Final Pres Bsnl

8/2/2019 Final Pres Bsnl

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Bharat Sanchar Nigam

LTD.RATIO ANALYSIS


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CLASSIFCATION OF RATIOS

Current ratios

Debt Equity ratios

Quick asset ratio

Financialratios

Gross profit ratio

Operating ratio

Net profit ratio

Operatingratios

Fixed asset turnover ratio

Earning per share

Debtors turnover ratio

Compositeratios


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GP RATIO

Mar ' 09 Mar ' 08 Mar ' 07 Mar ' 06 Mar ' 05

Gross Profit 6576.35 5934.01 4782.7 4267.44 3679.34

sales 28,738.30 26664.25 20088.63 17199.17 13028.17

GP Ratio 22.883573 22.25455 23.80799 24.81189 28.241418


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NET PROFIT RATIO


sales 28,738.30 26664.25 20088.63 17199.17 13028.17

net profit 3,000.91 2586.51 2146.36 2000.05 1727.28

Net ProfitRatio 10.442197 9.700292 10.68445 11.62876 13.25804


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OPERATING RATIO


sales 28,738.30 26664.25 20088.63 17199.17 13028.17

cost of goodssold 22,161.95 20730.24 15305.93 12931.73 9348.83

operating

expenses4,706.84 3,924.55 2945.19 2549.82 2096.95

Operating ratio 93.49 92.46 90.85 90.01 87.85


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DEBT EQUITY RATIO


Debt 6,280.52 4,009.14 2,936.84 2,495.42 1,259.77

Equity 14,094.51 10,852.94 8,447.52 6,606.81 4,853.37

Debt Equity ratio 0.4456005 0.369406 0.347657 0.377704 0.259566


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CURRENT RATIO


Current Assets 10,781.23 10,318.42 9,812.06 7,248.88 3,835.78

CurrentLiabilities 12,029.80 8,321.20 7,888.65 7,268.80 5,309.17

Current ratio 0.8962102 1.240016 1.24382 0.99726 0.722482


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FIXED ASSET RATIO


cost of goodssold 22,161.95 20730.24 15305.93 12931.73 9348.83

fixed Assets 15,337.03 8,845.63 6,509.99 6,608.57 6,304.57

Fixed AssetT.O ratio 1.4449962 2.343557 2.351145 1.956812 1.4828656


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RETURN ON NETWORTH


net profit 3,000.91 2586.51 2146.36 2000.05 1727.28

Equity 14,094.51 10,852.94 8,447.52 6,606.81 4,853.37

Return onnetworth 21.29134 23.83234 25.40817 30.27255 35.589292


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PROFIT AND LOSS A/C

Income:

Operatingincome 28,738.30 26,664.25 20,088.63 17,199.17 13,028.17

Expenses

Materialconsumed 20,931.81 19,529.88 14,376.11 12,101.28 8,720.10

Manufacturingexpenses 1,230.14 1,200.36 929.82 830.45 628.73

Personnelexpenses 1,544.57 1,367.83 1,143.13 1,039.34 882.49

Selling expenses 1,179.48 1,068.56 759.54 598.75 455.56

Adminstrativeexpenses 1,982.79 1,488.16 1,042.52 911.73 758.9

Expensescapitalised -1,131.40 -577.05 -308.85 -282.43 -144.89

Cost of sales 25,737.39 24,077.74 17,942.27 15,199.12 11,300.89

Operating profit 3,000.91 2,586.51 2,146.36 2,000.05 1,727.28

Other recurringincome 389.03 887.23 685.18 399.94 235.65

Adjusted PBDIT 3,389.94 3,473.74 2,831.54 2,399.99 1,962.93

Financialexpenses 471.56 455.75 350.24 234.3 225.96

Depreciation 652.31 586.29 520.94 450.16 382.6


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CNTDOther writeoffs 64.35 85.02 73.78 67.12 51.64

Adjusted PBT 2,201.72 2,346.68 1,886.58 1,648.41 1,302.73

Tax charges 547.55 660.37 524.93 415.5 482.55

Adjusted PAT 1,654.17 1,686.31 1,361.65 1,232.91 820.18

Non recurringitems 374.75 227.15 167.23 4.04 -6.82

Other noncashadjustments - -0.07 - -1.54 -3.02

Reported netprofit 2,028.92 1,913.39 1,528.88 1,235.41 810.34

Earningsbeforeappropriation 3,042.75 2,690.15 2,094.54 1,601.21 934.05

Equitydividend 578.43 578.07 497.94 452.19 282.11

Preferencedividend - - - - -

Dividend tax 81.25 98.25 69.84 63.42 36.14

Retained

earnings 2,383.07 2,013.83 1,526.76 1,085.60 615.8


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BALANCE SHEET OF BSNL

Sources of funds

Owner's fund

Equity sharecapital 385.54 385.41 382.87 361.79 353

Share

applicationmoney - - - - 3.83

Preferenceshare capital - - - - -

Reserves &surplus 7,428.45 6,458.39 5,127.81 3,749.60 3,236.77

Loan fundsSecured loans 2,461.99 2,022.04 822.76 489.81 942.65

Unsecuredloans 3,818.53 1,987.10 2,114.08 2,005.61 317.12

Total 14,094.51 10,852.94 8,447.52 6,606.81 4,853.37


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Uses of funds

Fixed assets

Gross block 10,830.83 8,775.80 7,971.55 6,611.95 5,985.40

Less :revaluationreserve 25.51 25.95 26.39 - -

Less :accumulateddepreciation 5,443.52 4,894.54 4,401.51 3,454.28 3,023.69

Net block 5,361.80 3,855.31 3,543.65 3,157.67 2,961.71

Capital work-in-

progress 5,064.96 2,513.32 951.19 538.84 286.09

Investments 4,910.27 2,477.00 2,015.15 2,912.06 3,056.77

Net current assets

Current assets,loans &advances 10,781.23 10,318.42 9,812.06 7,248.88 3,835.78

Less : currentliabilities &provisions 12,029.80 8,321.20 7,888.65 7,268.80 5,309.17

Total net currentassets -1,248.57 1,997.22 1,923.41 -19.92 -1,473.39

Miscellaneousexpenses notwritten 6.05 10.09 14.12 18.16 22.19

Total 14,094.51 10,852.94 8,447.52 6,606.81 4,853.37


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Final Pres Bsnl

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