Supporting documents for financial report analysis

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Supporting worksheet for "Report on financial statement for past five years using Trend, Comparative & Common size analysis, by Satyendra Upreti".

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Supporting documents for financial report analysis

  1. 1. Consolidated Profit & Lo Of Wockhardt Limited For the year ended Particulars Notes 31.12.2006Income Sales & Services 17,536.81 Less: Excise Duty (246.42) Net Sales 17,290.39 Other Income 189.79 Hedging/derivative Income 0.00Total Income 17,480.18Expenditure Material consumed & Purchase of goods 7,291.32 Increase/Decrease in Inventories (612.83) Operating & other Expenses 6,609.25Total Expenditure 13,287.74PBDIT 4,192.44Less: Depreciation/Amortisation (620.61) Impairment loses 0.00PBIT 3,571.83Less: Financial Expenses, net (26.39) Exchange Fluctuation, net 0.00 FCCB Premium 0.00PBT and Exceptional Items 3,545.44Less: Exceptional Items (603.72)PBT After Exceptional Items 2,941.72Less: Current Tax (435.13) Minimum alterment tax credit entitlement 199.16 Deferred Tax (260.49) Fringe Benefit Tax (32.76)Net Profit After Tax 2,412.50Add: Share in profit of Associate Companies 0.00Net Profit After Tax for the year 2,412.50Balance brought from previous year 674.95Transfer from General reserve 0.00Profit available for Appropriation (*) 3,087.45Appropriations: Proposed dividend on Equity Shares 0.00 Tax on Proposed dividend 0.00 Interim dividend on Equity Shares 547.18 Tax on Interim dividend 76.74
  2. 2. Transfer to General Reserve 1,500.00 Surplus Carried to Balancesheet 963.53 (*) 3,087.45Earnings Per Share:(in Rs) Basic 22.05 Dilluted 22.04Nominal value of shares Rs 5 (Previous year Rs 5) 5.00
  3. 3. dated Profit & Loss A/C OfWockhardt Limited (Rs in Millions) For the year ended For the year ended For the year ended For the year ended 31.12.2007 31.12.2008 31.03.2010 31.03.2011 25,060.46 35,983.62 45,059.00 37,552.22 (152.31) (85.83) (44.78) (39.83) 24,908.15 35,897.79 45,014.22 37,512.39 460.01 355.85 295.24 159.03 1,623.39 0.00 0.00 0.00 26,991.55 36,253.64 45,309.46 37,671.42 11,359.34 13,900.91 19,409.79 14,544.72 (1,431.82) (297.36) 315.58 617.50 10,213.85 14,438.99 17,057.42 13,262.91 20,141.37 28,042.54 36,782.79 28,425.13 6,850.18 8,211.10 8,526.67 9,246.29 (784.84) (1,078.33) (1,481.39) (1,166.18) 0.00 (52.14) 0.00 0.00 6,065.34 7,080.63 7,045.28 8,080.11 (1,638.13) (2,590.70) (3,424.83) (2,671.05) 314.27 105.29 (259.30) 1,366.57 0.00 (1,294.91) (268.30) 0.00 4,741.48 3,300.31 3,092.85 6,775.63 0.00 (5,809.91) (12,949.21) (5,732.14) 4,741.48 (2,509.60) (9,856.36) 1,043.49 (526.50) (237.30) (277.81) (338.38) 0.00 0.00 0.00 0.00 (354.01) 1,192.08 119.88 251.91 (36.07) (38.56) (8.74) 0.00 3,824.90 (1,593.38) (10,023.03) 957.02 33.24 204.80 16.40 (51.83) 3,858.14 (1,388.58) (10,006.63) 905.19 963.53 2,881.28 1,492.70 (57.40) 0.00 0.00 0.00 83.69 4,821.67 1,492.70 (8,513.93) 931.48 273.59 0.00 0.00 0.00 46.50 0.00 0.00 0.00 957.56 0.00 0.00 0.00 162.74 0.00 0.00 0.00
  4. 4. 500.00 0.00 (8,456.53) 0.002,881.28 1,492.70 (57.40) 931.484,821.67 1,492.70 (8,513.93) 931.48 35.25 (12.69) (91.44) 8.27 35.25 (12.69) (91.44) 8.27 5.00 5.00 5.00 5.00
