accnt

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Comparative balance sheet

NESTLE INDIA

YEAR Dec '09 Dec '08 Dec '07 Dec '06 abs.change2006-07

Total Share Capital 96.42 96.42 96.42 96.42 0

Equity Share Capital 96.42 96.42 96.42 96.42 0

Share Application Money 0 0 0 0 0

Preference Share Capital 0 0 0 0 0

Reserves 484.85 376.93 322.01 292.47 29.54

Revaluation Reserves 0 0 0 0 0

Networth 581.27 473.35 418.43 388.89 29.54

Secured Loans 0 0.82 2.87 16.27 -13.4

Unsecured Loans 0 0 0 0 0

Total Debt 0 0.82 2.87 16.27 -13.4

Total Liabilities 581.27 474.17 421.3 405.16 16.14

Dec '09 Dec '08 Dec '07 Dec '06

Gross Block 1,640.79 1,404.85 1,179.77 1,058.27 121.50

Less: Accum. Depreciation 744.59 651.85 577.96 516.48 61.48

Net Block 896.2 753 601.81 541.79 60.02

Capital Work in Progress 79.63 109.17 73.7 38.24 35.46

Investments 203.26 34.9 94.4 77.77 16.63

Inventories 498.74 434.91 401.22 276.22 125.00

Sundry Debtors 64.19 45.59 53.49 55.76 -2.27Cash and Bank Balance 26.73 12.66 15.75 6.53 9.22

Total Current Assets 589.66 493.16 470.46 338.51 131.95

Loans and Advances 184.85 162.67 186.23 175.12 11.11

Fixed Deposits 128.86 181.03 22.01 69.82 -47.81

Total CA, Loans & Advances 903.37 836.86 678.7 583.45 95.25

Deffered Credit 0 0 0 0 0.00

Current Liabilities 666.39 582.44 529.51 440.82 88.69

Provisions 834.79 677.32 497.79 395.28 88.69

Total CL & Provisions 1,501.18 1,259.76 1,027.30 836.1 102.51

Net Current Assets -597.81 -422.9 -348.6 -252.65 191.20Miscellaneous Expenses 0 0 0 0 -95.95

Total Assets 581.28 474.17 421.31 405.15 0.00

Sources Of Funds

Application Of Funds

7/29/2019 accnt

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% change 07 abs.change2006-08 %agechange08 abs.change2006-09

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

10.10018122 84.46 28.87817554 192.38

0 0 0 0

7.595978297 84.46 21.71822366 192.38

-82.3601721 -15.45 -94.96004917 -16.27

0 0 0 0

-82.3601721 -15.45 -94.96004917 -16.27

3.983611413 69.01 17.03277717 176.11

11.48100201 346.58 32.74967636

11.90365551 135.37 26.21011462 582.52

11.07809299 211.21 38.98373909 228.11

92.73012552 70.93 185.4864017 354.41

21.38356693 -42.87 -55.12408384 41.39

45.25378322 158.69 57.45058287 125.49

-4.071018651 -10.17 -18.23888092 222.52141.194487 6.13 93.87442573 8.43

38.9796461 154.65 45.68550412 20.20

6.344221106 -12.45 -7.10941069 251.15

-68.47608135 111.21 159.2810083 9.73

16.32530637 253.41 43.43302768 59.04

0 0.00 0 319.92

20.11932308 141.62 32.12649154 0.00

22.43725966 282.04 71.35195305 225.57

12.26049516 423.66 50.67097237 439.51

-75.67781516 -170.25 67.38571146 665.080 0.00 0 -345.16

0 69.02 17.0356658 0.00

176.13

0.00

7/29/2019 accnt

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------------------- in Rs.

