Balance Sheet
(Rs. in Crores)
Particulars
|
Mar-20
|
Mar-19
|
Mar-18
|
Mar-17
|
Mar-16
|
Liabilities
|
Share Capital
|
39
|
39
|
39
|
41.27
|
41.19
|
Reserves & Surplus
|
-32.78
|
-9.49
|
11.78
|
42.39
|
59.93
|
Net Worth
|
6.22
|
29.51
|
50.78
|
83.65
|
101.12
|
Secured Loans
|
141.56
|
14.77
|
0
|
44.19
|
41.69
|
Unsecured Loans
|
0
|
0
|
124.03
|
6.57
|
1.34
|
TOTAL LIABILITIES
|
147.78
|
44.28
|
174.81
|
134.41
|
144.15
|
Assets
|
Gross Block
|
161.82
|
162.57
|
159.6
|
210.34
|
161.2
|
(-) Acc. Depreciation
|
27.25
|
20.2
|
13.04
|
49.64
|
43.59
|
Net Block
|
134.57
|
142.37
|
146.56
|
160.69
|
117.61
|
Capital Work in Progress.
|
5.51
|
0.57
|
0.83
|
0.18
|
7.21
|
Investments
|
0
|
0
|
0
|
0
|
0
|
Inventories
|
11.92
|
9.77
|
13.07
|
8.64
|
16.49
|
Sundry Debtors
|
1.46
|
2.95
|
4.19
|
1.24
|
15.38
|
Cash And Bank
|
1.12
|
1.18
|
1.18
|
1.21
|
0.98
|
Loans And Advances
|
56.78
|
44.85
|
38.54
|
12.21
|
25.58
|
Total Current Assets
|
71.28
|
58.74
|
56.98
|
23.3
|
58.42
|
Current Liabilities
|
57.6
|
152.26
|
24.94
|
47.82
|
37.38
|
Provisions
|
5.98
|
5.14
|
4.62
|
1.93
|
1.72
|
Total Current Liabilities
|
63.58
|
157.4
|
29.55
|
49.76
|
39.1
|
NET CURRENT ASSETS
|
7.7
|
-98.66
|
27.43
|
-26.46
|
19.33
|
Misc. Expenses
|
0
|
0
|
0
|
0
|
0
|
TOTAL ASSETS
|
147.78
|
44.28
|
174.81
|
134.41
|
144.15
|
|
Profit and Loss
(Rs. in Crores)
Particulars
|
Mar-20
|
Mar-19
|
Mar-17
|
Mar-16
|
Mar-13
|
INCOME:
|
Sales Turnover
|
32.39
|
29.38
|
26.30
|
78.34
|
66.75
|
Excise Duty
|
.00
|
.00
|
4.33
|
10.68
|
10.04
|
NET SALES
|
32.39
|
29.38
|
21.97
|
67.66
|
56.70
|
Other Income
|
0.1492
|
0.3464
|
0.00
|
0.00
|
0.00
|
TOTAL INCOME
|
32.54
|
29.72
|
22.18
|
68.09
|
57.11
|
EXPENDITURE:
|
Manufacturing Expenses
|
16.73
|
11.99
|
5.41
|
11.63
|
5.80
|
Material Consumed
|
10.09
|
12.81
|
15.17
|
39.21
|
35.05
|
Personal Expenses
|
4.15
|
3.94
|
3.72
|
3.30
|
2.69
|
Selling Expenses
|
.00
|
.00
|
0.00
|
0.00
|
0.00
|
Administrative Expenses
|
9.80
|
7.56
|
2.66
|
4.28
|
2.69
|
Expenses Capitalised
|
.00
|
.00
|
0.00
|
0.00
|
0.00
|
Provisions Made
|
.00
|
.00
|
0.00
|
0.00
|
0.00
|
TOTAL EXPENDITURE
|
40.77
|
36.29
|
26.96
|
58.42
|
46.23
|
Operating Profit
|
-8.38
|
-6.92
|
-4.99
|
9.24
|
10.47
|
EBITDA
|
-8.23
|
-6.57
|
-4.78
|
9.67
|
10.88
|
Depreciation
|
7.87
|
7.63
|
6.45
|
5.40
|
3.54
|
Other Write-offs
|
.00
|
.00
|
0.00
|
0.00
|
0.00
|
EBIT
|
-16.10
|
-14.20
|
-11.23
|
4.27
|
7.33
|
Interest
|
14.54
|
14.85
|
6.63
|
3.63
|
3.41
|
EBT
|
-30.64
|
-29.05
|
-17.86
|
0.64
|
3.92
|
Taxes
|
-7.81
|
-7.79
|
-8.13
|
0.63
|
1.27
|
Profit and Loss for the Year
|
-22.82
|
-21.26
|
-9.72
|
0.01
|
2.65
|
Non Recurring Items
|
.00
|
.00
|
-11.10
|
0.00
|
0.00
|
Other Non Cash Adjustments
|
.00
|
.00
|
0.00
|
0.00
|
0.00
|
Other Adjustments
|
.00
|
.00
|
0.00
|
0.00
|
0.00
|
REPORTED PAT
|
-22.82
|
-21.26
|
-20.82
|
0.01
|
2.65
|
KEY ITEMS
|
Preference Dividend
|
.00
|
.00
|
0.00
|
0.00
|
0.00
|
Equity Dividend
|
.00
|
.00
|
0.00
|
0.00
|
0.00
|
Equity Dividend (%)
|
.00
|
.00
|
0.00
|
0.00
|
0.00
|
Shares in Issue (Lakhs)
|
1950.00
|
1950.00
|
1950.00
|
1870.00
|
1870.00
|
EPS - Annualised (Rs)
|
-1.17025641
