Financial Ratio

Balance sheet as on 31st March 2014

Liabilities 31-Mar-14 31-Mar-14 Assets 31-Mar-14 31-Mar-14
Share Capital Fixed Assets Net
Equity 120 120 Gross Block 594 594
Preference 50 50 Less: Depreciation -365 -381
Reserves and Surplus 215 180 Intangible Assets 15 11
Secured Loans Investments 5 5
Debentures 50 50 Current Assets
Loans/Advances 101 100 Cash in bank 73 70
Unsecured Loans 30 20 Receivables 189 185
Current Liabilities Inventories 355 351
Sundry Creditors 330 340 Pre-paid Expenses 64 64
Provisions 69 69 Misc Exp/Losses 35 30
Total Liabilities 965 929 Total Assets 965 929
l Ratio

Income statement for year ended 31st March 2014

Particulars 31-Mar-14 31-Mar-14 31-Mar-13
Net Sales 904 847
Cost Of Goods Sold -714 -657
Stocks 366
Wages And Salaries 188
Other Manufacturing Expenses 160
Gross Profit 190 190
Operating Expenses: -96 -103
Selling And Admin Expenses 71
Depreciation 25
Operating Profit 94 87
Non-Operating Profit/Deficit 49 11
Profit Before Interest &Tax (EBIT) 143 98
Interest -33 -26
On Bank Borrowings/Loans 29
Debentures 4
Profit Before Tax 110 72
Tax -58 -36
Profit After Tax 52 36
Dividends: -17 -12
Equity 14
Preference 3
Retained Earnings(Reserve & Surplus) 35 24