Cr. -------------------

%agechange09

0

0

0

0

65.7776866

0

49.46900152

-100

0

-100

43.46677856

55.04455385

44.16627943

65.41464405

108.2374477161.3604218

80.55897473

15.11836442

309.3415008

74.19278603

5.556190041

84.56029791

54.83246208

0

51.1705458111.1895365

79.54550891

136.6158718

0

43.47278786

0

7/29/2019 accnt

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Comparative income

statementnestle india

Rs.in crores

Dec '09 Dec '08 Dec '07 Dec '06

12 mths 12 mths 12 mths 12 mths

Sales Turnover 5,232.59 4,472.04 3,647.49 2,944.20

Excise Duty 90.69 143.39 146.53 125.04

Net Sales 5,141.90 4,328.65 3,500.96 2,819.16

Other Income 14.26 29.88 21.24 15.33

Stock Adjustments 6.3 31.11 71.01 13.42

Total Income 5,162.46 4,389.64 3,593.21 2,847.91

Raw Materials 2,478.94 2,153.85 1,763.54 1,348.21

Power & Fuel Cost 158.87 159.76 123.94 115.56

Employee Cost 432.38 314.58 269.44 216.16

Other Manufacturing Expenses 94.05 73.46 62.14 52.65Selling and Admin Expenses 839.22 736.73 496.22 480.14

Miscellaneous Expenses 115.98 81.4 172.54 87.55

Preoperative Exp Capitalised 0 0 0 0

Total Expenses 4,119.44 3,519.78 2,887.82 2,300.27

Dec '09 Dec '08 Dec '07 Dec '06


Operating Profit 1,028.76 839.98 684.15 532.31

PBDIT 1,043.02 869.86 705.39 547.64

Interest 1.4 1.64 0.85 0.44

PBDT 1,041.62 868.22 704.54 547.2

Depreciation 111.27 92.36 74.74 66.28

Other Written Off 0 0 0 0

Profit Before Tax 930.35 775.86 629.8 480.92

Income

Expenditure

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Extra-ordinary items 0 0 0 0

PBT (Post Extra-ord Items) 930.35 775.86 629.8 480.92

Tax 261.97 238.74 214.8 165.43

Reported Net Profit 655 534.08 413.81 315.1

Total Value Addition 1,640.50 1,365.92 1,124.29 952.06

Preference Dividend 0 0 0 0Equity Dividend 467.62 409.77 318.17 245.86

Corporate Dividend Tax 79.47 69.64 52.21 34.48

Shares in issue (lakhs) 964.16 964.16 964.16 964.16

Earning Per Share (Rs) 67.94 55.39 42.92 32.68

Equity Dividend (%) 485 425 330 255

Book Value (Rs) 60.29 49.09 43.4 40.33

Per share data (annualised)

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abs.change 2006-07 %agechange abs.change06-08 %agechange abs.change06-09

703.29 23.88730385 1,527.84 51.89321378 2,288.39

21.49 17.18650032 18.35 14.6753039 -34.35

681.80 24.18450886 1,509.49 53.54396345 2,322.74

5.91 38.5518591 14.55 94.91193738 -1.07

57.59 429.1356185 17.69 131.8181818 -7.12

745.30 26.17006858 1,541.73 54.13548883 2,314.55

0.00 #DIV/0! 0.00 #DIV/0! 0.00

415.33 30.8060317 805.64 59.75626942 1,130.73

8.38 7.251644168 44.20 38.2485289 43.31

53.28 24.64840859 0 216.22

9.49 18.02469136 162.94 309.4776828 41.4016.08 3.349023202 31.91 6.645978256 359.08

84.99 97.0759566 343.00 391.7761279 28.43

0.00 #DIV/0! 0.00 #DIV/0! 0.00

587.55 25.54265369 1,219.51 53.0159503 1,819.17

#VALUE! #VALUE! #VALUE! #VALUE! #VALUE!

151.84 28.52473183 307.67 57.79902688 496.45

157.75 28.80541962 322.22 58.83792272 495.38

0.41 93.18181818 1.2 272.7272727 0.96

157.34 28.75365497 321.02 58.66593567 494.42

8.46 12.76403138 26.08 39.34821967 44.99

0 #DIV/0! 0 #DIV/0! 0.00

148.88 30.95733178 294.94 61.32828745 449.43

7/29/2019 accnt

7/24

0 #DIV/0! 0 #DIV/0! 0.00

148.88 30.95733178 294.94 61.32828745 449.43

49.37 29.84343831 73.31 44.31481593 96.54

98.71 31.326563 218.98 69.49539829 339.90

172.23 18.09024641 413.86 43.46994937 688.44

0 0 0 0 0.00

72.31 29.41104694 163.91 66.66802245 221.76

17.73 51.42111369 35.16 101.9721578 44.99

0 0 0 0 0.00

0 0 0 0 0.00

10.24 31.33414933 22.71 69.49204406 35.26

75 29.41176471 170 66.66666667 230.00

3.07 7.612199355 8.76 21.72080337 19.96

7/29/2019 accnt

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%agechange

77.72535833

-27.47120921

82.39120873

-6.979778213

-53.05514158

81.27188008

#DIV/0!

