Interpretation:
By Analyzing the Trends of the company from 2017-2018 is in the good Position and The
result of which both the assets and liabilities is given i.e. In the assets the Fixed assets
was Gradually increased and in the year 2017 is was increased to more than 14.57% and
in same case of liabilities also in the year2017 it has a change of more than 0.93%in the
long term liabilities
Hence the company is planning for the short term funding and long term liabilities
for the Stability of the industry year by year.
Merger of Sbi bank ltd: 2016-2017
Balance Sheet Of Sbi bank ltd
Absolute % of
FY 2016-2017 FY 2015-16 increase or Change
decrease
Sources Of Funds
Total Share Capital 274.18 274.07 0.14 0.04016573
Equity Share Capital 274.18 274.07 0.14 0.04016573
Reserves 17,960.64 15,585.75 2374.89 18.869674
Networth 18,234.82 15,859.82 2375 18.4683767
Secured Loans 2,177.34 2,015.12 165.25 6.72186632
Unsecured Loans 2,318.34 1,796.04 519.3 28.9166129
Total Debt 4,462.68 3,808.16 654.55 17.1882262
Total Liabilities 19,697.50 16,667.95 3029.55 18.1759005
Application Of Funds
Gross Block 21,320.16 19,017.48 2305.68 15.1559167
Less: Accum. Depreciation 8,197.80 7,379.66 818.17 14.0864186
Net Block 16,152.36 14,634.82 1787.54 15.7852429
Capital Work in Progress 3,505.37 3,163.02 342.35 13.8235168
Investments 5,138.72 3,788.77 1619.95 34.8384832
Inventories 2,350.47 2,035.94 317.53 18.4488836
Sundry Debtors 1,017.24 765.96 251.28 32.8058906
Cash and Bank Balance 172.66 176.48 -33.82 -19.1636446
Total Current Assets 3,513.37 2,978.38 531.99 17.8617235
Loans and Advances 2,161.94 1,514.73 650.21 43.0139874
Fixed Deposits 14.71 14.71 0 0
Total CA, Loans & 1470.49 26.0003732
5,672.31 4,501.82
Advances
Current Liabilities 6,642.06 5,599.74 1342.32 18.6167217
Provisions 1,069.20 820.74 248.46 30.2726808
Total CL & Provisions 7,714.26 6,420.48 1590.78 20.1341344
Net Current Assets -2,038.95 -1,918.66 -150.29 6.26947974
Total Assets 19,697.50 16,667.95 3029.55 18.1759005
Contingent Liabilities 2,599.53 5,892.68 -3293.2 -55.8854375
Book Value (Rs) 555.65 469.22 86.43 18.4199312
469.22
274.07 FY 2015-16
5,892.68 274.07
16,667.95 15,585.75 FY 2016-2017
-1,918.66
15,859.82 Sources Of Funds
6,420.48
820.74 2,015.12
5,599.74 1,796.04 Total Share Capital 274.18
4,501.82
14.71 3,808.16
1,514.73
2,978.38 Equity Share Capital
765.96
176.48 274.18
16,667.95
2,035.94 Reserves 17,960.64
3,788.77
3,163.02 19,017.48
7,379.66 Networth 18,234.82
14,634.82
Interpretation:
By Analyzing the Trends of the company from 2016-2017 is in the good Position and The
result of which both the assets and liabilities is given i.e. In the assets the Fixed assets
was Gradually increased and in the year 2015 is was increased to more than 14% and in
same case of liabilities also in the year2016 it has a change of more than 16%in the long
term liabilities.
Hence the company is planning for the short term funding and long term liabilities
for the Stability of the industry year by year.
Mergerof Sbi bank ltd: 2015-16
Balance Sheet Of Sbi bank ltd
Absolute % of
FY 2015-16 FY 2014-15 increase or Change
decrease
Sources Of Funds
Total Share Capital 274.07 274.04 0.03 0.01394731
-777.67 -
Secured Loans 2,015.12 2,789.76 27.8758746
-336.47 -
Total Debt 3,808.16 4,174.60 8.14827438
Application Of Funds
274.07
5,892.68 469.22
FY 2015-16
274.07 15,585.75
Sources Of Funds
16,667.95
-1,918.66 15,859.82 Total Share Capital
6,420.48
2,015.12
820.74
5,599.74 1,796.04 Equity Share Capital
4,501.82
14.71 3,808.16
1,514.73 16,667.95 Reserves
2,978.38
176.48
Networth
765.96
3,788.77
3,163.02
19,017.48 Secured Loans
2,035.94 14,634.82 7,379.66
Interpretation:
By Analyzing the Trends of the company from 2015-16 is in the good Position and The
result of which both the assets and liabilities is given i.e. In the assets the Fixed assets
was Gradually increased and in the year 2015 is was increased to more than 18% and in
same case of liabilities also in the year2015 it has a change of more than 14%in the long
term liabilities
Hence the company is planning for the short term funding and long term liabilities
for the Stability of the industry year by year.
