Financial Reporting and Analysis

1/7/2021
Income Statement 1 Learning to Analyze Statements
Position Statement 2 Investment Opportunities
CFS 3 Bonus/ Dividend/ Capital Appre.
FFS 4 Reading and Understanding M.Comm.
5 Possiblie M& A/ Take Over Candidate

Liabilities 2007 2008

Equity share capital 3,00,000 4,00,000
Pref. share capital 1,50,000 1,00,000
General Reserve 40,000 70,000
Profit and loss A/c 30,000 48,000
Proposed dividend 42,000 50,000
W.C. Creditors 55,000 83,000
W.C. Bills payable 20,000 16,000
Prov.for taxation 40,000 50,000
6,77,000 8,17,000

Additional Information:
a)      Depreciation of Rs. 10,000 and Rs.20,000 have been charged on plant account and land and b
11
08
11 b)      An interim dividend of Rs. 20,000 has been paid in 2007-08
11 c)      Income tax Rs. 35,000 was paid during the year 2007-08.

1 Cash From Operating Activities

Net Income (48000 - 30000) 18000
Adj. Non Operating/ Non Cash Exp. &
Income
Add:
Depreciation on Plant & Building
(20000+10000) 30000
Transfer to Prov. For Tax. A/C 45000
Transfer to Gen. Reserve 30000
Transfer to Proposed Dividend A/C 28000
Goodwill W/O 25000
CFO before W.C. Adj. 176000
Working Capital Adjustments:
Add: DCA/ICL
Creditors 28000
Less: ICA/ DCL
Debtors -40000
Stock -32000
Bills Receivable -10000
Bills Payable -4000
CFO before Extraordinary Adj 118000
Less: Corporate Tax Paid -35000
 Net Cash from Operating Activities -A
2 83000
Calculation of Cash From Investing
Activities:
Sale of Land and Building 10000
Purchase of Plant and M/C -130000
Cash Flow from Investing Activities - B -120000
Cash from Financing Activities:
Issue of Eq. Share Capital 100000
Redemption of Pref. Share Capital -50000
Interim Dividend Paid -20000
3 Cash Flow from Financing Activities - C 30000
Net Cash from all Activities: (A+B+C) -7000
Add: Opening Cash & Bank Balance (15000+10000) 25000
Closing Balance of Cash & Bank Balance 18000

200000 42000
-20000 -20000
180000 22000
-10000 28000 P/L
170000 50000

1/8/2021
From the following Balance sheet of Brard Well & Co. Ltd. prepare statement of Cash Flow:
Liabilities 2002 Rs. 2003 Rs.
Equity Share Capital 15,000 20,000
Preference Share Capital 7,500 5,000
General Reserve 2,000 3,500
Profit and Loss A/c 1,500 2,400
Proposed Dividend 2,100 2,500
Trade Creditors 2,750 4,150
Bills Payable 1,000 800
Provision for Taxations 2,000 2,500
33,850 40,850

Additional Information:
1 Depreciation on Machinery of Rs. 500 during the year 2003.
2 Depreciation on Land and Building of Rs. 1,000 during the year
2003.
3 An interim dividend of Rs. 1,000 was paid during the year 2003.
4 Income Tax Rs. 1,750 was paid during the year 2003.

2100
-1000
1100 1400 P&L
2500
Land/ Building 10000
-1000
9000 -500 Sale
8500

Cash From Operating Activities

Net Income (2400-1500) 900
Adj. Non Operating/ Non Cash Exp. &
Income
Add:
Depreciation on Plant & Building
(500+1000) 1500
Transfer to Prov. For Tax. A/C 2250
Transfer to Gen. Reserve 1500
Transfer to Proposed Dividend A/C 1400
Goodwill W/O 1250
CFO before W.C. Adj. 8800
Working Capital Adjustments:
Add: DCA/ICL
Creditors 1400
Less: ICA/ DCL
Debtors -2000
Stock -1600
Bills Receivable -500
Bills Payable -200
CFO before Extraordinary Adj 5900
Less: Corporate Tax Paid -1750

Net Cash from Operating Activities -A

4150
Calculation of Cash From Investing
Activities:
Sale of Land and Building 500
Purchase of Plant and M/C -6500
Cash Flow from Investing Activities - B -6000
Cash from Financing Activities:
Issue of Eq. Share Capital 5000
Redemption of Pref. Share Capital -2500
Interim Dividend Paid -1000
Cash Flow from Financing Activities - C 1500
Net Cash from all Activities: (A+B+C) -350
Add: Opening Cash & Bank Balance (750+500) 1250
Closing Balance of Cash & Bank Balance 900

1/9/2021
From the following Balance Sheet of Ram & Co. Ltd., you are
required to prepare Cash Flow Statement:
 Assets 2002 Rs. 2003 Rs.

Goodwill 20,000 10,000

Land & Buildings 40,000 81,200

Stock 98,400 85,400

Trade Debtors 29,800 35,400
Bank Balances 18,000 Nil

2,06,200 2,12,000

Liabilities 2002 Rs. 2003 Rs.

Share Capital 140,000 148000
Debentures 24,000 12,000
Trade Creditors 20,720 23,680
Profit and Loss A/c 20,080 21,120
Provision for Doubtful Debts 1,400 1,600
Bank Overdraft Nil 5,600

2,06,200 2,12,000

Additional Information

a)      During the year a building costing of Rs. 41,200 was

purchased.

b)      Goodwill written off Rs. 10,000.

11 c)      Dividend of Rs. 7,000 has been paid during the year 2003.
d)     Debenture loan of Rs. 1,2000 was repaid during the year 2003.
e)      An overdraft of Rs. 5,600 availed during the year 2003.
1/14/2021
The following are the summarized Balance sheet of PH & Co. Ltd.
8.30-9.30 am
You are required to prepare the Cash Flow Statement:
Assets 2002 Rs. 2003 Rs.
Land and Buildings 100000 95,000
Machinery 75,000 84,500
Stock 50,000 37,000
Sundry Debtors 40,000 32,100
Cash Balances 250 300
Bank Balances -- 4,000
Good will -- 2,500
2,65,250 2,55,400
Liabilities 2002 Rs. 2003 Rs.
Share Capital 100000 125000
General Reserve 25,000 30,000
Profit and Loss /A/c 15,250 15,400
Long-Term Loan 35,000 --
Trade Creditors 75,000 67,500
Provision for Taxation 15,000 17,500
2,65,250 2,55,400
Additional Information:
During the year ended 31st December 2003:
11 a)      Dividend of Rs. 11,500 was paid.
b)      Assets of another company are purchased for a consideration of
Rs. 25,000 payable in shares.
c)      Purchase of Stock Rs. 10,000.
d)     Purchase of Machinery Rs. 12,500 on shares.
11 e)      Machinery was further purchased for Rs. 4,000 for cash.
11 f)       Depreciation written off of machinery Rs. 6,000.
11 g)      Income Tax-Provided during the year Rs. 16,500.
h)      Loss on sale of machinery Rs. 100 was written off to General
11
Reserve.

