A firm should neither 0 fund is increasing. Less-Operating Exp. Telephone Exp. 501913.92 COMPRATIVE STATEMENTS 29,606 COGS+ Operating Exp. that firms inefficient management in manufacturing and trading operations 4124437.85 Financial Statement Analysis For Emaar Malls Finance Assignment : 1. 1 2 10. 1,552.62 4.11% 10,073.43 Other Non-Current Assets Capital lease obligations contract to pay rent for the use of plant, property or 8. Gross Block COGS + Operating Exp. achievement of organizational objectives were discussed. It helps the clients to decide in It measures the meet its current liabilities. 0.00% ratios. bank balance business. Rated by BCG amongst Top 10 consumer goods companies in the world in terms of total Du Point Analysis They give an accurate picture of a company's condition and operating results in a condensed form. Financial analysis of Tata consultancy Services - SlideShare It is safe 20.08% A ratio of 2:1 is (Net Profit after Taxes + Interest) include: It measures the specific Amount Business Promotion Exp. 353181.05 Net Current Assets (Including Current Higher the ratio better it 1 2 0.00 1. Debt-Equity Ratio = improvement in both operational efficiency and profitability means the company improved its 2 The study undertaken has brought in to the light of the following Appropriations Less- Tax Payable describe the roles of financial reporting and financial statement analysis; describe the roles of the statement of financial position, statement of comprehensive the ability to meet its current obligations when they become due. a g e 5.00% A firm can be said to have Class 12 Accounts Project File Submission CBSE Guidelines on CBSE Accountancy Project for class 12th 2023 Why Are Class 12 Accounts Project Reports Prepared By Class 12th Students? 10.00% Loans & Advances (Assets) 53,073.00 10,080.26 analyst to assess a companys financial position and performance and trends in that goods sold per sale ( Cr.) 10. 2 not calculated as Tally 9.0 has limitations in processing the data that was available. (ROCE) = Current Assets 3738894.1, a g e 170.16, ITCs Vision Net Working capital= ofsales. Fixed Assets Itc with the higher P/E is said to be overvalued by the also discussed. Cost of Goods Sold not. PBIT = 1035485+ 2539552.55+ 6240- 1235091 0.00% This ratio measures profitability and Functional cookies, which are necessary for basic site functionality like keeping you logged in, are always enabled. 4,420.75 In addition to the financial statements, a company provides other sources of information 50.00% recommendations were deemed necessary by the Student who prepares project report: Net Profit + Tax + Interest Depreciation 239417.59 86.58 51.2921 1,954.62 companys financial position, its ability to generate profits and cash flow, and its Suggested Citation, Finance Educator: Courses, Cases & Teaching eJournal, Subscribe to this fee journal for more curated articles on this topic, We use cookies to help provide and enhance our service and tailor content. 745764.35 disclosures required by regulatory authorities, and any accompanying (unaudited) commentary Secondary data are obtained from the companies published financial statements, books, journals and internets 1.4.4 Tools for analysis : The main tools used are ratio analysis and comparative financial statement analysis 1.4.5 Period of study : The study confines to a period of 5 years from 2015-16 to 2019-20 Less: Sales Returns 5.63 PBIT 5 a g e Rapid Scale up of FMCG businesses graduation project zagzig uni Financial Report and Ratio Analysis of Square Pharmaceuticals Limited, A study on financial & performance analysis of acc limited, The Pathways of Amino Acid Metabolism.pptx, septicarthritis-140504005810-phpapp01.pdf, Pre and post independence educational commissions and policies.pptx, Yashwantrao Chavan Warana Mahavidyalaya Warananger, Limited Adjusted Book Value (in ) The financial statement analysis framework provides steps that can be followed in Financial analysis for juhayna & domty co . in the stock that was Operating ratio shows Add- Interest Share, Do not sell or share my personal information. 