#VALUE!

#VALUE!
Balance Sheet
As on 31st Ashad 2069

Particulars FY 2069/70 FY 2068/69 FY 2067/68

Sources of Funds:
Paid Up Share Capital #NAME? #NAME? #NAME?
Partners Further Investment #NAME? #NAME? #NAME?
Reserves and Surplus #NAME? #NAME? #NAME?
Mid Term & Long Term Loans
Directors loan - #NAME? #NAME?
Bank Loan #NAME? #NAME? #NAME?
Total #NAME? #NAME? #NAME?

Application of Fund
Fixed Assets
Gross Block #NAME? #NAME? #NAME?
Less:Depreciation & Amortisation #NAME? #NAME? #NAME?
Fixed Assets (Net) #NAME? #NAME? #NAME?

Investments -
Current Assets:
Inventories- Dhan, Chamal, Dhuto,
Bhus(As approved by Proprietor) #NAME? #NAME? #NAME?
Trade & Other Receivables #NAME? #NAME? #NAME?
Cash & Bank Balances #NAME? #NAME? #NAME?
Advances, Loan, Prepaid & Deposits #NAME? #NAME? #NAME?
Total Current Assets #NAME? #NAME? #NAME?
Less: Current Liabilities & Provisions
Trade & Other Payables #NAME? #NAME? #NAME?
Provisions #NAME? #NAME? #NAME?
Total Current Liabilities #NAME? #NAME? #NAME?
Net Current Assets #NAME? #NAME? #NAME?
Miscellaneous Expenditure
(To the extent not written off or adjusted)
Profit & Loss A/c - -
Total Application #NAME? #NAME? #NAME?

Significant accounting policies and notes to accounts

…………………. ……………………….. ……………..

Accountant Partner Auditor
 #VALUE!
#VALUE!
Profit & Loss Account
for the year ended on 31st Ashad 2069

Particulars FY 2069/70 FY 2068/69 FY 2067/68

Sales #NAME? #NAME? #NAME?

Less: Cost of Goods Sold #NAME? #NAME? #NAME?
Gross Operating Profit 8,931,500 6,145,020 4,558,900

Administrative Expenses #NAME? #NAME? #NAME?

Profit Before Depreciation and Interest 7,363,600 4,898,675 3,569,610

Depreciation & Amortisation #NAME? #NAME? #NAME?

Profit Before Interest 7,014,718 4,627,013 3,363,560

Interest on bank loan #NAME? #NAME? #NAME?

Profit Before Tax 6,402,218 4,627,013 3,363,560

Provision for Tax #NAME? #NAME? #NAME?

Net Profit After Provision of Tax 5,121,775 3,701,610 2,690,848

Profit Withdrawn By Partners #NAME? #NAME? #NAME?

Profit After Drawings 2,121,775 3,401,610 2,510,848

Accumulated Profit upto Last Year 5,912,458 2,510,848 #NAME?

Balance Transferred to Reserves & Surplus 8,034,233 5,912,458 2,510,848

Significant accounting policies and notes to accounts

…………………. ……………………….. …………………….

Accountant Partner Auditor
 Source Taggers Pvt.Ltd.
Balkumari, Lalitpur
Fiscal Year 2071/72
Sales VATable Sales
Months Excise Duty Excise Duty Paid
Water Tank Non-Exciseable
Opening Balance -
Shrawan 2071 3,110,915.69 - 155,545.78 3,266,461.47 155,546.000 (0.215)
Bhadra 1,478,323.75 - 73,916.19 1,552,239.94 73,917.000 (0.813)
Aswin 849,407.37 - 42,470.37 891,877.74 42,471.000 (0.631)
Kartik 4,699,485.00 - 234,974.25 4,934,459.25 234,975.000 (0.750)
Mangsir 6,449,426.00 51,829.86 322,471.30 6,823,727.16 322,472.000 (0.700)
Poush 5,540,179.00 13,934.00 277,008.95 5,831,121.95 277,009.000 (0.050)
Magh 4,995,139.00 249,756.95 5,244,895.95 249,757.000 (0.050)
Falgun 6,386,428.00 - 319,321.40 6,705,749.40 319,322.000 (0.600)
Chaitra 7,546,133.00 - 377,306.65 7,923,439.65 377,307.000 (0.350)
Baishakh 2072 4,313,008.00 146,731.00 215,650.40 4,675,389.40 215,651.000 (0.600)
Jestha 5,417,604.00 236,337.80 270,880.20 5,924,822.00 270,880.000 0.200
Asar 3,734,751.50 97,022.00 186,737.58 4,018,511.08 186,737.000 0.575

