Balance Sheet Analysis_1
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Name of the brower - KNOWLEDGE TRUST (`.in lacs)
Sl.No. Particulars 31.3.2011 31.03.2012 31.03.2013 31.03.2014 31.03.2015
Current Assets
1 Cash and Bank balances 143.14 65.86 58.00 150.00 150.00
2 Investments - Govt/Other Security
- Fixed Deposit with Banks 57.84 58.00 60.00 62.00
3 Investments in others 1.43
4 Receivables -
a) Outstanding below 6 months 66.73 216.75 380.00 580.00 580.00
b) Outstanding above 6 monthsc) TCS- receivables 2.91 2.91
5 Inventory
Raw Materials - Indigenous
Raw Materials - Imported
Stores and Spares
Stocks/Work in Process
Finished Goods
Trading and other goods
Total Inventory
6 Advances to staffs & others 101.84 247.71 210.00 300.00 240.00
7 Pre-paid Expenses 3.18 3.50 4.80 10.00 10.00
8 TDS receivables 5.37 2.01 4.16 5.80 5.83
9 Pre-paid Insurance 2.24 2.13 2.85 5.00 8.00
10 Other Current Assets 32.36 29.89 25.00 50.00 45.00
TOTAL CURRENT ASSETS - D 359.20 628.60 742.81 1160.80 1100.83
Fixed Assets
11 Gross Blocks 2292.15 2607.42 3566.00 4036.66 4183.66
12 Depreciation charged upto date 253.14 343.72 468.72 688.72 988.72
13 Capital Work in Progress 518.44 738.96 104.66
NET FIXED ASSETS - E 2557.45 3002.66 3201.94 3347.94 3194.94
Non Current Assets
14 Investments in subsidiary/affiliates
15 Advances to Group concerns
16 Cash margin for BG 54.75 1.70
17 Adv. to suppliers of capital goods
18 Deferred Receivables 12.26 15.14 32.33 43.29
19 Other Miscellaneous Assets 8.84
20 Investment in others
TOTAL NON CURRENT ASSETS - F 67.01 25.68 32.33 43.29
Intangible Assets
21 Preliminary expenses/patents/goodwill
bad and doubtful debts not provided for
22 Misc Exp./Deferred Revenue Expenditure
23 Accumulated Losses
TOTAL INTANGIBLE ASSETS - G
TOTAL ASSETS (D+E+F+G) 2983.66 3656.94 3944.75 4541.07 4339.06
difference
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Name of the brower - KNOWLEDGE TRUST
(`.in lacs)
Sl.No. Particulars 31.3.2011 31.03.2012 31.03.2013 31.03.2014 31.03.2015
1 Gross Sales (Value)
Net sales (Value)
a).Academic & Hostel Fee 784.59 1009.99 1289.85 1687.25 1950.00
b).Consultancy Fee 0.28 9.03 20.00 20.00 25.00
c).Other Income (net) 13.43 9.71 7.98 11.46 15.00
2 Total Income 798.30 1028.73 1317.83 1718.71 1990.00
3 Cost of Establishment
Staff salary , Allowances,Honorarium 285.75 369.24 400.00 450.00 530.00
Power & fuel 45.72 43.52 100.00 120.00 140.00
Consultancy Fees paid 26.39 86.00 110.00 120.00
Hostel Expenses 49.07 74.15 100.00 125.00 140.00
Depreciation 81.02 90.58 125.00 220.00 300.00
Other Expenses 53.85 19.26 50.00 85.00 100.00
Add:Opening stock of WIP
Less: closing stock of WIP
Cost of Production 515.41 623.14 861.00 1110.00 1330.00
Add:Opening stock of Finished goods
Less: closing stock of finished goods
Cost of sales 515.41 623.14 861.00 1110.00 1330.00
4 Operating profitSelling/Administrative expenses 113.43 132.00 150.00 180.00 220.00
Interest/Financial charges 143.11 206.25 200.88 300.00 250.00
Sales Tax
