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Opening Stock Particulars 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 Analysis By analyzing the above table we find that

t opening stock in the years 2007-2008,20082009,2009-2010,2010-2011 are Rs 1998.86,3164.64,4213.30,5583.53,5879.63(in lakhs) respectively. The company has les opening stock in the year 2006-2007 and has more opening stock in the convent year 2010-2011. Amount (in lakhs) Rs 1998.86 Rs 3164.64 Rs 4213.64 Rs 5583.53 Rs 5879

Graph

Opening Stocks
7000 6000 5000 4000 3000 2000 1000 0 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 Opening Stocks

Interpretation
From the above graph we can infer that there is increase in the opening stock year by year. This shows that the company is maintaining sufficient opening stock.

Purchase Particulars 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 Amount(in lakhs) Rs 39956.23 Rs 67483.85 Rs 77403.11 Rs 105729.89 Rs 112232.13

Analysis By analyzing the above table we understand the purchases increases every year. The purchases in 2006-2007 is very less with Rs39956.23 and more in the year 2010-2011 with Rs 11232.13.

Graph

Purchases
120000 100000 80000 60000 40000 20000 0 2006-2007 2007-2008 2008-2009 Purchases

2009-2010

2010-2011

Interpretation Above graph depicts that the KMF has purchased huge raw materials in the form of milk to produce products in order to meet the demand requirements of the customers

Sales Particulars 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 Amount(in lakhs) Rs 44201.08 Rs 74053.69 Rs 84382.29 Rs 116843.69 Rs 121130.41

Analysis By analyzing the above table we find that the sales position in the company is in raising trend. It recorded less sales in the year 2006-2007 amounted to Rs 44201.08 and high sales in the current year 2010-2011 amounted to Rs 121130.41.

Sales
140000 120000 100000 80000 60000 40000 20000 0 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 Sales

Interpretation from the above graph we can infer that the company sales position is growing because of their better quality of products and services by adopting new sales techniques, since the market is large, should try achieve bigger sales.

Gross profit Particulars 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 Amount(in lakhs) Rs 2767.42 Rs 3415.46 Rs 3563.83 Rs 5136.73 Rs 6375.19

Analysis By analyzing the above table we understand that the gross profit is gradually increased year by year. The lowest gross profit earned by KMF in the year 2006-2007 amounted to Rs 2767.42 but in the current year 2010-2011 KMF earned highest gross profit amounted to Rs 3136.55 lakhs as compared to previous years

Gross Profit
7000 6000 5000 4000 3000 2000 1000 0

Gross Profit

Interpretation By seeing the above graph we know that the company is efficient in managing the human resources, money and material in the organization. The cost of goods sold has come down hence gross profit slightly increasing due to improved manufacturing process.

Depreciation Particulars 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 Amount(in lakhs) 420.20 456.17 786.02 912.15 950.107

Analysis By analyzing the above table we understand that depreciation is increasing every year. The depreciation charged was less in 2006-2007 amounted to Rs420.20 but it has raised to Rs950.10 lakhs as compared to previous years.

Depriciation
1000 900 800 700 600 500 400 300 200 100 0 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 Depriciation

Interpretation From the above graph we can infer that depreciation is increasing every year due to increase in utilization of fixed assets. They should improve methods of operations to reduce depreciation; it will impact the capital expenses in the future.

Fixed Assets Particulars 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 Amount(in lakhs) 6521.05 10324.23 15725.07 17385.40 17918.98

Analysis From the above table we can observe that the fixed assets in the years 2007-2008,20082009,2009-2010,2010-2011 are Rs 6521.05, 10324.23, 15725.07, 17385.40, 17918.98(in lakhs) respectively. The company has less fixed assets in the year 2006-2007 and has more fixed assets in the year 2010-2011.

Fixed assets
18000 16000 14000 12000 10000 8000 6000 4000 2000 0 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 Fixed assets

Interpretation Financial strength of e comp is increased. The amount obtained from the fresh issue of shares is being productively utilized for buying fixed assets.

Cash and Bank Balance Particulars 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 Amount(in lakhs) 3450.68 3875.91 1148.99 1940.10 4880.77

Analysis By comparing the above table we found that Kmf has failed to maintain sufficient cash and bank balances in the year 2008-2009 amounted Rs1148.99 but in the current year 2010-2011 KMF has well maintained its cash and balances amounted Rs4880.77 and it is the highest compared to the previous years.

Cash Bank and Balance


5000 4500 4000 3500 3000 2500 2000 1500 1000 500 0 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 Cash Bank and Balance

Interpretation By seeing the above graph we know that the company is maintaining the cash and bank balances. As it is being increasing year after year to liquidity and working capital of the company of the company is in a better position.

Loans and advances Particulars 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 Amount(in lakhs) 14139.53 14549.83 15894.37 19209.18 20325.29

Analysis By comparing the above table we understand that the collection of loans and advances in 20062007 amounted Rs 14139.53 but it has more loans and advances in the year 2010-2011 amounted to Rs 20325.29 compared to previous year.

