LS Industries financials and balance sheet
BSE: 514446Metals & Minerals Trading
Trading suspended since 9 Dec 2025
Last traded ₹32.31 on 8 Dec 2025
10 years at a glance
Standalone: the listed company alone, without its subsidiaries. ₹ crore, years to March.LS Industries annual reports
Revenue, net profit and borrowings, ₹ crore
- Revenue
- Net profit
- Borrowings
- Loss
Peak revenue ₹9.10 Cr, year to Mar 2017A loss in 7 of the 7 years with results on record
Operating and net margin, per cent
- Operating marginOperating margin. Operating profit before depreciation as a percentage of revenue: how much of each rupee of sales is left after running costs.
- Net marginNet margin. Net profit as a percentage of revenue: how much of each rupee of sales is left after every cost, interest and tax.
Results for the year to Mar 2026
Standalone: the listed company alone, without its subsidiaries. ₹ crore.
From revenue to net profit
- Revenue4.2
- Materials and goods−4.2
- Employee costs−0.8
- Other expenses−1.3
- Operating profit−2.1
- Depreciation−0.5
- Other income+2.0
- One-off items0.0
- Finance costs−0.3
- Profit before tax−0.9
- Tax−0.2
- Net profit−1.0
What the company owns
- Plant, investments and other assets₹30 Cr
- Receivables₹13 Cr
- Cash and bank₹3 Cr
- Inventory₹0 Cr
What pays for it: net worth and liabilities
- Net worth₹39 Cr
- Other liabilities₹3 Cr
- Owed to suppliers₹3 Cr
- Borrowings₹0 Cr
Profit and loss
Standalone, ₹ crore, years to March. No results on record for the years to Mar 2019, Mar 2020 and Mar 2021.LS Industries quarterly results
| ₹ crore | Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022Filed 5 Dec | Mar 2023Filed 22 Jul | Mar 2024Filed 20 Jul | Mar 2025Filed 13 Jun | Mar 2026Filed 1 Jun |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue from operations | 9.1 | 5.4 | – | – | – | 0.4 | 0.4 | 0.4 | 0.3 | 4.2 |
| Operating expenses. What the business spent to run itself in the period, materials, staff and other costs, before depreciation, interest and tax. | – | – | – | – | – | 2.0 | 8.8 | 3.4 | 26.9 | 6.3 |
| Materials and goods boughtCost of materials and goods. Raw materials used and goods bought for resale in the period, adjusted for the change in stock held. | 5.4 | 3.8 | – | – | – | 0.0 | 0.0 | 0.0 | 2.2 | 4.2 |
| Employee costsEmployee costs. Salaries, wages, bonuses and other benefits paid to staff in the period. | – | – | – | – | – | 0.2 | 0.2 | 0.3 | 0.5 | 0.8 |
| Other expensesOther expenses. Every operating cost besides materials and staff: power, rent, freight, repairs, marketing and the like. | – | – | – | – | – | 1.8 | 8.6 | 3.1 | 24.2 | 1.3 |
| Operating profit before depreciationOperating profit before depreciation (EBITDA). Revenue less operating expenses: what the business earns from its operations before depreciation, interest and tax. | – | – | – | – | – | −1.5 | −8.3 | −2.9 | −26.6 | −2.1 |
| Operating marginOperating margin. Operating profit before depreciation as a percentage of revenue: how much of each rupee of sales is left after running costs. | – | – | – | – | – | −350.9% | −1,871.0% | −649.3% | −9,133.8% | −49.6% |
| Materials, % of revenueMaterials, % of revenue. Raw materials used and goods bought for resale, adjusted for the change in stock, divided by revenue, times 100. | – | – | – | – | – | 1.7% | 0.6% | 0.0% | 764.0% | 98.6% |
| Employee costs, % of revenueEmployee costs, % of revenue. Salaries, wages and other staff costs divided by revenue, times 100. | – | – | – | – | – | 38.8% | 46.4% | 59.2% | 158.0% | 20.0% |
| Other expenses, % of revenueOther expenses, % of revenue. Operating costs besides materials and staff divided by revenue, times 100; with the two above and the operating margin it makes 100. | – | – | – | – | – | 410.4% | 1,924.0% | 690.1% | 8,311.8% | 31.0% |
| Depreciation and amortisationDepreciation and amortisation. The part of the cost of plant, buildings and other long-lived assets charged against each year they are used. | 4.7 | 4.7 | – | – | – | 0.2 | 0.3 | 0.3 | 0.2 | 0.5 |