Cash From Operating Activities

Net Income (15400-15250) 150
Adj. Non Operating/ Non Cash Exp. &
Income
Transfer to G.R. 5100
Transfer to Prov. For Tax. 16500
Dividend Paid 11500
Depreciation on M/C 6000
CFO before W.C. Adj. 39250
Working Capital Adjustments:
Add: DCA/ICL
Stock 23000
 Debtors 7900
Less: ICA/ DCL
Decrease in Crditors -7500
CFO before Extraordinary Adj 62650
Less: Corporate Tax Paid -14000

Net Cash from Operating Activities -A

48650
Calculation of Cash From Investing
Activities:
Sale of land & Building 5000
Purchase of M/C -4000
Sale of M/C 900
Cash Flow from Investing Activities - B 1900
Cash from Financing Activities:
Repayment of Long Term Loan -35000
Proposed Dividend -11500
Cash Flow from Financing Activities - C -46500
Net Cash from all Activities: (A+B+C) 4050
Add: Opening Cash & Bank Balance 250
Closing Balance of Cash & Bank Balance 4300

1/15/2021
8.30-9.30 am The comparative balance sheet of RK Steels is as fallows prepare cash
flow statement on the basis of information supplied:
Liabilities 2011 2012
Share Capital 35,000 43,500
Retained Earnings 15,000 19,500
Debentures 22,000 22,000
Creditors 30,000 32,000
102,000 117,000
Assets 2011 2012
Land and Building 20,000 16,000
Plant and Machinery 15,000 17,000
Furniture 4,000 4,000
Total Cost 39,000 37,000
(-) Acc. Depreciation -5,000 -2,800
Total Book Value 34,000 34,200
Patents 1,000 900
Fict. Assets Discount on Debentures 2,000 1,800
Cash 40,000 44,400
Debtors 10,000 20,700
Inventories 15,000 15,000
102,000 117,000
a)      Profit for the year was Rs. 10,000
11 b)      A building that cost Rs. 4,000 and which had a book value of Rs. 1,000 was sold for Rs. 1,400.
11 c)      Depreciation charged for period was Rs. 800.
11 d)     Share issued amounted to Rs. 5,000
e)      Cash dividend of Rs. 2,000 and share dividend of Rs. 3,500 were declared and paid.
 Cash From Operating Activities
Net Income (19500-15000) 4500
Adj. Non Operating/ Non Cash Exp. &
Income
W/O of Discount on issue of Deb. 200
Patent W/O 100
Transfer to Acc. Dep. A/C 800
Less: Profit on sale of Building -400
Add: Dividend Paid (2000 + 3500) 5500
CFO before W.C. Adj. 10700
Working Capital Adjustments:
Add: DCA/ICL
Creditors 2000
Less: ICA/ DCL
Debtors -10700
CFO before Extraordinary Adj 2000
Less: Corporate Tax Paid 0

Net Cash from Operating Activities -A

2000
Calculation of Cash From Investing
Activities:
Sale of land & Building 1400
Purchase of Plant and M/C -2000
Cash Flow from Investing Activities - B -600
Cash from Financing Activities:
Issue of Shares 5000
Dividend Paid -2000
Cash Flow from Financing Activities - C 3000
Net Cash from all Activities: (A+B+C) 4400
Add: Opening Cash & Bank Balance 40000
Closing Balance of Cash & Bank Balance 44400

1/16/2021
The Balance Sheet of Nair & Co. Ltd as on 31st Dec. 2002 and
8.30-9.30 am
2003, you are required to prepare a Cash Flow Statement:
Liabilities 2002 2003
Share Capital 200000 320000
Profit & Loss A/c 140500 170600
Accumulated Depreciation 120000 80,000
Debenture 100000
Trade Creditors 56,000 96,000
6,16,500 6.66,600
Assets 2002 2003
Fixed Assets 304000 400000
Stock 186800 178400
Trade Debtors 61,600 42,200
Prepaid. Expenses 7,900 6,000
Bank Balances 56,200 40,000
 616500 6.66,600
Additional Information
a)      Profit earned during the year was Rs. 54,100.
11 b)      Depreciation charge Rs. 20,000.
11 c)      Cash dividend declared during the year Rs. 24,000.
d)     An addition to the building was made during the year at cost of
Rs. 1,56,000 and fully depreciated equipment costing Rs. 60,000
11 was discarded as no salvage being realized.

Calculation of CFO
P/L (170600-140500) 30100
Add: Non Op./Non Cash Exp.
Depreciation 20000
Dividend Paid 24000
CFO before W.C. Adj. 74100
Working Capital Adj.
Add: DCA / ICL
Stock 8400
Debtors 19,400
Prepaid Expenses 1,900
Creditors 40,000
CFO before Extra Ordinary Items 143800
Less: Tax Paid 0
Cash From Operating Activities (A) 143800
Calculation of Cash From Investing Act.
Purchase of Fixed Asset -156000
Cash From Investing Activities (B) -156000
Calculation of Cash From Financing Act.
Issue of Share Capital 120000
Redemption of Debentures -100000
Dividend Paid -24000
Cash from Financing Activities (~C) -4000
Cash from all Activities (A+B+C) -16200
Add: Opening Bal. of Cash/ Bank 56200
Closing Bal of Cash/ Bank 40000

1/21/2021

1/22/2021
 earning to Analyze Statements
nvestment Opportunities
Bonus/ Dividend/ Capital Appre.
Reading and Understanding M.Comm.
ossiblie M& A/ Take Over Candidate

Assets 2007 2008

Goodwill 1,15,000 90,000
Land and Building 2,00,000 1,70,000
Plant 80,000 2,00,000
Debtors 1,60,000 2,00,000 W.C
Stock 77,000 1,09,000 W.C
Bills Receivable 20,000 30,000 W.C
Cash in hand 15,000 10,000
Cash at Bank 10,000 8,000
6,77,000 8,17,000
25000 18000

charged on plant account and land and building account respectively in 2007-
007-08
-08.

Op 40000

Paid -35000
5000
Cl. 50000

Prov. For Tax

To Cash A/c 35000

To Bal. C/d 50000
85000

Prop. Div.

To Cash A/c 20000

To Bal. C/d 50000
70000

Op 42000
Paid -20000
22000
 Cl. 50000

40000 80000
-35000 -10000
5000 70000
45000 P/L 130000
50000 200000

d. prepare statement of Cash Flow:

Assets 2002 Rs. 2003 Rs.
Good Will 5,750 4,500
Land & Buildings 10,000 8500
Machinery 4,000 10,000
Trade Debtors 8,000 10,000
Stock 3,850 5,450
Bills Receivable 1,000 1,500
Cash in Hand 750 500
Cash at Bank 500 400
33,850 40,850

11
11
11
11

2000
-1750
250 2250 P&L
2500
Plant 4000
-500
3500 6500 Pur.
10000

1500

2400
900
Cash From
Operating
Activities
Net Income
(20080-21120) 1040
Adj. Non
Operating/ Non
Cash Exp. &
Income
Dividend Paid 7000
Goodwill W/O 10000
CFO before
W.C. Adj. 18040

Working Capital
Adjustments:

Add: DCA/ICL
Stock 13000
Creditors 2960
Prov. For
Doubtful Debts 200
Bank O.D. (Treated as C.L.) 5600

Less: ICA/ DCL

Trade Debtors -5600
CFO before
Extraordinary
Adj 34200
Less: Corporate
Tax Paid 0
Net Cash from
Operating
Activities -A 34200
Calculation of
Cash From
Investing
Activities:
Purchase of Building -41200

