Standalone Profit and Loss Statement

Net revenue from operations

Other income
Total Revenue
Expenses
Cost of material consumed
Purchase of stock-in-trade
Change in inventories of FG, WIP& stock-in-trade
Employee benefit expenses
Finance costs
Depreciation and amortisation
Other expenses
Cost of Mfd/purchased for own use
Total expenses
Profit before exceptional items and tax
Add: Exceptional items
PBT
Current tax
MAT credit availed of
Deferred tax (Net)
Net profit for the year
Dividend (%)
Dividend
Tax on Dividend
Per share data (in Rs.)
Dividend Per Share
Earnings per share
Book Value per share
Market price per share
Standalone Balance Sheet
Equity & Liabilities
Share capital
Reserves & Surplus
Total Shareholders' fund
Non-current Liabilities
Long term borrowings
Deferred tax liabilities (Net)
Other long term liabilities
Long term provisions
Current liabilities
Short term borrowings
Trade payables

Maruti Suzuki
Mar-16 Mar-15
57746.3 49970.6
461.9
831.6
58208.2 50802.2
35706.9
3126.4
6.9
1988.7
81.5
2823.9
7999.1
-60.2
51673.2
6535
0
6535
2041.4
0
-77.8
4571.4
700
1057.3
215.2

32867.8
2665.2
-455.9
1606.6
206
2470.3
6643.1
-69.1
45934
4868.2
0
4868.2
1302.6
-70.4
-75.2
3711.2
500
755.2
100.7

35
25
144.3
117.8
894.3
784.9
3719
3699
Maruti Suzuki
Mar-16 Mar-15 Change
151
151
26856.1 23553.2
27007.1 23704.2
0
474.1
122.4
302.1
898.6

144.8
481
105.4
292.6
1023.8

77.4

35.4

Total outstanding duies of MSMEs

Total outstanding dues of other than MSMEs
Other current liabilities
Short term provisions
Total
Assets
Fixed Assets
Tangible assets
Intangible assets
Capital work in progress
Intangible assets under development

Non current investments

Long term loans and advances
Other non-current assets

Current Assets
Current investments
Inventories
Trade receivables
Cash and Bank Balances
Short term loans and advances
Other current assets
Total
NCA

53.3
59
6960
5359.1
7013.3
5418.1
2364.8
2007.4
1834.5
1360.4
11290
8821.3
39195.7 33549.3

12420.9
11967
346.9
292.3
1006.9
1882.8
0
0
13774.7 14142.1
16912.7

9817.6

1349.7
1349.3
9
44.1
18271.4
11211
32046.1 25353.1
873
2996.4
3132.1
2685.9
1298.6
1069.8
39.1
18.3
1556.5
1172.8
250.2
253
7149.5
8196.2
39195.6 33549.3
-4140.5
-625.1

M&M
Mar-16 Mar-15
40884.9 38444.8
854.8
848.9
41739.7 39293.7
19373.2
10409.3
-215.8
2342.2
155.3
1108.6
4485.3
-79.26
37578.84
4160.86
68.74
4229.6
857.6
-52
256.8
3167.2
240
745.31
96

20272.5
7359.4
323.6
2316.9
214.3
974.9
4099.9
-100.9
35460.6
3833.1
335.72
4168.82
835.9
-92.7
104.6
3321.02
240
745.31
102

12
12
51.8
54.4
718.8
637.6
1209
1187
M&M
Mar-16 Mar-15
296.32
295.7
21410.9 18959.39
21707.2 19255.1
1495.42 2514.13
1247.51
979.7
596.4
614.3
672.14
607.3
4011.47 4715.43
348.1

106.2

Table-1: Cash Flow Statements: Total Cash Basis

Maruti Suzuki
Sources of Cash
1
2
3
4
5
6
7
8
9
10
11

Total
Uses of Cash
1
2
3
4
5
6
7
8
9
Total
Surplus/(deficit) =Sources of cash-Uses of cash
Inc in Cash & BB (as per Balance Sheet)
Table-2.Amplified CF Statements
Maruti Suzuki
Sources of Cash
1
2
3
4
5
6
7

121.7
79.5
6641.9
5285.9
6763.6
5365.4
2242.57
2041.1
1339.3
1461.4
10693.6
8974.1
36412.3 32944.6

8
9
10
11
12

Total
6902.6
1050.3
234.9
1330.6
9518.4

5795.4
134
755.7
1423
8108.1

11144.7

11372.7

4057.4
3232.3
58.7
103.4
15260.8 14708.4
24779.2 22816.5
2375.7
1765.4
2687.9
2437.6
2512
2558
2297
2064.8
1179.3
773.1
581
529.3
11632.9 10128.2
36412.1 32944.7
939.33
1154.1

Uses of Cash
1
2
3
4
5
6
7
8
9
10
Total
Surplus/(deficit) =Sources of cash-Uses of cash
Inc in Cash & BB (as per Balance Sheet)
Difference
Exp inc in R&S =PAT-Div-DDT
Actual inc (as per Balance Sheet)
Addl inc/(dec)=Actual Inc-Exp inc

