Profit & Loss

Sheela Foam Ltd		Industry : (Consumer Durables)
BSE Code: 540203	NSE Symbol: SFL	P/E(TTM): 77.73
ISIN Demat: INE916U01025	Div & Yield%: -	EPS(TTM): 9.55
Book Value(₹): 256.99	Market Cap(₹Cr.): 8,070.14	Face Value(₹): 5.00

Particulars	Mar '24	Mar '23	Mar '22	Mar '21	Mar '20
INCOME :
Sales Turnover	1,879.52	2,038.57	2,008.21	1,693.86	1,754.77
Excise Duty	-	-	-	-	-
Net Sales	1,879.52	2,038.57	2,008.21	1,693.86	1,754.77
Other Income	114.70	75.09	70.22	47.43	41.35
Stock Adjustments	-25.38	16.59	8.66	8.50	-3.86
Total Income	1,968.84	2,130.25	2,087.09	1,749.79	1,792.26
EXPENDITURE :
Raw Materials	1,043.75	1,215.49	1,348.24	903.68	823.00
Power and Fuel Cost	9.15	8.79	7.55	6.51	8.11
Other Manufacturing Expenses	109.10	119.79	27.24	98.19	133.12
Selling and Administration Expenses	293.18	308.89	240.24	314.90	396.96
Miscellaneous Expenses	27.28	44.77	27.87	22.13	33.62
Employee Benefit Expenses	167.15	151.71	131.88	119.72	141.07
Less: Preoperative Expenditure	5.32	2.51	-	-	-
Total Expenses	1,644.29	1,846.93	-	-	-
Operating Profit	324.55	283.32	304.06	284.66	256.38
Interest	43.75	8.13	7.11	8.68	8.14
Gross Profit	280.80	275.19	296.95	275.98	248.24
Depreciation	58.44	41.08	32.39	32.53	33.09
Profit Before Tax	222.36	234.11	264.56	243.45	215.15
Current Tax	45.96	63.93	70.32	60.81	54.23
Fringe Benefit tax	-	-	-	-	-
Deferred Tax	8.17	-0.91	-3.07	1.50	-4.59
Reported Net Profit	168.23	171.09	197.31	181.15	165.51
Extraordinary Items	43.37	14.05	9.76	12.43	4.26
Adjusted Net Profit	124.86	157.04	187.55	168.72	161.25
Adjustment below Net Profit	-0.34	-5.79	-3.59	2.10	-0.13
Profit/Loss Balance carried down	1,315.93	1,150.63	966.72	785.28	626.63
Statutory Appropriations	-	-	-	-	-
Appropriations	-	-	-	-	-
P & L Balance carried down	1,483.82	1,315.93	1,160.45	968.53	792.01
Dividend	-	-	-	-	-
Preference Dividend	-	-	-	-	-
Equity Dividend (%)	-	-	-	-	-
Dividend Per Share(Rs)	-	-	-	-	-
Earnings Per Share-Unit Curr	15.48	17.54	40.45	37.13	33.93
Earnings Per Share(Adj)-Unit Curr	15.48	17.54	20.23	18.57	16.97
Book Value	246.02	139.62	247.94	207.73	170.17
Book Value(Adj)-Unit Curr	246.02	139.62	123.97	103.87	85.09

Particulars

Mar '24

Mar '23

Mar '22

Mar '21

Mar '20

INCOME :

Sales Turnover

1,879.52

2,038.57

2,008.21

1,693.86

1,754.77

Excise Duty

Net Sales

1,879.52

2,038.57

2,008.21

1,693.86

1,754.77

Other Income

114.70

75.09

70.22

47.43

41.35

Stock Adjustments

-25.38

16.59

8.66

8.50

-3.86

Total Income

1,968.84

2,130.25

2,087.09

1,749.79

1,792.26

EXPENDITURE :

Raw Materials

1,043.75

1,215.49

1,348.24

903.68

823.00

Power and Fuel Cost

9.15

8.79

7.55

6.51

8.11

Other Manufacturing Expenses

109.10

119.79

27.24

98.19

133.12

Selling and Administration Expenses

293.18

308.89

240.24

314.90

396.96

Miscellaneous Expenses

27.28

44.77

27.87

22.13

33.62

Employee Benefit Expenses

167.15

151.71

131.88

119.72

141.07

Less: Preoperative Expenditure

5.32

2.51

Total Expenses

1,644.29

1,846.93

Operating Profit

324.55

283.32

304.06

284.66

256.38

Interest

43.75

8.13

7.11

8.68

8.14

Gross Profit

280.80

275.19

296.95

275.98

248.24

Depreciation

58.44

41.08

32.39

32.53

33.09

Profit Before Tax

222.36

234.11

264.56

243.45

215.15

Current Tax

45.96

63.93

70.32

60.81

54.23

Fringe Benefit tax

Deferred Tax

8.17

-0.91

-3.07

1.50

-4.59

Reported Net Profit

168.23

171.09

197.31

181.15

165.51

Extraordinary Items

43.37

14.05

9.76

12.43

4.26

Adjusted Net Profit

124.86

157.04

187.55

168.72

161.25

Adjustment below Net Profit

-0.34

-5.79

-3.59

2.10

-0.13

Profit/Loss Balance carried down

1,315.93

1,150.63

966.72

785.28

626.63

Statutory Appropriations

Appropriations

P & L Balance carried down

1,483.82

1,315.93

1,160.45

968.53

792.01

Dividend

Preference Dividend

Equity Dividend (%)

Dividend Per Share(Rs)

Earnings Per Share-Unit Curr

15.48

17.54

40.45

37.13

33.93

Earnings Per Share(Adj)-Unit Curr

15.48

17.54

20.23

18.57

16.97

Book Value

246.02

139.62

247.94

207.73

170.17

Book Value(Adj)-Unit Curr

246.02

139.62

123.97

103.87

85.09