d

Balance Sheet 2013 2014

Sources of Funds

Equity Share Capital 200.00 200.00

Reserves and Surplus:- 261.55 585.27

General Reserve 31.11 69.65

Contingent Reserve 31.11 69.65

Surplus 199.32 445.97

Net Worth 461.55 785.27

Borrowings:-

Secured 115.39 196.32

Unsecured 115.39 196.32

sub total 230.77 392.64

Short Term Borrowing 93.36 244.91

Total Borrowings 324.13 637.55

Capital Employed 785.67 1,422.82

Application of Funds

Gross Block of Fixed Assets 450.00 585.00

Less: Accumulated Depreciation 87.75 201.83

Net Block of Fixed Assets 362.25 383.18

Capital Work in Progress

Investments 40.00 52.00

Deferred Tax Assets

Current Assets:-

Inventories

i.Raw Material 28.97 28.76

ii. Work in Progress 44.32 52.75

iii. Finished Goods 59.18 76.93

Total Inventory 132.47 158.44

Accounts Receivable 92.47 120.21

Less: RBDD 4.62 10.63

Net Accounts Receivable 87.84 109.57

Cash in Hand 461.90 1,073.25

Cash at Bank

Loans and Advanced

Total Current Assets 682.20 1,341.26

Less: Current Liabilities

Creditors 51.20 42.52

Provisions 257.58 319.09

Provision for Income Tax 178.07 220.60

Provision for Dividends 69.13 85.65

Provision for Dividend Tax 10.37 12.85

Total Current Liabilities 308.78 361.62

Net Current Assets 373.42 979.64

Misc Expenses not w/o 10.00 8.00

Net Assets 785.67 1,422.82

- -

Cost of Goods Sold 2013 2014

Raw Material Purchased 381.47 349.67

Add: Opening Stock of RM 28.97

Less: Closing Stock of RM >>>>>>>>>>>>>. 28.97 28.76

Raw Material Consumed 352.49 349.88

Add: Manufacturing OH 120.00 156.00

Add: Depreciation on Factory Assets 81.00 105.30

Add: Other Manufacturing OH 30.00 39.00

Factory Cost 583.49 650.18

Add: Opening Stock of WIP 44.32

Less: Closing Stock of WIP >>>>>>>>>>>>>>> 44.32 52.75

Cost of Production 539.18 641.75

Add: Opening Stock of FG 59.18

Less: Closing Stock of FG >>>>>>>>>>>>>>. 59.18 76.93

Cost of Goods Sold 480.00 624.00

Income Statement 2013 2014

Revenues 1,000.00 1,300.00

Less: Excise Duty 160.00 208.00

Net Revenues 840.00 1,092.00

Less: COGS 480.00 624.00

Gross Profit 360.00 468.00

Less: SG&A (220.00) (286.00)

EBITDA 580.00 754.00

Less: Depreciation on Office Assets 6.75 8.78

Less: Amortization 2.00 1.60

EBIT 571.25 743.63

Add: Other Income 4.80 6.24

Less: Interest 52.30 101.04

On Secured Loans 20.77 35.34

On Unsecured Loand 18.46 31.41

On Other Loans 13.07 34.29

EBT 523.75 648.83

Add/Less: Extraordinaty items

Less: Provision for Income Tax 178.07 220.60

EAT 345.67 428.23

Less: Provision for Dividends 69.13 85.65

Less: Provision for Dividend Distribution Tax 10.37 12.85

Less: Reserve for Bad and Doubtful Debts 4.62 6.01

Less: Transfer to General Reserve 31.11 38.54

Less: Transfer to Contingent Reserve 31.11 38.54

Surplus Transferred to Balance Sheet 199.32 246.64

Cash Flow Statement 2013 2014

Cash From Operations

EBIT 571.25 743.63

Add: Depreciation 87.75 114.08

Add: Amortization 2.00

Add: Increase in Current Liabilities 51.20 (8.68)

