Financial Analysis 2 September
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FINANCIAL ANALYSIS AFTERSCHO☺OL – DEVELOPING CHANGE MAKERS CENTRE FOR SOCIAL ENTREPRENEURSHIP PGPSE PROGRAMME – World’ Most Comprehensive programme in social entrepreneurship & spiritual entrepreneurship OPEN FOR ALL FREE FOR ALL
www.afterschoool.tk
AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
FINANCIAL ANALYSIS Dr. T.K. Jain.
AFTERSCHO☺OL Centre for social entrepreneurship Bikaner M: 9414430763 [email protected] www.afterschool.tk, www.afterschoool.tk www.afterschoool.tk
AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
What is a lease? • When owneer of an asset (lessor) grants another person (lessee)) the right to use the asset against some payment, it is called lease.
www.afterschoool.tk
AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
What is operating lease? • When lease duration is less than the life of asset, it is called operating lease. For example, the life of plant is 20 years, but lease is for 5 years.
www.afterschoool.tk
AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
What is financial lease? • When lease duration is equal to the life of asset, it is called financial lease. For example, the life of plant is 20 years, and lease is for 20 years.
www.afterschoool.tk
AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
What is sale and leaseback? • A firm sells property and the purchaser leases it back to the seller. • For example, Goutam buys a car, he sells it to Dhawal, who gives it back to Goutam on lease.
www.afterschoool.tk
AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
What is residual value? • The asset’ value at the end of life of the asset. For example, the value of asset after 10 years (lease period) is Rs. 5000, it is residual value.
www.afterschoool.tk
AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
What is leveraged lease? • Suppose Arihant wants to start the business of leasing property. He makes contract with Mahavir, who gives him 1 crores as Loan / equity in this task. Arihant buys a new machine of Rs. 1 Crore and gives it on lease to Jitu. Not we have lessor, lesee, and lendor (this is leveraged lease). www.afterschoool.tk
AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
In which lease do you show assets in balance sheet – capital lease or operating lease? • Capital lease
www.afterschoool.tk
AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
Every year we get Rs. 24412 as lease rental. Our investment is 165000. what should be minimum period of lease at 10%? • 165000 = (present value of stream of payments of 24412. • 24412/(1.1)^1 + . . . . For X period. • Let us divide 165000 by 24412, we get 6.75 now deduct 1 out of this, we get 5.75. 5.75 is the PV of annuity of 1 ruppe in 9 years, so lease period is 9 +1 www.afterschoool.tk AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS = 10 years. Answer.
ABOUT AFTERSCHO☺OL Afterschoool conducts three year integrated PGPSE (after class 12th along with IAS / CA / CS) and 18 month PGPSE (Post Graduate Programme in Social Entrepreneurship) along with preparation for CS / CFP / CFA /CMA / FRM. This course is also available online also. It also conducts workshops on social entrepreneurship in schools and colleges all over India – start social entrepreneurship club in your institution today with the help from afterschoool and help us in developing society.
www.afterschoool.tk
AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
Why such a programme? • To promote people to take up entrepreneurship and help develop the society • To enable people to take up franchising and other such options to start a business / social development project • To enable people to take up social development as their mission • To enable people to promote spirituality and positive thinking in the world www.afterschoool.tk
AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
Who are our supporters? • Afterschoolians, our past beneficiaries, entrepreneurs and social entrepreneurs are supporting us. • You can also support us – not necessarily by money – but by being promotor of our concept and our ideas.
