Mr. Raman won Rs. 1 crore and wants to invest it in the stock market across different sectors. He will research 8 stocks total, with no more than 2 from any one sector. He provided balance sheets and financial ratios for 3 IT stocks (Intra Soft Tech, Majesco, Persistent) and 3 banking stocks (Yes Bank, DCB Bank, State Bank of Bikaner). Based on the information provided, the assistant recommends Mr. Raman invest in Intra Soft Tech and Persistent from the IT sector.

1. ASSIGNMENT OF
SECURITY
ANALYSIS AND
PORTFOLIO
MANAGEMENT
Submitted To,
Prof. Sachin Kumar
Submitted by,
Sunil Maddheshiya
MBA III-A
DATED ON

2. Mr Raman age 35 yrs. got a jackpot of Rs. 1 crore. He
is an aggressive person and decided to invest all his
money in the stock market. And decided to invest his
money in different sectors keeping in mind that
investment in one sector will not be more than two
shares .And an overall 8 stocks he wants to keep as a
holding. He will buy the shares by doing the self-study
on it and keep the records on day to day basis like:
a)Company financial aspects i.e. profit and loss,
balance sheet, P/E ratio, EPS ratio etc.
b)Company fundamentals comparison with other
shares of same sectors.
c)Updation on daily basis regarding any latest news
like mergers, expansion of the stocks.
d)Buyers and sellers volume on daily basis.
e)Beta impact.
DOON BUSINESS SCHOOL
MBA III SEMESTER
ASSIGNMENT NO.1
DATE OF ALLOTMENT:
DATE OF SUBMISSION:

3. IT SECTOR
Date
(2016)
Intra Soft Tech Majesco Persistent Sensex
Price %
Change
Volume Price %
Change
Volume Price %
Change
Volume Closing
Price
%
Change
04 Oct 425 2.06 10326 486 4.06 109014 661 3.21 11421 28335 0.32
05 Oct 412 -2.53 4242 476 -1.76 14340 690 4.34 47755 28221 -0.40
06 Oct 415 0.52 3815 467 -1.87 12520 690 0.12 9331 28106 -0.41
07 Oct 421 1.65 2909 463 -0.87 5956 674 -2.43 4478 28061 -0.16
10 Oct 433 2.63 6837 463 0.15 9927 679 0.76 5384 28082 0.08
13 Oct 414 -4.28 4078 450 -2.86 13033 677 -0.22 7401 27643 -1.56
14 Oct 423 2.36 1388 440 -2.29 15365 686 1.27 4724 27674 0.11
17 Oct 458 8.97 34762 437 -0.74 12451 684 -0.24 4154 27530 -0.52
18 Oct 458 0.00 9970 455 4.20 53252 691 0.93 7408 28051 1.89
19 Oct 486 5.98 31263 440 -3.31 30460 696 0.79 7890 27984 -0.24
20 Oct 481 -0.99 28415 435 -1.09 27889 684 -1.70 9097 28130 0.52
21 Oct 478 -0.66 6708 437 0.51 17049 678 -0.94 4460 28077 -0.19
News Updation
1. Intra Soft Tech
 No news
2. Majesco
 IBM and Majesco form partnership to accelerate new insurance services on IBM
cloud. (04 October)
3. Persistant
 Persistant Systems Q2 PAT may dip 17% to Rs. 61Cr (10 October)
 Bullish on Infosys, HCL Tech, Persistant Systems. (13 October)

4. Balance Sheet of Intra Soft Tech
Particulars March 2016(in Cr) March 2015(in Cr)
Total share capital 14.73 14.73
Equity share capital 14.73 14.73
Share application money 0.00 0.00
Preference share capital 0.00 0.00
Reserves 99.30 63.17
Revaluation reserves 0.00 0.00
Net worth 114.09 77.90
Secured loans 3.30 2.12
Unsecured loans 0.00 0.00
Total debt 3.30 2.12
Total liabilities 117.39 80.02
Gross block 22.84 20.79
Less: Accum Dep 4.48 3.29
Net block 18.30 17.50
Capital work in process 0.04 26.35
Investments 7.19 11.93
Inventories 0.00 0.00
Sundry debtors 9.04 9.85
Cash and bank balance 0.54 1.70
Total current assets 9.58 11.61
Loans and advances 29.19 20.29
Fixed deposits 0.00 0.00
Total CA, Loans and advances 38.77 31.90
Deffered credit 0.00 0.00
Current liabilities 2.98 5.05
Provisions 4.00 2.61
Total CL and provisions 0.98 7.00
Net current asset 31.79 24.24
Miscellaneous expenses 0.00 0.00
Total assets 117.38 80.02
Contigent liabilities 32.19 0.11
Book value (Rs) 77.45 52.88
Balance Sheet of Majesco
Particulars March 2016(in Cr) March 2015(in Cr)
Total share capital 11.53 0.05
Equity share capital 11.53 0.05
Share application money 0.00 0.00
Preference share capital 0.00 0.00
Reserves 241.64 -0.03
Revaluation reserves 0.00 0.00
Net worth 253.17 0.02
Secured loans 0.00 0.00
Unsecured loans 0.00 0.00

