ranbaxy komal (1).docx
TRANSCRIPT
-
8/19/2019 RAnbaxy komal (1).docx
1/44
R A N B A X Y L A B O R A T O R I E S L I M I T E D P a g e | 1
A
Project ReportOn
Financial AnalysisOf
Submie! "
Global Institute of Management#u$a%a Tec&n"l"gical 'ni(e%siy
On)*+),+,*),
In Pa%ial ful-llmen "f &e %e.ui%emens f"% &eAcc"uning f"% Manage%s c"u%se in &e
Mase% "f Business A!minis%ai"n P%"g%amme
Submie! By/
0"mal Dulam 1)23R"na0 M"!i 1)43As&a Desai 1)53De(i0a Sing& 1)637eul Pael 1,*3
#LOBAL INSTIT'TE OF MANA#EMENT
-
8/19/2019 RAnbaxy komal (1).docx
2/44
R A N B A X Y L A B O R A T O R I E S L I M I T E D P a g e | 2
Preface
T&e sub$ec mae% "f -nancial managemen &as been c&anging a a%a8i! 8&ase ab"u &%ee !eca!es ag"9 &e sc"8e "f -nancial managemen :asci%cumsc%ibe! " &e %aising "f fun!s; :&ene(e% nee!e! an! lile signi-cance use "aac& " &e -nancial !ecisi"n ma0ing "f 8%"blem s"l(ing &e mi! -fies; &eem8&asis s&ife! " :ise uilim"!e%n? &in0ing in &e -nancial managemen gi(es g%eae%im8"%ance "f managemen an! !ecisi"n ma0es 8"licy= T"!ay &e -nancial mg is n"
in a 8assi(e %"le "f a sc"%e0ee8e% "f &e acc"uning inf"%mai"n an! a%%anging fun!s=
@e as a su!en "f managemen cann" 0ee8 "u%sel(es is"lae! f%"m &is-el! "f -nancial managemen= @e nee! " 0n": &e 8%acical a88licai"n "f "% "&e%&e"%eical 0n":le!ge s" :e &a(e 8%e8a%e! a -nancial %e8"% "n RanbayLab"%a"%ies L!=C an! &a(e %ie! " analysis eac& an! e(e%y %e8"% "f annual %e8"% "f -(e successi(e yea%s an! 8u i in l"gical f"%ma as 8e% my analysis=
#LOBAL INSTIT'TE OF MANA#EMENT
-
8/19/2019 RAnbaxy komal (1).docx
3/44
R A N B A X Y L A B O R A T O R I E S L I M I T E D P a g e | 3
Acknowledgement
We are very much thankful to Ranbaxy laboratories Ltd. for these all type of informationis taken from the last five year financial statement.
We are also thankful to our Director Mr. Kishor Bhunsali who encourages us for studying the
finance.
We are mostly thankful to our Prof. Dhaval Patel for helping us in our practical studies in our
sem-1 !"#$ program and also very much thankful to her valuable suggestion% guidance in preparing this
report.
#lso thankful to our parents for providing oriented and for all encouragement.
#LOBAL INSTIT'TE OF MANA#EMENT
-
8/19/2019 RAnbaxy komal (1).docx
4/44
R A N B A X Y L A B O R A T O R I E S L I M I T E D P a g e | 4
Executive summary
&perating expenses may be defined as those that pertain to the production process% or% more
generally% the process of carrying out the business. 'uch processes include all those pertaining to purchases%
human resources% production and marketing and selling. (onventionally% expenses incurred on rising or
using finances are not considered as operational expenses. )here are a few more - amorti*ation% write-offs%
prior-period expenses% etc. &ften% the distinction between operating and non-operating expenses is clear. "ut
at times there is some ambiguity regarding the nature of the expense.
#s a result% the basic framework of data capture at (!+, avoids the classification of expense heads
as operational and non-operational. owever% disclosure practices of companies often compel us to use the
term operational expenses. ,xpenses that can be posted without the use of such a term are posted
appropriately into (!+,/s detailed classification of expense items and% the remaining operational expenses0
are clubbed into one of the two data-fields &ther operational expenses of industrial enterprises or &ther
operational expenses of non-financial services enterprises.
)his data-field includes all operating expenses of an industrial enterprise that are not already
covered in any of the other data field. )hese are likely to be industry-specific operational expenses.
,xamples of such expenses can be preservation expenses% laboratory expenses% testing expenses etc.
Index
#LOBAL INSTIT'TE OF MANA#EMENT
-
8/19/2019 RAnbaxy komal (1).docx
5/44
R A N B A X Y L A B O R A T O R I E S L I M I T E D P a g e | 5
r.!o. "ontent Page no.
1(hapter 1
+ntroduction of (ompany
2
3&a8e%,/
"m8a%ai(e Balance s&ee an! Analysis "f Balance S&ee4
5(hapter-5
(omparative 6rofit and Loss #ccount and #nalysis of 6rofit 7 Loss 'tatement
8(hapter-8
(ommon 'i*e 'tatements
2(hapter 2
)rend #nalysis +ndex #nalysis$
9(hapter 9
#nalysis of (ash flow 'tatement
4(hapter 4
Ratio #nalysis
:(hapter :
Recommendation 7 'uggestions
;(hapter ;
(ontemporary +ssues in #ccounting of the company
#LOBAL INSTIT'TE OF MANA#EMENT
-
8/19/2019 RAnbaxy komal (1).docx
6/44
R A N B A X Y L A B O R A T O R I E S L I M I T E D P a g e | 6
"#AP$E%& ' ("om)any )rofile*
'.' Introduction of "om)any
Ranbaxy was started by Ranbir 'ingh and oined the company in 1;94% the company saw a significant
transformation in its business and scale. is sons !alvinder !ohan 'ingh and 'hivinder !ohan 'ingh sold
the company to the =apanese company Daiichi 'ankyo in =une 3??:.
Ranbaxy was established in 1;91 and went public in the year 1;45. +t has global sales of @'A158? million for the year ended on 51st December% 3??9. +t has the largest market in @'# sales appx. @'
A5:? million$B then come ,urope and "R+(' "ra*il% Russia% +ndia% (hina% 'outh #frica$.
'.+"om)any Details&
)ype - 6ublic
Counded - 1;91
eaduarters-
-
8/19/2019 RAnbaxy komal (1).docx
7/44
R A N B A X Y L A B O R A T O R I E S L I M I T E D P a g e |
'./Products
@sing the finest R7D and !anufacturing facilities% Ranbaxy Laboratories Limited manufactures
and markets generic pharmaceuticals% value added generic pharmaceuticals% branded generics% active
6harmaceuticals #6+$ and intermediates.
)he (ompany remains focused on ascending the value chain in the marketing of pharmaceutical
substances and are determined to bring in increased revenues from dosage forms sales.
Ranbaxy/s diverse product basket of over 2%??? 'I@s available in over 132 countries worldwide
encompasses a wide therapeutic mix covering a ma>ority of the chronic and acute segments. ealthcare
trends pro>ect that the chronic treatment segments will outpace the acute treatment segments% primarily
driven by a growing aging population and dominance of lifestyle diseases. )heir robust performance in(ardiovasculars% (entral Gervous 'ystem% Respiratory% Dermatology% &rthopedics% Gutritionals and @rology
segments% clearly indicates that the (ompany has strengthened its presence in the fast-growing chronic and
lifestyle disease segments.
