INTRODUCTION
In this document the trend analysis has been made for the past 5 years i.e. from 2012 to 2017,
for the various companies such as Nestle, Amul, Britannia, ITC and Dabur from their
respective income statement and balance sheet.
INCOME STATEMENT:
1. INCOME
NESTLE
The income of Nestle shows a variation of increase and decrease from 2012 to
2017,with the highest income in 2017 and lowest income in 2015. There was a sudden
drop in the year 2015 as seen from the chart.
AMUL
The income of Amul has increased from 2012 to 2017, with the highest income in
2017 and lowest income in 2012. There was a greater percentage increase in income
in the years 2014, 2015, 2016 and 2017 while there was a lower increase in the first
two years. Therefore, it has been concluded that the income seems to be higher in the
year 2017 and lowest in the year 2012.
BRITANNIA
The income of Britannia has increased from 2012 to 2017, with the highest income in
2017 and lowest income in 2012. There was a greater percentage increase in income
in the year 2014, 2015, 2016 and 2017 while there was a lower increase in the first
two years.
ITC
The revenue of ITC has increased from 2011 to 2016, with the highest revenue in
2016 and the lowest revenue in 2011. The percentage increase in revenue has been
steady in the first three years i.e. from the years 2011 to 2013, while it falls drastically
from 19.02 percent in 2013 to 2.21 percent in 2016. The revenue is seen to be highest
in the year 2016 and lowest in 2011.
DABUR
The income of Dabur has fluctuated continuously from 2013-2018 with its highest
value being 130.85 which was in 2016. The income growth had a constant growth till
2016 and then it started to fluctuate to reach a final value of 130.01.
So from analyzing all the above companies it was found that Britannia had the
greatest income/revenue when compared to the rest, making it better than the rest..
2. EXPENSES
NESTLE
The expenses of Nestle shows a variation of increase and decrease from 2012 to
2017,with the highest income in 2014 and lowest income in 2012. There was a sudden
drop in the year 2015 as seen from the chart.
AMUL
The expenses of Amul have also increased similar to income from 2012 to 2017, with
the highest income in 2017 and lowest income in 2012. There was a greater
percentage increase in expenses in the years 2014, 2015, 2016 and 2017 while there
was a lower increase in the first two years. Therefore, it has been concluded that the
expenses seems to be higher in the year 2017 and lowest in the year 2012.
BRITANNIA
The expense of Britannia has decreased from 2013 to 2014 and then increases slightly
from 2014, with the highest expense in 2012 and lowest income in 2014. Therefore, it
has been concluded that the expense seems to be higher in the year 2012 and lowest in
the year 2014.
ITC
The expense of ITC shows a trend of continuous increase from 2011 to 2016.
However, in the year 2016 ITC has shown a slight fall in expense compared to their
corresponding previous years. As clearly seen from the above chart there is a steady
increase in expense, in terms of percentage change, from 2011 to 2013. In 2014, it
falls drastically from 17.95 percent to 8.58 percent, shows an increase in 2015 and
then again falls slightly. The expense incurred by ITC among these five years is
highest in the year 2015 and lowest in the year 2011.
DABUR
The expense of the Dabur shows variation of increase and decrease with the highest
value being 126.28 in the year 2016 and the lowest value in 2012.
From the above companies it was seen that Amul has the most amount of expenses
and Britannia had the least amount, making Britannia, much better than the rest .
3. PROFIT/LOSS
NESTLE
The profit/loss of Nestle has increased from 2012 to 2017,with the highest income in
2017 and lowest income in 2012. There has been a greater percentage change in the
years 2015,2016,2017, whereas a lower increase in the remaining years.
AMUL
Net profit of Amul during the financial year is the difference between its income and
expenses in the same financial year. It is clearly depicted in the chart that there was an
increase in net profit in the years 2014, 2015, 2016 and 2017 while there was a fall in
the year 2013. Therefore, it has been concluded that the net profit seems to be higher
in the year 2017 and lowest in the year 2013.
BRITANNIA
The Net Profit of Britannia has increased from 2012 to 2017, with the highest net
profit in 2017 and lowest net profit in 2012. There was a greater percentage increase
in net profit in the year 2014, 2015, 2016 and 2017 while there was a lower increase
in the first two years. Therefore, it has been concluded that the net profit seems to be
higher in the year 2017 and lowest in the year 2012.
ITC
Net Profit of ITC during the financial year is the difference between its income and
expenditure during the same financial year. As clearly seen from the above chart ITC
had shown a steady increase in its profit from the year 2011 to 2016. The percentage
increase in income has been highest in the year 2012 whereas it relatively slows down
in the coming years i.e. from 2013 to 2016. The profit is seen to be highest in the year
2016 and lowest in the year 2011.
DABUR
Net profit of the company that is of the dabur is the difference between the income
and expenditure during the same financial year. Here the company almost, shows a
steady growth in the net profit with its highest value being in 2018 with its value as
164.02 and the lowest value in 2013.
From the above comparisons it was seen that Britannia has the highest amount of
profit whereas Dabur has the least amount of profits, thereby making Britannia the
best.
4. TOTAL ASSETS
NESTLE
The total assets of Nestle shows a variation in increase and decrease from 2012 to
2017,with the highest income in 2017 and lowest income in 2012. There has been a
sudden drop in the year 2014 whereas a sudden increase in 2016.
