Assignment on the

Hindustan unilever
limited

Submitted to:
Miss Sukhwinder kaur
lect. Of accounts for manager

Submitted by:
Miss Harpreet kaur
Student of MBA
Roll No.:RT1001A07

Introduction to HUL
Hindustan Unilever Limited (HUL) is
India's largest Fast Moving Consumer
Goods company, touching the lives of
two out of three Indians. HULs mission
is to add vitality to life through its
presence in over 20 distinct categories
in Home & Personal Care Products and
Foods & Beverages. The company
meets everyday needs for nutrition,
hygiene, and personal care, with
brands that help people feel good, look
good and get more out of life. The
companys Turnover is Rs. 17,523
crores (for the financial year 2009 2010)
HUL is a subsidiary of Unilever; one of the
worlds leading suppliers of fast moving
consumer goods with strong local roots in
more than 100 countries across the globe

with annual sales of about 40 billion in 2009

Unilever has about 52% shareholding in HUL.
Hindustan Unilever was recently rated among
the top four companies globally in the list of
Global Top Companies for Leaders by a
study sponsored by Hewitt Associates, in
partnership with Fortune magazine and the
RBL Group. The company was ranked number
one in the Asia-Pacific region and in India.
The mission that inspires HUL's more than
15,000 employees, including over 1,400
managers, is to help people feel good, look
good and get more out of life with brands and
services that are good for them and good for
others. It is a mission HUL shares with its
parent company, Unilever, which holds about
52 % of the equity.

HUL at a glance
Incorporation
Incorporated in 1933
Turnover
Rs.17, 523 Cr Audited results for April 1,
2009 to March 3, 2010
People
More than 15000 direct employees
including more than 1400 managers
Parentage
HUL is a part of the 40 billion Unilever
Group

Reach
Reaches over 6.3 million retail outlets
including direct reach to over 1 million
R&D
Two R&D centres in India in Mumbai and
Bangalore

Company structure
Hindustan Unilever Limited is India's largest
Fast Moving Consumer Goods (FMCG)
Company. It is present in Home & Personal
Care and Foods & Beverages categories.
HUL has about 15,000 employees, including
over 1400 managers
The fundamental principle determining the
organization structure is to infuse speed and
flexibility
in
decision-making
and
implementation, with empowered managers
across the companys nationwide operations.

Board of Directors
The Board of Directors as repositories of the
corporate powers act as a guardian to the
Company as also the protectors of
shareholders interest.

Management Committee
The day-to-day management of affairs of the
Company is vested with the Management
Committee which is subjected to the overall
superintendence and control of the Board.

Competit
ors

Dabur
Godrej
Consumer
Colgate
Marico
Godrej Ind
P And G
Emami
Gillette India
Jyothy Labs

Products or brands
profile

Food brands
Personal care brands
Home care brands

Brands for life

From
sumptuous
soups
to
sensuous
soaps,
our
products
all
have
one
thing
in
common.
They help you
get more out
of life.

Food
brands
Food
brands
3 Roses
Annapurna
Brooke Bond Taaza
Bru
Kissan
Knorr
Kwality Walls
Lipton

Personal care
brands

Axe
Breeze
Hamam
Lakme
Lifebuoy
Lux
Pepsodent
Sunsilk

Home care
brands
Active Wheel
Cif
Comfort
Domex
Rin
Sunlight
Surf Excel
Vim

Recent news related

to company

HUL brands top India's Most Trusted

Brand Survey
Once again this year HUL brands have topped
the Indias Most Trusted Brands Survey
rankings. Six HUL brands (Lux, Lifebuoy, Clinic
Plus, Pond's, Fair & Lovely and Pepsodent)
feature in the top 10 and eight in the top 20.
All together there are 17 HUL brands among
the 100 most trusted brands in this
survey. This year's survey rankings were
announced at an award function held on
August 30, 2010 at Mumbai.

HUL launches multi-brand rural

activation programme
Khushiyon ki Doli is a rural marketing
initiative of HUL. It was launched this year
in three states Uttar Pradesh, Andhra
Pradesh and Maharashtra. During the year
itself, over 14 million consumers would be
contacted through this initiative in over
35,000 villages across these three states.

HUL wins CNBC Awaaz Consumer

Awards 2010
Hindustan Unilever Limited won a total of
six awards at the CNBC Awaaz Consumer
Awards 2010, the highest accorded to a
single company.

