An Internship Study Report of Konigtronics (OPC) Pvt.

Ltd
(20MBA IN 307)

Submitted By

Mr. Abhishek B N
USN 1CR20BA003

Submitted to
VISVESVARAYA TECHNOLOGICAL
UNIVERSITY, BELAGAVI

In partial fulfillment of the requirement for the award of the degree of

MASTER OF BUSINESS ADMINISTRATION

Under Guidance of

Internal Guide External Guide

Prof. Sabeha Mufti Mr. Mourya C
CMR Institute of technology Assistant Manager
CMR Institute of technology

Department of Management Studies and Research

CMR Institute of Technology
#132, AECS Layout, Kundalahalli, Bengaluru - 560037
 Batch - 2020-22
Certificate from the Organization
 CERTIFICATE BY THE INSTITUTION

This is to certify that Mr. Abhishek B N bearing USN 1CR20BA003 is a bonafide student of Master of
Business Administration of our Institution during 2020-22 batch, affiliated to Visvesvaraya Technological
University, Belagavi. The internship study report of Konigtronics (OPC) Pvt.Ltd is prepared by her under
the guidance (Internal) of Prof. Sabeha Mufti in partial fulfillment of the requirements for the award of the
degree of Master of Business Administration of Visvesvaraya Technological University, Belagavi
Karnataka.

Signature of the Guide Signature of HOD Signature of the Principal

Viva-voce Examination:

Internal Examiner:……………………………………………………..
[Signature & Date]

…………………………………………………………
[Name, Designation & Affiliation]

ExternalExaminer:……………………………………………………..
[Signature & Date]

…………………………………………………………
[Name, Designation & Affiliation]
 DECLARATION
I, Mr. Abhishek B N bearing USN 1CR20BA003 hereby declare that the internship study conducted at
Konigtronics (OPC) Pvt.Ltd is record of independent work carried out by me under the guidance of Prof.
Sabeha Mufti faculty of M.B.A Department of CMR Institute of Technology, Bengaluru. I also declare that
this report is prepared in partial fulfillment of the university Regulations for the award of degree of Master
of Business Administration by Visvesvaraya Technological University, Belagavi. I have undergone an
internship study for a period of four weeks. I further declare that this report is based on the original study
undertaken by me and has not been submitted for the award of any degree/diploma from any other
University /Institution.

Place: Signature of the Student

Date: 30/10/2021 USN:1CR20BA003
 ACKNOWLEDGEMENT
I acknowledge the deep gratitude to all those who have made organization study successful and helped in
preparing the report.

I would like to express my sincere thanks to Dr.Sanjay Jain, Principal of CMR Institute of Technology,
Bengaluru for his valuable support and guidance throughout the course of organization study.

I am grateful to Prof.Sandeep Kumar, HOD of the Department of MBA of CMR Institute of Technology,
Bengaluru for his constant motivation and inspiration.

I thank my internal guide, Prof. Sabeha Mufti, Professor of the Department of MBA of CMR Institute of
Technology, Bengaluru for his constant guidance and support throughout the internship study.

Mr. Abhishek B N
USN: 1CR20BA003
 Table of Contents
Chapte Page
Title
r No No.
Executive Summary
1 Introduction
Introduction about Organization and
Industry
2 Organization Profile
Background
Nature of Business
Vision, Mission and Quality Policy
Workflow Model
Product/Service Profile
Ownership Pattern
Achievements/Awards
Future Growth and Prospects
3 McKensy’s 7S Framework and Porter's
Five Force Model
4 SWOT Analysis
5 Analysis of Financial Statements
6 Learning Experience
Bibliography
 Executive Summary

Konigtronics (OPC) Pvt.Ltd. was started on August 2016 by Mr. Vishesh S B.E (telecom), MBA, PGDIB.,
to educate students and the public on innovative methods of research and development in the field of
Engineering and Technology. Konigtronics has conducted many technical workshops on topics like
Embedded systems, IoT (Internet of Things), cloud computing,network simulation and entrepreneurship.
Konigtronics has now extended its service in the field of real-estate, career planning and entrepreneurship.
The company is located in a prime location in central Bangalore and as many as 5 dedicated engineers
working in it. Also there are many engineering students undergoing internship from Konigtronics,
Konigtronics has till now guided 2000+ students/professionals in their projects and research worksworks.
Konigtronics is a company where helps students to get educated the various methods are:

 International Research Paper

 Projects
 Workshops
 Internships
 Web Design
 Entrepreneurship
 R&D
  Real Estate
Konigtronics will also provide Digital marketing services like it help people with branding by showing ads
to the relevant audience reaching them through Display and YouTube Ads and also on Social Media
Networks. Konigtronics also do Social Media Optimization and Social Media Marketing.

