A Study on Cost, volume & Profit Of Shree Jal Udyog

CHAPTER-1
INTRODUCTION

1.1 Background of the study

In the modern era, industry and commerce play vital role for the
development of the Nepalese industry. Industries are the backbones of the
economic development of the country. Such as Nepal there are many
small scale industries which provide the more opportunities for the
employment in economy. The term industry refers to that part of
business, which concerned with reduction, processing or fabrication of
product.
In an economy of developing country where more than 80% of its
total population is engaged in agriculture for their livelihood small scale
industry play great role in accelerating the process for the country thus
leading toward the economic development of the nation as per industries
Act,1997 an industry with fixed capital investment up to an amount Rs.
30 million is considered as small country.
1.2 Introduction of Shree Jal Udyog
Shree Jal Udyog is also one of the small scale industries operating
in our economy. It has been taken as a small industry as it fixed property
investment happens to be less than 30 million. Shree Jal Udyog is situated
in Biratnagar-13, Morang and was established in 12th of Bhadra 2064
B.S. It was established by Mr. Ajay Kumar Kushwaha and controlled by
him acting as the proprietor of the organization.
The company was established with fixed capital investment of Rs.
0.26 million and current capital investment of Rs.0.5 million. Shree Jal
Udyog has a one accountant and one supervisor, no of labor working in
the Shree Jal Udyog is 9.

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 A Study on Cost, volume & Profit Of Shree Jal Udyog

Shree Jal Udyog work in two shifts of 15 hours and one shift of 8
hours as required. This industry basic raw material is water, which is
mainly from core surface area of earth.
Shree Jal Udyog is grown as for its best quality product of water
like mineral water & drinking water. The company's major market of
product is local area like as Biratnagar, Inaruwa, Dhuabi, Jhumka, Pakali
and so on. It's product also sales in his eastern region part of Nepal like
as Itahari, Damak, Dhankuta, Hile, Birtamod and so on.
1.3 Literature Survey
The relationship between Cost, Volume and Profit is shown by
Cost, Volume and Profit analysis. It has analytical tools for analyzing the
relationship among Cost, Price, Profit, Sales and Production Volume.
Mainly there are three elements is Cost Volume and Profit analysis. They
are cost, sales or production volumes and profit. All these terms are
interconnected and dependent on each other. For instance profit per unit
of a product depends on it's selling price and cost of sales. The selling
price to greater extent will depend upon the cost and costs depend upon
the volume of production.
IT is highly essential for the Management to have the
computer knowledge and their inter relationship among the cost, volume
and profit. For this purpose cost , volume profit analysis regarded as a
sophisticated method or analytical tool used in Management. The use of
this method helps in determining the different level product or sales to
avoid losses to earn a desire profit and so on.
Break Even analysis is technique to explore the relationship
between cost, volume and profit. BEP is the point which represents the
level of production and sales where operating income (EBIT) is zero. IT
is the point where to sales revenue equal to total operating cost. Break
even analysis is important tool in financial planning and control because

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 A Study on Cost, volume & Profit Of Shree Jal Udyog

the cost volume profit relationship can be influenced great by the

production of the firm's investment in assets which are fixed.
"The Break Even Point is that point of sales volume at which total
revenue is equal to total costs, it is a no profit, no loss point."
Cash BEP is that BEP when non cash item are subtracted from
fixed operating costs. Therefore cash BEP may set Break Even point at
lower level of sales.
"Leverage means the use of fixed cost in an attempt to increase it's
profitability. Operating Leverage is denoted by the use of fixed financial
cost by the firm."

1.4 Statement Of Problem:

Every organization, whether big of small face same problems.
Therefore in order to achieve it's objectives, every firm has to trace out
it's major problems and find solution to these problems. The research,
during the study, has found some problem which affects the operation of
the firm. The major problems of Shree Jal Udyog are as follows:
 It lacks the latest technology in operation due to its small
size.
 High cost of production also cause problem due to which the
company is not able to increases in point.
 Advertising and promotional activities are not carried out
effectively.
 There is lack of co-ordination between the owner and labor
of the firm.
 Though competitors in the company also cause the problem
for Shree Jal Udyog

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 A Study on Cost, volume & Profit Of Shree Jal Udyog

1.5 Importance Of Cost, Volume & Profit Analysis in Business Firm:

The Cost, Volume and Profit help his organization to grow the
profit at different level production and sales. The changes in three
elements of cost, volume and profit analysis helps to grow exact changes
in any two elements. More precisely, the importance of cost, volume and
profit analysis in any business firm can be listed in point wise manner as
follows:
 Difference in cost due to change in production quality.
 Required production quantity to achieve target profit.
 Profit from various production quantity.
 Required sales production quantity to save from loss.
 Any change in selling price, cost production or profit leads
to change in every other element.
 Price of product goods.
 It helps to find out the ratio between product mix and
product which gives maximum profit.
 The product which should not be included in product mix.

