KEY Level1

(PowerampFuel Cost + Other Manufacturing Expenses-(plPacking

Materials)-(Stores Consumed)+ plEmployee Cost+VRS Adjustment +
Selling and Administration Exp. + plMiscellaneous Expenses-(Loss on Sale
of Assets)-(Loss on Sale of Investments)-(Loss on revaluation of
investments)-(Provision for dimunition in value of investment)-(Loss on
forex transactions)-(Loss on buy back of share)-(Loss on buy back of
debenture)-(Provision/Impairment of Assets)-(Donations)-(CSR Expenses)
+Depreciation + Income Expense of prior years - (Other Adjustment) -
VAE (Less: Pre-operative Expenses Capitali
(plOther Interest)-(Income from Investments)-(Fund Based Income)+Wheeling
SALES charges received+Fee Income)
(-(Stock Adjustments)+plExcise Duty + plRaw Materials +plPacking
Inputs Materials+Stores Consumed)

nfa (Net Block - (TOTAL REVALUATION RESERVE))

(Sundry Debtors + Bills Receivable - (Less : Provision for Doubtful Advances) +

debtors Advances to suppliers + Advances recoverable in cash or kind)
inventory (Inventories)
(plOther Interest)-(Income from Investments)-(Fund Based Income)+Wheeling
SALES charges
(-(Stock Adjustments)+plExcise received+Fee
Duty Income)
+ plRaw Materials +plPacking Materials+Stores
inputs Consumed)
operative Expenses Capitalised)-(Sales Tax) - (Wealth Tax)-(Compensation /
vae Reimbursement Income))

nfa (Net Block -from

(plOther Interest)-(Income (TOTAL REVALUATION RESERVE))
Investments)-(Fund Based Income)+Wheeling
SALES charges
(-(Stock Adjustments)+plExcise received+Fee
Duty Income)
+ plRaw Materials +plPacking Materials+Stores
inputs Consumed)
operative Expenses Capitalised)-(Sales Tax) - (Wealth Tax)-(Compensation /
vae Reimbursement Income))

nfa (Net Block - (TOTAL REVALUATION RESERVE))

