Name ;kshitija Kulkarni

Roll no:5845

Sy bms finance

BALANCE SHEET OF TATA MOTORS (in MAR 21 MAR 20

Rs. Cr.)

12 mths 12 mths

EQUITIES AND LIABILITIES

SHAREHOLDER'S FUNDS

Equity Share Capital 765.81 719.54

TOTAL SHARE CAPITAL 765.81 719.54

Reserves and Surplus 18,290.16 16,800.61

TOTAL RESERVES AND SURPLUS 18,290.16 16,800.61

TOTAL SHAREHOLDERS FUNDS 19,055.97 18,387.65

NON-CURRENT LIABILITIES

Long Term Borrowings 16,326.77 14,776.51

Deferred Tax Liabilities [Net] 266.50 198.59

Other Long Term Liabilities 1,786.93 1,646.56

Long Term Provisions 1,371.94 1,769.74

TOTAL NON-CURRENT LIABILITIES 19,752.14 18,391.40

CURRENT LIABILITIES

Short Term Borrowings 2,542.50 6,121.36

Trade Payables 8,115.01 8,102.25

Other Current Liabilities 14,550.50 10,180.46

Short Term Provisions 1,043.54 1,406.75

TOTAL CURRENT LIABILITIES 26,251.55 25,810.82

TOTAL CAPITAL AND LIABILITIES 65,059.66 62,589.87

ASSETS

NON-CURRENT ASSETS

Tangible Assets 19,922.06 19,540.25

Intangible Assets 6,501.04 5,667.73

Capital Work-In-Progress 1,400.82 1,755.51

Other Assets 0.00 0.00

FIXED ASSETS 29,429.56 29,702.78

Non-Current Investments 16,114.91 15,730.86

Deferred Tax Assets [Net] 0.00 0.00

Long Term Loans And Advances 126.05 138.46

Other Non-Current Assets 3,534.55 3,449.01

TOTAL NON-CURRENT ASSETS 49,205.07 49,021.11

CURRENT ASSETS

Current Investments 1,578.26 885.31

Inventories 4,551.71 3,831.92

Trade Receivables 2,087.51 1,978.06

Cash And Cash Equivalents 4,318.94 3,532.19

Short Term Loans And Advances 185.42 232.14

OtherCurrentAssets 3,132.75 3,109.14

TOTAL CURRENT ASSETS 15,854.59 13,568.76

TOTAL ASSETS 65,059.66 62,589.87

OTHER ADDITIONAL INFORMATION

CONTINGENT LIABILITIES, COMMITMENTS

Contingent Liabilities 5,354.18 4,737.19

CIF VALUE OF IMPORTS

Raw Materials 0.00 0.00

Stores, Spares And Loose Tools 0.00 0.00

Trade/Other Goods 0.00 0.00

Capital Goods 0.00 0.00

EXPENDITURE IN FOREIGN EXCHANGE

Expenditure In Foreign Currency 2,159.77 2,946.64

REMITTANCES IN FOREIGN CURRENCIES

FOR DIVIDENDS

Dividend Remittance In Foreign Currency -- -- - - -

- - -

EARNINGS IN FOREIGN EXCHANGE

FOB Value Of Goods -- -- - - -

- - -

Other Earnings 2,181.66 3,144.88

BONUS DETAILS

Bonus Equity Share Capital 111.29 111.29

NON-CURRENT INVESTMENTS

Non-Current Investments Quoted Market Value 446.23 140.96

Non-Current Investments Unquoted Book 521.42 407.61

Value
 CURRENT INVESTMENTS

Current Investments Quoted Market Value -- --

Current Investments Unquoted Book Value 1,578.26 885.31

Comparative anaylysis of tata motors

Particulars March 2021 March 2020 Amt rs Percentage

Sources of fund

Equity share 765.81 719.54 46.27 6.43

Reserve and 18290.16 16800.61 1489.55 8.87
surplus
Sources of fund 19055.97 18387.65 668.32 3.63

Application of fund
Fixed asset :

Tangible asset
19922.06 19540.25 381.18 0.19

Intangible asset 6501.26 5667.23 834.03 12.89

Other asset 0.00 0.00 0.00 0.00

Total fixed asset

29429.56 29702.78 -273.22 -0.9
Working capital

Current asset:

Current
Investments 885.31 692.95 43.90
1578.26
Inventories
3,831.92 719.79 0.018
Trade Receivables 4,551.71
1,978.06
Cash and 2,087.51 109.45 5.24
equvivalents 3,532.19
4,318.94 786.75 20.03
short Term Loans
And Advances -46.72 -25.19
232.14
185.42
OtherCurrentAssets 23.61 0.75
TOTAL CURRENT 3,109.14
3,132.75 2285.83 14.41
ASSETS 13568.76
15854.59
 CURRENT
LIABILITY

SHORT TERM
6121.36 -3578.86 -1.140
BOWWORING
2542.50
TRADE
PAYABLES 8,102.25 12.76 0.15
8115.01
OTHER CURRENT
LIABILITIES 10180.46 4370.04 30.03
14,550.50
SHORT TERM
PROVISIONS 1,406.75
-363.21 -34.80
1,043.54

TOTAL CURRENT 25,810.82

LIABILITY 440.73 1.70
26,251.55

WORKING
CAPITAL
1818.1 17.48
(CA-CL) -12242.06
-10396.96
APPLICATION OF
FUND
18387.65 668.32 3.63
19055.97

Calculate balance sheet ratio:

2020:

1. Current Ratio= Current Assets

Current Liabilities

=15854.59/26251.55

=0.60:1

2021:

1. Current Ratio= Current Assets

Current Liabilities

=13568.76/25810.82

=0.52:1
2020

2. Quick Ratio = Quick Assets

Quick Liabilities/Current Liabilities

=15854.59/26251.55-1043.54

=15.90

2020

‘2. Quick Ratio = Quick Assets

Quick Liabilities/Current Liabilities

=13568.76/25810.82-1406.75

=17.98

2020

3. Stock to Working Capital Ratio = Stock *100

Working Capital

=1578.26/-10396.96

=-658.76

2021

. Stock to Working Capital Ratio = Stock *100

Working Capital

=885.31/-13568.76

=153.26

2020

4. Proprietory Ratio = Proprietors’ Fund *100

Total assets or Total Funds

 =29429.56+1578.26+15854.59

19055.97+16326.77+26251.55

=46862.41/61634.29

=1.31

2021

Proprietory Ratio = Proprietors’ Fund *100

Total assets or Total Funds

=29702.78+14776.51+13568.76

18387.65+14776.51+25810.82

=1.33

2020

5. Debt – Equity ratio= Debt

Equity

=16326.77/19055.97

=1.16

2021

Debt – Equity ratio= Debt

Equity

=14776.51/18387.65

=1.25

2020

6. Capital Gearing Ratio= Fixed Interest bearing Securities +Fixed dividend bearing Securities

Non- fixed Dividend bearing securities

= Borrowed Fund + Preference Share Capital

Equity Share Capital + Reserves and Surplus – Fictitious Assets

=16326.77
765.81+18290.16

=1.17

2021

6. Capital Gearing Ratio= Fixed Interest bearing Securities +Fixed dividend bearing Securities

Non- fixed Dividend bearing securities

= Borrowed Fund + Preference Share Capital

Equity Share Capital + Reserves and Surplus – Fictitious Assets

=14776.51

719.54+16800.61

=1.19