The balance sheet of a pharmaceutical company over three years is given below.The company paid a dividend of Rs. 30 million in Year 3 and Rs. 45 million in Year 4.

Assets/Liabilities

Year 2

Year 3

Year 4

Total assets

400

420

430

Liabilities to outsiders

200

225

215

Equity share capital

4

6

6

Reserves and surplus

196

189

209

Total of Liabilities and Equity

400

420

430

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The profits for the year 3 and year 4 are ____________________.

The balance sheet of a pharmaceutical company over three years is given above. The company paid a dividend of Rs. 30 million in Year 3 and Rs. 45 million in Year 4. How the company used the profit in Year 4?

To know the financial positon of a business as on today, you need ________________________.