INTRODUCTION 1.1 Introduction of the Study 1.2- Purpose of Study 1.3 -Place of Study 1.4 -Scope of Study 1.

5 -Objective of the study 1.6 Methodology 1.7 -Data collection 1.8 Tools

OBJECTIVE My Project Report mainly focuses on Working Capital. My Project study also focuses on the main point that the basic objective of thecompany. To ensure smooth & efficient working of a department. To promote individuals and collective, morals a sense of respon s i b i l i t i e s , regarding best utilization of resources. To develop the different sources of finance. To know the financial position of the company. Stability & growth. Development & Promotion of funds in the organization. To focus on Importance of financial analysis. It helps to achiev e g o a l s o f organization. To understand the effectiveness of financial activity of J a y B h a r a t E x h a u s t Systems Limited.

To Compare the Assets and Liabilities of the company. To know the profitability position of Jay Bharat Exhaust System Ltd. To know about the trend of profits and sales of the company

Balance Sheet:-

Year

Dec 09

Dec 08

SOURCES OF FUNDS : Share Capital Reserves Total Equity Share Warrants

210.21 3,748.54 175.66 0

210.19 3,330.92 175.66

Equity Application Money 0.19 Secured Loans 175.83 Unsecured Loans 3,172.55 Total Liabilities 7,482.98 APPLICATION OF FUNDS : Gross Block 2,620.92 Less : Accumulated Depreciation 1,027.52 Net Block 1,593.40 Capital Work in Progress 414.92 Investments 2,844.69 Inventories 1,230.48 Sundry Debtors 1,534.65 Cash and Bank 754.12 Loans and Advances 1,120.69 Total Current Assets 4,639.94 Less : Current Liabilities and Provisions Current Liabilities 2,655.85 Provisions 763.03 Total Current Liabilities 3,418.88 Net Current Assets 1,221.06 Deferred Tax Assets 846.95 Deferred Tax Liability 427.04 Net Deferred Tax 419.91

242.27 3,456.53 7,415.57 2,386.75 930.07 1,456.68 428.77 2,449.03 1,198.52 1,024.53 1,934.94 809.08 4,967.07 3,567.97 549.75 4,117.72 849.35 1,361.45 298.71 1,062.74

Total Assets

7,482.98

7,415.57

P/L Account:-

(Rs in Crs) Year INCOME : Sales Turnover Excise Duty Net Sales Other Income Stock Adjustments Total Income EXPENDITURE : Raw Materials Power & Fuel Cost Employee Cost Other Manufacturing Expenses Selling and Administration Expenses Miscellaneous Expenses Less: Pre-operative Expenses Capitalised Total Expenditure Operating Profit Interest Gross Profit Depreciation Profit Before Tax Tax Fringe Benefit tax Deferred Tax Reported Net Profit Extraordinary Items Adjusted Net Profit Adjst. below Net Profit P & L Balance brought forward Dec 09(12) 4,742.82 15.9 4,726.92 804.41 33.96 5,565.29 1,980.56 136.8 701.82 242.76 1,044.71 209.05 0 4,315.70 1,249.59 39.47 1,210.12 148.2 1,061.92 5.61 3.55 480.78 571.98 14.03 557.95 0 -826.58 Dec 08(12) 4,416.08 24.17 4,391.91 370.28 115.59 4,877.78 2,070.10 140.68 580.68 242.19 1,225.23 1,937.68 0 6,196.56 -1,318.78 145.83 -1,464.61 154.47 -1,619.08 18.54 15.52 -608.34 -1,044.80 97.3 -1,142.10 0 216.27

Statutory Appropriations Appropriations P & L Balance carried down Dividend Preference Dividend Equity Dividend % Earnings Per Share-Unit Curr Earnings Per Share(Adj)-Unit Curr Book Value-Unit Curr

0 -1.38 -253.22 0 0 0 13.6 94.16

0 -1.95 -826.58 0 0 0 0 84.24

COMPARATIVE FINANCIAL STATEMENT ANALYSIS:It refers to those statements of financial statements affairs of a business which are prepared to provide time prospective in the various elements of financial statements. This is done to make the financial statement more meaningful. This statement of two or more year is prepared to show the absolute data of two or more years in terms to of percentage which may increase or decrease.

