Project Solution

Ihave drawn the Quarterly Results of Hindustan Unilever Limited, a company listed on the Stock Exchange.
The results published in theofficial website of the company (htp://www.hul.co.in), areproduced hereunder:
Hindustan Unilever Limited
AUDITED FINANCIAL RESULTS forthe year ended 31st March, 2024 in Lakh)
Particulars Quarter ended Yearended

31st March, 31stMarch, 31stMarch,

2024 2023 2024

1. (a) Net Sales from Operations (Net of excise duty) 7,55,500 6.,93.582 30,17,050
(b) Other Operating Income 12,063 15,828 63,512
Income from Operations (net)[(a)+(b)]
Total 7,67,563 7,09,410 30,80,562
2. Expenses [Sumof (a)to (g)l 6,42,797 6,08,232 25,88,407
(a) Cost of Materials Consumed 2,92,918 2,91,004 11,86,731
(b) Purchases of Stock-in-Trade 91,399 95,066 3,69,796
(c) Changes in Inventories of Finished Goods, WIP and Stock-in-Trade (1,622) (12,987) 5,828

(d)Employees Benefit Expenses 38,842 37,825 1,57,889

(e) Depreciation and Amortisation Expenses 7,052 6,577 28,669

() Advertising and Promotions 1,02,789 84,034 3,87,494

(g)Other Expenses 1,11419 ,06,713 4,52,000

3. Profit from Operations before Other Income, Finance 1,24,766 1,01,178 4,92,155
Costs and Exceptional Items (1 -2)
4. Other lIncome 9,841 15,063 61,839
5. ProfitfromOrdinary Activities before Finance Costs and ExceptionalItens(3 +4) 1,34,607 1,16,241 5,53,994
6. Finance Costs 533 1,682

7. Profit from Ordinary Activities after Finance Costs but before 1,34,607 1,15,708 5,52,312
Exceptional Items (5-6)

8. Exceptional Items--Net Credit/(Charge) 17,940 6,603 66,430

9. Profit from Ordinary Activities before Tax (7 +8) 152,547 1,22,311 6,18,742
10. Tax Expense 50,739 35,098 1,87,216
11, Net Profit forthe Period (9-10) 1,01,808 87,213 4,31,526

12. Earnings Per Share (EPS) 4.71 4.03 19.95

 Hindustan Unilever Limited
SEGMENT-WISE REVENUE, RESULTSAND CAPITALEMPLOYED
Particulars
Quarter ended Year ended

31st March, 31st March, 31st March,

2024 2023 2024
Segment Revenue (Sales and
Other Operating Income)
Soapsand Detergents
3,67,371 3,49,712 14,87,661
-Personal Products
9,00,653
-Beverages 2,24,968 1,98,329

-
- Packaged Foods

Others (includes Exports,

97,615

47,683
86,904

41,968
3,63,149
1,89,180

Chemicals,Water, etc) 29,470 29,579 1,31,291

Total Segment Revenue 7,67,107 7,06,492 30,71,934
Less: Intersegment Revenue
Net SegmentRevenue 7,67,107 7,06,492 30,71,934
Segment Results (Profit before Tax and Interest from Ordinary Activities)
Soapsand Detergents 48,825 42,171 2,03,365

- Personal Products

Beverages
-Packaged Foods
62,452
18,161
49,581
16,304
2,42,435

61,456

- Others (includes Exports,Chemicals,Water,etc.)

2,540

(783)
2,296

(2,505)
8,317

(1,548)

Total Segment Results 1,31,195 1,07,847 5,14,025

Less: Finance Costs (533) (1,682)

Add/(Less): Other Unallocable Income Net of Unallocable Expenditure 21,352 14,997 1,06,399
Total Profit before Tax from Ordinary Activities 1,52,547 1,22,311 6,18,742
Capital Employed (SegmentAssets less Segment Liabilities)
Soaps and Detergents 3,354 23,190 3,354

- -Personal

Beverages
Products 7,355

37,720
30,192
34,735
7,355

- Packaged Foods
-Others (includes Exports, Chemicals, Water, etc.)
21,592
2,457
17,428
2,160
37,720

