Working Capital

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  DATA ANALYSIS AND INTERPRETATION Statement of changes in working capital for the year !"!#"" to !""#" TA$LE N! %&" Partic'lars

!"!#""

!""#"

Increase

Decrease

Inventories

()**+,-

)*1(+(*)

00)(+**,

Sundry debtors

--++(),+

,*0./)/-

-/-)1,/+

Cash in Bank Balances

.,,)/*,

)0--1*-

.0/.*,/

Loans and advances

...0-0,-

.+,0-0.+

1+,,,0)

Advances against purchases

.-*,./.

0*1,-+

.0*00*-

Advances against capital goods

.0-+0.+)

.*0/1/

.0)1,1*(

(!!)(*"(

"%*("%+!

(1(00.,

.)*(1*00

Current Assets

Total To tal current curre nt Assets Current Liabilities Outstanding liabilities

--*)(*) 0,(),)+1

1*-+,*/+

Creditors for purchases

)*1),1(. (1,/*+(

0,.-1*, /+(*-1,

Creditors for capital goods --11-*0

/)1+,+)

Advances against sales Total To tal current liabilities

,*./+. ,"-(*!),

("(%)--"

(*+,%*

-!,**(+

("-,,%,*

%+,"-(-)

 Net working capital CACL !AB" Change in increase

)0.)(/(1 1*/))(0,

#O$%IN& CA'ITAL INTERPRETATION

)0.)(/(1 1*/))(0,

(.1//-/)

(.1//-/)

 

  The current assets increased fro2 $s3 (**+().(   to $s3  .-0)(.-,*3 In these currentt assets inventories curren inventories44 sundry debtors4 debtors4 cash in bank balances4 balances4 loans 5 advances advances increased and Advances against purchases4 Advances against capital goods decreased3  

The current current liabilities liabilities increased increased fro2 $s3/.1()*+/ $s3/.1()*+/ to $s3  (.(-+11.3In these

current liabilities Creditors for capital goods increased and outstanding liabilities4 Advances against sales4 Creditors for purchases are decreased3   Increase in #orking #orking capital fro2 0*.*.. to 0*...0 is $s3 )0.)(/(13

 

 

  STATEMENTS OF CHANGES IN WORKING CAPITAL FOR THE YEAR 2011-12 to 2012-13:

TA$LE %& Partic'lars

!""#"

!"#"*

Increase

Inventories

)*1(+(*)

+0/)(1(.

-.(/*(+(

Sundry debtors

,*0./)/-

.)(*).1+-

-+(.1)0*

Cash in Bank Balances

)0--1*-

/001.*,

.,(./*/

Loans and advances

.+,0-0.+

.+-./.-+

Advances against purchases

0*1,-+

0-)).-*

0001.,)

Advances against capital goods

.*0/1/

/,*(.0(

/(*//1)

Total To tal current curre nt Assets

"%*("%+!

%",,()+

Decrease

Current Assets

/*,*+*

Current Liabilities .)*(1*00 Outstanding liabilities

./1-(/*0

0/10-(*

1*-+,*/+ Creditors for purchases 0,.-1*,



Creditors for capital goods

+-*1*)//

.)-/),-.0 0,.-1*,

/)1+,+) Advances against sales Total To tal current liabilities

-.-(.-(

,/.1..("(%)--"

",+)!%!(

-!,**(+

("(%((,"

"!,+,!-(

("(!!%-

 Net working capital CACL !AB" Change in increase

(.(-((/. #O$%IN& CA'ITAL

0.)./*00

0.)./*00 (.(-((/.

.*0/,/*1(

.*0/,/*1(

 

  INTERPRETATION

 

The current assets increased fro2 $s3 .-0)(.-,* to $s3  0-.//0(+,3 In these

currentt assets inventories4 curren inventories4 sundry sundry debtors4 debtors4 cash in bank balances4 balances4 advances advances against against  purchases4 advances against capital goods increased and loans 5 advances decreased The current liabilities increased fro2 $s3(.(-+11. to $s3  ./,+*-*0(3 In these current liabilities creditors for capital goods increased and outstanding liabilities4 advances against sales4 creditors for purchases are decreased3 Increase in #orking #orking capital fro2 0*.. .0 to 0*.0.) is $s3 0.)./*00

3  

 

  STA ST ATEMENTS OF CHANGES IN WORKING CAP CAPIT ITAL AL FOR THE YEAR 201314to 2014-15

TA$LE N! %&* Partic'lars

!"*#"%

!"%#",

Increase

Decrease

Inventories

+0/)(1(.