  5. 5. Common Size Analysis of P/L A/C of Wockhardt Ltd for past five yearsFor the year ended For the year ended For the year ended 31.12.2006 31.12.2007 31.12.2008% in terms of Net Sales % in terms of Net Sales % in terms of Net Sales 100.00% 100.00% 100.00% 1.10% 1.85% 0.99% 0.00% 6.52% 0.00% 101.10% 108.36% 100.99% 42.17% 45.60% 38.72% -3.54% -5.75% -0.83% 38.22% 41.01% 40.22% 76.85% 80.86% 78.12% 24.25% 27.50% 22.87% -3.59% -3.15% -3.00% 0.00% 0.00% -0.15% 20.66% 24.35% 19.72% -0.15% -6.58% -7.22% 0.00% 1.26% 0.29% 0.00% 0.00% -3.61% 20.51% 19.04% 9.19% -3.49% 0.00% -16.18% 17.01% 19.04% -6.99% -2.52% -2.11% -0.66% 1.15% 0.00% 0.00% -1.51% -1.42% 3.32% -0.19% -0.14% -0.11% 13.95% 15.36% -4.44% 0.00% 0.13% 0.57% 13.95% 15.49% -3.87% 3.90% 3.87% 8.03% 0.00% 0.00% 0.00% 17.86% 19.36% 4.16% 0.00% 1.10% 0.00% 0.00% 0.19% 0.00% 3.16% 3.84% 0.00% 0.44% 0.65% 0.00%
  6. 6. 8.68% 2.01% 0.00% 5.57% 11.57% 4.16%17.86% 19.36% 4.16%0.13% 0.14% -0.04%0.13% 0.14% -0.04%0.03% 0.02% 0.01%
  7. 7. Wockhardt Ltd for past five years For the year ended For the year ended 31.03.2010 31.03.2011 % in terms of Net Sales % in terms of Net Sales 100.00% 100.00% 0.66% 0.42% 0.00% 0.00% 100.66% 100.42% 43.12% 38.77% 0.70% 1.65% 37.89% 35.36% 81.71% 75.78% 18.94% 24.65% -3.29% -3.11% 0.00% 0.00% 15.65% 21.54% -7.61% -7.12% -0.58% 3.64% -0.60% 0.00% 6.87% 18.06% -28.77% -15.28% -21.90% 2.78% -0.62% -0.90% 0.00% 0.00% 0.27% 0.67% -0.02% 0.00% -22.27% 2.55% 0.04% -0.14% -22.23% 2.41% 3.32% -0.15% 0.00% 0.22% -18.91% 2.48% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
  8. 8. -18.79% 0.00% -0.13% 2.48%-18.91% 2.48%-0.20% 0.02%-0.20% 0.02% 0.01% 0.01%
  9. 9. Consolidated Balancesheet Of Wockhardt Limited For the year ended Particulars 31.12.2006SOURCE OF FUNDShareholders Funds :Share Capital 547.18Reserves & Surplus 10,115.70Net Worth 10,662.88Loan Funds:Secured Loans 14,750.74Unsecured Loans 4,952.00Total Debt 19,702.74Deferred Tax Liability, net 921.06Total Liabilities 31,286.68APPLICATION OF FUNDFixed Assets:Gross Block 18,531.30Less: Acc. Depreciation (4,549.49) Impairment provision 0.00Net Block 13,981.81Capital Work-in-Progress, including capital advances 3,085.91Investments 3.14Deferred Tax Assets , net 0.00Inventories 4,299.96Sundry Debtors 4,615.65Cash And Bank 9,731.78Loans And Advances to subsidiaries 0.00Other Loans and Advances 1,376.73Total Current Assets [A] 20,024.12Less: Current Liabilities & Provision Current Liabilities 4,975.44 Provisions 832.86 Total Current Liabilities [B] 5,808.30Net Current Assets [A-B] 14,215.82Misc. Expenses 0.00Profit & Loss A/C, net 0.00Foreign Currency Translation Reserve 0.00Total Assets 31,286.68
  10. 10. onsolidated Balancesheet Of Wockhardt Limited (Rs. In Million) For the year ended For the year ended For the year ended For the year ended 31.12.2007 31.12.2008 31.03.2010 31.03.2011 547.18 547.18 7,232.97 7,999.35 12,188.43 11,068.97 399.48 399.48 12,735.61 11,616.15 7,632.45 8,398.83 23,440.18 31,608.59 15,343.29 14,285.69 5,559.56 10,742.62 4,638.07 4,685.44 28,999.74 42,351.21 19,981.36 18,971.13 920.95 0.00 0.00 0.00 42,656.30 53,967.36 27,613.81 27,369.96 34,095.85 39,895.62 10,318.22 11,381.65 (8,602.75) (9,881.75) (3,166.01) (3,757.22) 0.00 (52.14) 0.00 0.00 25,493.10 29,961.73 7,152.21 7,624.43 5,219.59 6,335.02 4,628.83 7,805.59 709.44 931.94 3,156.44 3,079.54 0.00 415.15 0.00 0.00 7,687.42 8,297.53 3,059.72 3,050.75 6,700.65 8,534.23 4,635.91 3,117.40 3,801.78 6,499.14 989.52 1,616.75 0.00 0.00 2,155.41 1,292.55 1,918.91 6,306.00 4,260.58 2,409.02 20,108.76 29,636.90 15,101.14 11,486.47 8,264.61 8,564.09 3,912.34 3,936.52 609.98 6,188.16 628.61 373.55 8,874.59 14,752.25 4,540.95 4,310.07 11,234.17 14,884.65 10,560.19 7,176.40 0.00 0.00 0.00 0.00 0.00 0.00 2,116.14 1,684.00 0.00 1,438.87 0.00 0.00 42,656.30 53,967.36 27,613.81 27,369.96
