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Standalone Profit and Loss Statement

Net revenue from operations


Other income
Total Revenue
Expenses
Cost of material consumed
Purchase of stock-in-trade
Change in inventories of FG, WIP& stock-in-trade
Employee benefit expenses
Finance costs
Depreciation and amortisation
Other expenses
Cost of Mfd/purchased for own use
Total expenses
Profit before exceptional items and tax
Add: Exceptional items
PBT
Current tax
MAT credit availed of
Deferred tax (Net)
Net profit for the year
Dividend (%)
Dividend
Tax on Dividend
Per share data (in Rs.)
Dividend Per Share
Earnings per share
Book Value per share
Market price per share
Standalone Balance Sheet
Equity & Liabilities
Share capital
Reserves & Surplus
Total Shareholders' fund
Non-current Liabilities
Long term borrowings
Deferred tax liabilities (Net)
Other long term liabilities
Long term provisions
Current liabilities
Short term borrowings
Trade payables
Total outstanding duies of MSMEs
Total outstanding dues of other than MSMEs

Maruti Suzuki
Mar-16
57746.3
461.9
58208.2
35706.9
3126.4
6.9
1988.7
81.5
2823.9
7999.1
-60.2
51673.2
6535
0
6535
2041.4
0
-77.8
4571.4
700
1057.3
215.2
35
144.3
894.3
3719
Maruti Suzuki
Mar-16
151
26856.1
27007.1
0
474.1
122.4
302.1
898.6
77.4
53.3
6960
7013.3

Other current liabilities


Short term provisions
Total
Assets
Fixed Assets
Tangible assets
Intangible assets
Capital work in progress
Intangible assets under development

Non current investments


Long term loans and advances
Other non-current assets

Current Assets
Current investments
Inventories
Trade receivables
Cash and Bank Balances
Short term loans and advances
Other current assets
Total
NCA

2364.8
1834.5
11290
39195.7

12420.9
346.9
1006.9
0
13774.7
16912.7
1349.7
9
18271.4
32046.1
873
3132.1
1298.6
39.1
1556.5
250.2
7149.5
39195.6
-4140.5

Maruti Suzuki

Maruti Suzuki

Mar-15
49970.6
831.6
50802.2
32867.8
2665.2
-455.9
1606.6
206
2470.3
6643.1
-69.1
45934
4868.2
0
4868.2
1302.6
-70.4
-75.2
3711.2
500
755.2
100.7
25
117.8
784.9
3699

M&M
Mar-16 Mar-15
40884.9 38444.8
854.8
848.9
41739.7 39293.7
19373.2
10409.3
-215.8
2342.2
155.3
353.6
1108.6
4485.3
-79.26
37578.84
4160.86
68.74
4229.6
857.6
-52
256.8
3167.2
240
745.31
96

20272.5
7359.4
323.6
2316.9
214.3
974.9
4099.9
-100.9
35460.6
3833.1
335.72
4168.82
835.9
-92.7
104.6
3321.02
240
745.31
102

Table-1: Cash Flow Sta


Maruti Suzuki
Sources of Cash
1
2
3
4
5
6
7
8
9
10
11

Uses of Cash
1
2
3
4
5
6
7
8
9

12
12
51.8
54.4
718.8
637.6
1209
1187
M&M
Mar-15 Change
Mar-16 Mar-15
Surplus/(deficit) =Sour
151
0
296.32
295.7
0.62 Inc in Cash & BB (as pe
23553.2
3302.9 21410.9 18959.39 2451.51
23704.2
3302.9 21707.2 19255.1 2452.13 Table-2.Amplified CF St
0
0 Maruti Suzuki
144.8
-144.8 1495.42 2514.13 -1018.71 Sources of Cash
481
-6.9 1247.51
979.7
267.81
1
105.4
17
596.4
614.3
-17.9
2
292.6
9.5
672.14
607.3
64.84
3
1023.8
-125.2 4011.47 4715.43
-703.96
4
0
0
5
35.4
42
348.1
106.2
241.9
6
0
0
7
59
-5.7
121.7
79.5
42.2
8
5359.1
1600.9
6641.9
5285.9
1356
9
5418.1
1595.2
6763.6
5365.4
1398.2
10

