SUBMITTED TO : MS.

SIMARPREET KAUR
SUBMITTED BY : TUSHAR
ROLL NO. 17342034817
B.COM (HONS) SEC B
R PROGRAMMING
R is an open-source programming language that is widely used as a statistical software
and data analysis tool. R generally comes with the Command-line interface. R is available
across widely used platforms like Windows, Linux, and macOS. Also, the R programming
language is the latest cutting-edge tool.
• It was designed by Ross Ihaka and Robert Gentleman at the
University of Auckland, New Zealand, and is currently
developed by the R Development Core Team. R programming
language is an implementation of the S programming
language. It also combines with lexical scoping semantics
inspired by Scheme. Moreover, the project conceives in
1992, with an initial version released in 1995 and a stable
beta version in 2000.

BASIC FEATURES OF R
Basic Statistics: The most common basic statistics terms are
the mean, mode, and median. These are all known as
“Measures of Central Tendency.” So
 using the R language we can measure central tendency
very easily.

• Static graphics: R is rich with facilities for creating and

developing interesting static graphics. R contains
functionality for many plot types including graphic
maps, mosaic plots, biplots, and the list goes on.
• Probability distributions: Probability distributions play
a vital role in statistics and by using R we can easily
handle various types of probability distribution such as
Binomial Distribution, Normal Distribution, Chi-squared
Distribution and many more.
. Data analysis: It provides a large, coherent and
integrated collection of tools for data analysis.
Grindwell Norton (GNO), a company listed on the Bombay and National Stock Exchanges, pioneered the
manufacture of grinding wheels in India in 1941. In 1990, Saint-Gobain acquired Norton Company, USA,
worldwide and thereby became a shareholder in GNO. In 1996, Saint-Gobain increased its equity stake,
making GNO its first majority-owned subsidiary in India. Today, GNO’s businesses include: Abrasives,
Ceramic Materials Businesses (Silicon Carbide and Performance Ceramics & Refractories), Performance
Plastics and ADFORS. The Saint-Gobain Country Head office, INDEC (the captive India IT Development
Centre for the Saint-Gobain Group globally) and CertainTeed are also part of GNO. GNO’s subsidiary,
Saint-Gobain Ceramic Materials Bhutan Pvt. Ltd., manufactures Silicon Carbide. The Group currently
holds 51.66% of the equity capital of GNO.
• The businesses of the Saint-Gobain Group in India are housed under two large
entities, Grindwell Norton Limited (GNO), a publicly traded company, and
Saint-Gobain India Pvt. Ltd. (SGI). Saint-Gobain currently holds 51.66% of the
equity capital of GNO. Since January 2019, the Group has adopted a new
organizational structure under its 'Transform & Grow' program. This new
structure consists of five reporting units, with four regional businesses and a
global High Performance Solutions unit. GNO is part of the High Performance
Solutions unit of the Group. GNO’s businesses include: Abrasives, Silicon
Carbide, Performance Ceramics & Refractories, Performance Plastics and
ADFORS. INDEC (the captive India IT Development Centre for the Saint-Gobain
Group globally) is also a part of GNO. GNO’s subsidiary, Saint-Gobain Ceramic
Materials Bhutan Pvt. Ltd., manufactures Silicon Carbide. GNO holds 70% of
the equity of this Company. The CertainTeed business, a subsidiary of Saint-
Gobain, also operates under GNO.
GRINDWELL NORTON LTD. (GRINDWELL) - COMPANY HISTORY

