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SREEKUMAAR TEXIND CORPORATION, CHENNAI 600 077 BUDGET FOR THE QUARTER - JAN TO MAR 2008 2007-08 % JAN-MAR SALES ACCOUNTS EXPORT FABRIC 0 EXPORT GARMENTS 30000000 100.00 EXPORT SAMPLE SALES 28000 0.09 LOCAL SALES 125000 0.42 DIRECT INCOME JOB WORK RECEIPTS 0 30153000 100.51 PURCHASE ACCOUNTS FABRIC PURCHASE DYING CHARGES PROCESSING CHARGES ACCESSORIES LINING CLOTH PACKING MATERIALS SEWING THREAD TAILORING MATERIALS
10000000 9333 41667
10051000
13700000 165000 275000
45.67 0.55 0.92
4566667 55000 91667
454000 1100000 317000 1307000 17318000
1.51 3.67 1.06 4.36 57.73
151333 366667 105667 435667 5772667
4950000 165000 303000 262000 207000 64000 28000 55000 138000 4000 83000 152000 317000 6728000
16.50 0.55 1.01 0.87 0.69 0.21 0.09 0.18 0.46 0.01 0.28 0.51 1.06 22.43
1650000 55000 101000 87333 69000 21333 9333 18333 46000 1333 27667 50667 105667 2242667
24046000
80.15
8015333
6107000
20.36
2035667
0
0.00
MANUFACTURING EXPENSES
FACTORY SALARY STAFF WELFARE EXPENSES
ELECTRICITY CHARGES EMBROIDERY CHARGES FRIGHT INWARD FUEL CHARGES GARMENT PRINTING CHARGES
HIRING CHARGES JOB WORK CHARGES LOADING UN LOADING EXP REPAIRS & MAINT. MACHINERY
TESTING CHARGES WASHING CHARGES
GROSS PROFIT ADD INDIRECT INCOME DUTY DRAWBACK
LESS ADMINISTRATION & GEN. EXPENSES
ADMIN SALARY COMMUNICATION EXPENSES
VEHICLE CAR EXPENSES COURIER CHARGES AGENCY COMMISSION LICENCE FEES MISCELLANEOUS EXPENSES
POOJA EXPENSES PRINTING STATIONERY REPAIRS & MAINT. OTHERS SECURITY CHARGES SHIPPING & FORWARDING CLEARING
TRAVELLING EXPENSES
FINANCE CHARGES INTEREST PAID FOR LOAN BANK CHARGES BANK INTEREST
303000 55000 63000 83000 688000 33000 55000 11000 72000 80000 138000 358000 74000 2013000
1.01 0.18 0.21 0.28 2.29 0.11 0.18 0.04 0.24 0.27 0.46 1.19 0.25 6.71
101000 18333 21000 27667 229333 11000 18333 3667 24000 26667 46000 119333 24667 671000
275000 619000 344000 1238000
0.92 2.06 1.15 4.13
91667 206333 114667 412667
0 0 28000 3000 31000
0.00 0.00 0.09 0.01 0.10
0 0 9333 1000 10333
3282000
10.94
1094000
2825000
9.42
941667
SELLING DISTRIBUTION EXPENSES
ADVERTISEMENT FOREIGN TOUR EXPENSES FRIGHT OUTWARD INSURANCE EXPENSES
NET PROFIT
ACTUAL COMPARATIVE PROFITABILITY STATEMENT FOR THE YEAR 2007-08 WITH BUDGET FOR 4TH QUARTER '07-'08 % 2007-08 % 2006-07 % 2006-07 % 2006-07 % 2007-08 oct-mar FULL YEAR APR-SEPT APR'07APR'07UPTO SEP'07 UPTO DEC'07 SALES ACCOUNTS 567.61 102.58 815.60 101.78 EXPORT FABRIC 0.25 0.05 15.26 4.31 15.51 1.90 11.77 2.13 11.77 1.47 EXPORT GARMENTS 462.39 100.00 354.41 100.00 816.80 100.00 553.34 100.00 801.33 100.00 EXPORT SAMPLE SALES 2.56 0.55 1.50 0.42 4.06 0.50 0.00 0.00 LOCAL SALES 0.35 0.08 2.80 0.79 3.15 0.39 2.50 0.45 2.5 0.31 DIRECT INCOME 100.68 105.52 2.21 0.40 2.21 0.28 JOB WORK RECEIPTS 5.47 1.18 26.22 7.40 31.69 3.88 CLOSING STOCK 44.66 8.07 11.78 1.47 STOCK OF FABRIC 8.23 1.78 14.89 4.20 14.89 1.82 27.62 4.99 8.74 1.09 STOCK GARMENT 19.07 4.12 3.12 0.88 3.12 0.38 17.04 3.08 3.04 0.38 498.32 107.77 418.20 118.00 889.22 108.87 OPENING STOCK STOCK OF FABRIC STOCK GARMENT
8.24 19.07
1.78 8.23 4.12 19.07
FABRIC PURCHASE 207.54 44.88 152.19 DYING CHARGES 0.69 0.15 0.21 EMBROIDERY CHARGES 3.41 0.74 19.02 0.10 0.20 GARMENT PRINTING CHARGES 0.46 PROCESSING CHARGES 71.42 15.45 20.31 LINING CLOTH 5.54 1.20 1.37
614.48 111.05 18.01 3.25 14.89 2.69 3.12 0.56
829.59 103.53 18.01 2.25 14.89 1.86 3.12 0.39
42.94 359.73 44.04 0.06 0.90 0.11 5.37 22.43 2.75 0.06 0.66 0.08 5.73 91.73 11.23 0.39 6.91 0.85
344.52 9.79 6.26 2.14 12.51 9.14 384.36
62.26 1.77 1.13 0.39 2.26 1.65 69.46
433.41 10.48 8.25 2.16 15.75 13.27 483.32
54.09 1.31 1.03 0.27 1.97 1.66 60.31
27.85 161.00 19.71 0.64 6.10 0.75 1.69 13.10 1.60 0.95 7.83 0.96 0.17 0.87 0.11 0.08 0.68 0.08 0.00 5.56 0.68 0.03 0.34 0.04 0.38 3.35 0.41 0.01 1.13 0.14 0.72 8.29 1.01 32.51
101.30 3.44 7.64 4.33 1.25 1.15 25.56 0.09 1.86 4.56 4.56 155.74
18.31 0.62 1.38 0.78 0.23 0.21 4.62 0.02 0.34 0.82 0.82 28.15
158.46 4.71 10.91 6.63 2.01 1.64 25.91 0.11 2.59 5.45 8.22 226.64
19.77 0.59 1.36 0.83 0.25 0.20 3.23 0.01 0.32 0.68 1.03 28.28
54.38 23.55 6.16 24.67
9.83 4.26 1.11 4.46
87.5 33.29 11.33 42.88
10.92 4.15 1.41 5.35
2.32 5.38
8.23 19.07
1.01 2.33
PURCHASE ACCOUNTS MANUFACTURING EXPENSES
FACTORY SALARY
62.3 13.47 98.70 3.84 0.83 2.26 ELECTRICITY CHARGES 7.12 1.54 5.98 FRIGHT INWARD 4.46 0.96 3.37 FUEL CHARGES 0.28 0.06 0.59 HIRING CHARGES 0.41 0.09 0.27 JOB WORK CHARGES 5.55 1.20 0.01 0.24 0.05 0.10 LOADING UN LOADING EXP 0.43 1.35 REPAIRS & MAINT. MACHINERY 2.00 TESTING CHARGES 1.08 0.23 0.05 WASHING CHARGES 5.75 1.24 2.54 20.12 ACCESSORIES STAFF WELFARE EXPENSES
PACKING MATERIALS 17.86 SEWING THREAD 5.51 TAILORING MATERIALS 19.29
3.86 7.74 2.18 25.60 3.13 1.19 3.32 0.94 8.83 1.08 4.17 13.70 3.87 32.99 4.04 50.66 72.39 452.06 97.77 360.58 101.74 785.33 96.15
612.49 110.69
815.47 101.77
GROSS PROFIT ADD INDIRECT INCOME DUTY DRAWBACK LESS
46.26 10.00 57.62
25.52
5.52
16.26 103.89 12.72
1.99
0.36
14.12
1.76
21.1
5.95
46.62
5.71
32.67
5.90
74.4
9.28
0.80 6.62 0.28 1.22 0.33 0.77 0.58 1.55 3.32 11.56 0.35 0.46 0.14 0.55 0.03 0.02 0.36 1.06 0.50 2.12 0.74 2.56 1.62 2.73 0.37 1.66 9.41
1.87 0.34 0.22 0.44 3.26 0.13 0.16 0.01 0.30 0.60 0.72 0.77 0.47 9.28
10.34 2.53 2.29 4.23 26.92 2.07 1.18 0.18 2.71 4.42 5.96 10.20 3.38
1.27 0.31 0.28 0.52 3.30 0.25 0.14 0.02 0.33 0.54 0.73 1.25 0.41 0
1.93 1.32 1.38 2.10 12.14 0.59 0.23 0.02 1.50 1.50 2.65 14.00 1.90 41.26
0.35 0.24 0.25 0.38 2.19 0.11 0.04 0.00 0.27 0.27 0.48 2.53 0.34 7.46
5.75 1.79 1.96 2.51 18.86 0.97 0.24 0.19 2.12 2.63 3.88 20.06 2.21 63.17
0.72 0.22 0.24 0.31 2.35 0.12 0.03 0.02 0.26 0.33 0.48 2.50 0.28 7.88
0.00 5.42 0.81 6.22
0.55 0.50 1.32 2.37
1.96 26.81 8.42
0.24 3.28 1.03
1.73 14.63 3.79 20.15
0.31 2.64 0.68 3.64
2.3 16.43 10.58 29.31
0.29 2.05 1.32 3.66
0.03 0.28 0.03 0.45 3.49 0.43 1.34 17.70 2.17 0.03 0.23 0.03 1.85 0 13.50 135.30 16.56
0.07 0 0.67 0.15 0.89 62.30
0.01 0.00 0.12 0.03 0.16 11.26
0.07 0 0.87 0.15 1.09 93.57
0.01 0.00 0.11 0.02 0.14 11.68
ADMINISTRATION & GEN.
