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8/16/2019 Final Report Wip
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A
Project Study Report
On
Training Undertaken at
Titled
“FINANCIAL STATEMENT ANALYSIS OF
VIDEOCON IND. LTD.”
Submitted in partial fulfillment for the
Award of degree of Post Graduate Diploma in Business Management
SUBMITTED BY:- SUBMITTED TO:-
DIVYA AGARWAL
PGDM-BM
2015-2017
1
PROF. ULLAS P.RAMAKRISHNAN
FMS-IRM
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PREFACE
Winter intern!ip i an integral part o" our acade#ic curriculu#$ %uring t!e training a tudent
get an opportunity to et t!e practical apect o" t!eory$ T!eory #ake t!e concept clear$
& "eel great pleaure in u'#itting t!i piece o" (ork a #y (inter training project) taken "ro#
*&%+O,O &%$ .T%$) /aipur$
& !ope t!at t!i (ork (ill proide "ruit"ul reult in t!e eye o" t!e reader$ &t i !ence epected t!at
creating o" t!i !all 'ene"it t!e reader in all apect$
T!e project deal (it! nearly all t!e apect o" "inancial tate#ent analyi o! *ideocon &%$
ltd$ & !ae tried #y 'et to coer nearly all t!e apect related to t!e (orking title o" t!e project i
“FINANCIAL STATMENT ANALYSIS OF VIDEOCON IND LTD”, Ja!"#$ &t i done in a
ery cordial #anner$ T!i reearc! i an atte#pt to preent a report on account o" little practical
kno(ledge$ &n #y opinion) t!e reader (ill 'e ati"ied (it! t!e project in all (ay$ & guarantee
t!e original (ork and aut!enticity o" t!i$
2
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ACKNOWLEDGEMENT
& epre #y incere t!ank to #y project guide) M#. VIJAY PAREEK %eignation GENERAL
MANAGER and PROF. ULLAS P.RAMAKRISHNAN "or guiding #e rig!t "ro# t!e
inception till t!e ucce"ul co#pletion o" t!e project$ & incerely ackno(ledge !i# "or etending
t!eir alua'le guidance) upport "or literature) critical reie( o" project and t!e report and a'oe
all t!e #oral upport !e !ad proided to #e (it! all tage o" t!i project$
& (ould alo like to t!ank all t!e #e#'er o" *&%+O,O &% .T% and #y colleague
(!o gae #e "ruit"ul in"or#ation to "ini! #y project$
P$a%&: Na'&:
Ja!"# D()a A*#a+a$
PGDM-BM /
012-01
3
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TABLE OF CONTENTS
PARTICULARS PAGE NO
P#&3a%&
A%456+$&7*&'&58 9
1$1 &ntroduction to *ideocon ind ltd -11
1$2 3iion) 4oal And O'jectie 12
1$ OR4A&6AT&O STRU,TUR+,ART
1-1
1$ 8uine %ecription 15
1$5 SWOT Analyi o" *&. 1-;;
4
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I58#67"%865 86 VIL
*ideocon i t!e ery popular and ery relia'le co#pany in conu#er dura'le ector$ &t (a
eta'li!ed in 19:7 'y late 3r$ andlal #ad!a lal d!oot$ &n t!oe ti#e it entered in t!e #arket
(it! color and 8;W Teleiion and Wa!ing 3ac!ine$ T!e year 19:9-1990 a( t!e adent o"
o#e +ntertain#ent Syte#) +lectric 3otor and A,$ Re"rigerator and ,ooler 'y *ideocon
ca#e in t!e year 1991$ &n 1995 *ideocon entered into t!e #anu"acturing o" 4la S!ell "or ,RT
and in 199< ca#e (it! =itc!en Appliance and ,rude Oil$ &n 199: *ideocon entured into
,o#preor and ,o#preor 3otor$ &t took oer P!ilip ,olor T* plant in 2000 and planto" +lectrolu &ndia in 2005$ &n t!e a#e year *ideocon ac>uired T!o#pon ,PT$ (e can get
co#pete in"or#ation 'y going t!roug! co#pany? pro"it$
*ideocon today i a 3ulti-"aceted) @2 8 4roup) (it! nine State o" t!e Art) 3anu"acturing
"acilitie all oer &ndia$ ig!ly uali"ied +ngineer) Trained in /apan) 'acked 'y
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Mission, Goal & Objectie
G6a$:
CTo ac!iee #ai#u# ,uto#er ati"action t!roug! Our Product and Serice) 'y
continuouly proiding latet Tec!nology Product to delig!t t!e ,uto#er$D
O>65:
“To delig!t E delier innoatie product t!roug! ingeniou trategy intrepid entrepreneur!ip)
i#proed tec!nology) inig!t"ul #arketing and inpired t!inking a'out t!e "utureD
VISION
“To 'ring !appine in eery !o#e (it! glo'al preence o""ering !ig! >uality CeD- product to
eae E enric! !u#an li"e”.
