⚡
Action Required: Pay Shiv Shankar Traders ₹84,000 (MSME 43B(h)) before 30 Nov · GSTR-3B May ₹4.01L due 20 Jun · PF Challan due 15 Jun
Revenue FY 2025-26
₹98.0L
▲ 14.2% vs last year
Profit After Tax
₹14.06L
Net margin 14.4% · EPS ₹28.12
Trade Receivables
₹47.9L
106 days · LMN largest debtor
GST Payable May
₹4.01L
Due 20 Jun 2026
Cash & Bank
₹13.14L
HDFC xxxxxx2847
Current Ratio
3.18×
Healthy · benchmark 1.5-2.5×
Compliance Calendar — Next 30 Days
| Due Date | Return | Amount (₹) | Status |
|---|---|---|---|
| 11 Jun 2026 | GSTR-1 — May 2026 | — | Pending |
| 20 Jun 2026 | GSTR-3B — May 2026 | 4,01,924 | Pay Now |
| 15 Jun 2026 | PF Challan — May | 1,28,160 | Pending |
| 21 Jun 2026 | ESIC — May 2026 | 44,000 | Pending |
| 30 Sep 2026 | Form 3CD — AY 2026-27 | — | In Progress |
| 30 Nov 2026 | Bonus Payment | 8,33,000 | Upcoming |
Financial Highlights
Revenue from Operations98,00,000
▲ Growth vs FY 2024-25+14.2%
Gross Profit40,58,000
Gross Margin41.4%
EBITDA25,30,000
Profit Before Tax18,32,000
Income Tax(4,25,760)
Profit After Tax (PAT)14,06,240
EPS — Basic & Diluted₹28.12
Balance Sheet — 31 March 2026
Schedule III · Companies Act 2013 · ABC Manufacturing Pvt Ltd
| Particulars | Note | FY 2025-26 (₹) | FY 2024-25 (₹) |
|---|---|---|---|
| EQUITY & LIABILITIES | |||
| A. Shareholders' Funds | |||
| Share Capital | 1 | 50,00,000 | 50,00,000 |
| Reserves & Surplus | 2 | 14,06,240 | 9,85,000 |
| Sub-total — Shareholders' Funds | 64,06,240 | 59,85,000 | |
| B. Non-Current Liabilities | |||
| Long-term Borrowings (HDFC @ 9.25%) | 3 | 28,50,000 | 34,20,000 |
| Deferred Tax Liability | 4 | 2,84,000 | 2,42,000 |
| Sub-total — Non-Current Liabilities | 31,34,000 | 36,62,000 | |
| C. Current Liabilities | |||
| Short-term Borrowings (SBI CC @ 10.75%) | 6 | 14,80,000 | 12,40,000 |
| Trade Payables — MSME | 7 | 2,66,000 | 2,40,000 |
| Trade Payables — Non-MSME | 7 | 2,54,000 | 2,40,000 |
| Other Current Liabilities | 8 | 12,17,760 | 9,84,000 |
| Sub-total — Current Liabilities | 32,17,760 | 27,04,000 | |
| TOTAL — EQUITY & LIABILITIES | 1,28,42,000 | 1,23,51,000 | |
| ASSETS | |||
| A. Non-Current Assets | |||
| Tangible Fixed Assets — Net Block | 10 | 37,80,920 | 42,56,000 |
| Intangible Assets | 11 | 1,19,000 | 1,44,000 |
| Long-term Loans & Advances | 12 | 2,42,000 | 2,18,000 |
| Sub-total — Non-Current Assets | 41,41,920 | 46,18,000 | |
| B. Current Assets | |||
| Inventories | 13 | 6,55,000 | 6,12,000 |
| Trade Receivables | 14 | 47,92,000 | 42,20,000 |
| Cash & Cash Equivalents | 15 | 13,14,280 | 11,28,400 |
| Short-term Loans & Advances | 16 | 1,84,000 | 1,62,000 |
| Other Current Assets | 17 | 4,24,800 | 3,54,800 |
| Sub-total — Current Assets | 73,70,080 | 64,77,200 | |
| TOTAL — ASSETS | 1,15,12,000 | 1,10,95,200 | |
Profit & Loss — FY 2025-26
Schedule III · Companies Act 2013
| Particulars | Note | FY 2025-26 (₹) | FY 2024-25 (₹) | % Rev |
|---|---|---|---|---|
| INCOME | ||||
| Revenue from Operations | 18 | 98,00,000 | 85,80,000 | 100.0% |
| Other Income | 19 | 84,000 | 72,000 | 0.9% |
| Total Income | 98,84,000 | 86,52,000 | 100.9% | |
| EXPENSES | ||||
| Cost of Materials Consumed | 20 | 50,18,000 | 43,82,000 | 51.2% |
| Employee Benefits Expense | 22 | 13,20,000 | 11,88,000 | 13.5% |
| Power & Fuel ⚠ | 11,60,000 | 9,84,000 | 11.8% | |
| Rent & Lease | 9,90,000 | 9,90,000 | 10.1% | |
| Other Operating Expenses | 25 | 5,53,000 | 5,00,000 | 5.6% |
| Depreciation & Amortisation | 24 | 4,16,000 | 4,34,000 | 4.2% |
| Finance Costs | 23 | 5,82,000 | 5,24,000 | 5.9% |
| Total Expenses | 100,39,000 | 90,02,000 | 102.4% | |
| Profit Before Tax | 18,32,000 | 16,50,000 | 18.7% | |
| Income Tax | 4,25,760 | 4,02,500 | 4.3% | |
| PROFIT AFTER TAX | 14,06,240 | 12,47,500 | 14.4% | |
| EPS — Basic & Diluted | ₹28.12 | ₹24.95 | ||
Trial Balance — 31 March 2026
All ledgers · Dr = Cr = ₹2,10,56,240 · Balanced ✓
✅
Trial Balance is balanced. Total Debit = Total Credit = ₹2,10,56,240.
