KTC LIMITED KTC LIMITED

CIN OF KTC LTD CIN OF KTC LTD KTC LIMITED KTC LIMITED

REGISTERED OFFICE: Registered Address Of KTC LTD REGISTERED OFFICE: Registered Address Of KTC LTD CIN OF KTC LTD CIN OF KTC LTD

Trial Balance STANDALONE BALANCE SHEET AS AT $31$ST MARCH, $2023$ STANDALONE PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED $31$ST MARCH, $2023$ STANDALONE CASH FLOW STATEMENT FOR THE YEAR ENDED $31$ST MARCH, $2023$ Categorisation RATIO ANALYSIS

In Lakhs, except number of shares which are reflected in thousands per share amount In Lakhs, except number of shares which are reflected in thousands per share amount In Lakhs, except number of shares which are reflected in thousands per share amount In Lakhs, except number of shares which are reflected in thousands per share amount Particulars Ratio Conclusions from the ratios

S$.$No Particular Amount Dr Amount Cr $($Rs$.)$ Particulars Note Amount Particulars Note Year Ended $1$ CURRENT RATIO $($In Times$)$

$1$ Property, Plant and Equipment $20,491\mathrm{.}32$ Particulars Note No$.$ As at $31$st March, $2023$ As at $31$st March, $2022$ No$.31$st March, $2023$ No$.31$st March, $2023($Total Current Assets $/$ Current Liabilities$)$

$2$ Capital Work$-$in$-$Progress $1,681\mathrm{.}47$

$3$ Investment Property $352\mathrm{.}26$ I. EQUITY AND LIABILITIES I. Revenue From Operations $1$ Cash Flow From Operating Activities

$4$ Goodwill $577\mathrm{.}20$ Net Profit After Depreciation but Before Tax $-$

$5$ Other Intangible Assets $2,037\mathrm{.}421$ Shareholder's Fund II$.$ Other Income Adjustment For Non Cash Expense

$6$ Other Intangible Assets Under Development $15\mathrm{.}13($a$)$ Share Capital $1,232\mathrm{.}33$ Depreciation $2$ NET DEBT EQUITY RATIO$($In Times$)$

$7$ Right of Use Assets $715\mathrm{.}91($b$)$ Reserve and Surplus $147,597\mathrm{.}69$ III. Total Revenue$($ I$+$II$)-$ Adjustment in the Working Capital $($Net Debt$/$ Average Equity$)$

$8$ Non$-$Current Investments $16,363\mathrm{.}55$ Short Term Borrowing Net Debt $=$ Long Term Borrowing

$9$ Loan $4\mathrm{.}072$ Share Application Money Pending Allotment IV$.$ Expenses: Trade Payable Equity $=$ Equity Share Capital$+$ Reserve & Surplus

$11$ Other Non$-$Current Assets $4,819\mathrm{.}97$ Cost of Materials Consumed Other Current Liability Average Equity $=($Closing Balance of Equity $+$ Opening Balance of Equity$)/2$

$12$ Inventories $10,593\mathrm{.}903$ Non$-$Current Liabilities Purchase of Traded Goods Short Term Provision

$13$ Current Investments $16,357\mathrm{.}07($a$)$ Long Term Borrowings $4\mathrm{.}54$ Changes in Inventories of Finished Goods, By$-$Products and Work$-$in$-$Progress Current Investment $3$ DEBT SERVICE COVERAGE RATIO $($In Times$)$

$14$ Trade Receivables $2,321\mathrm{.}33($b$)$ Deferred Tax Liabilities $($Net$)1,667\mathrm{.}14$ Inventory EBIT$/$ Net Finance Charges

$15$ Cash and Cash Equivalents $206\mathrm{.}88($c$)$ Other Long Term Liabilities $2356\mathrm{.}29$ Employee Benefits Expense Trade Receivable EBIT $=$ Profit before taxes $+$ Net Finance Charges

$16$ Other Bank Balances $3,624\mathrm{.}38$ Finance Costs Deferred Tax Liabilities $($Net$)$ Net Finance Charge $=$ Net Finance Cost

$17$ Short Term Loans and Advances $5\mathrm{.}954$ Current Liabilities Depreciation and Amortisation Expense Short Term Loan

$19$ Other Current Assets $2,093\mathrm{.}93($a$)$ Short Term Borrowings $0\mathrm{.}74$ Other Expenses $7$ Other Current Assets

$20$ Equity Share Capital $1,242\mathrm{.}80($b$)$ Trade Payables: Current Tax $-$

$21$ Reserve and Surplus $47,597\mathrm{.}69($A$)$ Total Outstanding dues of Micro Enterprise and Small Enterprise $100\mathrm{.}96$ Total Expenses $($IV$)-$ i Net Cash Flow From Operating Activity $-4$ CURRENT LIABILITY RATIO $($ In Times$)$

$22$ Long Term Borrowings $3\mathrm{.}284,122\mathrm{.}44$ Exceptional Item $($Total Current Liabilities$/$ Total Liabilities$)$

