INDEX

CHAPTER
S.No CHAPTER NAME PAGE NO.
NUMBER

INTRODUCTION
 Introduction
 Need of the study
 Objectives of the
study
1 I 1-7
 Scope of the study
 Research
methodology
 Limitations of the
study

2 II COMPANY PROFILE 8-24

DATA ANALYSIS AND

4 III 25-32
INTERPRETATION

FINDINGS,
5 IV SUGGESTIONS & 33-35
CONCLUSION

6 BIBLIOGRAPHY 36
 CHAPTER-I

INTRODUCTION
 INTRODUCTION

MEANING OF FINANCE

Finance may be defined as the provision of money at the time. When it is required
finance refers to the management of flows of money through an organization. It
concerns with the application of skills in the manipulation used and control of money.
However there are three main approaches to finance.

1. He first approach views finance as to providing of funds need by a business on

most suitable terms.
2. The second approach relates finance to cash.
3. The third approach views finance as being concerned with rising of funds and
their effective utilization.

Financial management

Financial management can be defined as the process of rising, providing and

administrating of all money funds to be used in a business enterprise.

Definitions

“that business activity which is concerned in meeting the financial needs the
overall objectives of business enterprise."

- Mr. Wheeler

“financial management on be broadly defined as activity concerned with planning,

raising, controlling and administering the funds used in business."

-mr. Guthamann & dougall

Financial statements

Financial statements are financial products of accounting work done during

the accounting period financial statement normally includes balance sheet and profit
and loss account. The financial statements are historical documents and relates to a

1
fast period balance sheet is a statement of assets and liabilities indicating the financial
position of enterprise on a certain data. Trading and profit and loss account is the
report of business activities for a given period and is preparing to ascertain profits are
loss for the enterprise for that period.

The preparation of financial statement is not the end aim. The purposes of
preparing this statement is to use for future planning and for casting and analysis and
interpretation of these financial statement is to judge there meaning and significance
and an opinion is formed in respect to financial condition of concern.

2
NEED FOR THE STUDY

The purpose of financial analysis is to diagnose the information contained in

financial statement so as to judge the profitability and financial soundness of the firm.
Just like a doctor examines his patient by recording his body temperature, blood
pressure, etc. Before making his conclusion regarding the illness and before giving his
treatment, a financial analysis the financial statements with various tools of analysis
before commenting upon the financial health or weakness of an enterprise. The
analysis and interpretation of financial statements is essential to bring out the mystery
behind the figures in financial statements.

3
OBJECTIVES OF THE STUDY

Financial analysis is the process of identifying the financial strategies' and

weakness of the firm by properly establishing relationship between the items of the
balance sheet and the profit and loss account.

1. To study the firms long term solvency and survival

2. To ascertain the firms present and future profitability
3. To study the source s of funds and applications and sources of cash and their
uses during the period from 2019-2023

4
SCOPE OF THE STUDY

The study includes the analysis of the balance sheets. It includes the position
of current assets, fixed assets, current liabilities and long term liabilities of the
company. By the study we can understand the financial and profitability position of
the company.

The study covers only analyzing the financial position of mahindra only. It covers
only position statement i.e., balances sheet but not income statement. It covers only 5
yeas data 2019-2023

5
RESEARCH METHODOLOGY

For this study mahindra and mahindra, karimnagar has been selected. The
period of study covers 5 years (2019-2023) the study covers with the following. The
present study is based on the data collected primary and secondary sources.

Primary data

The primary data is collected from various departments' chiefs and personnel of
mahindra and mahindra, karimnagar.

Secondary data

The data was also collected from books of banking and annual reports of mahindra
and mahindra, karimnagar.

6
LIMITATIONS OF THE STUDY

1. The data which has been used for the study is of only the period of 5 years.
This analysis has been made purely depend on the data.

2. The methodology for the study includes only the statement analysis.

3. The analysis has been done from past data financial statements of mahindra
and mahindra, karimnagar.

7
 CHAPTER-II

COMPANY PROFILE
 PROFILE OF MAHINDRA

Founded in 1945 as a steel trading company, we entered automotive manufacturing

in 1947 to bring the iconic Willys Jeep onto Indian roads. Over the years, we’ve
diversified into many new businesses in order to better meet the needs of our
customers. We follow a unique business model of creating empowered companies
that enjoy the best of entrepreneurial independence and Group-wide synergies. This
principle has led our growth into a US $16.5 billion multinational group with more
than 180,000 employees in over 100 countries across the globe.

Today, our operations span 18 key industries that form the foundation of every
modern economy: aerospace, aftermarket, agribusiness, automotive, components,
construction equipment, consulting services, defense, energy, farm
equipment, finance and insurance, industrial equipment, information technology,
leisure and hospitality, logistics, real estate, retail, and two wheelers.

Our federated structure enables each business to chart its own future and
simultaneously leverage synergies across the entire Group’s competencies. In this
way, the diversity of our expertise allows us to bring our customers the best in many
fields.

Since 1945, we’ve built our company around the core idea that people will
succeed if they are just given the opportunity. Employees across the Group constantly
challenge conventional thinking to create solutions that make a significant difference
in the lives of our customers. That’s why everything we build—be it a tractor,
financial service, solar-powered lamp, or software—is designed to empower you to
reach your potential.

Internally, we follow three basic tenets—accepting no limits, thinking

alternatively, and driving positive change in everything we do. These brand pillars
guide all our actions and business decisions from deciding whether or not to enter a
new field or planning a portfolio of services. We hope you’ll take what we do and
make it your own.

