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Pioneer Embroideries Ltd.
Division-----------Month------------Date Of Submission
INDEX
S.No. Monthly Reports
1 Performance Report2 Profit & Loss A/c3 Balance Sheet4 Cash Flow Statement5 Budgeted vs Actuals6 Computer Back up of accounts
Pioneer Embroideries Ltd.Division-----------Month------------
1 PERFORMENCE REPORT
Production For the Month Till Date
Rated Capacity (in Stiches)Actual
Plant Efficiency
Production Breakdown
MachineWant of yarnWant of JobOther Reasons
Sales
Less ExpensesProfit & Loss
Funds
In FlowOut Flow
Balance in Bank
Outstanding
Debtors Creditors Others
Stocks
YarnFabricFinished GoodsStoresOthers
Pioneer Embroideries Ltd.Division:LasserMonth: Apr'05 to Aug'05
2. Monthly Profit & Loss Account
ParticularTill Date
Amount In %Sales :
Finished goods 50,878,155Job Work 36,843IST Finished Goods 25,005,301IST Job WorkOthers, If any 291,530Other Income 65,455
Less : Sales Return
Finished goods 646,000Job WorkIST Finished GoodsIST Job WorkOthers, If anyTotal 75,631,283
Stocks :Increase / (Decrease) in Stock 0
Opening StockFinished goodsJob WorkWork- In - Process
Closing StockFinished goodsJob WorkWork- In - Progress
Increase / (Decrease) in Stock
Raw Material Consumption 44,376,112
Opening Stock 0
Yarn 0Fabric 0Others (incl. Trading of Goods) 0
Add : Purchases (incld. IST Purchase) 44,376,112
Yarn 6,747,890Fabric 24,211,807Others 13,416,415
Less : Closing Stock 0
YarnFabric Others
Stores & Spares Consumption 526,143
Gross Profit 30,729,029
Less: Manufacturing Expenses
Wages : 1,549,746On Rolls 56,458Contractors 1,493,288Others 0
Cutting & Packing charges (incl. IST) 1,416,558Provision for Gratuity, Bonus etc. 512,135Mending/Shearing Charges 867,198
Power & Fuel 1,508,019Electricity 1,508,019Other Fule
Repair & Maintenanace 366,890
Machines 253,963Building 2,220Others 110,707
Administrative Exp. 5,934,803
Salaries 1,155,414Staff Wealfare 181,558Communication Exp. 24,901Rent,Rates & Taxes 83,939Legal & Professional Charges 0General Expenses 47,836Printing & Stationary 41,866Vehical Running Exp. 58,712Insurance Exp. 170,696Travelling & Conveyance Exp. 22,212Security Charges 142,750Others, If any 33,311
Allocated Expenses-HO 3,250,000Allocated Expenses-Sarigam 721,608
Selling Expenses 2,775,634
Freight & Cartage 148,003Excise Duty 0Others, If any 55,339Discounts 2,572,292
Profit / (Loss) before Interest & Depreciation 15,798,046
Interest on fixed assets & W.C. (HO) 9,620,000Other Interest 114,982
Profit/ (Loss)After Interest but before Depreciation 6,063,064
Depreciation 4,875,000
Net Profit / (Loss) 1,188,064
Pioneer Embroideries Ltd.Division: LasserMonth: Apr'06
Balance Sheet
LiabilitiesAmount
AssetsAmount
as on 30.04.06 as on 30.04.06
HO - Fixed AssetsHO-Collection & Payment - Gross Block 98,974,684
Less : Depreciation 975,000 97,999,684
Investments -
Branch/Divisions - Branches & Divisions (99,889,520)Allocated Expenses 1,213,000
Sundry Creditors: Sundry Debtors
Fabric & Yarn - More than Six MonthExpenses - Others 34,455,719 Others 13,550,165 Sales Branches -
Loan & advances 717,624 Loans -
Cash & Bank BalancesOthers - Cash 916,624
Bank - Profit & LossAs on 01.04.05 19211838 - Stocks #REF!
#REF! #REF! Misc. Expenditure -
Total #REF! Total #REF!
Explanation for major variance in various expenditures:-
Sr. Description Variance RemarksNo Increase/
(Decrease)
1 Contributiopn 15,673 Increased due to conversion to three shift from 2 shift
2 Mending Charges 89,781 Increased due to excess mending.
3 Repair & Maintenance-Machines 19,424
4 Printing & Stationary 17,885
5 Staff Welfare 5,046 Increased due to higher OT during the month.
6 Rent, Rate & Taxes (6,089)
7 Rent to Workers (6,850)
8 Repair & Maintenance Others 5,226
9 Selling Expenses (26,892) Decreased due to commission paid in last month.
10 Interest SIDBI 26,603 Increased due to accounting of same in current month.
11 Turnover Discounts & Provision (88,182)for bad debts
Note:
Increased mainly due to purchase of laser machine borer.
Increased due to purchase of Icard, computer paper, misc stationary items etc.
Decreased due to payment made to Joint director foreign trade Rs 6885 in last month.
Decreased in current month due to brokerage of Rs 9200 paid for 2 labour room during last month.
Increased due to tempo operating cost due to excess visit to Sarigam.
Decreased due to lower sale and lower proportion of sale to Kolakata.
Expenses incurred on Printing & Stationary, Cutting & Packing, Stores & Spares are booked on purchase basis, hence the same will fluctuate on month to month basis.
