Balance sheet


I was looking over the balance sheet of the company “

Now i have few doubtsregardingsame.

1 What is the total debt in company books? whether it is (long term borrowing + short term borrowing + other currentliabilities).

2). what is the period in which long term borrowing should be paid?

3). what isdeferred taxliabilities?


Debt is long term borrowings + short term borrowings

Long term borrowings are for more than a year, exact tenure may vary.

Deferred Taxliabilitiesrefer to tax liability that a company has to pay in future arising out of accounting or timing differences between the taxable income (reported to tax man) and accounting income(reported to share holders)

Regards Link: doubtsregardingsame.


3). what isdeferred taxliabilities?



Can somebody plz let me know how we can calculate the un-utilized funds after an IPO?


Hi Supratik,

Usually the company will report it in the AR. Funds collected, spent, balance unutilised, etc. And you can get a sense of the balance left -by comparing Cash & Investments over 2 consecutive reporting periods.

Do you have a specific company in mind?


A very basic question…

Is tax calculated on Profit before tax or on Cash from operating Activities (or something else)?

Tax is calculated at Profit before tax

Atul, I understand tax is calculated on profit arrived at as per income tax rules. There are some additions and deductions are made to book profit. These are complex. For most companies, it will be PBT +/- (difference in depreciation as per IT act and companies act), depreciation being a major difference in most cases. Then there may be companies, which have IT benefits like being in a SEZ / backward area , past losses etc.

Thanks for the clarification Ayush / RasKhem.



one basic question, below is a table for third party transactions (significant transaction) of unichem with its subsidiaries.

Related Party transactions March-12 March-11 March-10 March-09 March-08 March-07 March-06
Sales of goods 30.60 23.58 20.00 12.86 9.70 8.20 7.90
Investment made during year 14.19 10.97 10.00 20.00 5.20 28.00 4.80
total 44.79 34.55 30.00 32.86 14.90 36.20 12.70

what does sales of goods here refer these the goods unichem sold to subsidiaries ?? if yes, then it should be inflow of cash where as investment mades are outflow. And in third party transations it just added all these cash flows, though opposte in nature, to show total related party transaction..?