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
(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 + Provision Written Back-(Interest on Bank Balance)-(Interest / Discount
on advance)-(plOther Interest)-(Income from Investments)-(Fund Based Income)
SALES +Wheeling 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)
(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 + Provision Written Back-(Interest on Bank Balance)-(Interest / Discount
on advance)-(plOther Interest)-(Income from Investments)-(Fund Based Income)
SALES +Wheeling charges received+Fee Income)
(-(Stock Adjustments)+plExcise Duty + plRaw Materials +plPacking
inputs Materials+Stores Consumed)
 (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) -(Less: Pre-operative Expenses Capitalised)-(Sales Tax) -
vae (Wealth Tax)-(Compensation / Reimbursement Income))

nfa (Net Block - (TOTAL REVALUATION RESERVE))

(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 + Provision Written Back-(Interest on Bank Balance)-(Interest / Discount
on advance)-(plOther Interest)-(Income from Investments)-(Fund Based Income)
SALES +Wheeling charges received+Fee Income)
(-(Stock Adjustments)+plExcise Duty + plRaw Materials +plPacking
inputs Materials+Stores Consumed)

(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) -(Less: Pre-operative Expenses Capitalised)-(Sales Tax) -
vae (Wealth Tax)-(Compensation / Reimbursement Income))

nfa (Net Block - (TOTAL REVALUATION RESERVE))

debtors + inventory - ((creditors+Creditors for capital goods /liability for
capital goods)) -( Liability for capital goods (under Other Liabilities))

(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 + Provision Written Back-(Interest on Bank Balance)-(Interest / Discount
on advance)-(plOther Interest)-(Income from Investments)-(Fund Based Income)
SALES +Wheeling charges received+Fee Income)
 (-(Stock Adjustments)+plExcise Duty + plRaw Materials +plPacking
inputs Materials+Stores Consumed)

