SYNDICATE BANK

BHUBANESWAR RO

RO
BHUBANESWAR
Branch
: BHUBANESWAR MAIN
Date
:12.02.2013
Name of the brower - KNOWLEDGE TRUST
Sl.No.

Particulars

Liabilities
1 Paid up Capital
2 Reserves & Surplus
(Exclusive of Revaluation Reserve)
SHARE HOLDERS FUND - A
3
4
5
6
7
8

9
10
11
12
13
14
15
16
17
18
19
20
21

Debentures
Term Deposits from Public
Deferred payment (H.P.finance)
Term Loans from Banks/FIs.
Loans from friends/relatives
Other Term Liabilities/Def Tax Liability
TOTAL TERM LIABILITIES - B
Current Liabilities
Short Term Borrowings from Bank
against stocks,stores etc.
Unsecured Borrowings from Bank
(Including Bills Discounted)
Sundry Creditors
Sundry Creditors for expenses
Advances received from students
Unsecured Borrowings from others
Caution money refundable
Instalments of TL/DPG /Deb./R.P.shar due
Interest payable on term loan
Provision for Taxation
Salary Payable
Other Statutory Liabilities
Other Current Liability/Provisions
TOTAL CURRENT LIABILITIES - C
Total Outside Liabilities (B+C)
TOTAL LIABILITIES (A+B+C)

31.3.2011

31.03.2012

31.03.2013

31.03.2014

(`.in lacs)
31.03.2015

982.03
163.11

982.03
218.20

982.03
324.14

982.03
452.85

982.03
642.85

1145.14

1200.23

1306.17

1434.88

1624.88

1325.89
289.67

1156.33
764.50

1137.61
764.50

1615.56

1920.83

1902.11

1221.68
764.50
37.00
2023.18

848.34
764.50
16.00
1628.84

169.37

165.00

165.00

200.00

142.15
5.14
5.80

232.43
9.03
1.33

14.41

27.81

279.94
35.00
35.00
46.00
35.00

200.00
45.00
45.00
50.00
42.00
385.01

200.00
40.00
40.00
50.00
45.00
348.34

12.48
2.48
25.01
3.45
12.04

5.33
20.66
30.56
1.37
37.99

30.00
50.00
15.53
45.00

30.47
60.00
15.53
45.00

32.00
80.00
20.00
30.00

222.96
1838.52
2983.66

535.88
2456.71
3656.94

736.47
2638.58
3944.75

1083.01
3106.19
4541.07

1085.34
2714.18
4339.06

:2:
Name of the brower - KNOWLEDGE TRUST
Sl.No.
Particulars
Current Assets
1 Cash and Bank balances
2 Investments - Govt/Other Security
- Fixed Deposit with Banks
3 Investments in others
4 Receivables a) Outstanding below 6 months
b) Outstanding above 6 months
c) TCS- receivables
5 Inventory
Raw Materials - Indigenous
Raw Materials - Imported
Stores and Spares
Stocks/Work in Process
Finished Goods
Trading and other goods
Total Inventory
6 Advances to staffs & others
7 Pre-paid Expenses
8 TDS receivables
9 Pre-paid Insurance
10 Other Current Assets
TOTAL CURRENT ASSETS - D
Fixed Assets
11 Gross Blocks
12 Depreciation charged upto date
13 Capital Work in Progress

14
15
16
17
18
19
20

21
22
23

NET FIXED ASSETS - E

Non Current Assets
Investments in subsidiary/affiliates
Advances to Group concerns
Cash margin for BG
Adv. to suppliers of capital goods
Deferred Receivables
Other Miscellaneous Assets
Investment in others
TOTAL NON CURRENT ASSETS - F
Intangible Assets
Preliminary expenses/patents/goodwill
bad and doubtful debts not provided for
Misc Exp./Deferred Revenue Expenditure
Accumulated Losses
TOTAL INTANGIBLE ASSETS - G
TOTAL ASSETS (D+E+F+G)

difference

:2:

31.3.2011
143.14

31.03.2012

31.03.2013

31.03.2014

(`.in lacs)
31.03.2015

65.86

58.00

150.00

150.00

57.84

58.00

60.00

62.00

66.73

216.75

380.00

580.00

580.00

2.91

2.91

101.84
3.18
5.37
2.24
32.36
359.20

247.71
3.50
2.01
2.13
29.89
628.60

210.00
4.80
4.16
2.85
25.00
742.81

300.00
10.00
5.80
5.00
50.00
1160.80

240.00
10.00
5.83
8.00
45.00
1100.83

2292.15
253.14
518.44

2607.42
343.72
738.96

3566.00
468.72
104.66

4036.66
688.72

4183.66
988.72

2557.45

3002.66

3201.94

3347.94

3194.94

54.75

1.70

12.26

15.14
8.84

32.33

43.29

67.01

25.68

32.33

43.29

2983.66

3656.94

4541.07

4339.06

1.43

3944.75

Name of the brower - KNOWLEDGE TRUST

Sl.No.

