Technical/ Industry Related Terms/ Abbreviations

 

Term

Average Capital Expenditure per
Store

Company Adjusted EBITDA

Company Adjusted PAT

Company Adjusted Return on
Capital Employed

Company Adjusted Return on
Equity

Coco

EBO

ERP

Gross Margin

LFS

Mature Stores
MBO

Net Worth
Next 6 Cities

Remaining Tier I Cities

SPSF
Same Store Sales Growth

SKU

Tier II Cities

Tier III Cities
Tier IV Cities

Top 2 Cities

Description

Average capital expenditure per store refers to cost of interiors, furniture and
equipment

Company Adjusted EBITDA refers to our EBITDA that has been adjusted for the
adoption of Ind AS 116

Company Adjusted PAT is PAT that has been adjusted for lease contracts and the
deferred tax impact on account of adoption of Ind AS 116

Company Adjusted Return on Capital Employed is our ROCE that has been adjusted
for right of use assets, deferred tax impact and lease liabilities on account of adoption
of Ind AS 116

Company Adjusted Return on Equity is Company Adjusted PAT divided by total
equity

‘Company owned and company operated

Exclusive brand outlet

Enterprise resource planning

Gross margin refers to revenue from operations less cost of materials consumed,
purchases of stock-in-trade, changes in inventory of finished goods and work-in-
progress and subcontracting charges

Large format stores

Mature stores refers to stores in existence for a period of more than 12 months
Multi-brand outlets

Total equity including share capital, reserves and surplus of the Company

Next 6 cities refers to Bangalore, Kolkata, Chennai, Hyderabad, Ahmedabad, and
Pune

Remaining tier I cities refers to state capitals

Sales per square foot

Same-store sales growth represents the period-over-period percentage change in net
revenue from operations of all stores which are operational for more than 12 months
for the reported Fiscal

Stock keeping unit

Tier II cities refers to cities with a population above 1 million and not in tier I

Tier III cities refers to cities with a population more than 0.2 million and less than 1
million

Tier IV cities refers to cities and towns not covered in Top 2 Cities, Next 6 Cities,
Remaining Tier I Cities, Tier II Cities and Tier III Cities

Top 2 cities refers to Delhi NCR and Greater Mumbai

 

Conventional and General Terms or Abbreviations

 

Term
“Mn” or ‘mn’
AGM
AIF

AS or Accounting Standards

BSE
Category II FP

CDSL

CIN

cir

Companies Act
Companies Act, 1956
Companies Act, 2013

CSR
Depositories
Depositories Act
DDT

DIN

Description

Million.

‘Annual General Meeting.

An alternative investment fund as defined in and registered with SEBI under the
Securities and Exchange Board of India (Alternative Investment Funds) Regulations,
2012.

‘Accounting standards as prescribed by Section 133 of the Companies Act, 2013 read
with Rule 7 of the Companies (Accounts) Rules, 2014

BSE Limited.

FPIs registered as “Category II foreign portfolio investors” under the Securities and
Exchange Board of India (Foreign Portfolio Investors) Regulations, 2019.

Central Depository Services (India) Limited.

Corporate Identity Number.

Commissioner of Income Tax.

Companies Act, 1956 and Companies Act, 2013, as applicable.

The erstwhile Companies Act, 1956 along with the relevant rules made thereunder.
Companies Act, 2013, along with the relevant rules, regulations, clarifications,
circulars and notifications issued thereunder, as amended to the extent currently in
force.

Corporate Social Responsibility.

NSDL and CDSL.

The Depositories Act, 1996, read with regulations framed thereunder.

Dividend distribution tax.

Director Identification Number.

 
