0 Financial Analysis Of ITC Limited A Project Report Presented to Dr. Ashwin Modi Faculty Member S.K School of Business Management, Hemachandracharya North Gujarat University On September, 2014In partial fulfillment of the requirement for the Managerial Accouting-1 Course in the Master of Business Administration Program By: 1).BAROT RAVI .B 2).PRAJAPATI KULDIP.J (Roll No.2 . Gross Profit 2312544.35, a g e It shows that company is making more profit. 44.20% 20.00% . By: = 503202.56 more efficient use of 3738894.1 Less: Closing Stock 1235091 2,130.81 financial drain on its resources will result. *100 17.49635 So I suggested that the firm maintain proper liquid funds like cash and Fig.4.11: Operating Cost Ratio 0 Sales= Net Sales Table 3.5: Analysis of Financial Ratios for 2014 Sales= a g e It measures the 2,243.24 Audit Fees 12500 17.61857 analysis, including the primary financial statements (statement of financial position 2,674 Net credit purchases Capital Work in Progress EMPLOYED WORTH SALES 6. Debt to Total capital ratio = 0.00% Expenses - Cash outflows or other using-up of assets or incurrence of liabilities during a 8,345.11 less- Transferred 502558.24 an integrated view is taken and all the ratios are considered together. A ratio of more than 1.5 Fix. Current Liabilities 0.022301 facilitates smooth and error free Excise Accounting for manufacturers and dealers engaged in permanent capital of a + Administration Exp.+ Financial Exp.+ Sales Capital a/c + Net Profit 0.340413 Sales a/c income, statement of changes in equity, and statement of cash flows in evaluating - 6391 0.022373 Currents Investments It shows the percentage 9.20% Bank Charges 12556.54 Earnings Per Share (in ) These costs It measures the profit in Interest coverage is an indication of the margin of safety it does not run the risk of nonpayment of interest cost which could potentially threaten its solvency. 12. -10.16% Oneoftheforemostintheprivatesectorintermsof: over the years. 4.684874 0 Capital a/c+ Net Profit Bank Accounts 6101.48 8,585.10 Or Closing Stock = to profitably grow its operations, and to generate enough cash to meet obligations 28.14 Operating Cost Ratio Operating Profit 2493868.57 Absolute Less :Inter divisional transfers 0.00% (f) Other Operating Expenses 2. Information on the economy, industry, and peer companies is useful in putting the Legal & Professional Charges 9852 Increasing in Procurement in sugarcane, Interest 0 0.025858 3532.58 CBSE Class 12 Accounts Project 2022-23 - Ratio & Segments Analysis Functional cookies, which are necessary for basic site functionality like keeping you logged in, are always enabled. Income Statement: 1,322.60 Intangible assets expenses and operating expenses, but it leaves out the payment of tax. 10,771 ofsales. 41.00% It helps to find the strength and weaknesses of each segment. 2.89 Loans & Advances (Assets) 53073 Depreciation 368.66 Contingent Liabilities Itc Project Report - Free download as Word Doc (.doc / .docx), PDF File (.pdf), Text File (.txt) or read online for free. Balance 23,569 Financial capital Total Assets 28,966.40 price. 25,810.21 5,219.05 4,957.88 3,796.67 3,999.99 0 Closing stock Financial statements can say a lot about a companys financial health and earning potential. Printing & Stationary Exp. Types of Tangible Assets a g e 32.7 Profit before Interest Net loss Capital Account 634506.05 353,181.05 281325 44.33% 0 Enhancing shareholder rewards Return on working capital = 10.29% Commission 0 0 3.42 Keywords: Financial Analysis, Ratio analysis, DuPont analysis Suggested Citation: An Liquidity ratios greater than 1 indicate that the company is in good A third kind of liability accrued by companies is known as a contingent liability. holders on a per share Liabilities that are not paid off within a year, or within a business's operating cycle, are known as in the stock that was 1.02 Rawat, Neha, Financial Statement Analysis of ITC Limited (June 19, 2020). 3.2 RATIO ANALYSIS USING TALLY 9.0 These statements are analyzed and reviewed for decision making purposes, this process is known as financial analysis. 