1.

Revenue: The total amount of income generated by the sale of goods or services
related to the company's primary operations.
2.Cost of goods sold : Opening Stock + Net purchases − Closing stock
Similar_CP

Cash Purchases
Gross Purchase 1000 +Credit Purchases
Purchase return (100) -Purchase Return

Net Purchase

900
3.Gross profit :
Cost :Labour cost, Manufacturing
Revenue 100 cr
COGS (50 cr) cost, Raw material cost, Delivery cost,
Work force, etc. all expenses
50 Cr

Gross profit
Gross Profit Margin : (Revenue - COGS ) *100 (100 cr - 50 cr)*100
50%

Total Revenue 100 cr

Net Profit :
Revenue 100 cr
Direct Expenses : Labour cost,
Direct expenses (50 cr)
Manufacturing cost, Raw material cost,
Indirect Expenses (10 cr)
delivery cost etc.

Income 40 Cr
Tax (10 Cr) Indirect Expenses : Staff salary pay,
Advertisment cost, Building rent pay,
Net income 30 Cr Comission Pay

Net Profit Margin : Net Income *100 Turnover means the total sales a
company is able to make over a given
Total Revenue
period of time.
 TATA (IPO)
SEBI : Securities and Exchange
Board of India(1992)
Exchange: NSE , BSE DMAT : dematerialized
account
NSE :National Stock Exchange
of India Ltd (1992)
DMAT Angel Broking, Zerodha etc SEBI
(Trading account) BSE :Bombay Stock Exchange
(1875)

The benchmark index

BSE : SENSEX : ~5000 Companies
User
NSC : NIFTY 50 : 7400 +

Time : 9:15 - 3:30

Equity : 1. Delivery
2.Interday (1day)_Square off_ Automatic Sale
(Finanacial Institute,
Common Share Preference share Mutual fund)
Vote Vote

Dividend
Dividend

Liquidation Liquidation

06
 Dividend : Profit_ Share holder
Debenture :Loan _Public

Income tax : Short term capital gain(<1 year ) : 15%

Long term capital gain (>1Year ) : 10%