PMoblem-

Date facaurstton 313l

ANI Codeh o g holdtng

ANO0f 8haves ofholdr
ParttcularYs
PJtd 05000
4)Bonu sharu 59500
[oso00x 2] 15450 153500xl0o
5000
0%
MT u5000
Bonuu shases 2500
30
(45000x/2) G500
Totod 25000 100

N.2
Cale of Analyse profts Befole tssued of
bon Ahaney
Pre me pYoftts T30,000)

Pre-acqursttton PTofts (P)

GR as on
SIlala710,05,000

Balance a Balasce 719,05,000o

3lslu z0
Post acayutstt ton protts
CR.Reserve)
PGLPEL ale a on 3ul31a 7y3000o

As on date of ocojursttton 260,00bo proftt >, 360000

(3lalud
Pre- acayutstton proftts Post acyurstton
Proftts
CcP
 of proftts Bedle
Calen o Appotonment
lAL.N.2 tSsus of botu
haie

Past acqjursttton protu

Pantrculcs Revenuw Res. |Revenu
Prottt

30000
Pre-tne proftts [uwN.20)
905000
GR Cw N.2065) 360000
60000
O PkL Cw.n.200]
3 60000
O000 1q05o00

3,33,500 52000
63000
PJtd (a0) 54500 lo8000
MI (30oA) 4000

Proftts- Ater tssu of

hN.Y Cale of fralyars_ bonu tsstu

730,000
Pre-tnc pYoftts
Pre-accyutstton ptofts (ce)

3l3la TI9,05,000
GR as on

Balane cyPpYaprtatfo)
GR a on al3l1?
19,05,000
t) ts su of bonuu
shane 50000
(95o00xlo)
155 O0 O

Post acoyuisttion profts

PELa|c a om 3il3lia - 2420000

Balon ce as on 31l3l I6bOc0 Balance proftt 360000

Pre- acauisttton profits Revenu proftt

 of pYofn ofer
ol ApporLtonment
(al
Post ocqyursrt ton
Panttaula he
acautsrttn
Revenul Reveru
Yeonve Proft

Are profts 30000

(wN)
1SS005
GaR (.N.4)
Gooo0 360000
PLae (wn) 360000
90000 155000

63000 808500 &5000

PAtd (0/)
Na (36-/ 40000 346500 to8000

0Calh o Cost of control copttal eehve

Pabtulo Beloie rssuu Afte tsSL
ofBon Bon
COT 1200 00O 120000o,
0000o 20000O
Valu o tnvestments
Sc 10SO0oO 1S 5 O00
(22S00x A0°)
CP 63000 6 300 o
(w N-3) w.Ng

113000D 16 380COO
G/tR 84000 (438000))
 Calcn i MT
AHen Borua
Befoe
Ponticula Bonus Tssu
1SSu

ysoooO G450o0
S.C
8a000 00
Capttad proftts
(w.N-3w.N
E& S)

Revenue TeleNe 541 50C 3465Oo

(.N.3) (w.N.s)

Revenue pYoftt 168000 08000

115650O 11S6SOO

Calen of RAS c ft o Bs

Befdte Bonu
GR PLA/L SP
Patt culan
Pltd 60,00,0000 1575000 900000
)Shase of pToftts 13,33,500O 252000
from
33,33500 18 2400O 900000
Aten Bor
Pasttculos GR P&LA SP
PUtd 545 00O 900000
60,00,000
t)shou of proftts 808500 252000
rom eJtd 829000 OO0o
66,08 506b
 of PJtd E substdla oJtd a an 313l
CBS
Notcs to
PattulaN AC
Amour

fayurty A Atabrlty
Shave holdes funds
( have capttad
50000
03500o
R& suvplus
156 O00
MT
Non- c
CuYrent drabtlrtte
TP
765000
639Sco

Asseks
Non CA
PPE
62 30O0g
O TA

CA 6165000b
CA
16395o0
Notes to AcountsS
Parttul oYS Amount
S-NO
S.C
Tssued, sub, called, patdup Copttal

