Analysis and Interpretation

Analysis and interpretation
Analysis and financial statement is largely a study of relationship among the financial factors in a
business as disclosed by a single set of statements, and a study of the trend of these factors as
shown in the series of the statements. Analyzing financial performances is a process of
evaluating the relationship between the component parts of financial performance to obtain the
better understanding of a firms position and performances.
In short, analysis of financial is the technique of x-raying the financial position and progress of
the concern
Analysis of the financial performances of the company is done completely based on the
companys financial performances this statement give a clear picture of the companys financial
position, its performances and cash flow. The basic financial performances that is the balance
sheet and the various transactions on the operational and financial position of the company the
balance sheet of the company gives a summary of the assets and liabilities of undertaking at
particular point of time. It reveals the financial status of the company.
Steps involved in the analysis of financial performances

The work of analysis of financial performances involves three steps or
processes by are as follows
Analysis
Comparison
Interpretation
Analysis
Analysis of financial performances in splitting up or regrouping of the figures found in
the financial performances into desire homogenous and comparable component parts. In
other words, analysis means, re-classification and re-arrangement of the data found in the
financial performances into groups of a few principal elements according to their
resemblances and affinities that is close connection and presenting them in the form most
convenient for interpretation
Comparison
After the figures contain in the financial performance are dissected or split into the
required comparable components parts, the inter connected figure must be compared with
each other, their relationship must be measured
Interpretation
Interpretation is the formation and expression of opinion about the progress, financial
position and the future prospects of the business
Table 1.1
Table showing current assets and fixed assets of the company
(RS IN CRORES)
year
Current assets
Fixed assets
Percentage
2010- 11
2011- 12
2012-13
123
135
148
85
92
96
144.7%
146.7%
154.1%
Chart showing current assets and fixed assets of the company
160
140
120
100
current assets
80
fixed assets
60
40
20
0
2010 - 11
2011 - 12
2012 - 13
ANALYSIS AND INTERPRETATION

A table showing current assets and fixed assets of the year 2010,2011,2012 respectively. In the year of
2010 and 2011 slight changes have been taken place in the current assets and current but in year 2012 it
have been increased up to 7.4% of assets in the company
A chart showing increasing in current assets in the year 2012 than the fixed assets this shows
assets in the company is been more
TABLE 1.2
Table showing fixed assets and quick assets of the company

(RS IN CRORES)
year
Fixed assets
quick assets
percentage
2010- 11
2011-12
2012-13
85
92
96
45
40
37
188.8%
230%
259.4%
Chart showing fixed assets and quick assets of the company
100
90
80
70
60
fixed assets
50
quick assets
40
30
20
10
0
2010 -11
2011 - 12
2012 -13

A above table showing fixed assets and quick assets of the year 2010,2011,2012 respectively. in the
sudden changes have been taken place in the fixed assets up to 41.2% in assets of company in the year
2011 and again changes have been taken place in the year 2012 up to 29.4%
A chart showing increasing in fixed assets in the year 2010 , 2011, 2012 than the quick assets
this shows purchase of the fixed assets of the company is been more
TABLE 1.3
Table showing sales and expenditure of the company
(RS IN CRORES)
year
sales
expenditure
Percentage
2010 -11
2011-12
2012-13
164
164
211
158
155
140
103.7%
105.8%
150.7%
Charts howing sales and expenditure of the company
250
200
150
sales
expenditure
100
50
0
2010 -11
2011 - 12
2012 - 13

A above table showing sales and expenditure of the year 2010,2011,2012 respectively. In the year of
2011 the 2.1% of the sales and expenditure have been increased but in the 2012 the company has incurred
up to 44.9% of sales
A above chart showing sales and expediture of the company increasing in sales in the year 2012
compared to 2010 2011
TABLE 1.4
Table showing profit after tax and profit before tax of the company
(RS IN CRORES)
Year
Profit before tax
Profit after tax
percentage
2010 -11
2011 -12
2012 -13
134
92
134
93
53
74
144.0%
173.5%
55.2%
Chart showing profit after tax and profit before tax of the company
4.5
4
3.5
3
2.5
Series 1
Series 2
1.5
1
0.5
0
2010 - 11
2011 -12
2012 - 13

