INTRODUCTION

1.1 INDUSTRY PROFILE

Software Industry has built up valuable brand equity for itself in the global market. The software
firms quickly moved up the value chain, from performing low cost programming abroad to
providing comprehensive software development services from India for overseas clients an
abundant pool of Indian technical manpower, created a series of elite technical and management
institution that responded to serve global shortage of technical manpower.

The word “software” was coined as a prank as early as 1953, but did not appear in print until the
1960s. Before this time, computers were programmed either by customers, or the few
commercial computer vendors of the time, such as UNIVAC and IBM. The first company
founded to provide software products and services was Computer Usage Company in 1955.

The software industry expanded in the early 1960s, almost immediately after computers were
first sold in mass-produced quantities. Universities, government, and business customers created
a demand for software. Many of these programs were written in-house by full-time staff
programmers. Some were distributed freely between users of a particular machine for no charge.
Others were done on a commercial basis, and other firms such as Computer Sciences
Corporation (founded in 1959) started to grow. Other influential or typical software companies
begun in the early 1960s included Advanced Computer Techniques, Automatic Data Processing,
Applied Data Research, and Informatics General. The computer/hardware makers started
bundling operating systems, systems software and programming environments with their
machines.

When Digital Equipment Corporation (DEC) brought a relatively low-priced microcomputer to

market, it brought computing within the reach of many more companies and universities
worldwide, and it spawned great innovation in terms of new, powerful programming languages
and methodologies. New software was built for microcomputers, so other manufacturers
including IBM, followed DEC's example quickly, resulting in the IBM AS/400 amongst others.

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The industry expanded greatly with the rise of the personal computer ("PC") in the mid-1970s,
which brought desktop computing to the office worker for the first time. In the following years, it
also created a growing market for games, applications, and utilities. DOS, Microsoft's first
operating system product, was the dominant operating system at the time.

In the early years of the 21st century, another successful business model has arisen for hosted
software, called software as a service.

GROWTH OF SOFTWARE INDUSTRY IN INDIA

The Software Industry in India has gained a brand identity as a knowledge economy due to its IT
and ITES sector. The IT-ITES Industry has two major components. IT Services and business
process outsourcing (BPO). The growth in the service sector in India has been led by the
Software Industry contributing substantially to increase in GDP, employment, and exports. The
Industry has increased its contribution to India‘s GDP from 1.2% in FY 1998 to 7.5% in FY
2012. According to NASSCOM, the Software Industry in India aggregated revenues of US$100
billion in FY 2012, where export and domestic revenue stood at US$69.1 billion and US$31.7
billion respectively, growing by over 9%. The major cities that account for about nearly 90% of
this sectors exports are Bangalore, Delhi, Mumbai, Chennai, Hyderabad, Pune, Kolkata and
Coimbatore.

Export dominate the software industry, and constitute about 77% of the total industry revenue.
Though the Software Industries is export driven, the domestic market is also significant with a
robust revenue growth. The industry‘s share of total Indian exports (Mechandise plus services)
increased from less than 4% in FY 1998 to about 25% in FY 2012.

This sector has also led to massive employment generation. The industry continues to be a net
employment generator – expected to add 230,000 jobs in FY 2012, thus providing direct
employment to about 2.8 million, and indirectly employing 8.9 million people. Generally
dominant player in the global outsourcing sector. However, the sector continues to face
challenges of competitiveness in the globalize world, particularly from countries like China and
Philippines.

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India’s growing stature in the information Age enabled it to form close ties with both the United
States of America and the European Union. However, the recent global financial crises has
deeply impacted the Indian Software companies as well as global companies. As a result hiring
has dropped sharply, and employees are looking at different sectors like the financial service,
telecommunications, and manufacturing industries which have been growing phenomenally over
the last few years.

RECENT DEVELOPMENT IN SOFTWARE INDUSTRY

The economic effect of the technologically inclined services sector in India-accounting for 40%
of the country’s GDP and 30% of export earnings as of 2006, while employing only 25% of its
workforce-is summarized by Sharma (2006):

The share of IT software in total exports increased from 1 percent in 10 to 18 percent in 2001.
IT-enabled services such as back office operations, remote maintenance, accounting, public call
centers, medical transcription, insurance claims, and other bulk processing are rapidly
expanding. Indian companies such as HCL, TCS, Wipro, and Infosys may yet become household
names around the world.

