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Presentation On
Summer Internship Program In
Gujarat Apollo Earthmovers
Ltd.
Prepared By:Prajapati
Kuldip
Roll No:-42
Exam No:-41
INTRODUCTION
CONTINUE
VISION
MISSION
BORD OF DIRECTORS
DIRECTOR
DIRECTOR
MANAGING DIRECTOR
WHOLE-TIME DIRECTOR
INDEPENDENT DIRECTOR
INDEPENDENT DIRECTOR
PRODUCTS
CONTINUE
RATIO ANALYSIS
LIQUDITY RATIO
These ratios indicate the ability of the company to discharge the liabilities
as and when they mature.
Current Ratio:
Year
2014
2013
2012
2011
Current Ratio
7.40
2.64
2.65
2.80
CONTINUE
Quick Ratio:
Year
Quick Ratio
2014
6.44
2013
2.05
2012
2.05
2011
1.82
The quick ratio of the company of the last four years is constantly
increase. The company is not very well in the quick ratio. It increases
constantly. Over all the companys position is not good in terms of quick
ratio. So we can say that firm can not able to pay their liability quickly.
2014
1.55
2013
3.68
2012
3.84
2011
3.75
Here companies Net Fixed Turnover Ratio is higher in the year 2012 at
3.84 as compared to year 2014 at 1.55.
This situation of low ratio arises due to inefficient use of fixed assets
after deduction of depreciation amount.
2014
1.55
2013
1.87
2012
2.04
2011
1.66
CONTINUE
2014
0.36
2013
2.15
2012
2.33
2011
2.43
Here the companies ratio in the year 2013 is at 1.79 times more in comparison with
2014 ratio is at 0.36 times.
This situation shows that a company ratio is decreasing means that working capital is
not fully utilizing properly
2014
1.92
2013
5.02
2012
4.78
2011
3.93
Inventory Turnover Ratio is 3.93 in the year 2011 and constantly increase up to year
2013 but in 2014 it is decrease to 1.92.
Here decrease in the ITR in current year indicates decrease in amount of sales by
decreasing per unit investment in the stock. But decrease in the ratio shows that investment
are not fully or efficiently utilize in business.
Continue.
2014
187
2013
71
2012
75
2011
92
In the above company Inventory Holding Period is fluctuating during this year. Inventory
Holding Period is higher in the year 2011 and after then it constantly decreasing up to year
2013 and there after highly increase in the year 2014
This situation arise that if Inventory Holding Period is lower it indicates that firm is working
efficiently and selling more stock in less days. But increase in Inventory Holding Period
indicates that company stock or inventory is remaining idle and frequently used at time.
Here company Inventory Holding Period is high in the year 2014 at 187 days as compare to
all previous year. So its not good for company or companys inventory remains same.
2014
2013
2012
2011
2.68
5.18
5.73
5.58
Continue.
In the above graph the companies Debtor Turnover Ratio is fluctuating during this
four year. In the year of 2012 it was higher, while it is lower in the year of 2014
The increase in the ratio indicates better since it would indicate that debt are being
collected more promptly means there is more available of fund then it can be use
for other purpose and lower the ratio indicates inefficient collection of debts from
debtors.
Here companies Debtor Turnover Ratio is high in the year 2011 at 5.58 times and it
was lover in the year 2014 at 2.68 times. There fore the company is not good in
collecting of debts from debtors.
2014
134
2013
70
2012
63
2011
65
Continue
In the above graph the ratio of the company is fluctuating during the year. And it is
initially higher in year 2014 and it was higher from last years.
in this situation high ratio indicates that debtors are enjoying high credit period
form debt collection from them by company but a lower ratio indicates vice versa
of it.
Here companies ratio in the year 2014 is at 134 days. Its high from last three
years. So companys collection Quality is not better from previous year.
FINANCE STRUCTURE
RATIOS
Equity Ratio:
Years
Equity Ratio ( :)
2014
0.98
2013
0.92
2012
0.92
2011
0.91
Debt Ratio:
Years
Debt Ratio ( :)
2014
0.013
2013
0.079
2012
0.077
2011
0.081
Here companies debt ratio lower in the year 2014 is just 0.013: 1
There fore its good for company to indicating that shows more safety
margin to the investors or creditors.
CONTINUE
2014
0.01
2013
0.09
2012
0.08
2011
0.09
The companys debt equity ratio is fluctuating during four year and it was
higher in the year 2013 and 2011 while it was lowest in the year 2014 debt equity ratio.
Here companies is lower in the year 2014 at 0.01:1 so its better for company to use fund
efficiently than debt and give larger safety margin to the creditors.
2013
7.37
2012
8.55
2011
11.19
Continue.
In the above graph companies Interest Coverage Ratio is higher in the year 2011 and there
after constantly decrease.
