Comparative Balance Sheet of Bsnl Ltd

COMPARATIVE BALANCE SHEET OF BSNL Ltd.2008-2009 (Rs.in Lakhs)

PARTICULARS 31-03-2009 31-03-2008EFFECT IN WORKING CAPITAL

INCREASE/DECREASE PERCENTAGE

LIABILITES

Shareholders’ funds

Capital

Reserves and Surplus

Total

Loan funds

Secured loan

Unsecured loans

Other funds

Current liabilities

Liabilities

Provisions

Total

ASSETS

Fixed assets

Investments

Deferred tax

Current assets

Inventories

Sundry debtors

Cash & bank balance

Other current assets

Loans &advances

Profit & loss A/C

Total

Net working capital

(C.A-C.L)

1250000

7562825

8812825

…..

338887

131053

1739788

606321

11628874

5736800

20000

…..

322006

546551

4055158

137687

744441

66231

11628874

3460734

1250000

7444802

8694802

554366

124608

1667919

514858

11556553

6056694

20000

…..

242847

558066

3745296

114148

714431

105071

11556553

3192011

0

118023

118023

(215479)

6445

71869

91463

163332

(319894)

0

79159

(11515)

309862

23539

30010

(38840)

72321

268723

0

1.59

1.59

(38.87)

5.17

4.31

17.76

7.48

(5.28)

0

32.60

(2.06)

8.27

20.62

4.20

(0.97)

8.02

8.42

INTERPRETATION:

The above table shows us the comparative balance sheet of Bharat sanchar nigam LTD in

the year 2008-2009. The capital invested in two years is equal, unsecured loans are decreased

and the current liabilities are also increased. The deferred tax assets are increased, the current

assets is increased. Provisions are in increasing rate; therefore the organization is facing loss in

the scheduled year 38840 and the percentage 0.97.

COMPARATIVE BALANCE SHEET OF BSNL

2007-2008 (Rs.in Lakhs)



LIABILITES


Capital


Total

Loan funds

Secured loan

Unsecured loans

Other funds

Current liabilities

Liabilities

Provisions

Total

ASSETS

Fixed assets

Investments

Deferred tax

Current assets

Inventories

Sundry debtors

Cash & bank balance


Loans &advances

Profit &loss A/C

Total

Net working capital

(C.A-C.L)

1250000

7444802

8694802

554366

124608

1667919

514858

10877586

6056694

20000

…..

242847

558066

3745296

114148

714431

1608884

10877589

1009234

1250000

6825651

8075651

728393

170400

1612324

888223

11474991

6408243

20000

……

278922

630205

3057948

63627

923207

2593386

11474991

47185

0

619151

619151

(174027)

(45795)

55595

(373365)

(597405)

(351549)

0

(36075)

(72139)

687348

50521

(208776)

(984502)

(597402)

962049

0

9.07

9.07

(23.89)

(26.88)

3.45

(42.04)

(12.71)

(5.49)

0

(12.93)

(11.45)

22.48

79.40

(22.61)

(37.96)

8.50

8.45

INTERPRETATION:

The above table shows us the comparative balance sheet of BSNL in the year 2007-2008.

The capital is also equal that is 1250000, unsecured loans are decreased and the current liabilities

are also decreased. The current assets are decreased but the cash and sundry debtors balance is

increased. Provisions are in increasing rate; therefore the organization is facing loss in the

scheduled year 984502 and the percentage 37.96.

COMPARATIVE BALANCE SHEET OF BSNL.

2006-2007(Rs.in Lakhs)



LIABILITES


Capital


Total

Loan funds

Secured loan

Unsecured loans

Other funds

Current liabilities

Liabilities

Provisions

Total

ASSETS

Fixed assets

Investments

Deferred tax

Current assets

Inventories

Sundry debtors

Cash & bank balance


Loans &advances

Profit & loss A/C

Total

Net working capital

(C.A-C.L)

1250000

6825651

8075651

728393

170400

1612324

888223

11474991

6408243

20000

……

278922

630205

3057948

63627

923207

2593386

11474991

47185

1250000

602791

7277911

822089

304402

1461541

738616

10604559

6642178

20000

224535

663703

2193113

14368

752160

94502

10604559

1647722

0

797740

797740

(93696)

(134002)

150783

149607

870432

(233935)

0

54387

(33498)

864835

49259

171047

(1663)

1106030

805640

0

13.23

13.23

(11.40)

(44.02)

10.32

20.26

13.65

(3.52)

0

24.22

(5.05)

39.43

42.84

22.74

3.02

28.74

6.78

INTERPRETATION:

The above table shows us the comparative balance sheet of BSNL in the year 2006-2007.