The above table shows the earning before profit is been increased in the year 2010-11 compared
to 2012-13
the above chart indicates that the company earnings before tax(EBT) is more during 2010 2012
because less interest preference dividend to the investors so during 2010-11 paid more tax non
utilization of leverage
TABLE 1.5
Table showing current assets and current liabilities of the company
(RS IN CRORES)
Year
2010 -11
2011 -12
2012 -13
Current assets
123
135
148
Current liabilities
561
563
591
percentage
21.9%
23.9%
25.0%
Chart showing current assets and current liabilities of the company

600
500
400
current assets
300
current liabilities
200
100
0
2010 -11
2011 -12
2012 - 13
A above table showing current assets and current liabilities of the year 2010,2011,2012 respectively. the
company liquidity position is not effective not satisfactory because more current liabilities decreased in
working capital
the above chart showing more current liabilities then the current assets in
the year
2010,2011,2012
TABLE 1.6
Table showing share holding and cash balance of the company
(RS IN CRORES)
Year
Share holdings
Cash balance
2010 -11
2011 -12
2012 -13
661
285
709
240
812
377
Chart showing share holders and cash of the company
percentage
231.9%
295.4%
215.3%
900
800
700
600
500
share holders
400
cash
300
200
100
0
2010 -11
2011-12
2012-13

A above table showing share holders and cash of the year 2010 ,2011 ,2012 respectively indicates that
share holders (SHS) increasing from the year 2010 -2012 during 2010-2011
661 cores then which
increasing during 2011-12 up to 7.2 % increase in the year 2011 up to .63.5% But in the year 2012 it as
been decreased up to 80.1% in the company
A above Chart showing share holders of the company is been more 2012 but cash generated in
all the year is been normal
TABLE 1.7
Table showing closing capital and working capital of the company
(RS in Cores)
Year
2010 -11
2011 -12
2012 -13
Closing capital
28
24
37
Working capital
67
79
89
percentage
41.7%
30.3%
41.5%
Chart showing closing capital and working capital of the company

90
80
70
60
50
closing capital
40
working capital
30
20
10
0
2010 -11
2011 -12
20120 -13

A above table showing closing capital and working capital of the year 2010,2011,2012 respectively in the
year 2011 is been decreased up to 11.4% but in the 2012 again it has been increased to 41.5%
A above Chart showing closing capital and working capital of the company is been more than
the closing capital but in the year 2011 it is been decreased up to 11.4%
TABLE 1.8
Table showing finance activity and investment activity of the company
(RS in Cores)
Year
2010 -11
2011 -12
2012 -13
finance activity
3
11
3
Investment activity
2
1
1
Chart showing finance activity and investment activity of the company
percentage
300%
1100%
300%
12
10
8
finance activity
activities
4
2
0
2010 -11
2011 -12
2012 -13

A above table showing finance activity and investment activity
of the year 2010, 2011 ,2012
respectively. The company need to secure investment in other securities of the companies than their
financial activities
Chart showing finance activity and investment activity of the company in the year 2011 finance
activity is been more than investment activity
TABLE 1.9
Table showing operating activity and finance activity of the company
(RS in Cores)
Year
2010 -11
Operating activity
8
Finance activity
3
2011 -12
2012 -13
7
15
11
3
Chart showing Operating activity and Finance activity of the company
16
14
12
10
operating activity
finance activity
6
4
2
0
2010-11
2011-12
2012-13

A above table showing operating activity and finance activity of the year 2010,2011,2012 respectively
The company is not having employee recruitment and orders/ reorders in company
Chart showing operating activity and finance activity of the company in operating is been
increased in the year 2012 then the financing activity
TABLE 1.10
Table showing earning in foreign exchange and expenditure in foreign exchange of the
company
(RS in Cores)
Year
2010 -11
2011 -12
2012 -13
Earning in foreign expenditure

exchange
890
658
770
foreign exchange
80
0.40
18
in
percentage
1112.5%
16.4
4277.7%
Chart showing earning in foreign exchange and expenditure in foreign exchange of the
company
900
800
700
600
500
earning
400
expenditure
300
200
100
0
2010-11
2011-12
2012-13

