Statement of Profit & Loss 

Profit or Loss

  1. Revenue from Operations
    • Revenue (Inclusive of Excise)
    • Other Income
  2. Other Income
  3. Cost of Materials Consumed
    • Purchases of Stock in Trade
    • Changes in Inventories, FG, WIP, RM
  4.  Employee Benefit Expense
  5. Finance Costs
  6. Depreciation and Amortisation
  7. Other Expenses
  8. Exceptional items
  9. Tax Expense
    • Current Tax Expense
    • Deferred Tax Expense
  10. Profit or Loss from Discontinued Operations
    • Tax on Profit/ Loss from Discontinued Operations

Other Comprehensive Income

  1. Items that will not be reclassified to Profit or Loss
    • Revaluation of PPE and Intangible Assets
    • Actuarial Gains and Losses
    • FVTPL Financial Liability – Change in Credit Risk
    • FVTOCI Equity Instruments
    • Share of JV and Associate
  2. Items that will be reclassified to Profit or Loss
    • Translation of Foreign Operations
    • FVTOCI Other than Equity Instruments
    • Effective Portion of Cash Flow Hedges
    • Change in Value of Time Value in Option Contracts
    • Change in Value of Forward Element in Forward Contracts
    • Change in Value of Foreign Currency Basis Spread
    • Share of JV and Associates

We will soon be publishing a commentary on each component of Statement of Profit and Loss.

Stay Tuned!

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