This document provides an analysis of the financial statements of Deepak Nitrite Limited for the years ended March 31, 2020 and March 31, 2019.
Some key highlights include:
- Cash flow from operating activities increased significantly from Rs. 60.27 crores in 2018-19 to Rs. 764.68 crores in 2019-20, indicating strong core business performance.
- Cash flow from investing activities was an outflow of Rs. 427.94 crores in 2019-20 due to purchases of investments, property, plant and equipment to support business growth.
- Cash flow from financing activities was an outflow of Rs. 337.56 crores as the company paid down debts and dividends
Solved Accounting Ratios with Balance Sheet(vertical) and Statement of Profit...Dan John
I assure you that this project of mine will fetch you a very good score.
Good Luck!!
Go to the links below for the following...
Solved Cbse Class 12 Accountancy Full Project(Comprehensive Project, Ratio Analysis and Cash Flow Statements with Conclusion)
http://www.slideshare.net/dankjohn/solved-cbse-class-12-accountancy-full-projectcomprehensive-project-ratio-analysis-and-cash-flow-statements-with-conclusion
Solved Comprehensive Project Cbse Class 12 Accountancy Project
http://www.slideshare.net/dankjohn/solved-comprehensive-project-cbse-class-12-accountancy-project
Solved Cash Flow Statements with Balance Sheet (vertical) and Notes to Accounts - Cbse Class 12 Accountancy Project
http://www.slideshare.net/dankjohn/solved-cash-flow-statements-with-balance-sheet-vertical-and-notes-to-accounts-cbse-class-12-accountancy-project
Solved Comprehensive Project Cbse Class 12 Accountancy ProjectDan John
I assure you that this project of mine will fetch you a very good score.
Good Luck!!
Go to the links below for the following...
Solved Cbse Class 12 Accountancy Full Project(Comprehensive Project, Ratio Analysis and Cash Flow Statements with Conclusion)
http://www.slideshare.net/dankjohn/solved-cbse-class-12-accountancy-full-projectcomprehensive-project-ratio-analysis-and-cash-flow-statements-with-conclusion
Solved Accounting Ratios with Balance Sheet(vertical) and Statement of Profit and Loss - Cbse Class 12 Accountancy Project
http://www.slideshare.net/dankjohn/solved-accounting-ratios-with-balance-sheetvertical-and-statement-of-profit-and-loss-cbse-class-12-accountancy-project
Solved Cash Flow Statements with Balance Sheet (vertical) and Notes to Accounts - Cbse Class 12 Accountancy Project
http://www.slideshare.net/dankjohn/solved-cash-flow-statements-with-balance-sheet-vertical-and-notes-to-accounts-cbse-class-12-accountancy-project
This project work contains all the necessary information for class 12 accountancy project
This Project Contains three part. They are as follows.
1. Comprehensive Project
2. Specific - 01(Ratio Analysis)
3. Specific - 02(Cash Flow Statement)
Project on biscuits,business studies project work, 12 class business project ...Ravi Singh
business studies project work, 12 class business project work,Project on biscuit
for more projects visit here
https://www.youtube.com/channel/UCqF8lgmvUBUBTzJPaoY0p8Q
and subscribe now
Accountancy project for class 12. Accounts project for the year 2022-23. Accountancy project which has both specific and comprehensive project as well.
Cbse Boards internal assessment project for accountancy.
Download Accountancy Project of Class 12th Strictly according to the latest rules and regulations of CBSE for free (including Comprehensive Problem,Specific Problem on Ratios,Specific Problem on cash Flow Statement)
This project is based on Stock Exchange.
It includes :-
Basic theory about two major stock exchanges based in India,
Stock Market Terminologies,
Stock Market Timings,
Role of Stock Exchange,
Information about SEBI,
Trading Procedure,
Companies listed on stock exchange,
Portfolio of five selected companies and
Factors Affecting Stock Prices.
Subject-Business Studies
Class-12
Solved Accounting Ratios with Balance Sheet(vertical) and Statement of Profit...Dan John
I assure you that this project of mine will fetch you a very good score.
Good Luck!!
Go to the links below for the following...
Solved Cbse Class 12 Accountancy Full Project(Comprehensive Project, Ratio Analysis and Cash Flow Statements with Conclusion)
http://www.slideshare.net/dankjohn/solved-cbse-class-12-accountancy-full-projectcomprehensive-project-ratio-analysis-and-cash-flow-statements-with-conclusion
Solved Comprehensive Project Cbse Class 12 Accountancy Project
http://www.slideshare.net/dankjohn/solved-comprehensive-project-cbse-class-12-accountancy-project
Solved Cash Flow Statements with Balance Sheet (vertical) and Notes to Accounts - Cbse Class 12 Accountancy Project
http://www.slideshare.net/dankjohn/solved-cash-flow-statements-with-balance-sheet-vertical-and-notes-to-accounts-cbse-class-12-accountancy-project
Solved Comprehensive Project Cbse Class 12 Accountancy ProjectDan John
I assure you that this project of mine will fetch you a very good score.
Good Luck!!
Go to the links below for the following...
Solved Cbse Class 12 Accountancy Full Project(Comprehensive Project, Ratio Analysis and Cash Flow Statements with Conclusion)
http://www.slideshare.net/dankjohn/solved-cbse-class-12-accountancy-full-projectcomprehensive-project-ratio-analysis-and-cash-flow-statements-with-conclusion
Solved Accounting Ratios with Balance Sheet(vertical) and Statement of Profit and Loss - Cbse Class 12 Accountancy Project
http://www.slideshare.net/dankjohn/solved-accounting-ratios-with-balance-sheetvertical-and-statement-of-profit-and-loss-cbse-class-12-accountancy-project
Solved Cash Flow Statements with Balance Sheet (vertical) and Notes to Accounts - Cbse Class 12 Accountancy Project
http://www.slideshare.net/dankjohn/solved-cash-flow-statements-with-balance-sheet-vertical-and-notes-to-accounts-cbse-class-12-accountancy-project
This project work contains all the necessary information for class 12 accountancy project
This Project Contains three part. They are as follows.
