Shrestha Agri Inputs

Satungal,Chandragiri
Projected Balance sheet
Fy: 75/76, 76/77, 77/78 ,78/79

Audited Year Provisional Year Projected Year

S.N. Particular Sch.
074/075 075/076 076/77 077/78
1 Source of Fund
Share Capital 5 10,000,000.00 10,000,000.00 10,000,000.00 10,000,000.00
Bank Loan 27,074,762.00 30,000,000.00 30,000,000.00 30,000,000.00
Reserve and Surplus 10,125,083.00 15,906,354.00 22,076,140.00 28,618,065.90
Sub Total 47,199,845.00 55,906,354.00 62,076,140.00 68,618,065.90
2 Application of Fund
Fixed Assets(Net) 8,647,856.00 6,943,092.00 5,580,028.00 4,489,093.90
Current Assets
Sundry Debtor's 18,560,000.00 49,560,000.00 50,520,000.00 52,550,000.00
Advance & Deposit 4 4,932,753.00 0.00 0.00 0.00
Closing Stock 15,277,207.00 23,540,500.00 24,825,000.00 25,120,000.00
Cash & Bank 1,187,604.00 435,250.00 520,540.00 635,060.00
Sub Total 48,605,420.00 80,478,842.00 81,445,568.00 82,794,153.90
3 Less : Current Liabilities
TDS Payable 2 92,100.00 457,700.00 457,700.00 457,700.00
Other Payable 3 1,313,475.00 24,114,788.00 18,911,728.00 13,718,388.00
Sub Total 1,405,575.00 24,572,488.00 19,369,428.00 14,176,088.00
Total Source of Fund (CA-CL) 47,199,845.00 55,906,354.00 62,076,140.00 68,618,065.90

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Accountant Proprietor
––––––––––––––– –––––––––––––––––– –––––––––––––––
Accountant Proprietor Auditor
 Shrestha Agri Inputs
Satungal,Chandragiri
Projected Balance sheet
Fy: 75/76, 76/77, 77/78 ,78/79
 Shrestha Agri Inputs
Satungal,Chandragiri
Projected Balance sheet
Fy: 75/76, 76/77, 77/78 ,78/79

078/79

10,000,000.00
30,000,000.00
35,382,286.90
75,382,286.90

3,615,099.90

51,028,000.00
0.00
24,050,000.00
9,937,775.00
88,630,874.90

457,700.00
12,790,888.00
13,248,588.00
75,382,286.90
 Shrestha Agri Inputs
Satungal,Chandragiri
Projected Balance sheet
Fy: 75/76, 76/77, 77/78 ,78/79
 Shrestha Agri Inputs
Satungal,Chandragiri
Projected Income Statement
Fy: 75/76, 76/77, 77/78 ,78/79

Audited Year Provisional Year Projected Year

S.N. Particular Sch.
074/075 075/76 076/77 077/78
1 Income
a.Sales 156,520,052.00 237,802,000.00 241,560,000.00 249,050,000.00
b. Less: Cost of Good Sold 1 126,425,194.00 176,211,190.00 178,734,800.00 185,459,400.00
Sub Total 30,094,858.00 61,590,810.00 62,825,200.00 63,590,600.00
2 Expenditure
a. Administrative Exp. 21,327,920.00 47,740,585.00 48,263,750.00 48,781,940.00
b. Depreciation 2,134,242.00 1,704,764.00 1,363,064.00 1,090,934.10
c.Bank Interest 1,924,195.00 3,625,600.00 4,050,000.00 4,050,000.00
d.Repair and Maintenance 0.00 185,390.00 210,600.00 155,800.00
Sub Total 25,386,357.00 53,256,339.00 53,887,414.00 54,078,674.10
3 Net Profit/ Loss A/c
a. Net Profit /Loss before Tax 4,708,501.00 8,334,471.00 8,937,786.00 9,511,925.90
Less. Income Tax Provision 1,287,975.00 2,553,200.00 2,768,000.00 2,970,000.00
c. Net Profit/Loss after Tax 3,420,526.00 5,781,271.00 6,169,786.00 6,541,925.90
d. Net Profit/Loss Previous Year 6,704,557.00 10,125,083.00 15,906,354.00 22,076,140.00
Sub Total 10,125,083.00 15,906,354.00 22,076,140.00 28,618,065.90
Net Profit/ Loss To BS 10,125,083.00 15,906,354.00 22,076,140.00 28,618,065.90

