Business Data Management End Term: 13 September 2026, Set S2 (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:
1. 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 entering the district. This drastic reduction in available goods shifts the supply curve heavily to the left.
2. 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.
Based on the above data, answer the given subquestions.

During the initial hours of the Dikhow River breach, mechanized country boats and inflatable dinghies were required to evacuate stranded residents from submerged lanes in Sivasagar. Due to blocked arterial highways, local boat operators could not quickly bring additional vessels into the district. When the rental fee per trip jumped from ₹5,000 to ₹8,000, the total number of trips supplied daily rose modestly from 100 to 120. What is the Price Elasticity of Supply (PES) for emergency boat transport, and how is it characterized?

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:
1. 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 entering the district. This drastic reduction in available goods shifts the supply curve heavily to the left.
2. 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.
Based on the above data, answer the given subquestions.

In a flooded sub-division of Sivasagar, private fuel distributors face severe logistical delays. The daily market demand and supply curves for diesel (used in backup de-watering pumps) are: • Demand: Qd = 4,000 - 40P • Supply: Qs = 500 + 30P The district administration sets an enforced legal price ceiling of Pc = 30 INR/liter. Unscrupulous middlemen buy up the entire legally supplied quantity at this price cap and divert it to the black market. Assuming buyers are willing to pay the maximum price on the demand curve for that available quantity, what is the resulting Black Market Price (Pbm)?

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:
1. 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 entering the district. This drastic reduction in available goods shifts the supply curve heavily to the left.
2. 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.
Based on the above data, answer the given subquestions.

Floods submerge warehouses and wash away road links in Sivasagar. In the market for packaged food, this causes:

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:
1. 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 entering the district. This drastic reduction in available goods shifts the supply curve heavily to the left.
2. 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.
Based on the above data, answer the given subquestions.

Based on the plot below, what is the opportunity cost of increasing the production of emergency relief kits from 20 units to 30 units (moving from Combination R to Combination S)?

ABC 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 marketing department completed prospecting and identified a few prospective customers. However, before proceeding to Step 2 they needed to do the following

ABC 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 approach process, needs analysis was done. What is a) the technique used, b) who speaks more, c) the questions that needs to be asked while ending the conversation is

ABC 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.

During the process of prospecting the company identified 200 prospective customers. However, the sales department decided to do a BANT to funnel down the number of customers.10% of customers were removed at each stage. a) The process of BANT is associated with which process, b) how many customers are left at the end of this process

According to the Law of Diminishing Marginal Utility, what happens as a consumer consumes successive units of a specific good?

A traveler is lost in a desert and runs out of water. A merchant offers them a bottle of water in exchange for a diamond ring. The traveler quickly accepts. Which economic shift best explains this transaction?

Service failures are present both in B2C and B2B domains. Its impact _____

The sales executive from a mobile firm “YZI” told their prospective customer, “Well, you may think why to buy from us, we are newbies in this business. But I shall address this concern of yours”. It was addressed following which the customer said, “I need to discuss this internally and we shall get back to you”. This is a part of which step of the selling process and the techniques used here are

YZI had to select a vendor from the three they had shortlisted. They chose 3 CSFs -quality, brand image and services, in increasing order of importance. Quality had a weightage of 60%, and the rest weightages were equally distributed among other 2 CSFs. A vendor named “Pup” had exceptional quality and brand image, however, the services were moderate. On a scale of 1-5, 1= very poor, 5= exceptional and 3=moderate. What is the final rating of Pup?

Once the needs of the customers are uncovered, an offer (pitch) is made. This is a) which step of the selling process, b) who needs to speak less, c) what needs to be stated upfront before pitching

In B2B markets, the purchase value and number of customers tend to be

Which financial statement is designed to show the financial position of a business on a single, specific date?

What is the primary significance of the 'Dividend Yield Ratio' for an investor comparing a stock to a government bond?

If a factory has unused warehouse space and rents it out for ₹20,000 per month, how does this affect the Cost Sheet?

What distinguishes 'Direct Overheads' from 'Indirect Overheads'?

How does Return on Equity (ROE) help an investor assess the 'risk' of their investment relative to a bank Fixed Deposit?

Management decides to hire skilled workers at higher wages to replace unskilled workers. If the total per-unit labor cost decreases, what is the most likely reason?

