Rukmini Devi Institute of Advanced Studies

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2021

RUKMINI DEVI INSTITUTE OF


ADVANCED STUDIES

NAME-MOHD FARHAN KHAN


COURSE-MBA (MASTER OF BUSINESS
ADMINISTRATION)
SHIFT-1 SECTION-B MORNING
ENROLLMENT NO-
SESSION-2021-2023
ITM (INFORMATION TECHNOLOGY
MANAGEMENT) LAB
Phase-1
INDUSTRY TYPE- E-COMMERCE INDUSTRY
Company-AMAZON.COM
The term electronic commerce (ecommerce) refers to a business model that
allows companies and individuals to buy and sell goods and services over the
Internet. Ecommerce operates in four major market segments and can be
conducted over computers, tablets, smartphones, and other smart devices.
Nearly every imaginable product and service is available through ecommerce
transactions, including books, music, plane tickets, and financial services such
as stock investing and online banking. As such, it is considered a
very dispurtive technologty

Most of us have shopped online for something at some point, which means
we've taken part in ecommerce. So it goes without saying that ecommerce is
everywhere. But very few people may know that ecommerce has a history that
goes back before the internet began.

Ecommerce actually goes back to the 1960s when companies used an electronic
system called the Electronic Data Interchange to facilitate the transfer of
documents. But it wasn't until 1994 that the very first transaction. took place.
This involved the sale of a CD between friends through an online retail website
called NetMarket.

 Ecommerce is the buying and selling of goods and services over the
Internet.
 It is conducted over computers, tablets, smartphones, and other smart
devices.
 Almost anything can be purchased through ecommerce today.
 It can be a substitute for brick-and-mortar stores, though some
businesses choose to maintain both.
 Ecommerce operates in four market segments, including business-to-
business, business-to-consumer, consumer-to-consumer, and consumer-
to-business.
Why I have selected amazon.com
 Amazon.com was registered on the 1st of November 1994.
 At the time he knew he wanted to build some form of an online retailer
but wasn't sure what to sell. After some research, he settled on books.
 This was groundbreaking for the time and very few companies were
providing the level of convenience that Amazon.com had to offer. 
 After following Bezos' initial business plan, the company expanded into
selling computer games and music in 1998. At about the same time,
Amazon also expanded its services internationally by purchasing other
online bookstores in the UK and Germany. 
 By the turn of the Millenium, Amazon had further expanded into selling
consumer electronics, video games, software, home-improvement items,
toys, games, and much more.
 By the mid-2000s, Amazon had launched its Amazon Web
Services (AWS). This innovation fitted well with Bezos' initial ambition
to make Amazon a tech company rather than an online retailer
exclusively. 
 By 2006, Amazon expanded its AWS portfolio with its Elastic Compute
Cloud (EC2). This was followed up by their Simple Storage Service (S3)
soon after. 
 The company's expansion into digital services like EC2 and S3 would
boost the company's revenues significantly. Today, they remain the bulk
of the income for Amazon Web Services.
 Today, Amazon has just about perfected the art of delivering goods in
two days or less.
 With its own fleet of delivery vehicles, massive numbers of
warehouses opening close to end customers for the fastest delivery times,
and a workforce that increased by 50% in the past year.
 Many of the world’s leading brands have acknowledged Amazon as an
important direct-to-consumer channel and a potential extension of their
website

Limitations of Amazon.com
1. Cashflow
Amazon pays third-party sellers every two weeks. The challenge is, you’ll need
to put out the money for inventory long before you start to see income from that
same inventory.
2. Excessive Competition
 Amazon presents sellers with an incredible opportunity, and as a result,
millions of sellers have jumped onto the platform. The competition can be
brutal since so many sellers are competing for exposure in the search
results.
 The typical approach followed by most private label sellers involves
finding low-competition products. However, those low-competition
products are becoming extremely rare and hard to find.

