29

Date

FINANCIAL
ANALYSIS
oF
6
HWDUSTAN
99
UNILEVER Ltd

Shipra
 30

Date

Inder
1 Inhoducto 31

2 Repot Boasdaf Duectoss 3 2

3. uditas Report 36

44 namuial &tatements: 3T

Con&alidated
Comparatine
Common -size

5 5 Accoumting Rotio%. 51

6+
6 rphical dnalyais
+5
ConclusOn
P

+8
8Bibliograph

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 31
Date

LNTRODUCTION
Hindustan ileve Ltd. is 9ndias laxgest tast
m0img Comsume goods(FMCG) Combamp uuta a
o
histosical besence m Jndia ave B0 yeau
Nune out at em Indiam houshalds se one o
mase a Ou bramds jee gav, look guod e
-miy to coibute toweuds a bsighteu tubire
to ou Custames e! consumes

Himdustan uienei Lol. a s a cleaj puwnpase.

To make Bustamable lunmg commomploce We
believe thi is the best way to delivei long-2m
sustaimable qrmuuth

BHthers
 32

Date

KEPoRTOF BOARD OF DIRECTORS

Chus cokumess ase at the heast af ouw volue oneahon

e&hategy Ne meet he needs aL ouw conkunes
thrmugh d thsee diuisions spaming 4o brands,
m@st a mhich ase househald names

Ou apboacn to Risk Mamagement

ou Combamy herates mam dmcaeasmg
voLatue, umcetaim, c@mblex ambiguows (VUCA)
NOld mith Jabid chomgis m all domams -botential
wmbadimg youw compom he se chamges biung im
newr appotriDes Joy yow Compan but alo
bamg abaubE multi dinenauonal Aks uhich
need t be judicrously managed
Risk mamaqement s, Bus om nteqral pant a gaw
CompoS sbakegy ne pLoadnaluiderntik potential
tem e
iRs Eaccondimg y denue a w shat -
long t m autioma o mubigate any. isk uuhich
could mateually impact yaw Compama's Lomg
emgoals

Bh
 33
Date

CoRPORATE
SocZAL
ResPONSzBILITY
Yu Combomy has aclea bunoose-o
make ustambble wmg commonploce
Yauv Compamy belienes thii å the best
ANa tb delmme lomq um suutainable
rouuth mnle kedieimg its eminommental
tput é meeasin h posibne socal
mpact.

You combon also combubutes Jb ahiening

Unubecl Nations Sustaimabll Develobment
Goals tuaugh u inutialies
Waten Cosewatiom Proect

Svach Aadot Swuchn Bnanot

D
u
Preject Ghakbi
W Homdwashum Behanlo Chamge Proqromme=
V Plasbe waste Mamagememt, etc.
Btthe
 34

Date

DIVIDEND
Yow Dvectas a bleased to Aommend a
nal Dimdend a 13/-bev eauu snoue
Q ace value 1 - each tos the yeas
emdle.c 31st March, 2019 dhe Jntenmbuidend
ok 9=pe equutiy khae Nas paudan
1st Novembes 2018-

Ihe tmal Dinidemd subjcct to e apploval

Memmbess at tthe amnual 2enesal meewn
an satwmaday 29tm Jume 2o19 nilL b e
baidl om a atter th July 2019 o the
Membes uhese nammes appear u the
Register embeS, as m tne Book l o s u n e
dotes L-e om satuday, 22nd Tune 2019
to satuday 2019 Tume 29th bath dlas
mcusive). he total diundlema ov the
momeol eo imcuclumq the Apas ed
nal Dividumd amn@wmds o 2 2 - e
eauy h a e uul absonb E 5,+19 caores
Jmcudmmg Diwidlemd Dwibutio Tax F95t
CAoe

Bbh
 35

Date

nilever sustainable iing Plam

s to acceleate moth
Yor
a w Combany4u o
m he busidess ,
while lecducing e n u i o n m e n t a l

ootpunt 2 ineeasing pasitune Bouol mbacb

h s wuion has been Codiied m the USLP
launched umn 20/0,whsh d Yau compom'S
blueprunt Jor acheimimg sustainable wt
Byspwmung nnovation sbrengthenum the subply
cha louweung Cnst lecbucing kisks ebuillig
tust, &ustaimability s cieating, value o your
Comparm as wel as thi koccet

Cost Hudldt
ms a t n ketion t48 k bi Combomus

Act, 2o13 Aead w t Aule 8 a the combanils

Tules 2014 the cost audiE s abblicable
oloumg business &uch as liaicd detengenis

powdis febaleurm Jely Produts Tea, MÜK

Mechamical
rowder Inseuudis, Machinety
auounts
pplionces Drugs e PnanmaceubicalsThe
b u s m e s s es
eecods o he abane aablicable
ane mnade e moumtained by thu Comb ant
as shecahed doy he Cential Gamt.