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Accountant Proprietor
––––––––––––––– ––––––––––––––––––
Accountant Proprietor
Shrestha Agri Inputs
Satungal,Chandragiri
Projected Income Statement
Fy: 75/76, 76/77, 77/78 ,78/79
 Shrestha Agri Inputs
Satungal,Chandragiri
Projected Income Statement
Fy: 75/76, 76/77, 77/78 ,78/79

d Year
078/79

254,550,000.00
188,699,500.00
65,850,500.00

50,964,785.00
873,994.00
4,050,000.00
110,500.00
55,999,279.00

9,851,221.00
3,087,000.00
6,764,221.00
28,618,065.90
35,382,286.90
35,382,286.90
 Shrestha Agri Inputs
Satungal,Chandragiri
Projected Income Statement
Fy: 75/76, 76/77, 77/78 ,78/79
 Shrestha Agri Inputs
Satungal,Chandragiri
Schedules Related to Balance Sheet
Cost of Goods Sold
Fy: 75/76, 76/77, 77/78 ,78/79
-176211190.00
Provisional Year Projected Year
Audited Year 074/75
S.N. Particular 075/76 076/77 077/78
Opening Stock 7618830.00 15277207.00 23540500.00 24825000.00
Add: Purchase 134083571.00 140133383.00 132869100.00 135913900.00
Add:Custom Cleaning Exp 0.00 15830600.00 17590200.00 18825000.00
Add: Transportation 0.00 28510500.00 29560000.00 31015500.00
Less:Closing Stock 15277207.00 23540500.00 24825000.00 25120000.00
Cost of Goods Sold 126425194.00 176211190.00 178734800.00 185459400.00
TDS Payable
Provisional Year Projected Year
Audited Year 074/75
S.N. Particular 075/76 076/77 077/78
1 TDS Payable on Audit Fee 4500.00 4500.00 4500.00 4500.00
2 TDS Payable on House Rent ` 19200.00 43200.00 43200.00 43200.00
3 TDS Salary 68400.00 410000.00 410000.00 410000.00
Total 92100.00 457700.00 457700.00 457700.00

Trade and Other Payable

Provisional Year Projected Year
Audited Year 074/75
S.N. Particular 075/76 076/77 077/78
1 Audit Fee 25500.00 25500.00 25500.00 25500.00
2 Income Tax Provision 1287975.00 2553200.00 2768000.00 2970000.00
3 Other Payable 21536088.00 16118228.00 10722888.00
Total 1313475.00 24114788.00 18911728.00 13718388.00
Loans,Advance & Deposit
Provisional Year Projected Year
Audited Year 074/75
S.N. Particular 075/76 076/77 077/78
1 Other Advances 4932753.00 0.00 0.00 0.00
Total 4932753.00 0.00 0.00 0.00

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Accountant
Accountant Proprietor
Proprietor
 Shrestha Agri Inputs
Satungal,Chandragiri
–––––––––––––––
––––––––––––––– Schedules Related to––––––––––––––––––
Balance Sheet
––––––––––––––––––
Accountant
Accountant Fy: 75/76, 76/77, Proprietor
77/78 ,78/79
Proprietor
 Shrestha Agri Inputs
Satungal,Chandragiri
Schedules Related to Balance Sheet
Fy: 75/76, 76/77, 77/78 ,78/79
Schedule:1
ted Year
078/79
25120000.00
136489000.00
19550000.00
31590500.00
24050000.00
188699500.00
Schedule:2
ted Year
078/79
4500.00
43200.00
410000.00
457700.00

Schedule:3
ted Year
078/79
25500.00
3087000.00
9678388.00
12790888.00
Schedule:4
ted Year
078/79
0.00
0.00
 Shrestha Agri Inputs
Satungal,Chandragiri
Schedules Related to Balance Sheet
Fy: 75/76, 76/77, 77/78 ,78/79
 Shrestha Agri Inputs
Satungal,Kathmandu
Projected CashFlow Statement
Fy: 75/76, 76/77, 77/78 ,78/79

Provisional Year Projected Year Projected Year

Audited Year 074/75
S.N. Particular 075/76 076/77 077/78
Opening Cash & Bank Balance 331389.000 331389.00 435250.00 520540.00
1 Cash In Flow
a. Change in Share Capital 0.000 0.00 0.00 0.00
b. Change in Reserve and Surplus 3420525.000 9201797.00 6169786.00 6541925.90
C. Change in Secured Loan 16302805.000 19228043.00 0.00 0.00
d. Change in Current Liabilities (240405.000) 22926508.00 (5203060.00) (5193340.00)
Total 19482925.000 51356348.00 966726.00 1348585.90
Sub Total 19814314.000 51687737.00 1401976.00 1869125.90
2 Cash out Flow
a.Change in Fixed Assets 2865983.000 1161220.00 (1363064.00) (1090934.10)
b.Change in Advance and Deposit (10457650.000) (15390403.00) 0.00 0.00
c. Change in Sundry Debtors 18560000.000 49560000.00 960000.00 2030000.00
c.Change in Closing Stock 7658377.000 15921670.00 1284500.00 295000.00
Total 18626710.000 51252487.00 881436.00 1234065.90
Closing Cash & Bank 1187604.000 435250.00 520540.00 635060.00

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Accountant Proprietor
 Shrestha Agri Inputs
––––––––––––––– Satungal,Kathmandu –––––––––––––
Accountant Projected CashFlow Statement Proprietor
Fy: 75/76, 76/77, 77/78 ,78/79
 Shrestha Agri Inputs
Satungal,Kathmandu
Projected CashFlow Statement
Fy: 75/76, 76/77, 77/78 ,78/79

