detailed study on ITC company

1. MANAGEMENT ACCOUNTS
TREND ANALYSIS
Projected by: Kinjal Kothari

2. Contents
1 Introduction to Trend Analysis
2 How to calculate
3 ITC Company
4 Conclusion

3. INTRODUCTION TO
TREND ANALYSIS
• Trend analysis compares a single
observation over several years
•It help business owners and other
interested people to analyse the data in
financial statements to provide them with
better information

4. CALCULATION OF
TREND %
•Why to calculate •How to calculate
• AMOUNT X 100
BASE YEAR

5. ITC LIMITED
•Incorporated on August 24, 1910 under the
name Imperial Tobacco Company of India
Limited.
• In 2001 named changed by ITC Limited.
• Company handles various business in various
segments.

7. ITC Business Portfolio
Cigarettes Foods Personal Care Lifestyle
Retailing
,
Education & Stationery Matches Incense
Sticks
Paper & Agri Information
Hotels
Packaging Business Technology

13. Comments
•From the analysis we can see that co. is
growing at steady rate and remarkable
points are :
1. We can see that company’s capital is
increased by 105.33%, this is because of
issue of bonus shares in the year 2010-2011.
this shows that the company’s owned fund is
increasing.

14. 2. Reserve and Surplus is constantly increasing
which shows that the company’s accumulated
profits is increasing at a growing rate. It shows
that company is making more profit.
3. By analysing sources of fund we can state
that, company is more dependent on owners
fund rather than borrowed fund.

15. 4. Investment is also growing at increasing
rate. In last 4 years it has increased by
89.28%.
5. Current asset is increasing by 45.09%. This
is due to increase in cash and bank balance
and other current assets.
6. Net income and expenses are increasing
by 51.02% and 47.38% respectively. This
shows that the income of the co. is 3.64%
higher than its expenses.

16. Initiatives
•ITC’s e-Choupal – World’s largest rural
digital infrastructure.
•ITC’s Primary Education Initiative.
•ITC’s Afforestation Programme.
•ITC’s Women Empowerment Initiative.
•ITC’s Watershed Development
Programme.
•ITC’s Livestock Development Initiatives.