8
ACCEPTING NO LIMITS

We accept no limits, and ask the same of everyone else. In return, we work
relentlessly to provide the tools, information, and inspiration to push past limitations
and comfort zones.

This challenger spirit galvanized us to meet the oil crisis in the 1970s by re-
engineering our fuel efficient tractor engines for utility vehicles. It led us to take on
the challenge of designing the Scorpio utility vehicle at a cost that many industry
experts thought was impossibly low. We’ve created completely new business models
to enter areas others had written off or ignored, like our leading hospitality business
and our rural financial services.

This determination influences every aspect of our culture and our employees.
As a result, each Mahindra business constantly pushes the envelope and raises the bar
as we strive to deliver better value to our customers.

1. We supported the 2019 FIFA World Cup—the world’s biggest sporting event.
2. We designed a new storage system for our steel products that reduced shelf
time by 76 percent.
3. We are helping establish the largest identity management program in the
world for the Government of India.

ALTERNATIVE THINKING

Alternative thinking means solving problems in ways no one has thought

of before,by using fewer resources and entering markets thought to be unreachable.

Take the XUV 500 for example—we developed our best-in-class utility
vehicle from the ground up using a process that put drivers’ needs first. Our Energy
Solutions help businesses keep going when everyone else’s lights go out. We build
two wheelers that provide affordable mobility solutions to more people. And our
extensive array of innovative IT services are increasing productivity at some of the
world’s leading companies.

9
 1. Thinking alternatively isn’t always easy, but it’s always worth it.
2. We provide access to financial services to people in rural areas.
3. We created India’s best-selling utility vehicle by changing what people expect
from a UV.
4. We designed the first multi-utility tractor in India in answer to our customers’
usage patterns

DRIVING POSITIVE CHANGE

Mahindra is a business with a conscience. Every product we make and each

market we explore must make sound economic sense, but it just so happens that smart
business decisions are often good for people and communities as well.

We strive to spread positive impact through our products and services by

greening our manufacturing process and by being a good employer. We want to be
counted among the global companies that make incredible products and services, but
we also wish to be recognized for creating a better world.

From building green homes with the most eco-friendly materials to providing
loans to rural entrepreneurs, from designing goods carriers that run on compressed
natural gas (CNG) to offering educational programs and supporting Indian theater, we
strive to make a positive impact on all the lives we touch.

1. We helped the global airline industry apply green initiatives with emissions
and fuel analytics.
2. We created a tractor designed for small farming that is enabling farmers to
mechanize for the first time.
3. We make family holidays fun and affordable for thousands of families and
individuals every yea

OUR PURPOSE & VALUES

Our motivation to give our best every day comes from our core purpose: we
will challenge conventional thinking and innovatively use all our resources to drive
positive change in the lives of our stakeholders and communities across the world, to
enable them to Rise.

10
 Our products and services support our customers’ ambitions to improve their
living standards; our responsible business practices positively engage the
communities we join through employment, education, and outreach; and our
commitment to sustainable business is bringing green technology and awareness into
the mainstream through our products, services, and light-footprint manufacturing
processes.

This commitment to sustainability—social, economic, and environmental—

rests upon a set of core values. They are an amalgamation of what we have been,
what we are, and what we want to be. These values are the compass that guides our
actions, both personal and corporate. They are:

Professionalism

We have always sought the best people for the job and given them the freedom
and the opportunity to grow. We will continue to do so. We will support innovation
and well-reasoned risk taking, but will demand performance.

Good corporate citizenship

As in the past, we will continue to seek long-term success, which is in

alignment with the needs of the countries we serve. We will do this without
compromising ethical business standards.

Customer first

We exist and prosper only because of the customer. We will respond to the
changing needs and expectations of our customers speedily, courteously and
effectively.

Quality focus

Quality is the key to delivering value for money to our customers. We will
make quality a driving value in our work, in our products and in our interactions with
others. We will do it 'First Time Right.'

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Dignity of the individual

We will value individual dignity, uphold the right to express disagreement and
respect the time and efforts of others. Through our actions, we will nurture fairness,
trust, and transparency.

OUR LEADERSHIP

We have always believed that ethics and good governance coupled with
vision and grit are fundamental to being a successful business, and our leadership
team embodies these beliefs.

You’ll find many interesting personalities here; people that have helped shape
the evolution of our businesses and continue to guide our destiny. You’ll come across
achievements and awards that we believe are merely a by-product of the work that we
do. We’re proud that our people drive change and lead from the front.

Keshub Mahindra

Meet Keshub Mahindra, the Chairman Emeritus of our flagship company, Mahindra
& Mahindra.

Anand Mahindra

Anand Mahindra, the Chairman & Managing Director of Mahindra & Mahindra.

Group Executive Board

MAHINDRA AROUND THE WORLD

Thinking global is part of our identity. From our founding in 1945, we’ve been
connected internationally by business partnerships, a multinational workforce, and the
boundless ambition to integrate ourselves with global communities and bring
opportunity to customers across the world.

12
North America

From tractors to airplanes, automobiles to IT consulting, we support key American

industries and bring better products and services to thousands of Americans every
year.

South America

We provide South American consumers with important products and services in

transportation, defense, energy, and farm equipment.

Europe

Learn how our farm equipment, agribusiness, automotive products and services,
motorcycle racing, and consulting services are supporting prosperity in Europe.

Middle East & Africa

Our energy, farm equipment, steel, and aerospace businesses are helping catalyze
growth in emerging markets in the Middle East and Africa.

Asia

Our activities in Asia span almost the entire range of our business activities.

Australia

We build aircraft, supply rugged suvs, and provide trustworthy tractors in the
Australian market.