Projected Year
078/79
635060.00

0.00
6764221.00
0.00
(927500.00)
5836721.00
6471781.00

(873994.00)
0.00
(1522000.00)
(1070000.00)
(3465994.00)
9937775.00
 Shrestha Agri Inputs
Satungal,Kathmandu
Projected CashFlow Statement
Fy: 75/76, 76/77, 77/78 ,78/79
 Shrestha Agri Inputs
Satungal,Chandragiri
Projected Administrative Expenses
Fy: 75/76, 76/77, 77/78 ,78/79

Audited Year Provisional Year Projected Year

Particular Projected Year 077/78
074/75 075/76 076/77
Salary & Allowance 6840000.00 15360000.00 15360000.00 15360000.00
Travelling Expenses 145390.00 625200.00 675390.00 682350.00
Printing & Stationay Exp 175725.00 565525.00 588610.00 593325.00
Water & Electricity 83955.00 165690.00 173200.00 178390.00
Insurance Premium 22294.00 53410.00 65200.00 76300.00
Guest Entertainment 165690.00 615395.00 645290.00 660325.00
Miscellaneous Expenses 235776.00 550000.00 510000.00 320000.00
Office Rent 192000.00 432000.00 432000.00 432000.00
Fuel Expenses 0.00 650400.00 675210.00 690200.00
Cleaning Expenses 215640.00 99255.00 102750.00 132925.00
Carriage Outwards 10145650.00 24692900.00 25025200.00 25550400.00
Telephone Exp 390600.00 850200.00 865400.00 885325.00
Agriculture Exibition Exp 2685200.00 3050610.00 3115500.00 3190400.00
Audit Fee 30000.00 30000.00 30000.00 30000.00
Total 21327920.00 47740585.00 48263750.00 48781940.00

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Accountant Proprietor
 Shrestha Agri Inputs
Satungal,Chandragiri
Projected Administrative Expenses
Fy: 75/76, 76/77, 77/78 ,78/79

Projected Year 078/79

15360000.00
695325.00
610520.00
195610.00
80590.00
685410.00
320000.00
432000.00
695850.00
108090.00
27580500.00
895390.00
3275500.00
30000.00
50964785.00
 Shrestha Agri Inputs
Satungal,Chandragiri
Fixed Assets Depreciation
Fy: 75/76, 76/77, 77/78 ,78/79

Office Equipment Vehicle O

S. Particular
N Audited Projected
Provisional Projected Projected Audited Year Provisional Projected Year Projected Year Projected Year Audited Year
Year Year
Year 075/76 Year 076/77 077/78 Year 078/79 074/75 Year 075/76 076/77 077/78 078/79 074/75
074/75

1 Opening Value 1045170 893,561.00 670,171.00 502,629.00 376,972.00 3,101,769.00 6,364,601.00 5,091,681.00 4,073,345.00 3,258,676.00 1,634,933.00
2 Addition This Year 146244 0 0 0 0 4853982 0 0 0 0 0
3 Addition(2/3) 0 0 0
4 Addition(1/3) 0 0 0
5 Disposal for the Year 0 0 0
6 Depreciation Value 1191414 893561 670171 502629 376972 7955751 6364601 5091681 4073345 3258676 1634933
7 Depreciation rate 25% 25% 25% 25% 25% 20% 20% 20% 20% 20% 15%
8 Depreciation Amount 297853 223390 167542 125657 94243 1591150 1272920 1018336 814669 651735 245239
9 Amount after depreciation 893561 670171 502629 376972 282729 6364601 5091681 4073345 3258676 2606941 1389694
10 Capitalized
A. Assets
B. Repair
C. Building
Net Value 893,561.00 670,171.00 502,629.00 376,972.00 282,729.00 6,364,601.00 5,091,681.00 4,073,345.00 3,258,676.00 2,606,941.00 1,389,694.00

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Accountant Accountant Accountant
Managing Director Managing Director Mana
 Other Total

Provisional Projected Projected Year Projected Audited Year Provisional Projected Projected Year Projected Year
Year 075/76 Year 076/77 077/78 Year 078/79 074/75 Year 075/76 Year 076/77 077/78 078/79

1,389,694.00 1,181,240.00 1,004,054.00 853,445.90 5,781,872.00 8,647,856.00 6,943,092.00 5,580,028.00 4,489,093.90

0 0 0 0 0 - - -
0 - - -
0 - - -
0 - - -
1389694 1181240 1004054 853445.9 10782098 8647856 6,943,092.00 5,580,028.00 4,489,093.90
15% 15% 15% 15% - - -
208454 177186 150608.1 128016 2134242 1704764 1,363,064.00 1,090,934.10 873,994.00
1181240 1004054 853445.9 725429.9 8647856 6943092 5,580,028.00 4,489,093.90 3,615,099.90
0 - - -
0 - - -
0 - - -
0 - - -
1,181,240.00 1,004,054.00 853,445.90 725,429.90 8,647,856.00 6,943,092.00 5,580,028.00 4,489,093.90 3,615,099.90

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ntant Accountant
Managing Director Managing Director