OPERATIONS RESEARCH

GROUP REPORT

DEA ANALYSIS
Of Top 10 FMCG Companies

SUBMITTED TO: SUBMITTED BY:

PROF SONALI SINGH GROUP-2

Rishi Nath Bhargava
Sameer Srivastava
Vaibhav Singh
Arjun Sanyal
Ishan Basak
Sudip Roy
 ABOUT THE PROJECT

The project of focused on a linear programming model which is used for

evaluating the performance of top 10 companies related to FMCG industry
from the period 2006 to 2015.

The companies use many inputs such as Cost of Materials Consumed,

Purchase of Stock-In Trade etc. to generate Revenue from Operations,
Profit/Loss.

The aim of the project is to measure the efficiency of each company in

comparison with all other companies related to FMCG industry.

The technique which is used to measure the efficiency of the companies is

DEA (Data Envelopment Analysis)
 WHAT IS DEA?
A linear programming application aimed at evaluating the efficiencies of
similar decision making units based on the inputs and outputs associated
with the decision making units. (DMUs)

WHY USE DEA?

 It helps the companies to access their relative performance and identify
top performance in the respective industry.
 “It also identify ways to improve their performance, if their
organization is not one of the top performing organizations.”

Data Envelopment Analysis is all about measuring efficiencies of all DMUs

by taking a set of input and output variables and then set a benchmark. The
most important advantage of this technique is that it can handle the multiple
input and output variables which are generally not comparable to each other.

 What does it mean to be efficient?

 Maximizing output with keeping input constant.

 Minimizing input with keeping output constant.
 Or both, at the same time.

 How to calculate efficiency?

 Efficiency scores – a score attained through the DEA method

ranging from 0 to 1, with 1 being the most efficient.
 PROJECT DETAILS

The companies which we chosen are mentioned below:-

 HUL
 Dabur
 ITC
 Nestle
 Marico
 P&G
 Godrej
 Britannia
 Colgate
 Emami Ltd.

INPUT AND OUTPUT PARAMETERS

We have chosen output parameters:-

 Revenue From Operations [Gross]
 Revenue From Operations [Net]
 Profit/Loss Before Tax
 Profit/Loss For The Period

And input parameters:-

 “Cost Of Materials Consumed
 Purchase Of Stock-In Trade
 Employee Benefit Expenses
 Depreciation And Amortisation Expenses”
REASON FOR CHOOSING THE 8 PARAMETERS:-

We have chosen output parameters:-

 Revenue From Operations [Gross]
 Revenue From Operations [Net]
 Profit/Loss Before Tax
 Profit/Loss For The Period

And input parameters:-

 Cost Of Materials Consumed
 Purchase Of Stock-In Trade
 Employee Benefit Expenses
 Depreciation And Amortisation Expenses

The above parameters are used by the companies to measure their

performance with their competitors and to improve their performance
according to it.

It is also used to measure the past performance of the companies by

taking into consideration the parameters mentioned above and to
improve upon the areas where they are lacking in order to improve in
terms of profits.

Lastly, the above parameters are also used to check whether the
company is using the inputs efficiently in order to maximize output
 OBJECTIVE OF THE PROJECT

The objective of the project is to check the efficiency of the company by

taking its input parameters “(Revenue From Operations [Gross], Revenue
From Operations [Net], Profit/Loss before Tax, Profit/Loss for the period)
and output parameters (Cost Of Materials Consumed, Purchase Of Stock-
In Trade, Employee Benefit Expenses, Depreciation And Amortisation
Expenses)” using Data Envelopment Analysis.
Also, we check how the company is performing based on whether the
company is using its input efficiently in order to maximize its output. For
this,
 EXCEL DATA

The following is the excel data which is comprises of all the inputs
and outputs which we taken for each company for the period of 10
years i.e. 2006-15.

COMPANY NAME-HUL

INPUT (IN CR.) FY-15 FY-14 FY-13 FY-12 FY-11 FY-10 FY-09 FY-08 FY-07 FY-06 Average
Cost Of Materials Consumed 12,459.95 11,785.28 10,912.79 9,426.39 7,736.94 7,113.80 9,025.36 5,685.83 5,302.16 4,951.62 8,440.01
Purchase Of Stock-In Trade 3,549.82 3,151.63 3,125.26 2,919.49 2,692.75 2,173.11 2,714.82 2,098.31 1,699.87 1,590.34 2,571.54
Employee Benefit Expenses 1,723.87 1,575.79 1,412.68 1,200.94 1,014.86 970.94 1,188.98 781.48 688.46 685.15 1,124.32
Depreciation And Amortisation Expenses 322.39 295.54 251.32 233.54 229.29 191.94 199.98 141.91 135.67 138.38 214.00

OUTPUT(IN CR.)
Revenue From Operations [Gross] 33,130.67 30,102.39 27,800.42 24,057.80 20,564.64 18,629.09 22,193.66 15,068.11 13,481.43 12,531.38 21,755.96
Revenue From Operations [Net] 31,199.72 28,538.98 26,317.15 22,987.73 19,647.81 17,935.40 20,769.84 14,009.57 12,535.11 11,646.30 20,558.76
Profit/Loss Before Tax 6,319.51 5,215.18 5,066.03 3,621.68 2,956.91 2,720.47 3,034.61 2,188.98 1,855.35 1,587.16 3,456.59
Profit/Loss For The Period 4,375.51 3,955.74 3,839.37 2,800.14 2,306.63 2,164.61 2,509.93 1,918.87 1,893.65 1,360.22 2,712.47

