Annual Report of Hero Motor Corp
of 12
-
Upload
yuvraj-singh-thakur -
Category
Documents
-
view
221 -
download
0
Transcript of Annual Report of Hero Motor Corp
-
7/31/2019 Annual Report of Hero Motor Corp
1/12
Annual Report
ofHero Motor Corp
In Common Size and
Comparative Statements
Presented By:-
Deependra Sharma
And
Yuvraj Singh
-
7/31/2019 Annual Report of Hero Motor Corp
2/12
Contents..
Introduction
Comparative Statements
Common Size Statements
Relation {Comparative Statement}
Relation {Common Size Statement} Financial Analysis
-
7/31/2019 Annual Report of Hero Motor Corp
3/12
Introduction..
This presentation is about analysis ofHero
Motor Corp at the year ended 31st march 2011
and 2012.
Horizontal analysis shows the changes
between financial years data of company in
Dollar and percentage form.
It is analytical techniques used to examine
relationship among financial statements items.
-
7/31/2019 Annual Report of Hero Motor Corp
4/12
Horizontal Analysis Calculating
Change in Amount (Crores)
Amount change Current Year Figure Base Year Figure
-
7/31/2019 Annual Report of Hero Motor Corp
5/12
Horizontal Analysis
Calculating Change as a Percentage
PercentageChange
AmountChange
100%
BaseYearFigure
-
7/31/2019 Annual Report of Hero Motor Corp
6/12
Horizontal Analysis Comparative Balance Sheets
Hero Motor Corp as onMarch 31st 2011-12
Increase (Decrease)Particulars 2012 2011 Amount(Crores) %
Current Assets
Cash and Equipments 76.82 71.52
Trade Receivable 272.31 130.59
Inventory 675.57 524.93
Current Investments 3290.30 4663.29 (1372.99) (29.44)
Advances 475.60 344.72
Other Current Assets 40.36 36.79
Fixed Assets
Tangible Assets 1743.14 1612.53
Intangible Assets 2042.37 2467.75
Capital WIP 38.84 49.96
Long Term Investment 673.96 465.46
-
7/31/2019 Annual Report of Hero Motor Corp
7/12
Increase (Decrease)Particulars 2012 2011 Amount (Crores) %
Current Assets
Cash and Equipments 76.82 71.52 5.30 7.41
Trade Receivable 272.31 130.59 141.72 108.52
Inventory 675.57 524.93 150.64 28.69
Current Investments 3290.30 4663.29 (1372.99) (29.44)
Advances 475.60 344.72 130.88 37.96
Other Current Assets 40.36 36.79 3.57 9.70
Fixed Assets
Tangible Assets 1743.14 1612.53 130.61 8.09
Intangible Assets 2042.37 2467.75 (425.38) (17.23)
Capital WIP 38.84 49.96 (11.12) (22.25)
Long Term Investment 673.96 465.46 208.50 44.79Long Term Advances 533.64 342.29 191.35 55.90
Horizontal Analysis Comparative Balance Sheets
Hero Motor Corp March 31st 2011-12
-
7/31/2019 Annual Report of Hero Motor Corp
8/12
Hero Motor CorpComparative Income Statements
For the years ended 31st
March 2011-12Increase (Decrease)Particulars 2012 2011 Amount
(Crores)
%
Net Sales 23579.03 19397.93 4181.10 21.55
Other Income 364.57 289.62 74.95 25.87
Total Revenue (1+2) 23943.60 19687.55 4256.05 21.61
Less:-
Total Expenses 21078.89 17202.95 3875.94 22.53
Profit Before
Exceptional Items
2864.71 2484.60 380.11 15.29
Exceptional Items 79.84 - -
Profit Before Tax 2864.71 2404.76 459.95 19.12
Less Tax Ex enses:-
-
7/31/2019 Annual Report of Hero Motor Corp
9/12
Hero Motor Corp
Comparative Income Statements
For the years ended 31st
March 2011-12For the years ended 31st March 2011-2012Increase (Decrease)Particulars 2012 2011 Amount
(Crores)
%
Net Sales 23579.03 19397.93 4181.10 21.55
Other Income 364.57 289.62 74.95 25.87
Total Revenue (1+2) 23943.60 19687.55 4256.05 21.61
Less:-
Total Expenses 21078.89 17202.95 3875.94 22.53
Profit Before Exceptional
Items
2864.71 2484.60 380.11 15.29
Exceptional Items 79.84 - -
Profit Before Tax 2864.71 2404.76 459.95 19.12
Less Tax Expenses:-
Sales Increased (21.55%) and also theNet Profit (23.45%) Increased more then
the Net Sales.
-
7/31/2019 Annual Report of Hero Motor Corp
10/12
Hero Motor Corp
Comparative Income Statements
For the years ended 31st March 2011-12Increase (Decrease)
Particulars 2012 2011 Amount
(Crores)
%
Net Sales 23579.03 19397.93 4181.10 21.55
Other Income 364.57 289.62 74.95 25.87
Total Revenue (1+2) 23943.60 19687.55 4256.05 21.61
Less:-
Total Expenses 21078.89 17202.95 3875.94 22.53
Profit Before Exceptional
Items
2864.71 2484.60 380.11 15.29
Exceptional Items 79.84 - -
Profit Before Tax 2864.71 2404.76 459.95 19.12
Less Tax Expenses:-
There Were increased the Net
Sales(21.55%), Total Revenue(21.61%) and also the Net Profit
(23.32%) in the Year 2012.
-
7/31/2019 Annual Report of Hero Motor Corp
11/12
Hero Motor Corp
Comparative Income Statements
For the years ended 31st March 2011-12Common Size percentages
Particulars 2012 2011 2012 2011
Net Sales 23579.03 19397.93 100.00 100.00Other Income 364.57 289.62
Total Revenue (1+2) 23943.60 19687.55
Less:-
Total Expenses 21078.89 17202.95
Profit Before Exceptional
Items
2864.71 2484.60
Exceptional Items 79.84
Profit Before Tax 2864.71 2404.76
Net Salesis
usuallyBased and is
Expressed as
100%
-
7/31/2019 Annual Report of Hero Motor Corp
12/12
Hero Motor Corp
Comparative Income Statements
For the years ended 31st March 2011-12Common Size percentages
Particulars 2012 2011 2012 2011
Net Sales 23579.03 19397.93 100.00 100.00
Other Income 364.57 289.62
Total Revenue (1+2) 23943.60 19687.55
Less:-
Total Expenses 21078.89 17202.95
Profit Before ExceptionalItems
2864.71 2484.60
Exceptional Items 79.84
Profit Before Tax 2864.71 2404.76
Less Tax Expenses:-
Current Tax 569.76 475.76
2012 Net Profit 2012 Net sales 100 %
(Rs. 2378.13 Rs.23579.03) 100% 10.08%
2011 Net Profit 2011 Net sales 100 %
(Rs. 1927.90 Rs. 19397.93) 100% 09.9