$23$ Lease Liabilities $320\mathrm{.}13($B$)$ Total Outstanding dues of Creditors Other than Micro Enterprise and Small Enterprise V$.$ Profit Before Tax $($ III$-$IV$)-2$ Cash Flow from Investing Activities

$25$ Short Term Provisions $265\mathrm{.}42$ Purchase of PPE $5$ TOTAL DEBTS TO TOTAL ASSET RATIO

$26$ Deferred Tax Liabilities $($Net$)1,621\mathrm{.}13($c $)$ Other Current Liabilities $37,198\mathrm{.}35$ VI$.$ Tax Expense Non$-$Current Assets $($Non$-$current Borrowings$+$ Current Borrowings$+$Non$-$Current and Current Lease Liabilities $)/$ Total Assets

$27$ Short Term Borrowings $1\mathrm{.}26($d$)$ Short Term Provisions $242\mathrm{.}47$ Current Tax Long term Loan and Advances

$28$ Total Outstanding Dues of Micro Enterprises and Small Enterprises $137\mathrm{.}50$ Deferred Tax ii Net Cash Flow From Investing Activity $-6$ DEBTORS TURNOVER RATIO $($ In Times$)$

$29$ Total Outstanding Dues of Creditors Other Than Micro Enterprises and Small Enterprises $4,213\mathrm{.}76$ Total Liabilities $-62,522\mathrm{.}95$ Income Tax Relating to Earlier Years $($Net Sales$/$Average Account Receivable$)$

$31$ Other Financial Liabilities $1,883\mathrm{.}17$ VII. Profit for the Year $-$ Average Account Receivable $=($Closing Account Receivable $+$ Opening Account Receivable$)/2$

$32$ Other Current Liabilities $5,446\mathrm{.}16$ II$.$ ASSETS $3$ Cash Flow from Financing Activities

$34$ Current Tax Liabilities $($Net$)776\mathrm{.}13$ VIII. Earnings per Equity Share $($Nominal Value per Share Rs$./-)$ Long Term Borrowing

$35$ Revenue From Operation $70,251\mathrm{.}28(1)$ Non$-$Current Assets $-$ Basic $($Rs$.)$ #DIV$/0!$ Other Long Term Liabilities $7$ INVENTORY TURNOVER RATIO $($ In Times$)$

$36$ Other Income $2,437\mathrm{.}61($a$)$ Property, Plant and Equipment and Intangible Assets $-$ Diluted $($Rs$.)15\mathrm{.}09$ Share Capital COGS$/$Average Inventory

$37$ Cost of Materials Consumed $19,809\mathrm{.}83($i$)$ Property, Plant and Equipments $6,989\mathrm{.}60$ iii Net Cash Flow From Financing Activity $-$ Average inventory$=($Closing inventory$+$opening inventory$)/2$

$38$ Purchases of Stock$-$in$-$Trade $9,109\mathrm{.}85($ii$)$ Intangible Assets $43,321\mathrm{.}10$ As per our report of even date attached. $8$ NET PROFIT MARGIN$(\%)$

$39$ Changes in Inventories of Finished Goods, By$-$Products and Work in Progress $-39\mathrm{.}50($iii$)$ Capital Work$-$in$-$Progress $2,442\mathrm{.}34$ Net Cash Flow$($i$+$ii$+$iii$)-($Net Profit after tax$/$ Turnover$)$

$40$ Excise Duty $4,208\mathrm{.}01($b$)$ Non$-$Current Investments $16,021\mathrm{.}52$ For For and on behalf of the Board of Directors Opening Balance of Cash and Cash Equivalent $3,877\mathrm{.}94$

$41$ Employee Benefits Expenses $3,569\mathrm{.}46($c $)$ Deferred Tax Assets $($Net$)$ Chartered Accountants Closing Balance of Cash and Cash Equivalent $3,877\mathrm{.}94$ Turnover $=$ Revenue From Operations

$42$ Finance Costs $41\mathrm{.}81($d$)$ Other Non$-$Current Assets $5$ Firm's Registration Number $-$ As per our report of even date attached.

$43$ Depreciation and Amortisation Expenses $1,662\mathrm{.}739$ NET WORTH

$44$ Other Expenses $9,649\mathrm{.}16(2)$ Current Assets For For and on behalf of the Board of Directors $($Equity Share Capital $+$ Other Equity$+$ Hybrid Perpetual Securities$)$

$45$ Exceptional Items $-72\mathrm{.}87($a$)$ Current Investments $11,624\mathrm{.}95($CA $)$ Name Of Director Chartered Accountants

$46$ Current Tax Expenses $6,025\mathrm{.}32($b$)$ Inventories $9,997\mathrm{.}77$ Membership No$.$ Director Firm's Registration Number $-$

$47$ Deferred Tax Expenses $-28\mathrm{.}22($c$)$ Trade Receivables $1,952\mathrm{.}50$ Partner$/$Proprietor DIN OF Director $10$ RETURN ON EQUITY $(\%)$

Total $136,197\mathrm{.}32136,197\mathrm{.}32($d$)$ Cash and Bank Balances $63,877\mathrm{.}94$