Professional Documents
Culture Documents
AT
CHENNAI PORT TRUST
Submitted in partial fulfilment for the award of
Bachelor Degree in Commerce (Corporate Secretary ship) of
University of Madras
BY
G.ALTHAF ALI
REGISTER NO: 14UCA6509
Under the guidance of
MR. K.S. MD. AKMAL, M. Com. M.Phil.,
Associate Professor & Head of the Department
INTRODUCTION LETTER
TRAINING LETTER
GUIDANCE CERTIFICATE
ACKNOWLEDGEMENT
INTRODUCTION
COMPANY PROFILE
NATURE OF WORK DONE
FUNCTIONS OF DEPARTMENT
RATIO ANALYSIS
CONCLUSION
ANNEXURE
INTRODUCTION
LETTER
To
The Secretary
Chennai Port Trust
RajajiSalai,
Chennai 600031
Sir,
Subject : B. Com (C.S) Institutional Training
Reg.
In partial fulfilment of the
regulations of University Of Madras for the award of
Bachelor Degree of Commerce in (Corporate Secretary
ship), the following students of final year B. Com
(Corporate Secretary ship) are interested to undergo
institutional training in your esteemed organization.
S.N NAME REG.NO
O
1 PL.SHUAIB 14UCA6527
2 H.SHERIBA 14UCA6526
3 G.ALTHAF ALI 14UCA6509
4 A.ABUL HASAN 14UCA6505
5 U.MOHAMMED 14UCA6551
NOORULLAH
CERTIFICATE
ACKNOWLEDGEMENT
INTRODUCTION
The training period is for one month during which the students are
exposed to the actual functioning of an organization to gain
knowledge and have an exposure into the corporate world.
COMPANY
PROFILE
INTRODUCTION
PORT PROFILE
Chennai Port, the third oldest port among the 12 major ports, is an
emerging hub port in the East Coast of India. This gateway port for all
cargo has completed 135 years of glorious service to the nations
maritime trade.
Maritime trade started way back in 1639 on the sea shore Chennai. It
was an open road -stead and exposed sandy coast till 1815. The initial
piers were built in 1861, but the storms of 1868 and 1872 made them
inoperative. So an artificial harbour was built and the operations were
started in 1881 and 1872 made them inoperative. So an artificial
harbour was built and the operations were started in 1881. The cargo
operations were carried out on the northern pier, located on the
northeastern side of Fort St. George in Chennai. In the first couple of
years the port registered traffic of 3 lakh tonnes of cargo handling 600
ships.
The Port now with three docks, 24 berths and draft ranging 12 m to
16.5 m has become a hub port for Containers, Cars and Project Cargo
in the East Coast.
Finance Department
Engineering Department
General Administration Department
Medical Department
Vigilance Department
OBJECTIVES OF THE STUDY
INTRODUCATION:
Analysis and interpretation of financial
statement with the help of ratio is termed as ratio
analysis involves the process of computing determining
and presenting the relationship of items or groups of
items or groups of financial statement
Ratio analysis was pioneered by a
Alexander wall who presented a system of ratio
analysis in the year 1990.Alexandar contention was
that interpretation of financial statements can be made
easier by establishing quantitative relationship
between various items of financial statement
MEANING OF RATIO:
A ratio is a mathematical relationship between two
items expressed in a quantitative from.
Ratio can be defined as Relationship
expressed in quantitative terms, between figure which
have causer and effect relationships or which
connected with each other in some manner or the
other.
An accounting ratio can be defined
as quantitative relationship between two or more items
of the financial statements connected with each other,
Arithmetically ratio is a comparison of the numerator
with the denomination.
The essence of ratio is putting
together of two figures to study their relationship, the
study is in the form of analysis, interpretation and
expression of all the ramifications of the relationship .
Ratio analysis is an age old technique of
financial statement in absolute form is historical and
static convenying very little meaning to the uses.
According ratio are designed to show how one
number is related to another and meaning of such
relationships. A ratio is worked out by dividing one
number by another number. Accounting ratio measure
and indicate efficiency of an enterprise in all aspect.
Ratio analysis
1.CURRENT RATIO:
Current assets
Current ratio = ----------------------
Current liabilities
Interpretation
The ideal current ratio is 2.The firms first 3years
determines less efficient use of funds. Since the current
ratio whereas below 1. The next 2 year shows more
than 2. It means funds been raised and efficient used.
CURRENT RATIO
Chart Title
3.50% 3.18%
2.98%
3.00%
2.50%
2.00%
Axis Title 1.50%
0.00%
2011-2012 2012-2013 2013-2014 2014-2015 2015-2016
Axis Title
Liquid assets
Liquid ratio = -----------------------
Current liabilities
LIQUID RATIO
Chart Title
1.05%
1.01%
1.00% 0.99% 0.99%
0.98%
0.95%
0.80%
0.75%
2011-2012 2012-2013 2013-2014 2014-2015 2015-2016
Axis Title
3.FIXED ASSETS RATIO :
The ratio establishes the relationship
between fixed assets and long term the objective of
calculating this ratio is to ascertain the proportion of long
term funds invested in fixed assets the ratio is calculated
as given below
Fixed
assets
Fixed assets ratio=
------------------------
Long term
funds
Chart Title
Column3
0.29%
0.28% 0.28%
0.28%
0.27%
0.27%
0.27%
Axis Title
4. NET PROFIT RATIO:
This ratio is also called net profit to
sales ratio .it is measure of management effciency in
operating the business successfully from the owner
point of view .If indicates the return on shareholder
investment Higher the ratio better is the operation
efficieny of business.
