Business Data Management End Term: 13 September 2026, Set 1 (May 2026 term)

Case Background: The Sivasagar, Assam Flood Economic Shock

The severe floods that struck the Sivasagar and neighboring districts in Assam in July 2026 present a real-world example of how natural disasters shock economic systems. Driven by extreme water levels in the Dikhow River and a devastating breach of the Desang River embankment, the disaster submerged entire towns like Sivasagar and nearby villages.
Floodwaters damaged local retail shops, washed away warehouse stock, and cut off major road transportation networks connecting Sivasagar to neighboring supply hubs like Jorhat and Dibrugarh.
As municipal tap water systems were contaminated and power lines collapsed, local markets experienced two concurrent economic shocks: Supply Shock (Leftward Shift): In areas like Station Chariali, local shopkeepers reported 4 to 5 feet of water entering their stores, destroying stored rations and inventory. Furthermore, submerged roads and railway lines cut off transportation, preventing new inventory from 1. entering the district. This drastic reduction in available goods shifts the supply curve heavily to the left.
Demand Surge (Rightward Shift): As tap water became contaminated and power outages halted water pumps, the demand for clean, bottled drinking water skyrocketed. Similarly, panic buying and urgent survival needs caused an immediate surge in the demand for essential commodities like bottled water, dry food kits, and water purification tablets. This shifts the demand curve to the right. 2. Based on the above data, answer the given subquestions.

Consider a case of local bottle vendor: Before the flood, the daily market for 1-liter bottled water in Sivasagar town was in equilibrium. Pre-flood Demand: Qd = 6,000−100P Pre-flood Supply: Qs = 1,000+150P (where P is price in INR per bottle, and Q is quantity in bottles) Following the flood, contamination shifted daily demand outward to: Qd′ = 8,000−100P. At the same time, logistics disruptions reduced daily supply to Qs′=150P.
What is the new post-flood equilibrium price (P*) and equilibrium quantity (Q*)?

Case Background: The Sivasagar, Assam Flood Economic Shock

The severe floods that struck the Sivasagar and neighboring districts in Assam in July 2026 present a real-world example of how natural disasters shock economic systems. Driven by extreme water levels in the Dikhow River and a devastating breach of the Desang River embankment, the disaster submerged entire towns like Sivasagar and nearby villages.
Floodwaters damaged local retail shops, washed away warehouse stock, and cut off major road transportation networks connecting Sivasagar to neighboring supply hubs like Jorhat and Dibrugarh.
As municipal tap water systems were contaminated and power lines collapsed, local markets experienced two concurrent economic shocks: Supply Shock (Leftward Shift): In areas like Station Chariali, local shopkeepers reported 4 to 5 feet of water entering their stores, destroying stored rations and inventory. Furthermore, submerged roads and railway lines cut off transportation, preventing new inventory from 1. entering the district. This drastic reduction in available goods shifts the supply curve heavily to the left.
Demand Surge (Rightward Shift): As tap water became contaminated and power outages halted water pumps, the demand for clean, bottled drinking water skyrocketed. Similarly, panic buying and urgent survival needs caused an immediate surge in the demand for essential commodities like bottled water, dry food kits, and water purification tablets. This shifts the demand curve to the right. 2. Based on the above data, answer the given subquestions.

Due to severe supply bottlenecks in flooded parts of Ward No. 2, local vendors raised the price of emergency dry ration kits from ₹200 to ₹300 per kit. Consequently, the quantity of kits demanded by local relief groups fell from 1,000 kits to 800 kits.
What is the Price Elasticity of Demand (PED) for the emergency ration kits?

Case Background: The Sivasagar, Assam Flood Economic Shock

The severe floods that struck the Sivasagar and neighboring districts in Assam in July 2026 present a real-world example of how natural disasters shock economic systems. Driven by extreme water levels in the Dikhow River and a devastating breach of the Desang River embankment, the disaster submerged entire towns like Sivasagar and nearby villages.
Floodwaters damaged local retail shops, washed away warehouse stock, and cut off major road transportation networks connecting Sivasagar to neighboring supply hubs like Jorhat and Dibrugarh.
As municipal tap water systems were contaminated and power lines collapsed, local markets experienced two concurrent economic shocks: Supply Shock (Leftward Shift): In areas like Station Chariali, local shopkeepers reported 4 to 5 feet of water entering their stores, destroying stored rations and inventory. Furthermore, submerged roads and railway lines cut off transportation, preventing new inventory from 1. entering the district. This drastic reduction in available goods shifts the supply curve heavily to the left.
Demand Surge (Rightward Shift): As tap water became contaminated and power outages halted water pumps, the demand for clean, bottled drinking water skyrocketed. Similarly, panic buying and urgent survival needs caused an immediate surge in the demand for essential commodities like bottled water, dry food kits, and water purification tablets. This shifts the demand curve to the right. 2. Based on the above data, answer the given subquestions.