  11. 11. Common Size Analysis of Balance Sheet of Wockhardt Ltd for past five yearsFor the year ended For the year ended For the year ended For the year ended 31.12.2006 31.12.2007 31.12.2008 31.03.2010 % in terms of % in terms of % in terms of % in terms of Assets(or liability) Assets(or liability) Assets(or liability) Assets(or liability) 1.75% 1.28% 1.01% 26.19% 32.33% 28.57% 20.51% 1.45% 34.08% 29.86% 21.52% 27.64% 0.00% 0.00% 0.00% 0.00% 47.15% 54.95% 58.57% 55.56% 15.83% 13.03% 19.91% 16.80% 62.97% 67.98% 78.48% 72.36% 2.94% 2.16% 0.00% 0.00% 100.00% 100.00% 100.00% 100.00% 59.23% 79.93% 73.93% 37.37% -14.54% -20.17% -18.31% -11.47% 0.00% 0.00% -0.10% 0.00% 44.69% 59.76% 55.52% 25.90% 9.86% 12.24% 11.74% 16.76% 0.01% 1.66% 1.73% 11.43% 0.00% 0.00% 0.77% 0.00% 13.74% 18.02% 15.38% 11.08% 14.75% 15.71% 15.81% 16.79% 31.11% 8.91% 12.04% 3.58% 0.00% 0.00% 0.00% 7.81% 4.40% 4.50% 11.68% 15.43% 64.00% 47.14% 54.92% 54.69% 15.90% 19.37% 15.87% 14.17% 2.66% 1.43% 11.47% 2.28% 18.56% 20.80% 27.34% 16.44% 45.44% 26.34% 27.58% 38.24% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 7.66% 0.00% 0.00% 2.67% 0.00% 100.00% 100.00% 100.00% 100.00%
  12. 12. d for past five years For the year ended 31.03.2011 % in terms of Assets(or liability) 29.23% 1.46% 30.69% 0.00% 52.19% 17.12% 69.31% 0.00% 100.00% 41.58% -13.73% 0.00% 27.86% 28.52% 11.25% 0.00% 11.15% 11.39% 5.91% 4.72% 8.80% 41.97% 14.38% 1.36% 15.75% 26.22% 0.00% 6.15% 0.00% 100.00%
  13. 13. Consolidated Profit & Loss Of Wockhardt Limited For the year ended Particulars Notes 31.12.2006Income Sales & Services 17,536.81 Less: Excise Duty (246.42) Net Sales 17,290.39 Other Income 189.79 Hedging/derivative Income 0.00Total Income 17,480.18Expenditure Material consumed & Purchase of goods 7,291.32 Increase/Decrease in Inventories (612.83) Operating & other Expenses 6,609.25Total Expenditure 13,287.74PBDIT 4,192.44Less: Depreciation/Amortisation (620.61) Impairment loses 0.00PBIT 3,571.83Less: Financial Expenses, net (26.39) Exchange Fluctuation, net 0.00 FCCB Premium 0.00PBT and Exceptional Items 3,545.44Less: Exceptional Items (603.72)PBT After Exceptional Items 2,941.72Less: Current Tax (435.13) Minimum alterment tax credit entitlement 199.16 Deferred Tax (260.49) Fringe Benefit Tax (32.76)Net Profit After Tax 2,412.50Add: Share in profit of Associate Companies 0.00Net Profit After Tax for the year 2,412.50Balance brought from previous year 674.95Transfer from General reserve 0.00Profit available for Appropriation (*) 3,087.45Appropriations: Proposed dividend on Equity Shares 0.00 Tax on Proposed dividend 0.00 Interim dividend on Equity Shares 547.18 Tax on Interim dividend 76.74
  14. 14. Transfer to General Reserve 1,500.00 Surplus Carried to Balancesheet 963.53 (*) 3,087.45Earnings Per Share:(in Rs) Basic 22.05 Dilluted 22.04Nominal value of shares Rs 5 (Previous year Rs 5) 5.00
  15. 15. dated Profit & Loss A/C OfWockhardt Limited (Rs in Millions) For the year ended For the year ended For the year ended For the year ended 31.12.2007 31.12.2008 31.03.2010 31.03.2011 25,060.46 35,983.62 45,059.00 37,552.22 (152.31) (85.83) (44.78) (39.83) 24,908.15 35,897.79 45,014.22 37,512.39 460.01 355.85 295.24 159.03 1,623.39 0.00 0.00 0.00 26,991.55 36,253.64 45,309.46 37,671.42 11,359.34 13,900.91 19,409.79 14,544.72 (1,431.82) (297.36) 315.58 617.50 10,213.85 14,438.99 17,057.42 13,262.91 20,141.37 28,042.54 36,782.79 28,425.13 6,850.18 8,211.10 8,526.67 9,246.29 (784.84) (1,078.33) (1,481.39) (1,166.18) 0.00 (52.14) 0.00 0.00 6,065.34 7,080.63 7,045.28 8,080.11 (1,638.13) (2,590.70) (3,424.83) (2,671.05) 314.27 105.29 (259.30) 1,366.57 0.00 (1,294.91) (268.30) 0.00 4,741.48 3,300.31 3,092.85 6,775.63 0.00 (5,809.91) (12,949.21) (5,732.14) 4,741.48 (2,509.60) (9,856.36) 1,043.49 (526.50) (237.30) (277.81) (338.38) 0.00 0.00 0.00 0.00 (354.01) 1,192.08 119.88 251.91 (36.07) (38.56) (8.74) 0.00 3,824.90 (1,593.38) (10,023.03) 957.02 33.24 204.80 16.40 (51.83) 3,858.14 (1,388.58) (10,006.63) 905.19 963.53 2,881.28 1,492.70 (57.40) 0.00 0.00 0.00 83.69 4,821.67 1,492.70 (8,513.93) 931.48 273.59 0.00 0.00 0.00 46.50 0.00 0.00 0.00 957.56 0.00 0.00 0.00 162.74 0.00 0.00 0.00