ADMIN SALARY
3.72
COMMUNICATION EXPENSES1.31
VEHICLE CAR EXPENSES 1.52 COURIER CHARGES 2.68 AGENCY COMMISSION 15.36 LICENCE FEES 1.61 MISCELLANEOUS EXPENSES0.63 POOJA EXPENSES 0.16 PRINTING STATIONERY 1.65 REPAIRS & MAINT. OTHERS 2.30 SECURITY CHARGES 3.40 7.47 SHIPPING & FORWARDING CLEARING TRAVELLING EXPENSES 1.72 EXPENSES FINANCE CHARGES INTEREST PAID FOR LOAN 0 BANK CHARGES 25.04 BANK INTEREST 3.74
1.96 1.77 4.68
SELLING DISTRIBUTION
ADVERTISEMENT 0.19 0.04 0.09 FOREIGN TOUR EXPENSES 1.91 0.41 1.58 FRIGHT OUTWARD 12.95 2.80 4.75 INSURANCE EXPENSES 0.11 0.02 0.12 EXPENSES 3.28 87.47 18.92 47.83 DEPRCIATION INCOME TAX, FBT
47.65 11.66
NET PROFIT -15.69 -3.39 30.89 8.72 -44.10 -5.40 -27.64 -5.00 -5.05 -0.63 NOTE: WHEN WE DISCUSSED BUDGET FOR 2007-2008 ON 11.5.2007 THE NORMS OF PERCENTAGE ALLOCATION WERE DETERMINED AS FO
SALES =100%, FABRIC= 45%, ACCESSORIES=10%, DIRECT EXPENSES=12%, ADMN, SELLING AND FINANACE EXP = 8%, DUTY DRAWB
NET PROFIT = 15%
BUDGET % ACTUAL % 2007-2008 EXPECTED NORMS % % JAN-MAR JAN-MAR APR-MAR P & L A/c QUARTER OCT-DEC'07 2008 2008 FOR 2007-2008 247.99 100.00 301.53 100.51 289.79 101.97 1105.39 101.83 1117.13 100.00 100.00 0.00 0.00 0.00 0.00 0.00 0.00 11.77 1.08 247.99 100.00 300.00 100.00 284.19 100.00 1085.52 100.00 0.00 0.00 0.28 0.09 0.00 0.00 0.00 0.00 0.00 0.00 1.25 0.42 5.60 1.97 8.10 0.75 0.00 0.00 0.00 0.00 0.00 2.21 0.20 2.21 0.20 2007-2008
%
11.78 8.74 3.04
4.75 3.52 1.23
259.77 44.66 27.62 17.04
104.75 18.01 11.14 6.87
88.89 0.69 1.99 0.02 3.24 4.13 98.96
35.84 0.28 0.80 0.01 1.31 1.67 39.90
137.00 1.65 2.62 0.28 2.75 4.60 148.89
57.16 1.27 3.27 2.30 0.76 0.49 0.35 0.02 0.73 0.89 3.66 70.90
23.05 0.51 1.32 0.93 0.31 0.20 0.14 0.01 0.29 0.36 1.48 28.59
33.12 9.74 5.17 18.21 247.64
0.00 7.77
-0.61 -3.04
-0.21 -1.07
0.00 0.00 0.00
0.00 0.00 0.00
45.67 136.57 0.55 0.00 0.87 2.71 0.09 0.22 0.92 2.59 1.53 3.05 49.63 145.14
48.06 0.00 0.95 0.08 0.91 1.07 51.07
569.98 10.48 10.96 2.38 18.34 16.32 628.46
49.50 1.65 3.03 2.07 0.64 0.55 1.38 0.04 0.83 1.52 3.17 64.35
16.50 0.55 1.01 0.69 0.21 0.18 0.46 0.01 0.28 0.51 1.06 21.45
48.81 1.43 3.30 2.26 0.73 0.93 -0.11 0.03 0.96 0.98 4.71 64.03
17.18 0.50 1.16 0.80 0.26 0.33 -0.04 0.01 0.34 0.34 1.66 22.53
13.36 3.93 2.08 7.34
27.23 11.00 3.17 13.07
9.08 3.67 1.06 4.36
24.18 6.91 1.68 15.59
8.51 2.43 0.59 5.49
99.86
240.47
301.53 100.51
80.16 233.35
8.13 0.00
0.75 0.00
1115.73 102.78 18.01 1.66 14.89 1.37 3.12 0.29
1131.12
101.25
100.00
52.51 0.97 1.01 0.22 1.69 1.50 57.89
632.21
56.59
57.00
207.27 6.14 14.21 8.89 2.74 2.57 25.80 0.14 3.55 6.43 12.93 290.67
19.09 0.57 1.31 0.82 0.25 0.24 2.38 0.01 0.33 0.59 1.19 26.78
290.99
26.05
15.00
111.68 40.20 13.01 58.47
10.29 3.70 1.20 5.39
114.73
10.27
10.00
82.11 1048.82
96.62
1055.94
94.52
82.00
12.13
4.89
61.06
20.35
52.79
18.58
66.91
6.16
75.18
6.73
18.00
41.73
16.83
0.00
0.00
19.21
6.76
93.61
8.62
74.40
6.66
5.00
3.82 0.47 0.58 0.41 6.72 0.38 0.01 0.17 0.62 1.13 1.23 6.06 0.31 21.91
1.54 0.19 0.23 0.17 2.71 0.15 0.00 0.07 0.25 0.46 0.50 2.44 0.13 8.84
3.03 0.55 0.66 0.83 6.88 0.33 0.55 0.11 0.72 0.80 1.38 3.58 0.74 20.13
1.01 0.18 0.22 0.28 2.29 0.11 0.18 0.04 0.24 0.27 0.46 1.19 0.25 6.71
2.83 0.54 0.83 0.21 11.00 0.02 0.25 0.01 0.87 1.68 1.29 2.99 0.36 22.88
1.00 0.19 0.29 0.07 3.87 0.01 0.09 0.00 0.31 0.59 0.45 1.05 0.13 8.05
8.58 2.33 2.79 2.72 29.86 0.99 0.49 0.20 2.99 4.31 5.17 23.05 2.57 86.05
0.79 0.21 0.26 0.25 2.75 0.09 0.05 0.02 0.28 0.40 0.48 2.12 0.24 7.93
83.30
7.46
8.00 }
0.57 1.80 6.79 9.16
0.23 0.73 2.74 3.69
2.75 6.19 3.44 12.38
0.92 2.06 1.15 4.13
1.43 2.28 6.31 10.02
0.50 0.80 2.22 3.53
3.73 18.71 16.89 39.33
0.34 1.72 1.56 3.62
41.69
3.73
0.00 0.00 0.20 0.00 0.20 31.27
0.00 0.00 0.08 0.00 0.08 12.61
0.00 0.00 0.28 0.03 0.31 32.82
0.00 0.00 0.09 0.01 0.10 10.94
0.00 0.00 0.11 0.00 0.11 33.01
0.00 0.00 0.04 0.00 0.04 11.62
0.07 0.00 0.98 0.15 1.20 126.58
0.01 0.00 0.09 0.01 0.11 11.66
1.40 126.39
0.12 11.31
8.00
22.59
9.11
28.25
9.42
38.99
13.72
33.94
3.13
23.20
2.08
15.00
ATION WERE DETERMINED AS FOLLOWS
NANACE EXP = 8%, DUTY DRAWBACK=5%,
ACTUAL COMPARATIVE PROFITABILITY STATEMENT FOR THE YEAR 2006-07 AND 2007-08 FOR 3RD AND 4TH QUARTER '07-'08 2006-07
%
APR-SEPT
SALES ACCOUNTS EXPORT FABRIC EXPORT GARMENTS EXPORT SAMPLE SALES LOCAL SALES DIRECT INCOME JOB WORK RECEIPTS CLOSING STOCK STOCK OF FABRIC STOCK GARMENT Total OPENING STOCK STOCK OF FABRIC STOCK GARMENT
2006-07 oct-mar
%
0.25 0.05 15.26 4.31 462.39 100.00 354.41 100.00 2.56 0.55 1.50 0.42 0.35 0.08 2.80 0.79
2006-07 % FULL YEAR
15.51 1.90 816.80 100.00 4.06 0.50 3.15 0.39
5.47
1.18
26.22
7.40
31.69
3.88
8.23 19.07
1.78 4.12
14.89 3.12
4.20 0.88
14.89 3.12
1.82 0.38
498.32 107.77 418.20 118.00 8.24 19.07
1.78 4.12
889.22 108.87 8.23 19.07
1.01 2.33
2007-08
%
APR'07-
2007-08 QUARTER
SEP'07 OCT-DEC'07 567.61 102.58 247.99 11.77 2.13 0.00 553.34 100.00 247.99 0.00 0.00 0.00 2.50 0.45 0.00 2.21 44.66 27.62 17.04
0.40 8.07 4.99 3.08
0.00 11.78 8.74 3.04
614.48 111.05 18.01 3.25 14.89 2.69 3.12 0.56
259.77 44.66 27.62 17.04
8.23 19.07
2.32 5.38
207.54 44.88 152.19 0.69 0.15 0.21 3.41 0.74 19.02 0.46 0.10 0.20 71.42 15.45 20.31 5.54 1.20 1.37
42.94 0.06 5.37 0.06 5.73 0.39
359.73 44.04 0.90 0.11 22.43 2.75 0.66 0.08 91.73 11.23 6.91 0.85
