Sharda Pro...

A study on
CASH FLOW STATEMENT OF TIRUMALA MILK

PROJECT REPORT
Submitted in partial fulfillment off the requirment for award
SRI SRADA WOMENS DEGREE COLLAGE

Of bachlore of commerce acadamic year 2019-2022
submitted by
SANA SULTANA 120219405131

BHAGYA SHREE 120219405021
MOUNIKA SUTHAR 120219405093
NUSRATH BEGUM 120219405110
NAUSHEEN FATHIMA 120219405105
UNDER THE GUIDENCE OF

MRS PROF:MADHAVI MAM
SUBMITTED TO
DEPARTMENT OF COMMERCE
SRI SRADA WOMENS DEGREE COLLAGE

(AFFITIATED TO OSMANIA UNIVERSITY )
AMEERPET, HYDERABAD/500073
1
DATE:
This is to certify that SANA SULTANA 120219405131 ,

BHAGYA SHREE 120219405021, MOUNIKA SUTHAR 120219405093 ,
NUSRATH BEGUM 120219405110 , NAUSHEEN FATHIMA 120219405105
are the students of this collage b.com in the academic year of (2019-2022) last
done a project titled ‘A STUDY ON CASH FLOW STATEMENT OF
TIRUMALA MILK’
Project guided Principal
2
DECLARATION
We hereby declare that this project report entitled ‘A STUDY ON CASH FLOW
STATEMENT OF TIRUMALA MILK’ submitted by us to the department of
commerce , SRI SARADA WOMENS DEGREE COLLAGE , Affiliated to
Osmania University , is my original work done as a part of my academic course, It
is not submitted to my any other university or Institute for the award of any
degree/certificate or published any time before
SANA SULTANA 120219405131

BHAGYA SHREE 120219405021
MOUNIKA SUTHAR 120219405093
NUSRATH BEGUM 120219405110
NAUSHEEN FATHIMA 120219405105
3
CERTIFICATE
This is to certify that the project work on

This is to certify that project work on ‘A STUDY ON CASH FLOW
STATEMENT OF TIRUMALA MILK’ has been carried by
SANA SULTANA 120219405131 BHAGYA SHREE 120219405021,
MOUNIKA SUTHAR 120219405093 , NUSRATH BEGUM 120219405110 ,
NAUSHEEN FATHIMA 120219405105 have been submitted in partial fulfillment
of the award of degree b.com to SRI SARADA WOMENS DEGREE COLLAGE ,
Affiliated to Osmania university , under my supervision Their work is original and
authemic to the best of my knowledge that the results of this project is not
submitted earlier for the award of degree at any other university or institute.
Project guide
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INDEX
SL. NUMBER CONTENTS PAGE NUMBERS
1 INTRODUCTION 1-6
2 LITERATURE REVIEW AND 7-10

RESEARCH METHODOLOGY
3 COMPANY PROFILE 11-27
4 DATA ANALYSIS AND 28-37

INTERPRETATION
FINDINGS, SUGGESTIONS, AND
5 CONCLUSION 38-40
7 BIBLIOGRAPHY 41
8 ANNEXURE 42-51
6
INTRODUCTION
7
CHAPTER – 1 INTRODUCTION
A cash flow statement is an essential tool of short-term financial analysis.
However, it suffers from certain limitation such as:
1. The manipulations made by the firm over a period by defining purchases or other
payments, are not revealed by a cash flow statement. As such, it may not depict the true
liquidity position of an enterprise.
2. A cash flow statement is not a substitute for the income statement or funds flow
statement. Each of these statements has a function to perform the following.
 Two months of time is insufficient.
 The information used is primarily from historical reports available to the public and
the same doesn’t indicate the current situation of the firm.
 Detailed analysis could not be carried for the project work because of the limited
time span.
 Sincecashinflowandoutflowmattersaresensitiveinnaturethesesamecouldnotbe
acquired easily…
 The present study is limited2017.
Preparation of cash flow statement:
Generally, a cash flow statement is prepared with the help of financial statement viz., income
statement, where cash balance at the beginning is reconciled with cash balance at the end, and
like funds flow statement, it can also be prepared either in the ‘report form’ or in ‘account
form’.
Types of cash flow
The flow or movement of cash may be of two types, namely, actual flow of cash and national
flow of cash.
Actual flow of cash:
There may be actual or direct flow of cash ‘in’ and ‘out’ of the business. it is defined as the
amount of money needed to facilitate business operations and transactions.
Actual inflow of cash:
Similarly, there is inflow of cash when debentures are issued for cash, loans raised in cash,
sale of fixed assets for cash, dividend, received in cash, etc.
Actual out flow of cash:
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This transaction results in the actual outflow of cash from the business. Similarly, there is
outflow of cash on repayment of loans, redemption of preference shares or debentures,
payment of taxes, dividend, etc. in cash.
National cash flow:
The indirect movement of cash ‘in’ and ‘out’ of the business is referred to as ‘national flow of
cash’ which may take place under the following circumstances.
National inflow of cash:
National inflow of cash takes place whenever a transaction results in increasing current assets.
Example: purchase of goods on credit. Entry:
Purchases a/c Dr
To creditors a/c
This transaction results in increasing creditors to the extent of credit purchases made. Though
there is no actual inflow of cash, goods purchased on credit can be converted into cash. Hence,
there is national inflow of cash i.e., it may be considered as loan taken from the creditors.
Similarly, when the transactions result in decreasing current asset, such as book-debts, bills
receivables, stock etc., it is to be considered as national inflow of cash.
National out flow of cash:
National outflow of cash takes place whenever a transaction results in decreasing current
liability or increasing current assets. Example: sale of goods on credits
Entry: debtors a/c Dr
To credit sales
This transaction result increasing book-debits / bills receivable to the extent of credit sale made.
Though there is no actual outflow of cash, goods sold on credit would cost the business in terms
of materials, labor and overheads. Hence, there is national outflow of cash i.e. it may be
considered as loan advanced to customers. Similarly, when there is decrease in current
liabilities, it may be due to part settlement of these dues. Hence, such decrease in current
liabilities is treated as national out flow of cash.
Net profit method:

Ascertained of cash from operations based on the net profit of the business is called as net
profit method:
1. Outstanding expenses:
Outstanding expenses are those expenses which are due to be paid. They are charged,
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to profit and loss a/c but no cash is paid in this respect during the current year. Hence,
they are added back while calculating the cash from operations. However, if any
expenses of the previous year are given, they may be assumed to have been paid during
the year and are shown as the outflow of cash in the cash flow statement.
2. Prepaid expenses:
Prepaid expenses are the expenses of the next or subsequent accounting year paid in
the current year or expenses paid in advance? These expenses are not charges to profit
& loss a/c. hence, they are shown as outflow of cash in the cash flow statement.
However, if there are prepaid expenses given, they are paid in the last or previous
accounting year for the current accounting year, and as such they are added back while
ascertaining cash from operations.
3. Outstanding or accrued income:
It is an income due to be received, it is credited to profit and loss account but no cash
is received. Hence, it is deducted from sources from these from these operations.
However, if there is any outstanding income relating to previous year is given, it may e
assumed to have been received during the year and shown as inflow of cash in the cash
flow statement.
4. Pre-received income:
It is the income received in advance. If there is any pre-received income in the current
year, it is shown as inflow of cash in cash flow statement. However, if there is any pre-
received income, it is deducted from sources from operations while ascertaining cash
from operations.
5. Proceeds from sale of fixed assets:
Amount received from sale fixed assets or investments results in the inflow of cash.
Hence, it is shown as inflow of cash in cash flow statement.
6. Issue of shares or debentures:
When the shares or debentures are issued for cash, there is inflow of cash. As such, it
is shown as inflow of cash in the cash flow statement.
7. Rising of loans:
When the money is borrowed from financial institutions in terms loans or cash credits,
it amounts to inflow of cash. As such, it is shown as inflow of cash in the cash flow
statement.
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Out flow of fixed assets:
Increases in fixed assets or purchase of fixed assets during the accounting year amounts to the
outflow of cash in the cash flow statement. However, purchase of fixed assets may have to
ascertain by preparing concerned fixed asset accounts on the same lines as prepared under funds
flow analysis.
Repayment of loans: Repaid during the year amounts to the outflow of cash. As such, it is
shown as outflow of cash in the cash flow statement. Loans repaid during the year may be
ascertained by facilitating comparison of loans outstanding in the last year with those loans in
the current year.
Redemption of preference share of debentures:
Preference shares or debentures may be redeemed at par, at premium or at discount.

Depending upon the circumstances, repayment of preference share capital or debentures is to
be considered as outflow of cash on the same lines as discussed under funds flow analysis and
shown as outflow of cash in the statement.
Sources and uses of cash:
The following are the sources of cash
1. The profitable operations of the firm.
2. Decrease in assets.
3. Increase in liabilities and
4. Sale proceeds from an ordinary or preference share issue.
The uses of cash are:
1. The loss from operations.
2. Increase in assets
3. Decrease in liabilities
4. Redemption of redeemable preference shares and
5. Cash dividends.
The easiest and the direct method of preparing a statement of Changes in cash position are to only
record inflows and outflows of cash, and find out the net changes during a given period. The
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rupees received minus the rupees paid during the period are cash balance at the end of the period.
If the net change in the cash position has to be found out from the income statement and
comparative balance sheets, adjustments for the non-cash items are made. These adjustments are
made in the same way as in preparing funds flow statement. For example cash from operations can
be found out by adding depreciation to net profit. In addition changes in current assets & current
liabilities also affect flow of cash from operations. This is discussed below:
Changes in current assets:
Increases in current assets reduce cash flow from operations while decreases in current
assets increase cash flow consider the following examples: Increase in debtors implies that
cash collections are greater than sales figure.
Increase or decrease in inventory is adjusted to the cost of goods sold. Increase in inventory
implies that cash outflows is greater than the cost of goods sold figure, while decrease in
inventory means that cash outflow is less than the cost of goods sold figure.
Increase in prepaid expenses implies that cash outflow is more than the amount of actual
expenses, while decrease in prepaid expenses means that cash outflow is less than the amount
of actual expenses.
Changes in current liabilities:
Increases in current liabilities increases in cash flow from operation while decrease in current
liabilities reduces it. Consider the following examples:
1. Increase in creditors implies that cash payments to creditors are less than the purchase
figure, while decrease in creditors indicates that cash payments to creditors are greater
than purchases figure.
2. Increase in income in advance implies greater cash inflow than shown in the profit
and loss statement as income, while decrease in income in advance means less cash
inflow than shown as income.
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LITERATURE REVIEW
&
REARCH METHODOLOGY
CHAPTER2 LITERQTURE REVIEW AND RESEARCH METHODOLOGY
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As per the amendment of Clause 32 of the listing Agreement of SEBI, 1995, all the
listed companies have to prepare their Cash Flow statement as per the above formats
with their annual financial statements in the reports. SEBI recommends the indirect
method to prepare the cash flow statement.
Cash equivalents are short-term, highly liquid investments that are readily convertible
into known amounts of cash and which are subject of an insignificant risk changes in
value.
Cash flows are inflows are inflows of cash and cash equivalents. Operating activities
are the principal revenue-producing activities of the enterprise and other activities that
are not investing of financing activities.
Investing activities are the acquisition and disposal of long-term assets and other
investments not included in cash equivalents.
Financing activities are activities that result in changes in the size and composition of
the owner’s capital (including preference share capital in the case of a company) and
borrowing of the enterprise.
Note: A.S-3, A.S-17 and A.S-18 have been made mandatory in respect of following enterprises:
Enterprises whose equity or debt securities are listed on a recognized stock exchange of
India, and enterprises that are in the process of issuing equity or debt securities that will
be listed on a recognized stock exchange in India as evidenced by the board of
director’s resolution in this regard.
All other commercial, industrial and business reporting enterprises, whose turnover for
the accounting period exceeds 50/-crores.
NEED FOR THESTUDY
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The cash flow is the most powerful tool of the financial analysis.
These people use cash flow statement of determine those cash inflows and cash outflow of the firm
in which they are interested with the help of cash flow statement
OBJECTIVES OF THESTUDY
To study the cash position of business

To study the cash from operation activities
To study the cash from investing activities
To study the cash from financing activities
To study the solvency of the business in the short term
SCOPE OF THE STUDY

The company has to prepare a cash flow statement to let them known how the cash
flow is take place.
 Users of an enterprise’s financial statements are interested in how the

enterprise generate and uses cash and cash equivalents.
 They need cash to conduct their operations, to pay their obligations and to
provide returns to their investors.
 The study is confined to the company only as per their balance sheets and
other data sources given by the company.
 An enterprise should prepare a cash flow statement and should present it for
each period for financial statements are presented.
METHOD OF THE STUDY:

The study depends upon primary and secondary data from various sources. The data
collected related to the study was divided into two parts.
1 primary data
2 secondary data
PRIMARY DATA:
Firsthand information was collected from experts of finance department, on the basis of
which actual position of the company is identified.
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SECONDARY DATA:
The secondary data is collected from the text books, annual reports, company websites etc.
Sources of cash inflow:
Cash from operations: cash from operations is a major source of cash flow into the
business. The computation cash from operations is almost similar to computation of
funds from operations. There are two methods for calculating cash from operations:
namely, cash sales method and net profit method.
Under this method, cash from operations is ascertained as under:
 Cash from operations=cash sales-cash purchases and cash operating expenses.

