Research Journal of Economics & Business Studies - RJEBS - The ...
Research Journal of Economics & Business Studies - RJEBS - The ...
Research Journal of Economics & Business Studies - RJEBS - The ...
You also want an ePaper? Increase the reach of your titles
YUMPU automatically turns print PDFs into web optimized ePapers that Google loves.
TABLE.2. SCHEDULE OF CHANGES IN WORKING CAPITAL FOR THE YEAR 2005-06 &<br />
2006-07<br />
( Rs in lakhs)<br />
PARTICULARS 31-03-2006 31-03-2007 INCREASE DECREASE<br />
Current assets loan &advances<br />
:<br />
a. Inventories<br />
b. Sundry debtors<br />
c. Cash & bank balances<br />
d. Other current assets<br />
e. Loan & advances<br />
Total current assets :<br />
Current liabilities & advances<br />
a. Current liability<br />
b. Provision<br />
Total current liabilities<br />
Working capital (current asset<br />
1047.57<br />
19620.68<br />
47214.28<br />
8298.82<br />
8822.82<br />
85003.72<br />
12457.10<br />
4943.23<br />
17400.33<br />
2258.98<br />
22972.14<br />
39855.44<br />
12737.44<br />
11832.47<br />
89656.47<br />
1499.23<br />
3797.95<br />
18797.18<br />
67603.39 70859.29<br />
1211.41<br />
3351.46<br />
4438.62<br />
3009.65<br />
1145.28<br />
7358.39<br />
2542.13<br />
–current liability)<br />
Increase in working capital 3255.90<br />
Source: worked out from annual reports <strong>of</strong> DCI<br />
INTERPRETATION:<br />
Regarding current assets, loans & advances there has been an increase in sundry debtors, other current<br />
assets, loans, advances; there has been a decrease in cash & bank balances. Regarding current<br />
liabilities & provisions there has been an increase in current liabilities &decrease in provisions. <strong>The</strong>re<br />
has been increase in working capital by 3255.90 lakhs.<br />
TABLE.3. SCHEDULE OF CHANGES IN WORKING CAPITAL FOR THE YEAR 2006-07<br />
&2007-08<br />
(Rs in lakhs)<br />
Particulars 31-03-2007 31-03-2008 increase decrease<br />
Current asset , loans &advances:<br />
a. Inventories<br />
b. Sundry debtors<br />
c. Cash & bank balance<br />
d. Other current assets<br />
e. Loan & advances<br />
Total current asset<br />
Current liabilities &advances<br />
a. Current liabilities<br />
b. Provisions<br />
Total current liabilities<br />
Working capital ( current asset – current liabilities)<br />
2258.98<br />
22972.14<br />
39855.44<br />
12737.44<br />
11832.47<br />
89656.47<br />
14999.23<br />
3797.95<br />
18797.18<br />
2956.00<br />
295659.33<br />
27340.94<br />
13452.25<br />
15955.01<br />
89363.53<br />
19822.65<br />
3180.89<br />
23003.54<br />
70859.59 66359.99<br />
4499.66<br />
697.02<br />
6687.89<br />
714.81<br />
4122.54<br />
617.06<br />
12514.50<br />
4823.42<br />
Decrease in working capital<br />
Source: worked out from annual reports <strong>of</strong> DCI<br />
INTERPRETATION:<br />
Regarding current asset loan & advances there has been an increase in sundry debtors, inventories,<br />
other current assets & loans & advances. <strong>The</strong>re has been a decrease in cash & bank balance. Regarding<br />
current liabilities & provisions there has been an increase in current liabilities & decrease in<br />
provisions. <strong>The</strong>re has been a decrease in working capital by 4499.66lakhs.<br />
www.theinternationaljournal.org > <strong>RJEBS</strong>: Volume: 02, Number: 09, July-2013 Page 86
Change language