Chapter 1
INTRODUCTION

Introduction
Konigtronics (OPC) Pvt.Ltd. is a company which educate students and the public on innovative methods of
research and development in the field of Engineering and Technology. Konigtronics has conducted many
technical workshops on topics like Embedded systems, IoT (Internet of Things), cloud computing,network
simulation and entrepreneurship. Konigtronics has now extended its service in the field of real-estate, career
planning and entrepreneurship. The company is located in a prime location in central Bangalore and as many
as 5 dedicated engineers working in it. Also there are many engineering students undergoing internship from
Konigtronics, Konigtronics has till now guided two thousands plus students/professionals in their projects
and research works.

There Services are;

 International Research Papers

 Projects
 Workshops
 Web Design
 Entrepreneurship
 Real Estate

Konigtronics (opc) Private Limited is an

Indian Non-Government Company. It's a
one person company company and is classified as'company limited by shares'.
Company's authorized capital stands at Rs 0.5 lakhs and has 100.0% paid-up capital which is Rs 0.5 lakhs.
Konigtronics (opc) Private Limited is majorly in Community, personal & Social Services business and
currently, company operations are active.
 Chapter 2
ORGANIZATION PROFILE
 Organization Profile

Konigtronics (opc) Private Limited is majorly in Community, personal & Social Services business and
currently, company operations are active.

Company is registered in Bangalore (Karnataka) Registrar Office. Konigtronics (opc) Private Limited
registered address is KONIGTRONICS (OPC) PRIVATE LIMITED CHAMRAJPET, BENGALURU #4/1,
1ST FLOOR, 5TH MAIN, 5TH CROSS 560018 BANGALORE-Bangalore.

Konigtronics (opc) Private Limited Details

CIN U80904KA2017OPC099075
Website www.konigtronics.com
Status ACTIVE
Company Category Company Limited by Shares
Company Sub-category Indian Non-Government Company
Company Class One Person Company
Business Activity Community, personal & Social Services
Authorized Capital 0.5 lakhs
Paid-up Capital 0.5 lakhs
Paid-up Capital % 100.0
Registrar Office City Bangalore
Registered State Karnataka
Registration Date 09 Jan, 2017
Address KONIGTRONICS (OPC) PRIVATE LIMITED
CHAMRAJPET, BENGALURU #4/1, 1ST FLOOR, 5TH
MAIN, 5TH CROSS 560018 BANGALORE-Bangalore

Industry Type

Industry Institutes Educational , Training

Sub Industry Educational Consultants
Services International Research Papers, Projects, Workshops, Web
Design, Entrepreneurship
 -

Vission

Our vision is to develop well rounded, confident and responsible individuals who aspire to achieve their full
potential. We will do this by providing a welcoming, happy, safe, and supportive learning environment in
which everyone is equal and all achievements are celebrated.

Mission
We strive to support this environment by building a
more inclusive curriculum, addressing a range of
learning styles, offering a wide array of diversity
efforts and programs, and by participating in the
wider community.

Workflow Model
The phrase “teaching with technology” may conjure
up a variety of different images depending on our
own experiences as instructors, students, or even
conference attendees. For some it might mean using PowerPoint or student classroom response systems in
lectures; others may think of podcasting lectures; and still others may think of specific disciplinary
applications, such as designing Web-based interactive learning modules and simulations to teach skills and
concepts. While it is natural to think of the tool itself as a starting point, the use of instructional technology
is more likely to be effective and appropriate (i.e., facilitate student learning and increase your own
productivity) if it is integrated into a careful planning process that takes into account the various factors
involved in teaching and learning.From a systems approach, teaching with technology involves four major
components: the course content, the instructor, the students and the technology tools. Effective teachers, like
other effective communicators, recognize the value of understanding their audience. However, for an
educator, audience analysis reveals a complexity of differences among students in any given learning
environment. Richard Felder says, “The more thoroughly instructors understand the differences, the better
chance they have of meeting the diverse learning needs of all of their students. An educator must consider
the characteristics of the students at their institution, the mindset of the generation, the variety of learning
styles and the cognitive development of students.
Service Profile

