Page 80 - 16. COMPILER QB - INDAS 103

Notes to Accounts (Rs in lakh)
1. Property Plant & Equipment

LX Ltd. 1,500
MX Ltd. 1,600
NX Ltd. 1,400 4,500
2. Inventories
LX Ltd. 1,230
MX Ltd. 730

NX Ltd. 1,180 3,140
3. Trade Receivables
LX Ltd. 1,415
MX Ltd. 270
NX Ltd. 620 2,305

4. Bills Receivables
LX Ltd. 650
MX Ltd. (60-55) 5 655
5. Cash & Cash equivalents
LX Ltd. 1,085
MX Ltd. 90

NX Ltd. 150 1,325
6. Other Equity
Reserve (W.N.5) 1,207.80
Retained earnings (W.N.5) 1,172.80
Capital Reserve (W.N.3) 512.50 2,893.10
7. Trade Payables
LX Ltd. 2,920
MX Ltd. 690

NX Ltd. 805 4,415

Working Notes:
1. Analysis of Reserves and Surplus (Rs in lakh)
MX Ltd. NX Ltd.
Reserves as on 1.4.2020 760 520

Increase during the year 2020-2021 (580 - 520) 60
Increase for the half year till 30.9.2020 30
Balance on acquisition date (A) 760 550
Total balance as on 31.3.2021 810 580
Post-acquisition balance 50 30
Retained Earnings as on 1.4.2020 480 150

Increase during the year 2020-2021 (310 - 150) 160
Increase for the half year till 30.9.2020 80
Balance on acquisition date (B) 480 230
Total balance as on 31.3.2021 600 310
16. 79