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INTRODUCTION

A part from ratio analysis another useful way of analyzing
financial statements to convert them into percentage when
this
method is pursued the income statement exhibits each expenses item
or group of expenses as a percentage of net sales, and net sales are
taken at 100%.
Similarly each individual assets and liability
classification
is
shown
as
percentage
of
total
liabilities.
Respectively statements prepared in this way are referred to as
common size statements prepared for one firm over the years would
highlight the relative changes in each group of expenses, assets and
liabilities. This statements can be equally useful for absolute figures of
the same industry are not comparable.

COMMON SIZE PROFIT & LOSS ACCOUNT
PARTICULARS

2006 - 07
Amount
( Rs. in
million )

INCOME
Net Sales
Income from
Services
Other Income
Total
EXPENDITURE
Raw materials
Purchase of trade
Goods.
Stores
Employee’s
Remuneration
and Benefits
Manufacturing ;
Administrative &
Other Expenses.
Selling and
Distribution
Expenses.
Total

1

2005 - 06
%

Amount
( Rs. in
million )

%

Per cent
(%)

145,922
617

100
0.42

120,034
488

100
0.40

100
0.02

5984
152,523

4.10
104.52

4292
124,814

3.57
103.9

0.53
0.53

101,374
6,159

69.47
4.22

88,766
4,644

73.96
3.69

(4.49)
0.53

1,097
2,884

0.75
1.98

824
2,287

0.69
1.90

0.06
0.08

8,258

5.66

6,226

5.19

0.47

4,999

3.42

3560

2.97

0.45

124,771

85.50

106,320

88.58

(3.08)

FINANCIAL REPORT

N.R.I.B.A.

891 34.04 0.064 17.B.03 0.30) 86.01 31 0.011 0.08 9.17 3.150 EARNING BEFORE ABOVE 86.714 - 0.04 224 1.37 - 0.62 367 2.11 5.63 142 2.851 1.05 (0.798 2. Goods and spares Total 143 0.873 321 57 6.251 11.08 0.91 28.058 17.43) 1.89 0.I. .60 0.178 15. finished.58 4.74 1.05 0.43 6.17 N.01) 562 1.09 67 1.35 0.15 38.74 Interest Depreciation Differed revenue Expenditure charged off Total Profit Before Tax Less : Tax Expense Current Tax Deferred Tax Fringe Benefits Tax Previous years Total Profit after Tax Brought forward From previous year allount Total Less: Appropriation Debenture Redemption Reserve General Reserve Proposed Dividend Tax Corporate Dividend Tax Total 2 0.1 (0.26 2.089 897 67 125 7.620 43.89 (0.312 17 0.11 15.72) 0.Less: vehicles/dies for own use Add: increase / Decrease in work Progress.300 1.99 0.997 2.421 59.373 0.68 0.02 (0.04 - 0.11 - 204 2.854 - 0.500 2.37 2.79 1.098 0.090 22.16 2.007 2.26 0.08 FINANCIAL REPORT 2.89 1.15 36.76 46.R.471 40.51) - 3.17 30.189 1.67 (0.12 0.63 4.04 2.05 219 3.07) 17.86 (0.07 0.A.54 14.61 0.

R.83 24.A.022 1.42 1675 76.44 100 3 FINANCIAL REPORT N.022 75.75 1445 42343 3. in million ) % % 2004 . in million ) % 1445 67094 1.04 16.19 100 7791 56.17 Cash and bank Other Current Assets Loans and Advances CURRENT LIABILITIES AND PROVISIONS Current liabilities Provisions Net Current Assets TOTAL 14228 384 9241 37 1.23 20.16 2.737 421 15.43 18.38 1.40 53.68 1445 53081 2.59 1.54 8812 23.522 2.46 20110 4905 13444 76.17 3.597 2389 34092 42.166 54.64 2.18 7132 18.41 717 1.20 28.62 17.89 87.83 7.80 24.964 2.57 15058 4800 17638 56.I.02 14016 458 7662 37.28 3076 6.39 19.39 100 1100 47.30 20.05 Amount ( Rs.01 88.07 Amount ( Rs.522 80. in million ) SOURCES OF FUND Capital Reserve and Surplus LOAN FUNDS Secured Loans Unsecured Loans DEFFERRED TAX Deferred Tax Liability TOTAL APPLICATION OF FUNDS FIXED ASSETS Net Block Capital Work in Progress INVESTMEENTS CURRENT ASSETS LOANS AND ADVANCES Inventories 2005 – 06 Amount ( Rs.46 5995 20.952 920 20.79 54.43 Sundry debtors 7474 19.43 10294 683 6082 34.58 94.01 24.48 100 12188 3892 13640 47964 75. .23 44.512 44.29 100 26.43 6548 17.28 635 5673 0.B.COMMAN SIZE BALANCE SHEET PARTICULARS 2006 .17 31.50 6666 22.

17 31.19 100 7791 56.40 53.41 717 1.07 0.57 13. .512 44.54 8812 23.30 20.50 6666 22.18 8.952 920 20.77 Cash and bank Other Current Assets Loans and Advances CURRENT LIABILITIES AND PROVISIONS 14228 384 9241 37 1.41 0.75 1445 42343 3.17 3.44 100 0.41 Current liabilities Provisions Net Current Assets TOTAL 20110 4905 13444 76.59 1.01 31.I.23 44.83 24.COMPARISION OF BALANCE SHEET COMMAN SIZE BALANCE SHEET PARTICULARS 2006 .17 1.46 5995 20.01 24. in % million ) SOURCES OF FUND Capital Reserve and Surplus LOAN FUNDS Secured Loans Unsecured Loans DEFFERRED TAX Deferred Tax Liability TOTAL APPLICATION OF FUNDS FIXED ASSETS Net Block Capital Work in Progress INVESTMEENTS CURRENT ASSETS LOANS AND ADVANCES Inventories 2005 – 06 Amount ( Rs.964 2.12 12.23 20.44 7.46 6.04 16.62 17.05 Amount ( Rs.39 19.80 24. in % million ) 2004 .597 2389 34092 42.A.28 3076 6.02 14016 458 7662 37.41 1675 76.07 635 5673 0.89 87.43 18.73 26.38 1.B.022 1.20 28.61 7.43 6548 17.32 6.43 10294 683 6082 34.43 6.39 100 1100 47.64 2.48 100 12188 3892 13640 47964 75.57 15058 4800 17638 56.022 75. in % million ) difference 1445 67094 1.58 94.737 421 15.166 54.29 100 0.94 7132 18.28 2.41 Sundry debtors 7474 19.01 88.16 2.522 2.522 80.83 7.07 Amount ( Rs.68 1445 53081 2.79 54.42 0.60 2.91 4 FINANCIAL REPORT N.R.

I can say that it is financial sound and well managed three consecutive year’s shows and applauding position. It is very good company. 5 FINANCIAL REPORT N.CONCLUSION When summarizing the financial results of “MARUTI UDYOG LIMITED”.A. To conclude. . It was a tough task to make this project but at last I able to complete the project report of analysis of annual report of the company “MARUTI UDYOG LIMITED”. from of the overall analysis of financial management of the company. I was also able to well understand my financial concepts.B.I. I have observed that their working is quite reasonable financial.R. There are no any debts of long term liabilities of the company.

R.6 FINANCIAL REPORT N. .A.I.B.