Acc LTD Balance Sheet: Sources of Funds

ACC LTD
Balance sheet
Dec ' 09 Dec ' 08 Dec ' 07 Dec ' 06 Dec ' 05
Sources of funds
Owner's fund
Equity share capital 187.94 187.88 187.83 187.48 184.72
Share application money 0.08 - 0.10 0.28 0.82
Preference share capital - - - - -
Reserves & surplus 5,828.20 4,739.85 3,964.78 2,955.16 1,951.21
Loan funds
Secured loans 550.00 450.00 266.03 720.96 950.12
Unsecured loans 16.92 32.03 40.38 50.20 121.30
Total 6,583.14 5,409.76 4,459.12 3,914.08 3,208.17
Uses of funds
Fixed assets
Gross block 6,826.27 5,835.67 5,464.07 4,816.25 4,628.64
Less : revaluation reserve - - - - -
Less : accumulated depreciation 2,667.98 2,365.97 2,149.35 1,893.76 1,722.29
Net block 4,158.29 3,469.70 3,314.72 2,922.49 2,906.35
Capital work-in-progress 2,156.21 1,602.86 649.19 558.42 290.95
Investments 1,475.64 679.08 844.81 543.09 333.80
Net current assets

Current assets, loans & advances 2,443.61 2,867.44 2,307.94 2,027.47 1,436.45
Less : current liabilities & provisions 3,650.61 3,209.32 2,657.54 2,138.33 1,765.79
Total net current assets -1,207.00 -341.88 -349.60 -110.86 -329.34
Miscellaneous expenses not written - - - 0.94 6.41
Total 6,583.14 5,409.76 4,459.12 3,914.08 3,208.17
Notes:
Book value of unquoted investments 1,451.99 655.43 821.33 541.33 328.48
Market value of quoted investments 19.58 11.87 43.11 13.59 67.28
Contingent liabilities 840.52 1,734.21 890.62 341.56 282.42

Number of equity sharesoutstanding (Lacs) 1877.40 1876.82 1876.24 1872.78 1845.08
Profit loss account

Income
Operating income 8,021.59 7,229.97 6,894.79 5,731.75 3,183.80
Expenses
Material consumed 1,204.68 1,180.15 1,836.72 1,542.80 1,033.58
Manufacturing expenses 1,961.34 1,961.86 861.73 693.43 457.17
Personnel expenses 367.71 413.04 352.73 318.02 184.84
Selling expenses 1,393.87 1,377.31 1,279.48 1,148.03 726.22
Adminstrative expenses 530.88 514.33 622.70 356.99 201.91
Expenses capitalised - - - - -
Cost of sales 5,458.48 5,446.69 4,953.36 4,059.27 2,603.72
Operating profit 2,563.11 1,783.28 1,941.43 1,672.48 580.08
Other recurring income 136.17 211.59 142.24 89.57 45.43
Adjusted PBDIT 2,699.28 1,994.87 2,083.67 1,762.05 625.51
Financial expenses 84.30 39.96 73.87 75.19 66.19
Depreciation 342.09 294.18 305.43 254.61 164.64
Other write offs - - 1.55 6.24 6.46
Adjusted PBT 2,272.89 1,660.73 1,702.82 1,426.01 388.22
Tax charges 688.93 524.60 491.70 369.10 140.17
Adjusted PAT 1,583.96 1,136.13 1,211.12 1,056.91 248.05
Non recurring items 1.23 41.25 227.11 158.30 255.41
Other non cash adjustments 21.54 35.39 -0.16 14.55 46.93
Reported net profit 1,606.73 1,212.77 1,438.07 1,229.76 550.39
Earnigs before appropriation 4,084.64 3,277.66 2,687.01 1,696.73 851.07
Equity dividend 431.76 375.33 375.02 280.92 147.61
Preference dividend - - - - -
Dividend tax 73.38 63.79 63.74 39.40 20.70

Retained earnings 3,579.50 2,838.54 2,248.25 1,376.41 682.76
Accel Frontline Ltd. - Research Center

Balance sheet
Mar ' 10 Mar ' 09 Mar ' 08 Mar ' 07 Mar ' 06
Sources of funds
Owner's fund
Share application money - - - - -
Reserves & surplus 80.38 79.54 77.49 77.78 43.06
Loan funds
Secured loans 44.10 33.98 34.15 49.44 49.47
Unsecured loans - - - - 0.30
Total 146.98 136.03 134.15 149.72 110.17
Uses of funds
Fixed assets
Gross block 42.49 40.38 50.07 42.11 22.46
Less : accumulated depreciation 18.53 14.54 17.86 12.79 9.96
Net block 23.96 25.85 32.21 29.32 12.50
Capital work-in-progress 0.13 1.40 - 0.10 1.20
Investments 6.10 6.10 10.45 16.31 1.94
Net current assets

Current assets, loans & advances 184.40 160.60 177.21 157.07 133.01
Less : current liabilities & provisions 67.61 57.93 85.72 53.07 38.48
Total net current assets 116.79 102.67 91.49 103.99 94.53

Miscellaneous expenses not written - - - - -
Total 146.98 136.03 134.15 149.72 110.17
Notes:
Book value of unquoted investments 6.10 6.10 10.45 16.31 1.94
Market value of quoted investments - - - - -
Contingent liabilities 7.67 4.72 7.70 1.54 1.50
Profit loss account

Income
Operating income 253.51 292.31 285.76 199.97 175.00
Expenses
Material consumed 166.63 163.18 165.08 104.70 97.82
Manufacturing expenses - - - - -
Selling expenses - 8.27 9.09 7.00 4.39
Cost of sales 240.60 255.91 255.32 165.85 150.13
Operating profit 12.91 36.39 30.44 34.12 24.88
Adjusted PBDIT 16.32 37.47 32.44 35.36 25.66
Depreciation 5.76 6.16 5.12 2.89 2.65
Other write offs - - - - -
Adjusted PBT 6.31 25.27 21.18 26.79 17.33
Tax charges 1.56 17.20 14.66 15.55 10.21
Adjusted PAT 4.75 8.07 6.51 11.24 7.12
Non recurring items 0.09 -3.38 -0.68 0.57 -0.07

Other non cash adjustments -0.05 - -0.04 -0.06 0.05
Reported net profit 4.78 4.68 5.79 11.74 7.10
Earnigs before appropriation 27.22 26.07 25.64 24.40 14.64
Equity dividend 3.38 2.25 3.38 3.38 1.73
Dividend tax 0.57 0.38 0.57 0.57 0.24
Retained earnings 23.27 23.44 21.69 20.45 12.66
Accel Transmatic Ltd.

Balance sheet
Sources of funds
Owner's fund
Share application money - 0.84 0.84 - -
Preference share capital - - 0.21 0.21 0.21
Reserves & surplus -2.99 -2.18 2.26 -1.95 -5.47
Loan funds
Secured loans 22.53 22.51 18.92 8.39 4.87
Unsecured loans 3.51 7.10 1.76 3.34 4.37
Total 34.09 39.31 35.02 21.02 15.03
Uses of funds
Fixed assets
Gross block 29.65 26.14 19.92 13.00 14.79
Less : revaluation reserve - - - 1.25 1.25
Net block 20.92 16.06 12.33 5.14 5.05
Capital work-in-progress 2.35 1.05 1.39 - -

Investments 1.25 3.70 3.59 0.13 0.13
Net current assets

Total 34.09 39.31 35.02 21.02 15.03
Notes:
Profit loss account

Income
Expenses
Manufacturing expenses 0.66 0.64 0.24 0.47 0.99
Selling expenses - - - 1.49 1.16
Cost of sales 14.39 36.72 33.73 32.79 22.85
Operating profit -0.23 0.65 3.94 2.25 6.05
Adjusted PBDIT 0.25 1.49 4.55 2.31 6.21
Depreciation 2.87 2.50 1.40 1.40 1.35

Adjusted PBT -5.08 -4.51 0.90 -0.33 3.47
Tax charges 0.07 -0.08 0.88 2.02 1.12
Adjusted PAT -5.15 -4.43 0.03 -2.35 2.35
Non recurring items 3.65 - 3.06 6.56 -
Other non cash adjustments -0.15 - -0.08 0.11 -0.27
Reported net profit -1.65 -4.43 3.00 4.32 2.08
Earnigs before appropriation -1.65 -4.43 3.00 4.32 2.08
Equity dividend - - - 0.66 0.66
Preference dividend - - 0.03 0.03 0.06
Dividend tax - - - 0.12 0.10
Retained earnings -1.65 -4.43 2.97 3.51 1.25
Accentia Technologies Ltd

Balance sheet
Sources of funds
Owner's fund
Loan funds
Secured loans 29.61 30.29 15.42 - -
Unsecured loans 1.10 0.03 0.03 - -
Total 187.04 150.68 107.30 10.37 6.60
Uses of funds
Fixed assets
Gross block 51.99 24.92 9.28 0.37 0.39

