Cost Per Minute 2013

IBG JORDAN PROJECTED
28-Nov Conventional Line

2013 AVG EFFICIENCY 65.14%
FACTORS UNIT 1 UNIT 2 TOTAL
SALES QUANTITY - TOTAL 1,669,813.20 819,015.00 2,488,828

SALES QUANTITY - AVG / MONTH 139151.1 68251.25 207,402
SALES VALUE (USD) $12,141,556.45 $6,021,469.29 $18,163,026

SALES VALUE PER MONTH (USD) $1,011,796.37 $501,789.11 $1,513,585
FOB PER PCS (AVERAGE) $7.27 $7.35 $7.30
EMPLOYEE EXPENSES/ANNUM $ 2,972,238.88 $ 1,455,181.63 $ 4,427,420.51

OTHER EXPENSES/ANNUM $ 2,083,245.43 $ 1,106,267.59 $ 3,189,513.02
TOTAL EXPENSES/ANNUM $ 5,055,484.31 $ 2,561,449.22 $ 7,616,933.53
AVG SALARY PER WORKER/MONTH $ 250.00 $ 250.00 $ 250.00
EMPLOYEE EXPENSES/MONTH $ 247,686.57 $ 121,265.14 $ 368,951.71

OTHER EXPENSES/MONTH $ 173,603.79 $ 92,188.97 $ 265,792.75
TOTAL EXPENSES/MONTH $ 421,290.36 $ 213,454.10 $ 634,744.46
NO OF MACHINES 275 130 405
M/O 272 125 397

OTHERS 299 178 477
MANPOWER 571 303 874
EXPECTED DECREASE IN MANPOWER
AVG QTY PROD PER MONTH 139151.1 68251.25 207,402.35

AVG QTY PROD PER DAY 5,622.27 2,757.63 8,475.78
AVERAGE SAM 22.50 21.10 21.79
AVAILABLE MINS 4,758,760 2178750 6,937,510
PRODUCED MINS 3,130,900 1,440,101 4,519,289
PRODN EFFICIENCY 65.79% 66.10% 65.14%
PRODUCTIVITY 21.32 22.75 21.77
COST PER MINUTE AVAILABLE $ 0.0885 $ 0.0980 $ 0.09

COST PER MINUTE ACTUAL $ 0.135 $ 0.148 $ 0.140
WIP ( Percentage of daily Prdn) 19%
DISTANCE TRAVELLED (in mtrs) 90

(from input to carton)
FINAL PACKING EFFECTIVENESS VERY POOR
SUPERVISION LEVEL POOR

FLOOR ACCONTABILITY NON ACCOUNTABLE
FINISHING & PACKING BACKLOG HUGE
REJECTIONS AND DAMAGES HIGH
OVERTIME HIGH
ORDAN PROJECTED IMPROVEMENT SUMMARY SHEET
Inline Packing Inline Packing
CURRENT EFFICIENCY@75.00% EFFICIENCY@85%
UNIT 1 UNIT 2 TOTAL UNIT 1 UNIT 2 TOTAL
1,903,176.00 896,911.85 2,800,087.85 2,156,932.80 1,016,500.09 3,173,432.89

158,598.00 74,742.65 233,340.65 179,744.40 84,708.34 264,452.74
$ 13,838,386 $ 6,594,174 $ 20,434,543 $ 15,683,504 $ 7,473,397 $ 23,159,149

$1,153,199 $549,514 $1,702,879 $1,306,958.6 $622,783.1 $1,929,929.1
$7.27 $7.35 $7.30 $7.27 $7.35 $7.30
$2,957,238.88 $1,308,181.63 $ 4,265,420.51 $2,957,238.88 $1,308,181.63 $ 4,265,420.51

$2,083,245.43 $1,106,267.59 $ 3,189,513.02 $2,083,245.43 $1,106,267.59 $ 3,189,513.02
$5,040,484.31 $2,414,449.22 $ 7,454,933.53 $5,040,484.31 $2,414,449.22 $ 7,454,933.53
$ 246,436.57 $ 109,015.14 $ 355,451.71 $ 246,436.57 $ 109,015.14 $ 355,451.71

$ 173,603.79 $ 92,188.97 $ 265,792.75 $ 173,603.79 $ 92,188.97 $ 265,792.75
$420,040.36 $201,204.1 $621,244.46 $420,040.36 $201,204.10 $621,244.46
262 120 382 262 120 382
262 118 380 262 118 380

304 136 440 304 136 440
566 254 820 566 254 820
5 49 54 5 49 54
158,598.00 74,742.65 233,340.65 179,744.40 84,708.34 264,452.74

6,408.00 3,019.91 9,427.91 7,262.40 3,422.56 10,684.96
22.50 21.10 22.05 22.50 21.10 22.05
4,757,940 2,102,760 6,860,700 4,757,940 2,102,760 6,860,700
3,568,455 1,577,070 5,145,525 4,044,249 1,787,346 5,831,595
75.00% 75.00% 75.00% 85.00% 85.00% 85.00%
24.46 25.59 24.81 27.72 29.00 28.12
$ 0.0883 $ 0.0957 $ 0.09 $ 0.09 $ 0.10 $ 0.09

$ 0.1177 $ 0.1276 $ 0.1207 $ 0.1039 $ 0.1126 $ 0.1065
2% 2% 2% 2%
56 56 56 56
VERY GOOD EXCELLENT
GOOD EXCELLENT
ACCOUNTABLE ACCOUNTABLE
NEGLIGIBLE NEGLIGIBLE
NEGLIGIBLE NEGLIGIBLE
VERY LITTLE VERY LITTLE

Inline Packing
EFFICIENCY@90%
UNIT 1 UNIT 2 TOTAL
2,283,811.20 1,076,294.22 3,360,105.42

190,317.60 89,691.18 280,008.78
$ 16,606,063 $ 7,913,008 $ 24,521,452

$1,383,838.55 $659,417.37 $2,043,454.33
$7.27 $7.35 $7.30
$2,957,238.88 $1,308,181.63 $ 4,265,420.51

$2,083,245.43 $1,106,267.59 $ 3,189,513.02
$5,040,484.31 $2,414,449.22 $ 7,454,933.53
$ 246,436.57 $ 109,015.14 $ 355,451.71

$ 173,603.79 $ 92,188.97 $ 265,792.75
$420,040.36 $201,204.10 $621,244.46
262 120 382
262 118 380

304 136 440
566 254 820
5 49 54
190,317.60 89,691.18 280,008.78

7,689.60 3,623.89 11,313.49
22.50 21.10 22.05
4,757,940 2,102,760 6,860,700
4,282,146 1,892,484 6,174,630
90.00% 90.00% 90.00%
30.27 31.67 30.70
$ 0.09 $ 0.10 $ 0.09

$ 0.0981 $ 0.1063 $ 0.1006
2% 2% 2%
56 56 56
EXCELLENT
EXCELLENT
ACCOUNTABLE
NEGLIGIBLE
NEGLIGIBLE
VERY LITTLE
Total IBG Jordan (USD)
TOTAL IBG -JORDAN
CURRENT STATE - 31-03-14
Month Details (Figure in USD) JAN'13 FEB'13 MAR'13 APR'13 MAY'13 JUNE'13 JULY'13 AUG'13 SEP'13 OCT'13 NOV'13 DEC'13 TOTAL
Sale - Value (in lacs) 24.37 21.35 17.07 23.43 25.95 25.68 25.03 26.27 26.45 15.78 26.29 29.54 ### 287.21 287.21 287.21
Sale - Qty (in pcs) 407452 398569 288911 361518 383933 376465 346260 374365 387096 232453 426212 469121 4452354 4452354.20
Average Unit Price 6 5 6 6 7 7 7 7 7 7 6 6 6
Cost Of Goods Sold (COGS) 15.33 13.20 10.39 14.66 16.58 16.13 14.98 17.20 16.99 10.60 16.98 18.99 182 182.01 182.01
Duty Drawback (Govt Incentive) 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Contribution - Value (Incl Drawback ) 9.04 8.15 6.68 8.77 9.36 9.55 10.05 9.07 9.47 5.18 9.31 10.56 105.19 105.19 105.19
Contr per pc 2 2 2 2 2 3 3 2 2 2 2 2 2
Contribution - % 37% 38% 39% 37% 36% 37% 40% 35% 36% 33% 35% 36% 36.6%
Manufacturing Expenses 8.32 8.15 7.59 8.14 8.45 8.51 8.69 8.47 8.63 7.10 8.92 9.51 100.5 100.49 100.57
Manufacturing Expenses Per Pc 2.04 2.04 2.63 2.25 2.20 2.26 2.51 2.26 2.23 3.05 2.09 2.03 2
Manufacturing Expenses as % of Sales 34% 38% 44% 35% 33% 33% 35% 32% 33% 45% 34% 32% 35.0%
Profit / (Loss) 1 0 (1) 1 1 1 1 1 1 (2) 0 1 4.71 4.71 4.62
Exp Total Total Total Total Total Total Total Total Total Total Total Total
Expense Head Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses
Type (in Lacs) (in Lacs) (in Lacs) (in Lacs) (in Lacs) (in Lacs) (in Lacs) (in Lacs) (in Lacs) (in Lacs) (in Lacs) (in Lacs)
A.Employee Cost
Var OverTime 0.85 0.54 0.22 0.52 0.61 0.66 0.67 0.69 0.70 0.73 0.63 1.03 7.85
Var Provision For Bonus/Settlement/Leave 0.11 0.11 0.11 0.11 0.11 0.11 0.11 0.07 0.07 0.07 0.07 0.00 1.07
Var Provision For Visa/Air Ticket 0.42 0.42 0.43 0.42 0.49 0.42 0.43 0.42 0.42 0.41 0.42 0.40 5.12
Fix Salaries & Incentives 3.22 3.24 3.22 3.25 3.25 3.34 3.32 3.33 3.48 3.63 3.44 3.56 40.26
Fix Security Expenses 0.15 0.15 0.15 0.15 0.15 0.15 0.15 0.15 0.15 0.15 0.15 0.16 1.85
Fix Staff Welfare Exp 0.03 0.02 0.01 0.01 0.02 0.01 0.02 0.01 0.01 0.01 0.02 0.01 0.19
Fix Staff Uniform 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Fix Admin Expenses - Hiring 0.12 0.12 0.12 0.12 0.13 0.15 0.15 0.09 0.13 0.12 0.13 0.15 1.50
A.Employee Cost Total 4.90 4.60 4.26 4.58 4.77 4.85 4.85 4.76 4.96 5.13 4.86 5.31 57.84
B.Power & Fuel 0.00

Var Diesel + Genset 0.39 0.39 0.34 0.37 0.25 0.27 0.25 0.28 0.34 0.34 0.33 0.50 4.07
Var Electricity 0.24 0.26 0.23 0.20 0.20 0.18 0.22 0.19 0.22 0.22 0.24 0.22 2.62
B.Power & Fuel Total 0.62 0.65 0.58 0.57 0.45 0.45 0.47 0.47 0.56 0.56 0.57 0.71 6.69
C.Repair & Maintenance

Building/Office Maintenance/ IT & Network
Fix Maintainance 0.05 0.03 0.01 0.01 0.02 0.01 0.01 0.02 0.03 0.02 0.02 0.05 0.28
Fix Factory Maintenance 0.10 0.08 0.09 0.09 0.13 0.09 0.09 0.12 0.10 0.10 0.13 0.10 1.24
Fix Machine Maintenance 0.04 0.04 0.09 0.04 0.05 0.05 0.05 0.07 0.10 0.05 0.08 0.09 0.75
Fix Repair & Maintenance General 0.02 0.03 0.02 0.02 0.02 0.02 0.02 0.03 0.04 0.02 0.02 0.02 0.29
Var Consumable Stores (Spare Parts) 0.00
C.Repair & Maintenance Total 0.22 0.18 0.21 0.17 0.23 0.16 0.18 0.24 0.27 0.19 0.25 0.26 2.56
D.Factory Over Heads 0.00

