You are on page 1of 25

BHARAT SANCHAR NIGAM Ltd

TREND ANALYSIS OF THE BALANCE SHEET


FOR THE YEARS 2008 to 2010
Particulars

2008

2009

2010

2008(%)

2009(%)

2010(%)

Inventory

271,428,799

309,192,143

630,516,341

100

113.9128

232.2953

Debtors

18,113,070

16,504,157

19,477,152

100

91.11739

107.5309

Deposits

7,787,309

9,927,806

11,240,757

100

127.487

144.3471

Cash&bank
balances
Loans&advances

129,569,540

166,447,388

236,089,263

100

128.4618

182.2105

72,333,257

95,244,304

325,165,903

100

131.6743

449.5386

Sub total (A)

499,231,975

597,315,798

1,222,489,416

100

119.6469

244.874

326,693,339

439,017,856

642,857,962

100

134.3822

196.7772

15,147,071

62,161,069

149,922,643

100

410.3834

989.7798

341,840,410

501,178,925

792,780,605

100

146.612

231.9154

Investment (C)

3,364,853

3,838,099

3,838,099

100

114.0644

114.0644

Misc.expenses (D)

20,376

16,302

12,226

100

80.00589

60.00196

TOTAL
(A+B+C+D)

844,457,614

1,102,349,124

2,019,120,346

100

130.5393

239.1026

187,019,585

194,101,605

259,812,203

100

103.7868

138.9225

18,442,538

25,341,237

34,391,806

100

137.4065

186.4809

205,462,123

219,442,842

294,204,009

100

106.8045

143.1914

Loans (B)

336,847,833

448,032,058

1,125,855,826

100

133.0073

334.2328

Shareholders
fund:
Share capital

82,021,809

82,021,809

221,590,809

100

100

270.1608

220,125,849

352,852,415

377,469,702

100

160.2958

171.479

302,147,658

434,874,224

599,060,511

100

143.9277

198.2675

844,457,614

1,102,349,124

2,019,120,346

100

130.5393

239.1026

Current assets:

Fixed assets:
Fixed assets
Capital work
progress
Sub total (B)

in

Current
liabilities:
Current liabilities
Provision
taxation
Sub total (A)

for

Reserves
surplus
Sub total (C)
TOTAL(A+B+C)

&

Sri kalahastiswara institute of information and management sciences

BHARAT SANCHAR NIGAM Ltd

INTERPRETATION:For trend analysis, the use of index numbers is generally advocated.


The procedure followed is to assign the number 100 to items of the base year and to calculate
percentage changes in each item of other years in relation to the base year. This procedure may
be called as Trend-percentage method.

By way of analyzing the above Trend analysis statement the following


Points are worth noting.

(i) Total assets increased from 100% to 239.10% during the periods 2008-2010

Total current assets are increased from 100% to 231.91%

Total fixed assets are increased from 100% to 231.91%

Investments are increased from 100% to 114.06%

Fictitious assets are decreased from 100% to 60%

(ii) Total liabilities increased from 100% to 239.10% during the periods 2008-2010

Total current liabilities are increased from 100% to 143.19%

Loans & funds are increased from 100% to 334.23%

Shareholders funds are increased from 100% to 198.26%

Sri kalahastiswara institute of information and management sciences

BHARAT SANCHAR NIGAM Ltd

COMPARATIVE BALANCE SHEET AS ON MARCH 31,


2008 and 2009
Particulars

2008

2009

Absolute change
in 2008-09

% change in
2008-09

Assets:
Current Assets:
Inventories

271,428,799

309,192,143

+37,763,344

+13.91

Sundry debtors

18,113,070

16,504,157

-1,608,913

-8.88

Deposits

7,787,309

9,927,806

+2,140,497

+27.48

Cash & Bank balances

129,569,540

166,447,388

+36,877,848

+28.46

Loans& advances

72,333,257

95,244,304

+22,911,047

+31.67

Sub total (A)

499,231,975

597,315,798

+98,083,823

+19.64

Fixed Assets

326,693,339

439,017,856

+112,324,517

+34.38

Capital work-in progress

15,147,071

62,161,069

+47,013,998

+310.38

Sub total (B)

