HINDUSTAN COCA-COLA BEVERAGES PRIVATE LIMITED

Brigade Magnum, Tower B, 

7th-9th Floor,
Amruthahalli Kodigehalli Gate,
Hebbal
Bangalore, Karnataka 560 092
PROFIT & LOSS STATEMENT FOR THE YEAR ENDED 31st MARCH, 2016
(Amount in Rs) (Amount in Rs)
Note As at As at
PARTICULARS
No. 3/31/2016 3/31/2015

INCOME
Revenue from Sale of Products 14 2,076,262,172 2,331,798,041
Other Income 15 4,303,285 5,440,165

Total 2,080,565,457 2,337,238,206

EXPENDITURE
Cost of Material Consumed 16 1,150,319,517 1,272,718,317
Employee Benefit Expense 17 905,906,109 989,742,707
Other Expenses 18 13,757,903 7,329,295

Total 2,069,983,529 2,269,790,319

Earnings before interest, tax, depreciation & amortisation (EBITA) 10,581,929 67,447,887

Depreciation and Amortization Expense 8 52,626,896 65,145,214

Finance costs 19 1,141,597 1,057,341

Profit Before Exceptional and Extraordinary Items and Tax (43,186,565) 1,245,333

Exceptional Items - -
Extraordinary Items - -
###
Profit Before Tax (43,186,565) 1,245,333
###
Tax expense:
Current Tax - 384,808
Deferred Tax Liability/(Assets) 657,065 (44,580)
Tax provision of earlier years ###
Total tax expense 657,065 340,228

Net Profit/(Loss) for the period (42,529,500) 905,104

###
Balance Carried to Balance sheet (42,529,500) 905,104
###
(A) Earnings per share ###
(1) Basic -170.05 3.62
(2) Diluted -170.05 3.62
(B) Weighted average No of shares used in computing EPS
(1) Basic 250095 250095
(2) Diluted 250095 250095

Significant Accounting Policies and Notes on Accounts 20

The accompanying notes form an integral part of the financials statements As per my report of even date attached

For and behalf of the Board of Directors of

Hindustan Coca-Cola beverages Pvt Ltd

Director Director
 HINDUSTAN COCA-COLA BEVERAGES PRIVATE LIMITED
Notes and Schedules to Profit and Loss Account for the period ended 31st March 2016
(Amount in Rs) (Amount in Rs)
PARTICULARS As at As at
3/31/2016 3/31/2015
14. REVENUE FROM OPERATIONS
Sales of Products 2,076,262,172 2,331,798,041
### ###
15. OTHER INCOME
Commission income 4,065,765 4,985,351
Interest Income 237,520 454,814
4,303,285 5,440,165
16. COST OF MATERIALS CONSUMED
Inventories at the beginning of the year 13,981,422 18,874,514
Add: Purchases 1,154,725,845 1,267,825,225
### ###
Inventories at the End of the year 18,387,751 13,981,422
Material Consumed ### ###

17. EMPLOYEE BENEFIT EXPENSE

Salaries, Wages 796,308,484 884,414,557
Directors Remuneration 101,237,600 96,854,200
Staff Welfare expenses 8,360,025 8,473,950
905,906,109 989,742,707

18. OTHER EXPENSES

Statutory Audit Fee 150,000 125,000
Tax Audit - Fee 150,000 125,000
Accouting Charges 550,000 500,000
Abroad Business Conference Expenses 1,078,540 1,185,150
Clearing and Forwarding Charges 458,752 499,871
Computer and maintennance 328,750 385,454
Courier Charges 175,450 185,470
Frieght Charges 1,935,756 2,475,650
Insurance 1,128,551 1,378,520
Office Maintenance 945,170 1,078,541
Power and Fuel Charges 1,853,214 2,678,954
Printing and Stationery 85,474 100,781
Rent and Maintenance Charges 669,600 752,141
Sales Commission 2,197,900 1,874,420
Sales promotion 355,780 478,541
Telephone and Internet Charges 100,475 174,574
Travelling and Conveyance Expenses 665,875 851,411
Water Charges 45,885 65,472
Professional Charges 540,850 621,458
Website Design Charges 254,535 325,450
Bank charges 87,346 107,824
13,757,903 7,329,295
19. FINANCE COSTS
Interest on OD 595,007 698,844
Interest on Business Loan 387,540 454,541
Processing Fees for Loan& OD 159,050 203,454
1,141,597 1,057,341

For and behalf of the Board of Directors of

Hindustan Coca-Cola beverages Pvt Ltd

Director Director