Standalone Profit and Loss Statement

Net revenue from operations

Other income
Total Revenue
Expenses
Cost of material consumed
Purchase of stock-in-trade
Change in inventories of FG, WIP& stock-in-trade
Employee benefit expenses
Finance costs
Depreciation and amortisation
Other expenses
Cost of Mfd/purchased for own use
Total expenses
Profit before exceptional items and tax
Add: Exceptional items
PBT
Current tax
MAT credit availed of
Deferred tax (Net)
Net profit for the year
Dividend (%)
Dividend
Tax on Dividend
Per share data (in Rs.)
Dividend Per Share
Earnings per share
Book Value per share
Market price per share
Standalone Balance Sheet
Equity & Liabilities
Share capital
Reserves & Surplus
Total Shareholders' fund
Non-current Liabilities
Long term borrowings
Deferred tax liabilities (Net)
Other long term liabilities
Long term provisions
Current liabilities
Short term borrowings
Trade payables

Maruti Suzuki
Mar-16
57746.3
461.9
58208.2
35706.9
3126.4
6.9
1988.7
81.5
2823.9
7999.1
-60.2
51673.2
6535
0
6535
2041.4
0
-77.8
4571.4
700
1057.3
215.2
35
144.3
894.3
3719
Maruti Suzuki
Mar-16
151
26856.1
27007.1
0
474.1
122.4
302.1
898.6
77.4

Total outstanding duies of MSMEs

Total outstanding dues of other than MSMEs
Other current liabilities
Short term provisions
Total
Assets
Fixed Assets
Tangible assets
Intangible assets
Capital work in progress
Intangible assets under development

Non current investments

Long term loans and advances
Other non-current assets

Current Assets
Current investments
Inventories
Trade receivables
Cash and Bank Balances
Short term loans and advances
Other current assets
Total
NCA

53.3
6960
7013.3
2364.8
1834.5
11290
39195.7

12420.9
346.9
1006.9
0
13774.7
16912.7
1349.7
9
18271.4
32046.1
873
3132.1
1298.6
39.1
1556.5
250.2
7149.5
39195.6
-4140.5

Maruti Suzuki

Maruti Suzuki

Mar-15
49970.6
831.6
50802.2
32867.8
2665.2
-455.9
1606.6
206
2470.3
6643.1
-69.1
45934
4868.2
0
4868.2
1302.6
-70.4
-75.2
3711.2
500
755.2
100.7
25
117.8
784.9
3699

M&M
Mar-16 Mar-15
40884.9 38444.8
854.8
848.9
41739.7 39293.7
19373.2
10409.3
-215.8
2342.2
155.3
353.6
1108.6
4485.3
-79.26
37578.84
4160.86
68.74
4229.6
857.6
-52
256.8
3167.2
240
745.31
96

20272.5
7359.4
323.6
2316.9
214.3
974.9
4099.9
-100.9
35460.6
3833.1
335.72
4168.82
835.9
-92.7
104.6
3321.02
240
745.31
102

Table-1: Cash Flow Statem

Maruti Suzuki
Sources of Cash
1
2
3
4
5
6
7
8
9
10
11

Uses of Cash
1
2
3
4
5
6
7
8
9

12
12
51.8
54.4
718.8
637.6
1209
1187
M&M
Mar-15 Change
Mar-16 Mar-15
Surplus/(deficit) =Sources
151
0
296.32
295.7
0.62 Inc in Cash & BB (as per B
23553.2
3302.9 21410.9 18959.39 2451.51
23704.2
3302.9 21707.2 19255.1 2452.13 Table-2.Amplified CF Stat
0
0 Maruti Suzuki
144.8
-144.8 1495.42 2514.13 -1018.71 Sources of Cash
481
-6.9 1247.51
979.7
267.81
1
105.4
17
596.4
614.3
-17.9
2
292.6
9.5
672.14
607.3
64.84
3
1023.8
-125.2 4011.47 4715.43
-703.96
4
0
0
5
35.4
42
348.1
106.2
241.9
6
0
0
7

59
5359.1
5418.1
2007.4
1360.4
8821.3
33549.3

11967
292.3
1882.8
0
14142.1
9817.6
1349.3
44.1
11211
25353.1
2996.4
2685.9
1069.8
18.3
1172.8
253
8196.2
33549.3
-625.1

