Question

Sub-question No.

Rall no.2.o4161
CousseCooe MEBY CCEFo2
Subject irancial kapantinq Aralusis
Date 2/lo_/ 20

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 2016
Question
Sub-question No.

Balcn.C Shaet On_Mosch 31 2019

Liahilities Amt Assets Arout.
Eneclosset 3
Builclin L,16,000
Fuantue Eia L5oop
Eyity Delinehg tuk Tovo
Capital
Ruteiad eanung434,o0
Asset
CusgnLisbiliti
Tnvauliy 16,oDD
ALLOA euab32,0.oo
axcs Pumenhle 26 oo0Atcoubg_Ruivub
Lounpauahle 30 0D LG bo/~

MostuR Puabaeo00.D ddaas yool

C-Dsdskecivd 3osl 12,6o0
Cash

Buileding Higtosica Costloncupt i s

o t Obseaved th
builolin Vralueck a Mosk utE valuu

gaval LL30, ooðl

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 204161L
Qvestion

Subqueston No.

oventOn w ollou hiserico

Cos ontaptlthan the
Value wil not be Chnge
inuoitoM
Bodebts is thuken a3 2x pars
incom Stote mut Sp
Atcowt Aacwohle Cecte CacliL
bolanca deduckcol

Oscles aLined - T 3ouo uiilk_h

ceductacd saceiveh
Onl tukan
Non Momeatas auns.oLceion pbsSosutol

-Rtcùnec eAsnin3
Old Ratounae
2 Baod desis
3 4oo/~

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2
 204161
Question
Sub-question No.

92 iquidity Katio S.

KP L4cl M LLl
CusgaInt Reuti.o CA
CL
3S6=/72

L c Retio Cuick assi

15& lou/
11

Ccuh Ratio a h te9uivalanE

Total Liabiltiy
u2/ 42

Solveny- Rotio S 1otal Licubilitt3

Total Assats
32 x loo 21 x_l6o

=L13.s
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14
3
 SA01A:31112RISRITH

2.046
Question
Sub-question No.

Linbidih to puitu Roctio

3 2x loc 21
utG 137

5.2 -
M& limide.cl is Aq Solvard than
KP Ltd

RazLability Ratiu3
Petuanonaguuiu ALt Thcpre
Ava taks holdes '3
x loD

=. 13.s
Pao Masqin Net eomR
Nt Salek_Reuenlu

loxLoo 1& G
6o
o.o6 Y:
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15
 204161
Oueston
Sub-question No

Exed ogse tusnoe otiO

Net Sauls Rousn
Avc
Avc Net Fxeol AsseLs

2%0 &o2

3.19-
soltobiluty o KP LLd btba
hen. M Ltd
Masket oulue RetioS
Fasriungskshu Ne Jncom
Avg noS h o u n

2-16 2.

31

D i d t Jild Dividosdg Pr Sha

Menkt_ Pcu shane
21C 12.4
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16
5
 206 L
Question
Sub-question No.

SDCompany ouht_val Aatio S

Can Concucde thot both o boulunud
as 2asnns pes shouu kP
ukila divielsh
MG
M ia 00 opt io n- CompRd
kP LEcl Lauidt 2 olvanu
poulanced malkat Value
otius

M mitec battrs in
wkile KP
bttus shost tesm

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 20ul6
+
Question

Sub-question No.

3Psiodic nathe cl

CIDate fantiaulsRaiaNeTssuacd
a R A 8 RLA
4Tun LaaoLe 24u 2o

12 Soun schase

26 JanPuschose Loo ILYO

Sale 200 32

Sale 2so l4u

o S Endinqraro Net Pseb

WA
WAC 3 6o 86u& 3320
LIFO S20 soo 2560
ETEO oso 1so 36o0

=36e0o
(2)aafit As_FTFO
lax Raute 2 s y .

LTFO 25bD
Paoitos Ag
Lx 2SV 6 Y o_

WA-
i t_C _s A& 316
Tox 2S. 212

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 204161
Question
Sub-queston No

3aspatual Mothe d
EIFO
DectrPatitulcuS Kaccisvecl TsSue alanca
RA RA C A
4Teun TnVantoy 20 |120
12-Tonschuc H6016su 210 112O
26Joun Puschase |4oo Hoo GsuD
2 o sL2o
Sale 2oo63200 O 320
6uo
Sale 2so 6 SD 52

|Lt 20
Enclinq invontcoy Rg 1o8o 20 t s
COGS
Sales

NP Sales CoGS
36o

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 204161
uestn
Seguestn Nu

Yesptual thed
LIFO
DatePastitulass Retaived BuunC
3RA
R AGRA
Jounnvente iu 2uo 12
12Scun uhnse 6 6& 21 2

2 San Pushuse 24 2
+6 6

Sal 2o063200 12uo ? 20

20D 22ae
Sale 2 S 6 rol2o 2
Lukt it-120 so
Endincq inveO Rs o o 20 ts)
(o6S 5 20
Salss
NP E t6& 5/2o 256o
Weiahtad Auesaqa Cost (WA)

Endinq Trventusn $6Y 20 unt

CO 136 o
Salss 76 So
NP: Sales CoGS
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B3 20
(
 20 L6
Question

Sub-question No.

