8/8/2019 Manac Nestle Ppt http://slidepdf.com/reader/full/manac-nestle-ppt 1/27 Prepared by : Aseem Goyal (191018) Ankit Aggarwal(191007) Ishu Singla(191026) Surbhi Grover(191058)
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Prepared by :
Aseem Goyal (191018)Ankit Aggarwal(191007)
Ishu Singla(191026)
Surbhi Grover(191058)
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PRODUCT CATEGORIES
´ Milk Products & Nutrition
´ Prepared Dishes & Cooking Aids
´ Beverages´ Chocolates & Confectionery
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Sources of funds2001 in 000s
2000 in ooos
Shareholders funds
Capital 964,157 964,157
Reserves & Surplus B 1,688,441 2,652,598 1,615,404 2,579,561
Loan Funds
Secured C 1,399,082 790,061
Unsecured D 0 1,399,082 60,000 850,061
4,051,680 3,429,622
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Loans
The company has taken more loans in 2001than 2000 which has increased by Rs 54.9 cr.
Unsecured loans were fully repaid
The total shareholders funds are Rs 265.26 cras against total loan funds of Rs 139.92 cr. Itsignifies that the co. depends less on its
borrowings and it has a healthy ownersequity.
So the co. depends more on its own resources.
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% UTILIZATION OF A UTHORIZED LIMIT
96%
4%
Sales
Issued Share
Unissued share
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Balance Sheet Part A
Sources of funds2001 in 000s
2000 in ooos
Shareholders funds
Capital 964,157 964,157
Reserves & Surplus
Bsche
b.xlsx 1,688,441 2,652,598 1,615,404 2,579,561
Loan Funds C
Secured D 1,399,082 790,061
Unsecured 0 1,399,082 60,000 850,061
4,051,680 3,429,622
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Reserves and surplus
General reserves decreases due to deffered tax
0
100,000
200,000
300,000
400,000
500,000
600,000700,000
800,000
900,000
1,000,000
Share
premium
General
reserve
Transfer from
P&L
Balance
Surplus
432,363
911,399
173152 171527
432,363
963535
118590 100916
2001
2000
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Balance Sheet Part A
Sources of funds2001 in 000s
2000 in ooos
Shareholders funds
Capital A 964,157 964,157
Reserves & Surplus B 1,688,441 2,652,598 1,615,404 2,579,561
Loan Funds
Secured Cschec.xlsx 1,399,082 790,061
Unsecured D 0 1,399,082 60,000 850,061
4,051,680 3,429,622
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2001
2000
0
100000
200000
300000
400000
500000
600000
700000
800000
900000
Debentures
secured loan from
banks
500000
899082
500000
290061
2001
2000
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Sources of funds2001 in 000s
2000 in ooos
Shareholders funds
Capital 964,157 964,157
Reserves & Surplus B 1,688,441 2,652,598 1,615,404 2,579,561
Loan Funds
Secured C 1,399,082 790,061
Unsecured
Dsche
d.xlsx 0 1,399,082 60,000 850,061
4,051,680 3,429,622
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B ALANCE SHEET P ART B
Applic tio o s
ix Ass ts E
Gross Block , , , ,
ss:
D rec on 30,04, 04 26,44,
Net Block 40, 6, 04 41,25, 14
Capital work-in-progress 1, ,302 42,64, 06 48,819 41, 4, 33
Investments F 1,04,611 10
2001 in 000's 2000 in 000's
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y The major percentage of the fixed assetsis plant and machinery.
y The value of the fixed assets hasincreased by Rs 9 cr which was due to theincrease in capital work in progress, thereason for which could be that some
work in progress is in finalizing stage or machines are in transit.
y Gross block of fixed assets is increased by31 cr.
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The company has the same long terminvestment in both the years.
The current investment in 2001 is more by
10.46 cr as compared to currentinvestment in 2000.
The liquidity reduced in 2001 due to the
investment in treasury bills, commercial
papers, govt. securities etc. ascompared to zero investment in 2000.
