{"id":135403,"date":"2025-04-12T15:04:00","date_gmt":"2025-04-12T09:34:00","guid":{"rendered":"https:\/\/rajras.in\/?page_id=135403"},"modified":"2025-07-20T17:02:01","modified_gmt":"2025-07-20T11:32:01","slug":"financial-statement","status":"publish","type":"page","link":"https:\/\/rajras.in\/hi\/ras\/mains\/paper-1\/account-auditing\/financial-statement\/","title":{"rendered":"\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923"},"content":{"rendered":"\n<p><strong>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923<\/strong> \u0905\u0927\u094d\u092f\u093e\u092f <strong><a href=\"https:\/\/rajras.in\/hi\/ras\/mains\/paper-1\/account-auditing\/\">\u0932\u0947\u0916\u093e\u0902\u0915\u0928 &amp; \u0905\u0902\u0915\u0947\u0915\u094d\u0937\u0923<\/a><\/strong> \u0935\u093f\u0937\u092f \u0915\u093e \u090f\u0915 \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u092d\u093e\u0917 \u0939\u0948, \u091c\u093f\u0938\u092e\u0947\u0902 \u0915\u093f\u0938\u0940 \u0938\u0902\u0938\u094d\u0925\u093e \u0915\u0940 \u0906\u0930\u094d\u0925\u093f\u0915 \u0938\u094d\u0925\u093f\u0924\u093f \u0914\u0930 \u092a\u094d\u0930\u0926\u0930\u094d\u0936\u0928 \u0915\u094b \u0938\u0902\u0915\u094d\u0937\u0947\u092a \u092e\u0947\u0902 \u092a\u094d\u0930\u0938\u094d\u0924\u0941\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0907\u0938 \u0905\u0927\u094d\u092f\u093e\u092f \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u0939\u092e \u092f\u0939 \u0938\u092e\u091d\u0924\u0947 \u0939\u0948\u0902 \u0915\u093f \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0915\u0948\u0938\u0947 \u0924\u0948\u092f\u093e\u0930 \u0915\u093f\u090f \u091c\u093e\u0924\u0947 \u0939\u0948\u0902, \u0909\u0928\u0915\u0940 \u0935\u094d\u092f\u093e\u0916\u094d\u092f\u093e \u0915\u0948\u0938\u0947 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948, \u0914\u0930 \u0935\u0947 \u0928\u093f\u0930\u094d\u0923\u092f-\u0928\u093f\u0930\u094d\u092e\u093e\u0923 \u092e\u0947\u0902 \u0915\u0948\u0938\u0947 \u0938\u0939\u093e\u092f\u0915 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902\u0964<\/p>\n\n\n<style>.kb-table-of-content-nav.kb-table-of-content-id135403_3e6b4f-26 .kb-table-of-content-wrap{padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-sm, 1.5rem);background-color:var(--ast-global-color-6);border-top:1px solid transparent;border-right:1px solid transparent;border-bottom:1px solid transparent;border-left:1px solid transparent;border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;}.kb-table-of-content-nav.kb-table-of-content-id135403_3e6b4f-26 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.kb-toggle-icon-style-arrowcircle .kb-table-of-contents-icon-trigger:before, .kb-table-of-content-nav.kb-table-of-content-id135403_3e6b4f-26 .kb-toggle-icon-style-xclosecircle .kb-table-of-contents-icon-trigger:after, .kb-table-of-content-nav.kb-table-of-content-id135403_3e6b4f-26 .kb-toggle-icon-style-xclosecircle .kb-table-of-contents-icon-trigger:before{background-color:var(--ast-global-color-6);}@media all and (max-width: 1024px){.kb-table-of-content-nav.kb-table-of-content-id135403_3e6b4f-26 .kb-table-of-content-wrap{border-top:1px solid transparent;border-right:1px solid transparent;border-bottom:1px solid transparent;border-left:1px solid transparent;}}@media all and (max-width: 767px){.kb-table-of-content-nav.kb-table-of-content-id135403_3e6b4f-26 .kb-table-of-content-wrap{border-top:1px solid transparent;border-right:1px solid transparent;border-bottom:1px solid transparent;border-left:1px solid transparent;}}<\/style>\n\n\n<h2 class=\"wp-block-heading has-text-align-center has-luminous-vivid-orange-color has-text-color has-background has-link-color wp-elements-1a40ad53c3a3629ab256d281f46824d6\" style=\"border-radius:10px;background-color:#fcb90059;padding-top:6px;padding-right:6px;padding-bottom:6px;padding-left:6px\">\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923<\/h2>\n\n\n\n<p>\u0939\u0930 \u0935\u094d\u092f\u0935\u0938\u093e\u092f\u0940 \u0926\u094b \u092e\u0941\u0916\u094d\u092f \u0924\u0925\u094d\u092f\u094b\u0902 \u0915\u094b \u091c\u093e\u0928\u0928\u0947 \u092e\u0947\u0902 \u0930\u0941\u091a\u093f \u0930\u0916\u0924\u093e \u0939\u0948:&nbsp;<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u0915\u094d\u092f\u093e \u0909\u0938\u0928\u0947 \u0932\u093e\u092d \u0915\u092e\u093e\u092f\u093e \u0939\u0948 \u092f\u093e \u0939\u093e\u0928\u093f \u0909\u0920\u093e\u0908 \u0939\u0948?&nbsp;<\/li>\n\n\n\n<li>\u0909\u0938\u0915\u0940 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0938\u094d\u0925\u093f\u0924\u093f \u0915\u094d\u092f\u093e \u0939\u0948?<\/li>\n<\/ol>\n\n\n\n<p>\u0907\u0928 \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f\u094b\u0902 \u0915\u0940 \u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0932\u093f\u090f, \u0935\u094d\u092f\u0935\u0938\u093e\u092f\u0940 \u0905\u092a\u0928\u0947 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0947 \u0932\u093f\u090f \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 (Financial Statements) \u0924\u0948\u092f\u093e\u0930 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 (Financial Statement)<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0935\u0947 \u092e\u094c\u0932\u093f\u0915 \u0914\u0930 \u0914\u092a\u091a\u093e\u0930\u093f\u0915 \u0935\u093e\u0930\u094d\u0937\u093f\u0915 \u0930\u093f\u092a\u094b\u0930\u094d\u091f\u0947\u0902 \u0939\u094b\u0924\u0940 \u0939\u0948\u0902, \u091c\u094b \u0932\u0947\u0916\u093e \u0905\u0935\u0927\u093f \u0915\u0947 \u0905\u0902\u0924 \u092e\u0947\u0902 \u0924\u0948\u092f\u093e\u0930 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0902\u0964 \u0907\u0928\u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u0915\u0949\u0930\u094d\u092a\u094b\u0930\u0947\u091f \u092a\u094d\u0930\u092c\u0902\u0927\u0928 \u0905\u092a\u0928\u0947 \u092e\u093e\u0932\u093f\u0915\u094b\u0902 \u0914\u0930 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u092c\u093e\u0939\u0930\u0940 \u092a\u0915\u094d\u0937\u094b\u0902 (\u0928\u093f\u0935\u0947\u0936\u0915, \u0915\u0930 \u092a\u094d\u0930\u093e\u0927\u093f\u0915\u0930\u0923, \u0938\u0930\u0915\u093e\u0930, \u0915\u0930\u094d\u092e\u091a\u093e\u0930\u0940 \u0906\u0926\u093f) \u0915\u094b \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0935\u0947 <strong>\u092e\u0942\u0932\u092d\u0942\u0924 \u0914\u0930 \u0914\u092a\u091a\u093e\u0930\u093f\u0915 \u0935\u093e\u0930\u094d\u0937\u093f\u0915 \u0930\u093f\u092a\u094b\u0930\u094d\u091f\u0947\u0902<\/strong> \u0939\u094b\u0924\u0940 \u0939\u0948\u0902, \u091c\u094b <strong>\u0932\u0947\u0916\u093e \u0905\u0935\u0927\u093f \u0915\u0947 \u0905\u0902\u0924 \u092e\u0947\u0902 \u0924\u0948\u092f\u093e\u0930<\/strong> \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0902\u0964 \u0907\u0928\u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 <strong>\u0915\u0949\u0930\u094d\u092a\u094b\u0930\u0947\u091f \u092a\u094d\u0930\u092c\u0902\u0927\u0928<\/strong> \u0905\u092a\u0928\u0947 <strong>\u092e\u093e\u0932\u093f\u0915\u094b\u0902 \u0914\u0930 \u0905\u0928\u094d\u092f \u092c\u093e\u0939\u0930\u0940 \u092a\u0915\u094d\u0937\u094b\u0902<\/strong> (\u091c\u0948\u0938\u0947 \u0928\u093f\u0935\u0947\u0936\u0915, \u0915\u0930 \u092a\u094d\u0930\u093e\u0927\u093f\u0915\u0930\u0923, \u0938\u0930\u0915\u093e\u0930, \u0915\u0930\u094d\u092e\u091a\u093e\u0930\u0940 \u0906\u0926\u093f) \u0915\u094b \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0938\u0902\u092a\u094d\u0930\u0947\u0937\u093f\u0924 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u092e\u0947\u0902 \u0936\u093e\u092e\u093f\u0932 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902:\n<ul class=\"wp-block-list\">\n<li><strong>\u0906\u092f \u0935\u093f\u0935\u0930\u0923 (Income Statement)<\/strong> \u2013 \u091c\u093f\u0938\u092e\u0947\u0902 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0916\u093e\u0924\u093e \u0914\u0930 \u0932\u093e\u092d-\u0939\u093e\u0928\u093f \u0916\u093e\u0924\u093e \u0936\u093e\u092e\u093f\u0932 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902\u0964<\/li>\n\n\n\n<li><strong>\u0938\u094d\u0925\u093f\u0924\u093f \u0935\u093f\u0935\u0930\u0923 (Position Statement)<\/strong> \u2013 \u091c\u093f\u0938\u0947 \u092c\u0948\u0932\u0947\u0902\u0938 \u0936\u0940\u091f (Balance Sheet) \u0915\u0939\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li><strong>\u0928\u0915\u0926\u0940 \u092a\u094d\u0930\u0935\u093e\u0939 \u0935\u093f\u0935\u0930\u0923 (Cash Flow Statement)<\/strong> \u2013 \u091c\u094b \u0928\u0915\u0926\u0940 \u0915\u0947 \u0906\u0917\u092e\u0928 \u0914\u0930 \u0928\u093f\u0930\u094d\u0917\u092e\u0928 \u0915\u094b \u0926\u0930\u094d\u0936\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0915\u0947 \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f (Objective)<\/strong><\/h4>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923\u094b\u0902 \u0915\u093e <strong>\u092e\u0941\u0916\u094d\u092f \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f<\/strong> <strong>\u0909\u092a\u092f\u094b\u0917\u0915\u0930\u094d\u0924\u093e\u0913\u0902 \u0915\u094b \u0909\u0928\u0915\u0947 \u0928\u093f\u0930\u094d\u0923\u092f \u0932\u0947\u0928\u0947 \u092e\u0947\u0902 \u0938\u0939\u093e\u092f\u0924\u093e \u0915\u0930\u0928\u093e<\/strong> \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0928\u093f\u0935\u0947\u0936\u0915\u094b\u0902 \u0914\u0930 \u0905\u0928\u094d\u092f \u092c\u093e\u0939\u0930\u0940 \u092a\u0915\u094d\u0937\u094b\u0902 \u0915\u094b \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0947 \u0906\u0930\u094d\u0925\u093f\u0915 \u0938\u0902\u0938\u093e\u0927\u0928\u094b\u0902 \u0914\u0930 \u0926\u093e\u092f\u093f\u0924\u094d\u0935\u094b\u0902 \u0915\u0940 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0928\u093e\u0964<\/li>\n\n\n\n<li>\u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0940 \u0906\u092f \u0905\u0930\u094d\u091c\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0915\u094d\u0937\u092e\u0924\u093e \u0915\u0940 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0926\u0947\u0928\u093e\u0964<\/li>\n\n\n\n<li>\u0928\u0915\u0926\u0940 \u092a\u094d\u0930\u0935\u093e\u0939 (Cash Flows) \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0928\u093e\u0964<\/li>\n\n\n\n<li>\u092a\u094d\u0930\u092c\u0902\u0927\u0928 \u0915\u0940 \u092a\u094d\u0930\u092d\u093e\u0935\u0936\u0940\u0932\u0924\u093e \u0915\u093e \u0906\u0915\u0932\u0928 \u0915\u0930\u0928\u093e\u0964<\/li>\n\n\n\n<li>\u0938\u092e\u093e\u091c \u0915\u094b \u092a\u094d\u0930\u092d\u093e\u0935\u093f\u0924 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0940 \u0935\u094d\u092f\u093e\u0935\u0938\u093e\u092f\u093f\u0915 \u0917\u0924\u093f\u0935\u093f\u0927\u093f\u092f\u094b\u0902 \u0915\u0940 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0926\u0947\u0928\u093e\u0964<\/li>\n\n\n\n<li>\u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u0928\u0940\u0924\u093f\u092f\u094b\u0902 (Accounting Policies) \u0915\u093e \u0916\u0941\u0932\u093e\u0938\u093e \u0915\u0930\u0928\u093e\u0964<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923\u094b\u0902 \u0915\u0947 \u092a\u094d\u0930\u0915\u093e\u0930 (Types of Financial Statements)<\/strong><\/h3>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u0906\u092f \u0935\u093f\u0935\u0930\u0923 (Income Statement)<\/strong><\/h4>\n\n\n\n<p>\u092f\u0939 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0940 \u0906\u092f \u0914\u0930 \u0935\u094d\u092f\u092f \u0915\u094b \u0926\u0930\u094d\u0936\u093e\u0924\u093e \u0939\u0948 \u0914\u0930 \u0907\u0938\u0947 \u0926\u094b \u092d\u093e\u0917\u094b\u0902 \u092e\u0947\u0902 \u0935\u093f\u092d\u093e\u091c\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0916\u093e\u0924\u093e (Trading Account)<\/strong>: \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u0915 \u0917\u0924\u093f\u0935\u093f\u0927\u093f\u092f\u094b\u0902 (\u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u092c\u093f\u0915\u094d\u0930\u0940 \u0914\u0930 \u0916\u0930\u0940\u0926) \u0915\u094b \u0926\u0930\u094d\u091c \u0915\u0930\u0924\u093e \u0939\u0948\u0964 \u092f\u0939 \u0938\u0915\u0932 \u0932\u093e\u092d \u092f\u093e \u0938\u0915\u0932 \u0939\u093e\u0928\u093f \u0915\u0940 \u0917\u0923\u0928\u093e \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0938\u0939\u093e\u092f\u0924\u093e \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li><strong>\u0932\u093e\u092d-\u0939\u093e\u0928\u093f \u0916\u093e\u0924\u093e (Profit &amp; Loss Account)<\/strong>: \u0917\u0948\u0930-\u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u0915 \u0917\u0924\u093f\u0935\u093f\u0927\u093f\u092f\u094b\u0902 \u091c\u0948\u0938\u0947 \u092a\u094d\u0930\u0936\u093e\u0938\u0928\u093f\u0915 \u0935\u094d\u092f\u092f, \u092c\u093f\u0915\u094d\u0930\u0940 \u090f\u0935\u0902 \u0935\u093f\u0924\u0930\u0923 \u0935\u094d\u092f\u092f, \u092e\u0942\u0932\u094d\u092f\u0939\u094d\u0930\u093e\u0938 (Depreciation), \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u094d\u092f\u092f \u0914\u0930 \u0906\u092f (\u091c\u0948\u0938\u0947 \u092c\u094d\u092f\u093e\u091c, \u0915\u092e\u0940\u0936\u0928, \u091b\u0942\u091f \u092a\u094d\u0930\u093e\u092a\u094d\u0924) \u0915\u094b \u0926\u0930\u094d\u091c \u0915\u0930\u0924\u093e \u0939\u0948\u0964 \u0936\u0941\u0926\u094d\u0927 \u0932\u093e\u092d \u092f\u093e \u0936\u0941\u0926\u094d\u0927 \u0939\u093e\u0928\u093f \u0915\u093e \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u0923 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li><strong>\u0938\u0902\u092f\u0941\u0915\u094d\u0924 \u0930\u0942\u092a (Combined Form)<\/strong>: \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0916\u093e\u0924\u093e + \u0932\u093e\u092d-\u0939\u093e\u0928\u093f \u0916\u093e\u0924\u093e \u092e\u093f\u0932\u0915\u0930 \u0906\u092f \u0935\u093f\u0935\u0930\u0923 \u092c\u0928\u093e\u0924\u0947 \u0939\u0948\u0902\u0964<\/li>\n<\/ol>\n\n\n\n<figure class=\"wp-block-image aligncenter size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"529\" src=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image33-1024x529.png\" alt=\"Financial Statement\" class=\"wp-image-135107\" style=\"width:625px;height:auto\" srcset=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image33-1024x529.png 1024w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image33-600x310.png 600w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image33-300x155.png 300w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image33-768x397.png 768w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image33.png 1150w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u0938\u094d\u0925\u093f\u0924\u093f \u0935\u093f\u0935\u0930\u0923 (Position Statement) \u2013 \u092c\u0948\u0932\u0947\u0902\u0938 \u0936\u0940\u091f&nbsp;<\/strong><\/h4>\n\n\n\n<p>\u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0940 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0938\u094d\u0925\u093f\u0924\u093f \u0915\u094b \u0926\u0930\u094d\u0936\u093e\u0924\u093e \u0939\u0948\u0964 \u0907\u0938\u092e\u0947\u0902 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0926\u094d\u0935\u093e\u0930\u093e \u0938\u094d\u0935\u093e\u092e\u093f\u0924\u094d\u0935 \u0935\u093e\u0932\u0940 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0901 (Assets) \u0914\u0930 \u0907\u0928 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u092a\u0930 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u092a\u0915\u094d\u0937\u094b\u0902 \u0915\u0947 \u0926\u093e\u0935\u0947 (Liabilities) \u0936\u093e\u092e\u093f\u0932 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902\u0964 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0938\u094d\u0925\u093f\u0924\u093f \u0915\u094b \u0926\u093f\u0916\u093e\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0924\u0948\u092f\u093e\u0930 \u0915\u093f\u090f \u0917\u090f \u0935\u093f\u0935\u0930\u0923 \u0915\u094b \u092c\u0948\u0932\u0947\u0902\u0938 \u0936\u0940\u091f \u0915\u0939\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"783\" src=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image13-2-1024x783.png\" alt=\"\" class=\"wp-image-135410\" style=\"width:620px;height:auto\" srcset=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image13-2-1024x783.png 1024w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image13-2-600x459.png 600w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image13-2-300x229.png 300w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image13-2-768x587.png 768w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image13-2-1536x1174.png 1536w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image13-2.png 1538w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u0924\u0932\u092a\u091f\/\u091f\u094d\u0930\u093e\u092f\u0932 \u092c\u0948\u0932\u0947\u0902\u0938 (Trial Balance)<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0932\u0947\u0916\u093e\u0915\u093e\u0930 \u092f\u0939 \u0938\u0941\u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0915\u0930\u0928\u093e \u091a\u093e\u0939\u0924\u093e \u0939\u0948 \u0915\u093f \u0924\u0948\u092f\u093e\u0930 \u0915\u093f\u090f \u0917\u090f \u0932\u0947\u091c\u093c\u0930 \u0916\u093e\u0924\u0947 \u0930\u093e\u0936\u093f, \u092a\u0915\u094d\u0937 (\u0921\u0947\u092c\u093f\u091f\/\u0915\u094d\u0930\u0947\u0921\u093f\u091f) \u0914\u0930 \u0936\u0947\u0937 \u0930\u093e\u0936\u093f (Balance) \u0915\u0947 \u0938\u0902\u0926\u0930\u094d\u092d \u092e\u0947\u0902 \u0938\u0939\u0940 \u0939\u0948\u0902 \u092f\u093e \u0928\u0939\u0940\u0902\u0964&nbsp;<\/li>\n\n\n\n<li>\u0932\u0947\u091c\u093c\u0930 \u092e\u0947\u0902 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f\u092f\u094b\u0902 \u0915\u0940 \u0938\u091f\u0940\u0915\u0924\u093e \u0915\u0940 \u091c\u093e\u0901\u091a \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u0935\u093f\u0935\u0930\u0923 \u0924\u0948\u092f\u093e\u0930 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u091c\u093f\u0938\u0947 \u091f\u094d\u0930\u093e\u092f\u0932 \u092c\u0948\u0932\u0947\u0902\u0938 \u0915\u0939\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092f\u0939 \u092a\u0941\u0937\u094d\u091f\u093f \u0915\u0930\u0924\u093e \u0939\u0948 \u0915\u093f \u0915\u0941\u0932 \u0921\u0947\u092c\u093f\u091f = \u0915\u0941\u0932 \u0915\u094d\u0930\u0947\u0921\u093f\u091f\u0964<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image aligncenter size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"421\" src=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image7-2-1024x421.png\" alt=\"Financial Statement\" class=\"wp-image-135113\" style=\"width:620px;height:auto\" srcset=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image7-2-1024x421.png 1024w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image7-2-600x247.png 600w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image7-2-300x123.png 300w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image7-2-768x316.png 768w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image7-2.png 1026w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u0909\u091a\u0928\u094d\u0924 \u0916\u093e\u0924\u093e\/\u0938\u0938\u094d\u092a\u0947\u0902\u0938 \u0916\u093e\u0924\u093e (Suspense A\/c)<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0915\u0908 \u092c\u093e\u0930 \u091f\u094d\u0930\u093e\u092f\u0932 \u092c\u0948\u0932\u0947\u0902\u0938 \u0938\u0902\u0924\u0941\u0932\u093f\u0924 \u0928\u0939\u0940\u0902 \u0939\u094b\u0924\u093e (\u092f\u093e\u0928\u093f \u0921\u0947\u092c\u093f\u091f \u0914\u0930 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0941\u0932 \u092e\u093f\u0932\u093e\u0928 \u0928\u0939\u0940\u0902 \u0915\u0930\u0924\u0947)\u0964 \u0907\u0938 \u0938\u094d\u0925\u093f\u0924\u093f \u092e\u0947\u0902, \u0938\u0938\u094d\u092a\u0947\u0902\u0938 \u0916\u093e\u0924\u093e \u0916\u094b\u0932\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u0914\u0930 \u0905\u0902\u0924\u0930 \u0915\u0940 \u0930\u093e\u0936\u093f \u0907\u0938 \u0916\u093e\u0924\u0947 \u092e\u0947\u0902 \u0905\u0938\u094d\u0925\u093e\u092f\u0940 \u0930\u0942\u092a \u0938\u0947 \u0926\u0930\u094d\u091c \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u091c\u092c \u0924\u0915 \u0924\u094d\u0930\u0941\u091f\u093f\u092f\u094b\u0902 \u0915\u0940 \u092a\u0939\u091a\u093e\u0928 \u0914\u0930 \u0938\u0941\u0927\u093e\u0930 \u0928\u0939\u0940\u0902 \u0939\u094b \u091c\u093e\u0924\u0940, \u0924\u092c \u0924\u0915 \u0907\u0938 \u0916\u093e\u0924\u0947 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923\u094b\u0902 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0914\u0930 \u092e\u0939\u0924\u094d\u0935&nbsp;<\/strong><\/h4>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0936\u0947\u092f\u0930\u0927\u093e\u0930\u0915\u094b\u0902 \u0915\u094b \u092a\u094d\u0930\u092c\u0902\u0927\u0928 \u0915\u0947 \u092a\u094d\u0930\u0926\u0930\u094d\u0936\u0928 \u0915\u0940 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964<\/li>\n\n\n\n<li>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0914\u0926\u094d\u092f\u094b\u0917\u093f\u0915, \u0915\u0930\u093e\u0927\u093e\u0928, \u0914\u0930 \u0905\u0928\u094d\u092f \u0906\u0930\u094d\u0925\u093f\u0915 \u0928\u0940\u0924\u093f\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0938\u0930\u0915\u093e\u0930 \u0915\u094b \u0906\u0935\u0936\u094d\u092f\u0915 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964<\/li>\n\n\n\n<li>\u092c\u0948\u0902\u0915 \u0914\u0930 \u0905\u0928\u094d\u092f \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0938\u0902\u0938\u094d\u0925\u093e\u090f\u0901 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0940 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0938\u094d\u0925\u093f\u0924\u093f \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u090b\u0923 \u0926\u0947\u0928\u0947 \u0915\u093e \u0928\u093f\u0930\u094d\u0923\u092f \u0932\u0947\u0924\u0940 \u0939\u0948\u0902\u0964<\/li>\n\n\n\n<li>\u0928\u093f\u0935\u0947\u0936\u0915 \u0926\u0940\u0930\u094d\u0918\u0915\u093e\u0932\u093f\u0915 (Long-Term) \u0914\u0930 \u0905\u0932\u094d\u092a\u0915\u093e\u0932\u093f\u0915 (Short-Term) \u0938\u0949\u0932\u094d\u0935\u0947\u0902\u0938\u0940 \u0924\u0925\u093e \u0932\u093e\u092d\u092a\u094d\u0930\u0926\u0924\u093e (Profitability) \u0915\u093e \u092e\u0942\u0932\u094d\u092f\u093e\u0902\u0915\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923\u094b\u0902 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964<\/li>\n\n\n\n<li>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923\u094b\u0902 \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u0938\u094d\u091f\u0949\u0915 \u090f\u0915\u094d\u0938\u091a\u0947\u0902\u091c \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0940 \u092a\u093e\u0930\u0926\u0930\u094d\u0936\u093f\u0924\u093e \u0915\u093e \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0930\u0924\u093e \u0939\u0948 \u0914\u0930 \u0928\u093f\u0935\u0947\u0936\u0915\u094b\u0902 \u0915\u0947 \u0939\u093f\u0924\u094b\u0902 \u0915\u0940 \u0930\u0915\u094d\u0937\u093e \u0915\u0947 \u0932\u093f\u090f \u0906\u0935\u0936\u094d\u092f\u0915 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u092e\u093e\u0902\u0917 \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092a\u094d\u0930\u092c\u0902\u0927\u0915\u0940\u092f \u0928\u093f\u0930\u094d\u0923\u092f \u0932\u0947\u0928\u0947 \u092e\u0947\u0902 \u0938\u0939\u093e\u092f\u0915: \u092a\u094d\u0930\u092c\u0902\u0927\u0928 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923\u094b\u0902 \u0915\u093e \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0930\u0915\u0947 \u0935\u094d\u092f\u093e\u0935\u0938\u093e\u092f\u093f\u0915 \u0928\u093f\u0930\u094d\u0923\u092f \u0932\u0947\u0924\u093e \u0939\u0948\u0964 \u092f\u0939 \u0932\u093e\u0917\u0924 \u0928\u093f\u092f\u0902\u0924\u094d\u0930\u0923, \u0928\u093f\u0935\u0947\u0936, \u0914\u0930 \u0935\u093f\u0938\u094d\u0924\u093e\u0930 \u092f\u094b\u091c\u0928\u093e\u0913\u0902 \u092e\u0947\u0902 \u0938\u0939\u093e\u092f\u0915 \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/li>\n<\/ol>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923\u094b\u0902 \u0915\u0940 \u0938\u0940\u092e\u093e\u090f\u0901 (Limitations)<\/strong><\/h4>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0910\u0924\u093f\u0939\u093e\u0938\u093f\u0915 \u0932\u093e\u0917\u0924 \u092a\u0930 \u0906\u0927\u093e\u0930\u093f\u0924 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902 \u0914\u0930 \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u092c\u093e\u091c\u093e\u0930 \u092e\u0942\u0932\u094d\u092f \u0915\u094b \u092a\u094d\u0930\u0924\u093f\u092c\u093f\u0902\u092c\u093f\u0924 \u0928\u0939\u0940\u0902 \u0915\u0930\u0924\u0947\u0964<\/li>\n\n\n\n<li>\u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u0915\u0941\u091b \u092a\u0930\u0902\u092a\u0930\u093e\u0913\u0902 \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u092f\u0926\u093f \u0915\u0902\u092a\u0928\u0940 \u0915\u094b \u092e\u091c\u092c\u0942\u0930\u0928 \u092a\u0930\u093f\u0938\u092e\u093e\u092a\u0928 (Liquidation) \u0915\u0930\u0928\u093e \u092a\u0921\u093c\u0947, \u0924\u094b \u0915\u0941\u091b \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0901 \u0905\u092a\u0928\u0947 \u0928\u093f\u0930\u094d\u0926\u093f\u0937\u094d\u091f \u092e\u0942\u0932\u094d\u092f\u094b\u0902 \u0915\u094b \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0928\u0939\u0940\u0902 \u0915\u0930 \u0938\u0915\u0924\u0940\u0902\u0964<\/li>\n\n\n\n<li>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0930\u093f\u092a\u094b\u0930\u094d\u091f\u094b\u0902 \u092e\u0947\u0902 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u0917\u0924 \u0928\u093f\u0930\u094d\u0923\u092f \u0914\u0930 \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u092a\u0930\u0902\u092a\u0930\u093e\u0913\u0902 \u0915\u0947 \u0915\u093e\u0930\u0923 \u092a\u0942\u0930\u094d\u0935\u093e\u0917\u094d\u0930\u0939 (Bias) \u0939\u094b \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092f\u0947 \u0938\u093e\u0930\u093e\u0902\u0936 \u0921\u0947\u091f\u093e (Summary Data) \u092a\u094d\u0930\u0938\u094d\u0924\u0941\u0924 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902, \u0932\u0947\u0915\u093f\u0928 \u0928\u093f\u0930\u094d\u0923\u092f \u0932\u0947\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0906\u0935\u0936\u094d\u092f\u0915 \u0935\u093f\u0938\u094d\u0924\u0943\u0924 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u092a\u094d\u0930\u0926\u093e\u0928 \u0928\u0939\u0940\u0902 \u0915\u0930\u0924\u0947\u0964<\/li>\n\n\n\n<li>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u092c\u093e\u091c\u093e\u0930 \u092e\u0947\u0902 \u0939\u094b\u0928\u0947 \u0935\u093e\u0932\u0947 \u0928\u0941\u0915\u0938\u093e\u0928 (Market Losses), \u0905\u0928\u0941\u092c\u0902\u0927 \u0930\u0926\u094d\u0926\u0940\u0915\u0930\u0923 (Contract Cancellations), \u092f\u093e \u0905\u0928\u094d\u092f \u0935\u094d\u092f\u093e\u0935\u0938\u093e\u092f\u093f\u0915 \u091c\u094b\u0916\u093f\u092e\u094b\u0902 \u0915\u094b \u0938\u094d\u092a\u0937\u094d\u091f \u0930\u0942\u092a \u0938\u0947 \u092a\u094d\u0930\u0915\u091f \u0928\u0939\u0940\u0902 \u0915\u0930\u0924\u0947\u0964<\/li>\n\n\n\n<li>\u092f\u0947 \u0915\u0947\u0935\u0932 \u092e\u094c\u0926\u094d\u0930\u093f\u0915 \u0921\u0947\u091f\u093e \u0915\u094b \u0930\u093f\u0915\u0949\u0930\u094d\u0921 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902, \u0932\u0947\u0915\u093f\u0928 \u0915\u093e\u0930\u094d\u092f \u0917\u0941\u0923\u0935\u0924\u094d\u0924\u093e, \u0915\u0930\u094d\u092e\u091a\u093e\u0930\u0940 \u0938\u0902\u092c\u0902\u0927, \u092c\u094d\u0930\u093e\u0902\u0921 \u092e\u0942\u0932\u094d\u092f, \u0914\u0930 \u092c\u093e\u091c\u093e\u0930 \u092a\u094d\u0930\u0924\u093f\u0937\u094d\u0920\u093e \u091c\u0948\u0938\u0947 \u0917\u0941\u0923\u093e\u0924\u094d\u092e\u0915 (Qualitative) \u092a\u0939\u0932\u0941\u0913\u0902 \u0915\u094b \u0928\u091c\u0930\u0905\u0902\u0926\u093e\u091c \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964<\/li>\n\n\n\n<li>\u092f\u0947 \u0915\u093f\u0938\u0940 \u0935\u093f\u0936\u093f\u0937\u094d\u091f \u0938\u092e\u092f \u092a\u0930 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0940 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0938\u094d\u0925\u093f\u0924\u093f \u0926\u093f\u0916\u093e\u0924\u0947 \u0939\u0948\u0902, \u0932\u0947\u0915\u093f\u0928 \u092d\u0935\u093f\u0937\u094d\u092f \u092e\u0947\u0902 \u0939\u094b\u0928\u0947 \u0935\u093e\u0932\u0947 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928\u094b\u0902 \u0915\u0940 \u092d\u0935\u093f\u0937\u094d\u092f\u0935\u093e\u0923\u0940 \u0928\u0939\u0940\u0902 \u0915\u0930 \u0938\u0915\u0924\u0947\u0964<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center has-luminous-vivid-orange-color has-text-color has-background has-link-color wp-elements-eb9017436e7f8d1ce09ab0a3c7e2417a\" style=\"border-radius:10px;background-color:#fcb90059;padding-top:6px;padding-right:6px;padding-bottom:6px;padding-left:6px\"><strong>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u0935\u093f\u0917\u0924 \u0935\u0930\u094d\u0937\u094b\u0902 \u092e\u0947\u0902 \u092a\u0942\u091b\u0947 \u0917\u090f \u092a\u094d\u0930\u0936\u094d\u0928<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u0935\u0930\u094d\u0937<\/td><td>\u092a\u094d\u0930\u0936\u094d\u0928<\/td><td>\u0905\u0902\u0915<\/td><\/tr><tr><td>2023<\/td><td>\u0935\u093f\u0924\u094d\u0924\u0940\u092f&nbsp; \u0935\u093f\u0935\u0930\u0923 \u0915\u0947 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0940 \u0915\u094b\u0908 \u092a\u093e\u0901\u091a&nbsp; \u0924\u0915\u0928\u0940\u0915&nbsp; \u0932\u093f\u0916\u093f\u090f\u0964&nbsp;<\/td><td>5M<\/td><\/tr><tr><td>2021<\/td><td>\u092a\u094d\u0930\u0935\u0943\u0924\u093f \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0940 \u0915\u094b\u0908&nbsp; \u0926\u094b \u0935\u093f\u0927\u093f\u092f\u094b\u0902 \u0915\u0947 \u0928\u093e\u092e&nbsp; \u0932\u093f\u0916\u093f\u090f\u0964<\/td><td>2M<\/td><\/tr><tr><td>2018<\/td><td>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u092a\u0924\u094d\u0930\u094b\u0902 \u0915\u0947 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0947 \u0938\u0902\u0926\u0930\u094d\u092d \u092e\u0947\u0902 \u0905\u0928\u0941\u092a\u093e\u0924 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u094d\u200d\u092f\u093e \u0939\u0948<\/td><td>2M<\/td><\/tr><tr><td>2018<\/td><td>\u0915\u094b\u0937 \u092a\u094d\u0930\u0935\u093e\u0939 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0924\u0915\u0928\u0940\u0915 \u0915\u094d\u092f\u093e \u0939\u0948 ?<\/td><td>2M<\/td><\/tr><tr><td>2016<\/td><td>\u0938\u094d\u0925\u093f\u0924\u093f-\u0935\u093f\u0935\u0930\u0923 \u0915\u094d\u092f\u093e \u092a\u094d\u0930\u0915\u091f \u0915\u0930\u0924\u093e \u0939\u0948 ? \u0915\u094b\u0908 \u0926\u094b \u092c\u093f\u0928\u094d\u0926\u0941 \u092c\u0924\u093e\u0907\u092f\u0947\u0964<\/td><td>2M<\/td><\/tr><tr><td>2016 Special<\/td><td>\u0928\u093f\u092e\u094d\u0928 \u0915\u0947 \u092b\u093e\u0930\u094d\u092e\u0942\u0932\u0947 \u0932\u093f\u0916\u093f\u092f\u0947 : (i) \u0936\u094b\u0927-\u0915\u094d\u0937\u092e\u0924\u093e \u0905\u0928\u0941\u092a\u093e\u0924 (ii) \u090b\u0923-\u0938\u092e\u0924\u093e \u0905\u0928\u0941\u092a\u093e\u0924<\/td><td>2M<\/td><\/tr><tr><td>2016 Special<\/td><td>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0947 \u0915\u094b\u0908 \u0926\u094b \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f \u0932\u093f\u0916\u093f\u092f\u0947\u0964<\/td><td>2M<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923\u094b\u0902 \u0915\u093e \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0914\u0930 \u0935\u094d\u092f\u093e\u0916\u094d\u092f\u093e (Interpretation) \u0915\u0930\u0915\u0947 \u0909\u0928\u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u0928\u093f\u0937\u094d\u0915\u0930\u094d\u0937 \u0928\u093f\u0915\u093e\u0932\u0928\u093e \u0914\u0930 \u0928\u093f\u0930\u094d\u0923\u092f \u0932\u0947\u0928\u093e \u0939\u0940 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923\u094b\u0902 \u0915\u093e \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0939\u0932\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092f\u0939 \u0932\u093e\u092d-\u0939\u093e\u0928\u093f \u0935\u093f\u0935\u0930\u0923 \u0914\u0930 \u092c\u0948\u0932\u0947\u0902\u0938 \u0936\u0940\u091f \u0915\u0947 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u092e\u0926\u094b\u0902 \u0915\u0947 \u092c\u0940\u091a \u0938\u093e\u0930\u094d\u0925\u0915 \u0938\u0902\u092c\u0902\u0927 \u0938\u094d\u0925\u093e\u092a\u093f\u0924 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923\u094b\u0902 \u0915\u0947 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e<\/strong><\/h4>\n\n\n\n<p><strong>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923\u094b\u0902 \u0915\u0940 \u0938\u0940\u092e\u093e\u0913\u0902 \u0915\u0947 \u0915\u093e\u0930\u0923 : <\/strong>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u092e\u0941\u0916\u094d\u092f \u0930\u0942\u092a \u0938\u0947 \u0928\u093f\u0930\u094d\u0923\u092f \u0932\u0947\u0928\u0947 \u0915\u0947 \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f \u0938\u0947 \u0924\u0948\u092f\u093e\u0930 \u0915\u093f\u090f \u091c\u093e\u0924\u0947 \u0939\u0948\u0902, \u0932\u0947\u0915\u093f\u0928 \u0915\u0947\u0935\u0932 \u0938\u0942\u091a\u0928\u093e \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0930\u0928\u0947 \u092e\u093e\u0924\u094d\u0930 \u0938\u0947 \u0915\u094b\u0908 \u0928\u093f\u0937\u094d\u0915\u0930\u094d\u0937 \u0928\u0939\u0940\u0902 \u0928\u093f\u0915\u093e\u0932\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u092f\u093e \u0928\u093f\u0930\u094d\u0923\u092f \u0928\u0939\u0940\u0902 \u0932\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e\u0964 \u0907\u0938\u0915\u0947 \u0932\u093f\u090f, \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0924\u0915\u0928\u0940\u0915\u094b\u0902 \u0914\u0930 \u0909\u092a\u0915\u0930\u0923\u094b\u0902 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0915\u0947 \u0909\u092a\u0932\u092c\u094d\u0927 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0915\u093e \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0930\u0928\u093e \u0906\u0935\u0936\u094d\u092f\u0915 \u0939\u0948\u0964 \u0907\u0938\u0932\u093f\u090f, \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923\u094b\u0902 \u0915\u093e \u092a\u094d\u0930\u092d\u093e\u0935\u0940 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0914\u0930 \u0935\u094d\u092f\u093e\u0916\u094d\u092f\u093e \u0906\u0935\u0936\u094d\u092f\u0915 \u0939\u0948\u0964<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 (FSA) \u0915\u0947 \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0932\u093e\u092d\u092a\u094d\u0930\u0926\u0924\u093e \u0914\u0930 \u0905\u0930\u094d\u091c\u0928 \u0915\u094d\u0937\u092e\u0924\u093e \u092e\u093e\u092a\u0928\u093e<\/strong>: \u092f\u0939 \u092a\u0924\u093e \u0932\u0917\u093e\u0928\u093e \u0915\u093f \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u092e\u0947\u0902 \u0928\u093f\u0935\u0947\u0936\u093f\u0924 \u092a\u0942\u0902\u091c\u0940 \u092a\u0930 \u092a\u0930\u094d\u092f\u093e\u092a\u094d\u0924 \u0932\u093e\u092d \u0905\u0930\u094d\u091c\u093f\u0924 \u0939\u094b \u0930\u0939\u093e \u0939\u0948 \u092f\u093e \u0928\u0939\u0940\u0902\u0964<\/li>\n\n\n\n<li><strong>\u0924\u0941\u0932\u0928\u093e\u0924\u094d\u092e\u0915 \u0905\u0927\u094d\u092f\u092f\u0928 :&nbsp;<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>\u0907\u0902\u091f\u094d\u0930\u093e-\u092b\u0930\u094d\u092e (Intra-Firm): <\/strong>\u090f\u0915 \u0939\u0940 \u0915\u0902\u092a\u0928\u0940 \u0915\u0947 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0935\u0930\u094d\u0937\u094b\u0902 \u0915\u0947 \u0932\u093e\u092d\u094b\u0902 \u0915\u0940 \u0924\u0941\u0932\u0928\u093e \u0915\u0930\u0924\u093e \u0939\u0948 (\u091f\u094d\u0930\u0947\u0902\u0921 \u090f\u0928\u093e\u0932\u093f\u0938\u093f\u0938)\u0964<\/li>\n\n\n\n<li><strong>\u0907\u0902\u091f\u0930-\u092b\u0930\u094d\u092e (Inter-Firm)<\/strong>: \u0915\u0902\u092a\u0928\u0940 \u0915\u0947 \u092a\u094d\u0930\u0926\u0930\u094d\u0936\u0928 \u0915\u0940 \u092a\u094d\u0930\u0924\u093f\u0938\u094d\u092a\u0930\u094d\u0927\u093f\u092f\u094b\u0902 \u0915\u0947 \u0938\u093e\u0925 \u0924\u0941\u0932\u0928\u093e \u0915\u0930\u0924\u093e \u0939\u0948 (\u0915\u094d\u0930\u0949\u0938-\u0938\u0947\u0915\u094d\u0936\u0928\u0932 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923)\u0964<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u092a\u094d\u0930\u092c\u0902\u0927\u0928 \u0915\u0940 \u0926\u0915\u094d\u0937\u0924\u093e \u0915\u093e \u092e\u0942\u0932\u094d\u092f\u093e\u0902\u0915\u0928 : <\/strong>\u092f\u0939 \u092e\u0942\u0932\u094d\u092f\u093e\u0902\u0915\u0928 \u0915\u0930\u0928\u093e \u0915\u093f \u092a\u094d\u0930\u092c\u0902\u0927\u0928 \u0915\u093f\u0924\u0928\u0940 \u0915\u0941\u0936\u0932\u0924\u093e \u0938\u0947 \u0938\u0902\u0938\u093e\u0927\u0928\u094b\u0902 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930 \u0930\u0939\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li><strong>\u092a\u094d\u0930\u092c\u0902\u0927\u0928 \u0915\u0947 \u0932\u093f\u090f \u0909\u092a\u092f\u094b\u0917\u093f\u0924\u093e : <\/strong>\u092f\u0939 \u092a\u094d\u0930\u092c\u0902\u0927\u0928 \u0915\u094b \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u0928\u093f\u0930\u094d\u0923\u092f \u0932\u0947\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u0920\u094b\u0938 \u0906\u0927\u093e\u0930 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li><strong>\u0936\u094b\u0927\u0928 \u0915\u094d\u0937\u092e\u0924\u093e \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 (Solvency Analysis) : <\/strong>\u0905\u0932\u094d\u092a\u0915\u093e\u0932\u093f\u0915 \u0914\u0930 \u0926\u0940\u0930\u094d\u0918\u0915\u093e\u0932\u093f\u0915 \u092e\u0947\u0902 \u090b\u0923 \u091a\u0941\u0915\u093e\u0928\u0947 \u0915\u0940 \u092b\u0930\u094d\u092e \u0915\u0940 \u0915\u094d\u0937\u092e\u0924\u093e \u0915\u093e \u0906\u0915\u0932\u0928 \u0915\u0930\u0928\u093e\u0964<\/li>\n\n\n\n<li><strong>\u0935\u093f\u091a\u0932\u0928 \u0915\u0947 \u0915\u093e\u0930\u0923\u094b\u0902 \u0915\u0940 \u092a\u0939\u091a\u093e\u0928 : <\/strong>\u0932\u093e\u092d\u092a\u094d\u0930\u0926\u0924\u093e \u0914\u0930 \u0905\u0928\u094d\u092f \u092a\u094d\u0930\u0935\u0943\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u0938\u0947 \u0935\u093f\u091a\u0932\u0928 \u0915\u0947 \u0915\u093e\u0930\u0923\u094b\u0902 \u0915\u0940 \u092a\u0939\u091a\u093e\u0928 \u0915\u0930\u0928\u093e\u0964\n<ul class=\"wp-block-list\">\n<li><strong>\u0928\u094b\u091f (Note)<\/strong>: \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f \u0914\u0930 \u0932\u093e\u092d \u0938\u092e\u093e\u0928 \u0939\u0948\u0902\u0964<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0940 \u0938\u0940\u092e\u093e\u090f\u0901 (Limitations)<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923\u094b\u0902 \u0915\u0940 \u0938\u0940\u092e\u093e\u090f\u0901: <\/strong>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0939\u092e\u0947\u0936\u093e \u092a\u0942\u0930\u094d\u0923 \u0914\u0930 \u092a\u094d\u0930\u093e\u092e\u093e\u0923\u093f\u0915 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u092a\u094d\u0930\u0926\u093e\u0928 \u0928\u0939\u0940\u0902 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964<\/li>\n\n\n\n<li><strong>\u0935\u093f\u0902\u0921\u094b-\u0921\u094d\u0930\u0947\u0938\u093f\u0902\u0917 (Window-Dressing) \u0938\u0947 \u092a\u094d\u0930\u092d\u093e\u0935\u093f\u0924<\/strong>: \u0915\u0902\u092a\u0928\u093f\u092f\u093e\u0901 \u0905\u092a\u0928\u0940 \u0915\u092e\u091c\u094b\u0930 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0938\u094d\u0925\u093f\u0924\u093f \u091b\u093f\u092a\u093e\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0935\u093f\u0935\u0930\u0923\u094b\u0902 \u092e\u0947\u0902 \u0939\u0947\u0930\u092b\u0947\u0930 \u0915\u0930 \u0938\u0915\u0924\u0940 \u0939\u0948\u0902\u0964 \u0909\u0926\u093e\u0939\u0930\u0923: \u0909\u091a\u094d\u091a \u0932\u093e\u092d \u0926\u093f\u0916\u093e\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0916\u0930\u0940\u0926\u093e\u0930\u0940 \u0915\u0947 \u0930\u093f\u0915\u0949\u0930\u094d\u0921 \u0915\u094b \u0935\u093f\u0932\u0902\u092c\u093f\u0924 \u0915\u0930\u0928\u093e\u0964<\/li>\n\n\n\n<li>\u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0915\u0902\u092a\u0928\u093f\u092f\u093e\u0901 \u0905\u0932\u0917-\u0905\u0932\u0917 \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u0928\u0940\u0924\u093f\u092f\u093e\u0901 \u0905\u092a\u0928\u093e\u0924\u0940 \u0939\u0948\u0902, \u091c\u093f\u0938\u0938\u0947 \u0909\u0928\u0915\u0940 \u0924\u0941\u0932\u0928\u093e \u0905\u0935\u093f\u0936\u094d\u0935\u0938\u0928\u0940\u092f \u0939\u094b \u091c\u093e\u0924\u0940 \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u091a\u0942\u0901\u0915\u093f \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0905\u0924\u0940\u0924 \u0915\u0947 \u0921\u0947\u091f\u093e \u092a\u0930 \u0906\u0927\u093e\u0930\u093f\u0924 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902, \u0935\u0947 \u092d\u0935\u093f\u0937\u094d\u092f \u0915\u0940 \u0938\u091f\u0940\u0915 \u092d\u0935\u093f\u0937\u094d\u092f\u0935\u093e\u0923\u0940 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0938\u0939\u093e\u092f\u0915 \u0928\u0939\u0940\u0902 \u0939\u094b\u0924\u0947\u0964<\/li>\n\n\n\n<li><strong>\u0917\u0941\u0923\u093e\u0924\u094d\u092e\u0915 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0940 \u0915\u092e\u0940<\/strong> : \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0915\u0947\u0935\u0932 \u092e\u094c\u0926\u094d\u0930\u093f\u0915 \u0921\u0947\u091f\u093e \u0915\u094b \u092e\u093e\u092a\u0924\u0947 \u0939\u0948\u0902 \u0914\u0930 \u092a\u094d\u0930\u092c\u0902\u0927\u0928 \u092e\u0947\u0902 \u092c\u0926\u0932\u093e\u0935, \u092a\u094d\u0930\u0924\u093f\u0937\u094d\u0920\u093e, \u0915\u0930\u094d\u092e\u091a\u093e\u0930\u0940-\u0938\u0902\u092c\u0902\u0927, \u0928\u0935\u093e\u091a\u093e\u0930 \u0915\u094d\u0937\u092e\u0924\u093e, \u0917\u094d\u0930\u093e\u0939\u0915 \u0938\u0902\u0924\u0941\u0937\u094d\u091f\u093f \u091c\u0948\u0938\u0940 \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u0917\u0941\u0923\u093e\u0924\u094d\u092e\u0915 \u091c\u093e\u0928\u0915\u093e\u0930\u093f\u092f\u094b\u0902 \u0915\u094b \u092a\u094d\u0930\u0926\u0930\u094d\u0936\u093f\u0924 \u0928\u0939\u0940\u0902 \u0915\u0930\u0924\u0947\u0964<\/li>\n<\/ul>\n\n\n\n<p>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923\u094b\u0902 \u0915\u0947 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0938\u0947 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u092a\u0930\u093f\u0923\u093e\u092e\u094b\u0902 \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u0928\u093f\u0930\u094d\u0923\u092f \u0932\u0947\u0924\u0947 \u0938\u092e\u092f \u0907\u0928 \u0938\u0940\u092e\u093e\u0913\u0902 \u0915\u094b \u0927\u094d\u092f\u093e\u0928 \u092e\u0947\u0902 \u0930\u0916\u0928\u093e \u0906\u0935\u0936\u094d\u092f\u0915 \u0939\u0948\u0964<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923\u094b\u0902 \u0915\u0947 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u092e\u0947\u0902 \u0930\u0941\u091a\u093f \u0930\u0916\u0928\u0947 \u0935\u093e\u0932\u0947 \u092a\u0915\u094d\u0937<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0928\u093f\u0935\u0947\u0936\u0915: <\/strong>\u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0940 \u0906\u092f \u0905\u0930\u094d\u091c\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0915\u094d\u0937\u092e\u0924\u093e \u091c\u093e\u0928\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f, \u091c\u093f\u0938\u0938\u0947 \u0935\u0947 \u0928\u093f\u0935\u0947\u0936 \u0928\u093f\u0930\u094d\u0923\u092f \u0932\u0947 \u0938\u0915\u0947\u0902\u0964<\/li>\n\n\n\n<li><strong>\u092a\u094d\u0930\u092c\u0902\u0927\u0928 : <\/strong>\u092b\u0930\u094d\u092e \u0915\u0947 \u092a\u094d\u0930\u0926\u0930\u094d\u0936\u0928 \u0915\u093e \u0906\u0915\u0932\u0928 \u0915\u0930\u0928\u0947 \u0914\u0930 \u092a\u094d\u0930\u092d\u093e\u0935\u0940 \u0928\u093f\u0930\u094d\u0923\u092f \u0932\u0947\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f\u0964<\/li>\n\n\n\n<li><strong>\u091f\u094d\u0930\u0947\u0921 \u092f\u0942\u0928\u093f\u092f\u0928: <\/strong>\u0935\u0947\u0924\u0928, \u092c\u094b\u0928\u0938 \u0914\u0930 \u0905\u0928\u094d\u092f \u092d\u0924\u094d\u0924\u094b\u0902 \u0915\u094b \u0932\u0947\u0915\u0930 \u092a\u094d\u0930\u092c\u0902\u0927\u0928 \u0938\u0947 \u092e\u094b\u0932\u092d\u093e\u0935 (Negotiation) \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f\u0964<\/li>\n\n\n\n<li><strong>\u090b\u0923\u0926\u093e\u0924\u093e: <\/strong>\u0915\u0902\u092a\u0928\u0940 \u0915\u0940 \u0905\u0932\u094d\u092a\u0915\u093e\u0932\u093f\u0915 \u0914\u0930 \u0926\u0940\u0930\u094d\u0918\u0915\u093e\u0932\u093f\u0915 \u0938\u0949\u0932\u094d\u0935\u0947\u0902\u0938\u0940 \u0915\u0940 \u0938\u094d\u0925\u093f\u0924\u093f \u091c\u093e\u0928\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f\u0964<\/li>\n\n\n\n<li><strong>\u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0914\u0930 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u0915 \u0932\u0947\u0928\u0926\u093e\u0930: <\/strong>\u092f\u0939 \u091c\u093e\u0928\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0915\u093f \u0915\u0902\u092a\u0928\u0940 \u0905\u092a\u0928\u0947 \u0926\u0947\u092f \u090b\u0923\u094b\u0902 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0938\u0915\u094d\u0937\u092e \u0939\u0948 \u092f\u093e \u0928\u0939\u0940\u0902\u0964<\/li>\n\n\n\n<li><strong>\u0915\u0930 \u092a\u094d\u0930\u093e\u0927\u093f\u0915\u0930\u0923: <\/strong>\u0915\u0930 \u0926\u0947\u092f\u0924\u093e \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f\u0964<\/li>\n\n\n\n<li><strong>\u0936\u094b\u0927\u0915\u0930\u094d\u0924\u093e: <\/strong>\u0935\u094d\u092f\u093e\u0935\u0938\u093e\u092f\u093f\u0915 \u092e\u093e\u092e\u0932\u094b\u0902 \u0914\u0930 \u092a\u094d\u0930\u0925\u093e\u0913\u0902 \u092a\u0930 \u0905\u0928\u0941\u0938\u0902\u0927\u093e\u0928 (Research Work) \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f\u0964<\/li>\n\n\n\n<li><strong>\u0915\u0930\u094d\u092e\u091a\u093e\u0930\u0940: <\/strong>\u092c\u0947\u0939\u0924\u0930 \u0935\u0947\u0924\u0928 \u0914\u0930 \u0905\u0928\u0941\u0915\u0942\u0932 \u0915\u093e\u0930\u094d\u092f \u0935\u093e\u0924\u093e\u0935\u0930\u0923 \u0915\u0940 \u092e\u093e\u0901\u0917 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f\u0964<\/li>\n\n\n\n<li><strong>\u0938\u0930\u0915\u093e\u0930 \u0914\u0930 \u0909\u0938\u0915\u0940 \u090f\u091c\u0947\u0902\u0938\u093f\u092f\u093e\u0901: <\/strong>\u0909\u0926\u094d\u092f\u094b\u0917\u094b\u0902 \u0915\u0940 \u0917\u0924\u093f\u0935\u093f\u0927\u093f\u092f\u094b\u0902 \u0915\u094b \u0928\u093f\u092f\u0902\u0924\u094d\u0930\u093f\u0924 \u0915\u0930\u0928\u0947 \u0914\u0930 \u0915\u0930 \u0928\u0940\u0924\u093f \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0939\u094b\u0924\u0940 \u0939\u0948\u0964<\/li>\n\n\n\n<li><strong>\u0938\u094d\u091f\u0949\u0915 \u090f\u0915\u094d\u0938\u091a\u0947\u0902\u091c:<\/strong> \u0935\u093f\u0928\u093f\u092f\u093e\u092e\u0915 \u092a\u094d\u0930\u093e\u0927\u093f\u0915\u0930\u0923 (Regulatory Authority) \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092a\u093e\u0930\u0926\u0930\u094d\u0936\u093f\u0924\u093e \u0938\u0941\u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f\u0964<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center has-luminous-vivid-orange-color has-text-color has-background has-link-color wp-elements-f243ed5609fc5abb26b66e8cc35ff925\" style=\"border-radius:10px;background-color:#fcb90059;padding-top:6px;padding-right:6px;padding-bottom:6px;padding-left:6px\"><strong>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0947 \u092a\u094d\u0930\u0915\u093e\u0930<\/strong><\/h2>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u0938\u0942\u091a\u0928\u093e \u0915\u0947 \u0938\u094d\u0930\u094b\u0924 \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930<\/strong><\/h4>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u0906\u0902\u0924\u0930\u093f\u0915 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 (Internal Analysis): <\/strong>\u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u093e \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0906\u0902\u0924\u0930\u093f\u0915 \u092a\u094d\u0930\u092c\u0902\u0927\u0928 \u0926\u094d\u0935\u093e\u0930\u093e \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u091c\u093f\u0928\u0915\u0947 \u092a\u093e\u0938 \u0917\u094b\u092a\u0928\u0940\u092f \u0935\u094d\u092f\u093e\u0935\u0938\u093e\u092f\u093f\u0915 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0924\u0915 \u092a\u0942\u0930\u0940 \u092a\u0939\u0941\u0902\u091a \u0939\u094b\u0924\u0940 \u0939\u0948 \u0914\u0930 \u0935\u0947 \u0935\u093f\u0938\u094d\u0924\u0943\u0924 \u0914\u0930 \u0938\u091f\u0940\u0915 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0935\u094d\u092f\u093e\u092a\u0915 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964<\/li>\n\n\n\n<li><strong>\u092c\u093e\u0939\u094d\u092f \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 (External Analysis)<\/strong>: \u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u093e \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0928\u093f\u0935\u0947\u0936\u0915\u094b\u0902, \u0939\u093f\u0924\u0927\u093e\u0930\u0915\u094b\u0902, \u0936\u094b\u0927\u0915\u0930\u094d\u0924\u093e\u0913\u0902 \u0906\u0926\u093f \u0926\u094d\u0935\u093e\u0930\u093e \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u091c\u094b \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0930\u093f\u092a\u094b\u0930\u094d\u091f\u094b\u0902 \u092e\u0947\u0902 \u092a\u094d\u0930\u0915\u093e\u0936\u093f\u0924 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u092a\u0930 \u0928\u093f\u0930\u094d\u092d\u0930 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902, \u091c\u0948\u0938\u0947 \u0915\u093f \u0932\u093e\u092d \u0914\u0930 \u0939\u093e\u0928\u093f \u0915\u093e \u0935\u093f\u0935\u0930\u0923, \u092c\u0948\u0932\u0947\u0902\u0938 \u0936\u0940\u091f \u0906\u0926\u093f, \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u0909\u0928\u0915\u0947 \u092a\u093e\u0938 \u0906\u0902\u0924\u0930\u093f\u0915 \u0914\u0930 \u0917\u094b\u092a\u0928\u0940\u092f \u0935\u094d\u092f\u093e\u0935\u0938\u093e\u092f\u093f\u0915 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0924\u0915 \u092a\u0939\u0941\u0902\u091a \u0928\u0939\u0940\u0902 \u0939\u094b\u0924\u0940 \u0939\u0948\u0964<\/li>\n<\/ol>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u0915\u093e\u0930\u094d\u092f\u092a\u094d\u0930\u0923\u093e\u0932\u0940 \/ \u092a\u094d\u0930\u0915\u0943\u0924\u093f \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930<\/strong><\/h4>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u090a\u0930\u094d\u0927\u094d\u0935\u093e\u0927\u0930 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923\/\u0915\u094d\u0930\u0949\u0938-\u0938\u0947\u0915\u094d\u0936\u0928\u0932 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 : <\/strong>\u090f\u0915 \u0939\u0940 \u0935\u0930\u094d\u0937 \u0915\u0947 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0915\u093e \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u090a\u0930\u094d\u0927\u094d\u0935\u093e\u0927\u0930 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u092f\u093e \u0938\u094d\u0925\u093f\u0930 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u092f\u093e \u0915\u094d\u0930\u0949\u0938-\u0938\u0947\u0915\u094d\u0936\u0928\u0932 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u091c\u093e\u0928\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0907\u0938\u092e\u0947\u0902 \u090f\u0915 \u0939\u0940 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 \u092e\u0947\u0902 \u0932\u093e\u092d \u0914\u0930 \u0939\u093e\u0928\u093f \u0915\u0947 \u0935\u093f\u0935\u0930\u0923, \u092c\u0948\u0932\u0947\u0902\u0938 \u0936\u0940\u091f \u0906\u0926\u093f \u0915\u0947 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u092e\u0926\u094b\u0902 \u0915\u0947 \u092c\u0940\u091a \u0938\u0902\u092c\u0902\u0927 \u0915\u093e \u0905\u0927\u094d\u092f\u092f\u0928 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0964 \u0909\u0926\u093e\u0939\u0930\u0923: \u0938\u092e\u093e\u0928\u093e\u0915\u093e\u0930 (Common-Size) \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923, \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0905\u0928\u0941\u092a\u093e\u0924 (Financial Ratios)\u0964<\/li>\n\n\n\n<li><strong>\u0915\u094d\u0937\u0948\u0924\u093f\u091c \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923\/\u0938\u092e\u092f \u0936\u094d\u0930\u0943\u0902\u0916\u0932\u093e \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 : <\/strong>\u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0947 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u092e\u0947\u0902, \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0940 \u0932\u093e\u092d\u092a\u094d\u0930\u0926\u0924\u093e \u0914\u0930 \u0909\u0938\u0915\u0947 \u0935\u093f\u0915\u093e\u0938 \u0915\u094b \u0938\u092e\u091d\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0915\u0908 \u0935\u0930\u094d\u0937\u094b\u0902 \u0915\u0947 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923\u094b\u0902 \u0915\u0940 \u090f\u0915-\u0926\u0942\u0938\u0930\u0947 \u0938\u0947 \u0924\u0941\u0932\u0928\u093e \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0964 \u0907\u0938\u0947 \u0917\u0924\u093f\u0936\u0940\u0932 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u092f\u093e \u0938\u092e\u092f \u0936\u094d\u0930\u0943\u0902\u0916\u0932\u093e \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u092d\u0940 \u0915\u0939\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0909\u0926\u093e\u0939\u0930\u0923: \u0924\u0941\u0932\u0928\u093e\u0924\u094d\u092e\u0915 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0914\u0930 \u092a\u094d\u0930\u0935\u0943\u0924\u094d\u0924\u093f \u092a\u094d\u0930\u0924\u093f\u0936\u0924 (Trend Percentages)\u0964<\/li>\n\n\n\n<li><strong>\u0915\u094d\u0930\u0949\u0938-\u0938\u0947\u0915\u094d\u0936\u0928\u0932 \u0938\u0939 \u0938\u092e\u092f \u0936\u094d\u0930\u0943\u0902\u0916\u0932\u093e \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 : <\/strong>\u092f\u0939 \u090a\u0930\u094d\u0927\u094d\u0935\u093e\u0927\u0930 \u0914\u0930 \u0915\u094d\u0937\u0948\u0924\u093f\u091c \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0926\u094b\u0928\u094b\u0902 \u0915\u093e \u0938\u0902\u092f\u094b\u091c\u0928 \u0939\u0948\u0964<\/li>\n<\/ol>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u0915\u094d\u0937\u0948\u0924\u093f\u091c \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923<\/strong><\/td><td><strong>\u090a\u0930\u094d\u0927\u094d\u0935\u093e\u0927\u0930 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923<\/strong><\/td><\/tr><tr><td>\u0926\u094b \u092f\u093e \u0905\u0927\u093f\u0915 \u0935\u0930\u094d\u0937\u094b\u0902 \u0915\u0947 \u0921\u0947\u091f\u093e \u0915\u0940 \u0924\u0941\u0932\u0928\u093e \u0906\u0927\u093e\u0930 \u0935\u0930\u094d\u0937 \u0915\u0947 \u0921\u0947\u091f\u093e \u0915\u0947 \u0938\u093e\u0925 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0964<\/td><td>\u090f\u0915 \u0939\u0940 \u0935\u0930\u094d\u0937 \u0915\u0947 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0915\u0947 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0918\u091f\u0915\u094b\u0902 \u0915\u0940 \u0924\u0941\u0932\u0928\u093e \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0964<\/td><\/tr><tr><td>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0915\u0947 \u0938\u092e\u093e\u0928 \u0918\u091f\u0915\u094b\u0902 \u0915\u093e \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0935\u0930\u094d\u0937\u094b\u0902 \u092e\u0947\u0902 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/td><td>\u090f\u0915 \u0939\u0940 \u0935\u0930\u094d\u0937 \u0915\u0947 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0915\u0947 \u0905\u0932\u0917-\u0905\u0932\u0917 \u0918\u091f\u0915\u094b\u0902 \u0915\u093e \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/td><\/tr><tr><td>\u0907\u0938\u0947 \u0938\u092e\u092f \u0936\u094d\u0930\u0943\u0902\u0916\u0932\u093e \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u092f\u093e \u0917\u0924\u093f\u0936\u0940\u0932 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0939\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/td><td>\u0907\u0938\u0947 \u0938\u094d\u0925\u0948\u0924\u093f\u0915 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u092f\u093e \u0915\u094d\u0930\u0949\u0938-\u0938\u0947\u0915\u094d\u0936\u0928\u0932 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0939\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/td><\/tr><tr><td>\u0915\u093f\u0938\u0940 \u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0938\u092e\u092f\u093e\u0935\u0927\u093f \u092e\u0947\u0902 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0938\u094d\u0925\u093f\u0924\u093f \u0915\u0940 \u0924\u0941\u0932\u0928\u093e \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/td><td>\u090f\u0915 \u0939\u0940 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 \u092e\u0947\u0902 \u0915\u0902\u092a\u0928\u0940 \u0915\u0940 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0938\u094d\u0925\u093f\u0924\u093f \u0915\u0940 \u0924\u0941\u0932\u0928\u093e \u0905\u0928\u094d\u092f \u0915\u0902\u092a\u0928\u093f\u092f\u094b\u0902 \u0938\u0947 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/td><\/tr><tr><td>\u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u092a\u0942\u0930\u094d\u0923 (Absolute) \u0914\u0930 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 (Percentage) \u0926\u094b\u0928\u094b\u0902 \u0930\u0942\u092a\u094b\u0902 \u092e\u0947\u0902 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/td><td>\u092f\u0939 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0915\u0947\u0935\u0932 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0930\u0942\u092a \u092e\u0947\u0902 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/td><\/tr><tr><td>\u0909\u0926\u093e\u0939\u0930\u0923: 2023 \u0914\u0930 2024 \u0915\u0940 \u092c\u093f\u0915\u094d\u0930\u0940 \u0930\u093e\u091c\u0938\u094d\u0935 \u0915\u0940 \u0924\u0941\u0932\u0928\u093e\u0964<\/td><td>\u0909\u0926\u093e\u0939\u0930\u0923: 2024 \u092e\u0947\u0902 \u092c\u093f\u0915\u094d\u0930\u0940, \u0935\u094d\u092f\u092f \u0914\u0930 \u0936\u0941\u0926\u094d\u0927 \u0932\u093e\u092d \u0915\u0940 \u0924\u0941\u0932\u0928\u093e\u0964<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center has-luminous-vivid-orange-color has-text-color has-background has-link-color wp-elements-8a2e9e2614ae62c0e6344d796a994bd3\" style=\"border-radius:10px;background-color:#fcb90059;padding-top:6px;padding-right:6px;padding-bottom:6px;padding-left:6px\"><strong>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0940 \u0924\u0915\u0928\u0940\u0915 \u0914\u0930 \u0935\u093f\u0927\u093f\u092f\u093e\u0901<\/strong><\/h2>\n\n\n\n<p>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0915\u093f\u0938\u0940 \u0938\u0902\u0917\u0920\u0928 \u0915\u0940 \u0938\u0902\u092a\u0924\u094d\u0924\u093f, \u0926\u0947\u0928\u0926\u093e\u0930\u093f\u092f\u094b\u0902, \u0907\u0915\u094d\u0935\u093f\u091f\u0940, \u0930\u093e\u091c\u0938\u094d\u0935 \u0914\u0930 \u0935\u094d\u092f\u092f \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u0915\u0941\u091b \u0928\u093f\u0930\u092a\u0947\u0915\u094d\u0937 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0907\u0902\u0917\u093f\u0924 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902, \u0932\u0947\u0915\u093f\u0928 \u092c\u093e\u0939\u0930\u0940 \u0909\u092a\u092f\u094b\u0917\u0915\u0930\u094d\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u0907\u0928\u094d\u0939\u0947\u0902 \u0938\u0940\u0927\u0947 \u0938\u092e\u091d\u0928\u093e \u0915\u0920\u093f\u0928 \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u0907\u0938\u0932\u093f\u090f \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0915\u094b\u0902 \u0915\u094b \u0907\u0938\u0947 \u0924\u0940\u0938\u0930\u0947 \u092a\u0915\u094d\u0937\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0909\u092a\u092f\u094b\u0917\u0940 \u092c\u0928\u093e\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0909\u092a\u0915\u0930\u0923\u094b\u0902 \u0914\u0930 \u0924\u0915\u0928\u0940\u0915\u094b\u0902 \u0915\u094b \u0905\u092a\u0928\u093e\u0928\u0947 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0939\u094b\u0924\u0940 \u0939\u0948\u0964 \u090f\u0915 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0915 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923\u094b\u0902 \u0915\u0947 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0947 \u0932\u093f\u090f \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0909\u092a\u0915\u0930\u0923\u094b\u0902 \u0914\u0930 \u0924\u0915\u0928\u0940\u0915\u094b\u0902 \u0915\u094b \u0905\u092a\u0928\u093e \u0938\u0915\u0924\u093e \u0939\u0948:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u0924\u0941\u0932\u0928\u093e\u0924\u094d\u092e\u0915 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 (Comparative Financial Statements)<\/li>\n\n\n\n<li>\u0938\u092e\u093e\u0928\u093e\u0915\u093e\u0930 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 (Common Size Financial Statements)<\/li>\n\n\n\n<li>\u092a\u094d\u0930\u0935\u0943\u0924\u094d\u0924\u093f \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 (Trend Analysis)<\/li>\n\n\n\n<li>\u0905\u0928\u0941\u092a\u093e\u0924 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 (Ratio Analysis)<\/li>\n\n\n\n<li>\u0915\u094b\u0937 \u092a\u094d\u0930\u0935\u093e\u0939 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 (Fund Flow Analysis)<\/li>\n\n\n\n<li>\u0930\u094b\u0915\u0921\u093c \u092a\u094d\u0930\u0935\u093e\u0939 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 (Cash Flow Analysis)<\/li>\n\n\n\n<li>\u0938\u092e\u0935\u093f\u091a\u094d\u091b\u0947\u0926 \u092c\u093f\u0902\u0926\u0941 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 (Break Even Point Analysis)<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u0924\u0941\u0932\u0928\u093e\u0924\u094d\u092e\u0915 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923&nbsp;Comparative financial Statements Analysis<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u092f\u0939 \u0915\u094d\u0937\u0948\u0924\u093f\u091c \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0940 \u090f\u0915 \u0924\u0915\u0928\u0940\u0915 \u0939\u0948 \u0914\u0930 \u0926\u094b\u0928\u094b\u0902 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923\u094b\u0902 &#8211; \u0906\u092f \u0935\u093f\u0935\u0930\u0923 \u0914\u0930 \u092c\u0948\u0932\u0947\u0902\u0938 \u0936\u0940\u091f \u092a\u0930 \u0932\u093e\u0917\u0942 \u0939\u094b\u0924\u0940 \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092f\u0939 \u092a\u0942\u0930\u094d\u0935\u0935\u0930\u094d\u0924\u0940 \u0935\u0930\u094d\u0937\u094b\u0902 (Prior Periods) \u0915\u0947 \u0938\u092e\u093e\u0928 \u0921\u0947\u091f\u093e \u0915\u0940 \u0924\u0941\u0932\u0928\u093e \u0915\u0930\u0915\u0947 \u0905\u0930\u094d\u0925\u092a\u0942\u0930\u094d\u0923 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0924\u0941\u0932\u0928\u093e\u0924\u094d\u092e\u0915 \u0935\u093f\u0935\u0930\u0923 \u0926\u094b \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0947 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902:\n<ul class=\"wp-block-list\">\n<li>\u092c\u0948\u0932\u0947\u0902\u0938 \u0936\u0940\u091f \u0915\u0940 \u0924\u0941\u0932\u0928\u093e<\/li>\n\n\n\n<li>\u0906\u092f \u0935\u093f\u0935\u0930\u0923 \u0915\u0940 \u0924\u0941\u0932\u0928\u093e<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>\u092f\u0939 \u090f\u0915 \u0905\u0935\u0927\u093f \u0938\u0947 \u0926\u0942\u0938\u0930\u0940 \u0905\u0935\u0927\u093f \u092e\u0947\u0902 \u0939\u0941\u090f \u0928\u093f\u0930\u092a\u0947\u0915\u094d\u0937 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928 (Absolute Change) \u0915\u094b \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0938\u0939\u093e\u092f\u0915 \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092f\u0939 \u0915\u092e\u091c\u094b\u0930 \u092c\u093f\u0902\u0926\u0941\u0913\u0902 \u0915\u0940 \u092a\u0939\u091a\u093e\u0928 \u0915\u0930\u0928\u0947 \u0914\u0930 \u0938\u0941\u0927\u093e\u0930\u093e\u0924\u094d\u092e\u0915 \u0909\u092a\u093e\u092f \u0932\u093e\u0917\u0942 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0938\u0915\u094d\u0937\u092e \u092c\u0928\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u092c\u0948\u0932\u0947\u0902\u0938 \u0936\u0940\u091f \u0915\u0940 \u0924\u0941\u0932\u0928\u093e<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0907\u0938\u092e\u0947\u0902 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0924\u093f\u0925\u093f\u092f\u094b\u0902 \u092a\u0930 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0940 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u0914\u0930 \u0926\u0947\u092f\u0924\u093e\u0913\u0902 \u0915\u0940 \u0924\u0941\u0932\u0928\u093e \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0964 (\u0909\u0926\u093e\u0939\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f, 2022 \u0914\u0930 2023 \u0915\u0947 \u092c\u0940\u091a)\u0964<\/li>\n\n\n\n<li>\u092c\u0948\u0932\u0947\u0902\u0938 \u0936\u0940\u091f \u0915\u0947 \u092e\u0926\u094b\u0902 \u092e\u0947\u0902 \u0939\u0941\u090f \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928 \u092f\u0939 \u0926\u0930\u094d\u0936\u093e\u0924\u0947 \u0939\u0948\u0902 \u0915\u093f \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u092a\u094d\u0930\u0917\u0924\u093f \u0915\u0930 \u0930\u0939\u093e \u0939\u0948 \u092f\u093e \u0917\u093f\u0930\u093e\u0935\u091f \u0906 \u0930\u0939\u0940 \u0939\u0948\u0964<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image aligncenter size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"432\" src=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image31-1024x432.png\" alt=\"\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923\" class=\"wp-image-135419\" style=\"width:815px;height:auto\" srcset=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image31-1024x432.png 1024w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image31-600x253.png 600w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image31-300x127.png 300w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image31-768x324.png 768w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image31.png 1532w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image aligncenter size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"290\" src=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image7-3-1024x290.png\" alt=\"\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923\" class=\"wp-image-135417\" style=\"width:812px;height:auto\" srcset=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image7-3-1024x290.png 1024w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image7-3-600x170.png 600w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image7-3-300x85.png 300w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image7-3-768x218.png 768w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image7-3.png 1530w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u0906\u092f \u0935\u093f\u0935\u0930\u0923 \u0915\u0940 \u0924\u0941\u0932\u0928\u093e<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u092f\u0939 \u0906\u092f \u0935\u093f\u0935\u0930\u0923 \u0915\u0947 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0918\u091f\u0915\u094b\u0902 \u091c\u0948\u0938\u0947 \u0905\u0930\u094d\u091c\u093f\u0924 \u0930\u093e\u091c\u0938\u094d\u0935 (\u092c\u093f\u0915\u094d\u0930\u0940); \u0915\u093f\u090f \u0917\u090f \u0916\u0930\u094d\u091a \u0914\u0930 \u0936\u0941\u0926\u094d\u0927 \u0932\u093e\u092d \u092f\u093e \u0939\u093e\u0928\u093f \u0915\u0940 \u0924\u0941\u0932\u0928\u093e \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0924\u0941\u0932\u0928\u093e\u0924\u094d\u092e\u0915 \u0906\u092f \u0935\u093f\u0935\u0930\u0923 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0905\u0935\u0927\u093f\u092f\u094b\u0902 \u092e\u0947\u0902 \u0915\u093f\u0938\u0940 \u0915\u0902\u092a\u0928\u0940 \u0915\u0947 \u092a\u0930\u093f\u091a\u093e\u0932\u0928 \u092a\u094d\u0930\u0926\u0930\u094d\u0936\u0928 \u0915\u093e \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0930\u0928\u0947 \u0914\u0930 \u0909\u0938\u0915\u0940 \u0932\u093e\u092d\u092a\u094d\u0930\u0926\u0924\u093e \u0915\u093e \u0906\u0915\u0932\u0928 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u092e\u0926\u0926 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092f\u0939 \u092d\u0935\u093f\u0937\u094d\u092f \u092e\u0947\u0902 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0940 \u0935\u094d\u092f\u0935\u0939\u093e\u0930\u094d\u092f\u0924\u093e \u0915\u093e \u092d\u0940 \u0938\u0902\u0915\u0947\u0924 \u0926\u0947\u0924\u093e \u0939\u0948\u0964<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image aligncenter size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"338\" src=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image16-2-1024x338.png\" alt=\"\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923\" class=\"wp-image-135421\" style=\"width:830px;height:auto\" srcset=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image16-2-1024x338.png 1024w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image16-2-600x198.png 600w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image16-2-300x99.png 300w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image16-2-768x254.png 768w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image16-2.png 1526w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u0938\u092e\u093e\u0928\u093e\u0915\u093e\u0930 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923&nbsp;&nbsp;Common Size Financial Statement Analysis<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u092f\u0939 \u090a\u0930\u094d\u0927\u094d\u0935\u093e\u0927\u0930 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0940 \u090f\u0915 \u0924\u0915\u0928\u0940\u0915 \u0939\u0948, \u091c\u093f\u0938\u092e\u0947\u0902 \u0915\u0949\u092e\u0928-\u0938\u093e\u0907\u091c\u093c \u0935\u093f\u0935\u0930\u0923, \u092c\u0948\u0932\u0947\u0902\u0938 \u0936\u0940\u091f \u0914\u0930 \u0906\u092f \u0935\u093f\u0935\u0930\u0923 \u0915\u094b \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923\u093e\u0924\u094d\u092e\u0915 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 (Analytical Percentages) \u092e\u0947\u0902 \u0926\u0930\u094d\u0936\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923\u094b\u0902 \u0915\u0947 \u0906\u0902\u0915\u0921\u093c\u094b\u0902\/\u0938\u092e\u0902\u0915\u094b\u0902 \u0915\u094b \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u092e\u0947\u0902 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0918\u091f\u0915 \u0915\u093e \u0938\u0902\u092c\u0902\u0927 \u0938\u092e\u0917\u094d\u0930 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0938\u094d\u0925\u093f\u0924\u093f \u0938\u0947 \u0926\u0930\u094d\u0936\u093e\u0928\u0947 \u0915\u0947 \u0915\u093e\u0930\u0923 \u0907\u0938\u0947 &#8220;\u0938\u092e\u093e\u0928\u093e\u0915\u093e\u0930&#8221; \u0935\u093f\u0935\u0930\u0923 \u0915\u0939\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092f\u0939 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0935\u0930\u094d\u0937\u094b\u0902 \u092e\u0947\u0902 \u0907\u0902\u091f\u094d\u0930\u093e-\u092b\u0930\u094d\u092e \u0924\u0941\u0932\u0928\u093e (\u090f\u0915 \u0939\u0940 \u0915\u0902\u092a\u0928\u0940 \u0915\u0947 \u092a\u094d\u0930\u0926\u0930\u094d\u0936\u0928 \u0915\u093e \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923) \u0914\u0930 \u090f\u0915 \u0939\u0940 \u0935\u0930\u094d\u0937 \u092f\u093e \u0915\u0908 \u0935\u0930\u094d\u0937\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0907\u0902\u091f\u0930-\u092b\u0930\u094d\u092e \u0924\u0941\u0932\u0928\u093e (\u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0915\u0902\u092a\u0928\u093f\u092f\u094b\u0902 \u0915\u0947 \u092a\u094d\u0930\u0926\u0930\u094d\u0936\u0928 \u0915\u0940 \u0924\u0941\u0932\u0928\u093e) \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0909\u092a\u092f\u094b\u0917\u0940 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902\u0964<\/li>\n\n\n\n<li>\u0938\u092e\u093e\u0928\u093e\u0915\u093e\u0930 \u0915\u0947 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0926\u094b \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0947 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902:\n<ul class=\"wp-block-list\">\n<li>\u0938\u092e\u093e\u0928\u093e\u0915\u093e\u0930 \u092c\u0948\u0932\u0947\u0902\u0938 \u0938\u0940\u091f&nbsp;<\/li>\n\n\n\n<li>\u0938\u092e\u093e\u0928\u093e\u0915\u093e\u0930 \u0906\u092f \u0935\u093f\u0935\u0930\u0923&nbsp;<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u0938\u092e\u093e\u0928\u093e\u0915\u093e\u0930 \u092c\u0948\u0932\u0947\u0902\u0938 \u0938\u0940\u091f<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f (Asset) \u0915\u094b \u0915\u0941\u0932 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u0947 \u0905\u0928\u0941\u092a\u093e\u0924 \u092e\u0947\u0902 (\u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0930\u0942\u092a \u092e\u0947\u0902) \u0935\u094d\u092f\u0915\u094d\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0926\u0947\u0928\u0926\u093e\u0930\u0940 (Liability) \u0915\u094b \u0915\u0941\u0932 \u0926\u0947\u0928\u0926\u093e\u0930\u093f\u092f\u094b\u0902 \u0915\u0947 \u0905\u0928\u0941\u092a\u093e\u0924 \u092e\u0947\u0902 (\u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0930\u0942\u092a \u092e\u0947\u0902) \u0935\u094d\u092f\u0915\u094d\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092f\u0939 \u0905\u0932\u0917-\u0905\u0932\u0917 \u0906\u0915\u093e\u0930 (Size) \u0935\u093e\u0932\u0940 \u0915\u0902\u092a\u0928\u093f\u092f\u094b\u0902 \u0915\u0940 \u0924\u0941\u0932\u0928\u093e \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0938\u0939\u093e\u092f\u0915 \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image aligncenter size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"589\" src=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image36-1-1-1024x589.png\" alt=\"\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923\" class=\"wp-image-135424\" style=\"width:835px;height:auto\" srcset=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image36-1-1-1024x589.png 1024w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image36-1-1-600x345.png 600w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image36-1-1-300x172.png 300w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image36-1-1-768x441.png 768w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image36-1-1.png 1524w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u0938\u092e\u093e\u0928\u093e\u0915\u093e\u0930 \u0906\u092f \u0935\u093f\u0935\u0930\u0923<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0935\u094d\u092f\u092f \u0914\u0930 \u0906\u092f \u0915\u094b \u0915\u0941\u0932 \u0906\u092f \u0915\u0947 \u0905\u0928\u0941\u092a\u093e\u0924 \u092e\u0947\u0902 \u0935\u094d\u092f\u0915\u094d\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 (\u0915\u0941\u0932 \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0947 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902)\u0964<\/li>\n\n\n\n<li>\u092f\u0939 \u0915\u093f\u0938\u0940 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0940 \u092a\u0930\u093f\u091a\u093e\u0932\u0928 \u0917\u0924\u093f\u0935\u093f\u0927\u093f\u092f\u094b\u0902 (Operational Activities) \u0915\u0947 \u092e\u0942\u0932\u094d\u092f\u093e\u0902\u0915\u0928 \u092e\u0947\u0902 \u0938\u0939\u093e\u092f\u0915 \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image aligncenter size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"420\" src=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image21-1-1024x420.png\" alt=\"\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923\" class=\"wp-image-135426\" style=\"width:852px;height:auto\" srcset=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image21-1-1024x420.png 1024w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image21-1-600x246.png 600w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image21-1-300x123.png 300w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image21-1-768x315.png 768w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image21-1.png 1530w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u0905\u0928\u0941\u092a\u093e\u0924 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923&nbsp;(Ratio Analysis)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u092f\u0939 \u092c\u0948\u0932\u0947\u0902\u0938 \u0936\u0940\u091f \u0914\u0930 \u0915\u093f\u0938\u0940 \u092b\u0930\u094d\u092e \u0915\u0947 \u0932\u093e\u092d \u0914\u0930 \u0939\u093e\u0928\u093f \u0915\u0947 \u0935\u093f\u0935\u0930\u0923 \u0915\u0947 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u092e\u0926\u094b\u0902 \u0915\u0947 \u092c\u0940\u091a \u092e\u094c\u091c\u0942\u0926 \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u0938\u0902\u092c\u0902\u0927 \u0915\u093e \u0935\u0930\u094d\u0923\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0905\u0928\u0941\u092a\u093e\u0924 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923, \u0905\u0928\u0941\u092a\u093e\u0924 \u0915\u0940 \u0917\u0923\u0928\u093e \u0915\u0930\u0915\u0947 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923\u094b\u0902 \u0915\u093e \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0930\u0928\u0947 \u0915\u0940 \u090f\u0915 \u0924\u0915\u0928\u0940\u0915 \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092f\u0939 \u0915\u093f\u0938\u0940 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0947 \u092a\u094d\u0930\u0926\u0930\u094d\u0936\u0928 \u0914\u0930 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0938\u094d\u0925\u093f\u0924\u093f \u0915\u094b \u0938\u092e\u091d\u0928\u0947 \u092e\u0947\u0902 \u0938\u0939\u093e\u092f\u0924\u093e \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092f\u0939 \u092a\u094d\u0930\u092c\u0902\u0927\u0928 \u0915\u094b \u0915\u093f\u0938\u0940 \u0909\u0926\u094d\u092f\u092e \u0915\u0940 \u0932\u093e\u092d\u092a\u094d\u0930\u0926\u0924\u093e, \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0938\u094d\u0925\u093f\u0924\u093f (\u0924\u0930\u0932\u0924\u093e \u0914\u0930 \u0936\u094b\u0927\u0928 \u0915\u094d\u0937\u092e\u0924\u093e) \u0914\u0930 \u092a\u0930\u093f\u091a\u093e\u0932\u0928 \u0926\u0915\u094d\u0937\u0924\u093e \u091c\u093e\u0928\u0928\u0947 \u092e\u0947\u0902 \u092e\u0926\u0926 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u0905\u0928\u0941\u092a\u093e\u0924 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0947 \u0932\u093e\u092d<\/strong><\/h4>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u0905\u0928\u0941\u092a\u093e\u0924 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0938\u0902\u0916\u094d\u092f\u093e\u0924\u094d\u092e\u0915 \u0906\u0902\u0915\u0921\u093c\u094b\u0902 \u0915\u094b \u0938\u093e\u0930\u094d\u0925\u0915 \u0928\u093f\u0937\u094d\u0915\u0930\u094d\u0937\u094b\u0902 \u092e\u0947\u0902 \u092c\u0926\u0932\u0915\u0930 \u0935\u094d\u092f\u093e\u0935\u0938\u093e\u092f\u093f\u0915 \u092a\u094d\u0930\u0926\u0930\u094d\u0936\u0928 \u0915\u094b \u0938\u092e\u091d\u0928\u0947 \u092e\u0947\u0902 \u092e\u0926\u0926 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u091c\u091f\u093f\u0932 \u0906\u0902\u0915\u0921\u093c\u094b\u0902 \u0915\u094b \u0938\u0930\u0932 \u0905\u0928\u0941\u092a\u093e\u0924\u094b\u0902 \u092e\u0947\u0902 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u093f\u0924 \u0915\u0930\u0915\u0947, \u0909\u0928\u094d\u0939\u0947\u0902 \u0906\u0938\u093e\u0928\u0940 \u0938\u0947 \u0938\u092e\u091d\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0905\u0928\u0941\u092a\u093e\u0924 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u093f\u0938\u0940 \u0938\u0902\u0917\u0920\u0928 \u0915\u0940 \u0938\u092e\u0917\u094d\u0930 \u0926\u0915\u094d\u0937\u0924\u093e \u0915\u094b \u092e\u093e\u092a\u0928\u0947 \u092e\u0947\u0902 \u0938\u0939\u093e\u092f\u0915 \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0905\u0928\u0941\u092a\u093e\u0924 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u092d\u0935\u093f\u0937\u094d\u092f \u0915\u0940 \u092f\u094b\u091c\u0928\u093e\u0913\u0902 \u0914\u0930 \u0935\u094d\u092f\u093e\u0935\u0938\u093e\u092f\u093f\u0915 \u092a\u0942\u0930\u094d\u0935\u093e\u0928\u0941\u092e\u093e\u0928\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u0920\u094b\u0938 \u0906\u0927\u093e\u0930 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092f\u0939 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0947 \u0915\u092e\u091c\u094b\u0930 \u0915\u094d\u0937\u0947\u0924\u094d\u0930\u094b\u0902 \u0915\u0940 \u092a\u0939\u091a\u093e\u0928 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u092e\u0926\u0926 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0915\u0902\u092a\u0928\u093f\u092f\u093e\u0901 \u0905\u092a\u0928\u0940 \u0924\u0941\u0932\u0928\u093e \u0905\u0928\u094d\u092f \u0915\u0902\u092a\u0928\u093f\u092f\u094b\u0902 \u092f\u093e \u0905\u092a\u0928\u0947 \u0939\u0940 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0935\u093f\u092d\u093e\u0917\u094b\u0902 \u0938\u0947 \u0915\u0930 \u0938\u0915\u0924\u0940 \u0939\u0948\u0902\u0964<\/li>\n\n\n\n<li>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0914\u0930 \u0928\u093f\u0935\u0947\u0936 \u0928\u093f\u0930\u094d\u0923\u092f \u0932\u0947\u0928\u0947 \u092e\u0947\u0902 \u092a\u094d\u0930\u092c\u0902\u0927\u0928 \u0915\u0947 \u0932\u093f\u090f \u0909\u092a\u092f\u094b\u0917\u0940\u0964<\/li>\n\n\n\n<li>\u092f\u0939 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0940 \u0932\u093e\u092d \u0915\u092e\u093e\u0928\u0947 \u0915\u0940 \u0915\u094d\u0937\u092e\u0924\u093e (Profitability) \u0915\u094b \u092e\u093e\u092a\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0909\u092a\u092f\u094b\u0917 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0915\u093f\u0938\u0940 \u0915\u0902\u092a\u0928\u0940 \u0915\u0940 \u0905\u0932\u094d\u092a\u0915\u093e\u0932\u093f\u0915 \u0914\u0930 \u0926\u0940\u0930\u094d\u0918\u0915\u093e\u0932\u093f\u0915 \u0926\u0947\u0928\u0926\u093e\u0930\u093f\u092f\u094b\u0902 \u0915\u094b \u091a\u0941\u0915\u093e\u0928\u0947 \u0915\u0940 \u0915\u094d\u0937\u092e\u0924\u093e (Solvency Position) \u0915\u094b \u092e\u093e\u092a\u0928\u0947 \u092e\u0947\u0902 \u0938\u0939\u093e\u092f\u0924\u093e \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u092a\u094d\u0930\u0935\u0943\u0924\u094d\u0924\u093f \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 (Trend Analysis)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u092f\u0939 \u0915\u0908 \u0935\u0930\u094d\u0937\u094b\u0902 \u0915\u0947 \u0906\u0902\u0915\u0921\u093c\u094b\u0902 \u0915\u093e \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0930 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923\u094b\u0902 \u0915\u0940 \u092e\u0926\u094b\u0902 \u092e\u0947\u0902 \u0939\u0941\u090f \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928 \u0915\u0940 \u0926\u093f\u0936\u093e \u0915\u0947 \u0906\u0927\u093e\u0930 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u092a\u094d\u0930\u0926\u0930\u094d\u0936\u0928 \u0914\u0930 \u092a\u0930\u093f\u091a\u093e\u0932\u0928 \u092a\u0930\u093f\u0923\u093e\u092e\u094b\u0902 \u0915\u093e \u0905\u0927\u094d\u092f\u092f\u0928 \u0915\u0930\u0928\u0947 \u0915\u0940 \u090f\u0915 \u0924\u0915\u0928\u0940\u0915 \u0939\u0948\u0964 \u0909\u0926\u093e\u0939\u0930\u0923: \u0915\u093f\u0938\u0940 \u0915\u0902\u092a\u0928\u0940 \u0915\u0947 \u092a\u093f\u091b\u0932\u0947 10 \u0935\u0930\u094d\u0937\u094b\u0902 \u092e\u0947\u0902 \u090f\u092f\u0930 \u0915\u0902\u0921\u0940\u0936\u0928\u0930 \u0915\u0940 \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0947 \u0930\u0941\u091d\u093e\u0928 \u0915\u093e \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0930\u0928\u093e\u0964<\/li>\n\n\n\n<li>\u0915\u093f\u0938\u0940 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0907\u0915\u093e\u0908 \u0915\u0947 \u092a\u093f\u091b\u0932\u0947 \u0935\u0930\u094d\u0937\u094b\u0902 \u0915\u0947 \u0921\u0947\u091f\u093e \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0915\u0947, \u092a\u094d\u0930\u0935\u0943\u0924\u094d\u0924\u093f \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948 \u0924\u093e\u0915\u093f \u091a\u092f\u0928\u093f\u0924 \u0921\u0947\u091f\u093e \u092e\u0947\u0902 \u0938\u092e\u092f \u0915\u0947 \u0938\u093e\u0925 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928\u094b\u0902 \u0915\u093e \u0905\u0935\u0932\u094b\u0915\u0928 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0947\u0964<\/li>\n\n\n\n<li>\u092a\u094d\u0930\u0935\u0943\u0924\u094d\u0924\u093f \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u0939\u0948 \u0915\u094d\u092f\u094b\u0902\u0915\u093f, \u0907\u0938\u0915\u0947 \u0926\u0940\u0930\u094d\u0918\u0915\u093e\u0932\u093f\u0915 \u0926\u0943\u0937\u094d\u091f\u093f\u0915\u094b\u0923 \u0915\u0947 \u0938\u093e\u0925, \u092f\u0939 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0940 \u092a\u094d\u0930\u0915\u0943\u0924\u093f \u092e\u0947\u0902 \u092e\u0942\u0932\u092d\u0942\u0924 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928\u094b\u0902 \u0915\u094b \u0907\u0902\u0917\u093f\u0924 \u0915\u0930 \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u0915\u093f\u0938\u0940 \u0935\u093f\u0936\u0947\u0937 \u0905\u0928\u0941\u092a\u093e\u0924 \u092e\u0947\u0902 \u092a\u094d\u0930\u0935\u0943\u0924\u094d\u0924\u093f \u0915\u094b \u0926\u0947\u0916\u0915\u0930, \u0915\u094b\u0908 \u092f\u0939 \u092a\u0924\u093e \u0932\u0917\u093e \u0938\u0915\u0924\u093e \u0939\u0948 \u0915\u093f \u0905\u0928\u0941\u092a\u093e\u0924 \u0917\u093f\u0930 \u0930\u0939\u093e \u0939\u0948, \u092c\u0922\u093c \u0930\u0939\u093e \u0939\u0948 \u092f\u093e \u0905\u092a\u0947\u0915\u094d\u0937\u093e\u0915\u0943\u0924 \u0938\u094d\u0925\u093f\u0930 \u0939\u0948\u0964 \u0907\u0938 \u0905\u0935\u0932\u094b\u0915\u0928 \u0938\u0947, \u0915\u093f\u0938\u0940 \u0938\u092e\u0938\u094d\u092f\u093e \u0915\u093e \u092a\u0924\u093e \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u092f\u093e \u0905\u091a\u094d\u091b\u0947 \u092f\u093e \u0916\u0930\u093e\u092c \u092a\u094d\u0930\u092c\u0902\u0927\u0928 \u0915\u0947 \u0938\u0902\u0915\u0947\u0924 \u0915\u093e \u092a\u0924\u093e \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092a\u094d\u0930\u0935\u0943\u0924\u094d\u0924\u093f \u092a\u094d\u0930\u0924\u093f\u0936\u0924 (Trend Percentage) \u0935\u0939 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0938\u0902\u092c\u0902\u0927 \u0939\u0948, \u091c\u093f\u0938\u092e\u0947\u0902 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0935\u0930\u094d\u0937\u094b\u0902 \u0915\u0940 \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u092e\u0926 (Item) \u0915\u094b \u0906\u0927\u093e\u0930 \u0935\u0930\u094d\u0937 (Base Year) \u0915\u0940 \u0938\u092e\u093e\u0928 \u092e\u0926 \u0915\u0947 \u0938\u093e\u0925 \u0924\u0941\u0932\u0928\u093e \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0964<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u092a\u094d\u0930\u0935\u0943\u0924\u094d\u0924\u093f \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0940 \u0935\u093f\u0927\u093f\u092f\u093e\u0901<\/strong>&nbsp;<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u092a\u094d\u0930\u0935\u0943\u0924\u094d\u0924\u093f \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0935\u093f\u0927\u093f<\/strong> (Trend Percentage Analysis) \u2013 \u0907\u0938 \u0935\u093f\u0927\u093f \u092e\u0947\u0902 \u090f\u0915 \u0906\u0927\u093e\u0930 \u0935\u0930\u094d\u0937 \u0915\u093e \u091a\u092f\u0928 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u0914\u0930 \u092c\u093e\u0926 \u0915\u0947 \u0935\u0930\u094d\u0937\u094b\u0902 \u0915\u0947 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0921\u0947\u091f\u093e \u0915\u094b \u0906\u0927\u093e\u0930 \u0935\u0930\u094d\u0937 \u0915\u0947 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0935\u094d\u092f\u0915\u094d\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u092f\u0939 \u0938\u092e\u092f \u0915\u0947 \u0938\u093e\u0925 \u0935\u093f\u0915\u093e\u0938 \u092a\u0948\u091f\u0930\u094d\u0928 \u0915\u093e \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0938\u0939\u093e\u092f\u0915 \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"810\" height=\"164\" src=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image24-2.png\" alt=\"\" class=\"wp-image-135428\" style=\"width:306px;height:auto\" srcset=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image24-2.png 810w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image24-2-600x121.png 600w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image24-2-300x61.png 300w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image24-2-768x155.png 768w\" sizes=\"auto, (max-width: 810px) 100vw, 810px\" \/><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0906\u0932\u0947\u0916\u0940\u092f \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923<\/strong> (Graphical Analysis) \u2013 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u092a\u094d\u0930\u0935\u0943\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u094b \u0930\u0947\u0916\u093e \u091a\u093e\u0930\u094d\u091f, \u092c\u093e\u0930 \u0917\u094d\u0930\u093e\u092b \u092f\u093e \u0939\u093f\u0938\u094d\u091f\u094b\u0917\u094d\u0930\u093e\u092e \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0915\u0947 \u0926\u0943\u0936\u094d\u092f \u0930\u0942\u092a \u092e\u0947\u0902 \u092a\u094d\u0930\u0938\u094d\u0924\u0941\u0924 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li><strong>\u0932\u0918\u0941\u0924\u092e \u0935\u0930\u094d\u0917 \u0935\u093f\u0927\u093f<\/strong> (Least Squares Method) \u2013 \u0910\u0924\u093f\u0939\u093e\u0938\u093f\u0915 \u0921\u0947\u091f\u093e \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u092d\u0935\u093f\u0937\u094d\u092f \u0915\u0940 \u092a\u094d\u0930\u0935\u0943\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u0940 \u092d\u0935\u093f\u0937\u094d\u092f\u0935\u093e\u0923\u0940 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0938\u093e\u0902\u0916\u094d\u092f\u093f\u0915\u0940\u092f \u092a\u094d\u0930\u0924\u093f\u0917\u092e\u0928 (Regression) \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0924\u0940 \u0939\u0948\u0964<\/li>\n\n\n\n<li><strong>\u0938\u0942\u091a\u0915\u093e\u0902\u0915 \u0938\u0902\u0916\u094d\u092f\u093e \u0935\u093f\u0927\u093f<\/strong> (Index Number Method) \u2013 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0921\u0947\u091f\u093e \u0915\u094b \u0938\u0942\u091a\u0915\u093e\u0902\u0915 \u0938\u0902\u0916\u094d\u092f\u093e\u0913\u0902 \u092e\u0947\u0902 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u093f\u0924 \u0915\u0930\u0915\u0947 \u0938\u092e\u092f \u0915\u0947 \u0938\u093e\u0925 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928\u094b\u0902 \u0915\u093e \u0905\u0935\u0932\u094b\u0915\u0928 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0938\u0939\u093e\u092f\u0915 \u0939\u094b\u0924\u0940 \u0939\u0948\u0964<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u0930\u094b\u0915\u0921\u093c \u092a\u094d\u0930\u0935\u093e\u0939 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923&nbsp;(Cash Flow Analysis)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0915\u093f\u0938\u0940 \u092b\u0930\u094d\u092e \u0915\u094b \u0905\u092a\u0928\u0947 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e\u0913\u0902 \u0915\u094b \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947, \u0926\u0948\u0928\u093f\u0915 \u0916\u0930\u094d\u091a\u094b\u0902 \u0915\u094b \u0935\u0939\u0928 \u0915\u0930\u0928\u0947 \u0914\u0930 \u0935\u0947\u0924\u0928, \u092e\u091c\u0926\u0942\u0930\u0940, \u092c\u094d\u092f\u093e\u091c \u090f\u0935\u0902 \u0932\u093e\u092d\u093e\u0902\u0936 \u0906\u0926\u093f \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0930\u094b\u0915\u0921\u093c \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0939\u094b\u0924\u0940 \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u090f\u0915 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0947 \u0932\u093f\u090f \u092a\u0930\u094d\u092f\u093e\u092a\u094d\u0924 \u0930\u094b\u0915\u0921\u093c \u0938\u0902\u0924\u0941\u0932\u0928 \u092c\u0928\u093e\u090f \u0930\u0916\u0928\u093e \u0905\u0924\u094d\u092f\u0902\u0924 \u0906\u0935\u0936\u094d\u092f\u0915 \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092f\u0939 \u0915\u093f\u0938\u0940 \u0938\u0902\u0917\u0920\u0928 \u092e\u0947\u0902 \u0930\u094b\u0915\u0921\u093c \u0915\u0947 \u0935\u093e\u0938\u094d\u0924\u0935\u093f\u0915 \u092a\u094d\u0930\u0935\u093e\u0939 (\u0906\u0935\u0915 \u0914\u0930 \u091c\u093e\u0935\u0915) \u0915\u0947 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u094b \u0926\u0930\u094d\u0936\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0935\u094d\u092f\u0935\u0938\u093e\u092f \u092e\u0947\u0902 \u0930\u094b\u0915\u0921\u093c \u0915\u093e \u092a\u094d\u0930\u0935\u093e\u0939 \u0930\u094b\u0915\u0921\u093c \u0906\u0935\u0915 (Cash Inflow) \u092f\u093e \u0938\u0915\u093e\u0930\u093e\u0924\u094d\u092e\u0915 \u0930\u094b\u0915\u0921\u093c \u092a\u094d\u0930\u0935\u093e\u0939 (Positive Cash Flow) \u0915\u0939\u0932\u093e\u0924\u093e \u0939\u0948\u0964 \u092b\u0930\u094d\u092e \u0938\u0947 \u092c\u093e\u0939\u0930 \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0940 \u0930\u094b\u0915\u0921\u093c, \u0930\u094b\u0915\u0921\u093c \u091c\u093e\u0935\u0915 (Cash Outflow) \u092f\u093e \u0928\u0915\u093e\u0930\u093e\u0924\u094d\u092e\u0915 \u0930\u094b\u0915\u0921\u093c \u092a\u094d\u0930\u0935\u093e\u0939 (Negative Cash Flow) \u0915\u0939\u0932\u093e\u0924\u0940 \u0939\u0948\u0964 \u0930\u094b\u0915\u0921\u093c \u092a\u094d\u0930\u0935\u093e\u0939 \u0915\u093e \u0905\u0902\u0924\u0930 \u0936\u0941\u0926\u094d\u0927 \u0930\u094b\u0915\u0921\u093c \u092a\u094d\u0930\u0935\u093e\u0939 (Net Cash Flow) \u0915\u0939\u0932\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0930\u094b\u0915\u0921\u093c \u092a\u094d\u0930\u0935\u093e\u0939 \u0935\u093f\u0935\u0930\u0923 (Cash Flow Statement) \u090f\u0915 \u0932\u0947\u0916\u093e \u0935\u0930\u094d\u0937 \u0915\u0947 \u0926\u094c\u0930\u093e\u0928 \u0930\u094b\u0915\u0921\u093c \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u093f \u0915\u0947 \u0938\u094d\u0930\u094b\u0924\u094b\u0902 \u0914\u0930 \u0909\u0938\u0915\u0947 \u0909\u092a\u092f\u094b\u0917 \u0915\u094b \u092a\u094d\u0930\u0926\u0930\u094d\u0936\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0924\u0948\u092f\u093e\u0930 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u092f\u0939 \u092f\u0939 \u092c\u0924\u093e\u0924\u093e \u0939\u0948 \u0915\u093f \u0930\u094b\u0915\u0921\u093c \u0915\u0939\u093e\u0902 \u0938\u0947 \u0906\u0908 \u0914\u0930 \u0915\u093f\u0928 \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0916\u0930\u094d\u091a \u0915\u0940 \u0917\u0908\u0964<\/li>\n\n\n\n<li>\u0930\u094b\u0915\u0921\u093c \u092a\u094d\u0930\u0935\u093e\u0939 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 (Cash Flow Analysis) \u0915\u0947 \u0924\u0940\u0928 \u092d\u093e\u0917:\n<ul class=\"wp-block-list\">\n<li>\u0938\u0902\u091a\u093e\u0932\u0928 \u0938\u0902\u092c\u0902\u0927\u0940 \u0917\u0924\u093f\u0935\u093f\u0927\u093f\u092f\u093e\u0901 (Operating Activities)<\/li>\n\n\n\n<li>\u0928\u093f\u0935\u0947\u0936 \u0938\u0902\u092c\u0902\u0927\u0940 \u0917\u0924\u093f\u0935\u093f\u0927\u093f\u092f\u093e\u0901 (Investing Activities)<\/li>\n\n\n\n<li>\u0935\u093f\u0924\u094d\u0924\u092a\u094b\u0937\u0923 \u0938\u0902\u092c\u0902\u0927\u0940 \u0917\u0924\u093f\u0935\u093f\u0927\u093f\u092f\u093e\u0901 (Financing Activities)<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>\u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930, \u0930\u094b\u0915\u0921\u093c \u092a\u094d\u0930\u0935\u093e\u0939 \u0935\u093f\u0935\u0930\u0923 \u0926\u094b \u092c\u0948\u0932\u0947\u0902\u0938 \u0936\u0940\u091f \u0915\u0940 \u0924\u093f\u0925\u093f\u092f\u094b\u0902 \u0915\u0947 \u092c\u0940\u091a \u0915\u093f\u0938\u0940 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0907\u0915\u093e\u0908 \u0915\u0940 \u0930\u094b\u0915\u0921\u093c \u0938\u094d\u0925\u093f\u0924\u093f \u092e\u0947\u0902 \u0939\u0941\u090f \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928\u094b\u0902 \u0915\u0947 \u0915\u093e\u0930\u0923\u094b\u0902 \u0915\u094b \u0938\u0902\u0915\u094d\u0937\u0947\u092a \u092e\u0947\u0902 \u092a\u094d\u0930\u0938\u094d\u0924\u0941\u0924 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u0915\u094b\u0937 \u092a\u094d\u0930\u0935\u093e\u0939 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923&nbsp;(Fund Flow Analysis)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0915\u094b\u0937 \u092a\u094d\u0930\u0935\u093e\u0939 \u0935\u093f\u0935\u0930\u0923 \u090f\u0915 \u0935\u093f\u0935\u0930\u0923 \u0939\u0948 \u091c\u093f\u0938\u0947 \u0915\u093f\u0938\u0940 \u0915\u0902\u092a\u0928\u0940 \u0915\u0940 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0938\u094d\u0925\u093f\u0924\u093f \u092e\u0947\u0902 \u0926\u094b \u092c\u0948\u0932\u0947\u0902\u0938 \u0936\u0940\u091f \u0915\u0947 \u092c\u0940\u091a \u0939\u0941\u090f \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928\u094b\u0902 \u0915\u0947 \u0915\u093e\u0930\u0923\u094b\u0902 \u0915\u093e \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0924\u0948\u092f\u093e\u0930 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092f\u0939 \u0930\u094b\u0915\u0921\u093c (Cash) \u0914\u0930 \u0930\u094b\u0915\u0921\u093c \u0938\u092e\u0915\u0915\u094d\u0937 (Cash Equivalents) \u0915\u0947 \u0938\u093e\u0925-\u0938\u093e\u0925 \u0917\u0948\u0930-\u0930\u094b\u0915\u0921\u093c \u0932\u0947\u0928-\u0926\u0947\u0928 \u0915\u093e \u092d\u0940 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092f\u0939 \u0915\u094b\u0937\u094b\u0902 \u0915\u0947 \u092a\u094d\u0930\u0935\u093e\u0939 (\u0906\u0935\u0915 \u0914\u0930 \u091c\u093e\u0935\u0915) \u0915\u094b \u092a\u094d\u0930\u0926\u0930\u094d\u0936\u093f\u0924 \u0915\u0930\u0924\u093e \u0939\u0948, \u0905\u0930\u094d\u0925\u093e\u0924\u094d \u0915\u093f\u0938\u0940 \u0935\u093f\u0936\u0947\u0937 \u0905\u0935\u0927\u093f \u0915\u0947 \u0932\u093f\u090f \u0915\u094b\u0937\u094b\u0902 \u0915\u0947 \u0938\u094d\u0930\u094b\u0924 (Sources of Funds) \u0914\u0930 \u0915\u094b\u0937\u094b\u0902 \u0915\u0947 \u0909\u092a\u092f\u094b\u0917 (Applications of Funds) \u0915\u094b \u0926\u0930\u094d\u0936\u093e\u0924\u093e \u0939\u0948\u0964\n<ul class=\"wp-block-list\">\n<li><strong>\u0915\u094b\u0937\u094b\u0902 \u0915\u0947 \u0938\u094d\u0930\u094b\u0924<\/strong> (Sources of Funds) : \u092f\u0939 \u0926\u0930\u094d\u0936\u093e\u0924\u093e \u0939\u0948 \u0915\u093f \u0915\u0902\u092a\u0928\u0940 \u0915\u094b \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0938\u094d\u0930\u094b\u0924\u094b\u0902 \u0938\u0947 \u0915\u093f\u0924\u0928\u0940 \u0928\u093f\u0927\u093f\u092f\u093e\u0901 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0939\u0941\u0908\u0902:\n<ul class=\"wp-block-list\">\n<li>\u092e\u093e\u0932\u093f\u0915 (Owners) \u0926\u094d\u0935\u093e\u0930\u093e \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u093f\u090f \u0917\u090f \u0915\u094b\u0937<\/li>\n\n\n\n<li>\u092c\u093e\u0939\u0930\u0940 \u092a\u0915\u094d\u0937 (Outsiders) \u0938\u0947 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u094b\u0937 (\u091c\u0948\u0938\u0947 \u092c\u0948\u0902\u0915 \u090b\u0923, \u0909\u0927\u093e\u0930\u0940 \u092a\u0942\u0902\u091c\u0940 \u0906\u0926\u093f)<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u0915\u094b\u0937\u094b\u0902 \u0915\u093e \u0909\u092a\u092f\u094b\u0917<\/strong> : \u092f\u0939 \u0926\u0930\u094d\u0936\u093e\u0924\u093e \u0939\u0948 \u0915\u093f \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0928\u093f\u0927\u093f\u092f\u094b\u0902 \u0915\u093e \u0915\u093f\u0938 \u092a\u094d\u0930\u0915\u093e\u0930 \u0909\u092a\u092f\u094b\u0917 \u0915\u093f\u092f\u093e \u0917\u092f\u093e:\n<ul class=\"wp-block-list\">\n<li>\u0938\u094d\u0925\u093f\u0930 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u092e\u0947\u0902 \u0915\u094b\u0937\u094b\u0902 \u0915\u093e \u0928\u093f\u0935\u0947\u0936<\/li>\n\n\n\n<li>\u091a\u093e\u0932\u0942 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u092e\u0947\u0902 \u0915\u094b\u0937\u094b\u0902 \u0915\u093e \u0928\u093f\u0935\u0947\u0936<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>\u092f\u0939 \u092a\u094d\u0930\u092c\u0902\u0927\u0915\u094b\u0902 \u0915\u094b \u092f\u0939 \u0938\u092e\u091d\u0928\u0947 \u092e\u0947\u0902 \u0938\u0939\u093e\u092f\u0924\u093e \u0915\u0930\u0924\u093e \u0939\u0948 \u0915\u093f \u0932\u093e\u092d \u0905\u0930\u094d\u091c\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0935\u091c\u0942\u0926 \u0915\u0902\u092a\u0928\u0940 \u0924\u0930\u0932\u0924\u093e (Liquidity) \u0938\u0902\u0915\u091f \u0915\u093e \u0938\u093e\u092e\u0928\u093e \u0915\u094d\u092f\u094b\u0902 \u0915\u0930 \u0930\u0939\u0940 \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092f\u0939 \u092f\u0939 \u0938\u094d\u092a\u0937\u094d\u091f \u0915\u0930\u0924\u093e \u0939\u0948 \u0915\u093f \u0915\u0902\u092a\u0928\u0940 \u0915\u094b \u0928\u0941\u0915\u0938\u093e\u0928 \u0939\u094b\u0928\u0947 \u0915\u0947 \u092c\u093e\u0935\u091c\u0942\u0926 \u0909\u0938\u0915\u0940 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0938\u094d\u0925\u093f\u0924\u093f \u092e\u091c\u092c\u0942\u0924 \u0915\u0948\u0938\u0947 \u092c\u0928\u0940 \u0939\u0941\u0908 \u0939\u0948\u0964<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u0938\u092e-\u0935\u093f\u091a\u094d\u091b\u0947\u0926 \u092c\u093f\u0902\u0926\u0941 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923&nbsp;(Break Even Point Analysis)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0938\u092e-\u0935\u093f\u091a\u094d\u091b\u0947\u0926 \u092c\u093f\u0902\u0926\u0941 \u0935\u0939 \u0938\u094d\u0924\u0930 \u0939\u0948 \u091c\u0939\u093e\u0902 \u0915\u0941\u0932 \u0932\u093e\u0917\u0924 = \u0915\u0941\u0932 \u0930\u093e\u091c\u0938\u094d\u0935 \u0939\u094b\u0924\u093e \u0939\u0948, \u0905\u0930\u094d\u0925\u093e\u0924\u094d \u0928 \u0924\u094b \u0932\u093e\u092d \u0939\u094b\u0924\u093e \u0939\u0948 \u0914\u0930 \u0928 \u0939\u0940 \u0939\u093e\u0928\u093f\u0964<\/li>\n\n\n\n<li>\u0907\u0938 \u0938\u094d\u0924\u0930 \u0915\u0947 \u092c\u093e\u0926, \u092b\u0930\u094d\u092e \u0932\u093e\u092d \u0905\u0930\u094d\u091c\u093f\u0924 \u0915\u0930\u0928\u093e \u0936\u0941\u0930\u0942 \u0915\u0930 \u0926\u0947\u0924\u0940 \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092f\u0939 \u0935\u093f\u0927\u093f \u092a\u094d\u0930\u092c\u0902\u0927\u0915 \u0915\u094b \u0932\u093e\u092d, \u0928\u093f\u092f\u094b\u091c\u0928, \u0932\u093e\u0917\u0924 \u0928\u093f\u092f\u0902\u0924\u094d\u0930\u0923 \u091c\u0948\u0938\u0947 \u092a\u094d\u0930\u092c\u0902\u0927\u0915\u0940\u092f \u0928\u093f\u0930\u094d\u0923\u092f\u094b\u0902 \u092e\u0947\u0902 \u0938\u0939\u093e\u092f\u0924\u093e \u0915\u0930\u0924\u0940 \u0939\u0948\u0964<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"619\" height=\"101\" src=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image42.png\" alt=\"\" class=\"wp-image-135434\" style=\"width:527px;height:auto\" srcset=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image42.png 619w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image42-600x98.png 600w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image42-300x49.png 300w\" sizes=\"auto, (max-width: 619px) 100vw, 619px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"418\" height=\"96\" src=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image30-1.png\" alt=\"\" class=\"wp-image-135432\" style=\"width:357px;height:auto\" srcset=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image30-1.png 418w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image30-1-300x69.png 300w\" sizes=\"auto, (max-width: 418px) 100vw, 418px\" \/><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0938\u094d\u0925\u093f\u0930 \u0932\u093e\u0917\u0924 (Fixed Cost) \u2013 \u092f\u0939 \u0935\u0939 \u0932\u093e\u0917\u0924 \u0939\u094b\u0924\u0940 \u0939\u0948 \u091c\u094b \u0909\u0924\u094d\u092a\u093e\u0926\u0928 \u0915\u0940 \u092e\u093e\u0924\u094d\u0930\u093e \u092a\u0930 \u0928\u093f\u0930\u094d\u092d\u0930 \u0928\u0939\u0940\u0902 \u0915\u0930\u0924\u0940\u0964 \u091a\u093e\u0939\u0947 \u0909\u0924\u094d\u092a\u093e\u0926\u0928 \u0939\u094b \u092f\u093e \u0928 \u0939\u094b, \u092f\u0947 \u0932\u093e\u0917\u0924\u0947\u0902 \u092c\u0928\u0940 \u0930\u0939\u0924\u0940 \u0939\u0948\u0902\u0964 \u0909\u0926\u093e\u0939\u0930\u0923: \u0915\u093f\u0930\u093e\u092f\u093e, \u090b\u0923 \u092c\u094d\u092f\u093e\u091c, \u092c\u0940\u092e\u093e \u092a\u094d\u0930\u0940\u092e\u093f\u092f\u092e \u0906\u0926\u093f\u0964<\/li>\n\n\n\n<li>\u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928\u0940\u092f \u0932\u093e\u0917\u0924 (Variable Cost) \u2013 \u092f\u0939 \u0932\u093e\u0917\u0924 \u0909\u0924\u094d\u092a\u093e\u0926\u0928 \u0938\u094d\u0924\u0930 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u092c\u0926\u0932\u0924\u0940 \u0939\u0948\u0964 \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u0907\u0915\u093e\u0908 \u0915\u0947 \u0909\u0924\u094d\u092a\u093e\u0926\u0928 \u0915\u0947 \u0932\u093f\u090f \u0939\u094b\u0928\u0947 \u0935\u093e\u0932\u093e \u0935\u094d\u092f\u092f \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928\u0940\u092f \u0932\u093e\u0917\u0924 \u0915\u0939\u0932\u093e\u0924\u093e \u0939\u0948\u0964 \u0909\u0926\u093e\u0939\u0930\u0923: \u0915\u091a\u094d\u091a\u0947 \u092e\u093e\u0932 \u0915\u0940 \u0932\u093e\u0917\u0924, \u0936\u094d\u0930\u092e \u0932\u093e\u0917\u0924 \u0906\u0926\u093f\u0964<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image aligncenter size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"772\" src=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image6-2-1024x772.png\" alt=\"\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923\" class=\"wp-image-135437\" style=\"width:509px;height:auto\" srcset=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image6-2-1024x772.png 1024w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image6-2-600x452.png 600w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image6-2-300x226.png 300w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image6-2-768x579.png 768w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image6-2.png 1252w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u0905\u0928\u0941\u092a\u093e\u0924\u094b\u0902 \u0915\u0947 \u092a\u094d\u0930\u0915\u093e\u0930 (Types of Ratios)<\/strong><\/h3>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923\u094b\u0902 \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u0935\u0930\u094d\u0917\u0940\u0915\u0930\u0923<\/strong><\/h5>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u0932\u093e\u092d-\u0939\u093e\u0928\u093f \u0916\u093e\u0924\u093e \u0905\u0928\u0941\u092a\u093e\u0924 : <\/strong>\u0907\u0938\u092e\u0947\u0902 \u0932\u093e\u092d-\u0939\u093e\u0928\u093f \u0935\u093f\u0935\u0930\u0923 \u0915\u0940 \u0926\u094b \u092e\u0926\u094b\u0902 \u0915\u0947 \u092c\u0940\u091a \u0905\u0928\u0941\u092a\u093e\u0924 \u0928\u093f\u0915\u093e\u0932\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \n<ul class=\"wp-block-list\">\n<li>\u0909\u0926\u093e\u0939\u0930\u0923:&nbsp;\u0938\u0915\u0932 \u0932\u093e\u092d \u0905\u0928\u0941\u092a\u093e\u0924 = \u0938\u0915\u0932 \u0932\u093e\u092d \/ \u0938\u0902\u091a\u093e\u0932\u0928 \u0938\u0947 \u0930\u093e\u091c\u0938\u094d\u0935<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u092c\u0948\u0932\u0947\u0902\u0938 \u0936\u0940\u091f \u0905\u0928\u0941\u092a\u093e\u0924 : <\/strong>\u091c\u092c \u0905\u0928\u0941\u092a\u093e\u0924 \u0915\u0940 \u0926\u094b\u0928\u094b\u0902 \u092e\u0926\u0947\u0902 \u092c\u0948\u0932\u0947\u0902\u0938 \u0936\u0940\u091f \u0938\u0947 \u0932\u0940 \u0917\u092f\u0940 \u0939\u094b\u0964 \n<ul class=\"wp-block-list\">\n<li>\u0909\u0926\u093e\u0939\u0930\u0923: &nbsp;\u091a\u093e\u0932\u0942 \u0905\u0928\u0941\u092a\u093e\u0924(Current Ratio) = \u091a\u093e\u0932\u0942 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0901 \/ \u091a\u093e\u0932\u0942 \u0926\u0947\u0928\u0926\u093e\u0930\u093f\u092f\u093e\u0901<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u0938\u0902\u092f\u0941\u0915\u094d\u0924 \u0905\u0928\u0941\u092a\u093e\u0924 : <\/strong>\u091c\u092c \u090f\u0915 \u092e\u0926 \u0932\u093e\u092d-\u0939\u093e\u0928\u093f \u0935\u093f\u0935\u0930\u0923 \u0938\u0947 \u0914\u0930 \u0926\u0942\u0938\u0930\u0940 \u092c\u0948\u0932\u0947\u0902\u0938 \u0936\u0940\u091f \u0938\u0947 \u0932\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0964<\/li>\n<\/ol>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>\u0915\u093e\u0930\u094d\u092f\u093e\u0924\u094d\u092e\u0915 \u0906\u0927\u093e\u0930 \u092a\u0930&nbsp;<\/strong><\/h5>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u0924\u0930\u0932\u0924\u093e \u0905\u0928\u0941\u092a\u093e\u0924<\/li>\n\n\n\n<li>\u0932\u093e\u092d\u092a\u094d\u0930\u0926\u0924\u093e \u0905\u0928\u0941\u092a\u093e\u0924<\/li>\n\n\n\n<li>\u092a\u0942\u0902\u091c\u0940 \u0938\u0902\u0930\u091a\u0928\u093e \u0905\u0928\u0941\u092a\u093e\u0924 \/ \u0938\u0949\u0932\u094d\u0935\u0947\u0902\u0938\u0940 \u0905\u0928\u0941\u092a\u093e\u0924<\/li>\n\n\n\n<li>\u0915\u094d\u0930\u093f\u092f\u093e\u0936\u0940\u0932\u0924\u093e \u0905\u0928\u0941\u092a\u093e\u0924 \/ \u091f\u0930\u094d\u0928\u0911\u0935\u0930 \u0905\u0928\u0941\u092a\u093e\u0924<\/li>\n<\/ol>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u0924\u0930\u0932\u0924\u093e \u0905\u0928\u0941\u092a\u093e\u0924 (Liquidity Ratio)<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u092f\u0939 \u0915\u093f\u0938\u0940 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0940 \u0905\u0932\u094d\u092a\u0915\u093e\u0932\u093f\u0915 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u094d\u0937\u092e\u0924\u093e \u0915\u094b \u092e\u093e\u092a\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0917\u0923\u0928\u093e \u0915\u093f\u090f \u091c\u093e\u0924\u0947 \u0939\u0948\u0902, \u0905\u0930\u094d\u0925\u093e\u0924 \u092b\u0930\u094d\u092e \u0915\u0940 \u0905\u092a\u0928\u0940 \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u0926\u0947\u0928\u0926\u093e\u0930\u093f\u092f\u094b\u0902 \u0915\u094b \u092a\u0942\u0930\u093e \u0915\u0930\u0928\u0947 \u0915\u0940 \u0915\u094d\u0937\u092e\u0924\u093e\u0964<\/li>\n\n\n\n<li>\u092f\u0939 \u090f\u0915 \u092c\u0948\u0932\u0947\u0902\u0938 \u0936\u0940\u091f \u0905\u0928\u0941\u092a\u093e\u0924 \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0924\u0930\u0932\u0924\u093e \u0905\u0928\u0941\u092a\u093e\u0924 \u0915\u094b \u0928\u093f\u092e\u094d\u0928 \u092a\u094d\u0930\u0915\u093e\u0930 \u0935\u0930\u094d\u0917\u0940\u0915\u0943\u0924 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948:<\/li>\n<\/ul>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>\u091a\u093e\u0932\u0942 \u0905\u0928\u0941\u092a\u093e\u0924 \u092f\u093e \u0915\u093e\u0930\u094d\u092f\u0936\u0940\u0932 \u092a\u0942\u0902\u091c\u0940 \u0905\u0928\u0941\u092a\u093e\u0924<\/strong>&nbsp;<\/h5>\n\n\n\n<ol class=\"wp-block-list\">\n<li><\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u092f\u0939 \u0915\u093f\u0938\u0940 \u0909\u0926\u094d\u092f\u092e \u0915\u0940 \u0905\u0932\u094d\u092a\u0915\u093e\u0932\u093f\u0915 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0938\u094d\u0925\u093f\u0924\u093f \u0915\u093e \u0906\u0915\u0932\u0928 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0938\u0939\u093e\u092f\u0915 \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092f\u0939 \u091a\u093e\u0932\u0942 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u0914\u0930 \u091a\u093e\u0932\u0942 \u0926\u0947\u0928\u0926\u093e\u0930\u093f\u092f\u094b\u0902 \u0915\u0947 \u092c\u0940\u091a \u0915\u093e \u0905\u0928\u0941\u092a\u093e\u0924 \u0926\u0930\u094d\u0936\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"618\" height=\"148\" src=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image27-1.png\" alt=\"\" class=\"wp-image-135440\" style=\"width:359px;height:auto\" srcset=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image27-1.png 618w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image27-1-600x144.png 600w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image27-1-300x72.png 300w\" sizes=\"auto, (max-width: 618px) 100vw, 618px\" \/><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0906\u0926\u0930\u094d\u0936 \u0905\u0928\u0941\u092a\u093e\u0924 = 2:1<\/li>\n\n\n\n<li>\u0909\u091a\u094d\u091a \u0905\u0928\u0941\u092a\u093e\u0924: \u0905\u091a\u094d\u091b\u0940 \u0924\u0930\u0932\u0924\u093e \u0938\u094d\u0925\u093f\u0924\u093f\u0964<\/li>\n\n\n\n<li>\u0928\u093f\u092e\u094d\u0928 \u0905\u0928\u0941\u092a\u093e\u0924: \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0940 \u090b\u0923 \u091a\u0941\u0915\u093e\u0928\u0947 \u0915\u0940 \u0915\u094d\u0937\u092e\u0924\u093e \u0915\u092e\u0964<\/li>\n<\/ul>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>\u0924\u0930\u0932 \u0905\u0928\u0941\u092a\u093e\u0924\/ \u0924\u094d\u0935\u0930\u093f\u0924 \u0905\u0928\u0941\u092a\u093e\u0924 \/ \u0905\u092e\u094d\u0932 \u092a\u0930\u0940\u0915\u094d\u0937\u0923 \u0905\u0928\u0941\u092a\u093e\u0924<\/strong>&nbsp;<\/h5>\n\n\n\n<ol class=\"wp-block-list\">\n<li><\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u092f\u0939 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0940 \u0924\u094d\u0935\u0930\u093f\u0924 \u090b\u0923 \u091a\u0941\u0915\u093e\u0928\u0947 \u0915\u0940 \u0915\u094d\u0937\u092e\u0924\u093e \u0915\u094b \u092e\u093e\u092a\u0924\u093e \u0939\u0948\u0964<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"828\" height=\"158\" src=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image4-3.png\" alt=\"\" class=\"wp-image-135442\" style=\"width:388px;height:auto\" srcset=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image4-3.png 828w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image4-3-600x114.png 600w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image4-3-300x57.png 300w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image4-3-768x147.png 768w\" sizes=\"auto, (max-width: 828px) 100vw, 828px\" \/><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0924\u094d\u0935\u0930\u093f\u0924 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0901 = \u091a\u093e\u0932\u0942 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0901 \u2013 (\u0938\u094d\u091f\u0949\u0915 + \u092a\u0942\u0930\u094d\u0935\u092d\u0941\u0917\u0924\u093e\u0928 \u0935\u094d\u092f\u092f)\u0964<\/li>\n\n\n\n<li>\u0907\u0938\u0915\u0940 \u0917\u0923\u0928\u093e \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0940 \u0924\u0930\u0932\u0924\u093e \u0938\u094d\u0925\u093f\u0924\u093f \u092a\u0930 \u090f\u0915 \u092a\u0942\u0930\u0915 \u091c\u093e\u0902\u091a \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948 \u0914\u0930 \u0907\u0938\u0932\u093f\u090f \u0907\u0938\u0947 &#8216;\u0905\u092e\u094d\u0932 \u092a\u0930\u0940\u0915\u094d\u0937\u0923 \u0905\u0928\u0941\u092a\u093e\u0924&#8217; \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092d\u0940 \u091c\u093e\u0928\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0906\u0926\u0930\u094d\u0936 \u0905\u0928\u0941\u092a\u093e\u0924 = 1:1<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u0915\u094d\u0930\u093f\u092f\u093e\u0936\u0940\u0932\u0924\u093e \u0905\u0928\u0941\u092a\u093e\u0924 \/ \u091f\u0930\u094d\u0928\u0911\u0935\u0930 \u0905\u0928\u0941\u092a\u093e\u0924<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0915\u094d\u0930\u093f\u092f\u093e\u0936\u0940\u0932\u0924\u093e \u0905\u0928\u0941\u092a\u093e\u0924 \u092f\u0939 \u092e\u093e\u092a\u0924\u0947 \u0939\u0948\u0902 \u0915\u093f \u0915\u094b\u0908 \u092b\u0930\u094d\u092e \u0905\u092a\u0928\u0940 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u092f\u093e \u0938\u0902\u0938\u093e\u0927\u0928\u094b\u0902 \u0915\u093e \u092a\u094d\u0930\u092c\u0902\u0927\u0928 \u0915\u093f\u0924\u0928\u0940 \u0915\u0941\u0936\u0932\u0924\u093e \u0938\u0947 \u0915\u0930 \u0930\u0939\u0940 \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0907\u0928\u094d\u0939\u0947\u0902 \u091f\u0930\u094d\u0928\u0913\u0935\u0930 \u0905\u0928\u0941\u092a\u093e\u0924 \u092d\u0940 \u0915\u0939\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u092f\u0947 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u0947 \u0930\u093e\u091c\u0938\u094d\u0935 \u0938\u0902\u091a\u093e\u0932\u0928 (Revenue from Operations &#8211; Sales) \u092e\u0947\u0902 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u093f\u0924 \u0939\u094b\u0928\u0947 \u0915\u0940 \u0917\u0924\u093f \u0915\u094b \u0926\u0930\u094d\u0936\u093e\u0924\u0947 \u0939\u0948\u0902\u0964<\/li>\n\n\n\n<li>\u0907\u0938\u0915\u093e \u092a\u0930\u093f\u0923\u093e\u092e \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0915\u0947 \u092c\u091c\u093e\u092f \u092a\u0942\u0930\u094d\u0923\u093e\u0902\u0915 (Integer) \u092e\u0947\u0902 \u0935\u094d\u092f\u0915\u094d\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0909\u091a\u094d\u091a \u091f\u0930\u094d\u0928\u0913\u0935\u0930 \u0905\u0928\u0941\u092a\u093e\u0924 = \u092a\u0942\u0902\u091c\u0940 \u092f\u093e \u0938\u0902\u0938\u093e\u0927\u0928\u094b\u0902 \u0915\u093e \u092c\u0947\u0939\u0924\u0930 \u0909\u092a\u092f\u094b\u0917, \u091c\u094b \u0932\u093e\u092d\u092a\u094d\u0930\u0926\u0924\u093e \u0905\u0928\u0941\u092a\u093e\u0924 \u0915\u094b \u092d\u0940 \u0938\u0941\u0927\u093e\u0930\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0915\u094d\u0930\u093f\u092f\u093e\u0936\u0940\u0932\u0924\u093e \u0905\u0928\u0941\u092a\u093e\u0924 \u0915\u0947 \u092a\u094d\u0930\u0915\u093e\u0930:<\/li>\n<\/ul>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>\u0938\u094d\u091f\u0949\u0915 \u091f\u0930\u094d\u0928\u0913\u0935\u0930 \u0905\u0928\u0941\u092a\u093e\u0924<\/strong><\/h5>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"972\" height=\"148\" src=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image10-3.png\" alt=\"\" class=\"wp-image-135444\" style=\"width:420px;height:auto\" srcset=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image10-3.png 972w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image10-3-600x91.png 600w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image10-3-300x46.png 300w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image10-3-768x117.png 768w\" sizes=\"auto, (max-width: 972px) 100vw, 972px\" \/><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u092f\u0939 \u0938\u094d\u091f\u0949\u0915 \u0915\u094b \u092c\u093f\u0915\u094d\u0930\u0940 \u092e\u0947\u0902 \u092c\u0926\u0932\u0928\u0947 \u0915\u0940 \u0917\u0924\u093f \u0915\u094b \u092e\u093e\u092a\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092f\u0939 \u0926\u0930\u094d\u0936\u093e\u0924\u093e \u0939\u0948 \u0915\u093f \u0938\u094d\u091f\u0949\u0915 \u092e\u0947\u0902 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0928\u093f\u0935\u0947\u0936 \u092a\u094d\u0930\u092d\u093e\u0935\u0940 \u0930\u0942\u092a \u0938\u0947 \u0909\u092a\u092f\u094b\u0917 \u0915\u093f\u092f\u093e \u091c\u093e \u0930\u0939\u093e \u0939\u0948 \u092f\u093e \u0928\u0939\u0940\u0902\u0964<\/li>\n\n\n\n<li>\u0909\u091a\u094d\u091a \u0905\u0928\u0941\u092a\u093e\u0924 = \u0938\u094d\u091f\u0949\u0915 \u0938\u0947 \u0905\u0927\u093f\u0915 \u092c\u093f\u0915\u094d\u0930\u0940 \u0909\u0924\u094d\u092a\u0928\u094d\u0928 \u0939\u094b \u0930\u0939\u0940 \u0939\u0948, \u091c\u094b \u092a\u094d\u0930\u092d\u093e\u0935\u0940 \u092a\u094d\u0930\u092c\u0902\u0927\u0928 \u0915\u094b \u0926\u0930\u094d\u0936\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n<\/ul>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>\u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u093f \u091f\u0930\u094d\u0928\u0913\u0935\u0930 \u0905\u0928\u0941\u092a\u093e\u0924\/\u0926\u0947\u0928\u0926\u093e\u0930 \u091f\u0930\u094d\u0928\u0913\u0935\u0930 \u0905\u0928\u0941\u092a\u093e\u0924<\/strong><\/h5>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"828\" height=\"136\" src=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image9-2.png\" alt=\"\" class=\"wp-image-135446\" style=\"width:487px;height:auto\" srcset=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image9-2.png 828w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image9-2-600x99.png 600w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image9-2-300x49.png 300w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image9-2-768x126.png 768w\" sizes=\"auto, (max-width: 828px) 100vw, 828px\" \/><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u092f\u0939 \u092f\u0939 \u0926\u0930\u094d\u0936\u093e\u0924\u093e \u0939\u0948 \u0915\u093f \u090f\u0915 \u0935\u0930\u094d\u0937 \u092e\u0947\u0902 \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u094b \u0915\u093f\u0924\u0928\u0940 \u092c\u093e\u0930 \u0928\u0915\u0926\u0940 \u092e\u0947\u0902 \u092c\u0926\u0932\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092f\u0939 \u0926\u0930\u094d\u0936\u093e\u0924\u093e \u0939\u0948 \u0915\u093f \u092b\u0930\u094d\u092e \u0915\u093f\u0924\u0928\u0940 \u0924\u0947\u091c\u0940 \u0938\u0947 \u0905\u092a\u0928\u0947 \u0917\u094d\u0930\u093e\u0939\u0915\u094b\u0902 \u0938\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0930 \u0930\u0939\u0940 \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0905\u0927\u093f\u0915 \u0905\u0928\u0941\u092a\u093e\u0924 = \u090b\u0923 \u0936\u0940\u0918\u094d\u0930\u0924\u093e \u0938\u0947 \u0935\u0938\u0942\u0932\u093e \u091c\u093e \u0930\u0939\u093e \u0939\u0948, \u091c\u093f\u0938\u0938\u0947 \u0928\u0915\u0926\u0940 \u092a\u094d\u0930\u0935\u093e\u0939 (Cash Flow) \u092c\u0947\u0939\u0924\u0930 \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/li>\n<\/ul>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>\u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0926\u0947\u092f \u091f\u0930\u094d\u0928\u0913\u0935\u0930 \u0905\u0928\u0941\u092a\u093e\u0924\/\u0932\u0947\u0928\u0926\u093e\u0930 \u091f\u0930\u094d\u0928\u0913\u0935\u0930 \u0905\u0928\u0941\u092a\u093e\u0924<\/strong><\/h5>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"766\" height=\"166\" src=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image22-2.png\" alt=\"\" class=\"wp-image-135448\" style=\"width:461px;height:auto\" srcset=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image22-2.png 766w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image22-2-600x130.png 600w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image22-2-300x65.png 300w\" sizes=\"auto, (max-width: 766px) 100vw, 766px\" \/><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u092f\u0939 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e\u0913\u0902 \u0938\u0947 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u092a\u0930 \u0916\u0930\u0940\u0926 \u0915\u0947 \u0932\u093e\u092d \u0915\u094b \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0926\u0915\u094d\u0937\u0924\u093e \u0915\u094b \u092e\u093e\u092a\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0909\u091a\u094d\u091a \u0905\u0928\u0941\u092a\u093e\u0924 = \u0915\u092e \u092d\u0941\u0917\u0924\u093e\u0928 \u0905\u0935\u0927\u093f (\u091c\u0932\u094d\u0926\u0940 \u092d\u0941\u0917\u0924\u093e\u0928), \u091c\u092c\u0915\u093f \u0915\u092e \u0905\u0928\u0941\u092a\u093e\u0924 = \u0932\u0902\u092c\u0940 \u092d\u0941\u0917\u0924\u093e\u0928 \u0905\u0935\u0927\u093f (\u0926\u0947\u092f\u0924\u093e\u0913\u0902 \u0915\u093e \u0926\u0947\u0930 \u0938\u0947 \u092d\u0941\u0917\u0924\u093e\u0928)\u0964<\/li>\n<\/ul>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>\u0915\u093e\u0930\u094d\u092f\u0936\u0940\u0932 \u092a\u0942\u0902\u091c\u0940 \u091f\u0930\u094d\u0928\u0913\u0935\u0930 \u0905\u0928\u0941\u092a\u093e\u0924<\/strong><\/h5>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"856\" height=\"124\" src=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image43.png\" alt=\"\" class=\"wp-image-135450\" style=\"width:483px;height:auto\" srcset=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image43.png 856w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image43-600x87.png 600w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image43-300x43.png 300w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image43-768x111.png 768w\" sizes=\"auto, (max-width: 856px) 100vw, 856px\" \/><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0915\u093e\u0930\u094d\u092f\u0936\u0940\u0932 \u092a\u0942\u0902\u091c\u0940 = \u091a\u093e\u0932\u0942 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0901 \u2212 \u091a\u093e\u0932\u0942 \u0926\u0947\u0928\u0926\u093e\u0930\u093f\u092f\u093e\u0901<\/li>\n\n\n\n<li>\u092f\u0939 \u092f\u0939 \u0926\u0930\u094d\u0936\u093e\u0924\u093e \u0939\u0948 \u0915\u093f \u0915\u093e\u0930\u094d\u092f\u0936\u0940\u0932 \u092a\u0942\u0902\u091c\u0940 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u093f\u0924\u0928\u0940 \u092a\u094d\u0930\u092d\u093e\u0935\u0940 \u0930\u0942\u092a \u0938\u0947 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0938\u094d\u091f\u0949\u0915 \u091f\u0930\u094d\u0928\u0913\u0935\u0930 \u0905\u0928\u0941\u092a\u093e\u0924 \u0915\u0940 \u0924\u0941\u0932\u0928\u093e \u092e\u0947\u0902 \u0905\u0927\u093f\u0915 \u092a\u094d\u0930\u092d\u093e\u0935\u0940 \u0939\u094b\u0924\u093e \u0939\u0948 \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u092f\u0939 \u0915\u0947\u0935\u0932 \u0938\u094d\u091f\u0949\u0915 \u0915\u0947 \u092c\u091c\u093e\u092f \u0938\u0902\u092a\u0942\u0930\u094d\u0923 \u0915\u093e\u0930\u094d\u092f\u0936\u0940\u0932 \u092a\u0942\u0902\u091c\u0940 \u0915\u0947 \u0909\u092a\u092f\u094b\u0917 \u0915\u094b \u0926\u0930\u094d\u0936\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0909\u091a\u094d\u091a \u0905\u0928\u0941\u092a\u093e\u0924 = \u0905\u0927\u093f\u0915 \u092c\u093f\u0915\u094d\u0930\u0940, \u091c\u093f\u0938\u0915\u093e \u0905\u0930\u094d\u0925 \u0939\u0948 \u0915\u093f \u0915\u093e\u0930\u094d\u092f\u0936\u0940\u0932 \u092a\u0942\u0902\u091c\u0940 \u0915\u093e \u092c\u0947\u0939\u0924\u0930 \u0909\u092a\u092f\u094b\u0917 \u0915\u093f\u092f\u093e \u091c\u093e \u0930\u0939\u093e \u0939\u0948\u0964<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u092a\u0942\u0902\u091c\u0940 \u0938\u0902\u0930\u091a\u0928\u093e \u0905\u0928\u0941\u092a\u093e\u0924 \/ \u0938\u0949\u0932\u094d\u0935\u0947\u0902\u0938\u0940 \u0905\u0928\u0941\u092a\u093e\u0924<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0938\u0949\u0932\u094d\u0935\u0947\u0902\u0938\u0940 \u0915\u093e \u0924\u093e\u0924\u094d\u092a\u0930\u094d\u092f \u0915\u093f\u0938\u0940 \u0909\u0926\u094d\u092f\u092e \u0915\u0940 \u0926\u0940\u0930\u094d\u0918\u0915\u093e\u0932\u093f\u0915 \u090b\u0923 \u091a\u0941\u0915\u093e\u0928\u0947 \u0915\u0940 \u0915\u094d\u0937\u092e\u0924\u093e \u0938\u0947 \u0939\u0948\u0964 \u092f\u0939 \u0915\u093f\u0938\u0940 \u0915\u0902\u092a\u0928\u0940 \u0915\u0940 \u0926\u0940\u0930\u094d\u0918\u0915\u093e\u0932\u093f\u0915 \u0926\u0947\u0928\u0926\u093e\u0930\u093f\u092f\u094b\u0902 \u0915\u094b \u092a\u0942\u0930\u093e \u0915\u0930\u0928\u0947 \u0915\u0940 \u092f\u094b\u0917\u094d\u092f\u0924\u093e \u0915\u094b \u0926\u0930\u094d\u0936\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0926\u0940\u0930\u094d\u0918\u0915\u093e\u0932\u093f\u0915 \u0938\u0949\u0932\u094d\u0935\u0947\u0902\u0938\u0940 \u0905\u0928\u0941\u092a\u093e\u0924 \u092f\u0939 \u092e\u093e\u092a\u0924\u0947 \u0939\u0948\u0902 \u0915\u093f \u0915\u094b\u0908 \u092b\u0930\u094d\u092e \u0905\u092a\u0928\u0947 \u0926\u0940\u0930\u094d\u0918\u0915\u093e\u0932\u093f\u0915 \u0909\u0927\u093e\u0930\u094b\u0902 \u0938\u0947 \u091c\u0941\u0921\u093c\u0947 \u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u092c\u094d\u092f\u093e\u091c \u0914\u0930 \u092a\u0941\u0928\u0930\u094d\u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093e\u0930\u094d\u092f\u0915\u094d\u0930\u092e\u094b\u0902 \u0915\u094b \u092a\u0942\u0930\u093e \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0915\u093f\u0924\u0928\u0940 \u0938\u0915\u094d\u0937\u092e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092f\u0939 \u0928\u093f\u0935\u0947\u0936\u0915\u094b\u0902 \u0915\u094b \u092f\u0939 \u0938\u092e\u091d\u0928\u0947 \u092e\u0947\u0902 \u0938\u0939\u093e\u092f\u0924\u093e \u0915\u0930\u0924\u093e \u0939\u0948 \u0915\u093f \u0915\u094b\u0908 \u0915\u0902\u092a\u0928\u0940 \u0905\u092a\u0928\u0947 \u092a\u0930\u093f\u091a\u093e\u0932\u0928 \u0914\u0930 \u0935\u093f\u0915\u093e\u0938 \u0915\u094b \u0915\u093f\u0938 \u092a\u094d\u0930\u0915\u093e\u0930 \u0935\u093f\u0924\u094d\u0924\u092a\u094b\u0937\u093f\u0924 \u0915\u0930 \u0930\u0939\u0940 \u0939\u0948 \u0914\u0930 \u0909\u0938\u0915\u0940 \u092a\u0942\u0902\u091c\u0940 \u0938\u0902\u0930\u091a\u0928\u093e \u0915\u094d\u092f\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0938\u0949\u0932\u094d\u0935\u0947\u0902\u0938\u0940 \u0905\u0928\u0941\u092a\u093e\u0924 \u0915\u0947 \u092a\u094d\u0930\u0915\u093e\u0930:<\/li>\n<\/ul>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>\u090b\u0923-\u0907\u0915\u094d\u0935\u093f\u091f\u0940 \u0905\u0928\u0941\u092a\u093e\u0924 \/ \u092c\u093e\u0939\u094d\u092f-\u0906\u0902\u0924\u0930\u093f\u0915 \u0907\u0915\u094d\u0935\u093f\u091f\u0940 \u0905\u0928\u0941\u092a\u093e\u0924<\/strong><\/h5>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"840\" height=\"142\" src=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image29-1.png\" alt=\"\" class=\"wp-image-135454\" style=\"width:433px;height:auto\" srcset=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image29-1.png 840w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image29-1-600x101.png 600w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image29-1-300x51.png 300w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image29-1-768x130.png 768w\" sizes=\"auto, (max-width: 840px) 100vw, 840px\" \/><\/figure>\n\n\n\n<ol class=\"wp-block-list\">\n<li><\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u092f\u0939 \u092f\u0939 \u0926\u0930\u094d\u0936\u093e\u0924\u093e \u0939\u0948 \u0915\u093f \u0915\u093f\u0938\u0940 \u092b\u0930\u094d\u092e \u0926\u094d\u0935\u093e\u0930\u093e \u0915\u0941\u0932 \u0928\u093f\u0927\u093f\u092f\u093e\u0901 \u0915\u093f\u0938 \u0905\u0928\u0941\u092a\u093e\u0924 \u092e\u0947\u0902 \u090b\u0923 \u0914\u0930 \u0907\u0915\u094d\u0935\u093f\u091f\u0940 \u0938\u0947 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0940 \u0917\u0908 \u0939\u0948\u0902\u0964<\/li>\n\n\n\n<li>\u092f\u0939 \u092f\u0939 \u0907\u0902\u0917\u093f\u0924 \u0915\u0930\u0924\u093e \u0939\u0948 \u0915\u093f \u0915\u094b\u0908 \u092b\u0930\u094d\u092e \u0905\u092a\u0928\u0940 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u092c\u093e\u0939\u0930\u0940 \u0938\u094d\u0930\u094b\u0924\u094b\u0902 \u092a\u0930 \u0915\u093f\u0924\u0928\u0940 \u0928\u093f\u0930\u094d\u092d\u0930 \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092f\u0926\u093f \u090b\u0923-\u0907\u0915\u094d\u0935\u093f\u091f\u0940 \u0905\u0928\u0941\u092a\u093e\u0924 2:1 \u0938\u0947 \u0905\u0927\u093f\u0915 \u0939\u094b \u091c\u093e\u0924\u093e \u0939\u0948, \u0924\u094b \u092f\u0939 \u091c\u094b\u0916\u093f\u092e\u092a\u0942\u0930\u094d\u0923 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0938\u094d\u0925\u093f\u0924\u093f \u0915\u094b \u0926\u0930\u094d\u0936\u093e\u0924\u093e \u0939\u0948, \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u0915\u0902\u092a\u0928\u0940 \u092a\u0930 \u0905\u0924\u094d\u092f\u0927\u093f\u0915 \u090b\u0923 \u092d\u093e\u0930 \u0939\u0948\u0964<\/li>\n<\/ul>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>\u0938\u094d\u0935\u093e\u092e\u093f\u0924\u094d\u0935 \u0905\u0928\u0941\u092a\u093e\u0924 \/ \u0907\u0915\u094d\u0935\u093f\u091f\u0940 \u0905\u0928\u0941\u092a\u093e\u0924<\/strong><\/h5>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"764\" height=\"142\" src=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image17-2.png\" alt=\"\" class=\"wp-image-135456\" style=\"width:408px;height:auto\" srcset=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image17-2.png 764w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image17-2-600x112.png 600w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image17-2-300x56.png 300w\" sizes=\"auto, (max-width: 764px) 100vw, 764px\" \/><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u092f\u0939 \u092f\u0939 \u0926\u0930\u094d\u0936\u093e\u0924\u093e \u0939\u0948 \u0915\u093f \u0915\u093f\u0938\u0940 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u093e \u0938\u094d\u0935\u093e\u092e\u093f\u0924\u094d\u0935 \u0915\u093f\u0924\u0928\u0947 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0924\u0915 \u0909\u0938\u0915\u0947 \u0936\u0947\u092f\u0930\u0927\u093e\u0930\u0915\u094b\u0902 \u0915\u0947 \u092a\u093e\u0938 \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092f\u0926\u093f \u0905\u0928\u0941\u092a\u093e\u0924 \u0909\u091a\u094d\u091a \u0939\u0948, \u0924\u094b \u0907\u0938\u0915\u093e \u0905\u0930\u094d\u0925 \u0939\u0948 \u0915\u093f \u092b\u0930\u094d\u092e \u0915\u0940 \u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u092e\u0947\u0902 \u0936\u0947\u092f\u0930\u0927\u093e\u0930\u0915\u094b\u0902 \u0915\u0940 \u0939\u093f\u0938\u094d\u0938\u0947\u0926\u093e\u0930\u0940 \u0905\u0927\u093f\u0915 \u0939\u0948, \u091c\u093f\u0938\u0938\u0947 \u0932\u0947\u0928\u0926\u093e\u0930\u094b\u0902 (Creditors) \u0915\u0947 \u0932\u093f\u090f \u0938\u0941\u0930\u0915\u094d\u0937\u093e \u0905\u0927\u093f\u0915 \u0939\u094b\u0924\u0940 \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0936\u0947\u092f\u0930\u0927\u093e\u0930\u0915\u094b\u0902 \u0915\u0940 \u0928\u093f\u0927\u093f\u092f\u093e\u0901 = \u0907\u0915\u094d\u0935\u093f\u091f\u0940 \u0936\u0947\u092f\u0930 \u092a\u0942\u0902\u091c\u0940 + \u0935\u0930\u0940\u092f\u0924\u093e \u0936\u0947\u092f\u0930 \u092a\u0942\u0902\u091c\u0940 + \u0905\u0935\u093f\u0924\u0930\u093f\u0924 \u0932\u093e\u092d + \u0930\u093f\u091c\u093c\u0930\u094d\u0935 \u0914\u0930 \u0905\u0927\u093f\u0936\u0947\u0937<\/li>\n<\/ul>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>\u092c\u094d\u092f\u093e\u091c \/ \u090b\u0923 \u0938\u0947\u0935\u093e \u0915\u0935\u0930\u0947\u091c \u0905\u0928\u0941\u092a\u093e\u0924<\/strong><\/h5>\n\n\n\n<figure class=\"wp-block-image aligncenter size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"138\" src=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image19-3-1024x138.png\" alt=\"\" class=\"wp-image-135458\" style=\"width:560px;height:auto\" srcset=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image19-3-1024x138.png 1024w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image19-3-600x81.png 600w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image19-3-300x40.png 300w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image19-3-768x103.png 768w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image19-3.png 1056w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u092f\u0939 \u092f\u0939 \u0926\u0930\u094d\u0936\u093e\u0924\u093e \u0939\u0948 \u0915\u093f \u0915\u094b\u0908 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0905\u092a\u0928\u0947 \u090b\u0923 \u092a\u0930 \u0932\u0917\u0928\u0947 \u0935\u093e\u0932\u0947 \u092c\u094d\u092f\u093e\u091c \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u094b \u0938\u092e\u092f \u092a\u0930 \u092a\u0942\u0930\u093e \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0915\u093f\u0924\u0928\u093e \u0938\u0915\u094d\u0937\u092e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092f\u0939 \u0932\u0947\u0928\u0926\u093e\u0930\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0938\u0941\u0930\u0915\u094d\u0937\u093e \u0915\u0940 \u0921\u093f\u0917\u094d\u0930\u0940 \u0915\u094b \u092e\u093e\u092a\u0924\u093e \u0939\u0948 \u0915\u093f \u0915\u0902\u092a\u0928\u0940 \u092c\u094d\u092f\u093e\u091c \u092d\u0941\u0917\u0924\u093e\u0928 \u092e\u0947\u0902 \u0921\u093f\u092b\u0949\u0932\u094d\u091f \u0915\u0930\u0947\u0917\u0940 \u092f\u093e \u0928\u0939\u0940\u0902\u0964<\/li>\n\n\n\n<li>\u092f\u0926\u093f \u0915\u094b\u0908 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0905\u092a\u0928\u0940 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u092a\u0930 \u0905\u0930\u094d\u091c\u093f\u0924 \u0932\u093e\u092d \u0915\u094b \u0926\u0940\u0930\u094d\u0918\u0915\u093e\u0932\u093f\u0915 \u090b\u0923 \u0915\u0947 \u092c\u094d\u092f\u093e\u091c \u0926\u0930 \u0938\u0947 \u0905\u0927\u093f\u0915 \u0905\u0930\u094d\u091c\u093f\u0924 \u0915\u0930 \u0930\u0939\u093e \u0939\u0948, \u0924\u094b \u0907\u0938\u0915\u093e \u0905\u0930\u094d\u0925 \u0939\u0948 \u0915\u093f \u0915\u0902\u092a\u0928\u0940 \u0932\u093e\u092d\u0915\u093e\u0930\u0940 \u0938\u094d\u0925\u093f\u0924\u093f \u092e\u0947\u0902 \u0939\u0948\u0964<\/li>\n<\/ul>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>\u092a\u0942\u0902\u091c\u0940 \u0917\u093f\u092f\u0930\u093f\u0902\u0917 \u0905\u0928\u0941\u092a\u093e\u0924 (CGR)<\/strong><\/h5>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"536\" height=\"126\" src=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image35-1.png\" alt=\"\" class=\"wp-image-135460\" style=\"width:324px;height:auto\" srcset=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image35-1.png 536w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image35-1-300x71.png 300w\" sizes=\"auto, (max-width: 536px) 100vw, 536px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image aligncenter size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"120\" src=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image40-1-1024x120.png\" alt=\"\" class=\"wp-image-135462\" style=\"width:683px;height:auto\" srcset=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image40-1-1024x120.png 1024w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image40-1-600x70.png 600w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image40-1-300x35.png 300w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image40-1-768x90.png 768w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image40-1.png 1284w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u092f\u0939 \u0926\u0940\u0930\u094d\u0918\u0915\u093e\u0932\u093f\u0915 \u090b\u0923 (Long-Term Debt) \u0914\u0930 \u090b\u0923 \u092a\u0942\u0902\u091c\u0940 (Loans) \u0915\u093e \u0936\u0941\u0926\u094d\u0927 \u092e\u0942\u0932\u094d\u092f (Net Worth) \u0915\u0947 \u0938\u093e\u0925 \u0938\u0902\u092c\u0902\u0927 \u0926\u0930\u094d\u0936\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092f\u0939 \u092f\u0939 \u0926\u0930\u094d\u0936\u093e\u0924\u093e \u0939\u0948 \u0915\u093f \u0915\u093f\u0938\u0940 \u092b\u0930\u094d\u092e \u0915\u0940 \u092a\u0942\u0902\u091c\u0940 \u0938\u0902\u0930\u091a\u0928\u093e \u092e\u0947\u0902 \u0928\u093f\u092f\u0924 \u0932\u093e\u0917\u0924 \u0935\u093e\u0932\u0940 \u092a\u0942\u0902\u091c\u0940 (Fixed Cost Bearing Capital) \u0914\u0930 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928\u0940\u092f \u0932\u093e\u0917\u0924 \u0935\u093e\u0932\u0940 \u092a\u0942\u0902\u091c\u0940 (Variable Cost Bearing Capital) \u0915\u093e \u0905\u0928\u0941\u092a\u093e\u0924 \u0915\u094d\u092f\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092f\u0939 \u0915\u0902\u092a\u0928\u0940 \u0915\u0940 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0938\u0902\u0930\u091a\u0928\u093e \u0914\u0930 \u091c\u094b\u0916\u093f\u092e \u0938\u094d\u0924\u0930 \u0915\u094b \u092e\u093e\u092a\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0909\u091a\u094d\u091a \u092a\u0942\u0902\u091c\u0940 \u0917\u093f\u092f\u0930\u093f\u0902\u0917 (High CGR) = \u0905\u0927\u093f\u0915 \u091c\u094b\u0916\u093f\u092e \u0914\u0930 \u0907\u0915\u094d\u0935\u093f\u091f\u0940 \u0927\u093e\u0930\u0915\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0909\u091a\u094d\u091a \u0932\u093e\u092d\u0964<\/li>\n\n\n\n<li>\u0928\u093f\u092e\u094d\u0928 \u092a\u0942\u0902\u091c\u0940 \u0917\u093f\u092f\u0930\u093f\u0902\u0917 (Low CGR) = \u0928\u093f\u0935\u0947\u0936\u0915\u094b\u0902 \u0915\u093e \u0915\u0902\u092a\u0928\u0940 \u092e\u0947\u0902 \u0905\u0927\u093f\u0915 \u0935\u093f\u0936\u094d\u0935\u093e\u0938 \u0914\u0930 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0938\u094d\u0925\u093f\u0930\u0924\u093e\u0964<\/li>\n<\/ul>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>\u0915\u0941\u0932 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f-\u090b\u0923 \u0905\u0928\u0941\u092a\u093e\u0924<\/strong><\/h5>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"538\" height=\"118\" src=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image34-1.png\" alt=\"\" class=\"wp-image-135466\" style=\"width:346px;height:auto\" srcset=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image34-1.png 538w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image34-1-300x66.png 300w\" sizes=\"auto, (max-width: 538px) 100vw, 538px\" \/><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u092f\u0939 \u092e\u093e\u092a\u0924\u093e \u0939\u0948 \u0915\u093f \u092b\u0930\u094d\u092e \u0915\u0940 \u0926\u0940\u0930\u094d\u0918\u0915\u093e\u0932\u093f\u0915 \u0926\u0947\u0928\u0926\u093e\u0930\u093f\u092f\u093e\u0901 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u0926\u094d\u0935\u093e\u0930\u093e \u0915\u093f\u0924\u0928\u0940 \u0939\u0926 \u0924\u0915 \u0938\u0941\u0930\u0915\u094d\u0937\u093f\u0924 \u0939\u0948\u0902\u0964<\/li>\n\n\n\n<li>\u0909\u091a\u094d\u091a \u0905\u0928\u0941\u092a\u093e\u0924 = \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0901 \u0938\u094d\u0935\u093e\u092e\u0940 \u0928\u093f\u0927\u093f\u092f\u094b\u0902 (Owners\u2019 Funds) \u0938\u0947 \u0905\u0927\u093f\u0915 \u0935\u093f\u0924\u094d\u0924\u092a\u094b\u0937\u093f\u0924 \u0939\u0948\u0902 \u0914\u0930 \u0926\u0940\u0930\u094d\u0918\u0915\u093e\u0932\u093f\u0915 \u090b\u0923 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u0926\u094d\u0935\u093e\u0930\u093e \u092a\u0942\u0930\u0940 \u0924\u0930\u0939 \u0938\u0947 \u0915\u0935\u0930 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092f\u0939 \u0932\u0947\u0928\u0926\u093e\u0930\u094b\u0902 (Creditors) \u0914\u0930 \u0928\u093f\u0935\u0947\u0936\u0915\u094b\u0902 (Investors) \u0915\u094b \u0915\u0902\u092a\u0928\u0940 \u0915\u0940 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0938\u094d\u0925\u093f\u0930\u0924\u093e \u0915\u093e \u0906\u0915\u0932\u0928 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u092e\u0926\u0926 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u0932\u093e\u092d\u092a\u094d\u0930\u0926\u0924\u093e \u0905\u0928\u0941\u092a\u093e\u0924 (Profitability Ratio)<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0932\u093e\u092d\u092a\u094d\u0930\u0926\u0924\u093e \u0905\u0928\u0941\u092a\u093e\u0924 \u092f\u0939 \u092e\u093e\u092a\u0928\u0947 \u092e\u0947\u0902 \u0938\u0939\u093e\u092f\u0924\u093e \u0915\u0930\u0924\u093e \u0939\u0948 \u0915\u093f \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u092e\u0947\u0902 \u0928\u093f\u0935\u0947\u0936\u093f\u0924 \u0930\u093e\u0936\u093f \u0938\u0947 \u0915\u093f\u0924\u0928\u093e \u0932\u093e\u092d \u0905\u0930\u094d\u091c\u093f\u0924 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092f\u0947 \u0905\u0928\u0941\u092a\u093e\u0924 \u0915\u093f\u0938\u0940 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0940 \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u0938\u0902\u091a\u093e\u0932\u0928 \u0915\u093e\u0930\u094d\u092f\u092a\u094d\u0930\u0923\u093e\u0932\u0940 (Operating Performance) \u0914\u0930 \u0926\u0915\u094d\u0937\u0924\u093e \u0915\u0940 \u091c\u093e\u0902\u091a \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964<\/li>\n\n\n\n<li>\u092f\u0926\u093f \u0932\u093e\u092d\u092a\u094d\u0930\u0926\u0924\u093e \u092e\u0947\u0902 \u0917\u093f\u0930\u093e\u0935\u091f \u0906 \u0930\u0939\u0940 \u0939\u094b, \u0924\u094b \u092f\u0947 \u0905\u0928\u0941\u092a\u093e\u0924 \u092a\u094d\u0930\u092c\u0902\u0927\u0928 \u0915\u094b \u0938\u0941\u0927\u093e\u0930\u093e\u0924\u094d\u092e\u0915 \u0909\u092a\u093e\u092f \u0905\u092a\u0928\u093e\u0928\u0947 \u092e\u0947\u0902 \u0938\u0939\u093e\u092f\u0915 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902\u0964<\/li>\n\n\n\n<li>\u092e\u0941\u0916\u094d\u092f \u0932\u093e\u092d\u092a\u094d\u0930\u0926\u0924\u093e \u0905\u0928\u0941\u092a\u093e\u0924:<\/li>\n<\/ul>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>\u0938\u0915\u0932 \u0932\u093e\u092d \u0905\u0928\u0941\u092a\u093e\u0924 (Gross Profit Ratio)<\/strong><\/h5>\n\n\n\n<figure class=\"wp-block-image aligncenter size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"107\" src=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image38-1-1024x107.png\" alt=\"\" class=\"wp-image-135468\" style=\"width:603px;height:auto\" srcset=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image38-1-1024x107.png 1024w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image38-1-600x63.png 600w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image38-1-300x31.png 300w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image38-1-768x80.png 768w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image38-1.png 1206w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u092f\u0939 \u092c\u093f\u0915\u094d\u0930\u0940 \u092e\u0942\u0932\u094d\u092f \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0938\u0939\u093e\u092f\u0924\u093e \u0915\u0930\u0924\u093e \u0939\u0948 \u0924\u093e\u0915\u093f \u0938\u0902\u091a\u093e\u0932\u0928 \u0935\u094d\u092f\u092f, \u0928\u093f\u092f\u0924 \u0935\u094d\u092f\u092f, \u0932\u093e\u092d\u093e\u0902\u0936 \u0914\u0930 \u092d\u0902\u0921\u093e\u0930 \u0928\u093f\u0930\u094d\u092e\u093e\u0923 (Reserves) \u0915\u094b \u0915\u0935\u0930 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092a\u0930\u094d\u092f\u093e\u092a\u094d\u0924 \u0938\u0915\u0932 \u0932\u093e\u092d \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0939\u094b\u0964<\/li>\n\n\n\n<li>\u092f\u0939 \u092f\u0939 \u0926\u0930\u094d\u0936\u093e\u0924\u093e \u0939\u0948 \u0915\u093f \u092c\u093f\u0928\u093e \u0939\u093e\u0928\u093f \u092e\u0947\u0902 \u091c\u093e\u092f\u0947 \u0915\u093f\u0938\u0940 \u092b\u0930\u094d\u092e \u0915\u0947 \u092a\u094d\u0930\u0924\u093f \u0907\u0915\u093e\u0908 \u092c\u093f\u0915\u094d\u0930\u0940 \u092e\u0942\u0932\u094d\u092f \u092e\u0947\u0902 \u0915\u093f\u0924\u0928\u0940 \u0915\u092e\u0940 \u0915\u0940 \u091c\u093e \u0938\u0915\u0924\u0940 \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0909\u091a\u094d\u091a \u0938\u0915\u0932 \u0932\u093e\u092d \u0905\u0928\u0941\u092a\u093e\u0924 = \u0915\u092e \u0932\u093e\u0917\u0924 \u092a\u0930 \u0909\u091a\u094d\u091a \u0930\u093e\u091c\u0938\u094d\u0935, \u091c\u093f\u0938\u0938\u0947 \u0905\u0927\u093f\u0915 \u0932\u093e\u092d\u092a\u094d\u0930\u0926\u0924\u093e\u0964<\/li>\n<\/ul>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>\u0936\u0941\u0926\u094d\u0927 \u0932\u093e\u092d \u0905\u0928\u0941\u092a\u093e\u0924 (Net Profit Ratio)<\/strong><\/h5>\n\n\n\n<figure class=\"wp-block-image aligncenter size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"111\" src=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image3-1024x111.png\" alt=\"\" class=\"wp-image-135470\" style=\"width:618px;height:auto\" srcset=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image3-1024x111.png 1024w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image3-600x65.png 600w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image3-300x32.png 300w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image3-768x83.png 768w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image3.png 1204w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u092f\u0939 \u0915\u093f\u0938\u0940 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0940 \u0938\u092e\u0917\u094d\u0930 \u0926\u0915\u094d\u0937\u0924\u093e \u0915\u093e \u0938\u0942\u091a\u0915 \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092f\u0939 \u092f\u0939 \u0926\u0930\u094d\u0936\u093e\u0924\u093e \u0939\u0948 \u0915\u093f \u092a\u094d\u0930\u092c\u0902\u0927\u0928 \u0938\u0902\u091a\u093e\u0932\u0928 \u0935\u094d\u092f\u092f\u094b\u0902 \u0915\u094b \u0928\u093f\u092f\u0902\u0924\u094d\u0930\u093f\u0924 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0915\u093f\u0924\u0928\u093e \u092a\u094d\u0930\u092d\u093e\u0935\u0940 \u0930\u0939\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0909\u091a\u094d\u091a \u0936\u0941\u0926\u094d\u0927 \u0932\u093e\u092d \u0905\u0928\u0941\u092a\u093e\u0924 = \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0940 \u0905\u0927\u093f\u0915 \u0932\u093e\u092d\u092a\u094d\u0930\u0926\u0924\u093e \u0914\u0930 \u0938\u094d\u0925\u093f\u0930\u0924\u093e\u0964<\/li>\n<\/ul>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>\u092a\u0930\u093f\u091a\u093e\u0932\u0928 \u0932\u093e\u092d \u0905\u0928\u0941\u092a\u093e\u0924 (Operating Profit Ratio)<\/strong><\/h5>\n\n\n\n<figure class=\"wp-block-image aligncenter size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"117\" src=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image23-3-1024x117.png\" alt=\"\" class=\"wp-image-135473\" style=\"width:621px;height:auto\" srcset=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image23-3-1024x117.png 