Company >> Finance >> Profit & Loss

Nestle India Ltd

Industry :Food And Dairy Products -

Multinational
(Rs in Crs)
Dec Dec
   Year 09(12)  08(12) 
  INCOME :
 Sales Turnover 5,222.42 4,471.06
   Excise Duty 90.68 143.39
  Net Sales 5,131.74 4,327.67
  Other Income 37.8 33.89
 Stock Adjustments 6.29 31.12
   Total Income 5,175.83 4,392.68
  EXPENDITURE :
 Raw Materials 2,073.25 1,785.51
  Power & Fuel Cost 158.87 159.76
 Employee Cost 432.39 306.92
  Other Manufacturing Expenses 524.8 476.36
 Selling and Administration Expenses 868.96 723.32
  Miscellaneous Expenses 87.91 73.99
 Less: Pre-operative Expenses Capitalised 0 0
   Total Expenditure 4,146.18 3,525.86
  Operating Profit 1,029.65 866.82
  Interest 1.4 1.64
  Gross Profit 1,028.25 865.18
  Depreciation 111.27 92.36
  Profit Before Tax 916.98 772.82
  Tax 265.34 222.31
 Fringe Benefit tax 1.52 8.25
  Deferred Tax -4.88 8.18
  Reported Net Profit 655 534.08
  Extraordinary Items -2.17 -1.91
  Adjusted Net Profit 657.17 535.99
  Adjst. below Net Profit 0 0
  P & L Balance brought forward 100.11 12.52
  Statutory Appropriations 0 0
 Appropriations 612.59 446.49
   P & L Balance carried down 142.52 100.11
  Dividend 467.62 409.77
   Preference Dividend 0 0
  Equity Dividend % 485 425
   Earnings Per Share-Unit Curr 59.69 48.17
  Earnings Per Share(Adj)-Unit Curr
   Book Value-Unit Curr 60.29 49.09
 http://www.capitaline.com
Company >> Finance >> Balance Sheet
Nestle India Ltd

Industry :Food And Dairy Products -

Multinational
(Rs in Crs)
   Year Dec 09  Dec 08 
  SOURCES OF FUNDS :
 Share Capital 96.42 96.42
  Reserves Total 484.85 376.93
  Equity Share Warrants 0 0
   Equity Application Money 0 0
  Total Shareholders Funds 581.27 473.35
  Secured Loans 0 0
 Unsecured Loans 0 0
   Total Debt 0 0
  Total Liabilities 581.27 473.35
   APPLICATION OF FUNDS :
  Gross Block 1,640.79 1,404.84
 Less : Accumulated Depreciation 744.59 651.54
   Less:Impairment of Assets 0 0.31
 Net Block 896.2 752.99
   Lease Adjustment 0 0
 Capital Work in Progress 79.63 109.17
  Investments 203.26 34.9
  Current Assets, Loans & Advances
 Inventories 498.74 434.91
  Sundry Debtors 64.19 45.59
 Cash and Bank 155.58 193.69
  Loans and Advances 138.05 123.76
  Total Current Assets 856.56 797.95
   Less : Current Liabilities and Provisions
  Current Liabilities 587.59 507.46
 Provisions 834.79 677.32
   Total Current Liabilities 1,422.38 1,184.78
  Net Current Assets -565.82 -386.83
  Miscellaneous Expenses not written off 0 0
  Deferred Tax Assets 46.8 38.91
   Deferred Tax Liability 78.8 75.79
  Net Deferred Tax -32 -36.88
   Total Assets 581.27 473.35
 Contingent Liabilities 0 0
 http://www.capitaline.com

