Financial Accounting: Click To Edit Master Subtitle Style

Financial accounting
Presented
: Surabhi
Kapadia
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to edittoMaster
subtitle
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Presented by : Saif Siddiqui
Roll no : 06
12/20/2011
finencial
LOGO
LOGO
v
v
v
Bannari Amman
Sugars Ltd.
Date of Establishment 1983
Business Operation Sugar
Background Bannari Amman Sugars
incorporated in 1983, is engaged in the
manufacturing of sugar, alcohol, liquor,
granite, biocompost, biodiesel and power.
Company is a part of conglomerate
Bannari Amman Group.
12/20/2011
22
finencial accounting LOGO

financial
Our mission
v
We seek to grow together on the platform

of innovation innovation in technology;
innovation in systems and innovation in
practices by developing sustainable
partnerships.
12/20/2011
33
Bannari amman
suger limited
v Motto
Strive to perform best at all times
Objectives
12/20/2011
44
Objectives
v
Our Endeavour is to
Identity and improve the processes to have

a continuous up gradation of the quality of
the end products
Serve in the best interest of cane growers
and shareholders
Maximize productivity by optimizing all
inputs
Expand and diversity utilizing by product in a
planned
manner
12/20/2011
55
Bannari Amman
Sugars Ltd.
v Financials Total Income - Rs. 8315.851
Million ( year ending Mar 2011)
Net Profit - Rs. 530.614 Million ( year
ending Mar 2011)
v Bankers Bank of Baroda, Bank of India ,
Canara Bank , Federal Bank, Indian
Overseas Bank, Karur Vysya Bank,
Punjab National Bank, State Bank of
Hyderabad, State Bank of India, State
Bank of Travancore, The Lakshmi Vilas
Bank Ltd, Union Bank of India
66
finencial
accounting
v12/20/2011
Auditors PN Raghavendra
Rao
& CoLOGO
Financial
Highlights
Financial Year
2008-09
2009-10
2010-11
Turnover
67404.42
85346.50
108067.29
Other Income
1727.03
897.93
773.12
Total Income
(incl Stock Adj)
69131.45
86244.43
108840.41
Raw Materials
34324.72
42995.38
65666.01
Traded Goods
--
--
33.95
Excise Duty on
Stock
(400.66)
(799.89)
804.92
Overhead & Other

Exp
17651.51
19710.77
27427.63
Overhead & Other

Ex
17651.51
19710.77
27427.63
PBDIT
17555.88
24338.17
14907.90
12/20/2011
77
Depreciation
3408.23
3834.06
7083.08
Interest
958.14
530.34
2215.65
Pre-Tax Profit
13189.51
19973.77
5609.17
Tax
1206.74
5610.44
303.03
Post-Tax Profit
11982.77
14363.33
5306.14
Equity Capital
1143.97
1143.97
1143.97
Reserves
54270.49
67301.16
71273.33
Turnover = Net Sales + Closing Stock Opening Stock
12/20/2011
88
Key Financial Ratios
2008- 09
2009 - 10
20010- 11
Financial Year
2008 - 09
2009 - 10
2010 - 11
Other Income/Turnover %
2.56
1.05
0.72
Overheads/Turnover %
26.19
23.09
25.38
Interest/Turnover %
1.42
0.62
2.05
PBIDT/Turnover %
26.05
28.52
13.80
NP/Turnover %
19.57
23.40
5.19
Cash Profit/Turnover %
24.62
27.90
11.74
ROCE (PBIDT/Average Capital

Employed) %
21.55
28.60
13.87
ROCE (PBIT/Average Capital

Employed) %
17.36
24.09
7.28
Capital Output Ratio(Turnover /

Average Capital Employed)
82.73
100.29
100.55
Financial Ratios
12/20/2011
99
Balance Sheet
Ratios
2009 - 10
2010- 11
Debt Equity Ratio 0.22 / 2.98

(Long Term Debt to
Equity)
0.23 / 4.94
0.14 / 9.77
Debtors' Turnover
(Days)
38 /
19
34
Inventory Turnover 136

(Days)
79
161
Current Ratio
1.63 / 2.15
1.72 / 2.53
2.07 / 4.23
Quick Ratio 1.43

1.24
0.80 / 1.35
1.04 /1.25
0.84 /1.95
Average Turnover
Ratio
(Total Revenue /
Total Assets)
0.81
0.87
0.81
12/20/2011
2008 - 09
1010
Per Share Data
2008 - 09
2009 - 10
2010 - 11
EPS (Rs)
103.05 / 0.31
125.56 / -29.27
46.38 / -47.43
CEPS (Rs)
132.84 / 9.23
159.07 / -15.81
108.30 / -29.06
Dividend on Equity 10.00

(Rs)
10.00
10.00
- Pref (Rs)
9.00
--
--
Dividend (Rs in
Lakhs)
1532.76
1338.39
1333.97
Net Profit after tax 11982.77