About market
share
293.40

-2.45 (-0.83%)

BSE: Bombay Stock Exchange

Open Price

298.05

Volume

123262

High Price

299.45

52 Wk High

319.65

Low Price

293.40

52 Wk Low

226.40

Prev. Close

295.85
Bid

Offer

Price

0.00

293.90

Quantity

0.00

950.00

294.85

-0.95 (-0.32%)

NSE: Nifty Stock Exchange

Open Price

296.40

High Price

299.50

52 Wk High

319.55

Low Price

294.05

52 Wk Low

218.00

Prev. Close

295.80

Price
Quantity

Volume

1788969

0.00

0.00

Comparative statement of balance sheet

Balance
Sheet of
Hindust
an
Unilever

------------------ in Rs.
Cr.
-----------------Dec '05

Dec
'06

12 mths

12
mths

Dec I/D over

'07 2005

I/D ovr
2006

%age over
2005

%age over
2006

12
mths

Sources Of Funds
Total Share
Capital
Equity Share
Capital
Share
Application
Money
Preference
Share Capital
Reserves
Revaluation
Reserves

220.12

220.68

217.75

0.56

-2.93

0.2537611
02

1.3455797
93
1.3455797
93

220.12

220.68

217.75

0.56

-2.93

0.2537611
02

2,084.84

2,502.
14

1,220.
82

417.3

0
1281.3
2

16.677723
87

0
104.95568
55

0.67

0.67

0.67

Networth

2,305.63

2,723.
49

1,439.
24

417.86

1284.2
5

Secured Loans
Unsecured
Loans

24.5

37.13

25.52

12.63

-11.61

32.44

35.47

63.01

3.03

27.54

Total Debt

56.94

72.6

88.53

15.66

2,362.57

2,796.
09

1,527.
77

433.52

15.93
1268.3
2

2,462.
69

2,669.
08

87.58

206.39

1,146.
57
1,522.
51

72.33

84.63

15.25

121.76

12.23

Total Liabilities

Application Of Funds
Gross Block
Less: Accum.
Depreciation

2,375.11

Net Block
Capital Work in
Progress

1,385.50

1,061.
94
1,400.
75

98.03

110.26

185.64

Investments

2,148.72
1,321.77

1,440.
81
1,953.
60

373.5

Inventories

2,522.
22
1,547.
71

75.38
1081.4
1

225.94

405.89

522.83

440.37

443.37

-82.46

103.77

200.11
2,597.
08

67.03

29.31

1,948.37

170.8
2,158.
88

210.51

438.2

Loans and
Advances

902.04

1,150.
06

1,083.
28

248.02

-66.78

Fixed Deposits

251.26

246.15

0.75

-5.11

-245.4

3,555.
09
0
3,362.
52
1,429.
71

3,681.
11
0
4,028.
41
1,273.
90

453.42
0

126.02
0

284.55
136.32

665.89
-155.81

Sundry Debtors
Cash and Bank
Balance
Total Current
Assets

Total CA, Loans

& Advances
Deffered Credit
Current
Liabilities
Provisions

989.61

3,101.67
0
3,077.97
1,293.39

15.504508
08

89.231121
98
45.493730
41
43.707348
04
17.993900
37
83.017731
73

0
3.5562738
31

0
7.7326269
73

6.8111192
72
1.0887024
81
11.091964
45

7.3811455
04
7.9973202
15
40.605472
96
75.055697
84
20.776515
15

15.342813
82
34.015620
79
8.5424302
23
21.570247
93

14.808383
09
14.598342
07
18.725162
93
39.244730
68
9.7508893
5
21.565831
35
2.0759699
37
12.754107
49
0
8.4624031
98
9.5348007
64

0.6766357
67
14.646944
18
16.872795
6
6.1646111
81
-32720
3.4234239
13
0
16.529846
76
12.230944

Total CL &
Provisions

-1,269.69

4,792.
23
1,237.
14

5,302.
31
1,621.
20

2,362.56

4,371.36

Net Current
Assets
Miscellaneous
Expenses
Total Assets
Contingent
Liabilities
Book Value (Rs)

8.7823414
15
2.6310684
32

420.87

510.08

32.55

-384.06

2,796.
09

1,527.
76

433.53

0
1268.3
3

468.33

476.4

494.46

8.07

18.06

15.504865
72
1.6939546
6

10.47

12.34

6.61

1.87

-5.73

15.153970
83

34
9.6199580
94
23.689859
36
0
83.018929
67
3.6524693
61
86.686838
12

1) Total debt of the company decreases 21.57% in 2009 and further

decrease 17.99% in 2010 which is a good sign for the company.
2)

Total liabilities is increasing from 2005-2006. It was 2362.57 cr in

2005 which rises to 2796.09 cr in 2006 and decreases by the
amount of 1527.77 cr in 2007 which is not a good sign for the
company in the year of 2005-2006.

