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Профессиональный Документы
Культура Документы
Dec-06
Dec-07
Rs. Crore
Networth
Authorized
capital
12mths
938.10
12mths
1261.20
Solution
225
Dec-08
Solution
Dec-09
Solution
Dec-10
Solution
Dec-11
Solution
12mths
134.44
1712.96
12mths
182.60
2102.50
12mths
224.12
2488.00
12mths
265.22
3043.62
225
100.00
225
100.00
225
100.00
225
100.00
225
145.8
199.1
136.56
219.57
150.60
219.5
150.55
220
150.89
220.12
199.1
136.56
219.57
150.60
219.5
150.55
220
150.89
220.12
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
0.0
792.30
1062.10
134.05
1493.39
188.49
1883.00
237.66
2268.00
286.26
2823.50
761.8
1030.5
135.27
1459.4
191.57
1861.7
244.38
2249.4
295.27
2802.64
46
121.2
263.48
178
386.96
194.9
423.70
194.9
423.70
263.26
715.8
909.3
127.03
1281.4
179.02
1666.8
232.86
2054.5
287.02
2539.38
29.9
31
103.68
33.39
111.67
20.7
69.23
18
60.20
20.26
0.6
0.6
100.00
0.6
100.00
0.6
100.00
0.6
100.00
0.6
Issued capital
324.4
100.0
151.0
151.0
Preference
capital
Reserves &
surplus
Free Reserves
Share
premium
reserves
Other Free
Reserves
Specific
reserves
Revaluation
reserves
#DIV/0!
356.4
367.9
572.3
354.8
Accumulated
losses
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
Borrowings
260
186.4
71.69
264.31
101.66
177.2
68.15
111.5
42.88
83.73
Bank
borrowing
35.1
3.2
9.12
90.57
258.03
110.9
315.95
55.5
158.12
24.7
Short-term
bank
borrowings
31.2
3.2
10.26
90.57
290.29
110.9
355.45
55.5
177.88
24.7
Long-term
bank
borrowings
3.9
0.00
0.00
0.00
0.00
Financial
institutional
borrowings
12.2
Govt./sales
tax deferral
borrowings
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
Debentures/bo
nds
18.6
18.5
99.46
17.78
95.59
0.00
0.00
Fixed deposits
91.3
87.3
95.62
86.72
94.98
5.2
5.70
0.00
Borrowings
from
corporate
bodies
1.5
0.00
0.00
0.00
0.00
Commercial
paper
15
0.00
0.00
0.00
0.00
Other
borrowings
86.3
69.4
80.42
65.13
75.47
60.9
70.57
56
64.89
59.03
Secured
borrowings
96.4
65.7
68.15
146.75
152.23
141.3
146.58
69.2
71.78
43.04
Unsecured
borrowings
163.6
120.7
73.78
117.56
71.86
35.9
21.94
42.3
25.86
40.69
22.6
4.1
18.14
2.79
12.35
2.3
10.18
11
48.67
3.33
67.8
100.0
#DIV/0!
32.2
70.4
79.2
0.0
8
65.57
4.11
33.69
0.2
1.64
0.00
0
0.0
#DIV/0!
Current
portion of
long term debt
0.0
0.0
0.0
0.0
68.4
44.6
24.9
14.7
Total foreign
currency
borrowings
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
Deferred tax
liabilities
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
103.13
#DIV/0!
#DIV/0!
Current
liabilities &
provisions
1680
2092.11
124.53
2414.66
143.73
2855
169.94
3196.7
190.28
3534.82
Current
liabilities
1438
1673.61
116.38
1858.02
129.21
2143.4
149.05
2233.9
155.35
2410.42
Sundry
creditors
1142.3
1596.01
139.72
1787.36
156.47
2081.4
182.21
2163.3
189.38
2347.19
15.4
17.8
115.58
16.5
107.14
7.5
48.70
5.3
34.42
2.63
Creditors for
capital goods
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
Other current
liabilities
280.3
59.8
21.33
54.16
19.32
54.5
19.44
65.3
23.30
60.6
Share
application
money
230.9
0.00
0.00
0.00
0.00
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
7.09
210.4
Interest
accrued/due
Advance
against WIP
#DIV/0!
