Maratha Mandir Babasaheb Gawade Institution of Management Studies Mms Semester Ii Subject - Analysis of Financial Statement

MARATHA MANDIR BABASAHEB GAWADE INSTITUTION OF MANAGEMENT
STUDIES
MMS SEMESTER II
SUBJECT ANALYSIS OF FINANCIAL STATEMENT
NAME
ROLL NO
Omkar K.
A-12
Rakesh k.
A-13
Dipika K.
A-14
Hitesh k.
A-16
Neha K.
A-17
Jagruti K.
A-18
AIRTEL
COMPARATIVE BALANCE SHEET FOR THE YEAR ENDED 31ST MARCH 2013
In (Millions)
Particulars
In (Millions)
As at 31st March, 2012
As at 31st March,2013
Inc/dec
% (per)
EQUITY & LIABILITY

SHARHOLDERS FUNDS
Share Capital
Reserves & Surplus
18,988.00
18,988.00
0.00
0.00%
475,308.00
522,474.00
47,166.00
9.92%
494,296.00
541,462.00
47,166.00
9.54%
82,338.00
98,408.00
16,070.00
19.52%
8367
11503
3,136.00
37.48%
25,184.00
31,708.00
6,524.00
25.91%
NON-CURRENT LIABILITIES
Long Term Borrowings
Defferd Tax Liabilities
Other Long Term Liabilities
Long Term Provisions
CURRENT LIABILITIES
Short Term Borrowings
Trade Payables
Other Current Liabilities
Short Term Provisions
TOTAL
1,405.00
1494
89.00
6.33%
117,294.00
143,113.00
25,819.00
22.01%
58,956.00
31390
-27,566.00
-46.76%
45121
51372
6,251.00
13.85%
82,000.00
106,034.00
24,034.00
29.31%
5,570.00
5,461.00
-109.00
-1.96%
191,647.00
194,257.00
2,610.00
1.36%
803,237.00
878,832.00
75,595.00
9.41%
263,782.00
264,362.00
580.00
0.22%
140626
167464
26,838.00
19.08%
ASSETS
NON CURRENT ASSETS
Fixed Assets
Tangible Assets
Intangible Assets
Capital Work In Progress
Intangible assets under development
Non Current Investments
9,230.00
10,308.00
1,078.00
11.68%
35,435.00
0.00
-35,435.00
-100.00%
129.74%
118,041.00
271,191.00
153,150.00
Long Term Loans and Advances
84,817.00
89,358.00
4,541.00
5.35%
Other non-current assets
10,924.00
14,111.00
3,187.00
29.17%
662,855.00
816,794.00
153,939.00
23.22%
5337
10800
5,463.00
102.36%
-93.46%
CURRENT ASSETS
Current Investments
Inventories
321
21
-300.00
21,345.00
22,468.00
1,123.00
5.26%
4,812.00
3,627.00
-1,185.00
-24.63%
Short Term Loans and Advances
98,047.00
14,133.00
-83,914.00
-85.59%
Other Current Assets
10,520.00
10,989.00
469.00
4.46%
140,382.00
62,038.00
-78,344.00
-55.81%
803,237.00
878,832.00
75,595.00
9.41%
Trade Receivables
Cash & Bank Balance
TOTAL
IDEA
COMPARATIVE BALANCE SHEET FOR THE YEAR ENDED 31ST MARCH 2013
In (Millions)
Particulars
In (Millions)
As at 31st March, 2012
As at 31st March,2013
Inc/dec
% (per)
EQUITY & LIABILITY

SHARHOLDERS FUNDS
Share Capital
33,088.45
33,143.22
54.77
0%
Reserves & Surplus
96,256.93
107,055.79
10,798.86
11%
129,345.38
140,199.01
10,853.63
8%
23%
NON-CURRENT LIABILITIES
Long Term Borrowings
86,121.56
105,743.96
19,622.40
Defferd Tax Liabilities
5527.39
10231.17
4,703.78
85%
Other Long Term Liabilities
1,389.63
8,266.48
6,876.85
495%
Long Term Provisions
1,389.63
2018.86
629.23
45%
99,302.96
126260.47
26,957.51
27%
15,260.14
7050.38
-8,209.76
-54%
Trade Payables
20964.91
24315.89
3,350.98
16%
Other Current Liabilities
44,903.86
45,201.05
297.19
1%
CURRENT LIABILITIES
Short Term Borrowings
Short Term Provisions

