FIXED CAPITAL : Represents the depreciated value of fixed assets owned by the factory as on the closing day of the accounting year.
PHYSICAL WORKING CAPITAL: Total inventories comprising of raw materials and components, fuels and lubricants, spares, stores and others, semi-finished goods and finished goods as on the closing day of the accounting year.
WORKING CAPITAL:Sum total of the physical working capital as already defined above and the cash deposits in hand and at bank and the net balance
receivable over amounts payable at the end of the accounting year.
PRODUCTIVE CAPITAL :Total of fixed capital and working capital.
INVESTED CAPITAL: Total of fixed capital and Physical working capital.
FUELS CONSUMED: Represents total purchase value of all items of fuels such as coal, liquified petroleum gas, petrol, diesel, electricity, lubricants, water etc. consumed by the factory during the accounting year.