PROJECT

ON
MANAGEMENT
ACCOUNTING
Submitted To: Submitted by:

Dr. Ranjana sharma ADARSH SHAW

DIWAKAR LOHANI

SHAKTI SHIVAM MISHRA

SHIVAM SAHA

Vs.
 COMPANY PROFILE:
ITC Limited is an Indian Company headquartered in Kolkata, West
Bengal. Established by Britishers in 1910 as the Imperial Tobacco
Company of India Limited, the company was renamed as the India
Tobacco Company Limited in 1970 and later to I.T.C. Limited in
1974.ITC Ltd is one of India's foremost private sector companies. ITC
has a diversified presence in Cigarettes, Hotels, Paperboards &
Specialty Papers, Packaging, Agri-Business, Packaged Foods &
Confectionery, Information Technology, Branded Apparel, Personal
Care, Stationery, Safety.
 Profit & Loss - ITC Ltd. Rs (in Crores)
  Mar'20 Mar'19 Mar'18 Mar'17 Mar'16
  12Months 12Months 12Months 12Months 12Months
INCOME:
Sales Turnover 46807.34 45784.39 44329.77 55448.46 51944.57

Excise Duty 1187.64 788.74 3702.23 15359.78 15107.18

NET SALES 45619.7 44995.65 40627.54 40088.68 36837.39

Other Income 3013.66 2484.54 2129.84 1985.91 1803.74

TOTAL 48633.36 47480.19 42757.38 42074.59 38641.13

INCOME
EXPENDITURE:

Manufacturin 744.55 714.88 620.92 550.32 541.57

g Expenses
Material 17537.13 17598.15 16050.73 16238.53 13951.45
Consumed
Personal 2658.21 2728.44 2487.46 2444.31 1883.51
Expenses
Selling 979.71 976.53 886.23 792.44 871.27
Expenses
Administrative 5795.85 5672.14 5041.22 5485.04 5351.36
Expenses
Expenses 0 0 0 0 0
Capitalised
Provisions 0 0 0 0 0
Made
TOTAL 27715.45 27690.14 25086.56 25510.64 22599.16
EXPENDITURE
Operating 17904.25 17305.51 15540.98 14578.04 14238.23
Profit
EBITDA 20917.91 19790.05 17670.82 16563.95 16041.97

Depreciation 1563.27 1311.7 1145.37 1038.04 1034.45

Other Write- 0 0 0 0 0
offs
EBIT 19354.64 18478.35 16525.45 15525.91 15007.52
Interest 55.72 34.19 86.65 22.95 49.13

EBT 19298.92 18444.16 16438.8 15502.96 14958.39

Taxes 4030.76 5979.84 5628.45 5302.06 5113.68

Profit and 15268.16 12464.32 10810.35 10200.9 9844.71

Loss for the
Year
Non Recurring -245.65 5.59 465.68 -24.92 0
Items
Other Non 0 0 0 0 0
Cash
Adjustments
Other 113.54 -5.59 -52.78 24.92 0
Adjustments
REPORTED 15136.05 12464.32 11223.25 10200.9 9844.71
PAT
KEY ITEMS
Preference 0 0 0 0 0
Dividend
Equity 5675.19 5083.52 4659.77 5506.6 5447.64
Dividend
Equity 461.69 414.69 381.81 453.32 676.96
Dividend (%)
Shares in Issue 122922.31 122586.3 122042.95 121473.8 80472.07
(Lakhs) 2 3
EPS - 12.31 10.17 9.2 8.4 12.23
Annualised
(Rs)
 Balance Sheet - ITC Ltd.
Rs (in Crores)
Particulars Mar'20 Mar'19 Mar'18 Mar'17 Mar'16
Liabilities 12 12 12 12 12
Months Months Months Months Months
Share Capital 3251.4 3223.8 1220.43 1214.74 804.72

Reserves & Surplus 60777.76 54725.99 50179.64 44126.22 32071.87

Net Worth 64029.1 57949.79 51400.07 45340.96 32929

6
Secured Loan 5.63 7.89 0 0.01 3.6

Unsecured Loan 0 0 11.13 17.99 25.83

TOTAL LIABILITIES 64034.7 57957.68 51411.2 45358.96 32958.43

9
Assets

Gross Block 26082.84 22717.26 18595 16843.67 22256.11

(-) Acc. Depreciation 5565.29 4230.86 3029.01 1963.43 8051.58

Net Block 20517.5 18486.4 15565.99 14880.24 14204.53

5
Capital Work in 2780.2 3401.36 5025.58 3537.02 2500.83
Progress
Investments 30630.61 26578 23397.22 18585.29 12854.24

Inventories 8038.07 7587.24 7237.15 7863.99 8519.82

Sundry Debtors 2092 3646.22 2357.01 2207.5 1686.35

Cash and Bank 6843.27 3768.73 2594.88 2747.27 6563.95

Loans and Advances 4333.66 6329.97 6203.48 4394.64 3188.71

Total Current Assets 21307 21332.16 18392.52 17213.4 19958.83

Current Liabilities 10938.84 11682.36 10808.96 8683.79 8129.22

Provisions 261.73 157.88 161.15 173.2 8430.78

Total Current 11200.5 11840.24 10970.11 8856.99 16560
Liabilities 7
NET CURRENT 10106.4 9491.92 7422.41 8356.41 3398.83
ASSETS 3
Misc. Expenses 0 0 0 0 0
TOTAL 64034.7 57957.68 51411.2 45358.96 33010.84
ASSETS(A+B+C+D+E) 9