Net block 32.36 16.69 4.91 0.05 0.12
Capital work-in-progress 0.15 0.14 0.08 - 1.35
Investments 92.70 94.96 50.74 7.90 0.22
Net current assets

Miscellaneous expenses not written 29.50 0.34 0.39 0.04 0.05
Total 187.04 150.68 107.30 10.37 6.60
Notes:
Book value of unquoted investments 90.57 89.97 50.74 - 0.04
Market value of quoted investments 1.52 24.38 - - -
Contingent liabilities 9.71 5.75 0.17 - -
Profit loss account

Income
Expenses
Material consumed - - - - -
Manufacturing expenses 0.48 8.90 7.86 - -
Cost of sales 60.19 47.77 33.43 0.06 0.05
Other recurring income - 1.44 0.69 0.14 0.01

Adjusted PBDIT 33.90 32.39 17.62 4.52 2.09
Financial expenses - 2.19 0.88 0.05 -
Depreciation 7.63 3.85 1.46 0.05 0.05
Other write offs 0.04 0.04 0.04 0.10 0.01
Adjusted PBT 26.23 26.30 15.23 4.32 2.03
Tax charges 6.37 3.64 1.81 - -0.02
Adjusted PAT 19.85 22.67 13.43 4.32 2.05
Non recurring items - -1.08 -0.04 - -
Other non cash adjustments -0.08 -0.17 - -0.02 -
Equity dividend 4.39 2.61 - 0.47 0.70
Dividend tax 0.75 0.44 - 0.07 0.09
Accurate Exports Ltd.

Balance sheet
Mar ' 01 Mar ' 00
Sources of funds
Owner's fund
Equity share capital 20.35 7.79
Share application money - -
Preference share capital - -
Reserves & surplus -0.09 -0.01
Loan funds
Secured loans - -
Mar ' 01 Mar ' 00
Unsecured loans - -
Total 20.26 7.78
Uses of funds
Fixed assets
Gross block 0.14 0.14
Less : revaluation reserve - -
Less : accumulated depreciation 0.09 0.09
Net block 0.05 0.06
Capital work-in-progress - -
Investments 3.09 2.89
Net current assets
Current assets, loans & advances 17.12 4.86
Less : current liabilities & provisions 0.07 0.11
Total net current assets 17.05 4.75
Miscellaneous expenses not written 0.07 0.08
Total 20.26 7.78
Notes:
Book value of unquoted investments - 1.13
Market value of quoted investments - 0.74
Contingent liabilities 0.02 0.01
Number of equity sharesoutstanding (Lacs) 203.50 103.54
Profit loss account

Mar ' 01 Mar ' 00
Income
Operating income - -
Expenses
Material consumed - -
Manufacturing expenses - -
Mar ' 01 Mar ' 00
Personnel expenses 0.01 0.03
Selling expenses - -
Adminstrative expenses 0.14 0.03
Expenses capitalised - -
Cost of sales 0.15 0.06
Operating profit -0.15 -0.06
Other recurring income 0.09 0.08
Adjusted PBDIT -0.06 0.02
Financial expenses 0.01 -
Depreciation 0.01 0.01
Other write offs - 0.01
Adjusted PBT -0.08 -
Tax charges - -
Adjusted PAT - -
Non recurring items - -
Other non cash adjustments - -
Reported net profit -0.08 -
Earnigs before appropriation -0.08 -0.01
Equity dividend - -
Preference dividend - -
Dividend tax - -
Retained earnings -0.08 -0.01
Accurate transformer Ltd. Research Centre

Balance sheet
Sources of funds
Owner's fund
Share application money - - 2.28 - -
Loan funds
Secured loans 35.81 36.49 24.31 15.42 9.09
Unsecured loans 5.39 2.89 0.87 0.56 0.44
Total 79.97 71.19 52.16 34.24 23.37
Uses of funds
Fixed assets
Gross block 13.63 10.96 10.57 10.20 9.32
Net block 6.96 5.25 5.55 5.89 5.70
Capital work-in-progress - - - - -
Investments 0.09 0.09 0.09 0.09 0.09
Net current assets

Miscellaneous expenses not written 0.04 0.04 - - 0.02
Total 79.97 71.19 52.16 34.24 23.37
Notes:
Book value of unquoted investments - - - - -
Contingent liabilities - - - - 0.48
Profit loss account

Income
Expenses
Selling expenses 5.93 3.84 10.05 5.74 3.21
Cost of sales 164.09 162.79 160.02 141.30 95.67
Adjusted PBDIT 21.32 17.80 14.29 9.72 5.58
Depreciation 0.96 0.70 0.70 0.69 0.49
Other write offs - - - 0.01 0.04
Adjusted PBT 8.06 8.06 7.35 4.90 3.26
Tax charges 1.10 0.95 0.91 0.48 0.26
Adjusted PAT 6.96 7.11 6.44 4.42 3.00
Non recurring items - - - - -0.09
Other non cash adjustments -0.01 -0.01 - - -0.10
Equity dividend - - - - -
Dividend tax - - - - -
ACE India Ltd. – Research Centre

Balance sheet
Sources of funds
Owner's fund
Reserves & surplus 0.08 0.06 0.11 -0.30 -0.47
Loan funds
Secured loans - - - - -
Unsecured loans - - - 0.43 -
Total 3.24 3.22 3.28 3.28 2.69
Uses of funds
Fixed assets
Gross block 2.46 1.94 1.24 0.97 0.50
Net block 1.95 1.60 1.00 0.82 0.46
Investments - 0.24 0.24 0.31 0.31
Net current assets

Total 3.24 3.22 3.28 3.28 2.69
Notes:
Book value of unquoted investments - 0.24 0.24 0.31 -
Market value of quoted investments - - - 0.13 -
Contingent liabilities - - - - -

Profit loss account
Income
Expenses
Material consumed 0.95 0.37 1.11 2.98 -
Selling expenses - - - - 0.01
Cost of sales 1.05 0.45 1.23 3.10 0.10
Operating profit -0.08 -0.07 -0.06 0.04 0.10
Other recurring income 0.18 0.18 0.16 0.09 -
Adjusted PBDIT 0.10 0.11 0.10 0.13 0.11
Financial expenses - - - - -
Depreciation 0.17 0.10 0.09 0.07 0.01
Adjusted PBT -0.07 0.01 0.01 0.07 0.09
Tax charges 0.01 0.06 0.02 0.05 0.01
Adjusted PAT -0.07 -0.05 -0.01 0.02 0.08
Non recurring items 0.09 - - - -
Other non cash adjustments - - - 0.03 -
Reported net profit 0.02 -0.05 -0.01 0.04 0.08
Earnigs before appropriation 0.02 -0.05 -0.01 0.04 0.08
Retained earnings 0.02 -0.05 -0.01 0.04 0.08

ACE Software Exports Ltd.
Balance sheet
Sources of funds
Owner's fund
Loan funds
Secured loans - - 0.33 0.38 0.44
Unsecured loans - - 0.06 - -
Total 13.55 13.78 13.63 11.94 11.87
Uses of funds
Fixed assets
Gross block 5.78 5.79 6.80 6.79 6.85
Net block 1.46 1.52 2.62 3.62 3.76
Investments 7.46 4.72 5.31 4.40 4.76
Net current assets

Total 13.55 13.78 13.63 11.94 11.87
Notes:
Book value of unquoted investments 7.46 1.42 3.92 - -
Market value of quoted investments - 0.76 - - -

Contingent liabilities - - - - 5.00
Profit loss account

Income
Expenses
Material consumed 0.12 -0.18 0.07 0.42 -0.53
Selling expenses - - - - -
Cost of sales 2.65 2.97 3.75 4.54 4.30
Operating profit -0.76 -0.28 -0.69 -0.01 0.68
Adjusted PBDIT -0.11 0.47 -0.07 0.51 0.96
Financial expenses - - - - -
Depreciation 0.09 0.09 1.04 0.32 0.32
Adjusted PBT -0.20 0.38 -1.10 0.19 0.64
Tax charges - 0.03 0.06 0.06 0.05
Adjusted PAT - 0.36 -1.16 0.13 0.59
Non recurring items - 0.13 3.83 0.30 0.03
Other non cash adjustments -0.03 0.05 0.03 0.01 -
Reported net profit -0.23 0.54 2.70 0.43 0.62
Equity dividend - - 0.23 0.26 0.26
Dividend tax - - 0.04 0.04 0.04

ACI Infocom Ltd.