83.86898184

37.47836622

100.0277572

78.63247863

74.7865206

32.47287264

#DIV/0!

79.08506393

#VALUE!

#DIV/0!

#VALUE!

#DIV/0!

93.263324

90.45723468

218.1818182

90.35453216

67.87869644

#DIV/0!

93.45213341

7/29/2019 accnt

9/24

#DIV/0!

93.45213341

58.35700901

107.8705173

72.31056866

o

90.19767347

130.4814385

0

0

107.8947368

90.19607843

49.49169353

7/29/2019 accnt

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Common size

balance sheetNESTLE INDIA

rs in

crores

Dec '09 Dec '08 Dec '07 Dec '06


Total Share Capital 96.42 96.42 96.42 96.42

Equity Share Capital 96.42 96.42 96.42 96.42

Share Application Money 0 0 0 0

Preference Share Capital 0 0 0 0

Reserves 484.85 376.93 322.01 292.47

Revaluation Reserves 0 0 0 0

Networth 581.27 473.35 418.43 388.89

Secured Loans 0 0.82 2.87 16.27Unsecured Loans 0 0 0 0

Total Debt 0 0.82 2.87 16.27

Total Liabilities 581.27 474.17 421.3 405.16

Dec '09 Dec '08 Dec '07 Dec '06


Gross Block 1,640.79 1,404.85 1,179.77 1,058.27

Less: Accum.

Depreciation 744.59 651.85 577.96 516.48

Net Block 896.2 753 601.81 541.79

Capital Work in Progress 79.63 109.17 73.7 38.24

Sources Of Funds


7/29/2019 accnt

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Investments 203.26 34.9 94.4 77.77

Inventories 498.74 434.91 401.22 276.22

Sundry Debtors 64.19 45.59 53.49 55.76

Cash and Bank Balance 26.73 12.66 15.75 6.53

Total Current Assets 589.66 493.16 470.46 338.51

Loans and Advances 184.85 162.67 186.23 175.12Fixed Deposits 128.86 181.03 22.01 69.82

Total CA, Loans &

Advances 903.37 836.86 678.7 583.45

Deffered Credit 0 0 0 0

Current Liabilities 666.39 582.44 529.51 440.82

Provisions 834.79 677.32 497.79 395.28

Total CL & Provisions 1,501.18 1,259.76 1,027.30 836.1

Net Current Assets -597.81 -422.9 -348.6 -252.65

Miscellaneous Expenses 0 0 0 0

Total Assets 581.28 474.17 421.31 405.15

7/29/2019 accnt

12/24

%agechange06 %agechange07 %agechange08 %agechange09

16.58781633 20.3344792 22.8863043 23.79800573

16.58781633 20.3344792 22.8863043 23.79800573

0 0 0 0

0 0 0 0

83.41218367 79.49258705 76.43247092 72.18629677

0 0 0 0

100 99.82706624 99.31877522 95.9843025

0 0.172933758 0.68122478 4.0156975020 0 0 0

0 0.172933758 0.68122478 4.015697502

100 100 100 100

#VALUE! #VALUE!