Mahindra and an independent India began their rise together. In 1945,

two enterprising brothers named J.C. Mahindra and K.C. Mahindra joined forces with
Ghulam Mohammed and started Mahindra & Mohammed as a steel company in
Mumbai. Two years later, India won its independence, Ghulam Mohammed left the
company to become Pakistan’s first finance minister, and the Mahindra
brothers ignited the company's enduring growth with their decision to manufacture
Willys jeeps under license in Mumbai. The company’s new name - Mahindra &
Mahindra, of course.

13
 The Mahindra brothers believed that new modes of transportation could be a
key to India’s prosperity, so one of their first goals was to build rugged, simple
vehicles capable of tackling the Indian terrain. Early pioneers of globalization, the
brothers collaborated with a wide range of international companies and before long,
Mahindra’s reach extended to steel, tractors, telecom, and more.

Now, after more than six decades, Mahindra has grown from a humble local
outfit to a US $16.5 billion corporation employing more than 180,000 people around
the world. It’s been quite an adventure so far, and we’re proud of our global
leadership in utility vehicles, tractors, and information technology, as well as our
significant presence in financial services, leisure and hospitality, engineering, trade,
and logistics. As we accelerate into the 21st century, we’ll continue to pursue
innovative ideas that enable people to rise. We’ve come a long way, but the journey
has just begun.

The Mahindra Group comprises ten business sectors—Aftermarket,

Automotive & Farm Equipment, Defense Systems, Financial Services, Hospitality,
Information Technology, Real Estate, Systech, Two Wheelers and Mahindra Partners
—with a presence in 18 industries.

Aerospace

Aftermarket

Agribusiness

Automotive

Components

Construction Equipment

Consulting Services

Defense

Energy

14
Mahindra Farm Equipment

Financial Services

Industrial Equipment

Mahindra Information Technology

Leisure & Hospitality

Logistics

Real Estate

Retail

Two Wheelers

We see our role as a major corporation both in India and in the world as an
incredible opportunity to lead businesses towards sustainability. Sustainability
encompasses not only the conservation of our environment, but also a responsibility
to every stakeholder—not only our shareholders, employees, and customers, but also
the communities we impact and the suppliers we source from. By making every
aspect of our business sustainable, from creating fuel-efficient automobiles in green
facilities to encouraging sustainable supply chain management to reducing office
footprints, we affirm our commitment to a better world.

Beyond conducting business consciously and responsibly, we support our

communities through many environmental and social initiatives. We build schools
and support educational programs for students of all ages. Our environmental
initiatives include building greener facilities and planting one million trees across
India. When people in need require medical help, we provide health and disaster
relief. And we also embrace culture and sport through our festivals and youth sports
leagues. No matter what you need to rise, we are here to provide it.

We believe education is the single most powerful intervention for

transforming lives. Knowledge and skills impact not only earnings, but self-esteem;
not only the standard of living, but how the life is lived. By bringing quality

15
education to more people, we help build a more tolerant, healthy, just, and connected
society.

All our business initiatives incorporate environmental responsibility, from

our zero water waste automobile factory at Chakan to our LEED-certified Mahindra
Lifespaces residences. Quality of life and environmental health are two sides of the
same coin.

In addition to leading new green business endeavors, we are systematically

transforming old practices. We believe big change can arise from small actions, from
increasing recycling, reducing waste, and conserving energy in our offices to
restricting usage of hazardous substances in our manufacturing activities. In 2013, we
developed comprehensive sustainability roadmaps within each of our sectors. See
how we’re doing.

Good health is the foundation on which we build happy, prosperous, and

meaningful lives. Our efforts enable people to live healthier through education and
medical services. We organize workshops on HIVAIDS, dental care, and hygiene and
run medical camps providing free care. Our disaster relief response to the 2013 Bihar
floods touched 10,000 lives. And our Lifeline Express, Call 108, and 104 Advice
services are expanding medical care into more and more regions that are not well
served by the formal system. By bringing knowledge and treatment to new regions,
we are laying the foundation for millions of people to lead stronger, more prosperous
lives.

India is world-famous for its rich cultural history. We help support our
long heritage of performing and fine arts through film festivals and awards, cultural
festivals, and theatre awards. By providing a showcase and funding for the arts, we
help continue a long legacy of creativity and celebration.

With a zest for competition and challenge, Mahindra is helping kickstart

several sports India. We partner with the American NBA (National Basketball
Association) and the Scottish Premier League Celtic Football Club (CFC) to start
community basketball and football leagues in India. In 2019, we became the first
Indian company to partner with FIFA for the soccer World Cup through Mahindra

16
Satyam. And in 2020, we brought India into the world motorcycle racing circuit by
entering our own Mahindra Racing team into the Moto Grand Prix.

At Mahindra, we believe that real change comes about when people give
not just their money, but their time as well. We’re fortunate to be able to give both.
Our many foundations and initiatives harness thousands of employee volunteer hours
and put millions of our own dollars to work expanding opportunities for
disadvantaged groups.

We create outreach programs that draw from our core competencies and
partner with ngos to support key initiatives in areas outside our in-house expertise.
Our efforts are broadly organized around education, health, and the environment. In
all our initiatives, we seek partnerships with the people we serve and the other
stakeholders who contribute to solutions, from local governments to ngos.

Our foundations support hard and careful work over the long term, so that we
can create lasting transformations in the communities we belong to and serve.

