Documente Academic
Documente Profesional
Documente Cultură
of
Hero Motor Corp
In Common Size and
Comparative Statements
Presented By:Deependra Sharma
And
Yuvraj Singh
Contents..
Introduction
Comparative Statements
Common Size Statements
Relation {Comparative Statement}
Relation {Common Size Statement}
Financial Analysis
Introduction..
This presentation is about analysis of Hero
Motor Corp at the year ended 31st march 2011
and 2012.
Horizontal analysis shows the changes
between financial years data of company in
Dollar and percentage form.
It is analytical techniques used to examine
relationship among financial statements items.
Amount change
Horizontal Analysis
Calculating Change as a Percentage
Percentage
Change
Amount
Change
Base Year
Figure
100%
Horizontal Analysis
Hero Motor Corp
Particulars
2011
76.82
71.52
Trade Receivable
272.31
130.59
Inventory
675.57
524.93
Current Investments
3290.30
4663.29
Advances
475.60
344.72
40.36
36.79
Tangible Assets
1743.14
1612.53
Intangible Assets
2042.37
2467.75
Capital WIP
38.84
49.96
673.96
465.46
Increase
(Decrease)
Amount(Crores)
(1372.99)
(29.44)
Current Assets
Fixed Assets
Horizontal Analysis
Hero Motor Corp
Particulars
(Decrease)
2012
2011
Amount (Crores)
76.82
71.52
5.30
7.41
Trade Receivable
272.31
130.59
141.72
108.52
Inventory
675.57
524.93
150.64
28.69
Current Investments
3290.30
4663.29
(1372.99)
(29.44)
Advances
475.60
344.72
130.88
37.96
40.36
36.79
3.57
9.70
Tangible Assets
1743.14
1612.53
130.61
8.09
Intangible Assets
2042.37
2467.75
(425.38)
(17.23)
Capital WIP
38.84
49.96
(11.12)
(22.25)
673.96
465.46
208.50
44.79
533.64
342.29
191.35
55.90
Current Assets
Fixed Assets
(Decrease)
Particulars
2012
2011
Amount
(Crores)
Net Sales
23579.03
19397.93
4181.10
21.55
364.57
289.62
74.95
25.87
23943.60
19687.55
4256.05
21.61
Total Expenses
21078.89
17202.95
3875.94
22.53
Profit Before
Exceptional Items
2864.71
2484.60
380.11
15.29
79.84
2404.76
459.95
19.12
Other Income
Total Revenue (1+2)
Less:-
Exceptional Items
Profit Before Tax
Less Tax Expenses:-
2864.71
Particulars
2012
2011
Amount
(Crores)
Net Sales
23579.03
19397.93
4181.10
21.55
364.57
289.62
74.95
25.87
23943.60
19687.55
4256.05
21.61
21078.89
17202.95
3875.94
22.53
Other Income
Total Revenue (1+2)
Less:Total Expenses
Increased
(21.55%)
and also the
2864.71
2484.60
380.11
Profit BeforeSales
Exceptional
Items
Net Profit (23.45%) Increased more then
Exceptional Items
the Net
Profit Before Tax
Less Tax Expenses:-
Sales.
2864.71
15.29
79.84
2404.76
459.95
19.12
Horizontal Analysis
Hero Motor Corp
Comparative Income Statements
For the years ended 31st March 2011-12
Increase
(Decrease)
Particulars
2012
2011
Amount
(Crores)
Net Sales
23579.03
19397.93
4181.10
21.55
364.57
289.62
74.95
25.87
23943.60
19687.55
4256.05
21.61
3875.94
22.53
380.11
15.29
79.84
2404.76
459.95
19.12
Other Income
Total Revenue (1+2)
Less:-
2864.71
2012
2011
2012
2011
Net Sales
23579.03
19397.93
100.00
100.00
364.57
289.62
23943.60
19687.55
Other Income
Total Revenue (1+2)
Less:Total Expenses
21078.89
17202.95
2864.71
2484.60
Exceptional Items
Profit Before Tax
79.84
2864.71
2404.76
Net Sales is
usually
Based and is
Expressed as
100%
2012
2011
2012
2011
Net Sales
23579.03
19397.93
100.00
100.00
364.57
289.62
23943.60
19687.55
Other Income
Total Revenue (1+2)
Less:-
2012
Net
Total
Expenses
Profit 21078.89
2012 Net
sales
100 %
17202.95
Profit
Exceptional Rs.23579.03)
2864.71
2484.60 100%
(Rs.Before
2378.13
10.08%
Items
Exceptional Items
Profit Before Tax
2011
Less Tax Expenses: Current Tax
79.84
2864.71
2404.76
Net Profit
2011 Net sales
100 %
(Rs. 1927.90
Rs.475.76
19397.93) 100%
09.93
569.76