1,1).(.)

Sundry debtors

.)(*).1+-

.-(*.-)1)

,,(01(,

Cash in Bank Balances

/001.*,

.*0+.-)0

/*-/)0)

Loans and advances

.+-./.-+

.,.1+0.+

.+/0*+*

Advances against purchases

0-)).-*

0-)*..-

)*01

Advances against capital goods

/,*(.0(



/,*(.0(

Total To tal current curre nt Assets

%",,()+

%+,"%+*+

./1-(/*0

./011*00

Current Assets 0,*1(1(

Current Liabilities Outstanding liabilities

)(0-(* .)-/),-.0

Creditors for purchases

.)+(0.*(1

)0(.1+-

,/.1..Advances against sales

Total To tal current liabilities

(,)(000

",+)!%!(

"-!,**!

/++(,0

"))%!%,%

"!++-+-

 Net working capital CACL !AB"

("(%((,"

Change in increase

/1-*+/(

#O$%IN& CA'ITAL

INTERPRETATION

(+-(,1*,

()%(+-!+

/1-*+/( (+-(,1*,

.++-*-/-

.++-*-/-

 

  The current assets increased fro2 $s3 0-.//0(+, 0-.//0(+, to $s30-,/.-,),3 $s30-,/.-,),3 In these currentt assets sundry debtors4 curren debtors4 cash in bank balances4 balances4 loans 5 advances advances increased increased and inventories4 advances against purchases4 advances against capital goods are decreased The current liabilities increased fro2 $s3 ./,+*-*0( to $s3   .10*0/))*3 In these current liabilities outstanding liabilities4 advances against sales increased and creditors for purchases decreased3

Statement of .'rrent Assets / .'rrent Lia0ilities for the Years !"!#"" to !"%#", TA$LE TA $LE %&% % &%

67A$

C8$$7NT AS ASS7TS

C8$$7NT LI LIABILITI7S

0**,0*.*

.-40)4(.4-,*

(4.(4-+411.

0*.*0*..

0-4./4/04(+,

./4,+4*-4*0(

0*..0*.0

0-4,/4.-4,),

.140*40/4))*

0*.00*.)

)040*4,-4-1/

0041.4*-4),,

0*.)0*.-

)*40.4)14-+)

0*4,*41,4-/0

INTERPRETATION

The current current assets are in increasing trend trend e9cept in the year year 0*.*..3 0*.*..3 The curren cur rentt assets assets are a2ount a2ounting ing to $s3.-0 $s3.-0)(. )(.-,* -,* in 0*.*. 0*.*..4 .4 $s30-. $s30-.// //0(+ 0(+, , in 0* 0*.. ...0 .044 $s30-,/.-,), in 0*.0.)4 $s3)00*,--1/ in 0*.).- and $s3 )*0.)1-+) in 0*.-./3 The current liabilities liabilities are in increasing increasing trend e9cept in the year 0*.-./3 0*.-./3 The current liabilities are a2ounting to$s3(.(-+11. in 0*.*..4 $s3 ./,+*-*0( in 0*.*..4 $s3 .10*0/))* in 0*.0.)4 $s3 001.*-),, in 0*.).- and $s3 0*,*1,-/0 in 0*.-./3

&$A': N* -3-

 

 

 

  .1RRENT RATIO

Current Assets  

Current $atio ;

  

 

Current Liabilities

.alc'lation

Current ratio;.-0)(.-,*<(.(-+11.;.3.) !for year 0*.*.." 0*.*.." TA$LE TA $LE %&, % &,

67A$

C8$$7NT ASS7TS

C8$$7NT

C8$$7NT $ATIO $ATIO

LIABILITI7S 0*.*..

.-40)4(.4-,*

(4.(4-+411.

.3+)

0*...0

0-4./4/04(+,

./4,+4*-4*0(

.3/.

0*.0.)

