ISC ACCOUNTS
PROJECT
2024-25
Name: Kamal Maan
Class: 12th E
Roll No: 14739
Submitted To: Ms Harinder Kaur
ACKNOWLEDGEMENT
I would like to express my profound gratitude to my teacher Ms.
Harinder Kaur and the school director who gave me the
opportunity to do this informative and thought provoking project
and also for their mentorship, monitoring and constant
encouragement throughout the course of the project. I got to learn
many new things and developed new skills as well. I am
deeply grateful to them.
INDEX Project
1 study : State bank Of
Company under
India Balance Sheet Comparative
Statements Common Size Statements
Ratio
Analysis
Project 2
Cash Flow
Statement Learning
Outcome
Bibliography Thank
You
PROJECT-1
COMMON SIZE
AND
COMPARTITIVE
BALANCE
SHEET
company
under study
HDFC Bank Limited, based in Mumbai, is India's largest
private sector bank by assets and the tenth-largest
globally by market capitalization as of May 2024,
valued at $145 billion. The Reserve Bank of India has
classified it as a Domestic Systemically Important Bank
(D-SIB). With over 173,000 employees, it is the
sixteenth largest employer in India, following its
acquisition of Housing Development Finance
Corporation.
balance sheet of
hdfc
Comparative
statements
Comparative Statements: These are financial
statements that present data for multiple
periods side by side, allowing for direct
comparison of performance over time. They
show trends, growth patterns, and changes in
financial position, helping stakeholders
analyze the company’s progress and
performance metrics.
COMME
NTS
A significant rise in total shareholder funds signals
robust capital accumulation. The increase in deposits
and advances reflects heightened customer confidence
and a proactive lending approach. However, a notable
surge in borrowings raises concerns regarding leverage
and financial risk. While gross NPAs have risen, the net
NPA ratio remains low, showcasing effective credit risk
management. Additionally, growth in both branches and
employees points to a solid expansion strategy. Overall,
the financial position appears strong, but ongoing
vigilance in asset quality and risk management is
essential to maintain this momentum.
COMMON SIZE
STATEMENTS
These financial statements present each line
item as a percentage of a base figure, such
as total assets for balance sheets or total
revenue for income statements. By
normalizing the data, they allow for
straightforward comparisons across different
companies and time periods, enabling users
to evaluate relative proportions and
performance irrespective of the business
size.
COMME
NTS
[Link] & Reserves: Growth indicates a
stronger
capital position, boosting the bank’s stability and
capacity for expansion.
[Link]: Although they remain the primary
funding
source, the decrease in percentage reflects a more
diverse funding strategy.
[Link]: Sharp increase, indicating a
strategic
shift in funding, potentially for loan expansion or
strategic initiatives.
[Link] & RBI Balances: Increase in liquidity,
crucial
for regulatory compliance and financial stability.
[Link]: A significant increase shows a
strategic focus on lending, contributing to revenue
[Link]: Reduced [Link] on securities,
indicating
a preference for higher returns from loans.
[Link] Assets: Decline in percentage points to
more
efficient use of non-core assets.
RATIO
ANALYSIS
COMME
NTS
[Link]-to-Equity Ratio: Increased from 0.74 to 1.50, indicating a significant increase
in leverage.
[Link] Ratio: Decreased from 2.03 to 1.62, suggesting a reduction in liquidity
cushion. [Link] Ratio: Increased from 1.22 to 1.32, indicating a better immediate liquidity
position. [Link] to Total Assets Ratio: Increased from 64.90% to 68.68%,
reflecting
proportion
a higher
of loans.
[Link] to Total Assets Ratio: Decreased from 20.96% to 19.42%,
showing
reduceda focus on investments.
[Link] to Total Assets Ratio: Improved from 11.36% to 12.17%, showing
stronger
capital adequacy.
[Link] to Total Liabilities Ratio: Decreased from 76.39% to 65.80%,
indicating
diversification
a of funding sources.
PROJECT 2
CASH FLOW
STATEMENT
LEARNING OUTCOME
[Link] has deepened my comprehension of financial ratios, enabling
me to assess liquidity, solvency, and efficiency through real data
analysis.
2.I have learned to identify trends in financial data by comparing
balance sheets, which has enhanced my ability to evaluate a
company's overall health.
[Link] process of preparing the balance sheet highlighted the
significance of accuracy in financial reporting and analysis.
I acquired valuable insights into cash flow dynamics and management
by analyzing the sources and uses of cash to evaluate liquidity.
THANK YOU
