Modern Statements
51
Modern Income Statement
B
M
INR (except Earnings per share)
Financial
Revenue
Cost of sales
Gross profit
Research and development
Selling, general and administrative
Total operating expenses
Operating income
Interest expense
Other income
Income before tax
Provision for income taxes
Net income
Diluted earnings per share
Shares outstanding after dilution
—
100
—
0
—
0
—
0
1.8
0
7.8
0
-7.8
0
—
0
4.3
0
-3.5
0
—
0
-3.5
0
-0.26
13.931
—
100
—
0
—
0
—
0
0.633
0
3.758
0
-3.758
0
-0.42
0
183.16
0
128.41
0
—
0
128.41
0
9.321
13.777
—
100
—
0
—
0
—
0
0.4
0
1.7
0
-1.7
0
-2
0
13.6
0
9.9
0
—
0
9.9
0
0.72
13.805
365.9
100
72.5
78.1
293.4
21.9
—
0
165.9
3.2
299.4
12.6
-6
9.3
-7
-7.6
802.7
861.5
803.4
863.2
—
0
803.4
863.2
58.477
13.825
654.5
100
49
6.6
605.5
93.4
—
0
379
56.6
633.1
97.4
-27.6
-4
-1.6
-0.2
1.1
0.2
-28.1
-4.06
—
0
-28.1
-4.06
-2.05
13.707
605.8
100
-42.4
-37.2
648.2
137.2
—
0
197.4
14.9
610.6
95.2
37.6
42
-2.1
-0.2
33
4.9
-73.4
8.6
—
0
537.8
172.6
39.05
13.767
229.4
100
126.5
52.8
102.9
47.2
—
0
169.5
60.6
256.1
90
-153.2
-42.9
-2.6
-1.2
4.4
1.6
-151.4
-42.5
—
0
-151.4
-42.5
-10.999
13.764
730.5
100
449
66.5
281.5
33.5
—
0
280.4
43.7
720.3
154.6
-438.8
-121.09
8.1
5
1.9
0.4
-415
-111.1
—
0
-415
-111.1
-30.138
13.775
1 384.1
100
796.2
58.8
587.9
41.2
—
0
367.1
29.3
656.6
53.2
-68.7
-12
-12
-0.9
2
0.2
-78.7
-12.7
—
0
-78.7
-12.7
-5.71
13.551