Institute of Chartered Financial Analysts of India (ICFAI) University 2006 Certification Finance Security Analysis - II - Question Paper

10.13
15.70
14.42

Personnel Expenses
11.44
12.24
16.22
19.92
14.56

Selling Expenses
22.10
13.22
16.54
22.11
14.47

Adminstrative Expenses
9.76
30.64
18.04
42.95
25.42

Expenses Capitalised
0.00
0.00
0.00
-10.84
-2.35

Cost Of Sales
281.13
125.06
151.24
522.40
481.87

Operating Profit
43.02
-34.87
-34.33
157.74
266.01

Other Recurring Income
4.77
5.42
10.67
37.68
40.52

Adjusted PBDIT
47.79
-29.45
-23.66
195.42
306.53

Financial Expenses
12.57
15.83
34.77
45.16
48.63

Depreciation
26.68
28.16
27.68
21.41
14.26

Adjusted PBT
8.54
-73.44
-86.11
128.85
243.64

Tax Charges
0.69
-4.56
0.02
28.50
18.00

Adjusted PAT
7.85
-68.88
-86.13
100.35
225.64

Non Recurring Items
-0.30
48.12
0.00
-0.18
0.00

Other Non Cash adjustments
2.67
1.80
0.00
0.01
0.00

Reported Net Profit
10.22
-18.96
-86.13
100.18
225.64

Earnigs Before Appropriation
170.60
122.88
142.83
275.48
225.64

Equity Dividend
0.00
0.00
0.00
0.00
25.20

Retained Earnings
170.60
122.88
142.83
275.48
197.87






Balance sheet of Sterlite Optical Technology Ltd. for the year ended on

(Rs. in Crore)

Particulars
Mar ' 05
Mar ' 04
Mar ' 03
Mar ' 02
Mar ' 01

SOURCES OF FUNDS






Owner's Fund






Equity Share Capital (share of Rs.5 each)
28.00
28.00
28.00
28.00
28.00

Reserves & Surplus
232.93
222.72
280.31
369.48
299.25

Loan Funds






Secured Loans
105.75
114.74
254.98
70.41
238.11

Unsecured Loans
40.85
52.92
36.91
115.12
35.35

Total
407.53
418.38
600.20
583.01
600.71

USES OF FUNDS






Fixed Assets

Earning:   Approval pending.