-5.7
1600.9
1595.2
357.4
474.1
2468.7
5646.4
0
0
453.9
54.6
-875.9
0
-367.4
0
7095.1
0
0.4
-35.1
7060.4
6693
0
-2123.4
446.2
228.8
20.8
383.7
-2.8
-1046.7
5646.3
-3515.4

121.7
79.5
6641.9
5285.9
6763.6
5365.4
2242.57
2041.1
1339.3
1461.4
10693.6
8974.1
36412.3 32944.6

6902.6
1050.3
234.9
1330.6
9518.4

5795.4
134
755.7
1423
8108.1

11144.7

11372.7

4057.4
3232.3
58.7
103.4
15260.8 14708.4
24779.2 22816.5
2375.7
1765.4
2687.9
2437.6
2512
2558
2297
2064.8
1179.3
773.1
581
529.3
11632.9 10128.2
36412.1 32944.7
939.33
1154.1

42.2
8
1356
9
1398.2
10
201.47
11
-122.1
12
1719.47
3467.64
0
0
1107.2 Uses of Cash
916.3
1
-520.8
2
-92.4
3
1410.3
4
0
5
-228
6
0
7
825.1
8
-44.7
9
552.4
10
1962.7
0
610.3 Surplus/(deficit) =Sources
250.3 Inc in Cash & BB (as per B
-46
232.2 Exp inc in R&S =PAT-Div-DDT
406.2 Actual inc (as per Balance Sh
51.7 Addl inc/(dec)=Actual Inc-Ex
1504.7
3467.4
-214.77
Maruti Suzuki
Sources of WC
1
2
3
4
5

Total sources of WC
Uses of WC for other than
1

2
3
4
5
6
Total uses for Non-WC pur
Funds available/(Released
Changes in WC componen
Component
1
2
3
4
5
6
7
8
9
10
Net Dec in WC

able-1: Cash Flow Statements: Total Cash Basis

Maruti Suzuki
ources of Cash
Reserves & Surplus
Other long term liabilities
Long term provisions
Short term borrowings
Trade payables
Other current liabilities
Short term provisions
Capital work in progress
Other non-current assets
Current investments
Other current assets

Total

Uses of Cash
Long term borrowings
Deferred tax liabilities (Net)
Tangible assets
Intangible assets
Non current investments
Long term loans and advances
Inventories
Trade receivables
Short term loans and advances

Total
urplus/(deficit) =Sources of cash-Uses of cash
nc in Cash & BB (as per Balance Sheet)

able-2.Amplified CF Statements
Maruti Suzuki
ources of Cash
PAT
Other long term liabilities
Long term provisions
Short term borrowings
Trade payables
Other current liabilities
Short term provisions

M&M Ltd
Sources of Cash
3302.9
1
17
2
9.5
3
42
4
1595.2
5
357.4
6
474.1
7
875.9
8
35.1
9
2123.4
10
2.8
11
12
12
14
8835.3
8835.3
Uses of Cash
144.8
1
6.9
2
453.9
3
54.6
4
7095.1
5
0.4
6
446.2
7
228.8
8
383.7
9
8814.4
10
8814.4
20.9

M&M Ltd
Sources of Cash
4571.4
1
17
2
9.5
3
42
4
1595.2
5
357.4
6
474.1
7

Capital work in progress

Other non-current assets
Current investments
Other current assets
Depreciation
SUM
Total

Uses of Cash
Long term borrowings
Deferred tax liabilities (Net)
Gross Tangible assets
Intangible assets
Non current investments
Long term loans and advances
Inventories
Trade receivables
Short term loans and advances
Dividend plus Tax

Total
urplus/(deficit) =Sources of cash-Uses of cash
nc in Cash & BB (as per Balance Sheet)
Difference
xp inc in R&S =PAT-Div-DDT
ctual inc (as per Balance Sheet)
ddl inc/(dec)=Actual Inc-Exp inc

Table-4:
Maruti Suzuki
ources of WC
Inc
Inc
Inc
dec
dec

875.9
35.1
2123.4
2.8
2823.9
12927.7

8
9
10
11
12
13

12927.7
Uses of Cash
144.8
1
6.9
2
3277.8
3
54.6
4
7095.1
5
0.4
6
446.2
7
228.8
8
383.7
9
1272.5
10
12910.8
11
12910.8
16.9
20.8
-3.9
3298.9
3302.9
4

