Professional Documents
Culture Documents
COMPANY PROFILE
As the years passed Andhra pradesh District Dairy Co-operative Farmers (APDDCF)
built up the infrastructure needed to meet every requirement of dairying that is procurement of milk
from over 800,000 dairy farmers spread across Andhra Pradesh Or getting it ready for nation wide
distribution. It all happened within the vast Dairy plant network of Andhra Pradesh District Dairy
Co-operative Farmers Through extensive use of high technology and management acumen honed
to steer such a wide spread operation, and brought prosperity to the state many times . The
federation has drawn up more comprehensive systems for procurement and processing of milk.
A dedicated research cases is actively pursuing ways and means of bettering
quality.Collaboration with global experts are also being sought, all in attempt to remain at the
forefront of modern dairying in India where quality will be the watchword.
Reaching out to the world
Andhra pradesh District Dairy Co-operative Farmers began its exports efforts thirteen
year ago and has gained significant ground aboard. It has spread its marketing network in Gulf and
is exploring the possibility of exploring the possibility of exporting dairy products like butter,
Cheese, Cheese spread, UHT milk sterilized cream etc., to other countries. The federation has been
meeting the tastes of divergent cultures, while bringing back to the pleasures of home to Nonresident Indians.
Today, Andhra pradesh District Dairy Co-operative Farmers is in the process of
acquiring capabilities to join the big league in dairy technology from USA, UK, Australia,
NewZealand and the Netherlands.
10
5
7
9
2
63
11.37
No.
No.
No.
No.
No.
No.
LLPD
17.50
3.24
3.50
24.24
421
4270
LLPD
LLPD
LLPD
LLPD
No.
No.
4958
9228
697.45
No.
No.
Cores
Capacity
Day
Nellore Dairy
75000 Liters
36000 Liters
43000 Liters
Kavali Dairy
30000 Liters
12000 Liters
17000 Liters
Venkatagiri Dairy
12000 Liters
12000 Liters
12000 Liters
Duttalur Dairy
22000 Liters
20000 Liters
22000 Liters
The data related to the above development of Nellore dairy has been shown in the following table.
Name of the organization
( The Nellore District milk products mutually aided co-operative Union Ltd., Nellore)Vijaya Dairy.
Established year
: 1969
Pin-524005
: K.Krishna Mohan
PRODUCT PROFILE
TodayAndhra Pradesh District Dairy Co-operative Farmers offer the Widest spectrum of
milk products in India, under the brand name VIJAYA. TheseInclude ghee, butter, processed
cheddar cheese and cheese spread, flavoured milk (Merrimack), slim milk in tetra packs, sterilized.
Skim milk powder, dairy whitener, cooking butter and ice cream, several Among these carry
the mark AN attestation of quality by Government of India And the ISI mark of Bureau of Indian
standards.The Brand VIJAYA is name for Quality and quantity, which makes it atrusted name in
millions of households Across the country.
In addition, Andhra Pradesh District Dairy Co-operative Farmers also manufacturers
products such as sterilized flavoured milk,panner(indigenous cheese), Doodhpeda(Desiccated milk
sweet ) and Butter milk which are marketed through a network of vijaya dairy parlours and a chain
of retailers spread across Andhra Pradesh.
Milk
INDUSTRY PROFILE
Dairy Scenario
Milk is an important nutritious food. It is more important to infants and old people. Large
Number of people depends upon milk as an important source of nourishment. India worth its vast
population gives sentimental attachment to milk as a good food. The government of India
encouraged Co-Operative societies for production of Milk and its products and setting up of process
of large milk units.
India is today the highest dairy products producer in the world. The production of milk in
India is 88 Million Tones per year. It may be seen that the milk procurement by the organized sector
is presently, a fraction of total milk available. With high Quality technology and expertise available
indigenously and with the milk and milk products order announce by the governments enabling the
private sector to deal directly with the farmer.