To prevent price gouging during the crisis, the Sivasagar district administration capped the price of staple rice at Pcap = 40 INR/kg. The post-flood market functions for rice in Sivasagar are: Market Demand: Qd =12,000−100P Market Supply: Qs = −1,000+100P
What is the market outcome resulting from this government price ceiling?

Case Background: The Sivasagar, Assam Flood Economic Shock

The severe floods that struck the Sivasagar and neighboring districts in Assam in July 2026 present a real-world example of how natural disasters shock economic systems. Driven by extreme water levels in the Dikhow River and a devastating breach of the Desang River embankment, the disaster submerged entire towns like Sivasagar and nearby villages.
Floodwaters damaged local retail shops, washed away warehouse stock, and cut off major road transportation networks connecting Sivasagar to neighboring supply hubs like Jorhat and Dibrugarh.
As municipal tap water systems were contaminated and power lines collapsed, local markets experienced two concurrent economic shocks: Supply Shock (Leftward Shift): In areas like Station Chariali, local shopkeepers reported 4 to 5 feet of water entering their stores, destroying stored rations and inventory. Furthermore, submerged roads and railway lines cut off transportation, preventing new inventory from 1. entering the district. This drastic reduction in available goods shifts the supply curve heavily to the left.
Demand Surge (Rightward Shift): As tap water became contaminated and power outages halted water pumps, the demand for clean, bottled drinking water skyrocketed. Similarly, panic buying and urgent survival needs caused an immediate surge in the demand for essential commodities like bottled water, dry food kits, and water purification tablets. This shifts the demand curve to the right. 2. Based on the above data, answer the given subquestions.

Assume an NGO has a limited post-flood rapid-response crew. Management can allocate this crew between restoring flooded roads and repairing damaged pumping stations. Their production possibilities are as follows:

Using the data provided: Combination C allows for 20 km of restored roads and 38 repaired pumping stations. Combination D allows for 30 km of restored roads and 22 repaired stations. What is the opportunity cost of restoring 10 additional km of roads when moving from C to D?

Swiggy offers discounts to its customers based on their previous order records. Under which branch of economics does this practice fall?

Based on the graph below, what does a vertical supply curve indicate about the responsiveness of sellers to price changes?

During Lionel Messi’s tour of India, physical stadium seating was strictly capped, so organizers sold digital streaming passes. Multiple platforms offered the identical, high-definition stream at a standard price of ₹500.
Platform A decided to test its pricing power and raised its digital pass price by 1% (from ₹500 to ₹505). As a result, fans immediately migrated to competing platforms offering the exact same stream at ₹500, causing Platform A's sales to drop from 10,000 passes to 0 passes (a 100% decline).
Calculate the Price Elasticity of Demand (Ed) for Platform A's passes:

A business delivers a product to a customer in October, but the customer does not pay until December. Under the Revenue Recognition Principle, when is the revenue recorded?

A business pays ₹15,000 for a utility bill that was recorded as a liability in the previous month. What is the impact on the current month's Income Statement?

A stock has a Market Price of ₹500 and an Earnings Per Share (EPS) of ₹50. What does the resulting P/E ratio of 10 indicate to an analyst?

If a company has a healthy Gross Profit but a low Net Profit, what does this indicate to management?

When customers are unable to gauge the service quality, even post feeling them, they tend to be rich in

Which of the following are characteristics of B2B markets?

In what phase of the 7 steps of selling process, the openers are used?

Indigo had a lot of cancellations during December 2025 last year. The customers were also not given any information on when their flights would be rescheduled next. This is an

Ravi's Lemonade Stand sells 60 glasses a day on average for the month of June (30 days) at 10 each. Daily operating expenses are Rs 350. Additionally, he pays a monthly fixed rent of Rs 500. If he decides to distribute 50% of his monthly profit as dividends, what amount remains in the business as 'Retained Earnings'?

A company reports a Net Income of ₹172,500. To calculate 'Net Cash from Operating Activities', the accountant adds back ₹50,000 in depreciation and adjusts for a ₹20,000 increase in inventory and a ₹5,000 increase in Accounts Payable. What is the final Net Cash from Operating Activities?

