Ratio analysis and segment reporting Accountancy project

Ratio analysis and segment reporting for Aditya Birla capital limited for the academic year 2023 to 2024

2. BGERTIEICATE

OF APPRECIATION

focortty that MasuMs. ARUSHRITI PAUL of class
ce studying at Ramsheth Thakur Publi School, Kharghar,
Imbai, has successfuly completed the project work on topic of
Ming teol= Rario and segment Analysis _ under my
ce and supervision for he academic year 2023-2024 in partial
of Accountancy Practical Examination as prescribed by
AISSCE. She has taken proper care and shown utmost sincerity in
“gmely completion ofthe project work as per the planning,
J eetify that this project is up to my expectations and as per the
{Guidelines issued by CBSE from time to time

External
Examiner

4. 4) Segment oF me

5) conclusion

7. sem
edt a acs
Re
en cea e
er N
en nennen
A
A (]
I ac

Fhe compang majeuty engaged in business cr 3
Teesous metan, wisse filament yon, cemepe
— Ii fentilises , chemicots , buanded opporer
ask, Sponge’, uen telecom. IT se
ivauia + BPO, uiscose stapie

h

10. |
OB eer UN

12. StangalemiBalance Sheet

13. S aUojepue;s

5507 pue 34014 Jo Juawagey:

15. o

Mamas

16. >

[Ea balance sheet 16 à staremeng

&

fteding and Fi account. § balance ame called

‘conceun

Dike total q two sides

€

date showing en one side ine malen
ad boat En m aan ong "there

FEATURES of Balance Sheet
N à i] Y

+ PA belance sheet is a pont of rina) accounts. This

final accounts: Howe
Fatty Se 5 arement ok an account has gus, op
ality side that is why 18 talied “Postrion waren.

Balance Sheet

iS padpaned on panticulo dae and not on fred ps
Dot shows the Financial position of the busin,

% balance sheét must be equal.
WF totals are not equal eue «ÓN be eux Somewhone-

ata

the liability

|
&

iS the season that

ess acconding to going

17. RE

Frame.
LANDIS

Zr

LH

Frere

18. |
HE

(auto analysis. ia a auanstative analysis ot data. ancenen.
es a
[aso mate pevetcives ct an antenpnises aa
Mond anondau pextonmance such as &s nude
[rss solweney and Profikability

lb meros in fomecasting and planning
lla Helps in estimating @uager

1B stems to be compiicaved
GB cempouison 4 204 mone so: can have diffenent
evimonment

Buiilisthake PHioH data wur usem ame conceuned
fume and comment data

22. urmant Raro is. genen.

y ally accepted. 2:
D a en
TE whe cunment Ratio. i 4

2 mone—than on 2 it means tne

[iri ie adequate tiquis and shall be abc to me
Peete high Roa carmen. eat ee
means tnt um may ace. -aieticulty
œuunenr obligations

is 1055 than 2
in_ meeting

cumment Ratio = cunment Assek
cuument abilities

cumment Asset = 20-34
[ities = 61-32,

eunnent asset = 26:13
cuumenk Liabilities =31:88

curngnr asset = 2699] O91: 4
cumment Uabiliés 21:88

24. u QUICK RATIO emma
en „cine ton auengunune.
ne are ten
ae ine won ı je mean nar cat]
bles ane mone than its quirk aise
eee oe te marta ma
Mrisancah_bligation

Quick Ratio = Quick asacr
cumuent Liovilibies
Quick Asset = 49-72
tess 6122

Quick Ratio = Quick Asset

cumnent liabilities

Quick Asser =

Gunvant ose = x = = fae Emp:

Quick Ratioz _ 2408

— RE

27. (UT eri
en |

M sulty ROO Mouse Aeon Lane lng
mtendial debt and internal. equities
is compidad 1005565 long tex tinancion bounding

Ja hign Debe ta equity maHo means mar me entenpnices y

ee ee

ME She Hond, owen debe to equity Maelo un |

[mor the entenpuise in depending mone on equity which is |

Illaacas for senders |
|

Wisse to ity = cm = sa

Equity Toons-4q4

Depr = 23:19 2
[lens = 1042-92 = 0-0022:4

“FOR 2028

Debe to Equity =

Deer = 33:56
Equity= 4408. 14,

2503-65 : 0.008
4908-19

28. objective, computing the maso is to estatisn a,
ptionship. behaeon total asser and ‘ong term der ro
poeple ————

la high nario means safeiy for tendons 10 tht business
yn the Der hand, à tour mario means tour safery

