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Magadh Dairy project (SUDHA) FINANCIAL ANALYSIS OF COMFED Presented By SHAMBHU NATH FMR-2022 PGDFM

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Page 1: Gaya Dairy (SUDHA)

Magadh Dairy project (SUDHA)

FINANCIAL ANALYSIS OF COMFEDPresented By

SHAMBHU NATHFMR-2022

PGDFM

Page 2: Gaya Dairy (SUDHA)

Company profileAbout the CompanyInaugrated by late Dr. Rajendra Prasad Reopen in july 7th 1986Won the award “Turn Around Management” by

compfed in 1994 & Diary Management Award”.The requirements of milk for the dairy are met

by a network a network of over 52 diary cooperative societies (DCS).

The average procurement is over 10,000 litres/day.

Page 3: Gaya Dairy (SUDHA)

Cont………..The Gaya diary has embarked on

implementation of ISO-9001 & IS0-15000Hazard analysed and critical control point

(HACCP) system in the plant operation to eventually get the international certification.

Page 4: Gaya Dairy (SUDHA)

Product of sudha Sudha milkSudha curdCheasePeda KalakandMilk cakeGulabjamunGheeButterLassiMisti dahi

Page 5: Gaya Dairy (SUDHA)

KEY PERSON OF THE COMPANYCHAIRMAN: SRI ANIL KUMAR, IASMANAGING DIRECTOR: SRI ATISH

CHANDRA, IASCHIEF EXECUTIVE OF GAYA DAIRY:

SRI K.K. SHARMA-IASMy guide- Mr. A. K. Pandey ((MANAGEMENT

REPRESENTATIVE)

Page 6: Gaya Dairy (SUDHA)

ORGNISATIONAL STRUCTURE COMFED CHAIRMAN(   MD(MANAGING DIRECTOR)

(

GM(GENERAL MANAGER)  

ASSISTANT MANAGER MANAGER DEPUTY ASSISTANT MANAGER ASSISTANT MANAGER

TECHNICAL OFFICER MILK PROCUREMENT OFFICER FODDER DEVELOPMENT OFFICER EXECUTIVE MANAGER (HEAD OF BRANCH DAIRY)

PROCESSING MARKETING

EMPLOYEE OUTLET

Page 7: Gaya Dairy (SUDHA)

GAYA DAIRY ORG. STRUCTURE K.K. SINHA (EXCUTIVE. OFFICER)  A.K PANDEY (MANAGEMENT REPRESENTATIVE/ FINANCE DEPARTMENT)   SANTOSH KUMAR(MARKETING DEP.)  J. RAI( MARKETING ASST)  NITISH GOSHWAMI(JR. MARKETING OFFICER)    JOB ON CONTRACT: BRAJ BHUSHAN KR. NIRALA(COMPUTER IN

CHARGE) RAJU(COMPUTER OPERATOR) SUDAM (SERVICE BOY)  \ 

  

 

Page 8: Gaya Dairy (SUDHA)

VISION & MISSION VISION

Expanding leadership in business throug people, keeping pace with market

trends and technology.

Page 9: Gaya Dairy (SUDHA)

MISSION BUSINESS -Lead the Industry rate of growth No. 1 in profit in Industry Global ThrustCUSTOMER- Trusted Partner Reliable & Cost effective Solutions/ services Customer acquisition/expansionEMPLOYEES- Top 3 preferred employer Learning Organization Digital wayTECHNOLOGY - Technology Excellence Introduction of new Solutions/Services World Class ProductsPROCESSES - Best in Class Organization Business & Service /Product delivery          

Page 10: Gaya Dairy (SUDHA)

GOVT. POLICIES RELATED TO DAIRY IND.GOVERNMENT POLICY. The various regulations that govern the dairy

processing industry can broadly be classified into: Compulsory Legislation

Prevention of Food Adulteration Act, 1954The Milk and Milk Product Order (MMPO),

1992,Export (Quality Control & Inspection) Act,

1963Other Government Regulations Import of Capital Goods

Page 11: Gaya Dairy (SUDHA)