Konigtronics (opc) Private Limited Services are

 International Research Paper

 Projects
 Workshops
 Internships
 Web Design
 Entrepreneurship
 R&D
 Real Estate

International Research Paper

Position paper, an essay that represents the author’s opinion. Term paper, written by high school or college
students. Thesis or dissertation, a document submitted in support of a candidature for a degree or
professional qualification, presenting the author’s research and findings.
International Research Papers which are published under Konigtronics (opc) Private Limited are;

 Ammonia Gas Leakage Monitoring System using MQ-137 Sensors, IoT and Framing
suitable Reflexive Actions
 Conceptual Study of Wireless BAN using Bluetooth/IEEE 802.11n
 Tele-Medical Aid System: A Virtual Bridge between Remote Villages and District/Taluk Hospitals
 Border Gateway Protocol (BGP): A Boon to Internet Application and ISPs
 Innovative Foot Pressure Mapping Technology On-The-Go Using Android Application
 Innovative Methods of Monitoring and Regulating River Water between Dams: A Noble Solution for
Interstate Water Distribution
 Coin Based Automated Blood Sugar Level Monitoring System for the Public
 Portable Low Cost Electronic Nose for Instant and Wireless Monitoring of Emission Levels of
Vehicles Using Android Mobile Application
  Advanced Monitoring of Rail Cracks using LASER-EMAT System
 Advanced Monitoring of R-22 Refrigerant LeakageLeaka
 Simulation of Wireless BAN using Network Simulation Tool
 Hot Spot Technology in the Sport of Kabaddi
 Data Mining and Analytics: A Proactive Model
 Data Mining, Internet Marketing and Web Mining

Projects

In contemporary business and science, a project is an individual or collaborative enterprise, possibly

involving research and design, that is carefully planned, usually by the project assigned team to achieve a
particular aim.
Konigtronics (opc) Private Limited undertake all kinds of engineering projects and mini-projects.

Some of the domains in which Konigtronics (opc) Private Limited are expertised are:
 Embedded Systems
 Networking
 Image Processing
 Medical Electronics

Workshops

A training workshop is a type of interactive training where participants carry out a number of training
activities rather than passively listen to a lecture or presentation. Broadly, two types of workshops exist: A
general workshop is put on for a mixed audience, and a closed workshop is tailored towards meeting the
training needs of a specific group.

Konigtronics (opc) Private Limited have a well qualified faculty and conduct workshops on:
 Embedded Systems
 Networking
 PCB Design
 Software Testing- Manual Testing & Agile Methodologies
 How to become an Entrepreneur?
Web Design
Web design is the process of creating websites. It encompasses several different aspects, including webpage
layout, content production and graphic design. We develop webpages for all types of businesses, for
freelancers and amateurs. Konigtronics (opc) Private Limited develop both static and dynamic websites,
domain name purchase and hosting.

Entrepreneurship

Entrepreneurship has traditionally been defined as the process of designing, launching and running a new
business, which typically begins as a small business, such as a startup company, offering a product, process
or service for sale or hire, and the people who do so are called ‘entrepreneurs’.

Konigtronics (opc) Private Limited team will help Students in bringing out the hidden entrepreneur in
students and nurture it. Konigtronics (opc) Private Limited undertake workshops and counselling sessions
on the same. Konigtronics (opc) Private Limited will also help people in setting up their business from
scratch.

Real Estate

Real estate is “property consisting of land and the buildings on it, along with its natural resources such as
crops, minerals or water; immovable property of this nature; an interest vested in this (also) an item of real
property, (more generally) buildings or housing in general. Also the business of real estate; profession of
purchasing, selling or renting land, buildings or housing, repair works.

Digital Marketing

Konigtronics (opc) Private Limited help people with branding by showing ads to the relevant audience
reaching them through Display and YouTube Ads and also on Social Media Networks. We also do Social
Media Optimization and Social Media Marketing.

R & D Research and Development

Konigtronics pvt ltd is known for its contribution for the field of Research & Development. Young technical
minds have joined hands and given majority of their time for research in the field of electronics, telecom,
IoT, datasciences, medical electronics and WBAN.