AA |
2 Der

foal Asser = 10282:24

2919. — (13:23 46.40]

= 1029994 - 444:64
23-13

Total Asset to Debt = Total Asset Cnencunans +cunMent)
Debr

Total Asser= 1007988
Der = 39-06 [2ax0+9:08]

1003.89 = 268-39
23.55

—<$§=

29. Total Assets to Debt —

30. i prietanymatio.galso know as equity maria,
measunes the puoraltion of comany ss asser
“financed by Its sharienoiaerts equity: Ir io

| cateuiated by diuiding shanehoidenos Equity by
Total assets: Mis uatio indicates ine entent to which
a company walles on equity “aren man debr to Fund
Tis opemationS and inuestments. a highen propieiesany
mario suggest a tomen maiance 4 entennal debt Fon
_finand ng -

[Pmopuieramy Ratio = Shayehoidents fund.

Total Asser:
Shaweholdenss Fund = 2413-09
Total Asset = 10292-24
7 2419-99
Paopmierany Ratio = Toopoy

= 220.035

Puopuieramy Ratio = Snannoiden’s und

total Asse

Snaugnoidens Fund = 2416-31

Total Asset = 10037-88

= 241631
10033.88

Fonmula = Sharenoidemas fund

To tal Ager

Puopuierany Ratio

31. INTEREST COUERAGE À

Ino intenent coutnage mario isa finan eee

APS OMS canos ability to aby enger

iin interas obligations on ousionding du +

Tt is corculared by dividing by company? earning

borane intevest and tan (rainy ey mitos, €

[teng teem Pert =A hignen intenest covenage mario
indicates @ songen obility © ousm inreneas
Payment Suggesting Lowen cinoncion wis and a pera
| Capacity +0 Serutice debt: consequensiy a tomienmatio
may signal eorentia\ diFFicbivies in mecs) incenest
obligation.

EXA MeLE

[from ms following detail caicuiare LCR
lb Net Puoit aprer tam = 2 60000
IE tong tenm debt = 100000 |-
tam Rake = 404

[=

VU CRTC
= 160000

ICR = 250000
50000

NF PuoFit BeroHe tan = 60000] 694
= = (00000 = +6? times.

NP BIT = 100000 + 10000 = 260000

FouMUIA = Puofik Berone intemest and Ton

inkenest on long tehmDeb+

32. DEBT TOCAPITAL EMPLOYE D a

Te Debt to capital employed Raro ew

Ë Mae ME PHaporion OF debr mar A business
O A is à measunamant à

O EE ny cating
companys intesest and dividing ir vy eine

Tempiayed: Total capital is on intents Beaning debe

— lus Shanthoidens equity

Lang lso none À SEES Sho nd
capitan empioged 2

= 2313 = 202024500)
BIG 41009794 ocanız.ıa

Financiar mei

[ 0: 0000024

eH
TFORN2022%

ir Shareholders Fund + Debe
eng tem Debt
capital employed.

= 39:60 tanioy9-45) = 33.55 = 0003345
2985 + 9909-14 394574

Foumutab = lo

34. NVENTORY
—WRNOVER Ratios. om
IEEE to su Amount q Mme. that passes
ds conchas. by a company
Juntil (8 $014: Me inuestany Tunnouen gatios is tw pepe
q IMPOR y. has sold and mepienished ts i

pecifie amount q time
stan as 4

FESTA

Ausnage Inucatorcy

ABE tamenny hadan ausmage inventen, q $
dining ti yean and cost 4 good. scid 4 $ 6000

Flaute inventor, tunncuen Ra ?

Tnueniosy Tunamen RAD = werd Reino co

Given > os = 600000 5

Aug: Inventor = 150000

Inventor, Tuta Ratio = coconce = 4

De cain see inf lunnelle Giro

35. AUCHAGE Thad e Receivable

Giuin> chediv aros 21556
FS Aug traders 13-12

MOO - un re

Avg made Receivable
Mau
Bug te = 4006
ee = 1.205
10:96

ee

FRSSOMING cuedir REO as entine REG

edit Pellenas cuco operation

Avenage Tuade geceivabie.

36. eun Ratio >
fae tagable Tasinonso, ovio da aio insen an courte

exéditon Tuxnousn gare
ue ue q time
Te pusiners is paying ort its cneditonn on supmien.
in ascoumsing period:

le ae shoot sem dents thor a businana
u.

