TREND ANALYSIS

The financial statements may be analyzed by computing trends of series of

information. Trend analysis determines the direction upwards or downwards and
involves the computation of the percentage relationship that each item bears to the
same item in the base year. In trend analysis, we learn about the behavior of same
item over a given period.
Trend Analysis calculated in relation to the base year. Each year figure is divided
by the base year figure.

Trend Percentage = Present year value/Base year value * 100

Trend Analysis of TATA STEEL

In this report we are analyzing the direction upwards or downwards and involves
the computation of the percentage relationship that each item bears to the same
item in the base year (2009). Here we have taken the 4 years data in which base
year is taken 2009. We are calculating trend analysis of 4 years (2009, 2010, 2011
and 2012).

Calculating the Trend Analysis

DATA
Inventories
Sales Turnover
Turnover
Total Income
Total Expenses
Gross Profit
Net Profit
Total Share Capital
Equity Share Capital
Cash and Bank
Balance
Total Current Assets
Current Liabilities
Net Current Assets
Total Assets

2009

2010

2011

2012

Rs in cr.

Rs in cr.

Rs in cr.

Rs in cr.

3,480.47 3,077.75 3,953.76 4,858.99

24,315.77 25,021.98 29,396.35 33,933.46
1,47,329 1,02,303 1,18,753 1,32,900
24,624.04 25,875.77 30,187.02 34,819.89
15,182.34 16,069.89 17,963.49 22,396.69
9,441.70 9,805.88 12,223.53 12,423.20
5,201.74 5,046.80 6,865.69 6,696.42
6,203.45
887.41
959.41 993.84
730.12
887.41
959.41 971.41
463.58
500.30
512.76
30.82
4,580.03 4,012.88 4,894.55 5,793.89
8,965.76 8,699.34 10,383.04 16,975.61
(308.29) 1,422.25 11,406.35 (4,245.13)
75,910.28 76,745.77 62,407.95 56,650.78

Trend Percentage
DATA
Inventories
Sales Turnover
Turnover
Total Income
Total Expenses
Gross Profit
Net Profit
Total Share Capital
Equity Share
Capital
Cash and Bank
Balance
Total Current
Assets
Current Liabilities
Net Current Assets
Total Assets

2009
%
100
100
100
100
100
100
100
100
100

2010
%
88.43
102.90
69.94
105.08
105.84
103.85
97.02
14.30
121.54

2011
%
113.60
120.89
80.60
122.59
118.31
129.46
131.98
15.45
131.40

2012
%
139.61
139.55
90.20
141.41
147.51
131.58
128.73
16.02
133.05

100

107.92

110.60

6.65

100

87.61

106.86

126.50

100
100
100

97.03
461.33
101.10

115.81
3699.87
82.21

189.34
1376.40
74.63

160%
140%
120%
100%

2009

80%

2010
2011

60%

2012

40%
20%
0%
Inventories

160%
140%
120%
100%

2009

80%

2010
2011

60%

2012
40%
20%
0%
Sales Turnover

120%
100%
80%

2009
2010

60%

2011
40%

2012

20%
0%
Turnover

160%
140%
120%
100%

2009

80%

2010
2011

60%

2012
40%
20%
0%
Total Income

160%
140%
120%
100%

2009

80%

2010
2011

60%

2012
40%
20%
0%
Total Expenses

140%
120%
100%
2009

80%

2010
60%

2011

40%

2012

20%
0%
Gross Profit

140
120
100
2009

80

2010
60

2011

40

2012

20
0
Net Profit

120%
100%
80%

2009
2010

60%

2011
40%

2012

20%
0%
Total Share Capital

140%
120%
100%
2009

80%

2010
60%

2011

40%

2012

20%
0%
Equity Share Capital

120%
100%
80%

2009
2010

60%

2011
40%

2012

20%
0%
Cash and Bank Balance

140%
120%
100%
2009

80%

2010
60%

2011

40%

2012

20%
0%
Total Current Assets

200%
180%
160%
140%
120%

2009

100%

2010

80%

2011

60%

2012

40%
20%
0%
Current Liabilities

14000
12000
10000
8000
2009

6000

2010

4000

2011

2000

2012

0
-2000

Net Current Assets (Rs cr.)

-4000
-6000
120%
100%
80%

2009
2010

60%

2011
40%

2012

20%
0%
Total Assets