 Generally, the income statement shows both cash and non-cash items.
 In order to ascertain cash sales, cash purchases, and cash operating expenses
based on income statement, the items of current assets and current liabilities
given in the balance sheet should also be taken into account along with items of
income and expenditure shown in the income statement. This method is also
known as ‘income& expenditure’ method.
 Let us know how to ascertain cash sales, cash purchases and operating expenses
and cash from operations under this method.
LIMITATIONS OF THESTUDY
 The information used is primary from historical reports available to the public
and the same doesn’t indicate the current situation of the firm.
 Theratiosarecalculatedfromthepastfinancialstatementandthesemaytheex
act indicators of future.
 Detailed analysis could not be carried for the project work because of the limited
the span of time.
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COMMUNITY PROFILE
CHAPTER 3 COMPANY PROFILE
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Milk delivering creatures have been tamed for a great many years. At first they were a piece of
the subsistence cultivating that wanderers occupied with. As the network moved about the
nation so did their creatures go with them. Securing and nourishing the creatures was a bug
some portion of the harmonious connection between the creatures and the header.
In the later past, individuals in agrarian social orders possessed dairy creatures that they drained
for residential and neighborhood (town) utilization, a regular case of a bungalow industry. The
creatures may fill numerous needs (for instance, as a draft creatures for pulling an ordinarily
drained by and the crowd size was very little so every one of the creatures could be drained in
under 60 minutes around 10 for each drained. These undertakings were performed by a
dairymaid (dairy lady) of dairyman. The word dairy harkens back to Middle English dairies,
deyerie, from color (female hireling or dairymaid) and further back to early English
edge(kneader or bread). With industrialist particle and urbanization the inventory of milk turned
into a business industry with specific types of cow being produced for dairy, as unmistakable
for dairy, as particular from meat or draft creatures. At first more individuals were utilized as
milkers yet it before long went to automation with machines intended to do the draining
Rancher draining dairy animals by hand. Truly, the draining and the handling apparatus spot
near one another them in reality on dairy ranch. Individuals drained the animals by hand of
homesteads where just little numbers are kept hand-draining may at present be rehearsed.
Hand-draining is practiced by getting a handle on the nipples ( frequently articulated tit circles )
in the hand and communicating milk either by pressing the fingers logically, room the udder
end to the tip, or by crushing the nipple among thumb and pointer at that point moving the hand
descending from udder end of the nipple. The activity of the hand or finger is intended to deter
the milk conduit at the udder (upper) end and, by the development of the fingers, close the
channel dynamically to the top to express the caught milk. Every half or quarter of the udder
falsehoods discharged on milk-channel limit at time.
The stripping activity is rehashed, utilizing two hands for speed. The two strategies bring about
the milk that was caught in the milk conduit being squirted knout Utah end into a container that
falsehoods upheld between the knees (or lays on the ground) of the milkier, who generally sits
on a low stool.
Customarily the dairy animals, or bovines, would stand line the field of enclosure while blast
drained. Youthful stock, yearlings, would need to be prepared to stay still to be drained. In
numerous nations the bovines were fastened t o a post a drained. The issue with this technique
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line that depends on calm, bract capable monsters, in light of the fact that there is finish of the
dairy animals isn't controlled.
In 1937 it was discovered that ox-like somatotropin (BST or RBST) would expand the yield of
milk. Monsanto built up a manufactured rendition of this hormone. Lin February 1994 BST was
favor by the nourishment a medication organization (FAD) for us line the
U.S. it has turned out to be normal, in the U.S. in any case, not somewhere else, to infuse it into
milchkine (dairy cows) so as to build their creation by up to 15%
Be that as it may, there are claims that this training can have negative ramifications for the
creatures themselves. An European association logical commission was solicited to give an
account of the occurrence from mastitis and different issue in dairy cows and on different parts
of the welfare of dairy cows the commissions proclamation, consequently embraced by the
European association, expressed that the utilization of best generously expanded medical issues
with cows, including foot issues, mastitis and infusions site response, encroached on the welfare
of the creatures and caused conceptive issue. The report presumed that based on the wellbeing
and welfare of the creatures, best no cylinder utilized. Wellbeing h Canada denied the clearance
of best in 1999, the suggestions of outer councils were that in spite of not finding a critical
wellbeing danger to people, the medication exhibited a risk to creature wellbeing and hence
couldn't be sold in Canada.
ORIGIN
The expression "Market milk" alludes to liquid entire milk that is offered to people more often
than not for direct utilization. As a noteworthy endeavor, the market milk industry is of
similarly late source even is created dairy nations, for example, U.S.A. despite the fact that old
composed report milk as a significant nourishment, its preparing and dispersion as a different
business didn't create in those nations until the grouping of populace in the urban areas arrived
at an arrived at an elevated level in the nineteenth century.
MARKET MILK INDUSTRY IN INDIA AND ABROAD

Albeit a start in sorted out milk dealing with was made in India with the foundation of
military dairy ranches (most seasoned Allahabad, 1889), the notable highlights of the
market business had been:
1. Handling of milk in Co-employable Milk Unions built up everywhere

throughout the nation from a more minor perspective in the beginning
times.
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2. Long separation refrigerated rail-transport or milk from Anand to Bombay since
1945.
3. Pasteurization and packaging of milk on an enormous scale for composed circulation

was begun an Aare (1950), Worley(1961), Calcutta (Haringhta, 1959), Delhi (1959),
Madras(1963)etc.,
4. Establishment of Milk plants under the five-year searches for gold Development all
over India. These were taken up with the double object of expanding the national
degree of milk utilization and guaranteeing better comes back to the essential milk
maker. Their primary point was to create increasingly, better and less expensive milk.
DEVELOPMENT OF THE INDUSTRY

Until the year 1940, there was almost no distributed data of the strategy for arrangement and
utilization of these items. The credit for the principal production regarding the matter goes to
Dr. W.B. Davies, the main chief of Dairy Research, India Dairy Research Institute (presently
National), Bangalore. Inside the range of three or four decades sine his book showed up,
extensive research has been directed at the National Dairy Research Institute and other spot on
indigenous Dairy Products.
In India, there was no advancement in the Diary Industry before autonomy. Legislature of India
understood the need of expanding Milk creation and by items there by benefiting considerable
openings for work to the urban and country Community.
A market is one of Principal method for expanding milk generation and milk profitability of
Dairy Industry. Notwithstanding the abovementioned, showcasing serves to the improvement of
benefit of the venture.
So as to manufacture a suitable and continuing National Dairy Industry and Co- usable lines
the NDDB propelled an undertaking initiated activity Flood assembled from the closeout of
items dependent on remote nourishment gifts as Skim Milk Powder and Butter Oil. Activity
flood, the ales advancement Program embraced in the worked, was started intently on the
impact points of green Revolution in the Country. Against the scenery of gigantic excess of
Milk Production in the exceptionally created Milk producting Countries in the West and
diminishing per capital. Milk accessibility at home with its vow to give milk to the whole
gang it was viewed as the World's biggest Dairy Development Program. It prodded the Indian
Dairy Industry to dispatch a "White Revolution".
As indicated by the Agreement marked by World Food Program (WFP) and Government of
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India, the WFP will mastermind to supply 1, 26,000 metric huge amounts of margarine oil which
the company will deal with in the interest of the Government. The Projector goes for the
improvement of Milk Marketing in the Organized Sector particularly in the Four Major Cities
stretched out more than ten States i.e., Punjab, Haryana, Rajasthan, Utter Pradesh, Bihar, West
Bengal, Tamilnadu, Andhra Pradesh, Maharashtra and Gujarat.
NATIONAL DAIRY DEVELOPMENT BOARD (NDDB)
At the hour of initiation of cows feed industrial facility at Kanjari in October 1964. The late
Shri Lal Bahadur Shastri, the Prime Minister of India paid an unscheduled visit to drain creation
Co-employable society and remained there medium-term. He was dazzled by the Socio-
financial changes brought by milk co-agents in Kaira District, and wanted to have a national
Dairy Development Board is the Chief Executive of the association who is bolstered by
Professional to complete Board's exercises
ANAND PATTERN DAIRY DEVELOPMENT

