Imaging Trade Concern
Dhangadhi, Kailali
Balance Sheet
Nature of Financials Projected Projected Projected Provisional Audited
Sch
Financial Years 084-85 083-84 082-83 081-82 080-81
SOURCES OF FUNDS:
Proprietor's Capital 1 13,699,271.91 12,461,911.47 11,455,013.58 12,243,970.36 12,088,390.56
Proprietor's Loan
Bank Loan 2 29,191,577.67 29,909,272.21 30,565,741.65 31,166,209.81 31,318,281.04
TOTAL 42,890,849.59 42,371,183.68 42,020,755.24 43,410,180.17 43,406,671.60
APPLICATION OF FUNDS:
Fixed Assets 3 797,880.32 998,517.17 1,249,702.16 1,564,201.96 1,958,018.13
Current Assets, Loans and Advances: -
Trade Receivables 5,945,800.00 7,548,600.00 8,754,200.00 15,398,754.29 11,845,195.61
Closing Stock 36,054,719.17 33,695,999.22 31,491,588.06 29,431,390.71 29,681,685.88
Advance & Deposits/other Current Assets 471,339.00 409,860.00 356,400.00 170,052.35
Cash/Bank Balance 186,544.71 185,781.76 467,625.82 506,929.71 805,963.86
42,658,402.87 41,840,240.98 41,069,813.88 45,337,074.71 42,502,897.70
Less: Current Liabililites & Provisions:
Sundry Creditors & Other Payables 406,093.50 365,850.00 271,000.00 - 1,054,244.22
Interest Payable 3,491,096.50
Provision for tax/(Tax Expenses) 159,340.11 101,724.47 27,760.81 - -
Net Current Assets 42,092,969.26 41,372,666.51 40,771,053.07 41,845,978.21 41,448,653.48
Contingent Liability( BG) 77.06%
TOTAL 42,890,849.59 42,371,183.68 42,020,755.24 43,410,180.17 43,406,671.60
- - - - -
Properitor
Imaging Trade Concern
Dhangadhi, Kailali
Profit & Loss Statement
Nature of Financials Projected Projected Projected Provisional Audited
Sch
Financial Years 084-85 083-84 082-83 081-82 080-81
INCOME: 107%
Gross Receipt 53,893,629.79 49,495,607.48 46,070,661.19 39,409,270.60 38,869,561.79
Indirect Income(Commission & Incentives) - -
53,893,629.79 49,495,607.48 46,070,661.19 39,409,270.60 38,869,561.79
EXPENDITURE:
Cost of Goods Sold 4 49,548,979.67 45,350,022.44 42,196,282.65 34,875,460.71 32,859,776.58
Gross Profit 4,344,650.12 4,145,585.04 3,874,378.54 4,533,809.89 6,009,785.21
Administration Expenses 5 287,966.52 262,197.83 238,740.84 217,387.74 328,858.51
Finance Cost 6 2,459,346.20 2,523,579.86 2,582,333.88 3,767,026.19 5,301,915.40
Depreciation 200,636.85 251,184.99 314,499.80 393,816.17 309,858.77
Profit (Loss) Before Tax 1,396,700.55 1,108,622.36 738,804.03 155,579.80 69,152.53
Provision for tax/(Tax Expenses) 159,340.11 101,724.47 27,760.81 -
Profit (Loss) After Tax 1,237,360.44 1,006,897.89 711,043.22 155,579.80 69,152.53
Adjustment of Extra Ordinary Items - - - - -
Net Profit / (Loss) transferred to Capital Account 1,237,360.44 1,006,897.89 711,043.22 155,579.80 69,152.53
Properitor
Imaging Trade Concern
Dhangadhi, Kailali
Cash Flow Statement
Nature of Financials Projected Projected Projected Provisional Audited
S.N
Financial Years 084-85 083-84 082-83 081-82 080-81
A Cash Flow From Operating Activities
1) Profit (Loss) before Taxation & Extra ordinary items. 1,396,700.55 1,108,622.36 738,804.03 155,579.80 69,152.53
