ACCOUNTING FOR MANAGEMENT ASSIGNMENT

TRENT WESTSIDE
Submitted to:-Dr. Dharini Raj Sisosdia
Balance sheet
Particulars 2023 2022 2021 Comparative Ratio Analysis
EQUITIES AND LIABILITIES
SHAREHOLDER'S FUNDS Ratio
Equity Share
35.55 35.55 35.55 Liquidity Ratio
Capital
Total Share
35.55 35.55 35.55
Capital Profitability Ratio
Reserves and
3,044.39 2,684.49 2,480.31 Leverage Ratio
Surplus
Total
Reserves and 3,044.39 2,684.49 2,480.31
Surplus Debt to Assest Ratio
Total
Shareholders 3,079.94 2,720.04 2,515.86
Funds Assest Turn Over Ratio
NON-CURRENT
LIABILITIES Current Ratio
Long Term
497.95 497.38 0
Borrowings
Other Long
Term 3,642.48 4,015.34 2,505.97
Liabilities
Long Term
56.14 18.55 11.51 Common size analysis
Provisions
Total Non-
Current 4,196.57 4,531.27 2,517.48
Liabilities Particulars
CURRENT LIABILITIES Total Share Capital
Short Term
0 0 0 Total Reserves and Surplus
Borrowings
Trade
643.65 314.18 219.59 Total Shareholders funds
Payables
Other Current
390.2 238.85 448.94 Non Current Liabilities
Liabilities
Short Term
10.76 7.81 5.2 Current Liabilities
Provisions

Total Current
1,044.61 560.84 673.73
Liabilities
Capital and Liabilities
Total Capital
And 8,321.12 7,812.15 5,707.07
Liabilities Fixed Assests
ASSETS Current Investment
NON-CURRENT ASSETS
Tangible
4,261.02 4,412.75 2,831.67 Trend Ratio Analysis
Assets
Intangible
77.74 67.7 63.47 Let's Take 2020 as Base year
Assets
Capital Work-
41.54 44.82 34.03 Particulars
In-Progress
Other Assets 27.13 27.85 28.11 Revenue
Fixed Assets 4,407.43 4,553.12 2,957.28 Gross Profit
Non-Current
1,191.79 1,282.19 1,114.61 Operating Income
Investments
Deferred Tax
154.03 122.53 108.01 Net Income
Assets [Net]
Long Term
Loans And 1.42 1.59 1.84
Advances
Other Non-
Current 340.7 248.04 210.12
Assets Analysis
Total Non-
Current 6,095.37 6,207.47 4,391.86 Revenue:
Assets
CURRENT ASSETS There's a consistent increase in revenue from 2021 to
Current
Investments
456.48 441.74 614.57 Notable growth: 2021 to 2022 and 2022 to 2023.
Inventories 1,336.88 822.45 394.57 Gross Profit:
Trade
Receivables
31.43 16.33 20.57 Similar to revenue, there's a consistent increase in gro
Cash And
Cash 78.86 74.38 66.92 Positive trend indicates effective cost management or
Equivalents
Short Term
Loans And 16.79 26.15 74.92 Operating Income:
Advances
OtherCurrentA
ssets
305.31 223.63 143.66 A substantial increase in operating income from 2021

Total Current
Assets
2,225.75 1,604.68 1,315.21 It's crucial to examine the components contributing to

Total Assets 8,321.12 7,812.15 5,707.07 Net Income:

OTHER ADDITIONAL
INFORMATION
A significant rise in net income from 2021 to 2023.
CONTINGENT LIABILITIES,
COMMITMENTS
However, the negative net income in 2022 is notewort
Contingent
Liabilities
234.61 145.29 116.95 Overall:
CIF VALUE OF IMPORTS The financial health appears robust in 2023, with posi
EXPENDITURE IN FOREIGN
EXCHANGE
It's recommended to investigate the negative net inco
Expenditure In
Foreign 411.28 187.02 88.43
Currency
REMITTANCES IN FOREIGN
CURRENCIES FOR
DIVIDENDS
Dividend
Remittance In
- - -
Foreign
Currency
EARNINGS IN FOREIGN
EXCHANGE
FOB Value Of
35.55 17.18 6.61
Goods
Other
- - -
Earnings
BONUS DETAILS
Bonus Equity
10.88 10.88 10.88
Share Capital
NON-CURRENT
INVESTMENTS
Non-Current
Investments
- - -
Quoted
Market Value
Non-Current
Investments
1,191.79 1,260.92 1,062.78
Unquoted
Book Value
CURRENT INVESTMENTS
Current
Investments
- - -
Quoted
Market Value
Current
Investments
456.48 393.5 555.12
Unquoted
Book Value

Column1 Column2 Column3 Column4

NCOME
Revenue
From
8,212.82 4,128.48 2,173.83
Operations
[Gross]
Less:
Excise/Sevice
615.12 310.21 162.03
Tax/Other
Levies
Revenue
From
7,597.70 3,818.27 2,011.80
Operations
[Net]
Other
Operating 117.49 62.46 35.73
Revenues
Total
Operating 7,715.19 3,880.73 2,047.53
Revenues
Other Income 411.7 278.97 204.24
Total
8,126.89 4,159.70 2,251.77
Revenue
EXPENSES

