
Earnings Per Share
-0.83
7.35
7.39
3.73
4.73
Adjusted EPS
-0.83
7.35
7.39
3.73
4.73

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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.