Question: Compute of Operating and Cash Cycle. Mainly conversion cycle (CCC), cash conversion cycle,Inventory conversion period ,Receivable conversion period & Payables conversion period ..

Particulars	Mar 2016	Mar 2015	Dec 2013	Dec 2012	Dec 2011
Profit Before Tax	18591	19559	12566	13462	15740
Adjustment	-460	-129	710	165	-616
Changes In working Capital	1574	1444	1552	-1284	-5996
Cash Flow after changes in Working Capital	19705	20874	14828	12343	9128
Cash Flow from Operating Activities	13259	13963	10570	8712	4446
Cash Flow from Investing Activities	-10018	-11830	-8462	-8235	1970
Cash Flow from Financing Activities	-3560	-2368	-2379	-1562	-4259
Net Cash Inflow / Outflow	-319	-235	-271	-1085	2157
Opening Cash & Cash Equivalents	1304	1539	1810	2895	738
Cash & Cash Equivalent on Amalgamation / Take over / Merger	0	0	0	0	0
Cash & Cash Equivalent of Subsidiaries under liquidations	0	0	0	0	0
Translation adjustment on reserves / op cash balalces frgn subsidiaries	0	0	0	0	0
Effect of Foreign Exchange Fluctuations	0	0	0	0	0
Closing Cash & Cash Equivalent	985	1304	1539	1810	2895

