Marble is compact crystalline carbonate of limestone. The most popular choice with architects, interior designers for flooring and wall lading. Marble is found mainly in India, Greek, Italy, Brazil and Iran etc. Rajasthan produces 95%marble produced in India. R.K. Marble came into existence when Ashok Patni group laid the foundation stone of the company 25th May 1989. The company started its operation at Madanganj-Kishangarh with an installed capacity of 1,00,000 cubic feet per annum of marble slabs. The strategic location of the unit along the highway leading to Makrana (the world fame marble mandi which provide white marble for Taj Mahal) also attracted a lot of attention from customers. We will also arrange knowledge about the process of marble. It can be said in this way how marble are received from mines and processing. so that we can receive the slab or cut size marble for decorating our houses, hotels and other things so that they look attractive and beautiful. And after knowing all that system we will reach at the documentation and softwares used in different type of system and their uses. And in last other facilities that are provided by the R.K. Marble pvt. Ltd. And suggestion that may be applied in improving of that system and functioning of R.K Marble pvt. Ltd. Because it


should be remember what they are holding today will not remain same because environment is the changing with a full pace.



Name of the company:- R.K. Marble Pvt. Ltd. Date of Establishment :- 25 May 1989. Business carried by the Company R.K. Marble Pvt. Ltd. is probably one of the largest integrated marble mining and processing unit in the world . A Guinness world record holder company for the highest production of the marble and has taken ISO 9002 and ISO 14000 certification. Originally a grain trader, diversified into marble processing in the year 1989 and mining in the year 1993. R.K. Marble Pvt. Ltd. has always been a rapidly growing company engaged in Excavation, mining of marble block and to manufacture of marble slabs and tiles.


R. K. Marble Group was established in 1989 by Patni group to help serve increasing national and international demand for Indian marble. Since then wehave enjoyed exponential growth and export too many markets worldwideinclud ing European Union countries, the Middle East, Japan, China, Malaysia, other parts of Asia, North America and various African countries. Our success is based upon our ability to respond flexibly to our customer’s individual needs for both large and small projects, our experience and detailed knowledge of the marble industry, our competitive prices and the excellent comprehensive service we provide for a very wide range of materials. We have supplied marble for many major projects including palaces, temples, mosques, embassies, international hotel chains and office buildings as well as commercial works requiring large quantities of competitively priced materials in standard sizes. R. K. Marble Group, started off as an initiative in providing flooring solutions in 1989 as and in a modest warehouse in Kishangarh, District Ajmer, Rajasthan. The modest beginning gave shape to a dream of mining marblestill considered very upper class and distant for many millions all around the country.


5 . wire/chain saws. Mr. Scores of mining engineers and professionals from all walks of life were picked up to build a company – which now is known for its quality production and processing strength. The Patni brothers realized the importance of using the latest technology for marble mining and visited Italy a number of times to gain the technological edge. Suresh Patni and Mr. Ashok Patni.Luck strikes when the people behind the company. 2. Guinness Book of World Record holder since 19992. The total manpower strength is over 3500 today with three fourths of them working in the three mines of the company and the rest at the processing plant in Kishangarh. Ingenuity in the usage of various state of the art machinery such as rock drill. hydraulic pusher arms etc ensured easy usage with a number of semi skilled work force. 3. Company’s name is also entered in Limca Book of world record. With dramatic effect the production rose multifold as the recoveries per unit of land grew. Vimal Patni win a mining lease in Dharmeta and then follow it up with mines at Morwad. Achievements of the Company: 1. Mr. Company has been awarded by the Model Marble Quarry award-Best merchandised quarry first Prize.

Directors Chairman Managing Director Joint Managing Director Director Director Public Relations Director Business Development Director Commercial Director Sales & Administration Director Marketing Mr. Suresh Patni Mr. Ashok Patni Mr. Kamal Kumar Sogani 6 . M.Vikas Patni Mr.S. Kothari Mr. Mahanot Mr.P. Sanjay Bakliwal Mr. Vimal Patni Mr. Vineet Patni Mr. R.

