Statement of Profit and Loss Schedule III

Companies Act, 2013 | Sharma Trading Co. | FY 2025-26

Particulars	Note	CY (₹)	PY (₹)
I. Revenue from operations
Sale of products	1	2,45,80,000	1,98,50,000
II. Other income	2	3,20,000	1,80,000
III. Total Revenue (I + II)		2,49,00,000	2,00,30,000
IV. Expenses
(a) Cost of materials consumed	3	1,52,40,000	1,22,60,000
(b) Employee benefits expense	5	28,60,000	24,20,000
(c) Depreciation	6	4,80,000	4,20,000
(d) Other expenses	7	18,90,000	16,40,000
Total Expenses (IV)		2,04,70,000	1,67,40,000
V. Profit before tax		44,30,000	32,90,000
Current tax		3,50,000	2,80,000
VII. Profit for the period		40,80,000	30,10,000

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Balance Sheet Schedule III

As at 31st March 2026 | Sharma Trading Co.

EQUITY & LIABILITIES	Note	31.03.2026	31.03.2025
1. Shareholders' Funds
(a) Share Capital	8	50,00,000	50,00,000
(b) Reserves & Surplus	9	1,20,80,000	80,00,000
Total Shareholders' Funds		1,70,80,000	1,30,00,000
3. Current Liabilities
(b) Trade payables	12	32,40,000	28,60,000
TOTAL EQUITY & LIABILITIES		2,56,70,000	2,15,80,000

ASSETS	Note	31.03.2026	31.03.2025
1. Non-Current Assets
(a) Property, Plant & Equipment	14	85,20,000	72,40,000
2. Current Assets
(a) Inventories	17	38,50,000	34,20,000
(b) Trade receivables	18	68,30,000	55,80,000
(c) Cash & cash equivalents	19	42,10,000	36,20,000
TOTAL ASSETS		2,56,70,000	2,15,80,000

Cash Flow Statement (Indirect Method) Schedule III

FY 2025-26 | Sharma Trading Co.

Particulars	CY (₹)	PY (₹)
A. Operating Activities
Net Profit before tax	44,30,000	32,90,000
Add: Depreciation	4,80,000	4,20,000
(Increase) in Receivables	-12,50,000	-8,40,000
(Increase)/Decrease in Inventories	-4,30,000	-2,80,000
Increase in Payables	3,80,000	2,60,000
Tax paid	-3,50,000	-2,80,000
Net from Operating	32,60,000	25,70,000
B. Investing Activities
Purchase of fixed assets	-17,60,000	-12,40,000
Sale of fixed assets	80,000	0
Net from Investing	-16,80,000	-12,40,000
C. Financing Activities
Repayment of borrowings	-7,00,000	-5,00,000
Interest paid	-2,90,000	-3,20,000
Net from Financing	-9,90,000	-8,20,000
Net Change in Cash	5,90,000	5,10,000
Opening Cash & Cash Equivalents	36,20,000	31,10,000
Closing Cash & Cash Equivalents	42,10,000	36,20,000

Operating

₹32.6L

Investing

-₹16.8L

Financing

-₹9.9L

Net

₹5.9L

Notes Forming Part of the Financial Statements Schedule III

1 Revenue from Operations

Particulars	CY (₹)	PY (₹)
Domestic Sales	2,12,40,000	1,72,40,000
Export Sales	33,40,000	26,10,000
Total	2,45,80,000	1,98,50,000

2 Other Income

Particulars	CY (₹)	PY (₹)
Interest on FD	1,80,000	1,20,000
Miscellaneous Income	1,40,000	60,000
Total	3,20,000	1,80,000

3 Cost of Materials Consumed

Particulars	CY (₹)	PY (₹)
Raw Materials	1,12,40,000	90,20,000
Packing Materials	24,00,000	19,40,000
Freight Inward	16,00,000	13,00,000
Total	1,52,40,000	1,22,60,000

5 Employee Benefits Expense

Particulars	CY (₹)	PY (₹)
Salaries & Wages	22,40,000	18,80,000
Staff Welfare	3,80,000	3,20,000
PF & ESI Contribution	2,40,000	2,20,000
Total	28,60,000	24,20,000

6 Depreciation

Particulars	CY (₹)	PY (₹)
Plant & Machinery	2,80,000	2,40,000
Furniture & Fixtures	1,20,000	1,00,000
Office Equipment	80,000	80,000
Total	4,80,000	4,20,000

7 Other Expenses

Particulars	CY (₹)	PY (₹)
Rent	4,80,000	4,40,000
Electricity	2,40,000	2,00,000
Professional Fees	3,60,000	3,20,000
Travel & Conveyance	2,80,000	2,40,000
Other items	5,30,000	4,40,000
Total	18,90,000	16,40,000

