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प्रश्न
Following is the extract from the Balance Sheet of Kinder Joy Ltd.:
| Particular | 31st March 2026 (₹) |
31st March 2025 (₹) |
| Equity Share Capital | 8,00,000 | 8,00,000 |
| 10% Preference Share Capital | 6,00,000 | 6,00,000 |
| Surplus, i.e., Balance in Statement of Profit and Loss | 7,20,000 | 4,00,000 |
| Unpaid Dividend | 20,000 | − |
Additional Information:
- Proposed dividends on equity shares for the years 2024-25 and 2025-26 are ₹ 1,60,000 and ₹ 2,00,000, respectively.
- An Interim Dividend of ₹ 40,000 on Equity Shares was paid.
Calculate Net Profit before Tax and Extraordinary Items.
Hint: Dividend on preference shares is paid if dividend is paid on equity shares. Since dividend is paid (Proposed for 2024–25) on Equity Shares, dividend on Preference Shares must have been paid. Therefore, Preference Dividend of ₹ 60,000, i.e., 10% of ₹ 6,00,000 will also be added to determine net profit before Tax and Extraordinary Items.
खातेवही
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उत्तर
| Particulars | Amount (₹) |
| Profit as per Statement of Profit and Loss (7,20,000 – 4,00,000) | 3,20,000 |
| Add: Proposed Dividend (Current Year) | 1,60,000 |
| Add: Proposed Preference Dividend (Current Year) 10% of 6,00,000 | 60,000 |
| Add: Interim Dividend | 40,000 |
| Profit Before Taxation and Extraordinary Items | 5,80,000 |
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