REPORT ON

Internship (22MBA IN 307) at

NITHYANANDA ASSOCIATES
BY
MUHAMMED SENAN
1AY22BA119
Submitted to

VISWESWARAYA TECHNOLOGICAL UNIVERSITY, BELGAVI

In partial fulfillment of requirements for the award of the degree of

MASTER OF BUSINESS ADMINISTRATION

Under the guidance of

Internal Guide External Guide

Prof. Nethravathi Mr. Amalraj VK
Assistant Professor Manager
AIT Bangalore Nithyananda Associates

Department of MBA
Acharya Institute Of Technology, Soldevanhalli,
Hesaragatta main road, Bengaluru- 560107
November2023
 DECLARATION

I, MUHAMMED SENAN, hereby declare that the Internship report with reference to
“NITHYANANDA ASSOCIATES LTD” is prepared by me under the guidance of
NETHRAVATHI, faculty of M.B.A Department, AIT, and external assistance by
AMALRAJ VK MANAGER. I also declare that the Internship has been carried out towards
the partial fulfillment of the university regulations for the award of degree of Master of
Business Administration by Visvesvaraya Technological University, Belagavi. I have
undertaken the Internship for a period of four weeks. This report has not been submitted to
any other University / Institution for the award of any degree / diploma.

Place: Signature of the Student

Date:
 ACKNOWLEDGEMENT

I wish to express my sincere thanks to our respected Principal, Dr. Rajat Hegde, and deep
sense of gratitude to HOD, MBA, Acharya Institute of Technology, Bengaluru for their
kind support and encouragement in completion of the Internship.

I would like to thank external guide Mr. AMALRAJ VK, NA SENIOR MANAGER,
NITHYANANDA ASSOCIATES, KOYILANDY, who gave me golden opportunity to
do Internship at your esteemed organization, which helped me to learn various concepts and
thank Internal guide Prof. NETHRAVATHI, Department of MBA, Acharya Institute of
Technology, Bengaluru for constant support throughout the Internship.

Finally, I express my sincere thanks to my parents, friends and all the staff of MBA
department of AIT for their valuable suggestions in completing this Internship report.

Place: MUHAMMED SENAN

Date: USN: 1AY22BA119

 TABLEOF CONTENTS

SL.NO PARTICULARS PAGENO

EXECUTIVE SUMMARY 1

1 1.1 INTRODUCTION 2

1.2 INDUSTRY PROFILE 3

2 2.1 INTRODUCTION OF THE COMPANY 5

2.2 ORIGIN 5

2.3 FOUNDER 6

2.4 BROAD OF DIRECTOR 7

2.5 PRODUCT RANGE 8

2.6 VISSION AND MISSION 9

2.7 WORKFLOW OF THE COMPANY 11

3 McKINSEY’S FRAME WORK AND PORTER’S5

FORCE MODEL
12
3.1 MCKINSEY’S 7S
21
3.2 PORTERS 5 FORCE

4 SWOT ANALYSIS 25

5 ANALYSIS OF FINANCIAL STATEMENTS 28

6 LEARNING EXPERIENCE 31

BIBLIOGRAPHY 32

ANNEXURE 33
 LISTOF FIGURES
CHART PARTICULAR PAGENO
NO

1 FOUNDER OF NITHYANANDA 7
ASSOCIATES
2 PRODUCT OF THE COMPANY 15

3 VISSION AND MISSION 9

4 GOAL OF NITHYANANDA 10

5 ORGANISATIONAL STRUCTURE 11

6 MCKINSEY’s 7S MODEL 12

7 PORTERS 5 FORCE MODEL 21

8 SWOT 25

LISTOF TABLES

TABLES PARTICULARS PAGENO

1 CURRENT RATIO 28
2 LIQUID RATIO 29
3 NET PROFIT RATIO 30
4 PROFIT DETAILS FOR LAST 4 YEARS 30
5 BALANCE SHEET 33
6 PROFIT AND LOSS ACCOUNT 34
 EXECUTIVE SUMMARY

The internship program is given to the students to engaged in a field experience and learn
about the construction materials world, it is an opportunity to share their insights, to explore
the links between student’s academic preparation and their field work and to assist
participants in developing and carrying out major research project which will serve to
culminate their internship experience. The MBA course offered by the VTU has its own
unique syllabus which requires its MBA students to undertake an internship with any of the
leading business houses for a period ranging from 4 weeks during the second semester. An
Organizational Study on NITHYANANDA ASSOCIATES LTD helps to understand how
the organization is working. This study is helpful for the top-level management to find the
problems in the organizations and its effective remedy.

Organization study is to understand structure, process, practice and how they shape social
relation & create institution that ultimately influence people. Organizational studies
compromisedifferentaspectoftheorganizations.Itisrelatedwithdevelopingaframework where
the total work is divided to facilitate the achievement of objective goals.

In the organization employees are the important contributing factor to the organization and
one of the most expensive contributing factors. Not only the company pay salaries and
wages to its employee it also invests in employee by paying for their training and benefits
such as health, life insurance and retirement etc.

I started doing my internship in NITHYANADA ASSOCIATES LTD which is one of the

Building material selling industries. My topic for study is Organizational Study at
NITHYANANDA ASSOCIATES LTD. I am thankful to the departments of the company

& internal guide of the institution for helping in gathering the data .