MAJOR COMPETITOR MOTHER DAIRYMother Dairy – Delhi was set up in 1974 under the

OperationFlood Programme. It is now a wholly owned

company of the National Dairy Development Board (NDDB).AMULGCMMF-It is a state level apex body of milk

cooperatives inGujarat which aims to provide remunerative

returns to thefarmers and also serve the interest of consumers

by providing quality products which are good value for money

Page 12: Gaya Dairy (SUDHA)

COMPETITOR…

NESTLESince Henri Nestlé developed the first milk

food for infants in 1867, and saved the life of a neighbor’s child, the Nestlé Company has aimed to build a business as the world's leading nutrition, health and wellness company based on sound human values and principles.

Page 13: Gaya Dairy (SUDHA)

STATE COMPETITORS Andaman & Nicobar Islands Integrated

Development Corporation Ltd. (ANIIDCO)Andhra Pradesh Dairy Development

Cooperative Federation Ltd.Goa State Cooperative Milk Producers’ Union

LtdHaryana Dairy Development Cooperative

Federation Ltd.Himachal Pradesh State Cooperative Milk

Producers’ Federation Ltd.

Page 14: Gaya Dairy (SUDHA)

GOALS OF THE COMPANY..-GOALS FOLLOWING ARE THE GOALS OF THE COMFED- 1- To help the poor farmer in the development of their life. 2- To help poor farmer in their economic condition. 3- To develop the rural area in Bihar state. As for example

helps the people during the natural calamities. 4- Providing the vaccines for the cattails to the farmer.To give maximum profit to the farmers.

Page 15: Gaya Dairy (SUDHA)

FINANCIAL STATEMENT ANALYSISRATIO ANALYSIS-an analysis of financial

statement is the process of critically examining indetail accounting information given in the financial statement.

Current ratio-2:1Quick ratio/acid test ratio-1:1Gross profit RatioNet profit RatioAsset turnover ratio

Page 16: Gaya Dairy (SUDHA)

UTILITY OF RATIO ANALYSIS It’s a tool which enables the banker or

lender to arrive at the following factors Liquidity position Profitability Solvency Financial Stability Quality of the Management Safety & Security of the loans &

advances to be or already been provided

Page 17: Gaya Dairy (SUDHA)

1-Apr 2007 to 31-Mar 2008 -RATIO ANALYSISPrincipal

Groups Principal Ratios

Working

Capital

1,72,31,056.

94 Dr Current Ratio 2.82:1

Cash-in-

hand

72,439,62

Dr Quick Ratio 0.29:1

Bank

Account

73,68,766.6

2 Cr Debt/ Equity Ratio 0.35:1

Bank OD

A/c0.00Cr

Gross Profit % 9.95%

Sundry

Debtors

13,51,688.6

9 Cr Nett Profit % 3.61%

Sunndry

Creditors

27,81,725.6

9 Cr Oprating Cost % 96.40%

Sales

Accounts

15,08,26,74

1.76 Cr Recv.Turnover In days 58.55days

Purchase

Accounts

13,43,65,51

5.47 Dr Return on Investment % 13.04%

Page 18: Gaya Dairy (SUDHA)

PROFIT & LOSS A/C

1APR 2008 TO 31 MAR 2009 PARTICULARS PARTICULARS OPENING STOCK 76,37,944.12 SALES ACCOUNTS 15,08,26,741.76 PURCHASE ACCOUNTS 13,43,65,515.47 CLOSING STOCK 1,92,17,369.68 DIRECT EXP- 1,30,40,797.57 17,00,44,111.44 17,00,44,111.44 GROSS PROFIT 1,49,99,854.28 GROSS PROFIT b/f 1,49,99,354.28 INDIRECT TEX- 97,59,432.39 INDIRECT INCOMES 1,97,563.17 NETT PROFIT 54,37,985.06

TOTAL 1,51,97,417.45 TOTAL 1,51,97,417.45

Page 19: Gaya Dairy (SUDHA)

Balance Sheet as on 1 APR 2008 TO 31 march2009

Liabilities Assets

Capital Account

3,62,68,969.45

48.3% Fixed Assets 2,24,51,495.68(29.9%

Loan(Liability)