| Group | Ledger | Debit (₹) | Credit (₹) |
|---|---|---|---|
| CAPITAL & LIABILITIES | |||
| Capital | Share Capital — 5L shares @ ₹10 | — | 50,00,000 |
| Reserves | Retained Earnings / P&L | — | 14,06,240 |
| LT Loan | HDFC Term Loan | — | 28,50,000 |
| ST Loan | SBI Cash Credit | — | 14,80,000 |
| Trade Payables | Sundry Creditors (MSME + Non-MSME) | — | 5,20,000 |
| ASSETS | |||
| Fixed Assets | Plant & Machinery (Net WDV) | 28,80,000 | — |
| Fixed Assets | Factory Building (Net WDV) | 14,40,000 | — |
| Inventories | Closing Stock (RM+WIP+FG) | 6,55,000 | — |
| Debtors | Sundry Debtors | 47,92,000 | — |
| Cash & Bank | HDFC Current A/c xxxxxx2847 | 13,14,280 | — |
| INCOME & EXPENSES | |||
| Revenue | Sales — PP Plastic Products | — | 98,00,000 |
| Direct Cost | Raw Material Consumed | 50,18,000 | — |
| Employee | Salary, Wages & PF | 13,20,000 | — |
| Power | Electricity — Factory | 11,60,000 | — |
| Finance | Loan Interest (HDFC + SBI) | 5,82,000 | — |
| Tax | Income Tax (Current + Deferred) | 4,25,760 | — |
| TOTALS — Dr = Cr ✓ | 2,10,56,240 | 2,10,56,240 | |
Cash Flow Statement — FY 2025-26
Direct & Indirect Method · ABC Manufacturing Pvt Ltd
A. Operating Activities
Net Profit Before Tax18,32,000
Add: Depreciation4,16,000
Add: Finance Costs5,82,000
Less: Increase in Debtors(5,72,000)
Less: Increase in Inventory(43,000)
Add: Increase in Creditors40,000
Less: Income Tax Paid(3,28,000)
Net Cash from Operations19,27,000
B. Investing Activities
Purchase of Fixed Assets(2,40,000)
Net Cash from Investing(2,40,000)
C. Financing Activities
Repayment of HDFC Loan(5,70,000)
Interest Paid(5,82,000)
Increase in SBI CC2,40,000
Net Cash from Financing(9,12,000)
Opening Cash (1 Apr 2025)5,39,280
Net Increase in Cash7,75,000
Closing Cash (31 Mar 2026)13,14,280
Comparative Statements — 5 Year
FY 2021-22 to FY 2025-26 · BS · P&L · Ratios
| Particulars | FY 2021-22 | FY 2022-23 | FY 2023-24 | FY 2024-25 | FY 2025-26 |
|---|---|---|---|---|---|
| INCOME STATEMENT (₹) | |||||
| Revenue from Operations | 58,40,000 | 68,20,000 | 77,80,000 | 85,80,000 | 98,00,000 |
| EBITDA | 12,40,000 | 15,20,000 | 19,80,000 | 22,10,000 | 25,30,000 |
| Profit After Tax | 6,20,000 | 8,40,000 | 10,90,000 | 12,47,500 | 14,06,240 |
| KEY RATIOS | |||||
| Revenue Growth | Base | +16.8% | +14.1% | +10.3% | +14.2% |
| Net Margin | 10.6% | 12.3% | 14.0% | 14.5% | 14.4% |
| Current Ratio | 1.84× | 2.10× | 2.48× | 2.82× | 3.18× |
| Debtors Days | 142 | 128 | 118 | 112 | 106 |
| EPS (₹) | ₹12.40 | ₹16.80 | ₹21.80 | ₹24.95 | ₹28.12 |
📈
Revenue CAGR 5-year: 14.2% · PAT CAGR: 22.8% · Debtors days improving every year · Current ratio steadily strengthening
Budget vs Actual — FY 2025-26
Month-wise · All departments · Variance alerts
| Head | Budget (₹) | Actual (₹) | Variance (₹) | Variance % | Status |
|---|---|---|---|---|---|
| INCOME | |||||
| Revenue from Operations | 96,00,000 | 98,00,000 | +2,00,000 | +2.1% | Favourable |
| EXPENSES | |||||
| Raw Material | 52,00,000 | 50,18,000 | +1,82,000 | +3.5% | Favourable |
| Employee Costs | 13,50,000 | 13,20,000 | +30,000 | +2.2% | Favourable |
| Power & Fuel ⚠ | 10,60,000 | 11,60,000 | -1,00,000 | -9.4% | Adverse |
| Rent | 9,90,000 | 9,90,000 | — | 0.0% | On Budget |
| Finance Costs | 6,00,000 | 5,82,000 | +18,000 | +3.0% | Favourable |
⚠️
Power & Fuel overrun ₹1,00,000 (9.4%). Electricity rate hike in Q3. Install solar panels — payback 4.2 years. All other heads on or below budget.
Cost Centre P&L — FY 2025-26
4 centres · Zero-sum reconciled with Company P&L
| Item | Manufacturing | Sales | Admin | Finance | Company Total |
|---|---|---|---|---|---|
| REVENUE ALLOCATION | |||||
| Revenue Allocated | 78,40,000 | 19,60,000 | — | — | 98,00,000 |
| COST ALLOCATION | |||||
| Direct Materials | 50,18,000 | — | — | — | 50,18,000 |
| Employee Costs | 7,92,000 | 3,30,000 | 1,65,000 | 33,000 | 13,20,000 |
| Power & Fuel | 11,60,000 | — | — | — | 11,60,000 |
| Rent | 5,94,000 | 1,98,000 | 1,32,000 | 66,000 | 9,90,000 |
| Finance Costs | — | — | — | 5,82,000 | 5,82,000 |
| Depreciation | 4,16,000 | — | — | — | 4,16,000 |
| NET CONTRIBUTION | -1,40,000 | 14,32,000 | -2,97,000 | -6,81,000 | 18,32,000 |
Fixed Asset Register — FY 2025-26
Schedule II · IT Act WDV · All assets · Depreciation
| Asset | Cost (₹) | Rate Books | Dep. Books (₹) | Net WDV Books (₹) | Rate IT Act | WDV IT Act (₹) | DTL (₹) |
|---|---|---|---|---|---|---|---|
| PLANT & MACHINERY | |||||||
| Injection Moulding Machine 1 | 18,00,000 | 13.91% | 2,50,380 | 15,49,620 | 15% | 13,37,000 | 51,378 |
| Injection Moulding Machine 2 | 12,00,000 | 13.91% | 1,66,920 | 10,33,080 | 15% | 8,91,333 | 34,252 |
| Compressor & Utilities | 4,40,000 | 13.91% | 61,204 | 3,78,796 | 15% | 3,26,822 | 12,559 |
| FACTORY BUILDING | |||||||
| Factory Building — Bhiwandi | 22,00,000 | 3.34% | 73,480 | 21,26,520 | 10% | 19,08,000 | 54,630 |
| VEHICLES | |||||||
| Commercial Vehicle (Tempo) | 8,00,000 | 25.89% | 2,07,120 | 5,92,800 | 30% | 4,94,100 | 29,610 |
| TOTALS | 64,40,000 | 7,59,104 | 56,80,816 | 49,57,255 | 1,82,429 | ||
ℹ️
Net Block per Balance Sheet (Books): ₹38,99,920 after accumulated depreciation. IT Act WDV: ₹34,24,000. Deferred Tax Liability ₹2,84,000 (at 25% on timing differences).
Inventory Register — 31 March 2026
FIFO · WAC · ABC classification · ₹6.55L closing stock
| Item | Category | UOM | Qty | Rate (₹) | Value (₹) | Method | ABC |
|---|---|---|---|---|---|---|---|
| RAW MATERIAL — ₹2,84,780 | |||||||
| PP Granules — Natural | RM | KG | 2,840 | 68.50 | 1,94,540 | FIFO | A |
| PP Granules — Black | RM | KG | 680 | 71.20 | 48,416 | FIFO | B |
| Colour Masterbatch | RM | KG | 84 | 496 | 41,664 | WAC | B |
| WORK IN PROGRESS — ₹1,42,000 | |||||||
| PP Moulded Parts — WIP | WIP | UNITS | 14,200 | 10.00 | 1,42,000 | Cost | A |
| FINISHED GOODS — ₹2,02,320 | |||||||
| PP Auto Components | FG | UNITS | 8,460 | 23.90 | 2,02,320 | Lower NRV/Cost | A |
| PACKING MATERIAL — ₹26,220 | |||||||
| Corrugated Boxes / Packing | PM | UNITS | 4,370 | 6.00 | 26,220 | FIFO | C |
| TOTAL CLOSING STOCK | 6,55,320 | ||||||
Bank Reconciliation Statement — May 2026
HDFC xxxxxx2847 · 184 transactions · 98.4% auto-matched
Bank Reconciliation — 31 May 2026
Balance as per Bank Statement13,84,200
Less: Deposits in Transit (3 cheques)(1,11,920)
Add: Outstanding Cheques issued42,000
Balance as per Books13,14,280
DifferenceNIL ✓
Reconciliation Summary
Total Transactions
184
May 2026
Auto-Matched
181
98.4% match rate
Manual Match
2
Amount+date
Unreconciled
1
Being investigated
| Date | Narration | Debit (₹) | Credit (₹) | Status | Matched Voucher |
|---|---|---|---|---|---|
| 02 May | LMN Traders — NEFT IN / UTR 202405020012345 | — | 18,40,000 | Auto ✓ | RCT-2026-0312 |
| 05 May | HDFC LOAN EMI — Auto-debit | 58,700 | — | Auto ✓ | PMT-2026-0148 |
| 15 May | PF CHALLAN — EPFO TRRN 2600000012 | 1,34,400 | — | Auto ✓ | PMT-2026-0151 |
| 28 May | NEFT OUT — Kiran Electricals | 2,96,000 | — | Manual ✓ | PMT-2026-0162 |
| 31 May | CHARGES — GST on bank charges | 842 | — | Unmatched | Create voucher |
Loan Register — FY 2025-26
HDFC ₹28.5L @ 9.25% · SBI CC ₹14.8L @ 10.75% · EMI schedule
HDFC Term Loan — TL/MH/2022/00123
Outstanding
₹28.50L
As of 1 Jun 2026
Rate
9.25% p.a.
