Ankit's Project

8/13/2019 Ankit's Project

1/67

A SUMMER TRAINING PROJECT

REPORT

ON

FINANCIAL STATEMENT ANALYSIS OF

JINDAL STEEL

SUBMITTED IN THE PARTIAL FULFILLMENT FOR THE AWARD OF

DEGREE OF MASTER IN BUSINESS ADMINISTRATION 2012-14

UNDER THE GUIDANCE OF:

MS. SHRUTI MALIK

FACULTY, RDIAS

SUBMITTED BY:

ANKIT RELAN

ROLLNO.05380303912

BATCHNO. 2012-14

SECOND SHIFT

RUKMINI DEI INSTITUTE OF ADANCED STUDIES

A! ISO "001:200# C$%&'('$) I!*&'&+&$

NAAC A,,%$)'&$) G%)$ A.A//%$) 3 AICTE HRD M'!'*&%3 G&5 ( I!)'6

A(('7'&$) & G+%+ G'!) S'!89 I!)%/%*&9 U!'$%*'&3 D$79'

2A 2B M)9+! C9;


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T7$ ( C!&$!&*

Table of Contents

Student

declaration.

Certificate from Guide........

..........

Acknowledgement.................................................................................

Executive Summary...

List of Tables

CHAPTER- 1 INTRODUCTION

!" A#$%& &'( I)*%+&

#" S&(( /!)&+ ) I)*!

" A#$%& T'( C$!)

CHAPTER 2 LITERATURE REIE6

!" L&(!&%( R(7(

#" A#$%& &'( T$

CHAPTER 3 RESEARCH METHODOLO/Y

!" P%$+( $ &'( S&%*

#" R(+(!' O#:(&7(+ $ &'( S&%*

" R(+(!' M(&'$*$$; $ &'( S&%*

R(+(!' *(+;)

D!&! C$(&$) T(')


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S!( *(+;)

S!( +=(

S!); (&'$*

M(&'$* $ *!&! $(&$)

I)+&%()& $ *!&! $(&$)

L&!&$)+

CHAPTER 4 ANALYSIS> INTERPRETATION

!" A)!++

#" I)&((&!&$)

CHAPTER- 5 FINDIN/S > SU//ESTIONS

!" S%;;(+&$)+

CHAPTER- ? CONCLUSION

BIBLIO/RAPHY

ANNE@URES

3


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STUDENT DECLARATION

T'+ &$ (& &'!& I '!7( $(&(* &'( $:(& &&(* F'!!,'7 A!73*'* ( J'!)7

S&$$7 %)*( &'( ;%*!)( $ M+. S'%& M! ) &'( !&! %()& $ &'(

(


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CERTIFICATE

T'+ + &$ (& &'!& &'( $:(& &&(* F'!!,'7 A!73*'* ( J'!)7 S&$$7 + !)

!!*( $ *$)( # ANKIT RELAN +%#&&(* ) &'( !&! %()& $ &'(

(


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ACKNOWLEDGEMENT

I &!( &'+ $$&%)& &$ !)$(*;( !)* ((++ ;!&&%*( &$!*+ +$(

$ &'( $+& ()()& ($( '$+( (+()( + )$&($&' > +()! ) ;7); ( !

;!)* $$&%)& &$ !++$!&( +( &' !) (+&(((* $;!)=!&$) ( )*! S&((

L&(*.

I ! ;!&(% &$ M. O. P. (!, A$%)&+ M!)!;( !& )*! S&(( L&(*

$ ()&%+&); %$) ( $)*()( !)* $7*); ( ! '!)( &$ ;(& !) $)-&'(-:$#

((()( ) &'( 7!$%+ (*+ $ F)!)(.

I ! &'!)% &$ ' $ '+ ()*(!7$ &$!*+ $7*); $)&)%$%+ ;%*!)(

&$ '( #%* !) %)*(+&!)*); $ &'( !&! !+(&+ $ &'( $, ;!) )$(*;( >

7!%!#( ((()(+. I ! ;!&(% &$ ' $ '+ $%&(!'); +%$& !)* '(); &$

#%* ! $&7!&); $ ()7$)()& !)* )%!&); ! ((); $ $)+&!)& +&7);

&$ !'(7( ';'( ;$!+.

H+ ()&(+);, *)!, $!*-$$);, !*! !$!' $7*(+ !)

$$&%)& &$ $ %)*( !) !$+'(* ()&$ ( ' &$ )%!&( !)* )+&

7!%!#( &!()&. I $)+*( )(! &$ $)&'+ S%( I)&()+' !& )*! S&((

L&(* &$ #( ! %! (!)); ($*. I ! *(( )*(#&(* &$ ! &'( +%(7+$+ $

$7*); ! &'( +%$& '() )((++!.

I ! !+$ &'!)% &$ F!%& M()&$ M+. S'%& M! $ '( '(% )!&%(

!)* 7!%!#( ;%*!)( $7*(* &( !)* !;!). H( +%;;(+&$)+ '!7( #(()

)+&%()&! ) #%*); &'( $%)*!&$) $ &'( *!& ($&.