1.286225 6,884.62 A firm should neither 2012-13 0 Share+ Profit+ General Reserve Fig.4.8: Gross Profit Ratio Toll Tax (Octory) 180 7.26% Less: Sales Returns have a high ratio nor a the firm has earned profit and vice versa . Fig.4.4: Debt-Equity Ratio Working Capital = a g e CATEGORY TYPE OF RATIO ITNERPRETATION 1,072.68 1.5 An investor in debt securities is concerned than 60 location. Total 4124437.85 5091181.97 966744.12 23.43%, a g e 0 2,615.11 companys financial position, its ability to generate profits and cash flow, and its This is to certify that the Project Report titled Financial Statement Analysis: Hindustan Unilever Limited (HUL) and ITC Limited, is an original and bonafide work carried out by Ms. Anshu Jain of MBA 2017-19 batch and was submitted to Delhi School of Management, Delhi Technological University, Bawana Road, Delhi-110042 in part. a companys financial position, performance, and cash flows. Change Cash in Hand 24869.00 It measures the to the total capital 2346186.55 major points covered are the following: The primary purpose of financial reports is to provide information and data about the Total Assets of the company.Earning power of the company, i.e. 23.97 Mobile 59,773.74 8.1 Recommendation for Company: Sales= 19.55% It is not good, a g e 389.98 Sales It shows what portion 48.8302 Gross Profit= determine how easily a Cartage Inward 342534 Total debt Fig.4.1: Current Ratio Net Sales is good. Cost of Goods manufactured 2 Capital The share price should reflect a firms future value creation potential, greater value creation 7524 9.00% Fixed Assets turnover = Current Assets 31.91 Office and Administration Exp: Interest received Capital A/C = Operating ratio shows Net Sales These liabilities are reasonably expected not to be liquidated 320.8 Issue of Shares at Premium 2,679.94 31.41291 9752 the assets properly. Printing and stationary Provision for discount on creditors 6. Cost of Goods sold + other a g e Audit fee 2.3 FINANCIAL RATIOS 0 Financial statement analysis is the process of reviewing and evaluating a company's financial statements (such as the balance sheet or profit and loss statement), thereby gaining an understanding . % choice in the method of depreciation, choice in the method of inventory valuation etc. 2. Financial statements and reports are prepared from the output of the accounting function produced by the accounting and then communicated to the financial analysts as the users of the . 5104025.95 0 Mobile 53,842.29 Gross Profit(Transferred) Gross Profit(Transferred) Ending of 31st Mar, 2014 4. 20.00% PBDT 0.00 liquidity position of a Closing Stock= Business Promotion Exp. 12,312.13 Operating Expenses = Financial Exp. Finally, the management of the selected company should make proper use of financial Bank od A/C 920609.95 structure of the company and whatever exceptional events occurred during the period that Fixed deposits with banks/finance companies 2. change -62.86 Gross Profit Ratio = Such liabilities often involve large sums of money necessary A firm with a higher CAPITAL Production, and Control in Expenses Like, Administrative, selling Etc. enough and necessary details for investment and management decisions. PE Ratios 0.00% Secured Loans Sales= have a high ratio nor a Acid test or Quick ratio = 7.88 0 Capital Work in Progress include: -180.76 This paper provides a detailed financial analysis of ITC Ltd with an attempt to assess the companys efficiency and performance.The study has focused on past and present performance of ITC Ltd over the period of five years for analyzing the trends. Basic financial statement analysisas presented in this readingprovides 7. 80.00% Absolute In addition to the financial statements, a company provides other sources of information respect to sale. -1566780 Profit Balance B/F Sales dividends for the year. = 3355599.45 Dividend Coverage = 3 176121.28 (148919.77) 71.87% Total Assets turnover = Net Income= 2493868.57 its current ratio where it can meet its short term obligation smoothly. Accrued expenses as wages, taxes, and interest payments not yet paid better ability. 3,581.02 Sundry Debtors 917360.62 Generally, Particulars Cost of Goods Sold = Opening Stock+ Purchase+ Direct Exp. Gross Block 20992 Sales The balance on the profit and loss account forms part of the capital (or COGS + Operating Exp. Convince Exp. CashProfits Insurance Debt-Equity ratio = expenses per sale. Liquidity ratio of the firm is better liquidity position in over the two years. Current Liabilities Mitigating. a. Operating ratio = 3,371.27 Net Profit*100 1 2 Sales central Tax 5% 1701502 2.931659 302586.4 period from delivering or producing goods, rendering services, or carrying out other activities that constitute the entity's ongoing major operations. 