Ownership Pattern

Konigtronics (opc) Private Limited is a Private limited company

A private limited company is any type of business entity in "private" ownership
used in many jurisdictions, in contrast to a publicly listed company, with some
differences from country to country.
A Konigtronics (opc) Private Limited is a company which is privately held for
small businesses. The liability of the members of a Konigtronics (opc) Private Limited Company is limited
to the amount of shares respectively held by them. Shares of Private Limited Company cannot be publically
traded.

Board of Members

Vishesh S hails from Bangalore, Karnataka, India. He has completed B.E in Telecommunication
Engineering from VTU, Belgaum, Karnataka in 2015. His research interests include Embedded Systems,
Wireless Communication, BAN and Medical Electronics. He is also the Founder and Managing Director of
the corporate company Konigtronics Private Limited. He has guided over a hundred
students/interns/professionals in their research work and projects. He is also the co-author of many
International Research Papers. He is currently pursuing his MBA in e-Business and PG Diploma in
International Business. Presently Konigtronics Private Limited has extended its services in the field of
Software Engineering and Webpage Designing. Konigtronics also conducts technical and non-technical
workshops on various topics.
 Chapter 3
MCKENSY'S 7S
FRAMEWORK, PORTER'S
FIVE FORCE MODEL.
 McKensy's 7S framework, Porter's Five Force Model.
The Mckinsey’s 7S Framework suggests that there is a multiplicity of factors that influence an
organization’s ability to change and its proper mode of change. Because of the interconnections of the
variables, it would be difficult to make significant progress in one area without making progress in the
others as well.
The Mckinsey’s 7S Framework is a management model that describes seven factors to organize a company
in a holistic and effective way. Together these factors determine the way in which a corporation operates.
Managers should take into account all seven of these factors, to be sure of successful implementation of a
strategy.
The Mckinsey’s 7S Framework involves seven interdependent factors which are categorized as either
“hard” or “soft” elements:

Hard Elements Soft Elements

Strategy Skills
Structure Style
Systems Staff
Shared Values

Hard elements are feasible and easy to define or identify in an organization as they are normally well
documented and seen in the form of tangible objects or reports such as strategy statements, corporate plans,
organizational charts and other documents, and the management can directly influence them.

Soft elements, on the other hand, can be more difficult to comprehend, and are less tangible and more
influenced by culture. However, these soft elements are as important as the hard elements if the organization
is going to be successful.

Strategy — Strategy is the plan of action an organisation prepares in response to, or anticipation of,
changes in its external environment. Strategy is thought-out, well-structured and often practically rehearsed
and is differentiated from tactics or operational actions.
Konigtronics (opc) Private Limited company follows Tutorial Strategy, Develop students ability to think and
act like a professional in their discipline. Develop students basic academic skills (e.g. identification and
evaluation of relevant resources, effective communication both orally and in writing, effective time-
management, critical self-assessment).
Structure — Business needs to be organised in a specific form of shape that is generally referred to as
organizational structure. Organisations are structured in a variety of ways, dependent on their objectives and
culture. The structure of the company often dictates the way it operates and performs.
Konigtronics (opc) Private Limited structure follows Divisional structure, organizations are split into
divisions based on specific products, services or geographies. For this reason, this structure is typically used
by large companies that operate in wide geographic areas or own separate, smaller companies. Each division
has its own executive leadership, departments and resources. For example, a large software company may
separate its organization based on product type, so there's a cloud software division, corporate software
division and a personal computing software division.

Systems — This refers to some systems or internal processes to support and implement the strategy and run
day-to-day affairs. Different systems exist in companies for procurement, recruitment, promotion and so on.

Staff — Organisations are made up of humans and it’s the people who make the real difference to the
success of the organisation in the increasingly knowledge-based society.
IKonigtronics (opc) Private Limited company instill confidence among the employees about their future in
the organisation and future career growth as an incentive for hard work .

Style — Organizational style refers to distinct culture and management style in organizations. It generally
includes the dominant values, beliefs and norms which develop over time and become relatively peculiar to
the organisation. It consists of the way company’s top management interact the employees.
Konigtronics (opc) Private Limited company follows The democratic management style encourages a more
collaborative way of working. Guidance is provided, but group members are encouraged to contribute their
thoughts and ideas to the decision-making process. This is a consultative management approach, which is
generally considered one of the most effective management styles.

Shared Values — All members of the organisation share some common fundamental ideas or guiding
concepts around which the business is built. This may be to make money or to achieve excellence in a
particular field. These values and common goals keep the employees working towards a common destination
as a coherent team and are important to keep the team spirit alive.

