Ambuja Cements Limited 
Profit & loss Account 
for the year ended 30th June,2005
  Schedule

Rs. in Crores

2004-2005 Rs. in Crores

2003-2004 Rs. in Crores
INCOME        
Sales  
3,025.84
-
2,301.28
Less : Excise Duty Paid  
420.05
-

335.99

   

2,605.79

1,965.29
Other Income N
74.57
50.49
     

2,680.36

2,015.78

EXPENDITURE      
Manufacturing Expenses O
1,227.93
-
891.97
Variation in Stocks P

(6.97)

-

(11.27)

Employee's Cost

Q

105.53

-

86.89

Administrative, Selling and Other Expenses R
558.60

-

464.57
Interest and Finance Charges (net) S
84.75

-

78.43
Depreciation and Amortization  
195.41

-

168.61

   

2,165.25

  1,679.20
Less: Sell consumption of Cement   3.43   3.90
   
2,161.82
1,675.30
Profit before Tax and Prior Period Items  

518.54

340.48

Prior Period Items  
 
 
Depreciation Written Back  

-

 

-

60.57

Employee's Cost  

-

-

(1.78)

Administrative, Selling and other Expenses  

-

-

(15.27)

     

-

43.02

Profit Before Tax    

518.54

383.50

Provision for Taxation        
--  Current Tax  
39.12
 

20.30

--  Deferred Tax (Refer Note 8)  
10.38
 

26.41

Fringe benefit Tax  

0.75

  -
   
50.25
46.71
Profit after Tax  
468.29

336.79

Balance as per last account  

117.54

90.96

Debit Balance of Profit and Loss Account as on 1st June, 2004  
320.90
-
of erstwhile Ambuja Cement Rajasthan Limited (ACRL -

-

  320.90
Less Adjusted from General Reserve -    

320.90

     

-

-

Transferred from Debenture Redemption Reserve  

31.25

127.75

Transferred to Debenture Redemption Reserve    

25.00

2.55

Transferred to General Reserve    

225.00

275.00

      367.08 275.95
Interim Dividend on Equity Shares  

108.05

 

88.25

Corporate Dividend Tax on above  

15.16

 

11.31

   

123.21

99.56

Proposed Final Dividend on Equity Shares  

81.11

 

53.82

Corporate Dividend Tax on above  

11.38

 

7.03

     

92.49

60.85

Balance carried to Balance Sheet  
 

151.38

117.54

Notes Forming Part of Accounts

T

     
Earnings Per Share in Rs. (Based on Rs 2 per share Refer Note 7)  
   
Basic    

3.47

2.83

Diluted    

3.46

2.63