capital goods)) -( Liability for capital goods (under Other Liabilities))
(plOther Interest)-(Income from Investments)-(Fund Based Income)+Wheeling
SALES charges
(-(Stock Adjustments)+plExcise received+Fee
Duty Income)
+ plRaw Materials +plPacking Materials+Stores
inputs Consumed)
operative Expenses Capitalised)-(Sales Tax) - (Wealth Tax)-(Compensation /
vae Reimbursement Income))
 (Sales Turnover / Operating Income -(Sales Tax) + Export Incentives + Import
Entitlements + Sale of Scrap + Other commission Income + Income from sale of power
(SalesRent
Turnover
(PowerampFuel
+ Lease Cost/Charges
/ Hire Operating
+ Incomefrom
-(Sales
Other +Manufacturing
Income Tax) ++ Export
IncomeIncentives
Expenses-(plPacking
Leasing Hire +Purchase
Import +
fromMaterials)-(Stores
Entitlements
Consumed)+
Provision +plEmployee
SaleBack-(Interest
Written of ScrapCost+VRS
+ Other
on commission
Adjustment
Bank Income
+ Selling+and
Balance)-(Interest Income from sale
/ Administration
Discount ofExp.
power
on advance)-+
+plMiscellaneous
Lease Rent / Hire Charges +
Expenses-(Loss Income
on from
Sale of Leasing + Income
Assets)-(Loss on from
Sale of
(plOther Interest)-(Income from Investments)-(Fund Based Income)+WheelingHire Purchase
Investments)- +
SALES Provision
(LossWritten Back-(Interest
on revaluation of onreceived+Fee
Bank Balance)-(Interest
investments)-(Provision
charges / Discount
for dimunition
Income) on advance)-
in value of
(plOther Interest)-(Income
investment)-(Loss from Investments)-(Fund
on forex transactions)-(Loss BasedofIncome)+Wheeling
on buy back share)-(Loss on buy
SALES (PowerampFuel Cost + Other
back of Adjustments)+plExcise Manufacturing
charges Expenses-(plPacking
received+Fee
debenture)-(Provision/Impairment Income) Materials)-(Stores
(-(Stock
Consumed)+ plEmployee Duty + plRawofMaterials
Assets)-(Donations)-(CSR
+plPacking Expenses)
Materials+Stores
inputs +Depreciation + Income Cost+VRS
Expense ofAdjustment
prior years+- Selling
(Other and Administration
Adjustment) -(Less: Exp.
Pre-+
plMiscellaneous Expenses-(Loss
operative Expenses onConsumed)
Sale ofTax)
Capitalised)-(Sales Assets)-(Loss on Sale of Investments)-
- (Wealth Tax)-(Compensation /
vae (Loss on revaluation of investments)-(Provision
Reimbursement Income)) for dimunition in value of
investment)-(Loss on forex transactions)-(Loss on buy back of share)-(Loss on buy
(Sales Turnover
(PowerampFuel
back Cost/ +
Operating Income -(Sales
Other Manufacturing
of Adjustments)+plExcise
debenture)-(Provision/Impairment Tax) + Export Incentives
Expenses-(plPacking +Expenses)
Import
Materials)-(Stores
(-(Stock
Entitlements
Consumed)+ + Sale of Scrap
plEmployee + Other
Cost+VRS + plRawofMaterials
Dutycommission
Adjustment
Assets)-(Donations)-(CSR
Income
+ +plPacking
+
Selling Income
and Materials+Stores
from sale
Administration ofExp.
power
+
inputs +Depreciation + Income Expense ofConsumed)
prior years - (Other Adjustment) -(Less: Pre-
+plMiscellaneous
Lease Rent Expenses
operative / Hire Charges + Income
Expenses-(Loss from
on Sale
Capitalised)-(Sales Leasing
ofTax) + Income
Assets)-(Loss
- (Wealth fromofHire
on Sale Purchase
Investments)-
Tax)-(Compensation / +
vae Provision
(LossWritten
(PowerampFuel Back-(Interest
on revaluation
Cost + Other on Bank Balance)-(Interest
of investments)-(Provision
Manufacturing
Reimbursement / Discount
for dimunition
Expenses-(plPacking
Income)) on advance)-
in value of
Materials)-(Stores
(plOther Interest)-(Income
investment)-(Loss
Consumed)+ on forex
plEmployee from Investments)-(Fund
transactions)-(Loss
Cost+VRS Adjustment on Based
buy back
+ Selling Income)+Wheeling
andofAdministration
share)-(Loss on buy+
Exp.
SALES back
plMiscellaneous chargeson
of Adjustments)+plExcise
Expenses-(Loss received+Fee
debenture)-(Provision/ImpairmentSale Income) on Sale of Investments)-
ofMaterials
Assets)-(Donations)-(CSR
of Assets)-(Loss Expenses)
(-(Stock Duty + plRaw +plPacking Materials+Stores
inputs +Depreciation + Income of
(Loss on revaluation Expense ofConsumed)
prior years - (Other
investments)-(Provision Adjustment)
for dimunition in -(Less:
value ofPre-
operative Expenses
investment)-(Loss Capitalised)-(Sales
on forex Tax) -on
transactions)-(Loss (Wealth Tax)-(Compensation
buy back of share)-(Loss on/buy
vae back(Sales Turnover
(PowerampFuel Cost/ +
Operating Income -(Sales
Other Reimbursement
Manufacturing
of debenture)-(Provision/Impairment Tax) + Export Incentives
Expenses-(plPacking
Income))
of +Expenses)
Import
Materials)-(Stores
Assets)-(Donations)-(CSR
Entitlements
Consumed)+ +plEmployee
+Depreciation Sale of ScrapCost+VRS
+ Income + Otherof
Expense commission
prior yearsIncome
Adjustment (Other+and
+- Selling Income from-(Less:
sale ofExp.
Administration
Adjustment) power
Pre- +
+plMiscellaneous
Lease
operative Expenses Capitalised)-(Sales Tax) - (Wealth Tax)-(Compensation / +
Rent / Hire Charges +
Expenses-(Loss Income
on from
Sale of Leasing + Income
Assets)-(Loss on from
Sale ofHire Purchase
Investments)-
vae Provision
(LossWritten Back-(Interest
on revaluation on Bank Balance)-(Interest
of investments)-(Provision
Reimbursement Income)) / Discount
for dimunition on advance)-
in value of
(plOther Interest)-(Income
investment)-(Loss from Investments)-(Fund
on forex transactions)-(Loss BasedofIncome)+Wheeling
on buy back share)-(Loss on buy
SALES back of Adjustments)+plExcise charges received+Fee
debenture)-(Provision/Impairment Income)
(-(Stock Duty + plRawofMaterials
Assets)-(Donations)-(CSR Expenses)
+plPacking Materials+Stores
inputs +Depreciation + Income Expense ofConsumed)
prior years - (Other Adjustment) -(Less: Pre-
operative Expenses Capitalised)-(Sales Tax) - (Wealth Tax)-(Compensation /
vae Reimbursement Income))

