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CHAPTER-I

INTRODUCTION AND DESIGN OF THE STUDY

INTRODUCTION

FINANCIAL STATEMENT ANALYSIS

Financial stateent is an or!ani"e# collection o$ #ata accor#in! to lo!ical

an# consiste# acco%ntin! &roce#%res. 'ts &%r&ose is to conve( an %n#erstan#in! o$

soe $inancial as&ects o$ a b%siness $or. 't a( reveal a series o$ activities over

a !iven &erio# o$ tie) as in t*e case o$ an incoe stateent.

T*e $oc%s o$ t*e $inancial anal(sis is on +e( $i!%res in t*e $inancial

stateents an# t*e si!ni$icant relations*i&s t*e e,ists bet-een t*e. T*e anal(sis

o$ $inancial stateents is a &rocess o$ eval%atin! relations*i&s bet-een

co&onent &arts o$ $inancial stateents to obtain a better %n#erstan#in! o$ t*e

$irs &osition an# &er$orance.

Financial Analysis:

Financial anal(sis is t*e &rocess o$ i#enti$(in! t*e $inancial stren!t*s an#

-ea+ness o$ t*e $ir b( &ro&ert( establis*in! relations*i&s bet-een t*e ite o$

t*e balance s*eet an# t*e &ro$it an# loss acco%nt. Financial anal(sis can be

%n#erta+en b( ana!eent o$ t*e $ir) or b( &arts o%tsi#e t*e $ir.

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USERS OF FINANCIAL ANALYSIS:

Mana!eent

Tra#e cre#itors

'nvestors

0overnent

Ot*ers

Mana!"#"n$:

Mana!eent o$ t*e $ir -o%l# be intereste# in ever( as&ect o$ t*e

$inancial anal(sis. 't is t*eir overall res&onsibilit( to see t*at t*e reso%rces o$ t*e

$ir are %se# ost e$$ectivel( an# e$$icientl( an# t*at t*e $irs con#ition is

so%n#.

T%a&" C%"&i$'%s:

T*e tra#e cre#itors are to be &ai# in a s*ort ter solvenc( o$ t*e concern. T*e

c%rrent ratio an# aci# test ratio -ill enable t*e cre#itors to assets t*e s*ort ter

solvenc( &osition o$ t*e concern.

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In("s$'%s:

T*e 'nvestors are intereste# t*eir one( in t*e $irs s*ares) are not

concerne# abo%t t*e $irs earnin!s. T*e( restore ore con$i#ence in t*ose $irs

t*at s*o- stea#( !ro-t* in earnin!s. As s%c*) t*e( concentrate on t*e anal(sis o$

t*e $irs &resent an# $%t%re &ro$itabilit(. T*e( are also intereste# in t*e $irs

$inancial str%ct%re to t*e e,tent it in$l%ences t*e $irs earnin! abilit( an# ris+.

G'("%n#"n$:

T*e $inancial stateents are %se# to asses ta, liabilit( o$ b%siness

enter&rise. T*ese stateents enable t*e !overnent to $in# o%t -*et*er t*e

b%siness is $ollo-in! vario%s re!%lations or not.

O$)"%s:

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Tra#e associations) stoc+ e,c*an!e an# &%blic at a( also anal("e t*e

$inancial stateents to j%#!e t*e $inancial &osition o$ #i$$erent concerns.

D"*ini$i'n

Accor#in! to M(res 2Financial stateent anal(sis is lar!el( is a st%#( o$

t*e elations*i& aon! t*e vario%s $inancial $actors in a b%siness as #isclose b( a

sin!le set o$ stateent an# a st%#( o$ t*e tren# o$ t*ese $actors as s*o- in a series

o$ stateents.

Financial s$a$"#"n$s a%" in&ica$'%s '* $)" $+' si!ni*ican$ *ac$'%s:

/. Pro$itabilit(

1. Financial So%n#ness

Anal(sis an# inter&retation o$ $inancial stateents t*ere$ore re$ers to s%c* a

treatent o$ t*e in$oration containe# in t*e incoe stateent an# t*e balance

s*eet so as to a$$or# $%ll #ia!nosis o$ t*e &ro$itabilit( an# $inancial so%n#ness o$

t*e b%siness.

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T*e ter 2anal(sis5 eans et*o#ical classi$ication o$ t*e #ata !iven in t*e

$inancial stateents. T*e ter 2inter&retation5 eans 2 e,&lainin! t*e eanin!

an# si!ni$icance o$ t*e #ata so si&li$ie#.

Ty,"s '* *inancial Analysis

Financial anal(sis can be classi$ie# in to #i$$erent cate!ories #e&en#in!

%&on.

6a7 T*e aterial %se#

6b7 T*e o#%s o&eran# o$ anal(sis

On t*e basis o$ aterials %se#. Accor#in! to t*is basis $inancial anal(sis can be o$

t-o t(&es.

a E$"%nal Analysis

T*ose -*o are o%tsi#er $or t*e b%siness #o t*is anal(sis. T*e o%tsi#ers

incl%#e investors) cre#it a!encies. !overnent a!encies an# ot*er cre#itors -*o

*ave no access to t*e internal recor#s o$ t*e co&an(. T*ese &ersons ainl(

#e&en#s %&on) t*e &%blis*e# $inancial stateents. T*eir anal(sis serves onl( a

liite# &%r&ose. T*e &osition o$ t*is anal(sis *as i&rove# in recent ties on

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acco%nt o$ increase# !overnental control over co&anies an# !overnental

re!%lations re!%lations re9%irin! ore #etaile# #isclos%res o$ in$oration b( t*e

co&anies in t*eir $inancial stateents.

/ In$"%nal analysis:

T*is anal(sis is #one b( &ersons -*o *ave access to t*e boo+s o$ acco%nt

an# ot*er in$oration to t*e boo+s o$ acco%nts relate# to t*e b%siness.) E,ec%tives

an# e&lo(ees o$ t*e or!ani"ation or b( o$$icers a&&ointe# $or t*is &%r&ose b( t*e

!overnent or t*e co%rt %n#er &o-ers veste# in t*e can t*ere$ore #o s%c* an

anal(sis. T*e anal(sis in #one #e&en#in! %&on t*e objective to be active

#e&en#in! %&on t*e objective to be ac*ieve# t*ro%!* t*is anal(sis.

On t*e basis o$ o#%s o&eran#i accor#in! to t*is) $inancial anal(sis can

also be t-o t(&es.

a H'%i0'n$al Analysis

'n case o$ t*is t(&e o$ anal(sis $inancial stateents $or a n%ber o$ (ears

are revie-e# an# anal("e#. T*e c%rrent (ears $i!%res are co&are# -it* t*e

stan#ar# or base (ear. T*e anal(sis stateent %s%all( contains $i!%res $or too or

ore (ears an# t*e c*an!es are s*o-n re!ar#in! eac* ite $ro t*e base (ear

%s%all( in t*e $or o$ &ercenta!es. s%c* as anal(sis !iven t*e ana!eent

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consi#erable insi!*t into levels an# areas o$ stren!t* an# -ea+ness. Since t*is

t(&e o$ anal(sis is base# on t*e #ate $ro (ear to (ear rat*er t*an on one #ate) it is

also tere# as ;D(naic Anal(sis an# 1///.

TOOLS AND TECHNI6UES USED:

To anal("e an# inter&ret t*e $inancial stateents o$ t*e st%#( %nit t*e

$ollo-in! tools are %se# in t*e st%#(.

/. atio Anal(sis.

1. Tren# Anal(sis. 6@east s9%are Met*o#7

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3. Co&arative stateent Anal(sis

T*e inter&retations are also &rinte# !ra&*icall( %sin! tren# line !ra&*s an#

s%b#ivi#in! bar #ia!ra.

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CHAPTER-II

RE1IEW OF LITERATURE

Financial S$a$"#"n$ Analysis

T*e ers*e( Co&an( en!a!es in t*e an%$act%re) ar+etin!)

#istrib%tion) an# sale o$ vario%s t(&es o$ c*ocolate an# con$ectioner() re$res*ent

an# snac+ &ro#%cts) an# $oo# an# bevera!e en*ancers in t*e Unite# States an#

internationall(. T*e ers*e( Co&an( sells its &ro#%cts t*ro%!* sales

re&resentatives an# $oo# bro+ers) &riaril( to -*olesale #istrib%tors) c*ain

!rocer( stores) ass erc*an#isers) c*ain #r%! stores) ven#in! co&anies)

-*olesale cl%bs) convenience stores) #ollar stores) concessionaires) #e&artent

stores) an# nat%ral $oo# stores. T*e co&an( -as $o%n#e# in /4 an# is base# in

ers*e() Penns(lvania. T*e ers*e( Co&an( -ent &%blic on t*e Ne- Hor+

Stoc+ E,c*an!e 6NHSE7 in /11 6*tt&:??$inance.(a*oo.co?9?&r


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Tootsie oll 'n#%stries o&erates in t*e Unite# States) Cana#a) an# Me,ico.

T*e co&an( -as $o%n#e# in / an# is base# in C*ica!o) 'llinois. T*e Tootsie

oll 'n#%stries) 'nc. -ent &%blic on t*e NHSE in /1> 6*tt&:?? $inance. (a*oo.

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evie- o$ Financial Stateents Brie$ overvie- UPS) a #eliver( service) *as been

aro%n# $or abo%t / (ears.

aes E. Case( starte# t*e co&an( on / borro-e# $ro a $rien# o$

*is. Case() -*o -as / (ears ol# -*en *e starte# UPS) *a# -or+e# $or #eliver(

services be$ore an# -ante# to start a better #eliver( s(ste o$ *is o-n.

T*e Aerican Messen!er co&an() -*at UPS -as &revio%sl( calle#)

starte# in Seattle) Gas*in!ton an# *a# an( co&etitors in t*e be!innin!. is

b%siness not onl( s%rvive# aon! t*e) b%t t*rive# 6UPS) n.#.7. To#a( t*e

co&an( serves over 1 co%ntries #eliverin! 2!oo#s) $%n#s) an# in$oration5

6UPS) n.#.) /7. UPS *as several stores locate# in t*ese co%ntries) incl%#in! t*e

Unite# States) -*ere &eo&le can not onl( *ave t*eir &ac+a!es sent) b%t t*e( can

also b%( #eliver( &ro#%cts $ro t*e as -ell.

