Integrated Annual Report 2024-25 344 47. Additional regulatory information: a. Ratios: Particulars 2025 2024 Debt-Equity Ratio (times) (Long term Borrowings + Short term Borrowings) / (Total Equity)................................................................................... 0.02 0.03 Debt Service Coverage Ratio (times) (Profit before interest, tax, depreciation, amortisation and impairments) / (Gross interest for the period + Principal repayments of long term borrowing within a year)..................... 50.22 47.71 Return on Equity (Net Profit for the period / Average Total Equity for the period)...................................................................................... 20.82% 22.25% Inventory Turnover (times) (Cost of materials consumed / Average Inventories for the period)................................................................................ 8.61 7.96 Trade Receivables Turnover (times) (Revenue from sale of goods and services) / (Average Trade Receivable for the period)............................... 22.17 22.58 Trade Payables Turnover (times) (Purchase of goods and services + Other Expenses) / (Average Trade Payable for the period)................. 4.53 4.59 Net Capital Turnover (times) (Revenue from operations) / [Average working capital (Current assets less Current liabilities) for the period]............................................................................................................................................................................................................................ 9.26 10.90 Net Profit margin (%) (Net Profit for the period / Income from operations)................................................................................................................. 9.99% 10.50% Return on Capital Employed (%) (Profit before interest and tax / (Average Total Equity + Average Total Debt for the period)...................... 27.27% 26.74% Return on Investment (%) (Income earned on investments / Average Investment for the period)......................................................................... 7.80% 7.45% Explanatory notes: (i) Cost of materials consumed for the purpose of Inventory turnover ratio includes Purchases of stock-in-trade and Changes in inventories of finished goods, stock-in-trade and work-in-progress. (ii) Investments includes current and non-current investments including Fixed deposits, Mutual funds, Corporate deposits, Inter corporate deposits excluding investments in Equity instruments. Explanation for change in the ratios by more than 25%: Debt Equity Ratio (times): The debt equity ratio is at 0.02 in current year as against 0.03 in previous year primarily due to repayment of borrowings during the year. b. Quarterly returns / statements filed by the Company with banks are in agreement with the books of accounts. c. Transactions with Struck off Companies: Rupees crores Name of the Struck off Company Receivables Payables Other Outstanding Balances - Assets Other Outstanding Balances - Liabilities Number of Shares held by Struck off Companies Babace Pneumatics Private Limited — * — — — Badri Sarraf Fin & Mutual Benefit Co Limited — — — — 796 Baux Arch Tech Private Limited — * — — — Betex India Limited — — — — 860 C Cube Sports Private Limited — 0.01 — — — Dimensions Engineering Technologies Private Limited — 0.01 — — — Dreams Comtrade Private Limited — — — — 2 Elegant Finvest Private Limited — — — — 4 Enffluence Technologies Private Limited — 0.02 — — — Frontline Corporate Finance Limited — — — — 1,944 Garlick Designing & Cons Private Limited — — — — 264
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