Lakhimpur Kheri is famous for its agricultural and sugarcane is produced in large amounts so there are nine big sugar mills and a lot of mini sugar production units. There are two hundred twenty two factories registered under factory Act 1948. Four thousand eight hundred and sixty six are other small scale industrial units and other two thousand sixty two different types of small production units are improving industrial profile of Lakhimpur Kheri. Sugar industry of Lakhimpur Kheri district is known at India level because it is the biggest sugar producer in U.P. Lakhimpur Kheri is an important district of U.P. from the agricultural point of view. Total four lakh eighty five thousand nine hundred and thirty five hectare land is used for agriculture. Ten big rivers are flowing so land of Lakhimpur Kheri district is good for agriculture. The use of agricultural land is as follows –

Source : Magazine of Arth avam Sankhya Vibhag, Lakhimpur, 2010

Source : Magazine of Arth avam Sankhva Vibhag, Lakhimpur, 2010

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Balance sheet of Bajaj Hindustan Ltd. (2009-10) Balance sheet of Balrampur Chini Mills Ltd. (2009-10) Balance sheet of D.S.C.L. (2009-10) Balance sheet of Ghagra Sugar Mills Ltd. (2009-10) Balance sheet of Sarjoo Sahkari Chini Mills Ltd. (2009-10) Balance sheet of The Kisan Sahkari Chini Mills Ltd. (2009-10)

Source : Annual reports of Chini Mills (2009-10)

Source : Annual reports of Sugar Mills (2009-10)

Source : Annual reports of Sugar Mills (2009-10)

Source : Annual reports of Sugar Mills (2009-10)

1) Cash Flows in Bajaj Hindustan Ltd. The cash flows of the Bajaj Hindustan Ltd. 2009-10 is as follows–

Source: Annual Report of Bajaj Hindustan Ltd. (2009-10)

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The cash flows of the Balrampur Chini Mills Ltd. is as follows –

Source: Annual Report of Balrampur Chini Mills Ltd. (2009-10)

The cash flows of Govind Sugar Mills Ltd. as follows –

Source: Annual Report of Govind Sugar Mills Ltd. (2009-10)

Source: Annual Report of D.S.C.L. (2009-10)

(5) CONCLUSIONS:

Sugar Industry is a capital intensive industry. Sugar production takes place in six month in a year. At the every time cash management is needed. For this purpose sugar mill determines working capital and prepare cash budget for a year and use the concentration banking technique of cash management. Baumal cash management model and Millor-Orr model of cash management are not used in Bajaj Hindustan Ltd. B.H.L. is a profit making company so it has surplus fund. This surplus fund is invested by the company in shares of subsidiary companies, mutual funds and Government securities for short and long term on the basis of risk, return and liquidity. The Cash flows of Bajaj Hindustan Ltd. (2009-10) shows that the Net Cash which is used in operating activities in 2009-10 is 614.07 Crores and Net Cash which has been used in investing activities is 348.64 Crores and Rs. 1323.35 Crores earned by the company in 2009-10 from financing activities. The net inflow of company or increases in cash is [1323.35 -(348.64+614.07)] Rs. 360.64 Crores. The Cash flows of Balrampur chini mills Ltd. shows that the Company has the Net Cash from operating activities is 416.75 crores and company has use Rs. 23.14 in investing activities and Rs. 498.70 crores in financing activities. The Cash flows of Govind Sugar mills Ltd. show that the GSML is getting Rs. 77.85 crores from operating activities and the company use Rs. 13.12 crores in financing activities in the year 2009-10. GSML the net cash balance Rs. 65.23 crores in the year 2009-10. The Cash flows of D.S.C.L. show that D.S.C.L. is getting Rs. 781.28 crores from operating activities and use Rs. 66.06 crores for investing activities and amount Rs. 699.24 crores for financing activities. The company D.S.C.L. has amount Rs. 47.47 crores cash balance with banks in the year 2009-10.

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