ABC PVT LTD

Standalone Balance Sheet as at March 31,2022

Particulars

ASSESTS
Non-current assets
Property, Plant and Equipment
Capital work-in-progress
Deffered Tax (Net)
Income Tax Assets (Net)
Total Non Current Assets

Current assets
Inventories
Financial Assets
Trade Receivables
Cash & Cash Equivalents
Bank Balance other than
Other Current Fnancial Assets
Other Current Assets
Total Current Assets

Total Assets

EQUITY AND LIABILITY

EQUITY
Equity Share Capital
Other Equity
Total Equity

LIABILITIES
Non Current Libility
Financial Liabilities
Borrowings
Trade Payables
Long Term Provisions
Deffered tax Liabilities (net)
Total Non Current Liabilities

Current Liailities
Financial Liabilities
Trade Payables
a) Total Outstanding dues of micro enterprises and small enterprises
b) Total outstanding dues of creators otherthan micro enterprises and small enterprises
Other Current Financial Liabilities
Other Current Liabilities
Short Term Provisions
Total Current Liabilities

Total Equity & Liabilities

Mar31,2019 Mar31,2020 Mar31,2021 Mar31,2022

345,373.00 803,192.00 1,493,605.00 1,825,798.00

345,373.00 803,192.00 1,493,605.00 1,825,798.00

162,414.00 292,345.00 324,828.00 799,320.00

225,435.00 901,740.00 150,290.00 476,909.00

2,491,503.00 791,579.00 1,840,882.00 699,700.00
500,000.00

31,699.00 139,475.00 158,494.00 219,225.00

2,911,051.00 2,125,139.00 2,474,494.00 2,695,154.00

3,256,424.00 2,928,331.00 3,968,099.00 4,520,952.00

500,000.00 500,000.00 500,000.00 1,000,000.00

(461,130.00) (5,000.00) (37,014.00) 43,033.00
38,870.00 495,000.00 462,986.00 1,043,033.00

2,291,500.00 1,362,000.00 2,270,000.00 1,630,000.00

256,500.00 538,650.00 135,000.00 183,710.00

2,548,000.00 1,900,650.00 2,405,000.00 1,813,710.00

99,409.00
139,702.00 116,418.00 569,929.00
532,121.00 324,011.00 768,730.00 773,090.00
53,222.00 42,421.00 91,020.00 302,325.00
84,210.00 26,548.00 26,100.00 32,450.00
 669,553.00 532,682.00 1,101,677.00 1,677,794.00

3,256,423.00 2,928,332.00 3,969,663.00 4,534,537.00

ABC PVT LTD
Standalone Balance Sheet as at March 31,2022

Particulars Mar31,2019 Mar31,2020

Income
Revenue From Operations 5,523,012.00 5,239,020.00
Other Income 213,131.00 43,211.00
Total Income 5,736,143.00 5,282,231.00

Expenses
Purchase of Stock-in-Trade 4,818,360.00 3,968,020.00
Changes in inventories of stock in trade (232,112.00) (204,211.00)
Employee benefits Expense 564,692.00 513,356.00
Finance Cost 468,763.00 133,519.00
Depreciation and Amortization 119,081.00 122,312.00
Other Expenses 458,489.00 293,105.00
Total Expenses 6,197,273.00 4,826,101.00

Profit Before exceptional item & Tax (461,130.00) 456,130.00

Exceptional Items
Mar31,2021 Mar31,2022

8,417,146.00 10,021,643.00
138,000.00 236,000.00
8,555,146.00 10,257,643.00

7,055,735.00 7,721,852.00
(324,828.00) (474,492.00)
855,594.00 1,090,570.00
256,640.00 327,860.00
234,587.00 562,807.00
509,432.00 948,998.00
8,587,160.00 10,177,595.00

(32,014.00) 80,048.00
Particulars 2019 2020
Revenue
Net Sales 5,523,012.00 5,239,020.00
-5%
Cost of Goods Sold 4,586,248.00 3,763,809.00
-18%
Gross Profit 936,764.00 1,475,211.00
Operating expenses
Selling,general and administrative (Payroll) 564,692.00 513,356.00
-9%
Other Operating Expense 458,489.00 293,105.00
-36%
Total Operating Expenses 1,023,181.00 806,461.00
EBITDA (86,417.00) 668,750.00
Depreciation & amortization 119,081.00 122,312.00
3%
Other Income 213,131.00 43,211.00
-80%
EBIT 7,633.00 589,649.00
Interest
Interest Expense (Debt) 468,763.00 133,519.00
-72%
EBT (461,130.00) 456,130.00
Income Tax expense 0 0
Net Income (Adjusted) (461,130.00) 456,130.00
 2021 2022 Particulars 2019
Revenue
8,417,146.00 10,021,643.00 Net Sales 100%
61% 19% 25%
6,730,907.00 7,247,360.00 Cost of Goods Sold 83%
79% 8%
1,686,239.00 2,774,283.00 Gross Profit 17%
Operating expenses
855,594.00 1,090,570.00 Selling,general and administrative (Payr 10%
67% 27%
509,432.00 948,998.00 Other Operating Expense 8%
74% 86%
1,365,026.00 2,039,568.00 Total Operating Expenses 19%
321,213.00 734,715.00 EBITDA -2%
234,587.00 562,807.00 Depreciation & amortization 2%
92% 140%
138,000.00 236,000.00 Other Income 4%
219% 71%
224,626.00 407,908.00 EBIT 0%
Interest 0%
256,640.00 327,860.00 Interest Expense (Debt) 8%
92% 28%
(32,014.00) 80,048.00 EBT -8%
0 0 Income Tax expense 0%
(32,014.00) 80,048.00 Net Income (Adjusted) -8%
2020 2021 2022

100% 100% 100%

72% 80% 72%

28% 20% 28%

10% 10% 11%

6% 6% 9%

15% 16% 20%

13% 4% 7%
2% 3% 6%

1% 2% 3%

11% 3% 4%
0% 0% 0%
3% 3% 3%

9% 0% 1%
0% 0% 0%
9% 0% 1%
Type of Ratio 2019 2020 2021 2022 Sparklines
Liquidity Ratio
Current Ratio
Quick Ratio
Cash Ratio

Sales
COGS
Purchase

Turnover Ratios
Receivable Turnover
Inventory Turnover
Asset Turnover
Payable Turnover

Days 365
Debtor Days
Inventory Days