TOTAL
63.28
1,239.69
1,176.41
1859%
81,192.19
77,807.01
-3,385.18
-4%
309,840.53
344,266.49
34,425.96
11%
168,938.26
176,859.46
7,921.20
5%
ASSETS
NON CURRENT ASSETS
Fixed Assets
Tangible Assets
Intangible Assets
68494.31
82526
14,031.69
20%
Capital Work In Progress
6,332.73
8,434.25
2,101.52
33%
16,368.07
16,377.07
9.00
0%
Non Current Investments

Long Term Loans and Advances
25,824.03
30,018.68
4,194.65
16%
285,957.40
314,215.46
28,258.06
10%
9296
9,296.00
CURRENT ASSETS
Current Investments
Inventories
529.39
545.1
15.71
3%
Trade Receivables
8,075.54
9,156.79
1,081.25
13%
Cash & Bank Balance
1,341.90
1,157.36
-184.54
-14%
13,918.62
9,887.34
-4,031.28
-29%
Short Term Loans and Advances

Other Current Assets
TOTAL
17.68
8.44
-9.24
-52%
23883.13
30,051.03
6,167.90
26%
309840.53
344,266.49
34,425.96
11%
AIRTEL
COMPARATIVE PROFIT AND LOSS A/C FOR THE YEAR ENDED 31ST MARCH 2013
PARTICULARS
In (Millions)
In (Millions)
For the Year ended For the Year ended
31st March, 2012 31st March, 2013
Inc/dec
% (per)
INCOME
Revenue from operation
416,038.00
6247
453,509.00 37,471.00
14631 8,384.00
134%
422,285.00
468,140.00 45,855.00
11%
Access charges
58086
46942
74212 16,126.00
48815 1,873.00
28%
Lincense fees and spectrum charges
Other Income
TOTAL REVENUE
9%
EXPENSES
Cost of goods sold
4%
183
19
-164.00
Employee benefits expenses
13915
15113
1,198.00
9%
Power and fuel
29727
35699
5,972.00
20%
Rent
47,714.00
52,225.00
4,511.00
9%
Other expenses
82,702.00
92,424.00
9,722.00
12%
318,507.00 39,238.00
149,633.00 6,617.00
14%
TOTAL EXPENSES
PROFIT BEFORE FINANCE COST, DEPRECIATION, AMORTISATION, CHARITY & DONATION & TAXES
Finance cost
279,269.00
143,016.00
-90%
5%
13,962.00
16,523.00
2,561.00
18%
59160
68,267.00
9,107.00
15%
332
295.00
-37.00
-11%
69562
64,548.00
-5,014.00
-7%
-5227
-3,155.00
2,072.00
-40%
Current tax
14398
13604
-794.00
-6%
Deferred tax
3091
3136
45.00
1%
-6,337.00
-11%
Depreciation and amortisation expenses

Charity and donation
PROFIT BEFORE TAX
MAT credit
TAX EXPENSE
PROFIT FOR THE YEAR
57,300.00
50,963.00
IDEA
COMPARATIVE PROFIT AND LOSS A/C FOR THE YEAR ENDED 31ST MARCH 2013
PARTICULARS
In (Millions)
In (Millions)
For the Year ended For the Year ended
31st March, 2012 31st March, 2013
Inc/dec
% (per)
INCOME
Service Revenue
192,753.18
Other Income
470.15
TOTAL REVENUE
193,223.33
220,434.35 27,681.17
434.39
-35.76
14%
220,868.74
27,645.41
14%
-8%
OPERATING EXPENDITURE
Personnel Expenditure
8588.27
10038.3
1,450.03
17%
Network expenses and IT Outsourcing cost
56,592.56
63,551.95
6,959.39
12%
Lincense fees and WPC charges
23231.83
24752.5
1,520.67
7%
Roaming and Access charges
32789.75
40145.27
7,355.52
22%
Subscriber acquisition & servicing expenditure
20540.75
21324.32
783.57
4%
Advertisement and business promotion expenditure
4210.76
4535.61
324.85
8%
Administration and other expenses
4,132.04
4,956.29
824.25
20%
150,085.96
169,304.24
19,218.28
13%
43,128.37
51,564.50
8,436.13
20%
Finance & treasury charges (Net)
9,078.04
8,134.55
-943.49
-10%
Depreciation
20194.55
25,383.58
5,189.03
26%
TOTAL EXPENDITURE
PROFIT BEFORE FINANCE CHARGES, DEPRECIATION, AMORTISATION & TAXES
Amortisation of intangible assets
5433.16
5,159.99
-273.17
-5%
8422.62
12,886.38
4,463.76
53%
Provision for taxation- Current
1808.11
2,737.36
929.25
51%
Deffered
2657.24
4,703.79
2,046.55
77%
-1808.11
-2,737.36
-929.25
51%
5,765.38
8,182.59
2,417.21
42%
PROFIT BEFORE TAX
MAT credit
PROFIT AFTER TAX
Ratio Analysis
1.Current ratio = Current Assets
Current Liabilities
Idea
Airtel ltd
2. Quick Ratio = Quick Assets

