BIBLIOGRAPHY

TEXT BOOKS

 Financial Management (1995). Published by Vikas Publishing House Pvt. Ltd., New
Delhi. - I.M Pandey.
 Shashi K Gupta, Sharma RK. Financial Management Theory and Practice. Kalyani
publishers,2016.
 RSN Pillai, Bhagavathi. Management Accounting. New Delhi: S Chand & company
Pvt.Ltd,2010.
 S.P. Gupta, Statistical Methods. Published by Sultan Chand & Sons Pvt Ltd, 2010.
 M Y Khan, P. K. Jain, Management Accounting, Published by Mcgraw - Hill Education
(India) Ltd, 2010.
REFERENCE

 Sheela Christina (2017) the study on Financial Performance of Wheels India Limited-
Chennai
 Neha Mittal (2018), “Determinants of capital structure of Indian industries”, Journal of
Accounting and Finance, Volume 25, No: 1, PP.32-40
 S. Praveena K.Mahendran T.Samsai(2015) International Journal of Business and general
management(IJBGM) ISSN(p):2319-2267; ISSN(E): 2319-2275 Volume 4 Issue 3
 Martijn Cremers “Indexing and active fund management: International evidence”
Original Research Article Journal of Financial Economics, Volume 120, Issue 3, June
2016,
 Beaver William H,Correia Maria and McNichols, Maureen F (2010), ‘Financial
statement analysis and the prediction of Financial’, Foundations & Trends in Accounting;
2010, Vol.5 Issue 2, p 99-102
 SudeepKalakkar (2012), “Key Factors in Determining the Financial Performance of the
Indian Banking Sector”, The IUP Journal of Managerial Economics, Vol.4.No.2, pp.56-
62, June 2012
 McGowan Jr. Carl B Stambaughan and Andrew R. (2011), Financial Analysis of Bank Al
Bilal, International Business & Economical Research Journal Mar 2011. Vol 10 issue
3.p9-16
 M. Cathy Claiborne and Kirkland A. Wilcox (2011), "Home Heaters: A Holistic View of
Financial statement, Issues In Accounting Education, Vol.26, No 4 2011 p 797-806.
 Dr. A. Balagurusamy, (2018) “A study on financial statement analysis of coat limited”
ISSN: 2454-6-119 Vol.4, Issue 2, (2018).
 Prof. Mr.D.Nidhyananth Ms.C. Aarthi (2019) IOSR Journal :2319-7668 PP 01-06
www.iosrjournals.org
 S. Sashay, “A study on financial performance analysis of spinning mills of Coimbatore
city”, IJSRM, Volume 3 Issue 9 pages 3543-3548 (2015).
 Suva rung swami, “A study on financial performance of Tata Steel” vol.1 Issue 5,
September (2011), ISSN 2231 5780
 R. Ramadan, “A study on financial performance of reliance industries limited”, ISSN:
2394-6962 Vol-5, Issue-2 April (2015).
  B. Suresh, “A study on financial analysis of Tata motors” ISSN: 2319-2828 Vol. 4,
August (2015).
 Dr. M. Ravichandran, “A study on financial performance analysis of force motors
limited” ISSN: 2349-6010 Vol.2 Issue 11, April (2016).
 Meghan gate, “A study on financial performance of telecom companies” ISSN: 2395-
0056 Vol.04 Issue: 11, November (2017).
 Nish Raphael, “A study an overview of the financial performance of Indian tyre industry
ISSN No, 2277-4947, 5 September- October (2013) 128-130.
 K.P. Tooyamani, “A study of the analysis of financial performance with reference to
Jeppiaar Cements PVT LTD” ISSN: 1311-8080 Vol.116, No.14, 189-194.
 Sneh Lata, “A study on financial performance analysis of Mahindra company” ISSN:
978-93-86171-80-1, 20th November (2017).
 S. Ramie, “A study an analysis of financial performance of Apollo tyres” ISSN: 2455-
4030 Vol.3 Issue 2, March (2018) page no. 88-99.

