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Name : Doshi Khyati D Sub: Financial management Project: Ratio Analysis Sector: Infrastructure Company name: Jkumar Infraprojects

Ltd. Roll No 14 Sem II

J Kumar Infraprojects came out with its initial public offering (IPO) in January 2008 with a price band between Rs 110 and Rs 120 consisting of 6.5 million equity shares of rs 10 each for cash. Company profile: The company is basically involved infrastructure and civil engineering development. It undertakes construction of flyovers, bridges, commercial buildings, sports complex, minor irrigation projects and some other allied activities.

BALANCE SHEET Particulars SOURCES OF FUNDS : SHAREHOLDER'S FUNDS : (a) Share Capital (b) Reserves & Surplus LOAN FUNDS (a) Secured Loan (b) Unsecured Loan Deferred Tax Liability TOTAL APPLICATION OF FUNDS : FIXED ASSETS Gross Block Less : Accumulated Depreciation Net Block INVESTMENT CURRENT ASSETS, LOANS & ADVANCES Inventories Sundry Debtors Cash & Band Balance 207.24 1300.53 485.08 25 2017.85 207.2 4 1019. 75 382.6 1 0 11.39 1620. 99 124. 95 90.1 2 264. 45 1 6.93 487. 46 9-Mar Value (Rs. in Million) 8Mar 7Mar

1212.51 201.76 1010.75 9.52 362.32 296.66 242.49

673.3 1 95.5 577.8 1 184.1 1 61.59 149.7 442.4

385. 39 34.7 8 350. 61 --32.8 7 12.7 9 110.

Other Current Assets Loans & Advances LESS : CURRENT LIABILITIES & PROVISIONS Current Liabilities Provisions NET CURRENT ASSETS (I) - (II) MISCELLANEOUS EXPENSES (To the extent not written off or adjusted) TOTAL

151.68 749.94 521.54 330.87 950.69 46.88 2017.85

9 78.96 417.2 174.4 9 172.7 802.7 5 56.33 1620. 99

28 9.27 118. 55 108. 38 39.9 135. 49 1.36 487. 46

PROFIT & LOSS ACCOUNT Particulars INCOME Income from Operation Other Income Total 1 : EXPENDITURE Construction Expenses Employee's Remuneration & Benefits Administration, Selling & Other Expenses Interest & Financial Charges Depreciation Total 2 : PROFIT/LOSS BEFORE TAXATION (1-2) Less: Provision for Taxation Current Deferred Tax Liability Fringe Benefit Tax PROFIT/LOSS AFTER TAXATION Less: Appropriations Proposed Dividend on Equity Shares Corporate Tax on Proposed Dividend on Equity Shares BALANCE OF PROFIT CARRIED TO BALANCE SHEET 41.45 7.05 280.78 31.09 5.28 158.6 ----80.08 144.58 13.61 1.46 329.28 95.13 4.45 1.3 194.97 35.2 5.72 0.58 80.08 3139.46 87.97 233.25 79.82 106.71 3647.2 488.94 1593.13 39.53 120.83 59.97 60.92 1874.38 295.85 888.77 13.5 56.81 22.9 30.01 1012 121.59 4064.61 71.53 4136.14 2142.43 27.81 2170.23 1126.56 7.04 1133.6 9-Mar 8-Mar 7-Mar Value (Rs. in Million)

Cash Flow Statement Particulars

Mar-09 Value (Rs. in Million)

Mar-08

Mar-07

Net Profit Before Tax and Extraordinary Items Net Cash From Operating Activities Net Cash (used in)/from Investing Activities Net Cash (used in)/from Financing Activities Net (decrease)/increase In Cash and Cash Equivalents Opening Cash & Cash Equivalents Closing Cash & Cash Equivalents Ratio Analysis As on Profitability Gross Margin (%) Operating Margin (%) Net Profit Margin (%) Adjusted Net Profit Margin (%) Asset Turnover(x) 20.10 12.20 8.10 8.10 2.20

488.94 141.8 -325.79 -16 -199.99 442.49 242.49

295.85 -69.58 -453.75 855.55 332.21 110.28 442.49

121.59 177.63 251.06 126.45 53.02 57.25 110.28

31-Mar-09

31-Mar-08 23.80 15.30 9.10 9.10 2.00

31-Mar-07 19.90 12.20 7.10 7.10 3.10

Profitability ratios (2008-09)


Gross Profit ratio = Sales-Cost of goods sold X 100

Sales = 4136.14 Net Profit Margin = Net profit before interest and tax X

100 Sales =
Cash profit ratio = Cash profit Ratio X 100

Sales Where cash profit = Net profit + depreciation


Return on Total Assets= Net profit after Tax

X 100

Total Assets Return on Shareholders Funds / Return on Net Worth

= Net profit after interest and tax X 100 Net Worth Where net worth = Equity capital + Reserves and Surplus Return on Equity = Profit after tax X Net Sales Total Assets Net Sales Total Assets Worth X Net

ROE = Net profit margin X Total Assets turnover ratio X Total Assets to net worth

10

10

11

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