Professional Documents
Culture Documents
2008
2009
2010
2008(%)
2009(%)
2010(%)
Inventory
271,428,799
309,192,143
630,516,341
100
113.9128
232.2953
Debtors
18,113,070
16,504,157
19,477,152
100
91.11739
107.5309
Deposits
7,787,309
9,927,806
11,240,757
100
127.487
144.3471
Cash&bank
balances
Loans&advances
129,569,540
166,447,388
236,089,263
100
128.4618
182.2105
72,333,257
95,244,304
325,165,903
100
131.6743
449.5386
499,231,975
597,315,798
1,222,489,416
100
119.6469
244.874
326,693,339
439,017,856
642,857,962
100
134.3822
196.7772
15,147,071
62,161,069
149,922,643
100
410.3834
989.7798
341,840,410
501,178,925
792,780,605
100
146.612
231.9154
Investment (C)
3,364,853
3,838,099
3,838,099
100
114.0644
114.0644
Misc.expenses (D)
20,376
16,302
12,226
100
80.00589
60.00196
TOTAL
(A+B+C+D)
844,457,614
1,102,349,124
2,019,120,346
100
130.5393
239.1026
187,019,585
194,101,605
259,812,203
100
103.7868
138.9225
18,442,538
25,341,237
34,391,806
100
137.4065
186.4809
205,462,123
219,442,842
294,204,009
100
106.8045
143.1914
Loans (B)
336,847,833
448,032,058
1,125,855,826
100
133.0073
334.2328
Shareholders
fund:
Share capital
82,021,809
82,021,809
221,590,809
100
100
270.1608
220,125,849
352,852,415
377,469,702
100
160.2958
171.479
302,147,658
434,874,224
599,060,511
100
143.9277
198.2675
844,457,614
1,102,349,124
2,019,120,346
100
130.5393
239.1026
Current assets:
Fixed assets:
Fixed assets
Capital work
progress
Sub total (B)
in
Current
liabilities:
Current liabilities
Provision
taxation
Sub total (A)
for
Reserves
surplus
Sub total (C)
TOTAL(A+B+C)
&
(i) Total assets increased from 100% to 239.10% during the periods 2008-2010
(ii) Total liabilities increased from 100% to 239.10% during the periods 2008-2010
2008
2009
Absolute change
in 2008-09
% change in
2008-09
Assets:
Current Assets:
Inventories
271,428,799
309,192,143
+37,763,344
+13.91
Sundry debtors
18,113,070
16,504,157
-1,608,913
-8.88
Deposits
7,787,309
9,927,806
+2,140,497
+27.48
129,569,540
166,447,388
+36,877,848
+28.46
Loans& advances
72,333,257
95,244,304
+22,911,047
+31.67
499,231,975
597,315,798
+98,083,823
+19.64
Fixed Assets
326,693,339
439,017,856
+112,324,517
+34.38
15,147,071
62,161,069
+47,013,998
+310.38
341,840,410
501,178,925
+159,338,515
+46.61
Investment (C)
3,364,853
3,838,099
+473,246
+14.06
Misc.Expenses (D)
20,376
16,302
-4,074
-19.99
844,457,614
1,102,349,124
+257,891,510
+30.53
Current liabilities
187,019,585
194,101,605
+7,082,020
+3.78
18,442,538
25,341,237
+6,898,699
+37.40
205,462,123
219,442,842
+13,980,719
+6.80
336,847,833
448,032,058
+111,184,225
+33.01
82,021,809
82,021,809
220,125,849
352,852,415
+132,726,566
+60.29
Total (A+B+C)
844,457,614
1,102,349,124
+257,891,510
+30.53
Liabilities:
Net worth:(C)
INTERPRETATION:By way of analyzing the above Balance sheet the following Points are worth noting.
