INVENTORY RAW BRICKS IMPORTANT: Please check the "RATES" and book no.

& sheet n
different Names when a few rows are yet blank.
blank.More over enter
Sheet Error = 0.00
EB/gair = 645,000 ;valid for today. Inventory-Raw
.
Present Totals 113,118 3,398 693 0 0 15
when a few rows are yet blank.
Date Season Category Bricks Tile (s) Tile (PL) Tile (Fr) Gutka Misc.
Present Field -27,832 -12,947 -1,900 0 0 11,100
+ Stock 70,746
Today Previous Kiln 113,118 3,398 693 0 0 15
Field 11,100
Stock 355,738
Previous Kiln 22,085 651 0 608
Error(field) 27,832 12,947 1,900 0 0 -11,100
Inventory by count(field) 0
Error(stock) -70,746
Inventory by count(stock)
Date of start of first fire(probable or actual) = 9-Oct-16
Expected days of continuous fire of kiln(with last daily) = 2 Exess error in raw items(field or in-kiln/sto
Present (fs rate(Kumhar) - sk rate(Kumhar)) = 40.37 Exess error in raw equiv. bricks(field or in-
Previous (fs rate(Kumhar) - sk rate(Kumhar)) = -651.74 Note: When loan is given, error of in-kiln/s
Bricks lost due to collapse of filling or rora(eb) of raw = 500 Rupees of raw loan, exchange of which wa
Theft of raw bricks(eb) by pthairas/error of counting = 11,472 EB of raw loan, exchange of which was pe
Bricks from kiln to stock(due to collapse of filling) = Items of raw loan, exchange of which was
Probable transport loss of raw bricks(eb) by kumhars = 5943 Gairs of extra filling/chaals between last fi
Days before first fire start or -ve of days of fire duration = -257
Expected days of continuous fire of kiln(with av. daily) = 6
From today, next no. of days of no new dry raw =
Expected % raw of fields that is usable in kiln(<=85%) = 85.00%
No. of days, fire remain closed in season, after 1st fire = 69

Totals 645,000 0 604,059 7,447 61,163.26 0 0 11,738

Col.error 0 0 0 0.00 0 0 0
 "RATES" and book no.& sheet no. of each Name ; and also expand the sheetWeighted
& redefinemean
ranges of of Factor(Misc.) = (F1*N1 + F2*N2 +
value
ws are yet blank.
blank.More over enter a avalue in O2;valid for today.
Today'count = 115,179 (in kiln)
ory-Raw RATES (Rs.)/THOUSAND or (Rs.)/Unit
117,224 133,492.45 115,179 Pthaira
Total(Its.) Inventory (Rs.) Total Equiv.Bricks Bricks Tile(s) Tile(PL) TileFr)
0 0.00 0 900.00 1100.00 1200.00 900.00
0 0.00 0 828.12 1012.87 1114.09 900.00
117,224 133,492.45 115,179
11,100 11,100.00 11,100 800.00 850.00 900.00 900.00
355,738 58,797.05 355,738 817.03 826.22 900.00 900.00
23,344 25,694.49 23,019 994.62 992.78 1,069.75 1,069.75
31,579 29,025.26 24,156 854.59 1012.87 1114.09 900.00
0 0.00 0 900 1100 1200 900
-70746 -58,586.13 -70,746 828.12 1012.87 1114.09 900.00
0 0.00 0 828.12 1012.87 1114.09 900.00
Counts and Factors of M
or in raw items(field or in-kiln/stock) due to exchange of loan in current year 43,500 Weighted mean Factor(M
or in raw equiv. bricks(field or in-kiln/stock) due to current exchange of loan 43,500 Misc. Item
hen loan is given, error of in-kiln/stock raw increases, whereas taking of loan increases field error. m1
of raw loan, exchange of which was pending at the end of previous year = 14546.5 m2
w loan, exchange of which was pending at the end of previous year = 24180 m3
raw loan, exchange of which was pending at the end of previous year = 24180 m4
extra filling/chaals between last fire closing,of this year,and next fire start = m5
m6
m7
m8
m9
m10