1
 CHAPTER 1
INTRODUCTION OF THE INTERNSHIP

1.1INTRODUCTION

In the realm of building materials and construction, Nithyananda Associates emerges as a

significant player, contributing to the dynamic landscape of the industry. While the sector is
diverse and characterized by various materials and components, Nithyananda Associates
stands out as a key entity specializing in the distribution and supply of essential construction
materials From iron rods and metal or aluminum sheets to cement and other vital building
components, the company plays a crucial role in providing the foundational elements
necessary for construction projects of varying scales.

Similar to the tire industry's dominance by organized players, Nithyananda Associates holds
a prominent position in the organized sector of the construction and building materials
industry. In a landscape where major players shape the market, Nithyananda Associates
stands alongside industry leaders, contributing to the sector's growth and development. With
a commitment to quality and reliability, the company has established itself as a trusted
partner for construction projects, addressing the diverse needs of individual contractors and
large-scale construction companies alike.

2
1.2 HISTORY OF BUILDING MATERIAL INDUSTRY:

The history of building materials is a rich tapestry reflecting the evolution of human
civilization. Early civilizations utilized locally available materials such as mud, stone, and
timber to construct their dwellings. With advancements in technology and trade, ancient
cultures incorporated bricks made from clay and fired in kilns, as well as the use of lime
and gypsum in construction.

The Romans, renowned for their engineering prowess, introduced concrete, a revolutionary
material that significantly impacted architectural innovation.

The Middle Ages saw the resurgence of timber-framed structures and the use of thatch,
wattle, and daub The Industrial Revolution ushered in an era of mass production, leading to
the widespread use of iron, steel, and later reinforced concrete. The 20th century witnessed
the advent of modern building materials such as glass, plastics, and composite materials,
allowing for unprecedented architectural possibilities.

Today, sustainable and eco-friendly materials are at the forefront, reflecting a global
commitment to responsible construction practices in the face of environmental challenges.
The history of building materials encapsulates a journey marked by ingenuity,
technological progress, and a continual quest for durability, efficiency, and aesthetics in
construction.

3
GROWTH AND DEVELOPMENT OF BUILDING INDUSTRY IN INDIA:

The growth and development of building materials associates in India have undergone
transformative phases, mirroring the nation's economic, technological, and societal shifts.
In the early years, construction predominantly relied on traditional materials like mud,
stone, and timber, reflecting India's rich architectural heritage.

The introduction of fired clay bricks marked a pivotal shift, providing more durable and
standardized building components. The colonial era brought modern materials such as
cement and steel, influencing the adoption of reinforced concrete. Post-independence
industrialization witnessed a surge in mass production and prefabricated components,
streamlining construction processes.

Recent years have seen a growing emphasis on sustainable practices, with the adoption of
eco-friendly materials aligning with global environmental concerns. Government initiatives,
stringent regulations, and a focus on affordable housing have also played pivotal roles in
shaping the building materials sector. The emergence of specialized materials, smart
construction technologies, and a continual response to rural-urban dynamics contribute to
the dynamic evolution of the industry, reflecting an ongoing journey of adaptation,
innovation, and responsiveness to changing needs.

4
 CHAPTER-2

COMPANY PROFILE

2.1 INTRODUCTION ABOUT COMPANY

The Nithyananda Associate, located in Koyilandy, stands as a reputable name

among Cement Dealers, specifically offering a diverse and top-notch selection of ACC
cement. Established in the year 1985, the dealership has become a trusted partner for
providing best quality cement products in the region.

It is known for its commitment to excellence, Nithyananda Associates has become a trusted
partner for those seeking reliable and high-quality ACC cement solutions. As a key player
in the building materials sector, Nithyananda Associates continues to be a go-to source for
ACC cement, showcasing a legacy of reliability, quality, and enduring service since its
establishment.

2.2 ORIGIN

Nithyananda Associates, based in Koyilandy, traces its origins back to its establishment in
1985. Founded with a vision to provide unparalleled quality and variety in ACC cement,
the company has since evolved into renowned name among Cement Dealers in the region.
The inception of Nithyananda Associates reflects a commitment to serving the construction
industry by offering top-tier cement solutions.

Over the years, the company has cultivated a strong foundation based on reliability,
customer satisfaction, and a dedication to delivering the best construction materials. With
its roots firmly embedded in the year 1985, Nithyananda Associates has grown to become a
trusted and influential player in the building materials sector, contributing to the growth and
development of construction projects in and around koyilandy.

5
BACKGROUND OF THE COMPANY

The background of Nithyananda Associates is steeped in a legacy of excellence and

commitment to the construction industry. Established in 1985 in Koyilandy, the company has
been a steadfast presence in the building materials sector, particularly specializing as Cement
Dealers offering a diverse range of ACC cement products. The company’s foundational principles
revolve around the core values of reliability, quality assurance, and customer satisfaction. With a
focus on providing the best quality and variety of ACC cement, the company has consistently
adapted to industry trends, emerging as a reliable partner for those undertaking construction
projects in the region.

2.3 FOUNDER

Rajan VK (born March 1942) as a businessman, chairman of Nithyananda Associates.

Deeply connected to the soil and the dreams of aspiring builders, he envisioned a company
that would be the cornerstone of construction in his community.