Year SOURCES OF FUNDS : Share Capital Reserves Total Equity Share Warrants Equity Application Money Secured Loans Unsecured Loans Total Liabilities APPLICATION OF FUNDS : Gross Block Less : Accumulated Depreciation Net Block Capital Work in Progress Investments Inventories Sundry Debtors Cash and Bank Loans and Advances Total Current Assets

Ranbaxy Laboratories Ltd (Balance sheet) Comparative Analysis (Rs in Crs) Inc Or Dec 09 Dec 08 Dec 210.21 210.19 3,748.54 3,330.92 175.66 175.66 0.19 0 175.83 242.27 3,172.55 3,456.53 7,482.98 7,415.57 2,620.92 1,027.52 1,593.40 414.92 2,844.69 1,230.48 1,534.65 2,386.75 930.07 1,456.68 428.77 2,449.03 1,198.52 1,024.53

% inc or dec

0.02 0.009515201 417.62 12.53767728 0 0 0.19 0 -66.44 -27.4239485 -283.98 -8.21575395 67.41 0.909033291 234.17 97.45 136.72 -13.85 395.66 31.96 510.12 1180.82 311.61 -327.13 9.811249607 10.47770598 9.385726446 -3.23017002 16.15578413 2.666622167 49.79063571 -61.0261817 38.5141148 -6.58597523

754.12 1,934.94 1,120.69 809.08 4,639.94 4,967.07

Less : Current Liabilities and Provisions Current Liabilities Provisions Total Current Liabilities Net Current Assets Deferred Tax Assets Deferred Tax Liability Net Deferred Tax Total Assets

2,655.85 763.03 3,418.88 1,221.06 846.95 427.04 419.91 7,482.98

3,567.97 549.75 4,117.72 849.35 1,361.45 298.71 1,062.74 7,415.57

-912.12 213.28 -698.84 371.71 -514.5 128.33 -642.83 67.41

-25.5641163 38.79581628 -16.9715279 43.76405487 -37.7905909 42.96140069 -60.4879839 0.909033291

Common size Analyses of Company:-

The common size statement analysis can be done for one year over a period of year. It is a statement in which the figures reported in financial statement are covered into percentage taking some common base. Common size financial statements are useful for studying the comparative financial position of two or more business units or two or more years of the same business.

Ranbaxy Laboratories Ltd (Balance sheet) Common Size analysis (Rs in Crs) Year Dec 09 Dec 08 % of dec 09 SOURCES OF FUNDS : Share Capital 210.21 210.19 2.80917495 Reserves Total 3,748.54 3,330.92 50.0942138 Equity Share Warrants 175.66 175.66 2.3474605 Equity Application Money 0.19 0 0.0025391 Secured Loans 175.83 242.27 2.34973233 Unsecured Loans 3,172.55 3,456.53 42.3968793 Total Liabilities 7,482.98 7,415.57 100 APPLICATION OF FUNDS : Investments 2,844.69 2,449.03 38.0154698 Inventories 1,230.48 1,198.52 16.4437163 Sundry Debtors 1,534.65 1,024.53 20.5085407 Cash and Bank 754.12 1,934.94 10.0778032 Loans and Advances 1,120.69 809.08 14.97652 Total Assets 7,482.98 7,415.57 100.02205

% of Dec 08 2.83444159 44.9179227 2.3687997 0 3.26704488 46.6117911 100 33.0255125 16.1622101 13.8159305 26.0929369 10.9105571 100.007147

Trend analysis of company:-

Ranbaxy Laboratories Ltd (Balance sheet)

This Method is important technique of analyzing the financial statement. The calculation of trend percentage involves ascertain of arithmetic relationship with each item of several years to the same item of the base year. Thus one particular year is taken as base year. The value of one particular item out f several item shown in financial statements are converted into percentage taking the item base as equal to 100.

