Profit and Loss Account for the Year ended 31st March, xxxx
(Figures in Rs.)
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Revenues:
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Sales
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Increase in Stock
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Less: Operating Expenses (including Depreciation)
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OPERATING PROFIT BEFORE INTEREST AND DEPRECIATION (OPBDIT)
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xxx
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xxx
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Interest
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Depreciation
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OPERATING PROFIT BEFORE TAX AND EXCEPTIONAL ITEM (OPBT)
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xxx
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xxx
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Non-Operating Income
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NET PROFIT BEFORE TAX AND EXCEPTIONAL ITEM (PBT)
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xxx
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xxx
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Provision for taxation
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NET PROFIT AFTER TAX AND BEFORE EXCEPTIONAL ITEM
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xxx
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xxx
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Income from extraordinary activities
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Balance brought forward
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AMOUNT AVAILABLE FOR APPROPRIATION
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xxx
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xxx
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Less:
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Dividends
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Amount transferred to general reserve
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Balance in profit and loss account
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