In 2009, Nithyananda Associates emerged, not just a building material selling company,
but a trusted partner in realizing those dreams . He handpicked a team with the know-how to
source the finest materials – bricks that wouldn't crumble, steel that wouldn't rust, and
paints that would weather the monsoons with grace. But it wasn't just about the materials; it
was about understanding the people behind the projects. Whether it was a seasoned
contractor or a first-time homeowner, Rajan and his team listened, advised, and ensured
every brick laid was a step towards a dream fulfilled.

6
2.4 BOARD OF DIRECTORS

Mr. Rajan VK : Chairman & Managing Director

Mr. Karunan MM : Vice Chairman & Managing Director
Mr. Amal Raj VK : Senior Manager
Mr. Sreeraj MM : Manager
Mr. V.P Jayaraj : Secretary (Finance)

2.5 PRODUCT RANGE

It is of two types, Focused on Building Basics and Catered to Diverse Needs.

Focused on Building Basics

1) Structural Materials: Cement, Bricks, Blocks, Steel beams, Timber, Sand, Gravel

2) Roofing: Tiles, Sheets (metal, clay, plastic), Insulation materials

3) Plumbing & Electrical: Pipes, Fittings, sockets

7
Catered to Diverse Needs

1. Basic Materials : Cement, Bricks, Blocks

2. Finishing Materials : Decorative Tiles, Wooden panels, Granite countertops

3. Hardware & Tools : Power tools, Hand tools, Safety equipment, Ladders

4. Home Improvement Products : Doors, Fences, Windows

2.6 VISION

“To be the cornerstone of construction in koyilandy, empowering individuals and

communities to build their dreams one brick at a time”.

COMPANY VISION

“It highlights their commitment to the local community and their desire to be an integral
part of the construction process, enabling people to turn their aspirations into reality .”

CORE VALUES

C- Care for customer

R - Respect for associates

E- Excellence of teamwork
A- Always learning
T- Trust mutually
E- Ethical practices

MISSION

To empower builders and dreamers with the highest quality materials, expert
guidance, and lasting value, fostering a thriving construction community.
8
GOAL OF NITHYANANDA ASSOCIATES
The goal of Nithyananda Associates strive to contribute significantly to the success of
construction projects by providing top-notch cement solutions that adhere to the highest
industry standards.
The company’s goal is anchored in customer satisfaction, emphasizing timely delivery,
Competitive pricing, and a steadfast commitment to the quality of the materials supplied .

BRAND CHARACTERISTICS

FUNCTIONAL ATTRIBUTES

Product Sourcing and Variety:- Nithyananda Associates prides itself on its capability to source
and offer a diverse range of ACC cement products. The company's functional attribute includes a
meticulous selection process, ensuring that the products meet the highest quality standards.

Quality Assurance:- This involves rigorous quality control measures, adherence to

industry standards, and continuous monitoring of product quality throughout the supply
chain.

Customer Service and Satisfaction:- Nithyananda Associates is dedicated to

understanding and meeting the requirements of its clients promptly and efficiently.

Timely Delivery:-Nithyananda Associates prioritizes efficient logistics and distribution to

ensure that clients receive their orders within specified timelines.

Global:-A brand that fits your life, irrespective of where you come from.
10
2.7 WORKFLOW OF ORGANISATIONAL

Chairman and
management

Sales and
Operations
support
an

Associates
Associates
in Koyilandy
in Perambra
in perambra

Nithyananda Associates hums like a well-oiled machine. From sourcing top-notch materials
to expertly guiding customers, their workflow revolves around empowering Koyilandy's
builders. Procurement ensures quality bricks and mortar, while sales teams orchestrate
orders and deliveries with precision. Finance keeps the engine running smoothly, and
marketing builds bridges with the community. It's a symphony of seamless operations, all
playing in tune with the dream of building a better Koyilandy, one brick.

11
 CHAPTER-3

McKINSERY’S 7S AND 5 FORCE MODELS PROTER’S

McKINSERY’S 7S FRAMEWORK

Strategy

Clearly defined

The strategic direction and the overall business strategy for Nithyananda Associates
Investment Decision Dilemma are clearly defined and communicated to all the employees
and stakeholders. This helps the organization manage performance, guide actions, and
devise different tactics that are aligned with the business strategy. Moreover, business
strategy’s definition and communicational so make operations for Nithyananda Associates
Investment Decision Dilemma more transparent and aligns the responsibilities and actions
of the company.

Guiding behaviors for goal attainment

The strategic direction for Nithyananda Associates Investment Decision Dilemma is also
important in helping the business guide employee, staff, and stakeholder behavior towards
the attainment and achievement of goals. SMART Goals are set with short-term and long-
term. Deadlines in accordance with the Business strategy. The Business strategy helps
employees decide tactics and behaviors for attaining the set goals and targets to help the
business grow.
12
Competitive pressures

Nithyananda Associates Investment Decision Dilemma’s strategy also takes into

consideration the competitive pressures and activities of competitors. The strategy
addresses these competitive pressures through suggestive measures and actions to address
competition via strategic tactics and activities that ensure sustainability to Nithyananda
Associates Investment Decision Dilemma via adapting to market changes, and evolving
consumer trends and demands.

