PROFIT AND LOSS ACCOUNT (Horizontal Analysis)

P/L OF Ambuja CEMENT

PARTICULARS 2017 2018 2019
INCOME
Revenue from operations 11214.87 11356.76 11667.88
Other Income 359.09 374.98 426.52
Total Income 11573.96 11731.74 12094.4

EXPENSES
Cost of materials consumed 909.33 1013.08 994.42
Changes in inventories -62.83 -76.72 42.8
Excise duty 768.02 0 0
Employees benefit Expenses 661.37 679.57 672.63
Finance Cost 107.19 82.33 83.52
Depreciation and amortization expenses 572.92 548.09 543.83
Power and fuel 2234.2 2549.69 2586.42
Freight and forwarding expense 2871.98 3277.57 3094.2
Purchase of stock in trade 0 5.96 88.27
Other expenses 1893.67 2017.14 2046.44
Self consumption of cement -1.01 -0.99 -6.15
Total expenses 9954.84 10095.72 10146.38

PROFIT BEFORE TAX 1619.12 1636.02 1948.02

Exceptional items 129.95 0
Tax expenses
For the current year
Current Tax 412 478 573
Deferred Tax - charge -18.33 -86.93 -153.52
Relating to earlier years
Current Tax -1.33 -372.01 0
Deferred Tax - charge -22.79 0 0
Total 369.55 19.06 419.48
PROFIT AFTER TAX 1249.57 1487.01 1528.54

Re measurement gain on defined benefit pla 5.64 2.82 -6.97

Tax adjustment on above -2.23 -0.73 2.58
Total 3.41 2.09 -4.39

Total comprehensive income for the year 1252.98 1489.1 1524.15

EARNING PER SHARE
Basic 6.29 7.49 7.7
Diluted 6.29 7.49 7.7
Absolute Value for 2018 Absolute Value for 2019 % for 2018 % for 2019

141.889999999999 311.119999999999 1.265% 2.740%

15.89 51.54 4.425% 13.745%
157.780000000001 362.66 1.363% 3.091%
0 0 #DIV/0! #DIV/0!
0 0 #DIV/0! #DIV/0!
103.75 -18.6600000000001 11.409% -1.842%
-13.89 119.52 22.107% -155.787%
-768.02 0 -100.000% #DIV/0!
18.2 -6.94000000000005 2.752% -1.021%
-24.86 1.19 -23.192% 1.445%
-24.8299999999999 -4.25999999999999 -4.334% -0.777%
315.49 36.73 14.121% 1.441%
405.59 -183.37 14.122% -5.595%
5.96 82.31 #DIV/0! 1381.040%
123.47 29.3 6.520% 1.453%
0.02 -5.16 -1.980% 521.212%
140.879999999999 50.6599999999999 1.415% 0.502%
0 0 #DIV/0! #DIV/0!
16.9000000000001 312 1.044% 19.071%
129.95 -129.95 #DIV/0! -100.000%
0 0 #DIV/0! #DIV/0!
0 0 #DIV/0! #DIV/0!
66 95 16.019% 19.874%
-68.6 -66.59 374.250% 76.602%
0 0 #DIV/0! #DIV/0!
-370.68 372.01 27870.677% -100.000%
22.79 0 -100.000% #DIV/0!
-350.49 400.42 -94.842% 2100.839%
237.44 41.53 19.002% 2.793%
0 0 #DIV/0! #DIV/0!
-2.82 -9.79 -50.000% -347.163%
1.5 3.31 -67.265% -453.425%
-1.32 -6.48 -38.710% -310.048%
0 0 #DIV/0! #DIV/0!
236.12 35.0500000000002 18.845% 2.354%
0 0 #DIV/0! #DIV/0!
1.2 0.21 19.078% 2.804%
1.2 0.21 19.078% 2.804%
PARTICULARS 2017 2018 2019 % for 2017 % for 2018 % for 2019
INCOME
Revenue from operations 11214.87 11356.76 11667.88 100.000% 100.000% 100.000%
Other Income 359.09 374.98 426.52 3.202% 3.302% 3.656%
Total Income 11573.96 11731.74 12094.4 103.202% 103.302% 103.656%
0.000% 0.000% 0.000%
EXPENSES 0.000% 0.000% 0.000%
Cost of materials consumed 909.33 1013.08 994.42 8.108% 8.921% 8.523%
Changes in inventories -62.83 -76.72 42.8 -0.560% -0.676% 0.367%
Excise duty 768.02 0 0 6.848% 0.000% 0.000%
Employees benefit Expenses 661.37 679.57 672.63 5.897% 5.984% 5.765%
Finance Cost 107.19 82.33 83.52 0.956% 0.725% 0.716%
Depreciation and amortization 572.92 548.09 543.83 5.109% 4.826% 4.661%
Power and fuel 2234.2 2549.69 2586.42 19.922% 22.451% 22.167%
Freight and forwarding expense 2871.98 3277.57 3094.2 25.609% 28.860% 26.519%
Purchase of stock in trade 0 5.96 88.27 0.000% 0.052% 0.757%
Other expenses 1893.67 2017.14 2046.44 16.885% 17.762% 17.539%
Self consumption of cement -1.01 -0.99 -6.15 -0.009% -0.009% -0.053%
Total expenses 9954.84 10095.72 10146.38 88.765% 88.896% 86.960%
0.000% 0.000% 0.000%
PROFIT BEFORE TAX 1619.12 1636.02 1948.02 14.437% 14.406% 16.696%
Exceptional items 129.95 0 0.000% 1.144% 0.000%
Tax expenses 0.000% 0.000% 0.000%
For the current year 0.000% 0.000% 0.000%
Current Tax 412 478 573 3.674% 4.209% 4.911%
Deferred Tax - charge -18.33 -86.93 -153.52 -0.163% -0.765% -1.316%
Relating to earlier years 0.000% 0.000% 0.000%
Current Tax -1.33 -372.01 0 -0.012% -3.276% 0.000%
Deferred Tax - charge -22.79 0 0 -0.203% 0.000% 0.000%
Total 369.55 19.06 419.48 3.295% 0.168% 3.595%
PROFIT AFTER TAX 1249.57 1487.01 1528.54 11.142% 13.094% 13.100%
0.000% 0.000% 0.000%
Re measurement gain on defined 5.64 2.82 -6.97 0.050% 0.025% -0.060%
Tax adjustment on above -2.23 -0.73 2.58 -0.020% -0.006% 0.022%
Total 3.41 2.09 -4.39 0.030% 0.018% -0.038%
0.000% 0.000% 0.000%
Total comprehensive income for 1252.98 1489.1 1524.15 11.172% 13.112% 13.063%
EARNING PER SHARE 0.000% 0.000% 0.000%
Basic 6.29 7.49 7.7 0.056% 0.066% 0.066%
Diluted 6.29 7.49 7.7 0.056% 0.066% 0.066%