c

Chapter -4
DATA ANALYSIS AND INTERPRETATION

c c
cccccccccccccccc
c
cc ccccc
c  ccc c
cc
 cc cccc cc
ccc
ccc
cc
cc  ccc cc ccc
ccccccccccccccccccccccccccccccccccc
c c
cccc
cccccc
cccccccccccccccccccccccccccccccccccc
cc

 !c
TABLE SHOWING CURRENT RATIO
"c

c  c

cc
&c
c
#$c %c
#c %c
'c (c
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0.1)1*c
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c
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c
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+.,c
c
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1!1.+.-c
!/1c
c
)**0c
/)+*-..c
111+10+c
)+.c
c
INFERENCE
c2cc c
cc c cc
cc 
c
c
ccccc ccccc) !c3
c)**+c4c*-cc
c c-+1 !cc5 c
c  

UICK RATIO:c
6
ccccc cc cc
7
c  cc

cc
c c
cc8
9c ccccccccc c
c c ccccc
c
Liquid asset
cccccccuick ratio= ---------------Current liability

 )
TABLE SHOWING UICK RATIO
"c
c
)**+)**,c
c
)**,)**-c
)**-)**.c
c
)**.)**/c
c
)**0c
c


c  c
#c c& %c
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ccc
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0.1)1*c

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c
,+!1-/1c

!*-..)/c

-11c

!11++*-c

+*-c

,1*,,).c

1!1.+.-c

!-0c

-1-!-1.c

111+10+c

!0*c

INFERENCE
ccc
c2cc  cc
cc c ccc cccccc
cc! !c3
c)**+*,c:c)**,*-ccc c
c- !ccc

c  c
c

GRORS PROFIT RATIO

cc5 cc cc cccc  c$c c

ccc
ccc ccc cc cc ccc
c cc cc
c c2cccc
Gross profit ratio
Gross profit
Gross profit ratio = -------------------x 100
Sales

 1c
TABLE SHOWING GROSS PROFIT RATIO
"c
c
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c
)**0c

; cc
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1)1.!c

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.--,!.1c

),0--c

11)1!-.c

!!///+0/c

).0,)c

)*/!,++c

!+*+1,*.c

!+/))c

c
INFERENCE:
ccccc
cc  cc cccccc$ccc)**+)**,cc c
1*,1/c:c1)1.!cc)**,*-c2cc ccc1*cc
c ccc
c ccc c!+/)cc)**0c$c cccc c
c

ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc
NET PROFIT RATIO:c

 cc
 cc cccccc  c

cccccccccccccccccccccccccccccccccccccccccccccccccccccccccc=cc
Net profit ratio= --------------x100
Sales

 +c
TABLE SHOWING NET PROFIT RATIO
"c
c
)**+)**,c
c
)**,)**-c
c
)**-)**.c
c
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c

=cc
#cc %c
c
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< c
#c %c

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101.)c

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c
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!!///+0/c

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/00+,c

c
INFERENCE

c2cc  cccccc cc

c
cc 
c

>cc c*-.-cc)**+*,ccc cc$c c!*.1)cc)**,c*-c
2cc cc,c!*c?cc cc10:c),.cc)**-*.cc)**.*/c
 2c$c cc/0cc)**0>cc c2cc cc$c cc


cccccccc
cc 
cc

INVENTORY TURN OVER RATIO:

2cc ccccc2cc2cc c c c cc
cc
 ccc
 c
cccccccccccccccccccccccccccccccccccccccccccccccccccccccccccNet salesc
Inventory turn ratio= ------------Inventory

 ,c
TABLE SHOWING STOCK TURN OVER RATIO
"c
c
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c
c
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c
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c
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c

< c
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$2c
#c %c
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'c (c
//.,c

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!//0c

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/*0.!!c

0)!0c

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+1,)++c

)-.,c

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!/.0*+*c

.1!c

c
INFERENCE
ccccc
c2cc  ccc2c
2cc c//.,cc)**+*,c$cc
 cc!//0cccc)**,*-cc cc0)!cc)**-*.c
c cc
 cc)**.*/cc)-.,ccc cc)**0cc.1!c@

ccc
c ccccc
c

TOTAL ASSETS TURN OVER RATIO:c

 cc cc5cccc2 cc5c  c


 c cc  ccccc2
ccc cc
c2 cc5c  c ccA

ccc
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccNet sales c
Total assets turnover ratio= -------------Total assets

 -c
TABLE SHOWING TOTAL ASSET TURN OVER RATIO
"c
c

=c  c
#c %c
c

c  c
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)!+*.!11c

*-,-c

cccccccccc)**-)**.c
)**.)**/c
c
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c

