Beruflich Dokumente
Kultur Dokumente
Whirlpool of India.
Mar '07
Mar '08
Mar '09
Mar '10
12 mths
12 mths
12 mths
12 mths
12 mths
279.21
279.21
279.21
279.21
279.21
126.87
126.87
126.87
126.87
126.87
0.00
0.00
0.00
0.00
0.00
152.34
152.34
152.34
152.34
152.34
Reserves
-85.19
-90.50
-58.19
9.82
72.84
16.24
15.84
15.45
15.05
14.65
210.26
204.55
236.47
304.08
366.70
99.09
151.49
19.00
0.00
0.00
Unsecured Loans
145.46
76.34
189.55
110.24
0.15
Total Debt
244.55
227.83
208.55
110.24
0.15
Total Liabilities
454.81
432.38
445.02
414.32
366.85
Mar '06
Mar '07
Mar '08
Mar '09
Mar '10
12 mths
12 mths
12 mths
12 mths
12 mths
Gross Block
614.75
630.25
667.30
700.08
722.55
300.79
335.48
355.52
393.64
432.71
Net Block
313.96
294.77
311.78
306.44
289.84
3.69
13.27
13.15
2.02
13.27
Investments
0.00
0.00
0.00
0.00
0.00
Inventories
197.78
251.57
345.00
299.87
462.49
Sundry Debtors
109.11
75.64
100.04
82.07
139.79
14.02
43.38
31.76
47.87
40.36
320.91
370.59
476.80
429.81
642.64
191.72
200.83
221.89
193.89
206.13
1.14
1.04
1.00
24.91
21.82
513.77
572.46
699.69
648.61
870.59
0.00
0.00
0.00
0.00
0.00
366.48
426.18
543.38
492.99
694.40
62.31
56.00
55.05
59.16
112.43
428.79
482.18
598.43
552.15
806.83
84.98
90.28
101.26
96.46
63.76
Miscellaneous Expenses
52.20
34.05
18.83
9.40
0.00
454.83
432.37
445.02
414.32
366.87
94.77
53.29
41.90
46.94
58.43
3.29
2.87
5.41
10.77
15.74
Sources Of Funds
Revaluation Reserves
Networth
Secured Loans
Application Of Funds
Fixed Deposits
Total CA, Loans & Advances
Deffered Credit
Current Liabilities
Provisions
Total CL & Provisions
Total Assets
Contingent Liabilities
Book Value (Rs)
Mar '07
Mar '08
Mar '09
Mar '10
12 mths
12 mths
12 mths
12 mths
12 mths
1,379.16
1,626.26
1,974.05
2,097.21
2,683.62
123.55
146.11
173.41
153.88
142.58
1,255.61
1,480.15
1,800.64
1,943.33
2,541.04
4.46
4.64
0.84
4.35
14.64
11.80
16.23
93.81
-16.82
113.53
1,271.87
1,501.02
1,895.29
1,930.86
2,669.21
783.77
907.46
1,142.97
1,088.79
1,476.51
9.52
11.13
12.97
13.56
16.94
92.30
100.07
121.96
133.41
159.64
6.80
8.99
21.18
29.11
41.83
286.13
344.13
426.57
443.15
619.77
90.32
73.30
71.84
74.38
94.69
0.00
0.00
0.00
0.00
0.00
1,268.84
1,445.08
1,797.49
1,782.40
2,409.38
Mar '06
Mar '07
Mar '08
Mar '09
Mar '10
12 mths
12 mths
12 mths
12 mths
12 mths
-1.43
51.30
96.96
144.11
245.19
PBDIT
3.03
55.94
97.80
148.46
259.83
Interest
17.10
15.74
17.24
17.32
8.27
-14.07
40.20
80.56
131.14
251.56
Depreciation
36.55
34.42
37.35
39.01
39.68
13.66
18.32
15.21
9.43
9.40
-64.28
-12.54
28.00
82.70
202.48
10.95
6.90
0.81
3.50
4.33
-53.33
-5.64
28.81
86.20
206.81
Tax
-15.23
-0.32
-3.51
15.68
61.78
-38.10
-5.32
32.32
70.52
145.02
485.07
537.61
654.52
693.61
932.87
Preference Dividend
0.00
0.00
0.00
0.00
72.24
Equity Dividend
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
12.28
1,268.72
1,268.72
1,268.72
1,268.72
1,268.72
-3.00
-0.42
2.55
5.56
5.74
0.00
0.00
0.00
0.00
0.00
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 Admin Expenses
Miscellaneous Expenses
Preoperative Exp Capitalised