Saipra
 36
Date

UDIToRS
REPORT
AuditoAs
Mls. BSR & Co. LLP, Chateed Acwountomts ee
appaimted as Stattauy Audutauu af ya
Compamy att ne Annual lyenval Neetng
held on 30th June 2013,t a
m a Pve
Covsecutme yeons s pe the bramisions

binons- We hane audted tie etomda lone

onamcal &taternents as Hindustam Unulener LFd
inhich ComphiÉ the ktamdolone balamce lheet as
as 31sT Mash2019 amd the ztandalone itotemeut
rate e loss statement o change wm equb
g cash flow fo te jea
Ln a u apinMon E to the hest a a u r
kewledae
rormatuor qwen to us the atonesaid stamdolone
onamcial ktatement ques the imormauttom
ReAuied by Compoues Act 2013 in the manne
so Aund aiue a buu Ea wuew w
Conosmuby weth accomt fprimciblis in mdia

Shipra
 3t

FINANCIAL
TS
STATE
MEN
.
 38
Date

CONSoLIDATED DALANCt-OHEET
(As at 31st March 2019)

LAmoumb intuoes]
Paxticulas NOTE 31-03- 2.o19 31-03- 18
I. ASSETS
Non- Cuwment Assebs -
Propesby plant Eeauupmemt 3A 4,192 4080
Cabital osk-in-piagress 38 406 461
Gooduill AA 36 O

Dthes Tmtangibe assets 4A 406 36+

Goodulon Consalidatio 48 81 81
Smomcial asmets
Iwesbments 5 2 2
Looms 6 215 184
the tnancial assetb 6
Non-cwwemt taxassets (net)|8e 835 635
Deyeed tax assets (net) 8c 313 302
otne non-Cuene as6ets 9 158 84
CURRENT AssE TS 8-
Iwentoues 2574 2513
inamial asses2
Inwestments 5 2714 28+1
Loams 4 4
Trade Receiwables 1816 ,3/0
Cash e Cash eauvalent& I2 621 649
Bamk Balamce 13 3,136 2,836
Othen m a n i a l assets 54 805
BtRthers
 39

Date

coNTo:) 468
ehea Cusnent assets 14 656
16
ssets held fov sale

ToTAL ASSETS 18,629 2,862

I E oUITy e LIABILITIESs
Eauuty i- 216
Equiby Shae Capital 16 216
17A ,651 7,065
18 18 20
Non conthalliing mtennsts

Liabiitis-
Non-wment Wabilites
manial iakiities 19 119

Poroisiens 20 I o 8 2 800
Non-cuunt kax liapiitys 8E Go1 558
0thn Non-cmunt iabilty's 21 217 194

Cumemt Lakiliies
Benoima 22
Trade Payable 23 206 4170
thls pmamiial loklites19 28 6 214
Dthes Cuwent liablctris 24 553 815
Prosusio 205 2 3

Total £aun ome

Liabiltii 18,629 1862
Ba
B
 4
Date

OMPARATIVE BALANcE SHEET

Ac AT 31 Masch 2019)
LAmaunt m iouore]
Note Absoute Pencemtage
Panticulo No. 31-03- 18 31-03-19 Cnomaee Cnange

CA) (B) (cB-A)px loo]

I A SSETS
Non- Cuunemt assets-|
112 2 74
rabenty. plantlaulypmtat,3A 40804,192
Capital WIP 38 461 4406(55) CI1-3)
Gooduiu 4A 36 36
O 62
Whe Intangible aset 4A 36+ 4O6 39
Goodull on Consalida" 4B 81 81
m o n a l aset:
Tnvestment 5 2 2
Loam 184 215 3I 6.84
Qthe manbial assts7 6 5 83.33
Non-cuwmwnt taxasset Be635 835 200 31 y9
Deyeued bax asset 8c 302 343 +1 2 3 50

Cher non cwemt aset 9 84 158 4 28.09

CunncnE asset:-

Iwentaes lo2,513 2,574 61 2.2

momcial osset
Iwest ment 5 2,8 +1 2,+14(15+) (5.4C)
Lo oms 6 4 4
Trade Receiwables 11 310
1,816 5 06 38.62
Cash Cash Eguualent| 12| 649 62 (28) (4-31)
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 41

Date

(CoNTD)
Bom Balamce 182,83C 3,136 3 00 1o-S+
Dther nomcialasset 805 5+ (228) (28-32)
Cther C ment asset 14 G56 468 C188) (28-65)
s ets Aolds for sale 15 16 (12)C15)
17,86218,629 6 429
Total Assets