1,45,26,354.19(

19.3% Investment 1,75,91,151.00923.4%

Current Liabilities

94,66,849.89(1

2.6% Current Assets 2,66,97,906.83(35.5%

Branch/Division

1,47,19,053.03(

19.63 Profit &Loss a/c 82,40,673,05(10.9%

Total

7,49,81,226.56(

100% Total 7,49,81,226.56(100%

Page 20: Gaya Dairy (SUDHA)

Limitations of ratio analysisLimited use of a single ratio Effect of inherent limitations of

accounting Lack of proper standards Window Dressing Personal Bias

Page 21: Gaya Dairy (SUDHA)

Relevent industriesFrom the point of suppliers viewMilk plant and realted machineryPacking Material for Milk and Milk ProductsOffice Stationery & Other Consumables

Page 22: Gaya Dairy (SUDHA)

From the point of business associates view

Milk ProducerRetailer of Milk & Milk ProductsDistributor of Milk & Milk ProductsBulk Purchaser of Milk and Milk ProductsTransport Contractor

Page 23: Gaya Dairy (SUDHA)

From the point of service providers viewRepair and Maintenence of Milk Plant and

AccessoriesRepair & Maintenence of Office EquipementCivil Work Contractor

Page 24: Gaya Dairy (SUDHA)

MY LEARNING & EXPERIENCEIt is very important in organisation to have

clarity of roles and unity of command. I observed that this feature was not focused upon in branch after an organisatinal restructuring. Employee at the branch was not very clear about the reporting mechanisms, the flow of command and formal authority. This had an negative effect on employee moral irrespective of the leadership. Impact on entry level employee was the most, they ended up being frustrated because unclear authority and command.

Page 25: Gaya Dairy (SUDHA)

FINDINGS & SUGGESATION In this study I find out many things such as:-   1- The total profit of the union during the year 2006 was amounted to

Rs.1, 89, 74,616 compare to Rs.2, 76, 23,125 over the previous year.   2- For the year ended 31st march 2006 the union is giving accumulated

reserves of Rs.6, 45, 34,996.   3- The level of working capital maintained by the union is adequate to

meet the short term liquidity position of the union.   4- The short term working capital requirements were meet from internal

sources, cash credits and inter union borrowings.   5- The union has its own policies and procedures and regarding its

financial transactions.

Page 26: Gaya Dairy (SUDHA)

CONT…6- The union follows the optimum capital

structure policy. 7- During the year 2006-7the loans taken by

the COMFED is amounted to Rs.212059056. 8- The net profit earned by the COMFED for

the 2006-7 year is amounted to Rs.2, 76, 23,125.

Page 27: Gaya Dairy (SUDHA)

SUGGESTION

The following limitations are found in COMFED:-  1- Direct interaction with the company officials is very difficult and

sometime impossible due to their time constraints and hence primary data found to be insufficient.

  2- Due to the time provided by the organization to conduct our project was

limited. It was sufficient for us to collect more information about the topic.  3- Organization was not leak out their actual data/information, as it may be

advantageous to the competitors.  4- The time provided was insufficient to cover all the departments of the

union.  5- Constraint of time due to busy schedule due of organizational personnel.

Page 28: Gaya Dairy (SUDHA)

CONCLUSIONSudha is top in the list among different brand in Gaya.Most of customer prefers Sudha’s product than other. Share of sudha is increasing very gradually and it is good

sign for the Sudha company. sudha is not properly aware of the promotional

activities regarding Product. Due to electricity break down problem in Gaya effects the

Sudha’sproduct or other’s product very much especially in summer seasons.

Page 29: Gaya Dairy (SUDHA)

CONT..Best season for Sudha’s product is the time of

festival like Durga puja, Dipawali, id,bakrid,Holi.   In the Gaya the sale of Sudha’s milk, chease is

very high because of marriage ceromony.  11. In the month of May and June the school,

colleges are usually closed in this period so, the sale of Sudha Ice-cream is

goes decreasing in this period.

Page 30: Gaya Dairy (SUDHA)

Thank you