Professional Documents
Culture Documents
TYBBA Fin Project
TYBBA Fin Project
TYBBA (Finance)
Roll No: - 73
Subject Teacher:-
(Mrs. RAMA D. YADAV)
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Gokhale Education Society’s
Certificate
This is to certify that Master. Anas Ayaz Kazi of TYBBA, Roll No.73 has
Statements as required by the rules of Savitribai Phule Pune University for the year
2022-2023.
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INDEX
Sr.No Company Name Topic Signature of
Teacher
1. NAMCO Bank Financial Analysis of
any company using three
years using Trend
percentage/Comparative
Statement/Ratio
Analysis.
2. Rehbar Enterprises Financial Analysis of
And Star two different companies
Enterprises using Trend
Percentage/Comparative
Statement/Ratio
Analysis
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CONTENTS
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INTRODUCTION
Financial Statements are statements that serve as a means of communication between the
organization and different users of financial statements regarding the financial position and
profitability of the business at the end of a financial year. The financial statements of an
organization also help them in different analyses, such as Credit Analysis, Debt Analysis,
Security Analysis, and General Business Analysis. To ensure the reliability and accuracy of the
financial statements, firms, accountants, government agencies, etc., audits the statements.
Financial analysis is the process of examining a company’s performance in the context of its
industry and economic environment in order to arrive at a decision or recommendation. Often,
the decisions and recommendations addressed by financial analysts pertain to providing capital
to companies—specifically, whether to invest in the company’s debt or equity securities and at
what price. An investor in debt securities is concerned about the company’s ability to pay
interest and to repay the principal lent.
The financial statements are used by investors, market analysts, and creditors to evaluate a
company's financial health and earnings potential. The three major financial statement reports
are the balance sheet, income statement, and statement of cash flows.
Balance sheet : The balance sheet provides an overview of assets, liabilities, and shareholders'
equity as a snapshot in time.
Income statement: The income statement primarily focuses on a company’s revenues and
expenses during a particular period.
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Introduction on NAMCO Bank
When we look at the history of banking approximately 57 years ago, it is very difficult
to get finance from banks not only in Nasik but the other parts of the Maharashtra for
a common man or a small industrialist or a small merchant for their true needs.
In those days Banks policy was to collection of deposits from the rural areas and
Distribute these deposits as a loan to specific industries as loan and to collect more
and more profits from it in the name of secured banking. So the actual needy people
are not getting the benefits of banking from such policies.
To break this tradition, some prominent and hard working social activists came
together to remove such barricades between a common and needy people and the
Bank, and so "NAMCO", as it is popularly called, took birth on 11 June 1959 on a
auspicious day of Nagpanchami, in house no.99,Gaidhani Wada, at auspicious
hands of Principle S.G.Puranik. Other enthusiast social workers like late Visukaka
Kshatriya, late Dadasaheb Potnis, Mamasaheb Shukla, Prabhakarpant Modak,
Gopalrao Pathak, Annasaheb Kulkarni, M.S.Aurangabadkar, BabubhaiRathi,
G.V.Ashtaputre, Narayan Vaishya and many other social workers gave an excellent
contribution .It is very difficult journey from 1959 to 1975 to emerge as a bank for the
common man.
Some Glorious Achievements :
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OBJECTIVES OF THE STUDY
3. To provide the way for effective control of the enterprise in the matter of achieving the
physical and monetary targets.
4. To Help the management in discharging its’ basic functions like forecasting, planning
coordination, communication, control etc.
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BALANCE SHEET OF NAMCO BANK LTD YEAR 2018-19
Treasury stock -
Other equity (205800)
Total equity 2907400
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BALANCE SHEET OF NAMCO BANK LTD YEAR 2019-20
Treasury stock -
Other equity (349500)
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BALANCE SHEET OF NAMCO BANK LTD YEAR 2020-21
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COMPARATIVE STATEMENT ANALYSIS 2018-19
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Comparative Balance sheet 2020-21
Assets 2019 2020 Absolute Percentage
change change
Cash and 1737200 1034600 702600 67%
investment
Short term 23200 138600 -115400 140%
investment
Net 1104600 1349300 -244700 22%
receivable
Plant & 609500 711400 -101900 17%
equipment
Goodwill 2692900 3678800 -985900 36%
Intangibles 306000 517300 211300 69%
Other current 133200 139800 -6600 5%
Assets
Total 66,06,600 7569800 -963200 15%
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Statement of Trends of Various Items Of NAMCO Bank LTD
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Ratio Analysis
1) Current assets:
Formula
𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝑎𝑠𝑠𝑒𝑡
Current ratio=
Current liabilities
1) Year 2018-19
= 3452200 / 1045600
= 3.3 : 1
2) Year 2019-20
= 3850000 /1008400
= 3.8 : 1
3) Year 2020-21
= 3591200 /1635200 =21:1
2) Liquidity ratio :
. Liquidity ratio is expressed as a number instead of a percentage.