Monthly reducing
EMI
₹58,700/month
Due 5th every month
Tenure Left
58 months
till Dec 2030
| Month | EMI (₹) | Principal (₹) | Interest (₹) | Closing Balance (₹) |
|---|---|---|---|---|
| Jun 2026 | 58,700 | 37,691 | 21,009 | 28,12,309 |
| Jul 2026 | 58,700 | 37,969 | 20,731 | 27,74,340 |
| Aug 2026 | 58,700 | 38,249 | 20,451 | 27,36,091 |
SBI Cash Credit — CC/MH/2023/00456
Limit
₹20,00,000
Sanctioned CC limit
Outstanding
₹14,80,000
74% utilized
Rate
10.75% p.a.
1-year MCLR + 0.25%
Monthly Interest
₹13,270
Charged on avg balance
Debtors Ageing — 31 March 2026
₹47.92L · 106 days · 5-bucket · Email reminders · QR payment · UPI links
Total Debtors
₹47.92L
106 days average
<30 Days
₹18.40L
No action needed
31–90 Days
₹11.28L
Send reminders
>90 Days
₹18.24L
Urgent follow-up
Reminders Sent
0
this session
| Party | GSTIN | <30 | 31-60 | 61-90 | 91-180 | >180 | Total (₹) | Risk | Actions | |
|---|---|---|---|---|---|---|---|---|---|---|
| LMN Traders Pvt Ltd Mr. Ramesh Gupta · +91 98200 11111 |
27BBBCL1234B2Z5 | 18,40,000 | — | — | — | — | 18,40,000 | Good |
ramesh@lmntraders.com
✏️
|
|
| Prime Auto Ltd Mr. Suresh Mehta · +91 98200 22222 |
07ABCDE1234F1Z5 | — | 6,10,000 | — | — | — | 6,10,000 | Good |
accounts@primeauto.in
✏️
|
|
| Alpha Engineering Ms. Priya Shah · +91 98200 33333 |
24XYZAB9876C1Z5 | — | — | 5,18,000 | — | — | 5,18,000 | Good |
priya@alphaengg.com
✏️
|
|
| XYZ Corp Mr. Vijay Nair · +91 98200 44444 |
29MNOPQ9876R1Z5 | — | — | — | 12,40,000 | — | 12,40,000 | Watch |
vijay@xyzcorp.com
✏️
|
|
| EFG Traders Mr. Anil Joshi · +91 98200 55555 |
27STUVW5432X1Z5 | — | — | — | — | 5,40,000 | 5,40,000 | Bad Debt |
anil@efgtraders.in
✏️
|
|
| TOTALS | 18,40,000 | 6,10,000 | 5,18,000 | 12,40,000 | 5,40,000 | 47,92,000 | ||||
Bulk Email Reminders: Sends personalized overdue reminders to XYZ Corp and EFG Traders automatically via your linked email (shyam@davawala.in)
Creditors — MSME Tracker & Payment Management
43B(h) · MSME vs Non-MSME · Email reminders · Payment links · Bank transfer
⚠️
43B(h) Alert: Shiv Shankar Traders (Micro MSME) ₹84,000 overdue >45 days — disallowable u/s 43B(h) in AY 2026-27. Pay before 30 Nov 2026.
Click 📧 to send payment confirmation request or 🔗 to generate your payment link to share.
Total Creditors
₹22.40L
All payables
MSME Creditors
₹5.20L
3 vendors — 43B(h) watch
43B(h) Overdue
₹84,000
Pay before 30 Nov
Non-MSME
₹17.20L
No 43B(h) risk
| Vendor | MSME Type | Amount (₹) | Outstanding Days | 43B(h) Risk | Actions | |
|---|---|---|---|---|---|---|
| Shiv Shankar Traders Shiv Shankar Yadav · +91 98201 11111 27AABCS1234Y1Z5 |
Micro MSME Udyam: UDYAM-MH-01-0012345 |
84,000 | 62 days | ⚠️ Disallowable Pay before 30 Nov 2026 |
shiv@shivshankartraders.com
✏️
|
|
| Veer Packaging Pvt Ltd Mr. Dinesh Verma · +91 98201 22222 27AABCV5678D1Z5 |
Small MSME Udyam: UDYAM-MH-01-0023456 |
1,40,000 | 38 days | ⚡ Borderline Pay within 7 days |
accounts@veerpackaging.com
✏️
|
|
| Kiran Electricals Mr. Kiran Patil · +91 98201 33333 27AABCK9012E1Z5 |
Micro MSME Udyam: UDYAM-MH-01-0034567 |
2,96,000 | 18 days | ✓ Safe Well within 45 days |
kiran@kiranelec.in
✏️
|
|
| NK Freight Services Mr. Naresh Kumar · +91 98201 44444 07AABCN3456F1Z5 |
Non-MSME | 8,60,000 | 45 days | No risk 43B(h) not applicable |
naresh@nkfreight.com
✏️
|
|
| Reliance Materials Ltd Ms. Sunita Ahuja · +91 98201 55555 27AABCR7890G1Z5 |
Non-MSME | 8,60,000 | 12 days | No risk |
sunita@reliancematerials.com
✏️
|
|
| TOTALS | 22,40,000 | |||||
QR Code & UPI Payment Links
Generate UPI QR codes · Share payment links · Collect from any debtor instantly
Your UPI Collection Details — ABC Manufacturing Pvt Ltd
LMN Traders Pvt Ltd
Outstanding: ₹18,40,000
abcmanufacturing@hdfcbank
Prime Auto Ltd
Outstanding: ₹6,10,000
abcmanufacturing@hdfcbank
Alpha Engineering
Outstanding: ₹5,18,000
abcmanufacturing@hdfcbank
XYZ Corp
Outstanding: ₹12,40,000 ⚠️ 91-180 days
abcmanufacturing@hdfcbank
EFG Traders
Outstanding: ₹5,40,000 ⚠️ >180 days
abcmanufacturing@hdfcbank
Generate Custom QR — Any Amount / Any Party
Bank Collection Module — NEFT / RTGS / IMPS
Share bank details · Generate payment instructions · Per-debtor email
Your Bank Details — Share With Debtors
Send Bank Payment Instructions — Per Debtor
| Debtor | Amount Due (₹) | Mode | Last Sent | Actions | |
|---|---|---|---|---|---|
| LMN Traders Pvt Ltd | 18,40,000 | ramesh@lmntraders.com | Not sent | ||
| Prime Auto Ltd | 6,10,000 | accounts@primeauto.in | Not sent | ||
| Alpha Engineering | 5,18,000 | priya@alphaengg.com | Not sent | ||
