132943535 simco finance project

8/12/2019 132943535 Simco Finance Project

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A PROJECT REPORT

ON

ANALYSIS OF FINANCIAL STATEMENTS OF

SOUTH INDIA METAL COMPANY,

SHORANUR -2

A

P ROJECT R EPORT

SUBMITTED TO C ALICUT U NIVERSITY

IN PARTIAL FULFILLMENT OF THE REQUIREMENT FOR THE AWARD

O F THE D EGREE OF BACHELOR OF BUSINESS ADMINISTRATION

SUBMITTED BY

SAJA.K.A R EGISTER NO :

U NDER THE GUIDANCE OF

RAMSEENA MISS (M.Com)

DEPARTMENT OF COMMERCE & M ANAGEMENT STUDIES

ANSAR WOMENS COLLEGE,

PERUMPILAVU,THRISSUR,KERALA.

A!!"#"$%&' %( %)& U*"+& "% (! C$#"/0%1 2 3-2 4

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ANSAR WOMENS COLLEGE PERUMBILAVU, P.O KARIKKAD

B$/)( (! B0 "*& A'5"*" % $%"(*

CERTIFICATE

Thi i !o "#$!i% !ha! !hi P (6&/% R#'o$!

# !i! #* a! +SIMCO M#!a I *, !$ - i!h $#%#$# "# !o o/#$a !,*

i a 0o a%i*# $#"o$* o% ' a"#m# ! !$ai i *o # 0 SA2A.K.A

(REG NO3 ), *#$ m ,i*a "# a * ,'#$/i io a * !ha! i ha o!

'$#/io, %o$m#* !h# 0a i %o$ !h# a a$* o% a *# $##4 *i' oma4a o"ia!# hi'4 %# o hi' !o h#$

H&$' (! %)& '&7$ %5&*% I*%& *$# G0"'&

MR PRASAD. P MISS RAMSEENAL&/%0 & 1

D&7% (! /(55& /&8 5$*$9&*% %0'"&

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DECLARATION

I h#$#0 *#" a$# !ha! !h# '$oj#"! $#'o$! # !i! #*

a! SIMCO METAL INDUSTRY; ha 0## $i!!# a * '$#'a$#* 0 m#

*,$i !h# #a$ 5667. Th# '$oj#"! a *o # , *#$ !h# /a ,a0 # ,i*a "# a *

,'#$/i io o% RAMSEENA MISS (D#'a$!m# ! o% Comm#$"# &

Ma a #m# ! S!,*i# ) ANSAR WOMENS COLLEGE PERUMPILAVU

I 'a$!ia %, %i m# ! o% !h# $#8,i$#m# ! o% !h# D# $## o% Ba"h# o$ o%

B, i # A*mi i !$a!io o% Ca i",! U i/#$ i! . I a o *#" a$# !ha! !hi !,*

i !h# $# , ! o% m o #%%o$! a * ha o! 0## ,0mi!!#* !o a o!h#$

i !i!,!io %o$ !h# "a # o% a D# $##.

P9ACE3 PERUMPILAVU SAJA..K .A

DATE3FINAL BBA

ANSAR WOMENS COLLEGE

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ACKNOWLEDGEMENT

I o, * i;# !o !a;# !hi o''o$!, i! !o #"#$+0:D$%&:

CONTENTS

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CHAPTER PAGE NO:

1. INTRODUCTION?????????????????.7@11

5. COMPAN PROFI9E????????????????1:@5

:. FINANCIA9 STATEMENT ANA9YSIS OF SIMCO??..57@>6

>. RATIO ANA9YSIS OF SIMCO???????????.>1@ :

. SUMMARYOF FINDINGS &SUGGESTIONS?????. >@

. CONC9USION??????????????????..

. BIB9IOGRAPHY?????????????????. 7

7. ANNE URE???????????????????. @7

CHAPTER-?

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INTRODUCTION

A $i", !,$# "o !i!,!# 0a";0o # o% I *ia E"o om & i 'i!# o%"o # !#* i *, !$ia i a!io i !h# a ! %o,$ *#"a*# = A $i", !,$# !i o"",'i# a ' a"# o%

i i%i"a "#. B#i !h# a$ # ! #"!o$ o% !h# #"o omi" a"!i/i! 4 i! i !h# o,$"# o%

i/# ihoo* %o$ o/#$ 6 o% !h# 'o', a!io i !h# #"o om . A $i", !,$# a""# #$a!# !h#

#"o omi" *#/# o'm# ! !o a /#$ a$ # '$o'o$!io o% 'o', a!io 4 "a'i!a %o$ i! o

*#/# o'm# ! a * ,$' , %o$ i /# !m# ! i o!h#$ '$o*,"!i/# #"!o$ .

I! i # ; o !ha! a $i", !,$a '$o*,"!io i !h# "om0i #* #%%#"! o% a

/a$i#! o% im' #m# ! 4 %#$!i i #$ 4 i$$i a!io 4 %a$m ma"hi #$ 4 hi h i# *i /a$i#!i# o%

##* 4 #!"?.A !h# # i ',! i o # a o$ a o!h#$ "o !$i0,!# !o i "$#a i i

'$o*,"!i/i! o% a $i", !,$# & %o$m , *#$ o #. B,! !h# # i ',! 0#"om# mo$# #%%#"!i/#

a * !h#i$ 'o!# !ia i 0#!!#$ ,!i i #* i% a''$o'$ia!# # #$ a * 'o #$ o,$"# a$# ma*#

a/ai a0 # !o !h# %a$m#$.

Th# ma ,%a"!,$i o% !h# # a $i", !,$a im' #m# ! & ' a a *omi a !

$o # i ma "a # i *, !$ia #"!o$ o% K#$a a #"o om . Thi i *, !$ # #$a i

i " ,*#* i !h# a $o 0a #* "a!# o$ , i! o% ma "a # , i! . Th#$# a$# #a$

166 ma "a # a $i", !,$a im' #m# ! !oo ma ,%a"!,$i , i! i KERA9A. Th# mai

o"a!io o% !h# # , i! i a! SHORANUR a! PA9AKKAD Di !$i"!4 6 a$# a!

SHORANUR i! # % . Th# $#mai i , i! a$# '$#a* o/#$ /a$io, 'a$! o% !h# !a!#

# '#"ia i $,$a a$#a .

To!a i /# !m# ! o% !h# # 166 , i! i ' a ! a * ma"hi #$ a$# mo$# !ha

R C$o$# .Th# i *, !$ '$o/i*# #m' o m# ! !o #a$ :66 '#o' # i !hi #"!o$. Th#

ANNUA9 !,$ o/#$ o% !h# # , i! i mo$# !ha R 56C$o$# a * !h# mai i!#m o%

ma ,%a"!,$i i " ,*# S'a*#4 Pi";@a


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ma ,%a"!,$i '$o"# . Th# !#m o% ma$;#!i a $i", !,$a im' #m# ! i !h$o, h

a # ! a''oi !#* a! /a$io, 'a$! o% !h# "o, !$ o "ommi io 0a i . Th# '$o*,"! a$#

o * 0o!h i i*# & o,! i*# KERA9A.

I! ma 0# !a!#* !ha! !ho, h !h# # im' #m# ! a * ma"hi #$ ha/# 0##

*#/# o'#* mai %o$ , a # i %a$m . Th# *#ma * %o$ ha * !oo a * im' # im' #m# !

"o !i ,# *,# !o ma ho *i 0 !h# ma$ i a %a$m#$.

THE SOUTH INDIA METAL COMPANY

SOUTH INDIA META9 COMPANY i o # o% !h# $#',!#*Com'a i# i KERA9A hi"h i /o /#* i !h# ma ,%a"!,$i o% A $i", !,$a

Im' #m# ! 4 Ga$*# Im' #m# ! 4 E !a!# !oo & Ha * Too . I! ha a /#$ oo*

'o', a$i! i So,!h I *ia Ma$;#! .Th# So,!h I *ia M#!a Com'a a # !a0 i h#* i

1 : . Th# So,!h I *ia M#!a Com'a i 'io ##$ i h# ma ,%a"!,$i %i# * o%

A $i", !,$a a * Ho$!i", !,$a im' #m# ! 4 Ga$*# !oo 4 E !a!# !oo a * Ha * !oo .

Th# '$o*,"! o% So,!h I *ia M#!a Com'a ha/# oo* ma$;#! i So,!h I *ia. Th#

'$o*,"! o% So,!h I *ia M#!a Com'a ha/# oo* ma$;#! i So,!h I *ia. Th# "om'a

ha $#"#i/#* /a$io, a a$* i " ,*i %i$ ! '$i # i !h# Jo$ * A $i", !,$a Fa$# a! N#

D# hi i 1 1 %o$ +S#"a!,$# - a * #"o * '$i # i !h# Na!io a ,a i! A a$* %o$

A $i", !,$a Im' #m# ! I 1 7 .

OBJECTIVES OF THE STUDY

Jo$;i "a'i!a ma a #m# ! i a i i%i"a ! a '#"! o% %i a "ia

Ma a #m# !. I! i im'o$!a ! !ha! i /# !m# ! i ",$$# ! a #! a * !h# #/# o% ",$$# !

ia0i i!i# i ha/# !o 0# #a$#* 8,i"; !o "ha # i a # . I! i a o im'o$!a ! !ha!

a''o$!io o% o$;i "a'i!a $#8,i$#m# ! i 0$o, h! %$om 9o !#$m o,$"# ,"h a

#8,i! o$ o !#$m oa .I a*#8,a!# o$;i "a'i!a i a "$i i a * i! ma a$i # *,# !o 'oo$ o$;i "a'i!a a * %i a "ia ma a #m# ! .

E/#$ o$ a i a!io ha a*#8,a!# o$;i "a'i!a %o$ i! #%%i"i# !

%, "!io i . A So,!h I *ia M#!a Com'a 4 Sho$ ,$ i a $#',!#* i !i!,!io i! ho, *

ha/# ,%%i"i# ! o$;i "a'i!a %o$ i! , i !#$$,'!#* $o !h. Th# $o !h "a 0# # ,$#*

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Th# !,* ma;# , # o% !#"h i8,# i;#

1. Com'a$a!i/# Ba a "# Sh##! & I "om# S!a!#m# !

5. Commo Si # Ba a "# Sh##! & I "om# S!a!#m# !

:. P$o%i!a0i i! Ra!io.

>. 9i8,i*i! Ra!io

. A"!i/i! Ra!io #!"

Sim' # Ma!h#ma!i"a Too i;#

1. A/#$a #

5. P#$"# !a #

A""o, !i Too i;#

1. Ra!io

5. T$# * A a i& S!a!i !i"a Too #$# ma*# a o , #* %o$ !hi a a i .

LIMITATONS OF THE STUDY

Th# Sam' # Si # i /#$ ma . O *a!a #$# a a #*. So !h#$# i a 'o i0i i! o%

o"",$$# "# o% om# am' i #$$o$ . I% !h# am' # #$# a$ # a * $#'$# # !a!i/#4 !h#

o0 #$/a!io o, * ha/# 0#"om# mo$# "$#*i0 #.

