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D. P. Abhushan Limited

ISIN : INE266Y01019
NSE : DPABHUSHAN
Face Value : 10
Industry : Trading

EPS : 27.80
EPS (TTM) : 37.26
Price to Earning (P/E) : 48.92
Book Value : 107.28
Price to Bookvalue (P/B) : 12.68
Dividend Yield : 0 %
Return on Equity (ROE) : 29.47 %
Return on Capital Employed (ROCE) : 27.51 %

D. P. share price (28-Mar-2025)
National Stock Exchange NSE
Open / Close	1358.95 - 1360.1 0.1 %
Low / High	1349.7 - 1371.55 1.6 %
Trade Volume	7,578
52 Week Low / High	0 - 0 NAN %

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Consolidated Standalone

CONSOLIDATED QUARTERLY RESULT FOR D. P. ABHUSHAN LIMITED

Date End	Jun 2021	Sep 2021	Dec 2021	Mar 2022
No of months	3 months	3 months	3 months	3 months	months	months	months	months	months	months
Net Sales	1753.39	4482.66	6681.1	4396.65
Total Income	1753.56	4482.73	6681.42	4399.29
Total Expenditure	1649.56	4289.83	6418.55	4205.52
Other Income	0.17	0.07	0.33	2.65
Operating Profit	104	192.9	262.87	193.77
Interest	34.88	35.49	40.32	41.25
PBDT	69.12	157.41	222.55	152.52
Depreciation	11.89	11.88	11.86	19
Profit Before Tax	57.23	145.53	210.69	133.52
Tax	14.59	37.17	52.83	37.04
Profit After Tax	42.64	108.36	157.86	96.48
Net Profit	42.64	108.36	157.86	96.48
Equity Capital	222.55	222.55	222.55	222.55
Face Value (IN RS)	10	10	10	10
Calculated EPS	1.92	4.87	7.09	4.34
Diluted Eps After Extraordinary Items	1.92	4.87	7.09	4.34
Diluted Eps Before Extraordinary Items	1.92	4.87	7.09	4.34

STANDALONE QUARTERLY RESULT FOR D. P. ABHUSHAN LIMITED

Date End	Jun 2022	Sep 2022	Dec 2022	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024	Sep 2024
No of months	3 months	3 months	3 months	3 months	3 months	3 months	3 months	3 months	3 months	3 months
Net Sales	4333.22	4853.3	6718.2	3846.49	4714.68	5462.5	7654.59	5567.83	5046.93	10047.2
Total Income	4333.9	4854.24	6718.69	3846.67	4715.16	5462.79	7657.2	5568.52	5047.24	10048.1
Total Expenditure	4111.89	4708.02	6404.62	3743.15	4462.47	5243.61	7366.81	5324.88	4664.46	9667.49
Other Income	0.69	0.94	0.49	0.18	0.48	0.29	2.61	0.7	0.32	0.94
Operating Profit	222.01	146.22	314.07	103.52	252.69	219.18	290.39	243.64	382.78	380.65
Interest	37.46	23.26	41.78	27.74	30.69	27.94	52.87	4.67	30.39	29.12
PBDT	184.55	122.96	272.29	75.78	222	191.24	237.52	238.97	352.39	351.53
Depreciation	11.85	11.85	11.77	13.64	13.72	13.83	14.74	13.58	15.88	17.95
Profit Before Tax	172.7	111.11	260.52	62.14	208.28	177.41	222.78	225.39	336.51	333.58
Tax	43.5	27.56	64.95	17.31	52.05	44.14	55.62	63.44	85.73	82.3
Profit After Tax	129.2	83.55	195.57	44.83	156.23	133.27	167.16	161.95	250.78	251.28
Net Profit	129.2	83.55	195.57	44.83	156.23	133.27	167.16	161.95	250.78	251.28
Equity Capital	222.55	222.55	222.55	222.55	222.55	222.55	222.55	222.55	222.55	226.11
Face Value (IN RS)	10	10	10	10	10	10	10	10	10	10
Calculated EPS	5.81	3.75	8.79	2.01	7.02	5.99	7.51	7.28	11.27	11.11
Diluted Eps After Extraordinary Items	5.81	3.75	8.79	2.02	7.02	5.95	7.51	7.28	11.27	11.2
Diluted Eps Before Extraordinary Items	5.81	3.75	8.79	2.02	7.02	5.95	7.51	7.28	11.27	11.2