• $o) '0 Molecules (+0'+*
J Ealacyclovir
J 'imvastatin
J Donepe*il
J #torvastatin 7 (ombinationsJ (o-amoxyclav 7 (ombinations
J (iprofloxacin 7 (ombinations
J Ietorolac )romethamine
J +mipenemK(ilastatin
J
-
8/19/2019 RAnbaxy komal (1).docx
8/44
R A N B A X Y L A B O R A T O R I E S L I M I T E D P a g e | !
• '.1 "om)any #istory&
Ranbaxy Laboratories Ltd. is the largest pharmaceutical company in +ndia% and one of theworld/s top 1?? pharmaceutical companies. Long a specialist in the preparation of generic drugs%
Ranbaxy is also one of the world/s top 1? in that pharmaceutical category as well. et% with +ndia/s
agreement to apply international patent law at the beginning of 3??2% Ranbaxy has begun converting
itself into a full-fledged research-based pharmaceutical company.
# ma>or part of this effort has been the establishment of the company/s own research and
development center% which has enabled the company to begin to enter the new chemical entities G(,$
and novel drug delivery systems GDD'$ markets. +n the mid-3???s% the company had a number of
G(,s in progress% and had already launched its first GDD' product% a single daily dosage formulation
of ciprofloxacin.
Ranbaxy is a truly global operation% producing its pharmaceutical preparations in
manufacturing facilities in seven countries% supported by sales and marketing subsidiaries in 88
countries% reaching more than 1?? countries throughout the world. )he @nited 'tates% which alone
accounts for nearly half of all pharmaceutical sales in the world% is the company/s largest international
market% representing more than 8? percent of group sales. +n ,urope% the company/s purchase of R6<
#ventis$ '.#. makes it the largest generics producer in that market.
)he company is also a leading generics producer in the @nited Iingdom and or markets include "ra*il% Russia% and (hina% as well as +ndia% which together added 39 percent to
the group/s sales. Ranbaxy posted revenues of A1.1: billion in 3??8. )he company% which remains
controlled and led by the founding 'ingh family% is listed on the Gational 'tock ,xchange of +ndia in
!umbai.
#LOBAL INSTIT'TE OF MANA#EMENT
-
8/19/2019 RAnbaxy komal (1).docx
9/44
R A N B A X Y L A B O R A T O R I E S L I M I T E D P a g e | "
• '.2 Board of Directors
#t the helm of the entire operations is the experience and able direction of the people who make it allhappen. Ranbaxy acknowledges their inspiring stewardship and indefatigable work.
Dr. $sutomu 3ne
(hairman Gon ,xecutive 7
Gon +ndependent Director
Mr. Arun awhney
(,& 7 !anaging DirectorMr. $akashi hoda
Gon ,xecutive 7 Gon +ndependent Director
Dr. Ka4unori #irokawa
Gon ,xecutive 7 Gon +ndependent Director
Dr. Anthony #. 5ild
+ndependent DirectorMr. %a6esh 7. hah
+ndependent Director
Mr. Akihiro 5atana8e
+ndependent DirectorMr. Percy K. hroff
+ndependent Director
#LOBAL INSTIT'TE OF MANA#EMENT
http://www.ranbaxy.com/aboutus/Team_DispNew_.aspx?id=69&flag=http://www.ranbaxy.com/aboutus/Team_DispNew_.aspx?id=69&flag=http://www.ranbaxy.com/aboutus/Team_DispNew_.aspx?id=77&flag=http://www.ranbaxy.com/aboutus/Team_DispNew_.aspx?id=77&flag=http://www.ranbaxy.com/aboutus/Team_DispNew_.aspx?id=68&flag=http://www.ranbaxy.com/aboutus/Team_DispNew_.aspx?id=68&flag=http://www.ranbaxy.com/aboutus/Team_DispNew_.aspx?id=89&flag=http://www.ranbaxy.com/aboutus/Team_DispNew_.aspx?id=89&flag=http://www.ranbaxy.com/aboutus/Team_DispNew_.aspx?id=70&flag=http://www.ranbaxy.com/aboutus/Team_DispNew_.aspx?id=70&flag=http://www.ranbaxy.com/aboutus/Team_DispNew_.aspx?id=71&flag=http://www.ranbaxy.com/aboutus/Team_DispNew_.aspx?id=71&flag=http://www.ranbaxy.com/aboutus/Team_DispNew_.aspx?id=72&flag=http://www.ranbaxy.com/aboutus/Team_DispNew_.aspx?id=72&flag=http://www.ranbaxy.com/aboutus/Team_DispNew_.aspx?id=74&flag=http://www.ranbaxy.com/aboutus/Team_DispNew_.aspx?id=74&flag=http://www.ranbaxy.com/aboutus/Team_DispNew_.aspx?id=69&flag=http://www.ranbaxy.com/aboutus/Team_DispNew_.aspx?id=77&flag=http://www.ranbaxy.com/aboutus/Team_DispNew_.aspx?id=68&flag=http://www.ranbaxy.com/aboutus/Team_DispNew_.aspx?id=89&flag=http://www.ranbaxy.com/aboutus/Team_DispNew_.aspx?id=70&flag=http://www.ranbaxy.com/aboutus/Team_DispNew_.aspx?id=71&flag=http://www.ranbaxy.com/aboutus/Team_DispNew_.aspx?id=72&flag=http://www.ranbaxy.com/aboutus/Team_DispNew_.aspx?id=74&flag=
-
8/19/2019 RAnbaxy komal (1).docx
10/44
R A N B A X Y L A B O R A T O R I E S L I M I T E D P a g e | 1#
"#AP$E%& + (Balance sheet +009:+0'+*
Balance S&ee "f Ranbay Lab"%a"%ies "f ,**4,*))
$$$$$$$$$$$$$$$$$$ in Rs% &r% $$$$$$$$$$$$$$$$$$$
Particular
s'ec (11 'ec (1# 'ec (#" 'ec (#! 'ec (#
)ources Of *un+s T"al S&a%e
a8ial,))=** ,)*=, ,)*=,) ,)*=)6 )52=G
E.uiy
S&a%e
a8ial
,))=** ,)*=, ,)*=,) ,)*=)6 )52=G
S&a%e
A88licai"n
M"ney
*=24 2=2* )4=5 )4=22 )=)5
P%efe%ence
S&a%e
a8ial
*=** *=** *=** *=** *=**
Rese%(es );4)H=)2 G;6)=,5 H;4G5=G H;HH*=6, ,;H*=25
Re(aluai"n Rese%(es
*=** *=** *=** *=** *=**
,et -ort. 1/"24%!3 5/132%4# 4/134%6# 3/16% 2/53!%4#Secu%e!
L"ans,,6=6 )6=H6 )4=5H )2,=*4 H2=*4
'nsecu%e!
L"ansG;)*H=6G G;*2=HH H;)4,= H;2H=H* H;)H4=62
T"al Deb G;HHH=H G;,2*=4, H;HG5=H5 H;4,=H4 H;*H=*H
0otaliabilities
6/25!%36 "/3"3%12 /4!2%"! /442%14 6/#41%43
#LOBAL INSTIT'TE OF MANA#EMENT
-
8/19/2019 RAnbaxy komal (1).docx
11/44
R A N B A X Y L A B O R A T O R I E S L I M I T E D P a g e | 11
Application Of *un+s
#%"ss
Bl"c0H;*6G=*4 ,;54=2H ,;2,*=6, ,;H52=4 ,;,2)=G5
Less/
Accum=
De8%eciai"
n
);,,,=*4 );)G=, );*,4=, 6H*=*4 46)=62
,et loc 1/!2%## 1/12%11 1/5"3%4# 1/456%6! 1/46"%52a8ial
@"%0 in
P%"g%ess
,,,=2, HH*=)5 G)G=6, G,5=44 H,4=G,
Inestme
nts 3/41#%" 3/!#4%44 3/!33%6" 3/61!%#3 3/23%55In(en"%ies );2=,H );G56=6) );,H*=G5 );)65=, 642=*4Sun!%y
Deb"%sH;256=6 );,6,=2H );HG=2 );*,G=G 55,=6)
as& an!
