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Paper_6A_PYP_May_2025.pdf
FM
PYP
May_2025
(b) Y Ltd. produces energy drinks in different flavours. Due to high demand of its product, the rate of return on its earnings is 25%. Currently, the company retains 60% of its earnings and distributes the rest. The current P/E ratio is 8 and earnings per share is ` 10. According to Gordon's Model:
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Paper_6A_PYP_May_2025.pdf
FM
PYP
May_2025
(i) What will be retention ratio if the company wants to maintain its P/E ratio to 12 in current year, given that the expected rate of return for an investor is 20%? (2 Marks) (ii) What will be the expected price per share after one year if Y Ltd. achieves above-mentioned targeted P/E ratio? (1 Mark) (iii) W...
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Paper_6A_PYP_May_2025.pdf
FM
PYP
May_2025
(c) Following information relates to A Ltd. for the year ended 31st March, 2025: Profit volume ratio 24% Operating leverage 2.00 Financial leverage 1.50 Interest Expenses ` 12,000 Tax rate 30% Number of Equity Shares 1,000 You are required to:
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Paper_6A_PYP_May_2025.pdf
FM
PYP
May_2025
(i) Prepare Income Statement for the year ended 31st March, 2025. (ii) Calculate EPS. (iii) Calculate percentage change in earnings per share, if sales increase by 5%. (2 + 1 + 2 = 5 Marks)
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Paper_6A_PYP_May_2025.pdf
FM
PYP
May_2025
(a) Capital structure of B Ltd. for the year ended 31st March, 2025 are as follows: Particulars Amount (`) Equity share capital @`10 each 14,00,000 10% Preference share capital @`1,000 each 10,00,000 Debenture @ `100 each 9,60,000 Bank Loan 6,40,000 • Risk-free rate of return is 14%, Market rate of return...
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Paper_6A_PYP_May_2025.pdf
FM
PYP
May_2025
(i) Cost of Equity. (ii) Cost of preference share using YTM method. (iii) Post-tax cost of debenture using approximation method. (iv) Interest rate of bank loan. PV factors @ 10% and 14% Year 2 4 PVIF0.10, t 0.909 0.826 0.751 0.683 PVIF0.14, t 0.877 0.769 0.675 0.592 (1 + 2 + 3 + 2 = 8 Marks)
[ 0.01688566990196705, 0.0664886087179184, 0.010410688817501068, -0.007690411526709795, -0.03275453299283981, -0.015832748264074326, 0.04199815168976784, -0.014661108143627644, 0.00899275578558445, 0.030397480353713036, 0.03422652184963226, 0.016895880922675133, 0.03941315785050392, -0.01369...
Paper_6A_PYP_May_2025.pdf
FM
PYP
May_2025
(b) Following details are related to H Ltd.: EPS ` 3.00 Return on investment 20% Cost of equity 15% As per Walter's Model, what would be the maximum and minimum price of share? (2 Marks)
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Paper_6A_PYP_May_2025.pdf
FM
PYP
May_2025
(a) Following data are given for a capital project: Annual interim cash inflows for first two years ` 1,00,000 Annual interim cash inflows for next two years ` 80,000 Useful life 4 Years Salvage value at end of the project ` 50,000 Internal rate of return 12% Cost of capital 10% You are required to calcul...
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Paper_6A_PYP_May_2025.pdf
FM
PYP
May_2025
(v) MIRR Year 2 4 PVIF0.09, t 0.917 0.842 0.772 0.708 PVIF0.10, t 0.909 0.826 0.751 0.683 PVIF0.11, t 0.901 0.812 0.731 0.659 PVIF0.12, t 0.893 0.797 0.712 0.636 PVIF0.10, t 1.100 1.210 1.331 1.464 PVIF0.12, t 1.120 1.254 1.405 1.574 (1 + 1 + 1 + 1 + 2 = 6 Marks)
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Paper_6A_PYP_May_2025.pdf
FM
PYP
May_2025
(b) Z Ltd. is an unlevered company. It wants to repurchase its equity shares of ` 300 lakhs by issue of 12% debentures of same amount. Current market value of Z Ltd. is ` 1,400 lakhs. Its cost of capital is 18%. The company will ©The Institute of Chartered Accountants of India maintain same level of EBIT in future ...
[ -0.013433943502604961, 0.016564300283789635, 0.007630267646163702, -0.01559223048388958, -0.024010125547647476, -0.03204331919550896, -0.028812922537326813, -0.000603273103479296, -0.03357360139489174, 0.06306647509336472, 0.013318261131644249, 0.03223156929016113, 0.014429406262934208, -0...
