Introduction of Colgate Palmolive:

Colgate-Palmolive Company, American diversified company that manufactures and

distributes household and commercial cleaning products, dental and other personal-care
products, and pet foods in the United States and in more than 200 other countries and
territories worldwide. Headquarters are in New York City.

Colgate-Palmolive’s history traces back to the early 19th century when William Colgate,
a soap and candle maker, began selling his wares in New York City under the name William
Colgate & Company. After his death in 1857, the company was run by his son, Samuel
Colgate, under the new name Colgate & Company. In 1890 Madison University in Hamilton,
N.Y., was renamed Colgate University in recognition of the Colgate family’s long time
financial support. The current corporate name was adopted in 1953.

Colgate & Company sold the first toothpaste in a tube, Colgate’s Ribbon Dental Cream, in
1896. In 1928 the firm was bought by Palmolive-Peet Company, whose founder, B.J.
Johnson, had developed the formula for Palmolive soap in 1898. At the turn of the 20th
century, Palmolive which contained both palm and olive oils was the world’s best-selling
soap.

In 1955 Colgate-Palmolive lost its number-one ranking in the toothpaste market when
the rival consumer-goods manufacturer Procter & Gamble Co. began selling Crest, the first
toothpaste with fluoride.

Colgate-Palmolive added MFP fluoride (sodium monofluorophosphate), an enamel

strengtheners and cavity reducer, to its toothpaste in 1968. Colgate Total, a line of toothpaste
designed to protect against a number of conditions including gingivitis, was introduced in
Europe in 1992 and in the United States in 1997.

In addition to toothpaste, Colgate-Palmolive manufactured a number of successful personal

care and household products in the United States and other countries, including Palmolive
dishwashing liquid and Irish Spring bar soap.
The firm’s acquisition of a variety of companies from the 1960s onward enabled it to expand
both its market share and its product lines in the United States, Latin America, Europe,
and East Asia. In 1976 Colgate-Palmolive acquired Hill’s Pet Nutrition, a worldwide leader
in veterinary and pet-nutrition products, and in 1987 it purchased Soft-soap liquid soap. From
the 1990s Colgate-Palmolive was a major producer of all-purpose cleaners, wipes, and
sprays.

After years of criticism and boycotts by animal-rights groups, Colgate-Palmolive established

a moratorium on animal testing for its adult personal-care products in 1999. Major product
categories remain toothpastes and mouthwashes, toothbrushes, deodorants, bar soaps and
liquid soaps, dish soaps and dishwasher detergents, floor- and surface-cleaning products, and
pet food.

