Depreciation ka future mein kitna hoga, ye pata karne ke liye 'method of proportions' kaise use karein? 📉🔮 Option: Purane saalon ka depreciation aur gross block ka ratio nikaalo, aur uska average future mein use karo, Is saal ke gross block ko pichle saal ke depreciation se divide karo, Pichle saal ke depreciation ko is saal ke gross block se multiply karo, Bade bade statistical models use karke future ka depreciation nikalo

Chalo bhai, 'method of proportions' ke saath thoda dimaag lagayenge! 🧠💡 Ye method aise kaam karta hai: 1. **Depreciation Rate Nikalo:** • Har purane saal ke liye, depreciation ko gross block se divide karo 2. **Average Rate Calculate Karo:** • In saare rates ka average nikal lo 3. **Future Mein Apply Karo:** • Is average rate ko future ke estimated gross block se multiply karo Ek example lete hain: - Maan lo pichhle kuch saalon ka average depreciation rate 10% raha - Agle saal ka projected gross block ₹1 crore hai - Toh agle saal ka estimated depreciation hoga = 10% of ₹1 crore = ₹10 lakh Yaad rakhna, ye method simple hai par accurate nahi ho sakta. Par haan, quick estimate ke liye bahut badhiya hai! 👍💼

Net block calculation mein thoda maths lagega, par daro mat! 🤓🔢 **Net block calculate karne ka formula:** Net Block = Gross Block - Accumulated Depreciation **Ye formula kyu use karte hain?** - Ye asset ki **current carrying value** batata hai - Balance sheet pe asset ki actual value dikhane ke liye zaroori hai - Ye asset ke gradual value reduction ko account mein leta hai (wear and tear, obsolescence, etc.) **Yaad rakhein:** - Gross Block = Asset ki original cost - Accumulated Depreciation = Ab tak ka total depreciation **Pro tip:** Net block se pata chalta hai ki aapke assets ki actual value kya hai. Ye company ki financial health samajhne mein madad karta hai! Toh agli baar jab kisi company ki financials dekhein, net block pe zaroor nazar daalein. Kyunki asli value chuppi hoti hai net block mein! 💎🕵️‍♂️

**Gross Block** yani ki "Company Ka Asli Maal" 🏭💰 Ye hai balance sheet assumptions ka foundation: - Gross block = Total fixed assets ki value (depreciation se pehle) 🏢🚛🖥️ - Ye batata hai company ke paas kitna "real stuff" hai Kyu hai ye itna important? 1. Isse depreciation calculate hota hai 📉 2. Future asset values ka anumaan lagaya jaa sakta hai 🔮 3. Ye company ki "real" strength dikhata hai 💪 Gross block se kya-kya pata chalta hai? - Company kitna invest kar rahi hai growth mein 📈 - Purane assets replace ho rahe hain ya nahi 🔄 - Long-term planning kaisi hai 🗓️ **Yaad rakhne waali baatein:** - Gross Block > Net Block (kyunki isme depreciation nahi ghata hota) - Ye number company ki "physical" value ka idea deta hai - Investors isko dekhkar company ki "health" samajhte hain 🩺 Baaki options kyu nahi? - Net sales: Ye to revenue dikhata hai, assets nahi - Pichle saal ka data: Useful hai, par sirf ek part of the story - Industry averages: Generic hote hain, specific company ke liye utne accurate nahi Toh, jab bhi balance sheet dekho, Gross Block pe ek extra nazar daal lena! 👀💼

**Detailed analysis ke liye dedicated schedules banana** hi sabse sahi approach hai! 🧠📈 Ye kyun smart move hai: * **Bade khiladi, badi game:** Big-ticket items aapke financial projections par bhaari asar daal sakte hain. Inhe seriously lena zaroori hai! * **Jitni detail, utni accuracy:** Har choti-badi cheez ko break down karke dekhne se aapko zyada sahi andaza lagega ki aage kya hone wala hai * **Transparency ka chakkar:** Jab aap sab kuch clear-clear dikha denge, to stakeholders ko bhi samajhne mein aasani hogi Dusre options kyun nahi chalenge: * Sirf estimates daalna = Andhere mein teer chalaana 🎯❌ * Complex algorithms = Overthinking ka chakkar 🤯 * Ignore karna = Bade problems ko chota samajhna 🙈💥

Bhai, financial modeling mein purane trends ka hisaab lagane ke liye **ratios aur growth rates** hi asli hero hain! 🦸‍♂️📈 Ye kaise kaam karta hai? * Past ke financial data ko dekho - revenue, kharcha, profit, sab kuch * Phir magic shuru - ratios aur growth rates nikalo Kuch important points: 1. **Ratios** batate hain company kitni healthy hai - Profitability ratio: Kitna paisa kama rahi hai? - Liquidity ratio: Kya bills time pe pay kar sakti hai? - Solvency ratio: Kya long-term mein theek hai? 2. **Growth rates** dikhate hain kitni tezi se badh rahi hai company - Har saal revenue kitna badha? - Profit mein kitna improvement hua? Yaad rakhna: * Fancy software, surveys, ya experts ki rai achhi hai, par ye core calculation nahi hai * Excel hi sabka baap hai iss maamle mein! 🙏💻 * Past trends samajhna = future ke liye taiyaar hona

Ekdum sahi! DCF model ka dil hai **Net Present Value (NPV)**! 💓💰 Ye model kya karta hai: - Future ke paise ko aaj ke hisaab se dekhta hai 🔮💸 - Kyunki aaj ka 100 rupaya, 5 saal baad ke 100 rupaye se zyada valuable hai! NPV kaise kaam karta hai: 1. Future ke expected cash flows ko estimate karo 📅💰 2. In cash flows ko discount rate se adjust karo (risk ka hisaab lagao) 📉 3. Sab adjusted values ko add karo 🧮 4. Agar ye value positive hai, toh investment accha hai! 😎👍 Yaad rakhein: - Ye sirf ek model hai, 100% sahi nahi ho sakta - Estimates aur assumptions pe depend karta hai - Par phir bhi, investment decisions mein bahut helpful hota hai 🚀 Toh agla baar jab koi investment ka faisla lena ho, DCF aur NPV ko yaad zaroor karna! 💪🧠