Professional Documents
Culture Documents
Financial Accounting
3. Shareholders: (Yashwi)
Issued Share Capital : No of shares & par value.
Has the company issued any shares during the year? How & to whom were they issued?
Has the company bought back any shares?
What is the shareholding pattern? Has it changed as compared to the immediate
previous year?
Have the directors pledged their shareholding as security? How much and Why?
The shares are listed on which exchanges?
What is the highest & lowest price at which the shares traded during the financial year?
What is Book Value of the shares? How does book value compare with the par value &
the current market price?
Do you observe any relation between the Sensex/Nifty & the company’s stock prices?
When was the AGM held? What was the agenda for the meeting?
What portion of current earnings is distributed as dividends?
4. Auditors: (Siva)
Who are the auditors? Have they changed from the last year – why/why not?
Are there any negative comments/qualifications in the audit report? Does the audit
report contain any recommendation to present/potential investors?
What is the total compensation to the auditors? Did the auditors provide any non-audit
services also?
5. Non-Current Assets: (Aditi)
What is the total investment in non-current assets as % of total assets?
What is composition of tangible & intangible assets?
Has the firm made additional investments in non-current assets? How does this
compare with current revenues, profits, operating cash flows?
Has it scrapped or sold any assets – what was the profit/loss in that case?
What is the policy for depreciation? Is it the same for all categories of assets?
What is the depreciation as % of total revenues?
Has the company revalued any of its fixed assets during the year?
Has the company recognized any impairment losses?
How much revenue is generated per rupee of investment in fixed assets?
What the return on total assets, return on fixed assets?
What % of last year’s revenues, profits, operating cash flows is invested in additional
fixed assets?
7. Inventories: (Aseem/Kushik)
What type of inventories does the company hold?
What is the total investment in inventories? How does it compare with the previous
year?
What is the policy adopted for inventory valuation?