In 2018, Anand Mahindra joined forces with other business leaders and
intellectuals to support the creation of the Indian Council on Global Relations, better
known by its brand-name, Gateway House. Independent, nonpartisan, and
membership-based, Gateway House is a foreign policy think-tank established to
engage India’s leading corporations and individuals in debate and scholarship on
India’s foreign policy.

Gateway House seeks to draw the attention of leaders from the business,
political, and social spheres to the geopolitical challenges facing India today. As
India is poised to play a transformative role in globalization and world affairs, it is
simultaneously faced with extraordinary opportunities and extraordinary problems—
terrorism, internal strife, a hostile neighborhood, poverty and a youthful population
with high aspirations.

Indian business, with its increasing global footprint, has been leading
diplomacy for at least a decade, but neither business nor government has leveraged
this leadership to India’s advantage. And although Mumbai is the home to India’s top
businesses and at the heart of the changing international matrix, it lacks a platform to

17
inform and influence foreign policy in New Delhi and around the world. Based in
Mumbai, the country’s financial center, Gateway House will act as that vital
intersection between business and foreign policy.

Gateway House is modeled on, and mentored by, the Council of Foreign
Relations, New York (USA). Join us as we raise awareness about foreign policy
among Indians, produce and disseminate ideas and reports that stimulate the public
debate on India’s foreign policy choices, and groom the next generation of Indian
foreign policy leaders.

Our Employee Social Options Program (Esops) connects Mahindra

employees with people who need help. Each year, we organize ongoing initiatives or
one-time programs to reach out to groups like the elderly, the disabled, disadvantaged
students, or rural population. During the year from 2021-2013, 19,867 Esops
volunteers contributed 1,09,250 man-hours.

And each year, more and more volunteers join us in reaching out—
we’ve grown more than four times in size since the first Esops in 2011. We target to
donate 1 percent of our annual profit after tax to social activities each year, but we
also believe in the importance of spending our own time and effort. Run by our
Corporate Social Responsibility Department, Esops coordinates and focuses
employees’ activities in order to create the greatest impact on the problems we tackle.
Employees can select from a wide range of activities in the three focused areas of
Health, Education, and Environment, or get involved in special local initiatives.

Our initiatives effect lasting change through education or permanent

operation. For example, we support an annual traveling hospital on rails, the Lifeline
Express, to bring free surgical treatment to people with polio-related orthopedic
disabilities, hearing disorders, cleft lips, and eye problems. The Lifeline Express
partners with district health and administration authorities, doctors, surgeons,
technicians, and students to provide consistent care free of charge.

Our education initiatives are designed in response to local needs. In FY 2018-

2019, the Mahindra Spares business provided guidance and career counseling for 100
school dropouts and their parents. Our automotive plant in Mumbai ran a 14-day

18
program for women to develop their personal skills, supporting female empowerment
by training women to be effective self-advocates. And our farm equipment operations
in Nagpur responded to the farmer suicide epidemic in the Vidarbha region with an
initiative to identify and train resource-poor youth, empowering them to take
advantage of other career opportunities.

At Mahindra, we support a culture of collaboration and

meritocracy. You’ll have the opportunity to share your thoughts and ideas about
what we do, and you’ll work closely with people who are as passionate about their
jobs as you are. Your job here isn’t just to do your work—it’s to take initiative, be
creative, and welcome new responsibilities. We believe this is the best way to grow
our business and develop your career.

We believe that people give their best at work when they are fulfilled in all
aspects of their lives. We offer flexible hours and generous vacation time so you can
keep a balance between your career and your personal life.

You’ll get to know Senior Management on an informal basis through

townhalls and fireside chats. With our average age under 30, we are young, creative,
and dynamic. You’ll find that life at Mahindra is rich and engaging not only in terms
of your work experience, but also in terms of the people you meet and the support you
receive in living a full life.

At Mahindra, there are many opportunities for experienced professionals at

any point in their career. We welcome professionals from diverse industries and
backgrounds to enrich our knowledge and bring new perspectives.

Hiring Process

We seek professionals through internal references from current employees, job

postings on popular job search portals, and recruitment consultants.

Depending on the seniority of the vacancy, candidates go through two or three

rounds of interviews. For middle management roles, we invite promising applicants
to interview with the Senior Manager of the relevant department. Next, the Head of
Department conducts second-round interviews. In most cases, the concerned Human

19
Resources Manager will join the interview. Offers are made soon after the second-
round interview.

For senior management positions, candidates are interviewed by the Heads of

Department, Human Resources, and the business. The final interview is usually
conducted by the President or Head of the Sector.

Growth Opportunities

Intra-Sector

Many of our senior level executives joined Mahindra at the beginning or

midpoint of their careers and worked their way to the top through a series of
promotions. We groom our existing talent pool for senior positions through regular
training and mentoring.

Inter-Sector

Our structure as a federation of more than 40 operating companies in diverse

industries gives our employees unusual opportunity for growth. Employees can
develop and pursue interest in almost any field of business by moving between
Mahindra’s sectors. We offer job rotation programs to match aspirations with
business needs and vacancies.

For more information about the opportunities and work culture at Mahindra,
explore the Life at Mahindra section.

For more information about the current openings in Automotive & Farm
Equipment Sector (AFS), We hire outstanding graduates across the
engineering disciplines to work predominantly in our Automotive, Farm Equipment,
and IT businesses, as well as select positions in other sectors. In every business, we
look for independent thinkers with a strong work ethic who are comfortable both
taking risks with new ideas and working on a team.

The Automotive and Farm Equipment sectors look for talented mechanical,
civil, and electricalelectronics engineers, while the IT sector seeks computer science,
electronics, and IT engineers.

