ratio analysis report of a company pdf

He holds an F.B.I.MC (London) Degree and a degree in glass. All Capital Turnovers are calculated to study the uses of, Cost of Goods Sold = Income from Services, Capital Employed = Capital + Reserves & Surplus, (d) CURRENT ASSETS TO FIXED ASSETS RATIO -, This ratio differs from industry to industry. Workers in other occupations, requiring similar training and skills include accountants and auditors; budget, analysts; financial analysts and personal financial advisors; insurance, underwriters; loan counselors and officers; securities, commodities, and financial. assets are more than its current liabilities. 7 Summer Training Project Report (Working capital and Ratio Analysis Of HNG Ltd.), I Mr. Rahul Kundliya hereby declare that this project is the, Record of authentic work carried out by me during the academic. the work in finance department in followed. By comparing a company's ROE to the industry's average, it is possible to pinpoint a company's competitive advantage (or lack of competitive advantage). The sections are in a row and the gobs feed into, each section via a moving chute, called the gob distributor. This, increase is arising because there is approx. Many financial managers in both, 39 Summer Training Project Report (Working capital and Ratio Analysis Of HNG Ltd.), public and private industry receive additional compensation in the form of, bonuses, which also vary substantially by size of firm. into a batch of several tones using common glass batch calculation procedures. If the price earnings ratio falls, the management should look into. The short term obligations of a firm can be met only, when there are sufficient liquid assets. blisters and excessively thin walls. 3. Most of the calculations are made on the financial statements of the company, 2. Today, beauty is on an upward trajectory across all categories. Method- to assess the performance of the company method of observation of. It is overall operational pattern of frame work of project that, stipulates what information is to be collected for source by that procedures. To analyze the liquidity position of the company. This makes the glass slippery, protecting it from scratching and stopping, and stopping containers from sticking together when they are moved on a, conveyor. The calculation of ratios may not be a difficult task but their use is not easy. The sales policy of HNG Industries Limited includes the following: Company maintains the goodwill of all the customers. Journal of Financial and Strategic, Sathamoorthi CR (2002), The Management of Working Capital in selected co-. The gross margin represents the limit beyond which fall in sales, In this company in 2007 gross profit margin is 16.02%, its good for the every, company, but after one year it was fallen down to 9.90%. (1991) analyzed the hospital sectors to observe the differences of, financial ratios groups between hospital sectors and industrial firms sectors. Quality control and R&D Sections are well equipped, with sophisticated instruments enabling production of international quality, 10 Summer Training Project Report (Working capital and Ratio Analysis Of HNG Ltd.), glassware. PDF Key Ratio Analysis: Calculating and Interpreting the Numbers - Icba Disposable personal income (DPI) increased $79.4 billion (0.4 percent) and personal consumption expenditures (PCE) increased $151.7 billion (0.8 percent). Efficient stock velocity indicates efficient management of inventory. Moreover, the, relative nature of the working capital management policies exhibited remarkable, stability over the ten-year study period. Providing ambulance and first aid facility. . Past ratios, calculated from past financial statements of the firm. Bisht, (Sanitation & Gardening Incharge) Mr. Rajeev Sharma, 27 Summer Training Project Report (Working capital and Ratio Analysis Of HNG Ltd.), Cash is the lifeline of a company. industries in working capital practices over time. Up gradation & modernization of existing machine resulted in higher speed. It is only a means of understanding of financial, strengths and weaknesses of a firm. amber and cosmetic-grade compositions, operating a total of 15 lines. So the figure 16.02 % in 2007, 12.50% in, 2009 and 14.41% in 2010 which shows that is quiet unimpressive and the, 66 Summer Training Project Report (Working capital and Ratio Analysis Of HNG Ltd.), This ratio shows that effectiveness of a company's management by comparing, operating expense to net sales. 