Consolidated Standalone

CONSOLIDATED ANNUAL RESULT FOR D. P. ABHUSHAN LIMITED

Date End	Mar 2022
No of months	12 months	months	months
Net Sales	17313.8
Total Income	17317
Total Expenditure	16563.5
Other Income	3.2
Operating Profit	753.54
Interest	151.94
PBDT	601.6
Depreciation	54.63
Profit Before Tax	546.97
Tax	141.63
Profit After Tax	405.34
Net Profit	405.34
Equity Capital	222.55
Face Value (IN RS)	10
Calculated EPS	18.21
Diluted Eps After Extraordinary Items	18.21
Diluted Eps Before Extraordinary Items	18.21

STANDALONE ANNUAL RESULT FOR D. P. ABHUSHAN LIMITED

Date End	Mar 2022	Mar 2023	Mar 2024
No of months	12 months	12 months	12 months
Net Sales	17313.8	19751.2	23399.6
Total Income	17317	19753.5	23403.7
Total Expenditure	16565.3	18967.7	22397.8
Other Income	3.2	2.3	4.08
Operating Profit	751.69	785.83	1005.92
Interest	151.94	130.24	116.17
PBDT	599.75	655.59	889.75
Depreciation	53.7	49.11	55.87
Profit Before Tax	546.05	606.48	833.88
Tax	141.68	153.31	215.25
Profit After Tax	404.37	453.17	618.63
Net Profit	404.37	453.17	618.63
Equity Capital	222.55	222.55	222.55
Face Value (IN RS)	10	10	10
Reserves		1588.19	2164.96
Calculated EPS	18.17	20.36	27.8
Diluted Eps After Extraordinary Items	18.17	20.33	27.8
Diluted Eps Before Extraordinary Items	18.17	20.33	27.8

Consolidated Standalone

CONSOLIDATED PROFIT / LOSS FOR D. P. ABHUSHAN LIMITED

YEAR	Mar 2021	Mar 2022
No of Months	12 months	12 months	months	months
Gross Sales	1218.17 Cr	1731.38 Cr	0	0
Sales	1217.02 Cr	1731.38 Cr	0	0
Net Sales	1218.17 Cr	1731.38 Cr	0	0
Increase/Decrease in Stock	-64.24 Cr	-49.42 Cr	0	0
Raw Material Consumed	1196.65 Cr	1660.46 Cr	0	0
Opening Raw Materials	18.06 Cr	43.96 Cr	0	0
Purchases Raw Materials	245.87 Cr	424.16 Cr	0	0
Closing Raw Materials	43.96 Cr	24.5 Cr	0	0
Other Direct Purchases / Brought in cost	976.68 Cr	1216.84 Cr	0	0
Power & Fuel Cost	64.68 Lk	96.83 Lk	0	0
Electricity & Power	64.68 Lk	96.83 Lk	0	0
Employee Cost	12.15 Cr	16.75 Cr	0	0
Salaries, Wages & Bonus	11.51 Cr	15.82 Cr	0	0
Contributions to EPF & Pension Funds	64.09 Lk	92.46 Lk	0	0
Other Manufacturing Expenses	6.86 Cr	11.85 Cr	0	0
Processing Charges	3.92 Cr	7.06 Cr	0	0
Repairs and Maintenance	43.76 Lk	0	0	0
Packing Material Consumed	0	3.39 Cr	0	0
General and Administration Expenses	5.55 Cr	6.64 Cr	0	0
Rent , Rates & Taxes	39.14 Lk	47.85 Lk	0	0
Insurance	14.09 Lk	13.85 Lk	0	0
Printing and stationery	14.8 Lk	22.52 Lk	0	0
Professional and legal fees	69.3 Lk	56.54 Lk	0	0
Traveling and conveyance	40.38 Lk	50.53 Lk	0	0
Selling and Distribution Expenses	8.86 Cr	8.41 Cr	0	0
Advertisement & Sales Promotion	4.85 Cr	4.71 Cr	0	0
Sales Commissions & Incentives	12.91 Lk	5.31 Lk	0	0
Freight and Forwarding	94.59 Lk	54.96 Lk	0	0
Miscellaneous Expenses	40.52 Lk	58.13 Lk	0	0
Loss on disposal of fixed assets(net)	49,000	0	0	0
Loss on foreign exchange fluctuations	4.04 Lk	0	0	0
Loss on sale of non-trade current investments	0	2.77 Lk	0	0
Total Expenditure	1166.89 Cr	1656.24 Cr	0	0
Other Income	11.46 Lk	32 Lk	0	0
Interest Received	7.9 Lk	6.46 Lk	0	0
Profit on sale of Fixed Assets	3.53 Lk	0	0	0
Operating Profit	51.4 Cr	75.46 Cr	0	0
Interest	10.81 Cr	15.3 Cr	0	0
Interest on Term Loan	49.12 Lk	5.99 Cr	0	0
Bank Charges etc	1.57 Cr	2.59 Cr	0	0
PBDT	40.58 Cr	60.16 Cr	0	0
Depreciation	3.95 Cr	5.46 Cr	0	0
Profit Before Taxation & Exceptional Items	36.64 Cr	54.7 Cr	0	0
Profit Before Tax	36.64 Cr	54.7 Cr	0	0
Provision for Tax	9.23 Cr	14.16 Cr	0	0
Current Income Tax	9.2 Cr	13.97 Cr	0	0
Deferred Tax	3.59 Lk	19.71 Lk	0	0
Profit After Tax	27.4 Cr	40.53 Cr	0	0
Other Consolidated Items	0	44.73 Lk	0	0
Consolidated Net Profit	27.4 Cr	40.98 Cr	0	0
Profit Balance B/F	36.78 Cr	64.15 Cr	0	0
Appropriations	64.19 Cr	105.13 Cr	0	0
Other Appropriation	3.88 Lk	0	0	0
Equity Dividend %	0	10
Earnings Per Share	12.31	18.41
Adjusted EPS	12.31	18.41