&c
'c (c
*.,+c
c
*.!.c
c
*,1+cc
c

c
INFERENCE
ccccc
c2cc  cccc c
2c c*.,+cc)**+*,cc c
 cc)**,*-cc*.!.ccc cc*,1+cc)**-*.ccc cc
*-)*cc*-,-c)**.*/c:)**0c 2ccc

cc 
cc
 c
c
Bccc7c5c  c

WORKING CAPITAL TURNOVER RATIO:c

 c c cc ccc2cc

 cc c
cccc cc2c
Bccc  cccc
Net sales
Working capital turnover ratio= ------------------------Net working capital
Net working capital=current assets-current liabilities

 .c
TABLE SHOWING WORKING CAPITAL TURN OVER RATIO
"c
c

=ccc
#c %c

&c
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-!,1/*)c

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c
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c
)**0c
c
INFERENCE

.--,!.1c

+0!1,+,c

!-)/c
c
!+,-c
c
!,-c

!!///+0/c

)-*1)0,c

+,--c

!+*+1,*.c

+0*-)/1c

)/-)c

ccccccc
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c c!+,-c)**,*-ccc cc!,-cc)**-*.cc c)c
 c ccc cc$c c+,--cc)**.*/cc$c  cccc
c cccc
Bccc c)/-)cc)**0cc c2cc
cccc  ccc cc2c
Bc

INVENTARY TO NET WORKING CAPITAL RATIO:c

$2c ccccc
c  c$c2c c cc
cccccc cc2c cccc
ccccc c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccInventoriesc
Inventory to net working capital = ---------------------------Net working capital

 /c
INVENTARY TO NET WORKING CAPITAL
"c
c

=ccc
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**.,c
c
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c

+0*-)/1c

*1/c

c
INFERENCE:
c
c2cc cc2ccccc**.0c)**+*,ccc
 c cc**.,cc)**,*-ccc c cc*!-+cc)**-*.c
*!-.cc)**.*/c*1/cc)**0c
cc 
cc
cc

cc 
c
c cc  ccccc cc2c
Bcc cc
 c
2c

WORKING CAPITAL MANAGEMENT:

4cc c5 cc
c  c2c
c cc

 0c
Working capital management=current assets current liability
"c
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c
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c
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c
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c
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c

c  c
#c c& %c
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cc
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=ccc
c

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.))!,1*c

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-))110+c

!1*0/+0c

+0!1,+,c

,.+*..!c

1!1.+.-c

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111+10+c

+0*-)/1c

INFERENCE

c2cc  cccc c2ccccccc 
c

c,/+!/0)c cc)**+*,ccc cc-!,1/*)c cc)**,*-ccc
c cc+0!1,+,c cc)**-*.cccc cc)-*1)0,c
 cc)**.*/cccc c+0*-)/1c cc)**0c
c
c
c
c
c

COMPARATIVE STATEMENTSc
cccccc Financial c c ccc
ccccc
ccc
2c c2 ccc  ccccc
 c
c
 ccc ccc cc ccc c

 !*c
COMPARATIVE BALANCE SHEET AS ON 31stMARCH 2005 c
Particular c
ASSETS
c
Fixed assets
Investment
CURRENT
AEESTSc
Inventory c
Sundry
debtorsc
Cash &bank
balance c
Other current
asset
Loan
&advancec
TOTALc
Liabilities c
Capitalc
Secured load c
Bank loanc
Liabilityc
TOTAL c
INFERENCE:

2005
[Rs]c
c

2006
[Rs]c
c

Increase/decrease
[Rs]c
c

Percentage
Inc./decc
c

,!-!)-/c
0)+1))c
c

,).++/*c
-*!//,c
c

!!1)!)c
1))+1.c
c

)!0?c
1+//c
c

+)1!/-c
-!)1*)c

+-)!*1c
-+0.+0c

1/0!.c
1.++.c

0!0?c
-!!?c

)+1)+1)c

).+.,!,c

1!,*/1c

!)0,?c

.)+1))c

//,1.+c

!-!*,)c

)))1?c

)*.)/1-c

)+.-./0c

+010,1c

!0+/?c

!)1,*--/c

!1*0./0,c

.+.)).c

-*,?c

c
1.//+1c
1*+,//c
/))*.-c
0.1)1*c
)+./.1.c

c
+11.1!c
,*+.,/c
!*)-*!/c
!*-..)/c
1*1))1,c

c
,+///c
)**!.c
)*10)+c
0++0/c
,,1+0/c

!++/?c
-,.!?c
)+/*?c
0.*?c
))1)?c

c2cc  ccc c cc5c c2c
c c

 ccccc
c ccc2cc)**-cccc
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c c cc)**-cccc
)**,c4ccc)**,cc cc)**-c


 !!c
COMPARATIVE BALANCE SHEET AS ON 31stMARCH2006
Particular c
ASSETSc
Fixed assets
c
Investmentc
CURRENT
AEESTSc
Inventory c
Sundry
debtorsc
Cash &bank
balance c
Other current
asset
Loan
&advance
TOTALc