Mergerof Sbi bank ltd: 2016-17
Balance Sheet Of Sbi bank ltd
Absolute % of
FY 2016-17 FY2014-2015 increase or Change
decrease
Sources Of Funds
Total Share Capital 274.04 154.49 179.55 150.160161
Application Of Funds
274.04
389.21 FY 2016-17
4,220.47 274.04 13,392.00 Sources Of Funds
17,813.64
-1,425.25 13,666.04 Total Share Capital
5,345.56 2,789.76
573.49
4,772.07 1,354.84 Equity Share Capital
3,920.31 4,174.60
0.32
1,216.71 17,813.64 Reserves
2,703.28
1,956.52
174.47
Networth
602.29
3,730.32
1,135.32 17,942.27 Secured Loans
14,400.25 6,542.02
Interpretation:
By Analyzing the Trends of the company from 2017-18is in the good Position and The
result of which both the assets and liabilities is given i.e. In the assets the Fixed assets
was Gradually increased and in the year 2014 is was increased to more than 22% and in
same case of liabilities also in the year2015 it has a change of more than 15%in the long
term liabilities
Hence the company is planning for the short term funding and long term liabilities
for the Stability of the industry year by year.
Merger and acquisition ratios of Sbi bank ltd
Merger and acquistion ratios measure a company’s ability to generate earnings relative to
sales, assets and equity. These ratios assess the ability of a company to generate earnings,
profits and cash flows relative to relative to some metric, often the amount of money
invested. They highlight how effectively the merger and acquistion of a company is being
managed.
Common examples of merger and acquistion ratios include return on sales, total liabilities,
return on equity, return on capital employed (ROCE), cash return on capital invested
(CROCI), advancementmargin and networthmargin. All of these ratios indicate how well a
company is performing at generating profits or revenues relative to a certain metric.
Different merger and acquistion ratios provide different useful insights into the financial
health and performance of a company. For example, advancementand networthratios tell how
well the company is managing its expenses. Return on capital employed (ROCE) tells how
well the company is using capital employed to generate returns. Total liabilities tells whether
the company is generating enough profits for its shareholders.
For most of these ratios, a higher value is desirable. A higher value means that the company
is doing well and it is good at generating profits, revenues and cash flows. Merger and
acquistion ratios are of little value in isolation. They give meaningful information only when
they are analyzed in comparison to competitors or compared to the ratios in previous periods.
Therefore, trend analysis and industry analysis is required to draw meaningful conclusions
about the merger and acquistion of a company.
NetworthRatio
Net Profit:
Net Sales
Total liabilities
Net Profit
Total Investment
AdvancementRatio
Advancement
Net Sales
total debtIncome
Net Sales
Return on Assets
Net Income
Averege Total Assets
Net worth ratio:
Net worth\Net sales
25000
20000
15000
Networthratio
10000 Net sales
Net profit
5000
Interpretation:
The networthof the company is in the decreasing position because of the expenses in the
industry are increased the networthwill be in decreasing position in the yare 2017-2018.
TOTAL DEBTRATIO:
40000
35000
30000
25000
20000 Total debt ratio
Interpretation:
Thetotal debtratio is a financial term defined as a company's total debt expenses as a
percentage of revenue. This financial ratio is most commonly used for industries which
require a large percentage of revenues to maintain operations in the year 2015-2018.
Merger and acquistion = (130-Total debt ratio %)
Year Total debt ratio Merger and acquisition(130-
OR)
2017-2018 80.64 19.36
2016-2017 77.42 22.58
2015-2016 77.41 22.59
2014-2015 81.16 18.84
2013-2014 71.98 28.02
100%
90%
80%
70%
60%
Merger and
50%
acquisition(130-OR)
40%
30% Total debt ratio
20%
10%
0%
Interpretation:
Merger and acquisition is the primary goal of all business ventures. Without merger and
acquisition the business will not survive in the long run. So measuring current and past
merger and acquistion and projecting future merger and acquistion is very important and it is
high in Sbi bank ltd.
Total liabilities:
8000
7000
6000
5000
4000 ROI
Interpretation:
25000
20000
15000
Advancement
10000 Net sales
Advancement
5000
Interpretation:
Advancement ratio may be indicated to what extent the selling prices of goods per unit may
be reduced without incurring losses on operations. It reflects efficiency with which a firm
produces its products. As the advancements found by deducting cost of goods sold from net
sales, higher the advancement better its yield. By comparing by 2017-2018 has been
decreased.
Total debt margin:
Total debt income\Net sales
25000
20000
15000
Total debt margin
10000 Net sales
Total debt income
5000
Interpretation:
The two basic components for the calculation of total debt ratio are total debt cost (cost of
goods sold plus total debt expenses) and net sales. Total debt expenses normally include (a)
administrative and office expenses and (b) selling and distribution expenses. in the year 2017
the net sales has been increased.
Investments and net block:
Year Investments and total Assets ROA
net block
2017-2018 2174.47 21970.29 9.76
2016-2017 2655.43 19697.50 16.48
2015-2016 2446.19 16667.95 17.67
2014-2015 1704.23 17813.64 9.42
2013-2014 1393.24 6216.17 17.59
25000
20000
15000
ROA
10000 total Assets
Investments and net block
5000
Interpretation:
An indicator of how profitable a company is relative to its total assets. ROA gives an idea as
to how efficient management is at using its assets to generate earnings. Calculated by
dividing a company's annual earnings by its total assets, ROA is displayed as a percentage
and it was not improved in the year 2017.