The formation of Anand Pattern of milk co-operatives was landed with the organization of the
Kaira District Co-operatives Milk Production. Milk Producers themselves control procurement
processing and marketing.
KAIRA DISTRICT CO-OPERATIVE MILK PRODUCERS

UNION LIMITED (AMUL)
Amul symbolizes the fruitful battle if Kaira District Farmers to win a reasonable cost for their
items. It arrived at its peak in 1945. The Milk was then gathered by a Private Trader Mr. Peston
ji Edurji individual through temporary workers for Bombay Milk Scheme. Each Milk maker
can turn into an individual from co0operative Society. As a general gathering of individuals,
agents are chosen to shape an overseeing advisory group, which Manager the day affaires to
drain accumulation and its testing idea, sold dairy cattle feed. Every general public likewise
gives Artificial Insemination (AI) administrations and veterinary emergency treatment.
DAIRY INDUSTRY IN ANDHRA PRDESH

The primary occupation in Andhra Pradesh is development. The towns mirror the financial
improvement, good and social estimations of human race Dairy remains as the foundation of
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Agriculture and simultaneously it keeps up significant job for soundness of rustic monetary
conditions and keeps up country's wellbeing by providing sweet milk. It gives wellbeing as
well as pay to drain makers.
Independence
In Andhra Pradesh the pilot milk plan acquired progressive change Dairy Development and the
monetary advancement. The program of "Activity Flood" made milk insurgency and laid new
seeks after annihilation of destitution and joblessness. Presently, the Dairy Industry is furnished
with Modern Technical expertise and is on a situation to confront any test of future milk
requests under co- employable segment a few stages are taken to give milk gathering focuses in
each alcove and corner of the condition of increment the creation limit of the milk yielding
creatures the assistance of program of current specialized techniques for accomplishing
independence in milk generation.
Dairy Development
In 1960 a pilot milk supply scheme was started in our started in our state for the Dairy
Development. It initial milk collection capacity was 100 liters a day at the time of starting.
Now, its dairy milk collecting increased 10lakh liters per day. It is acting as a liaison between
milk producers of villages and consumers of the milk providing reasonable price to the
producers to maintain stable market.
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Company Brands Major Products
Nestle India Limited Milkmaid, Ceralac, Sweetened condensed milk,

Lactogen, Milo &Everyday malted foods, milk powder and
dairy whitener
Milk Food Limited Milk food Ghee, Ice cream and other milk
products
Smith Kline Horlicks, Maltova& Viva Malted milk food, Ghee, butter,
Beecham Limited powder milk, milk fluid and
other milk based baby foods
Indoan Industries Indana Condensed milk, skimmed

Limited
milk powder, whole milk
whitener, chilled and processed
milk.
Gujarat Co- Amul Butter, cheese and other milk

Operative
products
Mil
k Marketing
Federation Limited
H.J.Heinz Limited Farex, Infant milk food& malted Milk
food
Complan, Glactose,
Boonniemix&VitaMilk
Britannia Milk Man Flavored milk, cheese, milk
power& ghee
Cadbury Bourn vita Malted food
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Packaging Technology
Milk was at first offered entryway to-entryway by the neighborhood milk man. At the point when the dairy
co-agents at first began showcasing marked milk, it was sold in glass containers fixed with foil. Throughout
the years, a few improvements in bundling media have occurred. In the mid 80's plastic pockets supplanted
the containers. Plastic pockets made transportation and capacity advantageous, other than lessening costs.
Milk stuffed in plastic pockets/bottles have a timeframe of realistic usability of only 1-2 days, that excessively
just whenever refrigerated. In 1996, Tetra packs were presented in India. Tetra packs are aseptic cover packs
made of aluminum, paper, board and plastic. Milk put away in tetra packs and treated under Ultra High
temperature (UHT) procedure can be put away for four months without refrigeration. The greater part of the
dairy co-agents in Andhra Pradesh, Tamil Nadu, Punjab and Rajasthan sell milk in tetra packs. Anyway tetra
pressed milk is costlier by Rs.5-7 contrasted with plastic pockets, in 1999-00 Nestle propelled its UHT milk
market is relied upon to develop at scope of more than 10-12% in coming years.
CHANGING PATTERN OF THE INDUSTRY
The interest for milk and milk items in the nation is on the ascent. The expansion in buying force and pace of
urbanization is prompting an adjustment in the way of life and utilization propensities for the family units.
The present patterns demonstrate that 44% of the all out populace will prompt an expansion in utilization of
dairy items.
The household advertise for spread and ghee is developing at a sound pace of over 10% per annum yet the
equivalent may not be valid if there should be an occurrence of a universal market. The creation and fare of
margarine has seen a noteworthy decrease in a portion of the created nations. The circumstance is presently
disturbing to the businesses which are having universal market for this item these organizations
unquestionably need to consider other potential items that are increasing enduring development everywhere
throughout the world.
STRATEGIES TO BOOST INDIAN DAIRY PRODUCTS GLOBALLY

 Improve the quality of the products.
 Value addition into widely accepted products.
 Improving productivity and improving the cost of production.
 Building brands.
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 Public relations and stick measures to avoid misinformation, viz.
 To maintain lead in milk production.
 Research and development.
COMPANY PROFILE :
Tirumala Milk Products Private Limited is an expertly overseen organization occupied with the assembling
of a wide scope of Dairy Products which incorporate Milk in Sachets, Sweets, Flavored Milk, Curd in Cups
and Sachets, Milk Powder, Butter, Ghee and Butter Oil both in mass just as in customer packs.. Set up in
1998, Tirumala Milk Products (P) Ltd. is one of the quickest developing Private Sector Enterprises in India
with a group of devoted experts. The organization has one of the most present day and adaptable plants in
the Indian Dairy Industry with best in class innovation. Tirumala Milk Products
Ltd. items meet stringent quality control tests and take into account the superior fragment of the market for
Dairy Products. Tirumala Milk Products (P) Ltd. is by and by executing an extension customized and
proposes to dispatch new items sooner rather than later. Directly our market nearness is in Andhra Pradesh,
Karnataka and Tamil Nadu. The organization handles 7Lakh liters of milk every day in our pressing stations
and dairy plant, which is the single biggest plant in the territory of Andhra Pradesh. Our Registered Office is
situated at Narasarao Pet, Gutur Dist and Corporate Office is situated at Ameerpet, Hyderabad. Tirumala
Milk Products (P) Ltd. sells a rich, shifted offering of nutritious, delectable and sound nourishment items
under understood brand. Taste, wellbeing, comfort, unwavering quality and imperativeness for buyers are key
attributes. The milk originates from dairy cattle group that get the best care
 Utilization of desirable constituents from the waste rather than draining.
Alongside solid and nutritious eating regimen as quality feed to guarantee that they produce healthy,
excellent milk.
The major contributors to the success of Tirumala Milk Products (P) Ltd. are:-
1. Milk Procurement Network

