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CHAPTER – 1

INTRODUCTION ABOUT THE ORGANISATION AND INDUSTRY


NISHANT MOULDINGS Pvt. Ltd.

1.1 Introduction to organization

Nishant Mouldings Pvt. Ltd. (NMPL) was incorporated in 2001 at Bengaluru, Karnataka as a
Manufacturer, Supplier and Exporter of PET (Polyethylene Terephthalate) Preforms, PET
Jars, PET Bottles, etc. The company is in the Packaging Industry that provides PET
packaging solutions to a plethora of dealers in the diverse market segments of FMCG sector.
NMPL manufactures products in various designs, colors, and sizes under the brand name of
Fortuna Pet. It is a family-owned business run by three directors Biz. Mr. Mahendra Bafna,
Mr. Pankaj Bafna, and Mr. Nishant Bafna.

PET Bottles Manufacturing unit is a project of Plastic Sector, in which, the most
convenience-size bottles are made from Polyethylene Terephthalate. PET has become the
material of choice for bottled beverages because it is lightweight and shatter resistant, and
PET has been extensively tested for safety. PET resin has superior properties Le attractive,
pure, safe, good barrier, no leakage, design fexibility, recyclable, etc. Bottles made with PET
are widely used for everything from water and fruit juice to soft drinks etc.

Every day, lacs of consumers rely on the safety and ease of plastic bottles to help to preserve
the quality and freshness of what we drink and serve our families. Plastic make possible an
array of opportunities for transporting, storing and serving our favorite beverages, and today's
convenience-size bottles are an increasingly popular choice for busy people everywhere

1.2 Introduction to industry


The manufacturing Plastic industry was literally the nuts and bolts of the manufacturing
industry in India. Today, technology has stimulated innovation with digital transformation a
key aspect in gaining an edge in this highly competitive market.

1.2.1 Industry profile –Plastic Industry

Manufacturing Indian plastic industry market is one of the leading sectors in the country’s
economy. The history of the plastic industry in India dates to 1957 with the production of
polystyrene. Since then, the industry has made substantial progress and has grown rapidly.
The industry is present across the country and has more than 2,000 exporters. It employs
more than 4 million people in the country and constitutes 30,000 processing units; among

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these, 85-90% belong to small and medium enterprises. India manufactures various products
such as plastics and linoleum, houseware products, cordage, fishnets, floorcoverings, medical
items, packaging items, plastic films, pipes, raw material, etc. The country majorly exports
plastic raw materials, films, sheets, woven sacks, fabrics, and tarpaulin. The Government of
India intends to take the plastic industry from a current level of Rs. 3 lakh crore (US$ 37.8
billion) of economic activity to Rs. 10 lakh crore (US$ 126 billion) in four-five years..

1.1 History

The Plastic Revolution - Early 20th Century

As the 20th century dawned, the plastic industry was like an eager adolescent, ready to
change the world. Bakelite, the first fully synthetic plastic, was introduced in the early 1900s.
This marked the beginning of a plastic revolution. Plastics were not only durable and
lightweight but could be mass-produced, making everyday items more affordable.

World War II and Plastic Innovation:

During World War II, the plastic industry played a pivotal role. Plastics were essential for
military equipment, aircraft, and countless other applications. After the war, the industry
didn't just rest; it was like a post-war resurgence. Plastics were now seen as a part of daily
life, with products ranging from Tupperware containers to vinyl records.

Consumer Boom - Mid-20th Century:

The post-war period was a time of significant growth for the plastic industry. It was like a
booming garden of creativity. Plastics were used to create an array of consumer products,
from toys and appliances to clothing and packaging materials. The convenience and
versatility of plastics became an integral part of modern living.

Environmental Challenges and Innovations:

The late 20th century brought awareness of the environmental challenges posed by plastics.
The industry was like an introspective adult, recognizing the need for sustainability.
Innovations in recycling, biodegradable plastics, and eco-friendly materials emerged as
solutions to address environmental concerns.

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Present and Future - Sustainability and Beyond:

Today, the plastic industry is at a crossroads, much like a mature adult seeking to balance
tradition and responsibility with innovation and sustainability. It continues to evolve,
focusing on developing environmentally friendly plastics, reducing waste, and addressing the
challenges of plastic pollution. The industry is also exploring bioplastics, advanced recycling
methods, and innovative applications in healthcare, electronics, and aerospace.

1.2 Industry in Global Perspective

The global plastic industry plays a crucial role in various sectors, including packaging,
automotive, and consumer goods. Despite its contributions to convenience, there are growing
concerns about plastic pollution and environmental impact. Efforts towards sustainable
practices, recycling, and alternative materials are gaining traction to address these challenges.

Global plastics production has grown relentlessly in recent decades. Plastics help us preserve
food, insulate constructions, use electronics and make vehicles more fuel-efficient, among
other things. Yet, the sheer magnitude of plastics consumption in our societies results in a
high production-related carbon footprint, high volumes of waste, persistent pollution and
harm to wildlife and ecosystem.

1.3 Industry in Indian Perspective

The plastic industry in India has experienced significant growth, driven by diverse
applications in packaging, construction, and consumer goods. However, there are concerns
about environmental impact and efforts to promote sustainable practices, including recycling
and alternative materials.

The plastic industry gives jobs to 4 million people and comprises more than 20,000
processing units, 80-90% of which are small and medium-sized enterprises. This sector is
expected to reach 9.1 lakh crores by 2025. With its commitment to a sustainable
environment, 90% rigid plastics and 60% flexible waste are recycled.

1.4 Market Size and Market Share

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The global plastic market size was valued at USD 609.01 billion in 2022 and is expected to
grow at a compound annual growth rate (CAGR) of 4.0% from 2023 to 2030. Increasing
plastic consumption in the construction, automotive, and electrical & electronics industries is
projected to support the growth. Regulations to decrease gross vehicle weight to improve fuel
efficiency and eventually reduce carbon emissions are driving plastic consumption as a
substitute for metals, including aluminum and steel, for manufacturing automotive
components. The growth of the construction industry in emerging markets such as Brazil,
China, India, and Mexico has been instrumental in fulling the demand for plastics.

The growth of the market can be attributed to increased foreign investment in these domestic
construction markets, as a result of easing FDI norms and requirements for better public and
industrial infrastructure.
The plastics market demand in the U.S. was valued at USD 87.93 billion in 2022. The high
market share of the country is attributed to the presence of well-established automotive,
aerospace & defense, and electronics industries. The country is characterized by a low-risk
environment, a stable economy, and a robust financial sector. These factors have provided a
multitude of opportunities for investors in recent years, which are likely to trigger
infrastructure spending in the country. This, in turn, is projected to positively impact the
demand for plastics in the U.S. construction industry.

MARKET SHARE

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The plastics market demand in the U.S. was valued at USD 87.93 billion in 2022. The high
market share of the country is attributed to the presence of well-established automotive,
aerospace & defense, and electronics industries. The country is characterized by a low-risk
environment, a stable economy, and a robust financial sector. These factors have provided a
multitude of opportunities for investors in recent years, which are likely to trigger
infrastructure spending in the country. This, in turn, is projected to positively impact the
demand for plastics in the U.S. construction industry.

