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1

Choco Not For


Expenses Basis
Jammu Costing

2
3 Excise Code
4 Opening Stock
5 Production Qty
6 (Reprocessed)
7 Sales Qty
8 Closing Qty
9
10 : Ratio ;
11 Production Ratio
12 Sales Value Ratio
13 Raw Material Ratio
14
15 : Expenses :
16 Cost of materials consumed
17 Raw Material Consumed 70861595
18 Less : Inter Division -61670631
19 Purchase for Resales 0
20 Packing Material Consumed 6819557
21
22
23
24 Changes in Inventories
25 Opening Stock
26 Finished Goods 55337520
27 Work in Process 7210615
28
29 Closing Stock
30 Finished Goods -19145520
31 Work in Process -9401700
32
33 Employee Benefits Expense
34 (a) Salaries and incentives 16685904
35 (b) Contributions to -
36 (i) Provident fund 509060
37 Admin Charges 50909
38 EDLI 42441
39 (c) Gratuity 0
40 (d) Social security and other benefit plans for oversea 0
41 (e) expense on Employee Stock Option Scheme (ESOP) a 0
42 (f) Staff welfare expenses 1299047
43
44 Finance costs
45 Interest expense 7068
46 Other borrowing costs 444
47 Applicable net gain/loss on foreign currency transactio 0 NFC 0
48
49 Depreciation & Amortisation Expenses
50 Depreciation 18949342
51 Amortisation on Leasehold Land 0
52
53 Other expenses
54 Freight & Forwarding 1248058
55 Custom & Excise Duty 31087920 NFC 31087920
56 Power & Fuel 6457599
57 Overheads- Interest Payable 0
58 Rent, Rates & taxes 1356271
59 Repairs & Maintenance to Building 173088
60 Repairs & Maintenance to Machinery 665831
61 Insurance 115024
62 Brokerage & Commission 31250
63 Loss on Sale of Assets 0
64 Miscellaneous Expenses 2990390
65 Common Expenses allocated from Head Office
66 Payments to the auditor 50000
67
68
69 TOTAL 131731082 31087920
70
71 Sales
72 Revenue from Operations 175774342
73 Less : Inter Division 61670631
74 Net Sales 114103711
75
76 Other Income
77 Interest Income (in case of a company other than a fi 0 NFC 0
78 Gain on Foreign Exchange Fluctuation 0 NFC 0
79 Other income (net of expenses directly attributable to 1085865 NFC 1085865
80
81 TOTAL 115189576 1085865
Net loss/profit -16541506 -30002055
AS PER PL -16541506
0
1 1

Raw Direct Direct


choco products choco products Allocation Materials Utilities Employes Expense
Consumed Cost s

1761791 1761791
876977 876977
700584 700584
472063 472063
1466121 1466121
0 0

0
0
9190964 9190964 RMC 9190964
0 0 RMC 0
6819557 6819557 PPC
0 0
0 0
0 0
0 0
0 0 0
55337520 55337520 FG
7210615 7210615 WIP
0 0
0 0 0
-19145520 -19145520 FG
-9401700 -9401700 WIP
0 0
0 0 0
16685904 16685904 DEC 16685904
0 0 0
509060 509060 DEC 509060
50909 50909 aoh
42441 42441 dec 42441
0 0 DEC 0
0 0 0
0 0 0
1299047 1299047 DEC 1299047
0 0
0 0 0
7068 7068 FIN
444 444 FIN
0 0 0
0 0
0 0 0
18949342 18949342 DEPRE
0 0 DEPRE
0 0
0 0 0
1248058 1248058 SDOH
0 0 SDOH
6457599 6457599 UTILITY 6457599
0 0 AOH
1356271 1356271 FACT OH
173088 173088 R&M
665831 665831 R&M
115024 115024 AOH
31250 31250 SDOH
0 0 NFC
2990390 2990390 AOH
0 0
50000 50000 AOH
0 0
0 0
100643162 100643162 9190964 6457599 18536452 0

175774342

114103711 114103711
0 0
0 0 0
0 0 NFC
0 0 NFC
0 0 NFC
0 0
114103711 114103711 0 0 0 0
13460549 13460549
Research Increase/
Consum Repairs Quality & Add/Less: Primary Decrease
able & Control Develop Depreciation Work -in- Packing in Stock
FOH
Stores & Mainten Expense ment progress of
Spares ance s Expense Adjustments Cost Finished
s Goods

6819557

55337520
7210615

-19145520
-9401700
18949342
0

1356271
173088
665831

0 838919 0 0 18949342 1356271 -2191085 6819557 36192000

0 0 0 0 0 0 0 0 0
Interest
Secondary & Net Sales
AOH Packing SDOH Financin Realisation
Cost g
charges

50909
7068
444

1248058
0

115024
31250

2990390

50000

3206323 0 1279308 7512 0

114103711

0 0 0 0 114103711
Statement showing Cost of Production & Sales
I Quantitative Information

S.N. Particulars 2017-18


1 Opening Stock 1761791
2 Quantity Produced 876977
3 Quantity Purchase 0
4 Quantity captively consumed 0
5 Quantity Sold 472063
6 Closing Stock 1466121

II Cost Information

S.N. Particulars Amount (Rs.)


