6|Page

Chapter 3

Data Findings & Analysis

7|Page

The term Ratio refers to the numerical and quantitative relationship

between two items or variables. This relationship can be exposed as:
Percentages
Fractions
Proportion of numbers
Ratio analysis is defined as the systematic use of the ratio to interpret the
financial statements. So that the strengths and weaknesses of a firm, as well as
its historical performance and current financial condition can be determined
Ratio reflects a quantitative relationship helps to form a quantitative
judgment.
Ratios are relative figures reflecting the relation between variables. They
enable analyst to draw conclusions regarding financial operations. They use of
ratios as a tool of financial analysis involves the comparison with related facts.
This is the basis of ratio analysis. The basis of ratio analysis is of three types.
Past ratios, calculated from past financial statements of the firm.
Competitors ratio, of the sum most progressive and successful
competitor firm at the same point of time.
Industry ratio, the industry ratios to which the firm belongs to projected
ratios, ratios of the future developed from the projected or pro form
financial statements.
CLASSIFICATIONS OF RATIOS
The use of ratio analysis is not confined to financial manager only. There are
different parties interested in the ratio analysis for knowing the financial
position of a firm for different purposes. Various accounting ratios can be
classified as follows:
1. Traditional Classification
2. Functional Classification
3. Significance ratios
1. Traditional Classification
It includes the following.
Balance sheet (or) position statement ratio: They deal with the relationship
between two balance sheet items, e.g. the ratio of current assets to current
liabilities etc., both the items must, however, pertain to the same balance
sheet.

8|Page

Profit & loss account (or) revenue statement ratios: These ratios deal with the
relationship between two profit & loss account items, e.g. the ratio of gross
profit to sales etc.
Composite (or) inter statement ratios: These ratios exhibit the relation
between a profit & loss account or income statement item and a balance sheet
items, e.g. stock turnover ratio, or the ratio of total assets to sales.
2. Functional Classification
These include liquidity ratios, long term solvency and leverage ratios, activity
ratios and profitability ratios.
3. Significance ratios
Some ratios are important than others and the firm may classify them as
primary and secondary ratios. The primary ratio is one, which is of the prime
importance to a concern. The other ratios that support the primary ratio are
called secondary ratios.
IN THE VIEW OF FUNCTIONAL CLASSIFICATION THE RATIOS
ANALYSES ARE:
Liquidity ratio
Leverage ratio
Activity ratio
Profitability ratio
1. LIQUIDITY RATIOS
Liquidity refers to the ability of a concern to meet its current obligations as
&when there becomes due. The short term obligations of a firm can be met
only when there are sufficient liquid assets. The short term obligations are met
by realizing amounts from current, floating (or) circulating assets The current
assets should either be calculated liquid (or) near liquidity. They should be
convertible into cash for paying obligations of short term nature. The
sufficiency (or) insufficiency of current assets should be assessed by comparing
them with short term current liabilities. If current assets can pay off current
liabilities, then liquidity position will be satisfactory.
To measure the liquidity of a firm the following ratios can be calculated
Current ratio
Quick (or) Acid-test (or) Liquid ratio
Absolute liquid ratio (or) Cash position ratio
(a) CURRENT RATIO:
Current ratio may be defined as the relationship between current assets and
current liabilities. This ratio also known as Working capital ratio is a measure of

