Kross Ltd. benchmarking: Performance to industry peers

Financial

	Kross	Bharat Seats	Jay Bharat Maruti
Operational Metrics
Auto Ancillary
Capacity Utilization - Axel	n/a	n/a	n/a
Capacity Utilization- Shafts	n/a	n/a	n/a
Manufacturing Capacity - Axel	n/a	n/a	n/a
Manufacturing Capacity - Shafts	n/a	n/a	n/a
Financials
5 yr Average ROE	19.54 %	12.01 %	6.21 %
5yr average Equity Multiplier	2.34	2.79	2.79
5yr Average Asset Turnover Ratio	1.46	2.27	1.49
5yr Avg Net Profit Margin	5.7 %	1.86 %	1.51 %
Price to Book	2.53	5.24	1.84
P/E	22.41	28.51	9.16
5yr Avg Cash Conversion Cycle	79.51 Days	-11.79 Days	-8.25 Days
Inventory Days	54.69 Days	14.92 Days	35.27 Days
Days Receivable	85.82 Days	42.46 Days	16.91 Days
Days Payable	48.52 Days	63.3 Days	58.17 Days
5yr Average Interest Coverage Ratio	4.16	5.61	2.35
5yr Avg ROCE	27.48 %	13.43 %	9.79 %
5yr Avg Operating Profit Margin	11.71 %	4.96 %	7.62 %
5 yr average Debt to Equity	0.83	0.39	0.74
5yr CAGR Net Profit	52.99 %	46.72 %	4.64 %
5yr Average Return on Assets	8.5 %	4.24 %	2.24 %
Shareholdings
Promoter Holding	68.52 %	74.66 %	59.35 %
Share Pledged by Promoters	0.0	0.0	0.0
Change in Promoter Holding (3 Yrs)	-31.48 %	0.07 %	0.0
Change in Mutual Fund Holding (3 Yrs)	4.56 %	0.0	0.0

	Kross	Bharat Seats	Jay Bharat Maruti
Product Wise Break-Up	Product Wise Break-Up Trailer axle and suspensions 43.38 Axle shafts 10.7 Tractor parts 8.88 Coupling flanges 8.37 Anti roll bar and stabiliser bar 8.23 Bell crank assembly 4.55 Differential spiders 1.69 Trunion pin 1.43 Extrusions 0 Carpets 0 Seating System 0 Real Axle for automobiles 0 0 Others 12.77	Product Wise Break-Up Tractor parts 0 0 Carpets 4.23 Trunion pin 0 Differential spiders 0 Extrusions 1.2 Real Axle for automobiles 0 Seating System 84.9 Anti roll bar and stabiliser bar 0 Trailer axle and suspensions 0 Axle shafts 0 Bell crank assembly 0 Coupling flanges 0 Others 9.67	Product Wise Break-Up Tractor parts 0 Sheet Metal 59.0 Carpets 0 Trunion pin 0 Differential spiders 0 Extrusions 0 Real Axle for automobiles 28.0 Seating System 0 Anti roll bar and stabiliser bar 0 Trailer axle and suspensions 0 Axle shafts 0 Bell crank assembly 0 Coupling flanges 0 Others 13.0
Location Wise Break-Up	Location Wise Break-Up India 98.86 Outside India 1.14 Rest of the World 0	Location Wise Break-Up India 99.74 Outside India 0 Rest of the World 0 Others 0.26	Location Wise Break-Up India 100.0 Outside India 0 Rest of the World 0
Verticals	Verticals M&H Commercial Vehicles 88.87 Farm Equipment 9.02 Others 2.11	-	-