LIST OF TABLESS.NoParticularsPage No

2.5.1Statement changes in working capital

2.5.2Fund from operation on the year of 2009

2.5.3Fund from operation on the year of 2010

2.5.4Fund from operation on the year of 2011

2.5.5Fund from operation on the year of 2012

2.5.6Fund from operation on the year of 2013

2.5.7Cash flow statement on the year of 2009

2.5.8Cash flow statement on the year of 2010

2.5.9Cash flow statement on the year of 2011

2.5.10Cash flow statement on the year of 2012

2.5.11Cash flow statement on the year of 2013

2.5.12Current ratio

2.5.13Absolute liquidity ratio

2.5.14Debt equity ratio

2.5.15Proprietors ratio

LIST OF CHARTSS.NoParticularsPage No

2.5.1Fund from operation

2.5.2Current ratio

2.5.3Absolute liquidity ratio

2.5.4Debt equity ratio

2.5.5Proprietors ratio

DATA ANALYSIS AND INTERPRETATIONTABLE 2.5.1 STATEMENT CHANGE IN WORKING CAPITALPARTICULARS2009-20102010-20112011-20122012-20132013-2014

CURRENT ASSET:

Cash balance3077.964686.119124.235940.447666.45

Bank balance629.284293.191217.094981.462158.19

Investment18952.2823974.4728474.7131215.4437650.56

Advance34756.2047060.2960423.8474885.2779003.93

Depreciation419.40509.20569.11655.95768.63

Capital work in progress11.8019.7324.8813.077.67

Other asset1484.351732.112061.292340.932917.70

TOTAL ASSET59331.2782275.10101895.15120032.56130173.13

CURRENT LIABILITIES:

Borrowing736.632896.236353.656548.288982.20

Other liabilities & provision4914.436629.826353.847258.263794.90

Deposit50529.3268740.4184325.58100115.89110794.71

Reserves2510.173327.594197.905396.595804.18

Revaluation reserves122.47117.97113.971209.571175.60

TOTAL LIABILITIES58813.0281712.02101314.94120528.59130551.59

Net working capital(CA-CL)518.25563.08580.21496.03378.46

INTERPRETATION:-To working capital shows fluctuating trend. In the years 2011 to 2012 it shows decreases trend and the rest of the years increases trend.

TABLE: 2.5.2 FUND FROM OPERATION 2010 ParticularsAmount(Rs)Amount(Rs)

INCOME:

Interest Earned4406.28

Other income728.21

TOTAL INCOME5134.49

EXPENDITURE:

Interest expended2339.10

Employee cost893.57

Selling and admin Expenses390.63

Depreciation55.34

Miscellaneous expenses672.52

TOTAL EXPENSES4351.16

Net Profit for the year783.34

Equity share capital544.80

Earning per shares14.37

INTERPRETATION :-The table shows that in the year 2009-2010 there was a total income 5134.49 and total expenditure4351.16 and cash net profit for the year 783.34 and equity shares capital 544.80 and earnings per shares14.37 decrease in EPS.

TABLE: 2.5.3 FUND FROM OPERATION 2011 ParticularsAmount(Rs)Amount(Rs)

INCOME:

Interest Earned5832.07

Other income862.76

TOTAL INCOME6694.83

EXPENDITURE:

Interest expended3271.27

Employee cost931.07

Selling and admin Expenses465.80

Depreciation61.12

Miscellaneous expenses957.14

TOTAL EXPENSES5686.40

Net Profit for the year1008.43/

Equity share capital544.80

Earning per shares18.51

INTERPRETATION :-The table shows that in the year 2010 -2011 there was a total income 6694.83 and total expenditure5686.40 and cash net profit for the year 1008.43 and equity shares capital 544.80 and earnings per shares18.51 decrease in EPS.

TABLE :2.5.4 FUND FROM OPERATION 2012 ParticularsAmount(Rs)Amount(Rs)

INCOME:

Interest Earned7968.25

Other income1075.46

TOTAL INCOME9043.71

EXPENDITURE:

Interest expended5288.79

Employee cost949.68

Selling and admin Expenses419.34

Depreciation75.10

Miscellaneous expenses1108.46

TOTAL EXPENSES7841.37

Net Profit for the year1202.34

Equity share capital544.80

Earning per shares22.07

INTERPRETATION :-The table shows that in the year 2011 -2012 there was a total income 9043.71 and total expenditure7841.37 and cash net profit for the year 1202.34 and equity shares capital 544.80 and earnings per shares22.07 increase in EPS.

TABLE: 2.5.5 FUND FROM OPERATION 2013 ParticularsAmount(Rs)Amount(Rs)

INCOME:

Interest Earned9641.40

Other income1713.07

TOTAL INCOME11354.47

EXPENDITURE:

Interest expended6771.81

Employee cost1271.84

Selling and admin Expenses737.99

Depreciation100.94

Miscellaneous expenses1146.10

TOTAL EXPENSES10028.68

Net Profit for the year1325.79

Equity share capital544.80

Earning per shares24.33

INTERPRETATION :-The table shows that in the year 2012 -2013 there was a total income 11354.47 and total expenditure10735.40 and cash net profit for the year 10028.68 and equity shares capital 544.80 and earnings per shares24.33 increase in EPS.

