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8/2/2019 Final Pres Bsnl
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Bharat Sanchar Nigam
LTD.RATIO ANALYSIS
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CLASSIFCATION OF RATIOS
Current ratios
Debt Equity ratios
Quick asset ratio
Financialratios
Gross profit ratio
Operating ratio
Net profit ratio
Operatingratios
Fixed asset turnover ratio
Earning per share
Debtors turnover ratio
Compositeratios
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GP RATIO
Mar ' 09 Mar ' 08 Mar ' 07 Mar ' 06 Mar ' 05
Gross Profit 6576.35 5934.01 4782.7 4267.44 3679.34
sales 28,738.30 26664.25 20088.63 17199.17 13028.17
GP Ratio 22.883573 22.25455 23.80799 24.81189 28.241418
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NET PROFIT RATIO
Mar ' 09 Mar ' 08 Mar ' 07 Mar ' 06 Mar ' 05
sales 28,738.30 26664.25 20088.63 17199.17 13028.17
net profit 3,000.91 2586.51 2146.36 2000.05 1727.28
Net ProfitRatio 10.442197 9.700292 10.68445 11.62876 13.25804
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OPERATING RATIO
Mar ' 09 Mar ' 08 Mar ' 07 Mar ' 06 Mar ' 05
sales 28,738.30 26664.25 20088.63 17199.17 13028.17
cost of goodssold 22,161.95 20730.24 15305.93 12931.73 9348.83
operating
expenses4,706.84 3,924.55 2945.19 2549.82 2096.95
Operating ratio 93.49 92.46 90.85 90.01 87.85
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DEBT EQUITY RATIO
Mar ' 09 Mar ' 08 Mar ' 07 Mar ' 06 Mar ' 05
Debt 6,280.52 4,009.14 2,936.84 2,495.42 1,259.77
Equity 14,094.51 10,852.94 8,447.52 6,606.81 4,853.37
Debt Equity ratio 0.4456005 0.369406 0.347657 0.377704 0.259566
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CURRENT RATIO
Mar ' 09 Mar ' 08 Mar ' 07 Mar ' 06 Mar ' 05
Current Assets 10,781.23 10,318.42 9,812.06 7,248.88 3,835.78
CurrentLiabilities 12,029.80 8,321.20 7,888.65 7,268.80 5,309.17
Current ratio 0.8962102 1.240016 1.24382 0.99726 0.722482
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FIXED ASSET RATIO
Mar ' 09 Mar ' 08 Mar ' 07 Mar ' 06 Mar ' 05
cost of goodssold 22,161.95 20730.24 15305.93 12931.73 9348.83
fixed Assets 15,337.03 8,845.63 6,509.99 6,608.57 6,304.57
Fixed AssetT.O ratio 1.4449962 2.343557 2.351145 1.956812 1.4828656
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RETURN ON NETWORTH
Mar ' 09 Mar ' 08 Mar ' 07 Mar ' 06 Mar ' 05
net profit 3,000.91 2586.51 2146.36 2000.05 1727.28
Equity 14,094.51 10,852.94 8,447.52 6,606.81 4,853.37
Return onnetworth 21.29134 23.83234 25.40817 30.27255 35.589292
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PROFIT AND LOSS A/C
Income:
Operatingincome 28,738.30 26,664.25 20,088.63 17,199.17 13,028.17
Expenses
Materialconsumed 20,931.81 19,529.88 14,376.11 12,101.28 8,720.10
Manufacturingexpenses 1,230.14 1,200.36 929.82 830.45 628.73
Personnelexpenses 1,544.57 1,367.83 1,143.13 1,039.34 882.49
Selling expenses 1,179.48 1,068.56 759.54 598.75 455.56
Adminstrativeexpenses 1,982.79 1,488.16 1,042.52 911.73 758.9
Expensescapitalised -1,131.40 -577.05 -308.85 -282.43 -144.89
Cost of sales 25,737.39 24,077.74 17,942.27 15,199.12 11,300.89
Operating profit 3,000.91 2,586.51 2,146.36 2,000.05 1,727.28
Other recurringincome 389.03 887.23 685.18 399.94 235.65
Adjusted PBDIT 3,389.94 3,473.74 2,831.54 2,399.99 1,962.93
Financialexpenses 471.56 455.75 350.24 234.3 225.96
Depreciation 652.31 586.29 520.94 450.16 382.6
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CNTDOther writeoffs 64.35 85.02 73.78 67.12 51.64
Adjusted PBT 2,201.72 2,346.68 1,886.58 1,648.41 1,302.73
Tax charges 547.55 660.37 524.93 415.5 482.55
Adjusted PAT 1,654.17 1,686.31 1,361.65 1,232.91 820.18
Non recurringitems 374.75 227.15 167.23 4.04 -6.82
Other noncashadjustments - -0.07 - -1.54 -3.02
Reported netprofit 2,028.92 1,913.39 1,528.88 1,235.41 810.34
Earningsbeforeappropriation 3,042.75 2,690.15 2,094.54 1,601.21 934.05
Equitydividend 578.43 578.07 497.94 452.19 282.11
Preferencedividend - - - - -
Dividend tax 81.25 98.25 69.84 63.42 36.14
Retained
earnings 2,383.07 2,013.83 1,526.76 1,085.60 615.8
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BALANCE SHEET OF BSNL
Sources of funds
Owner's fund
Equity sharecapital 385.54 385.41 382.87 361.79 353
Share
applicationmoney - - - - 3.83
Preferenceshare capital - - - - -
Reserves &surplus 7,428.45 6,458.39 5,127.81 3,749.60 3,236.77
Loan fundsSecured loans 2,461.99 2,022.04 822.76 489.81 942.65
Unsecuredloans 3,818.53 1,987.10 2,114.08 2,005.61 317.12
Total 14,094.51 10,852.94 8,447.52 6,606.81 4,853.37
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Uses of funds
Fixed assets
Gross block 10,830.83 8,775.80 7,971.55 6,611.95 5,985.40
Less :revaluationreserve 25.51 25.95 26.39 - -
Less :accumulateddepreciation 5,443.52 4,894.54 4,401.51 3,454.28 3,023.69
Net block 5,361.80 3,855.31 3,543.65 3,157.67 2,961.71
Capital work-in-
progress 5,064.96 2,513.32 951.19 538.84 286.09
Investments 4,910.27 2,477.00 2,015.15 2,912.06 3,056.77
Net current assets
Current assets,loans &advances 10,781.23 10,318.42 9,812.06 7,248.88 3,835.78
Less : currentliabilities &provisions 12,029.80 8,321.20 7,888.65 7,268.80 5,309.17
Total net currentassets -1,248.57 1,997.22 1,923.41 -19.92 -1,473.39
Miscellaneousexpenses notwritten 6.05 10.09 14.12 18.16 22.19
Total 14,094.51 10,852.94 8,447.52 6,606.81 4,853.37
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