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TRANSCRIPT
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.