1. Comprehensive Project
2. Specific - 01(Ratio Analysis)
3. Specific - 02(Cash Flow Statement)
Project on biscuits,business studies project work, 12 class business project ...Ravi Singh
business studies project work, 12 class business project work,Project on biscuit
for more projects visit here
https://www.youtube.com/channel/UCqF8lgmvUBUBTzJPaoY0p8Q
and subscribe now
Accountancy project for class 12. Accounts project for the year 2022-23. Accountancy project which has both specific and comprehensive project as well.
Cbse Boards internal assessment project for accountancy.
Download Accountancy Project of Class 12th Strictly according to the latest rules and regulations of CBSE for free (including Comprehensive Problem,Specific Problem on Ratios,Specific Problem on cash Flow Statement)
This project is based on Stock Exchange.
It includes :-
Basic theory about two major stock exchanges based in India,
Stock Market Terminologies,
Stock Market Timings,
Role of Stock Exchange,
Information about SEBI,
Trading Procedure,
Companies listed on stock exchange,
Portfolio of five selected companies and
Factors Affecting Stock Prices.
Subject-Business Studies
Class-12
Solved Cbse Class 12 Accountancy Full Project(Comprehensive Project, Ratio An...Dan John
I assure you that this project of mine will fetch you a very good score.
Good Luck!!
Go to the links below for the following...
Solved Comprehensive Project Cbse Class 12 Accountancy Project
http://www.slideshare.net/dankjohn/solved-comprehensive-project-cbse-class-12-accountancy-project
Solved Accounting Ratios with Balance Sheet(vertical) and Statement of Profit and Loss - Cbse Class 12 Accountancy Project
http://www.slideshare.net/dankjohn/solved-accounting-ratios-with-balance-sheetvertical-and-statement-of-profit-and-loss-cbse-class-12-accountancy-project
Solved Cash Flow Statements with Balance Sheet (vertical) and Notes to Accounts - Cbse Class 12 Accountancy Project
http://www.slideshare.net/dankjohn/solved-cash-flow-statements-with-balance-sheet-vertical-and-notes-to-accounts-cbse-class-12-accountancy-project
Role of RBI in Control of Credit - Economics Project Class 12 (2019-20 )ShivamSingh1247
This is Class 12 Economics Project as per the CBSE Guidelines ( 2019-20)
Download This Project From Here : https://drive.google.com/file/d/1EJZakkGzp5ubvAIYpShMQRB26LVsXOXx/view?usp=drivesdk
Topic : Role of RBI in Control of Credit
➡️ Reserve Bank of India - Histroy
➡️ Reserve Bank of India - Introduction
➡️ Structure of Reserve Bank of India
➡️ Functions of Reserve Bank of India
➡️ Demonetisation
➡️ Methods of Credit Control
➡️ Need of Credit Control
➡️ Limitations of Credit Control
➡️ Current Rates ( As on 14 Dec 2019 )
➡️ OBJECTIVE
➡️ CONCLUSION
➡️ BIBILIOGRAPHY
Accountancy Comprehensive Project For Class - 12th on Partnership FirmPriyanka Sahu
This slide is about the comprehensive project given to the students of class 12 for their practical examination. this project is strictly based on the CBSE guidelines. This is a format for making the project. Students can choose any of question in partnership firm and can solve it ,
Marketing Management Project on Chocolates | Business Stuides Priyanka Sahu
This slide is about business studies project that the students get reading in class 12 for their practical examination. This slide is strictly based on the guidelines issued as per CBSE for the project tiltled "Marketing Management". It is a flexible format in which one can fit any kind of product.
Business Environment project class 12 cbseJacky Chain
PROJECT WORK IN THE SUBJECT OF BUSINESS STUDIES ON THE TOPIC "BUSINESS ENVIRONMENT" AS THE PARTIAL FULFILLMENT OF AISSCE, MARCH 2018 CONDUCTED BY CBSE.
This project contains the information regarding the accountancy project which is to be made by the students of class 12th boards... This project is made by jigar vaishnav for the session 2017-18 with the latest guidelines as per CBSE... Hope this will help the upcoming students who want a help regarding the business studies project....
VIEW THIS PROJECT AT YOUTUBE:- https://www.youtube.com/edit?o=U&video_id=V7b6VQQrjsg
Marketing Management Project Business Studies Class 12 CBSE Sahil Kumar
Class Xll Business Studies - B.st Cbse Project Practical File on Marketing Management sample last year topper cbse usp unique selling proposition
Start a company of your choice, brand name, product name conclusion acknowledgement teachers signature
Syllabus of Project Work Practical File Class 12
1. Elements of Business Environment:
a) Changes in mode of Packaging. (milk supplied in plastic bottles to vending machines)
b) Change from Coca cola and fanta in the seventies to pepsi and coke in nineties.
c) Change in role of women in the past 25 years relating to joint families, Women as bread earner of family , Changes in the requirement of trend of mixers , washing machines , micro wave and standard of living.
Accountancy 12th class project work(Both Comprehensive and specific)Himanshu Mishra
I have uploaded Accountancy 12th class project work(Which Includes Both Comprehensive and specific) as per latest CBSE guidelines 2015 . This project consist of 52pages where i have uploaded 32 pages (Ledger accounts and introduction have been depleted which you can write on your own)
If any query please persist hmishra678@gmail.com (Himanshu Mishra)
This project work contains all the necessary information for class 12 accountancy project
This Project Contains two part. They are as follows.
