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Precot Limited

ISIN : INE283A01014
NSE : PRECOT
BSE : 521184
Face Value : 10
Industry : Textile - Spinning

EPS : 13.99
EPS (TTM) : 24.40
Price to Earning (P/E) : 31.50
Book Value : 338.09
Price to Bookvalue (P/B) : 1.30
Dividend Yield : 0 %
Return on Equity (ROE) : -6.12 %
Return on Capital Employed (ROCE) : 0.44 %

Precot Limited share price (28-Mar-2025)
National Stock Exchange NSE
Open / Close	449.7 - 440.7 -2 %
Low / High	437.55 - 456.85 4.4 %
Trade Volume	1,972
52 Week Low / High	0 - 0 NAN %
Bombay Stock Exchange BSE
Open / Close	0 - 0 NAN %
Low / High	0 - 0 NAN %
Trade Volume	0
52 Week Low / High	0 - 0 NAN %

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Consolidated Standalone

CONSOLIDATED QUARTERLY RESULT FOR PRECOT LIMITED

Date End	Mar 2022	Jun 2022	Sep 2022	Dec 2022	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 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	2850.6	2534.7	2353.57	2270	2380.04	2242.22	2663.05	2277.15	2595.16	2349.09
Total Income	2868.9	2549.3	2359.76	2284.58	2417.04	2267.03	2676.38	2297.03	2640.52	2371.84
Total Expenditure	2420.3	2181.2	2219.96	2479.24	2380.11	2169.84	2499.97	2099.9	2380.36	2097.11
Other Income	18.3	14.6	6.2	14.59	37	24.82	13.34	19.88	45.37	22.75
Operating Profit	448.6	368.1	139.8	-194.66	36.93	97.19	176.41	197.13	260.16	274.73
Interest	80.6	101	94.73	86.84	78.81	97.45	118.51	80.92	96.67	100.81
Exceptional Items							-18.36		80.68
PBDT	368	267.1	45.07	-281.5	-41.88	-0.26	39.54	116.21	244.17	173.92
Depreciation	79.7	80.6	83.9	85.48	84.03	73.92	50.31	51.21	51.3	50.4
Profit Before Tax	288.3	186.5	-38.83	-366.98	-125.91	-74.18	-10.77	65	192.87	123.52
Tax	46	47	-7.55	-87.59	-36.87	-43.25		-23.1	71.47	29.46
Profit After Tax	242.3	139.5	-31.28	-279.39	-89.04	-30.93	-10.77	88.1	121.4	94.06
Net Profit	242.3	139.5	-31.28	-279.39	-89.04	-30.93	-10.77	88.1	121.4	94.06
Equity Capital	120	120	120	120	120	120	120	120	120	120
Face Value (IN RS)	10	10	10	10	10	10	10	10	10	10
Calculated EPS	20.19	11.63	-2.61	-23.28	-7.42	-2.58	-0.9	7.34	10.12	7.84
Diluted Eps After Extraordinary Items	20.19	11.62	-2.61	-23.28	-7.42	-2.58	-0.9	7.34	10.12	7.84
Diluted Eps Before Extraordinary Items	20.19	11.62	-2.61	-23.28	-7.42	-2.58	-0.9	7.34	10.12	7.84

STANDALONE QUARTERLY RESULT FOR PRECOT LIMITED

Date End	Mar 2022	Jun 2022	Sep 2022	Dec 2022	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 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	2850.6	2534.7	2353.57	2269.99	2380.04	2242.22	2663.05	2277.15	2595.16	2349.09
Total Income	2868.9	2549.3	2359.76	2284.58	2417.04	2267.03	2676.38	2297.03	2640.52	2371.84
Total Expenditure	2420.3	2181.2	2219.96	2479.24	2380.11	2169.84	2499.97	2099.9	2380.36	2097.11
Other Income	18.3	14.6	6.2	14.59	37	24.82	13.34	19.88	45.37	22.75
Operating Profit	448.6	368.1	139.8	-194.66	36.93	97.19	176.41	197.13	260.16	274.73
Interest	80.6	101	94.73	86.84	78.81	97.45	118.51	80.92	96.67	100.81
Exceptional Items							-18.36		80.68
PBDT	368	267.1	45.07	-281.5	-41.88	-0.26	39.54	116.21	244.17	173.92
Depreciation	79.7	80.6	83.9	85.48	84.03	73.92	50.31	51.21	51.3	50.4
Profit Before Tax	288.3	186.5	-38.83	-366.98	-125.91	-74.18	-10.77	65	192.87	123.52
Tax	46	47	-7.55	-87.59	-36.87	-43.25		-23.1	71.47	29.46
Profit After Tax	242.3	139.5	-31.28	-279.39	-89.04	-30.93	-10.77	88.1	121.4	94.06
Net Profit	242.3	139.5	-31.28	-279.39	-89.04	-30.93	-10.77	88.1	121.4	94.06
Equity Capital	120	120	120	120	120	120	120	120	120	120
Face Value (IN RS)	10	10	10	10	10	10	10	10	10	10
Calculated EPS	20.19	11.63	-2.61	-23.28	-7.42	-2.58	-0.9	7.34	10.12	7.84
Diluted Eps After Extraordinary Items	20.19	11.62	-2.61	-23.28	-7.42	-2.58	-0.9	7.34	10.12	7.84
Diluted Eps Before Extraordinary Items	20.19	11.62	-2.61	-23.28	-7.42	-2.58	-0.9	7.34	10.12	7.84

