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प्रश्न
From the following extract of Balance Sheet of Sunrise Ltd., calculate Net Profit before Tax and Extraordinary Items:
| Equity and Liabilities | 31st March, 2026 (₹) | 31st March, 2025 (₹) |
|---|---|---|
| Equity Share Capital | 10,00,000 | 10,00,000 |
| 10% Preference Share Capital | 10,00,000 | 10,00,000 |
| Surplus, i.e., Balance in Statement of Profit & Loss | 15,00,000 | 10,00,000 |
Additional Information:
Interim Dividend of ₹ 2,00,000 was paid on Equity Shares on 1st November, 2025.
Hint: Dividend will be paid on 10% Preference Shares since Interim Dividend is paid.
संख्यात्मक
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उत्तर
Net Profit before Tax and Extraordinary Items
| Particulars | Amount (₹) | Amount (₹) |
|---|---|---|
| Surplus (Balance in Statement of Profit & Loss): | ||
| Closing Balance as on 31st March, 2026 | 15,00,000 | |
| Less: Opening Balance as on 31st March, 2025 | (10,00,000) | |
| Net Profit earned during the current year | 5,00,000 | |
| Add: Appropriations out of Profits | ||
| 1. Interim Dividend paid on Equity Shares during the year | 2,00,000 | |
| 2. Dividend on 10% Preference Shares (See Note below) | 1,00,000 | 3,00,000 |
| Net Profit before Tax and Extraordinary Items | 8,00,000 |
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