Common size Income statement of ………. for the years ending ……………….

(Rs. in Crores)
Particulars
Mar-19 Mar-20 Mar-21
INCOME :
I. Revenue From Operations (Key figure)
II. Other Income
IV. EXPENSES:
Cost of materials consumed
Purchases of Stock-in-Trade
Changes in inventories of finished goods, Stock-in-
Trade, work-in-progress and intermediates
Excise duty
Employee benefits expense
Finance costs
Depreciation and amortization expense
Other expenses
Total Expenditure (IV)

V. Profit before exceptional items and tax (III-IV)

VI Exceptional Items
VII. Profit before Tax (V+VI)

VIII Tax expense

Current Tax
Deferred Tax
IX Profit for the year (VII-VIII)
………….

Crores)
Mar-22
 Common size Balance sheet ………. for the years ending ……………….

(Rs. in Crores)
Particulars
Mar-19 Mar-20 Mar-21
ASSETS:
Non-current assets
(a) Property, Plant and Equipment
(b) Capital work-in-progress
(c) Investment Property
(d) Goodwill
(e) Other Intangible assets
(f) Other Intangible assets under development
(g) Right of use assets
(h) Financial Assets
Investments
Loans
Others
(i) Other non-current assets

Current assets
(a) Inventories
(b) Financial Assets
Investments
Trade receivables
Cash and cash equivalents
Other Bank Balances
Loans
Others
(c) Other current assets

TOTAL ASSETS ( Key figure)

EQUITY AND LIABILITIES:

Equity
(a) Equity Share capital
(b) Other Equity

Liabilities:
Non-current liabilities
(a) Financial Liabilities
Borrowings
Lease liabilities
Other financial liabilities
(b) Provisions
(c) Deferred tax liabilities (Net)

Current liabilities
(a) Financial Liabilities
Borrowings
Trade Payables
Lease liabilites
Other financial liabilities
(b) Other current liabilities
(c) Provisions
(d) Current Tax Liabilities (Net)

TOTAL LIABILITIES (Key figure)

………….

ores)
Mar-22
 Common size Income statement of ITC for the years ending 2019-2022

(Rs.) In crores
Particulars
Mar-21 Mar-22
INCOME :
I. Revenue From Operations (Key figure) 48,524.56 59,745.56
II. Other Income 3,250.99 2,589.97
IV. EXPENSES: 51,775.55
Cost of materials consumed 13,605.07 16,064.50
Purchases of Stock-in-Trade 6,896.41 10,734.48
Changes in inventories of finished goods, Stock-in-Trade,
work-in-progress and intermediates -526.86 -566.46
Excise duty 3,039.43 3,404.29
Employee benefits expense 2,820.95 3,061.99
Finance costs 47.47 41.95
Depreciation and amortization expense 1,561.83 1,652.15
Other expenses 7,167.06 8,113.10
Total Expenditure (IV) 34,611.36 42,506.00

V. Profit before exceptional items and tax (III-IV) 17,164.19 19,829.53

VI Exceptional Items - -
VII. Profit before Tax (V+VI) 17,164.19 19,829.53

VIII Tax expense

Current Tax 4,035.36 4,833.88
Deferred Tax 97.15 -62.18
IX Profit for the year (VII-VIII) 13,031.68 15,057.83
 Common size Income statement of ITC for the years ending 2019-2022

(Rs.) In crores
Particulars
Mar-21 Mar-22
INCOME :
I. Revenue From Operations (Key figure) 100.00% 100.00%
II. Other Income 6.70% 4.33%
IV. EXPENSES: 106.70% 0.00%
Cost of materials consumed 28.04% 26.89%
Purchases of Stock-in-Trade 14.21% 17.97%
Changes in inventories of finished goods, Stock-in-
Trade, work-in-progress and intermediates -1.09% -0.95%
Excise duty 6.26% 5.70%
Employee benefits expense 5.81% 5.13%
Finance costs 0.10% 0.07%
Depreciation and amortization expense 3.22% 2.77%
Other expenses 14.77% 13.58%
Total Expenditure (IV) 71.33% 71.15%