Var Advertisement Exp 0.00 0.00 0.00 0.00 0.00 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.06
Var Cartage & Freight 0.00
Var Chemical 0.00
Fix ETP & Water Charges 0.24 0.23 0.28 0.27 0.29 0.28 0.30 0.31 0.27 0.25 0.24 0.24 3.22
Var Printing & Stationary Exp 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.08
Fix Rent 0.30 0.31 0.30 0.30 0.30 0.29 0.29 0.30 0.30 0.30 0.29 0.29 3.57
Fix Service Tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Var Short / Excess Recovery 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Fix House Keeping Exp (Material) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Fix Canteen Expenses 0.37 0.37 0.36 0.35 0.36 0.36 0.38 0.37 0.35 0.37 0.36 0.39 4.38
Fix Direct Insurance 0.05 0.04 0.06 0.06 0.05 0.05 0.05 0.05 0.05 0.05 0.06 0.05 0.64
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Fix Indirect Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Var Sundry Expenses 0.06 0.08 0.06 0.06 0.06 0.06 0.13 0.08 0.10 0.07 0.07 0.08 0.92
D.Factory Over Heads Total 1.04 1.04 1.07 1.04 1.08 1.06 1.17 1.12 1.09 1.06 1.03 1.06 12.86
E.Freight & Forward 0.00

Var Freight & Forwarding Charges 0.34 0.44 0.33 0.32 0.35 0.28 0.86 0.58 0.60 0.10 1.27 1.09 6.53
E.Freight & Forward Total 0.34 0.44 0.33 0.32 0.35 0.28 0.86 0.58 0.60 0.10 1.27 1.09 6.53
E1.Sales Commission 0.00

Var Sales Commission 0.00 0.00 0.00 0.09 0.09 0.59 0.07 0.10 0.13 0.05 0.04 0.07 1.23
E1.Sales Commission Total 0.00 0.00 0.00 0.09 0.09 0.59 0.07 0.10 0.13 0.05 0.04 0.07 1.23
F.Customer Service
Var Quality Claims & Discounts 0.00 -0.02 0.00 0.00 0.00 0.14 0.10 0.00 0.18 0.00 -0.25 0.00 0.15
F.Customer Service Cost Total 0.00 -0.02 0.00 0.00 0.00 0.14 0.10 0.00 0.18 0.00 -0.25 0.00 0.15
G.Bad Debts written off

Var Old expense written off 0.18 0.18 0.18 0.18 0.18 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.91
G.Sampling Total 0.18 0.18 0.18 0.18 0.18 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.91
H.Travelling /Conveyance
Var Foreign Travel 0.02 0.00 0.01 0.04 0.01 0.00 0.00 0.01 0.00 0.00 0.00 0.00 0.08
Var Local Travel 0.00
Fix Vehicle Fuel/Conveyance/Maintn 0.07 0.06 0.06 0.06 0.08 0.06 0.06 0.06 0.07 0.08 0.07 0.07 ### 0.79
H.Travelling /Conveyance Total 0.09 0.06 0.07 0.11 0.08 0.06 0.06 0.06 0.07 0.08 0.07 0.07 0.88
I.Communication Exp
Var Courier Charges 0.00
Fix Mobiles 0.01 0.01 0.00 0.01 0.00 0.01 0.00 0.01 0.00 0.01 0.00 0.01 0.06
Fix Telephone Expenses 0.02 0.03 0.00 0.02 0.02 0.02 0.02 0.03 0.02 0.02 0.02 0.02 0.25
Var Postage Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.01
Fix Telex/Fax/Internet 0.00
I.Communication Exp Total 0.02 0.04 0.01 0.03 0.03 0.02 0.03 0.04 0.02 0.03 0.03 0.03 0.33
J.Other S&GA
Var Quality Control Exp/ External agency Testing 0.00

Fix Entertainment Exp 0.00
Var Sales Promotion /Professional Charge 0.04 0.22 0.04 0.28 0.35 0.04 0.05 0.27 0.05 -0.79 0.04 0.04 0.61
J.Other S&GA Total 0.04 0.22 0.04 0.28 0.35 0.04 0.05 0.27 0.05 -0.79 0.04 0.04 0.61
K.Financial Charges
Var Bank Charges 0.33 0.27 0.32 0.31 0.35 0.36 0.34 0.32 0.30 0.30 0.33 0.20 3.74
K.Financial Charges Total 0.33 0.27 0.32 0.31 0.35 0.36 0.34 0.32 0.30 0.30 0.33 0.20 3.74
L.Jobwork Charges
Var Job work Charges 0.00 0.01 0.03 0.00 0.00 0.00 0.02 0.00 0.00 0.00 0.30 0.29 0.67 ok
Var Stitching J/Work (Garment) 0.00
L.Job work Charges Total 0.00 0.01 0.03 0.00 0.00 0.00 0.02 0.00 0.00 0.00 0.30 0.29 0.67
Non Cash Expenses
Fix Depriciation 0.53 0.47 0.50 0.47 0.49 0.49 0.49 0.49 0.38 0.40 0.39 0.40 5.49 ok
Fix Corporate Services Expenses share 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.27 0.27 0.27
0.00
M.Corporate Expenses Total 0.53 0.47 0.50 0.47 0.49 0.49 0.49 0.49 0.38 0.40 0.39 0.40 5.49
TOTAL BUDGET 8.32 8.15 7.59 8.14 8.45 8.51 8.69 8.47 8.63 7.10 8.92 9.51 100.49
Type Description Mfr Mfr Mfr Mfr Mfr Mfr Mfr Mfr Mfr Mfr Mfr Mfr
Fix Fixed Expenses 5.33 5.23 5.28 5.24 5.39 5.37 5.43 5.44 5.49 5.58 5.41 5.59 64.77
Var Variable Expenses 2.99 2.92 2.31 2.91 3.07 3.13 3.26 3.03 3.14 1.52 3.50 3.92 35.72
501113468.xls
0.00
0.00
0.00
SUMMARY - COST/MINUTE WORKING
Current Current Current Current Current Current Current Current Current Current Current Current
Average Running Machines 516 516 516 516 516 516 516 516 516 516 516 516 516
Available Minutes/day/Machine 692 692 558 678 692 692 692 692 692 692 704 704 682
No of Working Days/Month 25 22 26 24 24 25 27 24 26 24 24 26 24.75
Total Minutes Available /Month ( in Lacs) 89.28 78.57 74.86 83.96 85.71 89.28 96.42 85.71 92.85 85.71 87.15 94.41 86.99
Total Expenses/Month (in Lacs) 8.32 8.15 7.59 8.14 8.45 8.51 8.69 8.47 8.63 7.10 8.92 9.51 8.37
Cost /Minute (Available Minutes) 0.09 0.10 0.10 0.10 0.10 0.10 0.09 0.10 0.09 0.08 0.10 0.10 ### 0.10
Average Pcs Production/Month 407452 398569 288911 361518 383933 376465 346260 374365 387096 232453 426212 469121 371029.52
Avg SAM of the Product 15.626 15.626 15.626 15.626 15.626 15.626 15.626 15.626 15.626 15.626 15.626 15.626 15.626
Total Minitues Produced (in Lacs) 63.67 62.28 45.15 56.49 59.99 58.83 54.11 58.50 60.49 36.32 66.60 73.30 57.98
Actual Cost/Minute (Produced Minutes) 0.13 0.13 0.17 0.14 0.14 0.14 0.16 0.14 0.14 0.20 0.13 0.13 ### 0.14
Production Efficiency 71% 79% 60% 67% 70% 66% 56% 68% 65% 42% 76% 78% 67%
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0.27 0.27 0.27 0.27 0.27 0.27 0.27 0.27 0.27
501113468.xls
Total IBG Jordan (JOD)
Month Details (Figure in USD) JAN'13 FEB'13 MAR'13 APR'13 MAY'13 JUNE'13 JULY'13 AUG'13 SEP'13 OCT'13 NOV'13 DEC'13 TOTAL
Sale - Value (in lacs) 17.25 15.11 12.09 16.59 18.37 18.18 17.72 18.60 18.73 11.17 18.61 20.92 203 203.34 -
Sale - Qty (in pcs) 407452 398569 288911 361518 383933 376465 346260 374365 387096 232453 426212 469121 4452354 4,452,354.20 -
Average Unit Price in JOD 4 4 4 5 5 5 5 5 5 5 4 4 5 14.16 (9.59)
Cost Of Goods Sold (COGS) 10.9 9.3 7.4 10.4 11.7 11.4 10.6 12.2 12.0 7.5 12.0 13.4 129 128.86 0.00
Duty Drawback (Govt Incentive) 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 - -
Contribution - Value (Incl Drawback ) 6.40 5.77 4.73 6.21 6.63 6.76 7.12 6.42 6.70 3.67 6.59 7.48 74.48 74.48 (0.00)
Contr per pc 2 1 2 2 2 2 2 2 2 2 2 2 2 5.17 (3.49)
Contribution - % 37% 38% 39% 37% 36% 37% 40% 35% 36% 33% 35% 36% 36.6% 1.09 (0.73)
Manufacturing Expenses 5.89 5.77 5.37 5.77 5.99 6.02 6.15 6.00 6.11 5.03 6.31 6.74 71.1 71.20 (0.06)
Manufacturing Expenses Per Pc 1.45 1.45 1.86 1.59 1.56 1.60 1.78 1.60 1.58 2.16 1.48 1.44 2 5.16 (3.56)
Manufacturing Expenses as % of Sales 34% 38% 44% 35% 33% 33% 35% 32% 33% 45% 34% 32% 35.0% 1.07 (0.72)
Profit / (Loss) 1 0 (1) 0 1 1 1 0 1 (1) 0 1 3.33 3.27 0.06
-
Exp Total Total Total Total Total Total Total Total Total Total Total Total
Expense Head Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses
Type (in Lacs) (in Lacs) (in Lacs) (in Lacs) (in Lacs) (in Lacs) (in Lacs) (in Lacs) (in Lacs) (in Lacs) (in Lacs) (in Lacs) -
-
A.Employee Cost -
Var OverTime 0.60 0.38 0.16 0.37 0.43 0.47 0.47 0.49 0.50 0.52 0.45 0.73 5.55 5.55 0.00
Var Provision For Bonus/Settlement/Leave 0.08 0.08 0.08 0.08 0.08 0.08 0.08 0.05 0.05 0.05 0.05 0.00 0.76 0.76 -
Var Provision For Visa/Air Ticket 0.30 0.30 0.31 0.30 0.35 0.30 0.30 0.30 0.30 0.29 0.30 0.29 3.62 3.62 -
Fix Salaries & Incentives 2.28 2.29 2.28 2.30 2.30 2.37 2.35 2.35 2.46 2.57 2.43 2.52 28.50 28.50 -
Fix Security Expenses 0.11 0.11 0.11 0.11 0.11 0.11 0.11 0.11 0.11 0.11 0.11 0.11 1.31 1.31 -
Fix Staff Welfare Exp 0.02 0.01 0.01 0.01 0.02 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.14 0.14 -
Fix Staff Uniform 0.00 - -
Fix Admin Expenses - Hiring 0.08 0.08 0.08 0.08 0.09 0.10 0.10 0.07 0.09 0.09 0.09 0.10 1.06 1.06 -
A.Employee Cost Total 3.47 3.26 3.02 3.24 3.38 3.44 3.43 3.37 3.51 3.63 3.44 3.76 40.95 58% 40.95
-
B.Power & Fuel 0.00 - -
Var Diesel + Genset 0.27 0.28 0.24 0.26 0.18 0.19 0.18 0.20 0.24 0.24 0.24 0.35 2.88 2.88 -
Var Electricity 0.17 0.18 0.16 0.14 0.14 0.13 0.15 0.14 0.16 0.16 0.17 0.15 1.86 1.86 (0.00)
B.Power & Fuel Total 0.44 0.46 0.41 0.40 0.32 0.32 0.33 0.33 0.40 0.40 0.41 0.51 4.74 7% 4.74
-
C.Repair & Maintenance -
Fix Maintainance 0.03 0.02 0.01 0.01 0.02 0.00 0.01 0.02 0.02 0.02 0.02 0.03 0.20 0.20 -
Fix Factory Maintenance 0.07 0.06 0.06 0.07 0.09 0.06 0.07 0.09 0.07 0.07 0.09 0.07 0.88 0.88 -
Fix Machine Maintenance 0.03 0.03 0.06 0.03 0.04 0.03 0.04 0.05 0.07 0.04 0.06 0.06 0.53 0.53 -
Fix Repair & Maintenance General 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.03 0.01 0.01 0.01 0.20 0.20 -
Var Consumable Stores (Spare Parts) 0.00 - -
C.Repair & Maintenance Total 0.16 0.13 0.15 0.12 0.16 0.12 0.13 0.17 0.19 0.13 0.18 0.18 1.81 3% 1.81
-
D.Factory Over Heads 0.00 - -
Var Advertisement Exp 0.00 0.00 0.00 0.00 0.00 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.04 0.05 (0.01)
Var Cartage & Freight 0.00 - -
Var Chemical 0.00 - -
Fix ETP & Water Charges 0.17 0.17 0.20 0.19 0.21 0.20 0.22 0.22 0.19 0.18 0.17 0.17 2.28 2.28 -
Var Printing & Stationary Exp 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.01 0.01 0.00 0.00 0.00 0.05 0.06 (0.01)
Fix Rent 0.21 0.22 0.22 0.21 0.21 0.20 0.21 0.21 0.21 0.21 0.21 0.21 2.53 2.53 -
Fix Service Tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 - -
Var Short / Excess Recovery 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 - -
Fix House Keeping Exp (Material) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 - -
Fix Canteen Expenses 0.26 0.27 0.25 0.25 0.25 0.25 0.27 0.26 0.25 0.26 0.25 0.27 3.10 3.10 -
Fix Direct Insurance 0.04 0.03 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.03 0.45 0.45 -
501113468.xls
Fix Indirect Insurance 0.00 - -
Var Sundry Expenses 0.04 0.05 0.04 0.04 0.05 0.05 0.09 0.06 0.07 0.05 0.05 0.06 0.65 0.65 -
D.Factory Over Heads Total 0.73 0.74 0.76 0.74 0.76 0.75 0.83 0.80 0.77 0.75 0.73 0.75 9.10 13% 9.10
-
E.Freight & Forward 0.00 - -
Var Freight & Forwarding Charges 0.24 0.31 0.23 0.22 0.25 0.19 0.61 0.41 0.42 0.07 0.90 0.77 4.62 4.62 -
E.Freight & Forward Total 0.24 0.31 0.23 0.22 0.25 0.19 0.61 0.41 0.42 0.07 0.90 0.77 4.62 7% 4.62
-
E1.Sales Commission 0.00 - -
Var Sales Commission - - - 0.06 0.06 0.42 0.05 0.07 0.09 0.04 0.03 0.05 0.87 0.87 -
E1.Sales Commission Total 0.00 0.00 0.00 0.06 0.06 0.42 0.05 0.07 0.09 0.04 0.03 0.05 0.87 1% 0.87
-
F.Customer Service -
Var Air Freights 0.00 - -
Var Quality Claims & Discounts 0.00 -0.02 0.00 0.00 0.00 0.10 0.07 0.00 0.13 0.00 -0.18 0.00 0.11 0.11 -
F.Customer Service Cost Total 0.00 -0.02 0.00 0.00 0.00 0.10 0.07 0.00 0.13 0.00 -0.18 0.00 0.11 0% 0.11
-
G.Bad Debts written off -
Var Old expense written off 0.13 0.13 0.13 0.13 0.13 0.00 0.00 0.00 0.00 0.00 0.00 0.65 0.65 -
G.Sampling Total 0.13 0.13 0.13 0.13 0.13 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.65 1% 0.65 -
-
H.Travelling /Conveyance -
Var Foreign Travel 0.01 0.00 0.01 0.03 0.00 0.00 0.00 0.01 0.00 0.00 0.00 0.00 0.06 0.06 -
Var Local Travel 0.00 - -
Fix Vehicle Fuel/Conveyance/Maintn 0.05 0.04 0.04 0.05 0.05 0.04 0.05 0.04 0.05 0.06 0.05 0.05 0.56 0.56 -
H.Travelling /Conveyance Total 0.06 0.04 0.05 0.07 0.06 0.04 0.05 0.05 0.05 0.06 0.05 0.05 0.62 1% 0.62
-
I.Communication Exp -
Var Courier Charges 0.00 - -
Fix Mobiles 0.01 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.05 0.04 0.00
Fix Telephone Expenses 0.01 0.02 0.00 0.02 0.02 0.01 0.02 0.02 0.01 0.02 0.01 0.02 0.18 0.22 (0.04)
Var Postage Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.01 0.02 (0.01)
Fix Telex/Fax/Internet 0.00 - -
I.Communication Exp Total 0.02 0.03 0.00 0.02 0.02 0.02 0.02 0.03 0.02 0.02 0.02 0.02 0.23 0% 0.23
-
J.Other S&GA -
Var Quality Control Exp/ External agency Testing 0.00 - -

