A STUDY ON FUNDS FLOW STATEMENT WITH REFERENCE TO ITC LIMITED, BHADRACHALAM. A project report submitted in partial fulfillment for the award of the degree of “MASTER OF BUSINESS ADMINSTRATION” Submitted By SIVA RAMA KRISHNA JANJAM MBA (FINAL) (REGD NO: 109258502040) (2009-2011) Under the esteemed guidance Miss.V.REKHA M.B.A PG-Department of Management Studies Ideal College of Arts & Sciences Andhra University
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A STUDY ON FUNDS FLOW STATEMENT WITH REFERENCE
TO ITC LIMITED, BHADRACHALAM.
A project report submitted in partial fulfillment for the award of the degree of“MASTER OF BUSINESS ADMINSTRATION”
Submitted BySIVA RAMA KRISHNA JANJAM
MBA (FINAL)(REGD NO: 109258502040)
(2009-2011)Under the esteemed guidance
Miss.V.REKHA M.B.A
PG-Department of Management StudiesIDEAL COLLEGE OF ARTS &SCIENCES
VIDYUT NAGAR, KAKINADA. (Affiliated to Andhra University, Visakapatnam).
Ideal College of Arts & Sciences Andhra University
Ideal College of Arts & Sciences Andhra University
Ideal College of Arts & Sciences Andhra University
CERTIFICATE
This is to certify that Mr. SIVA RAMA KRISHNA JANJAM a student of MBA in
the Department of Management Studies of Ideal College of Arts and Sciences,
Kakinada, during the academic year 2009-2011 has undergone the project work on
FUNDS FLOW STATEMENT at “ITC LIMITED, BADRACHALAM is a record of
bonafide work carried out by him under my guidance and supervision and had fulfilled the
requirements concerning the project work, .
Place: KAKINADA (V.REKHA)
Date: PROJECT GUIDE
DECLARATION
Ideal College of Arts & Sciences Andhra University
I, SIVA RAMA KRISHNA JANJAM, student of IDEAL COLLE OF ARTS &
SCIENCES, KAKINADA hereby declare that the project work entitled to FUNDS
FLOW STATEMNT has been submitted by me in partial fulfillment of the requirements
for the award of the degree of MASTER OF BUSINESS ADMINISTRATION by
ANDHRA UNIVERSITY.
This project work is original and has not been submitted to any other university for
award of any other degree or diploma or published any time before.
Place:Date: (J.SIVA RAMA KRISHNA)
Ideal College of Arts & Sciences Andhra University
ACKNOWLEDGEMENT
First & foremost, I would like to express my profound thanks to IDEAL
founder of IDEAL COLLEGE OF ARTS&SCIENCES, KAKINADA and whose
contribution in the field of education makes me feel happy to study in this institute.
I express my sincere thanks to SRI.CHIRANJEVINI KUMARI
(correspondent) IDEAL COLLEGE OF ARTS &SCIENCE. For her blessings and
encouragement through out my course of study.
I convey heartfelt thanks to the Professor& Director-Mr. S.SAI SIVA
RAMA KRISHNA Dept of management studies, Miss.V.REKHA lecturer & guide Sir
IDEAL COLLEGE, KAKINADA. For their kind encouragement, care and directing me
towards completion of my project .
I would like to express my sense of gratitude to MR.KANNAN AIYER
(UNIT HEAD FINANCE), Mr.A.APPAL RAJ for their valuable co-operation and
guidance during the training
J.SIVA RAMA KRISHNA
Ideal College of Arts & Sciences Andhra University
PREFACE
The project brought out is an attempt to know about FUNDS FLOW STATEMENT in
ITC LIMITED, BHADRACHALAM. For this purpose the entire study has been divided
into the following six chapters.
The first chapter deals with the Introduction, Industry profile.
The second chapter deals with the Need, Objectives, Methodology and Limitations
of the study.
The third chapter deals with the company profile of ITC LIMITED,
BHADRACHALAM.
The fourth chapter deals with the Theoretical frame work of the study.
The fifth chapter deals with the Data Analysis.
The sixth chapter deals with the Findings, suggestions and conclusion.
At the last has been placed.