STANDALONE PROFIT / LOSS FOR D. P. ABHUSHAN LIMITED

YEAR	Mar 2021	Mar 2022	Mar 2023	Mar 2024
No of Months	12 months	12 months	12 months	12 months
Gross Sales	1218.17 Cr	1731.38 Cr	1975.12 Cr	2339.96 Cr
Sales	1217.02 Cr	1731.38 Cr	1975.12 Cr	2339.91 Cr
Processing Charges / Service Income	0	0	0	4.87 Lk
Net Sales	1218.17 Cr	1731.38 Cr	1975.12 Cr	2339.96 Cr
Increase/Decrease in Stock	-64.24 Cr	-49.42 Cr	10.37 Cr	-93.18 Cr
Raw Material Consumed	1196.65 Cr	1660.46 Cr	1830.96 Cr	2270.24 Cr
Opening Raw Materials	18.06 Cr	43.96 Cr	24.5 Cr	30.74 Cr
Purchases Raw Materials	245.87 Cr	424.16 Cr	346.61 Cr	456.83 Cr
Closing Raw Materials	43.96 Cr	24.5 Cr	30.74 Cr	45.54 Cr
Other Direct Purchases / Brought in cost	976.68 Cr	1216.84 Cr	1490.59 Cr	1828.21 Cr
Power & Fuel Cost	64.68 Lk	96.83 Lk	1.27 Cr	1.33 Cr
Electricity & Power	64.68 Lk	96.83 Lk	1.27 Cr	1.33 Cr
Employee Cost	12.15 Cr	16.72 Cr	18.49 Cr	21.12 Cr
Salaries, Wages & Bonus	11.51 Cr	15.8 Cr	17.58 Cr	19.64 Cr
Contributions to EPF & Pension Funds	64.09 Lk	92.46 Lk	90.57 Lk	1.16 Cr
Workmen and Staff Welfare Expenses	0	0	0	1.87 Lk
Other Manufacturing Expenses	6.84 Cr	11.85 Cr	14.08 Cr	12.39 Cr
Processing Charges	3.9 Cr	7.06 Cr	8.14 Cr	7.8 Cr
Repairs and Maintenance	43.76 Lk	0	0	0
Packing Material Consumed	0	3.39 Cr	4.17 Cr	3.73 Cr
General and Administration Expenses	5.55 Cr	6.65 Cr	7.42 Cr	12.51 Cr
Rent , Rates & Taxes	39.14 Lk	51 Lk	55.16 Lk	52.16 Lk
Insurance	14.09 Lk	13.85 Lk	15.88 Lk	13.8 Lk
Printing and stationery	14.8 Lk	22.45 Lk	28.55 Lk	32.66 Lk
Professional and legal fees	69.1 Lk	55.04 Lk	60.23 Lk	2.19 Cr
Traveling and conveyance	40.38 Lk	49.99 Lk	29.3 Lk	58.52 Lk
Selling and Distribution Expenses	8.83 Cr	8.4 Cr	13.19 Cr	13.62 Cr
Advertisement & Sales Promotion	4.82 Cr	4.7 Cr	7.94 Cr	8.3 Cr
Sales Commissions & Incentives	12.91 Lk	5.31 Lk	11.66 Lk	0
Freight and Forwarding	94.09 Lk	54.96 Lk	1.13 Cr	1.96 Cr
Miscellaneous Expenses	40.47 Lk	80.37 Lk	82.33 Lk	1.04 Cr
Loss on disposal of fixed assets(net)	49,000	0	0	1.49 Lk
Loss on foreign exchange fluctuations	4.04 Lk	0	0	0
Loss on sale of non-trade current investments	0	25 Lk	0	0
Total Expenditure	1166.83 Cr	1656.43 Cr	1896.61 Cr	2239.07 Cr
Other Income	11.46 Lk	32 Lk	22.99 Lk	40.75 Lk
Interest Received	7.9 Lk	6.46 Lk	6.34 Lk	16.82 Lk
Profit on sale of Fixed Assets	3.53 Lk	0	0	0
Operating Profit	51.46 Cr	75.27 Cr	78.74 Cr	101.29 Cr
Interest	10.81 Cr	15.3 Cr	13.18 Cr	12.32 Cr
Interest on Term Loan	49.12 Lk	5.99 Cr	6.04 Cr	10.27 Cr
Bank Charges etc	1.57 Cr	2.59 Cr	2.2 Cr	73.93 Lk
PBDT	40.64 Cr	59.97 Cr	65.56 Cr	88.97 Cr
Depreciation	3.95 Cr	5.37 Cr	4.91 Cr	5.59 Cr
Profit Before Taxation & Exceptional Items	36.7 Cr	54.6 Cr	60.65 Cr	83.39 Cr
Profit Before Tax	36.7 Cr	54.6 Cr	60.65 Cr	83.39 Cr
Provision for Tax	9.23 Cr	14.17 Cr	15.33 Cr	21.53 Cr
Current Income Tax	9.2 Cr	13.97 Cr	15.31 Cr	21.33 Cr
Deferred Tax	3.59 Lk	20.27 Lk	2.41 Lk	2.69 Lk
Profit After Tax	27.46 Cr	40.44 Cr	45.32 Cr	61.86 Cr
Other Consolidated Items	0	44.73 Lk	-7.85 Lk	0
Consolidated Net Profit	27.46 Cr	40.88 Cr	45.24 Cr	61.86 Cr
Profit Balance B/F	36.78 Cr	64.25 Cr	105.13 Cr	148.14 Cr
Appropriations	64.25 Cr	105.13 Cr	150.37 Cr	210 Cr
Other Appropriation	0	0	2.23 Cr	4.19 Cr
Equity Dividend %	0	10	10	10
Earnings Per Share	12.34	18.17	20.36	27.8
Adjusted EPS	12.34	18.17	20.36	27.8