45O000 eautty Ahaes of zlo eath 50000

YS00 00

RS
SP 00000
GnR 6208 S00
PeL Ae 824000o
R
3800O
47350cO
 (HHOAd muandy)
pud ASn/dbo- say O09
T 009 pauwpop puopinIa
oq0) (o09 -0%9) QOTE 9| h1 uo aug
(d)
anLayas "hod) Od oaPSanlbTo -ad
Had
(9IM031xooE)
081 [o0g1-09EI Q08 mssy M0a (
Qaoe 9h|l uo 3uopoq do
uomodddy AD
08E12
N N
(81-Q08) W
odh 33
y09 00 NDy muog (
081 PTH
bappy Tovnay joaN muod
(E S)
Ya1soys
muoq
S08h
buipjoy wT N
uO)usinboo E
sON udjqoj
w.N.3
of protts (z tn Jakkg
(alc o ppottonment

Pre-acayuIsttle)| Po- acayursttton

hotudaN PYo-ft
Proft
R.Texeme RProtH
180
020
6o0

800 180 620

080 to8 612

MS (40) 20
2 4D8

w NY
Calc M
S.C (4800 X0 TIA20
CP u.N)
Revenua eseve Cuo»N.
Revenu proft 40
3120
W.NE
Cadcn of GoCR

CostCost ot investment 3000

e) pye- acajutton dtutdend.. 360 640
(600 x 60)

Valuu of tnVestments
S.t (zus00 x60%) 2880
CPCP (wN. 3) lo80 (3960)
CR 132 Co
 wN6
Calen ofRLS c/ to cBS

Ponttulas PLA
2984 27 5
H Jtd
Shane of proftt from tO8 6
S td
(20)
C-unrealtsed proitt

pre-acqursrton drtdend
C360
eredted to PGlo¢
Uwongly 2944
84
S dtd as on
CBS of Htd Ek fts subsrdtary
3tlsl1a (7 tn lakht)

Pavttudars
Notes to Amount
ACC

Eayurty & rabrlttte

Ahare holders fund
l2000
Shave capttal
59
R&uplus
31a0
Mtndrty mt (wN.u)

Nn CL

CUvTent tabttte
3 2802
Yode
TYode pyable

Ahdlt tem proVIStOD

Ctox) 200
other CL (0. pat able)
97530

Assets
NoN-CA
PePE
yq5
 CA SR8S
Tnwentoy
(TR 674
Ch Cath equtvalents
SheH tenm loont A
Advanc@ 7530

Notes to Accounts (a)

Amount 2)
S.NO Pattculo
SC
Authortsed S.C

o-f 15000
ISoolac Eautty Ahasu
2 10 eau
5000
Tsued, sub, called, patdup S.C
Es.c
haael of 710 2000
200 lac eurty
t2000
Resexves & Surplu!
GR (w.N.6) a812
PL al tw.N6)
CR (w.N.5) 1320
159
3 Tyade payable
TP HAtd 46
S Jtd 854 815
BP td 32
Std 160
(Inten owtrgs (45) 48
Compay
80
 Te Tangtble Asset
LEB 2H18
PLM 4td yqos
SJtd 400 9805
FE Htd 18u5
Sltd 586 31
454
S
Tnventor
Stock -HAtd 3q49
std a56
SR (20
5885
6 Tuade recetuables
TR Htd 2600
Sltd 1363 3163

BR Htd 360
Sltd 199
Trter Company us) 5ly

Problem 13
Oate of acqutsttton loal2o16
(alnCalch of holdtng
Panteulo NO.of shanes hold1rq
A Atd 6O0 80.
NT Yoo 20
&O00 L007
N2 Calenof Analus of proftts

GR o on 3120 t6 7 t00o00

Phe- acqjuLst t'on PTOft

CcP)
 Snealrsatton
6Proftt/tdoss) on
PM a
on 16
B.V of
C-Oep 4 M (500)
(150000 x10x)
4 500
8V aon 1lal16
180000
amount on tlals
Revaluad
32500
Prott on Tevaluatton