Trend Analysis (Rs in Crs) Year Dec 09 SOURCES OF FUNDS : Share Capital 210.21 Reserves Total 3,748.54 Equity Share Warrants 175.66 Equity Application Money 0.19 Secured Loans 175.83 Unsecured Loans 3,172.55 Total Liabilities 7,482.98 APPLICATION OF FUNDS : Gross Block 2,620.92 Less : Accumulated Depreciation 1,027.52 Less:Impairment of Assets 0 Net Block 1,593.40 Lease Adjustment 0 Capital Work in Progress 414.92 Investments 2,844.69 Current Assets, Loans & Advances Inventories 1,230.48 Sundry Debtors 1,534.65 Cash and Bank 754.12 Loans and Advances 1,120.69 Total Current Assets 4,639.94 Less : Current Liabilities and Provisions Current Liabilities 2,655.85 Provisions 763.03 Total Current Liabilities 3,418.88 Net Current Assets 1,221.06 Miscellaneous Expenses not written off 0 Deferred Tax Assets 846.95 Deferred Tax Liability 427.04 Net Deferred Tax 419.91 Total Assets 7,482.98 Dec 08 Dec 07 Dec 06 Base (dec 06) 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 Dec 09 112.8099 173.3196 0 21.59091 78.39404 107.3872 135.3501 0 122.842 146.8851 0 111.1134 0 137.4453 127.282 0 128.8582 151.3835 1059.902 238.8614 184.9326 0 367.1699 145.987 274.3884 96.6801 Dec 08 112.7992 154.0103 0 0 108.0164 116.9996 134.1308 0 111.8665 132.9545 0 101.5795 0 142.0333 109.5787 0 125.5113 101.0634 2719.522 172.4455 197.9709 0 493.27 105.1811 330.4751 67.24915 Dec 07 100.1073 108.6874 0 134.0909 162.7625 106.2163 109.2756 0 105.9951 113.2115 0 102.4748 0 108.4603 104.9487 0 102.2159 87.09346 253.6191 168.5174 112.7976 0 115.1784 141.2249 126.1043 99.66983

210.19 186.54 186.34 3,330.92 2,350.68 2,162.79 175.66 0 0 0 1.18 0.88 242.27 365.06 224.29 3,456.53 3,137.96 2,954.31 7,415.57 6,041.42 5,528.61 2,386.75 2,261.48 2,133.57 930.07 791.96 699.54 0 0 0 1,456.68 1,469.52 1,434.03 0 0 0 428.77 327.42 301.88 2,449.03 2,345.55 2,234.95 1,198.52 976.07 954.91 1,024.53 882.91 1,013.75 1,934.94 180.45 71.15 809.08 790.65 469.18 4,967.07 2,830.08 2,508.99 3,567.97 833.12 723.33 549.75 738.14 522.67 4,117.72 1,571.26 1,246.00 849.35 1,258.82 1,262.99 0 0 0 1,361.45 92.34 128.43 298.71 344.23 278.67 1,062.74 -251.89 -150.24 7,415.57 6,041.42 5,528.61

100 0 0 0 100 659.4643 1060.072 71.89909 100 153.2422 107.1913 123.526 100 -279.493 -707.362 167.6584 100 135.3501 134.1308 109.2756

Analysis of the Company through trend analysis is as below

Liability Graph Of three Consecutive years

200 180 160 140 120 100 80 60 40 20 0 Share Capital reserve Equity apllication money Secured loans Unsecured Loans 2006 Dec 2007 Dec 2008 dec 2009 dec

Assets graph Of three Consecutive year.

3000 2500 2000 2009 dec 1500 1000 500 0 Capital work Investors in Progress Investment Sund Debtors cash and Bank loan and Advances 2008 Dec 2007 Dec 2006 Dec

RATIO ANALYSIS :Meaning and definition of ratio analysis:

Ratio analysis is a widely used tool of financial analysis. It is defined as the systematic use of ratio to interpret the financial statements so that the strength and weaknesses of a firm as well as its historical performance and current financial condition can be determined. The term ratio refers to the numerical or quantitative relationship between two variables. Significance or Importance of ratio analysis: It helps in evaluating the firms performance: With the help of ratio analysis conclusion can be drawn regarding several aspects such as financial health, profitability and operational efficiency of the undertaking. Ratio points out the operating efficiency of the firm i.e. whether the management has utilized the firms assets correctly, to increase the investors wealth. It ensures a fair return to its owners and secures optimum utilization of firms assets

It helps in inter-firm comparison:

Ratio analysis helps in inter-firm comparison by providing necessary data. An inter firm comparison indicates relative position. It provides the relevant data for the comparison of the performance of different departments. If comparison shows a variance, the possible reasons of variations may be identified and if results are negative, the action may be initiated immediately to bring them in line.