Fix Entertainment Exp 0.00 - -
Var Sales Promotion /Professional Charge 0.03 0.16 0.03 0.19 0.25 0.03 0.04 0.19 0.04 -0.56 0.03 0.03 0.43 0.43 -
J.Other S&GA Total 0.03 0.16 0.03 0.19 0.25 0.03 0.04 0.19 0.04 -0.56 0.03 0.03 0.43 1% 0.43 -
-
K.Financial Charges -
Var Bank Charges 0.24 0.19 0.22 0.22 0.25 0.25 0.24 0.23 0.21 0.21 0.23 0.14 2.65 2.65 -
K.Financial Charges Total 0.24 0.19 0.22 0.22 0.25 0.25 0.24 0.23 0.21 0.21 0.23 0.14 2.65 4% 2.65
-
L.Jobwork Charges -
Var Job work Charges 0.00 0.00 0.02 0.00 0.00 0.00 0.01 0.00 0.00 0.00 0.21 0.21 0.47 ok 0.48 (0.01)
Var Stitching J/Work (Garment) 0.00 - -
L.Job work Charges Total 0.00 0.00 0.02 0.00 0.00 0.00 0.01 0.00 0.00 0.00 0.21 0.21 0.47 1% 0.47
-
Non Cash Expenses -
Fix Depriciation 0.38 0.33 0.35 0.33 0.34 0.34 0.35 0.35 0.27 0.28 0.27 0.28 3.89 ok 3.88 0.01
Fix Corporate Services Expenses share 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.19 0.19
0.00
M.Corporate Expenses Total 0.38 0.33 0.35 0.33 0.34 0.34 0.35 0.35 0.27 0.28 0.27 0.28 3.89 5%
TOTAL BUDGET 5.89 5.77 5.37 5.77 5.99 6.02 6.15 6.00 6.11 5.03 6.31 6.74 71.14 71.20
Type Description Mfr Mfr Mfr Mfr Mfr Mfr Mfr Mfr Mfr Mfr Mfr Mfr
Fix Fixed Expenses 3.77 3.70 3.74 3.71 3.81 3.80 3.84 3.85 3.89 3.95 3.83 3.96 45.86
501113468.xls
Var Variable Expenses 2.12 2.07 1.64 2.06 2.17 2.22 2.31 2.15 2.22 1.08 2.48 2.78 25.29
0.00
0.00
0.00
Current Current Current Current Current Current Current Current Current Current Current Current
Average Running Machines 516 516 516 516 516 516 516 516 516 516 516 516 516
Available Minutes/day/Machine 692 692 558 678 692 692 692 692 692 692 704 704 681.68217
No of Working Days/Month 25 22 26 24 24 25 27 24 26 24 24 26 24.75
Total Minutes Available /Month ( in Lacs) 89.28 78.57 74.86 83.96 85.71 89.28 96.42 85.71 92.85 85.71 87.15 94.41 86.99
Total Expenses/Month (in Lacs) 5.89 5.77 5.37 5.77 5.99 6.02 6.15 6.00 6.11 5.03 6.31 6.74 5.93
Cost /Minute (Available Minutes) 0.07 0.07 0.07 0.07 0.07 0.07 0.06 0.07 0.07 0.06 0.07 0.07 0.07
Average Pcs Production/Month 407452 398569 288911 361518 383933 376465 346260 374365 387096 232453 426212 469121 371029.52
Avg SAM of the Product 15.626 15.626 15.626 15.626 15.626 15.626 15.626 15.626 15.626 15.626 15.626 15.626 15.626
Total Minitues Produced (in Lacs) 63.67 62.28 45.15 56.49 59.99 58.83 54.11 58.50 60.49 36.32 66.60 73.30 57.98
Actual Cost/Minute (Produced Minutes) 0.093 0.093 0.119 0.102 0.100 0.102 0.114 0.103 0.101 0.138 0.095 0.092 ### 0.102
Production Efficiency 71% 79% 60% 67% 70% 66% 56% 68% 65% 42% 76% 78% 67%
501113468.xls
0.19 0.19 0.19 0.19 0.19 0.19 0.19 0.19 0.19 0.19
501113468.xls
Month Details (Figure in USD) JAN'13 FEB'13 MAR'13 APR'13 MAY'13
Sale - Value (in lacs) 9.87 14.39 5.51 9.35 9.15

Sale - Qty (in pcs) 165486 134002 93231 131180 120426
Average Unit Price in JOD 6 11 6 7 8
Cost Of Goods Sold (COGS) 6.2 9.0 3.5 6.2 6.2
Duty Drawback (Govt Incentive) 0.0 0.0 0.0 0.0 0.0
Contribution - Value (Incl Drawback ) 3.66 5.42 2.05 3.17 2.96
Contr per pc 2 4 2 2 2
Contribution - % 37% 38% 37% 34% 32%
Manufacturing Expenses 3.87 4.12 3.45 3.80 3.84
Manufacturing Expenses Per Pc 2.34 3.08 3.70 2.90 3.19
Manufacturing Expenses as % of Sales 39% 29% 63% 41% 42%
Profit / (Loss) (0) 1 (1) (1) (1)
Exp Total Total Total Total Total

Expense Head Expenses Expenses Expenses Expenses Expenses
Type (in Lacs) (in Lacs) (in Lacs) (in Lacs) (in Lacs)
A.Employee Cost
Var OverTime 0.46 0.30 0.16 0.32 0.34
Var Provision For Bonus/Settlement/Leave 0.06 0.06 0.06 0.06 0.06
Var Provision For Visa/Air Ticket 0.22 0.22 0.22 0.22 0.25
Fix Salaries & Incentives 1.66 1.68 1.66 1.69 1.65
Fix Security Expenses 0.08 0.08 0.08 0.08 0.08
Fix Staff Welfare Exp 0.02 0.01 0.01 0.01 0.01
Fix Staff Uniform
Fix Admin Expenses - Hiring 0.06 0.06 0.06 0.06 0.07
A.Employee Cost Total 2.55 2.40 2.24 2.43 2.46
B.Power & Fuel

Var Diesel + Genset 0.13 0.14 0.10 0.10 0.06
Var Electricity 0.09 0.11 0.09 0.07 0.07
B.Power & Fuel Total 0.22 0.25 0.19 0.17 0.13

Fix Maintainance 0.02 0.02 0.00 0.01 0.01
Fix Factory Maintenance 0.05 0.04 0.04 0.05 0.07
Fix Machine Maintenance 0.02 0.02 0.04 0.02 0.03
Fix Repair & Maintenance General 0.01 0.01 0.01 0.01 0.01
Var Consumable Stores (Spare Parts)
C.Repair & Maintenance Total 0.11 0.10 0.11 0.08 0.12
D.Factory Over Heads

Var Advertisement Exp 0.00 0.00 0.00 0.00 0.00
Var Cartage & Freight
Var Chemical
Fix ETP & Water Charges 0.12 0.12 0.14 0.14 0.15
Var Printing & Stationary Exp 0.01 0.01 0.01 0.01 0.01
Fix Rent 0.08 0.09 0.09 0.08 0.09
Fix Service Tax 0.00 0.00 0.00 0.00 0.00
Var Short / Excess Recovery 0.00 0.00 0.00 0.00 0.00
Fix House Keeping Exp (Material) 0.00 0.00 0.00 0.00 0.00
Fix Canteen Expenses 0.19 0.19 0.18 0.18 0.18
Fix Direct Insurance 0.03 0.02 0.03 0.03 0.03
Fix Indirect Insurance 0.00 0.00 0.00 0.00 0.00
Var Sundry Expenses 0.03 0.04 0.03 0.03 0.03
D.Factory Over Heads Total 0.46 0.46 0.48 0.46 0.48
E.Freight & Forward

Var Freight & Forwarding Charges 0.14 0.30 0.11 0.13 0.12
E.Freight & Forward Total 0.14 0.30 0.11 0.13 0.12
E1.Sales Commission
Var Sales Commission 0.00 0.00 0.00 0.09 0.09
E1.Sales Commission Total 0.00 0.00 0.00 0.09 0.09
F.Customer Service
Var Air Freights
Var Quality Claims & Discounts 0.00 -0.01 0.00 0.00 0.00
F.Customer Service Cost Total 0.00 -0.01 0.00 0.00 0.00