341,840,410

501,178,925

+159,338,515

+46.61

Investment (C)

3,364,853

3,838,099

+473,246

+14.06

Misc.Expenses (D)

20,376

16,302

-4,074

-19.99

Total Assets (A+B+C+D)

844,457,614

1,102,349,124

+257,891,510

+30.53

Current liabilities

187,019,585

194,101,605

+7,082,020

+3.78

Provision for expenses

18,442,538

25,341,237

+6,898,699

+37.40

Sub total (A)

205,462,123

219,442,842

+13,980,719

+6.80

Secured loans (B)

336,847,833

448,032,058

+111,184,225

+33.01

Share holders fund

82,021,809

82,021,809

Reserves & surpluses

220,125,849

352,852,415

+132,726,566

+60.29

Total (A+B+C)

844,457,614

1,102,349,124

+257,891,510

+30.53

Liabilities:

Net worth:(C)

Sri kalahastiswara institute of information and management sciences

BHARAT SANCHAR NIGAM Ltd

INTERPRETATION:By way of analyzing the above Balance sheet the following Points are worth noting.

(i) Total assets are increased by 30.53% during 2008-09

Inventories are increased by 13.91%

Deposits are increased by 27.48%

Cash and bank balances are increased by 28.46%

Loans and advances are increased by 31.67%

(ii) Total fixed assets are increased by 46.61%

Fixed assets are increased by 34.38%

Capital work in progress is increased by 310.38%

Investments are increased by 14.06%

Misc.expenses are decreased by 19.99%

(iii) Total liabilities are increased by 30.53% during 2008-09

Total current liabilities are increased by 6.80%

Current liabilities are increased by 3.79%

Provision for expenses are increased by 37.40%

Loans are increased by 33.01%

Shareholders fund no change

Reserves & surpluses are increased by 60.29%

Sri kalahastiswara institute of information and management sciences

BHARAT SANCHAR NIGAM Ltd


COMPARATIVE BALANCESHEET AS ON MARCH 31,
2009 and 2010
Particulars

2009

2010

Absolute change
in 2009-10

% change in
2009-10

Inventories

309,192,143

630,516,341

+321,324,198

+103.92

Sundry debtors

16,504,157

19,477,152

+2,972,995

+18.01

Deposits

9,927,806

11,240,757

+1,312,951

+13.22

cash & Bank balances

166,447,388

236,089,263

+69,641,875

+41.84

Loans & advances

95,244,304

325,165,903

+229,921,599

+241.40

Sub total (A)

597,315,798

1,222,489,416

+625,173,618

+104.66

Fixed Assets

439,017,856

642,857,962

+203,840,106

+46.43

Capital work in progress

62,161,069

149,922,643

+87,761,574

+141.18

Sub total (B)

501,178,925

792,780,605

+291,601,680

+58.18

Investment (C)

3,838,099

3,838,099

Misc.Expenses (D)

16,302

12,226

-4,076

-25.00

Total Assets (A+B+C+D)

1,102,349,124

2,019,120,346

+916,771,222

+83.16

Current liabilities

194,101,605

259,812,204

+65,710,599

+33.85

Provision for expenses

25,341,237

34,391,806

+9,050,569

+35.71

Sub total (A)

219,442,842

294,204,010

+74,761,168

+34.06

Secured loans (B)

448,032,058

1,125,855,826

+677,823,768

+151.28

Share holders fund

82,021,809

221,590,809

+139,569,000

+170.16

Reserves & surpluses

352,852,415

377,469,701

+24,617,286

+6.97

Total (A+B+C)

1,102,349,124

2,019,120,346

+916,771,222

+83.16

Assets:
Current Assets:

Liabilities:

Net worth:(C)

Sri kalahastiswara institute of information and management sciences

BHARAT SANCHAR NIGAM Ltd

INTERPRETATION:By way of analyzing the above Balance sheet the following Points are worth noting.

