SOPL OF DEXON CO FOR 31 MAR 2018 SOFP AS ON 31 MAR 2018

DRAFTED RETAINED EARNINGS 96700 NON CURRENT ASSETS

DIVIDEND PAID 15500 PPE 324400
DEP -47100 INVESTMENTS 13500
GAIN ON INV 1000
CURRENT YR FRAUD LOSS -2500 CURRENT ASSETS
INC IN DEFERRED TAX PROV -800 INVENTORY 84000
INCOME TAX -11400 TRADE RECEIVABLES 48200
51400 CASH 3800

TOTAL ASSETS 473900

EQUITY
SHARE CAPITAL 250000
SHARE PREMIUM 40000
REV SURPLUS 22800
RETAINED EARNINGS 46700

NON CURRENT LIABILITIES

DEFERRED TAX 21200

CURRENT LIABILITIES 93200

TOTAL EQUITY AND LIABILITIES 473900

-
WORKINGS

1. PPE

COST 185000
DEP -11000
174000
REV GAIN 6000
REVALUED 180000

PLANT
COST 180500
DEP -36100
CV AT YR END 144400

2. FIN ASSETS AT FVTPL

INVESTMENT 12500
GAIN OR LOSS 1000
13500

3. FRAUD
RETAINED EARNINGS PER PRI 1500
CURRENT YR PROFIT 2500
RECEIVABLES 4000

4. TAX ADJ

REV SURPLUS 1200

INCOME TAX EXP 800
DTL 2000

5. TRADE RECEIVABLES
PER SFP 52200
FRAUD -4000
48200

6. REV SURPLUS
B/F 18000
SURPLUS RE L AND B 6000
DEFERRED TAX PROV -1200
NET SURPLUS 22800
P AND L ADJ FOR 31 MAR 2016 SOFP AS ON 31 MAR2016

AS PER TRAIL BAL 30000 NON CURRENT ASSETS

DEP -9800 PPE 102000
FRAUD LOSS -250
TAX EXP -2600
EFFEC INT -3023 CURRENT ASSETS
PFT FOR THE YR 14327 TRADE RECEIVABLES 27300
OTHER CURRENT ASSET 9300

TOTAL ASSETS 138600

EQUITY
EQUITY SHARES AT 1 E 50000
RETAINED EARNINGS 17377
OTHER COMONENTS OF 2208
REVSURPLUS 7800
NON CURRENT LIABILITIES
6% CONVERTIBLE LOAN 38415
DEFERRED TAX 2400

CURRENT LIABILITIES
CURRENT TAX 2700
CURRENT LIABILITIES 17700

TOTAL EQUITY AND LIAB 138600

WORKINGS

1. 6% LOAN NOTES

OP OF LIABILITY ELEMENT

YR CASH OUTFLOW DF PV
1 2400 0.93 2232
2 2400 0.86 2064
3 42400 0.79 33496
37792

EQUITY ELEMENT 2208

CLO BAL OF LIABILITY ELEMENT

YR OP BAL EFFEC INT INT PAID CLO BAL

1 37792 3023.36 -2400 38415.36

2. PPE
PROPERTY PLANT
COST 75000 COST 72100
ACC DEP -15000 ACC DEP -28100
CV AT YR START 60000 CVAT YR START 44000
DEP -1500 DEP -6600
CV AT OCT 1 58500 CV AT YR END 37400
REV GAIN 7800
REVALUED 66300
DEP -1700 66300/19.5*6/12
CV AT YR END 64600
PPE 102000
DEP 9800
3. FRAUD
PRIOR YEAR 450
CURRENT YEAR 250
TOTAL 700

4. TAX EXPENSE DTL

CURRENT TAX 2700 OP DTL 3200
UNDER PROV 700 REV SURPLUS 1560
DEC IN DTL -800 4760
TAXEXP 2600 -800
CLO DTL 3960
SOPL AND OCI FOR VENON CO FOR THE YR ENDED 31 DEC 2018 EARNINGS PER SHARE FOR VERNON CO

REVENUE 80632.41 EPS PAPTAPD/WANS

COST OF SALES -46410
GROSS PROFIT 34222.41 0.306655
OPERATING EXPENSES -20115
INVESTMENT INCOME 6118.296 WANS
FINANCE COSTS -4050 NO OF SHATF RF WANS
TAX EXPENSE -3330 30000 3 1.07 8025
PROFIT FOR THE YEAR 12845.7 5000
35000 3 1.07 9362.5
OCI 14000
REV GAIN 9000 49000 6 24500
41887.5
TCI 21845.7
RF MP/TERP 1.068966

TERP
2 2.4 4.8
5 3.1 15.5
7 20.3

2.9
WORKINGS

1.SALE WITH SIGNIFICANT COMPONENT

INITIAL REVENUE 7407.407

RECORDED AS REVENUE 4000
ADDED TO REVENUE 3407.407
INTEREST UP TO 31 DEC 296.2963 ADDED TO REVENUE AND FIN INCOME

2. OVERSEAS SALE

INITIALY RECORDED 1875

RETRANSLATED AT 31 DEC 2000
GAIN ON RETRANSLATION 125

3. BONDS

OPENING BALANCE 9400

INT RECEIVED 450
400
OPENING BAL EFFECT INTINT RECEI CLOS BAL
9400 752 -450 9702
ADDED TO INV INCOME 302

4. REVALUED

REV GAIN 12000

FV GAIN ON INVST PROPRTY 4000

5. TAX EXPENSE
CT 3200
UNDER PROV 130
SOPL AND OCI FOR FRESCO YEAR ENDED 31 MAR 2012 STATEMENT OF CHANGES IN EQUITY

REVENUE 350000 SHARE CAPITA;

COST OF SALES -311000 OPENING BALANC 45000
GROSS PROFIT 39000 PRIOR PERIODADJ
DISTRIBUTION COSTS -16100
ADMINSTRATIVE EXPENSES -29900 RIGHT ISSUE 9000
INVESTCOME INCOME 1200
FINANCE COSTS -2600 TCI LOSSES
TAX EXPENSE 1800 TRANSFER TO RETAINED
PROFIT FOR THE YEAR -6600 BAL 54000

OCI
REV OF LEASED PROPERTY 4000
TCI -2600
NGES IN EQUITY WORKINGS

SHARE PR RETAINED REV SURPLUS 2.PPE

5000 5100 0 LEASED PROPERTY
-1000 COST 48000
4100 ACC AMO -16000
4500 CV AT 1 APRIL 32000
REV GAIN 4000 500 ANNUAL TRANSFER
-6600 4000 REVALUED 36000
500 -500 AMMO -4500
9500 -2000 3500 CV AT YR END 31500

PLANT
COST 47500 ROU
ACC DEP -33500 23000
CV AT YR START 14000 2000
DEP -2800 25000
CV AT YR END 11200 5000
20000
LEASE LIABILITY
OP BSL EFFE INT RENTALS
23000 2300 -6000

3. FRAUD

FRAUD LOSS RELATED 1000

RELATES TO CURREN 3000
TOTAL FRAUD LOSS 4000

4. TAX EXPENSE DTL

TAX REFUND -2400 OP DTL
UNDER PROV 800
DEC IN DTL -200 TTD
-1800

INVESTMENTS
OP INVEST 6000
FV GAIN 1200
CLOS INVEST 7200
ANNUAL TRANSFER

CLO BAL
19300

3200
-200
3000
ADJUSTED PROFIT FOR HAVERFORD CO
REVENUE 5600
COS -3600
DRAFT PROFIT AS PER TB 2250
DEP -720
IMP LOSS -480
FIN COST -135
CLOSING IVENTORIES 390
3305