9|Page

general liquidity and is most widely used to make the analysis of a short-term
financial position (or) liquidity of a firm.
b) QUICK RATIO
Quick ratio is a test of liquidity than the current ratio. The term liquidity refers
to the ability of a firm to pay its short-term obligations as & when they become
due.
Quick ratio may be defined as the relationship between quick or liquid assets
and current liabilities. An asset is said to be liquid if it is converted into cash
within a short period without loss of value.
(c) ABSOLUTE LIQUID RATIO
Although receivable, debtors and bills receivable are generally more liquid than
inventories, yet there may be doubts regarding their realization into cash
immediately or in time. Hence, absolute liquid ratio should also be calculated
together with current ratio and quick ratio so as to exclude even receivables
from the current assets and find out the absolute liquid assets.
2. LEVERAGE RATIOS
The leverage or solvency ratio refers to the ability of a concern to meet its long
term obligations. Accordingly, long term solvency ratios indicate firms ability
to meet the fixed interest and costs and repayment schedules associated with
its long term borrowings.
The following ratio serves the purpose of determining the solvency of the
concern.
(a) PROPRIETORY RATIO
A variant to the debt-equity ratio is the proprietary ratio which is also known
as equity ratio. This ratio establishes relationship between shareholders funds
to total assets of the firm.
3. ACTIVITY RATIOS
Funds are invested in various assets in business to make sales and earn profits.
The efficiency with which assets are managed directly affects the volume of
sales.
Activity ratios measure the efficiency (or) effectiveness with which a firm
manages its resources (or) assets. These ratios are also called Turn over
ratios because they indicate the speed with which assets are converted or
turned over into sales.
Working capital turnover ratio
Fixed assets turnover ratio

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Capital turnover ratio

Current assets to fixed assets ratio
(a) WORKING CAPITAL TURNOVER RATIO
Working capital of a concern is directly related to sales. It indicates the velocity
of the utilization of net working capital. This indicates the no. of times the
working capital is turned over in the course of a year. A higher ratio indicates
efficient utilization of working capital and a lower ratio indicates inefficient
utilization. Working capital turnover ratio=cost of goods sold/working
Capital.
4. PROFITABILITY RATIOS The primary objectives of business undertaking are to earn profits. Because
profit is the engine, that drives the business enterprise.
Net profit ratio
Return on total assets
Reserves and surplus to capital ratio
Earnings per share
Operating profit ratio
Price earnings ratio
(a) NET PROFIT RATIO Net profit ratio establishes a relationship between net profit (after tax) and
sales and indicates the efficiency of the management in manufacturing, selling
administrative and other activities of the firm.
It also indicates the firms capacity to face adverse economic conditions such
as price competitors, low demand etc. Obviously higher the ratio, the better is
the profitability.
(e) OPERATING PROFIT RATIO Operating ratio establishes the relationship between cost of goods sold and
other operating expenses on the one hand and the sales on the other.
However 75 to 85% may be considered to be a good ratio in case of a
manufacturing under taking. Operating profit ratio is calculated by dividing
operating profit by sales.

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Analysis from Secondary Data:

Balance Sheet for five years is given below:
BALANCE SHEET OF HINDUSTHAN NATIONAL GLASS AND INDUSTRIES LIMITED
Sources of Fund
Total Share Capital
Equity Share Capital
Share Application Money
Preferance Share Capital
Reserves
Revaluation Reserves
Net Worth
Secured Loans
Total Debt
Total Liabilities

Mar '08 Mar '09 Mar '10 Mar '11 Mar '12
11.04
11.04
17.47
17.47
17.47
11.04
11.04
17.47
17.47
17.47
0
0
0
0
0
0
0
0
0
0
150.11
183.1
740.11
813.95
926.07
40.57
33.89
106.02
103.77
99.23
201.72
228.03
863.6
935.19 1042.77
156.56
178.85
287.22
415.24
548.62
246.19
246.69
417.5
506.35
564.73
447.91
474.72
1281.1 1441.54
1607.5

Application of Funds

Mar '08

Gross Block
Less: Accum Depreciation
NET Block
Capital Work in Progress
Investments
Inventories
Sundry Debtors
Cash & Bank Balance
Total Current Assets
Loans and Advances
Fixed Deposits
Total CA, Loans And Advances
Deffered Credit
Current Liabilities
Provisions
Total CL & Provisions
Net Current Assets
Miscellaneous Expenses
Total Assets
Contingent Liabilities
Book Value (Rs)