Logo here
MIS-REPORT [JUNE-2008]
1] Profit & Loss A/c 2] Contribution Statement 3] Reason for Variance 4] Cash Flow Statement 5] Fund Flow Statement 6] Balance Sheet 7] Debtors Flow Statement 8] Finished Goods Flow 9] Debtors Aging report 10] Creditors Aging report 11] B R S - Statement
Company Name
MIS-1 Page 9 of 37 May 2008
Company Name
Profit & Loss a/c for the month of May'2008Particulars
Actual Budget ActualMay'08 June'08 June'08
Sales : 0 0 0 Finished Goods - CST Sales 0 0 0 F G - CST Sales (From godown 12 to Parties) 0 0 0 Finished Goods - TNGST Sales 0 0 0 Job Work- CST 0 0 0 Job Work- TNGST 0 0 0 IST Sales(and Export thro Ho) 0 0 0 Job Work- Mending 0 0 0 Sampling Charges & others 0 0 0
Less : Sales Return 0 0 0 Finished Goods - CST Sales 0 0 0 Finished Goods - CST Sales (at godown 12) 0 0 0 Finished Goods - TNGST Sales 0 0 0 Job Work- CST 0 0 0 Job Work- TNGST 0 0 0 Inter Stock Transfer - FG 0 0 0 Job Work- Mending 0 0 0 Sampling Charges 0 0 0
Net Sales 0 0 0
Increase / (Decrease) in Stock 0 0 0 Opening Stock 0 0 0 Finished goods 0 0 0 Semi Finished Goods 0 0 0 Work- In - Process 0 0 0 Hakoba factory outlet stocks 0 0 0
Closing Stock 0 0 0 Finished goods 0 0 0 Semi Finished Goods 0 0 0 Work- In - Process 0 0 0 Hakoba factory outlet stocks 0 0 0
Raw Material Consumption 0 0 0 Yarn 0 0 0 Fabric 0 0 0 Others (incl. Trading of Goods) 0 0 0
Job Work & Proc. Charges Exps 0 0 0
Gross Profit 0 0 0
Less: Manufacturing Expenses 0 0 0
Labour Charges 0 0 0 On Rolls 0 0 0 Welfare Expenses 0 0 0 ESI & P.F 0 0 0 Provision for Bonus etc. 0 0 0
Shearing Charges 0 0 0
Mending Charges 0 0 0
Cutting & Packing charges 0 0 0 Cutting Charges 0 0 0 Packing Charges 0 0 0
MIS-1 Page 10 of 37 May 2008
Company Name
ParticularsActual Budget ActualMay'08 June'08 June'08
Power & Fuel 0 0 0
Stores & Spares 0 0 0
Repair & Maintenanace 0 0 0 Machines 0 0 0 Building 0 0 0 Electrical 0 0 0 Others 0 0 0
Personnel Expenses 0 0 0 Salaries 0 0 0 Bonus, Gratuity etc. 0 0 0 ESI & P.F and Dues 0 0 0 Staff Welfare 0 0 0
Administrative Exp. 0 0 0 Insurance Exp. 0 0 0 Travelling & Conveyance Exp. 0 0 0 Boarding & Lodging Expenses 0 0 0 Security Charges 0 0 0 Legal & Professional Fees 0 0 0 Printing & Stationary 0 0 0 Communication Exp. 0 0 0 Financial Charges 0 0 0 Rent,Rates & Taxes 0 0 0 Rent to Employees 0 0 0 Internal Audit Fees / (Provision reversed) 0 0 0 Festival Exps/ Puja 0 0 0 General Exp - ( including other Admn Exp) 0 0 0 Vehical Running Exp. 0 0 0 Provision written back 0 0 0 Interest SIDBI 0 0 0
Selling Expenses 0 0 0 Freight & Cartage 0 0 0 Packing Material 0 0 0 Repair & Maintenance , Fuel -Tempo 0 0 0 Turnover Discounts & Commission 0 0 0 Advertisement Expenses/knit Show 0 0 0
Allocated Expenses-HO 0 0 0
Profit / (Loss) before Interest & Dep. 0 0 0
Interest on fixed assets & W.C. (HO) 0 0 0
0 0 0
Depreciation 0 0 0
Net Profit / (Loss) 0 0 0
Profit/ (Loss)After Interest but before Depreciation
MIS-1 Page 11 of 37 May 2008
Company Name
Profit & Loss a/c for the month of May'2008Actual
Up to June'08
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 0 0 0 0
0 0 0 0
0
0
0
0 0 0 0 0
0
0
0 0 0
MIS-1 Page 12 of 37 May 2008
Company Name
ActualUp to June'08
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 0 0 0
0 0 0 0 0 0
0
0
0
0
0
0
MIS-2 Page 13 of 37 May 2008
Company Name
Contribution Statement1-JUNE-2008 to 31-JUNE-2008
No. of shifts 0 0 0 0Actual for P.Month Budgeted for Month Actual for Month Actual upto Month
Particulars Total Per shift Total Per shift Total Per shift Total Per shiftCONTRIBUTION 0 #DIV/0! 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!
A Manufacturing Charges 0 0 0 0
Labour Charges 0 #DIV/0! 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!Direct 0 0 0 0Welfare 0 0 0 0Bonus etc. to Direct Labour 0 0 0 0Incentive to Labour 0 0 0 0 0
Shearing Charges 0 #DIV/0! 0 #DIV/0! 0 #DIV/0! 0
Mending Charges 0 #DIV/0! 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!
Cutting & Packing Charges 0 #DIV/0! 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!Cutting Charges 0 0 0 0Packing Charges 0 0 0 0 0
Power & Fuel 0 #DIV/0! 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!
Stores & Spares 0 #DIV/0! 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!
