BMW Income Statement

*Figures except share rates in millions of Euros

Year 2016 2017
Total Revenue ₹ 94,163.00 ₹ 98,282.00
Revenue ₹ 94,163.00 ₹ 98,282.00
Other Revenue, Total ₹ 0.00 ₹ 0.00
Cost of Revenue, Total ₹ 75,442.00 ₹ 78,329.00
Gross Profit ₹ 18,721.00 ₹ 19,953.00
Total Operating Expenses ₹ 84,777.00 ₹ 88,383.00
Selling/General/Admin. Expenses, Total ₹ 9,158.00 ₹ 9,560.00
Research & Development ₹ 0.00 ₹ 0.00
Depreciation / Amortization ₹ 0.00 ₹ 0.00
Interest Expense (Income) - Net Operating ₹ 13.00 ₹ 36.00
Unusual Expense (Income) ₹ 69.00 ₹ 59.00
Other Operating Expenses, Total ₹ 259.00 ₹ 589.00
Operating Income ₹ 9,386.00 ₹ 9,899.00
Interest Income (Expense), Net Non-Operating ₹ 363.00 ₹ 842.00
Gain (Loss) on Sale of Assets ₹ 0.00 ₹ 0.00
Other, Net ₹ 84.00 ₹ 66.00
Net Income Before Taxes ₹ 9,665.00 ₹ 10,675.00
Provision for Income Taxes ₹ 2,755.00 ₹ 2,000.00
Net Income After Taxes ₹ 6,910.00 ₹ 8,675.00
Minority Interest ₹ 47.00 ₹ 86.00
Equity In Affiliates ₹ 0.00 ₹ 0.00
U.S GAAP Adjustment ₹ 0.00 ₹ 0.00
Net Income Before Extraordinary Items ₹ 6,863.00 ₹ 8,589.00
Total Extraordinary Items ₹ 0.00 ₹ 0.00
Net Income ₹ 6,863.00 ₹ 8,589.00
Total Adjustments to Net Income ₹ 0.00 ₹ 0.00
Income Available to Common Excluding Extraordinary Items ₹ 6,863.00 ₹ 8,589.00
Dilution Adjustment ₹ 0.00 ₹ 0.00
Diluted Net Income ₹ 6,863.00 ₹ 8,589.00
Diluted Weighted Average Shares 656.8 657.11
Diluted EPS Excluding Extraordinary Items 10.45 13.07
DPS - Common Stock Primary Issue 3.5 4
Diluted Normalized EPS 10.37 13