Maya performed ₹60,000 of services on credit. During the same month, she paid ₹15,000 for rent, ₹5,000 for supplies, and ₹30,000 in salaries. What is the Net Income for the month?

If a firm has total sales of Rs 25,00,000 and its Profit After Tax (PAT) is Rs 3,75,000, what is the Net Profit Margin?

If a company pays an annual dividend of Rs 5 per share and the current market price of the stock is Rs 200, what is the dividend yield?

Which character must always be entered first in a cell to begin a formula or function in Excel?

Which keyboard shortcut triggers Excel's Flash Fill feature to automatically complete data patterns in adjacent cells?

What happens if you attempt to run the Descriptive Statistics tool on a range that includes embedded text strings inside the data body?

If a company issues a share with a face value of ₹20 at a price of ₹60, where is the extra ₹40 recorded?

Targeting is done using a process referred to as “BANT”. The “A” here refers to

A business starts the month with an opening inventory of 200 units at ₹10 each. During the month, it purchases 300 units at ₹15 each and subsequently sells 400 units at 25 each. If the operating expenses are 1,500, what is the exact difference in the Net Profit reported under the FIFO method versus the LIFO method?

A manufacturing concern reports opening raw material inventory of ₹ 60,000, purchases of 5,20,000, and a closing inventory of ₹ 40,000. Direct labor is 1,80,000, and direct expenses are 20% of direct labor. Factory overheads are calculated as 30% of the Prime Cost. If the total Cost of Goods Sold (COGS) is 9,00,000 and opening finished goods inventory was 1,20,000, determine the value of the closing finished goods inventory.

A firm has Current Liabilities of ₹50,000. Its Current Ratio is 2.0:1 and its Quick Ratio is 1.2:1. Based on these figures, what is the value of the firm's Inventory?

EGI opened a new laptop manufacturing facility in Chennai. They were relatively new in the market and competing in a space that already had a lot of well-established brands (hp, apple, Lenovo, Acer etc.).
Based on the above data, answer the given subquestions.

Their decided to start with prospecting. Which aspect of prospecting should their marketing team majorly focus on

EGI opened a new laptop manufacturing facility in Chennai. They were relatively new in the market and competing in a space that already had a lot of well-established brands (hp, apple, Lenovo, Acer etc.).
Based on the above data, answer the given subquestions.

Following the completion of prospecting process, their marketing department identified 150 potential B2B customers. What is the process that follows next

EGI opened a new laptop manufacturing facility in Chennai. They were relatively new in the market and competing in a space that already had a lot of well-established brands (hp, apple, Lenovo, Acer etc.).
Based on the above data, answer the given subquestions.

They decided to do a BANT. The process of prospecting gave them a total of 150 customers. Of this 20% customers did not have a Budget, 20% customer firm authorities could not be reached out to, 5% indicated they did not have a need and 3% did not commit on a timeframe. How many customers are now left at the end of BANT process? (Round off decimals to the next place, if it’s greater than or equal to 4.5, take it as 5 and less than 4.5 as 4)

Case Study
XYZ Tech Manufacturing is a mid-sized company specializing in the production of electronic components. The company has recently undergone a strategic shift to automate its assembly lines, hoping to reduce long-term operational costs. As an analyst, you have been provided with their simplified financial statements for the fiscal year ending March 31, 2026, to assess their current financial health.

Based on the above data, answer the given subquestions.

Which financial statement would you look at to find XYZ Tech's Total Assets and Total Liabilities at a specific point in time?

Case Study
XYZ Tech Manufacturing is a mid-sized company specializing in the production of electronic components. The company has recently undergone a strategic shift to automate its assembly lines, hoping to reduce long-term operational costs. As an analyst, you have been provided with their simplified financial statements for the fiscal year ending March 31, 2026, to assess their current financial health.

Based on the above data, answer the given subquestions.

What does the acronym EBITDA stand for in the context of XYZ Tech's Profit and Loss statement?

Case Study
XYZ Tech Manufacturing is a mid-sized company specializing in the production of electronic components. The company has recently undergone a strategic shift to automate its assembly lines, hoping to reduce long-term operational costs. As an analyst, you have been provided with their simplified financial statements for the fiscal year ending March 31, 2026, to assess their current financial health.

Based on the above data, answer the given subquestions.

