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Name: Swaraj Mahadev Golekar Class: Bba Sem Iii Subject: Management Accounting
Name: Swaraj Mahadev Golekar Class: Bba Sem Iii Subject: Management Accounting
1. Comparative analysis
3. Trend analysis
4. Ratio analysis
COMPARATIVE FINANCIAL
STATEMENTS
These are the statements in which figures for two or
more periods are placed side by side along with the
change in figures in absolute and percentile form.
Any year may be taken as a base year, each time of the base year is
taken as 100.
On the basis the percentage for each of the following years are
calculated.
Here 2018 is taken as a base year.
Trend analysis balance sheet of Infosys Ltd.xlsx
RATIO ANALYSIS
Ratio analysis is a widely used tool for financial analysis. It is defined as the
systematic use of ratio to interpret the financial statement, so that the strength &
weakness of a firm as well its historical performance and current financial
condition can be determined. The term ratio refers to the numerical & quantitative
relationship between two items/variables.
RATIO ANALYSIS
1) Current Ratio:
Current
Ratio
Particulars 2020 2019 2018
Current Assets
39422.00 40966 36659
Current
Liabilities 13528.00 13972 9686
Ratio 2.9141 2.932 3.7847
3.5
2.5
1.5
0.5
0
2020 2019 2018
2020 2019 2018
2) Debt Equity Ratio:
Debt
Equity
Ratio
Particulars 2020 2019 2018
Debt 12,555.00 12,909.00 9,453.00
Equity 62234.00 62711.00 63502.00
Ratio 0.2017 0,2058 0.1488
2018
2019
2020
0 1 2 3 4 5 6 7
4) Net Profit Ratio:
Net
Profit
Ratio
Particulars
2020 2019 2018
Net Profit
15543.00 14702.00 16155.00
Net Sales
79047.00 73107.00 61941.00
Ratio (in %)
0.1966 0.2011 0.2608
12
10
0
2020 2019 2018
2020 2019 2018
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