2006
[Rs]c
c
,).++/*c

2007
[Rs]c
c
/!!111!c

Increase/decrease
[Rs]c
c
)/1//,!c

Percentage
Inc./decc
c
,1/)?c

!.*!-)-c
c

-*!//,c
c

!*00.+!c
c

-+-)c
c

+-)!*1c
-+0.+0c

/*0.!!c
),*0+!c

1+.-*/c
10//*/c

.,))?c
-!1.?c

).+.,!,c

0!!11,c

-1--)c

)1!.1?c

//,1.+c

-!-..*c

)-/-*+c

1*11?c

)+.-./0c

1-1+-1.c

!!,./+/c

+-.+?c

!1*0./0,c

!+0,-*.1c

!/,/!./c

!+!/?c

c
Liabilities c
Capitalc
Secured load c
Bank loanc
Liabilityc
TOTAL c

c
+11.1!c
,*+.,/c
!*)-*!/c
!*-..)/c
1*1))1,c

c
1!1.1!c
!!)-,0c
!+*+)*)c
!1*0/+0c
1!+*+!+c

c
!)**c
10)*00c
1./!/+c
)+)!)!c
--!.*+c

).?c
..-/?c
1-/,?c
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c
$=@ & =

c2cc  ccccc)**-cc)**.cc c c

5c c2c cccccc2cc c cc
2 c
c ccc
c c
c c)**.c cc
cc)**-cc4ccc)**-cc)**.cc c
c


 !)c
COMPARATIVE BALANCE SHEET AS ON 31stMARCH2007
Particular c
ASSETSc
Fixed assets
c
Investmentc
CURRENT
AEESTSc
Inventory c
Sundry
debtorsc
Cash &bank
balance c
Other current
assets
Loan
&advancec
TOTALc

Liabilities c
Capital c
Secured loan c
Bank loanc
Liabilityc
TOTAL c

2007
[Rs]c
c
/!!111!c

2008
[Rs]c
c
!1+1*.+/c

Increase/decrease
[Rs]c
c
,1!.+!.c

Percentage
Inc./decc
c
-,,,,+?c

-!01+/c
c

!-.1--/c
c

!*,+1)c
c

!.*)1?c
c

/*0.!!c
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+1,)++c
).,/*.c

1.++-.c
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00*?c

0!!11,c

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+//00)c

,1-,c

-!-..*c

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+,*c

.)?c

1-1+-1.c

10+,-*.c

1!*0.c

/,,?c

!+0,-0.1c

)1*/*,!0c

/!)+++-c

,+1)?c

c
1!1.1!c
!!)-,0c
!+*+)*)c
!1*0/+0c
1!+*++!c

c
1!1.1!c
1.*,1.c
0/--,/c
1!1.+.-c
)+./.1.c

c
c
),././c
+!.,++c
!/).-).c
--!.*+c

c
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)0?c
!10,)?c
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c
$=@ & =

c2cc  ccc c c5c c2 c
c c

cc2c
c c cc cccc2cc
cc)**.cc)**/c
c c)**/c cccc)**.cc
4ccc)**.cc c cc)**/c
c


 !1c
COMPARATIVE BALANCE SHEET AS ON 31stMARCH2008
Particular c
ASSETSc
Fixed assets
c
Investmentc
CURRENT
AEESTSc
Inventory c
Sundry
debtorsc
Cash &bank
balance c
Other current
assetc
Loan and
advances
TOTALc

2008
[Rs]c
c
!1+1*.+/c

2009
[Rs]c
c
!1!--+,-c

Increase/decrease Percentage
[Rs]c
Inc./decc
c
c
)-+)0)c
!0-?c

!-.1--/c
c

!-.11-/c
c

1c
c

**!/?c
c

+1,)++c
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+))1+1c

+*-+,1c

!,/0c

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--!..*c

!,-0+,1c

10+,-*.c

1.//1+)c

!,.)-,c

10/?c

)*/+,!/.c

)1*/*,!0c

))1/11)c

!*.1?c

c
Liabilities c
Capitalc
Secured load c
Bank loanc
Liabilityc
TOTAL c

c
1!1.1!c
1.*,1.c
0/--,/c
1!1.+.-c
+/*/+*)c

c
1+/11-c
+)!+),c
0-+1!./c
111+10+c
!1.+.111c

c
c
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c
!0-0!/c
/01/01!c

c
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c
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INFERENCE

c2cc  ccc c c5c c2c
c9 c

c ccc2 ccc
c c
c c ccc
c2cccc)**0cc)**/c
c c)**0c cc
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TREND PERCENTAGE

c cc c
cccc2c 
cccc

cc 2c c
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ccc22 cc

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c cc ccc$c

c cc$cc ccc cc cc c
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c

 !+c
TREND PERCENTAGE
TREND ANALYSIS FOR SALES
Head Note: & c$c c
S.No

Years

Sales

Trend %

2004-2005

86201.43

100%

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