On “COMPARATIVE STATEMENT ANALYSIS ON CAFE

PROJECT REPORT

On

“COMPARATIVE STATEMENT ANALYSIS ON

CAFE COFFEE DAY GLOBAL LIMITED “

BY

SHASHANK KP

1NH18MBA74

SUBMITTED

TO

DEPARTMENT OF MANAGEMENT STUDIES NEW

HORIZON COLLEGE OF ENGINEERING, OUTER

RING ROAD, MARATHALLI,

BENGALURU

In partial fulfilment of the requirements for the award of the degree of

MASTER OF BUSINESS ADMINISTRATION

Under the

guidance of

JAYASHREE N PROFESSOR

2020 - 21

CERTIFICATE

This is to certify that SHASHANK KP bearing USN 1NH18MBA74, is a bonafede student

of Master of Business Administration course of the Institute 2020-21, autonomous program,

affiliated to Visvesvaraya Technological University, Belgaum. The project report on

“COMPARATIVE STATEMENT ANALYSIS ON CAFE

COFFEE DAY GLOBAL LIMITED” is prepared by here under the

guidance of Professor Jayashree, in partial fulfilment of requirements for the award of the

degree of Master of Business Administration of Visvesvaraya Technological University,

Belgaum Karnataka.

Signature of Internal Guide Signature of HOD Signature of Principal

Name of the Examiner with affiliation: Signature with date:

1. External Examiner

2. Internal Examiner

DECLARATION

I, SHASHANK KP, hereby declare that The project report on COMPARATIVE

STATEMENT ANALYSIS ON CAFE COFFEE DAY GLOBAL

LIMITED” with reference to “CAFE COFFEE DAY GLOBAL LIMITED”

prepared by me under the guidance of Jayashree, faculty of M.B.A Department, New

Horizon College of Engineering.

I also declare that this project report is towards the partial fulfillment of the university

regulations for the award of the degree of Master of Business Administration by

Visvesvaraya Technological University, Belgaum.

I have undergone an industry internship for a period of Eight weeks. I further declare that

this report is based on the original study undertaken by me and has not been submitted for

the award of a degree/diploma from any other University / Institution.

Signature of Student

Place: BENGALURU

Date:

ACKNOWLEDGEMENT

The successful completion of the project would not have been possible without the guidance

and support of many people. I express my sincere gratitude to MR. ARJUN manager of

Federal bank for allowing to do my project.

I thank the staff of CCD, Bengaluru for their support and guidance and helping me in

completion of the report.

I am thankful to my internal guide Prof Jayashree for his constant support and inspiration

throughout the project and invaluable suggestions, guidance and also for providing valuable

information.

Finally, I express my gratitude towards my parents and family for their continuous support

during the study.

STUDENT NAME: SHASHANK KP

USN NO: 1NH18MBA74

TABLE OF CONTENTS

SL. NUMBER CONTENTS PAGE NUMBERS

1 Executive Summary 1-1

2 Theoretical Background Of The Study 2- 11

3 Industry Profile &Company Profile

12-24

4 Research methodology

25-25

5 Data Analysis And Interpretation 26- 35

6 Learning Experience- Findings,

Suggestions And Conclusion

36-36

7 Bibliography 37-37

9

EXECUTIVE SUMMARY:

ABOUT CAFÉ COFFE DAY GLOBAL LIMITED:

The current study titled” COMPARATIVE STATEMENT ANALYSIS ON CAFE

COFFEE DAY GLOBAL LIMITED”

This study of comparative statement helps us in finding out the variations occurred in money flow

and impact of money flow occurred on company and what made companies to run under this

situation.

In this study different years comparative statements have been analyzed accordingly the main

purpose of comparative statement analysis is to compare between different years and make

changes accordingly.

This comparison helps in where changes can be made and modified accordingly for future better

cashflows and liquidity of companies, and even where changes can be made accordingly

10

CHAPTER 1

THEORITICAL BACKGROUND

CASH FLOW STATEMENT:

The CFS enables financial specialists to see how an organization's tasks are running, where its

cash is coming from, and how cash is being spent. The CFS is significant since it enables

speculators to decide if an organization is on a strong money related balance.

Creditors, then again, can utilize the CFS to decide how a lot of money is accessible (alluded to

as liquidity) for the organization to finance its working costs and pay its obligations.

Points of interest of cash flow statement:

• A cash flow statement is a budget report that abridges the measure of cash and cash

counterparts entering and leaving an organization.

• The cash flow statement estimates how well an organization deals with its cash position,

which means how well the organization creates cash to pay its obligation commitments

and reserve its working costs.

• The cash flow statement supplements the accounting report and pay statement and is a

compulsory piece of an organization's budgetary reports since 1987.

The Structure of the CFS

The fundamental segments of the cash flow statement are:

1. Cash from working exercises

11

2. Cash from contributing exercises

3. Cash from financing exercises

4. Disclosure of noncash exercises is once in a while included when arranged under the

sound accounting guidelines, or GAAP

It's imperative to take note of that the CFS is unmistakable from the salary statement and asset

report since it does exclude the measure of future approaching and active cash that has been

recorded on credit. Along these lines, cash isn't equivalent to net gain, which on the pay

statement and monetary record, incorporates cash deals and deals made on credit.

Operating Activities

The operating activities on the CFS incorporate any sources and employments of cash from

business activities. As it were, it reflects how a lot of money is created from an organization's

items or administrations.

For the most part, changes made in cash, debt claims, devaluation, stock, and records payable are

reflected in cash from tasks.

