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    UBL

    Uploaded by

    shubhamwakhare2525

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd

    UBL

    Uploaded by

    shubhamwakhare2525
    16 views3 pages

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    © © All Rights Reserved

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    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    16 views3 pages

    UBL

    Uploaded by

    shubhamwakhare2525

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 3

    Q.

    3) Prepare a Comparative Income Statement and common size balance sheet


    for the financial year 2021-22 and 2022-23.

    1) Common Size Balance sheet for United Breweries Ltd.


    for financial Year 2021-22 and 2022-23.

    Percentage
    Actual
    Particulars of Balance
    Amount
    Sheet
    2023 2022 2023 2022

    SOURCES OF FUNDS :

    Share Capital 26.44 26.44 0.66108264 0.665805451


    Reserves Total 3,934.82 3,905.57 98.3827978 98.34908452
    Equity Share Warrants 0 0 0 0
    Equity Application Money 0 0 0 0
    Total Shareholders Funds 3,961.26 3,932.01 99.0438805 99.01488997
    Secured Loans 0 0 0 0
    Unsecured Loans 15.62 9.74 0.39054882 0.245270238
    Total Debt 15.62 9.74 0.39054882 0.245270238

    Other Liabilities 22.62 29.38 0.5655707 0.739839794


    Total Liabilities 3,999.50 3,971.13 100 100
    APPLICATION OF FUNDS
    : 0
    Gross Block
    Less : Accumulated 5,090.73 4,924.37 127.28 124.0042507
    Depreciation 3,247.61 3,019.61 81.20 76.03906193

    Less:Impairment of Assets 0 0 0.00 0


    Net Block 1,843.12 1,904.76 46.08 47.96518875
    Lease Adjustment 0 0 0.00 0
    Asset Transferred 0 0 0.00 0
    Capital Work in Progress 77.08 109.89 1.93 2.767222428
    Producing Properties 0 0 0.00 0
    Investments 15.7 16 0.39 0.402907988

    Current Assets, Loans &


    Advances: 0.00 0
    Inventories 1,425.97 934.41 35.65 23.53007834
    Sundry Debtors 1,407.07 1,254.50 35.18 31.59050447
    Cash and Bank 394.95 907.74 9.87 22.85848109
    Loans and Advances 455.99 278.74 11.40 7.019160793
    Total Current Assets 3,683.98 3,375.39 92.11 84.99822469
    Less : Current Liabilities
    and Provisions 0.00 0
    Current Liabilities 2,169.74 1,867.44 54.25 47.02540587
    Provisions 101.99 102.14 2.55 2.572063871

    Total Current Liabilities 2,271.73 1,969.58 56.80 49.59746974

    Net Current Assets 1,412.25 1,405.81 35.31 35.40075495


    Miscellaneous Expenses not
    written off 0 0 0.00 0
    Deferred Tax Assets 64.02 59.63 1.60 1.501587709

    Deferred Tax Liability 19.06 21.2 0.48 0.533853085


    Net Deferred Tax 44.96 38.43 1.12 0.967734625
    Other Assets 606.39 496.24 15.16 12.49619126
    Total Assets 3,999.50 3,971.13 100.00 100

    2) Comparative Income Statement for United Breweries Ltd.


    for financial Year 2021-22 and 2022-23.

    Particulars Absolute Amount Absolute Change


    Absolute Change
    2023 2022 (Rs.) %
    INCOME :
    Sales Turnover 16,642.88 13,117.41 3,525.47 26.87626597
    Excise Duty 9,151.17 7,285.48 1,865.69 25.60833329
    Net Sales 7,491.71 5,831.93 1,659.78 28.46021814
    Other Income 49.27 29.66 19.61 66.11598112
    Stock Adjustments 51.4 -22.89 74.29 -324.552206
    Total Income 7,592.38 5,838.70 1,753.68 30.0354531
    EXPENDITURE : 0.00 0
    Raw Materials 1,686.34 1,115.57 570.77 51.16397895
    Power & Fuel Cost 219.34 142.02 77.32 54.44303619
    Employee Cost 591.44 519.36 72.08 13.87861984
    Other Manufacturing
    Expenses 2,894.82 1,973.77 921.05 46.66450498
    Selling and Administration
    Expenses 1,353.05 1,181.61 171.44 14.50901736
    Miscellaneous Expenses 216.98 181.79 35.19 19.35750041
    Less: Pre-operative
    Expenses Capitalised 0 0 0.00 0
    Total Expenditure 6,961.97 5,114.12 1,847.85 36.13231602
    Operating Profit 630.41 724.58 -94.17 -12.9964945
    Interest 4.64 14.78 -10.14 -68.6062246
    Gross Profit 625.77 709.8 -84.03 -11.8385461
    Depreciation 210.32 216.91 -6.59 -3.03812641
    Profit Before Tax 415.45 492.89 -77.44 -15.7114163
    Tax 119.67 131.59 -11.92 -9.05843909
    Fringe Benefit tax 0 0 0.00 0
    Deferred Tax -7.68 -3.71 -3.97 107.0080863
    Reported Net Profit 303.46 365.01 -61.55 -16.8625517
    Extraordinary Items -22.63 0.08 -22.71 -28387.5
    Adjusted Net Profit 326.09 364.93 -38.84 -10.643137
    Adjst. below Net Profit 3.42 0.6 2.82 470
    P & L Balance brought
    forward 2,605.99 2,253.60 352.39 15.63675896
    Statutory Appropriations 0 0 0.00 0
    Appropriations 277.63 13.22 264.41 2000.075643

    P & L Balance carried down 2,635.24 2,605.99 29.25 1.122414131


    Dividend 0 0 0.00 0
    Preference Dividend 0 0 0.00 0
    Equity Dividend % 750 1,050.00 -300.00 -28.5714286
    Dividend Per Share(Rs) 7.5 10.5 -3.00 -28.5714286
    Earnings Per Share-Unit
    Curr 11.48 13.81 -2.33 -16.871832
    Earnings Per Share(Adj)-
    Unit Curr 11.48 13.81 -2.33 -16.871832
    Book Value-Unit Curr 149.82 148.71 1.11 0.746419205

    Book Value(Adj)-Unit Curr 149.82 148.71 1.11 0.746419205

    Dividend Per Share Adj.(Rs) 7.5 10.5 -3.00 -28.5714286

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