2. Superior sales and marketing prowess
3. Strategic technological & infrastructural advantage
4. Efficient human investments
25
The company has the advantage of:
 Procurement of Quality Buffalo and Cow milk through a strong network of chilling centers spread
across states of Andhra Pradesh, Tamil Nadu and Karnataka.
 Strong roots in local markets and first-hand knowledge of the local culture.
 Business intelligence and technical expertise that is applied to serve our consumers.
VISION &MISSION:
Vision
 “Toproduceandsupplysuperiorqualityproductswithexceptionalcustomer service to eventually grow as
market leader in diary industry.”
Mission
 Tirumala Milk Products (P) LTD. will constantly strive to market quality products at competitive
prices; provide value to our business partners, all the while delivering exceptional customer service
with the highest regard for business ethics.
BOARD OF DIRECTORS:
1. Bolla Brahma Naidu
2. Danda Bramhanandam
3. Battini Nageswara Rao
4. Nallabotu Venkata Rao
5. E.N. Rao
AREAS OF OPERATION
Tirumala distributes milk to various parts of Tamil Nadu, Andhra Pradesh, and Karnataka. Gudur is the main
source for delivering milk and milk products to Chennai and other major parts of Tamil Nadu. The
procurement and processing section located at Pasupattur village of Chittoor district in Andhra Pradesh is the
source of milk, curd and products which are supplied in Bangalore and Mysore Markets.
The packing station located at Vellacheruvu, 20 KM away from our Registered Office and plant at
26
Singavaram West Godavari District and Wadiyaram in Medak District supply milk curd and other products to
major markets of Andhra Pradesh which includes Hyderabad, Vijayawada, Guntur, Rajahmundry, Kakinada,
and Karim Nagar.
Skim Milk Powder, Butter and Butter oil produced at Gudur plant are supplied to major Industrial and
Institutional customers located across India and Overseas.
Our presence is across entire Tamil Nadu, Andhra Pradesh and Some parts of Karnataka
FINANCIAL
Tirumala Milk Products (P) Ltd. has always reiterated that our added value businesses would continue to
demonstrate attractive growth. Our business strategy continues to make encouraging progress and is a key
driver of the operating profit.
The companies’ strategy will continue to focus on growing our brands and added value businesses. The
strength of our competitive position gives confidence that we will deliver attractive earnings growth and
provides the opportunity for a greater appreciation in Tirumala Dairy's value.
Before November 2007, both Tirumala Dairy Pvt Ltd and Tirumala Milk Products Pvt Ltd were separate
entities. After that they became one single entity called Tirumala Milk Products (P) Ltd.
The following are the Turnover Information for both the companies
Sales Total Rs. In Rupees
2013-14 627.29
2014-15 830.45
2015-16 1175.17
2016-17 1424.11
Tirumala Milk Products (P) Ltd. covers the entire spectrum of dairy products sold in markets. The complete
range of Tirumala Milk Products (P) Ltd. is highly nutritious, healthy and brings you a world of goodness.
Tirumala Milk Products (P) Ltd. pasteurizes and packages all fresh dairy products in technologically superior
and hygienic conditions to ensure pure natural freshness.
Tirumala Milk Products (P) Ltd., Handles 6.5Lakhs Liters of Milk per day in all their packing Stations and
main dairy plant which is the highest in the state of Andhra Pradesh.
27
Tirumala Milk Products (P) Ltd. handles milk in the following locations:-
Pacing Locations Handling Capacity per day
Gudur 4.0Lakhlitres
Vellala Chervil 2.0Lakhlitres
Bhimadolu 1.0Lakhlitres
Palamaner 2.0Lakhlitres
Gungal 4.0Lakhlitres
Procurement of Milk
Tirumala Milk Products (P) Ltd. established 25 Chilling centers in Andhra Pradesh and 8 chilling centers in
Tamil nadu to procure both Cow & Buffalo milk. Best quality milk is procured and chill led at chilling
centers, to retain freshness of milk. The strength of the Tirumala Milk Products (P) Ltd. is to procure more
than6.0lakh liters of milk directly from agents/farmers using state-of-the-art machinery and professionally
trained staff.
Production
Tirumala Milk Products (P) Ltd. has its main dairy plant at Kadived with handling capacity of 4.0lakhs its
of milk per day from various chilling centers and local units. Main plant processes 3.0Lakhs Lts of milk
per day in automatic sachet filling machines for supply and distribution to Chennai, Tirupati, Nellore,
etc… in insulated puffs. There is continuous growth in sale of milk from 50000ltrs to 350000ltr within a
span of one-decade. Tirumala Milk Products (P) Ltd. has its own supply chain management, which is the
key to timely distribution.
A tour Palamaner unit processes and supplies 1.00lakh liters of milk and 20000 liters of curd to Bangalore
city. The company’s Vellalacheruvu &Bhimadolu packing stations processes and supplies 2.0lakh liters of
milk to Hyderabad, Warangal, and Vijayawada. Elure, Guntur and Rajahmundry. Our Wadiyaram plant
has capacity of 50000 Liters milk to cater to the markets of Medak, Nizambad, Adilabad and KarimNagar
Districts of A.P.
28
Products
The Main Plant has modern equipments to manufacture milk products like Butters, Ghee and Milk
Powder. Butter is made from pure cow & buffalo fat under hygienically processed through continues
butter making machine with a capacity of 8tones per day. Ghee is made from pure cow & buffalo butter
under supervision of 30 years experienced dairy technologists to retain granulation, color and aroma of
ghee with a capacity of 8tones per day.
Milk powder is made from fresh cow & buffalo milk and the plant is capable of producing all type of
milk powders with a capacity of 15 tons per day. By- Products like Sterilized Flavored Milk, Lassie,
Khova, Milk Cake, Mysore palace, Pannier.
Food Safety
Ensuring the safety of dairy foods is a responsibility of the dairy industry, dairy farmers and dairy processors.
Milk and other dairy products are among the safest and most highly regulated foods in the world. The
company established a rigorous and far- reaching food safety program that ensures that the milk and dairy
products you and your family enjoy remain pure and wholesome. The company well maintained laboratories
in all plants. Technically qualified staff tests the milk and milk products. Quality assurance programmers’ are
implemented at every stage to ensure quality of milk and milk products.
29
Milk
Product: Tirumala FCM Product: Toned Milk Product: Tirumala Gold

