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BANGALORE UNIVERSITY

“A STUDY ON ANALYSIS OF FINANCIAL PERFORMANCE”

At KPCL

Dissertation Submitted in partial fulfillment of the requirements of

MASTER OF BUSINESS ADMINISTRATION

Course of Bangalore University, Bangalore.

SUBMITTED BY

CHANDRASHEKHARA L

Reg. No: 12QZCMA016

UNDER THE GUIDANCE OF

Mr. B.S. VASUKI

(Associate Professor)

BANGALORE INSTITUTE OF MANAGEMENT STUDIES

BANGALORE

(An Organization of Pramod Education Trust)

Approved by AICTE, New Delhi, India and Affiliated Bangalore University,Recognized by Govt of Karnataka

#35, opp. R.V college engineering, Mysore Road, Banglore-560059

STUDENT DECLARATION

I hereby declare that “An analysis of financial performance at

KPCL” is the result of the project work carried out by me under the

guidance of MR. B S Vasuki in partial fulfillment for the award of master’s

degree administration by Bangalore University.

I also declare that this project is the outcome of my own efforts and

that it has not been submitted to any other university or institution for the

award of any other degree or diploma or certificate.

DATE: CHANDRASHEKHARA LPLACE: BANGALORE REG NO. 12QZCMA016

ACKNOWLEDGEMENT

This study of mine has taken the co-operation assistance and

understanding of some respectable and thinkable people. I express my

sincere gratitude through this simple acknowledgement to all the

participants of this study.

I wish to express my thanks to MR. PRAMOD chairman BANGALORE

INSTITUTE OF MANAGEMENT STUDIES, BANGALORE.

It is with great respect, I express my heartiest gratitude to my

inspiring guide Mr. B.S. VASUKI Associate Professor in BANGALORE

INSTITUTE OF MANAGEMENT STUDIES, BANGALORE. who absolutely

showed great Deal of enthusiasm in this project work by guiding ,

Assisting and suggesting me in bringing out this report in time with a

deep sense of involvement and confidence.

It is with great respect; I express my heartiest gratitude to Mr.

SUNIL MUDREY BHAT (Asst. GENERAL MANAGER , Finance dep) and all

staff of KARNATAKA POWER CORPORATION LTD for having devoted

much of their precious time in giving me valuable guidance and

explaining the details parting to my project work.

Finally I wish to express my thanks to my beloved parents who have

contributed for upbringing of this project.

CH

ANDRASHEKHARA L REG

NO: 12QZCMA016

CONTENTS

SL.NO. CHAPTERS Page No.

1 INTRODUCTION 01-08

2 RESEARCH DESIGN 09-24

3 COMPANY PROFILE 25-32

4 DATA ANALYSIS AND INTERPRETATION 33-61

5FINDINGS, SUGGESTIONS, RECOMMENDATION AND CONCLUSION 62-66

6 BIBLIOGRAPHY 67-68

7 APPENDICES 69-71

LIST OF TABLES

Sl.No Tables DescriptionPag

e no.