4 DeRaactation f:A (ost-aasidual ualus

Tos pes slm) Estimake cl lip

2o00d-looobd

Tetol_aCumulateod =2,3,oao
olupaoution
Depsa ttion
ALS S2 M

234e ceo = 13 ya
Usec
uotun-
Annyal olepruiackio n

Also Beok valssn al =qLOooO 23 Lo

Buulcin4
(2 Aptes chang
ostimeution
DapCition SV-RV
(s p SL RauiSeel s~im odrd
tS60op 6 Sud
yami 20 yc
229SoPA 11

(Io)
 204161
Question
Sub-question No.

(3)Act
Inbalence heat = (+3 oos 7330 So
49so valu
buildin d0e
CI)T tincome RiwiSed old
2295p 1soo D
Nt inceme Shl
to
chounge in dypsaicioA
4SLM t0wOVpmethool
Neuo oupseutoctio n hook valuu
'y R V

t5Coo0-oo D

oeo PA

BoanC skut Dapaa cioutionis

both so thena- uullha SCumR
Net inLoma DepLLiutioN
SCme n
both thy
thuy thoAa ilbe no
y
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12
 2o4161
Cueetion
Sub-question No.

(B) Assets Liabilttis Capitul

BsinesS 2,30,Oo0
5 S, o oD O
Cosh (2o00.0
s , o 0PO

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 49
204l6
Question
Sub-question No.

5
A) Cash low Trol As f e
Hhe ndinq 31/3 /2a.
Pasticuass Ps
Cowsh louo som
Oasatinq activittu
Net loss 5o,22
Adiuyimnt fas Non-ah
item
Dapacieation S 5o
NenLosh Cempensation 6 3,6, 6o0
t6 Aplo4RA3
T

CpASctiny lo4sbaaura
wekircapital heusga So,SL7s|
nsL in_dposit
wth pliay
LnaLSR n pepcuicd_csset|o,S6,Soo)
Ir CsA inaccount3 20,41,12 S
pCuyaht
in liabilitity 6,123tS
Net lsh usac in
OA0in ativtiu Ks$233S0)
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 2061
dvesdon

->sh usCA n
un0pes.atinu = S,23,3 So
actisiti
At the
qnnin4 J
the (ommoounA
loss
CCN- Seen CA
bo New stoust p S-te
inanick actinites also auwcilakle t
Monch

hone Co ba issecl os tha a9pucy,

2Theu Can olso obotsLI

3 Tha CON tak loan onn t h e bevnlc

th businns3s

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 204l 6
Queston
Sudqueston No

onre
tion an Eet Ativity Amoun
No
1. haus
Tnvestinu4ooeo)eti
Shext sm lcun osti
inanunu
2 Stackpuechas Opekodin S,ot,Ou)waqti
Gaditu Tn Oaescusitn et,00D rosi-tone

3.Diidpudes nanuae ,4, Soo2Mquae

Bceke in Dpsatinu 2,0.2osMegecia
P/L seel

Sde Mackre Invstinq 5,00 bo0 fosita

5.Businsl Aq NO
hsua shaa

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10
 2 6
Question
Sub-question Na.

6 Badance aht a Nexus Mobile Ccosposctiom.

Statemeunt a Psogit Ond loss Maxus
Mobie Losponcution tho mont

ApAl 2 1
Panticlans Arnount (in thausunds

T.Rene
Selas ,56D
Tot Rvenu +1,5
xpLnSS
Cos Salu
Puscbas Stocke
incune (ojt
EmplouA xp l2 76)
thua xp
Total expa

Nt Pait

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 Question
Sub-question No.
204l6

(2)Balante Shet Maxu Casposction

the month6 ncled Apsik30 20 17
Pau-ti cles Amount lin looo),

Eqty Liabztis
(T Shusa holdus's
Fund

ShoLs Copito
- RseMR cund Susplus lo62
23431
Non_Cbaut Lzabiliti)
Lacun pauah
Othes lonq team So
Cu 12 -20)

Liabiltti
Shot thm boahowing3
ThadePayah (t32x0tu6) 43326
Tna payahle (2012o 536

5120 6
Total uty a

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 Queston
Sub-queston No 204161

A9ts
Nen Causse AssetS

Bo puty Plo-t d 24SI2

C2u 262 320)
-TAtuneiblis (76 k t 2 )

Non lussant Tav S U

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