but also every other body associated with the company. Marble Group has been spurred by the spirit of the individuals who work at various l evels to keep ahead of the rest and constantly rise to the challenges that beckon them at the frontiers of technology. K. the growth of R. The three Patni brothers have been instrumental in shaping up the destinyof the mining industry/processing technology used in India.investment and marketing professionals-all groomed for global competition from the family and industry. Needless to say. 7 . They are backed up by a Board of Directors which includes seasoned finance. a team with a spirit to give in their best every time. A highly motivated team of professionals. Our board is dedicated to serving the interests of not only the shareholders.People A successful company is one led by world -class leaders.

compact and polish able and is used for decoration and building purposes. Gujarat. Sikkim.Ajmer National Highway No. Rajasthan is renowned for its marble resources with respect to quality and quantity and accounts for about91 per cent of the total all-India reserves. Madhya Pradesh. Uttar Pradesh and West Bengal. Mines World famous Morwad Mines of the R. Maharashtra. Haryana and Andhra Pradesh.Resources of raw material The term marble is derived from the Latin word "Marmor" which has the root in Greek "Marmaros".Rajnagar . meaning a shining stone. Eighteen districts out of 32 districts contain marble deposits. Though distribution of marble deposits is widespread in India. Inferior grades of marble are known to occur in the states of Bihar. Jammu & Kashmir. K. It is well 8 . Marble Group are situated 15 Kms from Rajnagar on Udaipur . Cuddapah and Vindhyan group of rocks mainly host marble deposits of India. Marble is a crystallinemetamorphic rock. deposits of economic importance are limited to the states of Rajasthan. a carbonate of lime. Resources Dharwar. Marble is known to occur in Jurassic and Cretaceous systems as well. But these occurrences are of less importance.8.

Ltd.) Zoom in to the corner stone of majoli. Four Captive Diesel Dispensing Pumps with 80 KL storage capacity Anoverhead tank of 1.connected by metalled road from Rajnagar. bedecked with the most sought after 9 . Engaged as the largest producer of marble in the world . refreshers and special training to existing employees OEMS and other service agencies. A four-bed dispensary with Para medical staff and Doctor along with anambulance is available at mines. Captive Power gener ation to the tune of 2500 KVA is on Stand-by. WONDER MARBLE: ( An adventure of R. Nearest Railway station is at Kankroli.K. which is 20 Kms from the mines.Marble pvt. A well-equipped Group Vocational Training Center is established at site to provide initial training to new entrants.5 lac liters capacity along with a filter plant is maintained for meeting the requirement of drinking water and domestic use. Requirement of water for industrial use is met with the help of water tanks filled from tube wells from the nearby areas. The nearest Airport is at Dabok which is 68 Kms from the mines and 19 Kms from Udaipur. in Madhya Pradesh. India to scale the magnetic fascination of an ISO 9002 adorned Guinness record holder. The quality of water is potable. Electrical power line of 11KV from State Viduyat Nigam is extended up to mines.

wall cladding . luster and reflective gloss . hotel lobbies. brown to rose patches in creamy base coupled with abrasion resistant fine grained form. 10 . color panorama and innate design makes it the right choice for flamboyant user . it’s fascinating range can be floored to encompass living rooms drawing arrangements dinning spaces. the exotic majoli mine is most coveted breeding group of world’s choicest WONDER MARBLE that’s wondrous and Awesome in myriad hues . which makes it truly a masterpiece for lifetime. the WONDER MARBLE produced at the majoli mines comes in heat warming shades of deep and dark red .Yes. pool sites .Wonder marbles. special lounges and many more .gadgets.

Morwad White 11 . Wonder Marb 2.Stones which are exported 1.

000 to 60. EGYPT etc are emerging as the most potential future market . 12 . 00. Marble is found mainly in India. The domestic market is also growing at phenomenal rate. Marble and allied rocks are of different geological ages and have variegated beautiful colors like black. interior designers for flooring and wall lading. KUWAIT. Greek. The total investment in dimensional sector is estimated at about Rs. specially for India . Rajasthan in India produces 95% of marble product. From a meager export of 50. Today India is one of the lading countries of export of marble and other natural stones. SAUDI ARABIA. Limestone’s gets converted into marble when heated without the escape of co2 and on subsequent cooling. Growth of stone industries has come to 70. it is the most popular choice with architects.INDUSTRY PROFILE A marble is compact crystalline carbonate of limestone. The present export – import trade in natural stone is estimated at US $3 billion and it is likely to grown at an annual rate of 70%. Italy. 5000 crore. grey pink etc.000 tonnes. Brazil and Iran etc.000 tonnes of stones in 1985. Affluent gulf countries namely UAE. because of its proximity to this area and quality of Indian marble. white. Marble is pride of India with practically inexhaustible deposits of over 1200 million tones.