Eauubygiability
Equity:
Eauity Bhau Copb16 216 216
Ones Eauuty 7A 7,065 7651 586 829
Non comthallungmtest 1820 8 (2) (o)
abilituis
14 58 48 +3
namcial iabuluty 19 119
lo8 2 282 35 25
Prroison 20 8oo
Non-cwMent tax 8E 558 601 45
COtr Non Cunnent labululy 21 19 21 20 1o15

Cument liaksilt
Bommou 22

Trade Payable 23 1 t0 3206 36 O 50

2 86 72 33 C4
Oth manual liabld 19 214
Otr cwvuent liabild 298IS 553 (262)(32-14)
Prouisuo 20 688 523 65) e398)
Total Labilities 14,86218,629+6+ 429

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 42
A
Date

CONSOLLDATEDTATEMENT 0F
PROFIT AND Loss
2019)_
to te yeal ended 3lst Masch LAmount in t e e s ]

Pauticulans NOTE 31-03- 201931-03-2o18

INCOME
I.Revemue omm apeiations 26 39,310 36,238
the Lncome 24 550 384

I TOTAL INcoMEI+I 39,86036,622

EXPENSES
a Cost a mot enal Comswmed 28 13,+0 129 24

b) Puuhase a stock um Jode 294,455 3,875

c Changin imventaus ot mse
doods wDuk-4mpugrss 30 2 (2)
eexciL duby 31 63
empleyee beneuts expense 32 1,8455 1,860
mamce Cost 33 33 26

h Depuciation E amotisatinnebense | 34 565 520

LOthe Expenses 35 lo,081 9,456

TOTAL ExPENSES 31,028 29,285

Prohit bekove exceptionmal atems
Etax(T-) 36 8,832 +334
Exceptomal itemns (net) 228) (33)
rokut beuot Tax om
Continuina opelations 8,604 ,304
Btidther
 43
Date

CONTD.)
Tox expenses
Cuwent Tox 8A (2,610) (2,216)
Dexkeied Tox 8A 13
66

U Pratt akter tax kom Coniinuing

Operatuons (A 6. 060 5,225

Proe loss.) korm diuconbutd

Opeotions bekale Toy
34A 2

laxexpenses ak duscobinuwd
excpemses Operatlons 34A

Prattl(Loss) om disconbnuad
@peiatibms a@ ox (B) O 2

PROFIT FoR THE YEAR (A+B) 6,060 5,2 27

Bat
 44

A a Date

CoMPARATIve STATEMENT OF
PROFLT & Loss
tos the yeas ended 311T Mach 2019)
U LAmount an CAose]
Abseute Pecamtage
Panticuars 1-18-18 31-12-19 Chamac Camae
(A) (B C=8-A) ox100)
INCOME
31,310 3, 0 7 2 8.44
IRevenuepom Opeatan 26 36238
550 166 43'22
IIOter Income 24 384

IIL Totol Income 36,62239,860 3, 238 8.84

(I+ I )

ExPENSES 6.03
+8o
a Cook ofmateual uwed 28 12,92 13,90
22 4 o
b) &bock 2 8 7524,15588o
Chomge m dwembar
tnhud qeods 3o (2) 12 84 (116 66)
a Exeise duty 31 693 (693) (100)
32 186o 1845
I5 o 80
fEmploy benat ecpene 26.92
a tnomce Coat 38 2 6 33
4S 8.65
520 565
h Deputiation epenses|84 625 6-60
Othes &peses 3594s6 |lo,o8

5.7s
Total Expemses 24,28s 31,o28|1443

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 45

Date

(CONTD)
Prrat betore. cabtin
al item tox 36 +337 8,8321, 495 203t
L
LessExceplional 3) 228) (195) 590 90
ltems (net)
Pr@ptbeko Tax kon
Conünuima-operalin 7,304 8 604 1,300 179
Tax exbenses
CusientTax 8A2,216) (2,610)(394) .4
bejend Tax BA 13
66 (1) (s1-82)
YT Pokt altes Tox tom
Continiggpeatos(A) 5225 6060 835 1S.98

Proel(loss) kom
discoriuad aprahon
boe Tax 3tA 2 O

atte Tax CB)

(2) (100)
34A 2
(2) (100)
Tox expemses o5
3A
duuconinusd
opeatioms

PROF LT FOR THE

YEAR (At B) 5,22t6,0 60 833 1s.93
 Date

CoMMON S1ze STATEMENT

OF PROPLT4 Loss
o% t h gem ended 31se Masch 2019)
Anoumt un E crore

Panticula No: Abslute Amound

O . z Revenue hom @panatin
31- 03-18 31-03-19 31-03 -18 31-03-19
INCOME
I Revinue pom Opesaton 26 36,238 39,310 00 o0
ICthe Imcome 24 384 550 I05 I 39

IL Total Income 36,622 39,86o 1o1:05 101 39

(I+I)