Ideal College of Arts & Sciences Andhra University
CONTENTSChapter-I
Introduction Industry Profile
Chapter-II Need of the Study Objectives Scope of the Study Limitations Methodology
Chapter-III Company Profile
Chapter-IV Theoretical Frame work
Chapter-V Data Analysis
Chapter-VI Findings Suggestions & Conclusion
Bibliography Annexure
Ideal College of Arts & Sciences Andhra University
CHAPTER-1
INTRODUCTION
INDUSTRY PROFILE
Ideal College of Arts & Sciences Andhra University
INTRODUCTION
Financial management is that managerial activity ,which is concerned with the
planning and controlling of the firm’s financial resourses.The financial management
studies about the process of procuring and optimum utilization of financial resourses with a
view to maximize the value of the firm there by the value of the owners i.e,.equity
shareholders.
Finance is life blood of any business and holds the key to all the business as well
as’human activities’.The government also treats as a sign and healthy indicator to control
and measure its steps.Finance plays the role in every economic situation where there is a
present or future payment of money.
FINANCE AND OTHER MANAGERIAL FUNCTIONS:
There exists an inseperable relationship between finance on the one hand
and production,marketing and other functions on almost all kinds of business
activities,directly or indirectly involve the acquisition and the use of funds .Finance
functions call of skillful planning,control and execution of a firm’s activities .Thus ,while
performing the finance manager should strive to maximize the market value of share.
DECISIONS UNDER FINANCE FUNCTION INCLUDES:
Investment Decisions
Finance Decisions
Dividend Decisions
Liquidity Decisions
Ideal College of Arts & Sciences Andhra University
FUNDS FLOW STATEMENT
The Funds Flow Statement reports the flow of funds through the firm during the
year i.e., it shows the sources and uses of working capital between two Balance sheet dates.
The FFS attempts to explain the change in financial position from one Balance
sheet to the subsequent Balance sheet in terms of the change in the funds or the working
capital position of the firm so, the FFS is a historical record, a post mortem. Of where the
funds dame from and how these were utilized during the year. In order to prepare a FFS,
therefore, the understanding of the concept of working capital and its flows i.e., its sources
and applications is necessary.
The term working capital (WC) is generally defined as the excess of total current
assets over the total current liabilities
The current assets of a firm may include cash in hand and at bank, stock, debtors,
bills, advances etc, and the current liabilities (CL) includes creditors, bills payable, arts
standing expenses, provision for tax short term liabilities etc. The term WC is a single
figure representing the effect of all the CA and CL. A flow as WC occurs when a
transaction affects the WC
Ideal College of Arts & Sciences Andhra University
INDUSTRY PROFILE
Indian Paper Industry
Introduction On Paper Industry
The new millennium is going to be the millennium of the knowledge. So
demand for paper would go on increasing in times to come. In view of paper industry's
strategic role for the society and also for the overall industrial growth it is necessary that
the paper industry performs well.
Government has completely delicensed the paper industry with effect
from17th July, 1997. The entrepreneurs are now required to file an Industrial Entrepreneur
Memorandum with the Secretariat for Industrial Assistance for setting up a new paper mill
or substantial expansion of the existing mill in permissible locations.
The Paper industry is a priority sector for foreign collaboration and foreign
equity participation upto 100% receives automatic approval by Reserve Bank of India.
Several fiscal incentives have also been provided to the paper industry, particularly to those
mills which are based on non-conventional raw material.
Capacity, Production, Raw material and Import
There are, at present, about 515 units engaged in the manufacture of paper
and paperboards and newsprint in India. The country is almost self-sufficient in
manufacture of most varieties of paper and paperboards. Import, however, is confined only
to certain specialty papers. To meet part of its raw material needs the industry has to rely
on imported wood pulp and waste paper. Production of paper & paperboard during
the year 2002-03(upto December, 2002) is 24.52 lakhs tonnes. At present about 60.8 per
cent of the total production is based on non-wood raw material and 39.2 per cent based on
wood.
Ideal College of Arts & Sciences Andhra University
Bills payableBank over draftCreditorsProvision for income taxOutstanding expenses
TOTAL(B)
NETWORKING CAPITAL (A-B)
Increase/decrease in working capital
xxxxxxxxxxxxxxxXxx
xxxxxxxxxxxxxxxxxx
Xxx xxx
xxxxxxxxxxxxxxx
xxxxxxxxxxxxxxx
Xxx xxx
xxxXxx
xxxxxx
TOTAL Xxx xxx
Working Capital =Current Assets- Current Liabilities.