I! "o i*#$ o mo #!a$ %a"!o$ 4 o mo #!a$ %a"!o$ a$# o! "o i*#$#*.

I! i a'' i"a0 # o i !h# "a # o% So,!h I *ia M#!a Com'a 4 Sho$ ,$4 o! a !,*

o% i *, !$ "o "#$ #*

Th# !im# a o #* %o$ !h# !,* i # .

I! ha 0## "o *,"!#* 0 , i #"o *a$ *a!a.

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COMPANY PROFILE

CHAPTER-2

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SOUTH INDIA METAL COMPANY SHORANUR

COMPANY PROFILE

REGISTERED OFFICE 3 PURAYANNUR INDUSTRY SHORANUR S.S.I R# . No. 3 6 6 66:76 PMT

AUDITOR 3 .K.S NARAYANAN & CO

MANAGING DIRECTOR 3 P.DI AKARAN

BANK 3 PUN2AB NATIONA9 BANK

TRADE NAME 3 SIMCO

BRAND SYMBO9 3 9ION

SOUTH INDIA META9 COMPANY o"a!#* i SHORANUR i a

'a$! #$ hi' %i$m # !a0 i h#* a * $# i !#$#* i !h# #a$ 1 > . Th# %o, *#$ o% !hi %i$m i

PMC.DI AKARAN NAMBOOTHIRIPAADU. Th# 'a$! #$ o% !h# %i$m a$#

PURAYANNUR DI AKARAN a * PURAYANNUR A9SA9A. Th# 'a$! #$ o% !h#

%i$m a$# PURAYANNUR DI AKARAN a * PURAYANNUR A9SA9A. Th#

ma a i 'a$! #$ o% !h# %i$m i P.DI AKARAN .Th# %i$m i $, i i!h 56 o%%i"# !a%%

a * 5 a0o$#$ .

HISTORY OF THE FIRM

SIMCO i a # ; o %i$m4 ma ,%a"!,$i a $i", !,$a

im' #m# ! a * a$*# !oo . So,!h I *ia M#!a Com'a a # !a0 i h#* i 1 : a a

'$i/a!# "om'a . 9a!#$ 'a$! #$ hi' %i$m ; o a P,$a a ,$ I *, !$i# ',$"ha #* !h#

"om'a %$om !h# ABDU9 SAMAD i !h# #a$ 1 > a * $# i !#$#* , *#$ !h# I *ia

Pa$! #$ hi' A"! i 1 . Th# %i$m im'$o/#* i! o$;i i!h !h# h# ' o% !#"h i"a a*/i"#

o% S$i C.K MENON a * S$i K.K RA2A.

STRUCTURE OF THE FIRM

A""o, !i !o !h# 'a$! #$ hi' *##* !h# %i$m "o i ! o% ! o 'a$! #$ .

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PURAYANNUR DI AKARAN a * PURAYANNR A9SA9A

Th# "a'i!a o% !h# %i$m R >4 664 66 a * "o !$i0,!#* a , *#$

PURAYANNUR DI AKARAN @14 64666 @

PURAYANNUR A9SA9A@54 64666 @

Th# '$o%i! a * o o% !h# %i$m a%!#$ a*j, !i !h#i$ i !#$# ! a a$ a * 0o , !o !h#

'a$! #$ i% a i *i/i*#* amo !h# ! o 'a$! #$ i !h# $a!io o% >6 a * 6

$# '#"!i/# .

Th# ma a i 'a$! #$ o% !h# %i$m i $# 'o i0 # %o$ !h# o/#$a a * #%%#"!i/# ma a #m# !

o% !h# !a%% a * ho # # !a0 i hm# ! o% SIMCO.

WORKING CAPITAL (! SIMCO

Th# "om'a i /i!# *#'o i! i !h# %o$m o% , #",$#* oa %$om

!h# 'a$! #$ %o$ i! *a !o *a a"!i/i!i# . I! a o i /i!# *#'o i! %$om o,! i*# . Th# #

*#'o i! a$# , #* %o$ m##!i !h# "om'a L o$;i "a'i!a $#8,i$#m# ! . I! ha a o !h#

0a ;i %a"i i!i# ,"h a o/#$*$a%! .

LOCATION OF THE FIRM

SIMCO i i!,a!#* a! K, a'', 4 : ;i om#!#$ %$om Sho$ ,$ To .

Th#$# i a0o,! 7 a"$# o% a * %o$ !h# "om'a . Th# o%%i"#4 %a"!o$ 0,i *i 4 "a !## 4o$;#$ 4 $# ! $oom4 a!"h ma i!!i $oom4 o$;#$ a * !a%% 8,a$!#$ a$# #

"o !$,"!#*. A i! i i!,a!#* i !h# h#a$! o% K, a'', 4 a %a"i i!i# ,"h a $oa*4 $ai

# #"!$i"i! 4 0a ;i 4 "omm, i"a!io #!" a$# $#a*i a/ai a0 # !h#$#. B# i*# !h# #

%a"i i!i# !h# ' a"# i %amo, %o$ ma "a # i *, !$i# 4 # '#"ia M#!a I *, !$i#

.B#"a, # o% !hi !h# 'a$"# 0oo;i o%%i"# o% a mo ! a !$a 'o$! "om'a i# ha/# 0##

o'# #* h#$# i;# T. .S .Pa!!# Roa* a 4 ABT ETC??

LAY OUT

Th# a o,! o% !h# %i$m "om'$i # %a"!o$ 0,i *i 4 o%%i"#4 "a !## a * $# ! $oom

%o$ #m' o ## 4 #",$i! o%%i"# a * #m' o #$ 8,a$!#$ # *# i #* !o a""ommo*a!#

i!h i !h# a/ai a0 # a$#a #/# '$o/i*i 'a"# %o$ %,!,$# #


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QUALITY CONTROL

SIMCO $a ;#* %i$ ! i i! 8,a i! o% '$o*,"! !a$ #!#* !o a$* , #$ a!i %a"!io .

Th# %i$m ha $#"#i/#* /a$io, a a$* i " ,*i a %i$ ! '$i # i !h# JOR9DAGRICUTURA9 FAIR a! NEJ DE9HI i 1 1 %o$ SECATURES a * #"o * '$i # i

!h# NATIONA9 UA9ITY AJARD FOR AGRICU9TURA9 IMP9EMENTS i 1 7

PRODUCTS OF SOUTH INDIA METAL COMPANY

?. AGRICULTURAL IMPLEMENTS

MAMATTY

PICK@A E

GRUBB9ING MATTOCK

2. HORTICULTURAL IMPLEMENTS

KODAA9I FORK

DIGGING FORK MAMMATTY FORK

DIGGING FORK

@.GARDEN TOOLS

GARDEN SHARES

TRENCHING HOE

HAND FORK #!"?.

. ESTATE TOOLS

RUBBER TAPPING KNIFE

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PRUNNING SAJ

PRUNNING KNIFE

. HAND TOOLS

TM CUTTER

A9A ANGOES

FE99ING KNIFE

HAMMERS

A E

SICK9E

COMPANY HAVE A MONOPOLY ON THE PRODUCTION OF

DIGGING FORK

PICK A E

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ORGANISATION CHART

Purayanur Industries

Managing Partner

Technical Manager OfficeManager

Raw material Production and Finished GoodsAccounting and Purchase and Maintenance and salesFinance Stores department DepartmentDepartment Department

Foreman harge man Sales ManagerAccount

ler! Sa # C #$; Ja # C #$;

Ra ma!#$iaJo$;#$ S!o$# K##'#$ Di 'a!"h " #$;

"atchman Com',!#$ O'#$a!o$

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VARIOUS DEPARTMENTS

?1 RAW MATERIALS PURCHASE AND STORES

DEPARTMENT

Th# o$;i o% !h# "om'a !a$! %$om !h# Ra ma!#$ia ',$"ha # a * !o$# *#

'a$!m# !. Th# $a ma!#$ia !o$# ;##'#$ i !h# h#a* o% !hi *#'a$!m# !. Th#$# i o #

a i !a ! !o$# ;##'#$ !o h# ' !h# $a ma!#$ia !o$# ;##'#$. Th# mai %, "!io o% !h i

*#'a!m# !

a$# (1) P,$"ha i o% $a ma!#$ia (5) S!o$i o% $a ma!#$ia (:) I ,i o% $a ma!#$ia .

?1PURCHASING OF RAW MATERIAL

P,$"ha # o% $a ma!#$ia i !h# im'o$!a ! %, "!io o% !h# $a ma!#$ia

',$"ha # a * !o$# *#'a$!m# !.I! i " ,*# !h# %o o i !#'

$1 RECEI ING PURCHASE RE UISITION

P,$"ha # $#8,i i!io i a %o$m , #* a a %o$ma $#8,# ! !o !h# ',$"ha i

*#'a$!m# ! !o ',$"ha # ma!#$ia .I! i/# !h# '#"i%i"a!io a * 8,a i! ma!#$ia !o 0#

0o, h! 4 o$; o$*#$ ,m0#$ a * a "!io $#%#$# "# a''i i"a0 # a * *a!a i # %o$ !h#

$#"#i'! o% !h# ma!#$ia .

Jh# !h# !o"; o% ma!#$ia "om# !o !h# $#@o$*#$i #/# 4!h# !o$#

;##'#$ '$#'a$# a ',$"ha # $#8,i i!io .A%!#$ $#"#i/i !h# ',$"ha # $#8,i i!io 4!h#

',$"ha # ma a #$ i i %o$m !h# am# !o #/#$a ma a #$ a * !h# i %o$m !o

ma a i 'a$! #$.Ma a i 'a$! #$ i/# "o # ! !o !h# ',$"ha # o% ,"h $a

ma!#$ia .A%!#$ # #"!i !h# ,'' i#$ !h# ',$"ha # ma a #$ i # * ',$"ha # o$*#$ !o

!ho # ,'' i#$ ho ,'' !h# oo* 8,a i! ma!#$ia .

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>1 ISSUING OF PURCHASE ORDERS

A ',$"ha # o$*#$ i a o$*#$ !o !h# ,'' i#$ %o$ '#"i%i"#* ma!#$ia i! i !h#

#/i*# "# o% !h# "o !$a"! 0#! ## !h# 0, #$ a * !h# ,'' i#$ !ha! 0i * 0o!h 0, #$ a *

,'' i#$ !o !h# !#$m , *#$ hi"h !h# o$*#$ i ' a"#*. P,$"ha # o$*#$ i "o !ai am#

a * a**$# o% 0o!h !h# 'a$!i# 4 am# o% oo* 48,a !i! o% oo* #!"?..A%!#$ o0!ai i

!h# o$*#$ !h# ,'' i#$ i i %o$m !h# *a!# o% *i 'a!"h48,a !i! 4'$i"# &mo*# o% *# i/#$

o% ma!#$ia .Th# ,'' i#$ # * !h#i$ oo* !o !h# "o i ## !h$o, h T S4KT #!"? !a!#*

i !h# i *# !.A%!#$ $#"#i/i !h# ma!#$ia !o$#;##'#$ i "h#"; !h# 8,a !i! 48,a i! a *

"o *i!io a * i i ,# + Goo* $#"#i/#* o!#- !o %a"i i!a!# !h# '$o",$#m# ! *#'a$!m# !