Less: Increase in Current Assets


Inventories 132.47 25.97

Less: Income Tax Paid 178.07

Less: Dividend Tax Paid 10.37

Less: Interest Paid 52.30 101.04

Cash From Operating activities 432.97 507.83

Less: Misc Exp Not w/o 10.00

Cash From Continuing Operations 422.97 507.83

Cash From Investing Activities

Purchase/Sale of Assets 450.00 135.00

Purchase/Sale of Investments 40.00 12.00

Less: Other Income 4.80 6.24

Cash From Investing Activities 485.20 140.76

Cash From Financing Activities

Issue/Buy Back of Equity Shares 200.00 -

Increase/Decrease in Borrowings 324.13 313.42

Less: Dividends Paid 69.13

Cash From Financing Activities 524.13 244.28

Surplus 461.90 611.35

Add: Opening Cash Balance 461.90

Closing Cash Balance 461.90 1,073.25

2015

200.00 20%

990.95

117.98

117.98

754.98

1,190.95

297.74 25%

297.74 25%

595.47

434.01 25%

1,029.49

2,220.43

760.50 45% 90% 0.1

350.12

410.38

67.60 4%

37.78

68.57

100.01

206.37

156.27 75% 45

18.45

137.82

1,849.62

2,193.80

57.61 60

400.14

276.63

107.40

16.11

457.75

1,736.05

6.40 5%

2,220.43

-

2015

468.74

28.76

37.78 30

459.71

202.80 12%

136.89 20%

50.70 3%

850.10

52.75

68.57 30

834.28

76.93

100.01 45

811.20 48%

2015

1,690.00 30%

270.40 16%

1,419.60

811.20

608.40

(371.80) 22%

980.20

11.41 15%

1.28 20%

967.51

8.11 12%

161.99

53.59 18%

47.64 16%

60.76 14%

813.63

276.63 34%

537.00

107.40 20%

16.11 15%

7.81 5%

48.33 9%

48.33 9%

309.02

2015

967.51

148.30

1.60

15.09

36.06

47.93

220.60

12.85

161.99

653.06

653.06 A

175.50

15.60

8.11

182.99 B

-

391.94

85.65

306.29 C

776.37 A+C-B

1,073.25

1,849.62


Sources of Funds





Surplus 41.64 95.63

Net Worth 565.92 651.40

Borrowings:-

Secured 113.18 130.28

Unsecured 141.48 162.85

sub total 254.66 293.13





Gross Block of Fixed Assets 900.00 1,170.00




Investments - -

Deferred Tax Assets

Current Assets:-

Inventories






Less: RBDD 6.16 14.18

Net Accounts Receivable 117.12 146.10

Cash in Hand 120.67 249.65

Cash at Bank

Loans and Advanced

Total Current Assets 363.58 545.25


Creditors 165.40 180.55







Misc Expenses not w/o 25.00 20.00

Net Assets 873.22 1,061.25

- -

















Revenues 1,000.00 1,300.00


Net Revenues 920.00 1,196.00

Less: COGS 450.00 585.00


Less: SG&A 230.00 299.00

EBITDA 240.00 312.00


Less: Amortization 5.00 4.00

EBIT 201.25 264.13

Add: Other Income - -





EBT 153.29 198.82



EAT 101.17 131.22



Less: Reserve for Bad and Doubtful Debts 6.16 8.01






EBIT 201.25 264.13


Add: Amortization 5.00

Add: Increase in Current Liabilities 165.40 15.15








Less: Misc Exp Not w/o 25.00




Purchase/Sale of Investments - -

Less: Other Income - -






Cash From Financing Activities 807.30 77.26

Surplus 120.67 128.97


Closing Cash Balance 120.67 249.65

2015 2016 2017

500.00 500.00 500.00 50%

262.28 406.17 592.95

48.32 74.83 109.25

48.32 74.83 109.25

165.65 256.50 374.44

762.28 906.17 1,092.95

152.46 181.23 218.59 20%

190.57 226.54 273.24 25%

343.03 407.77 491.83