Changing consumer demands

An important aspect of the strategy at Nithyananda Associates Investment Decision

Dilemma is that it takes into constant consideration the changing consumer trends and
demands, as well as the evolving consumer market patterns and consumption behavior. This
is an important part of the strategic direction at Nithyananda Associates Investment
Decision Dilemma as it allows the company to remain competitive and relevant to its target
consumer groups, as well as allows the company to identify demand gaps in the consumer
market.

The company then strategically addresses these gaps through product offerings and
marketing activities which give the company successful and leading-edge over other
patterns in the market.

Flexibility and adaptability

The strategy at Nithyananda Associates Investment Decision Dilemma is flexible and

adaptable. This is an important aspect of the strategic direction, and strategy setting at
Nithyananda Associates Investment Decision Dilemma. Rigidity in strategy leads a
company and a business to often become stagnant and obstructs advancement, and
progression with evolving changes in the consumer markets. With flexibility and
adaptability, the Nithyananda Associates Investment Decision Dilemma is not only able to
benefit from quickly reacting and responding to changing consumer patterns globally, but is
also able to adapt its products locally and culturally via localization for different countries
and regions. Moreover, the company is often able to proactively predict consumer market
changes, and devise strategic changes accordingly to meet the market trends. 13
Structure

Organizational hierarchy

Nithyananda Associates Investment Decision Dilemma has a flatter organizational

hierarchy that is supported by learning and progressive organizations. With lesser
managerial levels in between and more access to the senior management and leadership, the
employees feel more secure and confident and have higher access to information.
Moreover, the flatter hierarchy also allows quicker decision-making processes for
Nithyananda Associates Decision Dilemma and increases organizational commitment in the
employees.

Inter-Departmental coordination

Nithyananda Associates Investment Decision Dilemma has high coordination between

different departments. The company’s departments often form inter-department teams for
projects and tasks that require multiple expertise. All coordination between different
departments is effective and organized. Nithyananda Associates Investment Decision
Dilemma has a systematic process for initiating and monitoring coordination between
departments to ensure smooth work operations and processes – and goal attainment.

Internal team dynamics [department specific]

Nithyananda Associates Investment Decision Dilemma encourages teamwork and team-

oriented tasks. Where jobs require individual attention and scope, the company also assigns
individual responsibilities and job tasks. However, all employees at Nithyananda
Associates Investment Decision Dilemma are expected to be team players who can work
well with and through other members, and who get along well get along well with other
people. The teams Nithyananda Associates Investment Decision Dilemma are supportive of
all embers and work in synch with synergy towards achieving the broader team objectives
and goals under the Nithyananda Associates Investment Decision Dilemma designed
strategy and values.
Centralization vs. decentralization

Nithyananda Associates Investment Decision Dilemma has a hybrid structure between

centralization and decentralization. Like many progressive organizations, Nithyananda
Associates Investment Decision Dilemma largely supports decentralized decision making.
Job roles at Nithyananda Associates Investment Decision Dilemma are designed to be
carried out with responsibility, and employees often set their goals with mutual
coordination and understanding with the supervisors.

However, Nithyananda Associates Investment Decision Dilemma is also centralized in

making sure that supervisors oversee, and approve of the various efforts, and tactics that
employees choose to ensure that they are aligned with the organizational strategy ad values.

Communication

Nithyananda Associates Investment Decision Dilemma has a developed and intricate

system for ensuring communication between employees, and different managerial levels.
The communication systems at Nithyananda Associates Investment Decision Dilemma
enhance the overall organizational structure. The systematic, defined, and organized
communication allows an easy flow of information and ensures that no organizational tasks
and goals are compromised because of a lack of communication, or misunderstandings.

Organizational systems in place

Nithyananda Associates Investment Decision Dilemma has defined and well-demarcated systems in place
to ensure that the business operations are managed effectively and that there are no conflicts or disputes.
The systems at Nithyananda Associates Investment Decision Dilemma are largely departmental in nature,
and include, for example:
1. Human resource management

2. Finance

3. Marketing

4. Operations

5. Sales

6. Supply chain management

15
7. Public Relation Management
 8. Strategic leadership

Soft elements

The soft elements of the McKinsey 7s model, in turn, include shared values, staff, skills,
and strategy. These elements are less tangible in nature and are more influenced by the
organizational culture. As such, the management does not have direct influence or control
over them. These elements are also harder to describe and directly identify–but are equally
important for an organization’s success and improved performance.
The Nithyananda Associates Investment Decision Dilemma business also ensures that all its
activities and operations are conducted with high ethical and moral standards that redefined
and benchmarked against international criteria.

Corporate culture

Nithyananda Associates Investment Decision Dilemma encourages an inclusive culture that

celebrates diversity. The company has an interstate presence, and production units that are
spread across different cities, as such, Nithyananda Associates Investment Decision
Dilemma ensure that its organizational culture is supportive of diversity, and has internal
policies to reduce incidences of discrimination. The corporate culture at Nithyananda
Associates Investment Decision Dilemma also encourages innovation and creativity by
allowing independence for growth to individuals and teams – thus helping them refine their
careers as well as personalities. Lastly, the corporate culture at Nithyananda Associates
Investment Decision Dilemma also has a supportive leadership which works towards
increasing increasing employee motivation and job satisfaction by giving way to visibility

And Accessibility.