!o $# #a # !h# i /oi"# %o$ 'a m# !.

2.STORING OF MATERIAL

A%!#$ $#"#/i !h# ma!#$ia 4 !o$# ;##'#$ ' a"# !h# ma!#$ia i '$o'#$

' a"# a * mai !ai a !o$# #* #$ "o !ai i !h$## mai "o ,m

a) R#"i#'! "o ,m

0) I ,# "o ,m

") Ba a "# "o ,m

O !h# 0a i o% !o$# $#"#i'! o!# 4!h# !o$# ;##'#$ a""o, ! !h# $#"#i'! i !h# $#"#i'!

"o ,m o% !h# !o$# #* #$.I! "o !ai !h# 8,a !i! 4 $a!# a * /a ,# o% !h# ma!#$ia .

@.ISSUE OF RAW MATERIAL

I ,# o% $a ma!#$ia i *o # !h$o, h !h# $a ma!#$ia i *# !. I! i '$#'a$#*

0 !h# $# '#"!i/# #"!io "ha$ #ma ho i !h# jo0 o$*#$ ,m0#$4 am# o% !h#

ma!#$ia 4 ,m0#$ o$ 8,a !i! #!"?Jh# !h# oo* a$# i ,#*4 !h# !o$#;##'#$ $#"o$* i! i

!h# i ,# "o ,m o% !h# !o$# #* #$ a * 0a a "# i ho i !h# 0a a "# "o ,m .Th#

"om'a a*o'! FIFO m#!ho* %o$ i ,i !h# ma!#$ia .

PRODUCTION DEPARTMENT

P$o*,"!io i a '$o"# o% "o /#$!i $a ma!#$ia i !o #mi %i i h#*

oo* o$ %i i h#* '$o*,"! .Th# o$;i o% !h# '$o*,"!io *#'a$!m# ! "o i ! o% !h#

%o o i '$o"# 3

1 Saja.K.A


18/83

1.RAI9 CUTTING

Th# %i$ ! !#' i '$o*,"!io '$o"# i !o ",! !h# $ai i !o "om%o$!a0 #

i #.Mai !h# $ai i *i/i*#* i !o : 'a$! h#a*4"# !$# a * % a # o$ 0o!!om.H#a* i , #*

%o$ ma;i hamm#$ 4 "# !$# %o$ ma;i mamma!!i# #!"?Th# '$o*,"! hi"h ##* hi h

"a$0o "o !# ! a$# ma*# 0 0i #! .

5.POJER FORGING

A%!#$ Rai ",!!i i! i !h# 'a #* !o !h# 'o #$ %o$ i #"!io .A %a$ h#a!i !h#

$ai ,'!o $#* %o$m %,$ ,$#4i! i 'a #* !o 'o #$ hamm#$ .Th# 'o #$ hamm#$ i i/#

Ro, h ha'# !o !h# '$o*,"!.F$om h#$# #mi %i i h#* oo* a$# 'a #* !o Ha * %o$ i

#"!io .

:.HAND FORGING

Fi i hi o$; i ma ,a *o # a! ha * %o$ i #"!io .O !ha! $a ma!#$iahi"h i ha/i $o, h ha'# i 'a #* !o ha * %o$ i #"!io .

>.TEMPRATURE 6R HEAT PROCESSING

Too a$# !#m'#$#* o ha$*# #* , *#$ !hi '$o"# . Fi$ ! !h# !oo a$# h#a!#*

!h# ,**# "oo i . Thi i a o!h#$ a$#a o% #

a$# %i!!#* , *#$ !hi '$o"# . Fo$ ha * #*4 i !hi "om'a a/ai L ' a ! a$# , #* 0#"a, #

o% !h# '#"ia 8,a i! i a!,$#.

.PAINTING AND PACKING

Som# !oo a$# 'ai !#* i !h# $#* "o o,$4 om# o!h#$ i i h! $o # a * o!h#$ i

/a$ i h. Som# '#"ia !oo a$# # #"!$o' a!#*. Thi '$o"# ma;# !oo a$# /#$

a!!$a"!i/# a * '$#/# ! !ai .

17 Saja.K.A


19/83

Th# 'ai !#* o$ /a$ i h#* !oo a$# 'a";#* i "o /# i# ! ,a !i!i# a * !h#

!$a %#$$#* !o %i i h#* oo* !a . Th# '$o"# O% P$o*,"!io i i/# i *ia $am. Th#

*ia $am ho i !h# Com'a '$o"# o% #"!io o% '$o*,"!io .

MAINTENANCE DEPARTMENT

Mai !# a "# #"!io i a 'a$! o% '$o*,"!io *#'a$!m# !. I! h# ' !o

ma;# !h# '$o*,"!io moo!h a%%i i! . I! "o i ! o% o mai !# a "# # i ##$ a * hi

o$;#$ . Th# o$;#$ i " ,*# ha$' 4 m#"ha i !4 ma a * %i!!#$ .Mai !# a "# o% a

ma"hi # m#a #%%o$! *i #"!#* !o a$* mai !ai i !h# ma"hi # i a oo* "o *i!io .

Mai !# a "# $#*,"# 0$#a; *o a * h# ' i a"hi#/i !a$ #!#* '$o*,"!io . Th#

mai !# a "# i *o # i!h o,! a%%#"!i '$o*,"!io . Th# mai *,!i# o% !h# *#'a$!m# ! a$#

$#'ai$ a * mai !# a "# o% #8,i'm# ! o% !h# %a"!o$ .

Th# mai %, "!io o% !h#i$ *#'a$!m# ! a$#3

1) To '$o/i*# 'a$# 'a$! !o !h# ma"hi #.

5) To $#'ai$ ma"hi #

:) To mai !ai !h# ma"hi # '$o'#$

>) To '$o/i*# *i$#"!io a * i !$,"!io $# a$*i o'!io o% ma"hi # .

Th# mai !# a "# #"!io i o! a ,'',$a!# *#'a$!m# !. B,! i! i a 'a$! o% '$o*,"!io

*#'a$!m# !. Thi h# ' !o $#'ai$ !h# ma"hi # a * '$#/# ! !h# !o''a # o% '$o*,"!io o$!o a/oi* !h# i !#$"#'!io i !h# % o o% '$o*,"!io '$o"# .

MARKETING DEPARTMENT

Ma$;#!i i a "om'$#h# i/# !#$m a * i " ,*# a $# o,$"# a * #! o%

a"!i/i!i# #"# a$ !o *i$#"! a * %a"i i!a!# !h# % o o% oo* a * #$/i"# %$om !h# 'oi !

o% '$o*,"!io !o !h# "o ,m'!io !h$o, h !h# '$o"# o% *i !$i0,!io .Ma$;#!i i !h#

'$o"# o% a a"!i/i!i# i " ,*i %o$ !h# #


20/83

a # . Sa # *#'a$!m# ! *i/i*# !h# # i '$i"# o% !h# '$o*,"! 4 '$o%i! o '$o*,"! a *

'$o*,"!io o !h# 0a i o% *#ma *.

Th# m#!ho* i !ha! !h# "om'a ha a a # $#'$# # !a!i/# !o "o #"! o$*#$

%$om !h# *#a #$ $#!ai #$ . Th# a # $#'$# # !a!i/# i i %o$m !h# o$*#$ a * !h#"om'a *i$#"! i # * !h# '$o*,"! !o !h# *#a #$ $#!ai #$ .

SALES DEPARTMENT Th# a # ma a #$ i!h !h# h# ' o% a # " #$; , *#$!a;# !h# a # a"!i/i!i# .

O$*#$ a$# $#"#i/#* 0 !h# %i$m !h$o, h a # ! o #",$i o$*#$ !h# a # " #$; ma;#

a$$a #m# ! %o$ !h# *# i/#$ o% oo* . H# $#"o$* !h# '$o*,"! *# i/#$#*4 i! 8,a i! 4

'$i"# 8,a !i! #!" i a 0oo; ; o a o$*#$ 0oo;.Fo$ o$*#$ o$!h R : 66 @ o$ mo$# a! a!im# 1 *i "o, ! i a o #* %o$ a i!#m . I! "ha$ # "# !$a a # !a< a * ma #",$i! !a%%.

56 Saja.K.A


21/83

Th# majo$ %, "!io o% !hi *#'a$!m# ! a$#3

RECRUITMENT AND SELECTION

9i;# a o!h#$ "om'a 4SIMCO a o ##* *i%%#$# ! ;i * o% '#$ o # %o$

m#!a o$; 4 ,'#$/i o$ 4 " #$; a * o o .Thi "om'a '#"i%i# #'a$a!# ;i a *

#


22/83

Th#$# a$# *i%%#$# ! $, # %o$ *#!#$mi i !h# a # o% o$;#$ a * a a$ o%

o%%i"# !a%%. O%%i"# !a%% a * a!"h ma $#"#i/#* %i


23/83

Ma a #m# ! i '$ima$i $# 'o i0 # %o$ a%#! . Ma a #m# ! i /o /# a

ma a #$ i " ,*i !o' ma a #m# !. A *#'a$!m# ! h#a* a * !h#i$ ma a #m# ! !a%%

i " ,*i ,'#$/i o$ a$# #8,a $# 'o i0 # %o$ a%#! o% !h#i$ o$;#$ a * #8,i'm# !.

A o$;#$ ho i o$;i i!h a ma"hi # i #8,a $# 'o i0 # %o$ !h# a%#! o% hi i%#

a # a !h# i/# o% hi "o #a ,# . So a a o !h# #",$i! ma a !h# a!# o% hi

%a"!o$ !h, # %i * a%#! # "om'a # #/#$ #m' o ##4 #/#$ *#'a$!m# ! a * #/#$

%, "!io a$ i !h# o$ a i a!io .

6 mi o$ a""i*# ! a$# $#'o$!#* i !h# a ! #a$. Th# mai "a, # o% !h# #

a""i*# ! i !o "a$# # # o% !h# o$;#$ . Mo ! o% !h# o$;#$ a$# o$;i #a$ !h#

%,$ a"#. Thi i a a a "ha "# !o 0,$ 0o* o% !h# o$;#$ . Th# "om'a "a a/oi*

!hi a""i*# ! !o i/# mo$# !$ai i a * a%#! '$o $am !o !h# o$;#$ .