Paper_6A_PYP_May_2025.pdf
FM
PYP
May_2025
(i) Market Value of Z Ltd. (ii) Overall cost of capital (iii) Cost of equity (4 Marks)
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Paper_6A_PYP_May_2025.pdf
FM
PYP
May_2025
(a) What is agency cost and what are its types? How can a company minimize agency cost and align the interest of manager and shareholder? (4 Marks)
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Paper_6A_PYP_May_2025.pdf
FM
PYP
May_2025
(c) What is hierarchy of financing under 'Pecking Order' theory, and why does it exist? (2 Marks) ©The Institute of Chartered Accountants of India FINANCIAL MANAGEMENT AND STRATEGIC MANAGEMENT OR
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Paper_6A_PYP_May_2025.pdf
FM
PYP
May_2025
(c) "The total risk of any business is the combination of degree of operating and financial risk". In the light of the above statement, you are required to consider the first two columns of the given table and give your comments in the 3rd column. Your comments should depict the total risk profile by using the m...
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Paper_6_PYP_Jan_2025.pdf
FM
PYP
Jan_2025
Part II Question No. 1 is compulsory. Attempt any two questions out of the remaining three questions. In case, any candidate answers extra question(s)/ sub-question(s) over and above the required number, then only the requisite number of questions first answered in the answer book shall be valued and subsequent ex...
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Paper_6_PYP_Jan_2025.pdf
FM
PYP
Jan_2025
(i) Estimated monthly sales: Month ` in Lakh April-2024 May-2024 June-2024 July-2024 August-2024 September-2024 (ii) Gross Profit Ratio is 20%. (iii) Cost of Goods sold is paid in next month. (iv) Sales are in credit and credit period is allowed for 2 months.
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Paper_6_PYP_Jan_2025.pdf
FM
PYP
Jan_2025
(v) Indirect Expenses are paid in the same month. Monthly indirect expenses are as follows: Month ` in Lakh June-2024 1.0 July-2024 1.2 August-2024 1.0 September-2024 1.3 FINANCIAL MANAGEMENT AND STRATEGIC MANAGEMENT (vi) Dividend amounting September 2024, 3 Lakh will be paid in the month of Sept...
[ 0.008199289441108704, 0.018672622740268707, -0.025551218539476395, -0.022703398019075394, -0.01864422671496868, -0.014738027937710285, 0.01961611956357956, 0.007451880723237991, -0.00022719644766766578, 0.08116692304611206, 0.015281095169484615, 0.03111225552856922, -0.008967313915491104, ...
Paper_6_PYP_Jan_2025.pdf
FM
PYP
Jan_2025
(b) Following is the Balance Sheet of EXIM Ltd. as on 31stMarch, 2024: Liabilities ` Assets ` Equity Share Capital of ` 100 each 20,00,000 Fixed Assets 50,00,000 Retained Earnings 4,00,000 Current Assets 30,00,000 12.5% Debenture 40,00,000 Current Liabilities 16,00,000 80,00,000 80,00,000 T...
[ -0.026122678071260452, -0.011047359555959702, -0.01375998742878437, -0.0038764711935073137, -0.010920276865363121, -0.023934122174978256, 0.016571316868066788, -0.002336519304662943, 0.00047366946819238365, 0.029489314183592796, 0.041538894176483154, 0.016231367364525795, -0.0137700447812676...
Paper_6_PYP_Jan_2025.pdf
FM
PYP
Jan_2025
(i) Earnings Per Share (ii) Operating Leverage (iii) Financial Leverage (iv) Combined Leverage (2 + 1 + 1 + 1 = 5 Marks)
[ 0.01410503126680851, 0.03474969416856766, 0.009435347281396389, 0.03838304057717323, 0.00474474485963583, 0.0019584032706916332, 0.03975227102637291, -0.008010217919945717, 0.010188856162130833, 0.007387181278318167, 0.015980921685695648, 0.06995818018913269, 0.00822251383215189, -0.012536...
Paper_6_PYP_Jan_2025.pdf
FM
PYP
Jan_2025
(c) Following information have been provided by LP Ltd.: Profit before Tax ` 40 Lakh Tax Rate 30% Equity Share Capital (` 10) ` 40 Lakh Return on Investment 18% Cost of Equity 15% Dividend Payout Ratio 50% You are required:
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Paper_6_PYP_Jan_2025.pdf
FM
PYP
Jan_2025
(i) to determine the price of Equity Share of the company as per Walter's Model; (ii) to determine the Dividend Pay-out Ratio by applying Walter's Model assuming the price of equity share of the company is ` 48. (3+2=5 Marks)
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Paper_6_PYP_Jan_2025.pdf
FM
PYP
Jan_2025
(a) The following information pertain to CMC Limited: Number of Equity Shares 20,00,000 Book Value of 10% Convertible Debentures ` 1,00,00,000 Book Value of 12% Bank Term Loan ` 25,00,000 Market Price of Equity Share ` 55 Market Value of 10% Convertible Debenture ` 108 Face Value of Equity Share ` 10 Fac...
[ 0.016787996515631676, 0.017979837954044342, 0.023431960493326187, -0.013048959895968437, -0.009584814310073853, 0.007889182306826115, 0.05203411355614662, 0.007711317855864763, -0.008131236769258976, 0.025457775220274925, 0.04902949184179306, 0.024491727352142334, 0.005658406298607588, -0....
