Balance Sheet

Sources of Funds
Equity Share Capital
Reserves and Surplus:General Reserve
Contingent Reserve
Surplus
Net Worth
Borrowings:Secured
Unsecured
sub total
Short Term Borrowing
Total Borrowings
Capital Employed
Application of Funds
Gross Block of Fixed Assets
Less: Accumulated Depreciation
Net Block of Fixed Assets
Capital Work in Progress
Investments
Deferred Tax Assets
Current Assets:Inventories
i.Raw Material
ii. Work in Progress
iii. Finished Goods
Total Inventory
Accounts Receivable
Less: RBDD
Net Accounts Receivable
Cash in Hand
Cash at Bank

2013

2014

200.00
261.55
31.11
31.11
199.32
461.55

200.00
585.27
69.65
69.65
445.97
785.27

115.39
115.39
230.77
93.36
324.13
785.67

196.32
196.32
392.64
244.91
637.55
1,422.82

450.00
87.75
362.25

585.00
201.83
383.18

40.00

52.00

28.97
44.32
59.18
132.47
92.47
4.62
87.84
461.90

28.76
52.75
76.93
158.44
120.21
10.63
109.57
1,073.25

Loans and Advanced

Total Current Assets
Less: Current Liabilities
Creditors
Provisions
Provision for Income Tax
Provision for Dividends
Provision for Dividend Tax
Total Current Liabilities
Net Current Assets
Misc Expenses not w/o
Net Assets
Cost of Goods Sold
Raw Material Purchased
Add: Opening Stock of RM
Less: Closing Stock of RM >>>>>>>>>>>>>.
Raw Material Consumed
Add: Manufacturing OH
Add: Depreciation on Factory Assets
Add: Other Manufacturing OH
Factory Cost
Add: Opening Stock of WIP
Less: Closing Stock of WIP >>>>>>>>>>>>>>>
Cost of Production
Add: Opening Stock of FG
Less: Closing Stock of FG >>>>>>>>>>>>>>.
Cost of Goods Sold
Income Statement
Revenues
Less: Excise Duty
Net Revenues

682.20

1,341.26

51.20
257.58
178.07
69.13
10.37
308.78
373.42
10.00
785.67
2013
381.47

59.18
480.00

42.52
319.09
220.60
85.65
12.85
361.62
979.64
8.00
1,422.82
2014
349.67
28.97
28.76
349.88
156.00
105.30
39.00
650.18
44.32
52.75
641.75
59.18
76.93
624.00

2013
1,000.00
160.00
840.00

2014
1,300.00
208.00
1,092.00

28.97
352.49
120.00
81.00
30.00
583.49
44.32
539.18

Less: COGS
Gross Profit
Less: SG&A
EBITDA
Less: Depreciation on Office Assets
Less: Amortization
EBIT
Add: Other Income
Less: Interest
On Secured Loans
On Unsecured Loand
On Other Loans
EBT
Add/Less: Extraordinaty items
Less: Provision for Income Tax
EAT
Less: Provision for Dividends
Less: Provision for Dividend Distribution Tax
Less: Reserve for Bad and Doubtful Debts
Less: Transfer to General Reserve
Less: Transfer to Contingent Reserve
Surplus Transferred to Balance Sheet
Cash Flow Statement
Cash From Operations
EBIT
Add: Depreciation
Add: Amortization
Add: Increase in Current Liabilities
Less: Increase in Current Assets
Accounts Receivable
Inventories
Less: Income Tax Paid

480.00
360.00
(220.00)
580.00
6.75
2.00
571.25
4.80
52.30
20.77
18.46
13.07
523.75

624.00
468.00
(286.00)
754.00
8.78
1.60
743.63
6.24
101.04
35.34
31.41
34.29
648.83