Operating profit 26.35 67.34 105.95 128.71 190.00
5 Add:
Other non operating income
Less:
Other non operating expenses 12.26
6 Profit before tax 26.35 55.08 105.95 128.71 190.00
7 Provision for tax
8 Net Profit/Loss after Tax 26.35 55.08 105.95 128.71 190.00
Raw Materials Purchased
Raw Materials Consumed 285.75 369.24 400.00 450.00 530.00
Stores and Spares Consumed
No of months
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Analytical and comparative Ratios:Name of the brower - KNOWLEDGE TRUST
(`.in lacs)
Sl.No. Particulars 31.3.2011 31.03.2012 31.03.2013 31.03.2014 31.03.2015
1 Tangible Net Worth 1145.14 1200.23 1306.17 1434.88 1624.88
2 Sales (Net)
Domestic 784.59 1009.99 1289.85 1687.25 1950.00
Exports 0.28 9.03 20.00 20.00 25.00
Other Income 13.43 9.71 7.98 11.46 15.00
3 Net Profit/Loss before Tax after Depreciation 26.35 55.08 105.95 128.71 190.00
4 Net Profit/Loss after Dep/Taxation 26.35 55.08 105.95 128.71 190.00
5 Depreciation provided for 81.02 90.58 125.00 220.00 300.00
6 Internal Cash Accruals 145.67 230.94 348.71 490.00
7 Cash Generation 107.37 145.66 230.95 348.71 490.00
8 Working Capital Gap 136.24 92.72 6.34 77.79 15.49
9 Required Net Working Capital Gap 89.07 156.42 185.70 290.20 275.21
10 Actual Net Working Capital 136.24 92.72 6.34 77.79 15.49
11 Excess Finance Nil 63.70 179.36 212.41 259.72
12 Net Profit(Loss)/Net Sales (%) 3.36 5.41 8.09 7.54 9.62
13 Net Sales/Gross Fixed Assets. 0.39 0.43 0.39 0.45 0.49
14 Total outside liabilities/TNW 1.61 2.05 2.02 2.16 1.67
15 Debt Equity Ratio 1.41 1.60 1.46 1.41 1.00
16 Current Ratio 1.61 1.17 1.01 1.07 1.01
17 Stock of Raw Materials in terms of
No.of month's consumption
18 Stock of consumable stores in terms of
No.of month's consumption #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
19 Work-in-process in terms of
No.of month's cost of production
20 Stock of Finished Goods in terms of
No.of month's cost of sales
21 Sundry Debtors in terms of
No.of month's Sales (Gross) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
22 Creditors for purchases in terms of
No.of month's Purchases #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
GROSS SALES
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Name of the brower - KNOWLEDGE TRUST
Funds Flow Statement(`.in lacs)
Sl.No. Particulars 31.03.2012 31.03.2013 31.03.2014 31.03.2015
Long Term Sources
1 Cash Accruals 145.67 230.94 348.71 490.00
2 Increase in Capital Nil Nil Nil Nil
3 Increase in Term Loans 305.27 Nil 121.07 Nil
4 Decrease in Fixed Assets Nil Nil Nil Nil
5 Decrease in other Noncurrent Assets 41.33 25.68 Nil Nil
Total 492.27 256.62 469.78 490.00
Long Term Uses
1 Cash Loss Nil Nil Nil Nil
2 Decrease in Capital Nil Nil Nil Nil
3 Decrease in Term Loans Nil 18.72 Nil 394.34
3 Increase in Fixed Assets 535.79 324.28 366.00 147.00
4 Increase in Noncurrent Assets Nil Nil 32.33 10.96
Total 535.79 343.00 398.33 552.30
Long Term Surplus/Deficit -43.52 -86.38 71.45 -62.30
Short Term Sources
1 Increase in Bank finance 169.37 Nil Nil 35.00