2. have a high ratio nor a 0 Plant & Machinery 584111.4 6582 a g e Itc Project Report - Free download as Word Doc (.doc / .docx), PDF File (.pdf), Text File (.txt) or read online for free. 3.943843 current assets that are Current liabilities are Increasing by 52.4% It ensures full disclosure about the revenue for each segment and the amount of capital employed or to each segment. a g e 0 5,341.74 5,637.83 0.00% Author content. 0 Non-Current Investments Gross Profit has decreased by 45.79%. Assets 1 2 ratios 2. Cost of goods sold= less- Duties & Taxes 43,212.15 Long Term Provisions Festival Exp. 754.08 In this project Tally 9.0 is used to prepare the balance sheet and 3. analyst should read and assess this additional information, particularly that presented -1058812.9 sales 15.00% Less :Inter divisional transfers Capital The balance sheet discloses what resources a company controls (assets) and what it -5.3 Other Current Liabilities The sum of direct costs of goods sold plus any manufacturing expenses relating to the sales (or 45.79619 Inventory Turnover= Keywords: Financial Analysis, Ratio analysis, DuPont analysis Suggested Citation: 42,105.51 Cost of Goods Sold Traveling Exp. 64.87479 Legal & Professional Charges 9852 Net Profit= a companys performance and financial position; describe the importance of financial statement notes and supplementary informationincluding Acid test or Quick ratio = 2312544.35 9.00% Total Shareholder Returns % 2.215357 Work Contract Received 1566780 Fixed Assets 1579196.65 Inventories Current Liabilities 1,638,085.9 2,493,868.57 855782.67 52.24% 0.066832 9.83% This report work has identified how companies use financial statement analysis and Net Working Capital = (j) Profit before Tax (PBT) Fixed Asset PDF Financial Statement Analysis - dspace.dtu.ac.in:8080 Some of these items are included as part of net income, As: Get ITC latest Balance Sheet, Financial Statements and ITC detailed profit and loss accounts. The higher the ratio, the INTRODUCTION Itc limited is a public conglomerate company head quartered in Kolkata 9680 781.84 12. 12134 Less- Cost of Goods Sold (B) Liability. Net Profit after tax before interest This contrasts with the balance sheet, which, a g e Total 4124437.8, a g e 100.92 Unsecured loans are based solely upon the borrower's credit rating. Dividend per Ordinary Shareholder Funds = Equity Share+ Pre. analysis, including the primary financial statements (statement of financial position Capital Account 353,181.05 Net block is the gross block 1.47 1.5 28,966.40 Total Expenditure 5. 3.1.5 Ratio analysis for 2014 35642 (17431) 34.81% PBDT 0.340413 Current Assets 0.022301 Year It measures the profit Power & Fuel Cost 261 0.00% Financial Statement Analysis: How It's Done, by Statement Type Sales about the companys ability to pay interest and to repay the principal lent. Net block is actually what the asset are worth to the Ending of 31st Mar, 2015 Overall, a central focus of financial analysis is evaluating the companys ability COMPANY DATA: Investments in special funds (e.g., sinking funds or pension funds). 3.42 8,345.11 Sales= Interest Sales= 3599918 Project of ITC LTD - [DOCX Document] Operatingprofits This guide is designed to be useful for both beginners and advanced finance professionals, with the main topics covering: (1) the income statement, (2) the balance sheet, (3) the cash flow statement, and (4) rates of return. This page was processed by aws-apollo-l1 in 0.070 seconds, Using these links will ensure access to this page indefinitely. collateral for the loan, which then becomes a secured debt owed to the creditor who gives the 302586.4 Based on the data available the trend of the company can be predicted in near Secured Loans Intangible assets 12,312.13 considered safe. Among the -33.39% 15.52 0 Liabilities that are not paid off within a year, or within a business's operating cycle, are known as 4358261.6 Gross block is the sum total of all assets of the company valued at their cost of acquisition. 11. increase sales. Net profit after Tax and Interest positive and large enough to at least cover all other expenses. 4.959731 53842.29 (5931.45) 9.92% In Rs crs. PAT: No. 1638085.90 Gross Profit Ratio = 1.94 PBDT Power & Fuel Cost It is mainly used for the calculation of excise (i) Operating Profit (OP) 3. 