WEBSITES:

 www.google.com
 www.moneycontrol.com
 www.capitalmarket.com
 www.wikipedia.com
 www.investopedia.com
 www.indigo.com
 ANNUXURE
BALANCE SHEET OF BOSCH LIMITED (2018TO 2021)

Mar 22 Mar 21 Mar 20 Mar 19 Mar 18

EQUITIES AND LIABILITIES

SHAREHOLDER'S FUNDS
Equity Share Capital 29.50 29.50 29.50 29.50 30.50
Total Share Capital 29.50 29.50 29.50 29.50 30.50
Reserves and Surplus 10,658.40 9,792.60 9,239.90 9,096.70 9,950.80
Total Reserves and Surplus 10,658.40 9,792.60 9,239.90 9,096.70 9,950.80
Total Shareholders Funds 10,687.90 9,822.10 9,269.40 9,126.20 9,981.30
NON-CURRENT LIABILITIES
Other Long Term Liabilities 171.90 221.30 54.80 10.70 6.60
Long Term Provisions 244.90 238.20 326.80 341.60 420.40
Total Non-Current Liabilities 416.80 459.50 381.60 352.30 427.00
CURRENT LIABILITIES
Trade Payables 2,240.40 2,223.00 1,605.00 1,577.50 2,023.10
Other Current Liabilities 945.50 1,195.80 772.90 878.70 751.00
Short Term Provisions 1,119.80 1,073.10 1,291.10 774.90 745.00
Total Current Liabilities 4,305.70 4,491.90 3,669.00 3,231.10 3,519.10
Total Capital And Liabilities 15,410.40 14,773.50 13,320.00 12,709.60 13,927.40
ASSETS
NON-CURRENT ASSETS
Tangible Assets 1,653.10 1,108.90 1,195.40 1,010.80 1,141.10
Capital Work-In-Progress 0.00 487.80 487.00 644.20 313.20
Other Assets 0.00 131.80 146.60 164.90 176.40
Fixed Assets 1,653.10 1,728.50 1,829.00 1,819.90 1,630.70
Non-Current Investments 4,415.40 3,429.50 3,744.70 3,816.70 4,311.50
Deferred Tax Assets [Net] 416.10 505.90 456.60 459.60 490.50
Long Term Loans And Advances 23.20 56.20 109.60 106.30 110.00
Other Non-Current Assets 546.40 291.20 160.90 64.00 50.10
Total Non-Current Assets 7,054.20 6,011.30 6,300.80 6,266.50 6,592.80
CURRENT ASSETS
Current Investments 1,112.10 1,727.60 296.80 237.10 928.90
Inventories 1,729.30 1,298.50 1,115.90 1,444.30 1,225.80
Trade Receivables 1,526.70 1,389.40 1,413.00 1,567.50 1,615.60
Cash And Cash Equivalents 1,705.40 2,450.50 2,256.00 1,252.70 1,887.80
Short Term Loans And Advances 929.90 525.50 609.20 458.70 364.70
OtherCurrentAssets 1,352.80 1,370.70 1,328.30 1,482.80 1,311.80
Total Current Assets 8,356.20 8,762.20 7,019.20 6,443.10 7,334.60
Total Assets 15,410.40 14,773.50 13,320.00 12,709.60 13,927.40
OTHER ADDITIONAL INFORMATION
CONTINGENT LIABILITIES,
COMMITMENTS
Contingent Liabilities 0.00 287.10 378.40 433.70 295.80
CIF VALUE OF IMPORTS
EXPENDITURE IN FOREIGN
EXCHANGE
Expenditure In Foreign Currency 0.00 3,041.44 2,214.80 4,419.20 4,142.10
REMITTANCES IN FOREIGN
CURRENCIES FOR DIVIDENDS
Dividend Remittance In Foreign
- - - - -
Currency
EARNINGS IN FOREIGN EXCHANGE
FOB Value Of Goods - 860.60 786.90 899.90 -
Other Earnings - 1,118.53 486.00 1,069.30 1,108.60
BONUS DETAILS
Bonus Equity Share Capital - 27.33 27.33 27.33 27.33
NON-CURRENT INVESTMENTS
Non-Current Investments Quoted
- 3,452.50 3,762.10 3,846.00 4,347.80
Market Value
Non-Current Investments
- 0.90 - 0.50 18.10
Unquoted Book Value
CURRENT INVESTMENTS
Current Investments Quoted
- 1,727.90 296.80 237.10 928.90
Market Value
Current Investments Unquoted
- - - - -
Book Value

Source : Dion Global Solutions Limited

BALANCE SHEET OF BOSCH LIMITED (2012TO 2017)

