Profit & Loss

PC Jeweller Ltd		Industry : (Diamond, Gems and Jewellery)
BSE Code: 534809	NSE Symbol: PCJEWELLER	P/E(TTM): -
ISIN Demat: INE785M01021	Div & Yield%: -	EPS(TTM): 0.02
Book Value(₹): 6.80	Market Cap(₹Cr.): 8,085.11	Face Value(₹): 1.00

Particulars	Mar '24	Mar '23	Mar '22	Mar '21	Mar '20
INCOME :
Sales Turnover	189.45	2,359.46	1,574.05	2,669.34	4,938.59
Excise Duty	-	-	-	-	-
Net Sales	189.45	2,359.46	1,574.05	2,669.34	4,938.59
Other Income	43.85	147.85	59.51	30.67	77.45
Stock Adjustments	-158.45	117.15	-290.65	828.90	337.85
Total Income	74.85	2,624.46	1,342.91	3,528.91	5,353.89
EXPENDITURE :
Raw Materials	121.34	2,108.01	1,087.50	2,968.01	4,631.88
Power and Fuel Cost	4.85	7.32	5.84	5.47	7.33
Other Manufacturing Expenses	3.86	24.03	25.76	18.77	16.35
Selling and Administration Expenses	26.96	30.98	22.05	22.23	42.30
Miscellaneous Expenses	11.98	120.68	195.99	40.19	52.21
Employee Benefit Expenses	30.46	53.44	45.47	40.55	71.57
Less: Preoperative Expenditure	-	-	-	-	-
Total Expenses	-	-	-	-	-
Operating Profit	-124.60	280.00	-39.70	433.69	532.25
Interest	504.98	498.99	442.21	396.02	374.05
Gross Profit	-629.58	-218.99	-481.91	37.67	158.20
Depreciation	19.69	25.85	26.24	33.26	34.66
Profit Before Tax	-649.27	-244.84	-508.15	4.41	123.54
Current Tax	-	-56.28	-18.93	-51.74	47.68
Fringe Benefit tax	-	-	-	-	-
Deferred Tax	-	150.55	-99.62	-4.69	-2.64
Reported Net Profit	-649.27	-339.11	-389.60	60.84	78.50
Extraordinary Items	-0.75	-0.01	0.01	0.26	0.28
Adjusted Net Profit	-648.52	-339.10	-389.61	60.58	78.22
Adjustment below Net Profit	-	-0.09	-	-	-21.99
Profit/Loss Balance carried down	1,920.04	2,259.24	2,648.84	2,588.00	2,533.44
Statutory Appropriations	-	-	-	-	-
Appropriations	-	-	-	-	-
P & L Balance carried down	1,270.77	1,920.04	2,259.24	2,648.84	2,589.95
Dividend	-	-	-	-	-
Preference Dividend	-	-	-	-	-
Equity Dividend (%)	-	-	-	-	-
Dividend Per Share(Rs)	-	-	-	-	-
Earnings Per Share-Unit Curr	-13.95	-7.29	-8.37	1.31	1.99
Earnings Per Share(Adj)-Unit Curr	-1.40	-0.73	-0.84	0.13	0.20
Book Value	62.27	76.17	83.45	91.86	101.32
Book Value(Adj)-Unit Curr	6.23	7.61	8.35	9.20	10.18

Particulars

Mar '24

Mar '23

Mar '22

Mar '21

Mar '20

INCOME :

Sales Turnover

189.45

2,359.46

1,574.05

2,669.34

4,938.59

Excise Duty

Net Sales

189.45

2,359.46

1,574.05

2,669.34

4,938.59

Other Income

43.85

147.85

59.51

30.67

77.45

Stock Adjustments

-158.45

117.15

-290.65

828.90

337.85

Total Income

74.85

2,624.46

1,342.91

3,528.91

5,353.89

EXPENDITURE :

Raw Materials

121.34

2,108.01

1,087.50

2,968.01

4,631.88

Power and Fuel Cost

4.85

7.32

5.84

5.47

7.33

Other Manufacturing Expenses

3.86

24.03

25.76

18.77

16.35

Selling and Administration Expenses

26.96

30.98

22.05

22.23

42.30

Miscellaneous Expenses

11.98

120.68

195.99

40.19

52.21

Employee Benefit Expenses

30.46

53.44

45.47

40.55

71.57

Less: Preoperative Expenditure

Total Expenses

Operating Profit

-124.60

280.00

-39.70

433.69

532.25

Interest

504.98

498.99

442.21

396.02

374.05

Gross Profit

-629.58

-218.99

-481.91

37.67

158.20

Depreciation

19.69

25.85

26.24

33.26

34.66

Profit Before Tax

-649.27

-244.84

-508.15

4.41

123.54

Current Tax

-56.28

-18.93

-51.74

47.68

Fringe Benefit tax

Deferred Tax

150.55

-99.62

-4.69

-2.64

Reported Net Profit

-649.27

-339.11

-389.60

60.84

78.50

Extraordinary Items

-0.75

-0.01

0.01

0.26

0.28

Adjusted Net Profit

-648.52

-339.10

-389.61

60.58

78.22

Adjustment below Net Profit

-0.09

-21.99

Profit/Loss Balance carried down

1,920.04

2,259.24

2,648.84

2,588.00

2,533.44

Statutory Appropriations

Appropriations

P & L Balance carried down

1,270.77

1,920.04

2,259.24

2,648.84

2,589.95

Dividend

Preference Dividend

Equity Dividend (%)

Dividend Per Share(Rs)

Earnings Per Share-Unit Curr

-13.95

-7.29

-8.37

1.31

1.99

Earnings Per Share(Adj)-Unit Curr

-1.40

-0.73

-0.84

0.13

0.20

Book Value

62.27

76.17

83.45

91.86

101.32

Book Value(Adj)-Unit Curr

6.23

7.61

8.35

9.20

10.18