Presented by –

Sulakshya Gaur-121684

Aayush Mittal- 121685

Harshit Thakur-121689

Puneet Goyal-121699

Company Profile• Birla Corporation Limited, popularly known as Birla Corp is an Indian

company based in Kolkata.

• It is the flagship company of the M P Birla group of companies.

• In 1919, Shri Ghanshyam Das Birla founded the Birla Jute Manufacturing Company.

• Birla Corporation Limited has products ranging from cement to jute goods, PVC floor covering, as well as auto trims (jute felt-based car interiors).

• Birla Corporation Limited has been playing a pro-active role in the socio-economic upliftment in and around its facilities in terms of health, education, rural infrastructure development, etc.

• Present Market Value of BCL Share is 284.15

Installed Capacity and Production

Product Installed Capacity Production (2009-2010)

Cement 6.46 Mill. Tons. 5.69 Mill. Tons.

Jute Goods 38000 M T 27,300 MT

PVC Floor Covering 48.60 lakh sq. mtrs 1.09 lakh sq. mtrs.

Auto Trim Parts 7.80 lakh Pcs 0.64 lakh Pcs

Iron & Steel Casting 3,750 tons 1,078 tons

Corporate Sustainability

• Green power: The Waste Heat Recovery System (WHRS) in Satna and Chanderia plants is constantly working on generating power from waste heat, vented out in the atmosphere, from preheaters and clinker coolers. Since the environment-friendly initiative does not generate CO2, it is called green power.

Installation of new energy-efficient grinding systems like Vertical Roller Mill (VRM) for raw mill grinding and Roll Presses for cement grinding.Continuous upgradation of technology through installation of latest energy-efficient clinker coolers and grinding systems like VRM and Roll Press.

Awards And Recogonition

• Birla Corporation Limited has made it to the prestigious list of "200 Best Under a Billion $" companies in the Asia-Pacific region, published by Forbes Asia, in its October 9, 2009 issue.

• Birla Corporation Limited received the Best Corporate Ethics Award for 2008 from the Indian Institute of Planning and Management.

• Satna Cement Works & Birla Vikas Cement have received the IS/ISO 14001 certificate, an international recognition for "Implementation of environmental management system".

• BCL has regularly been receiving CAPEXIL awards for cement exports since the last more than 15 years.

• The Company''s unit at Satna had received the following awards

during the year :

- "Greentech Environment Excellence Award 2012"

- "Greentech - CSR Silver Award-2012"

- "Greentech - HR Gold Award - 2012".

Contents

1. RATIO ANALYSIS

2. COMMON SIZE ANALYSIS

3. INDEX ANALYSIS

4. SWOT ANALYSIS

FINANCIAL STATEMENT ANALYSIS OF

THE BIRLA CORPORATION LTD.

