1.

     Trend analysis for gross profit

YEAR GROSS PROFIT
2012 164300.5
2013 191361.72
2014 217678.27
2015 251422.54
2016 266699.76

Gross profit
300000

250000
217678.27
200000 191361.72
164300.5
percentage

150000

100000

50000

0
2012 2013 2014
year

INTERPRETATION: * The above information, let us know that there is incre

*The increase in sales may be due to effective strategy.
*The decrease in cost of goods sold is due to effective cost control policy.

2. Trend analysis for net profit

YEAR NET PROFIT
2012 44,647.13
2013 49,675.44
 2014 53,987.00
2015 55,898.39
2016 57,651.08

Net profit
70,000.00

60,000.00 53,987.00 55
49,675.44
50,000.00 44,647.13
percentage

40,000.00

30,000.00

20,000.00

10,000.00

0.00
2012 2013 2014
year

INTERPRETATION: *The increase in net profit is due to increase in revenue from operat
*The company as to make sure that it goes in some flow, so it can sustain in the economy.

3.     Trend analysis for Earning after tax (EAT)

YEAR EAT
2012 30,455.17
2013 33,047.49
2014 35,178.38
2015 33,757.84
2016 32,487.29

EAT
36,000.00
35,178.38
35,000.00
34,000.00 33
33,047.49
33,000.00
percentage

32,000.00
31,000.00 30,455.17
30,000.00
29,000.00
28,000.00
2012 2013 2014
 33,047.49
33,000.00

percentage
32,000.00
31,000.00 30,455.17
30,000.00
29,000.00
28,000.00
2012 2013 2014
year

INTERPRETATION: * Still 2014 the earning after tax is been increased later its been decr
* The decreased is due to low profit, low tax.
* The increase is due to high profit, high tax.

4.Trend analysis for earning per share ( EPS)

YEAR EPS
2012 32.83
2013 36.53
2014 39.07
2015 41.01
2016 21.02

EPS
45
39.07
40 36.53
35 32.83
30
percentage

25
20
15
10
5
0
2012 2013 2014
year

INTERPRETATION: * The company is providing a good rate of returns in the first 4 year
*whereas in the last year that is 2016 the company is providing a very less divident to its s
 5 Trend analysis for Tax pay out
YEAR TAX PAY OUT
2012 14,191.96
2013 16,627.95
2014 18,808.62
2015 22,140.55
2016 25,163.79

tax pay out

30,000.00

25,000.00
2
20,000.00 18,808.62
16,627.95
percentage

15,000.00 14,191.96

10,000.00

5,000.00

0.00
2012 2013 2014
year

INTERPRETATION: *The tax pay out is been increased steadity in all the years. This is b
*The tax can be reduced only when the profit of the company drecreases.

6 Trend analysis for current assets

YEAR CURRENT ASSETS
2012 72,368.09
2013 79,303.71
2014 67,180.16
2015 68,971.79
2016 77,431.83

current assets
85,000.00

80,000.00 79,303.71

75,000.00
ge
 current assets
85,000.00

80,000.00 79,303.71

75,000.00

percentage
72,368.09

70,000.00 68,971.79
67,180.16

65,000.00

60,000.00
2012 2013 2014 2015

year

INTERPRETATION: *The Current Asscets has increased In the year 2013 compared to th
*The Decrease in Current assect in 2014,may be due to decraese in stock,cash,debtors,etc.

7. Trend analysis for shareholders fund

YEAR SHAREHOLDERS FUND
2012 43,538.89
2013 48,959.14
2014 59,987.86
2015 77,031.55
2016 101,947.07

shareholders fund
120,000.00
101,947.07
100,000.00

80,000.00 77,031.55
percentage

59,987.86
60,000.00
48,959.14
43,538.89
40,000.00

20,000.00

0.00
2012 2013 2014 2015 2016

year
INTERPRETATION: *The share holder fnd is been drastically increasing from the year to
*As the net profit been increased, the company is keeping a more of profit as reserves.
* As the profit been increased, the share holders know that they get a good returns, so they

8. Trend analysis for current liabilities

YEAR CURRENT LIABILITIES
2012 66,338.61
2013 78,144.10
2014 86,326.62
2015 86,658.98
2016 83,654.23

current liabilities
100,000.00
90,000.00 86,326.62 86,658.98 83,654.23
78,144.10
80,000.00
70,000.00 66,338.61
60,000.00
percentage