COMPANY NAME-DABUR

INPUT (IN CR.) FY-15 FY-14 FY-13 FY-12 FY-11 FY-10 FY-09 FY-08 FY-07 FY-06 Average
Cost Of Materials Consumed 1,921.09 1,817.98 1,658.05 1,483.70 1,274.05 1,033.89 939.18 785.65 636.50 435.11 1,198.52
Purchase Of Stock-In Trade 937.25 756.97 630.29 602.94 454.91 395.51 369.19 279.75 194.54 169.35 479.07
Employee Benefit Expenses 392.99 343.93 281.24 243.37 217.28 212.34 167.32 149.69 118.66 98.31 222.51
Depreciation And Amortisation Expenses 65.97 53.89 73.24 65.88 67.9 31.91 27.42 25.75 21.98 19.05 45.30

OUTPUT(IN CR.)
Revenue From Operations [Gross] 5,493.40 4,913.11 4,384.20 3,781.90 3,295.97 2,891.00 2,435.85 2,128.02 1,782.08 1,372.39 3,247.79
Revenue From Operations [Net] 5,419.02 4,856.97 4,334.48 3,743.18 3,264.98 2,867.42 2,408.33 2,093.63 1,745.14 1,345.50 3,207.87
Profit/Loss Before Tax 976.53 862.05 749.67 631.92 596.26 527.03 425.00 365.18 284.22 214.87 563.27
Profit/Loss For The Period 762.58 672.10 590.98 463.24 471.41 433.14 372.84 315.92 251.94 189.29 452.34
 COMPANY NAME-ITC

INPUT (IN CR.) FY-15 FY-14 FY-13 FY-12 FY-11 FY-10 FY-09 FY-08 FY-07 FY-06 Average
Cost Of Materials Consumed 10,987.83 10,263.28 8,936.21 7,660.91 6,971.56 6,529.83 5,719.11 4,961.18 3,889.52 3,098.76 6,901.82
Purchase Of Stock-In Trade 3,898.66 3,021.47 3,375.92 2,037.21 1,459.72 998.20 1,539.97 1,656.51 2,170.96 1,412.13 2,157.08
Employee Benefit Expenses 1,780.04 1,608.37 1,387.01 1,265.41 1,140.02 1014.87 903.37 745 630.15 541.4 1,101.56
Depreciation And Amortisation Expenses 961.74 899.92 795.56 698.51 655.99 608.71 549.41 438.46 362.92 332.34 630.36

OUTPUT(IN CR.)
Revenue From Operations [Gross] 49,964.82 46,712.62 41,809.82 34,871.86 30,527.88 26,399.63 23,247.84 21,467.38 19,519.99 16,236.42 31,075.83
Revenue From Operations [Net] 36,083.21 32,882.56 29,605.58 24,798.43 21,167.58 18,567.45 14,985.81 14,032.20 12,313.83 9,798.33 21,423.50
Profit/Loss Before Tax 13,997.52 12,659.11 10,684.18 8,897.53 7,268.16 5,978.38 4,751.17 4,483.66 3,901.10 3,261.81 7,588.26
Profit/Loss For The Period 9,607.73 8,785.21 7,418.39 6,162.37 4,987.61 4,061.60 3,267.56 3,120.10 2,699.97 2,235.35 5,234.59

COMPANY NAME-NESTLE

INPUT (IN CR.) FY-15 FY-14 FY-13 FY-12 FY-11 FY-10 FY-09 FY-08 FY-07 FY-06 Average
Cost Of Materials Consumed 4,482.54 3,906.99 3,756.87 3,528.65 3,528.65 3,291.68 2,578.85 2,263.38 1,852.81 1,436.98 3,062.74
Purchase Of Stock-In Trade 108.85 110.04 111.53 114.80 114.80 95.70 58.96 50.23 34.67 26.79 82.64
Employee Benefit Expenses 819.74 741.50 663.38 546.46 546.46 433.44 432.38 314.58 269.44 216.16 498.35
Depreciation And Amortisation Expenses 337.54 329.95 277.15 153.33 153.33 127.75 111.27 92.36 74.74 66.28 172.37

OUTPUT(IN CR.)
Revenue From Operations [Gross] 10,129.50 9,379.87 8,581.88 7,673.58 7,673.58 6,382.78 5,232.59 4,472.04 3,647.49 2,944.20 6,611.75
Revenue From Operations [Net] 9,806.27 9,061.90 8,302.26 7,490.82 7,490.82 6,260.21 5,141.90 4,328.65 3,500.96 2,819.16 6,420.30
Profit/Loss Before Tax 1,782.86 1,678.02 1,585.31 1,445.21 1,387.92 1,145.11 916.98 772.83 628.61 480.52 1,182.34
Profit/Loss For The Period 1,184.69 1,117.13 1,067.93 961.55 961.55 818.66 655.00 534.08 413.81 315.10 802.95

COMPANY NAME-MARICO

INPUT (IN CR.) FY-15 FY-14 FY-13 FY-12 FY-11 FY-10 FY-09 FY-08 FY-07 FY-06 Average
Cost Of Materials Consumed 2,675.89 1,842.16 1,760.09 1,671.92 1,309.01 1,016.36 1,140.28 912.51 753.10 569.38 1,365.07
Purchase Of Stock-In Trade 134.71 138.42 202.61 106.33 106.85 85.46 50.07 11.00 42.59 14.63 89.27
Employee Benefit Expenses 197.17 172.29 155.69 126.21 107.82 103.11 84.18 77.18 66.83 62.16 115.26
Depreciation And Amortisation Expenses 54.75 46.2 33.13 31.49 27.63 25.21 17.03 18.93 35.19 33.23 32.28

OUTPUT(IN CR.)
Revenue From Operations [Gross] 4,677.83 3,681.47 3,401.63 2,964.51 2,345.50 2,031.90 1,923.92 1,578.10 1,375.60 1,046.47 2,502.69
Revenue From Operations [Net] 4,669.58 3,674.78 3,398.83 2,963.15 2,344.52 2,001.50 1,921.85 1,575.99 1,373.27 1,045.16 2,496.86
Profit/Loss Before Tax 731.04 717.28 541.99 399.28 374.54 300.11 224.01 162.66 136.75 104.47 369.21
Profit/Loss For The Period 545.17 577.22 429.09 336.59 315.32 235.02 142.10 143.41 116.16 98.86 293.89
 COMPANY NAME-P&G

