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Presented By:
Mamta kumari Sah
Yamini Yadav
M.com II
Trent analysis is useful and significant to
following different users :
# Finance Manager
# Top Management
# Trade Creditors
# Investors
# Others.
To study the financial performance of AshokLeyland; and
To show the financial health of the firm by trendanalysis of last five years.
In the light of the above framed objective followinghypotheses are set to arrive at appropriateconclusion and findings.
The financial performance of Ashok Leyland showsa growing(upward) trend.
Profit and loss A/c:
2011 2012 2013 2014 2015
total revenue 100% 114.61% 110.31% 88.62% 121.54%
0%
20%
40%
60%
80%
100%
120%
140%
Tre
nd
%
2011 2012 2013 2014 2015
expenses 100% 116.03% 111.88% 92.34% 124.28%
0%
20%
40%
60%
80%
100%
120%
140%
Tre
nd
%
2011 2012 2013 2014 2015
earning per share 100% 86.05% 58.70% 11.37% 55.15%
0%
20%
40%
60%
80%
100%
120%
Tre
nd
%
2011 2012 2013 2014 2015
Deprection 100% 131.92% 142.38% 140.98% 155.68%
0%
20%
40%
60%
80%
100%
120%
140%
160%
180%
Tre
nd
%
2011 2012 2013 2014 2015
share capital 100% 200% 200% 200% 213.92%
0%
50%
100%
150%
200%
250%
Tre
nd
%
Share Capital
2011 2012 2013 2014 2015
Reserve & surplus 100% 102.92% 109.37% 109.18% 126.21%
0%
20%
40%
60%
80%
100%
120%
140%
Tre
nd
%
Reserve & surplus
2011 2012 2013 2014 2015
Fixed assets 100% 109.41% 119.61% 117.02% 107.69%
90%
95%
100%
105%
110%
115%
120%
125%
Tre
nd
%Fixed Assets
2011 2012 2013 2014 2015
Investments 100% 124.75% 190.05% 226.80% 215.35%
0%
50%
100%
150%
200%
250%A
xis
Tit
le
Investments
Following conclusion can be drawn after analyzing the balance sheet and profit &
loss a/c :
The hypotheses stated above is partly accepted and party rejected as the company is
not showing upward trend.
Year 2013 was not a good year for the company as is there was a major fall in its
fixed assets, total revenue and earnings per share.
Increase and decrease in earnings per share was largely depended on the net profit of
the company.
The share capital was constant from year 2011 to 2014 but it was increased in year
204-15 .
Increase in deprecation is because of acquisition of new assets or modification in
existing assets.
The study was limited to only 5 years.
The study was purely based on secondary data which were
taken from the annual report of the company.
The study is based on the past records
Websites
http://www.ashokleyland.com
www.moneycontrol.com
http://financial-dictionary.thefreedictionary.com
http://wiki.answer.com
Book:
T.S Grewal “Analysis of financial statements”, sultan chans & sons, 2006