On Se&teber 8) /8) Piere Oi#(ar $o%n#e# eBa( sittin! in *is livin! roo.

eBa( !ot it $irst start -it* a lie statin! 2t*at it -as $o%n#e# to *el& Oi#(ars

$inacee tra#e Pe" can#( #is&ensers an# t*at lie -as bac+ b( a &%blic relations

ana!er in />. 6eBa() n.#.) 17 'n /> e$$er( S+oll becae t*e $irst &resi#ent

o$ eBa(. eBa( ori!inal nae -as A%ction Geb Oi#(ar #i# not li+e t*at nae so

*e c*an!e# it to Ec*o Ba(.co b%t t*at nae -as ta+en so *e c*an!e it to

Eba(.co an# on Se&teber 1/)/ Oi#rar an# S+oll -ent &%blic an# becae

billionaires.

A$)'% Na#" T''$si" R'll An& H"%s)"y

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CHAPTER-III

COMPANY PROFILE

BE@ is t*e lar!est en!ineerin! an# an%$act%rin! enter&rise in 'n#ia in

t*e ener!( relate#?in$rastr%ct%re sector. BE@ -as establis*e# ore t*an $o%r

#eca#es a!e %s*erin! in t*e in#i!eno%s eav( Electrical E9%i&ent %s*erin! in

t*e in#i!eno%s eav( Electrical E9%i&ent in#%str( in 'n#ia. BE@ *as b%ilt

over t*e (ears) a rob%st #oestic ar+et &osition b( becoin! t*e lar!est s%&&lier

o$ &o-er &lant e9%i&ent in 'n#ia) an# b( #evelo&in! stron! ar+et &resence in

select se!ents o$ in#%strial sector an# t*e ail-a(s. C%rrentl() o$ t*e

N%clear &o-er !enerate# in t*e co%ntr( is t*ro%!* BE@ sets.

BE@ caters to core sectors o$ t*e 'n#ian Econo( vi".) Po-er 0eneration

an# Transission. 'n#%str() Trans&ortation) ene-able Ener!() De$ence) etc.

T*e -i#e net-or+ o$ BE@s /4 an%$act%rin! #ivisions) 4 &o-er sector

re!ional centres) service centres) /8 re!ional o$$ices) one s%bsi#iar( co.) oint

=ent%res an# a lar!e n%ber o$ Project Sites s&rea# all over 'n#ia an# lar!e

n%ber o$ Project Sites s&rea# all over 'n#ia an# abroa# enables t*e Co&an( to

&ro&tl( serve its c%stoers an# &rovi#e t*e -it* s%itable &ro#%cts) s(stes

an# services L e$$icientl( an# at co&etitive &rices.

BE@) -*ere Q%alit( S(stes as &er 'SO *ave ta+en #ee& roots) *as

no- a#e si!ni$icant ac*ieveents in Total Q%alit( Mana!eent b( a#o&tin! t*e

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C''?EFQM o#el $or B%siness E,cellence. BE@ becae t*e $irst P%blic Sector

Co&an( in t*e co%ntr( to -in t*e covete# 2P'RE5 t*ro%!* ari#-ar %nit %n#er

t*e C'' E,i A-ar# Sc*ee. BE@s B*o&al *ansi Units an# Po-er Sector

Nort*ern an# Eastern e!ions *ave also -on t*e Coen#ations $or Si!ni$icant

ac*ieveent?Stron! coitent to TOM #%rin! 1. Also BE@s

ins%lator &lant at a!#is*%r -on t*e coen#ation b( K Bajaj Q%alit( a-ar#.

BE@ s*ares t*e !ro-in! !lobal concern on iss%es relate# to Environent an#

Occ%&ational ealt* an# Sa$et(. Major Units o$ BE@ *ave been accre#ite# to

'SO/4/ Environental Mana!eent S(stes an# to OSAS// $or

Occ%&ational ealt* an# Sa$et( S(stes.

For t*e t*ir# consec%tive (ear) BE@s &er$orance -as reco!ni"e# b(

t*e &resti!io%s &%blication ;Forbes Asia) -*ic* $eat%re# BE@ in its $o%rt*

ann%al ;Forbes 8 list o$ t*e best o$ AsiaPaci$ics &%blicl(tra#e# co&anies

-it* reven%es or ar+et ca&itali"ation o$ at least US 8 billion) *avin! *i!*est

lon!ter &ro$itabilit( an# sales earnin!s !ro-t*. Si!ni$icantl() BE@ is t*e

onl( 'n#ia PSU to $i!%re on t*e elite list) since t*e list -as conceive#. BE@ is

t*e onl( 'n#ian PSU to $i!%re on t*e elite list) since t*e list -as conceive#. BE@

an# its 4 %nits -ere a-ar#e# 2'CGA' A-ar#s $or E,cellence in Cost

Mana!eent5 $or 1 L t*e *i!*est aon! bot* &%blic an# &rivate sector

co&anies. BE@ -on EEPC;s to& E,&ort A-ar# $or t*e ei!*teent* (ear in

s%ccession.

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POWER GENERATION

BE@ an%$act%res a -i#e ran!e o$ &ro#%cts an# s(stes $or t*eral)

n%clear) !as an# *(#robase# %tilit( &o-er &lants to eet c%stoer re9%ireents

$or &o-er !eneration. BE@ *as &roven t%rn+e( ca&abilities $or e,ec%tin! &o-er

&rojects $ro Conce&t to Coissionin!. BE@b%ilt &o-er !eneratin! sets

acco%nt $or nearl( t-ot*ir# o$ t*e overall 'nstalle# ca&acit( an# aro%n# t*ree

$o%rt* o$ t*e &o-er !enerate# in 'n#ia. BE@ s%&&lies stea t%rbines)

!enerators) boilers an# atc*in! a%,iliaries %&to MG ratin!s incl%#in!

s%&ercritical sets o$ ? MG. BE@ *as $acilities to !o %& to / MG %nit

si"e. BE@a+e stea t%rbines are #esi!ne# to ac*ieve *i!*er e$$iciencies. To

a+e e$$icient %se o$ *i!* as* content coal available in 'n#ia. BE@ also

s%&&lies circ%latin! $l%i#i"e# be# cob%stion 6CFBC7 boilers $or t*eral &lants.

BE@ an%$act%res 11?138?8?84 MGe N%clear t%rbine!enerator sets.

BE@ is t*e onl( 'n#ia co&an( ca&able o$ an%$act%rin! lar!esi"e !asbase#

&o-er &lant e9%i&ent) co&risin! a#vance#class !as t%rbines %& to 1 MG

6'SO7 AT'N0 $or o&en an# cobine#c(cle o&erations. BE@ en!ineers an#

an%$act%res c%stob%ilt *(#ro &o-er e9%i&ent. 'ts ran!e covers t%rbines o$

Francis) Pelton an# Ka&lan t(&e) &%& t%rbines) b%lb t%rbines an# iniicro

*(#ro &lants) -it* atc*in! !enerators) $or #i$$erent *ea##isc*ar!e

cobinations.

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T*e Co&an( *as &roven e,&ertise in Plant Per$orance i&roveent

t*ro%!* enovation) Mo#erni"ation an# U&ratin! o$ variet( o$ &o-er &lant

e9%i&ent) besi#es s&eciali"e# +no-*o- o$ resi#%al li$e assessent) *ealt*

#ia!nostics an# li$e e,tension o$ &lants. 't *as retaine# / s*are o$ M

ar+et o$ T*eral sets in t*e co%ntr( in 1.

BE@ b%ilt t*eral sets consistentl( e,cee# t*e national avera!e

e$$icienc( &araeters) an# *ave ac*ieve# t*e *i!*estever Plant @oa# Factor

6P@F7 o$ .8 6overall7 #%rin! 1) -*ic* is 3.8 *i!*er t*an t*e national

avera!e. Overall O&eratin! Availabilit( 6OA7 -as also t*e *i!*erever at .4.

BE@ is t*e one o$ t*e $e- co&anies -orl#-i#e) involve# in t*e

#evelo&ent o$ 'nte!rate# 0asi$ication Cobine# C(cle 6'0CC7 tec*nolo!(

-*ic* -o%l# %ser in clean tec*nolo!(.

BE@ o$$ers a lar!e variet( o$ control e9%i&ent an# sol%tions) $or &o-er

stations ran!in! $ro si&le control s(stes to sin!le &%s*b%tton a%toation.

Co&an( *as e,&ertise o$ s%&&l(in! co&lete S(stes $or entire &o-er stations

co&risin! Boiler) T%rbine an# Balance o$ Plant 6BoP7.

INDUSTRIES

BE@ is a lea#in! an%$act%rer o$ a variet( o$ electrical) electronic an#

ec*anical e9%i&ent) to eet t*e #ean#s o$ a n%ber o$ in#%stries) li+e

etall%r!ical) inin!) ceent) &a&er) $ertili"ers) re$ineries &etroc*eicals) etc.

ot*er t*an &o-er %tilities. BE@ *as s%&&lie# s(stes an# in#ivi#%al &ro#%cts

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incl%#in! a lar!e n%ber o$ co!eneration Ca&tive &o-er &lants) Centri$%!al

co&ressors) Drive T%rbines) 'n#%strial boilers an# a%,iliaries) Gaste *eat

recover( boilers) 0as t%rbines) P%&s) eat e,c*an!ers) Electrical ac*ines)

=alves) eav( castin!s an# $or!in!s) Electrostatic &reci&itators) 'D?FD $ans)

Sealess &i&es) etc. to a n%ber o$ in#%stries ot*er t*an &o-er %tilities. BE@

*as also eer!e# as a ajor s%&&lier o$ controls an# instr%entation s(stes)

es&eciall( #istrib%te# #i!ital control s(stes $or vario%s &o-er &lants an#

in#%stries. BE@ is t*e lea#in! co&an( in t*e -orl# *avin! astere# t*e art o$

b%rnin! Na&t*a in 0as t%rbines. 'n#%str( sector is $%ll( !eare# to e,ec%te EPC

contracts $or ca&tive &o-er &lants $ro conce&t o$ coissionin!.

