Standalone Profit and Loss Statement IFB Inds

Mar-17 Mar-16
INCOME
Revenue From Operations [Gross] 1875.8 1612.49
Less: Excise/Sevice Tax/Other Levies 158.41 134.59
Revenue From Operations [Net] 1717.39 1477.9
Other Operating Revenues 23.26 23.04
Total Operating Revenues 1740.65 1500.94
Other Income 11.22 13.31
Total Revenue 1751.87 1514.25
EXPENSES
Cost Of Materials Consumed 711.86 590.35
Purchase Of Stock-In Trade 307.34 253.57
Changes In Inventories Of FG,WIP And Stock-In Trade -13.78 16.79
Employee Benefit Expenses 165.85 155.56
Finance Costs 3.17 2.22
Depreciation And Amortisation Expenses 43.63 45.37
Other Expenses 471.99 415.23
Total Expenses 1690.06 1479.09

Profit/Loss Before Exceptional, ExtraOrdinary Items And Tax 61.81 35.16

Profit/Loss Before Tax 61.81 35.16
Tax Expenses-Continued Operations
Current Tax 7.8 3.85
Less: MAT Credit Entitlement 0 0
Deferred Tax 3.04 -0.05
Tax For Earlier Years 0 0
Total Tax Expenses 10.84 3.8
Profit/Loss After Tax And Before ExtraOrdinary Items 50.97 31.36
Extraordinary Items 0 0
Profit/Loss From Continuing Operations 50.97 31.36
Profit/Loss For The Period 50.97 31.36

OTHER ADDITIONAL INFORMATION

EARNINGS PER SHARE
Basic EPS (Rs.) 12.58 7.74
Diluted EPS (Rs.) 12.58 7.74

Standalone Balance Sheet IFB Inds Change S or U

Equity & Liabilities Mar-17 Mar-16
SHAREHOLDER'S FUNDS
Equity Share Capital 41.28 41.28 0
Total Share Capital 41.28 41.28 0
Revaluation Reserves 0 1.73 -1.73 U
Reserves and Surplus 426.29 375.32 50.97 S
Total Reserves and Surplus 426.29 377.05
Total Shareholders Funds 467.57 418.33
NON-CURRENT LIABILITIES 0
Long Term Borrowings 18.75 1 17.75 S
Deferred Tax Liabilities [Net] 28.84 25.8 3.04 S
Other Long Term Liabilities 8.86 9.15 -0.29 U
Long Term Provisions 30 29.25 0.75 S
Total Non-Current Liabilities 86.45 65.2
CURRENT LIABILITIES 0
Short Term Borrowings 3.48 15.4 -11.92 U
Trade Payables 263.13 226.63 36.5 S
Other Current Liabilities 83.66 59.93 23.73 S
Short Term Provisions 5.97 5.87 0.1 S
Total Current Liabilities 356.24 307.83
Total Capital And Liabilities 910.26 791.36
ASSETS
NON-CURRENT ASSETS
Tangible Assets 286.16 261.15 25.01 U
Intangible Assets 18.85 12.75 6.1 U
Capital Work-In-Progress 8.01 12.58 -4.57 S
Intangible Assets Under Development 5.88 11.19 -5.31 S
Fixed Assets 318.9 297.67
Non-Current Investments 12 0 12 U
Deferred Tax Assets [Net] 0 0 0
Long Term Loans And Advances 77.98 72.79 5.19 U
Other Non-Current Assets 0.01 0.01 0
Total Non-Current Assets 408.89 370.47
CURRENT ASSETS 0
Current Investments 49.09 16.85 32.24 U
Inventories 234.88 214.41 20.47 U
Trade Receivables 138.24 115.46 22.78 U
Cash And Cash Equivalents 46.38 48.16 -1.78
Short Term Loans And Advances 32.24 25.2 7.04 U
OtherCurrentAssets 0.54 0.81 -0.27 S
Total Current Assets 501.37 420.89
Total Assets 910.26 791.36
239.58
 Whirlpool I. Cash Flow Statement-Total Funds Basis
Mar-17 Mar-16 IFB Industries
Sources of Cash
4358.39 3854.17 Inc Reserves and Surplus
419.61 367.7 Inc Long Term Borrowings
3938.78 3486.47 Inc Deferred Tax Liabilities [Net]
1.99 1.65 Inc Long Term Provisions
3940.77 3488.12 Inc Trade Payables
72.99 54.17 Inc Other Current Liabilities
4013.76 3542.29 Inc Short Term Provisions
Dec Capital Work-In-Progress
1889.87 1620.03 Dec Intangible Assets Under Development
616.26 447.59 Dec OtherCurrentAssets
-196 -31.12
411.63 377.31
5.89 0.88
87.46 68.69
730.17 693.29
3545.28 3176.67
Uses of Cash
468.48 365.62 Dec Revaluation Reserves
468.48 365.62 DecOther Long Term Liabilities
Dec Short Term Borrowings
171.64 121.53 Inc Tangible Assets
0 0 Inc Intangible Assets
-17.59 -4.09 Inc Non-Current Investments
3.94 0 Inc Long Term Loans And Advances
157.99 117.43 Inc Current Investments
310.49 248.18 Inc Inventories
0 -0.8 Inc Trade Receivables
310.49 247.38 Inc Short Term Loans And Advances
310.49 247.38
Surplus/(deficit) =Sources of funds-Uses of Cash
Inc in Cash & BB (as per Balance Sheet)
II. Amplified FF Statements
24.47 19.5 IFB Industries
24.47 19.5 Sources of Cash

