3 - akhil kohli - itc ltd

8/8/2019 3 - Akhil Kohli - ITC Ltd.
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BALANCE SHE
Mar' 09 Mar' 08 Mar' 07 Mar' 06
Sources of funds
Owner's fund
Equity share capital 377.44 376.86 376.22 375.52
Share application money - - - -
Preference share capital - - - -
Reserves & surplus ### ### ### 8,626.79
Loan funds
Secured loans 11.63 5.57 60.78 25.91
Unsecured loans 165.92 208.86 140.1 93.82
TOTAL ### ### ### 9122.04
Uses of fundsFixed assets
Gross block ### 8,959.70 7,134.31 6,227.17
Less : revaluation reserve 55.09 56.12 57.08 59.17
Less : accumulated depreciation 3,286.74 2,790.87 2,389.54 2,065.44
Net block 7,216.82 6,112.71 4,687.69 4,102.56
Capital work-in-progress 1,214.06 1,126.82 1,130.20 399.97
Investments 2,837.75 2,934.55 3,067.77 3,517.01
Net current assetsCurrent assets, loans & advances 8,450.99 7,306.99 6,281.07 5,228.49
Less : current liabilities & provisions 5,862.08 5,265.09 4,585.85 4,125.99
Total net current assets 2,588.91 2,041.90 1,695.22 1,102.50
Miscellaneous expenses not written - - - -
TOTAL ### ### ### ###

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T
Mar' 05
248.22
1.21
-
7,586.28
88.69
156.67
8081.07
5,746.27
59.9
1,795.51
3,890.86
186.15
3,874.68
3,736.66
3,607.28
129.38
-
###

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PROFIT LOS
Mar '09 Mar '08 Mar '07 Mar '06 Mar '05
INCOME
Gross Sales ### ### ### ### ###
Less : Excise Duties and Taxes on Sales of
Products and Services 7755.42 7408.41 7135.75 6433.9 5710.13
Net Sales 15388.11 13947.53 12369.3 9790.53 7638
Other Income 534.93 610.90 336.49 286.08 235.81
TOTAL ### ### ### ### Rs. 5.93
Expenditure
Raw Materials etc 6,446.78 6,016.70 5,384.86 3,983.23 2,769.07
Manufacturing, Selling etc. Expenses 4,101.11 3,531.50 3,031.31 2,491.85 2,119.77
Depreciation 549.41 438.46 362.92 332.34 312.87
TOTAL 11097.3 9986.66 8779.09 6807.42 ###
PROFIT
Profit before Taxation 4,825.74 4,571.77 3,926.70 3,269.19 2,673.07
Provision for Taxation 1562.15 1451.67 1226.73 988.82 836
Profit after Taxation 3263.59 3120.1 2699.97 2280.37 1837.07
Profit brought forward 724.45 647.53 562.06 611.41 387.04
Available for appropriation ### ### ### ### ###
Appropriations
General Reserve 1,500.00 1,500.00 1,250.00 1,150.00 1,100.00
Proposed Dividend 1396.53 1319.01 1166.29 995.12 773.25
Income Tax on Proposed Dividend 198.21 139.58 109.25
- Current year 237.34 224.17
- Earlier years provision no longer reqd -3.97

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Profit carried forward 858.14 724.45 647.53 562.06 611.41
TOTAL 3988.04 3767.63 3262.03 2846.76 2594.38
Earnings Per Share (Face Value Re. 1.00 each) 19(iii)
Basic Rs. 8.66 Rs. 8.29 Rs. 7.19 Rs. 5.96 Rs. 5.85
Diluted Rs. 8.64 Rs. 8.25 Rs. 7.16 Rs. 5.93 Rs. 5.85

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ACCOUNT

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CASH FLO
Profit before tax 4,825.74 4,571.77 3,926.70 3,269.19 2,673.07
Net cashflow-operating activity 3,279.03 2,722.96 2,141.19 1,929.68 1,851.20
Net cash used in investing activity -1,260.74 -1,736.78 -1,082.78 -175.31 -1,438.95
Netcash used in fin. activity -1,556.15 -1,316.09 -1,014.07 -954.21 -417.09
Net inc/dec in cash and equivlnt 462.14 -329.91 44.34 800.16 -4.84
Cash and equivalnt begin of year 570.25 900.16 855.82 55.66 60.5
Cash and equivalnt end of year 1,032.39 570.25 900.16 855.82 55.66