(i) Total assets are increased by 83.16% during 2009-10

Inventories are increased by 103.92%

Deposits are increased by 13.22%

Cash and bank balances are increased by 41.84%

Loans and advances are increased by 241.40%

(ii) Total fixed assets are increased by 58.18%

Fixed assets are increased by 46.43%

Capital work in progress is increased by 141.18%

Investments are no change

Misc.expenses are decreased by 25%

(iii) Total liabilities are increased by 83.16% during 2009-10

Total current liabilities are increased by 34.06%

Current liabilities are increased by 33.85%

Provision for expenses are increased by 35.71%

Loans are increased by 151.28%

Shareholders fund increased by 170.16%

Reserves & surpluses are increased by 6.97%

Sri kalahastiswara institute of information and management sciences

BHARAT SANCHAR NIGAM Ltd

COMPARATIVE INCOME STATEMENT FOR THE YEAR ENDED


MARCH 31, 2008 and 2009
Particulars
Income

3,782,229,886

4,700,233,783

Absolute change
in 2008-09
+918,003,897

(-) Expenses

3,649,828,436

4,508,761,300

+858,932,864

+23.53

Net profit before


tax
(-) provision for tax

132,401,450

191,472,483

+59,071,033

+44.61

33,614,517

56,735,532

+23,121,015

+68.78

Net
tax

98,786,933

134,736,951

+35,950,018

+36.39

profit

2008

after

2009

% change
2008-09
+24.27

in

INTERPRETATION:By way of analyzing the above statement the following Points are worth noting.

(i) Net profit before tax increased by 44.61%

Income is increased by 24.27%

Expenses is increased by 23.53%

(ii) Net profit after tax increased by 36.39%

Provision for tax increased by 68.78%

Sri kalahastiswara institute of information and management sciences

BHARAT SANCHAR NIGAM Ltd

COMPARATIVE INCOME STATEMENT FOR THE YEAR ENDED


MARCH 31, 2009 and 2010
Particulars

2009

2010

Absolute change
in 2009-10

% change in
2009-10

Income

4,700,233,783

6,073,308,529

1,373,074,746

29.21

(-) Expenses

4,508,761,300

5,822,318,871

1,313,557,571

29.13

Net profit before


tax

191,472,483

250,989,658

59,517,175

31.08

(-) provision for tax

56,735,532

86,799,320

30,063,788

52.98

Net
tax

134,736,951

164,190,338

29,453,387

21.85

profit

after

INTERPRETATION:By way of analyzing the above statement the following Points are worth noting.

(i) Net profit before tax increased by 31.08%

Income is increased by 29.21%

Expenses is increased by 29.13%

(ii) Net profit after tax increased by 21.85%

Provision for tax increased by 52.98%

Sri kalahastiswara institute of information and management sciences

BHARAT SANCHAR NIGAM Ltd


COMMAN SIZE BALANCE SHEET AS AN 31 MARCH 2008-2009
Particulars

2008

2008%

2009

2009%

Assets:
Current Assets:
Inventories

271,428,799

32.14

309,192,143

28.05

Sundry debtors

18,113,070

2.14

16,504,157

1.50

Deposits

7,787,309

0.92

9,927,806

0.90

cash & Bank balances

129,569,540

15.34

166,447,388

15.09

Loans & advances

72,333,257

8.56

95,244,304

8.64

Sub total (A)

499,231,975

59.11

597,315,798

54.18

Fixed Assets

326,693,339

38.68

439,017,856

39.82

Capital work in progress

15,147,071

1.79

62,161,069

5.63

Sub total (B)

341,840,410

40.48

501,178,925

45.46

Investment (C)

3,364,853

0.39

3,838,099

0.35

Misc.Expenses (D)

20,376

0.002

16,302

0.001

Total Assets (A+B+C+D)

844,457,614

100

1,102,349,124

100

Current liabilities

187,019,585

22.14

194,101,605

17.61

Provision for expenses

18,442,538

2.18

25,341,237

2.30

Sub total (A)

205,462,123

24.33

219,442,842

19.91

Secured loans (B)

336,847,833

39.88

448,032,058

40.64

Share holders fund

82,021,809

9.712

82,021,809

7.44

Reserves & surpluses

220,125,849

26.06

352,852,415

32.00

Total (A+B+C)

844,457,614

100

1,102,349,124

100

Liabilities:

Net worth:(C)

Sri kalahastiswara institute of information and management sciences

BHARAT SANCHAR NIGAM Ltd

INTERPRETATION:By way of analyzing the above Balance sheet the following Points are worth noting.

