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  • Common Sized Balance Sheet As at 31st December, 2018: Acc Limited

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    Vandita Khudia
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    The common sized balance sheet shows ACC Limited's financial position as of December 31, 2018 and 2017. In 2018, shareholders' equity was 99.81% of total funds, with the remaining 0.19% from long-term loans. Fixed assets comprised 70.69% of total funds, with current assets at 27.13%. The common sized profit and loss statement shows ACC Limited's financial performance in 2018 and 2017. In 2018, net sales were 100% of total income, with other income comprising the remaining 0.94%. Total expenditure was 86.19% of income, resulting in net profit of 10.18% of income. The common sized balance sheet and profit and loss statement analyze ACC

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    The common sized balance sheet shows ACC Limited's financial position as of December 31, 2018 and 2017. In 2018, shareholders' equity was 99.81% of total funds, with the remaining 0.19% from long-term loans. Fixed assets comprised 70.69% of total funds, with current assets at 27.13%. The common sized profit and loss statement shows ACC Limited's financial performance in 2018 and 2017. In 2018, net sales were 100% of total income, with other income comprising the remaining 0.94%. Total expenditure was 86.19% of income, resulting in net profit of 10.18% of income. The common sized balance sheet and profit and loss statement analyze ACC

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    Download as docx, pdf, or txt
    17 views6 pages

    Common Sized Balance Sheet As at 31st December, 2018: Acc Limited

    Uploaded by

    Vandita Khudia
    The common sized balance sheet shows ACC Limited's financial position as of December 31, 2018 and 2017. In 2018, shareholders' equity was 99.81% of total funds, with the remaining 0.19% from long-term loans. Fixed assets comprised 70.69% of total funds, with current assets at 27.13%. The common sized profit and loss statement shows ACC Limited's financial performance in 2018 and 2017. In 2018, net sales were 100% of total income, with other income comprising the remaining 0.94%. Total expenditure was 86.19% of income, resulting in net profit of 10.18% of income. The common sized balance sheet and profit and loss statement analyze ACC

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as docx, pdf, or txt
    of 6

    Common sized Balance sheet as at 31st December, 2018

    ACC LIMITED

    2018 2017
    (Rs. Crore) Common Size %age (Rs. Crore) Common Size %age

    Sources of Fund
    Shareholder's Fund
    Share Capital 187.99 1.79 187.99 1.99
    Reserves & Surplus 10339.67 98.21 9177.47 97.38
    10527.66 100 9365.46 99.37
    Loan Fund
    Secured Loan 0 0 59.17 0.63
    Unsecured Loan 0 0 0 0
    TOTAL 10527.66 100 9424.63 100

    Application of Fund
    Fixed Asset
    Gross Block 8866.45 84.22 8473.55 89.91
    (-) Acc. Depreciation 1817.02 17.26 1232.53 13.08
    Net Block 7049.43 66.96 7241.02 76.83
    Capital Work in
    392.16 3.73 261.72 2.78
    Progress
    7441.59 70.69 7502.74 79.61
    Investments 230.15 2.19 230.15 2.44
    Current Assets,
    Loans and Advances
    Inventories 1678.56 15.94 1403.95 14.90
    Sundry Debtors 868.26 8.25 668.2 7.09
    Cash and Bank 3000.33 28.50 2695.4 28.60
    Loans and Advances 2806.16 26.66 2388.41 25.34
    8353.31 79.35 7155.96 75.93
    Less: Current
    Liabilities and
    Provisions
    Current Liabilities 5330.57 50.63 5271 55.93
    Provisions 166.82 1.58 193.22 2.05
    5497.39 52.22 5464.22 57.98
    Net Current Assets 2855.92 27.13 1691.74 17.95
    TOTAL 10527.66 100 9424.63 100
    Common sized Balance sheet as at 31st December, 2018
    AMBUJA CEMENT LIMITED

