Professional Documents
Culture Documents
Ffs 4 5
Ffs 4 5
Ffs 4 5
1
DATA ANALYSIS AND INTERPRETATION
Current Assets:
Inventories 143,18,24,825 135,93,30,982 ---- 7,24,93,843
Sundry debtors 11, 21, 33,122 10, 80, 11,642 ----- 41,21,480
Cash and bank balances 5,02,62,789 6,81,47,393 1,78,84,604 ----
Other current assets 10,21,849 15,13,709 4,91,860 ----
Loans and advances 38,99,83,272 46,65,45,285 7,65,62,013 ----
Total current assets 198,52,25,857 200,35,49,011
Current liabilities and
Provisions:
Liabilities 101,65,48,666 85,25,17,150 16,40,31,516 ----
Provisions 84,36,782 1,24,02,990 ---- 39,66,208
2
FUND FLOW STAMENT
Redemption of debentures
_
Issue of share capital at
---
par(Discount/Premium
Payment of unsecured loans 2,50,73,000
)
assets
13,69,077
Dividend received
7,55,20,888
Deferred tax liabilities
104,63,96,121 104,63,96,121
3
SOURCES AMOUNT
1000000000
900000000
800000000
700000000
600000000
500000000
400000000
300000000
200000000
100000000
0
ns ts d es
tio as
se eive iliti
a ec b
er ed r lia
op fix d x
es
s r en ta
he id
re
d
sin ot Di
v r
bu of fe
m les De
ro sa
tf
r ofi
p
Interpretation:
In the year 2017-2018 the profits from business operations is Rs934932515, sales of
other fixed assets is Rs34573641, The amount of dividend received is Rs1369077 and
deferred tax liability is 75520888.
4
STATEMENT OF CHANGES IN WORKING CAPITAL
5
FUND FLOW STAMENT
57,87,14,101 57,87,14,101
6
SOURCES AMOUNT
300000000
250000000
200000000
150000000
100000000
50000000
0
NS TS ED IES IES EN
T
TIO SSE EIV ILIT ILIT M
A C B B T
RA ED RE LIA LIA ES
PE ND
V
O FIX TA
X
TA
X
FI
N
ESS ER IDE O
TH DI
V ED G LE
SIN ER SIN A
BU FO FF
CR
E S
M ES
O DE DE
RO L
S F SA
O FIT
PR
Interpretation:
In the year 2018-2019 the profit from business operations is Rs149468510, sales of
other fixed assets are Rs7616243, The amount of dividend received isRs3676768, deferred
tax liability is Rs 44943218, Decreasing working capital is Rs243698372 and sale of
investment is Rs129310990.
7
STATEMENT OF CHANGES IN WORKING CAPITAL
8
FUND FLOW STAMENT
Sales of other fixed 34,31,604 Provision for tax & dividend 46,39,99,615
93,08,78,492 93,93,53,540
9
SOURCES AMOUNT
700000000
600000000
500000000
400000000
300000000
200000000
100000000
0
ns s s ts ed t
tio an an se en
a lo lo as ceiv tm
er ed ed d re es
op cur ur fixe d inv
es
s se se
c
er den of
of i
sin t Un oth Di
v la es
bu en of S
m ym la es
t fr o Pa S
ofi
Pr
Interpretation:
In the year 2019-2020 the profit from business operations is Rs41975675, payment of
secured loans are Rs245209679, unsecured loans are Rs4078000, sales of other fixed assets
are Rs3431604, The amount of dividend received is Rs3780090 , and sale of investment is
Rs640878492.
10
STATEMENT OF CHANGES IN WORKING CAPITAL
11
FUND FLOW STAMENT
39,63,69,451 39,63,69,451
12
SOURCES AMOUNT
Profit from business operations 315164361
Unsecured loans 55759000
Sales of other fixed assets 18607209
350000000
300000000
250000000
200000000
150000000
100000000
50000000
0
Profit from Unsecured loans Sales of other fixed Dividend received
business opera- assets
tions
Interpretation:
In the year 2020-2021 the profit from business operations is Rs315164361, unsecured
loans are Rs55759000, sales of other fixed assets are Rs18607209, and the amount of
dividend received is Rs6838881.