INPUT (IN CR.) FY-15 FY-14 FY-13 FY-12 FY-11 FY-10 FY-09 FY-08 FY-07 FY-06 Average
Cost Of Materials Consumed 578.86 524.50 494.10 395.89 299.70 247.95 246.85 198.66 152.08 179.58 331.82
Purchase Of Stock-In Trade 343.30 283.41 243.79 145.06 90.53 40.84 0.67 0.38 6.11 8.80 116.29
Employee Benefit Expenses 113.29 94.96 99.65 64.66 50.57 74.91 62.35 54.65 37.72 33.99 68.68
Depreciation And Amortisation Expenses 52.53 35.18 31.31 28.08 22.16 25.03 14.37 12.12 8.98 7.92 23.77

OUTPUT(IN CR.)
Revenue From Operations [Gross] 2,358.38 2,063.56 1,696.66 1,301.13 1,037.02 914.19 773.03 652.65 552.95 596.75 1,194.63
Revenue From Operations [Net] 2,332.27 2,047.20 1,684.86 1,294.70 1,000.25 901.22 772.81 643.95 537.58 565.77 1,178.06
Profit/Loss Before Tax 500.81 460.32 286.20 223.02 176.74 233.62 219.87 180.08 145.50 141.65 256.78
Profit/Loss For The Period 346.14 460.32 286.20 223.02 176.74 233.62 178.85 131.42 89.82 139.51 226.56

COMPANY NAME-GODREJ

INPUT (IN CR.) FY-15 FY-14 FY-13 FY-12 FY-11 FY-10 FY-09 FY-08 FY-07 FY-06 Average
Cost Of Materials Consumed 1,814.07 1,635.22 1,517.01 1,327.06 970.32 579.41 611.48 440.53 408.16 325.11 962.84
Purchase Of Stock-In Trade 193.82 242.48 296.45 235.72 195.68 36.18 30.75 20.79 12.13 16.05 128.01
Employee Benefit Expenses 259.30 200.41 165.56 156.74 133.57 120.94 58.44 54.6 40.5 43.15 123.32
Depreciation And Amortisation Expenses 41.67 35.52 32.27 25.83 21.98 13.75 14.37 15.7 12.49 10.78 22.44

OUTPUT(IN CR.)
Revenue From Operations [Gross] 4,642.39 4,245.27 3,729.04 3,053.98 2,507.67 1,301.58 1,135.37 922.78 799.41 691.92 2,302.94
Revenue From Operations [Net] 4,369.25 4,024.74 3,520.93 2,933.53 2,425.37 1,274.20 1,095.87 891.92 760.85 655.62 2,195.23
Profit/Loss Before Tax 827.19 712.99 632.96 759.06 544.96 299.14 185.92 69.24 134.40 131.24 429.71
Profit/Loss For The Period 654.45 564.84 510.94 604.39 434.96 248.12 161.55 148.12 132.16 121.20 358.07

COMPANY NAME-BRITANNIA

INPUT (IN CR.) FY-15 FY-14 FY-13 FY-12 FY-11 FY-10 FY-09 FY-08 FY-07 FY-06 Average
Cost Of Materials Consumed 3,592.99 3,165.53 2,890.42 2,655.01 2,371.92 1,907.00 1,795.18 1,507.60 1,380.78 955.73 2,222.22
Purchase Of Stock-In Trade 749.33 656.78 638.18 529.53 410.31 313.12 162.94 61.93 82.14 87.91 369.22
Employee Benefit Expenses 176.79 172.45 143.50 145.87 119.93 132.39 120.96 103.58 86.96 84.21 128.66
Depreciation And Amortisation Expenses 117.27 63.38 57.08 47.32 44.59 37.54 33.46 29.08 25.27 21.72 47.67

OUTPUT(IN CR.)
Revenue From Operations [Gross] 7,269.26 6,347.85 5,649.66 5,005.66 4,230.59 3,427.97 3,142.89 2,617.66 2,317.11 1,817.92 4,182.66
Revenue From Operations [Net] 7,100.46 6,232.09 5,564.38 4,947.04 4,198.32 3,404.70 3,112.38 2,587.86 2,199.32 1,713.34 4,105.99
Profit/Loss Before Tax 882.61 542.62 332.18 252.37 198.06 128.35 183.30 213.62 116.09 196.43 304.56
Profit/Loss For The Period 622.41 369.83 233.87 186.74 145.29 116.51 180.40 191.00 107.65 146.43 230.01
 COMPANY NAME-COLGATE

INPUT (IN CR.) FY-15 FY-14 FY-13 FY-12 FY-11 FY-10 FY-09 FY-08 FY-07 FY-06 Average
Cost Of Materials Consumed 1,185.71 1,129.40 991.55 893.87 739.52 650.67 411.69 291.95 251.03 246.21 679.16
Purchase Of Stock-In Trade 298.36 299.38 236.44 199.70 162.30 158.75 350.19 354.92 342.65 294.19 269.69
Employee Benefit Expenses 258.93 211.78 249.44 215.61 193.22 159.07 143.41 118.28 169.93 86.45 180.61
Depreciation And Amortisation Expenses 75.02 50.75 43.7 39.31 34.25 37.57 22.95 19.84 15.26 31.43 37.01

OUTPUT(IN CR.)
Revenue From Operations [Gross] 4,211.20 3,757.38 3,244.51 2,736.17 2,317.40 2,079.48 1,810.65 1,597.30 1,421.18 1,237.99 2,441.33
Revenue From Operations [Net] 3,954.78 3,544.88 3,084.10 2,623.85 2,220.56 2,014.84 1,750.77 1,518.88 1,331.98 1,148.03 2,319.27
Profit/Loss Before Tax 780.39 663.58 663.03 588.39 519.95 476.90 340.01 277.43 201.61 187.88 469.92
Profit/Loss For The Period 558.98 539.87 496.75 446.47 402.58 423.26 290.22 231.71 160.17 137.60 368.76

COMPANY NAME-EMAMI LTD.

