A SUMMER INTERNSHIP PRESENTATION

ON THE TOPIC- FINANCIAL

STATEMENT ANALYSIS WITH
REFERENCE OF –ALOHA ON THE
GANGES

BY –KUNAL ADWANI
BBA FINANCE 3RD YEAR

UNDER THE SUPERVISION OF UNDER THE GUIDENCE OF

MR. PANKAJ JHA M/S. SHIVANGI BHATIA
 CONTENT

1 Introduction of topic
2. Company profile
3.Objective of study
4. Research methodology
5.Analysis of data
6.Findings
7.Conclusion
INTRODUC TION OF FINANCIAL STATEM ENTS ANALYSIS.

• Financial statement analysis is the process of analyzing a

company’s financial statements for decision-making
purposes. External stakeholders use it to understand the
overall health of an organization and to evaluate financial
performance and business value. Internal constituents use
it as a monitoring tool for managing the finances.

• The financial statements of a company record important

financial data on every aspect of a business’s activities. As
such, they can be evaluated on the basis of past, current,
and projected performance
 COMPANY PROFILE

• Aloha on the Ganges is not just a resort in Rishikesh that will leave you breathless with the
enchantment of its surroundings, but assists in enabling you to experience both physical and
mental relaxation and realize the importance of a moment of calm and personal space in your
everyday life.

• BOARD OF DIRECTORS

• The Company has 7 directors.

• Accommodation at Aloha on the Ganges

• Rooms facility , Spa , Restaurants ( Patio and Lattitude), bakery, activities .

 OBJECTIVE OF STUDY

1. To study about liquidity position through comparative

analysis/ratio analysis
2. To study about over all profitability of the Aloha On
The Ganges.
 RESEARCH METHOLOGY

• Data type – secondary data

• Research design –descriptive
research design
• Research area – Aloha on the Ganges
 ANALYSIS OF FINANCIAL STATEMENTS
Ma r 22 Ma r 21 Ma r 20
E Q UITIES AND LIABILITIES SHAREHOLDER’S FUNDS 12 m ths 12 m ths 12 m ths
E quity S ha re C a pita l 12.54 12.54 12.54
Tota l S ha re C a pita l 12.54 12.54 12.54
R e s e rve s a nd S urplus 382.19 372.48 398.61
Tota l R e s e rve s a nd S urplus 382.19 372.48 398.61
Tota l S ha re holde rs Funds 394.73 385.02 411.15
NO N-C UR R E NT LIABILITIES
Long Te rm Borrowings 118.12 136.67 140.44

De fe rre d Ta x Lia bilitie s [Ne t] 54.21 48.91 58.34

O the r Long Te rm Lia bilitie s 44.24 49.35 49.47
Tota l Non-C urre nt Lia bilitie s 216.58 234.93 248.25
C UR R E NT LIABILIT IES
S hort Te rm Borrowings 51.66 3.01 0.66

Tra de P a ya ble s 53.76 49.31 44.68

O the r C urre nt Lia bilitie s 14.61 50.32 37.82
Tota l C urre nt Lia bilitie s 120.04 102.65 83.16
Tota l C a pita l And Lia bilitie s AS S E TS 731.35 722.60 742.57
NON-CURRENT ASSETS 408.30 422.19 403.28
Ta ngible As s e ts
Inta ngible As s e ts 0.33 0.83 32.35
C a pita l W ork-In-P rogre s s 85.89 87.49 90.55
Fixe d As s e ts 494.52 510.50 526.18
Non-C urre nt Inve s tm e nts 110.27 110.27 110.27
O the r Non-C urre nt As s e ts 54.81 56.63 57.16
Tota l Non-C urre nt As s e ts 659.60 677.39 693.61
C UR R E NT AS S ETS
Inve ntorie s 7.31 7.11 8.16

Tra de R e c e iva ble s 9.58 9.45 15.65

C a s h And C a s h Equiva le nts 34.00 10.91 7.77
O the rC urre ntAs s e ts 20.85 17.73 17.37
Tota l C urre nt As s e ts 71.75 45.21 48.96
Tota l As s e ts 731.35 722.60 742.57
O THER ADDITIO NAL INFO R MATIO N C O NTINGENT 33.38 34.24 36.96
 Profitability Ratios 2022 2021 2020
Operating Profit Margin(%) 22.75 -2.30 23.71
Profit Before Interest And Tax Margin(%) 15.83 -19.34 18.27
Gross Profit Margin(%) 15.91 -19.88 18.34
Cash Profit Margin(%) 11.14 -10.21 12.94
Adjusted Cash Margin(%) 11.14 -10.21 12.94
Net Profit Margin(%) 4.36 -28.08 7.63
Adjusted Net Profit Margin(%) 4.33 -27.31 7.60
Return On Capital Employed(%) 6.61 -3.06 10.60
Return On Net Worth(%) 2.50 -6.86 5.80
Adjusted Return on Net Worth(%) 2.50 -6.86 5.80
Return on Assets Excluding Revaluations 62.95 61.41 65.57
Return on Assets Including Revaluations 62.95 61.41 65.57
Return on Long Term Funds(%) 7.27 -3.08 10.61

Debtors Turnover Ratio 23.86 7.50 18.22

• Operating margin = EBIT / revenue
• Net Profit margin = revenue-cost / revenue
• Gross margin = revenue – COGS / revenue
• Profit before tax = COGS – depreciation expense – operating
expenses – interest expenses
• ROCE = EBIT / capital employed
 Liquidity And Solvency Ratios 2022 2021 2020

Current Ratio 0.47 0.50 0.55

Quick Ratio 0.71 0.48 0.51
Debt Equity Ratio 0.43 0.36 0.34
Long Term Debt Equity Ratio 0.30 0.35 0.34

•Current ratio = current assets / current liabilities

•Quick ratio = quick assets/liquid liabilities (quick assets are cash in hand , cash at
bank, bills receivables, sundry debtors ,etc)
Debt equity ratio = total liabilities / total shareholders equity
Long term debt equity ratio = long term debt / shareholders equity
(2022) Net profitability ratio / net profit margin = Net profit /net sales*100
•=8,72,000 / 20,000,000*100
•= 4.36 %
 FINDINGS

1. If we see the current ratio of the company for last three years it has been declining .
Depits This, the company liquidity position is sound good .
2. The overall profitability of the company is now again started to increase as in 2021
March the covid-19 effect the business but now profitability start to increase.
 CONCLUSION

• This company is going good from past many years .the

liquidity ratio .and the equity share remains similar in the
current year
• Debtor turnover ratio has been increased which shows that the
company is utilizing its debtors efficiency .
• Overall the company is in profitability.
THANK
YOU