Interpretation
By analysing the graph, it shows that there is a fluctuation in the ratios over the past five years. In the year 2012 company showed its full potential of net assets to generate revenue. In the succeeding years the ratio has been declined. However, in the next years it again overcomes by increasing the earnings before interest and taxes.
TREND ANALYSIS OF EXPENSES
Trend analysis is designed to present summarized expenses data over last five years. Trend analysis is very helpful in making comparative study of the financial data. It shows the percentage change in the expenses in the last five years Expenses plays a major part in the cash outflow. So change in percentage of cash outflow based on expenses can be analysed.
Particulars
|
2014(in Rs)
|
%
|
2015(in Rs)
|
%
|
2016(in Rs)
|
%
|
2017(in Rs)
|
%
|
2018(in Rs)
|
%
|
Cost of material Consumed
|
397669229
|
42
|
394401474
|
40
|
430516081
|
42
|
392192098
|
34
|
359091534
|
40
|
Employee benefit
|
110474005
|
12
|
148341787
|
15
|
132630352
|
13
|
145850657
|
13
|
139292228
|
16
|
Finance charge
|
32941681
|
4
|
36694228
|
4
|
35286946
|
3
|
38984907
|
3
|
31748465
|
4
|
Depreciation
|
48211970
|
5
|
48776081
|
5
|
48610306
|
5
|
192248147
|
17
|
19316014
|
2
|
Power & fuel
|
136569342
|
14
|
129667087
|
13
|
145938526
|
14
|
144788299
|
13
|
142694905
|
16
|
Maintenance charges
|
35610919
|
4
|
21207468
|
2
|
31608045
|
3
|
31486159
|
3
|
25448853
|
3
|
Insurance
|
1830841
|
.2
|
2302455
|
.2
|
2203048
|
.2
|
2664148
|
.2
|
2700903
|
.3
|
Selling Expenses
|
62293998
|
7
|
54287754
|
6
|
55229753
|
5
|
34293250
|
3
|
26324498
|
3
|
Other expenses
|
37150457
|
4
|
39982852
|
4
|
46519570
|
5
|
63724477
|
6
|
56856687
|
6
|
Excise Duty
|
83302210
|
9
|
96959259
|
10
|
94667778
|
9
|
894637980
|
8
|
88640214
|
10
|
TOTAL
|
946054652
|
100
|
972620445
|
100
|
1023210405
|
100
|
1135695940
|
100
|
892114301
|
100
|
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