Professional Documents
Culture Documents
I
II
I
II
III
IV
V
V.
VI
VII
VIII
IX
X
XI
XII
XIII
XIV
XV
Particulars
No of units Produced
Selling price
Revenue from Sales
Other Incomes
Total Revenue(I+II)
Expenses
Cost of Materials consumed
Employee Benefits Expenses
Finance Costs
Depreciation and amortization expenses
Other Expenses (including Insurance Cost)
Total Expenses (I+II+III+IV+V)
Profit before exceptional and extraordinary items and Tax(III-IV)
Exceptional Items
Profit before Extraordinary items and tax(V-VI)
Extraordinary items
Profit before Tax(VII-VIII)
Tax Expenses
(1) Current Tax
(1) Deferred Tax
Profit or Loss for the period from Operations(IX-X)
Profit or Loss for the period from Discontinunig operationns
Tax Expenses of discontinuning operations
Profit or Loss for the period from Discontinunig operationns(After Tax)
Profit (Loss) for the period
25235
Monthly Income Statement for 1st year of business
April
May
June
July
August
600
680
640
642
610
500
500
500
500
500
300,000
340,000
320,000
321,000
305,000
300,000
340,000
320,000
321,000
305,000
195,000
217,600
208,000
205,440
192,150
22,850
22,850
22,850
22,850
22,850
9,625
9,502
9,379
9,254
10,003
13,333
13,333
14,167
14,167
14,167
25,235
23,985
30,085
102,085
44,585
266,043
287,271
284,480
353,795
283,755
33,957
52,729
35,520
(32,795)
21,245
52,729
35,520
(32,795)
21,245
33,957
52,729
35,520
(32,795)
21,245
9,508
14,764
9,946
(9,183)
5,949
37,965
25,574
(23,613)
15,297
33,957
-
24,449
-
24,449
37,965
25,574
(23,613)
15,297
5202.65
22546.4
17343.75
business
September
October
November
December
January
640
630
600
640
660
500
500
500
500
500
320,000
315,000
300,000
320,000
330,000
320,000
315,000
300,000
320,000
330,000
201,600
198,450
189,000
201,600
207,900
22,850
22,850
22,850
###
22,850
9,865
9,725
9,585
9,443
9,300
15,417
15,417
15,417
###
15,417
49,305
29,375
80,845
67,145
33,604
299,036
275,817
317,696
316,455
289,071
20,964
39,183
(17,696)
3,545
40,929
20,964
39,183
(17,696)
3,545
40,929
20,964
39,183
(17,696)
3,545
40,929
5,870
10,971
(4,955)
993
11,460
15,094
28,212
(12,741)
2,553
29,469
###
###
###
15,094
28,212
(12,741)
2,553
29,469
February
March
Total
656
620
7,618
500
500
500
328,000
310,000
3,809,000
328,000
310,000
3,809,000
206,640
195,300
2,418,680
22,850
22,850
274,200
9,156
9,010
113,846
15,417
15,417
177,083
24,845
29,045
540,139
278,907
271,622
3,523,948
49,093
38,378
285,052
49,093
38,378
285,052
49,093
38,378
285,052
13,746
10,746
79,815
35,347
27,632
205,237
35,347
27,632
205,237
April
1,000
24,449
1,085,982
117,622
9,508
1238561
786,667
157,258
290,323
4,313
1,238,561
May
June
July
August
September
1,000
###
1,500
1,500
###
62,414
87,988
64,375
79,672
94,766
1,071,841
1,057,576
1,043,187
1,127,397
1,111,469
132,218
126,259
165,188
125,606
132,462
24,272
34,218
25,035
30,984
1291745
1307041
1299285
1365159
1340197
773,333
809,167
795,000
780,833
840,417
181,333
167,742
171,200
154,960
162,581
340,000
309,677
321,000
295,161
309,677
(2,922)
20,455
12,085
134,205
27,522
1,291,744
1,307,040
1,299,285
1,365,159
1,340,197
(0)
(0)
October
November
December
January
February
1,500
###
1,500
###
1,500
122,978
110,236
112,789
142,258
177,605
1,095,401
1,079,194
1,062,844
1,046,351
1,029,714
125,337
141,626
145,797
127,913
123,065
10,971
6,016
7,009
18,469
32,215
1356187
1338572
1329939
1336491
1364099
825,000
809,583
794,167
778,750
763,333
165,375
152,419
168,000
167,661
166,645
315,000
290,323
320,000
319,355
317,420
50,812
86,247
47,773
70,725
116,701
1,356,187
1,338,573
1,329,939
1,336,491
1,364,100
March
Total
1,500
205,237
1,012,931
132,426
-
1352094
747,917
174,375
332,144
97,660
1,352,096
April
May
June
July
24,449
37,965
25,574
(23,613)
Interest
9,625
9,502
9,379
9,254
Taxation
9,508
14,764
9,946
(9,183)
13,333
13,333
14,167
14,167
Inventory
(17,258)
(24,075)
13,591
(3,458)
Receivables
(40,323)
(49,677)
30,323
(11,323)
7,622
14,596
(5,959)
38,929
6,956
(9,625)
(2,669)
16,408
(9,502)
###
6,906
97,020
(9,379)
87,641
14,773
(9,254)
5,519
###
(50,000)
(50,000)
###
Payables
Cash generated from operations
Interest paid
Taxation paid
Net cash from operating activities
Cash flows from investing activities
Purchases of property, plant & equipment
Net cash used in investing activities
500
(14,018)
(14,018)
(14,141)
(14,141)
(16,687)
(7,235)
23,376
(8,370)
Repayment of loans