344.52 9.79 6.26 2.14 12.51 9.14 384.36
62.26 1.77 1.13 0.39 2.26 1.65 69.46
88.89 0.69 1.99 0.02 3.24 4.13 98.96
27.85 0.64 1.69 0.95 0.17 0.08 0.00 0.03 0.38 0.01 0.72 32.51
161.00 19.71 6.10 0.75 13.10 1.60 7.83 0.96 0.87 0.11 0.68 0.08 5.56 0.68 0.34 0.04 3.35 0.41 1.13 0.14 8.29 1.01
101.30 3.44 7.64 4.33 1.25 1.15 25.56 0.09 1.86 4.56 4.56 155.74
18.31 0.62 1.38 0.78 0.23 0.21 4.62 0.02 0.34 0.82 0.82 28.15
57.16 1.27 3.27 2.30 0.76 0.49 0.35 0.02 0.73 0.89 3.66 70.90
54.38 23.55
9.83 4.26
33.12 9.74
PURCHASE ACCOUNTS
FABRIC PURCHASE DYING CHARGES EMBROIDERY CHARGES GARMENT PRINTING CHARGES
PROCESSING CHARGES LINING CLOTH Total MANUFACTURING EXPENSES
FACTORY SALARY STAFF WELFARE EXPENSES
ELECTRICITY CHARGES FRIGHT INWARD FUEL CHARGES HIRING CHARGES JOB WORK CHARGES LOADING UN LOADING EXP REPAIRS & MAINT. MACHINERY
TESTING CHARGES WASHING CHARGES Total ACCESSORIES Total PACKING MATERIALS
62.3 13.47 3.84 0.83 7.12 1.54 4.46 0.96 0.28 0.06 0.41 0.09 5.55 1.20 0.24 0.05 2.00 0.43 1.08 0.23 5.75 1.24 20.12
17.86
3.86
98.70 2.26 5.98 3.37 0.59 0.27 0.01 0.10 1.35 0.05 2.54
7.74
2.18
25.60
3.13
SEWING THREAD TAILORING MATERIALS Total GROSS PROFIT ADD INDIRECT INCOME DUTY DRAWBACK LESS
5.51 19.29
1.19 3.32 0.94 4.17 13.70 3.87 50.66 72.39 452.06 97.77 360.58 101.74 46.26 10.00
57.62
16.26
8.83 32.99
1.08 4.04
785.33 96.15 103.89 12.72
6.16 24.67
1.11 4.46
5.17 18.21
612.49 110.69
247.64
1.99
0.36
12.13
25.52
5.52
21.1
5.95
46.62
5.71
32.67
5.90
41.73
3.72 1.31 COMMUNICATION EXPENSES VEHICLE CAR EXPENSES 1.52 COURIER CHARGES 2.68 AGENCY COMMISSION 15.36 LICENCE FEES 1.61 0.63 MISCELLANEOUS EXPENSES POOJA EXPENSES 0.16 PRINTING STATIONERY 1.65 REPAIRS & MAINT. OTHERS 2.30 SECURITY CHARGES 3.40 SHIPPING & FORWARDING CLEARING 7.47 TRAVELLING EXPENSES 1.72 Total FINANCE CHARGES INTEREST PAID FOR LOAN 0 BANK CHARGES 25.04 BANK INTEREST 3.74 Total
0.80 0.28 0.33 0.58 3.32 0.35 0.14 0.03 0.36 0.50 0.74 1.62 0.37 9.41
6.62 1.22 0.77 1.55 11.56 0.46 0.55 0.02 1.06 2.12 2.56 2.73 1.66
1.87 0.34 0.22 0.44 3.26 0.13 0.16 0.01 0.30 0.60 0.72 0.77 0.47 9.28
10.34 2.53 2.29 4.23 26.92 2.07 1.18 0.18 2.71 4.42 5.96 10.20 3.38
1.27 0.31 0.28 0.52 3.30 0.25 0.14 0.02 0.33 0.54 0.73 1.25 0.41 0
1.93 1.32 1.38 2.10 12.14 0.59 0.23 0.02 1.50 1.50 2.65 14.00 1.90 41.26
0.35 0.24 0.25 0.38 2.19 0.11 0.04 0.00 0.27 0.27 0.48 2.53 0.34 7.46
3.82 0.47 0.58 0.41 6.72 0.38 0.01 0.17 0.62 1.13 1.23 6.06 0.31 21.91
0.00 5.42 0.81 6.22
1.96 1.77 4.68
0.55 0.50 1.32 2.37
1.96 26.81 8.42
0.24 3.28 1.03
1.73 14.63 3.79 20.15
0.31 2.64 0.68 3.64
0.57 1.80 6.79 9.16
0.04 0.41 2.80 0.02 3.28 87.47 18.92
0.09 1.58 4.75 0.12
0.03 0.45 1.34 0.03 1.85 13.50
0.28 3.49 17.70 0.23
0.03 0.43 2.17 0.03 0 135.30 16.56
0.07 0 0.67 0.15 0.89 62.30
0.01 0.00 0.12 0.03 0.16 11.26
0.00 0.00 0.20 0.00 0.20 31.27
-27.64
-5.00
22.59
ADMINISTRATION & GEN.
ADMIN SALARY
SELLING DISTRIBUTION
ADVERTISEMENT FOREIGN TOUR EXPENSES FRIGHT OUTWARD INSURANCE EXPENSES Total
0.19 1.91 12.95 0.11
47.83
DEPRCIATION INCOME TAX, FBT NET PROFIT
47.65 11.66 -15.69
-3.39
30.89
8.72
-44.10
-5.40
6-07 AND 2007-08
%
2007-08
%
QUARTER
OCT-DEC'07 JAN-MAR 100.00 289.79 101.97 0.00 0.00 0.00 100.00 284.19 100.00 0.00 0.00 0.00 0.00 5.60 1.97
4.75 3.52 1.23 104.75 18.01 11.14 6.87
2007-2008 APR-MAR FULLYEAR
%
1105.39 101.83 11.77 1.08 1085.52 100.00 0.00 0.00 8.10 0.75
0.00
0.00
2.21
0.20
-0.61 -3.04
-0.21 -1.07
8.13 0.00
0.75 0.00
289.79 101.97 0.00 0.00 0.00 0.00 0.00 0.00
1115.73 102.78 18.01 1.66 14.89 1.37 3.12 0.29
35.84 0.28 0.80 0.01 1.31 1.67 39.90
136.57 0.00 2.71 0.22 2.59 3.05 145.14
48.06 0.00 0.95 0.08 0.91 1.07 51.07
569.98 10.48 10.96 2.38 18.34 16.32 628.46
52.51 0.97 1.01 0.22 1.69 1.50 57.89
23.05 0.51 1.32 0.93 0.31 0.20 0.14 0.01 0.29 0.36 1.48 28.59
48.81 1.43 3.30 2.26 0.73 0.93 -0.11 0.03 0.96 0.98 4.71 64.03
17.18 0.50 1.16 0.80 0.26 0.33 -0.04 0.01 0.34 0.34 1.66 22.53
207.27 6.14 14.21 8.89 2.74 2.57 25.80 0.14 3.55 6.43 12.93 290.67
19.09 0.57 1.31 0.82 0.25 0.24 2.38 0.01 0.33 0.59 1.19 26.78
13.36 3.93
24.18 6.91
8.51 2.43
111.68 40.20
10.29 3.70
2.08 7.34
1.68 15.59
0.59 5.49
13.01 58.47
1.20 5.39
99.86
233.35
82.11
1048.82
96.62
4.89
52.79
18.58
66.91
6.16
16.83
19.21
6.76
93.61
8.62
1.54 0.19 0.23 0.17 2.71 0.15 0.00 0.07 0.25 0.46 0.50 2.44 0.13 8.84
2.83 0.54 0.83 0.21 11.00 0.02 0.25 0.01 0.87 1.68 1.29 2.99 0.36 22.88
1.00 0.19 0.29 0.07 3.87 0.01 0.09 0.00 0.31 0.59 0.45 1.05 0.13 8.05
8.58 2.33 2.79 2.72 29.86 0.99 0.49 0.20 2.99 4.31 5.17 23.05 2.57 86.05
0.79 0.21 0.26 0.25 2.75 0.09 0.05 0.02 0.28 0.40 0.48 2.12 0.24 7.93
0.23 0.73 2.74 3.69
1.43 2.28 6.31 10.02
0.50 0.80 2.22 3.53
3.73 18.71 16.89 39.33
0.34 1.72 1.56 3.62
0.00 0.00 0.08 0.00 0.08 12.61
0.00 0.00 0.11 0.00 0.11 33.01
0.00 0.00 0.04 0.00 0.04 11.62
0.07 0.00 0.98 0.15 1.20 126.58
0.01 0.00 0.09 0.01 0.11 11.66
47.00 12.00 9.11
38.99
13.72
-25.06
-2.31
BUDGET FOR THE YEAR 2008-2009 BASED ON PREVIOUS YEAR
SALES ACCOUNTS EXPORT FABRIC EXPORT GARMENTS EXPORT SAMPLE SALES LOCAL SALES DIRECT INCOME JOB WORK RECEIPTS CLOSING STOCK STOCK OF FABRIC STOCK GARMENT OPENING STOCK STOCK OF FABRIC STOCK GARMENT PURCHASE ACCOUNTS FABRIC PURCHASE DYING CHARGES EMBROIDERY CHARGES GARMENT PRINTING CHARGES
LINING CLOTH PROCESSING CHARGES
2007-08
%