(i) Total current assets are decreased from 59.11% in 2008 to 54.18% in 2009

Inventories are decreased from 32.14% to 28.05%

Sundry debtors are decreased from 2.14% to 1.50%

Deposits decreased from 0.92% to 0.90%

Cash & bank balances decreased from 15.34% to 15.09%

Loans and advances are increased from 8.56% to 8.64%

(ii) Total fixed assets are increased from 40.48% to 45.46%

Fixed assets are increased from 38.68% to 39.82%

Capital work in progress is increased from 1.79% to 5.63%

(iii) Total current liabilities decreased from 22.14% in 2008 to 17.61% in 2009
(iv) Secured loans increased from 39.88% in 2008 to 40.64% in 2009
(v) Shareholders fund decreased from 9.71% in2008 to 7.44% in 2009
(vi) Reserves & surpluses increased from 26.06% in 2008 to 32% in 2009

Sri kalahastiswara institute of information and management sciences

BHARAT SANCHAR NIGAM Ltd

COMMAN SIZE BALANCE SHEET AS ON


MARCH 31 , 2009-2010
Particulars

2009

2009%

2010

2010%

Assets:
Current Assets:
Inventories

309,192,143

28.04

630,516,341

31.22

Sundry debtors

16,504,157

1.49

19,477,153

0.96

Deposits

9,927,806

0.90

11,240,757

0.55

cash & Bank balances

166,447,388

15.09

236,089,263

11.69

Loans & advances

95,244,304

8.64

325,165,903

16.10

Sub total (A)

597,315,798

54.18

1,222,489,417

60.54

Fixed Assets

439,017,856

39.82

642,857,962

31.83

Capital work in progress

62,161,069

5.63

149,922,643

7.42

Sub total (B)

501,178,925

45.46

792,780,605

39.26

Investment (C)

3,838,099

0.34

3,838,099

0.19

Misc.Expenses (D)

16,302

0.0014

12,226

0.0006

Total Assets (A+B+C+D)

1,102,349,124

100

2,019,120,347

100

Current liabilities

194,101,605

17.60

259,812,204

12.86

Provision for expenses

25,341,237

2.29

34,391,806

1.70

Sub total (A)

219,442,842

19.90

294,204,010

14.57

Secured loans (B)

448,032,058

40.64

1,125,855,826

55.75

Share holders fund

82,021,809

7.44

221,590,809

10.97

Reserves & surpluses

352,852,415

32.00

377,469,702

18.69

Total (A+B+C)

1,102,349,124

100

2,019,120,347

100

Liabilities:

Net worth:(C)

Sri kalahastiswara institute of information and management sciences

BHARAT SANCHAR NIGAM Ltd


INTERPRETATION:By way of analyzing the above Balance sheet the following Points are worth noting.

(i) Total current assets are increased from 54.18% in 2009 to 60.54% in 2010

Inventories are increased from 28.05% to 31.22%

Sundry debtors are decreased from 1.50% to 0.96%

Deposits decreased from 0.90% to 0.55%

Cash & bank balances decreased from 15.09% to 11.69%

Loans and advances are increased from 8.64% to 16.10%

(ii) Total fixed assets are decreased from 45.46% to 39.26%

Fixed assets are decreased from 39.82% to 31.83%

Capital work in progress is increased from 5.63% to 7.42%

(iii) Total current liabilities decreased from 17.61% in 2009 to 12.86% in 2010
(iv) Secured loans increased from 40.64% in 2009 to 55.75% in 2010
(v) Shareholders fund increased from 7.44% in 2009 to 10.97% in 2010
(vi) Reserves & surpluses decreased from 32% in 2009 to 18.69% in 2010

