05 tharun project hjhdsfjjjkk

8/11/2019 05 Tharun Project hjhdsfjjjkk

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WORKING CAPITAL MANAGEMENT

DATA ANAL&"I" AND INTERPRETATION

"TATEMENT "%OWING T%E C%ANGE" OF WORKING CAPITAL

DURING T%E &EAR )33 0)33

Parti6:;ars = -=-366: = -=-3668 Increase ? =>9&:? & 9> -*undry ?9&?>>&9:: B6=&63>&>3 -(ash X /ank /alances 36?&3 3&=B= 3?B&666&386 ?6&:8:&9 : -

#oans& Advances X&:?6&?>9 8?9&83>&6?> 33>&8?6&>?: -

!ther (urrent Assets 3&6=?&>=9 =& 6&?B8 - 8&93>&8:T4ta; C:rrent Assets >A, E;ross 4orking(apital

3&386&>8 & 38 =&?66& 9=&39> -

) Less/ C:rrent

Liabi;ities Pr4&?8= - ($H3 $2rovisions >86& >8&?>8 ?:B&9B8&63: - 9 $ (9$H 9T4ta; C:rrent

Liabi;ities>',

& ?>&6>>&>?? &= 3&3:3&B 6 -

Net W4r?ing Ca5ita;>A0',

& 3B&>=B&B:= 3& 8:&936&B8>

4orking (apitalIncrease

&6B &>8>&6 &6B &>8>&6

%otal )$( $9)3$ H )$( $9)3$ H ($)) $ * $3* ($)) $ * $3*

INTERPRETATION/ %he net working capital re$uirements of the company during

the year 3668 has een increased y 5s &6B &>8>&6 . %his is due to increase in current

assets of the company .


DURING T%E &EAR )33 0)339

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Parti6:;ars *(0*0)33 *(0*0)339 In6rease De6rease( C:rrent AssetsInventories 93 &: =&> ? &9>=&==?&:6> &63 &B33&38

9

-

*undry ?9&?>>&9:: 3&3B>&B83&6 9 86?& =:&6>3 -(ash X /ank /alances 3?B&666&386 ? &>?=&:=9 3??&>?=&>?9 -#oans& Advances X &6?> &3>8&>:8&>:: =88&B?>&>3= -!ther (urrent Assets =& 6&?B8 8&6 &68B >&966&? 8 -T4ta; C:rrent Assets >A,

E;ross 4orking (apital

=&?66& 9=&39>?&9:?&9B &63? -

) Less/ C:rrent Liabi;ities

Pr4&?8= &63:&=:=&8 9 393&6B9&3

2rovisions ?:B&9B8&63: 9==&=: & == >& B>&6=T4ta; C:rrent

Liabi;ities>',

&= 3&3:3&B 63&636&:>>&9?3 -

Net W4r?ing Ca5ita; >A0

',

3& 8:&936&B8>=&9??&3 B&6:=

4orking (apital

Increase

&:B:&39?&=89 &:B:&39?&=8

%otal *$9 $)( $3 * *$9 $)( $3 * ) $H $ $ *( )$H $ $ *(

INTERPRETATION%he net working capital re$uirements of the company during the year 3669 has

een increased y 5s. &:B:&39?&=89. %his is due to increase in current assets of the

company.


DURING T%E &EAR )3390)3(3

Parti6:;ars = -=-3669 = -=-36 6 Increase =&==?&:6> &B68&3B8&B:= - ==?&6B:&*undry &B83&6 9 3&6:8&>9=&6>6 - 8B& 88&(ash X /ank /alances ? &>?=&:=9 :63&8? &86B 9 &=98&6B: -#oans& Advances X

8&>:8&>:: 8:6&38:&39: - =:8& 9 & 86

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T4ta; C:rrent Assets

>A, E;ross 4orking

(apital

?&9:?&9B &63? ?&3?9&966&8 B - -

) Less/ C:rrentLiabi;ities Pr4&32rovisions :BB&:?B&693 :6?& 3=&B39 388&3>:&?6> -T4ta; C:rrent

Liabi;ities>',

3636:>>9?3 &8>=&69 &: 3

Net W4r?ing Ca5ita;

>A0',

=&9??&3 B&6:= =&> B&869& 6>

4orking (apital

6B&9B9 ?=8&>6B&9B9

%otal *$9 $)( $3 * *$9 $)( $3 * ($3( $3 )$ H3 ($3( $3 )$ H3

INTERPRETATION

%he net working capital re$uirements of the company during the year 36 6 has een

decreased y 5s.?=8&>6B&9B9. %his is due to decrease in current assets of the company.