3. Price Wars

 Selling on Amazon and competing based on price is a terrible idea


because there is always going to be someone who is willing to sell for
less
 This leads to cutting costs in the manufacturing process, lower-quality
products, negative reviews from customers, and a drop in sales volume.

4. Changing Sales Tax Laws


Amazon has placed the burden of filing and paying sales tax on third-party
sellers, but some states are now forcing Amazon to take a more active role,
which could be good for third-party sellers.

5.Category Restrictions

  Amazon has become increasingly strict with the third-party sellers that
they allow to sell products in certain categories.
 This is mostly for the safety of buyers and as an attempt to reduce the
amount of counterfeit products that are sold on the platform.
 6. Inconsistent Communication from Amazon

 In general, Amazon’s communication with sellers could use


improvement. Most of Amazon’s rules are pretty clear, but the challenges
are usually involved with enforcement of the rules.

 Sellers may have their accounts suspended without a clear explanation of


the reasons, or they may not be able to speak to anyone at Amazon to find
out what they need to do in order to get their seller account reinstated.

 Also, as a seller, you may get a different response from each Amazon
Seller Support rep that you speak to.

7. Completely at Amazon’s Mercy

 As a third-party seller, you are completely at Amazon’s mercy.


Obviously, Amazon provides sellers with an unprecedented opportunity
to quickly reach millions of buyers, but Amazon also has incredible
power over third-party sellers.

 If Amazon decides that you’ve violated their rules, they can rightfully
suspend your seller account. Of course, most seller suspensions are
justified and are in the best interest of everyone (Amazon, customers, and
legit third-party sellers). However, sometimes a seller makes an honest
mistake or has no idea what they’ve done to warrant a suspension.

Limitation faced by amazon within orginzation


 These issues were addressed in Slate’s rankings of the most dangerous
and evil companies in the world, as the online magazine noted how
Amazon quickly went from an online bookseller to a global phenomenon,
selling over 12 million items and creating crazy tech products.

 Questionable security tech, cheap human labor, negative tax bills, and an
alarming reliance on Amazon Web Services are also listed as major
concerns.
 Also, while Amazon warehouses are known for their incredible
efficiency, it comes at a cost.
 Many warehouse employees report harsh working conditions where they
are treated almost like robots, with minimal breaks and extreme pressure
to meet fulfillment targets.
 Even Amazon delivery drivers say the pressure is on to deliver as many
packages as possible, meaning they often forgo lunch and bathroom
breaks to avoid marks against their performance.
 Also, small business owners who are just trying to get by almost always
have to compete with Amazon.
 While there are 1.9 million small and medium-sized businesses selling on
Amazon, the fees are high and it’s hard to achieve ideal product visibility
when AmazonBasics sits right at the top with the most popular products.
 Essentially, all of these negative factors combine to give Amazon a
questionable or even downright evil reputation depending on who you
speak to.