T.ExPENSES
CoGS 2812,924 13,107 35 6+ 34 86
b) Punchaseok Atock 2 3,815 4,455 lo 69 12-09
CC,Chamge m Smerkor |30t2) 2 (019) 0 03
dExcue duty 31 693 91
eEplekerpi Cese 32 E6o
1,845 5 13 4+6
mce cont 33 26 33 D 0
O.083
Depiaton Eypese 34 520 565 1.43 I43
One Experses 35 9456 l0,081 26 09 25 64

otal Exbenses 29,2853 1,028 8o 81 +8.93

Prekt behore
excponal tem
tax (L -TV) 367,33+8,832- 20
2422 46s
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 Date

(CoNTD)
Excepuonal stem
Cmet )
(33) (228) (0-09)(0-58)
Prat beoe 1ax
om Comtinung.oona- 3 0 4 8 604 20-15 21 88

Tox exb Cms es

Cunent Tax BA (2,216) (2,610)(6-11) (6.63)
ekeec Tox &A134 G6 0.3t
016
VPropt akte Tax hom
Continuino operalionA) 5 22s 6,060 14.41 15.41

Prautl(Loss) omdi.
Conunued abeabuon
atter Tox (B) 31A 2 O O 0 05

raut de qa 5,2 2 6,060 14:42 15 41

CA+ B)

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Date

)
LONSOLTDATED STATE MENT OF
CASH FLo ws
for the yeas ended 31st March 2019)
LAmaunt un CLonesj
31-03-2019 31-03-2018
A CASH FLow FRoM OPERATING
ALTLVITIES
PROFIT BeFoRE TAx 8, 604 7,304
565 520
Depiciation Ejamotiation epemses
LPraiel/ Loss on Aale a plobeuky plamt
e euipment 39 30
Govesnment qrant accucd [net) (66) (1+2)
Contungent conaicluation bre 48
up to business Combnatton

namce Income (30+) (260)

Diuidemd Inconme (1)
lai vauluue (qain)) loss on inwestmenbs
(168) (12.2)
Protit on disposal of suuublus 33 26
Probeulies
Interet expems es
(13)
Prakit on disposal ak jount ventuwnt
(12)
Pranisiam kor exbemses on
stock opuon
embloyees
o I
Impeiunent at non- cuUunt umvestmendt
Iwentauy w t e at net o frouisLom
wtike Joack o wwutnta 134 1+3
Bad dasts | astots wuten
ak et a
Proisio | (wite back)
(2) 13
Gaon) Loss on doiwattiuue umancial umsbument
(0)
Shpra
 49

(CONTD.) Date

CASH GENE RATED FRoM OPERATIONS BEFORE

WoRKING CAPLTAL CHANGES 8,909 7485
Enclease) Jn Non- Cwent assets (66) (39)
Inchease) um Cwvemt assets C13) (65+)
Tncease) m ummentotes (i95) (146)
Decease m Non -Cwuent liabiths 2+8 250
CDeciease) un Cuwnent iabilites (346) 1,428

CASH GENERATED FROM OPERATIONS 8,56 8,321

Taxes paud (net o; ietunds (2,767)(2264)
r a t om oiscouwnted @berations 2

Neb Cosh(used in)/qenenated tam

aperatng actiuits -(A) 5,8oo 6,059

B CASH FLowN FROM INvVE SMENT

ACTLVITIES
Huhase o prabety plant amd
eaubment (695) (888)
Sale proceeds a puobet, blant 1+
auupment 13
Punchase oLntamg1le asets (+2)
Contngent Consideration paid
on buusmess Combumatiom
(13)
Sale ploceedds a non- Cumemt
ww.estments

Puucnase a Cwent inuestmevts (4,365)(51,855)

Sale ok Cwent anvestmenbs 4,69 1 5 2,893
Tweatment tank deposts
)
un
(4,343) (2,812)
Redempuo et bamk deposits 4,056 1,200b
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 50

Date

(CONTD.)
Investment m non-cuUnent depoaits
289 294
wuth bamka
Lnterest aeceuued (o)
Comsidorationn Jecoiued om disposal
15
&bluus piopeties
Considoration ecomed om dispolal
O
oaimt venüve +3
Dividend JecoiedlomathAs

Net cash (ued in)laenenalbed.

po uimesima actiniies (B)
-

(438) (1,063)

C CASH FLOW FROM FLNANCINGACTLVITLES:|

Dividends paid 4554) 3,a11)
Diuidemd distibtion tax paid (928) +81)
Amount taken jor honttn punbose 9 (2+)
IntenesE þaid (4 (6)
Proceeds phom Shae allotmemt
wnder enployee stock option
n e u m a n c S h a L Achemes

