Subject : FINANCIAL ACCOUNTING

RADHIKA VENKAT 106

VIGNESH RAMASWAMY 107
VINOD VELLAIYAN 108
VAISHNAV GAIKWAD 109
DHIRAJ PATIL 110
 OVERVIEW OF AVENUE SUPERMART
(D-MART)
• D-mart was started by Mr. Radhakishan Damani in 2002
• Headquarters – Mumbai
• Core Values
▪ Action- Focus, Motivated and Enthusiastic
▪ Care- Respect and Listen
▪ Truth- Integrity
 VISION & MISSION

★It is our continuous ★To be the lowest priced

endeavor to investigate , retailer in the area of
Identify and make available city.
new product categories for
customer’s everyday use
and at the best values than
anybody else
CORPORATE INFORMATION
CORPORATE INFORMATION
 SWOT ANALYSIS
STRENGHTS(+)
• LOW PRICE, COMPETITIVE PRICE
• SITUATED AT PRIME LOCATION WITH LOT
OF BRANCHES
• GOOD IMAGE IN THE MARKET
OPPORTUNITIES
• BOOMING RETAIL SECTOR
• UNTAPPED MARKETS IN SUBURBS,
MAJORLY FOUND IN CITIES.
WEAKNESS(-)
• LOW BRAND QUALITY IMAGE COMPARED
TO BIG BAZAAR.
• DOESN’T SELL ELECTRONIC EQUIPMENTS.
• STANDALONE STORES
THREATS
• PRESENCE OF OTHER COMPETITORS LIKE
BIG BAZAAR, WALMART, ETC
• FDI CAP IF REMOVED, IT COULD BE A
MAJOR THREAT.
CORPORATE GOVERNANCE
CORPORATE GOVERNANCE
Products Overview And Financial Highlights
PERFORMANCE INDICATOR
DIRECTOR’S REPORT
SHAREHOLDINGS
SHAREHOLDINGS
 AUDITOR’S REPORT

● Report on the consolidated Indian Accounting Standard (Ind AS)

Financial statements

● Management’s Responsibility For the Consolidated Ind AS

Financial statements

● Auditors Responsibility

● Opinion
 FINANCIAL STATEMENTS
A complete set of financial statements is used to give readers an overview of the
financial results and condition of a business. The financial statements are
comprised of four basic reports, which are as follows:

● Income Statement
● Balance sheet
● Statement of cash flows
● Statement of retained earnings
 INCOME STATEMENT (in…..Rs….. Cr)
MAR 2018 MAR 2017 MAR 2016 MAR 2015 MAR 2014
Income
Sales Turnover 15,008.89 11,881.12 8,575.18 6,433.52 4,680.60
Net Sales 15,008.89 11,881.12 8,575.18 6,433.52 4,680.60
Other Income 72.13 32.07 20.33 20.87 18.72
Stock Adjustments 213.88 272.96 130.28 165.94 106.17
Total Income
15,294.90 12,186.15 8,725.79 6,620.33 4,805.49
MAR 2018 MAR 2017 MAR 2016 MAR 2015 MAR 2014
Expenditure
Raw Materials 12,862.76 10,368.95 7,444.17 5,666.12 4,106.47
Power & Fuel Cost 120.13 98.44 78.62 0.00 0.00
Employee Cost 276.56 189.47 146.22 131.23 85.23
Other
Manufacturing 0.00 0.00 0.00 227.97 175.03
Expenses
Miscellaneous
626.01 533.56 379.82 120.95 84.63
Expenses
Total Expenses 13,885.46 11,190.42 8,048.83 6,146.27 4,451.36
 MAR 2018 MAR 2017 MAR 2016 MAR 2015 MAR 2014
Operating Profit 1,337.31 963.66 656.63 453.19 335.41
PBDIT 1,409.44 995.73 676.96 474.06 354.13
Interest 59.42 121.80 91.23 71.97 55.33
PBDT 1,350.02 873.93 585.73 402.09 298.80
Depreciation 154.65 126.02 97.10 80.60 56.44
Profit Before Tax 1,195.37 747.91 488.63 321.49 242.36
Extra-ordinary
0.00 0.00 0.00 -0.72 -0.05
items
PBT (Post Extra-
1,195.37 747.91 488.63 320.77 242.31
ord Items)
Tax 411.23 264.47 170.44 110.10 82.71
Reported Net
784.66 482.64 317.91 210.67 159.60
Profit
Total Value
1,022.69 821.48 604.66 480.15 344.89
Addition
Per share data (annualised)
Shares in issue
6,240.84 6,240.84 5,615.43 5,615.43 5,467.53
(lakhs)
Earning Per
7.73 5.66 3.75
 BALANCE SHEET Mar 18 Mar 17 Mar 16 Mar 15 Mar14
(In……Rs…… Cr) 12mnths 12mnths 12mnths 12mnths 12mnths
EQUITIES AND LIABILITIES
SHAREHOLDER'S FUNDS
Equity Share Capital 624.08 624.08 561.54 561.54 546.75
Total Share Capital 624.08 624.08 561.54 561.54 546.75
Reserves and Surplus 4,018.63 3,212.98 950.32 631.37 403.53
Total Reserves and Surplus 4,018.63 3,212.98 950.32 631.37 403.53
Total Shareholders Funds 4,642.71 3,837.06 1,511.86 1,192.91 950.28
NON-CURRENT LIABILITIES