V. Profit before exceptional items and tax (III-IV) 35.37% 33.19%

VI Exceptional Items 0.00% 0.00%
VII. Profit before Tax (V+VI) 35.37% 33.19%

VIII Tax expense

Current Tax 8.32% 8.09%
Deferred Tax 0.20% -0.10%
IX Profit for the year (VII-VIII) 26.86% 25.20%
 Common size Balance sheet of ITC for the years ending 2019-2022
(Rs.) In crores
Particulars
Mar-19 Mar-20 Mar-21 Mar-22
Non-current assets 40,228.96 38,728.45 39,765.12 44,150.49
(a) Property, Plant and Equipment 17,945.65 18,932.57 18,502.87 19,559.15
(b) Capital work-in-progress 3,391.47 2,776.31 3,329.97 2,442.34
(c) Investment Property - 385.36 376.56 364.20
(d) Goodwill - - 577.20 577.20
(e) Other Intangible assets 540.75 519.45 2,004.32 2,007.22
(f) Other Intangible assets under development 9.89 3.89 3.50 23.84
(g) Right of use assets - 680.17 726.84 712.84
(h) Financial Assets 16,458.15 14,065.99 13,012.24 17,234.78
Investments 14,071.45 13,455.59 12,937.42 15,657.32
Loans 6.21 3.31 2.37 5.06
Others 2,380.49 607.09 72.45 1,572.40
(i) Other non-current assets 1,883.05 1,364.71 1,231.62 1,228.92

Current assets 29,568.96 36,506.91 31,815.24 30,942.01

(a) Inventories 7,587.24 8,038.07 9,470.87 9,997.77
(b) Financial Assets 21,286.81 27,621.10 21,338.30 19,749.09
Investments 12,506.55 17,175.02 14,046.71 11,624.95
Trade receivables 3,646.22 2,092.00 2,090.29 1,952.50
Cash and cash equivalents 162.71 561.84 231.28 184.97
Other Bank Balances 3,606.02 6,281.43 3,770.25 3,692.97
Loans 5.02 4.87 2.77 5.73
Others 1,360.29 1,505.94 1,197.00 2,287.97
(c) Other current assets 694.91 847.74 1,006.07 1,195.15

TOTAL ASSETS (Key figure) 69,797.92 75,235.36 71,580.36 75,092.50

Equity 57,949.79 64,029.16 59,004.62 61,399.57

(a) Equity Share capital 1,225.86 1,229.22 1,230.88 1,232.33
(b) Other Equity 56,723.93 62,799.94 57,773.74 60,167.24

Liabilities:
Non-current liabilities 2,226.57 2,116.79 2,401.79 2,214.84
(a) Financial Liabilities 49.79 355.35 516.99 360.83
Borrowings 7.89 5.63 5.28 4.54
Lease liabilities - 259.25 272.36 259.79
Other financial liabilities 41.90 90.47 239.35 96.50
(b) Provisions 132.64 143.79 157.07 186.87
(c) Deferred tax liabilities (Net) 2,044.14 1,617.65 1,727.73 1,667.14

Current liabilities 9,089.41 10,173.95 11,478.09

(a) Financial Liabilities 4,341.22 4,658.85 5,418.84 5,773.82
Borrowings - - 0.35 0.74
Trade Payables 3,368.28 3,446.74 4,119.31 4,223.40
Lease liabilites - 64.87 51.36 46.09
Other financial liabilities 972.94 1,147.24 1,247.82 1,503.59
(b) Other current liabilities 4,910.40 4,175.91 4,369.00 5,097.28
(c) Provisions 25.24 117.94 169.05 55.60
(d) Current Tax Liabilities (Net) 344.70 136.71 217.06 551.39

TOTAL LIABILITIES (Key figure) 69,797.92 75,235.36 71,580.36 75,092.50

75,235.36
 Common size Balance sheet of ITC for the years ending 2019-2022
(Rs.) In crores
Particulars
Mar-19 Mar-20 Mar-21
Non-current assets 57.64% 51.48% 55.55%
(a) Property, Plant and Equipment 25.71% 25.16% 25.85%
(b) Capital work-in-progress 4.86% 3.69% 4.65%
(c) Investment Property 0.00% 0.51% 0.53%
(d) Goodwill 0.00% 0.00% 0.81%
(e) Other Intangible assets 0.77% 0.69% 2.80%
(f) Other Intangible assets under development 0.01% 0.01% 0.00%
(g) Right of use assets 0.00% 0.90% 1.02%
(h) Financial Assets 23.58% 18.70% 18.18%
Investments 20.16% 17.88% 18.07%
Loans 0.01% 0.00% 0.00%
Others 3.41% 0.81% 0.10%
(i) Other non-current assets 2.70% 1.81% 1.72%

