Accounts Case Study On Ratio Analysis

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Avenue Supermarts Ltd - Case Analysis

The following are extracted from the Balance Sheets of the Company:
(in Rup
Particulars 2015-16 2016-17 2017-18

EQUITIES AND LIABILITIES


SHAREHOLDER'S FUNDS
Equity Share Capital (Rs. 10 Paid-up) 561.54 624.08 624.08
Reserves and Surplus 950.32 3,212.98 4018.63
TOTAL SHAREHOLDERS FUNDS 1511.86 3,837.06 4642.71
NON-CURRENT LIABILITIES
Long Term Borrowings 908.47 980.92 246.00
Deferred Tax Liabilities [Net] 40.09 51.75 46.30
Other Long Term Liabilities 18.06 1.38 0.78
Long Term Provisions 0.00 0.00 0.00
TOTAL NON-CURRENT LIABILITIES 966.62 1,034.05 293.07
CURRENT LIABILITIES
Short Term Borrowings 113.49 122.66 7.25
Trade Payables 200.47 266.76 315.88
Other Current Liabilities 283.71 533.46 341.70
Short Term Provisions 5.38 8.16 11.85
TOTAL CURRENT LIABILITIES 603.05 931.04 676.68
TOTAL CAPITAL AND LIABILITIES 3081.53 5,802.15 5612.47

ASSETS
Fixed Assets 2160.78 2,701.80 3403.23

Non-Current Assets 2291.60 2,834.04 3666.07


Current Assets

Current Investments 0.00 0.00 51.70


Inventories 660.20 933.16 1147.04
Trade Receivables 8.38 21.00 33.36
Cash And Cash Equivalents 32.59 1,881.31 556.46
Short Term Loans And Advances 0.93 0.00 0.00
OtherCurrentAssets 87.84 132.64 157.84

TOTAL CURRENT ASSETS 789.94 2,968.11 1946.40


TOTAL ASSETS 3081.53 5,802.15 5612.47

SALES 8,584 11,898 15,033


GROSS PROFIT 585.45 873.13 1350.56
NET PROFIT 317.91 482.64 784.68
DIVIDEND
nalysis

(in Rupees Crores)


2018-19 2019-20

624.08 647.77
4970.40 10487.75
5594.48 11135.52

125.67 0.00
64.07 48.20
0.78 178.60
0.00 0.00
190.52 226.80

299.15 3.73
458.28 445.97
442.47 257.78
12.67 14.33
1212.57 721.81
6997.57 12084.13

4610.78 6097.35

4968.52 9791.86

0.00 0.00
1576.22 1909.43
75.52 48.53
213.55 92.24
0.00 0.00
163.76 242.07

2029.05 2292.27
6997.57 12084.13

20,005 24,870
1646.44 2122.7
936.35 1349.89
Profit & Loss
Particulars Mar/16 Mar/17 Mar/18 Mar/19 Mar/20
Sales 8,584 11,898 15,033 20,005 24,870
Expenses 7,920 10,929 13,680 18,371 22,742
Operating Profit 664 968 1,353 1,633 2,128
Other Income 18 29 88 48 60
Profit before Interest and Depn. 682 997 1441 1681 2188
Interest 91 122 60 47 69
Depreciation 98 128 159 212 374
Profit before tax 492 747 1,222 1,422 1,745
Tax % 35% 36% 34% 37% 25%
Net Profit after tax 320 479 806 903 1,301
682 997 1441 1681 2188
189 250 219 259 443
493 747 1222 1422 1745

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