Depreciation (Depreciation - Other Adjustment)

(Sales Turnover
(PowerampFuel Cost/ +
Operating Income -(Sales
Other Manufacturing Tax) + Export Incentives
Expenses-(plPacking + Import
Materials)-(Stores
Entitlements
Consumed)++plEmployee
Sale of ScrapCost+VRS
+ Other commission
Adjustment Income
+ Selling+and
Income from sale ofExp.
Administration power+
+plMiscellaneous
Lease Rent / Hire Charges + Income
Expenses-(Loss from
on Sale of Leasing + Income
Assets)-(Loss fromofHire
on Sale Purchase +
Investments)-
Provision
Other (LossWritten Back-(Interest
on revaluation
Adjustment on Bank Balance)-(Interest
of investments)-(Provision
+ Expenses Ammortised / Discount
for dimunition on advance)-
in value of
(plOther Interest)-(Income
investment)-(Loss from Investments)-(Fund
on forex transactions)-(Loss BasedofIncome)+Wheeling
on buy back share)-(Loss on buy
SALES back of Adjustments)+plExcisecharges received+Fee
debenture)-(Provision/Impairment Income)
(-(Stock Duty + plRawofMaterials
Assets)-(Donations)-(CSR Expenses)
+plPacking Materials+Stores
inputs +Depreciation + Income
(Sales Turnover Expense
/ Operating ofConsumed)
Incomeprior years
-(Sales - (Other
Tax) Adjustment)
+ Export Incentives-(Less: Pre-
+ Import
operative+Expenses
Entitlements Capitalised)-(Sales
Sale of Scrap Tax) -Income
+ Other commission (Wealth+ Tax)-(Compensation /
Income from sale of power
vae + Lease Rent / Hire Charges + Reimbursement Income))
Income from Leasing + Income from Hire Purchase +
Provision Written Back-(Interest on Bank Balance)-(Interest / Discount on advance)-
(plOther Interest)-(Income from Investments)-(Fund Based Income)+Wheeling
SALES charges received+Fee Income)
Depreciation (Sales Turnover
(PowerampFuel Cost/ + (Depreciation
Operating
Other Income--(Sales
Other
Manufacturing Adjustment)
Tax) + Export Incentives
Expenses-(plPacking + Import
Materials)-(Stores
Entitlements
Consumed)++plEmployee
Sale of ScrapCost+VRS
+ Other commission
Adjustment Income
+ Selling+and
Income from sale ofExp.
Administration power
+
+plMiscellaneous
Lease Rent / Hire Charges + Income
Expenses-(Loss from
on Sale of Leasing + Income
Assets)-(Loss fromofHire
on Sale Purchase +
Investments)-
Provision
Other (LossWritten Back-(Interest
on revaluation
Adjustment on Bank Balance)-(Interest
of investments)-(Provision
+ Expenses Ammortised / Discount
for dimunition on advance)-
in value of
(plOther Interest)-(Income
investment)-(Loss from Investments)-(Fund
on forex transactions)-(Loss BasedofIncome)+Wheeling
on buy back share)-(Loss on buy
SALES back of Adjustments)+plExcisecharges received+Fee
debenture)-(Provision/Impairment Income)
(-(Stock Duty + plRawofMaterials
Assets)-(Donations)-(CSR Expenses)
+plPacking Materials+Stores
inputs +Depreciation + Income Expense ofConsumed)
prior years - (Other Adjustment) -(Less: Pre-
operative Expenses Capitalised)-(Sales Tax) - (Wealth Tax)-(Compensation /
vae Reimbursement Income))
 (Sales Turnover / Operating Income -(Sales Tax) + Export Incentives + Import
Entitlements + Sale of Scrap + Other commission Income + Income from sale of power
(SalesRent
Turnover
(PowerampFuel
+ Lease Cost/Charges
/ Hire Operating
+ Incomefrom
-(Sales
Other +Manufacturing
Income Tax) ++ Export
IncomeIncentives
Expenses-(plPacking
Leasing Hire +Purchase
Import +
fromMaterials)-(Stores
Entitlements
Consumed)+
Provision +plEmployee
SaleBack-(Interest
Written of ScrapCost+VRS
+ Other
on commission
Adjustment
Bank Income
+ Selling+and
Balance)-(Interest Income from sale
/ Administration
Discount ofExp.
power
on advance)- +
+plMiscellaneous
Lease Rent / Hire Charges +
Expenses-(Loss Income
on from
Sale of Leasing + Income
Assets)-(Loss on from
Sale of
(plOther Interest)-(Income from Investments)-(Fund Based Income)+WheelingHire Purchase
Investments)- +
SALES Provision