These operating activities may include:

• Receipts from offers of merchandise and enterprises

• Interest installments

• Income charge installments

• Payments made to providers of merchandise and enterprises utilized underway

• Salary and compensation installments to workers

• Rent installments

• Any other sort of operating costs

On account of an exchanging portfolio or a venture organization, receipts from the clearance of

credits, obligation, or value instruments are additionally included. When setting up a cash flow

12

statement under the backhanded strategy, deterioration, amortization, conceded assessment,

additions or misfortunes related with a noncurrent resource, and profits or income got from

certain contributing activities are additionally included. Be that as it may, buys or offers of long-

haul resources are excluded in operating activities.

Count of cash flow

Cash flow is determined by making certain acclimations to net gain by including or subtracting

contrasts in income, costs, and credit exchanges (showing up on the accounting report and pay

statement) coming about because of exchanges that happen starting with one period then onto the

next. These changes are made in light of the fact that non-cash things are determined into overall

gain (salary statement) and complete resources and liabilities (asset report). Thus, in light of the

fact that not all exchanges include genuine cash things, numerous things must be reexamined when

ascertaining cash flow from activities.

Subsequently, there are two strategies for ascertaining cash flow, the immediate technique, and

the roundabout strategy.

Direct Cash Flow Method

The immediate technique includes all the different kinds of cash installments and receipts,

including cash paid to providers, cash receipts from clients and cash paid out in compensations.

These figures are determined by utilizing the start and consummation adjusts of an assortment of

business accounts and looking at the net abatement or increment in the records.

Indirect Cash Flow Method

With the aberrant technique, cash flow from operating activities is determined by first removing

the net gain from an organization's salary statement. Since an organization's pay statement is set

up on an accumulation premise, income is possibly perceived when it is earned and not when it is

gotten. Total compensation isn't a precise portrayal of net cash flow from operating activities, so

it ends up important to alter profit before premium and charges (EBIT) for things that influence

13

overall gain, despite the fact that no real cash has yet been gotten or paid against them. The

circuitous strategy likewise makes acclimations to include back non-operating activities that don't

influence an organization's operating cash flow. For instance, devaluation isn't generally a cash cost; it is a sum that is deducted from the absolute

estimation of an advantage that has recently been represented. That is the reason it is included

once more into net deals for figuring cash flow.

Accounts Receivable and Cash Flow

Changes in records receivable (AR) on the asset report starting with one bookkeeping period then

onto the next must likewise be reflected in cash flow. On the off chance that records receivable

abatements, this suggests more cash has entered the organization from clients satisfying their

credit accounts—the sum by which AR has diminished is then added to net deals. In the event that

records receivable increments starting with one bookkeeping period then onto the next, the

measure of the expansion must be deducted from net deals on the grounds that, in spite of the fact

that the sums spoke to in AR are income, they are not cash.

Inventory Value and Cash Flow

An expansion in stock, then again, signals that an organization has spent more cash to buy

progressively crude materials. On the off chance that the stock was paid with cash, the expansion

in the estimation of stock is deducted from net deals. An abatement in stock would be added to

net deals. On the off chance that stock was bought on credit, an expansion in records payable

would happen on the accounting report, and the measure of the expansion from one year to the

next would be added to net deals.

A similar rationale remains constant for charges payable, pay rates payable, and prepaid

protection. On the off chance that something has been satisfied, at that point the distinction in the

worth owed starting with one year then onto the next must be subtracted from total compensation.

In the event that there is a sum that is still owed, at that point any distinctions should be added to

net profit.

14

Investing Activities and Cash Flow

Contributing activities incorporate any sources and employments of cash from an organization's

ventures. A buy or clearance of a benefit, credits made to merchants or got from clients or any

installments identified with a merger or procurement is incorporated into this classification. To

put it plainly, changes in hardware, resources, or speculations identify with cash from

contributing.

Ordinarily, cash changes from contributing are a "cash out" thing, since cash is utilized to purchase

new hardware, structures, or transient resources, for example, attractive protections. Be that as it

may, when an organization strips an advantage, the exchange is considered "cash in" for

computing cash from contributing.

Cash From Financing Activities

Cash from financing activities incorporate the wellsprings of cash from speculators or banks, just

as the employments of cash paid to investors. Installment of profits, installments for stock

repurchases and the reimbursement of obligation head (credits) are incorporated into this

classification.

COMPARATIVE STATEMENT ANALYSIS:

The comparative budget reports are statements of the monetary situation at various periods; of

time. The components of money related position are appeared in a comparative structure in order

to give a thought of budgetary situation at least two periods. Any statement arranged in a

comparative structure will be canvassed in comparative statements.

From functional perspective, for the most part, two budget reports (monetary record and pay

statement) are set up in comparative structure for budgetary analysis purposes. Not just the

examination of the figures of two periods yet in addition be connection between monetary record

and pay statement empowers an inside and out investigation of money related position and

employable outcomes.

The comparative statement may appear:

15

(I) Absolute figures (rupee sums).

(ii) Changes in supreme figures i.e., increment or lessening in total figures.

(iii) Absolute information as far as rates.

(iv) Increase or reduction as far as rates.

The investigator can reach valuable inferences when figures are given in a comparative position.

The figures of offers for a quarter, half - year or one year may tell just the present situation of

offers endeavors. At the point when marketing projections of past periods are given alongside the

figures of current periods then the expert will have the option to contemplate the patterns of offers

over various timeframes. Additionally, comparative figures will show the pattern and bearing of

monetary position and operating outcomes.

The money related information will be comparative just when same bookkeeping standards are

utilized in setting up these statements. If there should be an occurrence of any deviation in the

utilization of bookkeeping standards this reality must be referenced at the foot of fiscal

summaries and the examiner ought to be cautious in utilizing thes

e statements.

Kinds of Comparative Statements:

The two comparative statements are

(I) Balance sheet, and

(ii) Income statement.

(I) Comparative Balance Sheet:

The comparative monetary record analysis is the investigation of the pattern of similar things,

gathering of things and figured things in at least two asset reports of a similar business venture

on various dates.' The progressions in intermittent accounting report things mirror the lead of a

business.

