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Financ/al Mama9t ment

inndal memaGs msnt is Aubj e c lhas


Concen ui th mama 9 Uval de Cyiens a

acgwpin and inncng kor

/eom arc Lon 9 enm


Long cuclto oe m S
ce K hdw a husinen oltaina unos and
hets i wyes

Jawnchons inancl
)Kainin9 unds
u) t i L2ai ndh .
in) iviodend ecioi o n .

e r n c t bet) DNodenk, & nteres t

1)Paymt dividen i dicru henary


iAerw Ymen inters t i obUgatory
) rrese diy durt Vaia &.
(Ate
it) iv olnt lh
prto prtati o in Com
kuu a in/ns
A9 ouUE 'ncom
tv) vi olnsPad i not Pax.
bhen a nfennt Pal od
x-d oln ctabl ,

V) SKau ho lodvn 1 ouners a 7G


Copany nd
7ky u4 dvi dint c tkein inVeytmen
C dfors ho
ban Z bwinm.
v) Crudt ave Priorr clai
oldna
ave PlvoftClaim ove7 1 AKaru
XiCtuditos

helclun

Funcion a inan C Mamag ur

i) ecii On Calnin9 wnots


(Capi tal mixf
S h A u Capr//
60rmo uin9
Leng m
Leng
i) Deciion cn allo afh'e unods
A K mix)/( Capilrl allocaki
in) praoli/ plennin
V) undn Dtandn9 Capital marrhs to.
vDecni eno re lating % tyonhing capif .
Capit

vi) Finanti sk tate ment a nelyin


6je chve f Finam Cial Mandor min!
)Pl'F maximzaion
) yenLK maxi mi zat
Capital mix ana ame min

Sales
Cet

Gtom Pr
upVnai ng expm
EBT
Intvruj

t o u e fir
Capr t
TATIPAT
DNidnd (Paid otwnu 2
fivanc/Al Stwemum Analysi
CerortaAv
) CeyorAzv e 8tnmcal 4/ast orent
Cmly o oms Com any
Balanc Ahesf ort 2 0 o

ol n2o19(unsecr
Sncneay on| 7 (ntau
dc u aNn
on
Cun&n. Ammt 343 S1.9 -174
S19
39
Tnveyfmen
170 270
Fixe d AMe -3703
349 + 50ob 13
ofkur AMLt4
59
+13
7o1al AMA
1421 118 23 7
2
Cuwrrent loetiA' s 127 2c2 13S -52
326 20 +125S C3
S/n Cpital 29 722 24 7 34
1421 1 1 8 237 2
runa Annlyois Conly 5°r doe. Company)
an alyAiA cne

vo/ve Ompetahi on PUrCen iag u latMAP h


RAck beary Ju
A perefcul YRa
om Zem in
in ba
ttLnsnt in l a k mn rndK
lah o a/u c l cul a e d 6y c v i o'ng ach
moCint,

fde nn tem
uIho d aloo kno um Am ia
ayi)
B a l a nC dke

2014 2o15| 2o(G 219 215 20/t2:


Cuvun Am 544 |S8 3ca BG4

383 9 35 91 1S
|(SY

ots Amo 931

Curnun akikty 2 9 2 8 1 19 2so 4142

Leng fom irb y 75 22 2 2% o 32J 3

Sfonu apitl
C7(58|?7 lo7

Tofal lia kiby 93 73) (o3 loy

Cmm ize Ddalcen


verhc analyko .ksgps in in/e
Crmper'mion. I+ invofves u tl nut ales in t
in Cem f atmenl and fu

n ehr ch Considerud

ea Ck em
olvi ng t /ndiviolu amo t / by
Ralema Cma

jabibk A meto

F r d a s 1ooooo
2o Fguiy Dkaru &ooooO Gaodoo
2 do oo o
ma OKaru 20u O oo Tnveotmen 2oo oo o

DUUe Surplus 2000 o o 2 0o o o o Uns nfAmess|7oo O v o

Dcbentun 200 oo 2 oo
Cleur e t i u h e

3
11eoooo |14 1 ocoo| 19oooo o4loe us

wonh in9 An 7 Jab a ta hn 1oo


Fon A /7o ooo in fa hen

HO aNT = 1oe

S 2 63

ie aken

Fiu d ame70 -

loo

SC73
alan a Kaa (76/als a 4kn a
le)
Commom i2e
KuF
Cemmon alan o

i x e d Amen
3 57
Tnv ofmn 14
Cwrwnt Ame tA 3 29
Amcla 1ou
gurty Ae 2 5
21 12
KiOvc and Sarples 105 142
eh enfus
142
CwnenF lisbilA 1 14:9
7ofal Ltasilh

Pret= 1o
CWke
twk nn
n (envey
mani n9 eny
HCcoun ng KiGurt

om 0Kn (uva inon m ah


Lo
ampu abous S
i i U have anin9 unhl ye nos

In ventn InE amoun


Vnvetment =1 o,OU
Reurn on nvotrint i

Znve) mn

= Lox
Raho nalyi

i) L g w ' o y Rato,

i) LevMZ aho
kaho
iv) 7a 6i by Raho
Ligurodfy Ro:hio
analysr 3
e 3ot dty u er
Ohon 0m 0tAam

Cwvz ent Raio ( CR)


Cuwvtn Amt (Ca)
CR =
Curn e n Liabi lA Cc)
nb ki 2: d7
7K Can e
Vu7a ame/s
Cuvr ent mts
CnvurtKd inr bitkin aysn.

