Financials & Filings

Three Year Overview (IFRS) - P & L Ratios

Three Year Overview IFRS (Consolidated INR Basis)

P & L Ratios

ParticularsFY 18FY 17FY 16
Export revenue/ revenue (%)96.896.897.4
Cost of sales/ revenue (%)64.063.262.6
Gross Profit/ revenue (%)36.036.837.4
Selling and marketing, General and administrative expenses/ revenue (%)11.712.212.4
Aggregate employee costs/ revenue (%)55.255.055.1
Operating profit/ revenue (%)24.324.725.0
Other Income / revenue (%)4.54.55.0
Profit before tax (PBT) / revenue (%) 28.729.130.0
Tax / revenue (%) (1)6.08.28.4
Effective tax rate - Tax/PBT (%) (1)20.928.128.0
Profit after tax (PAT) / Revenue (%) (1)22.721.021.6
Return on Capital Employed (ROCE)
(Profit before interest and taxes (PBIT) / Average Capital Employed) (%)
30.330.532.2
Return on average invested capital (%) (2)42.143.447.1

(1)During the quarter ended December 31, 2017, on account of the conclusion of an Advance Pricing Agreement (APA) with the US Internal Revenue Service (‘IRS’), the Company has, in accordance with the APA, reversed income tax expense provision of ₹1,432 crore, which pertains to previous periods which are no longer required. Consequently, profit for the period has increased and therefore has led to an increase in basic earnings per equity share by ₹6.29 for the quarter ended December 31, 2017.

(2)Liquid assets include cash and cash equivalents and investments other than investments in unquoted equity and preference equity and preference securities, convertible promissory notes and others

Growth Ratios

ParticularsFY 18FY 17FY 16
Export revenue (%)3.09.016.9
Revenue (%)3.09.717.1
Operating profit (%)1.58.212.9
Net profit (%) (1)11.76.49.4
Basic EPS (%) (1)13.26.49.4

(1)During the quarter ended December 31, 2017, on account of the conclusion of an Advance Pricing Agreement (APA) with the US Internal Revenue Service (‘IRS’), the Company has, in accordance with the APA, reversed income tax expense provision of ₹1,432 crore, which pertains to previous periods which are no longer required. Consequently, profit for the period has increased and therefore has led to an increase in basic earnings per equity share by ₹6.29 for the quarter ended December 31, 2017.