Balance Sheet of Ashok

Leyland
------------------- in Rs. Cr.
------------------Mar '12
Sources Of Funds
Total Share Capital
Equity Share Capital
Share Application Money
Preference Share Capital

Mar '11

266.07
266.07
0
0

133.03
133.03
0
0

Reserves

2,632.34

2,523.65

Revaluation Reserves

1,313.36

1,306.28

Networth
Secured Loans

4,211.77
960.43

3,962.96
1,272.22

Unsecured Loans

1,435.10

1,385.97

Total Debt

2,395.53

2,658.19

Total Liabilities
Application Of Funds

6,607.30

6,621.15

Gross Block

7,174.30

6,691.89

Less: Accum. Depreciation

2,147.77

2,058.10

Net Block

5,026.53

4,633.79

Capital Work in Progress

Investments

577.31
1,534.48

387.82
1,230.00

Inventories

2,230.63

2,208.90

Sundry Debtors
Cash and Bank Balance

1,230.37
32.56

1,185.21
179.53

Total Current Assets

Loans and Advances
Fixed Deposits

3,493.56
1,302.48
0

3,573.64
787.17
0

Total CA, Loans & Advances

Deffered Credit
Current Liabilities

4,796.04
0
4,837.41

4,360.81
0
3,505.26

Mar
'10

Mar
'09

Mar
'08

133.03
133.03
0
0
2,190.
10
1,333.
17
3,656.
30
788.12
1,492.
33
2,280.
45
5,936.
75

133.03
133.03
0
0
1,976.
00
1,364.
86
3,473.
89
304.41
1,657.
57
1,961.
98
5,435.
87

133.03
133.03
0
0
1,993.
57

6,018.
63
1,769.
07
4,249.
56

4,953.
27
1,554.
16
3,399.
11
1,043.
19
263.56
1,330.
01

2,942.
44
1,416.
89
1,525.
55
661.08
609.9
1,223.
91

957.97
86.93
2,374.
91
819.63
1.15
3,195.
69
0
2,207.

375.84
44.55
1,644.
30
708.26
406.82
2,759.
38
0
2,196.

619.71
326.15
1,638.
24
1,022.
06
188.92
2,849.
22
928.31
330.01
4,107.
54
0
3,002.

22.38
2,148.
98
190.24
697.26
887.5
3,036.
48

Provisions

6,621.14

68
368.69
3,371.
37
736.17
5.17
5,936.
76

29
268.08
2,475.
37
720.32
9.69
5,435.
87

881.77
19.97

445.03
17.46

754.37
15.85

496.94

490.33

Total CL & Provisions

Net Current Assets
Miscellaneous Expenses

5,334.35
-538.31
7.31

3,995.59
365.22
4.31

Total Assets

6,607.32
985.92
10.89

Contingent Liabilities
Book Value (Rs)

49
345.23
2,541.
72
217.66
22.29
3,036.
48
1,783.
97
15.99

Profit & Loss account of Ashok

Leyland
------------------- in Rs. Cr.
------------------Mar '12

Mar '11

Mar '10

Mar '09

Mar '08

14,134.
08

12,393.
36

8,071.7
4

6,826.9
6

824.49
13,309.
59
41.68
175.03
13,526.
30

986.21
11,407.
15
40.6
175.54
11,623.
29

635.56
7,436.1
8
89.34
251.85
7,777.3
7

657.97
6,168.9
9
71.07
1.05
6,241.1
1

9,178.8
2
1,206.3
0
7,972.5
2
95.15
97.48
8,165.1
5

9,702.2
0
76.75
1,039.0
7
99.67
1,001.2
7
334.4
-25.09
12,228.
27
1,256.3

8,406.1
7
65.19

5,534.2
4
44.47

4,554.3
6
38.42

5,952.8
6
45.28

974.6
86.04

671.61
45.51

566.26
50.3

616.17
57.48

857
0.19
-24.06
10,365.
13
1,217.5

645.89
0.16
-15.25
6,926.6
3
761.4

495.68
0.13
-8.2
5,696.9
5
473.09

263.55
330.84
-0.67
7,265.5
1
804.49

Income
Sales Turnover
Excise Duty
Net Sales
Other Income
Stock Adjustments
Total Income
Expenditure
Raw Materials
Power & Fuel Cost
Employee Cost
Other Manufacturing Expenses
Selling and Admin Expenses
Miscellaneous Expenses
Preoperative Exp Capitalised
Total Expenses
Operating Profit

PBDIT
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
Per share data (annualised)
Shares in issue (lakhs)
Earning Per Share (Rs)
Equity Dividend (%)
Book Value (Rs)

5
1,298.0
3
255.25
1,042.7
8
352.81
0
689.97
0
689.97
124
565.98
2,526.0
5
0
266.07
43.16

6
1,258.1
6
188.92
1,069.2
4
267.43
0
801.81
0
801.81
170.5
631.3
1,958.9
6
0
266.07
43.16