Total 54,520,800.31 545,854.66 2,726,040.02 57,792,694.99

Mega Hygienic Foods Pvt. Ltd. Mega Hygienic Foods Pvt. Ltd. (From 16-Jul-2017)V
Trial Balance Trial Balance
16-Jul-2016 to 15-Jul-2017 16-Jul-2017 to 16-Jul-2018
Mega Hygienic Foods Pvt. Ltd. - Mega Hygienic Foods Pvt. Ltd.
(from 16-Jul-2016) (From 16-Jul-2017)V
Particulars 16-Jul-2016 to 15-Jul-2017 Particulars 16-Jul-2017 to 16-Jul-2018
Closing Balance Closing Balance
Debit Credit Debit Credit
Capital Account 1424112.76 12500000.00 Capital Account 12500000.00
Reserves & Surplus 1424112.76 Share Capital 12500000.00
Share Capital 12500000.00 Loans (Liability) 27144823.67
Loans (Liability) 1922860.89 Mandip Kumar Bhattarai (D/A) 27144823.67
Director Loans 1922860.89 Current Liabilities 5052128.13 10597428.83
Current Liabilities 865440.64 26560.92 Duties & Taxes 3206892.23 15424.83
Duties & Taxes 865440.64 9560.92 SST 1% 4924.83
TDS on Rent 9000.00
TDS on audit fee 1500.00
Excise Duty 2726.58 VAT A/c 3206892.23
TDS Office Rent 2500.00 Provisions 165820.00
TDS on Audit Fee 3000.00 Salary Payable 67320.00
Audit Fee Payable 98500.00
TDS Remuniration SST 1334.34 Sundry Creditors 1845235.90 10416184.00
Vat A/c 865440.64 Fixed Assets 7615265.98
Sundry Creditors Block-A 3418844.17
Audit Fee Payable 17000.00 Block-B (25%) 61608.73
Fixed Assets 7874020.57 Block-C (20%) 634666.67
Block-A 2943825.79 Block-D (15%) 3476679.74
Block-B (25%) 10416.67 Block- E 23466.67
Block-C (20%) 793333.33 Current Assets 16882253.52 12065.55
Block-D (15%) 4098711.45 Opening Stock 3127874.33
Block-E 27733.33 Deposits (Asset) 1500.00
Current Assets 2715398.84 Deposit to Worldlink 1500.00
Opening Stock 2466354.89 Loans & Advances (Asset) 284335.00
Deposits (Asset) 204000.00 Staff Advances 80335.00
Nitrogen Cyl.Amount Deposit 204000.00 Gas Cylinder Deposit 204000.00
Loans & Advances (Asset) Sundry Debtors 8626716.48 12065.55
Sundry Debtors Cash-in-hand 651254.67
Cash-in-hand 36184.80 Cash 651254.67
Cash 36184.80 Bank Accounts 3741067.97
Bank Accounts 8859.15 Century Bank 594530.65
Rastriya Banijya Bank Ltd. 3512.05 Mega Bank 199104.10
Siddartha Bank Ltd. 4347.10 Nepal Bank Ltd. 258290.00
 Supreme Development Bank Ltd 1000.00 Rastriya Banijya Bank Ltd. (71901) 2680284.07
Sales Accounts 123267.32 RRB 3512.05
Cheese Ball Sales 123267.32 Siddartha Bank Ltd. 4347.10
Purchase Accounts 1297041.40 Supreme Development Bank Ltd. 1000.00
Essense & Chemical Purchase 145700.00 TDS Receivables 449505.07
Packaging Materials Purchase 642257.28 Sales Accounts 60471137.19
Consumable Purchase 294434.12 Cheese Ball Sales 359589.60
Raw Material 214650.00 Hardware Materials Sales 60111547.59
Direct Expenses 171280.10 Purchase Accounts 78058469.50
Diesel & Fuel Purchase 113920.10 Cement Purchase 21483585.76
Electricity Charges 23860.00 Consumable Items 72087.66
Wages 33500.00 Hardware Materials 3487152.50
Indirect Expenses 225394.82 Sanitary Item 96555.50
Amount W/off 0.02 Tanki 618439.25
Audit Fee 20000.00 Wire & Rod 52300648.83
Communication & Telegram 10768.80 Direct Expenses 1654216.00
Lodging & Fooding Exp. 1200.00 Carriage Inwards 1654216.00
Office Expenses 6995.00
Office Rent 25000.00 Indirect Incomes 2,996,698.82
Petrol Fuel Exps. 4400.00 Sales Commission 2,996,698.82
Printing & Stationery 12440.00 Indirect Expenses 1198393.12
Repair & Maintenance Exp. 19000.00 Amount W/off 1346.12
Salary 100000.00 Audit fee 100,000.00
Transportation Cost 20126.00 Bank Charge 103589.00
Travelling Exp. 5465.00 Donation 5555.00
Grand Total 14572689.13 14572689.13 Electricity Charges 6760.00
Fuel Expenses 10065.00
Internet Expenses 13332.74
Kitchen Expenses 7250.00
Loading & Unloading Exp. 229819.00
Marketing Expenses 28500.00
Medical Treatment Exp. 2000.00
Office Expenses 5460.00
Office Rent 90000.00
Printing & Stationery Expenses 4543.00
Salary 509050.49
Staff Welfare Expenses 36120.00
Tax Expenses 19453.42
Telephone Expenses 11309.35
Travelling Exp. 14240.00
Profit & Loss A/c 3261427.83
Difference in opening balances 0.02
Grand Total 113722154.08 113722154.08
 Source Taggers Pvt.Ltd.
Balkumari, Lalitpur
BALANCE SHEET
As on 31st Ashad 2074
Amount in NPR.

