Annual report - ratio analysis

1. BAJAJ AUTO LIMITED
Presented by -
Sachin Rai

2. Directors report -
The directors present annual report and the audited statements of
accounts for the year ended 31 March 2011
The highlights are as under:-
Units 2009 - 10 2010 - 11
Two-wheelers 25,11,643 33,87,070
Three wheelers 3,40,937 4,36,884
Total 28,52,580 38,23,954
Of which Exports 8,91,002 12,03,718

3. Cont….
Dividend -
Dividend paid for the year ended 31 March 2010 was Rs.22
per share but for the year ended 31 march 2011 the dividend for their
shareholders is Rs 40 per share.
Capacity Expansion –
The company plans to maintain the capacity of two
and three-wheelers at the current level of 5,040,000 numbers per
annum during the year ending 31 March 2012.
New Projects –
The 4 wheel vehicle development work is under progress
and commercial launch of the first product from this platform is
scheduled for 2012.

4. Ratio analysis-
Current Ratio = current assets/current liabilities
= 1682.95/2426.65
= 0.69
Net Profit Ratio = ( Net profit/net sales)
= (3339.78/15998.12) 100
= 20.87 %
Stock Working Capital Ratio = stock/working capital
= 317.59/ 69.86
= 4.54 %

5. Cont…….
Gross Profit Ratio = (Gross profit/Net Sales) 100
= (3626.20/15998.12) 100
= 22.67 %
Expenses Ratio = (Expenses/Net Sales) 100
= (13365.20/15998.20) 100
= 83.5%

6. Ratio Analysis -
 Gross profit margin is decrease in year 2011 as compare to
2010 because the cost of goods sold is high.
 Net profit margin is increase in 2011 as compare to 2010
because the net income is increase in 2011.
 Current ratio is increase in 2011 as compare to 2010
because the total assets is increase with respect to total
liabilities.
 Dividend per share is increase in 2011 because the profit
is increase in year 2011.
 Debt equity ratio is decrease in 2011 because the
shareholders equity is increase as compare to total
liabilities.

7. Conclusion -
 Annual report is a detail information of the financial
condition of the company.
 Annual report includes profit & loss account, balance
sheet and cash flow statements of the company.
 The annual accounts of the subsidiary companies and the
related detailed information will be made available to the
members of the company and its subsidiary companies,
seeking such information at any point of time.

8. THANK YOU