197.69 301.01 433.69 45%

540.72 708.78 925.52

1,303.00 1,614.95 2,018.47

1,521.00 1,977.30 2,570.49 90% 75% 0.25

673.31 1,044.06 1,526.02

847.69 933.24 1,044.47

- - -

26.12 33.95 44.14

106.15 138.00 179.40

62.51 81.26 105.64

194.78 253.21 329.18

208.36 270.86 352.12 75% 60

24.60 38.14 55.75

183.76 232.72 296.38

435.69 669.96 971.00

814.23 1,155.90 1,596.55

238.27 309.65 402.54 90

136.65 177.34 230.25

87.70 113.82 147.78

42.56 55.24 71.72

6.38 8.29 10.76

374.92 486.99 632.79

439.31 668.90 963.76

16.00 12.80 10.24 5% on eq sh cap

1,303.00 1,614.95 2,018.47

- (0.00) 0.00

2015 2016 2017

324.12 420.94 547.22

19.77 26.12 33.95

26.12 33.95 44.14 30

317.77 413.10 537.03

202.80 263.64 342.73 12%

228.15 296.60 385.57 20%

50.70 65.91 85.68 3%

799.42 1,039.25 1,351.02

81.66 106.15 138.00

106.15 138.00 179.40 50

774.92 1,007.40 1,309.62

48.08 62.51 81.26

62.51 81.26 105.64 30

760.50 988.65 1,285.25 45%

2015 2016 2017

1,690.00 2,197.00 2,856.10 30%

135.20 175.76 228.49 8%

1,554.80 2,021.24 2,627.61

760.50 988.65 1,285.25

794.30 1,032.59 1,342.37

388.70 505.31 656.90 23%

405.60 527.28 685.46

57.04 74.15 96.39 15%

3.20 2.56 2.05 20%

345.36 450.57 587.02

- - - 9%

87.42 115.80 152.38

21.34 25.37 30.60 14%

30.49 36.25 43.72 16%

35.58 54.18 78.06 18%

257.94 334.77 434.64

87.70 113.82 147.78 34%

170.24 220.95 286.86

42.56 55.24 71.72 25%

6.38 8.29 10.76 15%

10.42 13.54 17.61 5%

20.43 26.51 34.42 12%

20.43 26.51 34.42 12%

70.02 90.86 117.94

2015 2016 2017

345.36 450.57 587.02

285.19 370.74 481.97

4.00 3.20 2.56

57.72 71.38 92.89

48.08 62.51 81.26

45.27 58.43 75.96

67.60 87.70 113.82

4.92 6.38 8.29

87.42 115.80 152.38

438.98 565.07 732.73

438.98 565.07 732.73

351.00 456.30 593.19

- - -

- - -

351.00 456.30 593.19

- - -

130.87 168.06 216.74

32.81 42.56 55.24

98.06 125.50 161.50

186.04 234.27 301.04

249.65 435.69 669.96

435.69 669.96 971.00


Sources of Funds





Surplus 83.28 191.23

Net Worth 672.66 896.46

Borrowings:-

Secured 168.16 224.11

Unsecured 134.53 179.29

sub total 302.70 403.41





Gross Block of Fixed Assets 900.00 1,170.00




Investments - -

Deferred Tax Assets

Current Assets:-

Inventories





Accounts Receivable - -

Less: RBDD - -

Net Accounts Receivable - -

Cash in Hand 592.89 981.19

Cash at Bank

Loans and Advanced

Total Current Assets 698.40 1,106.54


Creditors - -







Misc Expenses not w/o - -

Net Assets 987.65 1,325.88

- -

















Revenues 1,000.00 1,300.00


Net Revenues 920.00 1,196.00

Less: COGS 450.00 585.00


Less: SG&A (230.00) (299.00)

EBITDA 700.00 910.00


Less: Amortization - -

EBIT 667.60 867.88

Add: Other Income - -





EBT 625.00 810.15



EAT 406.25 526.60



Less: Reserve for Bad and Doubtful Debts - -






EBIT 667.60 867.88


Add: Amortization -

Add: Increase in Current Liabilities - -


Accounts Receivable - -






Less: Misc Exp Not w/o -




Purchase/Sale of Investments - -

Less: Other Income - -






Cash From Financing Activities 815.00 (88.71)