STATEMENT OF CHANGES IN EQUITY

SHARE CAPITAL SHARE PR RETAINED EARNINGS REV SURPLOPTION
OPENING BAL 20000 3000 6270 800
ADJUST REV LOSS -800
PROFIT 3305
BONUS ISSUE 4000 -3000 -1000
CONVERTIBLE LOAN NOTE 424
DIVIDEND PAID -3650
24000 0 4955 0 424
SOFP AS ON 31 DEC 2017 WORKINGS

NON CURRENT ASSETS 1. 4% LOAN NOTES

PPE 16000 OPENING ELEMENT OF LIABILITY ELEMENT

CURRENT ASSETS YR CASH OUTFLOW DF

CASH 10320 1 320 0.943
INVENTORIES 4700 2 320 0.89
TRADE RECEIVABLES 5510 3 8320 0.84
CONTRACT ASSET 2500
TOTAL ASSETS 39030
EQUITY ELEMENT 424.64
EQUITY
SHARE CAPITAL 24000 CLOSING BAL OF LIABILITY ELEMENT
RETAINED EARNINGS 4955
EQUITY 425 YR OP BAL EFFEC INT
NON CURRENT LIABILITIES 1 7575.36 454.5216
4% CONVERTIBLE LOAN NOTES 7710
134.5216
CURRENT LIABILITIES 1940 2. CONTRACT

CONTRACT PRICE 14000

TOTAL EQUITY AND LIABILITIES 39030 TOTAL COST -9000
5000
REVENUE RECOGNISED 5600
COST RECOGNISED -3600
2000

3. REV SURPLUS

REV SURPLUS AT 1 JAN 800 CV AT 1 JA

DEP
CV AT YR
REV LOSS
REVALUED
PV
301.76
284.8
6988.8
7575.36

INT PAID CLOS BAL

-320 7709.882

REVENUE 5600
AMT BILLE -3100
CONTRACT 2500

18000
-720
17280
-1280 480
16000
ADJUSTMENT TO THE RETAINED EARNINGS SOFP FOR MOBY AS ON 30 SEPT 2013

PFT AS PER TB 53250 NON CURRENT ASSETS

CONTRACT WITH CUSTOMER 2000 PPE 73000
DEP -9400
REMOVAL OF PROV 150 CURRENT ASSETS
INTEREST -4000 INVENTORY 56600
TAX EXPENSE -1400 TRADE RECEIVABLES 38500
LEASE INTEREST -2930
37670 CONTRACT ASSET 3000
TOTAL ASSETS 171100

EQUITY
EQUITY SHARES 27000
RETAINED EARNINGS 37670
REV GAIN 4400

NON CURRENT LIABILITIES

LOAN NOTE 44000
DEFERRED TAX 6000
LEASE LIABILITY 16133

CURRENT LIABILITIES
TRADE PAYABLES 18300
LEASE LIABILITY 6897
CURRENT TAX 3400
BANK OD 7300
TOTAL EQUITY AND LIABILITIES 171100
WORKINGS

1. CONTRACT

CONTRACT PRICE 25000

TOTAL COST -20000
5000

DEGREE OF COMPLETION
WC/TOTAL REVENUE 40

REVENUE RECOGNISED 10000 10000

COST -8000 -7000
PFT 2000 3000 CONTRACT ASSET

2. PPE
LAND BUILDING LEASED PLANT
COST 12000 48000 CV 35000
ACC DEP -10000 ACC DEP -7000
CV AT YR START 12000 38000 CV AT YR S 28000
REV GAIN 4000 400 DEP -7000
REVALUED 16000 38400 CV AT YR 21000
DEP -2400
CV AT YR END 16000 36000
CV 73000
LEASE LIABILITY
OP BAL INT RENTALS CLO BAL
29300 2930 -9200 23030
23030 2303 -9200 16133
CURRENT LI 6897
NON 16133

3. PROVISION
CHARGED TO OP 400
RELATED TO PRIOR -250
150

4. TAX EXPENSE DTL

CURRENT TAX 3400 DEFERRED 8000
DEC IN DTL -2000 DEC IN DTL -2000
TAX EXPENSE 1400 TTD 6000

5. LOAN NOTE3
OP EFFE INT
40000 4000
SOPL FOR DUGGAN CO FOR THE YR ENDED 30 JUNE 2018 BASIC EPS

REVENUE 45900 PATAPD/WANS 0.364091

COST OF SALES -23200
GROSS PROFIT 22700 WANS
OPERATING EXPENSES -14532
INVESTMENT INCOME 120 12200 4
FINANCE COSTS -2012 13700 8
TAX EXPENSE -1470
PROFIT FOR THE YEAR 4806

STATEMENT OF CHANGES IN EQUITY

SHARE CAPSHARE PR RETAINED OPTION

OP BAL 12200 35400

PRIOR YEAR ERROR -1600
SHARE ISSUE 1500 1800
PROFIT 4806
CONVERTIBLE ISSUE 180
13700 1800 38606 180
 WORKINGS

1. CONTRACT

CONTRACT PRICE 9000

REVENUE RECOGNISED 2700 7200 4500
4066.667 COST TILL DATE 1500 4000 2500
9133.333
13200

2. PROVISION

PROVISION - LEGAL CLAI 920.0092

ALREADY RECORDED -800 INT 46
120.0092

3. TAX EXPENSE DTL

CURRENT TAX 2100 OPENING DTL

OVER PROVISION -130
DEC IN DTL -500
1470

4. LOAN NOTE

OPENING LIABILITY ELEMENT

YR CASH OUT DF PV
1 300 0.926 277.8
2 5300 0.857 4542.1
4819.9
EQUITY 180.1

CLOSING LIABILITY

YR OP EFFE INT INT PAID CLO

1 4820 385.6 -300 4905.6
85.6 86
5. LOAN TAKEN ON PROPERTY

INTEREST 25600
1920 2560
REMOVE 640 8

6. FRAUD
PRIOR PERIOD 1600
CURRENT YEAR 900
TOTAL LOSS 2500
SOPL AND OCI FOR THE YEAR ENDED 31 MAR 2019 SOFP AS ON 31 MARCH 2019

REVENUE 325600 NON CURRENT ASSETS

COST OFSALES -255900 PPE
GROSS PROFIT 69700
DISTRIBUTION COSTS -19500 CURRENT ASSETS
ADMINSTRATIVE EXPENSES -27500 INVENTORY
FINANCE COSTS -1248 TRADE RECEIVABLES
TAX EXPENSE -2400 BANK
PFTFOR THE YEAR 19052 CONTRACT ASSET

TOTAL ASSETS

EQUITY
EQUITY SHARES AT 50 CENTS
RETAINED EARNINGS

NON CURRENT LIABILITIES

DEFERRED TAX
LEASE LIABILITY

CURRENT LIABILITY
CURRENT TAX
TRADE PAYABLES
CURRENT LL

TOTAL EQUITY AND LIABILITIES

 WORKINGS

1. PPE
66400 LEASEHOLD PROPERTY
CV 25200
IMP LOSS -300
28200 CV AT YR END 24900
33100
5500 OWNED PLANT LEASE LIABILITY
16300 COST 46800
ACC DEP -12800 PV OF LL 15600 1248
149500 CV AT YR START 34000 10848 867.84
DEP -8500 5715.84
CV AT YR END 25500 CURRENT 5132.16
40000 NON CURR 5715.84
55152 ROU
COST 20000
ACC DEP -5000 15300
CV AT YR START 15000
5600 DEP -5000 CV 60400
5716 CV AT YR END 10000

2. CONTRACT
CONTRACT PRICE 50000
4500 MATERALS LABOUR -12000
33400 PLANT -8000 COST 8000
5132 COST TO DATE -10000 DEP 2000
PROFIT 20000 6000
149500
DEGREE OF COMPLETION
WC/ TOTAL REVENUE 44