Sri kalahastiswara institute of information and management sciences

BHARAT SANCHAR NIGAM Ltd


COMMON SIZE INCOME STATEMENT FOR THE YEAR ENDED
MARCH 31, 2008 and 2009
Particulars

2008

2008%

2009

2009%

Income

3,782,229,886

100

4,700,233,783

100

(-) Expenses

3,649,828,436

96.49

4,508,761,300

95.92

Net profit before tax

132,401,450

3.50

191,472,483

4.07

(-) provision for tax

33,614,517

0.88

56,735,532

1.20

Net profit after tax

98,786,933

2.61

134,736,951

2.86

INTERPRETATION:By way of analyzing the above statement the following Points are worth noting.

(i) Net profit before tax increased from 3.50% in 2008 to 4.07% in 2009

Expenses decreased from 96.49% to 95.92%

(ii) Net profit after tax increased from 2.61% in 2008 to 2.86% in 2009

Provision for tax increased from 0.88% to 1.20%

Sri kalahastiswara institute of information and management sciences

BHARAT SANCHAR NIGAM Ltd


COMMON SIZE INCOME STATEMENT FOR THE YEAR ENDED
MARCH 31, 2009 and 2010
Particulars

2009

2009%

2010

2010%

Income

4,700,233,783

100

6,073,308,529

100

(-) Expenses

4,508,761,300

95.92

5,822,318,871

95.86

Net profit before tax

191,472,483

4.07

250,989,658

4.132

(-) provision for tax

56,735,532

1.20

86,799,320

1.42

Net profit after tax

134,736,951

2.86

164,190,338

2.70

INTERPRETATION:By way of analyzing the above statement the following Points are worth noting.

(i) Net profit before tax increased from 4.07% in 2009 to 4.13% in 2010

Expenses decreased from 95.92% to 95.86%

(ii) Net profit after tax decreased from 2.86% in 2009 to 2.70% in 2010

Provision for tax increased from 1.20% to 1.42%

Sri kalahastiswara institute of information and management sciences

BHARAT SANCHAR NIGAM Ltd

BALANCE SHEET AS ON 31.03.2006

I.

Particulars

2005-06

2004-05

SOURCE OF FUNDS :
1) Shareholders Fund
2) Reserves and Surplus
3) Secured Loans
4) Un-Secured Loans

23050000.00
64515839.95
104256408.06
80543944.00

23050000.00
48579189.00
183326618.00
0.00

Total

272366192.01

254955807.00

243455584.83

148467660.00

90598828.16

60839408.00

152856756.67

87628252.00

Capital Work-in-Progress

9453137.30

43751833.00

Sub Total

162309893.97

131380085.00

2) Investments

2610000.00

2610000.00

4) Current Assets :
Inventory
Sundry Debtors
Deposits
Cash and Bank Balances
Loans, Advances & Prepaid Expenses

100760856.00
6844432.02
7347643.00
38838401.96
22284157.78

109075147.00
6358113.00
4321650.00
26367433.00
25367449.00

Sub Total

176075490.76

171489792.00

60299284.76
8349907.96

43492221.00
7087149.00

Sub Total

68649192.72

50579370.00

NET CURRENT ASSETS

107426298.04

120910422.00

5) Misc. Expenses to the extent not written off

20000.00

55300.00

Total

272366192.01

254955807.00

II. APPLICATION OF FUNDS :


1) Fixed Assets :
Gross Block
Less: Depreciation

Less: Current Liabilities & Provisions :


Current Liabilities
Provision for Expenses

Sri kalahastiswara institute of information and management sciences

BHARAT SANCHAR NIGAM Ltd

PROFIT & LOSS ACCOUNT FOR THE YEAR ENDED 31.03.2006

I.

II.

