Financial Statement of Nestle

1. submitted to
Dr Sunil
Presented by
Simran gera
faculty of comerrce and management ,sgt university BBA-G 2nd year,3rd
semester

4.  Nestle india is asubsidiary of Nestle S.A of
switzerland , with seven factories and a large
number of co-packers.
 Nestle India is a Vibrant company that
provides consumers in india with products of
global standards and is committed to long
term sustainable growth and shareholder
satisfaction.

5. Founded in- 1864,in vevey and switzerland
Founder- Henri nestle ,charles page
Trade mark – birds in n. est
Ceo - Paul Bulcke
Chairman –Peter brabeck,letmathe
Products-kitkat, ceralac,nespresso, maggi,baby
food,coffee,bottled water ,ice cream,pet foods
etc.

7. 2007-08 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
EQUITY AND LIABILITIES amt. in thousands………..
shareholders fund
share capital 964157 964157 964157 964157 964157 964200 964200 964200 964200 964200
reserves and urplus 3220084 3769340 4848493 7589982 11775355 17019900 2272300 27407900 27214200 29172800
noncurrent liabilities
long term borrowings 28711 8,177 9708722 10499500 11849800 154600 167900 331500
deffered tax liabilities 695371 757877 787981 820061 1035004 234400 3072200 327100 2889600 2921600
other long term liabilities 10250500
long term provisions 11933200 13886600 15971700 19722100
current liabilities
short term borrowing 4599744 5875906 7616702 10096276 2400 100 41100 9400 48800
trade payables 539400 6330400 7287100 37500 7942800
other current liabilities 5580300 5002500 4095700 2659300 5128400
short term provisions 4977949 5,499,551 9,079,373 11038334 307600 2138500 2130600 2653200 320700
total 9508067 5,499,551 17,976,088 26,070,275 44617848 45398200 43563200 56294900 52567000 66552900
2008-09

8. non current assets
fixed assets 6755064 8621611 9758321 13616453 29943907 35483500 36640200 34214200 31286400 29176300
non current investments 944,014 348992 2032555 1506788 1343655 2241200 3044600 3417800 4743100
deffered tax assets 408397 389067 468009 487337 600024 1620800 917500 1043800 160300 1379500
long term loans and advances 1254500 1239400 1299500 1304300 1350400
other non current assets 4700
current assets
current investments 3648600 6269600 5073600 9831400 12750400
inventories 4012153 4349117 4987379 5759516 7340385 7455800 7359300 844100 8208100 9431800
trade receivables 534901 455933 641836 632854 1154245 875700 842700 99100 784200 979300
cash and cash equivalents 377604 1936893 1555863 2552915 2272097 2369600 7493600 458200 4995500 880000
short term loans and advances 1453883 1237589 1380487 1514412 12730262 541500 1013600 520700 829700 570200
other current assets 1000 38400 152200 147200 258200
Total 14,486,016 17339202 20824450 26070275 55384575 53251000 64060200 46750000 60964900 24869900

9. Current assets refer to those assets which
either are in the form of cash and cash
equivalent or are held for their conversion
into cash normally within 12 months from the
date of balancesheet. An asset is classified
either as current asset or Non current asset
on the basis of the purpose for which an
asset is held in the hands of the user.

10. 0
5000000
10000000
15000000
20000000
25000000
other current assets
short term loans and advances
cash and cash equivalents
trade receivables
inventories
current investments

11.  current liabilities refer to those liabilies which are
expected to be settled normally within
12months.Examples of current liabilities are short
term borrowings ,trade payables,other current
liabilities,short term provisions.

12. 0
5000000
10000000
15000000
20000000
25000000
short term provisions
other current liabilities
trade payables
short term borrowing

13.  Current ratio establishes a ratio between
current assets and cureent liabilities

14. Current assets Current liability Current ratios
2007-08 9577693 6378541 1.501549
2008-09 11839651 7979532 1.483753
2009-10 23215108 8565565 2.710283
2010-11 16696075 10459697 1.596229
2011-12 21134610 23496989 0.89946
2012-13 6429700 14892200 0.43175
2013-14 13471500 16709200 0.806232
2014-15 13554500 1922100 7.051922
2015-16 5359400 14817500 0.361694
2016-17 13440700 11861300 1.133156

15. 0
5000000
10000000
15000000
20000000
25000000
2007-082008-092009-102010-112011-122012-132013-142014-152015-162016-17
CA
CL
ca/cl

16.  Quick ratio is computed by dividing the quick
assets by the quick assets to current
liabilities. This ratio is usually expressed as
pure ratio eg. 1:1
 Quick ratio=quick assets/current liabilities

17. quick assets CL quick ratio
2007-08 5565540 6378541 0.697477
2008-09 7490534 7979532 0.874494
2009-10 18227729 8565565 1.742663
2010-11 10936559 10459697 0.465445
2011-12 13794225 23496989 0.926272
2012-13 -1027100 14892200 -0.06147
2013-14 6073800 16709200 3.159981
2014-15 12558200 1922100 0.847525
2015-16 -2995900 14817500 -0.25258
2016-17 3750700 11861300 0.316213

18. -5000000
0
5000000
10000000
15000000
20000000
25000000
quick assets
CL

19.  Debt equity ratio esablishe
 s a relation between debt (non current
liabilities) and Equity(shareholders fund)
 Ratio is generally expressed as pure ratio e.g
2:1
 Indicates margin of safety to long term
creditors.

20. debt equity
debt equity
ratio
2007-08 28711 4184241 0.006862
2008-09 8177 4733497 0.001727
2009-10 2030555 5812650 0.349334
2010-11 1506788 8554139 0.176147
2011-12 9708722 12739512 0.762095
2012-13 10499500 17984100 0.583821
2013-14 23783000 3236500 7.34837
2014-15 14041200 28372100 0.494895
2015-16 16139600 28178400 0.572765
2016-17 20053600 30137000 0.665415

21. 0
5000000
10000000
15000000
20000000
25000000
30000000
35000000
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
debt
equity
debt equity ratio

22.  TOTAL assets to debt ratio establishes a
relation between total assets and debt.
 Total assets to debt ratio indicates the
margin of safety to long term creditors.

23. total assets debt
total assets
debt ratio
2007-08 1,448,016 28711 50.43419
17,339,202 8177 2120.485
2009-10 20,824,450 2030555 10.25555
2010-11 26,070,275 1506788 17.30189
2011-12 55,384,575 9708722 5.704621
2012-13 53,251,000 10499500 5.071765
2013-14 64,060,200 23783000 2.693529
2014-15 46,750,000 14041200 3.329488
2015-16 60,964,900 16139600 3.777349
2016-17 24,869,900 20053600 1.240171

24. 0
10,000,000
20,000,000
30,000,000
40,000,000
50,000,000
60,000,000
70,000,000
2007-08 2009-102010-112011-122012-132013-142014-152015-162016-17
total assets
debt
total assets debt ratio