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  • Cma Sum

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    Lovely Lenin
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    Harper Steels Ltd's balance sheet for the fiscal year ending March 31, 1999 shows: - Total current assets decreased 57% from the previous year, largely due to decreases in cash (-90%) and book debts (-67%). - Total fixed assets increased 145% from investments in land/buildings (+133%), plant/machinery (+200%), and furniture/fixtures (+50%). - Total investments decreased 44% mainly from a 50% drop in immovable property holdings. - Total assets increased 44% despite liabilities decreasing 13% and equity/reserves increasing 74% led by a doubling of equity share capital.

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    CMA SUM

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    Harper Steels Ltd's balance sheet for the fiscal year ending March 31, 1999 shows: - Total current assets decreased 57% from the previous year, largely due to decreases in cash (-90%) and book debts (-67%). - Total fixed assets increased 145% from investments in land/buildings (+133%), plant/machinery (+200%), and furniture/fixtures (+50%). - Total investments decreased 44% mainly from a 50% drop in immovable property holdings. - Total assets increased 44% despite liabilities decreasing 13% and equity/reserves increasing 74% led by a doubling of equity share capital.

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    23 Ansichten1 Seite

    Cma Sum

    Hochgeladen von

    Lovely Lenin
    Harper Steels Ltd's balance sheet for the fiscal year ending March 31, 1999 shows: - Total current assets decreased 57% from the previous year, largely due to decreases in cash (-90%) and book debts (-67%). - Total fixed assets increased 145% from investments in land/buildings (+133%), plant/machinery (+200%), and furniture/fixtures (+50%). - Total investments decreased 44% mainly from a 50% drop in immovable property holdings. - Total assets increased 44% despite liabilities decreasing 13% and equity/reserves increasing 74% led by a doubling of equity share capital.

    Copyright:

    © All Rights Reserved
    Als DOCX, PDF, TXT herunterladen oder online auf Scribd lesen
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    von 1

    HARPER STEELS LTD.

    Comparative Balance Sheet


    (as on 31st March, 1998 and 1999)
    Particulars 31.3.1998 31.3.1999 Increase (+) Increase (+)
    or Decrease o
    (–) r
    in amounts Decrease
    (–)
    in %age
    ` ` `

    Assets
    Current Assets
    Cash 2,00,000 20,000 (–)1,80,000 (–) 90
    Book debts 6,00,000 2,00,000 (–) 4,00,000 (–) 67
    Stock in trade 4,00,000 3,00,000  
    Total Current Assets 12,00,000 5,20,000 (–)6,80,000 (–) 57
    Fixed Assets
    Land and buildings 12,00,000 28,00,000 (+) 16,00,000 (+) 133
    Plant and machinery 6,00,000 18,00,000 (+) 12,00,000 (+) 200
    Furniture and fixtures 2,00,000 3,00,000 (+)1,00,000 (+) 50
    Total Fixed Assets 20,00,000 49,00,000 (+) 29,00,000 (+) 145
    Investments
    Subsidiary in X ltd. 1,00,000 1,00,000 0 0
    Immovable Properties 8,00,000 4,00,000 (-) 4,00,000 (-) 50
    Total Investment 9,00,000 5,00,000 (-) 4,00,000 (-) 44
    Total Assets 41,00,000 59,20,000 (+) 18,20,000 (+) 44
    Liabilities and Capital
    Liabilities
    Current Liabilities
    Sundry Creditors 12,00,000 8,20,000 (-) 3,80,000 (+) 32
    Secured Loans
    Debentures 10% 2,00,000 4,00,000 (+) 2,00,000 (+) 100
    Total Liabilities 14,00,000 12,20,000 (–) 1,80,000 (–) 13
    Capital
    Equity share capital 20,00,000 40,00,000 (+)20,00,000 (+) 100
    Reserve and surplus
    Capital Reserve 1,00,000 2,00,000 (+) 1,00,000 (+) 100
    General Reserve 6,00,000 5,00,000 (-) 1,00,000 (-) 17
    Total Capital 27,00,000 47,00,000 (+) 20,00,000 (+) 74
    Total Liabilities and Capital 41,00,000 59,20,000 (+) 18,20,000 (+) 44

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