1.

Industry Overview:
 Brief overview of the man-made filaments and fibers industry.
 Current trends and market conditions.
2. Company Overview:
 Brief introduction to the company, including its history and its role in the industry.
 Summary of the products and services it offers.
3. Balance Sheet Analysis:
 Review of assets, liabilities, and shareholders' equity.
 Key financial ratios (e.g., current ratio, quick ratio, debt-to-equity ratio).
 Analysis of working capital and liquidity.
4. Profit and Loss Statement Analysis:
 Review of revenue, expenses, and net income.
 Trends in sales and cost of goods sold.
 Key financial ratios (e.g., gross profit margin, operating margin, net profit margin).
 Analysis of profitability and efficiency.
5. Performance Metrics:
 Comparison of financial metrics with industry benchmarks.
 Evaluation of operational efficiency and financial performance.
6. SWOT Analysis:
 Strengths, weaknesses, opportunities, and threats faced by the company.
 How the company can leverage strengths and address weaknesses.
7. Outlook and Recommendations:
 Discussion of potential opportunities and risks in the industry.
 Recommendations for strategic actions or changes.
8. Conclusion:
 Summary of the key findings from the report.
 Final thoughts on the company's position in the industry.
9. Appendices:
 Include any supporting data or additional information as appendices if necessary.

1. Gross Profit Margin:

 Gross profit margin measures the percentage of revenue remaining after the cost of goods sold.
 Formula: Gross Profit Margin=(Revenue from Operations (Net)
−Cost of Materials ConsumedRevenue from Operations (Net))×100Gross Profit Margin=
(Revenue from Operations (Net)Revenue from Operations (Net)−Cost of Materials Consumed)×100
 Revenue from Operations (Net)=Rs. 2,057.21 croreRevenue from Operations (Net)=Rs.2,
057.21 crore
 Cost of Materials Consumed=Rs. 1,291.54 croreCost of Materials Consumed=Rs.1,291.5
4 crore
 Gross Profit Margin: (2,057.21−1,291.542,057.21)×100=37.2%(2,057.212,057.21−1,291.54
)×100=37.2%

2. Operating Margin:
  Operating margin measures the percentage of revenue remaining after covering operating
expenses.
 Formula:
Operating Margin=(Profit Before Tax+Finance CostsRevenue from Operations (Net))×10
0Operating Margin=(Revenue from Operations (Net)Profit Before Tax+Finance Costs)×100
 Profit Before Tax=Rs. 117.80 croreProfit Before Tax=Rs.117.80 crore
 Finance Costs=Rs. 2.35 croreFinance Costs=Rs.2.35 crore
 Operating Margin: (117.80+2.352,057.21)×100=5.85%(2,057.21117.80+2.35)×100=5.85%

3. Net Profit Margin:

 Net profit margin measures the percentage of revenue remaining after all expenses, including
taxes, are deducted.
 Formula:
Net Profit Margin=(Profit After TaxRevenue from Operations (Net))×100Net Profit Marg
in=(Revenue from Operations (Net)Profit After Tax)×100
 Profit After Tax=Rs. 90.44 croreProfit After Tax=Rs.90.44 crore
 Net Profit Margin: (90.442,057.21)×100=4.4%(2,057.2190.44)×100=4.4%

In summary:

 Gross Profit Margin: 37.2%

 Operating Margin: 5.85%
 Net Profit Margin: 4.4%

These ratios provide insights into Century Enka Ltd's profitability and efficiency in managing costs and
expenses relative to its revenue
1. Current Ratio: The current ratio is calculated by dividing current assets by current liabilities.

Current Ratio=Current AssetsCurrent LiabilitiesCurrent Ratio=Current LiabilitiesCurrent Assets

For March 2023:

Current Assets=Rs.820.42 croreCurrent Assets=Rs.820.42 crore

Current Liabilities=Rs.151.08 croreCurrent Liabilities=Rs.151.08 crore

Current Ratio=820.42151.08=5.43Current Ratio=151.08820.42=5.43

2. Quick Ratio: The quick ratio is calculated by subtracting inventory from current assets, then dividing by
current liabilities.

Quick Ratio=Current Assets−InventoryCurrent LiabilitiesQuick Ratio=Current LiabilitiesCurrent Assets−In

ventory

For March 2023:

Inventory=Rs.243.36 croreInventory=Rs.243.36 crore

Quick Ratio=820.42−243.36151.08=577.06151.08=3.82Quick Ratio=151.08820.42−243.36=151.08577.06

=3.82

3. Debt-to-Equity Ratio: The debt-to-equity ratio is calculated by dividing total liabilities by total
shareholders' equity.