Add: Depreciation 200,636.85 251,184.99 314,499.80 393,816.17 309,858.77
Add: Interest 2,459,346.20 2,523,579.86 2,582,333.88 3,767,026.19 5,301,915.40
Cash Flow from operation before change in the working capital 4,056,683.60 3,883,387.22 3,635,637.70 4,316,422.15 5,680,926.70
Decrease (Increse) in Current Assets (817,398.95) (1,052,271.16) 4,227,956.94 (3,133,211.16) 826,599.40
Increase (Decrease) in Current Liabilities 40,243.50 94,850.00 (3,220,096.50) 2,436,852.28 279,005.08
Cash Flow from Operation 3,279,528.16 2,925,966.05 4,643,498.15 3,620,063.27 6,786,531.19
Income Tax (Payment)/ Return (101,724.47) (27,760.81) - - -
Net Cash Flow from Operating Activities 3,177,803.69 2,898,205.25 4,643,498.15 3,620,063.27 6,786,531.19
B Cash Flow of Investment Activities
Interest Dividend Receipts - - - - -
Sale of Investment
Fixed Assets sales (purchase) - - - - (1,100,000.00)
Net Cash Flow from Investment - - - - (1,100,000.00)
C Cash Flow of Financing Activities
Capital - - - - -
Increase in Loan (717,694.54) (656,469.45) (600,468.16) (152,071.23) (463,596.54)
Drawing - - (1,500,000.00) - -
Payment of Interest (2,459,346.20) (2,523,579.86) (2,582,333.88) (3,767,026.19) (5,301,915.40)
Net Cash Flow from Financing activities (3,177,040.74) (3,180,049.31) (4,682,802.03) (3,919,097.42) (5,765,511.94)
Total Increase (Decrease) in cash (A+B+C) 762.95 (281,844.06) (39,303.89) (299,034.15) (78,980.75)
Cash & Bank Balance at athe beginning of the year 185,781.76 467,625.82 506,929.71 805,963.86 884,944.61
Cash & Bank Balance at the end of the year 186,544.71 185,781.76 467,625.82 506,929.71 805,963.86
Properitor
Imaging Trade Concern
Dhangadhi, Kailali
Schedules Relating to and forming part of Balance Sheet
Schedule 1 : Proprietor's Current Capital
Nature of Financials Projected Projected Projected Provisional Audited
S.N
Financial Years 084-85 083-84 082-83 081-82 080-81
Registered Capital 10,000,000.00 10,000,000.00 10,000,000.00 10,000,000.00 10,000,000.00
Proprietor's Current capital
1 Opening Capital 2,461,911.47 1,455,013.58 2,243,970.36 2,088,390.56 2,019,238.03
2 Add: Addition During the Year - - - - -
3 Add: Profit/ (Loss) for the year 1,237,360.44 1,006,897.89 711,043.22 155,579.80 69,152.53
Less: Depreciation
4 Less: Drawings for the year - - 1,500,000.00
Closing Capital 3,699,271.91 2,461,911.47 1,455,013.58 2,243,970.36 2,088,390.56
Total Capital 13,699,271.91 12,461,911.47 11,455,013.58 12,243,970.36 12,088,390.56
cash 185,781.76 467,625.82 506,929.71 805,963.86
Schedule: 2 Secured/Unsecured Loan
S.N. Particulars 084-85 083-84 082-83 081-82 080-81
1 PCBL - Working Capital 21,900,000.00 21,900,000.00 21,900,000.00 21,900,000.00 21,899,573.08
2 PCBl- Demand Loan 7,291,577.67 8,009,272.21 8,665,741.65 9,266,209.81 9,418,707.96
TOTAL 29,191,577.67 29,909,272.21 30,565,741.65 31,166,209.81 31,318,281.04
Schedules relating to and forming part of P/L Account
Schedule 4: Cost of Goods Sold 110% 110% 110% 98% 160%
