& Nestlé India Ltd.
A comparison of financial statements
Submitted to: Prof. Seshadev Sahoo
Submitted By: Group 1
Chandan
Gupta
Sona
Sood
Shivaki
Deshwal
Samuel
Nigg
Nishant X.
Jeyaraj
PGP28086
PGP28068
PGP28202
IEP14002
PGP26029
INDIAN INSTITUTE OF MANAGEMENT LUCKNOW
5th September, 2013
Table of Contents
1. Overview of the companies (only financial, profitability, activity-sales, market cap and other significant aspect) ......................................................................................................................................... 2
2.
Why these two company and why this sector selected ......................................................................... 3
Companies: ..................................................................................................................................................................... 3
Sector: .............................................................................................................................................................................. 3
3.
Comparability between companies ....................................................................................................... 4
4.
Significant differences i.e. accounting practice. ................................................................................... 4
Sales .................................................................................................................................................................................. 4
Inventories ...................................................................................................................................................................... 4
Depreciation / amortisation ....................................................................................................................................... 5
5.
Adjusted and