Professional Documents
Culture Documents
particulars
SOURCES OF FUNDS
Share holders funds
Capital
Reserve and surplus
Loan funds
secured loans
TOTAL
APPLICATION OF FUNDS
Fixed assets
Gross block
Less : deprecation
Net block
Capital work in progress
Investments
Current asset and, loans and advances
Inventories
Sundry debtor
Cash and bank balance
Loan and advances
Total current asset (A)
Less: current liabilities &
provision (B)
Net current assets (A-B)
Misc expenditure (to the extent of
written off)
TOTAL
previou
current s
year(20 year(20
03-04)
02-03)
459003
1370303
absolu
te
percent
chang age
e
change
459003
1426663
-56360
1266609
1399187
-132578
309591
5
328485
3
-188938
3520992
3315318
205674
2070759
1489151
581608
1450233
1826167
-375934
25624
29908
-4284
474228
474228
1143036
942445
200591
414667
404215
10452
8617
5168
3449
204101
175977
28124
1770421
1527805
242616
643218
598027
45191
1127203
929778
197425
18627
24772
-6145
309591
5
328485
3
-188938
3,9504774
43
9,4753596
2
5,7517946
77
6,2037487
81
39,056348
21
20,585959
55
14,323926
71
21,284106
76
2,5857526
32
66,737616
1
15,981633
96
15,880037
05
7,5566822
23
21,233563
28
24,806232
84
5,7517946
77
INTERPRETATION:
1.
Reserve and surplus of the company has been decreased by 3.95% during
the year 2003-04. It shows that the company has cant be adopted good
policy and further development.
2.
Current Asset and Loan & Advances:- The inventories of the company
are increased by 21.28% and debtor has been increased by 2.58% and cash
and bank balance increased by 66.73%. it is a good position for a company.
Loan and advances are already increased by 15.98%.
3.
particulars
previou
current
s
absolut percent
year(200 year(20 e
age
4-05)
03-04)
change change
SOURCES OF FUNDS
Share holders funds
Capital
amount received against warrants
Reserve and surplus
Loan funds
388269
192500
459003
---
-70734
15,410356
8
3323958
1370303
1953655
142,57102
26
-unsecured loan
25700 3373485
1266609
2106876
166,33988
86
7303912
309591
5
4207997
135,92094
74
Gross block
7292469
3520992
3771477
Less : deprecation
4289063
2070759
2218304
3003406
1450233
1553173
32764
25624
7140
660100
474228
185872
2514971
1143036
1371935
Sundry debtor
668825
414667
254158
113972
8617
105355
463424
204101
--
259323
secured loans
TOTAL
APPLICATION OF FUNDS
Fixed assets
Net block
Capital work in progress
Investments
Current asset and, loans and advances
Inventories
18868 --
107,11404
63
107,12516
52
107,09816
97
27,864502
03
39,194648
99
120,02552
85
61,292072
92
1222,6412
9
127,05621
24
3780060
1770421
2009639
614240
643218
-28978
3165820
1127203
2038617
12481
18627
-6146
113,51192
74
4,5051599
92
180,85624
33
32,995114
62
309591
5
4207997
135,92094
74
429341 ---
7303912
Interpretation:
1. Reserve and surplus of the company has been increased by 142.57% during
the year 2003-04. It shows that the company has adopted good policy and
further development.
2.
Current Asset and Loan & Advances: - The inventories of the company are
increased by120.02% and cash and bank balance increased by 1222.64%. It is
a good position for a company and debtor has been increase by 61.29%.
3.
Current liabilities and provisions have been decreased by 32.99%. It means the
company improved the situation and control upon the creditor.
