$1$ Prepare a consolidated income statement for a company, XYZ Ltd$.,$ for the fiscal year ended December $31,2023.$ Assume the following information: $(10)$

$1.$ Net Sales: Rs$\mathrm{.}1,500,000$

$2.$ Cost of Goods Sold $($COGS$)$: Rs$\mathrm{.}900,000$

$3.$ Operating Expenses $($including administrative costs$)$: Rs$\mathrm{.}200,000$

$4.$ Other Operating Revenues: Rs$\mathrm{.}50,000$

$5.$ Financial Costs $($interest expense$)$: Rs$\mathrm{.}30,000$

$6.$ Selling and Distribution expenses Rs$\mathrm{.}20,000$

$7$ Depreciation : Rs$\mathrm{.}415,000$

$8$ Current Liabilities $10,00,000$

$9$ Loan $20,00,000$

$10$ Fixed Assets $-25,00,000$

$11.$ Total Retained Earnings at the beginning of the year: Rs$\mathrm{.}500,000$

$12.$ Dividends paid during the year: Rs$\mathrm{.}100,000$

$13.$ The company has $100,000$ shares outstanding of Rs $10$ each

$14$ Debtors $-10,00,000$

$15$ Investments $-15,00,000$

$$

Based on this information, complete the following tasks:

$1.$ Prepare the consolidated income statement, including a clear presentation of profit before taxation, and net income.

$2.$ Calculate Earnings Per Share $($EPS$)$

$3.$ Prepare Balance Sheet at the end of the year.