(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)-
(Sales Turnover / Operating
(Donations)-(CSR Income -(Sales +Tax)
Expenses)+Depreciation Income+ Export Incentives
Expense of prior+ years
Import-
Entitlements
(Other
(PowerampFuel
(Sales + Sale
Adjustment)
Turnover of
Cost Scrap
-(Less: +Income
+ Other
/ Operating Other commission
Pre-operative
Manufacturing
-(SalesExpenses
Tax) Income + Incentives
Income from
Capitalised)-(Sales
Expenses-(plPacking
+ Export sale of
Tax)
Materials)-
+ Import -
vae power + Lease Rent
(Stores(Wealth
Entitlements / Hire Charges
+ Sale Tax)-(Compensation
Consumed)+
of ScrapplEmployee + Income from Leasing
/ Reimbursement
Cost+VRS
+ Other commission +
Income +Income))
Adjustment Income
+ Selling
Income from
from and Hire
sale of
Purchase
power + + Provision
Administration
Lease Rent+Written
Exp. Back-(Interest
/plMiscellaneous
Hire Charges on from
BankLeasing
Expenses-(Loss
+ Income Balance)-(Interest
on Sale / Discount
of Assets)-(Loss
+ Income from Hire
Purchase + Provision Written Back-(Interest on Bank Balance)-(Interest / Income)
on advance)-(plOther
on Sale of Interest)-(Income
Investments)-(Loss on from Investments)-(Fund
revaluation of Based
investments)-(Provision for
Discount
SALES dimunition
on(PowerampFuel
advance)-(plOther+Wheeling
in valueCost
of + Othercharges
investment)-(Loss
Interest)-(Income received+Fee
on forex
from
Manufacturing Income)
transactions)-(Loss
Investments)-(Fund
Expenses-(plPacking Basedon buy back
Income)
Materials)-
SALES of share)-(Loss
(Stores on buy
+Wheeling
Consumed)+ back of debenture)-(Provision/Impairment
charges received+Fee
plEmployee Duty
Cost+VRS Income)
Adjustment of Assets)-
++plPacking
Selling and
(-(Stock
(Donations)-(CSR Adjustments)+plExcise ++plRaw Materials
inputs Administration Exp. Expenses)+Depreciation
+ plMiscellaneous Income
Expenses-(Loss
Materials+Stores Consumed)
Expense
on Sale of ofAssets)-(Loss
prior years -
(Other Adjustment)
on Sale -(Less: Pre-operative
of Investments)-(Loss Expenses
on revaluation Capitalised)-(Sales Tax)
of investments)-(Provision for -
vae dimunition in(Wealth
(PowerampFuelvalue ofTax)-(Compensation
investment)-(Loss on/ Reimbursement
forex Income))
transactions)-(Loss on buy back
(Sales Turnover Cost + OtherIncome
/ Operating Manufacturing Expenses-(plPacking
-(Sales Tax) + Export Incentives Materials)-
+ Import
of share)-(Loss
(Stores
Entitlements on buy
Consumed)+ back of debenture)-(Provision/Impairment
plEmployee
+ Adjustments)+plExcise Cost+VRS
Sale of Scrap + Other commission Adjustment
Income +
+ Income of
SellingAssets)-
and
from sale of
(-(Stock
(Donations)-(CSR Duty ++plRaw
Expenses)+Depreciation Income Materials
Expense +plPacking
ofAssets)-(Loss
prior years -
inputs Administration
power + LeaseExp.
Rent+ /plMiscellaneous
Hire Expenses-(Loss
Charges + Income
Materials+Stores from
Consumed) on Sale
Leasing of
+ Income from Hire
(Other Adjustment)
(PowerampFuel
on Sale
Purchase + of Cost-(Less: Pre-operative
+ Other
Investments)-(Loss
Provision Written ManufacturingExpenses
on revaluation
Back-(Interest Capitalised)-(Sales
on Expenses-(plPacking
of investments)-(Provision
Bank Balance)-(Interest Tax)
for -
Materials)-
/ Discount
vae dimunition in(Wealth
(Stores value
on advance)-(plOther ofTax)-(Compensation
Consumed)+
investment)-(Loss
Interest)-(Income on/ Reimbursement
plEmployee Cost+VRS
from forex Adjustment Income))
+ Selling
transactions)-(Loss
Investments)-(Fund Basedon and
buy back
Income)
SALES Administration Exp.
of share)-(Loss on + plMiscellaneous
buy back charges
+Wheeling Expenses-(Loss on Sale
of debenture)-(Provision/Impairment
received+Fee Income) of Assets)-(Loss
of Assets)-
(-(Stock
on Sale
(Donations)-(CSR Adjustments)+plExcise
of Investments)-(Loss Duty ++plRaw
on revaluation
Expenses)+Depreciation Materials +plPacking
of investments)-(Provision
Income Expense of prior yearsfor -
inputs dimunition
(Other in value
Adjustment)
(PowerampFuel of
Cost Materials+Stores
investment)-(Loss
-(Less:
+ Pre-operative
Other on
ManufacturingConsumed)
forex transactions)-(Loss
Expenses Capitalised)-(Sales
Expenses-(plPacking on buy back
Tax)
Materials)- -
(Sales Turnover / Operating Income -(Sales Tax) + Export Incentives + Import
vae of share)-(Loss
(Stores on
(Wealth buy
Consumed)+ back of debenture)-(Provision/Impairment
Tax)-(Compensation
plEmployee / Reimbursement
Cost+VRS Adjustment Income))
+
Entitlements + Sale of Scrap + Other commission Income + Income from sale of of
SellingAssets)-
and
(Donations)-(CSR
Administration
power + LeaseExp.
RentExpenses)+Depreciation
+ /plMiscellaneous + from
Income
Expenses-(Loss
Hire Charges + Income Expense
on Sale
Leasing ofAssets)-(Loss
of
+ Incomeprior years
from -
Hire
(Other
Purchase Adjustment)
on Sale+ of -(Less: Pre-operative
Investments)-(Loss
Provision Expenses
on revaluation
Written Back-(Interest Capitalised)-(Sales
of investments)-(Provision
on Bank Tax)
for
Balance)-(Interest / Discount -
vae dimunition in(Wealth
value ofTax)-(Compensation
on advance)-(plOther investment)-(Loss on/ Reimbursement
Interest)-(Income from forex Income))
transactions)-(Loss
Investments)-(Fund Basedon buy back
Income)
SALES of share)-(Loss on buy back of debenture)-(Provision/Impairment
+Wheeling charges Duty received+Fee Materials
Income) +plPackingof Assets)-
(-(Stock Adjustments)+plExcise
(Donations)-(CSR Expenses)+Depreciation++plRaw Income Expense of prior years -
inputs (Other Adjustment) -(Less: Materials+Stores Consumed)
Pre-operative Expenses Capitalised)-(Sales Tax) -
vae (Wealth Tax)-(Compensation / Reimbursement Income))