Consolidated Standalone

CONSOLIDATED ANNUAL RESULT FOR PRECOT LIMITED

Date End	Mar 2022	Mar 2023	Mar 2024
No of months	12 months	12 months	12 months
Net Sales	9932.8	9538.23	9777.56
Total Income	9997.7	9610.61	9880.97
Total Expenditure	8045.2	9260.51	9150.06
Other Income	64.9	72.38	103.41
Operating Profit	1952.5	350.1	730.91
Interest	289.8	361.36	393.55
Exceptional Items			62.32
PBDT	1662.7	-11.26	399.68
Depreciation	325.2	333.97	226.74
Profit Before Tax	1337.5	-345.23	172.94
Tax	283.3	-85	5.12
Profit After Tax	1054.2	-260.23	167.82
Net Profit	1054.2	-260.23	167.82
Equity Capital	120	120	120
Face Value (IN RS)	10	10	10
Reserves	4321.2	3937.13	4062.13
Calculated EPS	87.85	-21.69	13.99
Diluted Eps After Extraordinary Items	87.85	-21.69	13.99
Diluted Eps Before Extraordinary Items	87.85	-21.69	13.99

STANDALONE ANNUAL RESULT FOR PRECOT LIMITED

Date End	Mar 2022	Mar 2023	Mar 2024
No of months	12 months	12 months	12 months
Net Sales	9932.8	9538.23	9777.56
Total Income	9997.7	9610.61	9880.97
Total Expenditure	8045.2	9260.51	9150.06
Other Income	64.9	72.38	103.41
Operating Profit	1952.5	350.1	730.91
Interest	289.8	361.36	393.55
Exceptional Items			62.32
PBDT	1662.7	-11.26	399.68
Depreciation	325.2	333.97	226.74
Profit Before Tax	1337.5	-345.23	172.94
Tax	283.3	-85	5.12
Profit After Tax	1054.2	-260.23	167.82
Net Profit	1054.2	-260.23	167.82
Equity Capital	120	120	120
Face Value (IN RS)	10	10	10
Reserves	4087.2	3703.13	3828.13
Calculated EPS	87.85	-21.69	13.99
Diluted Eps After Extraordinary Items	87.85	-21.69	13.99
Diluted Eps Before Extraordinary Items	87.85	-21.69	13.99