Particulars Schedule 31 Ashad 2073 31 Ashad 2073

ASSETS

Non current Assets

Property, Plants and Equipments 1 232,935.56 24,720.19

Current Assets
Inventories - -
Trade & Other Receivables 2 - 102,000.00
Cash & Cash Equivalents 3 125,273.81 28,263.00
Advances & Deposits 4 50,160.00 208,150.00

408,369.37 363,133.19

Capital & LIABILITIES

Proprietor's Fund
Proprietor's Contribution 5 500,000.00 500,000.00
Reserves and Surplus 6 (393,985.25) (153,538.81)

Non-Current Liablities

Current Liablities
Trade & Other Payables 7 177,080.81 16,672.00
Overdraft Loan -
Provisions - -

283,095.56 363,133.19

Schedules Referred, Significants Accounting Policies and Notes to Accounts are integral parts of this Financial Statements.
On Behalf of the Company, In terms of our report of even
date attached

Director For and on behalf of

Chartered Accountant

Date:
Place:
 Source Taggers Pvt.Ltd.
Balkumari, Lalitpur
INCOME STATEMENT
For the year ended on 31st Ashad 2073
Amount in NPR.
Particulars Schedule 31 Ashad 2073 31 Ashad 2073

Revenue from Operations 341,886.00 197,188.00

Cost of Goods Sold - -

Gross Profit 341,886.00 197,188.00

Indirect Income - -
341,886.00 197,188.00
Administrative Expenses 8 357,633.00 201,807.00
Selling & Distribution Expenses - -

Profit/(Loss) Before Interest and Depreciation (15,747.00) (4,619.00)

Depreciation 1 71,162.63 8,240.06

Financial Expenses - -
Profit Before Tax (86,909.63) (12,859.06)

Provision for Tax - -

Net Profit After Provision of Tax (86,909.63) (12,859.06)

Accumulated Profit upto Last Year (153,536.81) (140,677.75)

Balance Transferred to Reserves & Surplus (240,446.44) (153,536.81)

Schedules Referred, Significants Accounting Policies and Notes to Accounts are integral parts of this Financial Statements.
On Behalf of the Company, In terms of our report of even
date attached

-
Director For and on behalf of
-
Chartered Accountant
Date:
Place:
 Source Taggers Pvt.Ltd.
Balkumari, Lalitpur
CASH FLOW STATEMENT
For the year ended on 31st Ashad 2073
Amount in NPR.

