Transcript

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.