Conceptual Assignment

All questions to be attempted in excel only showing the calculations and formulae used.

Conceptual Assignment (To be submitted in Excel only) (20 marks)

Apple and Brine Ltd Balance Sheet
Fiscal year ends in March. INR in millions	2021	2022
ASSETS
Current assets
Cash
Cash and cash equivalents	29,95,000	29,39,400
Short-term investments	18,21,600	15,11,400
Total cash	48,16,600	44,50,800
Debtors	21,15,900	83,64,000
Inventories	23,88,000	20,61,000
Deferred income taxes		9,67,600
Prepaid expenses	7,96,300	13,33,300
Other current assets	77,16,200	10,32,000
Total current assets	1,78,33,000	1,82,08,700
Non-current assets
Property, plant and equipment
Gross property, plant and equipment	2,36,49,000	2,27,76,600
Accumulated Depreciation	-1,34,51,900	-1,30,36,200
Net property, plant and equipment	1,01,97,100	97,40,400
Equity and other investments	1,05,25,500	1,00,71,400
Other long-term assets	1,01,93,800	94,06,200
Total non-current assets	3,09,16,400	2,92,18,000
TOTAL ASSETS	4,87,49,400	4,74,26,700
LIABILITIES AND SHAREHOLDERS'S EQUITY
Liabilities
Current liabilities
Short-term debt	92,44,100	85,21,000
Trade Creditors	25,66,400	23,89,500
Taxes payable	2,23,600	3,43,300
Accrued liabilities	31,37,800	27,26,100
Other current liabilities	21,47,000	21,44,400
Total current liabilities	1,73,18,900	1,61,24,300
Non-current liabilities
Long-term debt	99,11,500	97,72,000
Deferred taxes liabilities	14,23,700	20,46,000
Pensions and other benefits	9,05,000	9,04,900
Minority interest	6,68,200	8,61,400
Other long-term liabilities	10,07,700	9,71,600
Total non-current liabilities	1,39,16,100	1,45,55,900
TOTAL LIABILITIES	3,12,35,000	3,06,80,200
Shareholders' equity
Share Premium	8,81,000	9,45,200
Retained earnings	1,76,01,000	1,67,94,200
Treasury shares	-16,08,200	-16,03,200
Accumulated other comprehensive income	6,40,600	6,10,300
Total Shareholders' equity	1,75,14,400	1,67,46,500
TOTAL LIABILITIES AND SHAREHOLDERS'S EQUITY	4,87,49,400	4,74,26,700

Apple and Brine Ltd Profit and Loss Statement
Fiscal year ends in March. INR in millions	2021	2022
Sales	2,75,97,000	2,84,03,000
COGS	2,27,34,000	2,26,05,000
Gross profit	48,63,000	57,98,000
Expenses
General and administrative	17,20,800	17,65,800
Selling and Distribution	8,60,400	8,82,900
Power & fuel costs	2,86,800	2,94,300
Total operating expenses	28,68,000	29,43,000
Operating Profit	19,95,000	28,55,000
Interest Expense	29,300	35,400
Other income	2,28,800	1,64,800
Profit before taxes and Depreciation	21,94,500	29,84,400
Depreciation	86,500	71,300
Profit Before Taxes	21,08,000	29,13,100
Income Tax	8,43,200	11,65,240
Net income/ Net Profit	12,64,800	17,47,860

You are required to:

2. Comment on the health and performance of the company over the last two years based on the working of the Dupont analysis and the common size statements. (5 m)

Dear Expert Team,

Please send me the excel or let me know the formula's in the cell ? How have you arrived at the answer.