50,000.00
40,000.00
30,000.00
20,000.00
10,000.00
0.00
2012 2013 2014 2015 2016
year

INTERPRETATION: * The companies current lability still 2015 its been incr
*The decrease in current laibility in 2016 may be due to settlement of creditor

9. Trend analysis for fixed assets

YEAR FIXED ASSETS
2012 32,380.54
 2013 38,261.95
2014 69,741.30
2015 92,276.46
2016 108,651.32

fixed assets
120,000.00
108,651.3
100,000.00 92,276.46

80,000.00 69,741.30

percentage 60,000.00
38,261.95
40,000.00 32,380.54

20,000.00

0.00
2012 2013 2014 2015 2016
year

INTERPRETATION: *The above graph shown increase in trend.

*In the year 2012, the fixed asset is 32380.54 were as in upcomig year the fixed asset is be
*There is a step increased of the fixed asset in company. As the profit been increased in th
*Due to increase in fixed asset, i.e plant and machinery, the company is able to produce m

10. Trend analysis for long term liability

YEAR LONG TERM LIABILITY
2012 3,082.24
2013 3,574.48
2014 2,560.51
2015 6,499.27
2016 8,765.75

long term liabilities

10,000.00
9,000.00 8,765.75
8,000.00
7,000.00 6,499.27
6,000.00
ercentage

5,000.00
4,000.00 3,574.48
3,082.24
 long term liabilities
10,000.00
9,000.00 8,765.75
8,000.00
7,000.00 6,499.27
6,000.00

percentage
5,000.00
4,000.00 3,574.48
3,082.24
3,000.00 2,560.51
2,000.00
1,000.00
0.00
2012 2013 2014 2015 2016
year

INTERPRETATION: *The long-term liability is been increased in all the years expect 201
*The decrease in 2014, may be due to settlement of loans.
*The increase in rest of the years, it may be due to investment on long term.
 ASSIGNMENT 1

Gross profit
266699.76
251422.54
217678.27

2014 2015 2016

year

ow that there is increase of gross profit gradually in all the years, which may due to increase in sales and decre

cost control policy.

fit

55,898.39 57,651.08
53,987.00

2014 2015 2016

ar

revenue from operations and other income too, as well as decrease in all the types of expenses as made to incr
tain in the economy.

35,178.38

33,757.84

32,487.29

2014 2015 2016

 32,487.29

2014 2015 2016

ear

sed later its been decreased.

EPS
41.01
39.07

21.02

2014 2015 2016

year

rns in the first 4 years for its shareholders. This is becoz as the company profit is been increased, the EPS also
less divident to its shareholders, this may be due to the money to be given to shareholders used for reserve or
ay out

25,163.79
22,140.55
18,808.62

2014 2015 2016

year

ll the years. This is because as the profit of the company is been increased the tax on that also increased, this i

ts

77,431.83
ts

77,431.83

68,971.79
80.16

014 2015 2016

2013 compared to the year 2012,But where as 2014 there is a very deep decrease in Current assects,Later in u
ock,cash,debtors,etc.

101,947.07

7,031.55

2015 2016
sing from the year to year, this is due to effect of net profit.
rofit as reserves.
good returns, so they are buying more shares.

83,654.23

2016

ill 2015 its been increasing and than from 2016 is decreasing, which is a good sign always company should ha
ettlement of creditors and bills payable.
 108,651.32

92,276.46

2015 2016

r the fixed asset is been increased to 38261.95 , 69741.30 , 92276.46 & 108651.32 for the year 2013 2014 201
been increased in the company is investing lot on it.
is able to produce more as well as sell it, which results increase in profit.

8,765.75

27
 8,765.75

27

5 2016

the years expect 2014.

ase in sales and decrease in cost of goods sold.
enses as made to increase operating profit / net profit.
creased, the EPS also been increased.
s used for reserve or expansion or disinvestment by shareholders.
also increased, this is the policy.
ent assects,Later in upcoming years the assects is been increasing.
s company should have a effective control on liability.
e year 2013 2014 2015 & 2016 respectively.