Profit & Loss

SPENCER'S RETAIL LTD.

NSE : SPENCERSBSE : 542337ISIN CODE : INE020801028Industry : RetailingHouse : RP Sanjiv Goenka
BSE103.81-0.44 (-0.42 %)
PREV CLOSE ( ) 104.25
OPEN PRICE ( ) 104.25
BID PRICE (QTY) 103.76 (1)
OFFER PRICE (QTY) 104.27 (14)
VOLUME 1908
TODAY'S LOW / HIGH ( )102.49 104.50
52 WK LOW / HIGH ( )56.9 139.4
NSE103.85-0.6 (-0.57 %)
PREV CLOSE( ) 104.45
OPEN PRICE ( ) 104.65
BID PRICE (QTY) 103.50 (1348)
OFFER PRICE (QTY) 103.80 (58)
VOLUME 6752
TODAY'S LOW / HIGH( ) 103.45 104.70
52 WK LOW / HIGH ( )56.5 139.3
Select year
( in Million)
Particulars
Mar 2023
Mar 2022
Mar 2021
Mar 2020
Mar 2019
INCOME :
  
  
  
  
  
Operating Income
26762.75
24791.29
26433.39
28837.92
23977.23
     Sales
25644.54
23714.44
25520.17
27531.82
22895.63
     Job Work/ Contract Receipts
     Processing Charges / Service Income
     Revenue from property development
     Other Operational Income
1118.21
1076.86
913.23
1306.10
1081.60
Less: Excise Duty
2236.94
1794.43
2152.69
2389.76
2105.43
Operating Income (Net)
24525.82
22996.86
24280.70
26448.16
21871.80
EXPENDITURE :
Increase/Decrease in Stock
-49.40
71.78
-188.66
215.83
-270.58
Raw Material Consumed
19645.99
18158.43
19511.32
20573.15
17497.16
     Opening Raw Materials
4.81
6.08
8.66
7.80
7.93
     Purchases Raw Materials
73.01
66.38
68.67
62.94
68.58
     Closing Raw Materials
5.75
4.81
6.08
8.66
7.80
     Other Direct Purchases / Brought in cost
19573.93
18090.79
19440.06
20511.08
17428.46
     Other raw material cost
0.00
0.00
0.00
0.00
0.00
Power & Fuel Cost
583.45
502.81
486.97
574.53
433.37
     Electricity & Power
583.45
502.81
486.97
574.53
433.37
     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
1986.00
1888.25
1931.50
1913.41
1475.77
     Salaries, Wages & Bonus
1780.45
1687.25
1717.35
1723.32
1331.58
     Contributions to EPF & Pension Funds
124.08
111.33
106.44
114.85
78.87
     Workmen and Staff Welfare Expenses
66.63
76.38
93.75
63.13
58.79
     Other Employees Cost
14.83
13.29
13.96
12.11
6.52
Operating Expenses
515.58
456.82
465.85
465.43
369.27
     Sub-contracted / Out sourced services
     Processing Charges
     Repairs and Maintenance
433.21
382.18
402.98
393.26
312.21
     Packing Material Consumed
82.37
74.64
62.87
72.16
57.06
     Other Mfg Exp
0.00
0.00
0.00
0.00
0.00
General and Administration Expenses
1109.40
1030.04
1012.79
1308.90
1802.00
     Rent , Rates & Taxes
381.78
319.40
298.45
405.56
1167.23
     Insurance
18.26
23.27
22.68
15.96
7.02
     Printing and stationery
36.12
32.34
30.87
31.50
30.13
     Professional and legal fees
86.89
59.40
60.30
125.14
46.74
     Traveling and conveyance
59.18
75.35
55.62
61.89
42.87
     Other Administration
527.19
520.30
544.87
668.85
508.01
Selling and Distribution Expenses
503.13
473.80
482.91
574.54
325.53
     Advertisement & Sales Promotion
430.54
380.73
370.41
496.13
304.07
     Sales Commissions & Incentives
     Freight and Forwarding
72.59
93.06
112.50
78.40
21.46
     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
441.57
260.36
498.54
249.17
150.19
     Bad debts /advances written off
251.68
83.37
59.98
     Provision for doubtful debts
4.67
1.48
251.75
104.43
9.42
     Losson disposal of fixed assets(net)
8.71
7.16
     Losson foreign exchange fluctuations
     Losson sale of non-trade current investments
     Other Miscellaneous Expenses
176.50
168.34
186.81
144.74
140.77
Less: Expenses Capitalised
Total Expenditure
24735.72
22842.29
24201.21
25874.95
21782.71
Operating Profit (Excl OI)
-209.90
154.57
79.49
573.21
89.10
Other Income
571.45
853.14
533.99
318.11
281.49
     Interest Received
57.65
52.62
60.49
72.02
182.88
     Dividend Received
     Profit on sale of Fixed Assets
6.05
2.73
     Profits on sale of Investments
7.64
17.50
196.24
129.16
34.80
     Provision Written Back
245.65
84.54
     Foreign Exchange Gains
     Others
260.50
698.49
277.25
110.88
61.09
Operating Profit
361.55
1007.71
613.48
891.32
370.59
Interest
1152.15
969.66
913.42
819.54
74.51
     InterestonDebenture / Bonds
     Interest on Term Loan
394.81
286.21
190.21
166.14
     Intereston Fixed deposits
     Bank Charges etc
80.84
60.37
80.85
62.16
69.99
     Other Interest
676.50
623.09
642.37
591.24
4.51
PBDT
-790.60
38.05
-299.94
71.78
296.09
Depreciation
1317.28
1257.50
1342.10
1381.49
254.29
Profit Before Taxation & Exceptional Items
-2107.88
-1219.45
-1642.04
-1309.71
41.80
Exceptional Income / Expenses
Profit Before Tax
-2107.88
-1219.45
-1642.04
-1309.71
41.80
Provision for Tax
-3.91
-4.84
-3.53
-1.87
17.85
     Current Income Tax
17.85
     Deferred Tax
-3.91
-4.84
-3.53
-1.87
     Other taxes
0.00
0.00
0.00
0.00
0.00
Profit After Tax
-2103.97
-1214.60
-1638.52
-1307.84
23.94
Extra items
0.00
0.00
0.00
0.00
0.00
Minority Interest
Share of Associate
Other Consolidated Items
Consolidated Net Profit
-2103.97
-1214.60
-1638.52
-1307.84
23.94
Adjustments to PAT
Profit Balance B/F
-6158.46
-4912.22
-3271.60
-529.81
-539.84
Appropriations
-8262.43
-6126.82
-4910.12
-1837.64
-515.89
     General Reserves
     Proposed Equity Dividend
     Corporate dividend tax
     Other Appropriation
19.97
31.64
2.10
1433.96
13.91
Equity Dividend %
Earnings Per Share
-23.34
-13.48
-18.18
-16.44
0.30
Adjusted EPS
-23.34
-13.48
-18.18
-16.26
0.30

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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.