1024w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image23-3-600x68.png 600w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image23-3-300x34.png 300w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image23-3-768x87.png 768w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image23-3.png 1264w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u092f\u0939 \u0926\u0930\u094d\u0936\u093e\u0924\u093e \u0939\u0948 \u0915\u093f \u092c\u093f\u0915\u094d\u0930\u0940 (Sales) \u092e\u0947\u0902 \u0932\u093e\u0917\u0924 \u092e\u0942\u0932\u094d\u092f (Cost of Sales) \u092f\u093e \u092a\u0930\u093f\u091a\u093e\u0932\u0928 \u0932\u093e\u0917\u0924 (Operating Cost) \u0915\u093e \u0905\u0928\u0941\u092a\u093e\u0924 \u0915\u093f\u0924\u0928\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092f\u0939 \u0915\u093f\u0938\u0940 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0940 \u092a\u0930\u093f\u091a\u093e\u0932\u0928 \u0926\u0915\u094d\u0937\u0924\u093e \u0915\u094b \u092a\u0930\u0916\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0909\u092a\u092f\u094b\u0917 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0938\u0902\u091a\u093e\u0932\u0928 \u0932\u093e\u092d=\u0938\u0915\u0932 \u0932\u093e\u092d\u2212(\u092a\u094d\u0930\u0936\u093e\u0938\u0928\u093f\u0915 \u0935\u094d\u092f\u092f+\u0935\u093f\u0915\u094d\u0930\u092f \u0935\u094d\u092f\u092f)<\/li>\n\n\n\n<li>\u0909\u091a\u094d\u091a \u092a\u0930\u093f\u091a\u093e\u0932\u0928 \u0932\u093e\u092d \u0905\u0928\u0941\u092a\u093e\u0924 = \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u092a\u0930\u093f\u091a\u093e\u0932\u0928 \u0932\u093e\u0917\u0924 \u0915\u094b \u0915\u0941\u0936\u0932\u0924\u093e\u092a\u0942\u0930\u094d\u0935\u0915 \u0928\u093f\u092f\u0902\u0924\u094d\u0930\u093f\u0924 \u0915\u0930 \u0930\u0939\u093e \u0939\u0948 \u0914\u0930 \u0932\u093e\u092d\u092a\u094d\u0930\u0926\u0924\u093e \u0905\u0927\u093f\u0915 \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0928\u093f\u092e\u094d\u0928 \u092a\u0930\u093f\u091a\u093e\u0932\u0928 \u0932\u093e\u092d \u0905\u0928\u0941\u092a\u093e\u0924 = \u092a\u0930\u093f\u091a\u093e\u0932\u0928 \u0932\u093e\u0917\u0924 \u0905\u0927\u093f\u0915 \u0939\u094b\u0928\u0947 \u0915\u0947 \u0915\u093e\u0930\u0923 \u0932\u093e\u092d\u092a\u094d\u0930\u0926\u0924\u093e \u092a\u094d\u0930\u092d\u093e\u0935\u093f\u0924 \u0939\u094b \u0930\u0939\u0940 \u0939\u0948\u0964<\/li>\n<\/ul>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>\u0928\u093f\u0935\u0947\u0936\u093f\u0924 \u092a\u0942\u0902\u091c\u0940 \u092a\u0930 \u0932\u093e\u092d \u0905\u0928\u0941\u092a\u093e\u0924 (ROI)<\/strong><\/h5>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"984\" height=\"134\" src=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image2-1.png\" alt=\"\" class=\"wp-image-135475\" style=\"width:529px;height:auto\" srcset=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image2-1.png 984w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image2-1-600x82.png 600w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image2-1-300x41.png 300w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image2-1-768x105.png 768w\" sizes=\"auto, (max-width: 984px) 100vw, 984px\" \/><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u092f\u0939 \u092e\u093e\u092a\u0924\u093e \u0939\u0948 \u0915\u093f \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u092e\u0947\u0902 \u0932\u0917\u093e\u090f \u0917\u090f \u0938\u0902\u0938\u093e\u0927\u0928\u094b\u0902 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u093f\u0924\u0928\u0940 \u0915\u0941\u0936\u0932\u0924\u093e \u0938\u0947 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092f\u0939 \u0905\u0928\u0941\u092a\u093e\u0924 \u0928\u093f\u0935\u0947\u0936\u0915\u094b\u0902 \u0914\u0930 \u092a\u094d\u0930\u092c\u0902\u0927\u0928 \u0915\u0947 \u0932\u093f\u090f \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u0938\u0902\u0915\u0947\u0924\u0915 \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/li>\n<\/ul>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>\u092c\u093e\u091c\u093c\u093e\u0930 \u092a\u0930\u0940\u0915\u094d\u0937\u0923 \u0905\u0928\u0941\u092a\u093e\u0924 (Market Test Ratio)<\/strong><\/h5>\n\n\n\n<ol class=\"wp-block-list\">\n<li><\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u092f\u0939 \u0915\u093f\u0938\u0940 \u0915\u0902\u092a\u0928\u0940 \u0915\u0947 \u092c\u093e\u091c\u093e\u0930 \u092e\u0942\u0932\u094d\u092f (Market Value) \u0915\u0940 \u0924\u0941\u0932\u0928\u093e \u0909\u0938\u0915\u0940 \u092a\u0941\u0938\u094d\u0924\u0915\u0940\u092f \u092e\u0942\u0932\u094d\u092f (Book Value) \u0938\u0947 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092f\u0939 \u0926\u0930\u094d\u0936\u093e\u0924\u093e \u0939\u0948 \u0915\u093f \u0915\u0902\u092a\u0928\u0940 \u0915\u0947 \u0936\u0947\u092f\u0930\u094b\u0902 \u0915\u093e \u092c\u093e\u091c\u093e\u0930 \u092e\u0942\u0932\u094d\u092f \u0909\u0938\u0915\u0940 \u092c\u0948\u0932\u0947\u0902\u0938 \u0936\u0940\u091f \u092e\u0947\u0902 \u0926\u0930\u094d\u0936\u093e\u0908 \u0917\u0908 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u0947 \u092e\u0942\u0932\u094d\u092f \u0915\u0947 \u0938\u093e\u092a\u0947\u0915\u094d\u0937 \u0915\u093f\u0924\u0928\u093e \u0905\u0927\u093f\u0915 \u092f\u093e \u0915\u092e \u0939\u0948\u0964<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"940\" height=\"98\" src=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image6-1.png\" alt=\"\" class=\"wp-image-135185\" style=\"width:537px;height:auto\" srcset=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image6-1.png 940w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image6-1-600x63.png 600w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image6-1-300x31.png 300w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image6-1-768x80.png 768w\" sizes=\"auto, (max-width: 940px) 100vw, 940px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"875\" height=\"105\" src=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image10-2.png\" alt=\"\" class=\"wp-image-135187\" style=\"width:530px;height:auto\" srcset=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image10-2.png 875w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image10-2-600x72.png 600w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image10-2-300x36.png 300w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image10-2-768x92.png 768w\" sizes=\"auto, (max-width: 875px) 100vw, 875px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"875\" height=\"105\" src=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image22-1.png\" alt=\"\" class=\"wp-image-135192\" style=\"width:532px;height:auto\" srcset=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image22-1.png 875w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image22-1-600x72.png 600w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image22-1-300x36.png 300w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image22-1-768x92.png 768w\" sizes=\"auto, (max-width: 875px) 100vw, 875px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"896\" height=\"164\" src=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image9.png\" alt=\"Financial Statement\" class=\"wp-image-135190\" style=\"width:538px;height:auto\" srcset=\"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image9.png 896w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image9-600x110.png 600w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image9-300x55.png 300w, https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image9-768x141.png 768w\" sizes=\"auto, (max-width: 896px) 100vw, 896px\" \/><\/figure>\n\n\n\n<p><strong>\u092a\u094d\u0930\u0924\u093f \u0936\u0947\u092f\u0930 \u0906\u092f (EPS) = (\u0915\u0930 \u092a\u0915\u094d\u0937\u093e\u0924 \u0932\u093e\u092d -\u0935\u0930\u0940\u092f\u0924\u093e \u0932\u093e\u092d\u093e\u0902\u0936)\/\u0938\u092e\u0924\u093e \u0936\u0947\u092f\u0930\u094b\u0902 \u0915\u0940 \u0938\u0902\u0916\u094d\u092f\u093e<\/strong><\/p>\n\n\n\n<p><strong>\u092a\u094d\u0930\u0924\u093f \u0936\u0947\u092f\u0930 \u0932\u093e\u092d\u093e\u0902\u0936 = \u0907\u0915\u094d\u0935\u093f\u091f\u0940 \u0932\u093e\u092d\u093e\u0902\u0936 \/ \u0907\u0915\u094d\u0935\u093f\u091f\u0940 \u0936\u0947\u092f\u0930\u094b\u0902 \u0915\u0940 \u0938\u0902\u0916\u094d\u092f\u093e<\/strong><\/p>\n\n\n\n<p><strong>\u092e\u0942\u0932\u094d\u092f \u0905\u0930\u094d\u091c\u0928 \u0905\u0928\u0941\u092a\u093e\u0924 = (\u092a\u094d\u0930\u0924\u093f \u0936\u0947\u092f\u0930 \u0906\u092f*100)\/\u092c\u093e\u091c\u093e\u0930 \u092e\u0942\u0932\u094d\u092f \u0905\u0930\u094d\u091c\u0928<\/strong><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p class=\"has-text-align-center has-ast-global-color-6-background-color has-background has-medium-font-size\"><strong>FAQ (Previous year questions)<\/strong><\/p>\n\n\n<style>.kt-accordion-id135403_bf57cd-4d .kt-accordion-inner-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:10px;}.kt-accordion-id135403_bf57cd-4d .kt-accordion-panel-inner{border-top:0px solid transparent;border-right:0px solid transparent;border-bottom:0px solid transparent;border-left:0px solid transparent;background:#ffffff;padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-sm, 1.5rem);}.kt-accordion-id135403_bf57cd-4d > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header{border-top:0px solid #f2f2f2;border-right:0px solid #f2f2f2;border-bottom:0px solid #f2f2f2;border-left:0px solid #f2f2f2;border-top-left-radius:6px;border-top-right-radius:6px;border-bottom-right-radius:6px;border-bottom-left-radius:6px;background:#f2f2f2;color:#555555;padding-top:14px;padding-right:16px;padding-bottom:14px;padding-left:16px;}.kt-accordion-id135403_bf57cd-4d:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle )  > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id135403_bf57cd-4d:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle )  > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap .kt-blocks-accordion-icon-trigger:before{background:#555555;}.kt-accordion-id135403_bf57cd-4d:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-icon-trigger{background:#555555;}.kt-accordion-id135403_bf57cd-4d:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id135403_bf57cd-4d:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-icon-trigger:before{background:#f2f2f2;}.kt-accordion-id135403_bf57cd-4d > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header:hover, \n\t\t\t\tbody:not(.hide-focus-outline) .kt-accordion-id135403_bf57cd-4d .kt-blocks-accordion-header:focus-visible{color:#444444;background:#eeeeee;border-top-color:#eeeeee;border-top-style:solid;border-right-color:#eeeeee;border-right-style:solid;border-bottom-color:#eeeeee;border-bottom-style:solid;border-left-color:#eeeeee;border-left-style:solid;}.kt-accordion-id135403_bf57cd-4d:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-accordion-header-wrap .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id135403_bf57cd-4d:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-accordion-header-wrap .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:before, body:not(.hide-focus-outline) .kt-accordion-id135403_bf57cd-4d:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-blocks-accordion--visible .kt-blocks-accordion-icon-trigger:after, body:not(.hide-focus-outline) .kt-accordion-id135403_bf57cd-4d:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-blocks-accordion-header:focus-visible .kt-blocks-accordion-icon-trigger:before{background:#444444;}.kt-accordion-id135403_bf57cd-4d:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger, body:not(.hide-focus-outline) .kt-accordion-id135403_bf57cd-4d:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible .kt-blocks-accordion-icon-trigger{background:#444444;}.kt-accordion-id135403_bf57cd-4d:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id135403_bf57cd-4d:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:before, body:not(.hide-focus-outline) .kt-accordion-id135403_bf57cd-4d:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible .kt-blocks-accordion-icon-trigger:after, body:not(.hide-focus-outline) .kt-accordion-id135403_bf57cd-4d:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible .kt-blocks-accordion-icon-trigger:before{background:#eeeeee;}.kt-accordion-id135403_bf57cd-4d .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible,\n\t\t\t\t.kt-accordion-id135403_bf57cd-4d > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header.kt-accordion-panel-active{color:var(--ast-global-color-8);background:#f1ad71;border-top-color:#BE530B;border-top-style:solid;border-right-color:#BE530B;border-right-style:solid;border-bottom-color:#BE530B;border-bottom-style:solid;border-left-color:#BE530B;border-left-style:solid;}.kt-accordion-id135403_bf57cd-4d:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle )  > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id135403_bf57cd-4d:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle )  > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:before{background:var(--ast-global-color-8);}.kt-accordion-id135403_bf57cd-4d:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger{background:var(--ast-global-color-8);}.kt-accordion-id135403_bf57cd-4d:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id135403_bf57cd-4d:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:before{background:#f1ad71;}@media all and (max-width: 1024px){.kt-accordion-id135403_bf57cd-4d .kt-accordion-panel-inner{border-top:0px solid transparent;border-right:0px solid transparent;border-bottom:0px solid transparent;border-left:0px solid transparent;}}@media all and (max-width: 1024px){.kt-accordion-id135403_bf57cd-4d > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header{border-top:0px solid #f2f2f2;border-right:0px solid #f2f2f2;border-bottom:0px solid #f2f2f2;border-left:0px solid #f2f2f2;}}@media all and (max-width: 1024px){.kt-accordion-id135403_bf57cd-4d > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header:hover, \n\t\t\t\tbody:not(.hide-focus-outline) .kt-accordion-id135403_bf57cd-4d .kt-blocks-accordion-header:focus-visible{border-top-color:#eeeeee;border-top-style:solid;border-right-color:#eeeeee;border-right-style:solid;border-bottom-color:#eeeeee;border-bottom-style:solid;border-left-color:#eeeeee;border-left-style:solid;}}@media all and (max-width: 1024px){.kt-accordion-id135403_bf57cd-4d .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible,\n\t\t\t\t.kt-accordion-id135403_bf57cd-4d > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header.kt-accordion-panel-active{border-top-color:#BE530B;border-top-style:solid;border-right-color:#BE530B;border-right-style:solid;border-bottom-color:#BE530B;border-bottom-style:solid;border-left-color:#BE530B;border-left-style:solid;}}@media all and (max-width: 767px){.kt-accordion-id135403_bf57cd-4d .kt-accordion-inner-wrap{display:block;}.kt-accordion-id135403_bf57cd-4d .kt-accordion-inner-wrap .kt-accordion-pane:not(:first-child){margin-top:10px;}.kt-accordion-id135403_bf57cd-4d .kt-accordion-panel-inner{border-top:0px solid transparent;border-right:0px solid transparent;border-bottom:0px solid transparent;border-left:0px solid transparent;}.kt-accordion-id135403_bf57cd-4d > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header{border-top:0px solid #f2f2f2;border-right:0px solid #f2f2f2;border-bottom:0px solid #f2f2f2;border-left:0px solid #f2f2f2;}.kt-accordion-id135403_bf57cd-4d > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header:hover, \n\t\t\t\tbody:not(.hide-focus-outline) .kt-accordion-id135403_bf57cd-4d .kt-blocks-accordion-header:focus-visible{border-top-color:#eeeeee;border-top-style:solid;border-right-color:#eeeeee;border-right-style:solid;border-bottom-color:#eeeeee;border-bottom-style:solid;border-left-color:#eeeeee;border-left-style:solid;}.kt-accordion-id135403_bf57cd-4d .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible,\n\t\t\t\t.kt-accordion-id135403_bf57cd-4d > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header.kt-accordion-panel-active{border-top-color:#BE530B;border-top-style:solid;border-right-color:#BE530B;border-right-style:solid;border-bottom-color:#BE530B;border-bottom-style:solid;border-left-color:#BE530B;border-left-style:solid;}}<\/style>\n<div class=\"wp-block-kadence-accordion alignnone\"><div class=\"kt-accordion-wrap kt-accordion-id135403_bf57cd-4d kt-accordion-has-8-panes kt-active-pane-0 kt-accordion-block kt-pane-header-alignment-left kt-accodion-icon-style-basic kt-accodion-icon-side-right\" style=\"max-width:none\"><div class=\"kt-accordion-inner-wrap\" data-allow-multiple-open=\"false\" data-start-open=\"0\">\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-1 kt-pane135403_1de306-3a\"><div class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\"><strong>\u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0938\u0942\u091a\u0928\u093e\u090f\u0901 \u090f\u092c\u0940\u0938\u0940 (ABC) \u0932\u093f. \u0915\u0940 \u092a\u0941\u0938\u094d\u0924\u0915\u094b\u0902 \u0938\u0947 \u0932\u0940 \u0917\u0908 \u0939\u0948\u0902 :<\/strong> (\u0905\u0902\u0915 &#8211; 5 M, 2024)<br><strong>\u0928\u0915\u0926 \u0935 \u092c\u0948\u0902\u0915 \u0936\u0947\u0937\u00a0 \u00a0 \u20b930,000<\/strong><br><strong>\u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u0915 \u0926\u0947\u092f\u0924\u093e \u00a0 \u00a0 45,000<\/strong><br><strong>\u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u0915 \u092a\u094d\u0930\u093e\u092a\u094d\u092f \u00a0 \u00a0 75,000<\/strong><br><strong>\u0930\u0939\u0924\u093f\u092f\u093e\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 30,000<\/strong><br><strong>\u0935\u093f\u0915\u094d\u0930\u092f (\u0938\u092e\u0938\u094d\u0924 \u0909\u0927\u093e\u0930) \u00a0 4,50,000<\/strong><br><strong>\u092c\u0947\u091a\u0947 \u0917\u092f\u0947 \u092e\u093e\u0932 \u0915\u0940 \u0932\u093e\u0917\u0924 \u00a0 \u00a0 3,15,000<\/strong><br><strong>\u091c\u094d\u091e\u093e\u0924 \u0915\u0940\u091c\u093f\u090f : (i) \u091a\u093e\u0932\u0942 \u0905\u0928\u0941\u092a\u093e\u0924; (i) \u0924\u094d\u0935\u0930\u093f\u0924 \u0905\u0928\u0941\u092a\u093e\u0924; (iii) \u092a\u094d\u0930\u093e\u092a\u094d\u092f \u0906\u0935\u0930\u094d\u0924 \u0905\u0928\u0941\u092a\u093e\u0924; (\u096a) \u0930\u0939\u0924\u093f\u092f\u093e \u0906\u0935\u0930\u094d\u0924 \u0905\u0928\u0941\u092a\u093e\u0924; (v) \u0938\u0915\u0932 \u0932\u093e\u092d \u0905\u0928\u0941\u092a\u093e\u0924<\/strong><\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/div><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\">\n<p><strong>\u0938\u0942\u0924\u094d\u0930: \u091a\u093e\u0932\u0942 \u0905\u0928\u0941\u092a\u093e\u0924 = \u091a\u093e\u0932\u0942 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0901 \/ \u091a\u093e\u0932\u0942 \u0926\u0947\u092f\u0924\u093e\u090f\u0901<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u091a\u093e\u0932\u0942 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0901 = \u0928\u0915\u0926 \u0914\u0930 \u092c\u0948\u0902\u0915 + \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u0915 \u092a\u094d\u0930\u093e\u092a\u094d\u092f + \u0930\u0939\u0924\u093f\u092f\u093e\u00a0<\/li>\n<\/ul>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;= \u20b930,000 + \u20b975,000 + \u20b930,000 = \u20b91,35,000<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u091a\u093e\u0932\u0942 \u0926\u0947\u092f\u0924\u093e\u090f\u0901 = \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u0915 \u0926\u0947\u092f\u0924\u093e= \u20b945,000<\/li>\n\n\n\n<li><strong>\u091a\u093e\u0932\u0942 \u0905\u0928\u0941\u092a\u093e\u0924 = \u20b91,35,000 \/ \u20b945,000 = 3 : 1<\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>\u0938\u0942\u0924\u094d\u0930: \u0924\u094d\u0935\u0930\u093f\u0924 \u0905\u0928\u0941\u092a\u093e\u0924 = \u0924\u094d\u0935\u0930\u093f\u0924 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0901 \/ \u091a\u093e\u0932\u0942 \u0926\u0947\u092f\u0924\u093e\u090f\u0901<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0924\u094d\u0935\u0930\u093f\u0924 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0901 = \u091a\u093e\u0932\u0942 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0901 &#8211; \u0930\u0939\u0924\u093f\u092f\u093e = \u20b91,35,000 &#8211; \u20b930,000 = \u20b91,05,000<\/li>\n\n\n\n<li><strong>\u0924\u094d\u0935\u0930\u093f\u0924 \u0905\u0928\u0941\u092a\u093e\u0924 = \u20b91,05,000 \/ \u20b945,000 = 2.33 : 1<\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>\u0938\u0942\u0924\u094d\u0930: \u092a\u094d\u0930\u093e\u092a\u094d\u092f \u0906\u0935\u0930\u094d\u0924 \u0905\u0928\u0941\u092a\u093e\u0924 = \u0936\u0941\u0926\u094d\u0927 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u092c\u093f\u0915\u094d\u0930\u0940 \/ \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u0915 \u092a\u094d\u0930\u093e\u092a\u094d\u092f<\/strong><\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;= \u20b94,50,000 \/ \u20b975,000 =<strong> 6 \u0917\u0941\u0928\u093e<\/strong><\/p>\n\n\n\n<p><strong>\u0938\u0942\u0924\u094d\u0930: \u0930\u0939\u0924\u093f\u092f\u093e \u0906\u0935\u0930\u094d\u0924 \u0905\u0928\u0941\u092a\u093e\u0924 = \u092c\u0947\u091a\u0940 \u0917\u0908 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u0940 \u0932\u093e\u0917\u0924 \/ \u0914\u0938\u0924 \u0930\u0939\u0924\u093f\u092f\u093e<\/strong><\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;= \u20b93,15,000 \/ \u20b930,000 =<strong> 10.5 \u0917\u0941\u0928\u093e<\/strong><\/p>\n\n\n\n<p><strong>\u0938\u0942\u0924\u094d\u0930: \u0938\u0915\u0932 \u0932\u093e\u092d \u0905\u0928\u0941\u092a\u093e\u0924 = (\u0938\u0915\u0932 \u0932\u093e\u092d \/ \u092c\u093f\u0915\u094d\u0930\u0940) \u00d7 100<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0938\u0915\u0932 \u0932\u093e\u092d = \u0936\u0941\u0926\u094d\u0927 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u092c\u093f\u0915\u094d\u0930\u0940 &#8211; \u092c\u0947\u091a\u0940 \u0917\u0908 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u0940 \u0932\u093e\u0917\u0924 = \u20b94,50,000 &#8211; \u20b93,15,000 = \u20b91,35,000<\/li>\n\n\n\n<li>\u0938\u0915\u0932 \u0932\u093e\u092d \u0905\u0928\u0941\u092a\u093e\u0924 = (\u20b91,35,000 \/ \u20b94,50,000) \u00d7 100 = <strong>30%<\/strong>\u00a0<\/li>\n<\/ul>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-2 kt-pane135403_d4eacb-e9\"><div class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\"><strong>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0940 \u0915\u094b\u0908 \u092a\u093e\u0901\u091a \u0924\u0915\u0928\u0940\u0915\u00a0 \u0932\u093f\u0916\u093f\u090f\u0964\u00a0<\/strong>(\u0905\u0902\u0915 &#8211; 5 M, 2023)<\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/div><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\">\n<p>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0915\u093f\u0938\u0940 \u0915\u0902\u092a\u0928\u0940 \u0915\u0940 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0901, \u0926\u0947\u092f\u0924\u093e\u090f\u0901, \u0907\u0915\u094d\u0935\u093f\u091f\u0940, \u0930\u093e\u091c\u0938\u094d\u0935, \u0914\u0930 \u0935\u094d\u092f\u092f \u0926\u093f\u0916\u093e\u0924\u0947 \u0939\u0948\u0902, \u0932\u0947\u0915\u093f\u0928 \u092c\u093e\u0939\u0930\u0940 \u0909\u092a\u092f\u094b\u0917\u0915\u0930\u094d\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u0909\u0928\u094d\u0939\u0947\u0902 \u0938\u092e\u091d\u0928\u093e \u0915\u0920\u093f\u0928 \u0939\u094b \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u0907\u0938\u0932\u093f\u090f, \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0915 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0909\u092a\u0915\u0930\u0923\u094b\u0902 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u0924\u0941\u0932\u0928\u093e\u0924\u094d\u092e\u0915 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 &#8211; <\/strong>\u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0938\u092e\u092f \u0905\u0935\u0927\u093f\u092f\u094b\u0902 \u092e\u0947\u0902 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0921\u0947\u091f\u093e \u0915\u0940 \u0924\u0941\u0932\u0928\u093e \u0915\u0930\u0924\u093e \u0939\u0948\u0964 \u092f\u0939 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0940 \u0935\u0943\u0926\u094d\u0927\u093f \u0915\u0947 \u092a\u0948\u091f\u0930\u094d\u0928, \u0924\u093e\u0915\u0924 \u0914\u0930 \u0915\u092e\u091c\u094b\u0930\u093f\u092f\u094b\u0902 \u0915\u0940 \u092a\u0939\u091a\u093e\u0928 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u092e\u0926\u0926 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li><strong>\u0938\u092e\u093e\u0928\u093e\u0915\u093e\u0930 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 &#8211; <\/strong>\u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u092e\u0926 \u0915\u094b \u090f\u0915 \u0906\u0927\u093e\u0930 \u092e\u0942\u0932\u094d\u092f (\u091c\u0948\u0938\u0947 \u0915\u0941\u0932 \u0938\u0902\u092a\u0924\u094d\u0924\u093f \u092f\u093e \u0915\u0941\u0932 \u092c\u093f\u0915\u094d\u0930\u0940) \u0915\u0947 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0935\u094d\u092f\u0915\u094d\u0924 \u0915\u0930\u0924\u093e \u0939\u0948\u0964 \u092f\u0939 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0906\u0915\u093e\u0930 \u0915\u0940 \u0915\u0902\u092a\u0928\u093f\u092f\u094b\u0902 \u0915\u0940 \u0924\u0941\u0932\u0928\u093e \u0915\u0930\u0928\u0947 \u0914\u0930 \u0938\u0902\u0930\u091a\u0928\u093e\u0924\u094d\u092e\u0915 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928\u094b\u0902 \u0915\u0940 \u092a\u0939\u091a\u093e\u0928 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0909\u092a\u092f\u094b\u0917\u0940 \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li><strong>\u092a\u094d\u0930\u0935\u0943\u0924\u094d\u0924\u093f \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 &#8211; <\/strong>\u0938\u092e\u092f \u0915\u0947 \u0938\u093e\u0925 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u092a\u0948\u091f\u0930\u094d\u0928 \u0915\u0940 \u092a\u0939\u091a\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964 \u092f\u0939 \u092a\u0942\u0930\u094d\u0935\u093e\u0928\u0941\u092e\u093e\u0928 \u0914\u0930 \u0930\u0923\u0928\u0940\u0924\u093f\u0915 \u0928\u093f\u0930\u094d\u0923\u092f \u0932\u0947\u0928\u0947 \u092e\u0947\u0902 \u092e\u0926\u0926 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li><strong>\u0905\u0928\u0941\u092a\u093e\u0924 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 &#8211; <\/strong>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0905\u0928\u0941\u092a\u093e\u0924\u094b\u0902 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0915\u0947 \u0915\u0902\u092a\u0928\u0940 \u0915\u0940 \u0932\u093e\u092d\u092a\u094d\u0930\u0926\u0924\u093e, \u0924\u0930\u0932\u0924\u093e, \u0938\u0949\u0932\u094d\u0935\u0947\u0902\u0938\u0940, \u0914\u0930 \u0926\u0915\u094d\u0937\u0924\u093e \u0915\u093e \u092e\u0942\u0932\u094d\u092f\u093e\u0902\u0915\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li><strong>\u0938\u092e-\u0935\u093f\u091a\u094d\u091b\u0947\u0926 \u092c\u093f\u0902\u0926\u0941 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 &#8211; <\/strong>\u0915\u0941\u0932 \u0932\u093e\u0917\u0924 (\u0938\u094d\u0925\u093f\u0930 \u0914\u0930 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928\u0940\u092f) \u0915\u094b \u0915\u0935\u0930 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0906\u0935\u0936\u094d\u092f\u0915 \u092c\u093f\u0915\u094d\u0930\u0940 \u0938\u094d\u0924\u0930 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0915\u0930\u0924\u093e \u0939\u0948\u0964 \u092f\u0939 \u092e\u0942\u0932\u094d\u092f \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u0923, \u0932\u093e\u0917\u0924 \u0928\u093f\u092f\u0902\u0924\u094d\u0930\u0923, \u0914\u0930 \u0932\u093e\u092d \u0928\u093f\u092f\u094b\u091c\u0928 \u092e\u0947\u0902 \u0938\u0939\u093e\u092f\u0915 \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li><strong>\u0915\u094b\u0937 \u092a\u094d\u0930\u0935\u093e\u0939 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 &#8211; <\/strong>\u0935\u094d\u092f\u0935\u0938\u093e\u092f \u092e\u0947\u0902 \u0915\u094b\u0937 (Funds) \u0915\u0947 \u092a\u094d\u0930\u0935\u093e\u0939 \u0915\u093e \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0930\u0924\u093e \u0939\u0948, \u0935\u093f\u0936\u0947\u0937 \u0930\u0942\u092a \u0938\u0947 \u0915\u093e\u0930\u094d\u092f\u0936\u0940\u0932 \u092a\u0942\u0902\u091c\u0940 (Working Capital) \u0915\u0947 \u0938\u094d\u0930\u094b\u0924\u094b\u0902 \u0914\u0930 \u0909\u092a\u092f\u094b\u0917\u094b\u0902 \u092a\u0930 \u0927\u094d\u092f\u093e\u0928 \u0915\u0947\u0902\u0926\u094d\u0930\u093f\u0924 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li><strong>\u0930\u094b\u0915\u0921\u093c \u092a\u094d\u0930\u0935\u093e\u0939 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 &#8211; <\/strong>\u092a\u0930\u093f\u091a\u093e\u0932\u0928 (Operating), \u0928\u093f\u0935\u0947\u0936 (Investing), \u0914\u0930 \u0935\u093f\u0924\u094d\u0924\u092a\u094b\u0937\u0923 (Financing) \u0917\u0924\u093f\u0935\u093f\u0927\u093f\u092f\u094b\u0902 \u0938\u0947 \u0930\u094b\u0915\u0921\u093c \u092a\u094d\u0930\u0935\u093e\u0939 (\u0905\u0902\u0924\u0903 \u092a\u094d\u0930\u0935\u093e\u0939 \u090f\u0935\u092e\u094d \u092c\u0939\u093f\u0930\u094d\u092a\u094d\u0930\u0935\u093e\u0939) \u0915\u0940 \u091c\u093e\u0902\u091a \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/li>\n<\/ol>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-3 kt-pane135403_0ae334-2e\"><div class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\"><strong>\u092a\u094d\u0930\u0935\u0943\u0924\u093f \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0940 \u0915\u094b\u0908 \u0926\u094b \u0935\u093f\u0927\u093f\u092f\u094b\u0902 \u0915\u0947 \u0928\u093e\u092e\u00a0 \u0932\u093f\u0916\u093f\u090f\u0964<\/strong> (\u0905\u0902\u0915 &#8211; 2 M, 2021)<\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/div><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\">\n<p><strong>\u092a\u094d\u0930\u0935\u0943\u0924\u094d\u0924\u093f \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0940 \u0935\u093f\u0927\u093f\u092f\u093e\u0901<\/strong>&nbsp;<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u092a\u094d\u0930\u0935\u0943\u0924\u094d\u0924\u093f \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0935\u093f\u0927\u093f<\/strong> (Trend Percentage Analysis) \u2013 \u0907\u0938 \u0935\u093f\u0927\u093f \u092e\u0947\u0902 \u090f\u0915 \u0906\u0927\u093e\u0930 \u0935\u0930\u094d\u0937 \u0915\u093e \u091a\u092f\u0928 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u0914\u0930 \u092c\u093e\u0926 \u0915\u0947 \u0935\u0930\u094d\u0937\u094b\u0902 \u0915\u0947 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0921\u0947\u091f\u093e \u0915\u094b \u0906\u0927\u093e\u0930 \u0935\u0930\u094d\u0937 \u0915\u0947 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0935\u094d\u092f\u0915\u094d\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u092f\u0939 \u0938\u092e\u092f \u0915\u0947 \u0938\u093e\u0925 \u0935\u0943\u0926\u094d\u0927\u093f (growth) \u092a\u0948\u091f\u0930\u094d\u0928 \u0915\u093e \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0938\u0939\u093e\u092f\u0915 \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li><strong>\u0906\u0932\u0947\u0916\u0940\u092f \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923<\/strong> (Graphical Analysis) \u2013 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u092a\u094d\u0930\u0935\u0943\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u094b \u0930\u0947\u0916\u093e \u091a\u093e\u0930\u094d\u091f, \u092c\u093e\u0930 \u0917\u094d\u0930\u093e\u092b \u092f\u093e \u0939\u093f\u0938\u094d\u091f\u094b\u0917\u094d\u0930\u093e\u092e \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0915\u0947 \u0926\u0943\u0936\u094d\u092f \u0930\u0942\u092a \u092e\u0947\u0902 \u092a\u094d\u0930\u0938\u094d\u0924\u0941\u0924 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li><strong>\u0932\u0918\u0941\u0924\u092e \u0935\u0930\u094d\u0917 \u0935\u093f\u0927\u093f<\/strong> (Least Squares Method) \u2013 \u0910\u0924\u093f\u0939\u093e\u0938\u093f\u0915 \u0921\u0947\u091f\u093e \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u092d\u0935\u093f\u0937\u094d\u092f \u0915\u0940 \u092a\u094d\u0930\u0935\u0943\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u0940 \u092d\u0935\u093f\u0937\u094d\u092f\u0935\u093e\u0923\u0940 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0938\u093e\u0902\u0916\u094d\u092f\u093f\u0915\u0940\u092f \u092a\u094d\u0930\u0924\u093f\u0917\u092e\u0928 (Regression) \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0924\u0940 \u0939\u0948\u0964<\/li>\n\n\n\n<li><strong>\u0938\u0942\u091a\u0915\u093e\u0902\u0915 \u0938\u0902\u0916\u094d\u092f\u093e \u0935\u093f\u0927\u093f<\/strong> (Index Number Method) \u2013 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0921\u0947\u091f\u093e \u0915\u094b \u0938\u0942\u091a\u0915\u093e\u0902\u0915 \u0938\u0902\u0916\u094d\u092f\u093e\u0913\u0902 \u092e\u0947\u0902 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u093f\u0924 \u0915\u0930\u0915\u0947 \u0938\u092e\u092f \u0915\u0947 \u0938\u093e\u0925 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928\u094b\u0902 \u0915\u093e \u0905\u0935\u0932\u094b\u0915\u0928 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0938\u0939\u093e\u092f\u0915 \u0939\u094b\u0924\u0940 \u0939\u0948\u0964<\/li>\n<\/ol>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-4 kt-pane135403_258875-36\"><div class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\"><strong>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u092a\u0924\u094d\u0930\u094b\u0902 \u0915\u0947 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0947 \u0938\u0902\u0926\u0930\u094d\u092d \u092e\u0947\u0902 \u0905\u0928\u0941\u092a\u093e\u0924 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u094d\u200d\u092f\u093e \u0939\u0948<\/strong> (\u0905\u0902\u0915 &#8211; 2 M, 2018)<\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/div><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\">\n<p><strong>\u0905\u0928\u0941\u092a\u093e\u0924 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 <\/strong>\u090f\u0915 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0909\u092a\u0915\u0930\u0923 \u0939\u0948 \u091c\u094b \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923\u094b\u0902 (\u0924\u0941\u0932\u0928 \u092a\u0924\u094d\u0930 \u0914\u0930 \u0932\u093e\u092d-\u0939\u093e\u0928\u093f \u0935\u093f\u0935\u0930\u0923) \u0915\u0947 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u092e\u0926\u094b\u0902 \u0915\u0947 \u092c\u0940\u091a \u0938\u0902\u092c\u0902\u0927\u094b\u0902 \u0915\u093e \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0930\u0915\u0947 \u0915\u093f\u0938\u0940 \u092b\u0930\u094d\u092e \u0915\u0940 \u0932\u093e\u092d\u092a\u094d\u0930\u0926\u0924\u093e, \u0924\u0930\u0932\u0924\u093e, \u0938\u0949\u0932\u094d\u0935\u0947\u0902\u0938\u0940, \u0914\u0930 \u0926\u0915\u094d\u0937\u0924\u093e \u0915\u093e \u092e\u0942\u0932\u094d\u092f\u093e\u0902\u0915\u0928 \u0915\u0930\u0924\u093e \u0939\u0948 \u091c\u093f\u0938\u0938\u0947 \u092c\u0947\u0939\u0924\u0930 \u0928\u093f\u092f\u094b\u091c\u0928 \u0914\u0930 \u0928\u093f\u0930\u094d\u0923\u092f \u0932\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0947\u0964<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0907\u0938\u092e\u0947\u0902 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0905\u0928\u0941\u092a\u093e\u0924\u094b\u0902 (Financial Ratios) \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u092a\u094d\u0930\u092e\u0941\u0916 \u0905\u0928\u0941\u092a\u093e\u0924 \u0939\u0948\u0902:\u00a0<\/strong>\n<ul class=\"wp-block-list\">\n<li>\u0924\u0930\u0932\u0924\u093e \u0905\u0928\u0941\u092a\u093e\u0924 \u2013 \u091c\u0948\u0938\u0947 \u091a\u093e\u0932\u0942 \u0905\u0928\u0941\u092a\u093e\u0924, \u0924\u094d\u0935\u0930\u093f\u0924 \u0905\u0928\u0941\u092a\u093e\u0924<\/li>\n\n\n\n<li>\u0932\u093e\u092d\u092a\u094d\u0930\u0926\u0924\u093e \u0905\u0928\u0941\u092a\u093e\u0924 \u2013 \u091c\u0948\u0938\u0947 \u0936\u0941\u0926\u094d\u0927 \u0932\u093e\u092d \u092e\u093e\u0930\u094d\u091c\u093f\u0928, \u0907\u0915\u094d\u0935\u093f\u091f\u0940 \u092a\u0930 \u092a\u094d\u0930\u0924\u093f\u092b\u0932\u00a0<\/li>\n\n\n\n<li>\u0938\u0949\u0932\u094d\u0935\u0947\u0902\u0938\u0940 \u0905\u0928\u0941\u092a\u093e\u0924 \u2013 \u091c\u0948\u0938\u0947 \u090b\u0923-\u0907\u0915\u094d\u0935\u093f\u091f\u0940 \u0905\u0928\u0941\u092a\u093e\u0924\u00a0<\/li>\n\n\n\n<li>\u0926\u0915\u094d\u0937\u0924\u093e \u0905\u0928\u0941\u092a\u093e\u0924 \u2013 \u091c\u0948\u0938\u0947 \u0907\u0928\u094d\u0935\u0947\u0902\u091f\u094d\u0930\u0940 \u091f\u0930\u094d\u0928\u0913\u0935\u0930 \u0905\u0928\u0941\u092a\u093e\u0924\u0964<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-5 kt-pane135403_2fc151-93\"><div class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\"><strong>\u0915\u094b\u0937 \u092a\u094d\u0930\u0935\u093e\u0939 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0924\u0915\u0928\u0940\u0915 \u0915\u094d\u092f\u093e \u0939\u0948 ?