16

The progressions can be seen by correlation of the monetary record toward the start and toward

the finish of a period and these progressions can help in framing an assessment about the

advancement of a venture. The comparative asset report has two sections for the information of

unique monetary records. A third segment is utilized to show increments in figures. The fourth

segment might be included for giving rates of increments or diminishes.

Rules for Interpretation of Comparative Balance Sheet:

While translating Comparative Balance Sheet the translator is required to ponder the

accompanying angles:

(1) Current money related position and liquidity position.

(2) Long - term money related position.

(3) Profitability of the worry.

(1) For considering current money related position or short - term monetary situation of a worry,

one should see the working capital in both the years. The abundance of current resources over

current liabilities will give the figures of working capital. The expansion in working capital will

mean improvement in the current monetary situation of the business.

An expansion in current resources is joined by the increment in current liabilities of a similar

sum won't demonstrate any improvement in the momentary money related position. An

understudy should think about the expansion or lessening in current resources and current

liabilities and this will empower him to investigate the current monetary position. The second angle which ought to be contemplated in current money related position is the

liquidity position of the worry. On the off chance that fluid resources like cash close by, cash at

bank, charges receivables, account holders, and so forth demonstrate an expansion in the second

year over the primary year, this will improve the liquidity position of the worry.

The expansion in stock can be by virtue of gathering of stocks for need of clients, decline sought

after or deficient deals advancement endeavors. An expansion in stock may build working capital

17

of the business yet it won't be useful for the business.

(2) The long - term money related situation of the worry can be broke down by contemplating

the progressions in fixed resources, long haul liabilities and capital .The correct monetary

strategy of concern will be to back fixed resources by the issue of either long haul protections,

for example, debentures, securities, advances from budgetary establishments or issue of new

offer capital.

An expansion in fixed resources ought to be contrasted with the increment in long haul credits and

capital. On the off chance that the expansion in fixed resources is more than the increment in long

haul protections then piece of fixed resources has been financed from the working capital. Then

again, if the expansion in long haul protections is more than the increment in fixed resources at

that point fixed resources have not exclusively been financed from long haul sources however part

of working capital has additionally been financed from long haul sources. An insightful

arrangement will be to back fixed resources by raising long haul reserves.

The idea of advantages which have expanded or diminished ought to likewise be concentrated to

frame a sentiment about the future generation potential outcomes. The expansion in plant and

apparatus will expand generation limit of the worry. On the liabilities side, the expansion in lent

supports will mean an increment in intrigue risk though an increment in offer capital won't build

any obligation for paying interest. A conclusion about the long haul budgetary position ought to

be framed in the wake of thinking about previously mentioned perspectives. (3) The following angle to be considered in a comparative asset report question is the benefit of

the worry. The investigation of increment or reduction in held income, different assets and

surpluses, and so on will empower the mediator to see whether the productivity has improved or

not. An expansion in a critical position of Profit and Loss Account and different assets made from

benefits will mean an expansion in gainfulness to the worry. The abatement in such records may

mean issue of profit, issue of extra offers or weakening in benefit of the worry.

(4) After considering different resources and liabilities a supposition ought to be framed about the

budgetary situation of the worry. One can't state in the event that momentary monetary position

18

is great, at that point long haul money related position will likewise be great or the other way

around. A finishing up word about the general money related position must be given toward the

end.

Rules for Interpretation of Income Statements:

The analysis and translation of income statement will include the accompanying advances:

(1) The expansion or reduction in deals ought to be contrasted and the increment or diminishing in

expense of merchandise sold. An expansion in deals won't constantly mean an increment in benefit.

The benefit will improve if increment in deals is more than the expansion in expense of products

sold. The measure of gross benefit ought to be examined in the initial step.

(2) The second step of analysis ought to be the investigation of operational benefits. The operating

costs, for example, office and authoritative costs, selling and appropriation costs ought to be

deducted from gross benefit to discover operating benefits.

An expansion in operating benefit will result from the increment in deals position and control of

operating costs. A diminishing in operating benefit might be because of an expansion in operating

costs or abatement in deals. The adjustment in individual costs ought to likewise be examined.

few costs may increment because of the development of business activities while others may go

up because of administrative wastefulness. (3) The expansion or abatement in net benefit will give a thought regarding the general

gainfulness of the worry. Non-operating costs, for example, intrigue paid, misfortunes from

clearance of benefits, discounting of conceded costs, installment of expense, and so forth decline

the figure of operating benefit. At the point when all non-operating costs are deducted from

operational benefit, we get a figure of net benefit. Some non-operating incomes may likewise be

there which will build net benefit. An expansion in net benefit will gave us a thought regarding

the advancement of the worry.

19

(4) An assessment ought to be shaped about gainfulness of the worry and it ought to be given

toward the end. It ought to be referenced whether the general gainfulness is great or not.

CHAPTER 2

INDUSTRY PROFILE AND COMPANY PROFILE

CAFFE COFFEE DAY GLOBAL LIMITED:

We are the parent organization of the Coffee Day Group, which houses Café Coffee

Day that spearheaded the espresso culture in the tied bistro section in India. This

espresso goes everywhere throughout the world to customers over, Europe and Japan,

making us one of the top espresso exporters in the nation. We opened our first Café

20

Coffee Day outlet in Bengaluru in 1996, our own was another vision—one where

espresso was something other than a drink. It was an upset that brought espresso fans,

growing espresso consumers, and well, companions together over some newly

fermented espresso. Today, our backup Coffee Day Global Limited has built up the

biggest impression of bistro outlets in India-spread crosswise over in excess of 200

urban communities. Our invasions into assorted organizations are set apart by a similar

enthusiasm with which we began Coffee Day Global Limited. Our portfolio

incorporates Technology Parks and SEZs, Logistics, Investments, Financial Services

and Hospitality.