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ANKIT RELAN

E)$()& N$ 05380303912

E>ECUTIE SUMMARY

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INTRODUCTION

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+&( !+ &$ $7*( $% &' &'( (++()&! )$!&$) $% !( ( &$ )((*. I) !)

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+&(( $*%( ) I)*!, &$$$ ( %( &'( $*.

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+);( !&$ (+&!#+'()&, +&!&(* ) 19J0. A+ &'( )%($%+)(++ & '!+ &!() $) &'(

&!+ $ !); +&!)(++ +&(( ! !& $ (7(#$*+ ( # &!); ! 3?0 *(;((+

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H'*% P7!& I!)'

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&'( !)%!&%( $ S&!)(++ S&(( S!#+, B$$+, H$& $(* !)* C$* R$(* C$+,

?0 $ '' !( ($&(* $**(.

SUBSIDIARY COMPANIES OF JINDAL GROUP:T9$ ,?/!3 9* *' *+*')'%'$* !?$73:

)*! S&!)(++ UK LTD, )*! +&!)(++ FE, D%#!,

PT. )*! +&!)(++ I)*$)(+!,

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A%+&()& C(!&$)+ 7!&( &*.

JINDAL STAINLESS UK LIMITED:

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;$#! *(!)* +&!;)!) .) $*( &$ *7(+ &+ #%+)(++ + (!)*+ &+ ;$#!

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17/67

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!(&+ ( I&!, R%++! !)* $&'( E%$(!) $%)&(+.

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#%+)(++ $$&%)&(+ ) &'( ()&( E%$(!) (;$). T'+ +%#+*! $!) $%*

!+$ !& !+ ! '$*); $!), '' ! %&'( (&()* &+ !+ &$ $&'( !(&+

( I&! !)* R%++!.

JINDAL STAINLESS FE DUBAI:

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A!, S);!$( !)*- M**( E!+&. O&'( &'!) #(); ! !:$ ;$#! &!*); ()&(,

M**( E!+& + !+& ((;); !+ ! )!)! '%# !)* + !+$ $+(* $ (&()+7(

;$&' ) !)%!&%); +(&$ *%( &$ &+ +;)!)& )!)! (+$%(+.

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AUS !)* 4 ) )( &' $*%& !7!!#& !)* %+&$( (


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!:$ ($& (+ ) !(&+ $ ')!, (&)!, P')(+ !)* K$(!. D%); &'(

(! 05-0?, &'( +!(+ 7$%( !+ 45594 MT !$%)&); &$ +!(+ $ IDR ?2?.8 #$)

JINDAL STAINLESS STELWAY LTD:

)*! +&!)(++ S&((!&* ++" &'( +& +(7( ()&( $ +&!)(++ +&(( ) I)*!

'' !+ $++$)(* $) 1+& %, 2005 (!& !+ ( $:(& +'(*%(

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$#:(&7(

S&'!7$** I!!&'! A;%)*:

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( # &!); ! 3?0 *(;((+ !$!' $

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$*%&+ M((&); &'+ 7( $#:(&7(, !( ! !)* !& * ) $ $$&(* # )*!

S&!)(++, %) $$&); !!&$)+ $ S&!)(++ S&(( ) (7(

$)(7!#( (!&7( $++#&(+ !( $%+(+ $) !!&$) $ S&!)(++ S&((

$*%&+ !)* &(')$$; +$%&$)+ !$++ !'&(&%(.

B%*); !)* $)+&%&$) +(;()&+ !( )7$7(* ) %#!) *(7($()& !)*

!); 7(+!&( %+( $ S&!)(++ S&(( !& * ) $ '!+ $7(* &$ #( ! $)(( ) &'(

!)%!&%( $ (% (+&( $*%&+ ) +&!)(++ +&((, #(!); )( ;$%)*+

&' &+ ))$7!&$)+ .

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!)* $*%& ))$7!&$) ) +&!)(++ +&(( !& &'( (+&;$%+ N!&$)! I)+&&%&( $

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7=. ;!++, (!+, $$* $ (!&'(.

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!&()&.

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$ +&!)(++ +&((. T'( A!*+ (( '(* $) 10&' M!', 200J ) N( D('.

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CHAPTER 2LITERATURE REVIEW

20


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LITERATURE REIEW

A &(!&%( (7( + &'( ((&7( (7!%!&$) $ +((&(* *$%()&+ $) !

(+(!' &$. A (7( ! $ !) (++()&! !& $ &'( (+(!' $(++ $ !

$)+&&%&( ! (+(!' $:(& ) &+(.

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!(*&(* +'$!+ !)* (+(!'(+. O!+$)! $% #( !+(* &$ &( $)( !+ !

+(!!&( !++;)()& #%& $( $&() & + !& $ &'( )&$*%&$) &$ !) (++!, (+(!'