0-4,/4.-4,),

.140*40/4))*

.3/)

0*.).-

)040*4,-4-1/

0041.4*-4),,

.3-0

0*.-./

)*40.4)14-+)

0*4,*41,4-/0

.3--

INTERPRETATION

&enerally an idle ratio is 0=. and it represents a 2argin of safety to the creditors3 :ere it is observed that the current ratio of the co2pany is below the standard nor2 of  0=. in the past five years3

2RAP3 NO %&,

 

 

41I.5 RATIO

>uick $atio ; Current Assets  Inventory  

Current Liabilities

 

  .alc'lation

>uick ratio;.. r atio;...1,)1(+ .1,)1(+<(.(-+11.;.3)1 <(.(-+11.;.3)1 !for year 0*.*.." 0*.*.." TA$LE TA $LE %&% &-

67A$

>8IC% ASS7TS

C8$$7NT

>8IC% $ATIO $ATIO

LIABILITI7S 0*.*..

..4.14,)41(+

(4.(4-+411.

.3)1

0*...0

.14,*4.-4.,(

./4,+4*-4*0(

.3*/

0*.0.)

.+4,(4()4.01

.140*40/4))*

.3..

0*.).-

0140)4+(4,))

0041.4*-4),,

.3.+

0*.-./

0-4-)4*141(.

0*4,*41,4-/0

.3.1

INTERPRETATION

The idle ratio is .=. it represents a satisfactory financial position3 :ere the ?uick ratio of the co2pany is in satisfactory financial position in the past five years because ?uick assets increased fro2 the year 0*.*.. to 0*.).- and slightly decreased in 0*.-./ but in no way it affects the financial position of the co2pany

 

  2RAP3 NO %&-

 .AS3 RATIO6

 

  Cash is the 2ost li?uid asset@ a financial analyst 2ay e9a2ine cash ratio and its e?uivalent to current liabilities3 Trade invest2ent and 2arketable securities are e?uivalent of cash3  

.ash ratio 7 .ash 8marketa0le sec'rities 9 .'rrent lia0ilities TA$LE TA $LE %& %&) )

6ear

Cash2arketable securities

Current liabilities

$atio

0*.*0*..

+4*04,(-

14*/4)-41-/

*3*..

0*..0*.0

.(41/4--*

14).4,/40/0

*3*)*

0*.00*.)

.)41)4/,1

(4./4+-4,.)

*3*0.

0*.)0*.-

-4**4,/4.+0

,4,+4*.4-0,

*3-**

0*.-./

/40*4*04(/1

.+40*4/14../

*3)*0

  INTERPRETATION6

." In the year cash ratio is *3*..4 In the year 0*...0 the cash ratio increased to *3*)*4In the year 0*.0.) the cash ratio decreased to *3*0.4 In the year 0*.).the cash ratio increased to *3-4 In the year 0*.-./ the cash ratio is *3)*03 observed that the co2pany co2pany has 2a9i2u2 2a9i2u2 cash ratio of *3-** *3-** in the year  0" It was observed of 0*.).-3There is a decreased in the current liabilities 3So that the ratio is

increased in this year 3The 2ini2u2 value of cash ratio is *3*.. in the year of  0*.*..3 There is a increased in the current liabilities 3So that the ratio is decreased in this year 

2RAP3 N! %&)

 

 

 

  NET :OR5IN2 .APITAL

 Net #orking #orking Capital Capital ;Current Assets  Current Liabilities .alc'lation

 Net working capital;.-0)(.-,*(.(-+11.;1*/))( capital;.-0)(.-,*(.(-+11.;1*/))(0,!for 0,!for year 0*.*.. 0*.*.."" TA$LE TA $LE %&( % &(

6ear

Current Assets

Current Li Liabilities

Net #o #orking Ca Capital

0*.*..

.-40)4(.4-,*

(4.(4-+411.

14*/4))4(0,

0*...0

0-4./4/04(+,

./4,+4*-4*0(

(4.(4-(4(/.

0*.0.) 0*.).-

0-4,/4.-4,), )040*4,-4-1/

.140*40/4))* 0041.4*-4),,

(4+-4(,41*, ,4/,4,*4*11

0*.-./

)*40.4)14-+)

0*4,*41,4-/0

,4)*41+4*0.

INTERPRETATION

The net working capital is at a satisfactory level 5 shows the result positively3 The net working capital is in increasing trend e9cept in the year 0*.).-3the net working capital is $s3 1*/))(0, in 0*.*..4 $s3(.(-((/. in 0*.*..4 $s3(+-(,1*, in 0*.0.)4 $s3 ,/,,**11 in 0*.).- and $s3 ,)*1+*0. in 0*.-./3

 

  &$A': NO -3(



 

  IN;ENTORY T1RNO;ER RATIO

Inventory Turnover $atio ; Cost of goods sold<Average sold<Average inventory TA$LE TA $LE %&+ % &+

6ear

Cost of   Average goods sold Inventory

Inventory Turnover $atio

0*.*..