Var Old expense written off 0.07 0.12 0.06 0.07 0.06
G.Sampling Total 0.07 0.12 0.06 0.07 0.06
Var Foreign Travel 0.01 0.00 0.00 0.02 0.00
Var Local Travel
Fix Vehicle Fuel/Conveyance/Maintn 0.03 0.04 0.02 0.03 0.03
H.Travelling /Conveyance Total 0.03 0.04 0.02 0.04 0.03
I.Communication Exp
Var Courier Charges
Fix Mobiles 0.00 0.00 0.00 0.00 0.00
Fix Telephone Expenses 0.01 0.02 0.00 0.01 0.01
Var Postage Expenses 0.00 0.00 0.00 0.00 0.00
Fix Telex/Fax/Internet
I.Communication Exp Total 0.01 0.02 0.00 0.01 0.01
J.Other S&GA
Var Quality Control Exp/ External agency Testing

Fix Entertainment Exp
Var Sales Promotion /Professional Charge 0.02 0.15 0.01 0.11 0.12
J.Other S&GA Total 0.02 0.15 0.01 0.11 0.12
K.Financial Charges
Var Bank Charges 0.14 0.19 0.10 0.12 0.12
K.Financial Charges Total 0.14 0.19 0.10 0.12 0.12
L.Jobwork Charges
Var Job work Charges 0.00 0.01 0.03 0.00 0.00
Var Stitching J/Work (Garment)
L.Job work Charges Total 0.00 0.01 0.03 0.00 0.00
Non Cash Expenses
Fix Depriciation 0.13 0.10 0.10 0.08 0.08
Fix Corporate Services Expenses share 0.00 0.00 0.00 0.00 0.00
M.Corporate Expenses Total 0.13 0.10 0.10 0.08 0.08
TOTAL BUDGET 3.87 4.12 3.45 3.80 3.84
Type Description Mfr Mfr Mfr Mfr Mfr

Fix Fixed Expenses 2.50 2.51 2.47 2.46 2.49
Var Variable Expenses 1.37 1.62 0.98 1.35 1.36

Current Current Current Current Current
Average Running Machines 271 271 271 271 271
Available Minutes/day/Machine 720 720 600 720 720
No of Working Days/Month 25 22 26 24 24
Total Minutes Available /Month ( in Lacs) 48.78 42.93 42.28 46.83 46.83
Total Expenses/Month (in Lacs) 3.87 4.12 3.45 3.80 3.84
Cost /Minute (Available Minutes) 0.08 0.10 0.08 0.08 0.08
Average Pcs Production/Month 165486 134002 93231 131180 120426

Avg SAM of the Product 22.5 22.5 22.5 22.5 22.5
Total Minitues Produced (in Lacs) 37.23 30.15 20.98 29.52 27.10
Actual Cost/Minute (Produced Minutes) 0.10 0.14 0.16 0.13 0.14

Production Efficiency 76% 70% 50% 63% 58%
JUNE'13 JULY'13 AUG'13 SEP'13 OCT'13 NOV'13 DEC'13 TOTAL
12.75 9.72 11.91 10.80 6.32 10.12 11.53 121 121.42

150967 120385 152994 144168 90048 178879 188048 1669813
8 8 8 7 7 6 6 7
8.3 5.6 6.9 7.4 4.1 3.5 8.3 75 62%
0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
4.48 4.16 4.99 3.40 2.17 6.63 3.27 46.38
3 3 3 2 2 4 2 3
35% 43% 42% 31% 34% 66% 28% 38.2%
4.34 3.98 3.98 4.03 3.36 4.21 4.47 47.5
2.87 3.30 2.60 2.79 3.73 2.35 2.38 3
34% 41% 33% 37% 53% 42% 39% 39.1%
0 0 1 (1) (1) 2 (1) -1.07
Total Total Total Total Total Total Total

Expenses Expenses Expenses Expenses Expenses Expenses Expenses
(in Lacs) (in Lacs) (in Lacs) (in Lacs) (in Lacs) (in Lacs) (in Lacs)
0.37 0.37 0.38 0.39 0.38 0.34 0.54 4.35

0.06 0.06 0.04 0.04 0.04 0.04 0.00 0.55
0.22 0.22 0.22 0.21 0.21 0.22 0.21 2.62
1.71 1.68 1.68 1.73 1.82 1.70 1.73 20.38
0.08 0.08 0.08 0.08 0.08 0.08 0.08 0.95
0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.10
0.00
0.08 0.08 0.05 0.06 0.06 0.07 0.08 0.77
2.52 2.48 2.44 2.52 2.59 2.45 2.64 29.72
0.00
0.07 0.06 0.07 0.09 0.10 0.10 0.17 1.18 Divided on the basis of Sales Quantity
0.13 0.14 0.14 0.16 0.18 0.18 0.24 2.13
0.00 0.00 0.01 0.01 0.01 0.01 0.02 0.12 Divided on the basis of Sales Value
0.04 0.05 0.06 0.05 0.05 0.07 0.05 0.64
0.03 0.03 0.04 0.05 0.03 0.04 0.04 0.38
0.01 0.01 0.01 0.02 0.01 0.01 0.01 0.15
0.00
0.08 0.09 0.12 0.14 0.09 0.13 0.13 1.29
0.00
0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.06 Taken in the unit one as a whole
0.00
0.00
0.14 0.15 0.15 0.14 0.13 0.12 0.12 1.62 On the basis of employee strength
0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.08 Taken in unit one as a whole
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.03 0.06 0.04 0.05 0.04 0.03 0.04 0.46 On the basis of employee strength as i
0.47 0.53 0.51 0.49 0.47 0.46 0.48 5.75
0.00
0.14 0.33 0.26 0.24 0.04 0.49 0.42 2.72 on the basis of sales volume
0.14 0.33 0.26 0.24 0.04 0.49 0.42 2.72
0.00
0.59 0.07 0.10 0.13 0.05 0.04 0.07 1.23 it pertains to triburg and ideal source h
0.59 0.07 0.10 0.13 0.05 0.04 0.07 1.23
0.00
0.07 0.04 0.00 0.07 0.00 -0.10 0.00 0.07 on the basis of sales value
0.07 0.04 0.00 0.07 0.00 -0.10 0.00 0.07
0.00 0.00 0.00 0.00 0.00 0.00 0.39 on the basis of sales value
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.39
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.03 on the basis of sales value
0.00
0.03 0.02 0.03 0.03 0.03 0.03 0.03 0.37
0.00
0.00
0.01 0.01 0.02 0.01 0.01 0.01 0.01 0.15
0.00
0.00
0.02 0.02 0.12 0.02 -0.32 0.01 0.01 0.30 on the basis of sales value
0.02 0.02 0.12 0.02 -0.32 0.01 0.01 0.30
0.18 0.13 0.15 0.12 0.12 0.13 0.08 1.57
0.00 0.02 0.00 0.00 0.00 0.30 0.29 0.67 ok Worked for Ideal hence taken in unit 1
0.00
0.00 0.02 0.00 0.00 0.00 0.30 0.29 0.67
0.10 0.09 0.09 0.08 0.09 0.08 0.08 1.09 ok

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00
0.10 0.09 0.09 0.08 0.09 0.08 0.08 1.09
4.34 3.98 3.98 4.03 3.36 4.21 4.47 47.45
Mfr Mfr Mfr Mfr Mfr Mfr Mfr

2.52 2.51 2.52 2.56 2.61 2.51 2.56 30.20
1.82 1.47 1.46 1.47 0.75 1.70 1.92 17.25
0.00
0.00
0.00
Current Current Current Current Current Current Current

271 271 271 271 271 271 271 271
720 720 720 720 720 720 720 710
25 27 24 26 24 24 26 24.75
48.78 52.68 46.83 50.73 46.83 46.83 50.73 47.59

4.34 3.98 3.98 4.03 3.36 4.21 4.47 3.95
0.09 0.08 0.09 0.08 0.07 0.09 0.09 ### 0.083
150967 120385 152994 144168 90048 178879 188048 139151.1

22.5 22.5 22.5 22.5 22.5 22.5 22.5 22.5
33.97 27.09 34.42 32.44 20.26 40.25 42.31 31.31
0.13 0.15 0.12 0.12 0.17 0.10 0.11 ### 0.126 0.0894224
70% 51% 74% 64% 43% 86% 83% 66%
on the basis of Sales Quantity
on the basis of Sales Value
the unit one as a whole
basis of employee strength

unit one as a whole

basis of employee strength as it includes expenditure such as waste water, visa charges, medicla etc
asis of sales volume
ns to triburg and ideal source hence taken fully to unit i
asis of sales value
asis of sales value
asis of sales value
asis of sales value
asis of sales value

asis of sales value
asis of sales value
asis of sales value
asis of sales value

for Ideal hence taken in unit 1

Sale - Qty (in pcs) 165486 134002 93231 131180 120426
Contribution - % 37% 38% 37% 34% 32%
Profit / (Loss) (0) 1 (1) (0) (1)

A.Employee Cost
Var OverTime 0.33 0.22 0.11 0.23 0.24
Fix Staff Uniform
B.Power & Fuel

Var Electricity 0.06 0.07 0.07 0.05 0.05


Var Chemical
Fix Rent 0.06 0.06 0.06 0.06 0.06
Fix Service Tax 0.00 0.00 0.00 0.00 0.00
Fix Indirect Insurance
E.Freight & Forward

E1.Sales Commission
Var Sales Commission - - - 0.06 0.06
F.Customer Service
Var Air Freights
Var Quality Claims & Discounts 0.00 -0.01 0.00 0.00 0.00
F.Customer Service Cost Total 0.00 -0.01 0.00 0.00 0.00

G.Sampling Total 0.05 0.09 0.04 0.05 0.05
Var Local Travel
I.Communication Exp
Var Courier Charges
Fix Mobiles 0.00 0.00 0.00 0.00 0.00
J.Other S&GA

J.Other S&GA Total 0.01 0.10 0.01 0.08 0.09
K.Financial Charges
Var Bank Charges 0.10 0.13 0.07 0.09 0.09
L.Jobwork Charges
Non Cash Expenses
TOTAL BUDGET 2.74 2.92 2.44 2.69 2.72




9.03 6.88 8.43 7.64 4.47 7.16 8.16 86

150967 120385 152994 144168 90048 178879 188048 1669813
6 6 6 5 5 4 4 5
5.9 3.9 4.9 5.2 2.9 2.5 5.8 53
0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
3.17 2.94 3.53 2.41 1.54 4.70 2.31 32.84
2 2 2 2 2 3 1 2
35% 43% 42% 31% 34% 66% 28% 38.2%
3.07 2.81 2.82 2.85 2.38 2.98 3.17 33.6
2.04 2.34 1.84 1.98 2.64 1.67 1.68 2
34% 41% 33% 37% 53% 42% 39% 39.1%
0 0 1 (0) (1) 2 (1) -0.76

0.26 0.26 0.27 0.28 0.27 0.24 0.38 3.08

0.04 0.04 0.03 0.03 0.03 0.03 0.00 0.39
0.15 0.15 0.15 0.15 0.15 0.15 0.15 1.86
1.21 1.19 1.19 1.22 1.29 1.21 1.22 14.43
0.06 0.06 0.06 0.05 0.06 0.06 0.06 0.67
0.01 0.01 0.00 0.01 0.00 0.01 0.00 0.07
0.00
0.05 0.05 0.03 0.04 0.04 0.05 0.05 0.55
1.78 1.76 1.73 1.78 1.83 1.73 1.87 21.04
0.00
0.09 0.10 0.10 0.11 0.13 0.13 0.17 1.51
0.03 0.03 0.04 0.04 0.03 0.05 0.04 0.45
0.02 0.02 0.03 0.04 0.02 0.03 0.03 0.27
0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.10
0.00
0.06 0.06 0.09 0.10 0.07 0.09 0.09 0.91
0.00
0.00
0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00
0.33 0.38 0.36 0.35 0.34 0.32 0.34 4.07
0.00
0.10 0.24 0.19 0.17 0.03 0.35 0.30 1.92
0.00
0.42 0.05 0.07 0.09 0.04 0.03 0.05 0.87 it pertains to triburg and ideal source h
0.42 0.05 0.07 0.09 0.04 0.03 0.05 0.87
0.00
0.05 0.03 0.00 0.05 0.00 -0.07 0.00 0.05
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.28
0.00
0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.26
0.00
0.00
0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.10
0.00
0.00
0.01 0.01 0.09 0.01 -0.23 0.01 0.01 0.21
0.13 0.09 0.10 0.09 0.08 0.09 0.06 1.11
0.00
0.00 0.01 0.00 0.00 0.00 0.21 0.21 0.47
0.07 0.06 0.06 0.06 0.06 0.06 0.06 0.77 ok

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00
0.07 0.06 0.06 0.06 0.06 0.06 0.06 0.77
3.07 2.81 2.82 2.85 2.38 2.98 3.17 33.60