($&, $ &'(++. I) &); &'( &(!&%( (7(, $% %$+( + &$ $)7( &$ $%

(!*( '!& )$(*;( !)* *(!+ '!7( #(() (+&!#+'(* $) ! &$, !)* '!& &'(

+&();&'+ !)* (!)(++(+ !(. A+ ! (( $ &);, &'( &(!&%( (7( %+& #(

*()(* # ! ;%*); $)(& (.;., $% (+(!' $#:(&7(, &'( $#( $ ++%( $%

!( *+%++);, $ $% !;%()&!&7( &'(++". I& + )$& :%+& ! *(+&7( +& $ &'(

!&(! !7!!#(, $ ! +(& $ +%!(+

I) &'( $)&(& $ ! (+(!' !( $ &'(++ &'( &(!&%( (7( + ! &! +)&'(++

$ (7$%+ (+(!'. T'( (7!%!&$) $ &'( &(!&%( (!*+ $;! &$ &'( (+(!'


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D+$7(); $&!)& 7!!#(+ ((7!)& &$ &'( &$

I*()&); (!&$)+'+ #(&(() *(!+ !)* !&(

E+&!#+'); &'( $)&(& $ &'( &$ $ $#(

E)'!)); !)* !


23/67

CHAPTER-3RESE RCH METHODOLOGY

23


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OBJECTIES OF THE STUDY:

PRIMARY OBJECTIE

T$ !)!=( &'( )!)! +&!&(()&+ $ J'!)7 S&$$75

SECONDARY OBJECTIES

T$ )$ &'( (! $&' $ JINDAL STEEL5

T$ )$ &'( )!)! $+&$) $ JINDAL STEEL5

T$ )$ &'( )!)! +&();&' > (!)(++(+ $ JINDAL STEEL5

T$ )$ &'( $( $ )!)! +&!&(()&+ ) !) $;!)=!&$).

RESEARCH METHODOLOGY

R$*$%,9 M$&9)783+ &'( ++&(!&, &'($(&! !)!++ $ &'( (&'$*+

!(* &$ ! (* $ +&%*, $ &'( &'($(&! !)!++ $ &'( #$* $ (&'$*+ !)*

)(+ !++$!&(* &' ! #!)' $ )$(*;(. I&, &!, ()$!++(+ $)(&+

+%' !+ !!*;, &'($(&! $*(, '!+(+ !)*


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MEANING OF RESEARCH:

R(+(!' + *()(* !+ &'( (!&$) $ )( )$(*;( !)*$ &'( %+( $

(+&); )$(*;( ) ! )( !)* (!&7( ! +$ !+ &$ ;()(!&( )( $)(&+,

(&'$*$$;(+ !)* %)*(+&!)*);+. T'+ $%* )%*( +)&'(++ !)* !)!++ $

(7$%+ (+(!' &$ &'( (&()& &'!& & (!*+ &$ )( !)* (!&7( $%&$(+.

T'+ *()&$) $ (+(!' + $)++&()& &' ! #$!* )$&$) $ (+(!' !)*

((()&! *(7($()& R>D" !+ $+); $ (!&7( $ %)*(&!() $) !

++&(!& #!++ ) $*( &$ )(!+( &'( +&$ $ )$(*;(, )%*); )$(*;( $

'%!)&, %&%( !)* +$(&, !)* &'( %+( $ &'+ +&$ $ )$(*;( &$ *(7+( )(

!!&$)+.T'+ *()&$) $ (+(!' ()$!++(+ %( !)* +&!&(; #!+ (+(!',

!(* (+(!' !)* ((()&! *(7($()&. A(* (+(!' + $;)!

)7(+&;!&$) %)*(&!() &$ !


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RESEARCH PROBLEM:

I) (+(!' $(++, &'( +& > $($+& +&( + &'!& $ +((&); !)* $(

*()); ! (+(!' $#(.

A (+(!' $#( + !) ++%( $ ! $)() &'!& !) )7(+&;!&$ (+()&+ !)*:%+&(+ ) ! (+(!' +&%*. A (+(!' %+& )* &'( $#( !)* $%!&( & +$ &'!&

& #($(+ +%+(( &$ (+(!'. T'( (+()& $:(& '!+ #(() %)*(&!() &$ *$ &'(

)!)! !)!++

RESEARCH DESIGN:

A (+(!' *(+;) + %( > + &'( !($ $ !) $ ! +&%* &'!&

;%*(+ &'( $(&$) > !)!++ $ *!&!.

R(+(!' *(+;) + ! +&!&(()& $ +(!&$) $ $(*%(+ $ $(&); !)*

!)!=); &'( )$!&$) ( !)!++ $ *!&! ) ! !))(&'!& !+ &$ $#)( ((7!)( &$ &'( (+(!' %$+( &' ($)$ ) $(*%(.

R(+(!' *(+;) !) #( $ $$); &(+

E/7%&%3 %$*$%,9

I& ;()(! ('!+=(+ $) *+$7( $ *(!+ > )+;'&+ !)* '(+ &$ &')

#($)* &!&$).