Cash Flow from Investing Activities - B -41200

Cash from Financing Activities:
Issue of Eq. Share Capital 8000
Redemption of Debentures -12000
Interim Dividend Paid -7000
Cash Flow from Financing Activities - C -11000
Net Cash from all Activities: (A+B+C) -18000
 Add: Opening Cash & Bank Balance 18000
Closing Balance of Cash & Bank Balance 0

Gen. Res. A/C

To M/C A/C 100 By Bal. b/d 25000
To Bal. c/d 30000 By P/L A/C 5100
30100 30100

Prov. For Tax. A/C

To Cash Tax Paid 14000 By Bal. b/d 15000
To Bal. c/d 17500 By P/L A/C 16500
31500 31500

Purchase Cons. 25000 Shares

Stock -10000
11 M/C -12500
Goodwill 2500 Excess
Machinary. A/C
To Bal. c/d 75000 By Dep. 6000
To Share Cap. 12500 By Cash (Sale) 900
To Cash A/C 4000 By (Loss on Sale) G.R. 100
By Bal. b/d 84500
91500 91500

Stock A/C
To Bal. c/d 50000 Diff. (Decrease) 23000
To Share Cap. 10000 By Bal. b/d 37000

60000 60000

OP. 50000
Sale 23000
Cl. (37000- 10000) 27000
 11500 9%
125000

4500

Buildings A/C
To Bal.b/d 20000 By Cash A/C 1400
To P/L A/C 400 By Dep. A/C 3000
By Bal. c/d 16000
20400 20400

Accumulated Depreciation A/C

To Building A/C 3000 By Bal. b/d 5000
To Bal.c/d 2800 By P/L A/C 800
5800 5800

e of Rs. 1,000 was sold for Rs. 1,400.

0 were declared and paid.

 Share Capital A/C
By Bal b/d 35000
By Cash A/C 5000
To Bal. c/d 43500 BY P/L (Bonus) 3500
43500 43500

30100
Accumulated Dep. A/C
To Fixed Asset (Dep. W/O) 60000 By Bal. c/d 120000
By P/L 20000
To Bal. c/d 80000
140000 140000

Fixed Asset A/C

To Bal.b/d 304000 By Asset Discarded 60000
To Cash A/C 156000
By Bal. c/d 400000
460000 460000
 200000
-20000
180000 -10000
170000

80000
-10000
70000 130000
200000

P/L
45000 Prov. Made

Prov. For Tax

By Bal C/d 40000

By P/L A/C 45000
85000

Prop. Div.

By Bal C/d 42000

By P/L A/C 28000
70000

P/L
28000 Prov. Made
P/L
Inv.
 Cash Flow Statement (As Per AS- 3 Indirect Method)
Cash flows from operating activities
Net Profit as per Profit and Loss A/c or
difference
between closing balance and opening *****
balance of Profit
and Loss A/c
Adjustments for:
Transfer to Reserve *****
W/o of G/W *****
W/o of Patents, Copy-Rights, Trade-
*****
Marks, Preliminary Expenses
W/o of discount on issue of share,
*****
debentures etc.
Depreciation for Current Year *****
Investment income *****
Interest expense *****
Profit / (Loss) on the sale of property, plant
*****
& equipment
Working capital changes:
(Increase) / Decrease in trade and other
*****
receivables
(Increase) / (Decrease) in inventories *****
Increase / (Decrease) in trade payables *****
Cash generated from operations *****
Interest paid *****
Income taxes paid *****
Dividends paid *****
Net cash from operating activities ***** ******

Cash flows from investing activities

Business acquisitions, net of cash acquired *****

Purchase of property, plant and equipment (*****)

Proceeds from sale of equipment *****

Acquisition of portfolio investments (*****)
Investment income *****
Net cash used in investing activities ***** ******
Cash flows from financing activities
Proceeds from issue of share capital *****
Proceeds from long-term borrowings *****
Payment of long-term borrowings (*****)
Net cash used in financing activities ***** ******
Net increase in cash and cash
******
equivalents

Cash and cash equivalents at beginning

******
of period
Cash and cash equivalents at end of
******
period
From the following Balance Sheet of Ra
Ltd., you are required to prepare Cash F
Statement:
Assets
Goodwill
Land & Buildings
Stock
Trade Debtors
Bank Balances

Liabilities
Share Capital
Debentures
Trade Creditors
Profit and Loss A/c
Provision for Doubtful
Debts
Bank Overdraft

Additional Information
a)      During the year a building costing o
was purchased.

b)      Goodwill written off Rs. 10,000.

c)      Dividend of Rs. 7,000 has been paid

year 2003.

d)     Debenture loan of Rs. 1,200 was rep

the year 2003.

e)      An overdraft of Rs. 5,600 availed du

year 2003.

The following are the summarized Balan

PH & Co. Ltd. You are required to prepa
Flow Statement:
Assets
Land and Buildings
Machinery
Stock
Sundry Debtors
Cash Balances
Bank Balances
Good will
Liabilities
Share Capital
General Reserve
Profit and Loss /lc
Long-Term Loan
Trade Creditors
Provision for Taxation

Additional Information:
During the year ended 31st December 20
a)      Dividend of Rs. 11,500 was paid.
b)      Assets of another company are purc
consideration of Rs. 25,000 payable in s
c)      Purchase of Stock Rs. 10,000.
d)     Purchase of Machinery Rs. 12,500 o
e)      Machinery was further purchased fo
for cash.
f)       Depreciation written off of machine
g)      Income tax-provided during the yea
h)      Loss on sale of machinery Rs. 100 w
off to General Reserve.

The comparative balance sheet of RK Steels

Liabilities
Share Capital
Retained Earnings
Discount on Debentures
Debentures
Creditors

Assets
Land and Building
Plant and Machinery
Furniture
Total Cost
(-) Acc. Depreciation
Total Book Value
Patents
Cash
Debtors
Inventories

a)      Profit for the year was Rs. 10,000

b)      A building that cost Rs. 4,000 and whi
c)      Depreciation charged for period was R
d)     Share issued amounted to Rs. 5,000
e)      Cash dividend of Rs. 2,000 and share d
The Balance Sheet of Nair & Co. Ltd as
2002 and 2003, you are required to prep
Flow Statement:
Liabilities
Share Capital
Profit & Loss A/c
Accumulated
Depreciation
Debenture
Trade Debtors

Assets
Fixed Assets
Stock
Trade Debtors
Prepaid. Expenses
Bank Balances

Additional Information
a)      Profit earned during the year was Rs
b)      Depreciation charge Rs. 20,000.
c)      Cash dividend declared during the y
d)     An addition to the building was mad
year at cost of Rs. 1,56,000 and fully de
equipment costing Rs. 60,000 was disca
salvage being realized.
wing Balance Sheet of Ram & Co.
equired to prepare Cash Flow

2002 Rs. 2003 Rs.

20,000 10,000
40,000 81,200
98,400 85,400
29,800 35,400
18,000 Nil
2,06,200 2,12,000
2002 Rs. 2003 Rs.
140,000 148000
24,000 12,000
20,720 23,680
20,080 21,120
1,400 1,600

Nil 5,600
2,06,200 2,12,000

year a building costing of Rs. 41,200

.

written off Rs. 10,000.