0)-/*-,/)

./)-),*.3/

./30,

0*...0

)(/+(0(..

)101,)-*3/

.*31-

0*.0.)

--.(.(+1,

)-(./,*13/

.031,

0*.).-

-(+(1*.(-

0,(/++113*

.13))

0*.-./

/)-0/1(11

0(,.-(,13*

.(3-(

INTERPRETATION

The inventory inventory turnover turnover ratio is showing positive positive results3 In inventory inventory turnover turnover it is reflecting growth stage because the sales of A2aravathi te9tiles pvt3ltd increased every year3 The inventory turnover ratio r atio is ./30, in 0*.*..4 .*31- in 0*...04 .031, in 0*.0.)4 .13)) in 0*.).- and .(3-( in 0*.-./3 It shows that co2pany is 2aintaining less stock indicating high earning3

&$A': NO -3,

 

 

 

  :OR5IN2 .APITAL T1RNO;ER RATIO

#orking #o rking capital turnover ratio;  

sales #orking #orking Capital Capita l

.alc'lation

#orking #o rking capital turnover ratio;0(.-*/,--<1*/))(0,  

;-31- !for year 0*.*.." 0*.*.."

TA$LE %&"!

6ear

Sales

#orking capital

#orking capital turnover   ratio

0*.*..

0(4.-4*/4,--

14*/4))4(0,

-31-

0*...0

-140,4),4)+)

(4.(4-(4(/.

/31/

0*.0.)

/)4*.4(04/0)

(4+-4(,41*,

13*/

0*.).-

/(4/-4)0400.

,4/,4,*4*11

13*,

0*.-./

1-4..4*(40),

,4)*41+4*0.

13((

INTERPRETATION

The working capital turnover ratio indicates the e9tent to which the working capital funds have been e2ployed in business3 :ere the working capital turnover ratio is -31- in 0*.*..4 /31/ in 0*...04 13*/ in 0*.0.)4 13*, in 0*.).- and 13(( in 0*.-./3

&$A': NO -3.*

 

 

 

 

IN;ENTORY IN;ENTOR Y 3OLDIN2 P PERIOD ERIOD

.0 2onths or )1/ days Inventory holding period ;  

    Inventory turnover ratio

TA$LE TA $LE %&""

 6ear

.0 2onths < )1/ days Inventory

turnover$atio   !days"

ratio 0*.*.. 0*...0

0*.0.) 0*.).0*.-./

)1/ days )1/ days )1/ days )1/ days )1/ days

.3,) 030) 03/0 03)* 03/1

.(, .1) .-./( .-0

 INTERPRETATION

.3 It has 2a9i2 2a9i2u2 u2 of .(,days in the year 0*.*. 0*.*.. . while it was 2ini2u2 2ini2u2 .-0days in the year 0*.-./3

of 

03 Inve Invent ntor ory y tu turn rnov over er rati ratio o is in infl flue uenc ncee to the the inve invent ntor ory y hold holdin ing g pe peri riod od33 Inventory turnover ratio has been fluctuating fro2 the year 0*.*.. to 0*.- ./3

 

  2RAP3 NO %&""

<I=ED ASSETS T1RN O;ER RATIO6

 

  The fi9ed assets turnover ratio indicates the e9tent to which the invest2ents on fi9ed assets contribute to sales3 This ratio will e9plain about the a2ount of net sales that are arises  by utiliing fi9ed assets3 &enerally a high fi9ed assets turnover ratio indicates efficient utiliation of fi9ed assets in generation of sales3

Sales

 

Di9ed assets turnover ratio ;   

Net fi9ed assets

TA$LE %&" 6ear

Net Sales

Di9ed assets

0*.*0*..

0(4)-40*411,

./4)(4-040)*

$atio .3(-

0*..0*.0

)-4-14.04,()

./4/.4*04+1,

030.

0*.00*.)

.3+/ --4-(4/-4+0)

0/4-.4/,4(..

