Investment

Valuation
Ratios
Face Value
Dividend Per
Share
Profitability
Ratios
Operating
Profit(%)
Profit Before
Interest And
Tax (%)
Gross
Profit(%)
Net Profit (%)
Return On
Capital
Employed(%)
Return On
Net
Worth(%)
Return on
Long Term
Funds(%)
Liquidity And
Solvency
Ratios
Current Ratio
Quick Ratio
Debt Equity
Ratio
Long Term
Debt Equity
Ratio
Management
Efficiency
Ratios
Inventory
Turnover
Ratio
Debtors
Turnover
Ratio
Investments
Turnover

HUL12

HUL11

HUL10

ITC12

ITC11

ITC10

CP12

CP11

CP10

1.00

1.00

1.00

1.00

1.00

1.00

1.00

1.00

1.00

7.50

6.50

6.50

4.50

4.45

10.00

25.00

22.00

20.00

15.03

13.53

15.74

35.55

34.08

33.02

21.52

22.77

--

13.94

12.25

14.59

31.99

30.05

28.97

19.69

20.93

--

14.04

12.41

14.70

32.77

30.97

29.74

20.06

21.27

--

12.07

11.56

12.29

23.97

22.91

21.30

16.30

17.34

20.70

93.08

102.47

106.78

46.95

44.94

21.30

135.27

135.93

--

76.62

87.57

85.25

32.88

31.36

42.64

102.54

104.82

--

93.08

102.47

106.78

46.95

44.95

42.64

135.93

144.74

135.27

0.83
0.45

0.86
0.43

0.84
0.46

1.08
0.51

1.08
0.50

0.92
0.39

1.09
0.76

1.12
0.83

1.10
0.84

--

--

--

--

0.01

0.01

--

--

0.01

--

--

--

--

0.01

0.01

--

--

0.01

9.93

7.91

8.99

6.53

6.05

6.04

12.89

16.24

--

27.27

24.28

29.24

26.50

23.91

24.31

41.28

86.64

187.53

9.93

7.91

8.99

6.53

6.05

6.04

12.89

16.24

19.84

Ratio
Fixed Assets
Turnover
Ratio
Total Assets
Turnover
Ratio
Cash Flow
Indicator
Ratios
Dividend
Payout Ratio
Net Profit
Earning
Retention
Ratio
Earnings Per
Share
Book Value

6.26

5.63

5.35

1.81

1.69

1.58

5.14

4.24

--

6.37

8.31

7.66

1.34

1.34

1.33

6.17

6.65

--

69.99

71.20

75.20

66.35

80.24

109.63

88.50

86.65

75.08

24.13

22.71

21.25

31.98

17.06

-12.31

11.32

11.94

22.44

12.45

10.68

10.09

7.88

6.45

10.64

32.83

29.60

31.12

16.25

12.19

11.84

23.97

20.55

36.69

32.02

28.24

23.98

Cash flow for HUL

Cash flow
Rs crore)
Mar ' 12

Mar ' 11

Mar ' 10

Profit before tax

3,350.16

2,730.18

2,707.07

Net cashflow-operating activity

2,869.56

1,890.57

3,432.37

-452.45

134.99

-1,137.46

-1,722.32

-2,277.75

-2,180.32

Net inc/dec in cash and equivlnt

694.79

-252.19

114.59

Cash and equivalnt begin of year

228.15

1,892.20

1,777.62

Cash and equivalnt end of year

922.94

1,640.01

1,892.21

Net cash used in investing activity

Netcash used in fin. activity

Cash flow for ITC

(Rs in Cr)
Mar' 12

Mar' 11

Mar' 10

Profit Before Tax

8,897.53

7,268.16

6,015.31

Net CashFlow-Operating Activity

6,015.59

5,264.24

4,630.65

Net Cash Used In Investing Activity

-2,210.19

-616.22

-3,531.56

NetCash Used in Fin. Activity

-3,246.55

-3,551.64

-1,009.86

Net Inc/Dec In Cash And Equivlnt

558.85

1,096.38

89.23

Cash And Equivalnt Begin of Year

2,178.92

1,082.93

993.70

Cash And Equivalnt End Of Year

2,737.77

2,179.31

1,082.93

Cash flow for CP

Cash flow
(Rs crore)
Mar ' 12

Mar ' 11

Mar ' 10

Profit before tax

588.39

519.95

484.80

Net cashflow-operating activity

402.84

385.43

397.35

Net cash used in investing activity

-10.24

-14.50

34.52

-398.05

-322.99

-337.46

-5.45

47.93

94.41

Cash and equivalnt begin of year

161.11

347.67

253.17

Cash and equivalnt end of year

155.65

395.61

347.58

Netcash used in fin. activity

Net inc/dec in cash and equivlnt

NANLYSIS:
y

Net profit before tax showed a regular increase over the years from 2005 to 2009 but there isa decrease
in 2010 primarily due to lesser investment and lesser net sales.
y

Although there was a decline in the Net profit before tax but in 2010 Net Cash fromoperating activities
was on rise. This shows that HUL have invested heavily onadvertisement due to peer pressure i;e P&G.

In 2010 the opening Cash and Cash Equivalents is on heavy rise whi
B
h shows that the
B
losing sto
B
k in 2009 was high. So the Net sales in 2009
C
10 was low