(14,265)
(14,389)
(14,265)
(13,889)
21000
4,313
(2,922)
20,455
4,313
(2,922)
20,455
12,085
August
Septembe
Novemb Decembe
October
January February
r
er
r
March
15,297
15,094
28,212
(12,741)
2,553
29,469
35,347
27,632
10,003
9,865
9,725
9,585
9,443
9,300
9,156
9,010
5,949
5,870
10,971
(4,955)
993
11,460
13,746
10,746
14,167
15,417
15,417
15,417
15,417
15,417
15,417
15,417
16,240
(7,621)
(2,794)
12,956
(15,581)
339
1,016
(7,730)
25,839
(14,516)
(5,323)
24,677
(29,677)
645
1,935
(14,724)
(39,582)
6,856
(7,125)
16,289
4,171
(17,884)
(4,848)
9,361
47,912
(10,003)
37,909
30,964
(9,865)
(36,853)
(15,754)
49,083
(9,725)
39,358
61,227 (12,682)
(9,585)
(9,443)
51,642 (22,125)
48,746
(9,300)
39,446
71,769
(9,156)
62,613
49,712
(9,010)
(42,961)
(2,259)
100000
(15,790)
(75,000)
(75,000)
###
(15,928)
(16,067)
(16,208)
(16,350)
(16,493)
(16,637)
(16,783)
84,210
(15,928)
(16,067)
(16,208)
(16,350)
(16,493)
(16,637)
(16,783)
122,119
(106,682)
23,291
35,434
(38,475)
22,953
45,976
(19,042)
12,085
134,204
27,522
50,813
86,247
47,772
70,725
116,700
134,204
27,522
50,813
86,247
47,772
70,725
116,700
97,659
Total
205,237
113,846
79,815
177,083
(34,375)
(82,143)
22,426
481,889
(113,847)
(79,815)
288,228
(125,000)
(125,000)
500
100,000
(187,069)
(86,569)
76,659
21,000
97,659
3,809,000
2,958,819
850,181
565,129
285,052
100
71
29
21
7
Break-Even Sales is a point where the entiity is neither at profit nor at loss. Thus in case of above scen
level where the sales are enough to cover the Variable Cost and Fixed Cost
Break Even sales = Rs 35,23,948
I
II
I
II
III
IV
V
V.
VI
VII
VIII
IX
X
XI
XII
XIII
XIV
XV
Particulars
No of units Produced
Selling price
Revenue from Sales
Other Incomes
Total Revenue(I+II)
Expenses
Cost of Materials consumed
Employee Benefits Expenses
Finance Costs
Depreciation and amortization expenses
Other Expenses (including Insurance Cost)
Total Expenses (I+II+III+IV+V)
Profit before exceptional and extraordinary items and Tax(III-IV)
Exceptional Items
Profit before Extraordinary items and tax(V-VI)
Extraordinary items
Profit before Tax(VII-VIII)
Tax Expenses
(1) Current Tax
(1) Deferred Tax
Profit or Loss for the period from Operations(IX-X)
Profit or Loss for the period from Discontinunig operationns
Tax Expenses of discontinuning operations
Profit or Loss for the period from Discontinunig operationns(After Tax)
Profit (Loss) for the period
Year 2
Year 3
8,202
500
4,101,000
-
8,968
500
4,484,000
-
4,101,000
4,484,000
2,556,250
424,800
102,262
167,083
578,235
2,690,400
526,800
85,072
156,950
775,788
3,828,630
4,235,010
272,370
248,990
272,370
-
248,990
-
272,370
248,990
76,264
69,717
196,106
179,273
196,106
179,273
Particulars
EQUITY AND LIABILITIES
Shareholders Funds
(a) Share Capital
(b) Reserves & Surplus
(c) Money received against Share Warrants
Share application money pending allotment
Non Current Liabilities
(a) Long term borrowings
(b) Deferred tax Liabilities (Net )
(c) Other Long Term Liabilities
(d) Long Term Provisions
Current Liabilities
(a) Short Term Borrowings
(b) Trade Payables
(c) Other Current Liabilities
(d) Short Term Provisions
TOTAL
Year 2
Year 3
1,500
401,343
-
1,500
580,616
-
870,206
-
715,946
-
151,595
-
177,792
-
1,424,644 1,475,854
Assets
Non Current Assets
(a) Fixed Assets
(I) Tangible Assets
(II) Intangible Assets
(III) Capital Work in Progress
(IV) Intangible Assets under development
(b) Non Current Investments
(C) Deferred Tax Assets (Net)
(d) Long term Loans and Advances
(e)Other Non Current Assets
685,834
-
705,884
-
Current Assets
(a) Current Investments
(b) Inventories
Trade Receivables
(d) Cash and Cash Equivalents
(E) Short Term Loans and Advances
(f) Other Current Assets
192,259
378,214
168,337
-
208,929
417,857
143,184
-
1,424,644
1,475,854
TOTAL
Particulars
Year 2
Year 3
2,556,250
2,690,400
272,370
248,990
424,800
526,800
Inventory
(17,884)
(16,670)
Receivables
(46,071)
(39,643)
19,169
26,197
Taxation
Adjustment for non-cash expenses:
Depreciation
Changes in operating assets & liabilities
Payables
Cash generated from operations
Interest paid
Taxation paid
Net cash from operating activities
3,208,634 3,436,074
(102,262)
(85,072)
(76,263)
(69,717)
3,030,109
3,281,285
(105,000)
(105,000)
(177,000)
(177,000)
80000
105000
(222,725)
(259,260)
(142,725)
(154,260)
2,782,384
2,950,025
97,659
2,880,043
2,880,043
5,830,067