BUDGET FOR 08-09 CMT EXPENSES ONLY AMOUNT % 2008-09 2007-08 % INCREASE
ACTUAL 11.77 1085.52 0.00 8.10
1.08 100.00 0.00 0.75
5.00 1365.00
0.37 100.00
5.00
0.37
2.21
0.20
0.00
0.00
8.13 1115.73
0.75 0.00 102.78
1375.00
100.73
14.89 3.12
1.37 0.29
569.98 10.48 10.96 2.38 16.32 18.34
52.51 0.97 1.01 0.22 1.50 1.69
700.00 11.00 11.00 2.50 17.00 20.00
51.28 0.81 0.81 0.18 1.25 1.47
207.27 5.91 0.23 14.21 8.89 2.74 2.57 25.80 0.15 3.55 6.43 12.93
19.09 0.54 0.02 1.31 0.82 0.25 0.24 2.38 0.01 0.33 0.59 1.19
232.00 6.50 0.50 14.00 8.00 3.00 2.60 26.00 0.16 4.00 7.50 14.00
17.00 0.48 0.04 1.03 0.59 0.22 0.19 1.90 0.01 0.29 0.55 1.03
40.20 13.01 58.47 1048.83
3.70 1.20 5.39 96.62
45.00 14.00 60.00 1198.76
3.30 1.03 4.40 87.82
66.90
6.16
176.24
12.91
0.00
MANUFACTURING EXPENSES
FACTORY SALARY STAFF WELFARE EXPENSES
DISTILLED WATER ELECTRICITY CHARGES FREIGHT INWARD FUEL CHARGES HIRING CHARGES JOB WORK CHARGES LOADING UN LOADING EXP REPAIRS & MAINT. MACHINERY
TESTING CHARGES WASHING CHARGES ACCESSORIES PACKING MATERIALS SEWING THREAD TAILORING MATERIALS
GROSS PROFIT ADD INDIRECT INCOME
232.00 6.50 0.50 14.00
207.27 5.91 0.23 14.21
11.93 9.98 117.39 -1.48
3.00 2.60
2.74 2.57
9.49 1.17
0.16 4.00
0.15 3.55
6.67 12.68
DUTY DRAWBACK LESS
93.61
8.62
155.00
11.36
0.79 0.21 0.26 0.25 2.75 0.09 0.05 0.02 0.28 0.40 0.48 2.12 0.24 0.00
10.00 2.50 3.00 3.00 40.00 1.00 0.60 0.25 3.00 6.00 5.50 15.00 2.50
0.73 0.18 0.22 0.22 2.93 0.07 0.04 0.02 0.22 0.44 0.40 1.10 0.18
10.00 2.50 3.00 3.00
8.58 2.33 2.80 2.72
16.55 7.30 7.14 10.29
1.00 0.60 0.25 3.00 6.00 5.50
0.99 0.49 0.20 2.99 4.31 5.17
1.01 22.45 25.00 0.33 39.21 6.38
TRAVELLING EXPENSES
8.58 2.33 2.80 2.72 29.87 0.99 0.49 0.20 2.99 4.31 5.17 23.05 2.57
2.50
2.57
-2.72
FINANCE CHARGES INTEREST PAID FOR LOAN BANK CHARGES BANK INTEREST
3.73 18.71 16.88
0.34 1.72 1.56 3.62
4.00 10.00 20.00
0.29 0.73 1.47
4.00
3.73
7.24
20.00
16.88
18.48
0.07 0.00 0.98 0.15
0.01 0.00 0.09 0.01
0.10 0.00 1.10 0.15
0.01 0.00 0.08 0.01
0.10 0.00
0.07 0.00
42.86 0.00
0.15
0.15
0.00
126.59
11.66
127.70
9.36 324.36
290.61
11.61
47.00 12.00
4.33 1.11
46.00 12.00
3.41 0.89
-25.08
-2.31
145.54
10.66
ADMINISTRATION & GEN. EXPENSES
ADMIN SALARY COMMUNICATION EXPENSES
VEHICLE CAR EXPENSES COURIER CHARGES AGENCY COMMISSION LICENCE FEES MISCELLANEOUS EXPENSES
POOJA EXPENSES PRINTING STATIONERY REPAIRS & MAINT. OTHERS SECURITY CHARGES SHIPPING & FORWARDING CLEARING
SELLING DISTRIBUTION EXPENSES
ADVERTISEMENT FOREIGN TOUR EXPENSES FRIGHT OUTWARD INSURANCE EXPENSES
DEPRECIATION INCOME TAX, FBT NET PROFIT
ANALYSIS BUDGET ACTUAL 2008-09 2007-08 2827583 74.41
### PER MONTH EXPENSES 83.40 IF PRODUCTION PER MONTH 2008-09=38000;07-08=30000
CMT BREAK EVEN POINT OF PRODUCTIVITY LEVEL PER MONTH 40394.05 41715.28 CMT Rs.70-(08-09) Rs.60-(07-08)
NOTE: IN HOUSE PRODUCTION SHOULD TOUCH BREAK EVEN POINT PRODUCTION LEVEL
% INCREASE BUDGET PARAMETERS SALES ANNUAL PCS
500000
RATE
PER MONTH INHOUSE
41667
38000
USD 7 Rs.39 Rs.
136500000
PURCHASES FABRIC MTRS 1000000 RATE Rs.
Rs 70 70000000
LABOUR COST PREVIOUS YEAR INCREASE BUDGET YEAR 08-09
AMT 215.85 26.15 242.00
% 100.00 12.11 112.11
JOBWORK 3667 AT Rs.60
2640000
AGENCY COMMISSION ASSUMED AT 8 CRORES @ 5% TO BE PAID WHEREVER COMMISSION INCLUDED IN INVOICE, TO THAT EXTENT SALES AMOUNT WOULD ALSO GO UP
TOTAL
PER MONTH
17.27 0.49 0.02 1.18 0.23 0.21 0.01 0.30
0.72 0.19 0.23 0.23 0.08 0.04 0.02 0.25 0.36 0.43 0.21
0.31 0.00 1.41
0.01 0.00 0.00 0.01 0
24.22
ACTUAL COMPARATIVE PROFITABILITY STATEMENT FOR THE YEAR 2007-08 2007-08
%
%
2007-2008
%
BUDGET
%
EXPECTED
Projection
%
%
JAN-MAR P & L A/c made by UPTO SEP'07 UPTO DEC'07 OCT-DEC'07 2008 FOR 2007-2008 Auditor 567.61 102.58 815.60 101.78 247.99 100.00 301.53 100.51 1117.13 100.00 1108.80 2.21 0.40 2.21 0.28 0.00 0.00 0.00 2.21 0.20 44.66 8.07 11.78 1.47 11.78 4.75 APR'07-
SALES ACCOUNTS DIRECT INCOME CLOSING STOCK
2007-08
WITH BUDGET FOR 4TH QUARTER '07-'08
APR'07-
QUARTER
TOTAL OPENING STOCK
614.48 111.05 18.01 3.25
829.59 103.53 18.01 2.25
259.77 44.66
104.75 18.01
PURCHASE ACCOUNTS
384.36
69.46
483.32
155.74
28.15
226.64
301.53 100.51
60.31
98.96
39.90
148.89
28.28
70.90
28.59
87.5 10.92 815.47 101.77
33.12 247.64
100.00
1131.12
101.25
1108.80
100.00
49.63
632.21
56.59
498.96
45.00
64.35
21.45
290.99
26.05
332.64
20.00
13.36 99.86
27.23 240.47
9.08 80.16
114.73 1055.94
10.27 94.52
831.60
10.00 75.00
MANUFACTURING EXPENSES
ACCESSORIES TOTAL GROSS PROFIT ADD INDIRECT INCOME DUTY DRAWBACK LESS
54.38 9.83 612.49 110.69 1.99
0.36
14.12
1.76
12.13
4.89
61.06
20.35
75.18
6.73
277.20
25.00
32.67
5.90
74.4
9.28
41.73
16.83
0.00
0.00
74.40
6.66
55.44
5.00
41.26
7.46
63.17
7.88
21.91
8.84
20.13
6.71
83.30
7.46
166.32
ADMINISTRATION & GEN.
EXPENSES FINANCE CHARGES
15.00 }
20.15
3.64
29.31
3.66
9.16
3.69
12.38
4.13
41.69
3.73
SELLING DISTRIBUTION
EXPENSES
0.89 0.16 1.09 0.14 0.20 0.08 0.31 0.10 1.40 0.12 62.30 11.26 93.57 11.68 31.27 12.61 32.82 10.94 126.39 11.31 NET PROFIT -27.64 -5.00 -5.05 -0.63 22.59 9.11 28.25 9.42 23.20 2.08 NOTE: In projections 420000 pcs were taken while actual comes about 395000 pcs Realisation value for projections USD 6 @ Rs.44 Realisation value for actual USD 7.07 @ Rs.40 The rate being higher because of tougher style and production will be lower.
