MAHESH MANAB KHUKURI UDHYOG

DHARAN, SUNSARI
Income Statement
for the Fiscal year 2072/073

Particulars CURRENT YEAR PREVIOUS YEAR

Sales Revenue 12,997,834.00 10,414,862.00
Less : Cost of Goods Sold
Opening stock 2,364,986.00 1,839,862.00
Add : Purchase 11,027,098.00 9,350,536.00
Add :Direct Expenses 228,135.00 194,550.00
Less : Closing Stock 2,621,250.00 2,364,986.00
Total Cost of Goods Sold 10,998,969.00 9,019,962.00
Gross Profit 1,998,865.00 1,394,900.00
Add : Other Income - -
Total Income 1,998,865.00 1,394,900.00
Less : Administrative/Selling Exp. 394,590.00 330,287.00
Operating Profit 1,604,275.00 1,064,613.00
Less : Depreciation 43,004.44 55,561.71
Earning Before Interest & Tax 1,561,270.56 1,009,051.29
Less : Interest - -
Earning Before Tax 1,561,270.56 1,009,051.29
Less : Provision for Tax 305,317.64 167,263.00
Earning After Tax 1,255,952.92 841,788.29
Profit upto previous year 2,647,486.67 2,080,698.38
Net Profit 3,903,439.59 2,922,486.67
Less : Drawing Addition 600,000.00 275,000.00
Cumulative profit transferred to Balance Sheet 3,303,439.59 2,647,486.67

Proprietor Reg. Auditor

 MAHESH MANAB KHUKURI UDHYOG
Dharan, Sunsari
Income Statement
for the Fiscal year 2073/074

Particulars CURRENT YEAR PREVIOUS YEAR

Sales Revenue 16,447,292.00 12,997,834.00
Less : Cost of Goods Sold -
Opening stock 2,621,250.00 2,364,986.00
Add : Purchase 13,924,737.00 11,027,098.00
Add :Direct Expenses 296,495.00 228,135.00
Less : Closing Stock 2,944,520.00 2,621,250.00
Total Cost of Goods Sold 13,897,962.00 10,998,969.00
Gross Profit 2,549,330.00 1,998,865.00
Add : Other Income - -
Total Income 2,549,330.00 1,998,865.00
Less : Administrative/Selling Exp. 442,260.00 394,590.00
Operating Profit 2,107,070.00 1,604,275.00
Less : Depreciation 36,553.77 43,004.44
Earning Before Interest & Tax 2,070,516.23 1,561,270.56
Less : Interest - -
Earning Before Tax 2,070,516.23 1,561,270.56
Less : Provision for Tax 407,629.06 305,317.64
Earning After Tax 1,662,887.17 1,255,952.92
Profit upto previous year 3,303,439.59 2,647,486.67
Net Profit 4,966,326.76 3,903,439.59
Less : Drawing Addition 800,000.00 600,000.00
Cumulative profit transferred to Balance Sheet 4,166,326.76 3,303,439.59

Proprietor Reg. Auditor

 MAHESH MANAB KHUKURI UDHYOG
DHARAN, SUNSARI
Balance Sheet
as on Ashad End 2073

CURRENT YEAR PREVIOUS YEAR

1. Capital & Reserve Fund :
Capital Fund 296,000.00 296,000.00
Proprietor's Fund - -
Reserve Fund & Surplus 3,303,439.59 2,647,486.67
2. Loan & Borrowings :
Overdraft & Short term Debt. - -
Term Loan - -
Unsecured Loan from Proprieor - -
Grand Total 3,599,439.59 2,943,486.67
1. Fixed Assets : 243,691.81 286,696.25
2. Current Assets :
Closing Stock 2,621,250.00 2,364,986.00
Advance, Deposite & Prepaid Exp. 150,000.00 -
Other Current Assets - -
Sundry Debtors 734,765.00 865,900.00
Cash & Bank Balance 367,920.42 252,344.42
3. Current Liabilities :
Sundry Creditors 201,320.00 646,167.00
Provision For Tax 305,317.64 167,263.00
Other Current Liabilities 11,550.00 13,010.00
Grand Total 3,599,439.59 2,943,486.67
- -

Proprietor Reg. Auditor

 MAHESH MANAB KHUKURI UDHYOG
Dharan, Sunsari
Balance Sheet
as on Ashad End 2074

CURRENT YEAR PREVIOUS YEAR

1. Capital & Reserve Fund :
Capital Fund 296,000.00 296,000.00
Proprietor's Fund - -
Reserve Fund & Surplus 4,166,326.76 3,303,439.59
2. Loan & Borrowings :
Overdraft & Short term Debt. - -
Term Loan - -
Unsecured Loan from Proprieor - -
Grand Total 4,462,326.76 3,599,439.59
1. Fixed Assets : 207,138.04 243,691.81
2. Current Assets : -
Closing Stock 2,944,520.00 2,621,250.00
Advance, Deposite & Prepaid Exp. 250,000.00 150,000.00
Other Current Assets - -
Sundry Debtors 1,254,737.00 734,765.00
Cash & Bank Balance 468,360.78 367,920.42
3. Current Liabilities : -
Sundry Creditors 241,550.00 201,320.00
Provision For Tax 407,629.06 305,317.64
Other Current Liabilities 13,250.00 11,550.00
Grand Total 4,462,326.76 3,599,439.59