Total Expenses
Operating Profit
PBDT
Extra-ordinary items
3.29
2.87
5.41
10.77
15.74
Mar '06
Mar '07
Mar '08
Mar '09
Mar '10
10.00
10.00
10.00
10.00
10.00
--
--
--
--
--
-0.11
4.04
7.64
11.36
19.33
98.97
116.67
141.93
153.17
200.28
-11.38
-9.85
-6.11
0.00
5.70
8.51
8.51
8.51
8.51
8.51
-0.11
3.46
5.38
7.41
9.64
-3.01
1.13
3.30
5.40
8.03
-0.77
2.77
3.31
5.40
8.08
-0.12
1.95
4.89
5.85
7.44
0.19
2.77
4.89
5.85
7.44
-3.02
-0.35
1.78
3.62
5.67
-3.78
-0.77
1.78
3.62
5.67
-10.45
0.92
11.53
24.65
60.00
-19.64
-2.82
64.82
55.39
36.44
--
-499.61
71.86
51.41
34.58
-4.31
0.18
3.93
10.03
15.74
-4.39
1.43
5.15
11.22
16.90
-11.92
1.38
12.71
25.95
60.00
Current Ratio
0.97
0.78
1.10
1.13
1.08
Quick Ratio
0.44
0.40
0.38
0.42
0.45
9.52
10.45
5.25
1.92
0.76
8.23
6.61
4.67
1.77
0.76
-3.25
0.25
3.48
7.46
153.65
9.52
10.45
5.25
1.92
0.76
0.25
3.59
5.92
8.48
31.50
1.71
4.01
5.92
7.87
24.48
6.38
5.90
6.63
8.01
6.48
10.42
16.02
20.50
21.34
22.91
8.33
7.70
6.63
8.01
6.48
4.05
5.02
2.70
2.78
3.52
2.87
3.58
4.20
4.87
7.22
2.05
2.36
2.70
2.78
3.52
18.30
20.13
27.94
20.63
33.89
42.44
47.00
55.33
49.02
60.18
24.36
21.96
20.25
17.87
9.03
62.42
61.30
63.47
56.02
58.10
23.74
22.06
21.43
26.67
23.67
18.77
19.18
19.77
18.60
20.41
14.53
16.05
12.09
11.55
9.61
--
--
--
--
16.86
--
--
--
--
10.07
--
--
100.00
100.00
82.23
100.00
100.00
100.00
100.00
89.62
98.68
5.54
2.36
0.97
0.00
Mar '06
Mar '07
Mar '08
Mar '09
Mar '10
-3.00
-0.42
2.55
5.56
5.74
3.29
2.87
5.41
10.77
15.74
Calculation of Ratios
1)
Liquidity Ratios :-
a)
Current Ratio :-
870.59
(694.40 + 112.43)
= 1.08
Interpretation: It implies that the firm has Re. 1.08 of current assets to meet its
Re. 1 of current liabilities.
a)
Quick Ratio :-
870.59 462.49
694.40
408.1
694.40
= 0.567
Interpretation: It implies that the firm has Re. 0.567 of quick assets to
meet its Re. 1 of current liabilities.
Sales
Total assets
2683.62 / 366.87
7.31
Interpretation: - it implies that a firm with an asset base of 1 unit could produce
7 units of sale.
a)
Sales
Inventory
= 2683.62
462.49
= 5.60
Interpretation: It implies that an average Re. 1 invested in inventory will turn into
5.60 times in sales
1.
Leverage Ratio :-
a)
Interpretation: A debt ratio of 0.629 implies that 62.9% of the total assets are
financed from debt sources
2.
Profitability Ratios :-
a)
145.02
2541.04
5.7 %
100
Interpretation :- It implies that the firm is earning a profit of 5.7 % from its total
sales
b)
Retention Ratio :-
145.02- 72.24
x 100
145.02
=
56.18 %
Interpretation: For every Re. 1 the company earns 56 paise is retained and the
rest is given as dividends
COMMENT
The current ratio is 1.08 and has risen over the years, but still it is below 1, so the
company may not be able to pay its short term debts on time. This is not a good
position to be in. Quick ratio is rising over time from 0.42 in 2008 to 0.567 in 2010.
This is a not a good indicator, indicating that either the short term debt or investment
on inventory is increasing. Net profit ratio is declining over time which is not a good