Data Analysis and Interpretation

DATA ANALYSIS AND INTERPRETATION
COMPARATIVE INCOME STATEMENT (2012 – 2013)

(Rs in crores)
Table 5.1:
2012 2013 Change Change

Particulars
(Rs.) (Rs.) (Rs.) (%)
Sales 1,21,73,98,660 1,02,83,30,179 18,90,68,481 15.53

(-) Cost Of Sales
1,09,20,02,401 91,54,16,560 17,65,85,841 16.17
Gross Profit 12,53,96,259 11,29,13,619 1,24,82,640 9.95
(-)Operating
Expenses:
Personnel Cost 4,32,28,526 5,03,36,287 71,07,761 16.44
Finance Charges 3,27,31,287 52.85
5,00,30,429 1,72,99,142
Depreciation 3,68,67,966 5.18
3,87,78,343 19,10,377
Total 11,28,27,779 13,91,45,059 2,63,17,280 23.32
Operating Profit 1,25,68,480 2,62,31,440 (1,36,62,960) (108.70)
Total Income 1,22,36,78,056 1,06,76,92,891 15,59,85,165 12.75

(-)Total Expenditure 1,20,48,30,180 1,05,45,61,619 15,02,68,561 12.47
1,88,47,876 1,31,31,272 57,16,604 30.33
Profit Before Tax
Deferred Tax 1,51,593 6,21,117 80.38
7,72,710
Liability
9,49,571 9,50,000 429 0.04
Fringe Benefit Tax
Current Tax 19,91,977 14,80,000 5,11,977 25.70
Earlier Year Tax 0 17,46,506 17,46,506 100.00
Profit After Tax 1,66,79,038 88,03,173 78,75,865 47.22
INTERPRETATION
The above table 5.1 showed the financial performance of L&T ssssfor the year
2012 and 2013 is not at good sign. The sales decreased by 15.53% but the operating
profit decreased by 108.70% because of a low decrease in the cost of goods sold
i.e,16.17%.The operating expenses increases from 16.44% to 52.85% i.e, operating
expenses increases 2012 to 2013The net profit is decreases by 108.70% because it is
affected due to the decrease of non operatingincomes.Overall the profitability of the
business is totally decreases in the year 2013
COMPARATIVE BALANCE SHEET (2012-2013)
(Rs in crores)
Table: 5.2

Particulars
(Rs.) (Rs.) (Rs.) (%)
FIXED ASSETS:
Net block 36,82,09,241 33,42,59,762 ( 3,39,49,479) (9.2)

Work-in-progress 24,11,781 13,93,948 (10,17,833) (42.20)
Investments 29,10,57,900 28,82,70,022 (27,87,878) (0.95)
Total 66,16,78,922 62,39,23,732 (3,77,55,190) (0.570)
CURRENT
ASSETS:
Interest accrued 16,19,280 21,09,235 4,98,955 30.98

Inventories 36,01,44,793 26,69,71,442 (93,17,335) (25.87)
Cash & bank 7,31,97,462 3,97,50,706 (3,34,46,756) (45.69)
balance
Sundry debtors 15,49,53,283 13,53,64,375 (1,95,88,908) (12.64)
Loans & advance 13,83,77,384 13,72,50,270 (11,27,114) (0.814)
Total 72,82,83,202 58,14,46,028 (14,68,37,174) (20.16)
Total Assets 1,38,99,68,124 1,20,53,69,760 (18,45,92,364) (13.2)
SHAREHOLDERS
FUNDS:
Share capital 6,54,00,000 6,54,00,000 0 0

Reserves & surplus 64,49,02,951 64,60,54,652 11,51,701 0.078
Secured loans 48,34,86,114 33,46,32,094 (14,88,54,020) (30.78)
Unsecured loans 5,89,62,295 5,89,62,295 0 0
Deferred tax 1,75,14,098 1,76,65,692 1,51,594 0.86
liability
Current liabilities 11,96,96,666 8,26,55,027 (3,70,41,639) (30.94)
Total 1,38,99,62,124 1,20,53,69,760 (18,45,92,364) (13.2)

INTERPRETATION
The above table 5.2 showed the financial performance of L&T for the year
2012-13
 In case of L&T there is a decrease in working capital by Rs.49,87,91,001.

 Fixed assets for the year 2013 were decreased by Rs (3,77,55,190) and the
share capital is remains changed and the secured loans were decreased by Rs
(14,88,54,020). It means the fixed assets were fully decreased in the long term
finance.
 Working capital is also decreases out of long term finances so it is not at good
sign.
 Current assets debtors decreased by 12.64% and the interest accrued increases
by 30.98% because the company is able to collect the money from its debtors
promptly.
 Based upon the above analysis it can be concluded but the financial position of
the company is not at good sign.
COMPARATIVE INCOME STATEMENT (2013– 2014)
(Rs in crores)
Table: 5.3
Particulars
(Rs.) (Rs.) (Rs.) (%)
Sales 1,02,83,30,179 72,99,59,428 29,83,70,751 29.01

(-) cost of sales 91,54,16,560 68,23,40,484 23,30,76,076 25.46
Gross profit 11,29,13,619 4,76,18,944 6,52,94,675 57.82
(-)OPERATING
EXPENSES:
Personnel cost 5,03,36,287 4,88,95,109 14,41,178 2.86

Finance charges 5,00,30,429 7,09,14,448 2,08,84,019 41.74
Depreciation 3,87,78,343 3,34,15,329 53,63,014 13.82
13,91,45,059 15,32,24,886 1,40,79,827 10.12

Total
Operating profit 2,62,31,440 10,56,05,942 (7,93,74,502) (302.59)
Total income 1,06,76,92,891 73,58,87,296 33,18,05,595 31.08

(-)Total expenditure 1,05,45,61,619 83,55,65,370 21,89,96,249 20.76
Profit before tax 1,31,31,272 9,96,78,074 (8,65,46,802) (659.08)

Deferred tax
liability 1,51,593 2,99,30,663 2,97,79,070 19644.09
Fringe benefit tax 9,50,000 5,52,094 3,97,906 41.88
Current tax 14,80,000 0 14,80,000 100.00
Earlier year tax 17,46,506 0 17,46,506 100.00
Profit after tax 88,03,173 7,02,99,505 (6,14,96,332) (698.570)

INTERPRETATION
The above table 5.3 showed the financial performance of L&T ltd for the
year 2013-14
 The performance of L&T ltd for the year 2013 and 2014 is not at good sign
because there is a decrease in sales by Rs.29,83,70,751 but the profits are also
increased by Rs6,14,96,332.. The causes for such changes can be seen in the
related figures.
 The sales decreased by 29.01% and the cost of sales is also decreased by
25.46% .On account of this the gross profit is also decreased by 57.82%.
 The operating expenses like personnel cost and finance charges increased by
2.86% and 41.74%.
 The results are evident to say that L&T ltd performance for the year 2013-
2014is not at good sign.
(Rs in crores)
Table: 5.4

Particulars
(Rs.) (Rs.) (Rs.) (%)
FIXED ASSETS:
Net block 33,42,59,762 30,05,44,952 (3,37,14,810) (10.00)

