Shopper's Stop Limited - Securities and Exchange Board of India

(Rupees in Millions except per share data)
SUMMARY OF ACCOUNTING RATIOS
For the year ended 31 March,
Particulars 2004 2003 2002 2001 2000
Adjusted net Profit/(Loss) (A) 121 90 7 (215) (95)
Weighted average number of shares
outstanding -during the period/ year (B) 27 26 26 26 21
Number of Equity Shares outstanding at
the end of the period/year (C) 27 26 26 26 26
Net Worth (D) 775 646 554 546 761
Accounting Ratios:
Earning/ (loss) Per shares
- Basic (A/B) 4.48 3.46 0.27 (8.27) (4.52)
- Diluted 4.45 3.41 0.27 (8.27) (4.52)
Net Asset value per share (D)/’(C) 28.70 24.85 21.31 21.00 29.27
Return on Net Worth (%) (A)/(D) 15.61% 13.93% 1.26% -39.38% -12.48%
Notes:
1 The above ratios have been computed on the basis of the restated unconsolidated
Summary Statements of SSL
Summary of consolidated Financial Data under Indian GAAP.
The following summary of consolidated financial data has been extracted from our audited
unconsolidated financial statements prepared in accordance with Indian GAAP, the Companies Act, and
restated as described in the Auditors Report of Deloitte, Haskins and Sells dated-August 2, 2004 which is
included in the section entitled “Consolidated Financial Statements under Indian GAAP (including
subsidiaries) in the draft Red Herring Prospectus on page No-157. You should read this summary
consolidated data in conjunction with our audited unconsolidated financial statements for the years ended
March 312000 to March 31, 2004 including significant accounting policies and notes thereto and the
reports thereon and the section entitled “Management‘s Discussion and Analysis of Financial Condition
and Results of Operations (As per Consolidated Financial statements under Indian GAAP)” included in
this draft Red Herring Prospectus. Summary of consolidated Financial Data under Indian GAAP.(Auditor
report)
Summary of Profits & Losses as restated for the years ended March 31, Consolidated
Particulars
Total Income
2004
(Rs. In Millions)
2003
Gross Retail Sales 4,163 3,126
Less ; Cost of consignment
merchandise
4
708 291
Other Retail Operating Income 70 56
Other income 21 27
Increase in inventories 120 111
TOTAL 3666 3029
Less
Total Expenditure 3548 2961
Net Profit -(Loss) before Tax 118 68
Taxation- Current 10 -
Net profit/-(Loss)after Tax 108 68
Minority Interest (in Crossword) (6) (11)