Escolar Documentos
Profissional Documentos
Cultura Documentos
Introduction
Kaira Can Company Limited was started in 1962 at Anand in Gujarat, catering mainly to
the dairy industries around that region. In 1971 we became a public limited company, and
since then have grown to be one of the leading and largest manufacturers of metal
containers in India. A journey that has not only seen us grow in terms of business but also
as a capable and responsible organisation.
Keeping in step with the ever growing popularity and demand of metal cans as a safe and
convenient way of packaging, we began producing high quality and competitively priced
containers. Driven by a commitment to excel, we have taken dedicated steps towards
being a prominent player in the metal packaging business.
We manufacture a wide range of OTS and general purpose cans for a variety of uses.
These cans are supplied to all major dairies, processed food manufacturers, aerosol
companies, protein powder packers, and many export oriented units. We are also a major
exporter of metal cans and components. Over the years, we have built a reputation for our
technological capabilities, state-of-the-art facilities, quality, delivery and service. We
adhere to high standards of quality achieved through constant research and development.
In keeping with international environmental standards, we produce eco-friendly products
that can be conveniently recycled. Confident of our packaging expertise, we have
diversified into different avenues like processing and packing of Amul milk in Mumbai
and its suburbs, and producing rolled sugar cones for ice-creams. These business
divisions have shown great growth potential and promising results.
1
2. The Company / Organization
2
1981 - Equity shares subdivided. 3, 27,600 bonus equity shares then issued in prop.
3:5.
1982 - Despite demand recession, sales and profits could be maintained. The
improvement in working was partly due to reduction in tax rate on account of
investment in the expansion project.
o The first phase of the expansion project of 18,000 tonnes tin plate per annum
was commissioned at Mehsana and Kanjari.
1983 - Sales recorded an increase mainly due to higher sales realisation and also party
due to higher volume of production. Due to inadequate supply of tin-plate, the
company had to use high cost material of odd sizes and thickness resulting in high
wastages.
1985 - Margins, however, came under pressure due to high interest charges arising out
of expansion and modernisation programme and inordinate delay experienced in the
import of large consignments.
1986 - The improved turnover was mainly due to supplies made to edible oil industry
and exports of printed sheets and components to the Middle East. However, margins
came under pressure due to delay in the availability of imported tin-plates.
1987 - The improved turnover was mainly due to better realisation of its products and
by higher volume of production.
1990 - Sales declined due to continuous erosion in the Rupee value which led to a
substantial increase in the landed cost of tin-plate.
o 1, 50,000 - 14% secured redeemable non-convertible debentures of Rs.100
each were issued on private placement basis. They are redeemable at a prem.
of 5% of the face value in three equal annual instalments commencing from
the expiry of the 6th year from the date of allotment i.e., 8th February, 1991.
2003-Board approves rights issue of equity shares of Rs 10 each at a premium of Rs
90 per share in the ratio of 1:18
2007-Kaira Can Company Ltd has appointed Mr. A B Kulkarni and Mr. K
Jagannathan as Additional Directors on the Board of the Company.
2008-E-mail ID for Investors Grievances:companysecretary@kairacan.com.
2010-The company has recommended an equity dividend of Rs. 2.50 per share.
2013- The Company have recommended a final dividend of Rs. 5.00 per share.
3
o Mr. Kirat M. Patel and Mr. Vinod J. Mehta have been appointed as an
Additional Directors on the Board of the Company.
o Mr. Shishir K. Diwanji, has been appointed as an Additional Director on the
Board of the Company.
2014- The Company have recommended a final dividend of Rs. 5.00 per share.
o The Company appointed Mr. Shishir K. Diwanjias the Chairman of the
Company.
o The Company has received Credit Rating from ICRA Ltd.
o The Company designated Mr. A. B. Kulkarni - Managing Director, Mr. K.
Jagannathan as Whole Time Director & Chief Financial Officer and Mr. Hiten
Vanjara as CS.
4
2.3 Mission and Vision
2.3.1 Mission:
To offer value added, high quality products to the customer through best
manufacturing practices and a focus on continuous process improvements.
2.3.2 Vision:
2.3.3 Strength:
Our principal strengths that make our products stand-out are as follows:
5
Flexibility and variety
Competitive Cost
6
2.4 Quality
The ISO 9001:2008 Certification at both the Units are a proof of our
commitment towards quality.
As we believe that Quality can earn us large number of clients across the
globe, we endeavour to elevate the standard of quality by continuously
improving our production processes. Our team of experts maintains a strict
vigil on the printing and fabrication processes to ensure the highest levels of
quality performance.
7
Tinplate packing is totally recyclable .it can be recycled for infinite times.