Competition among producers is high owing to the presence of several players in the market.
The global market is highly fragmented in nature with the presence of major players such as
SABIC, BASF SE, Dow Inc., Evonik Industries DuPont, Arkema, and Celanese Corporation
as well as a few medium and small regional players operating in different parts of the world.
Capacity expansions, strategic partnerships, and new product developments are popular
strategies adopted by a majority of the players operating in the global plastic market. For
instance; In May 2023, LyondellBasell acquired a 50% share of its plastic recycling joint
venture (JV) with Veolia Belgium. This acquisition will help LyondellBasell to meet the
growing demand for sustainable products and solutions. Some prominent players in the
global plastic market include:

 BASF SE

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 SABIC
 Dow Inc
 DuPont de Nemours, Inc
 Evonik Industries

1.5 Growth and investment


The size of the plastic industry is projected to grow from Rs 3.50 lakh crore in 2022-23 to Rs
10 lakh crore in 2027-28.

He worldwide production of plastics reached a staggering 390.7 million metric tons in 2021.
This marks a significant increase of four percent from the previous year. Plastics production
has soared since 1950s

The plastic industry has experienced significant growth over the years, driven by demand in
various sectors like packaging, automotive, and consumer goods. However, concerns about
environmental impact and sustainability are leading to increased focus on alternative
materials and recycling.

Investment

The report still points out that, “real plastics industry shipments are expected to increase 2.2%
this year, following the 0.9% decrease last year. Labor and supply chain-related headwinds
will affect the industry’s growth momentum this current year, followed by a 2.9% increase in
shipments next year”.

The demand for sustainability, for example, is driving the development of new flexible
packaging. In the global market, this sector is expected to move nearly $40 billion between
2020 and 2025, according to the Flexible Plastic Packaging Market report.

However, this flexible packaging is not the only innovation that will dictate the course of
action of the plastics industry. If you want to make profitable and safe investments in this
sector, you need to understand the technologies that heavily influence the current market.
That's what we'll cover in this article.

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1.6 Contribution to GDP


These industries is contribute for GDP ₹3.5 lakh crore to the country's economy. They also
generate employment opportunities for more than 50,000 people. About ₹35 thousand crores
worth of plastic is exported from India.

The plastic industry often makes a substantial contribution to a country's GDP due to its
widespread use in various sectors like packaging, construction, and manufacturing. However,
the exact contribution varies by country and economic factors.

1.7 Economic Development


The Government of India intends to take the plastic industry from a current level of Rs. 3
lakh crores (US$ 37.8 billion) of economic activity to Rs. 10 lakh crores (US$ 126 billion) in
4-5 years. Ten Plastic Parks have been approved in the country by The Department of
Chemicals and Petrochemicals.

In total, 83.5% of consumer products rely on plastic in some way. As a job creator, plastics
ability to provide, sustain, and create gainful employment extends into recycling – providing
an optimistic indication of where the industry's employment footprint could be heading in a
post-COVID world.
The plastic industry can contribute to economic development by generating employment,
fostering innovation, and providing essential materials for various sectors. However,
sustainability and environmental considerations are increasingly important for long-term
economic health in this industry.

1.8 Employment opportunity

Plastic
manufacturing is
an important industry
for several reasons. It
plays a key role in the
production of

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consumer goods and medical supplies, providing materials for medical equipment, consumer
electronics, and consumer packaging.

Plastic manufacturing is also a major contributor to the global economy, providing jobs and
generating revenues. Additionally, plastic is a versatile material that can be used to create a wide
range of products, from toys and housewares to medical devices and automotive parts. Finally,
plastic manufacturing is a major contributor to reducing the environmental impact of products, as
plastic is a durable, lightweight, and recyclable material.

1.9 Government initiatives

The Union Ministry of Commerce and Industry of India targets to increase the plastic exports
of the country to US$ 25 billion by 2025. There are multiple plastic parks are being set up in
the country in a phased manner that will help improve the plastic manufacturing outputs of
the country. Under the plastic park schemes, funds of up to 50% of the project costs or a
ceiling cost of Rs. 40 crore (US$ 5 million) per project.

Government initiatives like “Digital India”, “Make in India”, and “Skill India” will also boost
India’s Plastic industry. For instance, under the “Digital India” program, the government
aims to reduce the import dependence of products from other countries, which will lift the
local plastic part manufacturers.

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The government also launched a program for building Centers of Excellence (Coes) to
develop the existing petrochemical technology and promote the research environment
pertaining to the sector in the country. This will aid in promoting and developing new
applications of polymers and plastics in the country. Additionally, about 23 Central Institute
of Plastics Engineering & Technology (CIPET) have been approved to accelerate financial
and technological collaboration for promoting skills in chemicals and petrochemicals sector.

1.10 Major players

Reliance Industries Limited

Headquartered in Mumbai, in the Indian state of Maharashtra, Reliance Industries Limited is a


holding company for businesses operating within the entire the oil, gas and petrochemicals value
chain: oil and gas exploration, petroleum refining and marketing, petrochemicals, textiles and retail
outlets.

Indian Oil Corporation Limited

With headquarters in the Indian capital New Delhi, state-controlled Indian Oil Corporation, also
called Indian Oil, is the country’s largest public sector corporation. According to the company’s
June 2014 shareholding pattern, the Indian central government holds 68.57 percent of its equity.

Finolex Industries Limited

Finolex Industries Limited is India’s premier manufacturer of rigid polyvinyl chloride pipes and
fittings, and the country’s second-largest producer of PVC resins. Headquartered in Pune, in the
state of Maharashtra, it is part of the Finolex Group that is the world’s largest manufacturer of
insulated PVC cables for the automobile industry

Gas Authority of India Limited

Called by its initials GAIL and headquartered in New Delhi, this firm is India’s largest natural gas
processing and distribution company. As of June 2014, the Indian central government held 56.10
percent of GAIL’s equity.

Plastic blends India Limited

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Headquartered in Mumbai, in the state of Maharashtra, Plastic blends pioneered masterbatch
manufacturing for the Indian plastics industry. Masterbatches are stabilizers, colorants and other
addition

Supreme Industries Ltdss


Supreme is a pioneer in India’s plastics business, founded in 1942. The country’s top plastics
processors, with annual quantities of over 3,50,000 tonnes of polymers, are effectively the
country’s largest

It processes around 320,000 tonnes of polymers each year. Industrial and engineering
moulded furniture, storage and material handling crates, multi-layer sheets, packaging films,
expanded polyethene foam, PVC pipes and fittings, moulded furniture, sataranaj and mats are
all manufactured by the company

Astral Pipes Ltd

In 1996, Astral Pipes was founded to produce plumbing and drainage systems in India. They
now serve the requirements of millions of households and contribute value to India’s
burgeoning real estate industry by providing unrivalled quality.
Astral Pipes aspires to be a global, high-performing organization that provides quality goods
and services to its customers while achieving industry leadership.