| Operating profit after depreciationOperating profit after depreciation (EBIT). Operating profit before depreciation, less depreciation and amortisation. | – | – | – | – | – | −1.8 | −8.6 | −3.2 | −26.8 | −2.6 |
| Other incomeOther income. Income from outside the main business, such as interest on deposits, dividends received and gains on investments. | 0.2 | 0.1 | – | – | – | 0.1 | 0.1 | 0.1 | 1.2 | 2.0 |
| Finance costsFinance costs. Interest and the other costs of borrowing in the period. | – | – | – | – | – | 0.0 | 0.0 | 0.0 | 0.0 | 0.3 |
| Profit before one-off items and taxProfit before one-off items and tax. Profit before tax as it would be without the one-off items below it, as the company states it. | −4.4 | −4.9 | – | – | – | −1.7 | −8.5 | −3.0 | −25.6 | −0.9 |
| One-off itemsExceptional items. Gains or losses the company reports separately because they are not expected to recur, such as selling a business or writing down an asset. | – | – | – | – | – | 0.0 | 0.0 | 0.0 | 3.3 | 0.0 |
| Profit before tax | −4.4 | −4.9 | – | – | – | −1.7 | −8.5 | −3.0 | −22.3 | −0.9 |
| −0.3 | 0.8 | – | – | – | 0.3 | 0.3 | 0.3 | −1.7 | 0.2 | |
| Net profit | −4.0 | −5.7 | – | – | – | −2.0 | −8.8 | −3.3 | −20.5 | −1.0 |
| Net marginNet margin. Net profit as a percentage of revenue: how much of each rupee of sales is left after every cost, interest and tax. | −44.5% | −105.8% | – | – | – | −470.2% | −1,983.1% | −739.0% | −7,058.6% | −24.3% |
Operating expenses, operating profit before depreciation and operating profit after depreciation are left blank for the years to Mar 2017 and Mar 2018: the statement does not state its finance costs, which operating profit is worked out from, so operating profit is not given.
Balance sheet
Standalone, ₹ crore, at 31 March.
| ₹ crore | Mar 2022Filed 5 Dec | Mar 2023Filed 22 Jul | Mar 2024Filed 20 Jul | Mar 2025Filed 13 Jun | Mar 2026Filed 1 Jun |
|---|---|---|---|---|---|
| Net worth. What the company owns less everything it owes: the money shareholders have in the business, paid in and kept from profits. | 73 | 64 | 61 | 41 | 39 |
| Share capitalShare capital. The face value of all the shares the company has issued. | 85 | 85 | 85 | 85 | 85 |
| ReservesReserves. The rest of the shareholders' net worth: profits kept in the business over the years, and money paid for shares above their face value. | −12 | −20 | −24 | −44 | −45 |
| BorrowingsBorrowings. Loans, bonds and other money the company has borrowed and must repay with interest. | 0 | 0 | 0 | 0 | 0 |
| Liabilities due within a year. Everything the company must pay within twelve months: borrowings falling due, suppliers, and other dues and provisions. | 42 | 27 | 32 | 0 | 4 |
| Liabilities due after a year. Everything the company owes that falls due more than twelve months on, borrowings among it. | 1 | 1 | 1 | 0 | 3 |
| Total assetsTotal assets. Everything the company owns or controls: plant, investments, stock, money owed by customers and cash. | 116 | 92 | 95 | 41 | 46 |
| Assets held for longer than a year. Everything the company owns that it does not expect to turn into cash within twelve months: plant, intangibles, long-term investments, loans given and the like. | 22 | 15 | 14 | 26 | 29 |
| Assets turning to cash within a year. Everything the company expects to turn into cash or use up within twelve months: stock, money owed by customers, cash and short-term investments. | 94 | 78 | 80 | 15 | 17 |
| Net debtNet debt. Borrowings less cash, other bank balances and current investments: what the company would still owe if it used its cash to repay. | −3 | −3 | −3 | −3 | −2 |
Borrowings are counted again inside the liabilities due within a year and after a year. No balance sheet is on record for the years to Mar 2017 and Mar 2018, so its lines and the ratios worked from it are blank there.
