Accounting For Built Environment Sector Major Assignment: Topic: Financial Analysis of Brigade Ent
Accounting For Built Environment Sector Major Assignment: Topic: Financial Analysis of Brigade Ent
Accounting For Built Environment Sector Major Assignment: Topic: Financial Analysis of Brigade Ent
Major Assignment
Prepared for:
Prof. Ritika Bhatia
Prepared by:
Kuldeep singh
Zishan Shikoh
Shachindra Nath singh
Akhil Reddy
Brigade Ent Ltd. is a real estate developer company. They are the
leading property developer in the city of Bangalore and Mysore, and
currently continuously expanding to other cities of South India as
well. The company is primarily charter in development of residential,
commercial and hospitality field in Southern India.
Brigade Ent has an adversely diverse multi domain portfolio that
covers property development, property management services,
hospitality and education.
Brigade Ent has now launched their IT SEZ project in Kochi. The
company had recently acquired the contract to co-develop 5 acres of
land in Kochi to maintain about six lakh sq. ft. IT SEZ space. It is
expected to be accomplished in about 2 years.
Brigade Ent Ltd has achieve a place in the latest Annual Best Under a
Billionaire list for the ASIA-PACIFIC region in the Forbes magazine
of US. In this report we deals with the financial scenario of the
company, so as to analyses the situation of the company in the
market. We deals with the financial ratios and profit & lose
statements of the company.
CHAPTER 1: INTRODUCTION
Extended Areas:
Bangalore, Karnataka
Mangalore, Karnataka
Mysore, Karnataka
Chikmagalur, Karnataka
Hyderabad, Telangana
Chennai, Tamil Nadu
Kochi, Kerala
GIFT City, Gujarat
Milestones:
1986: Delivered Bangalore’s tallest building built by a private developer.
1992: Completed Brigade Gardens, our first shopping complex project in
Bangalore.
1994: Delivered Brigade residency, our first luxury apartment project in
Mysore.
1996: Obtained ISO 9001:1994 Certification from London based Certifying
agency Bureau Veritas Quality International.
2001: Handed over Komaria Brigade Residency, an eco-friendly residential
complex
2002: Completed Brigade Millennium, an integrated lifestyle enclave in
Bangalore.
2007: Successful completion of 650 Cr. IPO that led to public listing of
company’s stock.
2010: World Trade Centre, Bangalore came to life as South India’s tallest
building (128 metres).
Major Promoters of the Brigade Ent Ltd is Mysore Holding Private Ltd having
131517 shares.
Major shareholders of the company are:
M R SHIVRAM: He is major shareholder of the company. He has
2O35847 shares
3. M R GURUMURTHY: He has 1137722 number of shares.
GITHA SHANKAR: She has 18700500 number of shares.
G R ARUNDHATI: She has 535393 number of shares.
A R RUKMINI: He has 239533 number of share.
M R KRISHNA KUMAR: He has 3951687 number of share.
NIRUPA SHANKAR: He has 9326625 number of share.
M R JAISHANKAR (HUF): He has 2764125 number of share.
MYSORE RAMACHANDRASETTY JAISHANKAR: He has 23045064
number of share.
CHAPTER 2: SUBSIDIARY
A Subsidiaries-Indian
The basic c0mp0nents 0f the f0rmula 0f gr0ss pr0fit rati0 (GP rati0) are
gr0ss pr0fit and net sales. Gr0ss pr0fit is equal t0 net sales minus c0st 0f
g00ds s0ld. Net sales are equal t0 t0tal gr0ss sales less returns inwards
and disc0unt all0wed.
Generally, any p0sitive R0I is c0nsidered a g00d return. This means that the
t0tal c0st 0f the investment was rec0uped in additi0n t0 s0me pr0fits left 0ver. A
negative return 0n investment means that the revenues weren’t even en0ugh t0
c0ver the t0tal c0sts. That being said, higher return rates are always better than
l0wer return rates.
Net inc0me is f0r the full fiscal year (bef0re dividends paid t0 c0mm0n
st0ck h0lders but after dividends t0 preferred st0ck.) Shareh0lder's equity d0es
n0t include preferred shares.
Earnings per share (EPS):- is the p0rti0n 0f a c0mpany's pr0fit all0cated t0 each
0utstanding share 0f c0mm0n st0ck. Earnings per share serve as an indicat0r 0f
a c0mpany's pr0fitability.
B.2.) Liquidity Rati0s: Liquidity means ability 0f the firm t0 pay its current
liabilities in time. These rati0s are used t0 assess the sh0rt-term financial
p0siti0n 0f the firm. Theref0re, these rati0s are als0 called as sh0rt-term
s0lvency rati0s. These rati0s indicate the firm’s ability t0 meet its current
0bligati0ns 0ut 0f current res0urces.
The bankers, suppliers 0f g00ds and 0ther sh0rt –term credit0rs are interested in
the liquidity 0f the firm. They will extend credit 0nly if they are sure that
current assets are en0ugh t0 pay 0ut the current liabilities.
Liquidity rati0s include tw0 rati0s:-
i) Current Rati0
Current Rati0: The current rati0 is a liquidity rati0 that measures a c0mpany's
ability t0 pay sh0rt-term and l0ng-term 0bligati0ns. T0 gauge this ability, the
current rati0 c0nsiders the current t0tal assets 0f a c0mpany
(b0th liquid and illiquid) relative t0 that c0mpany’s current t0tal liabilities.
The current rati0 is called “current” because, unlike s0me 0ther liquidity rati0s,
it inc0rp0rates all current assets and liabilities.
It d0es this by eliminating all but the m0st liquid 0f current assets fr0m
c0nsiderati0n. Invent0ry is the m0st n0table exclusi0n, because it is n0t as
rapidly c0nvertible t0 cash and is 0ften s0ld 0n credit.
S0me analysts include invent0ry in the rati0, th0ugh, if it is m0re liquid than
certain receivables.
Profitability ratios
38.61
40.00
35.00
30.00
25.00
20.00 14.53 Return on investment
13.02
15.00 Earnings per share
10.00 6.21
2.00 2.08
5.00
0.00
FY2017 FY2016 FY2015
years
Liquidity Ratios
100%
90%
80%
70%
60%
50% Current Ratios
40% Quick Ratio
30%
20%
10%
0%
FY2017 FY2016 FY2015
https://www.indiainfoline.com/company/brigade-enterprises-ltd/summary/28294
http://www.moneycontrol.com/financials/brigadeenterprises/balance-sheetVI/BE08#BE08