Our Company was initially shaped as an organization firm established under the Indian

Partnership Act, 1932 on February 1, 2008 under the name Coffee day Holding Co.

Espresso day Holding Co. was from there on changed over from an association firm to

a private constrained organization under Part IX of the Companies Act, 1956 as Coffee

Day Holdings Company Private Limited. The name of our Company was changed to

Coffee Day Resorts Private Limited and along these lines, as Coffee Day Enterprises

Private Limited. Our Company was changed over into an open restricted organization

and the name of our Company was changed to Coffee Day Enterprises Limited from

that point.

COFFE VENDING MACHINES:

The coffee vending machine is a vending machine that apportions hot coffee and other

coffee refreshments. More seasoned models utilized moment coffee or concentrated

fluid coffee and hot or bubbling water, and gave fixings, for example, cream and sugar.

Some cutting edge machines get ready different coffee styles, for example, mochas and

lattes and use ground dribble coffee, and some crisp granulate the coffee to request

utilizing a processor in the machine.

The machine was concocted in the United States by the Rudd-Millikan organization in

1947, appearing as the "Kwik Kafe". A few U.S. organizations likewise started

assembling the machines in 1947, and by 1955 more than 60,000 existed in the U.S.

Today, coffee vending machines exist in different zones of the world, and are normal

in Japan.

HISTORY:

The coffee vending machine was created in the United States by the Rudd-organization

of Philadelphia, Pennsylvania, in 1947, and the machine was named the Kwik Kafe.

The machine would drop a paper cup through a chute onto a stage and fill the cup with

hot coffee arranged utilizing moment coffee and hot water.[12] The Kwik Kafe took

five seconds to set up some coffee. The Kwik Kafe machines were set in U.S. areas

21

through the procedure of At a 1948 show in Philadelphia, Lloyd K. Rudd, leader of the

Rudd-Melikian organization, expressed that Kwik Kafe machines provided 250,000

cups of coffee on a day by day basis.[13]

Extra organizations that produced coffee vending machines in 1947 in the United States

incorporate the Manning and Lewis Company, Knap way Devices and the Bert Mills

Corporation. A few machines in 1947 utilized a fluid coffee concentrate that was

blended with bubbling water, and one such machine charged a nickel for some coffee

and administered a wooden spoon to blend the cream and sugar.[15] By the year 1955,

more than 60,000 coffee vending machines existed in the United States.

COMPETITORS FOR COFFEE VENDING MACHINES:

• Astoria

• Rancilio Group SpA

• WMF Group GmbH

• Coffee Day Global Limited

• Philips India Limited

• Preethi Kitchen Appliances Pvt Ltd

• Stanley Black & Decker India Private Limited

• Usha International Limited

• Bajaj Electricals Limited (BEL)

• TTK Prestige Limited

TYPES OF COFFEE TEA VENDORS

1. Floor standing vending machine

These kind of vending machines can be most regularly found in a major business place.

They have a base fixed at the base to keep away from burglary or moving of the

machine. These kind of machines are regularly adaptable and can create various drinks,

for example, coffee (various sorts of coffee), tea, hot cocoa, or soup.

22

They have various compartments introduced inside, yet may frequently come up short

on an inbuilt processor, and depends on the utilization of moment or dried coffee/tea.

They apportion the refreshment on the snap of a catch, blending the fixings from various

holders to create the drink. They have an enormous ability to apportion coffee/tea or

some other drink. These machines are fit for creating various sorts of coffee itself, for

example, coffee.

There are two sorts of Floor-standing machine –

Non–Coin Operated/Free Vending Machine

Coin Operated Vending Machine

These can be found in eateries or open spots. A sensor is activated after a coin or token

is embedded inside the machine, which at that point triggers the system to give you

some coffee. These mammoths can apportion effectively up to 500 beverages. They are

the costliest kind of vending machines in the market. Contingent upon its degree of

refinement, unsupported vending machines convey phenomenal quality coffee, tea, and

even different drinks.

2. Tabletop Coffee-Tea Vendor

These machines are typically introduced over a counter, and is versatile to a degree.

Their size is a lot littler than unsupported vending machines, which unavoidably lessens

their presentation and highlights. These are progressively appropriate for little office

conditions, as the measure of coffee or tea they can administer is constrained.

It very well may be associated with a water source, be it a water cooler or some other

association with abstain from topping off different occasions. These are regularly the

most practical vending machines, yet these can apportion just a constrained sort of

drinks. There are two kinds of tabletop coffee merchants itself, contingent upon the

milk you like to devour – Fresh Milk or Milk Powder.

Contingent upon the model and highlights of the machine, progressively refined coffee,

for example, coffee or cappuccino can be made. A tabletop coffee-tea merchant can

likewise apportion soup or other hot non-refreshment fluids. It can serve up to 50-100

cups per day, contingent upon the water association or size of the water cooler

connected.

3. Bean-To-Cup Coffee/Tea Vending Machine

23

Here is the place quality coffee or tea starts. Normal vending machines utilize moment

coffee or dried coffee or even containers of coffee to create the drink. This is on the

grounds that these machines come up short on any inbuilt component to process the

ground coffee.

Bean-To-Cup machines have an inbuilt pounding and preparing instrument to ground

the coffee and blend it, give you some astounding tasting crisp coffee. Another purpose

behind the great coffee taste is that rather than powder milk, most bean-to-cup vending

machines utilize crisp milk. The machine comes in different sizes, and can frequently

hold an assortment of fluid refreshments. Most Vending machines can hold up to 200

cups, yet the size of the milk compartment may contrast.

We have secured the significant kinds of coffee vending machines. A vending machine

may likewise have the choice of serving a cup straightforwardly with the drink. These

are brought in-cup coffee-tea vending machines and for the most part pursue a similar

system as an unsupported vending machine.