D$*,%'/&'$ %$*$%,9

I& + $)()(* &' *(&()); &'( ( ((& (!&$)+'.

I! &9'* %$*$%,9 I 9$ +*$) $/7%&%3 %$*$%,9 )$*'8!5

2?


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DATA COLLECTION METHOD:

O)( &'( +!( '!+ #(() '$+(), &'( &( $ )$!&$) &$ #( +$%;'& + *(*(*

&'((%$). T'( )(& +&( + &$ $(& &'( *!&!, !+ &'( *!&! $(&(* + &'( #!+( $ '!&

( !) &$ )* $%&, '$(7( &'( ((7!)& !( +'$%* #( &!() ) (&'$*+ $$(&$) $ *!&! )7$7(* +$ &'!& &'( ($+ !( )=(*. T'( !&$+ $

!7!!#& $ &(, $+& > '%!) )7$7(()& ! !(& &'( (!#& $ &'( *!&!

$(&(*.

B%)73 &9$%$ %$ &; &3/$* ( )&:

P%'?%3 )&

S$,!)%3 )&

P%'?%3 )&

P! *!&! + *!&! &'!& + $;)! !)* '!+ )(7( #(() %#+'(* #($(. I& + $#&!)(*

&'$%;' (!)+ $ +%7(+, $#+(7!&$) $ ((()&!&$) !)* (+(!'.

P! *!&! + &'( ! )$!&$) #($( &'( $(++); + *$)(. I& !) $)++&+

$ )%(! $(&$)+ $ ! )$!&$) &$ #( !)!+(* !)* (7!%!&(*. T'( &(

! *!&! ! +$(&(+ #( %+(* &$ (( &$ +&-'!)* )$!&$).

I) &'+ $:(& ($& &'( (+(!'( %+(* ! *!&! $(&$) # %+); $#+(7!&$)

(&'$*.

S$,!)%3 )&:

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+($)*! *!&! $ +$! +()( )%*( ()+%+(+, $;!)=!&$)! ($*+ !)* *!&!

$(&(* &'$%;'


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(+(!' +&!)*+

+!&'&&'$:C()+%+, '$%+);, +$! +(%& !+ ( !+ ((&$! +&!&+&+

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;$%+ &!)+&+, (* )$&(+, $#+(7!&$) ($*+ !)* $&'( (+$)!, (+(!'-

(!&(* *$%()&+.

A (! #()(& $ %+); +($)*! *!&! + &'!& %' $ &'( #!;$%)* $

)((*(* '!+ !(!* #(() !(* $%&, $ (!( &(!&%( (7(+, !+(

+&%*(+ ;'& '!7( #(() !(* $%&, %#+'(* &(&+ !)* +&!&+&+ $%* '!7( #(()!(!* %+(* (+('((, (*! $$&$) !)* (+$)! $)&!&+ '!7( !+$ #(()

%&=(*.

T'+ (!&' $ #!;$%)* $ (!)+ &'!& +($)*! *!&! ;()(! '!7( ! (-

(+&!#+'(* *(;(( $ 7!*& !)* (!#& '' )((* )$& #( (-(!)(* # &'(

(+(!'( '$ + (-%+); +%' *!&!.

F%&'($(, +($)*! *!&! !) !+$ #( '(% ) &'( (+(!' *(+;) $ +%#+(


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LIMITATIONS OF THE PROJECT:

N$ +&%* !) #( ! ((& $)(, +$ + )(. Y(& &'(( !!+ %+( &$ (+()& +$(

&!&$)+ %)*( '' (+(!'( '!7( &$ $, +$ +& &'(( ! #( +$( )'(()&&!&$)+ ) &'( +&%*. F$$); !( +$( $ &'( !:$ &!&$)+ $ &'+ +&%* &'!&

I $#+(7(*

T'( !:$ $#( ) (+(!' +&%* + 7!*!&$) $ *!&! #!+(* $) &'(

((&$))$(*;( $ ($((+, !+ &'+ !+ ! )( &'); $ +$( $

&'(.

T'(( ! #( !+%! !$!' $ ($((+ ) (+$)*);.

C%()& (! *!&! !+ )$& !7!!#( $ &'( !)!++.

D%& ) $!+$).

I!& $ )!&$).

C$)(&%! *7(+&.

L! $ )$(*;( !)* ((()(.

P$#( $ )*$ *(++);.

D%& &$ %)*(+&!)* )$!&$) $7*(* ) !))%! ($&+.

T( $)+&!)&.

29


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CHAPTER-4ANALYSIS

INTERPRETATION

30


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ANALYSIS INTERPRETATION

T'( )!)! !*)+&!&$ %+& ($;)=( &'!& (7( )!)! *(+$) '(

!(+ &' )%()(, ) ! 7( (! !. T'( *(+$)+ '( !( +%#+(


32/67

FINANCIAL STATEMENTS:

T'( )!)! +&!&(()&+ !( &'( ()* $*%& $ )!)! !$%)&); $(++. T'(

)!)! +&!&(()&+ !( )$&'); #%& &'( )!)! )$!&$) (+()&(* ) ! $)+(

!)* !+%( $, !)* &'( )!)! )$!&$) + &'( )$!&$) (!&); &$ &'(

)!)! $+&$) $ &'( .