DURING T%E &EAR )3(30)3((

Parti6:;ars = -=-36 6 = -=-36 Increase ?>&963 --*undry 9=&6>6 3&>33&9?>&: > =>>&>B &B:> --(ash X /ank /alances :63&8? &86B B3>&B:3&>39 -- :8& :9&=::#oans& Advances X

B: 3 B&996& :6 --

T4ta; C:rrent Assets >A,

E;ross 4orking (apital

?&3?9&966&8 B B&= 6&B38& 8? -- --

) Less/ C:rrent

Liabi;ities Pr42rovisions :6?& 3=&B39 &?=>&>BB&=?3 -- 839&=>3

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T4ta; C:rrent

Liabi;ities>',

&8>=&69 &: 3 =& 96&B38& 8?

Net W4r?ing Ca5ita; >A0

',

=&> B&869& 6> =& 36&666&666

4orking (apital


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INTERPRETATION

%he net working capital re$uirements of the company during the year 36 3 have

een increased y 5s.8&6:8&?:>&?8 %his is due to increase in current assets of the

company.

RATIO"

5atio analysis is a powerful tool of financial analysis. A ratio is defined as %he

indicated $uotient of two mathematical e+pressions and as %he relationship etween

two Eor more things.

In financial analysis& the ratio is used as a ench mark for evaluating the financial

position and performance of a firm. %he a solute accounting figures reported in the

financial statements dont provide a meaning full understanding of the performance and

financial position of a firm. An accounting figure conveys meaning when it is related to

some other relevant information.

5atios may e classified in to four important categories.

#i$uidity 5atios.

Activity 5atios.

2rofita ility 5atios.

#everage 5atios.

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( CURRENT RATIO

%his is calculated y dividing current assets y current lia ilities.

(urrent Assets

(urrent 5atio (urrent #ia ilities

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&ear C:rrent AssetsC:rrent;iabi;ities

Rati4s

366:-3668 =&?66& 9=&39> &= 3&3:3&B 6 3.BB

3668-3669 ?&9:?&9B &63? 3&636&:>>&9?3 3.9?

3669-36 6 ?&3?9&966&8 B &8>=&69 &: 3 3.8?

36 6-36 B&= 6&B38& 8? =& 96&8?B&>:3 .9:36 -36 3 =&93:&B39& : =&>9 &6> &=6= . =


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INFERENCE

%he current ratio normal standards are 37 .4e can o serve fluctuations in the

current ratio e+pect 3668 and 36 3& even in those years the ratio is nearly e$ual to ideal

ratio. In the 36 6 the current ratio is so high i.e.3.9?. Hence the company is maintaining

ideal current ratio. In 36 the current ratio is 3.8? and in the year 36 3 the ratio is .9:.

) 2UICK RATIO

%his is calculated y dividing Nuick assets y current lia ilities.

Nuick Assets E(urrent Assets- Inventories

Nuick 5atio

(urrent #ia ilities

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&ear C:rrent

assets

In 93 &: =&> ? &= 3&3:3&B 6 .9B

3668-3669 ?&:>9&=>?&98> &9>=&==?&:6> 3&636&:>>&9?3 .88

3669-36 6 ?&3?9&966&8 B &B68&3B8&B:= &8>=&69 &: 3 .98

36 6-36 B&= 6&B38& 8? 3& :?&:3=&?:? =& 96&8?B&>:3 .39

36 -36 3 =&93:&B39& : 3&8>B&9BB&=63 =&>9 &6> &=6= 6.=


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INFERENCE

%he standard norm of the ratio is 7 . A clear position of li$uidity can e known

from Nuick ratio. From the a ove ta le X graph. (ompany can a le to the (urrent

#ia ilities with the help of Nuick Assets. In 366: and 36 ratio is that effective which

same percentage. %his ratio is more profita le to the company& and in the year 36 - 3

the ratio is .39.

