Assignment Psycho Sir

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TREND ANALYSIS FOR THE BALANCE SHEET OF DABUR FROM

2017 TO 2021
( Rs in Crores)

Assets 2021 2020 2019 2018 2017

Fixed Assets 100 100.43 82.57 80.72 77.36

Current 100 102.2 75.1 72.02 65.21


Assets

Other Assets 100 60 78.51 89.71 75.37

Total Assets 100 86.23 77.77 80.21 71.28

(Rs. in Crores)

Equities and 2021 2020 2019 2018 2017


liabilities

Share Capital 100 100 100 100 100

Reserves and 100 65.88 72.86 73.87 62.39


surplus

Current 100 83.94 90.66 82.95 75.80


liabilities

Other liabilities 100 114.05 57.6 224 264

Total liabilities 100 86.23 77.69 80.13 71.21

P&L ACCOUNT OF DABUR FROM 2017 TO 2021


Particulars Mar Mar Mar Mar Mar
2021 2020 2019 2018 2017
Net Sales 7184.73 6309.80 6273.19 5609.06 5369.84
Other Income 453.36 346.79 264.65 357.26 282.83
and stock
adjustments
Total 7638.09 6656.59 6537.84 5949.55 5573.48
income
Total 5802.24 5098.92 4895.86 4452.03 4187.47
Expenditure
Operating 1835.85 1557.67 1641.98 1497.52 1386.01
Profit
Less: 9.14 19.27 29.80 21.89 16.23
Interest
Gross Profit 1826.71 1538.40 1612.18 1475.63 1369.78
Less: 143.40 129.93 108.83 102.50 75.43
Depreciation
Profit before Tax 1683.31 1408.4 1503.35 1373.13 1294.35
Less: 301.42 238.12 239.06 301.08 296.02
Tax and
differed tax
Net profit 1381.89 1170.35 1264.29 1072.05 998.33
TREND ANALYSIS FOR THE P&L ACCOUNT OF
DABUR FROM 2017 TO 2021

Particulars Mar Mar Mar Mar Mar


2021 2020 2019 2018 2017
Net Sales 100 87.82 87.19 78.06 74.64
Other 100 76.49 58.33 78.59 62.22
Income and
stock
adjustments
Total 100 87.14 85 77.34 72.45
income
Total 100 87.87 83.22 75.68 71.18
Expenditure
Operating 100 84.84 88.68 80.86 74.84
Profit
Less: 100 210.83 326.03 239.47 177.55
Interest
Gross Profit 100 84.21 87.05 79.68 73.96
Less: 100 90.60 108.83 75.1 52.04
Depreciation
Profit before 100 83.66 88.69 81.01 76.36
Tax
Less: 100 79 78.88 99.35 97.68
Tax and
differed tax
Net profit 100 84.69 91.02 77.18 71.87

RATIO ANALYSIS
1.Current Ratio:

Current ratio is defined as the relationship between current assets and

current liabilities. Thus the two basic components are

 Current Assets
 Current liabilities

𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐴𝑠𝑠𝑒𝑡
Current ratio=𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠

FINANCIAL YEARS CURRENT CURRENT RATIO


ASSETS LIABILITIES (Rs.)
(Rs.)
2017 4775 2934 1.63

2018 4880 2464 1.99

2019 3586 2660 1.35

2020 3439 2434 1.41

2021 3114 2224 1.40

INTERPRETATION

From the above analysis the current ratio of the company in 2017 is 1.63 and
1.40 in 2021.The current ratio represent increasing trend from 2017-18 and
decreasinf trend form 2018-19 , and then it again increases in 2019-2020.
But no it

2. Fixed assets to networth


Fixed assets to net worth are the ratio between fixed assets and net

worth. Net worth is the sum of share capital and reserve. If the ratio is less

than 1 it is ideal.

FINANCILAL
FIXED ASSETS (Rs) NET WORTH (Rs) RATIO
YEARS
2017 2054 7662 0.27

2018 2063 6605 0.31

2019 1696 5631 0.30

2020 1658 5706 0.29

2021 1589 4847 0.33

INTERPRETATION

From the above analysis the current ratio of the company in 2017 is 1.63 and
1.40 in 2021.The current ratio represent increasing trend from 2017-18 and
decreasinf trend form 2018-19 , and then it again increases in 2019-2020.
But no it

3. Absolute Liquidity Ratio

FINANCIAL CASH CURRENT (Rs.) LIABILITIES (Rs.) RATIO


YEARS

2017
2018

2019

2020

2021

4. Fixed Asset Turnover Ratio

FINANCIAL NET SALES (Rs.) FIXED ASSETS RATIO


YEARS (Rs.)

2016-2017

2017- 2018

2018-2019

2019-2020

2020-2021

5. Total Assets Turnover Ratio

FINANCIAL YEARS SALES (Rs.) TOTAL ASSETS RATIO


(Rs.)

2016-2017

2017- 2018

2018-2019

2019-2020

2020-2021
6. Net Profit Ratio

FINANCIAL YEARS NET PROFIT (Rs.) SALES (Rs.) RATIO

2016-2017

2017- 2018

2018-2019

2019-2020

2020-2021

7. Inventory Turnover Ratio

FINANCIAL YEARS SALES (Rs.) INVENTORY (Rs.) RATIO

2016-2017

2017- 2018

2018-2019

2019-2020

2020-2021
8. Working Capital Turnover Ratio

2016-2017

2017- 2018

2018-2019

2019-2020

2020-2021

2016-2017

9. Current Assets Turnover Ratio

FINANCIAL SALES (Rs.) CURRENT ASSETS RATIO


YEARS (Rs.)

2016-2017

2017- 2018

2018-2019

2019-2020

2020-2021
10. Debt – Equity Ratio

FINANCIAL YEARS DEBT (Rs.) EQUITY (Rs.) RATIO

2016-2017

2017- 2018

2018-2019

2019-2020

2020-2021

11. Proprietary Ratio

FINANCIAL PROPRIETORS TANGIBLE RATIO (Rs.)


YEARS FUND (Rs.) ASSETS (Rs.)

2016-2017

2017- 2018

2018-2019

2019-2020

2020-2021

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