FINANCIAL ACCOUNTS

Bharat Heavy Electricals Limited (BHEL)

QUESTIONS

(figures in 000s)

1 Name of the Company: Bharat Heavy Electricals Limited (BHEL) Bayer Crop 2 3 Financial Year: 2010 - 2011 Gross profit for the year, Comparison of GP with previous year. What is the % Increase in gross profit as compared to last year. Gross profit 2010-2011- 5994109560 2009-2010- 5191463070 13.39% increase in gross profit 4 What is the % of Material Cost to total cost . Hint : Material Cost / Total Expenditures x 100 Material cost to total cost 2010-2011- 72.48% 2009-2010- 79.17% 5 What is the purchase of Fixed Asset. Is any fixed asset been sold during the year ? What is the amount of depreciation for current year ? Hint : Refer to schedule of Fixed assets. Purchase of fixed assets (addition) 2010-2011- 941936 2009-2010- 920315642 Depreciation 2010-2011- 287835738 Sales of fixed assets (depletion) 2010-2011- 228049 2009-2010- 258486 6 What is the composition of investments as to Trade Investment and other investments ? Is there substantial increase or decrease in investment ? Investments 2010-2011- 867899 Long term-2148 Trade investment-0000 Other 2148 2148 Short term(current) Non trade 865751 2009-2010- 628175

Increase in investment 241872 7 What is the composition of Current Asset. What is the amount of closing stock? Is it very high as compared to last years ? Current asset 2010-2011- 11078285 Current assets comprises of Inventories -43.5% Sundry debtors-28% Liquid assets-27.5% Loans and advances-11% 2009-2010- 6792377 Closing stock 2010-2011- 4374001 2009-2010- 3479998 Yes appro 25% for closing stock, and appro 40%.

What is the amount of borrowed fund ? What is the composition of capital into Debt and own capital ? Hint : Owners Fund : borrowed Fund 2010-2011- 1085000 2009-2010- 1139749 Composition 15:2 (approx.)

What is the amount of Net Sales? What is the increase in Net Sales ? 2010-2011- 20386841 2009-2010- 16247619 Increase in sales -4139222(approx. 25%)

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It there ' Other Income " ? What is the composition of other income ? Is there any abnormal increase in 'Other Income", due to which the profitability has increased ? Yes 2010-2011- 184963 2009-2010- 252525 No abnormal increase. What is the % of Net Profit before Tax to Sales ? Hint : Net Profit before tax / Net Sales X 100 2010-2011-9.75 % 2009-2010- 12.13%

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What is increase / decrease in net profit as % of Net Sales as compared to last year ? Decrease by 3%.

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Is net profit before tax substantially down ? If yes, which expenditure has gone up due to which profit is reduced ? No. What is the major expenditure under the head "Administrative Expenses " Expenses? Traveling and convenience -300220

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What is the Advance Tax paid by the company ? 2010-2011- 661562 2009-2010- 615000 What is the amount of Securities Premium collected by the company ? No premium collected

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Is any share issue taken place during the year ? If yes what is the amount ? No.