Schedule III vertical format, Comparative & Common-Size formulas, all 16 Accounting Ratios with formulas + ideal ranges + interpretation, and the complete Cash Flow Statement (indirect method) line-by-line template.
Companies Act 2013 prescribes only the vertical format. Operating-cycle test for Current/Non-current = 12 months OR operating cycle, whichever is longer.
| Particulars | Note |
|---|---|
| I. EQUITY AND LIABILITIES | |
| (1) Shareholders' Funds | |
| (a) Share Capital | Note 1 |
| (b) Reserves and Surplus | Note 2 |
| (c) Money Received Against Share Warrants | |
| (2) Share Application Money Pending Allotment | |
| (3) Non-Current Liabilities | |
| (a) Long-term Borrowings | Note 3 |
| (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 EQUITY AND LIABILITIES | |
| II. ASSETS | |
| (1) Non-Current Assets | |
| (a) Fixed Assets — Tangible / Intangible / Capital WIP | |
| (b) Non-current Investments | |
| (c) Deferred Tax Assets (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 (= Total Equity & Liabilities) |
| I. Revenue from Operations | A |
| II. Other Income | B |
| III. Total Revenue (I + II) | |
| IV. Expenses: | |
| (a) Cost of Materials Consumed | |
| (b) Purchases of Stock-in-Trade | |
| (c) Changes in Inventories of FG / WIP / Stock-in-Trade | |
| (d) Employee Benefits Expense | |
| (e) Finance Costs | |
| (f) Depreciation and Amortisation Expense | |
| (g) Other Expenses | |
| Total Expenses | |
| V. Profit Before Tax (III − IV) | |
| VI. Tax Expense | |
| VII. Profit / (Loss) for the Period (V − VI) |
Horizontal analysis — compares same item across two years.
| Particulars | Prev Year ₹ | Curr Year ₹ | Abs Δ ₹ | % Δ |
|---|---|---|---|---|
| e.g. Revenue from Ops | 10,00,000 | 12,00,000 | +2,00,000 | +20.00% |
Vertical analysis — single period; each item expressed as % of a base.
| Statement | Base = 100% |
|---|---|
| Common-Size Balance Sheet | Total Assets (= Total Equity & Liabilities) |
| Common-Size Statement of P&L | Revenue from Operations |
AS-3 Revised. Cash & Cash Equivalents = Cash + Bank + Cheques in hand + Short-term highly liquid investments (≤ 3 months).
| Particulars | ₹ |
|---|---|
| A. Cash Flows from Operating Activities | |
| Net Profit before Tax + Extraordinary Items | xxx |
| + Depreciation & Amortisation | xxx |
| + Loss on sale of fixed asset | xxx |
| − Gain on sale of fixed asset | (xxx) |
| + Interest paid (on long-term borrowings — back-add) | xxx |
| − Interest received / Dividend received (back-deduct) | (xxx) |
| + Goodwill / Patents / Preliminary Expenses written off | xxx |
| = Operating Profit before Working Capital changes | xxx |
| − Increase in Current Assets / + Decrease in Current Assets | ±xxx |
| + Increase in Current Liabilities / − Decrease in Current Liabilities | ±xxx |
| = Cash Generated from Operations | xxx |
| − Income Tax Paid | (xxx) |
| Net Cash from / (used in) Operating Activities (A) | XXX |
| B. Cash Flows from Investing Activities | |
| + Sale of Fixed Assets / Investments (proceeds) | xxx |
| − Purchase of Fixed Assets / Investments | (xxx) |
| + Interest Received on Investments | xxx |
| + Dividend Received | xxx |
| Net Cash from / (used in) Investing Activities (B) | XXX |
| C. Cash Flows from Financing Activities | |
| + Issue of Shares / Debentures (proceeds) | xxx |
| − Redemption of Debentures / Buy-back of Shares | (xxx) |
| +/− Increase / (Decrease) in Long-term Borrowings (e.g. Bank Loan) | ±xxx |
| − Interest Paid on Long-term Borrowings | (xxx) |
| − Dividend Paid (proposed of last year + interim of current year) | (xxx) |
| Net Cash from / (used in) Financing Activities (C) | XXX |
| = Net Increase / (Decrease) in Cash and Cash Equivalents (A + B + C) | XXX |
| + Opening Cash and Cash Equivalents | xxx |
| = Closing Cash and Cash Equivalents | XXX |
| Item | Activity |
|---|---|
| Interest paid on long-term debt | Financing |
| Interest received on investments | Investing (non-finance cos) |
| Dividend received | Investing |
| Dividend paid | Financing |
| Income Tax paid | Operating (deducted at end of section A) |
| Proposed Dividend of last year (paid in current year) | Financing |
| Proposed Dividend of current year | NOT in CFS — disclosed in Notes only |
| Interim Dividend (paid in current year) | Financing |
| Bank Overdraft (per CBSE convention) | Financing (treated as borrowing) |