Work-in-progress 13,93,948 ---- (13,93,948) (100.00)
Investments 28,82,70,022 28,49,84,147 (32,85,875) (1.14)
Deferred tax asset ----- 1,22,64,971 1,22,64,971 100.00
Total 62,39,23,732 59,77,94,070 (3,83,94,633) (6.15)
CURRENT
ASSETS:
Interest accrued 21,09,235 5,79,248 (15,29,987) (72.53)

Inventories 26,69,71,442 20,38,32,378 (6,31,39,064) (23.65)
Cash , bank balance 3,97,50,706 8,99,41,460 5,01,90,754 126.26
Sundry debtors 13,53,64,375 15,42,11,506 1,88,47,131 13.92
Loans & advances 13,72,50,270 13,99,64,270 27,14,000 1.98
Total 58,14,46,028 5,88,528,862 70,82,834 2.52
Total Assets 1,20,53,69,760 1,18,63,22,932 (1,90,46,828) (1.58)
SHAREHOLDERS
FUNDS:
Share capital 6,54,00,000 8,00,00,000 (1,46,00,000) (22.32)

Reserves & surplus 64,60,54,652 61,95,55,147 (2,64,99,505) (4.10)
Secured loans 33,46,32,094 30,81,89,596 (2,64,42,498) (7.90)
Unsecured loans 5,89,62,295 5,89,62,295 0 0
Deferred tax 1,76,65,692 ---- (1,76,65,692) (100.00)
liability
Current liabilities 8,26,55,027 11,96,15,894 0 44.00
Total 1,20,53,69,760 11,86,322,932 (1,90,46,828) (1.58)

INTERPRETATION
The above table 5.4 showed the financial performance of L&T ltd for the there is a
decrease in working capital by Rs.46,89,12,968.
 The fixed assets for the year 2013-2014 were decreased by Rs.3,37,14,810 and
share holder’s funds are decreased by Rs.4,10,99,505 . It means that fixed
assets were not fully financed out of long-term finances. And part of the
working capital is not financed out of long-term finances which are not atgood
sign.
 If we observe the long-term finances the company has raised money from the
public by the issue of shares and debentures and repaid its institutional loans.
This means the company is enjoying the investors’ confidence.
 Ofthe current assets debtors increased by 13.92%. It means the company is
unusable to collect the money from its debtors promptly.
 The liquidity position improved substantially the same can be witnessed in the
cash and bank balances
(Rs in crores)
Table: 5.5

Particulars
(Rs.) (Rs.) (rs.) (%)
Sales 72,99,59,428 96,16,10,193 23,16,50,765 31.73

(-) cost of sales 68,23,40,484 93,94,95,966 25,71,55,482 37.68
Gross profit 4,76,18,944 2,21,14,227 2,55,04,717 53.56
(-)OPERATING
EXPENSES:
Personnel cost 4,88,95,109 4,64,16,142 24,78,967 5.06

Finance charges 7,09,14,448 3,12,73,802 3,96,40,646 55.89
Depreciation 3,34,15,329 2,78,26,961 2,44,11,632 73.05
15,32,24,886 10,55,16,905 4,77,07,981 31.13

Total
Operating profit 10,56,05,942 8,34,02,678 2,22,03,264 21.02
Total income 73,58,87,296 1,02,22,59,159 28,63,71,863 38.91

(-)Total expenditure 83,55,65,370 1,04,50,12,871 20,94,47,501 25.07
Profit before tax 9,96,78,074 2,27,53,712 (7,69,24,362) (77.17)

Deferred tax
liability 2,99,30,663 1,08,01,602 1,91,29,061 63.91
Fringe benefit tax 5,52,094 0 5,52,094 100.00
Current tax 0 0 0 0
Earlier year tax 0 0 0 0
Profit after tax 7,02,99,505 1,19,52,110 (5,83,47,395) 82.99

INTERPRETATION
The above table 5.5 showed the financial performance of L&T ltd for the year
2014 and 2015 is at good sign because there is a increase in sales by Rs.23,16,50,765
but the profits are decreased by Rs5,83,47,395.. The causes for such changes can be
seen in the related figures.
The sales increased by 31.73% and the cost of sales is increased by 37.68%
.On account of this the gross profit is also decreased by 53.56%. These changes show
the company’s position is not at good sign.
The operating expenses like personnel cost and finance charges decreased
by5.06 % and 55.89%.
The results are evident to say that L&T ltd performance for the year 2014-
2015 is at good sign
(Rs in crores)
Table: 5.6

Particulars
(Rs.) (Rs.) (Rs.) (%)
FIXED ASSETS:
Net block 30,05,44,952 27,85,51,127 (2,19,93,825) (7.317)

Work-in-progress ----- ---- 0 -----
Investments 28,49,84,147 32,33,06,400 3,83,22,253 13.44
Deferred tax asset 1,22,64,971 2,30,66,573 1,08,01,602 88.06
Total 59,77,94,070 62,49,24,100 2,71,30,030 4.538
CURRENT ASSETS:

Inventories 20,38,32,378 27,27,48,568 6,89,16,190 33.81
Cash& bank balance 8,99,41,460 3,40,77,378 (5,58,64,082) (62.11)
Sundry debtors 15,42,11,506 8,93,27,212 (6,48,84,294) (42.07)
Loans & advances 13,99,64,270 13,39,46,267 (60,18,003) (4.299)
Total 5,88,528,862 53,13,87,860 (5,71,41,002) (9.709)
Total Assets 1,18,63,22,932 1,15,63,11,960 (3,00,10,972) (2.529)
SHAREHOLDERS
FUNDS:
Share capital 8,00,00,000 8,00,00,000 0 -----

Reserves & surplus 61,95,55,147 60,76,03,037 (1,19,52,110) (1.929)
Secured loans 30,81,89,596 25,82,93,622 (4,98,95,974) (16.19)
Unsecured loans 5,89,62,295 7,43,39,016 0 -----
Deferred tax liability ----- ----- 0 -----
Current liabilities 11,96,15,894 13,60,76,285 0 -----
Total 11,86,322,932 1,15,63,11,960 (3,00,10,972) (2.529)

INTERPRETATION
The above table 5.6 showed the financial performance of the L&T Ltd that there
is an decrease in working capital by Rs. 39,53,11,575.
The fixed assets for the year 2014-2015 were decreased by Rs.2,19,93,825 and
the long-term debt and share holder’s funds decreased by Rs.4,98,95,974 and
Rs.1,19,52,110 respectively. It means that fixed assets were not fully financed out of
long-term finances. And part of the working capital is not financed out of long-term
finances which are at good sign.
If we observe the long-term finances the company has raised money from the
public by the issue of shares and debentures and repaid its institutional loans. This
means the company is enjoying the investors’ confidence.
Of thecurrent assets debtors decreased by 42.07%. It means the company is able

to collect the money from its debtors promptly.
The liquidity position is not at good sign and the same can be witnessed in the
cash and bank balances.
(Rs in crores)
Table: 5.7