The capital is 1250000, unsecured loans are decreased and the current liabilities are also

increased. The current assets are increased but the cash and other current assets balance is

increased.

COMMONSIZE BALANCE SHEET OF BSNL

FOR YEAR 2007

INTERPRETATION:

PARTICULARS 31-03-2007(Rs.in lakhs) PERCENTAGE

LIABILITES


Capital


Total

Loan funds

Secured loan

Unsecured loans

Other funds

Current liabilities

Liabilities

Provisions

Total

ASSETS

Fixed assets

Investments

Deferred tax

Current assets

Inventories

Sundry debtors

Cash & bank balance


Loans &advances

Profit & loss A/C

Total

1250000

6825651

8075651

728393

170400

1612324

888223

11474991

6408243

20000

……

278922

630205

3057948

63627

923207

2593386

11474991

10.8

59.4

70.02

12.8

6.34

8.2

3.8

100

55.8

0.17

2.4

5.4

26.6

0.5

8.04

0.8

100

The above table shows us the common size balance sheet of BSNL in the year -2007. In

this year at 100% total liabilities capital reserves and surplus 59.89% and remaining 40.11%are

the secured loan high percentage 12.70% of the loan funds and the current liabilities percentage

is 19.36%. In the case of the fixed assets constitute 8.89%, the profit &loss account percentage is

66.35%.


FOR YEAR 2008

PARTICULARS 31-03-2008 (Rs. in lakhs) PERCENTAGE

LIABILITES


Capital


Total

Loan funds

Secured loan

Unsecured loans

Other funds

Current liabilities

Liabilities

Provisions

Total

ASSETS

Fixed assets

Investments

Deferred tax

Current assets

Inventories

Sundry debtors

Cash & bank balance


Loans &advances

Profit &loss A/c

Total

1250000

7444802

8694802

554366

124608

1667919

514858

10877586

6056694

20000

…..

242847

558066

3745296

114148

714431

1608884

10877589

15.42

54.69

70.11

11.53

18.35

7.68

3.82

100

9.75

0.17

9.45

1.05

1.03

0.002

9.35

79.62

100

INTERPRETATION:



the unsecured loan high percentage 18.35% of the loan funds and the current liabilities

percentage is 11.50%. In the case of the fixed assets constitute 9.75%, the profit &loss account

percentage is 79.62%.


FOR YEAR 2009

PARTICULARS 31-03-2009(Rs. in lakhs) PERCENTAGE

LIABILITES


Capital


Total

Loan funds

Secured loan

Unsecured loans

Other funds

Current liabilities

Liabilities

Provisions

Total

ASSETS

Fixed assets

Investments

Deferred tax

Current assets

Inventories

Sundry debtors

Cash & bank balance


Loans &advances

Profit &loss A/c

Total

1250000

7562825

8812825

…..

338887

131053

1739788

606321

11628874

5736800

20000

…..

322006

546551

4055158

137687

744441

66231

11628874

16.04

56.88

72.92

8.98

18.09

10.71

4.54

100

8.98

0.17

8.91

3.99

6.16

0.001

9.49

76.06

100

INTERPRETATION:



the unsecured loan high percentage 18.09% of the loan funds and the current liabilities

percentage is 15.25%. In the case of the fixed assets constitute 8.98%, the profit &loss account

percentage is 76.06%.

Comparative Income & Expenditure statement of BSNL in 2006-2007

Particulars 31-3-06(Rs in lakhs

31-3-07(Rs in lakhs

Extent of

Increase/Decrease

Percentage

Income:Sale of product and other incomesExpenditure:Manufacturing and other expensesDepreciation/impairment InterestTotal ExpenditureProfit/loss before extraordinary itemsExtraordinary itemsProfit/Loss before taxesProvision for taxationProvision for Fringe benefit taxDeferred taxProfit/Loss for the yearProvision for taxation of earlier year written backProvision for bad and doubtful debts written backBalance brought forward as per the sanctioned schemeBalance Carried to Balance sheetBasic and diluted earnings per equity share

1557628

1345274

9489242.13

1482189---

---75439

250---

(11750)86939)