Consolidated Standalone

CONSOLIDATED PROFIT / LOSS FOR PRECOT LIMITED

YEAR	Mar 2021	Mar 2022	Mar 2023
No of Months	12 months	12 months	12 months
Gross Sales	665.14 Cr	993.28 Cr	953.82 Cr
Sales	642.37 Cr	954.66 Cr	918.69 Cr
Net Sales	665.14 Cr	993.28 Cr	953.82 Cr
Increase/Decrease in Stock	17.26 Cr	-43.58 Cr	-24.72 Cr
Raw Material Consumed	341.29 Cr	532.17 Cr	648.01 Cr
Opening Raw Materials	50.29 Cr	81.68 Cr	135.1 Cr
Purchases Raw Materials	371.91 Cr	585.59 Cr	622.53 Cr
Closing Raw Materials	81.68 Cr	135.1 Cr	109.65 Cr
Other Direct Purchases / Brought in cost	76.83 Lk	0	2.9 Lk
Power & Fuel Cost	57.12 Cr	73.79 Cr	71.34 Cr
Electricity & Power	57.12 Cr	73.79 Cr	71.34 Cr
Employee Cost	73.58 Cr	93.6 Cr	84.63 Cr
Salaries, Wages & Bonus	65.06 Cr	81.48 Cr	73 Cr
Contributions to EPF & Pension Funds	4.7 Cr	5.06 Cr	6.25 Cr
Workmen and Staff Welfare Expenses	3.82 Cr	7.06 Cr	5.38 Cr
Other Manufacturing Expenses	50.35 Cr	80.18 Cr	92 Cr
Processing Charges	67.79 Lk	11.56 Cr	15.84 Cr
Repairs and Maintenance	22.82 Cr	32.99 Cr	32.84 Cr
General and Administration Expenses	2.97 Cr	4.8 Cr	10.91 Cr
Rent , Rates & Taxes	81.14 Lk	79.33 Lk	1.58 Cr
Professional and legal fees	1.19 Cr	2.81 Cr	6.51 Cr
Traveling and conveyance	26.57 Lk	41.48 Lk	1.96 Cr
Selling and Distribution Expenses	23.02 Cr	57.39 Cr	31.92 Cr
Miscellaneous Expenses	5.68 Cr	4.84 Cr	10.11 Cr
Provision for doubtful debts	2.4 Cr	56.44 Lk	1.63 Cr
Loss on foreign exchange fluctuations	0	0	3.63 Cr
Total Expenditure	571.27 Cr	803.19 Cr	924.2 Cr
Other Income	5.95 Cr	6.49 Cr	7.24 Cr
Interest Received	1.54 Cr	1.32 Cr	94.47 Lk
Dividend Received	0	0	10,000
Profit on sale of Fixed Assets	74.86 Lk	44.81 Lk	2.39 Cr
Provision Written Back	24.49 Lk	0	0
Foreign Exchange Gains	1.87 Cr	3.1 Cr	0
Operating Profit	99.82 Cr	196.58 Cr	36.86 Cr
Interest	33.7 Cr	30.31 Cr	37.99 Cr
Bank Charges etc	3.45 Cr	4.08 Cr	3.71 Cr
PBDT	66.12 Cr	166.28 Cr	-1.13 Cr
Depreciation	33.17 Cr	32.53 Cr	33.4 Cr
Profit Before Taxation & Exceptional Items	32.95 Cr	133.75 Cr	-34.52 Cr
Profit Before Tax	32.95 Cr	133.75 Cr	-34.52 Cr
Provision for Tax	0	28.33 Cr	-8.5 Cr
Current Income Tax	0	22.8 Cr	0
Deferred Tax	0	5.53 Cr	-8.5 Cr
Profit After Tax	32.95 Cr	105.42 Cr	-26.02 Cr
Consolidated Net Profit	32.95 Cr	105.42 Cr	-26.02 Cr
Profit Balance B/F	129.23 Cr	162.17 Cr	267.59 Cr
Appropriations	162.17 Cr	267.59 Cr	241.57 Cr
Other Appropriation	0	0	7.2 Cr
Equity Dividend %	0	60	0
Earnings Per Share	27.46	87.85	-21.69
Adjusted EPS	27.46	87.85	-21.69

