PROJECT SUMMARY

Marble is compact crystalline carbonate of limestone. The most popular choice with architects, interior designers for flooring and wall lading. Marble is found mainly in India, Greek, Italy, Brazil and Iran etc. Rajasthan produces 95%marble produced in India. R.K. Marble came into existence when Ashok Patni group laid the foundation stone of the company 25th May 1989. The company started its operation at Madanganj-Kishangarh with an installed capacity of 1,00,000 cubic feet per annum of marble slabs. The strategic location of the unit along the highway leading to Makrana (the world fame marble mandi which provide white marble for Taj Mahal) also attracted a lot of attention from customers. We will also arrange knowledge about the process of marble. It can be said in this way how marble are received from mines and processing. so that we can receive the slab or cut size marble for decorating our houses, hotels and other things so that they look attractive and beautiful. And after knowing all that system we will reach at the documentation and softwares used in different type of system and their uses. And in last other facilities that are provided by the R.K. Marble pvt. Ltd. And suggestion that may be applied in improving of that system and functioning of R.K Marble pvt. Ltd. Because it

should be remember what they are holding today will not remain same because environment is the changing with a full pace.

Introduction

Name of the company:- R.K. Marble Pvt. Ltd. Date of Establishment :- 25 May 1989. Business carried by the Company R.K. Marble Pvt. Ltd. is probably one of the largest integrated marble mining and processing unit in the world . A Guinness world record holder company for the highest production of the marble and has taken ISO 9002 and ISO 14000 certification. Originally a grain trader, diversified into marble processing in the year 1989 and mining in the year 1993. R.K. Marble Pvt. Ltd. has always been a rapidly growing company engaged in Excavation, mining of marble block and to manufacture of marble slabs and tiles.

HISTORY
R. K. Marble Group was established in 1989 by Patni group to help serve increasing national and international demand for Indian marble. Since then wehave enjoyed exponential growth and export too many markets worldwideinclud ing European Union countries, the Middle East, Japan, China, Malaysia, other parts of Asia, North America and various African countries. Our success is based upon our ability to respond flexibly to our customers individual needs for both large and small projects, our experience and detailed knowledge of the marble industry, our competitive prices and the excellent comprehensive service we provide for a very wide range of materials. We have supplied marble for many major projects including palaces, temples, mosques, embassies, international hotel chains and office buildings as well as commercial works requiring large quantities of competitively priced materials in standard sizes. R. K. Marble Group, started off as an initiative in providing flooring solutions in 1989 as and in a modest warehouse in Kishangarh, District Ajmer, Rajasthan. The modest beginning gave shape to a dream of mining marblestill considered very upper class and distant for many millions all around the country.

Luck strikes when the people behind the company, Mr. Ashok Patni, Mr. Suresh Patni and Mr. Vimal Patni win a mining lease in Dharmeta and then follow it up with mines at Morwad. The Patni brothers realized the importance of using the latest technology for marble mining and visited Italy a number of times to gain the technological edge. With dramatic effect the production rose multifold as the recoveries per unit of land grew. Ingenuity in the usage of various state of the art machinery such as rock drill, wire/chain saws, hydraulic pusher arms etc ensured easy usage with a number of semi skilled work force. Scores of mining engineers and professionals from all walks of life were picked up to build a company which now is known for its quality production and processing strength. The total manpower strength is over 3500 today with three fourths of them working in the three mines of the company and the rest at the processing plant in Kishangarh.

Achievements of the Company:

1. Guinness Book of World Record holder since 19992. 2. Companys name is also entered in Limca Book of world record. 3. Company has been awarded by the Model Marble Quarry award-Best merchandised quarry first Prize.

Directors
Chairman Managing Director Joint Managing Director Director Director Public Relations Director Business Development Director Commercial Director Sales & Administration Director Marketing Mr. Ashok Patni Mr. Suresh Patni Mr. Vimal Patni Mr. R.S. Mahanot Mr. M.P. Kothari Mr. Vineet Patni Mr.Vikas Patni Mr. Sanjay Bakliwal Mr. Kamal Kumar Sogani

People
A successful company is one led by world -class leaders. Our board is dedicated to serving the interests of not only the

shareholders, but also every other body associated with the company. A highly motivated team of professionals, a team with a spirit to give in their best every time. Needless to say, the growth of R. K. Marble Group has been spurred by the spirit of the individuals who work at various l evels to keep ahead of the rest and constantly rise to the challenges that beckon them at the frontiers of technology. The three Patni brothers have been instrumental in shaping up the destinyof the mining industry/processing technology used in India. They are backed up by a Board of Directors which includes seasoned finance,investment and marketing professionals-all groomed for global competition from the family and industry.

