CHAPTER 4

DATA ANALYSIS AND INTERPRETATION

Part Name OLD NEW GST % OLD BASIC NEW MRP BASIC
MRP MRP BASIC DIFF DIFF
SPEEDOMETER ASSY 24301 37350 18.00 18495.4952 31654.125 13049 13158.63
CRM UNIFORM - SAREE 750 1150 18.00 570.825128 974.625 400 403.80
FUEL COCK ASSY 1 716 1066 18.00 544.947722 903.435 350 358.49
GASKET MUFFLER JOINT 218 416 18.00 165.919837 352.56 198 186.64
TUBE REAR ( 120/80-16 ) 264 460 18.00 200.930445 389.85 196 188.92
BOLT 29 42 18.00 22.0719049 35.595 13 13.52
SCREW SET 55 59 18.00 41.8605094 50.0025 4 8.14
NUT 2 5 18.00 1.52220034 4.2375 3 2.72
PISTON PIN LOCK 3 5 18.00 2.28330051 4.2375 2 1.95
YAMALUBE SCOOTER GEAR OIL 100 55 50 18.00 41.8605094 42.375 -5 0.51
BOLT, FLANGE 17 12 18.00 12.9387029 10.17 -5 -2.77
PLATE, FRICTION 2 130 124 18.00 98.9430221 105.09 -6 6.15
ELEMENT ASSY, AIR CLEANER 142 135 18.00 108.076224 114.4125 -7 6.34
BRAKE PAD KIT 145 138 18.00 110.359525 116.955 -7 6.60

ELEMENT ASSY, OIL CLEANER 167 159 18.00 127.103728 134.7525 -8 7.65
PLATE, FRICTION 160 152 18.00 121.776027 128.82 -8 7.04

BRAKE PAD KIT 160 152 18.00 121.776027 128.82 -8 7.04

BRAKE PAD KIT 175 166 18.00 133.19253 140.685 -9 7.49

ELEMENT ASSY, AIR CLEANER 196 186 18.00 149.175633 157.635 -10 8.46

NUT 15 5 18.00 11.4165026 4.2375 -10 -7.18

ELEMENT ASSY, AIR CLEANER 215 204 18.00 163.636537 172.89 -11 9.25

ELEMENT ASSY, AIR CLEANER 215 204 18.00 163.636537 172.89 -11 9.25
PLATE, FRICTION 2 250 238 18.00 190.275043 201.705 -12 11.43

