Financial Status ITC 2011 12
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Transcript of Financial Status ITC 2011 12
Cover
Page 1
Name of entity - ITC LTD Status - PUBLIC LIMITED COMPANY
Financial Year - 2011-12
Cover
Page 2
Name of entity - ITC LTD Status - PUBLIC LIMITED COMPANY
Financial Year - 2011-12
Cover
Page 3
Name of entity - ITC LTD Status - PUBLIC LIMITED COMPANY
Financial Year - 2011-12
fin stat
Page 4
Balance Sheet as at March 31,2012Particular Rs. In crore Rs. In croreEquity and Liabilities
Own fundsCapital 781.84Reserve and surplus 18,010.05
18,791.89
Minority interest 0.00
Non-current liabilitiesLong term borrowing 77.32Deffered tax liabilities 872.72Other long term liabilities 15.52Long term provisions 107.12
Current liabilitiesShort term borrowing 1.77Trade payables 1,424.84Other current liabilities 3,371.27Short term provisions 4,303.95
9,101.83
Total 28,966.40
Asset
Non current assetsFixed assets 11,375.94Non-current investment 1,953.28Godwill on consolidation 0.00Long term loans, advances and deposities 1,193.61other non-current assets 0.00
Current AssetsCurrent investments 4,363.31Inventories 5,637.83Trade receivables 986.02Cash and cash equivalent 2,818.93Short-term loans and advances 500.59Other Current assets 136.89
14,443.57
Total 28,966.40
Diff 0.00
fin stat
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Profit and loss statement for the year ended March 31,2012ParticularSales/Revenue from operation(net)less: Cost of goods soldGross profit
Add: Operating income
less: Operating expenseEmployee benefit expensesOther expenses
Operating PBIDTLess:DepreciationOperating PBITAdd: other incomeAdd/less:extraordinary itemsPBITLess: InterestPBTLess: TaxPAT
indicates amts to be filled
Tax rate
Average AssetsOpening total asset 25,433.82Closing total asset 28,966.40
27,200.11
Average capital employedOpening capital employed 16,060.67Closing capital employed 18,884.73
17,472.70
Post tax op. PBIT 5,212.00
Debt 1,072.68
Equity 18,791.89
Average owners fundopening capital 15,953.27
fin stat
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closing capital 18,791.8917,372.58
Average inventory 5,453.50
fin stat
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Profit and loss statement for the year ended March 31,2012Rs. In crore Rs. In crore
24,798.439,632.53
15,165.90
375.39
1,265.415,427.266,692.678,848.62
698.518,150.11
825.340.00
8,975.4577.92
8,897.532,735.166,162.37
0.3605
10.30%20.60%30.90%41.20%51.50%36.05%
Ratio
Page 8
Working capital 5341.74 Quick asset
Net worth (in lakhs) 18,791.89 Book value per share
Profitability ratios Liquidity ratios
Gross profit Margin 61.16% Current ratio
Operating profit margin 32.87% Quick ratio
Net profit margin 24.85% Debt and Risk ratio
Return on asset(ROA) 21.27% Interest coverage ratio
Return on investment(ROI) 22.66% Leverage
Return on net worth(RONW) 32.79% Financial leverage
Return on long term funds 27.60% Low DOL and High DFL is preffered
Return on owners capital 35.47%
Individual Expense ratioSuggestion:
Employee benefit expenses 5.10278272%Other expenses 21.88549840%
C18
Roshankumar: PAT/avg assets
C24
Roshankumar: PAT/Avg owners capital invested
Ratio
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Quick asset 8805.74 Closing price on 27/04/2012 0
Book value per share 24.10986789 No. of shares 7794273319
Liquidity ratios Cash position ratio
Current ratio 1.586886373 Absolute cash ratio 0.789098456
Quick ratio 0.967469179
Debt and Risk ratio Capital structure ratios
Interest coverage ratio 115.1880133 Debt equity ratio 0.057082071
Leverage Debt ratio 6%
Financial leverage 1.008757487 Fixed asset to long term funds 0.602388279
Low DOL and High DFL is preffered Proprietary ratio 65%
H10
Roshankumar: ability to meet current liab. In timely manner 2 or more recommended
M10
Roshankumar: indicate ready cash availability to meet current liabilities higher better
H12
Roshankumar: quick asset/current liab availability of quick asset to meet immediate claim 1 or more recommended
H16
Roshankumar: indicates adequacy of profits to cover interest on term loan
M16
Roshankumar: recommended 2 or less
M18
Roshankumar: borrowed funds/cap employed indicates proportion of borrowed funds
H20
Roshankumar: High DFL, high fixed interest charges, high financial risk
M20
Roshankumar: should be less than one if not that means short term funds are used for fixed asset
M22
Roshankumar: proprietary funds/total assets owners stake in total assets. Higher ratio lower risk
Ratio
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CMP/BV 0
Turnover ratio
Capital turnover ratio 1.419267
Fixed asste turnover ratio 2.179902
Working capital turnover ratio 4.642388
Inventory turnover ratio 1.766302
R10
Roshankumar: sales/avg capital employed indicates utilisation of resources. What sales are being generated by each Rupee's worth of capital invested
R12
Roshankumar: Sales/fixed assets utilisation of fixed assets
R14
Roshankumar: sales/working cap indicates effective utilisation of WC
R16
Roshankumar: COGS/avg inventory answers have we got too much money tied up in inventory? Incresing or high fig means poor mgmt
Particular amt amtOperating EBIT 8150.11 PE ratio 0less: Ke #DIV/0!Tax @ 30% 2445.03surcharge @5% 122.25Education cess @2% 51.35SHEC @1% 25.67
2644.30NOPAT 5505.81
Equity 18,791.89Long term borrowing 77.32Other long term liabilities 15.52Operating capital employed 18,884.73
Cost of capital employed %cost of equity #DIV/0! #DIV/0!Interest 77.92 83.93%
#DIV/0!
EVA #DIV/0!
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