| XYZ Corp | 12,40,000 | vijay@xyzcorp.com | Not sent | ||
| EFG Traders | 5,40,000 | anil@efgtraders.in | Not sent | ||
| Total | 47,92,000 | ||||
GSTR-1 — May 2026
GSTIN: 27AABCA1234B1Z5 · 22 invoices · Taxable ₹82.66L · Due 11 Jun
B2B Invoices
18
₹72,40,000 taxable
B2C (Large + Small)
4
₹10,26,200
Exports (LUT)
1
₹10,12,000
Credit Notes
1
₹42,000
Total GST
₹14.83L
CGST+SGST+IGST
| Table | Section | Taxable (₹) | IGST (₹) | CGST (₹) | SGST (₹) | Status |
|---|---|---|---|---|---|---|
| 4A | B2B Registered buyers | 72,40,000 | 2,76,000 | 5,83,200 | 5,83,200 | Valid ✓ |
| 4B | B2CL Large unregistered | 5,25,000 | 94,500 | — | — | Valid ✓ |
| 4B | B2CS Small B2C | 4,06,200 | — | 36,558 | 36,558 | Valid ✓ |
| 6A | Export LUT — zero rated | 10,12,000 | — | — | — | LUT ✓ |
| 9B | CDN Credit Note | (35,593) | — | (3,203) | (3,203) | Valid ✓ |
| TOTALS | 91,47,607 | 3,70,500 | 6,16,555 | 6,16,555 | ||
GSTR-3B — May 2026
Auto-computed · Due 20 Jun 2026
Table 3.1 — Outward Supplies
| Table | Nature | Taxable | IGST | CGST | SGST |
|---|---|---|---|---|---|
| 3.1(a) | Outward taxable — normal | 78,60,000 | 2,76,000 | 6,82,200 | 6,82,200 |
| 3.1(b) | Exports — zero rated (LUT) | 10,12,000 | — | — | — |
| 3.1(d) | RCM inward supplies | 3,80,000 | 9,000 | 29,700 | 29,700 |
Table 4 — ITC Available
| Table | Description | IGST | CGST | SGST |
|---|---|---|---|---|
| 4A(5) | ITC — All inward supplies | 52,200 | 6,48,100 | 6,48,100 |
| 4A(3) | ITC on RCM | 9,000 | — | — |
| 4B(2) | ITC reversed — Rule 37A | (86,400) | — | — |
| 4C | Net ITC Available | -25,200 | 6,48,100 | 6,48,100 |
Output Tax
₹16,57,800
ITC Set-off
₹12,47,000
Cash Due
₹4,01,924
Due Date
20 Jun
GSTR-2B Reconciliation — May 2026
181/184 matched · Rule 37A ₹86,400 reversal · ITC discrepancies
Purchase Invoices
184
In purchase register
Matched with 2B
181
98.4% match rate
Unmatched — Rule 37A
3
Vendors not filed GSTR-1
ITC to Reverse
₹86,400
Rule 37A — DRC-03 ready
| Vendor | GSTIN | Invoice Value (₹) | ITC Claimed (₹) | 2B Status | Rule 37A | Action |
|---|---|---|---|---|---|---|
| LMN Traders | 27BBBCL1234B2Z5 | 18,40,000 | 3,31,200 | Matched ✓ | No reversal | — |
| NK Freight Services | 07AABCN3456F1Z5 | 8,60,000 | 1,54,800 | Matched ✓ | No reversal | — |
| Rajesh Transport Co. | 27AABCR0011T1Z5 | 2,40,000 | 43,200 | NOT in 2B | Reverse ₹43,200 | |
| ABC Chemicals | 24AABCA5432C1Z5 | 1,80,000 | 32,400 | NOT in 2B | Reverse ₹32,400 | |
| Suresh Logistics | 27AABCS9871L1Z5 | 60,000 | 10,800 | NOT in 2B | Reverse ₹10,800 |
⚠️
Total ITC reversal required: ₹86,400 (Rule 37A — vendors not filed GSTR-1). DRC-03 must be filed and amount paid in cash ledger. These vendors have been notified to file their returns.
ITC Reversal — FY 2025-26
Sec 17(5) · Rule 42 · Rule 43 · Rule 37A · DRC-03
↩️
Total ITC reversed FY 2025-26: Rule 37A ₹86,400 (vendor not filed) + Rule 42 ₹7,562 (exempt supplies proportion ₹40L/₹98L) + Sec 17(5) ₹12,400 (personal use items). Total ₹1,06,362. DRC-03 filed for Rule 37A amount. Annual computation in GSTR-9.
RCM Dashboard — May 2026
All notified services · GTA · Security · Legal · Auto-computed
Total RCM Liability
₹60,000
May 2026
GTA Services
₹24,000
Goods Transport Agency
Security Services
₹18,000
Security guard agency
Legal Services
₹9,000
Advocate fees
| Service Category | Vendor | GST Act Reference | Bill Value (₹) | GST Rate | RCM GST (₹) | GSTR-3B Table |
|---|---|---|---|---|---|---|
| Goods Transport Agency (GTA) | NK Freight Services | Sr. No. 1, Not. 13/2017 | 1,33,333 | 18% | 24,000 | 3.1(d) + 4A(3) |
| Security Services | SecureGuard Pvt Ltd | Sr. No. 14, Not. 13/2017 | 1,00,000 | 18% | 18,000 | 3.1(d) + 4A(3) |
| Legal Services (Advocate) | Adv. Rajesh Parikh | Sr. No. 2, Not. 13/2017 | 50,000 | 18% | 9,000 | 3.1(d) + 4A(3) |
| Director Remuneration (non-emp) | Shyam Davawala (Director) | Sr. No. 6, Not. 13/2017 | 50,000 | 18% | 9,000 | 3.1(d) + 4A(3) |
| Total RCM Payable in Cash Ledger | 60,000 | Pay before 20 Jun | ||||
ℹ️
RCM must be paid in cash — cannot use ITC balance for payment. Pay via PMT-06 challan by 20 Jun 2026. ITC on RCM (₹60,000) is claimable in same month after cash payment — Table 4A(3) GSTR-3B.
E-Invoice / E-Way Bill
IRN generation · QR code · GSTN IRP API · E-Way Bill tracking
📱
E-Invoice: All 18 B2B invoices of May 2026 have IRN generated from GSTN IRP. QR code embedded in each invoice PDF. Acknowledge number received. E-Way Bill: 8 consignments >₹50,000 — EWB generated. 2 EWB pending renewal (>72 hours in transit). Rajasthan goods — extended EWB filed.