* NET PROFIT MARGIN

2rofit after %a+ 'et 2rofit ,argin

*ales

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INFERENCE

2rofit increase generally when sales increase and cost decrease. From the a ove

ta le and graph& the net profit margin has een increased from 366: to 36 6& it has got a

dip in 36 and raised to .=9M in 36 3. Hence the ratio is satisfactions performing

e+pect in 36 .

H DE'T RATIO

%otal


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INTFERENCE


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INFERENCE/

From the a ove ta le and

graph& comparing with 366: it is

increasing trend& which shows a

positive response to the company.

!verall it indicates an improvement incollection from de tors on an average asis.

DE'TOR" COLLECTION PERIOD/

=B6

(ollection 2eriod

.?:3668-3669 ?&9?8&6 B&>6> &>?9&?>>&9:: >.683669-36 6 6&8==&3?B&96> 3&3B>&B83&6 9 >.:836 6-36 =& = &:88& B 3&6:8&>9=&6>6 B.=>36 -36 3 >&B?3&69B&:6? 3&>33&9?>&: > B.6>

&ear R ati4 C4;;e6ti4n Peri4d366:-3668 >.?: :93668-3669 >.68 883669-36 6 >.:8 :?36 6-36 B.=> ?:36 -36 3 B.6> ?9


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INFERENCE/

From the a ove ta le and graph& in 36 3 de tors collection period is lower

comparing with other > years which indicates a positive sign. In remaining years& 366:

X3668& 3669& 36 6& 36 &36 3 which are 99& :9& 88& :?& ?:& ?9 days indicates a moderate

period.

IN#ENTOR& TURNO#ER RATIO/

*ales Eor (ost of ;oods *old

Inventory %urnover 5atio

Inventory

(ost of ;oods *old 5aw material Y 2ackaging material consumed Y 2urchase of

Finished goods Y manufacturing e+penses.

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&ear "a;es In6> 93 &: =&> ? B.>B3669-36 6 6&8==&3?B&96> &9>=&==?&:6> ?.?:36 6-36 =& = &:88& B &B68&3B8&B:= 8. B36 -36 3 >&B?3&69B&:6? 3& :?&:3=&?:? B.:=


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INFERENCE/ Inventory turnover ratio measures the conversation of stock into

sales. From 3668 to 3669& there is an increasing trend from = to ? times. In 3669 ratio is

decreased from ? to =. Hence it is concluded that in 36 and in the year 36 3 the ratio is

B.:= the company converted it stock into sales fastly

IN#ENTOR& CON#ER"ION PERIOD" >%OLDING PERIOD,/

'um er of 4orking days

5atio

Inventory %urnover 5atio

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INFERENCE/

From the a ove ta le and graph& in 36

conversation period is lower which is good to

the company. /ut in 366: X 36 6& the ratio was

ma+imum. In 36 6 and 36 ratio wasdecreased in which is a positive sign. Finally we can conclude that in 36 3 the company

converted it stock into sales fastly.

NET WORKING CAPITAL TURNO#ER RATIO/0

'et *ales

'et 4orking (apital %urnover 5atio

'et 4orkin(apital

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&ear N:mber 48 W4r?ing Da7s Rati4 >DA&",366:-3668 =B? B.8? ?=3668-3669 =B? B.>B ?:

3669-36 6 =B? ?.?: BB36 6-36 =B? 8. B >?36 -36 3 =B? B.:= ?>

&ear "a;es Net W4r?ing Ca5ita; Rati4366:-3668 =&9 8&??8& 9B &699&:66&==6 =.?B3668-3669 ?&9?8&6 B&>6> 3& 8:&936&B8> 3.:33669-36 6 6&8==&3?B&96> =&9??&3 B&6:= 3.:>36 6-36 =& = &:88& B =&> B&869& 6> =.8>

36 -36 3 >&B?3&69B&:6? =& 9&:: &: = >.B9


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INFERENCE/From the a ove ta le and graph& net working capital has increase from 366: to

36 & and then the company sales are ma+imum = times repeated. 4orking capita

turnover 5atio indicates the efficient turn of the company. *o the company in efficient

position in terms of working capital.

