v1
latestOpenAPI 3.1.02026-08-045901.5 MBFinancial Aging
get/worksheet/financial-aging
Query parameters
fromstring date
The start date of the report
tostring date
The end date of the report
Response
200
Example response
{
"status": "success",
"data": {
"coa_group": {
"equity": {
"data": {
"share capital": {
"data": {
"equity share capital": {
"id": 1,
"head_id": "100",
"category_id": 100,
"type_id": 100,
"sub_type_id": 100,
"head": "equity",
"category": "share capital",
"type": "equity share capital"
},
"": {
"id": 483,
"head_id": "100",
"category_id": 100,
"type_id": 100,
"sub_type_id": 103,
"head": "equity",
"category": "share capital",
"type": "equity share of capital Rs. 10000 with voting rights"
}
},
"debit": 2431,
"credit": 1000,
"calculated": -1431
},
"capital": {
"data": {
"capital account": {
"id": 9,
"head_id": "100",
"category_id": 101,
"type_id": 100,
"sub_type_id": 100,
"head": "equity",
"category": "capital",
"type": "capital account",
"debit": "0",
"credit": "1000",
"calculated": 1000
}
},
"debit": "0",
"credit": "1000",
"calculated": 1000
},
"share application money pending allotment": {
"data": {
"pending for less than one year": {
"id": 10,
"head_id": "100",
"category_id": 102,
"type_id": 100,
"sub_type_id": 100,
"head": "equity",
"category": "share application money pending allotment",
"type": "pending for less than one year"
},
"pending for more than one year": {
"id": 11,
"head_id": "100",
"category_id": 102,
"type_id": 101,
"sub_type_id": 100,
"head": "equity",
"category": "share application money pending allotment",
"type": "pending for more than one year",
"description": "It is necessary to make a distinction between capital reserves and revenue reserves in the accounts. A revenue reserve is a reserve which is available for distribution. The term ?Capital Reserve? has not been defined under the Schedule III. However, as per the Guidance Note on Terms Used in Financial Statements, the expression ?capital reserve? is defined as ?a reserve of a corporate enterprise which is not available for distribution as dividend?. Though the Schedule III does not have the requirement of ?transferring capital profit on reissue of forfeited shares to capital reserve?, since profit on re-issue of forfeited shares is basically profit of a capital nature and, hence, it should be credited to capital reserve.",
"debit": "0",
"credit": "234",
"calculated": 234
}
},
"debit": "0",
"credit": "234",
"calculated": 234
},
"reserves and surplus": {
"data": {
"capital reserve": {
"id": 12,
"head_id": "100",
"category_id": 103,
"type_id": 100,
"sub_type_id": 100,
"head": "equity",
"category": "reserves and surplus",
"type": "capital reserve",
"description": "Under the Act, Capital Redemption Reserve is required to be created in the following two situations: a) Under the provisions of Section 55 of the Act, where the redemption of preference shares is out of profits, an amount equal to nominal value of shares redeemed is to be transferred to a reserve called ?capital redemption reserve?. b) Under Section 69 of the Act, if the buy-back of shares is out of free reserves, the nominal value of the shares so purchased is required to be transferred to capital redemption reserve from distributable profit."
},
"capital redemption reserve": {
"id": 13,
"head_id": "100",
"category_id": 103,
"type_id": 101,
"sub_type_id": 100,
"head": "equity",
"category": "reserves and surplus",
"type": "capital redemption reserve",
"description": "The Guidance Note of Terms Used in Financial Statements defines ?Share Premium? as ?the excess of the issue price of shares over their face value.? The terminology used in the Schedule III is ?Securities Premium? while the Exposure Draft of Revised Guidance Note on Division I ? Non Ind AS Schedule III to the Companies Act, 2013 by Corporate Laws & Corporate Governance Committee ICAI 24 nomenclature as per the Act is ?Securities Premium Account?. Accordingly, the terminology of the Act should be used."
},
"securities premium account": {
"id": 14,
"head_id": "100",
"category_id": 103,
"type_id": 102,
"sub_type_id": 100,
"head": "equity",
"category": "reserves and surplus",
"type": "securities premium account",
"description": "According to Section 71 of the Act where a company issues debentures, it is required to create a debenture redemption reserve for the redemption of such debentures. The company is required to credit adequate amounts, from out of its profits every year to debenture redemption reserve, until such debentures are redeemed. On redemption of the debentures for which the reserve is created, the amounts no longer necessary to be retained in this account need to be transferred to the General Reserve."
},
"debenture redemption reserve": {
"id": 15,
"head_id": "100",
"category_id": 103,
"type_id": 103,
"sub_type_id": 100,
"head": "equity",
"category": "reserves and surplus",
"type": "debenture redemption reserve",
"description": "As per the Guidance Note of Terms Used in Financial Statements, ?Revaluation reserve? is ?a reserve created on the revaluation of assets or net assets of an enterprise represented by the surplus of the estimated replacement cost or estimated market values over the book values thereof.? Accordingly, if a company has carried out revaluation of its assets, the corresponding amount would be disclosed as ?Revaluation Reserve?"
},
"revaluation reserve": {
"id": 16,
"head_id": "100",
"category_id": 103,
"type_id": 104,
"sub_type_id": 100,
"head": "equity",
"category": "reserves and surplus",
"type": "revaluation reserve",
"description": "Presently, as per the Guidance Note on Accounting for Employee Sharebased Payments, Stock Options Outstanding Account is shown as a separate line-item. The Schedule III requires this item to be shown as a part of ?Reserve and Surplus?."
},
"share options outstanding account": {
"id": 17,
"head_id": "100",
"category_id": 103,
"type_id": 105,
"sub_type_id": 100,
"head": "equity",
"category": "reserves and surplus",
"type": "share options outstanding account",
"description": "This would include reserves to be created under other statutes like Tonnage Tax Reserve to be created under the Income Tax Act, 1961, Special Reserve to be created under Section 45(of the Reserve Bank of India Act, 1934, Special Economic Zone Reinvestment Reserve Account? created under section 10AA of Income Tax Act 1961 etc."
},
"general reserve": {
"id": 18,
"head_id": "100",
"category_id": 103,
"type_id": 106,
"sub_type_id": 100,
"head": "equity",
"category": "reserves and surplus",
"type": "general reserve",
"debit": "567",
"credit": "0",
"calculated": -567
},
"foreign currency translation reserve": {
"id": 19,
"head_id": "100",
"category_id": 103,
"type_id": 107,
"sub_type_id": 100,
"head": "equity",
"category": "reserves and surplus",
"type": "foreign currency translation reserve"
},
"hedging reserve": {
"id": 20,
"head_id": "100",
"category_id": 103,
"type_id": 108,
"sub_type_id": 100,
"head": "equity",
"category": "reserves and surplus",
"type": "hedging reserve"
},
"other reserve": {
"id": 21,
"head_id": "100",
"category_id": 103,
"type_id": 109,
"sub_type_id": 100,
"head": "equity",
"category": "reserves and surplus",
"type": "other reserve"
},
"interim dividend": {
"id": 22,
"head_id": "100",
"category_id": 103,
"type_id": 110,
"sub_type_id": 100,
"head": "equity",
"category": "reserves and surplus",
"type": "interim dividend"
},
"dividends proposed to be distributed to equity shareholders": {
"id": 23,
"head_id": "100",
"category_id": 103,
"type_id": 111,
"sub_type_id": 100,
"head": "equity",
"category": "reserves and surplus",
"type": "dividends proposed to be distributed to equity shareholders"
},
"dividends proposed to be distributed to preference shareholders": {
"id": 24,
"head_id": "100",
"category_id": 103,
"type_id": 112,
"sub_type_id": 100,
"head": "equity",
"category": "reserves and surplus",
"type": "dividends proposed to be distributed to preference shareholders"
},
"tax on dividend": {
"id": 25,
"head_id": "100",
"category_id": 103,
"type_id": 113,
"sub_type_id": 100,
"head": "equity",
"category": "reserves and surplus",
"type": "tax on dividend",
"description": "Bonds/debentures (g with the rate of interest and particulars of redemption or conversion, as the case may be) shall be stated in descending order of maturity or conversion, starting from farthest redemption or conversion date, as the case may be. Where bonds/debentures are redeemable by installments, the date of maturity for this purpose must be reckoned as the date on which the first installment becomes due."