3)

In the year 2007, the investment of the company increases

considerably by 75.05%. There are decreases in investment by the
company in the year 2006 by 14.808.

4)

The current assets of the company are increasing in the year of

2007.

Common-size of balance sheet

Balance
Sheet of
Hindusta
n
Unilever

------------------ in Rs.
Cr.
------------------

%age
of
2005

%age
of
2006

%age
of 2007

217.75

9.3169
73
9.3169
73

7.8924
5
7.8924
5

14.252
8
14.252
8

0
2,502.
14

0
1,220.
82

2,305.63

0.67
2,723.
49

0.67
1,439.
24

24.5

37.13

25.52

32.44

35.47

63.01

56.94

72.6
2,796.
09

88.53
1,527.
77

0
88.244
58
0.0283
59
97.589
91
1.0370
06
1.3730
81
2.4100
87

0
89.487
11
0.0239
62
97.403
52
1.3279
26
1.2685
57
2.5964
83

0
79.908
62
0.0438
55
94.205
28
1.6704
09
4.1243
12
5.7947
2

100

100

100

2,462.
69

2,669.
08

100.53
12

88.076
21

174.70
55

1,061.
94
1,400.
75

1,146.
57
1,522.
51

110.26
2,522.
22
1,547.
71

185.64
1,440.
81
1,953.
60

41.887
19
58.644
01
4.1493
13
90.948
8
55.946
52

37.979
46
50.096
74
3.9433
64
90.205
25
55.352
65

75.049
09
99.656
36
12.151
12
94.308
66
127.87
35

Sources Of Funds
Total Share
Capital
Equity Share
Capital
Share Application
Money
Preference Share
Capital
Reserves
Revaluation
Reserves
Networth

Dec
'07

12 mths

12
mths

12
mths

220.12

220.68

217.75

220.12

220.68

0
0
2,084.84
0.67

Secured Loans
Unsecured Loans
Total Debt
Total Liabilities

Dec '05

Dec
'06

2,362.57

Application Of Funds
Gross Block
Less: Accum.
Depreciation

2,375.11
989.61

Net Block
Capital Work in
Progress

1,385.50

Investments

2,148.72

Inventories

98.03

1,321.77

Sundry Debtors
Cash and Bank
Balance
Total Current
Assets
Loans and
Advances

522.83

440.37

443.37

103.77

170.8
2,158.
88
1,150.
06

200.11
2,597.
08
1,083.
28

246.15
3,555.
09
0
3,362.
52
1,429.
71
4,792.
23
1,237.
14

0.75
3,681.
11
0
4,028.
41
1,273.
90
5,302.
31
1,621.
20

2,362.56

0
2,796.
09

0
1,527.
76

468.33

476.4

494.46

10.47

12.34

6.61

1,948.37
902.04

Fixed Deposits
Total CA, Loans &
Advances
Deffered Credit

3,101.67
0

Current Liabilities

3,077.97

Provisions
Total CL &
Provisions

1,293.39

Net Current
Assets
Miscellaneous
Expenses
Total Assets
Contingent
Liabilities
Book Value (Rs)

251.26

4,371.36
-1,269.69
0

22.129
81
4.3922
69
82.468
59
38.180
62
10.635
07
131.28
43
0
130.28
11
54.745
28
185.02
64
53.742
1

15.749
49
6.1085
3
77.210
68
41.131
01
8.8033
65
127.14
5
0
120.25
79
51.132
47
171.39
04
44.245
4

29.020
92
13.098
26
169.99
27
70.906
43
0.0490
91
240.94
82
0
263.68
08
83.383
52
347.06
43
106.11
6

100

100

100

19.822
99
0.4431
63

17.038
08
0.4413
31

32.365
03
0.4326
6

COMMON SIZE ANALYSIS OF BALANCE SHEET

1)

According to the common size balance sheet total debt is

constantly increasing in the consecutive years.

