FINANCIAL

RATIO
ANALYSIS
Aleena 194120, Roll.no: 6
Carolin 194096, Roll.no: 14
Palak 184068, Roll.no: 43
Rozelle 194137, Roll.no: 50
Nestlé
 Nestlé India Limited, is the Indian
subsidiary of Nestlé which is a Swiss
multinational company. The company is
headquartered in Gurgaon, Haryana.
 The company's products include food,
beverages, chocolate, and confectioneries.
 3 Points
# INITIAL PUBLIC OFFERING was issued first to public in 1968.
# FACE VALUE of share 10.00.
# MANAGEMENT
-SURESH NARAYAN: CHAIRMAN AND MANAGING DIRECTOR
-MARTIN ROEMKENS: EXECUTIVE DIRECTOR – TECHNICAL
-SWATI A PIRAMAL: IND. NON- EXECUTIVE DIRECTOR
-RAMA BIJAPURKAR: IND. NON-EXECUTIVE DIRECTOR
Financial Ratios
 …….in Rs. Cr. ……..

Financial Ratio Analysis Model

Ratios 2018 Ratios 2019
MPS 8078.83 MPS 10726.41

EPS 166.66 EPS 204.27

PE Ratio 48.47 PE Ratio 52.51

Total Assets 8088.08 Total Assets 7058.2

Total Liabilities 4414.34 Total Liabilities 5125.93

Book Value 3673.74 Book Value 1932.27

No. of S hares 100000000 No of S hares 100000000

PB Ratio 21.99 PB Ratio 55.51

Total Long Term Debts 35.14 Total Long Term Debts 53.14

Total Equity 3673.74 Total Equity 1932.26

DE Ratio 0.009 DE Ratio 0.02

 Balance Sheet
 ……...in Rs. Cr. …….
BALANCE SHEET FY2018 BALANCE SHEET FY2019
TOTAL ASSETS TOTAL LIABILITIES TOTAL ASSETS TOTAL LIABILITIES

8088.08 4414.34 7058.2 5125.92

CURRENT ASSETS ₹ 4,736.95 CURRRENT LIABILITIES ₹ 1,854.94 CURRENT ASSETS ₹ 3,817.12 CURRRENT LIABILITIES ₹ 2,147.50
NON CURRENT ASSETS ₹ 3,351.12 NON CURRRENT LIABILITIES ₹ 2,559.39 NON CURRENT ASSETS ₹ 3,241.03 NON CURRRENT LIABILITIES ₹ 2,978.42
TOTAL ASSETS 8088.08 TOTAL LIABILITIES ₹ 4,414.34 TOTAL ASSETS 7058.15 TOTAL LIABILITIES 512.92

TOTAL EQUITY 3674 TOTAL EQUITY 1932

TOTAL LIABILITIES & SHAREHOLDERS EQUITY 8088 TOTAL LIABILITIES & SHAREHOLDERS EQUITY 7058
TOTAL EQUITY SHARES 9.64 TOTAL EQUITY SHARES 9.64
 Net Income
 …….in Rs. Cr. ……..
2018-19 2019-20

1606.93 1969.54
Wipro
 Wipro Limited is a global information technology
(IT) services provider. It operates through two
segments: IT Services and IT Products.
 Wipro India Business, a part of Wipro Limited is a
leading global end to end IT transformation,
consulting and business process services
provider and a pioneer in IndianMarket with
decades of experience.
 3 Points
# SERVICES: IT services, Consulting, Outsourcing, Managed Services.
# INITIAL PUBLIC OFFERING: was in 1946.
# FACE VALUE of share (Rs.): 2.00
# MANAGEMENT
- FOUNDER: Mohamed Premji
-OWNER: Azim Premji
Financial Ratios
 …….in Rs. Cr. ……..