for east Europe and Middle East. 13 . The country boasts of about 1100 modern gang saw units and 50 automatic tiling plants and 5000 trading companies of marble.India has location advantage to cater to important markets like Japan. The industry is well equipped with fast developing modern mechanized quarries.

it could leave countries like Italy behind. And the location was makrana. Ltd. The company generated a 14 . Is acknowledged as the biggest marble company in the world and they hold certificate from Guinness World Records to buttress their claim. So it automatically has attraction of potential customers. Makrana is that mandi of marbles which supplied marbles for Taj mahal . The state Government of Rajasthan allotted a virgin marbleminimizing lease to company in Nov. Ltd.And the promoters visited Italy to study their mining equipments and techniques at that year. which helped the mines to develop as the highest producers of marble blocks in the world. When RK Marble Pvt. This thinking promotes the way for adoption of innovative and modem techniques. The company started its operations at Madanganj-Kishangarh with installed capacity of 100000 cubic feet per annum of marble slabs.ORGANIZATION PROFILE RK Marble Pvt. Patni Group on 25 May 1989. It was felt that Indian marbles was such superior in quality and if mined properly. After visiting several mines it was concluded that Italy is dominating the world in the mining sector because of massive investment in the mining this motivated them to develop the mines in a systematic way and to invest heavily on mechanization. 1993. Today RK Marble Pvt. came into existence with Ashok Patni chairman. Is most successful in the business but it is worth that still they have are holding today will not remain same because environment is changing with pace. Ltd.

It also provides shopping centers. adult education and medical facilities at its mining site and slab has a modern layout and a fully automation marble slurry treatment plant. The company also keeping with the trends.favorable responses and goodwill in a very short span of time. We will find that today. the recovery ratio of marbles blocks is amongst the highest. In the consideration of mining equipments we can see that the company has made extensive use of wireless communication to synergies all activities from drilling to loading of the end product. Ltd.75. Suresh Patni.000 cubic feet per annum in India to cater to the increased demand. " our endeavor at becoming the best in the marble industry and to reach the world leader position was been achieved by sheer hard work. It steadily increased its capacity to 13. the company has adopted state of the art technology in streamlining its operations 15 . Ltd. Its production linked incentives scheme is unique to the industry which drives not only the production section but also ensures the partnership of administration accounts and marketing sector in the profits of the company. Mr. Managing Director of RK Marble Pvt. Ltd. According to Ashok Patni chairman of RK Marble Pvt. dedication and determination. the company employs work force of over 2500 persons. is the backbone for the development at the factory. free mass. Due to latest technologies used. If we focus on the present position of the RK Marble Pvt. The optimum utilization so the country natural resources can be seen here.

It is also the first marble mining company. So it automatically becomes large potential market of world.54 crore in equipments for mining purpose. The 16 . 36. 57. The growth of the company can be gauged from the fact that initial share capital of 12 lacs has now become the factory and its various offices. cost areas and productivity of all mines.the company quarries yield the highest per hectare production of marble among all the mines in country. 15.000 and the fixed assets have also increase from the last year. There is also the social enlistment and development of the region. which has very high level of mechanization and computerization with investments worth’s Rs. And marble is not all the company has been contributing too. Udaipur . In the consideration of Kishangarh for the marbles. This can be gauged from the fact that the entire mine operations are controlled by sophisticated internally developed software on oracle which tracks and evaluates all possible functions.63. The fully mechanized and automated mines at village mowed bear testimony to the above with round the clock work by qualified and the highly trained technicians and workman producing the best quality marbles. The company also strives to provide quality by imbibing the latest international mining technologies. The approach road to the mines developed by the company to facilitate smooth transport for its vehicles are now also being used by the miners and surrounding villages. there are more than 500 Gang saw machines. According to the records of the Directors mines and geology.