All metal sheets are coated and printed on Crabtree coating and 2-colour printing
machines. The components are made on high speed presses and the Ring Lid Tagger
assemblies are made on Ring Lid Tagger assembly machines.
We have a well-equipped laboratory for testing raw material, products in process and
the final products. Our experienced and qualified production and quality control team
keeps a check the quality of the cans and components.
Our emphasis has always been on R&D and we are constantly in the process of
developing new types of cans and components. We even provide technical assistance
and guidance in can handling, filling, seaming, etc., at the customers' processing
plants.
8
2.6 Governance / Management Structure
Board of Director
Managing Director
General Manager
Assistant Manager
Deputy Manager
9
Supervisors
Workers
Peons
2.8 Products
10
Product range of the company includes:
Tinplate Cans The Company follows International quality standards for manufacture of
following types of cans.
Aerosol Cans
Amul Milk Distribution Kaira Can Company Limited processes and packs Amul Milk
in Mumbai. Amul Milk is among the best brands available in Mumbai milk markets,
distributed in three varieties:
Amul Taaza
Amul Gold
Amul Shakti
Sugar Cones for IceCream Rolled sugar cones are made on fully automatic lines
imported from world renowned manufacturers. These cones are crisp and sweet in taste
and will not get soggy. The ingredients of the cones can be modified to suit the required
taste. Cones will be placed in the shelves automatically on line so that the breakage and
hygiene are maintained. Proper hygiene, cleanliness and due care is taken to maintain the
highest quality standard.
Straight rim and heart shaped rim for industrial Ice Cream filling and natural rim for Ice
Cream Parlours.
11
Tea tin
Paint tin
Candle tin
Incense stick / dhoop tin
Garment tins
Cosmetics
12
2.9 Our Clients
Our clients come from a range of industrial sectors. We believe this is a testimony to our
ability to maintain the highest quality standards and the importance we put on
establishing a rewarding working relationship with them.
Indigo
Paper Boat
Hatsun Ghee
ITC Limited
Amrut
Sweets Of Oman
Cookie Man
Nippon Paints
Bombay Sweets
Nitrified Cakes
Thomson bakery
13
2.10 Geographical Spread Of Facilities:
Kaira can had spread over in Gujarat & Maharashtra state in Gujarat main plant is in
Kanjari and office is in Vithal Udyognagar Anand and in Maharashtra the company
has a plant an situated in the Vashi (Navi Mumbai).
Functional Areas
3.1 Production / Operation
KAIRA CAN COMPANY uses the modest manufacturing technology to meet quality
and quantity of product. The tin containers are manufactured mainly for milk product
packaging like ghee, butter, cheese, etc.
At Anand there are four departments which are body Maker, Time Office, Press and
Quality Control. Printing, Body Maker. Press Shop, Tool Room, Dispatch, Purchase,
PPC, Commercial, Store, Administration departments are at Kanjari unit. First of all
the quality control department check the raw material then it is used as per the
requirement. It is imported from Korea, Japan, USA, Brazil etc. The basic raw
material for making tin containers is the plate.
The production capacity of the company is 120000 can in the day. The following are
different sizes of tin container according to the requirement of dairies 500 grams,
1kg, 2kg, 5 kg.
Most of the tin containers are ordered from AMUL. Tin are manufactured for packing
the product like ghee, butter, sweets, paneer, etc.
14
Raw Material: The main raw material used for the process is tinplate. I.e. steel coated
electrolytic ally with tin.
Aluminium foil: Used for applications where open able lids are provided.
First of all the tin plates are coated on coating machine lacquer as well as with white
coating. The sheets which are while coated are transferred to printing machine.
The printing sheets are cut to the required size on slitter and taken on welding
machine for rounding and welding on seam. The round cylinders are transferred on
flanging machine where the edges are flanged to be suitable for closing the one end.
The seam should be air tight. The cans shall be strengthen mechanically on beading
machine. The finished cans are packed either in carton boxes or on the pallets.
For making ends, the tin plates sheets which are lacquered are cut into the stripes as
per the requirement and stripes are fed to the press for cutting and shaping of the ends.
The end panel from inside are lined with rubber solution to get hermetically seal
point.
At customers end the products are filled from open end of the can and closed the
open end on seaming machine. The cans are processed further at customers end
depending on the requirement.
15
It is to be noted that all the machines in company imported to maintain the quality and
achieve the production target in time. The present capacity of company is to
manufacture 120000 can per day.
The tin plate strip is unwound, its surface coated with a thin film of lubricant and the
strip continuously conveyed to the deep-drawing press.
At first a blank is cut out at each individual tool of the press; the drawing ram then
presses this blank through the draw ring to form a cup. The tool is made up of 9 to 10
individual tools which are arranged next to each other and behind each other.