1.6 Purpose of the study:

The basic purpose of the study is to trace out to cost, volume and profit of
the Shree Jal Udyog. Thus the purpose of the study is ;
 To calculate the profit resulting from a budgeted sales
volume.
 To ascertain the operating and cash BEP of the industry.
 To find out the operating leverage of the industry and thus
identify the business risk associated with it.
 To calculate the sales to achieve desired profit.
 To know the effect of change on price, cost and profit.

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 A Study on Cost, volume & Profit Of Shree Jal Udyog

 To determine the new BEP for changes in cost and selling

price.
 To measure the effect of changes in profit factors.
 To enhance the practical and analytical skill of the researcher
in related subjected.
1.7 Assumption Of The Study:
Some assumptions are to be set which conduction researcher and study
for achieving the objectives of the study. They are as follows;
 The available data and information are assumed to be
correct.
 The oral information, interview and data provided by the
proprietor are assumed to be correct.
 Working days are assumed to be 315 days.
 Inflation Index is assumed to be zero.
1.8 Limitation Of The Study:
The study is not free from the limitation. Some of the limitations are as
follows:
 Financial tools and technique used by the researcher may not
be sufficient for in depth analysis.
 Information, reports, references and reading materials
available were not sufficiently for the study.
 Tools used by the researcher and not free form limitations.
 The study is based on accounting statement of three years
only.
 Report is prepared on the basis of primary and secondary
data which are not free from limitations either.
 Inflation indeed Rs. ignored and assumed to be zero.

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 A Study on Cost, volume & Profit Of Shree Jal Udyog

1.9 Method Of Data Collection:

We know there are two types of data collection sources they are ;
a) Primary Sources: Primary Data
Primary data are those data which consists of information collected
for specific purpose. While collecting primary data which consist in
information collected for specific purpose. While collection primary data
great love should be taken and make sure that will be relevant accurate
comment and unbased. Primary data was collected through direct
interview with proprietor and working staffs.
b) Secondary Sources: Secondary Data
Secondary data consists of information that already exists some
where having been collected for another purpose. Secondary data was
collected from published data of industry during 2068/069 to 2070/071
provided by the account of the company.
C) Use if Analytic Tool:
There are different tools used in analyzing the Cost, Volume &
Profit of Shree Jal Udyog they are as follows;
i) Break Even Analysis
a) BEP
b) Cash BEP
ii) Leverage
a) Degree of Operating Leverage
b) Degree of Financial Leverage
c) Degree Of Combined Leverage

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 A Study on Cost, volume & Profit Of Shree Jal Udyog

CHAPTER-2
PRESENTATION AND ANALYSIS OF DATA
This part is concerned with representing and analyzing the data
with the help of various analytical tools, past date are very important to
evaluate the actual positions of any organization. Analyzing of data helps
to come close to reality. By analyzing the data one can find out the cure
problems or limitation of the organization. Therefore, this chapter is
focused on presenting and analyzing the data related to the Cost, Volume
and Profit of Shree Jal Udyog.
2.1 Presentation of Data:
Shree Jal Udyog
Profit & Loss
(F/Y 2068/069 to 2070/071)
Particular 2068/069 2069/070 2070/071
Sales 9349863.93 10388737.7 11635386.22
Less:Cost of goods sold 8293841.54 9215379.5 10321225.04
Gross profit 1056022.39 1173158.21 1314161.18
Less:Administrative 308638.18 342931.322 384083.08
Expanses
Profit From Operation 747384.2 830426.87 930078.10
Add:Other Income 2329.82 2588.69 2899.33
Less:Interest 112871.26 125412.512 140462.01
Less:Depriciation 367340.09 408155.6 457134.27
Profit Before Tax 269322.66 299447.45 335381.148
Less:Provision for Tax 53864.534 59849.5 67030.88
Profit After Tax 215458.136 239597.8 268350.03
Add:Last Year Profit 536305.65 751763.78 991367.73
Revenue Transfer To B|S 751763.78 991367.73 1259717.99
Source : Appendix-1-2
Shree Jal Udyog
Balance Sheet
(F/Y 2068/069 to 2070/071)
Particular 2068/069 2069/070 2070/071
Capital & Equity
Capital 3708000 3708000 4120000