8 Share Capital

Particulars	CY (₹)	PY (₹)
Authorised: 10,00,000 shares of ₹10 each	1,00,00,000	1,00,00,000
Issued & Paid-up: 5,00,000 shares of ₹10 each	50,00,000	50,00,000
Total	50,00,000	50,00,000

9 Reserves & Surplus

Particulars	CY (₹)	PY (₹)
General Reserve	40,00,000	40,00,000
Surplus in Statement of P&L	80,80,000	40,00,000
Total	1,20,80,000	80,00,000

12 Trade Payables

Particulars	CY (₹)	PY (₹)
ABC Suppliers Pvt Ltd	18,20,000	15,40,000
XYZ Traders	8,60,000	7,80,000
Delta Enterprises	5,60,000	5,40,000
Total	32,40,000	28,60,000

14 Property, Plant & Equipment

Particulars	CY (₹)	PY (₹)
Land & Building	42,00,000	38,00,000
Plant & Machinery	28,40,000	22,60,000
Furniture & Fixtures	8,60,000	7,40,000
Office Equipment	6,20,000	4,40,000
Total	85,20,000	72,40,000

17 Inventories

Particulars	CY (₹)	PY (₹)
Raw Materials	18,50,000	16,20,000
Finished Goods	14,00,000	12,00,000
Stores & Spares	6,00,000	6,00,000
Total	38,50,000	34,20,000

18 Trade Receivables

Particulars	CY (₹)	PY (₹)
Patel Enterprises	24,50,000	18,00,000
Gupta Traders	18,80,000	15,60,000
Sharma & Sons	14,00,000	12,20,000
Mehta Industries	11,00,000	10,00,000
Total	68,30,000	55,80,000

19 Cash and Cash Equivalents

Particulars	CY (₹)	PY (₹)
Cash in Hand	1,20,000	95,000
SBI Current A/c	32,00,000	28,50,000
HDFC Savings A/c	8,90,000	6,75,000
Total	42,10,000	36,20,000

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Notes 1-2: Significant Accounting Policies Schedule III

Sharma Trading Co. | FY 2025-26

15 policies defined

1. Basis of Preparation: The financial statements are prepared in accordance with Indian Accounting Standards (Ind AS) notified under the Companies (Indian Accounting Standards) Rules, 2015.

2. Revenue Recognition: Revenue is recognized when it is probable that the economic benefits will flow to the entity, in accordance with Ind AS 115.

3. Property, Plant and Equipment: Tangible assets are stated at cost of acquisition less accumulated depreciation and impairment losses.

4. Depreciation: Depreciation is provided on straight-line method over useful lives prescribed under Schedule II of the Companies Act, 2013.

5. Inventories: Inventories are valued at lower of cost and net realizable value. Cost is determined on FIFO basis.

6. Cash and Cash Equivalents: Cash and cash equivalents include cash on hand, demand deposits with banks, and short-term highly liquid investments.

7. Employee Benefits: Short-term employee benefits are recognized as expense at undiscounted amount. Post-employment benefits include provident fund and gratuity.

8. Income Taxes: Tax expense comprises current tax and deferred tax. Current tax is measured at amounts expected to be paid using applicable tax rates.

... and 7 more policies (scroll in product to see all)

These policies are fully editable. Click "Edit Policies" to add, remove, or modify any policy text.

Additional Notes Schedule III

28 Earnings Per Share

Particulars	CY	PY
Profit attributable to equity shareholders	40,80,000	30,10,000
Weighted avg. number of equity shares	5,00,000	5,00,000
Face value per share (Rs.)	10	10
Basic & Diluted EPS (Rs.)	8.16	6.02

29 Contingent Liabilities

Particulars	CY	PY
Claims not acknowledged as debts	Nil	Nil
Guarantees issued by banks	Nil	Nil

This note is editable. Click to add your own contingent liabilities.

30 Related Party Transactions

Party Name	Relationship	CY	PY
Mr. Rajesh Sharma	Director / KMP	12,00,000	10,00,000
Mrs. Sunita Sharma	Relative of Director	3,60,000	3,00,000

Related parties auto-detected from Tally ledger names containing "Director", "Promoter", "KMP", etc.

