Page 7 - 32. ANALYSIS OF FS
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BALANCE SHEET
st
as at 31 March, 2020
Particulars (Rs.)
ASSETS
Non-current assets
Property, plant and equipment 1,00,000
Financial assets
Other financial assets (Long-term loans & advances) 40,000
Other non-current assets (capital advances) (refer note-2) 50,000
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 5,41,000
EQUITY AND LIABILITIES
Equity
Equity share capital 1,00,000
Other equity 2,45,200
Non-current liabilities
Provision (25,000 – 1,000) 24,000
Deferred Tax Liabilities (4800 + 300) 5,100
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 5,41,000
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
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