TRANSPORTATION

To#a() over > o$ 'n#ian ail-a(s) one o$ t*e lar!est rail-a( net-or+s

in t*e -orl# is e9%i&&e# -it* traction e9%i&ent b%ilt b( BE@. BE@s

involveent in t*e trans&ortation sector *as been ar+e# -it* ra&i# !ro-t*. Most

o$ t*e trains in 'n#ian ail-a(s) -*et*er electric or #iesel &o-ere#) are e9%i&&e#

-it* BE@s traction &ro&%lsion s(ste an# controls. T*e ran!e incl%#es traction

otors) traction !enerators?alternators) trans$orers) s%bstation e9%i&ent)

vac%% circ%it brea+ers) locootive bo!ies) soot*in! reactors) e,citers)

converters) inverters) c*o&&ers an# associate# control e9%i&ent) vi".) aster

controllers) c*o&&er controllers) bra+e an# #oor e9%i&ent) electronic controls

incl%#in! so$t-are base# controls e,ten#in! to rollin! stoc+ an# ot*er trans&ort

a&&lications.

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BE@ *as an%$act%re# an# s%&&lie# a lar!e n%ber o$ 3 P electric

locootives an# 4> P AC?DC locootives to 'n#ian ail-a(s an# #iesel

electric locootives ran!in! $ro 38 P to 1 P to ceent) steel an#

$ertili"er &lants) t*eral &o-er stations) coal $iel#s) &orts an# ot*er e#i% an#

lar!e in#%stries an# %rban trans&ortation &rojects. Diesel M%lti&le Units)

%n#er!ro%n# Metrorail s(ste at Kol+ata) Electric M%lti&le Unit 6EMU7 service

at M%bai) Kol+ata) C*ennai an# Del*i are all o&eratin! on #rives an# controls

s%&&lie# b( BE@. BE@ *as also establis*e# itsel$ as a lea#in! s%&&lier o$

stateo$t*eart &ro&%lsion e9%i&ent to 'n#ian ail-a(s $or 3&*ase #rive

P electric locos) 4 P #ieselelectric locos) electrical %lti&le %nits) etc.

BE@ *as also #iversi$ie# into t*e area o$ trac+ aintenance ac*ines an#

coac* b%il#in! $or 'n#ian rail-a(s an# %n#erta+es retro$ittin! an# over*a%lin! o$

rollin! stoc+.

Develo&ent o$ 3&*ase '0BT base# &ro&%lsion s(ste $or ACEMU an#

ACDEMU is also %n#er-a( in association -it* tec*nolo!( &artner.

RENEWAL8LE ENERGY

BE@ *as a#e ra&i# stri#es in t*is strate!icall( i&ortant area o$ non

conventional ener!() -*ic* *ol#s t*e +e( to t*e &roble o$ b%r!eonin! ener!(

nee#s) on t*e one *an# an# ra&i#l( #e&letin! $ossilbase# ener!( so%rces) on t*e

ot*er. an!e o$ ene-able Ener!( &ro#%ct an# s(stes an%$act%re# an#

s%&&lie# incl%#es a n%ber o$ solar -ater *eatin! s(stes) solar &*otovoltaic

6SP=7 s(stes $or bot* Doestic an# 'n#%strial a&&lication an# -in# electric

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!enerators all over 'n#ia. BE@ also *as t*e ca&abilit( to set %& 0ri#connecte#

an# (bri# SP= Po-er Plants. 'n a##ition) BE@ $abricates s&ace!ra#e solar

&anels an# s&ace9%alit( batteries $or satellites la%nc*e# b( 'SO. BE@ is also

s%&&l(in! sall *(#ro &o-er &lants 6%& to 18 MG station ca&acit(7 $or

#istrib%te# &o-er !eneration.

OIL AND GAS

BE@ &ossesses e,&ertise to #esi!n) an%$act%re an# service vario%s

t(&es o$ ons*ore ri!s to s%it t*e 'n#ian service con#itions. T*e ran!e o$ e9%i&ent

covers ons*ore #ee& #rillin! ri!s) s%&er #ee& #rillin! ri!s) *eliri!s) -or+over

ri!s) obile ri!s an# #esert ri!s -it* atc*in! #ra- -or+s an# *oistin!

e9%i&ent. T*e #ieselelectric oil ri!s $or ons*ore #rillin! a#e b( BE@ are

s%itable $or #e&t*s %& to ) etres.

BE@ is s%&&l(in! ons*ore #rillin! ri! e9%i&ent vi". Dra- -or+s)

otar(table) Travellin! bloc+) S-ivel) Mast an# s%b str%ct%re) M%# s(stes an#

i! electrics) Gell Mas tree valves %&to /) &si ratin! $or ons*ore as

-ell as o$$s*ore a&&lication to ON0C) Oil 'n#ia @t#. an# Private #rillin!

Co&anies. BE@ *as also s%&&lie# casin! S%&&ort S(ste) M%#line

S%s&ension S(ste an# Bloc+ =alves to ON0C $or re$%rbis*ent an# %&

!ra#ation o$ ons*ore Oil i!s.

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BE@ *as s%&&lie# 0T #riven centri$%!al co&ressor &ac+a!es to 0A'@

'n#ia @t# $or t*eir !as co&ressor stations.

TRANSMISSION

BE@ is &resent in t*e $iel# o$ &o-er transission in 'n#ia -it* a -i#e

ran!e o$ transission s(stes an# &ro#%cts. T*e &ro#%cts an%$act%re# b(

BE@ incl%#e Po-er trans$orers) 'nstr%ent trans$orers) Dr( t(&e

trans$orers) 'nstr%ent trans$orers) Dr( t(&e trans$orers) S*%nt reactors)

vac%% an# SF s-itc*!ear) 0as ins%late# s-itc*!ears) Ceraic ins%lators) 0as

ins%late# s-itc*!ears) Ceraic ins%lators) etc. Major critical *ar#-are s%c* as

ca&acitor ban+s) circ%it brea+ers) control an# &rotection e9%i&ent an# t*(ristor

valves are in its an%$act%rin! ran!e.

BE@ *as #evelo&e# an# coissione# in#i!eno%s 3K= an# /48K=

0as ins%late# S%bstation 60'S7. =DC Disc ins%lators o$ ratin! 31+N?41+N

base) t*e co&an( %n#erta+es t%rn+e( e,ec%tion o$ s%bstations %& to 4K= an#

*as t*e ca&abilit( to e,ec%te >8 K= s%bstations. i!* volta!e Direct C%rrent

6=DC7 s(stes *ave been s%&&lie# $or econoic transission o$ b%l+ &o-er

over lon! #istances *ave been #evelo&e# an# s%&&lie# $or t*e $irst tie in t*e

co%ntr( $or %se in JK= =DC a&&lication. BE@ *as in#i!eno%sl(

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#evelo&e# an# coerciali"e# stateo$t*eart controlle# s*%nt reactor $or

reactive &o-er ana!eent o$ lon! transission lines.

Git* strin! en!ineerin! t*e Co&an( acce&ts $%ll &roject res&onsibilit( $or

$easibilit( ? s(ste st%#ies) e,ec%tion an# coissionin! o$ $i,e# Series

Co&ensation ? controlle# s*%nt eactor sc*ees. BE@ *as a tea o$ e,&erts

-it* e,tensive on L t*e job e,&os%re $or #esi!n an# a&&lications relatin! to Po-er

S(ste St%#ies) Feasibilit( St%#ies) 'ns%lation Coor#ination etc.

INTERNATIONAL 8USINESS

BE@ *as) over t*e (ears) establis*e# its re$erences in > co%ntries across

t*e -orl#. T*ese re$erences enco&ass alost t*e entire ran!e o$ BE@ &ro#%cts

an# services) coverin! T*eral) (#ro an# !as L base# t%rn+e( &o-er &rojects)

S%bstation &rojects) e*abilitation &rojects) besi#es a -i#e variet( o$ &ro#%cts

li+e Trans$orers) Co&ressors) =alves) Oil $iel# e9%i&ent) Electrostatic

Preci&itators) P*otovoltaic e9%i&ent) 'ns%lators) eat E,c*an!ers) S-itc*!ears)

Castin!s an# For!in!s etc.

T*e co&an( *as ta+en si!ni$icant ste&s to-ar#s !lobalisation -it* s%ccess$%l

$ora(s in ne- ar+ets an# ne- &ro#%ct areas) a&art $ro $irl( establis*in! t*e

co&an(s &resence in e,istin! e,&ort ar+ets an# areas.

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Soe o$ t*e ajor s%ccesses ac*ieve# b( BE@ *ave been in 0asbase#

&o-er &rojects in Oan) @ib(a) Mala(sia) UAE) Sa%#i Arabia) 'ra9) Ban!la#es*)

Sri @an+s) C*ina) Ka"a+*stan T*eral &o-er &rojects in C(&r%s) Malta) @ib(a)

E!(&t) 'n#onesia) T*ailan#) Mala(sia) S%#an) S(ria) Et*io&ia) Sene!al) Ne-

Calen#onia (#ro &o-er &lants in Ne- Realan#) Mala(sia) A"erbaijan) B*%tan)

Ne&al) Tai-an) Taji+istan) T*ailan#) A$!*anistan) =ietna) -an#a

Co&ressors in Oan) 'ra9) France an# S%bstation &rojects e9%i&ent in

P*ili&&ines) 0*ana) Tan"ania) @aos) Mala(sia) @ib(a) Rabia) Sa%#i Arabia)

'ra9) Et*io&ia) Ne&al) Ban!la#es*) an# A$!*anistan) E,ec%tion o$ t*ese overseas

&rojects *as also &rovi#e# BE@ t*e e,&erience o$ -or+in! -it* -orl# reno-ne#

cons%ltin! or!ani"ations an# ins&ection a!encies.