2007.4
1360.4
8821.3
33549.3

11967
292.3
1882.8
0
14142.1
9817.6
1349.3
44.1
11211
25353.1
2996.4
2685.9
1069.8
18.3
1172.8
253
8196.2
33549.3
-625.1

357.4
474.1
2468.7
5646.4
0
0
453.9
54.6
-875.9
0
-367.4
0
7095.1
0
0.4
-35.1
7060.4
6693
0
-2123.4
446.2
228.8
20.8
383.7
-2.8
-1046.7
5646.3
-3515.4

2242.57
2041.1
1339.3
1461.4
10693.6
8974.1
36412.3 32944.6

6902.6
1050.3
234.9
1330.6
9518.4

5795.4
134
755.7
1423
8108.1

11144.7

11372.7

4057.4
3232.3
58.7
103.4
15260.8 14708.4
24779.2 22816.5
2375.7
1765.4
2687.9
2437.6
2512
2558
2297
2064.8
1179.3
773.1
581
529.3
11632.9 10128.2
36412.1 32944.7
939.33
1154.1

201.47
11
-122.1
12
1719.47
3467.64
0
0
1107.2 Uses of Cash
916.3
1
-520.8
2
-92.4
3
1410.3
4
0
5
-228
6
0
7
825.1
8
-44.7
9
552.4
10
1962.7
0
610.3 Surplus/(deficit) =Sour
250.3 Inc in Cash & BB (as pe
-46
232.2 Exp inc in R&S =PAT-Div-D
406.2 Actual inc (as per Balance
51.7 Addl inc/(dec)=Actual Inc1504.7
3467.4
-214.77
Maruti Suzuki
Sources of WC
1
2
3
4
5

Total sources of WC
Uses of WC for other th
1
2
3
4
5
6
Total uses for Non-WC

Funds available/(Relea
Changes in WC compon
Component
1
2
3
4
5
6
7
8
9
10
Net Dec in WC

able-1: Cash Flow Statements: Total Cash Basis


Maruti Suzuki
ources of Cash
Reserves & Surplus
Other long term liabilities
Long term provisions
Short term borrowings
Trade payables
Other current liabilities
Short term provisions
Capital work in progress
Other non-current assets
Current investments
Other current assets

Total

Uses of Cash
Long term borrowings
Deferred tax liabilities (Net)
Tangible assets
Intangible assets
Non current investments
Long term loans and advances
Inventories
Trade receivables
Short term loans and advances

Total
urplus/(deficit) =Sources of cash-Uses of cash
nc in Cash & BB (as per Balance Sheet)

able-2.Amplified CF Statements
Maruti Suzuki
ources of Cash
PAT
Other long term liabilities
Long term provisions
Short term borrowings
Trade payables
Other current liabilities
Short term provisions
Capital work in progress
Other non-current assets
Current investments

M&M Ltd
Sources of Cash
3302.9
1
17
2
9.5
3
42
4
1595.2
5
357.4
6
474.1
7
875.9
8
35.1
9
2123.4
10
2.8
11
12
12
14
8835.3
8835.3
Uses of Cash
144.8
1
6.9
2
453.9
3
54.6
4
7095.1
5
0.4
6
446.2
7
228.8
8
383.7
9
8814.4
10
8814.4
20.9

M&M Ltd
Sources of Cash
4571.4
1
17
2
9.5
3
42
4
1595.2
5
357.4
6
474.1
7
875.9
8
35.1
9
2123.4
10

Other current assets


Depreciation
SUM
Total

Uses of Cash
Long term borrowings
Deferred tax liabilities (Net)
Tangible assets
Intangible assets
Non current investments
Long term loans and advances
Inventories
Trade receivables
Short term loans and advances
Dividend plus Tax

Total
urplus/(deficit) =Sources of cash-Uses of cash
nc in Cash & BB (as per Balance Sheet)
Difference
xp inc in R&S =PAT-Div-DDT
ctual inc (as per Balance Sheet)
ddl inc/(dec)=Actual Inc-Exp inc