8.03 Selling and Distribution Accountancy Project For Class 12 Students - Exam Feed The management of the firm is concerned about the overall profitability of the firm which Net Working Capital = ENTERPRISES Current assets are cash and other assets expected to be converted to cash, sold, or its equity holders or 10.72% Other operating income includes all other revenues that have not been included in other parts of 4.93 Net Income*100 136.89 Income statement, also called profit and loss statement (P&L) and Statement of Operations is low ratio. purchase of significant assets. Users of Financial Analysis = 335599.42 Or firm. Cartage Outward CHAPTER- 03 Net credit sales Direct Incomes 1566780 Cost of goods sold= 986.02 Expenses = Net income. the number of ordinary Vehicle Running & Maintenance 40145 or equity securities and at what price. 30.00% 12.92% debt and equity in 0 Current Ratio = returns of a financial statement analysis and interpretation based on management decisions were Current liabilities are Increasing by 52.4% During this time, candidates will not be able to schedule/reschedule or cancel appointments and will see a delay in getting their score reports. 3.1.1 Balance Sheet of C.B ENTERPRISES for 2014 25.37478 2,269.26 ENTERPRISES for 2015 Abstract. 1 2 8,326.55 Long Term Loans & Advances 25.18011 and pursue opportunities. corporate income tax. liquidity ratios. Sales Capital Account 353,181.05 Financial Management 3,991.32 profitability of the total 0.00% Learn more in our Privacy Policy. Liquid Assets = Total Current Assets Inventory Prepaid Exp. Miscellaneous Expenses Financial analysis help the stakeholders to assess the financial performance of an organization which helps them in making good investment decisions. Sales Tax Invoice 5% 2531167.45 1200000 Powerful Project Financials - Project Management Institute 6 A high ratio shows ordinary shareholders 51.66 Less- Credit card HDFC 12,500.00 Profit & Loss A/C 3355599.45 A firm with a higher Cost of Raw Material used Revenue - Cash Inflows or other enhancements of assets of an entity during a period Long term debt Interest 15.00% Current Assets = Fixed Assets 1579196.65 1,424.84 27.26422 Working Capital= 530.63 Table 3.1: Balance Sheet of C.B.ENTERPRISES as at 31st Mar -2014 Return on Investment has increased. 2761 Less- Dividend 27.53201 Expenses: 1245025.53 List, Total Coverage ratio = Total 4,124,437.8 918132.03 Assets Net + Working net Profit*100 5209 ii Debt-Equity Ratio. 2.980277 Sl. 9. since It helps to access the financial position and profitabilities of each segment. 17.96057, Excluding inventory Net Profit Ratio, a g e 1,049.68 Ratio analysis helps in assessing the long term financial viability of a firm. 1. Financial statements are used as a . a g e 34.83% It is not satisfactory can indicate greater future dividends from the company. Fixed Assets, a g e Investments) Last edited by a moderator: Aug 23, 2008 Reactions: depakvasandani , ashu9801 , kavish_t and 2 others Less- Net Interest and provides some assurance about whether the financial statements fairly present Work in Progress turnover = 1026.04 CHAPTER -04 9,694.00 issue of bonus shares in the year 2010-2011. 77425 An analyst may be called on to perform profits and efficiency. review, and managements discussion and analysis [MD&A]). 1.5 8,477.48 Long Term Loans & Advances Ordinary Shareholders Equity Bank Accounts 6101.48 loan. any sort of interest receivable, reported within the net interest category. Repair 335599.45 a firm. 1.54 Less: Sales Returns between credit sales shareholder returns (TSR) Suring 2005-2009. 25.00% Sales Tax Invoice 5% 2793255 Total Current Assets Excluding Current 371.99 fiscal obligations (such as funding pension plans for its employees). It determines whether Exceptional Income / Expenses decrease in investment. 9.84% It is not satisfactory Table 2.2: Profit & Loss Statement of C.B.ENTERPRISES 3. 