Professional Documents
Culture Documents
ANNEXURE-I
ANALYSIS OF PROFIT AND LOSS ACCOUNT
ABS
ABS
31.03.2014 31.03.2015
Particulars
1. Gross Sales
a. Export Sales
b. Domestic Sales
c.Other Income
d. Misc. Sales
Total Sales / Income
e. Other Income
Total
2. Less Excise Duty
3. Net Sales
4. Percentage of rise in sales
5. Cost of Sales
a. Raw Materials consumed
I. Imported
ii. Indigenous
b. Stores and Spares
I. Imported
ii. Indigenous-c. Power and Fuel
d. Direct Labour
e. Repairs and Maintenance
f. Clearing & Fwd. Charges
g. Handling/loading/Warehouse charges
h. Freight & carriage
i.Other Mfg. Expenses/Direct Expenses
Total Manufacturing/Direct Expenses
j. Depreciation
h. Sub-Total
Add Opening Stock in Process
Less Closing Stock in Process
6. Cost Of Production
Add Opening Stock of Finished Goods
Less Closing Stock of Finished Goods
7. Cost of Sales
8. Gross Profit
9. Selling, Geneeral & Admn. Expenses
10. Interest and Financial Charges
Interest Net Off
11. Sub-Total
Total Expenses
12. Operating Profit
13. Add-Income
i. Profit on sale of Fixed Asset
ii. Rent Received
iii. Claim & Discount
iv. Foreign Exch. Rate Diff.
v. Dividend / Interest --Income
vi. Deferred Tax Adj.
Sub-Total(Income)
Deduct Non-operating Expenses
I. Misc. Expenses Written Off
ii. Extraordinary Items - Bad Debts
Sub-Total
Net off other Non-operating Income/exp.
14. Profit Before Tax
15. Provision for Taxes
Add. Defferred Tax
16. Profit After Taxes
PURCHASE
PBS
31.03.2016
(INR in Lacs)