Paper_6_PYP_Jan_2025.pdf
FM
PYP
Jan_2025
(i) Cost of Equity Share Capital by applying Capital Asset Pricing Model (CAPM) Approach (ii) Cost of Convertible Debenture by using approximation method, (iii) Cost of Bank Term Loan (iv) Weighted Average Cost of Capital using Market Value weights (1+2+1+3=7 Marks)
[ 0.01071765087544918, 0.05124235153198242, 0.023932861164212227, -0.01352009829133749, 0.008316509425640106, 0.011761394329369068, 0.023572692647576332, -0.03807532414793968, 0.00869029387831688, 0.052428893744945526, 0.06548049300909042, 0.013043263927102089, 0.011395875364542007, -0.03585...
Paper_6_PYP_Jan_2025.pdf
FM
PYP
Jan_2025
(b) The following information pertain to MSD Limited for the year ending 31st March, 2024: Particulars Number of days Raw material storage period 61 days Work-in -progress conversion period 20 days Finished goods storge period 30 days Debt collection period 45 days Creditors payment period 60 days T...
[ -0.019140036776661873, -0.007167642470449209, -0.020656438544392586, 0.009125280193984509, -0.019184179604053497, -0.0030911858193576336, 0.028252013027668, -0.0004516520129982382, 0.01377749815583229, 0.055238526314496994, 0.03508921340107918, 0.00003555254443199374, 0.03105234168469906, ...
Paper_6_PYP_Jan_2025.pdf
FM
PYP
Jan_2025
(i) Operating cycle period (ii) Number of operating cycles in a year (iii) Amount of working capital required for the company (1 + 1 + 1 = 3 Marks) FINANCIAL MANAGEMENT AND STRATEGIC MANAGEMENT
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Paper_6_PYP_Jan_2025.pdf
FM
PYP
Jan_2025
(a) SRT Limited manufactures steel rods and is now considering to purchase a new aluminium smelting and moulding plant. This plant will have the cost of ` 20,00,000 to purchase and install the plant. It has a useful life of 5 years with a residual value of ` 1,00,000. Production and sales from the new plant are exp...
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Paper_6_PYP_Jan_2025.pdf
FM
PYP
Jan_2025
(i) Calculate the Net Present Value and Profitability Index of the project. (ii) Advise SRT Limited whether the plant should be purchased. The PV factors at 18% are: Year 2 4 PV factor 0.847 0.718 0.609 0.516 (5 + 1 = 6 Marks) FINANCIAL MANAGEMENT AND STRATEGIC MANAGEMENT
[ -0.0008065107394941151, 0.04648088291287422, -0.02161915972828865, -0.004880134481936693, -0.010168403387069702, -0.03418244048953056, 0.022988595068454742, -0.007922590710222721, 0.026970159262418747, 0.04129685088992119, 0.010033716447651386, 0.005963372066617012, 0.03363656625151634, -0...
Paper_6_PYP_Jan_2025.pdf
FM
PYP
Jan_2025
(b) The equity share capital of Sky Pack Ltd. as on 31st March, 2024 was ` 2,00,000. The relevant ratios of the company are as follows: Current debt to Total debt 0.35 Total debt to Owner's equity 0.65 Fixed assets to Owner's equity 0.55 Total assets turnover 2.5 times Inventory turnover ...
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Paper_6_PYP_Jan_2025.pdf
FM
PYP
Jan_2025
(a) ABC group of companies has five projects at different geographical locations. Each project is managed by a dedicated project manager. A Chief Executive Officer (CEO) is supported by a team of subject matter experts (SMEs) in each function at corporate level of the company. As an accepted practice, the authority...
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Paper_6_PYP_Jan_2025.pdf
FM
PYP
Jan_2025
(b) Ecro Ltd. is an e-commerce company that specializes in selling eco-friendly products. Although the company has been doing well, it still continues actively to strengthen its brand identity, launch creative and impactful marketing campaigns, and introduce new and innovative eco-friendly products. However, the...
[ -0.0027330811135470867, 0.016115767881274223, -0.03148230165243149, 0.007040238007903099, 0.0010360509622842073, -0.02862890437245369, 0.023729469627141953, 0.014058219268918037, -0.0006785726291127503, 0.04230679199099541, 0.0325310043990612, 0.051047004759311676, 0.015531005337834358, 0....
Paper_6_PYP_Jan_2025.pdf
FM
PYP
Jan_2025
(c) Organic Beverages has been manufacturing various soft drinks for over a decade. It has developed a sugar free beverage to cater to the needs of specific customers by spending heavily on research and development for this product. In addition, a lot of money was spent on marketing (branded as 'Say no to Sugar') ...
[ -0.002212847350165248, 0.02721945382654667, 0.008829860016703606, -0.00788107980042696, 0.0028446221258491278, -0.01792558841407299, -0.0008350866846740246, 0.03756215423345566, -0.02298104763031006, 0.011413387022912502, 0.017291709780693054, 0.02001008205115795, 0.010006474331021309, -0....