Balance sheet
Sources of funds
Owner's fund
Reserves & surplus -2.05 -2.19 -0.46 1.08 1.92
Loan funds
Secured loans 1.44 1.33 0.50 2.22 2.93
Unsecured loans 1.78 1.50 1.60 0.60 0.60
Total 9.32 8.79 9.78 12.04 13.59
Uses of funds
Fixed assets
Gross block 7.64 7.01 4.55 3.90 13.63
Net block 3.16 3.22 2.48 1.97 3.87
Investments 0.08 0.08 0.13 0.25 0.43
Net current assets


Miscellaneous expenses not written 0.71 0.34 - - -
Total 9.32 8.79 9.78 12.04 13.59
Notes:
Market value of quoted investments - - 1.96 0.15 0.20
Contingent liabilities - 0.11 - - -
Profit loss account

Income
Expenses
Cost of sales 28.52 26.77 16.52 35.98 47.03
Operating profit 1.18 -1.61 -0.81 -0.21 0.53
Other recurring income 0.09 0.45 - 0.04 0.04
Adjusted PBDIT 1.28 -1.16 -0.81 -0.17 0.57
Depreciation 0.45 0.17 0.16 0.46 0.42
Other write offs 0.27 0.27 0.27 0.27 0.27
Adjusted PBT 0.13 -1.73 -1.54 -1.48 -0.54
Tax charges 0.03 0.02 0.01 0.09 -
Adjusted PAT 0.10 -1.75 -1.55 -1.57 -
Non recurring items - 0.02 0.01 0.77 -0.09
Other non cash adjustments 0.03 - - -0.03 -0.02

Reported net profit 0.14 -1.73 -1.54 -0.84 -0.66
Earnigs before appropriation -5.09 -5.23 -1.54 -0.84 -0.66
Retained earnings -5.09 -5.23 -1.54 -0.84 -0.66
ACIL Cotton Industries Ltd.

Balance sheet
Sources of funds
Owner's fund
Reserves & surplus -0.87 -0.91 -1.01 -0.80 -0.71
Loan funds
Secured loans - - 2.97 2.97 2.97
Unsecured loans - - - - -
Total 5.28 5.23 8.10 8.31 8.40
Uses of funds
Fixed assets
Gross block - - 3.87 3.87 3.87
Less : accumulated depreciation - - 2.42 2.21 2.01
Net block - - 1.45 1.66 1.86
Investments 2.06 0.69 - - -

Net current assets

Miscellaneous expenses not written - - - - 0.04
Total 5.28 5.23 8.10 8.31 8.40
Notes:
Book value of unquoted investments 2.06 - - - -
Profit loss account

Income
Expenses
Material consumed - - - 0.16 -
Manufacturing expenses - - - 0.33 0.42
Personnel expenses 0.05 0.01 - 0.01 0.06
Selling expenses - 0.15 - - -
Cost of sales 0.09 2.22 0.08 0.55 0.53
Operating profit 0.03 -2.06 -0.05 0.07 -0.04
Other recurring income 0.02 0.03 0.05 - -
Adjusted PBDIT 0.05 -2.03 - - -0.04
Financial expenses - 0.11 - - -
Depreciation - - 0.20 0.20 0.20
Adjusted PBT 0.05 -2.14 -0.21 -0.13 -0.24

Tax charges - 0.01 - - -
Adjusted PAT 0.04 -2.15 - - -0.24
Non recurring items - 2.25 - -0.04 -0.03
Other non cash adjustments - - - - -
Reported net profit 0.04 0.10 -0.21 -0.17 -0.27
Bala Techno Industries Ltd.

Balance sheet
Mar ' 05 Mar ' 04 Mar ' 01 Mar ' 00
Sources of funds
Owner's fund
Equity share capital 6.90 6.90 6.90 6.90
Share application money - - - -
Preference share capital 1.53 1.53 1.53 1.53
Reserves & surplus -3.94 -4.87 -2.55 0.32
Loan funds
Secured loans 10.63 7.24 11.54 11.73
Unsecured loans 0.39 0.27 0.05 0.05
Total 15.50 11.06 17.47 20.52
Uses of funds
Fixed assets
Mar ' 05 Mar ' 04 Mar ' 01 Mar ' 00
Gross block 7.63 7.15 7.05 7.84
Less : revaluation reserve - - - -
Less : accumulated depreciation 3.82 3.50 2.54 2.80
Net block 3.81 3.64 4.51 5.04
Capital work-in-progress - - - -
Investments 3.46 2.38 2.38 2.74
Net current assets
Current assets, loans & advances 26.30 24.13 23.03 25.47
Less : current liabilities & provisions 18.09 19.15 12.62 12.96
Total net current assets 8.21 4.98 10.41 12.50
Miscellaneous expenses not written 0.03 0.05 0.17 0.23
Total 15.50 11.06 17.47 20.52
Notes:
Book value of unquoted investments 1.08 - - 0.36
Market value of quoted investments 1.24 0.27 - 0.12
Contingent liabilities 0.10 0.41 3.34 0.34
Number of equity sharesoutstanding (Lacs) 69.00 69.00 69.00 69.00
Profit loss account

Mar ' 05 Mar ' 04 Mar ' 01 Mar ' 00
Income
Operating income 46.63 34.39 27.65 40.61
Expenses
Material consumed 37.49 26.47 22.56 35.00
Manufacturing expenses 4.68 4.06 2.08 0.64
Personnel expenses 0.20 0.21 0.20 0.16
Selling expenses - - - 1.46
Adminstrative expenses 1.41 1.22 3.50 0.85
Expenses capitalised - - - -
Mar ' 05 Mar ' 04 Mar ' 01 Mar ' 00
Cost of sales 43.78 31.96 28.34 38.10
Operating profit 2.85 2.43 -0.69 2.51
Other recurring income 0.22 0.34 0.61 0.77
Adjusted PBDIT 3.07 2.78 -0.08 3.28
Financial expenses 1.72 1.28 2.48 3.70
Depreciation 0.32 0.33 0.31 0.44
Other write offs 0.03 0.03 - 0.06
Adjusted PBT 1.00 1.15 -2.87 -0.92
Tax charges 0.07 - - -
Adjusted PAT 0.93 - -2.87 -0.92
Non recurring items - - - 0.32
Other non cash adjustments - 0.19 - -0.01
Reported net profit 0.93 1.34 -2.87 -0.61
Earnigs before appropriation -4.14 -5.07 -2.87 0.12
Equity dividend - - - -
Preference dividend - - - -
Dividend tax - - - -
Retained earnings -4.14 -5.07 -2.87 0.12
Balaji Industrial Corporation Ltd.

(Rs crore)
Balance sheet
Sources of funds
Owner's fund
Preference share capital 40.00 40.00 40.00 40.00 40.00

Reserves & surplus -339.85 -276.93 -160.77 51.35 97.23
Loan funds
Secured loans 371.90 369.54 368.28 416.55 426.22
Unsecured loans 162.14 150.71 150.69 133.61 131.22
Total 286.97 336.10 450.98 694.30 747.45
Uses of funds
Fixed assets
Gross block 80.19 79.90 79.60 107.85 107.90
Net block 11.42 13.23 15.32 65.58 71.66
Capital work-in-progress - - - 0.06 30.59
Investments 0.04 0.54 0.54 17.86 17.36
Net current assets

Total 286.97 336.10 450.98 694.30 747.45
Notes:
Book value of unquoted investments - - - 0.01 0.51
Market value of quoted investments - - - 0.03 -
Profit loss account

Income
Expenses
Cost of sales 78.18 146.20 180.95 30.32 48.68
Operating profit -46.98 -111.94 -163.59 -17.89 -8.19
Adjusted PBDIT -46.96 -102.79 -142.37 -10.18 -0.52
Depreciation 2.18 2.40 50.58 5.90 6.04
Adjusted PBT -63.39 -113.77 -220.18 -61.23 -36.25
Tax charges -0.47 -0.69 3.12 - -
Adjusted PAT -62.92 -113.08 -223.30 - -
Non recurring items - 3.08 2.38 0.04 -11.77
Other non cash adjustments - - - 15.32 14.98
Reported net profit -62.92 -110.00 -220.92 -45.88 -33.03
Balaji Telefilms Ltd.

