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Analysis of Comparitive Statement:- In Comparative Balance Sheet Reflect an Increase in Assets and Liabilities indicate m (209.96! " Investment(##0.$! and Inventories(%$.#&! have bo' ht in the b'siness an Borro)in s are increased in the *ear depict Compan* is )illin to ta+e Advanta e of , (&.9%! " S'fficient Amo'nt of Reserve (%$.92! for the Compan* s -'t're /ro)th is bei transferred. At he Same time Abo't &2.&1 of Capital or+ in 3ro ress has been Stil Stoc+ as Compared to last *ear indicate 4ost of 4one* is 5sed In Carr*in " facilitat in eneratin reven'es. Investment In fi7ed Assets has been made abo't 12&.6# Cr.(Incr #6.%6 to last *ear! indicate compan* is concerned for f't're eneratin reven'es tho' investment in fi7ed assets . Compan* has +ept aside part as 3rovisions(#0.09 Cr.! for bli ations that ma* occ'r in f't're " Compan* has 3aid bac+ its Short term borro)in that Compan* is emplo*in Lon term Borro)in s " Loans to Carried o't its perations 8fficientl* 'tilisin rade credits to facilitate operations and eneratin reven'es amo'nts of f'nds and 'tili in mar+et credibilit* " r'st of Compan* s S'ppliers. Analysis of Common Size Statement:- In the Statement ta+in :et Sales at #00 and compared it from others th's there is a increase in ross profit mar ins %#.62$$$029(20#% s ; 2&.11 ! and a proportionate d abo't 61.%&(as compared to last *ear &2.#2 ! in the operatin e7penses. Compan* is ta+in advanta e of Interest cost (nearl* .0%620! thro' h pa*in off reflected abo't increase in the 8A . In Balance sheet )e can see that there is a increase in the Res (##$19.<1! &6.#% b* ta+in into consideration total Liabilities as #00 and there i ro)th investment in C'rrent Assets ( 60.<&!and Red'ction in :on C'rrent Assets(%9 depict that compan* is ma+in fine profits and ma+in Investors to come and Invest in tho' h proportionate amo'nt of abo't (%26$.11 Cr! <$.$% for f't're ro)th of enterpr of compan* is #6.0$ acco'nted )ith Respect to compan*s Sales)hich essentiall* indi increase in reven'es hich 'ltimatel* led to Increase in :et 3rofits 21.$% (Compare 26.%6! Available to Shareholders in perspectiveof Reven'e=Sales of Compan*.

Tcs Analysis Comparitive & Common Size

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Analysis of Comparitive Statement:- In Comparative Balance Sheet Reflect an Increase in Assets and Liabilities indicate more of Cash (209.96%) & Investment(110.5%) and Inventories(35.17%) have bought in the business and Borrowings are increased in the year depict Company is willing to take Advantage of Debt Financing (7.93%) & Sufficient Amount of Reserve (35.92) for the Companys Future Growth is being transferred. At The Same time About 72.78 % of Capital Work in Progress has been Still In Closing Stock as Compared to last year indicate Most of Money is Used In Carrying & facilitating Operations in generating revenues. Investment In fixed Assets has been made about 827.61 Cr.(Increase 16.36% to last year) indicate company is concerned for future generating revenues though investment in fixed assets . Company has kept aside part as Provisions(10.09 Cr.) for Uncertain Obligations that may occur in future & Company has Paid back its Short term borrowings that indicate that Company is employing Long term Borrowings & Loans to Carried out its Operations . Company is Efficiently utilising Trade credits to facilitate operations and generating revenues & employing less amounts of funds and utilizing market credibility & Trust of Companys Suppliers. Analysis of Common Size Statement:-In the Statement taking Net Sales at 100% and compared it from others thus there is a significant increase in gross profit margins 31.62555029%(2013s 27.88 %) and a proportionate decrese of about 68.37%(as compared to last year 72.12 ) in the operating expenses. Company is effectively taking advantage of Interest cost (nearly .03620%) through paying off reflected about (28.57%) increase in the EAT. In Balance sheet we can see that there is a increase in the Reserve and Surplus (11589.48) 76.13% by taking into consideration total Liabilities as 100 % and there is substaintial growth investment in Current Assets ( 60.47%)and Reduction in Non Current Assets(39.52%). Thus depict that company is making fine profits and making Investors to come and Invest in the company though proportionate amount of about (3265.88 Cr) 45.53% for future growth of enterprise . Net Profit of company is 16.05 % accounted with Respect to companys Saleswhich essentially indicate increase in revenues Which ultimately led to Increase in Net Profits 28.53 %(Compared to last years 26.36%) Available to Shareholders in perspectiveof Revenue-Sales of Company.