Cash flow
Standalone, ₹ crore, years to March.
| ₹ crore | Mar 2022Filed 5 Dec | Mar 2023Filed 22 Jul | Mar 2024Filed 20 Jul | Mar 2025Filed 13 Jun | Mar 2026Filed 1 Jun |
|---|---|---|---|---|---|
| Cash from operations. Cash the business brought in from its operations in the period, after paying suppliers, staff and tax. | −0.2 | −6.8 | −0.1 | −16.1 | −0.3 |
| Cash generated before tax. Cash from operations before income tax paid: profit before tax, with non-cash items added back and the change in working capital. | −0.2 | −6.8 | 0.0 | −16.1 | −0.3 |
| Change in working capital. Cash taken up, below nought, or released by the change in stock, money owed by customers, money owed to suppliers and other short-term items over the year. | 1.1 | 1.5 | 2.8 | 33.4 | 1.6 |
| ReceivablesChange in receivables. Cash taken up, below nought, or released by the change in what customers owe. | 0.5 | 16.0 | 0.2 | 61.0 | −1.9 |
| InventoriesChange in inventories. Cash taken up, below nought, or released by the change in stock held. | 0.0 | 0.0 | 0.0 | 2.2 | −0.4 |
| PayablesChange in payables. Cash kept, above nought, or paid out by the change in what the company owes suppliers. | 1.0 | −14.8 | 2.7 | −11.9 | 2.5 |
| Other working capitalOther working capital. The working-capital change from every other short-term item: advances, provisions, other assets and liabilities. | −0.4 | 0.3 | −0.1 | −18.0 | 1.4 |
| Capital spendingCapital spending. Cash spent in the period on plant, equipment, buildings and other long-lived assets. | 0.0 | 0.0 | 0.0 | 0.0 | 0.3 |
| Free cash flowFree cash flow. Cash from operations less capital spending: what is left to repay borrowings, pay dividends or keep. | −0.3 | −6.9 | −0.1 | −16.1 | −0.6 |
| Cash from investing. Cash spent on, below nought, or received from plant, investments, businesses bought or sold, and interest and dividends received. | 0.2 | 6.8 | 0.1 | 16.1 | 1.0 |
| Cash from financingCash from financing. Cash raised from, or paid to, lenders and shareholders: borrowings taken and repaid, interest, lease payments, dividends and shares issued or bought back. | 0.0 | 0.0 | 0.0 | 0.0 | −0.6 |
| Dividends paidDividends paid. Cash paid to shareholders as dividends during the period. | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Shares bought backShares bought back. Cash spent buying the company's own shares back from shareholders. | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Shares issuedShares issued. Cash raised by selling new shares. | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Net change in cashNet change in cash. Cash from operations, investing and financing added together: how much cash and cash equivalents rose or fell over the year, before currency effects. | 0.0 | 0.0 | 0.0 | 0.0 | 0.1 |
Capital spending is part of cash from investing, and dividends paid, shares bought back and shares issued are part of cash from financing. Each is shown as an amount on a line of its own, and the section's other items are in its total only. No cash flow statement is on record for the years to Mar 2017 and Mar 2018.
Ratios
Standalone, years to March.
