Particulars | Note No. | 31-3-18 (Rs.) | 31-3-17 (Rs.) |
I. Equity and Liabilities (1) Shareholders Funds (a) Share Capital (b) Reserves and Surplus (2) Non - Current Liabilities Long term Borrowings (3) Current Liabilities (a) Short term borrowings (b) Short term Provisions | 1 2 3 4 | 7,90,000 4,60,000 5,00,000 1,15,000 1,18,000 | 5,80,000 1,20,000 3,00,000 42,000 46,000 |
Total | 19,83,000 | 10,88,000 | |
II. Assets (1) Non-Current Assets Fixed Assets (i) Tangible Aseets (ii) Intangible Assets (2) Current Assets (a) Current Investments (b) Trade Recivables (c) Cash and Cash Equivalents | 5 6 | 9,80,000 2,68,000 1,40,000 4,40,000 1,55,000 | 6,35,000 1,70,000 70,000 1,50,000 63,000 |
Total | 19,83,000 | 10,88,000 |
Note No. | Particulars | 31-3-18 (Rs.) | 31-3-17 (Rs.) |
1. | Reserve and Surplus Surplus (Balance in statement of Profit & Loss) General Reserve | 3,20,000 1,40,000 | 60,000 60,000 |
4,60,000 | 1,20,000 | ||
2. | Long-term Borrowing 12% Debentures | 5,00,000 | 3,00,000 |
5,00,000 | 3,00,000 | ||
3. | Short-term Borrowing Bank Overdraft | 1,15,000 | 42,000 |
1,15,000 | 42,000 | ||
4. | Short-term Provisions Provision for Tax | 1,18,000 | 46,000 |
1,18,000 | 46,000 | ||
5. | Tangible Assets Plat and Machinery Less: Accumulated Depreciation | 11,00,000 (1,20,000) | 7,50,000 (1,15,000) |
9,80,000 | 6,35,000 | ||
6. | Intangible Assets Goodwill | 2,68,000 | 1,70,000 |
2,68,000 | 1,70,000 |
Cash Flow Statement |
||
Particulars |
Amount (Rs.) |
Amount (Rs.) |
A. Cash Flow from Operating Activities |
||
Surplus as on 31st March 2018 |
3,20,000 |
|
Less: Surplus as on 31st March 2017 |
(60,000) |
|
2,60,000 |
||
Add: Transfer to General Reserve |
80,000 |
|
Provision for tax created during the year |
1,18,000 |
|
Profit before tax and extraordinary items |
4,58,000 |
|
Add: Interest on 12% debentures |
50,000 |
|
Depreciation for the year |
5,000 |
55,000 |
Operating Profit Before Working Capital Changes |
5,13,000 |
|
Less: Increase in the value of trade receivables |
(2,90,000) |
|
Cash generated from operations |
2,23,000 |
|
Less: Tax paid |
46,000 |
|
Cash Flow from Operating Activities |
1,77,000 |
|
A. Cash Flow from Investing Activities |
||
Purchase of plant and machinery |
(3,50,000) |
|
Purchase of goodwill |
(98,000) |
|
Cash used in Investing Activities |
(4,88,000) |
|
B.
Cash
Flow from Financing |
||
Increase in Bank Overdraft |
73,000 |
|
Proceeds from issue of 12% Debentures |
2,00,000 |
|
Proceeds from issue of shares |
2,10,000 |
|
Interest on 12% debentures |
(50,000) |
|
Cash Flow from Financing Activities |
4,33,000 |
|
C. Net Increase/Decrease in Cash & Cash Equivalents |
1,62,000 |
|
Add: Cash and Cash Equivalents as on 31st March 2017 |
||
Cash and Bank balance |
70,000 |
|
Current investments |
63,000 |
1,33,000 |
D. Cash and Cash Equivalents as on 31st March 2018 |
||
Cash and Bank balance |
1,55,000 |
|
Current investments |
1,40,000 |
2,95,000 |