Scribd
Upload
3 views37 pages

ACC Project Sample

The document provides a financial overview of OLA Electric Mobility Private Limited, including its balance sheet and profit and loss statements for the years ending March 2022 and March 2023. It highlights significant changes in revenue, expenses, and liabilities, indicating a substantial increase in operational revenue and a notable loss before tax. Additionally, the document includes comparative analysis and ratio analysis, reflecting the company's financial performance and liquidity position.

Uploaded by

viratkohli18cheeku18biscotti
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF or read online on Scribd
3 views37 pages

ACC Project Sample

The document provides a financial overview of OLA Electric Mobility Private Limited, including its balance sheet and profit and loss statements for the years ending March 2022 and March 2023. It highlights significant changes in revenue, expenses, and liabilities, indicating a substantial increase in operational revenue and a notable loss before tax. Additionally, the document includes comparative analysis and ratio analysis, reflecting the company's financial performance and liquidity position.

Uploaded by

viratkohli18cheeku18biscotti
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF or read online on Scribd
FACCOUNTAN CY ‘Protect On ANatiss ne ! \ INANE: AKRITI SHARMA LASS: 12 ¢ 1 ; putes 26631630 t =D at am grually indebted to tra Various 4 LP Hroutin — ‘Vike Bhowate Public Awol dling ML tas Voneus Detain Spades ta ba xceruputy canaplity Accountanuy . L J Peunpice a te putin boa toh PB M4 1 woutd nla Ui to thank case 1 papal Aa ey to Re pe ES, ee ” a KNOWLEDGEMENT.. C4 SOS 2 \( & yc” 7 vy xX ¥: a L Pa w ee oe CERTIFICATE. This ib to Curtigy that Routt NY Shosuwo. Of Hic , Commera 4, a Vikos Bho Public Scheel how Completeol het pruny ect Und Muy id She hos token uu Lt thot payee Mb wp do te ™ Ok my isbn bs pec q Le. % quidoner 9 CASE Ree OS SI SS. ee PV V UU HOUYUDTUHOUUUOUUOVUHOUEROUFuesee® & COMPANY NAME & LOGO OLA Electric Mobility Private Limited O OLA @ | ee ee es ee ee ee en ee ee eee eee oe eee t YVUUVOHOKVDUVVOKOUOKUOCBOCCKBEE ee hed ous About the Company Ola Cbctatc private mobility Cimited wos bunched Bros Necombess 1046, Ths founders of the Lempony ane Bhanich Aggarwal and Ankct Bhati. The head quaters of te company atu situated i, Rangalore , Kornatea . The Lomrpanty igen lly aLloused Urerg to make bookings via Phone call before tutroducing its mobile app th June 2012. By earl, OLS, Oo aeportedly Rad the biggert markt share, folleured by Tori fr Sine, Meare Gta and Ubon. Tr March 015, Ole acqpuned. Tori for Sure oud Tn August lols, Ole was reported to be Cporotivg ever oo ¢itieg and became an app -onky Sewice. Late tn 2019, more than 10, 000 dAecivens applied bet tn onling and off Une mode , atead of it. launth in London. Ol] potted ite fest, - even operating prafit af F 90 Cores tn the flamciol year 2020-21. > o ® > aA ‘Spwolidated Statement of Assets and Liabilities > BALANCE SHEET ‘ectric Mobility Limited (OLA Electric Mobility Private Limited) ~ {All amounts are in INR Millions) < Asat Asat = 31 March 2023 31 March 2022 > appers Non-current assets Property, plant and equipment Capital work-in-progress