dke/ksuw Ms;jh ;kstuk

1- izLrkouk%&
jkT; esa xkSoa’k dh ns'kh uLy dk laj{k.k] lao/kZu] iapxO; mRikn] tSfod [kkn fuekZ.k]
pkjk mRiknu rFkk nqX/k mRiknu dks c<kus ds mÌs'; ls dke/ksuw Ms;jh ;kstuk izLrkfor gSA
2- ;kstuk dk eq[; mn~ns’; %&
 jktLFkku esa miyC/k nq/kk: ns'kh xkSoa'k dk lao/kZu dj mUur xkSoa'k ls i'kqikyd dh
vk; c<kuk
 oSKkfud fof/k ,oa e’khu ds ek/;e ls LoPN ,oa LokLF;izn nqX/k mRiknu rFkk nqX/k
mRiknksa dk ewY; lao/kZu dj foi.ku dks c<+kokA
 xkSe;]xkSew= vkfn ds lkFk [kfut tSls fyXukbV] jkWd QkLQsV] ftIle vkfn dks
fefJr dj ,ufjp dEiksLV rFkk oehZ dEiksLV rS;kj dj foi.ku djukA
 vkS"k/kh; mi;ksx gsrq xkSew= vdZ rFkk d`f"k gsrq dhVuk’kd vkfn ds :i esa mRiknuA
 i’kqikydks]a xksikydks]a d`"kdksa dks Lojkstxkj ds volj miyC/k djkukA
 oSKkfud fof/k ls Ms;jh lapkyu izcU/ku dks fodflr djukA
;kstuk vof/k %& 2018&21¼rhu o"kZ½
dk;Z {ks= %& lEiw.kZ jktLFkkuA
dk;ZØe fØ;kUo;u
leUo; ,oa i;Zos{k.k %& funs'kky; xksikyuA
HkkSfrd y{; %& 50 Ms;jh
3- Ms;jh dk Lo:i %&
,d gh uLy dh ns'kh 30 nq/kk: xk; %&
 ,d Ms;jh dh iwWth ykxr %& :- 36-69 yk[k
 ykHkkFkhZ va'k:- 3-67 yk[k ¼10 izfr'kr½]
 cSad _.k :- 33-02 yk[k ¼90 izfr'kr½
izkstsDV ykxr ds lanHkZ esa foLr`r fooj.k ifjf'k"V 1 ij gSA
4- foÙkh; L=ksr %&vkj-ds-oh-okbZ- & j¶rkj vUrxZr izkIr jkf'k ftlesa izFke o"kZ 1-10
djksM+ rRi'pkr izfro"kZ y{; ,oa ;kstukuqlkj ekax izLrqr dh tk;sxhA
5- foÙkh; izko/kku %&
 50 Ms;fj;ksa ij dqy iwWth ykxr %& :- 18-35 djksM+A
 50 Ms;fj;ksa ij ykHkkFkhZ va'k %& :- 1-84 djksM+ ¼10 izfr'kr½
 cSad _.k %& :- 16-51 djksM+ ¼90 izfr'kr½
 cSad] iwt
a h ykxr ds 90 izfr'kr rd dk _.k Lohd`r djsxk] ftlesa ls
iwta h ykxr dh 30 izfr'kr jkf'k vFkkZr :- 5-51 djksM jk"Vªh; d`f"k
fodkl ;kstuk ls izkIr gksus okyh jkf'k ls cSad dks jkT; ljdkj dh
vuqnku jkf'k ds :i esa Hkqxrku fd;k tk;sxk] ftldk lek;kstu dsUnz
ljdkj dh Ms;jh m|ferk fodkl ;kstuk ds vUrxZr tkjh fn'kkfuns'Z kksa ds
vuq:i fd;k tk;sxkA

