sejal architectural glass limited - Securities and Exchange Board of ...

ANNEXURE – V
Accounting Ratios (Recast)
Particulars 30.9.07 31.03.07 31.03.06 31.03.05 31.03.04 31.03.03
Net Profit after Tax available for
equity shareholders (Rs. in Lacs)
A 248.43 276.33 216.20 250.03 172.69 15.07
No of shares outstanding at the end B
of the year/period
14813500 10335000 300000 300000 300000 300000
Weighted Average Number of
Equity Shares at the end of the
C
year/period
11195645 5272684.93 300000 300000 300000 300000
Basic Earning per share (In Rs.) D = A/C
2.22 5.24 72.07 83.34 57.56 5.02
Weighted Average Number of
Equity Shares at the end of the
Year
E 11195645 8882548 7500000 7500000 7500000 7500000
Basic Earning per share (In Rs.) F = A/E 2.22 3.11 2.88 3.33 2.30 0.20
Net Worth G 2120.86 1343.97 860.56 711.70 484.82 346.45
Return on Net Worth (%) H=A/G 11.71 20.56 25.12 35.13 35.62 4.35
Net Asset Value Per Share (Rs) I=G/B 14.32 13.00 286.85 237.23 161.61 115.48
Notes:
1(a) Weighted Average number of shares as per C is arrived after considering issue of Bonus shares only in the year of issue.
1(b) Weighted Average number of shares as per E is arrived after considering issue of Bonus shares for all the prior years .
2) Bonus Shares to the tune of 45,00,000 shares were issued on 30.09.2006.
3(a) EPS represents earning per share calculated as net profit after tax divided by weighted average number of equity shares,
without considering Bonus issue for all the years
3(b) EPS represents earning per share calculated as net profit after tax divided by weighted average number of equity shares,
after allocating Bonus shares on all the prior years
4) Net Worth referred above excludes Share Application Money.
5) Return on net worth is arrived at by dividing PAT by total shareholder's funds (net worth) at the end of the year.
6) Net Assets value per share , computed as per net equity method, is arrived at as net worth at the end of the year divided by the
number of equity shares outstanding at the end of the year
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