2) Gross block increases in the year 2007 to 174.7% but it was

decreases to 88.07 in the year of 2006.

3)

The inventory of the company increases in the year 2007 to

127.87% but it decreases to 55.35 in 2006.

4)

Cash and bank increases hugely in 2007 i.e. from 6.108% to

13.098% in 2007.

Trend statement of balance sheet

Balance
Sheet of
Hindusta
n
Unilever

Sources Of Funds
Total Share
Capital
Equity Share
Capital
Share
Application
Money
Preference Share
Capital
Reserves
Revaluation
Reserves
Networth

------------------ in Rs.
Cr.
-----------------trend
%age of
2006

trend
%age of
2007

217.75

100.2544
067
100.2544
067

98.92331
46
98.92331
46

2,084.84

0
2,502.
14

0
1,220.
82

0
120.0159
245

0
58.55701
16

0.67
2,305.63

0.67
2,723.

0.67
1,439.

100
118.1234

100
62.42285

Dec '05

Dec
'06

Dec
'07

12 mths

12
mths

12
mths

220.12

220.68

217.75

220.12

220.68

0
0

49

24

24.5

37.13

25.52

Unsecured Loans

32.44

35.47

63.01

Total Debt

56.94

72.6
2,796.
09

88.53
1,527.
77

2,462.
69
1,061.
94
1,400.
75

2,669.
08
1,146.
57
1,522.
51
185.64
1,440.
81
1,953.
60

Secured Loans

Total Liabilities
2,362.57
Application Of Funds

63
151.5510
204
109.3403
206
127.5026
344
118.3495
092

19
104.1632
65
194.2355
12
155.4794
52
64.66559
72

103.6874
082
107.3089
399
101.1006
857
112.4757
727
117.3824
416
117.0937
455
84.22814
299
164.5947
769
110.8044
16
127.4954
547
97.96625
01

112.3771
11
115.8607
94
109.8888
49
189.3706
01
67.05433
93
147.8018
11
84.80194
33
192.8399
34
133.2950
11
120.0922
35
0.298495
58

Gross Block
Less: Accum.
Depreciation

2,375.11

Net Block
Capital Work in
Progress

1,385.50

Investments

2,148.72

Inventories

1,321.77

110.26
2,522.
22
1,547.
71

522.83

440.37

443.37

103.77

902.04

170.8
2,158.
88
1,150.
06

200.11
2,597.
08
1,083.
28

251.26

246.15

0.75

3,555.
09
0
3,362.
52
1,429.
71
4,792.
23
1,237.
14

3,681.
11
0
4,028.
41
1,273.
90
5,302.
31
1,621.
20

114.6185
764
0
109.2447
295
110.5397
444
109.6278
961

118.6815
49
0
130.8787
93
98.49310
73
121.2965
76

97.43638
211

127.6847
1

0
2,796.
09

0
1,527.
76

0
118.3500
102

0
64.66544
77

Sundry Debtors
Cash and Bank
Balance
Total Current
Assets
Loans and
Advances
Fixed Deposits
Total CA, Loans
& Advances
Deffered Credit
Current
Liabilities
Provisions
Total CL &
Provisions
Net Current
Assets
Miscellaneous
Expenses
Total Assets

989.61

98.03

1,948.37

3,101.67
0
3,077.97
1,293.39
4,371.36
-1,269.69
0
2,362.56

Contingent
Liabilities
Book Value (Rs)

468.33

476.4

494.46

10.47

12.34

6.61

101.7231
439
117.8605
54

105.5793
99
63.13276
03

TREND ANALYSIS OF BALANCE SHEET

1) There is a decrease in the asset of the company from 118.35% in
2006 to 64.66% in 2007.
2) Their is a slight increase in the net block of the company. It
increases from 101.10% to 109.88% in 2007.
3) The investment of the company had decreased in the year 2007. It
was 117.38% in 2006 and decreases to 67.054% in 2007.
4)

There is an decrease in the total assets. It was 64.66% in 2007 and

increases to 118.35% in 2006.