The cup is conveyed to the wall-ironing machine from the top. The ram first pushes it
through the redraw ring to reduce its diameter to the punch diameter whilst retaining
the sheet thickness. The cup is held by a blank holder to prevent puckers.
There is a gap between the punch and the wall-ironing rings 1 to 4 immediately after
the redraw ring where the wall thickness of the can is reduced by "ironing" the tin
plate and consequently lengthening the can.
16
At the end of this stroke, the punch with the can comes into contact with the base
paneling tool and the can base is formed. When the ram is withdrawn, the can is
removed from the punch by a stripper and conveyed out of the machine via an
unloader belt.
3. Station: Trimming
In the trimming machine the can is held by a vacuum plate, set in rotation and then
moved axially until it reaches the required trimming height. Then the movable cutter
unit is guided to the can.
Whilst the can rotates precisely once, the can rim between the upper and lower cutter
is cut off burr-free at the required height. The rings cut off are removed by vacuum,
pressed into bales and returned to the tin plate production facility.
4. Station: Washing
The wall-ironing lubricant used in the can forming process is removed prior to coating
the can internally and externally. The cans are transported to the washer on a wide belt
and conveyed through several washing chambers upside down.
17
In this way the outside of the can is rinsed with tap water supplied through the jets
located at the top and the inside of the can by the jets located at the bottom.
Immediately downstream of the washing unit, the can is dried with dry air at a
temperature of approx. 200 in the drying oven.
The cans are coated on the outside as protection against corrosion and in order to
apply a decorative design. White, gold or transparent coating as well as aluminum
colored coating can be used according to customer specifications. Generally the
coatings are water-based.
The cans are spaced by an intake wheel and drawn on to the coating mandrel of the
mandrel wheel by means of a vacuum. They are then set in rotation around their own
axis by the rotation belt. The coating film on the coater cylinder is then transferred to
the cans positioned on the rotating coating mandrels. The coated cans are then blown
off the coating mandrels and transported to the drying oven on a magnetic conveyor
belt. The coating is pumped from a coating container to the engraved cylinder which
transfers the appropriate quantity to the rubber-coated coating cylinder from where it
is transferred to the cans.
6. Station: Printing
18
The externally coated cans are spaced by the intake wheel, as in the coating machine,
and drawn on to the mandrel wheel mandrels by means of a vacuum. The mandrels
are set in rotation around their own axis by a rotation belt.
The can positioned on the mandrel rolls synchronously over the blanket and absorbs
the complete decorative design with all the ink colors from it. The individual colors
are transferred by the inking units to the blankets via ink boxes, various rollers and the
clich cylinder with mounted printing plate. The high pressure printing clichs only
absorb ink in the parts in which they are raised. Therefore each inking unit presses
one color ink onto the rubber blanket. Prior to the can coming into contact with the
blanket, all the ink colors are on the rubber blanket entering the inking section; here
the printed image is mirror-inverted. The inks are transferred to the can by rolling the
can over the rubber blanket and the printed image becomes positive. The printed cans
are then blown off the mandrels and conveyed to the drying oven by a magnetic
conveyor belt.
7. Station: Drying
The drying oven is basically divided into 3 zones (2 heating zones and 1 cooling
zone). The heating zones serve to heat the cans and to evaporate the fluid constituents
as well as to cross link the coating and the printing ink. The air in the heating zones is
re-circulated to reduce the amount of fresh air which has to be heated.
The exhaust air is supplied to the thermal incineration unit where the exhaust gases
from the oven are incinerated to carbon dioxide and water without any residue. After
leaving the heating zone, the cans are conveyed to the cooling zone and are adapted to
the ambient temperature.
19
8. Station: Internal coating
Inside the internal coating machine, the can is conveyed to a coating turret and
positioned on a vacuum plate. It is set into rotation and passes two spray guns, the
first one which coats the lower section of the body and the second the body and the
base.
When the spray guns have applied the required amount of coating, the can is
conveyed via a discharge belt to a collective conveyer and to the internal coating
drying oven connected downstream.
9. Station: Necking
The diameter of the can which is still cylindrical needs to be reduced in the upper
section to accommodate the smaller end. During the necking process the can is loaded
on to a lifter and the axial movement of the lifter presses the open edge into the outer
tool.
There the upper rim of the can is bent inwards and the diameter cylindrically reduced
by approx. 1 mm. The lifter is then with drawn, the can is pushed out of the tool using
compressed air and conveyed to the next station. There the diameter is reduced further
following the same procedure. A total of 15 stations are required in order to obtain the
required final diameter.
20
10. Station: Flanging
The flange is required in order to seal the filled can securely to the end. The flange is
produced in the 16th station of the necking in and flanging unit.