of Rs. 7,000 has been paid during the

loan of Rs. 1,200 was repaid during

aft of Rs. 5,600 availed during the

are the summarized Balance sheet of

You are required to prepare the Cash
t:
2002 Rs. 2003 Rs.
100000 95,000
75,000 84,500
50,000 37,000
40,000 32,100
250 300
-- 4,000
-- 2,500
 2,65,250 2,55,400
2002 Rs. 2003 Rs.
100000 125000
25,000 30,000
15,250 15,400
35,000 --
75,000 67,500
15,000 17,500
2,65,250 2,55,400
formation:
r ended 31st December 2003:
of Rs. 11,500 was paid.
another company are purchased for a
of Rs. 25,000 payable in shares.
f Stock Rs. 10,000.
f Machinery Rs. 12,500 on shares.
was further purchased for Rs. 4,000
on written off of machinery Rs. 6,000.
x-provided during the year Rs. 16,500.
le of machinery Rs. 100 was written
Reserve.

e balance sheet of RK Steels is as fallows prepare cash flow statement on the basis of information supplied:
2011 2012
35,000 43,500
15,000 19,500
-2,000 -1,800
22,000 22,000
30,000 32,000
1,00,000 115200
2011 2012
20,000 16,000
15,000 17,000
4,000 4,000
39,000 37,000
-5,000 -2,800
34,000 34,200
1,000 900
40,000 44,400
10,000 20,700
15,000 15,000
1,00,000 115,200
he year was Rs. 10,000
that cost Rs. 4,000 and which had a book value of Rs. 1,000 was sold for Rs. 1,400.
on charged for period was Rs. 800.
d amounted to Rs. 5,000
end of Rs. 2,000 and share dividend of Rs. 3,500 were declared and paid.
heet of Nair & Co. Ltd as on 31st Dec.
, you are required to prepare a Cash
t: 2002 2003
200000 320000
140500 170600
120000 80,000
100000
56,000 96,000
6,16,500 6.66,600
2002 2003
304000 400000
186800 178400
61,600 42,200
7,900 6,000
56,200 40,000
616500 6.66,600

ed during the year was Rs. 54,100.

on charge Rs. 20,000.
end declared during the year Rs. 24,000.
n to the building was made during the
Rs. 1,56,000 and fully depreciated
ting Rs. 60,000 was discarded as no
realized.
BALANCE SHEET OF ITC (in Rs. Cr.) Mar-20 Mar-19
12 mths 12 mths
EQUITIES AND LIABILITIES
SHAREHOLDER'S FUNDS
Equity Share Capital 1,229.22 1,225.86
TOTAL SHARE CAPITAL 1,229.22 1,225.86
Reserves and Surplus 60,777.76 54,725.99
TOTAL RESERVES AND SURPLUS 60,777.76 54,725.99
TOTAL SHAREHOLDERS FUNDS 64,029.16 57,949.79
NON-CURRENT LIABILITIES
Long Term Borrowings 5.63 7.89
Deferred Tax Liabilities [Net] 1,617.65 2,044.14
Other Long Term Liabilities 349.72 41.9
Long Term Provisions 143.79 132.64
TOTAL NON-CURRENT LIABILITIES 2,116.79 2,226.57
CURRENT LIABILITIES
Short Term Borrowings 0 0
Trade Payables 3,446.74 3,368.28
Other Current Liabilities 5,524.73 6,228.04
Short Term Provisions 117.94 25.24
TOTAL CURRENT LIABILITIES 9,089.41 9,621.56
TOTAL CAPITAL AND LIABILITIES 75,235.36 69,797.92
ASSETS
NON-CURRENT ASSETS
Tangible Assets 19,612.74 17,945.65
Intangible Assets 519.45 540.75
Capital Work-In-Progress 2,776.31 3,391.47
Other Assets 385.36 0
FIXED ASSETS 23,297.75 21,887.76
Non-Current Investments 13,455.59 14,071.45
Deferred Tax Assets [Net] 0 0
Long Term Loans And Advances 3.31 6.21
Other Non-Current Assets 1,971.80 4,263.54
TOTAL NON-CURRENT ASSETS 38,728.45 40,228.96
CURRENT ASSETS
Current Investments 17,175.02 12,506.55
Inventories 8,038.07 7,587.24
Trade Receivables 2,092.00 3,646.22
Short Term Loans And Advances 4.87 5.02
OtherCurrentAssets 2,353.68 2,055.20
Cash And Cash Equivalents 6,843.27 3,768.73
TOTAL CURRENT ASSETS 36,506.91 29,568.96
TOTAL ASSETS 75,235.36 69,797.92

* moneycontrol.com
 Mar-18
12 mths
Cash from Operating Act.:
P/L Bal. (Res. & Surp.) 6,051.77
Add: Non Op./ Non Cash Exp. 0
1,220.43
Less: Non Op. / Non Cash Income 0
1,220.43
Cash from Op. before W.C. Adj. 6,051.77
50,179.64
Working Capital Adj.:
50,179.64
Add: Decrease in C.A. 0
51,400.07
Add: Increase in C.L. 0
Less: Increase in C.A. -3,863.41
11.13
Less: Decrease in C.L. -532.15
1,917.94
Cash from Operating Activities 1,656.21
73.66
Cash From Investing Activities:
121.91
Sale of Non Current Assets 1,500.51
2,124.64
Cash From Investing Activities: 1,500.51
Cash from Financing Activities:
0
Issue of Share Capital 3.36
3,382.28
Repayment of Non Current Liab. -109.78
5,435.08
Cash from Financing Activities: -106.42
39.24
Cash from All Activities 3,050.30
8,856.60
Add: Opening bal of Cash/ Cash Eq. 3,768.73
62,381.31
6,819.03 -24.24

15,120.00
445.99
5,016.85
0
20,591.57
13,493.77
0
7.4
3,785.57
37,878.31

9,903.45
7,237.15
2,357.01
4.15
2,406.36

29,663.64 25,800.23 -3,863.41

24,503.00
62,381.31
Increase
 Comparative Financial Statement Analysis- ITC Ltd.

Increase/ Decrease
Durign 2020
PROFIT & LOSS ACCOUNT OF ITC (in Rs. Cr.) Mar-20 Mar-19 Amount
12 mths 12 mths
INCOME
REVENUE FROM OPERATIONS [GROSS] 46,323.72 45,221.41 1,102.31
Less: Excise/Sevice Tax/Other Levies 1,187.64 788.74 398.90
REVENUE FROM OPERATIONS [NET] 45,136.08 44,432.67 703.41
TOTAL OPERATING REVENUES 45,619.70 44,995.65 624.05
Other Income 3,013.66 2,484.54 529.12
TOTAL REVENUE 48,633.36 47,480.19 1,153.17
EXPENSES
Cost Of Materials Consumed 13,121.76 13,184.97 -63.21
Operating And Direct Expenses 0 0 0.00
Changes In Inventories Of FG,WIP And Stock-In Trade
-176.34 -180.14 3.80

Employee Benefit Expenses 2,658.21 2,728.44 -70.23

Finance Costs 55.72 34.19 21.53
Depreciation And Amortisation Expenses 1,563.27 1,311.70 251.57
Other Expenses 7,822.11 7,656.55 165.56
TOTAL EXPENSES 29,334.44 29,036.03 298.41
PROFIT/LOSS BEFORE EXCEPTIONAL,
EXTRAORDINARY ITEMS AND TAX 19,298.92 18,444.16 854.76