Mayur Uniquoters Ltd

Mayur Uniquoters Limited was founded in 1994 to become the most desired supplier of fake
leather.
Mayur Uniquoters Limited is India’s largest artificial leather/PVC vinyl manufacturer,
employing the ‘Release Paper Transfer Coating Technology.’ Mayur’s four state-of-the-art
Italian coating lines have helped the company grow from a measly 0.25 million linear meters
per month to an incredible 1.85 million linear meters per month in the last two decades.

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CHAPTER- 2

2.1 ORGANIZATION PROFILE

CIN U25209KA2001PTC028629
Company Name Nishant Mouldings Pvt Ltd.
RoC RoC-Bengaluru
Registration Number 28629
Company Category Company limited by shares
Company Sub Category Non-govt company
Class of Company Private
Date of Incorporation 15 February 2001
Age of Company 22 years, 8 months, 16 days
Top Export Companies Nepal, Bangladesh, Mozambique, South
Africa, Cameroon

2.1 Background

Nishant Mouldings Pvt Ltd, founded and established in 2001, Bangalore, India is a leading
supplier of PET (Polyethylene Terephthalate) bottles, jars, preforms and containers under the
brand name fortunate catering to a diverse market segment in the Packaging Industry. We
strive to continuously provide futuristic and innovative PET packaging solutions to meet the
market packaging needs.

Our Fortuna pet products are manufactured in an environment that is conducive with state of
art facility and thus ensure the PET containers uphold its unique properties. Our capabilities
include superior-quality injection moulding and stretch blow moulding. High quality products
and competitive prices have served customers with great satisfaction. We strongly believe in
building long term relationships with our existing and new customers. Our suppliers and
customers have helped us in creating growth. We value all our partnerships.

Specialties

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Pet Preforms, Pet Bottles, Pet Containers, Pet Jars, Caps, Closures, Pet manufacturer, Pet
Preforms supplier, Plastic Bottle Manufacturer, Plastic Container Manufacturer, Plastic Jar
Manufacturer, Plastic Cap Manufacturer, Plastic Closure Manufacturer.

2.2 Nature of business

Plastic was in the and was originally used to replace common materials such as ivory, rubber,
and shellac. Pet bottles were first used commercially, but remained relatively expensive until
the early when high-density polyethylene was introduced. They quickly became popular with
both manufacturers and customers because compared to glass bottles, plastic bottles are
lighter, cheaper and easier to transport. However, the biggest advantage plastic bottles have
over their glass counterparts is their superior resistance to breakage, in both production and
transportation. Except for wine and beer, the food industry has largely replaced glass bottles
with plastic bottles.

A pet bottle is a bottle constructed from high-density or low-density plastic. Plastic bottles
are typically used to store liquids such as water, soft drinks, motor oil, cooking oil, medicine,
shampoo, milk, and ink. The size ranges from very small bottles to large carboys. Consumer
blow molded containers often have integral handles or are shaped to facilitate grasping.

The pet bottle recycling process involves collection, sorting, cleaning, shredding, melting,
and manufacturing. Recycling plastic bottles not only helps conserve resources and reduce
waste, but it also reduces greenhouse gas emissions. When pet bottles are recycled, less
energy is required to produce new products, and fewer greenhouse gases are emitted during
the manufacturing process. The global market for plastic bottle recycling is projected to grow
at a rapid pace during the forecast period due to the rise in sustainability trends among
consumers, technological innovation, policy support, and circular economy initiatives.

2.3 Vision & Mission statement

Vision statement

The vision of pet bottles could be promoting sustainability by reducing single-use plastic
waste, while the mission might involve producing eco- friendly packaging solutions and
raising awareness about recycling.

Mission statement

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The mission of PET bottles could include minimizing environmental impact through
recycling initiatives, promoting responsible disposal practices, and innovating sustainable
packaging solutions.

Quality of Policy

Quality Policy is typically a brief surement that aligns with an organization's purpose.
mission, and strategic direction. It provides a framework for quality objectives and includes
commitment to meet applicable requirements as well as so continually improve.

This test is performed to check any leakage after the bottle is blown moulded. The bottle is
placed inside the vacuum kit and vacuum is created and hold for a defined time. If the bottle
collapse when the vacuum is released, it is faulty.

2.4 Workflow model

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Material Preparation: Raw materials like PET resin are prepared for processing.

1. Injection Molding: The prepared material is injected into molds to form preforms.

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2. Preform Heating: Preforms are heated to a temperature suitable for stretching and
blowing.

3. Stretch Blow Molding: The preforms are stretched and blown into the desired bottle
shape.

4. Cooling: The newly formed bottles are cooled to set their shape.

5. Quality Control: Inspection for defects and ensuring quality standards are met.

6. Labeling and Packaging: Adding standards are met.

7. Labeling and Packaging: Adding labels and packaging the bottles for distribution.

8. Distribution: Bottles are sent to distributors and retailers.

9. Consumer Use: Bottles reach consumers for various purposes.

2.5 Product Profile

Pet Bottles offers you a wide range of products. Innovation is at the forefront of our design
and development process. India is a leading supplier of PET (Polyethylene Terephthalate)
bottles, jars, preforms and containers under the brand name Fortuna pet catering to a diverse
market segment in the Packaging Industry. We strive to continuously provide futuristic and
innovative PET packaging solutions to meet the market packaging needs manufacturing
facilities, make us the preferred choice for some of the largest manufacturers in the world.

Particular attention was paid to the need for identifying environmental effects associated with
the process of shaping beverage bottles. This study concerns the analysis of selected stages of
the machine's life cycle environmental impact.

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2.6 Ownership

Nishant Mouldings Private Limited is a Private incorporated on 15 February 2001. It is


classified as Non-govt company and is registered at Registrar of Companies, Bangalore.
Its authorized share capital is Rs. 12,000,000 and its paid up capital is Rs. 7,606,250. It
is involved in Manufacture of plastic products

Nishant Mouldings Private Limited's Annual General Meeting (AGM) was last held on
N/A and as per records from Ministry of Corporate Affairs (MCA), its balance sheet was
last filed on 31 March 2022.

Founder/Directors of Nishant Mouldings Private Limited are:

CEO Nishanth Bafna

General Manager Abhishek Murthy

HR Sowmya S

Accountant Ramya A

Admin Narsimha Reddy C S

Quality Inspector Gouri Shankar

Quality Check S Sharama

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2.7 Awards

Nishant Mouldings Pvt Ltd is a winner of the "INDIA SME 100 AWARDS 2018". It is a
great privilege and achievement to receive this wand which is India's Biggest Honors for
Small and Medium Enterprises.

The Awards felicitation will be presented on the evening of 9th Aug 2018 at the Eros Hotel.
Nehru Place, New Delhi.

The ceremony will be held in the august presence of Shri. Giriraj Singh. Hon'ble Minister of
State for MSME, (IC) Govt. of India Shri Suresh Prabhu. Honorable Minister of Commerce
& Industry, Govt. of India

Dr. Arun Kumar Panda, Hon'ble Secretary, Ministry of MSME, Govt. of India & Mr. Prahlad
Kakar. Brand Guru & Chairman, India SME Forum will be the Guests.

