Procter and Gamble Hygiene and Health care limited

Procter and GambleHygiene and Health care limitedPresented by:Riddhi sawal -88Pooja parikh-77Sharvani pawar-100Mamata bangera-65Natasha fernandes-69

11Flow of presentationCompany overviewGrowth opportunitiesCSR activitiesProfit and loss A/cBalance Sheet Ratio analysisDirectors report Auditors reportSuggestionsconclusion22Company overviewEstablished in 1964,P&G India now serves 650 million consumers across India.

P&G is one of the largest and among the fastest growing consumer goods companies in India.

P&G operates under three entities in India.

Superior product proposition and technological innovations have enabled P&G to achieve market leadership.

3CSR activities

Social activities: P&G Shiksha Project Parivartan Timely Disaster Relief

Environmental Sustainability

4

Growth opportunitiesAn opportunity for P&G is health products for men.

Using online social networks and internet marketing techniques.

Tap rural markets and increase penetration in urban areas.

Mergers and acquisition to strengthen its brand.

5Profit and loss statement6

7Statement of Profit and Loss for the year ended June 30, 2013For the year endedFor the year endedDIFFERENCES in lakhs% changeJune 30, 2013June 30, 2012 in Lakhs(Rs) in Lakhs(Rs)INCOMERevenue from Operations (Gross)169,858130,38439,474.0030.28%Less: Excise Duty1,180643537.0083.51%Revenue from Operations (Net)168,678129,74138,937.0030.01%Other Income6,6965,0921,604.0031.50%Total Revenue175,374134,83340,541.0030.07%EXPENSESCost of Raw and Packing Material Consumed49,410.0039,5899,821.0024.81%Purchase of Stock-in-Trade24,37914,5069,873.0068.06%Changes in inventories of Finished Goods, Work-in-Progress and3,3391,6671,672.00100.30%Stock-in-TradeEmployee Benefits Expense9,9656,4663,499.0054.11%Finance Costs13-2.00-66.67%Depreciation and Amortization Expense3,1312,808323.0011.50%Other Expenses63,20750,82612,381.0024.36%Total Expenses146,754112,53134,223.0030.41%Profit before Tax28,62022,3026,318.0028.33%Tax ExpenseCurrent Tax Expense8,4405,8962,544.0043.15%Less: MAT Credit Entitlement1,289-1,289.00-100.00%Deferred Tax (Credit) (Net)142434-292.00-67.28%Profit after Tax for the year20,32218,1292,193.0012.10%

Balance sheet analysis

89BALANCE SHEET AS ON 30TH JUNE 2013 Difference in Rs in lakhsPercentage difference2013 Rs. In Lakh2013 Rs in lakh2012 Rs in lakh 2012 RS in lakh EQUITY AND LIABILITIES Shareholders fundsShare capital 32463246Reserves and surplus 772868053266458697041082815.53 %Non- current liabilitiesother long term liabilities3636Long term provisions243279220256238.98 %Current liabilitiesTrade payable2044625536other current liabilities85705401short term provisions997438990895739894-904-2.27 %TOTAL 119801109854ASSETSNon-current assetsFixed AssetsTangible2148719839Capital work in progress41242891Deferred Tax Assets (Net)295153Long term loans and advances981410038Other Non-Current Assets113573143292528068.52 %Current assetsInventories118909227Trade receivables80874815cash and Bank balances1660318327Short tem loans and advances4693842540Other Current assets 5528407021107692971419.28 %TOTAL 119801109854Ratio analysis10

CURRENT RATIOIndicates short term solvency / short term financial strength of the company.Formula: Current Assets/ Current Liabilities.General standard 2:1High current ratio indicates presence of idle funds.Low current ratio indicates inadequacy of funds.1111QUICK RATIOIndicates immediate solvency / financial strength of company.Formula: Quick Assets/ Quick Liabilities.Ideally quick ratio should be : 1:1Quick ratio higher than 1:1 business can meet its current financial obligations . Lower than 1:1 then relies too much on inventory and other assets .12EARNING PER SHAREUseful measure of profitability.Formula: (PAT Pref. dividend) / Number of equity shares.EPS indicates earning power of company has improved or deteriorated.13DIVIDEND PAYOUT RATIOCompares the dividend paid by company to its earnings.Formula: (Dividend per share / EPS) 100 .Mature , stable and large companies usually have higher dividend payout ratio.

14Directors ReportFinancial results

Dividend

Business Performance

Health Care Business

Re-launch of Old Spice Brand

15

Auditors reportReport on the Financial Statements

Managements Responsibility for the Financial Statements

Auditors Responsibility

Opinion

Report on Other Legal and Regulatory Requirements

16

SuggestionsFocus on Value Creation

Higher productivity & lower costs

1718