(LossWritten Back-(Interest
on revaluation of onreceived+Fee
Bank Balance)-(Interest
investments)-(Provision
charges / Discount
for dimunition
Income) on advance)-
in value of
(plOther Interest)-(Income
investment)-(Loss from Investments)-(Fund
on forex transactions)-(Loss BasedofIncome)+Wheeling
on buy back share)-(Loss on buy
SALES back of Adjustments)+plExcise charges received+Fee
debenture)-(Provision/Impairment Income)
(-(Stock Duty + plRawofMaterials
Assets)-(Donations)-(CSR Expenses)
+plPacking Materials+Stores
inputs +Depreciation
(Sales +
Turnover Income
/ Expense
Operating of
Income
(PowerampFuel Cost + Other Manufacturing prior years
-(Sales
Consumed) -
Tax) (Other
+ Adjustment)
Export Incentives-(Less:
+ Pre-
Import
Expenses-(plPacking Materials)-(Stores
operative+plEmployee
Entitlements
Consumed)+ Expenses Capitalised)-(Sales
Sale of Scrap Tax) -Income
+ Other commission
Cost+VRS Adjustment +(Wealth Tax)-(Compensation
Selling+and
Income from sale ofExp.
Administration / +
power
vae +plMiscellaneous
Lease Rent / Hire Reimbursement
Income from Income))
Expenses-(Loss on Sale of Assets)-(Loss on Sale of Investments)-+
Charges + Leasing + Income from Hire Purchase
Provision
(LossWritten Back-(Interest
on revaluation on Bank Balance)-(Interest
of investments)-(Provision / Discount
for dimunition on advance)-
in value of
(plOther Interest)-(Income
investment)-(Loss from Investments)-(Fund
on forex transactions)-(Loss BasedofIncome)+Wheeling
on buy back share)-(Loss on buy
SALES back of Adjustments)+plExcise charges received+Fee
debenture)-(Provision/Impairment Income)
(-(Stock Duty + plRawofMaterials
Assets)-(Donations)-(CSR Expenses)
+plPacking Materials+Stores
inputs +Depreciation + Income
(Sales Turnover Expense
/ Operating ofConsumed)
Incomeprior years
-(Sales - (Other
Tax) Adjustment)
+ Export Incentives-(Less: Pre-
+ Import
operative+Expenses
Entitlements Capitalised)-(Sales
Sale of Scrap Tax) -Income
+ Other commission (Wealth + Tax)-(Compensation /
Income from sale of power
vae + Lease Rent / Hire Charges + Reimbursement Income))
Income from Leasing + Income from Hire Purchase +
Provision Written Back-(Interest on Bank Balance)-(Interest / Discount on advance)-
(plOther Interest)-(Income from Investments)-(Fund Based Income)+Wheeling
SALES charges received+Fee Income)
Total Marketing Expenses (Sales Turnover Expenses+
(Marketing / OperatingDiscount
Income -(Sales Tax) + Export
Paid + Commssion Incentives
expense + Import
on sales)
Entitlements + Sale of Scrap + Other commission Income + Income from sale of power
Advertisement
(SalesRent
+ Lease Turnover
/ Hire/Charges
Operating Incomefrom
+ Income -(Sales Tax) ++ Export
Leasing IncomeIncentives
from Hire +Purchase
Import +
Entitlements + SaleBack-(Interest
Provision Written of Scrap + Otheron commission Income + Income
Bank Balance)-(Interest from sale
/ Discount of power
on advance)-
+ Lease
(plOther Interest)-(Income from Investments)-(Fund Based Income)+Wheeling +
Rent / Hire Charges + Income from Leasing + Income from Hire Purchase
SALES Provision Written Back-(Interest
chargesonreceived+Fee
Bank Balance)-(Interest
Income) / Discount on advance)-
(plOther Interest)-(Income from Investments)-(Fund Based Income)+Wheeling
SALES (Sales Turnover / Operating Income
charges -(Sales Tax)
received+Fee + Export Incentives + Import
Income)
Entitlements
(-(Stock + Sale of Scrap + Other
Adjustments)+plExcise Dutycommission Income ++plPacking
+ plRaw Materials Income from sale of power
Inputs + Lease Rent / Hire
Materials+Stores Charges + Income from Leasing + Income from Hire Purchase +
Consumed)
Provision Written Back-(Interest on Bank Balance)-(Interest / Discount on advance)-
(plOther Interest)-(Income from Investments)-(Fund Based Income)+Wheeling
SALES charges received+Fee Income)

