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Common Size Financial Statements Analysis

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6 views2 pages

Common Size Financial Statements Analysis

SAMPLE

Uploaded by

growmore.v2.3
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd

Common Size P&L

Rs Cr Mar-08 Mar-09 Mar-10 Mar-11 Mar-12 Mar-13 Mar-14 Mar-15 Mar-16 Mar-17
Sales 100% 100% 100% 100% 100% 100% 100% 100% 100% 100%
Raw Material Cost #DIV/0! #DIV/0! #DIV/0! 69% 70% 71% 69% 68% 69% 70%
Change in Inventory #DIV/0! #DIV/0! #DIV/0! 0% 1% 3% 1% -1% 1% 2%
Power and Fuel #DIV/0! #DIV/0! #DIV/0! 0% 0% 0% 0% 0% 0% 0%
Other Mfr. Exp #DIV/0! #DIV/0! #DIV/0! 2% 2% 2% 2% 2% 1% 1%
Employee Cost #DIV/0! #DIV/0! #DIV/0! 7% 7% 7% 7% 7% 8% 8%
Selling and Admin Cost #DIV/0! #DIV/0! #DIV/0! 8% 8% 8% 7% 7% 9% 10%
Other Expenses #DIV/0! #DIV/0! #DIV/0! 1% 1% 2% 1% 1% 2% 2%
Operating Profit #DIV/0! #DIV/0! #DIV/0! 12% 12% 8% 13% 16% 9% 7%
Other Income #DIV/0! #DIV/0! #DIV/0! 1% 1% 1% 2% 1% 1% 1%
Depreciation #DIV/0! #DIV/0! #DIV/0! 0% 0% 1% 1% 1% 2% 2%
Interest #DIV/0! #DIV/0! #DIV/0! 2% 1% 1% 1% 1% 2% 1%
Profit Before Tax #DIV/0! #DIV/0! #DIV/0! 12% 12% 13% 15% 14% 9% 8%
Tax #DIV/0! #DIV/0! #DIV/0! 4% 4% 2% 2% 3% 2% 2%
Net Profit #DIV/0! #DIV/0! #DIV/0! 8% 9% 11% 13% 11% 7% 6%
Dividend Amount #DIV/0! #DIV/0! #DIV/0! 3% 3% 0% 7% 3% 3% 3%

Common Size Balance Sheet


Rs Cr Mar-08 Mar-09 Mar-10 Mar-11 Mar-12 Mar-13 Mar-14 Mar-15 Mar-16 Mar-17
Equity Share Capital #DIV/0! #DIV/0! #DIV/0! 5% 5% 5% 3% 2% 2% 2%
Reserves #DIV/0! #DIV/0! #DIV/0! 27% 36% 49% 50% 36% 45% 47%
Borrowings #DIV/0! #DIV/0! #DIV/0! 27% 24% 13% 14% 26% 18% 11%
Other Liabilities #DIV/0! #DIV/0! #DIV/0! 41% 35% 34% 32% 36% 35% 39%
Total Liabilities 100% 100% 100% 100% 100% 100% 100% 100% 100% 100%
Net Block #DIV/0! #DIV/0! #DIV/0! 36% 32% 33% 25% 51% 57% 53%
Capital Work in Progress #DIV/0! #DIV/0! #DIV/0! 0% 0% 1% 0% 0% 0% 1%
Investments #DIV/0! #DIV/0! #DIV/0! 15% 20% 20% 21% 10% 10% 11%
Other Assets #DIV/0! #DIV/0! #DIV/0! 49% 47% 47% 53% 39% 32% 35%
Total Assets 100% 100% 100% 100% 100% 100% 100% 100% 100% 100%
Receivables #DIV/0! #DIV/0! #DIV/0! 23% 21% 17% 13% 9% 12% 12%
Inventory #DIV/0! #DIV/0! #DIV/0! 13% 13% 17% 14% 11% 13% 14%
Cash & Bank #DIV/0! #DIV/0! #DIV/0! 7% 5% 2% 17% 14% 2% 4%
A common-size financial statement is displays line
items as a percentage of one selected or common
figure. Creating common-size financial statements
makes it easier to analyze a company over time and
compare it with its peers. Using common-size financial
statements helps investors spot trends that a raw
financial statement may not uncover.

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