Depreciation (Depreciation
(Sales Turnover / Operating Income --(Sales
Other Adjustment)
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 + Provision Written Back-(Interest on Bank Balance)-(Interest / Discount
Other Adjustment + Expenses
on advance)-(plOther Ammortised
Interest)-(Income from Investments)-(Fund Based Income)
SALES +Wheeling charges received+Fee Income) +plPacking
(-(Stock Adjustments)+plExcise Duty + plRaw Materials
inputs Materials+Stores Consumed)
 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)-
(Sales Turnover / Operating
(Donations)-(CSR Income -(Sales +Tax)
Expenses)+Depreciation Income+ Export Incentives
Expense of prior+ years
Import-
Entitlements + Sale of
(Other Adjustment) ScrapPre-operative
-(Less: + Other commission
Expenses Income + Income from Tax)
Capitalised)-(Sales sale of
-
vae power + Lease RentTax)-(Compensation
(Wealth / Hire Charges + Income from LeasingIncome))
/ Reimbursement + Income from Hire
Purchase + Provision Written Back-(Interest on Bank Balance)-(Interest / Discount
on advance)-(plOther Interest)-(Income from Investments)-(Fund Based Income)
SALES +Wheeling charges received+Fee Income)
(PowerampFuel
(Sales Turnover Cost + OtherIncome
/ Operating ManufacturingTax)
Expenses-(plPacking Materials)-
Depreciation (Depreciation --(Sales + Export Incentives
Other Adjustment) + Import
(Stores Consumed)+
Entitlements + Sale of ScrapplEmployee Cost+VRS Adjustment
+ Other commission + Selling
Income + Income from andsale of
Administration Exp. + plMiscellaneous Expenses-(Loss on Sale of
power + Lease Rent / Hire Charges + Income from Leasing + Income from Hire Assets)-(Loss
on Sale+ of
Purchase Investments)-(Loss
Provision on revaluation
Written Back-(Interest of investments)-(Provision
on Bank for
Balance)-(Interest / Discount
Other Adjustment
dimunition in value +
on advance)-(plOther ofExpenses Ammortised
investment)-(Loss
Interest)-(Income on forex
from transactions)-(Loss
Investments)-(Fund Basedon buy back
Income)
SALES of share)-(Loss on buy back charges
+Wheeling of debenture)-(Provision/Impairment
received+Fee Income) of Assets)-
(Sales(-(Stock
Turnover
(Donations)-(CSR Adjustments)+plExcise
/ Operating Duty ++Tax)
Income -(Sales
Expenses)+Depreciation plRaw
Income Materials
+ Export +plPacking
Incentives
Expense of prior+ years
Import-
inputs Entitlements
(Other + Sale
Adjustment)
(PowerampFuel of
Cost Materials+Stores
Scrap
-(Less:
+ + Other
Pre-operative
Other Consumed)
commission
Expenses
Manufacturing Income + Income from
Capitalised)-(Sales
Expenses-(plPacking sale of
Tax)
Materials)- -
(Sales Turnover / Operating Income -(Sales Tax) + Export Incentives + Import
vae power + Lease
(Stores Rent
(Wealth / Hire Charges
Tax)-(Compensation
Consumed)+ plEmployee + Income
/ from Leasing
Reimbursement
Cost+VRS Adjustment + Income
Income))
+ Selling
Entitlements + Sale of Scrap + Other commission Income + Income from sale of from
and Hire
Purchase
power + + Provision
Administration
Lease Rent+Written
Exp. Back-(Interest
/plMiscellaneous
Hire Charges on from
BankLeasing
Expenses-(Loss
+ Income Balance)-(Interest
on Sale / Discount
of Assets)-(Loss
+ Income from Hire
on advance)-(plOther
on Sale+ of
Purchase Interest)-(Income
Investments)-(Loss
Provision from Investments)-(Fund
on revaluation
Written Back-(Interest Balance)-(Interest / Income)
Based
of investments)-(Provision
on Bank for
Discount
SALES dimunition
on advance)-(plOther +Wheeling
in value of charges received+Fee
investment)-(Loss
Interest)-(Income on forex
from Income)
transactions)-(Loss
Investments)-(Fund Basedon buy back
Income)
SALES of share)-(Loss on buy
+Wheelingback of debenture)-(Provision/Impairment
charges received+Fee of
Income) +plPacking Assets)-
(Sales(-(Stock
(PowerampFuel
Turnover
(Donations)-(CSR Adjustments)+plExcise
Cost + OtherIncome
/ Operating Duty
Manufacturing
-(Sales
Expenses)+Depreciation ++Tax)
plRaw
Income Materials
Expenses-(plPacking