1) Year 2018-19
= 3452200 – 865600
= 2586600
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So, =2586600
1045600
= 2.4 : 1
2) Year 2019-20
Liquid asset = current asset – inventory
= 3850000 - 851800
= 2998200
3) Year 2020-21
= 3591200 - 928900
= 2662300
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Leverage / solvency ratio
1) Proprietary ratio :
Total assets
1) Year 2018-19
= 659400
= 6985900 - 2616700
= 4369200
So , = 659400
4639200 = 0.1 : 1
2) Year 2019-20
Proprietary fund = capital surplus
= 783300
= 7458400 - 2692900
= 4765500
So , = 783300
4765500 = 0.1 : 1
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3) Year 2020-21
Proprietary fund = capital surplus
= 1020900
= 8498700 - 3678800
= 4819900
So, = 1020900
4819900
= 0.2 : 1
1) Year 2018-19
Total debt = long term + short term
= 2654600 + 1600
= 2656200
= 659400
So, = 2656200
659400
= 4.0 : 1
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2)Year 2019-20
= 2813200 + 200
= 2813400
= 783300
So , = 2813400
783300
= 3.5 : 1
3)Year 2020-21
= 2635500 + 375200
= 3010700
= 1020900
So, = 3010700
1020900
= 2.9 : 1
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Profitability ratio
1) Gross profit :
Gross profit ratio (GP ratio
1) Year 2018-19
= 40000 ₓ 100
1340000
= 2.9 %
2) Year 2019-20
= 50000 ₓ 100
1100000
= 4.5 %
3) Year 2020-21
= 30000 ₓ 100
1021000
= 2.9 %
Activity turnover ratio
Formula
sales Total
asset
1) Year 2018-19
= 1340000
6985900
19
= 0.1 : 1
2) Year 2019-20
= 1100000
7458400
= 0.1 : 1
3) Year 2020-21
= 1021000
8498700
= 0.1 : 1
Formula = COGS
Avg. stock
1) Year 2018-19
COGS = sales - gross profit
= 1340000 – 40000
= 1300000
= 1.5 : 1
2) Year 2019-20
COGS = sales - gross profit
20
= 1100000 – 50000
= 1050000
So, = 1050000
851800
= 1.2 : 1
3) Year 2020-21
COGS = sales - gross profit
= 1021000 – 30000
= 991000
So , = 991000
928900
= 1.0 : 1
Formula = sales
w. c
1) Year 2018-19
Sales = 1340000
= 3452200 – 1045600
21
= 2406600
So, = 1340000
2406600
= 0.5 : 1
2) Year 2019-20
Sales = 1100000
= 3850000 - 1008400
= 2841600
= 1100000
2841600
= 0.3 : 1
3) Year 2020-21
Sales = 1021000
= 3591200 – 1635200
= 1956000
So, = 1021000
1956000
= 0.5 : 1
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CONCLUSIONS
According to this project financial statements it is clear that NAMCO bank.
Have been incurring loss during the period of study.
1) A very high current ratio may not indicate very favourable ratio because it means
that excessive investment in current asset . So in Year 2018-19 Bank situations is
good.
3) The comparative study of last 3 years ratio of Bank shows that the Bank overall
financial performance is well .
4) As per gross profit ratio, although the Bank has increase sales turnover and grow
its profitability due to decrease in material cost.
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TOPIC 2
FINANCIAL ANALYSIS OF TWO DIFFERENT
COMPANIES
REHBAR ENTERPRISES &
STAR ENTERPRISES
Contents
Introduction.
Comparison Of Balance sheet.
Comparative Statement, Trend Percentage, Ratio Analysis.
Conclusion.
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INTRODUCTION
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BALANCE SHEET OF REHBAR & STAR ENTERPRISES
ASSEST
2127000
Total 1931000
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COMPARATIVE BALANCE SHEET
Liabilities
Equity share 230000 140000 90000 64%
capital
Reserve 155000 590000 -435000 28%
surplus
Long term 360000 380000 20000 5%
borrowing
Assets
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TREND PERCENTAGE
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RATIO ANALYSIS
2020 2021
Rehbar Star
enterprises enterprises
1 . current ratio 400000 300000
Current assets
275000 50000
Current liabilities
= 1.45:1 = 6:1
2500000 350000
2 debt equity ratio Long
debt term 3750000 600000
375000 600000
3 propertiory ratio
Shareholder fund 900000 1000000
400000 300000
4 current asset to fixed assets
Current assets 500000 700000
300000 250000
5 stock to working capital
stock 125000 200000
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Conclusion
It given opportunity to apply theoretical knowledge obtained from the collage in a practical
manner in the actual business world. Also it gives information about world.. also it gives
information about objectives and limitations of project work. Secondary data has been used
for the project work. It includes profit and project work. It includes profit and loss statement
and balance sheet of three consecutive financial years.
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