Debt-to-Equity Ratio=Total LiabilitiesTotal Shareholders’ EquityDebt-to-Equity Ratio=Total Shareh

olders’ EquityTotal Liabilities

For March 2023:

Total Liabilities=Total Non-Current Liabilities+Total Current LiabilitiesTotal Liabilities=Total

Non-Current Liabilities+Total Current Liabilities
=149.82 crore+151.08 crore=Rs.300.9 crore=149.82 crore+151.08 crore=Rs.300.9 crore

Total Shareholders’ Equity=Rs.1,321.83 croreTotal Shareholders’ Equity=Rs.1,321.83 crore

Debt-to-Equity Ratio=300.91,321.83=0.23Debt-to-Equity Ratio=1,321.83300.9=0.23

To summarize:

 Current Ratio (March 2023): 5.43

 Quick Ratio (March 2023): 3.82
 Debt-to-Equity Ratio (March 2023): 0.23
These ratios provide insights into Century Enka Ltd's financial health:

 Current Ratio and Quick Ratio: The company appears to have strong liquidity and is well-
positioned to meet its short-term obligations.
 Debt-to-Equity Ratio: The company has a low debt-to-equity ratio, indicating a conservative
level of financial leverage

 Current Ratio: Current

AssetsCurrent LiabilitiesCurrent LiabilitiesCurrent Assets
 Rs. 820.42 croreRs. 151.08 crore=5.43Rs.151.08 croreRs.820.42 crore=5.43
 A current ratio of 5.43 suggests strong liquidity and the ability to cover short-term
liabilities.
 Quick Ratio:
Current Assets−InventoryCurrent LiabilitiesCurrent LiabilitiesCurrent Assets−Inventor
y
 Rs. 820.42 crore−Rs. 243.36 croreRs. 151.08 crore=3.82Rs.151.08 croreRs.820.42
crore−Rs.243.36 crore=3.82
 A quick ratio of 3.82 indicates good liquidity, even when excluding inventory.
 Debt-to-Equity Ratio:
Total LiabilitiesTotal Shareholders’ EquityTotal Shareholders’ EquityTotal Liabilities
 Rs. 300.9 croreRs. 1,321.83 crore=0.23Rs.1,321.83 croreRs.300.9 crore=0.23
 A debt-to-equity ratio of 0.23 shows low financial leverage and a conservative use of
debt.

These ratios reflect Century Enka Ltd's strong financial health, with robust liquidity and low
financial leverage.

Here's the balance sheet of Century Enka Ltd for the financial years ending March 2023, 2022, 2021, 2020,
and 2019, presented in a table format:

Category MAR 23 MAR 22 MAR 21 MAR 20 MAR 19

SHAREHOLDER'S FUNDS

Equity Share Capital 21.85 21.85 21.85 21.85 21.85

Reserves and Surplus 1,299.98 1,228.83 1,067.04 1,002.89 933.02

TOTAL SHAREHOLDERS' FUNDS 1,321.83 1,250.68 1,088.89 1,024.74 954.87

NON-CURRENT LIABILITIES
 Category MAR 23 MAR 22 MAR 21 MAR 20 MAR 19

Long Term Borrowings 48.70 6.16 4.97 9.74 21.02

Deferred Tax Liabilities [Net] 72.13 73.23 78.13 82.75 111.53

Other Long Term Liabilities 15.47 9.17 9.83 10.29 5.26

Long Term Provisions 13.52 11.31 11.47 9.85 9.61

TOTAL NON-CURRENT
LIABILITIES 149.82 99.87 104.40 112.63 147.42

CURRENT LIABILITIES

Short Term Borrowings 15.08 4.19 0.17 0.22 0.00

Trade Payables 107.73 120.60 127.21 104.05 93.36

Other Current Liabilities 25.08 44.78 16.88 20.16 33.63

Short Term Provisions 3.19 2.47 1.87 2.07 1.94

TOTAL CURRENT LIABILITIES 151.08 172.04 146.13 126.50 128.93

ASSETS

NON-CURRENT ASSETS

Tangible Assets 643.93 474.05 480.96 515.45 542.89

Intangible Assets 0.92 2.11 10.65 12.12 5.48

Capital Work-In-Progress 106.17 68.34 1.76 3.16 1.73

Other Assets 0.00 0.00 0.00 0.00 0.00

FIXED ASSETS 751.02 544.50 493.37 530.73 550.10

Non-Current Investments 37.25 26.02 13.21 3.15 10.39

Deferred Tax Assets [Net] 0.00 0.00 0.00 0.00 0.00

Long Term Loans And Advances 0.00 0.00 0.00 0.00 0.00

Other Non-Current Assets 14.04 26.33 13.09 13.46 11.45

 Category MAR 23 MAR 22 MAR 21 MAR 20 MAR 19

TOTAL NON-CURRENT ASSETS 802.31 596.85 519.67 547.34 571.94

CURRENT ASSETS

Current Investments 306.78 233.85 288.88 258.74 158.06

Inventories 243.36 307.99 191.00 232.41 217.09

Trade Receivables 217.04 239.33 232.36 152.36 204.92

Cash And Cash Equivalents 16.02 72.11 59.88 6.08 6.56

Other Current Assets 37.22 72.46 47.63 66.94 72.65

TOTAL CURRENT ASSETS 820.42 925.74 819.75 716.53 659.28

TOTAL ASSETS 1,622.73 1,522.59 1,339.42 1,263.87 1,231.22