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SHOVA GAHANA GRIHA

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

Particulars CURRENT YEAR PREVIOUS YEAR


Sales Revenue 35,310,628.00 33,627,265.00
Less : Cost of Goods Sold
Opening stock 8,246,125.00 7,688,970.00
Add : Purchase 33,423,403.00 32,630,012.00
Add :Direct Expenses 184,510.00 125,250.00
Less : Closing Stock 8,432,630.00 8,246,125.00
Total Cost of Goods Sold 33,421,408.00 32,198,107.00
Gross Profit 1,889,220.00 1,429,158.00
Add : Other Income - -
Total Income 1,889,220.00 1,429,158.00
Less : Administrative/Selling Exp. 436,940.00 420,170.00
Operating Profit 1,452,280.00 1,008,988.00
Less : Depreciation 16,157.63 19,008.98
Earning Before Interest & Tax 1,436,122.37 989,979.02
Less : Interest 228,499.63 17,287.67
Earning Before Tax 1,207,622.74 972,691.35
Less : Provision for Tax 191,905.69 158,172.84
Earning After Tax 1,015,717.05 814,518.51
Profit upto previous year 1,854,462.01 1,039,943.50
Net Profit 2,870,179.06 1,854,462.01
Less : Drawing Addition 500,000.00 -
Cumulative profit transferred to Balance Sheet 2,370,179.06 1,854,462.01

Proprietor Reg. Auditor


PINKY INTERNATIONAL
DHARAN, SUNSARI
Income Statement
for the Projected year 2074/075

Particulars CURRENT YEAR PREVIOUS YEAR


Sales Revenue 280,000,000.00 35,310,628.00
Less : Cost of Goods Sold -
Opening stock 8,432,630.00 8,246,125.00
Add : Purchase 277,991,615.00 33,423,403.00
Add :Direct Expenses 635,450.00 184,510.00
Less : Closing Stock 46,691,260.00 8,432,630.00
Total Cost of Goods Sold 240,368,435.00 33,421,408.00
Gross Profit 39,631,565.00 1,889,220.00
Add : Other Income 1,400,000.00 -
Total Income 41,031,565.00 1,889,220.00
Less : Administrative/Selling Exp. 5,000,000.00 436,940.00
Operating Profit 36,031,565.00 1,452,280.00
Less : Depreciation 531,830.19 16,157.63
Earning Before Interest & Tax 35,499,734.81 1,436,122.37
Less : Interest 6,500,000.00 228,499.63
Earning Before Tax 28,999,734.81 1,207,622.74
Less : Provision for Tax 1,098,859.43 191,905.69
Earning After Tax 27,900,875.38 1,015,717.05
Profit upto previous year 2,370,179.06 1,854,462.01
Net Profit 30,271,054.44 2,870,179.06
Less : Drawing Addition 1,500,000.00 500,000.00
Cumulative profit transferred to Balance Sheet 28,771,054.44 2,370,179.06

Proprietor
DIP ISHANI NEPAL KHADHYA UDHYOG PVT LTD
ITAHARI, SUNSARI
Income Statement
for the Projected year 2074/075

Particulars CURRENT YEAR PREVIOUS YEAR


Sales Revenue 33,600,000.00 280,000,000.00
Less : Cost of Goods Sold -
Opening stock 46,691,260.00 8,432,630.00
Add : Purchase 27,956,410.00 277,991,615.00
Add :Direct Expenses 690,370.00 635,450.00
Less : Closing Stock 6,267,330.00 46,691,260.00
Total Cost of Goods Sold 69,070,710.00 240,368,435.00
Gross Profit (35,470,710.00) 39,631,565.00
Add : Other Income - 1,400,000.00
Total Income (35,470,710.00) 41,031,565.00
Less : Administrative/Selling Exp. 632,840.00 5,000,000.00
Operating Profit (36,103,550.00) 36,031,565.00
Less : Depreciation 47,460.94 531,830.19
Earning Before Interest & Tax (36,151,010.94) 35,499,734.81
Less : Interest - 6,500,000.00
Earning Before Tax (36,151,010.94) 28,999,734.81
Less : Provision for Tax 1,283,494.67 1,098,859.43
Earning After Tax (37,434,505.61) 27,900,875.38
Profit upto previous year 28,771,054.44 2,370,179.06
Net Profit (8,663,451.17) 30,271,054.44
Less : Drawing Addition 1,700,000.00 1,500,000.00
Cumulative profit transferred to Balance Sheet (10,363,451.17) 28,771,054.44

