It contains the financial statement analysis of a company taken as an example to compute the various ratios and determine the current position of the company.
Working Capital Analysis PowerPoint Presentation Slides SlideTeam
Presenting this set of slides with name - Working Capital Analysis Powerpoint Presentation Slides. This complete presentation has a set of thirty slides to show your mastery of the subject. Use this ready-made PowerPoint presentation to present before your internal teams or the audience. All presentation designs in this Working Capital Analysis Powerpoint Presentation Slides have been crafted by our team of expert PowerPoint designers using the best of PPT templates, images, data-driven graphs and vector icons. The content has been well-researched by our team of business researchers. The biggest advantage of downloading this deck is that it is fully editable in PowerPoint. You can change the colors, font and text without any hassle to suit your business needs.
Working Capital Analysis PowerPoint Presentation Slides SlideTeam
Presenting this set of slides with name - Working Capital Analysis Powerpoint Presentation Slides. This complete presentation has a set of thirty slides to show your mastery of the subject. Use this ready-made PowerPoint presentation to present before your internal teams or the audience. All presentation designs in this Working Capital Analysis Powerpoint Presentation Slides have been crafted by our team of expert PowerPoint designers using the best of PPT templates, images, data-driven graphs and vector icons. The content has been well-researched by our team of business researchers. The biggest advantage of downloading this deck is that it is fully editable in PowerPoint. You can change the colors, font and text without any hassle to suit your business needs.
Please download the file and view the presentation.
Notes for each of the slides are present in the notes section
(Images used for representational purposes only)
Kossan's Financial Evaluation based on their annual financial statement from 2013 to 2015. We evaluate based on theory or formula from subject FIN745 (Financial Management). We also compare the result with Top Glove performance as Industry average.
Financial trend analysis is based on income statement and balance sheet of the company.
For the analysis i have taken the data of 2013-2015. and calculate the ratios and also describing them and comparing them by putting into graphs.
This Project deals with the comparative study of 2 companies listed in S&P 500 for their performance evaluation & ratio analysis for the 3 financial years.
Report on the Financial Ratios and IT Industry AnalysisPushkar Metha, MBA
This report is the detailed Ratio analyses of Tech Mahindra and Infosys and are immensely helpful in making a comparative of the financial statement for several years.
The analysis shows the company financial position is very secure. It is observed that most of the ratios are as per the industry standard.
It has been also been observed that in most of the ratio likes EPS, Book Value, Dividend Per share, PBITA Margin, ROE etc., Infosys Ltd. is doing better than the Tech Mahindra which shows Infosys Ltd. is much more stable as compared with the Tech Mahindra and in turn can provide more returns to Shareholders / Investors.
The empirical results reveal that the dividend payout policies of Tech Mahindra and Infosys Ltd. are significant and strong positively correlated with leverage. Tech Mahindra and Infosys ltd. are significant and strong positively correlated with provision for Taxation.
The Technology has been changing at the rapid space and it demands to invest in new technologies like cloud computing, mobility and analytics, Big Data and innovation which will provide tremendous opportunities. The customer demands are more dynamic which require more technological work force. The companies need to take the proactive steps in moving Digital and building the competency for new technologies where there are huge opportunities to grow.
Many value investors would have noticed that stunning performance of a newly listed company which achieved more than 100% return to shareholders in the past 3 months. This company, 8I Holding Ltd (stock code: 8IH), is a Singapore company listed in Australia Stock Exchange (ASX) with a focus on education and value investing.
With an IPO Price of A$0.20, 8I Holding have successfully attained more than 400% of return for the shareholders subscribed during the IPO (8IH closed at A$0.85 on 13 April 2015) within less than 6 months. The natural question to ask is - is this a true value stock, and if yes, have I missed the boat?
To answer this questions, I dwelled deeper into the company prospectus issued during IPO as the company has yet to publish its first annual report after listing. By understanding more about the business model and its past performance, I would attempt to derive the fair value for 8IH in the 10 slides.
Please download the file and view the presentation.
Notes for each of the slides are present in the notes section
(Images used for representational purposes only)
Kossan's Financial Evaluation based on their annual financial statement from 2013 to 2015. We evaluate based on theory or formula from subject FIN745 (Financial Management). We also compare the result with Top Glove performance as Industry average.
Financial trend analysis is based on income statement and balance sheet of the company.
For the analysis i have taken the data of 2013-2015. and calculate the ratios and also describing them and comparing them by putting into graphs.
This Project deals with the comparative study of 2 companies listed in S&P 500 for their performance evaluation & ratio analysis for the 3 financial years.
Report on the Financial Ratios and IT Industry AnalysisPushkar Metha, MBA
This report is the detailed Ratio analyses of Tech Mahindra and Infosys and are immensely helpful in making a comparative of the financial statement for several years.
The analysis shows the company financial position is very secure. It is observed that most of the ratios are as per the industry standard.
It has been also been observed that in most of the ratio likes EPS, Book Value, Dividend Per share, PBITA Margin, ROE etc., Infosys Ltd. is doing better than the Tech Mahindra which shows Infosys Ltd. is much more stable as compared with the Tech Mahindra and in turn can provide more returns to Shareholders / Investors.
