Vous êtes sur la page 1sur 19

661,029

2,989
3,490
3,740
7,463
9,167
9,947
13,080
12,154
6,350
12,730
9,666
11,048

101,824
559,205

MONTHLY STOCK STATEMENT


Name of Unit

S.#

Description of Goods
PVC (LOCAL)
PPR (IMPORT)
Waste

TOTAL

MASTER PIPE INDUSTRIES (PVT) Ltd.


Opening Balance raw material
Quantity
Value
(kgs)
Rate
(Rs)
-

Purchases
Quantity
(kgs)
66,516
121,199
187,715

Opening Balance
S.#

Description of Goods
PVC (LOCAL)
PPR (IMPORT)
Waste

Quantity
(kgs)
48,138
77,117

Rate
4,968,915
11,015,145

125,255

15,984,060

Purchases
Value
(Rs)

Quantity
(kgs)
54,137

54,137

Opening Balance
S.#

Description of Goods

Quantity
(kgs)

Rate

Purchases
Value
(Rs)

Quantity
(kgs)
-

Value
(Rs)

Quantity
(kgs)
41,663
41,663

PVC (LOCAL)
PPR (IMPORT)
Waste

Opening Balance
S.#

Description of Goods

Quantity
(kgs)

Rate

Purchases

PVC (LOCAL)
PPR (IMPORT)
Waste

Opening Balance
S.#

Description of Goods
PVC (LOCAL)
PPR (IMPORT)

Quantity
(kgs)

Rate

Purchases
Value
(Rs)

Quantity
(kgs)

Waste

Opening Balance
S.#

Description of Goods

Quantity
(kgs)

Rate

Purchases
Value
(Rs)

PVC (LOCAL)
PPR (IMPORT)
Waste

Quantity
(kgs)
42,911
-

Opening Balance
S.#

Description of Goods
PVC (LOCAL)
PPR (IMPORT)
Waste

Quantity
(kgs)

Rate

Purchases
Value
(Rs)

Quantity
(kgs)
-

Purchases

Production

Value
(Rs)
6,865,935
17,311,676

S. Tax
(Rs)
1,510,506
3,808,569

24,177,611

5,319,075

FED

Consumption
16,540
39,674
88,494
56,214
88,494

Purchases
Value
(Rs)
5,492,040

Quantity
(kgs)
16,540
39,674
6,246
62,460

Production
S. Tax
(Rs)
1,208,249

FED
Consumption
54,920

S. Tax
(Rs)
-

FED
-

Purchases
Value
S. Tax
(Rs)
(Rs)
4,473,020
984,064
4,473,020
984,064

FED
44,730
44,730

Quantity
(kgs)
15,750
5,140
1,267

Quantity
(kgs)
18,145
6,990
1,636
26,771

Sales
Value
(Rs)
2,395,140
1,181,310
49,080
3,625,530

Quantity
(kgs)
22,535
1,336
4,203
28,074

Sales
Value
(Rs)
3,042,225
227,120
126,090
3,395,435

Quantity
(kgs)
26,840
2,125

Sales
Value
(Rs)
3,650,240
365,500

Purchases
Value
(Rs)
5,069,322
-

S. Tax
(Rs)
1,115,251
-

FED
126,733
-

145
153
35

Sales
Value
(Rs)
2,079,000
868,660
38,010

Purchases
Value
(Rs)

Rate

Sales
Value
(Rs)
2,398,300
6,070,122
218,610
8,687,032

5,069,322

1,115,251

126,733

1,915
30,880

59,365
4,075,105

Quantity
(kgs)
39,925
3,270
5,652
48,847

Sales
Value
(Rs)
5,469,725
565,710
180,864
6,216,299

Quantity
(kgs)
5,326
1,250
1,577
8,153

Sales
Value
(Rs)
734,988
216,250
48,887
1,000,125

Purchases
Value
(Rs)
5,075,727
-

S. Tax
(Rs)
1,116,660
-

FED
126,893
-

Purchases
Value
(Rs)

