This document provides a summary of HDFC Limited's business model, financial statements, and financial position for the years ending March 2021 and March 2022. HDFC Limited is a leading housing finance company in India that deals primarily in mortgage lending. It has expanded into other financial sectors through subsidiaries. The summary highlights that HDFC Limited's revenues decreased slightly from 2021 to 2022 while expenses also declined, leading to an increase in net profit of over 15%. The balance sheet information shows increases in total assets and liabilities from 2021 to 2022. The document concludes with an analysis of using various financial ratios to evaluate a company's liquidity, profitability, efficiency, and solvency.

1. HDFC LIMITED
BY- IBTESHAN ANAM
ROLL. NO. - 22L9MBA33103
COURSE: MBA (GENERAL)
SUBJECT: ACCOUNTING & FINANCIAL
MANAGEMENT

2. BUSINESS MODEL
HDFC LTD is a financial service provider which majorly deals in mortgage sector
as loan provider. It has expanded its subsidiaries in every financial sector and
have sufficient amount of market share.Housing Development and Finance
Corporation (HDFC), India's leading housing finance company in terms of
deposits and loan disbursements, positioned itself as a group of companies with
each subsidiary offering specialised products. It focused on generating synergies
of universal banking by cross-selling its products across its subsidiaries without
actually merging into a single entity.

4. INCOME STATEMENT
• An income statement or profit and loss account is one
of the financial statements of a company and shows
the company's revenues and expenses during a
particular period. It indicates how the revenues are
transformed into the net income or net profit.
PROFIT & LOSS
Mar-21 Mar-22 Growth %
REVENUE 139034 135926 -2.286538263
EXPENSE 92319 89035 -3.688437131
Operating Profit
17634 19659 10.30062567
PROFIT before tax
24237 28252 14.21138326
NET PROFIT 20488 24240 15.47854785

5. FINANCIAL POSITION OF HDFC LIMITED
• A balance sheet is a statement of a business's
assets, liabilities, and owner's equity as of
any given date.
• It is used to evaluate a business. It provides a
snapshot of a company's finances (what it owns
and owes) as of the date of publication.
BALANCE SHEET
Mar-21 Mar-22
Share Capital 361 363
Borrowing 447011 507540
Total Liabilities 829230 966230
Fixed Asset 5314 12745
Total Asset 829230 966230

6. ANALYSIS OF FINANCIAL STATEMENT
• Financial statement analysis is the process of reviewing and analyzing a company's financial statements to make
better economic decisions to earn income in future.
• Ratio analysis is referred to as the study or analysis of the line items present in the financial statements of the
company. It can be used to check various factors of a business such as profitability, liquidity, solvency and
efficiency of the company or the business.
- Liquidity Ratios: Liquidity ratios are helpful in determining the ability of the company to meet its debt
obligations by using the current assets.
- Profitability ratios: The purpose of profitability ratios is to determine the ability of a company to earn profits when
compared to their expenses.
- Efficiency Ratios: These ratios are used to measure the efficiency of the business activities. It determines how the
business is using its available resources to generate maximum possible revenue.
- Solvency Ratios: Solvency ratios, also known as leverage ratios, are used by investors to see
how well a company can deal with its long-term financial obligations.

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