| Particulars | Note | 31 March 2027 (₹) |
31 March 2026 (₹) |
Change (₹) |
% change |
|---|---|---|---|---|---|
| I. FUNDS AND LIABILITIES | |||||
| 1 Partners' funds | |||||
| (a) Partners' capital accounts | 2 | 13,15,333.25 | 12,40,000.00 | 75,333.25 | 6.1% |
| 2 Non-current liabilities | |||||
| (a) Long-term borrowings | 3 | 2,95,300.00 | 3,00,000.00 | (4,700.00) | -1.6% |
| 3 Current liabilities | |||||
| (b) Trade payables | 4 | ||||
| (i) total outstanding dues of micro and small enterprises | 4 | 2,46,400.00 | — | 2,46,400.00 | — |
| (ii) total outstanding dues of creditors other than micro and small enterprises | 4 | 7,51,660.00 | — | 7,51,660.00 | — |
| (c) Other current liabilities | 5 | 1,43,489.94 | — | 1,43,489.94 | — |
| TOTAL | 27,52,183.19 | 15,40,000.00 | 12,12,183.19 | 78.7% | |
| II. ASSETS | |||||
| 1 Non-current assets | |||||
| (a) (i) Property, plant and equipment | 6 | 2,34,000.00 | 1,50,000.00 | 84,000.00 | 56.0% |
| 2 Current assets | |||||
| (b) Inventories | 7 | 1,09,279.19 | 3,90,000.00 | (2,80,720.81) | -72.0% |
| (c) Trade receivables | 8 | 9,45,059.00 | — | 9,45,059.00 | — |
| (d) Cash and bank balances | 9 | 14,63,845.00 | 10,00,000.00 | 4,63,845.00 | 46.4% |
| TOTAL | 27,52,183.19 | 15,40,000.00 | 12,12,183.19 | 78.7% | |
As per our report of even date
For M/s ABC & Co.
Chartered Accountants
FRN: XXXXXXW
CA (Auditor)
Partner / Proprietor
M. No.: XXXXXX
UDIN: XXXXXXXXXXXXXXXXXX
For ABC Trading Co.
Owner
Partner
Partner
Partner
Place: Ahmedabad
Date: 30/10/2026
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