Client: Sanghar Sugar Mills Limited

Audit For The Year Ended: Sept 30, 2022

Subject: Top Schedule

30-Sep-22
Financial Statement Captioned Reference
Rs'000

FINANCE COST -

Total -
30-Sep-21
Rs'000

111,140

111,140
Client: Sanghar Sugar Mills Limited
Audit For The Year Ended: Sept 30, 2022
MAIN HEAD : FINANCE COST
SUBJECT: LEAD SCHEDULE

Sep-22 Sep-21
PARTICULARS REF
Rs'000 Rs'000

Mark-up on long term financing - 25,824

Mark-up / profit on short-term borrowings - 75,096
Financial charges on lease liabilities - 8,978
Bank charges - 1,242
Interest on workers' profit participation fund - -

Total - 111,140
Client: Sanghar Sugar Mills Limited
Audit For The Year Ended: Sept 30, 2022
MAIN HEAD : FINANCE COST
SUBJECT: BREAK UP

Sep-22
PARTICULARS REF
Rs'000

Mark-up on long term financing

DEMAND FINANCE II
DEMAND FINANCE IV
DEMAND FINANCE III
D.M- Facility Profit
MARKUP KAROBAR FINANCE
Accrued M Up on SBP Salary & Wages
UNWINDING OF INTEREST

Total
Mark-up / profit on short-term borrowings
SALAM FIN.M.UP AL BARAKA
FINANCIAL CHARGES-SHORT TERM
ACCRED M UP ON SALAM FINANCING

Total -
Financial charges on lease liabilities
Sindh Lease Markup
Sind Lease Markup II
ADDITIONAL LEASE
Orix Leasing (109000252) Altis 1.8
Orix Leasing (109000251) Altis 1.6
Orix Leasing (109000253) Altis 1.6 MT
ORIX LEASE (407873) TRACTOR
ORIX LEASE (407871) MACHINE
Orix Lease Markup (Hyundai Tucson)
Markup Orix Leasing V
Orix Leasing Markup I
 Total -
Bank charges
FINANCIAL CHARGES-OTHERS
FINANCIAL CHARGES-OTHERS:

Total -

Grand Total -
CLIENT: SANGHAR SUGAR MILLS LIMITED
AUDIT FOR THE YEAR ENDED: SEPTEMBER 30, 2022
HEAD: FINANCE COST
SUBJECT: VOUCHING SHEET

DATE VOUCHER NO. DESCRIPTION INSTRUMENT NO DEBIT CREDIT 1 2 3 4 5 6 7 8 9

``
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P

TOTAL - -

1) Transaction is completely recorded (every thing that should be recorded or disclosed in the financial statements has been included i.e. invoice amount, with holding tax, stock out, discount (direct / indirect), General Sales Tax), 2) Recorded
Transaction is Accurate (all captioned items and financial statement disclosures have been recorded in proper amount and in proper period), 3) Transaction is occurred and exists during the year (every transactions that is recorded or disclosed
in the financial statements exists at the appropriate date in the year which is being audited and should be included), 4) Classification is correct, 5) Supporting documents examined and checked, 6) Checked calculation of amount, 7) Posting &
Casting are properly checked, 8) Authorisation of the supporting documents are properly placed, 9) Checked related party Transaction.,
CLIENT: SANGHAR SUGAR MILLS LIMITED
AUDIT FOR THE YEAR ENDED: SEPTEMBER 30, 2022
HEAD: FINANCE COST
SUBJECT: VOUCHING SHEET 2

DATE VOUCHER NO. DESCRIPTION INSTRUMENT NO DEBIT CREDIT 1 2 3 4 5 6 7 8 9

``
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P

TOTAL - -

1) Transaction is completely recorded (every thing that should be recorded or disclosed in the financial statements has been included i.e. invoice amount, with holding tax, stock out, discount (direct / indirect), General Sales Tax), 2) Recorded
Transaction is Accurate (all captioned items and financial statement disclosures have been recorded in proper amount and in proper period), 3) Transaction is occurred and exists during the year (every transactions that is recorded or disclosed
in the financial statements exists at the appropriate date in the year which is being audited and should be included), 4) Classification is correct, 5) Supporting documents examined and checked, 6) Checked calculation of amount, 7) Posting &
Casting are properly checked, 8) Authorisation of the supporting documents are properly placed, 9) Checked related party Transaction.,
CLIENT: SANGHAR SUGAR MILLS LIMITED
AUDIT FOR THE YEAR ENDED: SEPTEMBER 30, 2022
HEAD: FINANCE COST
SUBJECT: VOUCHING SHEET 2