OTHER ADMINSTRATIVE ACTIVITIES

PERFORMANCE APPRAISAL

Th# '#$%o$ma "# o% #a"h #m' o ## i #/a ,!a!#* 0 !h# $# '#"!i/# ,'#$/i o$

a * !h# #/a ,a!io $#'o$! i ,0mi!!#* !o !h# !o' #/# #


24/83

TIME OFFICE

Fo$ $#"o$*i !h# a!!# *a "# o% o$;#$ i !#a* o% a!!# *a "# $# i !#$ a *

a!!# *a "# "a$* m#!ho* i %o o #*.I! i ' a"#* i !h# !im# o%%i"#. Th# a!!# *a "# "a$*

"o !ai !h# am# o% !h# o$;#$4 !i";#! ,m0#$4 am# o% !h# *#'! i hi"h h# o$; 4

o$;i ho,$ #!". A! !h# !im# o% hi a$$i/a !h# o$;#$ ho, * ,0mi! hi a!!# *a "#

"a$*. Th# "ha$ # ma a o $#"o$* !h# a!!# *a "# i a 'a$!i", a$ 0oo; !h# o!# 0oo;

i " ,*# !h# am# o% o$;#$4 !i";#! ,m0#$4 !im# o% a$$i/a #!". A%!#$ *oi !h# "ha$ #

ma ,0mi! !hi 0oo; !o !h# '#$ o a ma a #$ a * h# i ma;# !i"; ma$; o !h#

a!!# *a "# "a$* a * !hi i !h# 0a # %o$ '$#'a$i a # h##!.

ACCOUNTING AND FINANCE DEPAREMENT

Th# a""o, !i a * %i a "# *#'a$!m# ! , *#$ !h# "o !$o o% o%%i"# ma a #$.

I! "o i ! o% a""o, ! " #$; a # " #$;4 a # " #$; a * *i 'a!"h " #$; a * "om',!#$

o'#$a!o$.

Th# mai %, "!io o% !h# %i a "# *#'a$!m# ! a$# a %o o .

1. Mai !# a "# o% i8,i* a #!.Th# *#'a$!m# ! # ,$# !ha! !h#$# i a*#8,a!# "a h i

ha * a * a! 0a ; !o m##! i! o0 i a!io a! a !im# .

5. B,i *i ,' $# #$/# %o$ $o !h #. E ,$i ma


25/83

ACCOUNTING SYSTEM

Th# A""o, !i D#'a$!m# ! i %, "om',!#$i #*. Th# "om'a mai !ai !h# a""o, !

o *o,0 # # !$ !#m o% Boo;@K##'i .O%%i"# ma a #$ i i "ha$ # o% a""o, ! #"!io

a * i $# 'o i0 # %o$ !h# # !i$# %, "!io o% !hi #"!io .Mai 0oo; o% a""o, !

Th# "om'a '$#'a$# mai !h# %o o i 0oo; .

C$ ) >((= : Ca h 0oo; i '$#'a$#* %o$ # !#$i a !h# $#"#i'! a *

#((= 3 T$a a"!io o% "$#*i! ',$"ha # o% oo* a$# $#"o$*#*

i !hi 0oo;

S$#& '$ >((= 3 Sa # *a 0oo; i " ,*# a a # ma*# i a *a . Th#$#

a$# #'a$a!# "o ,m %o$ !a


26/83

Fi a "ia S!a!#m# ! a$# !h# '$i "i'a o,$"# o% Fi a "ia I %o$ma!io .

Th# a$# !h# !a!#m# ! ho i !h# %i a "ia 'o i!io a * !h# $# , ! o% 0, i #

o'#$a!io a! !h# # * o% !h# a""o, !i '#$io*. I! i '$#'a$#* o !h# 0a i o% $#"o$*#*

%a"! .Th# !a!#m# ! a$# '$#'a$#* %o$ a 'a$!i", a$ '#$io*4 # #$a o "# i a #a$

A""o$*i !o 2oh .N. M #$4- !h# %i a "ia !a!#m# ! '$o/i*# a

,mma$ o% a""o, ! o% a 0, i # # !#$'$i # i !h# 0a a "# h##! $#% #"!i !h# a #! 4

ia0i i!i# a * "a'i!a a o "#$!ai *a!# a * !h# i "om# !a!#m# ! ho i !h# $# , ! o%

o'#$a!io *,$i a "#$!ai '#$io*. Fi a "ia !a!#m# ! a$# !h# o,!"om# o% ,mma$i i

'$o"# o% a""o, !i .

Fi a "ia a a i $#%#$ !o !h# '$o"# o% *#!#$mi i %i a "ia !$# !h

a * #a; # o% !h# %i$m 0 # !a0 i hi !h# !$a!# i" $# a!io hi' 0#! ## !h# i!#m o%

!h# Ba a "# Sh##!4 P$o%i! &9o a""o, ! a * o!h#$ o'#$a!i/# *a!a .I! i !h# , # o%

%i a "ia !a!#m# ! !o a a # a "om'a L %i a "ia 'o i!io a * '#$%o$ma "# a * !o

a # %,!,$# %i a "ia '#$%o$ma "#. I! i a !#"h i8,# o% @$a i !h# %i a "ia 'o i!io a

# a '$o $# o% a %i$m.

I !h# o$* o% 2oh .N. M #$ +Fi a "ia !a!#m# ! a a i i a$ # a

!,* o% $# a!io hi' amo !h# /a$io, %i a "ia %a"!o$ i a 0, i # a *i " o #* 0 a

i # #! o% !a!#m# ! a * a !,* o% !h# !$# * o% !h# # %a"!o$ i a #$i# o% !a!#m# ! .-Th# a a i a * i !#$'$#!a!io o% %i a "ia !a!#m# ! i , #* !o

*#!#$mi # !h# %i a "ia 'o i!io a * o'#$a!io a # .

Fo$ a a i a * i !#$'$#!i !h# %i a "ia !a!#m# ! 4 om# im'o$!a !

!oo , #* !h# a$# a %o o .

1. Com'a$a!i/# S!a!#m# ! .

5. T$# * A a i .

:. Commo i # !a!#m# ! .

>. Ra!io A a i .

5 Saja.K.A


27/83

. Si # a * m, !i' # 0a$ *ia $am.

COMPARATIVE STATEMENTS

Th# "om'a$a!i/# %i a "ia !a!#m# ! a$# !a!#m# !

hi"h ho !h# %i a "ia 'o i!io o% a %i$m a! *i%%#$# ! '#$io* o% !im#. Th# "ha # i

%i a "ia *a!a a$# 0# ! , *#$ !oo* i% !h# !a!#m# ! o% ! o o$ mo$# #a$ a$# ' a"#* i*#

0 i*# !o %a"i i!a!# "om'a$i o . S,"h !a!#m# ! a$# "a #* Com'a$a!i/# Fi a "ia

S!a!#m# ! .

Th# ! o Com'a$a!i/# S!a!#m# ! a$# Com'a$a!i/# Ba a "# Sh##! &

Com'a$a!i/# I "om# S!a!#m# !.

COMPARATIVE INCOME STATEMENT

Th# Com'a$a!i/# I "om# S!a!#m# ! i ho !h# o'#$a!i $# , !

%o$ ! o '#$io* a * !h# amo, ! a # a '#$"# !a # i "$#a # o$ *#"$#a # i !h#m. I!

#


28/83

PARTICULARS 2 -2 R

2 -2 3 R

ABSOLUTEINCREASEDECREASE

INCREASEDECREASE

SA9ES

9ESS COST OFGOODS SO9D

147 4:74 :.:7

14>:4>4 >>6.7

541 4 4 : .>

14 41 476>. :

:645 46>5.6

554 64: :. :

1 .:>

1 .75GROSS PROFIT

ADD .OTHERINCOME

?,4?,2 2. 3

164: 477. >

4, 4,4@ .42

>4 1.:

, 3, 3.@ > 451 .1

?3.? > .>5

TOTAL

9ESS OPERATINGE PENSES

2,4 , ?.?2

:14> 4 :. >

, , 2.@?

: 4 411>.1

, 4, ?.?4

4514 46.

? . 2

1 .

OPERATINGPROFIT

9ESS . NONOPERATINGE PENSES

??, , . 3

45>4 71. 6

?@,@ ,@33.?2

47:4111.65

?,3 ,4? .

74 5 .>5

? .@3

7.6

NET.OPERATINGPROFIT

,22,34 .43 , 2,22 .? ?,24,@3?.?2 @ . 4

INTERPRETATION

Th# "om'a$a!i/# i "om# !a!#m# ! i/# a0o/# $#/#a !ha!

1. Th#$# ha 0## a i "$#a # i a # o% R :645 46>5.6 i !h# #a$ 566 @ 5667 hi #

!h# "o ! o% oo* o * ha i "$#a #* #a$ 0 1 .75 !h#$ 0 $# , !i i a

i "$#a # i $o '$o%i! o% R . 4 74 .:>.

5. Th# mi "# a #o, i "om# *#"$#a #* i !h# #a$ 566 @5667.

:. I !h# #a$ 566 @5667 o'#$a!i #


29/83


30/83

LIABILITIESC,$$# ! 9ia0i i!i#C,$$# ! 9ia0i i!TOTAL.CURRENTLIABILITIES

5 41746 :.5:

24,?3, [email protected]@

:>47 4517. 7

@ ,34,2?3. 3

4 1415 .:

, ?,?2 .@

1 .

?4.

LONG.TERMLIABILITIES:9oa

S#",$#*

U #",$#*

:54 >4 . >

:>415475 . 6

::46:45 .66

:54 14>:5.66

41::.5

14>14: >

.57

>.1>

TOTAL. LONG TERMLIABILITIES , ,442.2 , , @? ?,@2,2 ?.2 ?.4

O 1 4::47 1. 14 415 .:7 . 7

TOTAL.SHAREHOLDERS FUND 174674 .:> 1 4::47 1. 14 415 .:7 . 7

TOTAL LIABILITIES ?,? ,@ , 2.3? ?,? ,4 ,3 ?. 2, @, @3. @ 2.@?

INTREPRETATION

?. Th# #. : a * i 6 @67 R:4 >41 >.1 . Th# o$;i "a'i!a ho ho$! !#$m %i a "ia 'o i!io o% !h#

"o "#$ .

2. Th# i /# !o$i# o% !h# %i$m *#"$#a #* 0 .6 a "om'a$#* !o 566 @6 .Thi

i *i"a!# !ha! !h#$# i o a"",m, a!io o% i /# !o$ . Th# , *$ *#0!o$ a *

:6 Saja.K.A


31/83

oa a * a*/a "# i "$#a #* 0 R 4 541: . a * R > 4>7> "a h a * 0a ;

0a a "# o% !h# %i$m *#"$#a #* 0 > .1> "om'a$#* !o '$#/io, #a$. Thi

ho a *#"$#a # i !h# i8,i*i! 'o i!io o% !h# %i$m

@. Th# %i ,$# o% %i 14 :.1 4:71.: 166 566>@6 14 145 45:1.> 5.