ESTIMATE PROJECTIONS PROJECTIONS
31.03.2017
31.03.2018
31.03.2019
0.00
34716.47
13.30
0.00
34729.77
0.00
34729.77
3816.13
30913.64
17.82
0.00
29656.19
79.33
0.00
29735.52
0.00
29735.52
3263.34
26472.18
-14.37
0.00
20733.99
6.11
0.00
20740.10
0.00
20740.10
2303.18
18436.92
-30.35
0.00
21478.61
7.00
0.00
21485.61
0.00
21485.61
2386.51
19099.10
3.59
0.00
22337.75
5.00
0
22342.75
0
22342.75
2481.97
19860.78
3.99
0.00
23208.93
###
5.00
###
###
0
23213.93
0
23213.93
2558.88
20655.05
4.00
27856.86
0.00
0.00
0.00
0.00
0.00
1409.39
119.36
0.00
0.00
0.00
0.00
519.12
29904.73
202.41
30107.14
0.00
0.00
30107.14
996.43
1093.76
30009.81
903.83
489.71
292.08
23775.80
0.00
0.00
0.00
0.00
0.00
1087.65
120.48
0.00
0.00
0.00
0.00
369.70
25353.63
160.99
25514.62
0.00
0.00
25514.62
1093.76
781.31
25827.07
645.11
310.55
264.33
16060.64
0.00
0.00
0.00
0.00
0.00
1010.84
120.48
0.00
0.00
0.00
0.00
335.11
17527.07
183.64
17710.71
0.00
0.00
17710.71
781.31
621.96
17870.06
566.86
283.22
252.99
16847.61
0.00
0.00
0.00
0.00
0.00
1041.17
120.48
0.00
0.00
0.00
0.00
345.16
18354.42
185.48
18539.90
0.00
0.00
18539.90
621.96
684.16
18477.70
621.40
286.05
247.09
17504.67
0.00
0.00
0.00
0.00
0.00
1051.58
120.48
0.00
0.00
0.00
0.00
355.52
19032.24
187.33
19219.57
0.00
0.00
19219.57
684.16
692.50
19211.23
649.55
288.91
256.90
18239.86
0.00
###
0.00
###
0.00
###
0.00
###
0.00
###
1057.00
###
120.48
###
0.00
###
0.00
###
0.00
###
0.00
###
350.00
###
19767.34
189.20
19956.55
0.00
0.00
19956.55
###
692.50
###
685.00
###
19964.05
###
691.00
287.00
246.64
781.79
30791.60
122.05
0.00
0.00
0.00
0.00
0.00
0.00
0.00
122.05
0.00
0.00
0.00
0.00
122.05
122.05
41.71
0.00
80.34
574.88
26401.95
70.23
0.00
0.00
0.00
0.00
0.00
0.00
0.00
70.23
0.00
0.00
0.00
0.00
70.23
70.23
10.28
0.00
59.95
536.21
18406.27
30.65
0.00
0.00
0.00
0.00
0.00
0.00
0.00
30.65
0.00
0.00
0.00
0.00
30.65
30.65
10.12
0.00
20.53
533.14
19010.84
88.26
0.00
0.00
0.00
0.00
0.00
0.00
0.00
88.26
0.00
0.00
0.00
0.00
88.26
88.26
30.11
0.00
58.15
545.81
19757.05
103.74
0.00
0.00
0.00
0.00
0.00
0.00
0.00
103.74
0.00
0.00
0.00
0.00
103.74
103.74
34.23
0.00
69.51
533.64
20497.69
157.36
0.00
0.00
0.00
0.00
0.00
0.00
0.00
157.36
0.00
0.00
0.00
0.00
157.36
157.36
51.93
0.00
105.43
v
Particulars
LIABILITIES
1. Share Capital
1.Capital
2. Share Aplication Money
3. Reserves-General (Securities Premium)
4. Reserves-Others
5. Revaluation Reserves
6. P & L Account (profit)
7. USLas Quasi Equity
TERM LIABILITIES
7. Term Loans-Bank
8. Term Loans/Secured Loan-From Other Bank
9. Deposits payable after one year.
10.Deferred Payment Credits
11. Deferred Tax Liab.
12. Advance from Dealers/Others
13. Term Deposits
14. Debentures.
15. Unsecured Loans (term liab.)
16. Other Term Liabilities
Sub-Total
CURRENT LIABILITIES
17. Bank Borrowings --Total
a. ____ Bank
b. Other Bank
18. Short Term Borrowings from Others
Short Term Borrowings from Banks
19. Deposits
20. Bills payable for acceptance
21. Sundry Creditors-For Goods
-For Others
22. Provisions-For Tax
-For Others
23. Creditors for Capital Goods
24. Term Loan Instalments due / debentures etc
25. Other Current liabilities
Sub-Total--Total Current Liabilities
Total Outside Liabilities
Total Liabilities
PBS
31.03.2016
127.82
127.82
0.00
1182.75
1221.57
0.00
80.34
0.00
2612.48
132.82
132.82
0.00
1277.75
1301.92
0.00
59.95
0.00
2772.44
132.82
132.82