Net Coshesed in unancng actinitia

-(c) L(5,390) 1(49t5
Net incLease|ldecAease) wm cash E
cash eauialenb-(a+6+c) (28) 21
Add: Cash at thl beginnung gea 649 628
Cash e cash eulvalenk at the
end.a theyeas 621 649
Bahe
 51
Date

CCoUNTING
RATIOS +
* ccoumimg Latos, as a tool ay analyui, may ke
classied into follauung tou categanis

1 higpudity Ratios:
Cuunent Ratio Liauid Ratio
2 Soluency Ratos:
ibest to Enui Ratio
o
Tokal Assets bo Dekt
Phapueta Raio Ly Znterest Coeage Raio

3.ctinity Ratios: (Tunones Ratio)

i Imemtoy Tunony Ratio i, Tade Recuiwable Ratio
u Trade Payable Ratio v) vakng Capital katio

4PraitabilityRatios
4

qoss lrahit Ratios i @Aeratg Ratio

iy pesat Pratit Ratio Net Prapit Ratio
Retusn on Ionestment

Bab
 52

Date

CURRENT ATIO :
CumemttRatio s a liauidity Ratio hat measmas
ability o the enterbrise pay t s shart t m
noicial obigotions ie, Cuvent tiakilities. Ie
establishes the selationshb betueen cwent assets
E Cwment liaeiltils.

Combutation =
Cunent Rato = C nemt Assets
Cunemt liobiutes
9dual Ratio =
2:L
0bjectne: To assess the albilit o the enterbuse
to meet its knort tem @bligabuon ,Le wnient
iobilites

Cument Yean: 31 -o3 - 2o19 PremasYeon: 31-o3 - 2018

Cuwkemt Ratio = Cument Ratio:

E_LL,14 = 11, 660

8,664 8,88

1.3+ =1 31
REMARK
The cumemt aali signufies Jhat the combamy Boacks
Jiaide, E shetage at workng. Capital

Shipr
 53

Date

1QUIDRATTO Acid Test Rotio

heauid Ratio o Ouck Ratio an
t e abiliy a t h
Liguidiy salio whuch measues
abligation
enterbuse to meet its &hart- term knameiol
estabishes me selationdhib
Le, Cwsent liabilities. Tt
liobilitius.
betweem liaid assets E cuwermt

Combutation
Liaud an Ouck a s s e
higuid/Ouck Ratio
Cuwwnent Liabuits

Ideal Rato =
1:1
n h e t h the entesorise woulodd be
Obpectine-= To ossess

able to meeb ut shast- tam fnameia abiigatie n,pe

Cment iabiiitis,, tey anise on tne date qud
souo Corrfouted

Cwnent Year: 31-o3 2019 PrevLos Year: 31 - o 3-20/8

higuudd Ratto iauid Ratio:

8 , 688 8,941
8,664 8,884
1.002 = 1.006

REMARK The comfoamy has saumd Shant t u

tnamual posituon to pay Shant tinm bayouble

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 54

Date

DEBTDEBT To EavITy KATzO

e b t to t g u i t Ralió shous lalionsnip between

long tesm exbemal eapuilislie,extesmal clebt)

emtesnal eauutis(ue, Shaveholders undy af the
un
entespuse. computed lo a s s e s long-
Tt a
o

moncal soumdness the enirprise.

Computation
pebt to Eauity Rotio Debt
Easuly(Chcueholdevs Fumd)
Tleal Latio = 2 : 1
Objectie = To a s s e s lona u m {nancial
soumddnes af the entenomse

Cwmemt Yeai: 31- o 2 - 2 019

Preuious Yeas: 3/-o3 -2o18

Debt to Eauut Ratio;

b
1,4+6 =1,1L6
7,8 85 ,301

O.18+ EO.152
REMARK:
TE signites he sawnd tmamcial position at th

compan
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 55

Date

lOTAL AssETS
To DEBT RATIo
Total Assets o Debt Raluo shous Alatiomship
betveem total assets £ long- um debts a th
the
emtepmse.
Computation =
lotal Assets tb bebt Rabo = Total Assets
Debt(Lang iwm Debts)
Iaeal latio = 1:1
e c t e : To etahish latiomahip bstseen
Total assets E long m deots at the enrbruse
Cunent Yeas : 21 - o2 -19 Preuouu Yeas: 31 o3 -18

Total Assets t Debt Ratio

14,794 1,22
146 L,11 6

= i1.6 L5.4
REMARK
These s danger Bateb mangim tor dhe dendevsama
Jauwer dobts dmpmanang

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 56

Date

RoPRIETARYKATLO :»
robuetasy Ratio establiahes the Lelationshib babuwee
paraprutas fumds E he total auets
Combutation =
Probrietany Rotio =Popietov ov &hanehoiolevs fund
Total Assebs
Ieleal Rati = O 55 : 1
jeotne To measne the prapetion af tital
assets manced by prabrietos md
CwmentYean: 31 -o 3 - 19 Preminus Year : 31- o3 - 18

Prmpsietany Ratio
= 8 85 3o1
14,49 14224+

O.yy =O.4 2
REMARK
Prapuetany Ratio ndicates a lawe mangim a
sayey toLong tism dmders

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 5+

Date

yINTERESTnyERAqe
CovERAGE RATI
RATIOO
Itesest Cameagelatio estabishes he Aelatiomhip
betweem Net Prait betow Interest e Tox e Znteest
n lon -wm debts.

