COMPANY NAME: GREAV

KRISHNA MAKWANA
LINK OF ANNUAL REPORT: https://greavescotton.com/wp-c

COMPARATIVE STATEMENT OF BALA

Particulars
ASSETS
1 Non-current assets
(a) Property, plant and equipment
(b) Capital work-in-progress
(c) Right-of-use assets
(d) Intangible assets
(e) Intangible assets under development
(f) Financial assets
(i) Investments
(ii) Loans
(iii) Other financial assets
(g) Income tax assets (Net of provisions)
(h) Deferred tax assets (Net)
(i) Other non-current assets
Total non-current assets
2 Current assets
(a) Inventories
(b) Financial assets
(i) Investments
(ii) Trade receivables
(iii) Cash and cash equivalents
(iv) Bank balances other than (iii) above
(v) Other financial assets
(c) Other current assets
Total current assets
3 Non-current assets classified as held for sale
TOTAL ASSETS
EQUITY AND LIABILITIES
EQUITY
(a) Equity share capital
(b) Other equity
Total equity
LIABILITIES
1 Non-current liabilities
(a) Financial liabilties
lease liabilities
(b) Provision
(c) Other non-current liabilties
Total non-current liabilties
2 Current liabilties
(a) Financial liabilties
 (i) Lease liabilities
(ii) Trade payables
Total outstanding dues of micro enterprises and small enterprises
Total outstanding dues of creditors other than micro enterprises and small enterprises
(iii) Other financial liabilties
(b) Provisions
(c) Income tax liabilities (Net of advance tax)
(d) Other current liabilties
Total current liabilties
TOTAL EQUITY AND LIABILTIES

COMMON SIZE STATEMENT OF

Particulars
ASSETS
1 Non-current assets
(a) Property, plant and equipment
(b) Capital work-in-progress
(c) Right-of-use assets
(d) Intangible assets
(e) Intangible assets under development
(f) Financial assets
(i) Investments
(ii) Loans
(iii) Other financial assets
(g) Income tax assets (Net of provisions)
(h) Deferred tax assets (Net)
(i) Other non-current assets
Total non-current assets
2 Current assets
(a) Inventories
(b) Financial assets
(i) Investments
(ii) Trade receivables
(iii) Cash and cash equivalents
(iv) Bank balances other than (iii) above
(v) Other financial assets
(c) Other current assets
Total current assets
3 Non-current assets classified as held for sale
TOTAL ASSETS
EQUITY AND LIABILITIES
EQUITY
(a) Equity share capital
(b) Other equity
Total equity
 LIABILITIES
1 Non-current liabilities
(a) Financial liabilties
lease liabilities
(b) Provision
(c) Other non-current liabilties
Total non-current liabilties
2 Current liabilties
(a) Financial liabilties
(i) Lease liabilities
(ii) Trade payables
Total outstanding dues of micro enterprises and small enterprises
Total outstanding dues of creditors other than micro enterprises and small enterprises
(iii) Other financial liabilties
(b) Provisions
(c) Income tax liabilities (Net of advance tax)
(d) Other current liabilties
Total current liabilties
TOTAL EQUITY AND LIABILTIES

COMPARATIVE STATEMENT

PARTICULARS
I Revenue from operations
II Other income
III Total income (I+II)
IV Expenses
Cost of materials consumed
Purchases of stock-in-trade
Changes in inventories of finished goods, stock-in-trade and work-in-progress
Employee benefits expense
Finance costs
Depreciation and amortisation expense
Other expenses
Total expenses
V Profit before exceptional items and tax (III - IV)
VI Exceptional items : Income/(Expense)
VII Profit before tax (V - VI)
VIII Tax expense
Current tax
Deferred tax (credit) / charge
Total tax expenses
IX Profit for the year (VII - VIII)
X Other comprehensive income
(i) Items that will not be subsequently reclassified to profit or loss
Remeasurements of the defined benefit plans: Gain
 (ii) Income tax related to items above
Other comprehensive income for the year
XI Total comprehensive income for the year (IX + X)
XII Earnings per equity share of Rs.2 each :
Basic
Diluted

