DETAILED TRADING AND P/L ACCO

2016-17 2017-18 2018-19 2019-20 2020-21

Revenue (A) 100,000.00 360,000.00 432,000.00 518,400.00 622,080.00

revenue at the starting - 41,000.00 500.00 (35,900.00) (76,340.00)

Revenue at the end of year 41,000.00 500.00 (35,900.00) (76,340.00) (130,688.00)
Changes in Revenue collection ( 41,000.00 (40,500.00) (36,400.00) (40,440.00) (54,348.00)

Total (C = A + B) 141,000.00 319,500.00 395,600.00 477,960.00 567,732.00

Purchases of Raw Material 80,000.00 120,000.00 160,000.00 200,000.00 240,000.00

Purchases of Consumables 5,000.00 7,500.00 10,000.00 12,500.00 15,000.00
Direct Expenditure :-
Salary 16,000.00 48,000.00 52,800.00 58,100.00 63,900.00

Total Direct Cost (D) 101,000.00 175,500.00 222,800.00 270,600.00 318,900.00

Gross Profit (E) 40,000.00 144,000.00 172,800.00 207,360.00 248,832.00

Expenditures
Business Promotion Expenses 15,000.00 12,000.00 - - -
Showroom Rent 24,000.00 72,000.00 79,200.00 87,120.00 95,830.00
Commission

Trasportation Expenses 2,000.00 6,000.00 7,000.00 8,000.00 9,000.00

Refreshment Expenses 1,000.00 2,500.00 3,000.00 3,500.00 4,000.00
Electricity Bill 5,000.00 15,000.00 16,500.00 18,150.00 19,970.00
Total Indirect Expenses (F) 47,000.00 107,500.00 105,700.00 116,770.00 128,800.00

Profit / Loss before Dep. (E-F) (7,000.00) 36,500.00 67,100.00 90,590.00 120,032.00
AND P/L ACCOUNT
2021-22 2022-23
746,496.00 895,795.20 Cost of Project
Own Contribution 800000
(130,688.00) (210,785.60)
(210,785.60) (330,962.72) Website 40000
(80,097.60) (120,177.12) purchases 80000
Furniture & Fittings 150000
666,398.40 775,618.08 Tools and machinery 120000
Air Conditioner 1.5 ton @ 2 35000
280,000.00 320,000.00 Computer with Printer 30000
17,500.00 20,000.00 Total Capital Expenditures 455000

70,300.00 77,300.00 Working Capital 345000

Revenue Expenditures
367,800.00 417,300.00
Showroom Rent 140000
298,598.40 358,318.08 Salary 100000
Commission 5000
working capital margin 92000
- - Trasportation Expenses 2,000.00
105,410.00 115,950.00 Refreshment Expenses 1000
Electricity Bill 5000

10,000.00 11,000.00 Total revenue Expenditures 345000

4,500.00 5,000.00
21,970.00 24,170.00
141,880.00 156,120.00

156,718.40 202,198.08
 TRADING ACCOUNT OF CRAFT UP-25 2016-2017

PARTICULARS AMOUNT PARTICULARS

TO PURCHASES 200000 BY SALES (ESTIMATED)

LESS: CHARITY 10000 190000 BY CLOSING STOCK (ESTIMATED)

TO WAGES 40000

TO MISCELENEOUS EXPENSES 10000

TO TRANSPORTATION EXPENSES 24000

TO GROSS PROFIT 816000

1080000

PROFIT AND LOSS ACCOUNT OF CRAFT UP-25 2016-2017

PARTICULARS AMOUNT PARTICULARS

TO RENT OF GODOWN 120000 BY GROSS PROFIT B/D

TO SALARY OF TRAINER 30000

TO WORKSHOP EXPENSES 36000

TO OVER HEAD EXPENSES 30000

TO LICENSING EXPENSES 40000

TO NET PROFIT BEFORE TAX 540000

796000

NET PROFIT BEFORE TAXES 540000

LESS: TAXES 60000

NET PROFIT AFTER TAXES 480000 480000

TRADING ACCOUNT OF CRAFT UP-25 2017-2018

TO PURCHASES 250000 BY SALES (ESTIMATED)

LESS: CHARITY 10000 240000 BY CLOSING STOCK (ESTIMATED)

TO WAGES 60000

TO MISCELENEOUS EXPENSES 15000

TO TRANSPORTATION EXPENSES 30000

TO GROSS PROFIT 1255000

1600000

PROFIT AND LOSS ACCOUNT OF CRAFT UP-25 2017-2018

PARTICULARS AMOUNT PARTICULARS

TO RENT OF GODOWN 120000 BY GROSS PROFIT B/D

TO SALARY OF TRAINER 30000

TO WORKSHOP EXPENSES 36000

TO OVER HEAD EXPENSES 30000

TO NET PROFIT BEFORE TAXES 1039000

1255000

NET PROFIT BEFORE TAXES 1039000

LESS: TAXES 130000

NET PROFIT AFTER TAXES 969000 969000

TRADING ACCOUNT OF CRAFT UP-25 2018-2019

TO PURCHASES 510000 BY SALES (ESTIMATED)

LESS: CHARITY 10000 500000 BY CLOSING STOCK (ESTIMATED)

TO WAGES 60000

TO MISCELENEOUS EXPENSES 15000

TO TRANSPORTATION EXPENSES 30000

TO GROSS PROFIT 1315000

 1920000

PROFIT AND LOSS ACCOUNT OF CRAFT UP-25 2018-2019

PARTICULARS AMOUNT PARTICULARS

TO RENT OF GODOWN 150000 BY GROSS PROFIT B/D

TO SALARY OF TRAINER 30000

TO WORKSHOP EXPENSES 60000

TO OVER HEAD EXPENSES 50000

TO NET PROFIT BEFORE TAXES 1025000

1315000

NET PROFIT BEFORE TAXES 1025000

LESS: TAXES 130000

NET PROFIT AFTER TAXES 995000 995000

TRADING ACCOUNT OF CRAFT UP-25 2019-2020

TO PURCHASES 625000 BY SALES (ESTIMATED)

LESS: CHARITY 10000 615000 BY CLOSING STOCK (ESTIMATED)

TO WAGES 60000

TO MISCELENEOUS EXPENSES 15000

TO TRANSPORTATION EXPENSES 30000

TO GROSS PROFIT 1330000

2050000

PROFIT AND LOSS ACCOUNT OF CRAFT UP-25 2019-2020

TO RENT OF GODOWN 150000 BY GROSS PROFIT B/D

TO SALARY OF TRAINER 30000

TO WORKSHOP EXPENSES 60000

TO OVER HEAD EXPENSES 50000

TO NET PROFIT BEFORE TAXES 1010000

1315000

NET PROFIT BEFORE TAXES 1010000

LESS: TAXES 130000

NET PROFIT AFTER TAXES 880000 880000

TRADING ACCOUNT OF CRAFT UP-25 2020-2021
2016-2017

AMOUNT

1000000

80000

1080000

25 2016-2017

AMOUNT

816000
 796000

017-2018

1500000

100000

1600000

2017-2018

AMOUNT
 1255000

1255000

18-2019

1800000

120000
 1920000 TRADING ACCOUNT OF CRAFT UP-25
2018-2019

AMOUNT

1315000

1315000

19-2020

1900000

150000
 2050000

2019-2020

1330000

1315000
020-2021
OF CRAFT UP-25 2019-2020