CAFFEE COFFE DAY GLOBAL LIMITED VENDING MACHINE STASTICAL

DATA:

CAFFEE COFFE DAY GLOBAL LIMITED VENDING MACHINE STASTICAL

DATA:

24

MARKET SHARE OF COFFEE VENDING MACHINES IN INDIA

25

VISION

We are the place coffee is today, and where it's going straightaway. We carry coffee from the

bean to the cup. After some time we've built up the study of supporting the yield, how to broil it-

to persuade the perfect flavor from it-and how to extricate that flavor in the mix. However, we

accomplish more than please the sense of taste. In each bean, we see the capability of every day

fit to be discharged.

Coffee is our motivation. It rouses us since we can see the unlimited potential outcomes in the

lives of our visitors.

• To be set up and trusted to be flawless coffee colleague

• To be a pioneer in development administration and quality

• To be among the most appreciated and regarded organizations in our industry

• To be pioneer in our business sectors

MISSION:

• To set and maintain the highest standards of quality and ethics in everything we do

• To provide perfect delicious coffee products and excellent, reliable services to our

customers

• To earn trust of our customers,employees,partners and our community and to contribute to

good development and prosperity

• To inspire and to connect people

PRODUCT AND SERVICES OF CCD GROUPS:

26

Coffee day global:

Coffee Day gathering began its tasks in 1993 through its auxiliary Coffee Day Global Limited.

We work a profoundly enhanced and vertically incorporated coffee business which reaches from

securing, preparing and cooking of coffee beans to retailing of coffee items crosswise over

different arrangements. We source our coffees from a huge number of little coffee grower. They

and the numerous manor laborers have genuinely made us who we are today and we're happy to

be a piece of their lives.

CAFÉ COFFEE DAY:

Café Coffee Day is a coffee look for the youthful and the youthful on a basic level. We are a

piece of Coffee Day Global Limited. The first café opened in 1996 on Brigade Road in Bengaluru,

India. A shrewd, straightforward space that they could call their very own for some time… plunk

down, talk and tune in to discussions, hold short gatherings or even have a great deal of fun… all

over steaming cups of coffee. It's been an energizing voyage from that point forward, turning into

the biggest composed retail café chain in the nation – as far as number of café outlets. Likewise

if your movements take you to Vienna, Austria or the Czech Republic, do stop by at Café Coffee

Day for the flavor of a mix from home.

Our coffees, smoothies, tidbits, product and the sky is the limit from there advances to the

palates of our customers, regardless we shock them by propelling mark items like the Devil's

Own, Iced Eskimo and Crunchy Frappe.

27

The Lounge

In 2010, we launched Coffee Day Lounge, which expanded our customer base, offering a new

kind of space—directed at affluent customers who need a space not just to hang out, but also

occasionally to network. With a menu that’s expanded to offer more niche methods of coffee

brewing, exotic teas, elements of mixology (like our coffeetimes), and international cuisine to

satisfy any kind of craving.

The Square

In 2009, we focused on the coffee fan with the principal Coffee Day Square in Bengaluru. This

premium café offers single beginning coffees, boutique preparing frameworks, and takes into

account the well-voyage coffee authority. These stores are available in New Delhi, Mumbai,

Bengaluru and Chennai. The menu offers worldwide and neighborhood single starting point

coffees, high end food choices and that's only the tip of the iceberg.

28

Xpress

Coffee Day Xpress is an in a hurry nourishment and refreshments stand arranged at helpful areas,

for example, enormous corporate grounds, places of business, medical clinics, metro and railroads

stations. Our Xpress organization was propelled in February 2003.

COFFEE DAY BREVARAGES

Going above and beyond, our distributing business carries coffee to always advantageous

areas—your home or office. A significant piece of our vertically incorporated plan of action, we

have created candy machines utilizing in-house innovation that apportions hot coffee just as teas

of various flavors.

We have created two kinds of coffee vending machines: Sienna, a self-loader machine which is

utilized at our café chain; and Celesta, a completely programmed coffee vending machine which

is as of now sent at numerous customer areas the nation over. Our vending machines are prepared

to plan new drain coffee and furnish our clients with a valid encounter of newly blended coffee.

The two machines are accessible against a store, with ordinary help and upkeep support. Our

clients essentially incorporate corporate customers in the IT/ITES, money related, telecom and

assembling divisions among others.

COFFEE DAY FRESH & GROUND

Fresh and Ground (F&G) serves fresh and marked coffee beans and powder to clients through

424 F&G outlets, most of which are possessed and worked by us crosswise over South India and

29

Maharashtra.

We began serving coffee through F&G outlets in 1995 and at present offer more than 25 selective

coffee mixes. We have additionally presented a particular coffee machine 'Kaapi Guru' for our

F&G business, which is utilized by large number of little cafés and restaurants in South India.

To guarantee we're providing the most ideal coffee—in consistence with our high quality

principles—we control purchasing, roasting, packaging, and dispersion of coffee utilized in

every one of our organizations. We buy coffee beans from three coffee-producing regions in

Karnataka—Hassan, Chikmagalur and Coorg—and dish them to our exacting models for our

numerous mixes and single origin coffees.

We've gotten various agents to source coffee beans from these regions and bring them to our

curing facilities. The coffee is restored in the Hassan and Chikmagalur plants, the two of which

are furnished with hardware, including shading sorting facilities for cleaning and sorting coffee

beans.

We fare relieved coffee to Europe, Middle East and Japan.

30

Tanglin is currently developing and operating a Special Economic Zone in Bengaluru and a

technology park in Mangalore. The former is Global Village, a 114-acre IT-focused SEZ in

Bengaluru. The latter is Tech Bay, approximately 21-acre, riverfront property.

sical combines numerous aspects of logistics, namely port handling, road and rail, logistics,

container freight stations and mining to provide integrated logistics solutions. Sical has won

numerous awards for excellence.

