Page 16 - 32. ANALYSIS OF FS

TOTAL 9,900

Statement of Profit and Loss of Abraham Ltd.

For the year ended 31stMarch, 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 31stMarch, 2019
3. Equity Share Capital (Rs in lakh)

Balance at the Changes in Equity Balance at the end of
beginning of the share capital during the reporting period
reporting period the year
1,000 0 1,000
4. Other Equity (Rs in lakh)
Particulars Reserves & Surplus Total
Capital Retained
reserve Earnings
Balance at the beginning of the year 500* 550 1,050
Total comprehensive income for the year 950 950
Balance at the end of the year 500 1,500 2,000
*Note: Capital reserve given in the Note 1 of the question is assumed to be brought forward from the previous
year. However, alternatively, if it may be assumed as created during the year.

1. Deferred Tax (Rs in lakh)
Deferred Tax Asset 700
Deferred Tax Liability 400
300

32.15