20
 For detailed information regarding recruitment and employment in each
sector, please download the relevant pdf. For questions regarding the Automotive and
Farm Equipment sectors, please write to careers-igniters@mahindra.com. For
questions regarding the IT sector, please contact Tech Mahindra
at career@techmahindra.com.

The Group Management Cadre (GMC) program draws in highly talented

MBA graduates to jumpstart their careers in key positions throughout the Group. We
recruit from the top business schools in India through a rigorous process based on
resume scores, group evaluations, a leadership round, and a final interview. We want
to attract and retain the best of the best for lifelong careers leading our businesses
globally.

The GMC program is a fast-paced, challenging program that grooms high

potential Managers for leadership positions in 12-15 years. You’ll join Mahindra as a
Management Trainee in one of our businesses and rotate through three or four sectors
to gain broad and deep experience across industries, regions, and
countries. Experience real estate and engineering, IT and hospitality, automotive
manufacturing and finance and integrate your learning to create more informed, more
creative business decisions and plans.

Gmcs step undertake ambitious projects with far-reaching impact and interact
with senior executives along the way. Past gmcs have coordinated an HR
transformation in the Automotive and Farm Equipment sectors and developed new
structures for career path growth both horizontally and vertically; taken on the
responsibility of Brand Manager for the groundbreaking Yuvraj tractor; and joined
Mergers & Acquisitions teams working on high-profile deals.

We look for candidates who are bright and hardworking, but other leadership
qualities are just as important. We need people who are strategic, results-oriented
thinkers who thrive on teamwork. We need people with a global mindset to guide
Mahindra in our expanding global influence. We are dynamic and rapidly growing;
we need young, innovative leaders to take us into new territory.

21
 Each year, we recruit five to seven graduates from top
American universities to live and work with us in India for two years. These Global
Recruits improve our cultural fluency and spread our name internationally. They
bring new perspectives to the table that expand our creativity and globalize our
outlook. In return, they gain an international perspective on business that will be
indispensable as the global business landscape shifts.

As a Global Recruit, you’ll spend your first year in either a strategic

consulting or a branding role at the Group Strategy Office (GSO). You will be
enabled, encouraged, and expected not only to participate in day to day operations,
but also help make strategic decisions that have significant impact on Mahindra’s
national and global business operations.

In your second year, you will be transferred from the GSO to one of
Mahindra’s diverse corporate units where you will continue to work, learn and
contribute to Mahindra’s global business operations. At the end of the second year,
you may be invited to continue your tenure at Mahindra for a longer period of
employment.

We encourage you to draw from your unique experiences and educational

backgrounds to come up with your own ideas on new business initiatives and ways to
improve existing ones. Past Global Recruits have not only enabled us to revamp and
realign our corporate and operational structures, but also to initiate new business
entities and even a new grape exporting company. The Global Recruit program
affords an exceptional opportunity to gain high-responsibility business experience in
an international context.

We recruit outstanding business and engineering students in their third

year for challenging summer internships across the Group. Interns contribute to live
business decisions through high-responsibility projects. We see the internships as an
opportunity to get to know potential future leaders in the Mahindra Group, and
internships often lead to pre-placement offers for full time employment upon
graduation.

22
 We look for candidates who are bright and hardworking, but other leadership
qualities are just as important. We need people who are strategic, results-oriented
thinkers who thrive on teamwork. We need people with a global mindset to guide
Mahindra in our expanding global influence. We are dynamic and rapidly growing;
we need young, innovative leaders to take us into new territory.

Past Interns have carried out projects with long term impact. In Mahindra Two
Wheelers, they have evaluated the launch of the Duro and proposed its future
marketing and product strategy. In Mahindra Finance, they have created a rating
methodology for lending to small enterprises and developed our microfinance pilot
program. At Mahindra Lifespaces, they have designed a Quality Improvement Plan
based on customer feedback.

As an intern with Mahindra, you will contribute real deliverables to the sector
of your choice. You’ll create lasting relationships with Mahindra managers and
leaders across all levels through close interaction on your projects. And you’ll
experience the complexity and opportunity of working for a dynamic, high-growth
federation of diverse businesses.

Beware of Fraudulent Recruiting!

It has been brought to our notice that certain persons are misleading job
applicants by solicitingallegedly refundable security deposit monies towards
registration interview fees etc. For job opportunities at the Mahindra Group of
Companies. These said persons are also using our trademarks and other information
relating to our executives.

Please be informed that we have not published or issued any such

communications, nor have we authorized anyone else to do so. We do not and will not
solicit monies from job applicants for any reason whatsoever.

We are not responsible for any claims or actions, arising out of dealings ,
monetary or otherwise, with the aforesaid persons. We, however, reserve our rights to
initiate any roceedings or legal actions against such persons, as we may deem fit.

23
SWOT ANALYSIS

1 Strength

1. Mahindra has been one of the strongest brands in the Indian automobile
market
2. Mahindra group give employment to over 110,000 employees
3. Excellent branding and advertising, and low after sales service cost
4. Sturdy SUV’s good for Indian roads and off-road terrain

2 Weakness

1. Mahindra’s partnership with Renault did not live up to international quality

standards through their brand Logan

3 Opportunity

1. Developing hybrid cars and fuel efficient cars for the future
2. Tapping emerging markets across the world and building a global brand
3. Fast growing automobile market
4. Growing in the market through electric car Reva (controlling stake) and entry
into two-wheeler segments

4 Threats

1. Government policies for the automobile sector across the world

2. Ever increasing fuel prices
3. Intense competition from global automobile brands
4. Substitute modes of public transport like buses, metro trains etc

VISION:

To create a fully collaborative environment in which suppliers can deliver exactly

what the company needs, when it needs it, and at a competitive cost.