CF Statements-WC Basis

Reserves & Surplus

Other long term liabilities
Long term provisions
Other non-current assets
Capital work in progress
SUM

otal sources of WC
Uses of WC for other than WC purposes
dec
Long term borrowings

M&M Ltd
Sources of WC
3302.9
1 inc
17
2 inc
9.5
3 inc
35.1
4 inc
875.9
5 dec
6 dec
4240.4
7 dec
8 dec
4240.4
Uses of WC for other than WC purposes
144.8
1

dec
Deferred tax liabilities (Net)
Inc
Tangible assets
Inc
Intangible assets
Inc
Non current investments
Inc
Long term loans and advances
otal uses for Non-WC purpose
unds available/(Released) for/from WC
hanges in WC components
omponent
Inc
Short term borrowings
Inc
Trade payables
Inc
Other current liabilities
Inc
Short term provisions
dec
Current investments
dec
Other current assets
Inc
Inventories
Inc
Trade receivables
Inc
Short term loans and advances
Inc
Cash & Bank Balance
Net Dec in WC

6.9
453.9
54.6
7095.1
0.4
7755.7
-3515.3

2
3
4
5

Changes in WC components
Change
Impact on WC
42 d
1
1595.2 d
2
357.4 d
3
474.1 d
4
2123.4 d
5
2.8 d
6
446.2 i
7
228.8 i
8
383.7 i
9
20.9 i
10
-3515.3
Is there a case of short-term f
diverted to long-term purpose

Share capital
Reserves & Surplus
Deferred tax liabilities
Long term provisions
Short term borrowings
Trade payables
Other current liabilities
Capital work in progre
Intangible assets und
Non current investmen
Other non-current asse
Trade receivables

Long term borrowings

Other long term liabilit
Short term provisions
Tangible assets
Intangible assets
Long term loans and a
Current investments
Inventories
Short term loans and
Other current assets

Share capital
PAT
Deferred tax liabilit
Long term provisions
Short term borrowings
Trade payables
Other current liabilities

Note-1:
Definition of sources and uses of cash
0.62 Sources of cash
2451.51 Inc in liab & equity
Dec in assets
267.81 Required:
64.84 Based on the above definition , classify changes in all itmes, except
into source/use of cash and complete table-1. As given in the table t
241.9 11 and 14 sources of cash for Maruti and M&M, respectively. Similar
1398.2 cash for Maruti and M&M, respectively.
201.47 Sum of the sources and uses are given for self verificatio n
520.8
92.4
228
44.7
46
5558.25
5558.25

1018.71
17.9
122.1
1107.2
916.3
825.1
610.3 Note-2: In amplified cash flow statement, all the items of table-1 , ex
250.3 reserves & surplus change in fixed assets, remain same.
406.2 As, in general, change in res&surplus should be same as retained ea
51.7 instead of change in res & surplus, PAT is taken as source of cash
5325.81 and dividend (including DDT) is taken as use of cash. Similarly, chan
5325.81 fixed asset is samd as change in gross fixed assets less depreciation
232.44 in NFA change is GFA (NFA+Dep) is reported as use of cash and depr
Table-3: Changes in Res & Surplus components
Maruti Suzuki
Mar-16
0.62 Capital Reserves
0
3167.2 Gen Reserves
2930.9
267.81 Sec Premium Reserve
424.1
64.84 Revaluation Reserves
0
241.9 Debenture redem Res
0
1398.2 Inv fluctuation res
0
201.47 Hedging res
7.2

Capital work in progre

520.8 ESOP Res
0
Intangible assets und
92.4 Forex Translation
0
Non current investmen
228 P&L Sruplus
22578.6
Other non-current asse
44.7
Net Change
Trade receivables
46
Depreciation
1108.6 Note-3: Complete the details of Reserves& Surplus in table-3 by refe
SUM
7382.54
7382.54