STANDALONE PROFIT / LOSS FOR PRECOT LIMITED

YEAR	Mar 2021	Mar 2022	Mar 2023
No of Months	12 months	12 months	12 months
Gross Sales	665.14 Cr	993.28 Cr	953.82 Cr
Sales	642.37 Cr	954.66 Cr	918.69 Cr
Net Sales	665.14 Cr	993.28 Cr	953.82 Cr
Increase/Decrease in Stock	17.26 Cr	-43.58 Cr	-24.72 Cr
Raw Material Consumed	341.29 Cr	532.17 Cr	648.01 Cr
Opening Raw Materials	67.41 Cr	81.68 Cr	135.1 Cr
Purchases Raw Materials	354.79 Cr	585.59 Cr	622.53 Cr
Closing Raw Materials	81.68 Cr	135.1 Cr	109.65 Cr
Other Direct Purchases / Brought in cost	76.83 Lk	0	2.9 Lk
Power & Fuel Cost	57.12 Cr	73.79 Cr	71.34 Cr
Electricity & Power	57.12 Cr	73.79 Cr	71.34 Cr
Employee Cost	73.58 Cr	93.6 Cr	84.63 Cr
Salaries, Wages & Bonus	65.06 Cr	81.48 Cr	73 Cr
Contributions to EPF & Pension Funds	4.7 Cr	5.06 Cr	6.25 Cr
Workmen and Staff Welfare Expenses	3.82 Cr	7.06 Cr	5.38 Cr
Other Manufacturing Expenses	50.35 Cr	80.18 Cr	92 Cr
Processing Charges	67.79 Lk	11.56 Cr	15.84 Cr
Repairs and Maintenance	22.82 Cr	32.99 Cr	32.84 Cr
General and Administration Expenses	2.97 Cr	4.8 Cr	10.91 Cr
Rent , Rates & Taxes	81.14 Lk	79.33 Lk	1.58 Cr
Professional and legal fees	1.19 Cr	2.81 Cr	6.51 Cr
Traveling and conveyance	26.57 Lk	41.48 Lk	1.96 Cr
Selling and Distribution Expenses	23.02 Cr	57.39 Cr	31.92 Cr
Miscellaneous Expenses	5.68 Cr	4.84 Cr	10.11 Cr
Provision for doubtful debts	2.4 Cr	56.44 Lk	1.63 Cr
Loss on foreign exchange fluctuations	0	0	3.63 Cr
Total Expenditure	571.27 Cr	803.19 Cr	924.2 Cr
Other Income	5.95 Cr	6.49 Cr	7.24 Cr
Interest Received	1.54 Cr	1.32 Cr	94.47 Lk
Dividend Received	0	0	10,000
Profit on sale of Fixed Assets	74.86 Lk	44.81 Lk	2.39 Cr
Provision Written Back	24.49 Lk	0	0
Foreign Exchange Gains	1.87 Cr	3.1 Cr	0
Operating Profit	99.82 Cr	196.58 Cr	36.86 Cr
Interest	33.7 Cr	30.31 Cr	37.99 Cr
Bank Charges etc	3.45 Cr	4.08 Cr	3.71 Cr
PBDT	66.12 Cr	166.28 Cr	-1.13 Cr
Depreciation	33.17 Cr	32.53 Cr	33.4 Cr
Profit Before Taxation & Exceptional Items	32.95 Cr	133.75 Cr	-34.52 Cr
Profit Before Tax	32.95 Cr	133.75 Cr	-34.52 Cr
Provision for Tax	0	28.33 Cr	-8.5 Cr
Current Income Tax	0	22.8 Cr	0
Deferred Tax	0	5.53 Cr	-8.5 Cr
Profit After Tax	32.95 Cr	105.42 Cr	-26.02 Cr
Consolidated Net Profit	32.95 Cr	105.42 Cr	-26.02 Cr
Profit Balance B/F	105.83 Cr	138.77 Cr	244.19 Cr
Appropriations	138.77 Cr	244.19 Cr	218.17 Cr
Other Appropriation	0	0	7.2 Cr
Equity Dividend %	0	60	0
Earnings Per Share	27.46	87.85	-21.69
Adjusted EPS	27.46	87.85	-21.69

Consolidated Standalone

CONSOLIDATED CASH FLOW FOR PRECOT LIMITED

Year End	Mar 2021	Mar 2022	Mar 2023
No of Months	12 months	12 months	12 months
Profit Before Tax	32.95 Cr	133.75 Cr	-34.52 Cr
Adjustment	64.18 Cr	58.92 Cr	66.97 Cr
Changes In working Capital	-70.89 Cr	-117.17 Cr	22.82 Cr
Cash Flow after changes in Working Capital	26.24 Cr	75.5 Cr	55.27 Cr
Cash Flow from Operating Activities	26.01 Cr	55.54 Cr	49.23 Cr
Cash Flow from Investing Activities	-8.27 Cr	-54.79 Cr	-30.05 Cr
Cash Flow from Financing Activitie	-16.79 Cr	92.85 Lk	-23.36 Cr
Net Cash Inflow / Outflow	94.56 Lk	1.68 Cr	-4.18 Cr
Opening Cash & Cash Equivalents	14.99 Lk	-19.34 Lk	10.65 Cr
Cash & Cash Equivalent on Amalgamation / Take over / Merger	0	0	-5.85 Cr
Closing Cash & Cash Equivalent	1.1 Cr	1.49 Cr	61.39 Lk

STANDALONE CASH FLOW FOR PRECOT LIMITED

Year End	Mar 2021	Mar 2022	Mar 2023
No of Months	12 months	12 months	12 months
Profit Before Tax	32.95 Cr	133.75 Cr	-34.52 Cr
Adjustment	64.18 Cr	58.92 Cr	66.97 Cr
Changes In working Capital	-70.89 Cr	-117.17 Cr	22.82 Cr
Cash Flow after changes in Working Capital	26.24 Cr	75.5 Cr	55.27 Cr
Cash Flow from Operating Activities	26.01 Cr	55.54 Cr	49.23 Cr
Cash Flow from Investing Activities	-8.27 Cr	-54.79 Cr	-30.05 Cr
Cash Flow from Financing Activitie	-16.79 Cr	92.85 Lk	-23.36 Cr
Net Cash Inflow / Outflow	94.56 Lk	1.68 Cr	-4.18 Cr
Opening Cash & Cash Equivalents	14.82 Lk	-19.51 Lk	10.65 Cr
Cash & Cash Equivalent on Amalgamation / Take over / Merger	0	0	-5.85 Cr
Closing Cash & Cash Equivalent	1.09 Cr	1.48 Cr	61.22 Lk

