A MAJOR PROJECT REPORT ON FINANCIAL

STATEMENT ANALYSIS WORK CARRIED OUT IN

CALSBERG
By PRIVATE LIMITED
G. NAGABHUSHANAM REDDY
Reg. No: 18S11E0015
ABSTRACT
Financial summaries are formulae record of the
monetary activities of a association, people ‘s or
other substance and give a blueprint of a association
of person's budgetary condition in both short and
future they give an precise image of an association's
condition and doing work results in a consolidated
outlook.
Budget reports are used as the executive’s apparatus
principally by go with official and financial
specialists in evaluating the normal situation and
tasking delayed consequences of the association
Introduction
The examination of fiscal summary is a
methodology of surveying the association
between section portions of financial synopsis to
secure an unrivalled appreciation of firm
budgetary position.
Assessment is a technique of in a general sense
examining the accounting information given in
budgetary verbalizations.
With the ultimate objective of examination,
particular things are explained; their
interrelationship with other.
Need for the Study
The study relating to financial statement
analysis is helpful to understand the
company position for the past 3 years. So
all the companies most of the cases trying
to analyze the company position and keep
it update and take necessary actions by
time to time.
Objectives
The present study is relating to financial
statement for 3 years.
To know the about the financial situation of the
company.
To know the firms efficient levels of the
organization.
Based on the financial statement analysis the
management took a decision.
To know about the comparison of each and
every year.
Scope of the Study
The scope of my project is 3 years
financial statements.
The scope of my project is limited.
In the financial statements I took 3 years
Balance sheet and analyze the company
position.
The research is based on the financial
situation of the company.
LIMITATIONS OF THE STUDY
The time period of project is very less.
The study financial statement is very
limited.
The study of the project tools is very
limited.
Research Methodology
Itis an experimental examination, so specialist has followed a logical way to
deal with the structure of the exploration technique for examination. For this
examination, a specialist is using auxiliary information as a wellspring of
data for in this manner investigates for example the Annual Reports, sites
and other publications. The following device and strategies have been
characterization in the examination (A) Accounting Techniques (B)
Statistical Techniques.
Primary data
Essential information alludes to that information which has been gotten by
the specialist legitimately from the respondents for explicit research work.
Secondary data
Optional information alludes to that information which is as of now in
presence and somebody has gotten for explicit reason yet reutilize by the
scientist. The said investigate work is in view of the auxiliary Data of
distributed budget report of chosen Indian businesses and they chose
organizations inside them.
Review of Literature
Jagannadha Rao (1991)
in his investigation expresses that there is poor condition of
monetary execution of the organization is the combined after-effect
of horrible factors, for example, constant low limit usage of the
units, fall in sugar recuperation in a portion of the units, poor
operational execution, high stick cost exhorted by the State
Government and settled up by the organization, low duty cost of
sugar.
Meaning of financial statement analysis
Budget report examination is the way toward auditing and breaking
down an organization's fiscal summaries to settle on better financial
choices to win pay in future. These announcements incorporate the
salary proclamation, monetary record, explanation of incomes, notes
to accounts and an announcement of changes in value.
COMPANY PROFILE
The Carlsberg was set up in 1847 by brewer J.C. Jacobsen. J.C. Jacobsen was a
genuine renaissance man. An adherent to quality, research and serving the
network, he imparted his insight to individual brewers. He looked to what's to
come, prizing development over momentary increase.
Throughout the years, these qualities have developed to frame our motivation:
fermenting for a superior today and tomorrow. Creative mind & crisp believing
are in our DNA - from the technique for how to refine yeast, the development of
the pH scale & to the progressive economical Snap Pack bundling advancement.
In 1811, Jacob Christian Jacobsen, the facilitator of Carlsberg, enters the globe.
Right when his dad passes on in 1835, J.C. Jacobsen takes over as a brewer. J.C.
will undoubtedly blend. Driven by his essentialness for lager and an early
excitement for the normal sciences, J.C. Jacobsen sets out on a significant joined
outing to improve the possibility of the mix. His first stop is Bavaria where he
examines the blending systems for lager at Gabriel Sedlmayr's zum Spaten
treatment facility in Munich. In the mid-year of 1845, passing on two pots of
Spaten yeast in a changed top box, J.C. comes back to Denmark by stagecoach.
INDUSTRY PROFILE
India mixed drink industry is one of the greatest liquor industries over
the globe just behind two significant nations, for example, China and
Russia.
Developing interest for mixed drinks in India is significantly credited
to the colossal youthful populace base and developing utilization of
liquor by the youthful age just as rising discretionary cash flow is
fortifying the business development.
With a populace of 1.3 billion India is one of the biggest shopper
showcases over the globe.
Most of the liquor volume is devoured by individuals between the ages
of 18 and 40.
These segment details are relied upon to fuel the development of
mixed drinks showcase over the estimate time frame at a fast pace.
Also, quick urbanization of level II urban areas is further powering
market development.
 DATA ANALYSIS
 Current ratio(Cr) =current assets/current liabilities