Paper_6_PYP_Jan_2025.pdf
FM
PYP
Jan_2025
(a) "International development is expensive and challenging". In the context of the statement, explain the internationalization of business and the steps involved in such strategic planning. (5 Marks)
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Paper_6_PYP_Jan_2025.pdf
FM
PYP
Jan_2025
(b) "Managing stakeholders is critical to the success of a project". Explain how Mendelow's Matrix helps in managing stakeholders and categorizing the stakeholders into groups. (5 Marks)
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Paper_6_PYP_Jan_2025.pdf
FM
PYP
Jan_2025
(a) Outline the main levels of management generally found in an organization. Also explain the types of networks of relationship between these levels and amongst the same levels of a business. (3 + 2 = 5 Marks)
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Paper_6_PYP_Jan_2025.pdf
FM
PYP
Jan_2025
(b) What do you mean by strategic performance measures? State the reasons for the importance of strategic performance measures for an organization. (1 + 4 = 5 Marks)
[ 0.017875101417303085, 0.0014669470256194472, -0.015096066519618034, 0.03397765010595322, 0.0031629444565624, -0.03089502453804016, 0.06173986569046974, 0.0024557113647460938, -0.025829574093222618, 0.029670696705579758, 0.010114727541804314, 0.04936191067099571, 0.0011804529931396246, 0.02...
Paper_6_PYP_Jan_2025.pdf
FM
PYP
Jan_2025
(a) As per one of the five forces of competition, Michael Porter stated that the more intensive is the rivalry, the less attractive is the industry. In view of this, explain the conditions in which rivalry among competitors tends to be cut throat and industry profitability is low. (5 Marks)
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Paper_6_PYP_Jan_2025.pdf
FM
PYP
Jan_2025
(b) Explain the 'product market growth matrix' as propagated by Igor Ansoff as a device for identifying growth opportunities for the future. (5 Marks) OR
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Paper_6_PYP_Jan_2026.pdf
FM
PYP
Jan_2026
Question No. 1 is compulsory. Attempt any two questions out of the remaining three questions. In case, any candidate answers extra question(s)/ sub-question(s) over and above the required number, then only the requisite number of questions first answered in the answer book shall be valued and subsequent extra ques...
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Paper_6_PYP_Jan_2026.pdf
FM
PYP
Jan_2026
(a) From the books of AIL Limited following information is taken for the year 2024-25: Gross profit margin (25% of Sales) ` 30,00,000 Inventory holding period 28 Days Opening Inventory ` 8,00,000 Current Ratio 1.20 Quick Ratio 0.80 Selling & Distribution Exp...
[ -0.010931704193353653, 0.042573727667331696, -0.025742320343852043, -0.005857574287801981, -0.028585080057382584, 0.0010001841001212597, 0.04209533706307411, -0.0012689947616308928, 0.0009811444906517863, 0.06737110018730164, 0.0374322347342968, 0.008610323071479797, -0.019391929730772972, ...
Paper_6_PYP_Jan_2026.pdf
FM
PYP
Jan_2026
(b) X Ltd. has average debtors of ` 90,00,000. The company's average collection period is 60 days. At present, it incurs credit administration expenses of ` 4,00,000 per year and bad-debt losses amounting to 1% of credit sales. S A factoring company has proposed to purchase these receivables by charging a...
[ 0.01439009327441454, 0.014026837423443794, 0.017266087234020233, 0.022482572123408318, -0.013008171692490578, -0.006304212845861912, 0.026429684832692146, -0.0007866275263950229, -0.0063095977529883385, 0.0669049322605133, 0.056615278124809265, 0.00812817644327879, 0.013767777942121029, -0...
Paper_6_PYP_Jan_2026.pdf
FM
PYP
Jan_2026
(i) Calculate the effective cost of factoring. (ii) As a financial consultant, advise whether X Ltd. should accept the factoring proposal. (5 Marks)
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Paper_6_PYP_Jan_2026.pdf
FM
PYP
Jan_2026
(c) PQR Ltd. is a leading company operating in the coal sector, engaged in the extraction, processing, and distribution of coal for industrial and energy purposes. The following information is provided by the management of PQR Ltd. Particulars Issued Share Capital ` 24,00,000 Dividend Paid 10 per Share Grow...
[ 0.010679276660084724, -0.001774034695699811, -0.03125067800283432, 0.012723235413432121, 0.016195517033338547, 0.023927541449666023, 0.018112853169441223, 0.0009895344264805317, 0.005847003776580095, 0.0010613040067255497, 0.03295917063951492, 0.020660921931266785, -0.0018308117287233472, ...