(Rs in Lakhs)
14363.33
5306.14
Book Value (Rs)
598.31 /27.37
633.03 / 20.06
12/20/2011
484.40 / 56.64
1111
Balance Sheet of
bannari amman sugers limited
12/20/2011
1212
Particulars
Jun-11
Mar-10
Mar-09
Share Capital
109.08
34.08
34.08
Reserves Total
-60.00
34.67
93.10
49.08
68.75
127.18
Secured Loans
413.03
533.73
419.23
Unsecured Loans
204.97
0.00
15.00
Total Debt
618.00
533.73
434.23
Total Liabilities
667.08
602.48
561.41
Gross Block
622.18
591.16
526.91
Less : Accumulated Depreciation
132.42
96.27
70.76
0.00
0.00
0.00
489.76
494.89
456.15
Lease Adjustment
0.00
0.00
0.00
Capital Work in Progress
1.40
10.93
65.53
13.68
13.68
5.24
SOURCES OF FUNDS :
Total Shareholders Funds
APPLICATION OF FUNDS :
Less:Impairment of Assets
Net Block
Investments
12/20/2011
1313
Mar-09
Current Assets, Loans &
Advances
Inventories
124.59
88.59
51.48
Sundry Debtors
19.77
19.80
23.47
Cash and Bank
8.75
3.12
5.60
Loans and Advances
78.35
64.11
57.39
Total Current Assets
231.46
175.62
137.94
54.78
69.37
64.24
0.69
0.89
14.87
55.47
70.26
79.11
175.99
105.36
58.83
0.00
0.00
0.00
Deferred Tax Assets
31.01
12.59
6.12
Deferred Tax Liability
44.76
34.97
30.46
Net Deferred Tax
-13.75
-22.38
-24.34
Total Assets
667.08
602.48
561.41
Less : Current Liabilities and

Provisions
Current Liabilities
Provisions
Total Current Liabilities
Net Current Assets
Miscellaneous Expenses not
written off
Contingent
Liabilities
12/20/2011
18.85
1414
finencial87.11
accounting LOGO18.72
Profit & Loss
12/20/2011
1515
Particulars
INCOME :
Mar-11
Sales Turnover
Excise Duty
Net Sales
Other Income
Stock Adjustments
Total Income
EXPENDITURE :
Raw Materials
Mar-10
Mar-09
842.87
902.25
720.03
19.02
25.21
21.19
823.85
877.04
698.84
7.73
8.98
17.27
256.82
-23.57
-20.78
1,088.40
862.45
695.33
657.00
429.95
343.25
Power & Fuel Cost
95.32
56.47
50.20
Employee Cost
40.71
29.62
25.01
Other Manufacturing
Expenses
87.74
63.46
57.63
Selling and Administration

Expenses
45.58
41.89
33.93
Miscellaneous Expenses
11.97
-3.14
8.89
12/20/2011
1616
Particulars
Mar-11
Mar-10
Mar-09
0.00
0.00
0.00
Total Expenditure
938.32
618.25
518.91
Operating Profit
150.08
244.20
176.42
23.16
6.12
10.44
126.92
238.08
165.98
Depreciation
70.83
38.34
34.08
Profit Before Tax
56.09
199.74
131.90
Tax
-4.87
30.93
7.85
Fringe Benefit tax
0.00
0.00
0.20
Deferred Tax
7.90
25.18
4.02
Reported Net Profit
53.06
143.63
119.83
Extraordinary Items
1.57
0.01
-0.16
51.49
143.62
119.99
Adjst. below Net Profit
0.00
0.05
-0.05
P & L Balance brought

forward
12.62
17.32
17.32
Less: Pre-operative
Expenses Capitalised
Interest
Gross Profit
Adjusted Net Profit
12/20/2011
1717
Particulars
Mar-11
Mar-10
Mar-09
0.00
0.00
0.00
Appropriations
54.33
148.38
119.78
P & L Balance carried down
11.35
12.62
17.32
Dividend
11.43
11.44
11.44
0.00
0.00
1.66
100.00
100.00
100.00
Earnings Per Share-Unit Curr
44.72
123.85
101.35
Earnings Per Share(Adj)-Unit

Curr
44.72
123.85
101.35
633.02
598.30
484.39
Statutory Appropriations
Preference Dividend
Equity Dividend %
Book Value-Unit Curr
12/20/2011
1818
Cash Flow
12/20/2011
1919
Particulars
Mar-11
Mar-10
Mar-09
5.58
5.50
93.59
-204.77
287.72
184.87
Net Cash Used In Investing

Activities
-61.43
-237.76
-114.86
Net Cash Used In Financing

Activities
265.50
-49.88
-158.10
-0.70
0.08
-88.09
4.88
5.58
5.50
Cash and Cash Equivalents at

