ANANDAM MANUFACTURING COMPANY

INCOME STATEMENT FOR THE YEARS (IN ₹ '000S)

COMMON SIZ
STATEMENT
2012-13 2013-14 2014-15 2012-13
Sales

cash 0 ₹ 200.00 ₹ 480.00 ₹ 800.00 10.00

credit 0 ₹ 1,800.00 ₹ 4,320.00 ₹ 7,200.00 90.00

Total Sales ₹ 0.00 ₹ 2,000.00 ₹ 4,800.00 ₹ 8,000.00 100.00

cost of goods sold 0 ₹ 1,240.00 ₹ 2,832.00 ₹ 4,800.00 62.00

gross profit ₹ 0.00 ₹ 760.00 ₹ 1,968.00 ₹ 3,200.00 38.00

operating expenses
general, admin and selling 0 ₹ 80.00 ₹ 450.00 ₹ 1,000.00 4.00
depreciation 0 ₹ 100.00 ₹ 400.00 ₹ 660.00 5.00
interest expenses 0 ₹ 60.00 ₹ 158.00 ₹ 340.00 3.00

profit before taxes PBT ₹ 0.00 ₹ 520.00 ₹ 960.00 ₹ 1,200.00 26.00

tax at 30% ₹ 0.00 ₹ 156.00 ₹ 288.00 ₹ 360.00 7.80

Profit after tax PAT ₹ 0.00 ₹ 364.00 ₹ 672.00 ₹ 840.00 18.20

GROSS PROFIT ₹ 0.00 ₹ 760.00 ₹ 1,968.00 ₹ 3,200.00

EBDITA ₹ 0.00 ₹ 680.00 ₹ 1,518.00 ₹ 2,200.00

EBIT ₹ 0.00 ₹ 580.00 ₹ 1,118.00 ₹ 1,540.00
EBT ₹ 0.00 ₹ 520.00 ₹ 960.00 ₹ 1,200.00
EAT ₹ 0.00 ₹ 364.00 ₹ 672.00 ₹ 840.00

BALANCE SHEET FOR THE YEAR ENDING ON 31 MARC

COMMON SIZ
STATEMENT
 2012-13 2013-14 2014-15 2012-13

ASSETS
Fixed assets (net of depreciation) 0 ₹ 1,900.00 ₹ 2,500.00 ₹ 4,700.00 74.22
Current Assets

cash and cash equivalents 0 ₹ 40.00 ₹ 100.00 ₹ 106.00 1.56

accounts receivables 0 ₹ 300.00 ₹ 1,500.00 ₹ 2,100.00 11.72

Inventories 0 ₹ 320.00 ₹ 1,500.00 ₹ 2,250.00 12.50

TOTAL ASSETS 0 ₹ 2,560.00 ₹ 5,600.00 ₹ 9,156.00 100.00

EQUITY AND LIABILITIES

Equity share capital ( Shares of ₹ 10
each) 0 ₹ 1,200.00 ₹ 1,600.00 ₹ 2,000.00 46.88
Reserves & surplus 0 ₹ 364.00 ₹ 1,036.00 ₹ 1,876.00 14.22

Long -term borrowings 0 ₹ 736.00 ₹ 1,236.00 ₹ 2,500.00 28.75

Current liabilities 0 ₹ 260.00 ₹ 1,728.00 ₹ 2,780.00 10.16

TOTAL EQUITY AND LIABILITIE 0 ₹ 2,560.00 ₹ 5,600.00 ₹ 9,156.00 100.00

 TURING COMPANY LIMITED STARTED IN 2012-13
IN ₹ '000S)

