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ASIAN PAINTS V/S BERGER PAINTS
COMMON SIZE INCOME STATEMENT
PARTICULARS
COMMON SIZE (%)
COMMON SIZE (%)
ASIAN PAINTS BERGER PAINTS
INCOME
Gross Sales 107.42 108.20
Net Sales 100 100
Other Income 2.80 1.34
TOTAL INCOME 102.81 101.34
COMMON SIZE PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED
31/3/2010
PARTICULARS COMMON SIZE (%)
COMMON SIZE (%)
ASIAN PAINTS BERGER PAINTS
EXPENDITURE
Raw materials consumed
55.42 64.57
Factory Expenses 10.43 6.92
Payroll Expenses 0.27 5.33
Administration Expenses
7.12 4.07
Selling & Distribution Expenses
5.55 9.23
Finance Expenses 2.46 0.18
Depreciation 1.40 1.56
TOTAL EXPENDITURE
81.25 91.88
PROFIT BEFORE TAXATION
21.56 9.46
PARTICULARS COMMON SIZE (%)
COMMON SIZE (%)
ASIAN PAINTS BERGER PAINTS
PROFIT BEFORE TAX 21.56 9.46
PROFIT AFTER TAXATION
15.11 6.53
Add : Profit brought forward
4.49 8.71
PROFIT AVAILABLE FOR APPROPRIATION
19.60 15.24
Less : Transfer to general reserve
(1.10) (0.71)
Less : Final dividend (5.91) (2.26)
Balance carried to Balance Sheet
12.59 12.27
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