Comparative of Profit and loss

Hindustan
Unilever
Profit &
Loss
account

------------------ in
Rs. Cr.
------------------

12 mths

Dec
'06
12
mths

12,108.86

13,189
.70

914.98

945.68

Dec '05

Income
Sales
Turnover
Excise Duty

Dec I/D over

'07 2006
12
mths

14,937
.88
1,057.
32

1,080.8
4
30.70

I/D
over
2007

%age
over
2006

1,748
.18
111.6
4

8.926
026
3.355
265

%ageover
2007

11.703
10.55877

11,193.88

12,244
.02

13,880
.56

1,050.1
4

Other Income

218.01

512.6

428.37

294.59

Stock
Adjustments

-48.12
11,363.77

129.97
12,886
.59

162.06
14,470
.99

178.09
1,522.8
2
0.00

6,170.98

6,687.
30

7,542.
78

516.32

168.74

180.79

198.89

12.05

591.32

642.81

767.81

51.49

18.10
125.0
0

191.82

187.37

204.1

-4.45

16.73

9.381
376
135.1
268
370.0
96
13.40
066
0
8.366
904
7.141
164
8.707
637
2.319
88

2,010.10

2,328.
51

2,561.
12

318.41

232.6
1

15.84
051

9.082355

429.09

541.52

691.49

112.43

149.9
7

26.20
196

21.68795

0
10,568
.30

0
11,966
.19

0.00
1,006.2
5

0.00
1,397
.89

0
10.52
337

1,805.
69
2,318.
29

2,076.
43
2,504.
80

270.7
4
186.5
1

1,782.53

10.73
2,307.
56

25.5
2,479.
30

525.03

14.77
171.7
4

124.45

130.16

138.36

5.71

8.20

14.01
646
28.67
094
44.08
55
29.45
42
4.588
188

0
2,340.
94

0.00

1,658.08

0
2,177.
40

519.32

0.00
163.5
4

44.04

-0.21

1.67

-44.25

1.88

Net Sales

Total Income
Expenditure
Raw Materials
Power & Fuel
Cost
Employee
Cost
Other
Manufacturin
g Expenses
Selling and
Admin
Expenses
Miscellaneous
Expenses
Preoperative
Exp
Capitalised
Total
Expenses

9,562.05

Operating
Profit

1,583.71

PBDIT

1,801.72

Interest
PBDT
Depreciation
Other Written
Off
Profit Before
Tax
Extraordinary
items

19.19

221.98
516.57
-8.46

1,636
.54
84.23
32.09
1,584
.40
0.00
855.4
8

0
31.32
056
100.4
77

11.79016
-19.66291
19.80131
10.9488
0
11.34171
9.100508
16.28007
8.196962

0
11.682
13.03873
7.446103
57.92157
6.926955
5.926568
0
6.986083
112.5749

PBT (Post
Extra-ord
Items)
Tax
Reported Net
Profit
Total Value
Addition
Preference
Dividend
Equity
Dividend
Corporate
Dividend Tax
Per share data
(annualised)
Shares in
issue (lakhs)
Earning Per
Share (Rs)
Equity
Dividend (%)
Book Value
(Rs)

2,177.
19

2,342.
61

321.8
1,855.
37
3,881.
00

417.14
1,769.
06
4,423.
41

1,100.62

0
1,325.
48

0
1,976.
12

159.62

185.9

355.5

1,702.12
294
1,408.10
3,391.08
0

95.34
86.31
542.4
1

27.91
049
9.455
782
31.76
408
14.44
731

224.86

0.00
650.6
4

0
20.43
03

32.92513

26.28

169.6
0

16.46
41

47.70745

0.00
293.1
3

475.07
27.80
447.27
489.92
0.00

0.00

165.4
2

22,012.44

22,067
.76

21,774
.63

55.32

6.4

8.41

8.12

2.01

500

600

900

100.00

-0.29
300.0
0

10.47

12.34

6.61

1.87

-5.73

0.251
312
31.40
625
20
17.86
055

7.061355
22.85564
-4.878862
12.26226
0

-1.3462
-3.571429
33.33333
-86.68684

COMPARATIVE STATEMENT ANALYSIS OF NAVNEET LTD.

1)

Net sales growth in 2007 is 11.790% while in 2006 the net sales
were 9.381%.

2)

The total income in 2006 increases by 13.4006% while in 2007

there was a decline in total income by 10.948%.