Organized handling of milk would lead to proper procurement measures, which would in
turn be beneficial to farmers. Enumerative price to farmers would lead to better care of cattle and
there by set kin motion a health cycle of increased availability of good milk.
World focus on Indian dairy
Indian dairy is emerging as a sunrise Industry India represents one of the worlds largest and
fastest growing markets for milk and milk products due to the increasing disposable income among
the 250 million strong classes. Two mail reasons for the world focus on India are one, the low cost
economy; and, two, the liberalization process initiated since 1991.Other important factor include:
low inflation rate, inexpensive labour the presence of the worlds third largest pool of technical man
power, the worlds largest democracy.
Efforts to increase milk production by dairy farmers are strongly influenced by the degree to
which demand signals are transmitted through the marketing system. Co-Operatives have played an
important role in transmitting the message of urban market demand to them.
Competitive advantages of Indian dairy
Intheemerging liberalized global scenario, trades distorting agricultural policies have been
the focus of the General Agreement on Trade & Tariffs (GATT) multilateral trade negotiation. With
the liberalization of agricultural trade under the new GATT regime, the heavy subsidies prevalent
the dairy sectors in the countries of the European Union as well as in the US will have to be brought
down in the next few years.
The competitive advantages of the Indians dairy Industry are then considered to be
substantial and continued investments in building up milk production, India can emerge as a major
exporter of dairy products at least by the early part of the next century, even though a prospect may
meet with considerable opposition from the advanced dairy nations and this opposition is likely to
focus significantly on quality issues.
It is therefore necessary to evolve a long term industry policy that will not only sustain but
also enhance production and productive levels. This would require ensuring remunerative and
increased returns. To the farmer while ensuring supply of increased fluid milk needs of the urban
population at reasonable prices.
Dairy industry in India
The dairy industry in India is going through major changes with the linearization policies of
the government and the restructuring of the Economy. These have brought greater participation of
the private sector.
This is also consistent with global trends which could hopefully lead greater integration at
Indian dairying with the world market for milk and milk product. After stagnating to 80 million tons
for 20 years between 1950 and 1970 Indian Milk production began to rise.Crossing 30 million tones
in 1980 and 59 million tones in 1992.Today India Ranks as the world second largest milk producer
after the U.S.
Review of dairying in India
The main study of Indian farmers has been agriculture and allied occupations, farm animals
especially cattle, have been an integral part of rural India for thousand of years.During the year 1920
military farms were established to supply adequate Raw Milk to the stators.These military farms
were well maintained and even their stages were raising improved animals.else were in urban areas,
dairying was largely left in handsat traditional producers, Middlemen, debates of private vendors.
1.4
Particulars
Assets
up to
march 31,
up to
march 31,
Absolute
change
Percentag
e Change
(%)
Fixed Assets
5,417,921
5,416,697
(1,224)
-0.02
Capital WIP
503,112
502,631
(481)
-0.10
Inventory
188,647
188,681
34
0.02
Sundry Debtors
682,740
684,430
1,690
0.25
39,448
39,448
0.00
2,086
2,138
52
2.49
6,833,954
6,834,025
71
0.001
391,656
393,704
2,048
0.52
12,525
12,158
(367)
-2.93
29,454
29,099
(355)
-1.21
38,283
42,666
4,383
11.45
Advance to
Deposit with
Electricity
Total A
Liabilities
Customer Deposits
Earnest
Money
Security Deposit
from Contractors/
Working
Expense
Liability as on
Contractors
Bills payable
as on 1st
Net Assets taken
over by the
10,008
10,280
272
2.72
6,352,028
6,346,118
(5,910)
-0.09
Total B
6,833,954
6,834,025
71
0.001
1.5
SWOT Analysis:
STRENGTHS:
Pan-India reach
Transparency in billing
WEAKNESSES:
Procedural delays
Problems
associated
with incumbency
like outdated
technologies,
OPPORTUNITIES
Can make a kill through deep penetration and low cost advantage
THREATS
Market maturity
Manpower churning
Multinational eyeing
Chapter 2
2.2
Research
The research design of this project is exploratory. Though each research study has its own specific purpose
but the research design of this project on N.D.M.P.M.C.U LTD. is exploratory in nature as the objective
is the development of the hypothesis rather than their testing.