Resources of raw material

The term marble is derived from the Latin word "Marmor" which has the root in Greek "Marmaros", meaning a shining stone. Marble is a crystallinemetamorphic rock, a carbonate of lime, compact and polish able and is used for decoration and building purposes.

Resources
Dharwar, Cuddapah and Vindhyan group of rocks mainly host marble deposits of India. Marble is known to occur in Jurassic and Cretaceous systems as well. But these occurrences are of less importance. Though distribution of marble deposits is widespread in India, deposits of economic importance are limited to the states of Rajasthan, Gujarat, Haryana and Andhra Pradesh. Inferior grades of marble are known to occur in the states of Bihar, Jammu & Kashmir, Madhya Pradesh, Maharashtra, Sikkim, Uttar Pradesh and West Bengal. Rajasthan is renowned for its marble resources with respect to quality and quantity and accounts for about91 per cent of the total all-India reserves. Eighteen districts out of 32 districts contain marble deposits.

Mines
World famous Morwad Mines of the R. K. Marble Group are situated 15 Kms from Rajnagar on Udaipur - Rajnagar - Ajmer National Highway No.8. It is well
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connected by metalled road from Rajnagar. The nearest Airport is at Dabok which is 68 Kms from the mines and 19 Kms from Udaipur. Nearest Railway station is at Kankroli, which is 20 Kms from the mines. Electrical power line

of 11KV from State Viduyat Nigam is extended up to mines. Captive Power gener ation to the tune of 2500 KVA is on Stand-by. Four Captive Diesel Dispensing Pumps with 80 KL storage capacity Anoverhead tank of 1.5 lac liters capacity along with a filter plant is maintained for meeting the requirement of drinking water and domestic use. The quality of water is potable. Requirement of water for industrial use is met with the help of water tanks filled from tube wells from the nearby areas. A four-bed dispensary with Para medical staff and Doctor along with anambulance is available at mines. A well-equipped Group Vocational Training Center is established at site to provide initial training to new entrants, refreshers and special training to existing employees OEMS and other service agencies.

WONDER MARBLE:
( An adventure of R.K.Marble pvt. Ltd.) Zoom in to the corner stone of majoli, in Madhya Pradesh, India to scale the magnetic fascination of an ISO 9002 adorned Guinness record holder, Engaged as the largest producer of marble in the world . bedecked with the most sought after

gadgets, the exotic majoli mine is most coveted breeding group of worlds choicest WONDER MARBLE thats wondrous and Awesome in myriad hues .Wonder marbles, color panorama and innate design makes it the right choice for flamboyant user . its fascinating range can be floored to encompass living rooms drawing arrangements dinning spaces, hotel

lobbies, pool sites ,wall cladding , special lounges and many more .Yes, the WONDER MARBLE produced at the majoli mines comes in heat warming shades of deep and dark red , brown to rose patches in creamy base coupled with abrasion resistant fine grained form, luster and reflective gloss , which makes it truly a masterpiece for lifetime.

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Stones which are exported

1. Wonder Marb

2. Morwad White

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INDUSTRY PROFILE
A marble is compact crystalline carbonate of limestone. Limestones gets converted into marble when heated without the escape of co2 and on subsequent cooling. Marble and allied rocks are of different geological ages and have variegated beautiful colors like black, white, grey pink etc. it is the most popular choice with architects, interior designers for flooring and wall lading. Marble is found mainly in India, Greek, Italy, Brazil and Iran etc. Rajasthan in India produces 95% of marble product. Marble is pride of India with practically inexhaustible deposits of over 1200 million tones. Today India is one of the lading countries of export of marble and other natural stones. The domestic market is also growing at phenomenal rate. The total investment in dimensional sector is estimated at about Rs. 5000 crore. The present export import trade in natural stone is estimated at US $3 billion and it is likely to grown at an annual rate of 70%. From a meager export of 50,000 to 60,000 tonnes of stones in 1985. Growth of stone industries has come to 70, 00,000 tonnes. Affluent gulf countries namely UAE, SAUDI ARABIA, KUWAIT, EGYPT etc are emerging as the most potential future market , specially for India , because of its proximity to this area and quality of Indian marble.