According to fundamental accounting principles shown in the case study, Total Assets must always equal:

Case Study
XYZ Tech Manufacturing is a mid-sized company specializing in the production of electronic components. The company has recently undergone a strategic shift to automate its assembly lines, hoping to reduce long-term operational costs. As an analyst, you have been provided with their simplified financial statements for the fiscal year ending March 31, 2026, to assess their current financial health.

Based on the above data, answer the given subquestions.

Where is 'Revenue from Operations' reported?

Case Study
XYZ Tech Manufacturing is a mid-sized company specializing in the production of electronic components. The company has recently undergone a strategic shift to automate its assembly lines, hoping to reduce long-term operational costs. As an analyst, you have been provided with their simplified financial statements for the fiscal year ending March 31, 2026, to assess their current financial health.

Based on the above data, answer the given subquestions.

What is XYZ Tech Manufacturing's Net Profit Margin for FY 2026?

Case Study
XYZ Tech Manufacturing is a mid-sized company specializing in the production of electronic components. The company has recently undergone a strategic shift to automate its assembly lines, hoping to reduce long-term operational costs. As an analyst, you have been provided with their simplified financial statements for the fiscal year ending March 31, 2026, to assess their current financial health.

Based on the above data, answer the given subquestions.

Calculate the company's Return on Equity (ROE).

Case Study
XYZ Tech Manufacturing is a mid-sized company specializing in the production of electronic components. The company has recently undergone a strategic shift to automate its assembly lines, hoping to reduce long-term operational costs. As an analyst, you have been provided with their simplified financial statements for the fiscal year ending March 31, 2026, to assess their current financial health.

Based on the above data, answer the given subquestions.

What is the Debt-to-Equity ratio for XYZ Tech Manufacturing? (Consider only Long- Term Debt for this calculation)

Case Study
XYZ Tech Manufacturing is a mid-sized company specializing in the production of electronic components. The company has recently undergone a strategic shift to automate its assembly lines, hoping to reduce long-term operational costs. As an analyst, you have been provided with their simplified financial statements for the fiscal year ending March 31, 2026, to assess their current financial health.

Based on the above data, answer the given subquestions.

Based on the provided financial data, what is the company's Asset Turnover Ratio?

Case Study
XYZ Tech Manufacturing is a mid-sized company specializing in the production of electronic components. The company has recently undergone a strategic shift to automate its assembly lines, hoping to reduce long-term operational costs. As an analyst, you have been provided with their simplified financial statements for the fiscal year ending March 31, 2026, to assess their current financial health.

Based on the above data, answer the given subquestions.

What is the company's Interest Earned Ratio (Interest Coverage Ratio)?

Case Study
XYZ Tech Manufacturing is a mid-sized company specializing in the production of electronic components. The company has recently undergone a strategic shift to automate its assembly lines, hoping to reduce long-term operational costs. As an analyst, you have been provided with their simplified financial statements for the fiscal year ending March 31, 2026, to assess their current financial health.

Based on the above data, answer the given subquestions.

XYZ Tech wants to achieve a Return on Equity (ROE) of 25.0% next year. Using the DuPont Analysis framework (i.e., ROE = Net Profit Margin × Asset Turnover × Equity Multiplier), what must their new Net Profit Margin be, assuming their Asset Turnover and Equity Multiplier remain the same as FY 2026? Note: Equity Multiplier is Total Assets / Equity

Case Study
XYZ Tech Manufacturing is a mid-sized company specializing in the production of electronic components. The company has recently undergone a strategic shift to automate its assembly lines, hoping to reduce long-term operational costs. As an analyst, you have been provided with their simplified financial statements for the fiscal year ending March 31, 2026, to assess their current financial health.

Based on the above data, answer the given subquestions.

XYZ Tech currently has a Current Ratio (Current Assets / Current Liabilities) of 3.0. Management decides to use ₹2,500 of their Cash (a Current Asset) to immediately pay off ₹2,500 of their Current Liabilities. What will the company's new Current Ratio be after this transaction?

Case Study
XYZ Tech Manufacturing is a mid-sized company specializing in the production of electronic components. The company has recently undergone a strategic shift to automate its assembly lines, hoping to reduce long-term operational costs. As an analyst, you have been provided with their simplified financial statements for the fiscal year ending March 31, 2026, to assess their current financial health.

Based on the above data, answer the given subquestions.

Assume that XYZ Tech's Cost of Goods Sold (COGS) is 100% variable (meaning it changes proportionally with revenue), while their Operating Expenses are 100% fixed. If a market downturn causes Revenue to fall by 20% next year, what will the company's new EBITDA be?