Total Marketing Expenses (Marketing Expenses+ Discount Paid + Commssion expense on sales)
Advertisement
Distribution Expenses
(Sales Turnover
(PowerampFuel Cost/ +
Operating Income -(Sales
Other Manufacturing Tax) + Export Incentives
Expenses-(plPacking + Import
Materials)-(Stores
Entitlements
Consumed)++plEmployee
Sale of ScrapCost+VRS
+ Other commission
Adjustment Income
+ Selling+and
Income from sale ofExp.
Administration power+
VRS Adjustment
+plMiscellaneous
Lease Rent / Hire Charges + Income
Expenses-(Loss from
on Sale of Leasing + Income
Assets)-(Loss fromofHire
on Sale Purchase +
Investments)-
Provision
(LossWritten Back-(Interest
on revaluation on Bank Balance)-(Interest
of investments)-(Provision
plEmployee / Discount
Cost for dimunition on advance)-
in value of
(plOther Interest)-(Income
investment)-(Loss from Investments)-(Fund
on forex transactions)-(Loss BasedofIncome)+Wheeling
on buy back share)-(Loss on buy
SALES back of Adjustments)+plExcise charges received+Fee
debenture)-(Provision/Impairment Income)
(-(Stock Duty + plRawofMaterials
Assets)-(Donations)-(CSR Expenses)
+plPacking Materials+Stores
inputs +Depreciation + Income Expense
(PowerampFuel Cost + Other Manufacturingof prior years - (Other Adjustment)
Expenses-(plPacking
Consumed) -(Less: Pre-
Materials)-(Stores
operative plEmployee
Consumed)+ Expenses Capitalised)-(Sales
Cost+VRS AdjustmentTax) -+(Wealth Tax)-(Compensation
Selling and Administration Exp./ +
vae plMiscellaneous Expenses-(Loss Reimbursement Income)) on Sale of Investments)-
on Sale of Assets)-(Loss
(Loss on revaluation of investments)-(Provision for dimunition in value of
(-(Stock Adjustments)+plExcise
investment)-(Loss Duty + plRaw Materials
on forex transactions)-(Loss +plPacking
on buy back Materials+Stores
of share)-(Loss on buy
inputs back of Consumed)
debenture)-(Provision/Impairment of Assets)-(Donations)-(CSR Expenses)
(-(Stock Adjustments)+plExcise Duty + plRaw Materials +plPacking Materials+Stores
inputs +Depreciation + Income Expense ofConsumed)
prior years - (Other Adjustment) -(Less: Pre-
operative Expenses Capitalised)-(Sales Tax) - (Wealth Tax)-(Compensation /
vae Reimbursement Income))
 (Sales Turnover / Operating Income -(Sales Tax) + Export Incentives + Import
Entitlements + Sale of Scrap + Other commission Income + Income from sale of power
+ LeaseAdjustments)+plExcise
(-(Stock Rent / Hire Charges + Income
Duty + from
plRaw Leasing + Income
Materials from Materials+Stores
+plPacking Hire Purchase +
inputs Provision Written Back-(Interest on Bank Balance)-(Interest / Discount on advance)-
Consumed)
(plOther Interest)-(Income from Investments)-(Fund Based Income)+Wheeling
SALES (Sales Turnover / Operating Income
charges -(Sales Tax)
received+Fee + Export Incentives + Import
Income)
Entitlements
(-(Stock + Sale of Scrap + Other
Adjustments)+plExcise Dutycommission Income ++plPacking
+ plRaw Materials Income from sale of power
Inputs + Lease Rent / Hire
Materials+Stores Charges + Income from Leasing + Income from Hire Purchase +
Consumed)
Provision Written Back-(Interest on Bank Balance)-(Interest / Discount on advance)-
(plOther Interest)-(Income from Investments)-(Fund Based Income)+Wheeling
SALES charges received+Fee Income)
(-(Stock Adjustments)+plExcise Duty + plRaw Materials +plPacking
Inputs Materials+Stores Consumed)