Mar 17 Mar 16 Mar 15 Dec 13 Dec 12

EQUITIES AND LIABILITIES

SHAREHOLDER'S FUNDS
Equity Share Capital 30.50 31.40 31.40 31.40 31.40
Total Share Capital 30.50 31.40 31.40 31.40 31.40
Reserves and Surplus 8,769.10 9,503.50 7,315.60 6,262.90 5,541.90
Total Reserves and Surplus 8,769.10 9,503.50 7,315.60 6,262.90 5,541.90
Total Shareholders Funds 8,799.60 9,534.90 7,347.00 6,294.30 5,573.30
NON-CURRENT LIABILITIES
Long Term Borrowings 0.00 14.90 54.20 128.90 181.30
Other Long Term Liabilities 6.00 5.00 48.30 39.10 33.40
Long Term Provisions 364.20 377.50 430.20 251.70 218.40
Total Non-Current Liabilities 370.20 397.40 532.70 419.70 433.10
CURRENT LIABILITIES
Short Term Borrowings 0.00 0.00 1.30 2.70 3.70
Trade Payables 1,339.90 1,308.80 1,216.50 1,064.60 928.70
Other Current Liabilities 535.80 574.10 446.30 666.70 456.90
Short Term Provisions 754.30 617.60 887.00 473.20 506.50
Total Current Liabilities 2,630.00 2,500.50 2,551.10 2,207.20 1,895.80
Total Capital And Liabilities 11,799.80 12,432.80 10,430.80 8,921.20 7,902.20
ASSETS
NON-CURRENT ASSETS
Tangible Assets 1,319.40 1,148.70 967.50 936.40 856.60
Intangible Assets 0.00 0.00 0.10 1.70 6.70
Capital Work-In-Progress 128.90 150.70 276.00 456.80 408.30
Other Assets 194.30 178.60 0.00 0.00 0.00
Fixed Assets 1,642.60 1,478.00 1,243.60 1,394.90 1,271.60
Non-Current Investments 3,658.50 4,449.50 2,624.60 985.00 558.80
Deferred Tax Assets [Net] 467.60 495.80 417.20 298.90 255.20
Long Term Loans And Advances 117.40 142.20 218.90 262.60 225.60
Other Non-Current Assets 14.30 29.10 0.00 0.00 0.00
Total Non-Current Assets 5,900.40 6,594.60 4,504.30 2,941.40 2,311.20
CURRENT ASSETS
Current Investments 268.10 0.00 265.00 1,200.10 969.80
Inventories 1,180.40 1,191.50 1,276.20 1,207.20 1,095.70
Trade Receivables 1,186.20 1,322.50 1,187.70 1,073.50 1,027.00
Cash And Cash Equivalents 1,717.60 1,831.50 1,896.00 1,441.50 1,487.20
Short Term Loans And Advances 320.50 282.60 1,141.70 913.20 878.70
OtherCurrentAssets 1,226.60 1,210.10 159.90 144.30 132.60
Total Current Assets 5,899.40 5,838.20 5,926.50 5,979.80 5,591.00
Total Assets 11,799.80 12,432.80 10,430.80 8,921.20 7,902.20
OTHER ADDITIONAL INFORMATION
CONTINGENT LIABILITIES,
COMMITMENTS
Contingent Liabilities 264.60 236.50 309.60 342.90 202.20
CIF VALUE OF IMPORTS
Raw Materials 0.00 0.00 1,382.00 1,173.40 1,149.50
Stores, Spares And Loose Tools 0.00 0.00 110.40 93.00 94.20
Trade/Other Goods 0.00 0.00 1,457.40 996.70 1,130.10
Capital Goods 0.00 0.00 64.90 294.60 254.80
EXPENDITURE IN FOREIGN
EXCHANGE
Expenditure In Foreign Currency 0.00 0.00 417.80 389.50 349.90
REMITTANCES IN FOREIGN
CURRENCIES FOR DIVIDENDS
Dividend Remittance In Foreign
- - 122.90 134.10 111.70
Currency
EARNINGS IN FOREIGN EXCHANGE
FOB Value Of Goods - - 1,368.10 875.30 868.30
Other Earnings - - 121.70 101.70 74.90
BONUS DETAILS
Bonus Equity Share Capital 27.33 28.14 28.14 28.14 28.14
NON-CURRENT INVESTMENTS
Non-Current Investments Quoted
3,674.20 4,464.50 3,220.90 1,335.40 870.00
Market Value
Non-Current Investments
17.60 - 17.60 17.60 17.60
Unquoted Book Value
CURRENT INVESTMENTS
Current Investments Quoted
268.10 - 286.60 1,237.10 995.10
Market Value
Current Investments Unquoted
- - - - 0.50
Book Value
Source : Dion Global Solutions Limited