common size balance sheet

Nestle India Ltd

Industry :Food And Dairy Products -

Multinational

(Rs in Crs)
%change2
   Year Dec 09  Dec 08  %change20008
  SOURCES OF FUNDS :
 Share Capital 96.42 96.42 4.812218 5.814984
  Reserves Total 484.85 376.93 24.19834 22.73223
  Equity Share Warrants 0 0 0 0
   Equity Application Money 0 0 0 0
  Total Shareholders Funds 581.27 473.35 29.01056 28.54722
  Secured Loans 0 0 0 0
  Current Liabilities 587.59 507.46 29.32598 30.60436
 Provisions 834.79 677.32 41.66346 40.84843
   Total Current Liabilities 1,422.38 1,184.78 70.98944 71.45278
 Unsecured Loans 0 0 0 0
   Total Debt 0 0 0 0
  Total Liabilities 2,003.65 1,658.13 100 100
   APPLICATION OF FUNDS : 0 0
  Gross Block 1,640.79 1,404.84 81.89005 84.72436
 Less : Accumulated Depreciation 744.59 651.54 37.16168 39.29366
   Less:Impairment of Assets 0 0.31 0 0.018696
 Net Block 896.2 752.99 44.72837 45.412
   Lease Adjustment 0 0 0 0
 Capital Work in Progress 79.63 109.17 3.974247 6.583923
  Investments 203.26 34.9 10.14449 2.104781
  Current Assets, Loans & Advances 0 0
 Inventories 498.74 434.91 24.89157 26.22894
  Sundry Debtors 64.19 45.59 3.203653 2.749483
 Cash and Bank 155.58 193.69 7.764829 11.68123
  Loans and Advances 138.05 123.76 6.889926 7.46383
  Total Current Assets 856.56 797.95 42.74998 48.12349
  Miscellaneous Expenses not written off 0 0 0 0
  Deferred Tax Assets 46.8 38.91 2.335737 2.346619
   Deferred Tax Liability 78.8 75.79 3.932823 4.570812
  Net Deferred Tax -32 -36.88 -1.597085 -2.224192
   Total Assets 2003.65 1658.13 100 100
0 0

common size income statement

Nestle India Ltd

Industry :Food And Dairy Products -

Multinational
 (Rs in Crs)
Dec Dec %change2 %change
   Year 09(12)  08(12)  009 2008
  INCOME :
 Sales Turnover 5,222.42 4,471.06 101.77 103.31
   Excise Duty 90.68 143.39 1.77 3.31
  Net Sales 5,131.74 4,327.67 100.00 100.00
  Other Income 37.8 33.89 0.74 0.78
 Stock Adjustments 6.29 31.12 0.12 0.72
   Total Income 5,175.83 4,392.68 100.86 101.50
  EXPENDITURE : 0.00 0.00
 Raw Materials 2,073.25 1,785.51 40.40 41.26
  Power & Fuel Cost 158.87 159.76 3.10 3.69
 Employee Cost 432.39 306.92 8.43 7.09
  Other Manufacturing Expenses 524.8 476.36 10.23 11.01
 Selling and Administration Expenses 868.96 723.32 16.93 16.71
  Miscellaneous Expenses 87.91 73.99 1.71 1.71
 Less: Pre-operative Expenses Capitalised 0 0 0.00 0.00
   Total Expenditure 4,146.18 3,525.86 80.79 81.47
  Operating Profit 1,029.65 866.82 20.06 20.03
  Interest 1.4 1.64 0.03 0.04
  Gross Profit 1,028.25 865.18 20.04 19.99
  Depreciation 111.27 92.36 2.17 2.13
  Profit Before Tax 916.98 772.82 17.87 17.86
  Tax 265.34 222.31 5.17 5.14
 Fringe Benefit tax 1.52 8.25 0.03 0.19
  Deferred Tax -4.88 8.18 -0.10 0.19
  Reported Net Profit 655 534.08 12.76 12.34
  Extraordinary Items -2.17 -1.91 -0.04 -0.04
  Adjusted Net Profit 657.17 535.99 12.81 12.39
  Adjst. below Net Profit 0 0 0.00 0.00

