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Adobe Scan 8 Jan 2023
Adobe Scan 8 Jan 2023
*I~ place of 'Fixed Assets: the t erm 'Propert ' Plant a ' l - _
..._ _ _
Fixed Assets to 'Property Plant and E I Y nd Equipment Is used since title of AS- 10 Is changed from
prescribe to use terms u~ed In Ac~ou~~l~;;t~~~a~~: ~al Instructions of Schedule Ill of the Companies Act, 2013
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S~ t of Profit an.d I oss is a statement that shows the financial performance of a
company, i.e., profit ean1ed or loss incurred during the accounting perioa. - - -
i:o 'tlat ci <;tatement of Profit and Loss
Format of the Statement of Profit and Loss is prescribed in Part II of Schedule ffi of the
Companies Act, 2013, as follows:
\Q,~ --- STATEMENT OF PROFIT AND LOSS for the year ended ...
I
L- Particulars Note Figures Figures
No. for the Current for the Previous
Reporting Period Reporting Period
L Revenue from Operations
II. Other Income
Ill. Total Revenue (I + 11)
IV. Expenses
V Cost of Materials Consumed
f Purchases of Stock-in-Trade
C Changes in Inventories of Finished Goods,
Work-in-Progress and Stock-in-Trade
f; Employees Benefit Expenses
f Finance Costs
· Depreciation and Amortisation Expenses
:.0 Other Expenses
0 Total Expenses
V. Profit before Tax (Ill - IV)
VI. Less:Tax
VII. Profit or Loss for the Period (V - VI)
The rolumn for Note No. is prescribed for the purpose of cross reference to the Note No. in the
Notes to Accounts where detail of the line item is given.
rJ' t t. P o·