Particulars
previou
current s
absolut
year(20 year(20 e
05-06)
04-05)
change
percent
age
change
SOURCES OF FUNDS
Share holders funds
8,67414086
6
80,7438961
17,0649869
8
354590
388269
-33679
37068
192500
-155432
3891191
3323958
567233
unsecured loan
1999350
25700
1973650
5138761
3373485
1765276
7679,57198
4
52,3279635
2
114209
60
730391
2
4117048
56,3677108
9
Gross block
8652404
7292469
1359935
Less : deprecation
4694248
4289063
405185
3958156
602698
3003406
32764
954750
569934
739237
107100
660100
79137
107100
Capital
amount received against warrants
secured loans
TOTAL
APPLICATION OF FUNDS
Fixed assets
Net block
Capital work in progress
Investments
deffered tax asset (net)
Current asset and, loans and advances
18,6484851
7
9,44693514
6
31,7889089
9
1739,51288
11,9886380
9
3050675
2514971
535704
861711
668825
192886
2029654
113972
1915682
625090
463424
161666
18632
18868
-236
6585762
3780060
2805702
649019
614240
34779
5936743
3165820
2770923
21,3006034
7
28,8395320
2
1680,83564
4
34,8851160
1
1,25079499
7
74,2237424
8
5,66211904
1
87,5262333
3
77026
12481
64545
517,146062
411704
8
56,3677108
9
Inventories
Sundry debtor
Cash and bank balance
Loan and advances
fixed asset and held for disposal
TOTAL
----
114209
60
429341
730391
2
Interpretation:
Current asset and loan advances have been increased by 74.22%. in the total
current asset the maximum amount is increased in cash and bank balance. It
increased by 1680.83%.
particulars
previou
current s
absolut
year(20 year(20 e
06-07)
05-06)
change
percent
age
change
SOURCES OF FUNDS
Share holders funds
400340
Capital
amount recived againist warrants
354590
---
sucured loans
deffered tax liability (net)
12,9022251
1
956039
24,5693156
7
37068
4847230
unsecured loaan
45750
3891191
1950750
1999350
-48600
7965040
5138761
2826279
2,43079000
7
54,9992303
6
152299
04
114209
60
3808944
33,3504714
1
10030812
8652404
1378408
5095679
4694248
401431
4935133
3958156
976977
1721124
602698
1118426
1069740
--
739237
330503
66544 ---
TOTAL
APPLICATION OF FUNDS
Fixed assets
Gross block
Less : deprecation
Net block
Capital work in progress
Investments
deffered tax asset (net)
Current asset and, loans and advances
107100
3597158
3050675
546483
879660
861711
17949
2124541
2029654
94887
1462490
625090
837400
24558
18632
5926
8088407
6585762
1502645
584689
649019
-64330
7503718
5936743
1566975
189
77026
-76837
152299
114209
380894
Inventories
Sundry debtor
15,9309250
9
8,55155074
9
24,6826299
9
185,569887
4
44,7086658
3
17,9135109
4
2,08294892
4
4,67503328
2
133,964709
1
31,8054959
2
22,8165700
5
9,91188239
5
26,3945230
6
99,7546283
1
Interpretation:
1.
Reserve and surplus of the company have been increased by 24.56% during
the year 2006-07. It shows that the company has adopted good policy and
further development by retain profit.
2. Secured loan has been increased by 54.99%. it is the negative point of the
company.
3. Inventories have been increased by 17.91% debtor have increased by 2.08%
and cash and bank balance increased by 4.67% and loan and advances also
increased by 133.96%.
4.
particulars
SOURCES OF FUNDS
Share holders funds
Capital
Reserve and surplus
Loan funds
previou
current s
absolu percent
year(20 year(20 te
age
07-08)
06-07)
change change
400340
4813281
400340
4847230
0
-33949
1802250
1950750
-148500
7955876
7965040
-9164
170585
66544
104041
151423
32
152299
04
-87572
12408506
10030812
2377694
5854693
5095679
759014
6553813
4935133
1618680
407750
1721124
-1313374
1410685
1069740
340945
Inventories
4646596
3597158
1049438
Sundry debtor
1122564
879660
242904
1176715
2124541
-947826
1208673
1462490
-253817
13530
24558
-11028
8168078
8088407
79671
1398012
584689
813323
6770066
7503718
-733652
18
189
-171
151423
152299
unsecured loan
secured loans
deferred tax liability (net)
TOTAL
-0.70037
7,6124567
47
0,1150527
81
156,34918
25
0,5750003
41
APPLICATION OF FUNDS
Fixed assets
Gross block
Less : deprecation
Net block
Capital work in progress
Investments
Current asset and, loans and advances
23,703903
53
14,895247
52
32,799116
05
76,309086
39
31,871763
23
29,174086
88
27,613396
08
44,613212
92
17,355127
21
44,905936
97
0,9850023
62
139,10352
34
9,7771797
93
90,476190
48
-
Interpretation:
1. Reserve and surplus of the company is decreased by .70%. it is a bad
situation of the company. It is the period of recession.
