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Balance sheet of M/S ABC Technologies Pvt Ltd

(Rs in lakhs)

Balance sheet
Particulars
I-Sources of funds
1) Share holders funds
Share capital
Reserves and surplus
2) Loan Funds
Secured loans
Unsecured loans
3) Deferred tax
Total
II-Application of funds
1) Fixed assets
Gross Block
Less depreciation
Net Block
2) Investments
3) Current Assets, loans & advances
Inventories
Sundry Debtors
Cash & Bank Balance
Loans & advances

Sch
No

Audited
31.03.11

Audited
31.03.12

Audited
31.03.13

1
2

36.94
94.13

36.94
105.04

36.94
119.25

3
4

81.02
36.37
10.61
259.07

122.89
39.48
15.28
319.63

144.32
47.14
17.56
365.21

106.46
22.68
83.78
0.23

127.60
31.10
96.50
0.23

134.55
37.52
97.03
0.23

58.93
95.68
4.29
31.57
190.47
20.75
169.72
5.34
259.07

86.34
126.92
7.05
21.78
242.08
29.04
213.04
9.86
319.63

75.23
147.25
3.93
54.08
280.49
24.58
255.91
12.04
365.21

6
7

Less Current Liabilities


Net Current assets
4) Miss. Exp not written off
Total

Particulars

Sch
No

Profit and loss account


Income
Sales and other operative income
Increase /decrease in Finished goods
Total
Expenditure
Raw material consumed
Manufacturing expenses
Wages & salaries
Administrative expenses
Financial expenses
Selling expenses
Duties & taxes
Deprecation
Preliminary expenses written off
Premium on preference shares
Total
Profit before Tax
Less provision for tax & deferred tax
Profit after tax
Dividend/tax/Preference
share
redemption etc
Profit carried to balance sheet

Audited
31.03.11

Audited
31.03.12

Audited
31.03.13

10
11

400.54
5.02
405.56

521.63
(0.04)
521.59

744.53
(0.29)
744.24

12
13
14
15
16
17

271.46
12.06
10.43
4.24
9.33
26.34
46.14
7.78
0.09
0.18
388.05

355.09
13.72
9.12
5.76
11.28
28.40
69.88
8.41
0.09
0.18
501.93

560.27
13.13
8.11
8.77
12.64
47.58
64.05
7.13

17.51
5.31
12.20
6.76

19.66
6.82
12.84
6.75

22.56
6.21
16.35
6.95

5.44

6.09

9.40

721.68

Page No 1

Schedules to the balance Sheet


(Rs in lakhs)
Schedule -1
Equity shares of Rs 100 each/fully paid
Preference shares of Rs 100 each/fully paid
Total
Schedule -2
General reserve
Share premium
Surplus in P & L
Preference share redemption reserve
Total
Schedule -3
Working capital (Cash Credit/Bills Purchase)
Term loan
Total
Schedule -4
Loans from share holders
Clean loan from ICICI bank
Clean loan from Citi Bank
Total
Schedule -5
(Land/building/Plant/machinery/ Furnitures & fixtures/other
fixed assets)
Less depreciation at applicable rates
Net Block
Schedule -6
Investments in shares of Andhra Bank
Total
Schedule -7
Inventories
Raw Materials
Finished goods
Sundry debtors
Out standing more than 6 months
Other debtors
Cash and bank balance
Loans and advances
Advances recoverable in cash or kind
Deposits (Others)
Deposits & balances with Government
Total
Schedule -8
Sundry creditors (Misc)
Sundry Creditors (Trade)
Out standing liabilities
Provisions
Total
Schedule -9
To the extent not written off/adjusted
Total
Schedule -10
Sales (Less returns)
Job work receipts
Other misc receipts and dividends
Total

31.03.11
34.34
2.60
36.94

31.03.12
34.34
2.60
36.94

31.03.13
34.34
2.60
36.94

1.76
64.44
13.07
14.86
94.13

2.86
64.44
19.16
18.58
105.04

3.96
64.44
28.56
22.29
119.25

76.02
5.00
81.02

117.01
5.88
122.89

135.54
8.78
144.32

29.71
6.66
36.37

32.79
6.69
39.48

32.81
4.64
9.69
47.14

106.46

127.60

134.55

22.68
83.78

31.10
96.50

37.52
97.03

0.23
0.23

0.23
0.23

0.23
0.23

26.88
32.05

58.80
27.54

44.02
31.21

18.54
77.14
4.29

11.05
115.87
7.05

29.82
117.43
3.93

8.49
4.61
18.47
190.47

7.36
4.61
9.80
242.08

45.71
4.62
3.75
280.49

3.38
0.50
14.92
1.95
20.75

6.32
3.78
17.00
1.94
29.04

3.38
1.35
13.97
5.88
24.58

5.34
5.34

9.86
9.86

12.04
12.04

390.65
5.96
3.93
400.54

515.54
0.86
5.23
521.63

738.97
0.55
5.01
744.53
Page-2

Schedule -11
Opening stock of Finished goods
Less excise duty payable
Closing stock of Finished goods
Increase /decrease of Finished goods
Schedule -12
Opening stock + purchases-closing stock
Schedule -13
Power & fuel
Repairs to machinery
Stores consumed
Total
Schedule -14
Salary & wages
Contribution to PF and other funds
Staff and workers welfare
Total
Schedule -15
Proff tax, Telephones, Professional charges
Registrations
and
renewals,
Insurance
charges,
Conveyance expenses, books and periodicals,
Donations, rentals, Audit fees etc.
Total
Schedule -16
Interest to others, banks on CC & TL
Total
Schedule -17
Advertisement, sales promotion, sales commission,
discount on sales, etc.
Total

31.03.101
29.63
2.60
32.05
5.02

31.03.12
32.05
4.47
27.54
(0.04)

31.03.13
27.54
3.87
23.38
(0.29)

271.46

355.09

560.27

11.17
0.75
0.14
12.06

13.20
0.52
13.72

11.68
0.98
0.47
13.13

8.76
0.84
0.83
10.43

7.37
0.61
1.14
9.12

7.28
0.60
0.23
8.11

4.24

5.76

8.77

4.24

5.76

8.77

9.33
9.33

11.28
11.28

12.64
12.64

26.34

28.40

47.58

26.34

28.40

47.58
Page-3

Activity
The Balance sheet of M/S ABC technologies for the period ended March 2011, 2012 and 2013 is provided to you along with various
schedules.
1.
2.

To enter the details in CMA form by recasting the balance sheet classifying liabilities and assets (Both L T & S T )
To analyze the balance sheet and P& L and offer your views and comments on the companys performance .

Current ratio,

Debtors velocity,

Debt equity ratio,

Net profit to sales

Additional information
Preference shares to be retained in the system as this amount belongs to the promoters .
Term loan installments repayable within one year is Rs 2.20 lakhs, Rs 2.80 lakhs, Rs 3.70 lakhs respectively.
Unsecured clean loans repayable within one year is Rs 2.00 lakhs, Rs 2.00 lakhs and Rs 5.00 lakhs respectively.

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