Home Industries Public Sector Undertakings Profit/Loss of Public Sector Enterprises
Sample Data Format
 Aggregated Profit and Loss Account of Central Public Sector Enterprises (CPSEs) in India
(2010-2011 to 2012-2013, 2015-2016 and 2016-2017) 
 (Rs. in Lakh) 
 Particulars  2010-2011  2011-2012  2012-2013  2015-2016*  2016-2017* 
 (I) Revenue from Operations (Gross)           
 i. Sale of Products           
 ii. Sale of Services           
 iii. Other Operating Income           
 Total (i+ii+iii)           
 Less : Excise Duty           
 Revenue from Operations (Net)           
 (II) Other Income           
 (III) Total Revenue (I+II)           
 (IV) Expenditure on:           
 (a) Cost of Materials Consumed           
 (b) Purchase of Stock-in-trade           
 (c) Changes in Inventories           
 of Finished Goods, work-in- 
 progress and Stock in Trade 
 (d) Stores & Spares           
 (e) Power & Fuel           
 (f) Salary, Wages & Benefits/           
 Employees Expense 
 (g) Other Operating/           
 Direct/Manufacturing  
 Expenses 
 (h) Rent, Royalty & Cess           
 (i) Loss on sale of Assets/Investments           
 (j) Other Expenses           
 Total Expenditure {IV (a to j)}           
 (V) Profit Before Depreciation,           
 & Impairment, Finance Charges / 
 Interest, Exceptional & Extraordinary 
 Items & Taxes (PBDIEET) (III-IV) 
 (VI) Depreciation, Depletion & Amortisation           
 (VII) Impairment           
 (VIII) Profit Before Finance Cost/           
 Interest, Exceptional,  
 Extra-Ordinary Items & 
 Taxes (PBIEET) (V-VI-VII) 
 (IX) Finance Cost           
 (a) On Central Government Loans           
 (b) On Foreign Loans           
 (c) Others           
 (d) Less Finance Cost Capitalised           
 (e) Charged to P & L Account (a+b+c+d)           
 (X) Profit Before Exceptional           
 & Extra-Ordinary Items & 
 Tax (PBEET) (VIII-IX) 
 (XI) Exceptional Items           
 (XII) Profit Before Extra-Ordinary           
 Items & Tax (PBET) (X-XI) 
 (XIII) Extra-Ordinary Items           
 (XIV) Profit Before Tax (PBT) (XII-XIII)           
 (Xv) Tax Provisions           
 (XVI) Net Profit/Loss           
 for the Period From 
 Continuing Operations 
 after Tax (XIV-XV) 
 (XVII) Profit/Loss from           
 Discontinuing Operations 
 (XVIII) Tax expenses of           
 Discontinuing Operations 
 (XIX) Profit/Loss from           
 Discontinuing Operations 
 (After Tax) (XVII-XVIII) 
 (XX) Profit/Loss for           
 the Period (XVI+XIX) 
 
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