Dishwashing and laundering of clothing are the principal applications of detergents for which
the liquid bath is water. Detergents also are used as emulsifiers in many applications.
Detergents that function in no aqueous media include dispersing agents added to lubricating
oils used in automotive engines to prevent the accumulation of varnish like deposits on the
cylinder walls, to gasoline to prevent the build-up of gummy residues in the carburettor, and
to dry-cleaning solvents to facilitate the removal of soil from garments.
Financial Statement:
Balance Sheet of Colgate 31-03-2019 31-03-2020 31-03-2021 31-03-2022 31-03-2023
Palmolive (India) in cr...
EQUITIES AND
LIABILITIES
Share Holders Fund
Equity Share Capital 27.2 27.2 27.2 27.2 27.2
Total Share Capital 27.2 27.2 27.2 27.2 27.2
Reserves And Surplus 1,693.70 1,707.48 1,139.04 1,567.63 1,419.55
Total Reserves and Surplus 1,693.70 1,707.48 1,139.04 1,567.63 1,419.55
Total Share Holders Fund 1,716.38 1,734.68 1,165.86 1,594.16 1,446.75
NON-CURRENRT
LIABILITIES
Long Term Borrowings 0 0 0 0 77.71
Deferred Tax Liabilities 0 0 0 5.04 30.87
Other Long Term Liabilities 58.38 70.7 79.07 85.64 1.68
Long Term Provisions 23.59 13.98 31.13 48.83 18.37
Total Non-Current 81.97 84.68 110.2 139.51 128.63
Liabilities
TOTAL CURRENT
LIABILITIES
Short Term Borrowings 0 0 0 0 0
Trade Payables 761.12 771.39 760.44 612.51 613.18
Other Current Liabilities 233 227.06 776.46 197.31 374.04
Short Term Provisions 90.51 84.02 81.05 60.48 63.88
Total Current Liabilities 1,084.64 1,082.47 1,617.95 870.3 1,051.10
Total Capital and 2,882.99 2,901.83 2,894.01 2,603.97 2,626.48
Liabilities
ASSETS
NON CURRENT ASSETS
Tangible Assets 861.8 962.97 1,064.72 1,122.86 1,190.85
Intangible Assets 0 0 0 0 0
Capital Work-In-Progress 114.08 121.84 144.85 190.03 198.7
Other Assets 0 0 0 0 0
Fixed assets 975.88 1,084.82 1,209.57 1,312.89 1,389.55
Non-Current Investments 0 0 18.61 18.62 31.15
Deferred Tax Assets 28.84 17.3 4.77 0 0
Long Term Loans And 0.92 1.34 1.4 2.04 2.7
Advances
Other Non-Current Assets 329.47 315.52 287.08 258.39 192.92
Total non Current Assets 1,335.11 1,418.97 1,521.43 1,591.94 1,616.32
CURRENT ASSETS
Current Investments 0 0 0 0 0
Inventories 335.45 357.19 335.82 296.92 248.57
Trade Receivables 157.37 224.68 117.08 132.56 209.79
Cash And Cash Equivalents 923 754.71 867.64 421.27 399.35
Cash And Cash Equivalents 87.6 107.32 6.93 113.48 114.96
Other Current Assets 44.47 38.96 45.12 47.8 37.48
Total Current Assets 1,547.88 1,482.86 1,372.58 1,012.03 1,010.16
Total Assets 2,882.99 2,901.83 2,894.01 2,603.97 2,626.48
OTHER ADDITIIONAL
INFORMATION
CONTENGENT
LIABILITIES,
COMMITMENTS
Contingent Liabilities 1,022.97 1,235.55 910.05 827.45 607.89
CIF VALUE OF IMPORTS
Raw Materials 0 0 0 0 0
Stores, Spares And Loose 0 0 0 0 0
Tools
Trade/Other Goods 0 0 0 0 0
Capital Goods 0 0 0 0 0
EXCHANGE IN FOREIGN
EXCHANGE
Expenditure In Foreign 737.96 735.61 699.71 696.25 719.1
Currency
REMITTANCES IN
FOREIGN CURRENCIES
FOR DIVIDENDS
Dividend Remittance In -- -- -- -- --
Foreign Currency
EARNINGS IN FOREIGN
EXCHANGE
FOB Value Of Goods 228.76 236.37 180.53 201.78 200.72
Other Earnings -- -- -- -- --
BONUS DETAILS
Bonus Equity Share Capital 24.79 24.79 24.79 24.79 24.79
NON-CURRENT
INVESTMENTS
Non-Current Investments -- -- -- -- --
Quoted Market Value
Non-Current Investments -- -- 18.61 18.62 31.15
Unquoted Book Value
CURRENT INVESTMENTS
Current Investments Quoted -- -- -- -- --
Market Value
Current Investments -- -- -- -- --
Unquoted Book Value
Ratios:
1. Gross Profit Margin Ratio.
Total Revenue−Cost of Goods Sold
Gross Profit Margin Ratio =
Total Revenue

2. Net Profit Margin Ratio.

Net income
Net Profit Margin Ratio =
Revenue

3. Return on Assets Ratio.

Operating Income
Return on Assets Ratio =
Total Assets

4. Return on Investment Ratio.

Net Return
Return on Investment Ratio=
Cost of Investmentet

5. Quick Ratio.
Current Assets−Invetory
Quick Ratio=
Current Liabilities

6. Current Ratio.
Current Assets
Current Ratio=
Current Liabilities

7. Inventory Turnover ratio.

Cost of Goods Sold
Inventory Turnover Ratio=
Average Inventory

8. Assets Turnover Ratio.

Net Sales
Assets Turnover Ratio=
Average Total Assets

9. Accounts Receivable Turnover Ratio.

Net Credit Sales
Accounts Receivable Turnover Ratio=
Average Accounts Recevable

10. Cash Earnings Retention Ratio.

Retained Earnings
Cash Earnings Retention Ratio=
Net Income
Ratios 31-03- 31-03- 31-03- 31-03- 31-03-
2023 2022 2021 2020 2019
1. Gross Profit Margin Ratio. 13.2 58.85 20.59 46.38 24.35

2. Net Profit Margin Ratio. 20.03 21.14 21.38 18.04 17.37

3. Returns on Assets Ratio. 36.32 37.15 35.77 31.35 29.52

4. Returns on Investment Ratio. 61 62.16 88.8 51.21 53.6

5. Quick Ratio. 1.12 1.04 0.64 0.82 0.72

6. Current Ratio. 1.43 1.37 0.85 1.16 0.96

7. Inventory Turnover Ratio. 4.31 3.95 14.42 15.24 17.95

8. Assets Turn Over Ratio. 1.81 1.76 167.28 173.77 169.9

9. Dividend Payout Ratio.(CP) 86.8 41.15 120.59 53.62 75.65

10. Cash Earnings Retention Ratio 13.2 58.85 -20.59 46.38 24.35
PER SHARE RATIOS

38.5 39.65 38.07 30.02 28.52

Basic EPS (Rs.)
38.5 39.65 38.07 30.02 28.52
Diluted EPS (Rs.)
Cash EPS (Rs.) 44.93 46.16 44.78 37.3 34.37