T'( )!)! +&!&(()&+ !( &'( *(&$) $ &'( )!)! $+&$) $ &'( . T'(

)!)! +&!&(()&+ !( (!(* # &'( *%( &$ &'( $$); (!+$)+

T$ $%)!&( &' *(()& !&(+ !#$%& &'( )!)! $+&$) $ &'(

T$ !)!=( &'( $(!&$)+ !)* ($!)( $ &'( $ %&%( !)));.

E7( #; $ +!, (!( &'( $$); )!)! +&!&(()&+

T$ )$ ! + )!)! $+&$)

T$ '( &'( P$&+ !)* L$++(+ $ &'(

O&'( &$ ( )!)! +&!&(()&+ '' !( %+%! (!(* # $$!&( +

!(

S&!&(()& $ A$!&$) $ P$&.

S&!&(()& $ '!);(+ ) )!)! $+&$).

32


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BALANCE SHEET:

T'( #!!)( +'((& + (;!*(* !+ &'( $+& +;)!)& !)* #!+ )!)!

+&!&(()& $ !) . T'( #!!)( +'((& + (!(* # ! &$ (+()& ! +%!

$ )!)! $+&$) !& ! ;7() $)& $ &(, %+%! !& &'( ()* $ &'( )!)! (!. I&

(+()&+ &'(- A++(&+ $ &'( .(. &'( (+$%( $ &'( ", ------- &'( L!#&(+ $

&'( .(. &'( $#;!&$)+ $ &'( &$!*+ $%&+*(+" !)* &'( C$)%&$) $

&'( $)(+ $ &'( .(.!&!".

PROFORMA BALANCE SHEET AS PER COMPANIES ACT 1"=G

B!!)1( S'((& $9 QQQQQQQQQQQ..

!+ $)QQQQQQQ.

L!#&(+ A$%)& A++(&+ A$%)&

S'!( !&! F(* A++(&+

R(+(7(+ > +%%+ L(++ *((!&$)

S(%(* $!)+ )7(+&()&+

U)+(%(* $!)+ C%()& !++(&+

C%()& L!#&(+ L$!)+ > A*7!)(+

P$7+$) M+. E()*&%(

33


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INCOME STATEMENT

T'( )$( +&!&(()&, !+$ )$) !+ &'( $& > $++ !, +%!=(+ &'( (7()%(+

!)* (()+(+ $ &'( $ !) !$%)&); ($*. I& ;7(+ ! *(&! $ +$%( $

)$( !)* (()+(+ !)* &'%+ & $7*(+ &'( +%! $ &'( $(!&); (+%&+ $ &'(

$ ! +( ($*. I !&'(+ &'( (7()%(, !)* +'$+ &'( *(()( #(&(()

&'( &$ !+ &'( )(& $& !)* )(& $++ )%(* *%); &'( ($*. T'( )$( +&!&(()&

*(&+ &'(. E!)); !!& $ &'( ) &(+ $ )(& $&.

PRO FORMA INCOME STATEMENT

I)$( +&!&(()& $ (! ()*);.

P!&%!+ A$%)& P!&%!+ A$%)&

T$ $+& $ ;$$*+ +$* B +!(+

T$ /()(! (!)+( B O&'( )$(

T$ *((!&$)

T$ )!)! '!;( # +(& $++ #!.

;%("

T$ )$) $(!&); (()+(

T$ $7+$) $ &!

T$ )(& $& #!. F;%("

34


35/67

ANALYSIS OF FINANCIAL STATEMENTS .AFS6

AFS ((+ &$ &'( $(++ $ &! (!)!&$) $ )!)! )$!&$)

$)&!)(* ) &'( )!)! +&!&(()&+ ) $*( &$ %)*(+&!)* !)* !( *(+$)+

(;!*); &'( $(!&$)+ $ &'( . T'( AFS + #!+! ! +&%* $ (!&$)+'

!$); 7!$%+ )!)! !&+ !)* ;%(+ !+ ;7() ) &'( +(& $ )!)! +&!&(()&+.

T'+ $(++ $ *++(&$), (+&!#+'); (!&$)+' !)* )&((&!&$) &'(($ &$

%)*(+&!)* &'( $); !)* )!)! $+&$) $ &'( + !(* A)!++ $

F)!)! S&!&(()&+. T'%+, AFS + &'( $(++ $ (+&!#+'); !)* *()&); &'(

)!)! +&();&'+ !)* (!)(++(+ $ &'( .

O$,&'$* ( &9$ AFS

T'( $#:(&7(+ $ AFS !) #( *()&(* !+ -

T$ !(++ &'( (+()& $&!#& !)* $(!&); (() $ &'( !+ ! '$(

!+ ( !+ *(()& *(!&()&+.