Consolidated Standalone

CONSOLIDATED CASH FLOW FOR D. P. ABHUSHAN LIMITED

Year End	Mar 2021	Mar 2022
No of Months	12 months	12 months	months	months
Profit Before Tax	36.64 Cr	54.7 Cr	0	0
Adjustment	12.92 Cr	17.89 Cr	0	0
Changes In working Capital	-69.67 Cr	-42.38 Cr	0	0
Cash Flow after changes in Working Capital	-20.12 Cr	30.21 Cr	0	0
Cash Flow from Operating Activities	-29.42 Cr	16.75 Cr	0	0
Cash Flow from Investing Activities	-9.79 Cr	-5.2 Cr	0	0
Cash Flow from Financing Activitie	48.04 Cr	-17.93 Cr	0	0
Net Cash Inflow / Outflow	8.83 Cr	-6.39 Cr	0	0
Opening Cash & Cash Equivalents	2.27 Cr	11.1 Cr	0	0
Closing Cash & Cash Equivalent	11.1 Cr	4.71 Cr	0	0

STANDALONE CASH FLOW FOR D. P. ABHUSHAN LIMITED

Year End	Mar 2021	Mar 2022	Mar 2023	Mar 2024
No of Months	12 months	12 months	12 months	12 months
Profit Before Tax	36.7 Cr	54.6 Cr	60.65 Cr	83.39 Cr
Adjustment	12.92 Cr	17.99 Cr	14.79 Cr	17.06 Cr
Changes In working Capital	-69.6 Cr	-42.38 Cr	40.38 Lk	-79.98 Cr
Cash Flow after changes in Working Capital	-19.99 Cr	30.21 Cr	75.84 Cr	20.47 Cr
Cash Flow from Operating Activities	-29.29 Cr	16.75 Cr	60.31 Cr	-28.12 Lk
Cash Flow from Investing Activities	-12.11 Cr	-5.18 Cr	-92.04 Lk	-3.87 Cr
Cash Flow from Financing Activitie	50.21 Cr	-17.93 Cr	-59.07 Cr	28.33 Cr
Net Cash Inflow / Outflow	8.8 Cr	-6.36 Cr	31.96 Lk	24.18 Cr
Opening Cash & Cash Equivalents	2.27 Cr	11.07 Cr	4.71 Cr	5.03 Cr
Closing Cash & Cash Equivalent	11.07 Cr	4.71 Cr	5.03 Cr	29.21 Cr