2. Secured loans of the company has been decreased by .11% it show positive
point of the company.
3. Inventories increased by 29.17%, debtor increased by 27.61%, cash and
bank balance decreased by 44.61% and loan and advances is decreased by
17.55%.
4.
Particulars
Curren
t year
(200304)
Previou
s year
(200203)
Absol
ute
chang
e
Percent
age in
change
Income
Operating and other income
Transfer from general reserve
4020765
255617
3423127
597638
17,458832
23
853255
24,926185
91
--3423127
total income(A)
4276382
Expenditure
2102772
1468691
634081
Manufacturing exp
676941
723083
-46142
Employment cost
161492
173010
-11518
Admistration exp
58002
48483
9519
118240
199742
-81502
Selling exp
77526
102486
-24960
Excise duty
259163
300326
-41163
6145
6563
-418
616829
323223
4077110
3345607
293606
731503
Cost of material
Financial exp.
total expenditure(B)
43,173206
62
6,3812867
96
6,6574186
46
19,633686
03
40,803636
69
24,354545
99
13,706106
03
6,3690385
49
90,836976
33
21,864582
199272
77520
121752
45
4050
-4005
199227
73470
125757
30
-57
87
199257
73413
125844
73413
125844
---
199257
10.83Rs
42
157,05882
35
98,888888
89
171,16782
36
152,63157
89
171,41923
09
171,41923
09
--3.99Rs
Interpretation:
1. The comparative income statement show that operating income is increased
by 17.45% than the total income is increase by 24.92%.
2.
3.
Profit after tax increased by (171.16%) and the of balance transfer to balance
sheet is (199257000) rupees.
4. At last the earning per share value is increased 6.84Rs per share.
Particulars
Current
year
(200405)
Previous
year
Absolut
(2003e
04)
change
Percent
age in
change
Income (A)
2379491
59,180056
53
4276382
2123874
49,665207
65
2102772
1141422
676941
561693
161492
184383
58002
35897
118240
162298
77526
58536
259163
-42624
6145
458997
616829
-157832
6020884
4077110
1943774
379372
159110
199272
---
180100
220262
199272
20990
17000
45
16955
203262
199227
4035
175
199257
192500
-674754
35219
30
145
199257
192500
-674754
35219
6400256
4020765
total income
255617
6400256
Expenditure (B)
3244194
Cost of material
1238634
Manufacturing exp
345875
Employment cost
93899
Admistration exp
280538
Financial exp.
136062
Selling exp
216539
Excise duty
6146
Misc. exp written off
Deprecation
-429341
199257
6.65Rs
10.83Rs
5.24Rs
10.83Rs
-628598
54,281776
63
82,975178
04
114,17469
6
61,889245
2
137,26150
2
75,504991
87
16,446792
17
0,0162733
93
25,587642
6
47,675289
6
90,378979
49
10,533341
36
37677,777
78
2,0253278
92
483,33333
33
315,47097
47
Interpretation:
1.
2.
3.
4. In this year the company not transfer the surplus to balance sheet they
transfer deficit to the balance sheet.
5. The earning per share value is decreased by 4.28%.
Particulars
Previo
Current us
year
year
(2005(200406)
05)
Absolut Percent
e
age in
change change
Income
6996416
6286798
709618
55046
216539
-161493
other income
49865
113458
-63593
6991235
6183717
807518
total income(A)
11,2874312
2
74,5791751
1
56,0498157
9
13,0587800
2
Expenditure
3244194
3250912
Cost of material
6718
1238634
1600421
Manufacturing exp
361787
345875
401276
Employment cost
55401
93899
127322
Admistration exp
33423
280538
203140
Financial exp.