REVENUE RECOGNISED 22000

COST TILL DATE -14000
PFT 8000

REVENUE 22000
BILLED -5700
CONTRACT ASSET 16300

3. COMMISSION

COMMISSION EARNED 1600

REVENUE 6400 REMOVE
4. TAX EXPENSE DTL
OPENING 8400
CURRENT TAX 4500 TTD -2800
UNDER PROV 700 CLO 5600
DEC IN DTL -2800
TAXEXPENSE 2400

5. COS
AS PER TB 234500
AGENCY COS -6400
DEP 15300
CONTRACT 14000
SURPLUS ON REVALUATION -1500
255900
 COST 30000
DEP -2000
IMP LOSS -2800
CV AT YR 25200
DEP -1800
23400
REV 1500
-6000 YR END 24900
-6000
ADJUSTMENTS TO RETAINED EARNINGS SOFP OF LOUDON CO AS ON 30 SEPT 2018

AS PER TB 4122 NON CURRENT ASSETS

FIN COST -390 PPE 33515
DEP -4785
IMP -3600 CURRENT ASSETS 14700
ISSUE COST 125
GAIN 500
PROV -61 TOTAL ASSETS 48215
DEFERRED TAX ADJ -203
ADJ RETAINED EARNINGS -4292 EQUITY
SHARE CAPITAL 10000
RETAINED EARNINGS -4292

NON CURRENT LIABILITIES

5% LOAN NOTE 5015
DEFERRED TAX 1703
ENVIRONMENTAL PROVISION 1289

CURRENT LIABILITIES

CURRENT LIABILITIES 34500

TOTAL EQUITY AND LIABILITIES 48215

WORKINGS

1. LOAN NOTE

NOMINAL VALUE 5000

OP BAL EFFE INT INT PAID CLO BAL

4875 390 -250 5015

INT 140

2. PPE
OFFICE BUILDING FACTORIES
COST 20000 COST 40000
DEP -4000 ACC DEP -11100
CV AT YR START 16000 28900
DEP -400 DISPOSAL CV -3000
CV AT 1 APRIL 2018 15600 CV AT YR START 25900
IMP LOSS -3600 DEP -3885
RA 12000 CV AT YR END 22015
DEP -500
CV AT YR END 11500
33515
3. PROVISION SALE PROCEEDS 3500
PROV AT YR START 1228 CV -3000
INT 61.4 500
1289.4

4. TAX EXPENSE 4785

CV OF ASSETS 33515
TAX WRITTEN -25000
8515
DEFERRED TAX REQUIR 1703
DEFERRED TAX AT 30 SE -1500
DEFERRED TAX CHARGE 203
SOPL AND OCI FOR KEYSTONE 30 SEPT 2011 SOFP AS ON 30 SEPT 2011

REVENUE 377600 NON CURRENT ASSETS

COST OF SALES -258100 PPE 78000
GROSS PROFIT 119500
DISTRIBUTION COSTS -14200
ADMINISTRACTIVE EXPENSES -22400 CURRENT ASSETS
FINANCE COSTS -350 TRADE RECEIVABLES 31150
INVESTMENT INCOME 800 INVENTORY 56600
TAX EXPENSE -26100
PFT FOR THE YR 57250
OCI TOTAL ASSETS 165750
REV GAIN 8000
TRANSFER TO DEFERRED TAX -2400 EQUITY
62850 EQUITY SHARES 50000
RETANED EARNINGS 48850
REVALUATION SURPLUS 5600

NON CURRENT LIABILITIES

DEFERRED TAX 6900

CURRENT LIABILITIES
BANK 2300
TRADE PAYABLES 27800
CURRENT TAX 24300

TOTAL EQUITY AND LIABILITIES 165750

WORKINGS

1. PPE

PLANT SELF CONSTRUCTED PLANT

COST 44500
DEP -14500 MATERIAL 3000
CV AT YR START 30000 LABOUR 4000
DEP -6000 PRODUCTI 3000
CV AT YR END 24000 COST 10000
DEP -1000
CV AT YR 9000
PROPERTY
COST 50000
DEP -10000
CV AT YR START 40000 AMO 2400 COS
REV GAIN 8000 DEP 7000 COS
REVALUED 48000 CV 78000
AMO -3000
CV AT YR END 45000

2. INVENTORY
AT START 46700
9900
AT YR END 56600

3. TAX EXPENSE DTL

CURRENT TAX 24300 OPENING 2700
INC INDTL 1800 REV SURPL 2400
TAX EXPENSE 26100 5100
INC INDTL 1800
CLOS DTL 6900

4. COST OFSALES
OP INV 46700
MATERIAL PURCHASES 61000
LABOUR 120000
FACTORY OH 77000
DEP 7000
AMO 3000
CLOSING INV -56600
258100

3. DIVIDEND
SHARE CAPITAL 50000
24000 50000/.20*2.40*4%
SOPL AND OCI FOR MOSTON CO 30 JUNE 2015

REVENUE 113500
COST OF SALES -97700
GROSS PROFIT 15800
DISTRIBUTION EXPENSES -2800
ADMINISTRATIVE EXPENSES -6300
INVESTMENT INCOME 300
FINANCE COST -1560
TAX EXPENSE -2000
PFT FOR THE YEAR 3440
OCI
REVALUATION GAIN 2400

TCI 5840

CHANGES IN EQUITY

SHARE CAPSHARE PR RETAINED REVALUATI

BALANCE B/F 20000 2300 6200 3000

SHARE ISSUE 10000 7000

TCI 3440 2400
DIVIDEND PAID -4000
BALANCE AT 30 JUNE 2015 30000 9300 5640 5400
STATEMENT OF CASHFLOWS WORKINGS

CASH FLOW FROM INVESTING ACTIVITIES 1. RESEARCH AND DEVELOPMENT

CAPITALISED DEVELOPMENT COS -3200
INVESTMENT INCOME 300 RESEARCH COST UP TO 1 MAY 2 4600
-2900 DEVELOPMENT COST UP TO 30 3200
CASH FLOW FROM FINANCING ACTIVITIES
SHARE ISSUED 17000 2. PPE
DIVIDEND PAID -4000
LOAN NOTE ISSUED 19500 PROPERTY
32500 CV AT 1 JULY 2014 28500
DEP -1900
CV AT 30 JUNE 26600
REV GAIN 2400
REVALUED 29000

3. LOAN NOTE

NOMINAL VALUE 20000

ISSUE COST -500
OP BAL 19500

OP BAL EFFEC INT

19500 1560

4. TAX EXPENSE

CURRENT TAX 1200

INC IN DTL 800
2000

5. SHARE CAPITAL

SHARE CAPITAL AT YR START 20000

NEW SHARE AND PREMIUM 17000
NEW SHARE 10000
SHARE PREMIUM OF NEW SHAR 7000
6. COST OF SALES

AS PER TB 88500
DEP 4600
R AND D 4600
97700
EXPENSED IN COS

PLANT
COST 27100
ACC DEP -9100
CV AT YR START 18000
DEP -2700
CV AT YR END 15300

DEP 4600

INT PAID CLO BAL

-1000 20060
RETAINED EARNINGS ADJ SOFP AS ON 30 SEPT 2014
AS PER TB 19500
ISSUE COST 1000 NON CURRENT ASSETS
FINANCE COST -2610 PPE 65400
DEP -5600 INVESTMENTS 2600
TAX EXPENSE -800
FV GAIN 600 CURRENT ASSETS 68700
ADJUSTED REATINED EARNINGS 12090
TOTAL ASSETS 136700

