NArnE Fuke

CA-INAL
FINANCIALeo RTINh
Sechon A-tnc9
Case Scenoyio

Case Scenoo-2

03 -

Case Gceravio -3
O2 - B
03 -
 SecionB

\WoTking nate

Acqure poo fessiconal d

Deknming purchase Cansi deahon

35 Arot inlakhs
Shoe alla cated oo x 10/" x x y 0 E 56

23493
31 defernadconsidehahon

C Shase based QAynent opacoment

31
ansidena hon 3743
Totl puDchase

B bsking noe 3 Calalahcn lolenhfyable net Asset Dnamic Ih

A mt in lakhs
350
Psope hy plant o equpment
3 Lnvestm ent 180
Cuxxnt Assat
Aiabiliba Cuxnt (4so)
31
(70)
Long (35)
defcod tox
3
af laauik 5):
Less 46S
Add TAx Adjustment 516S

Non cntollinc lnt

1549S
uoykinq oteS basgain puschase
Purchase onsicdenahon 37-43on
Add Nan Con boli'ng Int 1549
Less S16

Thelro gaun an brgaun rchose af

Copte sUSeet

Conslidakd balanceghe at piofessicnal lbd

paxhlaY Amt

Assets Slo66o
eqiprent306+35o
frapenty plant d 500
Cinves tment
Canent Assets:
Inenties Ciso+ISOJ
fnancial Asstt
Txode OCuabe. [456 t 3o0
306
Cash Cash ea
3
she

Tota) 3230

Equy d liab1lahes
Equty 4251
AS49s
Non Canolihg Int
Non Cunt liabil hes. 450
Long boronungs l4g93
Long tem prouusion
do fon tox C4ot35 - 46.s]
Con t
 Arnt in
lalehL
Cunent liablhes
finangal iabil1he S

Tsode pnbles L 256 430072 550

C51

3230

E
 02 A 92 A
Hhe Cashfla

Cash inHnu

Working naft 2 Valae Jiabilly

futne
X 3o353 15So
25o2823 26

Value of eqcuby Companen

502823 26

Allacahm toansahcm Cost

Ahense) Ihaby Total

56282316 \SoorOgo
g9717G4 3o100
(199440 (lose)
977232.44

note 3 Loon Amosh2abon table

lokng
dat Opening bat nt Ant ped closirg
t30-3.2
4 9 2 4 6 7 -L8153 I50(00U 420920
667S8 33467 S
3o-3-13 q20 92o
53 556 1So,o00 Qy1239
363-4 3367
241 2 34 3826 o 129499
Soa0
20 5o
36-3-16 129499
 O.205
Jouxnal enmes in the boss f ABC Ltd
date pontiulor zoci
AmoanAmeunt
t- 4-2ol BanNK qc
To Hnancia) liabrl ly Cpoe F Shox) 492763 -26
373232g

3-3-2o|finante cost DY 8153

To inanual Aiab1ly Cpef sh) 48153

31-3-12
Gnanual lisbilty Coe) 1Soi00o
Bank 1Sooc

31-3-13 finance Cast 6658

To finonool liablby Cof shee)

313-13 finanuol liablhhy Cpxfshue) 150r000

5o00o
To bonk

31-3-|4 DT 53556
kinance Cost
S35 56
To Hnanical dcblity Cpxf she)

31-3-19 Einan ual Iiabalihy pef she)

To bank
|Bx26O
31-3-15 fnance CoSt
To hnonicol lieblty, Cpef Sta)
(pxf sh DY 1501000
31-3-1 5 Anancal ablty
To ba nz

31- 3-16 hhance Cost

To hnan ual liablthy Cpofy he)
 3-3I6
-g7Equily data

Ginanial
To patul
(omparant iabihty
paernium
shoe
92(4)
of Cpoef
pef
shoe sha)

rs

342232y 150100o

92723279Soo00
02 (B) O2 (B)

The loan shd Classi hed UndethÛnCaent

iabltty bofo Hhe end of the
pahing qeuisd the tnhty bas Qpnoch bonk

(b) es, An this Cas heloon wculdbe lossiked

QOneants aking pla
after he

eishng loan i be dUsply Oas unent

and Jeon Classihed

the Ioon ghald batossi fied s

Cune nt6ablhy

399
 Se 9) 03-B
3
(o
Table yeor Amchunt Thenono
is
Table

l02-32 Shasing shcuuin

250 Qo32. pening
G\"392
71«624 g2.0g3 3-46
\o-232 30.69qo-g23 S|\6
change
Nalua
In
O20 f
(0232
lo-232 623 O-22
OO32 doromMsTINg eshictes
|o232 |0232 34 29
|o232\o232
10a32|o232 \o0232|0+232 eochyorPPe (1e03)

(apmro)
232 z 2.31G
92-688 lotng 3.97 3-68 3-40 R-32 Clesng:e
|o-232 36.6646-928 392 6|
ln
mullionin 4erend
llin
 S
CosiValngue Ltol H

PPE
6Lo342togg
5273 To
s219 pass
R|.09 31-64 S3S 5.88

dapiuahoa
\055
aortolco 59

104oro5.4y
0SS Ant

(oSs 3)-64
6-3S clotng
 Less dd
AAdd Valuahon
Naluahon
Incomeaf
Naluathon
firNalue
Suxplus e
abligahondebt Cash&
ValuepeaShShoS

OS
A
323
5
o2
X
OoS

|315-7ux3523q223
3204a24 312-4&\6614 Q634l
 diabhby
Lease Leasedibrtty
yecs Annua)
Tental
Asset
ROU =
Closing
nd
40x2I6S
as
43300 LOr000X
cuol
measeno 4335e6l
as
hrst 4329Cumalatuo.

ISISSo day
end utas

of5

qs
end