Proprietor Reg. Auditor

 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 2,621,250.00 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 6,838,580.00 6,781,700.00 7,609,550.00
Gross Profit (338,580.00) 518,300.00 590,450.00
Add : Other Income - - -
Total Income (338,580.00) 518,300.00 590,450.00
Less : Administrative/Selling Exp. 65,410.00 96,250.00 115,265.00
Operating Profit (403,990.00) 422,050.00 475,185.00
Less : Depreciation 14,062.50 10,546.88 7,910.16
Earning Before Interest & Tax (418,052.50) 411,503.12 467,274.84
Less : Interest 105,000.00 120,000.00 120,000.00
Earning Before Tax (523,052.50) 291,503.12 347,274.84
Less : Provision for Tax - - -
Earning After Tax (523,052.50) 291,503.12 347,274.84
Profit upto Previous year 3,303,439.59 2,780,387.09 3,071,890.21
Total Profit 2,780,387.09 3,071,890.21 3,419,165.05
Less Drawing - - -
Cumulative profit tfd to Balance Sheet 2,780,387.09 3,071,890.21 3,419,165.05

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 2,780,387.09 3,071,890.21 3,419,165.05
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 5,780,387.09 6,071,890.21 6,419,165.05
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
1,911,750.89 1,911,750.89 1,911,750.89

Propritor
 MAHESH MANAB KHUKURI UDHYOG
DHARAN, SUNSARI
Cash flow Statment for the
Fiscal Year 2072/073

Particular Annex Amount

A Operating Cash Flow
Net Profit this Year 1,255,952.92
Depriciation 43,004.44
1,298,957.36
Increase in Closing Stock (256264)
Increase in Advance, Deposit (150000)
Decrease in Sundry Debtors 131,135
Increase in other Cureent Assets -
Decrease in Sundry Creditors (444847.00)
Increase in Provision For Tax 138054.64
Deecrease in Other current Liabilities (1460.00) (583381.36)
715576.00
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
Increase in Secured Loan -
Increase in Propritor's Fund 0
Withdrawal of Profit (600000) (600,000.00)
Total Financing Cash Flow (600,000.00)
Cash equivalent 115,576.00
Cash and Bank Previous Year 252,344.42
Cash and Bank This Year 367,920.42

Proprietor Reg. Auditor

 MAHESH MANAB KHUKURI UDHYOG
DHARAN, SUNSARI
Cash flow Statment for the
Fiscal Year 2073/074

Particular Annex Amount

A Operating Cash Flow
Net Profit this Year 1,662,887.17
Depriciation 36,553.77
1,699,440.94
Increase in Closing Stock (323270)
Increase in Advance, Deposit (100000)
increase in Sundry Debtors (519,972.00)
Increase in Sundry Creditors 40230.00
Increase in Provision For Tax 102311.42
Inecrease in Other current Liabilities 1700.00 (799000.58)
900440.36
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 0
Increase in Propritor's Fund 0
Withdrawal of Profit (800000) (800,000.00)
Total Financing Cash Flow (800,000.00)
Cash equivalent 100,440.36
Cash and Bank Previous Year 367,920.42
Cash and Bank This Year 468,360.78
Proprietor Reg. Auditor
 MAHESH MANAB KHUKURI UDHYOG
DHARAN, SUNSARI
Details of Administrative Expenses
for the Fiscal Year 2072/073

S.NO. Particulars Amount in Rs

1 Staff Salary 260,000.00
2 Telephone & Mobile Exp. 9,560.00
3 Electricity Exp. 7,620.00
4 Traveling Exp. 6,550.00
5 Audit Fee 5,000.00
6 Printing & Stationary 9,140.00
7 Misc. Exp. 6,257.00
8 Renewal & Bank Charge 5,200.00
9 House Rent 60,000.00
10 Megazin Exp. 6,200.00
11 Insurance 2,500.00
12 Other Administrative Exp. 4,233.00
13 Donation 3,500.00
14 Repair & maintenance 4,680.00
15 Guest Exp. 4,150.00
Total : 394,590.00

Propritor Reg. Auditor

 MAHESH MANAB KHUKURI UDHYOG
DHARAN, SUNSARI
Details of Administrative Expenses
for the Fiscal Year 2073/074

S.NO. Particulars Amount in Rs

1 Staff Salary 285,000.00
2 Telephone & Mobile Exp. 10,940.00
3 Electricity Exp. 8,750.00
4 Traveling Exp. 8,830.00
5 Audit Fee 5,000.00
6 Printing & Stationary 9,425.00
7 Misc. Exp. 7,715.00
8 Renewal & Bank Charge 5,700.00
9 House Rent 72,000.00
10 Megazin Exp. 6,500.00
11 Insurance 3,500.00
12 Other Administrative Exp. 4,730.00
13 Donation 4,500.00
14 Repair & maintenance 5,160.00
15 Guest Exp. 4,510.00
Total : 442,260.00

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