  16. 16. 500.00 0.00 (8,456.53) 0.002,881.28 1,492.70 (57.40) 931.484,821.67 1,492.70 (8,513.93) 931.48 35.25 (12.69) (91.44) 8.27 35.25 (12.69) (91.44) 8.27 5.00 5.00 5.00 5.00
  17. 17. Comparative Analysis of P/L A/c of Wockhardt Ltd for the past fiv For the year 2006 & 2007 For the year 2007 & 2008 For the year 2008 & 2010Absolute change % change Absolute change % change Absolute change(Rs. In Million) (+)/(-) (Rs. In Million) (+)/(-) (Rs. In Million) 7,523.65 42.90% 10,923.16 43.59% 9,075.38 94.11 -38.19% 66.48 -43.65% 41.05 7,617.76 44.06% 10,989.64 44.12% 9,116.43 270.22 142.38% (104.16) -22.64% (60.61) 1,623.39 #DIV/0! (1,623.39) -100.00% 0.00 9,511.37 54.41% 9,262.09 34.31% 9,055.82 4,068.02 55.79% 2,541.57 22.37% 5,508.88 (818.99) 133.64% 1,134.46 -79.23% 612.94 3,604.60 54.54% 4,225.14 41.37% 2,618.43 6,853.63 51.58% 7,901.17 39.23% 8,740.25 2,657.74 63.39% 1,360.92 19.87% 315.57 (164.23) 26.46% (293.49) 37.39% (403.06) 0.00 0.00% (52.14) #DIV/0! 52.14 2,493.51 69.81% 1,015.29 16.74% (35.35) (1,611.74) 6107.39% (952.57) 58.15% (834.13) 314.27 #DIV/0! (208.98) -66.50% (364.59) 0.00 #DIV/0! (1,294.91) #DIV/0! 1,026.61 1,196.04 33.73% (1,441.17) -30.39% (207.46) 603.72 -100.00% (5,809.91) #DIV/0! (7,139.30) 1,799.76 61.18% (7,251.08) -152.93% (7,346.76) (91.37) 21.00% 289.20 -54.93% (40.51) (199.16) -100.00% 0.00 0.00% 0.00 (93.52) 35.90% 1,546.09 -436.74% (1,072.20) (3.31) 10.10% (2.49) 6.90% 29.82 1,412.40 58.55% (5,418.28) -141.66% (8,429.65) 33.24 #DIV/0! 171.56 516.13% (188.40) 1,445.64 59.92% (5,246.72) -135.99% (8,618.05) 288.58 42.76% 1,917.75 199.03% (1,388.58) 0.00 0.00% 0.00 0.00% 0.00 1,734.22 56.17% (3,328.97) -69.04% (10,006.63) 273.59 #DIV/0! (273.59) -100.00% 0.00 46.50 #DIV/0! (46.50) -100.00% 0.00 410.38 75.00% (957.56) -100.00% 0.00 86.00 112.07% (162.74) -100.00% 0.00
  18. 18. (1,000.00) -66.67% (500.00) -100.00% (8,456.53) 1,917.75 199.03% (1,388.58) -48.19% (1,550.10) 1,734.22 56.17% (3,328.97) -69.04% (10,006.63) 13.20 59.86% (47.94) -136.00% (78.75) 13.21 59.94% (47.94) -136.00% (78.75) 0.00 0.00% 0.00 0.00% 0.00
  19. 19. Ltd for the past five yearse year 2008 & 2010 For the year 2010 & 2011 % change Absolute change % change (+)/(-) (Rs. In Million) (+)/(-) 25.22% (7,506.78) -16.66% -47.83% 4.95 -11.05% 25.40% (7,501.83) -16.67% -17.03% (136.21) -46.14% 0.00% 0.00 0.00% 24.98% (7,638.04) -16.86% 39.63% (4,865.07) -25.07% -206.13% 301.92 95.67% 18.13% (3,794.51) -22.25% 31.17% (8,357.66) -22.72% 3.84% 719.62 8.44% 37.38% 315.21 -21.28% -100.00% 0.00 0.00% -0.50% 1,034.83 14.69% 32.20% 753.78 -22.01% -346.27% 1,625.87 -627.02% -79.28% 268.30 -100.00% -6.29% 3,682.78 119.07% 122.88% 7,217.07 -55.73% 292.75% 10,899.85 -110.59% 17.07% (60.57) 21.80% 0.00% 0.00 0.00% -89.94% 132.03 110.14% -77.33% 8.74 -100.00% 529.04% 10,980.05 -109.55% -91.99% (68.23) -416.04% 620.64% 10,911.82 -109.05% -48.19% (1,550.10) -103.85% 0.00% 83.69 #DIV/0! -670.37% 9,445.41 -110.94% 0.00% 0.00% 0.00 0.00% 0.00% 0.00 0.00% 0.00% 0.00 0.00% 0.00% 0.00 0.00%
  20. 20. #DIV/0! 8,456.53 -100.00% -103.85% 988.88 -1722.79% -670.37% 9,445.41 -110.94% 620.57% 99.71 -109.04% 620.57% 99.71 -109.04% 0.00% 0.00 0.00%