DATE VOUCHER NO. DESCRIPTION INSTRUMENT NO DEBIT CREDIT 1 2 3 4 5 6 7 8 9

``
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P

TOTAL - -

1) Transaction is completely recorded (every thing that should be recorded or disclosed in the financial statements has been included i.e. invoice amount, with holding tax, stock out, discount (direct / indirect), General Sales Tax), 2) Recorded
Transaction is Accurate (all captioned items and financial statement disclosures have been recorded in proper amount and in proper period), 3) Transaction is occurred and exists during the year (every transactions that is recorded or disclosed
in the financial statements exists at the appropriate date in the year which is being audited and should be included), 4) Classification is correct, 5) Supporting documents examined and checked, 6) Checked calculation of amount, 7) Posting &
Casting are properly checked, 8) Authorisation of the supporting documents are properly placed, 9) Checked related party Transaction.,
CLIENT: SANGHAR SUGAR MILLS LIMITED
AUDIT FOR THE YEAR ENDED: SEPTEMBER 30, 2022
HEAD: FINANCE COST
SUBJECT: VOUCHING SHEET 2

DATE VOUCHER NO. DESCRIPTION INSTRUMENT NO DEBIT CREDIT 1 2 3 4 5 6 7 8 9

``
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P

TOTAL - -

1) Transaction is completely recorded (every thing that should be recorded or disclosed in the financial statements has been included i.e. invoice amount, with holding tax, stock out, discount (direct / indirect), General Sales Tax), 2) Recorded
Transaction is Accurate (all captioned items and financial statement disclosures have been recorded in proper amount and in proper period), 3) Transaction is occurred and exists during the year (every transactions that is recorded or disclosed
in the financial statements exists at the appropriate date in the year which is being audited and should be included), 4) Classification is correct, 5) Supporting documents examined and checked, 6) Checked calculation of amount, 7) Posting &
Casting are properly checked, 8) Authorisation of the supporting documents are properly placed, 9) Checked related party Transaction.,
CLIENT: SANGHAR SUGAR MILLS LIMITED
AUDIT FOR THE YEAR ENDED: SEPTEMBER 30, 2022
HEAD: FINANCE COST
SUBJECT: VOUCHING SHEET 2

DATE VOUCHER NO. DESCRIPTION INSTRUMENT NO DEBIT CREDIT 1 2 3 4 5 6 7 8 9

``
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P

TOTAL - -

1) Transaction is completely recorded (every thing that should be recorded or disclosed in the financial statements has been included i.e. invoice amount, with holding tax, stock out, discount (direct / indirect), General Sales Tax), 2) Recorded
Transaction is Accurate (all captioned items and financial statement disclosures have been recorded in proper amount and in proper period), 3) Transaction is occurred and exists during the year (every transactions that is recorded or disclosed
in the financial statements exists at the appropriate date in the year which is being audited and should be included), 4) Classification is correct, 5) Supporting documents examined and checked, 6) Checked calculation of amount, 7) Posting &
Casting are properly checked, 8) Authorisation of the supporting documents are properly placed, 9) Checked related party Transaction.,
CLIENT: SANGHAR SUGAR MILLS LIMITED
AUDIT FOR THE YEAR ENDED: SEPTEMBER 30, 2022
HEAD: FINANCE COST
SUBJECT: VOUCHING SHEET 2

DATE VOUCHER NO. DESCRIPTION INSTRUMENT NO DEBIT CREDIT 1 2 3 4 5 6 7 8 9

``
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P

TOTAL - -

1) Transaction is completely recorded (every thing that should be recorded or disclosed in the financial statements has been included i.e. invoice amount, with holding tax, stock out, discount (direct / indirect), General Sales Tax), 2) Recorded
Transaction is Accurate (all captioned items and financial statement disclosures have been recorded in proper amount and in proper period), 3) Transaction is occurred and exists during the year (every transactions that is recorded or disclosed
in the financial statements exists at the appropriate date in the year which is being audited and should be included), 4) Classification is correct, 5) Supporting documents examined and checked, 6) Checked calculation of amount, 7) Posting &
Casting are properly checked, 8) Authorisation of the supporting documents are properly placed, 9) Checked related party Transaction.,
CLIENT: SANGHAR SUGAR MILLS LIMITED
AUDIT FOR THE YEAR ENDED: SEPTEMBER 30, 2022
HEAD: FINANCE COST
SUBJECT: VOUCHING SHEET 2

DATE VOUCHER NO. DESCRIPTION INSTRUMENT NO DEBIT CREDIT 1 2 3 4 5 6 7 8 9

``
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P
P P P P P P P P P

TOTAL - -

1) Transaction is completely recorded (every thing that should be recorded or disclosed in the financial statements has been included i.e. invoice amount, with holding tax, stock out, discount (direct / indirect), General Sales Tax), 2) Recorded
Transaction is Accurate (all captioned items and financial statement disclosures have been recorded in proper amount and in proper period), 3) Transaction is occurred and exists during the year (every transactions that is recorded or disclosed
in the financial statements exists at the appropriate date in the year which is being audited and should be included), 4) Classification is correct, 5) Supporting documents examined and checked, 6) Checked calculation of amount, 7) Posting &
Casting are properly checked, 8) Authorisation of the supporting documents are properly placed, 9) Checked related party Transaction.,