Paper_6_PYP_Jan_2026.pdf
FM
PYP
Jan_2026
(b) Number of issued shares, if market price per share (MPS) is equal to face value per share. (ii) Using Modigliani and Miller (MM) Hypothesis:
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Paper_6_PYP_Jan_2026.pdf
FM
PYP
Jan_2026
(a) The market price of the share at the end of year if dividend is paid. Use the current market price calculated in Gordon model as Po.
[ 0.0016821768367663026, 0.008415468968451023, -0.024235688149929047, 0.004997413605451584, 0.024006301537156105, -0.0431743748486042, 0.04797812178730965, 0.003390805795788765, 0.048823390156030655, 0.03395874425768852, 0.038448985666036606, 0.04204690828919411, 0.010495293885469437, 0.0156...
Paper_6_PYP_Jan_2026.pdf
FM
PYP
Jan_2026
(b) What will be the amount of earnings required for the company so that the MM hypothesis holds true, if the company has made new investments of ` 5,00,000 during the period and issued 1,000 new equity shares? (5 Marks) FINANCIAL MANAGEMENT AND STRATEGIC MANAGEMENT S
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Paper_6_PYP_Jan_2026.pdf
FM
PYP
Jan_2026
(a) RK Limited provided following data for the year ended on 31-03-2025: Sales ` 50,00,000 EPS ` 2.50 Tax Rate ` 40% Fixed cost excluding interest ` 10,80,000 The Capital structure is as under: Equity Share capital of ` 10/- each ` 18,00,000 10% Preference share of ` 100...
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Paper_6_PYP_Jan_2026.pdf
FM
PYP
Jan_2026
(i) Calculate Earnings before Interest and Tax (EBIT). (ii) Calculate Combined Leverage. (iii) Advise, the level of sales where Earning before Tax (EBT) will be zero. (5 Marks) FINANCIAL MANAGEMENT AND STRATEGIC MANAGEMENT S
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Paper_6_PYP_Jan_2026.pdf
FM
PYP
Jan_2026
(b) Algo Steel Ltd. is a well-established company in the steel manufacturing sector, successfully operating for the past 20 years. The existing capital structure comprises of 80% equity and 20% debt. Company's Cost of Equity (K) is 13.5%, reflecting the return expected by shareholders. Its debt component comprises...
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Paper_6_PYP_Jan_2026.pdf
FM
PYP
Jan_2026
(i) Calculate Average Rate of Return (ARR) based on Average Investment. (ii) Calculate Net Present Value (NPV) by using Weighted Average Cost of Capital (WACC). (5 Marks)
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Paper_6_PYP_Jan_2026.pdf
FM
PYP
Jan_2026
(a) The Balance Sheet extract of ST Ltd. as on March 31 (current year) is as follows: Liabilities Amount (` in lakh) Assets Amount (` in lakh) Share capital 260 Fixed Assets Reserves 168 Inventories Long-term loans 420 Receivables Short-term loans 220 Cash & bank Payables Provisions 1,308 1,308...
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Paper_6_PYP_Jan_2026.pdf
FM
PYP
Jan_2026
(i) Estimate the amount of external funds required (EFR) for the next financial year. (ii) Determine the sources and composition of funds to meet the requirement, given the following parameters: (1) The current ratio must be maintained at 1.40. (2) The ratio of fixed assets to long-term loans should be 1.50. ...
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Paper_6_PYP_Jan_2026.pdf
FM
PYP
Jan_2026
(a) Discuss briefly the key features of seed capital assistance as a source of finance. (4 Marks)
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Paper_6_PYP_Jan_2026.pdf
FM
PYP
Jan_2026
(b) Why the Virtual banking service is popular among the customers? Discuss the advantages of Virtual Banking. (4 Marks) S
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Paper_6_PYP_Jan_2026.pdf
FM
PYP
Jan_2026
(c) Define financial distress. Briefly explain the consequences of a prolonged financial distress. (2 Marks) OR
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Paper_6_PYP_Jan_2026.pdf
FM
PYP
Jan_2026
(c) BEE Ltd. has a current ratio of 2:1, showing enough short-term liquidity in the company. You are required to comment whether the current ratio will improve, decline, or remain unchanged. (2 Marks) Sr. No Transaction Impact
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Paper_6_PYP_Jan_2026.pdf
FM
PYP
Jan_2026
(i) A debtor owing ` 60,000 becomes insolvent and only 75% is recovered in cash in full and final settlement. (ii) Issued equity shares for ` 2,00,000, proceeds kept in current account with bank. (iii) ` 25,000 collected from customers in cash. (iv) Goods costing 8,000 sold for ` 12,500 on credit.
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Paper_6_PYP_Jan_2026.pdf
FM
PYP
Jan_2026
(a) Full Health Limited is a beverage company engaged in the production and distribution of energy drink. It plans to launch a new line of beverages targeted at health-conscious consumers. The Indian energy drink market, however, is already saturated with strong competitors, including several well-established nati...
