BALANCE SHEET AS ON JULY 31, 2017

LIABILITIES ASSETS
Share Capital 100.00 Long Lived Assets
Reserves 265.75 Capital Work in Progress

Loans 225.00 Long Term Investments

Current Liabilities 66.00 Current Assets

Vendors Payable 50.00 Inventories
Interest Payable 2.00 Receivables
Bank and Cash Balances
Loans and Advances
708.75

Tax Payabl25%IT 2.63 New Asset

New Liability 711.38

Make the P&L for the next two month period

Make the Balance Sheet as at the end of two months

Please add any more assumptions that you may find appropriate if you find information
to be incomplete
Transactions during the next two months were as follows

1 Sales Rs 120
2 Collections Rs 123
3 Purchases Rs 50
4 Payments to Vendors Rs 45
 5 Expenses incurred Rs 20 - assume these expenses are not invento
6 Expenses paid Rs 22
7 Materials Consumed Rs 65
8 Production Rs 85
9 Cost of Goods Sold Rs 90
10 Spent and paid on projects in progress Rs 10
11 Projects completed during this period Rs 55
12 Depreciation Rs 7
13 Interest for this period Rs 2
14 Income tax to be provided at 25%, paid nil
017 Corporate P&L - Period April - July, 2017
ASSETS Incomes
301.00 Sales Revenues (Products, Services)
64.00
Total

10.00 Expenses
COGS

113.00 Operating Costs

42.00
146.00 EBIDTA
33.00 Depreciation, Amortization
709.00 EBIT
Interest Expenses (Financial Costs)
PBT
709+Added asset Provision for Taxes (Income Tax)
890 Net Profit, Net Income, PAT

you find information

A E L
120 NA NA
123 NA NA
-50 50 NA
-45 45 NA
 -20 20 NA
-22 22 NA
+ & -65 NA NA
+ & -85 NA NA
90 NA NA
-10 10 NA
NA NA NA
-7 7 NA
2 NA NA
NA 25%IT 25%IT
 120
By Sept, INC is
120 120+335 455

By Sept, EXP is
90 90+154 244

90

30 EBIDTA for Apr-July is 30;for 1month it is 30/4

7 7 here is deprecation value of asset for apr-july; meanin
23
2
21
5 25%IT
16

I Asset+181
120 Exp+154 25%IT
123
NA Liab 25%IT
NA Inc+335
NA
NA
NA
NA
90
NA
NA
NA
2
NA
 Asset+Exp+EBIDTA 829
Liab+Inc 829

Aug-Sept Apr tp Aug

nth it is 30/4 (2*30/4) 15 35

t for apr-july; meaning for 1month it is 7/4 (2*7/4) 3.5 10.5
11.50 34.5
(2*2/4) 1 3
10.50 31.5
2.63 7.63
7.88 23.63

83.75

Highlights are all indi

335

335
 By August

1169
1,166.38

ighlights are all indicating post 2 months values

Sales Rs 120

Collections Rs 123

Purchases Rs 50

Payments to Vendors Rs 45

Expenses incurred Rs 20 - assume these expenses are not inventorized

Expenses paid Rs 22

Materials Consumed Rs 65

Production Rs 85

Cost of Goods Sold Rs 90

Spent and paid on projects in progress Rs 10

Projects completed during this period Rs 55

Depreciation Rs 7

Interest for this period Rs 2

Income tax to be provided at 25%, paid nil
Assets+ Expenses=Liabilities+Income Comments
Receivable
120 COGS Sales
Inventories 120 120 Sold at cost price
-120
Receivable
-120 Payable
Bank Balance 3
123
Inventories
50 BALANCE SHEET AS O
Cash Balance LIABILITIES
-50 Share Capital
Bank BalancPayment Reserves
-45 45

Expenses Liabilities
20 20

Cash BalancExpense
-22 22
Inventories COGM Loans
-65 65
Current Liabilities
Inventories Income Vendors Payable
85 85 Interest Payable
Inventories COGS
-90 90
Cash BalancExpenses
-10 10
Expenses Income
55 55
Asset ValueExpenses
-7 7
Bank Balance Income
2 2
Expenses Liabilities
0.25 0.25
 Assets Liabilities Expense Income
-149 23 434 262

BALANCE SHEET AS ON JULY 31, 2017 Corporate P&L - Period April - Jul
TIES ASSETS Incomes
100.00 Long Lived Assets 294.00 Sales Revenues (Products, Services
93.75 Capital Work in Progress 64.00
Total

Expenses
COGS
Payment
Expense
COGM
225.00 Long Term Investments 10.00 Operating Costs