S. Tax
(Rs)
-

FED
-

Month

DECEMBER

Sales
S. Tax
(Rs)
407,711
1,031,921
37,164
1,476,796

Month

FED
23,983
60,701
2,186
86,870

6,246

Wastage
Value
(Rs)
FED
-

Quantity
(kgs)

Wastage
Value
(Rs)
FED

Quantity
(kgs)

Wastage
Value
(Rs)
FED

S. Tax
(Rs)

Quantity
(kgs)

Quantity
(kgs)

Wastage
Value
(Rs)
FED

S. Tax
(Rs)

Quantity
(kgs)

Quantity
(kgs)

Wastage
Value
(Rs)
FED

Quantity
(kgs)
1,838
4,408

Month

FED
20,790
8,687
380

Month

FED
23,951
11,813
491
36,255

Month

FED
30,422
2,271
1,261
33,954

CLOSING BALANCE
S. Tax
(Rs)

Quantity
(kgs)

CLOSING BALANCE

CLOSING BALANCE

APRIL

Sales
S. Tax
(Rs)
620,541
62,135

Rate

MARCH

Sales
S. Tax
(Rs)
517,178
38,610
21,435
577,223

Quantity
(kgs)
48,138
77,117
125,255

FEBRUARY

Sales
S. Tax
(Rs)
407,174
200,823
8,344
616,341

S. Tax
(Rs)

JANUARY

Sales
S. Tax
(Rs)
147,672
353,430
6,462

Raw material Closing

FED
91,256
9,138

CLOSING BALANCE
S. Tax
(Rs)

Quantity
(kgs)

10,092
692,768

Month

1,484
101,878

MAY

Sales
S. Tax
(Rs)
929,853
96,171
30,747
1,056,771

Month

FED
136,743
14,143
4,522
155,408

Quantity
(kgs)

Wastage
Value
(Rs)
FED

Quantity
(kgs)

Wastage
Value
(Rs)
FED

S. Tax
(Rs)

Quantity
(kgs)

JUNE

Sales
S. Tax
(Rs)
124,948
36,763
8,311
170,022

CLOSING BALANCE

FED
18,375
5,406
1,222
25,003

CLOSING BALANCE
S. Tax
(Rs)

Quantity
(kgs)

material Closing
Value
(Rs)
4,968,915
11,015,145
15,984,060

OSING BALANCE
Value
(Rs)

OSING BALANCE
Value
(Rs)

OSING BALANCE
Value
(Rs)

OSING BALANCE
Value
(Rs)

Finish Goods closing


Quantity
Value
(kgs)
Rate
(Rs)

OSING BALANCE
Value
(Rs)

OSING BALANCE
Value
(Rs)

MASTAR PLASTIC INDUSTRIES (PVT) LTD


AUDIT FOR THE YEAR ENDED JUNE 30, 2011
WORKING OF RAW MATERIAL

DECEMBER

Opening
Rate

Quantity
PVC (local)
PPR (Import)

Amount
-

Quantity
66,516
121,199

Purchases
Rate
103
143

Amount
6,865,935
17,312,676

Quantity
66,516
121,199

Average
Rate
103
143

Amount
6,865,935
17,312,676

Consumed
Quantity
18,378
44,082

Quantity
48,138
77,117

Closing
Rate

5,492,040
-

102,275
77,117

102
143

10,460,955
11,015,781

22,140
6,372

80,135
70,745

102
143

80,135
70,745

102
143

8,196,418
10,105,572

24,830
11,980

55,305
58,765

102
143

103
143

JANUARY
PVC (local)
PPR (Import)

48,138
77,117

103
143

4,968,915
11,015,781

54,137
-

101

PVC (local)
PPR (Import)

80,135
70,745

102
143

8,196,418
10,105,572

MARCH
PVC (local)
PPR (Import)

55,305
58,765

102
143

5,656,741
8,394,289

41,663
-

107
-

4,473,020
-

96,968
58,765

104
143

10,129,761
8,394,289

37,827
-

59,141
58,765

104
143

APRIL
PVC (local)
PPR (Import)

59,141
58,765

104
143

6,178,164
8,394,289

45,405
-

112
-

5,069,322
-

104,546
58,765

108
143

11,247,486
8,394,289

38,278
4,814

66,268
53,951

108
143

MAY
PVC (local)
PPR (Import)