Repair & Maintainance 0 #DIV/0! 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!Machines 0 0 0 0Building 0 0 0 0Electrical / Others 0 0 0 0
0
Personnel Expenses 0 #DIV/0! 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!Salaries 0 0 0 0Bonus, Gratuity etc. 0 0 0 0Staff Welfare 0 0 0 0
MIS-2 Page 14 of 37 May 2008
Company Name
B Other Administration Charges 0 #DIV/0! 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!Insurance Expenses 0 0 0 0Travelling,Conveyance & Boarding & Lod 0 0 0 0Security Charges 0 0 0 0General Exp.(other admin exp) 0 0 0 0Printing & Stationery 0 0 0 0Communication Expenses 0 0 0 0Financial Charges 0 0 0 0Rent, Rates & Taxes 0 0 0 0Legal and Professional Charges 0 0 0 0Rent to Employees 0 0 0 0Internal Audit Fees 0 0 0 0Festival Exps 0 0 0 0Repair & Maintanence Exp. (Others) 0 0 0 0Vehicle Running Expenses 0 0 0 0Sundry Dr/Cr writeoff/writeback A/c 0 0 0 0 Interest SIDBI 0 0 0 0
C Selling Expenses 0 #DIV/0! 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!Freight & Cartage 0 0 0 0Packing Material 0 0 0 0Repair & Maintenance Vehicle 0 0 0 0Turnover Discount & Commission 0 0 0 0Advertisement Expenses/knit Show 0 0 0 0
D Allocated Expenses 0 #DIV/0! 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!
Manufacturing Exps before0 #DIV/0! 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!Interest & Depreceiation
E Interest (On Fixed Assets & W.C.) 0 #DIV/0! 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!
Manufacturing Exps before Dep. 0 #DIV/0! 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!
F Depreciation 0 #DIV/0! 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!
Total Manufacturing Expenses 0 #DIV/0! 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!
Profit/(Loss) after all expenses 0 #DIV/0! 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!
MIS-3 May 2008
Company Name
Reason for variances MAY '08
1. Contribution:-
B C D E
Total
7 Target Stiches Nos 52,068,076
8 Budgeted Stiches Nos 61,325,720
9 Actual Stiches Nos 27,438,730
10 Budgeted Efficiency % 117.78 =D8/D7*100
11 Actual Efficiency % 52.70 =D9/D7*100
12 Budgeted Contribution Rs 8,892,000 6,310,664 =D12-D13
13 Actual Contribution Rs 2,581,336
14 Budgeted Rate / 1000 stitches Rs 10.28 4,090,017.09 =D9*14.5/1000*D14
15 Rate per 1000 Stiches Rs 6.49 1,508,681.09 =E14-D13
16
17
18 Gain / (Loss) in Contribution due to Rate:-
19 Budgeted Rate Rs 10.28 =D14
20 Actual Rate Rs 6.49 =D15
21 Difference Loss Rs (3.79) =D20-D19
22 Gross Loss due to Rate Diff Rs (1,508,681) =D9*14.5/1000*D21
23
24 Budgeted Stiches Nos 61,325,720
25 Actual Stiches Nos 27,438,730
26 Difference Nos 33,886,990 =D24-D25
27 Loss due to lower efficiency Rs 5,051,195 =(D26 x 14.5 / 1000) x 10.28
28
29 Breakup of Loss due to Lower Efficiency
30
31 Electrical & Mechanical Break down Rs 509936
32 No operator Rs 102914
33 Program change Rs 229335
34 Others Rs 2827120
35 Total Rs 3,669,306
37 Total loss due to other Factor Rs 8,720,501 =D27+D35
38 Net Loss due to Rate Diff Rs (10,229,182) =D22-D37
* Saleable mtrs = 14.5 Mtrs. (Average of 16 machines @ 14mtrs, 2machines @ 19mtrs)
MIS-4 May 2008
Company Name
Cash Flow Statement for the month of June-2008Particulars
CASH INFLOWS Amount (Rs) Opening Balance -
Collection from Parties -
Collection From BranchBranc A - Branc B - Branc C - Branc D - Received from HO - Other Recovery \ Adjustment -
Total -
CASH OUTFLOWSSalary, Wages and other Allowances - Electricity Chgs - Communication Exp - Statutory Liabilities - Sundry Creditors - Sundry Debtors - Expenses Advance - Advances agst Salary \ Wages - Loan to workers \ Staff - Secured Loans - Head Office - Branch \ Division - Financial Charges - SIDBI Payments - Cash Expenses ( Routine) -
Closing Balance -
Total -
Breakup for Closing Balance
Cash in hand - Cash at Bank (BRS enclosed) -
MIS-4 May 2008
Company Name
Total -
MIS-5 May 2008
Company Name here
Funds Flow Statementfor the month of May'08
Sources of FundsAmount
Application of FundsAmount
(Rs) (Rs)
Net Profit as per Profit & Loss Account - Vehicle Loan 1
decrease in Working Capital 6 Fixed Assets 1
Ho allocation expenses 1
Allocated Interest 1
Allocated Depreciation 1
Branch and Division 1
Total 6 Total 6
MIS-6 May 2008
Company Name
Company Name Balance Sheet as on 31.5.2008
Figures in Rupees
ASSETS LIABILITIES
Current Assets Current Liabilities
Cash in hand 0 Payment Due to Employees 0
Bank Accounts 0 Provisions & Payables 0
Accounts receivable #REF! Statutory Liabilities 0
Advance Paid to creditors 0 Duties & Taxes Payable 0
Inventory 0 Accounts Payable 0
Loans, Advance & Deposists 0 Advance received from debtors 0
Cheque in transit 0 SIDBI Direct Payment A/c 0
Total Current Assets #REF! Total Current Liabilities 0
Fixed Assets Loan Liability
Land & Development 0 Secured Loans 0
Online UPS 0
Buildings 0
(less accumulated depreciation) 0 Branch / Divisions
Plant and Machinery 0 Head Office accounts 0
(less accumulated depreciation) 0 Chennai sales Office 0
Furniture and fixtures 0 Bobbin Lace Expansion Unit 0
(less accumulated depreciation) 0 Other Branch / Divisions
Motor Car 0 Total Branch / Divisions 0
(less accumulated depreciation) 0
Computer 0
(less accumulated depreciation) 0 Profit/(Loss)
Office Equipments 0 Opening Balance 0
(less depreciation reserve) 0 Current Period-Loss 0
Total Net Fixed Assets 0 0
.