The research designs methods of financial analysis. Through of comparative balance sheet in
comparative statement, I am studying on balance sheet of N.D.M.P.M.C.U LTD. Of five year. So
taking comparative statement, I am going to analyzed of five years balance sheet of N.D.M.P.M.C.U
LTD.
Methodology
Every project work is based on certain methodology, which is a way to systematically solve the problem
or attain its objectives. It is a very important guideline and lead to completion of any project work
through observation, data collection and data analysis.
Research Methodology comprises of defining &
redefining problems, collecting, organizing & evaluating
data, making deductions & researching to conclusions.
According to Clifford Woody,
2.3
2.4
Sampling technique: Convenience sampling is used in exploratory research where
the researcher is interested in getting an inexpensive approximation of the truth. As the
name implies, the sample is selected because they are convenient
2.5
2.6
1) Primary Data:
Survey: Primary data was collected by departmental survey for N.D.M.P.M.C.U LTD. .
2) Secondary Data:
Secondary data will consist of different literatures like books which are published,
articles, internet, the company manuals and websites of company.
In order to reach relevant conclusion, research work needed to be designed in
a proper way.
This research methodology also includes:_ Familiarization with the concept of finance and its various merits, demerits.
_ Thorough study of the information collected.
_ Conclusions based on findings.
2.6
Line Charts
2.7
Limitations of Study
Financial analysis is a powerful mechanism of determining financial strengths and weaknesses of a firm
but, the analysis is based on the information available in the financial statements. We has also careful
about the impact of price level chances, windows-dressing of financial statements, changes in
accounting policies of N.D.M.P.M.C.U LTD. , accounting concepts and conventions, and personal
judgments etc.
Due to the following unavoidable and uncontrollable factors the factors, the result might not be accurate.
Some of the problems faced while conducting the survey are as follows:_ Chances of some biasness could not be eliminated.
_ A majority of respondents show lack of cooperation and are biased towards
their own opinions.
Some of the important Limitations of financial analysis are however, summed up as below:
_ It is only a study of interim reports.
_ Financial analysis is based upon only monetary information and non-monetary
factors are ignored.
_ As the financial statements are prepared on the basis of a going concern, it
does not give exact position. Thus accounting concepts and conventions cause
a serious limitation to financials analysis.
_ Changes in accounting procedure by a firm may often make financial analysis
misleading.
_ Analysis is only a means and not an end in itself. We has to make
interpretation and draw own conclusion
Different people may interpret the same analysis in different ways.
Theoretical concept
3.1
Introduction
Financial statements are prepared primarily for decision making. They play a
dominant role in setting the framework of managerial decisions. But the information
provided in the financial statement is not an end in itself as no managerial can be
drawn from these statement alone. However, the information provided in the financial
statement is of immense use in making decision through analysis and interpretation of
financial statements. Financial analysis is the process of identifying the financial
strengths and weaknesses of the firm by properly establishing relationship between
the item of the balance sheet and the profit and loss account. There are various
methods used in analyzing financial statements, such as comparative statements, trend
analysis, common-size statement, schedule of change in working capital, funds flow
and cash flow analysis, cost-volume-profit analysis and ratio analysis.
The term financial analysis, also know as analysis and interpretation of
financial statement, refers to the process of determining financial strengths and
weaknesses of the firm of the firm by establishing strategic relationship between the
item the balance sheet, profit and loss account and other operative data.
Financial analysis is a process of evaluating the
relationship between component parts of a financial statement
to obtain a better understanding of a firms position and
performances
According to Matclf and Titard
Financial statement analysis is largely a study of
relationship among the various financial factors in a business
as disclosed by single set-of statements and a study of the
trend of these factors as shown in a series of statement.