585,463 333,015.58 573,623 7,750.59 158,826.97 124,904.68 8,269.75

0 0.00 0 0.00 0.00 0.00 0.00
r(Misc.) = (F1*N1 + F2*N2 + . . . . )/(N1 + N2 + . . . . )
Gairs filled(physical kiln count) = 7.3035714286
D or (Rs.)/Unit Gairs filled(as per Chit-Count) = 7.3166449612
Factor(Misc.) Gairs baked(physical kiln count) = 7.12500
Gutka Misc. Calculated raw bricks in kiln = 123,611
900.00 1100.00 0.00 Physical estimate of raw(eb) in kiln = 115,179 (Today's)
1000.00 900.00 Error of raw bricks in kiln = -8,432
1.00
900.00 1000.00 1.00 PRESENT DATA O
1000.00 940.66 ITEMS Bricks Tile (s) Tile (PL)
1,169.75 1,106.27 1.00 Taken for Inventory 113,118 3,398 693
1000.00 900.00 1.00 By Chit-Count 113,118 3,398 693
900 1100 0.00 By actual Data 113,118 3,398 693
1000.00 900.00 Error 0 0 0
1000.00 900.00 Rates/Th or Unit(P+K) 1,029.60 1,192.89 1,299.09
Counts and Factors of Misc. Items in fields
Weighted mean Factor(Misc.) = 0
Factor No. (Factor)*(No.)
1 0 0
0
0
0
0
0
0
0
0
0

8,870.75 8,846.93 4.00 0 0 0 340,383.60 241,765.77 3,378.09

0.00 0.00 0.00 0 0 0 0.00 0.00 0.00
PRESENT DATA OF RAW IN KILN
Tile (Fr) Gutka Misc. Total(Its.) Inventory (Rs.) Total Equiv.Bricks
0 0 15 117,224 133,492.45 115,179
0 0 15 117,224 133,492.32 115,179
15 117,224 133,492.45 115,179
0 0 0 0 0.13 0
1,069.75 1,169.75 1,069.75

1,069.75 1,169.75 1,114.75 351,672 400,477.36 345,536

0.00 0.00 0.00 0 0.00 0
INVENTORY BAKED BRICKS IMPORTANT: Please check the "RATES" and book no.& sheet no. of each Name ; and also ex
Names when a few rows are yet blank. Enter today's value in Q1.
Sheet Error = 0.00
EB/gair = 645,000 640,000 1. Inventory-Baked
Present Totals 54,793 9,893 4,736 18,395 7,353 5 101
.
Date Season Category Class-1 Class-2 Clinker Tile (s) Tile (PL) Tile (Fr) Class-3
Present + In Kiln . 11,393 -5,037 -2,444 2,475 793 5 101
when a few rows are yet blank.
Today Previous Out Kiln 57,688 17,641 35,590 20,579 7,180 0 250
In Kiln 11,393 -5,037 -2,444 2,475 793 5 101
Previous Out Kiln 61,600 45,750 20,600 3,810 0 0 0
Error(out kiln) -14,288 -2,711 -28,410 -4,659 -620 0 -250
Inventory by count(out kiln) 43,400 14,930 7,180 15,920 6,560 0 0
total rora,approx. = 18000(eb) for 1st gair,120
PRE-SALE ANALYSIS Uncounted class-2 changed to rora in presen
Total items of raw for cost calculation = 4,563,373 Uncounted rora of nikassi of present season
Total expenditures of raw for cost calculation = 11,306,829.01 Unaccounted rora of nikassi of present seaso
Cost other than fuel /1000 = 2,477.74 Uncounted rora of nikassi of present season
Cost of coal/ton(carraige included) 16,572.00 Probable theft of bricks(eb),as per H46 of she
Cost of coal/1000 = 2,521.51 No. of lines baked per 22 tons of coal =
Estimated production cost/1000 = 4,999.25 5,141.64 4728
Average sale price/1000 = 5,499.17 5,655.80 5,201.14 Inventory and th
Minimum sale price of class1/1000 = 6,507.90 6,693.26 5,829.13 Present + previous inven
Minimum sale price of class2/1000 = 3,253.95 3,346.63 2,914.57 Uncounted class-2 chan
Minimum sale price of clinker/1000 = 4,880.92 5,019.94 4,371.85 Present + previous out k
Minimum sale price of tile(s)/1000 = 7,158.69 7,362.58 6,412.05 Error of class-2 (out kiln
Minimum sale price of tile(pl)/1000 = 8,460.27 8,701.24 7,577.87 Probable theft of rora(tro
Minimum sale price of tile(fr)/1000 = 9,436.45 9,705.22 8,452.24