282.2718827 296.2755974 296.2755974 261.2044922

128.094894 137.4717928 137.4717928 127.4787116

154.1769887 158.8038045 158.8038045 133.7257806

13.6990779 23.02338824 23.02338824 9.438479575

7/29/2019 accnt

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34.96765758 7.360229454 7.360229454 19.19535974

85.80030278 91.7202691 91.7202691 68.17721831

11.04287091 9.614695152 9.614695152 13.7628039

4.598472337 2.669928507 2.669928507 1.611748735

101.441646 104.0048928 104.0048928 83.55177095

31.80050922 34.30626147 34.30626147 43.22349747

22.16831819 38.17829049 38.17829049 17.23312353

155.4104734 176.4894447 176.4894447 144.008392

0 0 0 0

114.6418249 122.8335829 122.8335829 108.8041466

143.6123727 142.8432841 142.8432841 97.56386524

258.2541976 265.6768669 265.6768669 206.3680118

-102.8437242 -89.18742223 -89.18742223 -62.35961989

0 0 0 0

100 100 100

7/29/2019 accnt

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Common size

income

statement

nestle india

------------------- in

Rs. Cr. ------------

------

Dec '09 Dec '08 Dec '07 Dec '06 %agechange06


Sales Turnover 5,232.59 4,472.04 3,647.49 2,944.20 104.4353637

Excise Duty 90.69 143.39 146.53 125.04 4.435363725

Net Sales 5,141.90 4,328.65 3,500.96 2,819.16 100

Other Income 14.26 29.88 21.24 15.33 0.543778998

Stock Adjustments 6.3 31.11 71.01 13.42 0.47602832Total Income 5,162.46 4,389.64 3,593.21 2,847.91 101.0198073

0

Raw Materials 2,478.94 2,153.85 1,763.54 1,348.21 47.82311043

Power & Fuel Cost 158.87 159.76 123.94 115.56 4.099093347

Employee Cost 432.38 314.58 269.44 216.16 7.667532173

Other Manufacturing Expenses 94.05 73.46 62.14 52.65 1.867577576

Selling and Admin Expenses 839.22 736.73 496.22 480.14 17.03131429

Miscellaneous Expenses 115.98 81.4 172.54 87.55 3.105534982

Preoperative Exp Capitalised 0 0 0 0 0

Total Expenses 4,119.44 3,519.78 2,887.82 2,300.27 81.5941628

Dec '09 Dec '08 Dec '07 Dec '06 #VALUE!


Operating Profit 1,028.76 839.98 684.15 532.31 18.88186552

PBDIT 1,043.02 869.86 705.39 547.64 19.42564452

Interest 1.4 1.64 0.85 0.44 0.015607486

PBDT 1,041.62 868.22 704.54 547.2 19.41003703

Depreciation 111.27 92.36 74.74 66.28 2.351054924Other Written Off 0 0 0 0 0

Profit Before Tax 930.35 775.86 629.8 480.92 17.05898211

Extra-ordinary items 0 0 0 0 0

PBT (Post Extra-ord Items) 930.35 775.86 629.8 480.92 17.05898211

Tax 261.97 238.74 214.8 165.43 5.86805999

Reported Net Profit 655 534.08 413.81 315.1 11.17708821

Total Value Addition 1,640.50 1,365.92 1,124.29 952.06 33.77105237

Preference Dividend 0 0 0 0 0

Income

Expenditure

7/29/2019 accnt

15/24

Equity Dividend 467.62 409.77 318.17 245.86 8.721037472

Corporate Dividend Tax 79.47 69.64 52.21 34.48 1.223059351

0

Shares in issue (lakhs) 964.16 964.16 964.16 964.16 34.20025823

Earning Per Share (Rs) 67.94 55.39 42.92 32.68 1.159210545

Equity Dividend (%) 485 425 330 255 9.045247521

Book Value (Rs) 60.29 49.09 43.4 40.33 1.430567971


7/29/2019 accnt

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%agechange07 %agechange08 %agechange09

104.1854234 103.3125801 101.7637449

4.185423427 3.312580135 1.763744919

100 100 100

0.606690736 0.6902845 0.277329392

2.028300809 0.718699826 0.122522803102.6349915 101.4089843 100.3998522

0 0 0

50.37304054 49.75800769 48.21058364

3.540171839 3.690758089 3.089713919

7.696174763 7.267392836 8.408953889

1.77494173 1.697064905 1.829090414

14.17382661 17.01985608 16.32120422

4.928362506 1.880493918 2.255586456

0 0 0

82.48651798 81.31357352 80.11513254

#VALUE! #VALUE! #VALUE!

