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Annexure: Profit & Loss A/C

This document contains profit and loss statements, balance sheets, and a cash flow statement for two periods - October 1, 2012 to September 30, 2013 and October 1, 2011 to September 30, 2012. The profit and loss statements show revenues, expenses, operating profits, adjustments, and net profits. The balance sheets list assets, liabilities, and sources of funds. The cash flow statement shows cash flows from operating, investing and financing activities, as well as opening and closing cash balances.

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bantu121
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225 views

Annexure: Profit & Loss A/C

This document contains profit and loss statements, balance sheets, and a cash flow statement for two periods - October 1, 2012 to September 30, 2013 and October 1, 2011 to September 30, 2012. The profit and loss statements show revenues, expenses, operating profits, adjustments, and net profits. The balance sheets list assets, liabilities, and sources of funds. The cash flow statement shows cash flows from operating, investing and financing activities, as well as opening and closing cash balances.

Uploaded by

bantu121
Copyright
© © All Rights Reserved
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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ANNEXURE

Profit & loss A/C


1SToct 2012 30th September st
1 oct 2011 30thsept 2012
2013
Operating income

2,012.00

2,092.04

Material consumed

1,470.66

1,540.01

Manufacturing expenses

47.68

50.79

Personnel expenses

202.63

204.02

Selling expenses

114.57

118.63

Administrative expenses

69.12

57.45

Expenses capitalized

Cost of sales

1,904.66

1,970.90

Operating profit

107.34

121.14

Other recurring income

0.04

20.85

Adjusted PBDIT

107.38

141.99

Financial expenses

55.93

89.78

Depreciation

42.87

44.97

Other write offs

3.32

Adjusted PBT

8.58

3.92

Tax charges

47.13

-10.89

Adjusted PAT

-38.55

14.81

Non recurring items

17.56

-21.25

Other non cash adjustments

32.86

Reported net profit

11.87

-6.44

Earnings before appropriation

-133.59

-145.46

Equity dividend

Preference dividend

Dividend tax

Retained earnings

-133.59

-145.46

BALANCE SHEET AS ON..

1ST OCT 2012- 30th SEPT 2013

1st OCT 2011 30TH SEPT 2012

Equity share capital

90.71

83.69

Share application money

Preference share capital

Reserves & surplus

645.49

563.38

Secured loans

422.63

414.04

Unsecured loans

14.44

31.10

Total

1,173.27

1,092.21

Gross block

1,415.93

1,436.96

Less : revaluation reserve

466.46

471.90

Less : accumulated depreciation

593.41

583.24

Net block

356.06

381.82

Capital work-in-progress

14.43

13.40

Investments

425.79

425.13

Current assets, loans & advances

1,131.98

1,325.61

Less : current liabilities & provisions

776.14

1,069.68

Total net current assets

355.84

255.93

Miscellaneous expenses not written

11.00

15.93

Total

1,163.12

1,092.21

Book value of unquoted investments

494.53

493.87

Market value of quoted investments

1.98

3.31

Contingent liabilities

168.40

318.74

907.09

836.94

Number of equity shares outstanding


(Lacs)

CASH FLOW STATEMENT


PARTICULAR

MARCH MARCH

(2013)

(2012)

26.14

-17.33

CASH FLOW FROM OPERATING ACTIVITIES


N.P BEFORE TAX
Adjustment for:
provision for doubtful debts , obsolescence inventory & 16.36

1.89

advances
Gain on sale of long term investment

-1.22

Gain on sale of asset

-4.8

-0.13

Depreciation

42.87

44..97

Assets w/off

11.64

8.08

Interest expense

62.2

72.22

Dividend income

0.04

-0.02

Interest income

12.93

-20.82

Operating profit before change in w.capital

141.52

87.64

Trade & receivable

-65.36

-168.61

Money in escrow account

20.09

Inventory

-43.68

13.79

Trade payable

58.02

67.05

Misc.expenditure

-3.21

-7.5

Op.profit after change in w.capital

-34.14

-95.27

Cash generated from operating activities

107.38

-7.63

Less-Direct taxes/refunds

-6.25

-17.85

Adjustment for:

NET

CASH

FLOW

FROM

OPERATING 101.13

-25.48

ACTIVITIES
CASH FLOW FROM INVESTING ACTIVITIES
Purchase of fixed assets

-7.5

0.86

Proceeds from sale of fixed. Assets

14.26

-30.95

Loss on sale of investment

-30.64

Movement in loan & advances

-3.9

-16.27

Sale of investment

-0.66

32.33

Short term deposits with schedule banks

8.58

-2.31

Interest received

3.21

20.7

Dividend received

-0.04

0.02

NET CASH FLOW FROM INVESTING ACTIVITIES

16.69

4.38

Proceeds from share capital & securities premium

40.32

114.44

Proceeds/repayment from long- term borrowings

234.09

80.6

Less:repayment of long term borrowing

-41.68

-0.54

Proceed/repayment from short-term borrowing

-46.83

-146.82

Interest paid

-66.27

-77.4

NET CASH USED IN FINANCING ACTIVITIES

-114.46

-23.72

Net increase / decrease in cash & cash equivalents

(30.03

-44.82

OPENING CASH BALANCE

60.83

105.65

CLOSING CASH BALANCE

30.8

60.83

CASH FLOW FROM FINANCING ACTIVITIES

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