A B C Real Estate Developer Ltd

Profit & Loss Account for the year 1-04-2017 to 31-03-2018

Rs.Lakhs Previous
Income 2017-18 2016-17

sales (Turnover) S 3600 2800

Closing stock 610 410

Total 4210 3210

A B C Real Estate Developer Ltd

BALANCE SHEET AS AT 31 st March 2017

Liabilities 3/31/2018

Shareholder's Account
Equity of Rs1 of 500 Lakhs 500 500
Reserves & Surplus
Op.Balance C/F 700 500
Add for the year 980 700
Total Shareholder's (A) 2180 1700
LOAN From Bank
Long -Term Secured (B) 1420 1520

Current Liabilities (C) 400 580

Total A+B+C 4000 3800

Working Capital = Current Assets less Current Liabilities

WC=F_C 800 420
Financial Ratios 201`7-18 2016-17

Loan / Own
Debt ( B) / Equity (A) 0.65 0.89

Fixed Assets (D) / Long Term Capital(A+B) 0.50 0.62

Current Ratio

Current Assets (F) / Current Liabilities ( C) 3 1.72

R eturn On Investment (ROI)

Profit After Tax / Total Assets (%) 24.5 18
P8100/(D+E+F)
Margin on Sales ( % ) 50 50
Gross profit/ Sales (Turnover)
GP*100/S
ROI Vs Interest on loan 17 % Vs 12%

Share Capital Facr Value Per Share Rs.1 Rs.1

Book Value per share =A / No of Shares 500 Lakhs Rs 4.36 3.40

Market Price per share as on 31 st March 55 35

Earning Per Share (EPS)

Profit after Tax/ totl no of shares =P/500 1.96 1.40

PE Ratio - Price Earning Ratio

Market price / EPS 28 25

Market Capitilisation -Rs in Lakhs 27500 17500

Noof Shares multiply by
Market Price per Share
 Rs Lakhs Previous
Expenses 2017-18 2016-17

Opening Stock 410 100

DIRECT COST
Material Consumed 1200 1100
Wages 400 350
Depreciation 50 60
Power & Fuel 350 300
Total 2410 1810

Gross Profit (GP) 1800 1400

Administrative Expenses 190 170
Financial Expenses 140 180
Marketing Expenses 70 50
Sub-Total of Expenses 400 400
Net profit before tax 1400 1000
Income tax @30% 420 300
Net Profit After Tax ( P) 980 700

Rs.Lakhs

Assets 3/31/2018

Fixed Assets at cost

Plant & Machinaries 1000 1120
Buildings 700 770
Furnitures & Othhers 300 330
Total Cost 2000 2220
Less: Cumu. Depreciation 200 220
Total value of Assets ( D) 1800 2000
Investments (E) 1000 800

Current Assets (F) 1200 1000

Total D+E+F 4000 3800

IRR
Q1 q2 Q3 q4 Q5 q6 Q7 Q8

-20 -10 -40 -30 40 20 60 80

18%
A1 A2 H1 H2 H3 H4

-100 200 -30 -70 60 140

100% 41%