Surplus 592.89 388.30


Closing Cash Balance 592.89 981.19

2015

500.00 50%

686.77

193.91

161.59

331.26 FV

1,186.77 PV

n

296.69 25% i

237.35 20%

534.04

43.78 5%

577.82

1,764.59

1,521.00 90% 70% 0.3

632.02

888.98

-

15.85

84.92

62.51

163.28

-

-

-

1,472.90

1,636.18

-

760.57

367.81

341.54

51.23

760.57

875.61

-

1,764.59

-

2015

196.80

11.94

15.85 30

192.88

338.00 20%

212.94 20%

50.70 3%

794.52

65.33

84.92 40

774.92

48.08

62.51 30

760.50 45%

2015

1,690.00 30%

135.20 8%

1,554.80

760.50

794.30

(388.70) 23%

1,183.00

54.76 12%

- 15%

1,128.24

-

77.36

44.50 15%

28.48 12%

4.38 10%

1,050.88

367.81 35%

683.07

341.54 50%

51.23 15%

- 5%

81.97 12%

68.31 10%

140.03

2015

1,128.24

267.70

-

-

-

37.94

283.55

39.49

77.36

957.59

957.59

351.00

-

-

351.00

-

148.41

263.30

(114.89)

491.70

981.19

1,472.90

Balance Sheet 2013 2014 2015

Sources of Funds

Equity Share Capital

Reserves and Surplus:-

General Reserve

Contingent Reserve

Surplus

Net Worth

Borrowings:-

Secured

Unsecured

sub total

Short Term Borrowing

Total Borrowings

Capital Employed


Gross Block of Fixed Assets

Less: Accumulated Depreciation

Net Block of Fixed Assets


Investments

Deferred Tax Assets

Current Assets:-

Inventories

i.Raw Material

ii. Work in Progress

iii. Finished Goods

Total Inventory

Accounts Receivable

Less: RBDD

Net Accounts Receivable

Cash in Hand

Cash at Bank

Loans and Advanced

Total Current Assets


Creditors

Provisions

Provision for Income Tax

Provision for Dividends

Provision for Dividend Tax

Total Current Liabilities

Net Current Assets

Misc Expenses not w/o

Net Assets

Cost of Goods Sold

Raw Material Purchased 429.66 415.99 554.07

Add: Opening Stock of RM 32.63 34.07

Less: Closing Stock of RM >>>>>>>>>>>>>. 32.63 34.07 44.67

Raw Material Consumed 397.03 414.55 543.47

Add: Manufacturing OH 120 156 202.8

Add: Depreciation on Factory Assets

Add: Other Manufacturing OH 30 39 50.7

Factory Cost 547.03 609.55 796.97

Add: Opening Stock of WIP 60.04 73.49

Less: Closing Stock of WIP >>>>>>>>>>>>>>> 60.04 73.49 95.54

Cost of Production 486.99 596.10 774.92

Add: Opening Stock of FG 36.99 48.08

Less: Closing Stock of FG >>>>>>>>>>>>>>. 36.99 48.08 62.51

Cost of Goods Sold 450 585 760.5

Income Statement

Revenues 1000 1300 1690

Less: Excise Duty 80 104 135.2

Net Revenues 920 1196 1554.8

Less: COGS 450 585 760.5

Gross Profit 470 611 794.3

Less: SG&A 230 299 388.7

EBITDA 240 312 405.6

Less: Depreciation on Office Assets

Less: Amortization

EBIT 240 312 405.6

Add: Other Income

Less: Interest

On Secured Loans

On Unsecured Loand

On Other Loans

EBT 240


Less: Provision for Income Tax 81.6

EAT 158.4 0 0

Less: Provision for Dividends

Less: Provision for Dividend Distribution Tax

Less: Reserve for Bad and Doubtful Debts

Less: Transfer to General Reserve

Less: Transfer to Contingent Reserve

Surplus Transferred to Balance Sheet 158.4 0 0

Cash Flow Statement


EBIT

Add: Depreciation

Add: Amortization

Add: Increase in Current Liabilities


Accounts Receivable

Inventories

Less: Income Tax Paid

Less: Dividend Tax Paid

Less: Interest Paid

Cash From Operating activities

Less: Misc Exp Not w/o

Cash From Continuing Operations


Purchase/Sale of Assets

Purchase/Sale of Investments

Less: Other Income



Issue/Buy Back of Equity Shares

Increase/Decrease in Borrowings

Less: Dividends Paid


Surplus

Add: Opening Cash Balance

Closing Cash Balance

30 days

12% on sale

3% on sale

45 days

30 days

45%

30%

8%

23%

34%

Date post:	30-May-2017
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