TOTAL ASSETS #REF! TOTAL LIABILITIES 0
MIS-7 May 2008
Company Name
Summarised Details Of Sales and Collection for the month of June'08
P a r t i c u l a r s Amount Amount
Rs. Rs. Opening Balance of Debtors -
Less:- Credit balance adjusting with debtors -
Net opening balance of debtors -
Add:- Bills Raised during the month -
By PEL-Coimbatore (Excluding IST sales) - Sales -TNGST - Sales -CST - Sales - TNGST -JW - Sales -CST-JW - Sales -Sampling Charges -
Adjustment on Sales - Rate Diff /reco/other adj - Carriage outward sales /Inwards debited - Cheque payment returned - CST 4% -
-
Less:- Collection during the month - -
Cheques received - PEL-Export - Collected by Head office -
Adjustments on Collection - Goods returns and all - Expenses Debited reversed/Rate Diff - Sampling Charges reversed/refunded - TDS Certificates received -
Closing Balance of Debtors -
AS PER TALLY ACCOUNTS -
DIFF-(Credit balance adjusting with debtors) -
AS PER DEBTORS AGING SCHEDULE -
DIFF-(Credit balance adjusting with debtors-M/s If any customer having -
MIS-8 May 2008
Company Name
Finished Goods Flow for the month of June'2008
P a r t i c u l a r s Amount
Rs.Opening Balance of FG (as on 1.6.2008) 12,956,266
Add:- Inwards 1,443,549 From SF Inventory
Description Uom Qty @ Rs.Embroideries Fabric in Laces Patties 7729.000 48.58 375,483
PV Embroderies Mtrs 2225.900 82.00 182,524 Cotton Embroideries Mtrs 3623.000 241.41 874,628
Total 1,432,635 1,432,635
From Sales ReturnDescription Uom Qty @ Rs.
PV Embroderies Mtrs 133.100 82.00 10,914
Total 10,914 10,914
Less:- Outward 265,060
Dispatched to customer (Stock Value)
Description Uom Qty @ Rs.
4492 Patties 2190.000 30.000 65,700
4611 Patties 4362.000 45.000 196,290
R-5854 Patties 36.000 33.000 1,188
Pelc-1740-4 Mtrs 14.000 38.000 532
Total 263,710 263,710
Used for Sample (Stock Value)
Description Uom Qty @ Rs.
4611 Patties 10.000 45.00 450
C-701 Skin Patties 8.000 90.00 720
C-1568 Skin Patties 2.000 90.00 180
Total 1,350 1,350
Closing Balance of FG Inventory as on 31.05.2008 14,134,755 Note :-1] Sales return from Saranya Garments 2] Sales Value of Finished goods sold Rs.286892/-
Description Uom Qty @ Rs.4492.000 Patties 2190.000 30.000 65,700
4611.000 Patties 4362.000 50.000 218,100
R-5854 Patties 36.000 54.000 1,944
Pelc-1740-4 Mtrs 14.000 82.000 1,148
Total 286,892
MIS-9 May 2008
Company Name here
Company Name hereDebtors Aging as on 31-05-2008
Pending A g e w i s e D u eS.N Particulars Amount Up to 30 31 to 60 Days 61 - 90 Days 91-180 Days 181-365 Days above 1 Year
1 Debtors-Region A1 52,409 4,270 12,936 15,960 19,243 2 5,327 1,876 3,451 3 440 440 4 75,460 75,460 5 281,628 31,134 64,766 29,580 156,148 6 322 322 7 66,226 65,722 266 238
481,812 103,002 156,613 45,540 175,657 1,000 0 2 Debtors-Region B1 1,688 1,688
MIS-10 Page 23 of 37 May 2008
Company Name Here
Company NameDebtors Aging as on 31-06-2008
Sr. No Particulars TOTAL
AMOUNT UPTO30 Days 31 - 60 Days 61 - 90 Days 91-180 Days 181-365 Days above 1 Year
A Creditors-AMC
1 Megatech Engineers 12,242 12,242
12,242 12,242
B Creditors - Fuel, Stores & Consu.,
1 105,573 32,884 37,674 35,015
2 25,516 2,613 20,350 2,501 52
3 31,465 31,465
4 2,583 2,583
5 260 260
6 181,239 25,696 40,156 115,387
T o t a l 346,636 67,222 46,046 80,331 150,454 - 2,583
C Creditors - Job Work
1 37,991 37,991
2 16,433 16,433
3 47,350 47,350
4 18,977 18,977
5 60,925 60,925
6 1,144 1,144
7 53,715 53,715
8 59,596 59,596
9 11,012 11,012
T o t a l 307,142 192,687 53,715 - 59,596 - 1,144
D Creditors - legal & Listing
1 26,904 13,452 6,726 6,726
T o t a l 26,904 13,452 - 6,726 6,726 -
E Creditors -Ele & Miscellaneous
1 52,216 52,216
2 20,215 343 10,800 9,072
3 7,480 7,480
4 777,827 777,827
5 3,672 3,672
6 745 745
7 1,913 1,913
MIS-10 Page 24 of 37 May 2008