Particulars

31.3.2011

31.03.2012

31.03.2013

31.03.2014

(`.in lacs)
31.03.2015

1 Gross Sales (Value)

Net sales (Value)
a).Academic & Hostel Fee
b).Consultancy Fee
c).Other Income (net)
2 Total Income
3 Cost of Establishment
Staff salary , Allowances,Honorarium
Power & fuel
Consultancy Fees paid
Hostel Expenses
Depreciation
Other Expenses
Add:Opening stock of WIP
Less: closing stock of WIP
Cost of Production
Add:Opening stock of Finished goods
Less: closing stock of finished goods
Cost of sales
4 Operating profit
Selling/Administrative expenses
Interest/Financial charges
Sales Tax
Operating profit
5 Add:
Other non operating income
Less:
Other non operating expenses
6 Profit before tax
7 Provision for tax
8 Net Profit/Loss after Tax
Raw Materials Purchased
Raw Materials Consumed
Stores and Spares Consumed

No of months

784.59
0.28
13.43
798.30

1009.99
9.03
9.71
1028.73

1289.85
20.00
7.98
1317.83

1687.25
20.00
11.46
1718.71

1950.00
25.00
15.00
1990.00

285.75
45.72
49.07
81.02
53.85

369.24
43.52
26.39
74.15
90.58
19.26

400.00
100.00
86.00
100.00
125.00
50.00

450.00
120.00
110.00
125.00
220.00
85.00

530.00
140.00
120.00
140.00
300.00
100.00

515.41

623.14

861.00

1110.00

1330.00

515.41

623.14

861.00

1110.00

1330.00

113.43
143.11

132.00
206.25

150.00
200.88

180.00
300.00

220.00
250.00

26.35

67.34

105.95

128.71

190.00

26.35

12.26
55.08

105.95

128.71

190.00

26.35

55.08

105.95

128.71

190.00

285.75

369.24

400.00

450.00

530.00

:3:

Analytical and comparative Ratios:

Name of the brower - KNOWLEDGE TRUST
Sl.No.
Particulars
1 Tangible Net Worth
2 Sales (Net)
Domestic
Exports
Other Income

31.03.2012
1200.23

784.59
0.28
13.43

1009.99
9.03
9.71

1289.85
20.00
7.98

1687.25
20.00
11.46

1950.00
25.00
15.00

3 Net Profit/Loss before Tax after Depreciation

4 Net Profit/Loss after Dep/Taxation

26.35
26.35

55.08
55.08

105.95
105.95

128.71
128.71

190.00
190.00

5 Depreciation provided for

81.02

90.58

125.00

220.00

300.00

107.37

145.67
145.66

230.94
230.95

348.71
348.71

490.00
490.00

136.24
89.07
136.24

92.72
156.42
92.72

6.34
185.70
6.34

77.79
290.20
77.79

15.49
275.21
15.49

Nil

63.70

179.36

212.41

259.72

12 Net Profit(Loss)/Net Sales (%)

3.36

5.41

8.09

7.54

9.62

13 Net Sales/Gross Fixed Assets.

0.39

0.43

0.39

0.45

0.49

14 Total outside liabilities/TNW

1.61

2.05

2.02

2.16

1.67

15 Debt Equity Ratio

1.41

1.60

1.46

1.41

1.00

16 Current Ratio

1.61

1.17

1.01

1.07

1.01

6 Internal Cash Accruals

7 Cash Generation
8 Working Capital Gap
9 Required Net Working Capital Gap
10 Actual Net Working Capital
11 Excess Finance

17 Stock of Raw Materials in terms of

No.of month's consumption
18 Stock of consumable stores in terms of
No.of month's consumption
19 Work-in-process in terms of
No.of month's cost of production
20 Stock of Finished Goods in terms of
No.of month's cost of sales
21 Sundry Debtors in terms of
No.of month's Sales (Gross)
22 Creditors for purchases in terms of
No.of month's Purchases
GROSS SALES

31.03.2013
31.03.2014
1306.17
1434.88

(`.in lacs)
31.03.2015
1624.88

31.3.2011
1145.14

#DIV/0!

#DIV/0!

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#DIV/0!