INPUT (IN CR.) FY-15 FY-14 FY-13 FY-12 FY-11 FY-10 FY-09 FY-08 FY-07 FY-06 Average
Cost Of Materials Consumed 589.53 543.97 539.18 415.12 346.76 256.86 245.46 142.61 138.83 121.77 334.01
Purchase Of Stock-In Trade 141.66 134.21 162.34 172.18 195.63 129.56 79.13 106.81 87.88 53.28 126.27
Employee Benefit Expenses 144.10 123.68 100.05 79.07 65.94 63.07 44.69 31.18 21.95 14.47 68.82
Depreciation And Amortisation Expenses 31.48 93.8 123.29 120.75 116.03 117.49 17.89 7.28 4.65 6.69 63.94

OUTPUT(IN CR.)
Revenue From Operations [Gross] 2,066.07 1,738.13 1,661.91 1,414.25 1,221.15 1,006.85 739.60 585.90 519.22 307.37 1,126.05
Revenue From Operations [Net] 2,026.54 1,705.08 1,627.09 1,389.81 1,202.38 990.58 722.35 583.71 515.80 300.88 1,106.42
Profit/Loss Before Tax 576.98 451.79 376.73 296.14 267.49 98.49 92.11 104.93 74.49 50.25 238.94
Profit/Loss For The Period 471.63 398.23 323.77 256.81 227.49 63.31 77.87 92.75 65.93 49.37 202.72
 SOURCES OF DATA

 https://www.moneycontrol.com/financials/hindustanunilever/profit-
lossVI/HU#HU
 https://www.moneycontrol.com/financials/proctergamblehygienehea
lthcare/profit-lossVI/PGH#PGH
 https://www.moneycontrol.com/financials/itc/profit-lossVI/ITC#ITC

 https://www.moneycontrol.com/financials/colgatepalmoliveindia/pro
fit-lossVI/CPI#CPI

 https://www.moneycontrol.com/financials/godrejindustries/profit-
lossVI/GI23#GI23

DEA SOLUTION

We have taken top 10 FMCG companies namely HUL, Dabur, ITC,

Nestle, Marico, P&G, Godrej, Britannia, Colgate and Emami Ltd.

We have taken 4 input and output units.

We have taken our output as:
 “Revenue From Operations [Gross]
 Revenue From Operations [Net]
 Profit/Loss Before Tax
 Profit/Loss For The Period”
 And 4 input as:
 “Cost Of Materials Consumed
 Purchase Of Stock-In Trade
 Employee Benefit Expenses
 Depreciation And Amortization Expenses”

HUL
HUL e w1 w2 w3 w4 w5 w6 w7 w8 w9 w10 total
dv 1 1 0 0 0 0 0 0 0 0 0
obj 1 1
Revenue From Operations [Gross] 21755.959 3247.792 31075.826 6611.751 2502.693 1194.632 2302.941 4182.657 2441.326 1126.045 21755.959 21755.959
Revenue From Operations [Net] 20558.761 3207.865 21423.498 6420.295 2496.863 1178.061 2195.228 4105.989 2319.267 1106.422 20558.761 20558.761
Profit/Loss Before Tax 3456.588 563.273 7588.262 1182.337 369.213 256.781 429.71 304.563 469.917 238.94 3456.588 3456.588
Profit/Loss For The Period 2712.467 452.344 5234.589 802.95 293.894 226.564 358.073 230.013 368.761 202.716 2712.467 2712.467
Cost Of Materials Consumed -8440.012 8440.012 1198.52 6901.819 3062.74 1365.07 331.817 962.837 2222.216 679.16 334.009 0 0
Purchase Of Stock-In Trade -2571.54 2571.54 479.07 2157.075 82.637 89.267 116.289 128.005 369.217 269.688 126.268 0 0
Employee Benefit Expenses -1124.315 1124.315 222.513 1101.564 498.354 115.264 68.675 123.321 128.664 180.612 68.82 0 0
Depreciation And Amortisation Expenses -213.996 213.996 45.299 630.356 172.37 32.279 23.768 22.436 47.671 37.008 63.935 0 0
1 1 1 1 1 1 1 1 1 1 1 1

