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    BIOCON Ratio Analysis

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    Vinu
    - The company saw revenue decline from 2018-2019 but profits increased, then revenue and profits both declined from 2019-2020. - Profitability ratios like ROE, ROA, and net profit margin were below industry averages from 2018-2020. - Leverage ratios like debt-to-equity declined from 2016-2020, showing reduced use of debt over time. - Liquidity ratios like current ratio and quick ratio fluctuated but remained above 2, indicating the company maintained good short-term financial health.

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    BIOCON Ratio Analysis

    Uploaded by

    Vinu
    206 views3 pages
    - The company saw revenue decline from 2018-2019 but profits increased, then revenue and profits both declined from 2019-2020. - Profitability ratios like ROE, ROA, and net profit margin were below industry averages from 2018-2020. - Leverage ratios like debt-to-equity declined from 2016-2020, showing reduced use of debt over time. - Liquidity ratios like current ratio and quick ratio fluctuated but remained above 2, indicating the company maintained good short-term financial health.

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    About Ratio analysis

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    BIOCON ratio analysis

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    - The company saw revenue decline from 2018-2019 but profits increased, then revenue and profits both declined from 2019-2020. - Profitability ratios like ROE, ROA, and net profit margin were below industry averages from 2018-2020. - Leverage ratios like debt-to-equity declined from 2016-2020, showing reduced use of debt over time. - Liquidity ratios like current ratio and quick ratio fluctuated but remained above 2, indicating the company maintained good short-term financial health.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    206 views3 pages

    BIOCON Ratio Analysis

    Uploaded by

    Vinu
    - The company saw revenue decline from 2018-2019 but profits increased, then revenue and profits both declined from 2019-2020. - Profitability ratios like ROE, ROA, and net profit margin were below industry averages from 2018-2020. - Leverage ratios like debt-to-equity declined from 2016-2020, showing reduced use of debt over time. - Liquidity ratios like current ratio and quick ratio fluctuated but remained above 2, indicating the company maintained good short-term financial health.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 3
    At a glance
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    The document provides financial performance details of Biocon Ltd. over the years 2016-2020 including income statement, profitability ratios and balance sheet details.

    The company saw declining revenue from 2016-2017 but revenue grew from 2018-2019. However, revenue declined sharply in 2020. Gross profit and EBITDA also declined from 2016-2017 but grew from 2018-2019 before declining in 2020. Metrics like net income saw sharp declines in some years.

    The company's ROE, ROA and ROCE ratios declined from 2016-2017 but recovered and grew from 2018-2019 before stabilizing in 2020. This indicates declining and then recovering profitability over the years.

    Growth % Var 16-17 Var 17-18 Var 18-19 Var 19-20

    Revenue 8.6% -5.3% 18.0% -27.1%


    Gross profit 13.0% -11.4% 15.8% -24.3%
    EBITDA 17.0% -35.9% 13.6% -3.1%
    EBIT 19.9% -43.2% 16.0% 9.5%
    EBT 19.6% -43.0% 15.6% 9.9%
    net income 40.9% -54.1% 106.6% -10.5%

    Profitability Ratio 2016 2017 2018 2019 2020 Industrial AVG


    ROE 6.1% 7.9% 3.5% 6.9% 5.8% 12.65%
    ROA 5.2% 7.0% 3.1% 6.0% 5.3%
    ROCE 7.2% 8.0% 4.4% 4.9% 5.1%
    Gross margin ratio 54% 56% 52% 51% 53%
    operating profit margin 18% 20% 12% 12% 18%
    Net profit margin 15% 19% 9% 16% 20%

    Leverage Ratio 2016 2017 2018 2019 2020


    Debt-to-Equity Ratio 6.0% 2.0% 1.0% 0.0% 0.0%
    Equity Ratio 84.5% 87.6% 87.2% 86.3% 90.7%
    Debt Ratio 5.1% 1.8% 0.9% 0.0% 0.0%