16
Task alignment with values

Nithyananda Associates Investment Decision Dilemma ensures that all its job tasks and
roles are aligned with the core values that the company propagates. This means that all
activities, tactics, and strategic tactics employed by Nithyananda Associates Investment
Decision Dilemma will reflect its core values, and will not deviate away from these. This is
to ensure a consistent, and reliable brand image, as well as an honest organizational culture.
In the event of organizational change, the company will continue to ensure that all change
management processes and methods incorporate the core values so that the organizational
culture is consistently maintained, and systematically changed if need be.

Style

Management/leadership style

Nithyananda Associates Investment Decision Dilemma has a participative leadership style.

Through a participative leadership style, Nithyananda Associates Investment Decision
Dilemma is able to engage and involve its employees in decision-making processes and
managerial decisions. This also allows the leadership to regularly interact with the
employees and different managerial groups to identify any potential conflicts for resolution,
as well as for feedback regarding strategic tactics and operations. Through its participative
leadership, Nithyananda Associates Investment Decision Dilemma is able to enhance
employee motivation, and increase organizational commitment and ownership amongst
employees as well as other stakeholders.

Effectiveness of leadership style

The participative leadership style is highly effective in achieving the business goals and
vision of the organization. Employees feel to be active members of the organization who
are valued for their suggestions, feedback, and input. Moreover, through participative
leadership, leaders and managers are able to identify current and potential conflicts within
Nithyananda Associates Investment Decision Dilemma organization, and actively work to
resolve them as soon as possible.

17
Cooperation vs competition–internally

With its supportive and encouraging organizational culture, Nithyananda Associates

Investment Decision Dilemma gives way to internal collaboration and cooperation between
employees, systems, teams, and departments. This cooperation and collaboration at
Nithyananda Associates Investment Decision Dilemma is important since its operations are
spread globally, and because tasks and responsibilities within the company often require
inter-departmental feedback and input. Moreover, with increased expansion, and synergy,
the business also regularly forms project teams –which function effectively because of the
cooperative and collaborative culture within the Nithyananda Associates Investment
Decision Dilemma organization.

Team vs groups

Nithyananda Associates Investment Decision Dilemma has effective and functional teams
and works with them internally to achieve its various business goals and objectives, and
complete tasks. The company’s management is encouraging and supportive, and the
leadership provides a motivating and pragmatic vision to ad achieve. The human resource
management system, as well as the organizational training, supports all employees in their
growth fairly and transparently. This leads to effective team formation instead of nominal
groups within the organization for various projects, as well as department-specific tasks and
roles. 1
 Staff

Employee skill level vs business goals

Nithyananda Associates Investment Decision Dilemma has a sufficient number of

employees employed across its global operations. Employees for different job roles and
positions are hired internally as well as externally – depending on the urgency and the skill
levels required. Based on this, it is seen that Nithyananda Associates Investment Decision
Dilemma has employees who are skilled as per the requirements of their job roles and
positions. All employees are given in house training to familiarize themselves with the
company and its values. External training along with in-house training is provided for skill
level enhancement.

All job roles and positions are designed to facilitate the achievement of business goals, and
as such, employee skill level at Nithyananda Associates Investment Decision Dilemma is
sufficient to achieve the business goals of the company.

Number of employees

Nithyananda Associates Investment Decision Dilemma has employed a large number of

employees. The number of employees varies from country to country as per the
requirements and needs of the business and operations. The global team of Nithyananda
Associates Investment Decision Dilemma is an inclusive one that accepts, and encourages
diversity, and works in synchronization with members to ensure attainment of business
goals.

Gaps in required capabilities and capacities

Nithyananda Associates Investment Decision Dilemma has a well-defined system for

identifying potential needs of capabilities and capacities for the organization. The human
resource function of the business has a systematic process that aligns all other department
to identify potential vacancies or skill gaps. Based on the nature of the need, the human
resource department arranges for recruitments which may be permanent or contractual in
nature, as well as arranges training sessions if need be for the current workforce.
19
Skills

Employee skills

Nithyananda Associates Investment Decision Dilemma has a commendable workforce,

with high skills and capacities. All employees are recruited based on their merit and
qualifications. Nithyananda Associates Investment Decision Dilemma prides itself on
hiring the best professionals and grooming them further to facilitate growth and
development.

Employee skills vs task requirements

Nithyananda Associates Investment Decision Dilemma has defined tasks and job roles and
hires and trains employees for skill levels accordingly with respect to those. The company
ensures that all its job requirements are met and that employees have the sufficient skills to
perform their respective jobs in accordance with the values and culture as well as the
business goals and strategy of Nithyananda Associates Investment Decision Dilemma.

Skill management

Nithyananda Associates Investment Decision Dilemma pays particular attention to

enhancing the skills and capacities of its employees. It arranges regular training and
workshops – internally as well as externally managed-to provide growth and development
opportunities for its employees. Nithyananda Associates Investment Decision Dilemma
focuses on personal as well as professional growth for its employees and works accordingly
with them.