Long term borrowings 1018.71

Other long term liabilit
17.9
Short term provisions
122.1
Gross Tangible asset 2215.8
Intangible assets
916.3
Long term loans and a
825.1
Current investments
610.3
Inventories
250.3
Short term loans and
406.2
Other current assets
51.7
Dividend plus Tax
841.31 Note-4: All the sources of long-term nature (non-current account rela
7275.72 are sources available to meet working capital needs. All the uses of c
106.82 of long-term nature are uses of cash for non-working capital purpose
232.2 between total sources and total uses should reflect the change in WC
125.38 during the year. Net changes in WC components should be same as
2325.89 in WC.
2451.51 To complete table-4, copy all long term sources of cash and long ter
125.62 from table -1 under sourcs of WC and Uses of WC, respectively and
find the net diference, which is termed as funds available for WC (if
oro funds released from WC (if it is negative)
Now, copy all sources and uses of cash of short
(change in current asset and current liability ite
Changes in WC components' and classify the c
Share capital
0.62
if the change results into decrease in NWC , sim
Reserves & Surplus
2451.51
if the change results into increase in NWC.
Deferred tax liabilities
267.81
If the sources of WC > uses of WC, it is case of
Long term provisions
64.84
thererore, sum of inc in WC components should
Intangible assets und
92.4
sum of dec in WC WC components. Find the dif
Non current investmen
228
this should be same as dif of sources and uses
Other non-current asse
44.7
No of sources /uses of WC and no of changes in
Capital work in progre
520.8
Sum of the same are also given for self verifica
3670.68
C for other than WC purposes
This statement help to find if short term funds
Long term borrowings 1018.71
diverted to fund long term assets.

Other long term liabilit

Tangible assets
Intangible assets
Long term loans and a

17.9
1107.2
916.3
825.1
3885.21
-214.53

WC components

241.9
1398.2
201.47
46
122.1
610.3
250.3
406.2
51.7
232.44
214.53
s there a case of short-term funds
iverted to long-term purpose?

Impact
d
d
d
d
i
i
i
i
i
i

Short term borrowings

Trade payables
Other current liabilities
Trade receivables
Short term provisions
Current investments
Inventories
Short term loans and
Other current assets
Cash & Bank Balance

-214.53

---->

sources and uses of cash

Uses of cash
Decrease in liab&equity
Inc in assets

finition , classify changes in all itmes, except Cash & BB,

and complete table-1. As given in the table there are
ash for Maruti and M&M, respectively. Similarly, there are 9 and 10 uses of
M, respectively.
d uses are given for self verificatio n

sh flow statement, all the items of table-1 , except change in

ange in fixed assets, remain same.
in res&surplus should be same as retained earnings,
s & surplus, PAT is taken as source of cash
g DDT) is taken as use of cash. Similarly, change in net
change in gross fixed assets less depreciation, instead of change
NFA+Dep) is reported as use of cash and depreciation is taken as source of cash. Based on these changes, comp

Res & Surplus components

M&M Ltd
Mar-15 Change
0
0
2473.8
457.1
424.1
0
0
0
0
0
0
0
3.2
4

Mar-16
10.13
1730.36
2334.02
10.79
7.5
0
2.34

Mar-15 Change
10.13
0
1730.44
-0.08
2280.44
53.58
10.79
0
105.01
-97.51
64.59
-64.59
-18.53
20.87

et Change

0
0
19736.8

0
147.92
106.59
0
-4.95
-79.58
2841.8 17172.76 14749.51
3302.9 21410.87 18959.39

41.33
74.63
2423.25 SUM
2451.48

details of Reserves& Surplus in table-3 by referring to relevant notes to financial statements from the annual rep

of long-term nature (non-current account related)

o meet working capital needs. All the uses of cash
uses of cash for non-working capital purpose. Dif
and total uses should reflect the change in WC
anges in WC components should be same as net change

py all long term sources of cash and long term uses of cash
urcs of WC and Uses of WC, respectively and
which is termed as funds available for WC (if it is positive)
m WC (if it is negative)
ow, copy all sources and uses of cash of short-term natuire
change in current asset and current liability items, incl cash&BB) under
hanges in WC components' and classify the change as 'decrease'
the change results into decrease in NWC , similarly as 'increase'
the change results into increase in NWC.
the sources of WC > uses of WC, it is case of inc in NWC,
hererore, sum of inc in WC components should be more than
um of dec in WC WC components. Find the diference ,
his should be same as dif of sources and uses of WC
o of sources /uses of WC and no of changes in WC components are given in table.
um of the same are also given for self verification.

his statement help to find if short term funds are

iverted to fund long term assets.

232.2

d on these changes, complete table-2 to prepare Amplified CF Statement.

2451.48

ments from the annual reports of Maruti and M&M