Loans and Advances


25000 20000 15000 Loans and Advances 10000 5000 0 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011

Interpretation As the operations and expenses are increasing the existing capital is not sufficient so loans is a better option, well utilized by KMF, as they are redeemable after a certain period.

Current Liabilities Particulars 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 Amount(in lakhs) 19233.82 21158.71 23089.94 27515.29 29647.07

Analysis From the above table we can observe that the current assets is less in the year 2006-2007 amounted to Rs19233.82 but the current liabilities has increased in the year 2010-2011 amounted to Rs29647.07 as compared to previous years.

Current Liabilities
30000 25000 20000 15000 10000 5000 0 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 Current Liabilities

Interpretation From the above graph we can infer that the growth of current liabilities is increasing over the years. The credit purchased are more, the cash and bank balance should be utilized efficiently.

Working Capital Particulars 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 Amount(in lakhs) 2274.98 2628.75 1492.87 2028.75 5499.40

Analysis By comparing the above table we can understand that the working capital increased in the year 2007-2008 amounted Rs2628.75 for meeting day to day expenses then it slightly decreased but in 2010-2011 increased to Rs5499.40 from Rs2028.75 lakhs in the previous year 2007-2008.

Working Capital
6000 5000 4000 3000 2000 1000 0 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 Working Capital

Interpretation The working capital in KMF is very high. It shows that there is huge amount of money to meet the day to day requirements of the company.

Selling and Distribution Expenses Particulars 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 Amount(in lakhs) 521.89 799.69 948.82 1161.43 1035.58

Analysis By analyzing the above table we can know that the selling and distribution expenses increased year by year but in the current year 2010-2011 the expenses was slightly decreased to 1035.58 lakhs as compared to the previous year 2009-2010 amounted to Rs399.19.

Selling and Distribution Expenses


1200 1000 800 600 400 200 0 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 Working Capital

Interpretation From the above graph we know that the sales position of the company increases due to increase in selling and distribution expenses by carrying products from manufacturing place to marketing place or to the customer.

Administration Expenses Particulars 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 Amount(in lakhs) 703.93 864.86 668.45 1046.28 862.63

Analysis By comparing the above table we know that there is a fluctuation in the administrative expenses. In 2009-2010 the company incurred highest administrative expenses but in 2010-2011 it has reduced to Rs862.63

Administration Expenses
1200 1000 800 600 400 200 0 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 Working Capital

Interpretation From the above graph we can know that the administration expenses is necessary to maintain the management efficiently. But KMF is not incurring more expenses on these activities. so this is not a good sign. There is an alternative trend in the administration expenses this may be because of too well organized H.R department.

Share Capital Particulars 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 Amount(in lakhs) 882.20 862.78 913.39 913.39 1121.49

Analysis By analyzing the above table we can know that KMF collected lowest share capital in the year 2007-2008 amounted to Rs862.78 lakhs and then the collection of share capital increased and remained constant in the years 2008-2009 amounted Rs913.39 and in 2009-2010 amounted to Rs913.39. In the current year 2010-2011 KMF collected highest share capital of Rs 1121.49 lakhs.

Interpretation From the above graph we know that share capital of the company is increasing and their type of changes leads to efficient management of assets or to purchase the assets.

Share Capital
1200 1000 800 600 400 200 0 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 Share Capital

Reserve and Surplus Particulars 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 Amount(in lakhs) 2824.87 4866.91 6333.83 7206.52 8070.84

Analysis By analyzing the above table we find that Reserve and surplus of KMF is increasing year by year. The company collected lowest reserves and surplus in 2006-2007 amounted to Rs2824.87 and highest reserves and surplus in the year 2010-2011 amounted to Rs8070.84.

Interpretation From the above we can know that the reserves and surplus are helpful at the time of emerging for this reason company has to retain more amount and surplus to face the uncertainties. Contingencies can be handled well.

Reserve and Surplus


9000 8000 7000 6000 5000 4000 3000 2000 1000 0 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 Working Capital

Sundry Debtors Particulars 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 Amount(in lakhs) 753.95 1148.41 1955.91 2515.12 1750.41

Analysis By analyzing the above table we find that KMF collected highest debtors in the year 2009-2010 amounted to Rs2515.12 lakhs and the lowest debtors in the year 2006-2007 amounted to Rs753.95.

Interpretation The company takes an efficient rules or policies for collecting the debt quickly. It is a good sign of efficient management. This will help the company to meet the short term requirements in efficient manner.

Sundry Debtors
3000 2500 2000 1500 1000 500 0 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 Working Capital

Net Profit Particulars 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 Amount(in lakhs) 745.16 1111.44 1290.09 1599.40 3599.52

Analysis By analyzing the above table we find that KMF collected highest net profits in the year 20102011 amounted to Rs3599.52 lakhs and the lowest net profits collected by KMF in the year 2006-2007 amounted to Rs749.16 lakhs.

Interpretation From the above graph we can know that the company has achieved high net profit due to the decrease in selling and distribution expenses by 125.85 lakhs and administration expenses by 183.65 lakhs.

Net Profit
4000 3500 3000 2500 2000 1500 1000 500 0 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 Working Capital