telephones and employment to the surrounding villagers. Today India is one of the leading countries in the export of marble and other natural stones. Marble is the pride of India. educational institutions and social causes. The domestic market is growing at a phenomenal rate. The total investment in dimensional stone sector is estimated at 17 . has assisted in providing drinking water. It has established the first fully automatic water treatment plant in India for removing the slurry. The company has taken ISO 9002 certification in 2001. with practically inexhaustible deposits of over 1200 million tones. The name of RK Marbles ltd has changed to RK Marble Pvt. The automatic filter press converter slurry in to dry cakes thus minimizing any chance of pollution. It has being donating freely for the upcoming hospitals. Similarly. The company’s endeavor is to remain the world's largest mining company and is poised for aggressive growth in the coming years within India and abroad. Objective of the company remains to produce excellent quality products and adopt leadership stance RK Marble Pvt Ltd. the overburden and waste generated at mines is properly stacked and tress planted on it. Firstly we have to consider the relevance of marble. In the consideration of water plant we can see that the company is very conscious of its commitment towards maintaining the ecology and environment. Since July 2003. Ltd. Is dedicated to maintain the highest standards of quality and excellence through constant innovation and up-gradation of technology.

18 .000 tonnes of stones in1985. 5.000 crore. growth of stone industry has come to 70. The present export-import trade in natural stones is estimated at US $3 billion and it is likely to grow at an annual rate of 7% from a meager export of 50.000 tonnes.00.about Rs.000 to 60.

Analysis of trend of net profit and sales. To analysis the financial statement of a company. Preparation of comparative statements.Need for the Study To know about the different types of system manual being used in RK marble at present. Analysis of cash flow. Profit & Loss A/C and Cash Flow. Data Collection : Data collection from the secondary source (data) ANALYSIS OF STUDY • Financial system • Financial statement • Financial Analysis 19 . Research Methodology Research method which are conventionally being used for financial analysis of comparative study of previous data of Balance Sheets. Objective of the Study To know about the basic financial system in company.

Mainly in business field 2 major things are there  FIXED ASSETS  WORKING CAPITAL Working capital is used for the smoothing flow the use of fixed assets. financial institutions. Borrowing funds can be received from many parties like -government. After getting funds the second most problem will be allocation of fund. sincerity should be there. So in that condition there is other option of borrowing funds. In which thing this fund should be invested. and other non-recognized institutions. become a problem.THE FINANCIAL SYSTEM When a business starts. When it is on small scale the funds of the owner will be sufficient but in the condition of large company own funds will not be sufficient. it needs some type of fund in the form of its capital. Then from where it will gets funds. So the requirement of company can be fulfill by the OWN + BORROWED FUNDS. In working capital use. Working capital is used for the operational activities like PURCHASE  PRODUCATION  PROCESS CONTROL  SALES  ACCOUNTING PAYMENT & COLLECTIONS 20 .

 So.?  WHAT ARE THE ANALYSIS TECHNIQUES SHOULD BE USED? 21 . In this project mainly question arises which should be answered. MARBLE PVT. After getting employed of working capital and fixed assets.  WHAT ARE THE STATEMENTS MADE IN THE FINANCIALSYSTEM AND THEIR USEFULNESS?  WHAT ARE THE SYSTEM MANNUAL ARE CURRENTLY BEINGUSED IN R. If there is profit. So these decisions are called:  DIVIDENT DECISION  RESERVE KEEPING DECISION  After discussion of all above matter on Financial System we may find that there are three main decisions:  FUNDS REQUIREMENT DECISION  FUNDS ALLOCATION DECISION  PROFITS DISTRIBUTION DECISION  But according to the scope of the project we will mainly focus on the operational part of Financial System only. LTD. here may be profit or loss.K. there should be such type of system so that working capital will not be blocked. then the next problem will be that how much part of profit should be distributed or how much part of the profit should be kept in reserves of the company.

we can evaluate the earning power and financial position of the firm. and other institutions. which passes the information to these parties that will be financial statements. So if we find the way."Financial statement means a statement that shows the financial position and result of business activities at the end of the accounting period. employees.  Profit and Loss account.FINANCIAL STATEMENTS Financial information is the basis of financial planning and analysis. Financial statements contain summarized information about the financial matters. creditors. investors. With the help of financial information. research team.ANTHONY Meaning and Objectives of Financial StatementsFinancial statements means that statements which shows result of commercial functions and financial position of business. In practical life there are mainly two types of statements: Balance sheet.  Cash Flow. Financial information is also useful for the different parties like owner." — R. 22 . management.N.