Pinade Payable cannot be used

Mention anytning abour purchase.

er
Ruenage Tnade Payavie

EMAMPLE > =
NEW Horizon Puk thd nas mepomted annual cwedir purchases
4 2800007 I- and Purchase Return = 40000 1- vegining
‘account Payable = 20000 und ending Balance = 30090
Ans) 156000 40000 = 2100007
Bug Account Payable = 20000 4 30000

2
—

| Becount = ner anedir purchase

Payabie Aug made Payable

= 280007

37. asia Shews erticient ure
tow nano shouts

=

we working capital
nesricient une,

Rewanus fom Openation
Wonling capita

Revenue Fuom operation = 218.56
Wionking capital = 46:48

Ex Me
21-56 S695
Hoag

| Revenue For Overation,
GtouKing Capital

nue om Openayori = 452.41
5:45

38. company ts
Abset mone effect ua

_ TEOR=2023
ko E

Giyan
| Finedinsser

[REO
Fimed Asser

“HOR 2022:

REO
Eimed Asser Fined Ass
W914 3:86 +0.
| RFo

Fined Asset

39. a financial Raro Mar
na mu eFFic ar which company
cab use is equity Funding to genanar sales. Ir
Les Hmores the opeHäling efficiency q a company uia-
Lite allecanen 4 equity capital

Given) @Fo = 219-66
GE = 1009913:13

| REO = 20.56 Co
capital employed 10081718

vé

lero Given) RFO = 45241
capital employed CE = 9945-34

= 00465.

40. mimGROSS PROFIT RATOS
| then auor euarit nano mesero to me nelarionship
Fetutsen one Heuenu Fm operaron. win eos
poe tanned by an entenpuises - Me dites
—beruaen ma sales an entenpuse» and cost q good
— Sold —mesults in the companys guess profit mamo
PRE dus profit mario iS an enample puoyitabii

4 Pose x 180
E Reunus strom openaron

Y did nor provide
D nd inamect empenses in mein Ple

ESCAMPLES

EC tid veponted- a guoss puofir 4 300000 and.
sales q, 500000 I-

RICO Cross Prot

Ans) anos Priopir
Reuenue born op:

41. Trading and Profit| Lose accounts ane a
Belle great
@ Income Statement x

@or0°0.0°0.9r0r0.06.0:

fading Account
uote ono Account

Trading Account iS prapaned for |
calculating guoss fuoti on quoss loss!
auising om incunmed as a uesult or
trading activities 4, a business: _!

account ian account int |
Lich all grains and tosses ane collected, !
in ondex toascentain the er2&sS of gain |
Oe 108988 of toser ovem gain- |

42. ET_PROFIT RATIOS me

“OF Her Profit conned. on Reuenue

BON indicalóns q ousna erriciency q the Buninet
fit beiten du business: 3+ helps in dateno
Jeny q he Suxness.

et Past afte san X 100

REO
(Ne Hobie arten tam =141-29
un 29-56
1429 ion = 64 ey
ES 7
¿E —

I"FOR=2029°

[Met Auorie after tom y 100

REO

All rec euosiz arten tam = 20:00
REO = 462.24

Buu69 „100 =-$6:13.
CPE

43. hen inuestment assesses cucnall profitability q a Busine
une» hour efficiency the nasouncen y me business aha
fued: Roı iS à fait measure q He profitability q any

cer with the Uso thar the peryokmance q die

indushues ay be companed-

BUCH Before intenent Tan x (00!

capital empusyed

Pont Berou Tan = 184-20
[capital employed = 100981413

184.20
(00991313

FOR- 2022 +
Puotit Befon ram

capital employed

oo = 220182,

PuoRir Berane tan= 410-06
capital Employed = 9945-34

HI4-05 xioo =

Correa

44. COMMENTS

4) Gunnent Ratios
WE know, canment Ratio = cunment Asser
<unnent liability
we can notice the cumuent Ratioh has decreased
fuom O€1t4 to 0.3334 in 2023 , suggenting
fa potential liquidity concern as _cunnant ASser
may ke insufficient to covem shore Een liabiliti
gt is essential to assess the specific component
contuiburing to Mis change Fon à compaenesive
understanding: —~
2) Quick Ratios.
we Know Quick Ratio = Quick Asser. a.
cumnent Liabitities
Ue con notice Me quick Ratio has olbo declinsl from
in 2022 40 0-303:4 is 2023: nis indicates

CEE
in_sompuny*s ability + meer

a potential neduction
js Mont tom obligations using,
assers, emcluding inventowy. A Lower q,
Janay suggest incueased financial Risk
Mhannant funmen enprínatien q company*s

liquidity —qronagorén

wick Ratio

45. uit Rasto La,

Weuohiced mar Debr to Equity Rato has desreon]
ftom 0:0083:4 in 2020 so 2023 -> 0.0022:2

HIS declining shows an improuememe in Einand
Shuuctune-, indicaron a towen neliance on deb
Melotiuc to equity - A Lowen nelance on debs
Meliance is _uiewed positiuug Howeuen, ds
eruislol to consider industry benchmank and Ihe.
@mpany?s specific cincumstances fon a ampuener|
analysis.