  21. 21. Consolidated Balancesheet Of Wockhardt Limited For the year ended Particulars 31.12.2006SOURCE OF FUNDShareholders Funds :Share Capital 547.18Reserves & Surplus 10,115.70Net Worth 10,662.88Loan Funds:Secured Loans 14,750.74Unsecured Loans 4,952.00Total Debt 19,702.74Deferred Tax Liability, net 921.06Total Liabilities 31,286.68APPLICATION OF FUNDFixed Assets:Gross Block 18,531.30Less: Acc. Depreciation (4,549.49) Impairment provision 0.00Net Block 13,981.81Capital Work-in-Progress, including capital advances 3,085.91Investments 3.14Deferred Tax Assets , net 0.00Inventories 4,299.96Sundry Debtors 4,615.65Cash And Bank 9,731.78Loans And Advances to subsidiaries 0.00Other Loans and Advances 1,376.73Total Current Assets [A] 20,024.12Less: Current Liabilities & Provision Current Liabilities 4,975.44 Provisions 832.86 Total Current Liabilities [B] 5,808.30Net Current Assets [A-B] 14,215.82Misc. Expenses 0.00Profit & Loss A/C, net 0.00Foreign Currency Translation Reserve 0.00Total Assets 31,286.68
  22. 22. onsolidated Balancesheet Of Wockhardt Limited (Rs. In Million) For the year ended For the year ended For the year ended For the year ended 31.12.2007 31.12.2008 31.03.2010 31.03.2011 547.18 547.18 7,232.97 7,999.35 12,188.43 11,068.97 399.48 399.48 12,735.61 11,616.15 7,632.45 8,398.83 23,440.18 31,608.59 15,343.29 14,285.69 5,559.56 10,742.62 4,638.07 4,685.44 28,999.74 42,351.21 19,981.36 18,971.13 920.95 0.00 0.00 0.00 42,656.30 53,967.36 27,613.81 27,369.96 34,095.85 39,895.62 10,318.22 11,381.65 (8,602.75) (9,881.75) (3,166.01) (3,757.22) 0.00 (52.14) 0.00 0.00 25,493.10 29,961.73 7,152.21 7,624.43 5,219.59 6,335.02 4,628.83 7,805.59 709.44 931.94 3,156.44 3,079.54 0.00 415.15 0.00 0.00 7,687.42 8,297.53 3,059.72 3,050.75 6,700.65 8,534.23 4,635.91 3,117.40 3,801.78 6,499.14 989.52 1,616.75 0.00 0.00 2,155.41 1,292.55 1,918.91 6,306.00 4,260.58 2,409.02 20,108.76 29,636.90 15,101.14 11,486.47 8,264.61 8,564.09 3,912.34 3,936.52 609.98 6,188.16 628.61 373.55 8,874.59 14,752.25 4,540.95 4,310.07 11,234.17 14,884.65 10,560.19 7,176.40 0.00 0.00 0.00 0.00 0.00 0.00 2,116.14 1,684.00 0.00 1,438.87 0.00 0.00 42,656.30 53,967.36 27,613.81 27,369.96
  23. 23. Comparative Analysis of Balance Sheet of Wockhardt Ltd for the past five yea For the year 2006 & 2007 For the year 2007 & 2008 For the year 2008 & 2010Absolute change % change Absolute change % change Absolute change % change(Rs. In Million) (+)/(-) (Rs. In Million) (+)/(-) (Rs. In Million) (+)/(-) 0.00 0.00% 0.00 0.00% 6,685.79 1221.86% 2,072.73 20.49% (1,119.46) -9.18% (10,669.49) -96.39% 2,072.73 19.44% (1,119.46) -8.79% (3,983.70) -34.29% 8,689.44 58.91% 8,168.41 34.85% (16,265.30) -51.46% 607.56 12.27% 5,183.06 93.23% (6,104.55) -56.83% 9,297.00 47.19% 13,351.47 46.04% (22,369.85) -52.82% (0.11) -0.01% (920.95) -100.00% 0.00 0.00% 11,369.62 36.34% 11,311.06 26.52% (26,353.55) -48.83% 15,564.55 83.99% 5,799.77 17.01% (29,577.40) -74.14% (4,053.26) 89.09% (1,279.00) 14.87% 6,715.74 -67.96% 0.00 0.00% (52.14) #DIV/0! 52.14 -100.00% 11,511.29 82.33% 4,468.63 17.53% (22,809.52) -76.13% 2,133.68 69.14% 1,115.43 21.37% (1,706.19) -26.93% 706.30 22493.63% 222.50 31.36% 2,224.50 238.70% 0.00 0.00% 415.15 #DIV/0! (415.15) -100.00% 3,387.46 78.78% 610.11 7.94% (5,237.81) -63.12% 2,085.00 45.17% 1,833.58 27.36% (3,898.32) -45.68% (5,930.00) -60.93% 2,697.36 70.95% (5,509.62) -84.77% 0.00 0.00% 0.00 0.00% 2,155.41 #DIV/0! 542.18 39.38% 4,387.09 228.62% (2,045.42) -32.44% 84.64 0.42% 9,528.14 47.38% (14,535.76) -49.05% 3,289.17 66.11% 299.48 3.62% (4,651.75) -54.32% (222.88) -26.76% 5,578.18 914.49% (5,559.55) -89.84% 3,066.29 52.79% 5,877.66 66.23% (10,211.30) -69.22% (2,981.65) -20.97% 3,650.48 32.49% (4,324.46) -29.05% 0.00 0.00% 0.00 0.00% 0.00 0.00% 0.00 0.00% 0.00 0.00% 2,116.14 #DIV/0! 0.00 0.00% 1,438.87 #DIV/0! (1,438.87) -100.00% 11,369.62 36.34% 11,311.06 26.52% (26,353.55) -48.83%