BMW Balance Sheet

*Figures except share rates in millions of Euros
Year 2016 2017
Total Current Assets ₹ 155,722.00 ₹ 160,112.00
Cash and Short Term Investments ₹ 48,629.00 ₹ 46,394.00
Cash ₹ 0.00 ₹ 0.00
Cash & Equivalents ₹ 19,265.00 ₹ 18,457.00
Short Term Investments ₹ 29,364.00 ₹ 27,937.00
Total Receivables, Net ₹ 68,116.00 ₹ 73,187.00
Accounts Receivables - Trade, Net ₹ 12,187.00 ₹ 13,357.00
Total Inventory ₹ 38,978.00 ₹ 40,415.00
Prepaid Expenses ₹ 0.00 ₹ 0.00
Other Current Assets, Total ₹ 1.00 ₹ 116.00
Total Assets ₹ 409,732.00 ₹ 422,193.00
Property/Plant/Equipment, Total - Net ₹ 92,472.00 ₹ 94,497.00
Property/Plant/Equipment, Total - Gross ₹ 148,490.00 ₹ 155,570.00
Accumulated Depreciation, Total ₹ 94,456.00 ₹ 100,328.00
Goodwill, Net ₹ 23,558.00 ₹ 23,442.00
Intangibles, Net ₹ 39,041.00 ₹ 39,977.00
Long Term Investments ₹ 18,380.00 ₹ 18,446.00
Note Receivable - Long Term ₹ 70,803.00 ₹ 75,908.00
Other Long Term Assets, Total ₹ 9,756.00 ₹ 9,811.00
Other Assets, Total ₹ 0.00 ₹ 0.00
Total Current Liabilities ₹ 177,515.00 ₹ 160,389.00
Accounts Payable ₹ 22,794.00 ₹ 23,046.00
Payable/Accrued ₹ 0.00 ₹ 0.00
Accrued Expenses ₹ 581.00 ₹ 570.00
Notes Payable/Short Term Debt ₹ 0.00 ₹ 0.00
Current Port. of LT Debt/Capital Leases ₹ 88,461.00 ₹ 81,844.00
Other Current liabilities, Total ₹ 65,679.00 ₹ 54,929.00
Total Liabilities ₹ 317,043.00 ₹ 313,345.00
Total Long Term Debt ₹ 66,358.00 ₹ 81,628.00
Long Term Debt ₹ 65,872.00 ₹ 81,200.00
Capital Lease Obligations ₹ 486.00 ₹ 428.00
Deferred Income Tax ₹ 4,745.00 ₹ 5,636.00
Minority Interest ₹ 221.00 ₹ 229.00
Other Liabilities, Total ₹ 68,204.00 ₹ 65,463.00
Total Equity ₹ 92,689.00 ₹ 108,848.00
Redeemable Preferred Stock, Total ₹ 0.00 ₹ 0.00
Preferred Stock - Non Redeemable, Net ₹ 0.00 ₹ 0.00
Common Stock, Total ₹ 1,283.00 ₹ 1,283.00
Additional Paid-In Capital ₹ 0.00 ₹ 14,551.00
Retained Earnings (Accumulated Deficit) ₹ 85,415.00 ₹ 81,368.00
Treasury Stock - Common ₹ 0.00 ₹ 0.00
ESOP Debt Guarantee ₹ 0.00 ₹ 0.00
Unrealized Gain (Loss) ₹ 2.00 ₹ 257.00
Other Equity, Total ₹ 5,993.00 ₹ 11,389.00
Total Liabilities & Shareholders' Equity ₹ 409,732.00 ₹ 422,193.00
Total Common Shares Outstanding 501.3 501.3
Total Preferred Shares Outstanding 0 0