Quality: 500ml Quality: 500ml Quality: 500ml
Milk products
Product: Curd Product: Flavored milk Product: Ghee
Product: Sweets
Products: Milk
powder Product: Buttermilk
30
Ice creams
Product: Butterscotch Product: Candy Product: Chocolate cup
Product: Cone Product: Ripple tubs Product: Nutty
Product: Matka Product: Malai di kulfi
Career
31
Tirumala Milk Products (P) Ltd. is one of the leading dairy in India. It is primarily known for its quality
products and outstanding variety. We are equipped with exceptional technology and skilled manpower. Our
success factor in the region is total customer satisfaction and modernization.
Attractive workplace
At Tirumala Milk Products (P) Ltd. our employees are an important resource and we want to be
among the top-attractive workplaces. Our key tool is a close dialogue between our owners, our
management and our employees to ensure that both the company’s and our employees’
requirements are covered in the best possible way.
High ambitions
It is no secret that we have high ambitions. Our objective is to be the leader at all dairy product
stages from product development, through production and sales. For that we need top- motivated
and engaged employees.
Excellent career opportunities
At Tirumala Milk Products (P) Ltd. we have created an environment with almost unlimited
career opportunities.
Responsible and committed employees

When recruiting employees we look for both personal as well as professional qualifications. Our
future colleagues must be able to identify themselves with our normal run of the company and our
development, and they must be committed to take responsibility for making a difference. Equally
important is their ability to communicate and cooperate crisscross departments and frontiers.
Therefore, Tirumala Milk Products
(P) Ltd.’ employees are characterized by their pursue of lifelong learning anddevelopment.
Tirumala Milk Products (P) Ltd. is one of the preferred companies to work with because we
believe in:
1. The power of Open Door Communication
2. Providing fair treatment
3. Giving Equal Opportunity to everyone
32
4. Providing diversity through nature of work and people
5. Opposing any form of harassment
6. Encouraging a performance driven enterprise
You are welcome to send us your resume by email in soft form. Remember to include information
about your education, marks obtained, nature of work experience, previous/current employers,
current & expected emoluments etc.
By providing a challenging work environment, we attract and retain the best talents. Great care is
taken to recruit the best people available.
Laboratory
Laboratory: Gudur
MILK PLANTS Plant: Gudur plant: gudur
33
DATA ANALYSIS AND
INFERENCES
CHAPTER 4 DATA ANALYSIS & INTERPRETATION
34
1. CASH FLOW STATEMENT AS ON 31 STMARCH2017
(Indirect method) (Rs. In lakhs)
S.No. Description 2016-17

A Cash flow operating activities
Net profit/loss before tax & extraordinary items 857.00
Adjustment for:
Depreciation 261.90
Other income -18.70
Interest 235.80
Taxation 3.02
Operating profit before working capital changes 1333.43
Adjustment for:
Trade and other receivables 67.77
Inventories -311.64
Change in other current assets 22.65
Trade payables 268.80
Cash generated from operations 1381.01
Interest paid -235.80
Miscellaneous expenses written off ----
Net cash from operating activities 1145.20
Cash flow from investing activities
B Purchase of fixed assets -11.50
Sale of fixed assets 0.60
(purchase)/sale of investments 140.40
Other income 18.69
Net cash from investing activities 148.20
Cash flow from financing activities
C Repayment of long term borrowings -10.00
Repayment of working capital loans -1015.80

Increase / (decrease) in other borrowings -21.40
Net cash used in financing activities -1047.17
Net increase in cash and cash equivalents 246.23
D Opening balance of cash and cash equivalents 16.56
Closing balance of cash and cash equivalents 262.80
35
Interpretation:
From the above table cash flow from operating activities is Rs.1145.20 lakhs, cash flow
from investing activities is Rs.1047.17 lakhs, and net closing in cash and cash equivalents is
Rs.262.80 lakhs.

(Indirect method)(Rs. In lakhs)
Adjustment for:
Depreciation 267.94
Other income -3.36
Interest 701.30
Taxation -2.47
Adjustment for:
Trade and other receivables -81.74
Inventories -242.91
Change in other current assets -0.16
B
Purchase of fixed assets -397.32
Sale of fixed assets ----
(purchase)/sale of investments -0.01
Other income 3.36
Net cash from investing activities -393.97
Repayment of working capital loans 8.48
Increase / (decrease) in other borrowings 3.57
Issue of preference shares 200.00

Net cash used in financing activities 6.14
Net increase in cash and cash equivalents -116.31
36
Interpretation:
From the above table cash flow from operating activities is Rs.271.50 lakhs, cash flow
from investing activities is Rs.393.97 lakhs, and net closing in cash and cash equivalents is
Rs.146.48 lakhs

(Indirect method) (Rs. Inlakhs)
Net profit/loss before tax & extraordinary items -1672.25
Adjustment for:
Depreciation 280.22
Other income -13.26
Interest 359.40
Taxation -2.53
Operating profit before working capital changes -1048.45
Adjustment for:
Inventories 1102.22
Change in other current assets 0.40
Sale of fixed assets 0.10
(purchase)/sale of investments ---
Other income 13.26
Net cash from investing activities -15.52
Repayment of working capital loans ---
Net cash used in financing activities -587.63

37
Interpretation:
From the above table cash flow from operating activities is Rs.520.94lakh, cash flow
from investing activities is Rs.15.52lakh, cash flow from financing activities is Rs.587.63lakh,
and net closing in cash and cash equivalents is Rs.64.27lakh.

(Indirect method)(Rs. In lakhs)

Adjustment for:
Depreciation 277.86
Other income -393.91
Interest 304.32
Taxation -5.93
Adjustment for:
Inventories -1150.64
Change in other current assets -0.10
Trade payables -271.35
Cash generated from operations -171.42
Miscellaneous expenses written off -21.00
Net cash from operating activities -496.86
Sale of fixed assets ---
(purchase)/sale of investments ---
Other income 93.91
Net cash from investing activities 82.85
Repayment of working capital loans 2000.00
Net cash used in financing activities 413.31

38
Interpretation:
From the above table cash flow from operating activities is Rs.496.86lakh, cash flow
from investing activities is Rs.82.85lakh, cash flow from financing activities is Rs.413.31lakh,
and net closing in cash and cash equivalents is Rs.63.57lakh.
4.1 NET CASH FLOW FROMOPERATING
ACTIVITIES TABLE –4.1
Net cash flow from 2016-2017 2017-18 2018-19 2019-20

Operating activities
Values 1145.21 271.52 520.94 -496.86
GRAPH-4.1
INTERPRETATION:
From the above graph it can be seen that the net cash Flow from operating activities has
increased in the year 2016-17. And it has decreased in the year 2019-2020
39
4.2 NET CASH FLOW FROMFINANCING
Net cash flowfrom 2016-17 2017-18 2018-19 2019-20