  24. 24. d for the past five years For the year 2010 & 2011 Absolute change % change (Rs. In Million) (+)/(-) 766.38 10.60% 0.00 0.00% 766.38 10.04% (1,057.60) -6.89% 47.37 1.02% (1,010.23) -5.06% 0.00 0.00% (243.85) -0.88% 1,063.43 10.31% (591.21) 18.67% 0.00 0.00% 472.22 6.60% 3,176.76 68.63% (76.90) -2.44% 0.00 0.00% (8.97) -0.29% (1,518.51) -32.76% 627.23 63.39% (862.86) -40.03% (1,851.56) -43.46% (3,614.67) -23.94% 24.18 0.62% (255.06) -40.58% (230.88) -5.08% (3,383.79) -32.04% 0.00 0.00% (432.14) -20.42% 0.00 0.00% (243.85) -0.88%
  25. 25. Consolidated Profit & Loss Of Wockhardt Limited For the year ended Particulars Notes 31.12.2006Income Sales & Services 17,536.81 Less: Excise Duty (246.42) Net Sales 17,290.39 Other Income 189.79 Hedging/derivative Income 0.00Total Income 17,480.18Expenditure Material consumed & Purchase of goods 7,291.32 Increase/Decrease in Inventories (612.83) Operating & other Expenses 6,609.25Total Expenditure 13,287.74PBDIT 4,192.44Less: Depreciation/Amortisation (620.61) Impairment loses 0.00PBIT 3,571.83Less: Financial Expenses, net (26.39) Exchange Fluctuation, net 0.00 FCCB Premium 0.00PBT and Exceptional Items 3,545.44Less: Exceptional Items (603.72)PBT After Exceptional Items 2,941.72Less: Current Tax (435.13) Minimum alterment tax credit entitlement 199.16 Deferred Tax (260.49) Fringe Benefit Tax (32.76)Net Profit After Tax 2,412.50Add: Share in profit of Associate Companies 0.00Net Profit After Tax for the year 2,412.50Balance brought from previous year 674.95Transfer from General reserve 0.00Profit available for Appropriation (*) 3,087.45Appropriations: Proposed dividend on Equity Shares 0.00 Tax on Proposed dividend 0.00 Interim dividend on Equity Shares 547.18 Tax on Interim dividend 76.74
  26. 26. Transfer to General Reserve 1,500.00 Surplus Carried to Balancesheet 963.53 (*) 3,087.45Earnings Per Share:(in Rs) Basic 22.05 Dilluted 22.04Nominal value of shares Rs 5 (Previous year Rs 5) 5.00
  27. 27. dated Profit & Loss A/C OfWockhardt Limited (Rs in Millions) For the year ended For the year ended For the year ended For the year ended 31.12.2007 31.12.2008 31.03.2010 31.03.2011 25,060.46 35,983.62 45,059.00 37,552.22 (152.31) (85.83) (44.78) (39.83) 24,908.15 35,897.79 45,014.22 37,512.39 460.01 355.85 295.24 159.03 1,623.39 0.00 0.00 0.00 26,991.55 36,253.64 45,309.46 37,671.42 11,359.34 13,900.91 19,409.79 14,544.72 (1,431.82) (297.36) 315.58 617.50 10,213.85 14,438.99 17,057.42 13,262.91 20,141.37 28,042.54 36,782.79 28,425.13 6,850.18 8,211.10 8,526.67 9,246.29 (784.84) (1,078.33) (1,481.39) (1,166.18) 0.00 (52.14) 0.00 0.00 6,065.34 7,080.63 7,045.28 8,080.11 (1,638.13) (2,590.70) (3,424.83) (2,671.05) 314.27 105.29 (259.30) 1,366.57 0.00 (1,294.91) (268.30) 0.00 4,741.48 3,300.31 3,092.85 6,775.63 0.00 (5,809.91) (12,949.21) (5,732.14) 4,741.48 (2,509.60) (9,856.36) 1,043.49 (526.50) (237.30) (277.81) (338.38) 0.00 0.00 0.00 0.00 (354.01) 1,192.08 119.88 251.91 (36.07) (38.56) (8.74) 0.00 3,824.90 (1,593.38) (10,023.03) 957.02 33.24 204.80 16.40 (51.83) 3,858.14 (1,388.58) (10,006.63) 905.19 963.53 2,881.28 1,492.70 (57.40) 0.00 0.00 0.00 83.69 4,821.67 1,492.70 (8,513.93) 931.48 273.59 0.00 0.00 0.00 46.50 0.00 0.00 0.00 957.56 0.00 0.00 0.00 162.74 0.00 0.00 0.00
  28. 28. 500.00 0.00 (8,456.53) 0.002,881.28 1,492.70 (57.40) 931.484,821.67 1,492.70 (8,513.93) 931.48 35.25 (12.69) (91.44) 8.27 35.25 (12.69) (91.44) 8.27 5.00 5.00 5.00 5.00