}
},
"debit": "567",
"credit": "0",
"calculated": -567
}
},
"total": -764
},
"liability": {
"data": {
"long-term borrowings": {
"data": {
"bonds / debentures - secured": {
"id": 26,
"head_id": "101",
"category_id": 100,
"type_id": 100,
"sub_type_id": 100,
"head": "liability",
"category": "long-term borrowings",
"type": "bonds / debentures - secured"
},
"bonds / debentures - unsecured": {
"id": 27,
"head_id": "101",
"category_id": 100,
"type_id": 101,
"sub_type_id": 100,
"head": "liability",
"category": "long-term borrowings",
"type": "bonds / debentures - unsecured"
},
"loans from bank - secured": {
"id": 28,
"head_id": "101",
"category_id": 100,
"type_id": 102,
"sub_type_id": 100,
"head": "liability",
"category": "long-term borrowings",
"type": "loans from bank - secured"
},
"loans from bank - unsecured": {
"id": 29,
"head_id": "101",
"category_id": 100,
"type_id": 103,
"sub_type_id": 100,
"head": "liability",
"category": "long-term borrowings",
"type": "loans from bank - unsecured"
},
"loans from other parties - secured": {
"id": 30,
"head_id": "101",
"category_id": 100,
"type_id": 104,
"sub_type_id": 100,
"head": "liability",
"category": "long-term borrowings",
"type": "loans from other parties - secured"
},
"loans from other parties - unsecured": {
"id": 31,
"head_id": "101",
"category_id": 100,
"type_id": 105,
"sub_type_id": 100,
"head": "liability",
"category": "long-term borrowings",
"type": "loans from other parties - unsecured"
},
"deferred payment liabilities - secured": {
"id": 32,
"head_id": "101",
"category_id": 100,
"type_id": 106,
"sub_type_id": 100,
"head": "liability",
"category": "long-term borrowings",
"type": "deferred payment liabilities - secured"
},
"deferred payment liabilities - unsecured": {
"id": 33,
"head_id": "101",
"category_id": 100,
"type_id": 107,
"sub_type_id": 100,
"head": "liability",
"category": "long-term borrowings",
"type": "deferred payment liabilities - unsecured"
},
"deposits - secured": {
"id": 34,
"head_id": "101",
"category_id": 100,
"type_id": 108,
"sub_type_id": 100,
"head": "liability",
"category": "long-term borrowings",
"type": "deposits - secured"
},
"deposits - unsecured": {
"id": 35,
"head_id": "101",
"category_id": 100,
"type_id": 109,
"sub_type_id": 100,
"head": "liability",
"category": "long-term borrowings",
"type": "deposits - unsecured"
},
"loans and advances from related parties - secured": {
"id": 36,
"head_id": "101",
"category_id": 100,
"type_id": 110,
"sub_type_id": 100,
"head": "liability",
"category": "long-term borrowings",
"type": "loans and advances from related parties - secured"
},
"loans and advances from related parties - unsecured": {
"id": 37,
"head_id": "101",
"category_id": 100,
"type_id": 111,
"sub_type_id": 100,
"head": "liability",
"category": "long-term borrowings",
"type": "loans and advances from related parties - unsecured"
},
"long term maturities of finance lease obligations - secured": {
"id": 38,
"head_id": "101",
"category_id": 100,
"type_id": 112,
"sub_type_id": 100,
"head": "liability",
"category": "long-term borrowings",
"type": "long term maturities of finance lease obligations - secured"
},
"long term maturities of finance lease obligations - unsecured": {
"id": 39,
"head_id": "101",
"category_id": 100,
"type_id": 113,
"sub_type_id": 100,
"head": "liability",
"category": "long-term borrowings",
"type": "long term maturities of finance lease obligations - unsecured"
},
"other loans and advances - secured": {
"id": 40,
"head_id": "101",
"category_id": 100,
"type_id": 114,
"sub_type_id": 100,
"head": "liability",
"category": "long-term borrowings",
"type": "other loans and advances - secured"
},
"other loans and advances - unsecured": {
"id": 41,
"head_id": "101",
"category_id": 100,
"type_id": 115,
"sub_type_id": 100,
"head": "liability",
"category": "long-term borrowings",
"type": "other loans and advances - unsecured"
},
"bonds / debentures - foreign currency": {
"id": 42,
"head_id": "101",
"category_id": 100,
"type_id": 116,
"sub_type_id": 100,
"head": "liability",
"category": "long-term borrowings",
"type": "bonds / debentures - foreign currency"
},
"terms loans - foreign currency": {
"id": 43,
"head_id": "101",
"category_id": 100,
"type_id": 117,
"sub_type_id": 100,
"head": "liability",
"category": "long-term borrowings",
"type": "terms loans - foreign currency"
},
"deposits from related parties": {
"id": 44,
"head_id": "101",
"category_id": 100,
"type_id": 118,
"sub_type_id": 100,
"head": "liability",
"category": "long-term borrowings",
"type": "deposits from related parties"
}
}
},
"other long-term liabilities": {
"data": {
"trade payables - acceptances": {
"id": 47,
"head_id": "101",
"category_id": 102,
"type_id": 100,
"sub_type_id": 100,
"head": "liability",
"category": "other long-term liabilities",
"type": "trade payables - acceptances"
},
"trade payables - other than acceptances": {
"id": 48,
"head_id": "101",
"category_id": 102,
"type_id": 101,
"sub_type_id": 100,
"head": "liability",
"category": "other long-term liabilities",
"type": "trade payables - other than acceptances"
},
"others - payables on purchase of fixed assets": {
"id": 49,
"head_id": "101",
"category_id": 102,
"type_id": 102,
"sub_type_id": 100,
"head": "liability",
"category": "other long-term liabilities",
"type": "others - payables on purchase of fixed assets"
},
"others - contractually reimbursable expenses": {
"id": 50,
"head_id": "101",
"category_id": 102,
"type_id": 103,
"sub_type_id": 100,
"head": "liability",
"category": "other long-term liabilities",
"type": "others - contractually reimbursable expenses"
},
"others - interest accrued but not due on borrowings": {
"id": 51,
"head_id": "101",
"category_id": 102,
"type_id": 104,
"sub_type_id": 100,
"head": "liability",
"category": "other long-term liabilities",
"type": "others - interest accrued but not due on borrowings"
},
"others - interest accrued on trade payables": {
"id": 52,
"head_id": "101",
"category_id": 102,
"type_id": 105,
"sub_type_id": 100,
"head": "liability",
"category": "other long-term liabilities",
"type": "others - interest accrued on trade payables"
},
"others - interest accrued on others": {
"id": 53,
"head_id": "101",
"category_id": 102,
"type_id": 106,
"sub_type_id": 100,
"head": "liability",
"category": "other long-term liabilities",
"type": "others - interest accrued on others"
},
"others - trade/security deposits received": {
"id": 54,
"head_id": "101",
"category_id": 102,
"type_id": 107,
"sub_type_id": 100,
"head": "liability",
"category": "other long-term liabilities",
"type": "others - trade/security deposits received"
},
"others - advances from customers": {
"id": 55,
"head_id": "101",
"category_id": 102,
"type_id": 108,
"sub_type_id": 100,
"head": "liability",
"category": "other long-term liabilities",
"type": "others - advances from customers"
},
"others - income received in advance (rned revenue)": {
"id": 56,
"head_id": "101",
"category_id": 102,
"type_id": 109,
"sub_type_id": 100,
"head": "liability",
"category": "other long-term liabilities",
"type": "others - income received in advance (rned revenue)"
},
"others - others (ify nature)": {
"id": 57,
"head_id": "101",
"category_id": 102,
"type_id": 110,
"sub_type_id": 100,
"head": "liability",
"category": "other long-term liabilities",
"type": "others - others (ify nature)"
},
"construction loans": {
"id": 58,
"head_id": "101",
"category_id": 102,
"type_id": 111,
"sub_type_id": 100,
"head": "liability",
"category": "other long-term liabilities",
"type": "construction loans"
},
"mortages": {
"id": 59,
"head_id": "101",
"category_id": 102,
"type_id": 112,
"sub_type_id": 100,
"head": "liability",
"category": "other long-term liabilities",
"type": "mortages"
}
}
},
"other long-term provision": {
"data": {
"provision for employee benefits - provision for compensated absences": {
"id": 60,
"head_id": "101",
"category_id": 103,
"type_id": 100,
"sub_type_id": 100,
"head": "liability",
"category": "other long-term provision",
"type": "provision for employee benefits - provision for compensated absences",
"debit": "1",
"credit": "0",
"calculated": -1
},
"provision for employee benefits - provision for gratuity (": {
"id": 61,
"head_id": "101",
"category_id": 103,
"type_id": 101,
"sub_type_id": 100,
"head": "liability",
"category": "other long-term provision",
"type": "provision for employee benefits - provision for gratuity ("
},
"provision for employee benefits - provision for post-employment medical benefits": {
"id": 62,
"head_id": "101",
"category_id": 103,
"type_id": 102,
"sub_type_id": 100,
"head": "liability",
"category": "other long-term provision",
"type": "provision for employee benefits - provision for post-employment medical benefits"
},
"provision for employee benefits - provision for other defined benefit plans": {
"id": 63,
"head_id": "101",
"category_id": 103,
"type_id": 103,
"sub_type_id": 100,
"head": "liability",
"category": "other long-term provision",
"type": "provision for employee benefits - provision for other defined benefit plans"
},
"provision for employee benefits - provision for other employee benefits": {
"id": 64,
"head_id": "101",
"category_id": 103,
"type_id": 104,
"sub_type_id": 100,
"head": "liability",
"category": "other long-term provision",
"type": "provision for employee benefits - provision for other employee benefits"
},
"other provision - provision for premium payable on redemption of bonds": {
"id": 65,
"head_id": "101",
"category_id": 103,
"type_id": 105,
"sub_type_id": 100,
"head": "liability",
"category": "other long-term provision",
"type": "other provision - provision for premium payable on redemption of bonds"
},
"other provision - provision for estimated loss on derivatives": {
"id": 66,
"head_id": "101",
"category_id": 103,
"type_id": 106,
"sub_type_id": 100,
"head": "liability",
"category": "other long-term provision",
"type": "other provision - provision for estimated loss on derivatives"
},
"other provision - provision for warranty": {
"id": 67,
"head_id": "101",
"category_id": 103,
"type_id": 107,
"sub_type_id": 100,
"head": "liability",
"category": "other long-term provision",
"type": "other provision - provision for warranty"
},
"other provision - provision for estimated losses on onerous contracts": {
"id": 68,
"head_id": "101",
"category_id": 103,
"type_id": 108,
"sub_type_id": 100,
"head": "liability",
"category": "other long-term provision",
"type": "other provision - provision for estimated losses on onerous contracts"
},
"other provision - provision for other contingencies": {
"id": 69,
"head_id": "101",
"category_id": 103,
"type_id": 109,
"sub_type_id": 100,
"head": "liability",
"category": "other long-term provision",
"type": "other provision - provision for other contingencies"
},
"other provision (ide details in notes)": {
"id": 70,
"head_id": "101",
"category_id": 103,
"type_id": 110,
"sub_type_id": 100,
"head": "liability",
"category": "other long-term provision",
"type": "other provision (ide details in notes)"
}
},
"debit": "1",
"credit": "0",
"calculated": -1
},
"short-term borrowings": {