AMUL
There was a greater increase in total assets in the years 2015, 2016 and 2017 while
there was a fall in the year 2014.The maximum growth seems to be from the year
2012-13 i.e. 46.96% while there was a fall from the year 2013-14 i.e. 12.53%.
Therefore, it has been concluded that the total assets seems to be higher in the year
2017 and lower in the year 2014.
BRITANNIA
The Total assets of Britannia has increased from 2012 to 2017, with the highest Total
assets in 2017 and lowest total assets in 2012. There was a greater percentage increase
in total assets in the year 2014, 2015, 2016 and 2017 while there was a lower increase
in the first two years. Therefore, it has been concluded that the total asset seems to be
higher in the year 2017 and lowest in the year 2012.
ITC
Thus there is relatively steady growth in total Assets too from the year 2013 to 2018.
The maximum growth of 17.45 is seen from the year 2012 to 2013. In terms of
percentage change, the Asset steadily increases from 2011 to 2013. However, from
2014 to 2016, the percentage change in Asset shows a steady decrease. The total
Asset is highest in 2018 and lowest in 2013.
DABUR
Dabur shows, an almost equal growth with its highest value as 164.67 in 2018 and the lowest
value in 2013 which also proves that the total asset will always be equal to the total equity
and liabilities for a given financial years.
From the above companies it is evident that Britannia has the highest amount of assets
and Nestle has the least amount of assets , making Britannia the best company wrt the
rest.
5. TOTAL EQUITY AND LIABILITIES
NESTLE
The total equity and liabilities of Nestle shows a variation in increase and decrease
from 2012 to 2017,with the highest income in 2017 and lowest income in 2012. There
has been a sudden drop in the year 2014 whereas a sudden increase in 2016.
AMUL
There was a greater increase in total equities and liabilities in the years 2015, 2016
and 2017 while there was a fall in the year 2014.The maximum growth seems to be
from the year 2012-13 i.e. 46.96% while there was a fall from the year 2013-14 i.e.
12.53%. Therefore, it has been concluded that the total equities and liabilities seems
to be higher in the year 2017 and lower in the year 2014.
BRITANNIA
The Total equities and liabilities of Britannia has increased from 2012 to 2017, with
the highest Total equities and liabilities in 2017 and lowest total equities and
liabilities in 2012. There was a greater percentage increase in total equities and
liabilities in the year 2014, 2015, 2016 and 2017 while there was a lower increase in
the first two years. Therefore, it has been concluded that the total equities and
liabilities seems to be higher in the year 2017 and lowest in the year 2012.
ITC
There is a relatively steady growth in equity and liabilities from the year 2011 to
2016. The maximum growth of 17.45 percent is see from the year 2012 to 2013. In
terms of percentage change, the equity and liabilities steadily increases from 2011 to
2013. However, from 2014 to 2016, the percentage in equities and liabilities shows a
steady decrease. The total capital and liabilities is highest in 2018 and lowest in 2013.
DABUR
From the obtained bar chart it is very clear that there is a steady growth in equity and
liabilities for the Dabur from the year 2013 to 2018. The maximum growth of 14.95 is
seen in the year 2014-2015 and throughout equal growth of equity and liability is
seen.
From the above companies it is evident that Britannia has the highest amount of
liabilities and Nestle has the least amount of liabilities, making it far better than all the
companies.
After gathering all the required information’s, we are going to analyse the balance
sheet and profit and loss account of the five major Food Industry Companies
ANALYSIS OF ASSETS AND LIABILITIES
The companies like Nestle and Amul had an increase and decrease in the value of
their assets and liabilities i.e they showed inconsistency in their performances while
companies like Britannia, ITC and Dabur showcased a steady growth in the total
assets and Liabilities. So in conclusion the total assets and liabilities had increased
consistently for three companies out of the five companies in the collected data of
food industry.
ANALYSIS OF PROFIT AND LOSS
While comparing the profit and loss of each company the following points were noted
The profit of Nestle has increased constantly from 2012 to 2017
In Amul it is clearly depicted in the chart that there was an increase in net
profit in the years 2014, 2015, 2016 and 2017 while there was a fall in the year
2013
The Net Profit of Britannia has increased from 2012 to 2017, with the highest
net profit in 2017 and lowest net profit in 2012.
ITC had shown a steady increase in its profit from the year 2011 to 2016. The
percentage increase in income has been highest in the year 2012 whereas it
relatively slows down in the coming years i.e. from 2013 to 2016.
Dabur, shows a steady growth in the net profit with its highest value being in
2018 with the value as 164.02 and the lowest value in 2013.
In Conclusion, all the companies such as Nestle, Amul, Britannia, ITC and Dabur have made
profits with consistent performance.
ANALYSIS OF EXPENSES
The companies like Nestle, Britannia, ITC, Dabur had an increase and decrease in the
value of their expenses i.e they showed inconsistency in their performances while
only Amul showcased a steady growth in the total expenses. So in conclusion the total
expenses had increased consistently for one companies out of the five companies in
the collected data of food industry.
ANALYSIS OF INCOME
The companies like Nestle and Dabur had an increase and decrease in the value of
their total income i.e they showed inconsistency in their performances while
companies like Britannia, ITC and Amul showcased a steady growth in the total
income. So in conclusion the total income had increased consistently for three
companies out of the five companies in the collected data of food industry.