20
 PORTERS FIVE FORCE MODEL

Commitment over their products with time. There is low danger of new entrants to
Nithyananda Associates Ltd as it has rather large network of circulation worldwide
dominating with well- reputed image. Nithyananda Associates Ltd has gotten several
companies that helped it in diversity and development of its item's profile. This is the
extensive description of the Porter's model of 5 forces of Nithyananda Associates Ltd
Company, given in Exhibit B.

Competitiveness

Nithyananda Associates Ltd is one of the leading companies in this competitive industry
with several strong competitors like Unilever, Kraft foods and Group DANONE.
Nithyananda Associates Ltd is running well in this race for last 150 years. The competition
of other companies with Nithyananda Associates Ltd is quite high.

Threat of New Entrants

Several barriers are there for the brand-new entrants to happen in the consumer food
market. Just a couple of entrants succeed in this industry as there is a requirement to
comprehend the consumer requirement which needs time while current rivals are aware and
has progressed with the consumer.

Bargaining Power of Suppliers

In the food and drink market, Nithyananda Associates Ltd owes the largest share of market
21
needing greater number of supply chains. This causes it to be an idyllic purchaser for the
provider. Any of the provider has never ever expressed any grumble about cost and the
bargaining power is also low.

22
Bargaining Power of Buyers

There is high bargaining power of the buyers due to fantastic competitors. Changing cost is
quite low for the consumers as many businesses’ sale a variety of comparable items. This
seems to be a fantastic danger for any company. Thus, Nithyananda Associates Ltd ensures
to keep its customers satisfied. This has led Nithyananda Associates Ltd to be among the
faithful business in eyes of its buyers.

Competitor Analysis

Nithyananda Associates Ltd covers several the popular customer brand names like Set Kat
and Nescafe etc. About 29 brand names among all its brand names, each brand name made
a profit of about $1billion in 2010. Its huge part of sale remains in The United States and
Canada making up about 42% of its all sales. In Europe and U.S, the leading major brands
sold by Nithyananda Associates Ltd in these states have a fantastic reputable share of
market. Also, Nithyananda Associates Ltd, Unilever and DANONE are two big markets of
food and beverages as well as its primary competitors. In the year 2010, Nithyananda
Associates Ltd had earned its yearly revenue by 26% increase since of its increased food
and beverages sale particularly in cooking stuff, ice-cream, drinks based on tea, and frozen
food. On the other hand, DANONE, due to the increasing costs of shares resulting a boost
of 38% in its profits. Nithyananda Associates Ltd reduced its sales cost by the adaptation of
a new accounting treatment. Unilever has number of staff members about 230,000 and
functions in more than 160 countries and its London headquarter. It has ended up being the
second biggest food and drink market in the West Europe with a market shareof about 8.6%
with just a difference of 0.3 points with Nithyananda Associates Ltd. Unilever shares a
market share of about 7.7 with Nithyananda Associates Ltd ending up being first and
ranking DANONE as third. Nithyananda Associates Ltd draws in regional clients by its low
expense of the item with the regional taste of the products keeping its top place in the
worldwide market. Nithyananda Associates Ltd business has about 280,000 workers and
functions in more than 197 nations edging its competitors inmany regions. Nithyananda
Associates Ltd has also minimized its cost of supply by introducing E- marketing in
contrast to its rival.

23
PRODUCTION PLANNING AND CONTROL

Production Planning and Control involves the organization of an overall

manufacturing system to produce a product. Production Planning and Control function
essentially consist of planning the production in a manufacturing organization before actual
production activities start and exercising control activities to ensure that the planned
production is realized in terms of quality, quantity, delivery schedule and the cost of
production.

The main function of this department is to ensure optimum utilization of resources

as well as capital locked up in work in progress inventory. The purpose of this department
is to provide a procedure for planning, scheduling, and controlling of production activities.
The planning process is done with the help of supply chain management (SCM). The
monthly feedback of the production is given against the monthly production plan given by
the head office.

SYSTEMS DEPARTMENT

Information is an asset to any organization. Therefore, Management Information Systems

(MIS) enjoys much practical significance in the management of highly complicated
business enterprise. MIS is a set of interrelated components that collect, process, store and
distribute information to support decision-making, coordination, and control in an
organization.

System department is responsible for implementing and maintaining all the IT services at
the plant. The main function of this department is operation and coordination of all systems
in the organization. Company has a proper and adequate system of internal controls
including computerized information system controls and security in data, to ensure that all
assets are safe guarded and protected against loss from unauthorized use or disposition and
that all transactions are authorized, recorded, and reported directly. The company uses
System Administrative Protocol (SAP) system, an IT enabler across the company to
develop an integrated database. 24
TECHNICAL DEPARTMENTS

Technical department is concerned with the implementation of technology for

manufacturing cost effective quality products. Its activities include development of
compound, development of new products and improving engineering standards. Provide
technical support to produce compounds, treads and other components.

The technical department plays a very crucial role in the organization. Technical
department deals with implementation of technology aspects in consultation with corporate
technology for manufacturing cost effective and quality products for meeting customer
requirements. Supporting manufacturing functions for achieving corporate goals and
efficiencies is an other duty of this department. The main functions are development of new
design, modification of exiting design and comparing competitor’s design.

25
 CHAPTER-4

SWOT ANALYSIS

STRENGTH

 Market leadership in the dominant industry segments like construction of bridges and commercial
buildings.

 Dynamic and progressive leadership.