31 Ashad 2073 31 Ashad 2073

A. Cash Flow From Operating Activities
Profit during the current year (86,909.63) (12,859.06)
Adjustments For:
Add: Depreciation 71,162.63 8,240.06
Less: Tax Adjustment for Previous period - -
Operating Profit/Loss before Working Capital Changes (15,747.00) (4,619.00)
Decrease/(Increase) in Current Assets 259,990.00 9,759.00
Increase/(Decrease) in Current Liabilities 160,408.81 (1,442.00)
Net Cash Flow From Operating Activites 404,651.81 3,698.00

B. Cash Flow From Investing Activities

Purchase of Property, Plant and Equipments (279,378.00) -
Sale Proceeds of Property, Plant and Equipments - -
Net Cash Used in Investing Activities (279,378.00) -

C. Cash Flow From Financing Activities

Increase in Share Capital - -
Cash Received from OD Proceeds - -
Net Cash Flow From Financing Activities - -

Cash Generated in the year (A+B+C) 125,273.81 3,698.00

Cash and Cash Equivalent at Beginning of the Year - 24,565.00

Cash and Cash Equivalent at End of the Year 125,273.81 28,263.00

Schedules Referred, Significants Accounting Policies and Notes to Accounts are integral parts of this Financial Statements.

On Behalf of the Company, In terms of our report of even

date attached

- -
Director For and on behalf of
-
Chartered Accountant

Date:
Place:
 Source Taggers Pvt.Ltd.
Balkumari, Lalitpur
STATEMENT OF CHANGE IN EQUITY
As on 31st Ashad 2074

Exchange Fluctuation
Particulars Share Capital Share Premium Retained Earning Total
Fund
Balance as on 1st Shrawan 2071 500,000.00 - (153,538.81) - 346,461.19
Changes in Accounting Policies -
Restated Balance as on 1st Shrawan 2071 500,000.00 - (153,538.81) - 346,461.19
Net Profit & Loss during the year - - (86,909.63) - (86,909.63)
Prior period adjustment - - - - -
Dividend - - - - -
Issue of Capital - - - - -
Balance as at 31st Ashad 2072 500,000.00 - (240,448.44) - 259,551.56

Schedules Referred, Significants Accounting Policies and Notes to Accounts are integral parts of this Financial Statements.
On Behalf of the Company, In terms of our report of even
date attached

- -
Director For and on behalf of
-
Chartered Accountant
Date:
Place:
 Source Taggers Pvt.Ltd.
Property, Plant & Equipment
For the FY: 2073-74
Schedule-1
Depreciation
Gross Block Amount Net Book Value
Particulars Rate Addition Sold/Adj. Total As 31.3.074
Upto P.Y Up to Poush Magh to Chaitra Bai. to Ashadh
Land - - - - - - - -
Group A - - - - - - - -
Building 5% - - - - - - - -
Group B 24,720.19 245,593.00 9,227.00 24,558.00 - 304,098.19 71,162.63 232,935.56
Furniture 25% 10,536.19 199,000.00 - 209,536.19 52,384.05 157,152.14
Computer 25% - 46,593.00 9,227.00 24,558.00 - 80,378.00 15,232.58 65,145.42
Printer & Accessories 25% - - - - - -
Office Equipement 25% 14,184.00 14,184.00 3,546.00 10,638.00
Group C - - - - - - - -
Vehicle 20% - - - -
Group D - - - - - - - -
Other Assests 15% - - - - - - - -
Group E - - - - - - - -
Software 5 Yrs - - - - - - - -
Total 24,720.19 245,593.00 9,227.00 24,558.00 - 304,098.19 71,162.63 232,935.56
 Source Taggers Pvt.Ltd.
Balkumari, Lalitpur
Schedules Forming Part of the Financial Statements as on 31nd Ashad 2074