Book Value 63.11 63.78 42.86 58.61 53.19

[ExclRevalReserve]/Share (Rs.)
Book Value [InclRevalReserve]/Share 63.11 63.78 42.86 58.61 53.19
(Rs.)
Dividend / Share(Rs.) 39 40 38 28 23

Revenue from Operations/Share (Rs.) 192.15 187.5 178 166.37 164.07

PBDIT/Share (Rs.) 58.85 58.54 56.62 45.99 46.83

PBIT/Share (Rs.) 52.42 52.02 49.91 38.71 40.98

PBT/Share (Rs.) 51.83 51.8 49.64 38.36 42.01

Net Profit/Share (Rs.) 38.5 39.65 38.07 30.02 28.52

PROFITABILITY RATIOS

PBDIT Margin (%) 30.62 31.22 31.8 27.64 28.54

PBIT Margin (%) 27.28 27.74 28.04 23.26 24.97

PBT Margin (%) 26.97 27.62 27.89 23.05 25.6

Net Profit Margin (%) 20.03 21.14 21.38 18.04 17.37

Return on Net worth / Equity (%) 61 62.16 88.8 51.21 53.6

Return on Capital Employed (%) 79.28 77.76 106.38 60.73 70.74

Return on Assets (%) 36.32 37.15 35.77 31.35 29.52

Total Debt/Equity (X) 0 0 0 0 0.05

Asset Turnover Ratio (%) 1.81 1.76 167.28 173.77 169.9

LIQUIDITY RATIOS
Current Ratio (X) 1.43 1.37 0.85 1.16 0.96

Quick Ratio (X) 1.12 1.04 0.64 0.82 0.72

Inventory Turnover Ratio (X) 4.31 3.95 14.42 15.24 17.95

Dividend Payout Ratio (NP) (%) 101.29 47.92 141.85 66.62 91.17
Interpretation:

1. Gross Profit Margin Ratio.

03/31/2023
03/31/2022
03/31/2021
03/31/2020
03/31/2019

IN the above pie chart, the Gross Profit Margin Ratio for a business over a five-year period,
with each number corresponding to a specific fiscal year. The Gross Profit Margin Ratio is a
financial metric that measures the profitability of a company by assessing the proportion of
revenue that remains after deducting the cost of goods sold (COGS). It's typically expressed
as a percentage.2019: The Gross Profit Margin Ratio was 24.35% in this year. 2020: The
ratio increased to 46.38% in this fiscal year.2021: The Gross Profit Margin Ratio decreased to
20.59% in this year. 2022: The ratio increased substantially to 58.85% in this fiscal year.
2023: The most recent data point shows a Gross Profit Margin Ratio of 13.2%.
 2. Net Profit Margin Ratio.

31-03-2023 13.2
31-03-2022 58.85
31-03-2021 20.59
31-03-2020 46.38
31-03-2019 24.35

In the above mentioned chart the Net Profit Margin Ratio for a business over a five-year
period, with each number corresponding to a specific fiscal year. The Net Profit Margin Ratio
is a financial metric that measures a company's profitability by assessing the proportion of
revenue that remains as net profit after all expenses, including operating expenses, taxes, and
interest, have been deducted. 2019: The Net Profit Margin Ratio for this year was 17.37%.
2020: The ratio increased slightly to 18.04%. 2021: The Net Profit Margin Ratio increased
further to 21.38%. 2022: The ratio remained relatively stable at 21.14% in this year. 2023:
The most recent data point shows a Net Profit Margin Ratio of 20.03%.

3. Returns on Assets Ratio.

03/31/2023
03/31/2022
03/31/2021
03/31/2020
03/31/2019

The data you've provided represents the Returns on Assets (ROA) Ratio for a business over a
five-year period, with each number corresponding to a specific fiscal year. The ROA Ratio is
a financial metric that measures a company's ability to generate profit from its assets. It is
calculated by dividing the company's net income by its total assets and is typically expressed
as a percentage. In 2019: The ROA Ratio for this year was 29.52%. 2020: The ratio increased
to 31.35%. 2021: The ROA Ratio remained relatively stable at 35.77%. 2022: The ratio
increased slightly to 37.15% in this year. 2023: The most recent data point shows an ROA
Ratio of 36.32%.
 4. Return on Investment Ratio.

03/31/2023
03/31/2022
03/31/2021
03/31/2020
03/31/2019

The Return on Investment (ROI) Ratio for a business over a five-year period, with each
number corresponding to a specific fiscal year. The ROI Ratio measures the profitability of
an investment relative to its cost. It's typically calculated by dividing the net profit or returns
from the investment by the initial investment cost and is expressed as a percentage. In 2019:
The ROI Ratio for this year was 53.6%. 2020: The ratio decreased to 51.21%. 2021: The ROI
Ratio increased significantly to 88.8%. 2022: The ratio remained relatively high at 62.16%.
2023: The most recent data point shows an ROI Ratio of 61%.