Mar '09

534.04
559.63
204.27
224.72
329.77
334.91
18.42
36.53
0.86
10.87
101.29
93.33
92.17
89.77
1.37
0.64
194.83 183.7$
31.95
49.15
0
0
226.78
232.89
0
0
118.44
118.83
9.45
21.64
127.89
140.47
98.89
92.42
0
0
447.94
474.73
37.96
42.39
145.93
175.8

Mar '10
1257.46
410.31
847.15
45.11
114.59
164.15
164.15
16.21
344.86
164.61
0.58
510.05
0
195.93
39.87
235.8
274.25
0
1281.1
41.14
686

Mar '11
1378.99
472.51
906.48
82.03
104.58
215.78
215.78
11.18
454.15
210.47
0.22
664.84
0
258.53
57.89
316.42
348.42
0
1441.51
129.57
475.97

Mar '12
1661.49
545.21
1116.28
27.47
147.07
209.95
209.95
4.56
434.61
225.6
0.14
660.35
0
246.31
97.36
343.67
316.68
0
1607.5
73.19
108.03

12 | P a g e

PROFIT & LOSS ACCOUNT OF HINDUSTAN NATIONAL GLASS & INDUSTRIES LIMITED
Mar '07
Income
Sales Turnover
Excise Duty

Net Sales
Other Income
Stock Adjustments
Total Income

Mar '08

Mar '09

Mar '10

Mar '11

474.89
66.45
409.44
4.09
7.48
421.01

595.4
79.81
515.59
4.45
-3.22
516.82

1184.34
126.76
1021.58
6.27
-4.25
1023.6

1438.6
125.76
1312.84
-8.2
11.46
1316.1

1449.88
92.59
1357.29
30.92
2.63
1390.84

185.76
111.56
23.3
6.65
12.19
8.36
0
347.82

221.17
135.1
26.84
6.76
15.88
8.86
0
414.61

426.25
271.88
58.59
11.05
20.8
23.34
0
809.91

562.35
368.41
68.89
9.28
23.85
52.55
0
1085.33

551.03
375.59
86.91
9.23
25.81
29.58
0
1078.15

69.1
73.19
14.41
58.78
29.5
0
29.28
2.9
32.18
8.24
23.95
162.06
0
0.77
0.11

97.76
102.21
19.1
83.11
33.12
0
49.99
1.4
51.39
17.15
34.24
193.43
0
1.1
0.15

207.42
213.69
23.47
190.22
70.13
0
120.09
13.96
134.05
-26.27
160.34
383.64
0
6.99
1.19

238.97
230.77
43.45
187.32
74.75
0
112.57
5.23
117.8
10.05
107.75
522.98
0
8.73
1.48

281.77
312.69
47.17
265.52
86.12
0
179.4
3.62
183.02
27.85
155.2
527.11
0
13.1
2.04

110.43
21.69
7
145.93

110.43
31.01
10
175.8

110.43
145.19
40
686

174.68
61.68
50
475.97

873.39
17.77
75
108.03

Expenditure
Raw Materials
Power & Fuel Cost
Employee Cost
Other Manufacturing Exp

Se l l i ng &Admi n Exp
Miscelleneous Exp
Preoperative Exp Capitali
Total Expenses

Ope ra ti ng Profi t
PBDIT
Interest
PBDT
Depreciation
Other Written Off
Profit Before Tax
Extra ordinary items
PBT(post extra-ord items)
Tax
Reported Net profit
Total value Addition
Perferance Divident
Equity Dividend
Corporate Dividend Tax
Per share data(annual.)
Share in issue(lakhs)
Earning per share (Rs)
Equity Dividend(%)

Book va l ue (Rs )