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 A Study on Cost, volume & Profit Of Shree Jal Udyog

Reserve & Surplus 751763.78 991367.73 1259717.9

Secured Loan 4708015.8 3224637.2 3245076.3
Current Liability & 221769.93 486239.33 719922
Provision
Total Capital Liabities 9589548.81 8410244.26 9344716.2
Fixed Assets 2369488.95 2477670.7 2752967.7
Current Assets
Closing Stock 2876852.67 3202991.85 3558879.8
Debtor 3342662.27 1248708.82 2165232
Bank & Cash in Hand 17393.98 34143.94 37937.7
Loan In Advance 983150.95 746729.12 829699.3
Total Asset 9589548.81 8410244.246 9344716.2
source:appendix 1-2

Selling price & Variable Cost of Price

(F/Y 2068/069 to 2070/071)

Particular 2068/069 2069/070 2070/071
s.p per kg 20 22 23
v.c. per kg 14 15.18 16.33

2.2 Analysis of data

2.2.1 Break Even Analysis
The relationship between sales volume and operating profitability is
explained in cost volume profit, planning or operating breakeven
analysis. Breaks even represent the level of production and sales where
operating income (EBIT) is zero. Break Even analysis is a method of
determining the point at which sales will just cover operating cost. it is
the point where revenue from sales just equal just cover operating cost. It
is also shows the magnitude of the firm's profit or losses, if sales exceed

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 A Study on Cost, volume & Profit Of Shree Jal Udyog

or false below that point. break Even Analysis is important in the

planning and control process because that cost, volume and profit
relationship can be influenced greatly by the production of the firm's
investment in assets which are fixed.
2.2.1.1 Break Even point:
Break Even point represents that level of sales revenue and operating
expenses. So, the operating income is zero at BEP. It is calculated as
follows:

Fixed Cost
BEP in Unit=
SP Per Unit - VC per Unit

BEP in rupees =BEP in unit X SP per unit

Table No:-1
Break Even point of Rice
For Three Years (2067/68 to 2069/70)
Per ltr.
Year FC SP VC CM
(A) (B) (C) (D) (E)
2068/69 2589501.043 20 14 6
2069/70 2921061.02 22 15.18 6.82
2070/71 303880.85 23 16.33 6.67
Source: Appendix 1-2
Figure – 1

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 A Study on Cost, volume & Profit Of Shree Jal Udyog

Chart Title
7
6.8
6.6
6.4
CM in Rs.
6.2
CM
6
5.8
5.6
5.4
2068/69 2069/70 2070/71
Fiscal Year

Source: Table – 1

The above calculation shows that BEP in unit is 431584 ltr., 428308 ltr.
and 455604 ltr. and BEP in rupees is Rs. 8631080 Rs.9422776 and Rs.
1047889 respectively in FY 2067/68,2068/69 ,2069/70 it indicate that the
industry sale of Rs.8631080, Rs,9422776 and Rs.10478899 are necessary
to recover a operating cost in the FY 2067/68 ,2068/69 and 2069/70
respectively. The BEP rupees in 2069/70 is high then other FY, which
shows that fixed cost of industry has increase from previous year.

2.2.1.2 Cash Breakeven point:

Cash BEP is the BEP where none cash item are subtracted from the fixed
operating cost. Hence, a company with large proportion of fixed cost in
the firm of non-cash will have lower BEP and more strength of face
business problems. The purpose of calculating the cash BEP is to
determine the level of sale necessary to cover the cash operating cost. It
can be calculated as follows:
Fixed Cost -non cash expenses
Cash BEP=
PV

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 A Study on Cost, volume & Profit Of Shree Jal Udyog

SP-VC
PV ratio=
SP
Table No:-2
Cash BEP of Rice
(2067/68 to 2069/70)
Year FC Non Cash PV Ration Cash BEP
Outlay
(Depregiation)
(A) (B) (C) (D) B-C
E=
D
2068/69 2589501.043 367340.09 0.9 7407203.2
2069/70 2921061.02 408155.6 0.29 8665191.1
2070/71 303880.85 457134.27 0.31 8328214.8
Sources :Appendix1-2