According to Myers
The term financial statement analysis include both analysis and interpretation.
The analysis and interpretation of financial analysis statements is essential to bring
out the mystery behind the figure in financial statements. Financial statement is an
attempt to determine the significance and meaning of the financial statement data so
the forecast may be made of the future earning, ability to pay interest and maturities
(i) On the basis of material used: According to material used, financial analysis
can be of two types (a) external analysis and (b) internal analysis.
a. External Analysis: This analysis is done by outsiders who do not have
access to the detailed internal accounting records of the business firm.
These outsiders include investors, potential investors, creditors,
potential creditors, government agencies, credit agencies and the
general public. For financial analysis, this external party to the firm
depends almost entirely on the published financial statement. External
analysis, thus serves only a limited purpose. However, the changes in
the government regulations requiring business firm makes available
more detailed information to the public through audited accounts have
considerably improved the position of the external analysis.
b. Internal Analysis: The analysis conducted by persons who have
access to the internal accounting records of a business firm is known as
internal analysis. Such an analysis can, therefore, be performed by
executive and employees of the organization as well as government
agencies which have statutory powers vested in them. Financial
analysis for managerial purpose is the internal type of analysis that can
be effected depending upon the purpose to be achieved.
(ii) On the basis of modus operandi: According to the method of operation
followed in the analysis financial can also be of two types: (a) horizontal
analysis (b) vertical analysis.
The following procedure is adopted for the analysis and interpretation of financial
statements:
1. The analysis should acquaint himself with the principal and postulates of
accounting. He should know the plans and policies of the management so that
he may be able to find out whether these plans properly executed or not.
2. The extent of analysis should be determined so that the sphere of work may be
decided. If the aim is to find out the earning capacity of the enterprise than
analysis of income statement will be undertaken. On the other hand. If
financial position is to be studied then balance sheet analysis will be
necessary.
3. The financial data given in the statement should be re-organized and rearranged. It will involve the grouping of similar data under same heads,
breaking done of individuals components of statements according to nature.
The data is reduced to a standard form.
4. A relationship is established among financial among financial statements with
the help tools and techniques of analysis such as ratio, trends, common size,
funds flow etc.
5. The information is interpreted in a simple and understandable way. The
significance and utility of financial data is explained for helping decisiontalking.
6. The conclusions drawn from interpretation are presented to the management in
the form if reports.
Cash flow Statement: Cash flow statement is a statement which describes the inflow
(sources) and outflow (uses) of cash and cash equivalent in an enterprise during a
specified period of time.
Ratio Analysis: Ratio is a simple arithmetical expression of the relationship of one
number to another. It may be defined as the indicated quotient of two mathematical
expressions.
Cost Volume Profit Analysis: Cost Volume Profit Analysis is a technique for
studying the relationship between cost, volume and profit. Profit of an understanding
depend upon a large number of factors. But the most important of these factors are the
cost of manufacture, volume of sales and the selling prices of the product.
Comparative Statements
The comparative financial statements of the financial position at different
positions; at time. The elements of financial position are shown in a comparative form
so as to given an idea of financial position at two or more periods. Any statement
prepared in a comparative form will be covered in comparative statements. From
practical point of view , generally two financial statements (balance sheet and income
statement) are prepared in comparative form for financial analysis purpose. Not only
the comparison of the figures of two financial position and operative results. The
comparative statement show :
Absolute figures ( rupee amounts )
Changes in absolute figures i.e., increase or decrease in absolute figures.
Absolute data in terms of percentages.
Increase or decrease in terms of percentages.
The financial data will be comparative only when same accounting principles are used
in preparing these statements. In case of any deviation in the use of accounting
principles this fact must be mentioned at the foot of financial statements and the
analyst should be careful in using these statements. The two comparative statements
are (i) Balance sheet, and (ii) income statement.
