Name Pavan Kumar K

pgdm no 18105
HUL

S.No Item Description Symbol

1 Raw material Inventory RM
2 Cost of Raw Materials CRM
3 Work in progress inventory SFG
4 Cost of Production CP
5 FG Inventory FG
6 Cost of Sales CS
7 Total Inventory (RM+WIP+FG) INV
8 Distribution Cost DC
9 Net Sales NS
10 Accounts receivables AR
11 Accounts payable AP
12 Profit Before Tax PBT
13 Total Assets ( Fixed+Current) TA
14 Profit After Tax PAT

P&G
 Sl. No Item Description Symbol
1 Raw Material Inventory RM
2 Cost of Raw Materials CRM
3 WIP Inventory SFG
4 Cost of Production CO
5 Finished Goods Inventory FG
6 Cost of Sales CS
7 Total Inventory(RM+SFG+FG) INV
8 Distribution Cost DC
9 Net Sales NS
10 Account Receivables AR
11 Account Payable AP
12 Profit Before Tax(PBT) PBT
13 T.Assets (Fixed Assets+Current Asset) TA
14 Profit After Tax(PAT) PAT

Analysis
1 The inventory turnover ratio of P& G is higher than that of HUL
so P&G firm is performing better in managing the inventory comapred to HUL
2 ROA of P&G is higher than HUL , so p&g is able to squeese their assets properly
 Reference FY 16 FY 15
Balance Sheet ₹ 1,031 ₹ 1,028
Profit and Loss Account ₹ 11,980 ₹ 12,569
Balance Sheet ₹ 376 ₹ 318
Profit and Loss Account ₹ 16,797 ₹ 17,131
Balance Sheet ₹ 1,345 ₹ 1,503
Profit and Loss Account ₹ 23,100 ₹ 22,706
Balance Sheet ₹ 2,752 ₹ 2,849
Profit and Loss Account ₹ 1,526 ₹ 1,460
Profit and Loss Account ₹ 33,194 ₹ 31,972
Balance Sheet ₹ 1,269 ₹ 1,010
Balance Sheet ₹ 5,728 ₹ 5,506
Profit and Loss Account ₹ 5,947 ₹ 6,320
Balance Sheet ₹ 15,165 ₹ 14,430
Profit and Loss Account ₹ 4,082 ₹ 4,363

FY 16 FY 15
Days of Raw materials 31.42 29.85
Days of Work in Progress 8.17 6.78
Days of Finished goods 21.25 24.16
Length of value chain 60.84 60.78

Supply chain cost 2076.43 2029.76

Supply chain inefficiency 0.06 0.06

Supply chain working capital -1707.01 -1647.24

Supply chain working capital

productivity -19.45 -19.41
ROA 0.27 0.30
Inventory Turnover Ratio 8.39 7.97
 Reference FY16 FY15
BS 2,041 2,244
PL 59,163 57,886
BS 513 235
PL 100,319 93,668
BS 10,194 9,428
PL 136,210 131,545
BS 12,748 11,907
PL 16,610 18,089
PL 248,168 233,227
BS 14,962 11,394
BS 474 157
PL 63,654 50,081
BS 31,686 30,879
PL 42,318 34,614

PARTICULARS FY16 FY15

Days of RAW MATERIALS(DRM) 12.592 14.150
Days of WIP(DWIP) 1.866495878 0.9157342956
Days of FG(DFG) 27.31671683 26.1600212855
LENGTH OF SUPPLY CHAIN 41.77495079 41.2252908746

SUPPLY CHAIN COST(SCC) 19,159.60 20,470.40

SC INEFFENCIENCY(SCI) 0.08 0.09

SC Working Capital(SC WC) 27,236 23,144

SC Working Capital productivity(SC

WCP) 9.111763842 10.0772122364

Return on Assets(ROA) 1.335542511 1.1209559895

Inventory Turnover Ratio 10.6848133 11.0477030318

pred to HUL
ssets properly
 Working Notes FY 16 FY15
Cost of Production
Employee wages, etc ₹ 1,723 ₹ 1,704
Cost of Raw materials ₹ 11,980 ₹ 12,569
Total (A) ₹ 13,703 ₹ 14,273
Other Expenses
Finance Costs ₹5 ₹1
Consumption of stores ₹ 70 ₹ 142
Power, fuel, etc ₹ 309 ₹ 347
Processing charges ₹ 260 ₹ 292
Rent ₹ 256 ₹ 220
Repairs ₹ 132 ₹ 122
Insurance ₹ 14 ₹7
Royalty ₹ 904 ₹ 751
Joint Venture ₹ 52 ₹ 58
Misc. Exp ₹ 1,094 ₹ 919
Total (B) ₹ 3,094 ₹ 2,858
Total Cost of Production (A+B) ₹ 16,797 ₹ 17,131
Cost of Sales
Cost of Production ₹ 16,797 ₹ 17,131
Advertising and Sales Promotion ₹ 4,595 ₹ 3,944
Travelling and Motor Car exp ₹ 182 ₹ 171
Carriage and Freight ₹ 1,526 ₹ 1,460
Total Cost of Sales ₹ 23,100 ₹ 22,706
 Cost of prod FY16 FY15
Cost of RM 59,163 57,886
Employee benefit exp 11856 11329
Finance Cost 25 58
Other exp
consumption of stores 2041 2244
power, fuel 1137 1218
proessing charges 5780 4901
Rent 619 608
Repairs 1023 1168
Insurance 44 38
Royalty 12338 11144
Misc exp 6293 3074

Total 100,319 93,668

Cost of Sales FY16 FY15

Cost of prod 100,319 93,668
Adv and sales promo 18255 18792
Carriage and freight 16610 18089
Travel and motor car expenses 1026 996

Total 136,210 131,545