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PTP.8 Analysis of Financial Statements—CBSE XII

II. ASSETS
1. Non-Current Assets
Property, Plant and Equipment
and Intangible Assets:
(i) Property, Plant and Equipment 27,50,000 30,00,000 2,50,000 9.10
(ii) Intangible Assets 6,00,000 5,00,000 (1,00,000) (16.67)
2. Current Assets
(a) Current Investments 7,50,000 7,50,000 0 0.00
(b) Trade Receivables 7,00,000 7,50,000 50,000 7.14
(c) Cash and Cash Equivalents 1,80,000 5,00,000 3,20,000 177.77
Total 49,80,000 55,00,000 5,20,000 10.44
Additional Information:
Revenue from Operations for the years ended 31st March, 2024 and 31st March, 2023 were
` 50,00,000 and ` 30,00,000 respectively.
Calculate Working Capital Turnover Ratio for the two years. (4)
6. From the following Balance Sheet of Alok Industries Ltd. as at 31st March, 2024, prepare
Cash Flow Statement:
Particulars Note No. 31st March, 31st March,
2024 (`) 2023 (`)
I. EQUITY AND LIABILITIES
1. Shareholders’ Funds
(a) Share Capital 40,00,000 34,00,000
(b) Reserves and Surplus 1 6,00,000 8,00,000
2. Non-Current Liabilities
Long-term Borrowings 4,00,000 2,00,000
3. Current Liabilities
Trade Payables 1,00,000 2,00,000
Total 51,00,000 46,00,000
II. ASSETS
1. Non-Current Assets
(a) Property, Plant and Equipment and Intangible Assets:
(i) Property, Plant and Equipment (Machinery) 16,00,000 18,00,000
(ii) Intangible Assets 12,00,000 10,00,000
(b) Non-current Investments 6,00,000 5,00,000
2. Current Assets
(a) Inventories 2,00,000 ...
(b) Trade Receivables 6,00,000 5,00,000
(c) Cash and Cash Equivalents 9,00,000 8,00,000
Total 51,00,000 46,00,000
Note to Accounts
Particulars 31st March, 31st March,
2024 (`) 2023 (`)
1. Reserves and Surplus
Surplus, i.e., Balance in Statement of Profit & Loss 6,00,000 8,00,000

Additional Information:
1. Depreciation of ` 2,00,000 was provided on Machinery during the year.
2. The company paid interest ` 30,000 on its long-term borrowings. (6)