5. Total debt 0.00 0.00
Total liabilities 253.17 0.02
Gross block 15.39 0.00
Less: Accum Dep 12.58 0.00
Net block 3.01 0.00
Capital work in process 0.00 0.00
Investments 166.09 0.00
Inventories 0.00 0.00
Sundry debtors 4.31 0.00
Cash and bank balance 74.71 0.02
Total current assets 79.02 0.02
Loans and advances 15.81 0.01
Fixed deposits 0.00 0.00
Total CA, Loans and advances 94.83 0.03
Deffered credit 0.00 0.00
Current liabilities 10.08 0.01
Provisions 0.68 0.00
Total CL and provisions 10.76 0.01
Net current asset 84.07 0.02
Miscellaneous expenses 0.00 0.00
Total assets 253.17 0.02
Contigent liabilities 62.01 0.00
Book value (Rs) 109.82 3.94
Balance Sheet of Persistant
Particulars March 2016(in Cr) March 2015(in Cr)
Total share capital 80.00 80.00
Equity share capital 80.00 80.00
Share application money 0.00 0.00
Preference share capital 0.00 0.00
Reserves 1470.93 1274.88
Revaluation reserves 0.00 0.00
Net worth 1550.93 1354.88
Secured loans 0.00 0.00
Unsecured loans 2.57 2.47
Total debt 2.57 2.47
Total liabilities 1553.50 1357.35
Gross block 613.06 596.80
Less: Accum Dep 317.05 289.63
Net block 296.01 307.17
Capital work in process 1.38 4.00
Investments 748.09 769.33
Inventories 0.00 0.00
Sundry debtors 381.51 254.21
Cash and bank balance 53.00 91.25
Total current assets 434.51 345.46
Loans and advances 297.46 136.50

6. Fixed deposits 0.00 0.00
Total CA, Loans and advances 731.97 481.96
Deffered credit 0.00 0.00
Current liabilities 161.65 78.16
Provisions 62.30 126.85
Total CL and provisions 223.95 205.11
Net current asset 508.02 276.85
Miscellaneous expenses 0.00 0.00
Total assets 1553.50 1357.35
Contigent liabilities 731.37 767.71
Book value (Rs) 193.87 169.36
Ratio and P/L
Intra Soft Tech Majesco Persistent
Profit/Loss 2015 43.95 Cr 8.59 Cr 424.54 Cr
2016 7.76 Cr -0.03 Cr 398.33 Cr
EPS 2015 26.98 2.69 33.18
2016 3.40 -5.90 32.41
Current
Ratio
2015 2.86 8.81 3.27
2016 4.16 3.12 2.35
Debt-Equity
ratio
2015 0.03 -- --
2016 0.03 -- --
Interest
Coverage
ratio
2015 4.25 2,101.13 3,977.62
2016 10.77 -- 1,036.10
Debtor
Turnover
ratio
2015 3.13 2.88 4.55
2016 3.34 37.64 5.17
Inventory
Turnover
ratio
2015 N/A -- --
2016 N/A -- --
Beta 1.80 2.66 0.44
Ranking of these stocks on the basis of P/L, balance sheet and Ratios
Intra Soft Tech Majesco Persistent
Reserves III II I
Sundry debtors I II III
Cash and Bank III II I
Provisions II III I

7. P/L II III I
EPS II III I
Current Ratio III I II
Interest coverage
Ratio
II III I
Debtors turnover
Ratio
III I II
Beta Impact II III I
 On the basis of these ranking, I would like to suggest Mr. Raman to
buy the shares of Intrasoft Technologies and Persistent in IT Sector.