Grindwell Norton Limited (GNL) is one of the subsidiary of Compagnie de Saint-

Gobain (Saint-Gobain) a transnational group with its headquarters in Paris. Saint-
Gobain has reorganized its businesses into two broad areas: Construction or
Building related businesses that serve Regional markets and businesses that serve
Global markets. The businesses that serve Global markets fall within the High
Performance Solutions sector of Saint-Gobain. The Company's businesses are part
of the High Performance Solutions sector. Within GNO the businesses are divided
into 3 major segments: Abrasives Ceramics & Plastics and IT Services. The main
businesses in GNL segment are Silicon Carbide High Performance Refractories and
Performance Plastics. The Abrasives business has four manufacturing sites: Mora
(near Mumbai) Bengaluru Nagpur and Bated (Himachal Pradesh). All the sites are
certified under ISO 9001 ISO 14001 and OHSAS 18001. Saint-Gobain is a major
player worldwide in Abrasives. Besides GNO has a contract manufacturing
facility.Silicon Carbide (SiC) is manufactured at GNL's plant located at Tirupati in
Andhra Pradesh. SiC is also manufactured by the company's subsidiary Saint-Gobain
Ceramic Materials Bhutan Private Limited at its plant near Phuentsholing in Bhutan.
Both the plants are certified under ISO 9001 ISO 14001 and OHSAS 18001.
• The company has commissioned its first silicon carbide plant in 1972 and the second one in 1979. In the
early 1970s it started manufacturing coated discs (sander discs). The zircona aluminium oxide discs are
sold under the Zircon brand. In 1983 a jumbo coated-abrasive plant was commissioned.The company
commissioned a small super abrasive resin bond wheel plant at Bangalore in Jan.'95. The company has
sold its Fused Cast Refractories business to M/s SEPR Refractories India Ltd for a consideration of
Rs.68.83 Million during the year 2002.The year 2003 was pretty good for the company in respect of
refractories business.. This business was certified under ISO 9001:2000 during the year 2003. During the
financial year ended 31 March 2014 Grindwell Norton's Abrasives business took the lead in increasing
prices but in a very competitive market where suppliers seemed more concerned with maintaining
volumes than margins the improvement in price realization fell significantly short of what was required
to offset the cost increases. Under the circumstances the company's management did well to limit the
drop in volumes and margins. During the year the new Non-woven plant in Bangalore was fully
commissioned and the Bonded Abrasives' expansion project at Nagpur which was slowed down last year
was also completed and commissioned.The company's new High Performance Refractories plant in Halol
(Gujarat) stabilized during the year.Production in the grain plant of Grindwell Norton's subsidiary in
Bhutan which was commissioned in 2013 stabilized and the subsidiary started selling Silicon Carbide
grains directly to its customers.
• During the year 2021 the business commenced construction of a new Coated Maker. The Company
invested in the equity capital of Andhra Pradesh Gas Power Corporation Ltd. (APGPCL) which entitled it
to receive additional electricity and increased production at the Tirupati plant.The Joint Venture
Company SG Shinagawa Refractories India Pvt Ltd. commenced the commercial production during FY
2021. The Company invested in Cleanwin Energy Three LLP for a stake of 27.27% for purchase of wind
power for its Mora unit.
 PROFIT &LOSS ACCOUNT OF
GRINDWELL NORTON LTD.
Profit & Loss account ------------------- in Rs. Cr. -------------------
Mar 22 Mar 21 Mar 20 Mar 19 Mar 18

12 mths 12 mths 12 mths 12 mths 12 mths

INCOME
Revenue From Operations [Gross] 2,005.62 1,622.55 1,539.94 1,551.99 1,420.66
Less: Excise/Sevice Tax/Other Levies 0.00 0.00 0.00 0.00 22.81
Revenue From Operations [Net] 2,005.62 1,622.55 1,539.94 1,551.99 1,397.85
Other Operating Revenues 0.00 10.35 12.41 14.86 7.53
Total Operating Revenues 2,005.62 1,632.90 1,552.35 1,566.85 1,405.38
Other Income 53.06 50.97 46.17 37.67 29.01
Total Revenue 2,058.68 1,683.87 1,598.52 1,604.52 1,434.39
EXPENSES
Cost Of Materials Consumed 711.17 535.62 607.12 647.48 531.03
Purchase Of Stock-In Trade 258.55 165.30 122.37 109.12 106.41

Changes In Inventories Of FG,WIP And Stock-In Trade -72.05 31.55 0.29 -29.07 6.27

Employee Benefit Expenses 248.12 205.42 201.81 189.54 174.26

Finance Costs 3.96 3.24 4.28 1.48 1.05
Depreciation And Amortisation Expenses 51.24 51.89 54.66 42.22 42.18
Other Expenses 458.07 371.21 368.63 390.66 351.09
Total Expenses 1,659.06 1,364.24 1,359.15 1,351.43 1,212.29
Mar 22 Mar 21 Mar 20 Mar 19 Mar 18

12 mths 12 mths 12 mths 12 mths 12 mths

Profit/Loss Before Exceptional, ExtraOrdinary Items And Tax 399.62 319.64 239.37 253.10 222.11

