COMMON SIZE PROFIT AND L

% Of change in
PARTICULARS MAR 15 AMOUNT relation to total
revenue
INCOME
Total Revenue 11,835.65 100
Revenue From Operations [Net] 11,485.67 97.04
Other Operating Revenues 163.16 1.37
Total Operating Revenues 11,648.83 98.42
Other Income 186.82 1.57
Total Revenue 11,835.65 100
EXPENSES
Cost Of Materials Consumed 6,191.72 52.31
Purchase Of Stock-In Trade 380.56 3.21
Changes In Inventories Of FG,WIP And Stock-In
-132.43
Trade -1.12
Employee Benefit Expenses 606.94 5.12
Finance Costs 27.13 0.22
Depreciation And Amortisation Expenses 223.11 1.88
Other Expenses 2,591.52 21.89
Total Expenses 9,888.55 83.54
Profit/Loss Before Exceptional, ExtraOrdinary
1,947.10
Items And Tax 16.45
Exceptional Items -13.53 -0.11
Profit/Loss Before Tax 1,933.57 16.33
Tax Expenses-Continued Operations
Current Tax 616.42 5.208
Deferred Tax -9.29 -0.07
Tax For Earlier Years -0.96 -0.008
Total Tax Expenses 606.17 5.12
Profit/Loss After Tax And Before
1,327.40
ExtraOrdinary Items 11.21
Profit/Loss From Continuing Operations 1,327.40 11.21
Profit/Loss For The Period 1,327.40 11.21

INTERPRETATION FOR YEAR 2015 : The impact of revenue from operations

97.04% of total revenue. Expense on cost of materials consumed represent
52.31% of total revenue. Total expenses represent 83.54% of total revenue.
Profit before tax represents 16.33% of total revenue and profit represents
11.21% of total revenue.
INTERPRETATION FOR YEAR 2016 : The impact of revenue from operations
represent 96.79% of total revenue. Expense on cost of materials consumed
represent 45.39% of total revenue. Total expenses represent 81.01% of total
revenue. Profit before tax represents 18.47% of total revenue and profit
represents 12.41% of total revenue.

INTERPRETATION FOR YEAR 2017 : The impact of revenue from operations

represent 96.15% of total revenue. Expense on cost of materials consumed
represent 52.03% of total revenue. Total expenses represent 79.48% of total
revenue. Profit before tax represents 20.51% of total revenue and profit
represents 13.91% of total revenue.
SIZE PROFIT AND LOSS STATEMENT OF ASIAN PAINTS
% Of change in
% Of change in relation
MAR 16 AMOUNT relation to total MAR 17 AMOUNT
to total revenue
revenue

12,871.18 100 12,947.28 100

12,458.65 96.79 12,448.81 96.15
187.23 1.45 198.3 1.53
12,645.88 98.24 12,647.11 97.68
225.3 1.75 300.17 2.31
12,871.18 100 12,947.28 100

5,842.29 45.39 6,737.45 52.03

524.42 4.07 646.53 4.99
162.86 -515.58
1.26 -3.98
664.2 5.16 742.83 5.73
23.4 0.18 18.86 0.14
238.36 1.85 295.43 2.28
2,972.55 23.09 2,365.04 18.26
10,428.08 81.01 10,290.56 79.48
2,443.10 2,656.72
18.98 20.51
-65.35 -0.5 0
2,377.75 18.47 2,656.72 20.51

743.74 5.77 817.27 6.31

39.91 0.31 41.33 0.31
-3.33 -0.025 -3.6 -0.02
780.32 6.06 855 6.6
1,597.43 1,801.72
12.41 13.91
1,597.43 12.41 1,801.72 13.91
1,597.43 12.41 1,801.72 13.91

INTERPRETATION FOR YEAR 2018 : The impact of revenue from

operations 96.48% of total revenue. Expense on cost of
materials consumed represent 49.15% of total revenue. Total
expenses represent 80.16% of total revenue. Profit before tax
represents 19.83% of total revenue and profit represents 13.11%
of total revenue.
INTERPRETATION FOR YEAR 2019 : The impact of revenue from
operations 97.23% of total revenue. Expense on cost of
materials consumed represent 51.87% of total revenue. Total
expenses represent 80.95% of total revenue. Profit before tax
represents 19.04% of total revenue and profit represents 12.80%
of total revenue.
SIAN PAINTS
% Of change in
% Of change in relation
MAR 18 AMOUNT MAR 19 AMOUNT relation to total
to total revenue
revenue

14,445.36 100 16,670.59 100

13,937.48 96.48 16,209.44 97.23
230.38 1.59 182.34 1.09
14,167.86 98.07 16,391.78 98.32
277.5 1.92 278.81 1.67
14,445.36 100 16,670.59 100

