Assignment # 4 FAM ( APM Industries Ltd)

By : Anil Verma ( EPGP-13D-010)

1: Please state the summarized “state of change in equity” for last two years .

Dividend
Total Surplus Carried
Equity Other ( Incl.
Comprehensive Forward To
Year Capital (In Equity (In Dividend
Income (In other equity (In
crores) crores) Tax)(In
crores) crores)
crores)

2020 4.32 126.92 7.04 1.3 0

2019 4.32 117.8 7.55 2.64 0

There is no change in the equity capital which shows that company has not raised any new
capital nor bought back share in 2020 & 2019

Company has issued interim dividend in both years as mentioned in the statement of change
in equity, as compared in statement of change in equity , the total other equity has grown due
to profit seen in 2020 which is a positive sign.

2: Mention 5 biggest item other equity items: ( In APM industries statement only 4
biggest item can be seen )

A: Retained Earning – 75.00 Crores 59.09%

B: Capital Reserve – 0 Crores 0%

C: General Reserve – 50.00 Crores 39.39%

D: Security premium – 2.43 Crores 1.91%

Retained earnings increased in 2020 , due to good performance , we can see increase from
65.75 crores To 75 crores .

There is no change in security reserve which shows there was less new capital raised

Capital reserved seen 0% in 2020 & 2019

Security premium is the gain made by the company on issuing of share of certain face value
for a price higher than the said face value.
3 : Mention one item missing & one item interesting in statement of change in equity .

Interesting items: Company’s other equity has gone up in 2020 & distribution of dividend is
less (1.3 Crores)which leads slight profit to a company in 2020 & retained earnings was also
good in 2020 in comparison of 2019, which shows good sales nos. for a company.
Missing Items: Employee stock option & revaluation reserve is missing from the statement.

The end