COMPARATIVE STATEMENT OF PROFIT AND LOSS

OF ULTRATECH CEMENT FOR THE YEARS ENDED 2020 & 2021

Particulars Note no. 31-03-2021 31-03-2020 Absolute % increase/

change decrease

1 Revenue from operations 42,677 40,033 2644 6.60%

2 Add: other income 788 726 62 8.54%
3 Total Revenue 43465 40759 2706 5.19%
4 Less: Expenses
Cost of materials consumed 5175 4960 215 4.33%
Changes in inventories 426 (362) 788 217.68 %
Employee benefit expenses 2181 2336 (155) -6.63%
Finance costs 1259 1704 (445) -26.11%
Depreciation & amortisation 2434 2454 (20) -0.81%
Other expenses 22526 22814 (288) -1.26%
Total Expenses 34001 33906 95 0.28%
5 Profit before tax 9464 6853 2611 38.10%
6 Less: Tax
Current Tax 1415 915 500 54.64%
Deferred Tax 1138 (1154) 2472 214.21%
7 Profit after tax 6911 7092 (181) -2.55%

COMMON SIZE STATEMENT OF PROFIT AND LOSSOF ULTRATECH CEMENT

FOR THE YEAR ENDED 2020 & 2021

Particulars Note no. Absolute amounts % Of revenue from

operations
31.03.2021 31.03.2020 31.03.2021 31.03.2020
1 Revenue from 42,677 40,033 100% 100%
operations
2 Add: other income 788 726 1.85% 1.81%
3 Total Revenue 43465 40759 101.84% 101.81%
4 Less: Expenses
Cost of materials 5175 4960 12.12% 12.38%
consumed
Changes in inventories 426 (362) 1% -0.9%
Employee benefit 2181 2336 5.11% 5.83%
expenses
Finance costs 1259 1704 2.95% 4.26%
Depreciation & 2434 2454 5.70% 6.12%
amortisation
 Other expenses 22526 22814 52.78% 56.98%
Total Expenses 34001 33906 79.67% 84.69%
5 Profit before tax 9464 6853 22.17% 17.11%
6 Less: Tax
Current Tax 1415 915 3.31% 2.28%
Deferred Tax 1138 (1154) 2.66% -2.88%
7 Profit after tax 6911 7092 16.19% 17.71%