Financial Statement Analysis
ABC Ltd
Balance Sheet as on Dated 31.12.2007
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Liabilities Assets
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Amount Amount
Capital 80,000 Fixed Assets
Retained Earnings 1,90,000 Plant & Equipments 3,00,000
Long Term Liabilities Long Term Deposits
Bonds 2,50,000 Marketable Securities 20,000
Current Liabilities Current Assets
Accounts Payable 75,000 Cash 25,000
Outstanding Expenses 30,000 Account Receivable 1,60,000
Stocks (Inventory) 1,20,000
Total: 6,25,000 6,25,000
ABC Ltd
Balance Sheet as on Dated 31.12.2008
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Liabilities Assets
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Notes Amount Notes Amount
Capital 80,000 Fixed Assets
Retained Earnings 1 2,45,000 Plant & Equipments 2 3,20,000
Long Term Liabilities Long Term Deposits
Bonds Payable 175,000 Marketable Securities 3 12,500
Notes Payable 35,000
Current Liabilities Current Assets
Accounts Payable 80,000 Cash 22,500
Accrued Expense 22,500 Account Receivable 1,65,000
Stocks (Inventory) 1,17,500
Total: 6,37,500 6,37,500
Notes 1
Retained earnings (2007) 190,000
Net Income (2008) 125,000
Dividend paid (2008) (70,000)
245,000
Notes 2
Additional Plant purchase 50,000
Cash Paid 15,000
For remaining amount 35,000
issued Notes Payable for 5 years
Note 3
Marketable Securities 20,000
Sold in 2008 7,500
12,500
ABC Ltd.
Cash Flow Statement for the year Ended 31.12.2008
Notes Rs.’000
Net Income 125,000
Adjustment of Non Cash Items
Depreciation 30,000
155,000
Less: Other Income 1 (10,000)
Operating Profit Before working capital changes 145,000
Working Capital Changes
Reduction in stock 2,500
Increase in Accounts Receivable (5,000)
Increase in Accounts Payable 5,000
Decrease in outstanding expenses (7,500)
Proceeds of
2,500
Net Cash Flow from Operating activities 147,500
Cash Flow from investing activities
Purchase of Fixed assets (Plant) 2 (15,000)
Receipts from sales of security 10,000
Net Cash Flow from Investing activities (5,000)
Cash Flow from financing activities
Dividend Paid (70,000)
Decrease in Long Term Borrowings (75,000)
Net Cash Flow from Financing activities (145,000)
Net Increase / (Decrease) in Cash & Cash
Equivalents during the Year (2,500)
O/B of Cash and Cash Equivalents 25,000
C/B of Cash and Cash Equivalents 22,500
Notes 1
| Marketable Securities Account Code………… | |||
| Particulars | Amount Dr. (Rs.) | Particulars | Amount Cr. (Rs.) |
| O/B To Proceeds of Sales of Security | 20,000 10,000 | By Cash C/B | 17,500 12,500 |
| Total: | 30,000 | | 30,000 |
Notes 2
| Plant & Equipment (WDV) Account Code………… | |||
| Particulars | Amount Dr. (Rs.) | Particulars | Amount Cr. (Rs.) |
| O/B To Cash To Notes Payable | 300,000 15,000 35,000 | By Depreciation C/B | 30,000 320,000 |
| Total: | 300,000 | | 300,000 |
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