STANDALONE CONSOLIDATED

PARTICULARS 2022-23 2021-22

Revenue from Operations 63,317.44 54,835.30
Other Income 1,054.11 947.06
Profit/loss before Depreciation, Finance Costs, Exceptional 5,225.27 6,182.36
items and Tax Expense
Less: Depreciation/ Amortization/ Impairment 1,466.52 1,371.01
Profit /loss before Finance Costs, Exceptional items and Tax 3,758.75 4,811.35
Expense
Less: Finance Costs 1,072.24 796.65
Profit /loss before Exceptional items and Tax Expense 2,686.51 4,014.70
Add/(less): Exceptional items 0 -382.21
Profit /loss before Tax Expense 2,686.51 3,632.49
Less: Tax Expense (Current & Deferred) 666.66 961
Profit /loss for the year (1) 2,019.85 2,671.49
Total Comprehensive Income/loss (2) -2.93 -15.99
Total (1+2) 2,016.92 2,655.50
Balance of profit /loss for earlier years 21,795.34 19,350.09
Add: Share of profit (after tax) of Associates
Less: Transfer to General Reserves 200 100
Less: Dividend paid on Equity Shares
(including Dividend Distribution Tax) 110.25 110.25
Less: Non-Controlling Interest (NCI)

Less: Adjustment on acquisition of stepdown subsidiary by WOS

Balance carried forward 23,502.01 21,795.34

STANDALONE CONSOLIDATED
PARTICULARS 2022-23 2021-22
Revenue from Operations 63,317.44 54,835.30
Other Income 1,054.11 947.06
Profit/loss before Depreciation, Finance Costs, Exceptional 5,225.27 6,182.36
items and Tax Expense
Less: Depreciation/ Amortization/ Impairment 1,466.52 1,371.01
Profit /loss before Finance Costs, Exceptional items and Tax 3,758.75 4,811.35
Expense
Less: Finance Costs 1,072.24 796.65
Profit /loss before Exceptional items and Tax Expense 2,686.51 4,014.70
Add/(less): Exceptional items 0 -382.21
Profit /loss before Tax Expense 2,686.51 3,632.49
Less: Tax Expense (Current & Deferred) 666.66 961
Profit /loss for the year (1) 2,019.85 2,671.49
Total Comprehensive Income/loss (2) -2.93 -15.99
Total (1+2) 2,016.92 2,655.50
Balance of profit /loss for earlier years 21,795.34 19,350.09
Add: Share of profit (after tax) of Associates
Less: Transfer to General Reserves 200 100
Less: Dividend paid on Equity Shares
(including Dividend Distribution Tax) 110.25 110.25
Less: Non-Controlling Interest (NCI)

Less: Adjustment on acquisition of stepdown subsidiary by WOS

Balance carried forward 23,502.01 21,795.34

STANDALONE CONSOLIDATED
PARTICULARS 2022-23 2021-22
Revenue from Operations 63,317.44 54,835.30
Other Income 1,054.11 947.06
Profit/loss before Depreciation, Finance Costs, Exceptional 5,225.27 6,182.36
items and Tax Expense
Less: Depreciation/ Amortization/ Impairment 1,466.52 1,371.01
Profit /loss before Finance Costs, Exceptional items and Tax 3,758.75 4,811.35
Expense
Less: Finance Costs 1,072.24 796.65
Profit /loss before Exceptional items and Tax Expense 2,686.51 4,014.70
Add/(less): Exceptional items 0 -382.21
Profit /loss before Tax Expense 2,686.51 3,632.49
Less: Tax Expense (Current & Deferred) 666.66 961
Profit /loss for the year (1) 2,019.85 2,671.49
Total Comprehensive Income/loss (2) -2.93 -15.99
Total (1+2) 2,016.92 2,655.50
Balance of profit /loss for earlier years 21,795.34 19,350.09
Add: Share of profit (after tax) of Associates 0 0
Less: Transfer to General Reserves 200 100
Less: Dividend paid on Equity Shares 0 0
(including Dividend Distribution Tax) 110.25 110.25

Balance carried forward 23,502.01 21,795.34

share value

Highest (`) Lowest (`)

April, 2022 209 166.05
May, 2022 199 146.7
June, 2022 198 153.2
July, 2022 254.75 167.3
August, 2022 285.7 186.5
September, 2022 235.95 191.2
October, 2022 253.85 219.1
November, 2022 231 199.5
December, 2022 218.1 184.7
January, 2023 215 192.3
February, 2023 265.75 185.05
March, 2023 278 227.1
 share holder