1
  dsUnz ljdkj }kjk izk;ksftr Ms;jh m|ferk fodkl ;kstuk ¼DEDS½ ¿ifji=
la[;k jkcS-¼Mhvksvkj½@th,l,l@763@MhbZMh,l&1@2017&18 fnukad
26-05-2017 ds fn'kk funs'Z k ds iSjk 16-1 o 16-02À dh rjg cSd ,.MsM
iat
w h vuqnku dk izko/kku fd;k tkdj bl U;wure 03 o"kZ ds fy,
ykWd&bu ihfj;M esa j[kdj bldk lek;kstu cSd ,.MsM :i esa fd;k
tk;sxkA lacfa /kr cSad vuqnku dh jkf'k dks lfClMh fjtoZ Q.M [kkrs
¼_.khokj½ esa j[ksxs o vuqnku jkf'k dk lek;kstu _.k dh cdk;k vafre
fd'rksa ls djsxas ,oa [kkrs ds ,u-ih-,- ¼NPA½ gksus dh fLFkfr esa ykHkkFkhZ ds
fy, tkjh vuqnku dh jkf'k dks funs'kky; xksikyu dks ykSVk;sxAsa vuqnku
jkf'k dk fu/kkZj.k ,oa mldk izfr'kr funs'kky; xksikyu }kjk gh jkf'k dh
miyC/krk ds vk/kkj ij fd;k tk;sxkA
6- ;kstuk dk Lo:Ik%&
 mPp nqX/k mRiknd {kerk okyh 30 xk;ksa dh Ms;jh bdkbZ O;fDrxr ykHkkFkhZ }kjk
LFkkfir dh tk;sxhA
 30 nq/kk: xk;ksa dh Ms;jh LFkkfir djus ds fy, vk/kkjHkwr lajpuk] i;kZIr LFkku
,oa gjk pkjk mRiknu gsrq 1 ,dM Lo;a ds LokfeRo dh Hkwfe dk gksuk vko’;d
gksxkA
 nq/kk: xk; dh mez 5 o"kZ ;k nks C;kar (Second-lactation)tks Hkh de gks ,oa nqX/k
mRiknu 10&12 yhVj rFkk cNM+@ s cNM+h dh mez 1&2 ekg gksuk vko';d gSA
 izFke pj.k esa 15 nq/kk: xk; rFkk 4 ls 6 ekg i'pkr f}rh; pj.k esa 'ks"k 15
nq/kk: xk; Ø; djkbZ tk;sxhA
 nq/kk: xk;ksa dk Ø; jkT; i'kq iztuu uhfr ds vuqlkj fd;k tk;sxkA

7- p;u gsrq ik=rk %&

 ykHkkFkhZ dk p;u lEcfU/kr ykHkkFkhZ ds {kS= dk i'kq fpfdRlk vf/kdkjh@ofj"B i'kq
fpfdRlk vf/kdkjh ds }kjk fd;k tkosxkA
 ;kstuk ds lQy ,oa izHkkoh fØ;kUo;u gsrq izns'k Lrj ij funs'kky; xksikyu ,oa
ftyk Lrj ij la;qDr funs'kd Lrj ij O;kid izpkj izlkj fd;k tk;sxkA i'kq
fpfdRlk vf/kdkjh@ofj"B i'kq fpfdRlk vf/kdkjh ds }kjk xkao ds leLr
i'kqikydks@a xksikydks@
a Ms;jh lapkydksa dks ;kstuk ds ckjs esa foLr`r tkudkjh nh
tk;sxhA blds mijkUr ykHkkfFkZ;ksa ls ;kstuk ds vuq:i izkFkZuk i= fu/kkZfjr izk:i
es fy;sa tk;sxaAs
 i'kq fpfdRlk vf/kdkjh@ofj"B i'kq fpfdRlk vf/kdkjh }kjk ;kstuk ds ifjis{; esa
_.k vkosnu i=ksa dh tkap dj viuh fVIi.kh ds lkFk uksMy vf/kdkjh dh
vuq'ka"kk mijkUr la;qDr funs'kd dk;kZy; dks vxzsf"kr fd;s tk;sxAs