Ban0
Balance
22=6* ,,=GG ,=2 G6=52 26=H5
0otal
&urrentAssets
5/412%#! 2/!#4%"! 2/"#%6" 2/22%"2 1/"2!%36
L"ans an!
A!(ances,;H5,=4, );G4*=G );624=2 ,;H)=65 55,=66
Fie!
De8"sis);54)=)G ,;256=5 4,5=2 );55=*5 )))=*4
T"al A;
L"ans
A!(ances
6;22=6G 2;62=,5 ;G52=6* 2;*6=65 ,;6,,=G,
Defe%%e!
%e!i*=** *=** *=** *=** *=**
u%%en
Liabiliies;)4=25 ,;G6)=*5 H;*5,=56 H;5G*=)) );)44=H
P%"(isi"ns H;4=H) 6,4=5, 42H=*H 4H)=,* 4H5=)G T"al L
P%"(isi"ns5;6),=66 H;G)5=6* H;5G=6, G;4)=H) );6)=G6
,et
&urrent
Assets
52%"5 3/546%3! 1/64#%"! 1/"3!%6 1/##6%"3
Miscellane *=** *=** *=** *=** *=**#LOBAL INSTIT'TE OF MANA#EMENT
-
8/19/2019 RAnbaxy komal (1).docx
12/44
R A N B A X Y L A B O R A T O R I E S L I M I T E D P a g e | 12
"us
E8enses0otal
Assets6/25!%36 "/3"3%11 /4!2%"" /442%15 6/#41%42
&omparatie alance s.eet of Ranba aboratories"f 2##$2#11
$$$$$$$$$$$$$$$$$$ in Rs% &r% $$$$$$$$$$$$$$$$$$$
Particular
s
'ec
(11$
1#
'ec
(1#$
#"
'ec
(#"$
#!
'ec
(#!$
#
7
(11$
1#
7
(1#$
#"
7
(#"$
#!
7
(#!$
#)ources Of *un+s
T"al S&a%e
a8ial*=G5 *=H) *=*, ,H=2
*=,,5
**4
*=)G4
G4,
*=**6
)
),=24
5,E.uiy
S&a%e
a8ial
*=G5 *=H) *=*, ,H=2*=,,5
**4
*=)G4
G4,
*=**6
)
),=24
5,
S&a%e
A88licai"n
M"ney
=6H
)26=,
*=)6)4G=G
5
56=5G
5
62=,G
25
*=)*5
)2H
)G452
=GG
P%efe%ence
S&a%e
#LOBAL INSTIT'TE OF MANA#EMENT
-
8/19/2019 RAnbaxy komal (1).docx
13/44
R A N B A X Y L A B O R A T O R I E S L I M I T E D P a g e | 13
a8ial
Rese%(es
H,*
,=),
))22=
4G
G)4=2
,
65*=,
G
2=)G
2,
H)=),
)5
),=H
425
G)=4*
*,4
Re(aluai"nRese%(es
,et -ort.
H,*
4=4
664=5G)4=5
H
))45=
H4
2,=G6
2
,G=)H
,6H
))=,G
)4
G2=G,
)42
Secu%e!
L"ansHG=, )6=2 )H=42 ,*H
)4=*
HG
))=),
GH5
5=G6*
)6
=2*
5
'nsecu%e!L"ans
H5=2)
56,=45
H6*=4
G,=HG
*=6G64H5
,5=)G*44
)*=62
2
)H=G24
T"al Deb4,=5
)
6),=H
G
H42=6
6
,,,=H
G
)=4*5
522
,4=,G
4,)
)*=))
6
2=HG4
*44
0otal
iabilities
$
313
4%
6
1"1#
%14
4#%!
4
14##
%1
$
33%3
2"
25%52
646
#%54!
6
23%1!
5#
Application Of *un+s
#%"ss Bl"c0,H2=
GG
,H2=4
)
,HG=)
4
),=,
45=,4 6=*H 6=5) =G
Less/
Accum=
De8%eciai"
n
42=
))5=*
*64=G
)H5=)
)2=25 ))=G5 )*=G5 )4=GG
,et loc )6=56
))5=4)
)H2=4,
),=5G
6=HG 4=G 6=H6 *=54
a8ial
@"%0 in
P%"g%ess
)*4=
2
5G=4G
)H=5
)*)=H
H,=5 ,*=G, H=,H H*=6
Inestmen
ts
H6H=
2
,6=,
,)=2
2
H5*=G
5)*=H *=42 =62 ))=4
In(en"%ies )2=H,
,6=GH
H)=62 ,,,=G
))=)* ,)=*5 ,=24 ,,=46
Sun!%y ,;H6 )*=) )G)=2 )5=G )=44 G6=46 )2=*G
#LOBAL INSTIT'TE OF MANA#EMENT
-
8/19/2019 RAnbaxy komal (1).docx
14/44
R A N B A X Y L A B O R A T O R I E S L I M I T E D P a g e | 14
Deb"%s 4=H,,G,=*
,) H 2
as& an!
Ban0
Balance
GG=G
2H=),
,G=H*
)6=,
)65=)
H),=,) G5=4G ,5=)H
0otal
&urrent
Assets
,;2*
4=)*)G=,6
)4=4
4
HGG=
26,=6 *=) ,,=45 )4=54
L"ans an!
A!(ances
6),=
,4
G64=,
*
H5G=H
H
);G25
=662,=*G ,=,4 )2=HG
)22=H
4
Fie!
De8"sis
5)5=
4)
);62)
=,6
);)2
=,
);44G
=*)H*=GG
,26=,
*2)=H
);64=
,*
T"al A;
L"ans
A!(ances
,;4*
*=22
);G45
=H5
);*,H
=*5
H;54
=2H5=44 ,2=6G )=4,
),,=4
2
Defe%%e!
%e!i
u%%en
Liabiliies
,;22
2=2*
6)=5
)
44=,
,
,;22,
=42
)*4=*
)6=,* )6=4,,,2=)
4
P%"(isi"ns,;5,
4=G6
)2G=4
6H)=5H 2=6G
H*G=4
,)=2* G=H *=6G
T"al L
P%"(isi"ns
;G6
G=*6
G,4=*
,
4,=H
6
,;2
=5,
)2*=4
*))=)* )=54
)H5=2
,et
&urrent
Assets
,;46
H=GH
);6*
=G*
,64=2
6
6H)=4
G45=44
))2=)
))=H2 6,=H
Miscellane"
us
E8enses
s
0otal
Assets
H;)H
G=4
);6)*
=),G*=5G
);G**
=4HHH=H4 ,=H *= ,H=)6
Inter)retation
T"al "f &e s&a%e&"l!e% fun!s an! liabiliies inc%ease c"ninu"usly in ,**6 ",*)) because "f g%":& "f &e c"m8any=
#LOBAL INSTIT'TE OF MANA#EMENT
-
8/19/2019 RAnbaxy komal (1).docx
15/44
R A N B A X Y L A B O R A T O R I E S L I M I T E D P a g e | 15
T"al liabiliies &a(e been inc%easing ill ,*))=
u%%en liabiliies &a(e als" been inc%ease! in ,*))=
T&e "al asses als" inc%ease yea% :&ic& s&":s &a c"m8anyPu%c&ases in(esmens an! asses e(e%y yea%=
Is s&":s c"m8any?s g""! 8%"-abiliy an! -nancial s"un!ness=
T&e Ne Bl"c0 "f a c"m8any :as c"ninu"usly inc%ease! f"% bu in ,*)* i :as!ec%ease!=
"#AP$E%& / (Profit and ;oss account +00
-
8/19/2019 RAnbaxy komal (1).docx
16/44
R A N B A X Y L A B O R A T O R I E S L I M I T E D P a g e | 16
Profit and ;oss Account of %an8axy la8.
