Income Statement Analysis Of Public Limited

Company

PRESENTED BY
1) Neha Tajve - P55
2) Aditya sakpal - P52
3) Sunanda singh - P54
4) Ashwin ramteke - P51
5) Suhanshu sharma -P53
 Public Company

 A public limited company under company Act 2013 is a company that limited
liability and offers shares to the general public.

 It’s stock can be acquired by anyone, either privately through (IPO) initial
public offering or via trades on the stock market.

 A public limited company is strictly regulated and is required to publish its true
financial health to its shareholders.
What is income statement
 An income statement is a financial statement that shows you profitable your business was over a given
reporting period.

 It something refers to profit & loss statement, statement of income.

 Important because it shows the profitability of company during the time interval.

 In income statement all you have to know are two simple things:
1. Revenue(money that company take in)
2.Expenses( money that company pay out

 Use this simple formula:

Revenue – Expenses = Net Income

(Amount of money that is left)
Analysis of Income statement

1) Revenue from operations

35000
Particulars 2019-20 2018-19 30000

Sales less 15057 22476 25000

returns
20000
Income from 5434 6947
external 15000
erection & other
service 10000 Series 1
Series 2
5000
Turnover 20491 29423 Series 3
0
20 20
2) Other income

Particulars 2019-20 2018-19

600
Interest income 509 512 500
400
Profit on sale of units of 6 17
mutual Funds 300
Dividend on investment in 16 16 200
joint venture - BGGTS
100

Interest on income tax - 87 0

2019- 2018- Series 1
refund
20 19
Profit on sale of items of 50 46 Series 2
PPE Govt. grants & others Series 3
series 4
Total 581 678 series 5
Analysis of Expenses statement

a) Material consumption , erection and engineering expenses

20000
Particulars 2019-20 2018-19
18000
16000
Consumption of raw 11780 14971
material & components 14000
12000
Civil, erection & 2947 3866
engineering exp. 10000
Series 1 8000
Sub total 14727 18837
Series 2 6000
Series 3
Changes in inventories of 116 991 4000
series 4
finished goods and work in 2000
progress Column1
0
Total 13711 17846 2019- 2018-
20 19
b) Employee benefits expenses
40000
Particulars 2019-20 2018-19 35000
30000
Employee benefits expenses 5403 5502 25000
20000
No. of Employees 33752 35471 15000
10000
5000
Series 1
0
2019-20 2018-19 Series 2
c) manufacture, administration, selling &distribution expenses

3000
Particulars 2019-20 2018-19
2500
Manufacture, administration, 2430 2761
selling & distribution expenses 2000

1500
Exchange rate variation loss / (435) (67)
(gain)
1000
Total 1995 2694
500

Series 1 0
Series 2 201 201
 d) Provisions (net)

1800
Particulars 2019-20 2018-19
1600

Doubtful debts, liquidated damages 845 1640 1400

and others
1200
Bad debts, LD & losses written off 223 93
Provision for expected credit loss (676) 150 1000
(Time value) 800
Contractual obligations (137) (50) Series 1
600
Impairment of investment in JVs 0 4 Series 2
400 Series 3
Total 255 1837
200 series 4
series 5
0
2019-20 2018-19
 4 . Finance costs

250
Particulars 2019-20 2018-19
200
Borrowing cost 196 191
150
Interest expense 105 87
100
Discount on commercial papers 206 9
50
Total 507 287 Series 1
0 Series 2
2019-20 2018-19 Series 3
5. Depreciation & amortization expenses

510
Particulars 2019-20 2018-19 500
490
Depreciation & amortization 503 475
expenses 480
470
460
2019-20 2018-19
Series 1
 6. TAX Expenses

Particulars 2019-20 2018-19 1200

1000
Current tax - Current year 64 719
800
Series 1
-Earlier years 62 16
600 Series 2
Series 3
Deferred tax - Current year 162 3
400 Series 4

-Earlier years 971 101

200
Total 811 839
0
2019-20 2018-19
 7. Other Comprehensive Income

Particulars 2019-20 2018-19 400

350
Re-measurement of defined 342 183 300
employee benefits (gain)/loss
250
200
Income tax related to above item 68 64 150
100
Total 274 119 50
0 Series 1
2019-20 2018-19 Series 2
Profitability

 For FY 2019-20, there is a loss of 662 Crore as against a profit of 2048 Crore in FY
2018-19, mainly due to lower revenue and higher material cost.

 However, stringent budgetary control measures and prudent provisioning helped in

restricting the loss to 662 Crore.

 Loss after tax for the FY 2019-20 is 1473 Crore as against profit of 1209 Crore in
2018-19.

 The loss after tax for FY 2019-20 is significantly higher due to restatement of deferred
tax asset at the rate of 25.168% as against 34.944%, having an impact of 957 Crore.
THANK YOU