Today, Bangalore is known as the Silicon Valley of India and contributes of Indian IT software
exports. India‘s second and third largest software companies are head-quartered in Bangalore, as
are many of the global companies.

Mumbai too has its share of IT companies that are India‘s first and largest, like TCS and well
established like Reliance, Patni, L&T Infotech, i-Flex, WNS, Shine, Naukri, Jobspert etc. are
head-quartered in Mumbai. And these IT and dot com companies are ruling the roost of
Mumbais relatively high octane industry of Information Technology.

Such is the growth in investment and outsourcing, it was revealed that Cap Gemini will soon
have more staff in India than it does in its home market of France with 21,000 personnel+ in
India.

On 25 June 2002 India and the European Union agreed to bilateral cooperation in the field of
science and technology. A joint EU-India group of scholars was formed on 23 November 2001 to
further promote joint research and development. India holds observer status at CERN while a
joint India-EU Software Education and Development Center is due at Bangalore.

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1.2 COMPANY PROFILE

Uniq technologies is a leading software service company focusing on Consulting,

Enterprise Solutions, Internet Applications, IT Services, System Software, Networking
and Telecom and Software Testing, Verification and Validation. At Uniq, we combine
business and technical knowledge based on the requirements of the client and ensure
maximum Customer Satisfaction. Equipped with a team comprising of experienced and
dedicated professionals, we go about our tasks adhering to the chosen framework and
documentation standards. We also use documented systems to full satisfaction on the
quality of products.

Our main aim to provide high quality software that complies to the given
specification and deliver it within the stipulated time frame. We also support
development lifecycle by providing functional and technical requirements through coding
and testing. We are ready to deploy our extensive resources to meet your challenges.

Apart from our evident knowledge, expertise and sheer devotion to our work, what
makes us the obvious choice as a information technology outsourcing consultant and
provider, is the fact that our solutions go beyond being a mere means to an end. We
believe that any solution will be effective only when it perfectly complements existing
business strategies, practices, structures and vision. Each project is unique in its
requirements and our approach subsequently differs.

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VISION

 To be a globally respected corporation that provides best-of-breed business

solutions, leveraging technology, delivered by best-in-class people.

MISSION

 To achieve our objectives in an environment of fairness, honesty, and courtesy

towards our clients, employees, vendors and society at large.

OUR VALUES

 Uncompromising integrity & flawless execution of commitments.

 Edge in performance & envisioning technology leadership.
 Shared vision among team members & teaming as a way of life.

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1.3 OBJECTIVES OF THE STUDY

PRIMARY OBJECTIVES

1. To study the financial position of Uniq Technologies through Balance sheet by

Comparative Balance statement.

SECONDARY OBJECTIVES

1. To analyze the financial stability and overall performance of Uniq in general.

2. To ascertain the maintenance of various financial aspects in trend analysis
3. To interpret the reasons of trend changes of the company

1.4 NEED FOR THE STUDY

To know the profitability, Liquidity of the company. The Need is to know the Company
Financial Position of the Uniq technologies through last six Years Balance Sheet of the
Company (2012-2017)

1.5 SCOPE OF THE STUDY

The study is to analyze stability of the firm, over period of 6 years from 2012-2017. It will be
helpful to understand whether the firm is making profit in growth of business. The main
objective of the study is to analyze the financial position of UNIQ TECHNOLOGIES for six
years. It may also help to understand the financial strength and weakness of the firm.

1.6 LIMITATIONS OF THE STUDY

 This study is related to the financial position of the company for the period of 6 years.
 The trend has been prepared by assuming 2012 as the base year for the research.
 Study is based on particular data and it may vary for other researcher based on data taken
for analysis.