⚙ Ledger Mapping Review

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#	Ledger Name	Tally Group	Type	Group	Subgroup	Classification
1	Equity Share Capital	Share Capital	Equity	Share Capital ▾	Equity Share Capital ▾	Non-Current ▾
2	General Reserve	Reserves & Surplus	Equity	Reserves & Surplus ▾	General Reserve ▾	Non-Current ▾
3	Secured Loans	Secured Loans	Liability	Long Term Borrowings ▾	Term Loans ▾	Non-Current ▾
4	HDFC Bank OD	Bank OD Accounts	Liability	Short Term Borrowings ▾	Unsecured Loans ▾	Current ▾
5	ABC Suppliers	Sundry Creditors	Liability	Trade Payables ▾	Trade Payables ▾	Current ▾
6	GST Payable	Duties & Taxes	Liability	Other Current Liabilities ▾	Statutory Dues ▾	Current ▾
7	Office Building	Fixed Assets	Asset	Tangible Assets ▾	Property, Plant & Equip ▾	Non-Current ▾
8	SBI Current A/c	Bank Accounts	Asset	Cash & Cash Equivalents ▾	Bank Balances ▾	Current ▾
9	Patel Enterprises	Sundry Debtors	Asset	Trade Receivables ▾	Trade Receivables ▾	Current ▾
10	Domestic Sales	Sales Accounts	Income	Revenue from Operations ▾	Sale of Products ▾	Current ▾
11	Raw Materials	Purchase Accounts	Expense	Cost of Materials ▾	Raw Materials ▾	Current ▾
12	Salaries & Wages	Indirect Expenses	Expense	Employee Benefits ▾	Salaries & Wages ▾	Current ▾

Showing 14 of 142 ledgers. Download the mapping template as Excel, modify, re-upload, and click "Apply & Regenerate" to instantly update all statements.

Total Debit

₹4,82,30,000

142 ledgers

Total Credit

₹4,82,30,000

Difference

₹0

BALANCED

🔍 Search ledger... All Groups ▾

Ledger	Group	Nature	Debit	Credit
Domestic Sales	Sales Accounts	Income		2,12,40,000
Goods Purchased	Purchase Accounts	Expense	1,32,00,000
SBI Current A/c	Bank Accounts	Asset	32,00,000
ABC Suppliers	Sundry Creditors	Liability		18,20,000
Rajesh Enterprises	Sundry Debtors	Asset	24,50,000
Share Capital	Capital Account	Capital		50,00,000
Total			4,82,30,000	4,82,30,000

Showing 142 ledgers | Debit: ₹4.82Cr | Credit: ₹4.82Cr

Fixed Asset Schedule Schedule III

As at 31st March 2026 | Sharma Trading Co.

Asset	Gross (Op)	Additions	Gross (Cl)	Dep (Op)	Dep (CY)	Net (Cl)
Land & Building	40,00,000	4,00,000	44,00,000	2,00,000	1,00,000	42,00,000
Plant & Machinery	26,00,000	5,20,000	31,20,000	3,40,000	2,80,000	28,40,000
Furniture & Fixtures	8,60,000	1,20,000	9,80,000	1,20,000	1,20,000	8,60,000
Office Equipment	5,20,000	1,80,000	7,00,000	80,000	80,000	6,20,000
Total	79,80,000	12,20,000	92,00,000	7,40,000	5,80,000	85,20,000

Accounts Payable Ageing

As at 31st March 2026 | Sharma Trading Co.

Party Name	0-30 days	31-60 days	61-90 days	90+ days	Total
ABC Suppliers Pvt Ltd	8,40,000	5,20,000	2,80,000	1,80,000	18,20,000
XYZ Traders	4,60,000	2,40,000	1,60,000		8,60,000
Delta Enterprises	3,20,000	1,40,000	1,00,000		5,60,000
Total	16,20,000	9,00,000	5,40,000	1,80,000	32,40,000

Accounts Receivable Ageing

As at 31st March 2026 | Sharma Trading Co.

Party Name	0-30 days	31-60 days	61-90 days	90+ days	Total
Patel Enterprises	12,00,000	6,50,000	4,00,000	2,00,000	24,50,000
Gupta Traders	8,80,000	5,60,000	2,40,000	2,00,000	18,80,000
Sharma & Sons	6,40,000	4,20,000	2,00,000	1,40,000	14,00,000
Mehta Industries	5,60,000	3,40,000	2,00,000		11,00,000
Total	32,80,000	19,70,000	10,40,000	5,40,000	68,30,000

P&L Notes (19-30) Schedule III

19 Revenue from Operations

Particulars	CY (₹)	PY (₹)
Domestic Sales	2,12,40,000	1,72,40,000
Export Sales	33,40,000	26,10,000
Total	2,45,80,000	1,98,50,000

20 Other Income

Particulars	CY (₹)	PY (₹)
Interest on FD	1,80,000	1,20,000
Miscellaneous Income	1,40,000	60,000
Total	3,20,000	1,80,000

25 Other Expenses

Particulars	CY (₹)	PY (₹)
Rent	4,80,000	4,40,000
Electricity	2,40,000	2,00,000
Professional Fees	3,60,000	3,20,000
Miscellaneous	8,10,000	6,80,000
Total	18,90,000	16,40,000

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