:4:
Name of the brower - KNOWLEDGE TRUST

Funds Flow Statement

Sl.No.
1
2
3
4
5

1
2
3
3
4

1
2
3
4
5
6

1
2
3
4
5
6

Particulars
Long Term Sources
Cash Accruals
Increase in Capital
Increase in Term Loans
Decrease in Fixed Assets
Decrease in other Noncurrent Assets
Total
Long Term Uses
Cash Loss
Decrease in Capital
Decrease in Term Loans
Increase in Fixed Assets
Increase in Noncurrent Assets
Total
Long Term Surplus/Deficit

31.03.2012

31.03.2013

145.67
Nil

31.03.2014

230.94
Nil

(`.in lacs)
31.03.2015

348.71
Nil

490.00
Nil

305.27
Nil
41.33
492.27

Nil
Nil
25.68
256.62

121.07
Nil
Nil
469.78

Nil
Nil
Nil
490.00

Nil
Nil
Nil
535.79
Nil
535.79
-43.52

Nil
Nil
18.72
324.28
Nil
343.00
-86.38

Nil
Nil
Nil
366.00
32.33
398.33
71.45

Nil
Nil
394.34
147.00
10.96
552.30
-62.30

Short Term Sources

Increase in Bank finance
Increase in Creditors
Increase in other current liabilities
Decrease in Inventory
Decrease in Receivables
Decrease in other current assets
Total

169.37
90.28
53.27
Nil
Nil
Nil
312.92

Nil
47.51
157.45
Nil
Nil
49.04
254.00

Nil
Nil
426.48
Nil
Nil
Nil
426.48

35.00
Nil
Nil
Nil
Nil
59.97
94.97

Short Term Uses

Decrease in Bank finance
Decrease in Creditors
Decrease in other current liabilities
Increase in Inventory
Increase in Receivables
Increase in Other Current Assets
Total
Sort Term Surplus/Deficit

Nil
Nil
Nil
Nil
150.02
119.38
269.40
43.52

4.37
Nil
Nil
Nil
163.25

Nil
79.94
Nil
Nil
200.00
217.99
497.93
-71.45

Nil
Nil
32.67
Nil

Nil
167.62
86.38

Nil
Nil
32.67
62.30

I)

ii)

Balance Sheet Analysis

Paid Up Capital
Reserves & Surpluses
Intangible Assets
Tangible Networth
Term Liabilities
Net Block
Investments
Other Non-current assets
Net Working Capital
Current Assets
Current Liabilites
Operations Analysis
Gross Sales
Net Sales
Other Income
Profit Before Tax
Profit After Tax
Depreciation
Cash Generation

iii) Ratio Anysis

Current Ratio
Debt Equity Ratio
TOL/TNW

31.3.2011 31.03.2012
Audited
Audited
982.03
982.03
163.11
218.20

(`.in lacs)
31.03.2013 31.03.2014 31.03.2015
Audited
Audited
Audited
982.03
982.03
982.03
324.14
452.85
642.85

1145.14
1615.56
2557.45
1.43
67.01
136.24
359.20
222.96

1200.23
1920.83
3002.66

1306.17
1902.11
3201.94

1434.88
2023.18
3347.94

1624.88
1628.84
3194.94

25.68
92.72
628.60
535.88

6.34
742.81
736.47

32.33
77.79
1160.80
1083.01

43.29
15.49
1100.83
1085.34

784.87
13.43
26.35
26.35
81.02
107.37

1019.02
9.71
55.08
55.08
90.58
145.66

1309.85
7.98
105.95
105.95
125.00
230.95

1707.25
11.46
128.71
128.71
220.00
348.71

1975.00
15.00
190.00
190.00
300.00
490.00

1.61
1.41
1.61

1.17
1.60
2.05

1.01
1.46
2.02

1.07
1.41
2.16

1.01
1.00
1.67

:5:
Name of the brower - KNOWLEDGE TRUST
Sl No

Particulars

31.03.2012

31.03.2013

31.03.2014

31.03.2015

(Previous year)

(Current year)

(Current year)

(Current year)

1019.02

1309.85

1707.25

1975.00

Increased

2 Profit / Loss (+ / -)

55.08

105.95

128.71

190.00

Increased

3 Depreciation

90.58

125.00

220.00

300.00

Decreased

Operating Results
1 Sales Turnover

Financial Results
1 Net Worth

Remarks

1624.88 Increased

1200.23

1306.17

1434.88

2 Current Ratio

1.17

1.01

1.07

1.01 Satisfactory

3 Debt Equity Ratio

1.60

1.46

1.41

1.00 Satisfactory

2.02

2.16

1.67 Satisfactory

4 Total Outside Liability /

Net Worth
5 Trade Debtors
(Months' sales Turnover)

NA

NA

NA

NA

6 Trade Creditors
(Months Purchases)

NA

NA

NA

NA

7 Level of Raw Materials

(Months Consumption)

NA

NA

NA

NA

Remarks :
1 Income- The level of sales is slowly increasing year to year .
2 Profit - Due to the market condition pfofit of trust reduced year to year upto the financial year 2011, but now it is
expected to rise in the level of profit.
3 Financial Results- All the financial results shows positive move in coming years and all are within
benchmark financial parameters as per Cir No 294/2011 BC