Skills — Skills refers to various distinctive capabilities of key personnel and the unit as a whole. Staff
without the right skills to perform any tasks can create several problems for the operations and may results
into big disasters. Technology is improving our working environment and new skills needed to be developed
into existing staff to fulfill their gaps. Skill development through training’s can help the staff to have the
right skills to perform their tasks.

Porter's Five Force Model

Porter's Five Forces Framework is a method of analysing the operating environment of a competition of a
business.

The main idea of this model is that the key to an enterprise obtaining a competitive advantage lies in the
profitability (industry attraction) of the industry in which the enterprise is located and the relative
competitive position of the enterprise in the industry. Therefore, the primary task of strategic management is
to select potentially highly profitable industries by analyzing five factors including suppliers, buyers, current
competitors, alternative products, and potential entrants. After selecting industries, enterprises should choose
one of three strategies, such as low-cost, production dissimilation or centralization, as their competitive
strategy, based on their strength and the comparison of the five forces.

Porter's five forces help to identify where power lies in a business situation. This is useful both in
understanding the strength of an organisation's current competitive position, and the strength of a position
that an organisation may look to move into.

Bargaining power of suppliers

Supplier power is an assessment of how simple it is for suppliers to drive up costs. It is driven by the:
quantity of suppliers of every fundamental info, uniqueness of their
item or service, relative size and quality of the provider, and cost of
changing starting with one provider then onto the next.

These are some of the key factors:

 Number of suppliers
 Size of suppliers
 Provider focus
 Accessibility of substitutes for the provider's items
 The uniqueness of the provider's items or services (separation)
 Exchanging cost for provider's items
 Provider's threat of forwarding incorporation
  Industry threat of in reverse incorporation
 Provider's commitment to the quality of service of the business items
 Significance of volume to provider
 Absolute industry cost contributed by suppliers
 Importance of the business to provider's benefit

Bargaining power of buyers

Buyer Power is an assessment of how simple it is for the buyers to drive costs down. It is driven by the
number of buyers in the market, the significance of every individual buyer to the association, and the value
to the buyer of changing starting with one provider then onto the next. If a business has influential buyers,
they are frequently ready to direct terms with them. These are some of the key factors:

 Buyer volume (number of clients)

 Size of every buyer's organization
 Buyer fixation
 Buyer's capacity to substitute
 Buyer's exchanging costs
 Buyer's data accessibility
 Buyer's threat of in reverse coordination
 Industry threat of forwarding coordination
 Value affectability

Rivalry among existing competitors

The principal driver is the number and ability of competitors in the market. Numerous competitors offering
similar items and services will lessen showcase allure. These are some of the key factors:

 Number of competitors
 Assorted a variety of competitors
 Industry focus and parity
 Industry development
 Industry life cycle
 Quality contrasts
  Item separation
 Brand personality/faithfulness
 Exchanging costs
 Irregular overcapacity
 Educational multifaceted nature
 Boundaries to exit

The threat of substitute items or services

Where close substitute items exist in a market, it improves the probability of clients changing to options in
light of cost increments. This decreases both the power of suppliers and the engaging quality of the market.
These are some of the key factors:

 Number of substitute items accessible

 Buyer's inclination for substituting
 Relative value execution of substitutes
 Seen level of item separation
 Exchanging costs
 Substitute maker's benefit and forcefulness

The threat of new entry

Productive markets draw in new contestants, which disintegrates benefit. Except if occupants have reliable
and robust obstructions to entry, for instance, licenses, economies of scale, capital prerequisites, or
government approaches, at that point, gainfulness will decay to a severe rate.
Seemingly, guidelines, tax assessment, and exchange approaches make the government the 6th power for
some businesses. These are some of the key factors:

 Economies of scale
 Item separation
 Brand personality/faithfulness
 Access to appropriation channels
 Capital necessities
 Access to the most recent innovation
 Access to fundamental information sources
 Total cost preferences
 Experience and learning impacts
 Government strategies
 Exchanging costs
 Anticipated reprisal from existing players
 Chapter 4
SWOT ANALYSIS
 SWOT Analysis

SWOT (strengths, weaknesses, opportunities, and threats) analysis is a framework used to evaluate a
company's competitive position and to develop strategic planning. SWOT analysis assesses internal and
external factors, as well as current and future potential.
SWOT Analysis is a simple tool that can help you to analyze what your company does best right now, and to
devise a successful strategy for the future. SWOT can also reveal areas of the business that are holding you
back, or that your competitors could exploit if you don't protect yourself.
SWOT analysis is a strategic planning technique that provides assessment tools.
Identifying core strengths, weaknesses, opportunities, and threats leads to fact-based analysis, fresh
perspectives, and new ideas.
SWOT analysis works best when diverse groups or voices within an organization are free to provide realistic
data points rather than prescribed messaging.