COFFE DAY TRADING COMPANY

Ittiam Systems

Ittiam Systems is an embedded-software and systems design company.

www.ittiam.com

Global Edge Software Limited

Global Edge is an embedded software solutions and services company focused on wireless,

telecom, networking and automotive technologies.

http://www.ittiam.com/

31

Way2Wealth has a dish India nearness and administrations its customers through a system of

branches, with many registered sub-representatives and approved people spread the nation over.

The center organizations of Way2Wealth can be classified into four significant categories. The

broking and commission organizations involve value, ware, and money brokerage, among

various different administrations; while the dispersion business comprises of financial items

circulation, the Margin exchange financing is for premium customers for their market exercises.

Additionally, items are worked through quantitative procedures in assisting dynamic market

members.

Through Coffee Day Hotels and Resorts Private Limited, a completely possessed auxiliary, we

opened The Serai, our first extravagance resort, in Chikmangalur, Karnataka. Our second and third

extravagance resorts are likewise situated amidst nature, one in the wildlife environs of Bandipur

National Park, Karnataka and the other by the peaceful Kabini River, Karnataka. Along with our

three resorts, in 2014, Coffee Day Hotels and Resorts obtained a minority stake in the Barefoot

Resort in the Andaman and Nicobar Islands.

CHAPTER 3

RESEARCH METHODOLOGY

SCOPE OF THE STUDY

The study was conducted using information collected from the various sources

that is balance sheet mazanies. ‘This study was mainly done to analysis , the yearly

changes occurred in the balance sheet and cashflow transactions that would affect

the company.

32

RESEARCH METHODOLOGY

The work carried out in the study is based on the information collected from

financial records and other documents in the form of the Balance sheet, Income

statements and Annual reports of the Bank. A research design could be defined as

the blue print specifying every stage of action in the course of research.

TYPES OFRESEARCH

The research design is analytic in nature. Analytical research is a kind of research where

conclusions are to be derived from the facts and data.

COLLECTION OF DATA

Data is a stream of raw facts representing events occurring in organization. To derive

the data required for the study, there are two alternatives available

SECONDARY DATA:

Information obtained from published and unpublished sources are called secondary data.

There are two basics sources of secondary data.

DIAGRAM AND CHARTS:

Diagram and charts are used for the present study in order to present the assembled data in a

pictorial form.

COMPARITIVE ANALYSIS:

Item by item comparison of two or more comparable alternatives, processes, products,

qualifications, sets of data, systems, etc. In accounting, for example, changes in a

financial statement’s items over several accounting periods .

CHAPTER 4

DATA ANALYSIS AND INTERPRETATION

COMPARATIVE STATEMENT FOR 2016 AND 2015

33

INCREASE %OF INCREASE

PARTICULARS 2016 2015 /DECREASE OR DECREASE

EQUITYS AND

LIABLITIES

SHAREHOLDERS FUND

Equity share capital 206 14.59 191.41 1311.926

preference share capital 0 1.64 -1.64 -100

Total share capital 206 16.23 189.77 1169.254

Reserves and surplus 1959 531 1428 268.9266

total reserves and surplus 1959 531 1428 268.9266

total shareholders fund 2165 547 1618 295.7952

Share capital suspense 0 0 0 0

NON CURRENT

LIABLITIES

Long term borrowings 2669.58 3046.18 -376.6 -12.363

Deferred tax liabilities 16.01 16.65 -0.64 -3.84384

other long term liabilities 152.45 195.29 -42.84 -21.9366

Long term provisions 10.53 51.4 -40.87 -79.5136

total non-current liabilities 2848.57 3309.52 -460.95 -13.928

CURRENT LIABLITIES

Short term borrowings 522.29 503.38 18.91 3.756605

Trade payables 99.17 165.43 -66.26 -40.0532

other current liabilities 816.24 947.22 -130.98 -13.8278

short term provisions 4.6 30.32 -25.72 -84.8285

TOTAAL CURRENT

LIABLITIES 1442.29 1646.35 -204.06 -12.3947

TOTAL CAPITAL AND

LIABLITIES 7031.43 6013.57 1017.86 16.92605

ASSESTS

NON CURRENT ASSESTS

Tangible assests 2483.28 1914 569.28 29.74295

intangible assests 21.91 51.41 -29.5 -57.3818

Capital work in progress 706.32 997.26 -290.94 -29.1739

intangible assests under development 8.33 0 8.33 0

FIXED ASSESTS 3219.84 2962.67 257.17 8.680346

non-current investments 613.88 517.68 96.2 18.58291

deferred tax assests 50.13 2.68 47.45 1770.522

long term loans and advances 97.57 464.47 -366.9 -78.9933

34

other non-current assests 486.34 114.78 371.56 323.7149

TOTAL NON -CURRENT

ASSESTS 4969.47 4575.31 394.16 8.614935

CURRENT ASSESTS

Current investments 12.61 0 12.61 0

Inventories 125.02 125.83 -0.81 -0.64373

Trade receivables 305.91 333.9 -27.99 -8.38275

cash and cash equivalents 1179.55 742.77 436.78 58.80421

short term loans and advances 136.49 184.93 -48.44 -26.1937

other current assests 302.4 50.83 251.57 494.9243

TOTAL CURRENT

ASSESTS 2061.97 1438.26 623.71 43.36559

TOTAL ASSESTS 7031.43 6013.57 1017.86 16.92605

INTERPRETATION: Share capital have been increased comparatively even though the assets have not increased up to

level current liabilities have increased these doesn’t show the good move so in upcoming

liabilities have to be decreased to enhance the further profitability and better running of

business.in accordance with trade receivables have decreased gradually. Inventories have

decreased this is an good move for sales decrease in inventories. Long term loans and advances

have been decreased this is an good move to enhance the business capabilities.

