Balance Sheet

Liabilites

2000

2001

Assets

Share capital
200000 200000 Good will
General Reserve
28000 36000 Buildings
P&L a/c
32000 26000 Plant
Creditors
16000 10800 Investments
Bills Payable
2400
1600 Stock
Provision for Tax
32000 36000 Bills receivable
Provision for Doubtful debts
800
1200 Debtors
Cash &Bank Balances
311200 311600

2000
24000
80000
74000
20000
60000
4000
36000
13200
311200

2001
24000
72000
72000
22000
46800
6400
38000
30400
311600

Income Statement
Particulars
Sales
less: Cost of goods sold
Opening stock
Add: Purchase
Less: Closing stock
Gross Profit
Less: Operating Expenses
Operating profit
Less : Non Operating Expenses
Profit Before Tax
Less: Income Tax (50%)
Net Profit After Tax

Rs

Rs
200000

10000
40000
50000
15000
35000
165000
12000
153000
4000
149000
74500
74500

Company Name:
AUDITED STATEMENT OF FINANCIAL RESULTS
FOR THE QUARTER ENDED JUNE 30,2010
Particulars

Ouater ended
June 30,2010
June 30,2009

Year ended
March 31,2010

Income from Operations

Other Income
Total Income

5280.41
105.44
5385.85

4422.22
107.6
4529.82

21589.59
415.01
22004.6

Expenditure
Consumption of Raw Materials
Staff Cost
Fuel,Power,&Light
Depreciation
Other Expenditure

606.58
955.77
386.43
310.43
1544.21

548.78
827.07
336.5
290.06
1478.4

2402.8
3679.08
1367.57
1259.95
6607.9

Total

3803.42

3480.81

15317.3

Profit before interest and Tax

Interest

1582.43
1.4

1049.01
4.34

6687.3
29.7

Profit before Tax

Provision for Tax(Including Deferred Tax)
Provision for Fringe Benefit Tax

1581.03
536.57
11

1044.67
355.43
8

6657.6
2264.24
44

Net Profit after Tax

1033.46

681.24

4349.36

Paid -up Equity Share Capital

1785.99

1785.99

1785.99

Reserve Excluding Revaluation Reserves

Basis and Diluted Earnings Per shareIn Rupees - not annualised
Aggregate of Public Shareholding
-Number of Shares
- Percentage of Shareholding

24246.61

5.79

3.81

24.35

6000151
33.60%

6013831
33.67%

6016002
33.68%

ASHOK LTD
Comparative Income Statement for the years ending 2008 and 2009
particulars

2008

2009

Increase
(+)
Decrease(-

Increase(+)
Decrease(-)
Percentages

Sales
Less: Sales returns

360728 417125
5794
6952

56397
1158

15.63
19.99

Less:Cost of goods sold

354934 410173
231625 241950

55239
10325

15.56
4.46

Gross profit

123309 168223

44914

36.42

(A)

Operating Expenses
Office Expenses
Selling Expenses

23266
45912

27068
57816

3802
11904

16.34
25.93

69178

84884

15706

22.70

54131

83339

29208

53.96

5523

3206

-2317

(41.95)

59654

86545

26891

45.08

2764

1925

-839

56890

84620

27730

48.74

Less: Income Tax ( G )

21519

40195

18676

86.79

Net profit after tax ( F - G ) = H

35371

44425

9054

25.60

Total operating Expenses ( B )

Operating Profit

(A - B ) = C

Add: Other Incomes

(D)
Less: Other Expenses ( E )
Profit before Tax

( D -E ) =F

(30.35)

Comparative Balance Sheet

31st Dec
2000
Rs.

Particulars

Increase
(+)
Increase (+)
31st Dec Decrease (- Decrease (-)
2001
)
Percentages
Rs.
Amount
%

ASSETS :
Current Assets :
Cash at bank and in hand
Bills Receivable
Debtors
Stock
Perpaid Expenses
Total Current Assets
Fixed Assets
Total Assets

50000
20000
100000
40000
10000

83000
60000
125000
50000
12000

33000
40000
25000
10000
2000

66
200
25
25
20

(A)

220000

330000

110000

50

(B)

240000

350000

110000

46

460000

680000

220000

48

50000
40000
15000
20000

50000
50000
25000
25000

0
10000
10000
5000

25
67
25

125000

150000

25000

20

200000
100000
20000
15000

330000
150000
30000
20000

130000
50000
10000
5000

65
50
50
33

335000

530000

195000

58

460000

680000

220000

48

A+B=C

LIABILITIES
Current Liabilites
Bank Overdraft
Creditors
Proposed dividend
Proposed for taxation
Total current Liabilites (D)

Capital Reserve :
Equity share capital
Preference Share capital
Reserves
Profit and loss a/c
(E)

Total Liabilites

(D+E)

Commen Size Balance Sheet of XYZ LTD.., as at 31st March ,2008

Particulars
ASSETS
Fixed Assets :
Land
Buildings
Plant and machinery

Amount(Rs)

% to Total

50000
110000
250000
410000

5.3
11.7
26.6
43.6

80000
50000
160000
210000
30000

8.5
5.3
17.0
22.3
3.2

940000

100.0

Capital and Liabilties :

Equity share Capital
preference share capital
General Reserve
Debentures

250000
100000
160000
80000

26.6
10.6
17.0
8.5

Current Liabilties :
Sundry creditors
Creditors for Expenses
Bills payable

220000
40000
90000

23.4
4.3
9.6

940000

100.0

Current Assets :
Inventory
Raw materials
Work in progress
Finished goods
Sundry debtors
cash at bank
TOTAL

TOTAL

Company Name :
Statement showing Changes in working Capital

Particulars

2000

2001

13200
36000
4000
60000
113200

30400
38000
6400
46800
121600

800
2400
16000
19200

1200
1600
10800
13600

Working Capital

94000

108000

Increase in Working capital

14000

Increase Decrease
in
in
Working Working
Capital
Capital

Current Assets
Cash & Bank Balances
debtors
Bills receivable
stock

17200
2000
2400
13200

Current liabilities
Provision for doubtful debts
Bills payable
Creditors

TOTAL

108000

400
800
5200

14000
108000

27600

27600

Funds Flow Statement

Soures
Funds from Operations

Applications
Amount
72000 Purchase of Plant
Tax Paid
Purchase of investments
Interim dividend Paid
Increase in Working Capital
72000

Amount
6000
34000
2000
16000
14000
72000

al