It simplifies financial statement:

The information given in the basic financial statements serves no useful Purpose unless it s interrupted and analyzed in some comparable terms. The ratio analysis is one of the tools in the hands of those who want to know something more from the financial statements in the simplified manner.
It helps in determining the financial position of the concern: Ratio analysis facilitates the management to know whether the firms financial position is improving or deteriorating or is constant over the years by setting a trend with the help of ratios The analysis with the help of ratio analysis can know the direction of the trend of strategic ratio may help the management in the task of planning, forecasting and controlling.

It is helpful in budgeting and forecasting: Accounting ratios provide a reliable data, which can be compared, studied And analyzed. These ratios provide sound footing for future prospectus. The ratios can also serve as a basis for preparing budgeting future line of action.

Liquidity position: With help of ratio analysis conclusions can be drawn regarding the Liquidity position of a firm. The liquidity positon of a firm would be satisfactory if it is able to meet its current obligation when they

become due. The ability to met short term liabilities is reflected in the liquidity ratio of a firm. Long term solvency: Ratio analysis is equally for assessing the long term financial ability of the Firm. The long term solvency s measured by the leverage or capital structure and profitability ratio which shows the earning power and operating efficiency, Solvency ratio shows relationship between total liability and total assets. Operating efficieny: Yet another dimension of usefulness or ratio analysis, relevant from the View point of management is that it throws light on the degree efficiency in the various activity ratios measures this kind of operational efficiency. Classification of ratios: Different ratios are used for different purpose these ratios can be grouped into various classes according to the financial activity. Ratios are classified into four broad categories. 1. Liquidity Ratio 2. Leverage Ratio 3. Profitability Ratio 4. Activity Ratio 1. Liquidity Ratio: Liquidity ratio measures the firms ability to meet its currentobligations i.e. ability to pay its obligations and when they become due. Commonly used ratios are:

Current ratio

Current ratio is the ratio, which express relationship between current asset and current liabilities. Current asset are those which can be converted into cash within a short period of time, normally not exceeding one year. The current liabilities which are short- term maturing to be met. Current ratio:Current Asset / Current liabilities
Acid test ratio:

The acid test ratio is a measure of liquidity assigned to overcome the defect of current ratio. It is often referred to as quick ratio because it is a measurement of firms ability to convert its current assets quickly into cash in order to meet its current liabilities.

Acid test ratio = Current asset -Inventories /Current liabilities 2. Leverage or capital structure ratio/solvency ratio: Leverage or capital structure ratios are the ratios, which indicate the relative interest of the owners and the creditors in an enterprise. These ratios indicate the funds provided by the long-term creditors and owners. To judge the long term financial position of the firm following ratios are applied.
1.Debt equity ratio:

Debt-equity ratio which expresses the relationship between debt and equity this ratio explains how far owned funds are sufficient to pay outside liabilities. It is calculated by following formula Debt equity ratio= Long term +short term debts +current liabilities /Net worth . 2. Total Debt ratio: This ratio explains how far owned and borrowed funds are sufficient to pay debt of the firm. The net margin indicates the managements ability to earn sufficient profit on sales to earn sufficient profit on sales not only to cover all revenue operating expenses of the business, the cost of borrowed funds and the cost of goods or servicing, but also to have sufficient margin to pay reasonable comparison to shareholders on their contributions to the firm. Net profit margin= Net profit after tax and interest *100 /Sales

3. Profitability ratios related to investments: This Ratio are to help assessing the adequate of profit earned by the company and also to discover whether profitability is increasing or decline the profitability of the firm is the net result of a large number of polices and decisions . 1. 2. 3. 4. Gross Profit ratio Net profit ratio Operating ratio Operating net profit ratio

3. Activity ratio: Activity ratio are sometimes are called efficiency ratios. Activity ratios are concerned with how efficiency the assets of the firm are managed. These ratio express 11relationship between level of sales and the investment in various assets inventors, receivables, fixed assets etc.
1. 2. 3. 4. Capital turnover ratio Fixed Assets Turnover ratio Working Capital turnover ratio Stock turnover ratio

Liquidity ratio:Mar Mar 09(12) 08(12) 1.357152 1.206267

current Ratio(Current asset/current liabilities)

Quick Assets(Liquid assets/Current Liabilities)