0*.)0*.-

/041*41*4)++

/-4(/41.41-,

*3,/

0*.-0*./

1(4,+4/)4/1(

+(4+/4))4))+

*3((

INTERPRETATION  

In the above table fi9ed Turnover ratio is fluctuating under the period of study fro2

one year to another 5 the above table shows relationship between Sales and fi9ed assets3

&$A': NO -3.0

 

 

 

  <INDIN2S 

The change in working working capital is in increasing trend e9cept in the year 0*.-./3



The working capital 2aintained by the co2pany 2aintaining is sufficient





It is observed that the state2ent of changes in working capital increased 2ainly due to increase in inventory4 inventory4 sundry debtors and cash in bank balances4 loans and advances It is observed that the current current ratio of the co2pany co2pany is below the standard standard nor2 of 0=. in the past / years



It is observed that the co2pany co2pany 2aintains the sufficient ?uick ratio is .=.



It is observed that the net working capital has been fluctuating because of the fluctuations in ele2ents of the net working capital and it has declined in the current year 



The inventory turnover ratio is high in ..3*( in 0*.-./3 because of high decrease in inventory



The working capital turnover ratio increasing every year@ it indicates the efficiency of the co2pany



The AEA$AFAT:I T7GTIL7S 'FT3LTH 'FT3LTH is allocating alloca ting low funds for $5H



The co2pany is allocating low funds for e2ployee safety 2easures

 

  S122ESTIONS 

It is suggested to 2aintain opti2u2 level of working capital fro2 ti2e to ti2e



It is suggested to 2aintain a strict credit policy and ensure that sales is not affected





Huring the past / years current ratio did not reach the idle ratio3 So it is suggested that the holding of current assets should be increased3 The ?uick ratio ratio of the co2pany co2pany is 2aintained 2aintained and the nor2s standards standards and 2easures 2easures should be taken to increase the li?uidity position of the co2pany



$esearch suggests the 2anage2ent to initiate steps to introduce concern facilities to the e2ployees



Inve Invest st2e 2ent nt on $5H $5H is ve very ry ne negl glig igib ible le33 So th thee 2ana 2anage2 ge2en entt is sugg suggest ested ed to ta take ke appropriate 2easures to increase invest2ent on $5H



The co2pany should reduce the operating e9penses to increase the profitability of the fir2

 

  .ON.L1SION

#orking #o rking capital 2anage2ent 2anage2ent is an integral part of overall 2anage2ent3 2anage2ent3 It is e?ually i2portant in both private as well as public sectors3 The present study is undertaken with a view to highlight the role of working capital 2anage2ent in AEA$AFAT:I T7GTIL7S 'FT3LTH3 It is necessary to identify the financial strengths and weakness of financial position of  AEA$AFAT:I T7GTIL7S 'FT3LTH3 By establishing relationship between ite2s of reference 3It should serve the interest of govern2ent4 creditors4 investors4 e2ployees4 custo2ers etc3 both the  profit 5 loss account and balance sheet do not e9plain the changes in the financial position3 Ther Th eref efor ore4 e4 an atte atte2p 2ptt is 2ade 2ade to an anal aly ye and and know know th thee work workin ing g ca capi pita tall re re?u ?uir ire2 e2en ents ts of  AEA$AFAT:I T7GTIL7S 'FT3LTH3 Cash4 inventory and other financial resources are the 2ain constituents to deter2ine the working capital re?uire2ent of AEA$AFAT:I T7GTIL7S 'FT3LTH It is observed that AEA$AF AEA$AFAT:I T7GTIL7S 'FT3LTH 'FT3LTH is facing a shortage s hortage of cash that is the pri2e instru2ent for 2any financial transactions3 The debtors are increasing every year  and the co2pany sales are decreasing3 It is not a good sign for the co2pany as the net sales are decreasing and debtors are increasing3 It 2eans that the co2pany debt collection policy has to be i2proved3 A state2ent of change in working capital shows that the co2pany 2aintaining good level of workin working g capital capital33 Eostly Eostly it is increa increasin sing g trend trend e9cept e9cept in 0y 0yrs rs becaus becausee of increas increasing ing curren currentt liabilities3 In the light of new scenario4 the new industrial policy4 the Indian industry as opened for global co2petitions3 Indian co2panies including AEA$AFAT:I T7GTIL7S 'FT3LTH has got change in their working conditions3

 

  $I$LIO2RAP3Y

References Title

A'thor



#orking #o rking Capital Eanage2ent

H:I$A S:A$EA



Accounting And Dinancial Eanage2ent

S:AS:I % &8'TA

  

Dinancial Eanage2ent

$3%3 S:A$EA  



Dinancial Eanage2ent

:e0sites 

 

www3a2aravathite9tiles3co2

$3%3 S:A$EA

S3%3&8'TA '$ASANNA C:ANH$A

 

  A>ARA;A A>ARA; AT3I TE=TILES TE=TI LES P;T&LTD P;T&LTD $ALAN.E S3EET AS *"&!*&!""  