19.54178283 19.40512631 20.00739026

20.14847356 20.09541081 20.28471966

0.024279055 0.037887101 0.02722729

20.12419451 20.05752371 20.25749237

2.134843014 2.133690643 2.1639860750 0 0

17.98935149 17.92383307 18.09350629

0 0 0

17.98935149 17.92383307 18.09350629

6.135459988 5.515345431 5.094809312

11.81990083 12.33825789 12.73848188

32.11376308 31.5553348 31.9045489

0 0 0

7/29/2019 accnt

17/24

9.088078698 9.46646183 9.094303662

1.491305242 1.608815682 1.545537642

0 0 0

27.53987478 22.27391912 18.75104533

1.225949454 1.279613736 1.321301464

9.425986015 9.818303628 9.432311013

1.239659979 1.134071824 1.172523775

7/29/2019 accnt

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Trend analysis

of balance

sheetDec '09 Dec '08 Dec '07 Dec '06 2006% 2007%


Total Share Capital 96.42 96.42 96.42 96.42 100 100

Equity Share Capital 96.42 96.42 96.42 96.42 100 100

Share Application Money 0 0 0 0 100 0

Preference Share Capital 0 0 0 0 100 0

Reserves 484.85 376.93 322.01 292.47 100 110.1001812

Revaluation Reserves 0 0 0 0 100 0

Networth 581.27 473.35 418.43 388.89 100 107.5959783

Secured Loans 0 0.82 2.87 16.27 100 17.6398279

Unsecured Loans 0 0 0 0 100 0

Total Debt 0 0.82 2.87 16.27 100 17.6398279

Total Liabilities 581.27 474.17 421.3 405.16 100 103.9836114

Dec '09 Dec '08 Dec '07 Dec '06 100 #VALUE!


Gross Block 1,640.79 1,404.85 1,179.77 1,058.27 100 111.481002

Less: Accum. Depreciation 744.59 651.85 577.96 516.48 100 111.9036555Net Block 896.2 753 601.81 541.79 100 111.078093

Capital Work in Progress 79.63 109.17 73.7 38.24 100 192.7301255

Investments 203.26 34.9 94.4 77.77 100 121.3835669

Inventories 498.74 434.91 401.22 276.22 100 145.2537832

Sundry Debtors 64.19 45.59 53.49 55.76 100 95.92898135

Cash and Bank Balance 26.73 12.66 15.75 6.53 100 241.194487

Total Current Assets 589.66 493.16 470.46 338.51 100 138.9796461

Loans and Advances 184.85 162.67 186.23 175.12 100 106.3442211

Fixed Deposits 128.86 181.03 22.01 69.82 100 31.52391865

Total CA, Loans & Advances 903.37 836.86 678.7 583.45 100 116.3253064

Deffered Credit 0 0 0 0 100 #DIV/0!

Current Liabilities 666.39 582.44 529.51 440.82 100 120.1193231

Provisions 834.79 677.32 497.79 395.28 100 125.9335155

Total CL & Provisions 1,501.18 1,259.76 1,027.30 836.1 100 122.868078

Net Current Assets -597.81 -422.9 -348.6 -252.65 100 137.9774391

Miscellaneous Expenses 0 0 0 0 100 #DIV/0!

Total Assets 581.28 474.17 421.31 405.15 100 103.9886462

(rs in crore)

Sources Of Funds


7/29/2019 accnt

19/24

7/29/2019 accnt

20/24

2008% 2009%

100 100

100 100

0 0

0 0

117.055371 128.6313109

0 0

113.1252539 122.7991972

28.57142857 0

0 0

28.57142857 0

112.5492523 122.5868359

#VALUE! #VALUE!

119.0782949 116.7946756

112.7846218 114.2271995125.122547 119.0172643

148.1275441 72.94128424

36.97033898 582.4068768

108.3968895 114.6765998

85.23088428 140.7984207

80.38095238 211.1374408

104.8250648 119.5676859

87.34897707 113.6349665

822.4897774 71.18157212

123.3033741 107.9475659

#DIV/0! #DIV/0!