Table-4: CF Statements-WC Basis


Maruti Suzuki
ources of WC
Reserves & Surplus
Other long term liabilities
Long term provisions
Other non-current assets
Capital work in progress
SUM

otal sources of WC
Uses of WC for other than WC purposes
Long term borrowings
Deferred tax liabilities (Net)
Tangible assets
Intangible assets
Non current investments
Long term loans and advances
otal uses for Non-WC purpose

2.8
2823.9
12927.7

11
12
13

12927.7
Uses of Cash
144.8
1
6.9
2
0
3
54.6
4
7095.1
5
0.4
6
446.2
7
228.8
8
383.7
9
1272.5
10
9633
11
9633

3298.9
3302.9
4

M&M Ltd
Sources of WC
3302.9
1
17
2
9.5
3
35.1
4
875.9
5
6
4240.4
7
8
4240.4
Uses of WC for other than WC purpos
144.8
1
6.9
2
453.9
3
54.6
4
7095.1
5
0.4
7755.7

unds available/(Released) for/from WC


hanges in WC components
omponent
Short term borrowings
Trade payables
Other current liabilities
Short term provisions
Current investments
Other current assets
Inventories
Trade receivables
Short term loans and advances
Cash & Bank Balance
Net Dec in WC

-3515.3

Changes in WC components
Change
Impact on WC
42
1
1595.2
2
357.4
3
474.1
4
2123.4
5
2.8
6
446.2
7
228.8
8
383.7
9
20.9
10
-3515.3
Is there a case of short-ter
diverted to long-term purp

Share capital
Reserves & Surplus
Deferred tax liabilities
Long term provisions
Short term borrowings
Trade payables
Other current liabilities
Capital work in progres
Intangible assets und
Non current investmen
Other non-current asse
Trade receivables

Long term borrowings


Other long term liabilit
Short term provisions
Tangible assets
Intangible assets
Long term loans and a
Current investments
Inventories
Short term loans and
Other current assets

Share capital
PAT
Deferred tax liabilit
Long term provisions
Short term borrowings
Trade payables
Other current liabilities
Capital work in progres
Intangible assets und
Non current investmen

Note-1:
Definition of sources and uses of cash
0.62 Sources of cash
2451.51 Inc in liab & equity
Dec in assets
267.81 Required:
64.84 Based on the above definition , classify changes in all itmes, exce
into source/use of cash and complete table-1. As given in the tabl
241.9 11 and 14 sources of cash for Maruti and M&M, respectively. Sim
1398.2 cash for Maruti and M&M, respectively.
201.47 Sum of the sources and uses are given for self verificatio n
520.8
92.4
228
44.7
46
5558.25
5558.25

1018.71
17.9
122.1
1107.2
916.3
825.1
610.3 Note-2: In amplified cash flow statement, all the items of table-1
250.3 reserves & surplus change in fixed assets, remain same.
406.2 As, in general, change in res&surplus should be same as retained
51.7 instead of change in res & surplus, PAT is taken as source of cash
5325.81 and dividend (including DDT) is taken as use of cash. Similarly, ch
5325.81 fixed asset is samd as change in gross fixed assets less depreciat
232.44 in NFA change is GFA (NFA+Dep) is reported as use of cash and de
Table-3: Changes in Res & Surplus components
Maruti Suzuki
Mar-16
0.62 Capital Reserves
0
3167.2 Gen Reserves
2930.9
267.81 Sec Premium Reserve
424.1
64.84 Revaluation Reserves
0
241.9 Debenture redem Res
0
1398.2 Inv fluctuation res
0
201.47 Hedging res
7.2
520.8 ESOP Res
0
92.4 Forex Translation
0
228 P&L Sruplus
22578.6

Other non-current asse


44.7
Net Change
Trade receivables
46
Depreciation
1108.6 Note-3: Complete the details of Reserves& Surplus in table-3 by r
SUM
7382.54
7382.54

Long term borrowings


Other long term liabilit
Short term provisions
Tangible assets
Intangible assets
Long term loans and a
Current investments
Inventories
Short term loans and
Other current assets
Dividend plus Tax

Share capital
Reserves & Surplus
Deferred tax liabilities
Long term provisions
Intangible assets und
Non current investmen
Other non-current asse
Capital work in progres