Consolidated Standalone

CONSOLIDATED BALANCE SHEET FOR PRECOT LIMITED

YEAR	Mar 2021	Mar 2022	Mar 2023
Share Capital	12 Cr	12 Cr	12 Cr
Equity - Authorised	21.3 Cr	21.3 Cr	21.3 Cr
Equity - Issued	12 Cr	12 Cr	12 Cr
Equity Paid Up	12 Cr	12 Cr	12 Cr
Face Value	10	10	10
Total Reserves	329.62 Cr	432.12 Cr	393.71 Cr
Securities Premium	27.36 Cr	27.36 Cr	27.36 Cr
Capital Reserves	48.19 Lk	48.19 Lk	48.19 Lk
Profit & Loss Account Balance	162.17 Cr	267.59 Cr	234.37 Cr
General Reserves	117.96 Cr	117.96 Cr	117.96 Cr
Reserve excluding Revaluation Reserve	329.62 Cr	432.12 Cr	393.71 Cr
Shareholder's Funds	341.62 Cr	444.12 Cr	405.71 Cr
Minority Interest	10,000	10,000	10,000
Secured Loans	104.6 Cr	81.7 Cr	144.97 Cr
Non Convertible Debentures	0	0	69.88 Cr
Term Loans - Banks	157.04 Cr	147.73 Cr	104.71 Cr
Deferred Tax Assets / Liabilities	0	4.55 Cr	-5.69 Cr
Deferred Tax Assets	0	6.95 Cr	17.7 Cr
Deferred Tax Liability	0	11.5 Cr	12.01 Cr
Other Long Term Liabilities	3.89 Cr	2.2 Cr	43.06 Lk
Long Term Provisions	19.47 Cr	21.53 Cr	22.63 Cr
Total Non-Current Liabilities	127.96 Cr	109.98 Cr	162.33 Cr
Trade Payables	29.01 Cr	38.27 Cr	63.1 Cr
Sundry Creditors	29.01 Cr	38.27 Cr	63.1 Cr
Other Current Liabilities	91.95 Cr	125.72 Cr	64.38 Cr
Advances received from customers	2.34 Cr	1.62 Cr	1.32 Cr
Interest Accrued But Not Due	6.6 Lk	31.27 Lk	2.3 Cr
Short Term Borrowings	169.2 Cr	209.45 Cr	202.25 Cr
Secured ST Loans repayable on Demands	151.88 Cr	199.44 Cr	202.25 Cr
Working Capital Loans- Sec	151.88 Cr	199.44 Cr	202.25 Cr
Commercial Borrowings- Unsec	2.5 Cr	0	0
Short Term Provisions	2.25 Cr	5.64 Cr	3.11 Cr
Provision for Tax	0	2.92 Cr	0
Total Current Liabilities	292.41 Cr	379.08 Cr	332.84 Cr
Total Liabilities	761.99 Cr	933.18 Cr	900.89 Cr
Gross Block	604.75 Cr	624.82 Cr	671.15 Cr
Less: Accumulated Depreciation	161.01 Cr	191.79 Cr	223.8 Cr
Net Block	443.74 Cr	433.03 Cr	447.35 Cr
Capital Work in Progress	2.56 Cr	31.6 Cr	2.97 Cr
Non Current Investments	10.76 Cr	12.18 Cr	6.96 Cr
Long Term Investment	10.76 Cr	12.18 Cr	6.96 Cr
Unquoted	10.76 Cr	12.18 Cr	6.96 Cr
Long Term Loans & Advances	14.36 Cr	17.82 Cr	34.03 Cr
Other Non Current Assets	13.07 Lk	46.47 Lk	30.93 Lk
Total Non-Current Assets	471.63 Cr	495.1 Cr	491.71 Cr
Currents Investments	0	0	1.99 Cr
Quoted	0	0	1.99 Cr
Unquoted	10.76 Cr	12.18 Cr	6.96 Cr
Inventories	131.2 Cr	241.41 Cr	242.01 Cr
Raw Materials	81.68 Cr	135.1 Cr	109.65 Cr
Work-in Progress	16.18 Cr	21.4 Cr	17.02 Cr
Finished Goods	15.37 Cr	53.38 Cr	81.35 Cr
Stores and Spare	8.5 Cr	11.76 Cr	16.06 Cr
Sundry Debtors	101.98 Cr	139.94 Cr	118.71 Cr
Debtors more than Six months	7.29 Cr	1.74 Cr	7.45 Cr
Debtors Others	97.64 Cr	139.39 Cr	114.05 Cr
Cash and Bank	8.97 Cr	10.65 Cr	6.47 Cr
Cash in hand	3.92 Lk	2.38 Lk	1.06 Lk
Balances at Bank	8.93 Cr	10.62 Cr	6.46 Cr
Other Current Assets	6.62 Cr	6.9 Cr	7.34 Cr
Prepaid Expenses	1.77 Cr	1.77 Cr	2.36 Cr
Short Term Loans and Advances	41.59 Cr	39.17 Cr	32.67 Cr
Advances recoverable in cash or in kind	27.96 Cr	21.09 Cr	13.57 Cr
Total Current Assets	290.35 Cr	438.08 Cr	409.18 Cr
Net Current Assets (Including Current Investments)	-2.06 Cr	59 Cr	76.34 Cr
Total Assets	761.99 Cr	933.18 Cr	900.89 Cr
Contingent Liabilities	23.94 Cr	39.69 Cr	32.87 Cr
Total Debt	326.32 Cr	357.77 Cr	377.83 Cr
Book Value	284.68	370.1	338.09
Adjusted Book Value	284.68	370.1	338.09