BMW Cash Flow Statement

*Figures except share rates in millions of Euros
Year 2016 2017
Net Income/Starting Line ₹ 6,910.00 ₹ 8,675.00
Cash From Operating Activities ₹ 3,211.00 ₹ 5,973.00
Depreciation/Depletion ₹ 4,998.00 ₹ 4,822.00
Amortization ₹ 0.00 ₹ 0.00
Deferred Taxes ₹ 0.00 ₹ 85.00
Non-Cash Items ₹ 7,670.00 ₹ 6,230.00
Cash Receipts ₹ 0.00 ₹ 0.00
Cash Payments ₹ 0.00 ₹ 0.00
Cash Taxes Paid ₹ 2,417.00 ₹ 2,301.00
Cash Interest Paid ₹ 118.00 ₹ 165.00
Changes in Working Capital ₹ 1,112.00 ₹ 735.00
Cash From Investing Activities ₹ 5,863.00 ₹ 6,163.00
Capital Expenditures ₹ 5,823.00 ₹ 7,112.00
Other Investing Cash Flow Items, Total ₹ 40.00 ₹ 949.00
Cash From Financing Activities ₹ 4,393.00 ₹ 1,572.00
Financing Cash Flow Items ₹ 98.00 ₹ 127.00
Total Cash Dividends Paid ₹ 2,121.00 ₹ 2,324.00
Issuance (Retirement) of Stock, Net ₹ 0.00 ₹ 0.00
Issuance (Retirement) of Debt, Net ₹ 6,612.00 ₹ 4,023.00
Foreign Exchange Effects ₹ 17.00 ₹ 223.00
Net Change in Cash ₹ 1,758.00 ₹ 1,159.00
Beginning Cash Balance ₹ 0.00 ₹ 0.00
Ending Cash Balance ₹ 0.00 ₹ 0.00
Free Cash Flow ₹ 0.00 ₹ 0.00
Free Cash Flow Growth 0 0
Free Cash Flow Yield 0 0
 2018 2019
₹ 96,855.00 ₹ 104,210.00
₹ 96,855.00 ₹ 104,210.00
₹ 0.00 ₹ 0.00
₹ 78,477.00 ₹ 86,147.00
₹ 18,378.00 ₹ 18,063.00
₹ 87,922.00 ₹ 96,799.00
₹ 9,568.00 ₹ 9,367.00
₹ 0.00 ₹ 0.00
₹ 0.00 ₹ 0.00
₹ 50.00 ₹ 33.00
₹ 63.00 ₹ 144.00
₹ 10.00 ₹ 1,108.00
₹ 8,933.00 ₹ 7,411.00
₹ 785.00 ₹ 67.00
₹ 0.00 ₹ 0.00
₹ 91.00 ₹ 226.00
₹ 9,627.00 ₹ 7,118.00
₹ 2,530.00 ₹ 2,140.00
₹ 7,097.00 ₹ 4,978.00
₹ 90.00 ₹ 107.00
₹ 0.00 ₹ 0.00
₹ 0.00 ₹ 0.00
₹ 7,007.00 ₹ 4,871.00
₹ 33.00 ₹ 44.00
₹ 6,974.00 ₹ 4,915.00
₹ 0.00 ₹ 0.00
₹ 7,007.00 ₹ 4,871.00
₹ 0.00 ₹ 0.00
₹ 7,007.00 ₹ 4,871.00
657.6 658.12
10.66 7.40
3.5 2.5
10.58 7.55

2018 2019
₹ 183,536.00 ₹ 187,463.00
₹ 57,604.00 ₹ 54,908.00
₹ 0.00 ₹ 0.00
₹ 28,938.00 ₹ 25,923.00
₹ 28,666.00 ₹ 28,985.00
₹ 80,186.00 ₹ 85,018.00
₹ 17,888.00 ₹ 17,941.00
₹ 45,745.00 ₹ 46,742.00
 ₹ 0.00 ₹ 0.00
₹ 1.00 ₹ 795.00
₹ 458,156.00 ₹ 488,071.00
₹ 101,175.00 ₹ 115,090.00
₹ 165,306.00 ₹ 247,528.00
₹ 107,675.00 ₹ 132,437.00
₹ 23,317.00 ₹ 23,247.00
₹ 41,296.00 ₹ 42,967.00
₹ 16,925.00 ₹ 16,162.00
₹ 81,776.00 ₹ 90,036.00
₹ 10,131.00 ₹ 13,106.00
₹ 0.00 ₹ 0.00
₹ 167,968.00 ₹ 167,924.00
₹ 23,607.00 ₹ 22,745.00
₹ 0.00 ₹ 0.00
₹ 661.00 ₹ 691.00
₹ 0.00 ₹ 0.00
₹ 89,757.00 ₹ 86,483.00
₹ 53,943.00 ₹ 58,005.00
₹ 341,039.00 ₹ 366,290.00
₹ 101,126.00 ₹ 111,927.00
₹ 100,727.00 ₹ 106,719.00
₹ 399.00 ₹ 5,208.00
₹ 5,030.00 ₹ 5,007.00
₹ 225.00 ₹ 1,870.00
₹ 66,690.00 ₹ 79,562.00
₹ 117,117.00 ₹ 121,781.00
₹ 0.00 ₹ 0.00
₹ 0.00 ₹ 0.00
₹ 1,283.00 ₹ 1,283.00
₹ 14,551.00 ₹ 14,551.00
₹ 91,105.00 ₹ 96,929.00
₹ 0.00 ₹ 0.00
₹ 0.00 ₹ 0.00
₹ 2.00 ₹ 60.00
₹ 10,180.00 ₹ 8,958.00
₹ 458,156.00 ₹ 488,071.00
501.3 501.3
0 0

