2. Period of Study: (First Quarter of 2014-15 and last quarter of 2014-15, (First and last quarter of the same year) (if) Half year ending September 2013 and Half year ending September 2014. (Half years includes the 2nd Quarter of respective years) 3. Objective : To know whether the company has performed better than before. 4, Tools of Analysis () Comparative Statements (if) Net Profit Ratio 5. Source Material: The information is retrieved from the companies website. Source Document BAJAJ ‘Quarters alt Year june 2014 (a,) [March 2015 (a) | sept 2013 [_ sept. 2018 Revenue 338 468 9870 10.960 Net Profit 740) 2, 1574) 1330) Basie Earning Per Share (®) 5 2 54 « 6. Process of Analysis, Preparation of comparative statements (a) A comparative statement on quarterly basis involving the first and last quarter of the year ended 31st ‘March 2014-15. This will include the comparison of the data regarding (i) Revenue (ii) Net Profit and (ii) Earnings per share. The relative changes in the statement will be used to derive conclusions. The relative changes will also be shown on the Bar Graph. (A) A Quarterly basis comparative statement for first and last quarter of the year ended 31st March 2015. Sie Particular Fist quarter | last quarter ‘Absolute * ending ve | ending March Change 2014 2015 (a) ( x Revenue saa 423 (S19) (3) 2 Net Profit 740) 2 (01) (53) 3 Earnings Per share 25 2 @ (15) Derivations: (2) Revenue has decreased by 10% (approx). (2) The Net Profit has also decreased by 15.9%. This means the company has not been able to control its expenses and to increase its revenue during this time period. (3) Because of decrease in profit, the earnings per share (EPS) has also decreased by 16% (approx) (same reason as above). Accountane en