Data Analysis

  Mar-20 Mar-19 Mar-18 Mar-17 Mar-16

BALANCE SHEET OF ASSOCIATED ALCOHOL AND      
BREWERIES (in Rs. Cr.)
  12 months 12 months 12 months 12 12 months
months
EQUITIES AND LIABILITIES          
SHAREHOLDER'S FUNDS          
Equity Share Capital 18.08 18.08 18.08 18.08 18.08
TOTAL SHARE CAPITAL 18.08 18.08 18.08 18.08 18.08
Reserves and Surplus 177.19 131.08 102.69 78.88 62.82
TOTAL RESERVES AND 177.19 131.08 102.69 78.88 62.82
SURPLUS
TOTAL SHAREHOLDERS 195.27 149.16 120.77 96.95 80.9
FUNDS
NON-CURRENT LIABILITIES          
Long Term Borrowings 4.68 7.53 3.26 8.17 18.08
Deferred Tax Liabilities 6.4 8.75 7.94 9.55 10.79
[Net]
Other Long-Term Liabilities 1.85 0.08 0.08 0.08 0
Long Term Provisions 1.15 0.66 0 0 0
TOTAL NON-CURRENT 14.07 17.02 11.28 17.79 28.87
LIABILITIES
CURRENT LIABILITIES          
Short Term Borrowings 1.14 14.75 11.24 16.22 14.64
Trade Payables 36.49 30.57 19.58 16.79 24.32
Other Current Liabilities 26.53 32.79 37.29 20.64 16.07
Short Term Provisions 0.03 0.02 0.77 0.82 10.28
TOTAL CURRENT 64.19 78.13 68.87 54.48 65.31
LIABILITIES
TOTAL CAPITAL AND 273.53 244.31 200.92 169.22 175.08
LIABILITIES
ASSETS          
NON-CURRENT ASSETS          
Tangible Assets 106.96 116.29 79.58 85.07 91.9
Intangible Assets 0.13 0.11 0.3 0.9 0.72
Capital Work-In-Progress 11.19 1.93 22.71 4.82 1.56
Other Assets 0 0 0 0 0
FIXED ASSETS 120.73 118.33 102.59 90.79 94.18
Non-Current Investments 2.19 3.08 2.68 2.35 2
Deferred Tax Assets [Net] 0 0 0 0 0
Long Term Loans and 1.13 0.98 1.19 0.87 3.01
Advances
Other Non-Current Assets 5.91 6.89 7.16 8.53 0
TOTAL NON-CURRENT 129.97 129.29 113.61 102.55 99.19
ASSETS
CURRENT ASSETS          
Current Investments 0 0 0 0 0
Data Analysis
Inventories 57.35 55.92 38.07 28.56 28.82
Trade Receivables 38.97 30.71 18.89 17.52 11.61
Cash And Cash Equivalents 21.92 5.41 4.22 3.57 7.06
Short Term Loans and 21.27 16.35 20.67 11.04 21.38
Advances
OtherCurrentAssets 4.04 6.63 5.45 5.99 7.02
TOTAL CURRENT ASSETS 143.56 115.02 87.31 66.67 75.89
TOTAL ASSETS 273.53 244.31 200.92 169.22 175.08

TOTAL CAPITAL AND 273.53 244.31 200.92 169.22 175.08

LIABILITIES

TOTAL CAPITAL AND LIABILITIES

300

250

200

150

100

50

0
1 2 3 4 5

TOTAL CURRENT 143.56 115.02 87.31 66.67 75.89

ASSETS

TOTAL CURRENT ASSETS

160

140

120

100

80

60

40

20

0
1 2 3 4 5

TOTAL SHARE CAPITAL 18.08 18.08 18.08 18.08 18.08

Data Analysis
TOTAL SHARE CAPITAL
20
18
16
14
12
10
8
6
4
2
0
1 2 3 4 5

TOTAL SHARE CAPITAL 18.08 18.08 18.08 18.08 18.08

TOTAL CURRENT 64.19 78.13 68.87 54.48 65.31
LIABILITIES
TOTAL CURRENT ASSETS 143.56 115.02 87.31 66.67 75.89

Chart Title
160 20
140 18
16
120
14
100 12
80 10
60 8
6
40
4
20 2
0 0
1 2 3 4 5

TOTAL SHARE CAPITAL TOTAL CURRENT LIABILITIES

TOTAL CURRENT ASSETS
Data Analysis

Analysis:
CURRENT RATIO OF YEAR 2015-2020
 CURRENT RATIO :- Current Assets/ Current Liabilities (2016)

Current Assets:- Rs 75.89

Current Liabilities: - Rs 65.31

= Current Assets/ Current Liabilities

= 75.89/65.31

= 1.16:1

The ideal Current Ratio is 2:1, and Companies current ratio is 1.16:1. Which is
less than ideal ratio.

 CURRENT RATIO :- Current Assets/ Current Liabilities (2017)

Current Assets: - Rs 66.67

Current Liabilities: - Rs 54.48

= Current Assets/ Current Liabilities

= 66.67/54.48

= 1.22:1

The ideal Current Ratio is 2:1, and Companies current ratio is 1.22:1. Which is
less than ideal ratio.

 CURRENT RATIO :- Current Assets/ Current Liabilities (2018)

Current Assets: - Rs 87.31

Current Liabilities: - Rs 68.87

= Current Assets/ Current Liabilities

= 87.31/68.87

= 1.27:1
Data Analysis
The ideal Current Ratio is 2:1, and Companies current ratio is 1.27:1. Which is
less than ideal ratio.

 CURRENT RATIO:- Current Assets/ Current Liabilities (2019)

Current Assets: - Rs 115.02

Current Liabilities: - Rs 78.13

= Current Assets/ Current Liabilities

= 115.02/78.13

= 1.47:1

The ideal Current Ratio is 2:1, and Companies current ratio is 1.47:1. Which is
less than ideal ratio.

 CURRENT RATIO :- Current Assets/ Current Liabilities (2020)

Current Assets: - Rs 143.56

Current Liabilities: - Rs 64.16

= Current Assets/ Current Liabilities

= 143.56/64.16

= 2.24:1

The ideal Current Ratio is 2:1, and Companies current ratio is 2.24:1. Which is
more than ideal ratio.
Data Analysis
The ideal ratio of current ratio is 2:1 and Companies ratio is 1.16 in 2016, 1.22
in 2017, 1.27 in 2018, 1.47 in 2019 and 2.44 in 2020. Current ratio of the
company is increasing per year. In 2016-2019 ratio is less than ideal ratio it
means companies liabilities is more than assets which is not good but in 2020
the ratio is 2.24 which is more than ideal ratio and its good for company.
Overall companies’ current ratio is good, companies is going good and its good
for the company and it also means company is healthy.

References:
https://economictimes.indiatimes.com