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0,++)0**3** )*,)-/+/3+( 0),*(*/3-0 1)*,(/(.30*

.)1)/+),(3-+ 0.0..-(3+* .) .)-( -(-+ -+(/ (/-+ -+3. 3.+ + " "," ,"*( *(,* ,**& *&+, +,

)-1+/*.03)1 0.).--*30* )1 )1(* (*11-/0 /03/ 3/1 1 +++ ++! !,! ,!** **&) &)-

&ross Block  Less = Hepreciation  Net Block  InBestments .'rrent Assets Loans / ABances a" Inventories  b" Sundry Hebtors c" Cash 5 Bank balance d" Loans 5 Advances e" Advances against purchases f" Advances against capital goods Current assets = Less 6 .'rrent Lia0ilities / ProBisions

0*.-10.+)3/* -//1+1-,3+. .//(,-/0)3+,  NIL

.*0,).*(/3.. )00)0-+*3)+ +*1,(1.-3+ NIL

)*1(+(*)3** ,*0./)/-3*/ )0--1*-30) .+,0-0.+31/ 0*1,-+3+1 .*0/1/3** .-0)(.-,.31,

()**+,-3** --++(),+3/) .,,)/*,3....0-0,-31+ .-*,./.3*+ .0-+0.+)3** (**+().,3-.

a" Outstanding Liabilities  b" Creditors for purchases c" Creditors for capital goods d" Advances Advances against sales Current Liabilities  Net Current Assets Assets Hiffered Ta9 Asset >iscellaneo's eCpenit're 'reli2inary 79penses to be #ritten Off  'reoperative e9penses 'rofit 5 loss account

.)*(1*0030* 1*-+,*/+3+/ 0,.-1*,3+* /)1+,+)31+ (.(-+11)3)0 1*/))(0(3)+ .,()--)3**

(1(00.,3/. 0,(),)+130(1,/*+(3)( --11-*0301 /.1()*+13), 0(),/0-)3*0 1.-/..3**

.+0(-*3** *3** /0*+(-3+, " "," ,"*( *(,* ,**& *&+, +,

.,.*/*3** .0)-1)+3** *3** +++ ++! !,! ,!** **&) &)-

Loan <'ns Sec're Loans 1nsec're Loans

APPLI.ATION O< <1NDS <iCe Assets

 

  A>ARA;A A>ARA; AT3I TE=TILES TE=TI LES P;T&LTD P;T&LTD $ALAN.E S3EET AS *"&!*&!"  

S& No

Partic'lars

I"&

S .E SO ha1 reR3 olSeO rs<<<'1nN D sS 7?uity Share Capital Share Application Eoney ReserBes / S'rpl's



II "&

& *&

%&

?IN Rs&&&@

AS AT *"&!*&!"

AS AT *"&!*&!""

1*+*+*/*3** 0**)11+13+( 000*,/(31(0,1-1(/3-0

1*+*+*/*3** ./,/0,)13+( *3** +11/,,(13+(

.))),0//)3(0 00)0/++31* .) .)/1 /10/ 0/.) .).3 .3-0 -0 " "(, (,(+ (+(" ("-& -&(% (%

.)1)/+),(3-+ 0.0..-(3+* .))-( (-+ -+(/ (/-+ -+3. 3.+ + ", "," "*( *(,* ,**& *&+ +,

&ross Block  Less = Hepreciation  Net Block  InBestments .'rrent Assets Loans / ABances a" Inventories  b" Sundry Hebtors c" Cash 5 Bank balance d" Loans 5 Advances e" Advances against purchases f" Advances against capital goods Current assets = Less 6 .'rrent Lia0ilities / ProBisions

0*,,1))-(3*+))1*0+,3*.)11*)*1,3**  NIL

0*.-10.+)3/* -//1+1-,3+. .//(,-/0)3+,  NIL

+0/)(1(.3** .)(*).1+-30/ /001.*,3/. .+-./.-+3)/ 0-)).-*30* /,*(.0(3** 0-.//0((*3).