Method 1 Method 2 Method 3

Totals 645,000 640,000 225,980 75,429 15,976,778 110,621 67,546 15 303

Col.error 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
each Name ; and also expand the sheet & redefine ranges of different Baked in Kiln(previous) = 666
EB of Rora(per trolley) = 1,700
ry-Baked Change in baked of kiln = 0
2.50 10,583 -728 109,374 614,117.43 87,680
Rora(tr) Gutka Misc. Total(Its.) Inventory (Rs.) Total Equiv. Bricks Class-1 Class-2
-2.50 0 -728 2,301 39231.26 666 5,682.83 3,844.07
5.00 10,583 -50 107,073 574,887.06 87,014 5,682.83 3,844.07
-2.50 0 -728 2,301 42851.53 666 6,172.34 3,359.87
12.00 10,773 5,150 168,083 860,886.54 157,201 6,172.34 3,359.87
0.00 0 50 -50888 -262,011.63 -48,249 5,682.83 3,844.07
5.00 10,583 0 107,073 574,887.06 87,014 5,682.83 3,844.07
18000(eb) for 1st gair,12000(eb) for other ones Gairs nikassied(physical estimate in kiln)
hanged to rora in present year = 23,139 Gairs baked(physical estimate in kiln)
nikassi of present season(eb) = 475 (Value of M15 or M16 or as per guess) Nikasi(calculated gairs,without rora cou
f nikassi of present season(eb) = 0 (Calculated via data sheets) Calculated inv. change of baked(eb) in k
nikassi of present season(eb) = 4,954 (Empirical approx. calculation) Physical change of baked(eb) in kiln
icks(eb),as per H46 of sheet18 = 47,919 Error of baked present in kiln
53.98 Theft/Sale as per nikassi
Molten waste+probable theft of rora(troll
Inventory and theft as per rora count of only nikassi Aver. of inner & outer no. of lines baked
Present + previous inventory of roras(trolleys) = 5.00 Average no. of outer lines baked/day
Uncounted class-2 changed to rora in present year = 23,614 No. of av. lines baked /22 tons of good c
Present + previous out kiln inventory of class-2(eb) = 17,166 % of total spent on fuel in previous year
Error of class-2 (out kiln) = -2,236 Last fire closing value of U13 in current
Probable theft of rora(trolleys) = 0.00 Gairs from zero to fire start line of this y
Gairs from zero to nikasi start line of yea
Method 2 based on W7(sheet18)if 1 no
Class-2 used as Chapa via all sale parchi

73 42,522 79,454 445,317 2,483,398.25 371,991 37,441.97 22,096.02

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
 Enter 1 in AA1, if nikasi sheet of previous year was used till baked of previous year nikasied.
Weighted mean value of Factor(Misc.) = (F1*N1 + F2*N2 + . . . . )/(N1 + N2 + . . . . )