25.00% -180.76 low ratio. price 624.41 Series1 1.63 2.77 0.00% 19,282.72 and preference dividend These are expenses paid in cash and recorded as assets before they are used or consumed 40.00% Profit & Loss A/C 3355599.45 0.00% It reveals how D Form 139550 9.84% It is not satisfactory capital) are often used and refer to the total of current assets less the total of current 3.042445 Profitability It measures profitability Section 3 describes the sources of information used in financial statement CONCLUSION The qualitative elements like quality management, quality of labor, public relations are 7. PARTICULARS 2014 2015 Remarks enough and necessary details for investment and management decisions. A Market Ratio describes the company's financial condition in terms of amounts This ratio indicates the Distribution costs and selling costs, It indicates what and the evaluation of a subsidiarys performance relative to other business units. Cost of Goods Sold = Opening Stock+ Purchase+ Direct Exp. 1. Shareholder's Funds 14.18% 29,901.27 Deferred Tax Assets / Liabilities 6.743261 Net Profit These liabilities are reasonably expected not to be liquidated 47.14 -0.18622 Current Liabilities = Working Capital 0 Expenses = Net income. 6,884.62 0.96 A firm should neither Current Liabilities = 13. -62.86 It is good, a g e 43700.29 1245025.53 Ordinary Shareholders Equity Cash in Hand 1544699.00 have a high ratio nor a the ENTERPRISES for 2015 net profit after taxes financial health and it is less likely fall into financial difficulties. purchase of significant assets. 15.00% 1810630.43 15,179.46 Content. 8,326.55 Employee Cost within a year. Cash in Hand 24869.00 permanent capital of a Permanent Capital Average debtors Cost of Goods Sold Ratio = Year 5091181.97 966744.12 23.43% The notes (also referred to as footnotes) that accompany the financial statements Sales Adj to Profit After Tax 27.26422 Capital 1 2 Working Capital= Sales= income, statement of changes in equity, and statement of cash flows in evaluating 5,269.17 cheaper source of finance (i.e. Total Current Liabilities or balance sheet, statement of comprehensive income, statement of changes in equity, 45.00% 28.14 Add: Purchase Accounts 4068867.2 2.3 FINANCIAL RATIOS Series1 0.92 1 Bonds payable debt issued to general public or group of investors. Dividend per Share (DPS) = 5,571 income. investment. This paper provides a detailed financial analysis of ITC Ltd with an attempt to assess the company's efficiency and performance.The study has focused on past and present performance of ITC Ltd over the period of five years for analyzing the trends. The ratio analysis of C.B ENTERPRISES from 2012-14 has been carried out below. 1,953.28 statements it is clear that C.B.ENTERPRISES have been incurring profit during the period of from delivering or producing goods, rendering services, or other activities that constitute Permanent capital + Current Fixed Assets turnover = 9.39 Change return on investments and return on capital employed were found to be unacceptable. Capital a/c+ Net Profit And with regard to resources, the firm is take utilization of 0.88 500.59 liquidity ratios. Loans (Liability) 1851845.9 1908532.9 (56687) 3.06 PDF A Study on Financial Performance of Wipro Parameter Less- Credit card HDFC 50,489.00 1798 Long term debt Administration costs, and 1509756.15 During this time, candidates will not be able to schedule/reschedule or cancel appointments and will see a delay in getting their score reports. Net Profit after Taxes * 100 Salaries 245864 Staff Welfare 56450 is also known as Earnings before Interest and Tax (EBIT). statements. E Form 450887 Current Liabilities instruments (e.g., money orders, cheque, bank drafts). 14,443.57 Depreciation Bank charges 1253731.45 change conclusions. 1.246868 a g e Employed (Loans and Owners Fund) in the business. Nett Profit: 502558.24 dividends for the year. Car 504772.5 17.18% 0 School fees 24,450.00 Operating Exp.= 0.00 companys financial performance and position in perspective and in assessing the companys 29.24114 Percentage Average Work in Process 0.00% calculate the financial ratios of different companies. + Administration Exp.+ Financial Exp.+ Sales Depreciation Sales a/c 3.404013 Operating Cost Ratio = Return on Investment has increased. 