2009
2010
Absolute change
in 2009-10
% change in
2009-10
Inventories
309,192,143
630,516,341
+321,324,198
+103.92
Sundry debtors
16,504,157
19,477,152
+2,972,995
+18.01
Deposits
9,927,806
11,240,757
+1,312,951
+13.22
166,447,388
236,089,263
+69,641,875
+41.84
95,244,304
325,165,903
+229,921,599
+241.40
597,315,798
1,222,489,416
+625,173,618
+104.66
Fixed Assets
439,017,856
642,857,962
+203,840,106
+46.43
62,161,069
149,922,643
+87,761,574
+141.18
501,178,925
792,780,605
+291,601,680
+58.18
Investment (C)
3,838,099
3,838,099
Misc.Expenses (D)
16,302
12,226
-4,076
-25.00
1,102,349,124
2,019,120,346
+916,771,222
+83.16
Current liabilities
194,101,605
259,812,204
+65,710,599
+33.85
25,341,237
34,391,806
+9,050,569
+35.71
219,442,842
294,204,010
+74,761,168
+34.06
448,032,058
1,125,855,826
+677,823,768
+151.28
82,021,809
221,590,809
+139,569,000
+170.16
352,852,415
377,469,701
+24,617,286
+6.97
Total (A+B+C)
1,102,349,124
2,019,120,346
+916,771,222
+83.16
Assets:
Current Assets:
Liabilities:
Net worth:(C)
INTERPRETATION:By way of analyzing the above Balance sheet the following Points are worth noting.
3,782,229,886
4,700,233,783
Absolute change
in 2008-09
+918,003,897
(-) Expenses
3,649,828,436
4,508,761,300
+858,932,864
+23.53
132,401,450
191,472,483
+59,071,033
+44.61
33,614,517
56,735,532
+23,121,015
+68.78
Net
tax
98,786,933
134,736,951
+35,950,018
+36.39
profit
2008
after
2009
% change
2008-09
+24.27
in
INTERPRETATION:By way of analyzing the above statement the following Points are worth noting.
2009
2010
Absolute change
in 2009-10
% change in
2009-10
Income
4,700,233,783
6,073,308,529
1,373,074,746
29.21
(-) Expenses
4,508,761,300
5,822,318,871
1,313,557,571
29.13
191,472,483
250,989,658
59,517,175
31.08
56,735,532
86,799,320
30,063,788
52.98
Net
tax
134,736,951
164,190,338
29,453,387
21.85
profit
after
INTERPRETATION:By way of analyzing the above statement the following Points are worth noting.
2008
2008%
2009
2009%
Assets:
Current Assets:
Inventories
271,428,799
32.14
309,192,143
28.05
Sundry debtors
18,113,070
2.14
16,504,157
1.50
Deposits
7,787,309
0.92
9,927,806
0.90
129,569,540
15.34
166,447,388
15.09
72,333,257
8.56
95,244,304
8.64
499,231,975
59.11
597,315,798
54.18
Fixed Assets
326,693,339
38.68
439,017,856
39.82
15,147,071
1.79
62,161,069
5.63
341,840,410
40.48
501,178,925
45.46
Investment (C)
3,364,853
0.39
3,838,099
0.35
Misc.Expenses (D)
20,376
0.002
16,302
0.001
844,457,614
100
1,102,349,124
100
Current liabilities
187,019,585
22.14
194,101,605
17.61
18,442,538
2.18
25,341,237
2.30
205,462,123
24.33
219,442,842
19.91
336,847,833
39.88
448,032,058
40.64
82,021,809
9.712
82,021,809
7.44
220,125,849
26.06
352,852,415
32.00
Total (A+B+C)
844,457,614
100
1,102,349,124
100
Liabilities:
Net worth:(C)
INTERPRETATION:By way of analyzing the above Balance sheet the following Points are worth noting.