TABLE :2.5.6 FUND FROM OPERATION 2014 ParticularsAmount(Rs)Amount(Rs)

INCOME:

Interest Earned10245.77

Other income1196.59

TOTAL INCOME11442.36

EXPENDITURE:

Interest expended7077.91

Employee cost1734.75

Selling and admin Expenses1320.98

Depreciation111.76

Miscellaneous expenses490.00

TOTAL EXPENSES10735.40

Net Profit for the year706.96

Equity share capital544.80

Earning per shares12.98

INTERPRETATION :-The table shows that in the year 2013 -2014 there was a total income 11442.36 and total expenditure10735.40 and cash net profit for the year 706.96 and equity shares capital 544.80 and earnings per shares12.98 decrease in EPS.

TABLE :2.5.7 CASH FLOW STATEMENT 2010 Particulars Amount(Rs)

Net profit before Tax0.00

Net cash from operating Activities(1954.88)

Net cash (used in)/from investing Activities(60)

Net cash (used in)/from financing Activities768.91

Net (decrease)increase in cash and cash equivalents(1246.71)

Opening cash & cash Equivalents4953.96

Closing cash &cash Equivalents3707.24

INTERPRETATION:-The table shows that in the year 2009 -2010 there was a net decreases in cash and cash equivalents1246.71 and cash equivalents at beginning of the year was 4953.96 and cash equivalents at the end of the year was in3707.24.

TABLE :2.5.8 CASH FLOW STATEMENT 2011 Particulars Amount(Rs)

Net profit before Tax0.00

Net cash from operating Activities4516.35

Net cash (used in)/from investing Activities(114.04)

Net cash (used in)/from financing Activities869.75

Net decrease(increase) in cash and cash equivalents5272.06

Opening cash & cash Equivalents3707.24

Closing cash &cash Equivalents8979.30

INTERPRETATION :-The table shows that in the year 2010 -2011 there was a net increases in cash and cash equivalents5272.06 and cash equivalents at beginning of the year was 3707.24 and cash equivalents at the end of the year was in 8979.30.

TABLE :2.5.9 CASH FLOW STATEMENT 2012 Particulars Amount(Rs)

Net profit before Tax0.00

Net cash from operating Activities2086.17

Net cash (used in)/from investing Activities(125.45)

Net cash (used in)/from financing Activities(598.71)

Net decrease(increase) in cash and cash equivalents1362.02

Opening cash & cash Equivalents8979.30

Closing cash &cash Equivalents10341.32

INTERPRETATION :-The table shows that in the year 2011 -2012 there was a net increases in cash and cash equivalents1362.02 and cash equivalents at beginning of the year was 8979.30 and cash equivalents at the end of the year was in 10341.32.

TABLE :2.5.10 CASH FLOW STATEMENT 2013 Particulars Amount(Rs)

Net profit before Tax0.00

Net cash from operating Activities243.11

Net cash (used in)/from investing Activities(90.07)

Net cash (used in)/from financing Activities427.54

Net decrease(increase) in cash and cash equivalents580.58

Opening cash & cash Equivalents10341.32

Closing cash &cash Equivalents10921.90

INTERPRETATION :-The table shows that in the year 2012 -2013 there was a net increases in cash and cash equivalents580.58 and cash equivalents at beginning of the year was 10341.32 and cash equivalents at the end of the year was in 10921.90.

TABLE :2.5.11 CASH FLOW STATEMENT 2014 Particulars Amount(Rs)

Net profit before Tax706.96

Net cash from operating Activities(1210.09)

Net cash (used in)/from investing Activities(132.05)

Net cash (used in)/from financing Activities244.98

Net (decrease)increase in cash and cash equivalents(1097.26)

Opening cash & cash Equivalents10921.90

Closing cash &cash Equivalents9824.64

INTERPRETATION :-The table shows that in the year 2013 -2014 there was a net decreases in cash and cash equivalents1097.26 and cash equivalents at beginning of the year was 10921.90 and cash equivalents at the end of the year was in 9824.64.

TABLE:2.5.12 FUND FROM OPERATION YEAR NET PROFIT EQUITY SHARES CAPITAL RATIO

2010783.34544.8014.37

20111008.43544.8018.51

20121202.34544.8022.07

20131325.79544.8024.33

2014706.96544.8012.98

Source :-Annual ReportINTERPRETATION :- The above table shows the fund from operation ratio for the period 2009-2013. In the year 2009 the ratio was 14.37 that is lower the standard norm. The current ratio was continuously an increase in the year 18.51,22.07,24.33 and 12.98 respectively. In increase and decrease in the fund from operation ratio represent improvement in the liquidity position of the firm.