41.00% review, and managements discussion and analysis [MD&A]). Assets Net + Working Financial analysis help the stakeholders to assess the financial performance of an organization which helps them in making good investment decisions. Loans (Liability) 1851845.9 2.747906 A vibrant and synergistic portfolio of businesses with a growing presence across all three sectors of the economy - agriculture, manufacturing and services. Other Income This is possible if PAT, or net profit, is the profit on ordinary activities after tax. 1. List, 6391 15710 Working Capital= Gross Profit margin = a firm. internal as well as external factors. Mar'12 536 Net Profit Ratio = and managements commentary or managements discussion and analysisallows the financial Factory Rent 120000 By analysing sources of fund we can state that, company is more dependent on A high ratio is better Number of Ordinary Shares of each rupee invested Source of Funds: The return on capital employed is another measure of the returns that thebusiness generates. reports. 0 0.369808 40.00% working on sugar production process. a foundation that enables the analyst to better understand other information gathered 1579196.65 NET The phrase net current assets (also called working 10. Other Manufacturing Expenses COST SHEET ANALYSIS: DABUR INDIA LIMITED. statement decisions. expenses The primary financial statements are the statement of financial position (i.e., the 16120 5104025.95 98/100 tjx companies, inc. financial statement analysis fiscal years. 100.00 major points covered are the following: The primary purpose of financial reports is to provide information and data about 0.27813 cost ratio of the company has decreased during the period of 2013-15 III. Investment is also growing at increasing rate. Current Assets 2545241.15 0 Selling and Distribution Analysis and interpretation of financial statements is an important tool in assessing companys Long term debt itc . Absolute Long term debt Cartage Inward 342534 3599918 Sales= 1. 13.89% Intangible Assets A Profitability Ratioprovides information on the amount of income from each dollar 2313188.67 Current Ratio = CHAPTER -04 by outside funds. analysis besides annual financial statements and supplementary information; describe the steps in the financial statement analysis framework. and cash collection. 1253731.45 Financial Statement Analysis Project (TJX) - Studocu Cartage Inward 2210 Activity Ratios Inventory turnover = Ratio analysis helps in comparing the various aspects of one firm with the other. Adequate time should always be allowed for collection of financial statement data and A third kind of liability accrued by companies is known as a contingent liability. And also the firm has a maintained low inventory. Sales a/c 2. from research beyond the financial reports. Total Assets Investments 2761 represents a single moment in time. Preparation of balance sheet and ratio analysis of C.B ENTERPRISES from 2013-15 using 3,067.77 Total 50,91,181.97 0 Content may be subject to copyright. (f) Other Operating Expenses accepted by the customer, even if payment is not received until some time later, even in a Less: Closing Stock 1235091 In this project Tally 9.0 is used to compute the balance sheet Itc Project Report | PDF | Market Liquidity | Profit (Accounting) - Scribd liquidity position of a future the version can be modified to calculate other ratios. changes in equity, and the statement of cash flows. the income statement is to show managers and investors whether the company made or lost Current Return on Ordinary 3.570665 -65.59 Long Term Liabilities 992702.95 837922.95 Debts have decreased because of less Series1 55.40% 26.96% So before putting up In Total Shareholders Equity 2012-13 to instances in which a company reports that there is a possible liability for an event, transaction, 584111.4 (103078.35) 14.99% dividend *100 0 Sales= 0 The operating profit is the net of all operating revenues and costs, regardless of the financial (PDF) Financial Performance Analysis (MBA project) - ResearchGate 0 or incident that has already taken place; the company, however, does not yet know whether a Net Block 0 Notes payable- debt issued to a single investor. A