Company Name Here
8 27,345 11,433 15,912
9 12,210 8,988 3,222
T o t a l 903,623 839,374 1,913 22,233 28,206 745 11,152
F Creditors-Courier, Printg & Stationery
1 6,580 2,450 1,060 3,070
2 1,200 1,200
3 3,206 3,206 -
T o t a l 10,986 5,656 1,060 - 3,070 1,200
G Creditors - Raw Materials
1 41,136 41,136
2 93,028 93,028
3 667,814 533,177 107,806 26,831
4 2,391,567 2,004,277 341,736 7,774 4,912 32,868
5 48,327 48,327
6 8,095 8,095
7 5,377 5,377
T o t a l 3,255,344 2,545,549 449,542 7,774 5,377 53,239 193,863
H Creditors - Transports & Clearing
1 63,368 33,985 29,383
2 69,278 60,455 8,823
3 2,399 2,399
T o t a l 135,045 94,440 38,206 - 2,399
G T o t a l 4,997,922 3,770,622 590,482 117,064 253,429 55,184 211,141
MIS-11 May 2008
Company Name
Company Name here
Coimbatore-19
BRS as on 30th June '2008 [Bank Name and Branch Place]
(Reconciliation)Date Particulars Vch Type Bank Date Debit Credit4/9/2008 Bank Payment 5760.00
6/21/2008 Bank Receipt-UBI 31152.006/25/2008 Bank Payment 104708.006/28/2008 Bank Payment 6500.006/30/2008 Bank Payment 224111.006/30/2008 Bank Payment 62500.006/30/2008 Bank Payment 111002.006/30/2008 Bank Payment 62917.006/30/2008 Bank Payment 43716.006/30/2008 Bank Payment 63577.006/30/2008 Bank Payment 106219.006/30/2008 Bank Payment 95057.006/30/2008 Bank Payment 215988.006/30/2008 Bank Payment 63618.006/30/2008 Bank Payment 108060.006/30/2008 Bank Payment 152951.006/30/2008 Bank Payment 63963.006/30/2008 Bank Payment 106436.006/30/2008 Bank Payment 106518.006/26/2008 Bank Receipt-UBI 7/1/2008 44600.006/26/2008 Bank Payment 7/1/2008 529.006/26/2008 Bank Payment 7/1/2008 1140.006/28/2008 Bank Receipt-UBI 7/1/2008 5832.006/28/2008 Bank Receipt-UBI 7/1/2008 9547.006/30/2008 Bank Receipt-UBI 7/1/2008 3220.006/26/2008 Bank Payment 7/2/2008 2716.006/30/2008 Bank Receipt-UBI 7/2/2008 21210.006/30/2008 Bank Payment 7/2/2008 2247.006/30/2008 Bank Receipt-UBI 7/2/2008 16013.006/30/2008 Bank Receipt-UBI 7/2/2008 1644.00
Balance as per Company Books : 310512.57Amounts not reflected in Bank : 133218.00 1710233.00
Balance as per Bank : ###
Pioneer Embroideries Ltd.Division: LasserMonth: Apr'05 to Nov'05
Monthly Profit & Loss Account
ParticularApr'05 to Oct'05 Oct'05 Nov'05Amount In % Amount In % Amount In %
Sales :
Finished goods 66,495,967 60 8,333,048 56 #REF! #REF!Job Work 6,473,872 6 1,816,856 12 #REF! #REF!IST Finished Goods 38,247,347 35 4,842,996 33 #REF! #REF!IST Job Work - - - - - #REF!Others, If any 310,760 0 13,042 0 #REF! #REF!Other Income 148,760 0 58,685 0 #REF! #REF!
Less : Sales Return
Finished goods 924,466 1 247,142 2 #REF! #REF!Job Work - - - - - #REF!Others, If any - - - - - #REF!Total 110,752,240 100 14,817,485 100 #REF! #REF!
Increase / (Decrease) in Stock (2,105,939) (2) - - 2,436,255 #REF! - - #REF!
Opening Stock 20,933,616 - 18,827,677 Finished goods 19,500,662 17,767,983 17,767,983 Job Work - - - Work- In - Process 1,432,954 1,059,694 1,059,694
Closing Stock 18,827,677 - 21,263,932 Finished goods 17,767,983 17,767,983 19,945,245 Job Work - - - Work- In - Progress 1,059,694 1,059,694 1,318,687
Increase / (Decrease) in Stock (2,105,939) (2) - - 2,436,255 #REF! - - #REF!
Raw Material Consumption 54,056,624 49 6,564,039 44 #REF! #REF! - - #REF!
Opening Stock 3,755,999 3 - - 5,427,324 #REF! - - #REF!
Yarn 956,933 1 3,845,960 26 3,614,631 #REF!Fabric 2,799,066 3 1,523,527 10 1,812,693 #REF!Others (incl. Trading of Goods) - - - - - #REF!
- - #REF!Add : Purchases (incld. IST Purchase) 55,670,112 50 6,564,039 44 #REF! #REF!
- - #REF!Yarn 14,167,469 13 2,447,693 17 #REF! #REF!Fabric 23,426,377 21 1,693,312 11 #REF! #REF!Others (incld. Tradinf of goods) 18,076,266 16 2,423,034 16 #REF! #REF!
- - #REF!Less : Closing Stock 5,369,487 5 - - 8,126,792 #REF!
