balance sheet and common sizing of airtel bh

8/8/2019 Balance Sheet and Common Sizing of Airtel Bh

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Group 1: Automobiles

Group 2: Pharma

Group 3: Petrochemical

Group 4: FMCG

Group 5: Steel

Group 6:

Group 7: Telecom

Group 8:

DELIVERABLES:

3C) Analysis, interpretation and critical comments on appropriate financial ratios to be included.

3D) Groups to give a brief introduction about the industry / companies chosen

7) SOME TIPS FOR BETTER PERFORMANCE -

(a) DO NOT EXCEED TIME ALLOTED - GROUPS LIABLE FOR NEGATIVE MARKING IF TIME EXC

(b) Use '%' rather than absolute data for comparison and common-sizing

GUIDELINES FOR PARTICIPANT GROUPS: (Please read all 9 instructions carefully for meticulous complianc

1) Groups to analyze one company (of their choice) from the industry (listed below) for Financial StatemeP&L Account, Cash Flow Statements - based on last three years' data. The industries / companies alloted

Industry / Companies tobe alloted -

2) Primary objective is to share, in simple terms, group's understanding of the Companies and their businparticipants. ANY MEMBER OF THE GROUP MAY BE CALLED UPON TO MAKE THE PRESENTATION.

(efficiency), valuation of the company from the points of view of (a) Management (b) Lender & (c) Investo

3B) ANALYSIS / INTERPRETATION TO BUILD A CASE FOR ACTIONABLES FOR (say) MANAGEMENT (e.g. deciefficiency, leverage, etc.), INVESTOR (e.g. decision to buy / sell shares), LENDER (e.g. decision to lend)

3E) A comparison with industry standards, comments on macro factors affecting the industry / company,scenario - will be desirable from the point of adding value to the analysis

5) Template for P&L a/c and Balance Sheet given in succeeding sheets - to serve ONLY as an indicative foGroups may use their own template for Cash Flow Statement

6) Groups to make a presentation (not exceeding 12 minutes) on the analysis of Financial Statements. ATO THE SCHEDULES forming part of the Balance Sheet, Income & Expenditure Statement, Cash Flow stateunderstanding of the nature of the Company's business


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(c) Use graphics, flow charts, other creative representation of data to the extent possible,

(d) Use 'Comment' function in Excel to list 'item heads' appearing in 'Schedules' of Financi

8) Groups could also offer any other comments they deem appropriate, which in their opinion, would facil

9) The presentations will be assessed on the basis of Content, Effort, Insight & Quality of Presentation anevaluation for the course.


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EDED

e)

nt Analysis of Balance Sheet,re as under:

ess / finances, with co-

r.

ions relating to operating

evelopments in global

mat for financial data.

EFERENCE SHOULD BE MADEments for a better


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for lucidity

l Statements - for ready reference

itate decision making

d will form part of overall


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denotes Expenses

For %, SERVICE REVENUE = 100%

All figures in (Currencrores

nding

r-09 31-Mar-10

Amount

100.00% 35,586 100.00%

0.00%

0.04% 23 0.07%

0.00% 0.00%

100.04% 35,610 100.07%

0.00% 0.00%

0.00% 0.00%

15.30% 4,435 12.46%18.61% 7,447 20.93%

0.04% 20 0.06%

421.52% 1,437 4.04%

6.40% 2,405 6.76%

50.71% 17,985 50.54%

49.34% 17,625 49.53%

0.00% 0.00%

10.54% 3,755 10.55%

38.80% 13,870 38.98%

24.00% 10699.2 30.07%

-0.41% -1038.5 -2.92%

0.00% 0.00%

2.70%

1981.3

5.57%

0.00% 0.00%

-1.16% -330.3 -0.93%

22.78% 9426.1 26.49%19.71% 8275.6 23.26%

34.70% 18502.8 51.99%

54.40% 26778.4 75.25%


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Company Name:

Balance Sheet

Balance S

LIABILITIES 31-Mar-08 31-M

Sources Of Funds Amount C.S Amount

Share Capital 1,898 7.06 1,898

Reserves & Surplus 18,286 68.04 25,630

Revaluation Reserves -

Networth -

Secured Loans 52 0.19 52

Unsecured Loans 6,518 24.25 7,662

Total Debt 7,714

Total Liabilities 26,876 100.00% 35,357

Balance S

ASSETS 31-Mar-08 31-M

Use / Application of Funds Amount % Amount

Gross Block 28,116 104.61 37,267

Less: Accum. Depreciation 9,085 33.80 12,253

= Net Block 19,031 70.81 25,013

Add: Capital Work in Progress 2,751 10.24 2,567

Net Fixed Assets 21,782 81.05 27,580

-Investments 10,953 40.75 11,778

deffered tax asset net 0 0.00 327

Inventories 57 0.21 62

Sundry Debtors 2,776 10.33 2,550

Cash and Bank Balance 503 1.87 2,252

other current asst 100 0.37 120

Loans and Advances 2,824 10.51 4,441

Total CA, Loans & Advances 6,260 23.29 9,425

Deffered Credit -

Fixed Deposits -Current Liabilities 11,909 44.31 13,118

Provisions 210 0.78 6,344

Total CL & Provisions 12,119 45.09 13,752

Net Current Assets (5,859) (21.80) (4,327)

Miscellaneous Expenses - -


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Total Assets 26,876 100.00% 35,358

Contingent Liabilities

Earning per Share (EPS) (Rs)

Book Value per share (Rs)


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For %, Total Assets/Liabilities = 100%

All figures in (Currency) Million

eet as on

r-09 31-Mar-10

C.S Amount cs

5.37 1,899 4.54

72.49 34,652 82.94

- -

- -

0.15 39 0.09

21.67 4,999 11.97

21.82 4,999 11.97

100.00% 41,779 100.00%

eet as on

r-09 31-Mar-10

% Amount %

105.40 44,213 105.82

34.65 16,188 38.75

70.74 28,025 67.08

7.26 1,595 3.82

78.00 296,120 708.78

- -33.31 15,773 37.75

0.92 -

0.18 27 0.07

7.21 2,105 5.04

6.37 817 1.95

0.34 66 0.16

12.56 6,210 14.86

26.66 9,225 22.08

- -

- -37.10 12,180 29.15

17.94 659 1.58

38.89 12,839 30.73

(12.24) (3,614) (8.65)

-


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100.00% 41,779 100.00%

balance sheet and common sizing of airtel bh

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