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Financial Analysis of M/s Koutons Industries

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An assignment of Mgmt. students of NITIE, Mumbai on Financial Anaysis of M/s Koutons India Pvy. Ltd.

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Financial Analysis of M/s Koutons Industries

  1. 1. Financial Accounting Presentation on “ K OUTON S” THE WAY AHEAD…ALWAYS Submitted by, Pratik Singh (Roll no. 77) Rahul Swarnkar (Roll no. 79) Manoj Nolkha (Roll no. 99) Vibhu Ganesan (Roll no. 114) Vinay kumar (Roll no. 116) Yogesh Sawarkar (Roll no. 119) Subhrajyoti Parida (Roll no. 124)
  2. 2. History "Value for Money and High on Fashion"
  3. 3. Presence In 2002 Company Inaugurated it’s 1 st retail store in Delhi. EBO – Exclusive Brand Outlet 2004 2005 2006 2008 2010 EBO-1400+ Cities - 505 EBO-27 Primarily in Northern Region EBO-74 Cities - 43 EBO-206 Cities - 106 EBO-1175 Cities - 450
  4. 4. Financial Analysis Tools: Horizontal P/L ACCOUNT FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10* Total income 634.24 991.03 1259.68 1205.44 Total expenditure 581.63 885.86 1138.86 987.73 Profit ( Before Tax & others ) 52.61 105.16 120.81 217.71 PAT 34.48 69.48 79.54 83.59 EPS 14.22 23.79 26.04 27.36
  5. 5. P/L ACCOUNT
  6. 6. <ul><li>Total income is obtained from :- </li></ul><ul><li>  </li></ul><ul><li>Total sales (Domestic market) </li></ul><ul><li>Total sales (Exports) </li></ul><ul><li>Increase in Stocks (Closing Stock –Opening Stock) </li></ul><ul><li>Other miscellaneous Income of the individual Fiscal Years from 2006-07 to 2009-10 </li></ul><ul><li>(Un audited). </li></ul><ul><li>  </li></ul><ul><li>Company has experienced continuous rise in its total income (through sales and other miscellaneous sources) from FY 2006-07 to 2008-09, except from FY 2008-09 to 2009-10 wherein there is a slight dip in total income by nearly 4.3%. </li></ul><ul><li>Possible reasons :   </li></ul><ul><li>Fall in exports </li></ul><ul><li>Decrease in income from non-operating sources like, failure in recovery of commission from franchisees for usage of company‘s facilities through COFO scheme, and delays in payments from franchisees through FOFO scheme in the concerned Fiscal Year. </li></ul><ul><li>  </li></ul>P/L ACCOUNT
  7. 7. P/L ACCOUNT
  8. 8. <ul><li>Across all FYs from 2006-07 to 2008-09, company has witnessed rise in its total expenditures, but from FY 2008-09 to 2009-10 company has managed to reduce its total expenditure by nearly 13.30 % </li></ul><ul><li>Since company has registered negative growth in expenditure, its net profit has zoomed up in spite of decrease in total income </li></ul><ul><li>Possible reason: </li></ul><ul><li>Achieved through further streamlining of its production , logistics and sales systems (reducing FOFO and COFO type outlets and opening of more COCO types) </li></ul><ul><li>Cost cutting through reduction of non-value adding layers between the producer and customer, and within the organization itself </li></ul>P/L ACCOUNT
  9. 9. P/L ACCOUNT
  10. 10. <ul><li>Quite evidently, profit (before tax and others) has been significantly increasing across last four fiscal years </li></ul><ul><li>Profit before tax has increased in spite of decrease in total income since total expenditures of the company has reduced in the corresponding fiscal year </li></ul><ul><li>As noticed ,Company has registered a significant growth of nearly 80% </li></ul>P/L ACCOUNT
  11. 11. P/L ACCOUNT
  12. 12. <ul><li>Profit after tax is calculated after the following necessary deductions from Profit before tax :- </li></ul><ul><li>Income Tax </li></ul><ul><li>Fringe Benefit Tax </li></ul><ul><li>Wealth Tax </li></ul><ul><li>Deferred tax liability </li></ul><ul><li>Profit after tax has been also significantly increasing since FY 2006-07 till the FY 2009-10 </li></ul><ul><li>As compared to the 80 % growth rate of profit before tax w.r.t 2008-09 FY, profit after tax has grown only by 3.5 % </li></ul><ul><li>This shows a significant contribution by the company towards tax expenses </li></ul>P/L ACCOUNT
  13. 13. P/L ACCOUNT
  14. 14. <ul><li>Basic earnings per share are calculated by dividing the net profit or loss for the period attributable to equity shareholders by weighted average number of equity shares outstanding during the period </li></ul><ul><li>The EPS has always shown a rising trend, although the rate of increase dipping </li></ul><ul><li>It has increased from 14.22 in 2006-07 to 27.36 in 2009-10 </li></ul>P/L ACCOUNT
  15. 15. Figures in crores Financial Analysis Tools: Horizontal Balance Sheet Parameter FY 2006-07 FY 2007-08 FY 2008-09 Total Funds Available 374.7 771.9 1051.58 Net Block 50.02 72.25 114.68 Current Assets 456.06 814.28 1090.36 Current Liabilities 132.01 158.27 169.49 Net Current Assets 324.05 656.01 920.86