Ideal College of Arts & Sciences Andhra University
Net Increase/Decrease in working Capital
PROFORMA OF ADJUSTED PROFIT & LOSS ACCOUNT
DR CR PARTICULARS Rs PARTICULARS RsTo depreciation written off
To provision for tax
To proposed dividend
The preliminary expenses written off
To good will written off
To discount on issue of shares and debentures
To different revenue expenses already changed
To transfer to general reserves
To transfer to sinking fund
To loss on sale of fixed assets written off
To closing balance
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
By opening balance
By dividends already credited to R & D account
By over-provision for taxation written back
By gain on sale of fixed assets
By funds from trading operations(balancing figure)
xxx
xxx
xxx
xxx
xxx
TOTAL XXX TOTAL XXX
Ideal College of Arts & Sciences Andhra University
CALCULATION OF FUNDS FROM OPERATION OR TRADING
PROFITS
To current operating profit are the main sources of funds. The operating profits
are the excess of operating or sales revenue operating costs, which include cost of goods sold
and operating expenses. While sales result in inflow of funds in the form of cash bills
receivable and sundry debtors. The operating cost result in outflow of funds in the sundry and
expense creditors and acceptances. thus the net inflow would to sources of funds, and the net
out flow would be applications of funds.
While calculation the funds from operations only those transactions, which
affect the movement of funds, should be considered. In other words, all non fund transactions
such as depreciation etc., should be readjusted to current profit net profit and loss account has
been credited with certain non operating income.
Ideal College of Arts & Sciences Andhra University
CHAPTER-5
DATA ANALYSIS&
INTERPRETATION
Ideal College of Arts & Sciences Andhra University
STATEMENT OF CHANGES IN WORKING CAPITAL
During the year 2004-2005
Particulars 2004 (Rs)
2005 (Rs)
Changes in working capital Increase Decrease
Current assets:
Inventories Sundry debtors Cash and bank balancesOther current assets Loans and advances
Total current assets
Current liabilities and provisions:
Sundry creditorsUnclaimed liabilitiesAdvances received against salesTrade depositsStaff security deposits Interest assumed but not due on loansProvisionsTotal current liabilities and provisionsNet working capital
Ideal College of Arts & Sciences Andhra University
INTERPRETATION: The changes in working capital in this year decreased by
3,70,17,189. Sundry creditors has been deceased by10, 86, 80,984 loans and advances
decreased by RS 14,35,40,834 are also the reasons for decreasing the working capital.
ADJUSTED PROFIT AND LOSS ACCOUNT
During the year 2004-2005 DR CR
Particulars Amount in Rs
Particulars Amount in Rs
To Depreciation of fixed assets
To Provision for tax
To Proposed dividend
To Goodwill written off
To Loss on sale of fixed assets
To Transfer to general reserve
To Transfer to sinking fund
To Discount on issue of share & debenture
To Other provisions
To Closing balance
6,17,81,205
1,00,00,000
2,83,46,263
---
---
19,00,00,00
---
---
---
13,53,68,023
By Opening balance
By Gain on sale of fixed assets
By Gain on sale of investments
By Over provision for taxation written off(back)
By Profit from business operation
16,61,67,459
---
---
---
25,93,28,032
42,54,95,491 42,54,95,491
Ideal College of Arts & Sciences Andhra University
INTERPRETATION: In this year the opening balance is rs.16, 61,67,459. Depreciation
of the fixed assets is rs.6 17,81,205.and the closing balance is rs.13,53,68,023. Finally we
get profit from business operation is rs.25,93,28,032.
FUNDS FLOW STATEMENT
(During the year 2004-2005)
(Statement of Sources & Applications of Funds)
Sources
Amount in Rs Applications
Amount in Rs
Profit from Business Operations
Issue of share capital at par(Discount/Premium)
Issue of Debentures(Discount/ Premium)
Increasing unsecured loans
Sale of plant and machinery
Sale of other fixed assets
Sale of Computers& Furniture
Other income received
Sale of buildings
Sale of vehicles
Decrease in working capital
25,93,28,032
---
---
12,62,170
4,80,43,518
4,75,296
11,37,829
57,06,962
20,75,865
3,18,804
3,70,17,189
Redemption of shares at par(Discount/ premium)
Redemption of debentures
Payment of secured loans
Purchase of fixed assets:
Purchase of land
Taxes paid
Dividend paid
---
---
21,29,91,771
6,25,635
11,34,01,996
2,83,46,263
35,53,65,665 35,53,65,665
INTERPRETATION:
The main source of fund is profit from business operation from this we get the amount of
Rs. 25,93,28,032.The main use of the fund is for payment of secured loans by Rs
Ideal College of Arts & Sciences Andhra University
21,29,91,771,There has been increased in unsecured loans of Rs. 12,62,170 lakhs and
company sale the plant and machinery by Rs. 4,80,43,518.