850.74
101.85

544.16
157.3

899.64
83.63

748.89
204.11
0
544.78
0
544.78
121.1
423.67
1,392.3
9
0
199.55
33.14

386.86
178.41
0
208.45
0.26
208.71
18.45
190
1,142.5
9
0
133.03
22.61

816.01
177.36
0.49
638.16
0
638.16
168.84
469.31
1,312.6
6
0
199.77
33.95

26,606.
77
2.13
100
10.89

13,303.
38
4.75
200
19.97

13,303.
38
3.18
150
17.46

13,303.
38
1.43
100
15.85

13,303.
38
3.53
150
15.99

Cash Flow of Ashok Leyland

------------------- in Rs. Cr. ------------------Mar
'12
Net Profit Before Tax
Net Cash From Operating Activities
Net Cash (used in)/from

689.98
1117.0
6

Investing Activities
Net Cash (used in)/from Financing
Activities

1057.5
2
210.87

Net (decrease)/increase In Cash and Cash

Equivalents

151.33

Opening Cash & Cash Equivalents

175.37

Closing Cash & Cash Equivalents

24.04

Mar
'11

Mar
Mar
Mar
'10
'09
'08
544.7 208.4 638.1
801.8
7
5
5
591.3 1090. 525.5 1065.
8
17
8
69
917.7
3
13.64
339.9
8
515.3
6
175.3
7

783.1
7
123.3
1
430.3
2
85.15
515.4
6

664.1
8
459.1
8
730.5
8
815.7
3
85.15

809.6
8
364.5
2
620.5
3
195.2
815.7
3

years
Mar '12
Mar '11
Mar '10
Mar '09
Mar '08

CASH EQUALENT VALUES

Cash and Bank Balance
32.56
179.53
188.92
86.93
44.55

Inventories
DIFF
2,230.63
0.01
2,208.90
0.08
1,638.24
0.12
1,330.01
0.07
1,223.91
0.04

From the above it can be interpreted that most of the companies were satisfied by there CMS
provider but still they found few areas of improvement can give solutions for those areas So as to
attain business from these companies

years
Mar '12
Mar '11
Mar '10
Mar '09
Mar '08

Total Current
Current
Assets
Total CL
Ratio
3,493.56
5,334.35
0.88
3,573.64
3,995.59
1.09
2,849.22
3,371.37
1.22
2,374.91
2,475.37
1.29
1,644.30
2,541.72
1.08

Current Ratio = Current Assets / Current Liabilities

Current assets include cash and those assets which can be converted in to cash within a year,
such marketable securities, debtors and inventories. All obligations within a year are include in
current liabilities. Current liabilities include creditors, bills payable accrued expenses, short term
bank loan income tax liabilities and long term debt maturing in the current year. Current ratio
indicates the availability of current assets in rupees for every rupee of current liability.

years
Mar '12
Mar '11
Mar '10
Mar '09
Mar '08

Loans and
Advances
Sundry Debtors
DIFF
1302.48
1230.37
1.06
787.17
1185.21
0.66
928.31
1022.06
0.91
819.63
957.97
0.86
708.26
375.84
1.88

One of the distinguishing features of the fund employed as working capital is that
constantly changes its form to drive business wheel. It is also known as
circulating capital which means current assets of the company, which are changed
in ordinary course of business from one form to another, as for example, from cash
to inventories, inventories to receivables and receivables to cash.

years

Loans and
Advances

Sundry Debtors

DIFF

Mar '12

1302.48

1230.37

1.06

Mar '11

787.17

1185.21

0.66

Mar '10

928.31

1022.06

0.91

Mar '09

819.63

957.97

0.86

Mar '08

708.26

375.84

1.88

As per convention, the normal loans&adv should be diff from the above table. It creates that quick ratio is
more than the standard ratio. It means the liquidity of the company is shown in the view of sundry
debtors but not greater liquidity occurs in

Net Cash (used in)/from

Financing Activities
years
Mar '12
Mar '11
Mar '10
Mar '09
Mar '08

Net (decrease)/increase In Cash and

Cash Equivalents
-210.87
-13.64
123.31
459.18
364.52

-151.33
-339.98
430.32
-730.58
620.53

INTERPRETATION:The above table shows that the cash used for business organization is gradually
increasing ever year. This shows that the company has sufficient funds to pay the current
obligations

Net Cash (used in)/from

Financing Activities
years
Mar '12
Mar '11
Mar '10
Mar '09
Mar '08

Net (decrease)/increase In Cash and

Cash Equivalents
-210.87
-13.64
123.31
459.18
364.52

DIFF

-151.33
-339.98
430.32
-730.58
620.53

The Above Graph Represents Net Cash For Financiang Activities For The Year Here Graph
Describes Diff For Knowing Financial Health Of Company.

1.39
0.04
0.29
-0.63
0.59