2.5.2 LIST OF CHART:- 2.5.2 FUND FROM OPERATION

TABLE:2.5.13 CURREENT RATIO YEAR CURRENT ASSET CURRENT LIABILITIES RATIO

201059331.2758813.021.008

201182275.1081712.021.006

2012101895.15101314.941.005

2013120032.56120528.590.995

2014130173.13130551.590.997

Source :- Annual ReportINTERPRETATION :- The above table shows the current ratio for the period 2010-2014. In the year 2010 the ratio was 1.008 that is higher the standard norm of 1:1 but the next year 1.006,1.005,0.955,0.997,respectively. In increase or decrease in. the current ratio represent improvement in the liquidity position of a firm.

2.5.3 CURRENT RATIO

TABLE: 2.5.14 ABSOLUTE LIQUIDITY RATIO YEARABSOLUTE LIQUIDITY CURRENT LIABILITIES RATIO

201022659.5258813.020.39

201132953.7781712.020.40

201238816.03101314.940.38

201342137.34120528.590.35

201447475.20130551.590.36

Source :- Annual ReportINTERPRETATION :-The above table shows the Absolute liquidity ratio for the period 2010 -2014. In the year 2010 the ratio was 0.39 that is lower the standard norm. the next year 0.40, 0.38, 0.35, 0.36, respectively. An increase or decrease in the current ratio represent improvement in the liquidity position. This indicates that the short term solvency position of the company is satisfactory.

2.5.4 ABSOLUTE LIQUIDITY RATIO

TABLE: 2.5.15 DEBT - EQUITY RATIO YEARLONG TERM DEBTSHARE HOLDERS FUND RATIO

201051265.953054.9716.78

201171636.643872.3919.49

201290679.234742.7019.11

2013106664.175941.3917.95

2014119776.916348.9818.86

Source :- Annual Report INTERPRETATION :-The above table shows that the debt equity ratio of the company during the year 2010, 2011, 2021, 2013, 2014 was 16.78, 19.49, 19.11, 17.95, and 18.86 respectively. The company is more dependent on outsider funds to its obligations. But the ratios are continuously decrease or increase the year to year. It indicates to improve the position of the company.

2.5.5 DEBT EQUITY RATIO

TABLE: 2.5.16 PROPRIETORS RATIO YEARCURRENT ASSETSHARE HOLDERS FUND RATIO

201059331.273054.9719.42

201182275.103872.3921.24

2012101895.154742.7021.48

2013120032.565941.3920.20

2014130173.136348.9820.50

Source :- Annual Report INTERPRETATION :-The above table shows that the proprietors ratios were 19.42, 21.24, 21.48, 20.20, 20.50 respectively for the year 2010 -2014. It implies that firms assets increases or decreases year by year.

2.5.6 PROPRIETORS RATIO

Source :- Annual Report INTERPRETATION :-The above table shows that the proprietors ratios were 19.42, 21.24, 21.48, 20.20, 20.50 respectively for the year 2010 -2014. It implies that firms assets increases or decreases year by year.

CHAPTER -3FINDINGS, SUGGESTIONS AND CONCLUSION:-3.1 FINDINGS:- Working capital requirement is lower in the year 2013 to 2014 when comparing previous year. Cash flow statement for the year 2010 and 2014 the amount is 1246.71 and 1097.26 is lower then comparing to other years The fund from operation for the year 2013 is ratio 24.33 is highest then comparing to other years. The Current ratio for the year 2010 is ratio 1.008 is highest then comparing to other years. The Absolute Liquidity ratio for the year 2013 is ratio 0.35 is lowest then comparing to other years. The Debt equity ratio for the year 2011 is ratio 19.49 is highest then comparing to other years. The proprietors ratio for the year 2010 is ratio 19.42 is lowest then comparing to other years.

3.2 SUGGESTIONS:- Liquidity position of the company should be improved by sound financial planning. The usage of long term liabilities of the firm should be reduced. Improvement over proprietors lowest ratio. The usage of Debt equity of the firm should be reduced.

3.3 CONCLUSION:- This study briefly conducted in Indian overseas bank under the title of a study on working capital management of Axis Bank India gives analysis and evaluation of the net increases or decreases performance of the company. The important tool which have been used are working capital management. Based on the above tools and technique used, various information are found about the position of the company. Based on the information some useful suggestions are given. It is hoped that the company will take adequate steps as stated in suggestion to earn maximum profit and will become one of the best banking industry.

.

CHAPTER -4SCOPE WORK FOR FUTURE:-The statistical tools used in this research analysis are statement of change in working capital management, ratio analysis, fund flow statement and cash flow statement.Here the further analysis can be done using the time series analysis and common size statement for finding out the operating profit.

4.2 BIBILOGRPHY:-BOOKS:- Chandra Bose. D., Fundamentals of Financial Management, Second Edition, PHI Learning Private Limited, New Delhi, 2010. Sharma.R.K.Shasi, Gupta.K, Management accounting Kalyani publishers, New Delhi. Kothari C.R.Research Methodology Wishwa Prakasam New Delhi. WEBSITES:- www.google.com. www.iob.in