Annual report-Amazon.com-2020
 Amazon’s revenue increased by $48bn in 2019 (20% growth) to $281
bn. The Biggest driver of this $48bn revenue growth was “online store”
(+$18bn) that represents stuff directly sold by Amazon.
 Other important growth contributors apart from “online store” were third-
party sellers services (+$11bn) and AWS (+$9bn)
 Total revenue grew by +20% in 2019, which was a result of slower
growth (+14%) of direct online store sales and quicker growth of third
party services (26%), AWS (37%) advertising (39%), and subscription
services (36%). The only revenue stream that did not grow at all was the
physical store revenue stream.
 Growth of revenue in 2017 nad 2018 was influenced by Whole Food
acquisition and distorted comparison of long term growth rates. By
excluding physical stores from revenue, we can see that Amazon’s
revenue growth is slowly decreasing from 27% in 2017 to 25% growth in
2018 and 22% in 2019.
 Amazon.com sells nearly 60% of physical merchandise through its third-
party seller marketplace. 
 Amazon’s direct online store revenue is decreasing but is still 50% of the
total. Amazon reports as revenue only fees third-party sellers pay to
Amazon, not a full value of goods sold.
 69% of Amazon revenue is coming from the US, and share of the US is
increasing. The second biggest market is Germany, with a 9% share on
revenues.
 Amazon invested a lot of money in its own logistic network and currently
delivers around 2/3 of its US packages. It has its own planes, delivery
trucks, and vans. Additional to that, it also uses third party contractors,
especially for its last-mile delivery.
 Amazon’s Operating income was $15bn (+17% growth) in 2019, and the
most significant contributor was, similar to previous years, the Amazon
Web Services segment (AWS). AWS earned an operating profit of $9bn.
That’s the beauty of high margin business that contributes only 12%
revenues but 63% of operating profits.
 Amazon does not offer enough granularity in its financial statement to see
how segments other than AWS are doing individually. The only thing
that we know is that Amazon is losing money in its internationally-
focused online stores (-$1.7bn in 2019).
 Non-AWS business from North America’s online and physical stores is
slightly profitable, earning $7bn in 2019, which is a 4% operating margin.
But if we compare the North America segment with last year, we can see
a decrease from 7.3bn to 7bn.
 Amazon’s growth in revenue in this segment was not enough to cover the
increase in operating expenses, even though fulfillment expenses did not
grow so quickly as before.
 Amazon’s net income after taxes was in 2019 $11.6bn, which is a 15%
increase. That translates to a $23.01 profit per share.
 Amazon’s business model is no longer about selling stuff online. Amazon
pivoted to become a provider of e-commerce infrastructure for other
businesses. Amazon collects fees from other companies for using its
services like fulfillment and delivery. But the main thing they are willing
to pay for is, obviously, access to hundreds of millions of Amazon’s
customers
Amazon’s Income Statement
2019 vs 2018