EQUITY
EQUITY SHARES 40000
RETAINED EARNINGS 12090
REV SURPLUS 9600

NON CURRENT LIABILITIES

6% LOAN 29810
DEFERRED TAX 4400

CURRENT LIABILITIES
CURRENT TAX 2400
CURRENT LIABILITIES 38400

TOTAL EQUITY AND LIABILITIES 136700

WORKINGS

1. LOAN NOTE

NOMINAL VALUE 30000

ISSUE COST -1000
OP BAL 29000

OP BAL EFFECTIVE INT PAID CLO BAL

29000 2610 -1800 29810

2. PPE

LAND BUILDING PLANT

COST 5000 50000 COST 58500
ACC DEP -20000 ACC DEP -34500
CV AT YR START 5000 30000 CV AT YR S 24000
REV GAIN 3000 9000 DEP -3000
REVALUED 8000 39000 CV AT YR 21000
DEP -2600
CV AT YR END 8000 36400 CV 65400
DEP 5600
3. TAX EXPENSE DTL
OP DTL 2500
CURRENT TAX 2400 REV SURPL 2400
OVER PROV -1100 4900
DEC IN DTL -500 DEC IN DTL -500
TAX EXPENSE 800 CLO BAL 4400

4. INVESTMENT INCOME
12000
AT YR START 2000 -2400
FV GAIN 600 9600
AT YR END 2600
SOFP AS ON 31 MAR 2015 STATEMENT OF CASH FLOWS

NON CURRENT ASSETS CASH FLOW FROM INVESTING ACTIVITY

PPE 49000 PURCHASE OF PPE -14000
INV T PL 6500 DIVIDEND 300
CURRENT ASSETS SALE OF INVESTMENTS 1600
INVENTORY 11700
TRADE RECEIVABLES 20500 CASH FLOW FROM FINANCING ACTIVITIES
REDEMPTION OF LOAN NOTE -5000
TOTAL ASSETS 87700 REPAYMENT OF LEASE LIABILITY -3230

EQUITY
EQUITY SHARES 35000
RETAINED EARNINGS 10810

NON CURRENT LIABILITIES

LOAN NOTE 15000
DEFERRED TAX 3000
ENVIRONMENTAL PROVISION 4320
LEASE LIABILITY 3747

CURRENT LIABILITIES
BANK 1900
CURRENT TAX 3500
TRADE PAYABLES 9400
LEASE LIABILITY 1023

TOTAL EQUITY AND LIABILITIES 87700

 WORKINGS

1.PPE

PLANT
COST 77000
ROU 8000
ACTIVITIES 85000 ACC DEP -19000
DEP -17000
49000

ENVIRONMENTAL PROVISION

PV 4000
FIN COST 320
4320

2. LEASE LIABILITY

ROU 8000
DEP -1600
CV 6400

OPENING BAL EFFE INT INT PAID CLO BAL

5700 570 -1500 4770
4770 477 -1500 3747
CURRENT LI 1023
NON CURR 3747

3. INVESTMENT

FVTPL 6000 CV 1400

FV GAIN 500 GAIN OR L 200
YR END 6500 SOLD 1600

4. TAX EXPENSE DTL

CT 3500 DTL OP 2700
INC IN DTL 300 INC 300
TAX EXPENSE 3800 CLO 3000

5. ELIMINATION OF SUSPENSE ACCOUNT

CASH COST OF LOAN NOTE 5000

SIX MONTH INT 800
5800
6. RETAINED EARNINGS

AS PER TB 33100
DEP OF PLANT AND EQUI -17000
FIN COST -1600
LEASE INT -570
ENVIRONMENTAL PROV -320
INV INC 1000
CY -3500
DEFERRED -300
10810
CSOPL FOR THE YEAR ENDED 30 SEPT 2014 CSOFP AS ON 30 SEPT 2014

REVENUE 82400 NON CURRENT ASSETS

COST OF SALES -61320 PPE 37100
FINANCE COSTS -335 GOODWILL 5700

CURRENT ASSETS 11680

TOTAL ASSETS 54480

EQUITY
EQUITY SHARES OF 1 EACH 14800
REV SURPLUS 2480
RETAINED EARNINGS 7165
OTHER COMPONENTS OF EQUITY 9600
NCI 4900
NON CURRENT LIABILITIES
10% LOAN NOTES 2500

CURRENT LIABILITIES
TRADE PAYABLES 11100
DEFERRED CONS 1935

TOTAL EQUITY AND LIABILITIES 54480

WORKINGS

1. GROUP STRUCTURE

PARENT 80%
NCI 20%
DOA 1-Jan-14
DOR 30-Sep-14
PERIOD OF HOLDING 9 MONTHS

2. NET ASSETS OF SUBSIDIARY

DOA DOR
SHARECAPITAL 9000 9000
RETAINED EARNINGS 2000 3500
FV ADJ 4000 4000
DEP -100
15000 16400

PAR 1400

3. GOODWILL CALCULATION

FV OF CONSIDERATION
SHARE EXCHANGE 14400
DEFERRED CONS 1800
NCI AT DOA 4500
NET ASSETS OF SUBSI -15000
GOODWILL AT ACQUIS 5700
LESS IMPAIRMENT 0
GOODWILL AT REPOR 5700

4. NCI CALCU
NCI AT ACQUI 4500
SHARE IN PAR 280
SHARE IN POST REV 120
NCI AT REPORTING 4900

5. GROUP RETAINED EARNINGS

100% PARENT RETAIN 6300

SHARE IN PAR 1120 C 100
P 25
URP -120 S 125
DEFERRED CONS - INT -135
7165
6. INTRA GROUP BALANCE

TRADE PAYABLES 800

CASH IN TRANSIT 400 LESS IN OD
TRADE RECEIVABLES 1200
CSOFP FOR PARADIGM AS ON 31 MAR 2013 WORKINGS

NON CURRENT ASSETS 1. GROUP STRUCTURE

PPE 70400
GOODWILL 8500 PARENT 75%
INVESTMENTS 11000 SUBSDIARY 25%
DOA 1-Oct-12
CURRENT ASSETS DOR 31-Mar-13
INVENTORY 28200 PERIOD OF HOLDING 6 MONTHS
TRADE RECEIVABLE 23800
BANK 2100
2. NA OF SUBSIDIARY
DOA
TOTAL ASSETS 144000 SHARE CAPITAL 20000
RETAINED EARNINGS -6000
EQUITY FV ADJ -3000
EQUITY SHARES 46000 DEP
RETAINED EARNINGS 33925 GAIN ON EQUITY
NCI 8800 11000
SHARE PREMIUM 6000 PAR 11200
NON CURRENT LIABILITIES
10% LOAN NOTES 9500 3. GOODWILL CALCU
FV OF CONS
SHARE EXCHANGE 12000
CURRENT LIABILITIES LOAN NOTE 1500
TRADE PAYABLES 30675 NCI AT ACQUI 6000
BANK OD 9100 NA AT ACQUI -11000
GOODWILL 8500
IMP LOSS 0
TOTAL EQUITY AND LIABILITY 144000 GOODWILL AT REPORTIN 8500

4. NCI CALCU
NCI AT ACQUI 6000
SHARE IN PFT 2800
8800

5. GROUP RETAINED EARNINGS

100% RETAINED 26600
SHARE IN PFT 8400
URP -600
FV LOSS -400
LOAN NOTE INT -75
33925
DOR
20000
4000
-3000
500
700
22200

C 100
P 15
S 115
CSOFP AS ON 31 MAR 2016 WORKINGS

NON CURRENT ASSETS 1. GROUP STRUCTURE

PPE 110500
GOODWILL 11000 PARENT 75%
INVESTMENTS 5700 NCI 25%
DOA 1-Jan-16
DOR 31-Mar-16
CURRENT ASSETS PERIOD OF HOLDING 3 MONTHS
INVENTORY 38100
TRADE RECEIVABLES 24200 2.NA OF SUBSIDIARY
BANK 1800 DOA
SHARE CAPITAL 20000
TOTAL ASSETS 191300 RETAINED EARNINGS 19000
RETAINED EARNINGS 6000
EQUITY FV ADJ - MINE ASSET 4000
EQUITY SHARES 60000 DEP
RETAINED EARNINGS 37390 MINE PROV -4000
SHARE PREMIUM 22000 MINE INT
NCI 9430 45000
NON CURRENT LIABILITIES PAR 1720
8% LOAN NOTES 20000
PROV 4080 3. GOODWILL CALCU
LOAN NOTE INT 300 FV ADJ
CURRENT LIABILITIES 38100 SHARE EXCHANGE 32000
LOAN NOTE 15000
NCI AT ACQUI 9000
TOTAL EQUITY AND LIABILITIES 191300 NA AT ACQUI -45000
GOODWILL 11000

