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ABC LTD Solution Solution Solu
Rs. Crore 12mths 12mths 12mths 12mths
Networth 938.10 1261.20 134.44 1712.96 182.60 2102.50
225 225 100.00 225 100.00 225
Issued capital 145.8 199.1 136.56 219.57 150.60 219.5
145.8 199.1 136.56 219.57 150.60 219.5
0 0 #DIV/0! 0 #DIV/0! 0 #D
792.30 1062.10 134.05 1493.39 188.49 1883.00
761.8 1030.5 135.27 1459.4 191.57 1861.7
46 121.2 263.48 178 386.96 194.9
715.8 909.3 127.03 1281.4 179.02 1666.8
29.9 31 103.68 33.39 111.67 20.7
0.6 0.6 100.00 0.6 100.00 0.6
0 0 #DIV/0! 0 #DIV/0! 0 #D
Borrowings 260 186.4 71.69 264.31 101.66 177.2
35.1 3.2 9.12 90.57 258.03 110.9
31.2 3.2 10.26 90.57 290.29 110.9
3.9 0 0.00 0 0.00 0
12.2 8 65.57 4.11 33.69 0.2
0 0 #DIV/0! 0 #DIV/0! 0 #D
18.6 18.5 99.46 17.78 95.59 0
91.3 87.3 95.62 86.72 94.98 5.2
1.5 0 0.00 0 0.00 0
15 0 0.00 0 0.00 0
86 3 69 4 80 42 65 13 75 47 60 9
Dec-06 Dec-07 Dec-08 Dec-09
Authorizedcapital
Paid-up equity
Preferencecapital
Reserves &surplus
Free Reserves
Sharepremiumreserves
Other FreeReserves
Specificreserves
Revaluationreserves
Accumulatedlosses
Bankborrowing
Short-termbankborrowings
Long-termbankborrowings
Financialinstitutionalborrowings
Govt./salestax deferralborrowings
Debentures/bonds
Fixed deposits
Borrowingsfromcorporatebodies
Commercialpaper
Other
http://www.icmrindia.org/free%20resources/casestudies/finance8.htm#_ftn1http://www.icmrindia.org/free%20resources/casestudies/finance8.htm#_ftn18/6/2019 Promblem Solve Trens Analysis
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Let us understand how the above financial ratios are calculated using the
balance sheet and income statement of ABC Ltd, the largest fast moving
goods company in India.
ABC LTD
12mths
Gross fixed assets 1047.90
Land & building 223.70
Plant & machinery 628
Other fixed assets 102.4
Capital WIP 93.8
326.4Net fixed assets 721.50
Revalued assets 0.6
Investments 328.6
In group/associate cos. 191.8
In mutual funds 2.7
Other investments 134.1
Marketable investment 76.3
Market value of quoted investment 215.3
Deferred tax assets 0Inventories 903.9
Raw materials and stores 389.8
Raw materials 366.3
Stores and spares 23.5
Finished and semi-finished goods 514.1
Finished goods 470
Semi-finished goods 44.1
Other stock 0
Receivables 720.8
Sundry debtors 143.5
Debtors exceeding six months 30.3
Accrued income 9.3
Advances/loans to corporate bodies 30.6
Group/associate cos. 30.6
Other cos. 0
Deposits with govt./agencies 16.8
Dec-06
Rs. Crore[1]
Less: cumulative depreciation
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Advance payment of tax 0
Other receivables 520.6
Cash & bank balance 203.3
Cash in hand 0.5
Bank balance 202.8
Intangible assets (not written off) 0
Intangible assets (goodwill, etc.) 0
TOTAL ASSETS 2878.10
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INCOME STAT
ABC Ltd.
Rs. Crore 12mths 12mths
Income 7137.8 8363.3
Other income 106.7 165.2
Change in stocks
Non-recurring income
Expenditure
Raw materials, stores, etc.
Wages & salaries
Energy (power & fuel)
Indirect taxes (excise, etc.)