  29. 29. Trend Analysis of P/L A/c of Wockhardt Ltd for the past five years For the year 2006 & 2007 For the year 2006 & 2008 For the year 2006 & 2010Absolute change % change Absolute change % change Absolute change % change(Rs. In Million) (+)/(-) (Rs. In Million) (+)/(-) (Rs. In Million) (+)/(-) 7,523.65 42.90% 18,446.81 105.19% 27,522.19 156.94% 94.11 -38.19% 160.59 -65.17% 201.64 -81.83% 7,617.76 44.06% 18,607.40 107.62% 27,723.83 160.34% 270.22 142.38% 166.06 87.50% 105.45 55.56% 1,623.39 #DIV/0! 0.00 0.00% 0.00 0.00% 9,511.37 54.41% 18,773.46 107.40% 27,829.28 159.20% 4,068.02 55.79% 6,609.59 90.65% 12,118.47 166.20% (818.99) 133.64% 315.47 -51.48% 928.41 -151.50% 3,604.60 54.54% 7,829.74 118.47% 10,448.17 158.08% 6,853.63 51.58% 14,754.80 111.04% 23,495.05 176.82% 2,657.74 63.39% 4,018.66 95.85% 4,334.23 103.38% (164.23) 26.46% (457.72) 73.75% (860.78) 138.70% 0.00 0.00% (52.14) #DIV/0! 0.00 0.00% 2,493.51 69.81% 3,508.80 98.24% 3,473.45 97.25% (1,611.74) 6107.39% (2,564.31) 9716.98% (3,398.44) 12877.76% 314.27 #DIV/0! 105.29 #DIV/0! (259.30) #DIV/0! 0.00 0.00% (1,294.91) #DIV/0! (268.30) #DIV/0! 1,196.04 33.73% (245.13) -6.91% (452.59) -12.77% 603.72 -100.00% (5,206.19) 862.35% (12,345.49) 2044.90% 1,799.76 61.18% (5,451.32) -185.31% (12,798.08) -435.05% (91.37) 21.00% 197.83 -45.46% 157.32 -36.15% (199.16) -100.00% (199.16) -100.00% (199.16) -100.00% (93.52) 35.90% 1,452.57 -557.63% 380.37 -146.02% (3.31) 10.10% (5.80) 17.70% 24.02 -73.32% 1,412.40 58.55% (4,005.88) -166.05% (12,435.53) -515.46% 33.24 #DIV/0! 204.80 #DIV/0! 16.40 #DIV/0! 1,445.64 59.92% (3,801.08) -157.56% (12,419.13) -514.78% 288.58 42.76% 2,206.33 326.89% 817.75 121.16% 0.00 0.00% 0.00 0.00% 0.00 0.00% 1,734.22 56.17% (1,594.75) -51.65% (11,601.38) -375.76% 273.59 #DIV/0! 0.00 0.00% 0.00 0.00% 46.50 #DIV/0! 0.00 0.00% 0.00 0.00% 410.38 75.00% (547.18) -100.00% (547.18) -100.00% 86.00 112.07% (76.74) -100.00% (76.74) -100.00%
  30. 30. (1,000.00) -66.67% (1,500.00) -100.00% (9,956.53) -663.77% 1,917.75 199.03% 529.17 54.92% (1,020.93) -105.96% 1,734.22 56.17% (1,594.75) -51.65% (11,601.38) -375.76% 13.20 59.86% (34.74) -157.55% (113.49) -514.69% 13.21 59.94% (34.73) -157.58% (113.48) -514.88% 0.00 0.00% 0.00 0.00% 0.00 0.00%
  31. 31. e past five years For the year 2006 & 2011 Absolute change % change (Rs. In Million) (+)/(-) 20,015.41 114.13% 206.59 -83.84% 20,222.00 116.96% (30.76) -16.21% 0.00 0.00% 20,191.24 115.51% 7,253.40 99.48% 1,230.33 -200.76% 6,653.66 100.67% 15,137.39 113.92% 5,053.85 120.55% (545.57) 87.91% 0.00 0.00% 4,508.28 126.22% (2,644.66) 10021.45% 1,366.57 #DIV/0! 0.00 0.00% 3,230.19 91.11% (5,128.42) 849.47% (1,898.23) -64.53% 96.75 -22.23% (199.16) -100.00% 512.40 -196.71% 32.76 -100.00% (1,455.48) -60.33% (51.83) #DIV/0! (1,507.31) -62.48% (732.35) -108.50% 83.69 #DIV/0! (2,155.97) -69.83% 0.00 0.00% 0.00 0.00% (547.18) -100.00% (76.74) -100.00%
  32. 32. (1,500.00) -100.00% (32.05) -3.33%(2,155.97) -69.83% (13.78) -62.49% (13.77) -62.48% 0.00 0.00%
  33. 33. Consolidated Balancesheet Of Wockhardt Limited For the year ended Particulars 31.12.2006SOURCE OF FUNDShareholders Funds :Share Capital 547.18Reserves & Surplus 10,115.70Net Worth 10,662.88Loan Funds:Secured Loans 14,750.74Unsecured Loans 4,952.00Total Debt 19,702.74Deferred Tax Liability, net 921.06Total Liabilities 31,286.68APPLICATION OF FUNDFixed Assets:Gross Block 18,531.30Less: Acc. Depreciation (4,549.49) Impairment provision 0.00Net Block 13,981.81Capital Work-in-Progress, including capital advances 3,085.91Investments 3.14Deferred Tax Assets , net 0.00Inventories 4,299.96Sundry Debtors 4,615.65Cash And Bank 9,731.78Loans And Advances to subsidiaries 0.00Other Loans and Advances 1,376.73Total Current Assets [A] 20,024.12Less: Current Liabilities & Provision Current Liabilities 4,975.44 Provisions 832.86 Total Current Liabilities [B] 5,808.30Net Current Assets [A-B] 14,215.82Misc. Expenses 0.00Profit & Loss A/C, net 0.00Foreign Currency Translation Reserve 0.00Total Assets 31,286.68