(i) Total current assets are decreased from 59.11% in 2008 to 54.18% in 2009
(iii) Total current liabilities decreased from 22.14% in 2008 to 17.61% in 2009
(iv) Secured loans increased from 39.88% in 2008 to 40.64% in 2009
(v) Shareholders fund decreased from 9.71% in2008 to 7.44% in 2009
(vi) Reserves & surpluses increased from 26.06% in 2008 to 32% in 2009
2009
2009%
2010
2010%
Assets:
Current Assets:
Inventories
309,192,143
28.04
630,516,341
31.22
Sundry debtors
16,504,157
1.49
19,477,153
0.96
Deposits
9,927,806
0.90
11,240,757
0.55
166,447,388
15.09
236,089,263
11.69
95,244,304
8.64
325,165,903
16.10
597,315,798
54.18
1,222,489,417
60.54
Fixed Assets
439,017,856
39.82
642,857,962
31.83
62,161,069
5.63
149,922,643
7.42
501,178,925
45.46
792,780,605
39.26
Investment (C)
3,838,099
0.34
3,838,099
0.19
Misc.Expenses (D)
16,302
0.0014
12,226
0.0006
1,102,349,124
100
2,019,120,347
100
Current liabilities
194,101,605
17.60
259,812,204
12.86
25,341,237
2.29
34,391,806
1.70
219,442,842
19.90
294,204,010
14.57
448,032,058
40.64
1,125,855,826
55.75
82,021,809
7.44
221,590,809
10.97
352,852,415
32.00
377,469,702
18.69
Total (A+B+C)
1,102,349,124
100
2,019,120,347
100
Liabilities:
Net worth:(C)
(i) Total current assets are increased from 54.18% in 2009 to 60.54% in 2010
(iii) Total current liabilities decreased from 17.61% in 2009 to 12.86% in 2010
(iv) Secured loans increased from 40.64% in 2009 to 55.75% in 2010
(v) Shareholders fund increased from 7.44% in 2009 to 10.97% in 2010
(vi) Reserves & surpluses decreased from 32% in 2009 to 18.69% in 2010
2008
2008%
2009
2009%
Income
3,782,229,886
100
4,700,233,783
100
(-) Expenses
3,649,828,436
96.49
4,508,761,300
95.92
132,401,450
3.50
191,472,483
4.07
33,614,517
0.88
56,735,532
1.20
98,786,933
2.61
134,736,951
2.86
INTERPRETATION:By way of analyzing the above statement the following Points are worth noting.
(i) Net profit before tax increased from 3.50% in 2008 to 4.07% in 2009
(ii) Net profit after tax increased from 2.61% in 2008 to 2.86% in 2009
2009
2009%
2010
2010%
Income
4,700,233,783
100
6,073,308,529
100
(-) Expenses
4,508,761,300
95.92
5,822,318,871
95.86
191,472,483
4.07
250,989,658
4.132
56,735,532
1.20
86,799,320
1.42
134,736,951
2.86
164,190,338
2.70
INTERPRETATION:By way of analyzing the above statement the following Points are worth noting.
(i) Net profit before tax increased from 4.07% in 2009 to 4.13% in 2010
(ii) Net profit after tax decreased from 2.86% in 2009 to 2.70% in 2010
I.
Particulars
2005-06
2004-05
SOURCE OF FUNDS :
1) Shareholders Fund
2) Reserves and Surplus
3) Secured Loans
4) Un-Secured Loans
23050000.00
64515839.95
104256408.06
80543944.00
23050000.00
48579189.00
183326618.00
0.00
Total
272366192.01
254955807.00
243455584.83
148467660.00
90598828.16
60839408.00
152856756.67
87628252.00
Capital Work-in-Progress
9453137.30
43751833.00
Sub Total
162309893.97
131380085.00
2) Investments
2610000.00
2610000.00
4) Current Assets :
Inventory
Sundry Debtors
Deposits
Cash and Bank Balances
Loans, Advances & Prepaid Expenses
100760856.00
6844432.02
7347643.00
38838401.96
22284157.78
109075147.00
6358113.00
4321650.00
26367433.00
25367449.00
Sub Total
176075490.76
171489792.00
60299284.76
8349907.96
43492221.00
7087149.00
Sub Total
68649192.72
50579370.00
107426298.04
120910422.00
20000.00
55300.00
Total
272366192.01
254955807.00
I.
II.
Particulars
2005-06
2004-05
INCOME :
Sales
1483468207
1240400781
1778101
5370829.41
0
3954779
-31851606
-504947
1458765532
1243850613
1174717128
119458344.5
16813493.8
83389660.33
12858460.22
29759420
1023506571
93831927
13783556
66013137
10242362
19701377
1436996507
1227078930
21769024.73
0
16771683
142680
21769024.73
-5088074
16914363
-4341000
16680950.73
-409833
-334467
12573363
-100006
0
15936650.73
48579189.22
12473357
36105832
Total
64515839.95
48579189
EXPENDITURE :
Raw Materials & Packing Material Consumed
Processing & Operating Expenses
Salaries, Wages and other payments to Staff
Administrative & Marketing Expenses
Interest and Financial Charges
Depreciation
I.