8. BANKING SECTOR
Date
(2016)
Yes Bank DCB Bank State Bank of Bikaner Sensex
Price %
Change
Volume Price %
Change
Volume Price %
Change
Volume Closing
Price
%
Change
04 Oct 1283 0.97 197839 128 0.51 161509 694 1.80 10147 28335 0.32
05 Oct 1279 -0.34 135246 126 -1.37 73056 696 0.30 10637 28221 -0.40
06 Oct 1280 0.10 568887 125 -0.99 66699 689 -1.03 9279 28106 -0.41
07 Oct 1275 -0.40 138937 125 -0.16 1468032 691 0.26 4252 28061 -0.16
10 Oct 1279 0.34 82412 124 -0.92 138671 692 0.17 1546 28082 0.08
13 Oct 1256 -1.80 210226 123 -0.24 128304 673 -2.85 4263 27643 -1.56
14 Oct 1260 0.39 156416 122 -1.09 178825 682 1.46 1799 27674 0.11
17 Oct 1251 -0.72 137502 126 3.20 1309038 685 0.43 1121 27530 -0.52
18 Oct 1291 3.23 212300 127 0.91 194438 693 1.18 3475 28051 1.89
19 Oct 1292 0.04 306656 127 0.31 107939 690 -0.45 1112 27984 -0.24
20 Oct 1309 1.31 646167 128 0.39 99378 700 1.39 5734 28130 0.52
21 Oct 1317 0.63 309582 128 0.23 119107 704 0.61 39843 28077 -0.19
News Updation
1. Yes Bank
 No news
2. DCB Bank
 DCB Bank Q2 net profit up 31% at Rs. 48.9Cr (17 October)
3. State Bank of Bikaner
 No news

9. Balance Sheet of Yes Bank
Particulars March 2016(in Cr) March 2015(in Cr)
Total share capital 420.53 417.74
Equity share capital 420.53 417.74
Share application money 0.00 0.00
Preference share capital 0.00 0.00
Reserves 13366.07 11262.25
Revaluation reserves 0.00 0.00
Net worth 13786.60 11679.99
Deposits 111719.53 91175.85
Borrowings 31658.98 26220.40
Total debt 143378.51 117396.25
Other Liabilities and provisions 8098.30 7094.18
Total liabilities 165263.41 136170.42
Cash and balance with RBI 5776.16 5240.65
Balance with banks, Money at call 2442.26 2316.50
Advances 98209.93 75549.82
Investments 48838.47 46605.24
Gross block 411.95 293.40
Less: Accum Dep 0.00 0.00
Net block 411.95 293.40
Capital WIP 58.77 25.57
Other assets 9525.88 6139.24
Total assets 165263.42 136170.20
Contigent liabilities 332798.07 338673.20
Bills for collections 0.00 0.00
Book value (Rs) 327.84 279.60
Balance Sheet of DCB Bank
Particulars March 2016(in Cr) March 2015(in Cr)
Total share capital 284.44 282.01
Equity share capital 284.44 282.01
Share application money 1.53 3.20
Preference share capital 0.00 0.00
Reserves 1455.98 1251.95
Revaluation reserves 50.22 51.41
Net worth 1792.17 1588.57
Deposits 14925.99 12609.13
Borrowings 1147.90 1163.80
Total debt 16073.89 13772.93
Other Liabilities and provisions 1252.47 770.81
Total liabilities 19118.53 16132.31
Cash and balance with RBI 703.37 633.68
Balance with banks, Money at call 188.20 85.49