Strengths
Strengths describe what an organization excels at and what separates it from the competition: a strong brand,
loyal customer base, a strong balance sheet, unique technology, and so on. For example, a hedge fund may
have developed a proprietary trading strategy that returns market-beating results. It must then decide how to
use those results to attract new investors.
Strengths of Konigtronics (opc) Private Limited are
 Highly-skilled teachers.
 History of successful Open day events
 Listening collaboration
 Adaptability, empathy and patience
Weaknesses
Weaknesses stop an organization from performing at its optimum level. They are areas where the business
needs to improve to remain competitive: a weak brand, higher-than-average turnover, high levels of debt, an
inadequate supply chain, or lack of capital.
Weaknesses of Konigtronics (opc) Private Limited are
 Lack of technological skills
 Overplanning
 Lack of work-life balance
 Small number of academic staff.

Opportunities
Opportunities refer to favorable external factors that could give an organization a competitive advantage. For
example, if a country cuts tariffs, a car manufacturer can export its cars into a new market, increasing sales
and market share.
Opportunities of Konigtronics (opc) Private Limited are
 Improving quality.
 Changeable education environments.
 Using scholarship for assisting recruitments.
 Competitive advantage.
 Going up the collection of programs to face market place.

Threats
Threats refer to factors that have the potential to harm an organization. For example, a drought is a threat to
a wheat-producing company, as it may destroy or reduce the crop yield. Other common threats include
things like rising costs for materials, increasing competition, tight labor supply. and so on.
Threats of Konigtronics (opc) Private Limited are

 Rapid technological change.

 Complex processes for approvals on new programs.
 Uncertainty conditions.
 Regulation and legislations of country.
 Chapter 5
ANALYSIS OF FINANCIAL
STATEMENTS
 Analysis of Financial Statements

Financial statement analysis is a method or process of analyzing financial statements such as

income statement, balance sheet, cash flow and fund flow statements, to make better economic
decisions. It is required by many stakeholders such as financial institutions, creditors,
shareholders and owners of the business firm. Financial statement analysis is done in two ways
viz. i) Intra-firm comparison and ii) inter-firm comparison. Intra-firm comparison takes place
when current year financial variables of a business firm are compared with that of previous year
of the same business firm (i.e. within the firm). Inter-firm comparison takes place when the
financial variables of a business firm are compared with those of another business firm or with
industry figures. To serve the purpose of both intra-firm and inter-firm comparison the following
financial techniques are used.

 Ratios (also referred to as Ratio analysis)

 Comparative statement
 Common size statement and
 Trend Ratios (also referred to as Trend analysis)

RATIO ANALYSIS

Ratio is a relationship between two numbers indicating how many times the first number
contains in the second. It is the result of one number of quantity (called as numerator) divided
by another (i.e. denominator). It shows relative size of two or more values. Financial statements
can be analysed either by using financial ratios or by preparing common size and comparative
size statements.
CLASSIFICATION OF RATIOS
On the basis of variables extracted from the financial statements, the ratios can be classified into
three categories: 1) Income statement ratios 2) Balance sheet ratios and 3) combined ratios.

Income Statement Ratios: The ratios establishing the relationship between two income
statement items are known as income statement ratios. In other words, both numerator and
denominator of the ratio are taken from income statement only. All profitability ratios such as
Gross profit ratio, Net profit ratio, operating ratio, operating profit ratio etc. are the examples of
income statement ratios.

Balance Sheet Ratios: The ratios establishing relationship between two balance sheet items are
known as balance sheet ratios. In other words, both numerator and denominator of the ratio are
taken from balance sheet only. All the liquidity ratios such as current ratio, quick ratio, cash
ratio, debt equity ratio, etc. are the examples of balance sheet ratios.

