1. WELCOME TO INTERNAL AND EXTERNAL EXAMINERS’ OF SIKKIM-MANIPAL UNIVERSITY OF HEALTH, MEDICAL AND TECNOLOGICAL SCIENCES
2. SIKKIM-MANIPAL UNIVERSITY OF HEALTH, MEDICAL AND TECNOLOGICAL SCIENCES MBA GRAND PROJECT ON ANALYSIS OF FINANCIAL HEALTH INCLUDING RATIO ANALYSIS AND WORKING CAPITAL MANAGEMENT OF CADMACH MACHINERY CO. PVT. LIMITED PREPARED BY ANAND TRILOKBHAI DAVE ( Reg. No. 520561861 )
3. CADMACH MACHINERY COMPANY PRIVATE LIMITED PLOT NO. 3604/3605, GIDC INDUSTRIAL ESTATE, PHASE IV, VATVA, AHMEDABAD 382 445.
5. Some companies to which Cadmach Sells its’ products Cipla Ltd. Anil International Nestor Pharmaceuticals Pvt.Ltd. Ins-Swift Ltd. (J & K) Blue Cross Laboratories Ltd. Khandelwal Laboratories Cadila Health Care Ltd. Indian Clients
6. Some International Clients Guten Exports Pty. Ltd., Singapore Pharmathen SA, Greece Guten Export Trade, Indonesia Huynh Phuong Ltd. Co. Vietnam W.H.Rosen Meyer & Co. Pty.Ltd., South Africa Keio Meditech Trading, Malaysia Inter Pharma, USA
7. FUNDAMENTALS OF ACCOUNTING What is Accounting ? Accounting is the art of recording, classifying, and summarizing in a significant manner and in terms of money, transaction and events which are, in part at least of a financial character, and interpreting the result thereof.
8.
9.
10.
11.
12.
13.
14.
15.
16. What is ratio analysis ? Ratio analysis is an important tool for analyzing financial statements . Financial ratio analysis is the calculation and comparison of ratios which are derived from the information in a company's financial statements.
17.
18.
19.
20.
21.
22. Operating Cycle Small (Service Sector) (Industry) : Cash > Cash Medium (Trade) : Cash > Receivables > Cash Large: Cash > Raw Material > Stock in process > Finished Goods > Receivables > Cash
23. Financing strategies Supply Chain Management. Product Development. Sales Growth. Borrowing. R & D.
24.
25. Important Factors Determining Amount Of Working Capital 4. Inventory Turnover 2. Volume of Sales 3.Time 9. Operational and financial efficiency 7. Activities of the firm 8. Terms of purchase and Sales 6. Firm’s size 5. Business turnover 1. Nature of Industry
26.
27. Pipeline Concept Of Working Capital Processes Warehouse Collection Inputs Output Delivery Cash Cash 1 2 3 Cash Cycle
28.
29.
30.
31.
32.
33.
34.
35.
36.
37.
38.
39.
40.
41.
42.
43.
44.
45.
46.
47.
48. Gross working capital ( GWC ) : GWC = TCA Net working capital ( NWC ) : NWC = CA – CL