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ACCOUNTS ASSIGNMENT :-

Compare the financial statements of 3 companies in the same sector & carry out performance analysis for last 2 financial years for these companies. Compute minimum 12 financial ratios to support your conclusion. 

NAME- ROHIT AGARWAL

ENROLLMENT NO.- 12BSP2410

SECTION- O

SECTOR REVIEW - RETAIL

* Retail sector is one of the main pillars of the Indian economy and accounts for 14 to 15 percent of its economy.

* Indian retail market is estimated to be US$ 450 billion, according to the global retail development index 2012, India ranks fifth among the top 30 emerging markets for retail.

* The recent announcement by the Indian government with foreign direct investment (FDI) in retail, especially allowing 100 percent FDI in single brands and multi brand FDI has created positive sentiments in the retail sector.

* It is estimated that the retail sector would continue to grow at 10-12% per annum, which is extremely encouraging when the country’s economy is only projected to grow at 6%.

* Major retail formats are department stores, hypermarkets, and supermarkets.

GROWTH DRIVERS OF THE INDUSTRY –

* Consumption boom, Higher incomes

* Favorable demographics

* Changing lifestyles and preferences

* Real estate boom

* Reduction in import duties offering

EMERGING AREAS –

* Food and grocery

* Apparel

* Electronics

* E-commerce

* Fashion and lifestyle

MAJOR PLAYER IN THE SECTOR –

* Pantaloon retail

* Shoppers stop

* Lifestyle international

* Provogue

* Reliance retail

Analysis of three major retail companies –

Company (FY11) | Shoppers Stop | pantaloons | Provogue |

Revenue (in cr.) | 1929.00 | 4325.57 | 562.40 |

Net profit (in cr.) | 75.18 | 78.75 | 33.41 |

Analysis of Balance sheet

SHOPPERS STOP

From the Sources of Funds, I can notice that the shareholder’s capital has increased only by 0.49%, the company Shoppers Stop is...