manac nestle ppt

8/8/2019 Manac Nestle Ppt

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Prepared by :

Aseem Goyal (191018)Ankit Aggarwal(191007)

Ishu Singla(191026)

Surbhi Grover(191058)



PRODUCT CATEGORIES

´ Milk Products & Nutrition

´ Prepared Dishes & Cooking Aids

´ Beverages´ Chocolates & Confectionery



Sources of funds2001 in 000s

2000 in ooos

Shareholders funds

Capital 964,157 964,157

Reserves & Surplus B 1,688,441 2,652,598 1,615,404 2,579,561

Loan Funds

Secured C 1,399,082 790,061

Unsecured D 0 1,399,082 60,000 850,061

4,051,680 3,429,622



Loans

The company has taken more loans in 2001than 2000 which has increased by Rs 54.9 cr.

Unsecured loans were fully repaid

The total shareholders funds are Rs 265.26 cras against total loan funds of Rs 139.92 cr. Itsignifies that the co. depends less on its

borrowings and it has a healthy ownersequity.

So the co. depends more on its own resources.



% UTILIZATION OF A UTHORIZED LIMIT

96%

4%

Sales

Issued Share

Unissued share



Balance Sheet Part A


2000 in ooos

Shareholders funds

Capital 964,157 964,157

Reserves & Surplus

Bsche

b.xlsx 1,688,441 2,652,598 1,615,404 2,579,561

Loan Funds C

Secured D 1,399,082 790,061

Unsecured 0 1,399,082 60,000 850,061

4,051,680 3,429,622



Reserves and surplus

General reserves decreases due to deffered tax

0

100,000

200,000

300,000

400,000

500,000

600,000700,000

800,000

900,000

1,000,000

Share

premium

General

reserve

Transfer from

P&L

Balance

Surplus

432,363

911,399

173152 171527

432,363

963535

118590 100916

2001

2000



Balance Sheet Part A


2000 in ooos

Shareholders funds

Capital A 964,157 964,157


Loan Funds

Secured Cschec.xlsx 1,399,082 790,061

Unsecured D 0 1,399,082 60,000 850,061

4,051,680 3,429,622



2001

2000

0

100000

200000

300000

400000

500000

600000

700000

800000

900000

Debentures

secured loan from

banks

500000

899082

500000

290061

2001

2000




2000 in ooos

Shareholders funds

Capital 964,157 964,157


Loan Funds

Secured C 1,399,082 790,061

Unsecured

Dsche

d.xlsx 0 1,399,082 60,000 850,061

4,051,680 3,429,622



B ALANCE SHEET P ART B

Applic tio o s

ix Ass ts E

Gross Block , , , ,

ss:

D rec on 30,04, 04 26,44,

Net Block 40, 6, 04 41,25, 14

Capital work-in-progress 1, ,302 42,64, 06 48,819 41, 4, 33

Investments F 1,04,611 10

2001 in 000's 2000 in 000's



y The major percentage of the fixed assetsis plant and machinery.

y The value of the fixed assets hasincreased by Rs 9 cr which was due to theincrease in capital work in progress, thereason for which could be that some

work in progress is in finalizing stage or machines are in transit.

y Gross block of fixed assets is increased by31 cr.



The company has the same long terminvestment in both the years.

The current investment in 2001 is more by

10.46 cr as compared to currentinvestment in 2000.

The liquidity reduced in 2001 due to the

investment in treasury bills, commercial

papers, govt. securities etc. ascompared to zero investment in 2000.