Particulars
(Rs.) (Rs.) (Rs.) (%)
Sales 96,16,10,193 2,07,74,88,194 1,11,58,78,001 116.04

(-) cost of sales 93,94,95,966 1,69,04,14,060 75,09,18,094 79.62
Gross profit 2,21,14,227 38,70,74,134 38,49,59,907 1740.78
(-)OPERATING
EXPENSES:
Personnel cost 4,64,16,142 5,96,93,452 1,32,77,310 28.60

Finance charges 3,12,73,802 4,39,22,150 1,26,48,348 40.44
Depreciation 2,78,26,961 2,88,22,416 9,95,455 3.57
10,55,16,905 13,24,38,018 2,69,21,113 25.51

Total
Total income 1,02,22,59,159 2,11,69,66,031 1,09,47,06,872 107.09

(-)Total expenditure 1,04,50,12,871 2,06,58,52,078 1,02,08,39,207 97.68
Profit before tax 2,27,53,712 5,11,13,953 2,83,60,241 124.64

Deferred tax
liability 1,08,01,602 98,90,866 9,10,736 8.43
Fringe benefit tax 0 0 0 0
Current tax 0 70,43,444 70,43,444 100.00
Profit after tax 1,19,52,110 3,41,79,643 2,22,27,533 185.97

INTERPRETATION
2015 and 2016 is at good sign because there is a increase in sales by
Rs.1,11,58,78,001 and the profits are increased by Rs2,22,27,533. The causes for such
changes can be seen in the related figures.
.On account of this the gross profit is also increased by 174.78%.This change shows
the company position is at good sign.
The operating expenses like personnel cost and finance charges increased
by28.60 % and 40.44%.
2016 is at good sign.
(Rs in crores)
Table: 5.8

Particulars
(Rs.) (Rs.) (Rs.) (%)
FIXED ASSETS:
Net block 27,85,51,127 26,62,31,857 (1,23,19,270) (4.42)

Work-in-progress ---- ----- 0
Investments 32,33,06,400 39,48,29,790 7,15,23,390 22.12
Deferred tax asset 2,30,66,573 1,31,75,707 (98,90,866) (42.87)
Total 62,49,24,100 67,42,37,354 4,93,13,254 7.89
CURRENT ASSETS:

Inventories 27,27,48,568 3,90,50,092 (23,36,98,476) (85.68)
Cash, bank balance 3,40,77,378 4,10,00,686 69,23,308 20.31
Sundry debtors 8,93,27,212 23,00,77,235 14,07,50,023 157.56
Loans & advances 13,39,46,267 11,22,50,699 (2,16,95,568) (16.19)
Total 53,13,87,860 77,56,31,627 10,72,07,059 20.17
Total Assets 1,15,63,11,960 14,49,86,898 29,35,57,021 25.38
SHAREHOLDERS
FUNDS:
Share capital 8,00,00,000 8,00,00,000 0 0

Reserves & surplus 60,76,03,037 63,24,84,880 2,48,81,843 4.09
Secured loans 25,82,93,622 43,51,60,603 17,68,66,981 68.48
Unsecured loans 7,43,39,016 8,37,28,523 93,89,507 12.63
Deferred tax liability ----- ----- 0 0
Current liabilities 13,60,76,285 21,84,94,975 8,24,18,690 60.56
Total 1,15,63,11,960 1,44,98,68,981 29,35,57,021 25.38

INTERPRETATION
The above table 5.8 showed the financial performance of the L&T Ltd.In case of
L&T Ltd there is an increase in working capital by Rs.7,53,78,16,652.
The fixed assets for the year 2015-2016 were decreased by Rs.1,23,19,270 and
the long-term debt and share holder’s funds increased by Rs.17,68,66,981 and
Rs.2,48,81,843 respectively. It means that fixed assets were fully financed out of
long-term finances. And part of the working capital is also financed out of long-term
finances which are atgood sign.
Of thecurrent assets debtors increase by 157.56%. It means the company is
unable to collect the money from its debtors promptly.
The liquidity position improved substantially the same can be witnessed in the
There is an increase in the general reserve by 100.00%. It means the
company’s profits increased in the year 2015-2016
(Rs in crores)
Table: 5.9

Particulars
(Rs.) (Rs.) (Rs.) (%)
Sales 2,07,74,88,194 3,93,41,48,000 1,85,66,59,806 89.37

(-) cost of sales 1,69,04,14,060 3,13,00,85,000 1,43,96,70,940 85.16
Gross profit 38,70,74,134 1,05,25,96,806 66,55,22,672 171.94

(-)OPERATING
EXPENSES:
Personnel cost 5,96,93,452 34,99,96,000 29,03,02,548 486.32
Finance charges 4,39,22,150 4,06,90,000 32,32,150 7.36
Depreciation 2,88,22,416 4,00,42,000 1,12,19,584 38.93
13,24,38,018 43,07,28,000 225.22
Total 29,82,89,982
Total income 2,11,69,66,031 3,96,76,76,000 1,85,07,09,969 87.42
(-)Total expenditure 2,06,58,52,078 3,56,08,13,000 1,49,49,60,922 72.36
Profit before tax 5,11,13,953 40,03,00,000 34,91,86,047 683.15

Deferred tax
liability 98,90,866 2,29,98,000 1,31,07,134 132.52
Current tax 70,43,444 9,66,00,000 8,95,56,556 1271.49
3,41,79,643 28,07,02,000 24,65,22,357 721.25
Profit after tax
INTERPRETATION
2016 and 2017 is at good sign because there is a increase in sales by
Rs.1,85,66,59,809 and the profits are increased by Rs.24,65,22,357 The causes for
such changes can be seen in the related figures.
.On account of this the gross profit is also increased by 171.94%. This shows the
company is at good sign.
The operating expenses like personnel cost is increased by Rs.486.32% and
finance charges decreased by 7.36 %.
2017 is at good sign
(Rs in crores)
Table: 5.10

Particulars
(Rs.) (Rs.) (Rs.) (%)
FIXED ASSETS:
Net block 26,62,31,857 44,76,10,000 18,13,78,143 68.13

Work-in-progress 0 0 0 0
Investments 39,48,29,790 45,76,16,000 6,27,86,210 15.91
Deferred tax asset 1,31,75,707 0 (1,31,75,707) (100)
Total 67,42,37,354 90,52,26,000 23,09,88,646 34.26
CURRENT ASSETS:

Inventories 3,90,50,092 42,15,26,000 38,24,75,908 979.45
Cash, bank balance 4,10,00,686 22,04,23,000 17,94,22,314 437.60
Sundry debtors 23,00,77,235 15,50,51,000 (7,50,26,235) (32.61)
Loans & advances 11,22,50,699 13,27,99,000 2,05,48,301 18.30
Total 77,56,31,627 93,20,23,000 15,63,91,373 20.16
Total Assets 14,49,86,898 1,83,72,49,000 38,73,80,019 26.72
SHAREHOLDERS
FUNDS:
Share capital 8,00,00,000 9,08,30,000 1,08,30,000 13.53