  34. 34. onsolidated Balancesheet Of Wockhardt Limited (Rs. In Million) For the year ended For the year ended For the year ended For the year ended 31.12.2007 31.12.2008 31.03.2010 31.03.2011 547.18 547.18 7,232.97 7,999.35 12,188.43 11,068.97 399.48 399.48 12,735.61 11,616.15 7,632.45 8,398.83 23,440.18 31,608.59 15,343.29 14,285.69 5,559.56 10,742.62 4,638.07 4,685.44 28,999.74 42,351.21 19,981.36 18,971.13 920.95 0.00 0.00 0.00 42,656.30 53,967.36 27,613.81 27,369.96 34,095.85 39,895.62 10,318.22 11,381.65 (8,602.75) (9,881.75) (3,166.01) (3,757.22) 0.00 (52.14) 0.00 0.00 25,493.10 29,961.73 7,152.21 7,624.43 5,219.59 6,335.02 4,628.83 7,805.59 709.44 931.94 3,156.44 3,079.54 0.00 415.15 0.00 0.00 7,687.42 8,297.53 3,059.72 3,050.75 6,700.65 8,534.23 4,635.91 3,117.40 3,801.78 6,499.14 989.52 1,616.75 0.00 0.00 2,155.41 1,292.55 1,918.91 6,306.00 4,260.58 2,409.02 20,108.76 29,636.90 15,101.14 11,486.47 8,264.61 8,564.09 3,912.34 3,936.52 609.98 6,188.16 628.61 373.55 8,874.59 14,752.25 4,540.95 4,310.07 11,234.17 14,884.65 10,560.19 7,176.40 0.00 0.00 0.00 0.00 0.00 0.00 2,116.14 1,684.00 0.00 1,438.87 0.00 0.00 42,656.30 53,967.36 27,613.81 27,369.96
  35. 35. Trend Analysis of Balance Sheet of Wockhardt Ltd for the past five years For the year 2006 & 2007 For the year 2006 & 2008 For the year 2006 & 2010Absolute change % change Absolute change % change Absolute change % change(Rs. In Million) (+)/(-) (Rs. In Million) (+)/(-) (Rs. In Million) (+)/(-) 0.00 0.00% 0.00 0.00% 6,685.79 1221.86% 2,072.73 20.49% 953.27 9.42% (9,716.22) -96.05% 2,072.73 19.44% 953.27 8.94% (3,030.43) -28.42% 8,689.44 58.91% 16,857.85 114.28% 592.55 4.02% 607.56 12.27% 5,790.62 116.93% (313.93) -6.34% 9,297.00 47.19% 22,648.47 114.95% 278.62 1.41% (0.11) -0.01% (921.06) -100.00% (921.06) -100.00% 11,369.62 36.34% 22,680.68 72.49% (3,672.87) -11.74% 15,564.55 83.99% 21,364.32 115.29% (8,213.08) -44.32% (4,053.26) 89.09% (5,332.26) 117.21% 1,383.48 -30.41% 0.00 0.00% (52.14) #DIV/0! 0.00 0.00% 11,511.29 82.33% 15,979.92 114.29% (6,829.60) -48.85% 2,133.68 69.14% 3,249.11 105.29% 1,542.92 50.00% 706.30 22493.63% 928.80 29579.62% 3,153.30 100423.57% 0.00 0.00% 415.15 #DIV/0! 0.00 0.00% 3,387.46 78.78% 3,997.57 92.97% (1,240.24) -28.84% 2,085.00 45.17% 3,918.58 84.90% 20.26 0.44% (5,930.00) -60.93% (3,232.64) -33.22% (8,742.26) -89.83% 0.00 0.00% 0.00 0.00% 2,155.41 #DIV/0! 542.18 39.38% 4,929.27 358.04% 2,883.85 209.47% 84.64 0.42% 9,612.78 48.01% (4,922.98) -24.59% 3,289.17 66.11% 3,588.65 72.13% (1,063.10) -21.37% (222.88) -26.76% 5,355.30 643.00% (204.25) -24.52% 3,066.29 52.79% 8,943.95 153.99% (1,267.35) -21.82% (2,981.65) -20.97% 668.83 4.70% (3,655.63) -25.72% 0.00 0.00% 0.00 0.00% 0.00 0.00% 0.00 0.00% 0.00 0.00% 2,116.14 #DIV/0! 0.00 0.00% 1,438.87 #DIV/0! 0.00 0.00% 11,369.62 36.34% 22,680.68 72.49% (3,672.87) -11.74%
  36. 36. the past five years For the year 2006 & 2011 Absolute change % change (Rs. In Million) (+)/(-) 7,452.17 1361.92% (9,716.22) -96.05% (2,264.05) -21.23% (465.05) -3.15% (266.56) -5.38% (731.61) -3.71% (921.06) -100.00% (3,916.72) -12.52% (7,149.65) -38.58% 792.27 -17.41% 0.00 0.00% (6,357.38) -45.47% 4,719.68 152.94% 3,076.40 97974.52% 0.00 0.00% (1,249.21) -29.05% (1,498.25) -32.46% (8,115.03) -83.39% 1,292.55 #DIV/0! 1,032.29 74.98% (8,537.65) -42.64% (1,038.92) -20.88% (459.31) -55.15% (1,498.23) -25.79% (7,039.42) -49.52% 0.00 0.00% 1,684.00 #DIV/0! 0.00 0.00% (3,916.72) -12.52%

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