2
  ftyk la;qDr funs'kd }kjk leLr vxzsf"kr izkFkZuk i=ksa dks y{; ds vuqlkj ;ksX;
ykHkkFkhZ ds p;u gsrq ftyk Lrjh; xksikyu lfefr ds le{k izLrqr fd;k tk;sxkA
ftyk Lrjh; xksikyu lfefr ds fu.kZ; ds mijkUr ;ksX; ykHkkfFkZ;ksa dh lwpuk
la;qDr funs'kd }kjk tkjh dh tk;sxh] ftldh ,d izfr xksikyu funs'kky; ,oa
lacaf/kr 'kk[kk izca/kd dks izsf"kr dh tk;sxhA
 p;fur ykHkkfFkZ;ksa dks funs'kky; xksikyu }kjk vk;ksftr Ms;jh izcU/ku] Ik’kq
iks"k.k@LokLF;@iztuu rFkk vfHkys[k la/kkj.k LkEcU/kh fu%'kqYd izf’k{k.k esa
vko';d :i ls Hkkx ysuk gksxkA
 iwoZ ls Ms;jh lapkfyr djus okys vkosndksa dks Hkh ;kstuk esa ykHkkfUor fd;k tk
ldsxkA oehZ@,ufjp dEIkksLV] ve``rikuh (Liquid Biofertilizer) tSfod [kkn fuekZ.k]
tSfod [ksrh ,oa pkjk mRiknu ls lEcfU/kr dk;ksZa esa rduhdh lg;ksx djukA
 fdlku uhfr] 2017 ls Hkh ;kstuk dks tksMk tkosxkA
 cSad _.k cSad dh 'krksZ ds vuq:i gh fn;k tk;sxkA
 i'kq Ø; djus ds mijkUr leLr nq/kk: xk+;ksa dk LokLF; izek.k i= ,oa chek
djk;k tkuk vko';d gksxkA Ø; djk;h x;h nq/kk# xk;ksa dh igpku lqfuf’pr
djus gsrq 12 fMthV dk Vsx yxkdj mls bZukQ ¼INAPH½ ls tksMk tk;sxkA
 xk;ksa ds LokLF; dk j[kj[kko] larfq yr Ik'kq vkgkj] jksxksa ls cpko gsrq
Vhdkdj.k@mipkj rFkk iztuu LFkkuh; i’kq fpfdRlk vf/kdkjh ds ijke’kZ
vuqlkj fd;k tk ldsxkA
 xkSoa'k ds iztuu ;ksX; lkaMksa ls xkS&lao/kZu gsr`q izkÑfrd ifjlsok@d`f=e xHkkZ/kku
djkus gsrq ykHkkFkhZ Lora= gksxk ijUrq udkjk CkNMks@lkaMksa dk ’kr&izfr’kr
cf/k;kdj.k djkuk vfuok;Z gksxkA
8- xk;ksa dk Ø; fuEu lfefr }kjk fd;k tk;sxk%&
fudVorhZ ofj"B@ i'kq fpfdRlk vf/kdkjh v/;{k
lacaf/kr 'kk[kk dk 'kk[kk izca/kd lnL; lfpo
lacaf/kr ykHkkFkhZ lnL;
9- ;kstuk ls izkIr ykHk%&
 izns’k esa izfro"kZ 1500 xk;ksa dks mUur uLy esa lao/kZu rFkk laj{k.k gksxk] ftlls
izfro"kZyxHkx 58]000 yhVjnqX/k dk mRiknu gksxkA
 izns’k esa mPp xq.koRrk ds ns’kh uLy ds eknk o uj xkSoa'k miyC/k gks ldsaxsA

10- dke/ksuw Ms;jh dk fujh{k.k ,oa i;Zos{k.k%&

xksikyu] i’kqikyu] jktLFkku dks&vkWijsfVo Ms;jh QsMjs'ku fy0 ,oa {ksf=;
izcU/kd] {ksf=; dk;kZy;] jktLFkku jkT; lgdkjh Hkwfe fodkl cSad fy0 vFkok vU; _.k
iznkrk cSad ds LFkkuh; ,oa ftyk Lrjh; vf/kdkjh mDr Ms;jh dk fujh{k.k dj ykHkkFkhZ
dks xkSoa’k ds j[k&j[kko] uLy lao/kZu pkjk mRiknu ,oa nqX/k mRikndrk@foi.ku ds
lEcU/k esa foHkkxh; ;kstukvksa dh tkudkjh nsxAsa