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Paper_6_PYP_Jan_2026.pdf
FM
PYP
Jan_2026
(b) Next Tech Solutions, an IT services firm, is suffering from declining client retention, rising operational costs, and outdated service offerings. Employee morale is low, and the firm's reputation for innovation has faded. Due to uncompetitive product and services, continuous losses, negative cash flow from bus...
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Paper_6_PYP_Jan_2026.pdf
FM
PYP
Jan_2026
(c) Mr. Rohit Khanna runs a chain of organic grocery stores under the brand name "Green Basket" in northern India. Over the past two years, he has faced intense competition from large retail chains and online delivery platforms offering organic products at discounted prices. Despite loyal customers, his profit mar...
[ -0.006794671528041363, -0.006442698650062084, -0.016765302047133446, 0.005673516541719437, -0.004845077637583017, -0.006130557041615248, 0.008847212418913841, 0.017416900023818016, 0.010119607672095299, 0.03829600289463997, 0.044802721589803696, -0.006624023430049419, 0.019605258479714394, ...
Paper_6_PYP_Jan_2026.pdf
FM
PYP
Jan_2026
(b) In a business strategy, consider a firm pursuing cost leadership to become the lowest-cost producer in its industry. For this approach to be effective, what key conditions must be present? However, cost leadership is not without its pitfalls - discuss the potential disadvantages that could undermine its effecti...
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Paper_6_PYP_Jan_2026.pdf
FM
PYP
Jan_2026
(a) An organization should select the right strategic performance measures that are aligned with its goals and objectives and provide relevant and actionable information. Explain all the factors and importance of these factors that needs to be considered. (5 Marks)
[ 0.006174764595925808, 0.0311331357806921, 0.0057877288199961185, 0.029711073264479637, -0.015468367375433445, 0.005159938707947731, 0.023468676954507828, -0.007856888696551323, -0.011890675872564316, 0.014406291767954826, -0.01436883956193924, 0.052646879106760025, -0.01259941142052412, 0....
Paper_6_PYP_Jan_2026.pdf
FM
PYP
Jan_2026
(b) Innovation is widely regarded as a catalyst for business growth, enabling firms to upgrade existing products and processes, enhance customer satisfaction, and improve profitability. In light of this statement explain what an innovation offers to the organisation and any risk involved in doing so. (5 Marks)
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Paper_6_PYP_Jan_2026.pdf
FM
PYP
Jan_2026
(a) Porter's five forces model hold that the state of competition in an industry is a composite of active competitive pressure in the market. Identify the areas of market in which competitive pressure operates. (5 Marks)
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Paper_6_PYP_Jan_2026.pdf
FM
PYP
Jan_2026
(b) Objectives with a strategic focus is aimed at achieving outcomes that enhance an organization's overall business position and competitive strength. In view of the above statement, enumerate the characteristics of ideal objectives that are meaningful and effectively serve their intended purpose. (5 Marks) OR
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Paper_6_PYP_May_2024.pdf
FM
PYP
May_2024
Question No. 1 is compulsory. Attempt any two questions out of the remaining three questions. In case, any candidate answers extra question(s)/ sub-question(s) over and above the required number, then only the requisite number of questions first answered in the answer book shall be valued and subsequent extra ques...
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Paper_6_PYP_May_2024.pdf
FM
PYP
May_2024
(a) Theme Ltd provides you the following information: 12.5 % Debt ` 45,00,000 Debt to Equity ratio 1.5 : 1 Return on Shareholder's fund 54% Operating Ratio 85% Ratio of operating expenses to Cost of Goods sold 2 : 6 Tax rate 25% Fixed Assets ...
[ 0.008062957786023617, 0.02200198359787464, -0.0063761817291378975, -0.025520475581288338, -0.033012501895427704, -0.023896537721157074, 0.03457644581794739, -0.02235119417309761, 0.015371094457805157, 0.056872110813856125, 0.026326140388846397, 0.025452660396695137, -0.023758606985211372, ...
Paper_6_PYP_May_2024.pdf
FM
PYP
May_2024
(b) Alpha Limited has provided following information: Equity Share Capital 25,000 Shares @ ` 100 per Share 15% Debentures 10,000 Debentures@ ` 750/- per Debenture Sales 50 Lakhs units@ ` 20 per unit Variable Cost ` 12.50 per unit Fixed Costs ` 175.00 Lakhs Due to recent policy changes and entry of foreign ...
[ 0.012915488332509995, 0.0427091084420681, 0.0037643678952008486, -0.0046604713425040245, -0.010618516243994236, -0.0065100048668682575, 0.016218334436416626, -0.0024081189185380936, -0.03659021854400635, 0.03810357674956322, 0.02329219877719879, 0.03935747221112251, -0.013248048722743988, ...
Paper_6_PYP_May_2024.pdf
FM
PYP
May_2024
(c) Following is the sales information in respect of Bright Ltd: Annual Sales (90 % on credit) ` 7,50,00,000 Credit period 45 days Average Collection period 70 days Bad debts 0.75% Credit administration cost (out of which 2/5th is avoidable) ` 18,60,000 A factor fir...
