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Britannia Industries Ltd

Vertical Analysis Of Income Statement

INCOME Mar-18 Mar-17 Mar-16 Mar-15 Mar-14 18-% 17-% 16-% 15-% 14-%

Revenue From Operations [Gross] 10,389.49 9,276.17 8,577.14 8,097.81 7,269.26 100 100 100 100 100

Less: Excise/Service Tax/Other Levies 0 76.11 270.02 228.92 168.8 0 0.82 3.15 2.83 2.32

Revenue From Operations [Net] 10,389.49 9,200.06 8,307.12 7,868.89 7,100.46 100 99.2 96.9 97.17 97.68

Other Operating Revenues 92.96 104 107.25 79.01 75.53 0.89 1.12 1.25 0.98 1.04

Total Operating Revenues 10,482.45 9,304.06 8,414.37 7,947.90 7,175.99 101 100 98.1 98.15 98.72

Other Income 190.52 155.93 144.78 98.21 87.53 1.83 1.68 1.69 1.21 1.2

Total Revenue 10672.97 9460 8559.15 8046.1 7263.52 103 102 99.8 99.36 99.92

EXPENSES

Cost Of Materials Consumed 4,944.77 4,405.17 4,342.78 3,796.44 3,592.99 47.6 47.5 50.6 46.88 49.43

Purchase Of Stock-In Trade 1,381.88 1,372.46 904.78 833.01 749.33 13.3 14.8 10.6 10.29 10.31

Changes In Inventories -49.02 -4.18 -49.25 -7.12 -25.48 -0.5 -0.05 -0.57 -0.09 -0.35

Employee Benefit Expenses 321.64 294.87 241.68 209.21 176.79 3.1 3.18 2.82 2.58 2.43

Finance Costs 1.54 1.45 1.34 1.25 1.21 0.01 0.02 0.02 0.02 0.02

Depreciation Expenses 135 119.76 96.43 86.89 117.27 1.3 1.29 1.12 1.07 1.61
Other Expenses 2,221.05 1,825.26 1,770.23 1,984.54 1,910.86 21.4 19.7 20.6 24.51 26.29

Total Expenses 8956.86 8014.8 7307.99 6904.2 6522.97 86.2 86.4 85.2 85.26 89.73

Profit/Loss Before Tax 1,716.11 1,445.20 1,251.16 1,131.56 882.61 16.5 15.6 14.6 13.97 12.14

Current Tax 581.36 499.56 390.2 384.07 285.68 5.6 5.39 4.55 4.74 3.93

Deferred Tax 12.55 -2.25 17.27 -1.6 -25.48 0.12 -0.02 0.2 -0.02 -0.35

Total Tax Expenses 593.91 497.31 407.47 382.47 260.2 5.72 5.36 4.75 4.72 3.58

Profit/Loss After Tax And Before


1,122.20 947.89 843.69 749.09 622.41 10.8 10.2 9.84 9.25 8.56
Extraordinary Items

Profit/Loss 1122.2 947.89 843.69 749.09 622.41 10.8 10.2 9.84 9.25 8.56

Vertical Analysis of Balance sheet

Assets Mar-18 Mar-17 Mar-16 Mar-15 Mar-14 18-% 17-% 16-% 15-% 14-%

Gross Block 1,738.59 1,320.03 1,012.92 1,176.06 986.66 43.04 40.68 39.22 72.19 79.57

Less: Accum. Depreciation 410.99 288.76 173.6 536.67 460.71 10.17 8.90 6.72 32.94 37.16

Net Block 1,327.60 1,031.27 839.32 639.39 525.95 32.86 31.78 32.50 39.25 42.42

Capital Work in Progress 64.91 200.28 29.77 0 48.22 1.61 6.17 1.15 0.00 3.89
Investments 1,645.67 1,186.13 599.91 894.88 661.04 40.74 36.56 23.23 54.93 53.31

Inventories 718.89 594.58 602.61 384.01 345.74 17.80 18.33 23.34 23.57 27.88

Sundry Debtors 350.96 230.32 126.41 106.7 70.98 8.69 7.10 4.90 6.55 5.72

Cash and Bank Balance 40.48 97.25 53.55 24.8 186.67 1.00 3.00 2.07 1.52 15.06

Total Current Assets 1,110.33 922.15 782.57 515.51 603.39 27.49 28.42 30.30 31.65 48.66

Loans and Advances 1,504.46 1,287.47 1,444.57 942.98 623.39 37.24 39.68 55.94 57.89 50.28

Total CA 2,614.79 2,209.62 2,227.14 1,458.49 1,226.78 64.73 68.10 86.24 89.53 98.94

Accounts receivable 1,424.74 1,211.66 939.24 871.67 811.16 35.27 37.34 36.37 53.51 65.42

Provisions for bad debts 188.52 171.05 174.48 492.08 410.91 4.67 5.27 6.76 30.21 33.14

prepaid expense 1,613.26 1,382.71 1,113.72 1,363.75 1,222.07 39.94 42.62 43.13 83.72 98.56

Net Current Assets 1,001.53 826.91 1,113.42 94.74 4.71 24.79 25.49 43.12 5.82 0.38

Total Assets 4,039.71 3,244.59 2,582.42 1,629.01 1,239.92 100 100 100 100 100
Liabilities

Total Share Capital 24.03 24.01 24 24 23.99 0.59 0.74 0.93 1.409 1.935

Equity Share Capital 24.03 24.01 24 24 23.99 0.59 0.74 0.93 1.409 1.935

Reserves and surplus 4,015.42 3,211.27 2,557.98 1,676.16 1,211.63 99.4 99 99.1 98.39 97.72

Net worth 4,039.45 3,235.28 2,581.98 1,700.16 1,235.62 100 99.7 100 99.8 99.65
Secured Loans 0.26 0.3 0.44 3.35 4.3 0.01 0.01 0.02 0.197 0.347

Unsecured Loans 0 9.01 0 0 0 0 0.28 0 0 0

Total Debt 0.26 9.31 0.44 3.35 4.3 0.01 0.29 0.02 0.197 0.347
Total Liabilities 4,039.71 3,244.59 2,582.42 1,703.51 1,239.92 100 100 100 100 100
INTERPRETATION
The net revenue from operation of the firm has been increasing over years.net
profit was highest in 2018 and lowest in 2014.
The percentage of gross block was highest in March 2014 and lowest in March
2016 whereas, accumulated depreciation was lowest in March 2014 and highest in
March 2016. Investments were highest in 2015 and lowest in 2016. Inventories
was lowest in 2017 and highest in 2014.sundry debtors was lowest in 2016 and
highest in 2018.Cash and bank balance was lowest in 2017 and highest in 2014.In
2018 total current assets was highest in 2018 and lowest in 2014. In 2017 loans and
advancements was lowest and highest in 2015. Accounts receivable was lowest in
2018 and highest in 2014. Provisions for bank debt were lowest in 2018 and
highest in 2014. Prepaid expenses were lowest in 2018 and highest in 2014. Net
current assets were lowest in 2014 and highest in 2017.
Total share capital is lowest in 2018 and highest in 2014. Equity share capital was
lowest in 2018 and highest in 2014. Reserves and surplus was lowest in 2014 and
highest in 2018. Net worth was almost equal for all the years. Secured loan was
lowest in 2018 and highest in 2014.Unsecured was only in 2017. Total debt was
lowest in 2018 and highest in 2014.