CURRENT A""ET" TO TOTAL A""ET"/

(urrent assets (urrent Assets to %otal assets

%otal Assets

#CR IN"TITUTE OF MANAGEMENT "TUDIE"$ C%ITTOOR Page :>

&ear C:rrent Assets T4ta; Assets Rati4366:-3668 3386:6> :B =B93?> ?68 6.B33668-3669 =?66 9=39> ?393 6: 38 6.BB

3669-36 6 ?9:?9B 63? 8B8=88B6=: 6.B936 6-36 ?3?99668 B 89>6 :>= = 6.?936 -36 3 B= 6B38 8? 9:???= 6?: 6.B?


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INTERPRETATION/

From the a ove ta le and graph& current

assets to %otal Assets are in increasing trend

continuously from year 366: to 36 3. /ut

366: and 36 6 is increasing finally in 36 3 the

ratio ecome 6.B?.

CURRENT A""ET" TO FI!ED A""ET"

(urrent assets

(urrent Assets to %otal assets

Fi+ed Assets

#CR IN"TITUTE OF MANAGEMENT "TUDIE"$ C%ITTOOR Page :?

&ear C:rrent Assets Fi=ed Assets Rati4366:-3668 3386:6> :B > 8=:==3 .B33668-3669 =?66 9=39> :9 9 =8=> .9?3669-36 6 ?9:?9B 63? 3:6:93?6 3 3.336 6-36 ?3?99668 B =B863:=>9: .>=

36 -36 3 B&= 6&B38& 8? =>>>9638 ? .8=


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INTERPRETATION/

From the a ove ta le and graph& 6urrent Assets to Fi+ed Assets is in increasing

trend continuously from year 366: to 36 6 and& decreased in 36 & finally it has again

increased in 36 3.

LI2UIDIT& PO"ITION/

%he li$uidity position of the company largely affects the composition of working

capital which may increase or decrease any current assets &will significantly affect the

companies a ilities to meet the lia ilities promptly. %herefore& to determine the li$uidity

position of the company more precisely& a comprehensive test has een done& a process of

ranking has een used to arrive at more comprehensive resources of li$uidity in whichfactors namely inventory& de tors& cash and ank alances& loans Xadvances and other

current assets to current assets have een com ined in a point score e+cept inventory&

other components of current assets ratio has high value which indicates the favora le

position And ranking has een made in that order. /ased on the a ove principle it can e

interpreted that the lower the point scored& the more favora le is the li$uidity position.

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&ear In


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FI!ED A""ET" TO NET WORT% RATIO

C%ART0(



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INTERPRETATION

%he 5atios are gradually increasing year y year from 3669 to 36 3at the range

from 6.:8 to 3.BB so implies the owners fund is sufficient to finance fi+ed assets is a ut in

the year 36 = it has een gradually decreased to 6.:>& so in this year i.e. in 3669 the firm

depends on the outsiders to finance fi+ed assets.

TA'LE0)

FI!ED A""ET" RATIO

%he 5atio esta lishes the relationship etween fi+ed assets and total long

funds.

Fi+ed Assets

%otal long term funds

%otal long term funds *hareholders funds Y#ong term orrowings.

&ear Fi=ed Assets L4ng term 8:nds Rati4s



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3669

36 6

36

36 3

36 =

>=?6.B3

=3=B.=:

8?3?.:6

3> ?8.68

3B=88.=?

63?8.B:

333B>.=B

=396 .>6

>6=8B.=B

B?8:6.:

6.>3

6.?9

6.?B

6.B6

6.>6

C%ART 0)

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INTERPRETATION

%he fi+ed assets ratio is 6.>3 in the year 3669& later it increased to 6.?9 in the year

36 6 and in the ne+t year i.e& 36 it decreased to 6.?B. %his fi+ed assets ratios are

gradually fluctuating year y year. In all the years the total long term funds are more than

the fi+ed assets& it implies that the part of working capital re$uirements is meet out longterm funds of the firm.



