Professional Documents
Culture Documents
Prepared by:
Khagesh Chitlangiya (06)
Jagdeep Dahiya (07)
Deep Shikha (08)
Suyash Gupta (09)
Siddharth Iyer (10)
Objective of the presentation
Investors:
Existing: to know whether to continue with
investment in the same stock
New: to analyze whether the past performance
will be repeated
Creditors:
Short term: if entity would be able to pay the
interest
Long term: if the entity would be able to repay
the principle
Purpose
Financial institutions:
they will look for the
Earnings per share (EPS)
Growth in operating margins
Government:
To discern if the company is evading taxes
To ensure compliance with government norms
Limitations
Year Mar 07(12) Mar 06(12) Mar 05(12) Mar 04(12) Mar 03(12)
INCOME :
Sales Turnover + 11,542.04 10,086.16 8,596.81 6,747.35 5,101.71
Excise Duty 1,647.52 1,374.90 1,178.22 916.33 4.15
Net Sales 9,894.52 8,711.26 7,418.59 5,831.02 5,097.56
10,000.00
8,000.00
Crore Rs.
Total Income
6,000.00
Total Expenditure
4,000.00 Operating Profit
2,000.00
0.00
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03
04
05
06
07
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Bajaj Auto
Comparative Income Statement
Particulars 2006-07 2005-06 % change
Sales turnover 9,317.47 7,488.11 24.43%
Other income 751.71 617.24 21.79%
Gross income 10,068.28 8,154.36 23.47%
Operating costs 8,145.13 8,382.83 -2.84%
Operating profit 1,923.15 1,771.53 8.56%
PAT 1,727.55 1,580.19 9.33%
Appropriations 1,237.10 1,123.27 10.13%
Comparison: 2006-07
Comparative Income Statement
Particulars Bajaj Auto Hero Honda
Sales turnover 9,317.47 9,894.52
Other income 751.71 234.07
Gross income 10,068.28 10,131.79
Operating costs 8,145.13 8,744.30
Operating profit 1,923.15 1,387.49
PAT 1,727.55 857.89
Appropriations 1,237.10 487.16
Ratio Analysis
Hero Honda
Year 05-06
Operating Expense Ratio = 84.5%
Year 06-07
Operating Expense Ratio = 88.3%
Questions
Thank you