2018 2019
₹ 7,064.00 ₹ 5,022.00
₹ 5,026.00 ₹ 3,579.00
₹ 5,113.00 ₹ 6,017.00
₹ 0.00 ₹ 0.00
₹ 559.00 ₹ 312.00
₹ 5,957.00 ₹ 2,882.00
₹ 0.00 ₹ 0.00
₹ 0.00 ₹ 0.00
₹ 1,972.00 ₹ 3,389.00
₹ 136.00 ₹ 199.00
₹ 1,506.00 ₹ 3,402.00
₹ 7,363.00 ₹ 7,284.00
₹ 7,777.00 ₹ 6,902.00
₹ 414.00 ₹ 382.00
₹ 4,296.00 ₹ 4,790.00
₹ 111.00 ₹ 166.00
₹ 2,630.00 ₹ 2,366.00
₹ 0.00 ₹ 0.00
₹ 7,037.00 ₹ 7,322.00
₹ 19.00 ₹ 28.00
₹ 1,940.00 ₹ 1,057.00
₹ 7,880.00 ₹ 9,039.00
₹ 9,039.00 ₹ 10,979.00
₹ 1,139.00 ₹ 2,751.00
0 -141.53%
0 -5.81%
 Volkswagen Income Statement
*Figures except share rates in millions of Euros
Year 2016 2017
Total Revenue ₹ 217,267.00 ₹ 229,550.00
Revenue ₹ 217,267.00 ₹ 229,550.00
Other Revenue, Total ₹ 0.00 ₹ 0.00
Cost of Revenue, Total ₹ 174,901.00 ₹ 184,816.00
Gross Profit ₹ 42,366.00 ₹ 44,734.00
Total Operating Expenses ₹ 210,164.00 ₹ 215,732.00
Selling/General/Admin. Expenses, Total ₹ 30,976.00 ₹ 29,592.00
Research & Development ₹ 0.00 ₹ 0.00
Depreciation / Amortization ₹ 0.00 ₹ 0.00
Interest Expense (Income) - Net Operating ₹ 1,446.00 ₹ 339.00
Unusual Expense (Income) ₹ 1,150.00 ₹ 1,148.00
Other Operating Expenses, Total ₹ 1,691.00 ₹ 515.00
Operating Income ₹ 7,103.00 ₹ 13,818.00
Interest Income (Expense), Net Non-Operating ₹ 1,338.00 ₹ 1,442.00
Gain (Loss) on Sale of Assets ₹ 0.00 ₹ 0.00
Other, Net ₹ 1,149.00 ₹ 1,587.00
Net Income Before Taxes ₹ 7,292.00 ₹ 13,673.00
Provision for Income Taxes ₹ 1,912.00 ₹ 2,210.00
Net Income After Taxes ₹ 5,380.00 ₹ 11,463.00
Minority Interest ₹ 10.00 ₹ 10.00
Equity In Affiliates ₹ 0.00 ₹ 0.00
U.S GAAP Adjustment ₹ 0.00 ₹ 0.00
Net Income Before Extraordinary Items ₹ 5,370.00 ₹ 11,453.00
Total Extraordinary Items ₹ 0.00 ₹ 0.00
Net Income ₹ 5,370.00 ₹ 11,453.00
Total Adjustments to Net Income ₹ 226.00 ₹ 274.00
Income Available to Common Excluding Extraordinary Items ₹ 5,144.00 ₹ 11,179.00
Dilution Adjustment ₹ 0.00 ₹ 0.00
Diluted Net Income ₹ 5,144.00 ₹ 11,179.00
Diluted Weighted Average Shares 501.3 501.3
Diluted EPS Excluding Extraordinary Items 10.26 22.30
DPS - Common Stock Primary Issue 2.06 3.96
Diluted Normalized EPS 25.88 34.22

