2. FLOW OF PRESENTATION
Company profile
Vision & mission
Financial analysis
Conclusion
ITC. Touching your life. Everyday
3. PROFILE OF ITC
• Type: Public
• Traded as: BSE: 500875 BSE SENSEX Constituent
• Industry: Conglomerate
• Predecessor(s):
• Founded: August 24, 1910 (as Imperial Tobacco Company of India)
Founder(s) Henry Overton Wills
• Headquarters: Kolkata, West Bengal, India
• Chairman: Yogesh Chandler Deveshwar
• Products: Tobacco, Hotels, Paperboards & specialty papers,
packaging, agri-business, packaged foods & confectionery, IT,
branded apparel, personal care, stationery, safety matches and other
FMCG products
• Revenue : US$ 7 billion (2010)
• Employees : 29,000 (2012)
• Website : www.itcportal.com
4. VISION & MISSION
• Vision: Sustain ITC’s position as one of India’s most
valuable corporations through world class performance,
creating growing value for the Indian economy and the
Company’s stakeholders.
• Mission: To enhance the wealth generating capability
of the enterprise in a globalizing environment, delivering
superior and sustainable stakeholder value.
ITC. Touching your life. Everyday
5. FINANCIAL ANALYSIS
• BALANCE SHEET
• trend and percentage analysis
• PROFIT AND LOSS ACCOUNT
• trend and percentage analysis
ITC. Touching your life. Everyday
6. Trend analysis of balance sheet
sources of fund
ITC. Touching your life. Everyday
0
50
100
150
200
250
300
350
400
450
Mar' 14 Mar' 13 Mar' 12 Mar' 11 Mar' 10
Series1
7. Interpretation
• Base year is 2010
• Show a positive trend over the years
• The general reserve is contribute more
• So the company retained earning is high
• Their main sources for production
requirement is reserve
ITC. Touching your life. Everyday
8. Trend analysis of balance sheet
application of fund
ITC. Touching your life. Everyday
0
100
200
300
400
500
600
700
800
900
1000
Mar' 14 Mar' 13 Mar' 12 Mar' 11 Mar' 10
Series1
9. INTERPRETATION
• 2012 is make a different increase in the
flow
• Capital work in progress is high
• Company invest or applying more in
production
ITC. Touching your life. Everyday
10. Common size vertical analysis of
sources of funds balance sheet
ITC. Touching your life. Everyday
0
100
200
300
400
500
600
Owners' Fund Equity Share
Capital
Share
Application
Money
Peference
Share Capital
Reserves &
Surplus
Secured Loans Unsecured
Loans
Mar' 10
Mar' 11
Mar' 12
Mar' 13
Mar' 14
11. INTERPRETATION
• Major sources is general reserve
• The retained earning of the company is
increased by over the years.
• They invest more in the work in progress
• Equity shareholders not get regular
dividends
ITC. Touching your life. Everyday
12. Common size vertical analysis of
application of funds balance sheet
ITC. Touching your life. Everyday
-20
0
20
40
60
80
100
120
1 2 3 4 5 6
Series5
Series4
Series3
Series2
13. INTERPRETATION
• Net block is increasing
• Investment flows show that the company is
saves more money for the future
• Proper application of money is done.
