balance sheet and common sizing of airtel bh
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8/8/2019 Balance Sheet and Common Sizing of Airtel Bh
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Group 1: Automobiles
Group 2: Pharma
Group 3: Petrochemical
Group 4: FMCG
Group 5: Steel
Group 6:
Group 7: Telecom
Group 8:
DELIVERABLES:
3C) Analysis, interpretation and critical comments on appropriate financial ratios to be included.
3D) Groups to give a brief introduction about the industry / companies chosen
7) SOME TIPS FOR BETTER PERFORMANCE -
(a) DO NOT EXCEED TIME ALLOTED - GROUPS LIABLE FOR NEGATIVE MARKING IF TIME EXC
(b) Use '%' rather than absolute data for comparison and common-sizing
GUIDELINES FOR PARTICIPANT GROUPS: (Please read all 9 instructions carefully for meticulous complianc
1) Groups to analyze one company (of their choice) from the industry (listed below) for Financial StatemeP&L Account, Cash Flow Statements - based on last three years' data. The industries / companies alloted
Industry / Companies tobe alloted -
2) Primary objective is to share, in simple terms, group's understanding of the Companies and their businparticipants. ANY MEMBER OF THE GROUP MAY BE CALLED UPON TO MAKE THE PRESENTATION.
(efficiency), valuation of the company from the points of view of (a) Management (b) Lender & (c) Investo
3B) ANALYSIS / INTERPRETATION TO BUILD A CASE FOR ACTIONABLES FOR (say) MANAGEMENT (e.g. deciefficiency, leverage, etc.), INVESTOR (e.g. decision to buy / sell shares), LENDER (e.g. decision to lend)
3E) A comparison with industry standards, comments on macro factors affecting the industry / company,scenario - will be desirable from the point of adding value to the analysis
5) Template for P&L a/c and Balance Sheet given in succeeding sheets - to serve ONLY as an indicative foGroups may use their own template for Cash Flow Statement
6) Groups to make a presentation (not exceeding 12 minutes) on the analysis of Financial Statements. ATO THE SCHEDULES forming part of the Balance Sheet, Income & Expenditure Statement, Cash Flow stateunderstanding of the nature of the Company's business
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(c) Use graphics, flow charts, other creative representation of data to the extent possible,
(d) Use 'Comment' function in Excel to list 'item heads' appearing in 'Schedules' of Financi
8) Groups could also offer any other comments they deem appropriate, which in their opinion, would facil
9) The presentations will be assessed on the basis of Content, Effort, Insight & Quality of Presentation anevaluation for the course.
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EDED
e)
nt Analysis of Balance Sheet,re as under:
ess / finances, with co-
r.
ions relating to operating
evelopments in global
mat for financial data.
EFERENCE SHOULD BE MADEments for a better
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for lucidity
l Statements - for ready reference
itate decision making
d will form part of overall
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denotes Expenses
For %, SERVICE REVENUE = 100%
All figures in (Currencrores
nding
r-09 31-Mar-10
Amount
100.00% 35,586 100.00%
0.00%
0.04% 23 0.07%
0.00% 0.00%
100.04% 35,610 100.07%
0.00% 0.00%
0.00% 0.00%
15.30% 4,435 12.46%18.61% 7,447 20.93%
0.04% 20 0.06%
421.52% 1,437 4.04%
6.40% 2,405 6.76%
50.71% 17,985 50.54%
49.34% 17,625 49.53%
0.00% 0.00%
10.54% 3,755 10.55%
38.80% 13,870 38.98%
24.00% 10699.2 30.07%
-0.41% -1038.5 -2.92%
0.00% 0.00%
2.70%
1981.3
5.57%
0.00% 0.00%
-1.16% -330.3 -0.93%
22.78% 9426.1 26.49%19.71% 8275.6 23.26%
34.70% 18502.8 51.99%
54.40% 26778.4 75.25%
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Company Name:
Balance Sheet
Balance S
LIABILITIES 31-Mar-08 31-M
Sources Of Funds Amount C.S Amount
Share Capital 1,898 7.06 1,898
Reserves & Surplus 18,286 68.04 25,630
Revaluation Reserves -
Networth -
Secured Loans 52 0.19 52
Unsecured Loans 6,518 24.25 7,662
Total Debt 7,714
Total Liabilities 26,876 100.00% 35,357
Balance S
ASSETS 31-Mar-08 31-M
Use / Application of Funds Amount % Amount
Gross Block 28,116 104.61 37,267
Less: Accum. Depreciation 9,085 33.80 12,253
= Net Block 19,031 70.81 25,013
Add: Capital Work in Progress 2,751 10.24 2,567
Net Fixed Assets 21,782 81.05 27,580
-Investments 10,953 40.75 11,778
deffered tax asset net 0 0.00 327
Inventories 57 0.21 62
Sundry Debtors 2,776 10.33 2,550
Cash and Bank Balance 503 1.87 2,252
other current asst 100 0.37 120
Loans and Advances 2,824 10.51 4,441
Total CA, Loans & Advances 6,260 23.29 9,425
Deffered Credit -
Fixed Deposits -Current Liabilities 11,909 44.31 13,118
Provisions 210 0.78 6,344
Total CL & Provisions 12,119 45.09 13,752
Net Current Assets (5,859) (21.80) (4,327)
Miscellaneous Expenses - -
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Total Assets 26,876 100.00% 35,358
Contingent Liabilities
Earning per Share (EPS) (Rs)
Book Value per share (Rs)
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For %, Total Assets/Liabilities = 100%
All figures in (Currency) Million
eet as on
r-09 31-Mar-10
C.S Amount cs
5.37 1,899 4.54
72.49 34,652 82.94
- -
- -
0.15 39 0.09
21.67 4,999 11.97
21.82 4,999 11.97
100.00% 41,779 100.00%
eet as on
r-09 31-Mar-10
% Amount %
105.40 44,213 105.82
34.65 16,188 38.75
70.74 28,025 67.08
7.26 1,595 3.82
78.00 296,120 708.78
- -33.31 15,773 37.75
0.92 -
0.18 27 0.07
7.21 2,105 5.04
6.37 817 1.95
0.34 66 0.16
12.56 6,210 14.86
26.66 9,225 22.08
- -
- -37.10 12,180 29.15
17.94 659 1.58
38.89 12,839 30.73
(12.24) (3,614) (8.65)
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100.00% 41,779 100.00%