#) Working Capital tunnousn Ratio -
y aKING capital Tumeun Ratio = Auen: oper
usan ng cap
The working copitas wwmnouer Ratiob nan sign ikkan
deeneased bom 26:08 in 2022 so 5:33 In 2029
Mis declining suggest a notable change in how
te company to Alone is uo micing

capital genenared sales

46. 6) Nek fuofit Ratios

in_nek Puofit Katio from 36:13 in 2022 to
Lin 2028 moises concerns about the. company ?s
[amafitabitity: these may induces enpenses „a drop sale
Jim change. in tha co stuucture hese may impuoue.
| pmofitabitity in coming preriod

nel Net Puofit Rasies = ner Puorit aftemión x00
— es ED

+) Return on Snvestmest

The notable decheases in Mu «emun en inuestment
(ROD _fuom 4-21 in 1922 to £82 in 2023 signals
a substantiat dectino in company?s efficiency in
genemating merunns nelanue to NS inuesemenr
GS uch to delve deepen. fuse issues is
essential com emhandng R01 and Ensune
Sustainable value omgañon gor invesioms

5) fuoprietany Ralios
The signiticane incnease in puopmicrasy Larios bo
42-544 in 2022 te 62:894 in 2023 Suggest mar
me company -has nelied on equity Financing
mames Hoh debr vo fund its asset duaing wm
geccified period: Altennariucly it might

Hertect incHeased bhamenoidem

indasiment om uerained eaunings

47. 1) DEBT TO CAPITAL Empinyen —

is 2023|
‘on_in. company >s mel tance |
total capital emptoyea:

Ate q wiecrion q amount
¡pmecleuobie during mu spedtied period

(E AAA

pine decease Cin Fined asser funnoucn nario
PROM 10-39 in 2022 to 54% in 202» Sugaesr a

I nedüeHlon in efiuient 4 yenenating sales from

—Fimed asset dining me specifica period

12) Capital emptied Tumncuen Parto -

The Significant decrease in _capitor emplguel
Unnpuor nato from 00459 in 2022 + 0-0001164
In 2023 sugsests a Substantiaa eduction in jus
erelctency La genenarina sales in ouoparcicn 4
[to tatal capital empioyed “ing specified penis

BN Retuun on invebt ment
lau can pe seen à significant incmease in au rus
Segment 4, company and neGsen can be improusd
lotir ePpecienuy, com WAWHON, inseneaned
hate om Heyne and peudent management

50. segment Repouting is me disetosuue public. companies”
Key units on segment and is. based on

Financial detaits

Aa" heguiatony nequiuemente.

a au gon. each
business unit and decide on tnéin investment acoudingiy

necia tenonting helps me company's staxenad

of ohganization's mesults

* eeuide infoxmation to staxeh
4 exganications:

[e make dscounts move _tuanspartent and undenstable.
TO make vette decision
TO analysis 4_Ine risk ond Returns
[= analgreexotit and toss making units!

older about important unite

making

51. foundation or stakeholder
pualie ereaHon- With oven seven decades of nes.

business “practices oun businesses hoe grown,

pouemhouke in wide Range:

23

#2

o_o
RE insomance
Housing, Finance

ee

Gene AT insunance “Stock and See

Health insurance.

53. ‘SEGMENT PROFIT FORTHE YEAR 2022 \

54. 27%

Segment Report sos
Yeon ended
51 Manch 2028.
M General Insurance Broking

Life insurance
Stock and Securities Broking

MNBFC
Housing Finance
M Asset Management

* Health Insurance
M Other Financial Services

55. [0 Common Size Statement Reunue:-
tga Bina noue
4 Guns (Yea 1 man 2028)
BEGWENTS Teevense [calculations ER
lanere — nacer] 9996-97 arco mai
Boost-es

À Hewaing Finance 1408.26 | 106.28 «son eee
loose

Wie nsunance e409 |us4g9-9 x100 |Sro6t
20089:63

[ay asset maragenent | 19913 | 130913 , 100. qa
Boose-<+

enews insunance [imma cra-aq 100 2.081:
oosges —

cares

PD stock ond seamines [266-96 | 260-26 =
Be
lo) Heath émane [2562-08 oser , oo | 4-62

ESC

lp ren

1) omen Financia sevice} 180: +8

ELN

TOTAL ooëter

‚nen! x 100:
Total Revenus,

56. Aditya Binia Group
“commonsize statement 4 Reuenue (Fon tne year end 20:

seunenz

Revenue

|
EA

lay NBEC
(6) Housing finance

le ue insunance.