Balance Sheet Part B

Applic tion o Funds

Fixed Assets E

Gross Block ,081,308 6, 0, 25

Less:

Depreciation 3,004,804 2,644,811

Net Block 4,076,504 4,125,914

Capital work-in

-progress 188,302 4,264,806 48,819 4,174,733

Investments F 104,611 10

2001 in 000's 2000 in 000's



Balance Sheet Part B

Application of Funds

Fixed Assets E

Gr ss Bl c 7,081,308 6,770,725ess

e rec at n 3,004,804 2,644,811

Net Bl c 4,076,504 4,125,914

Ca tal r n

r gress C:\Users\Ishu 188,302 4,264,806 48,819 4,174,733

Investments F C:\Users\Ishu

ingla\Desktop\ 104,611 10

2001 000 s 2000 000 s



B ALANCE SHEET P ART CCurre A e L

& A e G

I e rie 2 127 345 2 064 071

Sundry de rs 292 326 311 139

Cash & bank

balances 41 869 101 039

L ans & Advances 1 133 537 872 306

3 595 077 3 348 555

Less: Current

Liabilities &

Provisions H

Liabilities 2 009 616 1 922 001

Provisions 1 811 336 2 171 675

3 820 952 4 093 676

Net Current assets I 225 875) (745 121)

` de erred tax

liabilities (net) R (91 862) 0

Notes to account 4 051 680 3 429 622

2001 in 000's 2000 in 000's



Current Assets, Loans and Advances

y The ve t y h s cre sed by Rs6.33 cr.The re so s c be -

1. Expecting incre se in s es for next ye r.

2. S es tar get not achieved in current year.y The sundr y debtors have reduced by Rs1.88 cr.

And most of them are shor t term.

The reason can be ±

1. Cash sales were more than the credit sales aslast year since the sales have increased.



continued

Cash and ban balances have reduced by Rs5.92 cr due to more investments this

year.

Loans and advances have increased by Rs.26.12 cr which was mainly due to increase

in inter-corpor ate deposits.



Finished Goods- Volume and Sales

The volume of all product groups haveincreased in absolute terms.

The total volume growth is 16% whereas

total value growth is only 14.49% due to thereduction in the aver age selling pr ice of all

the products put together.



Current Liabilities and Provisions

The sundr y creditors have increased by Rs.8.76 cr which implies eff icient management of suppliers credit.

The provisions have reduced by Rs36.03 cr.

Almost 97% of current liabilities is sundr y creditors (most of which is on high credit per iod) .

Also we have seen that the co. has less

sundr y debtors as compared to sundr y creditors which implies it has more credit purchases than credit sales.



Balance Sheet Part CCurrent Assets,Loans

& Advances G

Inventories 2,127,345 2,064,071

Sundry debtors 292,326 311,139

Cash & bank

balances 41,869 101,039

Loans & Advances 1,133,537 872,306

3,595,077 3,348,555

Less: Current

Liabilities &

Provisions H

Liabilities 2,009,616 1,922,001

Provisions 1,811,336 2,171,675

3,820,952 4,093,676

Net Current assets I (225,875) (745,121)

` de erred tax

liabilities (net) R (91,862) 0

Notes to account 4,051,680 3,429,622

2001 in 000's 2000 in 000's




& Advances G

Inventories 2,127,345 2,064,071


Cash & bank

balances 41,869 101,039

Loans & Advances 1,133,537 872,306

3,595,077 3,348,555

Less: Current

Liabilities &

Provisions H

Liabilities 2,009,616 1,922,001

Provisions 1,811,336 2,171,675

3,820,952 4,093,676


` de erred tax


Notes to account 4,051,680 3,429,622

2001 in 000's 2000 in 000's



Current Assets,Loans

& Advances G

Inventories 2,127,345 2,064,071


Cash & bank

balances 41,869 101,039

Loans & Advances 1,133,537 872,306

3,595,077 3,348,555

Less: Current

Liabilities &

Provisions H

Liabilities 2,009,616 1,922,001

Provisions 1,811,336 2,171,675

3,820,952 4,093,676


` de erred tax


Notes to account 4,051,680 3,429,622

2001 in 000's 2000 in 000's




& Advances G

Inventories 2,127,345 2,064,071


Cash & bank

balances 41,869 101,039

Loans & Advances 1,133,537 872,306

3,595,077 3,348,555

Less: Current

Liabilities &

Provisions H

Liabilities 2,009,616 1,922,001

Provisions 1,811,336 2,171,675

3,820,952 4,093,676


` de erred tax


Notes to account 4,051,680 3,429,622

2001 in 000's 2000 in 000's



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manac nestle ppt

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