5. Quick Ratio.

03/31/2023
03/31/2022
03/31/2021
03/31/2020
03/31/2019

The Quick Ratio, also known as the Acid-Test Ratio, is a financial metric that measures a
company's short-term liquidity or its ability to meet its short-term financial obligations using
its most liquid assets, excluding inventory. It's calculated by dividing the sum of cash, cash
equivalents, marketable securities, and accounts receivable by the current liabilities. In 2019:
The Quick Ratio for this year was 0.72. 31-03-2020: The ratio increased to 0.82.2021: The
Quick Ratio dropped significantly to 0.64. 2022: The ratio increased slightly to 1.04. 2023:
The most recent data point shows a Quick Ratio of 1.12.
 6. Current Ratio.

03/31/2023
03/31/2022
03/31/2021
03/31/2020
03/31/2019

As mentioned the above chart, The Current Ratio is a financial metric that assesses a
company's short-term liquidity by measuring its ability to cover short-term liabilities with its
current assets. Current assets typically include cash, cash equivalents, accounts receivable,
and inventory, while short-term liabilities encompass obligations due within the next year. In
The year 2019: The Current Ratio for this year was 0.96. 2020: The ratio increased to 1.16.
2021: The Current Ratio dropped to 0.85. 2022: The ratio increased to 1.37.2023: The most
recent data point shows a Current Ratio of 1.43.

7. Inventory Turnover Ratio.

03/31/2023
03/31/2022
03/31/2021
03/31/2020
03/31/2019

In the above pie chart, The Inventory Turnover Ratio for a business over a five-year period,
with each number corresponding to a specific fiscal year. The Inventory Turnover Ratio is a
financial metric that measures how efficiently a company manages its inventory by
evaluating how many times it sells and replaces its inventory during a specific period, usually
a year. It is calculated by dividing the cost of goods sold (COGS) by the average inventory
value during the period. In the year 2019: The Inventory Turnover Ratio for this year was
17.95. 2020: The ratio decreased to 15.24. 2021: The Inventory Turnover Ratio increased
significantly to 14.42. 2022: The ratio decreased to 3.95 in this year. 2023: The most recent
data point shows an Inventory Turnover Ratio of 4.31.

8. Assets Turn Over Ratio.

03/31/2023
03/31/2022
03/31/2021
03/31/2020
03/31/2019

As above the pie chart, The Assets Turnover Ratio for a business over a five-year period,
with each number corresponding to a specific fiscal year. The Assets Turnover Ratio is a
financial metric that measures how efficiently a company utilizes its assets to generate
revenue. It's calculated by dividing the company's total revenue by its average total assets
during a specific period. In the year 2019: The Assets Turnover Ratio for this year was 169.9.
2020: The ratio remained very high at 173.77. 2021: The Assets Turnover Ratio dropped
significantly to 167.28.2022: The ratio decreased further to 1.76. 2023: The most recent data
point shows an Assets Turnover Ratio of 1.81.

9. Dividend Payout Ratio.(CP)

03/31/2023
03/31/2022
03/31/2021
03/31/2020
03/31/2019

As mentioned in the above chart, The Dividend Payout Ratio for a company over a five-year
period, with each number corresponding to a specific fiscal year. The Dividend Payout Ratio
is a financial metric that measures the proportion of a company's earnings paid out to
shareholders in the form of dividends. In the year 2019: The Dividend Payout Ratio for this
year was 75.65%. 2020: The ratio increased to 53.62%. 2021: The Dividend Payout Ratio
increased significantly to 120.59%. 2022: The ratio decreased to 41.15%. 2023: The most
recent data point shows a Dividend Payout Ratio of 86.8%.

10. Cash Earnings Retention Ratio

03/31/2023
03/31/2022
03/31/2021
03/31/2020
03/31/2019

In the Above Chart, The Cash Earnings Retention Ratio for a company over a five-year
period, with each number corresponding to a specific fiscal year. The Cash Earnings
Retention Ratio is a financial metric that measures the proportion of a company's earnings
retained within the company rather than being paid out as dividends to shareholders. In this
year 2019: The Cash Earnings Retention Ratio for this year was 24.35%. 2020: The ratio
increased to 46.38%. 2021: The Cash Earnings Retention Ratio shows a negative value of -
20.59% in this year. 2022: The ratio increased significantly to 58.85%. 2023: The most recent
data point shows a Cash Earnings Retention Ratio of 13.2%. This suggests that the company
retained 13.2% of its earnings for various purposes and paid out the remaining portion as
dividends to shareholders.