FinTattva / Statement of Profit and Loss
AS

Statement of Profit and Loss

Schedule III, Part II — Division I (Accounting Standards)

Division I P&L ends at Earnings per Share. It does not include Other Comprehensive Income (OCI) or Total Comprehensive Income.

Statement of Profit and Loss (Division I)

Section 129 — Division I (Accounting Standards)
Name of the Company ................
Statement of Profit and Loss for the period ended ................
(Rupees in ............)
ParticularsNote No.Current Period (₹)Previous Period (₹)
I. Revenue from Operations24
II. Other Income25
III. Total Income (I + II)
IV. EXPENSES
Cost of Materials Consumed26
Purchases of Stock-in-Trade27
Changes in Inventories of Finished Goods, Stock-in-Trade and Work-in-Progress28
Employee Benefits Expense29
Finance Costs30
Depreciation and Amortisation Expense31
Other Expenses32
Total Expenses (IV)
V. Profit/(Loss) before Exceptional Items and Tax (III - IV)
VI. Exceptional Items33
VII. Profit/(Loss) before Tax (V - VI)
VIII. Tax Expense:
(1) Current Tax34
(2) Deferred Tax35
IX. Profit/(Loss) for the period from Continuing Operations (VII - VIII)
X. Profit/(Loss) from Discontinued Operations
XI. Tax Expense of Discontinued Operations
XII. Profit/(Loss) from Discontinued Operations (after tax) (X - XI)
XIII. Profit/(Loss) for the Period (IX + XII)
XIV. Earnings per Equity Share:
(1) Basic
(2) Diluted