1. Vinayak Kashyape (157780592116)
SOM-LALIT INSTITUTE OF BUSINESS MANAGEMENT
AHMEDABAD
778

2. Presentation Flow
 Introduction
 Problem Definition
 Research Methodology
 Data Analysis and Interpretation
 Findings
 Conclusion and Recommendations
 Contribution and Learnings
 Limitations of the Study
 References

3. Introduction
 About the Industry – Telecom Industry
 India's telecommunication network is the second largest in the
world based on the total number of telephone users (both fixed and
mobile phone).
 According to the Department of Telecommunication of India
(DoT), as on March 2015, India has 302.35 million internet
connections.
 India has the world's second-largest mobile phone user base with
over 929.37 million users as of May 2012.
 It has the world's second-largest Internet user-base with over 300
million as of June 2015.
 Vodafone, Idea, Airtel, Tata, Aircel and Reliance are some of the
major players in the telecom industry.

4. Introduction
 About the Industry – Telecom Industry
Total telephone
subscribers
1.058 billion
Mobile
subscribers
1.033 billion (Mar.
2016)
Fixed
linesubscribers
25.22
million (Mar.
2016)
Monthly
telephone
additions (Net)
6.98 million (Mar.
2016)
Internet users 462.12
million(January
2016)
Broadband
internet users
149.75
million (Mar. 2016)
Internet
penetration
34.8%
(January 2016)
Share of World
Internet Users
13.5%
(January 2016)

5. Introduction
 About the company – Idea Cellular Limited
 Idea Cellular is an Aditya Birla Group Company, India's first
truly multinational corporation.
 Idea is a pan-India integrated GSM operator offering 2G and 3G
services, and has its own NLD and ILD operations, and ISP license.
 Idea has won spectrum to launch 4G services across 10 key
markets and has initiated multiple steps towards introduction of
4G LTE services on 1800 MHz, in a phased manner from calendar
year 2016 onwards.

6. Introduction
 About the company – Idea Cellular Limited
 With revenue in excess of $5 billion; revenue market share of
nearly 18.2% (as on Q4FY15); and subscriber base of over 165 million,
Idea is one of the top 3 mobile operators.
 Idea is the sixth largest mobile operator in the world, based on
number of subscribers in single country operations.
 Idea carries traffic of over 2 billion minutes a day.
 Idea has a deep rooted network across the length and breadth of the
country comprising of over 1,49,196 cell sites covering 7,513 towns
and 3,63,580 villages as on Q1FY16.

7. Problem Definition
 Background of the study – To understand Preparation,
Presentation and Analysis of Financial Statements of Idea Cellular
Limited.
 Problem Statement – Preparation, Presentation and Analysis
of Financial Statements of Idea Cellular Limited.
 Research Objective – To understand the Financials of Idea
Cellular Limited.

8. Research Methodology
 Research Design - “Descriptive Research” method was used.
The problem statement was clearly defined i.e. Preparation and
Presentation of Financial Statements. The data was limited and the
population of the data to be studied was clearly defined i.e. the data
relating to IMCSL and ICL (Wi-Fi Business).
 Data Source - Both Primary and Secondary sources of data were
used in the project.
 Research Instrument – Data was collected through interviews
with users and through system.

9. Data Analysis & Interpretation
 Data Analysis is “the process of inspecting, cleaning,
transforming and modelling data with the goal of
discovering useful information, suggesting conclusions
and supporting decision-making.”

10. Data Analysis & Interpretation
 Data Interpretation is the process of “critiquing and
determining the significance of important information,
such as survey results, experimental findings,
observations or narrative reports.”

11. Data Analysis & Interpretation
 Idea Cellular Limited prepares Financial Statements
for Wi-Fi and IMCSL on monthly basis.
 These Statements are then analysed on Month-on-
Month basis and also on Year-on-Year basis.
 The Financial Statements of Wi-Fi and IMCSL are
prepared in actual figures in ₹.

12. Data Analysis & Interpretation
 Revenue of the Company is based on the number of
connections made per month.
 The initial revenue of company is quite low in case of
Wi-Fi. In case of IMCSL, there is no revenue as yet.
 The costs are huge since these businesses are new.
Major Costs includes Fibre Optic cost, Cost of
Customer Acquisition (COCA), Cost of Supplier
Acquisition (COSA), Marketing and Advertising
Costs, Bad Debts and Depreciation.

13. Findings
 The Wi-Fi business and IMCSL have not yet achieved
the break-even point.
 The accounting of these are done on the monthly
basis.
 There are various variances in the Financials and these
are analysed on a monthly basis and also on yearly
basis.
 These variances occur due to various reasons such as
Bad Debts, Wrong Data Entry, Wrong Booking of
Rentals, High Costs of Optic Fibre Cable (OFC) etc.

14. Conclusion & Recommendation
 Conclusion - The Wi-Fi business and IMCSL are still
not at breakeven. The reason being, these are the
newly set up businesses. Hence, the revenues are lower
than the costs in IMCSL as well as Wi-Fi (ICL).
 Recommendation - The company should try to
increase the revenue in Wi-Fi business by increasing
the number of connections and should try to generate
revenue from IMCSL.

15. Contribution and Learning from the
project
 Benefits to the organization – Helped the
organisation in the preparation of the financials
for the month of May and June.
 Learning – The project helped in understanding
the preparation and presentation of financial
statements in the telecom industry.

16. Limitations of the study
 Time Bounding
 The study of Financials of a company requires more time to
measure the exact impact. As an intern, I could study the effect
during the internship period only. Thus, the data based on very
short time period may prove wrong in future due to change in
trend or any other reason.
 Confidentiality
 The data relating to the financials of the company contains some
confidential information and figures. The management did not
allow the use of such figures in the report.
 Technical Problems
 There were some technical problems while extracting the data
from the system. The formatting sometimes gets disturbed while
taking the dump from the system into the excel sheet.

17. References
 www.wikipedia.org
 www.ideacellular.com
 Financial Statements of the Company
 Oracle System of the Company

18. Thank You!