STANDALONE BALANCE SHEET FOR PRECOT LIMITED

YEAR	Mar 2021	Mar 2022	Mar 2023
Share Capital	12 Cr	12 Cr	12 Cr
Equity - Authorised	21.3 Cr	21.3 Cr	21.3 Cr
Equity - Issued	12 Cr	12 Cr	12 Cr
Equity Paid Up	12 Cr	12 Cr	12 Cr
Face Value	10	10	10
Total Reserves	306.22 Cr	408.72 Cr	370.31 Cr
Securities Premium	27.36 Cr	27.36 Cr	27.36 Cr
Capital Reserves	48.19 Lk	48.19 Lk	48.19 Lk
Profit & Loss Account Balance	138.77 Cr	244.19 Cr	210.97 Cr
General Reserves	117.96 Cr	117.96 Cr	117.96 Cr
Reserve excluding Revaluation Reserve	306.22 Cr	408.72 Cr	370.31 Cr
Shareholder's Funds	318.22 Cr	420.72 Cr	382.31 Cr
Secured Loans	104.6 Cr	81.7 Cr	144.97 Cr
Non Convertible Debentures	0	0	69.88 Cr
Term Loans - Banks	157.04 Cr	147.73 Cr	104.71 Cr
Deferred Tax Assets / Liabilities	0	4.55 Cr	-5.69 Cr
Deferred Tax Assets	0	6.95 Cr	17.7 Cr
Deferred Tax Liability	0	11.5 Cr	12.01 Cr
Other Long Term Liabilities	3.89 Cr	2.2 Cr	43.06 Lk
Long Term Provisions	19.47 Cr	21.53 Cr	22.63 Cr
Total Non-Current Liabilities	127.96 Cr	109.98 Cr	162.33 Cr
Trade Payables	29.01 Cr	38.27 Cr	63.1 Cr
Sundry Creditors	29.01 Cr	38.27 Cr	63.1 Cr
Other Current Liabilities	91.95 Cr	125.72 Cr	64.38 Cr
Advances received from customers	2.34 Cr	1.62 Cr	1.32 Cr
Interest Accrued But Not Due	6.6 Lk	31.27 Lk	2.3 Cr
Short Term Borrowings	169.2 Cr	209.45 Cr	202.25 Cr
Secured ST Loans repayable on Demands	151.88 Cr	199.44 Cr	202.25 Cr
Working Capital Loans- Sec	151.88 Cr	199.44 Cr	202.25 Cr
Commercial Borrowings- Unsec	2.5 Cr	0	0
Short Term Provisions	2.25 Cr	5.64 Cr	3.11 Cr
Provision for Tax	0	2.92 Cr	0
Total Current Liabilities	292.41 Cr	379.08 Cr	332.84 Cr
Total Liabilities	738.59 Cr	909.78 Cr	877.49 Cr
Gross Block	580.54 Cr	600.61 Cr	646.93 Cr
Less: Accumulated Depreciation	161.01 Cr	191.79 Cr	223.8 Cr
Net Block	419.53 Cr	408.82 Cr	423.13 Cr
Capital Work in Progress	2.56 Cr	31.6 Cr	2.97 Cr
Non Current Investments	10.86 Cr	13 Cr	7.78 Cr
Long Term Investment	10.86 Cr	13 Cr	7.78 Cr
Unquoted	10.86 Cr	13 Cr	7.78 Cr
Long Term Loans & Advances	15.08 Cr	17.82 Cr	34.03 Cr
Other Non Current Assets	13.07 Lk	46.47 Lk	30.93 Lk
Total Non-Current Assets	448.24 Cr	471.7 Cr	468.31 Cr
Currents Investments	0	0	1.99 Cr
Quoted	0	0	1.99 Cr
Unquoted	10.86 Cr	13 Cr	7.78 Cr
Inventories	131.2 Cr	241.41 Cr	242.01 Cr
Raw Materials	81.68 Cr	135.1 Cr	109.65 Cr
Work-in Progress	16.18 Cr	21.4 Cr	17.02 Cr
Finished Goods	15.37 Cr	53.38 Cr	81.35 Cr
Stores and Spare	8.5 Cr	11.76 Cr	16.06 Cr
Sundry Debtors	101.98 Cr	139.94 Cr	118.71 Cr
Debtors more than Six months	7.29 Cr	1.74 Cr	7.45 Cr
Debtors Others	97.64 Cr	139.39 Cr	114.05 Cr
Cash and Bank	8.97 Cr	10.65 Cr	6.47 Cr
Cash in hand	3.82 Lk	2.28 Lk	96,000
Balances at Bank	8.93 Cr	10.62 Cr	6.46 Cr
Other Current Assets	6.62 Cr	6.9 Cr	7.34 Cr
Prepaid Expenses	1.77 Cr	1.77 Cr	2.36 Cr
Short Term Loans and Advances	41.59 Cr	39.17 Cr	32.67 Cr
Advances recoverable in cash or in kind	27.96 Cr	21.09 Cr	13.57 Cr
Total Current Assets	290.35 Cr	438.08 Cr	409.18 Cr
Net Current Assets (Including Current Investments)	-2.06 Cr	59 Cr	76.34 Cr
Total Assets	738.59 Cr	909.78 Cr	877.49 Cr
Contingent Liabilities	23.94 Cr	39.69 Cr	32.87 Cr
Total Debt	326.32 Cr	357.77 Cr	377.83 Cr
Book Value	265.18	350.6	318.59
Adjusted Book Value	265.18	350.6	318.59

