For computation and reconciliation assistance only; not a substitute for formal statutory audit or legal tax advice. Schedule III does not prescribe every formula. These follow common practice and the ICAI Guidance Note; state the formula you use in the notes, and keep it the same each year.
Use one unit throughout (₹ lakh or ₹ crore). The "year before" column is only used to average last year's balances; if blank, closing balances are used. Everything runs in your browser. Nothing you type or open is uploaded, saved or sent.
| Line item | This year | Last year | Year before |
|---|---|---|---|
| Statement of profit and loss | |||
| Revenue from operations | – | ||
| Credit sales (leave blank to use revenue) | – | ||
| Cost of goods sold (leave blank to use revenue) | – | ||
| Credit purchases | – | ||
| Profit before tax | – | ||
| Profit after tax | – | ||
| Preference dividend | – | ||
| Depreciation and amortisation | – | ||
| Finance costs | – | ||
| Income from investments | – | ||
| Cash flow items | |||
| Principal repaid on long-term borrowings | – | ||
| Lease payments (principal) | – | ||
| Balance sheet (closing) | |||
| Current assets | |||
| Current liabilities | |||
| Inventories | |||
| Trade receivables | |||
| Trade payables | |||
| Total borrowings | |||
| Total equity | |||
| Intangible assets | |||
| Deferred tax liability | |||
| Investments | |||
Since the amendment of 24 March 2021, Division II of Schedule III asks companies to disclose these ratios with the numerator and denominator, the change against the previous year and an explanation for any change of more than 25%. The Excel version, with three years and a trend chart, is the financial ratio analyser (O).
Last reviewed 25 October 2026. Spotted an error? Tell us and we will correct it.