The can is again loaded on to a lifter and pressed axially on to a flanging head.
The open end of the can is bent outwards by the rotation of the three rollers of the
flanging head spaced around the circumference and the flange is formed according to
the geometry of the neck roller.
The metallic bright can end is coated from the outside in the end coating machine.
The cans are conveyed via the intake turret to the working turret. Each of the 6
magnetic chucks picks up one can at the flange and sets it in rotation around its own
axis.
Six spray guns rotate synchronously with the working turret and spray-coat the base
of the respective allocated cans.
21
12. Station: Testing for holes and flange cracks
We test all the cans produced for holes and flange cracks. These two types of defect
can occur due to the great degree to which the tin plate is formed. Each can is picked
up by a support spindle and immediately moved in an axial direction until the open
side has reached the flange seal.
It is then conveyed passed a series of lights by the turret wheel. That means that light
is shed on to the body of the can. If a hole or a flange crack allows light into the inside
of the can, then the sensor on the open side of the can reacts in such a manner that this
defective can is ejected whilst the machine is operating at full speed.
This test is a continuous 100% test of the inside of the can. It is performed by a CCD
line scan camera system comprising five cameras. Camera no. 5 monitors the end and
the lower section of the can. Cameras nos. 1, 2, 3 and 4 concentrate on the respective
internal section of the can allocated to them.
The images from the five cameras are compared with a specified image in the
computer system connected downstream. As soon as one of the five camera images
does not correspond to the specified data in the computer system, then the can is
removed from the can flow via a blow-off station.
22
14. Station: Palletizing
The palletizing unit assembles the cans in up to 23 layers to a package unit almost 3 m
high. The palletizing process starts by picking up an empty pallet. Layers of cans and
interim layers are pushed on to the pallet until the required number of layers has been
reached.
A cover frame made of steel forms the top layer. Plastic strips are wrapped around the
package crisscrossing twice in order to make it stable for transport.
MARKETING DIRECTOR
GENERAL MANAGER
MARKETING MANAGER
EXECUTIVE
23
ASSISTANT
STENO TYPIST ASSISTANT
Marketing Management is the art and science of choosing target markets and getting,
keeping and growing customers through creating delivering and communicating
superior customer value.
Product planning is become more customer and competitor oriented. Product planning
is done for responding to a rapidly changing market condition.
1. Idea Generation
Companys products are designed as per the customers requirement, first they study
the customers want regarded to a product and the new idea is implemented.
24
2. Idea Scorning
The costs, profits and potential sales of the offerings are calculated at different price
level. Kaira Can Company also consider how well the offering fits in with its
competitive strategy.
3. Development
After knowing the customers requirement the tool department engineer design the dye.
After designing the product they send sample to the customers after that it is sent to the
store department so the required material can be acquired. Then the material is sent to
the planning and production department so the production can be started.
It states designing an initial marketing strategy for a new product based on product
concept. As Kaira Cans all product are marketed by GCMMF, they need not decided
marketing strategy.
5. Business Analysis
A review of sales, costs and profit projections for a new product to find out whether
these factors satisfy the companys objective are included in business analysis. After
getting satisfactory results the next stage i.e. product development is initiated.
6. Pricing Strategy
Pricing strategy is decided as per the market situation and the need of customers and
raw materials used for the product. At Kaira Can, they are associated with GCMMF so
the price of the cans of different dairies is decided by the GCMMF.
Marketing channel divisions are most critical decision among all facing by the
management. The companys chosen channels intimately affects all other marketing
25
decisions. The companys pricing policy depends upon whether it uses large high
quality dealers or medium quality dealers.
In KAIRA CAN, the channels of distribution are chosen by GCMMF. All the products
are marketed by GCMMF for dairy industry and other food processing industry. They
have direct contact with the customers without bringing dealers, agent and
wholesalers etc. Through the country.
The products are transported to customers by the ways of road and by ship to abroad.
Managing
Director
HR
HR Executive HR Manager
26
Driver
3.3.2 Recruitment:
Generally, In Kaira Can Company recruitment undergoes with firstly they identify the
vacancy in the unit and evaluate the need for the same. Then the HR MANAGER
already had certain criteria required for every employees who will recruit for the
particular post in the unit. Secondly they develop certain interview question and
references and qualification for the same.
After developing their total recruitment plan for every job in the firm they are ready to
take the interviews of the applicants and by their feedback they made the short list of
all while conducting interviews.
HR MANAGER finalized the applicant mutually and then hire the applicant as
employees for the unit after having mutually discussion about all the matter of the
firm with them.
Thus, Recruitment process play vital role and after that they are moving further with
the selection process.
