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No

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

Monthly Balance Sheet for 1st year of Business


Particulars
I EQUITY AND LIABILITIES
1 Shareholders Funds
(a) Share Capital
(b) Reserves & Surplus
(c) Money received against Share Warrants
2 Share application money pending allotment
3 Non Current Liabilities
(a) Long term borrowings
(b) Deferred tax Liabilities (Net )
(c) Other Long Term Liabilities
(d) Long Term Provisions
4 Current Liabilities
(a) Short Term Borrowings
(b) Trade Payables
(c) Other Current Liabilities
(d) Short Term Provisions
TOTAL
II Assets
1 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
2 Current Assets
(a) Current Investments
(b) Inventories
Trade Receivables
(d) Cash and Cash Equivalents
(E) Short Term Loans and Advances
(f) Other Current Assets
TOTAL

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)

###

Cash flows from operating activities


Profit / (Loss) for the year

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
Cash flows from investing activities
Purchases of property, plant & equipment
Net cash used in investing activities

Cash flows from financing activities


Proceeds from shareholders' contributions

500

Proceeds from loans


Net cash from financing activities

(14,018)
(14,018)

(14,141)
(14,141)

Increase / (Decrease) in cash equivalents

(16,687)

(7,235)

23,376

(8,370)

Repayment of loans

(14,265)

(14,389)

(14,265)

(13,889)

Cash & cash equivalents at beginning of year

21000

4,313

(2,922)

20,455

Cash & cash equivalents at end of year

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

Calculation of Contribution Margin


Particulars
Amount
%
Sales
Variable Cost
Contribution
Fixed Cost
Profit

3,809,000
2,958,819
850,181
565,129
285,052

100
71
29
21
7

Variable Cost Include - Cost of Materials Consumed, other expenses


Fixed Cost include - Employee Benefit Expenses, Finance Cost, Depreciation.

Calculation of Break-Even point

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

Statement showing outcomes of Business based on


Contribution Margin
Particulars
Most Likely
Most Optimistic Most Pessimistic
Sales
3,809,000
4,570,800
2,285,400
Variable Cost
2,958,819
3,245,268
1,622,634
Contribution
850,181
1,325,532
662,766
Fixed Cost
565,129
565,129
565,129
Profit
285,052
760,403
97,637

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

Cash flows from operating activities


Profit / (Loss) for the year
Interest

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

Cash flows from investing activities


Purchases of property, plant & equipment
Net cash used in investing activities

(105,000)
(105,000)

(177,000)
(177,000)

80000

105000

Cash flows from financing activities


Proceeds from shareholders' contributions
Proceeds from loans
Repayment of loans
Net cash from financing activities
Increase / (Decrease) in cash equivalents
Cash & cash equivalents at beginning of year
Cash & cash equivalents at end of year

(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

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