)*1(+(*)3** ,*0./)/-3*/ )0--1*-30) .+,0-0.+31/ 0*1,-+3+1 .*0/1/3** .-0)(.-,.31,

a" Outstanding Liabilities  b" Creditors for purchases c" Creditors for capital goods d" Advances Advances against sales Current Liabilities  Net Current Assets Assets Hiffered Ta9 Asset >iscellaneo's eCpenit're 'reli2inary 79penses to be #ritten Off  'reoperative e9penses 'rofit 5 loss account

./1-(/*03** .)-/),-.03-+ ,/.1..-3**

.)*(1*0030* 1*-+,*/+3+/ 0,.-1*,3+* /)1+,+)31+ (.(-+11)3)0 1*/))(0(3)+ .,()--)3**

Loan <'ns Sec're Loans 1nsec're Loans

APPLI.ATION O< <1NDS <iCe Assets

./,+*-*0(3-+ (.(-((/.3((0113** .0,1)*3** *3** " "(, (,(+ (+(" ("-& -&(% (%

.+0(-*3** *3** /0*+(-3+, ", "," "*( *(,* ,**& *&+ +,

 

  A>ARA;A A>ARA; AT3I TE=TILES TE=TI LES P;T&LTD P;T&LTD $ALAN.E S3EET AS *"&!*&!"*   ?IN RS&&&@ S& No

Partic'lars

I "&

SO1R.ES O< <1NDS Share 3olers <'ns 7?uity Share Capital Share Application Eoney $eserves 5 Surplus



Loan <'ns Secured Loans 8nsecured Loans

II

APPLI.ATION O< <1NDS

"&

<iCe Assets &ross Block  Less = Hepreciation  Net Block  InBestments .'rrent Assets Loans / ABances a" Inventories  b" Sundry Hebtors c" Cash 5 Bank balance d" Loans 5 Advances e" Advances against purchases f" Advances against capital goods Current assets =

& *&

Less 6 .'rrent Lia0ilities / ProBisions a" Outstanding Liabilities  b" Creditors for purchases c" Advances against sales Current Liabilities  Net Current Assets Assets Hiffered Ta9 Asset Eiscellaneous e9penditure 'reli2inary 79penses to be #ritten Off  'rofit 5 loss account

AS AT *"&!*&!"*

AS AT *"&!*&!"

1*+*+*/*3** 0/01-1+13+( *3** (/,+.+013+(

1*+*+*/*3** 0**)11+13+( 000*,/(31(0,1-1(/3-0

.1/*0,0,(3,0 /0)0/++31* .+ .+*0 *01. 1.(+ (+13 13/0 /0 , ,- -** **-! -!*& *&*! *!

.))),0//)3(0 00)0/++31* .) .)/1 /10/ 0/.) .).3 .3-0 -0 " "(, (,(+ (+(" ("-& -&(% (%

01/1.)/*-3-0 0*,,1))-(3*,(/(--(-3-) +))1*0+,3*.1+*0,*.,3,, .)11*)*1,3**  NIL  NIL 1,1).(.)3** .-(*.-)1)3(0 .*0+.-)030. .,.1+0.+3+1 0-)*..-3/0 *3** 0-,/.-,-.3).

+0/)(1(.3** .)(*).1+-30/ /001.*,3/. .+-./.-+3)/ 0-)).-*30* /,*(.0(3** 0-.//0((*3).

./011*003,* .)+(0.*(13/0 (,)(0003)+ .10*0/)).3+, (+-(,1*,3/0 .--((-,3**

./1-(/*03** .)-/),-.03-+ ,/.1..-3** ./,+*-*0(3-+ (.(-((/.3((0113**

(1-0*3** .+,+*-3+,

.0,1)*3** *3**

, ,- -** **-! -!*& *&*! *!

" "(, (,(+ (+(" ("-& -&(% (%

 

 

%&

A>ARA;A A>ARA; AT3I TE=TILES TE=TI LES P;T&LTD P;T&LTD $ALAN.E S3EET AS *"&!*&!"*   ?IN RS&&&@ S& No

Partic'lars

I "&

SO1R.ES O< <1NDS Share 3olers <'ns 7?uity Share Capital Share Application Eoney $eserves 5 Surplus



II "&

& *&

Loan <'ns Secured Loans 8nsecured Loans

APPLI.ATION O< <1NDS <iCe Assets &ross Block  Less = Hepreciation  Net Block  InBestments .'rrent Assets Loans / ABances a" Inventories  b" Sundry Hebtors c" Cash 5 Bank balance

AS AT *"&!*&!"%

AS AT *"&!*&!"*

1*+*+*/*3** 0+--)-*+3+(  ((./*-/+3+(

1*+*+*/*3** 0/01-1+13+( *3** (/,+.+013+(

.,01.,1)+3,/00-1*-3/* ., .,+( +(---00-03 03--( (,+ ,++% +%)! )!!& !& 

.1/*0,0,(3,0 /0)0/++31* .+ .+*0 *01. 1.(+ (+13 13/0 /0 , ,- -** **-! -!*& *&*! *!

