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COMPARATIVE

ANALYSIS OF
FINANCIAL
STATEMENTS

Presented By:
1.Roopam Dwivedi
2.Priya Paliwal
3.Md Arham
4.Affan Ali Siddiqui
5.Parav Bansal
6.Aditya SIngh
Company information

Hero Pantaloons
Hero Motocorp Ltd., Pantaloons Fashion &
formerly Hero Honda, is an Retail Limited is an Indian
Indian motorcycle and scoote premium clothing retail
r manufacturer based in New chain. Pantaloons was
Delhi, India. The company is previously controlled by
the largest two-wheeler the Future Group, and was
manufacturer in the world, taken over by Aditya Birla
Nuvo Limited (ABNL).
(ABNL
Balance sheet items
Property, plant and equipment

Hero Pantaloons
1.Data Processing Equipment 1.Leasehold Improvements
2.Translation Exchange 2.Computers
Difference 3.Vehicles
Balance sheet items
INTANGIBLE ASSETS

Hero Pantaloons
1.Data Processing 1.Brands/Trademarks
2.Translation Exchange 2.Franchisee Rights
Difference
3.Model Fee / Product Design
& Development
4.Export Licesnces
Balance sheet items
Financial assets

Hero Pantaloons
s
1.Investments 1.Security Deposits
s

INVENTORIES(Finished goods)

1. Two Wheelers 1. Premium Clothing


2. Goods in transit of two 2. Accessories
wheelers 3. Packing Material
3. Spare Parts
Profit and loss items
Revenue from operations
Pantaloons
Hero 1.Revenue from sale of goods
1.Sale of Products (including excise duty)
(a)Spare parts Sale of goods
(b)Income from services Revenue from redemption of loyalty
(c) Dealers support services points
(d)Goodlife program for customer 2.Total revenue from sale of goods
(e) Services - others Revenue from rendering of services
2. Other operating revenue 3.Other operating income
3.Duty drawback and other incentives Scrap sales
4.Incentive on investment from Export incentives
State Governments License fees and royalties
Cash discounts
Space on hire
Commission income
Profit and loss items
Employee benefit expenses
Profit and loss items
Finance costs
Profit and loss items
Other expenses
Pantaloons
1.Processing charges
2.Commission to selling agents
3.Brokerage and discounts
Hero 4.Transportation and handling
1.(Increase)/decrease of excise duty charges
on finished goods. 5.Legal and professional expenses
2.Packing, forwarding, freight etc. 6.Provisions for bad and doubtful
3.Rent deposits and advances
4.Lease rent 7.Printing and stationery
5.Donations 8.Travelling and conveyance
9.Communication expenses
10.Bank and credit card charges
11.Postage expenses
12.Information technology expenses
13.Outsourcing, housekeeping and
security expenses

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