"data": {
"loans from bank - secured": {
"id": 71,
"head_id": "101",
"category_id": 104,
"type_id": 100,
"sub_type_id": 100,
"head": "liability",
"category": "short-term borrowings",
"type": "loans from bank - secured"
},
"loans from bank - unsecured": {
"id": 72,
"head_id": "101",
"category_id": 104,
"type_id": 101,
"sub_type_id": 100,
"head": "liability",
"category": "short-term borrowings",
"type": "loans from bank - unsecured"
},
"loans from other parties - secured": {
"id": 73,
"head_id": "101",
"category_id": 104,
"type_id": 102,
"sub_type_id": 100,
"head": "liability",
"category": "short-term borrowings",
"type": "loans from other parties - secured"
},
"loans from other parties - unsecured": {
"id": 74,
"head_id": "101",
"category_id": 104,
"type_id": 103,
"sub_type_id": 100,
"head": "liability",
"category": "short-term borrowings",
"type": "loans from other parties - unsecured"
},
"loans and advances from related parties - secured": {
"id": 75,
"head_id": "101",
"category_id": 104,
"type_id": 104,
"sub_type_id": 100,
"head": "liability",
"category": "short-term borrowings",
"type": "loans and advances from related parties - secured"
},
"loans and advances from related parties - unsecured": {
"id": 76,
"head_id": "101",
"category_id": 104,
"type_id": 105,
"sub_type_id": 100,
"head": "liability",
"category": "short-term borrowings",
"type": "loans and advances from related parties - unsecured"
},
"deposits - secured": {
"id": 77,
"head_id": "101",
"category_id": 104,
"type_id": 106,
"sub_type_id": 100,
"head": "liability",
"category": "short-term borrowings",
"type": "deposits - secured"
},
"deposits - unsecured": {
"id": 78,
"head_id": "101",
"category_id": 104,
"type_id": 107,
"sub_type_id": 100,
"head": "liability",
"category": "short-term borrowings",
"type": "deposits - unsecured"
},
"other loans and advances - secured": {
"id": 79,
"head_id": "101",
"category_id": 104,
"type_id": 108,
"sub_type_id": 100,
"head": "liability",
"category": "short-term borrowings",
"type": "other loans and advances - secured"
},
"other loans and advances - unsecured": {
"id": 80,
"head_id": "101",
"category_id": 104,
"type_id": 109,
"sub_type_id": 100,
"head": "liability",
"category": "short-term borrowings",
"type": "other loans and advances - unsecured"
},
"loans repayable on demand - from non-banking finance companies": {
"id": 81,
"head_id": "101",
"category_id": 104,
"type_id": 110,
"sub_type_id": 100,
"head": "liability",
"category": "short-term borrowings",
"type": "loans repayable on demand - from non-banking finance companies"
},
"loans repayable on demand - from other financial institutions": {
"id": 82,
"head_id": "101",
"category_id": 104,
"type_id": 111,
"sub_type_id": 100,
"head": "liability",
"category": "short-term borrowings",
"type": "loans repayable on demand - from other financial institutions"
},
"deposits from related parties": {
"id": 83,
"head_id": "101",
"category_id": 104,
"type_id": 112,
"sub_type_id": 100,
"head": "liability",
"category": "short-term borrowings",
"type": "deposits from related parties"
}
}
},
"other current liabilities": {
"data": {
"current maturities of long - term debt": {
"id": 84,
"head_id": "101",
"category_id": 105,
"type_id": 100,
"sub_type_id": 100,
"head": "liability",
"category": "other current liabilities",
"type": "current maturities of long - term debt"
},
"current maturities of finance lease obligations": {
"id": 85,
"head_id": "101",
"category_id": 105,
"type_id": 101,
"sub_type_id": 100,
"head": "liability",
"category": "other current liabilities",
"type": "current maturities of finance lease obligations"
},
"interest accrued but not due on borrowings": {
"id": 86,
"head_id": "101",
"category_id": 105,
"type_id": 102,
"sub_type_id": 100,
"head": "liability",
"category": "other current liabilities",
"type": "interest accrued but not due on borrowings"
},
"interest accrued and due on borrowings": {
"id": 87,
"head_id": "101",
"category_id": 105,
"type_id": 103,
"sub_type_id": 100,
"head": "liability",
"category": "other current liabilities",
"type": "interest accrued and due on borrowings"
},
"income received in advance": {
"id": 88,
"head_id": "101",
"category_id": 105,
"type_id": 104,
"sub_type_id": 100,
"head": "liability",
"category": "other current liabilities",
"type": "income received in advance"
},
"unpaid dividends": {
"id": 89,
"head_id": "101",
"category_id": 105,
"type_id": 105,
"sub_type_id": 100,
"head": "liability",
"category": "other current liabilities",
"type": "unpaid dividends"
},
"application money received for allotment of securities and due for refund and interest accrued": {
"id": 90,
"head_id": "101",
"category_id": 105,
"type_id": 106,
"sub_type_id": 100,
"head": "liability",
"category": "other current liabilities",
"type": "application money received for allotment of securities and due for refund and interest accrued"
},
"unpaid matured deposits and interest accrued": {
"id": 91,
"head_id": "101",
"category_id": 105,
"type_id": 107,
"sub_type_id": 100,
"head": "liability",
"category": "other current liabilities",
"type": "unpaid matured deposits and interest accrued"
},
"unpaid matured debentures and interest accrued": {
"id": 92,
"head_id": "101",
"category_id": 105,
"type_id": 108,
"sub_type_id": 100,
"head": "liability",
"category": "other current liabilities",
"type": "unpaid matured debentures and interest accrued"
},
"other payables": {
"id": 93,
"head_id": "101",
"category_id": 105,
"type_id": 109,
"sub_type_id": 100,
"head": "liability",
"category": "other current liabilities",
"type": "other payables",
"credit": 752530,
"calculated": 752530
},
"statutory remittances": {
"id": 94,
"head_id": "101",
"category_id": 105,
"type_id": 110,
"sub_type_id": 100,
"head": "liability",
"category": "other current liabilities",
"type": "statutory remittances"
},
"statutory remittances - cgst": {
"id": 95,
"head_id": "101",
"category_id": 105,
"type_id": 111,
"sub_type_id": 100,
"head": "liability",
"category": "other current liabilities",
"type": "statutory remittances - CGST",
"debit": 12,
"credit": 1202,
"calculated": 1190
},
"statutory remittances - sgst": {
"id": 96,
"head_id": "101",
"category_id": 105,
"type_id": 112,
"sub_type_id": 100,
"head": "liability",
"category": "other current liabilities",
"type": "statutory remittances - SGST",
"debit": 12,
"credit": 1202,
"calculated": 1190
},
"statutory remittances - igst": {
"id": 97,
"head_id": "101",
"category_id": 105,
"type_id": 113,
"sub_type_id": 100,
"head": "liability",
"category": "other current liabilities",
"type": "statutory remittances - IGST",
"debit": 1244,
"credit": 40731,
"calculated": 39487
},
"statutory remittances - gst cess": {
"id": 98,
"head_id": "101",
"category_id": 105,
"type_id": 114,
"sub_type_id": 100,
"head": "liability",
"category": "other current liabilities",
"type": "statutory remittances - GST cess",
"debit": 400,
"credit": 10612,
"calculated": 10212
},
"statutory remittances - service tax": {
"id": 99,
"head_id": "101",
"category_id": 105,
"type_id": 115,
"sub_type_id": 100,
"head": "liability",
"category": "other current liabilities",
"type": "statutory remittances - service tax"
},
"statutory remittances - vat": {
"id": 100,
"head_id": "101",
"category_id": 105,
"type_id": 116,
"sub_type_id": 100,
"head": "liability",
"category": "other current liabilities",
"type": "statutory remittances - VAT"
},
"statutory remittances - esi": {
"id": 101,
"head_id": "101",
"category_id": 105,
"type_id": 117,
"sub_type_id": 100,
"head": "liability",
"category": "other current liabilities",
"type": "statutory remittances - ESI"
},
"statutory remittances - epf": {
"id": 102,
"head_id": "101",
"category_id": 105,
"type_id": 118,
"sub_type_id": 100,
"head": "liability",
"category": "other current liabilities",
"type": "statutory remittances - EPF"
},
"statutory remittances - professional tax": {
"id": 103,
"head_id": "101",
"category_id": 105,
"type_id": 119,
"sub_type_id": 100,
"head": "liability",
"category": "other current liabilities",
"type": "statutory remittances - professional tax"
},
"other statutory remittances": {
"id": 104,
"head_id": "101",
"category_id": 105,
"type_id": 120,
"sub_type_id": 100,
"head": "liability",
"category": "other current liabilities",
"type": "other statutory remittances"
},
"payables on purchase of fixed assets": {
"id": 105,
"head_id": "101",
"category_id": 105,
"type_id": 121,
"sub_type_id": 100,
"head": "liability",
"category": "other current liabilities",
"type": "payables on purchase of fixed assets"
},
"contractually reimbursable expenses": {
"id": 106,
"head_id": "101",
"category_id": 105,
"type_id": 122,
"sub_type_id": 100,
"head": "liability",
"category": "other current liabilities",
"type": "contractually reimbursable expenses"
},
"interest accrued on trade payables": {
"id": 107,
"head_id": "101",
"category_id": 105,
"type_id": 123,
"sub_type_id": 100,
"head": "liability",
"category": "other current liabilities",
"type": "interest accrued on trade payables"
},
"interest accrued on others": {
"id": 108,
"head_id": "101",
"category_id": 105,
"type_id": 124,
"sub_type_id": 100,
"head": "liability",
"category": "other current liabilities",
"type": "interest accrued on others"
},
"trade/security deposits received": {
"id": 109,
"head_id": "101",
"category_id": 105,
"type_id": 125,
"sub_type_id": 100,
"head": "liability",
"category": "other current liabilities",
"type": "trade/security deposits received"
},
"advance from customers": {
"id": 110,
"head_id": "101",
"category_id": 105,
"type_id": 126,
"sub_type_id": 100,
"head": "liability",
"category": "other current liabilities",
"type": "advance from customers"
},
"others": {
"id": 111,
"head_id": "101",
"category_id": 105,
"type_id": 127,
"sub_type_id": 100,
"head": "liability",
"category": "other current liabilities",
"type": "others"
},
"accounts payable": {
"id": 112,
"head_id": "101",
"category_id": 105,
"type_id": 128,
"sub_type_id": 100,
"head": "liability",
"category": "other current liabilities",
"type": "accounts payable"
},
"employee reimbursements": {
"id": 113,
"head_id": "101",
"category_id": 105,
"type_id": 129,
"sub_type_id": 100,
"head": "liability",
"category": "other current liabilities",
"type": "employee reimbursements"
},
"opening balance adjustments": {
"id": 114,
"head_id": "101",
"category_id": 105,
"type_id": 130,
"sub_type_id": 100,
"head": "liability",
"category": "other current liabilities",
"type": "opening balance adjustments"
}
},
"debit": 1668,
"credit": 806277,
"calculated": 804609
},
"short-term provisions": {
"data": {
"provision for employee benefits - provision for bonus": {
"id": 115,
"head_id": "101",
"category_id": 106,
"type_id": 100,
"sub_type_id": 100,
"head": "liability",
"category": "short-term provisions",
"type": "provision for employee benefits - provision for bonus"
},
"provision for employee benefits - provision for compensated absences": {
"id": 116,
"head_id": "101",
"category_id": 106,
"type_id": 101,
"sub_type_id": 100,
"head": "liability",
"category": "short-term provisions",