RATES (Rs.)/THOUSAND or (Rs.)/Unit

Clinker Tile(s) Tile(PL) Tile(Fr) Class-3 Rora(tr) Gutka Misc. Factor(Misc.)
4,840.74 6,199.53 6,477.61 3,500.00 1,085.00 4,166.67 7,000.00 6,045.45 1.00
4,840.74 6,199.53 6,477.61 3,500.00 1,085.00 4,166.67 7,000.00 6,045.45 0.00
4,936.93 5,982.01 5,500.00 3,500.00 994.62 5,300.00 10,000.00 6,045.45 1.00
4,936.93 5,982.01 5,500.00 3,500.00 994.62 5,300.00 10,000.00 6,045.45 1.00
4,840.74 6,199.53 6,477.61 3,500.00 1,085.00 4,166.67 7,000.00 6,045.45 1.00
4,840.74 6,199.53 6,477.61 3,500.00 1,085.00 4,166.67 7,000.00 6,045.45 0.00
d(physical estimate in kiln) = 7.125
hysical estimate in kiln) = 7.125 Counts and Factors of out-kiln Misc. Items
ted gairs,without rora count) = 7.03855 Weighted mean Factor(Misc.) = 0
. change of baked(eb) in kiln = 55,325 Misc. Item Factor No. (Factor)*(No.)
ge of baked(eb) in kiln = 0 (today's) m1 1 0
d present in kiln = -55,325 m2 0
per nikassi = 1.10% m3 0
+probable theft of rora(trolleys) = 0.00 m4 0
& outer no. of lines baked/day = 6.21 m5 0
f outer lines baked/day = 6.99 m6 0
s baked /22 tons of good coal = 53.98 m7 0
nt on fuel in previous year = 47.03778912 m8 0
g value of U13 in current year = m9 0
o to fire start line of this year = m10 0
o to nikasi start line of year =
ed on W7(sheet18)if 1 not in U27 2
s Chapa via all sale parchis =

29,236.83 36,762.11 37,047.96 21,000 6,329.24 27,266.67 48,001 36,272.73 4.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
actor)*(No.)
 PROFIT/LOSS Calculations Notes:(1) Please make entries in D17, D32, D42, D44 and D46.
0.00 (2)Analysis part will be truly valid only when all the bricks in the kiln are baked and n
EB/gair = 645,000 Then make entries in X2, of sheet16, and U12 & U13 of Sheet17 to get the proper re
EB/gair = 640,000 make these entries to get the approximate results. Gair change of baked in kiln=
ACCUMULATION IN BLOCKS (Rs.) EXPENDITURES/SALES (R
BLOCK1 LIST OF EXPENDITURES
Bank Balance(B1B) = 1,563,078.00 CHIT-COUNT(Pthair) =
Cash in hand(B1Ca) = 798,279.00 CHIT-COUNT(Kumhar) =
Total of BLOCK1 = 2,361,357.00 RAIN LOSS =
BLOCK2 SALARIED =
Labour(B2L) = 6,212,639.67 NIKASSI =
Customer(B2C) = 1,284,277.16 FUEL =
Supplier/Special(B2S) = 175,712.84 GENERAL =
Assets = 1,047,822.34 FATIGUE =
Bricks(Raw) = 133,492.45 Total of Expenditures =
Bricks(Baked) = 614,117.43 SALES
Fuel Inventory = Total sold+Unsold =
Total of BLOCK2 = 9,468,061.90 Sold or inv. of last year =
BLOCK3 Sold or inv. of this year =
M.Nawaz = -7,620,234.80 PROFIT/LOSS
Kramat Ali = -749,012.00 Method 1 =
M.Ayyaz = -25,000,830.00 Method 2 =
Tractor = 406,321.00 ERROR(accounts) =
Kasht Kari = -434,897.75 ANALYSIS
Farhad Riaz = 785,500.00 Chit-count, rain loss gairs =
Aftab Riaz = 764,862.81 Gairs filled(in kiln) =
Shahzad Riaz = -274,808.99 Gairs nikassied + rora =
Total of BLOCK3 = -32,123,099.73 Gairs baked(kiln count) =
Total of BLOCK3(forKiln) = 32,123,099.73 Gairs(sales+inventry+rora) =
Total of all BLOCKS(Present) = 44,006,215.13 Made(Raw)/baked =
ERROR(blocks) = 0.00 Filled(Gairs)/baked(Gairs) =
Total of all BLOCKS(Previous year) = 40,337,194.00 Nikassi(gairs)/baked(gairs) =
Prfit/Loss(All seasns) Gairs(sales+inv.)/baked(G) =
Total amount invested by M. Nawaz = -7,620,234.80 Rain-stock loss/baked =
Amount invested by M. Nawaz in Kiln = -32,123,099.73 transport loss of raw/baked =
Amount present with Kiln = 11,829,418.90 Theft of sale/baked =
Profit of Kiln = 43,952,518.63 Equiv.Tons/Gair baked =
Return of Tractor = 849,941.00 Fuel charges/1000 =
Worth rise, of this raw/D53, after switch over to next year = 10124.738848032 Cost of baked(ex-kiln)/1000 =
Worth rise,of present baked,after switch over to next year = Av. Sale or worth/1000 =
Rise of nikasi bill of this year after switch over to next year = Profit/Gair(raw + baked) =
Rise of nikasi bill of previous year after switch over time = Equiv.bricks filled/gair =
Expenses, of sheet13(Roze-Nomcha), that are to be Nikassi(eb + rora)/gair =
added to next year(which decreased cash in hand) = Pre-count gairs(raw) =
Total nikassi expend., of this year, at switch over time = 535794.07500002 Exess(eb)in Chit-count =
Ruppee inventory of previous bricks as per previous year = 999,181.35 Av. Gairs(for rora & theft) =
Ruppee inventory of previous bricks as per present year = 999,329.61 Theft of sale/sold =
Production cost of Baked, if theft included = 4,728.31 PerCent,of this year,baked =
Cost of in kiln raw items, of previous year, per thousand = 1835.9568083285 % expend.on raw,this year =
Credit/Debit(+ve/-ve), of kiln, that was missed previously = Cost of raw its(in kiln)/1000 =
Ref./Descr. of D50: Cost jump/1000,at/after fire =
Average stock to kiln rate(Kumhar)/1000, of previous year = 828.1049122784 % of stock lost =
Included in inventory/expend.,yet no payment/khata entry = -43,571.76 Cost rise by stock/1000 =
Average Gairs as per data sheets or counting of workers = 6.7506 Excess(eb) in nikasi/baked =