2017 2018 2019 Δ %Δ

Online stores 108.4 123.0 141.2 +18.3 +15%

Physical stores 5.8 17.2 17.2 0.0 0%

Third-party seller services 31.9 42.7 53.8 +11.0 +26%

Subscription services 9.7 14.2 19.2 +5.0 +36%

AWS 17.5 25.7 35.0 +9.4 +37%

Other 4.7 10.1 14.1 +4.0 +39%

Revenue 177.9 232.9 280.5 +47.6 +20%

Cost of revenue -111.9 -139.2 -165.5 -26.4 +19%

Gross Profit 65.9 93.7 115.0 +21.3 +23%

Technology and content -22.6 -28.8 -35.9 -7.1 +25%

Fulfillment -25.2 -34.0 -40.2 -6.2 +18%

Marketing -10.1 -13.8 -18.9 -5.1 +37%

General and administrative -3.7 -4.3 -5.2 -0.9 +20%

Other expenses -0.2 -0.3 -0.2 +0.1 -32%

Operating income 4.1 12.4 14.5 +2.1 +17%

Other income (net) -0.3 -1.2 -0.6 +0.6 -51%

Income before taxes 3.8 11.3 14.0 +2.7 +24%


2019 vs 2018

2017 2018 2019 Δ %Δ

Income taxes -0.8 -1.2 -2.4 -1.2 +98%

Other net income -0.0 0.0 -0.0 0.0 -256%

Net income 3.0 10.1 11.6 +1.5 +15%

 Amazon was not a very profitable company in 2019. But if we look at the
cash it generates, it is quite a different story. Amazon’s operating cash
flow was $38.5bn, which is a growth of 25%.
 Even with sizable operating cash flow, Amazon invests nearly all the
cash back into the company. Its capital expenditures are massive, but it
is not easy to see it from Amazon’s cash flow statement directly. A large
part of Amazon’s capital expenditures is financed by leases. Leases are
treated differently in the cash flow statement and, therefore, are a source
of confusion.
 The standard Amazon’s capital expenditures that you can find in its
cash flow statement are $12bn. However, this number quite
misrepresents the real scale of Amazon’s capital expenditures because
it ignores investment financed by leases. If we included capital
expenditures financed by leases, we would get nearly triple the
reported amount.
 Real capital expenditures are far more massive than shown in the cash
flow statement. It means that the Free Cash Flow that Amazon
discloses in its financials is far smaller in reality.
 Amazon’s free cash flow is not $26bn but only $5.5bn, and it was
stuck at single digits levels for years. If we adjusted it for stock-based
compensation, it would turn negative.
 Amazon’s capital investments are mainly about adding additional
capacity to fulfillment operations and also for AWS data centers.
 Amazon’s low free cash flow is not a bad thing. It is just a result of
Amazon’s aggressive investments even after 25+ years in business.
 Since Amazon invests nearly every dollar earned back into the company,
it is no surprise that it does not pay any dividend and does even
buyback its own shares, as many other tech giants massively do. It
simply does not have any cash left after its investments.
 Amazon, compared to other tech giants, never spent a large amount on
acquisitions. Amazon acquires mainly smaller companies, and its cash it
spends each year on acquisitions is usually in low billions. The only
exception was the $13.7bn acquisition of Whole Food in 2017.

Balancesheet

 Amazon’s assets jumped up in 2019 by $63bn to $225bn. (+38%


growth). However, the biggest piece of this jump ($25bn) was caused
by US GAAP changes that require companies to show also assets and
obligations from operating leases as part of the balance sheet.
 Unlike with other changes, companies were not required to restate the
previous period. Therefore, this change distorts the comparison of
changes between 2019 and 2018, both in assets and liabilities.
 Other significant changes that drive asset increase were growth in
property and equipment and short-term investments.
 On the balance sheet equity&liabilities side, the main driver of the
increase, apart from the leasing accounting change described earlier,
was an increase in equity that was mostly driven by current year profit
and also increased capital thanks to stock-based compensation.

Amazon’s Balance Sheet in Table Format

2019 vs 2018

2017 2018 2019 Δ %Δ

Cash and cash equivalents 20.5 31.8 36.1 +4.3 +14%

Short-term investments 10.5 9.5 18.9 +9.4 +99%

Inventories 16.0 17.2 20.5 +3.3 +19%

Accounts receivable & other 13.2 16.7 20.8 +4.1 +25%

Other current assets 0.0 0.0 0.0 0.0

Property and equipment 48.9 61.8 72.7 +10.9 +18%

Operating leases -    -    25.1

Goodwill 13.3 14.5 14.8 +0.2 +1%

Other long-term assets 8.9 11.2 16.3 +5.1 +46%

Total assets 131.3 162.6 225.2 +62.6 +38%

Accounts payable 34.6 38.2 47.2 +9.0 +24%

Curent portion of lease liabilities 6.1 8.1 13.0 +4.9 +60%


2019 vs 2018

2017 2018 2019 Δ %Δ

Other current liabilities 17.1 22.1 27.6 +5.5 +25%

Long-term debt 24.7 23.5 23.4 -0.1 0%

Long-term lease liabilities 13.2 16.3 39.8 +23.5 +144%

Other long-term liabilities 7.8 10.9 12.2 +1.2 +11%

Total equity 27.7 43.5 62.1 +18.5 +43%

Total liabilities and equity 131.3 162.6 225.2 +62.6 +38%


Breakingdown and analysis of Amazon’s Revenue

 Amazon’s revenue in 2019 grew by 20% to $281bn. That is very healthy


growth for a company founded more than 25 years ago and reflects
Amazon’s high level of cash reinvestment.
Amazon’s annual report offers four different ways of how to split its revenues:

 We can split it based on Amazon’s operating segments into:


o North America Segment
o International Segment
o AWS (Amazon Web Services)
 Another way how to view Amazon’s revenue is by geography.
 However, most granular is split into product & services groups:
o Online stores
o Physical stores
o Third-party seller services
o Subscription services
o AWS
o Other (mostly advertising)
 There is also Product and services split as part of the income
statement. But it does not bring much more additional insights. It is just a
more high-level grouping of the previous product & services groups split.
The chart below offers a detailed look at Amazon’s revenue broken down based
on product & services groups. It is the most detailed split of revenue Amazon
discloses, and it will be the primary one I will use.