"type": "provision for employee benefits - provision for compensated absences"
},
"provision for employee benefits - provision for gratuity": {
"id": 117,
"head_id": "101",
"category_id": 106,
"type_id": 102,
"sub_type_id": 100,
"head": "liability",
"category": "short-term provisions",
"type": "provision for employee benefits - provision for gratuity",
"debit": "0",
"credit": "2",
"calculated": 2
},
"provision for employee benefits - provision for post-employment medical benefits": {
"id": 118,
"head_id": "101",
"category_id": 106,
"type_id": 103,
"sub_type_id": 100,
"head": "liability",
"category": "short-term provisions",
"type": "provision for employee benefits - provision for post-employment medical benefits"
},
"provision for employee benefits - provision for other defined benefit plans": {
"id": 119,
"head_id": "101",
"category_id": 106,
"type_id": 104,
"sub_type_id": 100,
"head": "liability",
"category": "short-term provisions",
"type": "provision for employee benefits - provision for other defined benefit plans"
},
"provision for employee benefits - provision for other employee benefits": {
"id": 120,
"head_id": "101",
"category_id": 106,
"type_id": 105,
"sub_type_id": 100,
"head": "liability",
"category": "short-term provisions",
"type": "provision for employee benefits - provision for other employee benefits"
},
"other provisions - provision for tax": {
"id": 121,
"head_id": "101",
"category_id": 106,
"type_id": 106,
"sub_type_id": 100,
"head": "liability",
"category": "short-term provisions",
"type": "other provisions - provision for tax"
},
"other provisions - provision for premium payable on redemption of bonds": {
"id": 122,
"head_id": "101",
"category_id": 106,
"type_id": 107,
"sub_type_id": 100,
"head": "liability",
"category": "short-term provisions",
"type": "other provisions - provision for premium payable on redemption of bonds"
},
"other provisions - provision for estimated loss on derivatives": {
"id": 123,
"head_id": "101",
"category_id": 106,
"type_id": 108,
"sub_type_id": 100,
"head": "liability",
"category": "short-term provisions",
"type": "other provisions - provision for estimated loss on derivatives"
},
"other provisions - provision for warranty": {
"id": 124,
"head_id": "101",
"category_id": 106,
"type_id": 109,
"sub_type_id": 100,
"head": "liability",
"category": "short-term provisions",
"type": "other provisions - provision for warranty"
},
"other provisions - provision for estimated losses on onerous contracts": {
"id": 125,
"head_id": "101",
"category_id": 106,
"type_id": 110,
"sub_type_id": 100,
"head": "liability",
"category": "short-term provisions",
"type": "other provisions - provision for estimated losses on onerous contracts"
},
"other provisions - provision for other contingencies": {
"id": 126,
"head_id": "101",
"category_id": 106,
"type_id": 111,
"sub_type_id": 100,
"head": "liability",
"category": "short-term provisions",
"type": "other provisions - provision for other contingencies"
},
"other provisions - provision for proposed equity dividend": {
"id": 127,
"head_id": "101",
"category_id": 106,
"type_id": 112,
"sub_type_id": 100,
"head": "liability",
"category": "short-term provisions",
"type": "other provisions - provision for proposed equity dividend"
},
"other provisions - provision for proposed preference dividend": {
"id": 128,
"head_id": "101",
"category_id": 106,
"type_id": 113,
"sub_type_id": 100,
"head": "liability",
"category": "short-term provisions",
"type": "other provisions - provision for proposed preference dividend"
},
"other provisions - provision for tax on proposed dividends": {
"id": 129,
"head_id": "101",
"category_id": 106,
"type_id": 114,
"sub_type_id": 100,
"head": "liability",
"category": "short-term provisions",
"type": "other provisions - provision for tax on proposed dividends"
},
"other provisions": {
"id": 130,
"head_id": "101",
"category_id": 106,
"type_id": 115,
"sub_type_id": 100,
"head": "liability",
"category": "short-term provisions",
"type": "other provisions"
},
"salary payable": {
"id": 459,
"head_id": "101",
"category_id": 106,
"type_id": 116,
"sub_type_id": 100,
"head": "liability",
"category": "short-term provisions",
"type": "salary payable"
},
"employee contribution of epf - payable": {
"id": 460,
"head_id": "101",
"category_id": 106,
"type_id": 117,
"sub_type_id": 100,
"head": "liability",
"category": "short-term provisions",
"type": "employee contribution of EPF - payable"
},
"employee contribution of esic - payable": {
"id": 461,
"head_id": "101",
"category_id": 106,
"type_id": 118,
"sub_type_id": 100,
"head": "liability",
"category": "short-term provisions",
"type": "employee contribution of ESIC - payable"
},
"tds - payable": {
"id": 462,
"head_id": "101",
"category_id": 106,
"type_id": 119,
"sub_type_id": 100,
"head": "liability",
"category": "short-term provisions",
"type": "TDS - payable"
},
"contribution of epf - payable": {
"id": 463,
"head_id": "101",
"category_id": 106,
"type_id": 120,
"sub_type_id": 100,
"head": "liability",
"category": "short-term provisions",
"type": "contribution of EPF - payable"
},
"contribution of esic - payable": {
"id": 464,
"head_id": "101",
"category_id": 106,
"type_id": 121,
"sub_type_id": 100,
"head": "liability",
"category": "short-term provisions",
"type": "contribution of ESIC - payable"
}
},
"credit": 166003,
"calculated": 166003
},
"trade payables": {
"data": {
"outstanding for more than one year": {
"id": 131,
"head_id": "101",
"category_id": 107,
"type_id": 100,
"sub_type_id": 100,
"head": "liability",
"category": "trade payables",
"type": "outstanding for more than one year"
},
"others": {
"id": 132,
"head_id": "101",
"category_id": 107,
"type_id": 101,
"sub_type_id": 100,
"head": "liability",
"category": "trade payables",
"type": "others",
"debit": 54815,
"calculated": -54815
}
},
"debit": 54815,
"calculated": -54815
},
"deferred tax liability": {
"data": {
"tax effect of items constituting deferred tax liability": {
"id": 45,
"head_id": 101,
"category_id": 101,
"type_id": 100,
"sub_type_id": 100,
"head": "liability",
"category": "deferred tax liability",
"type": "tax effect of items constituting deferred tax liability",
"credit": 679,
"calculated": 679
}
},
"credit": 679,
"calculated": 679
}
},
"total": 916475
},
"assets": {
"data": {
"tangible assets": {
"data": {
"land - freehold": {
"id": 133,
"head_id": "102",
"category_id": 100,
"type_id": 100,
"sub_type_id": 100,
"head": "assets",
"category": "tangible assets",
"type": "land - freehold",
"description": "Assets under lease shall be separately specified under each class of asset. The term ?under lease? should be taken to mean assets given on operating lease in the case of lessor and assets held under finance lease in the case of lessee. Further, leasehold improvements should continue to be shown as a separate asset class"
},
"land - leasehold": {
"id": 134,
"head_id": "102",
"category_id": 100,
"type_id": 101,
"sub_type_id": 100,
"head": "assets",
"category": "tangible assets",
"type": "land - leasehold"
},
"buildings - own use": {
"id": 135,
"head_id": "102",
"category_id": 100,
"type_id": 102,
"sub_type_id": 100,
"head": "assets",
"category": "tangible assets",
"type": "buildings - own use"
},
"buildings - given under operating lease": {
"id": 136,
"head_id": "102",
"category_id": 100,
"type_id": 103,
"sub_type_id": 100,
"head": "assets",
"category": "tangible assets",
"type": "buildings - given under operating lease"
},
"plant and equipment - owned": {
"id": 137,
"head_id": "102",
"category_id": 100,
"type_id": 104,
"sub_type_id": 100,
"head": "assets",
"category": "tangible assets",
"type": "plant and equipment - owned"
},
"plant and equipment - taken under finance lease": {
"id": 138,
"head_id": "102",
"category_id": 100,
"type_id": 105,
"sub_type_id": 100,
"head": "assets",
"category": "tangible assets",
"type": "plant and equipment - taken under finance lease"
},
"plant and equipment - given under operating lease": {
"id": 139,
"head_id": "102",
"category_id": 100,
"type_id": 106,
"sub_type_id": 100,
"head": "assets",
"category": "tangible assets",
"type": "plant and equipment - given under operating lease"
},
"furniture and fixtures - owned": {
"id": 140,
"head_id": "102",
"category_id": 100,
"type_id": 107,
"sub_type_id": 100,
"head": "assets",
"category": "tangible assets",
"type": "furniture and fixtures - owned"
},
"furniture and fixtures - taken under finance lease": {
"id": 141,
"head_id": "102",
"category_id": 100,
"type_id": 108,
"sub_type_id": 100,
"head": "assets",
"category": "tangible assets",
"type": "furniture and fixtures - taken under finance lease"
},
"furniture and fixtures - given under operating lease": {
"id": 142,
"head_id": "102",
"category_id": 100,
"type_id": 109,
"sub_type_id": 100,
"head": "assets",
"category": "tangible assets",
"type": "furniture and fixtures - given under operating lease"
},
"vehicles - owned": {
"id": 143,
"head_id": "102",
"category_id": 100,
"type_id": 110,
"sub_type_id": 100,
"head": "assets",
"category": "tangible assets",
"type": "vehicles - owned",
"debit": 12226,
"calculated": 12226
},
"vehicles - taken under finance lease": {
"id": 144,
"head_id": "102",
"category_id": 100,
"type_id": 111,
"sub_type_id": 100,
"head": "assets",
"category": "tangible assets",
"type": "vehicles - taken under finance lease"
},
"vehicles - given under operating lease": {
"id": 145,
"head_id": "102",
"category_id": 100,
"type_id": 112,
"sub_type_id": 100,
"head": "assets",
"category": "tangible assets",
"type": "vehicles - given under operating lease"
},
"office equipment - owned": {
"id": 146,
"head_id": "102",
"category_id": 100,
"type_id": 113,
"sub_type_id": 100,
"head": "assets",
"category": "tangible assets",
"type": "office equipment - owned"
},
"office equipment - taken under finance lease": {
"id": 147,
"head_id": "102",
"category_id": 100,
"type_id": 114,
"sub_type_id": 100,
"head": "assets",
"category": "tangible assets",
"type": "office equipment - taken under finance lease"
},
"office equipment - given under operating lease": {
"id": 148,
"head_id": "102",
"category_id": 100,
"type_id": 115,
"sub_type_id": 100,
"head": "assets",
"category": "tangible assets",
"type": "office equipment - given under operating lease"
},
"leasehold improvements - owned": {
"id": 149,
"head_id": "102",
"category_id": 100,
"type_id": 116,
"sub_type_id": 100,
"head": "assets",
"category": "tangible assets",
"type": "leasehold improvements - owned"
},
"leasehold improvements - taken under finance lease": {
"id": 150,
"head_id": "102",
"category_id": 100,
"type_id": 117,
"sub_type_id": 100,
"head": "assets",
"category": "tangible assets",
"type": "leasehold improvements - taken under finance lease"
},
"leasehold improvements - given under operating lease": {
"id": 151,
"head_id": "102",
"category_id": 100,
"type_id": 118,
"sub_type_id": 100,
"head": "assets",
"category": "tangible assets",
"type": "leasehold improvements - given under operating lease"
},
"others - owned": {
"id": 152,
"head_id": "102",
"category_id": 100,
"type_id": 119,
