FINANCIAL PERFORMANCE ANALYSIS OF ITC, BRITANNIA, CADBURY IN FMCG-FOOD SECTOR (FM)

1. FINANCIAL
PERFORMANCE
ANALYSIS OF ITC,
BRITANNIA, CADBURY
IN FMCG-
FOOD SECTOR

2. FAST MOVING
CONSUMER
GOODS

3. FOOD SECTOR
BISCUIT INDUSTRY

5. COMPARATIVE CASHFLOW STATEMENT
COMPANIES Britannia Industries Cadbury India ITC
YEARS
2013 & 2014 2008 & 2009 2013 & 2014
Net Profit Before
Tax 210.44 32.47 1974.93
Net Cash From
Operating Activities 342.5 166.59 252.41
Net Cash (used
in)/from
Investing Activities
281.23 354.07 757.49
Net Cash (used
in)/from Financing
Activities
33.65 74.46 941.3
Net
(decrease)/increase
In Cash and Cash
Equivalents
94.92 261.94 68.6

6. COMPANIES
Britannia Industries
%
Cadbury India
%
ITC
%
LIQUIDITY RATIOS:
CURRENT RATIO 6.33 7.14 2.46
QUICK RATIO 18.97 13.92 3.03
CAPITAL STRUCTURE(LEVERAGE
RATIOS):
DEBT-EQUITY RATIO 96.77 77.78 -
PROFITABILITY RATIO:
RETURN ON CAPITAL EMPLOYED 49.13 6.28 0.12
RETURN ON NET WORTH 17.94 0.45 0.51
TURNOVER RATIO:
STOCK TURNOVER RATIO 1.48 30.15 0.22
ASSET TURNOVER RATIO 8.24 1.48 5.52
EARNING PER SHARE 57.59 10.79 17.68