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TA'LE0*

FI!ED A""ET" TURN O#ER RATIO

It is the relationship etween the sales and fi+ed assets.

*ales D fi+ed assets

)ear sales Fi+ed Assets 5atios

3669

36 6

36

36 3

36 =

9===.9:

3=8?8.=B

= ?8:.=B

> 6>?.68

>9>:3.63

>=?6.B3

=3=B.=:

8?3?.:6

3> ?8.68

3B=88.=?

3. ?

.86

.:

.:6

.8:



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C%ART0 *

INTERPRETATION

Fi+ed assets turnover ratio is 3. ? in the year 3669 and then it is continuously

decreased to .86& .: and .:6 from the year 36 6 to 36 3and in the ne+t year i.e& in

36 = it increase slightly to .8: /y this interpretation it indicates that the fi+ed assets

ratio is increased in the year 3669 to 36 = in this year it indicates the efficiency of fi+ed

assets y the form

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TA'LE H

FI!ED A""ET" TO FUNDED DE'T RATIO

fi+ed assetsDfunded de t Funded de t long term loans

&ear Fi=ed Assets F:nded debt Rati4s

3669

36 6

36

36 3

36 =

>=?6.B3

=3=B.=:

8?3?.:6

3> ?8.68

3B=88.=?

38??.3:

6:3=.3=

?6B9.

=:==.B?

:8=3.==

.?3

.3=

.3=

.:B

.>8

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C%ART 0 H

INTERPRETATION

In the year 3669 the ratio is .?3 and in ne+t year 36 6and36 the ratio are

constant .3= and in ne+t year 36 3 it increased to .:B and then it decreased to .>8 in

the year 36 =.

TA'LE 0

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TOTAL A""ET" TO TOTAL CURRENT A""ET" RATIO"

%he relationship etween the fi+ed assets and current assets

%otal fi+ed assets D total current assets

&ear Fi=ed Assets C:rrent assets Rati4s

3669

36 6

36

36 3

36 =

>=?6.B3

=3=B.=:

8?3?.:6

3> ?8.68

3B=88.=?

>>68.=

68??.>:

8=3 .:B

3B 9B.8=

3BB B.98

6.98

.33

.6

6.93

6.99

C%ART 0

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INTERPRETATION

In the year 3669& total assets ton total current Assets ratios are 6.99 in %he

previous year in 36 6 it increased to .33 and later on it fre$uently and fluctuates year y

year i.e it increases

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TA'LE 0

FI!ED A""ET" TO CAPITAL RATIO

%he ratio measures the relationship etween fi+ed assets and total capital

.the ratio can e calculated as follows

%otal fi+ed assets D total capital

&ear Fi=ed Assets T4ta; 6a5ita; Rati4s

366936 6

36

36 3

36 =

>=?6.B3=3=B.=:

8?3?.:6

3> ?8.68

3B=88.=?

9968.B8333B>.=B

=396 .>6

>6=8B.=B

>=8=B.BB

6.>>6.?9

6.?B

6.B6

6.B6



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C%ART0

INTERPRETATION

%he capital ratios are etter up to 3 years i.e7 from 366?to366B ecause it increase

to 6.>> to 6.?9& ut all of a sudden in the previous year i.e7 366: it decreases to 6.?B and

later on it increases to 6.B6 in the ne+t two years and then it ecome constant for last two

years i.e in 3668and3669& the constant ratios are 6.B6.



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TA'LE0

FI!ED A""ET" TO WORKING CAPITAL RATIO

%he ratios show the relationship etween the fi+ed assets and net working capital. %he

ratio can e calculated as follows as&

%otal fi+ed assetsDnet working capital

&ear Fi=ed Assets Net w4r?ing Ca5it; Rati4s

3669

36 636

36 3

36 =

>=?6.B3

=3=B.=:8?3?.:6

3> ?8.68

3B=88.=?

3::.B?

?BB:.B:9??B.?=

6:3B.?9

66=6.B8

=.>

3.=>.9>

3.3?

3.B=



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C%ART0

INTERPRETATION

In the starting year in 3669 the working capital ratio has a good position the ratiois =.> andthen the previous years it constantly changes it ratio with certain increases and

decreases.



