Int. J. Manag. Bus. Res.

, 9 (3), 01-07, August 2019

Table 1: Source of Fund: Trend Analysis

Sources of Fund 2014 2015 2016 2017 2018
Total Share Capital 100 100 100 100 100
Equity Share Capital 100 100 100 100 100
Reserves 100 113 143 174 200
Net worth, 100 113 142 174 199
Unsecured loans 100 11 5 29 1
Total Debt 100 11 5 29 7
Total liabilities 100 105 132 163 185
Gross Block 100 116 68 82 94
Less: Accum Depreciation 100 119 23 Missing 66
Net block 100 114 116 123 124
Capital work in process 100 72 38 86 81
Investment 100 127 197 281 349
Inventories 100 153 184 191 185
Sundry Debtors 100 76 94 85 103
Cash and Bank Balances 100 3 7 2 11
Total Current Assets 100 99 120 119 125
Loans and advances 100 89 123 115 120
Total CA, Loans & Advances 100 94 121 117 123
Current Liabilities 100 115 165 198 242
Provisions 100 189 47 54 67
Total CL & Provisions 100 123 152 182 222
Net Current Asset 100 354 402 705 1028
Sources: Primary, Trend Analysis
So its clearly show the company taking which is the achievement of the company.
very much initiative about keeping their Net profit signifies the additional of gross
inventory. The net current assets form is very profit desirable other income over sales
strong position, because it has increased expense with sales costs and other expenses.
more than 1000 times from 2014. At the The debit side of P&L a/c displays the
same time, in the balance sheet , cash at bank expenses and the credit side the incomes. If
is decreasing from 2014-2158 and it is not the total of the credit side is extra, it will be
good for the organization. The percentage net profit. And if the debit side occurs to be
changes in investments and advances is a extra, it would be net loss. In Profit and loss
little bit but is satisfactory. The borrowing account we can see that Total revenue is
from financial institutions is decreasing from increasing from 55,999 to 81,808 . It is due
11% to 1% due to which the interest expense to because maruti suzuki has launched new
is decreasing and income is increasing which variants of their existing cars like the most
is very good for the company. In Balance popular Swift and dzire facelift model which
Sheet amount has amplified progressively made huge profits to the company and
from the year 2013-14 -2017-18 i.e (22,663) company gained more revenue in 2017 i.e.
to (41,868) as we can see that Maruti Suzuki from 70,334 to 81,808 Crores profit. This
the development has been a considerable ratio actions the overall efficacy of
one, year-on-year and in the local market manufacture, management, marketing,
itself the company listed a 14.5 per cent backing, assessing and tax management.
development and the net worth of the Effectiveness ratio of business
company also amplified from preceding five demonstrations substantial growth in 5
years i.e. 20,978 to 41,757 crores as because year.Company‟s sales have amplified in five
of the presentation of NEXA, and many years and At the same time company has
other schemes as the new dealership for been positive in regulatory the expenditures
premium cars was launched like baleno and i.e. manufacturing & other expenses. It is a
ciaz and the book value of maruti Suzuki clear directory of cost control, managerial
also increased in the market fom 694 to 1382 competence & sales elevation.

4
 Int. J. Manag. Bus. Res., 9 (3), 01-07, August 2019

Table 2: Ratio comparations relationship between the returns belonging to

Ratios 201 2017 2016 2015 2014 the equity shareholders and the dividend paid
8 to them. Thus, is calculated as: Payout ratio
Basic 255. 243. 177. 122. 92.1 = dividend per share / Earning per share.
EPS 62 32 58 85 3 Inventory turnover ration always in right
Cash 347. 329. 271. 204. 161. place maintain by the company.
EPS 01 55 01 69 17 Table 3: Performance of the company
Divide 80.0 75.0 35.0 25.0 12.0
nd / 0 0 0 0 0
Share
Net 255. 243. 177. 122. 92.1
profit / 69 38 63 86 5
Share
Net 9.68 10.8 9.32 7.42 6.36
Profit 0
margi
n
Return 13.0 14.3 12.7 11.0 9.11
on 0 4 9 6
Assest
Assets 134. 132. 137. 148. 143.
turnov 34 74 19 93 11
er
ratio
Invent 25.2 20.8 18.3 19.1 25.6 Figure 1: EPS and DPS
ory 3 6 7 1 2 This ratio displays the association
turnov between Earning Per Share and Dividend Per
er Share, this ratio stands at and natural average
ratio keeping this company every year. In figure 1.
We can see the payout ratio is growing from
From the table number 2 shows the
preceding 5 years as the Earning Per Share in
company financial performance for 2014 –
2013-14 was 94.4 but now it continually
2018, Earning per Share (EPS) its increase
exposed growing in earlier 5 years and
nearly 250% over the last five years, its just
presently it is 260.9 and Before Dividend Per
92.13 to 255.62 for 2018, its seems to be
Share in 2013-14 was 12.0 as in 2013-14
company have generate very good EPS over
company give less bonuses to shareholders
the years. Cash Earnings Per Share
as they retain more for the growth of the
(EPS) reflects cash flow created by a
company and now company has made a good
business on per share basis. It is diverse from
development in the market. So, they allocate
earnings per share, which appearances at net
more dividend to their shareholders and it
income or profit of a company on per share
has been augmented uninterruptedly which
basis. Cash EPS is considered by adding all
involved more shareholders to invest in
the non-cash transactions like depreciation,
Maruti Suzuki and attained a good market
amortization, deferred tax and intangibles
share among participants and now currently
like royalty to net income of the company
dividend per share in 2017-18 is 80.0 which
and then divide it by total number of shares.
is the good pointer of the growth of the
Hence, Marathi Suzuki Companies‟ Basic
Maruti Suzuki.
EPS always lesser then Cash EPS, at the
Table: 4 Liquidity form
same time its incur 255.62 from 92.13 on
2014. Even though the company have huge
EPS dividend Per Share have only 80 in
2018, but in 2014 it was in only 12 per share.
Net profit margin is 9.68 but net profit per
shar it represents 255.69. return on assets is
also taking good places. This is the

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