166.32 166.32
15.00 15.00
Rupee appreciation is 10% during this year and hence sales amount is lower to that extent which is unavoidable.
10000000 9333 41667
10051000
13700000 165000 275000
45.67 0.55 0.92
4566667 55000 91667
454000 1100000 317000 1307000 17318000
1.51 3.67 1.06 4.36 57.73
151333 366667 105667 435667 5772667
4950000 165000 303000 262000 207000 64000 28000 55000 138000 4000 83000 152000 317000 6728000
16.50 0.55 1.01 0.87 0.69 0.21 0.09 0.18 0.46 0.01 0.28 0.51 1.06 22.43
1650000 55000 101000 87333 69000 21333 9333 18333 46000 1333 27667 50667 105667 2242667
24046000
80.15
8015333
6107000
20.36
2035667
0
0.00
MANUFACTURING EXPENSES
FACTORY SALARY STAFF WELFARE EXPENSES
ELECTRICITY CHARGES EMBROIDERY CHARGES FRIGHT INWARD FUEL CHARGES GARMENT PRINTING CHARGES
HIRING CHARGES JOB WORK CHARGES LOADING UN LOADING EXP REPAIRS & MAINT. MACHINERY
TESTING CHARGES WASHING CHARGES
GROSS PROFIT ADD INDIRECT INCOME DUTY DRAWBACK
LESS ADMINISTRATION & GEN. EXPENSES
ADMIN SALARY COMMUNICATION EXPENSES
VEHICLE CAR EXPENSES COURIER CHARGES AGENCY COMMISSION LICENCE FEES MISCELLANEOUS EXPENSES
POOJA EXPENSES PRINTING STATIONERY REPAIRS & MAINT. OTHERS SECURITY CHARGES SHIPPING & FORWARDING CLEARING
TRAVELLING EXPENSES
FINANCE CHARGES INTEREST PAID FOR LOAN BANK CHARGES BANK INTEREST
303000 55000 63000 83000 688000 33000 55000 11000 72000 80000 138000 358000 74000 2013000
1.01 0.18 0.21 0.28 2.29 0.11 0.18 0.04 0.24 0.27 0.46 1.19 0.25 6.71
101000 18333 21000 27667 229333 11000 18333 3667 24000 26667 46000 119333 24667 671000
275000 619000 344000 1238000
0.92 2.06 1.15 4.13
91667 206333 114667 412667
0 0 28000 3000 31000
0.00 0.00 0.09 0.01 0.10
0 0 9333 1000 10333
3282000
10.94
1094000
2825000
9.42
941667
SELLING DISTRIBUTION EXPENSES
ADVERTISEMENT FOREIGN TOUR EXPENSES FRIGHT OUTWARD INSURANCE EXPENSES
NET PROFIT
ACTUAL COMPARATIVE PROFITABILITY STATEMENT FOR THE YEAR 2007-08 WITH BUDGET FOR 4TH QUARTER '07-'08 % 2007-08 % 2006-07 % 2006-07 % 2006-07 % 2007-08 oct-mar FULL YEAR APR-SEPT APR'07APR'07UPTO SEP'07 UPTO DEC'07 SALES ACCOUNTS 567.61 102.58 815.60 101.78 EXPORT FABRIC 0.25 0.05 15.26 4.31 15.51 1.90 11.77 2.13 11.77 1.47 EXPORT GARMENTS 462.39 100.00 354.41 100.00 816.80 100.00 553.34 100.00 801.33 100.00 EXPORT SAMPLE SALES 2.56 0.55 1.50 0.42 4.06 0.50 0.00 0.00 LOCAL SALES 0.35 0.08 2.80 0.79 3.15 0.39 2.50 0.45 2.5 0.31 DIRECT INCOME 100.68 105.52 2.21 0.40 2.21 0.28 JOB WORK RECEIPTS 5.47 1.18 26.22 7.40 31.69 3.88 CLOSING STOCK 44.66 8.07 11.78 1.47 STOCK OF FABRIC 8.23 1.78 14.89 4.20 14.89 1.82 27.62 4.99 8.74 1.09 STOCK GARMENT 19.07 4.12 3.12 0.88 3.12 0.38 17.04 3.08 3.04 0.38 498.32 107.77 418.20 118.00 889.22 108.87 OPENING STOCK STOCK OF FABRIC STOCK GARMENT
8.24 19.07
1.78 8.23 4.12 19.07
FABRIC PURCHASE 207.54 44.88 152.19 DYING CHARGES 0.69 0.15 0.21 EMBROIDERY CHARGES 3.41 0.74 19.02 0.10 0.20 GARMENT PRINTING CHARGES 0.46 PROCESSING CHARGES 71.42 15.45 20.31 LINING CLOTH 5.54 1.20 1.37
614.48 111.05 18.01 3.25 14.89 2.69 3.12 0.56
829.59 103.53 18.01 2.25 14.89 1.86 3.12 0.39
42.94 359.73 44.04 0.06 0.90 0.11 5.37 22.43 2.75 0.06 0.66 0.08 5.73 91.73 11.23 0.39 6.91 0.85
344.52 9.79 6.26 2.14 12.51 9.14 384.36
62.26 1.77 1.13 0.39 2.26 1.65 69.46
433.41 10.48 8.25 2.16 15.75 13.27 483.32
54.09 1.31 1.03 0.27 1.97 1.66 60.31
27.85 161.00 19.71 0.64 6.10 0.75 1.69 13.10 1.60 0.95 7.83 0.96 0.17 0.87 0.11 0.08 0.68 0.08 0.00 5.56 0.68 0.03 0.34 0.04 0.38 3.35 0.41 0.01 1.13 0.14 0.72 8.29 1.01 32.51
101.30 3.44 7.64 4.33 1.25 1.15 25.56 0.09 1.86 4.56 4.56 155.74
18.31 0.62 1.38 0.78 0.23 0.21 4.62 0.02 0.34 0.82 0.82 28.15
158.46 4.71 10.91 6.63 2.01 1.64 25.91 0.11 2.59 5.45 8.22 226.64
19.77 0.59 1.36 0.83 0.25 0.20 3.23 0.01 0.32 0.68 1.03 28.28
54.38 23.55 6.16 24.67
9.83 4.26 1.11 4.46
87.5 33.29 11.33 42.88
10.92 4.15 1.41 5.35
2.32 5.38
8.23 19.07
1.01 2.33
PURCHASE ACCOUNTS MANUFACTURING EXPENSES
FACTORY SALARY
62.3 13.47 98.70 3.84 0.83 2.26 ELECTRICITY CHARGES 7.12 1.54 5.98 FRIGHT INWARD 4.46 0.96 3.37 FUEL CHARGES 0.28 0.06 0.59 HIRING CHARGES 0.41 0.09 0.27 JOB WORK CHARGES 5.55 1.20 0.01 0.24 0.05 0.10 LOADING UN LOADING EXP 0.43 1.35 REPAIRS & MAINT. MACHINERY 2.00 TESTING CHARGES 1.08 0.23 0.05 WASHING CHARGES 5.75 1.24 2.54 20.12 ACCESSORIES STAFF WELFARE EXPENSES
PACKING MATERIALS 17.86 SEWING THREAD 5.51 TAILORING MATERIALS 19.29
3.86 7.74 2.18 25.60 3.13 1.19 3.32 0.94 8.83 1.08 4.17 13.70 3.87 32.99 4.04 50.66 72.39 452.06 97.77 360.58 101.74 785.33 96.15
612.49 110.69
815.47 101.77
GROSS PROFIT ADD INDIRECT INCOME DUTY DRAWBACK LESS
46.26 10.00 57.62
25.52
5.52
16.26 103.89 12.72
1.99
0.36
14.12
1.76
21.1
5.95
46.62
5.71
32.67
5.90
74.4
9.28
0.80 6.62 0.28 1.22 0.33 0.77 0.58 1.55 3.32 11.56 0.35 0.46 0.14 0.55 0.03 0.02 0.36 1.06 0.50 2.12 0.74 2.56 1.62 2.73 0.37 1.66 9.41
1.87 0.34 0.22 0.44 3.26 0.13 0.16 0.01 0.30 0.60 0.72 0.77 0.47 9.28
10.34 2.53 2.29 4.23 26.92 2.07 1.18 0.18 2.71 4.42 5.96 10.20 3.38
1.27 0.31 0.28 0.52 3.30 0.25 0.14 0.02 0.33 0.54 0.73 1.25 0.41 0
1.93 1.32 1.38 2.10 12.14 0.59 0.23 0.02 1.50 1.50 2.65 14.00 1.90 41.26
0.35 0.24 0.25 0.38 2.19 0.11 0.04 0.00 0.27 0.27 0.48 2.53 0.34 7.46
5.75 1.79 1.96 2.51 18.86 0.97 0.24 0.19 2.12 2.63 3.88 20.06 2.21 63.17
0.72 0.22 0.24 0.31 2.35 0.12 0.03 0.02 0.26 0.33 0.48 2.50 0.28 7.88
0.00 5.42 0.81 6.22
0.55 0.50 1.32 2.37
1.96 26.81 8.42
0.24 3.28 1.03
1.73 14.63 3.79 20.15
0.31 2.64 0.68 3.64
2.3 16.43 10.58 29.31
0.29 2.05 1.32 3.66
0.03 0.28 0.03 0.45 3.49 0.43 1.34 17.70 2.17 0.03 0.23 0.03 1.85 0 13.50 135.30 16.56
0.07 0 0.67 0.15 0.89 62.30
0.01 0.00 0.12 0.03 0.16 11.26
0.07 0 0.87 0.15 1.09 93.57
0.01 0.00 0.11 0.02 0.14 11.68
ADMINISTRATION & GEN.