Particulars

2005-06

2004-05

INCOME :
Sales

1483468207

1240400781

Conversion Charges Received


Other Income

1778101
5370829.41

0
3954779

Increase / (Decrease) in Stock

-31851606

-504947

1458765532

1243850613

1174717128
119458344.5
16813493.8
83389660.33
12858460.22
29759420

1023506571
93831927
13783556
66013137
10242362
19701377

1436996507

1227078930

21769024.73
0

16771683
142680

Less : Provision for Tax

21769024.73
-5088074

16914363
-4341000

Profit after Tax


Less : Earlier Year Income Tax
Fringe Benefit Tax paid

16680950.73
-409833
-334467

12573363
-100006
0

Add: Balance brought forward

15936650.73
48579189.22

12473357
36105832

Total

64515839.95

48579189

EXPENDITURE :
Raw Materials & Packing Material Consumed
Processing & Operating Expenses
Salaries, Wages and other payments to Staff
Administrative & Marketing Expenses
Interest and Financial Charges
Depreciation

III. Profit before Tax


Add: Earlier Year Income (net off expenditure)

Sri kalahastiswara institute of information and management sciences

BHARAT SANCHAR NIGAM Ltd

BALANCE SHEET AS ON 31.03.2007

I.

Particulars

2006-07

SOURCE OF FUNDS :
1) Shareholders Fund
2) Reserves and Surplus

82032382.00 23050000.00
121127284.36 64515839.95

3) Secured Loans
4) Un-Secured Loans

383547594.91 104256408.06
80543944.00

Total

586707261.27 272366192.01

II. APPLICATION OF FUNDS :


1) Fixed Assets :
Gross Block
Less: Depreciation

2005-06

440627226.29 243455584.83
174915288.62 90598828.16
265711937.67 152856756.67

Capital Work-in-Progress

9400257.68

9453137.30

Sub Total

275112195.35 162309893.97

2) Investments

3330520.00

4) Current Assets :
Inventory

258935801.10 100760856.00

2610000.00

Sundry Debtors
Deposits

23666599.18
6990208.00

Cash and Bank Balances


Loans, Advances & Prepaid Expenses

144273002.76 38838401.96
48086694.96 22284157.78

Sub Total
Less: Current Liabilities & Provisions :
Current Liabilities
Provision for Expenses

6844432.02
7347643.00

481952306.00 176075490.76
153837803.77 60299284.76
19897426.81 8349907.96

Sub Total

173735230.58 68649192.72

NET CURRENT ASSETS

308217075.42 107426298.04

5) Misc. Expenses to the extent not written off

47470.50

Total

586707261.27 272366192.01

Sri kalahastiswara institute of information and management sciences

20000.00

BHARAT SANCHAR NIGAM Ltd

PROFIT & LOSS ACCOUNT FOR THE YEAR ENDED 31.03.2007

I.

II.

Particulars

2006-07

2005-06

INCOME :
Sales

2852734310

1483468207

Conversion Charges Received


Other Income

0
8279964.8

1778101
5370829.41

Increase / (Decrease) in Stock

12664932.95

-31851606

2873679208

1458765532

2338261619
213408095.8
29470626.3
167759793.7
23599653.78
40369063

1174717128
119458344.5
16813493.8
83389660.33
12858460.22
29759420

2812868852

1436996507

60810355.9

21769024.73
0

Less : Provision for Tax

60810355.9
13794988

21769024.73
-5088074

Profit after Tax


Less : Earlier Year Income Tax
Fringe Benefit Tax paid

47015367.9
1022019
547908

16680950.73
-409833
-334467

Add: Balance brought forward

45445440.9
75681843.46

15936650.73
48579189.22

Total

121127284.4

64515839.95

EXPENDITURE :
Raw Materials & Material Consumed
Processing & Operating Expenses
Salaries, Wages and other payments to Staff
Administrative & Marketing Expenses
Interest and Financial Charges
Depreciation

III. Profit before Tax


Add: Earlier Year Income (net off expenditure)

Sri kalahastiswara institute of information and management sciences

BHARAT SANCHAR NIGAM Ltd

BALANCE SHEET AS ON 31.03.2008

I.