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India has location advantage to cater to important markets like Japan, for east Europe and Middle East. The country boasts of about 1100 modern gang saw units and 50 automatic tiling plants and 5000 trading companies of marble. The industry is well equipped with fast developing modern mechanized quarries.

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ORGANIZATION PROFILE
RK Marble Pvt. Ltd. Is acknowledged as the biggest marble company in the world and they hold certificate from Guinness World Records to buttress their claim. Today RK Marble Pvt. Ltd. Is most successful in the business but it is worth that still they have are holding today will not remain same because environment is changing with pace. When RK Marble Pvt. Ltd. came into existence with Ashok Patni chairman, Patni Group on 25 May 1989. The company started its operations at Madanganj-Kishangarh with installed capacity of 100000 cubic feet per annum of marble slabs. And the location was makrana. Makrana is that mandi of marbles which supplied marbles for Taj mahal . So it automatically has attraction of potential customers. The state Government of Rajasthan allotted a virgin marbleminimizing lease to company in Nov. 1993.And the promoters visited Italy to study their mining equipments and techniques at that year. After visiting several mines it was concluded that Italy is dominating the world in the mining sector because of massive investment in the mining this motivated them to develop the mines in a systematic way and to invest heavily on mechanization. It was felt that Indian marbles was such superior in quality and if mined properly, it could leave countries like Italy behind. This thinking promotes the way for adoption of innovative and modem techniques, which helped the mines to develop as the highest producers of marble blocks in the world. The company generated a
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favorable responses and goodwill in a very short span of time. It steadily increased its capacity to 13,75,000 cubic feet per annum in India to cater to the increased demand. Mr. Suresh Patni, Managing Director of RK Marble Pvt. Ltd. is the backbone for the development at the factory. According to Ashok Patni chairman of RK Marble Pvt. Ltd. " our endeavor at becoming the best in the marble industry and to reach the world leader position was been achieved by sheer hard work, dedication and determination. If we focus on the present position of the RK Marble Pvt. Ltd. We will find that today, the company employs work force of over 2500 persons. It also provides shopping centers, free mass, adult education and medical facilities at its mining site and slab has a modern layout and a fully automation marble slurry treatment plant. Its production linked incentives scheme is unique to the industry which drives not only the production section but also ensures the partnership of administration accounts and marketing sector in the profits of the company. In the consideration of mining equipments we can see that the company has made extensive use of wireless communication to synergies all activities from drilling to loading of the end product. The optimum utilization so the country natural resources can be seen here. Due to latest technologies used, the recovery ratio of marbles blocks is amongst the highest. The company also keeping with the trends, the company has adopted state of the art technology in streamlining its operations
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in the factory and its various offices. It is also the first marble mining company, which has very high level of mechanization and computerization with investments worths Rs. 36.54 crore in equipments for mining purpose. The company also strives to provide quality by imbibing the latest international mining technologies. This can be gauged from the fact that the entire mine operations are controlled by sophisticated internally developed software on oracle which tracks and evaluates all possible functions, cost areas and productivity of all mines. In the consideration of Kishangarh for the marbles, there are more than 500 Gang saw machines. So it automatically becomes large potential market of world. The growth of the company can be gauged from the fact that initial share capital of 12 lacs has now become Rs.63, 15, 57,000 and the fixed assets have also increase from the last year. According to the records of the Directors mines and geology, Udaipur - the company quarries yield the highest per hectare production of marble among all the mines in country. The fully mechanized and automated mines at village mowed bear testimony to the above with round the clock work by qualified and the highly trained technicians and workman producing the best quality marbles. And marble is not all the company has been contributing too. There is also the social enlistment and development of the region. The approach road to the mines developed by the company to facilitate smooth transport for its vehicles are now also being used by the miners and surrounding villages. The
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company has assisted in providing drinking water, electricity, telephones and employment to the surrounding villagers. It has being donating freely for the upcoming hospitals, educational institutions and social causes. In the consideration of water plant we can see that the company is very conscious of its commitment towards maintaining the ecology and environment. It has established the first fully automatic water treatment plant in India for removing the slurry. The automatic filter press converter slurry in to dry cakes thus minimizing any chance of pollution. Similarly, the overburden and waste generated at mines is properly stacked and tress planted on it. The company has taken ISO 9002 certification in 2001. Objective of the company remains to produce excellent quality products and adopt leadership stance RK Marble Pvt Ltd. Is dedicated to maintain the highest standards of quality and excellence through constant innovation and up-gradation of technology. The name of RK Marbles ltd has changed to RK Marble Pvt. Ltd. Since July 2003. The companys endeavor is to remain the world's largest mining company and is poised for aggressive growth in the coming years within India and abroad. Firstly we have to consider the relevance of marble. Marble is the pride of India, with practically inexhaustible deposits of over 1200 million tones. Today India is one of the leading countries in the export of marble and other natural stones. The domestic market is growing at a phenomenal rate. The total investment in dimensional stone sector is estimated at
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about Rs. 5,000 crore. The present export-import trade in natural stones is estimated at US $3 billion and it is likely to grow at an annual rate of 7% from a meager export of 50,000 to 60,000 tonnes of stones in1985, growth of stone industry has come to 70,00,000 tonnes.

