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INCOME STATEMENT & BALANCE SHEET

INCOME STATEMENT For the year ending March 31, 2009

Particulars Sales Less Cost of Goods Sold (COGS):Raw Material Consumed -

Details (Rs)

Amounts (Rs) xxx

Opening Stock of Raw Material


(+) Purchase of Raw Material (-) Closing Stock of Raw Material Raw Material Consumed

xxx
xxx (xxx) xxx

Direct Wages
Manufacturing Expenses Cost of Production Add Opening Stock of Finished Good

xxx
xxx xxx xxx

Less Closing Stock of Finished Good


Cost of Goods Sold (COGS) Gross Profit

(xxx)
xxx ( xxx) xxx

Gross Profit Less Operating Expenses:Administrative Expenses Selling and Distribution Expenses Operating Expenses Cash Operating Profit (EBDAIT) Less Depreciation and Amortization:xxx xxx xxx

xxx

(xxx) xxx

Depreciation
Preliminary Expenses Written Off Depreciation and Amortization

xxx
xxx xxx (xxx)

Operating Profit
Add Non-operating Income ( profit on sale of shares ; profit on sale of assets ; interest received etc) Less Non-operating Expenses / Losses ( loss on sale of assets) xxx Earning Before Interest and Tax(EBIT) xxx (xxx)

xxx

xxx xxx

Earning Before Interest and Tax(EBIT)


Less Interest Earning Before Tax(EBT) Less Tax Earning After Tax(EAT) Less Transfer to General Reserve Less Preference Dividend

xxx
(xxx) xxx (xxx) xxx (xxx) (xxx)

Less Equity Dividend


Surplus Carried Forward Add Surplus of the Previous Year Amount to be carried to the Balance Sheet

(xxx)
xxx xxx xxx

BALANCE SHEET As on March 31, 2009

Items
1. Sources of Fund (i) Shareholders` Fund:

Details (Rs)

Amount(Rs)

Share Capital
Reserve and Surplus

xxx
xxx

(ii) Loan Funds:

Debentures
Secured Loans Total

xxx
xxx xxx

2.Applications of Funds (i) Fixed Assets Net Block (Gross Block Depreciation) (ii) Investments (iii) Current Assets , Loans and Advances Less Current Liabilities Net Current Assets (iv) Fictitious Assets ( Preliminary Expenses etc) Total xxx xxx xxx (xxx) xxx xxx xxx

INCOME STATEMENT For the year ending March 31, 2009

Details (Rs)

Amounts (Rs) 20,00,000

Particulars
Sales Less Cost of Goods Sold (COGS):Raw Material Consumed -

Opening Stock of Raw Material


(+) Purchase of Raw Material (-) Closing Stock of Raw Material Raw Material Consumed

40,000
2,00,000 (5,000) 2,35,000

Direct Wages
Manufacturing Expenses Add Opening Stock of Finished Good

1,10,000
90,000 4,35,000 50,000

Less Closing Stock of Finished Good


Cost of Goods Sold

(10,000)
4,75,000 ( 4,75,000)

Gross Profit Less Operating Expenses:-

15,25,000

Administrative Expenses
Selling and Distribution Expenses Operating Expenses Cash Operating Profit (EBDAIT) Less Depreciation and Amortization:Depreciation Preliminary Expenses Written Off Depreciation and Amortization Operating Profit Add Non-operating Income ( profit on sale of shares ; profit on sale of assets ; interest received etc) Less Non-operating Expenses / Losses ( loss on sale of assets) Earning Before Interest and Tax (EBIT)

10,000
1,40,000 1,50,000 (1,50,000) 13,75,000 80,000 5,000 85,000 40,000 (85,000) 12,90,000

(5,000) 35,000 35,000 13,25,000

Less Interest Earning Before Tax(EBT) Less Tax Earning After Tax(EAT) Less Transfer to General Reserve

(40,000) 12,85,000 (3,50,000) 9,35,000 (4,80,000)

Less Preference Dividend


Less Equity Dividend Surplus Carried Forward Add Surplus of the Previous Year Amount to be carried to the Balance Sheet

(1,00,000)
(1,40,000) 1,15,000 1,15,000 3,30,000

BALANCE SHEET As on March 31, 2009 Items 1. Sources of Fund Details (Rs) Amount(Rs)

(i) Shareholders` Fund:


Share Capital Reserve and Surplus 18,00,000 10,40,000

(ii) Loan Funds:


Debentures Secured Loans Total 0 4,00,000 32,40,000

2.Applications of Funds

(i) Fixed Assets


Net Block (Gross Block Depreciation) (ii) Investments (iii) Current Assets , Loans and Advances 32,40,000 2,70,000 4,00,000

Less Current Liabilities


Net Current Assets (iv) Fictitious Assets ( Preliminary Expenses etc) Total

(7,70,000)
(3,70,000) 1,00,000 32,40,000

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