66,268
53,951

108
143

7,129,382
7,706,633

42,911
-

118
-

5,045,727
-

109,179
53,951

112
143

12,175,109
7,706,633

47,018
3,850

62,161
50,101

112
143

62,161
50,101
112,262

112
143

6,931,891
7,156,679
14,088,571

62,161
50,101
112,262

112
143

6,931,891
7,156,679
14,088,571

30,798
4,680

31,363
45,421
76,784

112
143

FEBURARY

JUNE
PVC (local)
PPR (Import)

Total Purchases

371,831

44,258,720

Closing
Amount
4,968,915
11,015,781
15,984,696

8,196,418
10,105,572
18,301,990

5,656,741
8,394,289
14,051,029
6,178,164
8,394,289
14,572,452
7,129,382
7,706,633
14,836,015
6,931,891
7,156,679
14,088,571
3,497,449
6,488,165
9,985,613

MASTAR PLASTIC INDUSTRIES (PVT) LTD


AUDIT FOR THE YEAR ENDED JUNE 30, 2011
WORKING OF FINISH GOODS

DECEMBER
PPR (Import)
PVC (local)
Waste

Quantity
-

Opening
Rate
-

Amount
-

Quantity
39,674
16,540
6,246
62,460

6,797
23,616
1,267
31,680

Production
Rate
-

Available for sale


Rate
Amount

Quantity
39,674
16,540
6,246
62,460

Sales
Rate
153
145
35

Amount
6,070,122
2,398,300
218,610
8,687,032

Quantity
-

Closing
Rate
-

Amount
-

Quantity
39,674
16,540
6,246
62,460

Amount
-

6,797
23,616
1,267
31,680

5,140
15,750
1,267
22,157

169
132
30

868,660
2,079,000
38,010
2,985,670

1,657
7,866
9,523

158
125
-

261,806
980,666
1,242,472

JANUARY
PPR (Import)
PVC (local)
Waste

FEBURARY
PPR (Import)
PVC (local)
Waste
MARCH
PPR (Import)
PVC (local)
Waste

1,657
7,866
9,523

158
125
-

261,806
980,666
1,242,472

12,779
26,485
1,636
40,900

14,436
34,351
1,636
50,423

6,990
18,145
1,636
26,771

169
132
30

1,181,310
2,395,140
49,080
3,625,530

7,446
16,206
23,652

158
125
-

1,176,468
2,023,765
3,200,233

7,446
16,206

158
125

1,176,468
2,023,765

40,349
1,681
42,030

7,446
56,555
1,681
65,682

1,336
22,535
1,681
25,552

170
135
30

227,120
3,042,225
50,430
3,319,775

6,110
34,020
40,130

158
125
-

965,380
4,257,355
5,222,735

5,135
40,830
1,915
47,880

11,245
74,850
1,915
88,010

2,125
26,840
1,915
30,880

172
136
31

365,500
3,650,240
59,365
4,075,105

9,120
48,010
57,130

159
127
-

1,450,080
6,090,685
7,540,765

4,107
50,152
2,261
56,520

13,227
98,162
2,261
113,650

3,270
39,925
2,261
45,456

173
137
32

565,710
5,469,725
72,352
6,107,787

9,957
58,237
68,194

163
129
-

1,621,209
7,512,573
9,133,782

4,992
32,851
1,577
39,420

14,949
91,088
1,577
107,614

1,250
5,326
1,577
8,153

173
138
31

216,250
734,988
48,887
1,000,125

13,699
85,762
99,461

163
129
-

2,230,485
11,063,298

23,652
APRIL
PPR (Import)
PVC (local)
Waste

6,110
34,020

3,200,233

158
125

40,130
MAY
PPR (Import)
PVC (local)
Waste

9,120
48,010

5,222,735
159
127

57,130
JUNE
PPR (Import)
PVC (local)
Waste

9,957
58,237
68,194

965,380
4,257,355

1,450,080
6,090,685
7,540,765

163
129

1,621,209
7,512,573
9,133,782

13,293,783

155

Client's Name :
Assignment / Period :
Grouping Head :
Detailed Head :

