Gross Profit Calculation Amount

Revenue 30030000
Sale of Goods 30000000
Sale of Services 30000
Other Operating Revenue (Specify nature and amount) 1050000
Interest Income 1000000
Rent 10000
Commission 10000
Dividend Income 10000
Foreign Exchange Gain /Loss 10000
Creditors Written Off 10000

Total 31080000

Cost of Sale 2940000

Change in inventory 2890000
Opening Stock 900000
Purchases (+) 2000000
Closing Stock (-) 10000
Power and Fuel 10000
Jobwork Expenses 10000
Carriage Inward 10000
Labour Wages 10000
Other Direct Expenses (Specify nature and amount) 10000

Gross Profit 28140000

PBT Calculation

Indirect Expenses 58000

Distribution Expenses 5000
Freight Outward 1000
Driver Expenses 1000
Petrol Expenses 1000
Vehicle Repairs 1000
Others 1000

Marketing expenses 6000

Advertisement Expenses 1000
Business Promotion Expenses 1000
Sampling Expenses 1000
Entertainment Expenses 1000
Conference Expenses 1000
Others 1000

Occupancy expenses 8000

Rent 1000
Lease Expenses 1000
Maintenance Expenses 1000
Electricity Expenses 1000
Water Expenses 1000
Office Supplies 1000
Telephone Expenses 1000
Others 1000

Administration expenses 22000

Salary Expenses 1000
Legal and Professional Charges 1000
Utilities 1000
Bonus 1000
Insurance Expenses 1000
Medical Insuance 1000
Life Insuance 1000
Keyman's Insuance 1000
Other Insurance 1000
Commission Expenses 1000
Audit Fees 1000
Accounting Charges 1000
Depreciation 9000
Staff Wellfare Expenses 1000

Finance costs 5000

Loan Processing Fees 1000
Interest on Loan 1000
Bank Charges 1000
LC Charges 1000
OD Interest 1000

Other expenses 12000

Hotel Boarding and Lodging 1000
Tours and Travels (Domestic) 1000
Tours and Travels (Foreign) 1000
Conveyance Expenses 1000
Guest House Expenses 1000
Festival Expenses 1000
Scholarship 1000
Donation 1000
Royalty Expenses 1000
Bad Debts 1000
Miscellaneous Expenses 1000
Other Expenses 1000

Other income
Items that will be reclassified to P and L 45000
Financial Assets at FVOCI 5000
Fair Value Gain/(Losses) 9000
Reclassification -4000
Cash Flow Hedges 6000
Fair Value Gain/(Losses) -8000
Reclassification 14000
Changes in Revaluation Surplus 8000
Income Tax Relating to items that will be reclassified to PandL 6000

Items that will be reclassified to P and L 20000

Changes in Revaluation Surplus 8000
Re-measurements of the defined benefit plans 4000
Equity Instuments Through OCI 4000
Others (Specify nature and amount) 4000

Other (losses)/gains – net 3000

Gains from Financial Assets Measured at FVTPL 1000
Derivative Financial Instruments 1000
Contingent Consideration 1000
Operating Profit

Finance income 12000

Interest Earned 2000
Interest on Leased Assets 8000
Others 2000

Finance costs 29000

Interest on Convertible Bonds 14000000
Interest on Lease Liabilities 10000
Dividends on redeemable Preference Shares 4000
Other Interest component 2000

-
Finance costs – net 14004000
Share of (loss)/profit of associates 7000
Profit before income tax 14133000

DEPRECIATION and AMORTIZATION 9000

EBITDA 14142000
Exempted Income 10000
Other Adjustments 10000
Adjusted EBITDA 14122000