ELEMENT ASSY, AIR CLEANER 240 228 18.00 182.664041 193.23 -12 10.57

ELEMENT ASSY, AIR CLEANER 235 223 18.00 178.85854 188.9925 -12 10.13

PLATE, FRICTION 2 255 242 18.00 194.080543 205.095 -13 11.01

YAMALUBE TFF OIL 10W 350ML 130 117 18.00 98.9430221 99.1575 -13 0.21

BRAKE SHOE SET 296 281 18.00 225.28565 238.1475 -15 12.86

BRAKE SHOE KIT 295 280 18.00 224.52455 237.3 -15 12.78

PLATE, FRICTION 3 297 282 18.00 226.046751 238.995 -15 12.95

Part Name OLD NEW GST % OLD BASIC NEW BASIC MRP BASIC
MRP MRP DIFF DIFF
SHOCK ABSORBER ASSY, REAR 31065 46982 28.00 23643.5768 36707.0366 15917 13063.46
MUFFLER COMP.1 3530 5700 28.00 2686.6836 4453.41 2170 1766.73
KIT FRAME FOR 06G MODELS 6500 8650 28.00 4947.15111 6758.245 2150 1811.09
FUEL TANK ASSY (BG) 6500 8367 28.00 4947.15111 6537.1371 1867 1589.99
FUEL TANK ASSY (LYNM9) 6500 8367 28.00 4947.15111 6537.1371 1867 1589.99
FUEL TANK ASSY (LVS) 6500 8367 28.00 4947.15111 6537.1371 1867 1589.99
FUEL TANK COMP. - YB 2702 4545 28.00 2056.49266 3551.0085 1843 1494.52
MUFFLER COMP. 1 4000 5700 28.00 3044.40068 4453.41 1700 1409.01
FUEL TANK COMP. -YB(BLACK) 2980 4545 28.00 2268.07851 3551.0085 1565 1282.93
FUEL TANK COMP.DRMK 2980 4545 28.00 2268.07851 3551.0085 1565 1282.93
FUEL TANK COMP.-BMC 2980 4545 28.00 2268.07851 3551.0085 1565 1282.93
CALIPER ASSY (RIGHT) 3550 5100 28.00 2701.9056 3984.63 1550 1282.72
CRANK CASE -1 1223 2752 28.00 930.825508 2150.1376 1529 1219.31
GE.PR.DRIVE RX 960 2487 28.00 730.656163 1943.0931 1527 1212.44
FRAME (5KA3) 2550 4037 28.00 1940.80543 3154.1081 1487 1213.30
FUEL TANK COMP.- DRMK 3134 4545 28.00 2385.28793 3551.0085 1411 1165.72
FUEL TANK COMP. -DBNM8 3134 4545 28.00 2385.28793 3551.0085 1411 1165.72
BODY COWLING (BLACK) 450 1644 28.00 342.495077 1284.4572 1194 941.96
COWLING ASSY (DPBM1) 617 1803 28.00 469.598805 1408.6839 1186 939.09
COWLING ASSY (BWC1) 636 1803 28.00 484.059708 1408.6839 1167 924.62
COWLING ASSY (BBM1) 640 1803 28.00 487.104109 1408.6839 1163 921.58
FUEL TANK COMP.( DRYC1) 2916 4079 28.00 2219.3681 3186.9227 1163 967.55
FUEL TANK COMP. (BWC1) 2916 4079 28.00 2219.3681 3186.9227 1163 967.55
HEAD CYLINDER 3440 4587 28.00 2618.18459 3583.8231 1147 965.64
COWLING ASSY (DGBME ) 657 1803 28.00 500.042812 1408.6839 1146 908.64
COWLING ASSY (LGM 7)-LEAF 666 1803 28.00 506.892713 1408.6839 1137 901.79
GREE
COWLING ASSY (DRMK) 680 1803 28.00 517.548116 1408.6839 1123 891.14
COWLING ASSY (YB) 690 1803 28.00 525.159118 1408.6839 1113 883.52
BODY COWLING 1490 2593 28.00 1134.03925 2025.9109 1103 891.87
ASSY-DPBMY-35B2
Part Name OLD NEW GST % OLD BASIC NEW MRP BASIC
MRP MRP BASIC DIFF DIFF
COWLING ASSY - YB(PANEL COMP) 780 1644 28.00 593.658133 1284.4572 864 690.80
COWLING ASSY-BMC 940 1803 28.00 715.43416 1408.6839 863 693.25
PANEL COMP. 1-DRMK 800 1644 28.00 608.880136 1284.4572 844 675.58
PANEL COMP. 1(H/L COWLING)-YB 960 1803 28.00 730.656163 1408.6839 843 678.03
CRANKCASE 2 2520 3350 28.00 1917.97243 2617.355 830 699.38
HEAD LIGHT COWLING-CYAN M3 814 1644 28.00 619.535539 1284.4572 830 664.92
HEAD LIGHT COWLING ASSY -SL3 818 1644 28.00 622.579939 1284.4572 826 661.88
HEAD LIGHT COWLING-SILVER 3 819 1644 28.00 623.341039 1284.4572 825 661.12
CRANK CASE 1 1935 2752 28.00 1472.72883 2150.1376 817 677.41
BODY COWLING -YB WITH RED WIND 990 1803 28.00 753.489169 1408.6839 813 655.19
HEAD CYLINDER 1 2392 3198 28.00 1820.55161 2498.5974 806 678.05
CRANK CASE -1 (LH) 1952 2752 28.00 1485.66753 2150.1376 800 664.47
COWLING ASSY (CNM) 660 1450 28.00 502.326112 1132.885 790 630.56
HEAD LIGHT COWLING ASSY -YB 880 1644 28.00 669.76815 1284.4572 764 614.69
HEAD LIGH COWLING ASSY- DRMK 880 1644 28.00 669.76815 1284.4572 764 614.69
HEAD LIGHT COWLING ASSY- DPBMV 880 1644 28.00 669.76815 1284.4572 764 614.69
RECTIFIER & REGULATOR ASSY 2068 2824 28.00 1573.95515 2206.3912 756 632.44
HEAD, CYLINDER 1(W/BEARING ) 3831 4587 28.00 2915.77475 3583.8231 756 668.05
