KAMDHENU ISPAT LIMITED - Securities and Exchange Board of India
KAMDHENU ISPAT LIMITED - Securities and Exchange Board of India
KAMDHENU ISPAT LIMITED - Securities and Exchange Board of India
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Annexure – VII<br />
Performance Ratios:<br />
Particulars For the year/period ended as on<br />
August March March March March March<br />
31,2005 31, 2005 31, 2004 31, 2003 31, 2002 31, 2001<br />
Earnings per share (Rs.) 3.42* 3.22 4.52 1.01 1.35 1.28<br />
Return On Net Worth (%)<br />
Net Asset Value/Book value<br />
19.85* 22.17 18.47 6.04 7.50 7.48<br />
Per share (Rs.)<br />
*annualised<br />
17.12 14.51 24.44 15.02 17.94 17.12<br />
1. Earnings per share (Rs.) = Pr<strong>of</strong>it available to equity shareholders/No. <strong>of</strong> equity shares<br />
2. Return on Net worth (%) = Pr<strong>of</strong>it after taxation/Net worth X 100<br />
3. Net asset value/Book value per share (Rs.) = Net worth /No. <strong>of</strong> equity shares<br />
Annexure – VIII<br />
Capitalization Statement: (Rs.in Lac)<br />
Pre Issue Post Issue<br />
Particulars<br />
Total Debt:<br />
As at Aug 31,2008<br />
Short Term Debt 305.82 305.82<br />
Long Term Debt<br />
Shareholders Funds:<br />
321.49 321.49<br />
Share Capital 621.10 1901.11<br />
Reserves & surplus 484.96 2404.96<br />
Less: Misc. expenditure 42.76 222.76<br />
Total Shareholders Funds 1063.30 4083.31<br />
Long Term Debt/Shareholders funds 0.30 0.08<br />
Annexure – IX<br />
Statement <strong>of</strong> Tax Shelters (Rs in Lac)<br />
Particulars For the year ended<br />
August March March March March March<br />
31,2005 31, 2005 31, 2004 31, 2003 31, 2002 31, 2001<br />
Pr<strong>of</strong>it before current <strong>and</strong><br />
deferred taxes, as restated (A) 132.60 263.09 180.22 39.84 28.01 26.93<br />
Tax rate, % (E) 33.66 36.59 35.88 36.75 35.70 39.55<br />
Tax impact<br />
Adjustments<br />
Permanent differences<br />
44.63 96.26 64.66 14.64 10 10.65<br />
Deduction u/s 80HHC <strong>of</strong> the Income Tax Act<br />
Deduction u/s 80IB <strong>of</strong> the Income Tax Act<br />
Other adjustments - 7.91 4.86 (1.06) (9.32) (9.92)<br />
Total (B)<br />
Temporary differences<br />
Difference between book depreciation <strong>and</strong><br />
- 7.91 4.86 (1.06) (9.32) (9.92)<br />
tax depreciation<br />
Research & Development expenditure<br />
4.31 (28.03) (39.59) (7.79) (18.69 (17.01)<br />
Total (C) 4.31 (28.03) (39.59) (7.79) (18.69) (17.01)<br />
Net Adjustment (B+C) 4.31 (20.12) (34.73) (8.85) (28.01) (26.93)<br />
Tax saving thereon 1.45 7.36 12.46 3.25 10.00 10.65<br />
Net tax payable as per income tax returns 46.08 88.90 52.20 11.39 0.23 1.32<br />
Notes:<br />
(MAT) (MAT)<br />
1. The figures <strong>of</strong> all the years are as per the Returns <strong>of</strong> Income filed <strong>and</strong> the effect <strong>of</strong> change in method <strong>of</strong><br />
depreciation has also been considered.<br />
77
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