IM asset management

© Genenau insunance

IB stoue and secuities

19) Health insumance.

b) omen Financial semis
TOTAL

TEN

vase

ES

105-56

6391-40

2339-48

169316

929.26

586 , 100

mere

IAG x 100
Reese
laa96-43 x 100
2acra:e
1405-98 x too
Besse

|€41-40 x 100
nocaac

agaun y too
FE

11632:16 y 100
nesses

26 x 100

CEE

3638.6

+ Formula = Segment Revenue, 100

Total Revenue,

raz |
Ena

509

57. = Aditya Gila capita

common eine statement 4 Profit
“SEGMENT Pate | cclediavion [Ar
a NSFC 2090-18 | 2090-18 rio | 36:28
? Gores
sing Finance 30°63 | 09-59 „ion | 5:08
EEES
fo ike insurance Weds [asas , 108 | 3-21
GUESS
(D Asse manegemens Fase [ages gie | cn
CRE
© Genevat insurance ana | ame „io | sa
conte
Ey steucond seruuines | AGG? | ges io | 00%
Hones
Beat insunance [Aro] ron , 100 | 3:52
ETE
Omen Financial semuico| 2999-92] ansc-a2 aser
TOTAL Gloves | _eworsy

% foumula = Gegment Pci aio
Total Pnorik 2

58. Aditya eine Guoue

commen size statement Puosir

ae, yen ended 31% M

L 5 Si mow ara
SEGMENT Profit Hüleuvauions | ee
ner | tues sia | po io (52:81
erent

(D Housing Finance 269125 | 26926 „wo | 901
err

(0 Gite insurance Vause | 12039 io | 615 1
avan

la) Asset management | 294-41 | 244-31 too [21-49 4
arcs

ly Genewat insuance | 30:02 | 5602 yioo | 3: 021
Bryan

Derek ond seu | 35-68 | secs „wo [1251
CITE

A CA | 1084
ELITES

[invetnen sinandarsemice| 218030 | 10:26 Le | 2238
Torar dou | 244290

59. SEGMENT ASSET Cros]

o NBro “| #86245] sagas Joo | usa
18213183

[vowing Finonce [1204921 | gagna 100 | Fer
mos

te insurance. #51938 seiagas yoo | 0125
E

Hagens Jana | ug 39 „ins | 1:60
IDEE mE

la Genes incusance | 266-50 | 265.30 2100 | 0-140
ARS

E) sto ond secunivits [163189 | asgrsa 100

| CESEN

+) Heath insunance [894 | S2quos roo [126

DEE

m Othen Financias seruice = | rusos «100 | 0-944
TOTAL 192 tersa naıaı.sa

This is the segment Asser fon the veau ended 2012-23
le Fonmula ured -

| Segment asset , 100 3
_ Totaı Asser

60. SEGRENT Asser

one semaraz |Sensı.a2 „oo | 20:76

D Housing finance |i262mes [uasaues „ion [ee |
ino.

re insurance 6662408] eagamos yıoo | 428
Kerl

[asset manasemen | 2404-21 [aus „io | 1:09
Een

© Genau insunanee meses [259-05 quo [os
EA

D #akond securities _|1488:80 [nasse x ico [cor
LEE

fs) Heath insurance [189289 | 12224 yo | 121
CTC

In) Omen Hinanciat senuice| 1207-30 | 1303.36 x 100. | 0-92
Táro0: +9

TOTAL DIT 5
[> Fonmuso. >
| Segment asset , 100

| wa asser 4

61. IEG fon the year ended 3:

a

SEGMENT aan

amero Error)

1210816

10 te insunance [132 6:30

Io aser monagenm | 222.36

General insurance | 194-96

(9 Sex ond secunites [1254-24

D Mes insurance [2123-24

(oie einanciar sevice] 600.01

2609-37 , 100
16099416
Iles y 100
Weoaa que
3926-20 x 100
Teena: le
22-35 „100
Técaquite
16425 x too
rose