Particulars
2006-07
SOURCE OF FUNDS :
1) Shareholders Fund
2) Reserves and Surplus
82032382.00 23050000.00
121127284.36 64515839.95
3) Secured Loans
4) Un-Secured Loans
383547594.91 104256408.06
80543944.00
Total
586707261.27 272366192.01
2005-06
440627226.29 243455584.83
174915288.62 90598828.16
265711937.67 152856756.67
Capital Work-in-Progress
9400257.68
9453137.30
Sub Total
275112195.35 162309893.97
2) Investments
3330520.00
4) Current Assets :
Inventory
258935801.10 100760856.00
2610000.00
Sundry Debtors
Deposits
23666599.18
6990208.00
144273002.76 38838401.96
48086694.96 22284157.78
Sub Total
Less: Current Liabilities & Provisions :
Current Liabilities
Provision for Expenses
6844432.02
7347643.00
481952306.00 176075490.76
153837803.77 60299284.76
19897426.81 8349907.96
Sub Total
173735230.58 68649192.72
308217075.42 107426298.04
47470.50
Total
586707261.27 272366192.01
20000.00
I.
II.
Particulars
2006-07
2005-06
INCOME :
Sales
2852734310
1483468207
0
8279964.8
1778101
5370829.41
12664932.95
-31851606
2873679208
1458765532
2338261619
213408095.8
29470626.3
167759793.7
23599653.78
40369063
1174717128
119458344.5
16813493.8
83389660.33
12858460.22
29759420
2812868852
1436996507
60810355.9
21769024.73
0
60810355.9
13794988
21769024.73
-5088074
47015367.9
1022019
547908
16680950.73
-409833
-334467
45445440.9
75681843.46
15936650.73
48579189.22
Total
121127284.4
64515839.95
EXPENDITURE :
Raw Materials & Material Consumed
Processing & Operating Expenses
Salaries, Wages and other payments to Staff
Administrative & Marketing Expenses
Interest and Financial Charges
Depreciation
I.
Particulars
2007-08
SOURCE OF FUNDS :
1) Shareholders Fund
2) Reserves and Surplus
82021809.00 82032382.00
220125848.71 121127284.36
3) Secured Loans
336847834.34 383547594.91
Total
638995492.05 586707261.27
2006-07
554283910.07 440627226.29
227590570.62 174915288.62
326693339.45 265711937.67
Capital Work-in-Progress
15147070.53
Sub Total
341840409.98 275112195.35
2) Investments
Diffred Tax Asset
3330520.00
34333.00
3330520.00
4) Current Assets :
Inventory
Sundry Debtors
Deposits
Cash and Bank Balances
Loans, Advances & Prepaid Expenses
271428798.97
18113069.90
7787309.00
129569540.17
72333257.40
258935801.10
23666599.18
6990208.00
144273002.76
48086694.96
Sub Total
499231975.44 481952306.00
9400257.68
187019584.71 153837803.77
18442538.06 19897426.81
Sub Total
205462122.77 173735230.58
293769852.67 308217075.42
20376.40
Total
638995492.05 586707261.27
47470.50
I.
Particulars
2007-08
2006-07
INCOME :
Sales
3738023759
2852734310
20013458.95
24192667.55
8279964.8
12664932.95
3782229886
2873679208
3003522365
299487355.9
43541859.5
213490288.3
37111285.9
52675282
2338261619
213408095.8
29470626.3
167759793.7
23599653.78
40369063
3649828436
2812868852
132401449.4
32986706
627811
60810355.9
13794988
547908
98786932.35
34333
178851
1552
98998564.35
121127284.4
46467459.9
0
0
1022019
45445440.9
75681843.46
Total
220125848.7
121127284.4
Other Income
Increase / (Decrease) in Stock
II.