3.3.3 Selection:
Kaira Can Company includes various steps such as interviews, examination, checking
reference, etc. Firstly, when the company receive the application concerned officer
takes decision of it. They send interview call to applicant. The applicant is
interviewed by personnel manager relates to concern department. In interview they
check all aspects like qualification, intelligence, experience, etc. After the interviews
physical check-up is done. Then they are selected finally by the manager.
3.3.4 Induction
27
The induction training at Kaira Can Company begins after the selection process, now
employees is eligible for job but the training is given to employees of all the
department for whom the employees is recruited. In Kaira Can Company the
employees should have the training of the entire different department about 20 days
Then after in the entire department concern department head is required to take the
follow up of the new employee. Training is given to all departments so that it become
to judge that the new employee fits well in which department while checking its
follow up. Even the employee is also become satisfied after knowing the work of the
entire department and having the knowledge for the same.
The Kaira Can Company firmly believes that through Induction new employees easily
become familiar with the firm and current employees. Secondly, it can give employee
brief and informative information about all department. Hence, according to Kaira
Can Company induction plays the significant role.
Organization and individuals should develop and progress simultaneously for their
survival and attainment of goal. So every modern management has to develop the
organization through human resource department. Employee training is one of the
specialized functions of Kaira Can Company.
Kaira Can Company arrange training program where personnel are trained in their
concerned field for latest technology or present market condition.
Kaira Can Company has 2 types of training and development methods as:
28
3.3.6 Promotion and Transfer:
Kaira Can Company follows the internal as well as the interdepartmental promotion
and transfer.
In internal promotion, that is moving to a position of a higher grade level with the
same department or work unit.
There is one rule for transfer is that employee must satisfactory complete one year of
continuous service before requesting a transfer.
Canteen Facility
Working Condition
Uniform and Shoes Facility
Medical Facility
Insurance
Water Cooler
Other Facility
Bonus
29
3.4 Finance and Account
MANAGING DIRECTOR
ADMIN ACCOUNT
ADMIN ADMIN
ASSIST
30
3.4.2 Source of Finance
FINANCE
1) BOB
BANKERS OTHER UNSECURE 2) WORKING
LOANS BORROWINGS CAPITAL
AND LOAN
CADVANC
E
CANARA AUTO FD
LOANS
FROM
MACHINE
LOAN PUBLIC
31
32
Analysis of Overall Financial Position of the Firm:
FINANCIAL POSITION
33
ADVANCE
SHAREHOLDER FUND
48,54,17,811 45,44,61,934
NON-CURRENT LAIBILITY
CURRENT LAIBILITY
34
TOTAL 1,00,28,10,58 96,41,53,615
4
(2)ASSESTS
NON-CURRENT ASSETS
FIXED ASSETS
39,64,64,882 39,74,63,401
44,66,65,052 44,72,44,359
CURRENT ASSESTS
55,61,45,535 51,69,09,256
35
1) Current Ratio
The current ratio is a liquidity and efficiency ratio that measures a firm's ability to pay off
its short-term liabilities with its current assets. The current ratio is an important measure
of liquidity because short-term liabilities are due within the next year.
The current ratio helps investors and creditors understand the liquidity of a company and
how easily that company will be able to pay off its current liabilities. This ratio expresses
a firm's current debt in terms of current assets.
Year Ratio
2014 1.00
2015 0.97
Current Ratio
1.01
1
0.99
0.98
0.97 1
0.96 0.97
0.95
2014 2015
The current ratio shows a companys ability to short term liability or not. In 2014 Kaira
Can private limited is 1 and in 2015 is 0.97. So we can see that the current ratio decreased
by 0.03.
36
2) Debt to equity ratio
The debt to equity ratio is a financial, liquidity ratio that compares a company's total
debt to total equity. The debt to equity ratio shows the percentage of company
financing that comes from creditors and investors. A higher debt to equity ratio
indicates that more creditor financing (bank loans) is used than investor financing
(shareholders).
Each industry has different debt to equity ratio benchmarks, as some industries tend to
use more debt financing than others. A debt ratio of .5 means that there are half as
many liabilities as there is equity. In other words, the assets of the company are
funded 2-to-1 by investors to creditors.
Year
Ratio
2014 0.37
2015 0.30
0.3
0.2
0.37
0.1
0.3
0
2014 2015
The Debt to Equity Ratio of Kaira Can Company Limited in 2014 was 0.37 and in 2015
was 0.30. So these shows that more equity is used to invest in assets than using debt
money. The Debt to Equity Ratiohas reduced from 2014 to 2015 by 0.07but that is a good
sign because it shows that now the company has less debt on them.