Figure – 2

Cash BEP
9000000

8500000
Cash BEP INRs

8000000

7500000

7000000

6500000
2068/69 2069/70 2070/71
Fiscal Year

Source: Table 2

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 A Study on Cost, volume & Profit Of Shree Jal Udyog

The above calculation shows that cash BEP in Rupees is

Rs.7407203.2, Rs. 8665191.1 and Rs. 8328214.8 respectively in FY
2068/069, 2069/070 and 2070/071. It indicates that the industry sale
Rs.7407203.2, Rs. 866.5191.1 and Rs.832814.8 are necessary to recover
cash BEP in the FY2068/069, 2069/070 and 2070/071. The higher cash
BEP in the FY2069/070 indicate that the company has smaller proportion
of fixed cost in the form of non-cash expenses; large proportion of its
fixed cost consists mainly of cash item. Thus the firm having lower cash
BEP in the FY 2068/069 indicates that the firm has more strength to face
business problems as compared to other year.
2 .2.2 Leverage
The effect of change between two terms is known as leverage.
In financial term effect of change in between sales and EBIT and EPS is
known as leverage, which can be used to measure the effectiveness or
performance of management in an organization. If leverage is high, risk
and return will also be the low. There are three types of leverage:

1.Degree of Operating leverage (DOL)

2.Degree of financial leverage (DFL)
3.Degree of combined leverage (DCL)

2.2.2.1 Degree of Operating Leverage

Operating leverage results from the existence of the fixed operating cost
in the firm's income stream. operating leverage is define as the potential
use of fixed operating cost to magnify the effect of change in sales on
firm's earning before interest and tax or operating income .It measures
the business risk of the firm's. DOL can be calculated as follows:

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 A Study on Cost, volume & Profit Of Shree Jal Udyog

DOL = contribution margin/ EBIT

Table No: - 3
Degree of operating leverage
(2068/069 to 2070/071)
Year CM EBIT DOL

(A) (B) (C) D=B/C

2068/69 2804959.18 215458.18 13.02

2069/70 3220508.69 299447.66 10.02
2070/71 3606969.73 56088.88 6.35
Sources:appendix1-2

Figure – 3

DOL
14
12
10
DOL in Times

8
DOL
6
4
2
0
2068/69 2069/70 2070/71
Fiscal Year

Source: Table – 3

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 A Study on Cost, volume & Profit Of Shree Jal Udyog

DOL of Shree Jal Udyog is 13.02 times, 10.75 times and 6.35
times respectively in the FY 2067/68, 2069/070 2070/071.It indicates
that the every percentage increase in the sales will lead the firm's EBIT to
increase by 13.02%, 10.75% and 6.35% in the FY 2068/069, 2069/070
and 2070/071 respectively. For e.g. in FY 2068/069, if the sales increase
by 5% the EBIT of the firm in the same year increase by 65.1% (13.01
x5%), the DOL in the FY 2068/069, 13.02 high as compared to the other
year which is due to higher operating fixed cost. This indicates that the
FY 2068/069 as well as the business risk associated with it, as compared
to the others years.

2.2.2.2 Degree of Financial Leverage

Financial Leverage results from the presence of fixed financial cost in
firm's meet operating income. Fixed financial cost refers to the interest on
debt and dividend or preferred stock. It refers to the use of fixed financial
cost to show the effect of change of sales on firms earning per share.
Financial leverage measure the financial risk of the firm. DFL can be
calculated as follows;
EBIT
DFL=
EBT
Table No:-4
Degree Of Financial Leverage
(2068/069 to 2070/71)
Year EBIT EBT DFL

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 A Study on Cost, volume & Profit Of Shree Jal Udyog

(A) (B) (C) D=B/C

2068/069 215458.14 102586.54 2.1O

2069/070 299447.66 174035.15 1.72
2070/071 56088.88 427626.87 1.33
Source: Appedix1-2
Figure – 4

DCL
30

25

20
DFL in Times

15 DCL
10

0
2068/069 2069/070
Fiscal Year

DFL of Shree Jal Udyog is 2.10 times, 1.72 times,1.33 times

respectively in the F/Y 2068/069, 2069/070,2070/071. It indicates that the
every percentage increases in the EBIT will lead to the increase in the
firms EPS by 2.10, 1.72, 1.33 in the F/Y 2068/069, 2069/070, 2070/071
respectively. It also shows the relationship between EBIT and EBT of the
firm. The DFL of the firm in the F/Y 2070/071 is comparatively lower
due to use of less of debt i.e. most of the firm raise by the proprietor
himself and less debt has been taken compare to other year. Similarly, the
higher F/Y 2068/069 and 2069/070 is comparatively higher due to the
higher fixed financial cost i.e. high interest on debt.
2.2.2.3 Degree Of Combined Leverage