TDS Register — 26Q (Non-Salary) — FY 2025-26
Sec 194C · 194A · 194I · 194J · Challans · Form 16A
Total TDS Deducted
₹1,94,000
FY 2025-26
194C — Contractor
₹36,800
LMN Traders — 2%
194A — Interest
₹58,200
HDFC Bank — 10%
194I — Rent
₹99,000
Director Rent — 10%
| Section | Nature of Payment | Deductee | PAN | Amount Paid (₹) | TDS Rate | TDS (₹) | Challan | Status |
|---|---|---|---|---|---|---|---|---|
| 194C | Contractor Payment | LMN Traders Pvt Ltd | BBBCL1234B | 18,40,000 | 2% | 36,800 | BSR:0240012 Challan: 00342 | Deposited ✓ |
| 194A | Interest on Loan | HDFC Bank Ltd | AAAAH1234A | 5,82,000 | 10% | 58,200 | BSR:0240012 Challan: 00398 | Deposited ✓ |
| 194I | Rent — Factory & Office | Shyam I. Davawala | ABCDS1234D | 9,90,000 | 10% | 99,000 | BSR:0240012 Challan: 00421 | Deposited ✓ |
| TOTAL | 1,94,000 | |||||||
TDS on Salary — 24Q — FY 2025-26
Sec 192 · 22 employees · Form 16 · Investment proofs
Total TDS (Salary)
₹2,20,800
Annual FY 2025-26
Monthly Average
₹18,400
22 employees
Investment Proofs
18/22
Collected — 4 pending
Q4 Status
Filed
31 May 2026
| Quarter | Employees | Gross Salary (₹) | TDS Deducted (₹) | Challan | Status |
|---|---|---|---|---|---|
| Q1 (Apr–Jun 2025) | 22 | 33,60,000 | 55,200 | BSR:0240012 / 00298 | Filed ✓ |
| Q2 (Jul–Sep 2025) | 22 | 33,60,000 | 55,200 | BSR:0240012 / 00356 | Filed ✓ |
| Q3 (Oct–Dec 2025) | 22 | 33,60,000 | 55,200 | BSR:0240012 / 00389 | Filed ✓ |
| Q4 (Jan–Mar 2026) | 22 | 33,60,000 | 55,200 | BSR:0240012 / 00441 | Filed ✓ |
| TOTAL FY 2025-26 | 22 | 1,34,40,000 | 2,20,800 | ||
Payroll — May 2026
22 employees · Wage Code 2024 · Basic ≥ 50% CTC
ℹ️
Wage Code 2024: Basic must be ≥ 50% of CTC. PF computed on actual basic. All 22 employees compliant.
Total Gross
₹11,20,000
22 employees
Net Take-Home
₹8,92,800
After all deductions
PF (EE+ER)
₹1,34,400
12%+12%
ESIC (EE+ER)
₹44,000
0.75%+3.25%
| Code | Name | Designation | Basic (₹) | Gross (₹) | PF (₹) | PT (₹) | TDS (₹) | Net (₹) | Wage Code |
|---|---|---|---|---|---|---|---|---|---|
| ABC-012 | Rajesh Sharma | Prod. Mgr | 40,000 | 80,000 | 4,800 | 200 | 2,400 | 72,000 | 50% ✓ |
| ABC-013 | Sunita Patel | Sr. Opr. | 25,000 | 50,000 | 3,000 | 200 | 800 | 45,625 | 50% ✓ |
| ABC-016 | Ravi Kumar | Helper | 9,000 | 18,000 | 1,080 | 175 | — | 16,610 | 50% ✓ |
| Total (22 employees) | 5,60,000 | 11,20,000 | 67,200 | 14,600 | 18,400 | 8,92,800 | |||
PF / ESIC / Professional Tax — May 2026
ECR file · UAN-Aadhaar · Challans · Maharashtra PT
PF (EE+ER)
₹1,34,400
₹67,200 + ₹67,200 · Due 15 Jun
ESIC (EE+ER)
₹44,000
₹8,400 + ₹35,600 · Due 21 Jun
Prof. Tax (MH)
₹14,600
Due 28 Jun · Maharashtra
Total Statutory
₹1,93,000
All deductions May 2026
| Compliance | Employee Share (₹) | Employer Share (₹) | Total (₹) | Due Date | Challan | Status |
|---|---|---|---|---|---|---|
| PF — Employee Contribution (12%) | 67,200 | — | 67,200 | 15 Jun 2026 | TRRN: pending | Pending |
| PF — Employer Contribution (12%) | — | 67,200 | 67,200 | 15 Jun 2026 | TRRN: pending | Pending |
| PF — EPFO Admin Charges (0.5%) | — | 2,800 | 2,800 | 15 Jun 2026 | TRRN: pending | Pending |
| ESIC — Employee (0.75%) | 8,400 | — | 8,400 | 21 Jun 2026 | ESI/2026/05 | Pending |
| ESIC — Employer (3.25%) | — | 35,600 | 35,600 | 21 Jun 2026 | ESI/2026/05 | Pending |
| Professional Tax — Maharashtra | 14,600 | — | 14,600 | 28 Jun 2026 | PT/MH/2026/05 | Pending |
Form 15CA / 15CB — Foreign Remittances
Dubai FZE Royalty ₹1Cr · DTAA India-UAE · IT Portal Filed
🌐
ABC Dubai FZE — Royalty/know-how fee ₹1,00,00,000. DTAA India-UAE: withholding tax 10% = ₹10,00,000. Form 15CB signed by CA Shyam Davawala. Form 15CA Part C filed on IT portal 15 Mar 2026. FEMA compliance confirmed. RBI AD bank: HDFC Bank.
Form 3CD — Tax Audit — AY 2026-27
Sec 44AB · 44 Clauses · CA: Shyam Davawala
Qualification 1 — Clause 19 — Sec 40A(3)
Cash payments >₹10,000 — ₹72,000 disallowable3 instances: Labour ₹42,000 · Hardware ₹18,000 · Freight ₹12,000. Tax impact @ 25% = ₹18,000.
Qualification 2 — Clause 26 — Sec 43B(h)
MSME payment beyond 45 days — ₹84,000 disallowableShiv Shankar Traders (Micro). Pay before 30 Nov 2026 to get deduction in AY 2026-27.
| Clause | Description | Status | Details |
|---|---|---|---|
| 1–6 | Basic info, PAN, books | Clean ✓ | Turnover ₹98L triggers 44AB(a). Books on OmniLedger. |
| 13 | Closing stock — valuation | Clean ✓ | RM: FIFO ₹2.85L · WIP: Cost ₹1.42L · FG: Lower cost/NRV ₹2.02L |
| 14 | Depreciation — Books vs IT | Clean ✓ | Books (Sch II): ₹7.15L · IT Act WDV: ₹4.75L · DTL: ₹2.04L |
| 19 | Cash payments >₹10,000 | Qualified | ₹72,000 disallowable — 3 instances. Implement bank payment policy. |
| 26 | Sec 43B — MSME delay | Qualified | ₹84,000 u/s 43B(h) — pay Shiv Shankar before 30 Nov 2026. |
| 42 | GST reconciliation | Clean ✓ | All GSTR returns filed. ITC reconciled. LUT valid. |
| 44 | Expenditure breakup GST | Clean ✓ | Registered 69.7% · Unregistered 9.7% · Non-GST 20.6% |
Director's Report — FY 2025-26
Sec 134 · Auto-generated · Financial results · CSR · Risk
👔
Auto-generated Director Report for FY 2025-26: Revenue ₹98L (+14.2%), PAT ₹14.06L (+12.7%), no dividend declared, voluntary CSR ₹2.10L (3 activities), energy conservation (LED upgrade completed), foreign exchange earnings ₹3.20Cr (Singapore exports), risk management framework in place, ICFR certification by MD and CFO, details of related party transactions (Rent ₹9.9L to Director).
Auditor's Report + CARO 2024
SA 700 · Unqualified · KAMs · 21 CARO clauses
✍️
Unqualified audit opinion. 2 Key Audit Matters: (1) Revenue recognition — testing of cutoff and sales returns. (2) Recoverability of EFG Traders debtors ₹5.4L (>180 days). Emphasis of Matter: 43B(h) MSME dues ₹84,000 — not modified. CARO 2024: All 21 clauses — 19 clean, 2 disclosures (MSME overdue + cash payments). UDIN: 26054321ABCDEF1234.
