PERFORMANCE ANALYSIS AND INDICATORS

SALE ANALYSIS

REVENUES(In Cr) RUPA AND RAYMONDS LTD TRIDENT LTD

COMPANY
2008 371 2374 814
2009 421 2530 1045
2010 532 3016 1397
2011 642 3642 1792
2012 711 4069 2720
2013 829 4548 3318
2014 904 5333 3841
2015 973 5177 3737
2016 1015 5353 3666
2017 1093 5906 4625
2018 1120 6582 4559
2019 1155 2480 5249

Rupa and Company initially has less sales as compare to its other two competitors i.e. are
Raymond and Trident. But gradually they have improved their sales where the sale is growing at
a steady rate which shows the potential of selling more in the coming future. In the last financial
year 2019 they have made almost same sales as compare to last year but when we compare it
with following year the sales is growing. So Rupa and Company needs to focus more on how
they can increase their sales as compare to their competitors who are giving tough competition to
it.

 GROWTH IN SALES OF RUPA AND COMPANY AS COMPARED TO

RAYMOND LTD AND TRIDENT LTD

GROWTH IN RUPA AND RAYMONDS LTD TRIDENT LTD

SALES (%) COMPANY
2009 13.47708895 6.571187869 28.37837838
2010 26.36579572 -1.976284585 33.68421053
2011 20.67669173 21.61290323 28.27487473
2012 10.74766355 20.75596817 51.78571429
2013 16.59634318 11.72432729 21.98529412
2014 9.047044632 11.77193414 15.76250753
2015 7.632743363 17.26033421 -2.707628222
2016 4.316546763 -2.925182824 -1.899919722
2017 7.684729064 3.399652308 26.15930169
2018 2.470265325 10.33065571 -1.427027027
2019 3.125 11.44598713 15.134898
From the above shown data it can be analyzed that growth rate of Rupa and Company is
decreasing as compare to their last 10 years performance but in none of the year their growth rate
was negative which shows their efficieny in maintaining the positive growth where as its
competitors like Raymonds though they have higher growth rate as compare to Rupa and
Company but they have seen negative growth rate also which is not a good point and other
competitor Trident their growth is comparatively higher than Rupa and Company and Raymonds
but they have also experienced negative growth so overall Rupa and Company needs to work
upon its operation to increase their growth rate.

PROFITABILITY ANALYSIS

 ROCE FOR RUPA AND COMPANY AS COMPARED TO RAYMONDS LTD

AND TRIDENT LTD

ROCE(%) RUPA AND RAYMONDS LTD TRIDENT LTD

COMPANY
2009 12.28 13.1 13.92
2010 8.76 12.63 11.56
2011 7.79 18.74 9.07
2012 2.92 1.2 11.24
2013 -6.82 0.66 9.87
2014 -4.41 0.8 9.54
2015 3.32 -7.1 9.28
2016 151.23 0.2 13.99
2017 30.76 0.15 17.73
2018 15.24 -2.24 45.86
2019 12.87 -1.54 28.23

The ROCE for Rupa and Company has been good in the past three years but before that
the performance of the company has not been satisfactory and the return on capital
employed has been negative for some years which show that the company was not able to
make money for some years. Raymond Ltd has been not performing well as compared to
Trident Ltd as shoppers stop has seen a good return on capital employed over the years.

 EPS FOR RUPA AND COMPANY AS COMPARED TO RAYMONDS LTD AND

TRIDENT LTD

EPS RUPA AND RAYMONDS LTD TRIDENT LTD

COMPANY
2009 4.15 2.88 8.95
2010 1.52 0.4 1.37
 2011 0.69 1.33 -2.39
2012 -1.35 1.99 3.02
2013 -24.59 2.84 4.89
2014 -20.24 2.22 4.46
2015 -9.89 1.56 4.73
2016 21.64 -0.43 7.8
2017 0.2 -0.22 9.52
2018 0.15 1.23 14.39
2019 0.1 2.34 -18.28

EPS of Trident Ltd is maximum out of the three companies which mean that this company is
providing the maximum earning on one share and the investors are earning good profits on the
shares of Rupa and Company as compared to the other two companies.