21,592
2,457
Total Capital Employed in Segments 72,478 1,07,705 72,478
Add: Unallocable Corporate Assets less Corporate Liabilities 3,00,000 2,20,000 3,00,000
Total Capital Employed in Company 3,72,478 3,27,705 3,72,478

Noteson SegmentInformation:
1. Seament Revenue, Results and Capital Employed figures represent amounts identifiable to each of the

segments.Other"unallocable income net of unallocable expenditure" mainly includes interest, dividend,

gain on sale of investments (net), expenses on common services not directly
identifiable to individual
seaments,corporate expenses and exceptional items. Capital Employed figures are as at 31st March, 2024and
31st March,2023.Unallocable corporate assets less corporate liabilities mainly
represent investment of
surplus fundsand cash and bank.

2. Previous period figures have been re-grouped/reclassified wherevernecessary, to

conform to this period's
classification.

Analytical Tools Used

Analytical tools used for analysis are:

1. Accounting Ratios (i.e., Profitability Ratios)

2.Segment Reportsfor analysing the inancial performanceof the company.

 Computation,
Analysis
and
COMPUTATION
PROFITABILITY RATIOS
Comments
Lakhs)
1.
OF
Accounting Ratios:
Rin

Quarter
Quarter ended
ended
1/4th
the
ended

of
year
March,
March,
March,
31st
2024
31st
2023
Profit Ratio:
31st
2024

Profit
100/Revenue
Operations
=73,84,868
7,67,563 73,36,327
7,09,410 3,79,552 7,70,141
GrossGross
from

x
100R
100/
100

x
x

50%
Operating
47%
49%

)
=
Operating
==

Profit
Ratio:
Profit 100/Revenue
Operations
()
=71,24,766
x
7,67,563 ?1,01,178 7,09,410
=1,23,039 7,70,141
x
x
x

from
100R
100R
100R

=16.26%
14.26%
15.98%
=
=

Operating Ratio:
(i)
Operating
100/Revenue
Operations
=6,42,797
7,67,563=76,08,232 7,09,410=6,47,102
7,70,141
Cost
from

x
100
100R
100R
x

x
83.74%
=85.74% =84.02%
=
×
Profit Ratio:
(iv)
Profitx 100/Revenue
Operations
=*1,01,808 7,67,563
=87,213x 7,09,410 =,07,882 7,70,141
x

Net Net
from
100
100R
100R

x
13.26%
=12.29%
14%

Return
Investrment:
=

on

(v)
Profit before
Interest
100/Capital Employed
=*134,607
3,72,478=1,15,708 3,27,705 =1,38,078
3,72,478
Net
and
Tax
100

100R

x
100R

x
x

=13.26%
=35.31%
37.10%
=

Earning
=74.71 =74.03
Per

(vi)
Share
(EPS)
74.99

Working
Notes:
Revenue Operations
(Given):
from
Operations Operating
Income]
7,67,563 7,09,410
7,70,141
from

[Net
Sales
Other
Revenue Operations:
of
from
Materials Consumed
Purchases Stock-in-Trade
Changes
2,92,918 791,399
2,91,004 95,066
2,96,683 92,449
+
+

of
+
+

Cost Cost
of
=

in
Inventories Finished Goods, Stock-in-Trade (-1,622)
+ +
=73,82,695 (-12,987)
+
=3,73,083 3,90,589
=
+
+

of
WIP
and
71457

Profit Revenue Operations Revenue Operations=767,563 3,82,695

=7,09,410-3,73,083 =7,70,141 -3,90,589
=

=
from
from

of

Gross
-Cost
=73,84,868
=73,36,327 ,79,552
3
-

Operating Profit (Given)

71,24,766 1,01,178
1,23,039
= =

-Operating Profit =7,67,563 -*1,24,766

Operating Revenue Operations
=7,09,410- 1,01,178 -7,70,141
-1,23,039
=

Cost
from
=76,42,797
=6,08,232 =7647,102
Profit after (Given) 1,01,808
87,213
1,07,882
Tax
Profit before Interest =1,01,808 50,739
=87,213+35,098
=1,07,882 +46,804
+
+