Particulars 'ec (11 'ec (1# 'ec (#" 'ec (#! 'ec (#IncomeSales
Tu%n"(e% 4;4*6=)4 ;254=HH G;464=G6 G;242=,) G;HGG=H6Ecise Duy ,,=5 G*=62 )=6* ,G=)4 )=H4Ne Sales 4;252=6 ;2G2=H4 G;45)=6 G;2,=*G G;,6H=*,
O&e% Inc"me
H;66*=42,=G G5=22 );54=2G )=)H
S"c0
A!$usmens)H=4, )2)=GH HH=62 ))=6 G*=22
0otal
Income
3/!31%
46/3#%25 5/3#1%21 3/1"%"" 4/!!4%!1
8pen+itureRa:
Mae%ials,;,H=*5 ,;)5)=,, );6)2=5 ,;*G6=H* );52)=)4
P":e% Fuel
"s)6G=65 )H,=4 )*6=4 )*5=5H 6*=H
Em8l"yee
"s5G=,G 2*5=,5 5,=* G4,=2 G,*=*G
O&e%
Manufacu%in
g E8enses
)),=26 62=25 56=6G 6G=2 5,=2*
Selling an!
A!min
E8enses
);46=H4 );HH,=4* );H*2=, );G*,=44 );HG)=*H
Miscellane"u
s E8enses);,5H=G )5=)G )5=*4 H5H=,2 ),H=6*
P%e"8e%ai(e
E8a8iali
-
8/19/2019 RAnbaxy komal (1).docx
17/44
R A N B A X Y L A B O R A T O R I E S L I M I T E D P a g e | 1
De8%eciai"n ,4G=*5 ,,5=H )G5=,* )G=G4 ))5=4HO&e% @%ien
OJ 4=5H *=** *=** *=** *=**
P%"- Bef"%e
Ta
H;*5=)
);*=6G 6*=2H );2H)=44 4H=2
E%a
"%!ina%y
iems
)=GG ,)=55 )))=G, )4=42 H=G2
PBT 1P"s
E%a"%!
Iems3
H;*GH=*4);4,=5, );*2,=* );2)G=*) 456=*,
Ta 2=26 G)=G5 G55=52 4G=,G )2=26
Reporte+,et Pro9t
$
3/#52%#
5
1/14!%3 51%"! $1/#44%!# 61%2
T"al Kalue
A!!ii"nG;*)=5, ,;H= ,;,G2=HH ,;G2,=)2 ,;*4=6H
P%efe%ence
Di(i!en!*=** *=** *=** *=** *=**
E.uiy
Di(i!en!*=*4 5G=,) *=** *=** H)4=)
"%8"%aeDi(i!en! Ta
*=H, )H=66 *=** *=** H=6*
S&a%es in
issue 1la0&s3G;,,*=** G;,)*=G) G;,*G=)4 G;,*H=4* H;4H*=4)
8arnings
Per ).are
:Rs;
$2%32 2%2! 13%61 $24%!5 16%56
E.uiy
Di(i!en! 13
*=*H G*=** *=** *=** )4*=**
#LOBAL INSTIT'TE OF MANA#EMENT
-
8/19/2019 RAnbaxy komal (1).docx
18/44
R A N B A X Y L A B O R A T O R I E S L I M I T E D P a g e | 1!
&omparatie Pro9t an+ loss account of Ranba lt+% 2##$2#11
$$$$$$$$$$$$$$$$$$ in Rs% &r% $$$$$$$$$$$$$$$$$$$
Particular
s
'ec
(11$
1#
'ec
(1#$
#"
'ec
(#"$
#!
'ec
(#!$
#
7
(11$
1#
7
(1#$
#"
7
(#"$
#!
7
(#!$
#
IncomeSales
Tu%n"(e%
,;*,)=
5G556=5G ),)=,5 HH)=5, H= )5= ,=6 4=2G
Ecise Duy )5=H5 ,=*2 5=,4 ,4=,* GG=54 )4=2) HG=,, ,=6
Ne Sales,;*G*=
,,52G=45 ),6= H6=*, H2=)H )5=*6 ,=45 5=H2
O&e%
Inc"me
G;H=
*,
42=46,;*4H=
H*
,;)H5=
44
5*6=*)=5)
)H*=6
H55=*4
S"c0A!$usmen
s
,=4) ),4=G4 5)=2H 4G=6H )=6H H4=H 4*=2, )5G=,5
0otal
Income
,;H5=
)
);*26=
*G
,;),)=
,,
);4*G=
5,
H6=5 ,*=)4 22=4) HG=6*
8pen+itu
reRa:
Mae%ials HG)=52 ,2G=2G
)H,=4, )55=)H )=24 )H=5) 2=G5 )*=))
P":e%
Fuel "s2,=,H ,H=)5 *=4G )5=G5 G2=55 ,)=)2 *=25 ,*=G
#LOBAL INSTIT'TE OF MANA#EMENT
-
8/19/2019 RAnbaxy komal (1).docx
19/44
R A N B A X Y L A B O R A T O R I E S L I M I T E D P a g e | 1"
Em8l"yee
"s,H2=62 ,=45 )*6=5 ,=2) H5=62 G=GH ,H=,G ),=,
O&e%
Manufacu%i
ngE8enses
)2=*) 2=4G G=4) ),=* )2=2 4=G6 G=65 )G=6
Selling an!
A!min
E8enses
,G2=24 ,2=G 62=, 2)=4G )5=) ,=*, 2=55 G=2*
Miscellane"
us
E8enses
);*65=
G*,4=*4
,,=)6,6=H2 6H=,5 )4=)H 5=42 ,*6=HH
P%e"8e%ai(
e E8
a8iali
-
8/19/2019 RAnbaxy komal (1).docx
20/44
R A N B A X Y L A B O R A T O R I E S L I M I T E D P a g e | 2#
Reporte+
,et Pro9t
G;,**=
45
42=4);2)2=
45
);22,=
,
H2=26)**=5H
)G=4
,26=)G
T"al Kalue
A!!ii"n
);22*=
,4)*6=,,
,)=5HG*G=,H 4*=G5 G=52 5=44 )6=2G
P%efe%ence
Di(i!en!*=** *=** *=** *=**
E.uiy
Di(i!en!5G=)G 5G=,) *=**
H)4=)66=6,
)**=**
"%8"%ae
Di(i!en!