comparative balance sheet

Industry :Food And Dairy Products -

Multinational

(Rs in Crs)
   Year Dec 09  Dec 08  inc/dec in inc/dec in%
  SOURCES OF FUNDS :
 Share Capital 96.42 96.42 0 0
  Reserves Total 484.85 376.93 107.92 28.63131
  Equity Share Warrants 0 0 0
   Equity Application Money 0 0 0
  Total Shareholders Funds 581.27 473.35 107.92 22.7992
  Secured Loans 0 0 0
 Unsecured Loans 0 0 0
  Current Liabilities 587.59 507.46 80.13 15.79041
 Provisions 834.79 677.32 157.47 23.24898
   Total Current Liabilities 1,422.38 1,184.78 237.6 20.05436
   Total Debt 0 0 0
  Total Liabilities 2,003.65 1,658.13 345.52 20.83793
   APPLICATION OF FUNDS : 0
  Gross Block 1,640.79 1,404.84 235.95 16.79551
 Less : Accumulated Depreciation 744.59 651.54 93.05 14.28155
   Less:Impairment of Assets 0 0.31 -0.31 -100
 Net Block 896.2 752.99 143.21 19.01884
   Lease Adjustment 0 0 0
 Capital Work in Progress 79.63 109.17 -29.54 -27.05872
  Investments 203.26 34.9 168.36 482.4069
  Current Assets, Loans & Advances 0
 Inventories 498.74 434.91 63.83 14.6766
  Sundry Debtors 64.19 45.59 18.6 40.79842
 Cash and Bank 155.58 193.69 -38.11 -19.67577
  Loans and Advances 138.05 123.76 14.29 11.54654
  Total Current Assets 856.56 797.95 58.61 7.345072
  Miscellaneous Expenses not written off 0 0 0
  Deferred Tax Assets 46.8 38.91 7.89 20.27756
   Deferred Tax Liability 78.8 75.79 3.01 3.9715
  Net Deferred Tax -32 -36.88 4.88 -13.2321
   Total Assets 2003.65 1658.13 345.52 20.83793
0 0
 http://www.capitaline.com

comparative income statement

Nestle India Ltd

Industry :Food And Dairy Products -

Multinational
(Rs in Crs)
Dec Dec inc/dec in inc/dec in
   Year 09(12)  08(12)  amt %
  INCOME :
 Sales Turnover 5,222.42 4,471.06 751.36 16.80
   Excise Duty 90.68 143.39 -52.71 -36.76
  Net Sales 5,131.74 4,327.67 804.07 18.58
  Other Income 37.8 33.89 3.91 11.54
 Stock Adjustments 6.29 31.12 -24.83 -79.79
   Total Income 5,175.83 4,392.68 783.15 17.83
  EXPENDITURE : 0.00
 Raw Materials 2,073.25 1,785.51 287.74 16.12
  Power & Fuel Cost 158.87 159.76 -0.89 -0.56
 Employee Cost 432.39 306.92 125.47 40.88
  Other Manufacturing Expenses 524.8 476.36 48.44 10.17
 Selling and Administration Expenses 868.96 723.32 145.64 20.13
  Miscellaneous Expenses 87.91 73.99 13.92 18.81
 Less: Pre-operative Expenses Capitalised 0 0 0.00
   Total Expenditure 4,146.18 3,525.86 620.32 17.59
  Operating Profit 1,029.65 866.82 162.83 18.78
  Interest 1.4 1.64 -0.24 -14.63
  Gross Profit 1,028.25 865.18 163.07 18.85
  Depreciation 111.27 92.36 18.91 20.47
  Profit Before Tax 916.98 772.82 144.16 18.65
  Tax 265.34 222.31 43.03 19.36
 Fringe Benefit tax 1.52 8.25 -6.73 -81.58
  Deferred Tax -4.88 8.18 -13.06 -159.66
  Reported Net Profit 655 534.08 120.92 22.64
  Extraordinary Items -2.17 -1.91 -0.26 13.61
  Adjusted Net Profit 657.17 535.99 121.18 22.61
  Adjst. below Net Profit 0 0 0.00
  P & L Balance brought forward 100.11 12.52 87.59 699.60
  Statutory Appropriations 0 0 0.00
 Appropriations 612.59 446.49 166.10 37.20
   P & L Balance carried down 142.52 100.11 42.41 42.36
  Dividend 467.62 409.77 57.85 14.12
   Preference Dividend 0 0 0.00
  Equity Dividend % 485 425 60.00 14.12
   Earnings Per Share-Unit Curr 59.69 48.17 11.52 23.92
  Earnings Per Share(Adj)-Unit Curr 0.00
   Book Value-Unit Curr 60.29 49.09 11.20 22.82