Yarn 3,845,960 3 3,845,960 26 5,234,583 #REF!Fabric 1,523,527 1 1,523,527 10 2,892,209 #REF!Others - - - - - #REF!
Job Work & Processing Charges Exps 7,632,583 7 983,091 7 #REF! #REF! - - #REF!
Gross Profit 46,957,094 42 7,270,355 49 #REF! #REF! - - #REF!
ParticularApr'05 to Oct'05 Oct'05 Nov'05Amount In % Amount In % Amount In %
Less: Manufacturing Expenses
Stores & Spares Consumption 733,273 1 76,318 1 #REF! #REF! - - #REF!
Wages : 2,685,768 2 375,000 3 #REF! #REF!On Rolls 56,458 0 - - #REF! #REF!Contractors 2,092,156 2 300,000 2 #REF! #REF!Others (Incentives) - - - - #REF! #REF!Provision for Gratuity, Bonus etc. 537,154 0 75,000 1 #REF! #REF!
- - - - #REF!Cutting & Packing charges 2,242,399 2 552,579 4 #REF! #REF!Shearing Charges 59,759 0 1,679 0 #REF! #REF!Mending Charges 1,097,658 1 156,933 1 #REF! #REF!
- - #REF!Power & Fuel 2,061,184 2 300,537 2 #REF! #REF!Electricity 2,061,184 2 300,537 2 #REF! #REF!Other Fule - - - - - #REF!
- #REF!Repair & Maintenanace 434,282 0 30,100 0 #REF! #REF!
- - #REF!Machines 298,253 0 19,375 0 #REF! #REF!Building 8,895 0 - - #REF! #REF!Others 127,134 0 10,725 0 #REF! #REF!
- - #REF!Administrative Exp. 8,832,685 8 1,365,704 9 #REF! #REF!
- - #REF!Salaries 1,945,984 2 337,485 2 #REF! #REF!Staff Wealfare 267,737 0 35,396 0 #REF! #REF!Communication Exp. 30,256 0 3,518 0 #REF! #REF!Rent,Rates & Taxes 86,639 0 2,700 0 #REF! #REF!Legal & Professional Charges - - - - - #REF!General Expenses 68,329 0 6,136 0 #REF! #REF!Printing & Stationary 59,266 0 8,966 0 #REF! #REF!Vehical Running Exp. 94,118 0 26,549 0 #REF! #REF!Insurance Exp. 230,625 0 28,687 0 #REF! #REF!Travelling & Conveyance Exp. 29,571 0 2,950 0 #REF! #REF!Security Charges 196,253 0 25,092 0 #REF! #REF!Festival Exps - - #REF! #REF!Others, If any 40,111 0 4,200 0 #REF! #REF!
- - #REF!Allocated Expenses-HO 4,550,000 4 650,000 4 #REF! #REF!Allocated Expenses-Sarigam 1,233,797 1 234,026 1 #REF! #REF!
- - #REF!Selling Expenses 3,707,957 3 416,165 3 #REF! #REF!
- #REF!Freight & Cartage 161,042 0 13,654 0 #REF! #REF!Excise Duty - - - - - #REF!Others, If any 120,663 0 14,044 0 #REF! #REF!Discounts 3,426,252 3 388,467 3 #REF! #REF!
- - #REF!Profit / (Loss) before Interest & Dep. 25,102,130 23 3,995,341 28 #REF! #REF!
- - #REF!Interest on fixed assets & W.C. (HO) 13,468,000 12 1,924,000 13 #REF! #REF!Other Interest 131,005 0 8,834 0 #REF! #REF!
- - #REF! 11,503,125 10 2,062,507 14 #REF! #REF!
- - #REF!Depreciation 6,825,000 6 975,000 7 #REF! #REF!
- - #REF!Net Profit / (Loss) 4,678,125 4 1,087,507 8 #REF! #REF!
Note:-The profit as per books exceeds the profit as per contribution sheet on account of timing difference and trading of goods.
Profit/ (Loss)After Interest but before Depreciation
Pioneer Embroideries Ltd.
Monthly Profit & Loss Account
Apr'05 to Nov'05Amount In %
#REF! #REF!#REF! #REF!#REF! #REF!
#REF!#REF! #REF!#REF! #REF!
#REF! #REF! - #REF! - #REF!
#REF! #REF!
330,315 #REF!#REF!
20,933,616 19,500,662 - 1,432,954
21,263,932 19,945,245 - 1,318,687
330,315 #REF!#REF!
#REF! #REF!#REF!
3,755,999 #REF!#REF!
956,933 #REF! 2,799,066 #REF! - #REF!
#REF!#REF! #REF!
#REF!#REF! #REF!#REF! #REF!#REF! #REF!
#REF! 8,126,792 #REF!
5,234,583 #REF! 2,892,209 #REF! - #REF!
#REF! #REF!#REF!
#REF! #REF!#REF!
Apr'05 to Nov'05Amount In %
#REF! #REF!#REF!
#REF! #REF!#REF! #REF!#REF! #REF!#REF! #REF!#REF! #REF!
#REF!#REF! #REF!#REF! #REF!#REF! #REF!
#REF!#REF! #REF!#REF! #REF!
- #REF!#REF!
#REF! #REF!#REF!
#REF! #REF!#REF! #REF!#REF! #REF!
#REF!#REF! #REF!
#REF!#REF! #REF!#REF! #REF!#REF! #REF!#REF! #REF!
- #REF!#REF! #REF!#REF! #REF!#REF! #REF!#REF! #REF!#REF! #REF!#REF! #REF!#REF! #REF!#REF! #REF!
#REF!#REF! #REF!#REF! #REF!
