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HOME   >  CORPORATE INFO > PROFIT & LOSS
Profit & Loss      
Gem Aromatics Ltd.
BSE Code 544491
ISIN Demat INE06XZ01023
Book Value 88.90
NSE Code GEMAROMA
Dividend Yield % 0.00
Market Cap 7584.83
P/E 13.34
EPS 10.88
Face Value 2  
(Rs. in Millions)
Particulars Mar 2025Mar 2024Mar 2023Mar 2022
INCOME :        
Gross Sales4970.00  4475.00  4119.00  3021.00  
     Sales4902.00  4423.00  4071.00  2971.00  
     Job Work/ Contract Receipts    3.00  2.00  
     Processing Charges / Service Income        
     Revenue from property development        
     Other Operational Income67.00  52.00  45.00  49.00  
Less: Excise Duty        
Net Sales4970.00  4475.00  4119.00  3021.00  
EXPENDITURE :        
Increase/Decrease in Stock131.00  -21.00  4.00  -441.00  
Raw Material Consumed3639.00  3442.00  3161.00  2728.00  
     Opening Raw Materials590.00  307.00  211.00  164.00  
     Purchases Raw Materials3642.00  3725.00  3257.00  2774.00  
     Closing Raw Materials592.00  590.00  307.00  211.00  
     Other Direct Purchases / Brought in cost        
     Other raw material cost0.00  0.00  0.00  0.00  
Power & Fuel Cost33.00  37.00  31.00  31.00  
     Electricity & Power33.00  37.00  31.00  31.00  
     Oil, Fuel & Natural gas0.00  0.00  0.00  0.00  
     Coals etc0.00  0.00  0.00  0.00  
     Other power & fuel0.00  0.00  0.00  0.00  
Employee Cost125.00  108.00  108.00  93.00  
     Salaries, Wages & Bonus120.00  104.00  105.00  90.00  
     Contributions to EPF & Pension Funds3.00  2.00  2.00  2.00  
     Workmen and Staff Welfare Expenses1.00  1.00  1.00  1.00  
     Other Employees Cost1.00  1.00  1.00  1.00  
Other Manufacturing Expenses56.00  44.00  49.00  43.00  
     Sub-contracted / Out sourced services        
     Processing Charges        
     Repairs and Maintenance11.00  5.00  4.00  5.00  
     Packing Material Consumed        
     Other Mfg Exp44.00  40.00  45.00  38.00  
General and Administration Expenses38.00  33.00  30.00  21.00  
     Rent , Rates & Taxes0.00  0.00  0.00  0.00  
     Insurance10.00  9.00  7.00  6.00  
     Printing and stationery        
     Professional and legal fees13.00  11.00  10.00  8.00  
     Traveling and conveyance8.00  6.00  8.00  3.00  
     Other Administration14.00  13.00  12.00  7.00  
Selling and Distribution Expenses63.00  45.00  75.00  52.00  
     Handling and Clearing Charges0.00  0.00  0.00  0.00  
     Other Selling Expenses63.00  45.00  75.00  4.00  
Miscellaneous Expenses28.00  29.00  69.00  12.00  
     Bad debts /advances written off        
     Provision for doubtful debts1.00  1.00  0.00    
     Losson disposal of fixed assets(net)  0.00    0.00  
     Losson foreign exchange fluctuations0.00  1.00  46.00    
     Losson sale of non-trade current investments        
     Other Miscellaneous Expenses27.00  27.00  22.00  12.00  
Less: Expenses Capitalised        
Total Expenditure4112.00  3717.00  3528.00  2539.00  
Operating Profit (Excl OI)858.00  758.00  591.00  482.00  
Other Income52.00  29.00  12.00  33.00  
     Interest Received46.00  19.00  10.00  7.00  
     Dividend Received        
     Profit on sale of Fixed Assets1.00    0.00    
     Profits on sale of Investments        
     Provision Written Back1.00  1.00  1.00  1.00  
     Foreign Exchange Gains      15.00  
     Others5.00  9.00  2.00  9.00  
Operating Profit910.00  787.00  603.00  515.00  
Interest71.00  59.00  56.00  31.00  
     InterestonDebenture / Bonds        
     Interest on Term Loan0.00  0.00  0.00  0.00  
     Intereston Fixed deposits        
     Bank Charges etc2.00  2.00  6.00  4.00  
     Other Interest69.00  57.00  51.00  27.00  
PBDT839.00  728.00  547.00  484.00  
Depreciation66.00  61.00  47.00  43.00  
Profit Before Taxation & Exceptional Items773.00  666.00  500.00  442.00  
Exceptional Income / Expenses        
Profit Before Tax773.00  666.00  500.00  442.00  
Provision for Tax204.00  172.00  103.00  132.00  
     Current Income Tax197.00  177.00  108.00  133.00  
     Deferred Tax2.00  -4.00  -5.00  -1.00  
     Other taxes6.00  -1.00  0.00  0.00  
Profit After Tax569.00  495.00  397.00  310.00  
Extra items0.00  0.00  0.00  0.00  
Minority Interest        
Share of Associate        
Other Consolidated Items        
Consolidated Net Profit569.00  495.00  397.00  310.00  
Adjustments to PAT        
Profit Balance B/F1774.00  1279.00  882.00  572.00  
Appropriations2342.00  1774.00  1279.00  882.00  
     General Reserves        
     Proposed Equity Dividend        
     Corporate dividend tax        
     Other Appropriation        
Equity Dividend %        
Earnings Per Share12.00  11.00  222.00  174.00  
Adjusted EPS12.00  11.00  8.00  7.00  
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