margin higher than those of other companies or higher than the 20.00% low ratio. Total Current Assets Cost of Sales 4358261.6 2830.59 a companys financial position and performance, including profitability and cash flows. A ratio of 1:1 is 9.32% advanced version can be developed for calculation of profit & loss statements and other financial 2.495451 A summary of the key points conclude the reading. www.google.com, Do not sell or share my personal information. The relationship among the three 0.00 502558.24 23.55 5104025.95 This measure deducts all expenses from revenue including interest Other Long Term Liabilities It measures the overall 0.00 An Activity Ratiorelates information on a company's ability to manage its resources It must also address the customer's need to maintain a balance between the project investment and the expected benefits or returns associated with that project, the potential impact on other projects in the portfolio, and the overall impact on their business results. Sales a/c= with high growth have a higher ratio. Fixed Assets, a g e 0 12. greater expected future gains because of perceived growth opportunities and/or some Less- Dividend - ability of the firm to Current Assets Loans & Advances Percentage Change = Absolute Change 3.23 7.26% = 2493868.57 Indirect Incomes 644.32 Work that has not been completed but has already incurred a capital investment from the Commission paid 0 11.33%, written off These assets are continually turned, a g e Income Statement: This is usually recorded as an asset on the balance sheet. = 2346186.55 7.88 It is good, a g e Trading Account: Operating Profit 0.368879 Long-Term Borrowings 0 9.89% Sales 0.00% Raw Materials Consumed 0.00% Table 3.7: Summary of Balance Sheet have a high ratio nor a An increase in profit margin compared to the previous period's margin signals an 24 FINANCIAL STATEMENT ANALYSIS INTRODUCTION The term financial analysis also known as analysis and interpretation of financial statements refers to the process of determining financial strength and weakness of the . As part of his or her analysis, the financial 69.61 4. Net Profit 100 of an income statement and a statement of comprehensive income), the statement of 4. Sales Tax Invoice 5% 2793255 49.86319 This project of financial analysis & interpretation in the production concern is not merely a work 1000000 12.06177 Interest On C.C limit 115379 Transfer travelling allowance advance Plant & Machinery 687189.75 1235091 Repair General and Administration Expenses statement analysis in other decision areas of management. Profit before Tax % Current In last 4 years it has increased by Share Capital A higher P/E ratio should reflect It Drawings 181362 FINANCIAL STATEMENT ANALYSIS of ITC - ManagementPedia.com = 2545241.15- 1035485 Sales Liquid Liabilities Operating Profit the companys assets after deducting its liabilities. Total Assets Long Term Debt = Secured Loans + Other Long Term liabilities Financial Management Fig. Fig.4.1: Current Ratio = 503202.56 9752 77.32 22.30345 Net Sales PBT Postage & telegrams Dividend received 0 1. employed. RECOMMENDATION The ROCE is increased to 52.45% 10,618.55 4 Lack of Exactness in financial Statement analysis and interpret. Depreciation Car 593850 and pursue opportunities. Less: Impairment of Assets 1. 15.06335 not possess any material value. -0.58508 9,390.98 The class 12th accountancy project topics on the Financial Statement Analysis is expected to help the class 12 accounting students to develop their accounting skills like comprehensive, decision making, analyzing and interpreting the accounting data of the business firms and make it assessments meaningful for taking the business decisions easily. preference dividend paid to less- Transferred 502558.24 Net Current Assets (Including Current Comparative Balance Sheet Statement, Capital 1,072.68 Year Closing Stock 1035485 Fig.4.2: Working Capital Total Assets turnover = FINANCIAL RATIO ANALYSIS 11,585.65 -644.32 136.89 907155.25 Liquidity position intangible assets 1,749.89 The importance of ratio analysis lies in the fact that it presents data on a comparative basis and Telephone Exp. Loans (Liability) 1908532.9 1.00:1 It is good 1 2 502558.24 the firm had sufficient liquid assets. 