Proprietor
SHOVA GAHANA GRIHA
DHARAN, SUNSARI
Balance Sheet
as on Ashad End 2074

CURRENT YEAR PREVIOUS YEAR


1. Capital & Reserve Fund :
Capital Fund 4,000,000.00 4,000,000.00
Proprietor's Fund - -
Reserve Fund & Surplus 2,370,179.06 1,854,462.01
2. Loan & Borrowings :
Overdraft & Short term Debt. 2,422,202.64 3,027,182.34
Term Loan - -
Demand Loan - -
Grand Total 8,792,381.70 8,881,644.35
1. Fixed Assets : 91,559.89 107,717.52
2. Current Assets :
Closing Stock 8,432,630.00 8,246,125.00
Advance, Deposite & Prepaid Exp. - -
Other Current Assets - -
Sundry Debtors 663,062.00 2,541,950.00
Cash & Bank Balance 432,965.50 361,220.67
3. Current Liabilities :
Sundry Creditors 635,930.00 2,217,196.00
Provision For Tax 191,905.69 158,172.84
Other Current Liabilities - -
Grand Total 8,792,381.70 8,881,644.35
- -

Proprietor Reg. Auditor


PINKY INTERNATIONAL
DHARAN, SUNSARI
Projected Balance Sheet
as on Ashad End 2075

CURRENT YEAR PREVIOUS YEAR


1. Capital & Reserve Fund :
Capital Fund 2,500,000.00 4,000,000.00
Proprietor's Fund - -
Reserve Fund & Surplus 28,771,054.44 2,370,179.06
2. Loan & Borrowings : -
Overdraft & Short term Debt. 65,000,000.00 2,422,202.64
Term Loan - -
Unsecured Loan from Proprieor - -
Grand Total 96,271,054.44 8,792,381.70
1. Fixed Assets : 2,128,097.21 91,559.89
2. Current Assets : -
Closing Stock 46,691,260.00 8,432,630.00
Advance, Deposite & Prepaid Exp. 350,000.00 -
Other Current Assets - -
Sundry Debtors 31,224,457.00 663,062.00
Cash & Bank Balance 567,190.80 432,965.50
3. Current Liabilities : -
Sundry Creditors 5,820,350.00 635,930.00
Provision For Tax 1,098,859.43 191,905.69
Other Current Liabilities 1,030,960.00 -
Grand Total 73,010,835.58 8,792,381.70
23,260,218.86 -

Proprietor
DIP ISHANI NEPAL KHADHYA UDHYOG PVT LTD
ITAHARI, SUNSARI
Projected Balance Sheet
as on Ashad End 2075

CURRENT YEAR PREVIOUS YEAR


1. Capital & Reserve Fund :
Capital Fund 5,000,000.00 2,500,000.00
Proprietor's Fund - -
Reserve Fund & Surplus (10,363,451.17) 28,771,054.44
2. Loan & Borrowings : -
Overdraft & Short term Debt. - 65,000,000.00
Term Loan - -
Unsecured Loan from Proprieor - -
Grand Total (5,363,451.17) 96,271,054.44
1. Fixed Assets : 142,382.81 2,128,097.21
2. Current Assets : -
Closing Stock 6,267,330.00 46,691,260.00
Advance, Deposite & Prepaid Exp. 1,320,000.00 350,000.00
Other Current Assets - -
Sundry Debtors 5,545,446.00 31,224,457.00
Cash & Bank Balance 996,150.99 567,190.80
3. Current Liabilities : -
Sundry Creditors 165,470.00 5,820,350.00
Provision For Tax 1,283,494.67 1,098,859.43
Other Current Liabilities - 1,030,960.00
Grand Total 12,822,345.13 73,010,835.58
(18,185,796.30) 23,260,218.86

Proprietor
KUMAR HOTEL
DHARAN, SUNSARI
Income Statement
for the three Projected year