#REF!#REF! #REF!
#REF!#REF! #REF!
- #REF!#REF! #REF!#REF! #REF!
#REF!#REF! #REF!
#REF!#REF! #REF!#REF! #REF!
#REF!#REF! #REF!
#REF!#REF! #REF!
#REF!#REF! #REF!
The profit as per books exceeds the profit as per contribution sheet on account of timing difference and trading of goods.
Trial BalancePEL - Lasser Unit
1-Apr-2005 to 31-Dec-2005
Particulars Debit Credit
Current Liabilities #REF! #REF!Provisions & Payables #REF!Statutory Liabilities #REF! #REF!Sundry Creditors #REF! #REF!Allocation of Expenses #REF!Outstanding Liabilities #REF!Fixed Assets #REF!Current Assets #REF! #REF!Loans & Advances (Asset) #REF! #REF!ADVANCE TAX & TDS #REF!Imprest Account #REF! #REF!Receivables #REF!Deposits (Asset) #REF!Loans & Advances (Asset) #REF! #REF!Sundry Debtors #REF! #REF!
B C D123456789
102627284243444546474849
Cash-in-Hand #REF! 0.00 Prepaid Expenses #REF!Prepaid Insurance #REF!Branch / Divisions #REF! #REF!Branch Exp.A/c #REF!Branch-Sales #REF! #REF!PEL-Sarigam UNIT 12 GODOWN #REF! #REF!Head Office-Collection & Payment #REF!Multihead Collection & Payment #REF! #REF!Pel-Bhiwandi #REF!Pel-Bobbin Lace #REF!Pel Coimbatore #REF!Pel-Exhibition-Mumbai #REF!PEL - Export #REF!Pel -General Div. - Naroli #REF!Pel-General Sarigam-Unit 12 #REF!Pel-Gen-Sarigam #REF!Pel-Head Office[Mumbai] #REF!PEL - Multihead Emb Unit #REF!Pel-Sale Div-Sarigam Unit 12 #REF!Pel - Sales Div - Naroli #REF!Pel-Sales Div-Sarigam #REF!Pel - Sales Exhibition - Sarigam #REF!Sales Accounts #REF! #REF!Sales F.G. #REF!Sales F.G - Duty Paid- Godown #REF!Sales Raw Materials #REF!Design Devlopment Charges #REF!Freight Realised #REF!Sale F G OMS - Unit No 12 #REF!Sales - F G Local Unit No 12 #REF!Sales - Jobwork - Local #REF!Sales-Jobwork-OMS #REF!Sales Other - Local #REF!Sales Others - OMS #REF!Sales Return #REF!#REF! #REF!Purchase Accounts #REF! #REF!Purchase Bills to Pass #REF!Purchase Expenses #REF!Coolie & Cartage - Purchase #REF!Courier Charges:Purchase #REF!Freight & Octroi - Purchase #REF!Octroi:Purchase #REF!Purchases Import 6,919,769.00 Import Exps 630,519.00 Purchase-Fabric Import 2,962,447.00 Purchase-Yarn Import 3,326,803.00 Purchase - Yarn #REF! #REF!Purchase Return - Yarn #REF!Pur - Yarn - IInd Sale - Local #REF!Pur Yarn IInd Sale - OMS #REF!Vatv Purchase-Yarn 312.00 Dyeing & Processing Exp #REF!Goods in Transit #REF!Purchase Fabric - Local #REF!Purchase - Fabric - Oms #REF!
B C D767778798081828384858687888990919293949596979899
100101102103104105106107108109110111112113114115116117118119120121122123124125126127128129130131132
Purchase-Job Work Charges #REF!Purchase-Laces-Oms #REF!Purchase-Packing Mat - Local #REF!Purchase - Packing Mat - Oms #REF!Purchase Rtn #REF!Purchases - Needles #REF!Purchase Stores & Spares #REF!Purchase Trading Goods OMS #REF!Twisting Charges #REF!Vatv - Purchases #REF!Vatv - Purchases- Fabric #REF!Yarn Jobwork #REF!Direct Expenses #REF! 0.00 MANUFACTURING EXP. #REF! 0.00 LABOUR INCENTIVE #REF!R & M - Factory #REF!Embroidery Charges (Jobwork) #REF!Job Work Exp. #REF!Mending Charges #REF!Mending Charges - Sarigam 12 #REF!Shearing Charges #REF!Purchase - Stores & Spares #REF!Cutting & Packing Charges #REF!Labour Charges #REF!Stores & Spares #REF!Indirect Incomes 0.00 #REF!Cheque Rtn Charges #REF!Misc.Income #REF!Sundry Balances Write Off A/c #REF!Indirect Expenses #REF! #REF!ADMINISTRATIVE EXP. #REF!Insruance Expenses #REF!Travelling & Conveyance #REF!Electricity Charges #REF!Diwali Expenses #REF!Internal audit Fees 99,180.00 Other General Exp. #REF!Printing & Stationery #REF!Round Off #REF!Allocated Expenses:Head Office #REF! 0.00 Allocated Expenses-Head Office #REF!Depreciation #REF!Interest (On Fixed Assets & W.C.) #REF!Labour Charges:Allocated #REF!Rent:Allocated #REF!Communication Expenses #REF!Financial Charges #REF! 0.00 Interest Expenses #REF!Bank Charges #REF!L/C Charges #REF!PAYROLL EXP. #REF! 0.00 Incentives to Staff #REF!P F & ESIC Exp. #REF!Bonus #REF!Balance Heads #REF!RENT RATES & TAXES #REF!