Totals 1,285,000.00 0.00 95,275,948.33 0.00 0.00

Column Errors 0.00 0.00 0.00 0.00 0.00
 Profit from sale of previous baked items =
cks in the kiln are baked and nikassied. Profit /1000 of baked items(as per D48) =
of Sheet17 to get the proper results.But during the year, Profit /1000 of baked items(as per H21) =
Gair change of baked in kiln= 0.0000 Production cost of Baked, if theft included(2nd method) =
EXPENDITURES/SALES (Rs.) Summary Raw Baked B1
ENDITURES Ruppees 133,492.45 614,117.43 2,361,357.00
CHIT-COUNT(Pthair) = 3,869,887.41 Percent 1.13% 5.19% 19.96%
CHIT-COUNT(Kumhar) = 896,470.85
RAIN LOSS = 191,877.50 Summary(blocks)
SALARIED = 1,952,093.55 50,000,000.00
NIKASSI = 535,794.08
FUEL = 10,443,405.00 40,000,000.00
GENERAL = 3,150,351.21 Rs.
FATIGUE = 200,674.73 30,000,000.00
Total of Expenditures = 21,240,554.33
20,000,000.00
Total sold+Unsold = 25,908,756.80
10,000,000.00
Sold or inv. of last year = 999,329.61
Sold or inv. of this year = 24,909,427.19 0.00

Method 1 = 3,668,872.86
Method 2 = 3,668,872.86
unts) = 0.00

Chit-count, rain loss gairs = 7.1706

Gairs filled(in kiln) = 6.7907 Trend Zero month Capital(total) = 12,429,287.54
Gairs nikassied + rora = 6.7716 After months 1 2 3
Gairs baked(kiln count) = 6.7769 Capital(total) 11,992,979.59 11,764,086.45 12,511,872.21
Gairs(sales+inventry+rora) = 6.6894 Capital(k) 40,252,098.32 40,209,705.18 41,155,763.94
Made(Raw)/baked = 1.0581 % change(t) -3.51% -5.35% 0.66%
Filled(Gairs)/baked(Gairs) = 1.0020 % change(k) -0.75% -0.86% 1.48%
Nikassi(gairs)/baked(gairs) = 0.9991
Gairs(sales+inv.)/baked(G) = 0.9870
Rain-stock loss/baked = 5.61% Trend(monthly)-Rs.
transport loss of raw/baked = 0.14% 50,000,000.00
Theft of sale/baked = 1.10%
Equiv.Tons/Gair baked = 91.2881 45,000,000.00
Fuel charges/1000 = 2,318.35
40,000,000.00
Cost of baked(ex-kiln)/1000 = 4,676.67
Av. Sale or worth/1000 = 5,369.71 35,000,000.00
Rs.