Years Current assets Current liabilities Current ratio

2017 955446 606930 1.574

2018 1289710 689534 1.870

2019 1738220 1106021 1.571

2000000
1800000
1600000
Interpretation
1400000
1200000
In the year 2019 the current
1000000 liabilities position increased
800000 when compare to the remaining
600000
400000
year the current ratio showing
200000 highest in the year 2018 1.870.
0
Years Current assets Current liabilities Current ratio
 Liquidity ratio
LR = liquid assets / current liabilities

Years Liquid Current liabilities Liquidity ratio

assets

2017 2031200 606930 3.34

2018 326290 689534 0.47

2019 339220 1106021 0.30

2500000

2000000

1500000
Interpretation
1000000
In the year 2019 the company
500000
position is0.30 only but standard
0 norm is 1;1 in the year 2017 the
company position is 3.34 is good
assign for the company
 Comparative Balance Sheet
A near monetary record presents next to each other data about an
element's benefits, liabilities, and investors' value as of different focuses
in time. For instance, a similar accounting report could introduce the
monetary record as of the finish of every year for as long as three years.
Interpretation2017-18
The above balance sheet is showing higher % in stock in trade i.e. 59.84
and lesser amt is showing sundry debtors. This is good sign for the
company.
 In the year 2017-18 higher amount showing in bills payable i.e. 28.59&
lesser amount showing in bank overdraft i.e. 5.47
Interpretation:2018-19
The above balance sheet is showing higher % in good will i.e. 135.25
this is good sign for the company.
 In the year 2018--19 higher amount showing in income received in
advance i.e.114.98 & lesser amount showing in any other loan i.e.
(28.144).
Common size Balance Sheet
A Common Size Balance Sheet is a budget summary that presents the benefits,
liabilities, and value of a business with each detail appeared as a level of the absolute
classification.
Interpretation2017-18
As per the common size Balance Sheet Analysis of 2017, the total assets of the
company are high in Plant & Equipment i.e. 63.73 and, the total Liabilities of the
company are more in capital i.e.44.90%
As per the common size Balance Sheet Analysis of 2018, the total assets of the
company are high in Plant & Equipment i.e. 58.13 and the total Liabilities of the
company are more in capital i.e. 46.44%
Interpretation:2018-19
As per the common size Balance Sheet Analysis of 2018, the total assets of the
company are more in Plant & Equipment i.e. 58.13 and the total Liabilities of the
company are more in capital i.e. 46.44%.
As per the common size Balance Sheet Analysis of 2019, the total assets of the
company are high in Plant & Equipment i.e. 73.16 and the total Liabilities of the
company are high in capital i.e. 46.52%.
The other assets and loans has been increased, it shows that the company business
improved.
Reserve and surplus Increased, it shows that the profitability of company improved.
FINDINGS
As per the comparative Balance Sheet Analysis of 2017-2018, the
total assets of the company has been changed at 11.32%
As per the comparative Balance Sheet Analysis of 2017-2018, the
total Liabilities of the company has been changed at 11.32%
As per the comparative Balance Sheet Analysis of 2018-2019, the
total assets of the company has been changed at 0.40%
As per the comparative Balance Sheet Analysis of 2018-2019, the
total Liabilities of the company has been changed at 0.40%
As per the common size Balance Sheet Analysis of 2017, the total
assets of the company are high in Plant & Equipment i.e. 63.73 and,
the total Liabilities of the company are more in capital i.e44.90%
As per the common size Balance Sheet Analysis of 2018, the total
assets of the company are high in Plant & Equipment i.e. 58.13 and
the total Liabilities of the company are more in capital i.e. 46.44%
SUGGESTIONS
◦ The association should endeavour to extend the
creation so as to get economies of colossal
extension creation. It will help with raising the
pace of benefit for capital used.
◦ In solicitation to construct the efficiency of the
associations, it is prescribed to control the
expenses of product sold and working expenses.
◦ The quantum of arrangements delivered should
be improved amazingly all together better to
acknowledge better per of the advantages and
capital used.
CONCLUSION
Assessment and comprehension of
spending reports is a huge instrument in
assessing an affiliation's execution.
It uncovers the qualities and shortcomings
of a firm.
It makes the customers pick in so before
setting up cash in any affiliation one more
likely than not concentrated information
about its past records and presentations.
BIBLOGRAPHY
WEBSITE
www.carlsberggroup.com
BOOKs
Financial Statement Analysis: Fernando
Alvarez and Martin Fridson
Financial Statement Analysis and Security
Valuation: Stephen H. Penman
Financial Statements: Thomas Ittelson
Thank U