TABLE:4.1.

CHANGES IN WORKING CAPITAL AS ON 31-3-2013 AND 31.03.2014

Particulars 2012-13 2013-14 Inc/Dec Inc/Dec

5
Assets Rs Rs Rs %

Fixed Assets 6659954 6566779 -93175 -1.40%

Current Assets 0

Sundry Debtors 478123 241954 -236169 -49.40%

Tds 68193 116846 48653 71.35%

Cash In Hand 23913 5684 -18229 -76.23%

Cash At Bank 38624 12854 -25770 -66.72%

Total Assets 7268807 6944117 -324690 -4.47%

Liabilities Rs Rs Rs %

Capital Account 6968725 6715536 -253189 -3.63%

Tata Motors Finance Ltd 226760 133156 -93604 -41.28%

Outstanding Exp

Esic Payable

Epf Payable 4872 8975 4103 84.22%

Salary Payable 68450 86450 18000 26.30%

Total Liabilities 7268807 6944117 -324690 -4.47%

 INTERPRTATION:

The comparative balance sheet shows that is a decrease in total assets and total liabilities of (4.47)
there is decrease of 1.40% in fixed asset and there is a decrease of 3.63% in capital account
compared to 2013-2014. So that this shows unfavourable position of the company.

5 TABLE:4.1.2

CHANGES IN WORKING CAPITAL AS ON 31-3-2014 AND

31.03.2015

Particulars 2013-14 2014-15 Inc/Dec

Assets Rs Rs Rs
656677 677856
Fixed Assets 211787
9 6
Current Assets 0
-
Sundry Debtors 241954 86900
155054
Tds 116846 75177 -41669

Cash In Hand 5684 4492 -1192

Cash At Bank 12854 31121 18267

694411 697625
Total Assets 32139
7 6

Liabilities
671553 688035
Capital Account 164818
6 4
Tata Motors Finance -
133156
Ltd 133156
Outstanding Exp 0

Esic Payable 846 846

 Epf Payable 8975 6781 -2194

Salary Payable 86450 88275 1825

694411 697625
Total Liabilities 32139
7 6

INTERPRTATION:

 The comparative balance sheet shows that there is a increase in total

assets and total liabilities of 0.46% there is increase of 3.23% in fixed
5 asset and there is a increase of 142.11% of cash compared to 2014-
2015.the capital account has been increased to 2.45% from 2014-2015. So
that this shows growing position of the company.

TABLE:4.1.3

CHANGES IN WORKING CAPITAL AS ON 31-3-2015 AND

10 31.03.2016

Particulars 2013-14 2014-15 Inc/Dec

Assets
677856 680795
Fixed Assets 29384
6 0
Current Assets 0

Sundry Debtors 86900 115792 28892

Tds 75177 183371 108194

Cash In Hand 4492 5645 1153

Cash At Bank 31121 26457 -4664

697625 713921
Total Assets 162959
6 5
 Liabilities
671553 688035
Capital Account 164818
6 4
Tata Motors Finance -
133156
Ltd 133156
Outstanding Exp 0

Esic Payable 846 681 -165

Epf Payable 6781 8795 2014

Salary Payable 88275 99600 11325

697625 713921
Total Liabilities 162959
6 5

INTERPRTATION:

 The comparative balance sheet shows that there is a increase in total

assets and total liabilities of 2.34% there is increase of 0.43% in fixed
5 asset and there is a increase of 25.67% of cash in hand compared to 2015-
2016. the capital account has been increased to 2.45% from 2015-2016. So
that this shows growing position of the company.

TABLE:4.1.4
10
CHANGES IN WORKING CAPITAL AS ON 31-3-2016 AND
31.03.2017

Assets 2015-16 2016-17 Inc/Dec

680795
Fixed Assets 6767941 -40009
0
Current Assets 0
 Sundry Debtors 115792 134787 18995
Tds 183371 295043 111672
Cash In Hand 5645 4547 -1098
Cash At Bank 26457 46784 20327

713921
Total Assets 7249102 109887
5

Liabilities 0
703013
Capital Account 7241602 211463
9
Tata Motors Finance
Ltd
Outstanding Exp 7500 7500
Esic Payable 681 -681
Epf Payable 8795 -8795
Salary Payable 99600 -99600
713921
Total Liabilities 7249102 109887
5

INTERPRTATION:

The comparative balance sheet shows that there is a increase in total

assets and total liabilities of 1.54% there is decrease of 0.59 % in fixed
5 asset and there is a increase of 76.83% of cash at bank compared to 2016-
2017. the capital account has been increased to 3.01% from 2016-2017. So
that this shows growing position of the company.