Exceptional Items -132.11 0 -132.11

PROFIT/LOSS BEFORE TAX 19,166.81 18,444.16 722.65
TAX EXPENSES-CONTINUED OPERATIONS
Current Tax 4,441.97 5,849.24 -1,407.27
Less: MAT Credit Entitlement 0 0 0.00
Deferred Tax -411.21 130.6 -541.81
Tax For Earlier Years 0 0 0.00
TOTAL TAX EXPENSES 4,030.76 5,979.84 -1,949.08
PROFIT/LOSS AFTER TAX AND BEFORE
EXTRAORDINARY ITEMS 15,136.05 12,464.32 2,671.73

PROFIT/LOSS FROM CONTINUING OPERATIONS

15,136.05 12,464.32 2,671.73

PROFIT/LOSS FOR THE PERIOD 15,136.05 12,464.32 2,671.73

Equity Share Dividend 7,048.71 6,285.21 763.50

Increase/ Decrease
Durign 2020
PROFIT & LOSS ACCOUNT OF ITC (in Rs. Cr.) Mar-18 Mar-17
12 mths 12 mths
INCOME
REVENUE FROM OPERATIONS [GROSS] 43,956.90 55,001.69
Less: Excise/Sevice Tax/Other Levies 3,702.23 15,359.78
REVENUE FROM OPERATIONS [NET] 40,254.67 39,641.91
TOTAL OPERATING REVENUES 40,627.54 40,088.68
Other Income 2,129.84 1,985.91
TOTAL REVENUE 42,757.38 42,074.59
EXPENSES
Cost Of Materials Consumed 11,756.21 11,765.56
Operating And Direct Expenses 0 0
Changes In Inventories Of FG,WIP And Stock-In Trade
1,041.85 644.17
Employee Benefit Expenses 2,487.46 2,444.31
Finance Costs 86.65 22.95
Depreciation And Amortisation Expenses 1,145.37 1,038.04
Other Expenses 6,809.06 7,090.03
TOTAL EXPENSES 26,318.58 26,571.63
PROFIT/LOSS BEFORE EXCEPTIONAL,
EXTRAORDINARY ITEMS AND TAX 16,438.80 15,502.96

Exceptional Items 412.9 0

PROFIT/LOSS BEFORE TAX 16,851.70 15,502.96
TAX EXPENSES-CONTINUED OPERATIONS
Current Tax 5,599.83 5,285.65
Less: MAT Credit Entitlement 0 0
Deferred Tax 28.62 16.41
Tax For Earlier Years 0 0
TOTAL TAX EXPENSES 5,628.45 5,302.06
PROFIT/LOSS AFTER TAX AND BEFORE
EXTRAORDINARY ITEMS 11,223.25 10,200.90

PROFIT/LOSS FROM CONTINUING OPERATIONS

11,223.25 10,200.90

PROFIT/LOSS FOR THE PERIOD 11,223.25 10,200.90

Equity Share Dividend 5,770.01 6,840.12

nalysis- ITC Ltd.
`+/-
Increase/ Decrease
Durign 2020 Investors Employees Society
%

2.44% Industry
50.57% Company
1.58% Economy
1.39%
21.30%
2.43%

-0.48%
#DIV/0!
-2.11%
-2.57%
62.97%
19.18%
2.16%
1.03%

4.63%

#DIV/0!
3.92%

-24.06%
#DIV/0!
-414.86%
#DIV/0!
-32.59%

21.44%

21.44%

21.44%

12.15%

`+/-
Increase/ Decrease
Durign 2020 Investors Employees Society
28/01/2021
9.45am - Financial Statements- LARSEN & TOUBRO (Consolidated)- (in Rs. Cr.)
10.45am
Mar-20 Mar-19 Mar-18
INCOME
REVENUE FROM OPERATIONS [GROSS] 144,308.05 133,342.20 118,087.06
Less: Excise/Sevice Tax/Other Levies 0 0 178.94
REVENUE FROM OPERATIONS [NET] 144,308.05 133,342.20 117,908.12
TOTAL OPERATING REVENUES 145,452.36 135,220.29 119,683.16
Other Income 2,360.90 1,836.53 1,412.03
TOTAL REVENUE 147,813.26 137,056.82 121,095.19
EXPENSES
Cost Of Materials Consumed 15,548.66 14,771.56 15,377.21
Operating And Direct Expenses 80,325.22 80,704.72 67,621.61
Employee Benefit Expenses 23,114.00 17,466.40 15,292.48
Finance Costs 2,796.66 1,802.55 1,538.52

Depreciation And Amortisation Expenses 2,462.27 1,923.03 1,928.73

Other Expenses 8,646.71 6,791.21 7,698.10

TOTAL EXPENSES 134,382.31 123,616.23 109,579.03
PROFIT/LOSS BEFORE EXCEPTIONAL,
13,430.95 13,440.59 11,516.16
EXTRAORDINARY ITEMS AND TAX
Exceptional Items 0 294.75 123
PROFIT/LOSS BEFORE TAX 13,430.95 13,735.34 11,639.16

TAX EXPENSES-CONTINUED OPERATIONS

Current Tax 3,564.58 4,402.95 3,732.27

Less: MAT Credit Entitlement 0 0 0
Deferred Tax -301.38 -335.86 -533.4
Other Direct Taxes 0 0 0
TOTAL TAX EXPENSES 3,263.20 4,067.09 3,198.87
PROFIT/LOSS AFTER TAX AND BEFORE
10,167.75 9,668.25 8,440.29
EXTRAORDINARY ITEMS
PROFIT/LOSS FROM CONTINUING
10,167.75 9,668.25 8,440.29
OPERATIONS
PROFIT/LOSS FOR THE PERIOD 10,822.32 10,237.58 8,440.29
Minority Interest -1,345.25 -1,311.45 -634.57
CONSOLIDATED PROFIT/LOSS AFTER MI AND
9,549.03 8,905.13 7,369.86
ASSOCIATES
OTHER ADDITIONAL INFORMATION
EARNINGS PER SHARE
Basic EPS (Rs.) 68 64 53
Diluted EPS (Rs.) 68 63 52
DIVIDEND AND DIVIDEND PERCENTAGE
Equity Share Dividend 3,929.61 0 0
Tax On Dividend 748.05 0 0
 Position Statement
Mar 20 Mar-19 Mar-18
EQUITIES AND LIABILITIES
SHAREHOLDER'S FUNDS
Equity Share Capital 280.78 280.55 280.27
Total Share Capital 280.78 280.55 280.27
Reserves and Surplus 66,040.95 61,604.00 55,219.96
Total Reserves and Surplus 66,040.95 61,604.00 55,219.96
Employees Stock Options 401.49 337.05 0
Total Shareholders Funds 66,723.22 62,221.60 55,500.23
Equity Share Application Money 0 0 3.56
Hybrid/Debt/Other Securities 0 153.2 153.2
Minority Interest 9,520.83 6,826.11 5,625.00
NON-CURRENT LIABILITIES
Long Term Borrowings 82,331.33 74,120.79 72,914.76
Deferred Tax Liabilities [Net] 1,453.04 311.13 637.92
Other Long Term Liabilities 2,673.83 355.38 421.92
Long Term Provisions 708.67 556.84 523.54
Total Non-Current Liabilities 87,166.87 75,344.14 74,498.14
CURRENT LIABILITIES
Short Term Borrowings 58,675.79 51,434.38 34,609.32
Trade Payables 43,643.93 42,994.81 37,794.96
Other Current Liabilities 39,658.64 36,929.69 34,385.19
Short Term Provisions 2,750.85 2,443.43 2,483.75
Total Current Liabilities 144,729.21 133,802.31 109,273.22
Total Capital And Liabilities 308,140.13 278,347.36 245,053.35
ASSETS
NON-CURRENT ASSETS
Tangible Assets 16,045.00 15,144.12 14,987.90
Intangible Assets 19,596.98 4,222.91 2,030.51
Capital Work-In-Progress 3,224.91 2,483.56 2,143.07
Intangible Assets Under Development 86.18 11,435.93 11,300.36
Fixed Assets 38,953.07 33,286.52 30,461.84
Non-Current Investments 7,347.73 6,960.93 5,847.06
Deferred Tax Assets [Net] 3,846.58 3,418.93 2,131.98
Long Term Loans And Advances 60,111.69 59,269.96 63,610.39
Other Non-Current Assets 7,179.77 6,792.67 5,202.06
Total Non-Current Assets 125,450.24 111,555.92 108,815.11
CURRENT ASSETS
Current Investments 12,699.75 13,946.17 9,464.25
Inventories 5,746.65 6,413.93 4,847.80
Trade Receivables 40,731.52 36,845.87 34,654.08
Cash And Cash Equivalents 15,117.78 11,726.24 8,032.53
Short Term Loans And Advances 42,439.42 43,157.51 27,007.73
OtherCurrentAssets 65,954.77 54,701.72 52,231.85
Total Current Assets 182,689.89 166,791.44 136,238.24
Total Assets 308,140.13 278,347.36 245,053.35
OTHER ADDITIONAL INFORMATION
CONTINGENT LIABILITIES, COMMITMENTS
Contingent Liabilities 23,291.73 35,753.08 24,550.82
BONUS DETAILS
Bonus Equity Share Capital 244.94 244.94 244.94
NON-CURRENT INVESTMENTS