Ta
)G=H) )H=66 *=** H=6*
)*,=,6
)**=**
S&a%es in
issue1la0&s3
6=6 2=,G *=G4 G4,=66 *=,H *=) *=*) ),=25
8arnings
Per ).are
:Rs;
66=2* )H=24 H5=G2 G)=G)
H2=)*)**=GG
)G=44
,*=*2
E.uiy
Di(i!en!
13
H6=64 G*=** *=**
)4*=**66=6H
)**=**
Inter)retation
)otal income is more than total expenditure in every year.
Get profit has been increased in 3?11 around 93?M.
+n 3?11 the earning per share shows in negative change. +t represent losses% non beneficial to the
company.
"#AP$E%&1 "ommon si4e tatement of %an8axy ltd.
#LOBAL INSTIT'TE OF MANA#EMENT
-
8/19/2019 RAnbaxy komal (1).docx
21/44
R A N B A X Y L A B O R A T O R I E S L I M I T E D P a g e | 21
Balance S&ee "f Ranbay Lab"%a"%ies "f ,**4,*))
$$$$$$$$$$$$$$$$$$ in Rs% &r% $$$$$$$$$$$$$$$$$$$
#LOBAL INSTIT'TE OF MANA#EMENT
-
8/19/2019 RAnbaxy komal (1).docx
22/44
R A N B A X Y L A B O R A T O R I E S L I M I T E D P a g e | 22
Pa%icula%s Dec )) Dec )* Dec *6 Dec *5 Dec *4
)ources Of *un+s T"al S&a%e
a8ial
H=H4)G6 ,=,G),) ,=5*6)4 ,=5,GH,, H=*5425
E.uiy
S&a%e
a8ial
H=H4)G6 ,=,G),) ,=5*6)4 ,=5,GH,, H=*5425
S&a%e
A88licai"n
M"ney
*=*)*4*2 *=*4*,2G ,=HG66662 ,=H2*HGH *=*)6H,
P%efe%ence
S&a%e
a8ial
* * * * *
Rese%(es ,4=H4H6G ,=H,5) *=*6G,)G GG=442 H5=6*6HHRe(aluai"
n Rese%(es* * * * *
,et -ort. H*=42)G G=2H666 =,HH55 G6=6G,,, G,=*)2GSecu%e!
L"ansH=225HH ,=*5*)G ,=HG64H,H ,=)444HG 2=*G,44
'nsecu%e!
L"ans2=4HH GH=,4654 G,=H62546 G4=55** )=6G*25
T"al Deb 26=,GH52 G=H2**) GG=4G22), *=*445 4=65HG20otal
iabilities)** )** )** )** )**
Application Of *un+s
#%"ss
Bl"c0G6=GH566 H*=G,,2, H=*,*H4 H,=*4*4) H4=GH,6,
Less/
Accum=
De8%eciai"
n
)6=,4 ),=)6H, )H=4H)G) ),=G64HH )H=)*55G
,et loc ,6=6))66 )5=,,4H ,)=,6H2,4 )6=4HH5 ,G=H,G*5a8ial
@"%0 in
P%"g%ess
H=4)2, H=))H =GG5G,G =42)H4H =G)654
Inestme
nts G=G664G G*=*,G )=,H,*2) G5=2)H6 H=56,,In(en"%ies ,2=GG5H )=52)4H )2=GGH26G )2=)*GG6 )2=)2H
#LOBAL INSTIT'TE OF MANA#EMENT
-
8/19/2019 RAnbaxy komal (1).docx
23/44
R A N B A X Y L A B O R A T O R I E S L I M I T E D P a g e | 23
Sun!%y
Deb"%s5=62*HH )H=42)G4 ,*=*5)H )H=4224, )G=2)G,5
as& an!
Ban0
Balance
)=*2564 *=,H5566 *=HG)4G4 *=226625 )=)G5G*2
0otal
&urrent
Assets
52=G442) ,6=52,) H4=,6H45, H*=G))4 H)=6)566
L"ans an!
A!(ancesH5=*4,6 )=2G2 ,2=,6G64 H)=2*H )G=2)2
Fie!
De8"sis,6=565, ,5=2H2G, 6=4H2,)) ,=H,645 )=5H5G4
T"al A;
L"ans
A!(ances
)G=GG5G 4G=)H*5 4H=H,G625 54=G4GG G5=H4H*2
Defe%%e!
%e!i* * * * *
u%%en
Liabiliies5,=G),2G ,2=,*,6 G)=)652H6 )=66G4 )6=G5464
P%"(isi"ns 2*=**G4 6=544222 )*=)6252 6=5,))5 ),=,)466 T"al L
P%"(isi"ns )G,=G)4H H2=H6462 )=H6G65 2)=G,G6 H)=4*62,et
&urrent
Assets
),=*H))) H4=4), ,)=6,6G26 ,2=*G652 )2=224))
Miscellane
"us
E8enses
* * * * *
0otal
Assets
)** )** )** )** )**
#LOBAL INSTIT'TE OF MANA#EMENT
-
8/19/2019 RAnbaxy komal (1).docx
24/44
R A N B A X Y L A B O R A T O R I E S L I M I T E D P a g e | 24
Pro9t an+ loss account :common si
-
8/19/2019 RAnbaxy komal (1).docx
25/44
R A N B A X Y L A B O R A T O R I E S L I M I T E D P a g e | 25
Operating
Pro9t)2=2 ,,=H )H=2* =G5 6=GH)),
PBDIT H=), H,=,G ,H=4H ,5=G4 ,,=,,6)HIne%es *=6* *=6 *=5, H=), ,=)*6
PBDT H2=*, H)=,6 ,,=6* H)=6 ,*=*45GDe8%eciai"n H=2 G=*, H=*6 H=H* ,=4H,6O&e% @%ien
OJ *=)* *=** *=** *=** *
P%"- Bef"%e
TaH6=24 ,4=,4 )6=5, HG=6* )4=HG6
E%a
"%!ina%y
iems
*=,* *=H5 ,=H, *=H5 *=5)2,,
PBT 1P"sE%a%"!
Iems3
H6=G4 ,4=2 ,,=)G HG=, )5=)2)5)
Ta *=*6 4=H) )*=)6 ),=,5 H=2*24,Reporte+
,et Pro9tH6=6 ,*=,* ))=6, ,,=HG )G=,)55
T"al Kalue
A!!ii"n,=*6 G)=G, G2=5, ,=2 G4=H265H
P%efe%enceDi(i!en!