COMMON SIZE STATEM

PARTICULARS
I Revenue from operations
II Other income
III Total income (I+II)
IV Expenses
Cost of materials consumed
Purchases of stock-in-trade
Changes in inventories of finished goods, stock-in-trade and work-in-progress
Employee benefits expense
Finance costs
Depreciation and amortisation expense
Other expenses
Total expenses
V Profit before exceptional items and tax (III - IV)
VI Exceptional items : Income/(Expense)
VII Profit before tax (V - VI)
VIII Tax expense
Current tax
Deferred tax (credit) / charge
Total tax expenses
IX Profit for the year (VII - VIII)
X Other comprehensive income
(i) Items that will not be subsequently reclassified to profit or loss
Remeasurements of the defined benefit plans: Gain
(ii) Income tax related to items above
Other comprehensive income for the year
XI Total comprehensive income for the year (IX + X)
XII Earnings per equity share of Rs.2 each :
Basic
Diluted
COMPANY NAME: GREAVES COTTON LTD.
ROLL NO. 32 DIV. 1 FY-BBA
greavescotton.com/wp-content/uploads/2023/07/greaves-annual-report-18072023.pdf

IVE STATEMENT OF BALANCE SHEET as on 31-3-2023

INCREASE OR DECREASE
31-3-2023 31-3-2022 ABSOLUTE PERCENTAGE

144.3 154.56 -10.26 -7.11018711

16.05 11.76 4.29 26.72897196
33.28 36.62 -3.34 -10.0360577
32.53 39.04 -6.51 -20.0122963
57.95 66.6 -8.65 -14.9266609

180.78 176.78 4 2.212634141

32 16.6 15.4 48.125
504.26 360.2 144.06 28.56859557
32.22 30.62 1.6 4.965859714
19.71 20.53 -0.82 -4.16032471
18.16 19.53 -1.37 -7.54405286
1071.24 932.84 138.4 12.91960718

153.98 139.7 14.28 9.273931679

29.67 0 29.67 100

159.92 177.72 -17.8 -11.1305653
34.38 68.42 -34.04 -99.0110529
3.02 9.62 -6.6 -218.543046
21.17 21.63 -0.46 -2.17288616
19.4 18.97 0.43 2.216494845
421.54 436.06 -14.52 -3.44451298
13.07 12.31 0.76 5.814843152
1505.85 1381.21 124.64 8.277052827

46.33 46.3 0.03 0.06475286

999.22 883.45 115.77 11.58603711
1045.55 929.75 115.8 11.0755105

12.92 10.88 2.04 15.78947368

0.26 0.29 -0.03 -11.5384615
16.92 17.46 -0.54 -3.19148936
30.1 28.63 1.47 4.88372093
 4.38 9.59 -5.21 -118.949772

31.67 30.22 1.45 4.578465425

212.38 208.98 3.4 1.60090404
27.66 28.59 -0.93 -3.36225597
30.85 25.29 5.56 18.02269044
9.6 5.26 4.34 45.20833333
113.66 114.9 -1.24 -1.09097308
430.2 422.83 7.37 1.713156671
1505.85 1381.21 124.64 8.277052827

MON SIZE STATEMENT OF BALANCE SHEET as on 31-3-2023

31-3-2023 31-3-2022
Amount % Amount %

144.3 9.582627752 154.56 11.19018831

16.05 1.065843211 11.76 0.851427372
33.28 2.210047481 36.62 2.651298499
32.53 2.160241724 39.04 2.826507193
57.95 3.848324866 66.6 4.821859095

180.78 12.0051798 176.78 12.79892268

32 2.125045655 16.6 1.201844759
504.26 33.48673507 360.2 26.07858327
32.22 2.139655344 30.62 2.216896779
19.71 1.308895308 20.53 1.486377886
18.16 1.205963409 19.53 1.413977599
1071.24 71.13855962 932.84 67.53788345