"sub_type_id": 100,
"head": "assets",
"category": "tangible assets",
"type": "others - owned"
},
"others - taken under finance lease": {
"id": 153,
"head_id": "102",
"category_id": 100,
"type_id": 120,
"sub_type_id": 100,
"head": "assets",
"category": "tangible assets",
"type": "others - taken under finance lease"
},
"others - given under operating lease": {
"id": 154,
"head_id": "102",
"category_id": 100,
"type_id": 121,
"sub_type_id": 100,
"head": "assets",
"category": "tangible assets",
"type": "others - given under operating lease"
}
},
"debit": 12226,
"calculated": 12226
},
"intangible assets": {
"data": {
"goodwill": {
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"category": "intangible assets",
"type": "goodwill"
},
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},
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},
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},
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},
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"head_id": "102",
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},
"recipes, formulae, models, designs, and prototypes": {
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"head_id": "102",
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},
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"head_id": "102",
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},
"others": {
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"type": "others"
}
}
},
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"data": {
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},
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},
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},
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},
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},
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},
"trade - investment in preference shares of associates": {
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},
"trade - investment in preference shares of joint venture companies": {
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"head_id": "102",
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},
"trade - investment in preference shares of controlled special purpose entities": {
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"head": "assets",
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},
"trade - investment in preference shares of other entities": {
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},
"trade - investment in debentures or bonds of subsidiaries": {
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},
"trade - investment in debentures or bonds of associates": {
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"type": "trade - investment in debentures or bonds of associates"
},
"trade - investment in debentures or bonds of joint venture companies": {
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"head_id": "102",
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"head": "assets",
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},
"trade - investment in debentures or bonds of controlled special purpose entities": {
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"head_id": "102",
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"type": "trade - investment in debentures or bonds of controlled special purpose entities"
},
"trade - investment in debentures or bonds of other entities": {
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},
"trade - investment in partnership firms": {
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"head": "assets",
"category": "non current investment",
"type": "trade - investment in partnership firms",
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},
"trade - other non-current investment": {
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"head_id": "102",
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"type": "trade - other non-current investment "
},
"other - investment in property": {
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"head_id": "102",
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"head": "assets",
"category": "non current investment",
"type": "other - investment in property"
},
"other - investment in equity instruments of subsidiaries": {
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"head_id": "102",
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},
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},
"other - investment in equity instruments of joint venture companies": {
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},
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},
"other - investment in equity instruments of other entities": {
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},
"other - investment in preference shares of subsidiaries": {
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},
"other - investment in preference shares of associates": {
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},
"other - investment in preference shares of joint venture companies": {
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},
"other - investment in preference shares of controlled special purpose entities": {
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},
"other - investment in preference shares of other entities": {
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},
"other - investment in government securities": {
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"head": "assets",
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},
"other - investment in trust securities": {
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"head_id": "102",
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},
"other - investment in debentures or bonds of subsidiaries": {
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},
"other - investment in debentures or bonds of associates": {
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},
"other - investment in debentures or bonds of joint venture companies": {
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},
"other - investment in debentures or bonds of controlled special purpose entities": {
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},
"other - investment in debentures or bonds of other entities": {
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"head": "assets",
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},
"other - investment in mutual funds": {
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"head_id": "102",
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"sub_type_id": 100,
"head": "assets",
"category": "non current investment",
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},
"other - investment in partnership firms": {
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"head_id": "102",
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},
"other - non current investments": {
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"head_id": "102",
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"head": "assets",
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"type": "other - non current investments"
}
}
},
"long-term loans and advances": {
"data": {
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},
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},
"capital advances - doubtful": {
"id": 204,
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},
"security deposits - secured, considered good": {
"id": 205,
"head_id": "102",
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"head": "assets",
"category": "long-term loans and advances",
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},
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"id": 206,
"head_id": "102",
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"sub_type_id": 100,
"head": "assets",
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},
"security deposits - doubtful": {
"id": 207,
"head_id": "102",
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"head": "assets",
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"type": "security deposits - doubtful"
},
"loans and advances to related parties - secured, considered good": {
"id": 208,
"head_id": "102",
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"type": "loans and advances to related parties - secured, considered good"
},
"loans and advances to related parties - unsecured, considered good": {
"id": 209,
"head_id": "102",
"category_id": 103,
"type_id": 107,
"sub_type_id": 100,
"head": "assets",
"category": "long-term loans and advances",
"type": "loans and advances to related parties - unsecured, considered good"
},
"loans and advances to related parties - doubtful": {
"id": 210,
"head_id": "102",
"category_id": 103,
"type_id": 108,
"sub_type_id": 100,
"head": "assets",
"category": "long-term loans and advances",
"type": "loans and advances to related parties - doubtful"
},
"loans and advances to employees - secured, considered good": {
"id": 211,
"head_id": "102",
"category_id": 103,
"type_id": 109,
"sub_type_id": 100,
"head": "assets",
"category": "long-term loans and advances",
"type": "loans and advances to employees - secured, considered good"
},
"loans and advances to employees - unsecured, considered good": {
"id": 212,
"head_id": "102",
"category_id": 103,
"type_id": 110,
"sub_type_id": 100,
"head": "assets",
"category": "long-term loans and advances",
"type": "loans and advances to employees - unsecured, considered good",
"debit": "0",
"credit": "8",
"calculated": -8
},
"loans and advances to employees - doubtful": {
"id": 213,
"head_id": "102",
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"type_id": 111,
"sub_type_id": 100,
"head": "assets",
"category": "long-term loans and advances",
"type": "loans and advances to employees - doubtful"
},
"prepaid expenses - unsecured, considered good": {
"id": 214,
"head_id": "102",
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"sub_type_id": 100,
"head": "assets",
"category": "long-term loans and advances",
"type": "prepaid expenses - unsecured, considered good"
},
"advance income tax - unsecured, considered good": {
"id": 215,
"head_id": "102",
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"sub_type_id": 100,
"head": "assets",
"category": "long-term loans and advances",
"type": "advance income tax - unsecured, considered good"
},
"mat credit entitlement - unsecured, considered good": {
"id": 216,
"head_id": "102",
"category_id": 103,
"type_id": 114,
"sub_type_id": 100,
"head": "assets",
"category": "long-term loans and advances",
"type": "MAT credit entitlement - unsecured, considered good"
},
"balances with government authorities - unsecured, considered good": {
"id": 217,
"head_id": "102",
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"type_id": 115,
"sub_type_id": 100,
"head": "assets",
"category": "long-term loans and advances",
"type": "balances with government authorities - unsecured, considered good"
},
