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)
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.
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.
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 to..is 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..?