Reserves & surplus 63,24,84,880 8,74,941,000 24,24,56,120 38.33
Secured loans 43,51,60,603 42,77,16,000 (74,44,603) (1.71)
Unsecured loans 8,37,28,523 9,82,27,000 1,44,98,477 17.32
Deferred tax liability 0 0 0 0
Current liabilities 21,84,94,975 35,55,41,000 11,70,46,025 53.57
Total 1,44,98,68,981 1,83,72,49,000 38,73,80,019 26.72

INTERPRETATION
The above table 5.10 showed the financial performance of the L&T Ltd there is
an increase in working capital by Rs.57,64,82,000.
The fixed assets for the year 2016-2017 were increased by Rs.18,13,78,143 and
the long-term debt decreased by Rs.74,44,603 and share holder’s funds increased by
Rs.25,32,86,120 . It means that fixed assets were fully financed out of long-term
finances. And part of the working capital is also financed out of long-term finances
which are at good sign.
Of the current assets debtors decrease by 32.61%. It means the company is able
to collect the money from its debtors promptly.
The liquidity position improved substantially the same can be witnessed in the
There is an increase in the general reserve by 900.00%. It means the
company’s profits increased in the year 2016-2017.
COMMON SIZE INCOME STATEMENT (2012 – 2013)
(Rs in crores)
Table: 5.11

Particulars
(Rs.) (Rs.) (Rs.) (%)
Sales 1,21,73,98,660 100.00 1,02,83,30,179 100.00

(-) cost of sales 1,09,20,02,401 89.69 91,54,16,560 89.02
Gross profit 12,53,96,259 10.30 11,29,13,619 10.98
(-)OPERATING
EXPENSES:
Personnel cost 4,32,28,526 3.56 5,03,36,287 4.89

Finance charges 3,27,31,287 11.93 5,00,30,429 4.86
Depreciation 3,68,67,966 2.69 3,87,78,343 3.77
11,28,27,779 9.26 13,91,45,059 13.53

Total
Operating profit 1,25,68,480 1.03 2,62,31,440 2.55
Total income 1,22,36,78,056 100.51 1,06,76,92,891 103.83

(-)Total expenditure 1,20,48,30,180 98.97 1,05,45,61,619 102.53
Profit before tax 1,88,47,876 1.55 1,31,31,272 1.28

Deferred tax
liability 7,72,710 0.06 1,51,593 0.01
Fringe benefit tax 9,49,571 0.08 9,50,000 0.09
Current tax 19,91,977 0.16 14,80,000 0.14
Earlier year tax 0 0 17,46,506 0.16
Profit after tax 1,66,79,038 1.37 88,03,173 0.86

INTERPRETATION
The above table 5.11 showed the financial performance of L&T ltd for the
year 2012 looks better than 2013 In case of 2012 the cost of goods sold is more than
2013 by16.17%.The operating expenses in the year 2011 is more than that of 2013 by
23.32%The overall efficiency of L&T ltd in the year 2012is at good signwhen
compared with the year 2013.
COMMOM SIZE BALANCE SHEET (2012-2013)
(Rs in crores)
Table: 5.12
2012 Change 2013 Change

Particulars
(Rs.) (%) (Rs.) (%)
FIXED ASSETS:
Net block 36,82,09,241 26.49 33,42,59,762 27.73

Work-in-progress 24,11,781 0173 13,93,948 0.11
Investments 29,10,57,900 20.93 28,82,70,022 23.91
Total 66,16,78,922 47.60 62,39,23,732 51.76
CURRENT ASSETS:
Interest accrued 16,19,280 0.11 21,09,235 0.17

Inventories 36,01,44,793 25.91 26,69,71,442 22.14
Cash & bank balance 7,31,97,462 5.26 3,97,50,706 3.29
Sundry debtors 15,49,53,283 11.14 13,53,64,375 11.23
Loans & advances 13,83,77,384 9.95 13,72,50,270 11.38
Total 72,82,83,202 52.39 58,14,46,028 48.23
Total Assets 1,38,99,68,124 100 1,20,53,69,760 100
SHAREHOLDERS
FUNDS:
Share capital 6,54,00,000 4.705 6,54,00,000 5.425

Reserves & surplus 64,49,02,951 46.397 64,60,54,652 53.59
Secured loans 48,34,86,114 34.784 33,46,32,094 27.76
Unsecured loans 5,89,62,295 4.242 5,89,62,295 4.89
Deferred tax liability 1,75,14,098 1.260 1,76,65,692 1.465
Current liabilities 11,96,96,666 8.6115 8,26,55,027 6.85
Total 1,38,99,62,124 100 1,20,53,69,760 100

INTERPRETATION
In the above table 5.12 showed the financial performance of the L&T Ltd the
current assets in 2012 is Rs.72,82,83,202 and in 2012 is Rs.58,14,46,028 and current
liabilities in 2013is Rs.11,96,96,666 and in 2013 is Rs.8,26,55,027.It means the
working capital position and liquidity position are favorable.
The fixed assets in L&T Ltd are in 2012 is Rs.36,82,09,241& in 2013 is
Rs.33,42,59,762 and the aggregate of long-term debt and share holder’s in 2012 is
Rs.1,19,37,89,065 and 2012 is 1,04,60,86,746. It means of the fixed assets are fully
financed out of short-term funds which is a healthy sign.
It means the working capital is financed out of long-term funds which is a
good practice the overall financial position of the L&T Ltd is at good sign.
COMMON SIZE INCOME STATEMENT (2013– 2014)
(Rs in crores)
Table: 5.13

Particulars
(Rs.) (%) (Rs.) (%)
Sales 1,02,83,30,179 100.00 72,99,59,428 100.00

(-) cost of sales 91,54,16,560 89.02 68,23,40,484 93.48
Gross profit 11,29,13,619 10.98 4,76,18,944 6.52
(-)OPERATING
EXPENSES:
Personnel cost 5,03,36,287 4.89 4,88,95,109 6.70

Finance charges 5,00,30,429 4.86 7,09,14,448 9.71
Depreciation 3,87,78,343 3.77 3,34,15,329 4.58
13,91,45,059 13.53 15,32,24,886 20.99

Total
Total income 1,06,76,92,891 103.83 73,58,87,296 100.81

(-)Total expenditure 1,05,45,61,619 102.53 83,55,65,370 114.47

Deferred tax
liability 1,51,593 0.01 2,99,30,663 4.10
Fringe benefit tax 9,50,000 0.09 5,52,094 0.07
Current tax 14,80,000 0.14 0 0
Earlier year tax 17,46,506 0.16 0 0
Profit after tax 88,03,173 0.86 7,02,99,505 9.63
INTERPRETATION
The above table 5.13 showed the financial performance of L & T ltd for the
year 2013 looks better than 2014.In case of 2012 the cost of goods sold is more than
2014 by 25.46%.The operating expenses in the year 2014 is more than that of 2013 by
10.11% The overall efficiency of L & T ltd during the year 2013-2014 is at good sign.
(Rs in crores)
Table: 5.14
Particulars 2013 Change 2014 Change

