IL&FS Engineering and Construction Company Key Ratios

Dupont Analysis

Metric	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025
ROE	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
PAT margin	-1.52%	-29.96%	-70.01%	-125.51%	-85.66%	-72.02%
Asset Turnover	0.20x	0.14x	0.15x	0.09x	0.15x	0.19x
Leverage	0.00x	0.00x	0.00x	0.00x	0.00x	0.00x

Metric	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025
Inventory Days	46.1	49.3	35.3	33.1	18.6	17.6
Receivable Days	117.4	186.7	124.5	155.2	80.7	54.1
Payable Days	1973.2	3021.3	2702.3	6241.7	3257.3	2601.0
Cash Conversion Cycle	-1809.7	-2785.2	-2542.5	-6053.4	-3158.0	-2529.3

Metric	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025
ROE	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
ROCE	-53.18%	-74.87%	0.00%	0.00%	0.00%	0.00%
ROA	-14.25%	-11.85%	-18.79%	-6.63%	-4.41%	-0.29%