3
11- ;kstuk ykxr ,oa vk; vkdyu ds vk/kkj fcUnq%&
Ykkxr %&
 30 xk;ksa dh izR;sd dke/ksuw Ms;jh esa vk/kkjHkwr lqfo/kkvks]a fuekZ.k dk;ksZ] e’khu rFkk
midj.k] pkjk&i’kqvkgkj rFkk iwWathxr O;; ds :i esa izfr bZdkbZ 36-69 yk[k :i;s
dh ykxr ifjf’k"V 1 ds vuqlkj vkdfyr dh xbZ gSA
 mDr jkf’k esa ,d ekg ds pkjk ,oa i’kqvkgkj rFkk ,d o"kZ ds chek dh jkf’k Hkh
lfEefyr gSA
vk; %&
 vk; dh x.kuk nqX/kdky 200 fnol rFkk izFke o"kZ esa 9 yhVj izfr xk; izfrfnu ,oa
f}rh; o"kZ ls 10 yhVj izfr xk; izfrfnuvkSlr nqX/k mRiknu ds vk/kkj ij vkadfyr
dh xbZ gSA
 jktLFkku dkWijsfVo Ms;jh QsMjs’ku(RCDF) ls i’kq vkgkj foi.ku dh ,stsUlh rFkk
,ufjp dEiksLV mRiknu foi.ku dh fLFkfr esa vk; esa vkSj o`f) gks ldrh gS tks
;kstuk esa n’kkZ;h ugha xbZ gSA

4
 ifjf’k"B&1
1- iwt
a h ykxr %&
30 xk;ksa dh ,d bdkbZ dh ykxr
(A)iwt
a hxr O;;
Ø-la- 30 xk;ksa ds Ø; ij O;; 30 xk;ksa dh ;wfuV
1 Ø; ewY; @ :- 60]000@& izfr xk; 18,00,000
2 Ø; ewY; iztuu lkaM @ 1]00]000 izfr lkaM e; ifjogu 1,00,000
3 ifjogu :- 2]500@& izfr xk; 75,000
;ksx 19,75,000

(B)vk/kkjHkwr lqfo/kkvksa ij O;;

Ø-la- vk/kkjHkwr lqfo/kkvksa ij O;; 30 dh ;wfuV gsrq
1 xkSoa'k 'kSM2500 oxZ QhV @ :- 300 izfroxZ QhV 7,50,000
2 Ik'kq vkgkj xksnke 100 oxZ QhV @ :- 300 izfroxZ QhV 30,000
3 feYd :e 100 oxZ QhV :- 350 izfr oxZ QhV dh nj ls 35,000
4 pSQ dVj 'ksM 40 oxZ QhV @ :- 150 izfr oxZ QhV 6,000
;ksx 8,21,000

(C)e’khu ,oa midj.k ij O;; %&

Ø-la- e’khu ,oa midj.k fooj.k 30 dh ;wfuV gsrq
1 cksfjax@tsV lejlsfoy iEi 1-5 ,p-ih- 1,50,000
2 ikoj pSQ dVj 3 ,p-ih- 50,000
3 feYd dsUl dqy 6 3,000
4 cYd feYd dwyj ¼500 yhVj½ 1,75,000
5 fefYdax e’khu&2Cluster double bucket 70,000
6 Ekstfjax fdV&4 ¼ysDVksehVj½ 4,000
7 eksVj lkbZfdy 72,000
8 2 Ms;jh ia[ksa 70,000
9 oehZ dEIkksLV@,ufjp dEIkksLV fuekZ.k bdkbZ 50,000
10 vtkSyk ¼iwjd i'kq vkgkj½ fuekZ.k bZdkbZ 20,000
11 ckW;ksxSl la;= 80,000
;ksx 7,44,000

(D)vkorhZ ykxr esa c<ksrjh

Ø-la- vU; ykxr 30 dh ;wfuV gsrq
1 vkgkj dh ykxr ¼,d ekg½@ 85@& izfrfnu izfr xk; 76,500
2 chek ¼,d o"kZ½ xk;@1650 49,600
3 chek ¼,d o"kZ½ izfr lkaM 2800@& 2,800
;ksx 1,28,900
egk;ksx ¼A+B+C+D½ 36,68,900
ykHkkFkhZ va'k ¼10 %½ 3,66,890
cSad yksu ¼90 %½ 33,02,010