6
 LITERATURE REVIEW

DR. ANURAG. B. SINGH; MS. PRIYANKA TANDON in his study,” A STUDY OF

FINANCIAL PERFORMANCE: A COMPARATIVE ANALYSIS OF SBI AND ICICI BANK ”. The

purpose of the study is to examine the financial performance of SBI and ICICI Bank,
public sector and private sector respectively. The research is descriptive and analytical in
nature. The data used for the study was entirely secondary in nature. The present study is
conducted to compare the financial performance of SBI and ICICI Bank on the basis of
ratios such as credit deposit, net profit margin etc. The period of study taken is from the
year 2007-08 to 2011-12. The study found that SBI is performing well and financially
sound than ICICI Bank but in context of deposits and expenditure ICICI bank has better
managing efficiency than SBI. Source: http://www.Indian research journals.com

KUMARE MUYANK the study focuses on, ”A COMPARATIVE ANALYSES OF

FINANCIAL STATEMENT OF SAIL WITH OTHER STEEL COMPANIES”. This project is
as increase effort to study and analyze the Financial Management of SAIL. The project work
was divided into two phases. The first phase was focused on making a financial overview of the
company by conducting a Time series analysis of SAIL for the years 2003 to 2009 and the
second phase was conducted on a Comparative analysis of SAIL with its domestic competitors
TATA,ISPAT, JINDAL & ESSAR for the year 2009 taking Balance sheet, Profit & Loss
account and ratios showing a comparative analysis between these firms with SAIL. The
internship is a bridge between the institute and the organization. This made me to be involved in
a project that helped me to employ my theoretical knowledge about how the Analysis of
Financial Statement is done by the firm. And in the process I could contribute substantially to
the organizations growth .The experience that I gathered over the past two months has certainly
provided the orientation, which I believe will help me in shouldering any responsibility in
future. Source: https://www.scribd.com/

7
Moses Joshuva Daniel in his study “A Study on Financial Status of TATA Motors Ltd” stated
the main objectives to analyzing the overall financial status of the TATA Motors Ltd by using
various financial tools. In order to analyze financial status in terms of Profitability, Solvency,
Activity and Financial stability various accounting ratios have been used. It is cleared from the
study that the company’s financial performance is satisfactory. The company has stable growth
and it shows a greater status in all the areas it works. The company has been suggested to
reduce the expenditure as it increases every year. Decrease in expenses will increase the
profitability. Source: https://www.worldwidejournals.com/

Yaswantikaa R and Sangamithrai I, The study is aimed to analyse the overall financial
performance of “Ashok Leyland Limited” for the period 2012-2016. For any organization
increasing the profitability will be the main objective and so is the same for this company. This
study gives knowledge about the application of financial tools and its importance and usefulness
in the real life. The tools comprised of Trend analysis and comparative balance sheet. Source:
http://www.allresearchjournal.com/

Ananthi.P , Dr.B.Sivakumar , “A Study on financial performance of GOOGLE Organization

2006 to 2015”. The study has been undertaken by the researcher on the financial analysis of
Google organization in the year 2006 to 2015. The study has been done with the help of ratio
analysis, comparative statement analysis, common-size statement, trend analysis and working
capital statement. It is concluded that the overall financial position of the company is
satisfactory. Source: http://www.iosrjournals.org

Dr.K.Jothi , Ms.P.Kalaivani, “A Study on Financial Performance of Honda and Toyota

Automobile Company a Comparative Analysis”. The automobile industry is one of the key
drivers that boost the economic growth of the country. It has grown a reasonable capture in four
wheeler companies in India play a vital role in economic segments. The period for this study
covered five years from 2009-2010 to 2013-2014 and the essential data for this study have been

8
collected from the annual reports of two companies (Honda & Toyota). It appears safe to
summarize that the Honda & Toyota seems to be sound financial management practice. Source:
http://www.scitecresearch.com/

