The document analyzes the financial statements of Jubilant Life Sciences Limited over a five year period from 2009-2014. It aims to determine the company's financial strengths and weaknesses. Key findings include that the company has experienced increasing sales and profits over the period. While current and quick ratios are below standard, fixed assets and depreciation are growing. The company maintains a fully equity financing structure due to strong positive cash flows. Suggestions include improving liquidity ratios and inventory management. In conclusion, the company's overall financial position is considered good with successful implementation of financial statement analysis.

1. FINANCIAL STATEMENT
ANALYSES
AT

2. INTRODUCTION
Financial Statement Analysis
The term ‘finance statement analysis’ also know as
‘analysis & interpretation of financial statement , refers
to the process of determining financial strength and
weaknesses of the firm by establishing strategic
relationship between the items of the Balance Sheets,
P&L A/c, and other operative data.
Financial statement analysis involves analising the
information provided in the financial statement to:
 Past Performance
 Present Performance
 Future Performance

3. Jubilant Life Sciences Limited, is an integrated global
pharmaceutical and life sciences company engaged
in manufacture and supply of APIs, Solid Dosage
Formulations, Radiopharmaceuticals, Allergy Therapy
Products and Life Science Ingredients. It also
provides services in Contract Manufacturing of Sterile
Injectables and Drug Discovery Solutions. The
Company’s strength lies in its unique offerings of
Pharmaceutical and Life Sciences products and
services across the value chain.

4. Values & Vision of
Jubilant

5. Objective Of The Study
 The major objectives of the recent study are to know about
financial strengths and weakness of jubilant life sciences ltd.
through financial statement analysis
 To study the present financial system at jubilant life sciences
ltd
 To determine the balance sheets Ratios
 To the study of financial position of the company
 To study the trends in the financing pattern jubilant life
sciences ltd

6. Research Methodology
• METHODOLOGY OF THE PROPOSED STUDY
•
• DATA TYPE : Secondary data.
• DATA SOURCE : Company Annual Reports
• SAMPLE SIZE : 5 years data of Jubilant .
• SAMPLE UNIT : Jubilant Life Science Ltd
• ANALYTICAL TOOLS : Financial Analysis
• DATA REPRESENTATION : Line Diagrams

7. Limitation of the Study
• The study provides an insight into the financial, personnel, marketing and
other aspects of JUBILANT LIFE SCIENCES LTD. Every study will be bound
with certain limitations.
• The below mentioned are the constraints under which the study is carried out.
• One of the factors of the study was lack of availability of ample information.
Most of the information has been kept confidential and as such as not assed
as art of policy of company.
• Time is an important limitation. The whole study was conducted in a period of
60 days, which is not sufficient to carry out proper interpretation and analysis.

8. Finding
 In Finance sector, there is lot of growth opportunities and it's a key sector of today's
Indian Economy. Finance Sector will grow at high growth rate in near future. That's
required investment. In this point of view equity financing is a good decision.
 Fixed assets are increasing and it will help the company to raise debt from company.
If tangible assets are increasing, company is able to raise secure debt. But company
is fully equity finance company. So here it is not a effective factor.
 Jubilant life science ltd. sales are showing increasing trend from 2009 to 2014.
Because of revenue increasing and also profit is increasing. So more income comes
under tax. But the company is 100% equity finance company. In this case sales do
not effective factors which affect the capital structure.
 The company has a positive cash flow from 2009. Jubilant life science Ltd has too
much free cash flow; here debt financing is not a food choice for company.
 Depreciation is growing. More depreciation shield more income from tax. So these
factor help to maintain fully equity finance.

9. Suggestions
• The current ratio of the company is below the standard ratio in all the
2 years under study, Hence it should be improved at least to the
standard.
• The debt collection period is more than 60 days which is to be reduced
or the debt collection policy of the company is to be changed.
• Suitable training may be imparted to all the executives including
laborers as and when they are recruited.
• Effect over the liquidity of the concern. The concern is required to
develop an effective inventory management system.
• Sales are to be increased to keep with increased in fixed Assets in
order improve its fixed Assets turnover ratio
•

10. Conclusion
After deep analysis of the report and data following conclusion come ousted;-
 The company’s overall position is at a good position. Particularly the current year’s position is
well due to raise in the profit level from the last year position..
 Objective of study models/ theories of financial statement analyses is completed. We found
the autocratic, custodial as well as supportive models in the company. We can say different
models can exist in company at one time.
 In the study we found various components of financial statements analyses etc.
 Jubilant Life Science After the analysis of Financial Statements, the company status is better,
because the Net working capital of the company is doubled from the last year’s position
sciences is successful in implementing various financial statement analyses practices.
 The company is utilizing the fixed assets, which majorly help to the growth of the
organization. The company should maintain that perfectly..
 Finally, I pray God requesting to develop the unit more and in day by day. Jubilant life science
ltd. should run in successful manner in future also.