TRADE & OTHER RECEIVABLES : Schedule-2

FY 2073/74 FY 2072/73
Particulars
Rs. Rs.
Trade Receivables
Sundry Debtors - 102,000.00
Other Receivables
VAT Receivable 4,110.00 -
Total 4,110.00 102,000.00

CASH AND BANK BALANCES Schedule-3

FY 2073/74 FY 2072/73
Particulars
Rs. Rs.
Cash & Bank 125,273.81 28,263.00
Total 125,273.81 28,263.00

PREPAIDS, LOANS, ADVANCES & DEPOSITS

(Receivable in cash or kind and considered to be good) Schedule-4
FY 2073/74 FY 2072/73
Particulars
Rs. Rs.
Advance Tax - -
Loan And Advance 319,433.00 208,150.00
Total 319,433.00 208,150.00

Share Capital Schedule-5

FY 2073/74 FY 2072/73
Particulars
Rs. Rs.
Authorised Share Capital 500,000.00 500,000.00
(5,000 shares of Rs 100 Each)

Issued Share Capital

(5,000 shares of Rs 100 Each) 50,000.00 500,000.00

Paid Up Share capital

(5,000 shares of Rs 100 Each) 500,000.00 500,000.00
Total 500,000.00 500,000.00

RESERVE & SURPLUS Schedule-6

FY 2073/74 FY 2072/73
Particulars
Rs. Rs.
Profit upto Previous Year (153,538.81) (140,679.75)
Add: Current Year Profit Tf to BS (240,446.44) (12,859.06)
Total (393,985.25) (153,538.81)
CURRENT LIABILITIES & PROVISIONS:
TRADE & OTHER PAYABLES Schedule-7
FY 2073/74 FY 2072/73
Particulars
Rs. Rs.
Sundry Creditors-Unsecured loan 165,080.81 -
Account Payable
Audit Fee Payable 5,910.00 5,910.00
VAT Payable - 7,122.00
TDS Payable
TDS on Audit Fee 90.00 90.00
TDS on Rent 6,000.00 3,550.00
Total 177,080.81 16,672.00

Direct Income Schedule-8

FY 2073/74 FY 2072/73
Particulars
Rs. Rs.
Income from business 341,886.00 197,188.00
Total 341,886.00 197,188.00

COST OF GOODS SOLD Schedule-9

FY 2073/74 FY 2072/73
Particulars
Rs. Rs.
Opening Stock - -
Purchase - -
Wages - -
Freights Expenses - -
Less: Closing Stock - -
Total - -

ADMINISTRATIVE EXPENSES Schedule-10

FY 2073/74 FY 2072/73
Particulars Rs. Rs.
Audit Fee 6,000.00 6,000.00
Web Hosting Fee 65,348.00 33,500.00
Reseller Expenses 56,843.00 35,800.00
Internet Expenses 48,500.00 27,400.00
Telephone Expenses 9,750.00 6,020.00
Printing & Stationery 13,700.00 3,472.00
Rent Expenses 60,000.00 35,500.00
Lunch Expenses 33,760.00 28,350.00
Fuel Expenses 21,440.00 11,750.00
Electricity Expenses 6,325.00 3,325.00
Water Expenses 5,157.00 3,175.00
Office Expenses 18,170.00 4,925.00
Other Expenses 12,640.00 2,590.00
Total 357,633.00 201,807.00
 Source Taggers Pvt.Ltd.
Balkumari, Lalitpur
Purchase Reconciliation for the F/Y 2072-73 Sales Reconciliation for the F/Y 2072-73 As per Return As Per book
As per Return As per Books Difference As per Return As per Books Difference
(VAT Credit)/ VAT (VAT Credit)/ VAT
Months Payable Payable
Taxable Amount Vat Taxable Amount Vat Taxable Amount Vat Taxable Amount Vat Taxable Amount Vat Taxable Amount Vat

