Company ke accumulated profits after tax ko kis financial statement component mein dikhaya jata hai? 💰📊 Option: Share Capital, General Reserves, Securities Premium Reserve, Retained Earnings

Company ke paiso ka hisaab-kitaab samajhna zaroori hai, especially jab **Retained Earnings** ki baat aati hai! 🧮💼 Retained Earnings kya hota hai: - Ye company ke **bacha hua profit** hota hai, jo shareholders ko distribute nahi kiya gaya 💰 - Ise company ke **piggy bank** ki tarah samajh sakte ho 🐷 Retained Earnings kahan use hota hai: - Company ke **future growth** ke liye 🌱 - **Debts** chukane ke liye 💸 - Naye **projects** ya **expansion** ke liye 🏗️ Yaad rakhiye: - Ye amount **balance sheet** mein dikhta hai - Isse company ki **financial health** ka idea milta hai Toh, agar aap kisi company mein invest karna chahte hain, to Retained Earnings zaroor check kijiye. Ye batayega ki company apne profits ka kitna smart use kar rahi hai! 🧠💹

Jab kisi company ko financial loss hota hai, toh uske **retained earnings kam ho jaate hain**. 📉💸 Samajhne ki koshish karein: 1. **Retained Earnings Kya Hain?** 💰 - Ye wo paisa hai jo company ne kamaya aur shareholders ko nahi diya - Ise future growth ke liye rakha jata hai 2. **Loss Ka Asar** 😱 - Jab loss hota hai, toh ye retained earnings se kata jata hai - Matlab, company ka 'savings account' chota ho jata hai 3. **Simple Math** 🧮 - Agar pehle 100 rupee the, aur 20 rupee ka loss hua - Ab sirf 80 rupee bache! Yaad rakhein, retained earnings company ki 'piggy bank' ki tarah hain. Loss hone par, iss piggy bank se paise nikalne padte hain. Isliye, jab aap kisi company mein invest karte hain, toh uske profits ke saath-saath losses par bhi nazar rakhein! 🐷💼

Arre bhai, ye **Surplus** wali cheez samajh lo, bohot kaam aayegi! 🧠💡 - **Surplus**, jo ki **retained earnings** bhi kehlaata hai, company ke kamaye hue paise hote hain jo abhi shareholders ko nahi baante gaye - Ye company ki **balance sheet** ka ek zaroori hissa hota hai - Isse pata chalta hai ki company kitni paisewaali hai aur future mein kitna grow kar sakti hai - Ye **equity** ka ek hissa hota hai, matlab company ke maalik ka paisa Yaad rakhna, jab bhi kisi company ki balance sheet dekho, surplus ko zaroor check karna. Isse pata chalega ki company apne profits ka kya kar rahi hai - shareholders ko de rahi hai ya khud ke liye rakh rahi hai! 💰🔍

Arre bhai, P&L statement to company ka **financial report card** hota hai! 🎓 Isme dekho: - **Revenues**: Kitna paisa aaya - **Costs aur Expenses**: Kitna paisa gaya - **Profitability**: Kitna bacha Ye sab dekhkar pata chalta hai ki company **kitna kamati hai** aur **kitna kharcha karti hai**. Investors, lenders, aur management isi se samajhte hain ki company ka **financial swasthya** kaisa hai. **Yaad rakhne wali baat**: P&L statement se company ki **kamai ki takat** ka pata chalta hai, jo future mein invest karne ya loan dene ke liye bahut zaroori hota hai! 💪💰

**Return on Equity (ROE)** ek aisa financial ratio hai jo company ki kamaayi ka rajaz khol deta hai! 🕵️‍♂️💰 ROE kya batata hai? - Ye dikhata hai ki company shareholders ke paise se kitna kamaal ka profit bana rahi hai - Uchcha ROE matlab company shareholder funds ka sahi istemaal kar rahi hai ROE vs Doosre Ratios: - **PAT Margin**: Ye sirf net profit dikhata hai, par shareholders ke investment se koi lena-dena nahi - **ROA**: Ye total assets se profit dikhata hai, par specific shareholders ke liye nahi - **EBITDA Margin**: Ye operational efficiency dikhata hai, par shareholders ke returns nahi Yaad rakhein: - Higher ROE = Better utilization of shareholder funds 📈 - Par sirf ROE dekh kar decision mat lo, doosre factors bhi important hain! Toh jab bhi kisi company mein invest karne ka man kare, ROE zaroor check karna! Kyunki yahi batayega ki aapke paise ka kitna sahi istemaal ho raha hai! 🧮🚀

'Reserves' company ki secret piggy bank jaisi hoti hai! 🐷💼 Ye kya hota hai? - **Future ke liye rakkhe gaye special funds** - Company ke financial planning ka ek important part Reserves ke kuch common uses: - Anticipated expenses ke liye taiyaari 📅 - Future investments ke liye saving 🌱 - Potential financial risks se bachne ke liye buffer 🛡️ Yaad rakhne waali important baatein: - Reserves ≠ Profits jo shareholders ko milte hain (dividends) - Reserves ≠ Short-term loans (working capital) - Reserves ≠ Vendors ko dene wale paise (accounts payable) Reserves ka fayda: - Company ki **financial health** ka indicator hai - Dikhata hai ki company **future-oriented** soch rakhti hai - Unexpected situations mein company ko stability deta hai Toh jab bhi aap kisi company ke financials check karein, reserves pe zaroor nazar daalein. Ye batayega ki company kitni smart aur prepared hai future challenges ke liye! 🧠💪