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Balance Sheet Part B
Applic tion o Funds
Fixed Assets E
Gross Block ,081,308 6, 0, 25
Less:
Depreciation 3,004,804 2,644,811
Net Block 4,076,504 4,125,914
Capital work-in
-progress 188,302 4,264,806 48,819 4,174,733
Investments F 104,611 10
2001 in 000's 2000 in 000's
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Balance Sheet Part B
Application of Funds
Fixed Assets E
Gr ss Bl c 7,081,308 6,770,725ess
e rec at n 3,004,804 2,644,811
Net Bl c 4,076,504 4,125,914
Ca tal r n
r gress C:\Users\Ishu 188,302 4,264,806 48,819 4,174,733
Investments F C:\Users\Ishu
ingla\Desktop\ 104,611 10
2001 000 s 2000 000 s
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B ALANCE SHEET P ART CCurre A e L
& A e G
I e rie 2 127 345 2 064 071
Sundry de rs 292 326 311 139
Cash & bank
balances 41 869 101 039
L ans & Advances 1 133 537 872 306
3 595 077 3 348 555
Less: Current
Liabilities &
Provisions H
Liabilities 2 009 616 1 922 001
Provisions 1 811 336 2 171 675
3 820 952 4 093 676
Net Current assets I 225 875) (745 121)
` de erred tax
liabilities (net) R (91 862) 0
Notes to account 4 051 680 3 429 622
2001 in 000's 2000 in 000's
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Current Assets, Loans and Advances
y The ve t y h s cre sed by Rs6.33 cr.The re so s c be -
1. Expecting incre se in s es for next ye r.
2. S es tar get not achieved in current year.y The sundr y debtors have reduced by Rs1.88 cr.
And most of them are shor t term.
The reason can be ±
1. Cash sales were more than the credit sales aslast year since the sales have increased.
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continued
Cash and ban balances have reduced by Rs5.92 cr due to more investments this
year.
Loans and advances have increased by Rs.26.12 cr which was mainly due to increase
in inter-corpor ate deposits.
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Finished Goods- Volume and Sales
The volume of all product groups haveincreased in absolute terms.
The total volume growth is 16% whereas
total value growth is only 14.49% due to thereduction in the aver age selling pr ice of all
the products put together.
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Current Liabilities and Provisions
The sundr y creditors have increased by Rs.8.76 cr which implies eff icient management of suppliers credit.
The provisions have reduced by Rs36.03 cr.
Almost 97% of current liabilities is sundr y creditors (most of which is on high credit per iod) .
Also we have seen that the co. has less
sundr y debtors as compared to sundr y creditors which implies it has more credit purchases than credit sales.
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Balance Sheet Part CCurrent Assets,Loans
& Advances G
Inventories 2,127,345 2,064,071
Sundry debtors 292,326 311,139
Cash & bank
balances 41,869 101,039
Loans & Advances 1,133,537 872,306
3,595,077 3,348,555
Less: Current
Liabilities &
Provisions H
Liabilities 2,009,616 1,922,001
Provisions 1,811,336 2,171,675
3,820,952 4,093,676
Net Current assets I (225,875) (745,121)
` de erred tax
liabilities (net) R (91,862) 0
Notes to account 4,051,680 3,429,622
2001 in 000's 2000 in 000's
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Balance Sheet Part CCurrent Assets,Loans
& Advances G
Inventories 2,127,345 2,064,071
Sundry debtors 292,326 311,139
Cash & bank
balances 41,869 101,039
Loans & Advances 1,133,537 872,306
3,595,077 3,348,555
Less: Current
Liabilities &
Provisions H
Liabilities 2,009,616 1,922,001
Provisions 1,811,336 2,171,675
3,820,952 4,093,676
Net Current assets I (225,875) (745,121)
` de erred tax
liabilities (net) R (91,862) 0
Notes to account 4,051,680 3,429,622
2001 in 000's 2000 in 000's
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Current Assets,Loans
& Advances G
Inventories 2,127,345 2,064,071
Sundry debtors 292,326 311,139
Cash & bank
balances 41,869 101,039
Loans & Advances 1,133,537 872,306
3,595,077 3,348,555
Less: Current
Liabilities &
Provisions H
Liabilities 2,009,616 1,922,001
Provisions 1,811,336 2,171,675
3,820,952 4,093,676
Net Current assets I (225,875) (745,121)
` de erred tax
liabilities (net) R (91,862) 0
Notes to account 4,051,680 3,429,622
2001 in 000's 2000 in 000's
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Balance Sheet Part CCurrent Assets,Loans
& Advances G
Inventories 2,127,345 2,064,071
Sundry debtors 292,326 311,139
Cash & bank
balances 41,869 101,039
Loans & Advances 1,133,537 872,306
3,595,077 3,348,555
Less: Current
Liabilities &
Provisions H
Liabilities 2,009,616 1,922,001
Provisions 1,811,336 2,171,675
3,820,952 4,093,676
Net Current assets I (225,875) (745,121)
` de erred tax
liabilities (net) R (91,862) 0
Notes to account 4,051,680 3,429,622
2001 in 000's 2000 in 000's
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Thanks