Volkswagen Balance Sheet

*Figures except share rates in millions of Euros
Year 2016 2017
Total Current Assets ₹ 66,864.00 ₹ 73,542.00
Cash and Short Term Investments ₹ 14,945.00 ₹ 17,004.00
Cash ₹ 0.00 ₹ 0.00
Cash & Equivalents ₹ 7,880.00 ₹ 9,039.00
Short Term Investments ₹ 7,065.00 ₹ 7,965.00
Total Receivables, Net ₹ 34,991.00 ₹ 36,346.00
Accounts Receivables - Trade, Net ₹ 33,053.00 ₹ 34,780.00
Total Inventory ₹ 11,841.00 ₹ 12,707.00
Prepaid Expenses ₹ 0.00 ₹ 0.00
Other Current Assets, Total ₹ 5,087.00 ₹ 7,485.00
Total Assets ₹ 188,535.00 ₹ 195,506.00
Property/Plant/Equipment, Total - Net ₹ 55,749.00 ₹ 54,728.00
Property/Plant/Equipment, Total - Gross ₹ 97,377.00 ₹ 97,388.00
Accumulated Depreciation, Total ₹ 41,628.00 ₹ 42,660.00
Goodwill, Net ₹ 364.00 ₹ 380.00
Intangibles, Net ₹ 7,793.00 ₹ 9,084.00
Long Term Investments ₹ 5,811.00 ₹ 5,828.00
Note Receivable - Long Term ₹ 48,032.00 ₹ 48,321.00
Other Long Term Assets, Total ₹ 3,922.00 ₹ 3,623.00
Other Assets, Total ₹ 0.00 ₹ 0.00
Total Current Liabilities ₹ 67,989.00 ₹ 71,765.00
Accounts Payable ₹ 9,226.00 ₹ 10,604.00
Payable/Accrued ₹ 0.00 ₹ 0.00
Accrued Expenses ₹ 0.00 ₹ 0.00
Notes Payable/Short Term Debt ₹ 3,852.00 ₹ 4,461.00
Current Port. of LT Debt/Capital Leases ₹ 36,818.00 ₹ 36,266.00
Other Current liabilities, Total ₹ 13,762.00 ₹ 18,075.00
Total Liabilities ₹ 141,427.00 ₹ 141,835.00
Total Long Term Debt ₹ 53,730.00 ₹ 52,831.00
Long Term Debt ₹ 53,730.00 ₹ 52,831.00
Capital Lease Obligations ₹ 0.00 ₹ 0.00
Deferred Income Tax ₹ 2,795.00 ₹ 2,157.00
Minority Interest ₹ 255.00 ₹ 436.00
Other Liabilities, Total ₹ 16,658.00 ₹ 14,646.00
Total Equity ₹ 47,108.00 ₹ 53,671.00
Redeemable Preferred Stock, Total ₹ 0.00 ₹ 0.00
Preferred Stock - Non Redeemable, Net ₹ 0.00 ₹ 0.00
Common Stock, Total ₹ 657.00 ₹ 658.00
Additional Paid-In Capital ₹ 0.00 ₹ 0.00
Retained Earnings (Accumulated Deficit) ₹ 44,445.00 ₹ 52,899.00
Treasury Stock - Common ₹ 0.00 ₹ 0.00
ESOP Debt Guarantee ₹ 0.00 ₹ 0.00
Unrealized Gain (Loss) ₹ 52.00 ₹ 93.00
Other Equity, Total ₹ 93.00 ₹ 21.00
Total Liabilities & Shareholders' Equity ₹ 188,535.00 ₹ 195,506.00
Total Common Shares Outstanding 657.11 657.6
Total Preferred Shares Outstanding 0 0