TABLE 4.1.5

10 INCOME TREND ANALYSIS

 IN
Y
C
E TREND PERCENTAGE
O
A (Base year 2012-2013
M
R
E
20
14
12
07
- 100%
13
20
3
13
20
16
13
37
- 116%
16
20
5
14
20
12
14
15
- 86%
90
20
8
15
20
12
15
97
- 92%
14
20
6
16
20
14
16
17
- 100%
25
20
8
17
.

CHART NO: 4.2.1

INCOME TREND ANALYSIS

 140%

120% 2013-2014;
116%
2012-2013; 2016-2017;
100% 101%
100% 2015-2016; 92%
2014-2015; 86%
80%

60%

40%

20%

0%
2012-2013 2013-2014 2014-2015 2015-2016 2016-2017

INTERPRETATION:

From the above chat it reveals that the trend of the income is increases
5 from 100% to 116.35% in the year 2013 to 2014. And the decreases from
116.35% to 100.72% in the year 2015 to 2017.

TABLE 4.1.6

REVENUE TREND ANALYSIS

R
e
Y
v
E TREND PERCENTAGE
e
A (base year2012-2013)
n
R
u
e
20 3 100%
 6
12- 1
20 6
13 8
3
2
20 7
13- 7
76%
20 1
14 8
0
2
20 7
14- 8
77%
20 5
15 1
4
20 9
15- 2
2%
20 4
16 6
20 9
16- 8
2%
20 6
17 2

CHART NO: 4.2.2

REVENUE TREND ANALYSIS

 INTERPRETATION:

From the above chat it reveals that the trend of the revenue is decreases
5 from 100% to 2.56% in the year 2013 to 2016. And it increases from
2.56% to 2.73% in the year 2016 to 2017.

TABLE 4.1.7

TOTAL LIABILITIES TREND ANALYSIS

TREND
TOTAL
YE PERCENTAGE(B
LIABILIT
AR ASE YEAR 2012-
IES
2013)
201
2-
17177999 100.00%
201
3
 201
3-
7268807 42.31%
201
4
201
4-
6944117 40.42%
201
5
201
5-
6976256 40.61%
201
6
201
6-
7139215 41.56%
201
7

CHART 4.2.4

TOTAL LIABILITIES TREND ANALYSIS

INTERPRETATION:
 From the above chat it reveals that the trend of the liabilities is decreases
from 100% to 40.42% in the year 2013 to 2015. And it remains constants
of 40% from2015 to 2016. Then it decline to 10.82% in the year of 2016
to 2017.

TABLE 4.1.8

CURRENT LIABILITIES TREND

CURREN TREND
YE T PERCENTAGE(B
AR LIABILIT ASE YEAR 2012-
IES 2013)
201
2-
608853 100.00%
201
3
201
3-
377338 61.98%
201
4
201
4-
197690 32.47%
201
5
201
5-
331265 54.41%
201
6
201
6-
481161 79.03%
201
7
 CHART 4.2.5

CURRENT LIABILITIES TREND

INTERPRETATION:

From the above chat it reveals that the trend of the income is decreases
from 100% to 32.47% in the year 2013 to 2015.so then it increases to
10 32.47% to 79.03% in the year of 2015 to 2017.

RATIO ANALYSIS

TABLE 4.1.9

CURRENT RATIO
 CURRENT
YEAR CURRENT LABILITIES
ASSETS

2012-
2013 608853 73322
2013-
2014 377388 95425
2014-
2015 197690 95902
2015-
2016 331265 109072
2016-
2017 481161 7500

CHART 4.2.6

CURRENT ASSETS

5
5 CHART 4.2.7

CURRENT LIABILITIES

CHART 4.2.7

10 CURRENT RATIO
5

10
 TABLE 4.1. 10

LIQUID RATO

YEAR CURRENT ASSETS CURRENT LABILITIES LIQUID RATIO

2012 608853 73322 8.30382

2013 377388 95425 3.95481

2014 197690 95902 2.06138

2015 331265 109072 3.03712

2016 481161 7500 64.1548

CHART 4.2.8

5 LIQUID RATIO
 Chart Title
1.2

1 1 1
1

0.8

0.6

0.4

0.2

0
2012 2013 2014 2015

TABLE 4.1.11

TOTAL CURRENT ASSET S

PARTICULARS 2013 2014 2015 2016 2017

Sundry debtors 134787 115792 86900 241954 478123

 TDS 295043 183371 75177 116846 68193

Cash and bank balance 51331 32102 35613 18538 62537

Total 481161 331265 197690 377338 608853

CHART 4.2.9

SUNDRY DEBTORS
600000

500000
478123

400000

300000
295043

241954
200000
183371

134787
100000 115792 116846
86900
75177 68193
51331 62537
35613
32102
0 18538
Sundry debtors TDS Cash and bank
balance

2012 2013 2014 2015 2016

5
 CHART 4.2.10

TDS

5 CHART 4.2.11

CASH & BALANCES

 INTERPRETATION:

 The above table shows the comparison of current asset during the study of
2013-2017

The following current asset have been compared.