Consolidated Standalone

FINANCIAL RATIOS (CONSOLIDATED) FOR PRECOT LIMITED

YEAR	Mar 2021	Mar 2022	Mar 2023
Operational & Financial Ratios
Earnings Per Share (Rs)	27.46	87.85	-21.69
CEPS(Rs)	55.1	114.95	6.15
DPS(Rs)	0	6	0
Book NAV/Share(Rs)	284.68	370.1	338.09
Tax Rate(%)	0	21.18	24.62
Margin Ratios
Core EBITDA Margin(%)	14.11	19.14	3.11
EBIT Margin(%)	10.02	16.52	0.36
Pre Tax Margin(%)	4.95	13.47	-3.62
PAT Margin (%)	4.95	10.61	-2.73
Cash Profit Margin (%)	9.94	13.89	0.77
Performance Ratios
ROA(%)	4.41	12.47	-2.84
ROE(%)	10.11	26.83	-6.12
ROCE(%)	10.36	22.32	0.44
Asset Turnover(x)	0.89	1.17	1.04
Sales/Fixed Asset(x)	1.1	1.62	1.47
Working Capital/Sales(x)	-322.98	16.84	12.49
Efficiency Ratios
Fixed Capital/Sales(x)	0.91	0.62	0.68
Receivable days	52.48	44.47	49.49
Inventory Days	70.11	68.46	92.5
Payable days	37.84	25.34	29.66
Valuation Parameters
PER(x)	3.94	3.6	0
PCE(x)	1.96	2.75	29.55
Price/Book(x)	0.38	0.85	0.54
Yield(%)	0	1.9	0
EV/Net Sales(x)	0.67	0.73	0.62
EV/Core EBITDA(x)	4.48	3.7	15.99
EV/EBIT(x)	6.71	4.43	170
EV/CE(x)	0.59	0.78	0.65
M Cap / Sales	0.2	0.38	0.23
Growth Ratio
Net Sales Growth(%)	-8.4	49.33	-3.97
Core EBITDA Growth(%)	66.26	96.94	-81.25
EBIT Growth(%)	144.14	146.17	-97.89
PAT Growth(%)	299.42	219.96	-124.69
EPS Growth(%)	299.42	219.96	-124.69
Financial Stability Ratios
Total Debt/Equity(x)	0.96	0.81	0.93
Current Ratio(x)	0.99	1.16	1.23
Quick Ratio(x)	0.54	0.52	0.5
Interest Cover(x)	1.98	5.41	0.09
Total Debt/Mcap(x)	2.52	0.94	1.73