Current assets 42.36% 48.52% 44.45%

(a) Inventories 10.87% 10.68% 13.23%
(b) Financial Assets 30.50% 36.71% 29.81%
Investments 17.92% 22.83% 19.62%
Trade receivables 5.22% 2.78% 2.92%
Cash and cash equivalents 0.23% 0.75% 0.32%
Other Bank Balances 5.17% 8.35% 5.27%
Loans 0.01% 0.01% 0.00%
Others 1.95% 2.00% 1.67%
(c) Other current assets 1.00% 1.13% 1.41%

TOTAL ASSETS (Key figure) 100.00% 100.00% 100.00%

Equity 83.03% 85.11% 82.43%

(a) Equity Share capital 1.76% 1.63% 1.72%
(b) Other Equity 81.27% 83.47% 80.71%

Liabilities: 0.00% 0.00% 0.00%

Non-current liabilities 3.19% 2.81% 3.36%
(a) Financial Liabilities 0.07% 0.47% 0.72%
Borrowings 0.01% 0.01% 0.01%
Lease liabilities 0.00% 0.34% 0.38%
Other financial liabilities 0.06% 0.12% 0.33%
(b) Provisions 0.19% 0.19% 0.22%
(c) Deferred tax liabilities (Net) 2.93% 2.15% 2.41%

Current liabilities 0.00% 12.08% 14.21%

(a) Financial Liabilities 6.22% 6.19% 7.57%
Borrowings 0.00% 0.00% 0.00%
Trade Payables 4.83% 4.58% 5.75%
Lease liabilites 0.00% 0.09% 0.07%
Other financial liabilities 1.39% 1.52% 1.74%
(b) Other current liabilities 7.04% 5.55% 6.10%
(c) Provisions 0.04% 0.16% 0.24%
(d) Current Tax Liabilities (Net) 0.49% 0.18% 0.30%

TOTAL LIABILITIES (Key figure) 100.00% 100.00% 100.00%

9-2022
rores
Mar-22
58.79%
26.05%
3.25%
0.49%
0.77%
2.67%
0.03%
0.95%
22.95%
20.85%
0.01%
2.09%
1.64%

41.21%
13.31%
26.30%
15.48%
2.60%
0.25%
4.92%
0.01%
3.05%
1.59%

100.00%

81.77%
1.64%
80.12%

0.00%
2.95%
0.48%
0.01%
0.35%
0.13%
0.25%
2.22%

15.29%
7.69%
0.00%
 5.62%
0.06%
2.00%
6.79%
0.07%
0.73%

100.00%
 Comparative Income statement of Divis Laboratories Ltd for the years 2020 and 2021

Year ending 2020 and 2021

Particulars
2020 2021
1 2 3
INCOME :
I. Revenue From Operations 531,057 679,861
II. Other Income 18,986 6,253
III Total Income (I+II) 550,043 686,114

IV. EXPENSES:
Cost of materials consumed 218,266 236,550
Purchases of Stock-in-Trade
Changes in inventories of finished goods,
Stock-in-Trade, work-in-progress and
intermediates -9,410 -10,000
Excise duty
Employee benefits expense 60,836 80,868
Finance costs 606 69
Depreciation and amortization expense 18,595 25,465
Other expenses 79,821 90,375
Total Expenditure (IV) 368,714 423,327

V. Profit before exceptional items and tax (III- 181,329 262,787

VI Exceptional Items - -
VII. Profit before Tax (V+VI) 181,329 262,787
Tax expense
Current Tax 38,779 60,905
Deferred Tax 5,279 6,410
VIII Tax expense 44,058 67,315
IX Profit for the year (VII-VIII) 137,271 195,472
the years 2020 and 2021
Increase (+) or
decrease(-) in
Absolute
%Change
change
4 5

148,804 28.02%
-12,733 -2.40%
136,071 25.62%
0.00%
0.00%
18,284 3.44%
0.00%

-590 -0.11%
0.00%
20,032 3.77%
-537 -0.10%
6,870 1.29%
10,554 1.99%
54,613 10.28%
0.00%
81,458 15.34%
- 0.00%
81,458 15.34%
0.00%
22,126 4.17%
1,131 0.21%
23,257 4.38%
58,201 10.96%