In the 'worksheet' tab, you will find 6 tables as you scroll to the right.

1. Trial Balance
2. Notes to Accounts
3. Balance Sheet
4. Profit and Loss statement
5. Cashflow statement
6. Ratios

Based on the trial balance, fill the entries in Table No.2,3,4,5.

Please enter your inputs the cells filled with grey.

Make sure that in all the tables, you enter the cell address from relevant line elements from trial balance.
For ex: If you have to fill D55(Notes to accounts) instead of filling '47597.69' from E25, use the formula '=+E25'
This will ensure the entire sheet is dynamic.

All the best!

 KTC LIMITED
CIN OF KTC LTD
REGISTERED OFFICE: Registered Address Of KTC L
Trial Balance
In ₹ Lakhs, except number of shares which are reflected in thousands pe
S.No
1
2
3
4
5
6
7
8
9
11
12
13
14
15
16
17
19
20
21
22
23
25
26
27
28
29
31
32
34
35
36
37
38
39
40
41
42
43
44
45
46
47
Total
 Notes To Accounts
In ₹ Lakhs, except number of shares which are reflected in thousands pe
S.No

7
 KTC LIMITED
CIN OF KTC LTD
REGISTERED OFFICE: Registered Address Of KTC LTD
Trial Balance
In ₹ Lakhs, except number of shares which are reflected in thousands per share amount
Particular
Property, Plant and Equipment
Capital Work-in-Progress
Investment Property
Goodwill
Other Intangible Assets
Other Intangible Assets Under Development
Right of Use Assets
Non-Current Investments
Loan
Other Non-Current Assets
Inventories
Current Investments
Trade Receivables
Cash and Cash Equivalents
Other Bank Balances
Short Term Loans and Advances
Other Current Assets
Equity Share Capital
Reserve and Surplus
Long Term Borrowings
Lease Liabilities
Short Term Provisions
Deferred Tax Liabilities (Net)
Short Term Borrowings
Total Outstanding Dues of Micro Enterprises and Small Enterprises
Total Outstanding Dues of Creditors Other Than Micro Enterprises and Small Enterprises
Other Financial Liabilities
Other Current Liabilities
Current Tax Liabilities (Net)
Revenue From Operation
Other Income
Cost of Materials Consumed
Purchases of Stock-in-Trade
Changes in Inventories of Finished Goods, By-Products and Work in Progress
Excise Duty
Employee Benefits Expenses
Finance Costs
Depreciation and Amortisation Expenses
Other Expenses
Exceptional Items
Current Tax Expenses
Deferred Tax Expenses
Total
 Notes To Accounts
In ₹ Lakhs, except number of shares which are reflected in thousands per share amount
Particular
Reserve and Surplus
Reserve and Surplus Opening Balance
Add: Profit for the Year
Total

Other Long Term Liability

Lease Liability
Other Financial Liabilities
Total

Other Current Liability

Other Current Liabilities
Current Tax Liabilities (Net)
Total

Intangible Assets
Goodwill
Other Intangible Assets
Other Intangible Assets Under Development
Total

Other Non-Current Assets

Investment Property
Right of Use Assets
Loan
Other Non-current Assets
Total

Cash and Bank Balances

Cash and Cash Equivalents
Other Bank Balances
Total

Other Expenses
Excise Duty
Other Expenses
Total
 KTC L
CIN OF
Of KTC LTD REGISTERED OFFICE: Re
STANDALONE BALANCE SH
usands per share amount In ₹ Lakhs, except number of shares which
Amount Dr Amount Cr
20,491.32
Particulars
1,681.47
352.26 I. EQUITY AND LIABILITIES
577.20
2,037.42 1 Shareholder's Fund
15.13 (a)
715.91 (b)
16,363.55
4.07 2 Share Application Money Pending Allotm
4,819.97
10,593.90 3 Non-Current Liabilities
16,357.07 (a)
2,321.33 (b)
206.88 (c)
3,624.38
5.95 4 Current Liabilities
2,093.93 (a)
1,242.80 (b)
47,597.69
3.28
320.13
265.42
1,621.13 (c )
1.26 (d)
137.50
4,213.76
1,883.17
5,446.16 II. ASSETS
776.13
70,251.28 (1) Non-Current Assets
2,437.61 (a) Property, Plant and Equipment and Intangible A
19,809.83 (i)
9,109.85 (ii)
- 39.50 (iii)
4,208.01 (b) Non-Current Investments
3,569.46 (c ) Deferred Tax Assets (Net)
41.81 (d) Other Non-Current Assets
1,662.73
9,649.16 (2) Current Assets
- 72.87 (a) Current Investments
6,025.32 (b) Inventories
- 28.22 (c) Trade Receivables
136,197.32 136,197.32 (d) Cash and Bank Balances
(e ) Short Term Loans and Advances
 (f) Other Current Assets
usands per share amount
Amount Total Amount

47,597.69 As per our report of even date attached.