178.07
345.67
69.13
10.37
4.62
31.11
31.11
199.32

220.60
428.23
85.65
12.85
6.01
38.54
38.54
246.64

2013
571.25
87.75
51.20
92.47
132.47

2014
743.63
114.08
2.00
(8.68)
27.74
25.97
178.07

Less: Dividend Tax Paid

Less: Interest Paid
Cash From Operating activities
Less: Misc Exp Not w/o
Cash From Continuing Operations
Cash From Investing Activities
Purchase/Sale of Assets
Purchase/Sale of Investments
Less: Other Income
Cash From Investing Activities
Cash From Financing Activities
Issue/Buy Back of Equity Shares
Increase/Decrease in Borrowings
Less: Dividends Paid
Cash From Financing Activities
Surplus
Add: Opening Cash Balance
Closing Cash Balance

52.30
432.97
10.00
422.97

10.37
101.04
507.83
507.83

450.00
40.00
4.80
485.20

135.00
12.00
6.24
140.76

200.00
324.13

313.42
69.13
244.28
611.35
461.90
1,073.25

524.13
461.90
461.90

2015
200.00
990.95
117.98
117.98
754.98
1,190.95

20%

297.74
297.74
595.47
434.01
1,029.49
2,220.43

25%
25%

760.50
350.12
410.38

45%

67.60

4%

37.78
68.57
100.01
206.37
156.27
18.45
137.82
1,849.62

25%

75%

90%

45

0.1

2,193.80
57.61
400.14
276.63
107.40
16.11
457.75
1,736.05
6.40
2,220.43
2015
468.74
28.76
37.78
459.71
202.80
136.89
50.70
850.10
52.75
68.57
834.28
76.93
100.01
811.20
2015
1,690.00
270.40
1,419.60

60

5%

30
12%
20%
3%

30

45
48%

30%
16%

811.20
608.40
(371.80)
980.20
11.41
1.28
967.51
8.11
161.99
53.59
47.64
60.76
813.63
276.63
537.00
107.40
16.11
7.81
48.33
48.33
309.02
2015
967.51
148.30
1.60
15.09
36.06
47.93
220.60

22%
15%
20%
12%
18%
16%
14%

34%
20%
15%
5%
9%
9%

12.85
161.99
653.06
653.06

175.50
15.60
8.11
182.99

391.94
85.65
306.29
776.37
1,073.25
1,849.62

C
A+C-B

Balance Sheet
Sources of Funds
Equity Share Capital
Reserves and Surplus:General Reserve
Contingent Reserve
Surplus
Net Worth
Borrowings:Secured
Unsecured
sub total
Short Term Borrowing
Total Borrowings
Capital Employed
Application of Funds
Gross Block of Fixed Assets
Less: Accumulated Depreciation
Net Block of Fixed Assets
Capital Work in Progress
Investments
Deferred Tax Assets
Current Assets:Inventories
i.Raw Material
ii. Work in Progress
iii. Finished Goods
Total Inventory
Accounts Receivable
Less: RBDD
Net Accounts Receivable
Cash in Hand
Cash at Bank

2013

2014

500.00
65.92
12.14
12.14
41.64
565.92

500.00
151.40
27.89
27.89
95.63
651.40

113.18
141.48
254.66
52.64
307.30
873.22

130.28
162.85
293.13
116.72
409.85
1,061.25

900.00
168.75
731.25

1,170.00
388.13
781.88

22.08
66.71
36.99
125.78
123.29
6.16
117.12
120.67

19.77
81.66
48.08
149.51
160.27
14.18
146.10
249.65

Loans and Advanced

Total Current Assets
Less: Current Liabilities
Creditors
Provisions
Provision for Income Tax
Provision for Dividends
Provision for Dividend Tax
Total Current Liabilities
Net Current Assets
Misc Expenses not w/o
Net Assets
Cost of Goods Sold
Raw Material Purchased
Add: Opening Stock of RM
Less: Closing Stock of RM >>>>>>>>>>>>>.
Raw Material Consumed
Add: Manufacturing OH
Add: Depreciation on Factory Assets
Add: Other Manufacturing OH
Factory Cost
Add: Opening Stock of WIP
Less: Closing Stock of WIP >>>>>>>>>>>>>>>
Cost of Production
Add: Opening Stock of FG
Less: Closing Stock of FG >>>>>>>>>>>>>>.
Cost of Goods Sold
Income Statement
Revenues
Less: Excise Duty
Net Revenues

