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Dept. Of BBA Jan-April 2018 Bibliography Vijaya Kumar, A. (1996). Assessment of

Dept. Of BBA Jan-April 2018 Bibliography Vijaya Kumar, A. (1996). Assessment of corporate liquidity-a discriminant analysis approach. MANAGEMENT ACCOUNTANT-CALCUTTA-, 31, 589-591. Pratheepkanth (2011). Impact of capital structure on financial performance of the listed trading companies in Sri Colombo. International Journal of Scientific and Research Publications, 3(5), 35-43. Singh, A. B., & Tandon, P. (2012). A study of financial performance: A comparative analysis of SBI and ICICI Bank. International Journal of Marketing, Financial Services & Management Research, 1(11), 56-71. Dastgir, M., Momeni, M., Danashvar, S., & Sarokolaei, A. M. (2012). Analyzing Financial Statements by Using Window data Envelopment Analysis Model (Output Oriented BCC) Evidence from Iran. Journal of Basic and Applied Scientific Research, 12, 12049-12055. Zafar, T. S. M., & Khalid, S. M. (2012). A Comparative Evaluation of Financial Performance and Market Value of Maruti and Tata Company. Bookman International Journal of Accounts, Economics & Business Management, 1(1), 7-16. Dr. Dhevika, Dr Latasri and Dr Gayathri (2013). A study on liquidity and profitability of selected Indian cement companies: A Regression modeling approach. Int. J. Econom. Comm. Managnt, 1(1), 24. Niresh, A., & Thirunavukkarasu, V. (2014). Firm size and profitability: A study of listed manufacturing firms in Sri Lanka. Saravanan, S. S., & Abarna, J. (2014). A Study on Liquidity Analysis of Selected Automobile Companies in India. Indian Journal of Applied Research, 4(2), 6-8. Owolabi, S. A., & Obida, S. S. (2012). Liquidity management and corporate profitability: Case study of selected manufacturing companies listed on the Nigerian stock exchange. Business Management Dynamics, 2(2), 10-25. Kumbirai, M. (2010). A financial ratio analysis of commercial bank performance in South Africa. African Review of Economics and Finance, 2(1), 30-53. Nazir, T. (2010). Analyzing Financial Performance of Commercial Banks in India: Application of CAMEL Model. Pakistan Journal of Commerce & Social Sciences, 4(1). Dept. Of BBA Jan-April 2018 Sori, Z. M., Hamid, M. A. A., Nasir, A. M., Yusoff, A., Hashim, N., Said, R. M., & Daud, Z. M. (2008). Accountability in the post Malaysian code on corporate governance: The role of audit committee/independent directors. European Journal of Economics, Finance and Administrative Sciences, 13, 19-29. Chandrasekaran, R., MANIMANNA, G., & PRIYA, R. (2013). Indian Industrial Position on the Basis of Financial Ratios: A Data Mining Approach. International Journal of Statistika and Mathematika, 7(3). Dept. Of BBA Jan-April 2018 Annexure 1.1 Consolidated Balance Sheet of HCG Enterprises Ltd. Assets Non Current Assets 2017 2016 2015 a) Property, Plant & Equipment 6170.07 5193.87 4413.01 b) Capital work- in-progress 1482.26 1208.58 423.09 c) Goodwill 608.88 608.88 734.45 d) Other Intangible Assets 68.07 26.88 33.78 e) Financial Assets i) Investmetns 39.54 36.32 1.2 ii) Loans 29.3 22.16 22.16 iii) Other Financial Assets 478.57 309.51 289.32 f) Deferred Tax Assets (Net) 167.09 164.31 105.69 g) Current Tax Assets (Net) 261.33 302.2 231.41 h) Other Non- Current Assets 517.53 289.81 191.48 Total Non - Current Assets 9822.64 8162.52 6445.59 Current Assets a) Inventories 187.69 133.5 145.53 b) Financial assets 1) Investments 74.91 600.25 0 2) Trade receivables 1032.2 695.42 552.65 3) Cash and cash equivalents 852.22 576.07 247.53 4) Loans 20.2 18.88 8.52 5) Other financial asstes 138.52 150.76 106.6 c) Other current assets 136.03 98.64 71.76 Total Current Assets (A) 2441.77 2273.52 1132.59 Total Assets 12264.41 10436.04 7578.18 Dept. Of BBA Jan-April 2018 Equity And Liabilities Equity a) Equity Share Capital 857.13 850.76 699.84 b) Other Equity 3469.47 3407.48 1122.42 Equity attributable to owners