T*e co&an( *as been s%ccess$%l in eetin! t*e #ean#in! re9%ireents

o$ international ar+ets in ters o$ co&le,it( o$ -or+ as -ell as tec*nolo!()

9%alit( an# ot*er re9%ireents vi". SE re9%ireents) $inancin! &ac+a!es an#

associate# OM services) to nae a $e-. BE@ *as &rove# its ca&abilit( to

%n#erta+e &rojects on $ast trac+ basis. T*e co&an( *as also establis*e# its

versatilit( to s%ccess$%ll( eet t*e var(in! nee#s o$ #i$$erent sectors) be it ca&tive

&o-er) %tilit( &o-er !eneration or t*e oil sector. Besi#es %n#erta+in! t%rn+e(

&rojects on its o-n) BE@ also &ossesses t*e re9%isite $le,ibilit( to inter$ace an#

co&leent ot*er international co&anies $or lar!e &rojects) an# *as also

e,*ibite# &ro#%cts.

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T*e co&an( is ta+in! a n%ber o$ strate!ic b%siness initiatives to $%el

$%rt*er !ro-t* in overseas b%siness. Strate!ic alliances *as been establis*e# in

-an#aA'@) Et*io&iaO'A. Sene!al L N(+ob) 'n#onesia L MF') $or ta+in! %&

EPC on &artners*i& basis. e$erence $or lar!e Unit si"e ratin! *as been create# b(

sec%rin! an or#er $or Stea T%rbine base# Tis*reen T*eral Po-er Plant on EPC

basis $ro S(ria $or 1,1MG Units. 'nternational visibilit( is also e,*ibite# b(

&artici&atin! in 'nternational e,*ibitions in E!(&t) =ietna) S(ria So%t* A$rica

an# -inin! best e,*ibitor a-ar#.

T"c)n'l'!y U,-!%a&a$i'n; R"s"a%c) < D"("l',#"n$

To eet t*e C%stoers e,&ectation o$ conte&orar( tec*nolo!ies an#

$aster #eliveries co&an( la(s !reat e&*ases on t*e contin%o%s %& !ra#ation o$

&ro#%cts relate# tec*nolo!ies) an# #evelo&ent o$ ne- &ro#%cts. T*e

Co&an( *as %&!ra#e# its &ro#%cts to conte&orar( levels t*ro%!* contin%o%s in

L*o%se e$$orts as -ell as t*ro%!* ac9%isition o$ ne- tec*nolo!ies $ro lea#in!

en!ineerin! or!ani"ations o$ t*e -orl#.

T*e cor&orate D Division at (#eraba# lea#s BE@S researc* e$$orts

in a n%ber o$ areas o$ i&ortance to BE@S &ro#%ct ran!e. esearc* an#

&ro#%ct #evelo&ent centers at eac* o$ t*e an%$act%rin! #ivisions &la( a

co&leentar( role. Centres o$ e,cellence *ave been set %& $or Si%lators)

co&%tational Fl%i# D(naics) Peranent Ma!net Mac*ines an# S%r$ace

En!ineerin!. As t*e $i$t* in t*e series) BE@ *as establis*e# a centre o$

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E,cellence $or 'ntelli!ent Mac*ines an# obotics 6COE'MA 7. Centre o$

e,cellence is bein! establis*e# $or Co&ressors P%&s.

'n a##ition to t*e Cor&orate D Division) BE@ *as $o%r s&eciali"e#

instit%tes) vi".) Gel#in! esearc* 'nstit%te at Tric*() ceraic Tec*nolo!ical

'nstit%te at Ban!alore) Centre $or Electric Traction an# (#ro lab at B*o&al an#

Poll%tion Control esearc* 'nstit%te at ari#-ar.

BE@ *as intro#%ce#) several state Lo$ Lt*e art &ro#%cts vi". MG

B%bblin! Fl%i#ise# Be# Cob%stion Boiler $or &o-er !eneration) 1 MG

stea t%rbine #esi!ne# to s%it cobine# c(cle &o-er &lants) B(&ass Over Fire Air

6BOFA7 s(ste $or re#%ction o$ NO, $ro coal base# t*eral &o-er &lants)

*i!*e$$icienc( Frances an# Pelton *(#ro t%rbines) ne- @P t%rbine variant -*ic*

can be retro$itte# in ol# %ssian 6@MG7 1/MG t*eral sets) A%toatic Stora!e

etrieval s(ste 6ASS7 $or stora!e an# inventor( ana!eent s(ste o$ t*e

'n#ian Ar() Solar Panels -it* 88 -atts o%t&%t consistin! o$ *i!*e$$icienc(

%ltij%nction solar cells) satellite batteries $or NSAT 4A) Controlle# S*%nt

eactor 6CS7 $or 4K= Transission lines) Fle,ible AC Transission S(stes

6FACTS7) STATCOM) P*ase S*i$tin! Trans$orer 6PST7) /48K= 0as 'ns%late#

S-itc*!ear 60'S7) Micro controller base# $lae scanner) a ore ener!( e$$icient

sin!le c(lin#er non re*eat Stea t%rbine in //4 MG a&&lication) sin!le

c(lin#er re*eat Stea t%rbine in /1/8MG ran!e) Deaerator $or / MG

&o-er &lants) cobine# P'P o#%le in t*e o%t&%t ran!e o$ 88 MG -it*

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s%bcritical &araeters) '0BT base# 3&*ase #rive s(ste $or >P #iesel

electric locootives) tec*nolo!( $or an%$act%re o$ 4K= lon! ro# co&osite

ins%lators -it* i&rove# &ro&erties b( a##in! nano aterials) &er$orance

Anal(sis) 31+N?41+N Porcelain ins%lators) K= *ollo- ins%lator)

Dia!nostics an# O&tii"ation 6PADO7 &ac+a!e $or &o-er &lants) / ton BE@

1 Bo-l Mill) etc. Desi!n *as been #evelo&e# $or ne- o#%le T' br%s*less

e,citer $or a#o&tion o$ a#vance $eat%re $or MG e,citer.

ein$orcin! its &osition as a total sol%tion &rovi#er) BE@ *as #evelo&e#

an# s%ccess$%ll( coissione# a Maintenance Controller 6an 'nte!rate# Asset

Mana!eent an# Decision S%&&ort S(ste7 at t*e Gestern Mo%ntain Po-er

Project) @ib(a. Base# on Po-er Pac0) so$t-are jointl( #evelo&e# b( BE@ an#

TCS) t*is is a s(ste $or co&lete &o-er &lant aintenance $or Cobine# C(cle

Po-er Plant a&&lication an# ta+es care o$ all t*e aintenance nee#s o$ a &o-er

station.

T*e co&an( is also en!a!e# on researc* on $%t%ristic areas li+e $%el cells

$or #istrib%te# environent$rien#l( &o-er !eneration) clean coal tec*nolo!(

a&&lications) stan#ar#i"ation o$ electro#e a+in! &rocess) #evelo&ent o$ &rocess

$or a##ition o$ Nano?Micro &articles $or i&rovin! aterial c*aracteristics) s%&er

con#%ctivit( a&&lications in trans$orers) !enerators?otors etc. Git* an arra( o$

ne- tec*nolo!ies at its coan#) BE@ is con$i#ent o$ eetin! t*e c*allen!es

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a*ea# an# $%l$illin! its res&onsibilities as t*e &reier en!ineerin! an#

an%$act%rin! enter&rise o$ 'n#ia.

H#an R"s'%c" D"("l',#"n$ Ins$i$$"

T*e %an eso%rce Develo&ent 'nstit%te 6D'7 sit%ate# in Noi#a) is

t*e corner stone o$ BE@S learnin! 'n$rastr%ct%re) alon! -ot* t*e A#vance#

Tec*nical E#%cation Centre 6ATEC7 at (#eraba# an# t*e %an eso%rce

Develo&ent Centres 6DCs7 at #i$$erent %nits. T*ro%!* vario%s

or!ani"ational #evelo&ental e$$orts) t*ese centres ens%re t*at t*e &rie reso%rce

o$ t*e or!ani"ation Lt*e %an Ca&ital L is al-a(s in a state o$ rea#iness to eet

t*e #(naic c*allen!es &ose# b( t*e $ast c*an!in! environent. it is t*eir

constant En#eavo%r to ta+e t*e D activities to t*e strate!ic level o$ becoin!

an active &artner in ac*ievin! t*e or!ani"ational !oals.

0%i#e# b( t*e D Mission stateent 2To &roote an# inc%lcate a val%e

base# c%lt%re %tili"in! t*e $%llest &otential o$ %an eso%rces $or ac*ievin! t*e

BE@ Mission5) t*e D' t*ro%!* a ste& b( ste& strate!ic lon! ter trainin!

&rocess an# several s*ort ter nee# base# &ro!raes base# on co&re*ensive

or!ani"ational researc*) enables t*e *%an reso%rces to %neart* an# &olis* t*eir

&otential. D' is s&ear*ea#in! t*e D initiatives in t*e co&an( an# $oc%sin!

on co&etenc() coitent an# c%lt%re b%il#in!.

Soe o$ t*e Core &ro!raes) Strate!ic nee# base# &ro!raes

Co&etenc( base# &ro!raes an# F%nctional Pro!raes li+e A#vance#

Mana!eent Pro!raes) 0eneral Mana!eent Pro!raes) Strate!ic

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Mana!eent Pro!raes) Senior Mana!eent Pro!raes) Missle

Mana!eent Pro!raes) an# Ho%n! Mana!ers Pro!raes.

'n a##ition) t*e D' &rovi#es &ro$essional s%&&ort to Cor&orate an# DCs

at Units?Divisions. D' is also acce&tin! cons%ltin! assi!nents $ro ot*er

or!ani"ations in a selective anner.

H"al$); Sa*"$y an& En(i%'n#"n$ Mana!"#"n$

BE@ is an environent $rien#l( co&an( in all its activities) &ro#%cts

an# services) &rovi#in! sa$e an# *ealt*( -or+in! environent to all sta+e*ol#ers)

'n $act t*is as&ect *as becoe an inte!ral &art o$ t*e co&an(s b%siness

&er$orances. Environent i&roveent A#inistrative inistr(. Soe o$ t*e

ajor E'Ps at BE@ &lants to-ns*i&s incl%#e# tree &lantation #rives)

installation o$ rain -ater *arvestin! &lants) Ener!( an# Conservation Projects

%tili"in! e$$icient tec*nolo!ies) re#%ction in noise level) i&roveent in

c*eical stora!e *an#lin! s(stes) i&roveent in $%es e,traction s(stes)

eso%rce conservation Plants 6@%bricants? Metals?Coolants7) %tili"ation o$ Non

conventional ener!( reso%rces etc.