1. Principles of Management (Henri Fayol)
2. Marketing Management (On Pickles)
Accountancy 12th class Project Work (both comprehensive and specific)Himanshu Mishra
I have uploaded a ppt of accountancy 12th class project work which have about 55 pages but i have uploaded only 32 pages some ledgers and introductory has been depleted rest there is full project if in case of any query you can consult me Himanshu Mishra- hmishra678
Now I am going to share some of the Ratio values of the company which I obtained from the financial reports of last five years i.e Current Ratio, Quick Ratio, Cash Ratio, Return on Asset Ratio and Return on Equity Ratio.
A process that allows multiple private and public organizations to lower their debt and improve their financial deficit by the means of asset transfer, equity exchange or increased payment time is known as debt restructuring. The following presentation provides an overview of the entire process of debt restructuring and how an organization can use it as tool to lower the debt. Initially this presentation provides an overview of the organization, its services and financial performance. These financial parameters can be revenues, gross profit, net profit and earning per share. Once the overview is provided the following the organization then needs to perform an in depth analysis of its current financial performance Multiple key aspect of the performance are covered such as the Income Statement, balance sheet, cash flow statement and other key ratios are captured. These ratios can be Price to Earning Ratio, Stock Turnover Ratio, Account Receivable Ratio, Creditor Turnover Ratio, Return on Equity and Account Payable Ratio. Once the financial performance is analyzed multiple options that can help the organization to recover from their debts are considered. These methods can be Merger and Acquisition, Debt Restructuring, Financial Restructuring and Bankruptcy. After Identifying multiple methods, a comparative analysis of these options is performed. After careful analysis debt restructuring is chosen to be the best option for the organization. After choosing debt restructuring as an option the organization initially studies the entire process of the same. The organization first goes through stabilization phase in which various pain points of the organization are identified and existing debt are reviewed. After that in preparation stage multiple regulatory requirements are identified and communication method for shareholder are considered. In the final stage Implementation, the actual process of debt restructuring begins as three major ways of debt restructuring transfer of Asset, Exchange of equity and Increase in payment time are studied. In the end multiple risk associated to debt restructuring are evaluated and mitigation strategies for the same are considered. The impact of debt restructuring is also evaluated and multiple KPIs Key performance indicators are decided to study the overall effect of debt restructuring. https://bit.ly/2NBhd1T
Solved Cbse Class 12 Accountancy Full Project(Comprehensive Project, Ratio An...Dan John
I assure you that this project of mine will fetch you a very good score.
Good Luck!!
Go to the links below for the following...
Solved Comprehensive Project Cbse Class 12 Accountancy Project
http://www.slideshare.net/dankjohn/solved-comprehensive-project-cbse-class-12-accountancy-project
Solved Accounting Ratios with Balance Sheet(vertical) and Statement of Profit and Loss - Cbse Class 12 Accountancy Project
http://www.slideshare.net/dankjohn/solved-accounting-ratios-with-balance-sheetvertical-and-statement-of-profit-and-loss-cbse-class-12-accountancy-project
Solved Cash Flow Statements with Balance Sheet (vertical) and Notes to Accounts - Cbse Class 12 Accountancy Project
http://www.slideshare.net/dankjohn/solved-cash-flow-statements-with-balance-sheet-vertical-and-notes-to-accounts-cbse-class-12-accountancy-project
Role of RBI in Control of Credit - Economics Project Class 12 (2019-20 )ShivamSingh1247
This is Class 12 Economics Project as per the CBSE Guidelines ( 2019-20)
Download This Project From Here : https://drive.google.com/file/d/1EJZakkGzp5ubvAIYpShMQRB26LVsXOXx/view?usp=drivesdk
Topic : Role of RBI in Control of Credit
➡️ Reserve Bank of India - Histroy
➡️ Reserve Bank of India - Introduction
➡️ Structure of Reserve Bank of India
➡️ Functions of Reserve Bank of India
➡️ Demonetisation
➡️ Methods of Credit Control
➡️ Need of Credit Control
➡️ Limitations of Credit Control
➡️ Current Rates ( As on 14 Dec 2019 )
➡️ OBJECTIVE
➡️ CONCLUSION
➡️ BIBILIOGRAPHY
Accountancy Comprehensive Project For Class - 12th on Partnership FirmPriyanka Sahu
This slide is about the comprehensive project given to the students of class 12 for their practical examination. this project is strictly based on the CBSE guidelines. This is a format for making the project. Students can choose any of question in partnership firm and can solve it ,
Marketing Management Project on Chocolates | Business Stuides Priyanka Sahu
This slide is about business studies project that the students get reading in class 12 for their practical examination. This slide is strictly based on the guidelines issued as per CBSE for the project tiltled "Marketing Management". It is a flexible format in which one can fit any kind of product.
Business Environment project class 12 cbseJacky Chain
PROJECT WORK IN THE SUBJECT OF BUSINESS STUDIES ON THE TOPIC "BUSINESS ENVIRONMENT" AS THE PARTIAL FULFILLMENT OF AISSCE, MARCH 2018 CONDUCTED BY CBSE.
This project contains the information regarding the accountancy project which is to be made by the students of class 12th boards... This project is made by jigar vaishnav for the session 2017-18 with the latest guidelines as per CBSE... Hope this will help the upcoming students who want a help regarding the business studies project....
