Balance Sheet FY 2081/82
Unique Vermicompost Farm
S.N. Asset
Partiiculars Amount(Rs) S.N.
A Current Assets
cash onhand 150,000
bank Deposits 300,000
Accounts Receivable 150,000
Vermicompost ready for sale 200000
Worms ready for sale 50,000
Dung and residue in stock 30,000
office Supplies 20,000
Packaging Materials 50,000
Sub Total 950,000
B Non Current Assets B
Chaffcutter 15000
Final produce storage House 250,000
Raw material storage tank 150000
Power tillers with tralli 250,000
Office furniture and Equipment 100,000
Sub Total 765000
Total Assests 1,715,000
Liquidity Analysis
Current Ratio 1.959
Quick Ratio 1.237
Solvency Analysis
Debt/Asset Ratio 0.615
Debt/Equity Raito 1.598
Net Capital Ratio 1.626
Equity/Asset Ratio 0.3848396501
2081/82
ost Farm
liabilities
Particulars Amount(Rs)
Account Payabale 80000
Short term loans 250000
Salary Payable 40,000
Utilities due 35,000
interests Accured 20,000
Tax Payable 10,000
Advance from Buyers 50,000
sub total 485000
Non Current Liabilities
Land Leased 50,000
Long Term Bank Loan 500,000
installment Payable 20,000
Sub Total 570,000
Total Liabilities 1,055,000
Owner's Equity 660,000
Total Liabilities and
Shareholder Equity 1,715,000
Income Statement (FY 081/82)
Unique Vermicompost Farm
S.N. Particulars Amount (Rs.)
A Receipts/Credit/Revenue
1 Verimicompost 1,092,960
2 Worms 724,500
Subtotal (Gross Income / Revenues) 1,817,460
B Expenses/Debit
B.1 Operating Expenses
B.1.1 Worms 200,000
B.1.2 Dung 289,800
B.1.3 Vegetable Residue 51,520
B.1.4 Labor 76,800
B.1.5 Transportation 50,000
B.1.6 Others 100,000
Total Operating Expenses 768,120
B.2 Fixed Expenses
B.2.1 Permanent Labor 240,000
B.2.2 Depriciation 25,000
B.2.3 Interest on Capital 60,000
B.2.4 Rent 30,000
Total Fixed Expenses 355,000
Subtotal (Total Expenses) 1,123,120
Net cash earning 694,340
Family consumption 360,000
Net farm earning 1,054,340
Opportunity cost (family labor) 200,000
Returns to management 854,340
CoGs 618,120
Operating Cost 420,000
Total cost 1,123,120
Profitability Ratio
Operating Margin 0.577
Profit Margin
Gross profit margin 65.99
Operating profit Margin 42.88
Net Profit Margin 38.20
Return on Asset 0.40
