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  • Comparing income statements, balance sheets, and cash flows over 3 years

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    Thunder Bolt
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    This document compares the income statements, balance sheets, and cash flow statements of a company over three years from 2012-13 to 2014-15. The income statement shows increasing sales, costs, profits, and taxes over the years. The balance sheet shows increasing assets from fixed assets, current assets and total assets, as well as increasing equities, reserves, borrowings and current liabilities. The cash flow statement shows increasing cash flows from operating, investing and financial activities, with a small positive net cash flow in the final year.

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    Financial accounting

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    FAR

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    This document compares the income statements, balance sheets, and cash flow statements of a company over three years from 2012-13 to 2014-15. The income statement shows increasing sales, costs, profits, and taxes over the years. The balance sheet shows increasing assets from fixed assets, current assets and total assets, as well as increasing equities, reserves, borrowings and current liabilities. The cash flow statement shows increasing cash flows from operating, investing and financial activities, with a small positive net cash flow in the final year.

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    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
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    40 views4 pages

    Comparing income statements, balance sheets, and cash flows over 3 years

    Uploaded by

    Thunder Bolt
    This document compares the income statements, balance sheets, and cash flow statements of a company over three years from 2012-13 to 2014-15. The income statement shows increasing sales, costs, profits, and taxes over the years. The balance sheet shows increasing assets from fixed assets, current assets and total assets, as well as increasing equities, reserves, borrowings and current liabilities. The cash flow statement shows increasing cash flows from operating, investing and financial activities, with a small positive net cash flow in the final year.

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    © All Rights Reserved
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    of 4

    Comparison of Income statements

    Particulars (In INR Thousands) 2012-13 2013-14 2014-15


    Sales
    Cash 200 480 800
    Credit 1800 4320 7200
    Total Sales 2000 4800 8000
    Less: Cost of goods sold 1240 2832 4800
    Gross Profit 760 1968 3200
    Less: Operating Expenses
    General ,Admin & Selling expenses 80 450 1000
    Depreciation 100 400 660
    Less: Non Operating Expenses
    Interest Expenses 60 158 340
    Profit before Tax(PBT) 520 960 1200
    Tax@ 30% 156 288 360
    Profit after Tax(PAT) 364 672 840
    Comparison of Balance Sheets
    Balance Sheet Items(In INR Thousands ) 2012-13 2013-14 2014-15
    Assets
    Fixed Assets 1900 2500 4700
    Current Assets
    Cash & cash equivalence 40 100 106
    Account receivable 300 1500 2100
    Inventories 320 1500 2250
    Total 2560 5600 9156
    Equity & Liabilities
    Equity share Capital 1200 1600 2000
    Reserves & Surplus 364 1036 1876
    Long term borrowings 736 1236 2500
    Current Liabilities 260 1782 2780
    Total 2560 5600 9156
    Cash flow statements (Indirect Method)
    Particulars(In INR Thousands) 2012-13 2012-14 2012-15
    I.Operating Activity
    Cash Received from Sales 1700 3600 7400
    Less: Cash paid to supplier -1300 -2544 -4998
    Operating Expense -80 -450 -1000
    Income tax paid -156 -288 -360
    Cash flow from Operating Activity 164 318 1542
    II.Investing Activity
    Purchase of Fixed Asset -2000 -1000 -2860
    Cash flow from Investing Activity -2000 -1000 -2860
    III.Financial Activity
    Issues of Shares 1200 400 400
    Long term Borrowings 736 500 1264
    Interest Paid -60 -158 -340
    Cash flow from Financial Activity 1876 742 1324
    Net Cash Flow 40 60 6
    Cash flow statements (Indirect Method)
    Particulars(In INR Thousands) 2012-13 2013-14 2014-15
    I.Operating Activity
    Net Income 364 672 840
    Adjustments:
    Add : Non cash Expense
    Depreciation Expense 100 400 660
    Add: Non Operating Expense
    Interest Paid 60 158 340
    Increase In Accounts Receivables -300 -1200 -600
    Increase in Inventory -320 -1180 -750
    Increase in Current Liabilities 260 1468 1052
    Cash Flow from Operating Activity 164 318 1542
    II.Investing Activity
    Purchase of Fixed Asset -2000 -1000 -2860
    Cash flow from Investing Activity -2000 -1000 -2860
    III.Financial Activity
    Issues of Shares 1200 400 400
    Long term Borrowings 736 500 1264
    Interest Paid -60 -158 -340
    Cash flow from Financial Activity 1876 742 1324
    Net Cash Flow 40 60 6

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