21.6
0.0
#DIV/0!
242
418.5
172.93
556.64
230.02
711.6
294.05
962.8
397.85
1124.4
Tax provision
26.4
71.8
271.97
40.2
152.27
49
185.61
172.2
652.27
51.89
129.4
189.2
146.21
272.27
210.41
374.6
289.49
440.1
340.11
550.31
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
Other
provisions
86.2
157.5
182.71
244.17
283.26
288
334.11
350.5
406.61
522.2
Total
liabilities
2878.10
3539.71
122.99
4391.93
152.60
5134.70
178.41
5796.20
201.39
6765.30
Dividend tax
provision
Disputed
taxes
Letters of
credit
Total
guarantees
Future lease
rent payable
Liabilities on
capital
account
464.6
196.6
425.3
#DIV/0!
Contingent
liabilities
Bills
discounted
205.5
17.1
Provisions
Dividend
provision
167.6
#DIV/0!
#DIV/0!
#DIV/0!
605.8
235.1
#DIV/0!
#DIV/0!
30.4
41.4
136.18
30.83
101.41
31.9
104.93
99.5
327.30
74.65
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
59.3
55.3
93.25
57.37
96.75
12
20.24
49.6
83.64
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
39.2
49
125.00
39.09
99.72
0.00
0.00
245.6
#DIV/0!
#DIV/0!
0.0
#DIV/0!
0.0
Let us understand how the above financial ratios are calculated using the
balance sheet and income statement of ABC Ltd, the largest fast moving consumer
goods company in India.
BALA
ABC LTD
Dec-06
Rs. Crore[1]
12mths
1047.90
223.70
628
102.4
93.8
326.4
721.50
0.6
328.6
191.8
2.7
134.1
76.3
215.3
0
903.9
389.8
366.3
23.5
514.1
470
44.1
0
720.8
143.5
30.3
9.3
30.6
30.6
0
16.8
0
520.6
203.3
0.5
202.8
0
0
2878.10
Dec-06
12mths
Dec-07
12mths
Income
7137.8
8363.3
Other income
Change in stocks
Non-recurring income
Expenditure
Raw materials, stores, etc.
Wages & salaries
Energy (power & fuel)
Indirect taxes (excise, etc.)
106.7
15.2
137.8
165.2
46.4
50.4
4533.4
385
105.8
577.1
5201.9
448.7
110.8
626.5
283
490.6
279.2
386.6
139.9
289.1
474.9
54
707.5
928.8
57
33.8
650.5
55.2
595.3
192.55
402.8
895
57.9
837.1
270
567.1
261.9
249
12.9
140.9
372.44
338.5
33.9
194.7
using the
t moving consumer
Solution
12mths
Dec-08
Solution
12mths
1122.80
278.3
636.5
120.9
87.1
328.8
794.00
0.6
544.5
253.6
77.7
213.2
183.5
573.7
0
1044.6
484.2
455.6
28.6
560.4
521.2
39.2
0
582.11
145.4
22.8
8.3
56.1
56.1
0
33.5
107.15
124.41
101.35
118.07
92.86
100.74
110.05
100.00
165.70
132.22
2877.78
158.99
240.50
266.47
#DIV/0!
115.57
124.22
124.38
121.70
109.01
110.89
88.89
#DIV/0!
80.76
101.32
75.25
89.25
183.33
183.33
#DIV/0!
199.40
Dec-09
12mths
1364.4
347.91
762.28
163.84
90.37
400.1
964.3
0.6
729.51
296.46
77.67
355.38
370.5
645.14
0
1145.68
560.06
534.78
25.28
585.62
548.63
36.99
0
803.16
192.94
14.63
13.68
144.07
144.07
0
35.62
130.2
155.53
121.38
160
96.34
122.58
133.65
100
222.01
154.57
2876.67
265.01
485.58
299.65
#DIV/0!
