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COST SHEET FOR THE YEAR YENDED 2018- 2019

PARTICULARS

Stocks of Raw Materials at the beginning of the year


Add: Raw Materials acquired pursuant to business combinations
Add: Raw Materials purchased during the year
Less: Sale of Raw Materials
Less: Stocks of Raw Materials at the close of the year
COST OF RAW MATERIALS CONSUMED
Direct expenses
PRIME COST
ADD: factory overheads
Depreciation and Amortisation Expense
Power and Fuel
Repairs and Maintenance of Buildings
Repairs and Maintenance of Machinery

ADD: OPENING STOCK OF WORK- IN- PROGRESS


RAW MATERIALS CONSUMED
LESS: CLOSING STOCK OF WORK- IN- PROGRESS
WORK COST
Stores, Spare Parts and Other Materials consumed
Rent
Cost Audit Fees (including Reimbursement of Expenses) (net of Service Tax)
COST OF PRODUCTION
ADD: FINISHED GOODS (OPENING)

LESS: FINISHED GOODS(CLOSED)


COST OF PRODUCTION OF GOODS SOLD
ADD: SELLING AND DISTRIBUTION OVERHEADS
Freight, Transport and Delivery Charges
Advertisement and Publicity
TOTAL COST/ COST OF GOODS SOLD
PROFIT FOR THE YEAR
SALES
COST DETAILS(IN TOTAL COST(IN
CRORES) CRORES)

394.94
-
2,884.68
-91.43
-538.13
2,650.06
752.95
3403.01

201.43
138.44
29.17
11.21
380.25 3783.26
386.86
4170.12
210.44
3959.68
129.08
110.98
0.4 240.46
4200.14
1,039.36
5239.5
1,275.60
3963.9

449.4
245.27 694.67
4658.57
232.02
4890.59

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