57 Summer Training Project Report (Working capital and Ratio Analysis Of HNG Ltd.), Net Profit after Tax = Net Profit () Depreciation () Interest () Income Tax, It also indicates the firms capacity to face adverse economic conditions such as, price competitors, low demand etc. information was utilized for calculating performance evaluation and based on that, 1. Various accounting ratios can be classified as, Balance sheet (or) position statement ratio: They deal with the, relationship between two balance sheet items, e.g. The basis of ratio analysis is of four types. Financial managers work in comfortable offices, often close to top managers and, to departments that develop the financial data these managers need. Risk and insurance managers oversee programs to minimize risks, and losses that might arise from financial transactions and business operations, undertaken by the institution. In, 2010 the current liabilities of the company increased. Ratios - 4 Four categories of ratios to be covered are: 1 . 41 Summer Training Project Report (Working capital and Ratio Analysis Of HNG Ltd.). Suitable glass factory norms of government. (debts of the company), and stockholders' equity (the owners' interest in the firm). The increase in working capital arises because the company has expanded, 70 Summer Training Project Report (Working capital and Ratio Analysis Of HNG Ltd.). I would also like to thank my parents for what I am, 9 Summer Training Project Report (Working capital and Ratio Analysis Of HNG Ltd.), The unit was originally incorporated by the name of M/S J/G glass limited in the, year 1972 with a Furnace capacity of 60 MT a an ancillary to IDPL, VIRBHADRA. Feldspar- used for durability>Na, K2O from Jaipur; Fine chemicals- De Colorizes> Selenium from special markets; and, 16 Summer Training Project Report (Working capital and Ratio Analysis Of HNG Ltd.). of times the working capital is turned over in the course of a year. Kandari (Deputy Manager), Mr. S.K. Training, Other qualifications and Advancement. RATIO ANALYSIS Objectives: After reading this chapter, the students will be able to Construct simple financial statements of a firm. Interpret the financial statement so that the strength and weakness of a firm. Financial managers must have, excellent communication skills to explain complex financial data. Both of the processes start with this job, falling by gravity and guided by through and chute into the bank moulds. The. A variant to the debt-equity ratio is the proprietary ratio which is also known as, equity ratio. The ideal quick ratio is 1:1. A change in the gross margin can be brought about by changes in any of, these factors. Their, study concluded that financial ratios groups were significantly different from, those of industrial firms ratios as well these ratios were relatively stable over the, five years period. GEIL was created in 1974 and specializes in the manufacture of glass forming, equipment. These areas require extensive, specialized, knowledge on the part of the financial manager to reduce risks and maximize, profit. the data which have been already collected and analyzed by someone, Secondary data are used for the study of Ratio analysis of this company. all forms of business enterprise, corporate or not. Due to reduction of in- service surface damage the coating, often is described as strengtheners, however a more correct definition might be, Forming Machines are largely powered by compressed air and typical glass work, will have several large compressors (totaling 30k-60Kcfm) to provide the needed, compressed air. HNG Industries limited provides various welfare facilities for the employees, Provide uniform and shoes to the employees according to their department. Depreciation 204.27 224.72 410.31 472.51 545.21, Net Block 329.77 334.91 847.15 906.48 1,116.28, Capital Work in Progress 18.42 36.53 45.11 82.03 27.47, Investments 0.86 10.87 114.59 104.58 147.07, Inventories 101.29 93.33 164.15 215.78 209.95, Sundry Debtors 92.17 89.77 164.50 227.19 220.10, Cash and Bank Balance 1.37 0.64 16.21 11.18 4.56, Total Current Assets 194.83 183.74 344.86 454.15 434.61, Loans and Advances 31.95 49.15 164.61 210.47 225.60, Total CA, Loans & Advances 226.78 232.89 510.05 664.84 660.35, Current Liabilities 118.44 118.83 195.93 258.53 246.31, Total CL & Provisions 127.89 140.47 235.80 316.42 343.67, Net Current Assets 98.89 92.42 274.25 348.42 316.68, Miscellaneous Expenses 0.00 0.00 0.00 0.00 0.00, Total Assets 447.94 474.73 1,281.10 1,441.51 1,607.50, Contingent Liabilities 37.96 42.39 41.14 129.57 73.19, Book Value (Rs) 145.93 175.80 686.00 475.97 108.03, PROFIT AND LOSS ACCOUNT OF HINDUSTHAN NATIONAL GLASS AND INDUSTRIES, 75 Summer Training Project Report (Working capital and Ratio Analysis Of HNG Ltd.), Sales Turnover 474.89 595.40 1,148.34 1,438.60 1,449.88, Excise Duty 65.45 79.81 126.76 125.76 92.59, Net Sales 409.44 515.59 1,021.58 1,312.84 1,357.29, Stock Adjustments 7.48 -3.22 -4.25 11.46 2.63, Total