DABUR
Dabur e w1 w2 w3 w4 w5 w6 w7 w8 w9 w10 total
dv 0.94752725 0.05758979 0 0 0 0 0.12191482 0.18285154 0 0.637643845 0
obj 1 0.947527252
Revenue From Operations [Gross] 21755.959 3247.792 31075.826 6611.751 2502.693 1194.632 2302.941 4182.657 2441.326 1126.045 3376.357292 3247.792
Revenue From Operations [Net] 20558.761 3207.865 21423.498 6420.295 2496.863 1178.061 2195.228 4105.989 2319.267 1106.422 3207.865 3207.865
Profit/Loss Before Tax 3456.588 563.273 7588.262 1182.337 369.213 256.781 429.71 304.563 469.917 238.94 608.5824095 563.273
Profit/Loss For The Period 2712.467 452.344 5234.589 802.95 293.894 226.564 358.073 230.013 368.761 202.716 484.4442997 452.344
Cost Of Materials Consumed -1198.52 8440.012 1198.52 6901.819 3062.74 1365.07 331.817 962.837 2222.216 679.16 334.009 1.42109E-12 0
Purchase Of Stock-In Trade -479.07 2571.54 479.07 2157.075 82.637 89.267 116.289 128.005 369.217 269.688 126.268 -96.2892721 0
Employee Benefit Expenses -222.513 1124.315 222.513 1101.564 498.354 115.264 68.675 123.321 128.664 180.612 68.82 1.56319E-13 0
Depreciation And Amortisation Expenses -45.299 213.996 45.299 630.356 172.37 32.279 23.768 22.436 47.671 37.008 63.935 6.03961E-14 0
1 1 1 1 1 1 1 1 1 1 1 1
 ITC
ITC e w1 w2 w3 w4 w5 w6 w7 w8 w9 w10 total
dv 1 0 0 1 0 0 0 0 0 0 0
obj 1 1
Revenue From Operations [Gross] 21755.959 3247.792 31075.826 6611.751 2502.693 1194.632 2302.941 4182.657 2441.326 1126.045 31075.826 31075.826
Revenue From Operations [Net] 20558.761 3207.865 21423.498 6420.295 2496.863 1178.061 2195.228 4105.989 2319.267 1106.422 21423.498 21423.498
Profit/Loss Before Tax 3456.588 563.273 7588.262 1182.337 369.213 256.781 429.71 304.563 469.917 238.94 7588.262 7588.262
Profit/Loss For The Period 2712.467 452.344 5234.589 802.95 293.894 226.564 358.073 230.013 368.761 202.716 5234.589 5234.589
Cost Of Materials Consumed -6901.819 8440.012 1198.52 6901.819 3062.74 1365.07 331.817 962.837 2222.216 679.16 334.009 0 0
Purchase Of Stock-In Trade -2157.075 2571.54 479.07 2157.075 82.637 89.267 116.289 128.005 369.217 269.688 126.268 4.54747E-13 0
Employee Benefit Expenses -1101.564 1124.315 222.513 1101.564 498.354 115.264 68.675 123.321 128.664 180.612 68.82 2.27374E-13 0
Depreciation And Amortisation Expenses -630.356 213.996 45.299 630.356 172.37 32.279 23.768 22.436 47.671 37.008 63.935 1.13687E-13 0
1 1 1 1 1 1 1 1 1 1 1 1

NESTLE
Nestle e w1 w2 w3 w4 w5 w6 w7 w8 w9 w10 total
dv 0 0 0 0 0 0 0 0 0 0 0
obj 1 1
Revenue From Operations [Gross] 21755.959 3247.792 31075.826 6611.751 2502.693 1194.632 2302.941 4182.657 2441.326 1126.045 21755.959 6611.751
Revenue From Operations [Net] 20558.761 3207.865 21423.498 6420.295 2496.863 1178.061 2195.228 4105.989 2319.267 1106.422 20558.761 6420.295
Profit/Loss Before Tax 3456.588 563.273 7588.262 1182.337 369.213 256.781 429.71 304.563 469.917 238.94 3456.588 1182.337
Profit/Loss For The Period 2712.467 452.344 5234.589 802.95 293.894 226.564 358.073 230.013 368.761 202.716 2712.467 802.95
Cost Of Materials Consumed -3062.74 8440.012 1198.52 6901.819 3062.74 1365.07 331.817 962.837 2222.216 679.16 334.009 5377.272 0
Purchase Of Stock-In Trade -82.637 2571.54 479.07 2157.075 82.637 89.267 116.289 128.005 369.217 269.688 126.268 2488.903 0
Employee Benefit Expenses -498.354 1124.315 222.513 1101.564 498.354 115.264 68.675 123.321 128.664 180.612 68.82 625.961 0
Depreciation And Amortisation Expenses -172.37 213.996 45.299 630.356 172.37 32.279 23.768 22.436 47.671 37.008 63.935 41.626 0
1 1 1 1 1 1 1 1 1 1 1 1

MARICO
Marico e w1 w2 w3 w4 w5 w6 w7 w8 w9 w10 total
dv 1 0 0 0 4.9405E-15 1 0 0 0 0 0
obj 1 1
Revenue From Operations [Gross] 21755.959 3247.792 31075.826 6611.751 2502.693 1194.632 2302.941 4182.657 2441.326 1126.045 2502.693 2502.693
Revenue From Operations [Net] 20558.761 3207.865 21423.498 6420.295 2496.863 1178.061 2195.228 4105.989 2319.267 1106.422 2496.863 2496.863
Profit/Loss Before Tax 3456.588 563.273 7588.262 1182.337 369.213 256.781 429.71 304.563 469.917 238.94 369.213 369.213
Profit/Loss For The Period 2712.467 452.344 5234.589 802.95 293.894 226.564 358.073 230.013 368.761 202.716 293.894 293.894
Cost Of Materials Consumed -1365.07 8440.012 1198.52 6901.819 3062.74 1365.07 331.817 962.837 2222.216 679.16 334.009 -2.8422E-11 0
Purchase Of Stock-In Trade -89.267 2571.54 479.07 2157.075 82.637 89.267 116.289 128.005 369.217 269.688 126.268 -2.4158E-12 0
Employee Benefit Expenses -115.264 1124.315 222.513 1101.564 498.354 115.264 68.675 123.321 128.664 180.612 68.82 -1.2221E-12 0
Depreciation And Amortisation Expenses -32.279 213.996 45.299 630.356 172.37 32.279 23.768 22.436 47.671 37.008 63.935 -1.7053E-13 0
1 1 1 1 1 1 1 1 1 1 1 1
 P&G
P&G e w1 w2 w3 w4 w5 w6 w7 w8 w9 w10 total
dv 1 0 0 3.7905E-16 0 0 1 3.2108E-15 0 0 0
obj 1 1
Revenue From Operations [Gross] 21755.959 3247.792 31075.826 6611.751 2502.693 1194.632 2302.941 4182.657 2441.326 1126.045 1194.632 1194.632
Revenue From Operations [Net] 20558.761 3207.865 21423.498 6420.295 2496.863 1178.061 2195.228 4105.989 2319.267 1106.422 1178.061 1178.061
Profit/Loss Before Tax 3456.588 563.273 7588.262 1182.337 369.213 256.781 429.71 304.563 469.917 238.94 256.781 256.781
Profit/Loss For The Period 2712.467 452.344 5234.589 802.95 293.894 226.564 358.073 230.013 368.761 202.716 226.564 226.564
Cost Of Materials Consumed -331.817 8440.012 1198.52 6901.819 3062.74 1365.07 331.817 962.837 2222.216 679.16 334.009 7.04088E-13 0
Purchase Of Stock-In Trade -116.289 2571.54 479.07 2157.075 82.637 89.267 116.289 128.005 369.217 269.688 126.268 -4.8428E-13 0
Employee Benefit Expenses -68.675 1124.315 222.513 1101.564 498.354 115.264 68.675 123.321 128.664 180.612 68.82 -2.0089E-13 0
Depreciation And Amortisation Expenses -23.768 213.996 45.299 630.356 172.37 32.279 23.768 22.436 47.671 37.008 63.935 -3.8096E-14 0
1 1 1 1 1 1 1 1 1 1 1 1

