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198 Corporate Finance BRILLIANT’S

Balance Sheet of Wish Co. Ltd. as at 31st December, 2015
31 {Xg§~a 2015 H$mo {de H§$. {b{‘Q>oS> H$s ~¡b|g erQ>
Particulars Note No. Amount
({ddaU) (ZmoQ> g§.) (am{e)
(`)
I. EQUITY AND LIABILITIES / Bp³dQ>r Am¡a bm¶{~{bQ>rO
(1) Shareholder's Funds / eo¶a hmoëS>g© H$m ’§$S>:

(a) Share Capital - 50,000 Equity Shares of ` 10 each
eo¶a H¡${nQ>b - 50,000, ` 10 H$m Bp³dQ>r eo¶a 5,00,000
(b) Reserves and Surplus - Profit and Loss Account
[aOd© Am¡a gaßbg - bm^ Am¡a hm{Z ImVm 1,25,000
(2) Share Application Money Pending Allotment:
eo¶a EpßbHo$eZ ‘Zr n|qS>J Abm°Q>‘|Q> –
(3) Non-current Liabilities / Zm°Z-H$a§Q> bm¶{~{bQ>rO:
(a) Long-term Borrowing - 10% Debentures
bm§J-Q>‘© ~m°amoB§½g - 10% {S>~|Mg© 3,00,000
(4) Current Liabilities / H$a§Q> bm¶{~{bQ>rO:
(a) Other Current Liabilities / Aݶ H$a§Q> bm¶{~{bQ>rO 2,50,000
TOTAL / Hw$b 11,75,000
II. ASSETS / AgoQ²>g
(1) Non-current Assets / Zm°Z-H$a§Q> AgoQ²>g:

(a) Fixed Assets / {’$³ñS> AgoQ²>g
(i) Tangible Assets / Q>¢{O~b AgoQ²>g 6,00,000

(2) Current Assets / H$a§Q> AgoQ²>g:
(a) Other current Assets / Aݶ H$a§Q> AgoQ²>g 5,75,000
TOTAL / Hw$b 11,75,000

Particular ({ddaU) 31.12.2011 31.12.2012 31.12.2013 31.12.2014 31.12.2015
Sales / goëg ` 9,00,000 11,00,000 14,00,000 8,00,000 16,00,000
Expenses / E³gn|gog ` 3,50,000 5,80,000 6,00,000 3,10,000 8,00,000

Interest on Loan
bmoZ na ã¶mO ` 20,000 40,000 50,000 60,000 20,000
Interest on Debenture
{S>~|Mg© na ã¶mO ` 30,000 30,000 30,000 30,000 30,000