VIEW THIS PROJECT AT YOUTUBE:- https://www.youtube.com/edit?o=U&video_id=V7b6VQQrjsg
Marketing Management Project Business Studies Class 12 CBSE Sahil Kumar
Class Xll Business Studies - B.st Cbse Project Practical File on Marketing Management sample last year topper cbse usp unique selling proposition
Start a company of your choice, brand name, product name conclusion acknowledgement teachers signature
Syllabus of Project Work Practical File Class 12
1. Elements of Business Environment:
a) Changes in mode of Packaging. (milk supplied in plastic bottles to vending machines)
b) Change from Coca cola and fanta in the seventies to pepsi and coke in nineties.
c) Change in role of women in the past 25 years relating to joint families, Women as bread earner of family , Changes in the requirement of trend of mixers , washing machines , micro wave and standard of living.
Accountancy 12th class project work(Both Comprehensive and specific)Himanshu Mishra
I have uploaded Accountancy 12th class project work(Which Includes Both Comprehensive and specific) as per latest CBSE guidelines 2015 . This project consist of 52pages where i have uploaded 32 pages (Ledger accounts and introduction have been depleted which you can write on your own)
If any query please persist hmishra678@gmail.com (Himanshu Mishra)
This project work contains all the necessary information for class 12 accountancy project
This Project Contains two part. They are as follows.
1. Principles of Management (Henri Fayol)
2. Marketing Management (On Pickles)
Accountancy 12th class Project Work (both comprehensive and specific)Himanshu Mishra
I have uploaded a ppt of accountancy 12th class project work which have about 55 pages but i have uploaded only 32 pages some ledgers and introductory has been depleted rest there is full project if in case of any query you can consult me Himanshu Mishra- hmishra678
Now I am going to share some of the Ratio values of the company which I obtained from the financial reports of last five years i.e Current Ratio, Quick Ratio, Cash Ratio, Return on Asset Ratio and Return on Equity Ratio.
A process that allows multiple private and public organizations to lower their debt and improve their financial deficit by the means of asset transfer, equity exchange or increased payment time is known as debt restructuring. The following presentation provides an overview of the entire process of debt restructuring and how an organization can use it as tool to lower the debt. Initially this presentation provides an overview of the organization, its services and financial performance. These financial parameters can be revenues, gross profit, net profit and earning per share. Once the overview is provided the following the organization then needs to perform an in depth analysis of its current financial performance Multiple key aspect of the performance are covered such as the Income Statement, balance sheet, cash flow statement and other key ratios are captured. These ratios can be Price to Earning Ratio, Stock Turnover Ratio, Account Receivable Ratio, Creditor Turnover Ratio, Return on Equity and Account Payable Ratio. Once the financial performance is analyzed multiple options that can help the organization to recover from their debts are considered. These methods can be Merger and Acquisition, Debt Restructuring, Financial Restructuring and Bankruptcy. After Identifying multiple methods, a comparative analysis of these options is performed. After careful analysis debt restructuring is chosen to be the best option for the organization. After choosing debt restructuring as an option the organization initially studies the entire process of the same. The organization first goes through stabilization phase in which various pain points of the organization are identified and existing debt are reviewed. After that in preparation stage multiple regulatory requirements are identified and communication method for shareholder are considered. In the final stage Implementation, the actual process of debt restructuring begins as three major ways of debt restructuring transfer of Asset, Exchange of equity and Increase in payment time are studied. In the end multiple risk associated to debt restructuring are evaluated and mitigation strategies for the same are considered. The impact of debt restructuring is also evaluated and multiple KPIs Key performance indicators are decided to study the overall effect of debt restructuring. https://bit.ly/2NBhd1T
Strategies To Overcome Bankruptcy PowerPoint Presentation SlidesSlideTeam
Strategies To Overcome Bankruptcy PowerPoint Presentation Slides is a virtual solution for astute business professionals. Our well-structured PowerPoint theme is suitable to showcase strategies to avoid bankruptcy. Elaborate on the influence of bankruptcy on an organization and illustrate ways to settle outstanding debts. Elucidate the financial health from the last 3 years, current risk areas, and unsettled liabilities to represent the present scenario. Utilize our issues of bankruptcy PPT template deck to present a detailed financial investigation. Portray key financial ratios, income statement, balance sheet, and cash flow statement. Our challenges of insolvency PowerPoint presentation help you in consolidating the impact, and future forecast after implementing strategies on the organization. Employ tabular format to compile methods of communicating with the stakeholders. Describe bankruptcy risk identification and mitigation strategies through this PPT slideshow. Address the bankruptcy process including the filing procedures and consequences. So, hit the button and begin instant personalization. Our Strategies To Overcome Bankruptcy PowerPoint Presentation Slides are explicit and effective. They combine clarity and concise expression. https://bit.ly/386saCu
Yellow Brick Road Holdings Limited is a disruptor on track to become the leading non-bank financial services company in Australia by 2020. Yellow Brick Road’s branded network offers Australian families a better, more local alternative to the banks. A one stop shop for all financial services, with innovative products that are great value and easy to implement. A trusted network of expert local business owners delivers customer engagement that the banks can’t match.
The Vow Financial business provides independent mortgage brokers a business platform with a broad array of services and true choice in service packages versus conventional aggregators.
Yellow Brick Road Holdings Limited is a growth stock that offers investors the ability to share in the upsides that the aging population offers wealth companies, underpinned by a proven mortgage based customer acquisition model. During this growth phase, Yellow Brick Road Holdings Limited will reinvest profits in pursuit of these goals.