A above table showing earning in foreign exchange and expenditure in foreign exchange of the
year 2010,2011,2012 respectively in the year 2012 profit earning and expenditure is been decreased up to
1096.1 compared to previous year but in 2012 it has been increased up to 4261.3%because of due to
FDI/FIT business cycle fluctuation
The above Chart showing of the company earning in foreign exchange and expenditure in
foreign exchange but here earning is itself more than the expenditure so we can analysis that
company is earning more income from the foreign exchange.
TABLE 1.11
Table showing deferred tax assets and deferred tax liabilities of the company
(RS in Cores)
Year
deferred tax assets
Deferredtax
percentage
liabilities
2010 -11
2011 -12
2012 -13
716
737
654
89
11
(85)
804.4%
67%
769.4%
Chart showing deferred tax assets and deferred tax liabilities of the company
800
700
600
500
400
deferred tax assets
300
deferred tax liabilities
200
100
0
-100
2010-11
2011-12
2012-13
-200

A above table showing deferred tax assets and deferred tax liabilities of the year 2010,2011,2012
respectively in the year 2011 it has been decreased compared to 2010-2011and again it has been increased
in the year 2012
A above Chart showing deferred tax assets and deferred tax liabilities of the company
TABLE 1.12
Table showing other income and other expenditure of the company
(RS in Cores)
Year
other income
other expenditure
Percentage
2010 -11
2011 -12
2012 -13
22
24
38
79
72
41
27.8%
33.3%
92.6%
Chart showing other income and other expenditure of the company
80
70
60
50
other income
40
other expenture
30
20
10
0
2010-11
2011-12
2012-13

A above table showing other income and other expenditure of the year 2010,2011,2012 respectively
in the year 2011 other income and expenditure is been decreased up to 5.5% and in the year 2012 it has
been increased up to 59.3% in the year
A above Chart showing other income and other expenditure of the company expenditure is been
more in the year 2010&2011 compared to 2012
Name of books
Financial management
Authors
Professor H.R APPANAIAH
Dr P.N REDDY
Dr B.G SATHYAPRASAD
Management accounting
Cost and financial analysis
M.N.ARORA
JAWAHAR LAL
Website
WWW.mysoresandal.com in
WWW.karnataka soap detergents limited
WWW.google.com
Yahoo.com
Report
Annual reports for the year of 2010, 2011
,2012
Journal of KSDL
FINDINGS
The company investing more amount on current assets than fixed assets
The company investment analysis specifying those more flow of cash on towards quick
assets
The
company expenditure on promotion mix is higher during 2010, 2011, 2012
The company paying tax during 2010-11 and 2012-13

The company liquidity position is not sufficient because increasing in cash flow system
frequently/ simultaneously
The company having poor investment activity than there finance activity
The company having foreign earning capacity there foreign exchange expenditure more
during 2010-11 due to rupee diversification
The entire department in the company is computerized

Issue of additional capital share existence in IPO
The company need to increase / expand the number
of branches for the future
requirements
The
company having quality assurance in the production outstand try to maintain the
same
The company had wider width product length try to maintain the same level of product
differentiation
The company vision/mission states the more preference of purity and quality in reality
The company having more than 8 competitors opponents in the markets by adopting by
the market strategy can meet competition in the market
The company maintain good system of HR and HR persons

Need to maintain the disciplinary financial measure and individual and development and
performance appraisal system
SUGGESTION AND CONCLUSION

the company should see the expenditure will be less then income so they can gain
more profits
the company should see the financing investments activities should be sufficient
the hypothesis made in the beginning of tnhe study cash flow and its
management is efficient, effective and productive
the performance of KS&DL in the financial year 2009-10,2010-11 was stabled

and not much satisfactory the profits of the company had been stabilized in the
financial year 2009-10 the result of an increase in the turn over of the company
the company should make an investments in fixed assets

control of promotional expenses other than the advertisement
use leverages for reducing tax
Decreasing in cash balance and dead amount
Maintain of spot and future transaction is good for the company
The company applying for the other qualifying certificates
CASH FLOW STATEMENT OR THE YEAR ENDED