153.98 10.22545406 139.7 10.11432005

29.67 1.970315769 0 0
159.92 10.61991566 177.72 12.86697895
34.38 2.283095926 68.42 4.953627616
3.02 0.200551184 9.62 0.696490758
21.17 1.405850516 21.63 1.566018201
19.4 1.288308929 18.97 1.373433439
421.54 27.99349205 436.06 31.57086902
13.07 0.867948335 12.31 0.891247529
1505.85 100 1381.21 100

46.33 3.076667663 46.3 3.352133274

999.22 66.35587874 883.45 63.96203329
1045.55 69.4325464 929.75 67.31416656
 12.92 0.857987183 10.88 0.787715119
0.26 0.017265996 0.29 0.020996083
16.92 1.12361789 17.46 1.264109006
30.1 1.998871069 28.63 2.072820208

4.38 0.290865624 9.59 0.69431875

31.67 2.103131122 30.22 2.187936664

212.38 14.10366238 208.98 15.13021192
27.66 1.836836338 28.59 2.069924197
30.85 2.048676827 25.29 1.831003251
9.6 0.637513697 5.26 0.380825508
113.66 7.547896537 114.9 8.318792942
430.2 28.56858253 422.83 30.61301323
1505.85 100 1381.21 100

MPARATIVE STATEMENT OF PROFIT AND LOSS ACCOUNT

INCREASE OR DECREASE
31-3-2023 31-3-2022 ABSOLUTE PERCENTAGE
1549.76 1177.59 372.17 24.01468614
42.53 31.59 10.94 25.72301905
1592.29 1209.18 383.11 24.06031565

994.32 741.88 252.44 25.388205

112.62 92.63 19.99 17.7499556
-7.4 8.23 -15.63 211.2162162
115.24 130.83 -15.59 -13.5282888
2.11 1.96 0.15 7.109004739
38.1 42.43 -4.33 -11.3648294
183.57 159.28 24.29 13.23200959
1438.56 1177.24 261.32 18.16538761
153.73 31.94 121.79 79.2233136
6.99 7.33 -0.34 -4.86409156
160.72 39.27 121.45 75.56620209

44.81 14.23 30.58 68.2436956

0.81 -2.04 2.85 351.8518519
45.62 12.19 33.43 73.27926348
115.1 27.08 88.02 76.47263249

1.16 2.73 -1.57 -135.344828

 -0.31 -0.72 0.41 -132.258065
0.85 2.01 -1.16 -136.470588
115.95 29.09 86.86 74.91159983

4.97 1.17 3.8 76.45875252

4.94 1.16 3.78 76.51821862

COMMON SIZE STATEMENT OF PROFIT AND LOSS

31-3-2023 31-3-2022
AMOUNT % AMOUNT %
1549.76 100 1177.59 100
42.53 2.744295891 31.59 2.682597508
1592.29 102.7442959 1209.18 102.6825975

994.32 64.15961181 741.88 62.99985564

112.62 7.266931654 92.63 7.866065439
-7.4 -0.47749329 8.23 0.698885011
115.24 7.435990089 130.83 11.10997886
2.11 0.136150114 1.96 0.166441631
38.1 2.458445179 42.43 3.60312163
183.57 11.84505988 159.28 13.52593008
1438.56 92.82469544 1177.24 99.97027828
153.73 9.919600454 31.94 2.712319228
6.99 0.45103758 7.33 0.622457731
160.72 10.37063803 39.27 3.33477696

44.81 2.891415445 14.23 1.208400207

0.81 0.052266157 -2.04 -0.17323517
45.62 2.943681602 12.19 1.03516504
115.1 7.426956432 27.08 2.299611919

1.16 0.074850299 2.73 0.231829414

-0.31 -0.0200031 -0.72 -0.06114182
0.85 0.054847202 2.01 0.170687591
115.95 7.481803634 29.09 2.47029951

4.97 0.320694817 1.17 0.099355463

4.94 0.318759034 1.16 0.098506271