COMPARATIVE STATEMENT ANALYSIS FOR 2017 AND 2016

INCREASE %OF INCREASE OR

PARTICULARS 2017 2016 /DECREASE DECREASE

EQUITYS AND LIABLITIES

SHAREHOLDERS FUND

Equity share capital 206 206 0 0

preference share capital 0 0 0

Total share capital 206 206 0 0

Reserves and surplus 1929.01 1959 -29.99 -1.530883104

total reserves and surplus 1929.01 1959 -29.99 -1.530883104

35

total share holders fund 2135.01 2165 -29.99 -1.3852194

Share capital suspense 128.68 0 128.68

NON CURRENT LIABLITIES

Long term borrowings 3203.43 2669.58 533.85 19.9975277

Deffred tax liablities 25.62 16.01 9.61 60.02498438

other long term liablities 142.65 152.45 -9.8 -6.42833716

Long term provisions 12.05 10.53 1.52 14.43494777

total non current liablities 3383.75 2848.57 535.18 18.78767241

CURRENT LIABLITIES


Trade payables 101.17 99.17 2 2.016738933

other current liablities 1145.95 816.24 329.71 40.39375674


TOTAAL CURRENT LIABLITIES 1793.12 1442.29 350.83 24.32451171

TOTAL CAPITAL AND

LIABLITIES 8025.21 7031.43 993.78 14.13339819

ASSESTS

NON CURRENT ASSESTS

Tangible assests 2716.69 2483.28 233.41 9.399262266

intangible assests 42.89 21.91 20.98 95.75536285

Capital work in progress 815.64 706.32 109.32 15.47740401

intangible assests under

development 0.79 8.33 -7.54 -90.51620648

FIXED ASSESTS 3576.01 3219.84 356.17 11.06172978

non current investments 662.36 613.88 48.48 7.89730892

deffred tax assests 63.57 50.13 13.44 26.81029324

long term loans and advances 110.41 97.57 12.84 13.15978272

other non current assests 566.84 486.34 80.5 16.55220628

TOTAL NON -CURRENT

ASSESTS 5479.27 4969.47 509.8 10.25863925

CURRENT ASSESTS

Current investments 1.77 12.61 -10.84 -85.96352102

inventories 132.54 125.02 7.52 6.015037594

tradereceivables 408.91 305.91 103 33.67003367


short term loans and advances 153.43 136.49 16.94 12.41116565


TOTAL CURRENT ASSESTS 2545.97 2061.97 484 23.47269844

TOTAL ASSESTS 8025.21 7031.43 993.78 14.13339819

36

INTERPRETATION:

• Total liabilities and capital have increased to 14.13%

• Long term liabilities have decreased to 9.8% this is a better move for

optimum performance and better working capital even also for cash floe

• Reserves and surplus are decreased to 29% this shows a slowdown in overall

business higher the reserves higher the profitability lower the reserves lower

the profitability

• Work in progress have been increased to 15% these will lead in a better performance

• Investments in fixed assets have been made for better performance

• Inventories have been increased to 7.52% to run a business effacingly proper

maintains of inventories should be, made

• Liquidity of business have been improved to 22% so the this shows a proper

running of business liquidity shows the ability of business

• Current investments have been decreased to 9% that is for within year where

risk is higher and profitability is more


INCREASE OR % OF INCREASE OR

PARTICULARS 2018 2017 DECREASE DECREASE

EQUITYS AND LIABLITIES

SHAREHOLDERS FUND

Equity share capital 211.25 206 5.25 2.548543689

preference share capital 0 0 0 0

Total share capital 211.25 206 5.25 2.548543689

Reserves and surplus 2166.36 1929.01 237.35 12.30423896

total reserves and surplus 2166.36 1929.01 237.35 12.30423896

total share holders fund 2377.61 2135.01 242.6 11.36294444

37

Share capital suspense 0 128.68 -128.68 -100

NON CURRENT LIABLITIES


Deffred tax liablities 36.12 25.62 10.5 40.98360656

other long term liablities 158.12 142.65 15.47 10.84472485


total non current liablities 3403.16 3383.75 19.41 0.573623938

CURRENT LIABLITIES


Trade payables 132.51 101.17 31.34 30.97756252

other current liablities 1510.31 1145.95 364.36 31.79545355


TOTAAL CURRENT LIABLITIES 2457.32 1793.12 664.2 37.04158115

TOTAL CAPITAL AND

LIABLITIES 8875.93 8025.21 850.72 10.60059488

ASSESTS

NON CURRENT ASSESTS


intangible assests 39.67 42.89 -3.22 -7.507577524

Capital work in progress 943.96 815.64 128.32 15.73243097

intangible assests under development 2.84 0.79 2.05 259.4936709

FIXED ASSESTS 3802.79 3576.01 226.78 6.341704861

non current investments 704.33 662.36 41.97 6.33643336

deffred tax assests 77.64 63.57 14.07 22.13308164

long term loans and advances 141.77 110.41 31.36 28.40322435


TOTAL NON -CURRENT

ASSESTS 6066.76 5479.27 587.49 10.72204874

CURRENT ASSESTS

Current investments 11.73 1.77 9.96 562.7118644

Inventories 95.6 132.54 -36.94 -27.87083145

Tradereceivables 479.79 408.91 70.88 17.33388765


short term loans and advances 137.37 153.43 -16.06 -10.46731408


TOTAL CURRENT ASSESTS 2809.17 2545.97 263.2 10.33790657

TOTAL ASSESTS 8875.93 8025.21 850.72 10.60059488

INTERPRETATION:

38

• Investments have been increased that is equity share capital have been increased by 2%

• Reserves and surplus have been increased by 12% this shows a better

performance of business higher the reserves higher the profitability

• Long term borrowings have decreased by 10% this indicates borrowings have

been reduced that will lead to a lesser payment of interests with better

performance

• Liabilities and assets have been increased by 10% in accordance with increase in capital

