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. EOL was engaged in preliminary activities relating to bidding for oil & gas fields
Sources of funds
Shareholders funds a. Share capital 1,382.27
5,155.63 12,274.42
1,218.13
1,153.21 2,836.57 9,470.59
Loan funds
a. Secured Loans
b. Unsecured Loans
2,272.51
11.45
883.14
-
Total
21,096.28 15,561.64
Particulars
Application of funds
Fixed Assets
a. Gross block b. Less: Accumulated depreciatiion and amortisation c. Net block 13,974.59 2,230.50 11,744.09 8,423.04 103.00 13,802.50 1,493.15 12,309.35 4,318.75 203.00 0.57
Particulars
826.15
21,096.28
534.26 15,561.64
Total
Income
a. Turnover (Gross) b. Less: Excise duty c. Turnover (Net) d.Less: Sales tax 53,119.10 5,213.77 47,905.33 917.12 46,988.21 e. Other Income 354.00 42,401.68 5,083.20 37,318.48 813.87 36,504.61 871.93
47,342.21 37,376.54
Expenditure
Purchase of traded petroleum products 1,964.20 1,705.74
Particulars
Particulars
Taxes Income tax Income Tax Refund Deferred Tax 162.49 12.02 653 .88 (556.51) 0.88 29.46 (556.96) 0.45
60.33 37.04
29.46 (556.51)
HPCL is a Government of India Enterprise with a Navratna Status, and a Fortune 500 company.
HPCL operates 2 major refineries producing a wide variety of petroleum fuels & specialties, one in Mumbai and one in vishakapatnam.
Sources of funds
Shareholders funds a. Share capital 339.01
12,206.79 12,545.80
339.01
11,218.96 11,557.97 1,375.88 19,926.49
Loan funds
a. Secured Loans b. Unsecured Loans 3,657.68 21,363.51
25,021.19
21,302.37
1,807.97
34,668.31
3,195.63
40,762.62
Total
Particulars
Application of funds
Fixed Assets
a. Gross block b. Less: Accumulated depreciatiion and amortisation c. Net block 29,648.39 11,003.86 18,644.53 3,798.70 24,988.37 9,681.70 15,306.67 3,887.59
22,443.23
19,194.26
11,387.22
11,335.02
16,622.28
12,579.22
b. Debtors
c. Cash and Bank balances d. Other Current Assets e. Loans and advances
2,654.37
80.00 98.51 7,135.81
2,437.34
243.17 123.74 5,258.47
Particulars
6,984.37
40,762.62
4,086.83
34,668.31
Total
Income
Sale of goods Less: Excise duty Net Sales Recovery under subsidy schemes Other Income 132,669.97 8,897.55 123,772.42 9,726.52 1,343.54 134,842.48 108,598.68 7,251.17 101,347.51 6,289.95 1,646.16 109,283.62 3,249.96
Increase/(Decrease) Expenditure
Purchase of products for resale
3,438.78
85,396.86
62,677.82
Particulars
2,361.38
2,121.19
15.24
(3.84)
Particulars
76.91 9,373.12
RATIO
COMPANY ANALYSIS
12.05% 67.39% HPCL
REASONS
OPERATING RATIO
0.015%
1.97%
EXPENSE RATIO
0.85%
2.33%
0.75%
0.075%
HPCL
High ratio means lower profitability and inefficiency of management in controlling expenses Higher ratio indicates higher
1.36%
1.24%
QUICK RATIO
0.50:1
0.14:1
PROPRIETORY RATIO
20.13%
25.58%
HPCL
Higher ratio: lesser dependence on outside fundssound financial position but over capitalization and low returns. Lower ratio indicates low owed funds.
2.22:1
1.99:1
HPCL
REASONS Higher ratio: favorable lower ratio: unfavorable Higher ratio: growing and prosperous company Higher ratio : Effective use of equity capital and advantage of trading on equity Lower ratio: Favorable Higher ratio; Unfavorable
13%
12.26%
HPCL
0.47:1
4.5:1
HPCL
20.23 TIMES
46.62TIMES
HPCL is preferred for investment as: It has financial sound position as compared to EOL. a. Current ratio b. Quick ratio It indicates lesser dependance on outside funds a. Proprietory Ratio
It indicates low owed funds a. Debt Equity ratio It indicates growing and prosperous company a. Return on proprietors funds b. Return on Equity capital It is profitable a. Gross Profit