Financingactivities
Values -1047.20 6.14 -587.63 413.31
GRAPH – 4.2
600
400
200
0
2016-17 2017-18 2018-19 2019-20
-200 Financingactivities
Values
-400
-600
-800
-1000
-1200
INTERPRETATION:
From the above graph the net cash flow from financing activities has decreased the trends in the
year 2016-17 and in the year 2019-20 the financing activities has increased.
40
4.3 NET INCREASE IN CASH AND CASH
EQUIVALENTS TABLE –4.3
Net increase in cash and 2016-17 2017-18 2018-19 2019-20

cash equivalents
Values 262.80 146.48 64.27 63.57
GRAPH – 4.3
2019-20
2018-19
Values
cash equivalents
2017-18
2016-17
0 50 100 150 200 250 300
INTERPRETATION:
From the above graph it can be seen that the net increase / decrease cash flow from activities are in
decreasing trend in the year 2019-2020.
41
4.4 NET CASH FLOW FROM INVESTING
Net Cash Flow from 2016-17 2017-18 2018-19 2019-20

Investing Activities
Values 148.20 -393.97 -15.52 82.85
GRAPH-4.4
Values
200
100
0
2016-17 2017-18 2018-19 2019-20 Values
-100
-200
-300
-400
-500
INTERPRETATION:
From the above graph it can be seen that the net cash flow from investing activities are in
increasing after 2018-2019.
42
4.5 CASH FLOW
STATEMENT TABLE
years Investment TOTAL
years OA FA IA TOTAL
2016-17 1145.20 -1047.20 148.20 246.2
2017-18 271.52 6.14 -393.97 -116.31
2018-19 520.94 -587.63 -15.52 -82.21
2019-20 -496.86 413.31 82.85 -0.7
GRAPH-4.5
TOTAL
TOTAL
IA
2019-20
2018-19
Investment
2017-18
FA 2016-17
OA
-1500 -1000 -500 0 500 1000 1500
INTERPRETATION: from the above graph it can be seen that statements of investments are
sometimes increasing and sometimes decreasing.
43
SUMMARY,
CONCLUSIONS AND
RECOMMENDATIONS
44
CHAPTER-5
5.1 FINDINGS
 In 2013-14 the net increase in cash was Rs.246.23 lakhs, the opening cash
balance was Rs.1656 lakhs and closing cash balance was Rs.262.79 lakhs. In
this year the main source of cash Rs.1145.21 lakhs was from operating
activities.
 In 2014-15 the net decrease in cash was Rs.116.31 lakhs, the opening cash
balance was Rs.262.79 lakhs, and closing cash balance was Rs.146.48 lakhs.
In this year the application of cash was for operating activities.
 In 2015-16 the net decrease in cash was approximate Rs.1 lakhs, the opening
cash balance was Rs.146.48 lakhs and the closing cash balance was Rs.64.27
lakhs. In this year the application of cash was for operating acuities.
 In 2016-17 the net decrease in cash was approximate Rs. 1 lakhs, the opening
cash balance was Rs.63.27 and the closing balance was Rxs.64.27 lakhs. In
this year the application of cash was for financing activities.
45
5.2 SUGGESTIONS
 The Tirumala Milk Products Pvt Ltd. should invest on the quick earning assets and
investment.
 Instead of allocating all profits as repayment of secured loans & payment of dividends
some portion should be retained to improve cash position for financing activities.
5.1 CONCLUSION
It can be concluded that the company overall operating activities are satisfactory when compared
to investing and financing activities. The overall financial position of company is not satisfactory
and needs to be improved further in the future.
46
BIBLOGRAPHY
S.No Name of the Name of the Publication,

Author Book Edition & Year
1 Vikas publishing
“Financial
I.M.pandey house PVT LTD
management”
New Delhi-
110014, 2003.
2 ”-Tata
Prasanna Chandra “Financial MCGrawhill-
management ltd” hill publications
company New
Delhi,2002
3 R.K.Sharma and “Management Kalyani publishers
ShashiK.Gupta accounting” NewDelhi-2003.
WEB SITES
www.mSoneycontrol.comwww
.Tirumala foods india.com
47
ANNEXURES
TIRUMALAMILK PRODUCTS PVT LTD.,
TRADING AND PROFIT&LOSS A/C FOR THE YEAR ENDED 31st-03-2016
Particulars Amount Particulars Amount
To Opening stock 1061067 By Sale of milk 3436700

To Purchase of milk 1382998 By Sale of milk products 3143280
products 857491 By Closing stock 2849860
To Transport charges 472920
To Packing material 769820
To Processing and 628297
conversion 4257247
To Shares consumed
To Gross profit By Gross profit
9429840 9429840
By Other incomes
To Salaries & wages 226950 4257247
To Depreciation 192321 1989573
258929
TO Interest on loan
236281
To Insurance charges
183699
To Travelling and
148329
conveyance
448496
To Advertisement
238294
To Milk payments
4313521
To Selling and distribution
To Net profit
6246820 6246820
48
TIRUMALA MILK PRODUCTS PVT
LTD., BALANCE SHEET AS AT 31st
MARCH 2016
Particulars 31.03.2015 31.03.2016
sources of Funds:
1.shareholder funds:
equity share capital 3138642 5892421
share advance 1794637 4113048
Add: profit & loss A/c 4313521 000000
9245800 10005469
2. Loan funds: 000000 282720
secured loans 184552 194242
unsecured loans 94930352 10482431
TOTAL:
application of funds:
3. Fixed assets 16431124 4559280
gross block
11783959 2545171
Add: additions during the year
Less: accumulated dep. 19397869 102490
Net Block 8817214 7001961
4.current assets:
Cash and bank balance 5801648 5512130
Sundry debtors 4512121 4801648
Short term loans & advances to employees 1091318 1091340
Less: current liabilities:

Loans & borrowings Employees
stat liabilities Other current 4575212 4357212
4322122 4522122
liabilities
1894615 1894615
Net current assets
613138 631169
5.miscellaneous
expenditure:
profit & loss A/c
000000 2849301
94930352 10482431
TOTAL
TIRUMALA MILK PRODUCTS PVT LTD.,
TRADING AND PROFIT&LOSS A/C FOR THE YEAR ENDED 31st-03-2017
Amount Particulars Amount
Particulars
To Opening stock 2849860 By Sale of milk of milk 8298290
To Purchase of milk products 2729210 By Sale of milk products 5478250
To Transport charges 1229211 By Closing stock 2713280
To Processing and conversion 1098256
To Shares consumed 957893
To Gross profit 6896890
16489820 16489820
To Salaries & wages 1595820 By Gross profit 6896890
To Depreciation 629621 By Other incomes 1680008
TO Interest on loan 789987
To Other expenses 598920
To Insurance charges 942875
To Travelling and conveyance 791357
To Advertisement 5298285
To Milk payments 1598285
To Selling and distribution 875992
To Net profit 2246039
8576898 8576898
BALANCE SHEET AS AT 31st MARCH 2017
Particulars 31.03.2016 31.03.2017

sources of Funds:
equity share capital share 3620300 3138642
advance 2879461 1794637
8745800 9245800
2. Loan funds:
TOTAL 8837584 9430352
3. fixed assets
gross block 6460087 16431124
Add: additions during the year Less: 2472088 11783959
accumulated dep. 2011342 19397869
Net Block 6920833 8817214
4. current assets:
Less: current liabilities:
Loans & borrowings Employees 5421984 4575212
state liabilities 3654655 4322122
Other non stat liabilities 2929042 1894615
Net current assets 1916751 613138