Cost Per Unit ( Rs. )
2017-18 2017-18
1 Materials Consumed 9190964 10.48
2 Process Materials / Chemicals 0 0.00
3 Utilities 6457599 7.36
4 Direct Employees Cost 18536452 21.14
5 Direct Expenses 0 0.00
6 Consumable Stores & Spares 0 0.00
7 Repairs & Maintenance 838919 0.96
8 Quality Control Expenses 0 0.00
9 Research & Development Expenses 0 0.00
10 Technical know-how fee / Royalty, if any 0 0.00
11 Depreciation / Amortization 18949342 21.61
12 Other Production Overheads 1356271 1.55
13 Cost of industry specific operating expenses ( specify details as per para 2B)
13 Total of inputs and conversion cost 55329547 63
14 Cost of increase/decrease in work-in-progress -2191085 -2.50
15 Credits for recoveries (sale of scrap) 0.00
16 Cost of primary packing 6819557 7.78
17 Cost of production or operations 59958019 68
18 Cost of finished goods purchased -68.37
19 Total cost of production and purchases 59958019
20 Cost of increase/decrease in finished goods 36192000
21 Cost of self or captive consumption 0.00
22 Cost of other adjustments 0.00
23 Cost of production or operations of goods 96150019 203.68
24 Cost of administrative overheads 3206323 6.79
25 Cost of secondary packing 0
26 Cost of selling and distribution overheads 1279308 2.71
27 Cost of sales before interest 100635650 213.18
28 Cost of interest and financing charges 7512
29 Cost of sales of product 100643162
30 Net sales realization 114103711
31 Amount of margin as per cost accounts 13460549 28.51
0

For M/s. N. Ritesh & Associates


Cost Accountants

ACMA Ritesh Talati


Cost Accountant
M/26963
OPERATING RATIO ANALYSIS (for each product group separately)

Sr.no Particulars Units 2013-14 2012-13


Ratio of Operating Expenses to Cost of Sales
1 Materials (incl. Process Materials) Cost % -50.45% Err:508
2 Utilities Cost % 6.42% Err:509
3 Direct Employees Cost % 18.42% Err:509
4 Direct Expenses % 0.00% Err:509
5 Consumable Stores & Spares % 0.00% Err:509
6 Repairs & Maintenance Cost % 0.83% Err:509
7 Depreciation / Amortization Cost % 18.83% Err:509
8 Packing Cost % 102.32% Err:508
9 Other Expanses % 0.00% Err:508
10 Stock Adjustments % -2.18% Err:508
11 Production Overheads % 1.35% Err:509
12 Administrative Overheads % 0.00% Err:509
13 Sellings & Distribution Overheads % 3.19% Err:509
14 Interest & Financing Charges % 1.27% Err:509
15 Total % 100.00% Err:508
PROFIT RECONCILIATION (For Company As a Whole)

Sr.No Particulars 2017-18


1 Profit or Loss as per Cost Accounting Records
(a) For the audited product groups 13460549.00
(b) For the un-audited product groups

2 Add: Incomes not considered in Cost Accounts :


Interest Income (in case of a company other than a finance company) 0
Gain on Foreign Exchange Fluctuation 0
Other income (net of expenses directly attributable to such income) 1085865

TOTAL 1085865
3 Less: Expenses not considered in Cost Accounts :
Custom & Excise Duty 31087920

TOTAL 31087920
4 Add: Overvaluation of Closing Stocks in Financial Accounts
5 Add: Undervaluation of Opening Stock in Financial Accounts
6 Less: Undervaluation of Closing Stock in Financial Accounts
7 Less: Overvaluation of Opening Stocks in Financial Accounts
8 Adjustments For Others, if any (specify)
9 Profit or Loss as per Financial Accounts -16541506
Para 8 : Value Addition

