Cost of sales

Finished goods at the beginning of the year

Cost of goods manufactured
Finished goods purchased
Finished goods at the end of the year
Cost of goods sold
Contract cost
Cost of goods manufactured
Work-in-process at beginning of the year
Raw material and components consumed
Direct wages
Factory overheads:
salaries, wages and benefits
traveling and conveyance
electricity, gas and water
repairs and maintenance
vehicles running and maintenance
insurance
depreciation
amortization of intangible assets
provision for obselete and slow moving stock
impairment loss on goodwill
carriage and freight
erection and testing
other factory overheads

Work-in-process at the end of the year

2013

2012

2011

354,649

405,301

780,642

10,880,933 12,577,168
0
174,265
10,880,933 12,751,433
-385,437
-354,649

9,375,125
114,314
9,489,439
-405,301

10,850,145 12,802,085 9,864,780

1,563,956 1,324,191
413,168
12,414,101 14,126,276 10,277,948
855,069
939,364
8,908,654 10,393,734
524,608
540,724

874,748
7,453,468
459,441

265,828
248,842
232,067
16,718
12,705
15,329
330,039
278,609
189,071
78,419
84,281
54,561
26,678
25,983
17,353
26,700
37,852
35,169
674,619
686,431
665,544
3,627
3,905
4,183
3,499
3,311
3,732
0
0
140,569
22,293
31,553
14,209
172,992
133,416
137,618
15,060
11,527
17,427
1,636,472 1,558,415 1,526,832
11,924,803 13,432,237 10,314,489
-1,043,870
-855,069
-939,364
10,880,933 12,577,168 9,375,125

2010
838,729
13,208,099
198,498
13,406,597
-780,642
13,464,684
350,070
13,814,754
756,549
11,070,227
574,876
318,879
30,433
216,513
100,164
24,613
28,881
674,236
4,502
2,745
80,325
19,450
161,312
19,142
1,681,195
14,082,847
-874,748
13,208,099