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Deepak Fertilizer

This summarizes information from four different companies - Infosys, Raymond, Bluedart, and Colgate-Palmolive. For each company, it provides details on changes in total equity, profit, and dividends. It also analyzes the major components of equity for each company. For Infosys, retained earnings make up the largest share. Raymond has a high general reserve. Bluedart and Colgate-Palmolive also have high retained earnings.

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Sumit
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68 views1 page

Deepak Fertilizer

This summarizes information from four different companies - Infosys, Raymond, Bluedart, and Colgate-Palmolive. For each company, it provides details on changes in total equity, profit, and dividends. It also analyzes the major components of equity for each company. For Infosys, retained earnings make up the largest share. Raymond has a high general reserve. Bluedart and Colgate-Palmolive also have high retained earnings.

Uploaded by

Sumit
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Ques 1 FAM Textbook Four Different companies

Answer:
a) Following details have inferred from the data given:
Infosys Limited: overall total equity has increased by 0.12%. Profit has decreased by 3.9%. Dividend has increased to
13712 crore. There has been increase Equity share capital due to issue of bonus of 1088 crore.
Raymond Limited: Overall total equity has increased by 8.12%. Profit has increased by 23.47%. Dividend has
increased 2219 lakhs. Retained earnings has increased by 19836 lakhs. General reserve has increased by 6874 crore.
Bluedart Express Limited: Overall total equity has decreased by 8.82%. Profit has increased by 61%. Dividend has
increased to 3559 lakhs. Retained earnings has decreased by 6262 lakhs. There is no change in equity share capital.
Colgate-Palmolive Limited: Overall total equity has decreased by 5.19%. Profit has increased by 15.17%. Dividend has
increased to 85252 lakhs. Equity share capital has no change.
Infosys has non-controlling interest and high share of retained earnings. Raymond has high general reserve. Bluedart
limited has high retained earnings. Colgate-Palmolive has high general reserve.
b) Yes, change in equity capital has effect on other equity item. During share buyback, ESOP, new issue of shares. The
share capital is reduced by the face value of the share.
c) Infosys Limited: Retained earnings (83.73%), Other Reserve (4.28%), General Reserve (1.9%)
Raymond Limited: General reserve (50%), Retained Earnings (29.6%), Securities Premium (6.7%)
Bluedart Limited: Retained Earnings (74.42%), General Reserve (12.34%), Securities Premium (6.8%)
Colgate-Palmolive Limited: Retained Earnings (71.52%), General reserve (27.07%), Securities Reserves premium (~1%)
Infosys, Bluedart and Colgate-Palmolive have higher retained earnings because they are stable company. In the
lifecycle they are mature stage and they have less opportunity for investment. Raymond has high general reserve
because they need capital to continue the manufacturing process.

Ques 2 FAM Textbook Deepak Fertiliser


Answer:
a) Yes, the debentures (excerpts from III) are secured. The covenants mentioned in the issue of the debentures are as
follows:
 Rs. 5,045 lacs by issue of 14.75% privately placed NCDs of Rs. 1 lac each redeemable on April 10, 20X4 .
 Rs. 3,800 lacs by issue of 12.50% privately placed NCDs of Rs. 1 lac each, redeemable on March 30 20X5.
 Rs. 1,000 lacs by issue of 12.50% privately placed NCDs of Rs. 1 lac each redeemable on Nov 1, 20X5.
 Rs. 2,000 lacs by issue of 7.50% privately placed NCDs of Rs. 10 lac each redeemable in the ratio of 30:40:30
on the expiry of 5th, 6th, 7th year from date of allotment respectively.
 Rs. 1,800 lacs by issue of 7.25% privately placed NCDs of Rs. 10 lac each redeemable in the ratio of 30:40:30
on the expiry of 5th, 6th, 7th year from date of allotment respectively.
b) Main Changes in Deepak Fertilizer in schedules during year 20X4 are as below:
 Issued and Paid-up Equity shares increased to Rs.8820.49 lakhs from Rs. 7320.49 lakhs.
 Cash credit in FY 2014 increased to Rs. 611.81 lakhs from Rs. 94.91 lakhs in FY20X3
 General reserve Increases to Rs. 3447.00 lakhs in FY14 from Rs. 2747.00 in FY20X3.
 Debentures increased to Rs. 13199.62 lakhs in FY 20X4 from Rs. 8439.91 lakhs.
 Share premium of Rs. 2517.75 lakhs received in FY 2014 compared to Nil in FY20X3
c) Yes, Deepak Fertilizer issued equity shares in the financial year 20X4.

Ques 3 GMM PFaudler Limited

Answer:
 25,000,000 shares was authorized at Rs 2 each share. 14,617,500 equity shares were subscribed at Rs 2 each fully
paid. There is no change in the share value as compared to the previous year in share capital.
 There is no change in the share capital portion in last two year.
 Five biggest items are: Capital Reserve (0.007%), securities premium (5.67%), General reserve (7.88%), cash subsidy
reserve (0.02%), retained earnings (86.52%). Company has high amount of retained earnings which mean that it has
made high profit. The majority component comprises of revenue reserve as the net income is majorly of core business
operation through mixing system.
 Yes, GMM Pfaudler has presented its consolidated financial. It has four subsidiaries companies: Karamsad Holdings
Limited, Karamsad Investments Limited, GMM Mavag AG and Mavag AG. But Karamsad Holdings Limited and
Karamsad Investments Limited have been excluded as they have been liquidated and filed applied for Voluntary
liquidation, pursuant to the provisions of Section 59 of the Insolvency and Bankruptcy Code, 2016 to National
Company Law Tribunal (NCLT). Other two companies are mentioned in Annexure B of annual report as they are wholly
owned.

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