-77398
136062
148124
6146
486703
458997
27706
6224044
5804345
419699
767191
379372
387819
Selling exp
Misc. exp written off
Deprecation
---
12062
0,20707762
9
29,2085474
8
16,0176364
3
35,5946282
7
27,5891323
1
8,86507621
5
6146
6,03620503
7,23077280
9
102,226574
4
159110
767191
220262
546929
64200
70
16930
70
47270
248,308378
2
279,208505
6
295,893477
4
5320 --
-107100 --
804701
203262
601439
-2170
175
-2345
-429339
-
199257
-628596
--
192500
---
-674754
-1340
315,469970
9
Interpretation:
1. In this year the Income is increased by 13.05% this percentage is very low
comparison to previous year or this year income is increased only by 11.28%.
2. This year statement shows that the total expenditure is increased by 7.23%.
The expense is decreased comparison to income. So it mean when the exp is
decreased then the company earn profit.
3. In this year only the financial expense have decreased by 27.58%.
4. After all tax and provision the profit increased by 295.89%.
5. After dividend paid 322760 rupees amount is transfer to balance sheet.
6. In this year the basic earning per share value is increased by 19.66 Rs per
share.
Particulars
Curren
t year
(200607)
Previo
us
year
(200506)
Absolut
e
change
Percent
age in
change
Income
9090163
6996416
2093747
83838
55046
28792
216656
49865
166791
9222981
6991235
2231746
Cost of material
4275167
3250912
1024255
Manufacturing exp
Employment cost
2116249
508366
1600421
401276
515828
107090
Admistration exp
162162
127322
34840
Financial exp.
308715
203140
105575
Selling exp
191036
148124
42912
47567 --6146
6146
638149
486703
151446
Operating income
Less: excise duty recovered on sale
other income
total income(A)
29,9259935
4
52,3053446
2
334,485109
8
31,9220566
9
Expenditure
8297557
6224044
2073513
925424
767191
158233
129370
245
64200
70
65170
175
7250
5320
1930
173644
-107100
280744
678633
804701
-126068
662
-2170
2832
31,116718
33,3145620
4
20,6249812
6
101,510903
4
250
36,2781954
9
63718 ---
31,5066972
32,2307692
8
26,6873673
27,3636920
6
51,9715467
2
28,9703221
6
---
262,132586
4
15,6664400
8
130,506912
4
-429339
139744
139744
40034
35459
4575
6804
4973
1831
492713
332760
159953
12,9022251
1
36,8188216
4
48,0685779
5
Interpretation:
1. In this year the statement shows that the other incomes are increased by
334.48%. Than the total income is increased by 31.92% in this year the
excise duty recovered on sale is increased by 52.30%.
2. Total expense is increased by 33.31%. In expense only the misc. expense are
constant and other expense is increased. It is not good for company.
3. Profit after tax and provision is decreased by 15.66%. The ratio of profit is
decreased comparative to previous year profit.
4.
5. In this year the basic earning per share value is decreased by 8.73Rs per
share.
Particulars
Current
year
(200708)
Previou
s year
Absolu Percent
(2006- te
age in
07)
change change
Income
8837285
9090163
-252878
83508
83838
-330
148724
216656
-67932
8902501
9222981
-320480
other income
total income(A)
2,7818863
09
0,3936162
6
31,354774
39
3,4747984
41
Expenditure
Cost of material
4195342
4275167
-79825
Manufacturing exp
2261043
2116249
144794
Employment cost
620201
508366
111835
Admistration exp
156656
162162
-5506
Financial exp.
518971
308715
210256
Selling exp
163329
191036
-27707
28568
47567
-18999
171
6146
-5975
806952
638149
168803
8751233
8297557
453676
151268
925424
-774156
15100
129370
-114270
263
245
18
8200
7250
950
Deprecation
---
1,8671785
22
6,8420115
02
21,998914
17
3,3953700
62
68,106829
92
14,503549
07
39,941556
12
97,217702
57
26,451972
82
5,4675852
18
83,654195
27
88,328051
33
7,3469387
76
13,103448
28
63718
104041
173644
-69603
40,083734
54
-
Interpretation:
1.
The statement show that this year the total income is decreased by 3.47%
and all other incomes is decreased by 31.35% so it is the negative point of
the company.
2.
In this year the profit cant be earned. Because in this year the market
situation is very bad. It is the recession period for company