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ONE PIECE GADJET SHOP

DHARAN, SUNSARI
Income Statement
for the Fiscal year 2073/074

Particulars 2073-074 2072-073


Sales Revenue 21,025,140.00 19,096,150.00
Less : Cost of Goods Sold
Opening stock 4,732,190.00 4,421,230.00
Add : Purchase 17,885,287.00 16,384,112.00
Add :Direct Expenses 148,320.00 126,940.00
Less : Closing Stock 5,036,110.00 4,732,190.00
Total Cost of Goods Sold 17,729,687.00 16,200,092.00
Gross Profit 3,295,453.00 2,896,058.00
Add : Other Income - -
Total Income 3,295,453.00 2,896,058.00
Less : Administrative/Selling Exp. 666,985.00 632,150.00
Operating Profit 2,628,468.00 2,263,908.00
Less : Depreciation 25,500.00 30,000.00
Earning Before Interest & Tax 2,602,968.00 2,233,908.00
Less : Interest 291,693.70 -
Earning Before Tax 2,311,274.30 2,233,908.00
Less : Provision for Tax 467,818.58 473,477.00
Earning After Tax 1,843,455.72 1,760,431.00
Profit upto previous year 3,812,371.00 2,931,940.00
Net Profit 5,655,826.72 4,692,371.00
Less : Drawing Addition 920,000.00 880,000.00
Cumulative profit transferred to Balance Sheet 4,735,826.72 3,812,371.00

Proprietor Reg. Auditor


DHARAN JEWLLERY
Dharan, Sunsari
Income Statement
for the two Projected year

Particulars 2073/2074 2074/2075


Sales Revenue 36,000,000.00 38,000,000.00
Less : Cost of Goods Sold
Opening stock 5,036,110.00 8,850,000.00
Add : Purchase 33,163,060.00 34,774,000.00
Add :Direct Expenses 530,000.00 575,000.00
Less : Closing Stock 8,850,000.00 9,045,000.00
Total Cost of Goods Sold 29,879,170.00 35,154,000.00
Gross Profit 6,120,830.00 2,846,000.00
Add : Other Income 1,046,000.00 1,132,000.00
Total Income 7,166,830.00 3,978,000.00
Less : Administrative/Selling Exp. 695,000.00 730,000.00
Operating Profit 6,471,830.00 3,248,000.00
Less : Depreciation 35,156.25 26,367.19
Earning Before Interest & Tax 6,436,673.75 3,221,632.81
Less : Interest 660,000.00 660,000.00
Earning Before Tax 5,776,673.75 2,561,632.81
Less : Provision for Tax 460,210.94 524,071.48
Earning After Tax 5,316,462.81 2,037,561.33
Profit upto previous year 4,735,826.72 6,127,289.53
Net Profit 10,052,289.53 8,164,850.86
Less : Drawing Addition 3,925,000.00 2,000,000.00
Cumulative profit transferred to Balance Sheet 6,127,289.53 6,164,850.86

Proprietor
ONE PIECE GADJET SHOP
DHARAN, SUNSARI
Balance Sheet
as on Ashad End 2074

2073-2074 2072-2073
1. Capital & Reserve Fund :
Capital Fund 1,000,000.00 1,000,000.00
Proprietor's Fund - 2,000,000.00
Reserve Fund & Surplus 4,735,826.72 3,812,371.00
2. Loan & Borrowings :
Overdraft & Short term Debt. 2,491,463.64 -
Term Loan - -
Unsecured Loan from Proprieor - -
Grand Total 8,227,290.36 6,812,371.00
1. Fixed Assets : 144,500.00 170,000.00
2. Current Assets :
Closing Stock 5,036,110.00 4,732,190.00
Advance, Deposite & Prepaid Exp. 500,000.00 40,000.00
Other Current Assets - -
Sundry Debtors 2,771,558.00 2,360,108.00
Cash & Bank Balance 367,190.94 94,230.00
3. Current Liabilities :
Sundry Creditors 124,250.00 110,680.00
Provision For Tax 467,818.58 473,477.00
Other Current Liabilities - -
Grand Total 8,227,290.36 6,812,371.00
- -