0.00
1277.75
1361.87
0.00
20.53
0.00
2792.97
132.82
132.82
0.00
1277.75
1382.40
0.00
58.15
0.00
2851.12
132.82
132.82
0
1277.75
1440.55
0
69.51
0.00
2920.63
132.82
132.82
0
1277.75
1510.06
0
105.43
0.00
3026.06
0.00
14.35
6.02
0.00
245.86
0.00
0.00
0.00
0.00
21.97
288.20
0.00
20.45
6.02
0.00
255.60
0.00
0.00
0.00
0.00
26.58
308.65
0.00
105.78
5.51
0.00
255.05
9.25
0.00
0.00
0.00
97.74
473.33
251.05
150.10
5.51
0.00
217.00
140.00
0.00
0.00
0.00
97.24
860.90
114.24
91.00
5.51
0.00
220.00
0.00
0.00
0.00
0.00
96.10
526.85
1.23
12.00
5.51
0.00
221.00
0.00
0.00
0.00
0.00
94.15
333.89
1950.35
1950.35
0.00
0.00
0.00
0.00
0.00
993.24
0.00
1988.78
1988.78
0.00
0.00
0.00
0.00
0.00
664.42
0.00
2195.65
2195.65
0.00
0.00
0.00
0.00
0.00
468.87
0.29
1800.00
1800.00
0.00
0.00
120.96
0.00
0.00
331.20
34.50
1800.00
1800.00
0.00
0.00
136.81
0.00
0.00
335.03
32.00
1800.00
1800.00
0.00
0.00
113.01
0.00
0.00
331.00
35.00
4.07
0.00
0.00
0.00
337.63
3285.29
3573.49
6185.97
0.00
0.00
0.00
0.00
189.09
2842.29
3150.94
5923.38
10.12
0.00
0.00
0.00
105.18
2780.11
3253.44
6046.41
30.11
0.00
0.00
0.00
108.34
2425.10
3286.00
6137.12
34.23
0.00
0.00
0.00
111.59
2449.66
2976.51
5897.13
51.93
0.00
0.00
0.00
113.82
2444.76
2778.65
5804.70
v
Particulars
ABS
31.03.2014
ABS
31.03.2015
PBS
31.03.2016
ASSETS
FIXED ASSETS
1.Gross Block
Less: Depreciation
Net Block
2. Capital Work In Progress
3. Adv.for Capital Goods
Sub-Total
Non-Current Assets
4. Investment in Associates Companies
5. Investment/ Deposit
6. Deferred Receivables
7. Goodwill/Misc.Exp/ Other non current ast.
8. Profit & Loss (loss)
9. Other Non-Current Assets
a.
Sub-Total
CURRENT ASSETS
10. Inventory
a. Raw Materials-Imported
- Indigenous
b. Work in Process - Goods in Transit
c. Finished Goods
d. Stores & Spares-Impored
-Indigenous
Sub-total
11. Sundry Debtors-Others
-More than six months
Total Receivables
12. Loans and Advances
Associate Companies
Others/Investments
13. Advances to supliers
14. Other Advances & Recoverable
15. Deposits
16. Cash and Bank Balances
Sub Total
17. Other Current Assets
a. Custom Duty Refundable
b. Prepaid Expenses
c.Int accrued but not due
d. Vat receivable
Total Current Assets
TOTAL ASSETS
Inventory & Debtors
CA other than Inv.+ Debtors
3357.08
919.41
2437.67
3632.83
1080.40
2552.43
3557.51
1264.04
2293.47
4585.83
1449.52
3136.31
4546.81
1636.85
2909.96
4659.40
1826.05
2833.35
2437.67
2552.43
2293.47
3136.31
2909.96
2833.35
0.00
844.78
0.00
0.00
40.00
899.59
0.00
0.00
40.00
903.78
0.00
0.00
40.00
9.78
0.00
0.00
40.00
9.78
0.00
0.00
40.00
9.78
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
844.78
939.59
943.78
49.78
49.78
49.78
1579.35
1313.69
1125.13
1236.41
1237.50
1226.03
295.21
237.78
178.04
232.10
242.50
231.50
1093.76
781.31
621.96
684.16
692.50
685.00
190.38
1579.35
1241.22
294.60
1313.69
1031.91
325.13
1125.13
1605.67
320.15
1236.41
1637.78
302.50
1237.50
1645.97
309.53
1226.03
1655.00
1241.22
1031.91
1605.67
1637.78
1645.97
1655.00
0.00
0.00
0.00
46.76
0.00
31.05
77.81
0.00
0.00
0.00
5.14
0.00
2903.52
6185.97
0.00
2820.57
82.95
0.00
0.00
0.00
46.69
0.00
38.16
84.85
0.00
0.00
0.00
0.91
0.00
2431.36
5923.38
0.00
2345.60
85.76
0.00
0.00
0.00
39.87
0.00
19.14
59.01
19.35
0.00
0.00
0.00
0.00
2809.16
6046.41
0.00
2730.80
78.36
0.00
0.00
0.00
26.24
0.00
50.60
76.84
0.00
0.00
0.00
0.00
0.00
2951.03
6137.12
0.00
2874.19
76.84