Profit/Loss Before Tax 399.62 319.64 239.37 253.10 222.11

Tax Expenses-Continued Operations
Current Tax 107.80 78.74 65.84 88.45 78.66
Deferred Tax -6.18 -1.18 -9.42 0.81 -3.71
Total Tax Expenses 101.63 77.56 56.42 89.26 74.95

Profit/Loss After Tax And Before ExtraOrdinary Items 298.00 242.07 182.95 163.84 147.16

Profit/Loss From Continuing Operations 298.00 242.07 182.95 163.84 147.16

Profit/Loss For The Period 298.00 242.07 182.95 163.84 147.1

 BALANCE SHEET OF
GRINDWELL NORTON LTD.
Balance Sheet ------------------- in Rs. Cr. -------------------
Mar 22 Mar 21 Mar 20 Mar 19 Mar 18

12 mths 12 mths 12 mths 12 mths 12 mths

EQUITIES AND LIABILITIES

SHAREHOLDER'S FUNDS
Equity Share Capital 55.36 55.36 55.36 55.36 55.36
Total Share Capital 55.36 55.36 55.36 55.36 55.36
Revaluation Reserves 3.35 0.00 0.00 0.00 0.00
Reserves and Surplus 1,504.33 1,301.70 1,121.31 1,031.47 927.48
Total Reserv es and Surplus 1,507.68 1,301.70 1,121.31 1,031.47 927.48
Total Shareholders Funds 1,563.04 1,357.06 1,176.67 1,086.83 982.84
NON-CURRENT LIABILITIES
Deferred Tax Liabilities [Net] 15.50 19.32 15.34 27.20 25.95
Other Long Term Liabilities 7.21 5.37 11.83 1.26 1.56
Long Term Provisions 26.78 25.91 22.97 20.32 20.00
Total Non-Current Liabilities 49.49 50.59 50.15 48.77 47.51
CURRENT LIABILITIES
Short Term Borrowings 2.15 0.00 0.00 0.00 0.00
Trade Payables 320.61 312.27 227.73 180.59 190.87
Other Current Liabilities 124.46 100.07 89.74 90.19 76.28
Short Term Provisions 27.19 22.63 23.72 16.23 20.73
Total Current Liabilities 474.41 434.97 341.20 287.01 287.89
Total Capital And Liabilities 2,086.94 1,842.62 1,568.01 1,422.61 1,318.23
ASSETS
NON-CURRENT ASSETS
Tangible Assets 355.63 339.04 359.52 320.29 315.27
Intangible Assets 9.99 9.06 0.92 0.99 1.48
Capital Work-In-Progress 66.04 23.79 28.80 41.99 23.43
Intangible Assets Under Development 0.87 0.00 0.00 0.00 0.00
Fixed Assets 432.53 371.88 389.24 363.27 340.18
Non-Current Investments 221.86 212.37 189.14 190.85 191.14
Long Term Loans And Advances 3.90 9.63 11.63 12.96 11.86
Other Non-Current Assets 73.56 19.43 8.55 14.51 13.27
Total Non-Current Assets 731.85 613.32 598.57 581.60 556.46
CURRENT ASSETS
Current Investments 330.25 521.40 413.89 12.14 0.00
Inventories 437.37 314.62 293.60 320.61 263.48
Trade Receivables 236.28 199.76 200.63 201.98 173.24
Cash And Cash Equivalents 267.88 122.09 6.92 230.04 269.64
Short Term Loans And Advances 0.67 0.50 3.10 1.91 0.95
OtherCurrentAssets 82.63 70.93 51.29 74.33 54.47
Total Current Assets 1,355.09 1,229.30 969.44 841.01 761.78
Total Assets 2,086.94 1,842.62 1,568.01 1,422.61 1,318.23
BAR GRAPH

x=c(15.50,7.21,26.78)

barplot(x,main="non-current liabilities 2022",xlab="non-current liabilities",ylab="amount",col="blue")

HISTOGRAM OF EXPENSES OF 2022

x=c(711.17,258.55,-72.05,248.12,3.96,51.24,458.07)

hist(x,xlab="expenses",col="red",main="expenses of 2022")
KENLEY PLOT

x=c(330.25,437.37,236.28,267.88,0.67,82.63)

plot(density(x),col="blue",main="current assets of 2022",xlab="current assets",ylab="amount")

LINE GRAPH

x=c(2.15,320.61,124.46,27.19)

plot(x,type="o",col="yellow",xlab="current liabilities",ylab="amount",main="current liabilities of 2022")