"balances with government authorities - cenvat credit receivables": {
"id": 218,
"head_id": "102",
"category_id": 103,
"type_id": 116,
"sub_type_id": 100,
"head": "assets",
"category": "long-term loans and advances",
"type": "balances with government authorities - CENVAT credit receivables"
},
"balances with government authorities - vat credit receivables": {
"id": 219,
"head_id": "102",
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"type_id": 117,
"sub_type_id": 100,
"head": "assets",
"category": "long-term loans and advances",
"type": "balances with government authorities - VAT credit receivables"
},
"balances with government authorities - gst credit receivables": {
"id": 220,
"head_id": "102",
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"type_id": 118,
"sub_type_id": 100,
"head": "assets",
"category": "long-term loans and advances",
"type": "balances with government authorities - GST credit receivables"
},
"balances with government authorities - cgst credit receivables": {
"id": 221,
"head_id": "102",
"category_id": 103,
"type_id": 119,
"sub_type_id": 100,
"head": "assets",
"category": "long-term loans and advances",
"type": "balances with government authorities - CGST credit receivables"
},
"balances with government authorities - sgst credit receivables": {
"id": 222,
"head_id": "102",
"category_id": 103,
"type_id": 120,
"sub_type_id": 100,
"head": "assets",
"category": "long-term loans and advances",
"type": "balances with government authorities - SGST credit receivables"
},
"balances with government authorities - igst credit receivables": {
"id": 223,
"head_id": "102",
"category_id": 103,
"type_id": 121,
"sub_type_id": 100,
"head": "assets",
"category": "long-term loans and advances",
"type": "balances with government authorities - IGST credit receivables"
},
"balances with government authorities - gst cess credit receivables": {
"id": 224,
"head_id": "102",
"category_id": 103,
"type_id": 122,
"sub_type_id": 100,
"head": "assets",
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"type": "balances with government authorities - GST cess credit receivables"
},
"balances with government authorities - tds credit receivables": {
"id": 225,
"head_id": "102",
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"type_id": 123,
"sub_type_id": 100,
"head": "assets",
"category": "long-term loans and advances",
"type": "balances with government authorities - TDS credit receivables",
"debit": "0",
"credit": "456",
"calculated": -456
},
"balances with government authorities - service tax credit receivables": {
"id": 226,
"head_id": "102",
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"sub_type_id": 100,
"head": "assets",
"category": "long-term loans and advances",
"type": "balances with government authorities - service tax credit receivables"
},
"other loans and advances - secured, considered good": {
"id": 227,
"head_id": "102",
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"type_id": 125,
"sub_type_id": 100,
"head": "assets",
"category": "long-term loans and advances",
"type": "other loans and advances - secured, considered good"
},
"other loans and advances - unsecured, considered good": {
"id": 228,
"head_id": "102",
"category_id": 103,
"type_id": 126,
"sub_type_id": 100,
"head": "assets",
"category": "long-term loans and advances",
"type": "other loans and advances - unsecured, considered good"
},
"other loans and advances - doubtful": {
"id": 229,
"head_id": "102",
"category_id": 103,
"type_id": 127,
"sub_type_id": 100,
"head": "assets",
"category": "long-term loans and advances",
"type": "other loans and advances - doubtful"
}
},
"credit": 464,
"calculated": -464
},
"other non-current assets": {
"data": {
"long-term trade receivables - secured, considered good": {
"id": 230,
"head_id": "102",
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"type_id": 100,
"sub_type_id": 100,
"head": "assets",
"category": "other non-current assets",
"type": "long-term trade receivables - secured, considered good"
},
"long-term trade receivables - unsecured, considered good": {
"id": 231,
"head_id": "102",
"category_id": 104,
"type_id": 101,
"sub_type_id": 100,
"head": "assets",
"category": "other non-current assets",
"type": "long-term trade receivables - unsecured, considered good"
},
"long-term trade receivables - doubtful": {
"id": 232,
"head_id": "102",
"category_id": 104,
"type_id": 102,
"sub_type_id": 100,
"head": "assets",
"category": "other non-current assets",
"type": "long-term trade receivables - doubtful"
},
"unamortised expenses - ancillary borrowing costs": {
"id": 233,
"head_id": "102",
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"type_id": 103,
"sub_type_id": 100,
"head": "assets",
"category": "other non-current assets",
"type": "unamortised expenses - ancillary borrowing costs"
},
"unamortised expenses - share issue expenses": {
"id": 234,
"head_id": "102",
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"type_id": 104,
"sub_type_id": 100,
"head": "assets",
"category": "other non-current assets",
"type": "unamortised expenses - share issue expenses"
},
"unamortised expenses - discount on shares": {
"id": 235,
"head_id": "102",
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"type_id": 105,
"sub_type_id": 100,
"head": "assets",
"category": "other non-current assets",
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},
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},
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},
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},
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},
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},
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},
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},
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},
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},
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},
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},
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},
"balances with government authorities - gst cess credit receivables": {
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},
"balances with government authorities - tds credit receivables": {
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},
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},
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},
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},
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},
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},
"others - unsecured, considered good": {
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},
"others - doubtful": {
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}
},
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},
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"data": {
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},
"employee advance": {
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},
"prepaid expenses": {
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"type": "prepaid expenses"
},
"unbilled revenue": {
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},
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},
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},
"unamortised expenses - discount on shares": {
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},
"accruals - interest accrued on deposits": {
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"type": "accruals - interest accrued on deposits"
},
"accruals - interest accrued on investments": {
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"type": "accruals - interest accrued on investments"
},
"accruals - interest accrued on trade receivables": {
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},
"others - insurance claims": {
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},
"others - receivables on sale of fixed assets": {
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"type": "others - receivables on sale of fixed assets"
},
"others - contractually reimbursable expenses": {
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},
"others - others (specify nature)": {
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},
"accounts receivable": {
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"type": "accounts receivable"
},
"petty cash": {
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"type": "petty cash"
}
},
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},
"fixed assets": {
"data": {
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},
"captial works-in-progress": {
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},
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},
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},
"vehicles": {
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},
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},
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},
"office equiments": {
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},
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},
"electronics": {
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},
"others": {
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}
}
},
"deferred tax assets": {
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}
}
}
},
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},
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},
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},
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}
},
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},
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},
"general income": {
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},
"late fee income": {
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},
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},
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},
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},
"dividend income from current investments - joint ventures": {
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},
"dividend income from current investments - associates": {
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},
"dividend income from current investments - others": {
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},
"dividend income from long-term investments - subsidiaries": {
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},
"dividend income from long-term investments - joint ventures": {
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},
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},
"dividend income from long-term investments - others": {
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},
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},
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},
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},
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},
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},
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},