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Need for the Study

To know about the different types of system manual being used in RK marble at present.

Objective of the Study

To know about the basic financial system in company. To analysis the financial statement of a company. Preparation of comparative statements. Analysis of cash flow. Analysis of trend of net profit and sales.

Research Methodology
Research method which are conventionally being used for financial analysis of comparative study of previous data of Balance Sheets, Profit & Loss A/C and Cash Flow. Data Collection : Data collection from the secondary source (data)

ANALYSIS OF STUDY
Financial system Financial statement Financial Analysis

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THE FINANCIAL SYSTEM

When a business starts, it needs some type of fund in the form of its capital. Then from where it will gets funds, become a problem. When it is on small scale the funds of the owner will be sufficient but in the condition of large company own funds will not be sufficient. So in that condition there is other option of borrowing funds. Borrowing funds can be received from many parties like -government, financial institutions, and other non-recognized institutions. So the requirement of company can be fulfill by the OWN + BORROWED FUNDS. After getting funds the second most problem will be allocation of fund. In which thing this fund should be invested. Mainly in business field 2 major things are there FIXED ASSETS WORKING CAPITAL

Working capital is used for the smoothing flow the use of fixed assets. In working capital use, sincerity should be there. Working capital is used for the operational activities like PURCHASE PRODUCATION PROCESS CONTROL SALES ACCOUNTING PAYMENT & COLLECTIONS
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 So, there should be such type of system so that working capital will not be blocked. After getting employed of working capital and fixed assets, here may be profit or loss. If there is profit, then the next problem will be that how much part of profit should be distributed or how much part of the profit should be kept in reserves of the company. So these decisions are called: DIVIDENT DECISION RESERVE KEEPING DECISION After discussion of all above matter on Financial System we may find that there are three main decisions: FUNDS REQUIREMENT DECISION FUNDS ALLOCATION DECISION PROFITS DISTRIBUTION DECISION But according to the scope of the project we will mainly focus on the operational part of Financial System only. In this project mainly question arises which should be answered. WHAT ARE THE STATEMENTS MADE IN THE FINANCIALSYSTEM AND THEIR USEFULNESS? WHAT ARE THE SYSTEM MANNUAL ARE CURRENTLY

BEINGUSED IN R.K. MARBLE PVT. LTD.? WHAT ARE THE ANALYSIS TECHNIQUES SHOULD BE USED?

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FINANCIAL STATEMENTS
Financial information is the basis of financial planning and analysis. With the help of financial information, we can evaluate the earning power and financial position of the firm. Financial information is also useful for the different parties like owner, management, creditors, investors, employees, research team, and other institutions. So if we find the way, which passes the information to these parties that will be financial statements. Financial statements contain summarized information about the financial matters."Financial statement means a statement that shows the financial position and result of business activities at the end of the accounting period." R.N.ANTHONY

Meaning and Objectives of Financial StatementsFinancial statements means that statements which shows result of commercial functions and financial position of business. In practical life there are mainly two types of statements: Balance sheet. Profit and Loss account.