Particulars 2074/075 2075/076 2076/077


Sales Revenue 16,000,000.00 18,000,000.00 20,000,000.00
Less : Cost of Goods Sold
Opening stock 46,691,260.00 3,820,990.00 4,032,440.00
Add : Purchase 11,753,420.00 13,201,450.00 14,753,190.00
Add :Direct Expenses 516,350.00 550,000.00 625,000.00
Less : Closing Stock 3,820,990.00 4,032,440.00 4,410,630.00
Total Cost of Goods Sold 55,140,040.00 13,540,000.00 15,000,000.00
Gross Profit (39,140,040.00) 4,460,000.00 5,000,000.00
Add : Other Income - -
Total Income (39,140,040.00) 4,460,000.00 5,000,000.00
Less : Administrative/Selling Exp. 575,000.00 625,000.00 675,000.00
Operating Profit (39,715,040.00) 3,835,000.00 4,325,000.00
Less : Depreciation 100,793.78 80,722.11 64,899.34
Earning Before Interest & Tax (39,815,833.78) 3,754,277.89 4,260,100.66
Less : Interest 440,378.23 411,820.48 379,162.94
Earning Before Tax (40,256,212.01) 3,342,457.41 3,880,937.72
Less : Provision for Tax 621,339.80 809,860.09 998,433.20
Earning After Tax (40,877,551.81) 2,532,597.32 2,882,504.52
Profit upto Previous year 28,771,054.44 (13,156,497.37) (11,873,900.05)
Total Profit (12,106,497.37) (10,623,900.05) (8,991,395.53)
Less Drawing 1,050,000.00 1,250,000.00 1,400,000.00
Cumulative profit tfd to Balance Sheet (13,156,497.37) (11,873,900.05) (10,391,395.53)

Propritor
KUMAR HOTEL
DHARAN, SUNSARI
Balance Sheet
for the three projected year

2074/075 2075/076 2076/077


1. Capital & Reserve Fund :
Capital Fund 300,000.00 300,000.00 300,000.00
Reserve Fund & Surplus (13,156,497.37) (11,873,900.05) (10,391,395.53)
Propritor's Fund - - -
2. Loan & Borrowings :
Over Draft Loan - - -
Term Loan 3,136,708.06 2,906,669.38 2,666,900.78
Current Portion of Long term Debt. 185,565.04 230,038.68 239,768.60
Grand Total (9,534,224.27) (8,437,191.99) (7,184,726.15)
1. Fixed Assets : 439,095.38 358,373.27 293,473.93
2. Current Assets :
Closing Stock 3,820,990.00 4,032,440.00 4,410,630.00
Advance, Deposite & Prepaid Exp. 1,835,565.00 2,080,038.00 2,739,768.00
Sundry Debtors 1,966,460.00 2,888,341.00 3,274,790.00
Other Current Assets - - -
Cash & Bank Balance 1,238,450.87 1,276,921.55 1,418,490.84
3. Current Liabilities :
Sundry Creditors 380,000.00 430,000.00 490,000.00
Provision For Tax 621,339.80 809,860.09 998,433.20
Other Current Liabilities - - -
Grand Total 8,299,221.45 9,396,253.73 10,648,719.57
(17,833,445.72) (17,833,445.72) (17,833,445.72)

Propritor
SHOVA GAHANA GRIHA
DHARAN, SUNSARI
Cash flow Statment for the
Fiscal Year 2073/074

Particular Annex Amount


A Operating Cash Flow
Net Profit this Year 1,015,717.05
Depriciation 16,157.63
1,031,874.68
Increase in Closing Stock (186505)
Decrease in Advance, Deposit 0
Decrease in Sundry Debtors 1,878,888
Increase in other Cureent Assets -
Decrease in Sundry Creditors (1581266.00)
Increase in Provision For Tax 33732.85
Inecrease in Other current Liabilities 0.00 144849.85
1176724.53
B Investment Cash Flow
Sale of Fixed Assets 0
Purchase of Fixed Assets 0
Total Investment Cash Flow 0
C Financial Cash Flow
Increase in Capital -
Decrease in Secured Loan (604,979.70)
Increase in Propritor's Fund 0
Withdrawal of Profit (500000) (1,104,979.70)
Total Financing Cash Flow (1,104,979.70)
Cash equivalent 71,744.83
Cash and Bank Previous Year 361,220.67
Cash and Bank This Year 432,965.50