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 A Study on Cost, volume & Profit Of Shree Jal Udyog

The combination of operating and financial is known as combined

leverage, which shows the potential use of fixed cost. Both financial and
operating to magnify the effect of changes in sales on firms earning per
share. Thus, it shows total impact of fixed cost on the firms operating and
financial structure. DCL can be calculated as follows:
CM
DCL=
EBIT
Table No:5
Degree Of Combined Leverage
(2068/069 to 2070/071)
Year CM EBT DCL

(A) (B) (C) D=B/C

2068/069 2804959.18 102586.54 27.34

2069/070 3220508.69 174035.15 18.50
2070/071 3606969.73 427626.87 8.43
Sources : Appendix 1-2
Figure – 5

DCL
30

25

20
DCL in Times

15 DCL
10

0
2068/069 2069/070 2070/071
Fiscal Year

Source: Table 5

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 A Study on Cost, volume & Profit Of Shree Jal Udyog

DCL of Shree Jal Udyog is 27.34 times,18.50times, and 8.43 times in

F/Y 2068/069,2069/070,2070/071 respectively. It indicates that the every
percentage increase in sale by 27.34%, 18.50%, 8.43% in 2068/069,
2069/070,2070/071 respectively. It also shows the relationship between
contribution margin and the higher DCL and DFL in the FY 2068/069,
2069/070, 2070/071 and DCL is the combination of DOL and DFL.
2.3 Study Results:-
The results from the analysis of data are as follows:
Particular 2068/069 2069/070 2070/071
BEP 8631080 9422776 10478899
Cash 740720.32 8665191.1 8328214.8
DOL 13.02 10.75 6.35
DFL 2.10 1.72 1.33
DCL 27.34 18.50 8.43
Sources: Appendix 1-2

CHAPTER-THREE
SUMMARY, CONCLUSSIONS AND RECOMMENDATIONS
3.1 Summary
Summary signifies the briefing of the matter. The study
focuses on the cost, volume and profit analysis of Shree Jal Udyog Cost,
Volume and Profit is analyzed with the help of F/Y 3 year data
(2068/069,2069/070,2070/071) which is provided by Shree Jal Udyog
The study has been divided into three chapter i.e. introduction,
presentational and analysis of data, summary, conclusions and
recommendations.
In first chapter, the brief history of Shree Jal Udyog has
been discussed, followed by the literature survey and statement of
problems. Mentioning the importance of cost, volume and profit analysis
of small business firm, the purpose assumption and limitation of the study

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 A Study on Cost, volume & Profit Of Shree Jal Udyog

were also discussed. The method of data collection and the analytical
tools used for the study are also included in the first chapter.

In the second chapter, the financial data provided by the Shree Jal
Udyog has been tabulated, presented and analyzed further to arrive at the
cost, volume and profit position of the firm with the help of some
significant financial tools such as break even point, cash BEP and
leverage.

The third chapter includes the summary, conclusion and

recommendation. In this chapter, the whole research for the cost, volume
and profit analysis of Shree Jal Udyog is explained in the short form
along with the conclusion and necessary suggestion.

3.2 Conclusions
Shree Jal Udyog has played vital role in the economic
development of Nepal, not only by providing quantitative and qualitative
product to the consumers at the fair prices, but also by generating the
employment opportunities in the nation.
From above study of the cost, volume and profit analysis of
analysis of Shree Jal Udyog., has been drawn:

(i) Analysis of the BEP various types of product give an indication of

the firm’s performance of cost, volume and profit analysis.

(ii) The BEP as calculated under break even analysis shows that the
firm running under profit.

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 A Study on Cost, volume & Profit Of Shree Jal Udyog

(iii) The high degree of operation and combined leverage shows that
the risk involves in business is high.

(iv) The high degree of operation also indicates that the significant
change in the sales would lead to magnified change in the income of
the firm.

(v) The cash BEP shows that the industry should sell Rs.7407203.2,
Rs.866519.2,Rs.832821.4 in F/Y 2068/069,2069/070,2070/071
respectively, cover the cash operation cost.

vi) The calculated figure of operating leverages of the industry

identified the business risk associated with it.

vii) The new BEP for changes in cost and selling price.

