COMPARTIVE STATEMENT ANALYSIS OF SAI LEAF PLATE INDUSTRY 2011-12

CY 2012 ( rs in BY 2011( rs in INC / DEC ( INC/ DEC

PARTICULAR crore ) crore) RS ) ( %)
NON CURRENT ASSETS
FIXED ASSET
tangible assets 14113.7 10899.6 3214.2 29.5
intangible assets 5287.0 4724.6 562.4 11.9
captial wip 7878.8 7392.9 485.9 6.6
goodwill on consolidation 0.0 0.0
intangible assets under development 7033.9 4969.5 2064.5 41.5
NON CURRENT INVESTMENTS 1564.9 1503.3 61.5 4.1
LONG TERM LOANS AND ADVANCES 1900.8 2188.4 -287.6 -13.1
CASH AND BANK BALANCES 143.6 0.8 142.8 17845.0
OTHER NON CURRENT ASSETS 201.7 95.1 106.6 112.1
DEFERRED TAX ASSET ( NET) 129.0 20.7 108.4 523.7
LONG TERM LOANS AND ADVANCES
TOWARDS FA 16605.9 10358.6 6247.3 60.3
CURRENT ASSETS
CURRENT INVESTMENT 7224.6 7712.4 -487.8 -6.3
INVENTORIES 4229.9 3040.3 1189.6 39.1
TRADE RECEIVABLES 20405.4 14119.5 6285.9 44.5
CASH AND BANK BALANCES 3378.6 3644.6 -266.1 -7.3
SHORT TERM LOANS AND ADV 5591.5 4184.3 1407.2 33.6
SHORT TERM LOANS AND ADV
TOWARDS FA 8167.3 7352.1 815.2 11.1
OTHER CURRENT ASSETS 15137.9 12527.6 2610.3 20.8
TOTAL 118994.3 94734.1 24260.2 25.6
EQUITY AND LIABILITES
NON - CURRENT LIABILITES
LONG TERM BORROWINGS 36155.6 24841.1 11314.6 45.5
 DEFERRED TAX LIABLITES( NET) 210.9 331.6 -120.7 -36.4
OTHER LONG TREM LIAB 1059.6 252.1 807.4 320.2
DEFFERED PAYMENT LIAB FOR
ACQUISTION OF F.A 3953.6 4417.8 -464.2 -10.5
LONG TERM PROVISIONS 312.2 274.3 37.9 13.8
CURRENT LIABILITES
SHORT TERM BORROWINGS 5778.1 4036.8 1741.2 43.1
CURRENT MATURITIES OF LTB 5216.4 3920.4 1296.0 33.1
TRADE PAYABLES 16716.5 14687.7 2028.8 13.8
SHORT TERM PROVISONS 2343.1 2246.8 96.3 4.3
CURRENT MATURITIES OF DEFERRED PAY
LIAB FOR ACQ OF F.A 464.1 93.9 370.2 394.2
OTHER CURRENT LIABILITES 15644.2 13555.2 2089.0 15.4
SHARE HOLDERS FUNDS
SHARE CAPTIAL 122.5 121.8 0.7 0.6
RESERVE AND CAPITAL 29264.3 24928.8 4335.5 17.4
MINORITY INTEREST 1753.5 1026.0 727.5 70.9
TOTAL EQUITY AND LIABILITES 118994.3 94734.1 24260.2 25.6
 COMPARTIVE B/S STATEMENT OF SAI LEAF PLATE INDUSTRY FOR YR
2012-13
CY BY2012 INC./
2013 ( INC./ DEC

PARTICULAR
(in crore DEC. (
) in crore) RS ( %)
NON CURRENT ASSETS
FIXED ASSET
tangible assets 20816.2 14113.7 6702.4 47.5
intangible assets 7453.3 5287.0 2166.3 41.0
captial wip 4061.1 7878.8 -3817.7 -48.5
goodwill on consolidation 2119.8 0.0 2119.8 0.0
intangible assets under development 7289.4 7033.9 255.5 3.6
NON CURRENT INVESTMENTS 1224.2 1564.9 -340.7 -21.8
LONG TERM LOANS AND ADVANCES 2258.6 1900.8 357.9 18.8
CASH AND BANK BALANCES 65.1 143.6 -78.5 -54.7
OTHER NON CURRENT ASSETS 148.2 201.7 -53.5 -26.5
DEFERRED TAX ASSET ( NET) 194.2 129.0 65.2 50.5
LONG TERM LOANS AND ADVANCES TOWARDS
FA 21840.7 16605.9 5234.8 31.5
CURRENT ASSETS
CURRENT INVESTMENT 7543.3 7224.6 318.7 4.4
INVENTORIES 5169.5 4229.9 939.6 22.2
TRADE RECEIVABLES 23011.3 20405.4 2606.0 12.8
CASH AND BANK BALANCES 3566.1 3378.6 187.6 5.6
SHORT TERM LOANS AND ADV 6171.5 5591.5 580.1 10.4
SHORT TERM LOANS AND ADV TOWARDS FA 10160.1 8167.3 1992.8 24.4
OTHER CURRENT ASSETS 20029.7 15137.9 4891.8 32.3
 143122.
TOTAL 2 118994.3 24127.9 20.3