0.00
0.00
0.00
15.00
0.00
43.01
53.92
0.00
0.00
0.00
0.00
0.00
2937.39
5897.13
0.00
2883.47
53.92
0.00
0.00
0.00
25.00
0.00
15.54
40.54
0.00
0.00
0.00
0.00
0.00
2921.57
5804.70
0.00
2881.03
40.54
v
Particulars
ABS
ABS
Estimated
31.03.2014 31.03.2015 31.03.2016
127.82
2404.32
0.00
2532.14
-381.77
0.88
34729.77
30913.64
122.05
122.05
80.34
202.41
0.39
0.39
6.31
1.41
1.41
2.25
2.25
0.23
132.82
2579.67
0.00
2712.49
-410.93
0.86
29735.52
26472.18
70.23
70.23
59.95
160.99
0.27
0.27
7.51
1.16
1.16
2.32
2.32
0.20
132.82
2639.62
0.00
2772.44
29.05
1.01
20740.10
18436.92
30.65
30.65
20.53
183.64
0.17
0.17
11.91
1.17
1.17
3.56
3.56
0.10
132.82
2660.15
0.00
2792.97
525.93
1.22
21485.61
19099.10
88.26
88.26
58.15
185.48
0.46
0.46
9.42
1.18
1.18
6.48
6.48
0.27
132.82
2718.30
0.00
2851.12
487.74
1.20
22342.75
19860.78
103.74
103.74
69.51
187.33
0.52
0.52
9.06
1.04
1.04
3.97
3.97
0.31
132.82
2787.81
0.00
2920.63
476.81
1.20
23213.93
20655.05
157.36
157.36
105.43
189.20
0.76
0.76
8.71
0.95
0.95
2.51
2.51
0.45
LTS
LTU
Surplus/Deficit*#
Short Term Sources
Short Term uses
Surplus/Deficit#
NWC
ABS
31.03.2014
ABS
31.03.2015
PBS
31.03.2016
34729.77
30913.64
0.00
0.00
0.00
0.00
30107.14
30009.81
-381.77
29735.52
26472.18
0.00
0.00
0.00
0.00
25514.62
25827.07
-410.93
20740.10
18436.92
0.00
0.00
0.00
0.00
17710.71
17870.06
29.05
21485.61
19099.10
0.00
0.00
0.00
0.00
18539.90
18477.70
525.93
22342.75
19860.78
0.00
0.00
0.00
0.00
19219.57
19211.23
487.74
23213.93
20655.05
0.00
0.00
0.00
0.00
19956.55
19964.05
476.81
0.00
295.21
190.38
1093.76
190.38
1769.73
1241.22
0.00
77.81
2903.52
993.24
341.70
1334.94
1568.58
725.88
-381.77
1950.35
1950.35
0.00
0.00
237.78
294.60
781.31
294.60
1608.29
1031.91
0.00
84.85
2431.36
664.42
189.09
853.51
1577.85
607.84
-410.93
1988.78
1988.78
0.00
0.00
178.04
325.13
621.96
325.13
1450.26
1605.67
0.00
78.36
2809.16
469.16
115.30
584.46
2224.70
702.29
29.05
2195.65
2195.65
0.00
0.00
232.10
320.15
684.16
320.15
1556.56
1637.78
0.00
76.84
2951.03
365.70
259.41
625.10
2325.93
737.76
525.93
1800.00
1800.00
0.00
0.00
242.50
302.50
692.50
302.50
1540.00
1645.97
0.00
58.01
2937.39
367.03
282.63
649.66
2287.74
734.35
487.74
1800.00
1800.00
0.00
0.00
231.50
309.53
685.00
309.53
1535.56
1655.00
0.00
40.54
2921.57
366.00
278.76
644.76
2276.81
730.39
476.81
1800.00
1800.00
0.00
ABS
31.03.2014
ABS
31.03.2015
PBS
31.03.2016
2900.68
3282.45
-381.77
3081.09
3492.02
-410.93
3266.30
3237.25
29.05
3712.02
3186.09
525.93
3447.48
2959.74
487.74
3359.95
2883.13
476.81
3285.29
2903.52
381.77
-381.77
2842.29
2431.36
410.93
-410.93
2780.11
2809.16
-29.05
29.05
2425.10
2951.03
-525.93
525.93
2449.66
2937.39
-487.74
487.74
2444.76
2921.57
-476.81
476.81
v
Financial Parameters
CA
CL
Capital
Reserve & Surplus
Accumulated Losses
NPAT / Net Loss
TNW
USL
TOL
Debtors
Creditors
Sales
Other Income
Total Income
Depreciation for the year
Purchase
NWC
CR
DTR
Debtors : Sales (Days)
CTR
Creditors : Purchase ( Days )
Debt
Debt (Cons. USL as QE)
Equity (Cons.USL as QE)
Debt : Equity
Debt : Equity ( Cons. USL as QE)
TNW ( Cons.USL AS QE)
TOL ( Cons. USL as QE)
TOL : TNW
TOL : TNW ( Cons. USL as QE)
Net Profit : Sales ( in %)
Net Block
Receivables
Inventory / Stock
31.03.2011
2903.52
3285.29
127.82
2404.32
0.00
80.34
2612.48
0.00
3573.49
1241.22
993.24
34716.47
13.30
34729.77
202.41
0.00
-381.77
0.88
27.97
13
0.00
#DIV/0!
