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A

SYNOPSIS ON
“Analysis of Financial Statement”
{CASE STUDY OF SUDHA (COMPHED)}
UNDER SUPERVISION OF:
………………………..
SUBMITTED BY
NAME : SWETA RAJ
Roll NO : 1208012618
Submitted in partial fulfilment of the requirements for qualifying
MASTER OF BUSINESS ADMINISTRATION
2014
“Analysis of Financial Statement”
{CASE STUDY OF COMPHED (SUDHA)}

Submitted By:
Roll No. : 1208012618

Name : SWETA RAJ

Area of Specialization : MBA (Finance)

Title of the Project : Analysis of Financial Statement

Case Study of COMPHED (Sudha)

Name of the Study Centre : Admerit

Study Centre Code :


COMPANY PROFILE
Bihar state Co-operative Milk Producers federation ltd
(COMPFED) is the state level institution registered in the year
1983 under Bihar cooperative society 1935 with purpose of
operation flood programme for strengthening the process of
procurement, production and marketing of milk in the state of
undivided Bihar.

“COMPFED” was promoted by State government and district


level milk union for implementing the OF-programme and the
old plant and assets of BSDC where handled over by the State
government on management basis.
COMPFED taken the rigorous task of renovation of old plants as
well as establishment of new plants with financial and technical
assistance of NDDB and succeeded to turn into viable unit and
establish the brand image of SUDHA which is popular in the
State of Bihar, Jharkhand and other neighbouring State.
OBJECTIVES OF THE STUDY
The objective decides where we want to go, what we want to achieve
and what is our goal or destination. The objective of “A STUDY OF
Analysis of Financial Statement of COMPHED (Sudha)” is to –

General Objectives
The key objective is to analyze the financial performance of Sudha

Specific Objectives
There are some specific objectives also. This are-
 To analyze the financial statements of Sudha.
 To calculate the different financial ratios.
 To understand the implications in analyzing and interpreting
the financial ratios.
 To identify the findings and raise possible recommendations for
Sudha.

RESEARCH METHODOLOGY
Research methodology in a way is a written game plan for conducting
research. Research methodology has many dimensions. It includes not
only the research methods but also considers the logic behind the
methods used in the context of the study and complains why only a
particular method of technique has been used. The basic task of
research is to generate accurate information for use in decision
making. Research can be defined as the systematic and objective
process of gathering, recording and analyzing data for aid in making
business decisions.

As the project involves analyzing of financial structure, the research is


exploratory in nature, covering financial parameters and come of the
important ratios to carry out research.
DATA COLLECTION METHOD:
The data will be collected using both by primary data collection
methods as well as secondary sources.

(i) PRIMARY DATA- Most of the information will be


gathered through primary sources. The methods that will
be used to collect primary data are books, research,
newspapers, web sites etc.

Books: –
 Lawrence J. Gitman “Principal of Managerial Finance”.
Pearson edition

News Papers: –
 Business Standard
 Economic Times

Web Sites: -
 www.patnadairy.org
 www.sudha.coop

(ii) SECONDARY DATA – Secondary data of this project on


COMPHED (Sudha) will be collected from –
 Annual Report of COMPHED.
 Different text books and journals.
 Different kind of reports and articles related to
study.
 Some of my course elements as related to this
report.
 Web based support from the internet and intranet.
TIME FRAME OF THE DATA COLLECTION:
2 Months

METHOD OF SAMPLING:
The technique used for conducting the study was Convenience
Sampling Technique as sample of respondents was chosen according
to convenience.

STASTICAL TOOLS:
The tools used in this study were MS-EXCEL, MS-WORD. MS-EXCEL
was used to prepare pie- charts and graphs. MS-WORD was used to
prepare or write the whole project report.

REPORT WRITING AND PRESENTATION


Report Encompasses – Charts, diagrams

METHOD YOU WILL USE TO CLASSIFY DATA:


Data Analysis & Interpretation – Classification & tabulation
transforms the raw data collected in to useful information by
organizing and compiling the bits of data contained i.e., observation
and responses are converted in to understandable and orderly
statistics are used to organize and analyze the data.

¨ Analysing Liquidity using Balance sheet.

¨ Calculating the Current Ratio of the Firm.

¨ Analysing the Activity of Firm


¨ Analysing the Debt of Firm
FORMULA USED:-
 Net Working Capital=Total Current Assets-Total Current
Liabilities
 Current Ratio=Current assets/Current liabilities
 Quick (Acid-test) Ratio= (Current assets-Inventory)/Current
liabilities
 Inventory Turnover = Cost of Goods Sold for the Year / Average
Inventory
 Fixed Asset Turnover=Sales/Net Fixed Asset
 Total Asset Turnover=Sales/Total Asset
 Debt Ratio=Total liabilities/Total assets
 Debt-equity Ratio =Long –term debt/stockholder’s equity
 Gross Profit Margin = (Sales-COGS)/Sales=Gross Profit/Sales
 Operating Profit Margin=Operating Profit/Sales
 Net Profit Margin=Net Profit after Tax/Sales
 Return on Investment=Net Profit after Tax/Total Assets
 Return on Equity=Net Profit after Tax/stockholder's equity

AREA OF STUDY
COMPHED (Sudha) in Patna.

LOCATION OF STUDY: - Patna


CHAPTERISATION
1. Introduction
2. Objective and scope of study
3. Methodology (Details of methodology used in studying and
collecting the data and issue will be described)
4. Descriptive work (Descriptive work on the topic, this chapter will
include analysis and interpretation of data tabulation and
categorization)
5. Study report (Study report of other researcher will be observed and
analyzed)
6. Conclusion
7. Findings
8. Limitations
9. Recommendation
10. Bibliography
11. Appendix-1
8. PROFILE OF PROJECT GUIDE
Name :

Age :

Educational Qualification :

Professional Experience :

Organization :

Current Designation :

Brief Profile :

(Maximum 200 Characters)

Address :

House No. :

Street :

City :

State :

Country :

Phone Number (Office) :


Phone Number (Residence) :

Mobile Number (10 digits) :

Email :

Books:
Business Standard

Economic Times

Outlook Money – February 2014 Edition

Pratiyogita Darpan – January 2014 Edition

Industrial Economics Volume 40

Websites:
 www.wikipedia.org
 www.patnadairy.org
 www.sudha.coop