37
3) Debt to Capital Ratio
Companies can finance their operations through either debt or equity. The debt-to-
capital ratio gives users an idea of a company's financial structure, or how it is
financing its operations, along with some insight into its financial strength. The higher
the debt-to-capital ratio, the more debt the company has compared to its equity.
Year Ratio
2014 0.37
2015 0.30
38
Debt to Capital Ratio
0.4
0.35
0.3
0.25
0.2
0.37
0.15 0.3
0.1
0.05
0
2014 2015
This ratio measures how efficiently a firm uses its assets to generate sales, so a higher
ratio is always more favourable. Higher turnover ratios mean the company is using its
assets more efficiently. Lower ratios mean that the company isn't using its assets
efficiently and most likely have management or production problems.
Year Ratio
2014 2.02
2015 2.33
39
Asset Turnover Ratio
2.4
2.3
2.2
2.1
2.33
2
1.9 2.02
1.8
2014 2015
The Asset Turnover Ratio of Kaira Can Company limited in 2014 was 2.02 which increased
to 2.33 in 2015.Company had increase asset turnover ratio 0.31in 2014-15.
The return on equity ratio or ROE is a profitability ratio that measures the ability of a firm
to generate profits from its shareholders investments in the company. In other words, the
return on equity ratio shows how much profit each dollar of common stockholders' equity
generates .Return on equity measures how efficiently a firm can use the money from
shareholders to generate profits and grow the company. Unlike other return on investment
ratios, ROE is a profitability ratio from the investor's point of viewnot the company. In
other words, this ratio calculates how much money is made based on the investors'
investment in the company, not the company's investment in assets or something else.
That being said, investors want to see a high return on equity ratio because this indicates
that the company is using its investors' funds effectively.
Year Ratio
2014 11.96
2015 7.69
40
Return On Equity Ratio
14
12
10
8
6 11.96
4
2
0
2.5
2014 2015
Gross margin ratio is a profitability ratio that measures how profitable a company can sell
its inventory. It only makes sense that higher ratios are more favourable. Higher ratios
mean the company is selling their inventory at a higher profit percentage.
Year
Ratio
2014 6.32
41
2015 5.59
The Gross Profit Margin of Kaira Can Company limited was 6.32% in 2014 which
reduced to just 5.59% in 2015. So the gross profit margin is reduce in the year 2014-15 is
073.
The profit margin ratio, is a profitability ratio that measures the amount of net income
earned with each dollar of sales generated by comparing the net income and net sales of a
company.
In other words, the profit margin ratio shows what percentage of sales are left over after
all expenses are paid by the business.
Creditors and investors use this ratio to measure how effectively a company can convert
sales into net income. Investors want to make sure profits are high enough to distribute
dividends while creditors want to make sure the company has enough profits to pay back
its loans.
42
Year Ratio
2014 4.48
2015 2.56
2 4.48
1 2.56
0
2014 2015
The Net Profit Margin of Kaira Can Company limited was 4.48% in 2014 which
reduced to 2.56% in 2015. The margin decreased by 1.92% in just a year which is bad
for the company. These means the company is not able to convert its revenue into
profit. Many reasons can be responsible for that like high expenditure, high deferred
tax etc.
5. Learnings.
43
I learned importance of maintaining a proper organizational structure in the company.
44
Overview of the Project
As markets shrink, companies are scrambling to boost customer satisfaction and keep
their current customers rather than devoting additional resources to chase potential
new customers. The claim that it costs five to eight times as much to get new
customers than to hold on to old ones is key to understanding the drive toward
benchmarking and tracking customer satisfaction.
Competitors that are prospering in the new global economy recognize that measuring
customer satisfaction is key. Only by doing so can they hold on to the customers they
have and understand how to better attract new customers. The competitors who will
be successful recognize that customer satisfaction is a critical strategic weapon that
can bring increased market share and increased profits.
A very satisfied customer is nearly six times more likely to be loyal and to
repurchase and/or recommend your product than is a customer who is just
satisfied.
The average customer with a problem eventually tells nine other people.
45
Satisfied customers tell five other people about their good treatment.
The study will show to the organization that to what extend customers are satisfied
with the companys products and whether more changes are required to satisfy the
customer or there is no such need.
The study also has a question that what kind of product do they want?, so that will
help the company in knowing what kind of product is required by the customer and
they will make necessary changes as per requirement so that they can increase
customers satisfaction to a higher level and make them happy by providing product
of their choice.
The study also makes us aware about reason that why customers like Kaira cans
products so that will be also a great help to organization. They will be able to know
what areas to improve and what areas are their strong point so they wont focus more
on it.
The research also has a question that is to be asked that If Kaira can sells their cans
to general public then will they buy or not, so this will help them in knowing that
whether they can try that project or not. If majority of them say yes then maybe they
can take that risk.
