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Income Statement Horizontal Analysis Template

This document presents the income statement of Asian Paints Ltd for the fiscal years ending March 31, 2016 and 2015. It shows that the company's total revenue increased 8.75% to Rs. 12,871.18 crore in 2016 from Rs. 11,835.65 crore in 2015. Expenses also rose by 5.48% over the same period. Earnings before interest, tax, depreciation and amortization grew 23.1% to Rs. 2,704.86 crore. Profit after tax increased 20.34% to Rs. 1,597.43 crore in 2016 from Rs. 1,327.40 crore in the previous year.

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119 views

Income Statement Horizontal Analysis Template

This document presents the income statement of Asian Paints Ltd for the fiscal years ending March 31, 2016 and 2015. It shows that the company's total revenue increased 8.75% to Rs. 12,871.18 crore in 2016 from Rs. 11,835.65 crore in 2015. Expenses also rose by 5.48% over the same period. Earnings before interest, tax, depreciation and amortization grew 23.1% to Rs. 2,704.86 crore. Profit after tax increased 20.34% to Rs. 1,597.43 crore in 2016 from Rs. 1,327.40 crore in the previous year.

Uploaded by

Sope Dalley
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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Asian Paints Ltd Income Statement Comparative Horizontal Ananlysis
For Years Ended March 31, 2016 and 2015
2016 2015 Variance
Description
Amount Amount Amount Percentage
INCOME

Revenue from sale of goods and services (Net of discounts) ₹ 13,992.15 ₹ 12,878.80 ₹ 1,113.35 8.64%

Less: Exicse duty ₹ 1,533.50 ₹ 1,393.13 ₹ 140.37 10.08%


Revenue from sale of goods and services (Net of discounts ₹ 12,458.65 ₹ 11,485.67 ₹ 972.98 8.47%
and excise duty)
Other Operating Revenue ₹ 187.23 ₹ 163.16 ₹ 24.07 14.75%
Other Income ₹ 225 ₹ 187 ₹ 38.48 20.60%
Total Revenue (I) ₹ 12,871.18 ₹ 11,835.65 ₹ 1,035.53 8.75%
EXPENSES
Cost of Materials Consumed 20A ₹ 5,842.29 ₹ 6,191.72 $ (349.43) -5.64%
Purchases of Stock-in-Trade ₹ 524.42 ₹ 380.56 ₹ 143.86 37.80%
Changes in inventories of finished goods, work-in-progress
₹ 162.86 $ (132.43) ₹ 295.29 -222.98%
and stock-in-trade
Employee Benefits Expense ₹ 664.20 ₹ 606.94 ₹ 57.26 9.43%
Other Expenses ₹ 2,972.55 ₹ 2,591.52 ₹ 381.03 14.70%
Total (II) ₹ 10,166.32 ₹ 9,638.31 ₹ 528.01 5.48%
EARNINGS BEFORE INTEREST, TAX, DEPRECIATION AND
₹ 2,704.86 ₹ 2,197.34 ₹ 507.52 23.10%
AMORTISATION (EBITDA) (I) -(II)
Depreciation and Amortisation Expense ₹ 238.36 ₹ 223.11 ₹ 15.25 6.84%
Finance Costs ₹ 23.40 ₹ 27.13 $ (3.73) -13.75%
PROFIT BEFORE EXCEPTIONAL ITEMS AND TAX ₹ 2,443.10 ₹ 1,947.10 ₹ 496.00 25.47%
Exceptional Items ₹ 65.35 ₹ 13.53 ₹ 51.82 383.00%
PROFIT BEFORE TAX ₹ 2,377.75 ₹ 1,933.57 ₹ 444.18 22.97%
Less : Tax Expense
Current Tax ₹ 743.74 ₹ 616.42 ₹ 127.32 20.65%
Excess tax provision for earlier years $ (3.33) $ (0.96) $ (2.37) 246.88%
Deferred Tax expense/(benefit) 5 ₹ 39.91 $ (9.29) ₹ 49.20 -529.60%
Total Tax Expenses ₹ 780.32 ₹ 606.17 ₹ 174.15 28.73%
PROFIT AFTER TAX ₹ 1,597.43 ₹ 1,327.40 ₹ 270.03 20.34%

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