nfa (Net Block - (TOTAL REVALUATION RESERVE))

(Sundry Debtors + Bills Receivable - (Less : Provision for Doubtful Advances) +
debtors Advances to suppliers + Advances recoverable in cash or kind)
inventory (Inventories)

nfa debtors + inventory - ((creditors+Creditors

(Net for capital
Block - (TOTAL REVALUATION goods /liability for
RESERVE))
capital goods)) -( Liability for capital goods (under Other Liabilities))

Total Marketing Expenses (Marketing Expenses+ Discount Paid + Commssion expense on sales)
Advertisement
(PowerampFuel Cost + Other Manufacturing Expenses-(plPacking Materials)-(Stores
Consumed)+ plEmployee Cost+VRS Adjustment + Selling and Administration Exp. +
plMiscellaneous Expenses-(Loss on Sale of Assets)-(Loss on Sale of Investments)-
Distribution
(Loss onExpenses
revaluation of investments)-(Provision for dimunition in value of
investment)-(Loss on forex transactions)-(Loss on buy back of share)-(Loss on buy
back of Adjustments)+plExcise
(-(Stock debenture)-(Provision/Impairment
Duty + plRawofMaterials
Assets)-(Donations)-(CSR Expenses)
+plPacking Materials+Stores
inputs +Depreciation + Income Expense ofConsumed)
prior years - (Other Adjustment) -(Less: Pre-
operative Expenses Capitalised)-(Sales Tax) - (Wealth Tax)-(Compensation /
vae Reimbursement Income))

Total Marketing Expenses (Marketing Expenses+ Discount Paid + Commssion expense on sales)
Advertisement
(Sales Turnover / Operating Income -(Sales Tax) + Export Incentives + Import
Entitlements + Sale of Scrap + Other commission Income + Income from sale of power
+ Lease Rent / Hire Charges + Income from Leasing + Income from Hire Purchase +
randd Provision Written Back-(Interest on Bank
(Capital Expenditure + Balance)-(Interest / Discount on advance)-
Recurring Expenditure)
(plOther Interest)-(Income from Investments)-(Fund Based Income)+Wheeling
SALES charges received+Fee Income)