Composite or Combined Ratios: The ratios establishing the relationship between the items of
balance sheet and income statement
are known as composite or
combined ratios. All turnover
ratios such as inventory turnover,
receivables turnover, working capital
turnover, assets turnover,
fixed assets turnover, creditor’s turnover
ratio and investors’ ratios such as
Return on Investment,
EPS, DPS, dividend yield, P/E ratio etc. are the examples of combined ratios.
On the basis of objectives for which they are calculated the ratios can be classified into the
following categories. It is known as functional classification.

1. Profitability Ratios
2. Liquidity Ratios
3. Solvency Ratios (Long-term Liquidity)
4. Turnover Ratios/Efficiency Ratios/Performance Ratios
5. Market Strength Analysis Ratios

MERITS OF RATIOS

 Ratios enable to assess financial health of a business firm.

 Ratios help in locating weak area of the business firm.
 Ratios simplify the financial data.
 Ratios convey meaningful information.
 Ratios help in making future plans.

DEMERITS OF RATIOS

 Ratios based on biased data may mislead.

 Differing accounting methods/policies nullify use of the ratios
 Ratios ignore qualitative factors
 Absence of common standard
 Ratios based on historical data cannot predict accurately
 Price level changes reduce validity of the ratios
 Ratios may reveal contradicting results
 Difficulty of choosing suitable ratio
 Lack of common conceptual clarity

COMPARATIVE &, COMMON SIZE STATEMENT AND TREND ANALYSIS

Comparative Statement Analysis: Comparative statement analysis is also called as year-to-year change
statement analysis and horizontal analysis. Under comparative statement analysis the changes in the
financial variables of income statement and balance sheet in the current year are ascertained over the
previous year and expressed as a percentage. Thus the comparison is done between two years and it makes
use of both absolute value and percentage to provide meaning analysis. It is generally used when income
statement and balance sheet are available for two years.

Common size Statement Analysis: Under common size statement analysis, all financial
variables of income statement and balance sheet of a year are expressed as a percentage of base
value of the same year. Sales figure is the base value of income statement and total of balance
sheet is the base value of balance sheet. Since all the financial variables are compared with base
value of the same year it is also known as vertical analysis. The common size statement analysis
is more beneficial to income statement. Common size statement analysis can be used when
income statement and balance sheet are available for one year.

Trend Analysis: Trend analysis is generally used when income statement and balance sheet are
available for more than two years. Under trend analysis the financial variables of different years
are expressed as percentage over base year variables. In other words, all the variables of income
statement and balance sheet of base year are equated with 100 and expressed the variables of
different years in percentage over the base year value.

Schedule III Part II Section 120 of Indian Companies Act Income and Expenditure Statement

Particulars Refer For the year

2018-2019
I Revenue
Sales 947000
Total Revenue (A) 947000

II Expenses
i. Direct Expenses
Opening Stock 58000
 (+) Purchase 325000
383000
145000
(-) Closing stock
Cost of Goods Sold 238000
Power, fuel 48000
Total Direct expenses (B) 286000

ii. Indirect Expenses

Salary and wages 175000
Rent and Rates 63000
Interest on Bank over draft 16875
Freight outward 50000
Transfer to general reserve 25000
Depreciation
Building@5% 144500
Furniture@20% 50000
Machine@10% 25500
Total Indirect expenses (C) 419875

Total Expenses B+C 705875

Net Profit= Revenue-Expenses 241125
Net profit after tax and dividend 160348

Schedule III Part II Section 129 Balance Sheet as on 2019

Particulars 2018-2019
I Liabilities
Non Current Liabilities
Equality share capital 500000
Surplus 58000
Net Profit 160348
218348
 General Reserve 195000
Transfer of General reserve 25000
220000
Total Non Current Liabilities (A) 938348

Current liabilities
Bank over draft 225000
Trade payable 195000
Provision for Tax 72338
Provision for dividend 8439
Total Current liabilities (B) 500777

Total Liabilities (A+B) 1439125

Assets
Fixed Asset
Machinery 255000
(-) 10% Depreciation 25550
229450
Building 289000
(-) 5% Depreciation 14450
274550
Furniture 250000
(-) 20% Depreciation 50000
200000
Patent 32000
Loan Given to employees 88125
Total Fixed assets (A) 824125

Current Assets
Closing stock 145000
Fees Receivable 245000
Cash 225000
Total Cure Asset (B) 615000
Total Asset (A+B) 1439125
 Chapter 6
Learning Experience
 Learning Experience