Dec-06 Dec-07
15.2 46.4
137.8 50.4
4533.4 5201.9
385 448.7
105.8 110.8
577.1 626.5
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Advertising & marketing expenses
Distribution expenses
Others
Non-recurring expenses
Profits/losses
PBDIT
Financial charges (incl. Lease rent)
PBDT
Depreciation
PBT
Tax provision
PAT
Appropriation of profits
DividendsEquity dividend
Dividend tax
Retained earnings
283 490.6
279.2 289.1
386.6 474.9
139.9 54
707.5 928.8
57 33.8
650.5 895
55.2 57.9
595.3 837.1
192.55 270
402.8 567.1
261.9 372.44249 338.5
12.9 33.9
140.9 194.7
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consumer
BALANCE SHEET OF ABC LIMITED - Base Year as 2006
Solution Solution
12mths 12mths
1122.80 107.15 1364.4 130.2 1454.10
278.3 124.41 347.91 155.53 385.6
636.5 101.35 762.28 121.38 779.6
120.9 118.07 163.84 160 185
87.1 92.86 90.37 96.34 103.9
328.8 100.74 400.1 122.58 447.1794.00 110.05 964.3 133.65 1007.00
0.6 100.00 0.6 100 0.6
544.5 165.70 729.51 222.01 1068
253.6 132.22 296.46 154.57 299.1
77.7 2877.78 77.67 2876.67 80.8
213.2 158.99 355.38 265.01 688.1
183.5 240.50 370.5 485.58 523.8
573.7 266.47 645.14 299.65 863.2
0 #DIV/0! 0 #DIV/0! 01044.6 115.57 1145.68 126.75 1309.8
484.2 124.22 560.06 143.68 593.4
455.6 124.38 534.78 146 565.1
28.6 121.70 25.28 107.57 28.3
560.4 109.01 585.62 113.91 716.4
521.2 110.89 548.63 116.73 673.8
39.2 88.89 36.99 83.88 42.6
0 #DIV/0! 0 #DIV/0! 0
582.11 80.76 803.16 111.43 860.4
145.4 101.32 192.94 134.45 233.7
22.8 75.25 14.63 48.28 10.7
8.3 89.25 13.68 147.1 27.4
56.1 183.33 144.07 470.82 51.7
56.1 183.33 144.07 470.82 51.7
0 #DIV/0! 0 #DIV/0! 0
33.5 199.40 35.62 212.02 42.2
Dec-07 Dec-08 Dec-09
12mths
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0.01 #DIV/0! 0 #DIV/0! 0
338.8 65.08 416.85 80.07 505.4
574.5 282.59 659.81 324.55 809.5
2.5 500.00 1.52 304 4.6
572 282.05 658.29 324.6 804.9
0 #DIV/0! 89.47 #DIV/0! 80
0 #DIV/0! 89.47 #DIV/0! 80
3539.71 122.99 4391.93 152.6 5134.70
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EMENT OF ABC LIMITED
12mths 12mths 12mths 12mths
Dec-08 Dec-09 Dec-10 Dec-11
10261.57 10978.3 11458.3 11861.77
183.93 269.3 305.9 283.14
-7.9 128.52 -83.85 -4.63
47.15 14.4 47.8 310.93
6158.31 6548.4 6388.8 6381.54
527.23 584.1 614.3 591.7
118.43 123.1 139.9 152.77
835.44 861.8 870.1 920.66
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676.86 746.5 709.2 835.75
345.77 366.2 446 465.86
544.02 596.9 712.4 761.8
49.43 20.4 20.7 146.01
1229.4 1543.1 1826.8 2195.13
29.28 22.3 13.1 7.74
1200.2 1520.8 1813.7 2187.39
101.05 128.7 130.9 144.66
1099.2 1392.1 1682.8 2042.73
293 318 355 402.42
806.2 1074.1 1327..8 1640.31
531.35 711.09 942.3 1158.31463.46 638.1 770.2 1100.62
67.9 72.9 172.1 57.69
274.9 363.1 385.5 482
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Solution Solution Solution
12mths
138.76 1669.6 159.33 1889.45 180.31
172.37 425.3 190.12 504.97 225.74
124.14 877.6 139.75 1013.71 161.42
180.66 237.1 231.54 260.24 254.14
110.77 129.6 138.17 110.53 117.84
136.98 511.5 156.71 586.9 179.81139.57 1158.1 160.51 1302.55 180.53
100.00 0.6 100.00 0.6 100
325.02 1832.1 557.55 1668.93 507.89
155.94 440.3 229.56 352.6 183.84
2992.59 104.8 3881.48 504.42 18682.22
513.12 1287 959.73 811.91 605.45
686.50 935.6 1226.21 586.83 769.11
400.93 969.9 450.49 593.85 275.82
#DIV/0! 0 #DIV/0! 349.61 #DIV/0!144.91 1181.88 130.75 1240.05 137.19
152.23 539.2 138.33 597.12 153.19
154.27 514.6 140.49 568.31 155.15
120.43 24.6 104.68 28.81 122.6
139.35 638.9 124.28 635.71 123.65
143.36 589.7 125.47 587.99 125.1
96.60 49.2 111.56 47.72 108.21
#DIV/0! 3.78 #DIV/0! 7.22 #DIV/0!