Consolidated Standalone

CONSOLIDATED BALANCE SHEET FOR D. P. ABHUSHAN LIMITED

YEAR	Mar 2021	Mar 2022
Share Capital	22.25 Cr	22.25 Cr	0	0
Equity - Authorised	22.85 Cr	22.85 Cr	0	0
Equity - Issued	22.25 Cr	22.25 Cr	0	0
Equity Paid Up	22.25 Cr	22.25 Cr	0	0
Face Value	10	10
Total Reserves	74.82 Cr	115.81 Cr	0	0
Securities Premium	10.68 Cr	10.68 Cr	0	0
Profit & Loss Account Balance	64.15 Cr	105.13 Cr	0	0
Reserve excluding Revaluation Reserve	74.82 Cr	115.81 Cr	0	0
Shareholder's Funds	97.08 Cr	138.06 Cr	0	0
Secured Loans	10.33 Cr	27.44 Cr	0	0
Term Loans - Banks	9.32 Cr	26.83 Cr	0	0
Deferred Tax Assets / Liabilities	87.46 Lk	1.08 Cr	0	0
Deferred Tax Assets	23.62 Lk	60,000	0	0
Deferred Tax Liability	1.11 Cr	1.08 Cr	0	0
Other Long Term Liabilities	10.66 Cr	8.33 Cr	0	0
Long Term Provisions	93.19 Lk	65.23 Lk	0	0
Total Non-Current Liabilities	22.8 Cr	37.51 Cr	0	0
Trade Payables	77.8 Cr	60.59 Cr	0	0
Sundry Creditors	77.8 Cr	60.59 Cr	0	0
Other Current Liabilities	53.99 Cr	52.07 Cr	0	0
Advances received from customers	46.62 Cr	39.76 Cr	0	0
Short Term Borrowings	143.43 Cr	125.14 Cr	0	0
Secured ST Loans repayable on Demands	74.67 Cr	82.01 Cr	0	0
Working Capital Loans- Sec	74.67 Cr	81.78 Cr	0	0
Commercial Borrowings- Unsec	33.98 Cr	13.97 Cr	0	0
Short Term Provisions	0	24.5 Lk	0	0
Provision for Tax	0	24.5 Lk	0	0
Total Current Liabilities	275.22 Cr	238.04 Cr	0	0
Total Liabilities	395.09 Cr	413.61 Cr	0	0
Gross Block	49.8 Cr	63.08 Cr	0	0
Less: Accumulated Depreciation	7.45 Cr	12.92 Cr	0	0
Net Block	42.35 Cr	50.16 Cr	0	0
Capital Work in Progress	25.02 Lk	0	0	0
Long Term Loans & Advances	78.33 Lk	82.34 Lk	0	0
Total Non-Current Assets	43.38 Cr	50.99 Cr	0	0
Inventories	320.17 Cr	350.4 Cr	0	0
Raw Materials	43.96 Cr	24.5 Cr	0	0
Finished Goods	165.76 Cr	187.92 Cr	0	0
Packing Materials	45 Lk	71.61 Lk	0	0
Sundry Debtors	2.51 Cr	2.66 Cr	0	0
Debtors more than Six months	11.08 Lk	75.12 Lk	0	0
Debtors Others	2.4 Cr	1.91 Cr	0	0
Cash and Bank	11.1 Cr	4.71 Cr	0	0
Cash in hand	5.15 Cr	2.18 Cr	0	0
Balances at Bank	5.95 Cr	2.53 Cr	0	0
Other Current Assets	5.93 Cr	2.96 Cr	0	0
Prepaid Expenses	76.79 Lk	1.49 Cr	0	0
Short Term Loans and Advances	12 Cr	1.88 Cr	0	0
Advances recoverable in cash or in kind	9.02 Cr	1.43 Cr	0	0
Advance income tax and TDS	2.53 Cr	0	0	0
Total Current Assets	351.71 Cr	362.62 Cr	0	0
Net Current Assets (Including Current Investments)	76.5 Cr	124.58 Cr	0	0
Total Assets	395.09 Cr	413.61 Cr	0	0
Contingent Liabilities	12.57 Lk	12.57 Lk	0	0
Total Debt	155.86 Cr	159.52 Cr	0	0
Book Value	0	62.04
Adjusted Book Value	43.62	62.04