Indian Hotels Co.Balance sheetBalance sheet for Indian Hotels Co. LizbethQuinonez813
Indian Hotels Co.Balance sheetBalance sheet for Indian Hotels Co. LimitedBalance Sheet for1-MarMar-20Mar-19AssetsCurrent AssetsCash39.98148.296Accounts Receivable196.96250.94249.99Inventory52.7259.151.21Capital work in progress51.72137.833.94Loans and advances1036.62847.68850.36Investments4409.674151.54112.7Total current assets1325.811305.921247.56Fixed assetsGross Block422.74.664036.473025.51(-) Acc. Depreciation915.07725.11539.17Net Block3359.593311.362486.34Current liabilities2786.442405.511953.41Provisions198.18208.9188.79Total current liabilities2984.622614.412142.2Net current assets-1658.81-1308.49-894.64Misc Expenses000Total assets6162.1762922.175738.34Liabilities and equityCurrent liabilitiesShare capital118.93118.93118.93Reserves & surplus4089.454464.634364.81Net worth4208.384583.564483.74Secured loan1953.791708.611254.6Unsecured loan000Total current liabilities6162.176292.175738.34Please make sure that total assets equals total liabilities and equity in your balance sheet.If the difference. The two size of the balance sheet is greater than zero, please review the values entered.
Indian Hotels Co,CashflowCash FlowRs (in Crores)ParticularsMar'21Mar'20Mar'19Mar'18Mar'17Profit Before Tax-640.28437.74417.54284.23262.04Net Cash Flow from Operating Activity-53.21610.85546.81481.12458.32Net Cash Used in Investing Activity-383.6-332.96-372.44-1387.63-95.83Net Cash Used in Financing Activity338.66-235.35-206.721012.79-368.92Net Inc/Dec In Cash and Cash Equivalent-98.1542.54-32.35106.28-6.12Cash and Cash Equivalent - Beginning of the Year131.4788.93121.281521.12Cash and Cash Equivalent - End of the Year33.32131.4788.93121.2815
Indian Hotels P&L Acc.Profit & Loss - Indian Hotels Company Ltd.Rs (in Crores)Mar'21Mar'20Mar'19Mar'18Mar'1712Months12Months12Months12Months12MonthsINCOME:Sales Turnover1133.152743.472780.412583.952401.56Excise Duty00000NET SALES1133.152743.472780.412583.952401.56Other Income110.52134.4190.555.3958.02TOTAL INCOME1243.672877.882870.912639.342459.58EXPENDITURE:Manufacturing Expenses405.28768.3790.25745.89723.49Material Consumed00000Personal Expenses538.64725.07703.85649.61633.24Selling Expenses27.6373.1677.2593.0980.95Administrative Expenses258.5415.88479.62466.56444.2Expenses Capitalised00000Provisions Made00000TOTAL EXPENDITURE1230.051982.412050.971955.151881.88Operating Profit-96.9761.06729.44628.8519.68EBITDA13.62895.47819.94684.19577.7Depreciation203.81203.78169.1151.34151.31Other Write-offs00000EBIT-190.19691.69650.84532.85426.39Interest294.79237.55158.64193.43197.86EBT-484.98454.14492.2339.42228.53Taxes-115.536.33153.84136.46118.86Profit and Loss for the Year-369.48417.81338.36202.96109.67Non Recurring Items-128.94-32.44-81.19-60.9938.16Other Non Cash Adjustments00000Other Adjustments-26.3616.046.535.8-4.65REPORTED PAT-524.78401.41263.7147.77143.18KEY ITEMSPreference Dividend00000Equity Dividend59.4647.7441.8327.57-1.66Equity Dividend (%)5040.1435.1723.18-1.68Shares in Issue (Lakhs)11892.5811892.5811892.5811892.5898 ...
Zichun Gao Professor Karen Accounting 1AIBM FInancial Stat.docxransayo
Zichun Gao Professor Karen Accounting 1A
IBM FInancial Statement Analysis
Financial Ratios 2019 2018 Formula
Current Ratio 1.02 1.29 CA/CL
Profit Margin 12.22% 12.35% Net Income/Total Revenue
Receiveables Turnover 9.80 10.71 Revenue/Average AR
Average Collection Period 36.72 33.62 365/Receiveables Turnover
Inventory Turnover 25.11 25.36 COST/Average Inventory
Days in Inventory 14.53 14.39 365/Inventory Turnover
Debts to Asset Ratio 0.86 0.86 Total Debts/Total Assets
IBM's days in inventory is around two weeks and this means that goods in the inventory
as efficnetly distributed and that there is a consitantly good inventory control for the
company.
The company's debts to assets ratio is the same for two years and this means that the
company has less debt than asset. However, it is still a relatively poor ratio because this
might show that there are potential problems for the company to generate sufficient
revenue.
The current ratio of the company has decreased over the year, and this means that the
company has less liquid assets to cover its short term liabilities. Since the ratio is
currently approaching 1, the company might be having liquidation problem.
The profit margin for IBM is very stable and it has been about 12% for two years. The
company is performing the profit-generating ability at an average level and it is having
an average profit margin in the industry.
The receiveables turnover is good for the company while between these two years, there
is a decline. As the company is collecting its accounts receiveables around 10 times per
year, the collection is frequent.
The company has been collecting money from customers on credit sales approximately
once every month, and the company usually has fast credit collection, which means that
the risk for credit sales is relatively low.
Inventory turnover measures how many times a company sells and replaces inventory
during a year and for IBM, the number of times is stable and it is constantly around 25.
This means that the company has an efficient control of its goods in the inventory.
Free Cash Flow 11.90 11.90 CF_Operation-Capital Expenditures
Return on Assets 0.06 0.08 Net Income/Total Assets
Asset Turnover 0.51 0.65 Revenue/Assets
Figures From Financial Statement
From Income Statement pg.68
Net Income 9431 9828
Total Revenue 77147 79591
Cost 40657 42655
From Consolidated Balance Sheet pg.70
Current Assets 38420 49146
Current Liabilities 37701 38227
Accounts Receiveables 7870 7432
Inventory 1619 1682
Total Assets 152186 123382
Total Liabilities 131202 106452
From Cash Flow Overview pg.59
Net Cash From Op 14.3 15.6
Capital expenditures 2.4 3.7
The company currently has 11.9 billion dollars free cash flow for two years and this is a
relatively high level of free cash flow. With the high free cash flow, the company can
have more oportunity to expand, invest in new projects, pay dividends, or invest the
money into Resea.