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2.8 Future prospect

They have an increasing demand as they can be moulded in any shape unlike. This is most
preferred by the manufacturers as it reduces the weight of the vehicle and does not
compromise durability. The company plans to expand its operations globally by venturing
into North American and European Markets.

In view, The Nishanth Mouldings pvt ltd future ability to generate larger profits, expand its
workforce and increase the production.To wants to increase their manufacturing units in
future and Global export in future and focus on customer satisfaction and generate
employment for local people.

 Nishanth Mouldings are expecting to grow by 15% in the next three years.
 Nishanth Mouldings can have a growth in increasing the product varieties.
 They can even expand their trade all over Karnataka instead of selected places.
 They are also thinking to made with the packing and moving industries also.

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CHAPTER 3

MCKENCY'S 7S FRAMEWORK & PORTER'S FIVE FORCE MODEL

3.1 MCKENSY’S 7S FRAMEWORK

The McKinsey 7S Model is an organizational tool that assesses the well-being and future
success of a company. It looks to seven internal factors of an organization as a means of
determining whether a company has the structural support to be successful.

The model comprises a mix of hard elements, which are clear-cut and influenced by
management, and soft elements, which are fuzzier and influenced by corporate culture. The 7
elements identified in the McKinsey 7s model can be categorized as being hard or soft in
nature. They are identified as

The 7 elements identified in the McKinsey 7s model can be categorized as being hard or soft
in nature. They are identified as:

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Hard Element Soft Elements


Strategy Shared Value
Structure Skill
System Style
Staff

Hard Elements

In the McKinsey 7S model, hard elements refer to the tangible and measurable components
of an organization. These include Strategy (the plan for achieving objectives), Structure (the
organizational hierarchy and design), and Systems (the processes and procedures). These
elements are more concrete and can be easily identified and influenced by management
decisions.

1.1 Strategy

The strategy is the plan deployed by an organization in order to. remain competitive in its
industry and market. An ideal approach is to establish a long-term strategy that aligns with
the other elements of the model and clearly communicates what the organization’s objective
and goals are. They use this element as

The strategy addresses these competitive pressures through suggestive measures and actions
to address competition via strategic tactics and activities that ensure sustainability via
adapting to market changes, and evolving consumer trends and demands.

It takes into constant consideration the changing consumer trends and demands, as well as the
evolving consumer market patterns and consumption behavior. It allows the company to
remain competitive and relevant to its target consumer groups, as well as allows the company
to identify demand gaps in the consumer market.

 They plan to take less time in the time of dispatch.


 Update on time when purchase order given.
 Good impression should be shown to customers.
 Customers given order according to drawing the work done.

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 Maintaining quality leadership.
 On-Time delivery
1.2 Structure

The structure of the organization is made up of its corporate hierarchy, the chain of
command, and divisional makeup that outline how the operations function and interconnect.
In effect, it details the management configuration and responsibilities of workers.

Recent Developments of a flatter organizational hierarchy that is supported by learning and


progressive organizations. With lesser managerial levels in between and more access to the
senior management and leadership, the employees feel more secure and confident and have
higher access to information.

The communication systems at enhance the overall organizational structure. The systematic,
defined, and organized communication allows an easy flow of information and ensures that
no organizational tasks and goals are compromised because of a lack of communication, or
misunderstandings.

3.3 System

Systems includes formal and informal procedures that support the strategy and structure, the
marketing, finance, HR. Operational Public relation department work for the growth to the

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organization the system is effective to achieve the company objectives, in other words it is
the process and flows that show the how Nishanth Mouldings gets its day to day things, done,
this includes the procedures and routine that characterize an important work is to be done
which is mainly looked by managers.

Nishant Mouldings Pvt Ltd. has a system of evaluating the performance of employee to
maintain the records and for the pay roll.

Nishanth Mouldings pvt ltd has maintained the proper systems in workplace. They maintain
systematically human resources, finance, productions, sales, supply chain. warehouses,
distribution etc.

 Operations
 Sales
 Supply chain management
 Public Relation Management

Soft Elements

In the McKinsey 7s Model, "soft elements" refer to aspects of an organization that are more
intangible and people centric. These include elements like skills, shared values, staff, and
style of management. They focus on the organizational culture, leadership approach, and the
capabilities of the people within the organization.

3.4 Shared values

Shared values are the commonly accepted standards and norms within the company that both
influence and temper the behaviour of the entire staff and management. This may be detailed
in company guidelines presented to the staff. In practice, shared values relate to the actual
accepted behaviour within the workplace.

The Nishant Mouldings employees are from different places and different culture, norma and
beliefs so they difficult adjust to that organizational environment. The company can give the
training about the organizational attitude, culture, behaviour, values etc., company give the
training on the basic corporate values,

 Core values
 Creativity
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 Honesty
 Transparency
 Accountability
 Trust
 Quality
 Heritage
 Corporate Culture
 Task alignment with values
 The employees are the most important resources of the company. The company treats
them with respect and dignity.
 Quality is the key to productivity, improve the cost reduction.

3.5 Skills

Skills comprise the talents and capabilities of the organization’s staff and management,
which can determine the types of achievements and work the company can accomplish. There
may come a time when a company assesses its available skills and decides it must make
changes to achieve the goals set forth in its strategy.

Nishanth Mouldings pvt ltd have a commendable workforce, with high skills and capacities.
All employees are recruited based on their merit and qualifications. Nishant Mouldings pvt
ltd on personal as well as professional growth for its employees and works accordingly with
them.

 Employee skills
 Employee skills vs task requirements
 Skill management
 Company's competitive advantage
 Training on the job
 Company Policies
 Safety Measures

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NISHANT MOULDINGS Pvt. Ltd.

3.6 Style

The relationship between the top-level managers to the employees in the organization are
balanced with the managers and staff they are seeking the suggestions from the supervisors
and employers. Here IN NISHANTH MOULDINGS private ltd PARTICIPATIVE
LEADERSHIP STYLE is followed by giving small amount of authority along with this the
staff to get huge amount of accountability and responsibility. Nishant Mouldings have a more
than Two directors so here they can get the suggestions or solution from them as top level or
corporate level then after them it comes to the medium level under this manager of a specific
department and lastly the lower level, they are supervisors, line managers.

Nishant Mouldings Private ltd. The top managers let the staff to take decisions regarding
various issues related to their department and they can also take guidance from the top
authorities if required.

3.7 Staff

Staff refers to the personnel of the company, how large the workforce is where their
motivations reside, as well as how they are trained and prepared to accomplish the tasks set
before them.

Nishanth Mouldings pvt ltd company has a sufficient 100 number of employees employed
across its global operations. Employees for different job roles and positions are hired
internally as well as externally – depending on the urgency and the skill levels required.

Nishant Mouldings pvt ltd company have a well-defined system for identifying potential
needs of capabilities and capacities for the organization. The human resource function of the
business has a systematic process that aligns all other departments to identify potential
vacancies or skill gaps.

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NISHANT MOULDINGS Pvt. Ltd.