Long Term Borrowings 246.00 980.92 908.47 713.78 456.84

Deferred Tax Liabilities [Net] 46.30 51.75 40.09 30.65 26.53
Other Long Term Liabilities 0.78 1.38 18.06 17.97 14.33
Total Non-Current Liabilities 293.07 1,034.05 966.62 762.39 497.70
CURRENT LIABILITIES
Short Term Borrowings 7.25 122.66 113.49 26.94 37.75
Trade Payables 315.88 266.76 200.47 133.54 127.62
Other Current Liabilities 341.70 533.46 283.71 214.46 169.16
Short Term Provisions 11.85 8.16 5.38 17.56 8.74
NON-CURRENT ASSETS Mar 2018 Mar 2017 Mar 2016 Mar 2015 Mar 2014
Tangible Assets 3,233.65 2,515.18 2,061.27 1,505.67 1,165.06
Intangible Assets 6.20 6.35 4.18 3.99 3.62
Capital Work-In-Progress 147.05 152.89 81.69 91.59 78.03
Other Assets 16.33 27.37 13.65 0.00 0.00
Fixed Assets 3,403.23 2,701.80 2,160.78 1,601.26 1,246.71
Non-Current Investments 129.50 36.62 16.00 16.66 17.34
Long Term Loans And Adv 0.00 0.00 0.00 87.35 50.00
Other Non-Current Assets 133.33 95.63 114.82 0.21 0.01
Total Non-Current Assets 3,666.07 2,834.04 2,291.60 1,705.48 1,314.05
CURRENT ASSETS
Current Investments 51.70 0.00 0.00 0.00 0.00
Inventories 1,147.04 933.16 660.20 529.92 363.98
Trade Receivables 33.36 21.00 8.38 7.07 9.50
Cash And Cash Equivalents 556.46 1,881.31 32.59 35.86 51.92
Short Term Loans And Adv 0.00 0.00 0.93 66.92 49.09
OtherCurrentAssets 157.84 132.64 87.84 2.56 2.71
Total Current Assets 1,946.40 2,968.11 789.94 642.33 477.20

Total Assets 5,612.47 5,802.15 3,081.53 2,347.80 1,791.25

 Mar 2017 Mar 2016
Cash Flow ( In….Rs….Cr) Mar 2018

Net Profit Before Tax 1195.89 747.11 488.35

Net Cash From Operating

Activities 722.98 448.82 425.26

Net Cash (used in)/from

Investing Activities 432.50 -2474.63 -624.99

Net Cash (used in)/from Financing

Activities -1121.73 2024.29 196.48

Net (decrease)/increase In Cash

and Cash Equivalents 33.75 -1.52 -3.26

Opening Cash & Cash Equivalents 30.26 31.78 35.03

Closing Cash & Cash Equivalents 64.01 30.26 31.78

NOTES TO ACCOUNTS

1.Accounting policy- Historical Cost Convention

basis ( Book Value),according to companies act 2013.

2.Method of Depreciation- Straight Line Method

3.Inventories- Weighted average Method