4 Sonks

Ind AS 34 Interim Financial Reporting eg listed co

Carly
only N B concepts 2 Directly Owes

Anyperiod which is less than lyr

3m 6m 9m 1m

Detailed Sch Dix

IFR Format
Me
Confensed Assets
PPE FP IA FR Gh Inst Inventory

Only MainHeading sub Heading

Rother Relevant Infor 9 Disclosure
I IFR comparatives eg If IFR 1 1024 31 12 24 Current Interim period

91,23 immediately
Incase of Bls C9 as on date PI trend
as on 31 12 24 as on 31 03 24

Incase of PIL Current Period

l 3 to
py
Year to date
01 04 24 to 31 12 24 1 0423 to 311223
 Cash flow cY py
Ur to date 4stodate
01 04 24 to 31 12 24 01 04 23 to 31 1223

Stat of changes in Eq SOCE cg pry

Yr to date 01 04 24 to 31 12 24 01 04 23 to 31 12 23

92 If IFR 01 04 24 to 3009 24

2 in
immediately
Incase of Bls C9 as on date PI trend

Ason 30 09 29 Ason 31 0324

Incase of PIL Current Period

0110412 to 300924
we py
Year to date
s

Cash flow cY py
Ur to date 4stodate

010424 to 3009 24
s 01 0423 to 3009 23

Stat of changes in Eq SOCE cg pry

Yr to date
01 04 24 to 300924 01 0423 to 3009 23
Note Bush Segsonahm leg firecrackers umbrella watergons etc

Extaaqmpaaat.edu c y 01 01 24 to 31 1224

IPod P1 01 01 23 to 31 12 23

egoIFR 01110131
124
cy 01 10 23 to 300924

IFR 0104 24 to Pt 01 10 22 to 3009 23

eg
30 0924

correctN'P
Ind As 34 Questions Tax Rate
IndAS

Quest UR
Net profit 15.00.000 25 Alreadycharged

less B D of current or 75 123000 B s 75 Tobechargedin curren

450000 Qtr
Less Sales PromExp ofCarr Qtr 90 logicsame as
above

Coadeet Net profit 927000

Retains for each point Refera B

OF Jiss Otr Ka Ine Exp hai cessi Qtr mein Book hona chahiye
Qtr 3 Actual Prod Yr todate FixedOH farto date
1500units 7500
2
Inventory cost PIL trf
Allocate
MIL
H
1500
am 5p 4
1500
c
5000 2500
Already Qfrl a Qfr2 µ
allocated in Otr
Inventorycost Allocateto
Inventory cost

to date Fixed0H Yr todate

If Actual prodn 710000
1900units
Allocate'to
8001BN
costofInventory

6911 25 4

9500

7500 2900
Qtr1 2,3 Afry
Alteadyallocate Allocate to
to costof cost of
Inventory Inventory

x x
x
Max Revisetime
Erin
Illus 11
CASEA Qtr 01 071 1 to 30 091 1

1 BIS As on date prov Fg

as on 301091 1 as on 31 31 1

2 PIL For the dtr pay

011071 1 to 301091 1 01 071 0 to 3009 70

48 to date D8
011041 1 to 301091 1 1 0 to 30 09 70

32 SOCE 48 to date
1 641 0 to 301091 0
011041 1 to 301091

cashflow
us to date
1 641 0 to 301091 0
011041 1 to 301091
 CASEB Half Yr 01 041 1 to 30 091 1

1 BIS As on date Prov F g

as on 301091 1 as on 31 31 1

ended
2 Pll yr to date Half hr
011041 1 to 305T 1 1 0 to 30 09 40

Note Here Half ur period Yr to date period is same

3 SOCE 48 to date
1 641 0 to 301091 0
011041 1 to 301091

4 Cashflow
us to date
1 641 0 to 301091 0
011041 1 to 301091