Balance sheet
Sources of funds
Owner's fund
Loan funds
Unsecured loans - - - - -
Total 401.78 388.88 364.85 304.16 250.47
Uses of funds
Fixed assets
Gross block 148.81 98.14 94.77 77.68 66.95
Net block 81.31 40.45 44.28 39.58 36.26
Capital work-in-progress 2.90 51.39 17.62 3.83 5.07
Investments 209.79 245.67 249.89 178.76 162.39
Net current assets

Total 401.78 388.88 364.85 304.16 250.47
Notes:
Market value of quoted investments - - 5.03 4.98 5.08
Contingent liabilities 5.45 5.70 30.20 2.87 -
Profit loss account

Income
Expenses
Material consumed -0.55 8.67 -2.71 4.75 12.25
Cost of sales 132.71 240.44 198.60 192.72 183.11
Adjusted PBDIT 23.69 63.74 136.56 128.26 100.30
Depreciation 10.33 23.52 12.70 11.25 14.33
Adjusted PBT 4.58 31.41 117.67 112.45 82.83
Tax charges 6.93 10.84 40.55 38.31 28.56
Adjusted PAT -2.35 20.56 77.12 74.14 54.27
Other non cash adjustments 0.60 3.25 0.35 0.81 0.26
Equity dividend 1.96 1.96 22.82 22.82 19.56
Dividend tax 0.33 0.33 3.88 3.20 2.74

Bharat Electronics Ltd.
Balance sheet
Sources of funds
Owner's fund
Loan funds
Secured loans 0.73 1.21 1.38 0.88 1.51
Unsecured loans - - - 0.84 7.30
Total 4,346.40 3,808.34 3,234.51 2,593.87 2,051.26
Uses of funds
Fixed assets
Gross block 1,702.17 1,579.90 1,430.76 1,324.80 1,240.31
Less : accumulated depreciation 1,212.21 1,112.45 1,017.27 939.13 869.93
Net block 489.96 467.46 413.48 385.67 370.38
Investments 11.98 11.98 11.98 12.28 12.28
Net current assets

Total net current assets 3,813.03 3,282.18 2,775.32 2,161.28 1,645.22
Miscellaneous expenses not written - - - 0.96 2.23
Total 4,346.40 3,808.34 3,234.51 2,593.87 2,051.26
Notes:

Profit loss account

Income
Expenses
Personnel expenses 1,009.58 755.79 659.20 517.00 434.40
Expenses capitalised - -0.08 -0.10 -0.41 -0.51
Cost of sales 4,363.79 3,479.91 3,046.76 2,943.06 2,643.14
Operating profit 834.39 1,114.04 1,024.46 957.95 870.51
Adjusted PBDIT 1,189.64 1,296.05 1,225.47 1,133.69 963.53
Depreciation 115.94 105.60 92.64 84.59 79.74
Adjusted PBT 1,073.17 1,174.97 1,129.12 1,044.87 854.45
Tax charges 324.88 346.89 366.81 334.49 276.08
Adjusted PAT 748.29 828.08 762.31 710.37 578.37
Non recurring items -27.93 -115.05 20.23 0.68 -0.77
Earnigs before appropriation 2,493.24 2,347.40 2,197.53 1,638.52 1,155.79
Equity dividend 153.60 149.60 165.60 144.00 116.80
Dividend tax 25.70 25.42 28.14 23.52 16.38

Retained earnings 2,313.94 2,172.38 2,003.78 1,470.99 1,022.61
Cinemax India Ltd.

Balance sheet
Sources of funds
Owner's fund
Preference share capital 0.17 0.17 0.17 0.17 -
Loan funds
Secured loans 85.19 69.96 77.31 55.47 42.54
Unsecured loans - - 0.01 0.02 0.67
Total 226.38 209.05 213.94 188.88 61.93
Uses of funds
Fixed assets
Gross block 236.42 208.80 155.59 69.66 20.39
Net block 193.11 180.02 138.05 57.86 18.34
Investments 1.40 1.37 33.31 65.87 6.01
Net current assets


Total 226.38 209.05 213.94 188.88 61.93
Notes:
Profit loss account

Income
Expenses
Material consumed - - 0.87 14.81 -8.83
Expenses capitalised - - - -18.43 -1.31
Cost of sales 115.14 104.45 60.75 52.26 30.44
Adjusted PBDIT 27.42 21.22 19.06 18.75 13.42
Depreciation 14.80 11.51 4.99 3.67 0.94
Adjusted PBT 5.04 3.89 11.39 10.73 9.92
Tax charges -4.81 2.32 3.18 2.90 3.16
Adjusted PAT 9.85 1.58 8.21 7.82 6.76
Non recurring items -4.30 3.11 -0.34 -0.47 -
Other non cash adjustments 0.48 1.72 0.33 -0.09 2.20

Equity dividend 3.36 3.36 4.20 0.62 -
Preference dividend 0.01 0.01 0.01 0.01 -
Dividend tax 0.56 0.57 0.72 0.11 -
Cambridge Technology Enterprises Ltd.

Balance sheet
Sources of funds
Owner's fund
Loan funds
Secured loans 9.74 14.54 7.31 0.03 0.03
Unsecured loans 1.21 1.91 - - -
Total 62.09 69.83 54.59 39.13 10.09
Uses of funds
Fixed assets
Gross block 30.92 14.11 13.39 2.07 2.09
Net block 13.67 7.09 10.96 0.74 0.69
Capital work-in-progress 4.13 15.67 - 2.05 -
Investments 45.74 46.36 28.87 17.57 3.88

Net current assets

Total net current assets -1.44 0.72 14.76 18.77 5.42
Total 62.09 69.83 54.59 39.13 10.09
Notes:
Profit loss account

Income
Expenses
Cost of sales 23.10 37.05 16.42 11.63 14.03
Adjusted PBDIT 12.06 11.03 11.13 6.22 4.43
Depreciation 10.22 4.59 1.11 0.24 0.47
Adjusted PBT -0.21 4.61 9.46 5.53 3.69

Tax charges 0.63 0.20 0.87 0.02 0.01
Adjusted PAT -0.83 4.41 8.59 5.50 3.67
Non recurring items 0.93 0.29 -0.89 -0.24 -0.01
Other non cash adjustments - 1.40 - - 0.17
Equity dividend - - 1.58 - -
Dividend tax - - 0.27 - -
Century Textiles & Industries Ltd.

Balance sheet
Sources of funds
Owner's fund
Reserves & surplus 1,665.22 1,385.43 1,193.69 963.25 735.34
Loan funds
Secured loans 1,761.12 1,714.98 1,359.01 929.87 696.72
Unsecured loans 605.67 43.31 57.77 370.51 233.39
Total 4,125.05 3,236.76 2,703.51 2,356.67 1,758.49
Uses of funds
Fixed assets
Gross block 4,674.80 4,549.78 3,694.86 3,523.54 3,067.49

Less : revaluation reserve 16.94 17.05 17.17 17.31 21.31
Net block 2,467.43 2,562.70 1,697.11 1,709.17 1,373.29
Capital work-in-progress 1,287.38 231.08 627.14 123.30 104.08
Investments 58.43 46.54 27.70 15.94 15.94
Net current assets

Less : current liabilities & provisions 1,734.68 1,373.95 1,161.64 891.27 803.09
Total 4,125.05 3,236.76 2,703.51 2,356.67 1,758.49
Notes:
Contingent liabilities 1,061.09 1,504.33 666.37 412.52 533.67
Profit loss account

Income
Expenses
Material consumed 1,479.09 1,386.93 1,254.15 1,090.60 934.33
Expenses capitalised -45.41 -20.53 -8.74 -2.77 -2.79
Cost of sales 3,585.33 3,218.76 2,792.83 2,591.73 2,320.28
Adjusted PBDIT 963.29 698.56 742.30 623.28 354.97

Depreciation 234.47 205.28 168.58 135.19 134.46
Other write offs 0.61 10.89 2.62 2.30 13.22
Adjusted PBT 588.05 379.38 478.24 421.28 158.45
Tax charges 167.37 82.15 94.30 79.79 81.62
Adjusted PAT 420.68 297.23 383.94 341.49 76.83
Non recurring items -79.43 -44.43 -89.09 -70.68 33.36
Other non cash adjustments -1.78 -16.26 -15.42 2.00 -1.14
Equity dividend 51.18 41.87 41.87 34.89 27.91
Dividend tax 8.50 7.12 7.12 4.89 3.92
Central Bank of India

Balance sheet
Sources of funds
Owner's fund
Equity share capital 404.14 404.14 404.14 324.14 1,124.14
Preference share capital 1,367.00 917.00 800.00 800.00 -
Loan funds
Unsecured loans 1,62,107.47 1,31,271.85 1,10,319.67 82,776.28 66,482.65
Total 1,67,837.69 1,35,674.98 1,14,223.76 86,080.26 69,416.98

Uses of funds
Fixed assets
Gross block 3,333.97 3,181.69 3,119.80 1,483.04 1,369.12
Less : revaluation reserve 1,962.02 2,008.92 2,038.67 485.85 507.64
Net block 381.27 269.07 281.62 281.42 217.20
Investments 50,562.87 43,060.72 31,455.19 27,741.89 28,639.09
Net current assets

Total net current assets -380.30 -4,584.99 -2,900.62 -1,769.40 -1,406.07
Total 50,563.83 38,744.80 28,836.19 26,253.92 27,450.22
Notes:
Contingent liabilities 44,112.67 26,209.88 24,091.14 16,724.04 17,687.14
Profit loss account

