CHAPTER - 4

DATA INTERPRETATION
1. NET PRESENT VALUE

Year Cash Inflows Dis. @12% Present Value of Cashflows

Rs
1 0,892 Rs 1.007.410.528
1.129.384.000
Rs
2 0,797 Rs 1.043.986.315
1.310.895.000
Rs
3 0,711 Rs 1.252.695.969
1.761.879.000
Rs
4 0,635 Rs 1.109.874.610
1.732.086.000
Rs
5 0,567 Rs 1.243.465.587
2.193.061.000

2500000

2000000

Year
1500000
Cash Inflows
1000000
Present Value of
Cashflows
500000

0
1 2 3 4 5

INTERPRETATION

The Net present value is the difference between the present value of cash inflow and present
value of cash outflows.
PROFITABILITY INDEX (P.I)

Investments (In Cash Cash

Year
Lakhs) Inflows Outflows
2011-12 3667441 65420 40000
2012-13 7338000 19233 80000
2013-14 2089775 61323 60000
2014-15 3991459 19210 33000
2015-16 4038114 11130 70000

8000000
7338000
7000000

6000000

5000000
Investments (In Lakhs)
3991459 4038114
4000000 3667441 Cash Inflows
Cash Outflows
3000000
2089775
2000000

1000000
65420 19233 61323 19210 11130
0

PI = P.V of cash Inflows

---------------------------

Initial cash outlays

= 176316/ 283000

= 0.62

INTERPRETATION

The profitability index of the present value of cash inflows and cash outflows is fluctuation from year
to year

The highest cash inflows has been recorded in the year 2011-12.
PAY BACK PERIOD

Investments (In Cash Cash

Year
Lakhs) Inflows Outflows
2011-12 25000 2900 33000
2012-13 12000 1100 70000
2013-14 90000 1600 40000
2014-15 30000 1200 80000
2015-16 50000 1800 60000

100000
90000
90000
80000
80000
70000
70000
60000
60000 Investments (In Lakhs)
50000
50000 Cash Inflows
40000
40000 33000 Cash Outflows
30000
30000 25000
20000 12000
10000 2900 1600 1800
1100 1200
0

Initial Investment

Pay Back Period = ------------------------------------

Annual Cash Inflows

= 25000/2900

= 8.5 years

Interpretation

In the pay Back method the investment and the case inflows are fluctuating from year to year

In the year 2009-10 the cash inflows are 2900 and in the year 2012-13 1100.
 2. Distribution of the Revenue

Generation Administration and other expences 2%

Fuel 58%
Dividends 8%
Tax 4%
Depreciation 2%
Interest and Finance charges 9%
Reatined earnings 17%

2%
Generation
Administration and other
17% expences
Fuel

9%
Dividends
2%
4%
58%
8% Tax

Depreciation

INTERPRETATION-

In the year 2014-2015 , the revenue is distributed in the form of fuel , retained earnings, dividents is
latest finance change, depreciation and for employees.
NET Block and Gross Fixed Assets

FY NET BLOCK(IN
YEAR LAKS)
2011-12 323083
2012-13 328916
2013-14 386106
2014-15 400381
2015-16 520861

NET BLOCK(IN LAKS)

600000

520861
500000

400000 386106 400381

323083 328916
300000 NET BLOCK(IN LAKS)

200000

100000

INTERPRETATION

From the year 2011-2012 the net block and gross fixed assets is 323083.

Where as the net block and gross fixed asset is been increased in the year 2015-16.
NET WORTH AND NET ASSETS

FY NET SALES(IN
YEAR LAKS)
2011-12 258117
2012-13 286453
2013-14 315400
2014-15 355502
2015-16 440302

NET SALES(IN LAKS)

500000
450000 440302
400000
350000 355502
300000 315400
286453
250000 258117 NET SALES(IN LAKS)
200000
150000
100000
50000
0

INTERPRETATION

Net worth and net assets has been increasing from year to year from 2014 and 15 it has been
increased .

By observing the chat we can say the net worth and net assets been increasing from 2011-12 to 2014-
15.
Comparison of net block with net assets

YEAR NET BLOCK NET SALES

2011-12 323083 258117

2012-13 328916 286453
2013-14 386106 315400
2014-15 400381 355502

2015-16 520861 440302

1200000

1000000

800000

net assets
600000
net block

400000

200000

0
PROFIT AFTER TAX

FY Profit after
YEAR Tax
2011-12 37338
2012-13 35396
2013-14 36085
2014-15 52609
2015-16 72032

Profit after Tax

80000
72032
70000

60000
52609
50000

40000 37338 35396 36085 Profit after Tax

30000

20000

10000

INTERPRETATION

The chart shows the increase value after the deduction of tax in the year 2015-2016.

The profit is changing from year to year in the year 2011-12 it is 37338 where as increasing value in
the year 2011-12 and decrease in the year 2012-13 is 39356 and in the year 2013-14 the value is
increased.
GENERATION AND SALES

FY Power Generation (in

YEAR Units)
2011-12 7080
2012-13 7090
2013-14 10923
2014-15 19790
2015-16 19237

Power Generation (in Units)

25000

19790 19237
20000

15000
Power Generation (in
10923
Units)
10000
7080 7090

5000

INTERPRETATION

On the X-axis year are been shown from 2011 -12 to 2014-15 and the value has been increased from
year to year .

In the year 2011-12 the generation and sale has been 7080 and the value has been increasing year to
year but 2015-16 the value is decreasing .