Comparative Balance Sheet
The comparative balance sheet analysis is the study of the trend of the same
items, group of items and computed items in two or more balance sheet of the same
business enterprise on different dates. The changes in periodic balance sheet items
reflect the conduct of a business. The changes can be observed by comparison of the
balance sheet at the beginning at the end of period and these changes can help in
forming an opinion about the progress of an enterprise. The comparative balance
sheet has two columns for the data of original balance sheets. A third column is used
to show increases in figures. The fourth column may be added for added for giving
percentages of increases or decrease.
3.2
Table 3.1
Particular
SOURCES OF
FUNDS shareholder's
Funds Capital
Reserve and Surplus
Loan Funds
Unsecured Loans
Deferred Tax Liability net Total
APPLICATION OF
FUNDS Fixed Assets
gross block
Less:Deperecatio
n Net Block
Capital Work in
Progress
Decommissioned Assets
Investment
Current Assets,Loans and
Advances Inventories
Sundry Debtors
Cash and Bank Balances
Other Current Assets-Accrued
intrest Loan and Andvances
Less:Current Liabilities and
Provision Current Liabilities
Provision
Net Current Assets
Inter/Intra Circle
Remittance
Total
2015
2014 Incr./Decr. %
1250000
7562825
1250000
7444802
338887
131053
9282765
554366
124605
9373773
1245782
3
6987974
5469849
266562
389
5736800
20000
11864901
6071511
5793390
256860
6444
6056694
20000
322006
546551
4055158
137687
744441
5805843
1739788
606321
2346109
3459734
66231
928276
5
242847
558066
3745296
114148
714431
5374788
1667919
514858
2182777
3192011
105068
937377
3
0
118023
1.59
(215479)
-38.87 6448
5.17 (91008)
-0.97
592922
916463
5.00
15.09
(323541)
-5.58 9702
3.78 (6055)
-93.96 (319894)
-5.28 0
0
79159
32.60
(11515)
-2.06 309862
8.27 23539
20.62 30010
4.20 431055
8.02
71869
91463
163332
267723
(91008)
4.31
17.76
7.48
8.39
(38837)
-36.96
-0.97
year 2015
6000000
year 2014
Inter/Intra Circle
Provision
Loan and
Inventories
Decommissione
Net Block
Capital
2000000
0
Unsecured
4000000
Inter/Intra Circle
Provision
Loan and
Inventories
Net Block
(20)
(40)
(60)
Unsecured
Capital
20
Decommissione
40
(80)
(100)
(120)
Figure 3.2: Comparative Balance Sheet Chart in %
percentages
2014
3.3
Particular
SOURCES OF FUNDS
shareholder's Funds
Capital
Reserve and Surplus
Loan Funds
Unsecured Loans
Deferred Tax Liability - net
Tota
l APPLICATION OF FUNDS
Fixed Assets
gross block
Less: Deprecation
Net Block
Capital Work in Progress
Decommissioned Assets
Investment
Current Assets, Loans and
Advances
Inventories
Sundry Debtors
Cash and Bank Balances Other
Current Assets-Accrued
interest
Loan and Advances
Less:Current Liabilities
and Provision
Current
Liabilities
Provision
Net Current Assets
Inter/Intra Circle
Remittance
To
2013 Incr./Decr. %
1250000
7444802
1250000
6825651
0
619151
0
9.07
554366
124605
9373773
728393
170400
8974444
(174027)
(45795)
399329
-23.89
-26.88
4.45
11864901
6071511
5793390
256860
6444
6056694
20000
11169203
5150354
6018849
382048
7346
6408243
20000
695698
921157
(225459)
(125188)
(902)
(351549)
0
6.23
17.89
-3.75
-32.77
-12.28
-5.49
0
242847
558066
3745296
278922
630205
3057948
(36075)
(72139)
687348
-12.93
-11.45
22.48
114148
714431
5374788
63627
923207
4953909
50521
(208776)
420879
79.40
-22.61
8.50
1667919
514858
2182777
3192011
105068
1612324
888223
2500547
2453362
92839
8974444
55595
(373365)
(317770)
738649
12229
399329
3.45
-42.04
-12.71
30.11
13.17
4.45
9373773
Inter/Intra Circle
Provision
Loan and
Inventories
2000000
0
Decommissione
year 2013
Net Block
4000000
Unsecured
year 2014
Capital
6000000
Provision
Loan and
Inventories
-4
Decommissione
Net Block
-2
Capital
0
20
0
Unsecured
8
percentage
0
Figure 3.4: Comparative Balance Sheet Chart in %
3.4
Particular
SOURCES OF FUNDS
shareholder's Funds
Capital
Reserve and Surplus
Loan Funds
Unsecured Loans
Deferred Tax Liability - net
2013
Tota
l APPLICATION OF FUNDS
Fixed Assets
gross block
Less: Deprecation
Net Block
Capital Work in Progress
Decommissioned Assets
Investment
Current Assets, Loans and
Advances
Inventories
Sundry Debtors
Cash and Bank Balances Other
Current Assets-Accrued
interest
Loan and Advances
Less: Current Liabilities
and Provision
Current
Liabilities
Provision
Net Current Assets
Inter/Intra Circle
Remittance
Total
2012 Incr./Decr. %
1250000
6825651
1250000
6027911
0
797740
0
13.23
728393
170400
8974444
822089
304402
8404402
(93696)
(134002)
570042
-11.40
-44.02
6.78
11169203
5150354
6018849
382048
7346
6408243
20000
10410216
4233309
6176907
457226
8045
6642178
20000
758987
917045
(158058)
(75178)
(699)
(233935)
0
7.29
21.66
-2.56
-16.44
-8.69
-3.52
0
278922
630205
3057948
224535
663703
2193113
54387
(33498)
864835
24.22
-5.05
39.43
63627
923207
4953909
14368
752160
3847879
49259
171047
1106030
342.84
22.74
28.74
1612324
888223
2500547
2453362
92839
8974444
1461541
738616
2200157
1647722
94502
8404402
150783
149607
300390
805640
(1663)