Whirlpool Change S or U
Mar-17 Mar-16

126.87 126.87 0
126.87 126.87 0
0 13.07 -13.07 U
1,356.19 1,023.22 332.97 S
1,356.19 1,036.29
1,483.06 1,163.16
0
0 0 0
0.00 0.00 0
13.73 9.02 4.71 S
125.43 80.35 45.08 S Uses of Cash
139.16 89.36
0
0.00 0.00 0
1,221.53 870.88 350.65 S
6.8 87.29 -80.49 U
25.58 42.22 -16.64 U
1,253.91 1,000.38
2,876.13 2,252.91

391.96 359.91 32.05 U

5.85 6.21 -0.36 S
29.54 36.66 -7.12 S
0
427.35 402.79 Surplus/(deficit) =Sources of cash-Uses of cash
129.68 0 129.68 U Inc in Cash & BB (as per Balance Sheet)
15.92 1.65 14.27 U
12.85 48.5 -35.65 S Exp inc in R&S =PAT-Div-DDT
57.09 0.4 56.69 U Actual inc (as per Balance Sheet)
642.89 453.33 Addl inc/(dec)=Actual Inc-Exp inc
0
0 0 0
888.76 683.51 205.25 U CF Statements-WC Basis
204.86 192.63 12.23 U Maruti Suzuki
1,058.95 856.3 202.65 Sources of WC
3.42 56.44 -53.02 S
77.25 10.7 66.55 U
2,233.24 1,799.58
2,876.13 2,252.91

Total sources of WC
Uses of WC for other than WC purposes
Total uses for Non-WC purpose
Funds available/(Released) for/from WC
Changes in WC components
Component

Net Change in WC
 Whirlpool
Sources of Cash
50.97 Inc Reserves and Surplus 332.97
17.75 Inc Other Long Term Liabilities 4.71
3.04 Inc Long Term Provisions 45.08
0.75 Inc Trade Payables 350.65
36.5 Dec Intangible Assets 0.36
23.73 Dec Capital Work-In-Progress 7.12
0.1 Dec Long Term Loans And Adva 35.65
4.57 Dec Short Term Loans And Adva 53.02
5.31
0.27

Total 142.99 829.56

Uses of Cash
1.73 Dec Revaluation Reserves 13.07
0.29 Dec Other Current Liabilities 80.49
11.92 Dec Short Term Provisions 16.64
25.01 Inc Tangible Assets 32.05
6.1 Inc Non-Current Investments 129.68
12 Inc Deferred Tax Assets [Net] 14.27
5.19 Inc Other Non-Current Assets 56.69
32.24 Inc Inventories 205.25
20.47 Inc Trade Receivables 12.23
22.78 Inc OtherCurrentAssets 66.55
7.04
Total 144.77 626.92
-1.78 202.64
-1.78 202.65

Whirlpool
Sources of Cash
 Uses of Cash

Total 0.0 0

Difference

CF Statements-WC Basis
M&M Ltd
Sources of WC

Uses of WC for other than WC purposes

 Changes in WC components
Change Impact on WC

Is there a case of short-term funds

diverted to long-term purpose?
Changes in Res & Surplus components
M&M Ltd
Mar-17 Mar-16 Change Mar-17 Mar-16 Change
0 0
ort-term funds
m purpose?