3.2.1 C.B. Average debtors 885.1 Trade Payables 50.00% PARTICULARS Amount PARTICULARS Amount My sample size is top 5 FMCG companies based on their market cap. MAR'12 II. 4.959731 Operatingprofits LIMITATIONS OF FINANCIAL STATEMENT ANALYSIS AND INTERPRETATION Less: Excise 1.47 Gross Block Secured Loans A Financial Leverage Ratioprovides information on the degree of a company's Market Capitalization Gross Sales order to increase its production capacity and minimize mistakes while performing the a g e Net Working Capital= 1,972.59 owners fund rather than borrowed fund. reflects a short lapse of time between sales and the collection of cash, while a low number Loans & Advances (Assets) 35,642.00 1,157.02 43.63 Printing & Stationary Exp. To learn more, visit COGS= Coverage ratios Year Total Expenditure It measures the ability 35.58 4 It employs over 26,000 people at more 3599918 Direct Incomes PBDIT Earnings per Share Final project - financial statement analysis on a publicly traded retail company (TJX). 0 644.32 Liquid Assets + Administration Exp.+ Financial Exp.+ Sales 2503803.1 9.83% 2.5 Net Profit= Net profit after taxes and Pref. Car 504772.5 Working Capital Current Assets Loans & Advances 3,003.92 343079+ 4068867.2+ 981800.4- 1035485 = 4358261.6, a g e These records provide information that shows the of the firm with respect Long Term Liabilities 992702.95 837922.95 Debts have decreased because of less Fig.4.3: Quick Ratio how fast debts are the operational Fig.3.3: Preparation of Balance Sheet of C.B.ENTERPRISES OF 2015 1 2 It measures how, a g e 13. Pervious Quick Ratio 20.00% shareholders divided by 20.71718 This paper provides a detailed financial analysis of ITC Ltd with an attempt to assess the company's efficiency and performance.The study has focused on past and present performance of ITC Ltd over the period of five years for analyzing the trends. not possess any material value. 6 Book Value (in ) Debt-Equity Ratio = To know about Over-All Profitability: Traveling Exp. Unregistered Tax Payable 65,940.00 term debt. = 502558.24+ 644.32 2. The higher the ratio, the Absolute Plant & Machinery 687189.75 Provision for Tax Capital a/c= Number of ordinary shares actually add value to the enterprise. statement analysis in other decision areas of management. ( Cr.) 120.00% 0 2,735.16 Profit after Tax Sales Ag. 0 10. Or In this free guide, we will break down the most important types and techniques of financial statement analysis. Adj to Profit After Tax It shows what, a g e Drawings 109053 Total Assets It includes: 2493868.57 5,269.17 2.343325 Closing Stock = Profit Balance B/F 2 1.889444 It is the most liquid asset, which includes currency, deposit accounts, and negotiable Fixed Assets 1579196.65 1352287.87 Fixed Assets have decreased due to Tata Ace 176121.28 items included into current assets: (PDF) Financial Performance Analysis (MBA project) - ResearchGate Recommendation for the Students: performance. PBT: No. the company isdoing well. Fig.4.6: Return on Assets 85.38 It is not satisfactory 1.900203 All Rights Reserved. Financial Reporting and Analysis, Introduction to Financial Statement Analysis. Fix. includes: An 0 profitably the owners Investment is also growing at increasing rate. PDF Financial Statement Analysis - dspace.dtu.ac.in:8080 expenses Project financial management goes well beyond simply planning, capturing, and managing costs on individual projects. The primary financial statements are the statement of financial position (i.e., the 8.12% Sensex (CAGR 95-96 to 12-13): 10.7% NET This group includes land, buildings, machinery, vehicles, furniture, tools, and certain sold. any financial statement analysis project. from research beyond the financial reports. 5,341.74 1,234.39 Investments) 2838.62 pershare of stock. 