570042
10.32
20.26
13.65
48.89
-1.76
6.78
Provision
Loan and
Capital
2000000
Inventories
year 2012
Decommissione
4000000
Net Block
year 2013
Unsecured
6000000
Inter/Intra Circle
Provision
Loan and
Net Block
Unsecured
Capital
percentages 100
50
0
-50
-10
0
Inventories
40
0
35
0
30
0
25
0
20
0
150
Decommissione
3.5
Table 3.4
2012
Particular
SOURCES OF FUNDS
shareholder's Funds
Capital
Reserve and Surplus
Deferred Government Grant
Loan Funds
Secured Loans
Unsecured Loans
Deferred Tax
Liability
Tota
l APPLICATION OF FUND
Fixed Assets
Gross Block
Less: Depreciation
Net Block
Capital Work-in-Progress
Decommissioned Assets
Investments
Current Assets, Loans and Advances
Inventories
Sundry Debtors
Cash and Bank Balance
Other Current Assets-Accrued
interest
Loans and Advances
Less: Current Liabilities
and Provision
Liabilitie
s
Provision
Net Current Assets
Intra/Inter Circle
Remittance
Total
2011 Incr./Decr.
1250000
6027911
125000000
505183259
7200000
(123750000)
(499155348)
(7200000)
-99.00
-98.81
-100.00
822089
304402
8404402
75376842
48033540
760793641
(74554753)
(47729138)
(752389239)
-98.91
-99.37
-98.90
10410216
4233309
6176907
457226
8045
6642178
20000
952878982
324262136
628616846
58549917
1477395
688644158
2000000
(942468766)
(320028827)
(622439939)
(58092691)
(1469350)
(682001980)
(1980000)
-98.91
-98.69
-99.02
-99.22
-99.46
-99.04
-99.00
224535
663703
2193113
23437496
39794505
115574751
(23212961)
(39130802)
(113381638)
-99.04
-98.33
-98.10
14368
752160
3847879
97040202
275846954
14368
(96288042)
(271999075)
-99.22
-98.61
1461541
738616
2200157
1647722
94502
8404402
149280684
58866140
208146824
67700130
2449353
760793641
(147819143)
(58127524)
(205946667)
(66052408)
(2354851)
(752389239)
-99.02
-98.75
-98.94
-97.57
-96.14
-98.90
year 2012
Net Current
Liabilities
Other
Sundory
Investments
Capital
Deferred Tax
Deferred
Capital
year 2011
-97.00
es -98.00
Net Current
Liabilities
Other
Sundory
Capital
Investments
-96.00
Deferred Tax
-95.00
Deferred
-94.00
Capital
percentag
-99.00
-100.00
-101.00
Figure 3.8: Comparative Balance Sheet Chart in %
The overall financial position of the company is satisfactory but compare 2011
company profit are not satisfactory.
3.6
Particular
SOURCES OF FUNDS
shareholder's Funds
Capital
Reserve and Surplus
Deferred Government Grant
Loan Funds
Secured Loans
Unsecured Loans
Deferred Tax
Liability
2011
Tota
l APPLICATION OF FUND
Fixed Assets
Gross Block
Less: Depreciation
Net Block
Capital Work-in-Progress
Decommissioned Assets
Investments
Current Assets, Loans and Advances
Inventories