Volkswagen Cash Flow Statement

*Figures except share rates in millions of Euros
Year 2016 2017
Net Income/Starting Line ₹ 7,292.00 ₹ 13,673.00
Cash From Operating Activities ₹ 9,430.00 ₹ 1,186.00
Depreciation/Depletion ₹ 17,207.00 ₹ 18,296.00
Amortization ₹ 3,586.00 ₹ 3,734.00
Deferred Taxes ₹ 0.00 ₹ 0.00
Non-Cash Items ₹ 6,967.00 ₹ 9,298.00
Cash Receipts ₹ 0.00 ₹ 0.00
Cash Payments ₹ 0.00 ₹ 0.00
Cash Taxes Paid ₹ 3,315.00 ₹ 3,664.00
Cash Interest Paid ₹ 0.00 ₹ 0.00
Changes in Working Capital ₹ 25,622.00 ₹ 27,591.00
Cash From Investing Activities ₹ 20,679.00 ₹ 16,508.00
Capital Expenditures ₹ 13,152.00 ₹ 13,052.00
Other Investing Cash Flow Items, Total ₹ 7,527.00 ₹ 3,456.00
Cash From Financing Activities ₹ 9,712.00 ₹ 17,625.00
Financing Cash Flow Items ₹ 4.00 ₹ 1.00
Total Cash Dividends Paid ₹ 364.00 ₹ 1,332.00
Issuance (Retirement) of Stock, Net ₹ 0.00 ₹ 3,473.00
Issuance (Retirement) of Debt, Net ₹ 10,080.00 ₹ 15,483.00
Foreign Exchange Effects ₹ 91.00 ₹ 727.00
Net Change in Cash ₹ 1,628.00 ₹ 796.00
Beginning Cash Balance ₹ 0.00 ₹ 0.00
Ending Cash Balance ₹ 0.00 ₹ 0.00
Free Cash Flow ₹ 0.00 ₹ 0.00
Free Cash Flow Growth 0 0
Free Cash Flow Yield 0 0
 Company Performance Ratios
2016 2017 2018
2018 2019 Profitability Ratios
₹ 235,849.00 ₹ 252,632.00 Return on Capital Employed =Operating Profit/(Non-Current Liabilities+Total E
₹ 235,849.00 ₹ 252,632.00 BMW 4.04% 3.78% 3.08%
₹ 0.00 ₹ 0.00 Volkswagen 5.89% 11.17% 9.99%
₹ 188,335.00 ₹ 202,660.00
₹ 47,514.00 ₹ 49,972.00 Return on Sales =Operating Profit/Revenue%
₹ 221,929.00 ₹ 235,672.00 BMW 9.97% 10.07% 9.22%
₹ 29,891.00 ₹ 29,263.00 Volkswagen 3.27% 6.02% 5.83%
₹ 0.00 ₹ 0.00
₹ 0.00 ₹ 0.00 Gross Margin =Gross Profit/Revenue%
₹ 744.00 ₹ 2,208.00 BMW 19.88% 20.30% 18.97%
₹ 936.00 ₹ 233.00 Volkswagen 19.50% 19.49% 20.15%
₹ 2,203.00 ₹ 6,190.00
₹ 13,740.00 ₹ 16,960.00 Liquidity Ratios
₹ 3,444.00 ₹ 2,600.00 Current Ratio =Current Assets/Current Liabilities
₹ 0.00 ₹ 0.00 BMW 0.88 1.00 1.09
₹ 1,721.00 ₹ 1,204.00 Volkswagen 0.98 1.02 1.19
₹ 15,643.00 ₹ 18,356.00
₹ 3,489.00 ₹ 4,326.00 Quick Ratio =Current Ratio-(Inventory/Current Liabilities)
₹ 12,154.00 ₹ 14,030.00 BMW 0.66 0.75 0.82
₹ 17.00 ₹ 143.00 Volkswagen 0.81 0.85 0.99
₹ 0.00 ₹ 0.00
₹ 0.00 ₹ 0.00
₹ 12,137.00 ₹ 13,887.00 Return on Capital Employed
₹ 0.00 ₹ 0.00 14.00%
₹ 12,137.00 ₹ 13,887.00
12.00%
₹ 310.00 ₹ 541.00
₹ 11,827.00 ₹ 13,346.00 10.00%
₹ 0.00 ₹ 0.00 8.00%
₹ 11,827.00 ₹ 13,346.00
6.00%
501.3 501.3
23.59 26.62 4.00%
4.86 4.86 2.00%
30 29.77
0.00%
2016 2017 2018 201