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FINDING"

Fi+ed assets 5atio of the company for the year 3669-36 6 which indicates good

financial policy.%he Fi+ed Assets of the company id increased in the year 3669-36 6 to 36 3-

36 =.%he company sales has increased in the year 3669-36 6 to 36 6-36 &then

decreased in ne+t years.%he entire department in the company is computerized.%here is no discount in this company./ecause of computerization there is cost reduction in the form of reduction in

paper work and also $uickness of action.%here is a slight fluctuation in the un secured loans for year to year.


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"UGGE"TION"

%he company can utilize the reserves and surplus y either capitalizing or can

invest the money somewhere as investment to get enefit.%he company can also increase the share holders fund to finance fi+ed assets.%he company can also improve the effective utilization of fi+ed assets to increase

sales.

/y creating more reserves& the net worth can e further increased.

Increase or decrease in current assets lia ilities should e rightfully la eled.

Items consisting of cash flows from different activities should e clarified in the

notes of accounting section and related num er can e included for cross

references.

%o decrease sundry de tors& it is etter to increase the sales y offering li eral

credit facilities to customers.

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CONCLU"ION

R %he fi+ed assets management is re$uired for every organization. %he organization

which managers it fi+ed assets effectively proves to e successful to increase production

and sales. Hence maintaining fi+ed assets management is should deals the proper

utilization of fi+ed assets in the organization.

It was great e+perience in this company according to my e+perience the company

has to concentrate. %o increase the funds they should take prepare steps to maintain ta+

needed assets I would like to thank ((2# for allowing to undertake dissertation in the

company.

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'I'LIOGRAP%&

'OOK"

I.m pandy& financial management

,.y. khan and p.k."ain& financial management

2rasannachandra& financial management

5.narayana swamy& financial accounting

*.n. maheswari& financial management

WE'"ITE

httpD7www.google.com

www.wikipedia.com

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http://www.wikipedia.com/http://www.wikipedia.com/


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C%ITTOOR CANNING P#T LTD

'ALAN"%EET" OF RATIO ANAL&"I" FI!ED A""ET"F4r the 7ear ended *( st Mar6h$)339$)3(3$)3((( $)3() AND )3(*

PARTICULAR" )339 )3(3 )3(( )3() )3(*

"4:r6e 48 8:nds( "hare %4;ders

8:ndsa *hare (apital ? 9 .3> =9:B.=B =9:B.=B =&9:B.=B =&9:B.=B

5eserves and

*urplus

=8?.9: 3 B6. 8 =&99=.6B ?& 68.B> : &:96.:6

) L4an F:nds 9&3>>.8 B&=83.93a *ecured #oans 38??.3: 6:3=.3= ?&6B9. =&:==.B? :&8=3.==

Cnsecured #oans 83B. 9 ?>6>.?9 B 8.6B & 8>.:9 3&3: .=3T4ta; 993 ))) H * *)$93( H3 H3$* * H*$ *A55;i6ati4n 48 8:nds( Fi=ed Assetsa ;ross /lock :6B9.>: :88>.>: 3?&6=?.99 = &83>.=3 =?&? B.3=

#ess 7 B>8. 6 B&? 6.39 :&BBB.3> 9& 3:.88c 'et /lock >=?6.B3 =3=B.=: 8&?3?.:6 3>& ?8.68 3B&=88.=?d (apital 4ork in

2rogress

: 9.69 3B?3.9? ?&B6>.63 :?>.>? 8B3.6

In - - - -a Inventories 9=.3B ?39>.6? 9& 9>.68 6&B=B.8B 3&693.9

*undry de tors 36 .B: >698.BB B&:6B.?9 :&BB:.93 8&8 >.=c (ash and /ank

alances

B39.6= - =?6.B: 3&B?6.=: >36. 6

d #oans and

Advances

==8.8 >B3.:B 3&6:6.>3 ?&3> .B8 ?&389.BB

Less/C:rrent Liabi;ities

and Pr4 :3.:: =63.9B 8&=3 .:B 3B& 9B.8=

a (urrent lia ilities 3838.?: ?6?3.?: 9&363. 6& 88.=> 9&= 9.=8 2rovisions BB.?? ?:3.:3 =?>.>3 ?=8.3? : .=6 'et (urrent Assets 3::.B? ?BB:.B: 9&??B.?= 6&:3B.?9 66=6.B8E8 - -,iscellaneous . ? =.89 8&:B?.3= =.?9 -

