Financial Management

BreakEven Analysis
Particulars F.E V.E Raw Material 37,390,082.00 Salaries 11,355,687.00 Repair & Maintaines 570,495.00 Fuel & Power 172,620.00 978,177.00 Insurance 571,263.00 Rent, Rates 37,136.00 Depriciation 891,260.00 Administrative, selling, General Salaries 5,289,409.00 Trevelling 1,552,107.00 Vechile runing 800,975.00 Postage & Telephone 836,070.00 Leagal & Professional 455,250.00 Audit fee 50,000.00 printing & Stationary 319,210.00 Boarding,Loadging 206,521.00 fee & Subscription 414,202.00 Books & Periodicals 31,073.00 Repair & Maintaines 93,851.00 Free samples 175,008.00 Export Tax 255,735.00 Advertisment 1,200,828.00 publicity -------cleaning & forwarding 2,376,925.00 Bad debts written miscelleneous 24,966.00 Depriciation 1,184,562.00 Financial & other Charges Markup 2,143,844.00 Bank charges 383,912.00 Zakat 9,975.00 Capital Loss 3,464.00 Worker participation fund 4,469,580.00 Donations 1,168,213.00 Taxation 7,667,150.00 Total 34,957,698.00 48,121,852.00 Debt Repayment 3250000

COMMERCIAL BREAKEVEN

Sales

160777089

B.E C.B.E

F.c / S - V.C * P.C 31.03

it represent that level of sales after which company's inc showing profit. It includes all expenses wether cash or non Debt Repay Capital Exp debt payment should b

C.B.E = commercial break even, F.c = Fix cost, V.c= Variable c = Production Capacity

Ca.B.E Ca.B.E

CASH BREAKEVEN

it represent that level of sales after which company's income s surplus cash. In Ca.B.E non- cash exp are replaced by repayme debt(capital Expenditure). If D.ReP is > Non-cash Exp, cash B Commercial B,E a nd vice versa. I requires value of depriciation to be equal to non-ca

Ca.B.E= Cash BreakEven, D,ReP = Debt Rep

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F.c / S - V.C * P.C 31.03

sent that level of sales after which company's income statement start profit. It includes all expenses wether cash or non- cash e.g Interest epay Revenue Exp p debt payment should be equal to depriciation

mmercial break even, F.c = Fix cost, V.c= Variable cost, S = Sales, = Production Capacity

P.C

F.c - non-cash exp+ D.ReP / S - V.C 32.07

nt that level of sales after which company's income statement start showing h. In Ca.B.E non- cash exp are replaced by repayment of principal amount of ital Expenditure). If D.ReP is > Non-cash Exp, cash B.E will be higher then al B,E a nd vice versa. Ideal Debt Management quires value of depriciation to be equal to non-cash expenditure

Ca.B.E= Cash BreakEven, D,ReP = Debt Repayment