MISSION:

To create India's largest automobile and automobile-elated products distribution

network by providing dealers nd customers with the largest choice of unique world-
class products and services.

24
25
 CHAPTER-III

DATA ANALYSIS

&

INTERPRETATION
 COMPARATIVE BALANCE SHEET OF MAHINDRA AND
MAHINDRA., for the Year - 2019–2020

Absolute Relative Percentage

Particulars Year Year
Change Change
2019 2020

I Assets

(A)Current Assets
3,327.
Current Investments 45574 42,246.65 1269
35
Inventories 0 1226960 1226960 #DIV/0!

Trade Receivables 53.6 1246647 1246593.4 2325733.955

Cash And Cash
994.04 150000 149005.96 14989.93602
Equivalents
Short Term Loans And 68,939
19903 -49,036.00 -71.1295493
Advances .00
OtherCurrentAssets 222.13 7953 7730.87 3480.335839
Total Current Assets 73,536
2697037 2,623,500.87 3567.635216
(A) .13
(B) Fixed Assets

Net Block 202.24 455.92 253.68 125.4351266

Total Fixed Assets (B) 202.24 455.92 253.68 125.4351266

73,738 2697492.
Total Assets (A+B) 2,623,754.55 3558.194397
.37 92
Ii. Liabilities

(C) Current Liabilities

24,632 33,327.1
Short Term Borrowings 8,694.42 35.2962239
.72 4
1,148.
Trade Payables 722.85 -425.63 -37.0602884
48
2,917.
Other Current Liabilities 3,034.33 116.56 3.9948317
77

25
 Short Term Provisions 0 0 0 #DIV/0!
Total Current 28,698 37,084.3
8,385.35 29.218296
Liabilities (C) .97 2
(D) Long Term 34,168 32,307.1
-1,861.80 -5.4488146
Liabilities .90 0
Deferred Tax Liabilities
0 0 0 #DIV/0!
[Net]
Other Long Term
105.63 131.08 25.45 24.093534
Liabilities
Long Term Provisions 254.94 211.39 -43.55 -17.0824508
Total Long Term 34,529 32,649.5
-1,879.90 -5.4443349
Liabilites (D) .47 7
(E) Owner Funds

Share Capital 122.98 123.07 0.09 0.0731826

Total Owner Funds
122.98 123.07 0.09 0.0731826
(E)
Total Liabilities 63,351 69,856.9
6,505.54 10.2689727
(C+D+E) .42 6
Net Working Capital 44,837 2,659,95
2,615,115.52 5832.4736
(A-C) .16 2.68
Long Term Funds 34,652 32,772.6
-1,879.81 -5.4247535
(D+E) .45 4

Source: Annual reports of Mahindra automotives

Interpretation (2019-2020):

The total Current Assets in 2019 is 73,536.13 and in the year 2020 is 2697037. There
is an increase in the current assets in the year 2020 i.e., 2,623,500.87. The Total
Assets in 2019 is 73,738.37 and in the year 2020 it is 2697492.92. There is an
increase in the total assets in the year 2020 i.e., 2,623,754.55. Current Liabilities in
2019 is 28,698.97 and in 2020 it is 37,084.32. Net Working Capital in 2019 is
44,837.16 and in 2020 it is 2,659,952.68. Long term Funds in 2019 is 34,652.45 and
in 2020 it is 32,772.64.

26
 COMPARATIVE BALANCE SHEET OF MAHINDRA AND
MAHINDRA, for the year 2020-2021
Absolute Relative Percentage
Particulars Year Year
Change Change
2020 2021

I Assets

(A)Current Assets
5,340. 12,028
Current Investments 6,687.87 125.2325686
36 .23
Inventories 0 0 0 #DIV/0!

Trade Receivables 52.91 54.64 1.73 3.2697033

Cash And Cash 1,531. 3,982.
2450.92 160.0235048
Equivalents 60 52
Short Term Loans And 72,863 67,075
-5,788.06 -7.9436724
Advances .78 .72
OtherCurrentAssets 612.71 577.22 -35.49 -5.7922998
Total Current Assets 80,401 83,718
3,316.97 4.1255148
(A) .36 .33
(B) Fixed Assets

Net Block 455.92 410.77 -45.15 -9.9030532

Total Fixed Assets (B) 455.92 410.77 -45.15 -9.9030532

80,857 84129.
Total Assets (A+B) 3,271.82 4.0464136
.28 1
Ii. Liabilities

(C) Current Liabilities

33,327 32,454
Short Term Borrowings -872.86 -2.6190666
.14 .28
Trade Payables 722.85 778.94 56.09 7.7595628
3,034. 3,455.
Other Current Liabilities 421.56 13.8930176
33 89

27
 Short Term Provisions 0 0 0 #DIV/0!
Total Current 37,084 36,689
-395.21 -1.0657065
Liabilities (C) .32 .11
(D) Long Term 32,307 32,646
339.57 1.0510693
Liabilities .10 .67
Deferred Tax Liabilities
0 0 0 #DIV/0!
[Net]
Other Long Term
131.08 118.45 -12.63 -9.6353372
Liabilities
Long Term Provisions 211.39 271.24 59.85 28.3125976
Total Long Term 32,649 33,036
386.79 1.184671
Liabilites (D) .57 .36
(E) Owner Funds

