Sample Data Format
 Status of Combined Income, Value of Production, Expenditure and Appropriation Accounts of
Non-Government Non-Financial Public Limited Companies in India
(2019-2020 to 2022-2023) 
 (Rs. in Crore) 
 Items  2019-2020  2020-2021  2021-2022  2022-2023 
 Income and Value of Production         
 Number of Companies         
 1. Sales         
 2. Increase (+) or Decrease (-) in Value of Stock of Finished Goods and Work in Progress         
 3. Value of Production (1+2)         
 4. Other Operating Revenues         
 5. Other Income         
 of Which, (a) Dividends         
 (b) Interest         
 (c) Rent         
 6. Non-Operating Surplus (+)/Deficit(-)         
 7. Total (3+4+5+6)         
 Expenditure and Appropriations         
 8. Raw Materials, Components etc. Consumed         
 9. Salaries, Wages and Bonus         
 10. Providend Fund         
 11. Employees Welfare Expenses         
 12. Managerial Remuneration         
 13. Royalty         
 14. Repairs to Buildings         
 15. Repairs to Machinery         
 16. Bad Debts         
 17. Rent         
 18. Rates and Taxes         
 19. Insurance         
 20. Research and Development         
 21. Other Expenses         
 22. Operating Expenses         
 23. Operating Profit         
 24. Depreciation Provision         
 25. Gross Profit Earnings Before Interest and Taxes (EBIT)         
 26. Less: Interest         
 27. Profit Before Tax and Non-Operating Surplus/Deficit         
 28. Non-Operating Surplus (+)/Deficit(-)         
 29. Total Expenditure         
 30. Profit Before Tax (PBT)         
 31. Tax Expense         
 32. Profit After Tax (Pat) - Continuing Operations         
 33. Profit Before Tax (Pbt) - Discontinuing Operations         
 34. Tax Expense - Discontinuing Operations         
 35. Profit After Tax (Pat) - Discontinuing Operations         
 36. Profit After Tax (32+35)         
 37. Changes in Comprehensive Income Components         
 39. Total Comprehensive Income         
 39. Dividend         
 40. Profit Retained         
 41. Total (29+30)         
 
 
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