Range (No of shares) No. of Members %age

Upto- 500 20250 96.72
501- 1000 340 1.62 262554 2.38
1001-2000 146 0.7 218362 1.98
2001-3000 63 0.3 159744 1.45
3001-4000 27 0.13 93651 0.85
4001-5000 18 0.09 83284 0.76

5001-10000 36 0.17 259252 2.35

10001-
57 0.27 8252920 74.86
above
TOTAL 20937 100 110250000 100
No. of Shares held (in `) %age
1695233 15.38
Particulars

ASSETS
Non-current assets
(a) Property, Plant and Equipment
(b) Capital work-in-progress
(c) Other Intangible assets
(d) Financial Assets
(i) Investments
(ii) Loans

(e) Other non-current assets

Current Assets
(a) Inventories
(b) Financial Assets
(i) Trade receivables
(ii) Cash and cash equivalent
(iii) Bank Balances other than (ii) above
(iv) Other Financial Assets

(c) Current Tax Assets (Net)

(d) Other current assets
TOTAL ASSETS
EQUITY AND LIABILITIES
EQUITY
(a) Equity Share Capital
(b) Other Equity

LIABILITIES
Non current liabilities
(a) Financial liabilities
(i) Borrowings
(b) Deferred tax liabilities (net)
(c) Other non-current liabilities
Current liabilities
(a)

ial liabilities
(i) Borrowings
(ii) Trade payables
(a) Total Outstanding Dues to micro and small enterprises (MS
(b) Total Outstanding Due to parties other than MSME
(iii) Other financial liabilities

(b) Other current liabilities

(c) Provisions
TOTAL EQUITY AND LIABILITIES
Significant Accounting Policies

Particulars

ASSETS
Non-current assets
(a) Property, Plant and Equipment
(b) Capital work-in-progress
(c) Other Intangible assets
(d) Financial Assets
(i) Investments
(ii) Loans

(e) Other non-current assets

Current Assets
(a) Inventories
(b) Financial Assets
(i) Trade receivables
(ii) Cash and cash equivalent
(iii) Bank Balances other than (ii) above
(iv) Other Financial Assets

(c) Current Tax Assets (Net)

(d) Other current assets
TOTAL ASSETS
EQUITY AND LIABILITIES
EQUITY
(a) Equity Share Capital
(b) Other Equity

LIABILITIES
Non current liabilities
(a) Financial liabilities
(i) Borrowings
(b) Deferred tax liabilities (net)
(c) Other non-current liabilities
Current liabilities
(a) Financial liabilities
(i) Borrowings
(ii) Trade payables
(a) Total Outstanding Dues to micro and
small enterprises (MSME)
(b) Total Outstanding Due to parties other
than MSME
(iii) Other financial liabilities

(b) Other current liabilities

(c) Provisions
TOTAL EQUITY AND LIABILITIES

BALANCE SHEET OF SUPERHOUSE (in Rs.

Cr.)
EQUITIES AND LIABILITIES
SHAREHOLDER'S FUNDS
Equity Share Capital
TOTAL SHARE CAPITAL
Reserves and Surplus
TOTAL RESERVES AND SURPLUS
TOTAL SHAREHOLDERS FUNDS
NON-CURRENT LIABILITIES
Long Term Borrowings
Deferred Tax Liabilities [Net]
Other Long Term Liabilities
Long Term Provisions
TOTAL NON-CURRENT LIABILITIES
CURRENT LIABILITIES
Short Term Borrowings
Trade Payables
Other Current Liabilities
Short Term Provisions
TOTAL CURRENT LIABILITIES
TOTAL CAPITAL AND LIABILITIES
ASSETS
NON-CURRENT ASSETS
Tangible Assets
Intangible Assets
Capital Work-In-Progress
Other Assets
FIXED ASSETS
Non-Current Investments
Deferred Tax Assets [Net]
Long Term Loans And Advances
Other Non-Current Assets
TOTAL NON-CURRENT ASSETS
CURRENT ASSETS
Current Investments
Inventories
Trade Receivables
Cash And Cash Equivalents
Short Term Loans And Advances
OtherCurrentAssets
TOTAL CURRENT ASSETS
TOTAL ASSETS