Proprietor Reg. Auditor


KUMAR HOTEL
DHARAN, SUNSARI
Cash flow Statment for the
For the fiscal Year 2073/074

Particular Annex Amount


A Operating Cash Flow
Net Profit this Year 1,905,968.04
Depriciation 126,349.70
2,032,317.74
Increase in Closing Stock (1298070)
Increase in Advance, Deposit (1500000)
Increase in Sundry Debtors (1,552,285.00)
Decrease in Sundry Creditors (231805.51)
Increase in Provision For Tax 184619.79
Inecrease in Other current Liabilities 0.00 (4397541)
(2365222.98)
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 -
Increase in Secured Loan 3,322,273.10
Increase in Propritor's Fund -
Widhdraw of Profit (900,000.00) 2,422,273.10
Total Financing Cash Flow 2,422,273.10
Cash equivalent 57,050.12
Cash and Bank Previous Year 75,415.00
Cash and Bank This Year 132,465.12
Proprietor Reg. Auditor

BISHNUPADUKA FURNITURE UDHYOG


DHARAN, SUNSARI
Cash flow Statment for the
For the Projected Year 2075/076

Particular Annex Amount


A Operating Cash Flow
Net Profit this Year 1,175,474.24
Depriciation 58,125.00
1,233,599.24
Increase in Closing Stock (341580)
Increase in Advance, Deposit (50000)
Increase in Sundry Debtors (271,989.00)
Increase in Sundry Creditors 42760.00
Increase in Provision For Tax 58508.46
Inecrease in Other current Liabilities 0.00 (562301)
671298.70
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 -
Decrease in Secured Loan (76,158.96)
Increase in Propritor's Fund -
Widhdraw of Profit (550,000.00) (626,158.96)
Total Financing Cash Flow (626,158.96)
Cash equivalent 45,139.74
Cash and Bank Previous Year 144,320.46
Cash and Bank This Year 189,460.20
Proprietor

BISHNUPADUKA FURNITURE UDHYOG


DHARAN, SUNSARI
Cash flow Statment for the
For the Projected Year 2076/077

Particular Annex Amount


A Operating Cash Flow
Net Profit this Year 1,406,644.94
Depriciation 46,781.25
1,453,426.19
Increase in Closing Stock (323280)
Increase in Advance, Deposit (100000)
Increase in Sundry Debtors (339,220.00)
Increase in Sundry Creditors 26215.00
Increase in Provision For Tax 77056.90
Inecrease in Other current Liabilities 0.00 (659228)
794198.09
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 -
Decrease in Secured Loan (85,817.83)
Increase in Propritor's Fund -
Widhdraw of Profit (700,000.00) (785,817.83)
Total Financing Cash Flow (785,817.83)
Cash equivalent 8,380.26
Cash and Bank Previous Year 189,460.20
Cash and Bank This Year 197,840.46
Proprietor
432,965.50
`
GANGA RICE MILL GHARELU UDHYOG
DHARAN, SUNSARI
Details of Administrative Expenses
for the Fiscal Year 2073/074

S.NO. Particulars Amount in Rs


1 Staff Salary 220,000.00
2 Telephone & Mobile Exp. 6,420.00
3 Electricity Exp. 4,280.00
4 Traveling Exp. 5,440.00
5 Audit Fee 15,000.00
6 Printing & Stationary 2,410.00
7 Misc. Exp. 10,880.00
8 Renewal & Bank Charge 6,500.00
9 House Rent 48,000.00
10 Megazin Exp. 3,500.00
11 Advertisement Exp. 4,460.00
12 Donation 1,500.00
13 Repair & maintenance 1,810.00
14 Insurance Exp. -
15 Guest Exp. 2,490.00
Total : 332,690.00
104,250.00

Proprietor 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


436,940.00
PINKY INTERNATIONAL
DHARAN, SUNSARI
Provisional Depreciation Chart
For the fiscal year 2073/074