During Lionel Messi’s tour of India, assume Salt Lake Stadium's capacity caps match supply at a fixed QS = 80,000 seats, making short-run supply perfectly inelastic (Es = 0). Market demand is QD = 200,000 - 10P. Organizers set official ticket prices at P = 5,000, creating a price ceiling that triggers a massive ticket shortage and fuels an illegal secondary market (scalping). Severe overcrowding further imposes an uncompensated utility loss (negative externality) on fans.
Using the fixed stadium capacity (QS = 80,000) and demand equation (QD = 200,000 - 10P), what is the market-clearing equilibrium price (P*) and the price elasticity of supply (Es)?

A company produces mobile chargers with a total manufacturing cost of Rs.200 per unit. If management sets a goal to achieve a 25% profit margin on the total cost, what should be the established selling price?

An organization holds Rs. 10,00,000 in idle cash for a period of 6 months instead of investing it in a Fixed Deposit (FD) offering a 7% annual interest rate. Calculate the opportunity cost incurred by the organization for this decision.

Consider the following data for a production run: Opening Raw Materials Rs.50,000, Purchases Rs.4,50,000, Closing Raw Materials Rs. 1,00,000, Direct Labor Rs.1,50,000, and Factory-specific expenses (Indirect Wages and Rent) totaling Rs.1,00,000. Calculate the total Works Cost (Factory Cost).

Which symbol is used in an Excel formula to represent a continuous range of cells between two cell references (e.g., from cell A1 to cell A10)?

Which keyboard shortcut opens the "Replace" tab in the Find and Replace window to search and swap text or values across a worksheet?

Which of the following statistics is NOT included in the output summary table produced by Excel's Descriptive Statistics tool?

A manager is reviewing a report that shows actual materials used were 12,000 kg while the budget allowed for 10,000 kg. Which report is being used and what is the primary goal?

Alpha Consulting begins operations with ₹50,000 in cash. During the first month, they purchase computer servers for ₹15,000 on credit and subsequently pay ₹5,000 toward that specific debt. They perform consulting services totaling ₹20,000, receiving ₹8,000 in cash and the remainder on credit. Finally, they determine that ₹1,500 of their outstanding receivables is uncollectible and must be written off. What is the total value of the company's Assets at the end of the month?

A company reports a Net Income of ₹172,500 for the year. The following data is also provided: Depreciation Expense of ₹50,000, an increase in Inventory of ₹30,000, a decrease in Accounts Payable of ₹15,000, and the sale of an old delivery van (Fixed Asset) for ₹40,000 cash. What is the Net Cash provided by Operating Activities?

An organization holds ₹10,00,000 in idle cash. It can either invest this amount into a one-month project requiring 1,200 machine hours or deposit it in a bank FD at 6% per annum. The machine has a mixed cost structure: ₹3,000 fixed monthly maintenance and ₹8 per hour variable running costs. If the project generates ₹50,000 in total revenue, what is the net financial advantage of choosing the project over the FD for that month?

Case Study: Nova Consumer Products Ltd. Company Background Nova Consumer Products Ltd. manufactures packaged food and household products. During FY 2026, the company expanded its distribution network and invested in additional manufacturing capacity. The following simplified financial information is available for the year. All figures are in ₹ lakh unless otherwise stated. Statement of Profit and Loss - FY 2026

Simplified Balance Sheet - FY 2026

Additional Information • Current Market Price per Share = ₹120 • Earnings Per Share (EPS) = ₹6 • Dividend per Share = ₹1.80 • For this case study, Interest Coverage Ratio = EBITDA ÷ Interest Expense. • Assume year-end balances may be used where average balances are not provided.
Based on the above data, answer the given subquestions.

Which of the following best describes Nova's ₹2,400 lakh depreciation expense?

Case Study: Nova Consumer Products Ltd. Company Background Nova Consumer Products Ltd. manufactures packaged food and household products. During FY 2026, the company expanded its distribution network and invested in additional manufacturing capacity. The following simplified financial information is available for the year. All figures are in ₹ lakh unless otherwise stated. Statement of Profit and Loss - FY 2026

Simplified Balance Sheet - FY 2026

Additional Information • Current Market Price per Share = ₹120 • Earnings Per Share (EPS) = ₹6 • Dividend per Share = ₹1.80 • For this case study, Interest Coverage Ratio = EBITDA ÷ Interest Expense. • Assume year-end balances may be used where average balances are not provided.
Based on the above data, answer the given subquestions.