Profit/Gair(raw + baked) = 502,339.56

30,000,000.00
Equiv.bricks filled/gair = 646,154
Nikassi(eb + rora)/gair = 644,382 25,000,000.00
Pre-count gairs(raw) = 7.1159
20,000,000.00
Exess(eb)in Chit-count = 0.26%
Av. Gairs(for rora & theft) = 6.7637 15,000,000.00
Theft of sale/sold = 1.04% 10,000,000.00
PerCent,of this year,baked = 97.54%
% expend.on raw,this year = 38.63% 5,000,000.00
Cost of raw its(in kiln)/1000 = 1,794.46
0.00
1 2 3 4 5 6 7 8 9 10 11 12
After months
 10,000,000.00
5,000,000.00
0.00
Cost jump/1000,at/after fire = 2,842.71
% of stock lost = 10.98%
1 2 3 4 5 6 7 8 9 10 11 12
Cost rise by stock/1000 = 15.86 After months
Excess(eb) in nikasi/baked = 0.12%

0.00 103,446,406.60 0.00 52,378,571.33 52,587,911.05 68,458,283.91

0.00 0.00 0.00 0.00 0.00 0.00
 1,392.96 Aver. rate of return during present season = 29.23%
641.40 Average profit margin on sales = 14.59%
799.56 The inventory Turnover Ratio = 33.64
4,570.15 The Days Sales Outstanding = 46.00
B2 B3 Capital(total) Capital(k)
9,468,061.90 32,123,099.73 11,829,418.90 43,952,518.63 Break-up Exp. Pthair Kumhar
80.04% 271.55% 100.00% 371.55% Percent 18.43% 4.21%

mmary(blocks) Expenditu

Percent
100.00%

80.00%

60.00%

40.00%

20.00%

0.00%
Ro w 6

Zero month Capital(k) = 40,556,741.27

4 5 6 7 8 9 10
12,674,931.73 13,035,339.34 12,607,002.92 13,042,906.78 12,858,718.65 12,948,319.23 12,983,896.62
41,852,292.46 42,434,100.06 42,269,443.64 42,983,921.51 43,430,598.38 44,039,897.96 44,396,845.35
1.98% 4.88% 1.43% 4.94% 3.45% 4.18% 4.46%
3.19% 4.63% 4.22% 5.98% 7.09% 8.59% 9.47%

(monthly)-Rs. Trend(monthly
30.00%
% change

10.00%

Row 28 Row 29

1 2 3 4 5 6 7 8 9 10

-10.00%

6 7 8 9 10 11 12 13 14 -30.00%

After months After months

 6 7 8 9 10 11 12 13 14 -30.00%

After months After months

64,002,695.02 87,592,546.94 107,262,613.79 99,979,357.74 56,289,325.14 56,988,306.59 57,380,752.15

0.00 0.00 0.00 0.00 0.00 0.00 0.00
 Rain Loss Sallaried Nikassi Fuel General Fatigue
0.90% 9.17% 2.52% 49.04% 14.79% 0.94%

Expenditures(%ages)

Ro w 7

11 12
12,475,550.16 11,829,418.90
44,218,277.89 43,952,518.63
0.37% -4.83% -4.83% -4.83%
9.03% 8.37% 8.37% 8.37%

end(monthly)-%

6 7 8 9 10 11 12 13 14 Row 30 Row 31

After months
After months

56,693,839.15 55,781,949.65 0.06 0.53 0.15 0.01 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00
10,839,874.50
25,238,677.65