Combubation =
Irntesest Coverage Ratio = Prott bejoe Lnterrst e Tax
Imterest om Loma tem Debb
biectiu= To ascertain the amaumt ak pakit
awailable to comen intenesE an lamg -tum dekE

Cunnemt Ratio : 31 o 3 - 19 Preuous Yea: 31 -o3 -18

Lnteist Coueaqe Rato

8, 836 34 22
4 5

2,209a = 1468:4
REMARk:
Ttsiqnikies mone secwii úm Jespest ot baument
oTnteneak Ae4ulay

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Date

yTNVENToR RNovER RATIo

Lwentay Tunaner Ratio establishes wlationshib
Jbebweem Cost a Revenue o m abeatioms, Le Cosb at
canned dwrng hat
Haols Sald e amenage inuamtart
peund
Computatiion =

Imvemtay Turnduel Rato =

Ccost a; Revenue pom perations (CoGS)

A verage Iwenkony

Cgective =To ascertain Anhuth muesbm entu

stock has been judiciou o mot, ie, onbj h e
Aegpned am ount is nested m tock

wnent yeas: 31- 03-19 Preuous Yeas: 21-0 -18

Imentoy Tunoun Ratio:

= 18, 49 16,33o
2 14o 5 24 4

44 Times 6 89 Times
REMARK
tsignittes the mone quice sales sesults un
moe gnal proke

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TRADE KecEIVABLES
RATIO'>
Trade Receinables Tunonen Ratio estoablushes the
the
Relatiomship between Ceclit Rewenue om peations,
Le Net CLedit Sals e wesage Trade Receiwables ie,
Qesogeo debtars bills Aeceiwaubles af the pean
-
Comnputation
Trade Receivable Tunomer Roto =
Credit Renenuuhom beaton =. . . . Times
Avenage Frade Recevobll

ectiine: Tt shaws haw qpuickly rade ucewables

ae comerted m Cash E Cauh eq uivalents

Cwment Year: 8) - o3 - 20/9 r e u i o u s f e a : Si - o3-2o/8

Trade Recamable Turnones

Ratio

3,31o 36, 2 28
1,5 63 1,31O

25 IS Times =24 6e Times

REMARK
signtes bhat thene ae Jass chamáes a bad
debts e cAedik sall palioy at the
mamagemem
segicunt
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RADE AyABLE
RATLO
Trade Payable Twnamey Ratio shus tne Aelationhip
bebween net cwdit punchadese katal payables

anesage payables, thereas amesage pajment peuod

a CaLdtoss velocity shous tne cedit peioed

Computahon rade Payable Tuwnone Rato=

Net Cedit fuuchases umes

Aveage Trade yable

bjectine: T establishes the umber o times

the cedlitas ae tuned aner tn lelation to caedit
punchases

Curnent Yeas: 31-03-19 Preious Year : 31703-18

Trade Payable Tumen

Ratio:

4,455 E
3, 845
7,188 7,7o

O. 6 6 m
T es o.59 Times
REMARK
n a u s that the company has less cLedit -
wosthunss e luss athatme to trt supplw
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HAAL
w
WoRKING LAPLTAL JURNovER
RATIO
Wokmg Capital Tumnane Ratio shaus the Relationship

bebween woikmg Capital & Remenue am coperotion

Camputation
Wouking apital Tunones Ratio
I Renenul iorm peations o Tmes
Naikm Caputal
le bjectine To auintaim wheth a not wokmg
Capital has seen enecnely used im qenerotung
Aeneme

Cwnemt Year: 31 -
o3 -19 Preuous Yea: 31-p3 -18

Wosking Coyputal Tusnon

Rato

39, 3/ O = 3 6 238
3,27 2,993

12-10 Times =13 06 Times

REMARK
Thus atio sates that thee ase homces o
ouutad wth Shatagu af workng Capkal

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GRoss RoF1T KATI0 :>

Gqrospratt Roatio estoblishes the Relotonship a
Crass tpratit g Remenne om peratien, ie, Net Bals
a am enteprie .