Opening Input Credit/Vat Payables - 7,122.00

Shrawan - - - - - - - - - - - - - -
Bhadra - - - - - - - - - - - - - -
Ashoj 296,592.00 38,557.00 296,592.00 38,557.00 - - 285,686.00 37,139.00 285,686.00 37,139.00 - - (1,418.00) (1,418.00)
Kartik 4,800.00 624.00 4,800.00 624.00 - - - - - - - - (2,042.00) (2,042.00)
Mangsir - - - - - - - - - - - - (2,042.00) (2,042.00)
Poush - - - - - - - - - - - - (2,042.00) (2,042.00)
Magh - - - - - - 3,500.00 455.00 3,500.00 455.00 - - (1,587.00) (1,587.00)
Falgun 12,926.00 1,680.00 12,926.00 1,680.00 - - 24,000.00 3,120.00 24,000.00 3,120.00 - - (147.00) (147.00)
Chaitra - - - - - - 28,700.00 3,731.00 28,700.00 3,731.00 - - 3,584.00 3,584.00
Baisakh 24,558.00 3,192.00 24,558.00 3,192.00 - - - - - - - - (3,192.00) (3,192.00)
Jestha 5,411.00 703.00 5,411.00 703.00 - - - - - - - - (3,895.00) (3,895.00)
Asadha 1,651.00 215.00 1,651.00 215.00 - - - - - - - - (4,110.00) (4,110.00)
Total 345,938.00 44,971.00 345,938.00 44,971.00 - - 341,886.00 44,445.00 341,886.00 44,445.00 - - - -

VAT Reconciliation for the F/Y 2076-77

Particulars Amount (Nrs)
As per MASKEBARI VAT Payable/(Input Credit) (4,110.00)
Difference in Opening credit -
Short Input VAT credit claimed -
Short Output VAT filled -
As per VAT BOOKS (4,110.00)
 Source Taggers Pvt.Ltd.
Balkumari, Lalitpur
Fiscal Year 2071/72
Sales VATable Sales
Months Excise Duty Excise Duty Paid
Exciseable Non-Exciseable
Opening Balance -
Shrawan 2071 3,110,915.69 - 155,546.00 3,266,461.69 155,546.000
Bhadra 1,478,340.00 - 73,917.00 1,552,257.00 73,917.000
Aswin 891,878.00 - 42,471.00 934,349.00 42,471.000
Kartik 4,699,486.00 - 234,975.00 4,934,461.00 234,975.000
Mangsir 6,449,426.00 51,829.86 322,472.00 6,823,727.86 322,472.000
Poush 5,540,179.00 13,934.00 277,009.00 5,831,122.00 277,009.000
Magh 4,995,139.00 - 249,757.00 5,244,896.00 249,757.000
Falgun 6,386,428.00 - 319,322.00 6,705,750.00 319,322.000
Chaitra 7,546,133.00 - 377,307.00 7,923,440.00 377,307.000
Baishakh 2072 4,313,008.00 146,731.00 215,651.00 4,675,390.00 215,651.000
Jestha 5,417,604.00 236,337.80 270,880.00 5,924,821.80 270,880.000
Asar 3,734,752.00 97,022.00 186,737.00 4,018,511.00 186,737.000
Total 54,563,288.69 545,854.66 2,726,044.00 57,835,187.35 2,726,044.000
Source Taggers Pvt.Ltd.
Balkumari, Lalitpur
Fiscal Year 2071/72 -
Months Sales Vat Adjustment Purchases Vat Adjustment Vat Payable Vat Paid Balance
Taxable Non-taxable Taxable Import (Taxable) Non-taxable
Opening Balance - (253,937)
Shrawan 2071 3,266,461 - 424,640 2,818,907 748,774 - 463,799 - - (293,096)
Bhadra 1,552,239 - 201,791 131,457 - - 17,090 - (108,395)
Aswin 891,879 - 115,945 3,006,249 9,625,589 - 1,642,140 - - - (1,634,590)
Kartik 4,934,460 - 641,481 328,833 - - 42,749 - - (1,035,858)
Mangsir 6,823,728 - 887,085 459,136 9,713,609 - 1,322,458 - - (1,471,231)
Poush 5,831,122 - 758,046 431 401,816 - - 52,236 - - (764,990)
Magh 5,244,896 9,118,047 681,837 - 353,179 7,428,520 - 1,011,622 - - (1,094,775)
Falgun 6,705,750 440,000 871,748 - 657,147 - - 85,430 - - (308,457)
Chaitra 7,923,440 - 1,030,048 1,042,092 - - 135,472 - 586,119 -
Baishakh 2072 4,675,390 - 607,801 1,591,126 - - 206,847 - 400,954 -
Jestha 5,924,830 - 770,228 - 186,730 16,085,698 - 2,115,418 - - - (1,345,190)
Asar 4,018,511 - 522,407 752,559 1,009,262 - - 131,204 1,971 - (203,399)