Non-Current Investments Unquoted Book Value 4,496.72 4,318.64 3,359.47

CURRENT INVESTMENTS
Current Investments Unquoted Book Value 12,699.75 13,946.17 9,464.25
 Increase/ Decrease Increase/ Decrease
olidated)- (in Rs. Cr.) Durign 19-20
Investors Employees Society
Durign 18-19

Mar-17 Mar-16 Amount % Amount

108,586.72 100,885.70 10,965.85 8.22% 15,255.14

699.19 851.46 0.00 #DIV/0! -178.94
107,887.53 100,034.24 10,965.85 8.22% 15,434.08
109,311.81 101,123.88 10,232.07 7.57% 15,537.13
1,344.11 904.35 524.37 28.55% 5* 5* 5* 424.50
110,655.92 102,028.23 10,756.44 7.85% 15,961.63

14,320.98 13,729.98 777.10 5.26% -605.65

61,325.08 57,008.89 -379.50 -0.47% 13,083.11
13,853.97 13,330.84 5,647.60 32.33% 2,173.92
1,338.73 1,655.06 994.11 55.15% 264.03

2,369.93 1,786.73 539.24 28.04% -5.70

6,988.24 5,778.52 1,855.50 27.32% -906.89

101,889.99 94,102.83 10,766.08 8.71% 14,037.20

8,765.93 7,925.40 -9.64 -0.07% 1,924.43

121.43 94.22 -294.75 -100.00% 171.75

8,887.36 8,019.62 -304.39 -2.22% 2,096.18

2,834.35 2,817.69 -838.37 -19.04% 670.68

0 0
-827.76 -380.73 34.48 -10.27% 197.54
0 0
2,006.59 2,436.96 -803.89 -19.77% 868.22

6,880.77 5,582.66 499.50 5.17% 1,227.96

6,880.77 5,534.86 499.50 5.17% 1,227.96

6,880.77 5,534.86 584.74 5.71% 1,797.29

-444.27 -311.82 -33.80 2.58% -676.88

6,041.23 4,232.88 643.90 7.23% 1,535.27

43 45 4.00 6.25% 11.00

43 45 5.00 7.94% 11.00

0 0 3,929.61 #DIV/0! 0.00

0 0 748.05 #DIV/0! 0.00
 Mar-17 Mar-16

186.59 186.3 0.23 0.08% 0.28

186.59 186.3 0.23 0.08% 0.28
49,876.73 43,994.06 4,436.95 7.20% 6,384.04
49,876.73 43,994.06 4,436.95 7.20% 6,384.04
0 0 64.44 19.12% 337.05
50,063.32 44,180.36 4,501.62 7.23% 6,721.37
0 0 -3.56
153.2 0 -153.20 -100.00% 0.00
3,563.60 2,892.84 2,694.72 39.48% 1,201.11

67,340.58 61,223.84 8,210.54 11.08% 1,206.03

610.95 635.48 1,141.91 367.02% -326.79
398.23 322.54 2,318.45 652.39% -66.54
526.6 424.66 151.83 27.27% 33.30
68,876.36 62,606.52 11,822.73 15.69% 846.00
0.00
26,613.37 26,911.65 7,241.41 14.08% 16,825.06
30,294.86 27,003.56 649.12 1.51% 5,199.85
29,949.08 28,827.70 2,728.95 7.39% 2,544.50
2,667.81 2,303.52 307.42 12.58% -40.32
89,525.12 85,046.43 10,926.90 8.17% 24,529.09
212,181.60 194,726.15 29,792.77 10.70% 33,294.01

14,846.23 16,558.17 900.88 5.95% 156.22

432.22 556.57 15,374.07 364.06% 2,192.40
1,944.71 1,790.53 741.35 29.85% 340.49
11,353.23 9,183.92 -11,349.75 -99.25% 135.57
28,576.39 28,089.19 5,666.55 17.02% 2,824.68
5,452.80 3,584.89 386.80 5.56% 1,113.87
1,736.15 1,371.91 427.65 12.51% 1,286.95
48,621.24 48,925.92 841.73 1.42% -4,340.43
4,555.11 3,854.73 387.10 5.70% 1,590.61
90,340.35 87,273.60 13,894.32 12.46% 2,740.81
0.00 #DIV/0!
14,300.22 7,494.19 -1,246.42 -8.94% 4,481.92
4,139.74 4,854.21 -667.28 -10.40% 1,566.13
28,688.97 26,024.98 3,885.65 10.55% 2,191.79
5,305.96 5,389.91 3,391.54 28.92% 3,693.71
25,413.83 19,357.48 -718.09 -1.66% 16,149.78
43,992.53 44,331.78 11,253.05 20.57% 2,469.87
121,841.25 107,452.55 15,898.45 9.53% 30,553.20
212,181.60 194,726.15 29,792.77 10.70% 33,294.01
24,141.31 23,594.20 -12,461.35 -34.85% 11,202.26

151.59 151.59

2,679.90 2,327.01 178.08 4.12% 959.17

14,300.22 7,494.19 -1,246.42 -8.94% 4,481.92

Increase/ Decrease Increase/ Decrease
Investors Employees Society Investors Employees Society
Durign 18-19 Durign 17-18

% Amount %

12.92% 9,500.34 8.75%

-100.00% -520.25 -74.41%
13.09% 10,020.59 9.29%
12.98% 10,371.35 9.49%
30.06% 5* 5* 5* 67.92 5.05%
13.18% 10,439.27 9.43%

-3.94% 1,056.23 7.38%

19.35% 6,296.53 10.27%
14.22% 1,438.51 10.38%
17.16% 199.79 14.92%

-0.30% -441.20 -18.62%

-11.78% 709.86 10.16%

12.81% 7,689.04 7.55%

16.71% 2,750.23 31.37%

139.63% 1.57 1.29%

18.01% 2,751.80 30.96%

0.00 #DIV/0!