The graph offers a look at both total revenue and also individual revenue
streams for the last five years. On the right, you can also find a difference to the
previous year in $ and also as a % growth.

Three main revenue sources that make up over 80% of total revenue are:

 Online store - revenue from direct sales by Amazon ($141bn a year)


 Third-party seller services - revenue from fees charged ($54bn)
 AWS - usage-based revenue from Amazon’s Web Services ($35bn)
Of course, high revenue does not equal profitability. Online store operating
profit is probably negative, and Amazon’s main sources of profit are
therefore AWS and third-party sellers services.

The chart above also shows the biggest drivers of 20% revenue growth (+
$48bn) in 2019 vs. 2018. The biggest driver of revenue increase in dollar
amount were online stores that added §18bn of revenue. Online stores were
followed by third party services (+$11bn) and AWS (+$9bn).

So traditional Amazon’s direct online sales are still a significant revenue


contributor growing by 15% in 2019. But the rest of the revenue (except
physical stores) is growing far more aggressively (26% to 39% growth). If you
also consider the higher profitability of this services-based revenue, it is good
news for the future of Amazon’s profitability.

Overall, total revenue growth is slowing down. But looking closer, we see that
this is because of the slow down in less profitable parts (online stores &
physical stores). The growth of revenue streams with higher profitability is still
impressive.

Breakdown & Analysis of Amazon’s Expenses


Amazon expenses grew by 21% to $266bn in 2019, which is slightly higher
than a 20% growth in revenue. Expenses grew across many categories, and the
overall operating margin stayed at 5%. The biggest increase was in marketing
expenses, which grew by 37%.
Cost of revenue
 Amazon’s cost of revenue grew by 19% in 2019 to the total amount of
$166bn. Costs of revenue primarily represent the purchase of consumer
products that Amazon is selling, shipping costs, and also costs of media
content that it mainly offers through Prime video.
 Recently Amazon stopped relying solely on its delivery partners like
FedEx, UPC, and USPS and quickly build its own transportation
network between its many fulfillment and distribution centers. Amazon
runs its own Air deliveries through Amazon Air, which currently operates
around 80 planes.

Fulfillment Expenses
 Amazon’s fulfillment expenses grew by 18% to $40bn in 2019. It was the
lowest growing expense item in that year. This cost category includes
mainly operating and staffing fulfillment centers, physical stores, and
customer service centers. It also includes payment processing costs.
 Fulfillment expenses grew “only” by 18% compared to 35% growth in
2018 because the year 2018 included a lot of costs related to fulfillment
network expansion. And since the cost was not so heavily influenced by
expansion in 2019, growth in fulfillment costs was relatively low.

Technology and Content Expenses


 Amazon’s technology and content expenses grew by 25% to $36bn.
These expenses include mainly payroll and related expenses for
employees involved in the research and development of existing and new
products and services.
 It also includes infrastructure costs like servers, networking equipment,
and data center depreciation and amortization.

Marketing
 Marketing was the fast-growing expenses category for Amazon in 2019,
growing by 37% to $19bn. This massive increase is primarily thanks to
higher spending on marketing channels as well as bigger spend on the
payroll for personnel engaged in marketing and selling activities.
General and Administrative
 General and Administrative Expenses of Amazon increased by 20% to
$5bn in 2019, mainly because of increases in payroll and related
expenses.
Other

 Amazon also reports separately category “other expenses,” which include


tiny amounts of expenses mostly related to the amortization of intangible
assets.
Source
https://www.investopedia.com/terms/e/ecommerce.asp
https://interestingengineering.com/a-very-brief-history-of-amazon-the-
everything-store
https://www.forbes.com/sites/forbesbusinesscouncil/2021/03/31/3-reasons-why-
amazon-will-likely-continue-to-gain-e-commerce-market-share/?
sh=44b5d62d3ab
https://www.business2community.com/ecommerce/9-common-challenges-for-
amazon-sellers-02285392
https://querysprout.com/is-amazon-evil/
https://www.kamilfranek.com/amazon-annual-report-financial-overview-and-
analysis/
Phase-2
HTML
Input
<!DOCTYPE html>
<html>
<body>
<h1 style="font-size:60px;">Up To scratch</h1>