" . Stead Functions of Balance Sheet –  It gives information about liabilities and assets of the firm." . “The Balance Sheet is a statement which reports the values owned by the enterprise and the claims of creditors and owners against these properties.  It gives information about working capital of the firm. BALANCE SHEET Balance Sheet is the most important statements in the financial statements.  It gives information about the utilization of resources.Howard and Upton "The Balance Sheet is a screen picture of the financial position of a going concern at a certain moment. It shows information about liabilities and assets of the firm.Objectives of Statements –  It gives information about cash flow of firm.  It gives information about the earning capacity of firm and their analysis.Francis R. 23 .  It gives information about solvency position of the firm.

24 ." . India.Classification of Balance Sheet Items – Assets  Current Assets  Fixed Assets  Investments  Miscellaneous Expenditure Liabilities  Current Liabilities  Long Term Liabilities Owner's Equity  Share Capital Reserve and  Surplus Assets – "Assets have been defined as tangible objects of intangible rights owned by an enterprise and carrying probable benefits.Accounting Standard Board.

franchise. 25 . tools. etc.  Intangible Fixed Assets are those assets which do not have any physical existence and that cannot be seen.building. • Miscellaneous Assets – Miscellaneous Assets are that Deferred Expenditure. etc. Like -preliminary expenditure. Like . which give profit to the firm for coming so many years.goodwill." Fixed Assets may be of two types  Tangible Fixed Assets are those assets which have physical existence and that can be seen. Like . • Investment – Investing in the shares and debentures of government institutions or other institutions for making control on profit or ownership is called Investment. furniture.• Current Assets – Current asset is used to designate cash and other assets or resources commonly identified as those which are reasonably expected to be realized in cash or sold or consumed during the normal operating cycle of the business. etc. patent." • Fixed Assets – "Fixed assets are the assets of a relatively permanent nature used in the operations of business and not intended for sale. discount on issue of share or debentures.

So for the payment of these liabilities we do not need any working capital." -Roy. • Long Term Liabilities Long-term liabilities are those liabilities. Paid Up Capital It includes the funds. 26 . Owner Equity In the case of company the owner of the company will be the shareholder of the company. • Current Liabilities "Current Liabilities from the view point of an analyst are all short termobligations generally due and payable within a year. which are supplied by the shareholders. A. It includes both equity share capital and preference share capital. So the owner equity wills the part of total sources of the company which were supplied by the owner of the company.Liabilities – Liabilities can be described in the claims of outsider parties over firm. which will be paid after one or more year. Foulke. Or we can say that firm is the debtors of the outsider parties.

• Revenue Reserves • Capital Reserves “These limitations are generated due to old concept and conventions.Reserves & Surplus Its other name is retained earnings also. But in the modern age these limitation can be finished. In real. these financial statements gives information's about various facts. So on the basis of these limitations it cannot be concluded that these financial statements are not important for the business firm. It is the part of profits of the firm. which does not distribute among shareholders. On the basis of this information we can take accurate decision about the business environment” 27 .

BALANCE SHEET LIABILITES SHARE CAPITAL Authorized share Capital Issued share Capital Paid up share Capital Amount ASSETS FIXED ASSETS Goodwill Land Building Plant Machinery Furniture INVESTMENT (at cost) CURRENT ASSETS Stock Bills Receivable Debtors Advances Fixed deposits Cash at bank Cash in hand Amount RESERVE AND SURPLUS Capital reserve Revenue reserve Secured Loans Debentures Mortgage Loan UNSECURED LOANS Deposits CURRENTLIABLITIES Creditors Bills Payable Customers Advances Unclaimed Dividend Provision for Taxation Provision for Dividend TOTAL MISCELLEANEOUS EXPENDITURE Preliminary expenditure Discount on issue of Debenture TOTAL 28 .

PROFIT AND LOSS ACCOUNT OR INCOME STATEMENT – "The statement of profit and loss is the condensed and classified record of the gains and losses causing change in the owners interest in the business for a period of time.income from investment • Income tax • Net profit or loss According to the business firm." Gulhman H. Some item should be described in the profit and loss account • Source of income • Cost of goods sold • Administrative expenses • Sales and distribution expenses • Depreciation • Other income .G. Income statement or P& L Account has two types 29 .