 Responsive to changes in market condition and product profile.

 Leadership position being maintained through focused marketing strategies.

 Product innovation and reliable superiority.

 Superior product quality.

 Strong brand equity.

 Largest distribution network in the specified area.

 Quick responsive to market needs.

 High consumer and brand recalling a sensitive market.

 Good relationship between employees and employers.

 Good will of the organization.

26
WEAKNESSES

 Lack of technical knowledge about the product they are selling.

 Leads to difficulties in providing accurate information and `recommendations to customers.

 Advertisements are less.

 Poor communication skills may hinder their ability to effectively assist clients.

 Poor customer Service may effect to address customers specific needs.

OPPORTUNITIES

 With the construction industry continually evolving, there’s the opportunity for the
company to tap into a growing market, especially in regions experiencing infrastructure
development.

 Embracing and integrating new technologies, such as online platforms or innovative building
materials, can give the company a competitive edge and open up new avenues for sales.

 As environmental concerns rise, there’s an opportunity to cater to the growing demand

for eco-friendly and sustainable building materials, appealing to environmentally
conscious customers.

 In then economic scenario, imports will be cheaper enabling access to global sources
for raw materials.

27
THREATS

 Higher transaction costs.

 Rising cost of raw materials.

 Price of iron which accounts for nearly one third of total raw material cost has
witnessed unexpected and unprecedented increase and the trend is likely to continue.

 Integration with the global economy will necessitate lowering of import tariffs not only
for raw materials, but finished products like cements.

28
 CHAPTER -5
FINACIAL STATEMENT ANALYSIS
RATIO ANALYSIS

Ratio analysis is referred to as the study or analysis of the line items present in the financial
statements of the company. It can be used to check various factors of a business such as
profitability, liquidity, solvency and efficiency of the company or the business.

Ratio analysis is mainly performed by external analysts as financial statements are the
primary source of information for external analysts.

The analysts very much rely on the current and past financial statements in order to obtain
important data for analyzing financial performance of the company. The data or
information thus obtained during the analysis is helpful in determining whether the
financial position of a company is improving or deteriorating.

1. CURRENT RATIO

The current ratio is a liquidity ratio that is used to calculate a company's ability to meet its
short-term debt and obligations, or those due in a single year, using available on its balance
sheet.

CURRENT RATIO= CURRENT ASSET / CURRENT LIABILITY

CURRENTASSETS CURRENT CURRENT

YEAR
LIABILTY RATIO

2021-22 75.3 26.7 2.82

2022-23 109.3 43.7 2.50

Current Ratio
120
100
80
60
40
20
0
2021-22 2022-23 29
CA CL
Analysis and interpretation

The current ratio with the reference to above graph show that there is an increase in
the current ratio this shows that the financial position of the organization is good.

2. LIQUID RATIO

A liquidity ratio is a type of financial ratio used to determine a company's ability to

pay its short-term debt obligations. The metric helps determine if a company can
use its current, or liquid, assets to cover its current liabilities.

LIQUIDITY RATIO = CURRENT RATIO - INVENTORY / CURRENT

LIABALITIES

YEAR INVENTORY CURRENT RATIO

LIABALITY

2021-22 5.83 26.7 0.21

2022-23 10.83 43.7 0.24

50
Chart Title
45
40
35
30
25
20
15
10
5
0
2021-22 2022-23

INVENTORY CL

ANALYSIS AND INTERPRETATION

The liquid of inventory of 2021-22 is less and the current liability is less and the
liquid ratio is comparatively less than that of 2022-23.

30
31
3. LIQUID RATIO

A liquidity ratio is a type of financial ratio used to determine a company's ability to

pay its short-term debt obligations. The metric helps determine if a company can
use its current, or liquid, assets to cover its current liabilities.

LIQUIDITY RATIO = CURRENT RATIO – INVENTORY / CURRENT

LIABALITIES

YEAR INVENTORY CURRENT RATIO

LIABALITY

2021-22 5.83 26.7 0.21

2022-23 10.83 43.7 0.24

Chart Title
50
45
40
35
30
25
20
15
10
5
0
2021-22 2022-23

INVENTORY CL

Analysis and Interpretation

The liquid of inventory of 2021-22 is less and the current liability is less and the
liquid ratio is comparatively less than that of 2022-23.

32
 4. NET PROFIT RATIO

Net Profit Ratio, also referred to as the Net Profit Margin Ratio, is a profitability
ratio that measures the company's profits to the total amount of money brought into
the business.

Net profit ratio=Net profit / net sales*100

YEAR NET PROFIT NET SALES RATIO

2021-22 65.66 876 7.49

2022-23 112.52 1078 10.43

NET PROFIT RATIO

1200

1000

800

600

400

200

0
2021-22 2022-23

NET PROFIT NET SALES

Analysis and Interpretation

The net profit of the 2021-22 is less and its net sales is also less compared to 2022-
23. The net profit of the 2022-23 is more and the net sales is also more compared to
previous year 2021-22