13 | P a g e

ANALYSIS & INTERPRETATION

1. Current Ratio
(Amount in Cr.)
Table 3.1
For Year 2008

0.65:1

For Year 2009

0.84:1

For Year 2010

1.17:1

For Year 2011

0.95:1

For Year 2012

1.71:1

Current Ratio
1.8
1.6
1.4
1.2
Column1

Series 2

0.8

Current Ratios

0.6
0.4
0.2
0
2008

2009

2010

2011

2012

Interpretation:
The ideal level of current ratio is 2:1.we shown too much higher ratio its good
for the company. Higher the current ratio, the larger is the amount of rupees
available per rupees of current liabilities, the more is the firms ability to meet
current obligation and greater is safety of fund of short term creditors.
Companys current ratio is not better than its ideal level. But if we see the
current ratio of the company for last five years it has decreased from 2007 to

14 | P a g e

2010. The current ratio of company is near the ideal ratio. This depicts that
companys liquidity position is much better in previous years. Its current assets
are more than its current liabilities in 2011.
2. Quick Ratio
(Amount in Cr.)
Table 3.2
For Year 2008
For Year 2009
For Year 2010

0.98:1
1.35:1
1.37:1

For Year 2011

1.31:1

For Year 2012

1.12:1

Quick Ratio
1.6
1.4
1.2
1
Series 3
0.8

Series 2

0.6

Series 1

0.4
0.2
0
2008

2009

2010

2011

2012

Interpretation:
Quick assets are those assets which can be converted into cash within a short
period of time, say to six months. So, here the sundry debtors which are with
the long period does not include in the quick assets.
A quick ratio is an Indication that the firm is liquid and the ability to meet its
current liabilities in time. The Ideal quick ration is 1:1, Company Quick ratio is
more than the ideal ratio. So, the Quick ratio is increased because the sundry
debtors are increased due to the increase in the corporate tax and for that the

15 | P a g e

provision created is also increased. So, the ratio is also increased from 2008
and the ration is more than ideal ration from 2008 to 2011. This shows
Company has strong liquidity position.

3. Debt Equity Ratio

(Amount in Cr..)
Table 3.3
For Year 2008
For Year 2009

1.27
0.55

For Year 2010

For Year 2011
For year 2012

0.61
0.60
0.55

Debt Equity Ratio

1.4
1.2
1
0.8

Series 3
Series 2

0.6

Series 1
0.4
0.2
0
2008

2009

2010

2011

2012

Interpretation:
The ratio suggests the claims of creditors and owners over the assets of the
company. Suppose the ratio comes to be 1:2 or 0.5:1, it says that for every Rs 1
financed by debts, there is Rs 2 being brought in by the equity shareholders.

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The debt-to-equity ratio shows the best pictures (growth) of a company's

leverage. The higher the figure, the higher is the leverage the company enjoys.
The calculate figure is 0.55 in 2012 which means that the company has been
constructive in the growth of their financial control in Previous Years but as
compare with 2011 the company DER is 0.60 which is lesser than previous year
so the company focus on this ratio to improve its market position but overall
the company leverage is good.
This means that the company growing is in fluctuation every year. On the other
hand, at a lower D/E ratio, the lenders enjoy a better margin of safety. If the
ratio is higher, the lenders will have interference in the management as they
have higher stake in the business. By taking into consideration the debt equity
ratio in 2010 to 2012 is more than the ideal Ratio, so the company leverage is
good.

4. Absolute Liquidity Ratio

(Amount in Cr..)
Table 3.4
For Year 2008

0.011

For Year 2009

0.053

For Year 2010

0.082

For Year 2011

0.043

For Year 2012

0.018

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Absolute Liquidity Ratio

0.09
0.08
0.07
0.06
0.05

Series 3

0.04

Series 2
Series 1

0.03
0.02
0.01
0
2008

2009

2010

2011

2012

Interpretation:
According to the rule of thumb the absolute liquid assets is 0.5/1. But when we
calculate the figure is less 0.011 in 2008, 0.082 in 2010 and 0.018 in 2012 that
means the company was not able to satisfy its primary cash requirement with
cash generation by operation. Because of in both years the company Liquidity
ratio is extremely lower in each year for that company has not sufficient Assets
to meet the requirement of its liabilities. According to the balance sheet the
company has less cash and its assets were increase but in other side its liability
was also increases due to the credit purchase and credit sales. So the company
must focus on its Debtor and its cash transaction and also minimize its liability.
These ratio shows that company carries a small amount of cash. But there is
nothing to be worried about the lack of cash because company has reserve,
borrowing power & long term investment. In India, firms have credit limits
sanctioned from banks and can easily draw cash.