"profit on amount of currency": {
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},
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},
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},
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},
"reimbursements": {
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},
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"head": "income",
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"type": "Other Charges"
},
"other taxes": {
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"head": "income",
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"type": "Other Taxes"
},
"excise duties": {
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}
}
}
},
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},
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}
},
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}
},
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},
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},
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},
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},
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},
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},
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"type": "other borrowing costs",
"debit": 2000,
"calculated": 2000
},
"gain or loss on foreign currency transactions and translation (considered as finance cost)": {
"id": 394,
"head_id": "104",
"category_id": 103,
"type_id": 106,
"sub_type_id": 100,
"head": "expense",
"category": "finance cost",
"type": "gain or loss on foreign currency transactions and translation (considered as finance cost)"
}
},
"debit": 2000,
"calculated": 2000
},
"other expenses": {
"data": {
"consumption of stores and spare parts": {
"id": 395,
"head_id": "104",
"category_id": 104,
"type_id": 100,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "consumption of stores and spare parts"
},
"consumption of loose tools": {
"id": 396,
"head_id": "104",
"category_id": 104,
"type_id": 101,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "consumption of loose tools"
},
"consumption of packing materials": {
"id": 397,
"head_id": "104",
"category_id": 104,
"type_id": 102,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "consumption of packing materials"
},
"increase or decrease of excise duty on inventory": {
"id": 398,
"head_id": "104",
"category_id": 104,
"type_id": 103,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "increase or decrease of excise duty on inventory"
},
"subcontracting": {
"id": 399,
"head_id": "104",
"category_id": 104,
"type_id": 104,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "subcontracting"
},
"power and fuel": {
"id": 400,
"head_id": "104",
"category_id": 104,
"type_id": 105,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "power and fuel",
"debit": 3485,
"credit": 231,
"calculated": 3254
},
"water": {
"id": 401,
"head_id": "104",
"category_id": 104,
"type_id": 106,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "water"
},
"rent including lease rentals": {
"id": 402,
"head_id": "104",
"category_id": 104,
"type_id": 107,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "rent including lease rentals"
},
"repairs and maintenance - buildings": {
"id": 403,
"head_id": "104",
"category_id": 104,
"type_id": 108,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "repairs and maintenance - buildings"
},
"repairs and maintenance - machinery": {
"id": 404,
"head_id": "104",
"category_id": 104,
"type_id": 109,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "repairs and maintenance - machinery"
},
"repairs and maintenance - others": {
"id": 405,
"head_id": "104",
"category_id": 104,
"type_id": 110,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "repairs and maintenance - others"
},
"insurance": {
"id": 406,
"head_id": "104",
"category_id": 104,
"type_id": 111,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "insurance"
},
"rates and taxes": {
"id": 407,
"head_id": "104",
"category_id": 104,
"type_id": 112,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "rates and taxes"
},
"statutory fees": {
"id": 481,
"head_id": "104",
"category_id": 104,
"type_id": 112,
"sub_type_id": 101,
"head": "expense",
"category": "other expenses",
"type": "rates and taxes",
"sub_type": "statutory fees"
},
"communication": {
"id": 408,
"head_id": "104",
"category_id": 104,
"type_id": 113,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "communication"
},
"professional fees/ audit fees/ technical consultancy": {
"id": 482,
"head_id": "104",
"category_id": 104,
"type_id": 113,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "professional fees/ audit fees/ technical consultancy"
},
"travelling and conveyance": {
"id": 409,
"head_id": "104",
"category_id": 104,
"type_id": 114,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "travelling and conveyance"
},
"printing and stationery": {
"id": 410,
"head_id": "104",
"category_id": 104,
"type_id": 115,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "printing and stationery"
},
"freight and forwarding": {
"id": 411,
"head_id": "104",
"category_id": 104,
"type_id": 116,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "freight and forwarding"
},
"sales commission": {
"id": 412,
"head_id": "104",
"category_id": 104,
"type_id": 117,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "sales commission"
},
"sales discount": {
"id": 413,
"head_id": "104",
"category_id": 104,
"type_id": 118,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "sales discount"
},
"business promotion": {
"id": 414,
"head_id": "104",
"category_id": 104,
"type_id": 119,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "business promotion"
},
"donations and contributions": {
"id": 415,
"head_id": "104",
"category_id": 104,
"type_id": 120,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "donations and contributions"
},
"legal and professional": {
"id": 416,
"head_id": "104",
"category_id": 104,
"type_id": 121,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "legal and professional"
},
"payments to auditors": {
"id": 417,
"head_id": "104",
"category_id": 104,
"type_id": 122,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "payments to auditors"
},
"bad trade and other receivables": {
"id": 418,
"head_id": "104",
"category_id": 104,
"type_id": 123,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "bad trade and other receivables"
},
"loans and advances written off": {
"id": 419,
"head_id": "104",
"category_id": 104,
"type_id": 124,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "loans and advances written off"
},
"net loss on foreign currency transactions and translation (other than considered as finance cost)": {
"id": 420,
"head_id": "104",
"category_id": 104,
"type_id": 125,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "net loss on foreign currency transactions and translation (other than considered as finance cost)"
},
"amortisation of share issue expenses and discount on shares": {
"id": 421,
"head_id": "104",
"category_id": 104,
"type_id": 126,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "amortisation of share issue expenses and discount on shares"
},
"loss on fixed assets sold / scrapped / written off": {
"id": 422,
"head_id": "104",
"category_id": 104,
"type_id": 127,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "loss on fixed assets sold / scrapped / written off"
},
"provision for impairment of fixed assets and intangibles": {
"id": 423,
"head_id": "104",
"category_id": 104,
"type_id": 128,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "provision for impairment of fixed assets and intangibles"
},
"net loss on sales of investments from current investments": {
"id": 424,
"head_id": "104",
"category_id": 104,
"type_id": 129,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "net loss on sales of investments from current investments"
},
"provisions for losses (diminution in value of investments) in subsidiary companies": {
"id": 425,
"head_id": "104",
"category_id": 104,
"type_id": 130,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "provisions for losses (diminution in value of investments) in subsidiary companies"
},
"adjustments to the carrying amount of investments (other than subsidiaries) (net) - current investme": {
"id": 426,
"head_id": "104",
"category_id": 104,
"type_id": 131,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "adjustments to the carrying amount of investments (other than subsidiaries) (net) - current investme"
},
"adjustments to the carrying amount of investments (other than subsidiaries) (net) - long-term invest": {
"id": 427,
"head_id": "104",
"category_id": 104,
"type_id": 132,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "adjustments to the carrying amount of investments (other than subsidiaries) (net) - long-term invest"
},
"provisions for doubtful trade and other receivables, loan and advances (net)": {
"id": 428,
"head_id": "104",
"category_id": 104,
"type_id": 133,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "provisions for doubtful trade and other receivables, loan and advances (net)"
},
"provisions for estimated loss on derivatives (net)": {
"id": 429,
"head_id": "104",
"category_id": 104,
"type_id": 134,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "provisions for estimated loss on derivatives (net)"
},
"provisions for warranty (net of reversal)": {
"id": 430,
"head_id": "104",
"category_id": 104,
"type_id": 135,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "provisions for warranty (net of reversal)"
},
"provision for estimated losses on onerous contracts (net of reversal)": {
"id": 431,
"head_id": "104",
"category_id": 104,
"type_id": 136,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "provision for estimated losses on onerous contracts (net of reversal)"
},
"provision for contingencies (net of reversal)": {
"id": 432,
"head_id": "104",
"category_id": 104,
"type_id": 137,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "provision for contingencies (net of reversal)"
},
"prior period items (net)": {
"id": 433,
"head_id": "104",
"category_id": 104,
"type_id": 138,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "prior period items (net)"
},
"miscellaneous expenses": {
"id": 434,
"head_id": "104",
"category_id": 104,
"type_id": 139,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "miscellaneous expenses"
},
"payments to the auditors - statutory audit": {
"id": 435,
"head_id": "104",
"category_id": 104,
"type_id": 140,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "payments to the auditors - statutory audit"
},
"payments to the auditors - taxation matters": {
"id": 436,
"head_id": "104",
"category_id": 104,
"type_id": 141,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "payments to the auditors - taxation matters"
},
"payments to the auditors - company law matters": {
"id": 437,
"head_id": "104",
"category_id": 104,
"type_id": 142,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "payments to the auditors - company law matters"