S.N. Particulars 084-85 083-84 082-83 081-82 080-81
1 Opening Stock 33,695,999.22 31,491,588.06 29,431,390.71 29,681,685.88 27,209,660.89
2 Add: Purchase during the year 51,907,699.62 47,554,433.60 44,256,480.00 34,625,165.54 35,331,801.57
3 Add: Direct Expenses & Overhead - - - - -
4 Less: Closing Stock & CWIP (36,054,719.17) (33,695,999.22) (31,491,588.06) (29,431,390.71) (29,681,685.88)
- -
TOTAL 49,548,979.67 45,350,022.44 42,196,282.65 34,875,460.71 32,859,776.58
Schedule 5: Administrative Expenses
109.00% 115.00% 125.00% 102.00%
S.N. Particulars 084-85 083-84 082-83 081-82 080-81
1 Fuel Expenses 20,693.04 19,160.22 17,740.94 16,426.80 15,210.00
2 Electricity Expenses 7,399.51 6,788.54 6,228.02 5,713.78 5,242.00
3 Audit Fees and Expenses 36,602.50 33,275.00 30,250.00 27,500.00 25,000.00
4 Guest Respect 3,879.87 3,527.15 3,206.50 2,915.00 2,650.00
5 House Rent 159,720.00 145,200.00 132,000.00 120,000.00 240,000.00
7 Travelling Expenses 3,660.25 3,327.50 3,025.00 2,750.00 2,500.00
10 Printing & Stationery 12,049.54 10,954.13 9,958.30 9,053.00 8,230.00
11 Communication Expenses 5,153.63 4,685.12 4,259.20 3,872.00 3,520.00
12 Repair & Maintenance Exp 38,808.18 35,280.16 32,072.88 29,157.16 26,506.51
TOTAL 287,966.52 262,197.83 238,740.84 217,387.74 328,858.51
Schedule 6: Finance Cost
S.N. Particulars 084-85 083-84 082-83 081-82 080-81
1 PCBL - Working Capital 1,806,750.00 1,806,750.00 1,806,750.00 2,760,658.99 5,301,915.40
2 PCBl- Demand Loan 652,596.20 716,829.86 775,583.88 1,006,367.20 -
TOTAL 2,459,346.20 2,523,579.86 2,582,333.88 3,767,026.19 5,301,915.40
Properitor
Imaging Trade Concern
Dhangadhi, Kailali
Schedule 3 : Fixed Asset Register and Depreciation Sheet
Nature of Financials Projected Projected Projected Provisional Audited
Financial Years 084-85 083-84 082-83 081-82 080-81
Block "B" Computer/ Furniture
Opening Balance 18,668.32 24,891.10 33,188.13 44,250.84 59,001.12
Add: Addition for the Year -
Less: Disposal for the Year - - -
Depreciable base 18,668.32 24,891.10 33,188.13 44,250.84 59,001.12
Depreciation 4,667.08 6,222.78 8,297.03 11,062.71 14,750.28
WDV 14,001.24 18,668.32 24,891.10 33,188.13 44,250.84
Block "C" Automobiles
Opening Balance 979,848.85 1,224,811.06 1,531,013.83 1,913,767.29 1,108,875.77
Add: Addition for the Year - 1,100,000.00
Less: Disposal for the Year - - -
Depreciable base 979,848.85 1,224,811.06 1,531,013.83 1,913,767.29 2,208,875.77
Depreciation 195,969.77 244,962.21 306,202.77 382,753.46 295,108.49
WDV 783,879.08 979,848.85 1,224,811.06 1,531,013.83 1,913,767.29
Block "D" Construction Equipment -
Opening Balance - - - - -
Add: Addition for the Year - -
Less: Disposal for the Year - - -
Depreciable base - - - - -
Depreciation - - - - -
WDV - - - - -
Gross Block 998,517.17 1,249,702.16 1,564,201.96 1,958,018.13 2,267,876.90
Total Depreciation 200,636.85 251,184.99 314,499.80 393,816.17 309,858.77
Net Block 797,880.32 998,517.17 1,249,702.16 1,564,201.96 1,958,018.13
Properitor