Total 57,792,706 9,558,047 11,985,934 43,602,190 - 7,226,465

2,889,635
Purchases Add: VAT of Audit Fee 7,800
Purchase as per above sheet 55,588,124 Total VAT Credit (211,199)
Propery, Plant & Equipment Included in above 76,382
Other Expenses Included in above 7,017,692
Pragyapanpatra Case
Pragyapanpatra amount included in above 43,530,405
Invoice Value (incl Custom Duty) 41,450,494
Purchase of Raw material as per above 46,414,138

Master Batch local purchase 638,566

Master Batch lmport purchase 3,249,656
LLDP Dana Local Purchase 6,645,375
LLDP Dana Import Purchase 35,318,591
Lid Cap 561,950
46,414,138

Pump 28,761
Battery 33,904
Printer 13,717
76,382

Custom Duty 2,882,247

GAS Expenses 3,237,614
Advertisment Expenses 48,000
Fuel Expenses 515,981
Insurance Expenses 87,239
Telephone 39,337
Repairs & Maintenance 159,365
Ink Expenses 7,050
Guest welcome expenses 5,795
Transport 9,212
Miscellaneous Expense 25,852
7,017,692
 Consumption of Raw Material

Particulars Unit Opening Stock Purchases Total Consumption Closing Stock

Quantity Amount Quantity Amount Quantity Amount Quantity Amount Quantity Amount
LLDPE Granules KG 35,000.00 5,693,235.73 - - 35,000.00 5,693,235.73
Master Batch KG 43,250.00 6,413,598.71 43,250.00 6,413,598.71
LID CAP (PCS) PCS 8,809.00 722,338.00 8,809.00 722,338.00
Total 12,829,172.44 - 12,829,172.44 - -

Finished Good
Particulars Unit Opening Production Total Sales Closing Stock
Water Tank KG 15,619.70 3,248,897.52
Shrawan 2071 13502.28 15619.7 19,081.58 34,701.28 10906.297 23,794.98
Bhadra 23,794.98 0 23,794.98 5651.94 18,143.04
Aswin 18,143.04 5676.76 23,819.80 3101.82 20,717.98
Kartik 20,717.98 21365.29 42,083.27 17300.62 24,782.65
Mangsir 24,782.65 24001.46 48,784.11 23723.02 25,061.09
Poush 25,061.09 19156.58 44,217.67 21750.22 22,467.45
Magh 22,467.45 20212.85 42,680.30 19233.51 23,446.79
Falgun 23,446.79 30101.75 53,548.54 26000.41 27,548.13
Chaitra 27,548.13 32663.18 60,211.31 30923.325 29,287.99
Baishakh 2072 29,287.99 23289 52,576.99 18271.52 34,305.47
Jestha 34,305.47 17044 51,349.47 22569.055 28,780.41
Asar 28,780.41 28,780.41 28,780.41
 Mega Hygienic Foods Pvt. Ltd.
Closing Stock Valution on FIFO basis as on 32nd Ashadh 2075
Particulars Closing Balance
Quantity Rate Value (Npr)
Cement & Hardware Materials 22,928,422.78
Cement 14727 Bg 674.52 9,933,675.86
Hardware Items 6320.54 Kg 65.60 414,652.87
Pipe 489.10 Kg 96.49 47,195.50
Sanitery Items 284 Pcs 155.51 44,166.00
Sheet Items 2931.22 Kg 131.09 384,245.92
Tanki 79 Pcs 5,457.04 431,106.07
Tools & Consumables 114,615.88
Wire & Rod 164451.37 Kg 70.29 11,558,764.68
Cheese Ball 2,768,284.73
Finished Goods 29,887.50
Packing Items 2,241,836.37
Raw Materials 496,560.86
Grand Total 25,696,707.51