The document is a report on the financial analysis of RBNS Sugar Mill Ltd located in Laksar, Uttarakhand, India. It provides an overview of the company's profile, facilities, objectives, scope and methods of analysis. The analysis includes calculations of key financial ratios to evaluate the company's profitability, liquidity, solvency, and activity over the years 2017-2022. Challenges during the internship and benefits gained are also discussed. In conclusion, the report emphasizes the importance of financial statement analysis for business growth and efficiency.

1. SUMMER INTERNSHIP PROJECT REPORT ON
FINANCIAL ANALYSIS OF RBNS SUGAR MILL LTD.
LAKSAR
:- BY AMAN GUPTA
MBA lll Sem (225501033)

3. COMPANY PROFILE
• Established in 1936 , RBNS
SUGAR MILLS LTD. has
gained immense expertise in
offering Sugar etc. We are
located in Laksar, Uttarakhand
and providing Sugar to the
clients.
• RBNS Sugar Mill Ltd produces
refined sugar and molasses.
They sell sugar first and
molasses after the end of
sugar manufacturing season.

4. Vision
To be The Leading Company in sugar
industry and make more customers.
Mission
To deliver the quality sugar in our
country in the most cost effective key
way
Business Profile
Crushing capacity 10000 Ton/Day
Location. Laksar
H.O.D. General

5. Facilities Provide
The mill provides these facilities to its employees
• A Residential colony.
• Mosque / Temple
• School
• Provision of Electricity gas
in Mills colony.
• Hospital Medical
allowances, travel
allowances and bonus are
also given them

6. OBJECTIVE OF THE STUDY
• To understand and analyis the basic
concept of financial statement of
company
• Interpretation the financial ratio and
their significance
• To study the profitablity
• To study of financial parformance of
company
• To find out the relationship between
the different item of Balance Sheet and
Profit & Loss account

7. SCOPE OF THE STUDY
• The main scope of the
study was to put into
practical the theortical
aspect of the study into
real life work experience.
• The study of Ratio
analysis fruther the study
based on last 5 year
annual report of RBNS
Sugar mill ltd laksar

8. METHOD OF ANALYSIS
Source of Data
• Vouchers of sale and
purchase.
• Bnak Statement
• Financial Statement
Accounting tool
• Balance Sheet
• Income Statement
Stateistical tools
• Ratio Analysis

9. FINANCIAL ANALYSIS
• A financial statement is an accounting document that
helps in understanding the financial situation and
cash flows in a business. There are different types of
statements that serve different purposes.
• The analysis of financial statements is a study of the
relationship between the financial facts and figures in
the financial statements. It estimates the current and
past financial positions along with the results of the
operation of an enterprise.
• It determines the best possible predictions about
future conditions. This analysis regroups and
analyses information in financial statements to identify
the strong and weak points of a business enterprise

10. RATIO ANALYSIS AND INTERPRITATION
1. PROFITABLITY RATIO
Profitability ratios assess a company's ability to earn
profits from its sales or operations, balance sheet assets,
or shareholders' equity. They indicate how efficiently a
company generates profit and value for shareholders.
Profitability ratios include margin ratios and return ratios.
A).Gross Profit Ratio:-
Gross Profit Ratiois repersents the relationship between
Gross profit and sale
Gross profit Ratio= Gross Profit / Net Sale *100
Gross profit Ratio=44,16,22,097 / 3,41,15,65,014 *100
Gross profit Ratio=12.95%

11. B).Net Profit Ratio
Net Profit Ratio is repersents the relationship between Net
profit and sale
Net profit Ratio= Net Profit / Net Sale *100
Net profit Ratio=34,16,22,097 / 3,41,15,65,014 *100
Net profit Ratio= 10.01%
C). Operating Profit Ratio
Operating profit Ratio= Operating profit / Net sale x 100
Operating profit Ratio=30,75,06,447/3,41,15,65,014*100
Operating profit Ratio=9.01%

12. 2.LIQUIDITY RATIO
Liquidity ratios are a measure of the ability of a company
to pay off its short-term liabilities. Liquidity ratios
determine how quickly a company can convert the
assets and use them for meeting the dues that arise.
A). Current Ratio
The current ratio describes the relationship between a
company's assets and liabilities.
Current Ratio =Current Assets / Current Liabilities
Current Ratio =1,29,96,27,994 / 60,64,45,697
Current Ratio =2.14

13. 3. SOLVENCY RATIO
A solvency ratio indicates whether a company's
cash flow is sufficient to meet its long-term
liabilities and thus is a measure of its financial
health. An unfavorable ratio can indicate some
likelihood that a company will default on its debt
obligations.
A). Debt Equity Ratio
Debt equity ratio=Long term liabilities /Equity x100
Debt equity ratio=6,36,52,804 / 51,27,30,480 *100
Debt equity ratio=12.41%

14. B). Debt to Assets Ratio
Debt to assets ratio=Total liabilities / total assets x 100
Debt to assets ratio=1,01,93,93,800 / 1,53,21,24,280*100
Debt to assets ratio=66.53%

15. 4. ACTIVITY OR TRUNOVER RATIO
• Activity ratio are financial analysis
tools used to measure a business
ability to convert its assets into cash.
A). Account Reciveable Trunover Ratio
ARTR= Credit Sales / Average Account
Receivable
ARTR=3,41,15,65,014 / 609,077
ARTR= 30.41

16. B). Totel Assets Trunover Ratio
Total Assets Turnover Ratio =Sales / total assets
Total Assets Turnover Ratio =3,41,15,65,014 /
1,53,21,24,280
Total Assets Turnover Ratio = 2.22

17. Gross Profit Ratio (2017-2022)
0.00%
5.00%
10.00%
15.00%
20.00%
25.00%
2017 2018 2019 2020 2021 2022

18. Gross Profit Ratio (2017-2022)
• INRTEPRETATION: The above table shows the gross profit
ratio of the table indicates that the ratio in the year 2017 was
10.11 and in the year 2018 it raised to 19.further it had
drastically change in gross profit to 13.8 in the year 2019 and
21.65 in the year 2020,but decreased to 10.8 in the year
2021.The company had fluctuated by increase of 20.06% in
gross profit and decrease by 23.47 % in the year 2020 and in
the year 2021there is decrease in gross profit by 18.97% and
increase in sales by 62.36%.The gross profit indicates the
degree to which the selling price of goods per unit may
decline without resulting in losses on operation of the firm .It
reflects the efficiency with which firm produces its products.
and 2022 is 12.95%

19. CHALLANGES FACED DURING THE INTERNSHIP
• Understanding the office culture
• Time management
• Problems with communication and
relationships.
• Too Much Workload in the Internship’
• No. Stipend
• Misunderstanding with co-interns
• Difficult to gain the knowladge about
company`s work due to less time of
internship

20. BENIFIT OF INTERNSHIP
• Gain Professional Experience
• Chance to work in a professional environment
• Understanding the office culture
• Advantages for Future Employment
• Gain knowladge about Real Life Problem
• Chance to Skills bulid
• Builds confidence.

21. CONCLUSION
• Analysis of financial statements is extremely important for every
business to grow and increase their revenue. It should not be
compromised since it increases the efficiency of business operations.
Better processes and expert analysts can help in the detailed analysis
process.
• it indicates significant facts related to the efficiency of firms and their
managerial performance.
• To identify the strengths and weaknesses of the firm.
• For making forecasts about future prospects of the firm to make
decisions related to operations and investments in the firm.
• To assess the operational efficiency of a firm and its current profitability.
• For understanding the importance of components of the financial
position of the firm.

22. .