7,100.16 49.15 8,647.82 51.87

742.57 5.14 1,010.66 6.06
154.12 -247.86
1.06 -1.48
791.08 5.47 902.79 5.41
21.06 0.14 30.01 0.18
311.11 2.15 382.18 2.29
2,459.43 17.02 2,770.42 16.61
11,579.53 80.16 13,496.02 80.95
2,865.83 3,174.57
19.83 19.04
0 0 0 0
2,865.83 19.83 3,174.57 19.04

968.87 6.7 881.64 5.28

2.57 0.01 160.34 0.96
-0.41 -0.002 -2.17 -0.013
971.03 6.72 1,039.81 6.23
1,894.80 2,134.76
13.11 12.8
1,894.80 13.11 2,134.76 12.8
1,894.80 13.11 2,134.76 12.8

018 : The impact of revenue from

revenue. Expense on cost of
t 49.15% of total revenue. Total
total revenue. Profit before tax
nue and profit represents 13.11%
revenue.
019 : The impact of revenue from
revenue. Expense on cost of
t 51.87% of total revenue. Total
total revenue. Profit before tax
nue and profit represents 12.80%
revenue.
 % Of change in
MAR 15 AMOUNT
PARTICULARS relation to total
LIABILITIES
liabilities
EQUITIES AND LIABILITIES
SHAREHOLDER'S FUNDS
Equity Share Capital 95.92 1.31
Total Share Capital 95.92 1.31
Reserves and Surplus 4,134.34 56.84
Total Reserves and Surplus 4,134.34 56.84
Total Shareholders Funds 4,230.26 58.16
NON-CURRENT LIABILITIES
Long Term Borrowings 32.09 0.44
Deferred Tax Liabilities [Net] 167.78 2.3
Other Long Term Liabilities 0 0
Long Term Provisions 85.25 1.17
Total Non-Current Liabilities 285.12 3.92
CURRENT LIABILITIES
Short Term Borrowings 0 0
Trade Payables 1,313.08 18.05
Other Current Liabilities 832.71 11.44
Short Term Provisions 612.03 8.41
Total Current Liabilities 2,757.82 37.91
Total Capital And Liabilities 7,273.20 100

INTERPRETATION FOR YEAR 2015 : Total shareholders funds represents

58.16% of total liabilities. Total non current liabilities represent 3.92% of total
liabilities. Trade payables represent 18.05% of total liabilities. Total current
liabilities represent 37.91% of total liabilities. Fixed assets represent 28.94% of
total assets. Total non current assets represent 42.67% of total assets.
Inventories represent 24.77% of total assets. Total current assets represent
57.32% of total assets.

INTERPRETATION FOR YEAR 2016 : Total shareholders funds represents

59.33% of total liabilities. Total non current liabilities represent 4,006% of total
liabilities. Trade payables represent 15.93% of total liabilities. Total current
liabilities represent 36.65% of total liabilities. Fixed assets represent 32.49% of
total assets. Total non current assets represent 46.22% of total assets.
Inventories represent 19.25% of total assets. Total current assets represent
53.77% of total assets.
 INTERPRETATION FOR YEAR 2016 : Total shareholders funds represents
59.33% of total liabilities. Total non current liabilities represent 4,006% of total
liabilities. Trade payables represent 15.93% of total liabilities. Total current
liabilities represent 36.65% of total liabilities. Fixed assets represent 32.49% of
total assets. Total non current assets represent 46.22% of total assets.
Inventories represent 19.25% of total assets. Total current assets represent
53.77% of total assets.

INTERPRETATION FOR YEAR 2017 : Total shareholders funds represents

68.49% of total liabilities. Total non current liabilities represent 3.73% of total
liabilities. Trade payables represent 16.13% of total liabilities. Total current
liabilities represent 27.76% of total liabilities. Fixed assets represent 27.26% of
total assets. Total non current assets represent 47.57% of total assets.
Inventories represent 21.18% of total assets. Total current assets represent
52.41% of total assets.
 COMMON
% Of change in % Of change in
MAR 16 AMOUNT MAR 17 AMOUNT MAR 18 AMOUNT
relation to total relation to total
LIABILITIES LIABILITIES LIABILITIES
liabilities liabilities

95.92 1.14 95.92 0.92 95.92

95.92 1.14 95.92 0.92 95.92
4,867.24 58.19 6,998.83 67.56 7,702.24
4,867.24 58.19 6,998.83 67.56 7,702.24
4,963.16 59.33 7,094.75 68.49 7,798.16

31.55 0.37 10.38 0.1 9.87

207.69 2.48 261.17 2.52 270.33
1.68 0.02 5.96 0.05 3.26
94.23 1.12 109.84 1.06 107.35
335.15 4.006 387.35 3.73 390.81

0 0 26.84 0.25 0
1,333.20 15.93 1,671.26 16.13 1,851.50
1,021.25 12.2 1,141.63 11.02 1,504.61
711.39 8.5 36.2 0.34 42.85
3,065.84 36.65 2,875.93 27.76 3,398.96
8,364.15 100 10,358.03 100 11,587.93

INTERPRETATION FOR YEAR 2018 : Total

shareholders funds represents 67.29% of total
liabilities. Total non current liabilities represent 3.37%
of total liabilities. Trade payables represent 15.97% of
total liabilities. Total current liabilities represent 29.33%
of total liabilities. Fixed assets represent 34.17% of
total assets. Total non current assets represent 52.52%
of total assets. Inventories represent 18.79% of total
assets. Total current assets represent 47.46% of total
assets.

