Company ka Profit After Tax (PAT) kis reserve ko sabse zyada affect karta hai? 💼💰 Option: Security Premium Reserve, Revaluation Reserve, General Reserve, Capital Reserve

**General Reserve** company ke Profit After Tax (PAT) ka favorite bacha hota hai! 👶💰 Ye aise kaam aata hai: - **Future Investments:** Jaise bachat ka paisa gullak mein, expansion projects ke liye - **Debt Repayment:** Jaise hum pocket money se purane karze chunkte hain - **Unforeseen Contingencies:** Mushkil waqt ke liye rainy day fund - **Dividend Smoothing:** Shareholders ko har saal Diwali bonus dene ke liye Yaad rakhiye, **General Reserve** company ka Swiss bank account jaisa hota hai - emergency mein kaam aata hai! 🏦🆘

**General Reserves** company ka secret piggy bank hota hai! 🐷🏦 Ye paise company rakhti hai: * Unexpected kharche ke liye (jaise achanak se AC toot gaya office mein 🥵) * Bad times mein company ko bachane ke liye (recession ho ya phir koi aur musibat) * Naye mauke pe invest karne ke liye (jaise koi achhi company sasti mil rahi ho 💡) Yaani ye paisa hai "Jo hoga dekha jayega" fund! 😎 Toh agli baar jab aap kisi company ki balance sheet dekhein, toh general reserves ko "Rainy Day Fund" samajh lena! ☔💸

'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! 🧠💪

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! 🧠💹

**Profit After Tax (PAT)** aur **Balance Sheet** ka connection samajhna zaroori hai: - PAT **shareholder equity** mein add hota hai - Ye **retained earnings** ka hissa ban jata hai - Isse company ki **net worth** badh jati hai Yaad rakhne wali baatein: - PAT expense ya liability nahi hai - Ye **shareholders ke wealth** ko represent karta hai - PAT positive hona company ki financial health ka good sign hai PAT ko samajhna investor ke liye bahut important hai. Ye batata hai ki company kitna paisa actually kama rahi hai! 💰📈

**Profit and Loss Statement** (P&L) hi wo magic paper hai jisme reserves schedule ke liye crystal ball dekhna padta hai! 🔮📊 Ye isliye zaroori hai kyunki: - P&L se **net income** pata chalta hai - Net income se year-end reserve balance calculate hota hai - Future revenues aur expenses ka anumaan lagana padta hai **Reserves** company ki financial health ka ek zaroori hissa hain. Ye future obligations ya uncertainties ke liye side mein rakhe gaye paise hote hain. Yaad rakhein, P&L projection karna financial planning ka ek important part hai. Isse company ko future ke liye better taiyaari karne mein madad milti hai. Par haan, projection mein thoda 'andaza' bhi hota hai, toh 100% sahi nahi hota! 😉💰