Cash Flow.

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Objectives of Statements
It gives information about cash flow of firm. It gives information about the utilization of resources. It gives information about the earning capacity of firm and their analysis. BALANCE SHEET Balance Sheet is the most important statements in the financial statements. It shows information about liabilities and assets of the firm. The Balance Sheet is a statement which reports the values owned by the enterprise and the claims of creditors and owners against these properties." - Howard and Upton "The Balance Sheet is a screen picture of the financial position of a going concern at a certain moment." - Francis R. Stead

Functions of Balance Sheet

It gives information about liabilities and assets of the firm. It gives information about working capital of the firm. It gives information about solvency position of the firm.

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Classification of Balance Sheet Items Assets

Current Assets Fixed Assets Investments Miscellaneous Expenditure

Liabilities
Current Liabilities Long Term Liabilities

Owner's Equity
Share Capital Reserve and Surplus

Assets
"Assets have been defined as tangible objects of intangible rights owned by an enterprise and carrying probable benefits." - Accounting Standard Board, India.

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 Current Assets Current asset is used to designate cash and other assets or resources commonly identified as those which are reasonably expected to be realized in cash or sold or consumed during the normal operating cycle of the business." Fixed Assets "Fixed assets are the assets of a relatively permanent nature used in the operations of business and not intended for sale." Fixed Assets may be of two types Tangible Fixed Assets are those assets which have physical existence and that can be seen. Like - building, furniture, tools, etc. Intangible Fixed Assets are those assets which do not have any physical existence and that cannot be seen. Like - goodwill, patent, franchise, etc.

Investment
Investing in the shares and debentures of government institutions or other institutions for making control on profit or ownership is called Investment. Miscellaneous Assets Miscellaneous Assets are that Deferred Expenditure, which give profit to the firm for coming so many years. Like -preliminary expenditure, discount on issue of share or debentures, etc.

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Liabilities
Liabilities can be described in the claims of outsider parties over firm. Or we can say that firm is the debtors of the outsider parties. Current Liabilities "Current Liabilities from the view point of an analyst are all short termobligations generally due and payable within a year." -Roy. A. Foulke. Long Term Liabilities Long-term liabilities are those liabilities, which will be paid after one or more year. So for the payment of these liabilities we do not need any working capital.

Owner Equity
In the case of company the owner of the company will be the shareholder of the company. So the owner equity wills the part of total sources of the company which were supplied by the owner of the company.

Paid Up Capital
It includes the funds, which are supplied by the shareholders. It includes both equity share capital and preference share capital.

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Reserves & Surplus

Its other name is retained earnings also. It is the part of profits of the firm, which does not distribute among shareholders. Revenue Reserves Capital Reserves

These limitations are generated due to old concept and conventions. But in the modern age these limitation can be finished. So on the basis of these limitations it cannot be concluded that these financial statements are not important for the business firm. In real, these financial statements gives information's about various facts. On the basis of this information we can take accurate decision about the business environment

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BALANCE SHEET
LIABILITES SHARE CAPITAL Authorized share Capital Issued share Capital Paid up share Capital Amount ASSETS FIXED ASSETS Goodwill Land Building Plant Machinery Furniture INVESTMENT (at cost) CURRENT ASSETS Stock Bills Receivable Debtors Advances Fixed deposits Cash at bank Cash in hand Amount

RESERVE AND SURPLUS Capital reserve Revenue reserve Secured Loans Debentures Mortgage Loan UNSECURED LOANS Deposits

CURRENTLIABLITIES Creditors Bills Payable Customers Advances Unclaimed Dividend Provision for Taxation Provision for Dividend TOTAL MISCELLEANEOUS EXPENDITURE Preliminary expenditure Discount on issue of Debenture TOTAL

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PROFIT AND LOSS ACCOUNT OR INCOME STATEMENT

"The statement of profit and loss is the condensed and classified record of the gains and losses causing change in the owners interest in the business for a period of time." Gulhman H.G. Some item should be described in the profit and loss account Source of income Cost of goods sold Administrative expenses Sales and distribution expenses Depreciation Other income - income from investment Income tax Net profit or loss According to the business firm, Income statement or P& L Account has two types

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I . S I N G L E - S TE P I N C O M E S T A T E M E N T In this statement all the expenses and cost are deducted from the sales revenue.