BODY COWLING -SILVER-35B1-RED 1840 2593 28.00 1400.42431 2025.9109 753 625.49
BODY COWLING ASSY(DPBM-C) 600 1345 28.00 456.660102 1050.8485 745 594.19
COWLING ASSY W/G YB 600 1345 28.00 456.660102 1050.8485 745 594.19
BODY COWLING ASSY(VRC-7) 600 1345 28.00 456.660102 1050.8485 745 594.19
COWLING ASSY - LYNM8(GOLD) 600 1345 28.00 456.660102 1050.8485 745 594.19
COWLING ASSY (S3) 710 1450 28.00 540.381121 1132.885 740 592.50
CRANK CASE-1 (LH) 2760 3486 28.00 2100.63647 2723.6118 726 622.98
FUEL TANK (BG) 2873 3596 28.00 2186.64079 2809.5548 723 622.91
HEAD LIGHT COWLING DRMK 930 1644 28.00 707.823158 1284.4572 714 576.63
BODY COWLING ASSY.YB(BLACK) 660 1345 28.00 502.326112 1050.8485 685 548.52
BODY COWLING ASSY(CAND MAROON) 660 1345 28.00 502.326112 1050.8485 685 548.52
 Part Name OLD NEW GST % OLD NEW MRP BASIC Old New GST Difference
MRP MRP BASIC BASIC DIFF DIFF Taxes in Tax
SHOCK ABSORBER ASSY, 31065 46982 28.00 23643.58 36707.04 15917 13063.46 7421.42 10274.96 2853.54
REAR
MUFFLER COMP.1 3530 5700 28.00 2686.68 4453.41 2170 1766.73 843.32 1246.59 403.27
KIT FRAME FOR 06G 6500 8650 28.00 4947.15 6758.25 2150 1811.09 1552.85 1891.76 338.91
MODELS
FUEL TANK ASSY (BG) 6500 8367 28.00 4947.15 6537.14 1867 1589.99 1552.85 1829.86 277.01
FUEL TANK ASSY (LYNM9) 6500 8367 28.00 4947.15 6537.14 1867 1589.99 1552.85 1829.86 277.01
FUEL TANK ASSY (LVS) 6500 8367 28.00 4947.15 6537.14 1867 1589.99 1552.85 1829.86 277.01
FUEL TANK COMP. - YB 2702 4545 28.00 2056.49 3551.01 1843 1494.52 645.51 993.99 348.48
MUFFLER COMP. 1 4000 5700 28.00 3044.40 4453.41 1700 1409.01 955.60 1246.59 290.99
FUEL TANK COMP. 2980 4545 28.00 2268.08 3551.01 1565 1282.93 711.92 993.99 282.07
-YB(BLACK)
FUEL TANK COMP.DRMK 2980 4545 28.00 2268.08 3551.01 1565 1282.93 711.92 993.99 282.07
FUEL TANK COMP.-BMC 2980 4545 28.00 2268.08 3551.01 1565 1282.93 711.92 993.99 282.07
CALIPER ASSY (RIGHT) 3550 5100 28.00 2701.91 3984.63 1550 1282.72 848.09 1115.37 267.28
CRANK CASE -1 1223 2752 28.00 930.83 2150.14 1529 1219.31 292.17 601.86 309.69
GE.PR.DRIVE RX 960 2487 28.00 730.66 1943.09 1527 1212.44 229.34 543.91 314.56
FRAME (5KA3) 2550 4037 28.00 1940.81 3154.11 1487 1213.30 609.19 882.89 273.70
FUEL TANK COMP.- DRMK 3134 4545 28.00 2385.29 3551.01 1411 1165.72 748.71 993.99 245.28
FUEL TANK COMP. 3134 4545 28.00 2385.29 3551.01 1411 1165.72 748.71 993.99 245.28
-DBNM8
BODY COWLING (BLACK) 450 1644 28.00 342.50 1284.46 1194 941.96 107.50 359.54 252.04
COWLING ASSY (DPBM1) 617 1803 28.00 469.60 1408.68 1186 939.09 147.40 394.32 246.91
COWLING ASSY (BWC1) 636 1803 28.00 484.06 1408.68 1167 924.62 151.94 394.32 242.38
COWLING ASSY (BBM1) 640 1803 28.00 487.10 1408.68 1163 921.58 152.90 394.32 241.42
FUEL TANK 2916 4079 28.00 2219.37 3186.92 1163 967.55 696.63 892.08 195.45
COMP.( DRYC1)
FUEL TANK COMP. (BWC1) 2916 4079 28.00 2219.37 3186.92 1163 967.55 696.63 892.08 195.45
HEAD CYLINDER 3440 4587 28.00 2618.18 3583.82 1147 965.64 821.82 1003.18 181.36
COWLING ASSY (DGBME ) 657 1803 28.00 500.04 1408.68 1146 908.64 156.96 394.32 237.36
COWLING ASSY (LGM 666 1803 28.00 506.89 1408.68 1137 901.79 159.11 394.32 235.21
7)-LEAF GREE
COWLING ASSY (DRMK) 680 1803 28.00 517.55 1408.68 1123 891.14 162.45 394.32 231.86
COWLING ASSY (YB) 690 1803 28.00 525.16 1408.68 1113 883.52 164.84 394.32 229.48
BODY COWLING 1490 2593 28.00 1134.04 2025.91 1103 891.87 355.96 567.09 211.13
ASSY-DPBMY-35B2
BODY COWLING-BLACK 720 1803 28.00 547.99 1408.68 1083 860.69 172.01 394.32 222.31
JA SPECIAL
25635.39 36125.96 10490.57
SUMMARY:
M/s VASAVI Spare Parts have engaged with different products
which have most significance in present market. The company is
associated with thousands of products. Of all the products which
have been distributed by the company, 30 items were selected as per
the convenience purposefully for analysing the impact on the working
capital that ultimately influences the financial performance of the
company.
PIE CHARTS
 OLD TAXES

