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Analysis of Comparitive Statement:In Comparative Balance Sheet Reflect an Increase in Assets and Liabilities indicate more of Cash

(209.96%) & Investment(110.5%) and Inventories(35.17%) have bought in the business and
Borrowings are increased in the year depict Company is willing to take Advantage of Debt Financing
(7.93%) & Sufficient Amount of Reserve (35.92) for the Companys Future Growth is being
transferred. At The Same time About 72.78 % of Capital Work in Progress has been Still In Closing
Stock as Compared to last year indicate Most of Money is Used In Carrying & facilitating Operations
in generating revenues. Investment In fixed Assets has been made about 827.61 Cr.(Increase
16.36% to last year) indicate company is concerned for future generating revenues though
investment in fixed assets . Company has kept aside part as Provisions(10.09 Cr.) for Uncertain
Obligations that may occur in future & Company has Paid back its Short term borrowings that indicate
that Company is employing Long term Borrowings & Loans to Carried out its Operations . Company is
Efficiently utilising Trade credits to facilitate operations and generating revenues & employing less
amounts of funds and utilizing market credibility & Trust of Companys Suppliers.

Analysis of Common Size Statement:In the Statement taking Net Sales at 100% and compared it from others thus there is a significant
increase in gross profit margins 31.62555029%(2013s 27.88 %) and a proportionate decrese of
about 68.37%(as compared to last year 72.12 ) in the operating expenses. Company is effectively
taking advantage of Interest cost (nearly .03620%) through paying off reflected about (28.57%)
increase in the EAT. In Balance sheet we can see that there is a increase in the Reserve and Surplus
(11589.48) 76.13% by taking into consideration total Liabilities as 100 % and there is substaintial
growth investment in Current Assets ( 60.47%)and Reduction in Non Current Assets(39.52%). Thus
depict that company is making fine profits and making Investors to come and Invest in the company
though proportionate amount of about (3265.88 Cr) 45.53% for future growth of enterprise . Net Profit
of company is 16.05 % accounted with Respect to companys Saleswhich essentially indicate
increase in revenues Which ultimately led to Increase in Net Profits 28.53 %(Compared to last years
26.36%) Available to Shareholders in perspectiveof Revenue-Sales of Company.

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