If Nova purchases additional machinery worth ₹2,000 lakh entirely on long-term credit, what is the immediate effect on the accounting equation?

Case Study: Nova Consumer Products Ltd. Company Background Nova Consumer Products Ltd. manufactures packaged food and household products. During FY 2026, the company expanded its distribution network and invested in additional manufacturing capacity. The following simplified financial information is available for the year. All figures are in ₹ lakh unless otherwise stated. Statement of Profit and Loss - FY 2026

Simplified Balance Sheet - FY 2026

Additional Information • Current Market Price per Share = ₹120 • Earnings Per Share (EPS) = ₹6 • Dividend per Share = ₹1.80 • For this case study, Interest Coverage Ratio = EBITDA ÷ Interest Expense. • Assume year-end balances may be used where average balances are not provided.
Based on the above data, answer the given subquestions.

Which item is deducted from EBITDA to arrive at EBIT in this case?

Case Study: Nova Consumer Products Ltd. Company Background Nova Consumer Products Ltd. manufactures packaged food and household products. During FY 2026, the company expanded its distribution network and invested in additional manufacturing capacity. The following simplified financial information is available for the year. All figures are in ₹ lakh unless otherwise stated. Statement of Profit and Loss - FY 2026

Simplified Balance Sheet - FY 2026

Additional Information • Current Market Price per Share = ₹120 • Earnings Per Share (EPS) = ₹6 • Dividend per Share = ₹1.80 • For this case study, Interest Coverage Ratio = EBITDA ÷ Interest Expense. • Assume year-end balances may be used where average balances are not provided.
Based on the above data, answer the given subquestions.

Which of the following represents a financing cost for Nova?

Case Study: Nova Consumer Products Ltd. Company Background Nova Consumer Products Ltd. manufactures packaged food and household products. During FY 2026, the company expanded its distribution network and invested in additional manufacturing capacity. The following simplified financial information is available for the year. All figures are in ₹ lakh unless otherwise stated. Statement of Profit and Loss - FY 2026

Simplified Balance Sheet - FY 2026

Additional Information • Current Market Price per Share = ₹120 • Earnings Per Share (EPS) = ₹6 • Dividend per Share = ₹1.80 • For this case study, Interest Coverage Ratio = EBITDA ÷ Interest Expense. • Assume year-end balances may be used where average balances are not provided.
Based on the above data, answer the given subquestions.

What is Nova's Current Ratio?

Case Study: Nova Consumer Products Ltd. Company Background Nova Consumer Products Ltd. manufactures packaged food and household products. During FY 2026, the company expanded its distribution network and invested in additional manufacturing capacity. The following simplified financial information is available for the year. All figures are in ₹ lakh unless otherwise stated. Statement of Profit and Loss - FY 2026

Simplified Balance Sheet - FY 2026

Additional Information • Current Market Price per Share = ₹120 • Earnings Per Share (EPS) = ₹6 • Dividend per Share = ₹1.80 • For this case study, Interest Coverage Ratio = EBITDA ÷ Interest Expense. • Assume year-end balances may be used where average balances are not provided.
Based on the above data, answer the given subquestions.

What is Nova's Net Profit Margin?

Case Study: Nova Consumer Products Ltd. Company Background Nova Consumer Products Ltd. manufactures packaged food and household products. During FY 2026, the company expanded its distribution network and invested in additional manufacturing capacity. The following simplified financial information is available for the year. All figures are in ₹ lakh unless otherwise stated. Statement of Profit and Loss - FY 2026

Simplified Balance Sheet - FY 2026

Additional Information • Current Market Price per Share = ₹120 • Earnings Per Share (EPS) = ₹6 • Dividend per Share = ₹1.80 • For this case study, Interest Coverage Ratio = EBITDA ÷ Interest Expense. • Assume year-end balances may be used where average balances are not provided.
Based on the above data, answer the given subquestions.

Calculate Nova's Return on Equity (ROE).