:1 Saja.K.A


32/83

566 @6 14 >45:47: . 11 .6>566 @6 147 4:74 :.:7 11:. 5

566 @67 541 4 4 : .> 1:5.17

GRAPH: @-?

0

20

40

60

80

100

120

140

2003-04 2004-05 2005-06 2006-07 2007-08

East

TABLE @-

TREND ANALYSIS OF COST

YEAR COST "* R TREND 566:@6> 146 46 4 61.1 166

566>@6 1465471461>.:1 >.5

566 @6 14> 4 46 1.7 1:>. >

:5 Saja.K.A


33/83

566 @6 14>:4> 4>>6.76 1:1.

566 @67 4 41 476>. : 1 5.:

GRAPH @-2

0

20

40

60

80

100

120

140

160

2003-04 2004-05 2005-06 2006-07 2007-08

East

TABLE @-

TREND ANALYSIS OF PROFIT

YEAR PROFIT "* R T &*'

566:@6> 4: 4 >:.7 166 566>@6 >41:4 >. : .1> 566 @6 4764 :.: 1::.1>

:: Saja.K.A


34/83

566 @6 >45547 . 7 .>1 566 @67 4 545 .16 >.

GRAPH: @-@

0

20

40

60

80

100

120

140

2003-04 2004-05 2005-06 2006-07 2007-08

East

INTERPRETATION

T$# * A a i o$ !$# * '#$"# !a # a0o/# ha " #a$ i/# a i*#a a0o,!

a # 4 "o ! a * '$o%i! o% %i/# #a$ i.#. 566:@6>4566>@6 466 @6 a * 566 @67.Sa # o%

566:@6> i !a;# a 0a # #a$ a # ha/# 0## *#"$#a #* i 56>@6 h# "om'a$#* !o !h#

0a # #a$. I !h# #a$ 566 @6 a # ha/# 0## i "$#a #* 0 1 .6>.I !h# #a$ 566 @566

!$# * '#$"# !a # o% a # i 11:. 5 .I !h# #a$ 566 @67 a # ha 0## i "$#a #*

0 1:5.17 .T$# * a a i o% a # ho 0o!h i "$#a i a # a *#"$#a i !$# *.

:> Saja.K.A


35/83

Co ! o% 566:@6> i !a;# a a 0a # #a$. I !h# #a$ 566>@6 !$# *

'#$"# !a # o% "o ! i >.5 hi"h i o #$ !ha !h# 0a # #a$. B,! "o ! ha i "$#a #* 0

:>. > 4 :1. a * 5.: i 566 @6 a * 566 @67 $# '#"!i/# . Co ! ha i "$#a #*# .Th# '$o%i! ha *#"$#a #* #


36/83

i!#m i #

!a!#m# ! a * !h# $# a!io hi' i h# '%, i #/a ,a!i o'#$a!io a a"!i/i!i# o% !h#

# !#$'$i #.

C MM N SI E BALANCE SHEET OF SIMCO

YEAR 2 @-2 3

: Saja.K.A


37/83

INTREPRETATION

PARTICU9AR S

566:@566>

566>@566

566 @566

566 @566 566 @67

Amo, ! R

Amo, ! R

Amo, ! R

Amo, ! RS Amo, ! R

?1LIABILITIES

1)P (7 "&%(F0*' a) P,$a a ,$I *, !$i#

5)L($* F0*'

S#",$#* U #",$#*

:) C0 &*%L"$>"#"%"&

TOTALLIABILITIES

164 :45 6.>5 11.5

1 47 46 7. 1 1 .:

: 4 :4> >.>6 >6. 6

5 4714767.6> :6. 6

4 ,?@, 3?. ?

164:64:1>. > 16.:5

5 4> 455:.65 5 . :

: 4 4 .66 : . :

554 646 .> 55. 5

44,3 ,2?@. ?

1 4:14: .5 1 .

5:46 4 5 .5 55.55

:741747>5.66 : . >

5 4: 4 >. 5 5 .:

?, @,4 , @3.2 ?

174674 .:> 1 .75

:54 >41 . > 57.71

:>415475 . 6 5 .7

5 41746 :.5: 5 . 5

?,? ,@ , 2.3 ?

1 4::47 1. 1:.

::46:45 .66 57..5>

:54 14>:5.66 5 .

:>47 4517. 7 5 .75

?,? ,4 ,3 ?. ?

II.ASSETS1.Fi


38/83

Th# !a0 # ho !h# a # o% #a$ a * i! $# a!io hi'i!h o!h#$ %i ,$# . Th# a # /a$ %$om #a$ !o #a$. Th# a # i !h# #a$ 566:@566> a

R 14 :41 4:71.: hi"h $#*,"#* !o R 14 145 45:1.> i !h# #a$ 566>@6 .B,! a # o%

566 @6 ho a i "$#a i !$# * a * a # $#a"h#* R 14 >45:47: 4 .A%!#$ a *#"$#a #

o% R 17 :7 :.:7 i 566 @6 a # i "$#a #* !o R 541 4 4 : .> i 566 @67.Th# #

/a$ia!io i a # ma 0# *,# !o !h# "ha # i ma$;#!i !$a!# a*o'!#* 0 !h# %i$m.

A "om'a$i o 0#! ## a # a * "o ! o% oo* o * i/# a " #a$

'i"!,$# o% !h# %i$mL 'o i!io .I 566:@6> !h# "o ! o% oo* o * a R 164 64 61.1

hi"h a .7> o% a # . I 566@6 !h# a # a *#"$#a #* !o R 14 145 45:1.> .B,!

!h# "o ! o% oo* o * a R 16571615.:1 hi"h a . o% a # . I! $# , !#* i a

*#"$#a # i $o '$o%i! o% R :4 1455 .6: "o ! o% oo* o * a i "$#a #* i 566 @

6 .B,! 0#"a, # o% i "$#a #* a # 4 $o '$o%i! a a!i %a"!o$ . I 566 @6 !h# a # a*#"$#a #* !o R 147 4:74 :.:7.B,! !h# "o ! o% oo* o * a R 14>:4> 4>>6.76 hi"h

i .: a # . I! $# , !#* i a *#"$#a # i $o '$o%i! o% R 4: 4 55.1 . Co ! o% oo*

o * a i "$#a #* i 566 @67.B,! 0#"a, # o% i "$#a # a # 4 $o '$o%i! a a!i %a"!o$

A o!h#$ im'o$!a ! !o 0# o!#* i !h# # a 5 4 4 56.: hi"h a 1 .65 o% !h# a # . I! i "$#a #* !o

1 .5 i 566>@6 .I !h# #a$ 566 @6 !h# #


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CHAPTER

RATIO ANALYSIS OF SIMCO

Ra!io A a i i o # o% !h# m#!ho* o% a a i %i a "ia !a!#m# !.

I! i m#a o% , *#$ !a *i 0#!!#$ !h# %i a "ia !$# !h o, * # 4 #a; # o$

'o i!io o% a %i$m.

A""o$*i !o M #$4 Ra!io A a i i a !,* o% $# a!io hi' amo !h#

/a$io, %i a "ia %a"!o$ i a 0, i # . I! i a '$o"# o% # !a0 i hi a m#a i %,

$# a!io hi' 0#! ## !o %i ,$# a a #! o% %i ,$# o% a %i a "ia !a!#m# !. Ra!io "a 0#

#


40/83

>. Ra!io %a"i i!a!# i !#$%i$m "om'a$i o

. I! i 'o i0 # !o !# ! !h# i8,i*i! 4 o /# " a * '$o%i!a0i i! o% !h# # !#$'$i #

!h$o, h !h# !#"h i8,# o% $a!io a a i .

. Som# !im# 4 i /# !m# ! *#"i io a$# ,i*#* 0 "#$!ai $a!io .

. Ra!io A a i im' i%i# !h# "om'$#h# io o% %i a "ia !a!#m# !

7. Ra!io A a i "omm, i"a!# !h# %i a "ia !$# !h o$ #a; # o% %i$m i a

mo$# #a a * , *#$ !a *a0 # ma #$.

. Th, 4 $a!io a a i i/# /a ,a0 # i %o$ma!io o! o !o ma a #m# ! 0,!

a o !o "$#*i!o$ 4 i /# !o$ a * ha$# ho *#$ .

CLASSIFICATION OF RATIOS

O !h# 0a i o% ',$'o #4 Ra!io ma 0# " a i%i#* a , *#$

1. P$o%i!a0i i! Ra!io

5. T,$ o/#$ Ra!io .

:. Fi a "ia Ra!io

a) 9i8,i*i! o$ Sho$! !#$m %i a "ia $a!io

0) So /# " o$ 9o !#$m %i a "ia $a!io

ANALYSIS OF PROFITABILITY OF SIMCO

Th# , !ima!# aim o% a 0, i # # !#$'$i # i !o #a$ma


41/83

Th# '$o%i!a0i i! o% a %i$m "a 0# #a i m#a ,$#* 0 i! '$o%i!a0i i!

$a!io . P$o%i!a0i i! $a!io m#a ,$# !h# a0i i! o% !h# %i$m !o #a$ a a*#8,a!# $#!,$ o

a # 4 !o!a a #! a * i /# !#* "a'i!a . P$o%i!a0i i! $a!io a$# # #$a "a ", a!#* #i!h#$

i $# a!io !o a # o$ i $# a!io !o i /# !m# !.

PROFITABLILTIY RATIOS BASED ON SALES

Th# # #$a '$o%i!a0i i! $a!io 0a #* o a # a$# $o '$o%i! $a!io4#! '$o%i! $a!io4 o'#$a!i '$o%i! $a!io a * #


42/83

R R RATIO566:@6> > 46 4 1>.51 14 :41 4:71.: 57.5:566>@6 >54: 4 7 .17 14 145 45:1.> 57.66566 @6 >4 54 >. 14 >45:47: . 5>.:>566 @6 >14 145 5. 7 147 4:74 :.:7 55.1

566 @67 > 4> 4 :6. 5 541 4 4 : .> 55.

GRAPH: .?

G$a'h ho i G$o P$o%i! Ra!io o% SIMCO #a$ 566:@67

0

5

10

15

20

25

30

2003-04 2004-05 2005-06 2006-07 2007-08

INTERPRETATION

Th# a0o/# 0a$ *ia $am " #a$ i *i"a!# !h# G$o '$o%i! Ra!io %o$ !h# a !Fi/# #a$ . I! i *i"a!# !h# ma$ i o% '$o%i! o a # . G$o '$o%i! $a!io i !h# #a$ 566:

6> a !h# hi h# ! i 57.5: . Th# i! !a$!#* *#"$#a i . I !h# #a$ 566 @67 G$o

'$o%i! $a!io a 55. . D#"$#a # i $o i $o '$o%i! $a!io i mai *,# !o i a0i i!

o% !h# ma a #m# ! !o im'$o/# !h# /o ,m# o% a # a * *#"$#a # i # i '$i"# i!h o,!

"o$$# 'o *i *#"$#a # i !h# "o ! o% oo* o *.