Nisha Rapheal, “AN OVERVIEW OF THE FINANCIAL PERFORMANCEOF INDIAN

TYRE INDUSTRY –COMPARISON AMONG LEADING TYRE COMPANIES”. This
study tries to evaluate the perance of Indian tyre industry in terms of various financial
indicators, sales trend, production trend, export trend etc for the period of 2003-04 to2011-
12.The result suggests that the tyre industry has been passing through turbulent phases
characterized by enhanced debt burden, low utilization of assets, and above all, huge
liquidity crunch . The key to success in the industry is to improve labour productivity,
labour flexibility, and capital efficiency.
Source: http://www.innovativejournal.in/index.php/ijbm

Dr. M. Ravichandran & M. Venkata Subramanian, the study focus on, “A Study on Financial
Performance Analysis of Force Motors Limited”. The main idea behind this study is to
assessment of viability, stability and profitability of Force motors limited. Operating position of
the company can be measured by using various financial tools such as profitability ratio,
solvency ratio, comparative statement & graphs etc. This study finds that company has got
enough funds to meet its debts & liabilities. Company can further improve financial performance
by reducing the administrative, selling & operating expenses. Source: http://www.ijirst.org

Sudarsana Reddy , carried out an extensive study on “Financial Performance of Paper

Industry in Andhra Pradesh” for the 10 years period from 1989-90 to 1998-99 by
collecting data from companies having installed capacity of more than 33,000 tonnes per
annum. The primary objectives of the study were to analyze the investment pattern and
utilization of fixed assets, to review the profitability performance, to ascertain the
financing methods and to suggest measures to improve the profitability ratios, trend,
common size, comparative financial statement and statistical tests have been applied in a
appropriate context. The main findings of the study is that Andhra Pradesh paper industry

9
needs the introduction of additional funds along with restructuring of finances and
modernization of technology for better operating performance. Source:
http://shodhganga.inflibnet.ac.in

Patnaik U C & Patnaik Manoj, on his study “study is to evaluate the profitability of
public sector banks in general and SBI in particular”. The present study covers the ten
year period from 1992-93 to 2001-02. The techniques used for analysis include trend
analysis, common size income statement and ratio analysis with their mean, coefficient of
variation and coefficient of correlation. It is concluded on the basis of overall analysis
that the profitability performance of SBI was much better in the post reformer as
compared to the pre-reform era of banking sector. Hence, the hypothesis that with the
introduction of reforms in the banking sector, the profitability of SBI has improved holds
good and is accepted. The study suggests that the level of Non-Performing Assets should
be reduced. In order to raise the level of customer satisfaction, Banks should set up CRM
groups and CRM departments. To improve the profitability and productivity, the banks
should improve extensively their Information and Communication Technology. Source:
http://shodhganga.inflibnet.ac.in

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 RESEARCH METHODOLOGY
Research is scientific and systematic search for pertinent information on a specific topic.
Research comprises defining and redefining problems, formulating hypothesis or
suggested solutions, collecting, organizing and evaluating data, making deductions and
reaching conclusions and at last carefully testing the conclusions to determine whether
they fit the formulating hypothesis.

3.1 AREA OF THE STUDY

This study was conducted in Uniq Technologies for analyzing the financial position of
the company

3.2 PERIOD OF THE STUDY

The study covers a period of six years from 2012 to 2017 taken from the company

3.3 RESEARCH DESIGN

According to Selltiz, “A research design is the arrangement of conditions for collection
and analysis of data in a manner that aims to combine relevance to the research purpose
with economy in procedure”.

All business concern maintains various accounting records to find out the profit earned or
loss suffered and also to know the financial position of the company during the financial
period. This study is made to know the stability, maintenance of various financial aspects,
efficiency of the firm overall performance of the company. Financial Statement is a
means and not an end. This study was mainly done on the secondary sources. The data
available are in the financial records of the firm. The research design used in this study is
exploratory research design. This research design is preferred when researcher has a vague
idea about the problem the researcher has to explore the subject.

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3.4 METHODS OF DATA COLLECTION

Sources of Data

Main objective of this study is to do comparative analysis of the company. Sources of

data collected is Secondary. Newspapers, magazines and internet has been used for data
collection.