|
-1.09025641
|
-1.07
|
0.00
|
0.14
|
|
Quarterly
(Rs. in Crores)
Particulars
|
2020-09
|
2020-03
|
2019-12
|
2019-09
|
2019-06
|
INCOME:
|
Net Sales Turnover
|
5.32
|
8.46
|
7.59
|
5.69
|
10.65
|
Other Income
|
0.04
|
0.04
|
0.04
|
0.04
|
0.03
|
TOTAL INCOME
|
5.36
|
8.49
|
7.63
|
5.73
|
10.69
|
EXPENDITURE:
|
Stock Adjustments
|
-0.29
|
0.16
|
0.59
|
-1.2
|
-0.42
|
Raw Material Consumed
|
1.59
|
2.25
|
2.1
|
1.86
|
3.46
|
Power and Fuel
|
3.5
|
4.62
|
3.83
|
0
|
4.61
|
Employee Expenses
|
0.92
|
1.05
|
1.06
|
0.97
|
1.06
|
Administration and Selling Expenses
|
0
|
0
|
0
|
0
|
0
|
Research and Development Expenses
|
0
|
0
|
0
|
0
|
0
|
Expenses Capitalised
|
0
|
0
|
0
|
0
|
0
|
Other Expenses
|
1.92
|
3.01
|
1.53
|
7.1
|
1.86
|
Provisions Made
|
0.02
|
0.12
|
1.14
|
0
|
0
|
TOTAL EXPENSES
|
7.67
|
11.22
|
10.25
|
8.73
|
10.57
|
Operating Profit
|
-2.35
|
-2.76
|
-2.66
|
-3.04
|
0.09
|
EBITDA
|
-2.31
|
-2.73
|
-2.62
|
-3
|
0.12
|
Depreciation
|
1.91
|
1.91
|
2.02
|
1.98
|
1.95
|
EBIT
|
-4.22
|
-4.64
|
-4.64
|
-4.99
|
-1.83
|
Interest
|
4.24
|
3.77
|
3.66
|
3.28
|
3.82
|
EBT
|
-8.46
|
-8.41
|
-8.3
|
-8.27
|
-5.66
|
Taxes
|
-2.2
|
-2.09
|
-2.16
|
-2.04
|
-1.52
|
Profit and Loss for the Year
|
-6.26
|
-6.32
|
-6.14
|
-6.23
|
-4.13
|
Extraordinary Items
|
0
|
0
|
0
|
0
|
0
|
Prior Year Adjustment
|
0
|
0
|
0
|
0
|
0
|
Other Adjustments
|
0
|
0
|
0
|
0
|
0
|
REPORTED PAT
|
-6.26
|
-6.32
|
-6.14
|
-6.23
|
-4.13
|
KEY ITEMS:
|
Reserves Written Back
|
0
|
0
|
0
|
0
|
0
|
Equity capital
|
39
|
39
|
39
|
39
|
39
|
Reserves and Surplus
|
0
|
0
|
0
|
0
|
0
|
Equity Dividend Rate
|
0
|
0
|
0
|
0
|
0
|
Agg. Non-Promoter Shares(lacks)
|
0
|
0
|
0
|
0
|
0
|
Agg. Non-Promoter Holding (%)
|
0
|
0
|
0
|
0
|
0
|
Government Share
|
0
|
0
|
0
|
0
|
0
|
Capital Adequacy Ratio
|
0
|
0
|
0
|
0
|
0
|
EPS (Rs.)
|
0
|
0
|
0
|
0
|
0
|
|
Key Ratios
Key Financial ratios of SHIVA CEMENT LTD.
|
Mar-20
|
Mar-19
|
Mar-17
|
Mar-16
|
Mar-13
|
Key Stats
|
Earnings Per Share
|
-1.17
|
-1.09
|
-1.07
|
0
|
0.14
|
Profitability Ratios
|
Operating Profit Margin(%)
|
-25.87
|
-23.55
|
-22.71
|
13.66
|
18.47
|
Profit Before Interest And Tax Margin(%)
|
-49.71
|
-48.33
|
-51.12
|
6.31
|
12.93
|
Net Profit Margin(%)
|
-70.45
|
-72.36
|
-94.77
|
0.01
|
4.67
|
Return On Capital Employed(%)
|
-25.3
|
19.69
|
-6.49
|
0.01
|
2.48
|
Return On Net Worth(%)
|
-366.88
|
-72.04
|
-41
|
0.01
|
2.62
|
Return on Assets(%)
|
-15.44
|
-48.01
|
-11.91
|
0.01
|
1.84
|
Tax Rate(%)
|
25.49
|
26.82
|
45.52
|
98.44
|
32.4
|
Liquidity And Solvency Ratios
|
Current Ratio
|
1.12
|
0.37
|
1.93
|
0.47
|
1.49
|
Quick Ratio
|
0.93
|
0.31
|
1.49
|
0.29
|
1.07
|
Debt Equity Ratio
|
22.76
|
0.5
|
2.44
|
0.61
|
0.43
|
Liquidity And Solvency Ratios
|
Interest Coverage Ratio
|
-1.11
|
-0.96
|
-1.69
|
1.18
|
2.15
|
Management Efficiency Ratios
|
Inventory Turnover Ratio
|
2.72
|
3.01
|
1.68
|
7.83
|
3.44
|
Total Assets Turnover Ratio
|
0.22
|
0.66
|
0.13
|
0.5
|
0.39
|
Margin Ratios
|
Core EBITDA Margin(%)
|
-25.29
|
-22.11
|
-21.55
|
14.2
|
19.05
|
EBIT Margin(%)
|
-49.48
|
-47.78
|
-50.63
|
6.27
|
12.83
|
PAT Margin(%)
|
-70.45
|
-72.36
|
-94.77
|
0.01
|
4.67
|
|