B C D133134135136137138139140141142143144145146147148149150151152153154155156157158159160161162163164165166167168169170171172173174175176177178179180181182183184185186187200
Repair & Maintanence Exp. #REF! 0.00 R & M - VEHICLE #REF!R&M Building #REF!R & M - Computer #REF!R & M - Electricals #REF!R & M - Furniture #REF!R & M - Office Equipment #REF!R & M - Others #REF!R & M Vehicle (Tempo) #REF!SELLING EXP. #REF! 0.00 Discount on Sales #REF!Commission & Brokerage - Sale #REF!Coolie & Cartage - Sales #REF!Freight & Octroi - Sales #REF!Octroi: Sales #REF!Packing Charges #REF!Sampling Charges #REF!Allocated Exp- Sarigam 12 #REF!Exchange Rate Fluctuation #REF! #REF!Security Charges #REF!Inter Stock Trf - Purchase #REF! 0.00 Ist- Purchase #REF! 0.00 IST- Purchase-Exhibition Borivali #REF!Ist-Purchase-Fabric-Bhiwandi #REF!Ist-Purchase-Yarn-Bhiwandi #REF!IST - Packing Mat - Coimbatore #REF!Ist-Purchase-Fabric-Naroli #REF!Ist-Purchase-Fabric-Sarigam #REF!Ist-Purchase-Fg-Sarigam Unit 12 #REF!Ist-Purchase-Jobwork-Fabric-Srg #REF!Ist-Purchase-Job Work-Multihead #REF!Ist - Purchases Delhi #REF!Ist - Purchases - Sarigam - Godown #REF!Ist - Purchase - Yarn - Multihead #REF!Ist-Purchase-Yarn-Naroli #REF!Ist-Purchase-Yarn-Sarigam #REF!Ist Purch Fabric Kolkatta #REF!Ist Purch Fabric - Surat #REF!Ist Purch Yarn Coimbatore #REF!Ist Pur - Fabric Coimbatore #REF!Ist - Pur - Packing Mat - Sarigam #REF!Ist Pur - Sales Offfice T/T #REF!Ist - Pur - Store & Spares- Sarigam 17,025.00 Inter Stock Trf - Sales #REF! #REF!IST - F.G. #REF!IST - Raw Materials 0.00 #REF!Ist-Sale-Fabric-Multihead #REF!IST-Sale-Fabric-Naroli #REF!IST - Sale Fabric - Pel Coimbatore #REF!Ist-Sale-Fabric-Sarigam #REF!Ist-Sale-Yarn-Multihead #REF!Ist-Sale-Yarn-Naroli 523,142.00 IST - Sale Yarn - Pel Coimbatore #REF!Ist-Sale-Yarn-Sarigam #REF!Vatav - IST #REF!Profit & Loss A/c 33,224,487.76
Grand Total #REF! #REF!
B C D201202203204205206207208209210211212213214215216217218219220221222223224225226227228229230231232233234235236237238239240241242243244245246247248249250251252253254255256257258
Pioneer Embroideries Ltd.Division: LasserMonth: Apr'05 to Aug'05
Cash Flow Statement
InflowsAmount
OutflowsAmount
For the Month For the Month
Opening Balances To Branch/ DivisionCash 6,852 Naroli 5,820 Bank - Multihead 49,777
Head Office Collection 17,835,945
To Creditors for Goods 19,458,821 To Other Liabilities 323,456
From Branch/Division To Staff as loan & Advances 139,969 PEL-Head Office 894,660
To Fixed Assets 400
From Debtors 25,432,804 For Expenses :From Sales Branches 14,564,685 From Cash Sales - Manufacturing Exps 358,634
Others, If any - Payroll Expenses 951,120
Power & Fuel 1,208,019
Repair & Maintenanace 75,114
Administrative Exp. 279,587
Selling Expenses 136,560
Excise Duty
Others, If any 73,053
Closing BalanceCash 2,727 Bank -
Total 40,899,001 Total 40,899,001
Pioneer Embroideries Ltd.Division: MultiheadMonth: Apr'06
Cash Flow Statement
Particulars Amount(Rs) (Rs)
Profit as per P & L (210,663)Depreciation 272,000 Profit before working capital adjustments 61,337
Change in working capital (1,432,625)Current Assets 1,278,111 Debtors 685,190 Branch Sales 0 Others (1,500)Stock 594,421 Current Liabilities (154,514)Creditors (852,627)Others 698,113
Branchs 140,059 140,059
Cash from operations as per Cash FlowCASh & Bank 54,586 Head Office (1,237,980)
(Paid To Head Office net of Allocation)
Pioneer Embroideries Ltd.Division LasserMonth July 2004
5. Budgeted Vs Actuals For the Month
ParticularAmount Variation
Actual Budgeted Amount %
Contribution
Manufacturing ExpensesJobwork expenses 45000Mending charges 52000dyeing charges 86000punching charges 17000freight & octori inwards 130000coolie & cartage inwards 8000
Wages :On Rolls 3900Contractors 10900Others 1200
Salaries of Technicals & OthersStaff Wealfare Cutting & Packing charges 68000
Power & FuelElectricity 293000Other Fule
Repair & Maintenanace
Machines 40000BuildingOthers 5000
Administrative Exp.
Salaries 150000Staff Wealfare 3000Communication Exp. 3000Rent,Rates & Taxes 7000Legal & Professional Charges 32000General Expenses 5000Printing & Stationary 4000Vehical Running Exp. 7000Insurance Exp.Travelling & Conveyance Exp. 6000Others, If any 10000
Selling Expenses
Freight & Cartage Outward 48000Excise Duty 50000Others, If any (coolie & cartage exp) 18000Claims