Particulars

2007-08

SOURCE OF FUNDS :
1) Shareholders Fund
2) Reserves and Surplus

82021809.00 82032382.00
220125848.71 121127284.36

3) Secured Loans

336847834.34 383547594.91

Total

638995492.05 586707261.27

II. APPLICATION OF FUNDS :


1) Fixed Assets :
Gross Block
Less: Depreciation

2006-07

554283910.07 440627226.29
227590570.62 174915288.62
326693339.45 265711937.67

Capital Work-in-Progress

15147070.53

Sub Total

341840409.98 275112195.35

2) Investments
Diffred Tax Asset

3330520.00
34333.00

3330520.00

4) Current Assets :
Inventory
Sundry Debtors
Deposits
Cash and Bank Balances
Loans, Advances & Prepaid Expenses

271428798.97
18113069.90
7787309.00
129569540.17
72333257.40

258935801.10
23666599.18
6990208.00
144273002.76
48086694.96

Sub Total

499231975.44 481952306.00

Less: Current Liabilities & Provisions :


Current Liabilities
Provision for Expenses

9400257.68

187019584.71 153837803.77
18442538.06 19897426.81

Sub Total

205462122.77 173735230.58

NET CURRENT ASSETS

293769852.67 308217075.42

5) Misc. Expenses to the extent not written off

20376.40

Total

638995492.05 586707261.27

Sri kalahastiswara institute of information and management sciences

47470.50

BHARAT SANCHAR NIGAM Ltd

PROFIT & LOSS ACCOUNT FOR THE YEAR ENDED 31.03.2008

I.

Particulars

2007-08

2006-07

INCOME :
Sales

3738023759

2852734310

20013458.95
24192667.55

8279964.8
12664932.95

3782229886

2873679208

3003522365
299487355.9
43541859.5
213490288.3
37111285.9
52675282

2338261619
213408095.8
29470626.3
167759793.7
23599653.78
40369063

3649828436

2812868852

132401449.4
32986706
627811

60810355.9
13794988
547908

Add: Balance brought forward

98786932.35
34333
178851
1552
98998564.35
121127284.4

46467459.9
0
0
1022019
45445440.9
75681843.46

Total

220125848.7

121127284.4

Other Income
Increase / (Decrease) in Stock

II.

EXPENDITURE :
Raw Materials & Material Consumed
Processing & Operating Expenses
Salaries, Wages and other payments to Staff
Administrative & Marketing Expenses
Interest and Financial Charges
Depreciation

III. Profit before Tax


Less : Provision for Tax
Fringe Benefit tax
Profit after Tax
Add: Differed Tax
Previous Year Items
Less : Income Tax Previous Years

Sri kalahastiswara institute of information and management sciences

BHARAT SANCHAR NIGAM Ltd

BALANCE SHEET AS ON 31.03.2009

I.

Particulars

2008-09

SOURCE OF FUNDS :
1) Shareholders Fund
2) Reserves and Surplus

82021809.00 82021809.00
352852415.40 220125848.71

3) Secured Loans

448032057.75 336847834.34

Total

882906282.15 638995492.05

II. APPLICATION OF FUNDS :


1) Fixed Assets :
Gross Block
Less: Depreciation

2007-08

739924697.18 554283910.07
300906840.62 227590570.62
439017856.56 326693339.45

Capital Work-in-Progress

62161069.35

Sub Total

501178925.91 341840409.98

2) Investments
Diffred Tax Asset

3730520.00
107579.00

3330520.00
34333.00

4) Current Assets :
Inventory
Sundry Debtors
Deposits
Cash and Bank Balances
Loans, Advances & Prepaid Expenses

309192142.75
16504157.13
9927806.44
166447387.96
95244304.41

271428798.97
18113069.90
7787309.00
129569540.17
72333257.40

Sub Total

597315798.69 499231975.44

Less: Current Liabilities & Provisions :


Current Liabilities
Provision for Expenses

15147070.53

194101605.49 187019584.71
25341237.36 18442538.06

Sub Total

219442842.85 205462122.77

NET CURRENT ASSETS

377872955.84 293769852.67

5) Misc. Expenses to the extent not written off

16301.40

Total

882906282.15 638995492.05

Sri kalahastiswara institute of information and management sciences

20376.40

BHARAT SANCHAR NIGAM Ltd

PROFIT & LOSS ACCOUNT FOR THE YEAR ENDED 31.03.2009

I.