46
7. Research
47
8.1 Demographic Details:
8.2 Interpretation:
1) From all the companies listed below, which companys product do you use?
[Table: 8 Usage of product of company]
48
Usage of product of company
100
90
80
70
60
50
40 89
30
20
10
35
0 10 6 5 1 2
From the above data we can say that out of 100 sample taken people using Amul product
are 89, Amway product are 35, ITC ltd product are 10, Nippon Paints product are 6,
Hindustan Unilever product are 5, Paper Boat product are 1, Hatsun Ghee product are 2
and companies like Amrut, Nitrified Cakes are not popular in that area so no sample uses
it.
2) Did you know that tins used by these companies were manufactured by Kaira Cans?
Response Responden
t
Yes 23
No 77
49
knowledge about Tin Manufactured to the Customer
23%
Yes
No
77%
Out of 100 sample surveyed we come to know about the awareness level of the people
about the tin which is used to pack by these companies product were manufactured by the
Kaira Can Ltd. So, as a result, we found that only 23% people are aware about and rest
77% are unaware about it.
3) Do you reuse the tins of any product for any other purpose?
[Table: 10 level of Reuse of Tins by Consumer]
Response Responden
t
Yes 80
50
No 20
20%
Yes
No
80%
From the above data we get to know about the people reuse the tins for any purpose. So
out of 100 sample surveyed we come to know that 80% of people are reusing the tin after
it get empty.
Likert Statement:
51
Responses No of Respondents
Strongly Disagree 00
Disagree 01
Neutral 30
Agree 40
Strongly Agree 29
Good Quality
1% Strongly Disagree
29% 30% Disagree
Neutral
Agree
Strongly Agree
40%
1 2 3 3.97 4 5
When the sample were asked about the quality of tin use by the companies to pack the
product the 29% were strongly agree, 40% were agreed 30% were neural and only 1%
was disagree with the statement. On the scale of 1 to 5, it was rated with the average 3.97.
So we can say that most of the people are agreed with the statement.
2) The tins used by these companies are of perfect and good shapes.
[Table: 12 Perfect and good shape]
Responses No of Respondents
Strongly Disagree 00
Disagree 00
Neutral 14
Agree 44
52
Strongly Agree 42
44%
1 2 3 44.28 5
When the sample was asked about the perfect and good shapes of the tin then 42% sample
strongly agreed, over 44% sample agreed and 14% sample are neutral about the
statement. On the scale of 1-5 we get an average of 4.28. So we can say that most of the
people agreed with the statement.
3) The tins used by these companies always avoid leaking of the contents and
provides full protection.
[Table: 13 Avoid leakage and full protection]
Responses No of Respondents
Strongly Disagree 00
Disagree 01
Neutral 21
Agree 37
Strongly Agree 41
53
Avoid leakage and full protection
1% Strongly Disagree
21% Disagree
41% Neutral
Agree
Strongly Agree
37%
1 2 3 4 4.18 5
When sample was asked about the avoiding of leaking of the product from the tin which
is pack by Kaira Can then 41% sample strongly agreed, 37% sample agreed, 21% sample
are neutral and only 1% sample disagreed with the statement. On the scale of 1-5 we get
an average of 4.18. So we can say that most of the people are agreed with the statement.
4) The tins used by these companies are available in many different and appropriate
sizes.
[Table:14 Rate of availability in different and appropriate sizes]
Responses No of Respondents
Strongly Disagree 00
Disagree 00
Neutral 22
Agree 38
Strongly Agree 40
54
Rate of availability in different and appropriate sizes
Strongly Disagree
22%
Disagree
40% Neutral
Agree
Strongly Agree
38%
1 2 3 4 4.18 5
When the sample was asked about the availability of appropriate sizes then 40% sample
strongly agreed, 38% sample agreed and 22% sample are neutral about the statement.
From the scale of 1-5 we get the average of 4.18. So we can say that most of the people
agreed with the statement.
5) The tins used by these companies can be used for many other different purposes.
Responses No of Respondents
Strongly Disagree 00
Disagree 00
Neutral 19
Agree 42
Strongly Agree 39
55
Used for Different Purposes by Customer
Strongly Disagree
19% Disagree
Neutral
39%
Agree
Strongly Agree
42%
1 2 3 4 4.2 5
When the sample was asked about the using of tin with other purpose then 39% sample
strongly agreed, 42% sample agreed, and 19% sample were neutral. From the scale of 1-5
we got an average of 4.2. So we can say that most of the people are agreed with the
statement.
6) The edges of the tins doest hurt and are safe to use.
