HORIZONTAL ANALYSIS

OF
THE ANDHRA SUGARS
LTD.
 GROUP MEMBERS

 Amit Govindani 70
 Ajita Joshi 77
 Balaji Nadar 91
 Kavita Prakash 98
 Rakesh Bhoir 63
 Fanendra Sharma 105
 Garvita Singh 112
 Deepak Yadav 119
 INTRODUCTION
 The Andhra Sugars Limited was established on 11th
August 1947

 They are the Manufacturer of Sugar , Acetic acid, Ethyl

Acetate ,Sulphuric Acid and Super Phosphates

 Largest Aspirin manufacturers in INDIA

 They have used locally available renewable resources to

produce their products

 They have their operations located at Tanuku, Kovvur,

Guntur, Taduvai, Saggonda and Bhimadole
 KEY PEOPLE
BOARD OF DIRECTORS
Dr. Mullapudi Harischandra Chairman & Managing
Prasad Director

Dr. Bolla Bulli Ramaiah Managing Director

(Tech.)

Shri P. Achuta Ramayya Executive Director

Shri P.S.R.V.K. Ranga Rao Executive Director

Particulars 2010 Common
Size 2009 Common
Size
Difference %
`(Lakhs) % `(Lakhs) % `(Lakhs) Change

INCOME
Sales 58203.08 105.51 62330.14 108.98 (4127.06) (6.62)
Less: Excise Duty 3044.07 5.51 5139.32 8.98 (2095.25) (40.76)
Net Sales 55159.01 100 57190.82 100 (2031.81) (3.55)
Other Income 2943.39 5.33 3173.08 5.54 (229.69) (7.23)
Total Income 58102.40 105.33 60363.90 105.54 (2261.5) (3.74)
EXPENDITURE
Raw material Consumed 24060.86 43.62 30857.78 53.95 (6796.92) (22.02)
Mfg. Expenses 11423.80 20.71 13934.60 24.36 (2510.80) (18.02)
Payroll Expenses 4987.38 9.04 4481.79 7.83 505.59 11.28
Admin Expenses 346.71 0.62 458.59 0.80 (111.88) (24.39)
Selling and Distribution 1639.03 2.97 1732.84 3.03 (93.81) (5.41)
Finance Expenses 2162.78 3.92 3223.50 5.63 (1060.72) (32.9)
Depreciation 3490.74 6.32 3341.71 5.84 149.03 4.45
Total Expenditure 48111.3 87.22 58030.81 101.46 (9919.51) (17.09)
Net Profit 10012.74 18.15 6828.90 5.77 3183.84 46.62
 Particulars 2010 Comm 2009 Common Difference
%
`( `(
on Size Size
Lakhs) % Lakhs) % `( Lakhs) Change
SOURCES OF FUNDS
I. Share Holder’s Fund
Capital 2711.01 4.09 2711.01 3.83 0000 00.00
Reserves and surplus 35021.81 52.89 29886.05 42.21 5135.76 17.18
II. Borrowed Funds
Secured Loans 6821.36 10.30 17926.95 25.32 (11105.54) (61.95)
Unsecured Loans 14195.61 21.44 13437.41 18.98 758.2 5.65
III. Deferred Tax 7467.66 11.27 6834.57 9.65 633.09 9.26
Total 66217.45 100 70795.99 100 (4578.54) (6.47)
APPLICATION OF FUNDS
I. Fixed Assets 48239.36 72.85 47868.88 67.62 370.48 0.77
II. Investments 7409.14 11.19 7409.21 10.47 (0.07) (0.0094)
III. Net Current Assets
Current Assets, L & A (A) 29237.14 44.15 35858.33 50.65 (6621.19) (18.46)
Less : Current Liabilities & Prov(B) 18668.19 28.19 20340.43 28.73 (1672.24) (8.22)
Net Current Assets (A-B) 10568.95 15.96 15517.90 21.92 (4948.95) (31.89)
Total 66217.45 100 70795.99 100 (4578.54) (6.47)
 CONCLUSION
 Strengthened product range
 Accelerated growth
 Improved revenue generation

OWING TO :

 Higher performance of chemical division

& wind power units

 Expansion & Diversification programmes