T$ )* $%& &'( (!&7( $&!)( $ *(()& $$)()&+ $ &'( )!)!

$+&$) $ &'( .

T$ *()& &'( (!+$)+ $ &'( '!);(+ ) $&!#& $ &'( , !)*

T$ !(++ &'( +'$& &( !+ ( !+ $); &(


36/67

D!); $)%+$)+.

T$ +%;;(+& !&$)+ !+ ! ((* &$ (& &'( +&%!&$) $ &$ #( '(% ) %&%(

)!)! !)));.

T$,9!'+$* % &7* ( AFS

A+ !(!* +!* &'!& *(()& (+$)+ !) %)*(&!( &'( AFS $ *(()& %$+(.

T'( $$) &(')


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F'!!,'7 R&' A!73*'*

F)!)! !&$ !)!++ + &'( !%!&$) !)* $!+$) $ !&$+, '' !(

*(7(* $ &'( )$!&$) ) ! $!)+ )!)! +&!&(()&+. T'( (7( !)*

'+&$! &()*+ $ &'(+( !&$+ !) #( %+(* &$ !( )(()(+ !#$%& ! $!)+

)!)! $)*&$), &+ $(!&$)+ !)* !&&!&7()(++ !+ !) )7(+&()&.

F)!)! !&$+ !( !%!&(* $ $)( $ $( ((+ $ )$!&$) $ !

$!)+ )!)! +&!&(()&+. F$ (!(, &'( ;$++ !;) + &'( ;$++ $&

$ $(!&$)+ *7*(* # &'( &$&! +!(+ $ (7()%(+ $ ! $!), ((++(* )

(()&!;( &(+. I) +$!&$), ! )!)! !&$ + ! %+((++ (( $ )$!&$). I)

$)&(&, '$(7(, ! )!)! !&$ !) ;7( ! )!)! !)!+& !) ((()& &%( $

! $!)+ +&%!&$) !)* &'( &()*+ &'!& !( *(7($);.

A !&$ ;!)+ %&& # $!+$) &$ $&'( *!&! !)* +&!)*!*+. T!); $%

(!(, ! ;$++ $& !;) $ ! $!) $ 25 + (!));(++ # &+(. I (

)$ &'!& &'+ $!)+ $(&&$+ '!7( $& !;)+ $ 1000, ( )$ &'!& & +

$( $&!#( &'!) &+ )*%+& ((+, '' +


38/67

E!)); ! ! $!)+ $&!#& !&$+ $7( (++ &'!) ! %

$$*& $ #%+)(++ ( $%* ! &$ ;7( !) !%!&( $);-&( (!+%( $

$&!#&. U+); '+&$! *!&! )*(()*()& $ %)*!()&! '!);(+ ) $!)+

+&%!&$) $ $+(&+ $%* (*& 7( &&( !#$%& %&%( &()*+. F$ (!(, &'(

'+&$! !&$+ $ ! $!) &'!&-'!+ %)*(;$)( ! (;( $ '!* ! +%#+&!)&7(

'!);( ) &+ &(')$$; $ !(& $+&$) $%* &( 7( &&( !#$%& &'( $+(&+

$ &'+ $!).

C(*& !)!+&+, &'$+( )&((&); &'( )!)! !&$+ $ &'( $+(&+ $ !

()*(, $%+ $) &'( *$)+*( + +)( &'( ;!) )$)( $ &'( %+*( $ !)

$7(()& ) $(!&$)+. T'( ! ;(!& !&&()&$) &$


39/67

T3/$* 0( ('!-!,'-7 R-&'0*:

L$$%8$ R&'*

I!$*&?$!& 7+&'! R&'*

D$& C$%8$ R&'*

P%('&'7'&3 R&'*

S7$!,3 R&'*

M!8$?$!& E((','$!,3 R&'*

C*9 F7; I!)',&% R&'*

39


40/67

DATA ANALYSIS

6!+ &$ $7*( ';' %+&$=(* $*%& !)* +(7(+ ) $*( &$ (!' $%& ! !;(

)%#( $ %+&$(+ &' *7(+( (


41/67

CURRENT RATIO:

.I! C%%$*56

CURRENT RATIO

YEAR 2010-11 2011-12 2012-1

C5A5 2512.52 1J?2.J3 48J8.1?

C5L5 3J91.2J 58?8.89 4988.13

C+%%$!& R&' 0.J9 0.?9 0.J?

2512.52

3J91.2J

1J?2.J3

58?8.89

48J8.1?4988.13

0

1000

2000

3000

4000

5000

?000

2010-11 2011-12 2012-13

CURRENT RATIO

C.A.

C.L.

