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Rohan.J.Patel
ID No.14BBA046
Financial Accounting (BM322)
BBA + MBA Dual Degree Programme Sem 5
Indukaka Ipcowala Institute of Management (I2IM)
Charotar University of Science and Technology (CHARUSAT)
Avg . net
Net Sales
assets
This ratio is supposed to measure the efficiency with which fixed assets are employed. A high
ratio indicates a high degree of efficiency in asset utilization and a low ratio reflects inefficient
use of asset.
particulars
Ratio
2015
6.19
2016
5.82
8
6
6.83
6.1
6.19
5.82
2015
2016
4
2
0
2012
2013
2014
Ratio
Interpretation: From this graph we can interpret that ratio of fixed assets of 2012 is the highest
in comparison to others. A high ratio (7.06) indicates a high degree of efficiency in asset
utilization and a low ratio reflects inefficient use of asset that is 5.82 in 2016 accounting year.
'Food Division' has grown substantially from year on year basis from 2011-12 to 201415; from a turn-over of INR 350 Mn to the tune of INR 769 Mn. The division has grown
with diversification of product categories from single category of Ready to Eat products
to multiple categories like Edible Oil, Diary (Paneer & Ghee), Snacks & Savories, Dry
Healthy range of Quinoa based Products to expand our bouquet of product portfolio.
Bulk of Kohinoor's processed food business to the extent of 70% is contributed by the
clients of Private Label; so in the event of any issue with the major client has direct
bearing on our Revenues. However we expect to notch up some good numbers in the next
financial year through some exciting product launches, increased Distribution Network
and acquire new customers in new markets.
3. Explain any trends in operating Cycle.
Operating cycle refers the time between paying for goods supplied to you and the final
receipt of the cash to you from their sale. It is desirable to keep cycle short as possible as
it increase effectiveness of operating cycle.
the industry.
Extremely useful for the company in decision-making process
Helpful in identifying the weak and strength point of the company and also helpful in
References
www.kohinoorfoods.co.in
www.moneycontrol.in