Similar to Class 12 Accountancy Project CBSE 2020 (Ratios, Cash Flow Statement, Segment Analysis) (20)
Biological screening of herbal drugs: Introduction and Need for
Phyto-Pharmacological Screening, New Strategies for evaluating
Natural Products, In vitro evaluation techniques for Antioxidants, Antimicrobial and Anticancer drugs. In vivo evaluation techniques
for Anti-inflammatory, Antiulcer, Anticancer, Wound healing, Antidiabetic, Hepatoprotective, Cardio protective, Diuretics and
Antifertility, Toxicity studies as per OECD guidelines
Acetabularia Information For Class 9 .docxvaibhavrinwa19
Acetabularia acetabulum is a single-celled green alga that in its vegetative state is morphologically differentiated into a basal rhizoid and an axially elongated stalk, which bears whorls of branching hairs. The single diploid nucleus resides in the rhizoid.
Operation “Blue Star” is the only event in the history of Independent India where the state went into war with its own people. Even after about 40 years it is not clear if it was culmination of states anger over people of the region, a political game of power or start of dictatorial chapter in the democratic setup.
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Prepare a presentation or a paper using research, basic comparative analysis, data organization and application of economic information. You will make an informed assessment of an economic climate outside of the United States to accomplish an entertainment industry objective.
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In Odoo, the multi-company feature allows you to manage multiple companies within a single Odoo database instance. Each company can have its own configurations while still sharing common resources such as products, customers, and suppliers.
2. Specific Project - 1:
Name of the Company: Deepak Nitrite Ltd.
Introduction to the company:
Deepak Nitrite is a leading manufacturer of organic, inorganic, fine and
specialty chemicals.The company’s product range includes a spectrum of
chemicals which caters to a wide range of industries including
Colourants, Agrochemicals, Pharmaceuticals, Rubber, Speciality
& Fine chemicals.They also manufacture a wide
range of intermediates for use in industrial
explosives, paints, cosmetics, lubricants,
polymers, optical brighteners, photographic
chemicals, petroleum additives, specialty fibre
and water treatment chemicals. Inorganic &
Performance Chemicals, Fine & Speciality
Chemicals, Organic Chemicals, etc..The company also in the
business activities of Fluorescent Whitening Agent, Bulk Chemicals &
Commodities, Fine and Speciality Chemicals.
3. List Of Board Of Directors:
Names Designation
Ajay C Mehta Director
Arvind Bajpai Co. Secretary & Compl. Officer
Arvind Bajpai Secretary
K Mehta Chairman Emeritus
Deepak C Mehta Chairman & Managing Director
Dileep Choksi Independent Director
Indira Parikh Independent Director
Maulik D Mehta Whole Time Director
Purvi Sheth Independent Director
Richard H Rupp Independent Director
S K Anand Independent Director
Sanjay Asher Independent Director
Sanjay Upadhyay Director - Finance & CFO
Sudhir Mankad Independent Director
Swaminathan Sivaram Independent Director
Umesh Asaikar CEO
Umesh Asaikar Executive Director & CEO
4. 196 | 49th
Annual Report 2019-20
Consolidated Balance sheet as at March 31, 2020
` in Crores
Notes
As at
March 31, 2020
As at
March 31, 2019
i. AsseTs
Non-Current Assets
3
ssets 4
7
9
Total Non-Current Assets 2,052.31 1,766.06
Current Assets
11
13
14
Total Current Assets 1,156.30 1,161.72
ToTAL AsseTs 3,208.61 2,927.78
ii. equiTy AND LiABiLiTies
equity
Total equity 1,571.91 1,071.59
Non-Current Liabilities
17
19
Total Non-Current Liabilities 887.75 972.56
Current Liabilities
Total Current Liabilities 748.95 883.63
Total Liabilities 1,636.70 1,856.19
ToTAL equiTy AND LiABiLiTies 3,208.61 2,927.78
1
for DeLoiTTe hAsKiNs & seLLs LLp DeepAK C. MehTA uMesh AsAiKAR suDhiR MANKAD
KARTiKeyA RAvAL sANJAy upADhyAy ARviND BAJpAi sANDesh ANAND
5. Deepak Nitrite Limited | 197
for the year ended March 31, 2020
` in Crores
Notes 2019-20 2018-19
Total income (i+ii) 4,264.91 2,715.04
expenses
31
33
34
Total expenses (iv) 3,458.51 2,447.06
806.40 267.98
Tax expense
611.03 173.66
other Comprehensive income
Total other Comprehensive income for the year (viii) (3.80) (2.84)
Total Comprehensive income for the year (vii+viii) 607.23 170.82
611.03 173.66
- -
(3.80) (2.84)
- -
607.23 170.82
- -
earnings per equity share
`
`
for DeLoiTTe hAsKiNs & seLLs LLp DeepAK C. MehTA uMesh AsAiKAR suDhiR MANKAD
KARTiKeyA RAvAL sANJAy upADhyAy ARviND BAJpAi sANDesh ANAND
6. Accounting Ratios:
1) Current Ratio: Current Assets/Current Liabilities
2018-19=> 1161.72/883.63
= 1.314
2019-20=> 1156.30/748.95
= 1.543
2) Quick Ratio: Quick Assets/Current Liabilities
2018-19=> (1161.72-410.73)/883.63
= 750.99/883.63
= 0.849
2019-20=> (1156.30-394.50)/748.95
= 761.80/748.95
= 1.0171
3) Debt to Equity Ratio: Non Current Liabilities/ Shareholders’ Funds
2018-19=> 972.56/1071.59
= 0.907
2019-20=> 887.75/1571.91
= 0.564
4) Total Assets to Debt Ratio: Total Assets/ Non Current Liabilities
2018-19=> 2927.78/972.56
= 3.056
2019-20=> 3208.61/887.75
= 3.614
5) Proprietary Ratio: (Shareholders’ Funds * 100)/ Total Assets
2018-19=> (1071.59*100)/2927.78
= 107159/2927.78
= 36.6%
2019-20=> (1571.91*100)/3208.61
= 157191/3208.61
= 48.99%
6) Inventory Turnover Ratio: Cost of Revenue from Operations/ Average Inventories
Average Inventories(2018-19)= (410.73+325.41)/2= 368.07
2018-19=> (1748.27-153.59+207.33)/368.07
= 1,802.01/368.07
= 4.895
Average Inventories(2019-20)= (394.50+410.73)/2= 402.615
7. 2019-20=> (2347.91+25.59+285.19)/402.615
= 2,658.69/402.615
= 6.603
7) Working Capital Turnover Ratio: Revenue from Operations/Working Capital
2018-19=> 2699.92/(1161.72-883.63)
= 2699.92/278.09
= 9.708
2019-20=> 4229.71/(1156.30-748.95)
= 4229.71/407.35
= 10.383
Graphical Presentation:
1)Current Ratio:
Previous Year= 1.314:1
Active Ratio= 1.543:1
Standard Ratio= 2:1
2) Quick Ratio:
Previous Year= 0.849:1
Active Ratio= 1.0171:1
Standard Ratio= 1:1
3) Debt to Equity Ratio:
Previous Year= 0.907
Active Ratio= 0.564
Standard Ratio= 2
0
0.5
1
1.5
2
Prev. Yr. Active Standard
0.7
0.8
0.9
1
1.1
Prev. Yr. Active Standard
0
0.5
1
1.5
2
Prev. Yr. Active Standard
8. 4) Total Assets to Debt Ratio:
Previous Year= 3.056
Active Ratio= 3.614
Standard Ratio= 1
5) Proprietary Ratio:
Previous Year= 36.6%
Active Ratio= 48.99%
Standard Ratio= 75%
6) Inventory Turnover Ratio:
Previous Year= 4.895
Active Ratio= 6.603
Standard Ratio= 5
0
20
40
60
80
Prev. Yr. Active Standard
0
1.75
3.5
5.25
7
Prev. Yr. Active Standard
0
1
2
3
4
Prev. Yr. Active Standard
9. 7) Working Capital Turnover Ratio:
Previous Year= 9.708
Active Ratio= 10.383
Standard Ratio= 8
Comments on Ratios:
Ratio Name Current Year
(2019-20)
Previous
Year(2018-
19)
Comments
Current Ratio 1.543 1.314 The company is able to meet its short term
obligations. The company is “Growing into”
its capacity
Quick Ratio 1.017 0.849 The company has increased its capability
of repaying the short term debts but still
needs to achieve the standard ratio
Debt to Equity (D/E) 0.564 0.907 The company has the tendency to borrow
very less money through long term debt.
It raises more funds through issue of
shares.
Total Assets to Debt Ratio 3.614 3.056 It indicates that a higher percentage of
assets are financed through raising
liabilities
Proprietary Ratio 48.9% 36.6% It shows that the company has paid a
substantial part of their debts and almost
all the finance is done through the
shareholders’ funds.
Inventory Turnover Ratio 6.603 4.895 it means that it is holding
its inventory longer than previously
measured time periods.
Working Capital Turnover
Ratio
10.383 9.708 The company is investing in too many
accounts receivable and inventory to
support its sales, which could lead to an
excessive amount of bad debts or obsolete
inventory.
0
2.75
5.5
8.25
11
Prev. Yr. Active Standard
10. 198 | 49th
Annual Report 2019-20
Consolidated Cash flow statement for the year ended March 31, 2020
` in Crores
2019-20 2018-19
(A) CAsh fLoW fRoM opeRATiNg ACTiviTies
806.40 267.98
` `
1,074.31 428.66
Cash generated from operations 963.16 116.37
764.68 60.27
(B) CAsh fLoW fRoM iNvesTiNg ACTiviTies
` `
(427.94) (162.55)
11. Corporate Overview Statutory Reports Financial Statements
Deepak Nitrite Limited | 199
` in Crores
2019-20 2018-19
(C) CAsh fLoW fRoM fiNANCiNg ACTiviTies
(337.56) 95.81
(0.82) (6.46)
2.96 9.43
Cash and Cash equivalents at the end of the financial year 2.14 2.96
Reconciliation of Cash and Cash equivalents
Total Cash and Cash equivalents as per note 12 A. 2.14 2.96
for DeLoiTTe hAsKiNs & seLLs LLp DeepAK C. MehTA uMesh AsAiKAR suDhiR MANKAD
KARTiKeyA RAvAL sANJAy upADhyAy ARviND BAJpAi sANDesh ANAND
12. (2) Objective:
(a) To understand the process of cash planning.
(b) To know whether the company has sufficient liquidity or not.
(c) To find whether the dividends are paid out of profits and if so, then out of
current profits or past profits.
(d) To know whether the fixed assets are purchased from long term sources
or short term sources.
(e) To gain the knowledge about whether the cash received from sale of fixed
assets is invested into business or is put to the production cycle.