GODREJ
Godrej e w1 w2 w3 w4 w5 w6 w7 w8 w9 w10 total
dv 1 0 0 0 1.8724E-15 0 0 1 0 0 0
obj 1 1
Revenue From Operations [Gross] 21755.959 3247.792 31075.826 6611.751 2502.693 1194.632 2302.941 4182.657 2441.326 1126.045 2302.941 2302.941
Revenue From Operations [Net] 20558.761 3207.865 21423.498 6420.295 2496.863 1178.061 2195.228 4105.989 2319.267 1106.422 2195.228 2195.228
Profit/Loss Before Tax 3456.588 563.273 7588.262 1182.337 369.213 256.781 429.71 304.563 469.917 238.94 429.71 429.71
Profit/Loss For The Period 2712.467 452.344 5234.589 802.95 293.894 226.564 358.073 230.013 368.761 202.716 358.073 358.073
Cost Of Materials Consumed -962.837 8440.012 1198.52 6901.819 3062.74 1365.07 331.817 962.837 2222.216 679.16 334.009 -1.1823E-11 0
Purchase Of Stock-In Trade -128.005 2571.54 479.07 2157.075 82.637 89.267 116.289 128.005 369.217 269.688 126.268 -2.16E-12 0
Employee Benefit Expenses -123.321 1124.315 222.513 1101.564 498.354 115.264 68.675 123.321 128.664 180.612 68.82 -1.3074E-12 0
Depreciation And Amortisation Expenses -22.436 213.996 45.299 630.356 172.37 32.279 23.768 22.436 47.671 37.008 63.935 -8.5265E-14 0
1 1 1 1 1 1 1 1 1 1 1 1

BRITANNIA
Britannia e w1 w2 w3 w4 w5 w6 w7 w8 w9 w10 total
dv 1 0 0 1.5266E-16 0 0 0 0 1 0 0
obj 1 1
Revenue From Operations [Gross] 21755.959 3247.792 31075.826 6611.751 2502.693 1194.632 2302.941 4182.657 2441.326 1126.045 4182.657 4182.657
Revenue From Operations [Net] 20558.761 3207.865 21423.498 6420.295 2496.863 1178.061 2195.228 4105.989 2319.267 1106.422 4105.989 4105.989
Profit/Loss Before Tax 3456.588 563.273 7588.262 1182.337 369.213 256.781 429.71 304.563 469.917 238.94 304.563 304.563
Profit/Loss For The Period 2712.467 452.344 5234.589 802.95 293.894 226.564 358.073 230.013 368.761 202.716 230.013 230.013
Cost Of Materials Consumed -2222.216 8440.012 1198.52 6901.819 3062.74 1365.07 331.817 962.837 2222.216 679.16 334.009 -6.8212E-12 0
Purchase Of Stock-In Trade -369.217 2571.54 479.07 2157.075 82.637 89.267 116.289 128.005 369.217 269.688 126.268 -9.6634E-13 0
Employee Benefit Expenses -128.664 1124.315 222.513 1101.564 498.354 115.264 68.675 123.321 128.664 180.612 68.82 -2.2737E-13 0
Depreciation And Amortisation Expenses -47.671 213.996 45.299 630.356 172.37 32.279 23.768 22.436 47.671 37.008 63.935 -6.3949E-14 0
1 1 1 1 1 1 1 1 1 1 1 1
 COLGATE
Colgate e w1 w2 w3 w4 w5 w6 w7 w8 w9 w10 total
dv 1 0 0 2.4538E-16 0 0 0 3.5721E-15 0 1 0
obj 1 1
Revenue From Operations [Gross] 21755.959 3247.792 31075.826 6611.751 2502.693 1194.632 2302.941 4182.657 2441.326 1126.045 2441.326 2441.326
Revenue From Operations [Net] 20558.761 3207.865 21423.498 6420.295 2496.863 1178.061 2195.228 4105.989 2319.267 1106.422 2319.267 2319.267
Profit/Loss Before Tax 3456.588 563.273 7588.262 1182.337 369.213 256.781 429.71 304.563 469.917 238.94 469.917 469.917
Profit/Loss For The Period 2712.467 452.344 5234.589 802.95 293.894 226.564 358.073 230.013 368.761 202.716 368.761 368.761
Cost Of Materials Consumed -679.16 8440.012 1198.52 6901.819 3062.74 1365.07 331.817 962.837 2222.216 679.16 334.009 2.27374E-13 0
Purchase Of Stock-In Trade -269.688 2571.54 479.07 2157.075 82.637 89.267 116.289 128.005 369.217 269.688 126.268 -9.0949E-13 0
Employee Benefit Expenses -180.612 1124.315 222.513 1101.564 498.354 115.264 68.675 123.321 128.664 180.612 68.82 -5.1159E-13 0
Depreciation And Amortisation Expenses -37.008 213.996 45.299 630.356 172.37 32.279 23.768 22.436 47.671 37.008 63.935 -2.8422E-14 0
1 1 1 1 1 1 1 1 1 1 1 1