Income
Expenses
Personnel expenses 1,544.19 1,272.59 1,214.34 1,175.42 1,204.72
Cost of sales 2,431.67 2,100.45 1,961.28 2,068.16 1,660.30
Operating profit 1,441.56 957.98 684.27 614.09 523.63
Adjusted PBDIT 1,784.40 1,107.83 979.15 644.76 561.78
Financial expenses 9,519.01 8,226.72 5,772.47 3,759.79 3,005.51
Depreciation 78.75 83.59 73.61 65.00 50.90
Adjusted PBT 1,705.65 1,024.24 905.54 579.76 510.88
Tax charges 207.45 353.88 301.78 48.06 53.90
Adjusted PAT 1,058.55 571.60 550.62 498.30 328.55
Non recurring items -0.32 -0.35 -0.46 -0.29 -71.13
Reported net profit 1,058.23 571.24 550.16 498.01 257.42
Earnigs before appropriation 1,059.36 571.83 552.95 498.14 261.52
Equity dividend 88.91 80.83 80.83 99.41 50.00
Preference dividend 53.09 68.04 70.00 0.19 -
Dividend tax 24.13 25.30 25.63 16.76 7.01
DLF Ltd.
Balance sheet
Sources of funds
Owner's fund
Reserves & surplus 12,490.53 12,035.39 10,928.19 346.92 607.16

Loan funds
Secured loans 11,590.19 7,979.97 4,945.91 6,242.81 3,010.93
Unsecured loans 1,047.67 1,635.00 3,440.49 526.48 2.99
Total 25,467.86 21,989.79 19,655.55 7,422.10 3,658.85
Uses of funds
Fixed assets
Gross block 2,002.85 1,968.40 1,533.72 365.58 108.91
Net block 1,729.02 1,815.52 1,474.37 328.57 79.67
Capital work-in-progress 1,718.51 1,657.73 1,781.79 665.03 456.73
Investments 6,558.88 2,956.32 1,839.83 769.17 1,397.28
Net current assets

Total 25,467.86 21,989.79 19,655.55 7,422.10 3,658.85
Notes:
Book value of unquoted investments 6,558.88 2,956.32 1,808.92 758.98 1,397.28
Market value of quoted investments - - 30.92 10.19 -
(Rs crore)
Profit loss account
Income
Operating income 2,307.08 2,827.90 5,496.96 1,101.66 953.46
Expenses
Material consumed - - 6.06 8.72 2.58
Manufacturing expenses 889.25 778.34 2,141.29 237.75 577.64
Cost of sales 1,262.13 1,065.14 2,424.98 443.22 646.85
Operating profit 1,044.95 1,762.76 3,071.98 658.44 306.61
Other recurring income 896.76 1,006.72 560.74 327.67 191.56
Adjusted PBDIT 1,941.72 2,769.48 3,632.72 986.11 498.17
Depreciation 126.05 114.08 25.68 9.44 3.90
Other write offs 41.47 37.86 41.79 - -
Adjusted PBT 926.96 1,807.69 3,117.59 620.42 348.12
Tax charges 175.71 261.00 543.52 214.56 120.47
Adjusted PAT 751.24 1,546.68 2,574.07 405.86 227.65
Non recurring items 11.80 -2.15 0.16 -0.19 -0.24
Reported net profit 765.06 1,577.58 2,574.59 406.91 228.52
Earnigs before appropriation 3,441.30 3,312.54 2,843.86 930.67 545.53
Equity dividend 339.48 339.44 681.93 340.97 1.55
Dividend tax 11.38 28.91 115.89 57.95 0.22
Retained earnings 3,090.44 2,944.19 2,046.03 531.76 543.76
Dish TV India Ltd.

Balance sheet
Mar ' 09 Mar ' 08 Mar ' 07 Mar ' 06
Sources of funds
Owner's fund
Share application money - - - 74.00
Preference share capital - - - -
Loan funds
Secured loans 269.62 68.39 144.47 7.81
Unsecured loans 861.52 458.24 30.63 0.57
Total 507.07 73.95 164.37 199.91
Uses of funds
Fixed assets
Gross block 1,312.28 848.04 617.02 65.68
Net block 880.64 631.63 549.65 60.59
Capital work-in-progress 238.09 137.98 112.64 53.65
Investments 94.45 94.45 94.45 106.87
Net current assets
Less : current liabilities & provisions 1,589.87 1,137.61 859.59 181.97
Total net current assets -706.12 -790.11 -592.37 -21.20
Miscellaneous expenses not written - - - -
Total 507.07 73.95 164.37 199.91
Notes:
Book value of unquoted investments 94.45 94.45 94.45 106.87
Market value of quoted investments - - - -
Contingent liabilities 155.15 47.05 264.78 57.95

Mar ' 09 Mar ' 08 Mar ' 07 Mar ' 06
Profit loss account

Mar ' 09 Mar ' 08 Mar ' 07 Mar ' 06
Income
Expenses
Material consumed 14.30 20.45 0.54 5.64
Manufacturing expenses 435.28 296.36 207.57 69.14
Selling expenses 277.63 213.49 90.83 30.39
Cost of sales 868.66 623.47 362.36 114.36
Operating profit -130.96 -210.73 -171.42 -82.89
Other recurring income 9.61 7.10 6.63 0.27
Adjusted PBDIT -121.35 -203.62 -164.80 -82.62
Financial expenses 113.44 60.77 18.68 1.95
Depreciation 215.41 149.05 57.53 2.83
Other write offs - - - -
Adjusted PBT -450.19 -413.44 -241.00 -87.40
Tax charges 0.73 0.58 0.25 0.03
Adjusted PAT -450.92 -414.02 -241.26 -87.43
Non recurring items -25.36 0.83 316.78 -120.43
Other non cash adjustments - -0.01 -0.55 0.03
Reported net profit -476.28 -413.20 74.98 -207.83
Earnigs before appropriation -1,141.36 -665.09 -251.88 -326.86
Mar ' 09 Mar ' 08 Mar ' 07 Mar ' 06
Retained earnings -1,141.36 -665.09 -251.88 -326.86
Federal Bank Ltd.

Balance sheet
Sources of funds
Owner's fund
Loan funds
Unsecured loans 36,057.95 32,198.19 25,913.36 21,584.44 17,878.74
Total 40,742.54 36,517.96 29,832.69 23,080.02 19,121.64
Uses of funds
Fixed assets
Gross block 559.26 516.40 434.75 362.71 330.78
Less : revaluation reserve 5.86 6.11 6.36 6.63 7.08

Net block 283.91 274.67 226.48 179.47 166.79
Investments 13,054.65 12,118.97 10,026.59 7,032.66 6,272.38
Net current assets

Less : current liabilities & provisions 1,380.45 1,577.86 1,875.45 1,233.08 903.69
Total net current assets -722.76 -955.71 -1,278.58 -574.14 -315.99
Total 12,615.79 11,437.93 8,974.50 6,637.99 6,123.18
Notes:

(Rs crore)
Profit loss account

Income
Expenses
Cost of sales 1,039.82 875.12 631.71 471.42 445.32
Adjusted PBDIT 999.27 932.02 599.79 546.96 368.99
Financial expenses 2,262.40 1,999.92 1,647.42 1,084.96 836.73
Depreciation 50.19 42.84 29.22 23.97 25.74

Adjusted PBT -1,313.32 -1,110.74 -1,076.86 -561.97 343.25
Tax charges 361.50 328.66 145.15 103.88 55.56
Adjusted PAT -1,798.25 -1,500.00 -1,279.35 -792.93 222.77
Non recurring items 0.39 0.57 -0.02 0.71 2.44
Reported net profit -1,797.86 -1,499.43 -1,279.37 -792.23 225.21
Earnigs before appropriation -1,775.92 -1,484.81 -1,264.91 -778.76 227.51
Equity dividend 85.52 85.52 68.41 34.24 29.96
Dividend tax 14.21 14.54 11.63 5.82 4.20
Retained earnings -1,875.65 -1,584.87 -1,344.95 -818.82 193.35

GMR Infrastructure Ltd.
Balance sheet
Sources of funds
Owner's fund
Reserves & surplus 5,473.28 5,338.09 5,240.44 1,308.70 104.04
Loan funds
Secured loans 1,275.00 420.30 469.18 177.17 175.89
Unsecured loans 1,300.00 - 10.00 20.00 106.76
Total 8,415.02 6,122.53 6,083.74 1,836.95 651.13
Uses of funds
Fixed assets
Gross block 25.49 1.66 1.71 1.71 2.22
Net block 23.71 0.81 0.68 0.81 1.11
Capital work-in-progress 8.48 - - - -

Investments 6,252.50 4,061.87 4,780.31 1,344.03 438.24
Net current assets

Current assets, loans & advances 2,211.92 2,078.22 1,324.06 493.89 214.40
Total net current assets 2,130.34 2,059.84 1,302.76 492.12 211.77
Total 8,415.02 6,122.53 6,083.74 1,836.95 651.13
Notes:
Book value of unquoted investments 6,252.50 4,061.87 4,773.72 1,344.03 438.24
Market value of quoted investments - - 11.98 14.40 -
Contingent liabilities 8,985.00 7,202.10 3,132.29 834.73 260.16