EXPENDITURE :
Raw Materials & Material Consumed
Processing & Operating Expenses
Salaries, Wages and other payments to Staff
Administrative & Marketing Expenses
Interest and Financial Charges
Depreciation
I.
Particulars
2008-09
SOURCE OF FUNDS :
1) Shareholders Fund
2) Reserves and Surplus
82021809.00 82021809.00
352852415.40 220125848.71
3) Secured Loans
448032057.75 336847834.34
Total
882906282.15 638995492.05
2007-08
739924697.18 554283910.07
300906840.62 227590570.62
439017856.56 326693339.45
Capital Work-in-Progress
62161069.35
Sub Total
501178925.91 341840409.98
2) Investments
Diffred Tax Asset
3730520.00
107579.00
3330520.00
34333.00
4) Current Assets :
Inventory
Sundry Debtors
Deposits
Cash and Bank Balances
Loans, Advances & Prepaid Expenses
309192142.75
16504157.13
9927806.44
166447387.96
95244304.41
271428798.97
18113069.90
7787309.00
129569540.17
72333257.40
Sub Total
597315798.69 499231975.44
15147070.53
194101605.49 187019584.71
25341237.36 18442538.06
Sub Total
219442842.85 205462122.77
377872955.84 293769852.67
16301.40
Total
882906282.15 638995492.05
20376.40
I.
Particulars
2008-09
2007-08
INCOME :
Sales
4707947739
3738023759
21160133.04
-28874088.5
20013458.95
24192667.55
4700233784
3782229886
3704017569
366521332.8
66503435.9
264456755.5
31881962.7
75380244
3003522365
299487355.9
43541859.5
213490288.3
37111285.9
52675282
4508761300
3649828436
191472483.7
56083597
651935
132401449.4
32986706
627811
134736951.7
73246
0
2083631
132726566.7
220125848.7
98786932.35
34333
178851
1552
98998564.35
121127284.4
Total
352852415.4
220125848.7
Other Income
Increase / (Decrease) in Stock
II.
EXPENDITURE :
Raw Materials & Material Consumed
Processing & Operating Expenses
Salaries, Wages and other payments to Staff
Administrative & Marketing Expenses
Interest and Financial Charges
Depreciation
I.
Particulars
2009-10
2008-09
SOURCE OF FUNDS :
1) Shareholders Fund
2) Reserves and Surplus
221590809.00
377469701.61
82021809.00
352852415.40
3) Secured Loans
1125855826.43 448032057.75
Total
1724916337.05 882906282.15
1051402312.36 739924697.18
408544350.07 300906840.62
642857962.29
439017856.56
Capital Work-in-Progress
149922642.97
62161069.35
Sub Total
792780605.26
501178925.91
2) Investments
Diffred Tax Asset
3730520.00
107579.00
3730520.00
107579.00
4) Current Assets :
Inventory
Sundry Debtors
Deposits
Cash and Bank Balances
Loans, Advances & Prepaid Expenses
630516340.87
19477152.49
11240757.44
236089262.60
325165902.78
309192142.75
16504157.13
9927806.44
166447387.96
95244304.41
Sub Total
1222489416.18 597315798.69
259812203.63
34391806.16
194101605.49
25341237.36
Sub Total
294204009.79
219442842.85
928285406.39
377872955.84
12226.40
16301.40
Total
1724916337.05 882906282.15
I.
Particulars
2009-10
2008-09
INCOME :
Sales
5859096834
4707947739
17348628.33
196863066.4
21160133.04
-28874088.5
6073308529
4700233784
4752723438
459801450.8
106475698.8
341971419.1
53709352.97
107637511.5
3704017569
366521332.8
66503435.9
264456755.5
31881962.7
75380244
5822318871
4508761300
250989658.2
86799320
0
191472483.7
56083597
651935
164190338.2
0
0
4051
164186287.2
352852415.4
134736951.7
73246
0
2083631
132726566.7
220125848.7
Total
517038702.6
352852415.4
Other Income
Increase / (Decrease) in Stock
II.
EXPENDITURE :
Raw Materials & Materials Consumed
Processing & Operating Expenses
Salaries, Wages and other payments to Staff
Administrative & Marketing Expenses
Interest and Financial Charges
Depreciation