Articles: BALANCE SHEET and STATEMENT OF PROFIT & LOSS (schedule III u/s 129 of Companies Act, 2013)

BALANCE SHEET and STATEMENT OF PROFIT & LOSS

(schedule III u/s 129 of Companies Act, 2013)

Balance sheet and Statement of Profit and loss Account of a company as per schedule III u/s 129 of Companies Act, 2013 as mentioned below :-

PART – I

BALANCE SHEET

Name of the company _________________________________

Balance sheet as at __________________

Particulars	Note No.	Figures as at the end of current reporting period	Figures as at the end of previous reporting period
I EQUITY AND LIABILITIES
(1) Shareholder's funds
(a) Share capital
(b) Reserves and surplus
(c) Money received against share warrants
(2) Share application money pending allotment
(3) Non-current liabilities
(a) Long term borrowings
(b) Deferred tax liabilities (net)
(c) Other long term liabilities
(d) Long term provisions
(4) Current liabilities
(a) Short term borrowings
(b) Trade payables
(c) Other current liabilities
(d) Short term provisions
TOTAL LIABILITIES

II ASSETS
(1) NON CURRENT ASSETS
(a) Fixed assets
(i) Tangible assets
(ii) Intangible assets
(iii) Capital work-in-progress
(iv) Intangible assets under development
(b) Non-current investments
(c ) Deferred tax asset (net)
(d) Long term loans and advances
(e) Other non-current assets
(2) Current assets
(a) Current investments
(b) Inventories
(c ) Trade receivables
(d) Cash and cash equivalents
(e) Short term loans and advances
(f) Other current assets
TOTAL ASSETS

PART – II

STATEMENT OF PROFIT AND LOSS

Name of the company _________________________________

Statement of Profit and Loss for the FY ended __________________

*S.No*	*Particulars*	Note No.	Figures as at the end of current reporting period	Figures as at the end of previous reporting period
I	Revenue from operations
II	Other income
III	Total Income (I + II)
IV	Expenses
	(a) Cost of materials consumed
	(b) Purchase of stock-in-trade
	(c) Changes in inventories of finished goods work-in-progress and stock-in-trade
	(d) Employee benefits expenses
	(e) Finance cost
	(f) Depreciation and Amortization expenses
	(g) Other expenses
V	Profit / loss before exceptional and extraordinary items and tax (III - IV)
VI	Exceptional items
VII	Profit / loss before extraordinary items and tax (V - VI)
VIII	Extraordinary items
IX	Profit / loss before tax (VII - VIII)
X	Tax expense
	(a) Current Tax
	(b) Deferred Tax
XI	Profit / loss after tax for the period from continuing operations (IX - X)
XII	Profit / loss from discontinued operations before tax
XIII	Tax expense of discontinued operations
XIV	Profit / loss from discontinued operations after tax (XII - XIII)
XV	Profit / loss for the period (XII + XIV)
XVI	Earnings per equity share
	(a) Basic
	(b) Diluted