10. Advances 12921.39 10465.06
Investments 4333.33 4470.56
Gross block 248.02 236.68
Less: Accum Dep 0.00 0.00
Net block 248.02 236.68
Capital WIP 0.00 0.00
Other assets 724.22 240.83
Total assets 19118.53 16132.30
Contigent liabilities 2464.72 2832.28
Bills for collections 0.00 0.00
Book value (Rs) 61.19 54.39
Balance Sheet of State Bank of Bikaner
Particulars March 2016(in Cr) March 2015(in Cr)
Total share capital 70.00 70.00
Equity share capital 70.00 70.00
Share application money 0.00 0.00
Preference share capital 0.00 0.00
Reserves 6672.80 5942.68
Revaluation reserves 0.00 0.00
Net worth 6742.80 6012.68
Deposits 94004.85 84239.27
Borrowings 4888.36 7573.39
Total debt 98893.21 91812.66
Other Liabilities and provisions 4700.27 4476.20
Total liabilities 110336.28 102301.54
Cash and balance with RBI 9715.19 7787.20
Balance with banks, Money at call 107.68 149.66
Advances 72927.46 69548.42
Investments 24782.37 22465.42
Gross block 397.88 353.02
Less: Accum Dep 0.00 0.00
Net block 397.88 353.02
Capital WIP 0.69 39.70
Other assets 2405.00 1958.13
Total assets 110336.27 102301.52
Contigent liabilities 50248.07 44506.52
Bills for collections 0.00 0.00
Book value (Rs) 963.26 858.96

11. Ratio and P/L
Yes Bank DCB Bank State Bank of
Bikaner
Profit/Loss 2015 2,539 Cr 194.52 Cr 850.60 Cr
2016 2,005 Cr 191.18 Cr 776.87 Cr
EPS 2015 60.39 6.84 121.51
2016 48.01 6.78 110.98
Current
Ratio
2015 0.08 0.04 0.02
2016 0.06 0.02 0.02
Total Debt to
Owners Fund
ratio
2015 10.40 9.24 14.67
2016 10.05 8.98 15.27
Financial
Charges
Coverage
Ratio
2015 1.49 1.35 1.38
2016 1.41 1.33 1.35
Asset
Turnover
Ratio
2015 0.09 0.10 0.09
2016 0.10 0.10 0.10
Investment
Deposit Ratio
2015 47.04 31.97 26.51
2016 52.95 35.34 25.43
Return on
Net Worth
2015 18.41 11.17 12.61
2016 17.16 12.46 12.92
Beta 1.39 0.85 1.33
Ranking of these stocks on the basis of P/L, balance sheet and Ratios
Yes Bank DCB Bank State Bank of
Bikaner
Reserves I III II
Cash & Bank with
RBI
II III I
P/L I III II
EPS II III I
Current Ratio II I III
Total Debt to
Owners Fund Ratio
II I III
Financial Charges
Coverage Ratio
I III II
Asset Turnover
Ratio
II I III

12. Investment Deposit
Ratio
I II III
Return on Net
Worth
I III II
Beta Impact III I II
 On the basis of these ranking, I would like to suggest Mr. Raman to
buy the shares of Yes Bank and State Bank of Bikaner in Banking
Sector.

13. OIL & GAS SECTOR
Date
(2016)
Deep Industries GAIL Jindal Drilling Sensex
Price %
Change
Volume Price %
Change
Volume Price %
Change
Volume Closing
Price
%
Change
04 Oct 230 -0.55 40391 402 4.55 1009646 169 1.32 5954 28335 0.32
05 Oct 237 2.49 41311 401 -0.40 114574 175 3.19 21074 28221 -0.40
06 Oct 244 3.02 118439 415 3.48 381222 174 -0.69 9199 28106 -0.41
07 Oct 250 2.292 66182 414 -0.10 177496 181 3.94 27564 28061 -0.16
10 Oct 256 2.62 48308 419 1.06 115823 190 5.48 56669 28082 0.08
13 Oct 243 -5.33 62725 414 -1.19 179526 186 -2.57 33410 27643 -1.56
14 Oct 252 3.90 31417 430 4.05 894384 186 0.51 13130 27674 0.11
17 Oct 262 3.89 127212 428 -0.64 221244 193 3.38 40544 27530 -0.52
18 Oct 264 0.67 69076 429 0.43 160792 210 8.69 130395 28051 1.89
19 Oct 262 33808 436 1.48 388649 208 -0.76 57754 27984 -0.24
20 Oct 264 66889 436 0.55 160992 204 -1.90 21438 28130 0.52
21 Oct 263 36635 440 0.51 156416 199 -2.57 11790 28077 -0.19
News Updation
4. Deep Industries
 No news
5. GAIL India
 GAIL Q2 PAT seen down 28.8% to Rs. 950.4Cr (19 October)
6. Jindal Drilling
 No news