Particulars

2008-09

2007-08

INCOME :
Sales

4707947739

3738023759

21160133.04
-28874088.5

20013458.95
24192667.55

4700233784

3782229886

3704017569
366521332.8
66503435.9
264456755.5
31881962.7
75380244

3003522365
299487355.9
43541859.5
213490288.3
37111285.9
52675282

4508761300

3649828436

191472483.7
56083597
651935

132401449.4
32986706
627811

Add: Balance brought forward

134736951.7
73246
0
2083631
132726566.7
220125848.7

98786932.35
34333
178851
1552
98998564.35
121127284.4

Total

352852415.4

220125848.7

Other Income
Increase / (Decrease) in Stock

II.

EXPENDITURE :
Raw Materials & Material Consumed
Processing & Operating Expenses
Salaries, Wages and other payments to Staff
Administrative & Marketing Expenses
Interest and Financial Charges
Depreciation

III. Profit before Tax


Less : Provision for Tax
Fringe Benefit tax
Profit after Tax
Add: Differed Tax
Previous Year Items
Less : Income Tax Previous Years

Sri kalahastiswara institute of information and management sciences

BHARAT SANCHAR NIGAM Ltd

BALANCE SHEET AS ON 31.03.2010

I.

Particulars

2009-10

2008-09

SOURCE OF FUNDS :
1) Shareholders Fund
2) Reserves and Surplus

221590809.00
377469701.61

82021809.00
352852415.40

3) Secured Loans

1125855826.43 448032057.75

Total

1724916337.05 882906282.15

II. APPLICATION OF FUNDS :


1) Fixed Assets :
Gross Block
Less: Depreciation

1051402312.36 739924697.18
408544350.07 300906840.62
642857962.29

439017856.56

Capital Work-in-Progress

149922642.97

62161069.35

Sub Total

792780605.26

501178925.91

2) Investments
Diffred Tax Asset

3730520.00
107579.00

3730520.00
107579.00

4) Current Assets :
Inventory
Sundry Debtors
Deposits
Cash and Bank Balances
Loans, Advances & Prepaid Expenses

630516340.87
19477152.49
11240757.44
236089262.60
325165902.78

309192142.75
16504157.13
9927806.44
166447387.96
95244304.41

Sub Total

1222489416.18 597315798.69

Less: Current Liabilities & Provisions :


Current Liabilities
Provision for Expenses

259812203.63
34391806.16

194101605.49
25341237.36

Sub Total

294204009.79

219442842.85

NET CURRENT ASSETS

928285406.39

377872955.84

5) Misc. Expenses to the extent not written off

12226.40

16301.40

Total

1724916337.05 882906282.15

Sri kalahastiswara institute of information and management sciences

BHARAT SANCHAR NIGAM Ltd

PROFIT & LOSS ACCOUNT FOR THE YEAR ENDED 31.03.2010

I.

Particulars

2009-10

2008-09

INCOME :
Sales

5859096834

4707947739

17348628.33
196863066.4

21160133.04
-28874088.5

6073308529

4700233784

4752723438
459801450.8
106475698.8
341971419.1
53709352.97
107637511.5

3704017569
366521332.8
66503435.9
264456755.5
31881962.7
75380244

5822318871

4508761300

250989658.2
86799320
0

191472483.7
56083597
651935

Add: Balance brought forward

164190338.2
0
0
4051
164186287.2
352852415.4

134736951.7
73246
0
2083631
132726566.7
220125848.7

Total

517038702.6

352852415.4

Other Income
Increase / (Decrease) in Stock

II.

EXPENDITURE :
Raw Materials & Materials Consumed
Processing & Operating Expenses
Salaries, Wages and other payments to Staff
Administrative & Marketing Expenses
Interest and Financial Charges
Depreciation

III. Profit before Tax


Less : Provision for Tax
Fringe Benefit tax
Profit after Tax
Add: Differed Tax
Previous Year Items
Less : Income Tax Previous Years

Sri kalahastiswara institute of information and management sciences

BHARAT SANCHAR NIGAM Ltd

Sri kalahastiswara institute of information and management sciences

You might also like