109.9960341 114.4135018

136.0654091 123.2489813

122.6282488 119.1639677

121.3138267 141.3596595

#DIV/0! #DIV/0!

112.5465809 122.5889449

7/29/2019 accnt

21/24

Trend

analysis of

income

statement Dec '09 Dec '08 Dec '07 Dec '06 2006% 2007% 2008%


Sales Turnover 5,232.59 4,472.04 3,647.49 2,944.20 100 123.8873039 122.605956

Excise Duty 90.69 143.39 146.53 125.04 100 117.1865003 97.8570941

Net Sales 5,141.90 4,328.65 3,500.96 2,819.16 100 124.1845089 123.641801

Other Income 14.26 29.88 21.24 15.33 100 138.5518591 140.677966

Stock Adjustments 6.3 31.11 71.01 13.42 100 529.1356185 43.8107309

Total Income 5,162.46 4,389.64 3,593.21 2,847.91 100 126.1700686 122.164861

0 0 0

Raw Materials 2,478.94 2,153.85 1,763.54 1,348.21 100 130.8060317 122.132189

Power & Fuel Cost 158.87 159.76 123.94 115.56 100 107.2516442 128.901081

Employee Cost 432.38 314.58 269.44 216.16 100 124.6484086 116.753266Other Manufacturing

Expenses 94.05 73.46 62.14 52.65 100 118.0246914 118.21693Selling and Admin

Expenses 839.22 736.73 496.22 480.14 100 103.3490232 148.468421

Miscellaneous Expenses 115.98 81.4 172.54 87.55 100 197.0759566 47.1774661Preoperative Exp

Capitalised 0 0 0 0 100 0 0

Total Expenses 4,119.44 3,519.78 2,887.82 2,300.27 100 125.5426537 121.883635

Dec '09 Dec '08 Dec '07 Dec '06 100 #VALUE! #VALUE!


Operating Profit 1,028.76 839.98 684.15 532.31 100 128.5247318 122.777169

PBDIT 1,043.02 869.86 705.39 547.64 100 128.8054196 123.31618

Interest 1.4 1.64 0.85 0.44 100 193.1818182 192.941176

PBDT 1,041.62 868.22 704.54 547.2 100 128.753655 123.23218

Depreciation 111.27 92.36 74.74 66.28 100 112.7640314 123.57506Other Written Off 0 0 0 0 100 0 0

Profit Before Tax 930.35 775.86 629.8 480.92 100 130.9573318 123.191489

Extra-ordinary items 0 0 0 0 100 0 0

PBT (Post Extra-ord Items) 930.35 775.86 629.8 480.92 100 130.9573318 123.191489

Tax 261.97 238.74 214.8 165.43 100 129.8434383 111.145251

Reported Net Profit 655 534.08 413.81 315.1 100 131.326563 129.064063

Total Value Addition 1,640.50 1,365.92 1,124.29 952.06 100 118.0902464 121.491786

------------------- in Rs. Cr. -------------------

Income

Expenditure

7/29/2019 accnt

22/24

Preference Dividend 0 0 0 0 100 0 0

Equity Dividend 467.62 409.77 318.17 245.86 100 129.4110469 128.789641

Corporate Dividend Tax 79.47 69.64 52.21 34.48 100 151.4211137 133.384409

100 0 0

Shares in issue (lakhs) 964.16 964.16 964.16 964.16 100 100 100

Earning Per Share (Rs) 67.94 55.39 42.92 32.68 100 131.3341493 129.054054

Equity Dividend (%) 485 425 330 255 100 129.4117647 128.787879

Book Value (Rs) 60.29 49.09 43.4 40.33 100 107.6121994 113.110599


7/29/2019 accnt

23/24

2009%

117.00678

63.2470884

118.787613

47.7242303

20.2507232

117.605544

115.093437

99.4429144

137.446754

128.028859

113.911474

142.481572

0

117.03686

#VALUE!

122.474345

119.906652

85.3658537

119.971897

120.4742310

119.912098

0

119.912098

109.73025

122.640803

120.102202

7/29/2019 accnt

24/24

0

114.117676

114.115451

0

100

122.657519

114.117647

122.815237

Documents

accnt