Introduction to

Aditya Birla
Money
Aditya Birla Money is a leading financial services provider in India, offering a
range of products and services to individual and corporate clients. It is a
subsidiary of the Aditya Birla Group, a multinational conglomerate with a
diverse portfolio of businesses.

H
Core Business of Aditya Birla Money
1 Investment Advisory 2 Distribution of Financial Products
Aditya Birla Money provides investment It distributes a wide range of financial products,
advisory services to clients, helping them make including mutual funds, insurance, loans, and
informed decisions about their investments. securities. Aditya Birla Money acts as an
These services include financial planning, intermediary between investors and financial
portfolio management, and mutual fund institutions.
advisory.

3 Wealth Management 4 Technology-Driven Services

The company offers wealth management Aditya Birla Money leverages technology to
services to high-net-worth individuals, provide efficient and convenient services to its
providing customized investment solutions and customers, including online platforms for
financial planning tailored to their specific trading, account management, and financial
needs. planning.
Business Model of Aditya Birla Money
Value Proposition Customer Segments Key Resources

Provides comprehensive financial Aditya Birla Money targets individual Its key resources include its network of
services, including investment investors, corporate clients, and high- branches, a team of financial advisors,
advisory, distribution, wealth net-worth individuals. and technology infrastructure.
management, and technology-driven
solutions.
Company Strategy for the Future
1 Expand Product & Service Offerings
Aditya Birla Money aims to expand its product and service portfolio to cater to evolving customer
needs and preferences. This could include introducing new investment products, wealth
management solutions, and digital services.

2 Enhance Technology Capabilities

Investing in advanced technologies to enhance its digital platforms, improve customer experience,
and optimize operational efficiency is a key aspect of its strategy.

3 Strategic Partnerships
The company is likely to pursue strategic partnerships with other financial institutions, technology
providers, and fintech companies to broaden its reach and enhance its product offerings.

4 Strengthen Brand & Market Position

Aditya Birla Money aims to strengthen its brand image and market position through strategic
marketing campaigns and building customer loyalty.
Main Risks of Aditya Birla Money
Market Volatility Regulatory Changes
The financial markets are subject to The financial services industry is subject
fluctuations, which can impact the to constant regulatory changes, which
performance of investments and can increase compliance costs and
generate losses for Aditya Birla Money's affect Aditya Birla Money's operations.
clients.

Competition Cybersecurity Threats

The financial services market is highly Aditya Birla Money's reliance on
competitive, with numerous players technology makes it vulnerable to
vying for customers. Aditya Birla Money cybersecurity threats. Data breaches
must constantly innovate and and cyberattacks could damage its
differentiate its offerings to stay ahead reputation and result in financial losses.
of the competition.
Cash Flow Statement
•ADITYA BIRLA MONEY's cash flow from ADITYA
operating activities (CFO) during FY24
stood at Rs -4 billion, an improvement of
480.0% on a YoY basis.
BIRLA
•Cash flow from investing activities (CFI) MONEY
during FY24 stood at Rs -41 million, an
improvement of 9.1% on a YoY basis. Cash
•Cash flow from financial activities (CFF)
during FY24 stood at Rs 4 billion, an Flow
improvement of 280% on a YoY basis.

•Overall, net cash flows for the company

Stateme
during FY24 stood at Rs -454 million from
the Rs 258 million net cash flows seen nt
during FY23.
Analysis
Income Statement

.
•Operating income during the year rose
48.4% on a year-on-year (YoY) basis.
ADITYA
•The company's operating profit
increased by 87.6% YoY during the BIRLA
fiscal. Operating profit margins
witnessed a fall and down at 42.4% in
FY24 as against 33.5% in FY23.
MONEY
•Depreciation charges increased by
Income
23.7% and finance costs increased by
83.6% YoY, respectively.
Statemen
•Other income declined by 69.5% YoY. t Analysis
•Net profit for the year grew by 56.2%
YoY.
 Balance Shee