The empirical results reveal that the dividend payout policies of Tech Mahindra and Infosys Ltd. are significant and strong positively correlated with leverage. Tech Mahindra and Infosys ltd. are significant and strong positively correlated with provision for Taxation.
The Technology has been changing at the rapid space and it demands to invest in new technologies like cloud computing, mobility and analytics, Big Data and innovation which will provide tremendous opportunities. The customer demands are more dynamic which require more technological work force. The companies need to take the proactive steps in moving Digital and building the competency for new technologies where there are huge opportunities to grow.
Many value investors would have noticed that stunning performance of a newly listed company which achieved more than 100% return to shareholders in the past 3 months. This company, 8I Holding Ltd (stock code: 8IH), is a Singapore company listed in Australia Stock Exchange (ASX) with a focus on education and value investing.
With an IPO Price of A$0.20, 8I Holding have successfully attained more than 400% of return for the shareholders subscribed during the IPO (8IH closed at A$0.85 on 13 April 2015) within less than 6 months. The natural question to ask is - is this a true value stock, and if yes, have I missed the boat?
To answer this questions, I dwelled deeper into the company prospectus issued during IPO as the company has yet to publish its first annual report after listing. By understanding more about the business model and its past performance, I would attempt to derive the fair value for 8IH in the 10 slides.
This slides tackles about the Financial statement of the organisation and the needs to analysing it. It is very important especially that the company needs to make a sound judgment and decision to the operation of the company.
Working capital is the amount of a company's current assets minus the amount of its current liabilities.
The overall success of the company depends upon its working capital position. So it should be handled properly because it shows the efficiency & financial strength of a company.
Class 12 Accountancy Project
Analysis of Financial Statements of Deepak Nitrite Limited.
Specific 1=> Calculation of Accounting Ratios. (2018-19, 2019-20)
Specific 2=> Cash Flow Statement and comments on it. (2018-19, 2019-20)
Specific 3=> Segment analysis of 4 segments on the basis of Revenue, PBIT, Capital Employee and Combined Comparative Statement.
The data used for this project is from the annual report of Deepak Nitrite Limited taken from www.bseindia.com.
From the data of the financial year ended 31st March 2020
Aurobindo working capital Analysis for the years 2013-16Nikhil Gupta
This presentation consist the data relating to Autobindo Pharma Ltd. The presentation gives a detailed analysis of working capital management of the company.
Financial ratios are an important technique of the financial analysis of a business organization. Effective financial management is the key to running a financially successful business. Ratio analysis is critical for helping you understand financial statements, for identifying trends over time, and for measuring the overall financial health of your business. Lenders and potential investors often rely on ratio analysis for making lending and investing decisions. This book aims to not only develop an understanding of the concepts of financial ratios but also to provide the students a practical insight into the application of financial ratios for decision making and control. It analyzes the financial statements of corporate enterprises in India in diverse sectors with the help of financial ratios in order to facilitate the learning process. S. Nasreen | Dr. D. Varalakshmi "Study on Ratio Analysis" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-4 | Issue-6 , October 2020, URL: https://www.ijtsrd.com/papers/ijtsrd33564.pdf Paper Url: https://www.ijtsrd.com/management/accounting-and-finance/33564/study-on-ratio-analysis/s-nasreen
Similar to Ratio Trend Analysis of Hindalco Ltd. (20)
This presentation entitled towards delivering information regarding the various sources & impact of attrition in BPO sector also provided with suggestions
1. Apurba Lahiri
Heritage Business School
Roll No : 73
Section : B
2nd year, 3rd Semester
Management Accounting
Assignment
This assignment report will help in indicating the
direction of change in performance of the company.
All the trend ratios of two years 2016-17 and 2015-
16 have been collected from the published annual
reports of the company.
Submitted to : Mr Sitangshu Khatua
Date : 11th September, 2018
Ratio Trend
Analysis of Aditya
Birla Hindalco
Industries Limited
2. Type of ratios to be calculated
1. Liquidity Ratio
a. Current Ratio :
As per the formula ,
b. Acid Test Ratio:
As per the formula ,
2. Turnover Ratio
a. Inventory Turnover Ratio :
As per the formula ,
Current Ratio =
Current Assets
Current Liabilities
Acid-test Ratio =
Current Assets – Inventory – Prepaid Expenses
Current Liabilities - Bank Overdraft –Short term loan
Inventory Turnover Ratio =
Cost of goods sold
Average Inventory
3. b. Total Asset Turnover Ratio
As per the formula ,
3. Leverage Ratio
a. Debt-equity Ratio
As per the formula ,
4. Coverage Ratio
a. Interest Coverage Ratio
As per the formula ,
Debt -Equity Ratio =
Long –term debt
Shareholder’s equity
Interest Coverage Ratio =
EBIT or Interest Accurals
Interest payment
Total Asset Turnover Ratio =
Sales
Average total assets
4. 5. Profitability Ratio
a. Gross Profit Margin
As per the formula ,
b. Net Profit Margin
As per the formula ,
c. Return on Capital Employed
As per the formula ,
GPM =
Gross Profit X 100
Sales
NPM =
Net Profit X 100
Sales
ROCE =
Dividend Paid X 100
Total Assets
5. d. Dividend –Payout Ratio
As per the formula ,
e. Return on Investment
As per the formula of Du Pont Chart Analysis ,
f. Return on Earnings
As per the formula of Du Pont Chart Analysis ,
NJ
Dividend Payout Ratio =
Dividend per ordinary share (DPS) X 100
Earning Per share (EPS)
Net Profit Margin X Asset Turnover Ratio
Net Profit X 100
Equity
6. Relevant financial information required
from annual reports of Hindalco
Industries Ltd.
