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October 1, 1938.
Jammu & Kashmir Bank is the only Bank in the country
with majority of ownership vested with a state
government the Government of Jammu & Kashmir.
It is the sole banker to the Government of Jammu &
Kashmir.
The Bank commenced business on July 4, 1939 and
was considered the first of its nature and composition
as a State owned bank in the country.
Primary data:
Secondary data:
WORKING CAPITAL
BASIS OF
CONCEPT
Gross
Working
Capital
BASIS OF
TIME
Permanent
/ Fixed
WC
Net
Working
Capital
Temporary
/ Variable
WC
Seasonal
WC
Regular
WC
Reserve
WC
Special
WC
Amount
AMOUNT
TIME
Nature of Business
Size of Business/Scale of Operations
Manufacturing Process
Seasonal Variations
Working Capital Cycle or Operating Cycle
Rate of Stock Turnover
Rate of growth of business.
RAW
MATERIAL
FINISHED GOODS
WORK IN PROGRESS
Importance of Cash:
When planning the short or long-term funding
requirements of a business, it is more important to
forecast the likely cash requirements than to project
profitability etc.
Purchasing initiates cash outflows and an overzealous purchasing function can create liquidity
problems.
Inventories Include
Raw materials,
WIP & Finished goods
CASE
YEAR
31.03.07
31.03.08
31.03.09
CURRENT ASSETS
Inventories
180.26
291.13
653.95
Sundry Debtors
114.33
390.84
219.79
10.81
34.30
28.22
6.67
28.08
21.99
21.44
78.74
83.92
333.51
Less:-
823.09
1008.67
94.54
336.70
315.76
Sundry creditors
159.49
256.33
305.99
Advanced received
25.30
18.16
59.88
provisions
21.56
59.05
64.05
14.66
21.11
72.00
16.82
29.36
70.34
332.37
720.71
888.02
Data Interpretation
If we analyze the three years working capital position of the company, we find
out that company has sufficient working capital to meets its short term liability,
it is good indicator for the company
But in 2008, working capital is increased by 101.24 lacks which shows that a
sufficient amount has been blocked in working capital which could be used for
some other more beneficial purpose.
COGS
AVERAGE STOCK
Average Stock
COGS
x 365
Current Ratio
Current Assets
Current Liabilities
Quick Ratio
CA Stock
Current Liabilities
Net Sales
Net Working Capital