Profit loss account
Income
Expenses
Manufacturing expenses 42.34 - - - -
Cost of sales 92.11 33.45 14.62 2.90 7.29
Adjusted PBDIT 69.33 126.23 89.50 31.00 53.54
Depreciation 0.94 0.11 0.13 0.20 0.22
Adjusted PBT -2.51 102.33 64.01 10.85 35.12
Tax charges 0.19 6.32 2.84 2.39 -0.04

Adjusted PAT -2.69 96.01 61.16 8.46 35.16
Non recurring items 15.84 1.66 1.54 -5.58 0.39
Other non cash adjustments 0.30 - - - -

Great Eastern Shipping Company Ltd.
Balance sheet
Sources of funds
Owner's fund
Share application money - - 16.02 - -
Loan funds
Secured loans 2,718.89 3,066.55 2,484.58 2,189.78 1,869.15
Unsecured loans 950.00 - - - -
Total 9,040.01 7,994.77 6,657.97 5,257.57 4,255.34
Uses of funds
Fixed assets
Gross block 6,286.93 6,540.39 6,204.26 5,359.38 4,343.23
Net block 4,271.83 4,739.36 4,474.36 3,632.41 2,755.31
Investments 3,251.00 1,250.96 921.35 403.61 185.79
Net current assets
Total net current assets 963.43 1,369.80 904.03 1,041.55 1,204.50
Total 9,040.01 7,994.77 6,657.97 5,257.57 4,255.34
Notes:
Book value of unquoted investments 3,251.00 1,250.96 921.35 403.61 185.79

Profit loss account

Income
Expenses
Cost of sales 971.53 1,303.42 1,000.35 807.76 810.77
Operating profit 942.74 1,532.86 1,594.22 1,182.84 1,117.38
Adjusted PBDIT 1,058.06 1,680.96 1,717.26 1,302.03 1,196.45
Depreciation 346.46 418.49 340.95 265.26 282.81
Other write offs - - - - 8.06
Adjusted PBT 422.28 1,045.03 917.17 768.72 628.55
Tax charges 39.29 45.14 46.34 32.14 32.36
Adjusted PAT 382.99 999.89 870.83 736.58 596.19
Other non cash adjustments 2.94 10.13 0.08 5.42 -4.90
Reported net profit 395.75 1,384.82 1,356.81 883.31 838.60
Equity dividend 121.83 121.83 228.41 175.11 170.88
Dividend tax 18.96 20.71 38.82 26.60 23.97

Retained earnings 2,966.73 3,081.77 1,999.49 1,274.91 919.31
Havells India Ltd.

Balance sheet
Sources of funds
Owner's fund
Share application money 1.11 2.42 17.94 - 0.99
Reserves & surplus 1,104.00 901.83 620.07 235.56 162.57
Loan funds
Secured loans 115.81 24.36 31.48 56.06 108.54
Unsecured loans - 45.92 4.32 - 1.30
Total 1,251.00 1,004.61 702.77 318.49 285.85
Uses of funds
Fixed assets
Gross block 643.95 507.62 344.52 244.35 168.88
Net block 571.54 449.69 301.89 212.99 146.43
Investments 531.71 387.87 164.79 3.47 3.17
Net current assets

Total 1,251.00 1,004.61 702.77 318.49 285.85
Notes:
Profit loss account

Income
Expenses
Material consumed 1,502.69 1,437.27 1,337.31 1,006.03 617.12
Cost of sales 2,151.27 1,998.49 1,862.95 1,400.24 901.58
Adjusted PBDIT 323.15 210.21 196.18 147.72 105.25
Depreciation 23.27 17.86 13.06 9.74 6.36
Other write offs 0.03 0.05 0.04 0.04 0.02
Adjusted PBT 288.11 167.27 157.66 117.00 76.26
Tax charges 62.15 22.04 22.71 18.39 15.66
Adjusted PAT 225.96 145.23 134.95 98.62 60.61
Non recurring items 2.20 -0.28 8.54 0.60 2.60
Other non cash adjustments - 0.28 0.05 0.32 -

Equity dividend 23.12 15.04 14.48 13.44 6.72
Dividend tax 3.93 2.56 2.46 2.28 0.97
HCL Technologies Ltd.

Balance sheet
Jun ' 10 Jun ' 09 Jun ' 08 Jun ' 07 Jun ' 06
Sources of funds
Owner's fund
Share application money 2.01 0.47 1.71 - 1.33
Loan funds
Secured loans 1,030.51 123.81 25.24 40.77 13.17
Unsecured loans 366.88 389.92 0.09 0.12 0.21
Total 6,333.25 4,001.97 3,240.16 3,465.91 2,590.58
Uses of funds
Fixed assets
Gross block 2,293.37 1,957.86 1,599.61 1,332.67 1,014.08
Less : accumulated depreciation 1,349.54 1,100.88 874.32 662.58 488.40
Net block 943.83 856.98 725.29 670.09 525.68

Investments 2,233.20 562.75 1,797.34 1,988.86 1,907.76
Net current assets
Total net current assets 2,679.02 2,164.68 298.50 594.10 -6.49
Total 6,333.25 4,001.97 3,240.16 3,465.91 2,590.58
Notes:
Book value of unquoted investments 2,233.20 562.75 1,797.34 1,988.86 1,323.33
Market value of quoted investments - - - - 10.11
Profit loss account

Income
Expenses
Material consumed 85.47 - - - -
Cost of sales 3,665.11 3,285.42 3,388.43 2,831.54 2,223.16
Operating profit 1,413.65 1,389.67 1,226.96 937.08 809.76
Adjusted PBDIT 1,568.91 1,548.34 1,289.81 953.15 816.31
Depreciation 274.03 251.89 217.87 178.21 138.80

Adjusted PBT 1,193.52 1,261.10 1,047.01 754.34 659.70
Tax charges 100.01 196.61 94.60 75.87 15.45
Adjusted PAT 1,093.51 1,064.49 952.41 678.47 644.25
Non recurring items -40.70 -67.18 -171.76 423.35 -5.87
Other non cash adjustments 3.43 - - - -
Reported net profit 1,056.24 997.31 780.65 1,101.82 638.38
Equity dividend 270.20 469.61 598.58 525.59 516.10
Dividend tax 45.40 79.73 101.72 81.60 72.38
Hero Honda Motors Ltd.

Balance sheet
Sources of funds
Owner's fund
Loan funds
Unsecured loans 66.03 78.49 132.00 165.17 185.78
Total 3,531.05 3,879.24 3,118.24 2,635.23 2,195.11
Uses of funds
Fixed assets
Gross block 2,750.98 2,516.27 1,938.78 1,800.63 1,471.97
Less : accumulated depreciation 1,092.20 942.56 782.52 635.10 522.60
Net block 1,658.78 1,573.71 1,156.26 1,165.53 949.37
Investments 3,925.71 3,368.75 2,566.82 1,973.87 2,061.89
Net current assets
Current assets, loans & advances 2,890.46 1,022.14 942.00 914.65 822.56
Total net current assets -2,101.58 -1,183.76 -1,013.33 -694.09 -860.34
Total 3,531.05 3,879.24 3,118.24 2,635.23 2,195.11
Notes:
Book value of unquoted investments 3,900.68 3,305.14 2,357.62 1,809.12 1,876.42
Profit loss account

Income
Expenses
Cost of sales 13,095.93 10,572.36 8,977.24 8,703.99 7,337.23
Operating profit 2,743.65 1,753.02 1,367.77 1,201.96 1,381.98

Adjusted PBDIT 2,842.42 1,861.58 1,456.62 1,285.69 1,438.51
Depreciation 191.47 180.66 160.32 139.78 114.62
Adjusted PBT 2,639.81 1,667.88 1,282.83 1,132.15 1,308.31
Tax charges 599.90 499.70 442.40 388.21 440.90
Adjusted PAT 2,039.91 1,168.18 840.43 743.94 867.41
Reported net profit 2,231.83 1,281.76 967.88 857.89 971.34
Equity dividend 2,196.56 399.38 379.41 339.47 399.38
Dividend tax 371.00 67.87 64.48 57.69 56.01
Hindustan Construction Company Ltd.