*=** *=** *=** *=** *
E.uiy
Di(i!en!*=** )=G5 *=** *=** 4=H**,)6
"%8"%ae
Di(i!en! Ta*=** *=, *=** *=** )=,G*25)
S&a%es in
issue 1la&s3G=4G 4G=*H 54=2H 56=6* 5=54G,
8arnings
Per ).are
:Rs;
*=6G *=G5 *=,5 *=H *=H5))5)
E.uiy
Di(i!en! 13*=** *=4* *=** *=** H=6)H*6H
Analysis of "ommon i4e tatement
T&e c"n%ibui"n "f ne sales in "al inc"me :as nea%ly same in all &e yea%I :as nea% ab"u 65 " )**=
#LOBAL INSTIT'TE OF MANA#EMENT
-
8/19/2019 RAnbaxy komal (1).docx
26/44
R A N B A X Y L A B O R A T O R I E S L I M I T E D P a g e | 26
T&e c"n%ibui"n "f "al e8en!iu%e :as c"ninu"us !ec%ease yea% by yea%; buin ,*)) iInc%ease!=
S" &a f%"m &e ab"(e c"mm"n si
-
8/19/2019 RAnbaxy komal (1).docx
27/44
R A N B A X Y L A B O R A T O R I E S L I M I T E D P a g e | 2
G4 ,H HH H4
T"al Deb )**)*2=HG
4)6=5
,),)=2,
62),H=4*
5
T"al Liabiliies )**),H=)5
)),H=52
)))=G4
5G)*H=6
*4
Application Of*un+s #%"ss Bl"c0
)**)*=H
6H))=56
G),2=H2
)))H2=5)
2,Less/ Accum=De8%eciai"n )**
))4=GH6
),6=4GH6
)GG=2GH4
)G=H*62
,et loc 1##
""%12625
1#!%43
116%5#!1
12%3!!5
a8ial @"%0 inP%"g%ess )**
)H*=6G)
),2=4,G)
)**=5GH
24=66,)5
In(esmens
)**
)))=4
,)
))5=G)
HH
))4=*
65
)*=H
)In(en"%ies
)**),,=46
*G),2=*2
G4),=2G
H5)26=5
))Sun!%y Deb"%s
)**))2=*G
)H)4H=5)
4H)G2=G*
2G)4=6H
*as& an! Ban0Balance )**
4)=52*6
H2=5G*6
H,=HGH2)
62=G,G5
T"al u%%enAsses )**
))4=525
)GG=4)5H
)G=G6G
,5*=24)
L"ans an!
A!(ances )**
,22=H2
G
,,,=5H
6G
)22=H
*5
,26=5G
25Fie! De8"sis
)** )264=,2=6G
24,G,)=4
2))25G=2
G6 T"al A; L"ans A!(ances )**
,,,=466
)54=4)6
,H5=HH6
HH*=4),
DiJe%e! %e!i u%%en Liabiliies
)**H,2=)2
,2)=5G
66,))=5
H2GH5=*4
HP%"(isi"ns
)**66=*6
5)*H=H4
,),=26
4*5=4
H)
T"al L P%"(isi"ns )** ,H5=2G62 ,**=45 )45=G54 G2=H)),Ne u%%en Asses
)**)6,=H
,4)2,=62
52H,=)6
4H4G=442
5Miscellane"usE8enses
0otal Assets 1##123%1
!54123%!
614155%4
!51#3%5
"#""ningenLiabiliies )**
),=462
),6=542
)H4=H45) )G5=*)
B""0 Kalue 1Rs3 )**
),H=52
G)
)H5=G
*,
)46=**
H)
24=*G5
62Inter)retation
#LOBAL INSTIT'TE OF MANA#EMENT
-
8/19/2019 RAnbaxy komal (1).docx
28/44
R A N B A X Y L A B O R A T O R I E S L I M I T E D P a g e | 2!
Get worth was rapidly increasing from last 5 years but it has decreased in 3?11.
Get block of the balance sheet has been increasing from 3??: to 3?11 rapidly.
)otal assests was decreased in 3?11.
Pro9t an+ loss account :0ren+ analsis;
Income 2## 2##! 2##" 2#1# 2#11Sales
Tu%n"(e%)**
)*4=2H46
))*=G,6
)H*=6),)44=G))
Ecise Duy)**
G4=**5)
H*=6)6,
46=4H,
GH=62,
Ne Sales)**
)*5=H2,6
)))=H5*2
)H)=,GG
)46=*G5
O&e%Inc"me
)**,55=*4
55=),*44
)*,=*G4,G=*4)
S"c0A!$usmens
)**,5G=,5GH
5H=,)56
H64=*,G)
HHH=46,G
0otalIncome
1##65%#""56
1#!%5244
13#%4#"4
!%441"5
8pen+iture
Ra:
Mae%ials )**
))*=)*
5,
)*,=644
,
))4=)62
,
)H=2G
,P":e% Fuel "s
)**),*=GH5
),)=,4,5
)G2=6,52
,)=5*,
Em8l"yee"s
)**)),=,
)H5=244H
)GG=5)G5
,*)=,,5
O&e%Manufacu%ing E8enses
)**))G=55G
)*5=552,
))4=*G2)H2=G,52
Selling an!A!min
E8enses
)**)*G=2*H6
64=G*2G4
66=H455G
))4=44,6
Miscellane"us E8enses
)**H*6=HH*)
),4=454
)G6=G,4)*H=6G5
P%e"8e%ai(eE8
a8iali
-
8/19/2019 RAnbaxy komal (1).docx
29/44
R A N B A X Y L A B O R A T O R I E S L I M I T E D P a g e | 2"
Ine%es)**
)2=*5G5
G,=,GH
5=***2G
4G=H,H*,
PBDT)**
)26=H6
),=64*4
,*H=646,
H)5=H),
De8%eciai"n )**
)H*=)*)6 ),G=5,)
)6,=H,4)
,H*=5GH)
Ot.er=ritten
O>
P%"- Bef"%e Ta )**
,)2=G)
),2=))6
,*=5))
G*=54
E%a"%!ina%y
iems)**
*=*5G2
H)G=,)H,
2)=4*HHH
GH=G,*,
PBT 1P"sE%a"%!
Iems3)**
,*G=6
)HG=2*H4
)66=HH5G
H5=244
Ta)**
H22=G5,
H))=66)5
,2=)2*
G=,2644
Re8"%e!Ne P%"- )**
)26=)H5
6,=6H
)5=62,6
G6G=*5H
0otal ?alue
A++ition
1##11"%64
26
1#"%154
!
114%462
1
1"5%1
3!!Preference'ii+en+
E.uiyDi(i!en!
)** * * ,2=,)*=*,,*4,
"%8"%aeDi(i!en!
Ta)** * *
,=6G4
*=6H26
Per s.are+ata
:annuali
-
8/19/2019 RAnbaxy komal (1).docx
30/44
R A N B A X Y L A B O R A T O R I E S L I M I T E D P a g e | 3#
Inter)retation
)otal income of the company is decreased in 3?11 as compared to last four years.
,xpenditure is increased in 3?11% which is loss for a company.
,arnings per share were increasing till 3?1?% but it went to negative in 3?11.
&@AP08R 6 :&as.Bo- )tatement;
"ash ,low of %an8axy ;a8oratoriesin %s. "r.
Particulars. 'ec
(11
'ec
(1#
'ec
(#"'ec (#! 'ec (#
,et Pro9t efore 0a
$
3#4!%6
1565%
25
1#61%
"2
$
161"%#
!
4%41
Ne as& F%"m O8e%aing Aci(iies )H5=)G ))25=
56
22=GH
66=,, 25=44
Ne as& 1use! in3+f%"m
In(esing Aci(iies
)*6G=4
H
,*24=
5*
52=), G2,=6) 4*5=)5
Ne as& 1use! in3+f%"m Financing
Aci(iies
),25=6
5
66)=G
5
,)G=)G,5)4=,* )H,=)6
,et :+ecrease;Cincrease In &as.
an+ &as. 8Duialents$35%13 "2%5
$
"3%4
6
155%#
1#"%!
O8ening as& as& E.ui(alens )2)=5H 26=,2 52,=H6 )4,=)G 2,=H2
l"sing as& as& E.ui(alens ),2=4*)2)=5
H
25=6H )6,4=,) )4,=)G
#LOBAL INSTIT'TE OF MANA#EMENT
-
8/19/2019 RAnbaxy komal (1).docx
31/44
R A N B A X Y L A B O R A T O R I E S L I M I T E D P a g e | 31
Inter)retation
+t shows the cash inflow and outflow of the company.