288.20
288.20
2612.48
0.11
0.11
2612.48
3573.49
1.37
1.37
0.23
2437.67
1241.22
1579.35
31.03.2015
2431.36
2842.29
132.82
2579.67
0.00
59.95
2772.44
0.00
3150.94
1031.91
664.42
29656.19
79.33
29735.52
160.99
0.00
-410.93
0.86
28.74
13
0.00
#DIV/0!
308.65
308.65
2772.44
0.11
0.11
2772.44
3150.94
1.14
1.14
0.20
2552.43
1031.91
1313.69
31.03.2016
2809.16
2780.11
132.82
2639.62
0.00
20.53
2792.97
0.00
3253.44
1605.67
469.16
20733.99
6.11
20740.10
183.64
0.00
29.05
1.01
12.91
28
0.00
#DIV/0!
473.33
473.33
2792.97
0.17
0.17
2792.97
3253.44
1.16
1.16
0.10
2293.47
1605.67
1125.13
v
PARAMETERS
Gross Sales
Net Sales
Raw Material Consumed
Imported
Indigenous
Stores and Spares
Cost of sales
NWC
CURRENT ASSETS
Raw Material
Imported
Indigenous
Stores and Spares
WIP
FG
Receivables
Other Current Assets
TOTAL CURRENT ASSETS
CURRENT LIABILITIES
Sundry Creditors
Current Liab. Other than Bank
Borrowings
WC Gap
25% CA
Act./Proj.NWC
MPBF
Bank Borrowings
Excess Finance
###31/03/2013 31/03/2014
###
###
###
###
###
###
###
###
20740.10
20740.10
0.00
0.00
0.00
0.00
17870.06
29.05
21485.61
21485.61
0.00
0.00
0.00
0.00
18477.70
525.93
###
###
###
###
###
###
###
###
###
###
0.00
178.04
325.13
0.00
621.96
1605.67
78.36
2809.16
2780.11
469.16
0.00
232.10
320.15
0.00
684.16
1637.78
76.84
2951.03
2425.10
365.70
###
###
###
###
###
###
###
584.46
2224.70
702.29
29.05
1522.41
2195.65
-673.24
625.10
2325.93
737.76
525.93
1588.17
1800.00
-211.83
MPBF
180000000
21600000
1250000
4097700
2513283
721336
48459630
22850000
25697700
24113283
40,000,000
Cumulative
37201473
34315493
31339326
28270153
25105069
21841076
18475083
15003903
11424248
7732729
3925850
122689
228.5
256.977
241.13283
12.00%
Int
40,000,000
37,151,473
34,217,491
31,195,490
28,082,829
24,876,787
21,574,565
18,173,276
14,669,948
11,061,521
7,344,840
3,516,660
-303,684
1200000
1114544.2
1026524.7
935864.7
842484.86
746303.62
647236.95
545198.28
440098.45
331845.62
220345.21
105499.79
-9110.5075
41,200,000 4048527
38,266,017 4048526
35,244,016 4048526
32,131,355 4048526
28,925,313 4048526
25,623,091 4048526
22,221,802 4048526
18,718,474 4048526
15,110,047 4048526
11,393,366 4048526
7,565,186 4048526
3,622,159 3925843
-312,794 48459630
37,151,473
34,217,491
31,195,490
28,082,829
24,876,787
21,574,565
18,173,276
14,669,948
11,061,521
7,344,840
3,516,660
-303,684
-48,772,424
12