STATEMENT OF CHANGES IN WORKING CAPITALDuring the year 2005-2006
Particulars 2005 (Rs)
2006 (Rs)
Changes in working capital Increase Decrease
Current assets:
Inventories Sundry debtors Cash and bank balancesOther current assets Loans and advances
Total current assets
Current liabilities and provisions:
Sundry creditorsUnclaimed liabilitiesAdvances received against salesTrade depositsStaff security deposits Interest assumed but not due on loansProvisions
Ideal College of Arts & Sciences Andhra University
INTERPRETATION: The working capital in this year has been decreased by Rs.
13,82,01,376. there is increased the inventories by the amount of Rs. 7,88,40,326 and loans
and advances by Rs. 32,95,05,495. The sundry creditors have been increased by Rs.
24,56,42,641 and provisions by Rs. 28,61,91,889 but year current assets are high when
compared to the current liabilities.
ADJUSTED PROFIT AND LOSS ACCOUNT (During the year 2005-2006) DR CR
Particulars Amount in Rs
Particulars Amount in Rs
To Depreciation of fixed assets
To Provision for tax
To Proposed dividend
To Goodwill written off
To Loss on sale of fixed assets
To Transfer to general reserve
To Transfer to sinking fund
To Discount on issue of share & debenture
To Other provisions
To Closing balance
5,68,70,347
24,33,62,888
8,50,38,787
---
---
28,16,68,973
---
---
---
13,11,31,433
By Opening balance
By Gain on sale of fixed assets
By Gain on sale of investments
By Over provision for taxation written off(back)
By Profit from business operation
13,53,68,023
---
---
---
66,27,04,405
79,80,72,428 79,80,72,428
Ideal College of Arts & Sciences Andhra University
INTERPRETATION: During the year the opening balance is rs.13,53,68,023.
Depreciation of the fixed assets is rs.5,68,70,347.and the closing balance is
rs.13,11,31,433. Finally we get profit from business operation is rs.66,27,04,405.
FUNDS FLOW STATEMENT
(During the year 2005-2006)
(Statement of Sources & Applications of Funds)
Sources Amount in Rs
Application Amount in Rs
Profit from Business Operations
Issue of share capital at par(Discount/Premium)
Issue of Debentures(Discount/ Premium)
Increasing unsecured loans
Sale of plant and machinery
Sale of other fixed assets
Sale of Computers& Furniture
Other income received
Decrease in working capital
66,27,04,405
---
---
5,58,62,000
6,20,49,447
4,75,297
68,736
3,90,55,806
13,82,01,376
Redemption of shares at par(Discount/ premium)
Redemption of debentures
Payment of secured loans
Purchase of fixed assets:
Purchase of Buildings Purchase of landInvestmentVehiclesTaxes paidDividend paid
---
---
38,02,35,486
11,90,9673,30,84,733
31,66,39,17254,63,038
13,67,64,8848,50,38,787
95,84,17,067 95,84,17,067
INTERPRETATION ;
Ideal College of Arts & Sciences Andhra University
The main sources of fund is income/profit from business operations by this get the
amount of Rs.66,27,04,405.there has been increased in un secured loans by Rs. 5,58,62,000
and the company received other income of Rs 3,90,55,806 and it is used for paying differed
tax liability the main use of the funds is purchase of fixed assets Rs 35,63,77,910 and the
company paid it secured loans by Rs 38,02,35,486.
