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<h1>Companies must disclose detailed stock particulars, including opening and closing stocks, as per para 3(ii)(d) of Schedule VI.</h1> Companies engaged in both trading and manufacturing must disclose detailed quantitative particulars for all stock items, including opening and closing stocks of purchases and sales. It is insufficient to only show the value and quantitative breakdown of raw materials consumed. This requirement is mandatory, and there are no exceptions under para 3(ii)(d) of Part II of Schedule VI. This ensures comprehensive transparency in profit and loss accounts, as mandated by the Companies Law circular dated March 25, 1977.