FINANCIAL RATIOS (STANDALONE) FOR PRECOT LIMITED

YEAR	Mar 2021	Mar 2022	Mar 2023
Operational & Financial Ratios
Earnings Per Share (Rs)	27.46	87.85	-21.69
CEPS(Rs)	55.1	114.95	6.15
DPS(Rs)	0	6	0
Book NAV/Share(Rs)	265.18	350.6	318.59
Tax Rate(%)	0	21.18	24.62
Margin Ratios
Core EBITDA Margin(%)	14.11	19.14	3.11
EBIT Margin(%)	10.02	16.52	0.36
Pre Tax Margin(%)	4.95	13.47	-3.62
PAT Margin (%)	4.95	10.61	-2.73
Cash Profit Margin (%)	9.94	13.89	0.77
Performance Ratios
ROA(%)	4.55	12.82	-2.91
ROE(%)	10.89	28.53	-6.48
ROCE(%)	10.75	23.06	0.45
Asset Turnover(x)	0.92	1.21	1.07
Sales/Fixed Asset(x)	1.15	1.68	1.53
Working Capital/Sales(x)	-322.71	16.84	12.49
Efficiency Ratios
Fixed Capital/Sales(x)	0.87	0.59	0.65
Receivable days	52.48	44.47	49.49
Inventory Days	70.11	68.46	92.5
Payable days	37.84	25.34	29.66
Valuation Parameters
PER(x)	3.94	3.6	0
PCE(x)	1.96	2.75	29.55
Price/Book(x)	0.41	0.9	0.57
Yield(%)	0	1.9	0
EV/Net Sales(x)	0.67	0.73	0.62
EV/Core EBITDA(x)	4.48	3.7	15.99
EV/EBIT(x)	6.71	4.43	170
EV/CE(x)	0.61	0.8	0.67
M Cap / Sales	0.2	0.38	0.23
Growth Ratio
Net Sales Growth(%)	-8.4	49.33	-3.97
Core EBITDA Growth(%)	66.26	96.94	-81.25
EBIT Growth(%)	144.14	146.17	-97.89
PAT Growth(%)	299.42	219.96	-124.69
EPS Growth(%)	299.42	219.96	-124.69
Financial Stability Ratios
Total Debt/Equity(x)	1.03	0.85	0.99
Current Ratio(x)	0.99	1.16	1.23
Quick Ratio(x)	0.54	0.52	0.5
Interest Cover(x)	1.98	5.41	0.09
Total Debt/Mcap(x)	2.52	0.94	1.73

SHARE HOLDING PATTERN FOR PRECOT LIMITED

Date	Mar 2022	Jun 2022	Sep 2022	Dec 2022	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024
Promoters %	61.50	61.50	61.51	61.51	61.51	61.51	61.51	61.51	61.51	61.51
FII %	0.07	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.27	0.23
DII %	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.09
Public %	38.42	38.49	38.49	38.50	38.50	38.49	38.50	38.49	38.23	38.17

PEER COMPARISON FOR PRECOT LIMITED

No.	Name
1	GTN Industries Limited
2	MID INDIA INDUSTRIES LTD
3	Modern Threads (India) Limited
4	Nahar Spinning Mills Limited
5	DCM Limited
6	PASUPATI SPG.& WVG.MILLS LTD
7	Shiva Texyarn Limited
8	SUPER SALES INDIA LTD
9	DEEPAK SPINNERS LTD
10	SURYAVANSHI SPINNING MILLS LTD
11	UNIWORTH LTD
12	INDIAN ACRYLICS LTD
13	Sumeet Industries Limited
14	Pioneer Embroideries Limited
15	Patspin India Limited
16	Nahar Industrial Enterprises Limited
17	Eurotex Industries and Exports Limited
18	Maral Overseas Limited
19	Trident Limited
20	AMIT SPINNING INDUSTRIES LTD
21	AMARJOTHI SPINNING MILLS LTD
22	Nagreeka Exports Limited
23	GEM SPINNERS INDIA LTD
24	ADITYA SPINNERS LTD
25	Gangotri Textiles Limited
26	Super Spinning Mills Limited
27	Damodar Industries Limited
28	SAMBANDAM SPINNING MILLS LTD
29	KANDAGIRI SPINNING MILLS LTD
30	Filatex India Limited
31	Ambika Cotton Mills Limited
32	RAJAPALAYAM MILLS LTD
33	Rajvir Industries Limited
34	Nitin Spinners Limited
35	GTN Textiles Limited
36	Sutlej Textiles and Industries Limited
37	ABHISHEK CORPORATION LTD
38	Ginni Filaments Limited
39	Salona Cotspin Limited
40	Lambodhara Textiles Limited
41	Precot Limited
42	BIRLA COTSYN (INDIA) LTD
43	JINDAL COTEX LTD
44	Shekhawati Poly-Yarn Limited
45	CIL Nova Petrochemicals Limited