Sundry Debtors
Cash and Bank Balance
Loans and Advances
Less: Current Liabilities
and Provision
Liabilitie
s
Provision
Net Current Assets
Intra/Inter Circle
Remittance
Total
2010 Incr./Decr.
125000000
505183259
7200000
125000000
434218011
7200000
0
70965248
0
0
16.34
0
75376842
48033540
760793641
5100000
78864381
38289125
688671517
(5100000)
(3487539)
9744415
72122124
-100.00
-4.42
25.45
10.47
952878982
324262136
628616846
58549917
1477395
688644158
2000000
853406778
223305948
630100830
92650554
1170342
723921726
2000000
99472204
100956188
(1483984)
(34100637)
307053
(35277568)
0
11.66
45.21
-0.24
-36.81
26.24
-4.87
0
23437496
39794505
115574751
97040202
275846954
30532810
29451975
34396844
68085928
162467557
(7095314)
10342530
81177907
28954274
113379397
-23.24
35.12
236.00
42.53
69.79
149280684
58866140
208146824
67700130
2449353
760793641
173100827
33898939
206999766
(44532209)
7282002
688671519
(23820143)
24967201
1147058
112232339
(4832649)
72122122
-13.76
73.65
0.55
-252.03
-66.36
10
100
0
-100
Net Block
Unsecured
Deferred
Net Current
Liabilities
Inventories
Decommissione
-200
Capital
300
200
percentage
-300
Figure 3.10: Comparative Balance Sheet Chart in %
Net Current
Liabilities
Inventories
Decommissione
Net Block
Unsecured
Deferred
Capital
3.7
Capital
Reserve and Surplus
Deferred Government Grant
Unsecured Loans
Secured Loans
Deferred Tax Liability - net
Fixed Assets
Investment
Inventories
Sundry Debtors
Cash and Bank Balances
Other Current Assets-Accrued
Loan and Andvances
Current Liabilities
Net Current Assets
Inter/Intra Circle Remittance
2014
1250000
7444802
0
554366
0
124605
6056694
20000
242847
558066
3745296
114148
714431
2182777
3192011
105068
2013
1250000
6825651
0
728393
0
170400
6408243
20000
278922
630205
3057948
63627
923207
2500547
2453362
92839
2012
1250000
6027911
0
822089
0
304402
6642178
20000
224535
663703
2193113
14368
752160
2200157
1647722
94502
2011
125000000
505183259
7200000
75376842
0
48033540
688644158
2000000
23437496
39794505
115574751
0
97040202
208146824
67700130
2449353
800000000
700000000
2010
0
-100000000
Net Current
2011
100000000
Loan and
2012
200000000
Cash and
300000000
Inventories
2013
Fixed
2014
400000000
Secured
500000000
Deferred
2015
Capital
600000000
2010
125000000
434218011
7200000
78864381
5100000
38289125
723921726
2000000
30532810
29451975
34396844
0
68085928
206999766
-44532209
7282002
Chapter
4.1
Finding:
4.2 Analysis:
From the calculation it was found that amongst year 2011 to 2015,
In year 2011, financial position of N.D.M.P.M.C.U LTD. is good based on year 2010.