3)

Depreciation increases by 5.926 in 2007 and in 2006 it come down

to 4.588%.

4)

The PBT is decreasing 7.061 in the year 2007.

Trend statement of profit and loss

Hindustan
Unilever

Profit & Loss

account

------------------ in
Rs. Cr.
-----------------Dec '05

Dec '06

12 mths

12
mths

12,108.86

13,189.
70

Dec '07 %age of

2005
12
mths

%age of
2006

%age of
2007

Income

11,193.88

945.68
12,244.
02

14,937.
88
1,057.3
2
13,880.
56

Other Income

218.01

512.6

428.37

Stock
Adjustments

-48.12
11,363.77

129.97
12,886.
59

162.06
14,470.
99

6,170.98

6,687.3
0

7,542.7
8

168.74

180.79

198.89

591.32

642.81

767.81

55.12815
932
1.507430
846
5.282529
382

191.82

187.37

204.1

1.713614
94

97.68011
678

106.4018
351

2,010.10

2,328.5
1

2,561.1
2

17.95713
372

115.8405
054

127.4125
665

Sales Turnover
Excise Duty
Net Sales

Total Income
Expenditure
Raw Materials
Power & Fuel
Cost
Employee Cost
Other
Manufacturing
Expenses
Selling and
Admin
Expenses

914.98

108.1739
308
8.173930
755
100
1.947582
072
0.429877
75
101.5177
043

108.9260
261
103.3552
646
109.3813
763
235.1268
29
270.0955
94
113.4006
584

123.3632
233
115.5566
242
124.0013
293
196.4909
867
336.7830
42
127.3432
144

108.3669
044
107.1411
639
108.7076
372

122.2298
565
117.8677
255
129.8467
835

Miscellaneous
Expenses
Preoperative
Exp
Capitalised

429.09

541.52

691.49

3.833255
315

126.2019
623

161.1526
719

0
10,568.
30

0
11,966.
19

0
85.42212
352

0
110.5233
71

0
125.1425
165

1,805.6
9
2,318.2
9

2,076.4
3
2,504.8
0

1,782.53

10.73
2,307.5
6

25.5
2,479.3
0

124.45

130.16

138.36

14.14799
873
16.09558
08
0.171432
962
15.92414
784
1.111768
216

114.0164
55
128.6709
367
55.91453
882
129.4542
027
104.5881
88

131.1117
566
139.0227
116
132.8817
092
139.0888
232
111.1771
796

0
1,658.08

0
2,177.4
0

0
2,340.9
4

0
14.81237
962

0
141.1837
788

44.04

-0.21

1.67

0.393429
267

0
131.3205
635
0.476839
24

1,702.12

2,177.1
9

2,342.6
1

321.8
1,855.3
7
3,881.0
0

417.14
1,769.0
6
4,423.4
1

15.20580
889
2.626435
159
12.57919
506
30.29405
354

127.9104
881
109.4557
823
131.7640
793
114.4473
147

137.6289
568
141.8843
537
125.6345
43
130.4425
139

1,100.62

0
1,325.4
8

0
1,976.1
2

159.62

185.9

355.5

0
9.832336
956
1.425957
755

0
120.4303
029
116.4641
022

0
179.5460
74
222.7164
516

22,012.44

22,067.
76

21,774.
63

8.41

8.12

100.2513
124
131.4062
5

98.91965
634

6.4
500

600

900

196.6470
964
0.057174
099
4.466726
461

120

180

Total Expenses

9,562.05

Operating
Profit

1,583.71

PBDIT

1,801.72

Interest
PBDT
Depreciation
Other Written
Off
Profit Before
Tax
Extra-ordinary
items
PBT (Post
Extra-ord
Items)
Tax
Reported Net
Profit
Total Value
Addition
Preference
Dividend
Equity
Dividend
Corporate
Dividend Tax

19.19

294
1,408.10
3,391.08
0

3.792007
266

Per share data (annualised)

Shares in issue
(lakhs)
Earning Per
Share (Rs)
Equity
Dividend (%)

126.875

Book Value
(Rs)

1)

10.47

12.34

6.61

0.093533
252

117.8605
54

63.13276
027

There is a increase in the net profit of the company, i.e. it was

109.38% in 2005 which increase to 124.00 % in 2007.