363.58

545.25

165.40
81.21
52.12
25.29
3.79
246.60
116.97
25.00
873.22
2013
290.78

36.99
450.00

180.55
105.32
67.60
32.81
4.92
285.87
259.38
20.00
1,061.25
2014
238.23
22.08
19.77
240.54
156.00
175.50
39.00
611.04
66.71
81.66
596.10
36.99
48.08
585.00

2013
1,000.00
80.00
920.00

2014
1,300.00
104.00
1,196.00

22.08
268.70
120.00
135.00
30.00
553.70
66.71
486.99

Less: COGS
Gross Profit
Less: SG&A
EBITDA
Less: Depreciation on Office Assets
Less: Amortization
EBIT
Add: Other Income
Less: Interest
On Secured Loans
On Unsecured Loand
On Other Loans
EBT
Add/Less: Extraordinaty items
Less: Provision for Income Tax
EAT
Less: Provision for Dividends
Less: Provision for Dividend Distribution Tax
Less: Reserve for Bad and Doubtful Debts
Less: Transfer to General Reserve
Less: Transfer to Contingent Reserve
Surplus Transferred to Balance Sheet
Cash Flow Statement
Cash From Operations
EBIT
Add: Depreciation
Add: Amortization
Add: Increase in Current Liabilities
Less: Increase in Current Assets
Accounts Receivable
Inventories
Less: Income Tax Paid

450.00
470.00
230.00
240.00
33.75
5.00
201.25
47.96
15.85
22.64
9.47
153.29

585.00
611.00
299.00
312.00
43.88
4.00
264.13
65.31
18.24
26.06
21.01
198.82

52.12
101.17
25.29
3.79
6.16
12.14
12.14
41.64

67.60
131.22
32.81
4.92
8.01
15.75
15.75
53.99

2013
201.25
168.75
165.40
123.29
125.78

2014
264.13
219.38
5.00
15.15
36.99
23.73
52.12

Less: Dividend Tax Paid

Less: Interest Paid
Cash From Operating activities
Less: Misc Exp Not w/o
Cash From Continuing Operations
Cash From Investing Activities
Purchase/Sale of Assets
Purchase/Sale of Investments
Less: Other Income
Cash From Investing Activities
Cash From Financing Activities
Issue/Buy Back of Equity Shares
Increase/Decrease in Borrowings
Less: Dividends Paid
Cash From Financing Activities
Surplus
Add: Opening Cash Balance
Closing Cash Balance

47.96
238.37
25.00
213.37

3.79
65.31
321.72
321.72

900.00
900.00

270.00
270.00

500.00
307.30

102.55
25.29
77.26
128.97
120.67
249.65

807.30
120.67
120.67

2015

2016

2017

500.00
262.28
48.32
48.32
165.65
762.28

500.00
406.17
74.83
74.83
256.50
906.17

500.00
592.95
109.25
109.25
374.44
1,092.95

50%

152.46
190.57
343.03
197.69
540.72
1,303.00

181.23
226.54
407.77
301.01
708.78
1,614.95

218.59
273.24
491.83
433.69
925.52
2,018.47

20%
25%

1,521.00
673.31
847.69

1,977.30
1,044.06
933.24

2,570.49
1,526.02
1,044.47

90%

75%

75%

60

26.12
106.15
62.51
194.78
208.36
24.60
183.76
435.69

33.95
138.00
81.26
253.21
270.86
38.14
232.72
669.96

44.14
179.40
105.64
329.18
352.12
55.75
296.38
971.00

45%

0.25

814.23

1,155.90

1,596.55

238.27
136.65
87.70
42.56
6.38
374.92
439.31
16.00
1,303.00
2015
324.12
19.77
26.12
317.77
202.80
228.15
50.70
799.42
81.66
106.15
774.92
48.08
62.51
760.50