(Rs.) (%) (Rs.) (%)
FIXED ASSETS:
Net block 33,42,59,762 27.73 30,05,44,952 25.33

Work-in-progress 13,93,948 0.12 0 0
Investments 28,82,70,022 23.92 28,49,84,147 24.02
Deferred tax asset 0 0 1,22,64,971 1.03
Total 62,39,23,732 51.76 59,77,94,070 50.39
CURRENT ASSETS:
0.05
Inventories 26,69,71,442 22.15 20,38,32,378 7.58
Sundry debtors 13,53,64,375 11.23 15,42,11,506 11.80
Loans & advances 13,72,50,270 11.39 13,99,64,270
49.61
Total 58,14,46,028 48.24 5,88,528,862
100
Total assets 1,20,53,69,760 100 1,18,63,22,932
SHAREHOLDERS
FUNDS:
Share capital 6,54,00,000 5.43 8,00,00,000 6.74

Secured loans 33,46,32,094 27.76 30,81,89,596 25.98
Unsecured loans 5,89,62,295 4.89 5,89,62,295 4.97
Deferred tax liability 1,76,65,692 1.47 0 0
Total 1,20,53,69,760 100 11,86,322,932 100

INTERPRETATION
current assets in 2013 is Rs.5,81,44,60,28 and in 2014 is Rs.58,85,28,862 and current
liabilities in 2013 is Rs.8,26,55,027 and in 2014 is Rs.11,96,15,894.It means the
working capital position and liquidity position are favorable.
The fixed assets in L&T Ltd are in 2013 is Rs.33,42,59,762& in 2014
isRs.30,05,44,952 and the aggregate of long-term debt and share holder’s in 2013 is
Rs.1,04,60,86,746and in 2014 is Rs.1,00,77,44,743. It means of the fixed assets are
fully financed out of short-term funds which is a healthy sign.
It means the working capital is financed out of long-term funds which is a
good practice the overall financial position of the L&T Ltd is at good sign.
(Rs in crores)
Table: 5.15

Particulars
(Rs.) (%) (Rs.) (%)
Sales 72,99,59,428 100.00 96,16,10,193 100.00

(-) cost of sales 68,23,40,484 93.48 93,94,95,966 97.70
Gross profit 4,76,18,944 6.52 2,21,14,227 2.30
(-)OPERATING
EXPENSES:
Personnel cost 4,88,95,109 6.70 4,64,16,142 4.82

Finance charges 7,09,14,448 9.71 3,12,73,802 3.25
Depreciation 3,34,15,329 4.58 2,78,26,961 2.89
15,32,24,886 20.99 10,55,16,905 10.97

Total
Total income 73,58,87,296 100.81 1,02,22,59,159 106.3

(-)Total expenditure 83,55,65,370 114.46 1,04,50,12,871 108.65

Deferred tax
liability 2,99,30,663 4.10 1,08,01,602 1.12
Fringe benefit tax 5,52,094 0.07 0 0
Current tax 0 0 0 0
Profit after tax 7,02,99,505 9.63 1,19,52,110 1.24
INTERPRETATION
2015 looks better than 2014.In case of 2014 the cost of goods sold is less than that of
2015 by 37.68%.The operating expenses in the year 2014 is more than that of 2015 by
31.14%The overall efficiency of L&T ltd during the year 2014-2015is at good sign.
(Rs in crores)
Table: 5.16
Particulars
(Rs.) (%) (Rs.) (%)
FIXED ASSETS:
Net block 30,05,44,952 25.33 27,85,51,127 24.09
Investments 28,49,84,147 24.02 32,33,06,400 27.96
deferred tax asset 1,22,64,971 1.03 2,30,66,573 1.99
Total 59,77,94,070 50.39 62,49,24,100 54.04
CURRENT ASSETS:
Inventories 20,38,32,378 17.18 27,27,48,568 23.59
Sundry debtors 15,42,11,506 13.0 8,93,27,212 7.73
Loans & advances 13,99,64,270 11.80 13,39,46,267 11.58
Total 5,88,528,862 49.61 53,13,87,860 45.96
Total assets 1,18,63,22,932 100 1,15,63,11,960 100
SHAREHOLDERS FUNDS:
Share capital 8,00,00,000 6.74 8,00,00,000 6.92
Secured loans 30,81,89,596 25.98 25,82,93,622 22.34
Unsecured loans 5,89,62,295 4.97 7,43,39,016 6.43
Deferred tax liability 0 0 0 0
Total 11,86,322,932 100 1,15,63,11,960 100

INTERPRETATION
In the above table 5.16 showed the financial performance of theL&T Ltd the
current assets in 2014is Rs.58,85,28,862and in 2015 is Rs.53,13,87,860 and current
working capital position and liquidity position are favorable. The fixed assets in L&T
Ltd are in 2014 is Rs.s30,05,44,952& in 2015 isRs.27,85,50,027 and the aggregate of
long-term debt and share holder’s in 2014 is Rs.1,00,77,44,743 and 2015 is
Rs.94,58,96,659. It means of the fixed assets are fully financed out of short-term
funds which is a healthy sign. It means the working capital is financed out of long-
term funds which is a good practice the overall financial position of the L&T Ltd is at
good sign.
(Rs in crores)
Table: 5.17
Particulars
(Rs.) (%) (Rs.) (%)
Sales 96,16,10,193 100.00 2,07,74,88,194 100.00

(-) cost of sales 93,94,95,966 97.70 1,69,04,14,060 81.37
Gross profit 2,21,14,227 2.30 38,70,74,134 18.63
(-)OPERATING
EXPENSES:
Personnel cost 4,64,16,142 4.82 59,693,452 2.87

Finance charges 3,12,73,802 3.25 4,39,22,150 2.11
Depreciation 2,78,26,961 2.89 2,88,22,416 1.39
10,55,16,905 10.97 13,24,38,018 6.37