Canh 1n Kama Cank in

a n ku/aile ecuAeA
01h
707Kn okot/m igh 24afy in v e s / m n t
GriLedy1 d m veotment)

B i u uiva
Prapaid epenvn
ooy etc.
7 hven tery 7 tray me/eri uip, 6'na Ata
Sundny dl ltors
Cuurn Labihes
Cru dr
Bi pay ab .

> hceausd expen


> Tax alib
SKor /erm bann loan
ea.

Leng
ang enm l bbP maluning in u Curmun

Ranh ovezdr Renk ovndr or7 Ceo Crrdf


ionil aru normally ot a pUio Ons Y< /

Ce nutaLu vuy yn Considnd qA


ng /pm :K6i Cty . u 6t cauury Con nuvahAm
P 6anh oven odn (nehodt n VK CuUrnt

Nole: Repenve on douk!lud ol h io d du cfe d om


deltow Conser ve pobio

BalanC Aku P 31/3/2o2


SKau cspi/rl 3,00 ooFiKe d
KS mut
1,o o
C nt Am
Deturs
1,6o, ooCCah
Cun Casilhi
Coolhm vtma
Bi Ls p7rlu Bi LE
oCiel24
DLhnD 22o o
outst andny
Cxpepw Loo o Renove 2.0
lncem Thy 20
13 o
o
nvenhny 3oo o
3o
9 o

Tof
S7
Cwvnent Raho= Cwvrun AMe
Cnn LieL) bha

3o0
21

K lou

200

b)Juick Rato Acd es atio


AmiN
uichKah = Lguiol
Ligwo Zia hiohe

Ligui d AmJo

Cwvrunt Lab Ae

gur d cwvun ameto- Inv entanig


-Prpaja expen
5ann
Cwvun 'ab L h -

7humb Kuu ATR L: 1 10 ahrety

LA
ATR K = L
LL CL
goo00-3oood f (Sou) 2oeo0- So o
30oo
Soo) 30 o o O
2 0 o

6/7 3: 2

=18:1 on
1S 11
ALooLute yuioly Katno ALR) / ca»h k<to

CNh + Mankfebu Secwuie


Qune nt abi LA es

exc uuslin 9 1 b nh dvedn

3 aso f 13o o

3o0o - Soo

2s o

Kuns nuu 05 i O chay


D6hm an &iL u c iv 6 a r na ince oud '
Cunert mmt n u CalculaAo Cesk h
(hoo A
Clrrnt.ltrbA
an avn otrft no incudd

d) Tnten vd Miapu Cuvnt Amilo -

7nv enfny
Avua dary penatng t<pe
Jon tatio ino'ca/
hesh how many olaY
zurd ams ad nukftciet
Coo

OPUtatn 9 x p enU}
Avg l a i ly A dmin, e *P

nstal kpen
nón Cask expomDO

nmLun vont7
tasA%
e) NC uorking Capilal

NeS aworhng Capial

N amets

CL
iwo/tk in9 cepilas (Nuc)= (CA
-

Ne
oUo inin9 n CL
k clu oe ng AAont trm m

Achvy Ratis

hefvi tyRa
urn ovU
amuA. Tlopt aru alyo Kno an

in ' cne o i
Coayv en /n ale
au Funne

)7nventory urnove KatioZ7)/Soca vedoo

CoA gvcd Aol

Sales- Greropei
penin 9

Somehinm 0toch- r n t k ene clas/ng oe


hch = ening
Avena on2 nnk)
13
Zoty invnbrry funo ovn Aull
Loine an g netr Invetm ent 7nvem

Day holoing in vevpry =

x 3 dy
D/4) 1TR
1
Z7k
X12 mnK

b) ibhos uwn 6ver TAAiO eTR)

Avos9 lb-or
Cud als u yellnZu n ye Cm
ahus u
al 'zu
oluchn9 tu dsu4// deiF
Cn n
vhve Pcy
Avenage CleeonPerrd {hcp)= 30o day
36 day
DIR
1
DTR X12mnsa
Amef0 /u7n ov Ratio

Ne amms unn ovUz Afio

Sals
Ne aMeta on
Capi/al emp lay o
Salo
Nef iad am
t ( CA- C)
R ho
o1al Amcto tunn o v e n
Sal