EMAMI LTD.
Emami Ltd. e w1 w2 w3 w4 w5 w6 w7 w8 w9 w10 total
dv 0.93531961 0 0 0.00088321 0 0 0.92312749 0 0 0 0
obj 1 0.935319613
Revenue From Operations [Gross] 21755.959 3247.792 31075.826 6611.751 2502.693 1194.632 2302.941 4182.657 2441.326 1126.045 1130.244203 1126.045
Revenue From Operations [Net] 20558.761 3207.865 21423.498 6420.295 2496.863 1178.061 2195.228 4105.989 2319.267 1106.422 1106.422 1106.422
Profit/Loss Before Tax 3456.588 563.273 7588.262 1182.337 369.213 256.781 429.71 304.563 469.917 238.94 243.7436489 238.94
Profit/Loss For The Period 2712.467 452.344 5234.589 802.95 293.894 226.564 358.073 230.013 368.761 202.716 213.770712 202.716
Cost Of Materials Consumed -334.009 8440.012 1198.52 6901.819 3062.74 1365.07 331.817 962.837 2222.216 679.16 334.009 5.68434E-13 0
Purchase Of Stock-In Trade -126.268 2571.54 479.07 2157.075 82.637 89.267 116.289 128.005 369.217 269.688 126.268 -8.8462081 0
Employee Benefit Expenses -68.82 1124.315 222.513 1101.564 498.354 115.264 68.675 123.321 128.664 180.612 68.82 -1.9895E-13 0
Depreciation And Amortisation Expenses -63.935 213.996 45.299 630.356 172.37 32.279 23.768 22.436 47.671 37.008 63.935 -37.3020269 0
1 1 1 1 1 1 1 1 1 1 1 1

COMPARISION WITH HUL

dv 1 1 0 0 0 0 0 0 0 0 0
obj 1 1
Revenue From Operations [Gross] 21755.959 3247.792 31075.83 6611.751 2502.693 1194.632 2302.941 4182.657 2441.326 1126.05 21755.96 21755.959
Revenue From Operations [Net] 20558.761 3207.865 21423.5 6420.295 2496.863 1178.061 2195.228 4105.989 2319.267 1106.42 20558.76 20558.761
Profit/Loss Before Tax 3456.588 563.273 7588.262 1182.337 369.213 256.781 429.71 304.563 469.917 238.94 3456.588 3456.588
Profit/Loss For The Period 2712.467 452.344 5234.589 802.95 293.894 226.564 358.073 230.013 368.761 202.716 2712.467 2712.467
Cost Of Materials Consumed -8440.01 8440.012 1198.52 6901.819 3062.74 1365.07 331.817 962.837 2222.216 679.16 334.009 0 0
Purchase Of Stock-In Trade -2571.54 2571.54 479.07 2157.075 82.637 89.267 116.289 128.005 369.217 269.688 126.268 0 0
Employee Benefit Expenses -1124.32 1124.315 222.513 1101.564 498.354 115.264 68.675 123.321 128.664 180.612 68.82 0 0
Depreciation And Amortisation Expenses -213.996 213.996 45.299 630.356 172.37 32.279 23.768 22.436 47.671 37.008 63.935 0 0
1 1 1 1 1 1 1 1 1 1 1 1
Step 1 - Decision Variable:-
 Output 1 which is O1 is Revenue From Operations [Gross] (Cr.)
 Output 2 which is O2 is Revenue From Operations [Net] (Cr.)
 Output 3 which is O3 is Profit/Loss Before Tax (Cr.)
 Output 4 which is O4 is Profit/Loss For The Period (Cr.)

 Input 1 which is I1 is Cost Of Materials Consumed (Cr.)

 Input 2 which is I2 is Stock-In Trade (Cr.)
 Input 3 which is I3 is Employee Benefit Expenses (Cr.)
 Input 4 which is I4 is Depreciation And Amortization Expenses (Cr.)

Efficiency = W1 + W2 + W3 + W4 = 1

Step 2 - Objective function:-

Min = E

Step 3 - Constraints:-
O1-
21755.959W1+3247.792W2+31075.826W3+6611.751W4+2502.693W5+
1194.632W6+2302.941W7+4182.657W8+2441.326W9+1126.045W10>=
21755.959
O2-
20558.761W1+3207.865W2+21423.498W3+6420.295W4+2496.863W5+
1178.061W6+2195.228W7+4105.989W8+2319.267W9+1106.422W10>=
20558.761
O3-
3456.588W1+563.273W2+7588.262W3+1182.337W4+369.213W5+256.
781W6+429.71W7+304.563W8+469.917W9+238.94W10>=3456.588
O4-
2712.467W1+452.344W2+5234.589W3+802.95W4+293.894W5+226.56
4W6+358.073W7+230.013W8+368.761W9+202.716W10>=2712.467
I1-
8440.012E+8440.012W1+1198.52W2+6901.819W3+3062.74W4+1365.0
7W5+331.817W6+962.837W7+2222.216W8+679.16W9+334.009W10<=
0
I2-
2571.54E+2571.54W1+479.07W2+2157.075W3+82.637W4+89.267W5+
116.289W6+128.005W7+369.217W8+269.688W9+126.268W10<=0
I3-
1124.315E+1124.315W1+222.513W2+1101.564W3+498.354W4+115.26
4W5+68.675W6+123.321W7+128.664W8+180.612W9 68.82W10<=0