Particulars Officers Workers Directors

Male 13 60 03

Female 02 05 02

Total 15 65 05

3.2 PORTER'S FIVE FORCE MODEL

In his revolutionary article - "Five Forces that Shape Strategy", Michael Porter observed five
forces that have significant impact on a firm's profitability in its industry. These five forces
analysis today in business world is also known as -Porter Five Forces Analysis. The Porter
Five (5) Forces are –

 Threat of New Entrants

 Bargaining Power of Suppliers

 Bargaining Power of Buyer

 Threat from Substitute Products

 Rivalry among the existing players

Porter Five Forces Analysis is a strategic management tool to analyze industry and
understand underlying levers of profitability in a given industry. The Nishant Mouldings
Company managers can use Porter Five Forces to understand how the five competitive forces
influence profitability and develop a strategy for enhancing.

The Nishanth Mouldings Company competitive advantage and long-term profitability in


Calibration – Major Diversified industry.

The Nishant Mouldings Company is one of the leading firms in the Calibration – Major
Diversified. Over the years the Nishant Mouldings Company has redefined the ways of doing
business in Basic Materials.

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NISHANT MOULDINGS Pvt. Ltd.
Porter Five Forces is a holistic strategy framework that took strategic decision away from
just analyzing the present competition. Porter Five Forces focuses on – how the plastic bottles
Company can build a sustainable competitive advantage in Calibration – Major Diversified
industry. Managers at Thet Nishanth Mouldings Company can not only use Porter Five
Forces to develop a strategic position within Calibration – Major Diversified industry but also
can explore profitable opportunities in whole Basic Materials sector.

Threat of New Entrants [ Low ]

Brief overview of The Nishanth Mouldings Company Porter's Five Force Model Threats of
New Entrants

New entrants in Calibration - Major Diversified brings innovation, new ways of doing things
and put pressure on the Nishanth Mouldings Company through lower pricing strategy,
reducing costs, and providing new value propositions to the customers. The Nishant
Mouldings has to manage all these challenges and build effective barriers to safeguard its
competitive edge.

How The Nishant Mouldings Company can tackle the Threats of New Entrants

By innovating new products and services. New products not only bring new customers to the
fold but also give old customer a reason to buy The Nishanth Mouldings Company’s
products.

By building economies of scale so that it can lower the fixed cost per unit.

Building capacities and spending money on research and development. New entrants are less
likely to enter a dynamic industry where the established players such as The Nishant
Mouldings Company keep defining the standards regularly. It significantly reduces the
window of extraordinary profits for the new thus discourage new players in the industry.

Bargaining Power of Suppliers [ Low ]

All most all the companies in the Calibration - Major Diversified industry buy their raw
material from numerous suppliers. Suppliers in dominant position can decrease the margins.

The Nishanth Mouldings Company can earn in the market. Powerful suppliers in Basic
Materials sector use their negotiating power to extract higher prices from the firms in

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NISHANT MOULDINGS Pvt. Ltd.
Calibration - Major Diversified field. The overall impact of higher supplier bargaining power
is that it lowers the overall profitability of Calibration - Major Diversified.

How The Nishanth Mouldings Company can tackle Bargaining Power of the Suppliers

By building efficient supply chain with multiple suppliers.

By experimenting with product designs using different materials so that if the prices go up of
one raw material, then company can shift to another.

Developing dedicated suppliers whose business depends upon the firm.

Bargaining Power of Buyers [High]

Buyers are often a demanding lot. They want to buy the best offerings available by paying
the minimum price as possible. This put pressure on The Nishanth Mouldings Company
profitability in the long run. The smaller and more powerful the customer base is of The
Nishanth Mouldings Company the higher the bargaining power of the customers and higher
their ability to seek increasing discounts and offers.

How The Nishanth Mouldings Company can tackle the Bargaining Power of Buyers

By building a large base of customers. This will be helpful in two ways. It will reduce the
bargaining power of the buyers plus it will provide an opportunity to the firm to streamline its
sales and production process.

By rapidly innovating new products. Customers often seek discounts and offerings on
established products so if The Nishanth Mouldings Company keeps on coming up with new
products then it can limit the bargaining power of buyers.

New products will also reduce the defection of existing customers of to its competitors.

Threats of Substitute Products or Services [High]

When a new product or service meets a similar customer need in different ways, industry
profitability suffers. For example, services like Dropbox and Google Drive are substitute to
storage hardware drives. The threat of a substitute product or service is high if it offers a
value proposition that is uniquely different from present offerings of the industry.

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NISHANT MOULDINGS Pvt. Ltd.
How The Nishanth Mouldings Company can tackle the Treat of Substitute Products /
Services.

By being service oriented rather than just product oriented.

By understanding the core need of the customer rather than what the customer is buying.

By increasing the switching cost for the customers.

Rivalry among the Existing Competitors [ Low]

If the rivalry among the existing players in an industry is intense then it will drive down
prices and decrease the overall profitability of the industry.

The Nishanth Mouldings Company Operation in very competitive calibration Major


Diversified industry. This competition does take toll on the overall long-term profitability of
the organization.

How The Nishanth Mouldings Company can tackle Intense Rivalry among the Existing
Competitors in Calibration - Major Diversified industry

By building a sustainable differentiation

By building scale so that it can compete better Collaborating with competitors to increase the
market size rather than just competing for small market.

Implications of Porter Five Forces on the Nishant Mouldings Company By analyzing all the
five competitive forces

By analyzing all the five competitive forces The Nishanth Mouldings Company strategists
can gain a complete picture of what impacts the profitability of the organization in
Calibration - Major Diversified industry.

They can identify game changing trends early on and can swiftly respond to exploit the
emerging opportunity. By understanding the Porter Five Forces in detail the Nishanth
Mouldings Company’s managers can shape those forces in their favor

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CHAPTER-4

SWOT ANAYLSIS

The SWOT Analysis framework helps an organization to identify the internal strategic factors
such as strengths and weaknesses, & External strategic factors such as opportunities and
threats. It leads to a 2X2 matrix – also known as SWOT Matrix

SWOT assumes that strengths and weaknesses are frequently internal, while opportunities
and threats are more commonly external. The name is an acronym for the four parameters the
technique examines

Strengths: characteristics of the business or project that give it an advantage over others.

Weaknesses: characteristics that place the business or project at a disadvantage relative to


others

Opportunities: elements in the environment that the business or project could exploit to its
advantage.

Threats: elements in the environment that could cause trouble for the business or project.

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Strengths of the Nishanth Mouldings Company – Internal Strategic Factors

Since our inception, our organization is a manufacturer and exporter aimed at attaining more
satisfied clients with us by serving them as per their requirements. With the enormous
support of our dedicated team of professionals and a robust manufacturing unit, large
product-line and reliable and cost-effective services, we have succeeded in earring the trusts
of numerous numbers of clients. Apart from this, following are some of the other attributes
owing to which we have succeed in gaining the trusts of numerous numbers of clients:

 Ethical business practices

 Higher productivity ratio

 Experienced professionals

 Stringent quality checks practiced at all levels.

 Customized solutions

 Cost effective.

