Taj Hotels Resorts and Palaces and Oberoi Hotels & Resorts are two of the top hotel chains in India. Taj was founded in 1903 and has 100 hotels across India, while Oberoi was founded in 1934 and has over 30 luxury hotels and two river cruise ships across five countries. Both companies employ thousands of workers, with Taj employing 13,000 and Oberoi employing 12,000. The document then provides various financial ratios comparing the liquidity, leverage, asset efficiency and profitability of the two hotel chains.

1. Comparison of Financial Statements
V/s
Presentation By:
Dhrumil Shah
TYBBA Div 1
Roll No.: 600032

2. Taj Hotels Resorts and Palaces
• Taj Hotels Resorts and Palaces is one of the best hotel
chains in India with 100 hotels in 62 locations across
India.
• Opened on 16th December, 1903
• Founded by Late Jamshedji Tata
• Employees: 13,000

3. Oberoi Hotels & Resorts
• The Oberoi Group is a global hotel company with its
head office in Delhi with 30+ luxury hotels and two
river cruise ships in five countries.
• Founded by Late Rai Bahadur Mohan Singh Oberoi in
1934
• Employees: 12,000

8. Ratios
Ratios
Debt-Equity Ratio= Long-
term debt/Net worth +
Pref. Capital
2,898.1+585.47+27.31/80.75
+2,534.4
= 3,510.88/2615.15
= 1.34:1
640.12+48.74+166.17/1,143.
14+25,430.04
= 855.03/26573.18
= 0.03:1
Debt- Assets Ratio= Total
Debt/Total Assets
3,701.94+881.29/7198.38
= 4583.23/7198.38
= 0.63:1
2,758.2+4340.61/33,671.99
= 7,098.81/33,671.99
= 0.21:1

9. Ratios
Current Ratio= Current
Assets/Current Liabilities
1,055.75/881.29
= 1.19:1
2,910.7/4,340.61
= 0.67:1
Acid Test or Quick Ratio=
Current Assets-
Inventories/Current
Liabilities
1,055.75-43.16/881.29
= 1.14:1
2,910.7-390.92/4,340.61
= 0.58:1

10. Ratios
Total Assets Turnover=
Sales/Average Total Assets
2,024.38/7,198.38
= 0.28:1
13,230.85/33,671.99
= 0.39:1
Fixed Assets Turn over=
Sales/Average Net Fixed
Assets
2,024.38/6,142.63
= 0.32:1
13,230.85/30,761.29
= 0.43:1
Net Profit Ratio= PAT/Net
Sales * 100
(82.02)/2,024.38
= (4.05%)
966.33/13,230.85
= 7.3%