4. NCI CALCU
NCI AT ACQUI 9000
SHARE IN PAR 430
9430

5. GROUP RETAINED EARNINGS

100% RETAINED EARNINGS 36000
SHARE IN PAR 1290
URP -800
UNPAID LOAN INT -300
SHARE IN ASSO 1200
37390

6. GOODS IN TRANSIT
TRADE PAYABLES 2300
GIT 700
TRADE RECEIVABLES 3000
DOR
20000
19000
8000
4000
-200
-4000
-80
46720

10000

C 100
P 40
S 140
800
CSOPL AND OCI OF PRODIGAL 31 MAR 2011 CSOFP AS ON 31 MAR 2011
REVENUE 530000
COST OF SALES -278800 EQUITY
GROSS PROFIT 251200
DISTRIBUTION COSTS -29600 REVALUATION SURPLUS 11650
ADMIN EXPENSES -38500 RETAINED EARNINGS 201550
FINANCE COSTS -2100 NCI 107800
TAX EXPENSE -61900 321000
PROFIT FOR THE YEAR 119100

PFT ATTRIBUTALE TO NCI

PARENT 111550
NCI 7550

OCI
REV SURPLUS 3500

TCI 122600

TCI ATTRIBUTABLEE
PARENT 114800
NCI 7800
WORKINGS

1. GROUP STRUCTURE

PARENT 75%
SUBSIDIARY 25%
DOA 1-Oct-10
DOR 31-Mar-11
PERIOD OF HOLDING 6 MONTHS

2. NA OF SUBS
DOA DOR
RETAINED EARNINGS 158000 191000
REV SURPLUS 1000
URP -3000
DEP NCA 200
158000 189200
PAR 31200 1000 WILL NOT SHARE
3. NCI CALCU

NCI ACQUI 100000

SHARE IN PAR 7800
107800

4. GROUP RETAINED EARNINGS

100% PARENT RETAIN 179900

SHARE IN PAR 22650
URP NCA -1000
201550

5. COS
AS PER DRAFT 260000
55000
SALES PRICE -40000
URP 3000
DEP -200
URP NCA 1000
278800

6. PFT ATTRIBUTABLE TO NCI

PFT OF SUBS 33000
URP -3000
EXTRA DEP 200
ADJ PFT 30200
NCI 7550

7. REV SURPLUS
REV SURPLUS 10900
PAR 750
11650
GOODWILL CALCU CSOPL FOR THE YEAR - 31 MAR 2015

FV OF CONS REVENUE 29300

SHARE EXCHANGE 19200 COST OF SALES -20830
DEFERRED CONS 13440 FINANCE COSTS -1558
NCI AT ACQUI 6000
NA OF SUBS -26845
GOODWILL AT ACQUI 11795 PFT ATTRIBUTABLE TO NCI 203
WORKINGS

1. GROUP STRUCTURE
PARENT 80%
NCI 20%
DOA 1-Jul-14
DOR 31-Mar-15
PERIOD OF HOLDING 9 MONTHS

2. NA OF SUBS
DOA
SHARE CAPITAL 12000
RETAINED EARNINGS 14100
BORROWING 25
FV ADJ 720
26845

3. NCI ATTRIBUTABLE TO NCI

PFT OF SUBS 1875

DEP -360
IMP OF GOODWILL -500
ADJ PFT 1015

NCI 203

4. INTRA GRP SALES

SALES VALUE 3000 C 100
URP 70 P 20
S 120

5. COS

AS PER DRAFT 17800

5100
DEP 360
SALES VALUE -3000
URP 70
IMP 500
20830

6. BORROWING COSTS

75
25
FIN COSTS
DEFERRED INT 1008
CSOFP AS ON 30 SEPT 2015 WORKINGS

NON CURRENT ASSETS 1. GROUP STRUCTURE

PPE 476000 PARENT 80%
GOODWILL 32396 NCI 20%
DOA 1-Oct-14
DOR 30-Sep-14
CURRENT ASSETS 139160 PERIOD OF HOLDING 12 MONTHS

TOTAL ASSETS 647556 2. NA OF SUBSIDIARY

DOA DOR
EQUITY EQUITY SHARES 60000 60000
EQUITY SHARES 190000 RETAINED EARNINGS 34000 36500
RETAINED EARNINGS 209398 REV SURPLUS 4000 4000
REVALUATION SURPLUS 41400 INVENTRY 600 60
NCI 15392 98600 100560
PAR 1960
NON CURRENT LIABILITIES
DEFERRED CONS 25916 3. GOODWILL CALCU
FV CONS
CASH 92000
CURRENT LIABILITIES 165450 DEFERRED CONS 23996
NCI AT ACQUI 15000
LESS : NA OF SUBS -98600
TOTAL EQUITY AND LIABILITIES 647556 GOODWILL 32396

4. NCI CALCU
NCI AT ACQUI 15000
SHARE IN PAR 392
15392
5. GROUP RETAINED EARNINGS
100% RETAINED EARNING 210000 C
SHARE IN PAR 1568 P
URP -250 S
DEFERRED INT -1919.68
209398.32
 75
25
100
CSOFP FOR PREMIER AS ON 30 SEPT 2010 WORKINGS

NON CURRENT ASSETS 1. GROUP STRUCTURE

PPE 38250
GOODWILL 7800 PARENT 80%
INVESTMENTS 1300 NCI 20%
DOA 1-Jun-10
CURRENT ASSETS DOR 30-Sep-10
INVENTORY 5400 PERIOD OF HOLDING 4 MONTHS
RECEIVABLES 4820
BANK 3930 2. NA OF SUBS
DOA
TOTAL ASSETS 61500 SHARE CAPITAL 5000
RETAINED EARNINGS 3200
EQUITY FV ADJ -1200
EQUITY SHARES 14400 DEP
OTHER COMPONENTS OF EQUITY 9600 URP
RETAINED EARNINGS 11860 7000
NCI 3390 PAR 950
OTHER EQUITY RESERVE 800
3. GOODWILL CALCU
CURRENT LIABILITIES 21450
FV OF CONS
TOTAL EQUITY AND LIABILITIES 61500 SHARE EXCHANGE 12000
CASH 800
NCI AT ACQUI 3500
LESS: NA OF SUBS AT ACQ -7000
GOODWILL AT ACQUI 9300
IMP LOSS -1500
GOODWILL AT REP 7800

4. NCI CALCU
NCI AT ACQUI 3500
SHARE IN PAR 190
IMP LOSS -300
3390

5. GROUP RETAINED EARNINGS

100% PARENT 12300

SHARE IN PAR 760
IMP LOSS -1200
11860

6. INTRA GRP BALANCE

TRADE PAYABLES 350
CIT 130
TRADE RECEIVABLES 480
DOR
5000
4500
-1200
50
-400
7950
GOODWILL CALCULATION CSOPL FOR THE YEAR 30 SEPT 2012

FV OF CONS REVENUE 143560

SHARE EXCHANGE 69120 COS -108610
DEFERRED CONS 31680.32 GROSS PFT 34950
NCI AT ACQUI 5600 DISTRIBUTION COSTS -4795
NA OF SUBS -76230 ADMIN EXP -8885
GOODWILL AT ACQUI 30170.32 SHARE OF PFT FROM ASSO 1200
FIN COSTS -3184
TAX EXPENSE -6400
PROFIT FOR THE YEAR 12886
2376.024
PFT ATTRIBUTABLE TO NCI
WORKINGS