ITC. Touching your life. Everyday
14. Common size horizontal analysis
of balance sheet sources of funds
ITC. Touching your life. Everyday
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
1 2 3 4 5 6
Series7
Series6
Series5
Series4
Series3
Series2
Series1
15. INTERPRETATION
• Analysing the various resources of balance
sheet the major contribution is reserves
• Each one is contributing to the balance
sheet
ITC. Touching your life. Everyday
16. Common size horizontal analysis of
balance sheet application of funds
ITC. Touching your life. Everyday
-20%
0%
20%
40%
60%
80%
100%
1 2 3 4 5
Series5
Series4
Series3
Series2
17. INTERPRETATION
• Each item is contributing
• In 2010 total net current item is become -10
lower value
• So the liquidity position of the company is
in deficiency
ITC. Touching your life. Everyday
18. Trend analysis of profit and loss
account
ITC. Touching your life. Everyday
0
500
1000
1500
2000
2500
3000
3500
4000
Series10
Series9
Series8
Series7
Series6
Series5
Series4
Series3
Series2
Series1
19. INTERPRETATION
• The 5 year analysis shows that company
year 2012 is benchmark year
• The trend flow of each item in 2012 is
increased in compare with other years
• Sales is increasing year by year
• ITC also introduced new products in the
market
ITC. Touching your life. Everyday
20. Common size analysis of profit
and loss account
ITC. Touching your life. Everyday-100%
-80%
-60%
-40%
-20%
0%
20%
40%
60%
80%
100%
Series10
Series9
Series8
Series7
Series6
Series5
Series4
Series3
Series2
Series1
21. INTERPRETATION
• The chart shows the operating income is
increased
• Indirect expenses, selling, manufacturing
and work in progress are slightly increasing
• ITC makes new steps to enter in various
markets so the direct as well as indirect
expenses is increasing
ITC. Touching your life. Everyday
22. Fund flow statement
FUND FLOW STATEMENT
SOURCES OF FUND
APPLICATION OF
FUND
Fund from operation 6092.9 Investment 3227
Issue of shares 513.5
Changes in working
capital 584.43
Dividend 293.5
Additional purchase 1893.34
Tax paid 608.11
6606.4 6606.38
ITC. Touching your life. Everyday
23. INTERPRETATION
• Major sources of the company is issue of share
capital
• ITC get profit from the fund from operation
• The investment in additional assets is the major
application of money
• The company is paying major part of the cash is in
retained earning form
• Working capital is in a positive flow
ITC. Touching your life. Everyday
24. FUND FROM OPERATION
TO TRANSFORMATION BY BALANCE B/D
TO RESERVE 3969 7418.39
TO DEPRECIATION 757.08
BY FUND FROM
OPERATION 6092.9
TO BALANCE C/D 8785.21
13511.29 13511.29
ITC. Touching your life. Everyday
25. INTERPRETATION
• Company is not written off any items in
2014.
• Fixed assets depreciate additionally in 2014
• Company is transferring amount to general
reserve
ITC. Touching your life. Everyday
26. STATEMENT OF CHANGES IN WORKING CAPITAL 2013-2014
PARTICULARS 2013 2014WORKING CAPITAL
INCREASE DECREASE
CURRENT ASSET
Current Assets 14260.01 16097.49 1837.48
Current Liabiliti
es 11663.18 12916.23 1253.05
TOTAL
DIFFERENSE 25923.19 29013.72 584.43
ITC. Touching your life. Everyday
27. Fixed asset
ITC. Touching your life. Everyday
PARTICULARS AMOUNT PARTICULARS AMOUNT
Depreciation 757.08 TO balance b/d 16679.17
Purchase of
assets
1893.34
By balance b/d 18239.65
28. INTERPRETATION
• Only provide the total assets and liabilities.
The statement of changes said that the
increase in current assets. Increase in
current liabilities leads to the decrease of
working capital.
ITC. Touching your life. Everyday
29. (Rs in Cr)
Mar' 14 Mar' 13 Mar' 12 Mar' 11 Mar' 10
Profit Before Tax 12,659.11 10,684.18 8,897.53 7,268.16 6,015.31
Net CashFlow-
Operating
Activity 6,962.30 6,709.89 6,015.59 5,264.24 4,630.65
Net Cash Used
In INVESTING
-2,823.29 -3,580.78 -2,210.19 -616.22 -3,531.56Activity
NetCash Used in
Fin. Activity -4,173.85 -3,232.55 -3,246.55 -3,551.64 -1,009.86
Net Inc/Dec In
Cash And
Equivlnt -34.84 -103.44 558.85 1,096.38 89.23
Cash And
Equivalnt Begin
of Year 155.9 259.34 2,178.92 1,082.93 993.7
Cash And
Equivalnt End Of
Year 121.06 155.9 2,737.77 2,179.31 1,082.93
ITC. Touching your life. Everyday
CASH FLOW STATEMENT
30. INTERPRETATION
• Cash from financial activity is negative, it means
that the company sources and cash amount is low,
depend more creditors.
• Cash from operation is positive, it shows the
operational efficiency is high.
• Investment activity deals with the growth of the
firm. ITC have enough investment. But additional
investment make the overall operation is negative
ITC. Touching your life. Everyday
31. CONCLUSION
• ITC promoting their brands through advertisement
campaign as well as door to door promotion.
• ITC is also focusing on Retailers and Wholesalers to
promote their brand.
• The demand of their product in very low, because
people don’t know about their brands very well.
• The financial analysis shows that the company is in a
positive flow
• They use various sources and make effective
application of money