309.65
177.34
113.82
55.24
8.29
486.99
668.90
12.80
1,614.95
(0.00)
2016
420.94
26.12
33.95
413.10
263.64
296.60
65.91
1,039.25
106.15
138.00
1,007.40
62.51
81.26
988.65

402.54
230.25
147.78
71.72
10.76
632.79
963.76
10.24
2,018.47
0.00
2017
547.22
33.95
44.14
537.03
342.73
385.57
85.68
1,351.02
138.00
179.40
1,309.62
81.26
105.64
1,285.25

2015
1,690.00
135.20
1,554.80

2016
2,197.00
175.76
2,021.24

2017
2,856.10
228.49
2,627.61

90

5% on eq sh cap

30
12%
20%
3%

50

30
45%

30%
8%

760.50
794.30
388.70
405.60
57.04
3.20
345.36
87.42
21.34
30.49
35.58
257.94

988.65
1,032.59
505.31
527.28
74.15
2.56
450.57
115.80
25.37
36.25
54.18
334.77

1,285.25
1,342.37
656.90
685.46
96.39
2.05
587.02
152.38
30.60
43.72
78.06
434.64

87.70
170.24
42.56
6.38
10.42
20.43
20.43
70.02

113.82
220.95
55.24
8.29
13.54
26.51
26.51
90.86

147.78
286.86
71.72
10.76
17.61
34.42
34.42
117.94

2015

2016

2017

345.36
285.19
4.00
57.72

450.57
370.74
3.20
71.38

587.02
481.97
2.56
92.89

48.08
45.27
67.60

62.51
58.43
87.70

81.26
75.96
113.82

23%
15%
20%
9%
14%
16%
18%

34%
25%
15%
5%
12%
12%

4.92
87.42
438.98

6.38
115.80
565.07

8.29
152.38
732.73

438.98

565.07

732.73

351.00
351.00

456.30
456.30

593.19
593.19

130.87
32.81
98.06
186.04
249.65
435.69

168.06
42.56
125.50
234.27
435.69
669.96

216.74
55.24
161.50
301.04
669.96
971.00

Balance Sheet
Sources of Funds
Equity Share Capital
Reserves and Surplus:General Reserve
Contingent Reserve
Surplus
Net Worth
Borrowings:Secured
Unsecured
sub total
Short Term Borrowing
Total Borrowings
Capital Employed
Application of Funds
Gross Block of Fixed Assets
Less: Accumulated Depreciation
Net Block of Fixed Assets
Capital Work in Progress
Investments
Deferred Tax Assets
Current Assets:Inventories
i.Raw Material
ii. Work in Progress
iii. Finished Goods
Total Inventory
Accounts Receivable
Less: RBDD
Net Accounts Receivable
Cash in Hand
Cash at Bank

2013

2014

500.00
172.66
48.75
40.63
83.28
672.66

500.00
396.46
111.94
93.28
191.23
896.46

168.16
134.53
302.70
12.30
315.00
987.65

224.11
179.29
403.41
26.01
429.42
1,325.88

900.00
158.40
741.60

1,170.00
364.32
805.68

15.15
53.37
36.99
105.51
592.89

11.94
65.33
48.08
125.35
981.19

Loans and Advanced

Total Current Assets
Less: Current Liabilities
Creditors
Provisions
Provision for Income Tax
Provision for Dividends
Provision for Dividend Tax
Total Current Liabilities
Net Current Assets
Misc Expenses not w/o
Net Assets
Cost of Goods Sold
Raw Material Purchased
Add: Opening Stock of RM
Less: Closing Stock of RM >>>>>>>>>>>>>.
Raw Material Consumed
Add: Manufacturing OH
Add: Depreciation on Factory Assets
Add: Other Manufacturing OH
Factory Cost
Add: Opening Stock of WIP
Less: Closing Stock of WIP >>>>>>>>>>>>>>>
Cost of Production
Add: Opening Stock of FG
Less: Closing Stock of FG >>>>>>>>>>>>>>.
Cost of Goods Sold
Income Statement
Revenues
Less: Excise Duty
Net Revenues

