TREND ANNALYSIS OF BALANCE-SHEET

Year Mar 10 Mar 09 BASE YEAR

  SOURCES OF FUNDS :
 Share Capital  93.12 16.47 100
  Reserves Total  6,630.54 5,371.66 100
  Equity Share Warrants 0 0 0
   Equity Application Money 22.34 27.19 100
  Total Shareholders Funds 6,746.00 5,415.32 100
  Secured Loans  4,235.16 2,105.49 100
 Unsecured Loans  4,148.10 2,857.16 100
   Total Debt 8,383.26 4,962.65 100
  Total Liabilities 15,129.26 10,377.97 100
   APPLICATION OF FUNDS :
  Gross Block  8,814.21 7,362.90 100
 Less : Accumulated Depreciation  2,110.15 1,617.00 100
   Less:Impairment of Assets 0 0 0
 Net Block  6,704.06 5,745.90 100
   Lease Adjustment 0 0 0
 Capital Work in Progress 6,435.28 2,318.01 100
  Investments  1,067.11 1,233.40 100
  Current Assets, Loans & Advances
 Inventories  1,328.50 1,209.96 100
  Sundry Debtors  622.36 391.46 100
 Cash and Bank 60.1 308.96 100
  Loans and Advances  3,865.94 3,199.04 100
  Total Current Assets 5,876.90 5,109.42 100
   Less : Current Liabilities and Provisions
  Current Liabilities  2,898.40 2,446.20 100
 Provisions  1,343.71 985.81 100
   Total Current Liabilities 4,242.11 3,432.01 100
  Net Current Assets 1,634.79 1,677.41 100
  Miscellaneous Expenses not written off  3.02 3.02 100
  Deferred Tax Assets 88.53 79.86 100
   Deferred Tax Liability 803.53 679.63 100
  Net Deferred Tax -715 -599.77 100
   Total Assets 15,129.26 10,377.97 100
 Contingent Liabilities 6,665.56 3,201.35 100

INTERPRETATION
1.LIQUIDITY POSITION:
IN this trend analysis current assets are increasing but current liabilities are increasing with more rate than current asset whish
be double than current liabilities but as the company is not following the thumb rule so it should try ti increase current asset an
expenses

2.SOLVENCY RATIO
The long term liabilities as well as fixed assets are increasing but percentage change in fixed asset is more than percentage ch
efficient to pay its loans which is a good sign for the company. y but they also try to focus on their fixed assets.
3.PROFITIBILITY RATIO
It include share capital and reserve of the company , here both share capital and reserves are increasing so company position
more to gain a better position in future.
 TREND RATIO FOR 2010

565.39
123.44
0
82.16
124.57
201.15
145.18
168.93
145.78

119.71
130.5
0
116.68
0
277.62
86.52

109.8
158.98
19.45
120.85
115.02

118.49
136.31
123.6
97.46
100
110.86
118.23
119.21
145.78
208.21

rate than current asset whish is not a good sign ad according to the thumb rule current asset must
ry ti increase current asset and to reduce obligations so that in future it should be able to meet all its

et is more than percentage change in long term liabilities which means the company is some where
ir fixed assets.
easing so company position is quiet good but it must try to increase