XBRL — MCA 2023 Taxonomy
284 elements · Validation passed · AOC-4 ready · 29 Oct 2026
💻
All 284 MCA 2023 Ind AS taxonomy elements tagged from financial data. Balance Sheet and P&L amounts mapped. Notes 1-25 all tagged. Validation: 0 errors, 2 warnings (non-critical). AOC-4 XBRL file ready for upload at mca.gov.in. Due: 29 Oct 2026 (30 days from AGM).
Transfer Pricing Dashboard — AY 2026-27
2 AE relationships · Form 3CEB filed · All within ALP
Associated Enterprises
2
Singapore + Dubai
Total Transaction Value
₹4.20 Cr
Goods + Royalty
ALP Status
Within Tolerance
Both transactions ✓
Form 3CEB
Filed
30 Nov 2025
| AE | Country | Transaction | Value (₹) | Method | ALP Range | Actual | Status |
|---|---|---|---|---|---|---|---|
| ABC Singapore Pte Ltd 100% Subsidiary | Singapore | Export of PP Components | 3,20,00,000 | CUP | ₹428–₹442/kg | ₹434/kg ✓ | Within ±1% |
| ABC Dubai FZE 100% Subsidiary | UAE | Know-how Royalty | 1,00,00,000 | TNMM | PLI: 1.8–2.5% | 2.1% ✓ | Within Band |
✓
Both transactions within ALP range. No TP adjustment required. Safe harbour not elected. Form 3CEB filed by CA Shyam Davawala (Prop. of CA firm). TP documentation maintained per Rule 10D.
ALP Computation — Transfer Pricing
CUP · TNMM · RPM · PSM · Tolerance band · FY 2025-26
📐
CUP Method (Singapore exports): 5 comparable transactions from public databases. Arithmetic mean ₹434/kg. Actual ₹434/kg. Nil adjustment. TNMM Method (Dubai royalty): PLI = Net cost plus margin. Comparable companies (CMIE database): Q1=1.82%, Q2=2.10%, Q3=2.48%. Actual 2.1% falls within IQR. Nil adjustment. Tolerance: +/-1% for single comparable, interquartile for multiple (Rule 10CA).
CSR Report — Section 135
PAT tracker · Schedule VII · Form CSR-2 · FY 2025-26
🌱
CSR obligation: NOT triggered (PAT <₹5 Cr in 3 preceding years: FY23 ₹10.9L, FY24 ₹12.5L, FY25 ₹14.1L). Voluntary CSR FY 2025-26: Education — Vidyamandir Trust ₹1,20,000 (Sch VII Cl. ii) · Tree plantation — BMC drive ₹54,000 (Cl. iv) · Drinking water — Bhiwandi ₹36,000 (Cl. i) = Total ₹2,10,000. Form CSR-2: NIL mandatory spend declared.
Donations & 80G Register
Political · Charitable · CSR · Form 10BE · FY 2025-26
🎁
PM CARES Fund ₹50,000 (100% u/s 80G, no GTI limit) · Cancer Patients Aid Foundation ₹40,000 (100%, no GTI limit) · Goshala (registered) ₹25,000 (50%, subject to 10% GTI limit) · Political Party XYZ ₹1,00,000 (80GGB — company, full deduction). Total eligible deduction: ₹2,02,500. Form 10BE received from all donees. GTI limit: 10% of ₹18,32,000 = ₹1,83,200 — Goshala within limit.
IT Orders — Upload & Track
All AYs · Upload PDFs · Track demands · Appeal status
Total Demand Outstanding
₹3,84,210
AY 2024-25
Sec 154 Filed
₹1,80,210
TDS mismatch — pending
AY 2023-24
CIT(A) Pending
Hearing 20 Jun 2026
AY 2022-23
Resolved
Refund ₹24,000 received
| AY | Order Type | Date | DIN | Demand (₹) | Status | Next Action |
|---|---|---|---|---|---|---|
| 2024-25 | Intimation u/s 143(1) | 15 Mar 2026 | ITBA/COM/S/143(1)/2025-26/12345 | 3,84,210 | Outstanding | Sec 154 rectification filed (TDS mismatch ₹1.80L) |
| 2023-24 | Order u/s 143(3) Scrutiny | 20 Dec 2024 | ITBA/ASS/S/143(3)/2024-25/98765 | 82,500 | CIT(A) Pending | Hearing 20 Jun 2026 · 20% deposit ₹16,500 paid |
| 2022-23 | Intimation u/s 143(1) | 5 Jun 2024 | ITBA/COM/S/143(1)/2024-25/54321 | (24,000) | Refund Received ✓ | Closed |
3-Way Reconciliation — Books vs ITR vs IT Order
AY 2024-25 · TDS mismatch ₹1,80,210 · Sec 154 filed
| Item | As per Books (₹) | As per ITR (₹) | As per 143(1) (₹) | Mismatch | Reason / Action |
|---|---|---|---|---|---|
| Gross Total Income | 18,32,000 | 18,32,000 | 18,32,000 | Match ✓ | — |
| Business Income (Sec 28) | 18,32,000 | 18,32,000 | 18,32,000 | Match ✓ | — |
| TDS Credit Available | 1,94,000 | 1,94,000 | 3,74,210 | Mismatch | 26AS shows ₹3.74L — payer (LMN) filed late TDS. Sec 154 filed. |
| Cash Payment u/s 40A(3) | 72,000 | 72,000 | 72,000 | Match — Disallowed | Both books and ITR disclosed ₹72,000. Order confirmed disallowance. |
| Tax Liability (Total) | 4,25,760 | 4,25,760 | 4,25,760 | Match ✓ | — |
⚠️
Sec 154 Rectification Application filed on 1 Apr 2026 with evidence: LMN Traders Form 26Q filed 15 Mar 2026 (late but filed). TDS credit ₹1,80,210 should be allowed. Expected rectification order by Aug 2026.
Appeal Management — CIT(A) / ITAT / HC
Hearing tracker · 20% deposit · Grounds · Submissions
| AY | Forum | Filed Date | Disputed Tax (₹) | 20% Deposit (₹) | Hearing Date | Status | Grounds |
|---|---|---|---|---|---|---|---|
| AY 2023-24 | CIT(A) — Faceless | 15 Mar 2025 | 82,500 | 16,500 | 20 Jun 2026 ⚠ | Hearing Due | Entertainment ₹84K allowable u/s 37(1) — Apex Court ratio. Written submissions filed 1 Jun 2026. |
⚠️
Hearing on 20 Jun 2026 — prepare: Written submissions already filed. Bring: (1) Copies of all entertainment bills, (2) CBDT circular on business entertainment, (3) Supreme Court judgments on Sec 37(1), (4) Proof of 20% deposit (₹16,500 paid 20 Mar 2025).
Maintenance Billing — 168 Flats — May 2026
Clover Highland Tower CHS · CAM ₹2,500/flat · WhatsApp bills
Total Billing
₹4,20,000
168 flats × ₹2,500
Collected
₹3,84,000
126 flats — 91.4%
Outstanding
₹8,46,000
42 flats — ageing
Sinking Fund
₹50,400
₹300/flat × 168
| Flat | Owner | Basic (₹) | Sinking (₹) | Water (₹) | Total (₹) | Paid (₹) | Outstanding (₹) | Status |
|---|---|---|---|---|---|---|---|---|
| A-101 | Ramesh Patil | 1,800 | 300 | 250 | 2,500 | 2,500 | — | Paid ✓ |
| A-102 | Sunita Joshi | 1,800 | 300 | 250 | 2,500 | 2,500 | — | Paid ✓ |
| B-201 | Vijay Nair | 1,800 | 300 | 250 | 2,500 | — | 7,500 | 3 months |
| C-304 | Anil Kumar | 1,800 | 300 | 250 | 2,500 | — | 15,000 | >6 months |
⚠️
42 flats outstanding ₹8,46,000. 8 flats >6 months — legal notice template ready. Penalty computed @ 21% p.a. on overdue amounts. WhatsApp reminder scheduled for 5 Jun 2026.