1264-29 100
Téoaquie

[2129-29 100
16032410

Soon

T6084. 16

Toray 1604441

45:06

une

0-38

0.096

M Segment _tiobilities „100
Total tiapilivies

ng

62. SEGHENT

Gagne] cnicocarion 7
piero ——— rose ions „1 [37-98
E. re vanese
How inanse _ jiosea:so| toseaso ,100 | 26
ii ETES

© Ute insmome __|62939-30| 6223200 4100 50:56
“LR ETES

A ASsemanagemm… | aau-6s | ones , ro» ote
‘i ET

lo Gene insunenee 16619 | seeis ico fonts
E ¿a interet
1 Stock ona secuntin | 1192-00 | mass „100 | o-a6
EG lig Tiuoraga
a) Hegithinsumnce [1936-40 | 1326-00 100 | 1-04

Tora
I» othen financier senie| 62-96 | Men as 100. |0:2%
E

1240935

63. capital = Total Asse = Total Gan?
employed abilities

2023

SEGMENTS [carat eno yes

@ _N@re 7255.97

D Housing Finance 19104 -16

Brute" insunance #1925 30
OD Asser management | 200.35

® Genenal inewnance 454-756

BS stock and secanities 1254-24

Sy meaun insurance 218 > 39

homer Franca) seuvice 600.01

64. | Total Total Gent
(CO Asset Liabilities

2022

SEGMENTO [pira employed

Ferre 4#093= 65
lb) Housing Finance 10869- 60
) Life insunance 62337-30

A) Asset management 14-63

Insananee 166.47

ley Genen

PL Stock and se 1192- 40.

" 1336-40

163.55

9] Heart

Nomen Finance

2

65. RETURN on
Investment

On and Internen.

Betone
Met Beton.

i
4100

emPioy ed

SEGMENT

TRearcy

mons 7

Re

a) NBFG

2090-18
3256 9-93

| er

2) Housing Finance

308-63

aang io |

2.54

€) life insurance

196.45
W925 30

x100 |

CEE

a) Asset manager

mer

393-86
122738

353-03

e) Genenat insurance]

CE
184.35

x100

62-84

E) Stock and

seuutries

1254-24

Here on

pa

) Health insumance)

(218-010)

aaa * 100

m othen financial

2386.42

Senvices.

09:01

x 100|

66. RETURN en
(Unsestmene

Following ane Ge ihe me dal

capital

employed

teldred «e

SeanenT

CALCULATIONS

ES

TE
9093-6.

Housing Finance

53:28, 100
10969 6d

9 lite insurance

13485 x 100

6239-20

a ASS er manageme

u,

e) Geneuat Msunance| SE

El Stock and secuniy

gy Hear insurance

hom Financial

67. ®

abit,

Les

use à
361
wu 1

one a

o-096 a.
0:3 4

—[o-ace
a von 4
45-63 4 os? 4
MZ —
Revenue Asse Tapa]
rune aver | mass
(| Housing Insumance | 5-134 CES | sas 4
(2) life Insunance | 52.3% 4622 + | 60.06 +
asset management | 5-034 teat | on? u
(6) Gerena insumance | 2-414 tex | ou +
(6) stock and secunities | 0-4 wol | 0.064
6) IHealın insurance | 6-89. lassie | ont
1.994 424 | 0-034

100) lomen- Financial

68. M NSP, common ite statement fon Revenue
from 2421 in 2022 to 29-41 in 2023 suggest
a positive trend : mis gmewn in me propor
FA meuenue welative to me toral indicate
impuoue efficiency on highen share 4 sales
in ne company. financial stwucrune - EF could be
positive indicaron Fou sraxenciden”, showcasting
Me companys ability to genémate mora
eunue company to otugr component in its
Financial Statement
b> Housing Finance: , decueaso fom 513% in 1022 es
4-64 in 2628 fon Aditya Binla copitas company
Suggest a constraction in me proportion of

housing finan ce within mu company’s

puinall Finaral stmwetune, Ihe dedining
may wise question vous fattous infidencia
Perfonman® o Hs nouting finance

69. D ufe insunaace _
A morale decae Suggest a meduced pnoponsion
q asser unde management indicating a change
in companys asset allocation

% aenenoi insunanes Es
2000 > es
1013 3.2064
A décline in the genenal insunance segment may

HSE Consideration abow Farrer influencing
this neduction -

by eatin snsunanee
A significant Insusane sugg@St a gro uring empbari
cm mein insumance «indicating stnai-egic foun
ou manıcer opte:

1 en Financial secumities
norable deease In tw omen
Einandal seamity segment emerapts
funthen inusstigating into me
spedfib component contmiburing
to whed—thange:

ouenal these Vaso
shift in Me company ponttolio
composition , ROSSiDIy dniven by mankır
dynamics „smategje decision om

change in en fatutenence

71. [la segment Resutr
[DNBEC segmentu Resulr

|BeSignificant decease in Ma oucnau Bee
Segment Hesult indicates a notable Shirts
[ins company es Financial neues mancı

D housing Finance. Segmens neu

ARR Ing enana coment nes
Ban elal RATE El mean on perd ou
in nis specific Anandal secos,

3) úFe tnsuuance
Asp stontias
Er

Segment Resuir
ihexeono in life insuuance segme
indicates significant.

guau on impsovernel
in vés secton.

H) Asser management Segment Result.

B Shanp dectiare In ine arse management
Segmenk Hesult implies a majon adjunmen +
Bi change in the company 28 asser Managemen
peiyonmance

5) Genenal_tneurance segment Rasult

Maine tn generat insunances han neue
uggecar porensia! challenges om ghangen in is
EW svecice anta. q business.

Stock and seasnity Segment
decrease may indicated.
adju»ment th investment stars

oi O stereo]

72. Acne

Segment Results for the year 2022

WE

ET aser mansgement

Segment Results for the year2023 * 4

73. (SEGMENT ASSET

5 = NBFE= The wise arcs segment acter From 493 |
À in 2024 to 46-94% in 2029 Suggest robust KWH
Peet tree re: may ico]
Pay Seer capital deployment, simategic num]
O needs financial stnengi> sad sravilivry

Fon Marc

sue Finance = We ave In the houning finance |
Segment asser from Ses in oer to aetr ||
Suggest a potentioi adusrment In asset |
ollutaation om aaFt in the Faut 4 housing
Finance segment, change may pethfiuenced
bY manker dynamics on omes fácton impacting

Pal en eu o e | À
Fons mu
ee ue
|
O ne
on ; |
ne A |

74. © dci iaa
E AAA
er access mana
@ ni company Teis mit may indicares changes in
© investment strategies on manner condition ajfecrino
ee.

ER Be from..0-164- in

O 2010 fo 14s: in 2029. indicates a manginar deain
oinine nelanve Importance dh me general insunance
EDER in me company 's coreo: ws. sma.

© chit may be infiuenced ky uantous-Facrons such

O), as roriot dynamic

Wr stoce and secunities du desine in segment asser
© o fam stock and Secniries from LOL in sora
@ in 2022 suggests a Sight neduction pars,
mn Then CH focus in mis segment: This Mir |

wid be intuenced by mangein Männer condi tte
Os non Imswnonce me income in me scament ote
| cy Mean isunance in segment as fuam 4:31 fr

Don do 2561 in 2028 indicores Aou i
Company :s com

o: The empansion

à Qi Hinanciat service Ine decos irr segme
fom 2°92 in 2022 109-39

H HO Hu heath ingunance

Aly be dujuen by ineueace Aemond|

fon pmen Financia sen

acusa a sugar contgaton In esrapanyas

Que on menso on porta

75. A SEGMENT unsures

5 UNBFC - me incurase tom 33-967
IM OLE ts 45.06 in 202% suggest noranıe ||
Smpansion In the company Finan cou
obligation within we naec segmenn- The wise
Mas be IndicaHus 4 ineneased ono wing
„business. en pasion on onifkin me company «e
financiar Stucrune

ONG inane ose vois 192022
10 #36 in 2028 indicaeo growth in Finaneios.
obligaron tuilbino the specific. Segment: Mis pick
May be dniuan ky incueased leading activities ,
business ampanslon on adjuarment in Financial srnuene-
nelated to finance ho ue

Pe tife Insunance = The dechzone In ite insurance segment
Hablılıy Fer 50.861: in 2020 to wivez4. in 2023, indicate |
aueduchon In tae Finandos onigaen within He tire
ingunanee segment- Més declince-may be infuenced
by many various Factons

© A9%et Hongement - \he insewfe in Asser management
Indicates a slight grown the Anandan obiigaion
within His Seg ment : Tnenease ia due to Increase
esse into management MS in inweistmen. |
Strategies - |

76. one 0

Segment Asset for the year 2022 A)

Lie mean
ae

Housing france

Segment Asset for the year 2023 n

77. General insurance —

The increase fom. 0:09 in 1022 ro 0:13
in %2% indicates à sigh grown in
Financiar obiigetion within generat insichane
moy Inenease UNdeHuiniting aetúities and
change in wis expowure

N Stock and Secunifres

Me incissane, in stock and Securities From

OR in tore to 96% In 2023 indicates a siighr
quoutth in Financial obligation wimin specific seg
Tis mise may be infuanced such~thange in
marker condition .