<\/strong> (\u0905\u0902\u0915 &#8211; 2 M, 2018)<\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/div><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\">\n<p><strong>\u0915\u094b\u0937 \u092a\u094d\u0930\u0935\u093e\u0939 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923<\/strong> \u090f\u0915 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u092a\u094d\u0930\u092c\u0902\u0927\u0928 \u0924\u0915\u0928\u0940\u0915 \u0939\u0948, \u091c\u094b \u0915\u093f\u0938\u0940 \u0938\u0902\u0917\u0920\u0928 \u092e\u0947\u0902 \u0915\u094b\u0937 \u0915\u0947 \u092a\u094d\u0930\u0935\u093e\u0939 (\u0905\u0902\u0924\u0903\u092a\u094d\u0930\u0935\u093e\u0939 \u090f\u0935\u092e\u094d \u092c\u0939\u093f\u0930\u094d\u092a\u094d\u0930\u0935\u093e\u0939) \u0915\u0940 \u091c\u093e\u0902\u091a \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u092f\u0939 \u0926\u094b \u0924\u0941\u0932\u0928 \u092a\u0924\u094d\u0930\u094b\u0902 (Balance Sheets) \u0915\u0947 \u092c\u0940\u091a \u0915\u093f\u0938\u0940 \u0915\u0902\u092a\u0928\u0940 \u0915\u0940 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0938\u094d\u0925\u093f\u0924\u093f \u092e\u0947\u0902 \u0939\u0941\u090f \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928\u094b\u0902 \u0915\u093e \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092f\u0939 \u0915\u094b\u0937 \u0915\u0947 \u0938\u094d\u0930\u094b\u0924\u094b\u0902 \u0914\u0930 \u0909\u092a\u092f\u094b\u0917\u094b\u0902 \u0915\u0940 \u0928\u093f\u0917\u0930\u093e\u0928\u0940 \u0915\u0930\u0915\u0947 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0930\u0941\u091d\u093e\u0928\u094b\u0902 \u0914\u0930 \u092a\u0930\u093f\u091a\u093e\u0932\u0928 \u0926\u0915\u094d\u0937\u0924\u093e \u0915\u0940 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092f\u0939 \u092a\u094d\u0930\u092c\u0902\u0927\u0915\u094b\u0902 \u0915\u094b \u0924\u0930\u0932\u0924\u093e, \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0915\u094d\u0937\u092e\u0924\u093e, \u0914\u0930 \u0915\u094b\u0937 \u0909\u092a\u092f\u094b\u0917 \u0915\u093e \u0906\u0915\u0932\u0928 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0938\u0939\u093e\u092f\u0924\u093e \u0915\u0930\u0924\u093e \u0939\u0948, \u091c\u093f\u0938\u0938\u0947 \u0935\u0947 \u092c\u0947\u0939\u0924\u0930 \u0928\u093f\u0930\u094d\u0923\u092f \u0932\u0947 \u0938\u0915\u0947\u0902\u0964<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/lh7-rt.googleusercontent.com\/docsz\/AD_4nXfCe-YaPSTPDgu9T-RBZW1OgMd_ukNMit9DIPxGegkQsnBaiSWLPGFPN0DahYj81yptexdh692GZEBRYR2A81E2mjNuaxHmyiXLUK5jTutkej8uQvYbbL7vxbkVjozI8omoUXwYVQ?key=bImP4gWjVV0sz8DN7lynBfO2\" alt=\"\u0915\u094b\u0937 \u092a\u094d\u0930\u0935\u093e\u0939 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923\n\"\/><\/figure>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-6 kt-pane135403_7c6b2e-33\"><div class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\"><strong>\u0938\u094d\u0925\u093f\u0924\u093f-\u0935\u093f\u0935\u0930\u0923 \u0915\u094d\u092f\u093e \u092a\u094d\u0930\u0915\u091f \u0915\u0930\u0924\u093e \u0939\u0948 ? \u0915\u094b\u0908 \u0926\u094b \u092c\u093f\u0928\u094d\u0926\u0941 \u092c\u0924\u093e\u0907\u092f\u0947 \u0964<\/strong> (\u0905\u0902\u0915 &#8211; 2 M, 2016)<\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/div><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\">\n<p>\u0915\u0902\u092a\u0928\u0940 \u0915\u093e \u0924\u0941\u0932\u0928 \u092a\u0924\u094d\u0930, \u091c\u093f\u0938\u0947<strong> &#8220;\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0938\u094d\u0925\u093f\u0924\u093f \u0935\u093f\u0935\u0930\u0923&#8221;<\/strong> \u092d\u0940 \u0915\u0939\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0938\u094d\u0925\u093f\u0924\u093f (Financial Position)<\/strong>: \u092f\u0939 \u0915\u093f\u0938\u0940 \u0935\u093f\u0936\u093f\u0937\u094d\u091f \u0938\u092e\u092f \u092a\u0930 \u0915\u0902\u092a\u0928\u0940 \u0915\u0940 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0901, \u0926\u0947\u092f\u0924\u093e\u090f\u0901, \u0914\u0930 \u0938\u094d\u0935\u093e\u092e\u0940 \u0915\u0940 \u0907\u0915\u094d\u0935\u093f\u091f\u0940 \u0915\u094b \u0926\u0930\u094d\u0936\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li><strong>\u0938\u0949\u0932\u094d\u0935\u0947\u0902\u0938\u0940 \u0914\u0930 \u0924\u0930\u0932\u0924\u093e<\/strong> : \u092f\u0939 \u0915\u0902\u092a\u0928\u0940 \u0915\u0940 \u0905\u0932\u094d\u092a\u0915\u093e\u0932\u093f\u0915 \u0914\u0930 \u0926\u0940\u0930\u094d\u0918\u0915\u093e\u0932\u093f\u0915 \u0926\u0947\u092f\u0924\u093e\u0913\u0902 \u0915\u093e \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0930\u0915\u0947 \u0909\u0938\u0915\u0940 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0926\u093e\u092f\u093f\u0924\u094d\u0935\u094b\u0902 (Obligations) \u0915\u094b \u092a\u0942\u0930\u093e \u0915\u0930\u0928\u0947 \u0915\u0940 \u0915\u094d\u0937\u092e\u0924\u093e \u0915\u093e \u092e\u0942\u0932\u094d\u092f\u093e\u0902\u0915\u0928 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u092e\u0926\u0926 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/li>\n<\/ol>\n\n\n\n<p>\u092c\u0948\u0932\u0947\u0902\u0938 \u0936\u0940\u091f \u0915\u094b \u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930 \u0938\u0902\u0924\u0941\u0932\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f \u0915\u093f \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0902 = \u0926\u0947\u092f\u0924\u093e\u090f\u0902 + \u0938\u094d\u0935\u093e\u092e\u0940 \u0915\u0940 \u0907\u0915\u094d\u0935\u093f\u091f\u0940\u0964<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-7 kt-pane135403_c74398-1d\"><div class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\"><strong>\u0928\u093f\u092e\u094d\u0928 \u0915\u0947 \u092b\u093e\u0930\u094d\u092e\u0942\u0932\u0947 \u0932\u093f\u0916\u093f\u092f\u0947 : (i) \u0936\u094b\u0927-\u0915\u094d\u0937\u092e\u0924\u093e \u0905\u0928\u0941\u092a\u093e\u0924 (ii) \u090b\u0923-\u0938\u092e\u0924\u093e \u0905\u0928\u0941\u092a\u093e\u0924<\/strong> (\u0905\u0902\u0915 &#8211; 2 M, 2016 Special Exam)<\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/div><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\">\n<ol class=\"wp-block-list\">\n<li><strong>\u0936\u094b\u0927\u0928-\u0915\u094d\u0937\u092e\u0924\u093e \u0905\u0928\u0941\u092a\u093e\u0924 : <\/strong>\u0938\u0949\u0932\u094d\u0935\u0947\u0902\u0938\u0940 \u0905\u0928\u0941\u092a\u093e\u0924 \u0915\u093f\u0938\u0940 \u0915\u0902\u092a\u0928\u0940 \u0915\u0940 \u0926\u0940\u0930\u094d\u0918\u0915\u093e\u0932\u093f\u0915 \u0926\u093e\u092f\u093f\u0924\u094d\u0935\u094b\u0902 \u0915\u094b \u092a\u0942\u0930\u093e \u0915\u0930\u0928\u0947 \u0915\u0940 \u0915\u094d\u0937\u092e\u0924\u093e \u0915\u094b \u092e\u093e\u092a\u0924\u093e \u0939\u0948\u0964<\/li>\n<\/ol>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/lh7-rt.googleusercontent.com\/docsz\/AD_4nXcQg3Jcbflbu7MsGpRIEfAdIPPLKH5lJkG0BWkWRtRGXRsRcy7tsA6MeB_-LB1AAF0WgwsW6xbfi8embWXAWhe7UCtylf1Nw5kIM_UdQX7PkJknWw9sY5XLgVgYV_AUpO2kpX1hng?key=bImP4gWjVV0sz8DN7lynBfO2\" alt=\"\"\/><\/figure>\n\n\n\n<ol start=\"2\" class=\"wp-block-list\">\n<li><strong>\u090b\u0923-\u0938\u092e\u0924\u093e \u0905\u0928\u0941\u092a\u093e\u0924<\/strong> : \u092f\u0939 \u0926\u0930\u094d\u0936\u093e\u0924\u093e \u0939\u0948 \u0915\u093f \u0915\u093f\u0938\u0940 \u092b\u0930\u094d\u092e \u0926\u094d\u0935\u093e\u0930\u093e \u090b\u0923 (Loans) \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0941\u0932 \u0928\u093f\u0927\u093f\u092f\u094b\u0902 \u0915\u093e \u0907\u0915\u094d\u0935\u093f\u091f\u0940 (Equity) \u0915\u0947 \u092e\u0941\u0915\u093e\u092c\u0932\u0947 \u0905\u0928\u0941\u092a\u093e\u0924 \u0915\u093f\u0924\u0928\u093e \u0939\u0948\u0964<\/li>\n<\/ol>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/lh7-rt.googleusercontent.com\/docsz\/AD_4nXfYb869EXv420RVWRtuVRnxtw-UwE4rZKYDPwYPQa7xAK_h3lcTS0Q9V1YrPU25kLQPmsiiu3UNYBS0vx8YbwyONZjEyWYe6Aeo5mf287fLsNL_9_kdLN2KHcm26XZbL2Evd64s6Q?key=bImP4gWjVV0sz8DN7lynBfO2\" alt=\"\"\/><\/figure>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/lh7-rt.googleusercontent.com\/docsz\/AD_4nXcouW0ps7-qcbZyeTLuZN2C9Q248YJX1Phe7r4R6Bz8ZFxFTgWOJSr79g92j4AXo7idlFMXEJ3G6XJGHyvo-HkEoBJQJjY96vEg1nppEuilsQ0b7MCIoVL07J5_gogBkiOHSTOicw?key=bImP4gWjVV0sz8DN7lynBfO2\" alt=\"\"\/><\/figure>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-8 kt-pane135403_422fff-0f\"><div class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\"><strong>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0947 \u0915\u094b\u0908 \u0926\u094b \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f \u0932\u093f\u0916\u093f\u092f\u0947\u0964<\/strong> (\u0905\u0902\u0915 &#8211; 2 M, 2016 Special Exam)<\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/div><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\">\n<p><strong>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0947 \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u0932\u093e\u092d\u092a\u094d\u0930\u0926\u0924\u093e \u0914\u0930 \u0905\u0930\u094d\u091c\u0928 \u0915\u094d\u0937\u092e\u0924\u093e \u092e\u093e\u092a\u0928\u093e<\/strong>: \u092f\u0939 \u092a\u0924\u093e \u0932\u0917\u093e\u0928\u093e \u0915\u093f \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u092e\u0947\u0902 \u0928\u093f\u0935\u0947\u0936\u093f\u0924 \u092a\u0942\u0902\u091c\u0940 \u092a\u0930 \u092a\u0930\u094d\u092f\u093e\u092a\u094d\u0924 \u0932\u093e\u092d \u0905\u0930\u094d\u091c\u093f\u0924 \u0939\u094b \u0930\u0939\u093e \u0939\u0948 \u092f\u093e \u0928\u0939\u0940\u0902\u0964<\/li>\n\n\n\n<li><strong>\u0924\u0941\u0932\u0928\u093e\u0924\u094d\u092e\u0915 \u0905\u0927\u094d\u092f\u092f\u0928 :\u00a0<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>\u0907\u0902\u091f\u094d\u0930\u093e-\u092b\u0930\u094d\u092e (Intra-Firm): <\/strong>\u090f\u0915 \u0939\u0940 \u0915\u0902\u092a\u0928\u0940 \u0915\u0947 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0935\u0930\u094d\u0937\u094b\u0902 \u0915\u0947 \u0932\u093e\u092d\u094b\u0902 \u0915\u0940 \u0924\u0941\u0932\u0928\u093e \u0915\u0930\u0924\u093e \u0939\u0948 (\u091f\u094d\u0930\u0947\u0902\u0921 \u090f\u0928\u093e\u0932\u093f\u0938\u093f\u0938)\u0964<\/li>\n\n\n\n<li><strong>\u0907\u0902\u091f\u0930-\u092b\u0930\u094d\u092e (Inter-Firm)<\/strong>: \u0915\u0902\u092a\u0928\u0940 \u0915\u0947 \u092a\u094d\u0930\u0926\u0930\u094d\u0936\u0928 \u0915\u0940 \u092a\u094d\u0930\u0924\u093f\u0938\u094d\u092a\u0930\u094d\u0927\u093f\u092f\u094b\u0902 \u0915\u0947 \u0938\u093e\u0925 \u0924\u0941\u0932\u0928\u093e \u0915\u0930\u0924\u093e \u0939\u0948 (\u0915\u094d\u0930\u0949\u0938-\u0938\u0947\u0915\u094d\u0936\u0928\u0932 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923)\u0964<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u092a\u094d\u0930\u092c\u0902\u0927\u0928 \u0915\u0940 \u0926\u0915\u094d\u0937\u0924\u093e \u0915\u093e \u092e\u0942\u0932\u094d\u092f\u093e\u0902\u0915\u0928 : <\/strong>\u092f\u0939 \u092e\u0942\u0932\u094d\u092f\u093e\u0902\u0915\u0928 \u0915\u0930\u0928\u093e \u0915\u093f \u092a\u094d\u0930\u092c\u0902\u0927\u0928 \u0915\u093f\u0924\u0928\u0940 \u0915\u0941\u0936\u0932\u0924\u093e \u0938\u0947 \u0938\u0902\u0938\u093e\u0927\u0928\u094b\u0902 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930 \u0930\u0939\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li><strong>\u092a\u094d\u0930\u092c\u0902\u0927\u0928 \u0915\u0947 \u0932\u093f\u090f \u0909\u092a\u092f\u094b\u0917\u093f\u0924\u093e : <\/strong>\u092f\u0939 \u092a\u094d\u0930\u092c\u0902\u0927\u0928 \u0915\u094b \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u0928\u093f\u0930\u094d\u0923\u092f \u0932\u0947\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u0920\u094b\u0938 \u0906\u0927\u093e\u0930 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li><strong>\u0936\u094b\u0927\u0928 \u0915\u094d\u0937\u092e\u0924\u093e \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 (Solvency Analysis) : <\/strong>\u092b\u0930\u094d\u092e \u0915\u0940 \u0905\u0932\u094d\u092a\u093e\u0935\u0927\u093f \u0914\u0930 \u0926\u0940\u0930\u094d\u0918\u093e\u0935\u0927\u093f \u092e\u0947\u0902 \u090b\u0923 \u091a\u0941\u0915\u093e\u0928\u0947 \u0915\u0940 \u0915\u094d\u0937\u092e\u0924\u093e \u0915\u093e \u0906\u0915\u0932\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li><strong>\u0935\u093f\u091a\u0932\u0928 \u0915\u0947 \u0915\u093e\u0930\u0923\u094b\u0902 \u0915\u0940 \u092a\u0939\u091a\u093e\u0928 : <\/strong>\u0932\u093e\u092d\u092a\u094d\u0930\u0926\u0924\u093e \u0914\u0930 \u0905\u0928\u094d\u092f \u092a\u094d\u0930\u0935\u0943\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u0938\u0947 \u0935\u093f\u091a\u0932\u0928 \u0915\u0947 \u0915\u093e\u0930\u0923\u094b\u0902 \u0915\u0940 \u092a\u0939\u091a\u093e\u0928 \u0915\u0930\u0928\u093e\u0964<\/li>\n<\/ol>\n<\/div><\/div><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1753010872786\"><strong class=\"schema-faq-question\"><strong>\u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0938\u0942\u091a\u0928\u093e\u090f\u0901 \u090f\u092c\u0940\u0938\u0940 (ABC) \u0932\u093f. \u0915\u0940 \u092a\u0941\u0938\u094d\u0924\u0915\u094b\u0902 \u0938\u0947 \u0932\u0940 \u0917\u0908 \u0939\u0948\u0902 :<\/strong> (\u0905\u0902\u0915 &#8211; 5 M, 2024)<br\/><strong>\u0928\u0915\u0926 \u0935 \u092c\u0948\u0902\u0915 \u0936\u0947\u0937\u00a0 \u00a0 \u20b930,000<\/strong><br\/><strong>\u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u0915 \u0926\u0947\u092f\u0924\u093e \u00a0 \u00a0 45,000<\/strong><br\/><strong>\u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u0915 \u092a\u094d\u0930\u093e\u092a\u094d\u092f \u00a0 \u00a0 75,000<\/strong><br\/><strong>\u0930\u0939\u0924\u093f\u092f\u093e\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 30,000<\/strong><br\/><strong>\u0935\u093f\u0915\u094d\u0930\u092f (\u0938\u092e\u0938\u094d\u0924 \u0909\u0927\u093e\u0930) \u00a0 4,50,000<\/strong><br\/><strong>\u092c\u0947\u091a\u0947 \u0917\u092f\u0947 \u092e\u093e\u0932 \u0915\u0940 \u0932\u093e\u0917\u0924 \u00a0 \u00a0 3,15,000<\/strong><br\/><strong>\u091c\u094d\u091e\u093e\u0924 \u0915\u0940\u091c\u093f\u090f : (i) \u091a\u093e\u0932\u0942 \u0905\u0928\u0941\u092a\u093e\u0924; (i) \u0924\u094d\u0935\u0930\u093f\u0924 \u0905\u0928\u0941\u092a\u093e\u0924; (iii) \u092a\u094d\u0930\u093e\u092a\u094d\u092f \u0906\u0935\u0930\u094d\u0924 \u0905\u0928\u0941\u092a\u093e\u0924; (\u096a) \u0930\u0939\u0924\u093f\u092f\u093e \u0906\u0935\u0930\u094d\u0924 \u0905\u0928\u0941\u092a\u093e\u0924; (v) \u0938\u0915\u0932 \u0932\u093e\u092d \u0905\u0928\u0941\u092a\u093e\u0924<\/strong><\/strong> <p class=\"schema-faq-answer\"><strong>\u0938\u0942\u0924\u094d\u0930: \u091a\u093e\u0932\u0942 \u0905\u0928\u0941\u092a\u093e\u0924 = \u091a\u093e\u0932\u0942 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0901 \/ \u091a\u093e\u0932\u0942 \u0926\u0947\u092f\u0924\u093e\u090f\u0901<\/strong><br\/>\u091a\u093e\u0932\u0942 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0901 = \u0928\u0915\u0926 \u0914\u0930 \u092c\u0948\u0902\u0915 + \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u0915 \u092a\u094d\u0930\u093e\u092a\u094d\u092f + \u0930\u0939\u0924\u093f\u092f\u093e\u00a0<br\/>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0= \u20b930,000 + \u20b975,000 + \u20b930,000 = \u20b91,35,000<br\/>\u091a\u093e\u0932\u0942 \u0926\u0947\u092f\u0924\u093e\u090f\u0901 = \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u0915 \u0926\u0947\u092f\u0924\u093e= \u20b945,000<br\/><strong>\u091a\u093e\u0932\u0942 \u0905\u0928\u0941\u092a\u093e\u0924 = \u20b91,35,000 \/ \u20b945,000 = 3 : 1<\/strong><br\/><strong>\u0938\u0942\u0924\u094d\u0930: \u0924\u094d\u0935\u0930\u093f\u0924 \u0905\u0928\u0941\u092a\u093e\u0924 = \u0924\u094d\u0935\u0930\u093f\u0924 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0901 \/ \u091a\u093e\u0932\u0942 \u0926\u0947\u092f\u0924\u093e\u090f\u0901<\/strong><br\/>\u0924\u094d\u0935\u0930\u093f\u0924 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0901 = \u091a\u093e\u0932\u0942 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0901 &#8211; \u0930\u0939\u0924\u093f\u092f\u093e = \u20b91,35,000 &#8211; \u20b930,000 = \u20b91,05,000<br\/><strong>\u0924\u094d\u0935\u0930\u093f\u0924 \u0905\u0928\u0941\u092a\u093e\u0924 = \u20b91,05,000 \/ \u20b945,000 = 2.33 : 1<\/strong><br\/><strong>\u0938\u0942\u0924\u094d\u0930: \u092a\u094d\u0930\u093e\u092a\u094d\u092f \u0906\u0935\u0930\u094d\u0924 \u0905\u0928\u0941\u092a\u093e\u0924 = \u0936\u0941\u0926\u094d\u0927 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u092c\u093f\u0915\u094d\u0930\u0940 \/ \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u0915 \u092a\u094d\u0930\u093e\u092a\u094d\u092f<\/strong><br\/>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0= \u20b94,50,000 \/ \u20b975,000 =<strong> 6 \u0917\u0941\u0928\u093e<\/strong><br\/><strong>\u0938\u0942\u0924\u094d\u0930: \u0930\u0939\u0924\u093f\u092f\u093e \u0906\u0935\u0930\u094d\u0924 \u0905\u0928\u0941\u092a\u093e\u0924 = \u092c\u0947\u091a\u0940 \u0917\u0908 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u0940 \u0932\u093e\u0917\u0924 \/ \u0914\u0938\u0924 \u0930\u0939\u0924\u093f\u092f\u093e<\/strong><br\/>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0= \u20b93,15,000 \/ \u20b930,000 =<strong> 10.5 \u0917\u0941\u0928\u093e<\/strong><br\/><strong>\u0938\u0942\u0924\u094d\u0930: \u0938\u0915\u0932 \u0932\u093e\u092d \u0905\u0928\u0941\u092a\u093e\u0924 = (\u0938\u0915\u0932 \u0932\u093e\u092d \/ \u092c\u093f\u0915\u094d\u0930\u0940) \u00d7 100<\/strong><br\/>\u0938\u0915\u0932 \u0932\u093e\u092d = \u0936\u0941\u0926\u094d\u0927 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u092c\u093f\u0915\u094d\u0930\u0940 &#8211; \u092c\u0947\u091a\u0940 \u0917\u0908 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u0940 \u0932\u093e\u0917\u0924 = \u20b94,50,000 &#8211; \u20b93,15,000 = \u20b91,35,000<br\/>\u0938\u0915\u0932 \u0932\u093e\u092d \u0905\u0928\u0941\u092a\u093e\u0924 = (\u20b91,35,000 \/ \u20b94,50,000) \u00d7 100 = <strong>30%<\/strong>\u00a0<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1753010874519\"><strong class=\"schema-faq-question\"><strong>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0940 \u0915\u094b\u0908 \u092a\u093e\u0901\u091a \u0924\u0915\u0928\u0940\u0915\u00a0 \u0932\u093f\u0916\u093f\u090f\u0964\u00a0<\/strong>(\u0905\u0902\u0915 &#8211; 5 M, 2023)<\/strong> <p class=\"schema-faq-answer\">\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0915\u093f\u0938\u0940 \u0915\u0902\u092a\u0928\u0940 \u0915\u0940 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0901, \u0926\u0947\u092f\u0924\u093e\u090f\u0901, \u0907\u0915\u094d\u0935\u093f\u091f\u0940, \u0930\u093e\u091c\u0938\u094d\u0935, \u0914\u0930 \u0935\u094d\u092f\u092f \u0926\u093f\u0916\u093e\u0924\u0947 \u0939\u0948\u0902, \u0932\u0947\u0915\u093f\u0928 \u092c\u093e\u0939\u0930\u0940 \u0909\u092a\u092f\u094b\u0917\u0915\u0930\u094d\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u0909\u0928\u094d\u0939\u0947\u0902 \u0938\u092e\u091d\u0928\u093e \u0915\u0920\u093f\u0928 \u0939\u094b \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u0907\u0938\u0932\u093f\u090f, \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0915 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0909\u092a\u0915\u0930\u0923\u094b\u0902 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902:<br\/><strong>\u0924\u0941\u0932\u0928\u093e\u0924\u094d\u092e\u0915 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 &#8211; <\/strong>\u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0938\u092e\u092f \u0905\u0935\u0927\u093f\u092f\u094b\u0902 \u092e\u0947\u0902 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0921\u0947\u091f\u093e \u0915\u0940 \u0924\u0941\u0932\u0928\u093e \u0915\u0930\u0924\u093e \u0939\u0948\u0964 \u092f\u0939 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0940 \u0935\u0943\u0926\u094d\u0927\u093f \u0915\u0947 \u092a\u0948\u091f\u0930\u094d\u0928, \u0924\u093e\u0915\u0924 \u0914\u0930 \u0915\u092e\u091c\u094b\u0930\u093f\u092f\u094b\u0902 \u0915\u0940 \u092a\u0939\u091a\u093e\u0928 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u092e\u0926\u0926 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<br\/><strong>\u0938\u092e\u093e\u0928\u093e\u0915\u093e\u0930 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 &#8211; <\/strong>\u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u092e\u0926 \u0915\u094b \u090f\u0915 \u0906\u0927\u093e\u0930 \u092e\u0942\u0932\u094d\u092f (\u091c\u0948\u0938\u0947 \u0915\u0941\u0932 \u0938\u0902\u092a\u0924\u094d\u0924\u093f \u092f\u093e \u0915\u0941\u0932 \u092c\u093f\u0915\u094d\u0930\u0940) \u0915\u0947 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0935\u094d\u092f\u0915\u094d\u0924 \u0915\u0930\u0924\u093e \u0939\u0948\u0964 \u092f\u0939 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0906\u0915\u093e\u0930 \u0915\u0940 \u0915\u0902\u092a\u0928\u093f\u092f\u094b\u0902 \u0915\u0940 \u0924\u0941\u0932\u0928\u093e \u0915\u0930\u0928\u0947 \u0914\u0930 \u0938\u0902\u0930\u091a\u0928\u093e\u0924\u094d\u092e\u0915 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928\u094b\u0902 \u0915\u0940 \u092a\u0939\u091a\u093e\u0928 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0909\u092a\u092f\u094b\u0917\u0940 \u0939\u094b\u0924\u093e \u0939\u0948\u0964<br\/><strong>\u092a\u094d\u0930\u0935\u0943\u0924\u094d\u0924\u093f \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 &#8211; <\/strong>\u0938\u092e\u092f \u0915\u0947 \u0938\u093e\u0925 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u092a\u0948\u091f\u0930\u094d\u0928 \u0915\u0940 \u092a\u0939\u091a\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964 \u092f\u0939 \u092a\u0942\u0930\u094d\u0935\u093e\u0928\u0941\u092e\u093e\u0928 \u0914\u0930 \u0930\u0923\u0928\u0940\u0924\u093f\u0915 \u0928\u093f\u0930\u094d\u0923\u092f \u0932\u0947\u0928\u0947 \u092e\u0947\u0902 \u092e\u0926\u0926 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<br\/><strong>\u0905\u0928\u0941\u092a\u093e\u0924 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 &#8211; <\/strong>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0905\u0928\u0941\u092a\u093e\u0924\u094b\u0902 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0915\u0947 \u0915\u0902\u092a\u0928\u0940 \u0915\u0940 \u0932\u093e\u092d\u092a\u094d\u0930\u0926\u0924\u093e, \u0924\u0930\u0932\u0924\u093e, \u0938\u0949\u0932\u094d\u0935\u0947\u0902\u0938\u0940, \u0914\u0930 \u0926\u0915\u094d\u0937\u0924\u093e \u0915\u093e \u092e\u0942\u0932\u094d\u092f\u093e\u0902\u0915\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<br\/><strong>\u0938\u092e-\u0935\u093f\u091a\u094d\u091b\u0947\u0926 \u092c\u093f\u0902\u0926\u0941 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 &#8211; <\/strong>\u0915\u0941\u0932 \u0932\u093e\u0917\u0924 (\u0938\u094d\u0925\u093f\u0930 \u0914\u0930 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928\u0940\u092f) \u0915\u094b \u0915\u0935\u0930 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0906\u0935\u0936\u094d\u092f\u0915 \u092c\u093f\u0915\u094d\u0930\u0940 \u0938\u094d\u0924\u0930 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0915\u0930\u0924\u093e \u0939\u0948\u0964 \u092f\u0939 \u092e\u0942\u0932\u094d\u092f \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u0923, \u0932\u093e\u0917\u0924 \u0928\u093f\u092f\u0902\u0924\u094d\u0930\u0923, \u0914\u0930 \u0932\u093e\u092d \u0928\u093f\u092f\u094b\u091c\u0928 \u092e\u0947\u0902 \u0938\u0939\u093e\u092f\u0915 \u0939\u094b\u0924\u093e \u0939\u0948\u0964<br\/><strong>\u0915\u094b\u0937 \u092a\u094d\u0930\u0935\u093e\u0939 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 &#8211; <\/strong>\u0935\u094d\u092f\u0935\u0938\u093e\u092f \u092e\u0947\u0902 \u0915\u094b\u0937 (Funds) \u0915\u0947 \u092a\u094d\u0930\u0935\u093e\u0939 \u0915\u093e \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0930\u0924\u093e \u0939\u0948, \u0935\u093f\u0936\u0947\u0937 \u0930\u0942\u092a \u0938\u0947 \u0915\u093e\u0930\u094d\u092f\u0936\u0940\u0932 \u092a\u0942\u0902\u091c\u0940 (Working Capital) \u0915\u0947 \u0938\u094d\u0930\u094b\u0924\u094b\u0902 \u0914\u0930 \u0909\u092a\u092f\u094b\u0917\u094b\u0902 \u092a\u0930 \u0927\u094d\u092f\u093e\u0928 \u0915\u0947\u0902\u0926\u094d\u0930\u093f\u0924 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<br\/><strong>\u0930\u094b\u0915\u0921\u093c \u092a\u094d\u0930\u0935\u093e\u0939 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 &#8211; <\/strong>\u092a\u0930\u093f\u091a\u093e\u0932\u0928 (Operating), \u0928\u093f\u0935\u0947\u0936 (Investing), \u0914\u0930 \u0935\u093f\u0924\u094d\u0924\u092a\u094b\u0937\u0923 (Financing) \u0917\u0924\u093f\u0935\u093f\u0927\u093f\u092f\u094b\u0902 \u0938\u0947 \u0930\u094b\u0915\u0921\u093c \u092a\u094d\u0930\u0935\u093e\u0939 (\u0905\u0902\u0924\u0903 \u092a\u094d\u0930\u0935\u093e\u0939 \u090f\u0935\u092e\u094d \u092c\u0939\u093f\u0930\u094d\u092a\u094d\u0930\u0935\u093e\u0939) \u0915\u0940 \u091c\u093e\u0902\u091a \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1753010875402\"><strong class=\"schema-faq-question\"><strong>\u092a\u094d\u0930\u0935\u0943\u0924\u093f \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0940 \u0915\u094b\u0908 \u0926\u094b \u0935\u093f\u0927\u093f\u092f\u094b\u0902 \u0915\u0947 \u0928\u093e\u092e\u00a0 \u0932\u093f\u0916\u093f\u090f\u0964<\/strong> (\u0905\u0902\u0915 &#8211; 2 M, 2021)<\/strong> <p class=\"schema-faq-answer\"><strong>\u092a\u094d\u0930\u0935\u0943\u0924\u094d\u0924\u093f \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0940 \u0935\u093f\u0927\u093f\u092f\u093e\u0901<\/strong>\u00a0<br\/><strong>\u092a\u094d\u0930\u0935\u0943\u0924\u094d\u0924\u093f \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0935\u093f\u0927\u093f<\/strong> (Trend Percentage Analysis) \u2013 \u0907\u0938 \u0935\u093f\u0927\u093f \u092e\u0947\u0902 \u090f\u0915 \u0906\u0927\u093e\u0930 \u0935\u0930\u094d\u0937 \u0915\u093e \u091a\u092f\u0928 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u0914\u0930 \u092c\u093e\u0926 \u0915\u0947 \u0935\u0930\u094d\u0937\u094b\u0902 \u0915\u0947 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0921\u0947\u091f\u093e \u0915\u094b \u0906\u0927\u093e\u0930 \u0935\u0930\u094d\u0937 \u0915\u0947 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0935\u094d\u092f\u0915\u094d\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u092f\u0939 \u0938\u092e\u092f \u0915\u0947 \u0938\u093e\u0925 \u0935\u0943\u0926\u094d\u0927\u093f (growth) \u092a\u0948\u091f\u0930\u094d\u0928 \u0915\u093e \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0938\u0939\u093e\u092f\u0915 \u0939\u094b\u0924\u093e \u0939\u0948\u0964<br\/><strong>\u0906\u0932\u0947\u0916\u0940\u092f \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923<\/strong> (Graphical Analysis) \u2013 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u092a\u094d\u0930\u0935\u0943\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u094b \u0930\u0947\u0916\u093e \u091a\u093e\u0930\u094d\u091f, \u092c\u093e\u0930 \u0917\u094d\u0930\u093e\u092b \u092f\u093e \u0939\u093f\u0938\u094d\u091f\u094b\u0917\u094d\u0930\u093e\u092e \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0915\u0947 \u0926\u0943\u0936\u094d\u092f \u0930\u0942\u092a \u092e\u0947\u0902 \u092a\u094d\u0930\u0938\u094d\u0924\u0941\u0924 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<br\/><strong>\u0932\u0918\u0941\u0924\u092e \u0935\u0930\u094d\u0917 \u0935\u093f\u0927\u093f<\/strong> (Least Squares Method) \u2013 \u0910\u0924\u093f\u0939\u093e\u0938\u093f\u0915 \u0921\u0947\u091f\u093e \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u092d\u0935\u093f\u0937\u094d\u092f \u0915\u0940 \u092a\u094d\u0930\u0935\u0943\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u0940 \u092d\u0935\u093f\u0937\u094d\u092f\u0935\u093e\u0923\u0940 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0938\u093e\u0902\u0916\u094d\u092f\u093f\u0915\u0940\u092f \u092a\u094d\u0930\u0924\u093f\u0917\u092e\u0928 (Regression) \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0924\u0940 \u0939\u0948\u0964<br\/><strong>\u0938\u0942\u091a\u0915\u093e\u0902\u0915 \u0938\u0902\u0916\u094d\u092f\u093e \u0935\u093f\u0927\u093f<\/strong> (Index Number Method) \u2013 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0921\u0947\u091f\u093e \u0915\u094b \u0938\u0942\u091a\u0915\u093e\u0902\u0915 \u0938\u0902\u0916\u094d\u092f\u093e\u0913\u0902 \u092e\u0947\u0902 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u093f\u0924 \u0915\u0930\u0915\u0947 \u0938\u092e\u092f \u0915\u0947 \u0938\u093e\u0925 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928\u094b\u0902 \u0915\u093e \u0905\u0935\u0932\u094b\u0915\u0928 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0938\u0939\u093e\u092f\u0915 \u0939\u094b\u0924\u0940 \u0939\u0948\u0964<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1753010876187\"><strong class=\"schema-faq-question\"><strong>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u092a\u0924\u094d\u0930\u094b\u0902 \u0915\u0947 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0947 \u0938\u0902\u0926\u0930\u094d\u092d \u092e\u0947\u0902 \u0905\u0928\u0941\u092a\u093e\u0924 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u094d\u200d\u092f\u093e \u0939\u0948<\/strong> (\u0905\u0902\u0915 &#8211; 2 M, 2018)<\/strong> <p class=\"schema-faq-answer\"><strong>\u0905\u0928\u0941\u092a\u093e\u0924 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 <\/strong>\u090f\u0915 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0909\u092a\u0915\u0930\u0923 \u0939\u0948 \u091c\u094b \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923\u094b\u0902 (\u0924\u0941\u0932\u0928 \u092a\u0924\u094d\u0930 \u0914\u0930 \u0932\u093e\u092d-\u0939\u093e\u0928\u093f \u0935\u093f\u0935\u0930\u0923) \u0915\u0947 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u092e\u0926\u094b\u0902 \u0915\u0947 \u092c\u0940\u091a \u0938\u0902\u092c\u0902\u0927\u094b\u0902 \u0915\u093e \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0930\u0915\u0947 \u0915\u093f\u0938\u0940 \u092b\u0930\u094d\u092e \u0915\u0940 \u0932\u093e\u092d\u092a\u094d\u0930\u0926\u0924\u093e, \u0924\u0930\u0932\u0924\u093e, \u0938\u0949\u0932\u094d\u0935\u0947\u0902\u0938\u0940, \u0914\u0930 \u0926\u0915\u094d\u0937\u0924\u093e \u0915\u093e \u092e\u0942\u0932\u094d\u092f\u093e\u0902\u0915\u0928 \u0915\u0930\u0924\u093e \u0939\u0948 \u091c\u093f\u0938\u0938\u0947 \u092c\u0947\u0939\u0924\u0930 \u0928\u093f\u092f\u094b\u091c\u0928 \u0914\u0930 \u0928\u093f\u0930\u094d\u0923\u092f \u0932\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0947\u0964<br\/><strong>\u0907\u0938\u092e\u0947\u0902 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0905\u0928\u0941\u092a\u093e\u0924\u094b\u0902 (Financial Ratios) \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u092a\u094d\u0930\u092e\u0941\u0916 \u0905\u0928\u0941\u092a\u093e\u0924 \u0939\u0948\u0902:\u00a0<\/strong> \u0924\u0930\u0932\u0924\u093e \u0905\u0928\u0941\u092a\u093e\u0924 \u2013 \u091c\u0948\u0938\u0947 \u091a\u093e\u0932\u0942 \u0905\u0928\u0941\u092a\u093e\u0924, \u0924\u094d\u0935\u0930\u093f\u0924 \u0905\u0928\u0941\u092a\u093e\u0924<br\/>\u0932\u093e\u092d\u092a\u094d\u0930\u0926\u0924\u093e \u0905\u0928\u0941\u092a\u093e\u0924 \u2013 \u091c\u0948\u0938\u0947 \u0936\u0941\u0926\u094d\u0927 \u0932\u093e\u092d \u092e\u093e\u0930\u094d\u091c\u093f\u0928, \u0907\u0915\u094d\u0935\u093f\u091f\u0940 \u092a\u0930 \u092a\u094d\u0930\u0924\u093f\u092b\u0932\u00a0<br\/>\u0938\u0949\u0932\u094d\u0935\u0947\u0902\u0938\u0940 \u0905\u0928\u0941\u092a\u093e\u0924 \u2013 \u091c\u0948\u0938\u0947 \u090b\u0923-\u0907\u0915\u094d\u0935\u093f\u091f\u0940 \u0905\u0928\u0941\u092a\u093e\u0924\u00a0<br\/>\u0926\u0915\u094d\u0937\u0924\u093e \u0905\u0928\u0941\u092a\u093e\u0924 \u2013 \u091c\u0948\u0938\u0947 \u0907\u0928\u094d\u0935\u0947\u0902\u091f\u094d\u0930\u0940 \u091f\u0930\u094d\u0928\u0913\u0935\u0930 \u0905\u0928\u0941\u092a\u093e\u0924\u0964<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1753010877011\"><strong class=\"schema-faq-question\"><strong>\u0915\u094b\u0937 \u092a\u094d\u0930\u0935\u093e\u0939 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0924\u0915\u0928\u0940\u0915 \u0915\u094d\u092f\u093e \u0939\u0948 ?