COMPANY PROFILE

Britannia Industries Limited is an Indian food and beverage

company. Founded in 1892 and headquartered in Kolkata, it is one of

India's oldest existing companies. It is now part of the Wadia

Group headed by Nusli-Wadia. The company sells

its Britannia and Tiger brands of biscuits, breads and dairy

products throughout India and in more than 60 countries across the

world. The company's factories have an annual capacity of 433,000

tonnes. The brand names of Britannia's biscuits include Vita Marie

Gold, Tiger, Nutri choice, Good day, 50-50, Treat, Pure Magic, Milk

Biks, Bourbon, Nice Time and Little Hearts among others.

 Profit & Loss - Britannia Industries Ltd. Rs (in Crores)

  Mar'21 Mar'20 Mar'19 Mar'18 Mar'17

  12Months 12Month 12Months 12Month 12Months
s s
INCOME:
Sales Turnover 12378.83 10986.68 10482.45 9380.17 8684.39

Excise Duty 0 0 0 76.11 270.02

NET SALES 12378.83 10986.68 10482.45 9304.06 8414.37

Other Income 292.79 335.43 190.52 155.93 144.78

TOTAL 12671.62 11322.11 10672.97 9459.99 8559.15

INCOME
EXPENDITURE:

Manufacturin 0 134.93 140.44 94.98 75.04

g Expenses
Material 7374.97 6690.55 6307.91 5792.31 5213.99
Consumed
Personal 402.85 368.87 321.64 294.87 241.68
Expenses
Selling 0 412.11 437.92 345.43 322.07
Expenses
Administrative 2249.78 1609.53 1612.41 1365.99 1357.44
Expenses
Expenses 0 0 0 0 0
Capitalised
Provisions 0 0 0 0 0
Made
TOTAL 10027.6 9215.99 8820.32 7893.58 7210.22
EXPENDITURE
Operating 2351.23 1770.69 1662.13 1410.48 1204.15
Profit
EBITDA 2644.02 2106.12 1852.65 1566.41 1348.93

Depreciation 166.77 151.69 135 119.76 96.43

Other Write- 0 0 0 0 0
offs
EBIT 2477.25 1954.43 1717.65 1446.65 1252.5
Interest 97.81 65.17 1.54 1.45 1.34

EBT 2379.44 1889.26 1716.11 1445.2 1251.16

Taxes 619.41 423.96 593.91 497.31 407.47

Profit and 1760.03 1465.3 1122.2 947.89 843.69
Loss for the
Year
Non Recurring 0 19 0 0 0
Items
Other Non 0 0 0 0 0
Cash
Adjustments
Other 0 0 0 0 0
Adjustments
REPORTED 1760.03 1484.3 1122.2 947.89 843.69
PAT
KEY ITEMS
Preference 0 0 0 0 0
Dividend
Equity 0 422.27 238.45 210.35 191.1
Dividend
Equity 0 1755.8 992.3 876.09 796.25
Dividend (%)
Shares in Issue 2409 2403.18 2403.18 1200.59 1200.01
(Lakhs)
 Balance Sheet - Britannia Industries Ltd.

Rs (in Crores)
Particulars Mar'21 Mar'20 Mar'19 Mar'18 Mar'17
Liabilities 12 12 12 12 12
Months Months Month Months Months
s
Share Capital 24.09 24.05 24.03 24.01 24
Reserves & Surplus 3295.44 4250.6 4015.42 3211.27 2557.98
Net Worth 3319.53 4274.65 4039.45 3235.28 2581.98
Secured Loan 1797.25 1202.12 0.26 0.3 0.44
Unsecured Loan 0 0 0 9.01 0
TOTAL LIABILITIES 5116.78 5476.77 4039.71 3244.59 2582.42

Assets

Gross Block 1515.5 2015.91 1738.59 1320.03 1012.92

(-) Acc. Depreciation 0 555.38 410.99 288.76 173.6
Net Block 1515.5 1460.53 1327.6 1031.27 839.32
Capital Work in Progress 0 38.92 64.91 200.28 29.77

Investments 2950.12 3141.17 1645.67 1186.13 599.91

Inventories 991.28 633.53 718.89 594.58 602.61
Sundry Debtors 198.36 242.23 350.96 230.32 126.41

Cash and Bank 110.8 39.16 40.48 97.25 53.55

Loans and Advances 1649.95 1697.8 1504.46 1287.47 1444.57
Total Current Assets 2950.39 2612.72 2614.79 2209.62 2227.14

Current Liabilities 1933.6 1593.87 1424.74 1211.66 939.24

Provisions 365.63 182.7 188.52 171.05 174.48
Total Current 2299.23 1776.57 1613.26 1382.71 1113.72
Liabilities
NET CURRENT 651.16 836.15 1001.53 826.91 1113.42
ASSETS
 Misc. Expenses 0 0 0 0 0
TOTAL 5116.78 5476.77 4039.71 3244.59 2582.42
ASSETS(A+B+C+D+E)