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5. Net Profit Ratio

(Amount in Cr.)

Table 3.5
For Year 2008

6.58

For Year 2009

15.60

For Year 2010

8.11

For Year 2011

11.25

For Year 2012

Net Profit Ratio

18
16
14
12
10

Series 3

Series 2
Series 1

6
4
2
0
2008

2009

2010

2011

2012

Interpretation:
The net profit ratio is the overall measure of the firms ability to turn each
rupee of income from services in net profit. If the net margin is inadequate the
firm will fail to achieve return on shareholders funds. High net profit ratio will
help the firm service in the fall of income from services, rise in cost of
production or declining demand.
This ratio shows whether the company has good gross profit or not. So the
figure 8.11 % in 2011 and 11.25% in 2012 which shows that is quiet
unimpressive and the company is not making good profit. Here the gross profit

19 | P a g e

increase in 2012 but still the company has not enough gross profit and HNG Ltd
profit margin increase every year because of its inventory turnover ratio but it
is not enough.

6. Gross Profit Ratio

(Amount in Cr.)

Table 3.6
For Year 2008
For Year 2009
For Year 2010
For Year 2011
For Year 2012

16.02%
13.44%
12.50%
14.41%
9.90%

Gross Profit Ratio

18%
16%
14%
12%
10%

Series 3

8%

Series 2

6%

Series 1

4%
2%
0%
2008

2009

2010

2011

2012

Interpretation:
Gross profit is the result of the relationship between prices, sales volume and
costs. A change in the gross margin can be brought about by changes in any of
these factors. The gross margin represents the limit beyond which fall in sales
prices are outside the tolerance limit.
In this company in 2008 gross profit margin is 16.02%, its good for the every
company, but after one year it was fallen down to 9.90%. In 2011-12 margin

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was very low compare to previous year. So the figure 16.02 % in 2008, 12.50%
in 2010 and 14.41% in 2011 which shows that is quiet unimpressive and the
company is not making good profit.

7. Operating Profit Ratio

(Amount in Cr..)

Table 3.7
For Year 2008
For Year 2009
For Year 2010
For Year 2011
For Year 2012

18.96%
20.30%
18.20%
20.76%
16.36%

Opearting Profit Ratio

25%

20%

15%

Series 3
Series 2

10%

Series 1

5%

0%
2008

2009

2010

2011

2012

Interpretation:
This ratio shows that effectiveness of a company's management by comparing
operating expense to net sales. Here the operating Ratio is 18.96 % in 2008
and 18.20% in 2010this is less. In compare the operating ratio is decrease in
2012 that means decrease in operating cost that increase total productivity.

21 | P a g e

This means that the company has not able to generate more margin as it
expense in operating sector. Using this ratio the invertors not interested in
investing more in money in the company if its operating Ratio low because
they believe that return is not being debt.

Critical Analysis
Analysis on Primary Data:
1. Monthly Income of the Employees:
Responses
<10000
10000-20000
20000-30000
30000-40000
>40000
TOTAL

No. of Respondents
15
16
5
6
8
50

Monthly Income

<10000
10000-20000
20000-30000
30000-40000
>40000

Results: From the above data it can be interpreted that almost 62% people have

monthly income less than Rs. 20000.