MADINA JUTE MILLS LIMITED


AUDIT FOR THE YEAR ENDED JUNE 30, 2009
ANALYTICAL REVIEW - AT FINAL STAGE
PROFIT AND LOSS ACCOUNT
AMOUNT

HEAD OF ACCOUNT

VERTICAL ANALYSIS

2009
RUPEES

2008
RUPEES

2009
%

901,809,286

650,960,178

100.00

Raw material consumed


582,714,968
Stores & spares consumed
20,671,428
Packing material consumed
7,347,214
Power and fuel expenses
27,748,739
Wages, salaries and benefits
157,288,905
Repair and maintenance
22,679,678
Insurance expenses
1,261,143
Depreciation
6,172,617
Other manufacturing overheads
651,424
826,536,116

392,715,915
22,199,553
5,598,783
19,786,225
109,745,131
19,149,243
882,060
6,708,505
155,760
576,941,175

71.51
2.54
0.90
3.41
19.30
2.78
0.15
0.76
0.08
101.42

10,014,922
(11,730,884)
(1,715,962)

13,047,500
(10,014,922)
3,032,578

1.23
(1.44)
(0.21)

15,461,099
(25,354,804)
(9,893,705)

26,113,276
(15,461,099)
10,652,177

1.90
(3.11)
(1.21)

814,926,449

590,625,930

100

REVENUE

Sales
COST OF REVENUE

WORK IN PROCESS

Opening
Closing
FINISHED GOODS

Opening
Closing

RAW MATERIAL CONSUMED

Opening stock
93,193,007
Purchases including direct
525,581,038
expenses
Available for consumption
618,774,045
Closing stock
(36,059,077)
582,714,968

120,054,924
365,853,998
485,908,922
(93,193,007)
392,715,915

15.99
90.20
106.19
(6.19)
100.00

ADMINISTRATIVE AND DISTRIBUTION


Salaries, wages and benefits
13,048,064
Director's remuneration 2,716,627
and travelling
Electricity and gas
435,979
Printing, stationery and newspaper
360,927
Rent, rates and taxes
190,660
Repair and maintenance 343,569
Fee and subscription
951,187
Vehicle running & maintenance
1,216,332
Travelling & conveyance 609,516
Entertainment
514,242
Legal & professional charges
125,175
Bad and doubtful debts
Audit fee
125,000
Telephone, mobile and postage
545,506
Freight and transport of10,770,657
sales
Other selling expenses 101,200
Late delivery expenses 1,519,620
Depreciation
508,652
Sales tax rejected
23,213
Others
166,775
34,272,901

10,399,473
2,306,613
701,518
254,161
275,310
428,073
655,971
861,606
453,451
368,274
64,500
278,839
100,000
632,556
3,643,685
173,775
1,074,065
595,753
93,752
92,722
23,454,097

38.07
7.93
1.27
1.05
0.56
1.00
2.78
3.55
1.78
1.50
0.37
0.00
0.36
1.59
31.43
0.30
4.43
1.48
0.07
0.49
100.00

8,885,240

0.00

38,178
38,178

5,006
8,890,246

100.00
100.00

OTHER INCOME

Waiver of markup
Others
Profit on PLS A/C

FINANCIAL EXPENSES

Interest / markup on
Short term loans
32,160,443
Lease finance charges 14,893
Provident fund
440,735
Bank charges and commission
693,718
33,309,789

23,317,227
98,576
316,810
603,216
24,335,829

96.55
0.04
1.32
2.08
100.00

Ref #

Prepared By:
Checked By :
Reveived By :

TICAL ANALYSIS
2008
%

HORIZONTAL ANALYSIS
INCREAS
INCREASE /
E/
(DECREASE)
(DECREA
RUPEES
SE)
(%)

100.00

250,849,108

38.54

66.49
3.76
0.95
3.35
18.58
3.24
0.15
1.14
0.03
97.68

189,999,053
(1,528,125)
1,748,431
7,962,514
47,543,774
3,530,435
379,083
(535,888)
495,664
249,594,941