Particulars Amt as per P & L


Revenue :
Gross Revenue 175774342
Less : Excise
Net Revenue 175774342
Other Income 1085865
Total Income 176860207
Expenses
Cost of materials consumed 77681152
Process Material / Packing Material
Purchases of Stock in Trade
Changes in Inventory 34000915
Employee Benefits Expense 18587361
Finance Costs 7512
Depreciation & Amortisation expense 18949342
Other Expenses 44175431
Total Expenses 193401713

Profit Before Tax -16541506


(1) Current tax 0
(2) Deferred tax 0
(3) Short/Excess Provision of I. Tax of earlier years 0
Profit After Tax -16541506
Other Expenses : Amt
Utility
Power 6457599
Fuel
Water

Stores & spare Consumption 0


Not For Costing 31087920
Other 6629912
Total 44175431

NFC : Amt
31087920

Total 31087920
For Value addition For Costing For NFC

175774342
0

1085865
0 175774342 1085865 0

77681152
0
0
34000915
18587361
7512
18949342
13087511 31087920
0 162313793 31087920 0

13087511
Value addition and distribution of earnings (company as whole)
Sr Particulars 2017-18
A Earnings available for distribution
1 Gross revenue from operations of company 175774342
2 Excise and other duties of company 0
3 Net revenue from operations of company for value addition 175774342

4 Export incentives of company 0


5 Adjustments in work-in-progress and finished stocks of company
34000915
6 Cost of bought out inputs of company
(a) Cost of materials consumed of company 77681152
(b) Cost of process materials or chemicals of company 0
(c) Cost of stores and spares consumed of company 0
(d) Cost of utilities of company 6457599
(e) Cost of other bought out inputs of company 6629912
Total cost of bought out inputs of company 90768663
7 Value added of company 119006594
8 Other incomes of company 1085865 68001830
9 Earnings available for distribution 120092459

B Distribution of earnings
1 To employees as salaries, wages, retirement benefits and others 18587361
2 To shareholders as dividend 0
3 Funds retained by company(depreciation+PAT) 2407836
4 To government as taxes 0
5 Other distribution of earnings ( NFC+ Finance Exp) 31095432
6 Total distribution of earnings 52090629
7 Notes to value addition and distribution of earnings [text block]
Financial position and ratio analysis
INR
Snos. Particulars 2017-18

A Financial position and ratio analysis


1 Share capital 190238788
2 Reserves and surplus -7849368
3 Long-term borrowings

4 Fixed assets
(a) Gross assets 0
(b) Net assets 133135520

5 Current assets
(i) Current assets 66292315
(ii) Current liabilities 17038415
(iii) Net current assets 49253900
6 Capital employed 226881827
7 Net worth 182389420

B Financial performance of the company


1 Value added of company 119006594
2 Net revenue from operations of company 175774342
3 Profit before tax -16541506

C Profitability ratios of the company


1 Profit before tax to capital employed (%) -7.29%
2 Profit before tax to net worth (%) -9.07%
3 Profit before tax to net revenue from operations of company (%) -9.41%
4 Profit before tax to value added of company (%) -13.90%

D Other financial ratios of the company


1 Debt equity ratio 0.00
2 Current assets to current liabilities 3.89
3 Value added to net revenue from operations of company (%) 67.70%

B Working capital ratios of the company


1 Raw materials stock to consumption of company (in months) #DIV/0!
2 Stores and spares stock to consumption of company (in months) #DIV/0!
3 Finished goods stock to cost of sales of company (in months) #DIV/0!
4 Notes to financial position and ratio analysis [text block]

1: Raw materials stock to consumption of company (in months)


Rm Stock 2016-17
Opening
Closing
Average 0
Consumption

2: Finished goods stock to cost of sales of company (in months)

FG Stock 2016-17
Opening
Closing
Average 0
Cost of Sale

3.Stores and spares stock to consumption of company (in months)

STORES N SPARES CONSUMPTION 2016-17


Opening
Closing
Average 0
STORES N SPARES CONSUMPTION 0
2017-18 2016-17
NET FIXED ASSETS 142574590 76006830
NON CURRENT INVESTMENT 0 0
CURRENT ASSETS 98902815 65756657
CURRENT LIABLITY 14595578 6076371
NET CAPITAL EMPLOYED 226881827 135687117

2017-18 2016-17 2015-16


TANGIBLE 133135520 152013660
Intangible 0 0 0
Intengible Assets under Developme 0 0
NET FIXED ASSETS 133135520 152013660
AVG 142574590 76006830

2017-18 2016-17 2015-16


Trade receivables 31761455 34188480
Cash and bank balances 707663 1685044
inventories 30185194 74760605
other current assets 1173952 20503957
Short-term loans and advances 2464051 375228
current investment 0 0 0
CURRENT ASSETS 66292315 131513314
AVG 98902815 65756657