1. GROUP STRUCTURE

PARENT 90%
NCI 10%
DOA 1-Jan-12
DOR 30-Sep-12
PERIOD OF HOLDING 9 MONTHS

2. NA OF SUBS
DOA
EQUITY SHARES 16000
RETAINED EARNINGS 58480
FV ADJ 2600
CONTINGENT LIAB -850
76230

DEP 650
SALES VALUE 5400
URP 240

3. LOAN NOTE

CASH FLOW DF
INTEREST 600 3.993 2395.8
PRINCIPAL 10000 0.681 6810
9205.8

INTEREST 736.464
ALREADY RECOGNISED -600
136.464
CONSOLIDATED GOODWILL AT ACQUI SOPL FOR THE YEAR 30 SEPT 2012

FV OF CONS REVENUE 85900

SHARE EXCHANGE 39000 COS -64250
DEFERRED CONS 14400 GROSS PFT 21650
NCI AT ACQUI 2500 DISTRIBUTION EXPENSES -2950
NA AT ACQUI -47900 ADMIN EXPE -7600
GOODWILL AT ACQUI 8000 PFT FROM ASSO 800
FIN COSTS -1500
TAXEXPENSE -4000
DEFERRED INT 1080 PROFIT FOR THE YEAR 6400

PFT ATTRIBUTABLE TO
PFT ATTRIBUTABLE TO NCI PARENT 6180
NCI 220
PFT OF SUBS 4650
IMP LOSS -2000
DEP -450
ADJ PFT 2200

220
WORKINGS

1. GROUP STRUCTURE

PARENT 90%
NCI 10%
DOA 1-Jan-12
DOR 30-Sep-12
PERIOD OF HOLDING 9 MONTHS

2. NA AT ACQUI
DOA
EQUITY SHARES 10000
RETAINED EARNINGS 36550
FV ADJ 1800
CONTINGENT LIABILITY -450
47900

3. URP

SALES VALUE 7200

REMAINING 1500
URP 300

DEP 450
CSOFP AS ON 31 MAR 2015 WORKINGS

NON CURRENT ASSETS 1. GROUP STRUCTURE

PPE 509500
GOODWILL 20446 PARENT 80%
INVESTMENTS 12500 NCI 20%
DOA
CURRENT ASSETS DOR
INVENTORY 37280 PERIOD OF HOLDING 12 MONTH
TRADE RECEIVABLES 37900
BANK 7300 2. NA OF SUBS DOA
EQUITY SHARES 25000
TOTAL ASSETS 624926 RETAINED EARNINGS 19500
FV ADJ 10000
EQUITY DEP
EQUITY SHARES 202500 URP
RETAINED EARNINGS 290948 54500
NCI 14476 PAR 7380

NON CURRENT LIABILITIES 3. GOODWILL CALCU

DEFERRED CONS 21002
FV OF CONS
CASH 42500
CURRENT LIABILITIES DEFERRED CONS 19446
TRADE PAYABLES 96000 NCI AT ACQUI 13000
NA AT ACQUI -54500
TOTAL EQUITY AND LIABILITIES 624926 GOODWILL AT ACQUI 20446

INVESTMENT IN ASSO
4. NCI CALCU
COST 13000 NCI AT ACQUI 13000
LOSS -9000 SHARE IN PAR 1476
4000 14476

5. GROUP RETAINED EARNINGS

100% RETAINED 286600
SHARE IN PAR 5904
DEFERRED INT -1555.68
290948.3

6. INTRA GRP BALANCE

TRADE PAYABLES 3400
CIT 3000
TRADE RECEIVABLES 6400
 1-Apr-14
31-Mar-15

DOR
25000
28600
10000
-1000
-720
61880
INVESTMENT IN ASSOCIATE CSOPL FOR THE YEAR 30 SEPT 2019
COST 32000 REVENUE 270000
LOSS IN ASSO -1000 COS -162500
URP -240 GROSS PFT 107500
IMP LOSS -3000 DISTRIBUTION COSTS -14700
27760 ADMIN COSTS -24800
INVESTCOME INCOME 1100
FIN COSTS -2300
LOSS IN ASSO -1000
PFT ATTRIBUTABLE TO NCI IMP LOSS -3000
PFT OF SUBS 9500 URP -240
DEP -500 TAX EXPENSE -20000
GOODWILL IMP -2000 PFT FOR THE YEAR 42560
7000
NCI 1400 PFT ATTRIBUTABLE TO
PARENT 41160
NCI 1400
WORKINGS

1. GROUP STRUCTURE
PARENT 80%
NCI 20%
ASSOCIATE 40%
DOA 1-Apr-19
DOR 30-Sep-19
PERIOD OF HOLDING 6 MONTHS

2. FV OF PLANT

FV ADJ 5000
DEP 500

3. LOAN NOTE
OP BAL INT
50000 2000

4. URP
SALES VALUE 15000
REMAINING 5000
URP 1000

ASSO
SALES VALUE 6000
REMAINING 3000
URP 240

5. INV INCOME

AS PER DRAFT 9500

INT -2000
DIVIDEND -6400
1100
CSOFP FOR PYRAMID AS ON 31 MAR 2012 WORKINGS

NON CURRENT ASSETS 1. GROUP STRUCTURE

PPE 69000
GOODWILL 7400 PARENT 80%
INVESTMENTS 2800 NCI 20%
DOA 1-Apr-01
CURRENT ASSETS DOR 31-Mar-02
INVENTORY 25300 PERIOD OF HOLDING 12 MONTHS
TRADE RECEIVABLES 12500
BANK 11200 2. NA OF SUBS
DOA DOR
SHARE CAPITAL 10000 10000
TOTAL ASSETS 128200 RETAINED EARNINGS 18000 26000
FV ADJ 3000 3000
EQUITY DEP -600
EQUITY SHARES 25000 DEFERRED TAX LIABILITY -1000 -1000
SHARE PREMIUM 17600 30000 37400
RETAINED EARNINGS 35780 PAR 7400
NCI 8480
3. GOODWILL CALCU
NON CURRENT LIABILITIES FV OF CONS
NON CURRENT LIABILITIES 21500 DEFERRED CONS 6400
DEFERRED CONS 7040 SHARES 24000
NCI AT ACQUI 7000
CURRENT LIABILITIES 12800 NA OF SUBS AT ACQUI -30000
7400
TOTAL EQUITY AND LIABILITIES 128200
4. NCI CALCU
NCI AT ACQUI 7000
SHARE IN PAR 1480
8480

5. GROUP RETAINED EARNINGS

100% PARENT RETA EARNI 30200
SHARE IN PAR 5920
DEFERRED INT -640
URP -500
GAIN ON EQUITY INVESTM 800
35780

6. INTRA GROUP BALANCE

TRADE PAYABLES 1700
CIT 1200
GIT 1500
TRADE RECEIVABLES 4400
CSOPL AND OCI FOR THE YEAR 31 DEC 2018 INVESTMENT IN ASSOCIATE

REVENUE 829500 CV OF INV 145000

COS -348100 SHARE OF PFT 32399.5
GROSS PFT 481400 DIVIDEND -12250
DISTRIBUTION COSTS -70000 165149.5
ADMIN EXPENSES -113000
INVESTCOME INCOME 14950
PFT IN ASSO 32400
FIN COSTS -18750
TAX EXPENSE -62750
PFT FOR THE YEAR 264250