2 Increase in Creditors 90.28 47.51 Nil Nil
3 Increase in other current liabilities 53.27 157.45 426.48 Nil
4 Decrease in Inventory Nil Nil Nil Nil5 Decrease in Receivables Nil Nil Nil Nil
6 Decrease in other current assets Nil 49.04 Nil 59.97
Total 312.92 254.00 426.48 94.97
Short Term Uses
1 Decrease in Bank finance Nil 4.37 Nil Nil
2 Decrease in Creditors Nil Nil 79.94 Nil
3 Decrease in other current liabilities Nil Nil Nil 32.67
4 Increase in Inventory Nil Nil Nil Nil
5 Increase in Receivables 150.02 163.25 200.00 Nil
6 Increase in Other Current Assets 119.38 Nil 217.99 Nil
Total 269.40 167.62 497.93 32.67
Sort Term Surplus/Deficit 43.52 86.38 -71.45 62.30
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(`.in lacs)
31.3.2011 31.03.2012 31.03.2013 31.03.2014 31.03.2015
I) Balance Sheet Analysis Audited Audited Audited Audited Audited
Paid Up Capital 982.03 982.03 982.03 982.03 982.03
Reserves & Surpluses 163.11 218.20 324.14 452.85 642.85
Intangible Assets
Tangible Networth 1145.14 1200.23 1306.17 1434.88 1624.88
Term Liabilities 1615.56 1920.83 1902.11 2023.18 1628.84
Net Block 2557.45 3002.66 3201.94 3347.94 3194.94
Investments 1.43Other Non-current assets 67.01 25.68 32.33 43.29
Net Working Capital 136.24 92.72 6.34 77.79 15.49
Current Assets 359.20 628.60 742.81 1160.80 1100.83
Current Liabilites 222.96 535.88 736.47 1083.01 1085.34
ii) Operations Analysis
Gross Sales
Net Sales 784.87 1019.02 1309.85 1707.25 1975.00
Other Income 13.43 9.71 7.98 11.46 15.00
Profit Before Tax 26.35 55.08 105.95 128.71 190.00
Profit After Tax 26.35 55.08 105.95 128.71 190.00
Depreciation 81.02 90.58 125.00 220.00 300.00
Cash Generation 107.37 145.66 230.95 348.71 490.00
iii) Ratio Anysis
Current Ratio 1.61 1.17 1.01 1.07 1.01
Debt Equity Ratio 1.41 1.60 1.46 1.41 1.00
TOL/TNW 1.61 2.05 2.02 2.16 1.67
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Name of the brower - KNOWLEDGE TRUST
Sl No Particulars 31.03.2012 31.03.2013 31.03.2014 31.03.2015 Remarks
(Previous year) (Current year) (Current year) (Current year)
Operating Results
1 Sales Turnover 1019.02 1309.85 1707.25 1975.00 Increased
2 Profit / Loss (+ / -) 55.08 105.95 128.71 190.00 Increased
3 Depreciation 90.58 125.00 220.00 300.00 Decreased
Financial Results
1 Net Worth 1200.23 1306.17 1434.88 1624.88 Increased
2 Current Ratio 1.17 1.01 1.07 1.01 Satisfactory
3 Debt Equity Ratio 1.60 1.46 1.41 1.00 Satisfactory
4 Total Outside Liability /
Net Worth 2.02 2.16 1.67 Satisfactory
5 Trade Debtors NA NA NA NA
(Months' sales Turnover)
6 Trade Creditors NA NA NA NA
(Months Purchases)
7 Level of Raw Materials NA NA NA NA
(Months Consumption)
Remarks :
1 Income- The level of sales is slowly increasing year to year .
2 Profit - Due to the market condition pfofit of trust reduced year to year upto the financial year 2011, but now it isexpected to rise in the level of profit.
3 Financial Results- All the financial results shows positive move in coming years and all are within
benchmark financial parameters as per Cir No 294/2011 BC
