NESTLE INDIA: BALANCE SHEET - COMMON SIZE

Parameter

DEC'14 ( Cr.)

DEC'13 ( Cr.)

EQUITY AND LIABILITIES

Share Capital

96.42

96.42

2740.79
2837.21
0
0
15.46
222.72
0
0
1388.66
1626.84

2272.33
2368.75
0
0
1189.48
215.47
0
0
1193.39
2598.34

728.71
409.57
4.11
213.06
1355.45
5819.5

633.04
500.25
0.01
213.88
1347.18
6314.27

5008.98
1824.23
8.11
3176.64
0
244.78
0
0
0
304.46
129.65
0.3
3855.83

4903.16
1523.91
9.94
3369.31
0
294.71
0
0
0
224.12
123.46
0.95
4012.55

507.36
844.1
99.1
445.82
19.31
47.98

626.96
735.93
84.27
749.36
10.06
95.14

Share Warrants & Outstandings

Total Reserves
Shareholder's Funds
Long-Term Borrowings
Secured Loans
Unsecured Loans
Deferred Tax Assets / Liabilities
Other Long Term Liabilities
Long Term Trade Payables
Long Term Provisions
Total Non-Current Liabilities
Current Liabilities
Trade Payables
Other Current Liabilities
Short Term Borrowings
Short Term Provisions
Total Current Liabilities
Total Liabilities
ASSETS
Non-Current Assets
Gross Block
Less: Accumulated Depreciation
Less: Impairment of Assets
Net Block
Lease Adjustment A/c
Capital Work in Progress
Intangible assets under development
Pre-operative Expenses pending
Assets in transit
Non Current Investments
Long Term Loans & Advances
Other Non Current Assets
Total Non-Current Assets
Current Assets Loans & Advances
Currents Investments
Inventories
Sundry Debtors
Cash and Bank
Other Current Assets
Short Term Loans and Advances

Total Current Assets

Net Current Assets (Including Current Investments)
Total Current Assets Excluding Current Investments
Miscellaneous Expenses not written off
Total Assets
Contingent Liabilities
Total Debt
Book Value (in )
Adjusted Book Value (in )

1963.67
608.22
1456.31
0
5819.5

2301.72
954.54
1674.76
0
6314.27

19.54
19.57
294.26
294.26

12.76
1189.49
245.67
245.67

COMMON SIZE
DEC'14 (%)

DEC'13 (%)

1.66%

1.53%

47.10%
48.75%
0.00%
0.00%
0.27%
3.83%
0.00%
0.00%
23.86%
27.95%
0.00%
12.52%
7.04%
0.07%
3.66%
23.29%
100.00%

35.99%
37.51%
0.00%
0.00%
18.84%
3.41%
0.00%
0.00%
18.90%
41.15%
0.00%
10.03%
7.92%
0.00%
3.39%
21.34%
100.00%

86.07%
31.35%
0.14%
54.59%
0.00%
4.21%
0.00%
0.00%
0.00%
5.23%
2.23%
0.01%
66.26%

77.65%
24.13%
0.16%
53.36%
0.00%
4.67%
0.00%
0.00%
0.00%
3.55%
1.96%
0.02%
63.55%

8.72%
14.50%
1.70%
7.66%
0.33%
0.82%

9.93%
11.66%
1.33%
11.87%
0.16%
1.51%

33.74%
10.45%
25.02%
0.00%
100.00%

36.45%
15.12%
26.52%
0.00%
100.00%

Parameter

NESTLE INDIA: PROFIT & LOSS ACCOUNT - COMMON SIZE

DEC'14 ( Cr.) DEC'13 ( Cr.)

Gross Sales
Less :Inter divisional transfers
Less: Sales Returns
Less: Excise
Net Sales
EXPENDITURE:
Increase/Decrease in Stock
Raw Materials Consumed
Power & Fuel Cost
Employee Cost
Other Manufacturing Expenses
General and Administration Expenses
Selling and Distribution Expenses
Miscellaneous Expenses
Expenses Capitalised
Total Expenditure

10,178.07
0
0
323.23
9,854.84

9,419.02
0
0
317.97
9,101.05

-67.43
3,833.24
384.33
819.74
995.83
768.54
924.92
155.76
0
7,814.93

105.32
3,313.68
385.38
741.5
929.22
678.36
832.83
157.24
0
7,143.53

PBIDT (Excl OI)

Other Income
Operating Profit
Interest
PBDT
Depreciation
Profit Before Taxation & Exceptional Items
Exceptional Income / Expenses
Profit Before Tax
Provision for Tax
PAT

2,039.91
87.32
2,127.23
14.23
2,113.00
345.65
1,767.35
7
1,774.35
589.66
1,184.69

1,957.52
83.09
2,040.61
36.51
2,004.10
339.89
1,664.21
13.81
1,678.02
560.89
1,117.13

0
0
1,532.88
2,717.57
630
122.87
294.26

0
0
1,074.55
2,191.68
485
115.86
245.67

Extraordinary Items
Adj to Profit After Tax
Profit Balance B/F
Appropriations
Equity Dividend (%)
Earnings Per Share (in )
Book Value (in )

COMMON SIZE
DEC'14 (%)

DEC'13 (%)

103.28%
0.00%
0.00%
3.28%
100.00%

103.49%
0.00%
0.00%
3.49%
100.00%

-0.86%
49.05%
4.92%
10.49%
12.74%
9.83%
11.84%
1.99%
0.00%
100.00%

1.47%
46.39%
5.39%
10.38%
13.01%
9.50%
11.66%
2.20%
0.00%
100.00%

172.19%
7.37%
179.56%
1.20%
178.36%
29.18%
149.18%
0.59%
149.77%
49.77%
100.00%

175.23%
7.44%
182.67%
3.27%
179.40%
30.43%
148.97%
1.24%
150.21%
50.21%
100.00%

Parameter

DEC'14

DEC'13

Earnings Per Share (Rs)

DPS(Rs)

122.87
63

115.86
48.5

Book NAV/Share(Rs)
Performance Ratios:
ROA(%)
ROE(%)
ROCE(%)
Valuation Parameters:
PER(x)
Price / Book(x)
Yield(%)
M Cap / Sales
Liquidity Ratios:

294.26

245.67

19.53
45.51
55.76

19.47
53.62
53.52

51.92
21.68
0.99
6.24

45.72
21.56
0.92
5.61

Total Debt / Mcap(x)

Operational & Financial Ratios:

KEY FINANCIAL RATIOS

Dec '14

Dec '13

63

48.5

20.7

21.39

Gross Profit Margin(%)

17.27

17.77

Net Profit Margin(%)

12.02

12.27

Return On Capital Employed(%)

62.66

47.79

Return On Net Worth(%)

41.75

47.16

Current Ratio

0.53

0.65

Quick Ratio

0.25

0.39

Debt Equity Ratio

0.01

0.5

125.8

46.58

Investment Valuation Ratios

Dividend Per Share
Profitability Ratios
Operating Profit Margin(%)

Liquidity And Solvency Ratios

Debt Coverage Ratios

Interest Cover

Total Debt to Owners Fund

0.01

0.5

11.67

12.37

107.49

105.92

Investments Turnover Ratio

11.67

12.37

Fixed Assets Turnover Ratio

1.99

1.88

Total Assets Turnover Ratio

3.45

2.56

-43.29

-29.89

51.27

41.85

Earnings Per Share

122.87

115.87

Book Value

294.27

245.68

Management Efficiency Ratios

Inventory Turnover Ratio
Debtors Turnover Ratio

Number of Days In Working Capital

Cash Flow Indicator Ratios
Dividend Payout Ratio Net Profit