Learning is continuous process. An individual acquires knowledge and skills through study, experience or
being taught. Organization study is an opportunity to learn something new during
one month of organization study on Tata advanced systems limited. I have gained knowledge about
company sector.
It was a pleasure working on such an amazing task where one gets to know everything about
an organization, right from its history to its current financial position. I never felt like I was working, it was
learning with fun. As they say love what you do and you will never get tired of the work. I completely
enjoyed doing this report.
I started collecting information with company’s introduction, business model, porters five force model etc.
initially without collecting information i knew basic information about the company, i gained knowledge
when i looked into each aspect by applying my theoretical study of models on company. This practical
implication of models gave me vast idea on how company gives importance and focuses on minute aspects
to reach and sustain as fortune 500 companies. From this study i could understand how company had faced
challenges to reach the current position.
SWOT Analysis is a basic and effective framework for understanding the strengths, weaknesses,
opportunities, and threats that the company faces. We will be able to construct a bridge between what the
organization has accomplished thus far and the strategic options that will be developed by doing a SWOT
analysis. It enhances the capability of what must be done properly, the adjustment of what are lacking, the
reduction of risks, and the maximization of opportunities for success. It can be used informally to kick off
strategy formulation or more officially as a serious strategy tool. It is also utilized to gain a better
understanding of competitors, which helps to develop a clear and successful competitive position. We will
have a good approach for prioritizing the tasks that needs to perform to build the business if the SWOT
analysis is done properly.
The fundamental goal of a SWOT analysis is to assist firms in developing a complete
knowledge of all the aspects that go into making a business decision. Make recommendations
and strategies based on SWOT analysis, with an emphasis on using strengths and chances to
overcome weaknesses and threats. This study has created an idea in my mind what actually an organization
is, how it works and how theoretical concepts are put into practice. This study has provided an opportunity
to get an insight pictures of company sector.
This training helps to make a thorough study of the company activities in each section and to acquire
practical knowledge in this field. This study will be of great benefit for the future career. Four weeks
organization study gave an opportunity to know about the industrial world. Being with the company helped
to learn how the management theories and concepts are applied in employees and machines to run the
company with a profit. More over the in-plant training was a good exposure to learn about the working
conditions of the organization. Another important aspect noticed in the company was regarding the
discipline followed in the office, the employees were all very well disciplined, friendly and co-operative.
Some of the most valuable learning experiences are as follows:
 New connections, it has helped me grow in various departments and understand their importance in
the organization.
 It gave me a good opportunity to gain the theoretical knowledge.
 It has helped me in developing greater sense of professionalism.
 It has helped me gain more confidence in career direction.
 How to work as a team was taught by the way of various activities.
 The best thing the organization taught me is time management and self-motivation.
 The corporate and practical exposure has boosted my confidence and I have learnt the importance of
soft skills and how to handle critical situation in an appropriate manner.
 It has highly helped me in developing new skills.
Bibliography
 Bibliography

www.google.com
http://konigtronics.com
m.economictimes.com
https://www.zaubacorp.com
https://bestdataprovider.com
https://cleartax.in
https://www.tofler.in
https://www.quickcompany.in
www.investopedia.com
https://www.mindtools.com
https://www.liveplan.com
https://corporatefinanceinstitute.com
 WEEKLY PROGRESS REPORT

Student Name Mr. Abhishek B N

USN 1CR20BA003

Title of the Study An Internship Study on

Konigtronics (OPC) Pvt.Ltd

Organization Konigtronics (OPC) Pvt.Ltd

WEEK-1
Duration (start date - End date) 01.10.2021 - 10.10.2021
Chapter s covered Chapter 1 and Chapter 2

Descriptions of activities performed Introduction to organization, Industry profile and

during the week company profile

WEEK-2

Duration (start date - End date) 11.10.2021 - 21.10.2021

Chapter s covered Chapter 3

Descriptions of activities performed McKensy's 7S framework, Porter's Five Force

during the week Model.

WEEK-3
Duration (start date - End date) 21.10.2021 - 30.10.2021

Chapter s covered Chapter 4 and Chapter 5

Descriptions of activities performed SWOT Analysis and analysis of financial

during the week statements
WEEK-4
Duration (start date - End date) 01.11.2021 - 07.11.2021
Chapter s covered Chapter 6
Descriptions of activities performed Learning experience and Bibliography
during the week
Signature of the Student Signature of the Guide