Financial Ratio Analysis Model

Ratios 2019 Ratios 2020
MPS 254.55 MPS 196.7

EPS 14.98 EPS 16.66

PE Ratio 16.99 PE Ratio 11.807

Book Value Per Share 94.361 Book Value Per Share 95.157
Rati
No Of Shares 6007376837 No of Shares 5833384018
MP
PB Ratio 2.69 PB Ratio 2.067
EPS
DE Ratio 0.05 DE Ratio 0.031
PE Ra
Total Long Term Debts 2836.8 Total Long Term Debts 1747.8
Book Value
Total Equity 56686.3 Total Equity 55509.2
No Of S

PB Ra

DE Ra

Total Long T

Total Eq
 Balance Sheet
 …….in Rs. Cr. ……..

BALANCE SHEET FY2019 BALANCE SHEET FY2020

TOTAL ASSETS TOTAL LIABILITIES TOTAL ASSETS TOTAL LIABILITIES

82586.39 25900.1 80999.6 25490.4

CURRENT ASSETS ₹ 57,190.60 CURRRENT LIABILITIES ₹ 21,435.00 CURRENT ASSETS ₹ 51,985.10 CURRRENT LIABILITIES ₹ 21,639.30
NON CURRENT ASSETS ₹ 25,395.80 NON CURRRENT LIABILITIES ₹ 4,465.10 NON CURRENT ASSETS ₹ 29,014.49 NON CURRRENT LIABILITIES ₹ 3,851.10
TOTAL ASSETS 82586.39 TOTAL LIABILITIES ####### TOTAL ASSETS 80999.6 TOTAL LIABILITIES 25490.4

TOTAL EQUITY 56686 TOTAL EQUITY 55509

TOTAL LIABILITIES & SHAREHOLDERS EQUITY 82586 TOTAL LIABILITIES & SHAREHOLDERS EQUITY 81000
TOTAL EQUITY SHARES 603.39 TOTAL EQUITY SHARES 571.33
 Income Statement
 …….in Rs. Cr. ……..
Financial Year 2019 2020
Total Revenue 61632.7 63865.5
EBITDA 14226.39 15070.2
PBIT 12279.69 12984.7
PBT 11542.19 12251.9
Net Income 9003.69 9722.3
EPS 14.92 16.55
DPS 1 1
Payout Ratio 0.06 0.06
TITAN
 Titan Company Lmt was inaugurated on 26 July
1984.
 It’s a part of TATA and includes Tanishq
Jewellers, Fastrack, Skinn perfumes, etc.
Headquartered at Electronic City, Bangalore.
 3 Points

# FACE VALUE of share (Rs.): 1.00

# MANAGEMENT
- CEO & MD: C.K Venkataraman
- Chairman: N Muruganandam
 Balance Sheet
 …….in Rs. Cr. ……..

BALANCE SHEET 2019 BALANCE SHEET 2020

TOTAL ASSETS TOTAL LIABILITIES TOTAL ASSETS TOTAL LIABILITIES

11709.84 5625.61 13543.59 6870.44

CURRENT ASSETS ₹ 9,587.29 CURRRENT LIABILITIES ₹ 5,461.93 CURRENT ASSETS ₹ 10,120.29 CURRRENT LIABILITIES ₹ 5,626.55
NON CURRENT ASSETS ₹ 2,122.54 NON CURRRENT LIABILITIES ₹ 163.68 NON CURRENT ASSETS ₹ 3,423.30 NON CURRRENT LIABILITIES ₹ 1,243.89
TOTAL ASSETS 11709.84 TOTAL LIABILITIES ₹ 5,625.61 TOTAL ASSETS 13543.59 TOTAL LIABILITIES 6870.44

SHAREHOLDERS EQUITY (NET WORTH) 6084.2 SHAREHOLDERS EQUITY (NET WORTH) 6673.2

TOTAL LIABILITIES & NET WORTH 11710 TOTAL LIABILITIES & NET WORTH 13544
TOTAL EQUITY SHARES 88.77 TOTAL EQUITY SHARES 88.77
 Financial Ratios
 ……….in Rs. Cr. ………

