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Horizontal Analysis
Hindustan Unilever Ltd
Comparative Profit and Loss Account for the Year Ended Mar 31
(Rs. Million)
2010
2009
Change
Amount
Sales
177,642
164,009
13,633
Other Income
3,440
4,465
-1,025
Total Revenue
181,082
168,474
12,608
Expenses
153,802
143,985
9,817
Profit before Interest and Tax
27,280
24,489
2,791
Interest Expense
75
211
-136
Profit before Tax
27,205
24,728
2,927
Tax
6,153
4,314
1,839
Profit after Tax
21,052
19,964
1,088
Exceptional Income
594
116
478
Net Profit
21,646
20,080
1,566
Comparative Balance Sheet, Mar 31
(Rs. Million)
2010
Shareholders Funds and
Liabilities
Share Capital
Reserves and Surplus
Minority Interests
Secured Loans
Unsecured Loans
Current Liabilities and
Provisions
Deferred Tax Liabilities
TOTAL FUNDS
Assets
Fixed Assets
Investments
Inventories
Sundry Debtors
Cash and Bank Balances
Other Current Assets
Loans and Advances
Deferred Tax Assets
2009
%
8
-23
7
7
11
7
12
43
5
412
8
Change
Amount
%
2,181
24,508
105
105
3
68,160
2,180
19,195
77
1,563
2,778
58,839
2
5,313
28
-1,458
-2,775
9,321
0
28
33
-93
-100
16
2,073
97,135
1,906
86,538
166
10,597
9
12
24,943
12,244
22,264
6,917
20,124
193
5,895
4,555
21,358
2,876
25,805
5,606
18,641
197
7,618
4,437
3,585
9,368
-3,541
1,311
1,483
-4
-1,723
118
17
326
-14
23
8
-2
-23
3
TOTAL ASSETS
97,135
86,538
-10,597
12
Vertical Analysis
Profit and Loss Account
Hindustan Unilever Limited: Common-size Profit and Loss Account
For the Year Ended Mar 31
2010
Sales and Other Income
100.00
Expenses
84.98
Profit before Tax
15.02
Tax
3.40
Profit After Tax
11.62
Exceptional Income
0.33
Profit After Tax
11.95
Vertical Analysis: Balance Sheet
Hindustan Unilever Ltd
Common Size Balance Sheet, Mar 31
2010
Shareholders Funds and
Liabilities
Share Capital
Reserves and Surplus
Minority Interests
Secured Loans
Unsecured Loans
Current Liabilities and
Provisions
Deferred Tax Liabilities
TOTAL FUNDS
Assets
Fixed Assets
Investments
Inventories
Sundry Debtors
Cash and Bank Balances
Other Current Assets
Loans and Advances
Deferred Tax Assets
TOTAL ASSETS
Trend Analysis
Hindustan Unilever Ltd
2009
2.25
25.23
0.11
0.11
0.00
70.17
2.52
22.18
0.09
1.81
3.21
67.99
2.13
100.00
2.20
100.00
28.82
12.61
22.92
7.12
20.72
0.20
6.07
4.69
100.00
24.68
3.32
29.82
6.48
21.54
0.23
8.80
5.13
100.00
2009
100.00
85.59
14.41
2.56
11.85
0.07
11.92
2009
2007
2006
1,64,008
20,080
21,358
1,39,134
19,188
17,477
1,24,109
18,942
15,852
2005
(million)
1,15,658
13,586
16,205
142
148
132
120
141
108
107
139
98
100
100
100