STANDALONE BALANCE SHEET FOR D. P. ABHUSHAN LIMITED

YEAR	Mar 2021	Mar 2022	Mar 2023	Mar 2024
Share Capital	22.25 Cr	22.25 Cr	22.25 Cr	22.25 Cr
Equity - Authorised	22.85 Cr	22.85 Cr	22.85 Cr	22.85 Cr
Equity - Issued	22.25 Cr	22.25 Cr	22.25 Cr	22.25 Cr
Equity Paid Up	22.25 Cr	22.25 Cr	22.25 Cr	22.25 Cr
Face Value	10	10	10	10
Total Reserves	74.92 Cr	115.81 Cr	158.82 Cr	216.5 Cr
Securities Premium	10.68 Cr	10.68 Cr	10.68 Cr	10.68 Cr
Profit & Loss Account Balance	64.25 Cr	105.13 Cr	148.14 Cr	205.82 Cr
Reserve excluding Revaluation Reserve	74.92 Cr	115.81 Cr	158.82 Cr	216.5 Cr
Shareholder's Funds	97.18 Cr	138.06 Cr	181.07 Cr	238.75 Cr
Secured Loans	10.33 Cr	27.44 Cr	19.78 Cr	3.47 Cr
Term Loans - Banks	9.32 Cr	26.83 Cr	19.54 Cr	7.36 Cr
Deferred Tax Assets / Liabilities	87.46 Lk	1.08 Cr	1.1 Cr	73.07 Lk
Deferred Tax Assets	23.62 Lk	60,000	6.93 Lk	87.07 Lk
Deferred Tax Liability	1.11 Cr	1.08 Cr	1.16 Cr	1.6 Cr
Other Long Term Liabilities	10.66 Cr	8.33 Cr	8.24 Cr	10.21 Cr
Long Term Provisions	93.19 Lk	65.23 Lk	92.77 Lk	1.13 Cr
Total Non-Current Liabilities	22.8 Cr	37.51 Cr	30.05 Cr	15.53 Cr
Trade Payables	77.8 Cr	60.59 Cr	63.03 Cr	72.19 Cr
Sundry Creditors	77.8 Cr	60.59 Cr	63.03 Cr	72.19 Cr
Other Current Liabilities	53.98 Cr	52.07 Cr	45.85 Cr	56.61 Cr
Advances received from customers	46.62 Cr	39.76 Cr	32.58 Cr	9.4 Cr
Short Term Borrowings	145.6 Cr	125.14 Cr	88.14 Cr	152.46 Cr
Secured ST Loans repayable on Demands	74.68 Cr	82.01 Cr	54.22 Cr	134.27 Cr
Working Capital Loans- Sec	74.68 Cr	81.78 Cr	54.21 Cr	134.27 Cr
Commercial Borrowings- Unsec	36.15 Cr	13.97 Cr	5.22 Cr	0
Short Term Provisions	0	24.5 Lk	1.82 Lk	22.37 Cr
Provision for Tax	0	24.5 Lk	1.82 Lk	21.31 Cr
Total Current Liabilities	277.37 Cr	238.04 Cr	197.04 Cr	303.64 Cr
Total Liabilities	397.35 Cr	413.61 Cr	408.16 Cr	557.92 Cr
Gross Block	49.62 Cr	62.99 Cr	66.4 Cr	66.08 Cr
Less: Accumulated Depreciation	7.45 Cr	12.82 Cr	17.59 Cr	17.57 Cr
Net Block	42.17 Cr	50.16 Cr	48.81 Cr	48.51 Cr
Capital Work in Progress	25.02 Lk	0	0	49.46 Lk
Non Current Investments	2.5 Cr	0	0	0
Long Term Investment	2.5 Cr	0	0	0
Unquoted	2.5 Cr	0	0	0
Long Term Loans & Advances	78.33 Lk	82.34 Lk	87.99 Lk	1.18 Cr
Total Non-Current Assets	45.7 Cr	50.99 Cr	49.69 Cr	50.18 Cr
Unquoted	2.5 Cr	0	0	0
Inventories	320.17 Cr	350.4 Cr	346.2 Cr	454.55 Cr
Raw Materials	43.96 Cr	24.5 Cr	30.74 Cr	45.54 Cr
Finished Goods	165.76 Cr	187.92 Cr	170.43 Cr	228.45 Cr
Packing Materials	45 Lk	71.61 Lk	64.51 Lk	1.01 Cr
Sundry Debtors	2.51 Cr	2.66 Cr	65.59 Lk	57.55 Lk
Debtors more than Six months	11.08 Lk	75.12 Lk	33.31 Lk	13.5 Lk
Debtors Others	2.4 Cr	1.91 Cr	32.28 Lk	44.05 Lk
Cash and Bank	11.08 Cr	4.71 Cr	5.03 Cr	29.21 Cr
Cash in hand	5.14 Cr	2.18 Cr	1.48 Cr	4.84 Cr
Balances at Bank	5.94 Cr	2.53 Cr	3.55 Cr	22.53 Cr
Other Current Assets	5.93 Cr	2.96 Cr	7.48 Lk	32.85 Lk
Prepaid Expenses	76.79 Lk	1.49 Cr	7.48 Lk	22.91 Lk
Short Term Loans and Advances	11.96 Cr	1.88 Cr	6.51 Cr	23.08 Cr
Advances recoverable in cash or in kind	9.02 Cr	1.43 Cr	5.28 Cr	1.12 Cr
Advance income tax and TDS	2.49 Cr	0	0	20.56 Cr
Total Current Assets	351.65 Cr	362.62 Cr	358.47 Cr	507.74 Cr
Net Current Assets (Including Current Investments)	74.28 Cr	124.58 Cr	161.44 Cr	204.1 Cr
Total Assets	397.35 Cr	413.61 Cr	408.16 Cr	557.92 Cr
Contingent Liabilities	12.57 Lk	12.57 Lk	12.57 Lk	15.73 Lk
Total Debt	158.02 Cr	159.52 Cr	115.66 Cr	160.41 Cr
Book Value	0	62.04	81.36	107.28
Adjusted Book Value	43.67	62.04	81.36	107.28