ADMIN SALARY
3.72
COMMUNICATION EXPENSES1.31
VEHICLE CAR EXPENSES 1.52 COURIER CHARGES 2.68 AGENCY COMMISSION 15.36 LICENCE FEES 1.61 MISCELLANEOUS EXPENSES0.63 POOJA EXPENSES 0.16 PRINTING STATIONERY 1.65 REPAIRS & MAINT. OTHERS 2.30 SECURITY CHARGES 3.40 7.47 SHIPPING & FORWARDING CLEARING TRAVELLING EXPENSES 1.72 EXPENSES FINANCE CHARGES INTEREST PAID FOR LOAN 0 BANK CHARGES 25.04 BANK INTEREST 3.74
1.96 1.77 4.68
SELLING DISTRIBUTION
ADVERTISEMENT 0.19 0.04 0.09 FOREIGN TOUR EXPENSES 1.91 0.41 1.58 FRIGHT OUTWARD 12.95 2.80 4.75 INSURANCE EXPENSES 0.11 0.02 0.12 EXPENSES 3.28 87.47 18.92 47.83 DEPRCIATION INCOME TAX, FBT
47.65 11.66
NET PROFIT -15.69 -3.39 30.89 8.72 -44.10 -5.40 -27.64 -5.00 -5.05 -0.63 NOTE: WHEN WE DISCUSSED BUDGET FOR 2007-2008 ON 11.5.2007 THE NORMS OF PERCENTAGE ALLOCATION WERE DETERMINED AS FO
SALES =100%, FABRIC= 45%, ACCESSORIES=10%, DIRECT EXPENSES=12%, ADMN, SELLING AND FINANACE EXP = 8%, DUTY DRAWB
NET PROFIT = 15%
BUDGET % ACTUAL % 2007-2008 EXPECTED NORMS % % JAN-MAR JAN-MAR APR-MAR P & L A/c QUARTER OCT-DEC'07 2008 2008 FOR 2007-2008 247.99 100.00 301.53 100.51 289.79 101.97 1105.39 101.83 1117.13 100.00 100.00 0.00 0.00 0.00 0.00 0.00 0.00 11.77 1.08 247.99 100.00 300.00 100.00 284.19 100.00 1085.52 100.00 0.00 0.00 0.28 0.09 0.00 0.00 0.00 0.00 0.00 0.00 1.25 0.42 5.60 1.97 8.10 0.75 0.00 0.00 0.00 0.00 0.00 2.21 0.20 2.21 0.20 2007-2008
%
11.78 8.74 3.04
4.75 3.52 1.23
259.77 44.66 27.62 17.04
104.75 18.01 11.14 6.87
88.89 0.69 1.99 0.02 3.24 4.13 98.96
35.84 0.28 0.80 0.01 1.31 1.67 39.90
137.00 1.65 2.62 0.28 2.75 4.60 148.89
57.16 1.27 3.27 2.30 0.76 0.49 0.35 0.02 0.73 0.89 3.66 70.90
23.05 0.51 1.32 0.93 0.31 0.20 0.14 0.01 0.29 0.36 1.48 28.59
33.12 9.74 5.17 18.21 247.64
0.00 7.77
-0.61 -3.04
-0.21 -1.07
0.00 0.00 0.00
0.00 0.00 0.00
45.67 136.57 0.55 0.00 0.87 2.71 0.09 0.22 0.92 2.59 1.53 3.05 49.63 145.14
48.06 0.00 0.95 0.08 0.91 1.07 51.07
569.98 10.48 10.96 2.38 18.34 16.32 628.46
49.50 1.65 3.03 2.07 0.64 0.55 1.38 0.04 0.83 1.52 3.17 64.35
16.50 0.55 1.01 0.69 0.21 0.18 0.46 0.01 0.28 0.51 1.06 21.45
48.81 1.43 3.30 2.26 0.73 0.93 -0.11 0.03 0.96 0.98 4.71 64.03
17.18 0.50 1.16 0.80 0.26 0.33 -0.04 0.01 0.34 0.34 1.66 22.53
13.36 3.93 2.08 7.34
27.23 11.00 3.17 13.07
9.08 3.67 1.06 4.36
24.18 6.91 1.68 15.59
8.51 2.43 0.59 5.49
99.86
240.47
301.53 100.51
80.16 233.35
8.13 0.00
0.75 0.00
1115.73 102.78 18.01 1.66 14.89 1.37 3.12 0.29
1131.12
101.25
100.00
52.51 0.97 1.01 0.22 1.69 1.50 57.89
632.21
56.59
57.00
207.27 6.14 14.21 8.89 2.74 2.57 25.80 0.14 3.55 6.43 12.93 290.67
19.09 0.57 1.31 0.82 0.25 0.24 2.38 0.01 0.33 0.59 1.19 26.78
290.99
26.05
15.00
111.68 40.20 13.01 58.47
10.29 3.70 1.20 5.39
114.73
10.27
10.00
82.11 1048.82
96.62
1055.94
94.52
82.00
12.13
4.89
61.06
20.35
52.79
18.58
66.91
6.16
75.18
6.73
18.00
41.73
16.83
0.00
0.00
19.21
6.76
93.61
8.62
74.40
6.66
5.00
3.82 0.47 0.58 0.41 6.72 0.38 0.01 0.17 0.62 1.13 1.23 6.06 0.31 21.91
1.54 0.19 0.23 0.17 2.71 0.15 0.00 0.07 0.25 0.46 0.50 2.44 0.13 8.84
3.03 0.55 0.66 0.83 6.88 0.33 0.55 0.11 0.72 0.80 1.38 3.58 0.74 20.13
1.01 0.18 0.22 0.28 2.29 0.11 0.18 0.04 0.24 0.27 0.46 1.19 0.25 6.71
2.83 0.54 0.83 0.21 11.00 0.02 0.25 0.01 0.87 1.68 1.29 2.99 0.36 22.88
1.00 0.19 0.29 0.07 3.87 0.01 0.09 0.00 0.31 0.59 0.45 1.05 0.13 8.05
8.58 2.33 2.79 2.72 29.86 0.99 0.49 0.20 2.99 4.31 5.17 23.05 2.57 86.05
0.79 0.21 0.26 0.25 2.75 0.09 0.05 0.02 0.28 0.40 0.48 2.12 0.24 7.93
83.30
7.46
8.00 }
0.57 1.80 6.79 9.16
0.23 0.73 2.74 3.69
2.75 6.19 3.44 12.38
0.92 2.06 1.15 4.13
1.43 2.28 6.31 10.02
0.50 0.80 2.22 3.53
3.73 18.71 16.89 39.33
0.34 1.72 1.56 3.62
41.69
3.73
0.00 0.00 0.20 0.00 0.20 31.27
0.00 0.00 0.08 0.00 0.08 12.61
0.00 0.00 0.28 0.03 0.31 32.82
0.00 0.00 0.09 0.01 0.10 10.94
0.00 0.00 0.11 0.00 0.11 33.01
0.00 0.00 0.04 0.00 0.04 11.62
0.07 0.00 0.98 0.15 1.20 126.58
0.01 0.00 0.09 0.01 0.11 11.66
1.40 126.39
0.12 11.31
8.00
22.59
9.11
28.25
9.42
38.99
13.72
33.94
3.13
23.20
2.08
15.00
ATION WERE DETERMINED AS FOLLOWS
NANACE EXP = 8%, DUTY DRAWBACK=5%,
ACTUAL COMPARATIVE PROFITABILITY STATEMENT FOR THE YEAR 2006-07 AND 2007-08 FOR 3RD AND 4TH QUARTER '07-'08 2006-07
%
APR-SEPT
SALES ACCOUNTS EXPORT FABRIC EXPORT GARMENTS EXPORT SAMPLE SALES LOCAL SALES DIRECT INCOME JOB WORK RECEIPTS CLOSING STOCK STOCK OF FABRIC STOCK GARMENT Total OPENING STOCK STOCK OF FABRIC STOCK GARMENT
2006-07 oct-mar
%
0.25 0.05 15.26 4.31 462.39 100.00 354.41 100.00 2.56 0.55 1.50 0.42 0.35 0.08 2.80 0.79
2006-07 % FULL YEAR
15.51 1.90 816.80 100.00 4.06 0.50 3.15 0.39
5.47
1.18
26.22
7.40
31.69
3.88
8.23 19.07
1.78 4.12
14.89 3.12
4.20 0.88
14.89 3.12
1.82 0.38
498.32 107.77 418.20 118.00 8.24 19.07
1.78 4.12
889.22 108.87 8.23 19.07
1.01 2.33
2007-08
%
APR'07-
2007-08 QUARTER
SEP'07 OCT-DEC'07 567.61 102.58 247.99 11.77 2.13 0.00 553.34 100.00 247.99 0.00 0.00 0.00 2.50 0.45 0.00 2.21 44.66 27.62 17.04
0.40 8.07 4.99 3.08
0.00 11.78 8.74 3.04
614.48 111.05 18.01 3.25 14.89 2.69 3.12 0.56
259.77 44.66 27.62 17.04
8.23 19.07
2.32 5.38
207.54 44.88 152.19 0.69 0.15 0.21 3.41 0.74 19.02 0.46 0.10 0.20 71.42 15.45 20.31 5.54 1.20 1.37
42.94 0.06 5.37 0.06 5.73 0.39
359.73 44.04 0.90 0.11 22.43 2.75 0.66 0.08 91.73 11.23 6.91 0.85
344.52 9.79 6.26 2.14 12.51 9.14 384.36
62.26 1.77 1.13 0.39 2.26 1.65 69.46