3.5 TOOLS USED FOR ANALYSIS

 Bar Chart
 Line Chart

BAR CHART

A bar chart or bar graph is a chart with rectangular bars with lengths proportional to
values that they represent. The bars can be plotted vertically or horizontally. A vertical
bar chart is sometimes called a column bar chart.

LINE CHART

A line chart or line graph is a type of chart which displays information as a series of data
points called ‘markers’ connected by straight line segments . It is a basic type of chart
common in many fields. It is similar to a scatter plot except that the measurement points
are ordered and joined with straight line segments.

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 TABLE 4.1

TABLE SHOWING SHAREHOLDER’S FUNDS

PARTICULARS 2012-13 2013-14 2014-15 2015-16 2016-17

Share Capital 0% 0% 0% 0% 0%
Reserves & Surplus 23% 12% -27% -25% 1.75%

CHART 4.1

CHART SHOWING SHAREHOLDER’S FUNDS

SHAREHOLDERS FUND'S
Share Capital Reserves & Surplus

40%
23%
20% 12%
0% 0% 0% 0% 0% 1.75%
0%
2012-13 2013-14 2014-15 2015-16 2016-17
-20%
-27% -25%
-40%

INTERPRETATION

Shareholders fund’s includes share capital and Reserves & Surplus. The share capital of
the company remains constant i.e. 0. Reserves and Surplus of the company is increasing rate
in 23% (2012-13) at a decreasing rate of -25% (2015-16) which is not favourable for the
concern.

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 TABLE 4.2

TABLE SHOWING UNSECURED LOANS

PARTICULARS 2012-13 2013-14 2014-15 2015-16 2016-17

Unsecured loan 15% -86% 1.31% 1.96% -85%

CHART 4.2

CHART SHOWING UNSECURED LOANS

Unsecured loan
40%

20% 15%
1.31% 1.96%
0%
2012-13 2013-14 2014-15 2015-16 2016-17
-20%
Unsecured loan
-40%

-60%

-80%
-86% -85%
-100%

INTERPRETATION

The loan funds indicates the unsecured loans. From the above, it is inferred as the
unsecured loans have decreased by -85% which implies that the company has not
sufficient funds.

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 TABLE 4.3

TABLE SHOWING TOTAL LIABILITIES

PARTICULARS 2012-13 2013-14 2014-15 2015-16 2016-17

Current Liabilities 39% -35% -86% 7.50% -20%
Deferred tax 16% 61% -57% -64% 3.28%

CHART 4.3

CHART SHOWING TOTAL LIABILITIES

TOTAL LIABILITIES
80%
61%
60%
39%
40%
16%
20% 7.50% current Liabilities
3.28%
0% Deferred tax
2012-13 2013-14 2014-15 2015-16 2016-17
-20%
-20%
-40%
-35%
-60%
-57%
-64%
-80%

-100% -86%

INTERPRETATION

Liabilities include current liabilities and deferred tax. The liabilities are increased in 2012
– 2013(39%) due to shareholders funds is increased in that year compare to other years of
the company.

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 TABLE 4.4

TABLE SHOWING CURRENT ASSETS

PARTICULARS 2012-13 2013-14 2014-15 2015-16 2016-17

Inventories 10% 5% -89% -25% 11%
Sundry debtors -4% 42% -12% 39% 3%
Cash & bank balances 18% -45% -77% 8% 22%

CHART 4.4

CHART SHOWING CURRENT ASSETS

60%
CURRENT ASSETS
42% 39%
40%
22%
18%
20% 10% 11%
5% 8%
-4% 3%
0%
2012-13 2013-14 2014-15 2015-16 2016-17
-20% -12%
-25%
-40% Inventories
-45% Sundry debtors
-60%
Cash & bank balances
-80%
-77%
-100% -89%

INTERPRETATION

Total Current Assets include inventories, Sundry debtors, Cash & Bank balances.
Inventories(11%), sundry debtors(42%) and cash & bank balances(22%) which implies
that company is having surplus funds to unutilized.