)*-/.0/113() 01/1.)/*-3-0 .0)101,013(- ,(/(--(-3-) .(*((/1),3,, .1+*0,*.,3,,  NIL  NIL /,+.//)03** 0.**/0/0/3(/ )0(0((-3+.

1,1).(.)3** .-(*.-)1)3(0 .*0+.-)030.

d" Loans 5 Advances e" Advances against purchases f" Advances against capital goods Current assets = Less 6 .'rrent Lia0ilities / ProBisions a" Outstanding Liabilities  b" Creditors for purchases c" Advances against sales Current Liabilities  Net Current Assets Assets Hiffered Ta9 Asset Eiscellaneous e9penditure 'reli2inary 79penses to be #ritten Off 

-,*-)/0-3.(

.,.1+0.+3+1 0-)*..-3/0 *3** 0-,/.-,-.3).

'rofit 5 loss account

-)0.*3** /+.+0*(3**

)00*,--113+0*(/0*)*,3(* .+/(-*,*3** 001.*-),,3(* ,/,,**113,0.+-/))3**

./011*003,* .)+(0.*(13/0 (,)(0003)+ .10*0/)).3+, (+-(,1*,3/0 .--((-,3** (1-0*3** .+,+*-3+,

 

  ..(-*-030,

%& ( (,+ ,++% +%)! )!!& !& 

, ,- -** **-! -!*& *&*! *!

A>ARA;A A>ARA; AT3I TE=TILES TE=TI LES P;T&LTD P;T&LTD

$ALAN.E S3EET AS *"&!*&!",   ?IN RS@ S& No

Partic'lars

I "&

SO1R.ES O< <1NDS Share 3olers <'ns 7?uity Share Capital Share Application Eoney $eserves 5 Surplus



II "&

& *&

Loan <'ns Secured Loans 8nsecured Loans

APPLI.ATION O< <1NDS <iCe Assets &ross Block  Less = Hepreciation  Net Block  InBestments .'rrent Assets Loans / ABances a" Inventories  b" Sundry Hebtors c" Cash 5 Bank balance d" Loans 5 Advances

.'rrent assets 6 Less 6 .'rrent Lia0ilities / ProBisions a" Current Liabilities  b" 'rovisions

AS AT *"&!*&!",

AS AT *"&!*&!"%

1*+*+*/*3** 0+1)/*1/3+( .*.((.*)3,* ,(/)*).,31(

1*+*+*/*3** 0+--)-*+3+(  ((./*-/+3+(

.(*+(00+(3+/ /)(--((3/* .( .(1. 1.11 11+1 +1+3 +30/ 0/ ( (%%-++-+( +(-& -&+* +*

.,01.,1)+3,/00-1*-3/* ., .,+( +(---00-03 03--( (,+ ,++% +%)! )!!& !& 

)--//*)-13*( ./1,(0/.(3*( .(+/1+(0(3**

)*-/.0/113() .0)101,013(.(*((/1),3,,

 NIL

 NIL

/+(0,+,03** 0*1,//(1.30( 1+(,(-03+. )*/1*,+(31.

/,+.//)03** 0.**/0/0/3(/ )0(0((-3+. -,*-)/0-3.(

)*0.)1-+-31*

)00*,--113+-

.(0+(,1,,31+ 010+,+/)3**

0*(/0*)*,3(* .+/(-*,*3**

 

 

Current Liabilities  Net Current Assets Assets Hiffered Ta9 Asset >iscellaneo's eCpenit're !To the the e9tent not written off adJusted" 'reli2inary 79penses to be #ritten Off  'reoperative e9penses 'rofit 5 loss account

%&

0*,*1,-/031+ ,)*1+*0.3,) -*10.)+3**

001.*-),,3(* ,/,,**113,0.+-/))3**

  ###

-)0.*3** /+.+0*(3**

###

 ( (%%-++-+( +(-& -&+* +*

..(-*-030, ( (,+ ,++% +%)! )!!& !& 

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