Table-4: CF Statements-WC Basis

Maruti Suzuki
Sources of WC
1
2
3
4
5

Total sources of WC
Uses of WC for other than WC purposes
1

2
3
4
5
6
Total uses for Non-WC purpose
Funds available/(Released) for/from WC
Changes in WC components
Component
1
2
3
4
5
6
7
8
9
10
Net Dec in WC

M&M Ltd
Sources of Cash
0
1
0
2
0
3
0
4
0
5
0
6
0
7
0
8
0
9
0
10
0
11
12
12
14
8835.3

Note-1:
Definition of sources and uses of c
0 Sources of cash
0 Inc in liab & equity
Dec in assets
0 Required:
0 Based on the above definition , classify chan
into source/use of cash and complete table-1
0 11 and 14 sources of cash for Maruti and M&
0 cash for Maruti and M&M, respectively.
0 Sum of the sources and uses are given for se
0
0
0
0
0
5558.25

Uses of Cash
0
1
0
2
0
3
0
4
0
5
0
6
0
7
0
8
0
9
10
8814.4

M&M Ltd
Sources of Cash
1
2
3
4
5
6
7

0
0
0
0
0
0
0 Note-2: In amplified cash flow statement, all
0 reserves & surplus change in fixed assets, re
0 As, in general, change in res&surplus should
0 instead of change in res & surplus, PAT is tak
5325.81 and dividend (including DDT) is taken as use
fixed asset is samd as change in gross fixed a
in NFA change is GFA (NFA+Dep) is reported

Table-3: Changes in Res & Surplus comp

Maruti Suzuki
Mar-16
Capital Reserves
Gen Reserves
Sec Premium Reserves
Revaluation Reserves
Debenture redem Res
Inv fluctuation res
Hedging res

8
9
10
11
12
13
12927.7

ESOP Res
Forex Translation
P&L Sruplus
Net Change

Note-3: Complete the details of Reserves& Su

7382.54

Uses of Cash
1
2
3
4
5
6
7
8
9
10
11

Note-4: All the sources of long-term nature (n

9633
5059.92 are sources available to meet working capita
of long-term nature are uses of cash for nonbetween total sources and total uses should
during the year. Net changes in WC compone
in WC.
To complete table-4, copy all long term sourc
from table -1 under sourcs of WC and Uses o
find the net diference, which is termed as fu
oro funds released from WC (if it is negative)
Now, copy all sources a
M&M Ltd
(change in current asse
Sources of WC
Changes in WC compon
1
if the change results in
2
if the change results in
3
If the sources of WC >
4
thererore, sum of inc in
5
sum of dec in WC WC c
6
this should be same as
7
No of sources /uses of W
8
Sum of the same are al
4240.4
3670.68
Uses of WC for other than WC purposes
This statement help to
1
diverted to fund long te

2
3
4
5
7755.7
-3515.3
Change

-3515.3

3885.21
-214.53
Changes in WC components
Impact on WC
1
2
3
4
5
6
7
8
9
10
-214.53
Is there a case of short-term funds
diverted to long-term purpose?

Impact

sources and uses of cash

Uses of cash
Decrease in liab&equity
Inc in assets

finition , classify changes in all itmes, except Cash & BB,

and complete table-1. As given in the table there are
ash for Maruti and M&M, respectively. Similarly, there are 9 and 10 uses of
M, respectively.
d uses are given for self verificatio n

sh flow statement, all the items of table-1 , except change in

ange in fixed assets, remain same.
in res&surplus should be same as retained earnings,
s & surplus, PAT is taken as source of cash
g DDT) is taken as use of cash. Similarly, change in net
change in gross fixed assets less depreciation, instead of change
NFA+Dep) is reported as use of cash and depreciation is taken as source of cash. Based on these changes, comp

Res & Surplus components

M&M Ltd
Mar-15 Change

Mar-16

Mar-15 Change

et Change

3302.9

2451.48

details of Reserves& Surplus in table-3 by referring to relevant notes to financial statements from the annual rep

of long-term nature (non-current account related)

o meet working capital needs. All the uses of cash
uses of cash for non-working capital purpose. Dif
and total uses should reflect the change in WC
anges in WC components should be same as net change

py all long term sources of cash and long term uses of cash
urcs of WC and Uses of WC, respectively and
which is termed as funds available for WC (if it is positive)
m WC (if it is negative)
ow, copy all sources and uses of cash of short-term natuire
change in current asset and current liability items, incl cash&BB) under
hanges in WC components' and classify the change as 'decrease'
the change results into decrease in NWC , similarly as 'increase'
the change results into increase in NWC.
the sources of WC > uses of WC, it is case of inc in NWC,
hererore, sum of inc in WC components should be more than
um of dec in WC WC components. Find the diference ,
his should be same as dif of sources and uses of WC
o of sources /uses of WC and no of changes in WC components are given in table.
um of the same are also given for self verification.

his statement help to find if short term funds are

iverted to fund long term assets.

on these changes, complete table-2 to prepare Amplified CF Statement.

ents from the annual reports of Maruti and M&M