Balance sheet
Sources of funds
Owner's fund
Reserves & surplus 1,486.85 964.03 963.24 878.45 864.19
Loan funds
Secured loans 963.03 904.10 520.75 482.48 197.32
Unsecured loans 1,551.67 1,417.70 1,324.11 1,068.58 1,100.52
Total 4,031.88 3,326.65 2,848.92 2,455.14 2,187.66
Uses of funds
Fixed assets
Gross block 1,814.18 1,682.83 1,409.73 1,101.19 772.81
Net block 1,149.69 1,128.18 953.10 746.16 492.06
Investments 408.69 365.50 295.54 228.64 126.47
Net current assets
Less : current liabilities & provisions 2,238.19 1,717.48 1,185.31 984.86 853.95
Total 4,031.88 3,326.65 2,848.92 2,455.14 2,187.66
Notes:
Profit loss account

Income
Expenses
Material consumed - - - - -477.88
Manufacturing expenses 2,631.18 2,387.89 2,291.79 1,825.86 1,591.86

Cost of sales 3,171.08 2,875.14 2,700.72 2,131.34 1,317.42
Adjusted PBDIT 486.80 472.34 425.82 291.36 199.05
Depreciation 113.90 115.22 96.19 79.66 52.45
Adjusted PBT 132.75 113.38 160.11 117.86 89.36
Tax charges 40.40 39.20 47.23 38.61 15.33
Adjusted PAT 92.35 74.18 112.88 79.25 74.04
Non recurring items -10.91 51.13 -4.16 -0.76 48.84
Other non cash adjustments - 0.04 0.05 -41.73 1.92
Equity dividend 24.26 20.50 20.50 19.22 17.94
Dividend tax 4.12 3.48 3.48 3.27 2.52
ICICI Bank Ltd.

Balance sheet
Sources of funds
Owner's fund
Equity share capital 1,114.89 1,113.29 1,112.68 899.34 889.83
Preference share capital - 350.00 350.00 350.00 350.00
Loan funds
Unsecured loans 2,02,016.60 2,18,347.82 2,44,431.05 2,30,510.19 1,65,083.17
Total 2,53,634.96 2,68,230.84 2,91,251.26 2,55,173.45 1,87,639.16
Uses of funds
Fixed assets
Gross block 7,114.12 7,443.71 7,036.00 6,298.56 5,968.57
Net block 3,212.69 3,801.62 4,108.90 3,923.42 3,980.71
Capital work-in-progress - - - 189.66 147.94
Investments 1,20,892.80 1,03,058.31 1,11,454.34 91,257.84 71,547.39
Net current assets
Total net current assets 14,496.05 -9,362.37 -11,765.62 -14,676.78 -9,585.09
Total 1,38,601.54 97,497.56 1,03,797.62 80,694.15 66,090.96
Notes:
Contingent liabilities 7,33,546.20 8,40,670.63 4,01,114.91 1,99,771.41 1,34,920.99
Profit loss account

Income
Expenses
Selling expenses 236.28 669.21 1,750.60 1,741.63 840.98
Adminstrative expenses 7,440.42 7,475.63 6,447.32 4,946.69 2,727.18
Cost of sales 9,602.49 10,116.54 10,276.82 8,305.07 4,650.45
Operating profit 5,552.30 5,407.91 5,706.85 3,793.56 3,269.94
Adjusted PBDIT 5,857.66 5,738.55 5,772.43 4,102.73 3,735.96
Financial expenses 17,592.57 22,725.93 23,484.24 16,358.50 9,597.45
Depreciation 619.50 678.60 578.35 544.78 623.79
Adjusted PBT -12,354.42 5,059.96 5,194.08 3,557.95 3,112.17
Tax charges 1,600.78 1,830.51 1,611.73 984.25 556.53
Adjusted PAT -13,702.10 3,740.62 4,092.12 2,995.00 2,532.95
Other non cash adjustments - -0.58 - - -
Reported net profit -13,567.59 3,757.55 4,157.73 3,110.22 2,540.07
Earnigs before appropriation -10,757.94 6,193.87 5,156.00 3,403.66 2,728.30
Equity dividend 1,337.95 1,224.58 1,227.70 901.17 759.33
Dividend tax 164.04 151.21 149.67 153.10 106.50
Retained earnings -12,259.94 4,818.07 3,778.63 2,349.39 1,862.46

Indo Pacific Software & Entertainment Ltd.
Balance sheet
Sources of funds
Owner's fund
Loan funds
Secured loans 57.21 49.40 31.53 11.11 -
Unsecured loans 17.12 18.37 17.30 17.29 14.94
Total 99.34 90.56 67.10 43.28 28.11
Uses of funds
Fixed assets
Gross block 76.03 77.74 57.02 1.42 1.40
Net block 67.03 71.51 53.85 0.82 0.92
Investments - 0.09 0.09 0.34 1.01
Net current assets
Total net current assets 11.61 10.69 -1.18 7.34 11.53
Miscellaneous expenses not written - - 0.01 0.01 0.01
Total 99.34 90.56 67.10 43.28 28.11
Notes:
Book value of unquoted investments - 0.09 0.09 0.34 1.01

Profit loss account
Income
Expenses
Material consumed - - - -0.01 -0.34
Personnel expenses - 0.10 0.02 0.07 0.33
Selling expenses - 0.06 - 0.01 0.02
Cost of sales 17.47 8.21 0.78 0.97 0.74
Other recurring income - - - - -
Adjusted PBDIT - - - - -
Financial expenses 3.90 2.14 - - 0.01
Depreciation 2.78 3.06 2.56 0.12 0.15
Other write offs - 0.01 - - 0.01
Adjusted PBT 3.43 6.13 4.22 2.52 2.22
Tax charges 1.21 1.17 0.01 0.11 0.26
Adjusted PAT 2.23 4.96 4.21 2.40 1.96
Non recurring items - - - - -
Equity dividend - - 0.70 0.69 0.25
Dividend tax - - 0.12 - 0.03

India Steel Works Ltd.
Balance sheet
Sources of funds
Owner's fund
Share application money - - - 5.00 32.10
Reserves & surplus -15.32 -13.17 24.84 -40.79 -54.49
Loan funds
Secured loans 74.98 97.39 130.82 224.62 247.71
Unsecured loans 57.18 62.04 62.76 3.36 3.32
Total 198.75 228.17 278.02 221.57 255.41
Uses of funds
Fixed assets
Gross block 338.59 336.37 334.86 321.51 316.28
Net block 176.44 187.81 199.90 199.75 232.05
Capital work-in-progress - 0.68 0.21 - 0.26
Investments 0.06 0.10 0.34 0.25 0.34
Net current assets
Total 198.75 228.17 278.02 221.57 255.41
Notes:
Book value of unquoted investments - - - - 0.14

Profit loss account

Income
Expenses
Adminstrative expenses 5.99 -2.36 3.12 4.04 2.18
Expenses capitalised - - -1.17 - -
Cost of sales 106.93 165.80 219.50 80.28 50.39
Operating profit -4.75 -21.15 23.52 3.97 4.95
Adjusted PBDIT -4.23 -20.85 23.74 4.06 5.05
Depreciation 13.60 13.60 13.21 13.03 13.81
Other write offs 0.25 0.60 0.02 0.03 0.06
Adjusted PBT -24.31 -38.09 7.81 -17.92 -17.76
Tax charges - 0.08 0.08 0.05 0.04
Adjusted PAT -24.32 -38.17 7.73 -17.97 -17.80
Other non cash adjustments -1.89 -7.15 2.42 -0.05 1.05
Reported net profit -18.24 -38.00 15.42 25.65 -16.59
Alpha Graphic India Ltd.

Balance sheet
Mar ' 09 Mar ' 08 Mar ' 07 Mar ' 00
Sources of funds
Owner's fund
Share application money - - - -
Preference share capital - - - -
Loan funds
Secured loans - - - 0.26
Unsecured loans - - - 0.25
Total 4.11 4.04 3.98 6.04
Uses of funds
Fixed assets
Gross block 0.20 0.20 0.20 2.03
Net block 0.08 0.09 0.10 1.70
Capital work-in-progress - - - -
Investments 3.31 2.16 2.16 0.14
Net current assets
Less : current liabilities & provisions 0.24 2.49 2.49 0.28
Total net current assets 0.72 1.76 1.67 3.97

Mar ' 09 Mar ' 08 Mar ' 07 Mar ' 00
Miscellaneous expenses not written 0.01 0.03 0.05 0.22
Total 4.11 4.04 3.98 6.04
Notes:
Book value of unquoted investments 3.24 - - 0.13
Market value of quoted investments - - - -
Contingent liabilities - - - -
Profit loss account

Mar ' 09 Mar ' 08 Mar ' 07 Mar ' 00
Income
Expenses
Material consumed - - - 1.24
Manufacturing expenses - - - 0.19
Selling expenses - - - 0.03
Cost of sales 0.14 0.06 0.04 1.97
Operating profit 0.12 0.10 0.05 0.45
Other recurring income - - - 0.02
Adjusted PBDIT - - - 0.46
Financial expenses - - - 0.17
Depreciation 0.01 0.01 0.02 0.08
Other write offs 0.02 0.02 0.02 0.03
Adjusted PBT 0.08 0.07 0.01 0.19
Tax charges 0.01 0.01 - 0.02
Adjusted PAT 0.07 0.06 - 0.17
Non recurring items - - - -0.01

Mar ' 09 Mar ' 08 Mar ' 07 Mar ' 00
Other non cash adjustments - - - -
Reported net profit 0.07 0.06 0.01 0.16
Earnigs before appropriation -0.94 -1.02 -1.08 0.46
Retained earnings -0.94 -1.02 -1.08 0.46
Eastern Silk Industries Ltd.