C for other than WC purposes


Long term borrowings
Other long term liabilit
Tangible assets
Intangible assets
Long term loans and a

1018.71
17.9
122.1
0
916.3
825.1
610.3
250.3
406.2
51.7
841.31 Note-4: All the sources of long-term nature (non-current account r
5059.92 are sources available to meet working capital needs. All the uses
of long-term nature are uses of cash for non-working capital purp
between total sources and total uses should reflect the change in
during the year. Net changes in WC components should be same
2325.89 in WC.
2451.51 To complete table-4, copy all long term sources of cash and long
125.62 from table -1 under sourcs of WC and Uses of WC, respectively a
find the net diference, which is termed as funds available for WC
oro funds released from WC (if it is negative)
Now, copy all sources and uses of cash of sh
(change in current asset and current liability
Changes in WC components' and classify th
0.62
if the change results into decrease in NWC ,
2451.51
if the change results into increase in NWC.
267.81
If the sources of WC > uses of WC, it is case
64.84
thererore, sum of inc in WC components sho
92.4
sum of dec in WC WC components. Find the
228
this should be same as dif of sources and u
44.7
No of sources /uses of WC and no of change
520.8
Sum of the same are also given for self veri
3670.68
This statement help to find if short term fun
1018.71
diverted to fund long term assets.
17.9
1107.2
916.3
825.1
3885.21

-214.53
WC components
Impact
Short term borrowings
Trade payables
Other current liabilities
Trade receivables
Short term provisions
Current investments
Inventories
Short term loans and
Other current assets
Cash & Bank Balance

241.9
1398.2
201.47
46
122.1
610.3
250.3
406.2
51.7
232.44

s there a case of short-term funds


iverted to long-term purpose?

-214.53

sources and uses of cash


Uses of cash
Decrease in liab&equity
Inc in assets

finition , classify changes in all itmes, except Cash & BB,


and complete table-1. As given in the table there are
ash for Maruti and M&M, respectively. Similarly, there are 9 and 10 uses of
M, respectively.
d uses are given for self verificatio n

sh flow statement, all the items of table-1 , except change in


ange in fixed assets, remain same.
in res&surplus should be same as retained earnings,
s & surplus, PAT is taken as source of cash
g DDT) is taken as use of cash. Similarly, change in net
change in gross fixed assets less depreciation, instead of change
NFA+Dep) is reported as use of cash and depreciation is taken as source of cash. Based on these changes, co

Res & Surplus components


M&M Ltd
Mar-15 Change
Mar-16 Mar-15 Change
0
0
10.13
10.13
0
2473.8
457.1 1730.36 1730.44
-0.08
424.1
0 2334.02 2280.44
53.58
0
0
10.79
10.79
0
0
0
7.5
105.01
-97.51
0
0
0
64.59
-64.59
3.2
4
2.34
-18.53
20.87
0
0
147.92
106.59
41.33
0
0
-4.95
-79.58
74.63
19736.8
2841.8 17172.76 14749.51 2423.25 SUM

et Change

3302.9 21410.87 18959.39

2451.48

details of Reserves& Surplus in table-3 by referring to relevant notes to financial statements from the annual

of long-term nature (non-current account related)


o meet working capital needs. All the uses of cash
uses of cash for non-working capital purpose. Dif
and total uses should reflect the change in WC
anges in WC components should be same as net change

py all long term sources of cash and long term uses of cash
urcs of WC and Uses of WC, respectively and
which is termed as funds available for WC (if it is positive)
m WC (if it is negative)
ow, copy all sources and uses of cash of short-term natuire
change in current asset and current liability items, incl cash&BB) under
hanges in WC components' and classify the change as 'decrease'
the change results into decrease in NWC , similarly as 'increase'
the change results into increase in NWC.
the sources of WC > uses of WC, it is case of inc in NWC,
hererore, sum of inc in WC components should be more than
um of dec in WC WC components. Find the diference ,
his should be same as dif of sources and uses of WC
o of sources /uses of WC and no of changes in WC components are given in table.
um of the same are also given for self verification.

his statement help to find if short term funds are


iverted to fund long term assets.

d on these changes, complete table-2 to prepare Amplified CF Statement.

2451.48

ments from the annual reports of Maruti and M&M

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