On Campus - Working Capital Management
On Campus - Working Capital Management
Company Maruti Suzuki India Ltd. Hyundai Motor India Limited Sun Pharmaceutical Industries Ltd.
Net sales revenue 17,134.26 7,501.22 5,857.66
COGS 10,247.14 5,600.94 2,008.10
Current assets 1,532.27 3,084.76 3,802.65
Inventories 637.86 416.27 1,183.62
Trade and other receivables 551.35 352.38 1,349.27
Current liabilities 3,517.67 1,460.22 2,183.00
Trade and other payables 2,037.62 905.02 678.07
_x000D_ General
#
Ultratech Cements
8,564.60
1,595.15
1,608.22
999.08
513.13
3,449.88
1,016.90
1.60
16.69
1.57
228.61
21.87
232.69
250.48
17.79
0.47
0.18
_x000D_ General
#
2021 2022 2023
Company Bajaj Auto Hero Motors TVS Bajaj Auto Hero Motors TVS Bajaj Auto Hero Motors TVS
Sales 29,237 31,772 19,420 34,240 30,077 24,355 37,743 34,891 31,973
Cost of Goods Sold 19,829 21,968 12,924 24,140 20,845 16,517 26,221 24,060 20,913
Inventory 1,493 2,274 136 1,230 2,158 1,642 1,563 2,719 1,921
Accounts Recievable 2,716 1,789 1,035 1,516 1,472 1,155 1,752 1,756 1,232
Accounts Payable 4,574 5,264 4,298 3,632 4,343 4,624 4,121 4,760 5,096
Average Inventory (PY Closing+Cy Closing)/2 1361.5 2216.0 889.0 1396.5 2438.5 1781.5
COGS COGS 24140.0 20845.0 16517.0 26221.0 24060.0 20913.0
Average AR (PY Closing+Cy Closing)/4 2116.0 1630.5 1095.0 1634.0 1614.0 1193.5
Average AP (PY Closing+Cy Closing)/5 4103.0 4803.5 4461.0 3876.5 4551.5 4860.0
Inventory Period (Avg Inv/Avg. COGS)*365 20.6 38.8 19.6 19.4 37.0 31.1
AR Period (Avg AR/Annual Sales)*365 22.6 19.8 16.4 15.8 16.9 13.6
AP Period (Avg AP/Avg. COGS)*365 62.0 84.1 98.6 54.0 69.0 84.8
Operating Cycle Inventory Period +AR Period 43.1 58.6 36.1 35.2 53.9 44.7
Cash Cycle Operating Cycle-AP Period -18.9 -25.5 -62.5 -18.7 -15.2 -40.1
_x000D_ General
#
2020 2021 2022 2023
Company Dr. Reddy Cipla Novartis Dr. Reddy Cipla Novartis Dr. Reddy Cipla Novartis Dr. Reddy Cipla Novartis
Sales 17,517.00 17,131.00 438 19,047.00 19,159.00 381 21,545.00 21,763.00 399 24,588.00 22,753.00 378
Cost of Goods Sold 5,552 6235 180 6,108 7544 135 7,742 9220 187 7,657 8347 199
Inventory 3,506 4377 58 4,541 4669 47 5,088 5350 57.00 4,867 5156 54.00
Accounts Recievable 5,027 3891 37 4,964 3445 38 6,676 3424 44 7,248 4057 36
Accounts Payable 1,524 2281 72 1,810 2066 55 2,266 2508 72.00 2,268 2457 59.00
Average Inventory (PY Closing+Cy Closing)/2 4023.5 4523.0 52.5 4814.5 5009.5 52.0 4977.5 5253.0 55.5
COGS COGS 6108.0 7544.0 135.0 7742.0 9220.0 187.0 7657.0 8347.0 199.0
Average AR (PY Closing+Cy Closing)/2 4995.5 3668.0 37.5 5820.0 3434.5 41.0 6962.0 3740.5 40.0
Average AP (PY Closing+Cy Closing)/2 1667.0 2173.5 63.5 2038.0 2287.0 63.5 2267.0 2482.5 65.5
Inventory Period (Avg Inv/Avg. COGS)*365 240.4 218.8 141.9 227.0 198.3 101.5 237.3 229.7 101.8
AR Period (Avg AR/Annual Sales)*365 95.7 69.9 35.9 98.6 57.6 37.5 103.3 60.0 38.6
AP Period (Avg AP/Avg. COGS)*365 99.6 105.2 171.7 96.1 90.5 123.9 108.1 108.6 120.1
Operating Cycle Inventory Period +AR Period 336.2 288.7 177.9 325.6 255.9 139.0 340.6 289.7 140.4
Cash Cycle Operating Cycle-AP Period 236.5 183.6 6.2 229.5 165.4 15.1 232.6 181.2 20.3
Operating Cycle 336.2 325.6 340.6 288.7 255.9 289.7 177.9 139.0 140.4
Cash Cycle 236.5 229.5 232.6 183.6 165.4 181.2 6.2 15.1 20.3
_x000D_ General
#
Universal Ltd. is a company engaged in manufacturing of Leather Shoes. Following is their
planning sheet for the next year. What amount of working capital should be infused in the
beginning of the year?
Profit
Cash Profit
_x000D_ General
#
Current Asset Requirement Amount in Rs. Formula
Investment inCash Balance to be Maintained 100,000 =B12
Target
_x000D_ General
#
Discount 0.8153492
Amount 100
Cash Disc days 10
Total Credit Days 30
Annualised Discoun0.1500244
_x000D_ General
#
Jan Feb March Apr May June
Purchase 166000 166000 166000 166000 166000 166000
Payment 0 0 166000 166000 166000 166000
O/S 166000 332000 332000 332000 332000 332000
_x000D_ General
#
monthly Cash Mfg Exp Incurred Paid Ou standing
January 100000 100000 0 100000
February 100000 100000 100000 100000
March 100000 100000 100000 100000
April 100000 100000 100000 100000
May 100000 100000 100000 100000
June 100000 100000 100000 100000
July 100000 100000 100000 100000
August 100000 100000 100000 100000
September 100000 100000 100000 100000
October 100000 100000 100000 100000
November 100000 100000 100000 100000
December 100000 100000 100000 100000
Total MFG EXP 1200000
_x000D_ General
#