6
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ORGANI?ATION STRUCTURE CHART
7
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INTRODUCTION OF TOPIC
&TRO%U,T&O
TFP+S
INTRODUCTION OF FINANCIAL STATEMENT ANALYSIS
T!e tudy o" "inancial tate#ent i prepared "or t!e purpoe o" preenting a periodical reie( or
report 'y t!e #anage#ent o" and deal (it! t!e tate o" inet#ent in 'uine and reult
ac!ieed during t!e period under reie($ t!ey re"lect t!e "inancial poition and operating
trengt! or (eakne o" t!e concern 'y properly eta'li!ing relation!ip 'et(een t!e ite# o"
t!e 'alance !eet and re#oe tate#ent$
Ginancial tate#ent analyi can 'e under taken eit!er 'y t!e #anage#ent o" t!e "ir# or 'y t!e
outide partie$ T!e nature o" analyi de"er depending upon t!e purpoe o" t!e analyi$ t!e
analyt i a'le to ay !o( (ell t!e "ir# could utiliHe t!e reource o" t!e ociety in generating
good and erice $ Turnoer ratio are t!e 'et tool in deciding t!ee apect$
T!e "inancial poition o" co#pany (ill 'e analyHed (it! t!e !elp o" annual report
o" co#pany$ A"ter interpreting annual report analyi (ill 'e proided$
TYPES
Ratio
8alance !eet
Trend Analyi
Gund "lo( tate#ent
,a! "lo( tate#ent
8
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9
Da8a A5a$)>>
A57
I58!#&8a865
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Secondary
datasources
Internal
Procedure
manuals
ERP
Reports
Other
Reports
Eternal
Re!rence
"oo#s
$orld $de
$e%
Da8a C6$$&%865 :
T!i reearc! tudy i 'aed on econdary data) #ean data t!at are already aaila'le i$e$ t!e data
(!ic! !ae 'een already collected and analyHed 'y o#e one ele$
Secondary data are ued "or t!e tudy o" Ratio analyi o" t!i co#pany$ To collect t!e data &
!ae re"er I ,o#pany annual report) annual #agaHine) lat 5 year 'alance !eet) and ca! "lo(
tate#ent$
T66$> A!!$&7:
F6# a5a$)>>
Ratio
8alance !eet
Trend Analyi
Gund "lo( tate#ent
,a! "lo( tate#ent
F6# I58!#&8a865
8ar grap!
Ta'le
1&
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Ca>@ 3$6+ >8a8&'&58 OF
V7&6%65 019-01;
11
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F575*> a57 >"**&>865>
• ,urrent ratio and >uick ratio !o( t!at *ideocon i u""ering "ro# ece capitaliHation
pro'le#$
• &nentory turnoer ratio i ery !ig! it #ean inentory control o" co#pany i good$
• *&. i trying to decreae t!eir (orking capital 'y increae t!eir creditor and reducing
t!eir de'tor$
• Working capital increae in year 201-1 'ecaue li>uidity o" "ir# i ound$
• Working capital #anage#ent i ati"actory$
• T!e co#pany !ould et t!e initial tandard to co#pare t!e 'udgeting per"or#ance o" t!e
ariou depart#ent$
• &ncreae t!e nu#'er o" engineer in a"ter ale erice depart#ent$
• ,o#pany !ould concentrate #ore on it #ajor drier .+%) #o'ile) 'randing and
pro#otion !ould 'e done e""ectiely a it create a long lating i#age in t!e #ind o"
t!e cuto#er$
SUGGESTION AND RECOMMANDATION T!e .i>uidity Ratio !o( t!at t!e li>uidator poition o" t!e co#pany i increaing a all
t!ee ratio I ,urrent Ratio) uick Ratio !ae 'een increaed during t!e year 200:-2011
o try to #aintain t!at ratio$
.eerage poition i t!e co#pany i good$ So t!e co#pany !ould #aintain t!e poition
o" leerage$
,apital Turnoer Ratio !o( t!at t!e co#pany operating inco#e i increaing
continuouly$ T!i i good "or co#pany$ So it !ould try to #aintain it$ T!e et Pro"it Ratio i decline i !ig! olu#e$ &t !o( t!at t!e ine""iciency E
unpredicta'ility o" 'uine$ &t decline caue o" t!at !uge a#ount to pay o" interi#
propoed diidend$
12
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CONCLUSIONS
Gro# t!e tudy o" ratio analyi) & !ae "ound t!at it i a ery di""icult tak to #aintain ideal
ratio in uc! a 'ig organiHation$ T!ere are ariou "actor a""ecting (!ile #anaging ratio
analyi like credit policy) inentory #anage#ent yte#) production cycle etc$ 8ut it i ery
i#portant to #anage it eery ituation$
*ideoconB current ratio i "ar 'etter t!an it ideal ratio) o in t!e "uture i" *ideoconB can
'orro( o#e #oney Gro# t!e #arket) i" itB neceary$
Ratio #ake t!e related in"or#ation co#para'le$ A ingle "igure 'y itel" !a no #eaning) 'ut
(!en epreed in ter# o" a related "igure) it yield igni"icant inter"erence$ T!u) ratio are
relatie "igure re"lecting t!e relation!ip 'et(een related aria'le$ T!eir ue a tool o"
"inancial analyi inole t!eir co#parion a ingle ratio) like a'olute "igure) are not o"
#uc! ue$
Ratio analyi !a a #ajor igni"icance in analyHing t!e "inancial per"or#ance o" a co#pany
oer a period o" ti#e$ %eciion a""ecting product price) per unit cot) olu#e or e""iciency
!ae an i#pact on t!e pro"it #argin or turnoer ratio o" a co#pany$
13
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Bibliography
All this matter of this report is collected from the: -
8ook Re"erredJ
K8aic Ginancial 3anage#ent - 3 F =!an
P = /ain
KGinancial 3anage#ent I pearon education
Annual Report
We'ite
• L((($kri'!co$net• L((($kri'!coindia$co#
• LWWW$W&=&P+%&A$,O3
• L((($google$co#
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