BALANCE SHEET

Balance Sheet as at 31st March, 2014

Particulars

Note No

I. EQUITY AND LIABILITIES

(1) Shareholder's Funds
(a) Share Capital
(b) Reserves and Surplus
(2) Non-Current Liabilities
(a) Long-term borrowings
(b) Deferred tax liabilities (Net)
(c) Other Long term liabilities
(d) Long term provisions
(3) Current Liabilities
(a) Short-term borrowings
(b) Trade payables
(c) Other current liabilities
Current Maturity of Vehicle Loan
Current Maturity of Term Loan
(d) Provisions for Taxation
Total
II.Assets
(1) Non-current assets
(a) Fixed assets
(i) Tangible assets
(iii) Capital work-in-progress
(iii) Intangible assets under development
(b) Non-current investments
(c) Long term loans and advances
(d) Other non-current assets
Fixed Deposits with Canara Bank
Error
STATEMENT OF PROFIT AND LOSS
Profit and Loss statement for the year ended 31st March, 2014
Particulars

Note No

I. Revenue from operations

II. Other Income
III. Total Revenue (I +II)
IV. Expenses:
Cost of materials consumed
Purchase of Stock-in-Trade
Changes in inventories of finished goods, workEmployee benefit expense
Financial costs
Depreciation and amortization expense
Other expenses

20
21

22
23
24
25
26
27
28

Total Expenses
III. Profit before exceptional and extraordinary items and tax (I-II)
IV. Exceptional Items
V. Profit before extraordinary items and tax (III-IV)
VI. Extraordinary Items
VII. Profit before tax (V-VI)
VIII. Tax expense:
(1) Current tax
(2) Provision for Tax for F.Y. 2011-2012
(3) Deferred tax
(4) Exceptional Items
IX. Profit(Loss) from the perid from continuing operations (VII-VIII)
X. Profit/(Loss) from discontinuing operations
XI. Tax expense of discounting operations
XII.Profit/(Loss) from Discontinuing operations (X-XI)
XIII.Profit/(Loss) for the period (IX + XII)
XVI. Earning per equity share: (Basic & Diluted)

Statement of Cash Flows

www.excel-skills.com
Cash flows from operating activities
Profit before taxation
Adjustments for:
Provision for Gratuity
Depreciation
Interest paid
Interest received

29

Working capital changes:

(Increase) / Decrease in trade receivables
(Increase) / Decrease in inventories
Increase / (Decrease) in loans and advances & other assets
(Increase) / Decrease in other current assets
(Increase) / (Decrease) in liabilities and provisions
Cash generated from operations
Income taxes paid
Net cash from operating activities
Cash flows from investing activities
Payment from capital expenditure
payments towards other non current assets
investment
Interest received

Net cash used in investing activities

Cash flows from financing activities
Interest paid
Proceeds from issuance of share capital
Proceeds from security premium
Proceeds from shareholder's loan
Proceeds from long-term borrowings
Proceeds from term loan
(Repayment) / Proceeds of Car loan
Net cash used in financing activities
Net increase/decrease in cash and cash equivalents
Cash and cash equivalents at beginning of period
Cash and cash equivalents at end of period

Prashant's CFS

Cash flows from operating activities

Profit before taxation
Adjustments for:
Depreciation
Interest paid
Interest received
Working capital changes:
(Increase) / Decrease in trade receivables
(Increase) / Decrease in inventories
Increase / (Decrease) in loans and advances & other assets
(Increase) / Decrease in other current assets
Increase/ (Decrease) in Provisions
Increase/ (Decrease) in other Liabilities
Increase/ (Decrease) in Trade payables
Increase/ (Decrease) in Short term borrowings
Cash generated from operations
Income taxes paid
Net cash from operating activities
Cash flows from investing activities
Payment from capital expenditure
payments towards other non current assets
investment
Interest received
Net cash used in investing activities
Cash flows from financing activities
Interest paid
Proceeds from issuance of share capital
Proceeds from security premium
Proceeds from shareholder's loan
Net cash used in financing activities
Net increase/decrease in cash and cash equivalents
Cash and cash equivalents at beginning of period
Cash and cash equivalents at end of period
Dif

Figures as at the end of

31st March , 2015

Figures as at the end of

31st March , 2014

680
2378.05

460.00
1100.01

3337.46
39.59
4137.21
1.29

2381.15
39.59
1619.20
1.29

12127.76
5491.28
70.64
3.14
300
33.8

2588.52
1550.53
2563.62
3.46
300.00

28600.22

12607.37

3381.57
1003.48
0
8.22
62.11
3.92
2.23

2172.71
501.62
0.00
0.00
35.37
18.36
0.00
0.01

Figures as at the end of

31st March , 2015

0.01

Figures as at the end of

31st March , 2014

-220
-1278.04
0
0
-956.31
0
-2518.01
0
0
0
-9539.24
-3940.75
2492.98
0.32
0
-33.8
-15992.85
0
0
0
-1208.86
-501.86
0
-8.22
-26.74
14.44
-2.23
0
0
0
0
0
0
#VALUE!
0

100817.64
13.4
100,831.04

23640.90
16.25
23657.15

80662.32
8344.63
5285.72
382.77
1342.67
413.13
3465.57

61.33
29495.69
(7120.36)
61.98
248.64
88.64
634.07

99896.81

23469.99

934.22

187.16

0.00

0.00

934.22
0.00

187.16
0.00

934.22

187.16

303.11
0
0
3.08

37.70
0.00
31.24
0.64

628.03

117.58

0.00
0.00
0.00
628.03
17.76

0.00
0.00
0.00
117.58
6.18

United

United

2015

2014
934.22

413.13
1,124.26
(5.00)

187.16
###
88.64
219.59
(7.85)

-77176.74
2.85
-77173.89
0
0
-80600.99
21151.06
-12406.08
-320.79
-1094.03
-324.49
-2831.5
0
-76426.82
0
-747.06
0
-747.06
0
-747.06
0
-265.41
0
31.24
-2.44
-510.45
0
0
0
0
-510.45
-11.58

-2.94

(14,580.61)
366.08
40.18
10,717.03
(990.71)
(303.11)

1,358.63
(7,120.36)
###
(395.26)
6,702.67
1,033.22
(40.64)

(1,293.82)

992.58

(2,123.85)
(28.97)
6.22
5.00
300.69

(2,762.97)
(35.37)

(1,840.91)

(2,790.49)

(1,124.26)
220.00
650.00
3,474.00

(219.59)
220.00
450.00
4,303.81

7.85

3,219.74

4,754.22

85.01

2,956.31

3,011.05

54.74

3,096.06

3,011.05

(2,654.09)
-2,739.10

934.22
413.13
1,124.26
(5.00)
(14,580.61)
366.08
157.48
(117.30)
33.80
(2,492.98)
3,940.75
9,539.24
(686.93)
(306.19)
(993.12)

(2,123.85)
(28.97)
6.22
5.00
(2,141.60)

(1,124.26)
220.00
650.00
3,474.00
3,219.74
85.02
271.93
356.95
(0.01)

-11020.81

WC Changes
-25195.16