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Apollo Fashion International Unlisted Shares

Financial Year: 2022

Financial Year: 2022

Financial Report Summary

Apollo International Limited - Fashion Division Financial Summary

Balance Sheet (as of March 31, 2022):

  • Equity and Liabilities:

    • Reserves and Surplus: ₹11,255.68 Lacs (₹8,385.75 Lacs as of March 31, 2021).
    • Non-Current Liabilities: ₹124.34 Lacs (₹89.84 Lacs as of March 31, 2021), including Long term borrowings (₹4.14 Lacs), other long term liabilities (₹27.26 Lacs) and long term provisions (₹92.94 Lacs).
    • Current Liabilities: ₹3,964.72 Lacs (₹1,541.52 Lacs as of March 31, 2021), including Short-term borrowings (₹1,799.07 Lacs), Trade payables (₹2,091.95 Lacs), Other current liabilities (₹50.10 Lacs), and Short-term provisions (₹23.60 Lacs).
    • Total Equity and Liabilities: ₹15,344.74 Lacs (₹10,017.11 Lacs as of March 31, 2021).
  • Assets:

    • Non-Current Assets: ₹2,727.72 Lacs (₹2,452.81 Lacs as of March 31, 2021), including Property, Plant, and Equipment (₹2,157.55 Lacs), Non-current investments (₹441.63 Lacs), Long term loans and advances (₹126.33 Lacs) and Other non-current assets (₹2.21 Lacs).
    • Head Office: ₹3,186.50 Lacs (₹819.14 Lacs as of March 31, 2021).
    • Current Assets: ₹9,430.52 Lacs (₹6,745.16 Lacs as of March 31, 2021), including Inventories (₹3,663.42 Lacs), Trade receivables (₹4,078.42 Lacs), Cash and bank balances (₹471.66 Lacs), Short term loans and advances (₹114.82 Lacs) and Other current assets (₹1,102.20 Lacs).
    • Total Assets: ₹15,344.74 Lacs (₹10,017.11 Lacs as of March 31, 2021).

Statement of Profit and Loss (for the year ended March 31, 2022):

  • Revenue from Operations: ₹19,785.36 Lacs (₹12,124.86 Lacs for the year ended March 31, 2021).
  • Other Income: ₹432.32 Lacs (₹224.39 Lacs for the year ended March 31, 2021).
  • Total Income: ₹20,217.68 Lacs (₹12,349.25 Lacs for the year ended March 31, 2021).
  • Expenses: ₹17,347.75 Lacs (₹11,459.55 Lacs for the year ended March 31, 2021), including Cost of Materials consumed (₹9,368.40 Lacs), Work bills, project supplies & expenses (₹5,385.09 Lacs), Changes in inventories of finished goods and stock-in-trade (₹(133.61) Lacs), Employee benefits expense (₹1,420.77 Lacs), Finance cost (₹265.58 Lacs), Depreciation and amortization expense (₹176.04 Lacs), and Other expenses (₹865.48 Lacs).
  • Profit before exceptional items and tax: ₹2,869.93 Lacs (₹889.70 Lacs for the year ended March 31, 2021).
  • Exceptional items (net): ₹- Lacs (₹(335.30) Lacs for the year ended March 31, 2021).
  • Profit before tax: ₹2,869.93 Lacs (₹554.40 Lacs for the year ended March 31, 2021).

Key Financial Notes:

  • Reserves and Surplus: Increased from ₹8,385.75 Lacs to ₹11,255.68 Lacs, with a profit after tax for the year of ₹2,869.93 Lacs.
  • Long-term borrowings: Decreased from ₹11.79 Lacs to ₹4.14 Lacs.
  • Short-term borrowings: Increased significantly from ₹633.03 Lacs to ₹1,799.07 Lacs, comprising packing credit, bill discounting, and factoring.
  • Trade payables: Increased significantly from ₹708.34 Lacs to ₹2,091.95 Lacs.
  • Inventories: Increased from ₹2,640.32 Lacs to ₹3,663.42 Lacs, including raw materials, components, and finished goods.
  • Trade receivables: Increased from ₹3,035.75 Lacs to ₹4,078.42 Lacs.
  • Non-current investments: Remained constant at ₹441.63 Lacs, invested in Adsal Exim Private Ltd.
  • Cost of materials consumed: Increased from ₹5,921.76 Lacs to ₹9,368.40 Lacs.
  • Employee benefits expense: Increased from ₹729.06 Lacs to ₹1,420.77 Lacs, primarily due to salaries and wages.
  • Finance Cost: Decreased slightly from ₹276.01 Lacs to ₹265.58 Lacs.
  • Other Expenses: Increased from ₹642.53 Lacs to ₹865.48 Lacs, with selling commission and rent being significant contributors.

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Unlisted shares can offer higher growth potential, as they are typically not subject to the same market volatility as listed shares. However, they come with higher risk due to limited liquidity and availability of information. It's important to research thoroughly and consult experts before investing.

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Yes, unlisted shares can eventually be listed on a stock exchange through an Initial Public Offering (IPO). This process allows the company to offer its shares publicly and be traded on major exchanges, potentially increasing liquidity and visibility.

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Gains from unlisted shares are subject to capital gains tax in India. Short-term capital gains (if held for less than 24 months) are taxed at your applicable income tax rate, while long-term capital gains (if held for more than 24 months) are taxed at 20% with indexation benefits. Always consult a tax advisor for precise tax implications.

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Yes, unlisted shares may pay dividends if the company has declared them. However, since these companies may be in their growth stage, dividend payments are not always guaranteed. It's important to check the company's financial health before investing.

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It's important to conduct thorough research on the company's financials, management, market potential, and overall business model. You can also seek professional advice from experts to help you choose unlisted shares with strong growth prospects.

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Gains from unlisted shares are subject to capital gains tax in India. Short-term capital gains (if held for less than 24 months) are taxed at your applicable income tax rate, while long-term capital gains (if held for more than 24 months) are taxed at 20% with indexation benefits. Always consult a tax advisor for precise tax implications.

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