Md. Asif Istiak Islam

ASSESSMENT OF WORKING CAPITAL REQUIREMENTS OPERATING STATEMENT Last Year Audited 1. 2. 3. 4. 5. Year No.of months Gross Turnover i. Sales a. Sales b. Other Income (Direct) ii. Jobwork Total Less Excise Duty Add: Other operating Income Net Sales (1 - 2) % age rise (+) or fall (-) in net sales as compared to previous year (annualised ) Cost of Sales i. Raw materials (including stores and other items used in the process of manufacture) a. Imported b. Indigenous ii. Manufacturing Expenses a. Imported a. Job work expenses iii. Power and Fuel iv. Employees' Cost v. Other expenses vi. Depreciation vii.Sub-total (i to vi) viii.Add: Opening Stock-in-process Sub-total (vii + viii) ix. Deduct: Closing Stock-in-process x. Cost of Production xi. Add: Opening Stock of finished goods Sub-total (x + xi) xii.Deduct: Closing Stock of finished goods xiii.Sub-total (Total Cost of Sales) -. - Selling, general and administrative expenses Sub-total Operating Profit before Interest Interest Operating Profit after Interest i. Add: Other non-operating Income a. Intt received on S/B b. Misc Income c. d. Sub-total (Income) ii. Deduct: Other non-operating expenses a. Preliminary expenses w/o b. Prior Period Items c. Miscellaneous d. Sub-total (Expenses) iii. Net of other non-operating income / expenses [net of 11(i) & 11(ii)] Profit before tax/loss [10 + 11(iii)] Deferred Tax Liability/(Asset) Provision for Tax Net Profit / Loss 16 17 b. Dividend Rate (% age) Retained Profit Retained Profit / Net Profit (% age) Last Year Audited 2017 12 Amounts in ` Lacs Last Year Current Year Next Year Provisional Estimated Projections- - - - 4625.58 - - - 4625.58 6295.56 8265.48 11000 - - - - 0.1 8046.05 10850 4531.65 - 8046.05 10850 0 - - - - - - 4531.65 - - - 10922.9 - - - - - - - - - - 0 0.46 0 0.24 0 0.06 0 0.1 0 0.2 0.46 0.24 0.06 0.1 0.2 -0.27 7.06 - 0.24 1.87 - - 0.1 36.6 17.78 0 - - 3.95 1 0.34 1 17.78 1 25.62 1 29.75 1 0.73 0.73