88.89 0.69 1.99 0.02 3.24 4.13 98.96
27.85 0.64 1.69 0.95 0.17 0.08 0.00 0.03 0.38 0.01 0.72 32.51
161.00 19.71 6.10 0.75 13.10 1.60 7.83 0.96 0.87 0.11 0.68 0.08 5.56 0.68 0.34 0.04 3.35 0.41 1.13 0.14 8.29 1.01
101.30 3.44 7.64 4.33 1.25 1.15 25.56 0.09 1.86 4.56 4.56 155.74
18.31 0.62 1.38 0.78 0.23 0.21 4.62 0.02 0.34 0.82 0.82 28.15
57.16 1.27 3.27 2.30 0.76 0.49 0.35 0.02 0.73 0.89 3.66 70.90
54.38 23.55
9.83 4.26
33.12 9.74
PURCHASE ACCOUNTS
FABRIC PURCHASE DYING CHARGES EMBROIDERY CHARGES GARMENT PRINTING CHARGES
PROCESSING CHARGES LINING CLOTH Total MANUFACTURING EXPENSES
FACTORY SALARY STAFF WELFARE EXPENSES
ELECTRICITY CHARGES FRIGHT INWARD FUEL CHARGES HIRING CHARGES JOB WORK CHARGES LOADING UN LOADING EXP REPAIRS & MAINT. MACHINERY
TESTING CHARGES WASHING CHARGES Total ACCESSORIES Total PACKING MATERIALS
62.3 13.47 3.84 0.83 7.12 1.54 4.46 0.96 0.28 0.06 0.41 0.09 5.55 1.20 0.24 0.05 2.00 0.43 1.08 0.23 5.75 1.24 20.12
17.86
3.86
98.70 2.26 5.98 3.37 0.59 0.27 0.01 0.10 1.35 0.05 2.54
7.74
2.18
25.60
3.13
SEWING THREAD TAILORING MATERIALS Total GROSS PROFIT ADD INDIRECT INCOME DUTY DRAWBACK LESS
5.51 19.29
1.19 3.32 0.94 4.17 13.70 3.87 50.66 72.39 452.06 97.77 360.58 101.74 46.26 10.00
57.62
16.26
8.83 32.99
1.08 4.04
785.33 96.15 103.89 12.72
6.16 24.67
1.11 4.46
5.17 18.21
612.49 110.69
247.64
1.99
0.36
12.13
25.52
5.52
21.1
5.95
46.62
5.71
32.67
5.90
41.73
3.72 1.31 COMMUNICATION EXPENSES VEHICLE CAR EXPENSES 1.52 COURIER CHARGES 2.68 AGENCY COMMISSION 15.36 LICENCE FEES 1.61 0.63 MISCELLANEOUS EXPENSES POOJA EXPENSES 0.16 PRINTING STATIONERY 1.65 REPAIRS & MAINT. OTHERS 2.30 SECURITY CHARGES 3.40 SHIPPING & FORWARDING CLEARING 7.47 TRAVELLING EXPENSES 1.72 Total FINANCE CHARGES INTEREST PAID FOR LOAN 0 BANK CHARGES 25.04 BANK INTEREST 3.74 Total
0.80 0.28 0.33 0.58 3.32 0.35 0.14 0.03 0.36 0.50 0.74 1.62 0.37 9.41
6.62 1.22 0.77 1.55 11.56 0.46 0.55 0.02 1.06 2.12 2.56 2.73 1.66
1.87 0.34 0.22 0.44 3.26 0.13 0.16 0.01 0.30 0.60 0.72 0.77 0.47 9.28
10.34 2.53 2.29 4.23 26.92 2.07 1.18 0.18 2.71 4.42 5.96 10.20 3.38
1.27 0.31 0.28 0.52 3.30 0.25 0.14 0.02 0.33 0.54 0.73 1.25 0.41 0
1.93 1.32 1.38 2.10 12.14 0.59 0.23 0.02 1.50 1.50 2.65 14.00 1.90 41.26
0.35 0.24 0.25 0.38 2.19 0.11 0.04 0.00 0.27 0.27 0.48 2.53 0.34 7.46
3.82 0.47 0.58 0.41 6.72 0.38 0.01 0.17 0.62 1.13 1.23 6.06 0.31 21.91
0.00 5.42 0.81 6.22
1.96 1.77 4.68
0.55 0.50 1.32 2.37
1.96 26.81 8.42
0.24 3.28 1.03
1.73 14.63 3.79 20.15
0.31 2.64 0.68 3.64
0.57 1.80 6.79 9.16
0.04 0.41 2.80 0.02 3.28 87.47 18.92
0.09 1.58 4.75 0.12
0.03 0.45 1.34 0.03 1.85 13.50
0.28 3.49 17.70 0.23
0.03 0.43 2.17 0.03 0 135.30 16.56
0.07 0 0.67 0.15 0.89 62.30
0.01 0.00 0.12 0.03 0.16 11.26
0.00 0.00 0.20 0.00 0.20 31.27
-27.64
-5.00
22.59
ADMINISTRATION & GEN.
ADMIN SALARY
SELLING DISTRIBUTION
ADVERTISEMENT FOREIGN TOUR EXPENSES FRIGHT OUTWARD INSURANCE EXPENSES Total
0.19 1.91 12.95 0.11
47.83
DEPRCIATION INCOME TAX, FBT NET PROFIT
47.65 11.66 -15.69
-3.39
30.89
8.72
-44.10
-5.40
6-07 AND 2007-08
%
2007-08
%
QUARTER
OCT-DEC'07 JAN-MAR 100.00 289.79 101.97 0.00 0.00 0.00 100.00 284.19 100.00 0.00 0.00 0.00 0.00 5.60 1.97
4.75 3.52 1.23 104.75 18.01 11.14 6.87
2007-2008 APR-MAR FULLYEAR
%
1105.39 101.83 11.77 1.08 1085.52 100.00 0.00 0.00 8.10 0.75
0.00
0.00
2.21
0.20
-0.61 -3.04
-0.21 -1.07
8.13 0.00
0.75 0.00
289.79 101.97 0.00 0.00 0.00 0.00 0.00 0.00
1115.73 102.78 18.01 1.66 14.89 1.37 3.12 0.29
35.84 0.28 0.80 0.01 1.31 1.67 39.90
136.57 0.00 2.71 0.22 2.59 3.05 145.14
48.06 0.00 0.95 0.08 0.91 1.07 51.07
569.98 10.48 10.96 2.38 18.34 16.32 628.46
52.51 0.97 1.01 0.22 1.69 1.50 57.89
23.05 0.51 1.32 0.93 0.31 0.20 0.14 0.01 0.29 0.36 1.48 28.59
48.81 1.43 3.30 2.26 0.73 0.93 -0.11 0.03 0.96 0.98 4.71 64.03
17.18 0.50 1.16 0.80 0.26 0.33 -0.04 0.01 0.34 0.34 1.66 22.53
207.27 6.14 14.21 8.89 2.74 2.57 25.80 0.14 3.55 6.43 12.93 290.67
19.09 0.57 1.31 0.82 0.25 0.24 2.38 0.01 0.33 0.59 1.19 26.78
13.36 3.93
24.18 6.91
8.51 2.43
111.68 40.20
10.29 3.70
2.08 7.34
1.68 15.59
0.59 5.49
13.01 58.47
1.20 5.39
99.86
233.35
82.11
1048.82
96.62
4.89
52.79
18.58
66.91
6.16
16.83
19.21
6.76
93.61
8.62
1.54 0.19 0.23 0.17 2.71 0.15 0.00 0.07 0.25 0.46 0.50 2.44 0.13 8.84
2.83 0.54 0.83 0.21 11.00 0.02 0.25 0.01 0.87 1.68 1.29 2.99 0.36 22.88
1.00 0.19 0.29 0.07 3.87 0.01 0.09 0.00 0.31 0.59 0.45 1.05 0.13 8.05
8.58 2.33 2.79 2.72 29.86 0.99 0.49 0.20 2.99 4.31 5.17 23.05 2.57 86.05
0.79 0.21 0.26 0.25 2.75 0.09 0.05 0.02 0.28 0.40 0.48 2.12 0.24 7.93
0.23 0.73 2.74 3.69
1.43 2.28 6.31 10.02
0.50 0.80 2.22 3.53
3.73 18.71 16.89 39.33
0.34 1.72 1.56 3.62
0.00 0.00 0.08 0.00 0.08 12.61
0.00 0.00 0.11 0.00 0.11 33.01
0.00 0.00 0.04 0.00 0.04 11.62
0.07 0.00 0.98 0.15 1.20 126.58
0.01 0.00 0.09 0.01 0.11 11.66
47.00 12.00 9.11
38.99
13.72
-25.06
-2.31
BUDGET FOR THE YEAR 2008-2009 BASED ON PREVIOUS YEAR
SALES ACCOUNTS EXPORT FABRIC EXPORT GARMENTS EXPORT SAMPLE SALES LOCAL SALES DIRECT INCOME JOB WORK RECEIPTS CLOSING STOCK STOCK OF FABRIC STOCK GARMENT OPENING STOCK STOCK OF FABRIC STOCK GARMENT PURCHASE ACCOUNTS FABRIC PURCHASE DYING CHARGES EMBROIDERY CHARGES GARMENT PRINTING CHARGES
LINING CLOTH PROCESSING CHARGES
2007-08
%
BUDGET FOR 08-09 CMT EXPENSES ONLY AMOUNT % 2008-09 2007-08 % INCREASE
ACTUAL 11.77 1085.52 0.00 8.10
1.08 100.00 0.00 0.75