Si!ni$icantl() BE@ *as also ta+en initiatives on Clean Develo&ent

Mec*anis 6CDM7 &rojects to re#%ce !reen*o%se !as eissions in aore $oc%se#

-a( an# vi!oro%s e$$orts are bein! a#e to ac*ieve ilestones in t*is area. A

broa# re$erence list o$ CDM activit( &rojects bot* o$ in L*o%se i&leentation

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an# joint clai &rojects -it* c%stoers *as been !enerate#. CDM is a &lanne#

activit( $or eac* %nit an# carbon cre#it $ors &art o$ b%#!ete# activit(.

'n con$orit( -it* BE@s concern $or societ( an# environent) a ote

ener!( e$$icient sin!le c(lin#er non re*eat stea t%rbine $or //4MG

a&&lication *as been #evelo&e#) s%itable $or &lants -*ere lar!e ao%nt o$ -aste

*eat is available an# re*eat o&tion is not $easible T*is is t*e lar!est sin!le c(lin#er

stea t%rbine en!ineere# so $ar b( BE@.

All an%$act%rin! Units?e!ions o$ t*e co&an( are accre#ite# to international

stan#ar#s vi". 'SO/4/ certi$ication $or environental ana!eent an#

OSAS// certi$ication $or occ%&ational *ealt* sa$et( ana!eent s(stes.

C'%,'%a$" S'cial R"s,'nsi/ili$y

8HEL *as #evelo&e# a CS sc*ee an# its ission Stateent o$ CS is

2Be a Coitte# Cor&orate Citi"en) alive to-ar#s its Cor&orate Social

es&onsibilit(5.

T*r%st is bein! !iven in ei!*t areasSel$ e&lo(ent !eneration)

Environent &rotection) Co%nit( #evelo&ent) E#%cation) ealt*

ana!eent e#ical ai#s) Or&*ana!es Ol#a!e oes) 'n$rastr%ct%ral

#evelo&ent an# Disaster? Calait( Mana!eent. Q%arterl( an#

Disaster?Calait( Mana!eent. Q%arterl( an# ann%al CS re&orts are &re&are#

containin! t*e activities carrie# o%t) bene$its accr%e# to nei!*borin! co%nities)

t*e n%ber o$ &eo&le bene$ite# an# t*e ao%nt s&ent etc.

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BE@ a#o&te# 8 villa!es *avin! nearl( ) in*abitants. 'n a##ition )

BE@ &rovi#es $inancial assistance to vario%s N0Os? Tr%sts?Social Gel$are

Societies t*at are en!a!e# in social activities t*ro%!*o%t t*e co%ntr(.

Pa%$ici,a$i'n in $)" UN=s Gl'/al C'#,ac$ P%'!%a##"

T*e co&an( reiterate its coitent to Unite# Nations 0lobal co&act

&ro!rae an# t*e set o$ core val%es ens*rine# in its ten &rinci&les an# t*e intent

to a#vance 0lobal Co&act &rinci&les -it*in t*e co&an(s s&*ere o$ in$l%ence

on *%an ri!*ts) labo%r stan#ar#s) environent an# anti corr%&tion. As t*e

-orl#s lar!est !lobal co&act is t*e $irst an# t*e citi"ens*i& initiative) t*e 0lobal

Co&act is t*e $irst an# t*e $oreost concern -*ic* is e,*ibitin! an# b%il#in! t*e

social le!itiac( o$ b%siness an# ar+ets. BE@ *as a#e t*ese a &art o$ t*e

strate!() c%lt%re an# #a(to#a( o&erations. As &art o$ t*is &ro!rae) BE@

contin%es to &la( a lea# role in t*e activities o$ t*e 0lobal Co&act Societ( in

'n#ia) -*ic* acts as an a&e, level no#al a!enc( re&resentin! 'n#ian cor&orate

bo#ies an# instit%tions ? or!ani"ations t*at are coitte# to UNs 0lobal

Co&act Pro!raes. Co&an( &%blicl( a#vocates -it* its e&lo(ees an# ot*er

sta+e*ol#ers an# re!%larl( incor&orates its coitents to-ar#s 0lobal co&act

&ro!rae t*ro%!* its Ann%al re&ort) &ress con$erences an# ot*er &%blic

#oc%ents.

8HEL - AN O1ER1IEW

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BE@ is t*e lar!est en!ineerin! an# an%$act%rin! enter&rise in 'n#ia in

t*e ener!() relate#? in$rastr%ct%re sector to#a(. BE@ *as b%ilt over t*e (ears)

rob%st #oestic ar+et &osition b( becoin! t*e lar!est s%&&lier o$ &o-er &lant

e9%i&ent in 'n#ia) an# b( #evelo&in! a stron! ar+et. Presence in select

se!ents o$ t*e in#%stries sector) an# t*e ail-a(.

BE@ -as establis*e# ore t*an 4 (ears a!o -*erin! in t*e in#i!eno%s

eav( Electrical E9%i&ent in#%str( in 'n#ia) a #rea -*ic* *as been ore t*at

reali"e# -it* a -ell reco!ni"e# trac+ recor# o$ &er$orance. De$(in! t*e

sco%r!e o$ -orl#-i#e recession) in 1) BE@ save a s&ectac%lar to& line

!ro-t* o$ 3/ -it* a t%rnover o$ s.1)33 crore an# net &ro$it risin! b( )

tos.3)/3 crore over t*e &rivies (ear. Or#er in$lo- #ivin! 1 -as at

recor# *i!* o$ s.8) / crore -it* total or#ers in *an# in t*e 1n#9%arter o$

1 at s./)18) crore. T*e c%%lative ca&acit( o$ BE@s &rojects installe#

-orl#-i#e stan#s at aro%n# /)8) - BE@s an%$act%rin! ca&acit(

e,&ansion $ro / MG.&a.to /8 MG &a. is &rocee#in! a&ace an# &lans

are a$oot to *i+e t*is $%rt*er to 1 MG &a b( 1///1.

Gl'/al Li>n>s :-

T*e ac*ieveents *ave earne# an international re&%tation o$ BE@)

Tric*(. T*e &lant *as so $ar s%&&lie# boilers $or aro%n# /38 MG o$ &o-er

!eneration ca&acit( to Mala(sis) @ib(a) 'ran) E9(&t etc. BE@s valves *ave

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been e,&orte# to Malts) C(&r%s) Mala(sia ) an# 'n#onesia -*ile &ress%re &art

e9%i&ent an# s&ares *ave been e,&orte# to t*e USA) boiler co&onents *ave

been s%&&lie# to C*ina an# seceles steal T%bas *ave been e,&orte# to

Mala(sia.

CHAPTER-I1

ANALYSIS AND INTERPRETATION OF DATA

'n t*is c*a&ter an atte&t *as been a#e to anal(sis *o- e$$icientl( t*e

anal(sis o$ Financial stateent is ana!e# in B*arat eav( Electricals

liite#. Financial tools s%c* as sc*e#%le o$ c*an!es in ratio anal(sis) least

s9%ares) co&arative stateents *ave been %se# $or t*e &%r&ose o$ anal(sis.

T*e $inancial stateent involves recor#in! classi$(in! an# s%ari"in!

o$ vario%s b%siness transactions. 't is &re&are# $or t*e &%r&ose o$ &resentin! a

&erio#ical revie- or re&ort o$ t*e &ro!ress a#e b( t*e concern an# #eals -it*

t*e state o$ t*e investent) in t*e b%siness an# ;res%lt ac*ieve# #%rin! t*e

acco%ntin! &erio#. Financial stateent) incoe stateent an# &osition stateent

are t*e o%tcoe o$ acco%ntin! &rocess.

atio anal(sis is a tec*ni9%e o$ anal(sis an# inter&retation o$ $inancial

stateents. 't is %se# as a #evice to anal(sis an# inter&ret t*e $inancial *ealt* o$

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a $ir. Anal(sis o$ a $inancial stateent -it* t*e ai# o$ ratio *el&s to

arran!eents in #ecision a+in! control.

2 C%%"n$ Ra$i'

C%rrent ratio a( be #e$ine# as t*e relations*i&s bet-een c%rrent assets

an# c%rrent liabilities. 't is t*e ost coon ratio $or eas%rin! li9%i#it(. 't is

calc%late# b( #ivi#in! c%rrent assets b( c%rrent liabilities. C%rrent assets are

t*ose) t*e ao%nt o$ -*ic* can be reali"e# -it*in a &erio# o$ one (ear. C%rrent

liabilities are t*ose ao%nts -*ic* are &a(able -it*in a &erio# o$ one (ear. A

c%rrent ratio o$ 1:/ is consi#erable i#eal.

C%rrent Assets

C%rrent atio I

C%rrent liabilities

TA8LE ? @.2 C%%"n$ Ra$i'

7in c%'%"s

Y"a% C%%"n$ Ass"$s C%%"n$ lia/ili$i"s C%%"n$ Ra$i'

11> /3343 44 /.8>

1>1 /33/ /31/ /.811 1/3 /441 /.4

11/ 1>>8 /1/ /.3

1/1// 3/ 1333 /.3

S'%c" : s"c'n&a%y Da$a

In$"%,%"$a$i'n

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C%rrent ratio #%rin! t*e (ear > is t*e /.8>. 'n t*e ne,t (ear 1> it

-as a,i% /.8 an# in t*e (ear 1 it -as /.4. 'n t*e (ear 1/ t*e

c%rrent ratio is /.3 an# in t*e last (ear 1/// t*e c%rrent ratio #ecrease# to

/.3.

T*e i#eal val%e o$ c%rrent ratio 1:/) b%t #%rin! t*e &erio# o$ st%#() t*e

c%rrent ratio is lesser t*an t*e stan#ar#. T*is s*o-s t*e c%rrent ratio to s*o-s a

#o #o-n -ar# -*ic* in#icates t*e ine$$icienc( o$ t*e co&an( to eet its c%rrent

obli!ations.

CHART NO.2

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5 Li4i& Ra$i':-

T*e tee ;@i9%i#it( re$ers to t*e abilit( o$ a $ir to &a( its s*ort L ter

obli!ations as an# -*en t*e( becoe #%e. T*e ter 9%ic+ assets or li9%i# assets

re$ers c%rrent assets) -*ic* can be converte# into cas* ie#iatel(. 't

co&rises all c%rrent assets e,ce&t stoc+ an# &re&ai# e,&enses. 't is #eterine#

b( #ivi#in! 9%ic+ assets b( 9%ic+ liabilities.

