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Financial reporting and analysis of cochin port trust

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  1. 1. FINANCIAL REPORTING ANALYSIS
  2. 2. COCHIN PORT TRUST • Body of government of India that manages the port of Kochi. • Trust is an ISO 9001-2008 certified organization in terms of quality services • It is among the 13 major ports in India • It is a regular member of the International association of ports and harbor. • The major items handled at the port are higher value, low volume cargos
  3. 3. MAJOR IMPORT ITEMS  Crude oil  Food grains  Fertilizers  Coal  Raw cashew nut  Machinery  Hardware  Newsprint  Zinc concentrate  Bauxite  Iron and steel
  4. 4. MAJOR EXPORT ITEMS  Tea  Coffee  Marine products  Spices  Cashew kernels  Coir products  Chemicals  Illuminate  Electrical spares
  5. 5. MAJOR FUNCTIONS To provide cargo handling services To provide berthing and services to ship To manage land holding to support development and trade activity connection with cargo handling
  6. 6. ANALYSIS AND INTERPRETATION CURRENT RATIO 2011-12 2012-13 2013-14 2014-15 2015-16 CURRENT RATIO 1.08 0.89 0.68 0.61 0.55 Interpretation: The ideal ratio for current ratio is 2:1 as norm in the industry. However CoPT is not involved in any manufacturing activity and concerned with providing service in order to increase the imports and exports. It is found that there is a decline in the current ratio, since the current liability has an increase in the last 3 years.
  7. 7. QUICK RATIO QUICK RATIO= ( Current assets-Inventories) ∕ (Current liabilities – Overdraft) 2011-12 2012-13 2013-14 2014-15 2015-16 QUICK RATIO 1.09 0.88 0.68 0.61 0.55 Interpretation: Quick ratio helps us to measure the firms ability to meet its current liabilities. The figures shows that firms ability to meet its liability is decreasing.
  8. 8. LIQUID RATIO CASH RATIO = ( Absolute liquid assets) / (Current liabilities-Bank Overdraft) 2011-12 2012-13 2013-14 2014-15 2015-16 LIQUID RATIO 0.57 0.43 3.19 0.30 0.21 Interpretation: This ratio measures the absolute liquidity of the firm and the figures shows that there has been an increase in the ratio since the year 2013- 14, and it can be concluded that there has an huge increase in cash in hand and bank
  9. 9. RETURN ON INVESTMENT ROI = (Net Profit after interest and tax) / (Shareholders funds) *100 2011-12 2012-13 2013-14 2014-15 2015-16 Return on Investment 81.52 36.24 37.77 19.91 8.08 Interpretation: Overall efficiency of the firm was higher at 2011-12, and it went on in a decreasing rate since its Net Profit after Interest and Tax decreases.
  10. 10. RETURN ON ASSETS ROA = (Net Profit after interest and tax) / (Total Assets) 2011-12 2012-13 2013-14 2014-15 2015-16 Return on Assets (0.12) (0.09) (0.14) (0.09) (0.05) Interpretation: The ratio has been increased in these 5 years, since we have seen that there is a net loss with respect to total assets.
  11. 11. SOLVENCY RATIO Solvency ratio = ( Total liabilities to Outsiders) / (Total Assets) 2011-12 2012-13 2013-14 2014-15 2015-16 Solvency Ratio 0.45 0.44 0.64 0.76 0.80 Interpretation: It has been observed that CoPT has a higher solvency ratio. It shows that it is less stable in the long term solvency of the firm. It shows that the firms ability is less to meet the fixed interest, costs and repayment schedules in connection with its long term liabilities.
  12. 12. DEBT-EQUITY RATIO 2011-12 2012-13 2013-14 2014-15 2015-16 DEBT-EQUITY RATIO 1.59 1.47 1.42 1.97 5.69 Interpretation: CoPT is not having any outside debt except from Govt of India. CoPT has an increase in debt-equity ratio

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