Tata Motor Analysis

Topics: Inventory, Generally Accepted Accounting Principles, Balance sheet Pages: 6 (1084 words) Published: September 19, 2014
Assignment No. 1 Financial. Management

Page 1
Company Name: TATA MOTORS
H.O. Location:Mumbai, Maharashtra
Factory Location: Pune, Lucknow, Jamshedpur, Ahmedabad BOD : Cyrus p mistry
Products Manufactured:Medium& Heavy commercial vehicle, Light commercial vehicle, utility vehicle and cars.

Capacity Analysis -2012-13

Product
Name
Units
Installed
Capacity
Production

Sales

Commercial vehicle
Nos
800000
606963
593897
Passenger vehicle
Nos
800000
580334
598082

2013-14

Product
Name
Units
Installed
Capacity
Production

Sales

YoY
Increase %
Commercial vehicle
Nos
800000
443202
432600
-29.5
Passenger vehicle
Nos
800000
562224
587946
-38.1

Financial Analysis : ( All fig. in Rs Cr. except employees) Income Statement 2014 2013 2012 Operating income 
28,738.30
26,664.25
20,088.63
Material consumed 
20,931.81
19,529.88
14,376.11
Manufacturing expenses 
1,230.14
1,200.36
929.82
Personnel expenses
1,544.57
1,367.83
1,143.13
Selling expenses
1,179.48
1,068.56
759.54
Adminstrative expenses
1,982.79
1,488.16
1,042.52
Expenses capitalised
-1,131.40
-577.05
-308.85
Cost of sales
25,737.39
24,077.74
17,942.27
Operating profit
3,000.91
2,586.51
2,146.36
Other recurring income
389.03
887.23
685.18
Adjusted PBDIT
3,389.94
3,473.74
2,831.54
Financial expenses
471.56
455.75
350.24
Depreciation 
652.31
586.29
520.94
Other write offs
64.35
85.02
73.78
Adjusted PBT
2,201.72
2,346.68
1,886.58
Tax charges 
547.55
660.37
524.93
Adjusted PAT
  1,654.17
  1,686.31
  1,361.65
Non recurring items
374.75
227.15
167.23
Other non cash adjustments
-
-0.07
-
Reported net profit
2,028.92
1,913.39
1,528.88
Earnigs before appropriation
3,042.75
2,690.15
2,094.54
Equity dividend
578.43
578.07
497.94
Preference dividend
-
-
-
Dividend tax
81.25
98.25
69.84
Retained earnings
2,383.07
2,013.83
1,526.76

Balance Sheet:
2014 2013 2012 Equity share capital
385.54
385.41
382.87
Share application money
-
-
-
Preference share capital
-
-
-
Reserves & surplus
7,428.45
6,458.39
5,127.81
Secured loans
2,461.99
2,022.04
822.76
Unsecured loans
3,818.53
1,987.10
2,114.08
Total
14,094.51
10,852.94
8,447.52

Fixed assets
Gross block
10,830.83
8,775.80
7,971.55
Less : revaluation reserve
25.51
25.95
26.39
Less : accumulated depreciation
5,443.52
4,894.54
4,401.51
Net block
5,361.80
3,855.31
3,543.65
Capital work-in-progress
5,064.96
2,513.32
951.19
Investments
4,910.27
2,477.00
2,015.15
Current assets, loans & advances
10,781.23
10,318.42
9,812.06
Less : current liabilities & provisions
12,029.80
8,321.20
7,888.65
Total net current assets
-1,248.57
1,997.22
1,923.41
Miscellaneous expenses not written
6.05
10.09
14.12
Total
14,094.51
10,852.94
8,447.52

Average Earning of Employee

Rs. 26.51L/Yr
Rs. 32.36L/Yr
Revenue generated /Employee
( Sales / No. of Emps.)
Rs. 301.02L
Rs. 349.63 L
Inventory/Turn-Over ratio

6.12 Times
5.30 Times
E.P.S. / Face Value
0.2
0.2
Cl. Inventory
Raw materials
Materials in progress (WIP)
Finished goods
Spares, stores
Goods-in-transit, cost to date

Total
1777.24
2657.04
21771.33
192.84

26398.45
Cost of goods sold

37101.74
Raw materials consumed
Stocks at commencement
Purchases during the year
(Less)Stocks at close

Materials consumed

19384
+ 5422
3863

20493

Salary ,wages,bonus

2356
Net salesor Rev. collection

232833

Inventory turnover ratio
Net sales /inventory
8.8%

Total Inv. / COGS
71.7%

RM inventory/RM consumptn
8.6%

FG...
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