14. Balance Sheet of Deep Industries
Particulars March 2016(in Cr) March 2015(in Cr)
Total share capital 17.94 29.20
Equity share capital 17.94 29.20
Share application money 11.26 0.00
Preference share capital 0.00 0.00
Reserves 223.79 190.42
Revaluation reserves 0.00 0.00
Net worth 252.99 219.62
Secured loans 222.90 114.12
Unsecured loans 41.66 0.00
Total debt 264.56 114.12
Total liabilities 517.55 333.74
Gross block 452.05 332.38
Less: Accum Dep 78.71 61.51
Net block 373.34 270.87
Capital work in process 102.26 50.00
Investments 17.42 1.33
Inventories 6.32 5.87
Sundry debtors 55.58 26.03
Cash and bank balance 16.99 10.94
Total current assets 78.89 42.84
Loans and advances 51.89 18.90
Fixed deposits 0.00 0.00
Total CA, Loans and advances 130.78 61.80
Deffered credit 0.00 0.00
Current liabilities 84.00 38.35
Provisions 22.24 11.90
Total CL and provisions 106.24 50.25
Net current asset 24.54 11.55
Miscellaneous expenses 0.00 0.00
Total assets 517.56 333.75
Contigent liabilities 58.87 21.11
Book value (Rs) 134.73 75.21
Balance Sheet of GAIL
Particulars March 2016(in Cr) March 2015(in Cr)
Total share capital 1268.48 1268.48
Equity share capital 1268.48 1268.48
Share application money 0.00 0.00
Preference share capital 0.00 0.00
Reserves 29316.39 27851.04
Revaluation reserves 0.00 0.00

15. Net worth 30584.87 29119.52
Secured loans 2360.00 2895.00
Unsecured loans 3421.28 5153.29
Total debt 5781.28 8048.29
Total liabilities 36366.15 37167.81
Gross block 43256.23 41288.11
Less: Accum Dep 14509.75 13528.42
Net block 28746.48 27759.69
Capital work in process 3402.79 4360.02
Investments 4546.68 4322.36
Inventories 1744.85 2081.05
Sundry debtors 2727.61 3094.52
Cash and bank balance 1793.87 1141.64
Total current assets 6266.33 6317.21
Loans and advances 10031.98 10133.90
Fixed deposits 0.00 0.00
Total CA, Loans and advances 16298.31 16451.16
Deffered credit 0.00 0.00
Current liabilities 15020.65 14069.63
Provisions 1607.46 1655.79
Total CL and provisions 16628.11 15725.42
Net current asset -329.80 725.74
Miscellaneous expenses 0.00 0.00
Total assets 36366.15 37167.33
Contigent liabilities 17572.51 20221.33
Book value (Rs) 241.11 229.56
Balance Sheet of Jindal Drilling
Particulars March 2016(in Cr) March 2015(in Cr)
Total share capital 14.49 14.49
Equity share capital 14.49 14.49
Share application money 0.00 0.00
Preference share capital 0.00 0.00
Reserves 826.91 794.89
Revaluation reserves 0.00 0.00
Net worth 841.40 809.38
Secured loans 10.15 0.15
Unsecured loans 77.11 0.00
Total debt 87.26 0.15
Total liabilities 928.66 809.53
Gross block 179.67 165.64
Less: Accum Dep 110.94 98.93
Net block 68.73 66.71
Capital work in process 0.99 0.17

16. Investments 265.99 456.61
Inventories 12.03 12.93
Sundry debtors 117.18 126.65
Cash and bank balance 0.43 1.94
Total current assets 129.64 141.52
Loans and advances 623.50 312.62
Fixed deposits 0.00 0.00
Total CA, Loans and advances 753.14 454.14
Deffered credit 0.00 0.00
Current liabilities 157.72 164.44
Provisions 2.47 3.60
Total CL and provisions 160.19 168.10
Net current asset 592.95 286.04
Miscellaneous expenses 0.00 0.00
Total assets 928.66 809.53
Contigent liabilities 79.08 86.53
Book value (Rs) 290.33 279.28
Ratio and P/L
Deep Industries GAIL Jindal Drilling
Profit/Loss 2015 40.90 Cr 2,298.90 Cr 61.98 Cr
2016 21.27 Cr 3,039.17 Cr 73.87 Cr
EPS 2015 22.79 18.12 10.38
2016 7.28 23.96 14.05
Current
Ratio
2015 0.50 0.98 2.92
2016 0.47 1.03 2.70
Debt-Equity
ratio
2015 1.09 0.19 0.10
2016 0.52 0.28 --
Interest
Coverage
ratio
2015 5.10 5.96 37.25
2016 4.10 12.68 117.83
Debtor
Turnover
ratio
2015 4.14 17.83 2.62
2016 4.74 19.21 2.91
Inventory
Turnover
ratio
2015 26.74 30.02 26.58
2016 17.26 27.61 34.40
Return On
Net Worth
2015 16.91 7.51 3.57
2016 9.68 10.43 5.03
Beta 1.49 1.28 2.65