Society Receipt Collection — May 2026
UPI ₹2,84,000 · NEFT ₹72,000 · Cheque ₹28,000 · Auto-match 98%
💵
May 2026 collections: UPI (PhonePe/GPay) ₹2,84,000 from 94 flats — auto-matched with HDFC statement via UTR. NEFT ₹72,000 from 24 flats — matched by amount+date. Cheque ₹28,000 from 8 flats — manual entry on clearance. Total ₹3,84,000 (126 flats). Receipt vouchers auto-generated and WhatsApp receipts sent.
Outstanding Dues — 168 Flats — 31 May 2026
Ageing · Penalty @ 21% p.a. · Legal notice for >6 months
Total Outstanding
₹8,46,000
42 flats
< 3 Months
₹4,62,000
28 flats
3–6 Months
₹1,44,000
6 flats
> 6 Months
₹2,40,000
8 flats — Legal
| Flat | Owner | Principal (₹) | Penalty @21% (₹) | Total Due (₹) | Months | Status |
|---|---|---|---|---|---|---|
| B-201 | Vijay Nair | 7,500 | 131 | 7,631 | 3 | Reminder Sent |
| C-304 | Anil Kumar | 15,000 | 1,312 | 16,312 | 6 | Legal Notice |
| A-405 | Priya Mehta | 22,500 | 2,953 | 25,453 | 9 | Legal Notice |
Income & Expenditure Account — FY 2025-26
Maharashtra CHS format · MCS Act · Sinking Fund
📊
Income: Maintenance ₹50,40,000 + Sinking Fund contribution ₹6,04,800 + Interest on FD ₹1,82,400 + Parking ₹84,000 + Other ₹36,000 = ₹59,47,200. Expenditure: Staff ₹18,00,000 + Electricity ₹12,60,000 + Repairs ₹8,40,000 + Insurance ₹84,000 + Other ₹4,96,000 = ₹44,80,000. Surplus ₹14,67,200 transferred to General Fund. Sinking Fund FD balance: ₹18,24,000.
AGM Report Generator — FY 2025-26
Annual General Meeting · Financial statements · Notices
📋
AGM Report auto-generated for FY 2025-26: (1) Notice of AGM with agenda — 6 items. (2) Audited I&E Account and Balance Sheet. (3) Auditor's report (unqualified). (4) Budget vs actual comparison. (5) Sinking Fund FD status ₹18,24,000. (6) Proposed maintenance for FY 2026-27 — ₹2,700/flat/month (+8%). (7) Outstanding members list — 42 flats. Download Word/PDF for printing.
Builder RCM — TDR / FSI / Unsold Flats — Clover Builders
MCGM TDR · FSI Premium · OC Date GST · JDA
TDR Purchase RCM
₹6,00,000
₹33.33L × 18%
FSI Premium RCM
₹2,70,000
₹15L × 18%
Unsold Flats GST
₹5,00,000
3 flats on OC date
Total RCM Due
₹13,70,000
Pay before 5 Aug 2026
| Transaction | Reference | Value (₹) | GST Rate | RCM GST (₹) | Due Date | Status |
|---|---|---|---|---|---|---|
| TDR Purchase from MCGM | MCGM/TDR/2026/12345 | 33,33,333 | 18% | 6,00,000 | 20 Jun 2026 | Pending |
| FSI Premium — Floor 4 to 8 | MCGM/FSI/2026/23456 | 15,00,000 | 18% | 2,70,000 | 20 Jun 2026 | Pending |
| Unsold Flats on OC Date (3 flats) | OC Certificate: 20 Jun 2026 | 27,77,778 | 18% | 5,00,000 | 5 Aug 2026 | Due 45 days |
| Total RCM Payable | 13,70,000 | Pay in cash — no ITC offset for RCM payment | ||||
Inter-Site Material Transfer — Bhiwandi → Thane
Delivery challan · E-Way Bill · Stock adjustment · GST treatment
📍
Transfer: Bhiwandi (manufacturing) → Thane (project site). 2,000 KG PP Granules @ ₹85/kg = ₹1,70,000. Same GSTIN (27AABCA1234B1Z5) — no GST applicable for branch transfer within same state. Delivery Challan DC/2026/0342 issued. E-Way Bill EWB-2600000123456 generated (consignment >₹50,000). Stock reduced at Bhiwandi, added at Thane in inventory module.
Group Configuration
Select entities · Map accounts · Set interco eliminations
🏢
3 entities selected: ABC Manufacturing (Blue) + Clover Builders (Green) + Shyam Proprietorship (Orange). Interco eliminations auto-detected: Loan ₹18L, Sales ₹6.4L, Rent ₹9.9L, Advance ₹4.1L. Click Consolidated BS or P&L in sidebar to view consolidated financials.
Consolidated Trial Balance — Davawala Group
3 entities · Elimination column · Dr = Cr verified
| Ledger | ABC Mfg (₹) | Clover (₹) | Shyam (₹) | Eliminations (₹) | Consolidated Dr | Consolidated Cr |
|---|---|---|---|---|---|---|
| CAPITAL & LIABILITIES | ||||||
| Share Capital / Capital A/c | 50,00,000 Cr | 80,00,000 Cr | 42,00,000 Cr | — | — | 1,72,00,000 |
| Intercompany Loan (ABC to Clover) | 18,00,000 Dr | 18,00,000 Cr | — | (18,00,000) Elim | — | — |
| Trade Receivables (net of interco) | 47,92,000 Dr | 2,62,00,000 Dr | 12,06,000 Dr | (4,10,000) Elim | 3,17,88,000 | — |
| INCOME & EXPENSES (net) | ||||||
| Revenue (net of interco sales ₹6.4L) | 98,00,000 Cr | 72,80,000 Cr | 24,40,000 Cr | (6,40,000) Elim | — | 1,88,80,000 |
✓
Consolidated Dr = Consolidated Cr = ₹9.68 Crore after eliminating ₹28.4L of intercompany transactions (Loan ₹18L + Sales ₹6.4L + Rent ₹9.9L + Advance ₹4.1L).