119.37 1054.8 146.34 1268.7 176.01
162.86 264.5 184.32 424.79 296.02
35.31 7.6 25.08 7.82 25.81
294.62 46.4 498.92 45.75 491.94
168.95 291.6 952.94 214.85 702.12
168.95 76.8 250.98 74.85 244.61
#DIV/0! 0 #DIV/0! 0 #DIV/0!
251.19 37.7 224.40 45.73 272.2
Dec-10 Dec-11
12mths
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#DIV/0! 0 #DIV/0! 0 #DIV/0!
97.08 414.6 79.64 537.58 103.26
398.18 522.02 256.77 913.08 449.13
920.00 1.42 284.00 1.34 268
396.89 520.6 256.71 911.74 449.58
#DIV/0! 47.3 #DIV/0! 22.38 #DIV/0!
#DIV/0! 47.3 #DIV/0! 22.38 #DIV/0!
178.41 5796.2 201.39 6765.30 235.06
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INCOME STATEMENT OF ABC LIMI
ABC Ltd. Solution Solution
Rs. Crore 12mths 12mths 12mths
Income 7137.8 8363.8 117.18 10261.57 143.76
106.7 165.2 154.83 183.93 172.38
15.2 46.4 305.26 -7.9 -51.97
137.8 50.4 36.57 47.15 34.22
#DIV/0! #DIV/0!
4533.4 5201.9 114.75 6158.31 135.84
385 448.7 116.55 527.23 136.94
105.8 110.8 104.73 118.43 111.94
577.1 626.5 108.56 835.44 144.77
283 490.6 173.36 676.86 239.17
279.2 289.1 103.55 345.77 123.84
Others 386.6 474.9 122.84 544.02 140.72
Dec-06 Dec-07 Dec-08
Otherincome
Change instocks
Non-
recurringincome
Expenditure
Rawmaterials,stores, etc.
Wages &salaries
Energy(power &fuel)
Indirecttaxes(excise,etc.)
Advertising
&marketingexpenses
Distributionexpenses
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ED - base Year as Dec 2006
Solution Solution Solution
12mths 12mths 12mths
10978.3 153.81 11458.3 160.53 11861.77 166.18
269.3 252.39 305.9 286.69 283.14 265.36
128.52 845.53 -83.85 -551.64 -4.63 -30.46
14.4 10.45 47.8 34.69 310.93 225.64
#DIV/0! #DIV/0! #DIV/0!
6548.4 144.45 6388.8 140.93 6381.54 140.77
584.1 151.71 614.3 159.56 591.7 153.69
123.1 116.35 139.9 132.23 152.77 144.40
861.8 149.33 870.1 150.77 920.66 159.53
746.5 263.78 709.2 250.60 835.75 295.32
366.2 131.16 446 159.74 465.86 166.86
596.9 154.40 712.4 184.27 761.8 197.05
Dec-09 Dec-10 Dec-11
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20.4 14.58 20.7 14.80 146.01 104.37
#DIV/0! #DIV/0! #DIV/0!
1543.1 218.11 1826.8 258.20 2195.13 310.27
22.3 39.12 13.1 22.98 7.74 13.58
1520.8 233.79 1813.7 278.82 2187.39 336.26
128.7 233.15 130.9 237.14 144.66 262.07
1392.1 233.85 1682.9 282.70 2042.73 343.14
318 165.15 355 184.37 402.42 209.00
1074.1 266.66 1327.8 329.64 1640.31 407.23
#DIV/0! #DIV/0! #DIV/0!
711.09 271.51 942.3 359.79 1158.31 442.27
638.1 256.27 770.2 309.32 1100.62 442.02
72.9 565.12 172.1 1334.11 57.69 447.21
363.1 2814.73 385.5 2988.37 482 3736.43