1.78 1.77 1.78 1.81 1.85 1.78 1.81 21.38
1.29 1.04 1.04 1.04 0.53 1.20 1.36 12.21
0.00
0.00
0.00

271 271 271 271 271 271 271 271
720 720 720 720 720 720 720 710
25 27 24 26 24 24 26 24.75
48.78 52.68 46.83 50.73 46.83 46.83 50.73 47.59

3.07 2.81 2.82 2.85 2.38 2.98 3.17 2.80
0.06 0.05 0.06 0.06 0.05 0.06 0.06 ### 0.06
150967 120385 152994 144168 90048 178879 188048 139151.1

22.5 22.5 22.5 22.5 22.5 22.5 22.5 22.5
33.97 27.09 34.42 32.44 20.26 40.25 42.31 31.31
0.09 0.10 0.08 0.09 0.12 0.07 0.07 ### 0.089

70% 51% 74% 64% 43% 86% 83% 66%

unit one as a whole

asis of sales value
asis of sales value
asis of sales value
asis of sales value
asis of sales value

asis of sales value
asis of sales value
asis of sales value
asis of sales value


Sale - Qty (in pcs) 81821 78279 59869 64759 86254
Contribution - % 37% 38% 37% 37% 35%
Profit / (Loss) (0) (1) (0) (0) 0

A.Employee Cost
Var OverTime 0.23 0.15 0.04 0.13 0.17
Fix Staff Uniform
B.Power & Fuel

Var Electricity 0.06 0.07 0.06 0.05 0.05


Var Chemical
Fix Rent 0.11 0.12 0.11 0.11 0.11
Fix Service Tax 0.00 0.00 0.00 0.00 0.00
E.Freight & Forward

E1.Sales Commission
Var Sales Commission - - - - -
F.Customer Service
Var Air Freights
Var Quality Claims & Discounts 0.00 0.00 0.00 0.00 0.00
F.Customer Service Cost Total 0.00 0.00 0.00 0.00 0.00

G.Sampling Total 0.04 0.03 0.05 0.04 0.05
Var Local Travel
I.Communication Exp
Var Courier Charges
Fix Mobiles 0.00 0.00 0.00 0.00 0.00
J.Other S&GA

J.Other S&GA Total 0.01 0.03 0.01 0.06 0.10
K.Financial Charges
Var Bank Charges 0.08 0.04 0.08 0.06 0.10
L.Jobwork Charges
Non Cash Expenses
TOTAL BUDGET 2.09 1.96 1.93 2.01 2.23




4.60 5.13 4.36 6.11 2.99 5.45 6.18 60 60.214693

64089 67175 46761 67949 35713 77742 88604 819015
7 8 9 9 8 7 7 7
2.9 3.1 2.9 4.0 2.2 3.6 4.1 39
0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
1.71 2.06 1.51 2.07 0.76 1.87 2.13 21.41
3 3 3 3 2 2 2 3
37% 40% 35% 34% 26% 34% 34% 35.6%
1.95 2.15 2.01 2.08 1.77 2.04 2.23 24.5
3.05 3.21 4.30 3.07 4.97 2.62 2.51 3
42% 42% 46% 34% 59% 37% 36% 40.6%
(0) (0) (1) (0) (1) (0) (0) -3.04

0.18 0.18 0.18 0.19 0.23 0.16 0.28 2.13

0.03 0.03 0.02 0.02 0.02 0.02 0.00 0.29
0.11 0.12 0.11 0.12 0.11 0.11 0.11 1.39
0.81 0.81 0.79 0.86 0.87 0.83 0.88 9.78
0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.50
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.05
0.00
0.04 0.04 0.02 0.03 0.03 0.03 0.04 0.41
1.21 1.23 1.17 1.26 1.31 1.20 1.36 14.55
0.00
0.09 0.10 0.10 0.12 0.12 0.13 0.16 1.44
0.02 0.02 0.03 0.03 0.02 0.03 0.02 0.30 Divided on the basis of machines
0.00
0.04 0.04 0.06 0.07 0.04 0.06 0.06 0.61
0.00
0.00
0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00
0.31 0.34 0.33 0.32 0.31 0.30 0.31 3.76
0.00
0.05 0.18 0.10 0.14 0.02 0.26 0.23 1.36
0.00
- - - - - - - 0.00 it pertains to triburg and ideal source h
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00
0.03 0.02 0.00 0.04 0.00 -0.05 0.00 0.03
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.21
0.00
0.01 0.01 0.01 0.02 0.02 0.01 0.01 0.19
0.00
0.00
0.01 0.01 0.02 0.01 0.01 0.01 0.01 0.13
0.00
0.00
0.01 0.01 0.05 0.01 -0.15 0.01 0.01 0.15
0.06 0.07 0.05 0.07 0.06 0.07 0.04 0.79
0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.13 0.14 0.14 0.04 0.04 0.04 0.04 1.23 ok

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00
0.13 0.14 0.14 0.04 0.04 0.04 0.04 1.23
1.95 2.15 2.01 2.08 1.77 2.04 2.23 24.45

1.38 1.41 1.38 1.36 1.35 1.31 1.38 16.38
0.58 0.75 0.63 0.73 0.42 0.72 0.85 8.07
0.00
0.00
0.00

125 125 125 125 125 125 125 125
720 720 720 720 720 720 720 705
25 27 24 26 24 24 26 24.75
22.50 24.30 21.60 23.40 21.60 21.60 23.40 21.79

1.95 2.15 2.01 2.08 1.77 2.04 2.23 2.04
0.09 0.09 0.09 0.09 0.08 0.09 0.10 ### 0.094
64089 67175 46761 67949 35713 77742 88604 68251.25

21.1 21.1 21.1 21.1 21.1 21.1 21.1 21.1
13.52 14.17 9.87 14.34 7.54 16.40 18.70 14.40
0.14 0.15 0.20 0.15 0.24 0.12 0.12 ### 0.141

60% 58% 46% 61% 35% 76% 80% 66%

on the basis of machines

unit one as a whole

asis of sales value
asis of sales value
asis of sales value
asis of sales value
asis of sales value

asis of sales value
asis of sales value
asis of sales value
asis of sales value


Sale - Qty (in pcs) 81821 78279 59869 64759 86254
Contribution - % 37% 38% 37% 37% 35%
Profit / (Loss) (0) (1) (0) (0) 0

A.Employee Cost
Var OverTime 0.16 0.11 0.03 0.09 0.12
Fix Staff Uniform
B.Power & Fuel

Var Electricity 0.04 0.05 0.04 0.04 0.04


Var Chemical
Fix Rent 0.08 0.08 0.08 0.08 0.08
Fix Service Tax 0.00 0.00 0.00 0.00 0.00
E.Freight & Forward

E1.Sales Commission
F.Customer Service
Var Air Freights

G.Sampling Total 0.03 0.02 0.03 0.03 0.04
Var Local Travel
I.Communication Exp
Var Courier Charges
Fix Mobiles 0.00 0.00 0.00 0.00 0.00
J.Other S&GA

J.Other S&GA Total 0.01 0.02 0.01 0.04 0.07
K.Financial Charges
Var Bank Charges 0.05 0.03 0.06 0.05 0.07
L.Jobwork Charges
Non Cash Expenses
TOTAL BUDGET 1.48 1.39 1.37 1.42 1.58




3.26 3.63 3.09 4.32 2.12 3.86 4.38 43

64089 67175 46761 67949 35713 77742 88604 819015
5 5 7 6 6 5 5 5
2.0 2.2 2.0 2.9 1.6 2.5 2.9 27
0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
1.21 1.46 1.07 1.46 0.54 1.32 1.51 15.16
2 2 2 2 2 2 2 2
37% 40% 35% 34% 26% 34% 34% 35.6%
1.38 1.52 1.42 1.48 1.26 1.44 1.58 17.3
2.16 2.27 3.04 2.17 3.52 1.85 1.78 2
42% 42% 46% 34% 59% 37% 36% 40.6%
(0) (0) (0) (0) (1) (0) (0) -2.15

0.12 0.13 0.13 0.13 0.16 0.12 0.20 1.51

0.02 0.02 0.01 0.01 0.01 0.01 0.00 0.21
0.08 0.08 0.08 0.08 0.08 0.08 0.08 0.98
0.57 0.58 0.56 0.61 0.62 0.59 0.62 6.93
0.03 0.03 0.03 0.03 0.03 0.03 0.03 0.35
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.04
0.00
0.03 0.03 0.02 0.02 0.02 0.02 0.03 0.29
0.86 0.87 0.83 0.89 0.93 0.85 0.96 10.30
0.00
0.07 0.07 0.07 0.08 0.09 0.09 0.11 1.02
0.00
0.03 0.03 0.04 0.05 0.03 0.04 0.04 0.43
0.00
0.00
0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00
0.22 0.24 0.23 0.22 0.22 0.21 0.22 2.66
0.00
0.03 0.12 0.07 0.10 0.01 0.19 0.16 0.96
0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00
0.02 0.01 0.00 0.03 0.00 -0.04 0.00 0.02
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.15
0.00
0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.13
0.00
0.00
0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.10
0.00
0.00
0.00 0.01 0.03 0.01 -0.11 0.01 0.01 0.10
0.05 0.05 0.04 0.05 0.04 0.05 0.03 0.56
0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.09 0.10 0.10 0.03 0.03 0.03 0.03 0.87 ok

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00
0.09 0.10 0.10 0.03 0.03 0.03 0.03 0.87
1.38 1.52 1.42 1.48 1.26 1.44 1.58 17.31

0.97 1.00 0.97 0.96 0.96 0.93 0.98 11.60
0.41 0.53 0.45 0.52 0.30 0.51 0.60 5.72
0.00
0.00
0.00

125 125 125 125 125 125 125 125
720 720 720 720 720 720 720 705
25 27 24 26 24 24 26 24.75
22.50 24.30 21.60 23.40 21.60 21.60 23.40 21.79

1.38 1.52 1.42 1.48 1.26 1.44 1.58 1.44
0.06 0.06 0.07 0.06 0.06 0.07 0.07 ### 0.07
64089 67175 46761 67949 35713 77742 88604 68251.25

21.1 21.1 21.1 21.1 21.1 21.1 21.1 21.1
13.52 14.17 9.87 14.34 7.54 16.40 18.70 14.40
0.10 0.11 0.14 0.10 0.17 0.09 0.08 ### 0.10

60% 58% 46% 61% 35% 76% 80% 66%


unit one as a whole

asis of sales value
asis of sales value
asis of sales value
asis of sales value
asis of sales value

asis of sales value
asis of sales value
asis of sales value
asis of sales value


Sale - Qty (in pcs) 160145 186288 135811 165579 177253
Contribution - % 37% 38% 37% 37% 35%
Profit / (Loss) 1 (1) 0 1 1

A.Employee Cost
Var OverTime 0.15 0.09 0.02 0.06 0.10
Fix Staff Uniform
B.Power & Fuel

Var Electricity 0.09 0.09 0.08 0.07 0.08


Var Chemical
Fix Rent 0.10 0.10 0.10 0.10 0.10
Fix Service Tax 0.00 0.00 0.00 0.00 0.00
E.Freight & Forward

E1.Sales Commission
F.Customer Service
Var Air Freights

G.Sampling Total 0.07 0.03 0.08 0.07 0.07
Var Local Travel
I.Communication Exp
Var Courier Charges
Fix Mobiles 0.00 0.00 0.00 0.00 0.00
J.Other S&GA

J.Other S&GA Total 0.02 0.04 0.02 0.11 0.13
K.Financial Charges
Var Bank Charges 0.12 0.05 0.13 0.12 0.13
L.Jobwork Charges
Non Cash Expenses
TOTAL BUDGET 2.36 2.08 2.21 2.34 2.39




8.33 10.18 9.99 9.55 6.47 10.72 11.83 106 287.21

161409 158700 174610 174979 106692 169591 192469 1963526
5 6 6 5 6 6 6 5
5.2 6.1 6.5 6.3 4.8 7.0 7.8 68 182.01
0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
3.10 4.08 3.45 3.23 1.66 3.68 4.08 37.40 105.19
2 3 2 2 2 2 2 2
37% 40% 35% 34% 26% 34% 34% 35.4%
2.22 2.58 2.49 2.53 1.99 2.66 2.81 28.7
1.38 1.62 1.43 1.45 1.86 1.57 1.46 1
27% 25% 25% 26% 31% 25% 24% 27.2%
1 2 1 1 (0) 1 1 8.74 4.62

