Comparative analysis of BIRLA CORP. LTD.

Profit And Loss Account

In Rs. Cr.
Particulars 2021-22 2022-23 Increase or Decrease
Absolute Percentage

Sales 4736.60 5368.79 632.19 13.35

Less- Sales Return 0.00 0.00 0.00 0.00
Net Sales 4736.60 5368.79 632.19 13.35
Add+ Operating Income 54.33 72.40 18.07 33.26
Total Operating Income 4790.93 5441.19 650.26 13.57
Other Income 94.39 102.42 8.03 8.51
Total Revenue 4885.32 5543.61 658.29 13.47

Expenses
Cost of material consumed 993.49 1090.48 96.99 9.76
Purchase of stock 26.54 32.14 5.60 21.10
Direct Expense 1820.85 2429.95 609.10 33.45
Change in inventories -13.98 -42.37 -28.39 203.08
Employee Benefit Expenses 332.52 361.01 28.49 8.57
Finance costs 100.53 107.00 6.47 6.44
Depriciation 176.86 187.31 10.45 5.91
Other Expenses 1144.63 1304.28 159.65 13.95
Total Expenses 4581.44 5469.8 888.36 19.39

Profit Before Tax 303.88 73.81 -230.07 -75.71

less:- Exceptional items 31.44 25.46 -5.98 -19.02
Profit Before Tax 272.44 48.35 -224.09 -82.25
Taxation 69.52 2.95 -66.57 -95.76
Profit After Tax 202.92 45.40 -157.52 -77.63

B.R.C.M. college of Buisness Administration

 Comparative analysis of BIRLA CORP. LTD.
Balance Sheet
in Rs. Cr.
Particulars 2021-22 2022-23 Increase or Decrease

Equity and Liablity

Share Capital
Equity Share Capital 77.01 77.01 0.00 0.00
Reserve And surplus
Revaluation Reserves 944.40 0.00 -944.40 -100.00
Reserve And surplus 4173.73 5061.23 887.50 21.26
Total Shareholder Funds 5195.14 5138.24 -56.90 -1.10
NON-Current Liablities
Long Term Borrowings 952.96 817.42 -135.54 -14.22
Deffered Tax 373.18 365.89 -7.29 -1.95
Other Long Term Laiblities 608.77 613.02 4.25 0.70
Long Term Provisions 40.73 41.45 0.72 1.77
Total NON-Current Liablitiies 1975.64 1837.78 -137.86 -6.98
Current Liablities
Short Term liablities 226.35 163.12 -63.23 -27.93
Trade Payables 477.60 571.15 93.55 19.59
Other Current liablities 475.59 465.77 -9.82 -2.06
Short Term Provosions 12.57 11.90 -0.67 -5.33
Total Current Liablities 1192.11 1211.94 19.83 1.66
Total Liablities 8362.89 8187.96 -174.93 -2.09

Assests
NON- Current asset
Tangible asset 3304.16 3425.18 121.02 3.66
Intangible Asset 29.32 31.67 2.35 8.02
Working Capital 198.16 113.64 -84.52 -42.65
Intangible asset under development 1.74 0.31 -1.43 -82.18
Other Assets 1.25 1.81 0.56 44.80
Fixed Assets 3534.63 3572.61 37.98 1.07
Non-Current investments 2687.80 2691.07 3.27 0.12
long Term Loans And Advances 0.46 0.40 -0.06 -13.04
other Non-Current Asset 248.49 294.48 45.99 18.51
Total Non-Current Asset 6471.38 6558.56 87.18 1.35
Current Asset
Current Investments 618.91 315.21 -303.70 -49.07
Inventories 602.71 754.74 152.03 25.22
Trade Receivables 221.77 227.19 5.42 2.44
Cash And Cash Equivalent 125.37 81.43 -43.94 -35.05
Short Term loans And Advacnces 1.03 1.06 0.03 2.91
Other Current Assets 321.72 249.77 -71.95 -22.36

B.R.C.M. college of Buisness Administration

 Total Current Asset 1891.51 1629.40 -262.11 -13.86
Total Assets 8362.89 8187.96 -174.93 -2.09

Commonsize analysis of BIRLA CORP. LTD.