Net Net
and
Tax
533

=1,52,547
+421

=1,22,844
Profit after Finance =1,55,107
+
+

=
Net
Tax
Tax
Cost
Capital Employed
3,72,478
3,27,705
3,72,478
 Employed company
analysis required. Return Investmernt Return Capital
assess profitability company, segment-wise
on
on
the

the
of
the
is
Thus,
(RO)
or
of
computed. enable
contribution segment profitability company.
will
also
know
the
the

made
each

the
by
in
of

To is
It
us
to
Rin
Lakh)

2.
Return Investment Quarter Quarter ended
1/4th
the
ended

year

ended

on
of
March,
Interest 100/Capital Employed
March,
March,
2024

31st

and
Tax
31st
2023

Net
31st
2024

Profit
before
100/3,354= 1515.83%
23,190= 181.85% =50,841
Detergents 3,354= 1455.72% =42,171
=748,825
100/

and
100/
x

Soaps
7,355 824.05%
Personal Products =49,581 x100/F30,192 64.22%
1 T60,609
=62,452 100/R 7,355 849.11%
100
37,720= 40.73%
34,735 46.94% =15,364
100R37,720 48.15% 16,304
Beverages =18,161
100/R

x100/
9.42%
Packaged =72,034x 21,592
=72,540x 100/R 21,592 11.76% =2,296 17,428 3.17%
1
=
100R

100

Foods
2,457 (15.75%)
Others (incudes Exports, Chemicals, Water, 2,160= (115.97%)
===
2,457 31.87%)
( =2,505)
100/R

387)

100/R

783)
100R
=(

xx x x

etc.)
3,00,000 8.87%
Unallocable Income Unallocable Expenditure =721,352x100/R 3,00,000 =7.12% 14,997 2,20,000 6.82% =26,600
=
====
100R

of

Net
100/

Other
=
155,061 3,72,478=41.63%
= ===

=1,22,311 100R3,27,705=3732%
=
=*152,547x100/R3,72,478=40.95%
Total
10OR
xxx xxx

xxxx
Working
Notes:

1.
ended March, 2024)
Quarter ended March, 1/4th
Quarter ended March, 2024)
Profit before Interest
of
year
31st

the

Tax
31st
2023

31st

Net
and
=742,171 =750,841
=48,825
Detergents
and

Soaps
=49,581 =60,609
Personal Products =762,452
)
=715,364
=718,161 =16,304
Beverages
=72,296 =72,034
=72,540
Packaged
Foods
2,505)
Exports, Chemicals, Water,
Others (includes
387)

783)
=(

etc)
=(
=14,997 =26,600
Unallocable
Income Unallocable
Expenditure
21,352
=

Net
of
=1,55,061
Other
=71,22,311
71,52,547
Total
=
(
March, 1/4th ended March,
2.
Ouarter ended March, 20240) Quarter ended
Capital Employed
of
2024

the

2023
year
31st

31st
31st
()

=*23,190
=3,354
)

=73,354
Detergents
and
=30,192 =7,355
Soaps
=7,355
Personal Products
=37,720
=34,735
=37,720
Beverages
=721,592
=17,428
=21,592
Packaged
=72,160 =2,457
Foods
=2,457
Others (includes Exports, Chemicals, Water,
etc)
=2,20,000 =3,00,000
=3,00,000
Unallocable Corporate Assets Corporate Liabilities
less
=3,72,478
=3,27,705
3,72,478
Total
On the basis of the information of Hindustan Unilever Limited, relating to financial results for the quarters

ended 31st March, 2024, 31st March,2023 and the year ended 31st March, 2024, prepare the project that

shows the analysis of the Profit and Loss and compare the result from the capital employed.

1. Study of Revenue from Operations

A. Calculate the difference of the Revenue from Operations of the given two quarters (ie, quarter

ended 31st March, 2024 and quarter ended 31st March, 2023) and show it graphically.

B. Calculate the difference of the Revenue from Operations of quarter ended 31st March,2024 and

1/4th of the year ended 31st March,2024and show it graphically.