Cambutatión : Grose Praut Ratto sE

CrDs Protit /00
Renenme o n Uberobiin

jectine: To deteumine t e efficiency with which

production gpurchose e setlng aperaing are
cassied an

Cumet Yeas: 31 - 03 - |9 Preiows Yeas: 31-02-18

Crass Pratt Ratio:

20,836 x loo E 19,5o8 x loo
39, 310b 36238

= 53.Oo4 = 53. 8 3

REMARK:
Thssugnites dhat the eompang is eptioumb
to meil apesa Cast

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rERATIN4 RATLO
Operaimmg. Ratio ertablushes tht Relationehip
between pesang Costs q Romemu om Qberaionms

Combubation' peiatg Ratio =

Obesamg Cos|
Kevenne pom epeLation

epecte To assess tre aperational eewncy

a thebusimess

wment Yea 31- o3 -199 Prrenous Yea: 31-o 21&

Operatim Ratio:

3 0,995 x loo 29,259 x Loo

39,31o 36,2 38

+8. 84 = 8o.4
REMARK:
TE h o u s that the Combams has Less ma
p r a e tower prajitablin

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PeRATENG frofzT RATzo

@peating Prait Ratio meosues t selotionnhip
between operatng Praput e Remenue hom aeraion
e Net kales

C@mputation: peratng Prait Ratio=

Qpesatig Pradt x loo =
Renenue om operatOns

Obectne: To gétesmune aberatuonol epicinoy

the business

Cwnent year: 31-o 3 -19 Premous fear: 31-03 -/8

penati Prat Rotio

=8, 3/5 x Loo EG979 x l0bo

39,310b 36,238

2115 =19-25 %
REMARK
Tsianes that the Compamt us t
umable
meet non busmess expenses & us less pratable

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w
NET PRoFL RATzO 1
Net Pratt Ratio establishes the selatiomship
bebween Net Praut e Remenue om aheolions,
e Ne Sales.

Computaton:Net P-rat Rahs =

Net PzLt_A Toxy loo = To
Renennw pom oheration

OeLectne Tt s am inaucalon ot oeroll

Cwwnent Yeas: 21-03- 19 Premoun Yeas: 31-o3 -18

Net Prat Ratio

6, o 6O xlo0 5,22 x 100

39,310 36, 2383

1591 14.4 2
REMARK:
The Combomy smg cabital etiuentl4Epit
JAprauable tov the wmvestors

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RETURN ON TNVESTMENT
Khous the Aalotonihtp
Return @n Imuestment (ROI)
prait with Caital Emplayed.
Compuutation RI =
TatestToxGDiidenxOO =.
Net Pzept beoe
abutal Embloyed

Qbiechne: t assesses anenal petomamcl atthe

etrpre
Cuwend Yeas: 2/-03 -19 Preuous ear: 31-03- 16

Retun on Immestment:

8,836 x loo 3y2 x l6o

,36 8,41

= 94:3 = 84.&a %

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Account Vendors
Business in Equity
C h a n g e s decisions D e c i s i o n s

lows underssand
Cash Financial institutions
Reliable to
Easy
ComprehensiveIncome
Creditworthiness
Financial Fositian

A n u a l
r e p a r t R e l e v a n t

T a x a u t h o r i t i e s

Stockholders
Equity
Financial
E m p l o y e e s

Balance s h e e t

Statement
Comparable

Understandabie R e p o r t Regulations
S t a n d a r d s

S t r u c t u r e d

Economnic

GRAPHICAL
ANALYS 1S

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Pie Chart for Total Expenses 2018:

COGS Purchase of stock

Chane in inventory of finished goods Excise duty
Employ benefit fund Finanace cost
Depriciation expenses Other expenses

32%
44

6 2
13%

Pie Chart for Total Expenses 2019:

COGS Purchase of stock

Chane in inventory offinished goods Excise duty
Employ benefit fund Finanace cost
Depriciation expenses Other expenses

32
44%

2
6%
15%
 Total Expenses
Expenses 2018 2019

Cost of material consumed 36,238 39,238

Purchase of stock in trade 3875 4,755

Change in inventories of finished goods (72) 12

Excise duty 693

Employ benefit expenses 1,860 1,875

Finance cost 26 33

Depreciation expenses 520 565

Other expenses 9,456 10,081

Total 29,285 31,028

Pie Chart of Expenses and Total Income 2018:

Total expenses Taxexpenses Profit after tax

14
6

80
Pie chart of expenses and total income 2019:

Total expenses Taxexpenses Profit after tax

15%

78%

Expenses and Profit in Total Income:

Expense and profit in total income 2018 2019

Total expenses 29,285 31,028

Tax expenses 2,079 2,544

Profit after tax 5,227 6,060

 Ratio Analysis:
2018 2019
Ratios:
1.37 1.31
Current Ratio

Liquid Ratio .006 1.002

Debt to Equity Ratio 0.152 0.187

Total Assets to Debt Ratio 15.4 11.6

Proprietary Ratio 0.42 0.44

Interest Coverage Ratio 1468.4 2209

Inventory Turnover Ratio 6.84 7.47

Trade Receivable Ratio 27.66 25.15

Trade Payable Ratio 0.54 0.66

Working Capital Turnover Ratio 13.06 12.10

Gross Profit Ratio 53.83 53.004

Operating Ratio 80.74 78.84

Operating Profit Ratio 19.25 21.15

Net Profit Ratio 14.42 15.41

Return on Investment 87.22 94.3

Liquid Ratio

CurrentRatio LiquidRatio
1.4

1.05

0.7

0.35

2018 2019
 Solvency Ratio

Debt to Equity Ratio Total Assets to Debt Ratio

Proprietary Ratio Interest Coverage Ratio

3000

2250

1500

750

0
2018 2019

Activity Ratio

Inventory Turnover Ratio Trade Receivable Ratio

Trade Payable Ratio Working Capital Ratio

30

22.5

15

7.5

0
2018 2019

Profitability Ratio

Gross Profit Ratio Operating Ratio

Operating Profit Ratio Net Profit Ratio
Return on Investment
100

75

50

25

2018 2019
 Cash Flow graphical presentation
(Year wise and individual activity analysis)

Operating Activity Investing Activity

Financing Activity Net cash increase/(decrease)

2018

2019

-7000 -5250 -3500 -1750 1750 3500 5250 7000

Cash Flow graphical presentation 2018:

OperatingActivity Investing Activity

Finanacing Activity Net Cash increase/(decrease)

2018

-5250 -3500 -1750 0 1750 3500 5250 7000

 Cash Flow graphical representation 2019:

Operating Activity nvestingActivity Financing Activity

Net Cash increase/(decrease)

2019

-1500 1500 3000 4500 6000

-6000 -4500 -3000

Cash Flow:

Activity 2018 2019

Operating Activity 6,059 5,800

Investing Activity (1,063) (438)

Financing Activity (4,975) (5,390)

Net Cash increase/(decrease) 21 (28)

 +5

Conclusion:
tccosdim to Pro WH Ripatuie - d prejec u a
nhole hedrted pupasepul actuti PrOCLalng
Somal emuuenment
A prOeot hom trn pount af uew af students can
be puposlul leamin actinity innoling. bracical
phoblens planned and cavedd @ut in a Alal ije
m a n e to achene &pecie goals Ln athe w ds
pioyec& wO ee a &uccessul Comrpletton f a u

Seud
Jnisproect wo has been helkul un wnderstomdir
e meaning tchnuapes á cbjectues o unauMcial
s t a t ements wn a e e i e Lanne

ghnalyss o nancial statenent Js tnl jorocess a

uwnderstanding hL isk Epraueabliy of a fim hsau gh
amalysis eparted unarneual inommotio
The proect hal been helphul wn nderstandin the
byetuns a ancal analyes ase as ollouus

Judgung th Caning Cabacii ov paktabilut

On the basis o mameial amalyaes he eamumg
capac a the busuneL comcen m ay be Combuted

Judging tho mamagerual ekkeLency. 0

The onancial staterment analyis helps oinn
pont the awos auheetim t e managers haue hauun
betle ekidency aeas o meticlencws
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3- Judgung thehost teum e long n &oluency

he entesbiLse
on the basis a unamial analysis Jong tiam
as wel as shot tem soluenc oy the Concem
may be juudaed

4-Intia-um Combarsom Lmta -wm Comparison

becomes Cas with the l p of financual analyais
T helps in assessimg auum beoimance as wel
as hat af athvs meges E acquisitions
ase to be considered

5 Maki 4ca&ts 8 biebaun bu s

Past unamclal &tatemmt anolytis helps
assesimmg deeldpments um the
a h e a t deal w
uln &pecial he mext yea

Mmdenstandable : mancial amalyss helbs the

w s s Q namcual atatements to umdersbamd
the complicated mate un simpliëd mamneA
Aata Cam be uumdrstoo ol easly._

The ioLect wok also enabled me tb umderstaMd

obout he paties nterestec wn knancial state
-menb analyss , tuey ane as tollauu

1 Shasehaldss Iwest@rs o 0uners

2 Mamagtment.

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 Date

3. mployeesamd TradeUnioms

4 subpliess C Caeditas

5 Bamkes amo Lemoless.

Gouemumemt amd tgencies

Researcheis

hus this breject was a wmmenie bemat

m

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Date

Bibliography:
Books

TS GREWAL CLASS X - AccoUNTANCY

TS GREWAL CLASS X -Aco UNTANy

NEBSITES

www. inkdin Com

www.Sideshae Comn
www. hul C0.In

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