Financial Ratio Analysis Model

Ratios 2019 Ratios 2020
MPS 1117.00 MPS 881

EPS 15.81 EPS 16.9

PE Ratio 70.65 PE Ratio 52.13

Book Value 6084.23 Book Value 6673.15

No Of Shares 88.77 No of Shares 88.77

PB Ratio 16.3 PB Ratio 11.71

DE Ratio 0.005 DE Ratio 0.16

Total Long Term Debts 31.67 Total Long Term Debts 1073.26

Total Equity 6084.23 Total Equity 6673.15

Total Liabilities 5625.61 Total Liabilities 6870.44

Total Assets 11709.84 Total Assets 13543.59

Net Income Net Income 1501.39

1404.15
 Income Statement
 ……….in Rs. Cr. ………
Financial Year 2019 2020
Total Revenue 19961.46 21204.77
EBITDA 2172.27 2615.78
PBIT 2009.43 2267.82
PBT 1956.89 2101.65
Net Income 1404.15 1501.39
EPS 15.81 16.91
DPS 5 4
Payout Ratio 0.31 0.23
WEST COAST PAPER MILLS

 West Coast Paper Mills Limited produces and sells

pulp, paper, and paper boards in India. It operates
through two segments, Paper/Paperboard and
Telecommunication Cables.
 West Coast Paper Mills Limited was founded in 1955
and is based in Kolkata, India.
 The company exports its paper products to the Asia
Pacific, the Middle-East, the Mediterranean, and the
African sub continents.
 3 Points
# SERVICES: FMCG, Paper.
# INITIAL PUBLIC OFFERING: was in 2001.
# FACE VALUE of share (Rs.): 2.00
# MANAGEMENT
- CEO & MD: Shree Bangur
 Balance Sheet
 ……….in Rs. Cr. ………
BALANCE SHEET FY2019 BALANCE SHEET FY2020
TOTAL ASSETS TOTAL LIABILITIES TOTAL ASSETS TOTAL LIABILITIES

1919.86 816.46 3184.14 1479.93

CURRENT ASSETS ₹ 842.57 CURRRENT LIABILITIES ₹ 512.97 CURRENT ASSETS ₹ 1,028.93 CURRRENT LIABILITIES ₹ 707.29
NON CURRENT ASSETS ₹ 1,077.29 NON CURRRENT LIABILITIES ₹ 303.49 NON CURRENT ASSETS ₹ 2,155.21 NON CURRRENT LIABILITIES ₹ 772.64
TOTAL ASSETS 1919.86 TOTAL LIABILITIES ₹ 816.46 TOTAL ASSETS 3184.14 TOTAL LIABILITIES 1479.93

TOTAL EQUITY 1103.4 TOTAL EQUITY 1704.2

TOTAL LIABILITIES & SHAREHOLDERS EQUITY 1919.9 TOTAL LIABILITIES & SHAREHOLDERS EQUITY 3184.1
TOTAL EQUITY SHARES 6.6 TOTAL EQUITY SHARES 6.6
 Income Statement
 ……….in Rs. Cr. ………

Financial Year 2019 2020

Total Revenue 1998.96 2546.44
EBITDA 530.91 669.83
PBIT 354.9 471.97
PBT 325.64 397.01
Net Income 296.01 370.38
EPS 44.82 56.08
DPS 5 5
Payout Ratio 0.11 0.08
Financial Ratios
 ……….in Rs. Cr. ………

Financial Ratio Analysis Model

Ratios 2019 Ratios 2020
MPS 263.21 MPS 130.95

EPS 44.81 EPS 56.07

PE Ratio 5.4 PE Ratio 3.1

Book Value Per Share 167 Book Value Per Share 127

PB Ratio 2 PB Ratio 1

DE Ratio 0.28 DE Ratio 0.45

Total Equity 1103.4 Total Equity 1704.21

Long Term Debt Equity 0.14 Long Term Debt Equity 0.39
 Compared Ratios

WIPRO NESTLE TITAN WEST COAST

SECTOR PE 24.3 74.61 73.24 22.54

SECTOR PB 6.04 6.6 3.05 6.04