ASIAN PAINTS V/S BERGER PAINTS

COMMON SIZE INCOME STATEMENT

PARTICULARS

COMMON SIZE (%)

COMMON SIZE (%)

ASIAN PAINTS BERGER PAINTS

INCOME

Gross Sales 107.42 108.20

Net Sales 100 100

Other Income 2.80 1.34

TOTAL INCOME 102.81 101.34

COMMON SIZE PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED

31/3/2010

PARTICULARS COMMON SIZE (%)

COMMON SIZE (%)

ASIAN PAINTS BERGER PAINTS

EXPENDITURE

Raw materials consumed

55.42 64.57

Factory Expenses 10.43 6.92

Payroll Expenses 0.27 5.33

Administration Expenses

7.12 4.07

Selling & Distribution Expenses

5.55 9.23

Finance Expenses 2.46 0.18

Depreciation 1.40 1.56

TOTAL EXPENDITURE

81.25 91.88

PROFIT BEFORE TAXATION

21.56 9.46

PARTICULARS COMMON SIZE (%)

COMMON SIZE (%)

ASIAN PAINTS BERGER PAINTS

PROFIT BEFORE TAX 21.56 9.46

PROFIT AFTER TAXATION

15.11 6.53

Add : Profit brought forward

4.49 8.71

PROFIT AVAILABLE FOR APPROPRIATION

19.60 15.24

Less : Transfer to general reserve

(1.10) (0.71)

Less : Final dividend (5.91) (2.26)

Balance carried to Balance Sheet

12.59 12.27

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