Balance Sheet

Liabilites 2000 2001 Assets 2000 2001

Share capital 200000 200000 Good will 24000 24000

General Reserve 28000 36000 Buildings 80000 72000
P&L a/c 32000 26000 Plant 74000 72000
Creditors 16000 10800 Investments 20000 22000
Bills Payable 2400 1600 Stock 60000 46800
Provision for Tax 32000 36000 Bills receivable 4000 6400
Provision for Doubtful debts 800 1200 Debtors 36000 38000
Cash &Bank Balances 13200 30400

311200 311600 311200 311600

 Income Statement

Particulars Rs Rs
Sales 200000
less: Cost of goods sold 10000
Opening stock 40000
Add: Purchase 50000
Less: Closing stock 15000
35000
Gross Profit 165000
Less: Operating Expenses 12000
Operating profit 153000
Less : Non Operating Expenses 4000

Profit Before Tax 149000

Less: Income Tax (50%) 74500

Net Profit After Tax 74500

 Company Name:
AUDITED STATEMENT OF FINANCIAL RESULTS
FOR THE QUARTER ENDED JUNE 30,2010
Ouater ended Year ended
Particulars June 30,2010 June 30,2009 March 31,2010

Income from Operations 5280.41 4422.22 21589.59

Other Income 105.44 107.6 415.01
Total Income 5385.85 4529.82 22004.6

Expenditure
Consumption of Raw Materials 606.58 548.78 2402.8
Staff Cost 955.77 827.07 3679.08
Fuel,Power,&Light 386.43 336.5 1367.57
Depreciation 310.43 290.06 1259.95
Other Expenditure 1544.21 1478.4 6607.9

Total 3803.42 3480.81 15317.3

Profit before interest and Tax 1582.43 1049.01 6687.3

Interest 1.4 4.34 29.7

Profit before Tax 1581.03 1044.67 6657.6

Provision for Tax(Including Deferred Tax) 536.57 355.43 2264.24
Provision for Fringe Benefit Tax 11 8 44

Net Profit after Tax 1033.46 681.24 4349.36

Paid -up Equity Share Capital 1785.99 1785.99 1785.99

Reserve Excluding Revaluation Reserves 24246.61

Basis and Diluted Earnings Per share-

In Rupees - not annualised 5.79 3.81 24.35

Aggregate of Public Shareholding

-Number of Shares 6000151 6013831 6016002
- Percentage of Shareholding 33.60% 33.67% 33.68%
 ASHOK LTDIncrease
(+)
Comparative Income Statement for the yearsDecrease(
ending 2008 and 2009
-) Increase(+)
Amount(R Decrease(-)
particulars 2008 2009 s) Percentages

Sales 360728 417125 56397 15.63

Less: Sales returns 5794 6952 1158 19.99

354934 410173 55239 15.56

Less:Cost of goods sold 231625 241950 10325 4.46

Gross profit (A) 123309 168223 44914 36.42

Operating Expenses

Office Expenses 23266 27068 3802 16.34

Selling Expenses 45912 57816 11904 25.93

Total operating Expenses ( B ) 69178 84884 15706 22.70

Operating Profit (A - B ) = C 54131 83339 29208 53.96

Add: Other Incomes 5523 3206 -2317 (41.95)

(D) 59654 86545 26891 45.08

Less: Other Expenses ( E ) 2764 1925 -839 (30.35)

Profit before Tax ( D -E ) =F 56890 84620 27730 48.74

Less: Income Tax ( G ) 21519 40195 18676 86.79

Net profit after tax ( F - G ) = H 35371 44425 9054 25.60

 Increase
Comparative Balance Sheet
(+)
Decrease
(-) Increase (+)
31st Dec 31st Dec Amount Decrease (-)
2000 2001 (Rs) Percentages
Particulars Rs. Rs. %

ASSETS :

Current Assets :

Cash at bank and in hand 50000 83000 33000 66

Bills Receivable 20000 60000 40000 200
Debtors 100000 125000 25000 25
Stock 40000 50000 10000 25
Perpaid Expenses 10000 12000 2000 20

Total Current Asset (A) 220000 330000 110000 50

Fixed Assets (B) 240000 350000 110000 46

Total Assets A+B=C 460000 680000 220000 48

LIABILITIES

Current Liabilites

Bank Overdraft 50000 50000 0 -

Creditors 40000 50000 10000 25
Proposed dividend 15000 25000 10000 67
Proposed for taxation 20000 25000 5000 25

Total current Liabilites (D) 125000 150000 25000 20

Capital Reserve :

Equity share capital 200000 330000 130000 65

Preference Share capital 100000 150000 50000 50
Reserves 20000 30000 10000 50
Profit and loss a/c 15000 20000 5000 33

(E) 335000 530000 195000 58

Total Liabilites (D+E) 460000 680000 220000 48

Commen Size Balance Sheet of XYZ LTD.., as at 31st March ,2008
Particulars Amount(Rs) % to Total
ASSETS
Fixed Assets :
Land 50000 5.3
Buildings 110000 11.7
Plant and machinery 250000 26.6
410000 43.6
Current Assets :
Inventory
Raw materials 80000 8.5
Work in progress 50000 5.3
Finished goods 160000 17.0
Sundry debtors 210000 22.3
cash at bank 30000 3.2

TOTAL 940000 100.0

Capital and Liabilties :

Equity share Capital 250000 26.6
preference share capital 100000 10.6
General Reserve 160000 17.0
Debentures 80000 8.5

Current Liabilties :
Sundry creditors 220000 23.4
Creditors for Expenses 40000 4.3
Bills payable 90000 9.6

TOTAL 940000 100.0

 Company Name :
Statement showing Changes in working Capital
Increase Decrease
in in
Working Working
Particulars 2000 2001 Capital Capital

Current Assets

Cash & Bank Balances 13200 30400 17200

debtors 36000 38000 2000
Bills receivable 4000 6400 2400
stock 60000 46800 13200
113200 121600
Current liabilities

Provision for doubtful debts 800 1200 400

Bills payable 2400 1600 800
Creditors 16000 10800 5200
19200 13600

Working Capital 94000 108000

Increase in Working capital 14000 14000

TOTAL 108000 108000 27600 27600

Funds Flow Statement

Soures Amount Applications Amount
Funds from Operations 72000 Purchase of Plant 6000
Tax Paid 34000
Purchase of investments 2000
Interim dividend Paid 16000
Increase in Working Capital 14000

72000 72000