 Complete client satisfaction

Weakness of The Nishant Mouldings Company – Internal Strategic Factors

Weakness are the areas where The Nishanth Mouldings Company can improve upon.
Strategy is about making choices and weakness are the areas where a firm can improve using
SWOT analysis and build on its competitive advantage and strategic positioning.

 Need more investment in new technologies. Given the scale of expansion and different
geographies the company is planning to expand into, The Nishant Mouldings Company
needs to put more money in technology to integrate the processes across the board. Right
now, the investment in technologies is not at par with the vision of the company.

 High attrition rate in work force – compared to other organizations in the industry The
Nishanth Mouldings Company has a higher attrition rate and have to spend a lot more
compare to its competitors on training and development of its employees.

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 There are gaps in the product range sold by the company. This lack of choice can give a
new competitor a foothold in the market.

.  The marketing of the products left a lot to be desired. Even though the product is a success
in terms of sale, but its positioning and unique selling proposition is not clearly defined which
can lead to the attacks in this segment from the competitors.

 Limited success outside core business – Even though The Nishanth Mouldings Company is
one of the leading organizations in its industry it has faced challenges in moving to other
product segments with its present culture.

 Organization structure is only compatible with present business model thus limiting
expansion in adjacent product segments.

.  Financial planning is not done properly and efficiently. The current asset ratio and liquid
asset ratios suggest that the company can use the cash more efficiently than what it is doing at
present.

Opportunities for The Nishanth Mouldings Company – External Strategic Factors

 Opening of new markets because of government agreement – the adoption of new


technology standard and government free trade agreement has provided The opportunity to
enter a new emerging market.

 Stable free cash flow provides opportunities to invest in adjacent product segments. With
more cash in bank the company can invest in new technologies as well as is

new products segments. This should open a window of opportunity for The Nishant
Mouldings in other product categories.

 The market development will lead to dilution of competitor’s advantage and enable The
Nishanth Mouldings Company to increase its competitiveness compared to the other
competitors.

 New trends in the consumer behaviour can open new market for the Nishant Mouldings
Company. It provides a great opportunity for the organization to build new revenue streams
and diversify into new product categories too.

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NISHANT MOULDINGS Pvt. Ltd.
 Lower inflation rate – The low inflation rate brings more stability in the market, enable
credit at lower interest rate to the customers of The Nishanth Mouldings Company

.  Economic and increase in customer spending, after years of recession and slow growth
rate in the industry, is an opportunity for The Nishanth Mouldings Company to capture new
customers and increase its market share.

Threats The Nishanth Mouldings Company Facing – External Strategic Factors

 The company can face lawsuits in various markets given – different laws and continuous
fluctuations regarding product standards in those markets.

.  Rising raw material can pose a threat to the Nishanth Mouldings Company profitability.

.  New technologies developed by the competitor or market disruptor could be a serious


threat to the industry in medium to long term future.

.  As the company is operating in numerous countries it is exposed to currency fluctuations


especially given the volatile political climate in number of markets across the world

.  Rising pay level especially movements such as $15 an hour and increasing prices in the
India can lead to serious pressure on profitability.

 Liability laws in different countries are different and The Nishant Mouldings Company
may be exposed to various liability claims given change in policies in those markets.

.  Changing consumer buying behaviour from online channel could be a threat to the
existing physical infrastructure driven supply chain model.

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CHAPTER 5

ANALYSIS OF FINANCIAL STATEMENTS

Financial statements are reports prepared by a company’s management to present the


financial performance and position at a point in time. A general purpose set of financial
statements usually includes a balance sheet, income statements, statement of owner’s equity,
and statement of cash flows. These statements are prepared to give users outside of the
company, like investors and creditors, more information about the company’s financial
positions. Publicly traded companies are also required to present these statements along with
others regulatory agencies in a timely manner. Financial statements are the main source of
financial information for most decision makers.

In financial statement 3 types

1. Income statement

2. Profit and loss account

3. Balance sheet

Income statement: an income statement is one of the three important financial statements
used for reporting a company’s financial performance over a specific accounting period, with
the other two key statements being the balance sheet and statement of cash flows. Also
known as the profit and loss statement or the statement of revenue and expenses, the income
statement primarily focuses on company’s revenues and expenses during a particular period.

Profit and loss account: an account in the books of an organization to which incomes and
gains are and expenses and losses are debited, so as to show the net profit or loss over a given
period. A financial statement showing a company’s net profit or loss in a given period.

Balance sheet: balance sheet shows the true financial position of the business on a specific
date i.e., at the end of an accounting period the total assets and liabilities must be equal.
While preparing a balance sheet the following steps must be consider

Balance sheet is known as liabilities on the left-hand side, assets on the right hand side,
instead there is no debit side or credit side in the balance sheet

Financial statement of for the year of 2020-2023

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PROFIT AND LOSS STATEMENT FOR THE YEAR 2020-2023

Particulars FY FY FY 2021 FY 2022 FY 2023


2019 2020
INCOME
Revenue from 1,945.0 1,959.0 2,038.08 1,849.66 3,614.97
operations 7 8
Other Income 1.97 1.99 2.83 15.64 11.29
Total Income 1,947.0 1,961.0 2,040.91 1,865.30 3626.26
4 7
EXPENSES
Cost of materials 1,011.1 1,024.1 1,048.79 1,131.40 2,225.49
consumed 0 9
Purchases of stock-in- - - - - -
trade
Changes in 1.47 1.79 3.45 1.67 (29.71)
inventories of
finished goods,
stock-in-trade and
work-in-progress
Employee benefits 98.00 101.30 106.62 96.40 133.39
expense
Finance costs 21.89 23.05 25.16 17.26 27.86
Depreciation and 56.90 62.89 75.98 57.51 87.86
amortization expense
Other expenses 397.63 412.90 417.72 404.88 638.68
Total expenses 1535.9 1626.12 1,677.72 1,709.12 3,083.57
Profit/(Loss) before 411.14 334.95 363.19 156.18 542.69
tax
Tax expenses
(1) Current tax 43.39 59.29 87.49 28.59 129.08
(2) Short/ (excess) for (1.49) (2.56) (0.84) (5.68) (0.76)
the earlier years
(3) Deferred tax (16.65) (20.50) (25.57) 20.90 8.27

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Profit for the year 359.08 294.89 302.11 112.37 406.10


Other
Comprehensive
Income
Items that will not
be reclassified to
profit or
(loss)
Remeasurement (1.10) (1.12) (1.14) (1.92) 0.68
s of post-
employment
benefit obligations
Income Tax relating 0.12 0.22 0.28 0.67 (0.17)
to above
Fair value 0.02 - 0.05 - 3.75
changes on
equity
Instruments through
other comprehensive
income
Income Tax relating - (0.01) (0.01) - (0.86)
to above
Other (0.56) (0.79) (0.82) (1.25) 3.41
Comprehensive
Income for the
year,
net of tax
Total 348.09 278.10 301.29 111.12 409.51
Comprehensive
Income for the
period (Comprising
profit and Other