0.11 0.12 0.13 0.12 0.14 0.11 0.21 1.36

0.02 0.02 0.02 0.02 0.02 0.02 0.00 0.23
0.09 0.09 0.09 0.10 0.09 0.09 0.09 1.11
0.83 0.83 0.86 0.89 0.93 0.91 0.95 10.10
0.03 0.03 0.03 0.03 0.03 0.03 0.03 0.40
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.04
0.00
0.03 0.03 0.02 0.03 0.03 0.03 0.03 0.33
1.13 1.14 1.15 1.19 1.25 1.20 1.32 13.57 0.1284982
0.00
0.23 0.23 0.24 0.29 0.27 0.27 0.31 3.12
0.00
0.04 0.05 0.06 0.07 0.05 0.07 0.07 0.66
0.00
0.00
0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00
0.28 0.31 0.29 0.28 0.28 0.27 0.28 3.37
0.00
0.09 0.35 0.22 0.22 0.04 0.52 0.44 2.46
0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00
0.05 0.04 0.00 0.07 0.00 -0.10 0.00 0.05
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.31
0.00
0.02 0.03 0.02 0.02 0.03 0.03 0.03 0.33
0.00
0.00
0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.11
0.00
0.00
0.01 0.02 0.10 0.02 -0.33 0.01 0.01 0.16
0.12 0.14 0.12 0.11 0.12 0.13 0.08 1.38
0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.26 0.27 0.27 0.26 0.27 0.26 0.26 3.16 ok

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.26 0.27 0.27 0.26 0.27 0.26 0.26 3.16
2.22 2.58 2.49 2.53 1.99 2.66 2.81 28.67 100.57

1.48 1.52 1.55 1.58 1.62 1.59 1.65 18.24
0.74 1.06 0.94 0.95 0.37 1.07 1.16 10.43
0.00
0.00
0.00

120 120 120 120 120 130 130 121.66667
600 600 600 600 600 600 600 585
25 27 24 26 24 24 26 24.75
18.00 19.44 17.28 18.72 17.28 18.72 20.28 17.61 86.99

2.22 2.58 2.49 2.53 1.99 2.66 2.81 2.39 8.38
0.12 0.13 0.14 0.14 0.12 0.14 0.14 ### 0.14
161409 158700 174610 174979 106692 169591 192469 163627 371030

7.5 7.5 7.5 7.5 7.5 7.5 7.5 7.5
12.11 11.90 13.10 13.12 8.00 12.72 14.44 12.27 57.98
0.18 0.22 0.19 0.19 0.25 0.21 0.19 ### 0.19

67% 61% 76% 70% 46% 68% 71% 70%
105.57553047
68.17237777298
37.40315269702
28.66505659206
8.73809610496
Divided on the basis of Sales Quantity

Divided on the basis of Sales Quantity
Divided on the basis of Sales Value

Divided on the basis of machines
Taken in the unit one as a whole
On the basis of employee strength

Taken in unit one as a whole

On the basis of employee strength as it includes expenditure such as waste water, visa charges, medicla etc
on the basis of sales volume
it pertains to triburg and ideal source hence taken fully to unit i
on the basis of sales value


Worked for Ideal hence taken in unit 1
Cost per minute stitching CM Cost per stitching CM

@ 85% sam minute @ sam
85%
$ 0.160 7.5 $ 1.20 $ 0.160 11.2 $ 1.79
Style 102 320 $1.45 Style 111/1 214.3 $ 1.80

Sale - Qty (in pcs) 160145 186288 135811 165579 177253
Contribution - % 37% 38% 37% 37% 35%
Profit / (Loss) 1 (0) 0 1 1

A.Employee Cost
Var OverTime 0.11 0.06 0.01 0.05 0.07
Fix Staff Uniform
B.Power & Fuel

Var Electricity 0.06 0.06 0.06 0.05 0.05


Var Chemical
Fix Rent 0.07 0.07 0.07 0.07 0.07
Fix Service Tax 0.00 0.00 0.00 0.00 0.00
E.Freight & Forward

E1.Sales Commission
F.Customer Service
Var Air Freights

G.Sampling Total 0.05 0.02 0.05 0.05 0.05
Var Local Travel
I.Communication Exp
Var Courier Charges
Fix Mobiles 0.00 0.00 0.00 0.00 0.00
J.Other S&GA

J.Other S&GA Total 0.01 0.03 0.01 0.08 0.09
K.Financial Charges
Var Bank Charges 0.09 0.04 0.09 0.09 0.09
L.Jobwork Charges
Non Cash Expenses
TOTAL BUDGET 1.67 1.47 1.57 1.66 1.69




5.90 7.21 7.08 6.76 4.58 7.59 8.38 75

161409 158700 174610 174979 106692 169591 192469 1963526
4 5 4 4 4 4 4 4
3.7 4.3 4.6 4.5 3.4 5.0 5.5 48 65%
0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
2.19 2.89 2.44 2.29 1.17 2.60 2.89 26.48
1 2 1 1 1 2 2 1
37% 40% 35% 34% 26% 34% 34% 35.4%
1.57 1.83 1.77 1.79 1.41 1.88 1.99 20.3
0.97 1.15 1.01 1.02 1.32 1.11 1.03 1
27% 25% 25% 26% 31% 25% 24% 27.2%
1 1 1 0 (0) 1 1 6.19

0.08 0.08 0.09 0.08 0.10 0.08 0.15 0.96

0.02 0.02 0.01 0.01 0.01 0.01 0.00 0.16
0.06 0.07 0.07 0.07 0.07 0.07 0.06 0.79
0.59 0.59 0.61 0.63 0.66 0.64 0.67 7.15
0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.28
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.03
0.00
0.02 0.02 0.01 0.02 0.02 0.02 0.02 0.23
0.80 0.80 0.81 0.84 0.88 0.85 0.93 9.60 0.1285
0.00
0.16 0.17 0.17 0.20 0.19 0.19 0.22 2.21
0.00
0.03 0.03 0.04 0.05 0.03 0.05 0.05 0.46
0.00
0.00
0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00
0.20 0.22 0.21 0.20 0.20 0.19 0.20 2.38
0.00
0.06 0.25 0.16 0.15 0.03 0.37 0.31 1.74
0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00
0.03 0.03 0.00 0.05 0.00 -0.07 0.00 0.03
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.22
0.00
0.01 0.02 0.02 0.02 0.02 0.02 0.02 0.23
0.00
0.00
0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.08
0.00
0.00
0.01 0.01 0.07 0.01 -0.23 0.01 0.01 0.11
0.08 0.10 0.09 0.08 0.09 0.09 0.06 0.97
0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.18 0.19 0.19 0.18 0.19 0.19 0.19 2.24 ok

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00
0.18 0.19 0.19 0.18 0.19 0.19 0.19 2.24
1.57 1.83 1.77 1.79 1.41 1.88 1.99 20.29

1.05 1.08 1.10 1.12 1.15 1.13 1.17 12.91
0.52 0.75 0.67 0.67 0.26 0.76 0.82 7.38
0.00
0.00
0.00

120 120 120 120 120 130 130 121.66667
600 600 600 600 600 600 600 585
25 27 24 26 24 24 26 24.75
18.00 19.44 17.28 18.72 17.28 18.72 20.28 17.61

1.57 1.83 1.77 1.79 1.41 1.88 1.99 1.69
0.09 0.09 0.10 0.10 0.08 0.10 0.10 ### 0.096
161409 158700 174610 174979 106692 169591 192469 163627.17

7.5 7.5 7.5 7.5 7.5 7.5 7.5 7.5
12.11 11.90 13.10 13.12 8.00 12.72 14.44 12.27
0.13 0.15 0.13 0.14 0.18 0.15 0.14 ### 0.14

67% 61% 76% 70% 46% 68% 71% 70%


unit one as a whole

asis of sales value
asis of sales value
asis of sales value
asis of sales value
asis of sales value