| Ratio | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022Filed 5 Dec | Mar 2023Filed 22 Jul | Mar 2024Filed 20 Jul | Mar 2025Filed 13 Jun | Mar 2026Filed 1 Jun |
|---|---|---|---|---|---|---|---|---|---|
| Revenue growthRevenue growth. This year's revenue less last year's, divided by last year's, times 100; blank where last year's is not above nought. | −40.8% | – | – | – | – | 2.7% | 0.8% | −35.2% | 1,353.9% |
| Return on equity. Profit belonging to shareholders as a percentage of their average net worth over the year. | – | – | – | – | −2.8%what Return on equity, Mar 2022, includes. This year's return on equity, asset turnover and assets per rupee of net worth are on its year-end balance sheet: none a year before is on record to average with. | −12.8% | −5.3% | −40.4% | −2.6% |
| Change in return on equity. This year's return on equity less last year's, in percentage points, split below into what came from the margin, turnover and borrowing, which add up to it. | – | – | – | – | – | −10.0 pts | 7.5 pts | −35.1 pts | 37.8 pts |
| From the net marginChange from the net margin. The part of the change in return on equity that came from profit per rupee of sales. | – | – | – | – | – | −9.0 pts | 8.0 pts | −45.2 pts | 40.3 pts |
| From asset turnoverChange from asset turnover. The part of the change in return on equity that came from sales per rupee of assets. | – | – | – | – | – | −1.7 pts | −0.6 pts | 5.3 pts | −3.0 pts |
| From borrowingChange from borrowing. The part of the change in return on equity that came from assets per rupee of net worth. | – | – | – | – | – | 0.6 pts | 0.1 pts | 4.8 pts | 0.6 pts |
| Return on capital employedReturn on capital employed. Operating profit after depreciation divided by net worth plus borrowings at the year end, times 100: what the business earns on all the money in it. | – | – | – | – | −2.4% | −13.3% | −5.2% | −66.0% | −6.6% |
| Debt to equityDebt to equity. Borrowings at the year end divided by net worth: rupees borrowed for each rupee shareholders have in the business. | – | – | – | – | 0.00 | 0.00 | 0.00 | 0.00 | 0.01 |
| Receivable daysReceivable days. Trade receivables divided by revenue, times 365: the average days customers take to pay. | – | – | – | – | 74,261 | 59,200 | 58,557 | 13,787 | 1,112 |
| Inventory daysInventory days. Inventories divided by the cost of materials and goods, times 365: the days of stock the company holds. | – | – | – | – | 1,12,266 | 2,89,927 | – | 0 | 37 |
| Payable daysPayable days. Trade payables divided by the cost of materials and goods, times 365: the average days the company takes to pay suppliers. | – | – | – | – | 12,17,053 | 12,11,474 | – | 17 | 225 |
| Cash conversion cycle, daysCash conversion cycle. Receivable days plus inventory days less payable days: how long money is tied up between paying suppliers and being paid by customers. | – | – | – | – | −10,30,526 | −8,62,347 | – | 13,770 | 923 |
| Working capital daysWorking capital days. Assets turning to cash within a year, less cash, bank deposits and current investments, minus liabilities due within a year, less borrowings, divided by the year's revenue, times 365. | – | – | – | – | 41,370 | 39,039 | 36,422 | 14,470 | 964 |
| Asset turnoverAsset turnover. Revenue divided by average total assets: rupees of sales for each rupee of assets. | – | – | – | – | 0.00 | 0.00 | 0.00 | 0.00 | 0.10 |
| Assets per rupee of net worthAssets per rupee of net worth. Average total assets divided by average net worth: how far borrowings and other liabilities stretch the shareholders' money. | – | – | – | – | 1.58 | 1.51 | 1.49 | 1.33 | 1.08 |
| Sales per rupee of plantSales per rupee of plant. Revenue divided by the net block: rupees of sales for each rupee of plant in use. | – | – | – | – | 0.03 | 0.03 | 0.03 | 0.30 | 4.43 |
| Capital spending to depreciationCapital spending to depreciation. Capital spending for the period divided by its depreciation and amortisation. | – | – | – | – | 0.07 | 0.19 | 0.00 | 0.03 | 0.55 |
| Plant being built, % of plant in useCapital work in progress, % of net block. Plant still being built as a percentage of the plant in use. | – | – | – | – | 0.0% | 0.0% | 0.0% | 0.0% | 29.0% |
Interest cover is left blank for the year to Mar 2026: operating profit after depreciation is a loss, and a loss covers no interest bill. No balance sheet is on record for the years to Mar 2017 and Mar 2018, so its lines and the ratios worked from it are blank there.
Growth and returns over 3, 5 and 10 years
Standalone: the listed company alone, without its subsidiaries. Each window ends with the year to Mar 2026.
- Return on assets, latest yearReturn on assets, latest year. Profit to the company's own shareholders in the latest year ÷ the average of that year's opening and closing total assets × 100; empty for a bank, a lender or an insurer, whose own return on assets is shown with its accounts.