Total
Total income 1,02,22,59,159 106.3 2,11,69,66,031 101.9


Deferred tax
liability 1,08,01,602 1.12 98,90,866 0.47
Current tax 0 0 70,43,444 0.34
Profit after tax 1,19,52,110 1.24 3,41,79,643 0.58
INTERPRETATION
The above table 5.17 showed the financial performance of L&T ltd for the year 2016
looks better than 2015 In case of 2015 the cost of goods sold is less than that of
2016by 16.33%.The operating expenses in the year 2015 is more than that of 2016 by
4.60%.The overall efficiency of L&T ltd during the year 2015-2016is at good sign.
(Rs in crores)
Table: 5.18
Particulars
(Rs.) (%) (Rs.) (%)
FIXED ASSETS:
Net block 24.09
27,85,51,127 26,62,31,857 18.36
Investments 27.96
32,33,06,400 39,48,29,790 27.23
deferred tax asset 1.99
2,30,66,573 1,31,75,707 0.91
Total 54.04
62,49,24,100 67,42,37,354 46.50
CURRENT ASSETS:
Interest accrued 0.11
Inventories 12,88,435 18,02,086 0.12
27,27,48,568 23.59 3,90,50,092 2.69
Cash & bank balance 2.95
Sundry debtors 3,40,77,378 4,10,00,686 2.83
8,93,27,212 7.73 23,00,77,235 15.87
Loans & advances 11.58
13,39,46,267 11,22,50,699 7.74
Total 45.96
53,13,87,860 77,56,31,627 53.50
Total assets 100 14,49,86,898
1,15,63,11,960 100
SHAREHOLDERS
FUNDS:
Share capital 8,00,00,000 6.92 8,00,00,000
Reserves & surplus 5.52
60,76,03,037 52.55 63,24,84,880
Secured loans 43.62
25,82,93,622 22.34 43,51,60,603
Unsecured loans 30.01
7,43,39,016 6.43 8,37,28,523
Current liabilities 5.77
13,60,76,285 11.77 21,84,94,975 15.07
Total 1,15,63,11,960 100 1,44,98,68,981 100
INTERPRETATION
current assets in 2015 is Rs.53,13,87,860 and in 2016 is Rs.77,56,31,627and current
working capital position and liquidity position are favorable. The fixed assets in L&T
Ltd are in 2015 is Rs.27,85,51,127& in 2016 is Rs.26,62,31,857 and the aggregate of
long-term debt and share holder’s in 2015 is Rs.94,58,96,659 and 2016 is
Rs.1,14,76,45,483. It means of the fixed assets are fully financed out of short-term
funds which is a healthy sign. It means the working capital is financed out of long-
term funds which is a good practice the overall financial position of the L&T Ltd is at
good sign.
(Rs in crores)
Table: 5.19

Particulars
(Rs.) (%) (Rs.) (%)
Sales 2,07,74,88,194 100.00 3,93,41,48,000 100.00

(-) cost of sales 1,69,04,14,060 81.37 3,13,00,85,000 79.56
Gross profit 38,70,74,134 18.63 1,05,25,96,806 26.75
(-)OPERATING
EXPENSES:
Personnel cost 5,96,93,452 2.87 34,99,96,000 8.89

Finance charges 4,39,22,150 2.11 4,06,90,000 1.03
Depreciation 28822416 1.39 4,00,42,000 1.02
13,24,38,018 6.37 43,07,28,000 10.94

Total
Total income 2,11,69,66,031 101.9 3,96,76,76,000 100.85


Deferred tax
liability 98,90,866 0.47 2,29,98,000 0.58
Current tax 70,43,444 0.34 9,66,00,000 2.45
Profit after tax 3,41,79,643 0.5 28,07,02,000 0.58

INTERPRETATION
The above table 5.19 showed the financial performance of L&T ltd for the year 2017
looks better than 2016. In case of 2016 the cost of goods sold is less than that of 2017
by 1.81%. The operating expense in the year 2016 is less than that of 2017 by
4.57%The overall efficiency of L&T ltd for the year 2017when compared.
(Rs in crores)
Table: 5.20
Particulars
(Rs.) (%) (Rs.) (%)
FIXED ASSETS:
Net block
Investments 26,62,31,857 18.36 44,76,10,000 24.36
deferred tax asset 39,48,29,790 27.23 45,76,16,000 24.90
1,31,75,707 0.91 0 0
Total
67,42,37,354 46.50 90,52,26,000 49.27
CURRENT ASSETS:
Interest accrued 18,02,086 0.12 0.12
Inventories 22,24,000
3,90,50,092 2.69 42,15,26,000 22.94
Cash & bank balance 4,10,00,686 2.83 11.99
Sundry debtors 22,04,23,000
23,00,77,235 15.87 15,50,51,000 8.44
Loans & advances 11,22,50,699 7.74 7.23
13,27,99,000
Total 77,56,31,627 53.50 50.72
93,20,23,000
Total assets 14,49,86,898 100 100
1,83,72,49,000
SHAREHOLDERS
FUNDS:
Share capital 8,00,00,000 5.52 9,08,30,000 4.95
Secured loans 43,51,60,603 30.01 42,77,16,000 23.28
Unsecured loans 8,37,28,523 5.77 9,82,27,000 5.35
Total 1,44,98,68,981 100 1,83,72,49,000 100

INTERPRETATION
current assets in 2016 is Rs.77,56,31,627and in 2017 is Rs.93,20,23,000 and current
liabilities in 2016 is Rs.21,84,94,975and in 2017 is Rs.35,55,41,000.It means the
working capital position and liquidity position are favorable.The fixed assets in L&T
Ltd are in 2016 is Rs.26,62,31,857& in 2017 is Rs.44,76,10,000and the aggregate of
long-term debt and share holder’s in 2016is Rs.1,14,76,45,483and 2017 is Rs.1,
39,34,87,000. It means of the fixed assets are fully financed out of short-term funds
which is a healthy sign. It means the working capital is financed out of long-term
funds which is a good practice the overall financial position of the L&T Ltd is at good
sign.
CURRENT RATIO
CURRENT RATIO=C.A/C.L
Current Asset Liability Ratio(Rs in crores)
Table-5.21
Year
Current Assets Current Liabilities Current Ratio
2012-2013 2,76,062 2,08,869 1.32
2013-2014 3,10,002 2,43,220 1.27
2014-2015 4,53,597 3,76,332 1.2
2015-2016 5,80,804 3,97,574 1.46
2016-2017 7,71,519 5,02,024 1.54
GRAPH 5.21
Current Ratio
1.6
1.4
1.2
1
0.8 1.46 1.54
1.32 1.27 1.2
0.6
0.4
0.2
0
2012-2013 2013-2014 2014-2015 2015-2016 2016-2017
INTERPRETATION
The above table 5.21 showed current ratio during the study period 2012-2013
to 2016-2017. The current ratio showed a fluctuation trend during the study period
from 2012 to2013 to2016-2017.The highest ratio showed during the year 2016-2017
is 1.54 and the lowest ratio showed during the year 2014 to 2015 is 1.2 .The idle
current ratio is 2:1
TABLE-5.22
NET WORKING CAPITAL
Net Working Capital= Net Working Capital / Capital Employed
NET WORKING CAPITALRS in crores
Net Working Capital Capital Employed Ratios(in
Year
(inRS) (in RS) proportion)
2012-2013 67,193 79,459 0.84
2013-2014 96,410 1,07,986 0.89
2014-2015 77,265 96,894 0.797
2015-2016 1,83,230 2,07,051 0.884
2016-2017 2,69,495 3,05,907 0.881
Source: Annual reports of L&T
Graph 5.22
Source: Table 5.22

Interpretation
The above table 5.21 showed current ratio during the study period 2012-2013 to 2016-
2017. The current ratio showed a fluctuction trendduring the study period from 2012
to2013 to2016-2017.The highestratioshowed during the year 2016-2017 is 1.54 and
the lowest ratio showed during the year 2014 to 2015 is 1.2 .The average ratio during
the study period is ---- .The idle current ratio is 2:1
TABLE -5.23
DEBT EQUITY RATIO
Debt Equity Ratio= Total Debt/Equity
DEBT EQUITY RATIORS in crores