STATEMENT OF CHANGES IN WORKING CAPITAL During the year 2006-2007
ParticularsCurrent assets:
Inventories Sundry debtors Cash and bank balancesOther current assets Loans and advances
Total current assetsCurrent liabilities and provisions:
Sundry creditorsUnclaimed liabilitiesAdvances received against salesTrade depositsStaff security deposits Interest assumed but not due on loansProvisions
Total current liabilities and provisions
Net working capital
(C.A-C.L)
2006 (Rs)
2007 (Rs)
Changes in working capital Increase Decrease
143,18,24,82511,21,33,1225,02,62,789
10,21,84938,99,83,272
135,93,30,98210,80,116426,81,47,393
15,13,70946,65,45,285
------
1,78,84,6044,91,860
7,65,62,013
17,31,79,885------------
43,72,246---
7,24,93,84341,21,480
---------
---34,47,08796,93,8533,74,675
5,000---
12,37,98,174
5,85,56,496
198,52,25,857 200,35,49,001
98,06,42,659 1,59,00,940 17,03,313 75,500
1,45,0001,80,81,254
33,54,02,259
80,74,62,7741,93,48,0271,13,97,166
4,50,1751,50,000
1,37,09,00845,92,00,433
135,19,50,925 131,17,17,583
63,32,74,932
5,85,56,496
69,18,13,428
Ideal College of Arts & Sciences Andhra University
During this year there has been increase in working capital of Rs. 5,85,56,496.This is
because of decrease in inventories by Rs.7,24,93,843.and there has been also decrease in
sundry debtors Rs.41,21,480 lakhs. The current liabilities and provisions have been
increased by Rs.13,73,18,789.
ADJUSTED PROFIT AND LOSS ACCOUNT
(During the year 2006-2007) DR CR
Particulars Amount in Rs
Particulars Amount in Rs
To Depreciation of fixed assets
To Provision for tax
To Proposed dividend
To Goodwill written off
To Loss on sale of fixed assets
To Transfer to general reserve
To Transfer to sinking fund
To Discount on issue of share & debenture
To Other provisions
To Closing balance
6,04,66,319
36,55,20,888
11,33,85,050
---
---
25,00,00,000
---
---
---
25,83,05,202
By Opening balance
By Gain on sale of fixed assets
By Gain on sale of investments
By Over provision for taxation written off(back)
By Profit from business operation
13,11,31,433
---
---
---
91,65,46,026
104,76,77,459 104,76,77,459
Ideal College of Arts & Sciences Andhra University
INTERPRETATION:
During the year the opening balance is rs.13,11,31,433. depreciation of the fixed assets is
rs.6,04,66,319.and the closing balance is rs.25,83,05,202. finally we get profit from
business operation is rs.91,65,46,026.
FUNDS FLOW STATEMENT
(During the year 2006-2007)
(Statement of Sources & Applications of Funds)
Sources Amount in Rs
Application Amount in Rs
Profit from Business Operations
Issue of share capital at par(Discount/Premium)
Issue of Debentures(Discount/ Premium) Sale of other fixed assets
Other income received
91,65,46,026
---
---
4,75,296
2,71,58,172
Redemption of shares at par(Discount/ premium)
Redemption of debentures
Payment of secured loans Unsecured loans
Purchase of fixed assets:
Purchase of buildingsPurchase of landPurchase of Plant & MachineryComputer & FurnitureVehiclesInterim dividend paid
Taxes paid
Dividend paid
Increase in working capital
---
---
1,49,428452,50,73,000
2,67,80,1441,68,32,770
39,03,47,935
2,57,86,2141,14,06,9304,87,82,338
21,22,85,772
11,33,85,050
5,85,56,496
Ideal College of Arts & Sciences Andhra University
94,41,79,494 94,41,79,494INTERPRETATION:
The main source of fund is income/profit from business
operations .i.e;Rs.91,65,46,026.The other sources of fund is received from others
Rs.2,71,58,172.The fund is used for the purchase the fixed assets of Rs.47,11,53,993. and
the company pay its unsecured loans and secured loans by Rs.4,36,12,914.the increase
working capital has been applied to pay the tax and dividend
STATEMENT OF CHANGES IN WORKING CAPTIAL During the year 2007-2008
Particulars 2007 (Rs)
2008 (Rs)
Changes in working capital Increase Decrease
Current assets:
Inventories Sundry debtors Cash and bank balancesOther current assets Loans and advances
Total current assets
Current liabilities and provisions:
Sundry creditorsUnclaimed liabilitiesAdvances received against salesTrade depositsStaff security deposits Interest assumed but not due on loansProvisions
Total current liabilities and provisionsNet working capital
(C.A-C.L)
Decrease in working capital
135,93,30,98210,80,11,6426,81,47,393
15,13,70914,90,35,146
132,75,07,94511,45,09,44117,67,30,095
28,08,24614,02,58,734
---64,97,799
10,85,82,70212,94,537---
---70,12,14870,66,9793,26,525
40,00018,22,792
5,97,47,123
---
18,07,38,488
3,18,23,037---------
87,76,412
33,25,29,644---------------
---
---
---
168,60,38,872 176,18,14,461
80,74,62,7741,93,48,0271,13,97,166
4,50,1751,50,000
1,37,09,008
14,16,90,294
113,99,92,4181,23,35,879
43,30,1871,23,6501,10,000
1,18,86,216
8,19,43,171
99,42,07,444 125,07,38,488
69,18,31,428 51,10,92,940
18,07,38,488
Ideal College of Arts & Sciences Andhra University
The working capital in this year has been decreased by Rs. 18,07,38,488. here the
inventories are decreased by Rs. 3,18,23,037 and loans and advances of Rs. 87,76,412
lakhs. The sundry creditors have been increased by the amount of Rs. 33,25,29,644 but the
other liabilities (trade deposit, provisions etc.) are decreased .