I4-
213.996E+213.996W1+45.299W2+630.356W3+172.37W4+32.279W5+2
3.768W6+22.436W7+47.671W8+37.008W9+63.935W10<=0

Step 4 - Non-negative Integer:-

E1, W1, W2, W3, W4 > = 0
Step 5 - Solution:-
DEA comes out to be 1

ANALYSIS:-
Here, we get the DEA result as 1, which means that the company HUL is
utilizing all its resources properly at maximum level as compared to other
companies
HUL, with its given input, is producing maximum output. We observe that
total of all the company’s outputs “(Revenue From Operations [Gross],
Revenue From Operations [Net], Profit/Loss before Tax, Profit/Loss for
the period) is equal to the total of inputs (Cost Of Materials Consumed,
Purchase Of Stock-In Trade, Employee Benefit Expenses, Depreciation
And Amortisation Expenses).”
So, HUL is utilizing all its inputs properly and is able to produce
maximum output.

COMPARISION WITH NESTLE

e w1 w2 w3 w4 w5 w6 w7 w8 w9 w10 total
dv 0 0 0 0 0 0 0 0 0 0 0
obj 1 1
Revenue From Operations [Gross] 21755.959 3247.792 31075.826 6611.751 2502.693 1194.632 2302.941 4182.657 2441.326 1126.045 21755.959 6611.751
Revenue From Operations [Net] 20558.761 3207.865 21423.498 6420.295 2496.863 1178.061 2195.228 4105.989 2319.267 1106.422 20558.761 6420.295
Profit/Loss Before Tax 3456.588 563.273 7588.262 1182.337 369.213 256.781 429.71 304.563 469.917 238.94 3456.588 1182.337
Profit/Loss For The Period 2712.467 452.344 5234.589 802.95 293.894 226.564 358.073 230.013 368.761 202.716 2712.467 802.95
Cost Of Materials Consumed -3062.74 8440.012 1198.52 6901.819 3062.74 1365.07 331.817 962.837 2222.216 679.16 334.009 5377.272 0
Purchase Of Stock-In Trade -82.637 2571.54 479.07 2157.075 82.637 89.267 116.289 128.005 369.217 269.688 126.268 2488.903 0
Employee Benefit Expenses -498.354 1124.315 222.513 1101.564 498.354 115.264 68.675 123.321 128.664 180.612 68.82 625.961 0
Depreciation And Amortisation Expenses -172.37 213.996 45.299 630.356 172.37 32.279 23.768 22.436 47.671 37.008 63.935 41.626 0
1 1 1 1 1 1 1 1 1 1 1 1
Step 1 - Decision Variable:-

 Output 1 which is O1 is Revenue From Operations [Gross] (Cr.)

 Output 2 which is O2 is Revenue From Operations [Net] (Cr.)
 Output 3 which is O3 is Profit/Loss Before Tax (Cr.)
 Output 4 which is O4 is Profit/Loss For The Period (Cr.)

 Input 1 which is I1 is Cost Of Materials Consumed (Cr.)

 Input 2 which is I2 is Stock-In Trade (Cr.)
 Input 3 which is I3 is Employee Benefit Expenses (Cr.)
 Input 4 which is I4 is Depreciation And Amortization Expenses (Cr.)

Efficiency = W1 + W2 + W3 + W4 = 1

Step 2 - Objective function:-

Min = E

Step 3 – Constraints:-
O1-
21755.959W1 + 3247.792W2 + 31075.826 W3+
6611.751W4+2502.693W5+1194.632W6+2302.91W7+4182.657
W9+2441.326W9+1126.045W10>=21755.959
O2-
20558.761W1+
3207.865W2+21423.498W3+6420.295W4+2496.863W5+1178.061W6+2
195.228W7+4105.989W8+2319.267W9+1106.422W10>=20558.761
O3-
3456.588W1+ 563.273W2+ 7588.262W3+ 1182.337W4+ 369.213W5+
256.781W6+ 429.71W7+ 304.563W8+ 469.917W9+ 238.94W10>=
3456.588

O4-
2712.467W1+ 452.344W2+ 5234.589W3+ 802.95W4+ 293.894W5+
226.564W6+ 358.073W7+ 230.013W8+ 368.761W9+ 202.716W10>=
2712.467
I1-
3062.74W1+ 1365.07W2+ 331.817W3+ 962.837W4+ 2222.216W5+
679.16W6+ 334.009W7+ 1198.52W8+ 6901.819W9+ 3062.74W10<=0
I2
2571.54W1+479.07W2+2157.075W3+82.637W4+89.267W5+116.289W6
+128.005W7+369.217W8+269.688W9+126.268W10<=0
I3-
1124.315W1+222.513W2+1101.564W3+498.354W4+115.264W5+68.67
5W6+123.321W7+128.664W8+180.612W9+68.82W10<=0

I4-
213.996W1+45.299W2+630.356W3+172.37W4+32.279W5+23.768W6+
22.436W7+47.671W8+37.008W9+63.935W10<=0

Step 4 - Non-negative Integer:-

E1, W1, W2, W3, W4 > = 0
Step 5 – Solution:-
DEA comes out to be 1

ANALYSIS:-
Here, again we get the DEA out to be 1, which means that the company
NESTLE is utilizing all its resources properly at maximum level as
compared to other companies
NESTLE, with its given input, is producing maximum output. We observe
that total of all the company’s outputs “(Revenue From Operations
[Gross], Revenue From Operations [Net], Profit/Loss before Tax,
Profit/Loss for the period) is equal to the total of inputs (Cost Of Materials
Consumed, Purchase Of Stock-In Trade, Employee Benefit Expenses,
Depreciation And Amortisation Expenses).”
So, NESTLE is utilizing all its inputs properly and is able to produce
maximum output.
Thus, we can say that NESTLE is able to utilize all its resources properly.