},
"payments to the auditors - management services": {
"id": 438,
"head_id": "104",
"category_id": 104,
"type_id": 143,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "payments to the auditors - management services"
},
"payments to the auditors - other services": {
"id": 439,
"head_id": "104",
"category_id": 104,
"type_id": 144,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "payments to the auditors - other services"
},
"bank charges": {
"id": 440,
"head_id": "104",
"category_id": 104,
"type_id": 145,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "bank charges"
},
"payments to the auditors - reimbursement of expenses": {
"id": 441,
"head_id": "104",
"category_id": 104,
"type_id": 146,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "payments to the auditors - reimbursement of expenses"
},
"consultant expenses": {
"id": 442,
"head_id": "104",
"category_id": 104,
"type_id": 147,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "consultant expenses"
},
"credit card charges": {
"id": 443,
"head_id": "104",
"category_id": 104,
"type_id": 148,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "credit card charges"
},
"lodging": {
"id": 444,
"head_id": "104",
"category_id": 104,
"type_id": 149,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "lodging",
"debit": 15714,
"credit": 2405,
"calculated": 13309
},
"janitorial": {
"id": 445,
"head_id": "104",
"category_id": 104,
"type_id": 150,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "janitorial"
},
"meals and entertainment": {
"id": 446,
"head_id": "104",
"category_id": 104,
"type_id": 151,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "meals and entertainment",
"debit": 3000,
"calculated": 3000
},
"preliminary and pre-incorporation expenses": {
"id": 458,
"head_id": "104",
"category_id": 104,
"type_id": 152,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "preliminary and pre-incorporation expenses"
},
"interest": {
"id": 480,
"head_id": "104",
"category_id": 104,
"type_id": 153,
"sub_type_id": 100,
"head": "expense",
"category": "other expenses",
"type": "interest"
}
},
"debit": 22199,
"credit": 2636,
"calculated": 19563
},
"duties and taxes": {
"data": {
"union excise duties": {
"id": 447,
"head_id": "104",
"category_id": 105,
"type_id": 100,
"sub_type_id": 100,
"head": "expense",
"category": "duties and taxes",
"type": "union excise duties"
},
"service tax": {
"id": 448,
"head_id": "104",
"category_id": 105,
"type_id": 101,
"sub_type_id": 100,
"head": "expense",
"category": "duties and taxes",
"type": "service tax"
},
"vat / sales tax": {
"id": 449,
"head_id": "104",
"category_id": 105,
"type_id": 102,
"sub_type_id": 100,
"head": "expense",
"category": "duties and taxes",
"type": "VAT / sales tax"
},
"central goods and service tax (cgst)": {
"id": 450,
"head_id": "104",
"category_id": 105,
"type_id": 103,
"sub_type_id": 100,
"head": "expense",
"category": "duties and taxes",
"type": "central goods and service tax (CGST)"
},
"state goods and service tax (sgst)": {
"id": 451,
"head_id": "104",
"category_id": 105,
"type_id": 104,
"sub_type_id": 100,
"head": "expense",
"category": "duties and taxes",
"type": "state goods and service tax (SGST)"
},
"intra goods and service tax (igst)": {
"id": 452,
"head_id": "104",
"category_id": 105,
"type_id": 105,
"sub_type_id": 100,
"head": "expense",
"category": "duties and taxes",
"type": "intra goods and service tax (IGST)"
},
"union tertories goods and service tax (utgst)": {
"id": 453,
"head_id": "104",
"category_id": 105,
"type_id": 106,
"sub_type_id": 100,
"head": "expense",
"category": "duties and taxes",
"type": "union tertories goods and service tax (UTGST)"
},
"other duty tax and css": {
"id": 454,
"head_id": "104",
"category_id": 105,
"type_id": 107,
"sub_type_id": 100,
"head": "expense",
"category": "duties and taxes",
"type": "other duty tax and css"
}
}
},
"exceptional items": {
"data": {
"exceptional items": {
"id": 455,
"head_id": "104",
"category_id": 106,
"type_id": 100,
"sub_type_id": 100,
"head": "expense",
"category": "exceptional items",
"type": "exceptional items",
"debit": "0",
"credit": "200",
"calculated": -200
}
},
"debit": "0",
"credit": "200",
"calculated": -200
},
"extraordinary items": {
"data": {
"extraordinary items": {
"id": 456,
"head_id": "104",
"category_id": 107,
"type_id": 100,
"sub_type_id": 100,
"head": "expense",
"category": "extraordinary items",
"type": "extraordinary items",
"debit": "234",
"credit": "0",
"calculated": 234
}
},
"debit": "234",
"credit": "0",
"calculated": 234
},
"current tax expense for current year": {
"data": {
"current tax expense for current year": {
"id": 457,
"head_id": "104",
"category_id": 108,
"type_id": 100,
"sub_type_id": 100,
"head": "expense",
"category": "current tax expense for current year",
"type": "current tax expense for current year"
}
}
},
"deferred tax expense": {
"data": {
"deferred tax expense": {
"id": 471,
"head_id": "104",
"category_id": 110,
"type_id": 100,
"sub_type_id": 100,
"head": "expense",
"category": "deferred tax expense",
"type": "deferred tax expense",
"debit": 679,
"calculated": 679
}
},
"debit": 679,
"calculated": 679
},
"changes in inventories": {
"data": {
"inventories at the end of the year - finished goods": {
"id": 477,
"head_id": "104",
"category_id": 109,
"type_id": 100,
"sub_type_id": 100,
"head": "expense",
"category": "changes in inventories",
"type": "inventories at the end of the year - finished goods"
},
"inventories at the end of the year - work in progress": {
"id": 476,
"head_id": "104",
"category_id": 109,
"type_id": 101,
"sub_type_id": 100,
"head": "expense",
"category": "changes in inventories",
"type": "inventories at the end of the year - work in progress"
},
"inventories at the end of the year - stocks in trade": {
"id": 475,
"head_id": "104",
"category_id": 109,
"type_id": 102,
"sub_type_id": 100,
"head": "expense",
"category": "changes in inventories",
"type": "inventories at the end of the year - stocks in trade",
"debit": "0",
"credit": "567",
"calculated": -567
},
"inventories at the beginning of the year - finished goods": {
"id": 474,
"head_id": "104",
"category_id": 109,
"type_id": 103,
"sub_type_id": 100,
"head": "expense",
"category": "changes in inventories",
"type": "inventories at the beginning of the year - finished goods"
},
"inventories at the beginning of the year - work in progress": {
"id": 473,
"head_id": "104",
"category_id": 109,
"type_id": 104,
"sub_type_id": 100,
"head": "expense",
"category": "changes in inventories",
"type": "inventories at the beginning of the year - work in progress"
},
"inventories at the beginning of the year - stocks in trade": {
"id": 472,
"head_id": "104",
"category_id": 109,
"type_id": 105,
"sub_type_id": 100,
"head": "expense",
"category": "changes in inventories",
"type": "inventories at the beginning of the year - stocks in trade",
"debit": 2000,
"calculated": 2000
}
},
"debit": 2000,
"credit": 567,
"calculated": 1433
},
"depreciation comp act": {
"data": {
"depreciation comp act": {
"head_id": 104,
"category_id": 100,
"type_id": 100,
"sub_type_id": 100,
"head": "expense",
"category": "depreciation comp act",
"type": "depreciation comp act",
"debit": 1359,
"calculated": 1359
}
},
"debit": 1359,
"calculated": 1359
}
},
"total": 971262
}
},
"category_group": {
"purchase of traded goods": {
"debit": 160855,
"credit": 14145,
"calculated": 146710,
"category": "purchase of traded goods",
"head": "expense"
},
"short-term loan and advances": {
"debit": 5830,
"credit": 123,
"calculated": 5707,
"category": "short-term loan and advances",
"head": "assets"
},
"other expenses": {
"debit": 22199,
"credit": 2636,
"calculated": 19563,
"category": "other expenses",
"head": "expense"
},
"other current liabilities": {
"debit": 1668,
"credit": 806277,
"calculated": 804609,
"category": "other current liabilities",
"head": "liability"
},
"trade payables": {
"debit": 54815,
"calculated": -54815,
"category": "trade payables",
"head": "liability"
},
"finance cost": {
"debit": 2000,
"calculated": 2000,
"category": "finance cost",
"head": "expense"
},
"changes in inventories": {
"debit": 2000,
"credit": 567,
"calculated": 1433,
"category": "changes in inventories",
"head": "expense"
},
"employee benefits expenses": {
"debit": 799485,
"credit": 1,
"calculated": 799484,
"category": "employee benefits expenses",
"head": "expense"
},
"short-term provisions": {
"credit": 166003,
"calculated": 166003,
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"head": "liability"
},
"cash and cash equivalents": {
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"credit": 286004,
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"category": "cash and cash equivalents",
"head": "assets"
},
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"head": "assets"
},
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},
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},
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},
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},
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},
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},
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},
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},
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},
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},
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},
"extraordinary items": {
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},
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},
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},
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},
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},
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},
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},
"balances with government authorities - gst cess credit receivables": {
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},
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}
},
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},
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},
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},
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},
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},
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},
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},
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},
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},
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},
"ledgers_details": {
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"business_name": "new name",
"entity": "Proprietorship",
"email": "testervino54@gmail.com",
"mobile": "7358103647",
"gid": 2018183383,
"pan": "ABCPY9668B",
"address1": "2nd. Floor, CB-152,",
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"state": "DELHI",
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},
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}