Toal ame/

Salis
Ne a d

ADmato unoy

Salcs
Net FlKu d md
Cwven Amm/s lurn av e rei o

Salis
Cluvru nl Amess
Currrent aw
wnnovv an ne
uethin 9 Capital
dusrnove
Sales
n t Cumn an)
aye tning cpil
Patabls wr nov er rTaho
Cuo Purchax

Avera Cuolitons

ymentpeuc d
AvU ag
Avur ag

3Co dy
PTR
1 nenthm
12
PtR
LeveT a qe Rato n
3
3.
oLt.
a b)-Eguily Ratio
fy
outsiodun kun a
OlunsO ondSKan hotolenned

orukoldunund = (/aid up bkne Capilat


ReDev es and
Sunplu)

wetvoftK
Tnfrünoic éjonth: une
kusinn

Outsi du und Cam be lrl Lng m nd


Kcn wm edbta. 7 nly / long fon m bta

Balana dke
Liabi lA
Ames
SK au Capital
G prya ne Kru fixe d met
15 00 o o oo
Currro nt ammtA
guity akanu
55o
RDve Sunplus
benen yv 23 o o o
knenee Conthguny
Lrg
montaga olbe nfb3je) 2Soo u

2
15
Deb E

Oussdr uma

SAnuholod

25oo 2 0 o o o

(15 ouo S5o ) 25o00+ 1goo9}

3 7
2 85 2

Jelt ouloiol unel)


Cepitd mploye d
Delt Coutoide ceno
Net a
Jeh1/ owsa lole end
Ne od meP
fCA - CA
Nofe
Curu n Cabi y Kenr C c l u ds K intenwt 6easrin;
6eA"2

kont
Kons/enm ole 6) for7 uon Capi l a t

JeL/ Rahio =E
Cap tsnpuyod

70o oo
Co ooo -20 o o o
?:2c
guy Kah'o o r / r a p u l t r Rio
Aio

SKeu Kelluns
7o/al am/
(Isooo t Sou 25 0os lo,o o)

d) ixtd Amt roPmie hr Pund


Fixed Am

SKu hu (d n
cun o netwonth)

0,o

SS.7 L
)Curunt A mt s
Prtapoitorm And
Cwvn/ am/o
Shans Koldum n
ant

eng en m

Fod amdaAta dprvc'aion)

lon9 /Un m
NoTe:
nm und S h a r e Kotdes 6md
7o/l ng
Lem9 /eomn %0Pna ewing

5 0 ot 5 Soo) + ( 2 5 o o +le o uo) 2So o o

/3
=7. 23

Sotvem Cy Rafio or Raio h e t ab'L

Totel i abibAiv t

Totr Am

S/veny ah'o =loo - Fguty Raho


) De b} Svnviong
Zean
2 Cnoneorlo
aa
yinterun ,
ainatal 1 ntenyk
att Jnteus Ce ven aqL Raio
1 2el. SuTvi ceRaho

a n i n9 bor Z n f 7 a) /areo (E'LT1)

fixed intrw Chasn

I ms/ntew/ io Co verud d4
Indiccc a no.
no.
availa 6 inter) E CKATGe)
Ahs
Cov t a 9
2. chAg: Coveraq
Ne pf)t b inrrw 1axo
7ofal 3isd CAng.

EBIT+(Lem paymnpo)
Tnfer + l2an uymunt+7un lnaialntal pno
divden ol
1-A)
Ppl'cabu a x rate
3 ilerunCt diviolund Covna9
Ne Pr-/ alte ntenst tay e ( FA V
P eunCt diviolerd

4. CanR., Cvne inteaest


AU Ce veta tadies dApcumd abs
alilly fo ul u
ine
nenCr'al osLogatio ad onta
Castning hoty ev yn} asu mecd ous 1G CEAA
a vail4 uet '% us tnun
Coh
ule voms
p r o ach

CaKLey bfonv intuuwt and a r es (c fiT)


-

FiKsdin/eu

CFIT= FBIt+ Nm CAK Cxpen) .

Canhoio Cov raq


CFIT
fixs d i nter e t + SFD

(1-)
CuKer
SFD nhing und.
vnyycan b°
SFDJ io alnd accumla lcd
SFD unod P/rp
Payment p r u n c p , Sinhing
PaymLnd te.
dns

M P ) ) e{ten ax = K. 75oo

Fiad ntuust
4 o uo
1ak Rale So

CAl tul <s t nlerest Cevsragi Rato


SI T
inJer

EBTT
Tntsuf Covaq Ratio =
C6T

fixs interut CA g<|-Tas


FAT
mteyt EAT
FiRs d intenyt CArq EB T-1aK=£A
1-0.5 + 1o,oue
E s T-(Ea1

FBT(1) Fot
Prl:A6 y Rahs

rrto Pr io

Salu
x1o
Keru
G7nerpit O= Salis Cea 9Gools AolC
dol,
and
C o7S = ( %+ purchanns - Z ) t pemie

'mi Cof ac/0/y over Ássd

op ai ng CoS + opuahng Rpen

Sal
Coo Sale

Sal

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