The situation of high ratio indicating that firm/industry is utilizing its interest bearing debt
funds more efficiently. While a low ratio indicating under utilization of the debt funds of
business.
Here companies Interest Coverage Ratio in the year 2011 is higher at 11.19 times and it is
lower in the year 2014 0.51. Because of that the company is not good in utilization of the debt
funds of business
PROFITABILITY RATIO
2014
12.95%
2013
17.36%
2012
19.14%
2011
14.50%
In the above graph companies gross profit ratio is increase or decrease. In 2012 gross profit ratio is
19.14% and then it is decrease and reaches to 12.95% in 2014.
This may be arising due to fluctuation in the selling price of a product, relatively with change in material
price or wages.
Here industrial gross profit ratio is better than company in comparison to subsequent years which shows
that industry is more efficient than company to cover its admin & marketing exp.
Years
2014
2013
2012
2011
Operating profit
4.06%
17.47%
16.64%
19.76%
Continue
In the above graph the companies Operating profit margin ratio is reducing an
increase.
This is because of fluctuation in different indirect costs over its sales like cost of goods sold,
administration Expense a highly ratio reduce in the year 2014 at 4.06% That means a
companys operating efficiency and pricing efficiency is not with its successful cost
controlling.
Continue.
2014
5.58%
2013
10.28%
2012
8.19%
2011
9.70%
In the above graph companies net profit ratio is increase and decrease. In 2011 ratio is 9.70%
and then it is and reach to 5.58% in 2014
It could be because of in sufficient profit available to cover its cost of goods sold & indirect
costs incurred during the business.
But here industrial net profit ratio is fluctuating & trying to improve its efficiency &
operational activity during this subsequent year than company.
We can conclude Apollo being not very efficient with keeping its expenses at a minimum and
its ability to retain much of its sales as profit.
2014
5.01%
2013
31.92%
2012
33.28%
2011
32.08%
Continue
In the above graph the companies rate of return on investment fluctuating is with lower margin as
compared to other years especially in 2012.
This is because that before paying interest, dividend and tax. The available profit is less than the
capital employed in business say total assets.
This kind of Situation Company will increase burden of interest payment and dividend. Hence, both
are not enough good for investment.
2014
46.43%
2013
12.87%
2012
10.39%
2011
12.49%
Here companies roe is decreasing during year 2012 as compare to 2011. But than after it
increase till 2014
This situation shows that after paying sufficient dividend to its preference shareholders,
both have sufficient profit to entitle the equity dividend to equity shareholders.
Such situation will attract investors and may increase in its shareholding. It also suggests
that it is properly utilizing its business resources.
VALUTION RATIO
2014
85.29
2013
13.10
2012
11.00
2011
11.52
Here a company EPS higher in the year 2014 is 85.29 per share while EPS is lower
in the year 2012 is 11.00.
In this higher earning per share is indicating that after paying preference dividend out
of the available profit, what could be the profit earning capacity of the business on per equity
shares and is showing better performance & prospect of the company
2014
0.29
2013
0.90
2012
1.36
2011
0.43
Continue
Return on Assets
Years
Ratio (%)
2014
36.17%
2013
10.87%
2012
9.10%
2011
10.90%
This ratio measures the pre tax rate of return on assets and can be used to measure the effective
utilization of assets on the profitability of the business. An indicator of how profitable a company is
relative to its total assets. ROA gives an idea as to how efficient management is at using its assets to
generate earnings.
The ratio indicates that there is increase in the ROA from 10.90% in 2011 to 36.17% in 2014. That
means the percentage of the real return on the assets is lead to increase net earning of the owners.
The company is effective utilization of assets on the profitability of the business.
Continue
2014
852.94%
2013
130.96%
2012
110.10%
2011
115.26%
This ratio relates the pre tax returns to the level of equity capital employed in the business.
Caution should be used when interpreting this ratio. A high ratio, normally associated with a
profitable firm, may indicate an under capitalized firm while a low ratio, which normally
indicates an inefficient or unprofitable firm. +
The ratio indicates that there is increase in the ROE from 115.26 % in 2011 to 852.94% in
2014. That means the firm has earned a satisfactory return for its equity shareholders. The rate
of return on shareholders equity is of crucial significance in ratio analysis vis--vis from the
point of the owners of the firm.
SWOT ANALYSIS
Strengths:
CONTINUE
Weaknesses:
In competition with the foreign companies, price of the
equipment is high compare to the foreign companies
There is a lot of noise pollution at the work place. This noise
is dangerous for the workers
CONTINUE
Opportunities:
Opportunity always exists but main thing is they need to be realized and
recognized. This requires a strong motivational factor and premium
foresight
Threats:
LEARNING
CONCLUSION
Thank
you