CHAPTER 2(20-34)

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CHAPTER 2

2. DATA ANALYSIS AND INTERPRETATION

2.1 COMPARATIVE STATEMENT

The comparative financial statements are statement of the financial position at

different periods of time. The elements of financial position are shown in a

comparative form so as to give an idea of financial position at two or more

periods. Any statement prepared in a comparative form will be covered in

comparative statement. From practical point of view generally two financial

statements are prepared in comparative form for financial analysis purposes. Not

only the comparison of the figure of two periods but also be relationship

between Balance sheet and income statement enables an in-depth study of financial

position and operative results. The comparative statement may show:

1. Absolute figure

. !hange in absolute figure

". Absolute data in terms of percentages.

#. $ncrease or decrease in terms of percentage.

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COMPARITIVE STATEMENT ANALYSIS OF INCOME STATEMENT IN

2008-2009

TABLE NO.1

1. %ales have been increased by 1"& and cost of goods by 1& so overallgross profit has been increased by 1'&.

. Although operating e(penses have increased by 1'& the increase in gross

profit is sufficient to compensate for the increase in operating e(penses and

hence there has been an overall increase in operational profits by )&.

". There is an increase in net profit after ta( amount increased by )&.

#. $t may be concluded that there is a sufficient progress in the company and the

overall profitability of the company is good.

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Partic!ar"2008

#i$ R"%

2009

#i$ R"%

I$cr&a"&'D&cr&a"&

#i$ R"%

P&rc&$ta(&

#)%

N&t "a!&" *'"+1*+ 1))*#*#, 11+)++,' 1"

L&""* c+"t +,

(++" "+!

,#)"* *1)"*" *#'+""# 1

r+"" /r+,it 1++'#1#* 1'*)##" "11)", 1'

L&""* +/&rati$(

&/&$"&"

"11"'+ *''#, 1#+*)+1 1'

+/&rati$(

/r+,it

,)1#* +*1#'*# 111,"+ )

L&""* i$t&r&"t *')1*) "#*'#" ,**+" )

N&t /r+,it

&,+r& ta

,'')#* 11+,"' -#*,",)1 -*1

L&""* I$c+&

ta

1#"# 1''*"') ,1)#* #)

N&t /r+,it a,t&r

ta

+1""#) "+,"1 1"1,# )

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2009-2010

TABLE NO.2

Partic!ar"2009

#i$ R"%

2010

#i$ R"%

I$cr&a"&'D&cr&a"&

#i$ R"%

P&rc&$ta(&

#)%

N&t "a!&" 1))*#*#, *+++1"*" -1#1*1#+ -1#

L&""* c+"t +,

(++" "+!

*1)"*" "1"1 -*,)) -11

r+"" /r+,it 1'*)##" 1#"#*11 -,#,++ -*

L&""* +/&rati$(

&/&$"&"

*''#, +,"+1*+ -+1,', -+

+/&rati$( /r+,it +*1#'*# ,1)1"+,1 -11+1""" -,

L&""* i$t&r&"t "#*'#" *#,#)' -+"","# -1*

N&t /r+,it &,+r&

ta

11+,"' ,"*,')+) #),1"" "+

L&"" *I$c+& ta 1''*"') +1#'1) -1"*"#*) -+'

N&t /r+,it a,t&r

ta

"+,"1 ,##"') -1'1*"# -+

1. %ales have been decreased by 1#& and cost of goods by 11& so overall

gross profit has been decreased by *&.

. Although operating e(penses have decreased by +& the decrease in gross

profit is not sufficient to compensate for the operating e(penses and hence

there has been an overall decrease in operational profits by ,&.

". There is an decrease in net profit after ta( amount decreased by +&.

#. $t may be concluded that there is not sufficient progress in the company and

the overall profitability of the company is not good.

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2010-2011

TABLE NO.3

Partic!ar"2010

#i$ R"%

2011

#i$ R"%

I$cr&a"&'D&cr&a"&

#i$ R"%

P&rc&$ta(&

#)%

N&t "a!&" *+++1"*" "*1'*# -+*#1,#1 -"

L&""* c+"t +, (++"

"+!

"1"1 1'1+)))" -,"1,"1+' -#

r+"" /r+,it 1#"#*11 #+,'*"' -'+**" -+*

L&""* +/&rati$(

&/&$"&"

+,"+1*+ 1,+*,*, -#'" -"

+/&rati$( /r+,it ,1)1"+,1 1')*#+ -"*1)#'), -,

L&""* I$t&r&"t *#,#)' #,# -"*+ -1"

N&t /r+,it &,+r& ta ,"*,')+) 1,"*1** -"*# -1

L&""* I$c+& ta +1#'1) 1",,1' -#'"'1 -*

N&t /r+,it a,t&r ta ,##"') 1,,1+*) -"*',1+" -

1. %ales have been decreased by "& and cost of goods by #& so overall

gross profit has been decreased by +*&.

. Although operating e(penses have decreased by "& the decrease in gross

profit is not sufficient to compensate for the operating e(penses and hence

there has been an overall decrease in operational profits by ,&.

". There is an decrease in net profit after ta( amount decreased by &.