Quick Liabilities
Airtel ltd
Idea
Year
Quick Ratio
Year
Quick Ratio
2012
1.37 : 1
2012
0.55 : 1
2013
0.74: 1
2013
0.55 : 1
3. Debt Equity Ratio = Long Term Debt

Proprietors Equity
Airtel ltd
Idea
Year
Proprietors Ratio
Year
Proprietors Ratio
2012
61.54
2012
41.75
2013
61.61
2013
40.73
4. Proprietors Ratio = Proprietors Funds

Total Assets
Airtel ltd
Idea
Year
Proprietors Ratio
Year
Proprietors Ratio
2012
61.54
2012
41.75
2013
61.61
2013
40.73
5. Gross Profit Ratio

Gross Profit Ratio = Gross Profit * 100
Sales
Airtel ltd
Idea
Gross Profit
Ratio
Year
2012
Year
Gross Profit Ratio
2012
14.72
2013
9.33
18.57
2013
14.65
6. Net Profit Ratio
Net Profit Ratio = Net Profit * 100

Sales
Airtel ltd
Idea
Year
Net Profit Ratio
Year
Net Profit Ratio
2012
13.5
2012
2.98
2013
10.89
2013
3.70
7. Return on Asset Ratio

Return on Asset Ratio = Net Profit before Tax
Total Assets
Airtel ltd
Idea
Year
Return on Asset Ratio
Year
Asset Turn Over Ratio
2012
0.086
2012
0.62
2013
0.073
2013
0.64
8.
Asset Turn Over Ratio = Net Sales

Total Assets
Airtel ltd
Idea
Year
Year
2012
0.52
2012
0.62
2013
0.53
2013
0.64

Maratha Mandir Babasaheb Gawade Institution of Management Studies Mms Semester Ii Subject - Analysis of Financial Statement

Uploaded by

Copyright:

Available Formats

Maratha Mandir Babasaheb Gawade Institution of Management Studies Mms Semester Ii Subject - Analysis of Financial Statement

Uploaded by

Document Information

Original Description:

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Maratha Mandir Babasaheb Gawade Institution of Management Studies Mms Semester Ii Subject - Analysis of Financial Statement

Uploaded by

Copyright:

Available Formats

MARATHA MANDIR BABASAHEB GAWADE INSTITUTION OF MANAGEMENT

As at 31st March, 2012

EQUITY & LIABILITY

Long Term Loans and Advances

Other non-current assets

Short Term Loans and Advances

Other Current Assets

As at 31st March, 2012

EQUITY & LIABILITY

Reserves & Surplus

Defferd Tax Liabilities

Other Long Term Liabilities

Long Term Provisions

Other Current Liabilities

Short Term Provisions

Capital Work In Progress

Non Current Investments

Cash & Bank Balance

Short Term Loans and Advances

Lincense fees and spectrum charges

Cost of goods sold

Employee benefits expenses

Power and fuel

Depreciation and amortisation expenses

PROFIT FOR THE YEAR

Network expenses and IT Outsourcing cost

Lincense fees and WPC charges

Roaming and Access charges

Subscriber acquisition & servicing expenditure

Advertisement and business promotion expenditure

Administration and other expenses

Finance & treasury charges (Net)

Amortisation of intangible assets

Provision for taxation- Current

PROFIT BEFORE TAX

2. Quick Ratio = Quick Assets

3. Debt Equity Ratio = Long Term Debt

4. Proprietors Ratio = Proprietors Funds

5. Gross Profit Ratio

Gross Profit Ratio

6. Net Profit Ratio

Net Profit Ratio = Net Profit * 100

Net Profit Ratio

Net Profit Ratio

7. Return on Asset Ratio

Return on Asset Ratio

Asset Turn Over Ratio

Asset Turn Over Ratio

Asset Turn Over Ratio = Net Sales

Asset Turn Over Ratio

Asset Turn Over Ratio

You might also like

Pfad - The Proxy pFad of © 2024 Garber Painting. All rights reserved.