C Calculate the difference in percentage change in Revenue from Operations to Capital Employed

of the given two quarters (i.e., quarter ended 31st March, 2024 and quarter ended 31st March.
2023)and show it graphically.

2. Study of Net Profit

A. Calculate the difference of the Net Profitof the given two quarters (.e., quarter ended at

31st March, 2024 and quarter ended at 31st March, 2023) and show it graphically.

B. Calculate the difference of the Net Profit of the quarter ended 31st March, 2024and 1/4th of the

year ended 31st March, 2024and show it graphically.

C. Calculate the difference in percentage change in Net Profit to Capital Employed of the given two

quarters (i.e, quarter ended 31st March,2024 and quarter ended 31st March, 2023) and show it
graphically.

3. Study of the Contribution made by the Different Segments

) Contribution in RespectofRevenmue from Operations

A. Calculate the difference of the segment-wiseRevenue from Operations of the given two

quarters (i.e., quarter ended 31st March,2024and quarter ended 31st March,2023)and show
it graphically.

B. Calculate the difference of the segment-wiseRevenue from Operationsof the quarter ended

31st March,2024 and 1/4th of the year ended 31st March, 2024 and show it
graphically.

C. Calculate the difference in percentage change in segment-wise Revenue ront

Operations to Capital Employed of the given two quarters (i.e., quarter endeu
31st March,2024 arnd quarter ended 31st March, 2023)
and show it graphically.

(i) Contribution in Respect of Profit

A. Calculatethe difference ofthesegment-wise Net Profit ofthe given two quarters((i.e., quarter
ended 31st March, 2024and quarter ended 31st March, 2023)and show it graphically·
B. Calculate the difference of the segment-wise Net Profit of the quarter ended 31st March,

2024 and 1/4th of the year ended 31st

March, 2024 and show it graphically.
C. Calculate the difference in Capital
percentage change in segment-wise Net Profit to
Employed of the given two quarters (i.e., quarter ended
ended
31st March, 2024 and quarter
31st March, 2023)arnd show it graphically.
1. A. Tableshowing Revenue from Operations forthe quarters ended 31st March,2024and 31st March,
2023 and their difference:

Particulars Difference
Quarter ended Quarter ended

31st March, 2024 31st March, 2023

Total Revenue from Operations 7,67,563 7,09,410 58,153

Graphical presentation of Revenue from Operations for the quarter ended 31st March, 2024 and
31st March, 2023 and their difference:

9,00,000
7,67,563
8,00,000
7,09,410
7,00,000

6,00,000

5,00,000
4,00,000

3,00,000
2,00,000
758,153
1,00,000

Quarter ended Quarter ended Difference

31st March,2024 31st March, 2023

1. B. Table showing difference of the Revenue from Operations of the quarter ended 31st March, 2024
and 1/4th of the year ended 31st March, 2024:
Particulars Quarterended 1/4th theYear Difference
of
31st March, ended 31st March,
2024 ) 2024 ()
Total Revenue from Operations 7,67,563 7,70,141 (2,578)

Graphical presentation of difference of the Revenue from Operations for the quarter ended
31st March, 2024 and 1/4th of the year ended 31st March, 2024:

9,00,000
77,67,563 77,70,141
8,00,000

7,00,000
6,00,000
5,00,000
4,00,000
3,00,000
2,00,000
1,00,000

-1,00,000 (2,578)
Quarter ended 1/4th of the year
ended Difference
31st March, 2024 31st March, 2024
1. C Table showing percentage of Revenue fromOperationsto Capital Employed of the quarter ended
31st March, 2024 and 31st March, 2023:

Particulars Employed
Revenue from Capital Percentage of
Revenue
Operations inQuarter ended from Operations
to
Capital Employed (96)

Quarter ended 31st March, 2024 7,67,563 3,72,478 206

Quarter ended 31st March, 2023 7,09,410 3,27,705 216

Table showing difference in percentage change in Revenue from Operations to

Capital Employed:
Particulars Quarterended
Quarterended Difference

31st March, 2024 31st March, 2023

% %
%of Total Revenue from Operationsto Capital Employed 206 216 (10)

Graphical presentation of the difference in percentage change in Revenue from Operations to

Capital Employed:

250
206% 216%
200

150

100

50

-50 -10%
Quarterended Quarter ended al bobr Difference
31stMarch, 2024 31st March, 2023

2. A. Table showing Net Profit of the quarter ended 31st March, 2024 and 31st March, 2023
and their
difference:

Particulars
tazQuarter ended Quarter ended Difference

31st March, 2024 31st March, 2023

Net Profit
1,01,808 o 87,213 14,595

Graphical presentation of the Net Profit forthe quarter ended 31st March, 2024 and 31st March
2023 and their difference:

1,20,000

1,00,000
?1,01,808
87,213
80,000

60,000

40,000

20,000 14,595

Quarter ended
Quarter ended
31st March, 2024 Difference
31st March, 2023
 B. Table showing difference of the Net Profit of the quarter ended 31stMarch,2024
and 1/4th of fhe

year ended 31st March, 2024:

Particulars
Quarter ended 1/4th of the Year ended
Difference
31st March, 2024 31st March, 2024

Net Profit 1,01,808 1,07,882 (6,074)

Graphical presentation of difference of the Net Profit for the quarter ended 31st March, 2024 and
1/4th of the year ended 31st March, 2024:

9,00,000
8,00,000
7,00,000
6,00,000
5,00,000
4,00,000
3,00,000
2,00,000 R1,01,808 1,07,882
1,00,000

(6,074)
-1,00,000
Quarter ended 1/4th of the year ended
Difference
31st March,2024 31st March, 2024

2. C. Table showing percentage of Net Profit to Capital Employed of the quarter ended
31st March, 2024 and 31st March, 2023:
Net Capital Percentage of Net
Particulars
Profit Employed Profit to Capital

Employed (96)

1,01,808 3,72,478 27.33

Quarterended 31st March, 2024
3,27,705 26.61
Quarterended 31st March, 2023 87,213

Net Profit to Capital Employed of the quarter

Table showing difference in percentagechange in
ended 31st March, 2024 and 2023:
Difference
ParticularS Quarter ended Quarter ended

31st March, 2024 31st March, 2023

26.61% 0.72%
%of Net Profit to Capital Employed
27.33%

Graphical presentation of the difference of Income from Operationsto Capital Employed:

30
27.33% 26.61%
25

20

15

10

5
0.72%

Quarter ended Quarter ended Difference

31st March, 2024 31st March,2023
3. ()A. Table showing segment-wiseRevenue for the quarter ended 31st March, 2024 and 31st March

2023 and their difference:

Segment Revenue Quarter ended Quarter ended Difference

31st March, 2023

(Sales and Other Operating Income) 31st March, 2024

3,49,712 17,659
Soaps and Detergents 3,67,371

Personal Products 2,24,968 1,98,329 26,639

Beverages 97,615 86,904 10,711

47,683 41,968 5,715

Packaged Foods

Others (incudes 29,470 29,579 (109)

Exports, Chemicals,Water,etc)

Graphical presentation of segment-wiseRevenue from Operations for the quarter ended

31st March,2024 and 31st March,2023 and their difference:

Quarter ended Quarter ended

Difference
31st March, 2024 31st March, 2023
4,80,000
4,30,000 B.7.71

3,80,000
3,30,000
2,80,000
2,24,968
2,30,000
1|98,329
1,80,000
1,30,000
97,615
86,904|
80,000 765
47,483
41,968|
2,639|
$7s|
10,711
30,000
-20,000 Personal
Soapsand Beverages Packaged Others
(109)
Detergents Products Foods

3. (i) B. Table showing difference of the segment-wise Revenue of the quarter ended
31st March,2024 arnd 1/4th of the year ended 31st March, 2024:

Segment Revenue
(Sales and Other Operating Income)
SO inot arn
Quarter ended

31st March, 2024

1/4th

ended 31st March. 2024

of the Year Difference

Soaps and Detergents 3,67,371 3,71,915 (4,544)

Personal Products 2,24,968 2,25,163 (195)

Beverages 97,615 90,787 6,828

Packaged Foods 47,683 47,295 388

Others (indudes Exports, Chemicals,Water, etc) 29,470 32,823 (3,353)