---

199

(3362771)

3275633

66

1271645

1133233

3365626555

119344---

---78201

3001425

(3002)79478

043

870

(3275633)

(3195242)

041

(28598)

(212041)

(61236)(15468)

(288745)---

----2762

501425

8748(7461)

43

671

87137

80391

(25)

184

1576

1036811948

---

---36620---

7445858---

33718

259

245

3787

INTERPRETATION:

The above table shows us the common size balance sheet of BHARAT SANCHAR

NIGAM LTD in the year 2006-2007 .The income is increased and the total Expenditure is also

decreased. Profit/loss for the year is increased and the balanced brought forward as per the

sanctioned scheme is the balance carried to balance is increased. The overall table is decreased

on the income.



31-3-08(Rs in lakhs

Extent of

Increase/Decrease

Percentage


1271645

1133233

3365626555

1193444---

---78201

3001425

(3002)79478

43

870

(3275633)

(3195242)

41

1661965

1480801

3326823950

1538019---

---123946

300830

(6535)129351

46

261

(3195242)

3065584

66

39032

347568

(388)(2605)

344575---

---45745

---(595)

(3533)49873

3

(609)

80391

129658

25

3069

3067

115980

2887---

---5849

---4175

1176812

698

70

245

406

6097

INTERPRETATION:



increased. Profit/loss for the year is increased and the balanced brought forward as per the

sanctioned scheme and the balance carried to balance is increased. The overall table is increased

on the income.



31-3-09(Rs in lakhs

Extent of

Increase/Decrease

Percentage


1661965

1480801

3326823950

1538019---

---123946

300830

46(6535)

129351

---

(3195242)

3065584

66

2436228

1613854

1571014725

1644489---

---791939

300950

---20846

769843

---

3065584

2295741

394

774263

133314

(17558)(9225)

6767---

---667732

---12

(46)14311

640185

---

(129658)

(769843)

328

4658

900

52773851694---

---53759

---1445

10021894937

---

405

2511

4969

INTERPRETATION:



increased. Profit/loss for the year is increased and the balanced brought forward as per the

sanctioned scheme is decreased and the balance carried to balance is decreased. The overall table

is decreased on the income.

WORKING CAPITAL STATEMENT OF BSNL IN 2006-2007

PARTICULARS 2006 2007 INCREASE DECREASE

Current assets

Inventories

Sundry debtors

Cash & bank balance


Loans & advances

Total

Current liabilities

Liabilities

Increase/decrease in working capital

Total

224535

663703

2193113

252445

752160

4085956

1660756

2425200

278922

630205

3057948

315986

923207

5206268

1507442

3698826

33498

153314

2087310

2274122

54387

864835

63541

171047

1120312

2274122

INTERPRETATION:

From the above table we can easily know the position of working capital in the year

2006-2007 and it was increased to 2087310. The position of current assets in 2006 is more

compared with previous year.



Current assets

Inventories

Sundry debtors

Cash & bank balance


Loans & advances

Total

Current liabilities

Liabilities


Total

278,922

630,205

3,057,948

960271

278,922

5206268

1,507,442

3,698,826

242,847

558,066

3,745,296

271133

714,431

5531773

1,667,916

3,863,857

36075

72139

689138

811484

1608836

687348

435509

325505

160474

1608836

INTERPRETATION:


2007-2008 and it was increased to 811484. The position of current assets in 2006 is more




Current assets

Inventories

Sundry debtors

Cash & bank balance


Loans & advances

Total

Current liabilities

Liabilities


Total

242,847

558,066

3,745,296

244133

714,431

5531773

1,667,916

4,275,724

322,006

546,551

4,055,158

347215

744,441

6015371

1,739,647

3,863,857

79159

309862

103082

30010

483598

71731

1077442

11515

1065927

INTERPRETATION:


2008-2009 and it was increased to 1065927 . The position of current assets in 2007 is more


COMPARATIVE WORKING CAPITAL

YEAR INCREASE/DECREASE NET WORKING CAPITAL

2006-2007 INCREASE 2087310

2007-2008 INCREASE 811484

2008-2009 INCREASE 1065927

INTERPRETATION:

From the above table schedule of working capital changes statement, shows the increase

in the last years working capital increased in all the years and it was continuously increasing

compared with the previous years in year 2008-2009 it shows a high range.

Comparative Balance Sheet of Bsnl Ltd

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