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PROJECT REPORT

OF
RATIO ANALYSIS
OF
THINK NEXT
TECHNOLOGY PVT.LTD
IN MOHALI (X1)
PHASE
SUBMITTED TO

HIMACHAL PRADESH
UNIVERSITY
TRAINING IN FINANCE
SESSION 2015-16

UNDER GUIDENCE :

URVASHI THAKUR

NAME:SUSHAMA DEVI
ROLL NO :11751

KC GROUP OF INSTITUTIONS IN
PANDOGA UNA(HP)

Introduction of think next


PVT.LTD

CLASSIFICATION OF
RATIO

2 nd page
SUMMARY OF RATIOS

I. Liquidity Ratios
S.
No.

Ratio to be
Computed

Formula

Components

1.

Current ratio

Current assets
current liabilities

2.

Quick ratio or
acid test ratio
or liquid ratio
Absolute
liquid ratio

Liquid assets
Current liabilities

1.current
assets
2.current
liabilities
1.liquid assets
2.current
liabilities
1. Absolute
Liquid Assets =
Cash in Hand +
Cash at Bank +
Marketable
Securities 2.
Current
Liabilities

3.

Absolute liquid assets


Current liabilities

II. Profitability
Ratios
1.

Gross Profit
Ratio

Gross Profit
x 100
Net Sales

2.

Operating
Ratio

Operating Cost
x 100
Net Sales

3.

Operating
Profit Ratio

Operating Profit
x 100
Net Sales

4.

Net Profit
Ratio

Net Profit after tax


x 100
Net Sales

5.

Return on
Investment
Ratio

Net Profit after Interest


and Taxes
x 100

I. Gross Profit
= (Sales Cost of
goods sold) 2.
Net Sales =
(Gross Sales Sales Return)
1. Operating
Cost = (Cost of
goods Sold +
Administrative
Expenses +
Selling and
Distribution
Expenses) 2.
Net Sales
I. Operating
Profit = (Net
Sales Operating
Cost) 2. Net
Sales
I. Net Profit
after tax = (Net
Profit - Tax
paid) 2. Net
Sales
I. Net Profit =
Net Profit
Interest and

Shareholders' Funds or
Investments

6.

Return on
Capital
Employed
Ratio

Net Profit after taxes


x 100
Gross Capital Employed
(or)
Net Profit after taxes
before Interest
x 100
Gross Capital Employed
(or)
Net Profit after taxes
before Interest
x 100
Average Capital
Employed or Net
Capital Employed

Taxes 2.
Shareholders'
Investment =
(Equity Share
Capital +
Preference
Share Capital +
Reserves and
Surplus
Accumulated
Losses)
I. Net Profit
after tax = (Net
Profit - Tax
Paid) 2. Gross
Capital
Employed =
(Fixed Assets +
Current
Assets) 3.
Average
Capital
Employed
Opening
Capital
Employed +
Closing Capital
Employed
2 (or) Average
Capital
Employed =
Net Capital
Employed + Y2
of Profit after
tax 4. Net
Capital
Employed =
(Total Assets Current
Liabilities)