Total SegmentRevenue 7,67,107 7,67,984 (877)

Les: Intersegment Revenue

Net SegmentRevenue 7,67,107 7,67,984 (877)

 Graphical presentation of difference of the segment-wiseRevenue from Operations of the
quarter ended 31st March, 2024 and 1/4th of the yearended 31st March, 2024:

Quarter ended 1/4th of the year ended

31st March, 2024 Difference
31st March, 2024
3,90,000

3,40,000

2,90,000

2,40,000

1,90,000

1,40,000

90,000

40,000

-10,000 Soaps and Personal Prod

Beverages Packaged Foods Others
Detergents ucts

3. (6) C. Table showing percentage of segment-wiseRevernue from Operations of the quarter ended
31st March, 2024 to Capital Employed of the quarter ended 31st March, 2024:
Revenue from Capital Employed Percentage of
Segment Revenue
(Sales and Other Operating Incoime) Operations in in Quarter ended Revenue to

Quarterended 31st March, Capital

31st March, 2024 ) 2024 ®) Employed (6)

3,67,371 3,354 10,953.22
Soaps and Detergents
Personal Products 2,24,968 7,355 3,058.71

97,615 37,720 258.79

Beverages

47,683 21,592 220.84

Packaged Foods

Others (includes Exports, Chemicals, Water,etc.) 29,470 2,457 1,199.43

Table showing percentage of segment-wiseRevenue of the quarter ended 31st March,2023

to Capital Employed of the quarter ended 31st March, 2023:

Revenue from Employed Percentage of

Segment Revenue Capital

(Sales and Other Operating Income) Operations in in Quarter ended Revenue to

Quarter ended 31st March, Capital

31st March, 2023 () 2023 () Employed (%)

3,49,712 23,190 1,508.03

Soaps and Detergents

Personal Products 1,98,329 30,192 656.89

Beverages 86,904 34,735 250.19

240.81
Packaged Foods 41,968 17,428

29,579 2,160 1,369.40

Others (includes Exports, Chemicals,Water,etc.)
 Table showing difference in percentage change in segment-wiseRevenue to Capital Employed
of the quarter ended 31st March, 2024and 31st March, 2023:

SegmentName % of Segment % of Segment Difference

Revenue to Revenue to

Capital Employed Capital Employed

2024 2023 %
Soaps and Detergents 10,953.22 1,508.03 9,445.19

Personal Products 3,058.71 656.89 2,401.82

Beverages 258.79 250.19 8.60

Packaged Foods 220.84 240.81 (19.97)

Others (includes Exports, Chemicals, Water,etc) 1,19943 1,369.40 (169.97)

Graphical presentation of difference in percentage change in segment-wiseRevenue to Capital

Employed of the quarter ended 31st March,2024 and 31st March, 2023:
o0001

% of Segment Revenueto % of Segment Revenueto Difference

Capital Employed2024 Capital Employed2023

12,000
1953.22
g445]19
10,000

8,000

6,000

4,000
97
3|05871
2,401.82
36940
lsoso3
2,000
1,199,43
6s5.89|
25479 24).81|
25,19
(19|97)
(169.97)
Soapsand Personal Beverages Packaged Others
8220.84
-2,000
Detergents Products Foods

3. (ii) A. Table showing segment-wiseProfit before Tax of the quarter ended 31st March, 2024 and
31st March, 2023 and their difference:

Segment-wise Profit before Tax Quarter ended Quarter ended Difference

31st March, 2024 31st March, 2023

Soapsand Detergents 48,825 42,171 6,654

PersonalProducts 62,452 49,581 12,871

Beverages 18,161 16,304 1,857

Packaged Foods 2,540 2,296 o 244

Others (includes Exports, Chemicals,Water, etc.) (783) (2,505) 1,722

 Graphical presentation of segment-wise Profit before Tax of the quarter ended
31st March, 2024 and 31st March,2023 and their difference:

Quarter ended Quarter ended Difference

31st March, 2024 31st March, 2023
70,000

60,000

49,581
48,825
50,000

62,452
42,171

40,000

rll to bvvoam
30,000
304

20,000

18,161
12,871

10,000 6654
2,540 2,296 1,72
,85)
|244

Soapsand Personal Beverages Packaged Others

Detergents Products Foods (783)
-10,000
2,505)