LIQUIDITY ANALYSIS

 CURRENT RATIO FOR RUPA AND COMPANY AS COMPARED TO

RAYMONDS LTD AND TRIDENT LTD

CR RUPA AND RAYMONDS LTD TRIDENT LTD

COMPANY
2009 0.81 1.24 1.04
2010 0.84 1.36 1
2011 0.83 1.2 0.76
2012 0.69 1.13 0.92
2013 0.6 1.55 0.83
2014 0.82 1.52 0.77
2015 0.74 1.23 0.78
2016 1.34 0.3 0.75
2017 0.5 1.43 0.84
2018 1.24 0.02 0.83
2019 1 1 0.6

 CASH FLOWS FOR RUPA AND COMPANY AS COMPARED TO RAYMONDS

LTD AND TRIDENT LTD

CASH FLOWS RUPA AND RAYMONDS TRIDENT

COMPANY LTD LTD
2019 -15.37 55.63 12.95
2018 23.03 2.79 83.95
2017 30.49 -45.04 -39.12
2016 -5.72 -211.42 0.24
2015 -3.62 -997.64 -3.94
 2014 -14.43 -567.32 -3.15
2013 15.97 -100.23 4.3
2012 12.54 58.32 3.54
2011 -11.23 45.34 -0.44
2010 2.86 98.43 -12.72
2009 4.98 20.34 9.99

Current ratios and cash flows of two companies show that Trident Ltd is the most liquid
company out of all companies. It has the maximum liquid cash available to run its regular
operations. The working capital of the company is also good which explains that it is running its
operations smoothly.

DATA ANALYSIS
The underlying chart explains the Sales position of the two companies by analyzing their cash
flows.

Sales Analysis
Interpretation
In the given graph the data has been taken for 10 years sales of Rupa and its two major
competitors i.e. Raymonds Ltd and Trident Ltd. As per the results in graph we can analyze that
sales of Rupa and company is showing steady growth whereas Raymonds sales is increasing with
higher rate even the sales to Trident Ltd is also increasing same can be seen in above shown
graph.
PROFITIBILITY INDEX COMPARISON

INTERPRETATIONS
The above mention graph shows the profitability index while taking variable as Sales and Sales
Growth in which it is clearly visible that sales and sales growth of Rupa and Company is lower
than other two competitors but the growth rate of Trident is declining which shows the negative
growth.
NET PROFIT

INTERPRETATION
The above graph shows the Net Profit comparison of both the companies in order to make valid
relationship Net profit has been taken as variable and it shows the profits of Rupa and Company
is stable which means their profits are not increasing whereas Raymonds Ltd profits are
fluctuating a lot. In case of Trident Ltd the profits are not high as compare other two competitors.
Consolidated Comparison

INTERPRETATION
The next graph shown below is representing the consolidated comparison of all the variable like
Sales, Growth Rate, ROCE, Net Profits and Cash Flows which shows the overall position of the
company in which it can be seen that the all the variable apart from net profits are having normal
line where as net profit is having ups and downs and the condition of Rupa and Company is
comparatively not good as there sales and growth rate is low so they need to work upon their
sales so that the aspects can be improved accordingly
LIQUIDITY ANALYSIS

CURRENT RATIO

INTERPRETATION
From the above shown graph we can analyze that from last few years Rupa and Company is
maintaining its CR ratio as compare to previous years whereas Trident last year has increase its
CR which means they have more cash to use and as shown in other graphs their sale is also
increasing so this could be the possible reason that they have higher CR as compare to Rupa and
Company and Raymonds. But all in all the liquidity position of Rupa and Company is better and
they are maintaining the same.
OPERATING CASHFLOWS

INTERPRETATION
The above shown graph shows the operating cash flows of the companies which the portion of
cash deployed by the companies for its operations. In which it can be seen that the operating cash
flows of Rupa and Company are stable as compare to previous years where as Raymonds is
facing fluctuation and even Trident is increasing its cash flows.
OVER ALL CAPITAL

EPS and Current Ratio

INTERPRETATION
In order to analyze the financial position of the company we need to look upon how they are
using the capital so in the graph it is visible that the CR and EPS is maintained well in Raymonds
and Trident whereas Rupa and Company is not in a good position so from the overall
performance it can be analyzed that Rupa and Company needs to work upon their capital so that
they can invest more and earn more.
Conclusion
At last it can be concluded that though Rupa and Company is old one but as time passes they
need to change their operation and work upon increasing their sales. So how sales can be
increase firstly they need to get more investment so that they can use the finance to increase their
scale of marketing which will help them to have more sales and when they have higher sales the
profits will definitely increase which will lead them to improve their position in the market. In
the current scenario we can see they are improving the sales but the rate of improvement should
be high so that they will be able to compete in the market. In year 2019 they have good sales
comparatively high but the competitors are having edge over them as they have more sales and
profits.