www.afterschoool.tk
AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
About AFTERSCHO☺OL PGPSE – the best programme for developing great entrepreneurs • • • • •
Most flexible, adaptive but rigorous programme Available in distance learning mode Case study focused- latest cases Industry oriented practical curriculum Designed to make you entrepreneurs – not just an employee • Option to take up part time job – so earn while you learn • The only absolutely free course on internet www.afterschoool.tk
AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
Workshops from AFTERSCHO☺OL • • • • • • • • •
IIF, Delhi CIPS, Jaipur ICSI Hyderabad Branch Gyan Vihar, Jaipur Apex Institute of Management, Jaipur Aravali Institute of Management, Jodhpur Xavier Institute of Management, Bhubaneshwar Pacific Institute, Udaipur Engineering College, Hyderabad
www.afterschoool.tk
AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
Flexible Specialisations: • • • • • • • • • •
Spiritualising business and society Rural development and transformation HRD and Education, Social Development NGO and voluntary work Investment analysis,microfinance and inclusion Retail sector, BPO, KPO Accounting & Information system (with CA / CS /CMA) Hospital management and Health care Hospitality sector and culture and heritage Other sectors of high growth, high technology and social relevance
www.afterschoool.tk
AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
Salient features: • The only programme of its kind (in the whole world) • No publicity and low profile course • For those who want to achieve success in life – not just a degree • Flexible – you may stay for a month and continue the rest of the education by distance mode. / you may attend weekend classes • Scholarships for those from poor economic background • Latest and constantly changing curriculum – keeping pace with the time • Placement for those who are interested • Admissions open throughout the year • Latest and most advanced technologies, books and study material www.afterschoool.tk
AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
Components • • • • • • • • • • • • • •
Pedagogy curriculum and approach based on IIM Ahmedabad and ISB Hyderabad (the founder is alumnus from IIMA & ISB Hyderabad) Meditation, spiritualisation, and self development Essential softwares for business Business plan, Research projects Participation in conferences / seminars Workshops on leadership, team building etc. Written submissions of research projects/articles / papers Interview of entrepreneurs, writing biographies of entrepreneurs Editing of journals / newsletters Consultancy / research projects Assignments, communication skill workshops Participation in conferences and seminars Group discussions, mock interviews, self development diaryng Mind Power Training & writing workshop (by Dr. T.K.Jain)
www.afterschoool.tk
AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
Pedagogy • • • • • • • • •
Case analysis, Articles from Harvard Business Review Quiz, seminars, workshops, games, Visits to entrepreneurs and industrial visits Presentations, Latest audio-visuals Group discussions and group projects Periodic self assessment Mentoring and counselling Study exchange programme (with institutions out of India) • Rural development / Social welfare projects www.afterschoool.tk
AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
Branches • AFTERSCHO☺OL will shortly open its branches in important cities in India including Delhi, Kota, Mumbai, Gurgaon and other important cities. Afterschooolians will be responsible for managing and developing these branches – and for promoting social entrepreneurs.
www.afterschoool.tk
AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
Case Studies • We want to write case studies on social entrepreneurs, first generation entrepreneurs, ethical entrepreneurs. Please help us in this process. Help us to be in touch with entrepreneurs, so that we may develop entrepreneurs.
www.afterschoool.tk
AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
Basic values at AFTERSCHO☺OL • • • • • •
Share to learn more Interact to develop yourself Fear is your worst enemy Make mistakes to learn Study & discuss in a group Criticism is the healthy route to mutual support and help • Ask fundamental questions : why, when, how & where? • Embrace change – and compete with yourself only www.afterschoool.tk
AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
www.afterschoool.tk social entrepreneurship for better society
www.afterschoool.tk
AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
www.afterschoool.tk
AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
FINANCIAL ANALYSIS Dr. T.K. Jain.
AFTERSCHO☺OL Centre for social entrepreneurship Bikaner M: 9414430763 [email protected] www.afterschool.tk, www.afterschoool.tk www.afterschoool.tk
AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
What is a lease? • When owneer of an asset (lessor) grants another person (lessee)) the right to use the asset against some payment, it is called lease.
www.afterschoool.tk
AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
What is operating lease? • When lease duration is less than the life of asset, it is called operating lease. For example, the life of plant is 20 years, but lease is for 5 years.
www.afterschoool.tk
AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
What is financial lease? • When lease duration is equal to the life of asset, it is called financial lease. For example, the life of plant is 20 years, and lease is for 20 years.
www.afterschoool.tk
AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
What is sale and leaseback? • A firm sells property and the purchaser leases it back to the seller. • For example, Goutam buys a car, he sells it to Dhawal, who gives it back to Goutam on lease.
www.afterschoool.tk
AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
What is residual value? • The asset’ value at the end of life of the asset. For example, the value of asset after 10 years (lease period) is Rs. 5000, it is residual value.
www.afterschoool.tk
AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
What is leveraged lease? • Suppose Arihant wants to start the business of leasing property. He makes contract with Mahavir, who gives him 1 crores as Loan / equity in this task. Arihant buys a new machine of Rs. 1 Crore and gives it on lease to Jitu. Not we have lessor, lesee, and lendor (this is leveraged lease). www.afterschoool.tk
AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
In which lease do you show assets in balance sheet – capital lease or operating lease? • Capital lease
www.afterschoool.tk
AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
Every year we get Rs. 24412 as lease rental. Our investment is 165000. what should be minimum period of lease at 10%? • 165000 = (present value of stream of payments of 24412. • 24412/(1.1)^1 + . . . . For X period. • Let us divide 165000 by 24412, we get 6.75 now deduct 1 out of this, we get 5.75. 5.75 is the PV of annuity of 1 ruppe in 9 years, so lease period is 9 +1 www.afterschoool.tk AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS = 10 years. Answer.