Particulars
INCOME:
Revenue from Operations
(a) Sales / income from operations
(b) Other Operating Revenue
Total Revenue from operations
Other income
Total Income
EXPENSE:
Cost of materials consumed
Purchase of stock-in-trade
Changes in inventories of finished goods,
work-in-progress and stock-in-trade
Employee Benefits Expenses
Finance costs
Depreciation and Amortization Expenses
Other Expenses
Total Expenses
Profit before Exceptional items and Tax
Exceptional Items (refer Note no. 52)
Profit before Tax
1. Current Tax
2. Deferred Tax
3. Tax adjustment relating to earlier years

Profit for the period

Other comprehensive income
(i) Items that will not be reclassified to profit or
loss

Re-measurements of the defined benefit plans

(ii) Income tax related to items that will not be

reclassified to profit or loss

Total comprehensive income for the period

Particulars
INCOME:
Revenue from Operations
(a) Sales / income from operations
(b) Other Operating Revenue
Total Revenue from operations
Other income
Total Income
EXPENSE:
Cost of materials consumed
Purchase of stock-in-trade
Changes in inventories of finished goods,
work-in-progress and stock-in-trade
Employee Benefits Expenses
Finance costs
Depreciation and Amortization Expenses
Other Expenses
Total Expenses
Profit before Exceptional items and Tax
Exceptional Items (refer Note no. 52)
Profit before Tax
1. Current Tax
2. Deferred Tax
3. Tax adjustment relating to earlier years

Profit for the period

Other comprehensive income
(i) Items that will not be reclassified to profit or
loss

Re-measurements of the defined benefit plans

(ii) Income tax related to items that will not be

reclassified to profit or loss

Total comprehensive income for the period

As at March 31, 2023 As at 31, 2022
March

19,836.15 18,006.85
916.88 773.24
34.03 17.82

4,505.10 4,518.71
210.77 211.51
4,715.87 4,730.22
888.29 901.14

16,414.27 17,797.36

16,019.85 12,650.70
1,691.50 1,764.04
4,293.06 3,854.38
1,075.76 2,488.50
23,080.17 20,757.62
282.52 43.71
758.61 1,384.01
66,926.79 64,411.97

1,102.50 1,102.50
36,364.21 34,457.54
37,466.71 35,560.04

- 9.49
1,378.56 1,332.81
177.25 229.49

13,972.39 12,016.90
 1,142.96 1,220.57
9,699.62 10,442.03
2,065.12 2,568.24
26,880.09 26,247.74
936.49 930.76
87.69 101.64
66,926.79 64,411.97

As at 31, 2022
As at March 31, 2022 As at March 31, 2022
March

19,836.15 18,006.85 18,006.85

916.88 773.24 773.24
34.03 17.82 17.82

4,505.10 4,518.71 4,518.71

210.77 211.51 211.51

4,715.87 4,730.22 4,730.22

888.29 901.14 901.14

16,414.27 17,797.36 17,797.36

16,019.85 12,650.70 12,650.70

1,691.50 1,764.04 1,764.04
4,293.06 3,854.38 3,854.38

1,075.76 2,488.50 2,488.50

23,080.17 20,757.62 20,757.62

282.52 43.71 43.71

758.61 1,384.01 1,384.01

66,926.79 64,411.97 64,411.97

1,102.50 1,102.50 1,102.50

36,364.21 34,457.54 34,457.54

37,466.71 35,560.04 35,560.04

 - 9.49 9.49
1,378.56 1,332.81 1,332.81
177.25 229.49 229.49

13,972.39 12,016.90 12,016.90

1,142.96 1,220.57 1,220.57

9,699.62 10,442.03 10,442.03

2,065.12 2,568.24 2,568.24

26,880.09 26,247.74 26,247.74

936.49 930.76 930.76

87.69 101.64 101.64

66,926.79 64,411.97 64,411.97

Mar-22 Mar-21 Mar-20

11.03 11.03 11.03

11.03 11.03 11.03
344.58 319.12 299.91
344.58 319.12 299.91
355.6 330.15 310.94

0.09 12.69 13.29

13.33 14.25 13.95
2.29 1.67 0.93
0 0 0
15.72 28.61 28.17

120.17 87.05 119.06

116.63 87.86 92.24
34.99 47.79 47.7
1.02 0.44 1.43
272.8 223.14 260.43
644.12 581.9 599.53
 180.07 181.58 188.38
0.18 0.07 0.11
7.73 4.17 1.91
0 0 0
187.98 185.82 190.4
45.19 43.36 43.35
0 0 0
2.12 3.2 4.19
9.01 7.6 6.52
244.29 239.98 244.47