5
 2- vk; dk fooj.k %&
fooj.k o"kZ
1 2 3 4 5
izkfIr;ka
nw/k dk foØ; ¼Sale of Milk½ 23,38,875 30,00,000 33,00,000 36,00,000 39,00,000
oehZdEiksLV ¼Vermicompost½ mRiknu 1200fdyks@ 1,44,000 1,58,000 1,74,000 1,91,000 2,10,000
izfrxk; izfr o"kZ @4@& izfr fdyks
ew= dk foØ; ¼Sale of Urine½ 5 yh0@izfrfnu@izfr 1,10,000 1,21,000 1,33,000 1,46,000 1,60,000
xk; @2@& izfr yh0
Hkou dk gkl ewY; ¼Depreciated value of Building½ 33,435
midj.kksa dk gkl ewY; ¼Depreciated value of Equipments½ 58,255
jgfr;k¼Closing Stock Value½ 9,50,000

dqy izkfIr ¼Total½ 25,92,875 32,79,000 36,07,000 39,37,000 53,11,690

vkorhZ ykxr¼Recurring Cost½
vkgkj ykxr ¼Feeding Cost of Cow½ 11,94,600 14,45,700 14,45,700 14,45,700 10,20,000

vkgkj ykxr & lkaM ¼Feed-Bull½¼@86/- izfrfnu½ 53,290 53,290 53,290 53,290 53,290

chek ¼Insurance½ 0 52,400 52,400 52,400 52,400

i'kq fpfdRlk lgk;rk ¼Veterinary aid½ 50,000 55,000 60,000 65,000 70,000

Je ykxr ¼Labour Cost½2 etnwj @300@& izfrfnu 2,19,000 2,41,000 2,65,000 2,91,000 3,20,000

vU; ykxr ¼Electricity, Petrol½@7000@& izfrekg 84,000 92,000 1,02,000 1,12,000 1,23,000

dqy O;; ¼Total Expenditure½ 16,00,890 19,39,390 19,78,390 20,19,390 16,38,690

ldy ykHk¼Gross Profit½ 9,91,985 13,39,610 16,28,610 19,17,610 36,73,000

fooj.k 1 2
o"kZ
3 4 5
a h ykxr ¼Capital Cost½
iwt 36,68,900

vkorhZ ykxr ¼Recurring Cost½ 16,00,890 19,39,390 19,78,390 20,19,390 16,28,690

dqy ykxr ¼Total Cost½ 52,69,791 19,39,392 19,78,393 20,19,394 16,28,695

ykHk ¼Benefit½ 25,92,875 32,79,000 36,07,000 39,37,000 53,11,690

'kq) ykHk ¼Net Benefit½ &26,76,916 13,39,608 16,28,607 19,17,606 36,72,995

ewY;gkj dkjd ¼Deprecation Factor ½ @15 % 0.87 0.76 0.66 0.57 0.50

orZeku ewY; ykxr ¼Present Worth Cost½ @15 % DF 45,84,718 14,66,180 13,01,783 11,55,093 8,14,431

orZeku ewY; ykHk ¼Present Worth Cost½ @15 % DF 22,55,801 24,78,924 23,73,406 22,51,964 26,39,910

'kq) orZeku ewY; ¼Net Present Worth½ 26,77,799

ykHk ykxr vuqikr ¼Benefit Cost Ratio½ 1.29

vkarfjd okilh nj ¼Internal Rate of Return½ 55%

uksV %&
 ,d xk; dk ,d C;kr esa 200 fnol nqX/kdky rFkk izFke o"kZ esa 9 yhVj] f}rh; o"kZ ls iape o"kZ rd
10 yhVj izfrfnu vkSlr ds vk/kkj ij x.kuk dh xbZ gSA rhu C;kr ds ckn xk; dh nqX/k mRikndrk
de gksus ds dkj.k prqFkZ] iape o"kZ esa nqX/k dh izfrfnu vkSlr mRikndrk fLFkj j[kh xbZ gS ,oa pkjs
,oa nkus ij gksus okys O;; esa izfro"kZ 10 izfr'kr dh nj ls o`f) dj x.kuk dh xbZ gSA

6
  gjs pkjs dh ykxr dh x.kuk orZeku izpfyr cktkj nj ij vkdfyr dh xbZ gS ijUrq ykHkkFkhZ }kjk
vtkSyk ¼iwjd i'kq vkgkj½ ,oa gkbMªksiksfud rduhd ls mPp xq.koRrk ;qDr gjk pkjk mRikfnr fd;k
tk;sxk ftldh ykxr mDr cktkj ewY; ls de vk;sxhA
3- nqX/k dky pkVZ¼Lactation Chart½%&
nqX/k izokg pkVZ
;ksx izFke pj.k xkSoa'k f}rh; pj.k xkSoa'k ;ksx
nqX/k 'kq"d nqX/k 'kq"d 5
dky fnol dky fnol
fnol fnol
izFke o"kZ 200 165 185 385

f}rh; o"kZ 200 165 15 165

400
185

r`rh; o"kZ 200 165 15 165

400
185

pr`FkZ o"kZ 200 165 15 165

400
185

iape o"kZ 200 165 15 165

400
185

cSp lkbZt 15

fnol 1st Year 2st Year 3st Year 4st Year 5st Year
nqX/kdky fnol 5775 6000 6000 6000 6000