.
•The company's current liabilities ADITYA
during FY24 stood at Rs 20 billion as
compared to Rs 13 billion in FY23, BIRLA
thereby witnessing an increase of
55.7%. MONEY
•Current assets rose 57% and stood at Balance
Rs 20 billion, while fixed assets rose
18% and stood at Rs 720 million in
FY24.
Sheet
•Overall, the total assets and liabilities
Analysis
for FY24 stood at Rs 21 billion as
against Rs 14 billion during FY23,
thereby witnessing a growth of 55%.
Key Financial
Ratios
Key Financial
Ratios
(Cont’d)
Key Financial
Ratios
(Cont’d)
•Solvency Ratios
Current Ratio: The company's current ratio improved and stood
at 1.0x during FY24, from 1.0x during FY23. The current ratio
measures the company's ability to pay short-term and long-term
obligations.
Ratio
Interest Coverage Ratio: The company's interest coverage
ratio deteriorated and stood at 1.7x during FY24, from 1.9x
during FY23. The interest coverage ratio of a company states
Analysis
how easily a company can pay its interest expense on
outstanding debt. A higher ratio is preferable. for
ADITYA
•Profitability Ratios
Return on Equity (ROE): The ROE for the company improved
and stood at 32.6% during FY24, from 31.1% during FY24. The
ROE measures the ability of a firm to generate profits from its
shareholders capital in the company.

Return on Capital Employed (ROCE): The ROCE for the

BIRLA
company improved and stood at 99.6% during FY24, from 89.3%
during FY23. The ROCE measures the ability of a firm to generate
profits from its total capital (shareholder capital plus debt
capital) employed in the company.
MONEY
Return on Assets (ROA): The ROA of the company improved
and stood at 6.9% during FY24, from 6.2% during FY23. The ROA
Altman Z-Score Formula
Z-Score = 1.2A + 1.4B + 3.3C + 0.6D + 1.0E

The Altman Z-Score formula calculates the company's financial health by

assessing five key financial ratios.
The Altman Z-score of Aditya Birla Monet Ltd. is 3.68.
An Altman Z-score of 3.68 indicates a strong financial
position with a low likelihood of bankruptcy. Scores Altman Z-
above 3.0 suggest that the company is financially
stable and capable of meeting its obligations, making
it a favorable investment opportunity. In contrast, score
scores below 1.8 signal a high risk of financial
distress. Thus, a score of 3.68 reflects robust financial
health and resilience against economic downturns. analysis
 Aditya Birla Money
Consolidated Profit & Loss account ------------------- in Rs. Cr. -------------------
Mar '24 Mar '23 Mar '22 Mar '21 Mar '20 Mar '19 Mar-24 Mar-23

12 mths 12 mths 12 mths 12 mths 12 mths 12 mths As a % of sales As a % of sales

Income

Common
Interest Earned ₹ 56,236.63 ₹ 42,151.06 ₹ 33,740.40 ₹ 32,819.83 ₹ 33,474.16 ₹ 29,934.76 100.00 100.00
Other Income ₹ 38,037.28 ₹ 25,990.97 ₹ 25,310.61 ₹ 23,994.94 ₹ 16,891.58 ₹ 16,044.35 67.64 61.66
Total Income ₹ 94,273.91 ₹ 68,142.03 ₹ 59,051.01 ₹ 56,814.77 ₹ 50,365.74 ₹ 45,979.11 167.64 161.66