(3) Graphical Presentation:
-600
-400
-200
0
200
400
600
800
2019-20 2018-19
Operating
Investing
Financing (in Rs. Crores)
Cash Flow from
various activities
22.05%
27.95%
50.01%
Operating Activities Investing Activities
Financing Activities
13. —> Analysis of Cash Flow Statements of Deepak Nitrite Limited for the
year ended 2020 & 2019 are as follows:
Cash Flow from Operating Activities:
—> Cash Flow from Operating Activities has a positive inflow of 764.68 Rs.
Crores in the year ended 31st March 2020. The company has almost increased
the cash flow 12 times from Operating Activities as compared to the previous
year’s 60.27 crores.
—> Positive cash flow from operating activities indicates that the core business
activities of the company are thriving. It provides as additional measure/
indicator of profitability potential of a company, in addition to the traditional ones
like net income and EBITDA. It depicts the cash generating abilities of a
company’s core business activities. Cash availability allows a business the
option to expand, build and launch new products, buy back shares to affirm
their strong financial position, pay out dividends to reward and bolster
shareholder confidence, or reduce debt to save on interest payments. Investors
attempt to look for companies whose share prices are lower and cash flow from
operations is showing an upward trend over recent quarters.
—> Operating cash flow indicates whether a company can generate sufficient
positive cash flow to maintain and grow its operations and plan future of
operations, otherwise, it may require external financing for capital expansion.
Particulars 2020 2019
Cash Flow Used/Flow from
Operating Activities
764.68 60.27
Cash Used/Flow from Investing
Activities
(427.94) (162.55)
Cash Used/Flow from Financing
Activities
(337.56) 95.81
Net Increase/(Decrease) in Cash
& Cash Equivalents
-0.82 -6.47
Opening Cash & Cash
Equivalents
2.96 9.43
Closing Cash & Cash
Equivalents
2.14 2.96
14. Cash Flow from Investing Activities:
—> Cash flow from Investing Activities has an outflow of 427.94 Rs. Crores for
the year ended 31st March, 2020 and outflow of 162.55 Rs. Crores for the year
ended 31st March, 2019. It shows that investing activity has gone down by
nearly 335 Rs. Crores.
—> However, negative cash flow from Investing activities might be due to
significant amounts of cash being invested in long-term plans. It shows cash
generated or spent on investing activities which includes long-term and
sometimes short-term assets.
—> Negative cash flow does not mean company is making losses or misusing
its funds instead it invests in various assets with a vision of higher returns in the
future.
—> In this case, Deepak Nitrite Limited has purchased a substantial amount of
Investments- short term as well as long term- along with lending money in order
to gain returns. In addition, to support its rapid growing sales and demand for
their products in the market, also invested in buying new machinery, plants and
equipments being the main reason behind huge outflow of cash in Investing
Activities.
Cash Flow from Financing Activities:
—> It has an outflow of 337.56 Rs. Crores for the year ended 31st March 2020
and inflow of 95.81 Rs. Crores for the year ended 31st March, 2019.
The outflow has almost increased by 450 crores.
—> The company has not raised any huge amount of funds. On contrary it has
started to pay off debts and dividends to lessen the interest expenses as well as
to express its investors how much their kind support means to the company.
It means that the company has enough cash flow and doesn’t want any
unnecessary debts or outside liabilities.
18. Segment Basic Chemicals Fine/Speciality
Chemicals
Performance
Products
Phenolics Total
Profit (Rs.) 209.35 175.24 418.62 187.31 990.52
% of Total Profit 21.14% 17.69% 42.26% 18.91% 100%
Degrees for Pie
Diagram
76.1 63.7 152.14 68.07 360.01
18.91%
42.26%
17.69%
21.14%
Basic Chemicals Fine & Speciality Chemicals
Performance Products Phenolics
19. (3) Common Size statement of segment wise Capital Employed
Capital Employed = Segment Assets-Segment Liabilities
For Year ended 31st March 2020
(a) Basic Chemicals:
453.36-115.24= 338.12
(b) Fine & Speciality Chemicals:
381.74-70.65= 311.09
(c) Performance Products:
476.50-56.55= 419.95
(d) Phenolics:
1723.01-1082.68= 640.33
(e) Un-Allocable:
174.00-311.58=(137.58)
Bar Graph:
-175
0
175
350
525
700
Basic Chemicals Fine & Speciality Chemicals Peformance Products Phenolics Un-Allocable
Region 1
20. (4) Calculation of Return of Investment
Formula= (Profit Before Int, Tax (PBIT)/Capital Employed)*100
Graphical Representation of ROI
Segment Basic Chemicals Fine & Speciality
Chemicals
Performance
Products
Phenolics Total
Profit Before
Interest and Tax
(Segment Result)
209.35 175.24 418.62 187.31 990.52
Capital Employed 338.12 311.09 419.95 640.33 1709.49
ROI(%) 61.916 56.331 99.683 29.252 247.182
0
25
50
75
100
Basic Chemicals Fine & Speciality Chemicals Performance Products Phenolics
ROI
21. (5) Combined Comparative Statement
Conclusions:
1) Performance Products has the highest ROI of 99.7%.
2) With the revenue share of 17.87% of total revenue, performance products is able to generate a
PBIT of 99.67%
3) Therefore, Performance Products and Basic Chemicals is showing a good performance.
4) Phenolics has a very high revenue generation but comparatively low ROI. This is because it is a
new segment that Deepak Nitrite Ltd. has commenced in late 2018.
Segment Basic
Chemicals
Fine &
Speciality
Chemicals
Performanc
e Products
Phenolics Un-
Allocable
Total
Revenue
(%) of Total
21.90% 13.63% 17.87% 46.60% — 100%
PBIT (%) of
Total
21.14% 17.69% 42.26% 18.91% — 100%
Capital
Employed
(%) of Total
21.510 19.790 26.715 40.935 (8.752) 100%
ROI (%)
(same as
before)
61.916 56.331 99.683 29.252 — 247.182