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4, , Name of the Company..., , PART Il - STATEMENT OF PROFIT AND LOSS, , Profit and loss statement ‘for the year ‘ended Pe Merce, , , , , , Note no Figures as at the end of current, reporting period, , Figures as at the end of the previous, reporting. period, , , , 2 3, , 4, , , , ll. Revenue from operations, , , , ll. Other income... ., , , , , , ll. Total “lncome) (lM) 4.2 3.20, , , , , , , , Cost of materials consumed, , , , ‘Purchases of Stock-in-Trade ~', , , , [Changes in inventories of finished, , , , laoods, ork-in-progress and Stock-in-Trade, , , , Employee benefits expense Finance, costs, , , , , , ion and amortisation expense, , , , , , , , , , , , , , Depreci:, , (Rupees in..

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[Other expenses, [Total expenses, , Profit before exceptional and, extraordinary items and tax (III - IV), , |. Exceptional items, Il. Profit before extraordinary items., land tax (V - VI), , Ill. Extraordinary items, , IX. Profit before tax (VII- VIII), , . Tax expense:, , (1) Current tax, , \(2) Deferred tax, , XI. Profit (Loss) for the period from, ontinuing operations (VII-VII!), , i. Profit/(loss) from discontinuing, , , , , , , , , , , , , , , , , , , , , , , , , , | ba, , , , , , , , , , , , , , , , , , , , , , , , , , joperations, Il. Tax expense of discontinuing =, joperations, IV. Profil(loss) from Discontinuing, loperations (after tax) (XII-XIII), ‘V. Profit (Loss) for the period (XI + |, XIV), ‘VI. Earnings per equity share:, (1) Basic, ((2) Diluted, , , , See accompanying notes to the financial statements., , GENERAL INSTRUCTIONS FOR PREPARATION OF STATEMENT OF PROFIT AND Loss, , 1,:The provisions of this Part shall aptily to the income and expenditure account referred to in sub-clause (ii) of clause (40) of section 2 in like manner as they, apply to a statement of profit and loss . | |, 2 tA) In respect of a company othe: than a finance company revenue from operations shall disclose separately in the notes revenu, (a) Sale of products;, , (b) Sale of services;, , “4((ba) Grants or donations received (relevant in case of section 8 companies only),], , je from—

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J, , (c) Other operating revenues;, Less:, , () Excise duty., , (B) In respect of a financ: i i, , io Meee mts inance company, revenue from operations shall include revenue from—, , (b) Other financial services., Revenue under each of the above heads shall be disclosed separately by way of notes to accounts to the extent applicable., , 3. Finance Costs Finance costs shall be classified as:, , (a) Interest expense;, (b) Other borrowing costs;, , (c) Applicable net gain/loss on foreign currency transactions and translation., , 4. Other income ., , Other income shall be classified as:, , (@) Interest Income (in case of a company other than a finance company);, , (b) Dividend Income;, , (c) Net gain/loss on sale of investments;, , (d) Other non-operating income (net of expenses directly attributable to such income)., 5. Additional Information, , A Company shall disclose by way of notes additional information reg:, (i (2) Employee Benefits Expense [showing separately (i) salaries and wages,, Employee Stock Option Scheme (ESOP) and Employee Stock Purchase Plan (ESPP), (wv) staff, , (ii) contribution to provident and other funds, (ii) expense on, , welfare expenses]., (b) Depreciation and amortisation expense:, , (c) Any item of income or expenditure which excee’, (d) Interest Income;, , (e) Interest expense;, (f) Dividend incom, (g) Net gain/loss on sale of inves, (h) Adjustments to the carrying amount of investments; |, (i) Net gain or loss on foreign currency transaction and translation (other than cons, (j) Payments to the ‘auditor as (a) auditor; (b) for taxation matters; (c) for company, reimbursement of expenses, oo., , «) In case of Compatics covered under section 435, amount of expenditure incurred on corporate s, (I) Details of items of exceptional and extraordinary nature;, , (m) Prior period items; ., (ii) (a) In the case of manufacturing companies,—, “{(1) Raw materials under broad heads., , (2) goods purchased under broad heads.], , ‘arding aggregate expenditure and income on the following items:—, , ds one per cent. of the revenue from operations or Rs.1 ,00,000, whichever is higher,, , , , stments;, sidered as finance cost); |, vices: (2) for other services; and (f) for, , law matters; (d) for management sel, social responsibility activities;