31ST MARCH 2010
PARTICULARS
31ST MARCH 2010

AMOUNT AMOUNT
(RS)
(RS)
CASH FLOW FROM

OPERATION ACTIVITIES:
NET PTROFIT/ LOSS
BEFORE TAX
Adjustments for:
Depreciation
Fixed assets loss on sale/
134885857
4982474
701515
written off
Fixed assets profit on sales
Fixed assets profit on sale of
(1144382)
-
land
Miscellaneous expenses
16374640
written off
Exchange fluctuation(profit)/
loss
Interest paid
TRPY(income)/expenditure
Deferred tax assets
Tax of earlier year
Deferred tax assets
Interest received
Net cash flow from investing
(945746)
2582958
1441082
8930375
(8930375)
3960473
(27501128)
activities
Cash flow from financing
activities:
Investment in gratuity fund
Increasing in short term
borrowings
Repayment of long term
barrowings
Intrest paid
Exchange fluctuation reserve
Net cash used in financing
(27112206)
-
(2582958)
(1769358)
-
(31464522)
activities
Net increase in cash and cash
30226817
equivalents
Opening cash and cash
255132910
equivalents
Closing cash and cash
285359727
equivalents
Proposed dividend
(15911050)
Interest received
Operating profit(loss) before
(3960473)
13051393
147937250
working capital changes

Adjustments for :
Trade and other receivables
Inventories
Other assets
Trade payables/ liabilities
Cash generated from
operations
Provision for taxation
Fringe benefit tax paid
Dividend tax
Actual payments of VRS &
(9112142)
(110153352)
1304307
104620487
(42700000)
(2704083)
-
(13340700)
134596550
(45404083)
ASP amount, deferred in

accounts
Net cash flow from operating
89192467
activities
Cash flow from investing
activities:
Purchase of fixed assets
Sale of fixed assets
Sale of fixed assets land
(22531226)
-

31ST MARCH 2011
PARTICULARS
31ST MARCH 2011

AMOUN
T
(RS)
(RS)
CASH FLOW FROM

AMOUNT
NET PTROFIT/ LOSS

BEFORE TAX
Adjustments for:
Depreciation
written off
92745569
5775312
land
written off
loss
Interest paid
Deferred tax assets
Tax of earlier year
Proposed dividend
Interest received
Adjustments for :
Inventories
Other assets
Cash generated from
operations
Dividend tax
450746
1029629
10013655
1136000
(3300000)
(15911050)
(2950167)
6782577
(7628719)
24221026
1919376
(34000000)
(2642627)
-
(3755875)
88989694
25294260
114283954
(36642627)

accounts
77641327
activities
activities:
(13379054)
-

Deferred tax assets
Interest received
(1136000)
2950167
(11564887)
activities
activities:
borrowings
barrowings
Interest paid
(30000000)
(80092400)
-
(1029629)
-
(111122029)
activities
(45045589)
equivalents
285359727
equivalents
240314138
equivalents

31ST MARCH 2012
PARTICULARS
31ST MARCH 2012

AMOUN
T
AMOUNT
(RS)
(RS)
CASH FLOW FROM

NET PTROFIT/ LOSS
BEFORE TAX
Adjustments for:
Depreciation
written off
201747457
6414948
(10119)
-
land
written off
loss
Interest paid
Deferred tax assets
Tax of earlier year
Interest receivable rent
receivable &TDS
Proposed dividend
Interest received
Adjustments for :
Inventories
Other assets
(4520289)
1157983
(8529420)
(1591484)
(13225389)
(3108680)
35720237
(109701)
3176203
(20303770)
181443687
35678059
Cash generated from

operations
Dividend tax
217121746
(58700000)
(1273965)
(59973965)

accounts
157147781
activities
activities:
Deferred tax assets
Interest received
(10391032)
136000
8529420
13225385
11499773e
activities
activities:
borrowings
barrowings
Interest paid
(30000000)
-
(115798)
-
(31157983)
activities
137489571
equivalents
240314138
equivalents
377803709
equivalents
Financial statement analysis of the company

PROFIT AND LOSS ACCOUNT 2010 (RS IN LAKHS)
PARTICULARS
AMOUNT
RS
INCOME
SALES
OTHER INCOME
1647774737
2228830
167063047
INCREASE/ DECREASE
53286174
IN STOCK
TOTAL
1723349221
EXPENDITURE
MATERIALS CONSUMED
775383439
OTHER EXPENDITURE
799799905
DEPRECIATION
4982474
TOTAL
OPERATING PROFIT /LOSS
1580165818
143183402
LESS: INTREST AND FINANCE
8297546
CHARGES
PROFIT BEFORE TAX
134885857
LESS: PROVISION FOR TAXATION