    2018 2017

    (Rs. Crore) Common Size %age (Rs. Crore) Common Size %age

    Sources of Fund
    Shareholder's Fund

    Share Capital 397.13 1.89 397.13 1.99

    Reserves & Surplus 20615.4 97.93 19576.08 97.89

    21012.53 99.81 19973.21 99.88

    Loan Fund

    Secured Loan 39.68 0.19 24.12 0.12

    Unsecured Loan 0 0 0.00

    TOTAL 21052.21 100 19997.33 100

    Application of Fund

    Fixed Asset

    Gross Block 7367.83 35.00 6900.88 34.51

    (-) Acc. Depreciation 1704.23 8.10 1178.89 5.90

    Net Block 5663.6 26.90 5721.99 28.61

    Capital Work in Progress 610.02 2.90 397.92 1.99

    6273.62 29.80 6119.91 30.60

    Investments 11813.76 56.12 11844.7 59.23

    Current Assets, Loans and Advances

    Inventories 1277.76 6.07 1052.5 5.26

    Sundry Debtors 470.26 2.23 307.97 1.54

    Cash and Bank 3329.97 15.82 3497.07 17.49

    Loans and Advances 2021.31 9.60 1804.69 9.02

    7099.3 33.72 6662.23 33.32

    Less: Current Liabilities and Provisions


    Current Liabilities 4004.89 19.02 4507.2 22.54

    Provisions 129.58 0.62 122.31 0.61

    4134.47 19.64 4629.51 23.15

    Net Current Assets 2964.83 14.08 2032.72 10.16

    TOTAL 21052.21 100 19997.33 100

    Common sized Profit and Loss as at 31st December, 2018


     
      ACC LIMITED
     
    2018 2017
    (Rs. In (Rs. In
    Common Size %age Common Size %age
    Crore) Crore)
    INCOME:

    Sales Turnover 14801.35 100 14200.19 106.89

    Excise Duty 0 0.00 915.59 6.89

    NET SALES 14801.35 100 13284.6 100

    Other Income 138.5 0.94 131.65 0.99

    TOTAL INCOME 14939.85 100.94 13416.25 100.99

    EXPENDITURE:

    Manufacturing Expenses 7009.53 47.36 6165.42 46.41

    Material Consumed 3155.82 21.32 2733.96 20.58

    Cost of Goods Sold 10156.35 68.62 8899.38 66.99

    Administrative, Selling
    2591.37 17.51 2476.09 18.64
    and Other Expenses

    TOTAL EXPENDITURE 12756.72 86.19 11375.47 85.63


    Earning Before
    Depreciation, Interest 2183.13 14.75 2040.78 15.36
    and Tax
    Depreciation 599.64 4.05 640.12 4.82

    Earning Before Interest


    1583.49 10.70 1400.66 10.54
    and Tax

    Interest 89.2 0.60 102.3 0.77

    Earning Before Tax 1494.29 10.10 1298.36 9.77


    Current Tax 457.57 3.09 352.65 2.65

    Tax adjustment for


    -500.63 -3.38 0.00 0.00
    earlier years

    Deffered Tax 32.55 0.22 32.9 0.25

    Total Tax -10.51 -0.07 385.55 2.90

    Earning After Tax 1506.63 10.18 915.45 6.89

    Common sized Profit and Loss as at 31st December, 2018


     
      AMBUJA CEMENT LIMITED
     
    2018 2017
    (Rs. In Crore) Common Size %age (Rs. In Crore) Common Size %age

    INCOME:
    Sales Turnover 11356.76 100 10455.92 99.99
    Excise Duty 0 0.00 -1.18 -0.01
    NET SALES 11356.76 100 10457.1 100.00
    Other Income 374.98 3.30 359.09 3.43
    TOTAL INCOME 11731.74 103.30 10816.19 103.43
    EXPENDITURE:
    Manufacturing Expenses 2549.69 22.45 2233.07 21.35
    Material Consumed 1651.37 14.54 1511.01 14.45
    Cost of Goods sold 4201.06 36.99 3744.08 35.80

    Administrative, Selling
    5264.24 46.35 4405.45 42.13
    and Other Expenses

    TOTAL EXPENDITURE 9465.3 83.35 8516.96 81.45


    Earning Before
    Depreciation, Interest 2266.44 19.96 2299.23 21.99
    and Tax
    Depreciation 548.09 4.83 572.92 5.48

    Earning Before
    1718.35 15.13 1726.31 16.51
    Interest and Tax

    Interest 82.33 0.72 107.19 1.03


    Earning Before
    exceptional items and 1636.02 14.41 1619.12 15.48
    Tax
    Exceptional items 129.95 1.14 0 0.00

    Earning Before Tax 1506.07 13.26 1619.12 15.48

    Current Tax 478 4.21 412 3.94

    Tax adjustment for


    -372.01 -3.28 -24.12 -0.23
    earlier years
    Deffered Tax -86.93 -0.77 -18.33 -0.18
    Total Tax 19.06 0.17 129.92 1.24

    Earning After Tax 1487.01 13.09 1249.57 11.95

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