0.997245 0.915203

Stock or Inventory working capital ratio(Stock/working Capital*100

100.7715 141.1103

Absolute liquid ratio(cash in hand +bank short term investment/CL

1.052628

1.06466

Solvency ratios:Mar Mar 10(12) 09(12) 1.182345 0.957367 0.458223 0.85 0.51089 0.71

Debt -equity Ratio (debt(long term)/equity(Shareholder funds) Debt to total funds ratio(debt(long term)/debt)equity) Proprietary Fund(shareholder's fund /total assets)

Activity ratio:Mar Mar 10(12) 09(12) 0.265193 0.241293 1.199431 0.982024 3.871161 5.170907 3.871161 5.170907

Inventory ratio(inventory/current assets Total Assets Turnover ratio(sale/total assets working Capital Turnover Ratio(Sales/Working capital) Sales to capital Employed Ratio(Sales/Capital Employed)

Profitabilty ratio:Mar Mar 10(12) 09(12) 25.6006 -33.3479

gross Profit ratio(gross profit/net sale*100

operating net profit ratio(op/net sales*100

26.43561

-30.0275

Fund Flow Statement and its Objectives:Funds Flow Statement is an analytical tool in the hands of financial manager. The basic purpose of this statement is to indicate on historical basis the changes in the working capital i.e., where funds came from and where there are used during a given period.

The utility of this statement can be measured on the basis of its contributions to the financial management. It generally serves the following purposes:(1) Analysis of Financial Position. The basic purpose of preparing the statement is to have a rich into the financial operations of the concern. It analyses how the funds were obtained and used in the past. In this sens, it is a valuable tool for the finance manager for analyzing the past and future plans of the firm and their impact on the liquidity. He can deduce the reasons for the imbalances in uses of funds in the past an take necessary corrective actions. In analyzing the financial position of the firm, the Funds Flow Statement answers to such questions as1. Why were the net current assets of the firm down, though the net income was up or vice versa? 2. How was it possible to distribute dividends in absence of or in excess of current income for the period ? 3. How was the sale proceeds of plant and machinery used ? 4. How was the sale proceeds of plant and machinery used ? 5. How were the debts retired ? 6. What became to the proceeds of share issue or debenture issue ? 7. How was the increase in working capital financed ? 8. Where did the profits go? Though it is not an easy job to find the definite answerers to such questions because funds derived from a particular source re rarely used for a particular purpose. However, certain useful assumptions can often be made and reasonable conclusions are usually not difficult to arrive at. (2) Evaluation of the Firm's Financing. One important use of the statement is that it evaluates the firm' financing capacity. The analysis of sources of funds reveals how the firm's financed its

development projects in the past i.e., from internal sources or from external sources. It also reveals the rate of growth of the firm. (3) An Instrument for Allocation of Resources. In modern large scale business, available funds are always short for expansion programmes and there is always a problem of allocation of resources. It is, therefore, a need of evolving an order of priorities for putting through their expansion programmes which are phased accordingly, and funds have to be arranged as different phases of programmes get into their stride. The amount of funds to be available for these projects shall be estimated by the finance with the help of Funds Flow Statement. This prevents the business from becoming a helpless victim of unplanned action. (4) A Tool of Communication to Outside World. Funds Flow Statement helps in gathering the financial states of Business. It gives an insight into the evolution of the present financial position and gives answer to the problem 'where have our resources been moving'? In the present world of credit financing, it provides a useful information to bankers, creditors, financial, it provides a useful informations and government etc. regarding amount of loan required, its proposes, the terms of repayment an sources for repayment of loan etc. the financial manager gains a confidence born out of a study of Funds Flow Statement. In fact, it carries information regarding firm's financial policies to the outside world. (5) Future Guide. An analysis of Funds Flow Statements of several years reveals certain valuable information for the financial manager for planning the future financial requirements of the firm and their nature too i.e. Short term, long-term or mid term. The management can formulate its financial policies based on information gathered from the analysis of such statements. Financial manager can rearrange the firm's financing more effectively on the basis of such information along with the expected changes in trade p payables and the various accruals. In this way, it guides the management in arranging its financing more effectively.