3. (1) B. Table showing difference of segment-wise Profit before Tax of the quarter ended
31st March, 2024 and 1/4th of the year ended 31st March, 2024:

Segment-wise Profit before Taxls G Quarter ended 1/4th of the Year ended Difference

31st March, 2024 31st March, 2024 ()

48,825 50,841 (2,016)
Soaps and Detergents
Personal Products 62,452 60,609 1,843

18,161 15,364 2,797

Beverages 523
2,540 2,079 461
Packaged Foods
(783) (387) (396)
Others (includes Exports, Chemicals, Water, etc)

Graphicalpresentation of difference of the segment-wiseProftbefore Tax of the quarter ended

31st March, 2024 and 1/4th of the year ended 31st March, 2024:

Quarter ended 1/4th of the year ended

Difference
31st March, 2024 I31st March, 2024

70,000

60,000
50,841
48.825
62,452
50,000

40,000

30,000

20,000

10,000
Others

Soaps and Personal Beverages Packaged

396)|
Detergents Products Foods
-10,000
(2,p16)
3. (i) C. Table showing percentage of segment-wiseProfit before Tax of the quarter ended 31st March.
2024 to Capital Employed of the samequarter ended 31st March,2024:
SegmentName Profit before Capital Employed in Percentage of PBT to
Tax (2024) ) Quarter ended 2024 ) Capital Employed (96)

Soaps and Detergents 48,825 3,354 1455.72

Personal Products 62,452 7,355 849.11

Beverages 18,161 37,720 48.15

Packaged Foods 2,540 21,592 11.76

Others (includes Exports, Chemicals,Water,etc) (783) (2,457) (31.87)

Table showing percentage of segment-wise Profit before Tax of the quarter ended
31st March,2023 to Capital Employed of the same quarter ended 31st March,2023:

SegmentName Profit before Capital Employed in Percentage of PBT to

Tax (2023) ) Quarter ended 2023(®)Capital Employed (96)

Soapsand Detergents 42,171 23,190 181.85

Personal Products 49,581 30,192 164.22

Beverages 16,304 34,735 46.94

Packaged Foods 2,296 17428 13.17

Others (includes Exports,

Chemicals,Water,etc) (2,505) 2,160 (115.97)

Table showing difference in percentage change in segment-wise Net Profit before Tax to

Capital Employed of the quarter ended 31st March, 2024 and 31st March, 2023:
SegmentName % ofSegment-wise % ofSegment-wise Difference

Profit beforeTax to Profit beforeTax to

Capital Employed Capital Employed

2024 2023 (%)

Soaps and Detergents 1455.72 181.85 1,273.87

Personal Products 849.11 164.22 684.89

Beverages 48.15 46.94 1.21

Packaged Foods 11.76 13.17 (1.41)

Others (includes Exports,Chemicals,Water, etc.) (31.87) (115.97) 84.10

Graphical presentation of difference in percentage in segment-wiseNet Profit before Tax to

Capital Employed for the quarter ended 31st March, 2024 and 31st March, 2023:

% of Segment-wise Profit before Tax % of Segment-wise Profit before Tax

Difference
to Capital Employed2024 to Capital Employed2023

1,500

1.200
1455.72
900

600

300

Soapsand Personal Packaged

Detergents Products Beverages Foods Others
-300
Analysis and Comments
1. Gross Profit Ratio, Operating Profit Ratioand Net Profit Ratio have increased for the quarter ended
31st March, 2024 in comparison to quarter ended 31st March, 2023.
2. Operating Ratio has decreased for the quarter ended 31st March, 2024 in comparison to quarter
ended 31st March, 2023.

3. Return on Investment quarter ended 31st March, 2024 is lesser than the Return on Investment for

the year ended 31st March, 2024.

4. Earning Per Share (EPS)has increased for the quarter ended 31st March, 2024 in comparison to
quarter ended 31st March,2023. And also, it has increased for the year ended 31st March, 2024.