Q1. On the basis of following information about Castrol India Private limited for period from financial year 2016 to 2020, you are required to:

(a) Analyse the company's financial results using any 3 key ratios each on the basis of Leverage and profitability.

(b) Comment on the overall financial health of the company using Du Pont Analysis and explain the findings.

(c) "Annual Reports meet not only compliance requirements but also serve as an important tool for qualitative analysis." In the light of this statement, explain how Annual Report contributes in financial analysis and valuation of a company.

NOTE-PLZ ANSWER EVERY PART OF THIS QUESTION BRIEFLY AND PLZ UPLOAD THE ANSWERS ASAP...

Balance Sheet - Castrol India Ltd. Rs (in Crores) Dec'17 Dec'16 Particulars Dec'20 Dec 19 Dec'18 12 Months 12 Months Liabilities 12 Months 12 Months 12 Months Share Capital 494.56 494.56 494.56 494.56 247.28 919.67 671.1 525.59 348.47 872.39 1366.95 1414.23 1165.66 1020.15 595.75 Reserves & Surplus Net Worth Secured Loan Unsecured Loan 0 0 0 0 0 0 0 0 0 0 TOTAL LIABILITIES 1414.23 1366.95 1165.66 1020.15 595.75 Assets Gross Block 410.17 358.09 298.28 215.13 393.04 200.96 158.39 112.24 76.16 246.06 (-) Acc. Depreciation Net Block 209.21 199.7 186.04 138.97 146.98 43.54 27.33 35.04 57.27 37.26 0 0 0 0 0 Capital Work in Progress Investments Inventories Sundry Debtors Cash and Bank 366.87 304.72 456.79 319.57 343.88 482.03 391.8 284.97 255.22 180.49 1274.19 946 743.85 784.23 821.88 Loans and Advances 319.2 269 293.25 391.94 282.05 Total Current Assets 2140.75 2001.75 1780.71 1703.03 1885.69 895.07 Current Liabilities 924.91 812.12 903.32 820.76 Provisions 54.36 49.71 46.04 53.48 470.76 Total Current Liabilities 979.27 861.83 941.11 956.8 1291.52 NET CURRENT ASSETS 1161.48 1139.92 944.58 823.91 411.51 Misc. Expenses 0 0 0 0 0 TOTAL ASSETS(A+B+C+D+E) 1414.23 1366.95 1165.66 1020.15 595.75 Profit & Loss - Castrol India Ltd. Rs (in Crores) Dec 17 Dec'16 Dec'20 Dec 19 Dec'18 12 Months 12 Months 12 Months 12 Months 12 Months INCOME: Sales Turnover 2996.92 3876.82 3904.55 3851.56 3875.96 Excise Duty 0 0 0 267.24 505.63 NET SALES 2996.92 3876.82 3904.55 3584.32 3370.33 Other Income 62.03 64.77 84.31 83.65 87.27 3058.95 3941.59 3988.86 3667.97 3457.6 5.11 6.39 5.96 5.26 4.6 1268.15 1667.17 1749.35 213.08 1908.15 203.4 1532.99 172.56 219.81 195.63 132.97 113.88 127.91 112.73 0 556.77 641.05 588.36 570.41 655.31 TOTAL INCOME EXPENDITURE: Manufacturing Expenses Material Consumed Personal Expenses Selling Expenses Administrative Expenses Expenses Capitalised Provisions Made TOTAL EXPENDITURE Operating Profit EBITDA Depreciation Other Write-offs 0 0 0 0 0 0 0 0 0 0 2182.81 2723.75 2833.78 2551.2 2365.46 814.11 1153.07 1070.77 1033.12 1004.87 876.14 1217.84 1155.08 1116.77 1092.14 86.62 69.74 55.57 45.5 44.96 0 0 0 0 0 EBIT 789.52 1148.1 1071.27 1047.18 1099.51 1.09 Interest 4.16 1.19 1.2 1.48 785.36 1146.91 1098.42 1045.7 1070.07 378.26 Taxes 202.42 319.54 390.06 370.79 Profit and Loss for the Year 582.94 827.37 708.36 691.81 674.91 4/6 : 3.67 -4.29 -1.13 0 0 0 0 0 0 0 Non Recurring Items Other Non Cash Adjustments Other Adjustments REPORTED PAT -3.67 4.29 1.13 0 0 582.94 827.37 708.36 691.81 674.91 KEY ITEMS 0 O 0 0 0 544.01 462.01 373.25 433.25 433.25 110 93.42 75.47 87.6 175.21 Preference Dividend Equity Dividend Equity Dividend (%) Shares in Issue (Lakhs) EPS - Annualised (Rs) Rs (in Crores) 9891.22 9891.22 9891.22 9891.22 4945.61 5.89 8.36 7.16 6.99 13.65