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Steel Authority of India Ltd (SAIL) is one of India's largest steel manufacturers, established in 1973 and awarded Maharatna status in 2010. The document analyzes and compares the financial statements of SAIL, Tata Steel, and JSW Steel from 2008-2012. It shows that SAIL has higher operating profits, interest costs, profits before tax, and reported net profits compared to Tata Steel and JSW Steel for the fiscal year 2010. The ratios analyzed like current ratio, debt-equity ratio, inventory turnover ratio, and dividend per share also indicate that SAIL utilizes its funds more efficiently and effectively than the other two companies over the period studied.
Final
- 2. OVERVIEW • Steel Authority of India Ltd (SAIL), established in 1973, is one of India’s largest steel manufacturing companies. • In May 2010, SAIL was awarded the Maharatna status by the Gol.
- 3. Industry Structure Iron & Steel Industry Integrated producers Secondary producers
- 4. OBJECTIVE COMPARATIVE ANALYSIS OF FINANCIAL STATEMENT OF SAIL WITH OTHER STEEL COMPANIES IN INDIA
- 5. Financial Data • P&L Account.xlsx Profit & Loss Statement Company TATA JSW SAIL Profit & Loss account Mar '10 Mar '10 Mar '10 Operating Profit 8,905.59 4,273.56 9,215.04 PBDIT 10,146.67 4,747.81 11,772.04 Interest 1,848.19 900.26 402.01 PBDT 8,298.48 3,847.55 11,370.03 Depreciation 1,083.18 1,123.41 1,337.24 Other Written Off 0 0 10.33 Profit Before Tax 7,215.30 2,724.14 10,022.46 Extra-ordinary items 0 96.03 184.8 PBT (Post Extra-ord Items) 7,215.30 2,820.17 10,207.26 Tax 2,168.50 797.43 3,452.89 Reported Net Profit 5,046.80 2,022.74 6,754.37
- 8. CURRENT RATIO 1.73 1.82 2.05 1.97 1.49 3.92 0.97 1.12 1.82 0.79 0.51 0.44 0.58 0.78 0.76 0 0.5 1 1.5 2 2.5 3 3.5 4 4.5 2008 2009 2010 2011 2012 SAIL TATA STEEL JSW
- 9. DEBT/EQUITY RATIO 0.12 0.2 0.39 0.31 0.29 1.07 1.31 0.67 0.58 0.46 1.06 1.51 1.26 0.74 0.69 0 0.2 0.4 0.6 0.8 1 1.2 1.4 1.6 2008 2009 2010 2011 2012 SAIL TATA STEEL JSW
- 10. INVENTORY TURNOVER RATIO 8.62 5.86 6.02 5.13 3.71 10.84 9.36 10.9 9.85 9.49.26 8.75 8.95 7.1 7.97 0 2 4 6 8 10 12 2008 2009 2010 2011 2012 SAIL TATA STEEL JSW
- 11. DIVIDEND PER SHARE 3.7 2.6 3.3 2.4 2 16 16 8 12 12 14 1 9.5 12.25 7.5 0 2 4 6 8 10 12 14 16 18 2008 2009 2010 2011 2012 SAIL TATA STEEL JSW
- 12. SAIL is more efficient and effective to utilize its fund