Begining of the year
Net Cash from Operating
Activities
Net Inc/(Dec) In Cash And Cash

Cash And Cash Equivalents At
End Of The Year
12/20/2011
2020
bannari Sugar Industries- Key

Fundamentals
12/20/2011
2121
Market Cap (Rs Cr.):
577
Latest Div. (%):
100.00
EPS - TTM (Rs):-
53.15
Div. Yield (%):
1.98
P/E Ratio (x):
9.54
Book Value / sh. (Rs) :
633.03
Face Value (Rs):
10.00
P/B Ratio (x):

12/20/2011
.80
2222
IndustriesShareholding
Pattern
No. of Shares
% Holding
Promoters
.63Cr.
54.72%
Other Companies
0.12Cr.
10.66%
General Public
0.32Cr.
28.04%
12/20/2011
2323
Bannari Sugar
IndustriesFinancials
Q1 / 2011
Ann 2011
Total Income Cr.
269
821
EBIT Cr.
27
77
PAT Cr.
14
53
EPS (Rs.)
12.35
46.38
12/20/2011
2424
Company History Parrys Sugar Ind

v
v
v
Parrys Sugar Industries Limited engages

in the production and sale of sugar
certified ISO 9000:2001 and the distillery
is certified "zero-effluent
Date of Establishment 1986
House Name: GMR Group
12/20/2011
2525
Our Mission
v
We seek to grow together on the platform of

innovation innovation in technology; innovation in
systems and innovation in practices by developing
sustainable partnerships.
We are committed to building a capable agri-based
organization that will make a difference to the
economy through creation of value value not only to
our shareholders but also to our partners, namely,
farmers, suppliers and employees.
12/20/2011
2626
Balance Sheet
parrys
12/20/2011
2727
Particulars
SOURCES OF FUNDS :
Jun-11
Mar-10
Mar-09
Share Capital
109.08
34.08
34.08
Reserves Total
-60.00
34.67
93.10
49.08
68.75
127.18
Secured Loans
413.03
533.73
419.23
Unsecured Loans
204.97
0.00
15.00
Total Debt
618.00
533.73
434.23
Total Liabilities
667.08
602.48
561.41
Total Shareholders Funds
APPLICATION OF FUNDS :
Gross Block
622.18
591.16
526.91
Less : Accumulated
Depreciation
132.42
96.27
70.76
0.00
0.00
0.00
489.76
494.89
456.15
Lease Adjustment
0.00
0.00
0.00
Capital Work in Progress
1.40
10.93
65.53
Less:Impairment of Assets
Net Block
12/20/2011
Investments
2828
13.68
finencial
13.68
accounting LOGO5.24
Particulars
Jun-11
Mar-10
Mar-09
124.59
88.59
51.48
Sundry Debtors
19.77
19.80
23.47
Cash and Bank
8.75
3.12
5.60
Loans and Advances
78.35
64.11
57.39
Total Current Assets
231.46
175.62
137.94
Current Assets, Loans &

Advances
Inventories
Less : Current Liabilities and
Provisions
Current Liabilities
54.78
69.37
64.24
0.69
0.89
14.87
55.47
70.26
79.11
175.99
105.36
58.83
0.00
0.00
0.00
Deferred Tax Assets
31.01
12.59
6.12
Deferred Tax Liability
44.76
34.97
30.46
Net Deferred Tax
-13.75
-22.38
-24.34
Total Assets
667.08
602.48
561.41
Provisions
Total Current Liabilities
Net Current Assets
Miscellaneous Expenses not
written off
Contingent Liabilities
12/20/2011
18.85
2929
87.11
18.72
Profit and loss
12/20/2011
3030
Particulars
INCOME :
Jun-11
Sales Turnover
Excise Duty
Net Sales
Other Income
Stock Adjustments
Total Income
EXPENDITURE :
Raw Materials
Mar-10
Mar-09
429.85
209.59
131.53
16.04
5.83
4.69
413.81
203.76
126.84
4.13
23.81
8.07
33.09
39.49
15.38
451.03
267.06
150.29
348.82
193.35
75.80
6.67
4.02
4.32
Employee Cost
26.04
18.04
10.94
Other Manufacturing
Expenses
33.68
21.03
17.48
Selling and Administration

Expenses
21.41
17.19
8.84
4.05
4.29
2.31
Power & Fuel Cost
Miscellaneous Expenses
12/20/2011
3131
Particulars
Jun-11
Mar-10
Mar-09
0.00
0.00
0.00
Total Expenditure
938.32
618.25
518.91
Operating Profit
150.08
244.20
176.42
23.16
6.12
10.44
126.92
238.08
165.98
Depreciation
70.83
38.34
34.08
Profit Before Tax
56.09
199.74
131.90
Tax
-4.87
30.93
7.85
Fringe Benefit tax
0.00
0.00
0.20
Deferred Tax
7.90
25.18
4.02
Reported Net Profit
53.06
143.63
119.83
Extraordinary Items
1.57
0.01
-0.16
51.49
143.62
119.99
0.00
0.05
-0.05
Less: Pre-operative
Expenses Capitalised
Interest
Gross Profit
Adjusted Net Profit