17.97% 897.92 31.68%

-37.03% 294.36 -35.56%

27.14% 1,192.28 59.42%

14.55% 1,559.52 22.66%

14.55% 1,559.52 22.66%

21.29% 1,559.52 22.66%

106.67% -190.30 42.83%

20.83% 1,328.63 21.99%

20.75% 10.00 23.26%

21.15% 9.00 20.93%

#DIV/0!
#DIV/0!
 0.10% 93.68 50.21%
0.10% 93.68 50.21%
11.56% 5,343.23 10.71%
11.56% 5,343.23 10.71%
#DIV/0!
12.11% 5,436.91 10.86%
-100.00% 3.56 #DIV/0!
0.00%
21.35% 2,061.40 57.85%

1.65% 5,574.18 8.28%

-51.23% 26.97 4.41%
-15.77% 23.69 5.95%
6.36% -3.06 -0.58%
1.14% 5,621.78 8.16%
#DIV/0!
48.61% 7,995.95 30.04%
13.76% 7,500.10 24.76%
7.40% 4,436.11 14.81%
-1.62% -184.06 -6.90%
22.45% 19,748.10 22.06%
13.59% 32,871.75 15.49%

1.04% 141.67 0.95%

107.97% 1,598.29 369.79%
15.89% 198.36 10.20%
1.20% -52.87 -0.47%
9.27% 1,885.45 6.60%
19.05% 394.26 7.23%
60.36% 395.83 22.80%
-6.82% 14,989.15 30.83%
30.58% 646.95 14.20%
2.52% 18,474.76 20.45%

47.36% -4,835.97 -33.82%

32.31% 708.06 17.10%
6.32% 5,965.11 20.79%
45.98% 2,726.57 51.39%
59.80% 1,593.90 6.27%
4.73% 8,239.32 18.73%
22.43% 14,396.99 11.82%
13.59% 32,871.75 15.49%
45.63% 409.51 1.70%

93.35 61.58%

28.55% 679.57 25.36%

47.36% -4,835.97 -33.82%

Increase/ Decrease
Investors Employees Society
Durign 16-17

Amount %

7,701.02 7.63%
-152.27 -17.88%
7,853.29 7.85%
8,187.93 8.10%
439.76 48.63% 5* 5* 5*
8,627.69 8.46%

591.00 4.30%
4,316.19 7.57%
523.13 3.92%
-316.33 -19.11%

583.20 32.64%

1,209.72 20.93%
7,787.16 8.28%

840.53 10.61%

27.21 28.88%
867.74 10.82%

16.66 0.59%

-447.03 117.41%

-430.37 -17.66%

1,298.11 23.25%

1,345.91 24.32%

1,345.91 24.32%
-132.45 42.48%

1,808.35 42.72%

-2.00 -4.44%
-2.00 -4.44%
 0.29 0.16%
0.29 0.16%
5,882.67 13.37%
5,882.67 13.37%

5,882.96 13.32%

153.20 #DIV/0!
670.76 23.19%

6,116.74 9.99%
-24.53 -3.86%
75.69 23.47%
101.94 24.01%
6,269.84 10.01%

-298.28 -1.11%
3,291.30 12.19%
1,121.38 3.89%
364.29 15.81%
4,478.69 5.27%
17,455.45 8.96%

-1,711.94 -10.34%
-124.35 -22.34%
154.18 8.61%
2,169.31 23.62%
487.20 1.73%
1,867.91 52.11%
364.24 26.55%
-304.68 -0.62%
700.38 18.17%
3,066.75 3.51%

6,806.03 90.82%
-714.47 -14.72%
2,663.99 10.24%
-83.95 -1.56%
6,056.35 31.29%
-339.25 -0.77%
14,388.70 13.39%
17,455.45 8.96%
 547.11 2.32%

352.89 15.16%

6,806.03 90.82%
BALANCE SHEET OF RELIANCE Mar-20 Mar-19 Mar-18
INDUSTRIES (in Rs. Cr.)
12 mths 12 mths 12 mths
EQUITIES AND LIABILITIES
SHAREHOLDER'S FUNDS
Equity Share Capital 6,339.00 5,926.00 5,922.00
TOTAL SHARE CAPITAL 6,339.00 5,926.00 5,922.00
Reserves and Surplus 446,992.00 381,186.00 287,569.00
TOTAL RESERVES AND SURPLUS 446,992.00 381,186.00 287,569.00
TOTAL SHAREHOLDERS FUNDS 453,331.00 387,112.00 293,491.00
Minority Interest 8,016.00 8,280.00 3,539.00
NON-CURRENT LIABILITIES
Long Term Borrowings 197,631.00 207,506.00 144,175.00
Deferred Tax Liabilities [Net] 54,123.00 49,923.00 29,618.00
Other Long Term Liabilities 38,108.00 29,407.00 28,752.00
Long Term Provisions 1,790.00 2,856.00 2,906.00
TOTAL NON-CURRENT LIABILITIES 291,652.00 289,692.00 205,451.00
CURRENT LIABILITIES
Short Term Borrowings 93,786.00 64,436.00 37,429.00
Trade Payables 96,799.00 108,309.00 106,861.00
Other Current Liabilities 220,441.00 143,251.00 168,330.00
Short Term Provisions 1,890.00 1,326.00 1,232.00
TOTAL CURRENT LIABILITIES 412,916.00 317,322.00 313,852.00
TOTAL CAPITAL AND LIABILITIES 1,165,915.00 1,002,406.00 816,348.00
ASSETS
NON-CURRENT ASSETS
Tangible Assets 435,920.00 302,115.00 316,031.00
Intangible Assets 86,479.00 84,262.00 82,041.00
Capital Work-In-Progress 59,096.00 150,178.00 166,220.00
FIXED ASSETS 631,505.00 565,840.00 585,094.00
Non-Current Investments 203,852.00 164,612.00 25,259.00
Deferred Tax Assets [Net] 2,900.00 4,776.00 5,075.00
Long Term Loans And Advances 21,732.00 5,452.00 2,668.00
Other Non-Current Assets 37,407.00 17,676.00 8,653.00
TOTAL NON-CURRENT ASSETS 907,655.00 770,353.00 632,562.00
CURRENT ASSETS
Current Investments 72,915.00 71,023.00 57,603.00
Inventories 73,903.00 67,561.00 60,837.00
Trade Receivables 19,656.00 30,089.00 17,555.00
Cash And Cash Equivalents 30,920.00 11,081.00 4,255.00
Short Term Loans And Advances 669 545 2,327.00
OtherCurrentAssets 60,197.00 51,754.00 41,209.00
TOTAL CURRENT ASSETS 258,260.00 232,053.00 183,786.00
TOTAL ASSETS 1,165,915.00 1,002,406.00 816,348.00
OTHER ADDITIONAL INFORMATION
CONTINGENT LIABILITIES,
COMMITMENTS
Contingent Liabilities 54,891.00 50,904.00 60,997.00
BONUS DETAILS
Bonus Equity Share Capital 5,188.89 5,188.89 5,188.89
NON-CURRENT INVESTMENTS
Non-Current Investments Quoted Market 0 0 0
Value
Non-Current Investments Unquoted Book 174,448.00 143,718.00 0
Value
CURRENT INVESTMENTS
Current Investments Quoted Market Value 0 0 0