S TE P I N C O M E S T A T E M E N T In this statement all the expenses and cost are deducted from the sales revenue. PARTICULARS REVENUE Sales less returns Other incomes TOTAL REVENUE TOTAL COST & EXPENSES Cost of Sales General Expenses Selling Expenses Depreciation Interest Non.I . S I N G L E .Operating Expenses Provision For Tax Total Cost Net Profit After Tax Proposed Dividend DETAILS NET AMOUNT Income Retained In Business Cost of Sales = Opening stock + Purchases .Closing Stock 30 .

So according to the requirement that income can be calculated P&L ACCOUNT or INCOME STATEMENT PARTICULARS SALES Less: Cost of Goods Sold GROSS PROFIT LESS : OPERATING EXPENSES Administrative expenses Selling expenses Depreciation OPERATING PROFIT Add: other revenue Less: Non-Operating expenses PROFIT BEFORE TAX Less: Provision for Tax NET PROFIT AFTER TAX Less: Proposed Dividend RETAINED SURPLUS 31 DETAILS NET AMOUNT .II. MULTI-STEP INCOME STATEMENT In this statement incomes are distributed in multiple head.

CASH FLOW  Cash flow statement is additional information to user of financial statement. So financial statements are the useful for the all the parties related to a business firm . which are as follows – • Lack of Precision • Lack of Exactness or completion • Incomplete Information • Interim report • Hiding the Real Position • Lack of comparability • Historical Costs 32 . But with this there are some limitations of financial statements.  This statement exhibits the flow of incoming and outgoing cash.  This statement assesses the ability of the enterprise to generate cash and cash equivalents  It also assesses the needs of the enterprise to utilize the cash and cash equivalents generated  It also assesses the liquidity and solvency of the enterprise.

For understanding them. we have to do financial analysis. By analysis of statements we can find conclusions like ." Metcaffand Titard of a OBJECTIVE OF ANALYSIS  Profitability  Solvency  Ownership  Financial strength  Trend  Gearing and cover 33 . which provides information about financial position of the firm. It helps in drawing out the implications of which is contained in the statements themselves." Naveen Chandra Joshi "Analyzing financial statements is a process of evaluating the relationship between component parts of a financial statement to obtain a better understanding firm's position and performance.FINANCIAL ANALYSIS Financial statements are only the efficiency. future growth etc. But they are only the figures. "The science of financial analysis is assuming an increasingly important role as a tool for appraising the real worth of a going concern.

IMPORTANCE OF FINANCIAL ANALYSIS  Disclosure of facts  Effective Decision-making  Effective operation and control  Planning tool  Comparative study of efficiency  Serving the need of interested parties 34 .

Generally in a business firm. 35 . firm may make two comparative statements. These techniques may be - COMPARATIVE FINANCIAL STATEMENTS : Comparative financial statements are those statements which are prepared according to consider on different facts in respective of time.”  There may be different techniques. but these techniques should be used according to the requirements.TECHNIQUES OF FINANCIAL ANALYSIS "Methods employed to examine the vertical as well as horizontal relationship of different financial variables with a view to studying profitability and financial position of business enterprises are called tools of Financial Analysis. there are two most important statements. which show the financial position of firm – • Balance sheet • Profit and loss account So.

32 187.53 5.07 0.23 187.6 --23.87 214.58 -5.93 11.31 16.33 5.15 122.86 +10.15 +12.41 5.03 -2009 In Rs.63 46.88 +84. ASSETS Fixed assets Investment Current assets Other assets TOTAL CAPITAL & LIABILITIES Share capital Reserves Long-term loans Current liabilities TOTAL 63.31 +0.23 23.55 ---49.58 --0. (Rupees in Crores ) % INCREASE DECREASE Change Amount Amount 36 .16 -----+11.34 -45.62 146.64 5.57 5.52 6.29 -49.2 -+68.31 130.63 50.39 214.63 63.COMPARATIVE BALANCE SHEET PARTICULARS 2008 In Rs.15 72.