>5 Saja.K.A


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44/83

0

1

2

3

4

5

6

2003-04 2004-05 2005-06 2006-07 2007-08

INTERPRETATION

N#! '$o%i! $a!io i *i"a!# ma a #m# ! #%%i"i# " i ma ,%a"!,$i

a*mi i !$a!i a * # i !h# '$o*,"! . Thi i a m#a ,$# o% o/#$ a '$o%i!a0i i! . N#!

'$o%i! $a!io a !h# hi h# ! i !h# #a$ 566 @6 i# .6> . B,! i !h# #

*#"$#a #* !o 5.57 a * i !h# 566 @67 #! '$o%i! $a!io a 5. . a o #! '$o%i! $a!io

o, * m#a o #%%i"i# " a * i a*#8,a!# $#!,$ !o !h# o #$

OPERATING RATIO

Thi $a!io # !a0 i h# !h# $# a!io hi' 0#! ## o'#$a!i "o ! a * #!

a # . Thi $a!io i , #* !o !# ! !h# o'#$a!i #%%i"i# " o% !h# %i$m. I! i "a ", a!#* 0

, i !h# %o o i %o$m, a.

O7& $%"*9 $%"( C( % (! 9((' (#' (7& $%"*9 & 7&* &

--------------------------------------------------- ?

N&% $#&

>> Saja.K.A


45/83

TAB9E3 >.5

OPERATING RATIO OF SIMCO FROM 566:@67

GRAPH: .@

G$a'h ho i o'#$a!i '$o%i! o% SIMCO #a$ 566:@67

YEAR COST OF GOODS SOLD

OPERATING E PENSES

NET SALES OPERATIN

G RATIO566:@6> 146 46 4 61.1 5 4 4 56.:

Q14: 47:4 51. 1

14 :41 4:71.: 7:.7

566>@6 1465471461>.:1 5 41:4 6 . 1

Q14:14 >4 51.65

14 145 45:1.> 7 .5>

566 @6 14> 4 46 1.76 :645 4 .

Q1 4 5417 1.

14 >45:47: . 1.5>

566 @6 14>:4> 4>>6.76 :64> 4 7 .

Q14 :4 4>:6.

147 4:74 :.:7 :.7>

566 @67 14 41 476>. : : 4:>47 .

Q54614 54 76.>

541 4 4 : .> :.>>

> Saja.K.A78

80

82

84

86

88

90

92

94

East 83.86 87.24 91.24 93.84 93.44

2003-04 2004-05 2005-06 2006-07 2007-08


46/83

INTERPRETATION

Th# O'#$a!i Ra!io o% SIMCO i *i"a!# !ha! %o$ #/#$ R 166 o%

a # 4 "o ! o% oo* o * a * o'#$a!i # 174>64: .: 4:14 :.>: 5 .:>

> Saja.K.A


47/83

566>@6 1:4>>4 1:. 4: 411:. 1 .:7566 @6 147 4 1 . 1 4 4 :. : 5>.6:566 @6 154> 46 1.1 7 41 4 . 7 1>. 5566 @67 1>4 4 5 .: 754674 75. 1 . 6

GRAPH3 >.>

G$a'h ho i $#!,$ o i /# !m# ! o% SIMCO %$om 566:@67

0

10

20

30

40

50

60

70

2 00 3-0 4 2 00 4-0 5 2 00 5-0 6 2 00 6-0 7 2 00 7-0 8

East

INTERPRETATION

I*#a $#!,$ o "a'i!a #m' o #* 1:.1 i !h# #a$ 566 @6 ROI i 0# o !h#

!a *a$* o$m. 0,! i a o!h#$ #a$ RIO a a0o/# !h# !a *a$* o$m.

R&%0 * (* (


48/83

Thi i h# ' !o m#a ,$# !h# '$o%i!a0i i! %$om o #$L 'oi ! o% /i# . Thi i !h#

$a!io o% #! '$o%i! !o ha$# ho *#$L %, * o$ #! o$!h. I! i "a ", a!#* i %o o .

R&%0 * (* (


49/83

2003-04

30%

2004-05

18%

2005-06

27%

2006-0710%

2007-08

15%

INTERPRETATION

Thi $a!io h# ' !o m#a ,$# !h# '$o%i!a0i i! %$om !h# o #$ 'oi ! o% /i# . I!

i *i"a!# ho #%%i"i# ! !h# o #$ %, * ha/# 0## ,!i i #* 0 !h# %i$m. I !h# #a$

566:@6> $#!,$ o o #$L %, * i .:7 . B,! i !h# #a$ 566 @67i! a *#"$#a #* !o

::.76 .

ANALYSIS OF ASSET MANAGEMENT OF SIMCO A #! ma a #m# ! i a im'o$!a ! %, "!io o% %i a "iama a #m# !. I !hi "ha'!#$ a a!!#m'! i ma*# !o a a # !h# #%%i"i# " o% !h#

ma a #m# ! i ma a i !h# a #! . T,$ o/#$ $a!io i , #* !o m#a ,$# !h# #%%i"i# " o%

#%%#"!i/# # i!h hi"h a %i$m ma a # i! $# o,$"# o$ a #! .

TURN OVER RATIOS OR PERFOMANCE RATIOS OR ACTIVITY

RATIOS

Th# # $a!io i *i"a!# ho #%%#"!i/# !h# $# o,$"# a$# 0#i ,!i i #* 0

a %i$m. I o!h#$ o$* 4 !h# # $a!io $#% #"! !h# #%%i"i# " o% a %i$m i !h# a #!

> Saja.K.A


50/83

ma a #m# !. T,$ o/#$ $a!io $# a!#* !o a # . Sa # ha/# *i/#$! $# a!io hi' !o !h#

'#$%o$ma "# o% !h# 0, i # . Hi h#$ a # m#a 0#!!#$ '#$%o$ma "# hi"h m#a 0#!!#$

#%%i"i# " a * '$o*,"!i/i! o% !h# 0, i # . Hi h#$ a # a o m#a 4 mo$# '$o*,"!io

hi"h i !h# $# , ! o% !h# 0# ! 'o i0 # ,!i i a!io o% 'h i"a $# o,$"# . Im'o$!a ! !,$

o/#$ $a!io i !h# %o o i .

F" &' A &% T0 *(+& R$%"(

Fi


51/83

566:@6> 14 :41 4:71.: 4>54 >. > 55 TIMES566>@6 14 145 45:1.> 4564>6 . 1 5 TIMES566 @6 14 >45:47: . 4>64 5:.:6 : TIMES566 @6 147 4:74 :.:7 74> 4 . 55 TIMES566 @67 541 4 4 : .> 74 >4>57.76 5 TIMES

GRAPH: .

G$a'h Sho i Fi


52/83

S!o"; o$ I /# !o$ T,$ o/#$ $a!io4 m#a ,$# ho ma !im# !h# a/#$a # !o"; i o *

*,$i !h# #a$. Hi h#$ i /# !o$ !,$ o/#$ $a!io i a a 0# #%i"ia !o !h# "o "#$ .

Thi $a!io m#a ,$# !h# #%%#"!i/# # o% !h# !o"; 'o i" o% !h# ma a #m# !. Thi $a!io

i *i"a!# !h# $# a!io hi' 0#! ## "o ! o% oo* o * a * a/#$a # !o";. Thi $a!io i

"a ", a!#* a %o o .

S%(/= T0 * (+& $%"( C( % (! 9((' (#'

------------------------

A+& $9& %(/=

C( % (! 9((' (#' O7&*"*9 %(/= 70 /)$ & /#( "*9 %(/=

A+& $9& %(/= O7&*"*9 %(/= /#( "*9 %(/=

2

TABLE .3 S!o"; T,$ o/#$ $a!io o% SIMCO %$om 566:@67

GRAPH: .

G$a'h ho i !o"; !,$ o/#$ $a!io o% SIMCO %$om 566:@67

Y&$ C( % (! 9((' (#'

R

A+& $9& S%(/=

R

S%(/= T0 * (+&

R$%"(

566:@6> 146 46 4 61.1 > 47 47>>. 1 5.:: !im#566>@6 1465471461>.:1 >4 45 .16 1.77 !im#566 @6 14> 4 46 1.7 4:>45 6.7 5. !im#

566 @6 14>:4> 4>>6.76 4:64 >>. 7 5. 6 !im#566 @67 14 41 476>. : 745 4> .1 5.7 !im#

5 Saja.K.A


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0

0.5

1

1.5

2

2.5

3

East 2.33 1.88 2.56 2.5 2.85

2003-04 2004-05 2005-06 2006-07 2007-08

INTERPRETATION

Th# !o"; !,$ o/#$ $a!io i 0# o !a *a$* o$m i.#. 7 !im# . I! i *i"a!# !ha! !h# %i$m

!o"; !,$ #* o/#$ i !o "a h 0# o : !im# i a #a$.

D&>%( T0 * (+& R$%"(

Thi $a!io i a o ; o a R#"#i/a0 # T,$ o/#$ $a!io. I! ho ho 8,i"; *#0!o$

a$# "o /#$!#* i !o "a h. I! # !a0 i h#* !h# $# a!io hi' 0#! ## "$#*i! a # a * a/#$a #

*#0!o$ . I! "a 0# "a ", a!#* a %o o .

D&>%( T0 * (+& R$%"( C &'"% $#&

A+& $9& D&>%(

A+& $9& D&>%( O7&*"*9 D&>%( C#( "*9 D&>%(

2

Ta0 #3 >.

D&>%( T0 *(+& R$%"( (! SIMCO ! (5 2 @- 3

: Saja.K.A


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55/83

A/#$a # "o #"!io '#$io* i *i"a!# *a i hi"h *#0! a$# "o #"!#* o$i o!h#$ o$* 4 a # $#mai , "o #"!#*. Thi $a!io i i %a ! i !#$$# a!#* i!h a *

*#'# *#* ,'o !h# $#"#i/a0 # !,$ o/#$ $a!io. I! i "a ", a!#* 0 *i/i*i !h# *a i a

#a$ 0 !h# *#0!o$L !,$ o/#$ $a!io.

A+& $9& /(##&/%"(* 7& "(' D$ "* $ &$ @ ( @ 1

D&>%( %0 * (+& $%"(

TAB9E3 >.16

A/#$a # Co #"!io P#$io* o% SIMCO %$om 566:@67

GRAPH: .4

G$a'h ho i A/#$a # Co #"!io P#$io* o% SIMCO %$om 566:@67

0

10

20

30

40

50

60

70

80

East 69 72 62 77 72

2003-04 2004-05 2005-06 2006-07 2007-08

Y&$ DEBTORS TURNOVER RATIO AVERAGE COLLECTION PERIOD566:@6> .: !im# *a566>@6 .11 !im# 5 *a566 @6 . !im# 5 *a566 @6 >. 7 !im# *a566 @67 .11 !im# 5 *a

Saja.K.A


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57/83

G$a'h ho C$#*i!o$ T,$ o/#$ Ra!io o% SIMCO %$om 566:@67

0

0.5

1

1.5

2

2.5

3

3.5

2003-04 2004-05 2005-06 2006-07 2007-08

INTERPRETATION

C$#*i!o$ !,$ o/#$ $a!io i *i"a!# !ha! ho %a ! !h# %i$m ha !o

ma;# 'a m# ! %o$ !h# "$#*i! ',$"ha # . A o #$ $a!io i *i"a!# !h# %i$m i

!a;i %, a*/a !a # a o #* 0 "$#*i!o$ . A0o/# !a0 # i *i"a!# !ha!