BMW Volkswagen

2018 2019
₹ 84,736.00 ₹ 90,630.00
₹ 17,654.00 ₹ 17,991.00 Return on Sales
₹ 0.00 ₹ 0.00 12.00%
₹ 10,979.00 ₹ 12,036.00
₹ 6,675.00 ₹ 5,955.00 10.00%

₹ 42,624.00 ₹ 45,134.00
8.00%
₹ 41,246.00 ₹ 43,925.00
₹ 14,248.00 ₹ 15,891.00 6.00%

4.00%

2.00%
 10.00%

8.00%

6.00%
₹ 0.00 ₹ 0.00
4.00%
₹ 10,210.00 ₹ 11,614.00
₹ 208,938.00 ₹ 228,034.00 2.00%
₹ 58,060.00 ₹ 65,854.00
₹ 101,155.00 ₹ 110,615.00 0.00%
2016 2017 2018 2019
₹ 43,095.00 ₹ 44,761.00
₹ 380.00 ₹ 380.00 BMW Volkswagen

₹ 10,591.00 ₹ 11,349.00
₹ 4,373.00 ₹ 5,272.00
₹ 48,313.00 ₹ 51,030.00 Gross Margin
₹ 2,485.00 ₹ 3,519.00 21.00%
₹ 0.00 ₹ 0.00
₹ 71,411.00 ₹ 82,625.00 20.00%

₹ 9,669.00 ₹ 10,182.00
19.00%
₹ 0.00 ₹ 0.00
₹ 4,331.00 ₹ 2,359.00 18.00%
₹ 2,480.00 ₹ 2,615.00
17.00%
₹ 35,699.00 ₹ 42,329.00
₹ 23,563.00 ₹ 27,499.00 16.00%
₹ 151,638.00 ₹ 168,710.00
₹ 63,743.00 ₹ 69,700.00 15.00%
2016 2017 2018 2019
₹ 63,734.00 ₹ 67,349.00
₹ 9.00 ₹ 2,351.00 BMW Volkswagen

₹ 1,773.00 ₹ 632.00
₹ 529.00 ₹ 583.00
₹ 14,182.00 ₹ 15,170.00 Current Ratio
₹ 57,300.00 ₹ 59,324.00 1.40
₹ 0.00 ₹ 0.00
1.20
₹ 0.00 ₹ 0.00
₹ 658.00 ₹ 659.00 1.00
₹ 2,047.00 ₹ 2,084.00 0.80
₹ 57,980.00 ₹ 59,828.00
₹ 0.00 ₹ 0.00 0.60

₹ 0.00 ₹ 0.00 0.40

₹ 1.00 ₹ 29.00
0.20
₹ 1,337.00 ₹ 1,192.00
₹ 208,938.00 ₹ 228,034.00 0.00
2016 2017 2018 2019
658.12 658.86
0 0 BMW Volkswagen

Quick Ratio
2018 2019 1.20
₹ 15,643.00 ₹ 18,356.00
₹ 7,272.00 ₹ 17,984.00 1.00

₹ 18,723.00 ₹ 20,474.00
0.80
₹ 3,668.00 ₹ 3,665.00
₹ 0.00 ₹ 0.00 0.60

0.40

0.20
 1.00

0.80

0.60
₹ 97.00 ₹ 1,672.00
0.40
₹ 0.00 ₹ 0.00
₹ 0.00 ₹ 0.00 0.20
₹ 3,804.00 ₹ 2,914.00
₹ 0.00 ₹ 0.00 0.00
2016 2017 2018 2019
₹ 30,859.00 ₹ 26,183.00
₹ 21,590.00 ₹ 21,146.00 BMW Volkswagen