PLL aye as on 3tlt2lh6 Z8a000

Cyprot TA2000
PM ak a on llt6 : 30000
Ce2000 tooco)
Didend declhstd 000o
(24x10(to
Prottt Pioft fo last
36000
6M
Re-acqNSttbn 6M
proftts 36000 tAddttora(tsco
Cco) dep
3450
CcP) 90tb-4s0o

RP
l A.3 alen of Appolttonmernt o proft
Pantttulan fre-a.caqutston
p1of Ccp) Post-atqyursttton,,
pie
R.Yeaeave R.prois
GnR (wt-2ta1 00000
Revauatan proft 34500
Cw.N2tb)1
PALGe Cw.N.20] U6000 34500
183500 34sod
O ttd (80) 46800 600
36 00 6400
 MT
S.C
(x 20
CP (w-N3) 40,000
Revenue 36900
ptoftt (w.N 3) 6100
83600
wNS Caleh o Cost of cortolcR
(oT
340000
pre-oaLajutsrtton orvt dend
16D0
(20000x80) 32y000
alu of Invest ment
S.C
160000
P (wN. 3) 6800 306800
Gquo 19 200
wN.6 Calen of RLS cl
to CBS
Panttcula
Plol
Atd 7uDcOO 59200
t) sha of proftt fom 600
BJtd
Þre- acautston dvterc dongy I60oo)
Credtledto P&lal¢
&0 O00 G3R00
8S b
Atd &
tts subsrdomy BAtd al on 3l1211
Pantlculan Noteu to
ACC
Amcunt
auty Jtabrl;ttot
O Ah holde fund
S.c 500 D00
RkSunpus 308200
[w-N.u 83600
 Non Non c

36000
Ahdtt tem bornaungs
(Bon) 6y500

Asses
Alon CA

PPE
TA 3 a41000
1200
TTA (Gnw (uw n.s)

Inventoyy 156 400

TR

Cashk Calh ea
0 369o6
Alotes t o Accounts

S NO Paotudas Amoun
S.C $c
Tssued, suh, talled, patd up
ESC
2tOD ¬Och 500000
So00 ejutty shah o
50000Do

RS
GR
2O00d
PLLale w.N.6) 688O0
36880O

L&B AAd 150000

Bd 130000 33O00D
PRM Atd 240000
Btd 180000
- 1a1000
pToblem-I1

Caln Caln of total proft-f 9016 aft en adtut thy

efect unrfdm accounttnqpolray

Revenw Resewe (Hodm B1s alu000

Reduchtm th valu o, tnventolg (34 006)
4 Dep oveT chaqed (q6000 -640o6) 3&000
(320000 Y lD/ x 2y15)
4 PBD wrten back qO00

C- Aelyutted Advt ,ep wten off (30000)

691660
Bs of Bltd a on 3ltl2016
Notes to Amound
Pantculas ACC

Equtty diabrlttea
Shane holdevs funds
S00000

RS (D N1) 61O00
Non t

CL
Shottesr boltowtngs (BoD) 130600
P ug0000

shot tem
promstan (tax) 30000
228SO0Do
fAssek
ONon-N
PPE
TA
56000
Non-Non- ca
YOO0OOD
 708000
Ihvento 900000
6TR 81000
99
3000
Caah caun equrvadent
t8006
other cA/dhd« em Adanes
28500o

Note to AccountsS
Amaunt ()
S-NO. Puittoula
S.C
Tesugd, gub, called, paidup se

ES.c
5000 eurty Ahahek of Tic0 tach 50000O

500000
Tangtble Assets
FA 320000
-)Acc dep (64000) 956000
25600O

Imentory
TrNentovu 32000
CRiducton tn valu 34000
08000
Other cA ShEIE tem Advances
Prepatd erp u8O00
Advt wYtten otf O000)
TIBO0D