Building account

Balance b/f 85
New Building Purchased 70
Total 155
Depreciation (10% on WDV) -15.5
Written Down Value 139.5

Plant and machine account

Balance b/f 348
Machine Sold -80
268
New Machine Purchased 440
Total 708
Depreciation (20% on WDV) -141.6
Written Down Value 566.4

Balance Sheet of Kashi Enterprises Pvt Ltd as on 31st March

(All the
Equity and Liability 2018 2017 Assets
Equity: Fixed Assets:
Share Capital 500 400 Land
Retained Earnings 461.9 378 Building
Capital Reserve 120 - Plant and Machinery
Long-Term Liability: Investments
Long Term Loans 70 74 Current Assets:
Short Term Liability: Inventory
Trade Payable 87 78 Trade Receivable
Dividend Payable 12 10 Cash and Bank Balance
Provision for Tax 56 52
1306.9 992

Statement of Profit and Loss of Kashi Enterprises Pvt Ltd

for the year ended on 31st March 2018
(All the figures are
Revenue
Other earning
Cost of Goods Sold:
Material cost and purchases 1266
Direct Labour 873
Factory Expenses 452
Stock Adjustment (Opening Inventory- Closing Inventory) -33
Depreciation on Plant and Machinery 141.6
Gross Margin
Write off inventory 15
Office and Administrative Expenses 94
Sales and Distribution Expenses 276
Depreciation on Building 15.5
Interest Paid 8
Income before Tax
Provision for Tax
Profit After Tax

Cash flow Statement of Kashi Enterprises Pvt Ltd

for the year ended on 31st March 2018
(All the figures are in Rs Lakhs)
Cash Balance at the beginning 36
Cash from Operating Activities:
Profit before tax 160
Add: Depreciation 157
Add: Interest Paid 8
Change in Current Assets:
Inventory 17
Trade Receivable -83
Change in Current Liability:
Trade payable 9
Cash from operation before tax 268
Tax paid 50 218
Cash from Investing Activities:
Sale of Plant and Machinery 88
Purchase of Plant and Machinery -440
Purchase of Land and Building -85 -437
Cash from Financing Activity:
Issue of New Equity Shares 220
Long Term Loans Paid -4
Interest Paid -8
Dividend Paid -10 198
Net Change in Cash -21
Cash Balance at the end 15
March
(All the figures are in Rs Lakhs)
2018 2017

76 56
139.5 85
566.4 348
250 250

150 132
98 85
15 36

1294.9 992

ses Pvt Ltd

(All the figures are in Rs Lakhs)

3238
8

1266
873
452
-33
141.6 2699.6
546.4
15
94
 276
15.5
8 408.5
137.9
54
83.9

30
27.77778
1.03923
26.72918
Building account
Balance b/f 85
New Building Purchased 70
Total 155
Depreciation (10% on WDV) -15.5
Written Down Value 139.5

Plant and machinery

Balance b/f 348
Machine Sold -80
268
New Machine Purchased 440
Total 708
Depreciation (20% on WDV) -141.6
Written Down Value 566.4

Balance Sheet of Kashi Enterprises Pvt Ltd as on 31st March

(All the figures are in R
Equity and Liability 2018 2017 Assets 2018
Equity: Fixed Assets:
Share Capital 500 400 Land 76
Retained Earnings 457.3588 378 Building 139.5
Capital Reserve 120 - Plant and Machinery 566.4
Long-Term Liability: Investments 250
Long Term Loans 70 74 Current Assets:
Short Term Liability: Inventory 150
Trade Payable 87 78 Trade Receivable 98
Dividend Payable 12 10 Cash and Bank Balan 15
Provision for Tax 48.55 52
1294.909 992 1294.9

Statement of Profit and Loss of Kashi Enterprises Pvt Ltd

for the year ended on 31st March 2018
(All the figures are in Rs Lakhs)
Revenue
Gain from sale of machinary
Cost of Goods Sold:
Material cost and purchases 1266
Direct Labour 873
Factory Expenses 452
Stock Adjustment (Opening Inventory- Closing Inventory) -18
Depreciation on Plant and Machinery 141.6
Gross Margin
Office and Administrative Expenses 94
Sales and Distribution Expenses 276
Depreciation on Building 15.5
Write off inventory -8
Interest Paid 8
Income before Tax
Provision for Tax
Profit After Tax
March Cash flow Statement of Kashi Enterprises Pvt Ltd
(All the figures are in Rs Lakhs) for the year ended on 31st March 2018
2018 2017 (All the figures are in Rs La
Cash Balance at the beginning
76 56 Cash from Operating Activities:
139.5 85 Profit before tax
566.4 348 Add: Depreciation
250 250 Add: Interest Paid
Less: Profit from sale of PPE
150 132 -18 Change in Current Assets:
98 85 -13 Inventory
15 36 Trade Receivable
Change in Current Liability:
1294.9 992 Trade payable
Cash from operation before tax
ses Pvt Ltd Tax paid
Cash from Investing Activities:
(All the figures are in Rs Lakhs) Sale of Plant and Machinery
3238 Purchase of Plant and Machinery
0 Purchase of Land and Building

Cash from Financing Activity:

Issue of New Equity Shares
Long Term Loans Paid
Interest Paid
2714.6 Dividend Paid
523.4 Net Change in Cash
Cash Balance at the end
 385.5
137.9
46.54125
91.35875
Statement of Kashi Enterprises Pvt Ltd
he year ended on 31st March 2018
(All the figures are in Rs Lakhs)
36

137.9
157.1
8
-8

-18
-13

9
273
50 223

88
-440
-90 -442

220
-4
-8
-10 198
-21
15