HARNESSING

OPPORTUNITY
As Per Corporate Standards Harnessing Opportunity
Can Be Only Through Focused Cluster Approach
 5 POINTS FOR HARNESSING OPPORTUNITY

• PROBLEM SOLVING
• PLANNING AHEAD
• PERFORMANCE TRACKING
• RESOURCE OPTIMIZATION
• EMPOWERMENT AT LOCAL LEVELS
 FINANCIAL HIGHLIGHTS 2018-2019
Results 2018 2017 (Rs in Millions)
Sales 112162 101351
Profit From Operations 23509 18305
As % of Sales 21 18
Profit After Tax 16069 12252
As % of Sales 14 12
 BALANCE SHEET AND CASH FLOW STATEMENT

• Results 2018 2017 (Rs in Millions)

• Shareholders Funds 36737 34206
• Return on Average Equity(%) 45 37
• Operating Cash Flow 20525 18178
• As % of Sales 18 18
• Capital Expenditure 1628 1959
• As % of Sales 1 2
 DATA PER SHARE
• Results 2018 2017
• Earnings Per Share 166.7 127.1
• Dividend Per Share 115.0 86.0
 Financial Results and State of
Company’s Affairs
• Particulars 2018 2017 (Rs in Million)
 Sale of products 112,162.3 101,351.1
 Add : Other operating revenues 760.4 570.7
 Add : Other Income 2,589.2 1,769.2
 Total Income 115,511.9 103,691.0
 Less : Total Expense 91,222.4 85,298.0
 Profit before tax 24,289.5 18,393.0
 Less: Tax expense 8,220.2 6,141.1
 Profit after tax 16,069.3 12,251.9
 Add : Other Comprehensive Income (404.1) (889.8)
 Total Comprehensive Income 15,665.2 11,362.1
 Financial Results and State of
Company’s Affairs
• Particulars 2018 2017 (Rs in Million)
 Opening balance in Retained Earnings 25,054.5 23,689.3
 Amount available for appropriation 40,821.8 35,034.0
 Interim dividends :
 2018: Rs 90.00 per share 8,677.4
 2017: Rs 63.00 per share 6,074.2
 Final dividends :
 2017: Rs 23.00 per share 2,217.6
 2016: Rs 23.00 per share 2,217.6
 Less: Dividend distribution tax 2,238.7 1,687.7
 Closing balance in Retained Earnings 27,688.1 25,054.5
 Financial Results and State of
Company’s Affairs
• Particulars 2018 2017 (Rs in Million)
Key ratios:-
Earnings per share (Rs) 166.67 127.07
Dividend per share (Rs)
Interim 90 63
Proposed-Final 25 23
Profit from operations 23,508.6 18,304.8
BALANCE SHEET NESTLE 2018
BALANCE SHEET NESTLE 2018
PROFIT AND LOSS STATEMENT NESTLE 2018
PROFIT AND LOSS STATEMENT NESTLE 2018
PROFIT AND LOSS STATEMENT NESTLE 2018
CASH FLOW STATEMENT NESTLE 2018
CASH FLOW STATEMENT NESTLE 2018
CASH FLOW STATEMENT NESTLE 2018
 FINANCIAL RATIO ANALYSIS

• LIQUIDITY RATIOS ANALYSIS :-

• NAME OF RATIOS RESULT (2018 VS 2017) COMPARISON EFFECT
• Current Ratio In 2018 CR was 2.55 As we can see there
In 2017 CR was 2.63 is slight variation in
CR of 0.08…This
indicates Firm has
perfect ability to
meet its Short Term
Obligations
 FINANCIAL RATIO ANALYSIS

• NAME OF RATIOS RESULT (2018 VS 2017) COMPARISON

EFFECT
• Net Profit Ratio In 2018 The NPR was 0.14 This Shows That in
In 2017 The NPR was 0.12 2018 The Net Profit
Margin generated as a
% of Revenue is in
a better position than in 2017
 FINANCIAL RATIO ANALYSIS

• ACTIVITY RATIOS ANALYSIS :-

• NAME OF RATIOS RESULT (2018 VS 2017) COMPARISON
EFFECT
• Fixed Asset
Turnover Ratio In 2018 The FATR is 3.34 This indicates that in
In 2017 The FATR is 2.95 2018 Fixed Assets are
more efficiently used
in generating sales in
comparison to 2017
 FINANCIAL RATIO ANALYSIS

• NAME OF RATIOS RESULT (2018 VS 2017) COMPARISON

EFFECT
• Working Capital In 2018 The WCTR is 3.89 This indicates that in
Turnover Ratio In 2017 The WCTR is 4.16 2017 WCTR was more
efficiently utilized in
generating sales than
in 2018
 FINANCIAL RATIO ANALYSIS

• LEVERAGE RATIOS ANALYSIS :-

• NAME OF RATIOS RESULT (2018 VS 2017) COMPARISON EFFECT
• Debt Equity Ratio In 2018 The DER was 0.83 As This Ratio is used
In 2017 The DER was 0.86 in Capital Structure
decision it can be
determined that
Firms Financial Risk
is Lower in 2018 As
compared to 2017
 FINANCIAL RATIO ANALYSIS

• COVERAGE RATIOS ANALYSIS :-

• NAME OF RATIOS RESULT (2018 VS 2017) COMPARISON EFFECT
• Debt Service Coverage Now This Result of
Ratio In 2018 The DSCR was 2.89 2018 and 2017 shows
In 2017 The DSCR was 2.67 that Firm has got
sufficient income
to pay its current
Debt Obligations
The Variation in
DSCR is 0.22 which

is a healthy sign