1 CURRENT TAX
48000000
2 FRINGE BENEFIT TAX

3 DIVIDEND TAX
4 DEFERRED TAX ASSET
AND PRIOR PERIOD TAX

PROFIT AFTER TAX
PRIOR PERIOD INCOME
93112149
1441082
/ EXPENDITURE
DEFERRED TAX ASSET
PROPOSED DIVIDEND
TAX OF EARLIER YEAR

PROFIT/ LOSS BROUGHT
75760017
267719129
FORWARD PREVIOUS YEAR

PROFIT / LOSS CARRIED TO
343479146
BALANCE SHEET

PARTICULARS
Amount
RS
INCOME
SALES
OTHER INCOME
INCREASE/DECREASE IN
STOCK
TOTAL
EXPENDITURE
Material consumed
Other expenditure
DEPRECIATION
TOTAL
OPERTATING PROFIT/LOSS
LESS:INTEREST AND FIANANCE
CHARGES
PROFIT BEFORE TAX
LESS:PROVISION FORTAXATION
1.
2.
3.
4.
CURRENT TAX
FRINGE BENEFIT TAX
DIVIDEND TAX
DEFERRED TAX ASSET
AND PRIOR PERIOD TAX
PROFIT AFTER TAX

PRIOR PERIOD INCOME
/EXPENDITURE
DEFERRED TAX ASSET
1649723232
24378057
1674101289
(24703198)
1649398091
818064390
727573371
5775312
1551413073
97985018
5239449
92745569
34000000
2642627
4436000
53938942
10013655
-
PROPOSE D DIVIDEND
TAX OF EARLIER YEAR
PROFIT/LOSS BROUGHT
15911050
48041547
343479146
FORWARD PREVIOUS
YEAR
PROFIT /LOSSES CARRIED TO
391520693
BALANCE SHEET

PARTICULARS
AMOUNT
RS
INCOME
SALES
211843849
OTHER INCOME
38044997
INCREASE/DECREASE IN STOCK
2156483526
EXPEDITURE
MATERIAL CONSUMED
OTHER EXPENDITURE
DEPRECIAION
OPENING PROIF/ LOSS
280628009
419067062
6414948
1406110019
750373507
LESS: INTREST AND FINANCE
CHARGES
PROFIT BEFORE TAX
LESS: PROVISION FOR TAXATION
1 CURRENT TAX
2 FRINGE BENEFIT TAX
3 DIVIDEND TAX
4 DEFERRED TAX ASSET AND
PRIOR PERIOD TAX
PROFIT AFTER TAX
PRIOR PERIOD INCOME
/EXPENDITURE
DEFERRED TAX ASSET
PROPOSED DIVIDEND
TAX OF EARILIER YEAR
743665035
58700000
134518037
8529420
134518037
PROFIT / LOSS BROUGHT

FORWARD PREVIOUS YEAR
PROFIT /LOSS CARIED TO
15911050
BALANCE SHEET
134518037
KARANATAKA SOAPS AND DETERGENTS LIMITED

BALANCE SHEET AS ON 2010
PARTICULARS
AMOUNT
AMOUNT
RS
RS
318221000
343479146
SOURCES OF FUND
1. SHARE HOLDER
FUND
a. Share capital
b. Reserve and
surplus
2.LOAN FUND
a. Secured loan
b. Unsecured loans
Total
APPLICATIONS OF
FUND
1. FIXED ASSEETS
a. GROSS BLOCK
LESS
8009240083506504
825299050
327262896
241413939
DEPRECIATION
b. net block
2.INVESTEMENT
3.DEFERRED TAX
85830957
100
61435214
ASSETS
4.CURRENT
ASSET,LOANS AND
ADVANCES
a. inventories
b. sundry debtors
c. cash and bank
balance
d. loans and advances
e. investment in
517605839
172641760
285359727
212953267
50000000
1239560593
gratuity trust
Less: current
liabilities and
provision
a. liabilities
b .provision
NET CURRENT
292361773
269166068
561527841
678032752
ASSETS
5.a.miscellaneous
expenditure
b. profit and loss
TOTAL
825299050