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 TABLE 4.5

TABLE SHOWING FIXED ASSETS

PARTICULARS 2012-13 2013-14 2014-15 2015-16 2016-17

Capital work in progress -10% 12% -88% 94% 1.75%

CHART 4.5

CHART SHOWING FIXED ASSETS

FIXED ASSETS
150%

94%
100%

50%
12% Capital work in progress
1.75%
0%
2012-13 2013-14 2014-15 2015-16 2016-17
-50% -10%

-100% -88%

INTERPRETATION

Capital work in progress has been decreased by 1.75% which shows that few of the
capital works in progress has been completed during the current year itself.

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 TABLE 4.6

TABLE SHOWING THE TREND PERCENTAGE ON GROSS PROFIT (Taking 2012 as

base)

Year Gross Profit Trend Percentage

2012 3443597 100%
2013 3741915 109%
2014 1573033 46%
2015 4325629 126%
2016 4596677 133%
2017 4501252 131%

CHART 4.6

CHART SHOWING THE TREND PERCENTAGE ON GROSS PROFIT

140%
Gross Profit 133%
126% 131%
120% 109%
100%
100%
Percentage

80%

60%
46%
40%

20%

0%
2012 2013 2014 2015 2016 2017
Year

INTERPRETATION

From the above table, it is inferred as the gross profit is increasing constantly
except 2014 which implies that the company is under loss due to less funds.

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 TABLE 4.7

TABLE SHOWING THE TREND PERCENTAGE ON NET PROFIT (Taking 2012 as

base)

Year Net Profit Trend Percentage

2012 3259054 100%
2013 3546166 109%
2014 1500947 46%
2015 4302722 132%
2016 4357975 134%
2017 3529260 108%

CHART 4.7

CHART SHOWING THE TREND PERCENTAGE ON NET PROFIT

160%
Net Profit
132% 134%
140%

120% 109%
100% 108%
Percentage

100%

80%

60%
46%
40%

20%

0%
2012 2013 2014 2015 2016 2017
Year

INTERPRETATION

From the above table, it is inferred as the net profit is increasing constantly except 2014
which implies that the company is under loss.

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 TABLE 4.8

TABLE SHOWING THE TREND PERCENTAGE ON SHAREHOLDERS

FUND’S (Taking 2012 as base)

Shareholders Trend Percentage

Year funds
2012 3156511 100%
2013 3196534 101%
2014 5776914 183%
2015 5033289 159%
2016 4517546 143%
2017 7218155 229%

CHART 4.8

CHART SHOWING THE TREND PERCENTAGE ON SHAREHOLDERS

FUND’S

shareholders funds
250%
229%
200% 183%
PERCENTAGE

159%
150%
100% 143%
100%
101%
50%

0%
2012 2013 2014 2015 2016 2017
YEAR

INTERPRETATION

From the above table reveals that the company’s trend percentage on shareholders fund’s for a
period of 6 years is 100,101,183,159,143 and 229 respectively. The reserves & surplus of 2014-
15 and 2015-16 was lower compared to other years in comparative statement. From 2012 to
2017, implies the fluctuating trend but later it indicates increase in shareholders fund’s of the
company.

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 TABLE 4.9

TABLE SHOWING THE TREND PERCENTAGE ON TOTAL ASSETS (Taking

2012 as base)

Year Assets Trend Percentage

2012 2751963 100%
2013 3440228 125%
2014 6891938 250%
2015 1867383 68%
2016 3637107 132%
2017 17878759 650%

CHART 4.9

CHART SHOWING THE TREND PERCENTAGE ON TOTAL ASSETS

TOTAL ASSETS
700%
650%
600%
PERCENTAGE

500%
400%
300% 250%
ASSETS
200%
100% 68%
100% 132%
125%
0%
2012 2013 2014 2015 2016 2017
YEAR

INTERPRETATION

From the above table, reveals that the company’s trend percentage on total assets for period of 6
years is 100,125,250,68,132 and 650 respectively. The percentage increase in assets is due to
the working capital is sufficient to the financial investment of the company which exceed in
current assets except in the year 2015 but later on it indicates an increase in trend.

