Balance sheet, Schedule III Division I
The presentation format for every company that is not on Ind AS. It is a format, not a suggestion: the line items, their order and the disclosures are prescribed.
- 2 pages
- 78
- Word and PDF
- 14 September 2026
What it covers
- 1Balance sheet, Schedule III Division Ifor a company applying AS
Read the opening
The first part of the format, as it downloads. Blanks are highlighted.
[NAME OF THE COMPANY]
CIN: [Company's CIN]
Balance Sheet as at [31 March 20XX]
(All amounts in [₹ in lakhs] unless otherwise stated)
Particulars | Note | As at [31.03.20X2] | As at [31.03.20X1] |
|---|---|---|---|
I. EQUITY AND LIABILITIES | |||
1. Shareholders' funds | |||
(a) Share capital | 2 | [__] | [__] |
(b) Reserves and surplus | 3 | [__] | [__] |
(c) Money received against share warrants | [__] | [__] | |
2. Share application money pending allotment | [__] | [__] | |
3. Non-current liabilities | |||
(a) Long-term borrowings | 4 | [__] | [__] |
(b) Deferred tax liabilities (net) | 5 | [__] | [__] |
(c) Other long-term liabilities | 6 | [__] | [__] |
(d) Long-term provisions | 7 | [__] | [__] |
4. Current liabilities | |||
(a) Short-term borrowings | 8 | [__] | [__] |
(b) Trade payables | 9 | ||
(i) total outstanding dues of micro and small enterprises | [__] | [__] | |
(ii) total outstanding dues of creditors other than micro and small enterprises | [__] | [__] | |
(c) Other current liabilities | 10 | [__] | [__] |
(d) Short-term provisions | 11 | [__] | [__] |
TOTAL | [__] | [__] | |
II. ASSETS | |||
1. Non-current assets | |||
(a) Property, plant and equipment and intangible assets | 12 | ||
(i) Property, plant and equipment | [__] | [__] | |
(ii) Capital work-in-progress | [__] | [__] | |
(iii) Intangible assets | [__] | [__] | |
(iv) Intangible assets under development | [__] | [__] | |
(b) Non-current investments | 13 | [__] | [__] |
(c) Deferred tax assets (net) | 5 | [__] | [__] |
(d) Long-term loans and advances | 14 | [__] | [__] |
(e) Other non-current assets | 15 | [__] | [__] |
2. Current assets | |||
(a) Current investments | 16 | [__] | [__] |
(b) Inventories | 17 | [__] | [__] |
(c) Trade receivables | 18 | [__] | [__] |
(d) Cash and cash equivalents | 19 | [__] | [__] |
(e) Short-term loans and advances | 20 | [__] | [__] |
(f) Other current assets | 21 | [__] | [__] |
TOTAL | [__] | [__] |