PARTICULARS
AMOUNT
AMOUNT
RS
RS
318221000
391520693
SOURCES OF FUND
1. SHARE HOLDER
FUND
c. Share capital
d. Reserve and
surplus
2.LOAN FUND
d. Secured loan
e. Unsecured loans
Total
APPLICATIONS OF
FUND
2. FIXED ASSEETS
a. GROSS BLOCK
LESS
83506504
83506504
793248197
336488843
243504890
DEPRECIATION
b. net block
2.INVESTEMENT
3.DEFERRED TAX
92983953
100
62571241
ASSETS
4.CURRENT
ASSET,LOANS AND
ADVANCES
f. inventories
g. sundry debtors
h. cash and bank
balance
i. loans and advances
j. investment in
gratuity trust
Less: current
525234558
165859183
240314138
18932241
80000000
120140120
liabilities and
provision
a. liabilities
b .provision
NET CURRENT
273532995
289914262
563447217
637692903
ASSETS
5.a.miscellaneous
expenditure
b. profit and loss
TOTAL
793248197

PARTICULARS
AMOUNT
AMOUNT
RS
RS
318221000
494601955
-
812822955
83506504
83506504
896329459
96957604
100
54041821
489514320
149062722
SOURCES OF FUND
1. SHARE HOLDER
FUND
a Share capital
b Reserve and surplus
c exchange
fluctuation reserve
2.LOAN FUND
g. Secured loan
h. Unsecured loans
Total
APPLICATIONS OF
FUND
1 FIXED
ASSEETS
a TANGIBLE
ASSTES
2 INVESTEMENT
3.DEFERRED
PAYMANTS
4.CURRENT
ASSET,LOANS AND
ADVANCES
a) Inventories
b) sundry debtors
c) cash and bank

balance
k. loans and advances
l. investment in
gratuity trust
Less: current
377803712
210656969
110000000
liabilities and
provision
a. liabilities
b .provision
NET CURRENT
269630619
322077170
74532934
74532934
ASSETS
5.a.miscellaneous
expenditure
b. profit and loss
TOTAL
896329459

Analysis and Interpretation

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Analysis and Interpretation

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Analysis and interpretation

Steps involved in the analysis of financial performances

Chart showing current assets and fixed assets of the company

ANALYSIS AND INTERPRETATION

Table showing fixed assets and quick assets of the company

Chart showing fixed assets and quick assets of the company

ANALYSIS AND INTERPRETATION

Charts howing sales and expenditure of the company

ANALYSIS AND INTERPRETATION

Profit before tax

Profit after tax

ANALYSIS AND INTERPRETATION

Chart showing current assets and current liabilities of the company

ANALYSIS AND INTERPRETATION

ANALYSIS AND INTERPRETATION

661 cores then which

Chart showing closing capital and working capital of the company

ANALYSIS AND INTERPRETATION

Chart showing finance activity and investment activity of the company

ANALYSIS AND INTERPRETATION

of the year 2010, 2011 ,2012

Chart showing Operating activity and Finance activity of the company

ANALYSIS AND INTERPRETATION

Earning in foreign expenditure

ANALYSIS AND INTERPRETATION

deferred tax assets

deferred tax liabilities

ANALYSIS AND INTERPRETATION

Chart showing other income and other expenditure of the company

ANALYSIS AND INTERPRETATION

Cost and financial analysis

company expenditure on promotion mix is higher during 2010, 2011, 2012

The company paying tax during 2010-11 and 2012-13

The entire department in the company is computerized

of branches for the future

The company maintain good system of HR and HR persons

SUGGESTION AND CONCLUSION

the performance of KS&DL in the financial year 2009-10,2010-11 was stabled

the company should make an investments in fixed assets

CASH FLOW STATEMENT OR THE YEAR ENDED

31ST MARCH 2010

CASH FLOW FROM

working capital changes

ASP amount, deferred in

CASH FLOW STATEMENT OR THE YEAR ENDED

31ST MARCH 2011

CASH FLOW FROM

NET PTROFIT/ LOSS

ASP amount, deferred in

Sale of fixed assets land

CASH FLOW STATEMENT OR THE YEAR ENDED

31ST MARCH 2012

CASH FLOW FROM

Cash generated from

ASP amount, deferred in

Financial statement analysis of the company

OPERATING PROFIT /LOSS

LESS: INTREST AND FINANCE

LESS: PROVISION FOR TAXATION

2 FRINGE BENEFIT TAX

AND PRIOR PERIOD TAX

TAX OF EARLIER YEAR

FORWARD PREVIOUS YEAR

Financial statement analysis of the company