Adjst. below Net Profit
12/20/2011
3232
Particulars
Mar-11
Mar-10
Mar-09
12.62
17.32
17.32
0.00
0.00
0.00
Appropriations
54.33
148.38
119.78
P & L Balance carried down
11.35
12.62
17.32
Dividend
11.43
11.44
11.44
0.00
0.00
1.66
100.00
100.00
100.00
Earnings Per Share-Unit Curr
44.72
123.85
101.35
Earnings Per Share(Adj)-Unit

Curr
44.72
123.85
101.35
633.02
598.30
484.39
P & L Balance brought

forward
Statutory Appropriations
Preference Dividend
Equity Dividend %
Book Value-Unit Curr
12/20/2011
3333
Cash flow
Particulars
Mar-11
Mar-10
Mar-09
5.58
5.50
93.59
-204.77
287.72
184.87
Net Cash Used In Investing

Activities
-61.43
-237.76
-114.86
Net Cash Used In Financing

Activities
265.50
-49.88
-158.10
-0.70
0.08
-88.09
4.88
5.58
5.50
Cash and Cash Equivalents at

Begining of the year
Net Cash from Operating
Activities
Net Inc/(Dec) In Cash And Cash

Cash And Cash Equivalents At
End Of The Year
12/20/2011
3434
IndustriesComparative
Analysis
Today
1 Month
3 Months
1 Year
3 Years
Parrys Sugar 4.95%

Industries
5.49%
6.85%
34.72%
93.41%
BSE
Smallcap
11.66%
18.1%
36.76%
66.24%
26.99%
105.01%
1.51%
CNX NIFTY 1.01%

JUNIOR
12/20/2011
9.56%
10.89%
3535
Parrys Sugar Industries- Key

Fundamentals
12/20/2011
3636
Market Cap (Rs Cr.):
200
Latest Div. (%):
10.00
EPS - TTM (Rs):-
35.68
Div. Yield (%):
N.A.
P/E Ratio (x):
-2.67
Book Value / sh. (Rs) :
-20.06
Face Value (Rs):
10.00
P/B Ratio (x):

12/20/2011
-4.99
3737
IndustriesShareholding
Pattern
No. of Shares
% Holding
Promoters
1.30Cr.
65.00%
Other Companies
0.49 Cr.
24.39%
General Public
0.16 Cr.
8.14%
12/20/2011
3838
Parrys Sugar
IndustriesFinancials
Q1 / 2011
Ann 2011
Total Income Cr.
78
418
EBIT Cr.
-21
-18
PAT Cr.
-35
-95
EPS (Rs.)
-17.38
-47.43
12/20/2011
3939
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Financial accounting

finencial accounting LOGO

We seek to grow together on the platform

finencial accounting LOGO

finencial accounting LOGO

Identity and improve the processes to have

Overhead & Other

Overhead & Other

finencial accounting LOGO

Turnover = Net Sales + Closing Stock Opening Stock

finencial accounting LOGO

Key Financial Ratios

ROCE (PBIDT/Average Capital

ROCE (PBIT/Average Capital

Capital Output Ratio(Turnover /

finencial accounting LOGO

Debt Equity Ratio 0.22 / 2.98

Inventory Turnover 136

Quick Ratio 1.43

finencial accounting LOGO

Per Share Data

Dividend on Equity 10.00

Net Profit after tax 11982.77

Book Value (Rs)

finencial accounting LOGO

finencial accounting LOGO

Less : Accumulated Depreciation

Capital Work in Progress

Total Shareholders Funds

finencial accounting LOGO

Cash and Bank

Loans and Advances

Total Current Assets

Deferred Tax Assets

Deferred Tax Liability

Net Deferred Tax

Less : Current Liabilities and

Profit & Loss

finencial accounting LOGO

Power & Fuel Cost

Selling and Administration

finencial accounting LOGO

Profit Before Tax

Fringe Benefit tax

Reported Net Profit

Adjst. below Net Profit

P & L Balance brought

Adjusted Net Profit

finencial accounting LOGO

P & L Balance carried down

Earnings Per Share-Unit Curr

Earnings Per Share(Adj)-Unit

Book Value-Unit Curr

finencial accounting LOGO

finencial accounting LOGO

Net Cash Used In Investing

Net Cash Used In Financing

Cash and Cash Equivalents at

Net Inc/(Dec) In Cash And Cash

finencial accounting LOGO

bannari Sugar Industries- Key

finencial accounting LOGO