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NISHANT MOULDINGS Pvt. Ltd.
Comprehensive
Income for the year)
Earnings per equity
share (for
continuing
operations)
Basic (₹) 15.92 19.86 21.89 8.16 29.32
Diluted (₹) 17.90 20.69 21.82 8.15 29.23
Fair value - 0.03 0.05 - 3.75
changes on
equity
Instruments through
other comprehensive
income
Income Tax relating (0.01) - (0.01) - (0.86)
to above
Other (0.69) (0.81) (0.82) (1.25) 3.41
Comprehensive
Income for the
year,
net of tax
Total 348.09 278.10 301.29 111.12 409.51
Comprehensive
Income for the
period (Comprising
profit and Other
Comprehensive
Income for the year)
Earnings per equity
share (for
continuing
operations)
Basic (₹) 15.92 19.86 21.89 8.16 29.32

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NISHANT MOULDINGS Pvt. Ltd.
Diluted (₹) 17.90 20.69 21.82 8.15 29.23

Table no 5.1: BALANCE SHEET FOR THE YEAR 2021 2022 2023

PARTICULARS As at As at As at 31st As at 31st As at 31st


31st 31st march march march
march march 2021 2022 2023
2019 2020
[A] ASSETS
Non-Current
Assets
Property, plant 745.80 829.24 852.01 1,010.31 1,158.72
and equipment
Capital work-in- 124.30 135.32 137.69 149.08 199.13
progress
Intangible assets 1.89 2.06 2.10 1.51 1.63
Intangible assets 5.40 6.03 6.06 13.14 19.75
under development
Financial assets
(i) Investments 0.32 0.46 0.50 0.55 489.13
(ii) Loans 9.49 10.65 10.78 10.50 0.20
(iii) Other 0.03 0.05 0.08 0.09 13.64
financial assets
Other non-current 9.52 10.79 10.94 24.64 99.10
asset
Total Non- 896.75 994.6 1,020.16 1,209.82 1,981.30
Current Assets
Current Assets
Inventories 219.80 233.66 236.44 284.38 550.42
Financial assets
(i) Trade 269.51 286.29 292.59 360.72 476.69
receivables
(ii) Cash and cash 5.39 5.87 6.96 10.07 24.38
equivalents

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(iii) Bank balances 3.98 4.02 4.08 5.96 244.71
other than (ii)
above
(iv) Loans 0.36 0.59 0.69 1.01 195.04
(v) Other financial 2.98 3.29 3.46 0.61 4.86
assets
Current tax assets 18.89 20.39 20.65 20.33 9.24
(net)
Other current 29.98 32.83 34.23 39.67 48.84
assets
Total Current 550.89 586.94 599.10 722.75 1,554.18
Assets
TOTAL ASSETS 1,447.64 1581.54 1,619.26 1,932.57 3,535.48
EQUITY AND
LIABILITIES
Equity
Equity share 58.69 66.39 68.91 69.17 69.36
capital
Other equity 594.49 653.82 653.07 930.20 1,266.83
Total Equity 653.18 720.21 721.98 999.37 1,336.19
Liabilities
Non-Current
Liabilities
Financial liabilities
Borrowings 127.90 155.69 157.73 128.83 446.98
Provisions 1.96 2.69 2.85 3.55 3.22
Deferred tax 102.24 113.66 114.28 88.44 97.74
liabilities (Net)
Total Non- 232.1 272.76 274.86 220.82 547.94
Current
Liabilities
Current
Liabilities

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Financial liabilities
(i) Borrowings 81.00 82.00 83.00 85.00 686.09
(ii) Trade payables
- Total outstanding 11.92 14.32 14.62 19.69 14.54
dues of micro
enterprises and
small enterprises
- Total outstanding 320.78 330.31 360.97 349.56 845.32
dues of creditors
other than micro
enterprises and
small enterprises
(iii) Other current 133.23 144.41 145.96 218.15 77.82
financial liabilities
Other current 9.21 10.43 10.55 31.41 18.71
liabilities
Provisions 5.98 7.10 7.32 8.57 8.87
Total Current 562.12 581.47 622.42 712.38 1,651.35
Liabilities
Total Liabilities 1143.19 1574.44 897.28 933.20 2,199.29
TOTAL 1447.64 1581.54 1,619.26 1,932.57 3,535.48
EQUITY AND
LIABILITIES

ANALYSIS OF FINANCIAL STATEMENT:

It is a means of converting the mass of data into useful information.


Analysis is largely a study of the relationships among the various financial
factors in a business as disclosed by the financial statement.

RATIO ANALYSIS

Ratio analysis is a powerful & most commonly used tool of analysis and

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NISHANT MOULDINGS Pvt. Ltd.
interpretation of financial statements. It concentrates on the inter-
relationship among the Figures appearing in the financial statements. Ratio
analysis helps to analyze the past performance of the company & to make
future projections. It allows various interested parties, like management,
shareholders, potential investors, creditors, government & other analysts to
make an evaluation of the various aspects of company’s performance from
their own point of view and interest.

Ratio analysis is the process of determining and interpreting numerical


relationships based on financial statements. A ratio is a statistical yard stick
that provides a measure of the relationship between variables and Figures.

5.1 CURRENT RATIO

The Current Ratio measures a company’s ability to pay off its current
liabilities (payable within one year) with its current assets such as cash,
accounts receivables, and inventories. The ratio is an indicator of the firm’s
commitment to meet its short-term liabilities.

Current assets
Current Ratio = *100
Current liabilities
Table No.5.3: - Calculation of Current Ratio

Years Current Assets (₹ in Current Liabilities (₹ Ratios (Percentage)


Crores) in Crores)
2019 550.89 562.12 0.98
2020 586.94 588.57 0.99
2021 599.10 622.42 0.96
2022 722.75 712.38 1.01
2023 1554.18 1651.35 0.94

Chart no 5.1: - Current Ratio

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NISHANT MOULDINGS Pvt. Ltd.

Rati os
1.02

0.98

0.96

0.94

0.92

0.9
2019 2020 2021 2022 2023

Interpretation: The ideal norm is 2:1; which means that every one rupee of current
liability is approximately covered by Two rupees of current assets

Analysis: Current Ratio above 2 indicates that the company is not utilizing
the assets properly and less than means they are taking high risk. The
company is having current ratio around 1 for only one year and less in the
other two years indicating that the company is not meeting the ideal norm
as required.

5.2 FIXED ASSET TURNOVER RATIO


The fixed asset turnover ratio is a financial ratio used to measure a
company's efficiency in using its fixed assets to generate sales. It is
calculated by dividing net sales by average fixed assets and provides insight
into the company's asset utilization and efficiency. The ratio indicates the
extent to which the investment in fixed assets has contributed towards sales

Net sales
Fixed assets turnover ratio = assets ¿*100
Net ¿

Table No 5.6: Calculation of Fixed Assets Turnover Ratio

Net Sales Net Fixed Assets Ratios


Years
(₹ in (₹ in (percentage

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NISHANT MOULDINGS Pvt. Ltd.

