Particulars

(1). Revenue from operations

Less: Cost of services
(2 ) Gross Profit
Less: Advertisement expense
Less: Employee benefit
Less: Other expenses
(3) EBITDA
Less: Depreciation & Amortization
(4)Operating Profit (Loss)
Other Income
Less: Exceptional items
(5) EBIT (Loss)
Less: Net Taxes
(6) PAT (Loss)

March 31, 2014 (in Cr.)

25.70
10.91
14.79
0.19
5.48
3.54
5.58
10.71
(5.13)
5.48
9.68
(9.33)
0.33
(9.66)

March 31, 2013 (in Cr.)

27.21
15.59
11.62
0.26
5.67
4.69
1.00
10.57
(9.57)
7.95
0.99
(2.61)
(0.83)
(1.78)

Continuous Submission No. 3

Group 37

Ans. (1)

Ans (2)
Item

Revenue from
operations
Cost of services
Depreciation and
Amortisation
Exceptional Items
Other Income

Value (Rs.
Cr)
A
25.70

Head

Value (Rs. Cr)

B

Proportion (%)
(A/B)*100

total revenue

31.17

82.45

10.91
10.70

total expenses
total expenses

30.82
30.82

39.40
34.72

9.68
5.43

total expenses
total revenue

30.82
31.17

31.40
17.54

Ans (3)
Following are the doubts:

Case #1: Whether Uniform for himself and the driver's badge to be included as a part of Operating
Expenses or as a part of Administrative Expenses?

Case #2: In Colgate Palmolive (India) Limiteds income statement Material Consumed and purchase of
goods are classified as a part of Operating Expenses. However, as per standards, these are included under
Cost of Goods/Services Sold. How is this classification by Colgate Palmolive Ltd. justified?