Common Size Balance sheet

OF TATA STEELS INDIA LTD

Amounts in crores
Particulars 31.03.2014 31.03.2015
Equity and liabilities
Share capital 795.32 801.55
reserve and surplus 25466.7 29934.14

Non current liabilities

Long term provisions 110 100.72
Long term borrowings 51 38.69
Deferred tax liability 1296.96 1631.6
Other Long term liabilities 5.09 7.05

Current liabilities
trade payable 1987.59 1904.62
short term provision 5884.71 6106.09
other current liabilities 3631.88 3671.18
Short term borrowings 0.14 0.02
Total 39229.39 44195.66

Assets
Non-current assets
fixed assets 14308.47 16292.63
Long term loans and advances 1480.02 1506.36
Non - current investments 2512.17 2441.64
current assets
inventory 7359.54 7836.76
cash and cash equivalents 3289.37 7588.61
trade receivables 2165.36 1722.4
Current investment 6311.26 5963.82
short term loan and advances 783.51 549.89
other current assets 1019.69 293.55

Total 39229.39 44195.66

Comperative Balance sheet

OF TATA STEELS INDIA LTD

Amounts in crores
Particulars 31.03.2014 31.03.2015
Equity and liabilities
Share capital 795.32 801.55
reserve and surplus 25466.7 29934.14
Non current liabilities
Long term provisions 110 100.72
Long term borrowings 51 38.69
Deferred tax liability 1296.96 1631.6
Other Long term liabilities 5.09 7.05

Current liabilities
trade payable 1987.59 1904.62
short term provision 5884.71 6106.09
other current liabilities 3631.88 3671.18
Short term borrowings 0.14 0.02
Total 39229.39 44195.66

Assets
Non-current assets
fixed assets 14308.47 16292.63
Long term loans and advances 1480.02 1506.36
Non - current investments 2512.17 2441.64
current assets
inventory 7359.54 7836.76
cash and cash equivalents 3289.37 7588.61
trade receivables 2165.36 1722.4
Current investment 6311.26 5963.82
short term loan and advances 783.51 549.89
other current assets 1019.69 293.55

Total 39229.39 44195.66

Comperative Income statement

OF TATA STEELS INDIA LTD

Particulars 31.03.2015 31.03.2014

Revenue 38050.53 34345.74

Less expenses 24053.01 21686.63
profit before tax 13997.52 12659.11
less tax 4389.79 3873.9
profit after tax 9607.73 8785.21

Common Income statement

OF TATA STEELS INDIA LTD

Particulars 31.03.2015 31.03.2014

Revenue 38050.53 34345.74

Less expenses 24053.01 21686.63
profit before tax 13997.52 12659.11
less tax 4389.79 3873.9
profit after tax 9607.73 8785.21

RATIOS

CURRENT ASSETS
CURRENT RATIO = CURRENT LIABILITIES

For year 2015 23955.03

11681.91

For year 2014 20928.73

11504.32

Conclusion - There is increase in current ratio which may be due to decrea

liabilities or increase in current assets. It is good sign for the comp

SHAREHOLDER'S FUNDS
PROPRIETARY RATIO = TOTAL ASSETS

For year 2015 30735.69

44195.66

For year 2014 26262.02

39229.39

Conclusion - Higher the better is the ratio. In this case year 2015 has highe
shows the better financial position of the company in that particula

NET PROFIT
NET PROFIT RATIO = NET SALES

For year 2015 13997.52

36083.21

For year 2014 12659.11

 32882.56

Conclusion - Higher the ratio better it is. In this case year

higher ratio which shows the better financial health and pr
status of the company.
D

% change of 2014 % change of 2015

2.02735755 1.8136396198
64.9173999392 67.7309491475

0.2804020149 0.2278956803
0.1300045706 0.0875425325
3.3060927024 3.6917652095
0.012974966 0.0159517926

5.0665840076 4.3095181744
15.0007685564 13.8160398555
9.2580588176 8.3066527347
0.0003568753 4.5253312203E-05
100 100

36.4738528945 36.8647735999
3.7727326374 3.4083889685
6.4037957256 5.5246148604

18.760271317 17.731967347
8.3849634165 17.1704868759
5.5197391548 3.8972152469
16.088091097 13.4941304191
1.9972525701 1.2442171924
2.5993011872 0.6642054899

100 100

tive Balance sheet

TATA STEELS INDIA LTD

Absolute Change % Change

6.23 0.7833324951
4467.44 17.5422807038
0
 0
-9.28 -8.4363636364
-12.31 -24.137254902
334.64 25.8018751542
1.96 38.5068762279
0
0
-82.97 -4.1744021654
221.38 3.7619525856
39.3 1.0820842098
-0.12 -85.7142857143
4966.27 12.6595646784
0
0
0
1984.16 13.867031206
26.34 1.7797056797
-70.53 -2.8075329297
0
477.22 6.4843726646
4299.24 130.701015696
-442.96 -20.4566446226
-347.44 -5.5050813942
-233.62 -29.8171050784
-726.14 -71.2118388922
0
4966.27 12.6595646784

statement
DIA LTD

Absolute Change % Change

3704.79 10.7867525929
2366.38 10.9116999737
1338.41 10.5727021884
515.89 13.3170706523
822.52 9.3625536555

atement
DIA LTD

% change 04 2014 % change of 2015

100 100
 63.2133376329 63.1421247584
36.7866623671 36.8578752416
11.5367381217 11.2791280665
25.2499242455 25.5787471751

CURRENT ASSETS
CURRENT LIABILITIES

2.05

1.82

nt ratio which may be due to decrease in current

t assets. It is good sign for the company.

HAREHOLDER'S FUNDS
TOTAL ASSETS

0.70

0.67

tio. In this case year 2015 has higher ratio which

on of the company in that particular year

X 100

X 100 38.79

X 100 38.50
 X 100 38.50

better it is. In this case year 2015 has

etter financial health and profitability
f the company.