- −2.4%
| Measure | 5 years | 3 years |
|---|---|---|
| Revenue growth, yearly rateRevenue growth, yearly rate. 3 years: Revenue in the latest year ÷ revenue in the year three years before, to the power of one third, − 1, × 100: the yearly rate it grew at; empty where either year is missing, nought or a loss, or a change of year end falls between them. 5 years: Revenue in the latest year ÷ revenue in the year five years before, to the power of one fifth, − 1, × 100: the yearly rate it grew at; empty where either year is missing, nought or a loss, or a change of year end falls between them. 10 years: Revenue in the latest year ÷ revenue in the year ten years before, to the power of one tenth, − 1, × 100: the yearly rate it grew at; empty where either year is missing, nought or a loss, or a change of year end falls between them. | – | 111.8% |
| Return on equity, averageReturn on equity, average. 3 years: The plain average of the yearly return on equity over the last three years, needing at least two of them; a year without the figure is left out, never filled in. 5 years: The plain average of the yearly return on equity over the last five years, needing at least four of them; a year without the figure is left out, never filled in. 10 years: The plain average of the yearly return on equity over the last ten years, needing at least nine of them; a year without the figure is left out, never filled in. | −12.8% | −16.1% |
| Return on capital employed, averageReturn on capital employed, average. 3 years: The plain average of the yearly return on capital employed over the last three years, needing at least two of them; a year without the figure is left out, never filled in. 5 years: The plain average of the yearly return on capital employed over the last five years, needing at least four of them; a year without the figure is left out, never filled in. 10 years: The plain average of the yearly return on capital employed over the last ten years, needing at least nine of them; a year without the figure is left out, never filled in. | −18.7% | −25.9% |
| Operating margin, averageOperating margin, average. 3 years: The plain average of the yearly operating profit margin over the last three years, needing at least two of them; a year without the figure is left out, never filled in. 5 years: The plain average of the yearly operating profit margin over the last five years, needing at least four of them; a year without the figure is left out, never filled in. 10 years: The plain average of the yearly operating profit margin over the last ten years, needing at least nine of them; a year without the figure is left out, never filled in. | −2,410.9% | −3,277.6% |
| Net margin, averageNet margin, average. 3 years: The plain average of the yearly net profit margin over the last three years, needing at least two of them; a year without the figure is left out, never filled in. 5 years: The plain average of the yearly net profit margin over the last five years, needing at least four of them; a year without the figure is left out, never filled in. 10 years: The plain average of the yearly net profit margin over the last ten years, needing at least nine of them; a year without the figure is left out, never filled in. | −2,055.1% | −2,607.3% |
| Asset turnover, averageAsset turnover, average. 3 years: The plain average of the yearly asset turnover over the last three years, needing at least two of them; a year without the figure is left out, never filled in. 5 years: The plain average of the yearly asset turnover over the last five years, needing at least four of them; a year without the figure is left out, never filled in. 10 years: The plain average of the yearly asset turnover over the last ten years, needing at least nine of them; a year without the figure is left out, never filled in. | 0.02 | 0.04 |
| Cash conversion cycle, days, averageCash conversion cycle, days, average. 3 years: The plain average of the yearly cash conversion cycle in days over the last three years, needing at least two of them; a year without the figure is left out, never filled in. 5 years: The plain average of the yearly cash conversion cycle in days over the last five years, needing at least four of them; a year without the figure is left out, never filled in. 10 years: The plain average of the yearly cash conversion cycle in days over the last ten years, needing at least nine of them; a year without the figure is left out, never filled in. | −4,69,545 | 7,346 |
| Debt to equity, averageDebt to equity, average. 3 years: The plain average of the yearly debt to equity over the last three years, needing at least two of them; a year without the figure is left out, never filled in. 5 years: The plain average of the yearly debt to equity over the last five years, needing at least four of them; a year without the figure is left out, never filled in. 10 years: The plain average of the yearly debt to equity over the last ten years, needing at least nine of them; a year without the figure is left out, never filled in. | 0.00 | 0.00 |
Where the cash came from and went
Standalone: the listed company alone, without its subsidiaries. ₹ crore, added up over each window, which ends with the year to Mar 2026.