126.75
143.68
146
107.57
113.91
116.73
83.88
#DIV/0!
111.43
134.45
48.28
147.1
470.82
470.82
#DIV/0!
212.02
1454.10
385.6
779.6
185
103.9
447.1
1007.00
0.6
1068
299.1
80.8
688.1
523.8
863.2
0
1309.8
593.4
565.1
28.3
716.4
673.8
42.6
0
860.4
233.7
10.7
27.4
51.7
51.7
0
42.2
0.01
338.8
574.5
2.5
572
0
0
3539.71
#DIV/0!
65.08
282.59
500.00
282.05
#DIV/0!
#DIV/0!
122.99
0
416.85
659.81
1.52
658.29
89.47
89.47
4391.93
#DIV/0!
80.07
324.55
304
324.6
#DIV/0!
#DIV/0!
152.6
0
505.4
809.5
4.6
804.9
80
80
5134.70
Dec-09
12mths
Dec-10
12mths
Dec-11
12mths
10261.57
10978.3
11458.3
11861.77
183.93
-7.9
47.15
269.3
128.52
14.4
305.9
-83.85
47.8
283.14
-4.63
310.93
6158.31
527.23
118.43
835.44
6548.4
584.1
123.1
861.8
6388.8
614.3
139.9
870.1
6381.54
591.7
152.77
920.66
676.86
746.5
709.2
835.75
345.77
544.02
49.43
366.2
596.9
20.4
446
712.4
20.7
465.86
761.8
146.01
1229.4
1543.1
1826.8
2195.13
29.28
22.3
13.1
7.74
1200.2
101.05
1099.2
293
806.2
1520.8
128.7
1392.1
318
1074.1
1813.7
130.9
1682.8
355
1327..8
2187.39
144.66
2042.73
402.42
1640.31
531.35
463.46
67.9
274.9
711.09
638.1
72.9
363.1
942.3
770.2
172.1
385.5
1158.31
1100.62
57.69
482
Solution
Dec-10
Solution
12mths
138.76
172.37
124.14
180.66
110.77
136.98
139.57
100.00
325.02
155.94
2992.59
513.12
686.50
400.93
#DIV/0!
144.91
152.23
154.27
120.43
139.35
143.36
96.60
#DIV/0!
119.37
162.86
35.31
294.62
168.95
168.95
#DIV/0!
251.19
Dec-11
Solution
12mths
1669.6
425.3
877.6
237.1
129.6
511.5
1158.1
0.6
1832.1
440.3
104.8
1287
935.6
969.9
0
1181.88
539.2
514.6
24.6
638.9
589.7
49.2
3.78
1054.8
264.5
7.6
46.4
291.6
76.8
0
37.7
159.33
190.12
139.75
231.54
138.17
156.71
160.51
100.00
557.55
229.56
3881.48
959.73
1226.21
450.49
#DIV/0!
130.75
138.33
140.49
104.68
124.28
125.47
111.56
#DIV/0!
146.34
184.32
25.08
498.92
952.94
250.98
#DIV/0!
224.40
1889.45
180.31
504.97
225.74
1013.71
161.42
260.24
254.14
110.53
117.84
586.9
179.81
1302.55
180.53
0.6
100
1668.93
507.89
352.6
183.84
504.42 18682.22
811.91
605.45
586.83
769.11
593.85
275.82
349.61 #DIV/0!
1240.05
137.19
597.12
153.19
568.31
155.15
28.81
122.6
635.71
123.65
587.99
125.1
47.72
108.21
7.22 #DIV/0!
1268.7
176.01
424.79
296.02
7.82
25.81
45.75
491.94
214.85
702.12
74.85
244.61
0 #DIV/0!
45.73
272.2
#DIV/0!
97.08
398.18
920.00
396.89
#DIV/0!
#DIV/0!
178.41
0
414.6
522.02
1.42
520.6
47.3
47.3
5796.2
#DIV/0!