Total debt Equity Ratios
year
(in RS) (in RS) (in proportion)
2012-2013 1,053 3,252 0.32
2013-2014 607 3,252 0.18
2014-2015 587 3,252 0.18
2015-2016 2,566 3,252 0.789
2016-2017 2,034 3,252 0.62
Source: Annual reports of L&T
GRAPH-5.23
Source:Table 5.23
Interpretation
to 2016-2017. The current ratio showed a fluctuction trendduring the study period
from 2012 to2013 to2016-2017.The highestratioshowed during the year 2016-2017 is
1.54 and the lowest ratio showed during the year 2014 to 2015 is 1.2 .The average
ratio during the study period is ---- .The idle current ratio is 2:1
TABLE -5.24
FIXED ASSETS RATIO
Fixed Assets Ratio= Fixed Assets/Capital Employed
FIXED ASSETS RATIO
Capital
Fixed Assets Ratios(in
year employed (in
(in RS) proportion)
RS)
2012-2013 12,347 79,459 0.15
2013-2014 9,909 1,07,986 0.09
2014-2015 17,699 96,894 0.18
2015-2016 22,595 2,07,051 0.11
2016-2017 31,830 3,05,-907 0.1
Source: Annual Reports of L&T
GRAPH :5.24
Source: Table 5.24

Interpretation
to 2016-2017. The current ratio showed a fluctuction trendduring the study period
from 2012 to2013 to2016-2017.The highestratioshowed during the year 2016-2017 is
1.54 and the lowest ratio showed during the year 2014 to 2015 is 1.2 .The average
ratio during the study period is ---- .The idle current ratio is 2:1
TABLE -5.25
GROSS PROFIT RATIO

Gross Profit Ratio= Gross Profit /Net Sales
GROSS PROFITRS in crores
Gross profit Net sales Ratios
year
(in RS) (in RS) (in proportion)
2012-2013 63,290 2,89,241 0.218
2013-2014 68,916 3,10,235 0.2224
2014-2015 68,478 4,14,816 0.165
2015-2016 86,483 5,00,342 0.172
2016-2017 1,30,330 6,65,323 0.196

Source: Annual Reports of L&T
GRAPH – 5.25
Source: Table 5.25
Interpretation
The above table 5.21 showed current ratio during the study period 2012-2013 to 2016-
2017. The current ratio showed a fluctuction trendduring the study period from 2012
to2013 to2016-2017.The highestratioshowed during the year 2016-2017 is 1.54 and
the lowest ratio showed during the year 2014 to 2015 is 1.2 .The average ratio during
the study period is ---- .The idle current ratio is 2:1
CHAPTER-6
FINDINGS
1. The current ratio of L AND T was 1.32 in the year 2012 There was decrease
in the ratio up to the year 2016 The ratio is decreasing year by year. But the L
AND T is maintaining current ratio more than the standard norms of 2.
2. The organization is able to maintain both current ratio and quick ratio above
the standard norms. i.e. the ideal current ratio for the concern is 2:1 and the
quick ratio is 1:1 but the cash ratio is fluctuating.
3. The quick ratio of the organization is in decreasing trend year by year.
4. Investment in current assets has been increasing.
5. The inventory turnover ratio of L AND T is fluctuating i.e., showing
decreasing trend during the years 2012 to 2016 But there onwards it has
slowly increased till the financial year.
SUGGESTIONS
 The company has to exercise cost of control and cost of reduction techniques
to increase its profitability.
 The DEBT EQUITY RATIO in2013 is 0.8. the ratio has decreased than
previous years except for 2012, which had 0.32. the decreasing ratio shows the
inefficient management. They should concentrate more on the collection of the
debts.
 The investment in loans and advances should be minimized to possible extent.
 Effective internal control system should be established. So that it can have
control over all aspects of the company.
CONCLUSION
The current ratio of L AND T is decreasing year by year . In the year 2011 it
was1.32 and during the year 2013 it has gone down to 1.2 later in the next financial
year 2014 it has gone up to 1.46, so the company should concentrate effectively on
the management of Current Assets and Current Liabilities.
1. The Net Working Capital of L AND T is good for almost in range for each and
every year. It is always in the ideal ratio for every organization.
2. The L AND T is using the moving average method in valuation of stock.
3. The debtors constitute nearly 50% of the Total Current Assets. For the
Company it is difficult to manage the accounts receivables. The company
should collect debts as quickly as possible.
BIBLIOGRAPHY
 http://www.asianpaints.com/financial_information/index.php
 http://www.studyfinance.com/lessons/workcap
 www.bizsearchpapers.com
 http://www.antiessays.com/free-essays/9076.html
 http://www.L AND Thyderabad.com/L AND
T_hyderabad_unit.htm
 http://en.wikipedia.org/wiki/Bharat_Heavy_Electricals_Limited
 Financial Management –I M Pandey.
 Accounting for Managers-Jelsy Joseph Kuppapally.
 Financial statement analysis - GokulSinha.
Programme Educational Objectives (PEOs)
PEO
Programme Educational Objectives
No.
To provide strong foundation in Management Education and impart
I
fundamentals for necessary skills to the students.
To inculcate the habit of sense of ethical and professional attitude with
II
multidisciplinary approach for a strong pedagogical insight.
To provide a strong team spirit, analytical problem – solving approach to
III students through Department, Industry interaction and encourage the
Entrepreneurial, Research and Consultancy skills among the students.
Programme Outcomes
PO.
Programme Outcomes
No.
Apply knowledge of management theories and practices to solve business
I
problems.
Foster Analytical and critical thinking abilities for data-based decision
II
making.
III Ability to develop Value based Leadership ability.

Ability to understand, analyze and communicate global, economic, legal,
IV
and ethical aspects of business.
Ability to lead themselves and others in the achievement of organizational
V
goals, contributing effectively to a team environment.
Ability to develop strong foundation in functional areas like Finance,
VI
Marketing, HR, Operations, Systems & Quantitative Techniques.
VII An ability to communicate effectively both verbal and non-verbal

An ability to keep abreast the latest developments in the management
VIII
education principles and practices for sustained vitality of the Industry
and enhance Entrepreneurial spirit skills.
PO’s and Project Co’s Relevance with Project Work

PEO
Programme Educational Objectives Relevance
No.
To provide strong foundation in
The students used the basic
Management Education and impart
I skills while undergoing the
fundamentals for necessary skills to the
project.
students.
To inculcate the habit of sense of
Students understood the
ethical and professional attitude with
II corporate culture and the
multidisciplinary approach for a strong
process in a practical way
pedagogical insight.
To provide a strong team spirit,
analytical problem – solving approach
The students inculcated the
to students through Department,
III traits of team work and
Industry interaction and encourage the
problem solving
Entrepreneurial, Research and
Consultancy skills among the students.
Programme Outcomes
PO. No. Programme Outcomes Relevance
Students had applied their
Apply knowledge of management theories
I knowledge to solve the practical
and practices to solve business problems.
business problems.
Foster Analytical and critical thinking Students augmented with the critical
II
abilities for data-based decision making. thinking abilities
Ability to develop Value based Leadership Imbibed the leadership abilities
III
ability. through the observation.
Ability to understand, analyze and
Understood and analyze the various
IV communicate global, economic, legal, and
aspects of business
ethical aspects of business.
Ability to lead themselves and others in
the achievement of organizational goals,
V No
contributing effectively to a team
environment.
Ability to develop strong foundation in
Students understood how the
functional areas like Finance, Marketing,
VI functional departments are working
HR, Operations, Systems & Quantitative
in organization.
Techniques.
VII An ability to communicate effectively Students augment their presentation
both verbal and non-verbal and writing skills
An ability to keep abreast the latest
developments in the management
VIII education principles and practices for No
sustained vitality of the Industry and
enhance Entrepreneurial spirit skills.
Project Course Outcome