PROFIT/LOSS ACCOUNT (2018-2022)

Mar 22 Mar 21 Mar 20 Mar 19 Mar 18

INCOME
Revenue From Operations
11,781.60 9,485.20 9,514.60 11,873.70 11,661.40
[Gross]
Less: Excise/Sevice Tax/Other
0.00 0.00 0.00 0.00 182.10
Levies
Revenue From Operations [Net] 11,781.60 9,485.20 9,514.60 11,873.70 11,479.30
Other Operating Revenues 0.00 232.80 327.00 211.30 210.80
Total Operating Revenues 11,781.60 9,718.00 9,841.60 12,085.00 11,690.10
Other Income 396.30 504.00 546.60 595.40 511.80
Total Revenue 12,177.90 10,222.00 10,388.20 12,680.40 12,201.90
EXPENSES
Cost Of Materials Consumed 2,770.50 2,335.50 2,304.70 2,875.60 2,734.10
Purchase Of Stock-In Trade 4,803.20 3,589.40 2,781.30 3,967.60 3,527.80
Changes In Inventories Of FG,WIP
-275.10 -152.30 223.40 -168.00 39.50
And Stock-In Trade
Employee Benefit Expenses 1,072.00 931.60 1,268.50 1,350.70 1,356.50
Finance Costs 28.90 14.00 10.20 13.30 3.30
Depreciation And Amortisation
324.30 341.40 383.30 402.20 467.20
Expenses
Other Expenses 1,954.00 1,851.40 1,780.40 1,905.00 1,939.00
Total Expenses 10,677.80 8,911.00 8,751.80 10,346.40 10,067.40
Mar 22 Mar 21 Mar 20 Mar 19 Mar 18

12 mths 12 mths 12 mths 12 mths 12 mths

Profit/Loss Before Exceptional,

1,500.10 1,311.00 1,636.40 2,334.00 2,134.50
ExtraOrdinary Items And Tax
Exceptional Items 0.00 -743.90 -716.70 0.00 -93.90
Profit/Loss Before Tax 1,500.10 567.10 919.70 2,334.00 2,040.60
Tax Expenses-Continued Operations
Current Tax 282.90 192.80 352.40 758.90 703.00
Deferred Tax 0.00 0.00 0.00 35.50 -31.80
Other Direct Taxes 0.00 -78.40 2.40 0.00 0.00
Tax For Earlier Years 0.00 -29.80 -19.90 -53.80 -1.40
Total Tax Expenses 282.90 84.60 334.90 740.60 669.80
Profit/Loss After Tax And
1,217.20 482.50 584.80 1,593.40 1,370.80
Before ExtraOrdinary Items
Profit/Loss From Continuing
1,217.20 482.50 584.80 1,593.40 1,370.80
Operations
Profit Loss From Discontinuing
0.00 0.00 87.10 7.00 0.00
Operations
Total Tax Expenses Discontinuing
0.00 0.00 22.10 2.40 0.00
Operations
Net Profit Loss From
0.00 0.00 65.00 4.60 0.00
Discontinuing Operations
Profit/Loss For The Period 1,217.20 482.50 649.80 1,598.00 1,370.80
Mar 22 Mar 21 Mar 20 Mar 19 Mar 18

12 mths 12 mths 12 mths 12 mths 12 mths

OTHER ADDITIONAL INFORMATION

EARNINGS PER SHARE
Basic EPS (Rs.) 412.70 164.00 220.00 525.00 449.00
Diluted EPS (Rs.) 412.70 164.00 220.00 525.00 449.00
VALUE OF IMPORTED AND
INDIGENIOUS RAW MATERIALS
STORES, SPARES AND LOOSE TOOLS
DIVIDEND AND DIVIDEND
PERCENTAGE
Equity Share Dividend 0.00 309.70 309.70 305.20 274.70
Tax On Dividend 0.00 0.00 63.60 62.70 55.90
Equity Dividend Rate (%) 2,100.00 1,150.00 1,050.00 1,050.00 1,000.00