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S

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PROFITABILI
Gross profit margin (%) 32.85 31.57 32.51 34.36 36.4
Net profit margin (%) 21.18 21.5 21.4 22.19 28
Asset Turnover Ratio 1.67 1.75 1.84 1.78 1.65
RETURN ON ASSET(%) 28.78 30.84 30.83 31.21 31.92
RETURN ON EQUITY(%) 29.15 31.39 31.43 31.62 32.92

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EARNINGS PER SHARE Rs. 8.64 Rs. 8.25 Rs. 7.16 Rs. 5.93 Rs. 5.85
ANALYSIS
As we see from the graphs, profit margin has been varying marginally over time, this sho
proportion to the sales , though both net profits and sales have been increasing over time
firm is in a healthy position.
Similar is the case is with the return on asset which has been almost the same for years w
that the assets have been increasing along with the profits as ROA is equal to Profit after t
Asset
Though the stats are very healthy and increasing yearly but from these ratio we cannot pr
the position of the firm as there is marginal difference in the ratios.

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Y RATIOS
203040
Series1
Gross profitmargin (%)
2040
Gross profitmargin (%)
Net profitmargin (%)
' ' ' ' '
22
Net profitmargin (%)
Asset TurnoverRatio
253035
Asset TurnoverRatio
RETURN ONASSET(%)
253035
RETURN ONASSET(%)
RETURN ONEQUITY(%)

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s that profits are in
which suggests that the
hich again shows
ax divided by Total
edict cearly

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LIQUIDITY
CURRENT RATIO 1.44 1.39 1.37 1.27 1.04
QUICK RATIO 0.6 0.56 0.58 0.57 0.42
INVENTORY TURNOVER RA 5.26 5.51 6.05 6.43 6.99

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ANALYSIS
Current Ratio is the ratio of the current asset which are available and current liabilities an
years which is a positive signal for the company as we have more asset in proportion to th
Ideal Current ratio is 2 which suggests that the company has 2 times current asset in com
Quick ratio is the ratio of the liquid assets(which can be converted into cash immediately)
It has been increasing which again is a positive signal for the company
Ideal Quick ratio is 1 which suggests that the co has equal quick asset as liabilities
Inventory Turnover Ratio is the ratio of the cost of good solds and Average Inventories ava
which suggests that how easily the inventory is turned into sales . It has been increasing o
times which suggests that the company is keeping more inventory and getting more cons
in its approach

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ATIOS
12
Series1
CURRENTRATIO
1
CURRENTRATIO
QUICK RATIO
5
10
QUICK RATIO
INVENTORYTURNOVER
RATIO

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SOLVENCY
DEBT EQUITY RATIO 0.01 0.02 0.02 0.01 0.03
Fixed assets turnover rati 1.44 1.59 1.75 1.59 1.33
INTEREST COVER 275.83 955.3 1206.38 278.91 65.82

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ANALYSIS
Debt Equity Ratio is the ratio between the total debt(which is equal to the secured and un
and the equity(which is equal to the share capital and the reserves and surplus)
As debt equity ratio is very low, this shows that most of the financing done by the compan
and it uses very little debt.
Due to this very low DEBT EQUITY ratio, the firm exposes its creditors very less risk.
It measures the protection available to the creditors for payment of interst charges by the
It is also the main factor for Credit Rating Agencies to mark the co.
As it has decreased to a great extent from the previous year, not a good signal though it i
So not much worries for the co. as there still it has a good credit rating.
Interest Cover is the ratio of the profit before interst and tax and Interest Expense

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RATIOS
Series1
DEBT EQUITYRATIO
12
DEBT EQUITYRATIO
Fixed assetsturnover ratio
10002000
Fixed assetsturnover rati
INTERESTCOVER

3 - akhil kohli - itc ltd

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