2016-17 2015-16
Rs (Cr.) Rs (Cr.)
1. Net Earnings 1,557 552
2. Cash Earnings 2,985 1,834
3. Earning Per Share 7.56 (0.64)
4. Dividend Per Share 1.10 1.00
5. Dividend Payout Ratio 19.08 % 41.23%
6. Non-current Assets 56,732.39 56,083.63
7. Current Assets 29,589.76 24,357.89
8. Prepaid Expenses 360.80 373.00
9. Total Assets 86,322.15 80,441.52
10. Shareholder’s Equity 47,332.56 42,159.48
11. Share capital 223 205
12. Current Liabilities 18,424.67 12,309.09
13. Long-term borrowings 18,391.95 23,904.29
14. Short-term borrowings 5285.11 3,944.52
15. Interest received 383.02 445.01
16. Loan-repayment 169.76 234.11
17. Interest accruals 534.05 536.37
18. Interest paid (2319) (2374)
19. Dividend paid (239) (223)
20. Gross sales 39,383.12 36,713.05
21. Sales 102,631.45 101,201.52
22. Inventory Stock 9,268.03 8405.49
23. Cost of materials consumed 58,396.63 58,134.50
24. Opening Inventory 9323.41 10,354.40
25. Closing Inventory 11,910.73 9323.41
26. EBITD 5819 4325
27. PBT 2,153 653
28. Tax 34.61% 34.61%
29. PAT /Net Profit 1557 552
30. Cost of Goods sold 90,184 92,387
31. Capital Employed 109,882 108,540
32. Net Fixed Assets 86,501 89,887
33. Net Current Assets 16,513 15,074
7. Presentation of Trend Ratios for the
years 2016-17 & 2015-16
Type of Ratios 2016-17 2015-16
1. Current Ratio 1.6 1.9
2. Quick Ratio 1.1 1.8
3. Inventory Turnover Ratio 8.5 9.4
4. Total Asset Turnover Ratio 2.4 2.5
5. Dividend Payout Ratio 19.08 % 41.23%
6. Interest Coverage Ratio 2.36 1.95
8. Gross Profit Margin 12.13% 8.71%
9. Net Profit Margin 1.85% (0.25)%
10. Return on Capital Employed (ROCE) 8.27% 5.06%
11. Debt- Equity Ratio 1.39 1.66
12. Return on Earnings (ROE) 4.12% (0.62)%
13. Return on Investment (ROI) 4.44% (62.5)%
Note:
In the figure below, a trend line has been drawn to the 2016-17 financial year of Hindalco
Industries Ltd upon all the plotted points.
9. Analysis & Interpretation of Trend ratios
Ratio Trend in direction Interpretation
Current Ratio Decreased from previous year The company’s ability to meet
current obligations is not so great
and the safety of funds of short-term
creditors is too less .
Quick Ratio Decreased from previous year The firm will little lag behind in
quickly converting it’s current
assets into cash or meeting it’s
current liabilities.
Inventory
Turnover Ratio
Increased from previous year The firm’s inventory sells fast and
doesn’t stay in the shelf or
warehouse for a long time.
Total Asset
Turnover Ratio
Decreased from previous year The firm has undergone
underutilization of available
resources and presence of idle
capacity.
Dividend
Payout Ratio
Decreased from previous year The firm is using more of it’s
earnings to reinvest in the firm
itself in order t grow further.
Interest
Coverage Ratio
Increased from previous year The payment of interest to the
creditors has got better assurance &
also the firm gained greater ability
to handle fixed-charge liabilities.
Gross Profit
Margin
Increased from previous year A good sign of profit maximization ,
sustainability and growth.
Net Profit
Margin
Profit . Increased from previous
year
Greater ability in improving profit,
minimizing cost and investing for
beginners.
Return on
Capital
Employed
(ROCE)
Increased from previous year More efficiency in using of capital.
Debt- Equity
Ratio
Decreased from previous year Lesser amount of debts are being
taken . Operational flexibility is not
jeopardized and it will be able to
raise additional funds.
Return on
Earnings (ROE)
Profit . Increased from previous
year
The company is still in more debt
with less shareholder’s equity.
Return on
Investment
(ROI)
Profit . Increased from previous
year
Investments made by the firm have
been efficient.