PARTICULARS REVENUE Sales less returns Other incomes TOTAL REVENUE TOTAL COST & EXPENSES Cost of Sales General Expenses Selling Expenses Depreciation Interest Non- Operating Expenses Provision For Tax Total Cost Net Profit After Tax Proposed Dividend

DETAILS

NET AMOUNT

Income Retained In Business Cost of Sales = Opening stock + Purchases - Closing Stock

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II. MULTI-STEP INCOME STATEMENT

In this statement incomes are distributed in multiple head. So according to the requirement that income can be calculated

P&L ACCOUNT or INCOME STATEMENT

PARTICULARS SALES Less: Cost of Goods Sold GROSS PROFIT LESS : OPERATING EXPENSES Administrative expenses Selling expenses Depreciation OPERATING PROFIT Add: other revenue Less: Non-Operating expenses PROFIT BEFORE TAX Less: Provision for Tax NET PROFIT AFTER TAX Less: Proposed Dividend RETAINED SURPLUS
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DETAILS

NET AMOUNT

CASH FLOW
Cash flow statement is additional information to user of financial statement. This statement exhibits the flow of incoming and outgoing cash. This statement assesses the ability of the enterprise to generate cash and cash equivalents It also assesses the needs of the enterprise to utilize the cash and cash equivalents generated It also assesses the liquidity and solvency of the enterprise. So financial statements are the useful for the all the parties related to a business firm . But with this there are some limitations of financial statements, which are as follows Lack of Precision Lack of Exactness or completion Incomplete Information Interim report Hiding the Real Position Lack of comparability Historical Costs

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FINANCIAL ANALYSIS
Financial statements are only the informer, which provides information about financial position of the firm. But they are only the figures. For understanding them, we have to do financial analysis. By analysis of statements we can find conclusions like - management efficiency, future growth etc. "The science of financial analysis is assuming an increasingly important role as a tool for appraising the real worth of a going concern. It helps in drawing out the implications of which is contained in the statements themselves." Naveen Chandra Joshi "Analyzing financial statements is a process of evaluating the relationship between component parts of a financial statement to obtain a better understanding firm's position and performance." Metcaffand Titard of a

OBJECTIVE OF ANALYSIS
Profitability Solvency Ownership Financial strength Trend Gearing and cover
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IMPORTANCE OF FINANCIAL ANALYSIS

Disclosure of facts Effective Decision-making Effective operation and control Planning tool Comparative study of efficiency Serving the need of interested parties

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TECHNIQUES OF FINANCIAL ANALYSIS

"Methods employed to examine the vertical as well as horizontal relationship of different financial variables with a view to studying profitability and financial position of business enterprises are called tools of Financial Analysis. There may be different techniques, but these techniques should be used according to the requirements. These techniques may be -

COMPARATIVE FINANCIAL STATEMENTS :

Comparative financial statements are those statements which are prepared according to consider on different facts in respective of time. Generally in a business firm, there are two most important statements, which show the financial position of firm Balance sheet

Profit and loss account So, firm may make two comparative statements.

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COMPARATIVE BALANCE SHEET

PARTICULARS 2008 In Rs. ASSETS Fixed assets Investment Current assets Other assets TOTAL CAPITAL & LIABILITIES Share capital Reserves Long-term loans Current liabilities TOTAL 63.15 72.63 46.53 5.32 187.63 63.15 122.23 23.33 5.87 214.58 --0.55 ---49.6 --23.2 -+68.29 -49.86 +10.34 -45.52 6.31 130.57 5.23 187.63 50.93 11.62 146.64 5.39 214.58 -5.41 5.31 16.07 0.16 -----+11.88 +84.15 +12.31 +0.03 -2009 In Rs. (Rupees in Crores ) % INCREASE DECREASE Change Amount Amount

