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FINANCIAL ACCOUNTS

Bharat Heavy Electricals

Limited (BHEL)

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QUESTIONS (figures in 000s)

1 Name of the Company: Bharat Heavy Electricals Limited (BHEL)

2 Financial Year: 2010 - 2011

3 Gross profit for the year, Comparison of GP with previous year. What is the %

Increase in gross profit as compared to last year.

Gross profit

2010-2011- 5994109560

2009-2010- 5191463070

13.39% increase in gross profit

4 What is the % of Material Cost to total cost .

Hint : Material Cost / Total Expenditures x 100

Material cost to total cost

2010-2011- 72.48%

2009-2010- 79.17%

5 What is the purchase of Fixed Asset. Is any fixed asset been sold during the year ?

What is the amount of depreciation for current year ?Hint : Refer to schedule of Fixed assets.

Purchase of fixed assets (addition)

2010-2011- 941936

2009-2010- 920315642

Depreciation

2010-2011- 287835738

Sales of fixed assets (depletion)

2010-2011- 228049

2009-2010- 258486

6 What is the composition of investments as to Trade Investment and other

investments ? Is there substantial increase or decrease in investment ?

Investments

2010-2011- 867899

Long term-2148

Trade investment-0000

Other 2148

2148

Short term(current)

Non trade 8657512009-2010- 628175

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Increase in investment

241872

7 What is the composition of Current Asset. What is the amount of closing stock?

Is it very high as compared to last years ?

Current asset2010-2011- 11078285

Current assets comprises of

Inventories -43.5%

Sundry debtors-28%

Liquid assets-27.5%

Loans and advances-11%

2009-2010- 6792377

Closing stock

2010-2011- 43740012009-2010- 3479998

Yes appro 25% for closing stock, and appro 40%.

8 What is the amount of borrowed fund ? What is the composition of capital

into Debt and own capital ?

Hint : Owners Fund : borrowed Fund

2010-2011- 10850002009-2010- 1139749

Composition

15:2 (approx.)

9 What is the amount of Net Sales? What is the increase in Net Sales ?

2010-2011- 20386841

2009-2010- 16247619

Increase in sales -4139222(approx. 25%)

10 It there ' Other Income " ? What is the composition of other income ?

Is there any abnormal increase in 'Other Income", due to which the profitability

has increased ?

Yes

2010-2011- 184963

2009-2010- 252525

No abnormal increase.

11 What is the % of Net Profit before Tax to Sales ?

Hint : Net Profit before tax / Net Sales X 100

2010-2011-9.75 %

2009-2010- 12.13%

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12 What is increase / decrease in net profit as % of Net Sales as compared to last

year ?

Decrease by 3%.

13 Is net profit before tax substantially down ? If yes, which expenditure has gone up

due to which profit is reduced ?

No.

14 What is the major expenditure under the head "Administrative Expenses "

Expenses?

Traveling and convenience -300220

15 What is the Advance Tax paid by the company ?

2010-2011- 661562

2009-2010- 615000

16 What is the amount of Securities Premium collected by the company ?

No premium collected

17 Is any share issue taken place during the year ? If yes what is the amount ?No.