Liquidity Ratio

YEAR Current

Ratio

2008 0.677

2009 1.188

2010 1.311

2011 1.679

2012 1.793

2013 1.608

Current Ratio

0

0.2

0.4

0.6

0.8

1

1.2

1.4

1.6

1.8

2

2008 2009 2010 2011 2012 2013

Series1

YEAR Quick Ratio

2008 0.173

2009 0.764

2010 0.746

2011 0.974

2012 1.045

2013 0.735

Quick Ratio

0

0.2

0.4

0.6

0.8

1

1.2

2008 2009 2010 2011 2012 2013

Series1

Leverage ratio

Debt RatioYEAR Debt Ratio

2008 0.182

2009 0.149

2010 0.265

2011 0.312

2012 0.335

2013 0.334

0

0.05

0.1

0.15

0.2

0.25

0.3

0.35

0.4

2008 2009 2010 2011 2012 2013

Series1

Debt Equity RatioYEAR Debt Equity

Ratio

2008 0.223

2009 0.175

2010 0.360

2011 0.454

2012 0.504

2013 0.501

0

0.1

0.2

0.3

0.4

0.5

0.6

2008 2009 2010 2011 2012 2013

Series1

Debt Asset RatioYEAR Debt Asset

Ratio

2008 0.289

2009 0.187

2010 0.474

2011 0.509

2012 0.479

2013 0.437

0

0.1

0.2

0.3

0.4

0.5

0.6

2008 2009 2010 2011 2012 2013

Series1

Interest Coverage RatioYEAR ICR

2008 27.23

2009 23.40

2010 28.98

2011 9.21

2012 16.28

2013 5.48

0.00

5.00

10.00

15.00

20.00

25.00

30.00

35.00

2008 2009 2010 2011 2012 2013

Series1

Turnover Ratio

YEAR Inventoryturnover ratio

2008 9.936

2009 10.567

2010 8.428

2011 6.755

2012 6.207

2013 5.227

Inventory turnover ratio

0

2

4

6

8

10

12

2008 2009 2010 2011 2012 2013

INVENTORY TURNOVER RATIO

INVENTORY TURNOVER RATIO

YEAR Total Asset

Turnover

Ratio

2008 2.586

2009 1.698

2010 1.762

2011 1.323

2012 1.100

2013 1.071

Total Asset Turnover Ratio

0

0.5

1

1.5

2

2.5

3

2008 2009 2010 2011 2012 2013

Series1

PROFITABILITY RATIOS

Operating Profit Margin

Year

Operating

Profit Margin

2008 29.409

2009 25.904

2010 33.89

2011 21.479

2012 20.577

2013 13.174

0

5

10

15

20

25

30

35

40

2008 2009 2010 2011 2012 2013

Series1

Net Profit Margin

Year

Net Profit

Margin

2008 19.75

2009 15.872

2010 23.299

2011 13.216

2012 9.266

2013 9.053

0

5

10

15

20

25

2008 2009 2010 2011 2012 2013

Series1

Operating Expense Ratio

Year

Operating

Expense Ratio

2008 0.107

2009 0.126

2010 0.120

2011 0.132

2012 0.135

2013 0.158

0

0.02

0.04

0.06

0.08

0.1

0.12

0.14

0.16

0.18

2008 2009 2010 2011 2012 2013

Series1

Operating Ratio

Year

Operating

Ratio

2008 1.555

2009 1.638

2010 1.545

2011 1.763

2012 1.784

2013 1.909

0

0.5

1

1.5

2

2.5

2008 2009 2010 2011 2012 2013

Series1

Return On Total Assets

YearROTA

2008 0.511

2009 0.269

2010 0.410

2011 0.174

2012 0.101

2013 0.096

0

0.1

0.2

0.3

0.4

0.5

0.6

2008 2009 2010 2011 2012 2013

Series1

Return on Net Assets

YearRONA

2008 1.056

2009 0.433

2010 0.651

2011 0.242

2012 0.133

2013 0.126

0

0.2

0.4

0.6

0.8

1

1.2

2008 2009 2010 2011 2012 2013

Series1

Return On EquityYear

ROE

2008 0.394

2009 0.252

2010 0.312

2011 0.156

2012 0.107

2013 0.111

0

0.05

0.1

0.15

0.2

0.25

0.3

0.35

0.4

0.45

2008 2009 2010 2011 2012 2013

Series1

Earning Per Share

YearEPS

2008 5.110

2009 4.200

2010 7.235

2011 4.153

2012 3.106

2013 3.503

0

1

2

3

4

5

6

7

8

2008 2009 2010 2011 2012 2013

Series1

COMMON SIZE ANALYSIS

Balance Sheet: ASSETS

YEAR 2008 2009 2010 2011 2012 2013

Net fixed assets 29.21445 31.92271 22.95337 26.75751 32.70148 37.80145

Investments 36.98 26.71 37.51 32.08 25.34 27.72

Deferred tax assets 1.334134 1.190724 0.950422 1.007155 1.129327 1.167095

Current assets 15.70277 26.10838 21.61595 23.39914 24.18593 22.88794

Loans and advances 8.065476 7.206249 6.206162 4.136991 3.969623 5.060831

Capital work in progress 8.698417 6.860929 10.76806 12.58299 12.46528 4.986442

Miscellaneous expenses not written off 0 0 0 0 0.175123 0.347075

TOTAL ASSETS 100 100 100 99.96461 99.96895 99.97142

Balance Sheet: LIABILITIES

YEAR 2008 2009 2010 2011 2012 2013

Net worth 58.13 61.88 58.58 56.25 54.06 52.94

Borrowings 12.96741 10.82775 21.10706 25.51304 27.25253 26.53997

Current liabilities & provisions 23.18139 21.96745 16.48406 13.93282 13.48692 14.22678

Deferred tax liability 5.225117 4.925882 3.562523 4.094191 4.846452 5.785084

Total liabilities 99.51 99.60 99.74 99.79 99.64 99.49

INDEX ANALYSIS

Balance Sheet: ASSETS

YEAR 2008 2009 2010 2011 2012 2013

net fixed assets 100 131.7991 139.5128 194.7464 269.2133 346.0124

investments 100 87.11199 180.071 184.4353 164.7965 200.429

deferred tax assets 100 107.6519 126.4976 160.516 203.5855 233.9309

current assets 100 200.5461 244.435 316.8437 370.4361 389.7726

loans and advances 100 107.768 136.6339 109.0626 118.3712 167.7926

capital work in progress 100 95.13782 219.8176 307.585 344.6583 153.2962

Miscellaneous expenses not written off 100

TOTAL ASSETS 100 120.6175 177.5682 212.6285 240.5065 267.412

Balance Sheet: LIABILITIES

YEAR 2008 2009 2010 2011 2012 2013

Net worth 100 106.4466 100.7737 96.75317 92.9841 91.06681

Borrowings 100 83.4997 162.77 196.7473 210.1616 204.6666

Current liabilities & provisions 100 94.76331 71.10903 60.10346 58.17994 61.37157

Deferred tax liability 100 94.27314 68.18074 78.35598 92.75298 110.7168

Total liabilities 100 100.0953 100.2307 100.28 100.134 99.98464

shareholders fund 100 106.4466 100.7737 96.75317 92.9841 91.06681

SWOT analysis

Strengths

Weaknesses

Opportunities

Threats

ANALYSIS

STRENGTHS WEAKNESSES OPPORTUNITIES THREATS

• Strong financial position

• Quality products• Large networks • Strong brand name• Asset Leverage• Size Advantage

• Online Presence • Less advertising • No penetration in rural

markets

• Financial Leverage• Acquisition Synergies• Innovation• Emerging Markets• New Technology• Rapid integration with

global markets

• Bad Economy• International

Competition• Substitute • Products Competition• Market uncertainity

Conclusion

The company can include more of equity and improve it’s capital structure.

The company can take up more of government sector projects so as to increase it’s debt payout.

THANK YOU