ONKYO ASIA ELECTRONICS SDN. BHD.

PROFIT AND LOSS STATEMENT @30-06-2007

LMW YEAR TO DATE

6/2007
ACTUAL
SALES
LMW Q'ty 289,943
AMOUNT 155,867,194.83

COST OF SALES 155,220,305.43

GROSS PROFIT 646,889.40

% 0.42%
PRODUCTION
Actual : 310,897 LMW Q'ty 272,320
OUTPUT 145,786,286.67
% 86.45%
DIRECT MATERIAL 126,027,871.42
SUB-CON FEES 2,526,064.51
A/I EXPENSES 1,265,306.79
DIRECT LABOR 4,201,691.20
DIRECT EXPENSES 4,215,270.59
FACTORY OVERHEAD 5,030,735.48
SMT 1,919,692.88
TTL COST OF PRODUCTION 145,186,632.87
PRODUCTION P/L 599,653.80
0.80%
GROSS MARGIN 1,246,543.20
 Example :
537.58 Sales u.price

535.35 Standard cost u.price

2.23 GP
646,889.40 GP x sales qty

535.35 Standard cost u.price (SC)

A 145,786,286.67 Prod qty x SC

STANDARD COST CALCULATION

Model : TX8222 BMDD

Amount (RM)
Material cost 195.37 84.59%
Freight & insurance 2.06
B (Actual cost) Subsidiary material loss 3.00
= A-B Material loss 0.50
Subcon fees 4.98
Direct labour 8.42
Direct expenses 3.16
Mould 4.58
Auto Insert 3.92
SMT 2.32
Factory Overhead 9.21
237.52

Sales price 245.96

Gross profit 8.44 3.43%