"$#*i!o$ !,$ o/#$ $a!io i a!i %a"!o$ .

AVERAGE PAYMENT PERIOD

Saja.K.A


58/83

A/#$a # 'a m# ! '#$io* m#a !h# "$#*i! '#$io* # jo #* 0 !h# %i$m i

'a i "$#*i!o$ . I ho$! i! m#a "$#*i!o$ !,$ o/#$ i #.15

A/#$a # Pa m# ! P#$io* o% SIMCO %$om 566:@67

Y#a$ C$#*i!o$ T,$ O/#$ Ra!io A/#$a # Pa m# ! P#$io*566:@6> 5. : !im# 1:> *a566>@6 5.>7 !im# 1>7 *a566 @6 5. 5 !im# 15 *a566 @6 5. !im# 15: *a

566 @67 :.6 !im# 11 *a

GRAPH3 >.11

7 Saja.K.A


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0

20

40

60

80

100

120

140

160

2003-04 2004-05 2005-06 2006-07 2007-08

INTERPRETATION

Thi $a!io i *i"a!# !h# '##* i!h hi"h 'a m# ! a ai ! "$#*i! ',$"ha # a$# ma*#.

A/#$a # 'a m# ! '#$io* i 0#! ## 11 a * 1:> *a .I 566 @67 a/#$a # 'a m# !

'#$io* i 11 *a .

WORKING CAPITAL TURNOVER RATIO

C,$$# ! a #! i "ha # i!h "ha # i a # . Thi m#a o$;i"a'i!a i $# a!#* i!h a # . Th# $# a!io 0#! ## a # a * o$;i "a'i!a i "a #*

o$;i "a'i!a !,$ o/#$ $a!io. Thi $a!io ho ho ma !im# !h# o$;i "a'i!a i

!,$ #* o/#$ !o '$o*,"# a # . Jo$;i "a'i!a !,$ o/#$ i "om',!#* 0 !h# %o o i

%o$m, a

Jo$;i Ca'i!a T,$ o/#$ $a!io Q N#! Sa #

@@@@@@@@@@@@@@@@@@@@

Jo$;i Ca'i!a

N#! Sa # QSa # @Sa # R#!,$

Jo$;i Ca'i!a QC,$$# ! A #!@C,$$# ! 9ia0i i!i#

Saja.K.A


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TABLE: .?2

WORKING CAPITAL TURNOVER RATIO OF SIMCO FROM

YEAR 2 @- 3

YEAR NET SA9ES JORKING CAPITA9

R

JORKING CAPITA9

TURN O ER RATIO566:@6> 14 :41 4:71.: 47 4517. 5. 5 !im#566>@6 14 145 45:1.> 141 4 6 . 5.15 !im#566 @6 14 >45:47: . 541 45>6.5: 5. !im#566 @6 147 4:74 :.:7 4 74:6:. : 5.>5 !im#566 @67 541 4 4 : .> :4 >41 >.1 5. : !im#

GRAPH: .?2

JORKING CAPITA9 TURN O ER RATIO FROM 566:@67

0

0.5

1

1.5

2

2.5

3

2003-04 2004-05 2005-06 2006-07 2007-08

INTERPRETATION

Jo$;i Ca'i!a !,$ o/#$ $a!io i *i"a!# !h# $# a!io hi' 0#! ## #! a # a *

o$;i "a'i!a . Th# o$;i "a'i!a !,$ o/#$ $a!io i #/#$ #a$ a 0# o !a *a$*

o$m. So !h# ma a #m# ! ho, * !a;# #"# a$ a"!io !o ,!i i # !h# o$;i "a'i!a

#%%i"i# ! .

6 Saja.K.A


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ANALYSIS OF LIQUIDITY OR SHORT TERM FINANCIAL

POSITION OF SIMCO

9i8,i*i! m#a !h# %i$m ia0i i! !o m##! i! ",$$# ! ia0i i!i# h# !h# 0#"om# *,#.Ch$i ! a * Ro*# *#%i # !h# i8,i*i! o% a a #! a mo # # . Jh#!h#$ !h# i8,i*i!

'o i!io o% SIMCO i oo* o$ 0a* i a a #* 0 "om'a$i !h# a #! a * ia0i i!i# o%

SIMCO i! "a 0# a a #* 0 , i /a$io, $a!io .

LIQUIDITY RATIO

9i8,i*i! $a!io i , #* !o m#a ,$# !h# i8,i*i! 'o i!io o$ ho$! !#m %i a "ia

'o i!io o% a %i$m. a$io, $a!io i;# ",$$# ! $a!io4 i8,i* $a!io a * a0 o ,!# i8,i* $a!ioa$# , #* !o m#a ,$# !h# i8,i*i! 'o i!io o% 0, i # .

1. CURRENT RATIO

C,$$# ! $a!io i *#%i #* a !h# $a!io o% ",$$# ! a #! !o ",$$# ! ia0i i!i# .I! ho

!h# $# a!io hi' 0#! ## !o!a ",$$# ! a #! a * !o!a ",$$# ! ia0i i!i# . C,$$# ! $a!io

i a o "a #* o$;i "a'i!a $a!io o$ 0a ;#$L $a!io4 # #$a ",$$# ! $a!io o% 531 i

"o i*#$#* a!i %a"!o$ o$ i*#a .

C,$$# ! A #!

C,$$# ! Ra!io Q @@@@@@@@@@@@@@@@@@@@@@@

C,$$# ! 9ia0i i!i#

TABLE: .?

CURRENT RATIO OF SIMCO FROM 566:@5667

1 Saja.K.A


62/83

GRAPH :?@

G$a'h ho i ",$$# ! $a!io o% SIMCO #a$ 566:@5667

INTERPRETATION

D,$i !h# #a$ , *#$ !,* !h# ",$$# ! $a!io i m,"h a0o/# !h# !a *a$*

o$m i# 5=1.Th# ",$$# ! $a!io i mo ! #a$ ho !h# $a!io a$o, * >.Ho #/#$ !h# $, # o%

5=1 ho, * o! 0# 0 i * %o o #* hi # ma;i i !#$'$#!a!io o% $a!io .

Y#a$ C,$$# ! A #!

R

C,$$# ! 9ia0i i!i#

R

C,$$# ! Ra!io

R566:@6> 7 4 1465 . : 5 4714767.6> :.6131566>@6 :4 476 .>> 554 646 .> >.1 31566 @6 74 461>. 5 4: 4 >. 5 :. :31566 @6 146 47 4: .1 5 41746 :.1: :. 531566 @67 14674>:4: 5. > :>47 4517. 7 :.1631

5 Saja.K.A

0

0.5

1

1.5

2

2.5

3

3.5

4

4.5

2003-04 2004-05 2005-06 2006-07 2007-08


63/83

2. LIQUID RATIO

9i8,i* $a!io i !h# $a!io o% i8,i* a #! ",$$# ! ia0i i!i# . I! # !a0 i h# !h#

$# a!io 0#! ## 8,i"; a #! a * ",$$# ! ia0i i!i# .I! i !h# m#a ,$# % i !a ! *#0!

'a i a0i i! o% 0, i # # !#$'$i #. I! i a o "a #* A"i* T# ! Ra!io.

L" 0"' A &%

L" 0"' R$%"( ------------------------

C0 &*% L"$>"#"%"&

L" 0"' A &% C0 &*% A &% - S%(/= P &7$"' E 7&* & 1

TAB9E3 >.1

9I UID RATIO OF SIMCO FROM 566:@5667

GRAPH3 >.1>

G$a'h ho i 9i8,i* Ra!io o% SIMCO YEAR 566:@6>

Y#a$ C,$$# ! A #! S!o"; Q9i8,i* A #!R

C,$$# !9ia0i i!i#

R

9i8,i* Ra!io

566:@6> 7 4 1465 . :@> 4>645 .16Q>64:64 . :

5 4714767.6> 1.: 31

566>@6 :4 476 4>> @64174:5:.16Q::4>74>7:.:>

554 646 .> 1.> 31

566 @6 74 461>. @64114 11.::Q> 4 >4 7 .7:

5 4: 4 >. 5 1. 31

566 @6 146 47 4: .1 @64114 114::Q> 4 >4 7 .7: 5 41746 :.5: 1. 31

566 @67 14674>:4: 5. >@ 4> 45:7. Q 14 41::. 7

:>47 4517. 7 1.> 31

: Saja.K.A


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0

0.2

0.4

0.6

0.8

1

1.2

1.4

1.6

1.8

2003-04 2004-05 2005-06 2006-07 2007-08

INTERPRETATION

9i8,i* Ra!io i !h# $a!io o% 9i8,i* A #! !o ",$$# ! ia0i i!i# . I! i

"o i*#$#* !o 0# ,'#$io$ !o ",$$# ! $a!io i !# !i !h# i8,i*i!i# o% !h# %i$m. S!a *a$*

%o$m o% 8,i"; $a!io i 131.9i8,i*i! $a!io a0o/# !a *a$* o$m i oo*. 9i8,i*i! $a!io

0# o 131 i o! h# ' !o 'a o% i! C,$$# ! ia0i i!i# h# !h# 0#"om# *,#. F$om

566:@6> !o 566 @67 ,i"; Ra!io !a!# !ha! 9i8,i* 9ia0i i!i# "a 0# #a i 'ai* o%% 0$#a i i ,i"; A #! i!ho,! $# o$!i !o !h# a # o% !o";.

ABSOLUTE LIQUID RATIO

A !ho, h $#"#i/a0 # i.#. *#0!o$ a * 0i $#"#i/a0 # a$# # #$a mo$# i8,i*

!ha i /# !o$i# = !h#$# ma 0# *o,0! $# a$*i !h#i$ $#a i a!io i !o "a h imm#*ia!# o$

i !im#. Th#$#%o$# !h# a0 o ,!# i8,i* $a!io ho, * a o 0# "a ", a!#* !o #!h#$ i!h ",$$# !