Current Investments Unquoted Book Value 40,993.00 44,706.00 0

Consolidated Profit & Loss account ------------------- in Rs. Cr. -------------------

Mar 20 Mar-19 Mar-18

INCOME
Revenue From Operations [Gross] 659,205.00 625,212.00 430,731.00
Less: Excise/Sevice Tax/Other Levies 62,462.00 56,003.00 39,054.00
Revenue From Operations [Net] 596,743.00 569,209.00 391,677.00
Total Operating Revenues 596,743.00 569,209.00 391,677.00
Other Income 13,956.00 8,386.00 9,949.00
Total Revenue 610,699.00 577,595.00 401,626.00
EXPENSES
Cost Of Materials Consumed 260,621.00 275,237.00 207,448.00
Purchase Of Stock-In Trade 149,667.00 123,930.00 68,628.00
Operating And Direct Expenses 24,155.00 28,360.00 0
Changes In Inventories Of FG,WIP And Stock-In
-5,048.00 -4,680.00 -8,610.00
Trade
Employee Benefit Expenses 14,075.00 12,488.00 9,523.00
Finance Costs 22,027.00 16,495.00 8,052.00
Depreciation And Amortisation Expenses 22,203.00 20,934.00 16,706.00
Other Expenses 65,056.00 49,707.00 50,512.00
Total Expenses 552,756.00 522,471.00 352,259.00
Profit/Loss Before Exceptional, ExtraOrdinary
57,943.00 55,124.00 49,367.00
Items And Tax
Exceptional Items -4,444.00 0 0
Profit/Loss Before Tax 55,124.00 49,367.00
Tax Expenses-Continued Operations
Current Tax 8,630.00 11,683.00 10,098.00
Deferred Tax 5,096.00 3,707.00 3,248.00
Total Tax Expenses 13,726.00 15,390.00 13,346.00
Profit/Loss After Tax And Before ExtraOrdinary
39,773.00 39,734.00 36,021.00
Items
Profit/Loss From Continuing Operations 39,773.00 39,734.00 36,021.00
Profit/Loss For The Period 39,773.00 39,734.00 36,021.00
Minority Interest -526 -249 -5
Share Of Profit/Loss Of Associates 107 103 59

Consolidated Profit/Loss After MI And Associates 39,354.00 39,588.00 36,075.00

OTHER ADDITIONAL INFORMATION

EARNINGS PER SHARE
Basic EPS (Rs.) 63 67 61
Diluted EPS (Rs.) 63 67 61
DIVIDEND AND DIVIDEND PERCENTAGE
Equity Share Dividend 3,852.00 3,554.00 3,255.00
Tax On Dividend 732 728 661

Liquidity Ratio = LA/ CL 0.45 0.52 0.39

Current Ratio= CA/CL 0.63 0.73 0.59

Abs. Liquidity Ratio = Abs. Liq. Asset/ CL 0.25 0.26 0.20

Debt Equity Ratio = LTD/ Sh.H. Fund 0.64 0.75 0.70

Proprietory Ratio = Prop. Fund/ Total Real

Assets
0.39 0.39 0.36

Interest Cover Ratio= EBITDA/Intt. 4.64 5.61 9.21

Inventory Turnover = Sales/ Avg. Inv. 8.44 8.87 7.14

Debtors Turnover = Turnover/ Avg. Deb. 6.00 5.97 7.61

Debt Collection Period= 365/ Deb. Turnover 60.85 61.10 47.96

Creditors Turnover =
Net Cr. Purchases/ Avg. Creditors 0.36 0.29 0.19

Average Payment Period = 365/ Cr. Turnover 1000 1267 1951

Sale to Capital Employed = Sales/ Cap. Emp. 0.96 1.00 0.92

Fixed Asset to LTF= FA/LTF 0.9116721298 0.66455407812 0.202749074

FA to T/O = Turnover/ FA 1.02 1.3 0.89

ROTA = NPAT/ Total Real Asset 0.03411312145 0.03963862946 0.0441245645

Return on Shareholders Fund= NPAT/ Sh. Fund 0.0877350104 0.10264212941 0.1227328947

ROCE= NP/ Cap. Emp. 0.08 0.09 0.11

Operating Ratio:
Material Cost Ratio= Material Con./ Nes Sales 0.43673909874 0.48354295171 0.5296404946

EPS = PAT& PD/ No. of Eq. Shares 63 67 61

Cash EPS= (PAT& PD + Dep.)/No. of Eq. Sh. 126.43 128.35 111.57

Dividend Yield = DPS/ MPS 0.31 0.31 0.28

PE = MPS/ EPS 31.19 29.19 32.17

B.V. = Shareholders Fund / No. of Eq. 715.15 653.24 495.59

P/ BV = MPS/ BVPS 2.74 3.00 3.95

 Mar-17 Mar-16

12 mths 12 mths

2,959.00 2,948.00
2,959.00 2,948.00
259,876.00 227,765.00
260,746.00 228,600.00
263,705.00 231,548.00
2,917.00 3,356.00

152,148.00 141,647.00
26,735.00 20,494.00
29,162.00 15,559.00
2,353.00 1,231.00
210,398.00 178,931.00

31,528.00 23,545.00
76,595.00 60,296.00
125,423.00 99,538.00
1,769.00 1,775.00
235,315.00 185,154.00
712,339.00 598,997.00

170,483.00 157,825.00
23,151.00 22,831.00
250,377.00 170,397.00
518,471.00 409,353.00
25,639.00 41,512.00
5,537.00 0
2,708.00 2,032.00
8,279.00 14,061.00
565,526.00 471,212.00

57,260.00 42,503.00
48,951.00 46,486.00
8,177.00 4,465.00
3,023.00 11,869.00
996 0
28,406.00 22,462.00
146,813.00 127,785.00
712,339.00 598,997.00
 76,941.00 71,110.00

2,108.56 2,108.56

0 0

0 1,416.00

0 0

0 32,549.00

Rs. Cr. -------------------

Mar-17 Mar-16

330,180.00 293,298.00
24,798.00 19,299.00
305,382.00 273,999.00
305,382.00 273,999.00
9,443.00 12,053.00
314,825.00 286,052.00

175,087.00 158,199.00
42,431.00 28,055.00
0 18,479.00

-5,218.00 2,560.00

8,388.00 7,407.00
3,849.00 3,691.00
11,646.00 11,565.00
38,500.00 17,595.00
274,683.00 247,551.00

40,142.00 38,501.00

0 0
40,142.00 38,501.00

8,880.00 8,042.00
1,321.00 834
10,201.00 8,876.00

29,941.00 29,625.00

29,941.00 29,625.00
29,941.00 29,625.00
 68 -116
-108 236

29,901.00 29,745.00

101 101
101 101

0 6,039.00
0 1,220.00

0.42 0.44

0.62 0.69

0.26 0.29

0.80 0.77

0.37 0.39

14.45 14.56

6.40 11.79

12.08 30.68

30.22 11.90

0.15 0.23

2355 1569

0.74 0.75

0.2003963916 0.3219397421

1.08 1.12

0.0420319539 0.0494576767
0.1135397509 0.1279432342

0.09 0.10

0.5733376558 0.5773707203

101 100

175.02 169.83

0.00 1.05

19.34 19.47

891.20 785.44

2.20 2.49