Share Capital 123.07 246.4 123.33 100.2112619

Total Owner Funds
123.07 246.4 123.33 100.2112619
(E)
Total Liabilities 69,856 69,971
114.91 0.1644933
(C+D+E) .96 .87
Net Working Capital 43,317 47,029
3,712.18 8.5697915
(A-C) .04 .22
Long Term Funds 32,772 33,282
510.12 1.5565423
(D+E) .64 .76

Source: Annual reports of Mahindra automotives

Interpretation (2020-2021):

The total Current Assets in 2020 is 80,401.36 and in 2021 it is 83,718.33. There is an
increase in the current assets in the year 2021 i.e., 3,316.97. The Fixed Assets in the
year 2020 is 455.92 and in the year 2021 it is 410.77. There is a decrease in the fixed
assets in the year 2021 i.e., 45.15. The Total Assets in 2020 is 80,857.28 and in the
year 2021 it is 84129.1. There is an increase in the total assets in the year 2021 i.e.,
3,271.82. Current Liabilities in 2020 is 37,084.32 and in 2021 it is 36,689.11. There is
an decrease in the current liabilities in the year 2021 i.e., 395.21. Net Working Capital
in 2020 is 43317.04 and in 2021 it is 47,029.22. Long term Funds in 2020 is
32,772.64 and in 2021 it is 33,282.76.

28
29
 COMPARATIVE BALANCE SHEET OF MAHINDRA AND
MAHINDRA
for the year 2021-2022
Absolute Relative Percentage
Particulars Year Year
Change Change
2021 2022

I Assets

(A)Current Assets
12,028 8,654.
Current Investments -3,374.10 -28.0515088
.23 13
Inventories 0 0 0 #DIV/0!

Trade Receivables 54.64 64.83 10.19 18.6493411

Cash And Cash 3,982. 4,827.
845.09 21.2199813
Equivalents 52 61
Short Term Loans And 67,075 67,659
583.97 0.8706131
Advances .72 .69
OtherCurrentAssets 577.22 297.56 -279.66 -48.4494647
Total Current Assets 83,718 81,503
-2,214.51 -2.6451913
(A) .33 .82
(B) Fixed Assets

Net Block 410.77 473.98 63.21 15.3881734

Total Fixed Assets (B) 410.77 473.98 63.21 15.3881734

84,129 81977.
Total Assets (A+B) -2,151.30 -2.5571413
.10 8
Ii. Liabilities

(C) Current Liabilities

32,454 28,652
Short Term Borrowings -3,802.19 -11.7155272
.28 .09
1,163.
Trade Payables 778.94 384.89 49.4120215
83

30
 3,455. 3,057.
Other Current Liabilities -398.84 -11.5408766
89 05
Short Term Provisions 0 0 0 #DIV/0!
Total Current 36,689 32,872
-3,816.14 -10.401288
Liabilities (C) .11 .97
(D) Long Term 32,646 33,473
826.87 25.327851
Liabilities .67 .54
Deferred Tax Liabilities
0 0 0 #DIV/0!
[Net]
Other Long Term
118.45 148.41 29.96 25.2933727
Liabilities
Long Term Provisions 271.24 275.96 4.72 1.7401563
Total Long Term 33,036 33,897
861.55 2.6078842
Liabilites (D) .36 .91
(E) Owner Funds

Share Capital 246.4 246.6 0.2 0.0811688

Total Owner Funds
246.4 246.6 0.2 0.0811688
(E)
Total Liabilities 69,971 67,017
-2,954.39 -4.2222539
(C+D+E) .87 .48
Net Working Capital 47,029 48,630
1,601.63 3.4056061
(A-C) .22 .85
Long Term Funds 33,282 34,144
861.75 2.5891783
(D+E) .76 .51
Source: Annual reports of Mahindra automotives

Interpretation 2021-2022

The total Current Assets in 2021 is 83,718.33 and in 2022 it is 81,503.82. There is a
decrease in the current assets in the current year i.e., 2,214.51. The Fixed Assets in the
year 2021 is 410.77 and in the year 2022 it is 473.98. There is an increase in the fixed
assets in the current year i.e., 63.21. The Total Assets in 2021 is 84,129.10 and in the
year 2022 it is 81977.8. There is a decrease in the total assets in the current year i.e.,
2,151.30. Current Liabilities in 2021 is 36,689.11 and in 2022 it is 32,872.97. There is
a decrease in the current liabilities in the current year i.e., 3,816.14. Net Working
Capital in 2021 is 47,029.22 and in 2022 it is 48,630.85. Long term Funds in 2021 is
33,282.76 and in 2022 it is 34,144.51.

31
32
 COMPARATIVE BALANCE SHEET OF MAHINDRA AND
MAHINDRA., for the Year – 2022-2023

Absolut Relative Percentage

Particulars Year Year
e Change
Change
2022 2023

I Assets

(A)Current Assets
8,654. 10,063.
Current Investments 1,409.00 0.162812438
13 13
0 0
Inventories 0 #DIV/0!
64.83 98.35
Trade Receivables 33.52 0.517044578
Cash And Cash 4,827. 4,066.9
-760.7 -0.157572795
Equivalents 61 1
Short Term Loans And 67,659 86,456. 18,796.3
0.277807658
Advances .69 07 8
297.56 1,663.9
OtherCurrentAssets 1366.36 4.591880629
2
Total Current Assets 81,503 102,348 20,844.5
0.255749485
(A) .82 .38 6
(B) Fixed Assets

Net Block 399.26 0.842356218

473.98 873.24
Total Fixed Assets (B) 399.26 0.842356218
473.98 873.24
81,977.8 21,243.8
Total Assets (A+B) 103221.62 0.259141133
0 2
Ii. Liabilities

