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PAT Calculator
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Show formula & working
PAT = PBT − Current tax − Deferred tax
Details
How this works
Tax expense in Schedule III has two parts: current tax payable for the year, and deferred tax arising from timing differences between book and tax profits.
A deferred tax credit (negative) increases profit; it is a non-cash item.
Frequently asked questions
Is deferred tax a cash outflow?
No. It reflects timing differences; lenders often add it back when computing cash accruals.
Why is the effective tax rate different from the tax slab?
Deductions, exemptions and deferred tax all move it.
Getting accounts ready for a lender?
How figures are classified changes the ratios lenders read. Talk to Rytvae before you submit.