5.miscellaneous expenditure:
profit & loss A/c 00000 00000
TOTAL 8837584 9430352
TRADING AND PROFIT&LOSS A/C FOR THE YEAR ENDED 31-12-2018

9582300 9582300
7256790 7256790
Particulars 31.03.2017 31.03.2018
sources of Funds:
1. Share holder funds:
3529120 3620300
equity share capital
4772900 2879461
share advance
8745800 8745800
2. Loan funds: 00000 00000
TOTAL:
application of funds: 18565780 6460087
3. fixed assets 7394564 2472088
gross block
Add: additions during the year 21123028 2011342
Net Block
4.current assets: 9001221 8542212
Short term loans & advances to employees
Less: current liabilities: 5243554 5421984

Loans & borrowings Employees 4724215 3654655
stat liabilities Other current 4197963 2929042
liabilities 4008203 1916751
Net current assets
5.miscellaneous
expenditure: 00000 00000
profit & loss A/c 8845519 8837584
TOTAL
TRADING AND PROFIT&LOSS A/C FOR THE YEAR ENDED 31-12-2019

8239440 8239440
6874500 6874500

Particulars 31.03.2018 31.03.2019
sources of Funds:
equity share capital 3620300 3529120
share advance 5125500 4772900
2.Loan funds: 9020302 8745800
TOTAL: 19921649 8845519
3.fixed assets
gross block 18565780
Add: additions during the year 25516561 7394564
22140183 4837316
Net Block
4.current assets: 6430275
Cash and bank balance 9001221
Less: current liabilities: 3896353
Loans & borrowings

Employees stat liabilities 3100242 5243554
Other non-stat liability 2383017 4724215

1665792 4197963
Net current assets
5.miscellaneous 13491374 4008203
expenditure:
profit & loss A/c
0000 0000
19921649
TOTAL
8845519

TRADING AND PROFIT&LOSS A/C FOR THE YEAR ENDING 31-03-2020

Particulars
To Opening stock 31.03.2019 31.03.2020
507968 By Sale of milk of milk 4596330
To Purchase
sources of milk products
of Funds: 999470 By Sale of milk products 2899880
To Transport charges
1. shareholder funds: 398740 By Closing stock 1202514
Toshare
equity Packing material
capital 352020 5684221 3620300
share advance
To Processing and conversion 498060 4001352 5125500
Add: consumed
To Shares profit & loss A/c 2246039 274502
722110
2. Loan funds:
To Gross profit 11931612 9020302
292076
4928280
TOTAL: 21275690 19921649
application of funds: 8698724 8698724
3. fixed assets
gross block 46245621 25516561
Add:Toadditions
Travelling and conveyance
during the year 442580 32456120 3053897
Toaccumulated
Less: Selling and Distribution
dep. 442820 58602868 22140183
To Milk payments Net Block 1685892 20098873 6430275
To Advertisement
4. current assets: 272390
To otherand
Cash Expenses
bank balance 490704 589295 9189751
ToSundry debtors
Net profit 2246039 523686 7554321
Less: current liabilities: 7458450 7458450
Loans & borrowings 124980 3100242
Employees stat liabilities 98745 2383017
Other non-stat liability 58429 1665792
Net current assets 1176817 13491374
5.miscellaneous
expenditure:
profit & loss A/c 000000 000000
TIRUMALA MILK PRODUCTS PVT LTD., BALANCE SHEET AS AT 31st

TOTAL 21275690 19921649
MARCH 2020

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A study on

CASH FLOW STATEMENT OF TIRUMALA MILK

SRI SRADA WOMENS DEGREE COLLAGE

SANA SULTANA 120219405131

UNDER THE GUIDENCE OF

SRI SRADA WOMENS DEGREE COLLAGE

This is to certify that SANA SULTANA 120219405131 ,

Project guided Principal

SANA SULTANA 120219405131

This is to certify that the project work on

SL. NUMBER CONTENTS PAGE NUMBERS

2 LITERATURE REVIEW AND 7-10

3 COMPANY PROFILE 11-27

4 DATA ANALYSIS AND 28-37

However, it suffers from certain limitation such as:

Preparation of cash flow statement:

Actual flow of cash:

Entry: debtors a/c Dr

Net profit method:

Redemption of preference share of debentures:

Preference shares or debentures may be redeemed at par, at premium or at discount.

Sources and uses of cash:

The following are the sources of cash

1. The profitable operations of the firm.

3. Increase in liabilities and

4. Sale proceeds from an ordinary or preference share issue.

The uses of cash are:

1. The loss from operations.

4. Redemption of redeemable preference shares and

CHAPTER2 LITERQTURE REVIEW AND RESEARCH METHODOLOGY

NEED FOR THESTUDY

To study the cash position of business

SCOPE OF THE STUDY

 Users of an enterprise’s financial statements are interested in how the

METHOD OF THE STUDY:

Under this method, cash from operations is ascertained as under:

 Cash from operations=cash sales-cash purchases and cash operating expenses.

CHAPTER 3 COMPANY PROFILE

MARKET MILK INDUSTRY IN INDIA AND ABROAD

1. Handling of milk in Co-employable Milk Unions built up everywhere

3. Pasteurization and packaging of milk on an enormous scale for composed circulation

DEVELOPMENT OF THE INDUSTRY

NATIONAL DAIRY DEVELOPMENT BOARD (NDDB)

ANAND PATTERN DAIRY DEVELOPMENT

KAIRA DISTRICT CO-OPERATIVE MILK PRODUCERS

DAIRY INDUSTRY IN ANDHRA PRDESH

Nestle India Limited Milkmaid, Ceralac, Sweetened condensed milk,

Indoan Industries Indana Condensed milk, skimmed

Gujarat Co- Amul Butter, cheese and other milk

Cadbury Bourn vita Malted food

CHANGING PATTERN OF THE INDUSTRY

STRATEGIES TO BOOST INDIAN DAIRY PRODUCTS GLOBALLY

 Utilization of desirable constituents from the waste rather than draining.

1. Milk Procurement Network

Pacing Locations Handling Capacity per day

Product: Tirumala FCM Product: Toned Milk Product: Tirumala Gold

Product: Curd Product: Flavored milk Product: Ghee

Product: Butterscotch Product: Candy Product: Chocolate cup

Product: Cone Product: Ripple tubs Product: Nutty

Product: Matka Product: Malai di kulfi

Excellent career opportunities

Responsible and committed employees