Income 421.01 516.82 1,023.60 1,316.10 1,390.84, Raw Materials 185.76 221.17 426.25 562.35 551.03, Power & Fuel Cost 111.56 135.10 271.88 368.41 375.59, Employee Cost 23.30 26.84 56.59 68.89 86.91, Other Manufacturing Expenses 6.65 6.76 11.05 9.28 9.23, Selling and Admin Expenses 12.19 15.88 20.80 23.85 25.81, Miscellaneous Expenses 8.36 8.86 23.34 52.55 29.58, Preoperative Exp Capitalised 0.00 0.00 0.00 0.00 0.00, Total Expenses 347.82 414.61 809.91 1,085.33 1,078.15, Operating Profit 69.10 97.76 207.42 238.97 281.77, Depreciation 29.50 33.12 70.13 74.75 86.12, Other Written Off 0.00 0.00 0.00 0.00 0.00, Profit Before Tax 29.28 49.99 120.09 112.57 179.40, Extra-ordinary items 2.90 1.40 13.96 5.23 3.62, PBT (Post Extra-ord Items) 32.18 51.39 134.05 117.80 183.02, Reported Net Profit 23.95 34.24 160.34 107.75 155.20, Total Value Addition 162.06 193.43 383.64 522.98 527.11, Preference Dividend 0.00 0.00 0.00 0.00 0.00, Equity Dividend 0.77 1.10 6.99 8.73 13.10, Corporate Dividend Tax 0.11 0.15 1.19 1.48 2.04, Shares in issue (lakhs) 110.43 110.43 110.43 174.68 873.39, Earning Per Share (Rs) 21.69 31.01 145.19 61.68 17.77, Equity Dividend (%) 7.00 10.00 40.00 50.00 75.00, 76 Summer Training Project Report (Working capital and Ratio Analysis Of HNG Ltd.), 77 Summer Training Project Report (Working capital and Ratio Analysis Of HNG Ltd.), Operating Profit Margin(%) 16.36 20.76 18.20 20.30 18.96, Profit Before Interest And Tax Margin(%) 9.79 14.19 12.36 13.36 12.42, Gross Profit Margin(%) 9.90 14.41 12.50 13.44 16.02, Cash Profit Margin(%) 11.90 16.55 15.10 21.05 12.94, Adjusted Cash Margin(%) 11.90 16.55 15.10 21.05 12.73, Net Profit Margin(%) -- 11.25 8.11 15.60 6.58, Adjusted Net Profit Margin(%) 5.53 11.25 8.11 15.60 6.36, Return On Capital Employed(%) 9.46 14.39 13.40 12.20 15.73, Return On Net Worth(%) 7.41 16.44 12.95 21.16 17.64, Adjusted Return on Net Worth(%) 7.39 15.06 15.13 19.30 17.05, Return on Assets Excluding Revaluations 133.52 108.03 475.97 686.00 175.80, Return on Assets Including Revaluations 133.52 119.39 535.38 782.00 206.49, Return on Long Term Funds(%) 9.46 16.29 15.26 15.40 22.63, Debt Equity Ratio 0.55 0.60 0.61 0.55 1.27, Long Term Debt Equity Ratio 0.55 0.41 0.41 0.23 0.58, Total Debt to Owners Fund 0.55 0.60 0.61 0.55 1.27, Financial Charges Coverage Ratio 5.30 6.43 5.85 9.10 5.37, Financial Charges Coverage Ratio Post Tax 4.64 6.12 5.20 10.82 4.53, Inventory Turnover Ratio 8.19 12.93 12.32 13.11 5.58, Debtors Turnover Ratio 6.59 6.07 6.70 8.04 5.67, Investments Turnover Ratio 8.19 12.93 12.32 13.11 10.59, Fixed Assets Turnover Ratio 0.87 0.82 0.95 0.81 1.60, Total Assets Turnover Ratio 0.85 0.90 0.98 0.87 1.17, Asset Turnover Ratio 0.87 0.82 0.95 0.81 0.92, Average Raw Material Holding -- 34.22 40.25 32.40 18.17, Average Finished Goods Held -- 21.60 21.32 22.97 35.78, Number of Days In Working Capital 56.82 83.99 95.54 96.64 64.52, Material Cost Composition 40.63 40.59 42.83 41.72 42.89, Imported Composition of Raw Materials Consumed, Selling Distribution Cost Composition -- 1.08 1.04 1.09 1.89, Expenses as Composition of Total Sales 2.18 3.70 4.39 3.94 4.27, Dividend Payout Ratio Net Profit 17.56 9.75 9.48 5.09 3.67, 78 Summer Training Project Report (Working capital and Ratio Analysis Of HNG Ltd.), Dividend Payout Ratio Cash Profit 8.15 6.27 5.59 3.54 1.86, Earning Retention Ratio 82.41 89.35 91.88 94.41 96.20, Cash Earning Retention Ratio 91.84 93.37 94.91 96.23 98.10, Summer Training Project Report (Working capital and Ratio Analysis Of HNG Ltd.), finance project of ratio analysis of ranbaxy & glaxo, minor project on ratio analysis of "", ratio analysis of vijai electricals ltd mba project, financial management project- ratio analysis, ratio 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Joint Managing Director : Mr. Mukul Somany, Mr. Mukul Somany is commerce Graduate. As computers are, increasingly used to record and organize data, many financial managers are, spending more time developing strategies and implementing the long-term goals, The duties of financial managers vary with their specific titles, which include, controller, treasurer or finance officer, credit manager, cash manager, and risk and, insurance manager. Generally powered by, compressed air, the mechanisms are timed to coordinate the movement of all these, The most widely used forming machines arrangement in the individual section, machines invented in 1903 by Michael J Owens in Illinois. There should be an optimum level of working capital. Hot glass which is not used in the. the ratio, Composite (or) inter statement ratios: These ratios exhibit the relation, between a profit & loss account or income statement item and a balance.
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