ta (Total Assets)
ia (Goodwill+TechnicalKnowhow+Patent)
 (Sales Turnover / Operating Income -(Sales Tax) + Export Incentives + Import
Entitlements + Sale of Scrap + Other commission Income + Income from sale of power
+ Lease Rent / Hire Charges + Income from Leasing + Income from Hire Purchase +
nfa Provision Written Back-(Interest on Bank
(Net Block - (TOTAL Balance)-(Interest
REVALUATION / Discount on advance)-
RESERVE))
(plOther Interest)-(Income from Investments)-(Fund Based Income)+Wheeling
SALES (Sales Turnover / Operating Income
charges -(Sales Tax)
received+Fee + Export Incentives + Import
Income)
Entitlements + Sale of Scrap + Other commission Income + Income from sale of power
+ Lease Rent / Hire Charges + Income from Leasing + Income from Hire Purchase +
totalExport Provision Written Back-(Interest on Bank Balance)-(Interest
(ExportsFOB+Services provided) / Discount on advance)-
(plOther Interest)-(Income from Investments)-(Fund Based Income)+Wheeling
SALES charges received+Fee Income)
(Sales Turnover
(PowerampFuel Cost/ +
Operating Income -(Sales
Other Manufacturing Tax) + Export Incentives
Expenses-(plPacking + Import
Materials)-(Stores
Entitlements
Consumed)++plEmployee
Sale of ScrapCost+VRS
+ Other commission
Adjustment Income
+ Selling+and
Income from sale ofExp.
Administration power+
+plMiscellaneous
Lease Rent / HireExpenses-(Loss plEmployee
Charges + Income from
on Sale Cost + Income
of Leasing
Assets)-(Loss fromofHire
on Sale Purchase +
Investments)-
Provision
(LossWritten Back-(Interest
on revaluation on Bank Balance)-(Interest
of investments)-(Provision
VRS Adjustment / Discount
for dimunition on advance)-
in value of
(plOther Interest)-(Income
investment)-(Loss from Investments)-(Fund
on forex transactions)-(Loss BasedofIncome)+Wheeling
on buy back share)-(Loss on buy
SALES (Sales
back Turnover / Operating Income
charges -(Sales
received+Fee
of debenture)-(Provision/Impairment Tax) + Export Incentives +Expenses)
Income)
of Assets)-(Donations)-(CSR Import
Entitlements + Sale
+Depreciation of ScrapExpense
+ Income + Otherof commission
prior yearsIncome
- (Other+ Adjustment)
Income from-(Less:
sale of Pre-
power
+ Lease
operative Expenses Capitalised)-(Sales Tax) - (Wealth Tax)-(Compensation / +
Rent / Hire Charges + Income from Leasing + Income from Hire Purchase
vae Provision Written Back-(Interest on Bank Balance)-(Interest
Reimbursement Income)) / Discount on advance)-
(plOther Interest)-(Income from Investments)-(Fund Based Income)+Wheeling
SALES (Sales Turnover / Operating chargesIncome
received+Fee Income)
-(Sales Tax) + Export Incentives +
Import Entitlements + Sale of Scrap + Other commission Income + Income
nfa from sale of power (Net+Block
Lease Rent /REVALUATION
- (TOTAL Hire ChargesRESERVE))
+ Income from Leasing +
gfa
Income from Hire Purchase + Provision Written Back-(Interest on Bank
(Gross Block - (TOTAL REVALUATION RESERVE))
Balance)-(Interest / Discount on advance)-(plOther Interest)-(Income from
(PowerampFuel Cost
Investments)-(Fund + Other
Based Manufacturing Expenses-(plPacking
Income)+Wheeling charges received+Fee
sales
(Sales Turnover / Operating
Materials)-(Stores Consumed)+ Income - (Sales Tax)
plEmployee
Income) + Export
Cost+VRS Incentives++
Adjustment
Import and
Selling Entitlements + SaleExp.
Administration of Scrap + Income fromExpenses-(Loss
+ plMiscellaneous sale of power +onLease
Sale
Rent
of / Hire Charges
Assets)-(Loss + Provision
on Sale Written Back + on
of Investments)-(Loss Income from Bill
revaluation of
sales1 Discounting+Feefor
investments)-(Provision Income+Wheeling
dimunition in value charges received)
of investment)-(Loss on
forex transactions)-(Loss on buy back of share)-(Loss
(-(Stock Adjustments)+plExcise Duty + plRaw Materials +plPacking on buy back of
debenture)-(Provision/Impairment
Materials+Storesof Assets)-(Donations)-(CSR
Consumed) Expenses)
inputs
+Depreciation + Income Expense of prior years - (Other Adjustment) -
(Less: Pre-operative Expenses Capitalised)-(Sales Tax) - (Wealth Tax)-
vae (Compensation / Reimbursement Income))