2017-18 2016-17 2015-16


Trade payables 9989687 6522499
Other current liabilities 7048728 5630242
Short-term provisions 0 0
short term borrowings 0 0 0
CURRENT LIABILITY 17038415 12152741
AVG 14595578 6076371

2017-18 2016-17
NON CURRENT INVESTMENT 0 0
NON CURRENT INVESTMENT 0 0
AVG 0 0

NET WORTH 2017-18 2016-17


(+) Share capital 190238788 261596230
(+) Reserves and surplus -7849368 9778003
(-) Accumulated losses 0 0
(-) Revaluation Reserves 0 0
Net Worth 182389420 271374233

2017-18 2016-17
GROSS FIXED ASSETS(include Tangible, Intangible, Intangible Assets under Development)
CLOSING
Get details from ER-1
EXCISE
As per ER 1
Assessable Value

Month Domestic Export bond(Duty frExport rebate excise export


April 680905910
May 424892110
June 506727735
July 434862581
August 835210663
September 18484603
October 10608875
November 4594070
December 16653575
January 9322884
February 7400155
March 7829820
Total 2957492981 0 0 0

Assessable value EXCISE DUTY CESS


OTHER CLEARANCE #DIV/0!

Get details from Vat-cst Return


VAT/CST APR-JUN JUL-SEP OCT-DEC JAN-MAR
VAT payable
Tax credit
0 0 0 0
Less CST payable
Refund 0 0 0 0

Get details from ST-3

SERVICE TAX Assessable Value Service tax Cess Paid by cash


APR-JUN
JUL-SEP
OCT-DEC 0
JAN-MAR 0
0 0 0 0

Get the details from RG 23-C & RG 23-D


(INPUT CREDIT UTILISE) (CAPITAL GOODS CREDIT UTILI
MONTH WISE DUTY CESS TOTAL DUTY
APRIL 2259018
MAY 1051935
JUNE 2553041
JULY 1704994
AUG 394713
SEP 216181
OCT 22975
NOV 31693
DEC 160813
JAN 119779
FEB 18483
MARCH 172810
TOTAL 8706435 0 0 0
As per ER 1 Working

excise
Excise domestic Duty rev. Cess export Cess domestic Duty rev. export Excise domestic
85113286 0 85113286
53111540 0 0 53111540
63340991 0 63340991
54357852 0 54357852
104401380 0 104401380
2310575 0 2310575
1326109 0 1326109
574259 0 574259
2081697 0 2081697
1165361 0 1165361
925020 0 925020
978728 0 978728
369686798 0 0 0 0 0 369686798
369686798 0

TOTAL
0
0
0
0
0

input service input service other credit service tax


Paid by cash credit taken credit utilised taken service tax calcuated
0 0
0 0
0
0
0 0

(CAPITAL GOODS CREDIT UTILISE) (INPUT SERVICE TAX CREDIT UTILISE) Other credits utilised
CESS TOTAL DUTY CESS TOTAL DUTY CESS

0 0 0 0 0 0 0
Working Dif

Cess export Cess domestic Excise Cess


0 0 0 13%
0 0 0 13%
0 0 0 13%
0 0 0 13%
0 0 0 13%
0 0 0 12%
0 0 0 13%
0 0 0 13%
0 0 0 13%
0 0 0 13%
0 0 0 13%
0 0 0 13%
0 0 0 0 13%

diff
0
0

credits utilised
TOTAL

0
Reconciliation Of Indirect Taxes

Particulars Assesable Value Excise duty Service tax


Total clearances of company
Excise duty payable for domestic clearances 2957492981 369686798
Excise duty payable for export clearances 0 0
Excise duty payable on stock transfers 0 0
Excise duty payable on other clearances 0 0
Total excise duty payable by company 2957492981 369686798
Service tax payable by company 0 0
Value added tax and central sales tax payable by company
Other state taxes payable by company
Total duties taxes payable by company 2957492981 369686798 0
Duties taxes paid by company [abstract]
Cenvat utilised [abstract]
Input credits utilised 8706435
Capital goods credits utilised 0
Input services credits utilised 0
Other credits utilised 0
Total credits utilised by company 8706435 0
Indirect taxes paid through PLA or cash 360980363
Duties taxes paid by company 369686798 0
Duties taxes recovered by company
Difference between duties taxes paid and recovered 369686798 0
Interest penalty fines paid by company
Notes to reconciliation of indirect taxes [text block]
0 0
INR
Cess and others Value added tax

0
0
0
0
0
0
0

0 0

0
0
0
0 0
0 0
0
0 0

0 0
0

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