₹ 13,729.00 ₹ 14,230.00
₹ 7,861.00 ₹ 6,916.00
₹ 24,566.00 ₹ 865.00
₹ 27.00 ₹ 1,368.00
₹ 2,375.00 ₹ 2,899.00
₹ 1,491.00 ₹ 0.00
₹ 25,477.00 ₹ 666.00
₹ 173.00 ₹ 243.00
₹ 10,075.00 ₹ 3,784.00
₹ 19,253.00 ₹ 18,863.00
₹ 18,457.00 ₹ 28,938.00
₹ 14,238.00 ₹ 6,457.00
0 54.65%
0 -8.58%
 Company Performance Ratios
2019 Average 2016 2017 2018
Activity Ratios
Current Liabilities+Total Equity)% Asset Turnover Ratio =Revenue/(Non-Current Liabilities+Total Equity)
2.31% 3.30% BMW 0.41 0.38 0.33
11.66% 9.68% Volkswagen 0.94 0.88 0.81

Receivables Days =Receivables/Credit Sales*365

7.11% 9.09% BMW 47 50 67
6.71% 5.46% Volkswagen 56 55 64

Inventory Days =Inventory/Cost of Sales*365

17.33% 19.12% BMW 189 188 213
19.78% 19.73% Volkswagen 25 25 28

Payables Days =Payables/Purchases or Cost of Sales*365

BMW 110 107 110
1.12 1.02 Volkswagen 19 21 19
1.10 1.07
Solvency Ratios
ry/Current Liabilities) Debt-Equity Ratio =Non-Current Liabilities/Ordinary Shareholders' Funds%
0.84 0.77 BMW 150.53% 140.52% 147.78%
0.90 0.89 Volkswagen 155.89% 130.55% 140.01%

Interest Cover =Operating Profits/Finance Costs

loyed BMW 722.00 274.97 178.66
Volkswagen 4.91 40.76 18.47

Asset Turnover Ratio

1.00
0.90
0.80
0.70
0.60
0.50
2018 2019 0.40
0.30
0.20
0.10
0.00
2016 2017 2018 2019

BMW Volkswagen

Receivables Days
80

70

60

50
 Receivables Days
80

70

60

50
2018 2019 40

30

20

10

0
2016 2017 2018 2019

BMW Volkswagen

Inventory Days
250

200

2018 2019 150

100

50

0
2016 2017 2018 2019

BMW Volkswagen

Payables Days
120

100
2018 2019
80

60

40

20

0
2016 2017 2018 2019

BMW Volkswagen
 Debt-Equity Ratio
180.00%
2018 2019 160.00%
140.00%
120.00%
100.00%
80.00%
60.00%
40.00%
20.00%
0.00%
2016 2017 2018 2019

BMW Volkswagen

Interest Cover
800.00

700.00

600.00

500.00

400.00

300.00

200.00

100.00

0.00
2016 2017 2018 2019

BMW Volkswagen
 2019 Average
Accounting Period Cycle =Receivables Days + Inventory Days + Payables Days
Liabilities+Total Equity) BMW 346 345 390 357
0.33 0.36 Volkswagen 99 101 110 110
0.79 0.85

Accounting Period Cycle

63 57 450
63 60 400
350
300
198 197
250
29 27
200
150
Cost of Sales*365
96 106 100

18 19 50
0
1 2 3 4

/Ordinary Shareholders' Funds% BMW Volkswagen

162.89% 150.43%
145.11% 142.89%

224.58 350.05
7.68 17.96

018 2019
018 2019

018 2019

018 2019
2018 2019

2018 2019
+ Payables Days
360
105