Consolidated Standalone

FINANCIAL RATIOS (CONSOLIDATED) FOR D. P. ABHUSHAN LIMITED

YEAR	Mar 2021	Mar 2022
Operational & Financial Ratios
Earnings Per Share (Rs)	12.31	18.41
CEPS(Rs)	14.09	20.67
DPS(Rs)	0	1
Book NAV/Share(Rs)	43.62	62.04
Tax Rate(%)	25.2	25.89
Margin Ratios
Core EBITDA Margin(%)	4.21	4.34
EBIT Margin(%)	3.9	4.04
Pre Tax Margin(%)	3.01	3.16
PAT Margin (%)	2.25	2.34
Cash Profit Margin (%)	2.57	2.66
Performance Ratios
ROA(%)	8.26	10.02
ROE(%)	32.86	34.48
ROCE(%)	22.6	25.43
Asset Turnover(x)	3.67	4.28
Sales/Fixed Asset(x)	28.46	30.68
Working Capital/Sales(x)	15.92	13.9
Efficiency Ratios
Fixed Capital/Sales(x)	0.04	0.03
Receivable days	0.53	0.55
Inventory Days	82.41	70.68
Payable days	21.96	15.68
Valuation Parameters
PER(x)	9.54	20.31
PCE(x)	8.34	18.09
Price/Book(x)	2.69	6.03
Yield(%)	0	0.27
EV/Net Sales(x)	0.33	0.57
EV/Core EBITDA(x)	7.9	13.08
EV/EBIT(x)	8.56	14.1
EV/CE(x)	1.03	2.39
M Cap / Sales	0.21	0.48
Growth Ratio
Net Sales Growth(%)	50.65	42.13
Core EBITDA Growth(%)	47.81	46.83
EBIT Growth(%)	49.29	47.53
PAT Growth(%)	64.31	47.93
EPS Growth(%)	64.31	49.56
Financial Stability Ratios
Total Debt/Equity(x)	1.61	1.16
Current Ratio(x)	1.28	1.52
Quick Ratio(x)	0.11	0.05
Interest Cover(x)	4.39	4.57
Total Debt/Mcap(x)	0.6	0.19

FINANCIAL RATIOS (STANDALONE) FOR D. P. ABHUSHAN LIMITED

YEAR	Mar 2021	Mar 2022	Mar 2023	Mar 2024
Operational & Financial Ratios
Earnings Per Share (Rs)	12.34	18.17	20.36	27.8
CEPS(Rs)	14.11	20.58	22.57	30.31
DPS(Rs)	0	1	1	1
Book NAV/Share(Rs)	43.67	62.04	81.36	107.28
Tax Rate(%)	25.16	25.95	25.28	25.81
Margin Ratios
Core EBITDA Margin(%)	4.21	4.33	3.98	4.31
EBIT Margin(%)	3.9	4.04	3.74	4.09
Pre Tax Margin(%)	3.01	3.15	3.07	3.56
PAT Margin (%)	2.25	2.34	2.29	2.64
Cash Profit Margin (%)	2.58	2.65	2.54	2.88
Performance Ratios
ROA(%)	8.25	9.97	11.03	12.59
ROE(%)	32.91	34.38	28.4	29.47
ROCE(%)	22.51	25.29	24.85	27.51
Asset Turnover(x)	3.66	4.27	4.81	4.76
Sales/Fixed Asset(x)	28.52	30.75	30.53	35.29
Working Capital/Sales(x)	16.4	13.9	12.23	11.46
Efficiency Ratios
Fixed Capital/Sales(x)	0.04	0.03	0.03	0.03
Receivable days	0.53	0.55	0.31	0.1
Inventory Days	82.41	70.68	64.37	62.45
Payable days	21.96	15.68	12.25	11.33
Valuation Parameters
PER(x)	9.52	20.58	15.22	30.09
PCE(x)	8.33	18.17	13.73	27.59
Price/Book(x)	2.69	6.03	3.81	7.8
Yield(%)	0	0.27	0.32	0.12
EV/Net Sales(x)	0.34	0.57	0.41	0.85
EV/Core EBITDA(x)	7.94	13.11	10.16	19.67
EV/EBIT(x)	8.6	14.12	10.84	20.82
EV/CE(x)	1.03	2.39	1.96	4.99
M Cap / Sales	0.21	0.48	0.35	0.8
Growth Ratio
Net Sales Growth(%)	50.65	42.13	14.08	18.47
Core EBITDA Growth(%)	47.98	46.29	4.61	31.46
EBIT Growth(%)	49.48	47.14	5.62	32.66
PAT Growth(%)	64.67	47.24	12.07	36.51
EPS Growth(%)	64.67	47.24	12.07	36.51
Financial Stability Ratios
Total Debt/Equity(x)	1.63	1.16	0.64	0.67
Current Ratio(x)	1.27	1.52	1.82	1.67
Quick Ratio(x)	0.11	0.05	0.06	0.18
Interest Cover(x)	4.39	4.57	5.6	7.77
Total Debt/Mcap(x)	0.6	0.19	0.17	0.09