+ Export Incentives
Expense Materials)-
of prior+ years
Import-
inputs (Stores
Entitlements Consumed)+
+ Sale of Materials+Stores
plEmployee
Scrap + Other Consumed)
Cost+VRS
commission Adjustment
Income + + Selling
Income
(Other Adjustment) -(Less: Pre-operative Expenses Capitalised)-(Sales Tax) from andsale of
-
vae Administration
power + Lease Exp.
Rent+ /plMiscellaneous
Hire Charges + Expenses-(Loss
Income from on
Leasing
(Wealth Tax)-(Compensation / Reimbursement Income)) Sale
+ of Assets)-(Loss
Income from Hire
on Sale+ of
Purchase Investments)-(Loss
Provision on revaluation
Written Back-(Interest of investments)-(Provision
on Bank for
Balance)-(Interest / Discount
dimunition in value of investment)-(Loss on forex transactions)-(Loss
on advance)-(plOther Interest)-(Income from Investments)-(Fund Based Income) on buy back
SALES of share)-(Loss on buy back charges
+Wheeling of debenture)-(Provision/Impairment
received+Fee Income) of Assets)-
(Sales(-(Stock
Turnover
(Donations)-(CSR Adjustments)+plExcise
/ Operating Duty ++Tax)
Income -(Sales
Expenses)+Depreciation plRaw
Income Materials
+ Export +plPacking
Incentives
Expense of prior+ years
Import-
inputs Entitlements + Sale of Materials+Stores
Scrap + Other Consumed)
commission Income + Income
(Other Adjustment) -(Less: Pre-operative Expenses Capitalised)-(Sales Tax) from sale of
-
vae power + Lease RentTax)-(Compensation
(Wealth / Hire Charges + Income from LeasingIncome))
/ Reimbursement + Income from Hire
Purchase + Provision Written Back-(Interest on Bank Balance)-(Interest / Discount
on advance)-(plOther Interest)-(Income from Investments)-(Fund Based Income)
SALES +Wheeling charges received+Fee Income)
(Sales Turnover / Operating Income -(Sales Tax) + Export Incentives + Import
Total Marketing Expenses (Marketing
Entitlements Expenses+
+ Sale of ScrapDiscount
Other Paid
+Income + Commssion expense
commission onfrom
sales)
(Sales Turnover / Operating -(Sales Tax) Income
+ Export+ Incentives
Income sale of
+ Import
Advertisement
power + Lease Rent / Hire Charges + Income from Leasing + Income
Entitlements + Sale of Scrap + Other commission Income + Income from sale from Hire
of
Purchase
power + + Provision
Lease Rent Written Back-(Interest
/ Hire Charges + Incomeon from
BankLeasing
Balance)-(Interest
+ Income from/ Discount
Hire
on advance)-(plOther
Purchase Interest)-(Income
+ Provision Written fromon
Back-(Interest Investments)-(Fund Based/ Income)
Bank Balance)-(Interest Discount
SALES on advance)-(plOther+Wheeling charges
Interest)-(Income received+Fee
from Income)
Investments)-(Fund Based Income)
(Sales Turnover / Operating Income -(Sales Tax) + Export Incentives + Import
SALES Entitlements + Sale+Wheeling
of Scrap +charges received+Fee
Other commission Income)
Income + Income from sale of
(-(Stock
power Adjustments)+plExcise
+ Lease Rent / Hire ChargesDuty ++plRaw
Income Materials +plPacking
from Leasing + Income from Hire
Inputs Materials+Stores Consumed)
Purchase + Provision Written Back-(Interest on Bank Balance)-(Interest / Discount
on advance)-(plOther Interest)-(Income from Investments)-(Fund Based Income)
SALES +Wheeling charges received+Fee Income)

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

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

nfa debtors + inventory - ((creditors+Creditors

(Net Block for capital
- (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

Distribution Expenses
(-(Stock Adjustments)+plExcise Duty + plRaw Materials +plPacking
inputs Materials+Stores Consumed)
 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) -(Less: Pre-operative Expenses Capitalised)-(Sales Tax) -
vae (Wealth Tax)-(Compensation / Reimbursement Income))

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

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

opnfa
 opce

operatingmargin

optc

opvae

cashprofit
cashprofit

cashprofit (cashprofit/sales) cashprofitsales

opsales