A COMPARATIVE STUDY

BETWEEN JET AIRWAYS AND

KINGFISHER AIRLINES
LIMITED

PRESENTED BY – SWETA TIWARI

KANDARP SINGH
 INCOME STATEMENT
jet airways % change kingfisher airlines % change
PARTICULARS 2017 2018 2011 2012

INCOME 2417506 2517747 4% 649556.23 582390.8 -10%

EXPENSES 2272979 2590241 14% 801634.52 927000.01 16%

Aircraft Fuel Expenses 593593 741979 25% 227402.58 294588.58 30%

Aircraft and Engines Lease Rentals 243081 245684 1% 98399.56 86845.15 -12%

Employees Remuneration and

Benefits 308421 317422 3% 67600.85 66950.65 -1%

Finance Cost 85868 84894 -1% 131294 127633.52 -3%

DEPRECIATION & AMORTISATION 67155 62114 -8% 24103.76 34186.59 42%

PROFIT BEFORE TAX 144527 -72494 -150% -152078.29 -344609.21 -127%

PROFIT/ LOSS AFTER TAX 149868 -63645 -142% -102739.8 -232800.75 -127%
 BALANCE SHEET
JET AIRWAYS % CHANGE KINGFISHER AIRLINES %CHANGE
PARTICULARS 2017 2018 2011 2012
NON CURRENT ASSETS 741865 565541 -24% 650110.45 746119.33 15%

Property, plant and equipment 486089 289203 -41% 157188.69 144302.75 -8%
Capital work in progress 70930 2474 -97%
INVESTMENTS 74897 83746 12% 500000 256000 -49%
LOAN 11957 9313 -22% 189810.56 192205.56 1%
OTHERS 23393 14252 -39% 10327.89 5021.69 -51%
CURRENT ASSTES 546366 729968 34% 175209.98 161883.53 -8%
INVENTORIES 50612 48764 -4% 18765.55 20478.51 9%
TRADE RECEIVABLE 133484 128078 -4% 44052.7 18759.37 -57%

CASH AND CASH EQUIVALENTS 53759 32113 -40% 25236.25 18226.73 -28%
LOANS 712 3126 339% 84900.4 103209.77 22%
EQUITY AND LIABILITIES -650515 -713913 -10% -295119.26 -508240.1 -72%
EQUITY SHARE CAPITAL 11360 11360 0% 105087.92 113074.73 8%
OTHER EQUITY -661875 -725273 -10% -400207.18 -621314.83 -55%
NON-CURRENT LIABILITIES 745289 558907 -25% 633902.43 572648.88 -10%
BORROWINGS 696785 508557 -27% 630583.89 569540.18 -10%
CURRENT LIABILITIES 1193457 1450515 22% 486537.26 843594.08 %73%
BORROWING 25252 20956 -17% 60413.6 233459.66 286%
TRADE PAYABLES 487300 671380 38% 219906.36 281651.86 28
 SHARE HOLDING PATTERN

CATEGORY OF SHAREHOLDER JET KINGFISHER

PROMOTER AND PROMOTER GROUP 51 50.2

FINANCIAL INSTITUTION AND BANKS 13.17 18.45

Insurance Companies 2.14 0.2

 CASH FLOW STATEMENT
JET KINGFISHER

PARTICULARS

2016 2017 2011 2012

Net cash flow generated from operating activities 253114 96085 222.56 -88554.59

Net cash flow generated from / (used in) investing

-73904 164487 -3804.85 -38757.16
activities

Net cash used in financing activities -243759 -237858 8171.84 120302.23