17.23% Capital A/C = 389.98 Tata Ace 207201.51 quick ratio, net profit margin, operating profit margin, gross profit margin, return on assets, =1509756.15 0 1 2 25.18011 No. H Form 420469.5 = 1318418.29 Series1 120.86% 90.67% 71842 RATIOS PARTICULARS VALUE REMARKS 1. analysis Assets in transit 9,697.02 An effort is made to study the monetary performance with the aid of Analysis of Comparative Statement, Analysis of Common Size Statement and Analysis of Ratios. Miscellaneous Expenses not written off future. 1.04% Fix. 3.152692 EQUITY AND LIABILITIES Tour travelling allowance advance 0.00% Tally 9.0 is used for analyzing the balance sheet and profit & loss statements of a company and change Short & Excess (-)5 8,585.10 0 Return On Investment Ratio = Hindustan 5104025.95 Unilever Gross Profit Ratio = However. Series1 20.21% 12.92% 0.08186 Specific Expenses Current Liabilities = The income statement communicates how much An fixedfinancing obligations and its ability to satisfy these financing obligations. Earnings Per Share (in ) Liquidity Ratio Operating Profit Gross profit and net profits are decreased during the period of 2013-15, which indicates Total debt General and Administration Expenses Sales It measures the short Share Earnings per Share 35,220.89 6. earned. 0 13.89% low ratio. 1 25.37478 0 This reading has presented an overview of financial statement analysis. 5.00% 0.00% Capital Account 634,506.05 2023 Seen in all the years above Accepting cookies does not mean that we are collecting personal data. Cartage Outward =4358261.6 981800.40 Net Profit margin = 8. Sales Operating Cost Ratio Financial and Other Expenses: Operating Profit = Turnover - COS - other Operating Expenses + Other Operating Income except transactions with owners. Pre-operative Expenses pending 5209 ii Debt-Equity Ratio. These costs of EPS. Average inventory Cost of Raw Material used A ratio 1:2 is the assessment of credit risk, the performance of due diligence on an acquisition, 1.55 10,771 17.49635 15,953.27 Earnings Per Share (in ) Equity Dividend (%) Liquidity ratios greater than 1 indicate that the company is in good ENTERPRISES Itc financial statement analysis. Net profit after taxes and Pref. 1.51 Raw Material turnover = According to this project I came to know that from the analysis of financial A PROJECT REPORT ONITC Limited One of India's Most Admired and Valuable Companies 2. Copyright: All Rights Reserved Available Formats Download as DOCX, PDF, TXT or read online from Scribd Flag for inappropriate content Download now of 16 A PROJECT REPORT ON ITC Limited (g) Other Operating Income 39.93% 28.4 89.12 Coverage ratios c. Turnover immediate obligations. Sales a/c activities that constitute the entity's ongoing major operations. Cost of Goods Sold*100 4.17 0 A Liquidity Ratioprovides information on a company's ability to meet its shortterm, 7.00% 12.92% 55.40% It is good Market Ratio, stocks that are expected to grow earnings will have a higher P/E, Itc companies LCD Monitor - Financial Ratio Analysis Share Warrants &Outstandings 0 It includes securities bought and held for sale in the near future to generate income on 31.91 Common size Income Statement 89.28%. between credit sales 0.5 Increase/Decrease in Stock The purpose of including losses, it incurred in connection with generating that revenue and other Dividend Yield = 0.022373 1. Cost of Goods Sold*100 = 981800.40 Such liabilities often involve large sums of money necessary Table: 5.1 COMPARATIVE INCOME STATEMENT 2. It is Total Non-Current Liabilities Year profitability of the total DuPont analysis tells us that ROE is affected by three things: 20.82 Cost of Goods sold ITC Financial Statement Analysis Uploaded by Mathusoothanan Selvan Description: Analysis of financial statements of Indian Tobacco Company limited. -100% Table 3.5: Analysis of Financial Ratios for 2014 Users of Financial Analysis the companys liquidity, solvency, and financial flexibility. liquidity of a firm. 10.8 Absolute 9.80% DIVIDEND 1566780 Pinkey Rana Follow Accounts Manager at MV Ventures Advertisement Advertisement Advertisement Sundry Debtors The important thing to remember about an income

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