Working capital:-

Ranbaxy Laboratories Ltd (Balance sheet) Working capital:(Rs in Crs) Year SOURCES OF FUNDS : Current Assets, Loans & Advances Inventories Sundry Debtors Cash and Bank Loans and Advances Dec 09 Dec 08 Inc Dec

1,230.48 1,534.65 754.12 1,120.69 4,639.94

1,198.52 31.96 1,024.53 510.12 1,934.94 1,180.82 809.08 311.61 4,967.07

Less : Current Liabilities Current Liabilities Provisions Total Current Liabilities

2,655.85 763.03 3,418.88

3,567.97 912.12 549.75 4,117.72

213.28

Working Capital (C.A-C.L)

1,221.06

849.35 371.71

2,655.85

3,196.26

Fund Flow Statement:Ranbaxy Laboratories Ltd (Fund Flow ) (Rs in Crs)

Bottom of Form
Year Sources of funds Cash profit Increase in equity Increase in other networth Increase in loan funds Decrease in gross block Decrease in investments Decrease in working capital Others Total Inflow Application of funds Cash loss Decrease in net worth Decrease in loan funds Increase in gross block Increase in investments Increase in working capital Dividend Others Total Outflow 0 154.17 350.42 218.32 215.66 0 0 2 940.57 906.69 0 0 224.74 380.48 905.16 0 1.88 2418.95 9-Dec 8-Dec

669.43 0.02 0 0 0 0 271.12 0 940.57

0 23.65 2199.52 195.78 0 0 0 0 2418.95

Cash Flow Statement:-

Cash Flow Statement (Rs in Crs) 2009 Cash Flow Summary Cash and Cash Equivalents at Beginning of the year Net Cash from Operating Activities Cash Flow From Operating Activities Net Profit before Tax & Extraordinary Items Adjustment For Depreciation Interest (Net) Dividend Received P/L on Sales of Assets P/L on Sales of Invest 1061.92 148.2 -55.07 -0.95 -23.73 -42.03 2008 2007

862.21 665.44 1619.08 154.47 59.15 -1.1 -94.4 -4.28

172.14 -389.68

774.4 118.73 84.22 -0.99 -57.26 0

Others Total Adjustments (PBT & Extraordinary Items) Op. Profit before Working Capital Changes Adjustment For Trade & 0th receivables Inventories Trade Payables Loans & Advances Others Total (OP before Working Capital Changes) Cash Generated from/(used in) Operations Interest Paid(Net) Direct Taxes Paid

-894.07 -1149.7 -87.78 -541.01 -31.97 245.34 -11.21 -1.44 -340.29 -428.07 0 -237.37

770.59 1442.18 -176.9 -78.84 -222.45 92.06 90.51 -20.45 -139.17 -316.07 0 -73.61

1.57 -57.32 717.08 91.17 -21.16 99.96 115.14 4.69 59.52 776.6 0 -90.83

Advance Tax Paid Others Total-others Cash Flow before Extraordinary Items Extraordinary Items Net Cash Used in Investing Activities Cash Flow from Investing Activities Investment in Assets : Purchased of Fixed Assets Sale of Fixed Assets Financial/Capital Investment : Purchase of Investments Sale of Investments Interest Received Dividend Received Invest. In Subsidiaries Loans to Subsidiaries Others Net Cash Used in Financing Activities Cash Flow From Financing Activities Proceeds: Proceeds from Issue of shares (incl share premium) Proceed from Issue of Debentures Proceed from 0ther Long Term Borrowings On Redemption of Debenture Of the Long Term Borrowings Of the short term Borrowings Dividend Paid Others Net Cash Used in Financing Activities Net Inc/(Dec) in Cash and Cash Equivalent Cash and Cash Equivalents at End of the year

0 0 -237.37 -665.44

0 0 -73.61 -389.68 1710.88

0 0 -90.83 685.77

86.3

-274.76 35.86

-268.31 114.7

222.18 85.05 243.92 0 8.28 0.99 337.58 0 1.18 2790.63

0 61.43 84.93 0.95 -240.45 0 418.34 214.14

-435 305.57 74.02 1.1 -255.12 -182.52 1065.32

1.34 200 1.52 -200 0 -173.79 0 0 -214.14 793.28 68.93

3438.92 1687 3.34 -1687 -49.85 -351.77 -223.94 117.46 2790.63 690.07 862.21

9.23 0 7.06 0 0 0 316.93 -47.22 132.19