Profit & Loss Account

Particulars	Mar 2016	Mar 2015	Dec 2013	Dec 2012	Dec 2011
INCOME :
Gross Sales	114197.00	129035.00	94516.00	93741.00	87695.00
Sales	110209.00	125594.00	92100.00	91322.00	85332.00
Job Work/ Contract Receipts
Processing Charges / Service Income	2017.00	2000.00	1346.00	1052.00	677.00
Revenue from property development
Other Operational Income	1971.00	1441.00	1070.00	1367.00	1686.00
Less: Excise Duty	8069.00	8180.00	6949.00	7150.00	6037.00
Net Sales	106128.00	120855.00	87567.00	86591.00	81658.00
EXPENDITURE :
Increase/Decrease in Stock	589.00	-669.00	-1235.00	560.00	-2098.00
Raw Material Consumed	55640.00	65239.00	48917.00	47024.00	46050.00
Opening Raw Materials	2257.00	2047.00	1939.00	2404.00	2062.00
Purchases Raw Materials	31909.00	39006.00	29799.00	27776.00	27771.00
Closing Raw Materials	1854.00	2257.00	2047.00	1939.00	2404.00
Other Direct Purchases / Brought in cost	23455.00	26520.00	19151.00	19077.00	19106.00
Other raw material cost	46783.00	52963.00	38377.00	37860.00	37727.00
Power & Fuel Cost	1105.00	1317.00	1070.00	1085.00	1010.00
Electricity & Power	1105.00	1317.00	1070.00	1085.00	1010.00
Oil, Fuel & Natural gas	0.00	0.00	0.00	0.00	0.00
Coals etc	0.00	0.00	0.00	0.00	0.00
Other power & fuel	0.00	0.00	0.00	0.00	0.00
Employee Cost	13932.00	16631.00	11792.00	10371.00	8961.00
Salaries, Wages & Bonus	12232.00	13843.00	10634.00	8661.00	7480.00
Contributions to EPF & Pension Funds	790.00	1669.00	329.00	805.00	644.00
Workmen and Staff Welfare Expenses	910.00	1119.00	829.00	905.00	837.00
Other Employees Cost	0.00	0.00	0.00	0.00	0.00
Other Manufacturing Expenses	5876.00	6600.00	4846.00	4988.00	4726.00
Sub-contracted / Out sourced services
Processing Charges
Repairs and Maintenance	1471.00	1720.00	1064.00	1220.00	1333.00
Packing Material Consumed
Other Mfg Exp	4405.00	4880.00	3782.00	3768.00	3393.00
General and Administration Expenses	5049.00	5647.00	4179.00	4166.00	4048.00
Rent , Rates & Taxes	828.00	812.00	585.00	625.00	442.00
Insurance	131.00	118.00	68.00	56.00	59.00
Printing and stationery
Professional and legal fees	1392.00	1466.00	1227.00	1177.00	1103.00
Traveling and conveyance	973.00	1045.00	655.00	770.00	797.00
Other Administration	2698.00	3251.00	2299.00	2308.00	2444.00
Selling and Distribution Expenses	1486.00	1805.00	1423.00	1680.00	1264.00
Handling and Clearing Charges	0.00	0.00	0.00	0.00	0.00
Other Selling Expenses	332.00	488.00	398.00	438.00	330.00
Miscellaneous Expenses	3830.00	4542.00	3742.00	3396.00	2802.00
Bad debts /advances written off	33.00	38.00	83.00	13.00	110.00
Provision for doubtful debts	154.00	91.00		202.00	159.00
Losson disposal of fixed assets(net)
Losson foreign exchange fluctuations	153.00	250.00	74.00
Losson sale of non-trade current investments
Other Miscellaneous Expenses	3490.00	4163.00	3585.00	3181.00	2533.00
Less: Expenses Capitalised	136.00	70.00	54.00	174.00	224.00
Total Expenditure	87371.00	101042.00	74680.00	73096.00	66539.00
Operating Profit (Excl OI)	18757.00	19813.00	12887.00	13495.00	15119.00
Other Income	3826.00	5653.00	3526.00	3692.00	3203.00
Interest Received	3135.00	3474.00	1554.00	1735.00	1847.00
Dividend Received	57.00	66.00	57.00	223.00	194.00
Profit on sale of Fixed Assets	22.00	12.00	22.00	13.00	9.00
Profits on sale of Investments	119.00	1545.00	1137.00	830.00	793.00
Provision Written Back
Foreign Exchange Gains				136.00	18.00
Others	493.00	556.00	756.00	755.00	342.00
Operating Profit	22583.00	25466.00	16413.00	17187.00	18322.00
Interest	42.00	143.00	5.00	55.00	4.00
InterestonDebenture / Bonds
Interest on Term Loan
Intereston Fixed deposits
Bank Charges etc
Other Interest	42.00	143.00	5.00	55.00	4.00
PBDT	22541.00	25323.00	16408.00	17132.00	18318.00
Depreciation	3950.00	5484.00	3842.00	3670.00	2578.00
Profit Before Taxation & Exceptional Items	18591.00	19839.00	12566.00	13462.00	15740.00
Exceptional Income / Expenses		-280.00
Profit Before Tax	18591.00	19559.00	12566.00	13462.00	15740.00
Provision for Tax	6132.00	6182.00	3719.00	3879.00	4513.00
Current Income Tax	6582.00	7463.00	4070.00	4163.00	4709.00
Deferred Tax	-356.00	-1183.00	-437.00	-276.00	-94.00
Other taxes	-806.00	-2464.00	-788.00	-560.00	-290.00
Profit After Tax	12459.00	13377.00	8847.00	9583.00	11227.00
Extra items
Minority Interest
Share of Associate
Other Consolidated Items
Consolidated Net Profit	12459.00	13377.00	8847.00	9583.00	11227.00
Adjustments to PAT
Profit Balance B/F	29162.00	20334.00	14407.00	7972.00	6669.00
Appropriations	41621.00	33711.00	23254.00	17555.00	17896.00
General Reserves		1337.00	885.00	958.00	5000.00
Proposed Equity Dividend	2669.00	2669.00	1727.00	1884.00	1570.00
Corporate dividend tax	543.00	543.00	308.00	306.00	689.00
Other Appropriation					-4.00
Equity Dividend %	850.00	850.00	550.00	600.00	1350.00
Earnings Per Share	397.00	426.00	282.00	305.00	358.00
Adjusted EPS	397.00	426.00	282.00	305.00	358.00