• Intangible assets have been decreased by 3% that means gradually goodwill and

other factors have decreased

• Inventories decreased by 27% this is an indication of better performance and

managing sales objectives

• Liquidity have been increased by 15%

• Short term loans have decreased by 10% these shows creditworthiness


INCREASE OR % OF INCREASE

PARTICULARS 2018 2019 DECREASE OR DECREASE

EQUITYS AND

LIABLITIES

SHAREHOLDERS FUND

Equity share capital 211.25 211.25 0 0

preference share capital 0 0 0 0

Total share capital 211.25 211.25 0 0

Reserves and surplus 2166.36 2317.83 151.47 6.991913

total reserves and surplus 2166.36 2317.83 151.47 6.991913

39

total share holders fund 2377.61 2598.08 220.47 9.272757

Share capital suspense 0 0 0 0

NON CURRENT

LIABLITIES


Deffred tax liablities 36.12 20.47 -15.65 -43.3278

other long term liablities 158.12 145.22 -12.9 -8.15836


total non current liablities 3403.16 2841.88 -561.28 -16.4929

CURRENT LIABLITIES


Trade payables 132.51 141.94 9.43 7.116444

other current liablities 1510.31 1214.12 -296.19 -19.6112

short term provisions 3.58 5.36 1.78 49.72067

TOTAAL CURRENT

LIABLITIES 2457.32 5251.05 2793.73 113.6901

TOTAL CAPITAL AND

LIABLITIES 8875.93 11259.07 2383.14 26.84947

ASSESTS

NON CURRENT ASSESTS


intangible assests 39.67 0 -39.67 -100

Capital work in progress 943.96 0 -943.96 -100

intangible assests under

development 2.84 0 -2.84 -100

FIXED ASSESTS 3802.79 4108.91 306.12 8.049879

non current investments 704.33 64.23 -640.1 -90.8807

deffred tax assests 77.64 77.33 -0.31 -0.39928

long term loans and advances 141.77 113.72 -28.05 -19.7856


TOTAL NON -CURRENT

ASSESTS 6066.76 5969.54 -97.22 -1.6025

CURRENT ASSESTS

Current investments 11.73 112.4 100.67 858.2268

inventories 95.6 112.2 16.6 17.36402

tradereceivables 479.79 570.59 90.8 18.92495


short term loans and advances 137.37 918.69 781.32 568.7705


TOTAL CURRENT

ASSESTS 2809.17 5289.53 2480.36 88.29512

40

TOTAL ASSESTS 8875.93 11259.07 2383.14 26.84947

INTERPRETATION:

• Even though assets and liabilities have increased share capital has not increased this

shows an bad move

• When it comes to reserves and surplus this has increased only by 6% higher the reserves

higher the profit

• Even though long-term borrowings have been decreased short term borrowings have been

increased to 300% this shows clear signs of decline

• Trade payables have been increased by gradually 25% these also a bad move

• Long term borrowings have decreased due to sale of Mindtree solutions

• Even though decreased it cannot meet debt equity ratio

HISTORICAL REPRESENTATION OF CAFÉ COFFEE DAY GLOBAL

LIMITEDS SHARE HOLDERS FUNDS FROM 2015 TO 2018

41

42

HISTORICAL REPRESENTATION OF CAFÉ COFFEE DAY GLOBAL

LIMITEDS NON-CURRENT LIABLITIES FROM 2015 TO 2018

43

CHAPTER 5

FINDINGS, SUGGESTIONS, CONCLUSIONS

Findings of the study is that due to debts and inappropriate investments and mainly because of

investments variations café coffee day is running under loss due to bankruptcy this can be

verified and corrected by taking proper measures and investing in appropriate field for

betterment

SUGGESTIONS

• In a vending machine it would be suggested to check the batch number

• To much of research that are unnecessary are carried out these lids in a wastage of fund

• Data should be collected accordingly, and investments should be made if in case data

is not collected appropriately this will lead to inappropriate investment and share values

will be decreased

• In each batch the problem occurred and the solutions for this is not given in appropriate

and specified manner

• Vending machines suppliers of spares should be changed accordingly that will help in

forecasting betterment of machines.

CONCLUSIONS

In a vending machine and beverages industry maintaining the brand value plays an important

role, and in case of ccd the investments made were inappropriate and even demonetization gave

a huge effect in the industry so that growth got decreased.

With reference to batch numbers changes should be made accordingly this will help in

betterment of forecasting the demand and supplies

In an beverages industry it is important to make changes accordingly ,in present scenario

competitors are in more and these leads in an appropriate competitive strategies

When it comes to changes café coffee day din change their strategies this lead to an loss,and

there came more number of caffes with reasonable price. I would like to conclude that café

coffee day should change their stratigies accordingly for betterment

44

BIBLIOGRAPHY

1. I.M. Pandey, Financial Management, Vikas Publishing House,2007.

2. N.S. Toor, Analysis of Balance Sheet, Sky Lakh Publications, Second Edition1998.

3. D. Chandra Bose, Fundamental of Financial Management, Prentice-Hall India,2006

4. FRASER LYN M. and Ormiston Aileen, Understanding Financial Statements, Sixth Edition

5. Sinha and Gokul, Financial Statement Analysis

6. The Analyst, October2008

7. RBIJournals

45

ANNEXURE

1. www.cafecoffedayglobal.com

2. http://vending.org

3. www.iimcal.ac.in/community/consclub/

4. http://www.rbi.org.in/

http://www.cafecoffedayglobal.com/

http://vending.org/

http://www.iimcal.ac.in/community/consclub/

http://www.rbi.org.in/

46

Documents

On “COMPARATIVE STATEMENT ANALYSIS ON CAFE