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
16 17 18 19 20 21 22 23 24 25 26 27 28 29 30

THE ABOVE PIE CHART REPRESENTS THE DATA OF THE

OLD TAXES OF THE SELECTED 30 ITEMS
 GST RATES

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
16 17 18 19 20 21 22 23 24 25 26 27 28 29 30

THE ABOVE PIE CHART REPRESENTS THE DATA OF THE GST RATES OF THE
SELECTED 30 ITEMS OF THE FIRM
 VARIATION

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
16 17 18 19 20 21 22 23 24 25 26 27 28 29 30

THE ABOVE PIE CHART REPRESENTS THE DIFFERENCE BETWEEN THE OD TAXES TO THAT
OF THE NEW GST TAXES.THIS HELPS IN DETECTING THE PROFIT OR LOSS PERCENTAGE
MARGINS WITH RESPECT TO SLIGHT VARIATIONS IN EACH SEGMENT OF PIE CHART
ANALYSIS:
Impact of GST on Net worth:
We know that Net worth is Sum of Assets 'minus' Sum of Liabilities
of a business. We can see that GST has increased the prices for the
above 30 items. Since GST is a liability it reduces the net-worth.
However since it is collected from the customer, there will be
corresponding increase in Cash or Bank balance or Accounts
Receivable. Hence the effect on Net-worth is neutralised.
Impact of GST on sources of Investment and Working Capital:
The sources of GST is only applicable on supply of Goods and
Services, hence GST doesnot impact Sources of Capital like Equity or
Debt
Working capital is Current asses minus Current liabilities. Similar to
the previous explanaion, GST is a current liability and hence impacts
the working capital. However the corresponding increase in Cash,
Bank or Accounts Receivable balances would nuetralise the impact

Impact of GST on Sales and Profit

Since GST for the above 30 items increased the MRP, there can be a
possibility of decline in Sales and in turn on profits.
In case there is no impact on quantities sold, then as we can see the
new Basic has increased which means the Sales increase and so the
profits
Problems of GST implementation
GST being a new form of tax, the problems faced by the company
includes the following:
a) Requirement to update and upgrade the systems
b) The accounting staff may not be fully aware of the new Tax system

c) New reports and returns to be prepared and filed

d) Difficulty in getting input tax credit and refunds
SUGGESTIONS:
a) The company should try to avail maximum input tax credit
which can increase the profit margins.
b) Apply and obtain refunds wherever applicable
c) Timely preparation of GST returns
d) Following up with Vendors to file their returns on time so
that the company can get refunds and input tax credit