Course
Course Outcome Description Description
Outcome
Students are able to understand the various Students experienced the industry
CO1
organizational practices practices
Students developedthe problem solving Students understood the required

CO2
skills through the learned concepts skills for problems solving
Project helped the students for enhancing Students are enriched with creative
CO3
the students writing and presentation skills presentation.
Programme Outcomes – MBA Programme
No. Programme Outcomes Project
Apply knowledge of management theories and practices to solve business
1
problems 
Foster Analytical and critical thinking abilities for data-based decision
2 -
making.
3 Ability to develop Value based Leadership ability -

Ability to understand, analyze and communicate global, economic, legal,
4
and ethical aspects of business. 
Ability to lead themselves and others in the achievement of organizational
5
goals, contributing effectively to a team environment. 
Ability to develop strong foundation in functional areas like Finance,

6
Marketing, HR, Operations, Systems & Quantitative Techniques 
7 An ability to communicate effectively both verbal and non-verbal 

An ability to keep abreast the latest developments in the management
8 education principles and practices for sustained vitality of the Industry and -
enhance Entrepreneurial spirit skills.

Data Analysis and Interpretation

Diunggah oleh

Informasi Dokumen

Judul Asli

Hak Cipta

Format Tersedia

Bagikan dokumen Ini

Bagikan atau Tanam Dokumen

Opsi Berbagi

Apakah menurut Anda dokumen ini bermanfaat?

Apakah konten ini tidak pantas?

Hak Cipta:

Format Tersedia

Data Analysis and Interpretation

Diunggah oleh

Hak Cipta:

Format Tersedia

DATA ANALYSIS AND INTERPRETATION

COMPARATIVE INCOME STATEMENT (2012 – 2013)

2012 2013 Change Change

Sales 1,21,73,98,660 1,02,83,30,179 18,90,68,481 15.53

Operating Profit 1,25,68,480 2,62,31,440 (1,36,62,960) (108.70)

Total Income 1,22,36,78,056 1,06,76,92,891 15,59,85,165 12.75

Profit After Tax 1,66,79,038 88,03,173 78,75,865 47.22

2012 2013 Change Change

Net block 36,82,09,241 33,42,59,762 ( 3,39,49,479) (9.2)

Total 66,16,78,922 62,39,23,732 (3,77,55,190) (0.570)

Interest accrued 16,19,280 21,09,235 4,98,955 30.98

Total 72,82,83,202 58,14,46,028 (14,68,37,174) (20.16)

Total Assets 1,38,99,68,124 1,20,53,69,760 (18,45,92,364) (13.2)

Share capital 6,54,00,000 6,54,00,000 0 0

Total 1,38,99,62,124 1,20,53,69,760 (18,45,92,364) (13.2)

 In case of L&T there is a decrease in working capital by Rs.49,87,91,001.

Sales 1,02,83,30,179 72,99,59,428 29,83,70,751 29.01

Gross profit 11,29,13,619 4,76,18,944 6,52,94,675 57.82

Personnel cost 5,03,36,287 4,88,95,109 14,41,178 2.86

13,91,45,059 15,32,24,886 1,40,79,827 10.12

Operating profit 2,62,31,440 10,56,05,942 (7,93,74,502) (302.59)

Total income 1,06,76,92,891 73,58,87,296 33,18,05,595 31.08

Profit before tax 1,31,31,272 9,96,78,074 (8,65,46,802) (659.08)

Profit after tax 88,03,173 7,02,99,505 (6,14,96,332) (698.570)

2013 2014 Change Change

Net block 33,42,59,762 30,05,44,952 (3,37,14,810) (10.00)

Total 62,39,23,732 59,77,94,070 (3,83,94,633) (6.15)

Interest accrued 21,09,235 5,79,248 (15,29,987) (72.53)

Total 58,14,46,028 5,88,528,862 70,82,834 2.52

Total Assets 1,20,53,69,760 1,18,63,22,932 (1,90,46,828) (1.58)

Share capital 6,54,00,000 8,00,00,000 (1,46,00,000) (22.32)

Total 1,20,53,69,760 11,86,322,932 (1,90,46,828) (1.58)

2014 2015 Change Change

Sales 72,99,59,428 96,16,10,193 23,16,50,765 31.73

Gross profit 4,76,18,944 2,21,14,227 2,55,04,717 53.56

Personnel cost 4,88,95,109 4,64,16,142 24,78,967 5.06

15,32,24,886 10,55,16,905 4,77,07,981 31.13

Operating profit 10,56,05,942 8,34,02,678 2,22,03,264 21.02

Total income 73,58,87,296 1,02,22,59,159 28,63,71,863 38.91

Profit before tax 9,96,78,074 2,27,53,712 (7,69,24,362) (77.17)

Profit after tax 7,02,99,505 1,19,52,110 (5,83,47,395) 82.99

2014 2015 Change Change

Net block 30,05,44,952 27,85,51,127 (2,19,93,825) (7.317)

Total 59,77,94,070 62,49,24,100 2,71,30,030 4.538

Interest accrued 5,79,248 12,88,435 7,09,187 122.43

Total 5,88,528,862 53,13,87,860 (5,71,41,002) (9.709)

Total Assets 1,18,63,22,932 1,15,63,11,960 (3,00,10,972) (2.529)

Share capital 8,00,00,000 8,00,00,000 0 -----

Total 11,86,322,932 1,15,63,11,960 (3,00,10,972) (2.529)

Of thecurrent assets debtors decreased by 42.07%. It means the company is able

2015 2016 Change Change

Sales 96,16,10,193 2,07,74,88,194 1,11,58,78,001 116.04

Gross profit 2,21,14,227 38,70,74,134 38,49,59,907 1740.78

Personnel cost 4,64,16,142 5,96,93,452 1,32,77,310 28.60

10,55,16,905 13,24,38,018 2,69,21,113 25.51

Operating profit 8,34,02,678 25,46,36,116 17,12,33,438 205.31

Total income 1,02,22,59,159 2,11,69,66,031 1,09,47,06,872 107.09

Profit before tax 2,27,53,712 5,11,13,953 2,83,60,241 124.64

Profit after tax 1,19,52,110 3,41,79,643 2,22,27,533 185.97

2015 2016 Change Change

Net block 27,85,51,127 26,62,31,857 (1,23,19,270) (4.42)

Total 62,49,24,100 67,42,37,354 4,93,13,254 7.89

Interest accrued 12,88,435 18,02,086 5,13,651 39.86