S.N. Particular of Assets Assets Value Purchase Value Total value Dep. Rate Depricated Amount Coming year value
1 Automobiles 3,321,026.84 0.00 3,321,026.84 20 664,205.37 2656821.47
2 Other fixed Assets 3,654.04 0.00 3,654.04 15 548.11 3105.93
Total 3,324,680.88 3,324,680.88 664,753.48 2,659,927.40

PROPRITOR Accountant
KUMAR HOTEL
DHARAN, SUNSARI
Depreciation Chart
For the projected year

2074-2075
S.N. Particular of Assets Assets Value Purchase Value Total value Dep. Rate Depricated Amount Coming year value
1 Furniture & Fixture 2,656,821.47 0.00 2,656,821.47 25 664,205.37 1992616.10
2 Other Assets 3,105.93 0.00 3,105.93 15 465.89 2640.04
Total 2,659,927.41 0.00 2,659,927.41 664,671.26 1,995,256.15

2075-2076
S.N. Particular of Assets Assets Value Purchase Value Total value Dep. Rate Depricated Amount Coming year value
1 Furniture & Fixture 1,992,616.10 0.00 1,992,616.10 25 498,154.03 1494462.08
2 Other Assets 2,640.04 0.00 2,640.04 15 396.01 2244.04
Total 1,995,256.15 0.00 1,995,256.15 498,550.03 1,496,706.12

2076-2077
S.N. Particular of Assets Assets Value Purchase Value Total value Dep. Rate Depricated Amount Coming year value
1 Furniture & Fixture 1,494,462.08 0.00 1,494,462.08 25 373,615.52 1120846.56
2 Other Assets 2,244.04 0.00 2,244.04 15 336.61 1907.43
Total 1,496,706.12 0.00 1,496,706.12 373,952.13 1,122,753.99

PROPRITOR
AAKRITI TRADERS
Dharan, Sunsari

Closing Stock Details


Upto Bhadra 13, 2074

S.No Particulars Unit Qty Rate Amount


1 Sugar 50kg Bag 322 2900 933,800.00
2 Jeera Rice 25kg Bag 1478 1510 2,231,780.00
3 Kanchhi Rice 50kg Bag 369 1674 617,706.00
4 Mansuli Rice 50kg Bag 788 2405 1,895,140.00
5 Basmati Rice 20kg Bag 159 2025 321,975.00
6 Jeera Rice 30kg Bag 94 2500 235,000.00
7 Mansuli Rice 25kg Bag 543 1350 733,050.00
8 Chura 20kg Bag 457 625 285,625.00
9 Fingerchips 20kg Bag 140 950 133,000.00
10 Fingerchips small 20kg Bag 189 960 181,440.00
11 Dhaniya 40kg Bag 49 9200 450,800.00
12 Sona Rice 50kg Bag 561 2205 1,237,005.00
13 riffine Postman oil Cartoon 460 1165 535,900.00
14 Jashree Oil Cartoon 310 1215.424 376,781.41
15 Masur Dal Indian 30kg Bag 175 4350 761,250.00
16 Juneli Dal 25kg Bag 239 3840 917,760.00
17 Khudi 50kg Bag 715 1260 900,900.00
18 Panimaira Mansuli 50kg Bag 477 2305 1,099,485.00
19 Dhara Oil Cartoon 342 1775 607,050.00
20 Khukuri Oil Cartoon 418 1720 718,960.00
21 Bahus chura 50kg Bag 440 751 330,440.00
22 Laxmi jeera 25kg Bag 698 1310 914,380.00
23 Khulla Bhuja 10kg Bag 310 540 167,400.00
24 Packet Bhuja 8kg Bag 542 828 448,776.00
Total : 17,035,403.41

Proprietor
RIMIX STORES
Dharan, Sunsari

Closing Stock Details


As on Ashad End, 2074

SL No. Particulars Amount


1 Rice 462,150.00
2 Gas 40,220.00
3 Cosmetics goods 955,690.00
4 Gurranted goods 1,645,130.00
5 Gift Items 596,695.00
6 Cold Drinks 265,190.00
7 Chochalates 718,550.00
8 Kirana Items 810,620.00
9 Juice Items 224,585.00
10 Different types of Cloths 1,025,640.00
11 Other 86,780.00
Total 6,831,250.00

Proprietor Reg. Auditor