  16. 16. Balance Sheet
  17. 17. <ul><li>Major sources of funds for the company :- </li></ul><ul><li>Shareholder’s funds through equities, preferential stocks and debentures </li></ul><ul><li>Loans </li></ul><ul><li>Deferred tax liabilities </li></ul><ul><li>With respect to the graph, total funds available with the company has increased year after year </li></ul><ul><li>Conclusion:- </li></ul><ul><li>Increased market capitalization </li></ul><ul><li>Firm trust of institutional investors and other financers </li></ul><ul><li>Assured financial performance of the company </li></ul>Balance Sheet
  18. 18. Balance Sheet
  19. 19. <ul><li>Net Block = Gross Block – Depreciations </li></ul><ul><li>Where , Gross Block refers to total worth of fixed assets with a company </li></ul><ul><li>Ex. Plant & machinery, roads, buildings, furniture etc. </li></ul><ul><li>As per the graph, the net block has increased across the fiscal years , from 2006-07 to 2008-09 </li></ul><ul><li>Conclusion:- </li></ul><ul><li>Aggressively investing in expansion ,and up gradation of existing infrastructures for future business growth </li></ul><ul><li>Sufficient fixed assets prepare the company to absorb financial exigencies and still register positive income </li></ul>Balance Sheet
  20. 20. Balance Sheet
  21. 21. <ul><li>Current assets:- </li></ul><ul><li>Can be converted to cash in shorter period of time as compared to Fixed assets. </li></ul><ul><li>Inventories </li></ul><ul><li>Sundry debtors </li></ul><ul><li>Cash & bank balances </li></ul><ul><li>Loans and advances </li></ul><ul><li>As per the graph, total current assets have increased across the fiscal years , from 2006-07 to 2008-09 , along with net block </li></ul><ul><li>Conclusion:- </li></ul><ul><li>Company has a sufficient capacity to absorb short term , less valued financial exigencies </li></ul><ul><li>Capable of meeting daily production/business requirements and avoid production shortfalls </li></ul>Balance Sheet
  22. 22. Balance Sheet
  23. 23. <ul><li>Current liabilities :- </li></ul><ul><li>Refers to short-term liabilities or debts of a company. </li></ul><ul><li>As per the graph, total current liabilities has increased at a quite lesser rate w.r.t the assets across the fiscal years from 2006-07 to 2008-09 </li></ul><ul><li>Conclusion:- </li></ul><ul><li>Efficient asset management by company to keep the liabilities within safe limits </li></ul><ul><li>With sufficient asset in hand, company can pay off the lesser current liabilities at greater ease </li></ul>Balance Sheet
  24. 24. Balance Sheet
  25. 25. <ul><li>Net Current Assets:- </li></ul><ul><li>Effective current assets less current liabilities </li></ul><ul><li>Net Current Assets : Current Assets – Current Liabilities </li></ul><ul><li>As per the graph, net current assets have increased across the fiscal years, from 2006-07 to 2008-09, along with net block </li></ul><ul><li>Conclusion:- </li></ul><ul><li>Capable of absorbing short term, less valued financial exigencies </li></ul><ul><li>Higher net current asset is owing to lesser liabilities of the company </li></ul>Balance Sheet
  26. 26. (in crores INR) Cash Flow Statement Cash Flow from Operating activities = Net loss/profit before tax ± Non-operating activities Cash Flow from Investing activities = Sale - Purchase – Misc. Expenditure ± other Investment Cash Flow from Financial activities = Share capital + Borrowing(long/short term) ± Interest
  27. 27. <ul><li>Cash flow from operating activities increases from FY(06-07 to 08-09) </li></ul><ul><li>Increase in Operating activities </li></ul><ul><li>Cash flow from Investing activities increases by 100% from FY(07-08 to 08-09) </li></ul><ul><li>After FY(07-08) company follow aggressive approach towards expansion of business and have given larger dividend payouts on account of mutual fund </li></ul><ul><li>Cash flow from Financial activities decreases to half from FY(07-08 to 08-09) </li></ul><ul><li>Substantial repayment of long terms borrowing from FY(07-08 to 08-09) </li></ul>Cash Flow Statement
  28. 28. Du Pont Financial Analysis Chart: Particulars  Gross Profit ratio Total Asset Turn Over ratio Return on Asset (ROA) Return on Equity (ROE) FY 2006-07 0.046 1.695 0.078 0.143 FY 2007-08 0.087 1.447 0.126 0.169 FY 2008-09 0.075 0.281 0.021 0.189
  29. 29. <ul><li>Sources & References </li></ul><ul><li>www.koutonsparivar.com </li></ul><ul><li>www.icicidirect.com </li></ul><ul><li>www.statindia.com </li></ul>
  30. 30. Thank You

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