EQUITY AND LIABILITES

NON - CURRENT LIABILITES
LONG TERM BORROWINGS 47392.1 36155.6 11236.5 31.1
DEFERRED TAX LIABLITES( NET) 377.9 210.9 167.0 79.2
OTHER LONG TREM LIAB 1160.9 1059.6 101.3 9.6
DEFFERED PAYMENT LIAB FOR ACQUISTION OF
F.A 3481.5 3953.6 -472.1 -11.9
LONG TERM PROVISIONS 346.7 312.2 34.5 11.0
CURRENT LIABILITES
SHORT TERM BORROWINGS 7965.8 5778.1 2187.7 37.9
CURRENT MATURITIES OF LTB 7313.7 5216.4 2097.4 40.2
TRADE PAYABLES 18053.7 16716.5 1337.1 8.0
SHORT TERM PROVISONS 2539.4 2343.1 196.4 8.4
CURRENT MATURITIES OF DEFERRED PAY LIAB
FOR ACQUIS OF F.A 472.5 464.1 8.4 1.8
OTHER CURRENT LIABILITES 17505.6 15644.2 1861.5 11.9
SHARE HOLDERS FUNDS
SHARE CAPTIAL 123.1 122.5 0.6 0.5
RESERVE AND CAPITAL 33736.6 29264.3 4472.3 15.3
MINORITY INTEREST 2652.9 1753.5 899.4 51.3
143122.
TOTAL EQUITY AND LIABILITES 2 118994.3 24127.9 20.3
 COMPARTIVE B/S ANALYSIS OF SAI LEAF PLATE INDUSTRY FOR THE
YEAR 2013 - 2014
CY 2014 (
rs BY 2013 (
INC/DEC INC/DEC
PARTICULAR in crore ) rs in crore) (RS) (%)
NON CURRENT ASSETS
FIXED ASSET
intangible assets 9391.4 7453.3 1938.1 26.0
captial wip 4262.6 4061.1 201.5 5.0
goodwill on consolidation 2136.2 2119.8 16.4 0.8
intangible assets under development 10018.4 7289.4 2729.0 37.4
NON CURRENT INVESTMENTS 1432.8 1224.2 208.6 17.0
LONG TERM LOANS AND ADVANCES 2793.8 2258.6 535.2 23.7
CASH AND BANK BALANCES 38.7 65.1 -26.4 -40.5
OTHER NON CURRENT ASSETS 184.9 148.2 36.8 24.8
DEFERRED TAX ASSET ( NET) 280.4 194.2 86.2 44.4
LONG TERM LOANS AND ADVANCES
TOWARDS FA 32598.9 21840.7 10758.1 49.3
CURRENT ASSETS
CURRENT INVESTMENT 6676.2 7543.3 -867.1 -11.5
INVENTORIES 5527.5 5169.5 358.0 6.9
CASH AND BANK BALANCES 4096.6 3566.1 530.4 14.9
SHORT TERM LOANS AND ADV 7327.2 6171.5 1155.7 18.7
SHORT TERM LOANS AND ADV TOWARDS FA 10835.6 10160.1 675.5 6.6
OTHER CURRENT ASSETS 25269.7 20029.7 5240.0 26.2
TOTAL 170022.7 143122.2 26900.5 18.8
EQUITY AND LIABILITES
NON - CURRENT LIABILITES
LONG TERM BORROWINGS 55447.3 47392.1 8055.1 17.0
DEFERRED TAX LIABLITES( NET) 617.9 377.9 240.0 63.5
 OTHER LONG TREM LIAB 980.0 1160.9 -180.9 -15.6
DEFFERED PAYMENT LIAB FOR ACQUISTION
OF F.A 2966.8 3481.5 -514.7 -14.8
LONG TERM PROVISIONS 366.1 346.7 19.5 5.6
CURRENT LIABILITES
SHORT TERM BORROWINGS 13678.7 7965.8 5712.9 71.7
CURRENT MATURITIES OF LTB 11027.0 7313.7 3713.2 50.8
TRADE PAYABLES 20870.6 18053.7 2816.9 15.6
SHORT TERM PROVISONS 2930.8 2539.4 391.4 15.4
CURRENT MATURITIES OF DEFERRED PAY LIAB FOR
ACQOF F.A 515.1 472.5 42.6 9.0
OTHER CURRENT LIABILITES 19731.8 17505.6 2226.2 12.7
SHARE HOLDERS FUNDS
SHARE CAPTIAL 185.4 123.1 62.3 50.6
RESERVE AND CAPITAL 37526.2 33736.6 3789.6 11.2
MINORITY INTEREST 3179.2 2652.9 526.3 19.8
TOTAL EQUITY AND LIABILITES 170022.7 143122.2 26900.5 18.8
COMMONSIZEBALANCESHEET OF SAI LEAF PLATE INDUSTRY
Common Sized Balance Sheet Of SAI LEAF PLATE
INDUSTRY (2012-13 To 2013-14)