Crores) Crores) )
1959.05 780.32 2.51
2019
2021.53 831.98 2.42
2020

2021 2,038.08 852.01 2.40

2022 1,849.66 1,010.31 1.83

2023 3,614.97 1,158.72 3.12

Chart No 5.4: Fixed Asset Turnover Ratio

Rati os
1.02 1.01
1 0.99
0.98
0.98
0.96
0.96
0.94
0.94

0.92

0.9
2019 2020 2021 2022 2023

Interpretation: What constitutes a good fixed asset turnover ratio is difficult to


prescribe. There is no precise percentage or range that can be used to establish if a
corporation is effective at earning revenue from such assets.

Analysis: The company has had a substantial growth in its previous year
comparing to the performance in the other two years a s shown in Figure. It
suggests that fixed asset management is more efficient, resulting in higher
returns on asset investments. A high turnover suggests that assets are being
used effectively.

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5.3 OPERATING RATIO
The Operating ratio shows the efficiency of a company’s management by
comparing the total operating expense (OPEX) of a company to net sales.
The operating ratio shows how efficient a company’s management is at
keeping costs low while generating revenue or sales. The smaller the ratio,
the more efficient the company is at generating revenue or sales.

Operating cost
Operating ratio = *100
Net sales

Table No 5.3: Calculation of Operating ratio

years Operating Cost Net Sales Ratios


(₹ in Crores) (₹ in Crores) (percentage)

2019 196.82 1938.03 10.15

2020 204.67 2976.10 16.87

2021 222.42 2,038.08 10.91


2022 312.38 1,849.66 16.88

2023 551.35 3,614.97 15.25

Chart No 5.3: Operating Ratio

Rati os
1.02

0.98

0.96

0.94

0.92

0.9
2019 2020 2021 2022 2023

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NISHANT MOULDINGS Pvt. Ltd.

Interpretation: A higher ratio would indicate that expenses are more than the
company’s ability to generate sufficient revenue and may be considered inefficient.
Similarly, a relatively low ratio would be considered a good sign as the company’s
expenses are less than of its revenue.

Analysis: While the increase in the operating cost and net sales can be seen
from 2021to 2022, the increase in the operating ratio is 6.23% in 2022 from
2023, but had seen a downfall of nearly 15.25% in 2023.

5.4 Quick Ratio:


Acid Test Ratio/Liquid Ratio/Quick Ratio is a measure of a company's immediate short- term
liquidity. It is calculated by dividing liquid assets by current liabilities. Liquid assets can be
turn as those assets which can almost immediately be converted to cash or an equivalent.
Quick assets
"Quick ratio=
Current liablities

Table No 5.4: Calculation of quick ratio

Year Quick assets Current liabilities Ratios

Rati os
2019 2325.97 4471.70 0.52
0.6
0.59
2020
0.58
2756.69 4639.33 0.59

2021
0.56 2587.41 0.55
4733.93 0.55 0.55

0.54
2022 2302.71 4168.69 0.55
0.52 0.52
0.52
2023 2901.25 5597.90 0.52
0.5

0.48
2019 2020 2021 2022 2023

Chart No 5.4: quick Ratio

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NISHANT MOULDINGS Pvt. Ltd.
Interpretation: A higher ratio would indicate that expenses are more than the company’s ability to
generate sufficient revenue and may be considered inefficient. Similarly, a relatively low ratio would
be considered a good sign as the company’s expenses are less than of its revenue.

Analysis: The company has had a substantial growth in its previous year
comparing to the performance in the other two years a s shown in Figure. It
suggests that quick ratio management is more efficient, resulting in higher
returns on asset investments. A high turnover suggests that assets are being
used effectively.

5.5 Proprietary ratio: -


This ratio shows the proportion of total assets of a company which are financed by
proprietors’ funds. The proprietary ratio is also known as equity ratio. It helps to determine
the financial strength of a company & is useful for creditors to assess the ratio of
shareholders’ funds employed out of total assets of the company.

Share holders fund


“Proprietary ratio=
Total assets

Table No 5.5: Calculation of proprietary ratio

Years Shareholder’s Fund Total assets Proprietary ratio


2019 4,513 13,021 0.34
2020 5,341 14,354 0.37
2021 6,018 14,121 0.42
2022 6,472 15,298 0.42
2023 7,001 15,251 0.45

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Proprietary ratio
0.5
0.45
0.4
0.35
0.3
0.25
0.2
0.15
0.1
0.05
0
2019 2020 2021 2022 2023
Chart No 5.3:
proprietary Ratio

Interpretation: A higher ratio would indicate that expenses are more than the company’s ability to
generate sufficient revenue and may be considered inefficient. Similarly, a relatively low ratio would
be considered a good sign as the company’s expenses are less than of its revenue.

Analysis: The company has had a substantial growth in its previous year comparing
to the performance in the other two years a s shown in Figure. It suggests that quick
ratio management is more efficient, resulting in higher returns on asset investments.
A high turnover suggests that assets are being used effectively

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CHAPTER-6
LEARNING EXPERIENCE
6.1 LEARNING EXPERIENCE

My Learning Experience in the Nishanth Mouldings pvt Ltd helped me a lot in


organisation study of the company. The training was very much educative. I came to
know about the organization in depth, their day - day operation procedure and how
their service will be best to their customers.

The information that I learnt from the company is very useful to my academics and
to my career as well. Every day was a great learning process in the day - day
activities, but. I saw the other side of it where in theories was being come into
practical in the Nishant Mouldings

 The employees at Nishanth Mouldings Pvt Ltd extremely tremendous support in


doing the organization study.

 Systematic and committed working is yet another important learning experience.

 Construction is growing fast, providing greater opportunities to both the customers


as well as job seekers.

 Understood the practicality of running a start-up enterprise, the various challenges

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NISHANT MOULDINGS Pvt. Ltd.
faced in terms of finance, marketing, competition etc. among others.

 Over-all the study gives a reasonable chance to apply theory into practice.

 My overall experience in the company was very pleasant.

 The response and support got from the management and staffs were appreciable.

 I would like to mention the name of Mr. Abhishek Murthy (Manager of Nishanth
Mouldings pvt Ltd), who guided me in this Internship Report and who helped me in
the course of my “internship”. The atmosphere and working conditions were
encouraging in the company.

 Visited training center inside the organization and interacted with the new
candidates, who were selected for placement. Filled nearly about 70 individual
employee profiles

On the whole, this internship was a useful experience. I have gained new knowledge,
skills and met many new people. I achieved several of my learning goals, however
for some of the conditions did not permit. I got insight into professional practice. I
learned the different facets of working within company.

 The internship was also good to find out what my strengths and weaknesses are.
This helped me to define what skills and knowledge I have to improve in the coming
time. It would be better that the knowledge level of the language is sufficient to
contribute fully to projects. After my master I think that I could start my working
career.

BIBLIOGRAPHY

Name of the Title of the book Name of the Edition Year of the
author publisher publication
P. Subba Rao & Management & Irwin 6th Edition 1995
Harold knootz organisation professional
behaviour publishing
Ravi M. Kishore Strategic Virginia tech 4th Edition 2020
management publishing
Jose V Salazar Oxygen Virginia tech 2nd Edition 2008
administration publishing

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