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Paper_6_PYP_May_2024.pdf
FM
PYP
May_2024
(a) The capital structure of Shine Ltd. as on 31.03.2024 is as under: Particulars Amount (`) Equity share capital off 10 each 45,00,000 15% Preference share capital of f 100 each 36,00,000 Retained earnings 32,00,000 13% Convertible Debenture off 100 each 67,00,000 11 % Term Loan 20,00,000 Total 2,00,00,...
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Paper_6_PYP_May_2024.pdf
FM
PYP
May_2024
(b) Following data is available in respect of Levered and Unlevered companies having same business risk: Capital employed = ` 2,00,000, EBIT = ` 25,000 and Ke = 12.5% Sources Levered Company (f) Unlevered Company (`) Debt (@8%) Equity 75,000 1,25,000 Nil 2,00,000 An investor is holding 12% shares in le...
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Paper_6_PYP_May_2024.pdf
FM
PYP
May_2024
(a) HCP Ltd. is a leading manufacturer of railway parts for passenger coaches and freight wagons. Due to high wastage of material and quality issues in production, the General Manager of the company is considering the replacement of machine A with a new CNC machine B. Machine A has a book value of ` 4,80,000 and re...
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Paper_6_PYP_May_2024.pdf
FM
PYP
May_2024
(i) Calculate the Net Present Value and Profitability Index and advise the company for replacement decision. (ii) Also calculate the discounted pay-back period. FINANCIAL MANAGEMENT AND STRATEGIC MANAGEMENT
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Paper_6_PYP_May_2024.pdf
FM
PYP
May_2024
(b) Vista Limited's retained earnings per share for the year ending 31.03.2023 being 40% is ` 3.60 per share. Company is foreseeing a growth rate of 10% per annum in the next two years. After that the growth rate is expected to stabilize at 8% per annum. Company will maintain its existing pay-out ratio. If the inv...
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Paper_6_PYP_May_2024.pdf
FM
PYP
May_2024
(i) Maximising Market Price Per Share (MPS) as the financial objective which maximises the wealth of shareholders. (ii) A combination of lower risk and higher return is known as risk return trade off and at this level of risk-return, profit is maximum. (iii) Financial distress is a position when accounting profi...
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Paper_6_PYP_May_2024.pdf
FM
PYP
May_2024
(b) ABC Ltd. is approaching the banks for financing its business activity. You are required to describe any four forms of bank credit for the consideration of the company.
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Paper_6_PYP_May_2024.pdf
FM
PYP
May_2024
(a) BOYA Ltd. is a venture in the market present for a decade. Till, 2023, it was working on the values and vision of its founder while operating in limited area of operations. Growth opportunities exist for BOYA Ltd. Considering the changing environment, company is interested to leverage new skills in marketing,...
[ 0.03178878128528595, 0.026303142309188843, -0.018699025735259056, -0.0029456752818077803, -0.02443811111152172, -0.010307746939361095, 0.016471756622195244, 0.010263573378324509, -0.035621676594018936, 0.04881864786148071, 0.01712385192513466, 0.05116249620914459, -0.015007644891738892, 0....
Paper_6_PYP_May_2024.pdf
FM
PYP
May_2024
(b) Elvis Global is a famous OTT platform facing fierce competition from its competitors amid changing consumer preferences. This has made it difficult to retain customers as the existing television channels are also launching their own platforms. The company has appointed Raghav to lead the company forward as the...
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Paper_6_PYP_May_2024.pdf
FM
PYP
May_2024
(c) Yash is planning to launch his new tech start-up. He is exploring different locations across the country to establish his company in the right business environment. One option is the city of Bengaluru, the silicon valley of India, FINANCIAL MANAGEMENT AND STRATEGIC MANAGEMENT with an engaging network of en...
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Paper_6_PYP_May_2024.pdf
FM
PYP
May_2024
(a) ‘Innovation leads to unnecessary expenses that do not give as many returns.’ Do you agree with the statement? Give reasons in support of your answer. (1 + 4 = 5 Marks)
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Paper_6_PYP_May_2024.pdf
FM
PYP
May_2024
(b) Explain how organizations can effectively manage strategic uncertainties in a rapidly changing business environment. (5 Marks)
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Paper_6_PYP_May_2024.pdf
FM
PYP
May_2024
(a) What are the key characteristics of business products that contribute to the overall competitiveness and dynamics of the market? (5 Marks)
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Paper_6_PYP_May_2024.pdf
FM
PYP
May_2024
(b) ‘A company's mission statement is typically focused on its present business scope.' Explain the significance of a mission statement. (5 Marks)
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Paper_6_PYP_May_2024.pdf
FM
PYP
May_2024
(a) What are channels? Why is channel analysis important? Explain the different types of channels? (1 + 1 + 3 = 5 Marks)
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Paper_6_PYP_May_2024.pdf
FM
PYP
May_2024
(b) Explain the concept of vertically integrated diversification. How is forward integration different from backward integration? (5 Marks) OR
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Paper_6_PYP_May_2024.pdf
FM
PYP
May_2024
(b) Recommend a tool to analyze the competitive position of various rival companies in the market and outline the step by step procedure for using the identified tool. (5 Marks)
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Paper_6_PYP_September_2024.pdf
FM
PYP
September_2024
PART - I Case Scenario 1 RS Limited is manufacturing selling soft drinks in India. The production process involves one important process which increases the shelf life of the soft drinks. Presently, the machine used for this purpose is an old one, in which wastage due to breakage of glass bottles is considerably h...