"Health insurance. 1
The docutabes from Mau in 2022 to 10771: in 2023!
indicales Stighiy change. meduciión in financial ota!

suiinin tis sement mis maybe Infuence A vy y
change undarusiting puacices , tre: e

In conclusion the analysis q segment Maiti neucalo
dynamic. ShiEtS wine tempany!s FinOnctal Structure. acho
uahieud stcions: norabie y Hse company _MeSponsive ness
[to mann conditien and srnaregie decision is
fewidend in Hu Fuictuctten obyemued jn housing Finang
ie insurance, asset management , general managen
and health isunante segment sour (hry

78. Segment liabilities

Ueinsunnee

Segment liabilities for the year 2023

79. |
$ 4
FUTURE PROJECHONS+, À
+
NBEC
Based em puouidod data, it appears thar MBÉL Segment
enpenignced gaamih in Helene but a densose in puofit
org iuilh inewtase in —poth asset and Uobit ties
lo impuoua famine puojectión 9 would Hicommund we
company kotumses m eptimising epenahemal efficiency
to enhänæ propitabitiry: Addihemally , srnaregie
management and asset and tiability balancing mausd as
condened $6 ensune Sustainable growth

uz
} HOUSING INSURANCE
Considetsing Hıe decrease in segment nenas, proper and-
stigntly changes in Segment asset and ability penceniagl
sou housing insurance segment, L would uoconmed
Hu company foruses_om Strateg
nto manker segments, enhan.cing product
Honiloning —indusmy tends, adapting to neg
change» “and emprasiting cuntemes - centuic
can fulttnen stmangn ten tha company?s Positior

TIEE INSURANCE
a
polie and change in segment asset ond liability peucentag
AA AA
[stmategics : wor aprimiting measures and eperarion at
Jerricioney impnougmenrs ane essential Fon incuoostn

Louorttabi 4 ; Bo. and ability 4 Ue insurance

80. ASSET MANAGEMENTS

Wien ome decking “iM seamen neuenue.. puorit and

changes in Asset and liabilities percentage fox Asser

management, à wewld sugges Lomeony howd Aocuse,

mont em shhategic initlatiues- opt containment

meonungs Has _Optinal Lines openational processes

ane ensensdar ton Imputuing puotlbility ~ Additionally
y con _stongmening dient relationship —#naugte

personalised. series. — —

mr

3 CENERAL Insurance

yen Me decmease in segment uen, propit and
changes In asser and Udbility senentane» fm Genes
insunahed» E mecommend smaregic acHan €
impalement das company should sonsiden netining
ts —undetuuilingstuaregien , enplaxing neu mnt er
coment: Impierneniina cov efectiva techr
tecanagigs., Huy dhoued adapt to Higuioion, site
and MAS in cabrera conte —serslces may-Funher
strenglian tae General inounonce

=

STOCK and SECURITIES Es
Womponing me data fon me stock and seaunity,
2022 and 123 tone>s desiining in segment

"hot asser and tiavility pencenrages The company
must consider ruining. ‘tS ‘hategies Enplouing
diueune setunitie» Ind enhondiag Hise mangement
Land saying updated on manker tend cor
contribute 40 bébés penyorumance

cae

81. 5 HERUM INSURANCE

OTHER FINANCIAL SERUICES

83. LUSION

Accomding to Professor WH Repautnic , ‘A puojest

is G@uhole hearted puosperous pumposetul_ackvity
enceeeding ins a social environment?

e point oF view of student a Pmocect can be
involing_pmacticas emoblem

form
punposerus leatining activity
planned and camied out in a weal life manne
© achieve specific goals: the puatcr isa compiction
of a stud

has ken helpfull in understanding
and objectives or Finan cias

is beiten

This _ewoject wouk.
the meaning. technique
starement in a manne which

analysis of Financial Statement is ME pmocess 0
undenstanding Finandal analysis which ane on follows =

- sudging the eomning capacity.
2. Judging manageniar efficiency
fe tnivia- Fim com pauisons

4 under stable
Is. Juging shont term and ong tem. E

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