asis of sales value
asis of sales value
asis of sales value
asis of sales value

INTERNATIONAL BRITISH GARMENTS CO. LTD., JORDAN Page no 69 of 76_11/28/2020_09:24:49
CONSOLIDATED TRIAL BALANCE AND GROUPING
1 2
Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual
Month Month Month Month Month Month Month Month Month Month Month Month
CODE DESC
Jan-13 Feb-13 Mar-13 Apr-13 May-13 Jun-13 Jul-13 Aug-13 Sep-13 Oct-13 Nov-13 Dec-13
310109 Export Sale- Mfg. Garmnt & Access. - 1,401,623.53 1,511,405.57 1,227,381.85 1,225,619.24 1,514,805.88 1,817,911.07 1,557,300.69 1,859,064.07 1,909,302.79 1,240,515.60 1,380,567.56 1,437,393.15
310220 Export Sales Lerner New York 323,577.35 - 1,000.00 454,064.05 338,118.46 600.00 139,538.41 - - - 435,937.07 600,968.55
310221 Export Sales G4S - - 500.00 (76,345.00) 41,294.10 58,942.38
330105 Miscellaneous Income 85.00 - - 227.00 3,000.00 374.00 65.40 - 191.00 77,829.80 271.00 500.00
330107 Contra Party Adjustment 0.00 0.50 - - - - - 0.00 0.00 - 0.31 -
Sale 1,725,285.88 1,511,406.07 1,228,381.85 1,679,910.29 1,855,924.34 1,818,885.07 1,696,904.50 1,859,064.07 1,909,993.79 1,242,000.40 1,858,070.04 2,097,804.09
- - - - - - - - - - - -
410101 Consumption - Fabric 879,978.54 792,588.74 534,516.47 799,505.06 1,049,282.10 941,124.12 864,430.58 972,073.87 915,686.84 422,442.19 711,471.49 1,031,991.41
410102 Consumption - Accessories 151,334.24 92,945.91 148,003.00 196,391.03 163,709.80 187,210.47 77,098.33 186,521.12 170,385.67 226,825.65 177,430.76 384,664.22
410103 Consumption - Stationary 3,628.00 2,036.27 3,392.67 3,062.45 1,682.23 8,867.80 11,636.87 14,196.15 22,178.89 3,709.93 2,302.65 8,830.07
410104 Consumption - Consumables 6,532.67 2,872.27 4,093.28 6,925.72 6,277.56 3,404.97 5,259.27 5,601.70 6,649.91 4,228.75 3,671.36 8,832.41
410105 Stock Adjustment Account - - - - - - - - - - - (165,916.14)
410106 Item Variance Account - - - - - - - - - - - 162,471.54
410109 Purchase Price Variance - - - (171.00) - - - - 11.25 - - -
410112 Stock Adjustment Account- PR 6,383.05 19,718.00 41,596.08 10,904.00 25,229.05 8,170.13 4,335.99 2,009.03 41,933.31 97,711.13 49,242.05 654.31
410201 COGS - Manufactured Goods - (142.08) - - (93,468.92) (53,028.36) 99,935.00 (7,977.00) 35,400.00 45,500.00 230,159.93 (141,603.25)
410202 COGS - Trading Goods - - - - - - - - - - 50.98 19,812.00
- - - - - - - - - - -
420114 Job Charges 251.90 358.83 1,901.90 316.68 291.50 305.00 1,071.75 285.76 301.30 343.40 21,038.27 20,659.66
- - - - - - - - - - - -
440801 Rates & Taxes 2,011.90 1,660.50 4,452.25 2,976.26 1,469.50 5,422.89 3,792.96 3,477.50 2,578.75 2,295.25 1,226.00 3,386.00
441902 Freight- Outward 23,783.85 31,346.85 23,085.21 22,469.05 24,642.91 19,473.39 60,624.48 41,191.61 42,328.63 6,886.33 89,753.14 76,904.05
441903 Freight- Inward 34,975.11 22,426.01 17,575.82 30,743.95 35,034.60 40,336.81 (6,231.16) 41,533.40 42,199.53 28,021.03 26,139.53 34,990.86
441905 Freight Inward-USD 359.06 159.05 217.95 843.45 876.99 150.03 287.11 162.25 1,587.91 510.07 238.20 1,676.91
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
1,109,238.31 965,970.33 778,834.62 1,073,966.65 1,215,027.32 1,161,437.25 1,122,241.17 1,259,075.39 1,281,242.00 838,473.72 1,312,724.35 1,447,354.04
64.29% 63.91% 63.45% 63.85% 65.57% 63.88% 66.13% 67.73% 67.10% 63.60% 70.54% 69.01%
430118 Salary & Wages - Factory Staff 34,286.33 33,864.10 34,067.07 32,784.38 31,622.27 30,557.17 29,328.40 29,739.80 30,169.83 30,998.33 30,200.33 31,123.53
430119 Salary & Wages - Expatriots 97,494.45 97,800.17 97,337.10 96,685.40 96,693.32 95,985.16 94,646.41 96,942.00 98,713.41 98,834.67 98,460.45 99,939.36
430120 Salary & Wages - Jordaninn 23,997.66 24,770.33 26,262.83 20,957.50 28,033.33 36,799.00 37,707.50 34,309.51 39,546.83 42,894.16 41,621.83 39,166.16
430121 Salary & Wages 0.01 0.01 0.00 0.02 0.01 0.01 0.02 0.00 0.01 0.00 0.01 0.02
430101 Salary & Wages - Other - - - - - - - - - - - -
430104 Special Allowance 1,720.00 2,167.00 2,022.33 7,018.32 6,266.08 2,825.08 4,151.58 2,906.08 3,436.08 3,469.50 2,135.67 2,124.00
430123 Bonus Attendenace 1,660.00 1,920.00 1,740.00 1,720.00 1,960.00 1,840.00 1,860.00 1,620.00 1,920.00 2,820.00 2,160.00 2,300.00
430125 Target Allowance - - - - - - - - - - - -
430126 Multi Skilled Allowance - - - - - - - - - - - -
430127 Living Allowance - - - - - - - - - - - -
430128 Loyalty Allowance 262.66 19.67 - 2,585.08 2,605.76 2,573.66 2,523.74 4,021.16 4,363.41 4,692.17 4,802.42 5,272.92
430129 Foreigness Allowance 14,847.70 14,466.03 14,591.53 14,526.50 14,606.33 14,435.11 14,329.70 15,412.27 15,684.00 15,868.06 15,734.93 15,751.20
430130 Incentive 1,572.03 1,434.44 152.61 1,299.87 2,276.87 2,153.04 2,946.60 2,533.35 3,155.65 4,550.57 6,796.54 10,716.51
1 2
CODE DESC
430103 Production Incentive-OT 60,072.16 38,449.01 15,561.70 36,594.92 43,346.35 46,677.49 47,305.27 48,741.21 49,555.84 51,786.88 44,580.83 72,810.41
430107 Notice Pay - Direct - - - - 500.00 - - - - 190.00 - -
430109 Food Expenses 25,185.14 22,586.50 24,168.99 24,535.44 24,101.05 23,802.93 25,508.54 24,407.69 23,950.18 25,039.34 24,647.29 26,481.52
430501 Worker Welfare 791.00 3,963.06 1,320.70 188.60 1,359.20 1,407.30 1,463.45 1,525.60 1,106.10 993.70 595.55 931.60
430701 Leave Wages 8,000.00 8,000.00 8,000.00 8,000.00 8,000.00 8,000.00 8,000.00 5,000.00 5,000.00 5,000.00 5,000.00 -
430114 Visa Expenses 24,804.50 25,636.11 25,953.07 25,482.15 25,062.46 25,389.54 25,376.00 25,390.00 25,576.00 25,159.50 25,300.63 24,048.26
430115 Iqama Expenses - - - - - - - - - - - -
430316 Social Security 11% @ 12.25% w.e.f Sep 11 21,903.37 22,308.72 22,371.57 22,222.49 23,249.07 24,065.42 23,895.97 23,803.90 24,759.44 27,544.94 20,861.79 27,147.37
430116 Air Ticket Expenses 4,987.24 4,306.24 4,751.12 4,320.23 9,676.95 4,520.48 4,756.66 4,433.54 4,369.64 3,991.49 4,620.08 4,581.81
430122 Full & Final Settelment - - - - - - - - - - - -
430117 Airport Tax 1,140.00 540.00 300.00 100.00 140.00 - 440.00 200.00 1,140.00 480.00 400.00 340.00
440802 Penalty 352.50 995.50 532.00 411.00 275.50 697.50 1,227.00 1,632.00 2,362.00 1,065.50 945.00 1,332.00
430108 Conveyance - Direct - - - - - - - - - - - -
441305 Transportation Charges-Local 2,825.42 2,836.60 2,638.00 2,668.45 3,590.74 3,461.86 3,493.51 3,282.84 4,673.46 3,888.70 4,016.02 5,797.87
441901 Transportation Expenses - - - - - - - - - - - -
- - - - - - - - - - - -
Payroll and other employment expen 325,902.17 306,063.49 281,770.63 302,100.35 323,365.28 325,190.74 328,960.34 325,900.94 339,481.88 349,267.50 332,879.36 369,864.53
430801 Uniform & Liveres - - - - - - - - - - - -
Uniforms - - - - - - - - - - - -
420101 Factory Rent 9,421.71 9,421.71 9,129.32 9,421.71 9,421.71 9,421.71 9,421.71 9,421.71 9,421.71 9,421.71 9,421.71 9,421.71
440104 Camp rent 8,813.32 8,833.32 8,833.33 8,908.35 8,758.82 8,833.32 8,833.82 8,838.84 8,826.86 8,833.82 8,833.33 8,832.19
430110 Medical Expenses 249.11 606.78 700.32 950.57 1,337.05 1,079.15 4,640.37 1,157.29 918.54 889.98 918.48 1,501.31
430124 Doctor Fee 900.00 900.00 900.00 900.00 900.00 900.00 900.00 850.00 850.00 850.00 850.00 850.00
Property Tax - - - - - - - - - - - -
420103 Factory Repairs & Maintenance 7,388.63 6,016.84 6,147.83 6,694.92 9,292.21 6,091.13 6,670.20 8,737.69 7,295.35 6,806.62 9,376.25 7,250.39
420132 Camp Repair & Maintenance 3,372.15 2,062.00 991.10 948.65 1,611.90 380.45 771.10 1,550.71 1,861.60 1,500.04 1,593.95 3,407.60
440804 Municipality Charges 1,275.60 1,797.52 1,350.66 1,307.09 1,350.68 1,307.07 1,265.51 1,265.51 1,224.68 1,265.51 1,224.66 1,265.51
420128 Waste Fabric Removal Chg - - - - - - - - - - - -
420129 Wash Water Expenses 5,020.00 5,133.60 5,968.00 5,720.00 6,627.20 5,758.40 6,560.00 6,633.60 5,866.40 5,253.60 5,078.40 5,106.40
420130 Waste Water Expenses 12,306.30 11,498.00 13,901.00 13,335.00 14,155.60 14,347.20 14,949.50 15,078.80 13,426.00 12,711.70 11,786.80 11,771.30
420107 Diesel for Factory 19,238.18 16,922.60 20,838.44 24,684.66 17,737.50 19,353.87 18,014.47 19,733.16 24,076.38 20,630.31 19,166.30 24,096.06
420131 Diesel for Camp 8,100.00 11,001.39 3,475.00 1,687.50 - - - - - 3,481.03 4,528.39 11,071.04
420102 Electricity Charges - Factory 10,296.83 9,271.53 8,439.50 9,138.00 9,974.69 9,862.26 12,079.63 9,928.02 12,280.01 11,550.61 12,666.28 10,875.23
420121 VAT Paid Account. 0.00 0.00 - - - 0.00 - 0.00 - 0.00 0.00 0.00
440702 Electricity & Water- Camp 6,588.49 9,173.13 8,047.30 4,945.37 4,038.04 2,832.70 3,337.33 3,783.77 3,618.92 4,247.92 4,318.32 4,487.50
420106 Electricity Charges - - - - - - - - - - - -
420104 Machine Repairs 3,117.14 2,680.40 6,080.37 2,602.33 3,786.62 3,450.09 3,549.17 5,044.61 7,280.77 3,572.65 5,742.76 6,121.21
430507 Diwali Expenses/Ramadan expenses - - - - - - - - - - - -
441101 Security Charges 10,951.36 10,906.36 10,906.36 10,906.36 10,906.36 10,906.36 10,906.36 10,861.36 10,906.36 10,906.36 10,906.36 11,006.36
441102 Q.I.Z Charges 539.38 539.38 539.38 539.38 539.38 539.39 539.38 539.38 539.38 539.38 539.38 539.38
442001 Provision for Management Bonus - - - 1,558.00 1,558.00 - - - - - - -
442206 Sundry Balances Written off - - - - - - - - - - - -
442207 Rounding Off 0.01 0.65 0.24 0.01 3.34 0.01 4.61 5.52 0.00 0.20 6.27 2.54
1 2
CODE DESC
442402 Bank Charges - Others 2,422.17 1,233.07 3,267.45 3,236.03 2,406.03 3,012.08 2,518.85 1,664.83 2,164.57 1,618.26 1,942.79 1,832.57
430901 Training & Recruitment-Direct 656.26 896.66 1,009.86 977.29 1,009.87 947.77 939.44 (1,262.78) (287.59) 171.01 703.72 188.95
442208 Misc. Expenses - 6.48 - - - - - - - - - -
442204 Commission & Brokerage - - - - - 35,000.00 - - - - - 12,368.45
420116 Design & Development Charges - - - 6,250.00 6,250.00 6,897.00 4,958.00 6,868.00 9,295.00 3,569.73 3,149.00 (7,708.00)
420133 Nygard Financial Charges - - - - - - - - - - - -
442201 News Paper & periodicals 8.33 7.17
442212 Nygard AQC Charges - (1,515.83) - - - 9,948.00 7,080.00 - 12,949.00 - (17,700.00) -
440905 Nyagrd Q.C. Expenses 0.00 0.00 0.00 0.00 - 0.00 0.00 0.00 0.00 0.00 0.00 0.00
441801 Loss on Sale of Assets - - - - - - - - - - - -
- - - - - - - - - - - -
Operating equipment 110,656.64 107,385.59 110,525.46 114,711.21 111,665.00 150,867.97 117,939.45 110,700.02 132,513.95 107,820.45 95,061.48 124,294.87
440401 Insurance - Direct 3,797.04 2,940.06 4,354.56 4,034.47 3,844.96 3,553.66 3,758.41 3,842.92 3,725.81 3,668.45 4,001.21 3,467.90
Insurance 3,797.04 2,940.06 4,354.56 4,034.47 3,844.96 3,553.66 3,758.41 3,842.92 3,725.81 3,668.45 4,001.21 3,467.90
460101 Depreciation 37,551.70 33,196.29 35,449.49 33,410.63 34,458.56 34,458.30 34,706.93 34,722.57 27,133.04 28,203.07 27,304.64 28,189.67
Depreciation 37,551.70 33,196.29 35,449.49 33,410.63 34,458.56 34,458.30 34,706.93 34,722.57 27,133.04 28,203.07 27,304.64 28,189.67
TOTAL EXPENSES - DIRECT 1,587,145.86 1,415,555.75 1,210,934.76 1,528,223.30 1,688,361.12 1,675,507.92 1,607,606.30 1,734,241.84 1,784,096.68 1,327,433.19 1,771,971.03 1,973,171.01
- - - - - - - -
430201 Salary & Wages - Office Staff 32,293.22 32,004.72 30,450.88 35,069.69 27,710.12 26,889.76 26,761.92 27,432.20 27,892.89 28,705.55 24,077.40 21,534.87
430202 Stipend - - - - - - - - - - - -
430314 Admin Charges DLI - Indirect - - - - - - - - - - - -
430104 Special Allowance Office Staff - - - - - - - - - -
430703 Maternity Allowances-Indirect - - - - - - - - - - - -
430204 Staff Welfare - Indirect 2,113.71 1,161.45 842.45 847.21 1,574.25 974.77 1,181.85 870.29 1,037.36 842.76 1,174.34 923.65
430207 Incentive provision - - - - - - - - - -
430208 Notice Pay - Indirect - 475.00 - - - - - 1,300.00 1,300.00 1,300.00 - -
430203 Conveyance - Indirect 139.60 166.25 189.34 154.00 197.65 121.20 115.50 101.00 286.50 338.05 99.50 270.80
441001 Conveyance Reimbursement - - - - - - - - - - - -
430205 Medical Expenses - Indirect - - - 132.00 - - - 177.00 - - - -
430902 Training & Recruitment - Indirect 175.37 - - - - - - - - - - -
480101 Income Tax - Employee 515.40 500.00 368.68 500.00 1,851.00 664.70 520.85 500.00 500.00 779.16 469.26 (1,900.00)
- - - - - - - - - - - -
Payroll and other employment expen 35,237.30 34,307.42 31,851.35 36,702.90 31,333.02 28,650.42 28,580.12 30,380.49 31,016.75 31,965.52 25,820.50 20,829.32
- - - - - - - -
440901 Foreign Travel - Directors 218.29 - - 2,358.54 465.00 - - 645.00 - - - -
440902 Foreign Travel - Others 967.05 13.97 754.00 510.00 - - - - 35.53 - - -
-
Travel and entertainment 1,185.34 13.97 754.00 2,868.54 465.00 - - 645.00 35.53 - - -
440105 Vehicle rent 2,425.00 2,075.00 2,075.00 2,335.00 3,165.00 2,075.00 2,425.00 2,075.00 2,075.00 2,835.00 2,175.00 2,075.00
441201 Fuel -Direct Vehicle - - - 10.00 - - - - - - - -
1 2
CODE DESC
441202 Fuel for Vehicle 2,352.00 2,236.00 2,025.00 2,166.00 2,256.00 2,242.00 2,050.00 1,795.00 2,627.00 2,859.00 2,446.00 2,542.00
441204 Vehicle Maintenance 80.99 22.95 50.99 76.61 52.48 78.36 44.49 49.49 92.86 58.48 40.99 73.86
441203 Vehicles Repairs & Maintenance - Dire - - - - 3.00 - - - - - 30.00 30.00
- - - -
Vehicle expense 4,857.99 4,333.95 4,150.99 4,587.61 5,476.48 4,395.36 4,519.49 3,919.49 4,794.86 5,752.48 4,691.99 4,720.86
441701 Statutory Audit Fee 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00
441704 Statutory Auditor-Expenses Reimb. - - - - - - - - - - - -
Audit fees 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00
440501 Consultance & Professional Charges 918.25 1,063.25 918.24 699.91 718.25 699.91 718.24 918.24 1,171.18 1,191.87 684.18 674.62
440505 Consultance & Professional Charges - - - - - - - - - 0.00 - - -
- - -
Other external fees 918.25 1,063.25 918.24 699.91 718.25 699.91 718.24 918.24 1,171.18 1,191.87 684.18 674.62
440102 Rent - Guest House - - - - - - - - - - - -

