PROFIT AFTER TAX (PAT)

&
SOURCES OF FUNDS
 TEAM MEMBERS

ASHWATHY GOPINATH 125

MEENU GUPTA 133
KIRTHANA KUMARVEL 141
SUNEET NAIR 149
SACHIN PATIL 157
ABHISHEK SINGH 165
AMEY TILVE 174
HEMAKSHI KANTHARIA 182
PROFIT AFTER TAX (PAT)
•Profit After Tax

•Add: Opening Balance of Profit

•Profit Available for Appropriations

•Less: Proposed Dividend

•Less: Transfer to General Reserve

•Profit c/f to Balance sheet

SOURCES OF FUNDS
Shareholders fund

• Equity share capital

• Preference share capital

RESERVES & SURPLUS

•Capital Reserves
•debentures and redemption reserves
•Revenue reserves
•Revaluation reserves
•Surplus in statement of P&L account
•Tax reserves
LOAN FUNDS

Secured loans
 Debenture
 Loan from bank

Unsecured Loan
 Loan from A Ltd.
 ESSAR STEEL LTD. - RESEARCH CENTER

Sources of funds
Mar ' 10 Mar ' 09 Mar ' 08 Mar ' 07 Mar ' 06
Owner's fund
Equity share capital 2,213.73 1,140.48 1,140.48 1,140.48 581.17
Share application 33.53
money
Preference share 43.60 43.60
capital 43.60 246.52 2,204.12

Reserves & surplus 6,838.70 3,554.28 3,447.25 3,080.95 1,246.18

Loan funds

Secured loans 16,596.35 6,317.62 5,383.11 6,533.32 7,355.20

Unsecured loans 1,590.89 993.77 733.47 409.92 650.46
Total 27,316.80 12,049.75 10,747.91 11,411.19 12,037.13
 APPLICATIONS OF FUNDS
FIXED ASSETS Mar ' 10 Mar ' 09 Mar ' 08 Mar ' 07 Mar ' 06
Gross block 16,329.22 15,367.85 14,688.87 13,554.19 10,447.54
Less : depreciation 7,045.54 6,239.03 5,414.98 4,664.60 4,049.09
Net block 9,283.68 9,128.82 9,273.89 8,889.59 6,398.45
Capital work-in-progress 14,492.20 549.61 575.12 1,107.78 2,887.36
Investments 492.79 791.31 515.22 433.43 182.97
Net current assets

Current assets, loans & adv. 7,970.52 5,465.23 4,829.42 5,592.66 5,229.78
Less : current liabilities &
provisions 4,922.39 3,885.22 4,445.74 4,612.27 2,661.43

Total net current assets 3,048.13 1,580.01 383.68 980.39 2,568.35

Total 27,316.80 12,049.75 10,747.91 11,411.19 12,037.13