Proprietor Reg. Auditor


DHARAN JEWLLERY
Dharan, Sunsari
Balance Sheet
for the two projected year

2073/074 2074/075
1. Capital & Reserve Fund :
Capital Fund 4,000,000.00 4,000,000.00
Proprietor's Fund - -
Reserve Fund & Surplus 6,127,289.53 6,164,850.86
2. Loan & Borrowings : -
Secured Loan 6,000,000.00 6,000,000.00
Grand Total 16,127,289.53 16,164,850.86
1. Fixed Assets : 105,468.75 79,101.56
2. Current Assets : -
Closing Stock 8,850,000.00 9,045,000.00
Advance, Deposite & Prepaid Exp. 500,000.00 550,000.00
Sundry Debtors 2,822,589.00 2,727,318.00
Cash & Bank Balance 247,190.50 285,440.56
3. Current Liabilities : -
Sundry Creditors 330,220.00 390,410.00
Provision For Tax 460,210.94 524,071.48
Other Current Liabilities - -
Grand Total 11,734,817.31 11,772,378.64
4,392,472.22 4,392,472.22

Propritor
BRS ENTERPRISES
Koshi Haraicha Birat Chowk, Morang
Income Statement
for the three Projected year

Particulars 2073/074 2074/075 2075/076


Sales Revenue 6,500,000.00 7,300,000.00 8,200,000.00
Less : Cost of Goods Sold
Opening stock 5,036,110.00 2,264,130.00 2,521,920.00
Add : Purchase 6,338,920.00 6,871,540.00 7,756,205.00
Add :Direct Expenses 142,540.00 167,950.00 195,630.00
Less : Closing Stock 2,264,130.00 2,521,920.00 2,864,205.00
Total Cost of Goods Sold 9,253,440.00 6,781,700.00 7,609,550.00
Gross Profit (2,753,440.00) 518,300.00 590,450.00
Add : Other Income - - -
Total Income (2,753,440.00) 518,300.00 590,450.00
Less : Administrative/Selling Exp. 65,410.00 96,250.00 115,265.00
Operating Profit (2,818,850.00) 422,050.00 475,185.00
Less : Depreciation 14,062.50 10,546.88 7,910.16
Earning Before Interest & Tax (2,832,912.50) 411,503.12 467,274.84
Less : Interest 105,000.00 120,000.00 120,000.00
Earning Before Tax (2,937,912.50) 291,503.12 347,274.84
Less : Provision for Tax - - -
Earning After Tax (2,937,912.50) 291,503.12 347,274.84
Profit upto Previous year 4,735,826.72 1,797,914.22 2,089,417.34
Total Profit 1,797,914.22 2,089,417.34 2,436,692.18
Less Drawing - - -
Cumulative profit tfd to Balance Sheet 1,797,914.22 2,089,417.34 2,436,692.18

Propritor
BRS ENTERPRISES
Koshi Haraicha Birat Chowk, Morang
Balance Sheet
for the three projected year

2073/074 2074/075 2075/076


1. Capital & Reserve Fund :
Capital Fund 2,000,000.00 2,000,000.00 2,000,000.00
Reserve Fund & Surplus 1,797,914.22 2,089,417.34 2,436,692.18
Propritor's Fund - - -
2. Loan & Borrowings :
Over Draft Loan 1,000,000.00 1,000,000.00 1,000,000.00
Demand Loan - - -
Current Portion of Long term Debt. - - -
Grand Total 4,797,914.22 5,089,417.34 5,436,692.18
1. Fixed Assets : 42,187.50 31,640.62 23,740.46
2. Current Assets :
Closing Stock 2,264,130.00 2,521,920.00 2,864,205.00
Advance, Deposite & Prepaid Exp. 300,000.00 350,000.00 400,000.00
Sundry Debtors 1,598,198.00 1,618,428.00 1,606,938.00
Other Current Assets - - -
Cash & Bank Balance 194,120.70 216,150.70 244,530.70
3. Current Liabilities :
Sundry Creditors 205,000.00 240,000.00 280,000.00
Provision For Tax - - -
Other Current Liabilities 325,000.00 338,000.00 352,000.00
Grand Total 3,868,636.20 4,160,139.32 4,507,414.16
929,278.02 929,278.02 929,278.02