Case Study: Nova Consumer Products Ltd. Company Background Nova Consumer Products Ltd. manufactures packaged food and household products. During FY 2026, the company expanded its distribution network and invested in additional manufacturing capacity. The following simplified financial information is available for the year. All figures are in ₹ lakh unless otherwise stated. Statement of Profit and Loss - FY 2026

Simplified Balance Sheet - FY 2026

Additional Information • Current Market Price per Share = ₹120 • Earnings Per Share (EPS) = ₹6 • Dividend per Share = ₹1.80 • For this case study, Interest Coverage Ratio = EBITDA ÷ Interest Expense. • Assume year-end balances may be used where average balances are not provided.
Based on the above data, answer the given subquestions.

Calculate Nova's Interest Coverage Ratio using the approach specified for this case.

Case Study: Nova Consumer Products Ltd. Company Background Nova Consumer Products Ltd. manufactures packaged food and household products. During FY 2026, the company expanded its distribution network and invested in additional manufacturing capacity. The following simplified financial information is available for the year. All figures are in ₹ lakh unless otherwise stated. Statement of Profit and Loss - FY 2026

Simplified Balance Sheet - FY 2026

Additional Information • Current Market Price per Share = ₹120 • Earnings Per Share (EPS) = ₹6 • Dividend per Share = ₹1.80 • For this case study, Interest Coverage Ratio = EBITDA ÷ Interest Expense. • Assume year-end balances may be used where average balances are not provided.
Based on the above data, answer the given subquestions.

Based on the market information provided, what is Nova's P/E Ratio?

Case Study: Nova Consumer Products Ltd. Company Background Nova Consumer Products Ltd. manufactures packaged food and household products. During FY 2026, the company expanded its distribution network and invested in additional manufacturing capacity. The following simplified financial information is available for the year. All figures are in ₹ lakh unless otherwise stated. Statement of Profit and Loss - FY 2026

Simplified Balance Sheet - FY 2026

Additional Information • Current Market Price per Share = ₹120 • Earnings Per Share (EPS) = ₹6 • Dividend per Share = ₹1.80 • For this case study, Interest Coverage Ratio = EBITDA ÷ Interest Expense. • Assume year-end balances may be used where average balances are not provided.
Based on the above data, answer the given subquestions.

Nova's management wants to understand how efficiently its working capital is being managed. If annual credit sales are ₹56,000 lakh and Trade Receivables are ₹7,000 lakh, calculate the Debtors Turnover Ratio.

Case Study: Nova Consumer Products Ltd. Company Background Nova Consumer Products Ltd. manufactures packaged food and household products. During FY 2026, the company expanded its distribution network and invested in additional manufacturing capacity. The following simplified financial information is available for the year. All figures are in ₹ lakh unless otherwise stated. Statement of Profit and Loss - FY 2026

Simplified Balance Sheet - FY 2026

Additional Information • Current Market Price per Share = ₹120 • Earnings Per Share (EPS) = ₹6 • Dividend per Share = ₹1.80 • For this case study, Interest Coverage Ratio = EBITDA ÷ Interest Expense. • Assume year-end balances may be used where average balances are not provided.
Based on the above data, answer the given subquestions.

Nova is considering using ₹4,000 lakh of its current assets to repay ₹4,000 lakh of current liabilities. What would the company's Current Ratio become immediately after the transaction?

Case Study: Nova Consumer Products Ltd. Company Background Nova Consumer Products Ltd. manufactures packaged food and household products. During FY 2026, the company expanded its distribution network and invested in additional manufacturing capacity. The following simplified financial information is available for the year. All figures are in ₹ lakh unless otherwise stated. Statement of Profit and Loss - FY 2026

Simplified Balance Sheet - FY 2026

Additional Information • Current Market Price per Share = ₹120 • Earnings Per Share (EPS) = ₹6 • Dividend per Share = ₹1.80 • For this case study, Interest Coverage Ratio = EBITDA ÷ Interest Expense. • Assume year-end balances may be used where average balances are not provided.
Based on the above data, answer the given subquestions.

Assume that Nova's COGS is entirely variable while its Operating Expenses of ₹14,400 lakh are fixed. Management expects Revenue to increase by 10% next year. Assuming the COGS-to-Revenue relationship remains unchanged, what will the company's new EBITDA be?