| ₹ crore | 5 years | 3 years | Latest year |
|---|---|---|---|
| Cash from operationsCash from operations. Latest year: Cash from operating activities in the latest year. 3 years: Cash from operating activities added over the last three years, needing every one of them. 5 years: Cash from operating activities added over the last five years, needing every one of them. | −23.6 | −16.5 | −0.3 |
| Cash from investingCash from investing. Latest year: Cash from investing activities in the latest year. 3 years: Cash from investing activities added over the last three years, needing every one of them. 5 years: Cash from investing activities added over the last five years, needing every one of them. | 24.2 | 17.2 | 1.0 |
| Cash from financingCash from financing. Latest year: Cash from financing activities in the latest year. 3 years: Cash from financing activities added over the last three years, needing every one of them. 5 years: Cash from financing activities added over the last five years, needing every one of them. | −0.6 | −0.6 | −0.6 |
| Capital spendingCapital spending. Latest year: Spending on property, plant and equipment in the latest year. 3 years: Spending on property, plant and equipment added over the last three years, needing every one of them. 5 years: Spending on property, plant and equipment added over the last five years, needing every one of them. | 0.4 | 0.3 | 0.3 |
| Dividends paidDividends paid. Latest year: Dividends paid in the latest year. 3 years: Dividends paid added over the last three years, needing every one of them. 5 years: Dividends paid added over the last five years, needing every one of them. | 0.0 | 0.0 | 0.0 |
| Shares bought backShares bought back. Latest year: Shares bought back in the latest year. 3 years: Shares bought back added over the last three years, needing every one of them. 5 years: Shares bought back added over the last five years, needing every one of them. | 0.0 | 0.0 | 0.0 |
| Shares issued for cashShares issued for cash. Latest year: Shares issued for cash in the latest year. 3 years: Shares issued for cash added over the last three years, needing every one of them. 5 years: Shares issued for cash added over the last five years, needing every one of them. | 0.0 | 0.0 | 0.0 |
| Borrowings raisedBorrowings raised. Latest year: Money raised by borrowing, as a positive amount, in the latest year; empty where a year's filing states only borrowing net of repayment, which says neither how much was raised nor how much paid back. 3 years: Money raised by borrowing, as a positive amount, added over the last three years, needing every one of them; empty where a year's filing states only borrowing net of repayment, which says neither how much was raised nor how much paid back. 5 years: Money raised by borrowing, as a positive amount, added over the last five years, needing every one of them; empty where a year's filing states only borrowing net of repayment, which says neither how much was raised nor how much paid back. | 0.0 | 0.0 | 0.0 |
| Borrowings repaidBorrowings repaid. Latest year: Money paid back on borrowings, as a positive amount, in the latest year. 3 years: Money paid back on borrowings, as a positive amount, added over the last three years, needing every one of them. 5 years: Money paid back on borrowings, as a positive amount, added over the last five years, needing every one of them. | 0.6 | 0.6 | 0.6 |
Accounting checks
Standalone, years to March. Published tests of whether reported profit is backed by cash and the balance sheet.
| Check | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 |
|---|---|---|---|---|
| Piotroski score, out of 9Piotroski F-score. Nine yes-or-no tests of profit, cash, borrowing and efficiency against the year before, one point for each passed.Published threshold 3 points out of 9 | – | 5 | 3 | 5 |
| Beneish M-scoreBeneish M-score. Eight ratios of this year against last, from customer credit to borrowing, weighted and added: a published test of whether profit may have been overstated.Published threshold −1.78 | −3.17 | −2.64 | 54.13 | −245.74 |
| Profit not backed by cash, % of assetsProfit not backed by cash (Sloan accruals). Net profit less cash from operations, as a percentage of average total assets.Published threshold 10 per cent of average total assets | −8.47 | −3.55 | −30.34 | −4.00 |
| Receivables growth less revenue growthReceivables growth less revenue growth. The growth in money owed by customers less the growth in revenue, in percentage points.Our threshold 0 percentage points | −20.82 | −1.09 | −49.58 | −1,336.71 |
| Inventory growth less cost-of-goods growthInventory growth less cost-of-goods growth. The growth in stock held less the growth in the cost of goods sold, in percentage points.Our threshold 0 percentage points | 61.20 | 100.00 | – | – |
| Other current assets growth less revenue growthOther current assets growth less revenue growth. The growth in other current assets less the growth in revenue, in percentage points.Our threshold 5 per cent of revenue | 16.30 | 614.77 | −737.34 | 5.78 |
| Assets under construction, years of additionsAssets under construction, years of additions. Capital work in progress divided by the year's additions to plant: how many years of building stand unfinished.Our threshold 2 years of additions | – | – | – | 0.55 |
A threshold marked as ours has no published figure; it is the line we read the check against.