79.64
256.77
284.00
256.71
#DIV/0!
#DIV/0!
201.39
0
537.58
913.08
1.34
911.74
22.38
22.38
6765.30
#DIV/0!
103.26
449.13
268
449.58
#DIV/0!
#DIV/0!
235.06
Dec-06
Dec-07
12mths
12mths
7137.8
8363.8
117.18
10261.57
143.76
106.7
165.2
154.83
183.93
172.38
Change in
stocks
15.2
46.4
305.26
-7.9
-51.97
Nonrecurring
income
137.8
50.4
36.57
47.15
34.22
Rs. Crore
Income
Other
income
Expenditur
e
Solution
Dec-08
Solution
12mths
#DIV/0!
#DIV/0!
Raw
materials,
stores, etc.
4533.4
5201.9
114.75
6158.31
135.84
Wages &
salaries
385
448.7
116.55
527.23
136.94
Energy
(power &
fuel)
105.8
110.8
104.73
118.43
111.94
Indirect
taxes
(excise,
etc.)
577.1
626.5
108.56
835.44
144.77
Advertising
&
marketing
expenses
283
490.6
173.36
676.86
239.17
Distribution
expenses
279.2
289.1
103.55
345.77
123.84
Others
386.6
474.9
122.84
544.02
140.72
Nonrecurring
expenses
Profits/loss
es
PBDIT
Financial
charges
(incl. Lease
rent)
PBDT
Depreciatio
n
PBT
Tax
provision
PAT
139.9
54
49.43
#DIV/0!
35.33
#DIV/0!
707.5
928.8
131.28
1229.4
173.77
57
33.8
59.30
29.28
51.37
650.5
895
137.59
1200.2
184.50
55.2
57.9
104.89
101.05
183.06
595.3
837.1
140.62
1099.2
184.65
192.55
270
140.22
293
152.17
402.8
567.1
140.79
806.2
200.15
Appropriati
on of profits
Dividends
38.60
#DIV/0!
#DIV/0!
261.9
372.44
142.21
531.35
202.88
Equity
dividend
249
338.5
135.94
463.46
186.13
Dividend
tax
12.9
33.9
262.79
67.9
526.36
Retained
earnings
12.9
194.7
1509.30
274.9
2131.01
Solution
12mths
Dec-10
Solution
12mths
Dec-11
Solution
12mths
10978.3
153.81
11458.3
160.53
11861.77
166.18
269.3
252.39
305.9
286.69
283.14
265.36
128.52
845.53
-83.85
-551.64
-4.63
-30.46
14.4
10.45
47.8
34.69
310.93
225.64
#DIV/0!
#DIV/0!
#DIV/0!
6548.4
144.45
6388.8
140.93
6381.54
140.77
584.1
151.71
614.3
159.56
591.7
153.69
123.1
116.35
139.9
132.23
152.77
144.40
861.8
149.33
870.1
150.77
920.66
159.53
746.5
263.78
709.2
250.60
835.75
295.32
366.2
131.16
446
159.74
465.86
166.86
596.9
154.40
712.4
184.27
761.8
197.05
20.4
14.58
20.7
#DIV/0!
14.80
146.01
#DIV/0!
104.37
#DIV/0!
1543.1
218.11
1826.8
258.20
2195.13
310.27
22.3
39.12
13.1
22.98
7.74
13.58
1520.8
233.79
1813.7
278.82
2187.39
336.26
128.7
233.15
130.9
237.14
144.66
262.07
1392.1
233.85
1682.9
282.70
2042.73
343.14
318
165.15
355
184.37
402.42
209.00
1074.1
266.66
1327.8
329.64
1640.31
407.23
#DIV/0!
#DIV/0!
#DIV/0!
711.09
271.51
942.3
359.79
1158.31
442.27
638.1
256.27
770.2
309.32
1100.62
442.02
72.9
565.12
172.1
1334.11
57.69
447.21
363.1
2814.73
385.5
2988.37
482
3736.43