'kq"d fnol 2475 4950 4950 4950 4950

vkSlr nqX/k mRiknu & 51975 60000 60000 60000 60000

izFke o"kZ @09@& izfr yh0@xk;@fnu
f}rh; o"kZ ls @10@&izfr yh0@xk;@fnu

ewY; 45 50 55 60 65

foØ; ewY; 23,38,875 30,00,000 33,00,000 36,00,000 39,00,000

uksV %&nqX/kdky 200 fnol rFkk 'kq"ddky 165 fnol dk vkSlr ekuk x;k gSA

7
 4- vkgkj ykxr%&
S.No. vkgkj lkexzh ykxr izfr fdxzk nqX/kdky vof/k ds nkSjku 'kq"ddky vof/k ds nkSjku
¼:-½ ek=k ¼fdxzk½ ykxr ¼:-½ ek=k ¼fdxzk½ ykxr ¼:-½
1. nkuk 20 4 80 1 20
(Concentrate Feed)
2. gjk pkjk 3 20 60 10 30
¼Green Fodder½
3. lw[kk pkjk 6 5 30 6 36
¼Dry Fodder½
;ksx (Total) 170 86
5- rduhdh vkfFkZd iSjkehVj¼Techno Economic Parameter½%&
xkSoa'k dk fooj.k ¼Animal Details½
ns'kh xkSoa'k dh la[;k 30
vkSlr xk; dh ykxr ifjogu lfgr ¼:-½ 60000
nqX/k dky vof/k] fnol 200
'kq"d dky vof/k fnol 165
lkaM dh ykxr ifjogu lfgr ¼:-½ 100000

nqX/k mRiknu¼Milk Yield½

izFke o"kZ vkSlr mRiknu yh0@fnu@xk; 9
f}rh; o"kZ mfpr izca/ku ,oa nqX/kdky c<ksrjh] vkSlr mRiknu yh0@fnu@xk; 10

flfoy fuekZ.k¼Civil Construction½

xkSoa'k 'ksM dh fuekZ.k ykxr :- izfr oxZQqV 300
pkjk Hk.Mkj x`g dh ykxr :- izfr oxZQqV 300
nqX/k Hk.Mkj x`g dh ykxr :- izfr oxZQqV 350
dqÍh e'khu ¼Chaff Cutter Room½ x`g dh ykxr :- izfr oxZQqV 150

e'khujh¼Machinary½
cYd feYd dqyj & DykstM VkbZV & 500 ,yihMh ykxr ¼:-½ 175000
fefYdax e'khu 2 flLVuZ ykxr ¼:-½ 70000

vkgkj ykxr ¼Feeding Cost½

mRiknu ykxr@gjs pkjs dk Ø; ¼:- izfr fd-xzk-½ 3
mRiknu ykxr@lq[kk pkjs dk Ø; ¼:- izfr fd-xzk-½ 6
i'kq vkgkj ¼nkuk½ ¼:- izfr fd-xzk-½ 20
i'kq fpfdRlk izfr i'kq izfr o"kZ ¼:-½ 1000
fctyh ,oa ikuh O;; izfr i'kq izfr o"kZ ¼:-½ 1000
i'kq chek izhfe;e ¼%½ 4
okf"kZd dkfeZd@etnwj osru ¼:-½ 48000

cNMks ds ikyu iks"k.k dk [kpZ@O;; vk; esa lek;ksftr gks tk;sxkA

Expenditure on rearing of calves will be off set by the income
ghQj dks QkeZ ij izfrLFkkfir LVkWd ds :i esa j[kk tk;sxkA
Heifer will be retained on the farm as replacement stock

gkl ¼Depriciation :%½ okf"kZd

'ksM 5
midj.k bR;kfn ¼Equipments Etc.½ 15
vfUre jgfr;k dk ewY; ¼Value of Closing Stock % of Original Value½ 50