@i9%i# Assets

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@i9%i# atio I

@i9%i# @iabilities

TA8LE ? @.5 Li4i& Ra$i'

7in c%'%"s

Y"a% C%%"n$ Ass"$s C%%"n$ lia/ili$i"s C%%"n$ Ra$i'

11> /41> 44 /.13

1>1 /18> /31/ /.1/

11 1/1/ /441 /.48

11/ 1>4 /1/ /.3

1/1// 313 1333 /.1

S'%c" : S"c'n&a%y Da$a

In$"%,%"$a$i'n

@i9%i# ratio #%rin! t*e (ear 11 it attains t*e a,i% val%e o$

8.1. in t*e above (ear it -as sli!*tl( re#%ce# to 1 L > to /.13. 'n t*e ne,t

(ear) 1> it $%rt*er #ecrease# to /.1/ an# in t*e ne,t (ear 1/ /.3. in

t*e last (ear #ecrease# 1/1// to /.1.

D%rin! t*e &erio# o$ st%#() t*e val%e o$ li9%i# ratio is *i!*er t*an t*e i#eal

val%e -*ic* in#icates t*e e$$icienc( o$ t*e co&an( to eet is ie#iate

re9%ireents. T*e overall tren# o$ li9%i# ratio s*o-s %& an# #o-n -ar# tren#.

CHART NO.5

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3 P%',%i"$'%y Ra$i' :

Pro&rietor( ratio relates to t*e &ro&rietors $%n#s to total assets. 't revels

t*e o-ners contrib%tion to t*e total val%e o$ assets. T*is ratio s*o-s t*e lon! L

tie solvenc( o$ t*e b%siness. 't is calc%late# b( #ivi#in! &ro&rietors $%n#s b(

t*e total tan!ible assets.

Pro&rietors F%n#s

Pro&rietar( atio I

Total Tan!ible Assets

TA8LE ? @.3 P%',%i"$'%y Ra$i'

7in c%'%"s

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Y"a% P%',%i"$a%y Fn& T'$al

Ass"$s

P%',%i"$a%y

Ra$i'

11> 1> /443 .4/

1>1 >3/ />4 .4/

11 > 11384 .3

11/ />>4 1344 .3

1/1// /13 381 .31


In$"%,%"$a$i'n

Pro&rietor( ratio #%rin! t*e (ear 1> an# 1> it attains t*e

a,i% val%e o$ .4/. 'n t*e (ear1> t*e &ro&rietor( ratio -as sli!*tl(

re#%ce# to .3. 'n t*e ne,t (ear) 1/ 't $%rt*er re#%ce# to .3. D%rin! t*e

(ear 1/// it $%rt*er #ecrease# to .31.

CHART NO.3

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@ Fi"& Ass"$s $' N"$ W'%$) Ra$i':

T*is ratio s*o-s t*e relations*i& bet-een $i,e# assets an# &ro&rietors

$%n#s. T*e &%r&ose o$ t*is ratio is to $en# o%t t*e &ercenta!e o$ t*e o-ners $%n#

investe# in $i,e# assets.

Fi,e# Assets

Fi,e# Assets to Net -ort* atio I

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Pro&rietors $%n#s

TA8LE - @.@ *i"& ass"$s $' N"$ +'%$) Ra$i'

7in c%'%"s

Y"a% Fi"& ass"$ P%',%i"$'%y

Fn&

Fi"& ass"$ $' N"$

+'%$) %a$i'

11> //4 1> ./

1>1 //> >3/ ./8

11 /1/ > ./4

11/ /3 />>4 ./8

1/1// 11> /13 .1

S'%c"s : S"c'n&a%y Da$a

In$"%,%"$a$i'n

Fi,e# asset to Net -ort* atio #%rin! t*e (ear 1> -as ./. it -as

sli!*tl( re#%ce# to ./4 in t*e 1> (ear. 'n t*e ne,t (ear 1> an# 1

/ t*e net -ort* ratio ./8. T*e sae is increase# to a a,i% o$ .1 in t*e

(ear 1/1//

CHART NO.@

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N"$ P%'*i$ Ra$i'

Net Pro$it atio establis*es a relations*i& bet-een net &ro$it 6a$ter ta,es7

an# sales. 't is #eterine# b( #ivi#in! t*e net incoe a$ter ta, to t*e net sales $or

t*e &erio# an# eas%res t*e &ro$it &er r%&ees o$ sales.

Net Pro$it

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Net Pro$it atio I , /

Sales

TA8LE- @. N"$ P%'*i$ Ra$i'

7in c%'%"s

Y"a% N"$ P%'*i$ Sal"s N"$ P%'*i$

Ra$i'

11> 83 /33 .1

1>1 /> /4)818 //.11 14/8 />3 /1.

11/ 18 1/4/ /3.4

1/1// 3/3 133 //.1


In$"%,%"$a$i'n

Fro t*e table) it is $o%n# t*at t*e net &ro$it *as been $l%ct%atin! #%rin! t*e

st%#( &erio#. 'n t*e (ear 1> t*e net &ro$it ratio -as .1. 'n t*e (ear 1>

it -as increase# to //.. 'n t*e ne,t (ear 1 it -as $%rt*er increase#

/1.. D%rin! t*e (ear 1/ t*ere -as a sli!*t increases to /3.4. D%rin! t*e

(ear 1/// t*e net &ro$it ratio -as //.1.

CHART NO.

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B S$'c> T%n'("% Ra$i':

T*is ratio 'n#icates -*et*er investent in inventor( is e$$icientl( %se# or

not. 't e,&lains -*et*er investent in inventories in -it*in &ro&er liits or not.

't also eas%res t*e e$$ectiveness o$ t*e $irs sales e$$orts. T*e ratio is

calc%late# as $ollo-s.

Cost o$ !oo#s sol#

Stoc+ T%rnover I

Avera!e Stoc+

Cost o$ !oo#s sol# I Sales 0ross Pro$it

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Avera!e stoc+ I O&enin! stoc+ J Closin! stoc+

1

TA8LE ? @.B STOC TURNO1ER RATIO

7in c%'%"s

Y"a% C's$ '* !''&s

s'l&

A("%a!"

S$'c>

S$'c>

T%n'("% Ra$i'

11> >3 1/ 1.>

1>1 //1 383 3.1811 /4 4>/ 3.

11/ /3 >> 1.3

1/1// 13/83 38 1.4>


In$"%,%"$a$i'n

Fro t*e table) it is $o%n# t*at t*e stoc+ T%rnover ratio *as been

$l%ct%atin! #%rin! t*e st%#( &erio#. 'n t*e (ear 1> it -as 1.>) 't increases

#%rin! t*e (ear 1> -as sli!*tl( to 3.18. 'n t*e (ear 1 it -as 3.

an# #ecreases to 1.3 in t*e (ear 1/ an# #%rin! t*e (ear 1/1// it -as

increase# to 1.4>.

CHART NO.B

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D"/$'%s $%n'("% %a$i'

T*e &%r&ose o$ t*is ratio is to #isc%ss t*e cre#it collector &o-er an# &olic(

o$ t*e $ir. T*is ratio is establis*e# bet-een acco%nt receivable an# net cre#it

sales o$ t*e &erio#. T*e #ebtors t%rnover ratio is calc%late# as $ollo-s.

Cre#it Sales

Debtors T%rnover atio I

Avera!e Acco%nt receivables

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Avera!e acco%nt receivables I Total Debtors an# B?

TA8LE N'.@. D"/$'% T%n '("% 7Rs in c%'%"s

Hear Sales

s

S%n#r( #ebtors

s

Debtors t%rn over ratio

11> /33

8>1 /.>3

1>1 /481

8

>/ 1.1

11 />3

8 /.3

11/ 1/4

/

//>8 /.>

1/1// 13

3

/8> /.>8


In$"%,%"$a$i'n

Fro t*e table) it is $o%n# t*at t*e Debtor T%rnover ratio *as been

$l%ct%atin! #%rin! t*e st%#( &erio#. 'n t*e (ear 1> it -as /.>3) 't increases

#%rin! t*e (ear 1> -as sli!*tl( to 1.1. 'n t*e (ear 1 it -as

#ecrease# to /.3 an# #ecreases to /.> in t*e (ear 1/ an# #%rin! t*e (ear

1/1// it -as $%rt*er #ecrease# to /.>8

CAT NO.>

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A("%a!" &"/$ c'll"c$i'n ,"%i'&

T*e avera!e n%ber o$ #a(s t*at la&se# bet-een t*e recei&t o$ t*e invoice

b( c%stoers an# t*e act%al &a(ent o$ t*e invoice . G*en eas%re# a!ainst t*e

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cre#it ters obtaine# $ro s%&&liers) avera!e t*e acco%nt &erio# s*o-s t*e

len!t* o$ tie #%rin! -*ic* t*e $ir is $inancin! t*e acco%nt receivable eit*er

-it* its o-n $%n#s or borro-e# $%n#s. T*e ra#io a( be calc%late# as $ollo-s:

Debtors B?

Avera!e #ebt collection &erio# I

Net Cre#it sales

A8LE - @. D"/$ C'll"c$i'n P"%i'&

7in c%'%"s

Y"a% D"/$'%s C%"&i$ Sal"s D"/$ C'll"c$i'n

P"%i'&

11> 8>1 /33 1/ #a(s

1>1 >/ /4818 / #a(s

11 8 />3 / #a(s

11/ //>8 1/4/ 14 #a(s

1/1// /8> 133 1 #a(s


In$"%,%"$a$i'n

Debt Collection &erio# ratio in t*e (ear > -as 1/ #a(s. 'n ne,t (ear

> it $%rt*er re#%ce# to / #a(s. 'n t*e ne,t (ear it -as / #a(s. 'n

t*e ne,t (ear 1/ it -as 14 #a(s. D%rin! t*e (ears 1/// it -as 1 #a(s.

