Birla 3M Limited Balance sheet as at Dec. 31, 2000 Particulars Sources of Funds Shareholders' Funds: Share capital 11265000 Equity Shares of Rs.10 each Reserves and Surplus: Capital Reserve Share Premium Account Investment Allowance Reserve Balance in Profit and Loss Account Loan Funds: Secured Loans Unsecured Loans from Financial Institutions Total Sources of Funds Application of Funds Fixed Assets: Leasehold Land Improvements to Leasehold Land Less: Accumulated Depreciation Freehold Land Improvements to Freehold Land Other Fixed Assets: Gross Block Less Accumulated Depreciation Capital W ork in Progress Investments: Net Current Assets: Current Assets: Inventories: Raw material W ork in Process Finished Goods Stores, Spares and Packing Materials Sundry Debtors Less: Provision for Doubtful Debts Cash Advance Excise Duty Advance Income Tax Total Current Assets Less Current Liabilities and Provisions: Trade creditors Interest payable Provision for Tax Total Current Liabilities and Provisions Miscellaneous Expenditure to be written Total Application of Funds Cash Flow Statement for the year 2000 Opening Cash Balance Cash Flow from Operating Activities:
Amount (Rs.) Rs.
Rs.
Rs. 112650
2000 94990 1225 347705 52317 380000
445920
432317 990887
27854 4422 3118
538917 196995
60889 14136 229423 9352 529524 8567
1304 7807 27554
341922 174 16
313800 520957 62577 16421 85197 998952
313598 8285 92938 414821
90207
584131 125 990887
Commission Received Export Incentives Miscellaneous Income Bad Debts written-off in the past years, Recovered Receipts from Debtors Power Fuel and Water Salaries, Wages and Bonus Rent, Rates and Taxes Repairs - Plant and Machinery Repairs - Others Communication, Travel and Conveyance Insurance and Legal Charges Advertisement and Sales Promotion Other Sundry Expenses Excise Duty Paid Advance Tax Paid to Income Tax Department Payments to Creditors Net Cash Flow from Operating Activities Cash Flow from Investment Activities: Cash from Sale of Other Fixed Assets Interest Received (Net) Purchase of Freehold Land Improvements made to Freehold Land Purchase of Other Fixed Assets Net Cash Flow from Investment Activities Cash Flow from Financing Activities: Fresh Secured Loans from Financial Institutions Fresh Unsecured Loans from Banks Interest paid Net Cash Flow from Financing Activities Closing Cash Balance Income Statement for the year ended 31 Dec, 2000 Opeining Stock of Raw Materials Add: Purchases of Raw Materials Less: Closing Stock of Raw Materials Cost of Raw Material Consumned Opeining Stock of Stores, Spares and Paking Add : Purchases of Stores, Spares and Paking Less: Closing Stock of Stores, Spares and Paking Cost of Stores, Spares and Paking Consumed Opeining Stock of Excise Duty Add Excise Duty Paid Less: Closing Stock of Excise Duty Excise Duty Expenses Manufacturing Expenses: Power Fuel and Water Salaries, Wages and Bonus Rent, Rates and Taxes Repairs - Plant and Machinery Depreciation - OFA Total Manufacturing Expenses
2245 1437 87 2108 1955394 -13957 -141669 -61468 -4846 -8256 -54898 -23606 -47118 -61836 -95743 -90326 -1292051 65497 2801 4351 -3022 -27554 -198559 -221983 51215 110000 -32359 128856 62577
49535 266626 60889 255272 8179 30679 9352 29506 19981 95743 16421 99240 13,957 60,069 61,468 4,846 45,208 185,548
Cost of WIP Add: Opening WIP Less: Closing WIP Cost of Goods Manufactured Purchases of Finished Goods Opening Stock of Finished Goods Closing Stock of Finished Goods Cost of Goods Sold Sales Gross Profit Other Incomes: Interest Revenue Misc Income Export Incentives Commission Received Total Other Incomes Total Incomes Expenses: Repairs - Others Commission, Travel and Conveyance Insurance and Legal Charges Advertisement and Sales Promotion Other Sundry Expenses Interest Expense Salary-Administration Depreciation - Land Improvement Loss on Sale of FA Provision for Doubtful Debts Misc. Expenses written Off Total Expenses Profit before Tax (PBT) Provision for Tax Profit after Tax (PAT)
569,566 8489 14136 563919 1054428 175077 229423 1564001 2084706 520705 4,606 87 1,437 2,245 8375 529080 8256 54898 23606 47118 61836 40644 81600 2342 1349 5851 501 328001 201079 92938 108141