17. Ranking of these stocks on the basis of P/L, balance sheet and Ratios
Deep Industries GAIL Jindal Drilling
Reserves III I II
Sundry debtors III I II
Cash and Bank II I III
Provisions II I II
P/L III I II
EPS III I II
Current Ratio II III I
Interest coverage
Ratio
III II I
Debtors turnover
Ratio
II I III
Inventory turnover
Ratio
III II I
Return on Net Worth III I II
Beta Impact II I III
 On the basis of these ranking, I would like to suggest Mr. Raman to
buy the shares of GAIL and Jindal Drilling in Oil & Gas Sector.

18. PHARMA SECTOR
Date
(2016)
Dishman Abbott India Aurobindo Sensex
Price %
Change
Volume Price %
Change
Volume Price %
Change
Volume Closing
Price
%
Change
04 Oct 251 -1.92 476614 4789 0.53 728 867 -0.28 132427 28335 0.32
05 Oct 250 -0.46 506478 4759 -0.63 1219 865 0.21 141625 28221 -0.40
06 Oct 248 -0.70 436058 4821 1.30 323 857 -0.99 271304 28106 -0.41
07 Oct 240 -3.33 420469 4798 -0.48 437 856 -0.09 1191725 28061 -0.16
10 Oct 248 3.48 943105 4751 -0.98 688 856 -0.01 67450 28082 0.08
13 Oct 243 -1.99 364856 4748 -0.06 495 821 -4.03 222696 27643 -1.56
14 Oct 248 1.79 423062 4730 -0.37 350 824 0.32 116068 27674 0.11
17 Oct 240 -2.89 277119 4715 -0.30 180 809 -1.75 158926 27530 -0.52
18 Oct 241 0.21 365757 4743 0.60 574 834 3.02 145448 28051 1.89
19 Oct 242 0.42 305978 4728 -0.31 94 828 -0.68 107246 27984 -0.24
20 Oct 242 -0.12 293517 4748 0.41 64 826 -0.26 70759 28130 0.52
21 Oct 239 -1.24 188492 4749 0.02 93 824 -0.30 58376 28077 -0.19
News Updation
7. Dishman
 No news
8. Abbott India
 Abbott India Q2 PAT seen up 4.7% to Rs. 77.5Cr (19 October)
9. Aurobindo pharma
 Aurobindo Pharma Q2 PAT seen up 5.8% to Rs. 617.3Cr (19 October)
Balance Sheet of Dishman
Particulars March 2016(in Cr) March 2015(in Cr)
Total share capital 16.14 16.14
Equity share capital 16.14 16.14

19. Share application money 0.00 0.00
Preference share capital 0.00 0.00
Reserves 893.68 818.61
Revaluation reserves 1.68 1.68
Net worth 911.50 836.43
Secured loans 433.05 411.57
Unsecured loans 109.46 93.98
Total debt 542.51 505.55
Total liabilities 1454.01 1341.98
Gross block 991.40 971.74
Less: Accum Dep 321.76 278.13
Net block 669.64 693.61
Capital work in process 22.14 10.15
Investments 250.78 223.36
Inventories 145.37 171.90
Sundry debtors 87.87 97.65
Cash and bank balance 9.27 22.62
Total current assets 242.51 292.17
Loans and advances 529.39 473.90
Fixed deposits 0.00 0.00
Total CA, Loans and advances 771.90 766.13
Deffered credit 0.00 0.00
Current liabilities 253.51 313.36
Provisions 6.94 37.92
Total CL and provisions 260.45 351.28
Net current asset 511.45 414.85
Miscellaneous expenses 0.00 0.00
Total assets 1454.01 1341.97
Contigent liabilities 426.76 384.94
Book value (Rs) 112.75 103.44
Balance Sheet of Abbott India
Particulars March 2016(in Cr) March 2015(in Cr)
Total share capital 21.25 21.25
Equity share capital 21.25 21.25
Share application money 0.00 0.00
Preference share capital 0.00 0.00
Reserves 1086.39 916.28
Revaluation reserves 0.00 0.00
Net worth 1107.64 937.53
Secured loans 0.00 0.00
Unsecured loans 0.00 0.00
Total debt 0.00 0.00
Total liabilities 1107.64 937.53
Gross block 208.64 192.06