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Paper_6_PYP_September_2025.pdf
FM
PYP
September_2025
Question No. 1 is compulsory. Attempt any two questions out of the remaining three questions. In case, any candidate answers extra question(s)/ sub-question(s) over and above the required number, then only the requisite number of questions first answered in the answer book shall be valued and subsequent extra ques...
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Paper_6_PYP_September_2025.pdf
FM
PYP
September_2025
(a) The capital structure of RSA Limited is as under: (`) Equity Shares (` 10 per share) 1,00,00,000 8% Irredeemable Preference Shares (`100 per share) 5,00,00,000 Additional Information:
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Paper_6_PYP_September_2025.pdf
FM
PYP
September_2025
(i) Equity shares are quoted at ` 60 each and a new issue priced at ` 60 will be fully subscribed; flotation cost will be ` 4 per share. (ii) Issue price of the 8% Irredeemable preference shares was ` 45. (iii) Current market price of the 8% irredeemable preference shares is ` 55. RSA Limited has been paying d...
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Paper_6_PYP_September_2025.pdf
FM
PYP
September_2025
(i) The cost of equity using Gordon's model (ii) The cost of the irredeemable preference share (iii) The weighted average cost of capital using market value weights. (2 + 1 + 2 = 5 Marks)
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Paper_6_PYP_September_2025.pdf
FM
PYP
September_2025
(b) Diwan Limited has outlined its financial projections for the fiscal year 2025-26. The company plans to utilize total assets amounting to FINANCIAL MANAGEMENT AND STRATEGIC MANAGEMENT S ` 50,00,000, with 35% of assets financed through debt at interest rate of 10.50% per annum. Projected sales reve...
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Paper_6_PYP_September_2025.pdf
FM
PYP
September_2025
(i) Profit After Tax (PAT) (ii) Net profit margin (After tax) (iii) Return on Assets (After tax) (iv) Asset turnover ratio
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Paper_6_PYP_September_2025.pdf
FM
PYP
September_2025
(c) Global Beverage Corporation is considering replacing one of its bottling machines with a newer and more efficient model. The existing machine was purchased five years ago for ` 16,00,000 and has a total useful life of ten years. Currently, the company can sell this machine for ` 9,60,000. The new machine costs...
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Paper_6_PYP_September_2025.pdf
FM
PYP
September_2025
(a) M/s KRY Limited is a mid-sized company engaged in manufacturing and sales of Industrial equipment. The capital structure of the company is as under: Equity Share Capital (12,500 Shares of `100 each) `12,50,000 6% Debentures ` 50,00,000 8% Bank of Loan XXXXX Other information are as under: Total Sales ...
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Paper_6_PYP_September_2025.pdf
FM
PYP
September_2025
(i) Earnings Before Interest and Tax (ii) Fixed Cost excluding interest (iii) Amount of Bank Loan and Bank Interest (iv) Earning Per Share
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Paper_6_PYP_September_2025.pdf
FM
PYP
September_2025
(v) Market Price Per Share (1 + 1 + 2 + 2 + 1 = 7 Marks)
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Paper_6_PYP_September_2025.pdf
FM
PYP
September_2025
(b) Saraswati Ltd. has started its business a year back with a paid-up equity capital of ` 50,00,000. The other details are as under: S Earnings of company ` 5,00,000 Cost of Capital ` 159.09 Market price per share using Gordon’s Model 8% Internal rate of return on investment 12% Number of shares 5...
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Paper_6_PYP_September_2025.pdf
FM
PYP
September_2025
(i) Calculate the Dividend paid per share using Gordon's Model. (ii) What will be Optimum dividend pay-out ratio according to Gordon's Model when r = Ke? (2 + 1 = 3 Marks)
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Paper_6_PYP_September_2025.pdf
FM
PYP
September_2025
(a) AVS Limited is planning to diversify its cotton manufacturing business. The Chief Financial Officer (CFO) intends to raise fund of ` 22,00,000 for this project. The current estimates of Earnings Before Interest and Taxes (EBIT) from the new project are ` 5,00,000 per annum. The company's share is currently sell...
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Paper_6_PYP_September_2025.pdf
FM
PYP
September_2025
(b) A company issues 20,000, 18% Debentures of `100 each. The debentures are redeemable after a period of 8 years. The cost of debentures using approximation method is 14.58%. The corporate tax rate is 30%. You are required to calculate:
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