Table 1

COMMON SIZED BALANCE SHEET OF SAI LEAF PLATE INDUSTRY

(2012-13 to 2013-14)

2013-14 2012-13 2013-14 2012-13 (in

Particulars (in crores) (in crores) (in %) %)

Equity and liability

Total shareholders fund 37711.61 33859.69 22.18 23.66

Minority interest 3179.18 2652.87 1.87 1.85

Total non-current liabilities 60377.97 52758.98 35.51 36.86

Total current liabilities 68753.97 53850.69 40.44 37.63

Total liabilities 170022.73 143122.23 100 100

Assets

Total non-current assets 83905.49 67470.74 49.35 47.14

Total current assets 86117.24 75651.49 50.65 52.86

 Total 170022.73 143122.23 100 100

Interpretation

The above table reveals the common size balance sheet of Larsen and Toubro Constructions for
the year 2013-2014. The company net current assets decreased from 52.86% to 50.65%
followed by 2013-2014. The Companys Fixed Asset shows a slight amount of deviation. The
company capital, surplus and reserves also didnt show much of deviation. Finally it can be
concluded that the companys financial position is satisfied.
COMMON SIZED BALANCE SHEET OF SAI LEAF PLATE INDUSTRY (2011-12 to
2012-13)
2012-13 2011-12 2012-13 2011-12

PARTICULARS
(in crores) (in crores) (in %) (in %)

Equity and liability

Total shareholders fund 33859.69 29386.78 23.66 24.7

Minority interest 2652.87 1753.46 1.85 1.47

Total non-current liabilities 52758.98 41691.81 36.86 35.04

Total current liabilities 53850.69 46162.28 37.63 38.79

Total liabilities 143122.2 118994.33 100 100

Assets

Total non-current assets 67470.74 54859.3 47.14 46.1

Total current assets 75651.49 64135.03 52.86 53.90

Total 143122.2 118994.33 100.00 100.00

Interpretation
The above table reveals the common size balance sheet of Larsen and Toubro Constructions for
the year 2012-2013. The company net current assets decreased from 53.90% to 52.86%
followed by 2012-2013. The Companys Fixed Asset did not show much of deviation. The
company capital, surplus and reserves also didnt show much of deviation. Finally it can be
concluded that the companys financial position is satisfied.

COMMON SIZED BALANCE SHEET OF SAI LEAF PLATE (2010-11 to 2012-13)

2011-12 2010-11 2011-12 2010-11

PARTICULARS (in crores) (in crores) (in %) (in %)

Equity and liability

Total shareholder's fund 29386.78 25050.55 24.7 26.44

Minority interest 1753.46 1023 1.47 1.08

Total non-current liabilities 41691.81 30116.8 35.04 31.79

Total current liabilities 46162.28 38540.77 38.79 40.68

Total liabilities 118994.33 94731.12 100 100.00

Assets

Total non-current assets 54859.3 42153.39 46.1 44.50

Total current assets 64135.03 52580.73 53.90 55.50

Total 118994.33 94734.12 100 100.00

Interpretation

The above table reveals the common size balance sheet of Larsen and Toubro Constructions for
the year 2011-2012. The company net current assets decreased from 55.50% to 53.90%
followed by 2011-2012. The Companys Fixed Asset shows a slight amount of deviation. The
company capital, surplus and reserves also didnt show much of deviation. Finally it can be
concluded that the companys financial position is satisfied.

LIQUIDITY RATIO

1. CURRENT RATIO

Years Current Assets Current Liabilities Current Ratio

2015 86117.24 68753.97 1.252542071

2014 75651.49 53580.69 1.411917054

2013 64135.03 46162.28 1.389338438

2012 52580.73 38540.77 1.364288518

Interpretation

From the above graph it can be observed that there is fluctuating trend during the study period. In
the year 2011-2012 it increased from 1.36 to 1.38. It again increased to 1.41 in the year 2013. In
the year 2014 it decreased to 1.25. The management should take remedial measures to improve
the present position.

CHART

Chart Title

160000
140000
120000
100000
80000
60000
40000
20000
0
1 2 3 4 5 6 7 8

Years Current Assets Current Liabilities Current Ratio

QUICK RATIO:

Years Quick Assets Current Liabilities Quick Ratio

2015 80589.78 68753.97 1.172147296

2014 70482.03 53580.69 1.315437147

2013 59905.16 46162.28 1.297707999

2012 49540.46 38540.77 1.285404002