698.40

1,106.54

452.34
218.75
203.13
30.47
452.34
246.05
987.65
2013
199.51

36.99
450.00

586.34
283.55
263.30
39.49
586.34
520.20
1,325.88
2014
142.04
15.15
11.94
145.25
260.00
163.80
39.00
608.05
53.37
65.33
596.10
36.99
48.08
585.00

2013
1,000.00
80.00
920.00

2014
1,300.00
104.00
1,196.00

15.15
184.35
200.00
126.00
30.00
540.35
53.37
486.99

Less: COGS
Gross Profit
Less: SG&A
EBITDA
Less: Depreciation on Office Assets
Less: Amortization
EBIT
Add: Other Income
Less: Interest
On Secured Loans
On Unsecured Loand
On Other Loans
EBT
Add/Less: Extraordinaty items
Less: Provision for Income Tax
EAT
Less: Provision for Dividends
Less: Provision for Dividend Distribution Tax
Less: Reserve for Bad and Doubtful Debts
Less: Transfer to General Reserve
Less: Transfer to Contingent Reserve
Surplus Transferred to Balance Sheet
Cash Flow Statement
Cash From Operations
EBIT
Add: Depreciation
Add: Amortization
Add: Increase in Current Liabilities
Less: Increase in Current Assets
Accounts Receivable
Inventories
Less: Income Tax Paid

450.00
470.00
(230.00)
700.00
32.40
667.60
42.60
25.22
16.14
1.23
625.00

585.00
611.00
(299.00)
910.00
42.12
867.88
57.73
33.62
21.52
2.60
810.15

218.75
406.25
203.13
30.47
48.75
40.63
83.28

283.55
526.60
263.30
39.49
63.19
52.66
107.95

2013
667.60
158.40
105.51

2014
867.88
205.92
19.84
218.75

Less: Dividend Tax Paid

Less: Interest Paid
Cash From Operating activities
Less: Misc Exp Not w/o
Cash From Continuing Operations
Cash From Investing Activities
Purchase/Sale of Assets
Purchase/Sale of Investments
Less: Other Income
Cash From Investing Activities
Cash From Financing Activities
Issue/Buy Back of Equity Shares
Increase/Decrease in Borrowings
Less: Dividends Paid
Cash From Financing Activities
Surplus
Add: Opening Cash Balance
Closing Cash Balance

42.60
677.89
677.89

30.47
57.73
747.01
747.01

900.00
900.00

270.00
270.00

500.00
315.00

114.42
203.13
(88.71)
388.30
592.89
981.19

815.00
592.89
592.89

2015
500.00
686.77
193.91
161.59
331.26
1,186.77

50%

296.69
237.35
534.04
43.78
577.82
1,764.59

25%
20%

1,521.00
632.02
888.98

90%

15.85
84.92
62.51
163.28
1,472.90

FV
PV
n
i

5%

70%

0.3

1,636.18
760.57
367.81
341.54
51.23
760.57
875.61
1,764.59
2015
196.80
11.94
15.85
192.88
338.00
212.94
50.70
794.52
65.33
84.92
774.92
48.08
62.51
760.50
2015
1,690.00
135.20
1,554.80

30
20%
20%
3%

40

30
45%

30%
8%

760.50
794.30
(388.70)
1,183.00
54.76
1,128.24
77.36
44.50
28.48
4.38
1,050.88
367.81
683.07
341.54
51.23
81.97
68.31
140.03
2015
1,128.24
267.70
37.94
283.55