nfa (Net Block - (TOTAL REVALUATION RESERVE))

(Sundry Debtors + Bills Receivable - (Less : Provision for Doubtful
Advances) + Advances to suppliers + Advances recoverable in cash or
debtors kind)
(Sundry Creditors - (Creditors for Capital Goods) + Acceptances + Due to
Subsidiary / Group Companies + Advances from Customers / Credit
creditors balances)

Total Marketing Expenses (Marketing Expenses+ Discount Paid + Commssion expense on sales)
gfa (Gross Block - (TOTAL REVALUATION RESERVE))
(Equity Paid Up + Preference Capital Paid Up + Reserves Total -
(Amalgamation Reserve)+ Adjustments to equity -(TOTAL REVALUATION
networth RESERVE) -(Miscellaneous Expenses not writtten off))

totalExport (ExportsFOB+Services provided)

randd (Capital Expenditure + Recurring Expenditure)

wages (plEmployee Cost + VRS Adjustment)

ta (Total Assets)

ia (Goodwill+TechnicalKnowhow+Patent)

Depreciation (Depreciation - Other Adjustment)

inventory (Inventories)

forexgain (Gain on Cancell. of Forward Contr/ forex trans)

forexloss (Loss on forex transactions)

Level2 Level3 Level4 Level5 Level6

Sales-inputs GP GP/VAE GPVAE

(nfa + debtors + inventory) oa

(inputs + vae) tc (sales - (tc)) op (op/oa)

(inputs + vae) tc (sales - (tc)) op (op/nfa)

ce

(inputs + vae) tc (sales - (tc)) op (op/ce)

 (inputs + vae) tc (sales - (tc)) op (op/sales)

(inputs + vae) tc

(inputs + vae) tc (sales - (tc)) op (op/tc)

(inputs + vae) tc (sales - (tc)) op (op/vae)

Depreciation - Other Adjustment +

Expenses Ammortised

(op + Depreciation - Other

Adjustment + Expenses
(inputs + vae) tc (sales - (tc)) op Ammortised)

Depreciation - Other Adjustment +

Expenses Ammortised

(op + Depreciation - Other

Adjustment + Expenses
(inputs + vae) tc (sales - (tc)) op Ammortised)
 (inputs + vae) tc (sales - (tc)) op (op/sales)

(inputs + vae) tc (sales - (tc)) op

(Advertisement+Total Marketing Expenses) am (am/sales) amsales

Sales-inputs GP (gp/sales) gpsales

(Advertisement+Total Marketing
Expenses+Distribution Expenses) amd (amd/sales) amdsales

(plEmployee Cost
+ VRS
(inputs + vae) tc Adjustment)/tc EmployeeCostTC

(inputs + vae) tc (inputs/tc) inputstc

 Sales-inputs GP (gp/inputs) gpdicop

Sales-inputs GP

(nfa + debtors + inventory) oa

ce

(Advertisement+Total Marketing
Expenses+Distribution Expenses) amd

(inputs + vae) tc

(Advertisement+Total Marketing Expenses) am

(randd/sales) randdsales

(ia/ta) iata
 (nfa/sales) nfasales

(totalExport/sales) exportsales

(plEmployee Cost+VRS
Adjustment)/sales EmployeeCostsales

(vae/sales) vaesales

(nfa/gfa) nfagfa
Level7 Level8 Level9

opoa

opnfa

opce
operatingmargin

optc

opvae

cashprofit

cashprofit (cashprofit/sales) cashprofitsales

opsales