(Rupees in Crores ) PARTICULARS 2007 In Rs.23 187. ASSETS Fixed assets Investment Current assets Other assets TOTAL CAPITAL & LIABILITIES Share capital Reserves Long-term loans Current liabilities TOTAL 21.92 45.23 14.07 +160.64 -60.15 72.87 27.23 +92.92 63.08 3.56 -----24.66 15.29 141.96 +116.73 -----3. INCREASE DECREASE Amount Amount % Change 37 .31 130.52 6.04 90.63 --3.53 5.27 77.00 141.63 42.54 4.72 +423.32 187.10 -28.63 46.08 +200.57 5.00 -04.00 -2008 In Rs.57 1.38 +57.05 75.71 17.

72 -6.01) 60.27 60.36 7.24 24.88 -100 +47.32 +97.28 -2.48 0.79 +23.89 (1.33 --- 38 .COMPARATIVE P&L ACCOUNT (Rupees in Crores ) PARTICULARS 2008 Rs.25) 85.26 +12.62 (148.2 +72.48 14.37) (10.33 DECREASE %CHANGE Amount -- +22.95 -4.6 -- -- -- -- 0.72 18.49 74.99 1.22 14.49 2009 INCREASE Rs.32) (0. 233.65) -71.88 -2.9 (130.82 Amount 42.19 -44.02 +40.72) 48. SALES Less: cost of goods sold GROSS PROFIT Selling Expenses Administration Expenses Other expenses NET OPERATING PROFIT Add: Other income Less :Other expenses NET PROFIT BEFORE TAX 190.37 +14.36) (11.33 -22.37 (2.

72) 39.98 0.32) (0.89 -- -- (5.58 48.92 (117.89) (130.34) (10.01) (0.48 14. 2008 INCREASE DECREASE %CHANGE Rs.91 --- -2.08 -- 0.01 -(4.18 +10.86 +10.75 +74.28 (2.47 14.43) 34.16 -- 39 .7 +11.49 4.28 +13.27 -+48.49 -7100 +24. 190.37) (9.01) 53.81 60.9 Amount 19.45) (1.(Rupees in Crores ) PARTICULARS 2007 Rs.28 -25.71 9.12 7.2 12.27) 60.51 +74.08 -- Amount -- SALES Less: cost of goods sold GROSS PROFIT Selling Expenses Administration Expenses Other expenses NET OPERATING PROFIT Add: Other income Less :Other expenses NET PROFIT BEFORE TAX 171.

21 +42. Mainly.TREND ANALYSIS It is the process of determining changes in successive years from the fixed time or the initial year.62 TREND PERCENTAGE OF SALES YEAR SALES BASE YEAR 2007 INCREASE/DECREASE IN SALES -11.19% 22.72 40 .90 233. This type of analysis will called trend analysis.9 2009 233.62 -+19.69 190. SALES The data are as follows – (in Crores) YEAR SALES 2007 171. 3methods are used in this technique • Trend percentage • Trend ratio • Graphic presentation 1.69 2008 190.38% 2007 2008 2009 171.

TREND RATIO The base year 2007 will be taken as trend ratio 100 and other year will be calculated by this formula – Trend ratio = sales of year / sales of base year * 100 YEAR SALES TREND RATIO 2007 171.82 -+16.19 2009 233.9 111.62 136.37 38.37 2008 38.39 48. NET PROFIT The data are as follows – YEAR NET PROFIT 2007 22.07 2.83 INCREASE/DECREASE IN SALES -74.30% 25.21% 41 .69 100 2008 190.62 +09.39 2009 48.82 TREND PERCENTAGE OF NET PROFIT YEAR SALES BASE YEAR 2007 2007 2008 2009 22.

29 --02.37 100.72% 173.78% 42 .01 5.TREND RATIO The base year 2007 will be taken as trend ratio 100 and other year will be calculated by this formula – Trend ratio = net profit of year / net profit of base year * 100 YEAR NET PROFIT TREND RATIO 2007 22.95 16.82 218.29 TREND PERCENTAGE OF INVENTORY YEAR INVENTORY BASE YEAR 2007 2007 2008 2009 8.34 INCREASE/DECREASE IN INVENTORY --25.95 2009 16.06 +10.24 3.99 174.00 2008 38.30 2009 48.01 2008 5. INVENTORY The data are as follows – YEAR INVENTORY 2007 8.