48.38
(6.88)
31.23
40.24
43.32
18.44
42.98
(7.99)
318.22
43.26

2.21
(1.70)
0.51

(3,032,578)
(1,715,962)
(4,748,540)

(23.24)
17.13
(156.58)

4.42
(2.62)
1.80

(10,652,177)
(9,893,705)
(20,545,882)

(40.79)
63.99
(192.88)

100

224,300,519

30.57
93.16
123.73
(23.73)
100.00

(26,861,917)
159,727,040
132,865,123
57,133,930
189,999,053

(306)

(22.37)
43.66
27.34
(61.31)
48.38

44.34
9.83
2.99
1.08
1.17
1.83
2.80
3.67
1.93
1.57
0.28
1.19
0.43
2.70
15.54
0.74
4.58
2.54
0.40
0.40
100.00

2,648,591
410,014
(265,539)
106,766
(84,650)
(84,504)
295,216
354,726
156,065
145,968
60,675
(278,839)
25,000
(87,050)
7,126,972
(72,575)
445,555
(87,101)
(70,539)
74,053
10,818,804

25.47
17.78
(37.85)
42.01
(30.75)
(19.74)
45.00
41.17
34.42
39.64
94.07
(100.00)
25.00
(13.76)
195.60
(41.76)
41.48
(14.62)
(75.24)
79.87
46.13

99.94

(8,885,240)

(100.00)

0.06
100.00

33,172
(8,852,068)

662.64
(99.57)

95.81
0.41
1.30
2.48
100.00

8,843,216
(83,683)
123,925
90,502
8,973,960

37.93
(84.89)
39.12
15.00
36.88

POWER CHEMICAL INDUSTRIES


AUDIT FOR THE YEAR ENDED JUNE 30,2011
DETAIL OF ADVANCES FROM CUSTOMERS

S. NO

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16

PARTY NAME

MUHAMMAD RIAZ FSD


MUHAMMAD RAZA MUSTAFA
ROSE TEX
WASEEM TRADERS KHANEWAL
BROTHER DYING
MULTI RESIN
ALI TEXTILE FACTORY AREA FSD
KAMRAN RIAZ SB RWP
FEDERAL PAINT
MUHAMMAD AKRAM
MALIK KHURSHEED SB
SHEHZAD GUL
ASIM IMTIAZ
SETHI PAINTS
KHALID SB RWP
MUHAMMAD IMRAN FSD

PREPARED BY:
REVIEWED BY:

OUTSTANDING
BALANCE
728,428
390,310
775,000
806,343
426,600
50,000
428,641
1,624,384
2,411,997
501,620
1,928,184
74,999
679,942
3,648,800
786,548
2,935,264

TOTAL

18,197,060

ADD: FROM ASSOCIATED COMPANY


Power Chemicals Industries (PVT) Ltd
Other Advances - Unregistered

44,227,903
32,000,000
94,424,963

OUTSTANDING SUBSEQUENT
SINCE
POSITION

POWER CHEMICAL INDUSTRIES


AUDIT FOR THE YEAR ENDED JUNE 30,2011
DETAIL OF TRADE DEBTORS

S. NO

PARTY NAME

1
2
3
4
5
6
9
10
11
12

ICI PAKISTAN LIMITED


ASHABI TEXTILE MILLS PVT LIMITED
IBRAHIM TEXTILES
KHAWAJA ARSHAD MEHMOOD
KHAWAJA ATIF RIAZ
SAEED TRADERS SARGODHA
ARIF MEHMOOD MALIK TEXTILE IND
M/S NIPPON PAINT PAKISTAN PVT LTD
M/S KANSAI PAINT PVT LTD
MUJAHID TEXTILE IND PVT LTD
TOTAL

PREPARED BY:
REVIEWED BY:

OUTSTANDING
AMOUNT
1,210,294
1,215,000
42,800
128,675
192,986
313,674
3,024,200
3,023,220
2,306,636
1,639,807
13,097,292

OUTSTANDING
SINCE

SUBSEQUENT
POSITION

3,024,200
#REF!
#REF!

13,097,292
13,097,292
-

Centres d'intérêt liés