INTERPRETATION:

/()(! 2 1 + $)+*((* !+ &'( #(+& ;%( #%& &'( $!) $7( &'( (!+ $ '!7(

!&$ (++ &'!) +&!)*!*, 0.??, 0.30, 0.9J. H()( &'(


42/67

) $(+"

C*9 R&'

3$% 2010-11 2011-12 2012-1

C*9 3J.45 30.94 3?.JJ

C5L5 3J91.2J 58?8.89 4988.13C*9 R&' 0.0091 0.0051 0.00J1

0

1000

2000

3000

4000

5000

?000

2010-11 2011-12 2012-13

C-*9 R-&'0

C!+'

C.L.

INTERPRETATION: /()(! ! !+' !&$ $ (*% )!&%( + $)+*((*

;$$*. B%& &'( $!) '!* +'$) $$ !+' !&$ ) 2011 '' '!+ $7(* )

2012. H()( &'( $!) $%* '!7( $#(+ ) !); %()& !#&.

D$& A**$& %&':

) $(+"

LEERA/E RATIO

Y$% 2010-11 2011-12 2012-1

42


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T&7 D$& 12114.?J 143J2.4? 19500.94

T&7 A**$&* 20804.01 2521J.8J 31849.01

D$&5 R&' 1.39 1.33 1.58

0.54

0.55

0.5?

0.5J

0.58

0.59

0.?

0.?1

0.?2

2012-13 2011-12 2010-11

D(#& A++(& R!&$

INTERPRETATION:

T'( C$!) '!+ ! 7( ';' *(#& !&$ '' +!+ &'!& &'( $!) '!+ ';'

)!)! +, '' + %&!&(, #(!* # &'( )7(+&$+ !)* &'%+ $%* &'( !;( #(

+(() $ &'( %()& +&!&+&+.

43


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GROSS PROFIT RATIO:

) $(+"

GROSS PROFIT RATIO

YEAR 2011-12 2012-13

/ROSS PROFIT 424?.9J 409J.J3

NET SALES 1328?.49 14954.J0

/.P. RATIO 24.04 19.32

0

2000

4000

?000

8000

10000

12000

14000

1?000

2011-12 2012-13

/ROSS PROFIT NET SALES

INTERPRETATION:

T'( (()&!;( $ P$&+ $ &'( $!) '!+ *((!+(* !+ $!(* &$ &'(

(! 2011-12, #%& &'( S!(+ '!7( !+$ #(() )(!+(*.

E>PENSES RATIO:

) $(+"

44


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E>PENSES RATIO

YEAR 2011-12 2012-13

T$&! E()+(+ 111?4.45 9?50.J0

NET SALES 1328?.49 14954.J0

E@P. RATIO 10.J5 10.84

111?4.45

9?50.J

1328?.49

14954.J

0

2000

4000

?000

8000

10000

12000

14000

1?000

2011-12 2012-13

T$&! (()+(+ NET SALES

INTERPRETATION:&'( $!) $7( &'( !+& &$ (!+ '!+ +'$) ! *()(

) !*)+&!&7( (()+(+ *%( &$ ';' &%) $7( !)* +!(+. T'+ '!+ '((* &'(

$!) &$ (!) +$( ;$++ $&.

45


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COMPARITIBE BALANCE SHEET

4?


47/67

4J


48/67

COMPARITIBE PROFIT LOSS A@C

48


49/67

SWOT ANALYSIS OF JINDAL STEEL PLANT .ORISSA6

STRENGTH

L!;(+& !$); &'( )&(;!&(* +&(( !( ) I)*!, &'%+ $7*); ';' #!)*

)!( !)* (!+ !(&);.

C$+& (()(+

C!&7( $( ;()(!&$)

E$)$(+ $ +!( *%( &$ (&); !!&

L$ !# $% $+&

H;' *(!)* $ +&(( ) )&()!&$)! !(&.

F!&!&(+ &$ $7*( 7!$%+ +'!(+ >


50/67

L; 7+% /%)+,&''&3:

I)*!) !#$% $*%&7& J5 &$100

T!) & (!+. SAIL,TISCO"

I)&()!&$)! !#$% $*%&7& 1000 &$13?5 &!) (!+.POSCO, NIPPON"

L! $ (()*&%( ) R>D *(&.

D(! ) !#+$&$) $ )( &(')$$;(+.

H;' (7( $ &!!&$).

H;' &!)+$&!&$) '!;(+.

H;' !&! #$ ) $)+&%&$) '!+(. H;' ;(!);.

O//%&+!'&'$*

H;' !(& $ +&!)(++ +&(( ) )&()!&$)! !(&

O(!&$)+ !) ;(!& ()'!)( &+ +%&(.

P(+()& $ $& *%& +&%&%(.

I)(!+); ( !&! $)+%&$) $ +&!)(++ +&(( ) I)*!.

S$( $ 7$%( ;$&' ) 300400 +((+ $ +&!)(++ +&((.

I)&()!&$)!


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T9%$&*

B; ;$#! !(+ ( TATA, SAIL !)* )&$*%&$) $ POSCO !)* ARCELOR

MITTAL ) I)*!) +&(( )*%+&.