)he highest cash euivalents in the year 3??: in last five years.
)here is a ma>or difference between the financing activities of the year
3??4 7 3??: because of company issue shares more than last year
(ash generated from operating activities is also highest in the 3?1? as compare
to the last five years. +t may be because of high collection of debtors or sales of goods and services.
+t shows from the last five year analysis that cash flow is in increasing and decreasing mood.
"ha)ter = (%atio analysis*
=.': ";AI,I"A$I! , %A$I
#s per reuirement of various users the ratio may be classified in following groups.
•• 6rofitability Ratio-6rofitability Ratio-
1.
-
8/19/2019 RAnbaxy komal (1).docx
32/44
R A N B A X Y L A B O R A T O R I E S L I M I T E D P a g e | 32
•• Liuidity ratio-Liuidity ratio-
1. (urrent ratio3. Liuid ratio
•• Leverage ratio-Leverage ratio-
1. Debt euity ratio3. 6roprietary ratio5. (apital gearing ratio8. Long term fund to fixed assets
•• #ctivity ratio-#ctivity ratio-
1.1. 'ales turnover ratio
3.3. )otal assets turnover ratio
5.5. Debtor ratio
8.8. (reditor ratio
2.2. "ook value per share9.9. Working capital turnover ratio
• (overage ratio-(overage ratio-
1. 1. Debt service coverage ratio 3. +nterest coverage ratio
Profita8ility ratio
'.
-
8/19/2019 RAnbaxy komal (1).docx
33/44
R A N B A X Y L A B O R A T O R I E S L I M I T E D P a g e | 33
,**4 ,**5 ,**6 ,*)* ,*))
*
)*
,*
H*
G*
*
2*
G*=)H
*=,
G=2H)=*G ,=*2
Gross pro9t
P%"-
Inter)retation& 6rofit is increased in 3??; because of more production. +t is in 3??4 is very less as
compare to other.
+. !et )rofit ratio N Get profit P1??
'ales 'ales
ear 3??4 3??: 3??; 3?1? 3?11
Get profit 1%:43.?? 1%413.11 1%2;5.8? 1%829.9: 1%89;.23
'ales 4%4?;.14 2%9:4.55 8%4;4.8; 8%949.31 8%588.5;
6rofit
marginM 38.3:3: 5?.1?5; 55.3153 51.12?; 55.:324
#LOBAL INSTIT'TE OF MANA#EMENT
-
8/19/2019 RAnbaxy komal (1).docx
34/44
R A N B A X Y L A B O R A T O R I E S L I M I T E D P a g e | 34
,**4 ,**5 ,**6 ,*)* ,*))
*
)*
)
,*
,
H*
H
G*
,G=,5
H*=)
HH=,)H)=)
HH=5H
,et pro9t
8%"-
Interpretation Ne 8%"- is inc%ease! in &e ,*)) by HH=5H :&ile
i is less in &e
,**4 by ,G=,5= I because "f inc%easing in m"%e selling "f 8%"!ucs=
5. &perating ratio N &perating exps P1??Sales
ears 3??4 3??: 3??; 3?1? 3?11s
&perating exps 9%25:.;? 8%259.44 8%193.;1 8%211.89 5%;1;.?;
'ales 4%4?;.14 2%9:4.55 8%4;4.8; 8%949.31 8%588.5;
&perating ratioM :8.:3 4;.44 :9.44 ;9.8: ;?.31
#LOBAL INSTIT'TE OF MANA#EMENT
-
8/19/2019 RAnbaxy komal (1).docx
35/44
R A N B A X Y L A B O R A T O R I E S L I M I T E D P a g e | 35
,**4 ,**5 ,**6 ,*)* ,*))
*
,*
G*
2*
5*
)**
),*
5G=5,46=44
52=44
62=G56*=,)
Operating ratio
O8e%aing %ai"
Inter)retation +n the ratio exps is ;9.8:M in the 3?1? it decrease the profit of the company.
8. ,arnings per share N ,arning per share O1?? 'hare holders fund
ears 3??4 3??: 3??; 3?1? 3?11
,arnings per
share-43.53 34.3: 15.91 -38.:2 19.29
'hare
holders fund1%;38.:5 2%153.8? 8%158.9? 5%419.44 3%25:.8?
,.6.' ratio -5.49 ?.25 ?.53; -?.94 ?.92
2. Return on capital employs Ratio N ,.".+.) P1??
Get worth
#LOBAL INSTIT'TE OF MANA#EMENT
-
8/19/2019 RAnbaxy komal (1).docx
36/44
R A N B A X Y L A B O R A T O R I E S L I M I T E D P a g e | 36
3??4 3??: 3??; 3?1? 3?11
,.".+.) -5%?2:.21 1%22?.;8 ;2?.95 -1%951.44 425.29 Get worth 1%;38.:5 2%153.8? 8%158.9? 5%419.44 3%25:.8?Return on
capitalemploys
ratio
12:.;? 5?.33 33.;; 85.;? 3;.9;
9. Dividend per share N euity dividend P1?? 6ref% share
Yea%s ,**4 ,**5 ,**6 ,*)* ,*))euity dividend *=*4 5G=,) *=** *=** H)4=)
6ref% share ,))=** ,)*=, ,)*=,) ,)*=)6 )52=GDi(i!en!
%ai"
*=*HH G* * * )4*=*)4s
•• Liuidity ratio-Liuidity ratio-
1. (urrent ratio N (urrent #ssets (urrent liabilities
ears 3??4 3??: 3??; 3?1? 3?11
(urrent assests 2%813.?: 3%:?8.;: 3%4;?.9; 3%343.;3 1%;3:.59
(urrent
liabilities
;)4=25 ,;G6)=*5 H;*5,=56 H;5G*=)) );)44=H
Ratio 1.?2 1.15 ?.;? ?.2; 1.98
#LOBAL INSTIT'TE OF MANA#EMENT
-
8/19/2019 RAnbaxy komal (1).docx
37/44
R A N B A X Y L A B O R A T O R I E S L I M I T E D P a g e | 3
,**4 ,**5 ,**6 ,*)* ,*))
*
*=,
*=G
*=2
*=5
)
)=,
)=G
)=2
)=5
)=*)=)H
*=6
*=6
)=2G
&urrent ratio
u%%en %ai"
Inter)retation ration is increased by 1.?2 in the 3??4 while it is 1.98 in last year so it is good for company
3. Liuid ratio N (urrent assests Fstock-prepared exps$.
(urrent liabilities.
Yea%s ,**4 ,**5 ,**6 ,*)* ,*))
(urrent
assests F
stock-
prepared
;,42=H2 ,;2GH= ,;42=4H ,;)4=HH );554=4*
#LOBAL INSTIT'TE OF MANA#EMENT
-
8/19/2019 RAnbaxy komal (1).docx
38/44
R A N B A X Y L A B O R A T O R I E S L I M I T E D P a g e | 3!
exps$.