[Table: 16 Safe to use by the customer]
Responses No of Respondents
Strongly Disagree 00
Disagree 00
Neutral 14
Agree 43
Strongly Agree 43
56
Safe to use by the Customer
Strongly Disagree
14%
Disagree
Neutral
43% Agree
Strongly Agree
43%
1 2 3 4 4.29 5
When the sample was asked about the safety and finishing of tins then 43% sample
strongly agreed, 43% sample agreed, 14% sample are neutral. From the scale of 1-5 we
get average of 4.29. So we can say that most of the people are agreed with the statement.
7) The tins used by these companies are easy to open and doesnt need lot of efforts.
Responses No of Respondents
Strongly Disagree 00
Disagree 00
Neutral 19
Agree 46
Strongly Agree 35
57
Easy to open by Customer
Strongly Disagree
19% Disagree
35% Neutral
Agree
Strongly Agree
46%
1 2 3 4 4.16 5
When the sample was asked about the easily open of the tin without doing more efforts
then 35% sample strongly agreed, 46% sample agreed and 19% sample were neutral.
From the scale of 1-5 we got an average of 4.16. So we can say that most of the people
agreed with the statement.
Responses No of Respondents
Strongly Disagree 00
Disagree 00
Neutral 25
Agree 39
Strongly Agree 36
58
Information clearly seen by Customer
Strongly Disagree
25% Disagree
36% Neutral
Agree
Strongly Agree
39%
1 2 3 4 4.11 5
When the sample was asked about the printing on seal can see properly then 36% sample
strongly agreed, 39% sample agreed and 25% were neutral. From the scale of 1-5 we got
an average of 4.11. So we can say that most of the people are agreed with the statement.
9) Original flavour of the content is always maintained in the tins used by these
companies.
Responses No of Respondents
Strongly Disagree 00
Disagree 00
Neutral 12
Agree 51
Strongly Agree 37
59
Original Flavor maintained in Tin
51%
1 2 3 4 4.25 5
When the sample was asked about the maintenance of flavour as original flavour, then
37% sample strongly agreed, 51% sample agreed and 12% were neutral. From the scale
of 1-5 we got an average of 4.25. So we can say that most of the people are agreed with
the statement.
10) The tins used by these companies are eco-friendly and recyclable.
[Table: 20 Tin used are Eco-friendly and Recyclable]
Responses No of Respondents
Strongly Disagree 00
Disagree 00
Neutral 18
Agree 36
Strongly Agree 46
60
Tin used are Eco-friendly and Recyclable
Strongly Disagree
18% Disagree
Neutral
46% Agree
Strongly Agree
36%
1 2 3 4 4.28 5
When the sample was asked about the eco-friendly and recyclable of the product then
46% sample strongly agreed, 36% sample agreed and 18% were neutral. From the scale
of 1-5 we got an average of 4.28. So we can say that most of the people are agreed with
the statement.
8.3 Findings:
Out of total customer of Amul, 72 customer are reusing the tin for other purpose.
Out of total customer of Amway, 28 customer are reusing the tin for other purpose.
Out of total customer of ITC, 10 customer are reusing the tin for other purpose.
Out of total customer of Nippon Paint, 6 customer are reusing the tin for other
purpose.
61
Out of total customer of Hindustan Uniliver , 4 customer are reusing the tin for other
purpose.
Out of total customer of Paper Boat, 1 customer are reusing the tin for other purpose.
Out of total customer of Hustan Ghee, 2 customer are reusing the tin for other
purpose.
Out of total sample collected only 23 sample are aware about tin manufactured by
kaira can and among them 22 sample are using products of Amul.
62
9. Limitations
The research is carried out only in Anand so it cant be generalized for whole state or
country.
Every company has its own market in different geographical area, so there is
possibility that the results will not be same in other areas.
Survey is done only on 100 people which is still a small number so it will not help in
taking perfect decision.
Most of the common public dont have enough knowledge about the product so they
depend someone elses experiences or on an expert.
63
10. Conclusion:
Awareness of the company is not more in the general public. So they should create
awareness among the general public. Customers are very happy with the quality
provide by company. They think that they are of perfect shape and are available in all
different sizes. Many customers are reusing the tins for other purpose. They also think
that original flavours are maintained in their tins.
64
11. References:
http://www.myaccountingcourse.com/financial-ratios/current-ratio
http://www.myaccountingcourse.com/financial-ratios/debt-to-equity-ratio
http://www.myaccountingcourse.com/financial-ratios/return-on-equity
http://www.myaccountingcourse.com/financial-ratios/profit-margin-ratio
http://www.myaccountingcourse.com/financial-ratios/gross-margin-ratio
http://www.myaccountingcourse.com/financial-ratios/asset-turnover-ratio
http://www.investopedia.com/terms/d/debt-to-capitalratio.asp#
http://www.indimart.com
http://www.kairacan.com/
65