95 74.00 2008 5.TREND RATIO The base year 2007 will be taken as trend ratio 100 and other year will be calculated by this formula – Trend ratio = inventory of year / inventory of base year * 100 YEAR INVENTORY TREND RATIO 2007 8.01 100.29 203.37 43 .28 2009 16.

OTHER TECHNIQUES RATIO ANALYSIS "Ratio is simply a means of highlighting in arithmetical terms the relationship between figures drawn from financial statements. The funds flow statement is a statement summarizing the significant financial changes. which were occurred between the beginning and the end of a company's accounting period. A statement of source and application of funds is a technical device designed to analyze the changes in the financial condition of business enterprises between two dates." FUND FLOW ANALYSIS Fund flow analysis are called by three names • Statements of sources and application of funds • Statement of changes in financial position • Funds statement Funds flow statement is a statement prepared to indicate the increase in the cashresources and the utilization of such resources of a business during theaccounti ng period. 44 .” Ratio analysis of statements is “The process of determining and presenting the relationship of items and groups of items in the statements.

sales volume. Or we can say that profit is based on the sales and costs. So we can make internal relationship of sales. different costs like . Where costs and sales are equal and profits are nil. This technique is called break-even analysis.BREAK EVEN ANALYSIS Profit is depend on different factors like . and profits.fixed cost and variables costs. sales price per unit. There are four method used in this technique• Contribution • Profit Volume Ration • Breakeven point • Margin of safety 45 . costs.

K. is growing faster.K..MARBLE PVT. has Guinness record of producing slabs. Marble’s product. Ltd. leads R.  They have huge capital.K. because of his good leadership R.MARBLE PVT.K. But in this marble business world has some competitive. Ltd. Marble has although captured the whole market business. Ashok Patni. In national & international level the china marble is the competitive of R. Marble. these are as follows. R.COMPETATIVES OF R. Marbo Tiles which is cheaper and looks very nice is also the competitive of R.K.  They have the certificate of higher taxpayer. Chairman of R.  Mr. LTD.K. Marble Pvt.Because he produce the same Marble as Wonder Marble and his cost of Marble is also very low. LTD. Marble Pvt. so they have good Financial image in the market. highest marble 46 .K.  R. STRENGTHS They have strong financial position.K. In state level Digvijay marble industries is his major competitive .

 Importing of marble is also a threat for marble industries in India. OPPORTUNITIES They have huge capital so they invest in other field also. 47 .  They have enough chances to export the product Which shows the business in dollar.WEAKNESS  There financial investment based only in one product.  This is not growing market and they have very much investment on this product. THREATS The uses of ceramic tiles are also increasing very much.  They have good financial position in the market so they take more loans easily from banks.

• The debts doubtful have been doubled over the years but their percentage on the debts has almost become half this implies a sales and collection policy that get along with the receivables management of the firm. Ajmer is acknowledged as the biggest Marble Company in the world and they hold the certificate from Guinness Book of World records to buttress their claim.. Marble Pvt.9cores as against Rs.69 crores in the last financial year.K. • The various ratios calculated are an indicator as to the fact that the profitability of the firm and sales are on a rise and also the deletion of the inefficiencies in the working capital management. • The company’s financial position is continuously increasing. Kishangarh. • Balance sheet and Profit & Loss Accounts are maintained properly. • They have good financial image in the market. • The total turnover of the company has registered a growth of 11.190. Today RK Group is the most successful in this business but it is worth that they have no bigger competitor in front of them.179.1where as the operating profits after tax for the year were higher by 18%. • The cash earning of the company improved substantially to Rs. If we analysis all the we will find some following points – • Net profit of the company is continuously increasing. 48 .CONCLUSION R. Ltd.

C. Business Other Sources 1. Annual Reports of R. Economic times. 2. Marble 2.K. Financial time Books 1 . Agrawal "Financial Management" 2000 2. www.searchenginecolossus.P.wikipedia. www. Websites 1. 3.D. Marble 49 . 2. Brand Equity. Business World. Dr. Kuchhal "Financial Management". S. Ninth Edition.K. Dr N. Catalogs of R. 3. M.Bibliography News papers 1. www.easy2source. Magazines 3. 2.Agrawal. Times of India.

Sign up to vote on this title
UsefulNot useful