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Current assets
Inventories 80,000
Financial assets
Investments (30,000 + 20,000) (refer note -1) 50,000
Trade receivables 55,000
Cash and cash equivalents/Bank 1,15,000
Other financial assets (Interest receivable from trade receivables) 51,000
TOTAL ASSETS 5,41,900
EQUITY AND LIABILITIES
Equity
Equity share capital 1,00,000
Other equity 2,51,200
Non-current liabilities
Provision (25,000 – 1,000) 24,000
Current liabilities
Financial liabilities
Trade payables 11,000
Other financial liabilities (Refer note 5) 15,000
Other current liabilities (Govt. statuary dues) (Refer note 3) 15,000
Current tax liabilities 1,25,700
TOTAL EQUITY AND LIABILITIES 5,41,900
STATEMENT OF CHANGES IN EQUITY
For the year ended 31st March, 2020
A. EQUITY SHARE CAPITAL
Balance (Rs.)
As at 31st March, 2019 -
Changes in equity share capital during the year 1,00,000
As at 31st March, 2020 1,00,000
B. OTHER EQUITY
Reserves & Surplus
Retained Earnings
(Rs.)
As at 31st March, 2019 -
Profit for the year 2,50,500
Other comprehensive income for the year 700
Total comprehensive income for the year 2,51,200
Less: Dividend on equity shares (refer note – 4) -
As at 31st March, 2020 2,51,200
DISCLOSURE FORMING PART OF FINANCIAL STATEMENTS:
Proposed dividend on equity shares is subject to the approval of the shareholders of the company at the
annual general meeting and not recognized as liability as at the Balance Sheet date. (refer note-4)
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