NAME – Gauri Salvi

CLASS - SYBMS MARKETING

ROLL NO.- 6189
SUBJECT - MANAGEMENT ACCOUNTING
TOPIC - BALANCE SHEET OF BHAD
ENGERNEERS
BALANCE SHEET OF MAR 19 MAR 20 Increase/ Percentage%
MINDTREE (in Rs. Cr.) Decrease
EQUITIES AND
LIABILITIES

SHAREHOLDER'S
FUNDS

Equity Share Capital 164.20 164.60 0.4 0.24%

Reserves and Surplus 3,141.80 2,992.00 (149.8) (4.77%)

TOTAL 3,306.00 3,156.60 (149.4) (4.52%)

SHAREHOLDERS
FUNDS

NON-CURRENT
LIABILITIES

Long Term Borrowings 0.00 0.00 0.00 0.00

Deferred Tax Liabilities 0.00 0.00 0.00 0.00

[Net]

Other Long Term 17.40 676.20 658.8 3786.2

Liabilities

Long Term Provisions 0.00 0.00 0.00 0.00

TOTAL NON- 17.90 676.20 658.3 3677.6

CURRENT
LIABILITIES

CURRENT
LIABILITIES
Short Term Borrowings 0.00 0.00 0.00

Trade Payables 213.10 258.70 45.6 21.39%

Other Current Liabilities 502.10 892.60 390.5 77.78%

Short Term Provisions 139.90 172.40 32.5 23.23%

TOTAL CURRENT 855.10 1,323.70 468.6 54.80%

LIABILITIES

TOTAL CAPITAL 4,179.00 5,156.50 977.5 23.39%

AND LIABILITIES

ASSETS

NON-CURRENT
ASSETS

Tangible Assets 375.70 860.10 484.4 128.9%

Intangible Assets 591.00 548.90 (42.1) (7.12%)

Capital Work-In- 29.70 13.60 (16.1) (54.20%)

Progress

Other Assets 0.00 0.00 0.00 0.00

FIXED ASSETS 996.40 1,422.60 426.2 42.78%

Non-Current 121.60 82.00 (39.6) (32.56%)

Investments

Deferred Tax Assets 38.80 183.50 144.7 372.93%

[Net]

Long Term Loans And 67.50 45.70 (21.8) (32.30%)

Advances

Other Non-Current 188.90 169.30 (19.6) (10.37)

Assets

TOTAL NON- 1,413.20 1,903.10 489.9 34.67%

CURRENT ASSETS

CURRENT ASSETS

Current Investments 683.60 694.40 10.8 1.58%

Inventories 0.00 0.00 0.00 0.00

Trade Receivables 1,335.60 1,438.90 103.3 7.73%

Cash And Cash 254.70 585.50 330.8 129.88%

Equivalents

Short Term Loans And 12.30 9.90 (2.4) (19.51%)

Advances

Other Current Assets 479.60 524.70 45.1 9.40%

TOTAL CURRENT 2,765.80 3,253.40 487.6 17.63%

ASSETS

TOTAL ASSETS 4,179.00 5,156.50 977.5 23.39%

The Balance Sheet Ratios to be calculated are:
1) Current Ratio for the year 2019 = Current assets

Current liabilities

Current Ratio for the year 2020 = 2,765.80 = 3.23:1

855.10

Current Ratio for the year 2020 = 3,253.40 = 2.46:1

1,323.70

2) Proprietary Ratio = proprietors fund * 100

Total assets

Proprietors fund for 2019 = equity shares, reserves & surplus

= 3,306.00 * 100 = 79.11:1

4,179.00
Proprietors fund for 2020 = 3,156.60 * 100 = 61.21:1
5,156.50

3) Debt - Equity Ratio = Debt(borrowed)

Equity(owner’s)

Debt equity ratio for 2019 = 0.00 = 0.00

3,306.00

Debt equity ratio for 2020 = 0.00 = 0.00

3,156.60