#. $t may be concluded that there is not sufficient progress in the company and

the overall profitability of the company is not good.


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2011-2012

TABLE NO.4

Partic!ar"

2011

#i$ R"%

2012

#i$ R"%

I$cr&a"&'D&cr&a"&

#i$ R"%

P&rc&$ta(&

#)%

N&t "a!&" "*1'*# ")*")+# #'+" )

L&"" *c+"t +,

(++" "+!

1'1+)))" ,*+*1 "',1* )+

r+"" /r+,it #+,'*"' 1##))*#" '#1))# )'

L&""* +/&rati$(

&/&$"&"

1,+*,*, +#* ##')#* ,+

+/&rati$( /r+,it 1')*#+ #*))' ",1+"*"

L&""* I$t&r&"t #,# #** -,)),# -1)

N&t /r+,it &,+r&

ta

1,"*1** ,)'#,1 "#'1"'

L&""* I$c+& ta 1",,1' +1"#" -#1+ -,,

N&t /r+,it a,t&rta

1,,1+*) ,)",,*+) "#*"')," ,

1. %ales have been increased by )& and cost of goods by )+& so

overall gross profit has been increased by )'&.

. Although operating e(penses have increased by ,+& the increase in gross

profit is sufficient to compensate for the increase in operating e(penses and

hence there has been an overall increase in operational profits by &.

". There is an increase in net profit after ta( amount increased by ,&.

#. $t may be concluded that there is a sufficient progress in the company and the

overall profitability of the company is good.

COMPARITIVE STATEMENT ANALYSIS OF BALANCE SHEET IN 2008-

2009

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5. TABLE NO.5

Partic!ar"2008

#i$ R"%

2009

#i$ R"%

I$cr&a"&'D&cr&a"&

#i$ R"%

P&rc&$ta(&

#)%

Fi& A""&t"*

r+"" B!+c6 "+11 "+)'## ###*

L&""* D&/r&ciati+$ 1,)"1,# 1+'+'," 1)'"''

N&t B!+c6 *)'+" ""''1 -+#*' -*

Crr&$t A""&t"*

I$7&$t+ri&" #,1*#" 1,,))) *)"+" 1*

S$r D&t+r" 1)"** 1*#1*, -+1+)") -1

Ca" a$ Ba$6 Ba!a$c& 1#*'# 11")" -")++1 -1

L+a$ a$ A7a$c&" ,*+,+,"+ ,",)),' -,1,,'## -'

T+ta! Crr&$t A""&t" *,+'1*"# *,,',1, -'++* -).)1

T+ta! A""&t" '"1#' ''+'1#" -#,+,# -1

Liai!iti&"*

Sar&+!&r": F$" #,+"11 ',#* 1" 11

crr&$t Liai!iti&" +*,,+1, +"*"))") -#),,*, -+

Pr+7i"i+$" 1'+*1 1*,',+, ,++'# #"T+ta! Liai!iti&" '"1#' ''+'1#" -#,+,# -1

!urrent assets have been decreased by ).1& than liabilities by +&.i.e.

current asset are less than current liabilities. Fi(ed assets have been decreased by

nearly *& and overall assets have been decreased by 1&. !apital has been

increased by 11& and loan creditors have been increased by 1,&. $t indicates

fund flow of management is poor. verall financial position of the company is

not satisfactory in this year.


2010

TABLE NO.;

Partic!ar"2009 2010 I$cr&a"&'D&cr&a"& P&rc&$ta(&

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#i$ R"% #i$ R"% #i$ R"% #)%

Fi& A""&t"*

r+"" B!+c6 "+)'## +'")# "+11)" 1#

L&""* D&/r&ciati+$ 1+'+'," 1+1"* 1"##' *

N&t B!+c6 ""''1 '+)++, 1**++# +

Crr&$t A""&t"*

I$7&$t+ri&" 1,,))) #,"#+ -*)1+#"" -+#

S$r D&t+r" 1*#1*, )#,"'" -1+"+#+# -*'

Ca" a$ Ba$6 Ba!a$c& 11")" #+'"* 1"#+'", 1)

L+a$ a$ A7a$c&" ,",)),' ")++,#, -*",1+ -#"

T+ta! Crr&$t A""&t" *,,',1, "'1#"" -#,**)*' -,".+

T+ta! A""&t" ''+'1#" #*'#'** -#"''#1,, -#

Liai!iti&"*

Sar&+!&r": F$" ',#* ###'1*'1 11"#" +"

crr&$t Liai!iti&" +"*"))") #1""#,, -,'+'+,, -'#

Pr+7i"i+$" 1*,',+, "#'+# -1,)''" -*1

T+ta! Liai!iti&" ''+'1#" #*'#'** -#"''#1,, -#

!urrent assets have been decreased by ,".+& than liabilities by '#& i.e.

current asset are less than current liabilities. Fi(ed assets have been increased by

nearly +& and overall assets have been decreased by #&. !apital has been

increased by +"& and loan creditors have been increased by &11. $t indicates fund

flow of management is poor. verall financial position of the company is not

satisfactory in this year.


2011

TABLE NO.RE.1

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CHAPTER 2(20-34)