(urrent
liabilities. ;)4=25 ,;G6)=*5 H;*5,=56 H;5G*=)) );)44=H
Rai" )=*,H )=*2 *=56 *=2 )=2*
,**4 ,**5 ,**6 ,*)* ,*))
*
*=,
*=G
*=2
*=5
)
)=,
)=G)=2
)=5
)=*, )=*2
*=56
*=2
)=2
iDui+ ratio
Li.ui %ai"
Ine%8%eai"n/ In &e yea% ,*)) i is )=2 s" %e!uces &e
liabiliies=
•• Leverage ratio-Leverage ratio-
1. Debt euity ratio N Long term debt
S&a%e &"l!e%s fun!
ear 3??4 3??: 3??; 3?1? 3?11
Long term debt G;HHH=H G;,2*=4, H;HG5=H5 H;4,=H4 H;*H=*H
#LOBAL INSTIT'TE OF MANA#EMENT
-
8/19/2019 RAnbaxy komal (1).docx
39/44
R A N B A X Y L A B O R A T O R I E S L I M I T E D P a g e | 3"
S&a%e
&"l!e%s fun!);6,G=5H ;)H,=G* G;)HG=2* H;4)2=44 ,;H5=G*
Ratio 3.32 ?.:5 ?.:1 1.?? 1.5:
,**4 ,**5 ,**6 ,*)* ,*))
*
*=
)
)=
,
,=,=,
*=5H *=5)
)
)=H5
'ebt ratio
!eb %ai"
Inter)retation +n the year 3??4 it is 3.32 while it is1.5: in the 3?11.
3. 6roprietary ratioN 'hare holders fund
)otal assets
ears 3??4 3??: 3??; 3?1? 3?11'hare
holders);6,G=5H ;)H,=G* G;)HG=2* H;4)2=44 ,;H5=
G*
#LOBAL INSTIT'TE OF MANA#EMENT
-
8/19/2019 RAnbaxy komal (1).docx
40/44
R A N B A X Y L A B O R A T O R I E S L I M I T E D P a g e | 4#
fund
)otal
assets 2;,5=H2 6;H6H=)) 4;G5,=66 4;GG,=)2;*G)=
G,
Ratio ?.51 ?.22 ?.22 ?.2? ?.83
,**4 ,**5 ,**6 ,*)* ,*))
*
*=)
*=,
*=H
*=G
*=
*=2
*=H)
*= *=
*=
*=G,
Proprietar ratio
P%"8%iea%y %ai"
Interpretation In t.e 2##! E 2##" it is #%55 -.ile it is in t.e 2##
b #%31%
A""3!$I> P;I"E A!D !$E
#LOBAL INSTIT'TE OF MANA#EMENT
-
8/19/2019 RAnbaxy komal (1).docx
41/44
R A N B A X Y L A B O R A T O R I E S L I M I T E D P a g e | 41
ignificant accounting )olices&:
chedule ?!@&:
a. Basis )re)aration of financial statement&:
)he financial statement are prepared under the historical cost conventional accept for certain
fixed assets which are revalued in accordance with the generally accepted accounting
principles in +ndia. #nd the provisions of the companies act 1;29.8. 3se of estimates &:
)he preparation of financial statements reuires estimates and assumptions to be made that
affect the reported amount of assets and liabilities on the date of the financial statements and
the reported amount of revenues and expense during the accounting period.c. wn fixes assts&:
Cixed assets are stated at cost net of value added tax. #nd includes amounts added on
revaluations less accumulated depreciation and impairment loss if any all cost including
financial cost in commencement of commercial product net charges on foreign exchangecontract arising from exchange rate variations attribute table to the fixed assets are
capitali*ed.
d. ;eased assts&:
&perating leases rentals are expensed with reference to lease terms and other considerations.
+. finance leases prior to 1st #pril% 3??1 rentals are expensed with reference to lease terms and other
consideration.
++. Cinancial leases on or after 1st #pril. 3??1 the lower of the value of the assets and present value of the
minimum lease rentals is capitali*ed as fixed assets with corresponding amount shown as lease liability. )he
principal component in the lease rental is ad>usted against the lease liability and the interest component is
charged to profit and loss account.
e. Intangi8le assets&:
+ntangible assets are stated at cost of acuisition less accumulated amortiosation.f. De)reciation&:
Depreciation on fixes assets is provided to the extent of depreciable amount on written down
value method at rates and in the manner prescribed in the companyQs act 1;29.Depreciation is provided on straight line method over their useful life. 1??M depreciation is
provided in the year of additions% on additions forming an integral part of existing plans
including incremental cost arising on account of translation of foreign currency liabilities for
accusation of fixed assets. Depreciation is provided as aforesaid over the residual life of the
assets as certifies by values on assets acuired under fianc lease from 1 st #pril 3??1.
Depreciation is provided over the lease term.
g. ,oreign currency transactions&:
)ransactions denominated in foreign currencies are recorded at the exchange rate
prevailing on the date of the transaction.
#LOBAL INSTIT'TE OF MANA#EMENT
-
8/19/2019 RAnbaxy komal (1).docx
42/44
R A N B A X Y L A B O R A T O R I E S L I M I T E D P a g e | 42
!onitory items denominated in foreign currency at year and are restated at year end
rates in case of items which are covered by forward exchange contracts. Gonmonetary currency items are carried at cost.
h. Inventories&:
+tems of inventories are measured at lower of the cost and net reali*able value after providing
for obsolescence if any. (ost of inventories comprises of cost of purchase% cost of conversion
and other cost incurred in bringing them to their respective present location and condition.
i. Em)loyee 8enefits&:
'hort term employee benefits are recogni*e as an expense at the undiscounted amount
in pal account of the year in which the rendered services is rendered. +n respect of employees stock options the excess of fair price on the date of grant over
the exercise price is recogni*ed as differed compensation cost amorti*ed over the
vesting period.
6. Provision for current differed tax&:
6rovision for tax is made after taking in to consideration benefits admissible under the
provisions of the income tax act 1;91. Differed tax resulting from timing difference between
taxable and accounting income is accounted for using the tax rates and laws that are in acted
as on the balacesheet date.k. Provisions contingent lia8ilities and assts&:
6rovisions involving substantial degree of estimation in measurement are recogni*ed when
there is a present obligation is a result of past events. (ontingent liabilities are not recogni*ed
but are disclosed in the notes. (ontingent assets are neither recogni*ed not disclosed.
"onclusion
•
)he R#G"#S 6ro>ect has documented substantial differences in the treatment of student andfaculty in the (ollege of !edicine. (urrent ob>ectives are to
• 1$ continue with analysis of the data collected% particularly the ethnographic interviews with faculty
and department chairs% and
• 3$ (ontinue to meet with faculty and administration to identify additional strategies for solving the
problems identified.
• )he ultimate goal of the pro>ect is to achieve parity for student and faculty in an environment of
academic excellence.
#LOBAL INSTIT'TE OF MANA#EMENT
-
8/19/2019 RAnbaxy komal (1).docx
43/44
R A N B A X Y L A B O R A T O R I E S L I M I T E D P a g e | 43
ibliograp. :References;
www.google.com
httpTTwww.moneycontrol.comTfinancialsTranbaxylaboratoriesTbalance-sheetTRLURL
www.ranbaxy.com
+nternational Directory of (ompany istories% Eol. 4?. 't. =ames 6ress% 3??2.
• httpTTwww.fundinguniverse.comTcompany-historiesTranbaxy-laboratories-ltd-historyT
#LOBAL INSTIT'TE OF MANA#EMENT
http://www.google.com/http://www.fundinguniverse.com/company-histories/ranbaxy-laboratories-ltd-history/http://www.google.com/http://www.fundinguniverse.com/company-histories/ranbaxy-laboratories-ltd-history/
-
8/19/2019 RAnbaxy komal (1).docx
44/44
R A N B A X Y L A B O R A T O R I E S L I M I T E D P a g e | 44