Common-size of profit and loss

Hindustan
Unilever

Profit & Loss

account

------------------ in
Rs. Cr.
------------------

Dec '05
12 mths

Dec '06
12
mths

Dec '07
12
mths

12,108.86

13,189.
70

11,193.88

945.68
12,244.
02

14,937.
88
1,057.3
2
13,880.
56

Other Income

218.01

512.6

428.37

Stock
Adjustments

-48.12
11,363.77

129.97
12,886.
59

162.06
14,470.
99

6,170.98

6,687.3
0

7,542.7
8

168.74
591.32

180.79
642.81

198.89
767.81

%age of
2005

%age of
2006

%age of
2007

108.1739
308
8.173930
755

107.723
607
7.72360
712

107.617
27
7.61727
19

100
1.947582
072
0.429877
75
101.5177
043

100
4.18653
351

100
3.08611
47

1.06149
778
105.248
031

1.16753
21
104.253
65

55.12815
932
1.507430
846
5.282529

54.6168
66
1.47655
754
5.24999

54.3406
03
1.43286
73
5.53154

Income
Sales Turnover
Excise Duty
Net Sales

Total Income
Expenditure
Raw Materials
Power & Fuel
Cost
Employee Cost

914.98

Other
Manufacturing
Expenses
Selling and
Admin Expenses
Miscellaneous
Expenses
Preoperative Exp
Capitalised

2,010.10

1.713614
94
17.95713
372

1.53029
806
19.0175
286

1.47040
18
18.4511
29

429.09

541.52

691.49

3.833255
315

4.42273
044

4.98171
54

0
10,568.
30
1,805.6
9
2,318.2
9

0
11,966.
19
2,076.4
3
2,504.8
0

1,782.53

10.73
2,307.5
6

25.5
2,479.3
0

124.45

130.16

138.36

0
85.42212
352
14.14799
873
16.09558
08
0.171432
962
15.92414
784
1.111768
216

0
86.3139
72
14.7475
257
18.9340
592
0.08763
462
18.8464
246
1.06304
955

0
86.2082
65
14.9592
67
18.0453
81
0.18371
02
17.8616
71
0.99678
98

0
2,177.4
0

0
2,340.9
4

0
14.81237
962

0
16.8648
82

-0.21
2,177.1
9

1.67
2,342.6
1

321.8
1,855.3
7
3,881.0
0

417.14
1,769.0
6
4,423.4
1

0.393429
267
15.20580
889
2.626435
159
12.57919
506
30.29405
354

0
17.7833
751
0.00171
51
17.7816
599
2.62822
178
15.1532
748
31.6971
06

1,100.62

0
1,325.4
8

0
1,976.1
2

159.62

185.9

355.5

0
9.832336
956
1.425957
755

0
10.8255
295
1.51829
219

0
14.2366
01
2.56113
59

0
196.6470
964
0.057174
099

0
180.232
963
0.06868
659

0
156.871
41
0.05849
91

Operating Profit

1,583.71

PBDIT

1,801.72

Depreciation
Other Written
Off
Profit Before Tax
Extra-ordinary
items
PBT (Post Extraord Items)
Tax
Reported Net
Profit
Total Value
Addition
Preference
Dividend
Equity Dividend
Corporate
Dividend Tax

92

204.1
2,561.1
2

9,562.05

PBDT

142

187.37
2,328.5
1

191.82

Total Expenses

Interest

382

19.19

1,658.08
44.04
1,702.12
294
1,408.10
3,391.08
0

Per share data (annualised)

Shares in issue
(lakhs)
22,012.44
Earning Per
Share (Rs)
6.4

22,067.
76

21,774.
63

8.41

8.12

0.01203
12
16.8769
13
3.00521
02
12.7448
75
31.8676
62

Equity Dividend
(%)

500

600

900

Book Value (Rs)

10.47

12.34

6.61

4.466726
461
0.093533
252

4.90035
136
0.10078
389

6.48388
83
0.04762
06

1)

Total income of the company was 105.24% which decline to

104.253% in 2007.

2)

Total expenditure of the company was 86.313% in 2006 which

decreases to 86.208% in 2007, which is a good sign for the
company.

3)

Earning per share in 2006 was 0.0686% which decreases to

0.05849 % in 2007, which is not a good sign for the financial
position of the company.

4)

The tax was 2.628% in 2006 which increases to 3.0052% in 2007.

This is due to the increase in profit.