In year 2013, financial position of N.D.M.P.M.C.U LTD. is not good based on year
2010, because in year 2012, capital has decreased and also investment.
In year 2013, financial condition of N.D.M.P.M.C.U LTD. is improved based on year
2012 not year 2010.
In year 2014, financial position of N.D.M.P.M.C.U LTD. is satisfactory based on year
2012 and 2013 but not improved based on year 2010 and 2011.
In year 2015, financial position of N.D.M.P.M.C.U LTD. is good based on year 2012 ,
2013 and 201 even than is not improved based on year 2010 and 2011.
In year 2011, inventories are decreased based on year 2010. which, we can see in graph.
This is better. But in year 2015, inventories are increased based on year 2012 , 2013 , 2014.
this is not good of N.D.M.P.M.C.U LTD. because increase in inventories than decrease in
demand.
4.3 Conclusion:
After overhauling the five years balance sheet of N.D.M.P.M.C.U LTD. and all condition, I
have to reached this conclusion that;
There was much good financial position of N.D.M.P.M.C.U LTD. in year 2011
comparison 2010 and present year.
There was more investment in year 2011 because of this, year 2011 have earn more profit
based on year 2010 and compare the present year. If there are more investment than financial
position of N.D.M.P.M.C.U LTD. may be improved and earn more profit at present time.
Working process of N.D.M.P.M.C.U LTD. is take very long time because of which,
N.D.M.P.M.C.U LTD. Is not being able to progress. So improved the working process.
N.D.M.P.M.C.U LTD. are facing the capital problem because of which financial
position of N.D.M.P.M.C.U LTD. are affected.
N.D.M.P.M.C.U LTD. are paying more taxes. Because of paying more taxes,
financial position of N.D.M.P.M.C.U LTD. are affected.
Overall at present time, financial position of N.D.M.P.M.C.U LTD. is not good based on
year 2010 2011.
There was earned more profit in year 2011 but year by year N.D.M.P.M.C.U LTD. is on
loss.
4.5
Suggestion:
The study has provided with the useful data from the respondents. There has a lot to
be recommended. Following are the recommendations:
There should be increase in investment of N.D.M.P.M.C.U LTD. . So that could be
earned more profit. Because, if investment will be high than profit will be earned high.
There should be improved the working process of N.D.M.P.M.C.U LTD. . Because
working process of N.D.M.P.M.C.U LTD. is take more time.
Departments of N.D.M.P.M.C.U LTD. do not have good coordination. So there should
be good coordination in departments of N.D.M.P.M.C.U LTD. . If coordination will have
good in departments, than there will not has to face any problem in proper work.
Time to time, there should be provided training of employee. So that they could take
information about the new technology of them proper working process.
There should be good communication between each departments of N.D.M.P.M.C.U LTD. .
There should be computerized work in N.D.M.P.M.C.U LTD. . But also at this time,
paper work are continue to see in many department.
Appendix
2015
2013
2011
Bibliography
Bibliography
Management Accounting Shashi K. Gupta & R.K. Sharma
Financial Management I.M. Pandey.
Research Paper: Financial Analysis Hampton John J. Financial Decision
Making, Second Ed p.75
Web sites
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