3.3 Recommendations

At the end of the study, the following measures are recommended to

strength the cost, volume and profit analysis of Shree Jal Udyog On the
basis of forgone analysis:

(i) Shree Jal Udyog tries to increase its sales volume through
proper and effective advertising and promotional campaign.

(ii) Since, the firm has not invest adequately in advertising, the effect
tools of sales promotion and advertising will help to boost the sales and
thus will in the increasing the profit.

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 A Study on Cost, volume & Profit Of Shree Jal Udyog

(iii) Effective management and good labor relation is also necessary for
the smooth operation of the industry. Shree Jal Udyog has not proper
relationship between labor and owner. There is lack of training skill
development facility to the labor and employ. So, the firm has to take
necessary steps to provide training facilities and maintain, good labor
relation for the smooth functioning the industry.

(iv) Proper management of the machinery and other tools and equipment
can help to reduce the operating extent. So, Shree Jal Udyog Should
arrange the proper management of equipments .So that, it's operating
cost should be reduced.

(v) The firm should effectively adjust the product prices with the
changes in the input cost, so as to reduce the business risk associated ith
it.
BIBLI0GRAPHY
Agrawal, Govinda Ram, 2005. ''Entrepreneurship and small Business
Management'' M.K. Distributors.

K.C., Fatte Bahadur ,2001 "Business Finance" Sukunda Pustak

Bawan, Botaiti, Katmandu.

Kotler, Pilip and Armstrong Garry,10th Edition "Principle Of

Marketing' Prentice all Of India.

Pandey, L.N. 1991, "Financial Management" Vikash Publication House

Pvt. Ltd., New Delhi.

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 A Study on Cost, volume & Profit Of Shree Jal Udyog

Rana Surya, 10th Edition. "Financial Management" Rastrya Pustak

Bandar, Katmandu.

Guthier, R., (1992) "Entrepreneurship in Nepal" Small Business

Promotion Project.

Gupta, P.K, 2000 "Strategic Entrepreneurship" Everest Publishing

House.
Zivetz, Laurie, 1992 "Private Enterprise and State in Modern Nepal"
Oxford University Press.

Shukla, M.B, 2003 "Entrepreneurship and small Business

Management" Kitab Mahal.

Khanka, S.S, 1990 "Ereprnteneurship in Small industry"-Himalaya

Publishing House, New Delhi.

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 A Study on Cost, volume & Profit Of Shree Jal Udyog

Appendix-1
Shree Jal Udyog
BALANCE SHEET
As at Ashadh 31,2070
Particular 2068/069 2069/070 2070/071
Capital & Equity
Capital 3708000 4120000.00 3708000.0
0
Reserve & Surplus 751763.78 1259717.90 991367.73
Secured Loan 4708015.8 3245076.30 3224637.20
Current Liability & 221769.93 719922.00 486239.33
Provision
Total Capital Liabities 9589548.81 9344716.20 8410244.26
Fixed Assets 2369488.95 2752967.70 2477670.70
Current Assets
Closing Stock 2876852.67 3558879.80 3202991.85
Debtor 3342662.27 2165232.00 1248708.82
Bank & Cash in Hand 17393.98 37937.70 34143.94
Loan In Advance 983150.95 829699.30 746729.12
Total Asset 9589548.81 9344716.20 8410244.42
Sources : Annual Report Of SJU

Appendix-2
Shree Jal Udyog
Profit & Loss Account
For the Period Sharwan 01,2069 to Ashad 31st,2070
Particular Sch 2070/2069 2069/2068 2068/2067

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(Rs.) (Rs.) (Rs.)

Sales 11635386.22 10388737.7 9349863.93
Less:Cost of goods sold 10321225.04 9215379.5 8293841.54
Gross profit 1314161.18 1173158.21 1056022.39
Less:Administrative 384083.08 342931.322 308638.11
Expanses
Profit From Operation 930078.10 830426.87 747384.2
Add:Other Income 2899.33 2588.69 2329.82
Less:Interest 140462.01 125412.512 112871.26
Less:Depriciation 457134.27 408155.6 367340.09
Profit Before Tax 335381.148 299447.45 269322.66
Less:Provision fore Tax 67030.88 59849.5 53864.534
Profit After Tax 268350.03 239597.8 215458.136
Add:Last Year Profit 991367.73 751763.78 536305.65
Revenue Transfer To B|S 1259717.99 991367.73 751763.78
Sources : Annual Report Of SJL

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