Page 28 - 1. COMPILER QB - INDAS 1

TOTAL 9,900
EQUITY AND LIABILITIES
Equity
Equity share capital 3 1,000
Other equity 4 2,000
Non-current liabilities
Financial liabilities
Long-term borrowings 5 5,000

Current liabilities
Financial liabilities
Trade payables 300
Others 6 710
Short-term provisions (300 + 400) 7 700
Other current liabilities 8 190
TOTAL 9,900

Statement of Profit and Loss of Abraham Ltd.

For the year ended 31 st March, 2019

Note No. (Rs in lakh)
Revenue from operations 6,000
Other income 300
Total income 6,300
Expenses
Operating costs 3,199
Change in inventories cost 9 300
Employee benefits expense 1,200
Depreciation 450
Total expenses 5,149
Profit before tax 1,151
Tax expense (201)
Profit for the period 950

Earnings per equity share
Basic 9.5
Diluted 9.5
Number of equity shares (face value of Rs 10 each) 100 lakh

Statement of Changes in Equity of Abraham Ltd.
For the year ended 31 st March, 2019

3. Equity Share Capital Rs in lakh)

Balance at the beginning Changes in Equity Balance at the end of
of the reporting period share capital during the reporting period
the year
1,000 0 1,000
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