Source : Dion Global Solutions Limited

PROFIT/LOSS ACCOUNT (2012-2017)

Mar 17 Mar 16 Mar 15 Dec 13 Dec 12

INCOME
Revenue From Operations
10,983.40 10,212.10 12,759.40 9,336.00 9,237.40
[Gross]
Less: Excise/Sevice Tax/Other
807.40 740.50 818.00 694.90 715.00
Levies
Revenue From Operations [Net] 10,176.00 9,471.60 11,941.40 8,641.10 8,522.40
Other Operating Revenues 259.20 229.80 144.10 179.00 136.70
Total Operating Revenues 10,435.20 9,701.40 12,085.50 8,820.10 8,659.10
Other Income 617.40 603.60 565.30 352.60 369.20
Total Revenue 11,052.60 10,305.00 12,650.80 9,172.70 9,028.30
EXPENSES
Cost Of Materials Consumed 3,007.00 2,552.90 3,871.90 2,993.20 2,794.70
Purchase Of Stock-In Trade 2,421.90 2,334.70 2,652.00 1,922.00 1,907.70
Changes In Inventories Of FG,WIP
-119.70 82.50 -66.90 -132.90 56.00
And Stock-In Trade
Employee Benefit Expenses 1,342.80 1,303.10 1,663.10 1,191.20 1,037.10
Finance Costs 27.20 12.90 14.30 2.90 5.50
Depreciation And Amortisation
456.20 386.40 548.40 384.20 367.00
Expenses
Other Expenses 1,822.80 1,550.10 1,984.10 1,555.50 1,514.10
Total Expenses 8,958.20 8,222.60 10,666.90 7,916.10 7,682.10
Mar 17 Mar 16 Mar 15 Dec 13 Dec 12

12 mths 12 mths 15 mths 12 mths 12 mths

Profit/Loss Before Exceptional,

2,094.40 2,082.40 1,983.90 1,256.60 1,346.20
ExtraOrdinary Items And Tax
Exceptional Items 0.00 0.00 -28.00 0.00 0.00
Profit/Loss Before Tax 2,094.40 2,082.40 1,955.90 1,256.60 1,346.20
Tax Expenses-Continued Operations
Current Tax 616.90 660.10 746.30 407.00 416.30
Deferred Tax 34.00 -80.60 -118.30 -43.70 -27.60
Tax For Earlier Years -0.60 -9.40 -9.80 8.60 -0.80
Total Tax Expenses 650.30 570.10 618.20 371.90 387.90
Profit/Loss After Tax And Before
1,444.10 1,512.30 1,337.70 884.70 958.30
ExtraOrdinary Items
Profit/Loss From Continuing
1,444.10 1,512.30 1,337.70 884.70 958.30
Operations
Profit Loss From Discontinuing
371.10 26.20 0.00 0.00 0.00
Operations
Total Tax Expenses Discontinuing
74.10 7.10 0.00 0.00 0.00
Operations
Net Profit Loss From
297.00 19.10 0.00 0.00 0.00
Discontinuing Operations
Profit/Loss For The Period 1,741.10 1,531.40 1,337.70 884.70 958.30
Mar 17 Mar 16 Mar 15 Dec 13 Dec 12

12 mths 12 mths 15 mths 12 mths 12 mths

OTHER ADDITIONAL INFORMATION

EARNINGS PER SHARE
Basic EPS (Rs.) 561.00 488.00 426.00 282.00 305.00
Diluted EPS (Rs.) 561.00 488.00 426.00 282.00 305.00
VALUE OF IMPORTED AND
INDIGENIOUS RAW MATERIALS
Imported Raw Materials 0.00 0.00 1,492.40 1,230.60 1,182.60
Indigenous Raw Materials 0.00 0.00 2,541.10 1,846.00 1,701.70
STORES, SPARES AND LOOSE TOOLS
DIVIDEND AND DIVIDEND
PERCENTAGE
Equity Share Dividend 495.80 266.90 266.90 172.70 188.40
Tax On Dividend 100.90 54.30 54.30 30.80 30.60
Equity Dividend Rate (%) 1,650.00 850.00 850.00 550.00 600.00

Source : Dion Global Solutions Limited