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(Rupees in Crores ) PARTICULARS 2007 In Rs. ASSETS Fixed assets Investment Current assets Other assets TOTAL CAPITAL & LIABILITIES Share capital Reserves Long-term loans Current liabilities TOTAL 21.05 75.71 17.87 27.29 141.92 63.15 72.63 46.53 5.32 187.63 42.10 -28.66 15.73 -----3.08 +200.00 -04.07 +160.38 +57.64 -60.08 3.27 77.57 1.00 141.92 45.52 6.31 130.57 5.23 187.63 --3.04 90.54 4.23 14.56 -----24.23 +92.96 +116.72 +423.00 -2008 In Rs. INCREASE DECREASE Amount Amount % Change

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COMPARATIVE P&L ACCOUNT

(Rupees in Crores ) PARTICULARS 2008 Rs. SALES Less: cost of goods sold GROSS PROFIT Selling Expenses Administration Expenses Other expenses NET OPERATING PROFIT Add: Other income Less :Other expenses NET PROFIT BEFORE TAX 190.9 (130.01) 60.89 (1.37) (10.32) (0.72) 48.48 14.28 -2.27 60.49 2009 INCREASE Rs. 233.62 (148.25) 85.37 (2.36) (11.65) -71.36 7.95 -4.49 74.82 Amount 42.72 18.24 24.48 0.99 1.33 -22.88 -2.22 14.33 DECREASE %CHANGE Amount
--

+22.37 +14.02 +40.2 +72.26 +12.88 -100 +47.19 -44.32 +97.79 +23.6

--

--

--

--

0.72 -6.33 ---

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(Rupees in Crores )

PARTICULARS

2007 Rs.

2008 INCREASE DECREASE %CHANGE Rs. 190.9 Amount 19.2 12.12 7.08
--

Amount
--

SALES Less: cost of goods sold GROSS PROFIT Selling Expenses Administration Expenses Other expenses NET OPERATING PROFIT Add: Other income Less :Other expenses NET PROFIT BEFORE TAX

171.7

+11.18 +10.28 +13.51 +74.86 +10.49 -7100 +24.27 -+48.75 +74.92

(117.89) (130.01) 53.81 60.89

--

--

(5.45) (1.37) (9.34) (10.32) (0.01) (0.72) 39.01 -(4.43) 34.58 48.48 14.28 (2.27) 60.49

4.08
--

0.98 0.71 9.47 14.28 -25.91

---

-2.16
--

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TREND ANALYSIS
It is the process of determining changes in successive years from the fixed time or the initial year. This type of analysis will called trend analysis. Mainly, 3methods are used in this technique Trend percentage Trend ratio Graphic presentation

1. SALES
The data are as follows (in Crores) YEAR SALES 2007 171.69 2008 190.9 2009 233.62

TREND PERCENTAGE OF SALES

YEAR

SALES

BASE YEAR 2007

INCREASE/DECREASE IN SALES -11.19% 22.38%

2007 2008 2009

171.69 190.90 233.62

-+19.21 +42.72

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TREND RATIO The base year 2007 will be taken as trend ratio 100 and other year will be calculated by this formula Trend ratio = sales of year / sales of base year * 100

YEAR SALES TREND RATIO

2007 171.69 100

2008 190.9 111.19

2009 233.62 136.07

2. NET PROFIT
The data are as follows YEAR NET PROFIT 2007 22.37 2008 38.39 2009 48.82

TREND PERCENTAGE OF NET PROFIT YEAR SALES BASE YEAR 2007 2007 2008 2009 22.37 38.39 48.82 -+16.62 +09.83 INCREASE/DECREASE IN SALES -74.30% 25.21%

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TREND RATIO The base year 2007 will be taken as trend ratio 100 and other year will be calculated by this formula Trend ratio = net profit of year / net profit of base year * 100

YEAR NET PROFIT TREND RATIO

2007 22.37 100.00

2008 38.99 174.30

2009 48.82 218.24

3. INVENTORY
The data are as follows YEAR INVENTORY 2007 8.01 2008 5.95 2009 16.29

TREND PERCENTAGE OF INVENTORY YEAR INVENTORY BASE YEAR 2007 2007 2008 2009 8.01 5.95 16.29 --02.06 +10.34 INCREASE/DECREASE IN INVENTORY --25.72% 173.78%