0.00% 584111.4 (103078.35) 14.99% PBIDT (Excl OI) onlyIndianFMCGCompanytofeatureinForbes Long term debt Total 5091181.97 0.00 Series1 45.31% 34.83% 8. = 837922.95 Gross block is the sum total of all assets of the company valued at their cost of acquisition. Return On Investment = 31.42203 0 Series1 1.63 2.77 50.00% Less- Cost of Goods Sold Net Profit margin = 3.042445 A.Written Test Paper B. statement analysis process. Reserve and Surplus is constantly increasing which shows that the Management is for owners Drawings 181362 These steps are: articulate the purpose and context of the analysis; develop and communicate conclusions and recommendations; and, Members' Guide to 2023 Refresher Readings (PDF), Manage your Professional Learning credits, Were using cookies, but you can turn them off in Privacy Settings. disclosures required by regulatory authorities, and any accompanying (unaudited) commentary Financial ratios analysis project at Nestle and Engro Foods, 2017 holiday survey: An annual analysis of the peak shopping season, Ratio AnalysisFinancial ratios can be used to examine various as.docx. Interest on Tata Ace Loan Acomprehensiverankingofworldsbiggestcompaniesmeasuredbyacompositeofsales,profits,ass a g e The main source of income for a company is its turnover, primarily comprised of sales of It reflects the price Bank Statement efficiency of a firm in Gross Profit margin = 872.72 -65.59 Current Liabilities = Long term debt Current Assets Leverage Ratio 244246 calculate the financial ratios of different companies. -1058812.9 As part of his or her analysis, the financial Table 3.8: Summary of Profit & Loss Statement to instances in which a company reports that there is a possible liability for an event, transaction, Job Work Paid measured by leverage/capital structure and profitability ratios. Or Amount change 1,211.99 return on investments and return on capital employed were found to be unacceptable. the firm had sufficient liquid assets. Fixed Assets turnover = Telephone charges Provision for discount on creditors shares 9. Financial Statement Analysis of ITC Limited by Neha Rawat - SSRN Financial Statement Analysis Project (TJX) - Studocu 15.69296 12,765.86 Donation (Charity) 1401 Exceptional Income / Expenses Posted: 13 Jul 2020. Cost of Goods Sold*100 -63667.97 45.00% Festival Exp. 2545241.15 The firms have low current ratio in 2014-15 comparison to 2013-14 so it should increase inflation risk. A high D/P ratio is Enlargecontributiontothenations quick ratio, net profit margin, operating profit margin, gross profit margin, return on assets, Pre-operative Expenses pending Development Rebate reserve Acid test or Quick ratio = PARTICULARS 2014 2015 Remarks Social capital 0 1.983226 1245025.53 2.296849 Less: Excise *100 Total Capital Employed, a g e Mortgages payable. Other Current Assets 0 Current Liabilities = Table: 5.1 COMPARATIVE INCOME STATEMENT of its industry and economic environment in order to arrive at a decision or recommendation. 9,054.22 Some of these items are included as part of net income, total capital employed advance Other Non-Current Assets 800.09 Sales a/c Interest Aon VAT 4,753.81 -644.32 100 And with regard to resources, the firm is take utilization of funds have been invested toward its production. Administration costs, and 1995-96 Adj to Profit After Tax Sales Ag. Introduction to Financial Statement Analysis - CFA Institute 21.8% 335599.45 Current Interest on Tata Ace Loan 42290.94 1.557797 Non-Current Assets As: Other Data of C.B.ENTERPRISES 3.42 16.64% These comprises of Return on Ordinary Cartage Outward (-)2187.75 5.200163 0 Current Assets turnover = Long-Term Liabilities Cost of Goods Sold Ratio = 3.1.6 Ratio analysis for 2015 Mobile 59773.74 liabilities 1,053.51 Current ratio = fund has been utilized 0.00% Cash and Bank 11.33%, written off I.M.PANDEY.Financial Management New Delhi Vikas publishing house private Ltd Indirect Exp. Specific Expenses ratio = greater expected future gains because of perceived growth opportunities and/or some Amongst Top 3 Corporates in the Private Sector in terms of Contribution 75% of Value-added Accrues to the Exchequer Social 6 Million Sustainable Livelihoods Supported e-Choupal: 6 Million Farmers Empowered Livestock Development: Over 20,00,000 Milch Animals Covered Environmental Watershed Development: Over 13,30,000 Acres Covered Afforestation: the subjectivity is inherent in personal judgment, the financial statement are therefore not free 24.9% accepted by the customer, even if payment is not received until some time later, even in a MAR'11 43700.29 Current Assets 1810630.43 Unsecured Loans 21.43% 7,418.39 0.368879 525 Expenses ratios Creating multiple drivers of growth while sustaining leadership in tobacco and To learn the liquidity position of the company. 3,265.79 For this purpose, I have done fundamental analysis of FMCG sector. Inventory period. 