Output
Input
<h2>about us<h2>
<P style="font-size:10px;"> Paragraph<P1>

Output
Input
<html>
<head>
<title>GeeksforGeeks</title>
</head>
<body>
<h1>Hello GeeksforGeeks</h1>
<h2>Hello GeeksforGeeks</h2>
<h3>Hello GeeksforGeeks</h3>
<h4>Hello GeeksforGeeks</h4>
<h5>Hello GeeksforGeeks</h5>
<h6>Hello GeeksforGeeks</h6>
</body>
</html>
Output

Input
<html>
<head>
<title>GeeksforGeeks</title>
</head>
<body>
<h1>Hello GeeksforGeeks</h1>
<p>
AComputer Science portal for geeks<br>
A Computer Science portal for geeks<br>
AComputer Science portal for geeks<br>
</p>
</body>
</html>
<html>
<head>
<title>GeeksforGeeks</title>

Ouput
Input
<html>
<head>
<title>GeeksforGeeks</title>
</head>
<body>
<h1>Hello GeeksforGeeks</h1>
<p>
AComputer Science portal for geeks<br>
AComputer Science portal for geeks<br>
AComputer Science portal for geeks<br>
</p>
<hr>
<p>
AComputer Science portal for geeks<br>
AComputer Science portal for geeks<br>
AComputer Science portal for geeks<br>
</p>
<hr>
<p>
AComputer Science portal for geeks<br>
AComputer Science portal for geeks<br>
AComputer Science portal for geeks<br>
</p>
<hr>
</body>
</html>
Output
Input
<html>
<head>
<title>GeeksforGeeks</title>
</head>
<body>
<img
src="https://media.geeksforgeeks.org/wp-content/cdn-uploads/Geek_logi_-
low_res.png">
</body>
</html>

Output
Input
<html>
<head>
<TABLE>
<TR>
<TD>Data 1</TD>
<TD>Data 2</TD>
</TR>
<TR>
<TD>Data 3</TD>
<TD>Data 4</TD>
</TR>
<TR>
<TD>Data 5</TD>
<TD>Data 6</TD>
</TR>
</TABLE>
</body>
</html>
Output

Input
<html>
<head>
<TABLE BORDER="5">
<TR>
<TH COLSPAN="2">
<H3><BR>TABLE TITLE</H3>
</TH>
</TR>
<TH>Column A</TH>
<TH>Column B</TH>
<TR>
<TD>Data 1</TD>
<TD>Data 2</TD>
</TR>
<TR>
<TD>Data 3</TD>
<TD>Data 4</TD>
</TR>
<TR>
<TD>Data 5</TD>
<TD>Data 6</TD>
</TR>
</TABLE>
</body>
</html>
Output
Input
<html>
<head>
<title> Receipt </title>
<table border ="5">
<caption>An easy table</caption>
<thead>
<tr> <th colspan="3">Invoice #123456789</th>
<th>14 January 2025 </tr>
<tr> <td colspan="2">
<strong>Pay to:</strong><br>
Acme Billing Co.<br>
123 Main St.<br>
Cityville, NA 12345 </td>
<td colspan="2">
<strong>Customer:</strong><br>
John Smith<br> 321 Willow Way<br>
Southeast Northwestershire, MA 54321 </td>
</tr>
</thead>
<tbody>
<tr>
<th>Name / Description</th>
<th>Qty.</th>
<th>@</th>
<th>Cost</th>
</tr>
<tr>
<td>Paperclips</td>
<td>1000</td>
<td>0.01</td>
<td>10.00</td> </tr>
<tr>
<td>Staples (box)</td>
<td>100</td>
<td>1.00</td>
<td>100.00</td>
</tr>
</tbody>
<tfoot>
<tr>
<th colspan="3">Subtotal</th>
<td> 110.00</td>
</tr>
<tr>
<th colspan="2">Tax</th>
<td> 8% </td>
<td>8.80</td>
</tr>
<tr>
<th colspan="3">Grand Total</th>
<td>$ 118.80</td>
</tr>
</tfoot>
</table>
</body>
</html>

