Computetion of gross profit for berger paint

s.no Particulars FY 2022-2023 FY 2021-2022

A SALES 9321.07 7639.16
A1 SALE OF PRODUCT 9321.07 7639.16
A2 SALE OF SERVICES 0 0
B COST OF SALES 6,087.12 4,846.09
B1 OPENING INVENTORY 2133.25 1485.13
RAW MATERIALS 732.49 439.02
PACKING MATERIALS 43.55 38.51
Work-in-progress 133.19 96.33
Finished goods 1,095.92 775.88
Traded goods 128.1 135.39
B2 PURCHASE 6,079.51 5,494.21
RAW MATERIALS 4,433.89 4,133.98
PACKING MATERIALS 734.72 668.83
Purchases of traded goods 910.9 691.4
Work-in-progress 0 0
Finished goods 0 0
B3 CONVERSION COST 0 0
B4 CLOSING INVENTORY 2125.64 2133.25
RAW MATERIALS 631.73 732.49
PACKING MATERIALS 42.05 43.55
Work-in-progress 129.41 133.19
Finished goods 1,167.32 1,095.92
Traded goods 155.13 128.1
C GROSS PROFIT 3,233.95 2,793.07
GP HAS INCREASED

CURRENT GP-
PREVIOUS
15.78% GP/PREVIOUS GP
GP HAS INCREASED BY 15.78% FROM THE PREVIOUS YEAR FOR BERGER PAINTS
 COMPUTETION OF OPERATING PROFIT FOR BERGER PAINTS
S.NO PARTICULARS FY 2022-2023 FY 2021-2022
C GROSS PROFIT 3,233.95 2,793.07
ADD:OPERATING REVENUE 149.55 101.77
LESS: OPERATING EXPENSES 2037.65 1712.31
Salaries, wages and bonus 397.92 349.07
Contribution to provident and other funds 23.41 22.83
Share based payment to employees 4.56 5.56
Staff welfare expenses 32.23 23.12
Other expenses 1,579.53 1,311.73
D OPERATING PROFIT BEFORE DEPRECIATION 1,345.85 1,182.53
LESS: Depreciation and amortization 234 197.53
E OPERATING PROFIT AFTER DEPRECIATION 1,111.85 985.00
Trend 126.85 inc
12.88% inc
Operating profit has increased by 12.88% for berger ltd
over the previous year
ADD:Other revenue 77.15 63.12
F PBIT 1,189.00 1,048.12
trend 140.88 inc
13.44% inc
PBIT has increased by 13.44% for berger ltd over the
previous year
LESS:FINANCE COST 86.28 42.93
G PBT 1,102.72 1,005.19
trend 97.53 inc
9.70% inc
PBT has increased by 9.70% for berger ltd over the
previous year
LESS:TAX 274.33 255.33
H PAT 828.39 749.86
trend 78.53 inc
10.47% inc
PAT has increased by 10.47% for berger ltd over the
previous year
1 How does PAT change when the cost of sales changes by 10%?
10% change in cost of sales 608.712
change in PAT 608.712
% change in PAT 73.48%
If Cost of sales decreases by 10% ,PAT increases by 73.48%

2 How does PAT change when the operating cost changes by 10%?
10% change in operating expenses
change in PAT
% change in PAT
if operating expenses dec by 10%,PAT inc by 24.60%

3 How does PAT change when the finance cost changes by 10%?
10% change in finance cost
change in PAT
% change in PAT
if finance cost dec by 10%,PAT inc by 1.04%

4 How does PAT change when the tax expense changes by 10%?
10% change in tax expenses
change in PAT
% change in PAT
if tax expenses dec by 10%,PAT inc by 3.31%

5 PAT is most sensitive to change in cost of sales followed by operating cost

cost of sales 96.33 100%
1095.92 775.88 805.44%
purchase 691.4 717.74%
cost of conversion 0 0

operating expense 22.83 100%

Salaries, wages and bonus 397.92 1742.97%
Contribution to provident and other funds 23.41 102.54%
Share based payment to employees 4.56 19.97%
Staff welfare expenses 32.23 141.17%
Other expenses 1,579.53 6918.66%
 The largest proportion of cost of sales is tied up in
purchases. So, ensuring that purchases are made at the
lowest possible price, cost of sales can be decreased to the
greatest extent.

The largest operating expense are other expense and

salaries expenses.Focus on optimising will reduce
operating expense