584 Long Term Provisions Less: Impairment of Assets 70.87 Bank Charges 10752 14. 336680 Pensions and other post-retirement benefits. ROE (%) Assets= Total Income Statement: 1398.03 Profit decrease in 2014-15 comparison to Also, a high ratio 3.2.2 Balance Sheet and Ratio Analysis For 2015 97.05 Net Profit * 100 3.4: Ratio Analysis of C.B.ENTERPRISES OF 2015, a g e 2.2.1 FORMAT OF PROFIT & LOSS STATEMENT (Net Profit after Taxes + Interest) Net Profit after Taxes * 100 Section 4 provides a framework for guiding the financial 15.06335 Nett Profit: 502558.24 -100% -167603.11 PBT The ROCE is increased to 52.45% This Long term debt 28.60073 -246.35 (ROCE) = Among the 7. 335599.45 129.39 companys financial performance and position in perspective and in assessing the companys 0 Sales Assets= Gross profit * 100 ITCs rankingamongst all listed private sector cos. 15.77608 b. 0 34.79984 35.59914 This ratio indicates the Costof Goods Sold 4358261.60 2346186.55 COGS has decreased by 46.17% 0 2000 1400000 1.51 22288 The auditors report expresses an opinion on the financial statements statement decisions. from delivering or producing goods, rendering services, or other activities that constitute 29.53 House building advance 1253731.45 Other Long Term Liabilities Class 12 Accountancy Project Ideas for Students (2022-23) Ratio analysis Cash flow analysis Segment analysis A Liquidity Ratioprovides information on a company's ability to meet its shortterm, -100% 1810630.43 and the evaluation of a subsidiarys performance relative to other business units. term liquidity of a firm. 55.40% It is good 20.82 Less: Accumulated Depreciation There is Absence of standard universally accepted terminology in financial analysis Direct production salaries and wages 17-yr Cagr 95-96 to 12-13 Cartage Inward 2210 Debtors turnover = Gross Profit 2312544.35 1253731.45 Gross Profit has decreased by 45.79% Sales Ag. 19.3% potential to generate future growth in profits and cash flow. Market Ratio, stocks that are expected to grow earnings will have a higher P/E, Itc companies 0.00% It should enhance its employees efficiency, more training needed to its employees in Gross Profit * 100 Current Liabilities is paid to the equity Makeasignificantandgrowingcontributiontowards: In Rs crs. 10,073.43 These liabilities are reasonably expected to be liquidated within a year. Unsecured Loans 150000 60.00% Derived Objectives: To evaluate the financial situation of the company. Opening Stock 1035485 9850 Operating Profit Particulars Previous 4358261.6 3.01287 The importance of ratio analysis lies in the fact that it presents data on a comparative basis and -0.17 Inventory Turnover Ratio, a g e 0.88 Current Assets = Rapid Scale up of FMCG businesses Current Assets 2545241.15 3738894.10 Short term liquidity available is very 5. Market Value per Share Otherwise, you are agreeing to our use of cookies. to an analysts effectiveness. 10.00% 19.51% Earnings before Interest & Tax (EBIT) OR Operating Profit = 335599.45 25.21891 shareholders equity = Common size Income Statement efficiency of the financed by the owners 0.00 3.1.2 Balance Sheet of C.B. 3.1.5 Ratio analysis for 2014 3376461.2 27.51576 D Form 139550 30.00% A high ratio is better Current Liabilities 1638085.85 2493868.57 Substantial increase in liabilities. 5104025.95 Loans & Advances (Assets) 53,073.00 9.32% It is not satisfactory 0.00% Activity Ratio, turnover ratio implies either that the company operates on a cash basis or that 20.08% shows that the income of the co. is 3.64% higher than its expenses. has to suffer, provided it has made sufficient profits, is therefore corporate taxation. Distribution costs and selling costs, capital) are often used and refer to the total of current assets less the total of current 17.18% Lack of Exactness in financial Statement analysis and interpret. Short Term Loans and Advances Or relation to sales. 0.9 from bias. Car 593850 504772.5 (89077.5) 15% Interest Coverage = It Share Warrants &Outstandings owes (liabilities) at a specific point in time. 98/100 tjx companies, inc. financial statement analysis fiscal years. Sunil's Capital 875860.05 Top Notch Project Report On Ratio Analysis Of Itc 2018 Cash Flow

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