The document discusses how an HR department can help with early retirement programs and retirement socialization for employees. It asks how an HR department could assist in these areas. No other details are provided.

1. How could an HRhelp in Early retirement programs or
Retirement or Preretirement socialization to employees?
SUBMITTED BY
CHANDAN KHARWAR

2. 03
04
INTRODUCTION
InterGlobe Aviation Limited, doing business as IndiGo, is an Indian low-cost
airline headquartered in Gurgaon, Haryana, India. It is the largest airline in India by
passengers carried and fleet size, with a ~57% domestic market share as of October 2022.It
is also the largest individual Asian low-cost carrier in terms of jet fleet size and passengers
carried, and the fourth largest carrier in Asia. The airline has carried over 300+ million
passengers as of November 2022.
Founded: August 2006
Hubs: Indira Gandhi International Airport, MORE
Founders: Rahul Bhatia, Rakesh Gangwal
Headquarters: Gurugram
05

3. POSITION OF THE COMPANY LAST YEAR
R E V E N U E
D E C R E AS E - ₹ 1 5 , 6 7 7 . 6 0 C R O R E ( U S $ 2 . 1 B I L L I O N ) ( 2 0 2 1 )
O P E R AT I N G I N C O M E POSITION OF THE COMPANY LAST YEAR
D E C R E AS E - ₹ − 5 , 8 1 8 . 0 7 C R O R E ( U S $ − 7 7 0 M I L L I O N ) ( 2 0 2 1 )
N E T I N C O M E
D E C R E AS E ₹ − 5 , 8 0 6 . 4 3 C R O R E ( U S $ − 7 7 0 M I L L I O N ) ( 2 0 2 1 )
T O TAL AS S E T S
I N C R E AS E - ₹ 4 2 , 9 7 4 . 2 5 C R O R E ( U S $ 5 . 7 B I L L I O N ) ( 2 0 2 1 )
T O TAL E Q U I T Y
D E C R E AS E- ₹ 5 , 8 7 7 . 9 4 C R O R E ( U S $ 7 8 0 M I L L I O N ) ( 2 0 2 0 )

4. A.PROFITABLITY RATIOS
1.EBITDA MARGIN
The EBITDA margin is a measure of a company's
operating profit as a percentage of its
revenue. The acronym EBITDA stands for
earnings before interest, taxes, depreciation,
and amortization. Knowing the EBITDA margin
allows for a comparison of one company's real
performance to others in its industry
YEAR 2018 2019
EBITDA
MARGIN 0.169541 0.039302

5. 2.NET PROFIT MATGIN
Net Profit Margin (also known as “Profit Margin” or “Net
Profit Margin Ratio”) is a financial ratio used to calculate
the percentage of profit a company produces from its
total revenue. It measures the amount of net profit a
company obtains per dollar of revenue gained. The net
profit margin is equal to net profit (also known as net
income) divided by total revenue, expressed as a
percentage.
YEAR 2018 2019
NET PROFIT
MATGIN
0.097389 0.005474

6. 3. EBIT MARGIN
The EBITDA margin is a measure of a
company's operating profit as a percentage of
its revenue. The acronym EBITDA stands for
earnings before interest, taxes, depreciation,
and amortization. Knowing the EBITDA margin
allows for a comparison of one company's real
performance to others in its industry.
YEAR 2018 2019
EBIT
MARGIN 0.150558 0.012633

7. 4. EBITDAR MARGIN
EBITDAR) is a variation of EBITDA
whereby rental costs are excluded. Removing
rental costs allows analysis of companies
which may have similar operations but which
choose to access assets differently—some
companies may own assets while other
companies rent. Excluding rentals allows
comparison of profits on an apples to apples
basis.
YEAR 2018 2019
EBITDAR
MARGIN
0.326354 0.214724

8. B. RETURN RATIOS
1. Return on equity
Return ratios represent the company's ability to
generate returns to its shareholders. Examples
include return on assets, return on equity, cash
return on assets, return on debt, return on
retained earnings, return on revenue, risk-
adjusted return, return on invested capital, and
return on capital employed
YEAR 2018 2019
Return on
equity
0.316801 0.022459

9. 2.Return on capital employed
The term return on capital employed (ROCE)
refers to a financial ratio that can be used to
assess a company's profitability and capital
efficiency. In other words, this ratio can help
to understand how well a company is
generating profits from its capital as it is put
to use.
YEAR 2018 2019
Return on
capital
employed 0.371968 0.039387

10. 3. Return on assets
ROA can be used by management, analysts, and
investors to determine whether a company uses
its assets efficiently to generate a profit. You
can calculate a company's ROA by dividing its net
income by its total assets.
YEAR 2018 2019
Return on
assets 0.16404 0.014385

11. C. DEBT RATIOS
1. Debt to equity ratio
The debt-to-capital ratio is a measurement of a
company's financial leverage. The debt-to-
capital ratio is calculated by taking the
company's interest-bearing debt, both short-
and long-term liabilities and dividing it by the
total capital. Total capital is all interest-
bearing debt plus shareholders' equity, which
may include items such as common stock,
preferred stock, and minority interest.
YEAR 2018 2019
Debt to
equity
ratio
0.31666 0.315865

12. 2. Interest coverage ratio
The interest coverage ratio is a debt and
profitability ratio used to determine how easily a
company can pay interest on its outstanding debt.
The interest coverage ratio is calculated by
dividing a company's earnings before interest and
taxes (EBIT) by its interest expense during a given
period.
YEAR 2018 2019
Interest
coverage
ratio 10.19412 0.707269

13. D. TURN OVER RATIO
1. Fixed assets turnover ratio
The turnover ratio is derived from a
mathematical calculation, where the cost of
goods sold is divided by the average inventory
for the same period. A higher ratio is more
desirable than a low one as a high ratio tends
to point to strong sales
2018 2019
4.992626 5.011783

14. 2. Inventory turn over ratio
The inventory turnover ratio is calculated by
dividing the cost of goods by average inventory for
the same period. A higher ratio tends to point to
strong sales and a lower one to weak sales.
2018 2019
135.0569

15. 3. Receivable turn over ratio
The receivables turnover ratio measures the
efficiency with which a company is able to collect
on its receivables or the credit it extends to
customers. The ratio also measures how many times
a company's receivables are converted to cash in a
certain period of time.
2018 2019
101.8628 78.72099

16. 4. Payable turnover ratio
The accounts payable turnover ratio measures how
quickly a business makes payments to creditors and
suppliers that extend lines of credit. Accounting
professionals quantify the ratio by calculating the
average number of times the company pays its AP
balances during a specified time period.
2018 2019
23.021 19.62603

17. 5. Assets turn over ratio
The asset turnover ratio measures the efficiency of
a company's assets in generating revenue or sales. It
compares the dollar amount of sales (revenues) to
its total assets as an annualized percentage. Thus,
to calculate the asset turnover ratio, divide net
sales or revenue by the average total assets
2018 2019
1.089545 1.138696

18. INVENTORY DAYS
Days in inventory is the average time a company
keeps its inventory before it is sold. To calculate
days in inventory, divide the cost of average
inventory by the cost of goods sold, and multiply
that by the period length, which is usually 365 days
2019
2.702565

19. Thank You