13
STATEMENT OF CHANGES IN WORKING CAPITAL
Current Assets:
Inventories 128,45,84,247 110,98,19,602 ----- 17,47,64,645
Sundry debtors 3,62,65,260 5,05,57,226 1,42,91,966 ------
Cash and bank balances 5,78,68,827 5,35,11,251 ---- 43,57,576
Other current assets 18,15,538 52,89,046 34,73,508 -------
Loans and advances 21,44,20,338 30,25,24,380 8,81,04,042 --------
Total current assets 1,59,49,54,210 152,17,01,505
Current liabilities and
Provisions:
Liabilities & Provisions 59,53,89,436 57,67,90,627 1,85,98,764
14
FUND FLOW STAMENT
assets
47,09,37,342 47,09,37,342
15
SOURCES AMOUNT
Profit from business operations 314856704
Unsecured loans 33316000
Sales of other fixed assets 17085000
Decrease in working capital 54653941
Other income 41025697
350000000
300000000
250000000
200000000
150000000
100000000
50000000
0
Profit from Unsecured Sales of other Decrease in Other income
business op- loans fixed assets working capital
erations
Interpretation:
In the year 2021-2022 the profit from business operations is Rs314856704, unsecured
loans are Rs33316000, sales of other fixed assets are Rs17085000, the amount of decrease in
working capital Rs54653941and other income is Rs41025697.
16
CHAPTER-V
FINDINGS
SUGGESTIONS
CONCLUSION
17
FINDINGS
It is clear that the table of current ratio that Hero motors ltd has been enjoying
satisfactory position 2017-2018. It has been observed that the current ratio is above
the bench mark.
A ratio 1:1 has been suggested as the bench mark for quick ratio. The liquidity ratio
and absolutely liquidity ratio if the company is satisfactory provided the companies
drawing limits with the banks in cash credits accounts etc are considered, this is
because while considering liquidity assets this drawing right with bank also provided
liquidity.
Debt equity ratio if Hero motors ltd is highly satisfactory and it is also maintaining it
at consistent rate it is better for the company to continue the same position.
The ratio of return on total assets as decreased floutingly there is a negative return
ratio on 2017. Sales and profits the entire profitability ratios ate satisfactory.
From the year 2017-2018 the debtor’s turnover ratio in Hero motors ltd is highly
satisfactory. This is due to implementation of cash & carries policy by the company.
18
SUGGESTIONS
By applying the various inventories maintenance methods try to reduce the level of
inventories by which the company will get sufficient financial resources to repay the
As the government decides about the price for hero motors ltd it would be suggestible
to maintain sufficient cash reserves with the Organization to maintain stability in its
The debtor’s turnover ratio is increasing year by the year and should be continued.
19
CONCLUSION
The Andhra hero motors ltd’s ltd sources, and applications are maintained very well which
shows a good improvement in liquidity position. The company can maintain and improve the
same type of utilization of funds within the organization. By observing the sources and
applications, it is clear that the company is actively increasing or standardizing its operations.
The operational efficiency of the company was increased. The company maintains the good
working capital. It must be useful to develop the organization very effectively.
20
BIBLIOGRAPHY
Websites
www.google.com
21
BALANCE SHEET AS ON 31ST MARCH 2017-2018
22
BALANCE SHEET AS ON 31ST MARCH 2018-2019
23
BALANCE SHEET AS ON 31ST MARCH 2019-2020
24
BALANCE SHEET AS ON 31ST MARCH 2020-2021
25
BALANCE SHEET AS ON 31ST MARCH 2021-2022
26