    Liquidity ratio 2016 2017 2018 2019 2020


    current ratio 2.75 3.37 2.47 2.46 2.86
    Quick Ratio 1.28 2.04 1.93 2.02 2.35
    Cash ratio 75% 54% 24% 36% 52%
    Mar'16 Mar'17 Mar'18 Mar'19 Mar'20
    P&L of BIOCON (in Rs cr) 12Months 12Months 12Months 12Months 12Months
    INCOME:
    Sales Turnover 2335.4 2618.4 2425.5 2884.7 1988.4
    Excise Duty 33.6 30.5 6.3 0 0
    NET SALES 2301.8 2587.9 2419.2 2884.7 1988.4
    Other Income 173.1 98.8 124.7 117.5 201.7
    TOTAL INCOME 2474.9 2686.7 2543.9 3002.2 2190.1
    Manufacturing Expenses 155.1 145.6 161 201.8 193.3
    Material Consumed 987.5 1035.2 1049.4 1256.8 827.7
    COGS 1142.6 1180.8 1210.4 1458.6 1021
    Gross profit 1332.3 1505.9 1333.5 1543.6 1169.1
    Personal Expenses 321.9 365 408.6 510.3 344.8
    Selling Expenses 42.3 47.4 47.7 44.8 0
    Administrative Expenses 378 402.9 434.3 485.4 336.6
    Expenses Capitalised 0 0 0 0 0
    Provisions Made 0 0 0 0 0
    Operating exp 742.2 815.3 890.6 1040.5 681.4
    TOTAL EXPENDITURE 1884.8 1996.1 2101 2499.1 1702.4
    EBITDA 590.1 690.6 442.9 503.1 487.7
    Depreciation 139.7 150.6 136.1 147.1 98
    Other Write-offs 0 0 0 0 0
    EBIT 450.4 540 306.8 356 389.7
    Interest 1.9 3.8 1 2.6 1.2
    EBT 448.5 536.2 305.8 353.4 388.5
    Taxes 190.8 16.9 67.3 59.4 111.9
    Profit and Loss for the Year 257.7 519.3 238.5 294 276.6
    Non Recurring Items 110.9 0 0 198.7 164.3
    Other Non Cash Adjustments 0 0 0 0 0
    Other Adjustments 0 0 0 0 0
    REPORTED PAT 368.6 519.3 238.5 492.7 440.9
    Balance sheet
    2016-2020

    BALANCE SHEET OF BIOCON (in Rs. Cr.) ### ### ### ### B1Mar/20
    12 mths 12 mths 12 mths 12 mths 12 mths
    Equity Share Capital 100 100 300 300 600
    TOTAL SHARE CAPITAL 100 100 300 300 600
    Reserves and Surplus 5,895.70 6,440.20 6,437.70 6,814.50 6,936.40
    TOTAL RESERVES AND SURPLUS 5,896.60 6,441.10 6,438.60 6,815.40 6,937.30
    TOTAL SHAREHOLDERS FUNDS 5,996.60 6,541.10 6,738.60 7,115.40 7,537.30
    NON-CURRENT LIABILITIES
    Long Term Borrowings 136.5 132.4 67.2 1.4 0.7
    Deferred Tax Liabilities [Net] 0.9 0 0 0 0
    Other Long Term Liabilities 92 76.9 72.3 105.5 23.4
    Long Term Provisions 9.5 13.3 17.2 24.8 21.4
    TOTAL NON-CURRENT LIABILITIES 238.9 222.6 156.7 131.7 45.5
    CURRENT LIABILITIES
    Short Term Borrowings 225.5 0 0 0 0
    Trade Payables 394.4 450.5 579.7 643.9 521.2
    Other Current Liabilities 214.2 222.7 220.3 294.6 182.4
    Short Term Provisions 28.5 32 31.6 54.8 24.4
    TOTAL CURRENT LIABILITIES 862.6 705.2 831.6 993.3 728
    TOTAL CAPITAL AND LIABILITIES 7,098.10 7,468.90 7,726.90 8,240.40 8,310.80
    ASSETS
    NON-CURRENT ASSETS
    Tangible Assets 859.6 864.9 834.1 1,029.10 659
    Intangible Assets 34.2 29.2 24.7 30.1 61.7
    Capital Work-In-Progress 172.3 240.8 318.5 254.5 151.9
    Other Assets 43.9 43.9 43.8 41.9 72.5
    FIXED ASSETS 1,110.00 1,178.80 1,221.10 1,355.60 945.1
    Non-Current Investments 3,210.60 3,363.50 3,745.20 3,902.80 4,814.00
    Deferred Tax Assets [Net] 0 105.4 102.2 201.9 179.5
    Long Term Loans And Advances 158.4 192.3 281.7 106.6 156.7
    Other Non-Current Assets 248 250.4 319 227.1 131.8
    TOTAL NON-CURRENT ASSETS 4,727.00 5,090.40 5,669.20 5,794.00 6,227.10
    CURRENT ASSETS
    Current Investments 598.3 524.7 453.8 113.4 138.8
    Inventories 504.6 539.6 561.7 801.9 534.7
    Trade Receivables 503.8 798.2 739.9 901.8 573.2
    Cash And Cash Equivalents 643 382.9 196.9 356 375.3
    Short Term Loans And Advances 0 0 0 91.8 100.6
    OtherCurrentAssets 121.4 133.1 105.4 181.5 361.1
    TOTAL CURRENT ASSETS 2,371.10 2,378.50 2,057.70 2,446.40 2,083.70
    TOTAL ASSETS 7,098.10 7,468.90 7,726.90 8,240.40 8,310.80

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