440103 House Rent 3,108.33 3,418.34 3,598.00 2,808.00 3,220.00 2,108.00 2,409.00 3,059.00 2,808.33 2,758.33 2,408.00 2,372.34
440201 Office Repairs & Maintenance - - - 1.50 5.00 - - - - - - -
440202 Office Repairs & Maintenance - IT 1,654.90 1,931.27 1,654.84 1,625.84 1,739.72 1,580.44 1,685.52 1,817.78 2,656.77 1,483.53 1,235.20 1,346.11
440701 Electricity & Water -Camp & House - - - - - - - - - - -
Rental and other facility cost 4,763.23 5,349.61 5,252.84 4,435.34 4,964.72 3,688.44 4,094.52 4,876.78 5,465.10 4,241.86 3,643.20 3,718.45
- - - - -
440601 Printing & Stationary 32.74 115.10 32.00 59.00 12.97 19.85 12.50 178.70 172.60 88.20 103.45 69.90
441302 Equipment Hire Charges - Indirect 375.00 375.00 375.00 375.00 375.00 375.00 375.00 375.00 375.00 375.00 375.00 375.00
- - - - - - - - - - - -
Office equipment and supplies 407.74 490.10 407.00 434.00 387.97 394.85 387.50 553.70 547.60 463.20 478.45 444.90
-
440301 Telephone Expenses - Landline 503.10 397.76 307.36 383.72 296.42 395.00 293.12 458.62 318.68 367.00 343.95 471.73
440302 Telephone Expenses - Mobile 1,216.82 2,214.61 58.80 1,599.11 1,586.57 1,304.00 1,505.79 2,249.93 1,448.28 1,531.47 1,449.94 1,532.00
440303 Postage & Courier Expenses 42.34 35.59 67.83 106.96 96.43 68.98 118.64 96.84 - 68.38 43.87 54.48
- - -
Communication expense 1,762.26 2,647.96 433.99 2,089.79 1,979.42 1,767.98 1,917.55 2,805.39 1,766.96 1,966.85 1,837.76 2,058.21
440502 Legal Charges - 12,000.00 - 17,000.00 20,000.00 - - 16,000.00 - (59,472.00) - -

441401 Advertisement & Publicity 90.00 - - 6.00 - 575.66 594.86 594.85 575.66 594.85 575.67 594.85
441501 Sales Promotion 140.00 604.78 - - 2,198.92 - - 417.50 476.13 198.71 - -
442202 Donation 63.00 59.00 - - - 143.15 1,102.50 48.50 53.50 56.00 65.00 54.00
441505 Jordan Event Exp. - - - - - - - - - - - -
- - - - - -
Advertising and public relations 293.00 12,663.78 - 17,006.00 22,198.92 718.81 1,697.36 17,060.85 1,105.29 (58,622.44) 640.67 648.85
- - - - -
442001 Provision For Bad Debt. - - - - - - - - - - - -
442101 Bad Debts Written off 12,949.00 12,949.00 12,949.00 12,949.00 12,949.00 - - - - - - -
442102 Obsolete Stock - - - - - - - - - 637,000.00 - -
1 2
CODE DESC
442005 Stock Reserve Account - - - - - - - - - - - -
- - - - - -
Provisions for bad debts and obsolete 12,949.00 12,949.00 12,949.00 12,949.00 12,949.00 - - - - 637,000.00 - -
450301 Interest to Group Companies 12,334.11 11,140.49 12,313.91 11,900.58 12,297.27 11,926.26 12,354.12 12,354.13 11,940.21 12,270.15 11,874.35 12,245.97
12,334.11 11,140.49 12,313.91 11,900.58 12,297.27 11,926.26 12,354.12 12,354.13 11,940.21 12,270.15 11,874.35 12,245.97
450102 Bank Interest 8,903.09 7,082.03 6,763.10 6,790.23 10,343.40 10,459.84 9,415.62 8,755.11 7,349.29 7,190.24 6,055.63 41.67
480105 3,306.01 -
8,903.09 7,082.03 6,763.10 6,790.23 10,343.40 10,459.84 9,415.62 8,755.11 7,349.29 7,190.24 9,361.64 41.67
442401 Bank Charges Export LC 19,217.82 15,603.39 13,846.01 24,191.62 15,124.59 9,143.61 20,160.73 12,570.77 26,467.65 18,729.04 15,196.36 22,241.95
420110 Triburg LC Finance Charges 1,140.19 - 449.18 4,256.06 2,488.92 1,021.91 1,491.69 1,599.63 2,591.61 1,071.03 951.98 2,160.49
20,358.01 15,603.39 14,295.19 28,447.68 17,613.52 10,165.51 21,652.42 14,170.40 29,059.26 19,800.07 16,148.35 24,402.44
450302 Interest to Others (Mr Imtiaz) - - - - - - - - - - - -
442203 Exchange Rate Difference - - - - - - - - - - - -
Exchange Rate Difference - - - - - - - - - - - -
- - - - - - - - - - - -
Bank Charges /Interest/Exchange rate 41,595 33,826 33,372 47,138 40,254 32,552 43,422 35,280 48,349 39,260 37,384 36,690
TOTAL EXPENSES - INDIRECT+BANK IN 105,769 109,445 91,890 130,712 122,527 74,667 87,137 98,240 96,052 665,020 76,981 71,585
TOTAL EXPENSES - DIRECT + INDIRECT 1,692,915 1,525,001 1,302,824 1,658,935 1,810,888 1,750,175 1,694,743 1,832,481 1,880,149 1,992,453 1,848,952 2,044,756
583,677 559,030 523,990 584,968 595,861 588,738 572,502 573,406 598,907 1,153,979 536,228 597,402
1 Employee Cost Total 57.6%
2 Power & Fuel Total 6.7%
3 Repair & Maintenance Total 2.5%
4 Factory Over Heads Total 12.8%
5 Freight & Forward Total 6.5%
6 Sales Commission Total 1.2%
7 Travelling /Conveyance Total 0.9%
8 Bad Debts 0.9%
9 Other S&GA Total 0.6%

10 Financial Charges Total 3.7%
11 Job work Charges Total 0.7%
12 Corporate Expenses Total 5.5%
7%
1
1%
13%
3%
Chart Title
1% 1% 1 Employee C
1% 5%
7% 2 Power & Fu
1% 4%
3 Repair & M
1%
4 Factory Ove
5 Freight & Fo
13% 6 Sales Comm
58% 7 Travelling /
8 Bad Debts
3% 9 Other S&GA
7%
10 Financial C
11 Job work C
12 Corporate
1 Employee Cost Total
2 Power & Fuel Total
3 Repair & Maintenance Total
4 Factory Over Heads Total
5 Freight & Forward Total
6 Sales Commission Total
7 Travelling /Conveyance Total
8 Bad Debts
9 Other S&GA Total
10 Financial Charges Total
11 Job work Charges Total
12 Corporate Expenses Total

Cost Per Minute 2013

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IBG JORDAN PROJECTED

28-Nov Conventional Line

SALES QUANTITY - TOTAL 1,669,813.20 819,015.00 2,488,828

SALES VALUE (USD) $12,141,556.45 $6,021,469.29 $18,163,026

FOB PER PCS (AVERAGE) $7.27 $7.35 $7.30

EMPLOYEE EXPENSES/ANNUM $ 2,972,238.88 $ 1,455,181.63 $ 4,427,420.51

AVG SALARY PER WORKER/MONTH $ 250.00 $ 250.00 $ 250.00

EMPLOYEE EXPENSES/MONTH $ 247,686.57 $ 121,265.14 $ 368,951.71

NO OF MACHINES 275 130 405

M/O 272 125 397

AVG QTY PROD PER MONTH 139151.1 68251.25 207,402.35

PRODUCTIVITY 21.32 22.75 21.77

COST PER MINUTE AVAILABLE $ 0.0885 $ 0.0980 $ 0.09

WIP ( Percentage of daily Prdn) 19%

DISTANCE TRAVELLED (in mtrs) 90

FINAL PACKING EFFECTIVENESS VERY POOR

SUPERVISION LEVEL POOR

FINISHING & PACKING BACKLOG HUGE

REJECTIONS AND DAMAGES HIGH

1,903,176.00 896,911.85 2,800,087.85 2,156,932.80 1,016,500.09 3,173,432.89

$ 13,838,386 $ 6,594,174 $ 20,434,543 $ 15,683,504 $ 7,473,397 $ 23,159,149

$7.27 $7.35 $7.30 $7.27 $7.35 $7.30

$2,957,238.88 $1,308,181.63 $ 4,265,420.51 $2,957,238.88 $1,308,181.63 $ 4,265,420.51

$ 246,436.57 $ 109,015.14 $ 355,451.71 $ 246,436.57 $ 109,015.14 $ 355,451.71

262 120 382 262 120 382

262 118 380 262 118 380

158,598.00 74,742.65 233,340.65 179,744.40 84,708.34 264,452.74

24.46 25.59 24.81 27.72 29.00 28.12

$ 0.0883 $ 0.0957 $ 0.09 $ 0.09 $ 0.10 $ 0.09

VERY GOOD EXCELLENT

VERY LITTLE VERY LITTLE

2,283,811.20 1,076,294.22 3,360,105.42

$ 16,606,063 $ 7,913,008 $ 24,521,452

$7.27 $7.35 $7.30

$2,957,238.88 $1,308,181.63 $ 4,265,420.51

$ 246,436.57 $ 109,015.14 $ 355,451.71

262 120 382

262 118 380

190,317.60 89,691.18 280,008.78

30.27 31.67 30.70

$ 0.09 $ 0.10 $ 0.09

B.Power & Fuel 0.00

C.Repair & Maintenance

D.Factory Over Heads 0.00

E.Freight & Forward 0.00

E1.Sales Commission 0.00

G.Bad Debts written off

Var Quality Control Exp/ External agency Testing 0.00

0.27 0.27 0.27 0.27 0.27 0.27 0.27 0.27 0.27

CURRENT STATE - 21-02-14

Var Quality Control Exp/ External agency Testing 0.00 - -

Month Details (Figure in USD) JAN'13 FEB'13 MAR'13 APR'13 MAY'13

Sale - Value (in lacs) 9.87 14.39 5.51 9.35 9.15

Exp Total Total Total Total Total

B.Power & Fuel

C.Repair & Maintenance

D.Factory Over Heads

E.Freight & Forward

G.Bad Debts written off

Var Quality Control Exp/ External agency Testing

M.Corporate Expenses Total 0.13 0.10 0.10 0.08 0.08

TOTAL BUDGET 3.87 4.12 3.45 3.80 3.84

Type Description Mfr Mfr Mfr Mfr Mfr