Trend Analysis: Trend analysis involves assessment of arithmetical relationship in which each item of several years has to the same item of base years.
Common size statements: It shown in analytical percentages of total assets, total liabilities and total sales. The total are taken as 100 and differences are expressed as a percentage.
An independent director is an non-executive director of a company who helps the company in improving corporate credibility and governance standards. He or She does not have any kind of relationship with the company.
It refers the government is less capable to meet its financial/ debt obligations. Negative outlook results higher cost to government borrowings, stable outlook results less cost to government borrowings. Credit rating agencies are considers various factors before assign ratings.
* Political risk
* Growth prospects
* External liquidity (Market opportunities to convert liquid assets into cash)
* International Investment Position
* Fiscal performance ( How well a country use assets)
* Debt burden
* Flexibility of the monetary system
Comparative Financial Statements: It is used in making inter-period and inter-firm comparisons. They highlight the trends in performance, efficiency and financial position of a firm.
Comparative income statement: It analyze the operational efficiency and profitability of the business
Comparative Balance sheet: Trend of some items, group of items in two or more balance sheets of the same business on different dates. Company will form various policies for progress.
The Financial slack is unused capacity for debt and is equivalent to the unutilized cash that a company has on hand. This extra money is available to help a company survive difficult times, such as decrease in sales, revenues or profits
Impact of Russia-Ukraine war on India’s International Trade
|
Month |
Growth rate of Exports in
2021 |
Growth rate of Imports in 2021 |
Growth rate of Exports in 2022 |
Growth rate of Imports in 2022 |
|
February |
-0.39 |
7.5 |
34.45 |
37.18 |
|
March |
64.06 |
55.38 |
26.43 |
29.02 |
|
April |
202.27 |
169.49 |
29.19 |
30.95 |
|
May |
67.82 |
69.88 |
20.96 |
62.99 |
|
June |
47.47 |
97.43 |
30.41 |
57.57 |
1. Public Issue: Securities are issued to all the people and anyone can subscribe to them. Public issue of equity shares can be categorized as follows:
i. Initial Public Offer (IPO): Where first public offer of shares is made by a company. An IPO can be in the following forms:
- Fresh issue of shares: Where shares are issued by the company to the public investors. In this kind of an issue, the funds of investors will go to the company to be used for the purpose for which the issue is made.
- Offer for sale: Where existing shareholders such as promoters or financial institutions or any other person offer their holding to the public. In this kind of an issue, the funds of the investors will go to such sellers of the shares and not to the company.
ii. Follow on Public Offer (FPO): It is made by an issuer/ company that has already made an IPO in the past and is making a fresh issue of securities to the public.
2. Preferential issue: In this issue, securities are issued to an identified set of investors like promoters, strategic investors, employees, etc..
3. Right issue: When the company gives its existing shareholders the right to subscribe to newly issued shares, in proportion to their existing shareholding.
4. Bonus issue: When the existing shareholders of a company are issued additional free shares, in proportion to their existing shareholding and without any additional cost.