TREND ANALYSIS
2009 2008 2008 2009
net sales 5,131.74 4,327.67 100 118.5797
total income 5,175.83 4,392.68 100 117.8285
operating profit 1,029.65 866.82 100 118.7848
total expenditure 4,146.18 3,525.86 100 117.5934
gross profit 1,028.25 865.18 100 118.8481
profit before tax 916.98 772.82 100 118.6538
net profit 655 534.08 100 122.6408
total shareholder fund 581.27 473.35 100 122.7992
total current liabilities 1,422.38 1,184.78 100 120.0544
net block 896.2 752.99 100 119.0188
investment 203.26 34.9 100 582.4069
total current assets 856.56 797.95 100 107.3451

schedule of changes in working capital

CURRENT ASSETS 2008 2009 INCREASE DECREASE

 Inventories 498.74 434.91 63.83
  Sundry Debtors 64.19 45.59 18.6
 Cash and Bank 155.58 193.69 38.11
  Loans and Advances 138.05 123.76 14.29

  Total Current Assets 856.56 797.95

CURRENT LIABILITIES
  Current Liabilities 587.59 507.46 80.13
 Provisions 834.79 677.32 157.47

   Total Current Liabilities 1,422.38 1,184.78

WORKING CAPITAL -565.82 -386.83

NET INCREASE IN WORKING CAPITAL 178.99
275.71 275.71

fund from operations

net profit for the year ended 655
add- non operating exp.

depreciation 111.27
dividend 467.62
transfer to general reserve 107.92
provison for taxation 834.79
1521.6
fund from operation 2176.6

fund flow statement

sources of funds
fund from operations 2176.6
decrease in capital work in progress 29.54

2206.14
application of funds
increase in working cap. 178.99
purchase of fixed assets 143.21
payment of tax 1247.96
payment of dividend 467.62
purchase of investment 168.36

2206.14

Company >> Finance >> Balance Sheet

Nestle India Ltd

Industry :Food And Dairy Products -

Multinational RATIO ANALYSIS
(Rs in Crs)
   Year Dec 09  Dec 08  LIQUIDITY RATIO
  SOURCES OF FUNDS :
 Share Capital 96.42 96.42 CURRENT RATIO
  Reserves Total 484.85 376.93
  Equity Share Warrants 0 0 QUICK RATIO
  Total Shareholders Funds 581.27 473.35
  Current Liabilities 587.59 507.46 ABSOLUT LIQUID
 Provisions 834.79 677.32
   Total Current Liabilities 1,422.38 1,184.78
   Equity Application Money 0 0 LEVERAGE R
  Secured Loans 0 0
 Unsecured Loans 0 0 PROPRIETORY RATIO
   Total Debt 0 0
  Total Liabilities 2,003.65 1,658.13 FIXED ASSETS TO NET
   APPLICATION OF FUNDS : WORTH
  Gross Block 1,640.79 1,404.84
 Less : Accumulated Depreciation 744.59 651.54
   Less:Impairment of Assets 0 0.31 ACTIVITY RATIO OR
 Net Block 896.2 752.99 EFFICIENCY RATIO
   Lease Adjustment 0 0
 Capital Work in Progress 79.63 109.17 INVENTORY TURNOVER
  Investments 203.26 34.9 RATIO
  Current Assets, Loans & Advances
 Inventories 498.74 434.91 DEBTORS TURNOVER
  Sundry Debtors 64.19 45.59 RATIO
 Cash and Bank 155.58 193.69
  Loans and Advances 138.05 123.76 DEBTORS COLLECTION
  Total Current Assets 856.56 797.95 PERIOD
  Net Current Assets -565.82 -386.83
  Miscellaneous Expenses not written off 0 0
  Deferred Tax Assets 46.8 38.91
   Deferred Tax Liability 78.8 75.79 PROFITABILITY RATIO
  Net Deferred Tax -32 -36.88
   Total Assets 2003.65 1658.13 GROSS PROFIT RATIO
 Contingent Liabilities 0 0
NET PROFIT RATIO