#CR IN"TITUTE OF MANAGEMENT "TUDIE"$ C%ITTOOR Page 9B


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C%ITTOOR CANNING P#T LTD

PROFIT AND LO"" A-C OF RATIO ANAL&"I" FI!ED A""ET"

Pr48it and ;4ss A664:nt 84r the 7ear ended *(st

Mar6h )339 t4 )3(*Parti6:;ars )339 )3(3 )3(( )3() )3(*

In64me*alesEgross 9===.9: 3=8?8.=B = ?8:.== > &6>?.68 >9>:3.63

#ess7 @+cise duty 38=>.3 39:9.?> >& 68.>= = 6B.=9 *alesEnet - 3 63>. ? 38B6:.:9 =B9=B.B? >B=B?.B= !ther Income

IncreaseDdecrease 3 .88

63. ? B3.=> ==.?9 9=.3

In stocks =8=.8> 9:.> 89:.B= >: .3> >. B

%otal e+penditure 89:3.6 3 =3=. : 3:::3.? =:>> .>8 >B>:=5aw materials

(onsumed ?B66.B8

9 >8.:3 ?>8>.9= 93=3.>? 3>::9.9=

,anufacturing @+penses 3:3.93 >6?6.9B >>8 .B3 8&B39.6> H Ee+cise duty paid - =69. - -

(ost of ,aterial *old B.>8 =.B? - B>>.>? 9 ( *alaries wages and

Allowances =?=.:8

8:3.? 9?>.9? 8&B39.6> ( ) *

!ther @+penses B9:.8B 88 .B? ?=>.?: 3== .: 3>:9.?B

Financial (harges = >.8= == . ? 989.?9 8=3.=B 3=63.?9 9.>3 86:.6> 8?3.?9 ?B.89 ? 3.99 T4ta; 996?.68 8 6?.B: 3>398.3? =?3:B.:> >3>: .?B Pr48it 'e84re Ta= 9==.68 =3 8.6> =>:>.3? 3 B>.:> >66 .>> 2rovision for %a+-

(urrent

B>. : 3:3.>3 3>3.9= >?=.>

Less/ ,A% (redit

@ntitlement -

- - ?3.:8 >?=.>

provision for

defamed %a+

>>9.3B 6:.BB ?BB.:= =93. B

Pr48it A8ter Ta= 9==.68 3B6>.B 369>. : &?86.86 3?9 .:>/alance rought forward

from previous year 3:= .??

? .8 B6>.3 8=:.69 8?8.93

Pr48it a


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reserves2roposed dividend =9:.B> =9:.B> =9:.B> =9:.B>%a+ on dividend ?6.9? ? .9: B:.?8 B:.?8'a;an6e 6arried t4

ba;an6e sheet == >.B=

3??3.8 3B98.=8 8?8.93 3>3.>8

/asic and diluted eps.

E5s.

B.?? ?.3: =.98 B.??

'o. of shares used in

computing asic and

diluted eps.

=9:B=?9? =9:B=?9? =9:B=?9? =9:B=?9?



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"C%EDULE OF FI!ED A""ET"

>Rs In La?es,

pariculars 3668-3669 3669-36 6 36 6-36 36 -36 3 36 3-36 =

uilding =>8 6 636=B 366> 3 3B8>? :B?>=

2lant and

machinery

89 >89? 3B>=3= =6>83> 6 = 9B?38> =:9?B86

2lant and

machinery on lease

> >= => ??:86B 38 ?B6= =83B9? B:>3 6

Furnitures and

fittings

:6 3 B3>6> = B33 =>3 9 3=?B:

,otor vehicle 83= 3== 3>B :3?6 >=3

total =3B> >> 8=8?9B? ==?= 39= ==> B39= ??:>=3

05 tharun project hjhdsfjjjkk

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