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TREND RATIO The base year 2007 will be taken as trend ratio 100 and other year will be calculated by this formula Trend ratio = inventory of year / inventory of base year * 100

YEAR INVENTORY TREND RATIO

2007 8.01 100.00

2008 5.95 74.28

2009 16.29 203.37

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OTHER TECHNIQUES
RATIO ANALYSIS "Ratio is simply a means of highlighting in arithmetical terms the relationship between figures drawn from financial statements. Ratio analysis of statements is The process of determining and presenting the relationship of items and groups of items in the statements." FUND FLOW ANALYSIS Fund flow analysis are called by three names Statements of sources and application of funds Statement of changes in financial position Funds statement Funds flow statement is a statement prepared to indicate the increase in the cashresources and the utilization of such resources of a business during theaccounti ng period. A statement of source and application of funds is a technical device designed to analyze the changes in the financial condition of business enterprises between two dates. The funds flow statement is a statement summarizing the

significant financial changes, which were occurred between the beginning and the end of a company's accounting period.

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BREAK EVEN ANALYSIS Profit is depend on different factors like - sales volume, sales price per unit, different costs like - fixed cost and variables costs. Or we can say that profit is based on the sales and costs. So we can make internal relationship of sales, costs, and profits. Where costs and sales are equal and profits are nil. This technique is called break-even analysis. There are four method used in this technique Contribution Profit Volume Ration Breakeven point Margin of safety

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COMPETATIVES OF R.K.MARBLE PVT. LTD.

R.K. Marble has although captured the whole market business. But in this marble business world has some competitive, these are as follows. In state level Digvijay marble industries is his major competitive .Because he produce the same Marble as Wonder Marble and his cost of Marble is also very low. In national & international level the china marble is the competitive of R.K. Marble. Marbo Tiles which is cheaper and looks very nice is also the competitive of R.K. Marbles product.

STRENGTHS They have strong financial position. They have huge capital. They have the certificate of higher taxpayer, so they have good Financial image in the market. Mr. Ashok Patni, Chairman of R.K. Marble Pvt. Ltd., because of his good leadership R.K. is growing faster, leads R.K.MARBLE PVT. LTD. R.K. Marble Pvt. Ltd. has Guinness record of producing slabs. highest marble

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WEAKNESS There financial investment based only in one product. This is not growing market and they have very much investment on this product.

OPPORTUNITIES They have huge capital so they invest in other field also. They have good financial position in the market so they take more loans easily from banks. They have enough chances to export the product Which shows the business in dollar.

THREATS The uses of ceramic tiles are also increasing very much. Importing of marble is also a threat for marble industries in India.

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CONCLUSION
R.K. Marble Pvt. Ltd., Kishangarh, Ajmer is acknowledged as the biggest Marble Company in the world and they hold the certificate from Guinness Book of World records to buttress their claim. Today RK Group is the most successful in this business but it is worth that they have no bigger competitor in front of them. If we analysis all the we will find some following points Net profit of the company is continuously increasing. The companys financial position is continuously increasing. Balance sheet and Profit & Loss Accounts are maintained properly. They have good financial image in the market. The total turnover of the company has registered a growth of 11.1where as the operating profits after tax for the year were higher by 18%. The cash earning of the company improved substantially to Rs.190.9cores as against Rs.179.69 crores in the last financial year. The debts doubtful have been doubled over the years but their percentage on the debts has almost become half this implies a sales and collection policy that get along with the receivables management of the firm. The various ratios calculated are an indicator as to the fact that the profitability of the firm and sales are on a rise and also the deletion of the inefficiencies in the working capital management.
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Bibliography
News papers 1. Times of India. 2. Economic times. 3. Financial time Books 1 . Dr. M.D.Agrawal, Dr N.P. Agrawal "Financial Management" 2000 Edition. 2. S.C. Kuchhal "Financial Management", Ninth Edition. Magazines 1. Business World. 2. Business Today. 3. Brand Equity. Websites 1. www.wikipedia.com 2. www.easy2source.com 3. www.searchenginecolossus.com Other Sources 1. Annual Reports of R.K. Marble 2. Catalogs of R.K. Marble

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