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17,64,250 × 100
FINANCIAL ANALYSIS B.E.P. =
17,64,250 + 15,97,500
(1) Cost of Production (per annum) (In Rs.) = 52%
Total recurring cost 85,89,240 Addresses of Machinery and
Depreciation on machines and 3,79,500 Equipment Suppliers
equipments @ 10%
1. M/s. Sohal Engineering
Depreciation on office and 5,000
equipment @ 20% Corporation
61, Ganesh Chandra Avenue,
Interest on total Capital 9,78,760
Investment @ 16% Kolkata - 700013
Total 99,52,500 2. M/s. Perfect Machine Tools Co.
Pvt. Ltd.
(2) Total Sales (per annum) (In Rs.)
Bell Building,
(i) By sale of MS bolts 120 MT 36,00,000
@ Rs. 30 per kg.
Sir P.M. Road,
Fort, Mumbai
(ii) By sale of MS nuts 60 MT 18,00,000
@ Rs. 30 per kg. 3. M/s. Manek Lal and Sons.
(iii) By sale of HT bolts 115 MT 36,80,000 23, Ganesh Chandra Avenue,
@ Rs. 32 per kg. Kolkata - 700 013
(iv) By sale of HT nuts 65 MT 24,70,000
@ Rs. 38 per kg. 4. M/s. Industrial Machine
Total 1,15,50,000
Corporation
F-36-C, Sainik Market,
(3) Profit (per year) Rs. 1,15,50,000 - 99,52,500
= Rs. 15,97,500 Main Road, Ranchi
(4) Net Profit Ratio on Sale 5. M/s. S.S. Sabarwal and Sons
= Net profit × 100 664, Military Road,
Turnover Anand Parbat Indl. Area,
= 15,97,500 × 100 New Delhi-110005
1,15,50,000
6. M/s. Kalihar Machine Tools
= 14%
(5) Rate of Return
Plot No. 18696/1,
= Net profit × 100 K.M. Singh St. No. 7,
Total investment Ludhiana
= 15,97,500 × 100
61,17,310
7. M/s. H. Mann Industries
Ram Tirath Road,
= 26%
Amritsar - 143 001
(6) Break-even Point