Size
Expenditure
Interest expended ₹ 22,567.24 ₹ 14,411.13 ₹ 11,553.29 ₹ 12,966.55 ₹ 15,900.68 ₹ 15,186.61 40.13 34.19
Employee Cost ₹ 8,479.03 ₹ 7,140.93 ₹ 5,855.70 ₹ 5,755.97 ₹ 4,850.90 0.00 20.12
Selling, Admin & Misc Expenses ₹ 29,872.17 ₹ 27,944.56 ₹ 27,628.57 ₹ 19,718.51 ₹ 18,363.48 0.00 70.87
Depreciation
Operating Expenses
Provisions & Contingencies
₹ 45,870.82
₹ 7,859.02
₹ 599.26
₹ 33,645.04
₹ 5,305.42
₹ 480.35
₹ 30,777.77
₹ 4,788.07
₹ 461.05
₹ 27,420.18
₹ 6,525.14
₹ 383.49
₹ 20,485.15
₹ 5,372.82
₹ 458.42
₹ 19,171.41
₹ 4,501.39
0.00
81.57
13.97
1.42
79.82
12.59
Income
Total Expenses
Net Profit for the Year
Share Of P/L Of Associates
₹ 76,297.09
₹ 17,976.83
₹ -236.38
₹ 53,361.59
₹ 14,780.44
₹ -144.57
₹ 47,119.13
₹ 11,931.87
₹ -157.52
₹ 46,911.87
₹ 9,902.90
₹ -87.31
₹ 41,758.65
₹ 8,607.08
₹ 13.72
₹ 38,859.41
₹ 7,119.70
₹ -84.43
135.67
31.97
-0.42
126.60
35.07
-0.34
Statement
Net P/L After Minority Interest & Share Of Associates ₹ 18,213.21 ₹ 14,925.01 ₹ 12,089.39 ₹ 9,990.20 ₹ 8,593.36 ₹ 7,204.13 32.39 35.41
Profit brought forward ₹ 63,533.17 ₹ 52,480.43 ₹ 43,522.21 ₹ 36,435.85 ₹ 30,407.04 ₹ 24,931.13 112.97 124.51
Total ₹ 81,510.00 ₹ 67,260.87 ₹ 55,454.08 ₹ 46,338.75 ₹ 39,014.12 ₹ 32,050.83 144.94 159.57
Preference Dividend ₹ 0.00 ₹ 218.96 ₹ 40.50 ₹ 193.26 ₹ 0.00 0.00 0.00
Equity Dividend ₹ 258.92 ₹ 0.00 ₹ 0.00 ₹ 0.00 ₹ 160.28 0.00 0.61
Corporate Dividend Tax ₹ 0.00 ₹ 0.00 ₹ 0.00 ₹ 39.76 ₹ 32.98 0.00 0.00
Per share data (annualised)
Earning Per Share (Rs) ₹ 74.40 ₹ 59.02 ₹ 49.76 ₹ 43.98 ₹ 37.30 0.00 0.18
Book Value (Rs) ₹ 562.55 ₹ 486.90 ₹ 425.55 ₹ 348.32 ₹ 302.71 0.00 1.33
Appropriations
Transfer to Statutory Reserves ₹ 3,613.35 ₹ 2,912.21 ₹ 2,863.34 ₹ 2,331.54 ₹ 1,533.21 0.00 8.57
Transfer to Other Reserves ₹ 0.00 ₹ 0.00 ₹ 0.00 ₹ -0.01 ₹ 1.75 0.00 0.00
Proposed Dividend/Transfer to Govt ₹ 258.92 ₹ 218.96 ₹ 40.50 ₹ 233.02 ₹ 193.26 0.00 0.61
Balance c/f to Balance Sheet ₹ 63,533.17 ₹ 52,480.43 ₹ 43,522.21 ₹ 36,435.85 ₹ 30,407.04 0.00 150.73
Total ₹ 67,405.44 ₹ 55,611.60 ₹ 46,426.05 ₹ 39,000.40 ₹ 32,135.26 0.00 159.91
 Aditya Birla Money
Consolidated Profit & Loss account ------------------- in Rs. Cr. -------------------
Mar '24 Mar '23 Mar '22 Mar '21 Mar '20 Mar '19 Mar-24 Mar-23