Balance sheet
Sources of funds
Owner's fund
Loan funds
Secured loans 171.18 107.73 101.95 97.72 117.14
Unsecured loans 0.25 2.81 21.77 15.95 0.25
Total 577.60 515.82 500.23 461.90 363.05
Uses of funds
Fixed assets
Gross block 278.46 259.43 257.97 195.61 194.90
Net block 165.24 163.88 181.55 137.96 150.59

Investments 2.05 5.81 10.08 13.56 1.01
Net current assets
Miscellaneous expenses not written - 0.19 - 0.01 0.01
Total 577.60 515.82 500.23 461.90 363.05
Notes:
Book value of unquoted investments 2.05 5.81 10.06 13.52 -
Market value of quoted investments 0.01 - 0.50 0.52 -
Profit loss account

Income
Expenses
Manufacturing expenses 57.58 38.82 36.25 23.05 -
Selling expenses - 34.00 32.04 34.41 -
Cost of sales 508.49 453.13 379.97 362.87 322.65
Adjusted PBDIT 47.44 66.50 110.36 95.37 73.40
Depreciation 15.34 16.48 15.78 10.37 11.83

Adjusted PBT 6.85 22.66 68.63 62.46 43.93
Tax charges 1.18 -0.09 4.23 11.95 2.22
Adjusted PAT 5.68 22.75 64.40 50.51 41.71
Non recurring items - -3.28 -8.38 7.20 -
Other non cash adjustments 0.06 -0.26 2.12 -0.04 -2.99
Equity dividend 0.95 1.58 7.11 7.11 4.72
Preference dividend 1.12 1.12 1.12 1.12 1.12
Dividend tax 0.34 0.46 1.40 1.40 0.82
Sterlite Industries (India) Ltd.

Balance sheet
Sources of funds
Owner's fund
Preference share capital - - - - 21.88
Loan funds
Secured loans 100.00 303.80 572.05 100.00 125.92
Unsecured loans 5,222.20 3,526.24 2,685.76 2,709.75 1,908.87
Total 27,557.68 17,869.06 16,414.11 7,267.68 6,157.20
Uses of funds
Fixed assets
Gross block 2,981.87 2,889.07 2,765.34 2,688.51 2,596.96
Less : revaluation reserve 32.60 0.82 8.72 - -
Less : accumulated depreciation 1,421.05 1,275.41 1,109.85 971.27 857.89
Net block 1,528.22 1,612.84 1,646.77 1,717.24 1,739.07
Investments 10,984.17 11,661.85 12,357.03 2,912.96 2,671.78
Net current assets
Total 27,557.68 17,869.06 16,414.11 7,267.68 6,157.20
Notes:
Book value of unquoted investments 10,946.41 11,641.60 12,320.60 2,537.00 2,219.94
Contingent liabilities 9,957.57 6,696.82 2,825.95 1,096.90 960.32
Profit loss account

Income
Expenses
Administrative expenses 117.93 75.21 128.86 177.02 62.45
Expenses capitalized - - - -6.56 -6.58
Cost of sales 12,585.98 10,643.29 11,827.12 10,733.91 6,620.98

Operating profit 528.90 905.09 846.46 1,088.50 873.37
Other recurring income 1,008.98 746.56 583.96 98.98 102.19
Adjusted PBDIT 1,537.88 1,651.65 1,430.42 1,187.48 975.56
Depreciation 150.64 166.18 138.98 133.20 128.23
Adjusted PBT 1,130.80 1,281.55 1,126.99 871.28 726.62
Tax charges 133.58 148.72 152.84 128.27 167.64
Adjusted PAT 997.22 1,132.83 974.15 743.01 558.98
Nonrecurring items -186.99 52.76 -37.50 33.82 -49.47
Other non-cash adjustments -32.27 50.84 14.98 7.22 5.63
Reported net profit 777.96 1,236.43 951.63 784.05 515.14
Earnings before appropriation 3,461.37 3,180.53 2,378.56 1,754.52 1,102.35
Equity dividend 315.15 247.97 283.40 223.40 69.84
Preference dividend - - - 0.05 0.22
Dividend tax 52.34 42.15 48.16 31.34 9.82

Acc LTD Balance Sheet: Sources of Funds

Uploaded by

Copyright:

Available Formats

Acc LTD Balance Sheet: Sources of Funds

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Acc LTD Balance Sheet: Sources of Funds

Uploaded by

Copyright:

Available Formats

ACC LTD

Equity share capital 187.94 187.88 187.83 187.48 184.72

Share application money 0.08 - 0.10 0.28 0.82

Preference share capital - - - - -

Reserves & surplus 5,828.20 4,739.85 3,964.78 2,955.16 1,951.21

Unsecured loans 16.92 32.03 40.38 50.20 121.30

Total 6,583.14 5,409.76 4,459.12 3,914.08 3,208.17

Gross block 6,826.27 5,835.67 5,464.07 4,816.25 4,628.64

Less : revaluation reserve - - - - -

Less : accumulated depreciation 2,667.98 2,365.97 2,149.35 1,893.76 1,722.29

Net block 4,158.29 3,469.70 3,314.72 2,922.49 2,906.35

Capital work-in-progress 2,156.21 1,602.86 649.19 558.42 290.95

Investments 1,475.64 679.08 844.81 543.09 333.80

Net current assets

Total net current assets -1,207.00 -341.88 -349.60 -110.86 -329.34

Miscellaneous expenses not written - - - 0.94 6.41

Total 6,583.14 5,409.76 4,459.12 3,914.08 3,208.17

Market value of quoted investments 19.58 11.87 43.11 13.59 67.28

Contingent liabilities 840.52 1,734.21 890.62 341.56 282.42

Number of equity sharesoutstanding (Lacs) 1877.40 1876.82 1876.24 1872.78 1845.08

Profit loss account

Manufacturing expenses 1,961.34 1,961.86 861.73 693.43 457.17

Personnel expenses 367.71 413.04 352.73 318.02 184.84

Selling expenses 1,393.87 1,377.31 1,279.48 1,148.03 726.22

Adminstrative expenses 530.88 514.33 622.70 356.99 201.91

Cost of sales 5,458.48 5,446.69 4,953.36 4,059.27 2,603.72

Operating profit 2,563.11 1,783.28 1,941.43 1,672.48 580.08

Other recurring income 136.17 211.59 142.24 89.57 45.43

Adjusted PBDIT 2,699.28 1,994.87 2,083.67 1,762.05 625.51

Financial expenses 84.30 39.96 73.87 75.19 66.19

Depreciation 342.09 294.18 305.43 254.61 164.64

Other write offs - - 1.55 6.24 6.46

Adjusted PBT 2,272.89 1,660.73 1,702.82 1,426.01 388.22

Tax charges 688.93 524.60 491.70 369.10 140.17

Adjusted PAT 1,583.96 1,136.13 1,211.12 1,056.91 248.05

Non recurring items 1.23 41.25 227.11 158.30 255.41

Other non cash adjustments 21.54 35.39 -0.16 14.55 46.93

Reported net profit 1,606.73 1,212.77 1,438.07 1,229.76 550.39

Earnigs before appropriation 4,084.64 3,277.66 2,687.01 1,696.73 851.07

Equity dividend 431.76 375.33 375.02 280.92 147.61

Dividend tax 73.38 63.79 63.74 39.40 20.70

Retained earnings 3,579.50 2,838.54 2,248.25 1,376.41 682.76

Accel Frontline Ltd. - Research Center

Equity share capital 22.51 22.51 22.51 22.51 17.33

Share application money - - - - -

Preference share capital - - - - -

Reserves & surplus 80.38 79.54 77.49 77.78 43.06

Unsecured loans - - - - 0.30

Total 146.98 136.03 134.15 149.72 110.17

Gross block 42.49 40.38 50.07 42.11 22.46

Less : revaluation reserve - - - - -

Less : accumulated depreciation 18.53 14.54 17.86 12.79 9.96

Net block 23.96 25.85 32.21 29.32 12.50

Capital work-in-progress 0.13 1.40 - 0.10 1.20

Investments 6.10 6.10 10.45 16.31 1.94

Net current assets

Total net current assets 116.79 102.67 91.49 103.99 94.53

Miscellaneous expenses not written - - - - -

Total 146.98 136.03 134.15 149.72 110.17