PFT ATTRIBUTABLE TO NCI

PFT OF SUBS 53250
DEP -2000
INT -5000
ADJ PFT 46250
NCI 6937.5
PARENT 257312.5

OCI
REV GAIN 5800 49250
NCI 7387.5 7387.5
PARENT 262662.5
TCI 270050
WORKINGS

1. GROUP STRUCTURE
PARENT 85%
NCI 15%
ASSO 35%
DOA 1-Apr-18
DOR 31-Dec-18
PERIOD OF HOLDING 9 MONTHS

DEP 2000 COS

SALES VALUE 39000 DEDUCT
URP 2250

ASSO
SALES VALUE 26000
URP 2100

STRIP DIVIDEND 15300

ARCH DIVIDEND 12250
CSOFP AS ON 30 SEPT 2011 WORKINGS

NON CURRENT ASSETS 1. GROUP STRUCTURE

PPE 74000 PARENT 80
GOODWILL 15000 NCI 20
INTANGIBLE ASSETS 10000 DOA 1-Oct-10
INV IN ASSO 7700 DOR 30-Sep-11
PERIOD OF HOLDING 12 MONTHS
CURRENT ASSETS 35100
2. NA OF SUBS
DOA DOR
TOTAL ASSETS 141800 SHARE CAPITAL 10000 10000
RETAINED EARNINGS 12000 18000
EQUITY FV ADJ 4000 4000
EQUITY SHARES 50000 DEP -1000
RETAINED EARNINGS 35200 INTANGIBLE 3000 3000
NCI 7900 AMO -500
29000 33500
NON CURRENT LIABILITIES PAR 4500
DEFERRED TAX 23000
DEFERRED CONS 5400 3. GOODWILL CALCU
FV OF CONS
CURRENT LIABILITIES 20300 CASH 32000
DEFERRED CONS 5000
TOTAL EQUITY AND LIABILITIES 141800 NCI AT ACQUI 7000
NA AT ACQUI -29000
GOODWILL AT ACQUI 15000

4. NCI CALCU
NCI AT ACQUI 7000
SHARE IN PAR 900
7900

5. GROUP RETAINED EARNINGS

100% PARENT RETAINED E 34900
SHARE IN PAR 3600
DEFERRED INT -400
SHARE IN PFT 200
URP -600
IMP LOSS -2500
35200

6. INV IN ASSO
COST 10000
SHARE IN PFT 200
IMP LOSS -2500
7700
C 100
P 30
S 130
CSOPL FOR THE YEAR 30 SEPT 2013 CSOFP AS ON 30 SEPT 2013
REVENUE 130000
COS -109300 NON CURRENT ASSETS
GROSS PFT 20700 PPE 63900
CONTINGENT CONS 300
OPERATING EXP -7300
TAX EXPENSE -3000
PFT FOR THE YEAR 10700 CURRENT ASSETS 23200

NCI ATTRIBUTABLE TO TOTAL ASSETS 87100

PARENT 11450
NCI -750 EQUITY
EQUITY SHARES 30000
NCI RETAINED EARNINGS 29950
PFT OF SUBS -2300 NCI 2850
URP -600 CONTINGENT LIAB 1500
DEP -100 CURRENT LIABILITIES 22800
-3000
TOTAL EQUITY AND LIBILITIES 87100
WORKINGS

1. GROUP STRUCTURE

PARENT 75%
NCI 25%
DOA 1-Apr-13
DOR 30-Sep-13
PERIOD OF HOLDING 6 MONTHS

2. NA OF SUBS
DOA DOR
EQUITY SHARES 6000 6000
RETAINED EARNINGS 14300 12000
FV ADJ 2000 2000
DEP -100
URP -600
22300 19300
PAR -3000

3. GOODWILL CALCU
FV OF CONS
CASH 13500
CONTIGENT CONS 1800
NCI AT ACQUI 3600
NA AT ACQUI -22300
NEGATIVE GOODWILL -3400

4. NCI CALCU
NCI AT ACQUI 3600
SHARE IN PAR -750
2850

5. GROUP RETAINED EARNINGS

100% RETAINED EARNING 28500
SHARE IN PAR -2250
CHANGE IN CONTINGENT 300
BARGAIN PURCHASE 3400
29950
GOODWILL AT ACQUISITION CSOPL AND OCI AS ON 31 MAR 2014
FV OF CONS
REVENUE 755000
DEFERRED CONS 126000 COS -457300
NCI AT ACQUI 75000 GROSS PFT 297700
NA OF ACQUI -196000 DISTRIBUTION COSTS -50000
GOODWILL 5000 ADMIN EXPENSES -49000
INV INCOME 5800
FINANCE COSTS -11100
TAX EXPENSE -60500
PFT FOR THE YEAR 132900
6300
NCI ATTRIBUTABLE TO NCI
PFT OF SUBS 40000
DEP -1500
AMO -500
38000
NCI 15200
PARENT 117700

OCI
REV GAIN -1200

TCI 131700
NCI 15600
PARENT 116100
WORKINGS

1. GROUP STRUCTURE
PARENT 60
NCI 40
DOA 1-Oct-13
DOR 31-Mar-14
PERIOD OF HOLDING 6 MONTHS

NA OF SUBS
DOA
EQUITY SHARES 75000
RETAINED EARNINGS 110000
FV ADJ 6000 DEP 1500 COS
INTANGIBLE 5000 AMMO 500 ADMIN
196000

3. INTRA GROUP SALES

SALES VALUE 20000
REMAINING 4000
URP 800
CSOFP AS ON 31 MAR 2014 WORKINGS

NON CURRENT ASSETS 1. GROUP STRUCTURE

PPE 63900
GOODWILL 12200 PARENT 75%
NCI 25%
INV IN ASSO 13200 DOA 1-Apr-13
CURRENT ASSETS DOR 31-Mar-14
INVENTORY 20200 PERIOD OF HOLDING 12 MONTHS
TRADE RECEIVABLES 4600
2. NA OF SUBS
TOTAL ASSETS 114100 DOA DOR
EQUITY SHARES 8000 8000
EQUITY RETAINED EARNINGS 16500 17500
EQUITY SHARES 25000 FV ADJ 2000 2000
SHARE PREMIUM 19800 DEP -100
RETAINED EARNINGS 27500 INTANGIBLE ASSET -500
NCI 8400 26000 27400
PAR 1400
NON CURRENT LIABILITIES
7% LOAN NOTES 16500 3. GOODWILL CALCU
FV OF CONS
SHARE EXCHANGE 28800 9000
CURRENT LIABILITIES CONTINGENT CONS 4200
CONTINGENT CONS 2700 NCI AT ACQUI 9000
OTHER CURRENT LIABILITIES 14200 NA AT ACQUI -26000
GOODWILL AT ACQUI 16000
TOTAL EQUITY AND LIABILITIES 114100 IMP LOSS -3800
GOODWILL AT REPORTING 12200

4. NCI
NCI AT ACQUI 9000
SHARE IN PAR 350
IMP LOSS -950
8400

5. GROUP RETAINED EARNINGS

100% PARENT RETAINED EAR 27200
SHARE IN PAR 1050
IMP LOSS -2850
CHANGE IN CONTINGENT 1500
SHARE OF PFT IN ASSO 1200
URP IN INVENTORIES -600
27500
6. INV IN ASSO
COST 8000
LOAN NOTE 4000
SHARE IN PFT 1200
13200

7. INTRA GROUP BALANCE

TRADE PAY 1600
GIT 1800
TRADE REC 3400
19800
GOODWILL AT ACQUISITION CSOPL FOR CHANG CO -30 SEPT 2018

FV OF CONS REVENUE 71780

SHARE EXCHANGE 34560 COS -44460
DEFERRED CONS 12800.13 GROSS PFT 27320
NCI AT ACQUI 7728 DISTRIBUTION COSTS -2397.5
NA AT ACQUI -38640 ADMIN EXP -5442.5
16448.13 PFT FROM ASSO 300
FIN COSTS -1364
TAX EXP -3200
960.0096 PFT 15216