O(!&$)! (+ +()+&7( &$ ;$#! (+ $ NICKEL, ALLUMINIUM >$&'(

+&(( )*%+&.

C'!);( ) ;$7&. $ ) *%& $&(&$) $ CRSS, '' '!7( !*7(+(

((& $) ); $ $ $++.

H;' &(')$$;! '!);(+.

C'!);); +&!&(;(+ $ &%) !$%)*.

51


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CHAPTER 5FINDINGS SUGGESTIONS

52


53/67

RATIO FINDINGS:

T'( !+' $+&$) $ &'( $!) '!+ $7(* ) %()& !&$.

T'( (7(!;( !&$ $ &'( $!) + )$& !& ! ;$$*.

T'( $& !&$ + !+$ $$.

T'( ADM> +(); ( !&$ > &%)$7( !&$ + $7);.

GENERAL FINDINGS:

S&!&); $ &'( +& +(&$) $ #!!)( +'((& $ )*! S&!)(++, !:% O++!

$:(&" &'( $!) '!+ )$& ++%(* !) +'!( !&! $ *(#()&%( '' +'$+ &'!&

&'( $!) + ';' (7((*.

A &'( !&$+ $ &'( $!) +'$+ )(;!&7( ;%( $ #($ +&!)*!* ;%( !+ &'((

!( ';'. E()+(+ )%(* $) !)%!&%); !)* $)+&%&$) !& $ !)&

CAUSES:

H;' !#$% &%)$7(.

L$ !;( !&(

L(++ !#$% $()&(* #()(&+

N$ +(%& $) :$# !&$ !+ &'( $(+ $); !( +& &($! 2$ $(

+ $ :$#".

H;' $+& $ ! !&(!, +( )+'(* !&(! *%( &$ ';' %'!+( $ )(! #

!)&+ !)* $ )(+ !& ';' !&(+. H;' !$%)& $ )+'(* ;$$*+ ) $+); +&$

+$ &'( !&! #$ $ %)*+ + ';' !)* +'$+ $ !$%)& $ )7()&$ &%)$7(.

C%()& ';' !$%)& $ $+& + )%(* ) $( !)* %(, !+ & $)+&&%&(+ !#$%&

53


54/67

2J $ $( %+(* ) F($ '$( $*%&$) !+ &'( $( !)& $ SOOM6 + )$&

% $(!&$)!.

L! $( $)+&&%&(+ ';' !$%)& $ ! !&(! (


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FUTURE CHALLENGES

R; ?&$%'7*:

C$+&+ $ ! !&(!+ '!7( +() +'! ) 200? !)* !( +!* &$ +( ) 200J-08,

&$$.

S'$&!;( $


56/67


57/67

SUGGESTIONS

T'( $!) +'$%* $$ ) $ C%&(& )!)! $+&$) !)* +'$%* )$ )7(+& &'(

!&! ) $*%&$) !)* $)+&%&$) !&'( &'!) ) %)*+. T'( $!) +'$%*

$7( &'( $ (7( !)* !!&(+ ) ($'$( !)& $ '' &'( $!)

+'$%* +&& $$ TGM !)* UST IN TIME.

T'( $!) +'$%* +$$) ;$ ) $ +'!(+ &$ (*%( &'( ';' (7(!;(.

A*)+&!&7( !)* !)%!&%); (()+(+ +'$%* #( '((* &'$$%;'.

T(')$$; !)* R>D *(!&()& +'$%* !!+ BE % &$ &'( &$(+ ) C$!)+

(+&%&%); P!+$ '!+ &'( &(')$$; '' '!+ (++ $)+&%&$), )+&!!&$)>

$*%&$) $+&. I.(. )$ #!+& %)!( >)$ $( $7()" T!)); > *(7($()&

*(!&()& +'$%* #( )+&!(* !+


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CHAPTER 6CONCLUSION

58


59/67

CONCLUSION

T'( $!) '!+ ';' ;$&' $+(&+ !+ &'( *(!)* $ +&(( + +); !& ! (7( $

!#$7( 15

T9+* &9$


60/67

+& &'( $!) '!+ )7(+&(* &'( $!)(* ';' !&( %)*+ ) %&%! %)*+. I& +'$+

+!$!&$) $ %)*+ ) &'( (!( +&!;( $ $:(& '' +'$%* !&%! #( %+(*

$ &'( !)& $)+&%&$). R! !&(! %+(* + )$& ) +&!)*!* $ +(& # $!),

&'( #


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BIBLIOGRAPHY

?1


62/67

BIBLIOGRAPHY

INTERNET WEBSITE LINKS

.:+.$

.$*+&!)(++ +&((.$

.+&((.).)

BOOK AND NEWSPAPER

A))%! R($&+ .(.. 2009

!) > K'!), )!)! !)!;(()&

P!)*( I.M, F)!)! !)!;(()&

B%+)(++ 6$*

?2


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APPENDIXBALANCE SHEET

?3


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?4


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PROFIT LOSS A@C

?5


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??


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