A NOTE ON FINANCIAL RATIO ANALYSIS
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CALCULATING FINANCIAL RATIOS OF HLL
Let us understand how the above financial ratios are calculated using the
balance sheet and income statement of HLL, the largest fast moving consumer
goods company in India.
BALANCE SHEET OF HINDUSTAN LEVER LIMITED
|
Hindustan Lever Ltd.
Rs. Crore[1] |
Dec-96
12mths |
Dec-97
12mths |
Dec-98
12mths |
Dec-99
12mths |
Dec-00
12mths |
Dec-01
12mths |
|
|
|
|
|
|
|
|
|
Gross fixed assets |
1047.9 |
1122.8 |
1364.4 |
1454.1 |
1669.6 |
1889.45 |
|
Land & building |
223.7 |
278.3 |
347.91 |
385.6 |
425.3 |
504.97 |
|
Plant & machinery |
628 |
636.5 |
762.28 |
779.6 |
877.6 |
1013.71 |
|
Other fixed assets |
102.4 |
120.9 |
163.84 |
185 |
237.1 |
260.24 |
|
Capital WIP |
93.8 |
87.1 |
90.37 |
103.9 |
129.6 |
110.53 |
|
Less: cumulative depreciation |
326.4 |
328.8 |
400.1 |
447.1 |
511.5 |
586.9 |
|
Net fixed assets |
721.5 |
794 |
964.3 |
1007.1 |
1158.2 |
1302.55 |
|
Revalued assets |
0.6 |
0.6 |
0.6 |
0.6 |
0.6 |
0.6 |
|
Investments |
328.6 |
544.5 |
729.51 |
1068 |
1832.1 |
1668.93 |
|
In group/associate cos. |
191.8 |
253.6 |
296.46 |
299.1 |
440.3 |
352.6 |
|
In mutual funds |
2.7 |
77.7 |
77.67 |
80.8 |
104.8 |
504.42 |
|
Other investments |
134.1 |
213.2 |
355.38 |
688.1 |
1287 |
811.91 |
|
Marketable investment |
76.3 |
183.5 |
370.5 |
523.8 |
935.6 |
586.83 |
|
Market value of quoted investment |
215.3 |
573.7 |
645.14 |
863.2 |
969.9 |
593.85 |
|
Deferred tax assets |
0 |
0 |
0 |
0 |
0 |
349.61 |
|
Inventories |
903.4 |
1044.6 |
1145.68 |
1309.8 |
1181.8 |
1240.05 |
|
Raw materials and stores |
389.8 |
484.2 |
560.06 |
593.4 |
539.2 |
597.12 |
|
Raw materials |
366.3 |
455.6 |
534.78 |
565.1 |
514.6 |
568.31 |
|
Stores and spares |
23.5 |
28.6 |
25.28 |
28.3 |
24.6 |
28.81 |
|
Finished and semi-finished goods |
514.1 |
560.4 |
585.62 |
716.4 |
638.9 |
635.71 |
|
Finished goods |
470 |
521.2 |
548.63 |
673.8 |
589.7 |
587.99 |
|
Semi-finished goods |
44.1 |
39.2 |
36.99 |
42.6 |
49.2 |
47.72 |
|
Other stock |
0 |
0 |
0 |
0 |
3.78 |
7.22 |
|
Receivables |
720.8 |
582.11 |
803.16 |
860.4 |
1054.8 |
1268.7 |
|
Sundry debtors |
143.5 |
145.4 |
192.94 |
233.7 |
264.5 |
424.79 |
|
Debtors exceeding six months |
30.3 |
22.8 |
14.63 |
10.7 |
7.6 |
7.82 |
|
Accrued income |
9.3 |
8.3 |
13.68 |
27.4 |
46.4 |
45.75 |
|
Advances/loans to corporate bodies |
30.6 |
56.1 |
144.07 |
51.7 |
291.6 |
214.85 |
|
Group/associate cos. |
30.6 |
56.1 |
144.07 |
51.7 |
76.8 |
74.85 |
|
Other cos. |
0 |
0 |
0 |
0 |
0 |
0 |
|
Deposits with govt./agencies |
16.8 |
33.5 |
35.62 |
42.2 |
37.7 |
45.73 |
|
Advance payment of tax |
0 |
0.01 |
0 |
0 |
0 |
0 |
|
Other receivables |
520.6 |
338.8 |
416.85 |
505.4 |
414.6 |
537.58 |
|
Cash & bank balance |
203.3 |
574.5 |
659.88 |
810.3 |
522 |
913.15 |
|
Cash in hand |
1.3 |
2.5 |
1.59 |
5.47 |
1.47 |
1.41 |
|
Bank balance |
202.8 |
572 |
658.29 |
804.9 |
520.6 |
911.74 |
|
Intangible assets (not written off) |
0 |
0 |
89.47 |
80 |
47.3 |
22.38 |
|
Intangible assets (goodwill, etc.) |
0 |
0 |
89.47 |
80 |
47.3 |
22.38 |
|
Total Assets |
2878.1 |
3539.71 |
4392 |
5135.6 |
5796.2 |
6765.37 |
|
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[1] Rs. 1 billion = Rs. 100 crores.
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