6 7 1 2 3 4 5 1 20 20 19 59 2 35 20 17 72 3 40 20 15 75 4 20 20 12 52 5 18 20 10 48 6 18 20 7 45 7 16 20 5 41 8 16 20 2 38 Average DSCR (EDSCR/8) = 19.69/8 = COMMENT: The DSCR of HIL is very satisfactory 11 18 18 18 18 8 8 8 30 35 33 30 28 15 13 10 8 1.97 2.06 2.27 1.73 1.71 3.00 3.15 3.80 2.46 P.6.18 The financial statement of Excel AMP Graphics Limited are as under: Balance sheer as al 31st March, 2013 Sources of funds: 2013 Shareholders' funds Share capital 1.121 Reserves and surplus 8.950 R in crore) 2012 10.071 10,071 2931 7,999 8.930 (Contd.) y24 (Contd.) Loan funds: Secured loans Finance lease obligations Unsecured loans 259 74 171 245 115 374 9,304 10,316 Application of funds: Fixed assets Gross block Less: Depreciation Net block Capital work-in-progress - 6,667 3.150 3,517 27 5.747 2,561 3,186 28 3.214 222 3.544 288 Investments Current assets, loans and advances: Inventories Sundry debtors Cash and bank balances Loans and advances 2,709 9,468 3.206 2,043 17,426 2,540 9,428 662 1,712 14,342 Less: Current liabilities and provisions: Current liabilities Provisions 10,109 513 10,622 7,902 572 8,474 5.868 Net current assets Net deferred tax liability 6,804 (320) 10.316 9,304 in crore) 2012 2013 Profit and loss account for the year ended 31 March, 2013 Particulars Income Sales and services Other income 23,436 320 23,756 17,849 306 18,155 Expenditure: Cost of materials Personnel expenses Other expenses Depreciation Less: Transfer from revaluation reserve Interest 15,179 2,543 3,546 10,996 2,293 2,815 419 7 383 6 412 164 377 88 16.569 1,586 21.844 1,912 Profit before tax Provision for tax: Current tax Deferred tax Profit after tax 371 450 (6) 1,468 1.215 REQUIRED (1) Compute and analyse the return on capital employed (ROCE) in a Du-Pont control chart framework. Comm (11) 6 7 1 2 3 4 5 1 20 20 19 59 2 35 20 17 72 3 40 20 15 75 4 20 20 12 52 5 18 20 10 48 6 18 20 7 45 7 16 20 5 41 8 16 20 2 38 Average DSCR (EDSCR/8) = 19.69/8 = COMMENT: The DSCR of HIL is very satisfactory 11 18 18 18 18 8 8 8 30 35 33 30 28 15 13 10 8 1.97 2.06 2.27 1.73 1.71 3.00 3.15 3.80 2.46 P.6.18 The financial statement of Excel AMP Graphics Limited are as under: Balance sheer as al 31st March, 2013 Sources of funds: 2013 Shareholders' funds Share capital 1.121 Reserves and surplus 8.950 R in crore) 2012 10.071 10,071 2931 7,999 8.930 (Contd.) y24 (Contd.) Loan funds: Secured loans Finance lease obligations Unsecured loans 259 74 171 245 115 374 9,304 10,316 Application of funds: Fixed assets Gross block Less: Depreciation Net block Capital work-in-progress - 6,667 3.150 3,517 27 5.747 2,561 3,186 28 3.214 222 3.544 288 Investments Current assets, loans and advances: Inventories Sundry debtors Cash and bank balances Loans and advances 2,709 9,468 3.206 2,043 17,426 2,540 9,428 662 1,712 14,342 Less: Current liabilities and provisions: Current liabilities Provisions 10,109 513 10,622 7,902 572 8,474 5.868 Net current assets Net deferred tax liability 6,804 (320) 10.316 9,304 in crore) 2012 2013 Profit and loss account for the year ended 31 March, 2013 Particulars Income Sales and services Other income 23,436 320 23,756 17,849 306 18,155 Expenditure: Cost of materials Personnel expenses Other expenses Depreciation Less: Transfer from revaluation reserve Interest 15,179 2,543 3,546 10,996 2,293 2,815 419 7 383 6 412 164 377 88 16.569 1,586 21.844 1,912 Profit before tax Provision for tax: Current tax Deferred tax Profit after tax 371 450 (6) 1,468 1.215 REQUIRED (1) Compute and analyse the return on capital employed (ROCE) in a Du-Pont control chart framework. Comm (11)