Propritor
ONE PIECE GADJET SHOP
DHARAN, SUNSARI
Cash flow Statment for the
Fiscal Year 2073/074

Particular Annex Amount


A Operating Cash Flow
Net Profit this Year 1,843,455.72
Depriciation 25,500.00
1,868,955.72
Increase in Closing Stock (303920)
Increase in Advance, Deposit (460000)
Increase in Sundry Debtors (411,450)
Increase in other Cureent Assets -
Increase in Sundry Creditors 13570.00
Decrease in Provision For Tax (5658.42)
Inecrease in Other current Liabilities 0.00 (1167458)
701497.30
B Investment Cash Flow
Sale of Fixed Assets 0
Purchase of Fixed Assets 0 0
Total Investment Cash Flow 0
C Financial Cash Flow
Increase in Capital 0
Increase in Secured Loan 2,491,463.64
Decrease in Propritor's Fund (2000000)
Withdrawal of Profit (920000) (428,536.36)
Total Financing Cash Flow (428,536.36)
Cash equivalent 272,960.94
Cash and Bank Previous Year 94,230.00
Cash and Bank This Year 367,190.94

Proprietor Reg. Auditor


SIDDHI BHOLE BABA AUTO PARTS
DHARAN, SUNSARI
Cash flow Statment for the
Projected Year 2075/076

Particular Annex Amount


A Operating Cash Flow
Net Profit this Year 1,390,731.25
Depriciation 76,500.00
1,467,231.25
Increase in Closing Stock (149190)
Increase in Advance, Deposit (50000)
increase in Sundry Debtors (312,970.00)
Increase in Sundry Creditors 6480.00
Increase in Provision For Tax 61618.75
Inecrease in Other current Liabilities 0.00
Increase in Secured Loan 0.00
Decrease in Propritor's Fund 0.00
Drawing Addition (1000000.00) (1444061.25)
23170.00
B Investment Cash Flow
Sale of Fixed Assets 0
Purchase of Fixed Assets 0 0
Total Investment Cash Flow 0
C Financial Cash Flow
Increase in Capital 0 -
Total Financing Cash Flow -
Cash equivalent 23,170.00
Cash and Bank Previous Year 468,940.75
Cash and Bank This Year 492,110.75
Proprietor
ONE PIECE GADJET SHOP
DHARAN, SUNSARI
Details of Administrative Expenses
for the Fiscal Year 2073/074

S.NO. Particulars Amount in Rs


1 Staff Salary 420,000.00
2 Telephone & Mobile Exp. 15,140.00
3 Electricity Exp. 11,220.00
4 Traveling Exp. 14,690.00
5 Audit Fee 15,000.00
6 Printing & Stationary 14,960.00
7 Misc. Exp. 11,607.81
8 Renewal & Bank Charge 6,300.00
9 House Rent 120,000.00
10 Megazin Exp. 6,800.00
11 Insurance 9,957.19
12 Other Administrative Exp. 1,840.00
13 Donation 9,500.00
14 Repair & maintenance 4,320.00
15 Guest Exp. 5,650.00
Total : 666,985.00

Propritor Reg. Auditor


NEW MANISHA KIRANA PASAL
Dharan, Sunsari
Details of Administrative Expenses
for the Fiscal Year 2072/073