of the Company 4326.6 4258.24 1822.26 Non-controlling interests 574.62 326.9 252.77 Total Equity 4901.22 4585.14 2075.03 Liabilities Non-Current Liabilities a) Financial Liabilities i) Borrowings 2833.82 2458.34 2658.83 ii) Other Financial Liabilities 801.18 728.91 972.11 b) Provisions 30.46 28.95 22.64 c) Deferred Tax Liabilities(Net) 11.7 6.44 5.04 Total Non - Current Liabilities 3677.16 3222.64 3658.62 Current Liabilities a) Financial Liabilities 1) Borrowings 416.29 371.8 292.71 2) Trade Payables 1410.44 1084.22 832.64 3) Other financial liabilities 1567.33 917.4 524.74 b) Other current liabilities 228.66 216.72 159.61 c) Provisions 49.4 38.12 34.23 d) Current tax liabilities 13.91 0 0.5 Total Current Liabilities (B) 3686.03 2628.26 1844.43 Total Liabilities 7363.19 5850.9 5503.05 Total Equity and Liabilities 12264.41 10436.04 7578.08 Dept. Of BBA Jan-April 2018 1.2 Comparative Balance Sheet of HCG Enterprises Ltd. Comparative Balance Sheet of Healthcare Global Enterprise Ltd. for the year ended 2016 INR in millions 31/03/15 31/03/16 Increase / (Decrease) % Change Assets : Non Current Assets a) Property, Plant & Equipment 4413.01 5193.87 780.86 17.69% b) Capital work-in-progress 423.09 1208.58 785.49 185.66% c) Goodwill 734.45 608.88 (125.57) -17.10% d) Other Intangible Assets 33.78 26.88 (6.90) -20.43% e) Financial Assets i) Investmetns 1.2 36.32 35.12 2926.67% ii) Loans 22.16 22.16 0.00 0.00% iii) Other Financial Assets 289.32 309.51 20.19 6.98% f) Deferred Tax Assets (Net) 105.69 164.31 58.62 55.46% g) Current Tax Assets (Net) 231.41 302.2 70.79 30.59% h) Other Non-Current Assets 191.48 289.81 98.33 51.35% Total Non - Current Assets 6445.59 8162.52 1716.93 26.64% Current Assets a) Inventories 145.53 133.5 (12.03) -8.27% b) Financial assets 1) Investments 0 600.25 600.25 - 2) Trade receivables 552.65 695.42 142.77 25.83% 3) Cash and cash equivalents 247.53 576.07 328.54 132.73% 4) Loans 8.52 18.88 10.36 121.60% 5) Other financial asstes 106.6 150.76 44.16 41.43% c) Other current assets 71.76 98.64 26.88 37.46% Total Current Assets (A) 1132.59 2273.52 1140.93 100.74% Total Assets 7578.18 10436.04 2857.86 37.71% Equity And Liabilities : Equity a) Equity Share Capital 699.84 850.76 150.92 21.56% b) Other Equity 1122.42 3407.48 2285.06 203.58% Equity attributable to owners of the Company 1822.26 4258.24 2435.98 133.68% Non-controlling interests 252.77 326.9 74.13 29.33% Total Equity 2075.03 4585.14 2510.11 120.97% Liabilities Non-Current Liabilities a) Financial Liabilities i) Borrowings 2658.83 2458.34 (200.49) -7.54% Dept. Of BBA Jan-April 2018 ii) Other Financial Liabilities 972.11 728.91 (243.20) -25.02% b) Provisions 22.64 28.95 6.31 27.87% c) Deferred Tax Liabilities(Net) 5.04 6.44 1.40 27.78% Total Non - Current Liabilities 3658.62 3222.64 (435.98) -11.92% Current Liabilities a) Financial Liabilities 1) Borrowings 292.71 371.8 79.09 27.02% 2) Trade Payables 832.64 1084.22 251.58 30.21% 3) Other financial liabilities 524.74 917.4 392.66 74.83% b) Other current liabilities 159.61 216.72 57.11 35.78% c) Provisions 34.23 38.12 3.89 11.36% d) Current tax liabilities 0.5 0 (0.50) -100.00% Total Current Liabilities (B) 1844.43 2628.26 783.83 42.50% Total Liabilities 5503.05 5850.9 347.85 6.32% Total Equity and Liabilities 7578.08 10436.04 2857.96 37.71% 1.3 Altman Z score parts Altman Z score parts 2017 2016 1.2 * (Working Capital/ Total Assets) -0.12 -0.04 1.4 * (Retained earnings/ Total Assets) -0.03 -0.07 0.6 * (Market Value of Equity / Book Value of Debt ) 2.83 2.58 0.999 * (Sales/Total Assets) 0.57 0.56 3.3 * (EBIT/Total Assets) 0.12 0.11 1.4 Zmijewski Model Parts Dept. Of BBA Jan-April 2018 Zmijewski Model Parts 2017 2016 2015 -4.336 (4.336) (4.336) (4.336) -4.513 * (Net Income/Total Assets) 2.612 2.543 3.122 5.679 * (Total Liabilities/Total Assets) 3.410 3.184 4.124 0.004 * (Current Assets/Current Liabilities) 0.003 0.003 0.002 uploads/Management/ bibliography 71 .pdf