PFT ATTRIBUTALE TO
NCI 624
PARENT 14592

PFT ATTRIBUTABLE TO NCI

PFT OF SUBS 3720
DEP -450
URP -150

3120
624
WORKINGS

1. GROUP STRUCTURE
PARENT 80%
NCI 20%
DOA 1-Jan-18
DOR 30-Sep-18
PERIOD OF HOLDING 9 MONTHS

2. NA OF SUBS AT ACQUI
DOA
EQUITY SHARES 8000
RETAINED EARNINGS 29240
FV ADJ 1800
CONTINGENT LIAB -400
38640

DEP 450 COS

INTRA GROUP SALE

SALES VALUE 2700
REMAINING 600 C 75
URP 150 P 25
S 100
LOAN NOTE
DF PV
INTEREST 300 3.993 1197.9
PRINCIPAL 5000 0.681 3405
4602.9
OP BAL EFFE INT INT PAID
4603 368.24 300
68.24
CSOPL FOR ZEFFER GRP 30 SEPT 2013 WORKINGS
CONTINUING
REVENUE 83800 1. GROUP STRUCTURE
COS -41770 SHEM
GROSS PFT 42030 PARENT 75%
OPERATING EXP -19200 NCI 25%
FINANCE COSTS -3000 PERIOD 6 MONTHS
TAX EXP -5600
PFT FOR THE YEAR 14230 JACO
PARENT 80%
DISCONTINUING OPERATIONS NCI 20%
PROFIT 2600 PERIOD 12 MONTHS
16830
FV ADJ 400
PFT ATTRIBUTABLE TO NCI DEP 80
PFT OF SUBS 600
JACO 3600 SALES 1200
DEP -80 REMAINING 300
URP -90 URP 90
3430 686
NCI 1286 FV ADJ 1200
PARENT 15544 IMP LOSS 200

PROFIT ON SALE OF DISPOSAL

SALES PROCEEDS 6200
NCI AT DISPOSAL 1850
NA AT DISPOSAL -7400
GOODWILL AT DISPOSAL -450
200
GOODWILL AT DISPOSAL
FV OF CONS 3500
NCI AT ACQUI 950
NA AT ACQUI -3800
650
GOODWILL IMP -200
GOODWILL AT DOD 450

PFT ON DISCONT OPERATIOM

SHEM PFT ON DIS 2400
GAIN ON DIS 200
2600
CSOFP FOR PALISTAR AS ON 30 JUNE 2015 WORKINGS

NON CURRENT ASSETS 1. GROUP STRUCTURE

PPE 83600 PARENT 75%
GOODWILL 3000 NCI 25%
FINANCIAL EQUITY INV 21100 DOA 1-Jan-15
INTANGIBLE 10800 DOR 30-Jun-15
CURRENT ASSETS PERIOD OF HOLDING 6 MONTHS
INVENTORY 32600
TRADE RECEIVABLES 22400 2. NA OF SUBS
BANK 3800 DOA DOR
EQUITY SHARES 20000 20000
TOTAL ASSETS 177300 RETAINED EARNINGS 18000 24000
FV ADJ 12000 12000
EQUITY AMO -1200
EQUITY SHARES 26000 INVESTMENTS 1000 1900
OTHER COMPONENTS OF EQUITY 22000 51000 56700
RETAINED EARNINGS 52425 PAR 5700
NCI 15675
DEFERRED CONS 18900 3. GOODWILL CALCU
CURRENT LIABILITIES 42300 FV OF CONS
SHARE EXCHANGE 24000
TOTAL EQUITY AND LIABILITIES 177300 DEFERRED CONS 18000
NCI AT ACQUI 15000
NA AT ACQUI -51000
GOODWILL AT ACQUI 6000
IMP LOSS -3000
GOODWILL AT REPORTING 3000

4. NCI CALCU
NCI AT ACQUI 15000
SHARE IN PAR 1425
GODWILL IMP -750
NCI AT REPORTING 15675

5. GROUP RETAINED EARNINGS

100% RETAINED EARNINGS 50200
SHARE IN PAR 4275
GOODWILL IMP -2250
DEFERRED INTEREST -900
FIN ASSET 1700
URP -600
52425

6. URP CALCU
REMAINING 2600
URP 600

7. INTRA GROUP BALANCE

TRADE PAYABLES 1600
GIT 800
TRADE RECEIVABLES 2400
C 100
P 30
S 130
CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS ON WORKINGS

NON CURRENT ASSETS 1. GROUP STRUCTURE

PPE 110500 Dargent co (parent) 75%

Investments 5700 NCI 25%
Goodwill 11000 DOA 1-Jan-16
CURRENT ASSETS DOR 31-Mar-16
Inventory 38100 Period of holding 3 Months
Trade receivables 24200
Bank 1800
2. NET ASSETS OF LATREE CO

TOTAL ASSETS 191300 DOA DOR

Share capital 20000 20000
EQUITY Retained earnings 25000 27000
Equity shares 60000 FV Adjustment 4000 4000
Retained earnings 37390 Mine provision -4000 -4000
NCI 9430 Mine dep -200
SHARE PREMIUM 22000 Mine int -80
NON CURRENT LIABILITIES 45000 46720
8% Loan notes 20300 PAR 1720
ENVIRONMENTAL PROVISION 4080
CURRENT LIABILITIES 38100 3. GOODWILL AT DOR

CONSIDERATION PAID
SHARE EXCHANGE 32000 10000
TOTAL EQUITY AND LIABILITIE 191300 LOAN NOTE 15000 22000
NCI AT ACQUISITION 9000
NET ASSETS OF LATREE CO -45000
GOODWILL AT ACQUI 11000

4. NCI AT DOR
NCI AT ACQUI 9000
SHARE IN PAR 430
9430

5. GROUP RETAINED EARNINGS

100% PARENT RETAINED EA 36000

SHARE IN PAR 1290
URP -600
URP -200
SHARE IN ASSOCIATE 1200
LOAN NOTE INTEREST -300
37390
600 C 100
P 40
S 140

PAYABLES 2300
GIT 700 200
RECEIVABL 3000
CALCULATION INVESTMENT IN ASSOCIATE CSOPL AS AT 30 SEPT 2019

COST 32000 REVENUE 270000

SHARE IN LOSS OF AMBRA -1000 COST OF SALES -162500
URP -240 GROSS PROFIT 107500
IMP GOODWILL -3000 DISTRIBUTION EXPENSES -14700
INVESTMENT IN ASSO 27760 ADMINSTRATIVE EXPENSES -24800
INVESTMENT INCOME 1100
FINANCE COSTS -2300

TAX EXPENSE -20000

IMP LOSS -3000
SHARE IN ASSO -1000
URP -240
NET PROFIT 42560

PFT ATTRIBUTABLE TO
PARENT 41160
NCI 1400

PFT ATTRIBUTABLE TO NCI

SUBS PFT 9500
IMP -2000
FV DEP -500
7000

1400
WORKINGS

1. GROUP STRUCTURE

PARENT 80%
NCI 20%
DOA 1-Apr-19
DOR 30-Sep-19
PERIOD OF HOLDING 6 MONTHS

2. PLANT

FV ADJ 5000
DEP 500 COS

LOAN NOTE
INTRA GRP LOAN NOTE 'S INTEREST IS ELIMINATED FROM CONS SOPL

INTEREST 2000

INTRA GROUP SALES

SALES 15000 REV,COS C 80
REMAINING 5000 P 20
URP 1000 ADD TO COS 100

PARENT TO ASSOCIATE SALES

SALES 6000 C 80
REMAINING GOODS 3000 P 20
URP 600 S 100

3. COST OF SALES

PARENT 126000
SUBS 50000
DEP 500
SALES -15000
URP 1000
162500

INVESTMENT INCOME

PANDER 9500
DIVIDEND PAID BY SAL -6400
INTRA GROUP INTERES -2000
1100
FIN COST
PANDER 1800
SALVA'S POS ACQUI 2500
INTRA GROUP -2000
2300