1 TABLE SHOWING KPCL GENERATIONS DATA'S 12

2 TABLE SHOWING EMPLOYEE'S STRENGTH OF THE COMPANY 16

3 TABLE SHOWING THE COMPETITORS INFORMATION 17

4COMPARATIVE BALANCE SHEET FOR THE YEAR ENDED 31st MARCH 2009-2010 34

5COMPARATIVE BALANCE SHEET FOR THE YEAR ENDED 31st MARCH 2010-2011 36

6COMPARATIVE BALANCE SHEET FOR THE YEAR ENDED 31st MARCH 2011-2012 38

7COMPARATIVE BALANCE SHEET FOR THE YEAR ENDED 31st MARCH 2012-2013 40

8COMPARATIVE INCOME STATEMENT FOR THE YEAR ENDED 31st MARCH 2009-2010 42

9COMPARATIVE INCOME STATEMENT FOR THE YEAR ENDED 31st MARCH 2010-2011 43

10COMPARATIVE INCOME STATEMENT FOR THE YEAR ENDED 31st MARCH 2011-2012 44

11COMPARATIVE INCOME STATEMENT FOR THE YEAR ENDED 31st MARCH 2012-2013 45

12COMMON SIZE BALANCE SHEET FOR THE YEAR ENDED 31st MARCH 2009-2010 46

13COMMON SIZE BALANCE SHEET FOR THE YEAR ENDED 31st MARCH 2010-2011 48

14COMMON SIZE BALANCE SHEET FOR THE YEAR ENDED 31st MARCH 2011-2012 50

15COMMON SIZE BALANCE SHEET FOR THE YEAR ENDED 31st MARCH 2012-2013 52

16COMMON SIZE INCOME STATEMENT FOR THE YEAR ENDED 31st MARCH 2009-2010 54

17COMMON SIZE INCOME STATEMENT FOR THE YEAR ENDED 31st MARCH 2010-2011 55

18COMMON SIZE INCOME STATEMENT FOR THE YEAR ENDED 31st MARCH 2011-2012 56

19COMMON SIZE INCOME STATEMENT FOR THE YEAR ENDED 31st MARCH 2012-2013 57

20 TREND ANALYSIS 58

21 TABLE SHOWING FINANCIAL PERFORMANCE OF KPCL 60

22 BALANCE SHEET FOR THE YEAR ENDING 31st MARCH 2012 & 2013 70

23PROFIT AND LOSS ACCOUNT STATEMENT FOR THE YEAR ENDED 31st MARCH 2012 & 2013 71

LIST OF CHARTS

Sl.No. Chart DescriptionPage No.

1 CHART SHOWING TYPES OF ANALYSIS & INTERPRETATION 7

2 CHART SHOWING SOURCES OF DATA COLLECTION 31

LIST OF GRAPHS

Sl. No. Graph Description

Page No.

1GRAPH REPRESENTING THE LIABILITIES & ASSETS FOR THE YEAR ENDED 2009 & 2010 35

2GRAPH REPRESENTING THE LIABILITIES & ASSETS FOR THE YEAR ENDED 2010 & 2011 37

3GRAPH REPRESENTING THE LIABILITIES & ASSETS FOR THE YEAR ENDED 2011 & 2012 39

4GRAPH REPRESENTING THE LIABILITIES & ASSETS FOR THE YEAR ENDED 2012 & 2013 41

5GRAPH SHOWING THE COMPARATIVE INCOME STATEMENT 2009 & 2010 % CHANGES 42

6GRAPH SHOWING THE COMPARATIVE INCOME STATEMENT 2010 & 2011 % CHANGES 43

7GRAPH SHOWING THE COMPARATIVE INCOME STATEMENT 2011 & 2012 % CHANGES 44

8GRAPH SHOWING THE COMPARATIVE INCOME STATEMENT 2012 & 2013 % CHANGES 45

9 GRAPH SHOWING TREND ANALYSIS 59

10 GRAPH SHOWING FINANCIAL PERFORMANCE OF KPCL 60

Executive summary

Theoretically it is not possible to know about the actual working

conditions of an organization. It becomes necessary to know practically the

nature of working of an organization. My study in KPCL at Bangalore began with

the study on its financial performance. KPCL’s growth in terms of turnover and

profitability over a period of time as been just satisfactory.

This study has been conducted with an objective to know how a public

limited company well established in the field of service sector i.e. transmission of

power is financially performing over a given period. The study covers the

concepts of financial statement analysis and their components. The primary

objective of any business is to maximize the value of the company and maximize

the wealth of the share holder’s. The dissertation titled “An Analysis of Financial

Performance” with special reference to “KPCL Bangalore”

Accordingly a research design was prepared. Relevant primary and

secondary data were obtained. Primary data were collected through personnel

talk with deportment heads of the organization and secondary data were

obtained through company’s websites and annual reports of the last five years i.e.

2009, 2010, 2011, 2012, and 2013.