Gross profit ratio=Gross profit/sale*100


Particula
r
Sale of
goods
Sale of
software
TOTAL
GROSS
PROFIT
Result

2013-14

2012-13

863310

646100

1720114

707250

2583424 1353350
395979
15.66

NET PROFIT RATIO=NET PROFIT/SALE*100


PARTICULAR
NET PROFIT
SALE
RESULT

2013-14
190280
2583424
7.367

CURRENT RATIO=CURRENT ASSET/CURRENT LIABILITIES


PARTICULAR
CURRENT ASSET
CURRENT LIABILTIES
RESULT

2013-14
1150986
1150986
1

QUICK RATIO=CLOSING STOCK/CURRENT LIABILITIES


PARTICULAR
STOCK
CURRENT LIABILITIES
RESULT

2013-14
1138646
1150986
0.99

DEBTOR STOCK TURNOVER=DEBTOR/SALE*365

THINK NEXT TECHNOLOGY


PVT.LTD

SCF 113,SECOND
FLOOR,PHASE
11,MOHALI
PROFIT AND
LOSS
STATEMENT

FOR THE YEAR ENDED


31ST MARCH 2014
PARTI
CULA
R
Revenue from operation

CURRENT
YEAR

4327074

13533
50
80232
0
21756
70

408319
-12340

25010
1
0

2583424

other income

1743650
total
revenue

PREVIO
US
YEAR

Expenses
Purchases
change in inventories
benefit
employee benefit expenc
e
e

4051710

12573
53
1929.
65
10166
3
50698
2
21180
29

275363.
7

57641
.35

275363.
7

57641
.35

2246538

finance cost

3396.36
114034.
6

dep and amortization exp


other exp

1291762
total
exp

profit before exceptional and extrodinary


item tax
excepational iteam

profit before extra ordinary iteam and tax

extra ordinary iteam

275363.
7

57641
.35

64400

12619

20683

5193

190280.
7

39829
.35

profit from discontinuing operation

tax expenses of
discontinuing
operation

profit from discontinuing operations

190280.
7

39829
.35

19.03
19.03

3.98
3.98

profit before tax

TAX EXPENSE
1.current tax
2.deferred

tax

profit from the year from continuing


operation

Profit for the period

Earning per equity share


1.basic
2.diluted

THINK NEXT TECHNOLOGY


PVT.LTD
SCF 113,SECOD FLOOR,PHASE
11,MOHALI
BALANCE SHEET AS ON 31ST
MARCH,2014
PARTICULA
R
EQUITY AND
1 LIABILITIES
shareholde
1 r fund
a shareholder capital
b reserves and surplus
money recived against share
c warrants

share application money


2 pending allotement
non current asset
3 liabilities
a long term borrowing
deferred tax
b liabilities
other long term
c liabilities
d long term provision
current
4 liabilities
other current
a liabilities
trade
b payables
c short term provision
total
equity&liabilities

CURENT
YEAR

PREVIOUS
YEAR

100000
234671

100000

41416

20733

0
0

0
0

697880

126575

0
77019

68304
12619

1150986

372622

II
.
1
a
1
2
3
4
b
c
d
e

asset
non current
asset
fixed asset
tagibles
asset
intangible
assets
capital work in
progress
intangible assets under
development
non current
investment
deferred tax assets
long term loans and
advance
other non current
assets

current
2 assets
a current investments
b inventories
trade
c receivables
cash and cash
d equivalets
short term loans and
e advance
f other current assets
total
asset

678219.4
5

164376

0
0

0
0

104307

43398

0
12340

0
0

260730

90000

95390.29

74848.05

0
0

0
0

1150986

372622

Conclusion
1. The company short term financial position is found and satisfactory
because as well as quick ratio is good and there is no current liabilities
the company each years which means company is not pay to creditor.
2. From the point of view of long term financial position of the company debt
equity ratio is zero which means company is less dependent on outside
loans.
3. Cash profit ratio, return on shareholder fund ratio earning are increasing
each years. It is a good sign for the company.
At the end, we can say that the financial position of the company is sound of
the

THINK NEXT TECHNOLOGY PVT.LTD.

SUSHAMA DEVI

TABLE OF CONTENT
SR.NO
CONTENT

1.INTRODUCTION TO THINK NEXT TECHNOLOGY


PVT .LTD
2.MAJOR PRODUCT OF THINK NEXT
TECHNOLOGY PVT.LTD
3.RATIO ANALYSIS
4.ADVANTAGE,LIMINATATION OF RATIO
5.HOW TO ANALIZING YOUR BUSINESS USING
FIANCIAL
6.CLASSIFICATIONS OF RATIO
7.SUMMARY OF RATIO

8.PROFIT&LOSS ACCOUNT OF THINK NEXT


TECHNOLOGY PVT. LTD
9.BALANCE SHEET OF THINK NEXT
TECHNOLOGY PVT.LTD
10. CONCLUSION