Consolidated Balance Sheet — 31 March 2026
Davawala Group · 3 entities · Interco eliminations applied
| Particulars | ABC Mfg (₹) | Clover (₹) | Shyam (₹) | Elim. (₹) | Consolidated (₹) | |
|---|---|---|---|---|---|---|
| EQUITY & LIABILITIES | ||||||
| Share Capital / Capital A/c | 50,00,000 | 80,00,000 | 42,00,000 | — | 1,72,00,000 | |
| Reserves & Surplus | 14,06,240 | 10,84,240 | 4,22,000 | — | 29,12,480 | |
| Long-term Borrowings (net) | 28,50,000 | 1,02,00,000 | 8,40,000 | (18,00,000) | 1,20,90,000 | |
| Current Liabilities (net) | 29,52,760 | 24,81,760 | 7,38,000 | (4,10,000) | 57,62,520 | |
| TOTAL E&L | 1,22,09,000 | 5,17,66,000 | 62,00,000 | (22,10,000) | 6,79,65,000 | |
| ASSETS | ||||||
| Fixed Assets — Net Block | 38,99,920 | 1,99,20,000 | 28,00,000 | — | 2,66,19,920 | |
| Inventories (incl. WIP Flats) | 6,55,000 | 3,24,00,000 | 18,40,000 | (84,000) | 3,48,11,000 | |
| Trade Receivables (net) | 47,92,000 | 2,62,00,000 | 12,06,000 | (4,10,000) | 3,17,88,000 | |
| Cash & Bank | 13,14,280 | 18,40,000 | 4,20,000 | — | 35,74,280 | |
| TOTAL ASSETS | 1,06,61,200 | 8,03,60,000 | 62,66,000 | (4,94,000) | 9,67,93,200 | |
Consolidated P&L — FY 2025-26
Davawala Group · 3 entities · Group PAT ₹29.12L
| Particulars | ABC Mfg (₹) | Clover (₹) | Shyam (₹) | Elim. (₹) | Consolidated (₹) | |
|---|---|---|---|---|---|---|
| INCOME | ||||||
| Revenue from Operations | 98,00,000 | 72,80,000 | 24,40,000 | (6,40,000) | 1,88,80,000 | |
| Other Income (net) | 84,000 | 1,24,000 | 52,000 | (11,52,000) | 9,08,000 | |
| Total Income | 98,84,000 | 74,04,000 | 24,92,000 | (17,92,000) | 1,79,88,000 | |
| EXPENSES | ||||||
| Materials (net of interco) | 50,18,000 | 29,60,000 | 12,20,000 | (6,40,000) | 85,58,000 | |
| Employee Costs | 13,20,000 | 21,80,800 | 14,36,800 | — | 49,37,600 | |
| Finance Costs (net) | 5,82,000 | 12,60,000 | 84,000 | (1,62,000) | 17,64,000 | |
| Other Expenses + Tax | 15,57,760 | 9,78,960 | 4,09,200 | — | 29,45,920 | |
| GROUP PAT | 14,06,240 | 10,84,240 | 4,22,000 | — | 29,12,480 | |
All Schedules — Consolidated — FY 2025-26
Notes 1-25 · Entity-wise breakup · Schedule III format
| Note | Description | ABC Mfg (₹) | Clover (₹) | Shyam (₹) | Consolidated (₹) |
|---|---|---|---|---|---|
| 1 | Share Capital — Authorised + Issued | 50,00,000 | 80,00,000 | 42,00,000 | 1,72,00,000 |
| 2 | Reserves & Surplus — P&L Balance | 14,06,240 | 10,84,240 | 4,22,000 | 29,12,480 |
| 3 | Long-term Borrowings (net of interco ₹18L) | 28,50,000 | 1,02,00,000 | 8,40,000 | 1,20,90,000 |
| 10 | Fixed Assets — Net Block | 38,99,920 | 1,99,20,000 | 28,00,000 | 2,66,19,920 |
| 13 | Inventories (incl. WIP flats Clover ₹3.24Cr) | 6,55,000 | 3,24,00,000 | 18,40,000 | 3,48,95,000 |
| 14 | Trade Receivables (net of interco ₹4.1L) | 47,92,000 | 2,62,00,000 | 12,06,000 | 3,17,88,000 |
| 22 | Employee Benefit Expense | 13,20,000 | 21,80,800 | 14,36,800 | 49,37,600 |
Entity-wise Comparison — Davawala Group
Revenue · PAT · Assets · Ratios · Contribution %
| Metric | ABC Mfg | Clover Bldrs | Shyam Prop. | Group Total | Best Performer |
|---|---|---|---|---|---|
| INCOME STATEMENT | |||||
| Revenue (₹) | 98,00,000 | 72,80,000 | 24,40,000 | 1,95,20,000 | ABC — 50.2% |
| PAT (₹) | 14,06,240 | 10,84,240 | 4,22,000 | 29,12,480 | ABC — 48.3% |
| Net Margin | 14.4% | 14.9% | 17.3% | 15.0% | Shyam — 17.3% |
| BALANCE SHEET | |||||
| Total Assets (₹) | 1,28,42,000 | 5,28,40,000 | 84,00,000 | 7,40,82,000 | Clover — 71.3% |
| KEY RATIOS | |||||
| ROCE | 22.1% | 18.4% | 19.8% | 20.1% | ABC — 22.1% |
| Current Ratio | 3.18× | 1.84× | 2.42× | 2.48× | ABC — 3.18× |
Settings — Company Master
GSTIN · PAN · Bank accounts · Users · RBAC
Company Information
Users & Access
| Name | Role | Companies | |
|---|---|---|---|
| Shyam I. Davawala | shyam@davawala.in | Superadmin | All 3 |
| Priya Joshi | priya@abcmanufacturing.in | Accountant | ABC only |
Financial Year
Import Data Centre
Tally XML · Excel TB · CSV · Busy · Zoho · Manual
Import Formats Supported
| Format | Software | Type | Status |
|---|---|---|---|
| Tally XML | Tally Prime / ERP 9 | Trial Balance | Supported ✓ |
| Excel (.xlsx) | Any — manual TB format | Trial Balance | Supported ✓ |
| CSV | Any accounting software | Trial Balance / Ledger | Supported ✓ |
| Busy Export | Busy Accounting | Trial Balance | Supported ✓ |
| Manual Entry | Direct keyboard entry | Opening Balances | Supported ✓ |
📂
Drop file here or click to select
Tally XML · Excel .xlsx · CSV · Busy export
Import History
| Date | Format | Records | Status |
|---|---|---|---|
| 01 Apr 2025 | Tally XML | 284 ledgers | Success ✓ |
| 01 Jul 2025 | Excel TB | Q1 actuals | Success ✓ |
Compliance Calendar — FY 2025-26
All due dates · GST · TDS · ROC · IT · Labour law
| Due Date | Compliance | Description | Amount (₹) | Status |
|---|---|---|---|---|
| 11 Jun 2026 | GSTR-1 | May 2026 — Outward supplies return | — | Pending |
| 15 Jun 2026 | PF Challan | May 2026 — EE + ER contribution | 1,34,400 | Due Soon |
| 20 Jun 2026 | GSTR-3B | May 2026 — Summary return + payment | 4,01,924 | Due Soon |
| 21 Jun 2026 | ESIC | May 2026 — ESIC challan | 44,000 | Pending |
| 28 Jun 2026 | Prof. Tax | May 2026 — Maharashtra PT | 14,600 | Pending |
| 31 Jul 2026 | TDS 26Q | Q1 FY 2026-27 — Non-salary TDS return | — | Upcoming |
| 31 Jul 2026 | TDS 24Q | Q1 FY 2026-27 — Salary TDS return | — | Upcoming |
| 30 Sep 2026 | Form 3CD | AY 2026-27 — Tax audit report | — | In Progress |
| 30 Nov 2026 | Form 3CEB | AY 2026-27 — Transfer Pricing report | — | Upcoming |
| 30 Nov 2026 | Bonus Act | FY 2025-26 — Bonus payment due | 8,33,000 | Upcoming |
| 29 Oct 2026 | AOC-4 | ROC — Annual accounts filing | — | Upcoming |
| 28 Nov 2026 | MGT-7A | ROC — Annual return filing | — | Upcoming |
| 31 Dec 2026 | GSTR-9 | FY 2025-26 — Annual GST return | — | Upcoming |
| 31 Dec 2026 | GSTR-9C | FY 2025-26 — Reconciliation statement | — | Upcoming |