Profit And Loss
in Rs. Cr.
Particulars 2021-22 Percentage 2022-23 Percentage

Sales 4736.60 100 5368.79 100

Less- Sales Return 0.00 0 0.00 0
Net Sales 4736.60 100 5368.79 100
Add+ Operating
Income 54.33 1.15 72.40 1.35
Total Operating
Income 4790.93 101.15 5441.19 101.35
Other Income 94.39 1.99 102.42 1.91
Total Revenue 4885.32 103.14 5543.61 103.26

Expenses
Cost of material
consumed 993.49 20.97 1090.48 20.31
Purchase of stock 26.54 0.56 32.14 0.60
Direct Expense 1820.85 38.44 2429.95 45.26
Change in
inventories -13.98 -0.30 -42.37 -0.79
Employee Benefit
Expenses 332.52 7.02 361.01 6.72
Finance costs 100.53 2.12 107.00 1.99
Depriciation 176.86 3.73 187.31 3.49
Other Expenses 1144.63 24.17 1304.28 24.29
Total Expenses 4581.44 96.72 5469.8 101.88

Profit Before Tax 303.88 6.42 73.81 1.37

less:- Exceptional
items 31.44 0.66 25.46 0.47
Profit Before Tax 272.44 5.75 48.35 0.90
Taxation 69.52 1.47 2.95 0.05
Profit After Tax 202.92 4.28 45.40 0.85

B.R.C.M. college of Buisness Administration

 Commonsize analysis of BIRLA CORP. LTD.
Balance Sheet
in Rs. Cr.
Particulars 2021-22 Percentage 2022-23 Percentage

Equity and Liablity

Share Capital
Equity Share Capital 77.01 0.92 77.01 0.94
Reserve And surplus
Revaluation Reserves 944.40 11.29 0.00 0.00
Reserve And surplus 4173.73 49.91 5061.23 61.81
Total Shareholder Funds 5195.14 62.12 5138.24 62.75
NON-Current Liablities
Long Term Borrowings 952.96 11.40 817.42 9.98
Deffered Tax 373.18 4.46 365.89 4.47
Other Long Term Laiblities 608.77 7.28 613.02 7.49
Long Term Provisions 40.73 0.49 41.45 0.51
Total NON-Current Liablitiies 1975.64 23.62 1837.78 22.44
Current Liablities
Short Term liablities 226.35 2.71 163.12 1.99
Trade Payables 477.60 5.71 571.15 6.98
Other Current liablities 475.59 5.69 465.77 5.69
Short Term Provosions 12.57 0.15 11.90 0.15
Total Current Liablities 1192.11 14.25 1211.94 14.80
Total Liablities 8362.89 100 8187.96 100.00

Assests
NON- Current asset
Tangible asset 3304.16 39.51 3425.18 41.83
Intangible Asset 29.32 0.35 31.67 0.39
Working Capital 198.16 2.37 113.64 1.39
Intangible asset under
development 1.74 0.02 0.31 0.00
Other Assets 1.25 0.01 1.81 0.02
Fixed Assets 3534.63 42.27 3572.61 43.63
Non-Current investments 2687.80 32.14 2691.07 32.87
long Term Loans And Advances 0.46 0.01 0.40 0.00
other Non-Current Asset 248.49 2.97 294.48 3.60
Total Non-Current Asset 6471.38 77.38 6558.56 80.10
Current Asset
Current Investments 618.91 7.40 315.21 3.85
Inventories 602.71 7.21 754.74 9.22
Trade Receivables 221.77 2.65 227.19 2.77
Cash And Cash Equivalent 125.37 1.50 81.43 0.99
Short Term loans And Advacnces 1.03 0.01 1.06 0.01
Other Current Assets 321.72 3.85 249.77 3.05

B.R.C.M. college of Buisness Administration

Total Current Asset 1891.51 22.62 1629.40 19.90
Total Assets 8362.89 100 8187.96 100

B.R.C.M. college of Buisness Administration