SHARE HOLDING PATTERN FOR D. P. ABHUSHAN LIMITED

Date	Jun 2022	Sep 2022	Dec 2022	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024	Sep 2024
Promoters %	74.73	74.73	74.73	75.00	75.00	75.00	75.00	75.00	73.82	73.82
FII %	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.06	0.13
DII %	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Public %	25.27	25.27	25.27	25.00	25.00	25.00	25.00	25.00	26.13	26.05

PEER COMPARISON FOR D. P. ABHUSHAN LIMITED

No.	Name
1	D. P. Abhushan Limited
2	Mittal Life Style Limited
3	Creative Newtech Limited
4	Shrenik Limited
5	Sirca Paints India Limited
6	Mstc Limited
7	Signet Industries Limited
8	Optiemus Infracom Limited
9	Sanco Industries Limited
10	Compuage Infocom Limited
11	BALAXI PHARMACEUTICALS LIMITED
12	Adani Energy Solutions Limited
13	Jullundur Motor Agency (Delhi) Limited
14	Sreeleathers Limited
15	Lypsa Gems & Jewellery Limited
16	Future Consumer Limited
17	Cerebra Integrated Technologies Limited
18	Hexa Tradex Limited
19	MMTC Limited
20	Sicagen India Limited
21	Vinyl Chemicals (India) Limited
22	Manaksia Limited
23	Redington Limited
24	Sakuma Exports Limited
25	India Motor Parts and Accessories Limited
26	Uniphos Enterprises Limited
27	TVS Electronics Limited
28	The State Trading Corporation of India Limited
29	Omax Autos Limited
30	Novartis India Limited
31	Sundram Fasteners Limited
32	Kothari Products Limited
33	Adani Enterprises Limited
34	HCL Infosystems Limited
35	Ausom Enterprise Limited
36	ZUARI INDUSTRIES LIMITED
37	Metroglobal Limited
38	SALORA INTERNATIONAL LTD
39	STANDARD BATTERIES LTD
40	INDTRADECO LTD
41	WINSOME DIAMONDS AND JEWELLERY LTD
42	USHDEV INTERNATIONAL LTD
43	HARIA EXPORTS LTD
44	AMFORGE INDUSTRIES LTD
45	Imec Services Ltd
46	RAMGOPAL POLYTEX LTD
47	GUJARAT COTEX LTD
48	MADHUSUDAN INDUSTRIES LTD
49	MADHUR INDUSTRIES LTD
50	RAMA VISION LTD

CORPORATE ACTIONS FOR D. P.

Exchange Date	Purpose	Book Closure Dates
NSE 22-Sep-2023	DIV - RS 1 PER SH
NSE 22-Sep-2022	DIV - RE 1 PER SH

CORPORATE ANNOUNCEMENTS FOR D. P.

INSIDER TRADING FOR D. P.

Exchange Dates	Activity	Qty & Price (%)	Person / Organisation
BSE 03-Sep-2024 03-Sep-2024	Sell Market	783 @ 0.00 (0.00 %)	RAHUL GADIA HUF
BSE 22-Aug-2024 23-Aug-2024	Sell Market	3,800 @ 0.00 (0.00 %)	DEEPAK GADIA HUF
BSE 22-Aug-2024 23-Aug-2024	Sell Market	3,717 @ 0.00 (0.00 %)	RAHUL GADIA HUF