S.NO. Particulars Amount


1 Staff Salary 190,000.00
2 Telephone & Mobile Exp. 5,460.00
3 Electricity Exp. 4,750.00
4 Traveling Exp. 5,140.00
5 Audit Fee 5,000.00
6 Printing & Stationary 4,850.00
7 Misc. Exp. 6,220.00
8 Renewal Exp. 4,500.00
9 House Rent 66,000.00
10 Megazin Exp. 5,610.00
11 Other Administrative Exp. 6,880.00
12 Donation 5,500.00
13 Bank Charges -
14 Guest Exp. 10,520.00
Total : 320,430.00

Propritor Reg. Auditor


BRS ENTERPRISES
Koshi Haraicha Birat Chowk, Morang
Depriciation Chart
For the fiscal year 2072/073
S.N.
S.N. Particular of Assets Assets Value Purchase Value Total value Dep. Rate Depricated Amount Coming year value 1
1 Furniture & Fixture 75,000.00 0.00 75,000.00 25 18,750.00 56250.00 2
2 Vehicle 0.00 0.00 0.00 20 0.00 0.00
3 Machinary & Equipment 0.00 0.00 0.00 15 0.00 0.00
Total 75,000.00 0.00 75,000.00 18,750.00 56,250.00

PROPRITOR REG. AUDITOR


BRS ENTERPRISES
Koshi Haraicha Birat Chowk, Morang
Depriciation Chart For the Projected ye
For three projected year S.N.
2073-2074 1
S.N. Particular of Assets Assets Value Purchase Value Total value Dep. Rate Depricated Amount Coming year value 2
1 Furniture & Fixture 56,250.00 0.00 56,250.00 25 14,062.50 42187.50
2 Vehicle 0.00 0.00 0.00 20 0.00 0.00 For the Projected ye
3 Machinary & Equipment 0.00 0.00 0.00 15 0.00 0.00 S.N.
Total 56,250.00 0.00 56,250.00 14,062.50 42,187.50 1
2
2074/2075
S.N. Particular of Assets Assets Value Purchase Value Total value Dep. Rate Depricated Amount Coming year value
1 Furniture & Fixture 42,187.50 0.00 42,187.50 25 10,546.88 31640.63
2 Vehicle 0.00 0.00 0.00 20 0.00 0.00
3 Machinary & Equipment 0.00 0.00 0.00 15 0.00 0.00
Total 42,187.50 0.00 42,187.50 10,546.88 31,640.63

2075/2076
S.N. Particular of Assets Assets Value Purchase Value Total value Dep. Rate Depricated Amount Coming year value
1 Furniture & Fixture 31,640.63 0.00 31,640.63 25 7,910.16 23730.47
2 Vehicle 0.00 0.00 0.00 20 0.00 0.00
3 Machinary & Equipment 0.00 0.00 0.00 15 0.00 0.00
Total 31,640.63 0.00 31,640.63 7,910.16 23,730.47

PROPRITOR
BHIM KIRANA PASAL
Dharan, Sunsari
For the projected year 2073/074

Particular of Assets Assets Value Purchase Value Total Value Depriciation Rate % Depricated Amount Coming year value
Furniture & Fixture 56,250.00 0.00 56,250.00 25 14,062.50 42,187.50
Vehicle 0.00 0.00 0.00 15 0.00 0.00

Total 56,250.00 0.00 82,263.97 14,062.50 65,633.91

Propritor
For the Projected year 2074/075
Particular of Assets Assets Value Purchase Value Total Value Depriciation Rate % Depricated Amount Coming year value
Furniture & Fixture 42,187.50 0.00 42,187.50 25 10,546.88 31,640.63
Other Fixed Assets 0.00 0.00 0.00 15 0.00 0.00
Total 42,187.50 42,187.50 10,546.88 31,640.63
For the Projected year 2075/076
Particular of Assets Assets Value Purchase Value Total Value Depriciation Rate % Depricated Amount Coming year value
Furniture & Fixture 31,640.63 0.00 31,640.63 25 7,910.16 23,730.47
Other Fixed Assets 0.00 0.00 0.00 15 0.00 0.00
Total 31,640.63 31,640.63 7,910.16 23,730.47

Propritor