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Fro t*e above it is in$erre# t*at t*e #ebt collection &erio# s*o-s a $l%tin!

tren#) -*ic* in#icates 9%ic+ recover( o$ one( $ro #ebtors an# also in#irectl(

s*o-s t*at t*e ana!eent in *i!*l( e$$icient in collectin! #ebts &ro&tl(.

CAT NO.

C%"&i$'%s $%n'("% %a$i':

't in#icates t*e n%ber o$ ties on t*e avera!e t*at t*e cre#itors t%rnover

eac* (ear. Cre#itors t%rnover ratio in#icates t*e n%ber o$ ites t*e acco%nts

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&a(able rotate in a (ear. 't si!ni$ies cre#it &erio# enjo(e# b( t*e $ir in &a(in! its

cre#itors. Acco%nt &a(able incl%#e tra#e# cre#itors an# bills &a(able.

. Cre#it P%rc*ases

Cre#itors T%rnover atio I

Avera!e acco%nt &a(able

TA8LE ? @. C%"&i$'% T%n'("% Ra$i'

7in c%'%"s

Y"a% C%"&i$ P%c)as" A("%a!" Acc'n$

,aya/l"

C%"&i$'%

T%n'("% %a$i'

11> 41 1/ 1.31

1>1 14 14./>

11 //1 383 1.>

11/ //1/ 4414 1.>

1/1// />1 881 3.


T*e cre#itor T%rnover ratio #%rin! t*e (ear > -as 1.31. 'n t*e (ear

> it -as increase# to 14./>. 'n t*e (ear cre#itors t%rnover ratio sli!*tl(

re#%ce# to 1.>. 'n t*e (ear > it -as re#%ce# to 1.>. D%rin! t*e (ear 1/

1// it -as increase# to 3.

Fro t*e above it in in$erre# t*at t*e cre#itors t%rnover ratio s*o-s an

%&-ar# tren# -*ic* in#icates t*at t*e co&an( is *i!*l( e$$icient in a+in!.

S&ee#( settleents o$ #ebts to its cre#itors.

CAT NO.

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2 A("%a!" Pay#"n$ ,"%i'& :

T*e ra#io !ives t*e avera!e cre#it &erio# enjo(e# b( t*e $ir $ro its

cre#itors. 't can be co&%te# as $ollo-s.

Cre#itors J B?P

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Avera!e Pa(ent &erio# I 38 6in

#a(s7

Cre#it P%rc*ase

A @o-er atio s*o-s t*at t*e cre#itors bein! &ai# &ro&tl(. T*e ao%nt

&a(able #e&en#s %&on t*e &%rc*ase &olic() t*e 9%ant% o$ &%rc*ase an# s%&&liers

cre#it &olic(.

TA8LE ? @.2 A("%a!" Pay#"n$ P"%i'&

7in c%'%"s

y"a%

C%"&i$

P%c)as"

A("%a!"

C%"&i$'%s

A("%a!" Pay#"n$

,"%i'&

11> 41 1/ /8 #a(s

1>1 14 /8 #a(s

11 //1 383 /1 #a(s

11/ //1/ 4414 /3 #a(s

1/1// />1 881 /1/ #a(s


T*e avera!e &a(ent &erio# #%rin! t*e (ear 1> -as /8 #a(s. Fro

t*e (ear 1> it -as *eavil( #ecrease# /8 #a(s. 'n t*e (ear 1 avera!e

&a(ent &erio# -as /1 #a(s. 'n t*e (ear 1/ it -as /3 #a(s. T*is last (ear

1/1// it -as /1/ #a(s.

CHART NO.2

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22 Fi"& ass"$s $%n'("% Ra$i':

T*e ratio in#icates t*at e,tent to -*ic* t*e investents in Fi,e# assets

contrib%tes to-ar#s sales. '$ co&are# -it* a &revio%s (ear) it in#icates -*et*er

t*e investent in Fi,e# assets *as been j%#icio%s or not. T*e ratio is calc%late as

$ollo-s.

Sales

Fi,e# assets t%rnover ratio I

Fi,e# assets

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TA8LE ? @.22 Fi"& ass"$ T%n'("% %a$i'

7in c%'%"s

Y"a% Sal"s Fi"& ass"$ Fi"& ass"$

T%n'("%

11> /33 //4 .

1>1 /4818 //> /1.44

11 />3 /1/ /4.8/

11/ 1/4/ /3 /3.8

1/1// 133 11> /.>


In$"%,%"$a$i'n

T*e $i,e# asset t%rnover ratio #%rin! t*e (ear 1> -as .. 't is $o%n#

t*at t*e $i,e# asset t%rnover ration *as been $l%ct%atin! #%rin! t*e st%#( &erio#. 'n

t*e (ear > it -as /1.44. 'n t*e (ear it -as /4.8/. D%rin! t*e (ear 1>

t*e $i,e# asset t%rn over ratio -as /3.8. T*is) last (ear 1/1// it -as

#ecrease# to /.>.

CAT NO.//

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25 Ca,i$al T%n'("% Ra&i':

Mana!erial e$$icienc( is also calc%late# b( establis*in! t*e relations*i&

bet-een cost o$ sales or sales -it* t*e ao%nt o$ ca&ital investe# in t*e b%siness.

Ca&ital t%rnover atio is calc%late# -it* t*e *el& o$ t*e $ollo-in! $or%la.

Sales

Ca&ital t%rnover ratio I

Net -ort* 6Or7 Pro&rietors $%n#

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TA8LE ? @.25 Ca,i$al T%n'("% %a$i' 7in

c%'%"s

Y"a% N"$ +'%$) 7'%

P%',%i"$'%=s *n&

Sal"s Ca,i$al T%n'("%

%a$i'

11> 1> /33 /.>/

1>1 >31 /4818 /.

11 > />3 1./3

11/ />>8 1/4/ /.

1/1// /13 133 1./


In$"%,%"$a$i'n

't is in$erre# $ro t*e above table t*e ca&ital t%rnover ratio $or t*e (ear

> -as /.>/. 'n t*e (ear > it -as /.. -*ere as 'n t*e (ear -as 1 it

-as increase# to 1./3. 'n t*e (ear 1/ it -as sli!*tl( #ecrease# to /.. B%t

#%rin! t*e (ear it -as increase# $%rt*er to 1./.

CHART NO.25

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23 R"$%n 'n $'$al ass"$s:

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Pro$itabilit( can be eas%re# in ters o$ relations*i& bet-een net &ro$it

an# total assets. 't eas%res t*e &ro$itabilit( o$ investent. T*e overall

&ro$itabilit( can be +no-n b( a&&l(in! t*is ratio.

Net Pro$it

et%rn on total Assets I /

Table assets

TA8LE ? @.23 R"$%n 'n T'$al ass"$s

Y"a% N"$ P%'*i$ T'$al ass"$ R"$%n 'n T'$al

ass"$s

11> /81 /441 /.1

1>1 184 />4> /4.8

11 3>3 11384 /.>/

11/ 443 1344 /8.

1/1// 44 381 /1.1


In$"%,%"$a$i'n

Fro) t*e above table) it -as $o%n# t*at t*e ret%rn on total asset *as been

$l%ct%atin! #%rin! t*e st%#( &erio#. 'n t*e (ear 1> it -as /.1. 'n t*e (ear

1> it -as increase# to /4.8. 'n t*e (ear 1 -as increase# $%rt*er

increase# to /.>/ an# in t*e (ear / it -as re#%ce# to /8.. D%rin! t*e (ear

1/// it -as sli!*tl( #ecrease# to /1.1.

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&ro$itabilit( o$ t*e concern. 't is calc%late# b( #ivi#in! t*e total o&eratin! cost b(

net sales.

Cost o$ !oo#s sol# J Net o&eratin! e,&enses

O&eratin! ratio I /

Sales

Cost o$ !oo#s sol# I sales I !ross &ro$it.

TA8LE ? @.2@

TA8LE ? @.2@ O,"%a$in! %a$i'

7in c%'%"s

Y"a% C's$ '* !''&s

s'l& ',"%a$in!

","ns"s

Sal"s O,"%a$in! %a$i'

11> >3 /33 3.

1>1 //1 /4818 /.

11 /4 />3 >.11/ /3 1/4/ >./

1/1// 13/83 133 1.8


In$"%,%"$a$i'n

T*e above table clearl( reveals t*at t*e O&eratin! ratio $or t*e (ear >

-as 3.. B%t in t*e (ear > it -as sli!*tl( re#%ce# to /. an# in t*e (ear

it -as $%rt*er re#%ce# to >.. 'n t*e (ear / 't -as >./. D%rin! t*e (ear

last (ear 1/1// it -as increase# to 1.8.

CHART NO.2@

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2 Ass"$s T%n'("% Ra$i'

T*is ratio is also calle# as 'nvestents T%rnover atio5. 't e,&resses t*e

relations*i& bet-een cost o$ !oo#s sol# ? net sales an# assets? investents o$ a

$ir. T*e $i!%re o$ net sales can be %se# -*ere in$oration re!ar#in! cost o$

!oo#s sol# is not available. T*ere are an( variants o$ t*is ratio accor#in!l( as

t*ere are #i$$erences in t*e conce&t o$ assets e&lo(e#.

Total Assets

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Assets T%rnover atio I

Sales

TA8LE ? @.2 Ass"$ $%n'("% %a$i'

7in c%'%"s

Y"a% Fi"&

ass"$s

C%%"n$

ass"$s

T'$al

ass"$s

Sal"s Ass"$s

T%n'("%

%a$i'

11> //3 /3343 /44/ /33 /.41>1 // /33/ />4 /4818 /.1

11 /1/ 1/3 11383 />3 /./

11/ /3 1>>8 1343 1/4/ /.3

1/1// 11> 3/ 381 133 /.4


In$"%,%"$a$i'n

Fro t*e table) it is %n#erstoo# t*at t*e Asset t%rnover ratio $or t*e 1

> -as /.4. 'n t*e (ear 1> it -as re#%ce# to /.1. 'n t*e (ear 1 it -as

$%rt*er re#%ce# to /./. 'n t*e (ear 11/ t*ere is sli!*t increase to /.3.-*ile

in t*e (ear 1/1// it -as sli!*tl( increae# to /.4

CHART NO.2

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2B G%'ss P%'*i$ Ra$i':

0ross Pro$it ratio eas%res t*e relations*i& o$ !ross &ro$it to net sales an#

is %s%all( re&resente# as a &ercenta!e. T*is ratio &la(s an i&ortant role in t-o

ana!eent areas. 'n t*e area o$ $inancial ana!eent) t*e ratio serves as a

val%able in#icator o$ t*e $irs abilit( to %tili"e e$$ectivel( o%tsi#e so%rces o$

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$%n#. Secon#l() t*is ratio also serves as i&ortant tool in s*i&&in! t*e &ricin!