33
 CHAPTER-6

LEARNING EXPERIENCE

Learning and experience of Nithyananda Associates

Nithyananda Associates is a leading building material seller company with a local presence.
The company has a rich history and has been in the industry for over 40 years. Nithyananda
Associates has established itself as a company that values learning and experience, and this
is evident in various ways.
One of the ways Nithyananda Associates demonstrates its commitment to learning is
through its training and development programs. The company offers various training
programs for its employees, including leadership development, technical training, and
functional training. These programs are designed to help employees enhance their skills and
knowledge, which ultimately benefits the company as well.
Another way Nithyananda Associates values learning is through its research and
development efforts. This emphasis on innovation has helped Nithyananda Associates stay
ahead of the competition and maintain its market position.
Experience is also highly valued at Nithyananda Associates. The company has a diverse
workforce that brings a wealth of experience from different industries and backgrounds.
This diversity helps the company create a dynamic work environment that fosters
innovation and creativity.
Nithyananda Associates also encourages its employees to gain experience through job
rotations and international assignments. This allows employees to gain exposure to
different functions and cultures, which helps them develop a global perspective and
enhances their skills and knowledge.
Overall, learning and experience are essential values at Nithyananda Associates, and the
company’s commitment to these values has helped it become a leader in the building
material selling industry.

34
 BIBLIOGRAPHY:

BOOKS:

o Paul Newton & Helen Bristol-Porters Five Force Book

o Dr. Meena Kumari K,(2017)“India Post Payments Bank-Problems and Prospect”
o Bhansali S ,Bhatt T, Chhatwani M, Despande A, and Iyer G(2018) “Role of
Payments Banks in India: Opportunities and Challenges”

ARTICLES:

o Annual report of IPPB of the year 2020-2021

o IPPB Brochure

WEBSITE;

1. Nithyananda AssociatesLtd. (n.d.).

Home[Website].Retrievedfromhttps://www.justdial.com/Kozhikode/Nithyananda-
Associates-Near-Old-Chitra-Talkies-Koyilandy/0495PX495-X495-100629162513-
Q4S3DC_BZDET

35
 ANNEXURE

BALANCE SHEET AS ON 2023

LIABILITIES AMOUNT ASSETS AMOUNT

Non-Current Non-Current Assets

Liabilities
Share Capital 87.99 Fixed Assets 316.76
Account

Long Term borrowing - Non-Current 8

Investments
Deferred Tax 5.85 Deferred Tax 5.85
liabilities[Net] Assets[Net]
Other Long- 34.59 Long Term Loans -
Term and Advances
Liabilities
Long Term 2.51 Other Non- 25.69
Provisions Current Assets
Total Non-Current 130.94 Total Non- 356.3
Liabilities Current Assets

Current Liabilities: Current Assets:

Short Term 9.10 Inventories 10.83
Borrowings
Short Term 3.09 Trade Receivables 53.83
Provisions
Trade Payables 25.89 Cash and 42.95
Cash
Equivalents
Other Current 4.62 Short Term Loans -
Liabilities and Advances
Other Current Assets 1.69

Total 42.7 Total 109.3

36
PROFIT AND LOSS A/C AS ON 2023(inCr.)

PARTICULARS AMOUNT

INCOME
Revenue From Operations 6.38
Other Income 4
TOTALREVENUE 10.38

EXPENSES

Purchase Of Stock – In Trade 5.14

Employee Benefit Expenses 1.19
Finance Costs 99.23
Depreciation And Amortization Expenses 2.03
Other Expenses 4.93
TOTAL EXPENSES 112.52

PROFIT/LOSS BEFORE TAX 112.52

TAX EXPENSES–CONTINUED OPERATIONS

Current Tax 2.03
Differed tax 0.91
TOTAL TAX EXPENSES 2.94

PROFIT/LOSS AFTER TAX 109.58

37
BALANCE SHEET AS ON 2022(inCr.)

LIABILITIES AMOUNT ASSETS AMOUNT

Non-Current Non-Current Assets

Liabilities
Share Capital 67.14 Fixed Assets 216.76
Account
Long Term - Non–Current 7.06
borrowing Investments
Deferred tax 5.85 Deferred Tax 1.17
liabilities[Net] Assets[Net]
Other Long 24.59 Long Term Loans and -
Term Advances
Liabilities
Long Term 1.51 Other Non-Current 21.69
Provisions Assets
Total Non-Current 99.09 Total Non-Current 246.68
Liabilities Assets

Current Liabilities: Current Assets:

Short Term 8.10 Inventories 5.83
Borrowings
Short Term 4.09 Trade Receivables 33.83
Provisions
Trade Payables 12.89 Cash and Cash 32.95
Equivalents
Other Current 1.62 Short Term Loans and -
Liabilities Advances
Other Current Assets 2.69

Total 26.7 Total 75.3

38
PROFIT AND LOSS ACCOUNT

PARTICULARS AMOUNT

INCOME
Revenue From Operations 65.77
Other Income -
TOTAL REVENUE 65.77

EXPENSES
Purchase Of Stock – In Trade 7.79
Employee Benefit Expenses 3.12
Finance Costs 50.72
Depreciation And Amortization Expenses 2.51
Other Expenses 1.52
TOTAL EXPENSES 65.66

PROFIT/LOSS BEFORE TAX 65.66

TAX EXPENSES–CONTINUED OPERATIONS

Current Tax 8.06
Differed tax 0.28
TOTAL TAX EXPENSES 8.34

PROFIT/LOSS AFTER TAX 57.32

39
PICTURES

40
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