10 Sundry debtors

 Cash and bank balance

 TDS

15
5

10

15

20
 TABLE 4.1.2

TOTAL CURRENT LIABILITIES

Particulars 2012 2013 2014 2015

Outstanding Exp 7500 0  0 0

ESIC Payable 0  681 846 0 

EPF Payable 0  8795 6781 8975

Salary Payable 0  99600 88275 86450

Total 7500 109076 95902 95425

INTERPRETATION

5 The above table shows that the total current liabilites of the compFrom the above table
the outstanding expenses has been reduced year by year, and in the last year (2015) the
all the elements have been increased i.e the salary payable has been increased to 99600 in
2013 ,88275 in 2014 and 86450 in 2015.

CHART 4.2.

10 CURRENT LIABILITIES
 100% 0.42 0.17 0.13
90%
0.26
80% 0.11
70% 0.27
60% 0.15 0.23
50%
0.2 0.44
40% 0.37
30%
0.23
20%
10%
0%
Sundry debtors TDS Cash and bank
balance

2012 2013 2014 2015

TABLE 4.1.13

CASH POSITION RATIO

YEAR CASH CURRENT LIABILITIES CASH POSITION RATIO

2012 51331 73322 70.01%
2013 32102 95425 33.64%
2014 35613 95902 37.13%
2015 18538 109072 17.00%
2016 62537 7500 833.83%
5 INTERPRETATION:

CHART NO 4.2.13

CASH POSITION RATIO

 33.64%
70.01%
37.13% 2012
17.00%
2013
2014
2015
2016
833.83%

TABLE NO 4.1.14

5 CORRELATION RELATION

Fixed assets(X) Total assets(Y) XY X² Y²

6659954 608853 4.05493 4.4355 3.70702

6566779 377338 2.4779 4.3123 1.42384

6778566 197690 1.34005 4.5949 3908133

6807950 331265 2.25524 4.6348 1.09737

6767941 481161 3.25647 4.5805 2.31516

 33581190 1996307 1.338 2.256 8.934

= 5(1.33846) – (33581190) (1996307)

√ ❑5(2.2558) – (33581190²) 5(8.9342) – ( 1996307)²

= 0.28846

- 44656.8487

=0.28846

211.32

10 = 0.001365
 CASH IN HAND
2017 4547

2016 5645

2015 4492

2014 5684

2013 23913

0 5000 10000 15000 20000 25000 30000

EPF
10000
9000 8975 8795
8000
7000 6781
6000
5000 4872
4000
3000
2000
1000
0 0
2013 2014 2015 2016 2017
 TCA & TCL
7300000 7268807 7300000
7268807 7249102
7249102
7200000 7200000
7139215
7139215
7100000 7100000

7000000 6976256 7000000

6944117 6976256
6944117
6900000 6900000

6800000 6800000

6700000 6700000
1 2 3 4 5

Total Assets Total Liabilities

ESIC PAYABLES

2013
2014
2015
45%
2016
2017
55%

5
 SALARY PAYABLE

2013
2014
20% 2015
29%
2016
2017

25%
26%

OUTSTANDING EXP
8000
7500
7000

6000

5000

4000

3000

2000

1000

00 0 0 0
2013 2014 2015 2016 2017

10
 YEAR SUNDRY DEBTORS

2013 478123

2014 241954

2015 86900

2016 115792

2017 134787

YEAR CASH AT BANK

2013 38624

2014 12854

2015 31121

2016 26457

2017 46784

YEAR TDS

2013 68193

2014 116846
2015 75177

2016 183371

2017 295043

YEAR CASH IN HAND

2013 23913

2014 5684

2015 4492

2016 5645

2017 4547
 SUNDRY DEBTORS

478123

241954

134787
115792
86900

2013 2014 2015 2016 2017

YEAR OUTSTANDING EXP

2013 0

2014 0

2015 0

2016 0

2017 7500

YEAR ESI PAYABLES

2013 0

2014 0
2015 846

2016 681

2017 0

SALARY
YEAR
PAYABLES

2013 68450

2014 86450

2015 88275

2016 99600

2017 0
 CASH AT BANK
50000
45000
40000
35000
30000
25000
46784
20000 38624
15000 31121
26457
10000
5000 12854

0
2013 2014 2015 2016 2017