Output
Input
html>
<head>
<title>Text Input Control</title>
</head>
<body>
<form >
First name: <input type = "text" name = "first_name" />
<br>
Last name: <input type = "text" name = "last_name" />
</form>
</body>
</html>
<html>
<head>
<title>Multiple-Line Input Control</title>
</head>
<body>
<form>
Description : <br />
<textarea rows = "5" cols = "50" name = "description">
Enter description here...
</textarea>
</form>
</body>
</html

Output
Input
<html>
<head>
<title>Checkbox Control</title>
</head>
<body>
<form>
<input type = "checkbox" name = "maths" value = "on"> Maths
<input type = "checkbox" name = "physics" value = "on"> Physics
</form>
</body>
</html>
Output

Input
<html>
<head>
<title>Radio Box Control</title>
</head>
<body>
<form>
<input type = "radio" name = "subject" value = "maths"> Maths
<input type = "radio" name = "subject" value = "physics"> Physics
</form>
</body>
</html>

Output
Input
<html>
<head>
<title>Select Box Control</title>
</head>
<body>
<form>
<select name = "dropdown">
<option value = "Maths" selected>Maths</option>
<option value = "Physics">Physics</option>
</select>
</form>
</body>
</html>
Output

Input
<html>
<head>
<title>File Upload Box</title>
</head>
<body>
<form>
<input type = "file" name = "fileupload" accept = "image/*" />
</form>
</body>
</html>
Output
Input
<html>
<head>
<title>HTML Frames Example</title>
</head>
<frameset cols="50%,50%">
<frame src="https://rdias.ac.in/" >
<frame src="http://www.ipu.ac.in/" >
</frameset>
</html>
Output

Input
<html>
<head>
<title>Example of HTML Frames using row attribute</title>
</head>
<frameset rows = "20%, 60%, 20%">
<frame name = "top" src =
"C:/Users/dharam/Desktop/attr1.png" />
<frame name = "main" src =
"C:/Users/dharam/Desktop/gradient3.png" />
<frame name = "bottom" src =
"C:/Users/dharam/Desktop/col_last.png" />
<noframes>
<body>The browser you are working does
not support frames.</body>
</noframes>
</frameset>
</html>
Output
Google Corresponding HTML Tag Syntax/Script
Site
Feature
Name
Images <img src="img_girl.jpg" alt="Girl in a
jacket" width="500" height="600">

Video <video> <source src="" type=""> </video>


Heading <h1>This is heading 1</h1>
s

Title <title></title>
Button <button type="button">Click Me!</button>
Address <address>
Written by <a href="mailto:webmaster@example.com">farhan</a>.<br>
Visit us at:<br>
Up To Scratch <br>
C-148/1 okhla jamia nagar<br>
Delhi
</address>
Table <table>
  <tr>
    <th>years</th>
    <th>Savings</th>
  </tr>
  <tr>
    <td>January</td>
    <td>$200</td>
  </tr>
</table>

Header <article>
<header>
<h1>A heading here</h1>
<p>Posted by Manisha</p>
<p>Some additional information here</p>
</header>
<p>Lorem Ipsum dolor set amet....</p>
</article>
Footer <footer>
  <p>Author: Hege Refsnes</p>
  <p><a href="mailto:hege@example.com">hege@example.com</a></p>
</footer>
website
website link- https://sites.google.com/view/up-to-scratch/home
Home page-
About us-

Contact us-
Feedback-

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