86.00 Current Assets

53.00 Inventories - 27.00
2.00 Receivables 42.00
Bank and Cash Balances 144.00
Loans and Advances 33.00
EBIDTA
Depreciation, Amortization
EBIT
559.75 560.00 Interest Expenses (Financial Costs)
PBT
Provision for Taxes (Income Tax)
Net Profit, Net Income, PAT
P&L - Period April - July, 2017

ues (Products, Services) 262

262

210
45
107
65
427

- 165
n, Amortization 7
- 172
enses (Financial Costs) -
- 172
r Taxes (Income Tax) -
Net Income, PAT - 172
 SECTOR : CEMENT
THE RAMCO CEMENTS Chettinad Cement Ltd.
COMPANIES (values in %) (values in %)
Long term assets as a % of
the total assets 83.0315199038999 66.1534930046532

Shareholders’ funds as a
55.0073320745269 49.7416623869773
% of total liabilities
Inventories as a % of
40.6784219095244 61.0471866199207
Current assets
Trade Receivables as a %
35.6124258634725 25.8474624978447
of Current assets
EBIDTA as a % of
13.7074036146568 4.804231748996
Operating Revenues
Profit after tax as a % of
9.83022655243506 4.80649810985504
Operating Revenues
SECTOR : HOTELS
Hotel Leela Venture Ltd. Savera Industries Ltd.
COMPANIES
(values in %) (values in %)
Long term assets as a % of
the total assets 10.0704482571755 87.4224244931733

Shareholders’ funds as a
6.34273041306886 80.9267687215556
% of total liabilities
Inventories as a % of
0.208385872234242 2.30263157894737
Current assets
Trade Receivables as a %
1.73557558301589 15.5701754385965
of Current assets
EBIDTA as a % of
Operating Revenues -5.2740702345471 12.8843745651871

Profit after tax as a % of

-24.4913826616561 8.73799916515931
Operating Revenues
The results obtained &
the data fetched to
perform calculations
was from ‘THE
STANDALONE NEW
FORMAT BALANCE
SHEET’ for all 3 firms
with below enlisted
assumptions &
observations
corresponding to March
2019:
1.       Long term assets as a
% of the total assets
1.1.   Considering, long
term asset = Non -
Current asset
1.2.   ToTAL ASSET =
TOTAL NONCURRENT
ASSET (WHICH INCLUDES
FIXED ASSET, Long Term
Loans And Advances, etc)
+ TOTAL CURRENT ASSET
2.       Shareholders’ funds
as a % of total liabilities
2.1.   TOTAL
SHAREHOLDER’S FUND =
TOTAL SHARE CAPITAL +
TOTAL RESERVES AND
SURPLUS
2.2.   TOTAL LIABILITIES
(mentioned in BL at
website as TOTAL
CAPITAL AND LIABILITIES)
=
SHARE HOLDER’S FUND +
NONCURRENT LIABILITIES
+ CURRENT LIABILITIES
3.       Inventories as a % of
Current assets
3.1.   CURRENT ASSET =
CURRENT INVESTMENTS +
INVENTORIES + TRADE
RECIEVABLES + CASH &
CASH EQUIVALENTS +
SHORT TERM LOANS &
ADVANCES + OTHER
CURRENT ASSETS
4.       Trade Receivables as
a % of Current assets
4.1.   CURRENT ASSET =
CURRENT INVESTMENTS +
INVENTORIES + TRADE
RECIEVABLES + CASH &
CASH EQUIVALENTS +
SHORT TERM LOANS &
ADVANCES + OTHER
CURRENT ASSETS
5.       EBIDTA as a % of
Operating Revenues
5.1.   EBIDTA =
PROFIT/LOSS BEFORE
EXCEPTIONAL,
EXTRAORDINARY ITEMS
AND TAX = TOTAL
REVENUE - TOTAL
EXPENSES
5.2.   OPERATING
REVENUE = TOTAL
OPERATING REVENUES (It
excludes ‘OTHER
INCOME’)
6.       Profit after tax as a %
of Operating Revenues
6.1.   PROFIT AFTER TAX =
PROFIT/LOSS AFTER TAX
AND BEFORE
EXTRAORDINARY ITEMS =
PROFIT/LOSS BEFORE TAX
- TOTAL TAX EXPENSES
6.2.   OPERATING
REVENUE = TOTAL
OPERATING REVENUES (It
excludes ‘OTHER
INCOME’)
HeidelbergCement India Ltd.
(values in %)

67.0777175546182
Total TAX
43.4493402039673 Expense
was < 0

18.865713352039

2.85318278624793

16.012843649659

10.3433566925258

Jindal Hotels Ltd.

(values in %)

88.3300725054667

3.06709632869145

60.1577909270217

15.1873767258383

4.33867998948199

3.94425453589272