Interpretation:

2. Regarding discussion of job with seniors

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Responses

Respondents

Yes
No

27
20

Cant Say

TOTAL

50

30

25

20
Column2
15

Column1
Series 1

10

0
Yes

No

Can't Say

Results: 54% employees said that that their seniors discuss job with them while 40%
said they dont.
Interpretation:

3. Proper safety measures in department

Responses

Respondents

Yes

32

No

14

Cant Say

TOTAL

50

23 | P a g e

35
30
25
Column2

20

Column1
15

Series 1

10
5
0
Yes

No

Can't Say

Result: 64% said they have proper safety measures in departments while 28% said
otherwise.
Interpretation: Workers works in a safe environment.

4. Cooperative superiors

Responses

Respondents

Yes

43

No

TOTAL

50

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50
45
40
35
30
Series 3
25

Column2

20

Column1

15
10
5
0
Yes

No

Results: 86% feels their superiors are cooperative while 14% thinks otherwise.
Interpretation: Relationship among the employees is very cordial.
5. Dependants in a family

Responses

No. of Respondents

None

15

20

More than 3

TOTAL

50

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25.00

20.00

15.00
Series 3
Series 2
10.00

Series 1

5.00

0.00
None

More than 3

Results:
Interpretation
6. Regarding capacity building
Responses

No. of Respondents

None

In-house Training

23

Outdoor training

19

Arrange seminars

TOTAL

50

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None

In-house training
Series 1
Series 2
Series 3

Outdoor training

Arrange seminars

10

15

20

25

7. Does the company arrange recreational activities?

50
45
40
35
30
Series 3
25

Series 2

20

Series 1

15
10
5
0
Yes

No

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8. On behalf of satisfactory canteen facility

Responses

No. Of Respondents

Yes

22

No

28

TOTAL

50

30

25

20
Series 3
15

Series 2
Series 1

10

0
Yes

No

Results:
Interpretation:
9. Procedure followed for recruitment
Responses

No. of Respondents

Campus Placement

Written Examination

15

GD & PI

25

Walk-In Interview

TOTAL

50

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30

25

20
Series 3
15

Series 2
Series 1

10

0
Campus placement Written Examination

GD & PI

Walk-In Interview

Results:
Interpretation:
10. Regarding feeling secured in company

Responses

No. of Respondents

Yes

44

No

Cant Say

TOTAL

50

29 | P a g e

50
45
40
35
30
Series 3
25

Series 2

20

Series 1

15
10
5
0
Yes

No

Can't say

Results:
Interpretation:
11. On behalf of feeling secured about the money in company

Responses

No. of Respondents

Yes

28

No

Cant Say

15

TOTAL

50

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30

25

20
Series 3
15

Series 2
Series 1

10

0
Yes

No

Can't Say

Results:
Interpretation:
12. Rating of the company

Responses

No. of Respondents

Excellent

15

Good

30

Average

Poor

TOTAL

50

31 | P a g e

35
30
25
20

Series 3
Series 2

15

Series 1

10
5
0
Excellent

Good

Average

Results:
Interpretation:

13. Regarding given opportunity would anyone shift

Responses

Respondents

Yes

10

No

40

Total

50

Poor

32 | P a g e

45
40
35
30
25

Series 3
Series 2

20

Series 1
15
10
5
0
Yes

No

Results: 20% employees are thinking of a shift while 80% thinks its better here.
Interpretation: Most of the employees are loyal to the company and will provide a good
workforce for long time.

OBSERVATIONS AND FINDINGS

As we know that ideal current ratio for any firm is 2:1. If we see the
current ratio of the company for last three years it has increased from
2008 to2010... This depicts that companys liquidity position is sound.
Its current assets are more than its current liabilities.
A quick ratio is an indication that the firm is liquid and has the ability to
meet its current liabilities in time. The ideal quick ratio is 1:1.
Companys quick ratio is more than ideal ratio. This shows company has
no liquidity problem.

Inventory conversion period shows that how many days inventories

take to convert from raw material to finished goods. In the company
inventory conversion period is decreasing. This shows the efficiency of
management to convert the inventory into cash.