23%
12%
15%

15%
12%
10%

35%
50%
15%
5%
12%
10%

39.49
77.36
957.59
957.59
351.00
351.00
148.41
263.30
(114.89)
491.70
981.19
1,472.90

Balance Sheet
Sources of Funds
Equity Share Capital
Reserves and Surplus:General Reserve
Contingent Reserve
Surplus
Net Worth
Borrowings:Secured
Unsecured
sub total
Short Term Borrowing
Total Borrowings
Capital Employed
Application of Funds
Gross Block of Fixed Assets
Less: Accumulated Depreciation
Net Block of Fixed Assets
Capital Work in Progress
Investments
Deferred Tax Assets
Current Assets:Inventories
i.Raw Material
ii. Work in Progress
iii. Finished Goods
Total Inventory
Accounts Receivable
Less: RBDD
Net Accounts Receivable
Cash in Hand
Cash at Bank

2013

2014

2015

Loans and Advanced

Total Current Assets
Less: Current Liabilities
Creditors
Provisions
Provision for Income Tax
Provision for Dividends
Provision for Dividend Tax
Total Current Liabilities
Net Current Assets
Misc Expenses not w/o
Net Assets
Cost of Goods Sold
Raw Material Purchased
Add: Opening Stock of RM
Less: Closing Stock of RM >>>>>>>>>>>>>.
Raw Material Consumed
Add: Manufacturing OH
Add: Depreciation on Factory Assets
Add: Other Manufacturing OH
Factory Cost
Add: Opening Stock of WIP
Less: Closing Stock of WIP >>>>>>>>>>>>>>>
Cost of Production
Add: Opening Stock of FG
Less: Closing Stock of FG >>>>>>>>>>>>>>.
Cost of Goods Sold
Income Statement
Revenues
Less: Excise Duty
Net Revenues

429.66

415.99

554.07

32.63

34.07

32.63

34.07

44.67

397.03

414.55

543.47

120

156

202.8

30

39

50.7

547.03

609.55

796.97

60.04

73.49

60.04

73.49

95.54

486.99

596.10

774.92

36.99

48.08

36.99

48.08

62.51

450

585

760.5

1000

1300

1690

80

104

135.2

920

1196

1554.8

Less: COGS
Gross Profit
Less: SG&A
EBITDA
Less: Depreciation on Office Assets
Less: Amortization
EBIT
Add: Other Income
Less: Interest
On Secured Loans
On Unsecured Loand
On Other Loans
EBT
Add/Less: Extraordinaty items
Less: Provision for Income Tax
EAT
Less: Provision for Dividends
Less: Provision for Dividend Distribution Tax
Less: Reserve for Bad and Doubtful Debts
Less: Transfer to General Reserve
Less: Transfer to Contingent Reserve
Surplus Transferred to Balance Sheet
Cash Flow Statement
Cash From Operations
EBIT
Add: Depreciation
Add: Amortization
Add: Increase in Current Liabilities
Less: Increase in Current Assets
Accounts Receivable
Inventories
Less: Income Tax Paid

450

585

760.5

470

611

794.3

230

299

388.7

240

312

405.6

240

312

405.6

158.4

158.4

240

81.6

Less: Dividend Tax Paid

Less: Interest Paid
Cash From Operating activities
Less: Misc Exp Not w/o
Cash From Continuing Operations
Cash From Investing Activities
Purchase/Sale of Assets
Purchase/Sale of Investments
Less: Other Income
Cash From Investing Activities
Cash From Financing Activities
Issue/Buy Back of Equity Shares
Increase/Decrease in Borrowings
Less: Dividends Paid
Cash From Financing Activities
Surplus
Add: Opening Cash Balance
Closing Cash Balance

30 days

12% on sale

3% on sale

45 days

30 days
45%

30%
8%

23%

34%