Right-of-use assets Goodwill Other intangible assets Intangible assets under development ncial assets 2. Investments b. Other financial assets Other tax assets (net) Other non- current assets Stal non- current assets Current assets i. Inventories ii, Financial assets Da) investments b) Trade receivables SA) Cashand cash equivalents 4) Bank balances other than ¢) above DP —e)_ Other financial assets iii, Other current assets ix. Total current assets sede sw i 8,811.22 7,510.70 1,309.14 183.53 1,297.87 1,390.03 61.90 61.90 2,017.79, 1,282.74 3,762.64 646.50 378.60 378.60 1,533.06 251.60 52.86 89.10 2,010.27 1,528.62 235. 13,323.32 5,839.60, 2,842.89 2,381.54 (0,645.82 152.20 12,350.01 8,617.60, 626.36 4,676.71 5,400.43 34,496.34 40,635.31 55,731.69 53,958.63 ee o NUTTY AND ABILITIES, vw” Equity share capital 19,554.50 19,554.50 | SD}. instruments entirely equity in nature 18,096.97 ae Oe iii, Other equity 9) a) Other components of equity (274.20) (274.20) b)_ Reserves and surplus (13,800.32) (688.34) | YG) Items of other comprehensive income (12.51) (18.69) Syl equity “2356044 —~=~*S*C«6 GAS } - a) Borrowings 7,003.31 5,237.90 ~ b) Lease liabilities 398.60 490.37 Provisions 50.50 50.73 Other non- current liabilities 1,205.80 Ddtal non- current liabilities 8,658.21, 5,779.00 | -Sprrenttabitties ] i. Financial liabilities | D> a} Borrowings 9asaz2 9 266.17 b) Lease liabilities qo1er ~~ 43.56 | D> a) Trade payables -Total outstanding dues of small enterprises 04 349.20 > ~ Total outstanding dues of creditors other than small enterprises “6,482.36 3,219.24 ing | Dd) Other financial liabilities 3,911.73 1,715.10 3 Other current liabilities 2,309.60 3,386.30 li, Provisions 980.07 585.54 | ‘Bra! current iiabilities 23,509.04 11,565.15 Zyl liabilities 32,167.25 17,344.11 Be equity and liabilities 55,731.69 53,958.63, 1S GUVUOKOYU PROFIT AND LOSS A/C ~ OFA Hectric Mobility Limited (OLA Electric Mobility Private Limited) ~hvolidated Statement of Profit and Loss ~ (Allamounts are in INR Millions) 2} For the yearended For the year ended 31 March 2023 31 March 2022 ~ Meome DS. __ Revenue from operations 26,309.46 3,734.23 ll Other income 1,517.70 828.37 income (1+) 27,826.97 456260 Deenses Cost of materials consumed 25,047.92 5,849.34 ML Purchase of stock- in — trade 1,392.61 561.81 = ‘Change in inventory of finished, stock-in-trade,work- in-progress (233.68) (1,602.15) TV. Employee benefits expense 4,267.25 2/824.80 Dy. other expenses 8,362.41 4,104.32 | @ expenses 38,833.75 11,738.12 is before finance cost, depreciation and amortisation and taxexpense (11, 785 (7,175.52) |. Finance costs v6.18 <¥- Depreciation and amortisation expense 489.80 Loss before Exceptional items and tax (3,756.59) (7841.50) Exceptional items 964.20 As before tax (34,720.79) (7,841.50) | D> expense | Laps forthe year (loss before tax tax expense) (14,720.79) (7,841.32) Other comprehensive loss /income 456 6.69 ral comprehensive loss/income (los + comprehensive loss) (14,716.23) (7,834.81) “Ass for the period attributable to owners of the company (14,720.79) (7,841.50) Sper comprehensive loss attributable to owners of the company 456 6.69 1g)! comprehensive loss attributable to owners ofthe company (14,716.23) (7,834.81) Basic Earning per equity share (3.91) (2.23) Diluted