ABOUT AFTERSCHO☺OL Afterschoool conducts three year integrated PGPSE (after class 12th along with IAS / CA / CS) and 18 month PGPSE (Post Graduate Programme in Social Entrepreneurship) along with preparation for CS / CFP / CFA /CMA / FRM. This course is also available online also. It also conducts workshops on social entrepreneurship in schools and colleges all over India – start social entrepreneurship club in your institution today with the help from afterschoool and help us in developing society.
www.afterschoool.tk
AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
Why such a programme? • To promote people to take up entrepreneurship and help develop the society • To enable people to take up franchising and other such options to start a business / social development project • To enable people to take up social development as their mission • To enable people to promote spirituality and positive thinking in the world www.afterschoool.tk
AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
Who are our supporters? • Afterschoolians, our past beneficiaries, entrepreneurs and social entrepreneurs are supporting us. • You can also support us – not necessarily by money – but by being promotor of our concept and our ideas.
www.afterschoool.tk
AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
About AFTERSCHO☺OL PGPSE – the best programme for developing great entrepreneurs • • • • •
Most flexible, adaptive but rigorous programme Available in distance learning mode Case study focused- latest cases Industry oriented practical curriculum Designed to make you entrepreneurs – not just an employee • Option to take up part time job – so earn while you learn • The only absolutely free course on internet www.afterschoool.tk
AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
Workshops from AFTERSCHO☺OL • • • • • • • • •
IIF, Delhi CIPS, Jaipur ICSI Hyderabad Branch Gyan Vihar, Jaipur Apex Institute of Management, Jaipur Aravali Institute of Management, Jodhpur Xavier Institute of Management, Bhubaneshwar Pacific Institute, Udaipur Engineering College, Hyderabad
www.afterschoool.tk
AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
Flexible Specialisations: • • • • • • • • • •
Spiritualising business and society Rural development and transformation HRD and Education, Social Development NGO and voluntary work Investment analysis,microfinance and inclusion Retail sector, BPO, KPO Accounting & Information system (with CA / CS /CMA) Hospital management and Health care Hospitality sector and culture and heritage Other sectors of high growth, high technology and social relevance
www.afterschoool.tk
AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
Salient features: • The only programme of its kind (in the whole world) • No publicity and low profile course • For those who want to achieve success in life – not just a degree • Flexible – you may stay for a month and continue the rest of the education by distance mode. / you may attend weekend classes • Scholarships for those from poor economic background • Latest and constantly changing curriculum – keeping pace with the time • Placement for those who are interested • Admissions open throughout the year • Latest and most advanced technologies, books and study material www.afterschoool.tk
AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
Components • • • • • • • • • • • • • •
Pedagogy curriculum and approach based on IIM Ahmedabad and ISB Hyderabad (the founder is alumnus from IIMA & ISB Hyderabad) Meditation, spiritualisation, and self development Essential softwares for business Business plan, Research projects Participation in conferences / seminars Workshops on leadership, team building etc. Written submissions of research projects/articles / papers Interview of entrepreneurs, writing biographies of entrepreneurs Editing of journals / newsletters Consultancy / research projects Assignments, communication skill workshops Participation in conferences and seminars Group discussions, mock interviews, self development diaryng Mind Power Training & writing workshop (by Dr. T.K.Jain)
www.afterschoool.tk
AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
Pedagogy • • • • • • • • •
Case analysis, Articles from Harvard Business Review Quiz, seminars, workshops, games, Visits to entrepreneurs and industrial visits Presentations, Latest audio-visuals Group discussions and group projects Periodic self assessment Mentoring and counselling Study exchange programme (with institutions out of India) • Rural development / Social welfare projects www.afterschoool.tk
AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
Branches • AFTERSCHO☺OL will shortly open its branches in important cities in India including Delhi, Kota, Mumbai, Gurgaon and other important cities. Afterschooolians will be responsible for managing and developing these branches – and for promoting social entrepreneurs.
www.afterschoool.tk
AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
Case Studies • We want to write case studies on social entrepreneurs, first generation entrepreneurs, ethical entrepreneurs. Please help us in this process. Help us to be in touch with entrepreneurs, so that we may develop entrepreneurs.
www.afterschoool.tk
AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
Basic values at AFTERSCHO☺OL • • • • • •
Share to learn more Interact to develop yourself Fear is your worst enemy Make mistakes to learn Study & discuss in a group Criticism is the healthy route to mutual support and help • Ask fundamental questions : why, when, how & where? • Embrace change – and compete with yourself only www.afterschoool.tk
AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
www.afterschoool.tk social entrepreneurship for better society
www.afterschoool.tk
AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
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