COMMON SIZE
STATEMENTS TREND ANALYSIS
2013-14 2014-15 2012-13 2013-14 2014-15

10.00 10.00 100 240.00 400.00

90.00 90.00 100 240.00 400.00

100.00 100.00 100 240.00 400.00

59.00 60.00 100 228.39 387.10

41.00 40.00 100 258.95 421.05

9.38 12.50 100 562.50 1,250.00

8.33 8.25 100 400.00 660.00
3.29 4.25 100 263.33 566.67

20.00 15.00 100 184.62 230.77

6.00 4.50 100 184.62 230.77

14.00 10.50 100 184.62 230.77

100.00 258.95 421.05

100.00 223.24 323.53

100.00 192.76 265.52
100.00 184.62 230.77
100.00 184.62 230.77

DING ON 31 MARCH
COMMON SIZE
STATEMENTS TREND ANALYSIS
2013-14 2014-15 2012-13 2013-14 2014-15

44.64 51.33 100 131.57895 247.36842

1.79 1.16 100 250 265

26.79 22.94 100 500 700

26.79 24.57 100 468.75 703.125

100.00 100.00 100 218.75 357.65625

28.57 21.84 100 133.33333 166.66667

18.50 20.49 100 284.61538 515.38462

22.07 27.30 100 167.93478 339.67391

30.86 30.36 100 664.61538 1069.2308

100.00 100.00 100 218.75 357.65625

 AVERAGE
RATIO 2012-13 2013-14 2014-15 OF 3 YEARS
CURRENT RATIO 2.54 1.79 1.60 1.98
ACID TEST RATIO 1.31 0.93 0.79 1.01
RECEIVABLES TURNOVER
RATIO 6.00 2.88 3.43 4.10
RECEIVABLE DAYS 60.00 125.00 105.00 96.67
INVENTORY TURNOVER
RATIO 3.88 1.89 2.13 2.63
INVENTORY DAYS 92.90 190.68 168.75 150.78
LONG-TERM DEBT TO
TOTAL CAPITAL 0.29 0.22 0.27 0.26
DEBT-TO EQUITY RATIO 0.47 0.47 0.64 0.53
GROSS PROFIT RATIO 38.00% 41.00% 40.00% 39.67%
NET PROFIT RATIO 18.20% 14.00% 10.50% 14.23%
RETURN ON EQUITY 23.27% 25.49% 21.67% 23.48%

RETURN ON TOTAL ASSETS 14.22% 12.00% 9.17% 11.80%

TOTAL ASSET TURNOVER
RATIO 0.78 0.86 0.87 0.84
FIXED ASSET TURNOVER
RATIO 1.05 1.92 1.70 1.56
CURRENT ASSET TURNOVER
RATIO 3.03 1.55 1.80 2.12

INTEREST COVERAGE RATIO 9.67 7.08 4.53 7.09

WORKING CAPITAL
TURNOVER RATIO 5.00 3.50 4.77 4.42
RETURN ON FIXED ASSETS 19.16% 26.88% 17.87% 21.30%

CASH FLOW STATEMENTS (in ₹ '000)

 2012-13 2013-14 2014-15
A. CASH FLOW FROM
OPERATIONS
EBIT ₹ 580.00 ₹ 1,118.00 ₹ 1,540.00
ADD: DEPRECIATION ₹ 100.00 ₹ 400.00 ₹ 660.00
LESS: NON OPERATING
INCOME 0 0 0

CASH FLOW BEFORE

WORKING CAPITAL
CHANGES ₹ 680.00 ₹ 1,518.00 ₹ 2,200.00
ACCOUNTS RECEIVABLES -₹ 300.00 -₹ 1,200.00 -₹ 600.00
INVENTORY -₹ 320.00 -₹ 1,180.00 -₹ 750.00
CURRENT LIABILITIES ₹ 260.00 ₹ 1,468.00 ₹ 1,052.00

TAXES PAID -₹ 156.00 -₹ 288.00 -₹ 360.00

CASH FLOW FROM
OPERATING ACTIVITIES ₹ 164.00 ₹ 318.00 ₹ 1,542.00
0.24117647 0.209486166 0.7009090909
B. CASH FLOW FROM
INVESTING ACTIVITIES

PURCHASE OF FIXED ASSETS -₹ 2,000.00 -₹ 1,000.00 -₹ 2,860.00

NET CASH FLOW FROM
INVESTING ACTIVITIES -₹ 2,000.00 -₹ 1,000.00 -₹ 2,860.00
C CASH FLOW FROM
FINANCING ACTITIVIES
INTEREST PAID -₹ 60.00 -₹ 158.00 -₹ 340.00
EQUITYI SHARES ₹ 1,200.00 ₹ 400.00 ₹ 400.00
BORROWINGS ₹ 736.00 ₹ 500.00 ₹ 1,264.00
NET CASH FLOW FROM
FINANCING ACTIVITIES ₹ 1,876.00 ₹ 742.00 ₹ 1,324.00

NET CASH FLOW ₹ 40.00 ₹ 60.00 ₹ 6.00

OPE. BALANCE OF CASH 0 ₹ 40.00 ₹ 100.00

CLSONG BALANCE OF CASH ₹ 40.00 ₹ 100.00 ₹ 106.00

CHANGE IN CASH BALANCE ₹ 40.00 ₹ 60.00 ₹ 6.00

check digit ₹ 0.00 ₹ 0.00 ₹ 0.00

INDUSTRY
NORMS REMARKS
2.3:1
1.2:1

7 times
52 DAYS

4.85 TIMES
75 days

24%
35%
40%
18%
22%

10%

1.1

10

8
24%
 Mar '19

12 mths

HUL
Sales Turnover 38,224.00
Selling and Admin Expenses 4,552.00
11.91%
Sales % Increase 8.54%
SGA % Increase 10.89%

NESTLE
Sales Turnover 11,292.27
Selling and Admin Expenses 729.44
6.46%
Sales % Increase 10.79%
SGA % Increase 44.16%

DABUR
Sales Turnover 6,273.19
Selling and Admin Expenses 490.75
7.82%
Sales % Increase 11.84%
SGA % Increase 6.23%
Mar '18 Mar '17 Mar '16

12 mths 12 mths 12 mths

35,218.00 34,487.00 33,491.00

4,105.00 3,470.00 3,600.00
11.66% 10.06% 10.75%
2.12%
18.30%

10,192.18 9,556.24 8,482.48 10,178.07

506 0 525.21 445.47
4.96% 0.00% 6.19% 4.38%
6.65%
#DIV/0!

5,609.06 5,369.84 5,832.53 5,505.66

461.95 418.03 475.78 646.54
8.24% 7.78% 8.16% 11.74%
4.45%
10.51%