Problem- A All figures in Rs.

Lacs
Income Statement 2007 2008 Balance Sheet
Sales 11695 16373 Year 2007 2008
Material Consumed 7791 7525 Assets
Wages/Salaries 760 747 Cash/Bank 347 457
Manf: Exp 621 3353 Debtors 1490 1660
COGS 9172 11625 Inventory 1995 2824
General Exp 871 2611 Others 776 1531
PBDIT 1652 2137 Total CA 4608 6472
Depreciation 235 242 Gross block 2844 3802
Operating Profit 1417 1895 Accumulated Dep: 921 1165
Other Income 38 53 Net Block 1923 2637
PBIT 1455 1948 Others NCA 28 37
Interest 170 343 Net Fixed Assets 1951 2674
PBT 1285 1605 Total Assets 6559 9146
Tax 465 449 Liabilities
PAT 820 1155 Creditors 893 801
Equity Dividend 249 330 Others 1447 1792
Pref Dividend 8 8 Total CL 2340 2593
Secured debt 1152 1260
Unsecured Debt 231 1598
Total LT debt 1383 2858
Outside Liabilities 3723 5450
Share capital 880 922
Reserves 1956 2774
Net Worth 2836 3695
Total Liabilities 6559 9146
Cash Flow from operations CFF
PBDIT 2137 Secured Debt 108
Taxes 449 Unsecured Debt 1367
Other Income 53 Interest -343
CFO before WC changes 1740 CFF 1132
Changes in Current Assets
Debtors -170 CFI
Inventory -829 Share Capital 42
Others -755 Gross Block -958
Changes in Current Liabilities Other NCA -9
Creditors -92 Dividends -338
Others 345 CFI -1263

WC Changes -1501

CFO 240