33 | P a g e

Current liabilities shows company short term debts pay to outsiders. In

2010 the current liabilities of the company increased. But still increase
in current assets is more than its current liabilities.

Working capital is required to finance day to day operations of a

firm.There should be an optimum level of working capital. It should not
be
too less or not too excess. In the company there is increase in
working capital.The increase in working capital arises because the
company has expanded its business.

34 | P a g e

Chapter 4

Suggestions & Conclusions

35 | P a g e

In the present study I have analysed the working management of Hindustan National
Glass and Industries Ltd. I found that inventory is increasing which shows that
company has sufficient stocks to meet up out production of the company. Inventory
Turnover Ratio measures the velocity of conversion of stock into sales. Usually, a
high inventory turnover indicates efficient management of inventory because more
frequently the stocks are sold; the lesser amount of money is required financing the
inventory.
The Inventory Turnover Ratio is decreasing which is not a good sign for the company.
The business firm has adequate internal control procedure commensurate with the
size of the firm and nature of its business for the purchase of stores, machinery,
equipment and other assets and with regards to sale of goods. From the comparative
study of inventory turnover it is clear that stock velocity indicates inefficient
management of inventory during the year 2009.
So the companys performance outlook continues to be positive and optimistic. The
company remains confident of delivering of strong operating and financial
performance. Efficient stock velocity indicates efficient management of inventory of
the firm and no slow movement of the stock due to damaged goods.

1. In Context of Period in service it has been found that 64% employees have
been working for more than 15 years in the company and only 2% have been
working for less than 5 years. So it can be concluded that the company has
stopped recruiting new employees and is not interested in recruiting casual
employees.
2. In context of Monthly salary it has been observed that 94% of the employees
have earning ranging from Rs. 10000-30000. It can be concluded that the
company has not given increment although it is a profit making concern.

3. In lieu of Discussion of job with seniors it has been found that 54% employees
said they discuss their jobs with their seniors, while 40% said they dont. From
above it can be concluded that although most of the employees discuss their
jobs with the seniors but still a good number of employees do not discuss.
4. In context of Safety measures in departments it is seen that 64% employees
claim they have proper safety measures while 28% said they dont. Thus it can
be concluded that the company does not provide safety measures to every
departments.

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5. In context of cooperative superiors it has been found that 86% claimed their
superiors are cooperative while 14% claimed they are not. While most of the
employees share cordial relationship with seniors there are some disgruntled
employees.
6. In context of Dependants in family it has been found that 40% employees has
3 dependants in their family, 30% has 2 dependants in their family, 16% has 1
dependant, 12% has more than 3 dependants and only 2% are single.
7. In context of Capacity building 46% said the company organises in house
trainings, 38% said the company arranges outdoor training and 16% claims the
company arranges seminars for capacity building. Thus it can be conclude that
the company does everything possible for capacity building.
8. In context of Canteen facility it has been found that 44% employees found the
9. Employees have security in the company.
10. Employees feel their money is safe in the company.
11. Employees have very good feeling about the company.
12. In context of Rating of company 30% rated the company as excellent, 60%
rated good, 8% rated average and 2% rated poor. So it can be concluded that
employees have good feeling about their company

13.

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OVERALL SUGGESTIONS & RECOMMENDATIONS FROM VIEW POINT OF COMPANY

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OVERALL RECOMMENDATIONS FROM VIEW POINT OF SOCIETY:

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OVERALL RECOMMENDATIONS FROM THE VIEW POINT OF EMPLOYEE:

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OVERALL RECOMMENDATIONS FROM VIEW POINT OF OWN EXPERIENCE:

After interpretation and analysis, I am giving certain suggestions to the company
which I hope may be helpful for the company.
The company should utilize its stock more efficiently.
The company should pay attention towards the proper and efficient utilization
of working capital.
The company can reduce the time for purchase order. The buffer should be
maintained in case of emergency. Insurance should be covered especially fire
in case of transit journey also.

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