Institute of Chartered Financial Analysts of India (ICFAI) University 2006 Certification Finance Security Analysis – II - Question Paper

Current Assets,

Loans & Advances






Inventories
1,280.26
1,095.19
1,786.52
1,585.33
1,392.51

Sundry Debtors
492.83
420.72
1,159.76
1,199.66
1,376.85

Cash And Bank
106.54
118.87
375.82
217.72
234.37

Loans And Advances
653.87
564.14
735.59
1,073.00
924.78

(i)
2,533.50
2,198.92
4,057.69
4,075.71
3,928.51




Current Liabilities & Provision






Current Liabilities
2,457.79
1,725.93
1,666.58
1,516.44
1,180.97

Provisions
893.85
716.98
523.8
174.34
446.78

(ii)
3,351.64
2,442.91
2,190.38
1,690.78
1,627.75

Net Current Assets

(i - ii) (D)
-818.14
-243.99
1,867.31
2,384.93
2,300.76

Miscellaneous Expenses (E)
58.1
65.96
24.02
34.81
73.84

Total Assets

(A+B+C+D+E)
3,865.45
3,083.68
5,175.27
6,097.17
5,530.60






Profit & Loss Account of Dabur India Ltd. for the year ending on

(Rs. in million)


31.3.2005
31.3.2004
31.3.2003
31.3.2002
31.3.2001

Sales
12,310.95
10,864.76
11,629.27
11,069.97
11,132.54

Other Income
29.26
49.19
49.55
59.7
114.84

Total Income
12,340.21
10,913.95
11,678.82
11,129.67
11,247.38

Raw Material Cost
5,467.28
5,079.20
5,253.52
5,191.77
5,422.62

Excise
424.89
653.96
733.75
606.06
593.57

Other Expenses
4,605.65
3,821.20
4,322.18
4,118.23
3,798.44

Operating Profit
1,842.39
1,359.59
1,369.37
1,213.61
1,432.75

Interest Expenses
46.61
75.83
183.96
239.49
296.64

Gross Profit
1,795.78
1,283.76
1,185.41
974.12
1,136.11

Depreciation
185.92
178.53
236.62
253.94
261.88

Profit Before Tax
1,609.86
1,105.23
948.79
720.18
874.23

Tax
169.98
122.37
104.27
110.67
72.5

Net Profit
1,439.88
982.86
844.52
609.51
801.73

Other Non- Recurring Income
39.79
28.6
4.56
40.85
-25.39

Reported Profit
1,479.67
1,011.46
849.08
650.36
776.34

Equity Dividend
715.92

Earning:   Approval pending.