BRAINWARE UNIVERSITY

Assignment
Working capital

Paper Name:- Financial Model

Paper Code:-BCM (405)
Student Name:- Rakesh kr. Upadhyay
Student Code:- Bwu/Bff/17/018
Course:- B.Com (Hons.)
Semester:- 4th
Department:- B.com
WORKING CAPITAL
SCHEDULE
 Current liabilities of Reliance Industries
Limited
Particular 2018 2017
Finacial liabilities 15239 22580
Trade Paybles 88675 68161
Other financial Liablities
Current maturities of browwings - non current 20046 6143
Int. accured but not due on borrowing 1138 370
Unclamied dividends 259 241
Application money rec. and due for refund 1
Unclamied/unpaid matured deb. And unt. Accured 1
Other payables 26807 37164
Trade Paybles 37565 16897
Provision
provision for employee benefits 276 177
Other provosion 642 1091
Total Current Liablities 190647 152826
Current Assets of Reliance Industries
Limited Particular 2018 2017
Inventories 19164 16225
Work in progress 5601 4837
Finished goods 10864 9208
Stock in trade 68 55
Stores and spares 3871 3693
Financial assets
Investment 53277 51906
Trade receivables 10460 5472
Cash and cash equlivalents 2731 1754
Loans 3533 4900
Other financial assets
int. accured on investment 118 176
Deposit 792 1194
Others 2946 2002
Other current assets
Balance with customers 4552 3436
Excise, GST and state authorities 75
Others 5860 1423
Total Current Assets 123912 106281
 Working Capital Schedule
Particulars 2018 2017
Current Liablities
Financial Liablities 103914 90741
Other financial liablities 48250 43920
Other Current liablities 37565 16897
provision 918 1268
Total Current Liablities 190647 152826
Current Assets
Inventories 39568 34018
Financial Assets 70001 64032
Other financial assets 3856 3372
Other Current assets 10487 4859
Total Current assets 123912 106281
working Capital
CA-CL -66735 -46545
Comment
Ratio Analysis
Liquidity And Solvency Ratios 2018 2017

Current Ratio 0.41 0.35

Quick Ratio 0.25 0.21

Debt Equity Ratio 0.31 0.35

Management Efficiency Ratios 2018
2017

Inventory Turnover Ratio 7.97 7.79

36.4
Debtors Turnover Ratio 53.98
1

Investments Turnover Ratio 7.97 7.79

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