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 TABLE 4.10

TABLE SHOWING THE TREND PERCENTAGE ON TOTAL LIABILITIES

(Taking 2012 as base)

Year Liabilities Trend Percentage

2012 1463430 100%
2013 2177999 149%
2014 1495327 102%
2015 251118 17%
2016 1548045 106%
2017 1305791 89%

CHART 4.10

CHART SHOWING THE TREND PERCENTAGE ON TOTAL LIABILITIES

Total liabilities
160%
149%
140%
120%
102% 106%
100% 100%
89%
80%
60% liabilities
40%
20% 17%
0%
2012 2013 2014 2015 2016 2017

INTERPRETATION

From the above table, reveals that the company’s trend percentage on total assets for
period of 6 years is 100,149,102,17,106 and 89 respectively. The percentage decrease in
liabilities is due to the working capital is not sufficient to the financial investment of the
company due to less margin in the year 2014,2015 & 2017

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COMPARATIVE BALANCE SHEET

 The shareholders fund’s of the company in the year 2015-16 is not favorable for the concern.
 The unsecured loans of the company in the year 2013-14 and 2016-17 are not satisfactory.
 The total liabilities of the company in the year 2012-13 has been increased.
 The current assets of the company is having surplus funds has been unutilized.
 The fixed assets of the company is in the decreasing rate.

TREND ANALYSIS

 Gross profit and net profit of the company are not in good position.
 The shareholders fund’s of the company are quite satisfied.
 The total assets of the company indicates an increase trend which is favorable.
 The total liabilities of the company are not good in position due to less working capital
investment.

SUGGESTIONS
 The company should take necessary measures for maintaining the adequate working capital for
investment in future.
 The comparative balance sheet of the company in certain years has to improve to overcome the
total assets.
 The company has to improve to meet its profit level.

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CONCLUSION
In this study, we use comparative balance sheet analysis and trend analysis method using MS
EXCEL software to analyze the financial position of uniq technologies between the year 2012 to
2017. The results on the study indicates that the company has to improve and meet the profit
margin. It is concluded that the overall financial position of the company are satisfactory.

24
 http://www.Indian research journals.com
 https://www.scribd.com/
 https://www.worldwidejournals.com/
 http://www.allresearchjournal.com/
 http://www.iosrjournals.org
 http://www.scitecresearch.com
 http://www.innovativejournal.in/index.php/ijbm
 http://www.ijirst.org
 http://shodhganga.inflibnet.ac.in

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26
27
PARTICULARS 2012 2013 2014 2015 2016 2017
Liabilities/source of funds
Share Capital 2978633 2978633 2978633 2978633 2978633 2978633
Reserves&Surplus 177878 217901 2798281 2054656 1538913 4239522
Total (a) 3156511 3196534 5776914 5033289 4517546 7218155
Loan funds:
Unsecured loan 1424059 1634806 229435 529718 1565387 238055
Total (b) 1424059 1634806 229435 529718 1565387 238055
Current Liabilities
current Liabilities 1403731 2095170 1362045 193219 1527190 1216508
Deferred tax 59699 82829 133282 57899 20855 89283
Total ( c ) 1463430 2177999 1495327 251118 1548045 1305791
TOTAL LIABILITIES (a+b+c) 6044000 7009339 7501676 5814125 7630978 8762001
Assets/applications of funds:
Fixed assets
Gross block 3443597 3741915 1573033 4325629 4596677 4501252
(-) Depreciation 184543 195749 72086 22907 238702 971992
Net block 3259054 3546166 1500947 4302722 4357975 3529260
Capital work in progress 70200 63107 812436 98922 191738 526543
Total (a) 3329254 3609273 2313383 4401644 4549713 4055803
Current assets
Inventories 536064 591028 619147 68769 51883 646470
Sundry debtors 104375 99760 141733 124158 172428 615297
Cash & bank balances 1975529 2325503 1279205 288588 2655212 3240171
other current assets 40909 70971 181376 116628 133615 106106
loans & advances 24886 289859 3858041 1170318 432231 462258
Total (b) 2681763 3377121 6079502 1768461 3445369 17352216
TOTAL ASSESTS (a+b) 6011017 6986394 8392885 6170105 7995082 21408019

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