(C) Current Liabilities

28,652 44,154. 15,502.3
Short Term Borrowings 0.541053375
.09 40 1
1,163. 1,286.0
Trade Payables 122.18 0.104980968
83 1
3,057. 3,146.2
Other Current Liabilities 89.18 0.029171914
05 3

33
 0 0
Short Term Provisions 0 #DIV/0!
Total Current 32,872 48,586. 15,713.6
0.478011874
Liabilities (C) .97 64 7
(D) Long Term 33,473 37,274.
3,800.62 0.113541024
Liabilities .54 16
Deferred Tax Liabilities 0 0
0 #DIV/0!
[Net]
Other Long Term 148.41 213.19
64.78 0.436493498
Liabilities
275.96 309.34
Long Term Provisions 33.38 0.120959559
Total Long Term 33,897 37,796.
3,898.78 0.115015351
Liabilites (D) .91 69
(E) Owner Funds
246.6 246.72
Share Capital 0.12 0.000486618
246.6 246.72
Total Owner Funds (E) 0.12 0.000486618
Total Liabilities 67,017.4 19,612.5
86,630.05 0.292648575
(C+D+E) 8 7
Net Working Capital (A- 48,630.8
53,761.74 5,130.89 0.105506895
C) 5
34,144.5
Long Term Funds (D+E) 38,043.41 3,898.90 0.114188196
1

Source: Annual reports of Mahindra automotives

Interpretation (2022-2023):

The total Current Assets in 2022 is 81,503.82 and in the year 2023 is 102,348.38. It
means that there is an increase in the year 2022 i.e., 20,844.56. The Total Assets in
2022 is 81,977.80 and in the year 2023 it is 103221.62. Current Liabilities in 2022 is
32,872.97 and in 2023 it is 48,586.64. Net Working Capital in 2022 is 48,630.85 and
in 2023 it is 53,761.74. Long term Funds in 2022 is 34,144.51 and in 2023 it is
38,043.41.

34
 CHAPTER-IV

FINDINGS, SUGGESTIONS & CONCLUSION

 FINDINGS

1. The total Current Assets in 2022 is 81,503.82 and in the year 2023 is 102,348.38. It
means that there is an increase in the year 2022 i.e., 20,844.56.
2. The total Current Assets in 2021 is 83,718.33 and in 2022 it is 81,503.82. There is a
decrease in the current assets in the current year i.e., 2,214.51.
3. The total Current Assets in 2020 is 80,401.36 and in 2021 it is 83,718.33. There is an
increase in the current assets in the year 2021 i.e., 3,316.97.
4. The total Current Assets in 2019 is 73,536.13 and in the year 2020 is 2697037. There
is an increase in the current assets in the year 2020 i.e., 2,623,500.87.
5. The Total Assets in 2022 is 81,977.80 and in the year 2023 it is 103221.62. Current
Liabilities in 2022 is 32,872.97 and in 2023 it is 48,586.64. Net Working Capital in
2022 is 48,630.85 and in 2023 it is 53,761.74. Long term Funds in 2022 is 34,144.51
and in 2023 it is 38,043.41..
6. Net Working Capital in 2022 is 48,630.85 and in 2023 it is 53,761.74. Long term
Funds in 2022 is 34,144.51 and in 2023 it is 38,043.41.Net working capital in 2021 is
3395586 and in 2022 it is 1419457. Long term funds in 2021 is 3533089 and in 2022
it is 2013364.
7. . Current Liabilities in 2021 is 36,689.11 and in 2022 it is 32,872.97. There is a
decrease in the current liabilities in the current year i.e., 3,816.14.
8. Net Working Capital in 2021 is 47,029.22 and in 2022 it is 48,630.85. Long term
Funds in 2021 is 33,282.76 and in 2022 it is 34,144.51.
9. . Current Liabilities in 2021 is 36,689.11 and in 2022 it is 32,872.97. There is a
decrease in the current liabilities in the current year i.e., 3,816.14.
10. Net Working Capital in 2021 is 47,029.22 and in 2022 it is 48,630.85. Long term
Funds in 2021 is 33,282.76 and in 2022 it is 34,144.51.

33
 SUGGESTIONS

1. The fuel consumption in mahindra and mahindra is medium.

2. The maintenance cost of mahindra and mahindra is low.

3. The price of the mahindra and mahindra is high.

4. The liquidity position of the company shows that the company is not meeting their
requirements at the expected levels.

5. The fixed assets of the company show better position.

6. The profits of the company shows targeted results in the last before years.

7. Customers purchase mahindra and mahindra on installment basis.

34
 CONCLUSION

A marketing function is an art of transformation of goods; operations are

services by which producer and final consumer are linked together. It consists of
services of operations which may be performed several times either by producer or
middlemen till the commodity reaches into the hands of customers.

The following conclusions have been drawn from the analysis.

1) Many of the customers purchased the mahindra and mahindra newly.

2) Performance is the stimulating factor in purchasing the mahindra and

mahindra.

3) Customers are satisfied with the quality, physical appearance and features of
mahindra and mahindra.

4) durability of all the brands in mahindra and mahindra is medium.

35
BIBLIOGRAPHY
 BIBLIOGRAPHY

S.N AUTHOR
BOOK TITLE PUBLICATIONS EDITION/YEAR
O NAME

Financial Vikas Publishing

1 IM Pandey 9th edition
management Houses Pvt ltd
2018

Cost and
R.P. Trivedi & Pankaj
2 management first edition 2002
Manoj Trivedi Publications
accounting

Magnus school Financial Vikas Publishing

3 2018
of business management Houses Pvt ltd

36