BOAC PROJECT

By Group AJ2
Aditi Chakraborty
Asim Maheshwari
Kishore Gaurav
Paresh V Shrivastava
Shivang Aggarwal

CIPLA

CASH FLOW FROM

OPERATING ACTIVITIES
Items having significant
change
1.

The net cash from operating activities

has increased compared to the
previous year.

2.

This is due to increase in depreciation

and amortisation expenses compared
to previous year.

3.

Though there is a decrease in the bad

debts compared to previous year.

NET CASH FLOW

ACTIVITIES

FROM

INVESTING

Items having significant change

1.

There has been a decrease in the

nest cash used in investing
activities compared to the
previous year.

2.

There has also been an increase

in the sales of fixed assets and
current investment.

3.

The interest received has also

decreased.

CASH FLOW FROM FINANCING ACTIVITIES

Items having significant change

The cash and cash

equivalent at the end
of the year has
increased significantly
compared to the
previous year.
2. There has also been
inflow of cash from the
repayment of the cash
lent on short term.
3. Though there has
been an increase in
the finance costs paid.
1.

STOCK PRICES

The current P/E ratio is

at 16.84.

DIVIS
CASH FLOW STATEMENT FROM
OPERATING ACTIVITIES
Items having significant change
1. The net cash flow from
operating expenses has
increased significantly
compared to the previous
year.
2. Though the profit before
taxes is almost comparable.
3. The increase in net cash flow
is mainly due to the increase
in the long term provisions
and the increase in other
current liabilities.

CASH FLOW FROM

INVESTING ACTIVITIES
Items having significant
change
1. The net cash used in
investing activities
has risen compared
to the previous year.
2. This is basically due
to heavy purchase of
current investment
and increase in
investment in bank
deposits.

CASH FLOW/(USED) FROM

FINANCING ACTIVITIES
Items having significant
change
1. There has been an
increase in the net cash
used in the financing
activities.
2. This is mainly due to the
increase in dividends
paid compared to the
previous year.
3. Also there has been a
significant amount of
repayment of short term
borrowings.

STOCK PRICES

The current standalone P/E ratio of the

company is 30.13.

Torrent pharma
CASH FLOW STATEMEN FROM
OPERATING ACTIVITIES
Items having significant change
1. Though there is a significant

decrease in the profit before

tax, yet the net cash from
operating activities has risen
from Rs. 310.08Cr. In 2014
To Rs. 1066.10Cr. in 2015.
2. This is basically due to the
operating activities from the
recently acquired Elder
Pharmas domestic
formulation business.
3. Interest income though
negative, has come down by
almost 50%.

CASH FLOW FROM

INVESTING ACTIVITIES
Items having significant
change
1.

We see a significant increase in the

net cash used in investing activing
activities.

2.

This cash has been used for

acquisition of Elder Pharmas
domestic formulation unit.

3.

The cash outflow for acquisition of

fixed assets has decreased from the
previous year.

4.

The major chunk of investing activity

has been done in the acquisition of
Elder Pharma

CASH FLOW/(USED)
FROM FINANCING
ACTIVITIES
Items having
significant change
1.

From the following table it can be

witnessed that there is not much
difference in the cash and cash
equivalents in the end of
respective years.

2.

Though the company has

borrowed significantly this year as
compared to previous year.

3.

But it has also repaid more long

term and short term borrowings
this year than the previous year.

STOCK PRICES

The current standalone P/E

ratio is 22.52.

Comparative stock chart