&olic( o$ t*e $ir. T*is ratio is calc%late# b( #ivi#in! !ross &ro$it b( net sales.

0ross Pro$it

0ross Pro$it atio I /

Net Sales

Ta/l" ? @.2B G%'ss P%'*i$ %a$i'

7in c%'%"s

Y"a% G%'ss ,%'*i$ Sal"s G%'ss P%'*i$

Ra$i'

11> /3 /33 /.

1>1 113 /4818 /.

11 3>> />3 1./

11/ 448 1/4/ 1.

1/1// 4 133 />.4


T*e above table s*ao-s t*at t*e 0ross &ro$it atio #%rin! t*e (ear 1>

-as /.. 'n t*e (ear 1> it -as increase# to /.. 'n t*e $ollo-in! (ear

1 increase# to 1./ . 'n t*e (ear 1/ t*ere -as sli!*t increases to

1. . 'n t*is last (ear -as 1/// t*e !ross &ro$it ratio -as />.4

CHART NO.2B

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TA8LE ? @.2

C'#,a%a$i(" S$a$"#"n$ *'% $)" y"a%

5B- $' 5-

7in c%'%"s

Pa%$icla%s 5B- 5- A/s'l$"

c)an!"

'* c)an!"

Assets:

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Fi,e# Asset //4 //> 1> 1.3

C%rrent asset /3343 /33/ 1 11.3

Total /443 />4 3/8 1./

@iabilities :

C%rrent

@iabilities

>/1 / 13.>

Ot*ers /318 /8/1 /> /4.//

Total 448 /31 />8 11.1


In$"%,%"$a$i'n

Fro t*is table) it is $o%n# t*at t*e co&arative stateent $or t*e (ear *as

been $l%ct%atin! #%rin! t*e st%#( &erio#. 'n t*e (ear 1> to 1> *avin!

$i,e# assets -as 1.3 c%rrent asset -as increase# to 11.3. an# in t*e (ear

1> to 1> c%rrent liabilities increase# 13.> an# ot*er liabilities it -as

/4.//.

CHART NO.2

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TA8LE ? @.2

C'#,a%a$i(" S$a$"#"n$ *'% $)" y"a%

5- $' 5-WWW.STUDENTS3.COM>


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7in c%'%"s

Pa%$icla%s 5- 5- A/s'l$"

c)an!"

'* c)an!"

Assets:

Fi,e# Asset

//> /1/ /14 /.1

C%rrent asset /33 1/3 4>31 1.>

Total />4 11384 48 1>.>8

@iabilities :

C%rrent

@iabilities

// 3 38.

Ot*ers /8/1 1811 // .>

Total /31 /441 4/ 3.>1


In$"%,%"$a$i'n

Fro t*is) table -as co&arative stateent $or t*e (ear *as been

$l%ct%atin! #%rin! t*e st%#( &erio#. 'n t*e (ear 1> Fi,e# assets -as

increase# b( /.1 . C%rrent assets -as 1.>. an# t*e c%rrent liabilities -as

38..

CHART NO.2

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TA8LE ? @.2

C'#,a%a$i(" S$a$"#"n$ *'% $)" y"a%

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5- $' 5-2

7in c%'%"s

Pa%$icla%s 5- 5-2 A/s'l$"

c)an!"

'*

c)an!"

Assets:

Fi,e# Asset

/1/ /3 34 1.8

C%rrent asset 1/3 1>>8 41 3/.83

Total 11384 1344 3/.1

@iabilities :

C%rrent @iabilities

// /8> 4> 3.3/

Ot*ers 1811 3144 >11 1.1

Total /441 /1 84 3>.44


In$"%,%"$a$i'n

'n t*e (ear co&arative stateent $ro t*e 1 to 1/. T*e $i,e#

assets -as increase# b( 1.8 -*ile t*e C%rrent assets -as increase# b( 3/.83

an# c%rrent liabilities b( 3.3/.

CHART NO.5

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TA8LE ? @.5

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C'#,a%a$i(" S$a$"#"n$ *'% $)" y"a%

5-52 $' 52-522

Pa%$icla%s 5-2 52-22 A/s'l$"

c)an!"

'* c)an!"

Assets:

Fi,e# Asset

/3 11> .1

C%rrent asset 1>>8 3/ / 33./

Total 1344 381 //4 34.>

@iabilities :

C%rrent

@iabilities

/8> 1338> >/ 4.

Ot*ers 3144 4> />31 83.3

Total /1 1333 8/3 41.8

'n t*e (ear co&arative stateent $ro t*e 11/ to 1/

1//. T*e above table clearl( reveals t*at t*e -as treen#o%s increase in t*e

$i,e# asset to .1. 'n t*e sae (ear c%rrent asset -as increase# b( 33./ an#

t*e c%rrent liabilities -as b( 4..

CHART NO.5

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83/87


Fi$$in! $)" s$%ai!)$ Lin" T%"n& T' sal"s 7Rs. In C%'%"s

Y"a% Y 7Sal"s 7y"a%

c'&"s

5 y T%"n$

(al"s Yc

1> 4/3 1 4 1>1 83.4

1> 834 / / 834 33.

1 884/ 8>.4

1/ 4>/ / / 4>/ 11.

1/// >>8 1 4 3/ //.4

NIS (I131 ,I ,1I/ "(I 14/8 (cI131

In$"%,%"$a$i'n

T*e e9%ation o$ strai!*t @ine Tren# is

(c I aJ le,

since , I

aI H?N le I ,>?,1

( I 131 ,(I14/8 NI8 ,1I/

S%bstit%tin! t*e val%es) -e !et

A I 131?8 I 8>.4

D I 14/8?/ I 14/.8

T*e @inear tren# $or sales b( t*e et*o# o$ least s9%ares is

For 1/ , -o%l# be 3

ence ( 1/ I 8>.4 J 614/.8 637

I 8>.4 J >14.8

I /338. 6in Crores7

For 1/ L // , -o%l# be 4

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ence ( 1// I 8>.4 J 614/.8 647 7

I 8>.4 J

I /8481.4 6in crores7

F'%"cas$"& (al"

CHAPTER-1

FINDINGS; SUGGESTIONS AND CONCLUSION

FINDINGS

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Y"a% 525 523

Sal"s

7In C%'%"s

233. 2@5.@

4


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T*e c%rrent ratio o$ t*e co&an( is belo- t*e stan#ar# ratio in all t*e 8

(ears %n#er st%#( ) ence it s*o%l# be i&rove# at least to t*e stan#ar#.

T*e #ebt collection &erio# is ore t*an / #a(s -*ic* is to be re#%ce#

or t*e #ebt collection &olic( o$ t*e co&an( is to be c*an!e#.

S%itable trainin! a( be i&arte# to all t*e e,ec%tives incl%#in!

labo%rers as an# -*en t*e( are recr%ite#.

T*e !ross &ro$it o$ BE@ *as to be increase# ) t*is can be #one b(

ta+in! ste&s to re#%ce t*e cost o$ sales ) -*ic* *ave its o-n a$$ect over t*e

!ross &ro$it. As t*e cons%&tion o$ ra- aterials *ol#s a -i#er &art in t*e cost

o$ sales. esearc*er -*o is in t*e *an#s o$ t*e co&an( to a#o&t consistent

&ricin! &olic( re!ar#in! ra- aterials -*ic* %ltiatel( re#%ce t*e cost o$ sales

-*ic* in tern i&roves t*e !ross &ro$it in t*e s%bse9%ent (ears.

T*e co&an( a( ta+e one o$ t*e eas%res $or i&rovin! ore &ro$its)

sale s*o%l# be en*ance# $ro into en# t*ro%!* innovative ar+etin! tec*ni9%es.

'n a co&etitive b%siness -orl#) %nless ot*er -ise a!!ressive it is ver(

#i$$ic%lt to ac*ieve its re9%ire# sales.

T*e concern %st ta+e eas%res to avoi# #ea# stoc+ L -*ic* *as an

a#verse.

E$$ect over t*e li9%i#it( o$ t*e concern. T*e concern is re9%ire# to

#evelo& an e$$ective inventor( ana!eent s(ste.

Sales are to be increase# to +ee& -it* increase# in $i,e# Assets in or#er

i&rove its $i,e# Assets t%rnover ratio.

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CONCLUSION

B*arat eav( Electricals %nits b(in! in 'n#ia coe %n#er t*e &%rvie- o$

2NA=AATNA5 %nits. T*ere are /4 ore B*arat eav( Electricals %nits ?

#ivisions. O$ t*is B*arat eav( Electricals liite# Tir%c*ira&&alli is one t*e

%nit an# it earns ore &ro$it $or ever( (ear contin%o%sl(.

T*e co&an( *as been s%ccess$%l in eetin! t*e #ean#in! re9%ireents

o$ not onl( in 'n#ia b%t also international ar+ets in ters o$ co&licit( o$ -or+

as -ell as Tec*nolo!( etc. BE@ *as over t*e (ear establis*e# its re$erence in

to> co%ntries across t*e -orl#. T*is %nit !ives ore e&lo(ent ie to

t*o%san#s an# t*o%san#s o$ -or+ers. 't !ives ore &rotection an# sa$et( to t*e

sta$$ -or+in! in it besi#es ore concentration to t*e -el$are o$ t*e -or+ers.

BE@ is #evelo&in! cor&orate social res&onsibilit( s%c* as sel$

E&lo(ent !eneration) Environent &rotection) E#%cation ealt* ana!eent

an# e#ical ai#s an# so an. 'ts $oc%s attention is on 8 a#o&te# villa!es *avin!

nearl( in *abitations in a##ition to $inancial assistance.

Finall() ' &ra( 0o# re9%estin! to #evelo& t*e %nit ore an# in #a( b(

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