Net profit
after tax
Net profit ratio =
-----------------------------
Net
sales
6.00%
5.00%
4.00%
2.00% 3.30%
2.80% 2.89%
1.90%
1.00%
0.00%
2011-2012 2012-2013 2013-2014 2014-2015 2015-2016
Axis Title
5. OPERATING PROFIT RATIO:
It is the ratio of profit made
from operating source to sales usally shown as a
percentage.
It shown the operational efficiency of the firm and is
a measure of the management efficiency in running
the routine operation of the firm.
Operating
profit
Operating profit ratio =
---------------------
Net sales
25.00%
19.10%
20.00%
5.00% 1.00%
0.00%
2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 Axis Title
Axis Title
Column3
6. FIXED ASSETS TURN OVER RATIO:
This ratio determines efficiency of
utilisation of fixed assets and profitability of x business
concern .higher the ratio, more is the efficiency in
utilisation of fixed assets. A lower ratio is the indication of
under utilisation of fixed assets
Sales
Fixed assets turn over =
---------------------
Net fixed assets
Chart Title
2015-2016 1.04%
2014-2015 1.01%
2013-2014 0.35%
Axis Title
2012-2013 0.86%
2011-2012 0.84%
Axis Title
Column3
7. WORKING CAPITAL TURN OVER:
Working capital ratio measure the effective
utilisation of working capital .It also measure the smooth
running of business or otherwise. The ratio establishes
relaltionship between cost of sales and working capital.
Sales
Working capital turn over =
-----------------------
Net working
capital
Chart Title
1.20%
1.00%
0.80%
0.60%
0.40%
Axis Title 0.20%
0.00%
Axis Title
Axis Title
Column3
8. SOLVENCY RATIO:
It is a ratio which relates the total tangible assets
with the total borrowed funds. In sense .Its is the other
side of the coin for proprietary ratio.
Total
debt
Solvency ratio =
-------------------------------
Total tangible
assets
Chart Title
1.00% 0.01
0.92%
0.90% 0.01
0.80% 0.01
0.70% 0.01
0.60% 0.01
0.50% 0.01
0.40% 0
0.30% 0
0.20% 0
0.12%
0.10% 0.03% 0.03% 0.04% 0
0.00% 0
2011-2012 2012-2013 2013-2014 2014-2015 2015-2016
Column3
Financial
expenses
Financial expenses ratio =
--------------------------
Net sales
Chart Title
70.00%
60.00%
50.00%
40.00%
30.00%
20.00%
Axis Title
10.00%
0.00%
Axis Title
Axis Title
10.EXPENSES RATIO:
Three types of expenses there
1.Administration expenses
2. Selling and distribution
3. Financial expenses
These ratio are also known as supporting ratio to
operating ratio.
Chart Title
50%
45.00%
45% 41.53%
39.00%
40% 37.30% 37.30%
35%
30%
Axis Title
Column3
11.CASH POSITION RATIO:
This ratio is also called
absolute liquidity ratio (or) super quick ratio this is
ratio is calculated when liquidity is highly restricted
in terms cash and cash equivalents.
Cash position ratio = Cash and
bank balance
Current liabilities
Column1
10%
9%
35%
7%
39%
0 0.34%
0.31%
0
0.26% 0.25% 0.26%
0
Axis Title 0
0
2011-2012 2012-2013 2013-2014 2014-2015 2015-2016
Axis Title
Column3
13.CAPITAL TURNOVER RATIO:
Managerial efficiency is also
calculated by establishing the relationship
between cost or sales with the amount at capital
Invested in the business.
Chart Title
100%
90%
80%
70%
60%
Axis Title 50% 0.23% 0.23% 0.23% 0.26% 0.24%
40%
30%
20%
10%
0%
2011-2012 2012-2013 2013-2014 2014-2015 2015-2016
Axis Title
Column3
14.PROPRIETARY RATIO :
Sharehol
ders fund
Total
tangible assets
PROPRETARY RATIO
Chart Title
Column1
0.98%
1.00% 0.89%
0.90%
0.80%
0.70% 0.61%
0.58%
0.60% 0.52%
0.50%
0.40%
0.30%
0.20%
0.10%
0.00%
2011-2012 2012-2013 2013-2014 2014-2015 2015-2016
15.RETURN ON INVESTMENT:
RETURN ON INVESTMENT
Chart Title
8.00%
7.30%
7.00%
6.00%
5.00%
4.10%
4.00%
3.00% 2.30%
1.60%
2.00%
1.00% 0.24%
0.00%
2011-2012 2012-2013 2013-2014 2014-2015 2015-2016
Column3
CONCLUSION
CONCLUSION
I am the student of B. Com (C.S) ALTHAF ALI
completed my institutional training at Chennai port trust
gained knowledge about the project we have done in
various department.
The institutional training helped me a lot a, to
know more about the activities of the production industry,
which we cannot get through more theoretical studies. By
this training we are given a chance to know how theories
are put into practice.
Apart from this wit usage of this project
knowledge we also able to solve the ratio are which are
needed to complete our project. By seeing through the
balance sheet of our organization we have able to solve
about 15 ratios.
Training usually affords a person the
opportunity to see from also quarter Different people,
things and new places, training helps in acquiring new
Knowledge about the functioning of the concerns and
firms.
I thank the entire employee Chennai port
trust for they support and kind variable knowledge they
had imparted me during the training period. I am sure
that this one month training will be useful and very
helpful in my future.
The companty