Earnings per equity share (3.91) (2.23) pre a CUOOOODOOCCOOOb040 = ee VUOs VUUOO ‘ ew U Comparative Analysis of the Statement of Profit and Loss of OLA Electric Mobility Private Limited Cece ec ec ee eee Peer Pee ee fae Ged | Abate jP fnew oe. henge | change ni 515-04) Veeco seuuuus yi INGE part Yeas Ged! Absolute alos. tek Heahsss Cased bo ee i (841-50) rire 296 tax i in Ase ne = Gusent Yeas’— Preriout Yeor Game) — Oo = (6879-29) = @naps. | 844-5) ; Absolute A | Racotage Change celate CHE wac0 te 2 689929 400) eas [Yeas Gaded | Yous 124 toned taal 31 anc iarpso-08) Cased s s = c en < < E>. © © . © c c c . ca pee aa VPUUUU PE UUUUUULUOKEOCCCCCCC CeCe see Interpretation of Comparative Analysis of Statement of Profit and Loss Pasticutarcs Absolute | actntage Chomge Change Net Revenue fron Qpratine! 22,615-04] Gou- a | Change in ¢rnonses | 2.1,048-62| 230-827 |-Net Profit before tar G,874+29| 81-72% Net Pufit after tom | @ 8959 | 81-12% 4-68) 1s-24y% Chomge im Earning Des share Change tn Shassholdess Kad (43,0S0-08| (@s-64)% oe the above table it u clearby yceible that Net Revenust frei Operations inersases by 604+ Su, Change th Oxpitel tnevicases by 280- 83% and Nek Profit before tom treneoes by 81-127. and has the Some ) ov » y eon eae [eon cle. | Ero _ Ratios Bt Hasch 202831. Match 2022| » |r tability Ractos y» Lé Profit Retis 1+ 3 Ot loxadau D | dl not Profit before tar 65-99), os 09-92 hil D) [41 Net Profit after tor (55-49 iu|(204-a2 inca) OD [EY Retain on Tivestnent Ratio (ura-dn [G20-9) | DS LIL) Liquidity /Sevt-term Solvency Ratio > [tl Gurrent Ratio AF S5u:1 | ue sa > [Hugi /Ouick Ratio | geass | a-aed 5 El Leg “erin cclitusy Ratio > | é | Debt - Equity Ratio aaa 003634 |o-te:1 5 [ti [Hotel Atcet to Debt _Ratis 6-ta:1 | a.g3- > [Hil Proprietary Ratio Obo:4 |o-67:4 > liv | Drtesost Coverage Ratio A Dette | (42- since | WO | lctctivity / Texnover Ratio — % [4 |Wetking Gpital Turnover Ratio “| 2-2 tines | 0-2 240s S [ti | Net Acdy Ttrnover Ratio / O- 16 times | O-OSbncs ° E Bade Payable Fnwoyen Rodis O+32Hmes [1-78 tner | “o \iv hades Recvivebler Tuanewer Ratio 1-69 8mat | 1-9Stinss | ‘ae VUOVDVIFTUOUGOKDUUOGGL44565S$.% _ Profitability Ratios The Profetabiliry position hat improved depicting ofperency of the Compass. Here, Gross Profit Robie fas increased by 31-08 times, Net Profit before tom auch Net Profit after tox hone ghouwn On tncrcace by 154-03 tines. Terufots , Rehm On Trvesturnt Ratio fag deerontod by DU4e2-S bask. Liquidity 01 Short - Totem lvemey Rabie The Cqeri city porition. 6f the COinflany bat improved which shoust the Capebilély of Ihe eublty to mect its SWOAL - tein fixoncial obiigation Carrtut Ratio auc Oulcle Rake are deeneestiy bay 2OS 51 and 22-0624 suchpeckivelss. Leng Term Solvency Ratio Debt - Terni Rabie had cneneated by 0-21:1 , Total Astet te Debt Ratio hak decleroo by 2-921. Peprictany Rakie Rog ogo Aecreased by 0-25:1, whereas, Tatereit Coverage Rabis hag increased by 30-86 fines. Activity | Tornever Ratic va : Wetking Gpital Turnover, Ratio has tneneased. by 2-27 Hints, Net Asset Trnover Rati had also cnereatedt by 0°08 tines , Whareas, Trade Payable Tasrnover Ratio anol Trade Recivables Tanuore Ratio have declined by 1-46 tines andl ? O26 tos sebpectivelss, @BCLFA A BAA H OENNN

You might also like