18,753.31
66,351.00 For
Chartered Accountants
Firm's Registration Number -
320.13
1,883.17
2,203.30 (CA )
Membership No.
Partner/Proprietor
5,446.16
776.13 Place:
6,222.29 Dated
:

577.20
2,037.42
15.13
2,629.75

352.26
715.91
4.07
4,819.97
5,892.21

206.88
3,624.38
3,831.26

4,208.01
9,649.16
13,857.17
 KTC LIMITED
CIN OF KTC LTD
REGISTERED OFFICE: Registered Address Of KTC LTD
STANDALONE BALANCE SHEET AS AT 31ST MARCH, 2023
In ₹ Lakhs, except number of shares which are reflected in thousands per share amount

Particulars Note As at 31st March,

No. 2023
EQUITY AND LIABILITIES

Shareholder's Fund
Share Capital 1,242.80
Reserve and Surplus 1 66,351.00

Share Application Money Pending Allotment

Non-Current Liabilities
Long Term Borrowings 3.28
Deferred Tax Liabilities (Net) 1,621.13
Other Long Term Liabilities 2 2,203.30

Current Liabilities
Short Term Borrowings 1.26
Trade Payables:
(A) Total Outstanding dues of Micro Enterprise and 137.50
Small Enterprise
(B) Total Outstanding dues of Creditors Other than 4,213.76
Micro Enterprise and Small Enterprise
Other Current Liabilities 3 6,222.29
Short Term Provisions 265.42

Total Liabilities 82,261.74

Non-Current Assets
Property, Plant and Equipment and Intangible Assets
Property, Plant and Equipments 20,491.32
Intangible Assets 4 2,629.75
Capital Work-in-Progress 1,681.47
Non-Current Investments 16,363.55
Deferred Tax Assets (Net)
Other Non-Current Assets 5 5,892.21

Current Assets
Current Investments 16,357.07
Inventories 10,593.90
Trade Receivables 2,321.33
Cash and Bank Balances 6 3,831.26
Short Term Loans and Advances 5.95
 Other Current Assets 2,093.93

Total Assets 82,261.74

r our report of even date attached.

For and on behalf of the Board of Directors

ered Accountants
s Registration Number -

Name Of Director
ership No. Director
r/Proprietor DIN OF Director
 KTC LIMITE
TC LTD CIN OF KTC L
H, 2023 STANDALONE PROFIT AND LOSS ACCOUNT FOR
ds per share amount In ₹ Lakhs, except number of shares which are re
(Rs.)
Particulars
As at 31st March,
2022
I. Revenue From Operations

II. Other Income

1,232.33
47,597.69 III. Total Revenue( I+II)

IV. Expenses:
Cost of Materials Consumed
Purchase of Traded Goods
4.54
1,667.14 Changes in Inventories of Finished Goods, By-Products and Wo
356.29 Employee Benefits Expense
Finance Costs
Depreciation and Amortisation Expense
0.74 Other Expenses

100.96 Total Expenses (IV)

4,122.44 Exceptional Item
V. Profit Before Tax ( III-IV)

7,198.35 VI. Tax Expense

242.47 Current Tax
Deferred Tax
62,522.95 Income Tax Relating to Earlier Years
VII. Profit for the Year

VIII. Earnings per Equity Share (Nominal Value per Share R

- Basic (Rs.)
- Diluted (Rs.)
6,989.60
3,321.10 As per our report of even date attached.
2,442.34
16,021.52 For
Chartered Accountants
Firm's Registration Number -

11,624.95 (CA )
9,997.77 Membership No.
1,952.50 Partner/Proprietor
3,877.94
5.06 Place:
 6,290.17 Dated:

62,522.95

half of the Board of Directors

Name Of Director
Director
DIN OF Director
 KTC LIMITED
CIN OF KTC LTD
D LOSS ACCOUNT FOR THE YEAR ENDED 31ST MARCH, 2023
shares which are reflected in thousands per share amount In ₹ La
Note Amount
Particulars
No. 31st March, 2023

70,251.28 1

2,437.61

72,688.89

19,809.83
9,109.85

d Goods, By-Products and Work-in-Progress (39.50)

3,569.46
41.81
1,662.73
7 13,857.17

48,011.35 i
- 72.87
24,750.41 2

6,025.32
- 28.22 ii

18,753.31
3
Nominal Value per Share Rs. /-)
15.09
15.09
iii

For and on behalf of the Board of Directors

As per our report

For
Name Of Director Chartered Accoun
Director Firm's Registratio
DIN OF Director