<\/strong> (\u0905\u0902\u0915 &#8211; 2 M, 2018)<\/strong> <p class=\"schema-faq-answer\"><strong>\u0915\u094b\u0937 \u092a\u094d\u0930\u0935\u093e\u0939 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923<\/strong> \u090f\u0915 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u092a\u094d\u0930\u092c\u0902\u0927\u0928 \u0924\u0915\u0928\u0940\u0915 \u0939\u0948, \u091c\u094b \u0915\u093f\u0938\u0940 \u0938\u0902\u0917\u0920\u0928 \u092e\u0947\u0902 \u0915\u094b\u0937 \u0915\u0947 \u092a\u094d\u0930\u0935\u093e\u0939 (\u0905\u0902\u0924\u0903\u092a\u094d\u0930\u0935\u093e\u0939 \u090f\u0935\u092e\u094d \u092c\u0939\u093f\u0930\u094d\u092a\u094d\u0930\u0935\u093e\u0939) \u0915\u0940 \u091c\u093e\u0902\u091a \u0915\u0930\u0924\u093e \u0939\u0948\u0964<br\/>\u092f\u0939 \u0926\u094b \u0924\u0941\u0932\u0928 \u092a\u0924\u094d\u0930\u094b\u0902 (Balance Sheets) \u0915\u0947 \u092c\u0940\u091a \u0915\u093f\u0938\u0940 \u0915\u0902\u092a\u0928\u0940 \u0915\u0940 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0938\u094d\u0925\u093f\u0924\u093f \u092e\u0947\u0902 \u0939\u0941\u090f \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928\u094b\u0902 \u0915\u093e \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<br\/>\u092f\u0939 \u0915\u094b\u0937 \u0915\u0947 \u0938\u094d\u0930\u094b\u0924\u094b\u0902 \u0914\u0930 \u0909\u092a\u092f\u094b\u0917\u094b\u0902 \u0915\u0940 \u0928\u093f\u0917\u0930\u093e\u0928\u0940 \u0915\u0930\u0915\u0947 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0930\u0941\u091d\u093e\u0928\u094b\u0902 \u0914\u0930 \u092a\u0930\u093f\u091a\u093e\u0932\u0928 \u0926\u0915\u094d\u0937\u0924\u093e \u0915\u0940 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<br\/>\u092f\u0939 \u092a\u094d\u0930\u092c\u0902\u0927\u0915\u094b\u0902 \u0915\u094b \u0924\u0930\u0932\u0924\u093e, \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0915\u094d\u0937\u092e\u0924\u093e, \u0914\u0930 \u0915\u094b\u0937 \u0909\u092a\u092f\u094b\u0917 \u0915\u093e \u0906\u0915\u0932\u0928 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0938\u0939\u093e\u092f\u0924\u093e \u0915\u0930\u0924\u093e \u0939\u0948, \u091c\u093f\u0938\u0938\u0947 \u0935\u0947 \u092c\u0947\u0939\u0924\u0930 \u0928\u093f\u0930\u094d\u0923\u092f \u0932\u0947 \u0938\u0915\u0947\u0902\u0964<br\/><img decoding=\"async\" src=\"https:\/\/lh7-rt.googleusercontent.com\/docsz\/AD_4nXfCe-YaPSTPDgu9T-RBZW1OgMd_ukNMit9DIPxGegkQsnBaiSWLPGFPN0DahYj81yptexdh692GZEBRYR2A81E2mjNuaxHmyiXLUK5jTutkej8uQvYbbL7vxbkVjozI8omoUXwYVQ?key=bImP4gWjVV0sz8DN7lynBfO2\" alt=\"\u0915\u094b\u0937 \u092a\u094d\u0930\u0935\u093e\u0939 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923\n\"\/><\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1753010966483\"><strong class=\"schema-faq-question\"><strong>\u0938\u094d\u0925\u093f\u0924\u093f-\u0935\u093f\u0935\u0930\u0923 \u0915\u094d\u092f\u093e \u092a\u094d\u0930\u0915\u091f \u0915\u0930\u0924\u093e \u0939\u0948 ? \u0915\u094b\u0908 \u0926\u094b \u092c\u093f\u0928\u094d\u0926\u0941 \u092c\u0924\u093e\u0907\u092f\u0947 \u0964<\/strong> (\u0905\u0902\u0915 &#8211; 2 M, 2016)<\/strong> <p class=\"schema-faq-answer\">\u0915\u0902\u092a\u0928\u0940 \u0915\u093e \u0924\u0941\u0932\u0928 \u092a\u0924\u094d\u0930, \u091c\u093f\u0938\u0947<strong> &#8220;\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0938\u094d\u0925\u093f\u0924\u093f \u0935\u093f\u0935\u0930\u0923&#8221;<\/strong> \u092d\u0940 \u0915\u0939\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948:<br\/><strong>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0938\u094d\u0925\u093f\u0924\u093f (Financial Position)<\/strong>: \u092f\u0939 \u0915\u093f\u0938\u0940 \u0935\u093f\u0936\u093f\u0937\u094d\u091f \u0938\u092e\u092f \u092a\u0930 \u0915\u0902\u092a\u0928\u0940 \u0915\u0940 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0901, \u0926\u0947\u092f\u0924\u093e\u090f\u0901, \u0914\u0930 \u0938\u094d\u0935\u093e\u092e\u0940 \u0915\u0940 \u0907\u0915\u094d\u0935\u093f\u091f\u0940 \u0915\u094b \u0926\u0930\u094d\u0936\u093e\u0924\u093e \u0939\u0948\u0964<br\/><strong>\u0938\u0949\u0932\u094d\u0935\u0947\u0902\u0938\u0940 \u0914\u0930 \u0924\u0930\u0932\u0924\u093e<\/strong> : \u092f\u0939 \u0915\u0902\u092a\u0928\u0940 \u0915\u0940 \u0905\u0932\u094d\u092a\u0915\u093e\u0932\u093f\u0915 \u0914\u0930 \u0926\u0940\u0930\u094d\u0918\u0915\u093e\u0932\u093f\u0915 \u0926\u0947\u092f\u0924\u093e\u0913\u0902 \u0915\u093e \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0930\u0915\u0947 \u0909\u0938\u0915\u0940 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0926\u093e\u092f\u093f\u0924\u094d\u0935\u094b\u0902 (Obligations) \u0915\u094b \u092a\u0942\u0930\u093e \u0915\u0930\u0928\u0947 \u0915\u0940 \u0915\u094d\u0937\u092e\u0924\u093e \u0915\u093e \u092e\u0942\u0932\u094d\u092f\u093e\u0902\u0915\u0928 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u092e\u0926\u0926 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<br\/>\u092c\u0948\u0932\u0947\u0902\u0938 \u0936\u0940\u091f \u0915\u094b \u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930 \u0938\u0902\u0924\u0941\u0932\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f \u0915\u093f \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0902 = \u0926\u0947\u092f\u0924\u093e\u090f\u0902 + \u0938\u094d\u0935\u093e\u092e\u0940 \u0915\u0940 \u0907\u0915\u094d\u0935\u093f\u091f\u0940\u0964<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1753010967266\"><strong class=\"schema-faq-question\"><strong>\u0928\u093f\u092e\u094d\u0928 \u0915\u0947 \u092b\u093e\u0930\u094d\u092e\u0942\u0932\u0947 \u0932\u093f\u0916\u093f\u092f\u0947 : (i) \u0936\u094b\u0927-\u0915\u094d\u0937\u092e\u0924\u093e \u0905\u0928\u0941\u092a\u093e\u0924 (ii) \u090b\u0923-\u0938\u092e\u0924\u093e \u0905\u0928\u0941\u092a\u093e\u0924<\/strong> (\u0905\u0902\u0915 &#8211; 2 M, 2016 Special Exam)<\/strong> <p class=\"schema-faq-answer\"><strong>\u0936\u094b\u0927\u0928-\u0915\u094d\u0937\u092e\u0924\u093e \u0905\u0928\u0941\u092a\u093e\u0924 : <\/strong>\u0938\u0949\u0932\u094d\u0935\u0947\u0902\u0938\u0940 \u0905\u0928\u0941\u092a\u093e\u0924 \u0915\u093f\u0938\u0940 \u0915\u0902\u092a\u0928\u0940 \u0915\u0940 \u0926\u0940\u0930\u094d\u0918\u0915\u093e\u0932\u093f\u0915 \u0926\u093e\u092f\u093f\u0924\u094d\u0935\u094b\u0902 \u0915\u094b \u092a\u0942\u0930\u093e \u0915\u0930\u0928\u0947 \u0915\u0940 \u0915\u094d\u0937\u092e\u0924\u093e \u0915\u094b \u092e\u093e\u092a\u0924\u093e \u0939\u0948\u0964<br\/><img decoding=\"async\" src=\"https:\/\/lh7-rt.googleusercontent.com\/docsz\/AD_4nXcQg3Jcbflbu7MsGpRIEfAdIPPLKH5lJkG0BWkWRtRGXRsRcy7tsA6MeB_-LB1AAF0WgwsW6xbfi8embWXAWhe7UCtylf1Nw5kIM_UdQX7PkJknWw9sY5XLgVgYV_AUpO2kpX1hng?key=bImP4gWjVV0sz8DN7lynBfO2\" alt=\"\"\/><br\/><strong>\u090b\u0923-\u0938\u092e\u0924\u093e \u0905\u0928\u0941\u092a\u093e\u0924<\/strong> : \u092f\u0939 \u0926\u0930\u094d\u0936\u093e\u0924\u093e \u0939\u0948 \u0915\u093f \u0915\u093f\u0938\u0940 \u092b\u0930\u094d\u092e \u0926\u094d\u0935\u093e\u0930\u093e \u090b\u0923 (Loans) \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0941\u0932 \u0928\u093f\u0927\u093f\u092f\u094b\u0902 \u0915\u093e \u0907\u0915\u094d\u0935\u093f\u091f\u0940 (Equity) \u0915\u0947 \u092e\u0941\u0915\u093e\u092c\u0932\u0947 \u0905\u0928\u0941\u092a\u093e\u0924 \u0915\u093f\u0924\u0928\u093e \u0939\u0948\u0964<br\/><img decoding=\"async\" src=\"https:\/\/lh7-rt.googleusercontent.com\/docsz\/AD_4nXfYb869EXv420RVWRtuVRnxtw-UwE4rZKYDPwYPQa7xAK_h3lcTS0Q9V1YrPU25kLQPmsiiu3UNYBS0vx8YbwyONZjEyWYe6Aeo5mf287fLsNL_9_kdLN2KHcm26XZbL2Evd64s6Q?key=bImP4gWjVV0sz8DN7lynBfO2\" alt=\"\"\/><br\/><img decoding=\"async\" src=\"https:\/\/lh7-rt.googleusercontent.com\/docsz\/AD_4nXcouW0ps7-qcbZyeTLuZN2C9Q248YJX1Phe7r4R6Bz8ZFxFTgWOJSr79g92j4AXo7idlFMXEJ3G6XJGHyvo-HkEoBJQJjY96vEg1nppEuilsQ0b7MCIoVL07J5_gogBkiOHSTOicw?key=bImP4gWjVV0sz8DN7lynBfO2\" alt=\"\"\/><\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1753011089444\"><strong class=\"schema-faq-question\"><strong>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0947 \u0915\u094b\u0908 \u0926\u094b \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f \u0932\u093f\u0916\u093f\u092f\u0947\u0964<\/strong> (\u0905\u0902\u0915 &#8211; 2 M, 2016 Special Exam)<\/strong> <p class=\"schema-faq-answer\"><strong>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0947 \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f<\/strong><br\/><strong>\u0932\u093e\u092d\u092a\u094d\u0930\u0926\u0924\u093e \u0914\u0930 \u0905\u0930\u094d\u091c\u0928 \u0915\u094d\u0937\u092e\u0924\u093e \u092e\u093e\u092a\u0928\u093e<\/strong>: \u092f\u0939 \u092a\u0924\u093e \u0932\u0917\u093e\u0928\u093e \u0915\u093f \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u092e\u0947\u0902 \u0928\u093f\u0935\u0947\u0936\u093f\u0924 \u092a\u0942\u0902\u091c\u0940 \u092a\u0930 \u092a\u0930\u094d\u092f\u093e\u092a\u094d\u0924 \u0932\u093e\u092d \u0905\u0930\u094d\u091c\u093f\u0924 \u0939\u094b \u0930\u0939\u093e \u0939\u0948 \u092f\u093e \u0928\u0939\u0940\u0902\u0964<br\/><strong>\u0924\u0941\u0932\u0928\u093e\u0924\u094d\u092e\u0915 \u0905\u0927\u094d\u092f\u092f\u0928 :\u00a0<\/strong> <strong>\u0907\u0902\u091f\u094d\u0930\u093e-\u092b\u0930\u094d\u092e (Intra-Firm): <\/strong>\u090f\u0915 \u0939\u0940 \u0915\u0902\u092a\u0928\u0940 \u0915\u0947 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0935\u0930\u094d\u0937\u094b\u0902 \u0915\u0947 \u0932\u093e\u092d\u094b\u0902 \u0915\u0940 \u0924\u0941\u0932\u0928\u093e \u0915\u0930\u0924\u093e \u0939\u0948 (\u091f\u094d\u0930\u0947\u0902\u0921 \u090f\u0928\u093e\u0932\u093f\u0938\u093f\u0938)\u0964<br\/><strong>\u0907\u0902\u091f\u0930-\u092b\u0930\u094d\u092e (Inter-Firm)<\/strong>: \u0915\u0902\u092a\u0928\u0940 \u0915\u0947 \u092a\u094d\u0930\u0926\u0930\u094d\u0936\u0928 \u0915\u0940 \u092a\u094d\u0930\u0924\u093f\u0938\u094d\u092a\u0930\u094d\u0927\u093f\u092f\u094b\u0902 \u0915\u0947 \u0938\u093e\u0925 \u0924\u0941\u0932\u0928\u093e \u0915\u0930\u0924\u093e \u0939\u0948 (\u0915\u094d\u0930\u0949\u0938-\u0938\u0947\u0915\u094d\u0936\u0928\u0932 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923)\u0964<br\/><strong>\u092a\u094d\u0930\u092c\u0902\u0927\u0928 \u0915\u0940 \u0926\u0915\u094d\u0937\u0924\u093e \u0915\u093e \u092e\u0942\u0932\u094d\u092f\u093e\u0902\u0915\u0928 : <\/strong>\u092f\u0939 \u092e\u0942\u0932\u094d\u092f\u093e\u0902\u0915\u0928 \u0915\u0930\u0928\u093e \u0915\u093f \u092a\u094d\u0930\u092c\u0902\u0927\u0928 \u0915\u093f\u0924\u0928\u0940 \u0915\u0941\u0936\u0932\u0924\u093e \u0938\u0947 \u0938\u0902\u0938\u093e\u0927\u0928\u094b\u0902 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930 \u0930\u0939\u093e \u0939\u0948\u0964<br\/><strong>\u092a\u094d\u0930\u092c\u0902\u0927\u0928 \u0915\u0947 \u0932\u093f\u090f \u0909\u092a\u092f\u094b\u0917\u093f\u0924\u093e : <\/strong>\u092f\u0939 \u092a\u094d\u0930\u092c\u0902\u0927\u0928 \u0915\u094b \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u0928\u093f\u0930\u094d\u0923\u092f \u0932\u0947\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u0920\u094b\u0938 \u0906\u0927\u093e\u0930 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<br\/><strong>\u0936\u094b\u0927\u0928 \u0915\u094d\u0937\u092e\u0924\u093e \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 (Solvency Analysis) : <\/strong>\u092b\u0930\u094d\u092e \u0915\u0940 \u0905\u0932\u094d\u092a\u093e\u0935\u0927\u093f \u0914\u0930 \u0926\u0940\u0930\u094d\u0918\u093e\u0935\u0927\u093f \u092e\u0947\u0902 \u090b\u0923 \u091a\u0941\u0915\u093e\u0928\u0947 \u0915\u0940 \u0915\u094d\u0937\u092e\u0924\u093e \u0915\u093e \u0906\u0915\u0932\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<br\/><strong>\u0935\u093f\u091a\u0932\u0928 \u0915\u0947 \u0915\u093e\u0930\u0923\u094b\u0902 \u0915\u0940 \u092a\u0939\u091a\u093e\u0928 : <\/strong>\u0932\u093e\u092d\u092a\u094d\u0930\u0926\u0924\u093e \u0914\u0930 \u0905\u0928\u094d\u092f \u092a\u094d\u0930\u0935\u0943\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u0938\u0947 \u0935\u093f\u091a\u0932\u0928 \u0915\u0947 \u0915\u093e\u0930\u0923\u094b\u0902 \u0915\u0940 \u092a\u0939\u091a\u093e\u0928 \u0915\u0930\u0928\u093e\u0964<\/p> <\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0905\u0927\u094d\u092f\u093e\u092f \u0932\u0947\u0916\u093e\u0902\u0915\u0928 &amp; \u0905\u0902\u0915\u0947\u0915\u094d\u0937\u0923 \u0935\u093f\u0937\u092f \u0915\u093e \u090f\u0915 \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u092d\u093e\u0917 \u0939\u0948, \u091c\u093f\u0938\u092e\u0947\u0902 \u0915\u093f\u0938\u0940 \u0938\u0902\u0938\u094d\u0925\u093e \u0915\u0940 \u0906\u0930\u094d\u0925\u093f\u0915 \u0938\u094d\u0925\u093f\u0924\u093f \u0914\u0930 \u092a\u094d\u0930\u0926\u0930\u094d\u0936\u0928 \u0915\u094b \u0938\u0902\u0915\u094d\u0937\u0947\u092a \u092e\u0947\u0902 \u092a\u094d\u0930\u0938\u094d\u0924\u0941\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0907\u0938 \u0905\u0927\u094d\u092f\u093e\u092f \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u0939\u092e \u092f\u0939 \u0938\u092e\u091d\u0924\u0947 \u0939\u0948\u0902 \u0915\u093f \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0915\u0948\u0938\u0947 \u0924\u0948\u092f\u093e\u0930 \u0915\u093f\u090f \u091c\u093e\u0924\u0947 \u0939\u0948\u0902, \u0909\u0928\u0915\u0940 \u0935\u094d\u092f\u093e\u0916\u094d\u092f\u093e \u0915\u0948\u0938\u0947 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948, \u0914\u0930 \u0935\u0947 \u0928\u093f\u0930\u094d\u0923\u092f-\u0928\u093f\u0930\u094d\u092e\u093e\u0923 \u092e\u0947\u0902 [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":0,"parent":27100,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"right-sidebar","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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\u0928\u0915\u0926 \u0935 \u092c\u0948\u0902\u0915 \u0936\u0947\u0937\u00a0 \u00a0 \u20b930,000 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u0915 \u0926\u0947\u092f\u0924\u093e \u00a0 \u00a0 45,000 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u0915 \u092a\u094d\u0930\u093e\u092a\u094d\u092f \u00a0 \u00a0 75,000 \u0930\u0939\u0924\u093f\u092f\u093e\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 30,000 \u0935\u093f\u0915\u094d\u0930\u092f (\u0938\u092e\u0938\u094d\u0924 \u0909\u0927\u093e\u0930) \u00a0 4,50,000 \u092c\u0947\u091a\u0947 \u0917\u092f\u0947 \u092e\u093e\u0932 \u0915\u0940 \u0932\u093e\u0917\u0924 \u00a0 \u00a0 3,15,000 \u091c\u094d\u091e\u093e\u0924 \u0915\u0940\u091c\u093f\u090f : (i) \u091a\u093e\u0932\u0942 \u0905\u0928\u0941\u092a\u093e\u0924; (i) \u0924\u094d\u0935\u0930\u093f\u0924 \u0905\u0928\u0941\u092a\u093e\u0924; (iii) \u092a\u094d\u0930\u093e\u092a\u094d\u092f \u0906\u0935\u0930\u094d\u0924 \u0905\u0928\u0941\u092a\u093e\u0924; (\u096a) \u0930\u0939\u0924\u093f\u092f\u093e \u0906\u0935\u0930\u094d\u0924 \u0905\u0928\u0941\u092a\u093e\u0924; (v) \u0938\u0915\u0932 \u0932\u093e\u092d \u0905\u0928\u0941\u092a\u093e\u0924\",\"answerCount\":1,\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<strong>\u0938\u0942\u0924\u094d\u0930: \u091a\u093e\u0932\u0942 \u0905\u0928\u0941\u092a\u093e\u0924 = \u091a\u093e\u0932\u0942 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0901 \/ \u091a\u093e\u0932\u0942 \u0926\u0947\u092f\u0924\u093e\u090f\u0901<\/strong><br\/>\u091a\u093e\u0932\u0942 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0901 = \u0928\u0915\u0926 \u0914\u0930 \u092c\u0948\u0902\u0915 + \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u0915 \u092a\u094d\u0930\u093e\u092a\u094d\u092f + \u0930\u0939\u0924\u093f\u092f\u093e\u00a0<br\/>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0= \u20b930,000 + \u20b975,000 + \u20b930,000 = \u20b91,35,000<br\/>\u091a\u093e\u0932\u0942 \u0926\u0947\u092f\u0924\u093e\u090f\u0901 = \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u0915 \u0926\u0947\u092f\u0924\u093e= \u20b945,000<br\/><strong>\u091a\u093e\u0932\u0942 \u0905\u0928\u0941\u092a\u093e\u0924 = \u20b91,35,000 \/ \u20b945,000 = 3 : 1<\/strong><br\/><strong>\u0938\u0942\u0924\u094d\u0930: \u0924\u094d\u0935\u0930\u093f\u0924 \u0905\u0928\u0941\u092a\u093e\u0924 = \u0924\u094d\u0935\u0930\u093f\u0924 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0901 \/ \u091a\u093e\u0932\u0942 \u0926\u0947\u092f\u0924\u093e\u090f\u0901<\/strong><br\/>\u0924\u094d\u0935\u0930\u093f\u0924 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0901 = \u091a\u093e\u0932\u0942 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0901 - \u0930\u0939\u0924\u093f\u092f\u093e = \u20b91,35,000 - \u20b930,000 = \u20b91,05,000<br\/><strong>\u0924\u094d\u0935\u0930\u093f\u0924 \u0905\u0928\u0941\u092a\u093e\u0924 = \u20b91,05,000 \/ \u20b945,000 = 2.33 : 1<\/strong><br\/><strong>\u0938\u0942\u0924\u094d\u0930: \u092a\u094d\u0930\u093e\u092a\u094d\u092f \u0906\u0935\u0930\u094d\u0924 \u0905\u0928\u0941\u092a\u093e\u0924 = \u0936\u0941\u0926\u094d\u0927 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u092c\u093f\u0915\u094d\u0930\u0940 \/ \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u0915 \u092a\u094d\u0930\u093e\u092a\u094d\u092f<\/strong><br\/>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0= \u20b94,50,000 \/ \u20b975,000 =<strong> 6 \u0917\u0941\u0928\u093e<\/strong><br\/><strong>\u0938\u0942\u0924\u094d\u0930: \u0930\u0939\u0924\u093f\u092f\u093e \u0906\u0935\u0930\u094d\u0924 \u0905\u0928\u0941\u092a\u093e\u0924 = \u092c\u0947\u091a\u0940 \u0917\u0908 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u0940 \u0932\u093e\u0917\u0924 \/ \u0914\u0938\u0924 \u0930\u0939\u0924\u093f\u092f\u093e<\/strong><br\/>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0= \u20b93,15,000 \/ \u20b930,000 =<strong> 10.5 \u0917\u0941\u0928\u093e<\/strong><br\/><strong>\u0938\u0942\u0924\u094d\u0930: \u0938\u0915\u0932 \u0932\u093e\u092d \u0905\u0928\u0941\u092a\u093e\u0924 = (\u0938\u0915\u0932 \u0932\u093e\u092d \/ \u092c\u093f\u0915\u094d\u0930\u0940) \u00d7 100<\/strong><br\/>\u0938\u0915\u0932 \u0932\u093e\u092d = \u0936\u0941\u0926\u094d\u0927 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u092c\u093f\u0915\u094d\u0930\u0940 - \u092c\u0947\u091a\u0940 \u0917\u0908 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u0940 \u0932\u093e\u0917\u0924 = \u20b94,50,000 - \u20b93,15,000 = \u20b91,35,000<br\/>\u0938\u0915\u0932 \u0932\u093e\u092d \u0905\u0928\u0941\u092a\u093e\u0924 = (\u20b91,35,000 \/ \u20b94,50,000) \u00d7 100 = <strong>30%<\/strong>\u00a0\",\"inLanguage\":\"hi-IN\"},\"inLanguage\":\"hi-IN\"},{\"@type\":\"Question\",\"@id\":\"https:\/\/rajras.in\/hi\/ras\/mains\/paper-1\/account-auditing\/financial-statement\/#faq-question-1753010874519\",\"position\":2,\"url\":\"https:\/\/rajras.in\/hi\/ras\/mains\/paper-1\/account-auditing\/financial-statement\/#faq-question-1753010874519\",\"name\":\"\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0940 \u0915\u094b\u0908 \u092a\u093e\u0901\u091a \u0924\u0915\u0928\u0940\u0915\u00a0 \u0932\u093f\u0916\u093f\u090f\u0964\u00a0(\u0905\u0902\u0915 - 5 M, 2023)\",\"answerCount\":1,\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0915\u093f\u0938\u0940 \u0915\u0902\u092a\u0928\u0940 \u0915\u0940 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0901, \u0926\u0947\u092f\u0924\u093e\u090f\u0901, \u0907\u0915\u094d\u0935\u093f\u091f\u0940, \u0930\u093e\u091c\u0938\u094d\u0935, \u0914\u0930 \u0935\u094d\u092f\u092f \u0926\u093f\u0916\u093e\u0924\u0947 \u0939\u0948\u0902, \u0932\u0947\u0915\u093f\u0928 \u092c\u093e\u0939\u0930\u0940 \u0909\u092a\u092f\u094b\u0917\u0915\u0930\u094d\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u0909\u0928\u094d\u0939\u0947\u0902 \u0938\u092e\u091d\u0928\u093e \u0915\u0920\u093f\u0928 \u0939\u094b \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u0907\u0938\u0932\u093f\u090f, \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0915 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0909\u092a\u0915\u0930\u0923\u094b\u0902 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902:<br\/><strong>\u0924\u0941\u0932\u0928\u093e\u0924\u094d\u092e\u0915 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 - <\/strong>\u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0938\u092e\u092f \u0905\u0935\u0927\u093f\u092f\u094b\u0902 \u092e\u0947\u0902 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0921\u0947\u091f\u093e \u0915\u0940 \u0924\u0941\u0932\u0928\u093e \u0915\u0930\u0924\u093e \u0939\u0948\u0964 \u092f\u0939 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0940 \u0935\u0943\u0926\u094d\u0927\u093f \u0915\u0947 \u092a\u0948\u091f\u0930\u094d\u0928, \u0924\u093e\u0915\u0924 \u0914\u0930 \u0915\u092e\u091c\u094b\u0930\u093f\u092f\u094b\u0902 \u0915\u0940 \u092a\u0939\u091a\u093e\u0928 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u092e\u0926\u0926 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<br\/><strong>\u0938\u092e\u093e\u0928\u093e\u0915\u093e\u0930 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 - <\/strong>\u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u092e\u0926 \u0915\u094b \u090f\u0915 \u0906\u0927\u093e\u0930 \u092e\u0942\u0932\u094d\u092f (\u091c\u0948\u0938\u0947 \u0915\u0941\u0932 \u0938\u0902\u092a\u0924\u094d\u0924\u093f \u092f\u093e \u0915\u0941\u0932 \u092c\u093f\u0915\u094d\u0930\u0940) \u0915\u0947 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0935\u094d\u092f\u0915\u094d\u0924 \u0915\u0930\u0924\u093e \u0939\u0948\u0964 \u092f\u0939 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0906\u0915\u093e\u0930 \u0915\u0940 \u0915\u0902\u092a\u0928\u093f\u092f\u094b\u0902 \u0915\u0940 \u0924\u0941\u0932\u0928\u093e \u0915\u0930\u0928\u0947 \u0914\u0930 \u0938\u0902\u0930\u091a\u0928\u093e\u0924\u094d\u092e\u0915 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928\u094b\u0902 \u0915\u0940 \u092a\u0939\u091a\u093e\u0928 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0909\u092a\u092f\u094b\u0917\u0940 \u0939\u094b\u0924\u093e \u0939\u0948\u0964<br\/><strong>\u092a\u094d\u0930\u0935\u0943\u0924\u094d\u0924\u093f \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 - <\/strong>\u0938\u092e\u092f \u0915\u0947 \u0938\u093e\u0925 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u092a\u0948\u091f\u0930\u094d\u0928 \u0915\u0940 \u092a\u0939\u091a\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964 \u092f\u0939 \u092a\u0942\u0930\u094d\u0935\u093e\u0928\u0941\u092e\u093e\u0928 \u0914\u0930 \u0930\u0923\u0928\u0940\u0924\u093f\u0915 \u0928\u093f\u0930\u094d\u0923\u092f \u0932\u0947\u0928\u0947 \u092e\u0947\u0902 \u092e\u0926\u0926 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<br\/><strong>\u0905\u0928\u0941\u092a\u093e\u0924 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 - <\/strong>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0905\u0928\u0941\u092a\u093e\u0924\u094b\u0902 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0915\u0947 \u0915\u0902\u092a\u0928\u0940 \u0915\u0940 \u0932\u093e\u092d\u092a\u094d\u0930\u0926\u0924\u093e, \u0924\u0930\u0932\u0924\u093e, \u0938\u0949\u0932\u094d\u0935\u0947\u0902\u0938\u0940, \u0914\u0930 \u0926\u0915\u094d\u0937\u0924\u093e \u0915\u093e \u092e\u0942\u0932\u094d\u092f\u093e\u0902\u0915\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<br\/><strong>\u0938\u092e-\u0935\u093f\u091a\u094d\u091b\u0947\u0926 \u092c\u093f\u0902\u0926\u0941 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 - <\/strong>\u0915\u0941\u0932 \u0932\u093e\u0917\u0924 (\u0938\u094d\u0925\u093f\u0930 \u0914\u0930 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928\u0940\u092f) \u0915\u094b \u0915\u0935\u0930 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0906\u0935\u0936\u094d\u092f\u0915 \u092c\u093f\u0915\u094d\u0930\u0940 \u0938\u094d\u0924\u0930 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0915\u0930\u0924\u093e \u0939\u0948\u0964 \u092f\u0939 \u092e\u0942\u0932\u094d\u092f \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u0923, \u0932\u093e\u0917\u0924 \u0928\u093f\u092f\u0902\u0924\u094d\u0930\u0923, \u0914\u0930 \u0932\u093e\u092d \u0928\u093f\u092f\u094b\u091c\u0928 \u092e\u0947\u0902 \u0938\u0939\u093e\u092f\u0915 \u0939\u094b\u0924\u093e \u0939\u0948\u0964<br\/><strong>\u0915\u094b\u0937 \u092a\u094d\u0930\u0935\u093e\u0939 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 - <\/strong>\u0935\u094d\u092f\u0935\u0938\u093e\u092f \u092e\u0947\u0902 \u0915\u094b\u0937 (Funds) \u0915\u0947 \u092a\u094d\u0930\u0935\u093e\u0939 \u0915\u093e \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0930\u0924\u093e \u0939\u0948, \u0935\u093f\u0936\u0947\u0937 \u0930\u0942\u092a \u0938\u0947 \u0915\u093e\u0930\u094d\u092f\u0936\u0940\u0932 \u092a\u0942\u0902\u091c\u0940 (Working Capital) \u0915\u0947 \u0938\u094d\u0930\u094b\u0924\u094b\u0902 \u0914\u0930 \u0909\u092a\u092f\u094b\u0917\u094b\u0902 \u092a\u0930 \u0927\u094d\u092f\u093e\u0928 \u0915\u0947\u0902\u0926\u094d\u0930\u093f\u0924 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<br\/><strong>\u0930\u094b\u0915\u0921\u093c \u092a\u094d\u0930\u0935\u093e\u0939 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 - <\/strong>\u092a\u0930\u093f\u091a\u093e\u0932\u0928 (Operating), \u0928\u093f\u0935\u0947\u0936 (Investing), \u0914\u0930 \u0935\u093f\u0924\u094d\u0924\u092a\u094b\u0937\u0923 (Financing) \u0917\u0924\u093f\u0935\u093f\u0927\u093f\u092f\u094b\u0902 \u0938\u0947 \u0930\u094b\u0915\u0921\u093c \u092a\u094d\u0930\u0935\u093e\u0939 (\u0905\u0902\u0924\u0903 \u092a\u094d\u0930\u0935\u093e\u0939 \u090f\u0935\u092e\u094d \u092c\u0939\u093f\u0930\u094d\u092a\u094d\u0930\u0935\u093e\u0939) \u0915\u0940 \u091c\u093e\u0902\u091a \u0915\u0930\u0924\u093e \u0939\u0948\u0964\",\"inLanguage\":\"hi-IN\"},\"inLanguage\":\"hi-IN\"},{\"@type\":\"Question\",\"@id\":\"https:\/\/rajras.in\/hi\/ras\/mains\/paper-1\/account-auditing\/financial-statement\/#faq-question-1753010875402\",\"position\":3,\"url\":\"https:\/\/rajras.in\/hi\/ras\/mains\/paper-1\/account-auditing\/financial-statement\/#faq-question-1753010875402\",\"name\":\"\u092a\u094d\u0930\u0935\u0943\u0924\u093f \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0940 \u0915\u094b\u0908 \u0926\u094b \u0935\u093f\u0927\u093f\u092f\u094b\u0902 \u0915\u0947 \u0928\u093e\u092e\u00a0 \u0932\u093f\u0916\u093f\u090f\u0964 (\u0905\u0902\u0915 - 2 M, 2021)\",\"answerCount\":1,\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<strong>\u092a\u094d\u0930\u0935\u0943\u0924\u094d\u0924\u093f \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0940 \u0935\u093f\u0927\u093f\u092f\u093e\u0901<\/strong>\u00a0<br\/><strong>\u092a\u094d\u0930\u0935\u0943\u0924\u094d\u0924\u093f \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0935\u093f\u0927\u093f<\/strong> (Trend Percentage Analysis) \u2013 \u0907\u0938 \u0935\u093f\u0927\u093f \u092e\u0947\u0902 \u090f\u0915 \u0906\u0927\u093e\u0930 \u0935\u0930\u094d\u0937 \u0915\u093e \u091a\u092f\u0928 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u0914\u0930 \u092c\u093e\u0926 \u0915\u0947 \u0935\u0930\u094d\u0937\u094b\u0902 \u0915\u0947 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0921\u0947\u091f\u093e \u0915\u094b \u0906\u0927\u093e\u0930 \u0935\u0930\u094d\u0937 \u0915\u0947 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0935\u094d\u092f\u0915\u094d\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u092f\u0939 \u0938\u092e\u092f \u0915\u0947 \u0938\u093e\u0925 \u0935\u0943\u0926\u094d\u0927\u093f (growth) \u092a\u0948\u091f\u0930\u094d\u0928 \u0915\u093e \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0938\u0939\u093e\u092f\u0915 \u0939\u094b\u0924\u093e \u0939\u0948\u0964<br\/><strong>\u0906\u0932\u0947\u0916\u0940\u092f \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923<\/strong> (Graphical Analysis) \u2013 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u092a\u094d\u0930\u0935\u0943\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u094b \u0930\u0947\u0916\u093e \u091a\u093e\u0930\u094d\u091f, \u092c\u093e\u0930 \u0917\u094d\u0930\u093e\u092b \u092f\u093e \u0939\u093f\u0938\u094d\u091f\u094b\u0917\u094d\u0930\u093e\u092e \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0915\u0947 \u0926\u0943\u0936\u094d\u092f \u0930\u0942\u092a \u092e\u0947\u0902 \u092a\u094d\u0930\u0938\u094d\u0924\u0941\u0924 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<br\/><strong>\u0932\u0918\u0941\u0924\u092e \u0935\u0930\u094d\u0917 \u0935\u093f\u0927\u093f<\/strong> (Least Squares Method) \u2013 \u0910\u0924\u093f\u0939\u093e\u0938\u093f\u0915 \u0921\u0947\u091f\u093e \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u092d\u0935\u093f\u0937\u094d\u092f \u0915\u0940 \u092a\u094d\u0930\u0935\u0943\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u0940 \u092d\u0935\u093f\u0937\u094d\u092f\u0935\u093e\u0923\u0940 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0938\u093e\u0902\u0916\u094d\u092f\u093f\u0915\u0940\u092f \u092a\u094d\u0930\u0924\u093f\u0917\u092e\u0928 (Regression) \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0924\u0940 \u0939\u0948\u0964<br\/><strong>\u0938\u0942\u091a\u0915\u093e\u0902\u0915 \u0938\u0902\u0916\u094d\u092f\u093e \u0935\u093f\u0927\u093f<\/strong> (Index Number Method) \u2013 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0921\u0947\u091f\u093e \u0915\u094b \u0938\u0942\u091a\u0915\u093e\u0902\u0915 \u0938\u0902\u0916\u094d\u092f\u093e\u0913\u0902 \u092e\u0947\u0902 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u093f\u0924 \u0915\u0930\u0915\u0947 \u0938\u092e\u092f \u0915\u0947 \u0938\u093e\u0925 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928\u094b\u0902 \u0915\u093e \u0905\u0935\u0932\u094b\u0915\u0928 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0938\u0939\u093e\u092f\u0915 \u0939\u094b\u0924\u0940 \u0939\u0948\u0964\",\"inLanguage\":\"hi-IN\"},\"inLanguage\":\"hi-IN\"},{\"@type\":\"Question\",\"@id\":\"https:\/\/rajras.in\/hi\/ras\/mains\/paper-1\/account-auditing\/financial-statement\/#faq-question-1753010876187\",\"position\":4,\"url\":\"https:\/\/rajras.in\/hi\/ras\/mains\/paper-1\/account-auditing\/financial-statement\/#faq-question-1753010876187\",\"name\":\"\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u092a\u0924\u094d\u0930\u094b\u0902 \u0915\u0947 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0947 \u0938\u0902\u0926\u0930\u094d\u092d \u092e\u0947\u0902 \u0905\u0928\u0941\u092a\u093e\u0924 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u094d\u200d\u092f\u093e \u0939\u0948 (\u0905\u0902\u0915 - 2 M, 2018)\",\"answerCount\":1,\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<strong>\u0905\u0928\u0941\u092a\u093e\u0924 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 <\/strong>\u090f\u0915 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0909\u092a\u0915\u0930\u0923 \u0939\u0948 \u091c\u094b \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923\u094b\u0902 (\u0924\u0941\u0932\u0928 \u092a\u0924\u094d\u0930 \u0914\u0930 \u0932\u093e\u092d-\u0939\u093e\u0928\u093f \u0935\u093f\u0935\u0930\u0923) \u0915\u0947 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u092e\u0926\u094b\u0902 \u0915\u0947 \u092c\u0940\u091a \u0938\u0902\u092c\u0902\u0927\u094b\u0902 \u0915\u093e \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0930\u0915\u0947 \u0915\u093f\u0938\u0940 \u092b\u0930\u094d\u092e \u0915\u0940 \u0932\u093e\u092d\u092a\u094d\u0930\u0926\u0924\u093e, \u0924\u0930\u0932\u0924\u093e, \u0938\u0949\u0932\u094d\u0935\u0947\u0902\u0938\u0940, \u0914\u0930 \u0926\u0915\u094d\u0937\u0924\u093e \u0915\u093e \u092e\u0942\u0932\u094d\u092f\u093e\u0902\u0915\u0928 \u0915\u0930\u0924\u093e \u0939\u0948 \u091c\u093f\u0938\u0938\u0947 \u092c\u0947\u0939\u0924\u0930 \u0928\u093f\u092f\u094b\u091c\u0928 \u0914\u0930 \u0928\u093f\u0930\u094d\u0923\u092f \u0932\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0947\u0964<br\/><strong>\u0907\u0938\u092e\u0947\u0902 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0905\u0928\u0941\u092a\u093e\u0924\u094b\u0902 (Financial Ratios) \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u092a\u094d\u0930\u092e\u0941\u0916 \u0905\u0928\u0941\u092a\u093e\u0924 \u0939\u0948\u0902:\u00a0<\/strong> \u0924\u0930\u0932\u0924\u093e \u0905\u0928\u0941\u092a\u093e\u0924 \u2013 \u091c\u0948\u0938\u0947 \u091a\u093e\u0932\u0942 \u0905\u0928\u0941\u092a\u093e\u0924, \u0924\u094d\u0935\u0930\u093f\u0924 \u0905\u0928\u0941\u092a\u093e\u0924<br\/>\u0932\u093e\u092d\u092a\u094d\u0930\u0926\u0924\u093e \u0905\u0928\u0941\u092a\u093e\u0924 \u2013 \u091c\u0948\u0938\u0947 \u0936\u0941\u0926\u094d\u0927 \u0932\u093e\u092d \u092e\u093e\u0930\u094d\u091c\u093f\u0928, \u0907\u0915\u094d\u0935\u093f\u091f\u0940 \u092a\u0930 \u092a\u094d\u0930\u0924\u093f\u092b\u0932\u00a0<br\/>\u0938\u0949\u0932\u094d\u0935\u0947\u0902\u0938\u0940 \u0905\u0928\u0941\u092a\u093e\u0924 \u2013 \u091c\u0948\u0938\u0947 \u090b\u0923-\u0907\u0915\u094d\u0935\u093f\u091f\u0940 \u0905\u0928\u0941\u092a\u093e\u0924\u00a0<br\/>\u0926\u0915\u094d\u0937\u0924\u093e \u0905\u0928\u0941\u092a\u093e\u0924 \u2013 \u091c\u0948\u0938\u0947 \u0907\u0928\u094d\u0935\u0947\u0902\u091f\u094d\u0930\u0940 \u091f\u0930\u094d\u0928\u0913\u0935\u0930 \u0905\u0928\u0941\u092a\u093e\u0924\u0964\",\"inLanguage\":\"hi-IN\"},\"inLanguage\":\"hi-IN\"},{\"@type\":\"Question\",\"@id\":\"https:\/\/rajras.in\/hi\/ras\/mains\/paper-1\/account-auditing\/financial-statement\/#faq-question-1753010877011\",\"position\":5,\"url\":\"https:\/\/rajras.in\/hi\/ras\/mains\/paper-1\/account-auditing\/financial-statement\/#faq-question-1753010877011\",\"name\":\"\u0915\u094b\u0937 \u092a\u094d\u0930\u0935\u093e\u0939 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0924\u0915\u0928\u0940\u0915 \u0915\u094d\u092f\u093e \u0939\u0948 ? (\u0905\u0902\u0915 - 2 M, 2018)\",\"answerCount\":1,\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<strong>\u0915\u094b\u0937 \u092a\u094d\u0930\u0935\u093e\u0939 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923<\/strong> \u090f\u0915 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u092a\u094d\u0930\u092c\u0902\u0927\u0928 \u0924\u0915\u0928\u0940\u0915 \u0939\u0948, \u091c\u094b \u0915\u093f\u0938\u0940 \u0938\u0902\u0917\u0920\u0928 \u092e\u0947\u0902 \u0915\u094b\u0937 \u0915\u0947 \u092a\u094d\u0930\u0935\u093e\u0939 (\u0905\u0902\u0924\u0903\u092a\u094d\u0930\u0935\u093e\u0939 \u090f\u0935\u092e\u094d \u092c\u0939\u093f\u0930\u094d\u092a\u094d\u0930\u0935\u093e\u0939) \u0915\u0940 \u091c\u093e\u0902\u091a \u0915\u0930\u0924\u093e \u0939\u0948\u0964<br\/>\u092f\u0939 \u0926\u094b \u0924\u0941\u0932\u0928 \u092a\u0924\u094d\u0930\u094b\u0902 (Balance Sheets) \u0915\u0947 \u092c\u0940\u091a \u0915\u093f\u0938\u0940 \u0915\u0902\u092a\u0928\u0940 \u0915\u0940 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0938\u094d\u0925\u093f\u0924\u093f \u092e\u0947\u0902 \u0939\u0941\u090f \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928\u094b\u0902 \u0915\u093e \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<br\/>\u092f\u0939 \u0915\u094b\u0937 \u0915\u0947 \u0938\u094d\u0930\u094b\u0924\u094b\u0902 \u0914\u0930 \u0909\u092a\u092f\u094b\u0917\u094b\u0902 \u0915\u0940 \u0928\u093f\u0917\u0930\u093e\u0928\u0940 \u0915\u0930\u0915\u0947 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0930\u0941\u091d\u093e\u0928\u094b\u0902 \u0914\u0930 \u092a\u0930\u093f\u091a\u093e\u0932\u0928 \u0926\u0915\u094d\u0937\u0924\u093e \u0915\u0940 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<br\/>\u092f\u0939 \u092a\u094d\u0930\u092c\u0902\u0927\u0915\u094b\u0902 \u0915\u094b \u0924\u0930\u0932\u0924\u093e, \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0915\u094d\u0937\u092e\u0924\u093e, \u0914\u0930 \u0915\u094b\u0937 \u0909\u092a\u092f\u094b\u0917 \u0915\u093e \u0906\u0915\u0932\u0928 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0938\u0939\u093e\u092f\u0924\u093e \u0915\u0930\u0924\u093e \u0939\u0948, \u091c\u093f\u0938\u0938\u0947 \u0935\u0947 \u092c\u0947\u0939\u0924\u0930 \u0928\u093f\u0930\u094d\u0923\u092f \u0932\u0947 \u0938\u0915\u0947\u0902\u0964<br\/>\",\"inLanguage\":\"hi-IN\"},\"inLanguage\":\"hi-IN\"},{\"@type\":\"Question\",\"@id\":\"https:\/\/rajras.in\/hi\/ras\/mains\/paper-1\/account-auditing\/financial-statement\/#faq-question-1753010966483\",\"position\":6,\"url\":\"https:\/\/rajras.in\/hi\/ras\/mains\/paper-1\/account-auditing\/financial-statement\/#faq-question-1753010966483\",\"name\":\"\u0938\u094d\u0925\u093f\u0924\u093f-\u0935\u093f\u0935\u0930\u0923 \u0915\u094d\u092f\u093e \u092a\u094d\u0930\u0915\u091f \u0915\u0930\u0924\u093e \u0939\u0948 ? \u0915\u094b\u0908 \u0926\u094b \u092c\u093f\u0928\u094d\u0926\u0941 \u092c\u0924\u093e\u0907\u092f\u0947 \u0964 (\u0905\u0902\u0915 - 2 M, 2016)\",\"answerCount\":1,\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\u0915\u0902\u092a\u0928\u0940 \u0915\u093e \u0924\u0941\u0932\u0928 \u092a\u0924\u094d\u0930, \u091c\u093f\u0938\u0947<strong> \\\"\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0938\u094d\u0925\u093f\u0924\u093f \u0935\u093f\u0935\u0930\u0923\\\"<\/strong> \u092d\u0940 \u0915\u0939\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948:<br\/><strong>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0938\u094d\u0925\u093f\u0924\u093f (Financial Position)<\/strong>: \u092f\u0939 \u0915\u093f\u0938\u0940 \u0935\u093f\u0936\u093f\u0937\u094d\u091f \u0938\u092e\u092f \u092a\u0930 \u0915\u0902\u092a\u0928\u0940 \u0915\u0940 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0901, \u0926\u0947\u092f\u0924\u093e\u090f\u0901, \u0914\u0930 \u0938\u094d\u0935\u093e\u092e\u0940 \u0915\u0940 \u0907\u0915\u094d\u0935\u093f\u091f\u0940 \u0915\u094b \u0926\u0930\u094d\u0936\u093e\u0924\u093e \u0939\u0948\u0964<br\/><strong>\u0938\u0949\u0932\u094d\u0935\u0947\u0902\u0938\u0940 \u0914\u0930 \u0924\u0930\u0932\u0924\u093e<\/strong> : \u092f\u0939 \u0915\u0902\u092a\u0928\u0940 \u0915\u0940 \u0905\u0932\u094d\u092a\u0915\u093e\u0932\u093f\u0915 \u0914\u0930 \u0926\u0940\u0930\u094d\u0918\u0915\u093e\u0932\u093f\u0915 \u0926\u0947\u092f\u0924\u093e\u0913\u0902 \u0915\u093e \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0930\u0915\u0947 \u0909\u0938\u0915\u0940 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0926\u093e\u092f\u093f\u0924\u094d\u0935\u094b\u0902 (Obligations) \u0915\u094b \u092a\u0942\u0930\u093e \u0915\u0930\u0928\u0947 \u0915\u0940 \u0915\u094d\u0937\u092e\u0924\u093e \u0915\u093e \u092e\u0942\u0932\u094d\u092f\u093e\u0902\u0915\u0928 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u092e\u0926\u0926 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<br\/>\u092c\u0948\u0932\u0947\u0902\u0938 \u0936\u0940\u091f \u0915\u094b \u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930 \u0938\u0902\u0924\u0941\u0932\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f \u0915\u093f \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0902 = \u0926\u0947\u092f\u0924\u093e\u090f\u0902 + \u0938\u094d\u0935\u093e\u092e\u0940 \u0915\u0940 \u0907\u0915\u094d\u0935\u093f\u091f\u0940\u0964\",\"inLanguage\":\"hi-IN\"},\"inLanguage\":\"hi-IN\"},{\"@type\":\"Question\",\"@id\":\"https:\/\/rajras.in\/hi\/ras\/mains\/paper-1\/account-auditing\/financial-statement\/#faq-question-1753010967266\",\"position\":7,\"url\":\"https:\/\/rajras.in\/hi\/ras\/mains\/paper-1\/account-auditing\/financial-statement\/#faq-question-1753010967266\",\"name\":\"\u0928\u093f\u092e\u094d\u0928 \u0915\u0947 \u092b\u093e\u0930\u094d\u092e\u0942\u0932\u0947 \u0932\u093f\u0916\u093f\u092f\u0947 : (i) \u0936\u094b\u0927-\u0915\u094d\u0937\u092e\u0924\u093e \u0905\u0928\u0941\u092a\u093e\u0924 (ii) \u090b\u0923-\u0938\u092e\u0924\u093e \u0905\u0928\u0941\u092a\u093e\u0924 (\u0905\u0902\u0915 - 2 M, 2016 Special Exam)\",\"answerCount\":1,\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<strong>\u0936\u094b\u0927\u0928-\u0915\u094d\u0937\u092e\u0924\u093e \u0905\u0928\u0941\u092a\u093e\u0924 : <\/strong>\u0938\u0949\u0932\u094d\u0935\u0947\u0902\u0938\u0940 \u0905\u0928\u0941\u092a\u093e\u0924 \u0915\u093f\u0938\u0940 \u0915\u0902\u092a\u0928\u0940 \u0915\u0940 \u0926\u0940\u0930\u094d\u0918\u0915\u093e\u0932\u093f\u0915 \u0926\u093e\u092f\u093f\u0924\u094d\u0935\u094b\u0902 \u0915\u094b \u092a\u0942\u0930\u093e \u0915\u0930\u0928\u0947 \u0915\u0940 \u0915\u094d\u0937\u092e\u0924\u093e \u0915\u094b \u092e\u093e\u092a\u0924\u093e \u0939\u0948\u0964<br\/><br\/><strong>\u090b\u0923-\u0938\u092e\u0924\u093e \u0905\u0928\u0941\u092a\u093e\u0924<\/strong> : \u092f\u0939 \u0926\u0930\u094d\u0936\u093e\u0924\u093e \u0939\u0948 \u0915\u093f \u0915\u093f\u0938\u0940 \u092b\u0930\u094d\u092e \u0926\u094d\u0935\u093e\u0930\u093e \u090b\u0923 (Loans) \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0941\u0932 \u0928\u093f\u0927\u093f\u092f\u094b\u0902 \u0915\u093e \u0907\u0915\u094d\u0935\u093f\u091f\u0940 (Equity) \u0915\u0947 \u092e\u0941\u0915\u093e\u092c\u0932\u0947 \u0905\u0928\u0941\u092a\u093e\u0924 \u0915\u093f\u0924\u0928\u093e \u0939\u0948\u0964<br\/><br\/>\",\"inLanguage\":\"hi-IN\"},\"inLanguage\":\"hi-IN\"},{\"@type\":\"Question\",\"@id\":\"https:\/\/rajras.in\/hi\/ras\/mains\/paper-1\/account-auditing\/financial-statement\/#faq-question-1753011089444\",\"position\":8,\"url\":\"https:\/\/rajras.in\/hi\/ras\/mains\/paper-1\/account-auditing\/financial-statement\/#faq-question-1753011089444\",\"name\":\"\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0947 \u0915\u094b\u0908 \u0926\u094b \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f \u0932\u093f\u0916\u093f\u092f\u0947\u0964 (\u0905\u0902\u0915 - 2 M, 2016 Special Exam)\",\"answerCount\":1,\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<strong>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0947 \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f<\/strong><br\/><strong>\u0932\u093e\u092d\u092a\u094d\u0930\u0926\u0924\u093e \u0914\u0930 \u0905\u0930\u094d\u091c\u0928 \u0915\u094d\u0937\u092e\u0924\u093e \u092e\u093e\u092a\u0928\u093e<\/strong>: \u092f\u0939 \u092a\u0924\u093e \u0932\u0917\u093e\u0928\u093e \u0915\u093f \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u092e\u0947\u0902 \u0928\u093f\u0935\u0947\u0936\u093f\u0924 \u092a\u0942\u0902\u091c\u0940 \u092a\u0930 \u092a\u0930\u094d\u092f\u093e\u092a\u094d\u0924 \u0932\u093e\u092d \u0905\u0930\u094d\u091c\u093f\u0924 \u0939\u094b \u0930\u0939\u093e \u0939\u0948 \u092f\u093e \u0928\u0939\u0940\u0902\u0964<br\/><strong>\u0924\u0941\u0932\u0928\u093e\u0924\u094d\u092e\u0915 \u0905\u0927\u094d\u092f\u092f\u0928 :\u00a0<\/strong> <strong>\u0907\u0902\u091f\u094d\u0930\u093e-\u092b\u0930\u094d\u092e (Intra-Firm): <\/strong>\u090f\u0915 \u0939\u0940 \u0915\u0902\u092a\u0928\u0940 \u0915\u0947 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0935\u0930\u094d\u0937\u094b\u0902 \u0915\u0947 \u0932\u093e\u092d\u094b\u0902 \u0915\u0940 \u0924\u0941\u0932\u0928\u093e \u0915\u0930\u0924\u093e \u0939\u0948 (\u091f\u094d\u0930\u0947\u0902\u0921 \u090f\u0928\u093e\u0932\u093f\u0938\u093f\u0938)\u0964<br\/><strong>\u0907\u0902\u091f\u0930-\u092b\u0930\u094d\u092e (Inter-Firm)<\/strong>: \u0915\u0902\u092a\u0928\u0940 \u0915\u0947 \u092a\u094d\u0930\u0926\u0930\u094d\u0936\u0928 \u0915\u0940 \u092a\u094d\u0930\u0924\u093f\u0938\u094d\u092a\u0930\u094d\u0927\u093f\u092f\u094b\u0902 \u0915\u0947 \u0938\u093e\u0925 \u0924\u0941\u0932\u0928\u093e \u0915\u0930\u0924\u093e \u0939\u0948 (\u0915\u094d\u0930\u0949\u0938-\u0938\u0947\u0915\u094d\u0936\u0928\u0932 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923)\u0964<br\/><strong>\u092a\u094d\u0930\u092c\u0902\u0927\u0928 \u0915\u0940 \u0926\u0915\u094d\u0937\u0924\u093e \u0915\u093e \u092e\u0942\u0932\u094d\u092f\u093e\u0902\u0915\u0928 : <\/strong>\u092f\u0939 \u092e\u0942\u0932\u094d\u092f\u093e\u0902\u0915\u0928 \u0915\u0930\u0928\u093e \u0915\u093f \u092a\u094d\u0930\u092c\u0902\u0927\u0928 \u0915\u093f\u0924\u0928\u0940 \u0915\u0941\u0936\u0932\u0924\u093e \u0938\u0947 \u0938\u0902\u0938\u093e\u0927\u0928\u094b\u0902 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930 \u0930\u0939\u093e \u0939\u0948\u0964<br\/><strong>\u092a\u094d\u0930\u092c\u0902\u0927\u0928 \u0915\u0947 \u0932\u093f\u090f \u0909\u092a\u092f\u094b\u0917\u093f\u0924\u093e : <\/strong>\u092f\u0939 \u092a\u094d\u0930\u092c\u0902\u0927\u0928 \u0915\u094b \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u0928\u093f\u0930\u094d\u0923\u092f \u0932\u0947\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u0920\u094b\u0938 \u0906\u0927\u093e\u0930 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<br\/><strong>\u0936\u094b\u0927\u0928 \u0915\u094d\u0937\u092e\u0924\u093e \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 (Solvency Analysis) : <\/strong>\u092b\u0930\u094d\u092e \u0915\u0940 \u0905\u0932\u094d\u092a\u093e\u0935\u0927\u093f \u0914\u0930 \u0926\u0940\u0930\u094d\u0918\u093e\u0935\u0927\u093f \u092e\u0947\u0902 \u090b\u0923 \u091a\u0941\u0915\u093e\u0928\u0947 \u0915\u0940 \u0915\u094d\u0937\u092e\u0924\u093e \u0915\u093e \u0906\u0915\u0932\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<br\/><strong>\u0935\u093f\u091a\u0932\u0928 \u0915\u0947 \u0915\u093e\u0930\u0923\u094b\u0902 \u0915\u0940 \u092a\u0939\u091a\u093e\u0928 : <\/strong>\u0932\u093e\u092d\u092a\u094d\u0930\u0926\u0924\u093e \u0914\u0930 \u0905\u0928\u094d\u092f \u092a\u094d\u0930\u0935\u0943\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u0938\u0947 \u0935\u093f\u091a\u0932\u0928 \u0915\u0947 \u0915\u093e\u0930\u0923\u094b\u0902 \u0915\u0940 \u092a\u0939\u091a\u093e\u0928 \u0915\u0930\u0928\u093e\u0964\",\"inLanguage\":\"hi-IN\"},\"inLanguage\":\"hi-IN\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 - Connect Civils","description":"\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923, \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923: \u0905\u0928\u0941\u092a\u093e\u0924, \u092a\u094d\u0930\u0935\u0943\u0924\u094d\u0924\u093f, \u0930\u094b\u0915\u0921\u093c \u092a\u094d\u0930\u0935\u093e\u0939, \u0938\u092e-\u0935\u093f\u091a\u094d\u091b\u0947\u0926 \u092c\u093f\u0902\u0926\u0941, \u0924\u0915\u0928\u0940\u0915\u0947\u0902 \u0914\u0930 \u0909\u092a\u0915\u0930\u0923, \u0915\u093e\u0930\u094d\u092f\u0936\u0940\u0932 \u092a\u0942\u0902\u091c\u0940 \u0905\u0928\u0941\u092a\u093e\u0924","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/rajras.in\/hi\/ras\/mains\/paper-1\/account-auditing\/financial-statement\/","og_locale":"hi_IN","og_type":"article","og_title":"\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 - Connect Civils","og_description":"\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923, \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923: \u0905\u0928\u0941\u092a\u093e\u0924, \u092a\u094d\u0930\u0935\u0943\u0924\u094d\u0924\u093f, \u0930\u094b\u0915\u0921\u093c \u092a\u094d\u0930\u0935\u093e\u0939, \u0938\u092e-\u0935\u093f\u091a\u094d\u091b\u0947\u0926 \u092c\u093f\u0902\u0926\u0941, \u0924\u0915\u0928\u0940\u0915\u0947\u0902 \u0914\u0930 \u0909\u092a\u0915\u0930\u0923, \u0915\u093e\u0930\u094d\u092f\u0936\u0940\u0932 \u092a\u0942\u0902\u091c\u0940 \u0905\u0928\u0941\u092a\u093e\u0924","og_url":"https:\/\/rajras.in\/hi\/ras\/mains\/paper-1\/account-auditing\/financial-statement\/","og_site_name":"Connect Civils","article_publisher":"https:\/\/www.facebook.com\/Rasexam16","article_modified_time":"2025-07-20T11:32:01+00:00","og_image":[{"width":1150,"height":594,"url":"https:\/\/rajras.in\/wp-content\/uploads\/2025\/04\/image33.png","type":"image\/png"}],"twitter_card":"summary_large_image","twitter_site":"@rajras16","twitter_misc":{"\u0905\u0928\u0941\u092e\u093e\u0928\u093f\u0924 \u092a\u0922\u093c\u0928\u0947 \u0915\u093e \u0938\u092e\u092f":"39 \u092e\u093f\u0928\u091f"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":["WebPage","FAQPage"],"@id":"https:\/\/rajras.in\/hi\/ras\/mains\/paper-1\/account-auditing\/financial-statement\/","url":"https:\/\/rajras.in\/hi\/ras\/mains\/paper-1\/account-auditing\/financial-statement\/","name":"\u0935\u093f\u0924\u094d\u0924\u0940\u092f 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\u0909\u092a\u0915\u0930\u0923, \u0915\u093e\u0930\u094d\u092f\u0936\u0940\u0932 \u092a\u0942\u0902\u091c\u0940 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\u0936\u0947\u0937\u00a0 \u00a0 \u20b930,000 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u0915 \u0926\u0947\u092f\u0924\u093e \u00a0 \u00a0 45,000 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u0915 \u092a\u094d\u0930\u093e\u092a\u094d\u092f \u00a0 \u00a0 75,000 \u0930\u0939\u0924\u093f\u092f\u093e\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 30,000 \u0935\u093f\u0915\u094d\u0930\u092f (\u0938\u092e\u0938\u094d\u0924 \u0909\u0927\u093e\u0930) \u00a0 4,50,000 \u092c\u0947\u091a\u0947 \u0917\u092f\u0947 \u092e\u093e\u0932 \u0915\u0940 \u0932\u093e\u0917\u0924 \u00a0 \u00a0 3,15,000 \u091c\u094d\u091e\u093e\u0924 \u0915\u0940\u091c\u093f\u090f : (i) \u091a\u093e\u0932\u0942 \u0905\u0928\u0941\u092a\u093e\u0924; (i) \u0924\u094d\u0935\u0930\u093f\u0924 \u0905\u0928\u0941\u092a\u093e\u0924; (iii) \u092a\u094d\u0930\u093e\u092a\u094d\u092f \u0906\u0935\u0930\u094d\u0924 \u0905\u0928\u0941\u092a\u093e\u0924; (\u096a) \u0930\u0939\u0924\u093f\u092f\u093e \u0906\u0935\u0930\u094d\u0924 \u0905\u0928\u0941\u092a\u093e\u0924; (v) \u0938\u0915\u0932 \u0932\u093e\u092d \u0905\u0928\u0941\u092a\u093e\u0924","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"<strong>\u0938\u0942\u0924\u094d\u0930: \u091a\u093e\u0932\u0942 \u0905\u0928\u0941\u092a\u093e\u0924 = \u091a\u093e\u0932\u0942 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0901 \/ \u091a\u093e\u0932\u0942 \u0926\u0947\u092f\u0924\u093e\u090f\u0901<\/strong><br\/>\u091a\u093e\u0932\u0942 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0901 = \u0928\u0915\u0926 \u0914\u0930 \u092c\u0948\u0902\u0915 + \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u0915 \u092a\u094d\u0930\u093e\u092a\u094d\u092f + \u0930\u0939\u0924\u093f\u092f\u093e\u00a0<br\/>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0= \u20b930,000 + \u20b975,000 + \u20b930,000 = \u20b91,35,000<br\/>\u091a\u093e\u0932\u0942 \u0926\u0947\u092f\u0924\u093e\u090f\u0901 = \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u0915 \u0926\u0947\u092f\u0924\u093e= \u20b945,000<br\/><strong>\u091a\u093e\u0932\u0942 \u0905\u0928\u0941\u092a\u093e\u0924 = \u20b91,35,000 \/ \u20b945,000 = 3 : 1<\/strong><br\/><strong>\u0938\u0942\u0924\u094d\u0930: \u0924\u094d\u0935\u0930\u093f\u0924 \u0905\u0928\u0941\u092a\u093e\u0924 = \u0924\u094d\u0935\u0930\u093f\u0924 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0901 \/ \u091a\u093e\u0932\u0942 \u0926\u0947\u092f\u0924\u093e\u090f\u0901<\/strong><br\/>\u0924\u094d\u0935\u0930\u093f\u0924 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0901 = \u091a\u093e\u0932\u0942 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0901 - \u0930\u0939\u0924\u093f\u092f\u093e = \u20b91,35,000 - \u20b930,000 = \u20b91,05,000<br\/><strong>\u0924\u094d\u0935\u0930\u093f\u0924 \u0905\u0928\u0941\u092a\u093e\u0924 = \u20b91,05,000 \/ \u20b945,000 = 2.33 : 1<\/strong><br\/><strong>\u0938\u0942\u0924\u094d\u0930: \u092a\u094d\u0930\u093e\u092a\u094d\u092f \u0906\u0935\u0930\u094d\u0924 \u0905\u0928\u0941\u092a\u093e\u0924 = \u0936\u0941\u0926\u094d\u0927 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u092c\u093f\u0915\u094d\u0930\u0940 \/ \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u0915 \u092a\u094d\u0930\u093e\u092a\u094d\u092f<\/strong><br\/>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0= \u20b94,50,000 \/ \u20b975,000 =<strong> 6 \u0917\u0941\u0928\u093e<\/strong><br\/><strong>\u0938\u0942\u0924\u094d\u0930: \u0930\u0939\u0924\u093f\u092f\u093e \u0906\u0935\u0930\u094d\u0924 \u0905\u0928\u0941\u092a\u093e\u0924 = \u092c\u0947\u091a\u0940 \u0917\u0908 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u0940 \u0932\u093e\u0917\u0924 \/ \u0914\u0938\u0924 \u0930\u0939\u0924\u093f\u092f\u093e<\/strong><br\/>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0= \u20b93,15,000 \/ \u20b930,000 =<strong> 10.5 \u0917\u0941\u0928\u093e<\/strong><br\/><strong>\u0938\u0942\u0924\u094d\u0930: \u0938\u0915\u0932 \u0932\u093e\u092d \u0905\u0928\u0941\u092a\u093e\u0924 = (\u0938\u0915\u0932 \u0932\u093e\u092d \/ \u092c\u093f\u0915\u094d\u0930\u0940) \u00d7 100<\/strong><br\/>\u0938\u0915\u0932 \u0932\u093e\u092d = \u0936\u0941\u0926\u094d\u0927 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u092c\u093f\u0915\u094d\u0930\u0940 - \u092c\u0947\u091a\u0940 \u0917\u0908 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u0940 \u0932\u093e\u0917\u0924 = \u20b94,50,000 - \u20b93,15,000 = \u20b91,35,000<br\/>\u0938\u0915\u0932 \u0932\u093e\u092d \u0905\u0928\u0941\u092a\u093e\u0924 = (\u20b91,35,000 \/ \u20b94,50,000) \u00d7 100 = <strong>30%<\/strong>\u00a0","inLanguage":"hi-IN"},"inLanguage":"hi-IN"},{"@type":"Question","@id":"https:\/\/rajras.in\/hi\/ras\/mains\/paper-1\/account-auditing\/financial-statement\/#faq-question-1753010874519","position":2,"url":"https:\/\/rajras.in\/hi\/ras\/mains\/paper-1\/account-auditing\/financial-statement\/#faq-question-1753010874519","name":"\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0940 \u0915\u094b\u0908 \u092a\u093e\u0901\u091a \u0924\u0915\u0928\u0940\u0915\u00a0 \u0932\u093f\u0916\u093f\u090f\u0964\u00a0(\u0905\u0902\u0915 - 5 M, 2023)","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0915\u093f\u0938\u0940 \u0915\u0902\u092a\u0928\u0940 \u0915\u0940 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0901, \u0926\u0947\u092f\u0924\u093e\u090f\u0901, \u0907\u0915\u094d\u0935\u093f\u091f\u0940, \u0930\u093e\u091c\u0938\u094d\u0935, \u0914\u0930 \u0935\u094d\u092f\u092f \u0926\u093f\u0916\u093e\u0924\u0947 \u0939\u0948\u0902, \u0932\u0947\u0915\u093f\u0928 \u092c\u093e\u0939\u0930\u0940 \u0909\u092a\u092f\u094b\u0917\u0915\u0930\u094d\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u0909\u0928\u094d\u0939\u0947\u0902 \u0938\u092e\u091d\u0928\u093e \u0915\u0920\u093f\u0928 \u0939\u094b \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u0907\u0938\u0932\u093f\u090f, \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0915 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0909\u092a\u0915\u0930\u0923\u094b\u0902 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902:<br\/><strong>\u0924\u0941\u0932\u0928\u093e\u0924\u094d\u092e\u0915 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 - <\/strong>\u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0938\u092e\u092f \u0905\u0935\u0927\u093f\u092f\u094b\u0902 \u092e\u0947\u0902 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0921\u0947\u091f\u093e \u0915\u0940 \u0924\u0941\u0932\u0928\u093e \u0915\u0930\u0924\u093e \u0939\u0948\u0964 \u092f\u0939 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0940 \u0935\u0943\u0926\u094d\u0927\u093f \u0915\u0947 \u092a\u0948\u091f\u0930\u094d\u0928, \u0924\u093e\u0915\u0924 \u0914\u0930 \u0915\u092e\u091c\u094b\u0930\u093f\u092f\u094b\u0902 \u0915\u0940 \u092a\u0939\u091a\u093e\u0928 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u092e\u0926\u0926 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<br\/><strong>\u0938\u092e\u093e\u0928\u093e\u0915\u093e\u0930 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 - <\/strong>\u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u092e\u0926 \u0915\u094b \u090f\u0915 \u0906\u0927\u093e\u0930 \u092e\u0942\u0932\u094d\u092f (\u091c\u0948\u0938\u0947 \u0915\u0941\u0932 \u0938\u0902\u092a\u0924\u094d\u0924\u093f \u092f\u093e \u0915\u0941\u0932 \u092c\u093f\u0915\u094d\u0930\u0940) \u0915\u0947 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0935\u094d\u092f\u0915\u094d\u0924 \u0915\u0930\u0924\u093e \u0939\u0948\u0964 \u092f\u0939 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0906\u0915\u093e\u0930 \u0915\u0940 \u0915\u0902\u092a\u0928\u093f\u092f\u094b\u0902 \u0915\u0940 \u0924\u0941\u0932\u0928\u093e \u0915\u0930\u0928\u0947 \u0914\u0930 \u0938\u0902\u0930\u091a\u0928\u093e\u0924\u094d\u092e\u0915 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928\u094b\u0902 \u0915\u0940 \u092a\u0939\u091a\u093e\u0928 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0909\u092a\u092f\u094b\u0917\u0940 \u0939\u094b\u0924\u093e \u0939\u0948\u0964<br\/><strong>\u092a\u094d\u0930\u0935\u0943\u0924\u094d\u0924\u093f \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 - <\/strong>\u0938\u092e\u092f \u0915\u0947 \u0938\u093e\u0925 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u092a\u0948\u091f\u0930\u094d\u0928 \u0915\u0940 \u092a\u0939\u091a\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964 \u092f\u0939 \u092a\u0942\u0930\u094d\u0935\u093e\u0928\u0941\u092e\u093e\u0928 \u0914\u0930 \u0930\u0923\u0928\u0940\u0924\u093f\u0915 \u0928\u093f\u0930\u094d\u0923\u092f \u0932\u0947\u0928\u0947 \u092e\u0947\u0902 \u092e\u0926\u0926 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<br\/><strong>\u0905\u0928\u0941\u092a\u093e\u0924 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 - <\/strong>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0905\u0928\u0941\u092a\u093e\u0924\u094b\u0902 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0915\u0947 \u0915\u0902\u092a\u0928\u0940 \u0915\u0940 \u0932\u093e\u092d\u092a\u094d\u0930\u0926\u0924\u093e, \u0924\u0930\u0932\u0924\u093e, \u0938\u0949\u0932\u094d\u0935\u0947\u0902\u0938\u0940, \u0914\u0930 \u0926\u0915\u094d\u0937\u0924\u093e \u0915\u093e \u092e\u0942\u0932\u094d\u092f\u093e\u0902\u0915\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<br\/><strong>\u0938\u092e-\u0935\u093f\u091a\u094d\u091b\u0947\u0926 \u092c\u093f\u0902\u0926\u0941 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 - <\/strong>\u0915\u0941\u0932 \u0932\u093e\u0917\u0924 (\u0938\u094d\u0925\u093f\u0930 \u0914\u0930 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928\u0940\u092f) \u0915\u094b \u0915\u0935\u0930 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0906\u0935\u0936\u094d\u092f\u0915 \u092c\u093f\u0915\u094d\u0930\u0940 \u0938\u094d\u0924\u0930 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0915\u0930\u0924\u093e \u0939\u0948\u0964 \u092f\u0939 \u092e\u0942\u0932\u094d\u092f \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u0923, \u0932\u093e\u0917\u0924 \u0928\u093f\u092f\u0902\u0924\u094d\u0930\u0923, \u0914\u0930 \u0932\u093e\u092d \u0928\u093f\u092f\u094b\u091c\u0928 \u092e\u0947\u0902 \u0938\u0939\u093e\u092f\u0915 \u0939\u094b\u0924\u093e \u0939\u0948\u0964<br\/><strong>\u0915\u094b\u0937 \u092a\u094d\u0930\u0935\u093e\u0939 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 - <\/strong>\u0935\u094d\u092f\u0935\u0938\u093e\u092f \u092e\u0947\u0902 \u0915\u094b\u0937 (Funds) \u0915\u0947 \u092a\u094d\u0930\u0935\u093e\u0939 \u0915\u093e \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0930\u0924\u093e \u0939\u0948, \u0935\u093f\u0936\u0947\u0937 \u0930\u0942\u092a \u0938\u0947 \u0915\u093e\u0930\u094d\u092f\u0936\u0940\u0932 \u092a\u0942\u0902\u091c\u0940 (Working Capital) \u0915\u0947 \u0938\u094d\u0930\u094b\u0924\u094b\u0902 \u0914\u0930 \u0909\u092a\u092f\u094b\u0917\u094b\u0902 \u092a\u0930 \u0927\u094d\u092f\u093e\u0928 \u0915\u0947\u0902\u0926\u094d\u0930\u093f\u0924 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<br\/><strong>\u0930\u094b\u0915\u0921\u093c \u092a\u094d\u0930\u0935\u093e\u0939 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 - <\/strong>\u092a\u0930\u093f\u091a\u093e\u0932\u0928 (Operating), \u0928\u093f\u0935\u0947\u0936 (Investing), \u0914\u0930 \u0935\u093f\u0924\u094d\u0924\u092a\u094b\u0937\u0923 (Financing) \u0917\u0924\u093f\u0935\u093f\u0927\u093f\u092f\u094b\u0902 \u0938\u0947 \u0930\u094b\u0915\u0921\u093c \u092a\u094d\u0930\u0935\u093e\u0939 (\u0905\u0902\u0924\u0903 \u092a\u094d\u0930\u0935\u093e\u0939 \u090f\u0935\u092e\u094d \u092c\u0939\u093f\u0930\u094d\u092a\u094d\u0930\u0935\u093e\u0939) \u0915\u0940 \u091c\u093e\u0902\u091a \u0915\u0930\u0924\u093e \u0939\u0948\u0964","inLanguage":"hi-IN"},"inLanguage":"hi-IN"},{"@type":"Question","@id":"https:\/\/rajras.in\/hi\/ras\/mains\/paper-1\/account-auditing\/financial-statement\/#faq-question-1753010875402","position":3,"url":"https:\/\/rajras.in\/hi\/ras\/mains\/paper-1\/account-auditing\/financial-statement\/#faq-question-1753010875402","name":"\u092a\u094d\u0930\u0935\u0943\u0924\u093f \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0940 \u0915\u094b\u0908 \u0926\u094b \u0935\u093f\u0927\u093f\u092f\u094b\u0902 \u0915\u0947 \u0928\u093e\u092e\u00a0 \u0932\u093f\u0916\u093f\u090f\u0964 (\u0905\u0902\u0915 - 2 M, 2021)","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"<strong>\u092a\u094d\u0930\u0935\u0943\u0924\u094d\u0924\u093f \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0940 \u0935\u093f\u0927\u093f\u092f\u093e\u0901<\/strong>\u00a0<br\/><strong>\u092a\u094d\u0930\u0935\u0943\u0924\u094d\u0924\u093f \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0935\u093f\u0927\u093f<\/strong> (Trend Percentage Analysis) \u2013 \u0907\u0938 \u0935\u093f\u0927\u093f \u092e\u0947\u0902 \u090f\u0915 \u0906\u0927\u093e\u0930 \u0935\u0930\u094d\u0937 \u0915\u093e \u091a\u092f\u0928 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u0914\u0930 \u092c\u093e\u0926 \u0915\u0947 \u0935\u0930\u094d\u0937\u094b\u0902 \u0915\u0947 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0921\u0947\u091f\u093e \u0915\u094b \u0906\u0927\u093e\u0930 \u0935\u0930\u094d\u0937 \u0915\u0947 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0935\u094d\u092f\u0915\u094d\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u092f\u0939 \u0938\u092e\u092f \u0915\u0947 \u0938\u093e\u0925 \u0935\u0943\u0926\u094d\u0927\u093f (growth) \u092a\u0948\u091f\u0930\u094d\u0928 \u0915\u093e \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0938\u0939\u093e\u092f\u0915 \u0939\u094b\u0924\u093e \u0939\u0948\u0964<br\/><strong>\u0906\u0932\u0947\u0916\u0940\u092f \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923<\/strong> (Graphical Analysis) \u2013 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u092a\u094d\u0930\u0935\u0943\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u094b \u0930\u0947\u0916\u093e \u091a\u093e\u0930\u094d\u091f, \u092c\u093e\u0930 \u0917\u094d\u0930\u093e\u092b \u092f\u093e \u0939\u093f\u0938\u094d\u091f\u094b\u0917\u094d\u0930\u093e\u092e \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0915\u0947 \u0926\u0943\u0936\u094d\u092f \u0930\u0942\u092a \u092e\u0947\u0902 \u092a\u094d\u0930\u0938\u094d\u0924\u0941\u0924 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<br\/><strong>\u0932\u0918\u0941\u0924\u092e \u0935\u0930\u094d\u0917 \u0935\u093f\u0927\u093f<\/strong> (Least Squares Method) \u2013 \u0910\u0924\u093f\u0939\u093e\u0938\u093f\u0915 \u0921\u0947\u091f\u093e \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u092d\u0935\u093f\u0937\u094d\u092f \u0915\u0940 \u092a\u094d\u0930\u0935\u0943\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u0940 \u092d\u0935\u093f\u0937\u094d\u092f\u0935\u093e\u0923\u0940 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0938\u093e\u0902\u0916\u094d\u092f\u093f\u0915\u0940\u092f \u092a\u094d\u0930\u0924\u093f\u0917\u092e\u0928 (Regression) \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0924\u0940 \u0939\u0948\u0964<br\/><strong>\u0938\u0942\u091a\u0915\u093e\u0902\u0915 \u0938\u0902\u0916\u094d\u092f\u093e \u0935\u093f\u0927\u093f<\/strong> (Index Number Method) \u2013 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0921\u0947\u091f\u093e \u0915\u094b \u0938\u0942\u091a\u0915\u093e\u0902\u0915 \u0938\u0902\u0916\u094d\u092f\u093e\u0913\u0902 \u092e\u0947\u0902 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u093f\u0924 \u0915\u0930\u0915\u0947 \u0938\u092e\u092f \u0915\u0947 \u0938\u093e\u0925 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928\u094b\u0902 \u0915\u093e \u0905\u0935\u0932\u094b\u0915\u0928 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0938\u0939\u093e\u092f\u0915 \u0939\u094b\u0924\u0940 \u0939\u0948\u0964","inLanguage":"hi-IN"},"inLanguage":"hi-IN"},{"@type":"Question","@id":"https:\/\/rajras.in\/hi\/ras\/mains\/paper-1\/account-auditing\/financial-statement\/#faq-question-1753010876187","position":4,"url":"https:\/\/rajras.in\/hi\/ras\/mains\/paper-1\/account-auditing\/financial-statement\/#faq-question-1753010876187","name":"\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u092a\u0924\u094d\u0930\u094b\u0902 \u0915\u0947 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0947 \u0938\u0902\u0926\u0930\u094d\u092d \u092e\u0947\u0902 \u0905\u0928\u0941\u092a\u093e\u0924 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u094d\u200d\u092f\u093e \u0939\u0948 (\u0905\u0902\u0915 - 2 M, 2018)","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"<strong>\u0905\u0928\u0941\u092a\u093e\u0924 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 <\/strong>\u090f\u0915 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0909\u092a\u0915\u0930\u0923 \u0939\u0948 \u091c\u094b \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923\u094b\u0902 (\u0924\u0941\u0932\u0928 \u092a\u0924\u094d\u0930 \u0914\u0930 \u0932\u093e\u092d-\u0939\u093e\u0928\u093f \u0935\u093f\u0935\u0930\u0923) \u0915\u0947 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u092e\u0926\u094b\u0902 \u0915\u0947 \u092c\u0940\u091a \u0938\u0902\u092c\u0902\u0927\u094b\u0902 \u0915\u093e \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0930\u0915\u0947 \u0915\u093f\u0938\u0940 \u092b\u0930\u094d\u092e \u0915\u0940 \u0932\u093e\u092d\u092a\u094d\u0930\u0926\u0924\u093e, \u0924\u0930\u0932\u0924\u093e, \u0938\u0949\u0932\u094d\u0935\u0947\u0902\u0938\u0940, \u0914\u0930 \u0926\u0915\u094d\u0937\u0924\u093e \u0915\u093e \u092e\u0942\u0932\u094d\u092f\u093e\u0902\u0915\u0928 \u0915\u0930\u0924\u093e \u0939\u0948 \u091c\u093f\u0938\u0938\u0947 \u092c\u0947\u0939\u0924\u0930 \u0928\u093f\u092f\u094b\u091c\u0928 \u0914\u0930 \u0928\u093f\u0930\u094d\u0923\u092f \u0932\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0947\u0964<br\/><strong>\u0907\u0938\u092e\u0947\u0902 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0905\u0928\u0941\u092a\u093e\u0924\u094b\u0902 (Financial Ratios) \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u092a\u094d\u0930\u092e\u0941\u0916 \u0905\u0928\u0941\u092a\u093e\u0924 \u0939\u0948\u0902:\u00a0<\/strong> \u0924\u0930\u0932\u0924\u093e \u0905\u0928\u0941\u092a\u093e\u0924 \u2013 \u091c\u0948\u0938\u0947 \u091a\u093e\u0932\u0942 \u0905\u0928\u0941\u092a\u093e\u0924, \u0924\u094d\u0935\u0930\u093f\u0924 \u0905\u0928\u0941\u092a\u093e\u0924<br\/>\u0932\u093e\u092d\u092a\u094d\u0930\u0926\u0924\u093e \u0905\u0928\u0941\u092a\u093e\u0924 \u2013 \u091c\u0948\u0938\u0947 \u0936\u0941\u0926\u094d\u0927 \u0932\u093e\u092d \u092e\u093e\u0930\u094d\u091c\u093f\u0928, \u0907\u0915\u094d\u0935\u093f\u091f\u0940 \u092a\u0930 \u092a\u094d\u0930\u0924\u093f\u092b\u0932\u00a0<br\/>\u0938\u0949\u0932\u094d\u0935\u0947\u0902\u0938\u0940 \u0905\u0928\u0941\u092a\u093e\u0924 \u2013 \u091c\u0948\u0938\u0947 \u090b\u0923-\u0907\u0915\u094d\u0935\u093f\u091f\u0940 \u0905\u0928\u0941\u092a\u093e\u0924\u00a0<br\/>\u0926\u0915\u094d\u0937\u0924\u093e \u0905\u0928\u0941\u092a\u093e\u0924 \u2013 \u091c\u0948\u0938\u0947 \u0907\u0928\u094d\u0935\u0947\u0902\u091f\u094d\u0930\u0940 \u091f\u0930\u094d\u0928\u0913\u0935\u0930 \u0905\u0928\u0941\u092a\u093e\u0924\u0964","inLanguage":"hi-IN"},"inLanguage":"hi-IN"},{"@type":"Question","@id":"https:\/\/rajras.in\/hi\/ras\/mains\/paper-1\/account-auditing\/financial-statement\/#faq-question-1753010877011","position":5,"url":"https:\/\/rajras.in\/hi\/ras\/mains\/paper-1\/account-auditing\/financial-statement\/#faq-question-1753010877011","name":"\u0915\u094b\u0937 \u092a\u094d\u0930\u0935\u093e\u0939 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0924\u0915\u0928\u0940\u0915 \u0915\u094d\u092f\u093e \u0939\u0948 ? (\u0905\u0902\u0915 - 2 M, 2018)","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"<strong>\u0915\u094b\u0937 \u092a\u094d\u0930\u0935\u093e\u0939 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923<\/strong> \u090f\u0915 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u092a\u094d\u0930\u092c\u0902\u0927\u0928 \u0924\u0915\u0928\u0940\u0915 \u0939\u0948, \u091c\u094b \u0915\u093f\u0938\u0940 \u0938\u0902\u0917\u0920\u0928 \u092e\u0947\u0902 \u0915\u094b\u0937 \u0915\u0947 \u092a\u094d\u0930\u0935\u093e\u0939 (\u0905\u0902\u0924\u0903\u092a\u094d\u0930\u0935\u093e\u0939 \u090f\u0935\u092e\u094d \u092c\u0939\u093f\u0930\u094d\u092a\u094d\u0930\u0935\u093e\u0939) \u0915\u0940 \u091c\u093e\u0902\u091a \u0915\u0930\u0924\u093e \u0939\u0948\u0964<br\/>\u092f\u0939 \u0926\u094b \u0924\u0941\u0932\u0928 \u092a\u0924\u094d\u0930\u094b\u0902 (Balance Sheets) \u0915\u0947 \u092c\u0940\u091a \u0915\u093f\u0938\u0940 \u0915\u0902\u092a\u0928\u0940 \u0915\u0940 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0938\u094d\u0925\u093f\u0924\u093f \u092e\u0947\u0902 \u0939\u0941\u090f \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928\u094b\u0902 \u0915\u093e \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<br\/>\u092f\u0939 \u0915\u094b\u0937 \u0915\u0947 \u0938\u094d\u0930\u094b\u0924\u094b\u0902 \u0914\u0930 \u0909\u092a\u092f\u094b\u0917\u094b\u0902 \u0915\u0940 \u0928\u093f\u0917\u0930\u093e\u0928\u0940 \u0915\u0930\u0915\u0947 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0930\u0941\u091d\u093e\u0928\u094b\u0902 \u0914\u0930 \u092a\u0930\u093f\u091a\u093e\u0932\u0928 \u0926\u0915\u094d\u0937\u0924\u093e \u0915\u0940 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<br\/>\u092f\u0939 \u092a\u094d\u0930\u092c\u0902\u0927\u0915\u094b\u0902 \u0915\u094b \u0924\u0930\u0932\u0924\u093e, \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0915\u094d\u0937\u092e\u0924\u093e, \u0914\u0930 \u0915\u094b\u0937 \u0909\u092a\u092f\u094b\u0917 \u0915\u093e \u0906\u0915\u0932\u0928 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0938\u0939\u093e\u092f\u0924\u093e \u0915\u0930\u0924\u093e \u0939\u0948, \u091c\u093f\u0938\u0938\u0947 \u0935\u0947 \u092c\u0947\u0939\u0924\u0930 \u0928\u093f\u0930\u094d\u0923\u092f \u0932\u0947 \u0938\u0915\u0947\u0902\u0964<br\/>","inLanguage":"hi-IN"},"inLanguage":"hi-IN"},{"@type":"Question","@id":"https:\/\/rajras.in\/hi\/ras\/mains\/paper-1\/account-auditing\/financial-statement\/#faq-question-1753010966483","position":6,"url":"https:\/\/rajras.in\/hi\/ras\/mains\/paper-1\/account-auditing\/financial-statement\/#faq-question-1753010966483","name":"\u0938\u094d\u0925\u093f\u0924\u093f-\u0935\u093f\u0935\u0930\u0923 \u0915\u094d\u092f\u093e \u092a\u094d\u0930\u0915\u091f \u0915\u0930\u0924\u093e \u0939\u0948 ? \u0915\u094b\u0908 \u0926\u094b \u092c\u093f\u0928\u094d\u0926\u0941 \u092c\u0924\u093e\u0907\u092f\u0947 \u0964 (\u0905\u0902\u0915 - 2 M, 2016)","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"\u0915\u0902\u092a\u0928\u0940 \u0915\u093e \u0924\u0941\u0932\u0928 \u092a\u0924\u094d\u0930, \u091c\u093f\u0938\u0947<strong> \"\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0938\u094d\u0925\u093f\u0924\u093f \u0935\u093f\u0935\u0930\u0923\"<\/strong> \u092d\u0940 \u0915\u0939\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948:<br\/><strong>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0938\u094d\u0925\u093f\u0924\u093f (Financial Position)<\/strong>: \u092f\u0939 \u0915\u093f\u0938\u0940 \u0935\u093f\u0936\u093f\u0937\u094d\u091f \u0938\u092e\u092f \u092a\u0930 \u0915\u0902\u092a\u0928\u0940 \u0915\u0940 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0901, \u0926\u0947\u092f\u0924\u093e\u090f\u0901, \u0914\u0930 \u0938\u094d\u0935\u093e\u092e\u0940 \u0915\u0940 \u0907\u0915\u094d\u0935\u093f\u091f\u0940 \u0915\u094b \u0926\u0930\u094d\u0936\u093e\u0924\u093e \u0939\u0948\u0964<br\/><strong>\u0938\u0949\u0932\u094d\u0935\u0947\u0902\u0938\u0940 \u0914\u0930 \u0924\u0930\u0932\u0924\u093e<\/strong> : \u092f\u0939 \u0915\u0902\u092a\u0928\u0940 \u0915\u0940 \u0905\u0932\u094d\u092a\u0915\u093e\u0932\u093f\u0915 \u0914\u0930 \u0926\u0940\u0930\u094d\u0918\u0915\u093e\u0932\u093f\u0915 \u0926\u0947\u092f\u0924\u093e\u0913\u0902 \u0915\u093e \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0930\u0915\u0947 \u0909\u0938\u0915\u0940 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0926\u093e\u092f\u093f\u0924\u094d\u0935\u094b\u0902 (Obligations) \u0915\u094b \u092a\u0942\u0930\u093e \u0915\u0930\u0928\u0947 \u0915\u0940 \u0915\u094d\u0937\u092e\u0924\u093e \u0915\u093e \u092e\u0942\u0932\u094d\u092f\u093e\u0902\u0915\u0928 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u092e\u0926\u0926 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<br\/>\u092c\u0948\u0932\u0947\u0902\u0938 \u0936\u0940\u091f \u0915\u094b \u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930 \u0938\u0902\u0924\u0941\u0932\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f \u0915\u093f \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0902 = \u0926\u0947\u092f\u0924\u093e\u090f\u0902 + \u0938\u094d\u0935\u093e\u092e\u0940 \u0915\u0940 \u0907\u0915\u094d\u0935\u093f\u091f\u0940\u0964","inLanguage":"hi-IN"},"inLanguage":"hi-IN"},{"@type":"Question","@id":"https:\/\/rajras.in\/hi\/ras\/mains\/paper-1\/account-auditing\/financial-statement\/#faq-question-1753010967266","position":7,"url":"https:\/\/rajras.in\/hi\/ras\/mains\/paper-1\/account-auditing\/financial-statement\/#faq-question-1753010967266","name":"\u0928\u093f\u092e\u094d\u0928 \u0915\u0947 \u092b\u093e\u0930\u094d\u092e\u0942\u0932\u0947 \u0932\u093f\u0916\u093f\u092f\u0947 : (i) \u0936\u094b\u0927-\u0915\u094d\u0937\u092e\u0924\u093e \u0905\u0928\u0941\u092a\u093e\u0924 (ii) \u090b\u0923-\u0938\u092e\u0924\u093e \u0905\u0928\u0941\u092a\u093e\u0924 (\u0905\u0902\u0915 - 2 M, 2016 Special Exam)","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"<strong>\u0936\u094b\u0927\u0928-\u0915\u094d\u0937\u092e\u0924\u093e \u0905\u0928\u0941\u092a\u093e\u0924 : <\/strong>\u0938\u0949\u0932\u094d\u0935\u0947\u0902\u0938\u0940 \u0905\u0928\u0941\u092a\u093e\u0924 \u0915\u093f\u0938\u0940 \u0915\u0902\u092a\u0928\u0940 \u0915\u0940 \u0926\u0940\u0930\u094d\u0918\u0915\u093e\u0932\u093f\u0915 \u0926\u093e\u092f\u093f\u0924\u094d\u0935\u094b\u0902 \u0915\u094b \u092a\u0942\u0930\u093e \u0915\u0930\u0928\u0947 \u0915\u0940 \u0915\u094d\u0937\u092e\u0924\u093e \u0915\u094b \u092e\u093e\u092a\u0924\u093e \u0939\u0948\u0964<br\/><br\/><strong>\u090b\u0923-\u0938\u092e\u0924\u093e \u0905\u0928\u0941\u092a\u093e\u0924<\/strong> : \u092f\u0939 \u0926\u0930\u094d\u0936\u093e\u0924\u093e \u0939\u0948 \u0915\u093f \u0915\u093f\u0938\u0940 \u092b\u0930\u094d\u092e \u0926\u094d\u0935\u093e\u0930\u093e \u090b\u0923 (Loans) \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0941\u0932 \u0928\u093f\u0927\u093f\u092f\u094b\u0902 \u0915\u093e \u0907\u0915\u094d\u0935\u093f\u091f\u0940 (Equity) \u0915\u0947 \u092e\u0941\u0915\u093e\u092c\u0932\u0947 \u0905\u0928\u0941\u092a\u093e\u0924 \u0915\u093f\u0924\u0928\u093e \u0939\u0948\u0964<br\/><br\/>","inLanguage":"hi-IN"},"inLanguage":"hi-IN"},{"@type":"Question","@id":"https:\/\/rajras.in\/hi\/ras\/mains\/paper-1\/account-auditing\/financial-statement\/#faq-question-1753011089444","position":8,"url":"https:\/\/rajras.in\/hi\/ras\/mains\/paper-1\/account-auditing\/financial-statement\/#faq-question-1753011089444","name":"\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0947 \u0915\u094b\u0908 \u0926\u094b \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f \u0932\u093f\u0916\u093f\u092f\u0947\u0964 (\u0905\u0902\u0915 - 2 M, 2016 Special Exam)","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"<strong>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0947 \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f<\/strong><br\/><strong>\u0932\u093e\u092d\u092a\u094d\u0930\u0926\u0924\u093e \u0914\u0930 \u0905\u0930\u094d\u091c\u0928 \u0915\u094d\u0937\u092e\u0924\u093e \u092e\u093e\u092a\u0928\u093e<\/strong>: \u092f\u0939 \u092a\u0924\u093e \u0932\u0917\u093e\u0928\u093e \u0915\u093f \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u092e\u0947\u0902 \u0928\u093f\u0935\u0947\u0936\u093f\u0924 \u092a\u0942\u0902\u091c\u0940 \u092a\u0930 \u092a\u0930\u094d\u092f\u093e\u092a\u094d\u0924 \u0932\u093e\u092d \u0905\u0930\u094d\u091c\u093f\u0924 \u0939\u094b \u0930\u0939\u093e \u0939\u0948 \u092f\u093e \u0928\u0939\u0940\u0902\u0964<br\/><strong>\u0924\u0941\u0932\u0928\u093e\u0924\u094d\u092e\u0915 \u0905\u0927\u094d\u092f\u092f\u0928 :\u00a0<\/strong> <strong>\u0907\u0902\u091f\u094d\u0930\u093e-\u092b\u0930\u094d\u092e (Intra-Firm): <\/strong>\u090f\u0915 \u0939\u0940 \u0915\u0902\u092a\u0928\u0940 \u0915\u0947 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0935\u0930\u094d\u0937\u094b\u0902 \u0915\u0947 \u0932\u093e\u092d\u094b\u0902 \u0915\u0940 \u0924\u0941\u0932\u0928\u093e \u0915\u0930\u0924\u093e \u0939\u0948 (\u091f\u094d\u0930\u0947\u0902\u0921 \u090f\u0928\u093e\u0932\u093f\u0938\u093f\u0938)\u0964<br\/><strong>\u0907\u0902\u091f\u0930-\u092b\u0930\u094d\u092e (Inter-Firm)<\/strong>: \u0915\u0902\u092a\u0928\u0940 \u0915\u0947 \u092a\u094d\u0930\u0926\u0930\u094d\u0936\u0928 \u0915\u0940 \u092a\u094d\u0930\u0924\u093f\u0938\u094d\u092a\u0930\u094d\u0927\u093f\u092f\u094b\u0902 \u0915\u0947 \u0938\u093e\u0925 \u0924\u0941\u0932\u0928\u093e \u0915\u0930\u0924\u093e \u0939\u0948 (\u0915\u094d\u0930\u0949\u0938-\u0938\u0947\u0915\u094d\u0936\u0928\u0932 \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923)\u0964<br\/><strong>\u092a\u094d\u0930\u092c\u0902\u0927\u0928 \u0915\u0940 \u0926\u0915\u094d\u0937\u0924\u093e \u0915\u093e \u092e\u0942\u0932\u094d\u092f\u093e\u0902\u0915\u0928 : <\/strong>\u092f\u0939 \u092e\u0942\u0932\u094d\u092f\u093e\u0902\u0915\u0928 \u0915\u0930\u0928\u093e \u0915\u093f \u092a\u094d\u0930\u092c\u0902\u0927\u0928 \u0915\u093f\u0924\u0928\u0940 \u0915\u0941\u0936\u0932\u0924\u093e \u0938\u0947 \u0938\u0902\u0938\u093e\u0927\u0928\u094b\u0902 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930 \u0930\u0939\u093e \u0939\u0948\u0964<br\/><strong>\u092a\u094d\u0930\u092c\u0902\u0927\u0928 \u0915\u0947 \u0932\u093f\u090f \u0909\u092a\u092f\u094b\u0917\u093f\u0924\u093e : <\/strong>\u092f\u0939 \u092a\u094d\u0930\u092c\u0902\u0927\u0928 \u0915\u094b \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u0928\u093f\u0930\u094d\u0923\u092f \u0932\u0947\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u0920\u094b\u0938 \u0906\u0927\u093e\u0930 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<br\/><strong>\u0936\u094b\u0927\u0928 \u0915\u094d\u0937\u092e\u0924\u093e \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 (Solvency Analysis) : <\/strong>\u092b\u0930\u094d\u092e \u0915\u0940 \u0905\u0932\u094d\u092a\u093e\u0935\u0927\u093f \u0914\u0930 \u0926\u0940\u0930\u094d\u0918\u093e\u0935\u0927\u093f \u092e\u0947\u0902 \u090b\u0923 \u091a\u0941\u0915\u093e\u0928\u0947 \u0915\u0940 \u0915\u094d\u0937\u092e\u0924\u093e \u0915\u093e \u0906\u0915\u0932\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<br\/><strong>\u0935\u093f\u091a\u0932\u0928 \u0915\u0947 \u0915\u093e\u0930\u0923\u094b\u0902 \u0915\u0940 \u092a\u0939\u091a\u093e\u0928 : <\/strong>\u0932\u093e\u092d\u092a\u094d\u0930\u0926\u0924\u093e \u0914\u0930 \u0905\u0928\u094d\u092f \u092a\u094d\u0930\u0935\u0943\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u0938\u0947 \u0935\u093f\u091a\u0932\u0928 \u0915\u0947 \u0915\u093e\u0930\u0923\u094b\u0902 \u0915\u0940 \u092a\u0939\u091a\u093e\u0928 \u0915\u0930\u0928\u093e\u0964","inLanguage":"hi-IN"},"inLanguage":"hi-IN"}]}},"_links":{"self":[{"href":"https:\/\/rajras.in\/hi\/wp-json\/wp\/v2\/pages\/135403","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rajras.in\/hi\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/rajras.in\/hi\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/rajras.in\/hi\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/rajras.in\/hi\/wp-json\/wp\/v2\/comments?post=135403"}],"version-history":[{"count":0,"href":"https:\/\/rajras.in\/hi\/wp-json\/wp\/v2\/pages\/135403\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/rajras.in\/hi\/wp-json\/wp\/v2\/pages\/27100"}],"wp:attachment":[{"href":"https:\/\/rajras.in\/hi\/wp-json\/wp\/v2\/media?parent=135403"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}