Company >> Finance >> Profit & Loss OPERATING PROFIT

Nestle India Ltd RATIO

Industry :Food And Dairy Products -

Multinational RETURN ON INV.
(Rs in Crs)
Dec Dec
   Year 09(12)  08(12)  RETURN ON EQUITY
  INCOME :
 Sales Turnover 5,222.42 4,471.06
   Excise Duty 90.68 143.39
  Net Sales 5,131.74 4,327.67
  Other Income 37.8 33.89
 Stock Adjustments 6.29 31.12
   Total Income 5,175.83 4,392.68
  EXPENDITURE :
 Raw Materials 2,073.25 1,785.51
  Power & Fuel Cost 158.87 159.76
 Employee Cost 432.39 306.92
  Other Manufacturing Expenses 524.8 476.36
 Selling and Administration Expenses 868.96 723.32
  Miscellaneous Expenses 87.91 73.99
 Less: Pre-operative Expenses Capitalised 0 0
   Total Expenditure 4,146.18 3,525.86
  Operating Profit 1,029.65 866.82
  Interest 1.4 1.64
  Gross Profit 1,028.25 865.18
  Depreciation 111.27 92.36
  Profit Before Tax 916.98 772.82
  Tax 265.34 222.31
 Fringe Benefit tax 1.52 8.25
  Deferred Tax -4.88 8.18
  Reported Net Profit 655 534.08
  Extraordinary Items -2.17 -1.91
  Adjusted Net Profit 657.17 535.99
  Adjst. below Net Profit 0 0
  P & L Balance brought forward 100.11 12.52
  Statutory Appropriations 0 0
 Appropriations 612.59 446.49
   P & L Balance carried down 142.52 100.11
  Dividend 467.62 409.77
   Preference Dividend 0 0
  Equity Dividend % 485 425
   Earnings Per Share-Unit Curr 59.69 48.17
  Earnings Per Share(Adj)-Unit Curr
   Book Value-Unit Curr 60.29 49.09
 http://www.capitaline.com

cash flow
cash flow from operating activity 2009

profit paid during the year 655

add-non operating exp.
transfer to general res. 107.92
depreciation 111.27
interest 1.4
tax 265.34
net profit after adjustment before
working capital changes 1140.93

adjustment for changes

add-
current liabilities 80.13
provision 157.47

less-
increase in inventory 63.83
debtors 18.6
loan n advances 14.29

net cash flow from operating activity 1347.59

cash flow from investing activity

less-
purchase of fixed assets -143.21
increase in investment -1710.69
net cash flow from investing activity -1853.9

cash flow from financing activity

issue of share 0
dividend paid 467.62
net cash flow from financing activity 467.62
net cash flow -38.69
op. bal. of cash 193.69
closing bal. of cash 155.58

cost sheet

direct material 2,073.25 1,785.51

prime cost 2,073.25 1,785.51

add-
factory overhead
power n fuel 158.87 159.76
employee cost 432.39 306.92
  Other Manufacturing Expenses 524.8 476.36
dep. 111.27 92.36
  Tax 265.34 222.31

factory cost 3,565.92 3,043.22

add-

 Selling and Administration Expenses 868.96 723.32

  Miscellaneous Expenses 87.91 73.99

cost of goods sold 4,522.79 3,840.53

profit 608.95 487.14
  Net Sales 5,131.74 4,327.67
ATIO ANALYSIS

IQUIDITY RATIO 2009 2008

URRENT RATIO 0.602202 0.673501

UICK RATIO 0.154509 0.201962

BSOLUT LIQUID 0.10938 0.163482

RATIO

ROPRIETORY RATIO 29.01056 28.54722

XED ASSETS TO NET

1.541796 1.590768

CTIVITY RATIO OR
FFICIENCY RATIO

NVENTORY TURNOVER 8.23 7.961394

EBTORS TURNOVER
13.98294 94.92586

EBTORS COLLECTION
 26.10873 3.845343

ROFITABILITY RATIO

ROSS PROFIT RATIO 20.03706 19.99182

ET PROFIT RATIO 12.7637 12.34105

PERATING PROFIT
20.06434 20.02972

ETURN ON INV. 112.6843 112.8298

ETURN ON EQUITY 679.3196 553.91

the absolute ratio is .10
the absolute ratio is .10 f0r 2009 1n,and 20 8.16 which is very less it means that company is not able to pay creditors amout very q
le to pay creditors amout very quickly.