Page 84 - MA - May 2017

CASE STUDY

Current liabilities/provisions. 12953.11 16778.81 3825.70
TOTAL (C) 25236.54 31395.90 6159.36
TOTAL LIABILITIES (A+B+C) 33007.34 42059.67 9052.33
D) CAPITAL INVESTMENT
Gross Fixed Assets 7922.61 12510.96 4588.35
Less: Accum. Depn. 4903.79 5213.30 309.51
Less: Revaluation Reserve 0.00 3711.85 3711.85
Net Fixed Assets 3018.82 3585.81 566.99
INVESTMENT 2161.07 1536.62 (624.45)
TOTAL (D) 5179.89 5122.43 (57.46)
E) CURRENT ASSETS
16836.37
Current Assets 15338.01
32174.39
Advances & Receivables 10884.28 2860.48 (8023.80)
Cash and Bank Balances 106.81 1902.37 1795.56
TOTAL (E) 27827.46 36937.24 9109.78
TOTAL ASSET ( D+E) 33007.35 42059.67 9052.33
NET WORKING CAPITAL(E-C) 2590.92 5541.34 2950.42
NET WORTH(A) 2185.58 2268.86 83.28
Current Ratio ( E ÷ C ) 1.10 1.18
Capital Employed (Net F.Asset + Net W.C.) 5609.74 9127.15
Debt Equity Ratio ( B ÷ A ) 2.56 3.70
“Finance is lifeblood of business only when it flows in the right direction”

FUNDS FLOW STATEMENT FOR THE YEAR 2015-16
2015-16
I) SOURCES OF FUNDS :
Rs. Lakh
A) Long Term Sources
Depreciation 309.51
Share Capital 12.53
Reserves & Surplus 10.99
Profit & Loss A/c(+/-) 59.76
Term loan 2338.80
Voluntary Deposits 546.38
Decrease in Investment 624.45
Total Long Term Sources 3902.42
B) Short Term Sources
Working Capital Loan 2333.66
Current liabilities/provisions. 3825.70
Decrease In Advances & Receivables 8023.80

84 The Management Accountant l May 2017 www.icmai.in