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(b) In the case of trading companies, purchases in respect of goods traded in by the company under broad heads., (c) In the case of companies rendering or supplying services, gross income derived from services rendered or supplied under broad heads., , (d) In the case of a company, which falls under more than one of the categories mentioned in (a), (b) and (c) above, it shall be sufficient compliance with the, requirements herein if purchases, sales and consumption of raw material and the gross income from services rendered is shown under broad heads., , [(e) In the case of other companies, gross income derived under broad heads., , (iii) In the case of all concerns having works in progress, works-in-progress under broad heads.], (iv) (2) The aggregate, if material, of any amounts set aside or proposed to be set aside, to reserve, but not including provisions made to meet any specific, , liability, contingency or commitment known to exist at the date as to which the balance sheet is made up., , (b) The aggregate, if material, of any amounts withdrawn from such reserves., (v) (a) The aggregate, if material, of the amounts set aside to provisions made for meeting specific liabilities, contingencies or commitments., , (b) The aggregate, if material, of the amounts withdrawn from such provisions, as no longer required., (vi) Expenditure incurred on each of the following items, separately for each, item:—, , (a) Consumption of stores and spare parts;, , (b) Power and fuel;, , (c) Rent;, , (d) Repairs to buildings;, , (e) Repairs to machinery;, , (f) Insurance;, , (g) Rates and taxes, excluding, taxes on income;, , (h) Miscellaneous expenseS,, , (vii) (a) Dividends from subsidiary companies., , (b) Provisions for losses of subsidiary companies. a, (viii) The profit and loss account shall also contain by way of a note the following information, namely:—, i, , ‘{(a) Value of imports calculated on C.|.F basis by the company during the financial year in respect of—, , |. Raw materials;, , Il. Components and spare parts;, , IIL. Capital goods; . | - F, (b) Expenditure in foreign currency during the financial year on account of royalty, know-how, professional and consultation fees, miereet ae cine mater, (c) Total value if all imported raw materials, spare parts and components consumed during the financial year and the total value of all indigen, , materials, spare parts and components similarly consumed and the percentage of each to the total consumption: 5; serornoniectant, , (d) The amount remitted during the year in foreign currencies on account of dividends with a specific mention of the total nun croft, , shareholders, the total number of shares held by them on which the dividends were due and the year to which the dividends related;, , ‘{(e) Earnings in foreign exchange classified under the following heads, namely:—, |. Export of goods calculated on F.O.B. basis;, , II. Royalty, know-how, professional and consultation fees;, , Ill. Interest and dividend;, IV. Other income, indicating the nature thereof.]

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Note:— Broad heads shall be decided taking into account the concept of materialit, , “[ (ix) Undisclosed income, , The Company shall give details of any transaction not recorded in the books of accounts that has been surrendered or disclosed as income during the year in the tax, anda mas under the Income Tax Act, 1961 (such as, search or survey or any other relevant provisions of the Income Tax Act, 1961 ., under any scheme and also shall state whether the previously unrecorded income and related assets have been properly recorded in the, (x) Corporate Social Responsibility (CSR), , Where the company covered under section 135 of the companies act, the following shall be disclosed with regard to CSR act, (a) amount required to be spent by the company during the year,, (b) amount of expenditure incurred,, , (c) shortfall at the end of the year,, , (d) total of previous years shortfall,, , (c) reason for shortfall,, , (f) nature of CSR activities,, , (g) details of related party transactions, e.g., contribution to a trust controlled by the company, in relation to CSR expenditure as per relevant Accounting Standard,, , (h) where a provision is made with respect to a liabili, separately., , (xi) Details of Crypto Currency or Virtual Currency, Where the Company has traded or invested in Crypto currency or Virtual Currency during the financial year, the following shall be disclosed:~, (a) profit or loss on transactions involving Crypto currency or Virtual Currency, , (b) amount of currency held as at the reporting date,, , (©) deposits or advances from any person for the purpose of trading or investing in Crypto Currency/ virtual Gurrency.], , ity and presentation of true and fair view of financial statements., , unless there is immunity for disclosure, books of account during the year.;, , , , ity incurred by entering into a contractual obligation, the movements in the provision during the year should be shown