ADJUSTED PROFIT AND LOSS ACCOUNT(During the year 2007-2008)
DR CR Particulars Amount
in Rs Particulars Amount
in Rs
To Depreciation of fixed assets
To Provision for tax
To Proposed dividend
To Goodwill written off
To Loss on sale of fixed assets
To Transfer to general reserve
To Transfer to sinking fund
To Discount on issue of share & debenture
To Other provisions
To Closing balance
9,56,41,991
12,74,43,218
5,66,92,525
---
---
2,50,00,000
---
---
---
40,24,83,230
By Opening balance
By Gain on sale of fixed assets
By Gain on sale of investments
By Over provision for taxation written off(back)
By Profit from business operation
25,83,05,202
---
---
---
44,89,55,762
70,72,60,964 70,72,60,964
Ideal College of Arts & Sciences Andhra University
INTERPRETATION:
During the year the opening balance is rs.25,83,05,202. depreciation of the fixed assets is
rs.9,56,41,991.and the closing balance is rs.40,24,83,230. finally we get profit from
business operation is rs.44,89,55,762.
FUNDS FLOW STATEMENT(During the year 2007-2008)
Sources Amount in Rs
Application Amount in Rs
Profit from Business Operations
Issue of share capital at par(Discount/Premium)
Issue of Debentures(Discount/ Premium) Decrease in working capital
44,89,55,762
---
---
18,07,38,488
Redemption of shares at par(Discount/ premium)
Redemption of debentures
Payment of secured loans Unsecured loans
Purchase of fixed assets:
Purchase of buildingsPurchase of landPurchase of Plant & MachineryComputer & FurnitureVehiclesOther fixed assets
Taxes paid
Dividend paid
---
---
8,78,72,8023,97,00,000
5,50,65,3611,20,93,498
20,02,5094,86,29,865
17,08,38820,02,509
7,05,00,312
25,72,28,90
5,66,92,525
62,96,94,250 62,96,94,250
(Statement of Sources & Applications of Funds)
INTERPRETATION:
Ideal College of Arts & Sciences Andhra University
The main sources of fund is income/profit from business operations i.e. Rs. 44,89,55,762.
the funds are used for purchase the fixed assets of Rs. 13,00,56,175 and company pay it’s
unsecured loans and secured loans by Rs. 12,75,72,802.
STATEMENT OF CHANGES IN WORKING CAPITAL During the year 2008-2009
Particulars 2008 (Rs)
2009 (Rs)
Changes in working capital Increase Decrease
Current assets:
Inventories Sundry debtors Cash and bank balancesOther current assets Loans and advances
Total current assets
Current liabilities and provisions:
Sundry creditorsUnclaimed liabilitiesAdvances received against salesTrade depositsStaff security deposits Interest assumed but not due on loansProvisions
Total current liabilities and provisionsNet working capital
(C.A-C.L)
132,75,07,94511,45,09,44117,67,30,095
28,08,24614,02,58,734
126,77,78,8396,09,19,428
20,84,05,38923,12,881
20,23,86,069
------
3,16,75,294---
6,21,27,335
44,43,02,925------
35050,000
38,31,760
---
---
---
5,97,29,1065,35,90,013
---4,95,365
---
---37,20,736
1,04,70,900---------
3,01,86,427
---
38,37,95,117
176,18,14,461 174,18,02,606
113,99,92,4181,23,35,879
43,30,1871,23,6501,10,000
1,18,86,216
8,1943,171
69,56,89,4931,60,56,6151,48,01,087
1,23,30060,000
80,54,456
11,21,29,598
1,25,07,21,521 84,69,14,549
51,10,92,940
38,37,95117
89,48,88,057
Ideal College of Arts & Sciences Andhra University