12 mths 12 mths 12 mths 12 mths 12 mths 12 mths As a % of sales As a % of sales

Income
Interest Earned ₹ 56,236.63 ₹ 42,151.06 ₹ 33,740.40 ₹ 32,819.83 ₹ 33,474.16 ₹ 29,934.76 100.00 100.00
Other Income ₹ 38,037.28 ₹ 25,990.97 ₹ 25,310.61 ₹ 23,994.94 ₹ 16,891.58 ₹ 16,044.35 67.64 61.66
Total Income ₹ 94,273.91 ₹ 68,142.03 ₹ 59,051.01 ₹ 56,814.77 ₹ 50,365.74 ₹ 45,979.11 167.64 161.66
Expenditure
Interest expended
Employee Cost
₹ 22,567.24 ₹ 14,411.13
₹ 8,479.03
₹ 11,553.29
₹ 7,140.93
₹ 12,966.55
₹ 5,855.70
₹ 15,900.68
₹ 5,755.97
₹ 15,186.61
₹ 4,850.90
40.13
0.00
34.19
20.12
Common
Size
Selling, Admin & Misc Expenses ₹ 29,872.17 ₹ 27,944.56 ₹ 27,628.57 ₹ 19,718.51 ₹ 18,363.48 0.00 70.87
Depreciation ₹ 599.26 ₹ 480.35 ₹ 461.05 ₹ 383.49 ₹ 458.42 0.00 1.42
Operating Expenses ₹ 45,870.82 ₹ 33,645.04 ₹ 30,777.77 ₹ 27,420.18 ₹ 20,485.15 ₹ 19,171.41 81.57 79.82
Provisions & Contingencies ₹ 7,859.02 ₹ 5,305.42 ₹ 4,788.07 ₹ 6,525.14 ₹ 5,372.82 ₹ 4,501.39 13.97 12.59

Balance
Total Expenses ₹ 76,297.09 ₹ 53,361.59 ₹ 47,119.13 ₹ 46,911.87 ₹ 41,758.65 ₹ 38,859.41 135.67 126.60
Net Profit for the Year ₹ 17,976.83 ₹ 14,780.44 ₹ 11,931.87 ₹ 9,902.90 ₹ 8,607.08 ₹ 7,119.70 31.97 35.07
Share Of P/L Of Associates ₹ -236.38 ₹ -144.57 ₹ -157.52 ₹ -87.31 ₹ 13.72 ₹ -84.43 -0.42 -0.34

sheet
Net P/L After Minority Interest & Share Of Associates ₹ 18,213.21 ₹ 14,925.01 ₹ 12,089.39 ₹ 9,990.20 ₹ 8,593.36 ₹ 7,204.13 32.39 35.41
Profit brought forward ₹ 63,533.17 ₹ 52,480.43 ₹ 43,522.21 ₹ 36,435.85 ₹ 30,407.04 ₹ 24,931.13 112.97 124.51
Total ₹ 81,510.00 ₹ 67,260.87 ₹ 55,454.08 ₹ 46,338.75 ₹ 39,014.12 ₹ 32,050.83 144.94 159.57
Preference Dividend ₹ 0.00 ₹ 218.96 ₹ 40.50 ₹ 193.26 ₹ 0.00 0.00 0.00
Equity Dividend ₹ 258.92 ₹ 0.00 ₹ 0.00 ₹ 0.00 ₹ 160.28 0.00 0.61
Corporate Dividend Tax ₹ 0.00 ₹ 0.00 ₹ 0.00 ₹ 39.76 ₹ 32.98 0.00 0.00
Per share data (annualised)
Earning Per Share (Rs) ₹ 74.40 ₹ 59.02 ₹ 49.76 ₹ 43.98 ₹ 37.30 0.00 0.18
Book Value (Rs) ₹ 562.55 ₹ 486.90 ₹ 425.55 ₹ 348.32 ₹ 302.71 0.00 1.33
Appropriations
Transfer to Statutory Reserves ₹ 3,613.35 ₹ 2,912.21 ₹ 2,863.34 ₹ 2,331.54 ₹ 1,533.21 0.00 8.57
Transfer to Other Reserves ₹ 0.00 ₹ 0.00 ₹ 0.00 ₹ -0.01 ₹ 1.75 0.00 0.00
Proposed Dividend/Transfer to Govt ₹ 258.92 ₹ 218.96 ₹ 40.50 ₹ 233.02 ₹ 193.26 0.00 0.61
Balance c/f to Balance Sheet ₹ 63,533.17 ₹ 52,480.43 ₹ 43,522.21 ₹ 36,435.85 ₹ 30,407.04 0.00 150.73
Total ₹ 67,405.44 ₹ 55,611.60 ₹ 46,426.05 ₹ 39,000.40 ₹ 32,135.26 0.00 159.91
THANK YOU

PRESENTED BY :
ANUBHAV KUMAR
SUBMITTED TO : PROF.
HARSH MAHESHWARI