Purchase Of
4,727.95 2,328.24 854.87
Stock-In Trade

Changes In
Inventories Of
-512.35 -427.37 174.76
FG,WIP And
Stock-In Trade

Employee
Benefit 580.08 337.94 255.02
Expenses

Finance Costs 357.23 293.27 237.98

Depreciation
And
463.21 283.08 235.87
Amortisation
Expenses
Other
1,800.26 1,008.38 559.07
Expenses
Total
7,416.38 3,823.54 2,317.57
Expenses
 Mar-23 Mar-22 Mar-21

12 mths 12 mths 12 mths

Profit/Loss
Before
Exceptional,
710.51 336.16 -65.8
ExtraOrdinar
y Items And
Tax
Exceptional
0 -13.16 -6.34
Items
Profit/Loss
710.51 323 -72.14
Before Tax
Tax Expenses-Continued
Operations
Current Tax 167.43 87.28 0
Deferred Tax -11.4 -13.82 -14.55
Tax For
-0.09 -0.09 -6.57
Earlier Years
Total Tax
155.94 73.37 -21.12
Expenses
Profit/Loss
After Tax And
Before 554.57 249.63 -51.02
ExtraOrdinar
y Items

Profit/Loss
From
554.57 249.63 -51.02
Continuing
Operations
Profit/Loss
For The 554.57 249.63 -51.02
Period
Mar-23 Mar-22 Mar-21

12 mths 12 mths 12 mths

OTHER ADDITIONAL
INFORMATION
EARNINGS PER SHARE
Basic EPS
15.6 7.02 -1.44
(Rs.)
Diluted EPS
15.6 7.02 -1.44
(Rs.)
VALUE OF IMPORTED AND
INDIGENIOUS RAW
MATERIALS
STORES, SPARES AND
LOOSE TOOLS
DIVIDEND AND DIVIDEND
PERCENTAGE
Equity Share
39.1 42.66 35.55
Dividend
Tax On
0 0 0
Dividend
Equity
Dividend Rate 220 170 60
(%)
INCOME STATEMENT
Period End
Mar-23 Mar-22 Mar-21 Mar-20
Date
Revenue 8,242.02 4,498.02 2,592.96 3,485.98
Total
8,242.02 4,498.02 2,592.96 3,485.98
Revenue
Costof
Revenue 4,936.72 2,581.37 1,594.40 1,963.98
Total

Gross Profit 3,305.30 1,916.65 998.56 1,522.00

Selling/
General/
Admin 2,224.48 1,340.08 819.58 975.25
Expenses
Total

Depreciatio
n/
492.98 310.11 256.63 246.56
Amortizatio
n

Interest
Exp( Inc)
Net- 7.1 7.1 6.7 -68.9
Operating
Total
Unusual
Expense( In -84.48 -19.03 -55.2 -
come)
Total
Operating 7,570.41 4,213.24 2,616.08 3,178.90
Expense
Operating
671.61 284.78 -23.12 307.08
Income
Interest Inc(
Exp) Net-
-2,574.20 -2,725.10 -2,696.10 -2,048.00
Non- Op
Total

Gain( Loss)
on Saleof 1,340.60 81.2 -8.6 -18.8
Assets

Other Net 3.88 90.83 88.77 64.59

Net Income
Before 552.13 111.22 -204.82 164.99
Taxes
Provisionfor
Income 158.44 76.62 -23.69 59.01
Taxes
Net Income
393.69 34.6 -181.13 105.98
After Taxes
Minority
51 71.23 34.96 16.8
Interest
Net Income
Before 444.69 105.83 -146.17 122.78
Extra Items
Net Income 444.69 105.83 -146.17 122.78
Income
Availableto
444.69 105.83 -146.17 122.78
Com Excl
Extra Ord
Income
Availableto
444.69 105.83 -146.17 122.78
Com Incl
Extra Ord
Diluted Net
444.69 105.83 -146.17 122.78
Income
Diluted
Weighted
35.55 35.55 35.55 34.74
Average
Shares

Diluted EPS
Excluding
12.51 2.98 -4.11 3.53
Extra Ord
Items

DPS-
Common
Stock 2.2 1.7 0.6 1
Primary
Issue
Diluted
Normalized 8.13 2.48 -5.11 3.57
EPS
Total
Adjustment
- - - 0
sto Net
Income
GEMENT ASSIGNMENT

Submitted By:-Deepak Kumar s/o Satendra Kumar

2023 2022 2021

2.13069949551 2.861208 2.345072

0.06823889581 0.060012 -0.022658

1.54283392891 1.665884 0.925531

2.6152067702 2.823784 1.914128

0.97665819024 0.532465 0.394558

2.13069949551 2.861208 2.345072

2023 2023 2023

0.42722614263 0.45506 0.622912

36.5863008826 34.36301 43.4603

39.4249982399 34.81807 44.08322

50.4327542446 58.00285 44.1116

12.5537187302 7.179074 11.80518

100 100 100

52.9667881247 58.28255 51.81783

5.48579998846 5.037026 9.726883

2023 2022 2021

236.433370243 129.0317 74.38253

217.168199737 125.9297 65.60841

238.145584951 132.5377 82.29513

362.184394853 86.19482 -119.0503

ncrease in revenue from 2021 to 2023, indicating positive growth.
1 to 2022 and 2022 to 2023.

here's a consistent increase in gross profit over the years.

tes effective cost management or improved product pricing.

e in operating income from 2021 to 2023, suggesting improved operational efficiency.

e the components contributing to this growth.

et income from 2021 to 2023.

ve net income in 2022 is noteworthy and requires attention. Understanding the reasons behind it is essential.

appears robust in 2023, with positive trends in revenue and profit.

investigate the negative net income in 2022 to identify and address any issues.