(CA )
Membership No.
Partner/Proprietor

Place:
Date
d:
 KTC LIMITED
CIN OF KTC LTD
STANDALONE CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST MARCH,
In ₹ Lakhs, except number of shares which are reflected in thousands per sh
Particulars

Cash Flow From Operating Activities

Net Profit After Depreciation but Before Tax
Adjustment For Non Cash Expense
Depreciation
Adjustment in the Working Capital
Short Term Borrowing
Trade Payable
Other Current Liability
Short Term Provision
Current Investment
Inventory
Trade Receivable
Deferred Tax Liabilities (Net)
Short Term Loan
Other Current Assets
Current Tax
Net Cash Flow From Operating Activity

Cash Flow from Investing Activities

Purchase of PPE
Non-Current Assets
Long term Loan and Advances
Net Cash Flow From Investing Activity

Cash Flow from Financing Activities

Long Term Borrowing
Other Long Term Liabilities
Share Capital
Net Cash Flow From Financing Activity

Net Cash Flow(i+ii+iii)

Opening Balance of Cash and Cash Equivalent
Closing Balance of Cash and Cash Equivalent
As per our report of even date attached.

Chartered Accountants
Firm's Registration Number -
Membership No.
Partner/Proprietor
NDED 31ST MARCH, 2023 Categorisation
thousands per share amount
Note Year Ended 1
No. 31st March, 2023

24,750.41

1,662.73 2

1.26
4,351.26
5,446.16
265.42
16,357.07 3
10,593.90
2,321.33
1,621.13
5.95
2,093.93
6,025.32
75,495.87 4

20,491.32 5
4,819.97

25,311.29 6

3.28
2,203.30 7
1,242.80
3,449.38
8
104,256.54
3,877.94
108,134.48

For and on behalf of the Board 9

of Directors

10

Name Of Director
 Director
DIN OF Director 11

12

13

14

Should KT
 RATIO ANALYSIS
Particulars Ratio
CURRENT RATIO (In Times)
(Total Current Assets / Current Liabilities) 3.25

NET DEBT EQUITY RATIO(In Times)

(Net Debt/ Average Equity)
Net Debt = Long Term Borrowing
Equity = Equity Share Capital+ Reserve & Surplus 6.62
Average Equity =(Closing Balance of Equity + Opening Balance of Equity)/2

DEBT SERVICE COVERAGE RATIO (In Times)

EBIT/ Net Finance Charges 592.97
EBIT = Profit before taxes + Net Finance Charges
Net Finance Charge = Net Finance Cost

CURRENT LIABILITY RATIO ( In Times)

(Total Current Liabilities/ Total Liabilities) 0.13

TOTAL DEBTSBorrowings+
(Non-current TO TOTAL ASSET RATIO
Current Borrowings+Non-Current and Current
Lease Liabilities )/ Total Assets

DEBTORS TURNOVER RATIO ( In Times)

(Net Sales/Average
Average Account Receivable)
Account Receivable = (Closing Account Receivable + Opening Account
Receivable)/2

INVENTORY TURNOVER RATIO ( In Times)

COGS/Average Inventory 3.7538524
Average inventory=(Closing inventory+opening inventory)/2
NET PROFIT MARGIN(%)
(Net Profit after tax/ Turnover) 0.27

Turnover = Revenue From Operations

NET WORTH
(Equity Share Capital + Other Equity+ Hybrid Perpetual Securities)

RETURN ON EQUITY (%)

(Profit after Preference Dividend / Average Equity Shareholders)
Average Equity Shareholder = (Closing Share Capital + Opening Share Capital)/2
TRADE PAYABLES TURNOVER RATIO ( In Times)
(Purchases / Average Trade Payables)
Average Trade Payable = (Closing Trade Payable+ Opening Trade Payable)/2

NET CAPITAL TURNOVER RATIO ( In Times)

(Turnover / Average Working Capital) 18.99

RETURN ON CAPITAL EMPLOYED (%)

(Earning before Interest and Tax / Capital Employed) 0.53

RETURN ON INVESTMENT (%)

(Profit After Tax / Total Average Investment)

Should KTC consider to take the loan from LBMG Bank? Prov
ANALYSIS
Conclusions from the ratios
BMG Bank? Provide reasons for your answers
Total Current Asset 35,203.44
Current Liabilities 10,840.23

Net Debt 3.28

Equity 67,593.80
Average Equity 0.4957877374

EBIT 24,792.22
Net Finance Charge 41.81

Total Current Liabiliti 10,840.23

Total Liabilities 82,261.74

Non-current Borrowings
Current Borrowings
Non-Current and Current Lease Liabilities
Total Assets 82,261.74

COGS 19,809.83
Average inventory 5,277.20

Net profit after tax 18,753.31

Turnover 70,251.28
Turnover 70,251.28
Average working capi 3,699.19

EBIT 37,759.83
Capital employed 71,421.51
CL 10,840.23