INTERPRETATION FOR YEAR 2019 : Total

shareholders funds represents 67.57% of total
liabilities. Total non current liabilities represent 4.17%
of total liabilities. Trade payables represent 15.67% of
total liabilities. Total current liabilities represent 28.25%
of total liabilities. Fixed assets represent 36.87% of
total assets. Total non current assets represent 53.97%
of total assets. Inventories represent 19.65% of total
assets. Total current assets represent 46.02% of total
assets.
 INTERPRETATION FOR YEAR 2019 : Total
shareholders funds represents 67.57% of total
liabilities. Total non current liabilities represent 4.17%
of total liabilities. Trade payables represent 15.67% of
total liabilities. Total current liabilities represent 28.25%
of total liabilities. Fixed assets represent 36.87% of
total assets. Total non current assets represent 53.97%
of total assets. Inventories represent 19.65% of total
assets. Total current assets represent 46.02% of total
assets.
COMMON SIZE BALANCE SHEET OF ASIAN
% Of change in % Of change in
MAR 19 AMOUNT
relation to total relation to total
LIABILITIES
liabilities liabilities

0.82 95.92 0.72

0.82 95.92 0.72
66.46 8,791.64 66.84
66.46 8,791.64 66.84
67.29 8,887.56 67.57
0
0.08 10.89 0.08
2.33 416.35 3.16
0.02 2.9 0.02
0.92 118.48 0.9
3.37 548.62 4.17

0 4.35 0.03
15.97 2,062.29 15.67
12.98 1,597.28 12.14
0.36 52.27 0.39
29.33 3,716.19 28.25
100 13,152.37 100
E SHEET OF ASIAN PAINTS
% Of change in
MAR 15 AMOUNT MAR 16 AMOUNT
PARTICULARS relation to total
ASSETS ASSETS
liabilities
ASSETS
NON-CURRENT ASSETS
Tangible Assets 1,886.42 25.93 2,532.97
Intangible Assets 79.07 1.08 92.17
Capital Work-In-Progress 139.54 1.91 92.79
Fixed Assets 2,105.03 28.94 2,717.93
Non-Current Investments 775.72 10.66 1,006.89
Long Term Loans And Advances 209.54 2.88 111.23
Other Non-Current Assets 13.64 0.18 30.54
Total Non-Current Assets 3,103.93 42.67 3,866.59
CURRENT ASSETS
Current Investments 1,118.06 15.37 1,432.79
Inventories 1,802.18 24.77 1,610.12
Trade Receivables 728.87 10.02 759.06
Cash And Cash Equivalents 61.81 0.84 155.02
Short Term Loans And Advances 205.43 2.82 221.91
OtherCurrentAssets 252.92 3.47 318.66
Total Current Assets 4,169.27 57.32 4,497.56
Total Assets 7,273.20 100 8,364.15
 % Of change in % Of change in % Of change in
MAR 17 AMOUNT MAR 18 AMOUNT
relation to total relation to total relation to total
ASSETS ASSETS
assets assets assets

30.28 2,512.01 24.25 2,477.44 21.37

1.1 92.67 0.89 91.09 0.78
1.1 219.76 2.12 1,391.84 12.01
32.49 2,824.44 27.26 3,960.37 34.17
12.03 1,598.20 15.42 1,547.33 13.35
1.32 70.27 0.67 79.08 0.68
0.36 434.92 4.19 500.06 4.31
46.22 4,927.83 47.57 6,086.84 52.52

17.13 1,315.40 12.69 1,030.01 8.88

19.25 2,194.09 21.18 2,178.43 18.79
9.07 994.63 9.6 1,138.20 9.82
1.85 205.94 1.98 120.84 1.04
2.65 13.55 0.13 12.17 0.1
3.8 706.59 6.82 1,021.44 8.81
53.77 5,429.63 52.41 5,500.17 47.46
100 10,358.03 100 11,587.93 100
 % Of change in
MAR 19 AMOUNT
relation to total
ASSETS
assets

4,580.57 34.82
89.97 0.68
179.31 1.36
4,849.85 36.87
1,817.37 13.81
76 0.57
355.8 2.7
7,099.02 53.97

1,146.63 8.71
2,585.10 19.65
1,244.95 9.46
167.52 1.27
13.98 0.1
895.17 6.8
6,053.35 46.02
13,152.37 100