$a!io a * 8,i"; $a!io. A0 o ,!# i8,i* $a!io # !a0 i h# !h# $# a!io hi' 0#! ## a0 o ,!#

i8,i* a #! a * ",$$# ! ia0i i!i#

A0 o ,!# i8,i* a #! QCa h i ha * Ca h a! 0a ; Ma$;#!a0 # #",$i!i#

TAB9E3 >.1

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66/83


67/83

GRAPH3 >.1

GRAPH SHOJING DEBT E UITY RATIO OF SIMCO YEAR 566:@5667

0

1

2

3

4

5

6

7

2003-04 2004-05 2005-06 2006-07 2007-08

INTERPRETATION

D#0! E8,i! $a!io i " ,*# !h# $# a!i/# "o !$i0,!io o% "$#*i!o$ a * o #$ o% !h#

0, i # i i! %i a "i . I! i a i *#< o% !h# *# $## o% '$o!#"!io !h# "$#*i!o$ ha/#.

S!a *a$* D#0! E8,i! Ra!io i "o i*#$#* !o 0# 531.Bo!h hi h a * o D#0! E8,i! Ra!io

i o! *# i$a0 # !o %i$m. F$om a0o/# 0a$ *ia $am4 i! i " #a$ !ha! i 566>@6 *#0! #8,i!

$a!io a /#$ hi h hi"h /#$ $i ; .B,! !h# ha/# im'$o/#* a o! a * 0 566 @566

!h# 0$o, h! !h# $a!io #a$ !o !h# !a *a$* $a!io i.#. :. 131.I !h# #a$ 566 @67 D#0!

E8,i! Ra!io a i "$#a #* !o >.6531

INTEREST COVERAGE RATIO

I !#$# ! Co/#$a # Ra!io i a o ; o a D#0! S#$/i"# Ra!io. Thi $a!io $# a!# %i


68/83

h#!h#$ !h# "o "#$ i a0 # !o 'a !h# i !#$# ! a * !a


69/83

0

0.5

1

1.5

2

2.5

2003-04 2004-05 2005-06 2006-07 2007-08

INTERPRETATION

I !#$# ! Co/#$a # Ra!io ho ho ma !im# !h# i !#$# ! "ha$ # a$# "o/#$#*

0 EBIT .I! i *i"a!# !h# a0i i! o% !h# "om'a i !h# 'a m# ! o% i !#$# ! !o "$#*i!o$ .

S!a *a$* Ra!io i !o !im# . Th# a0o/# 0a$ *ia $am " #a$ ho !ha! !h# i !#$# !

"o/#$a # $a!io i #a$ i.#.4 %$om 566:@6> !o 566 @67 i /#$ o hi"h " #a$

i *i"a!# #.1

Ta0 # ho i C,$$# ! A #! a * C,$$# ! 9ia0i i!i# %$om 566:@67

Y#a$ C,$$# ! A #!

R

C,$$# ! 9ia0i i!i#

R566:@6> 7 4 1465 . : 5 4714767.6>566>@6 :4 476 .>> 554 646 .>566 @6 74 461>. 5 4: 4 >. 5566 @6 164 74 : .1 5 41746 :.5:566 @67 1647>4:: 5. > :>47 4517. 7

Saja.K.A


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71/83

0

1000000

2000000

3000000

4000000

5000000

6000000

7000000

2003-

2004

2004-05 2005-06 2006-07 2007-08

CHAPTER FINDINGS SUGGESTIONS AND CONCLUSIONS

FINDINGS

Sho$a ,$ i !h# a # "# !$# o% A $i", !,$a a * Ho$!i", !,$a im' #m# ! . Th#$# a$# a

,m0#$ o% %i$m # a #* i !h# '$o*,"!io o% a $i", !,$a a * ho$!i", !,$a im' #m# ! .

Amo !h#m4 SIMCO !a * %i$ ! *,# !o i! hi h 8,a i! '$o*,"! .

1. Jh# "om'a$#* i!h o!h#$ %i$m SIMCO i !h# o "o "#$ hi"h #! $# , a$

!# *#$ %o$ !h#i$ '$o*,"! %$om Tami a*,

1 Saja.K.A


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73/83

SUGGESTIONS

1. Th# o/#$ i /# !m# ! i !o"; i a o!a0 # *#%#"!. Thi "a 0# o/#$ "om# 0

!a;i #"# a$ !#' %o$ im'$o/i !h# a # .

5. Th# "a h 'o i!io o% !h# %i$m i o! a! a a!i %a"!o$ . S,%%i"i# ! "a h 0a a "#

ho, * 0# ;#'! i !h# %i$m o a !o ;##' !h# a/ai a0 # %a/o$a0 # 'o i!io .

:. N#"# a$ !#' ha/# !o 0# !a;# !o ma;# !h# o$;i "a'i!a ma a #m# ! mo$#

#%%#"!i/#.

>. Th# '$o%i!a0i i! o% a 0, i # *#'# * !o a /#$ *#'# * !o a /#$ #

"a'a"i! o% i! !o # ha "# a # . So # ma$;#!i !#"h i8,# ha/# !o 0#

i !$o*,"#*.

. P$o%i! #a$ #* 0 !h# %i$m ho 0o!h i "$#a i a * *#"$#a i !$# *. D,# !o !hi

% ,"!,a!io 4 %i$m i , # !#* !o ma;# , # o% o #* %, * $a!h#$ !ha o,! i*#$

%, *.

. U #"# a$ %, * o";#* ,' i i /# !o$ a * *#0!o$ ho, * 0# i /# !#* i om#

'$o%i!a0 # '$oj#"! hi"h i !,$ h# ' i !h# #


74/83


75/83


76/83

. P$a a a Cha *$a +FINANCIA9 MANAGEMENT THEORY

AND PRACTICES- Ta!a M" G$a Hi P,0 i hi Com'a 9!*

N# D# hi 5665.

. S.P G,'!ha +STAISTICA9 METHODS- S, !ha Cha * a * So 4 N# D# hi 1 .

REPORTS

1. A ,a R#'o$! o% So,!h I *ia M#!a Com'a 566:@67

5. Fi a "ia S!a!#m# ! o% So,!h I *ia M#!a Com'a %om566:@67

Saja.K.A


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ANNE URE

COST STATEMENT OF SIMCO OF SIMCO FOR THE YEAR 566:@5667

Pa$!i", a$ 566:@6> 566>@6 566 @6O'# i S!o"; o% Ra Ma!#$ia

P,$"ha #

E>.

1 46>4 1>.

145 4 74>7 .5

5

5>4 5456 .11

14>647 46> .5>

1417416416 .

P$im# Co ! 146 45 45:6.>> 146:46 457:.1 1417416416 .

Saja.K.A


78/83

Ma ,%a"!,$i E

154:141>5. 5

@@@

146 47 45: .:

1

1 41:4 7.66

@@@

145>4554 7 .5

5541 4 76.66

564: 41 5. 5

Co ! o% Goo* A/ai a0 # %o$ a #

9# 3 C o i Fi i h#* Goo*

145>4564> >.1

1 41:4 7.66

145 4664 >.:

1

5541 4 76.66

14 47641 1.7

1 47>4166.66

COST OF GOODS SOLD ?, 4, 4, ?.? ?, 2,3?, ? .@?

?, , ?.34

COST STATEMENT OF SIMCO FOR THE YEAR 566 @5667

Pa$!i", a$ 566 @6 566 @67O'# i S!o"; o% Ra Ma!#$ia

P,$"ha #

E4 >4:6 .1

: 47 4657.

554 74 >1.5

@@@@@

146641 41:7.

>:4 45 7.:>

:64>141:>. 7

546 4:7>.66

9# 3C o i S!o"; o% J P

14> 45745 .11

:64>141:>. 7

14 4174 1 .7

5 4 4515.65P$im# Co !

Ma ,%a"!,$i E


79/83

A**.O'# i S!o"; o% Fi i h#*

Goo*

S#mi%i i h#* oo* ',$"ha #*

Fi i h#* Goo* P,$"ha #*

1 47>4166.66

74> .66

1:4 :451:.>6

1>4 746 .66

@@@@

4>:41:>.66Co ! o% Goo* A/ai a0 # %o$ a #

9# 3 C o i Fi i h#* Goo*

14 745 4 : .76

1>4 746 .66

14 4: 47 1. :

1:41 46 .66COST OF GOODS SOLD ?, @, , .3 ?, ,? ,3 . @

PROFIT AND LOSS ACCOUNT OF SIMCO FOR THE YEAR ENDED @? % MARCH 2 @ 2

Y&$ @? @ 2 @ P$ %"/0#$ Y&$ &*'&' @? @ 2

1 :>5 1:.6:

5 ::1 :.66

INCOME

Sa # ??????????

9# 3@ $#!,$ ???????..

9# 3@ #


80/83

D#'$#"ia!io

P$o%i! !$a %#$$#* !o ',$a a ,$

i *, !$i#

PROFIT AND LOSS ACCOUNT OF SIMCO FOR THE YEAR ENDED @? % MARCH 2 2

76 Saja.K.A


81/83

Y&$ @? @ 2 P$ %"/0#$ Y&$ &*'&' @? @

2

1 > 66 .

:11 6.66

INCOME

Sa #

9# 3@ $#!,$

9# 3@ "o ! o% oo* o *

G$o '$o%i!

A**3@ o!h#$ i "om#

E PENDITURE

P$o/i io !o o%%i"# !a%%

Sa # a * *i !$i0,!io "o !

O!h#$ # #$a #


82/83

PROFIT AND LOSS ACCOUNT OF SIMCO FOR THE YEAR ENDED @? %

MARCH 2

P$ %"/0#$ Y&$ &*'&' @? @ 2

INCOME

Sa #

9# 3@ $#!,$

9# 3@ "o ! o% oo* o *

G$o '$o%i!

A**3@ o!h#$ i "om#

E PENDITURE

P$o/i io !o o%%i"# !a%%

Sa # a * *i !$i0,!io "o !

O!h#$ # #$a #


83/83

PARTICU9AR S

566:@566>

566>@566

566 @566

566 @566 566 @67

Amo, ! R

Amo, ! R

Amo, ! R

Amo, ! RS Amo, ! R

?1LIABILITIES

1)P (7 "&%(F0*' a) P,$a a ,$I *, !$i#

5)L($* F0*'

S#",$#* U #",$#*

:) C0 &*%L"$>"#"%"&

TOTALLIABILITIES

164 :45 6.>5 11.5

1 47 46 7. 1 1 .:

: 4 :4> >.>6 >6. 6

5 4714767.6> :6. 6

4 ,?@, 3?. ?

164:64:1>. > 16.:5

5 4> 455:.65 5 . :

: 4 4 .66 : . :

554 646 .> 55. 5

44,3 ,2?@. ?

1 4:14: .5 1 .

5:46 4 5 .5 55.55

:741747>5.66 : . >

5 4: 4 >. 5 5 .:

?, @,4 , @3.2 ?

174674 .:> 1 .75

:54 >41 . > 57.71

:>415475 . 6 5 .7

5 41746 :.5: 5 . 5

?,? ,@ , 2.3 ?

1 4::47 1. 1:.

::46:45 .66 57..5>

:54 14>:5.66 5 .

:>47 4517. 7 5 .75

?,? ,4 ,3 ?. ?

II.ASSETS1.Fi

132943535 simco finance project

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