5.00 1365.00
0.37 100.00
5.00
0.37
2.21
0.20
0.00
0.00
8.13 1115.73
0.75 0.00 102.78
1375.00
100.73
14.89 3.12
1.37 0.29
569.98 10.48 10.96 2.38 16.32 18.34
52.51 0.97 1.01 0.22 1.50 1.69
700.00 11.00 11.00 2.50 17.00 20.00
51.28 0.81 0.81 0.18 1.25 1.47
207.27 5.91 0.23 14.21 8.89 2.74 2.57 25.80 0.15 3.55 6.43 12.93
19.09 0.54 0.02 1.31 0.82 0.25 0.24 2.38 0.01 0.33 0.59 1.19
232.00 6.50 0.50 14.00 8.00 3.00 2.60 26.00 0.16 4.00 7.50 14.00
17.00 0.48 0.04 1.03 0.59 0.22 0.19 1.90 0.01 0.29 0.55 1.03
40.20 13.01 58.47 1048.83
3.70 1.20 5.39 96.62
45.00 14.00 60.00 1198.76
3.30 1.03 4.40 87.82
66.90
6.16
176.24
12.91
0.00
MANUFACTURING EXPENSES
FACTORY SALARY STAFF WELFARE EXPENSES
DISTILLED WATER ELECTRICITY CHARGES FREIGHT INWARD FUEL CHARGES HIRING CHARGES JOB WORK CHARGES LOADING UN LOADING EXP REPAIRS & MAINT. MACHINERY
TESTING CHARGES WASHING CHARGES ACCESSORIES PACKING MATERIALS SEWING THREAD TAILORING MATERIALS
GROSS PROFIT ADD INDIRECT INCOME
232.00 6.50 0.50 14.00
207.27 5.91 0.23 14.21
11.93 9.98 117.39 -1.48
3.00 2.60
2.74 2.57
9.49 1.17
0.16 4.00
0.15 3.55
6.67 12.68
DUTY DRAWBACK LESS
93.61
8.62
155.00
11.36
0.79 0.21 0.26 0.25 2.75 0.09 0.05 0.02 0.28 0.40 0.48 2.12 0.24 0.00
10.00 2.50 3.00 3.00 40.00 1.00 0.60 0.25 3.00 6.00 5.50 15.00 2.50
0.73 0.18 0.22 0.22 2.93 0.07 0.04 0.02 0.22 0.44 0.40 1.10 0.18
10.00 2.50 3.00 3.00
8.58 2.33 2.80 2.72
16.55 7.30 7.14 10.29
1.00 0.60 0.25 3.00 6.00 5.50
0.99 0.49 0.20 2.99 4.31 5.17
1.01 22.45 25.00 0.33 39.21 6.38
TRAVELLING EXPENSES
8.58 2.33 2.80 2.72 29.87 0.99 0.49 0.20 2.99 4.31 5.17 23.05 2.57
2.50
2.57
-2.72
FINANCE CHARGES INTEREST PAID FOR LOAN BANK CHARGES BANK INTEREST
3.73 18.71 16.88
0.34 1.72 1.56 3.62
4.00 10.00 20.00
0.29 0.73 1.47
4.00
3.73
7.24
20.00
16.88
18.48
0.07 0.00 0.98 0.15
0.01 0.00 0.09 0.01
0.10 0.00 1.10 0.15
0.01 0.00 0.08 0.01
0.10 0.00
0.07 0.00
42.86 0.00
0.15
0.15
0.00
126.59
11.66
127.70
9.36 324.36
290.61
11.61
47.00 12.00
4.33 1.11
46.00 12.00
3.41 0.89
-25.08
-2.31
145.54
10.66
ADMINISTRATION & GEN. EXPENSES
ADMIN SALARY COMMUNICATION EXPENSES
VEHICLE CAR EXPENSES COURIER CHARGES AGENCY COMMISSION LICENCE FEES MISCELLANEOUS EXPENSES
POOJA EXPENSES PRINTING STATIONERY REPAIRS & MAINT. OTHERS SECURITY CHARGES SHIPPING & FORWARDING CLEARING
SELLING DISTRIBUTION EXPENSES
ADVERTISEMENT FOREIGN TOUR EXPENSES FRIGHT OUTWARD INSURANCE EXPENSES
DEPRECIATION INCOME TAX, FBT NET PROFIT
ANALYSIS BUDGET ACTUAL 2008-09 2007-08 2827583 74.41
### PER MONTH EXPENSES 83.40 IF PRODUCTION PER MONTH 2008-09=38000;07-08=30000
CMT BREAK EVEN POINT OF PRODUCTIVITY LEVEL PER MONTH 40394.05 41715.28 CMT Rs.70-(08-09) Rs.60-(07-08)
NOTE: IN HOUSE PRODUCTION SHOULD TOUCH BREAK EVEN POINT PRODUCTION LEVEL
% INCREASE BUDGET PARAMETERS SALES ANNUAL PCS
500000
RATE
PER MONTH INHOUSE
41667
38000
USD 7 Rs.39 Rs.
136500000
PURCHASES FABRIC MTRS 1000000 RATE Rs.
Rs 70 70000000
LABOUR COST PREVIOUS YEAR INCREASE BUDGET YEAR 08-09
AMT 215.85 26.15 242.00
% 100.00 12.11 112.11
JOBWORK 3667 AT Rs.60
2640000
AGENCY COMMISSION ASSUMED AT 8 CRORES @ 5% TO BE PAID WHEREVER COMMISSION INCLUDED IN INVOICE, TO THAT EXTENT SALES AMOUNT WOULD ALSO GO UP
TOTAL
PER MONTH
17.27 0.49 0.02 1.18 0.23 0.21 0.01 0.30
0.72 0.19 0.23 0.23 0.08 0.04 0.02 0.25 0.36 0.43 0.21
0.31 0.00 1.41
0.01 0.00 0.00 0.01 0
24.22
ACTUAL COMPARATIVE PROFITABILITY STATEMENT FOR THE YEAR 2007-08 2007-08
%
%
2007-2008
%
BUDGET
%
EXPECTED
Projection
%
%
JAN-MAR P & L A/c made by UPTO SEP'07 UPTO DEC'07 OCT-DEC'07 2008 FOR 2007-2008 Auditor 567.61 102.58 815.60 101.78 247.99 100.00 301.53 100.51 1117.13 100.00 1108.80 2.21 0.40 2.21 0.28 0.00 0.00 0.00 2.21 0.20 44.66 8.07 11.78 1.47 11.78 4.75 APR'07-
SALES ACCOUNTS DIRECT INCOME CLOSING STOCK
2007-08
WITH BUDGET FOR 4TH QUARTER '07-'08
APR'07-
QUARTER
TOTAL OPENING STOCK
614.48 111.05 18.01 3.25
829.59 103.53 18.01 2.25
259.77 44.66
104.75 18.01
PURCHASE ACCOUNTS
384.36
69.46
483.32
155.74
28.15
226.64
301.53 100.51
60.31
98.96
39.90
148.89
28.28
70.90
28.59
87.5 10.92 815.47 101.77
33.12 247.64
100.00
1131.12
101.25
1108.80
100.00
49.63
632.21
56.59
498.96
45.00
64.35
21.45
290.99
26.05
332.64
20.00
13.36 99.86
27.23 240.47
9.08 80.16
114.73 1055.94
10.27 94.52
831.60
10.00 75.00
MANUFACTURING EXPENSES
ACCESSORIES TOTAL GROSS PROFIT ADD INDIRECT INCOME DUTY DRAWBACK LESS
54.38 9.83 612.49 110.69 1.99
0.36
14.12
1.76
12.13
4.89
61.06
20.35
75.18
6.73
277.20
25.00
32.67
5.90
74.4
9.28
41.73
16.83
0.00
0.00
74.40
6.66
55.44
5.00
41.26
7.46
63.17
7.88
21.91
8.84
20.13
6.71
83.30
7.46
166.32
ADMINISTRATION & GEN.
EXPENSES FINANCE CHARGES
15.00 }
20.15
3.64
29.31
3.66
9.16
3.69
12.38
4.13
41.69
3.73
SELLING DISTRIBUTION
EXPENSES
0.89 0.16 1.09 0.14 0.20 0.08 0.31 0.10 1.40 0.12 62.30 11.26 93.57 11.68 31.27 12.61 32.82 10.94 126.39 11.31 NET PROFIT -27.64 -5.00 -5.05 -0.63 22.59 9.11 28.25 9.42 23.20 2.08 NOTE: In projections 420000 pcs were taken while actual comes about 395000 pcs Realisation value for projections USD 6 @ Rs.44 Realisation value for actual USD 7.07 @ Rs.40 The rate being higher because of tougher style and production will be lower.
166.32 166.32
15.00 15.00
Rupee appreciation is 10% during this year and hence sales amount is lower to that extent which is unavoidable.
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