0 0 0
177.97 121.05 145.2
126.51 121.28 125.29
56.18 68.97 38.83
0 0 0
39.16 30.63 45.75
399.83 341.92 355.07
644.12 581.9 599.53

2022-23 2021-22

60,616.36 52,932.27
2,701.08 1,903.03
63,317.44 54,835.30
1,054.11 947.06
64,371.55 55,782.36

31,679.14 29,876.37
6,493.99 5,122.13

612.25 -3,823.51
4,490.75 4,143.32
1,072.24 796.65
1,466.52 1,371.01
15,870.15 14,281.69
61,685.04 51,767.66
2,686.51 4,014.70
 - 382.21
2,686.51 3,632.49
622.7 1,037.20
46.73 -86.81
-2.77 10.61
666.66 961
2,019.85 2,671.49

-3.91 -21.32

-0.98 -2.93 -5.33 -15.99

2,016.92 2,655.50

2022-23 2021-22

60,616.36 52,932.27
2,701.08 1,903.03
63,317.44 54,835.30
1,054.11 947.06
64,371.55 55,782.36

31,679.14 29,876.37
6,493.99 5,122.13

612.25 -3,823.51
4,490.75 4,143.32
1,072.24 796.65
1,466.52 1,371.01
15,870.15 14,281.69
61,685.04 51,767.66
2,686.51 4,014.70
- 382.21
2,686.51 3,632.49
622.7 1,037.20
46.73 -86.81
-2.77 10.61
666.66 961
2,019.85 2,671.49

-3.91 -21.32

-0.98 -2.93 -5.33 -15.99

2,016.92 2,655.50
S.NO. CHAPTER NO.
1 CHAPTER 1
2
3
4
5
6
7
8
9 CHAPTER 2
10
11
12
13 CHAPTER 3
14
15
16
17
18 CHAPTER 4
19
20
21
22
23 CHAPTER 5
24 CHAPTER 6
25
26
27
28
29 CHAPTER 7
30
31
31
33
34 CHAPTER 8
35 CHAPTER 9
36
37
38
TITLE
INTRODUCTION
1.1 INTRODUCTION OF FINANCIAL AND MARKET PERFORMANCE
1.2 FINANCIAL ANALYSIS
1.3 BACKGROUND OF THE STUDY
1.4 OBJECTIVES OF THE STUDY
1.5 THE SIGNIFICANCE OR IMPORTANCE OF THE STUDY
1.6 OVERVIEW OF SUPERHOUSE LTD. INDIA
1.7 INTRODUCTION OF THE LEATHER INDUSTRY
COMPANY’S PROFILE
2.1 INTRODUCTION OF SUPERHOUSE LTD.
2.2 EXPORT
2.3 OVERVIEW OF THE INDIAN LEATHER INDUSTRY
LITERATURE REVIEW
3.1 REVIEW OF RELEVANT LITERATURE AND PREVIOUS RESEARCH
3.2 THEORETICAL FRAMEWORK
3.3 CONCEPTUAL FRAMEWORK
3.4 IDENTIFICATION OF GAPS IN THE LITERATURE
METHODOLOGY
4.1 DATA COLLECTION
4.2 SAMPLE SIZE
4.3 DATA ANALYSIS
4.4 FORMULA AND BASIC CONCEPTS ON RATIO ANALYSIS
RESULTS
DISCUSSION
6.1 INTERPRETATION OF FINDINGS
6.2 COMPARISON WITH PREVIOUS LITERATURE
6.3 IMPLICATIONS OF FINDINGS
6.4 RECOMMENDATIONS FOR PRACTICE OR FUTURE RESEARCH
CONCLUSION
7.1 SUMMARY OF FINDINGS
7.2 CONTRIBUTIONS TO THE FIELD
7.3 LIMITATIONS OF THE STUDY
7.4 SUGGESTIONS FOR FUTURE RESEARCH
REFERENCES
APPENDICES
9.1 BALANCE SHEET OF SUPERHOUSE LIMITED
9.2 STATEMENT OF PROFIT AND LOSS
9.3 VALUE OF SHARE HIGHEST AND LOWEST OF THE FINANCIAL YEAR 2022-23