20. Less: Accum Dep 100.19 96.02
Net block 108.45 96.04
Capital work in process 2.83 3.91
Investments 0.00 0.00
Inventories 370.10 384.13
Sundry debtors 140.84 129.15
Cash and bank balance 839.42 643.89
Total current assets 1350.36 1157.17
Loans and advances 162.41 116.51
Fixed deposits 0.00 0.00
Total CA, Loans and advances 1512.77 1273.68
Deffered credit 0.00 0.00
Current liabilities 317.73 252.91
Provisions 198.70 183.20
Total CL and provisions 516.43 436.11
Net current asset 996.34 837.57
Miscellaneous expenses 0.00 0.00
Total assets 1107.62 937.52
Contigent liabilities 20.23 27.13
Book value (Rs) 521.26 441.20
Balance Sheet of Aurobindo
Particulars March 2016(in Cr) March 2015(in Cr)
Total share capital 58.52 29.20
Equity share capital 58.52 29.20
Share application money 0.00 0.00
Preference share capital 0.00 0.00
Reserves 6752.00 5330.34
Revaluation reserves 0.00 0.00
Net worth 6810.52 5359.54
Secured loans 605.19 1509.01
Unsecured loans 2304.14 1387.52
Total debt 2909.33 2896.53
Total liabilities 9719.85 8256.07
Gross block 4124.30 3503.58
Less: Accum Dep 1556.17 1313.57
Net block 2568.13 2190.01
Capital work in process 742.14 227.19
Investments 1182.39 1012.75
Inventories 2431.60 2145.05
Sundry debtors 3541.14 3708.94
Cash and bank balance 330.81 11.13
Total current assets 6303.55 5865.12
Loans and advances 1136.69 930.81
Fixed deposits 0.00 0.00

21. Total CA, Loans and advances 7440.24 6795.93
Deffered credit 0.00 0.00
Current liabilities 2085.54 1861.14
Provisions 127.51 108.67
Total CL and provisions 2213.05 1969.81
Net current asset 5227.19 4826.12
Miscellaneous expenses 0.00 0.00
Total assets 9719.85 8256.07
Contigent liabilities 1932.51 912.72
Book value (Rs) 116.39 183.56
Ratio and P/L
Dishman Abbott India Aurobindo
Pharma
Profit/Loss 2015 233.16 Cr 416.95 Cr 2,632.36 Cr
2016 216.09 Cr 359.81 Cr 2,317.64 Cr
EPS 2015 10.80 122.18 27.68
2016 7.25 107.75 51.93
Current
Ratio
2015 1.11 2.93 1.46
2016 0.97 2.92 1.35
Debt-Equity
ratio
2015 0.60 -- 0.43
2016 0.61 -- 0.54
Interest
Coverage
ratio
2015 2.75 499.85 10.33
2016 2.52 685.07 15.68
Debtor
Turnover
ratio
2015 5.50 19.47 2.53
2016 5.73 19.21 2.42
2015 3.55 7.19 3.83

22. Inventory
Turnover
ratio
2016 2.81 6.03 3.84
Return On
Net Worth
2015 9.57 23.43 23.78
2016 7.00 24.42 28.29
Beta 1.77 0.52 1.94
Ranking of these stocks on the basis of P/L, balance sheet and Ratios
Dishman Abbott India Aurobindo Pharma
Reserves III II I
Sundry debtors II III I
Cash and Bank III I II
Provisions III I II
P/L III II I
EPS III I II
Current Ratio I III II
Interest coverage
Ratio
III I II
Debtors turnover
Ratio
II I III
Inventory turnover
Ratio
III I II
Return on Net Worth III II I
Beta Impact II I III
 On the basis of these ranking, I would like to suggest Mr. Raman to
buy the shares of Abbott India and Aurobindo in Pharma Sector.