By: Rahul Valiya

Coal India is the largest Indian coal manufacturing company in terms of sales.
Coal India Limited (CIL) as an organized state owned coal mining corporate came into being in November 1973 with the government taking over private coal mines. Coal India is single largest coal production in the world. COAL INDIA LIMITED HEAD OFFICE 10 Netaji Subhas Road, Kolkata West Bengal 700001, India Tel: +91 - 33 - 22488099, 22435147 Fax: +91 - 33 - 22435316 Web: www.coalindia.in, www.coalindia.co.in

Vision:

To emerge from the position of domestic leader to leading global player in the energy sector by adopting best practices from mine to market with due care to environmental and social sustenance.

Mission:

Produce the planned quantity of coal efficiently and economically with due regard to safety, conservation & quality.

Industry group : Coal Mines Entity type : Public Ltd. Main product : Coal Ownership group : Coal India Ltd. Nature of Business: Coal Mining. Product Profile: Different Types of Coal. Employee: 3,83,347 Mines: 471

DIRECTORS
Shri Shri Shri Shri N C Jha R Mohan Das N C Jha A K Shinha

DESIGNATION
Chairperson Personnel & Industrial Relation Technical Finance

Ms. Zohra Chatterji

GOVERNMENT NOMINEE DIRECTORS Additional Secretary, MOC, New Delhi

Joint Secretary & Financial Advisor, GOI Ministry of Coal, New Delhi Auditor.

Smt. Anjali Anand Srivastava CA. Mitra Kundu & Basu

VERTICAL STATEMENT ANALYSIS

RATIO ANALYSIS

Comparative financial statement : This statement analyzed total increased and decreased in Assets and Liability in the respective year and n the profit and loss statement. Here, the coal India is in coal mines industry. Common size statement : This statement taking 100 base in profit and loss statement on net sales and in balance sheet taking 100 base as total assets and total liability.

Vertical analysis is the procedure of preparing and presenting common size statements.

Vertical analysis is the proportional analysis of a

financial statement, where each line item on a financial statement is listed as a percentage of another item.

Typically, this means that every line item on an income statement is stated as a percentage of gross sales, while every line item on a balance sheet is stated as a percentage of total assets.

Single most important technique of financial analysis in which quantities are converted into ratios for meaningful comparisons, with past ratios and ratios of other firms in the same or different industries. Ratio analysis determines trends and exposes strengths or weaknesses of a firm.

Ratios Profitability Ratios Operating Profit Margin(%) Profit Before Interest And Tax Margin(%) Gross Profit Margin(%) Cash Profit Margin(%) Adjusted Cash Margin(%) Net Profit Margin(%) Adjusted Net Profit Margin(%) Return On Capital Employed(%) Return On Net Worth(%) Adjusted Return on Net Worth(%) Return on Assets Excluding Revaluations Return on Assets Including Revaluations Return on Long Term Funds(%)

March'11 -19.2 -1.7 -20.41 82.6 82.6 85.35 85.35 23.92 24.3 23.48 30.77 30.77 23.92

March'10 -10.08 -1.14 -12.08 77.26 77.26 79.59 79.59 22.92 22.15 21.45 27.01 27.01 22.92

Ratios

March'11 March'10 3.09 3.09 0.07 3.22 3.22 0.09

Liquidity And Solvency Ratios

Current Ratio Quick Ratio Debt Equity Ratio

Long Term Debt Equity Ratio

Debt Coverage Ratios Interest Cover Total Debt to Owners Fund

0.07
24.48 0.07

0.09
11.59 0.09

Financial Charges Coverage Ratio Financial Charges Coverage Ratio Post Tax

22.36
22.22

11.01
10.8

Bibliography

The sources of analysis are Prowess software Source : Dion Global Solutions Limited Management accounting Book T.P.GHOSH