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Cost Analysis - Group 9

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Sun Pharmaceutical Industries Ltd.

Cost Sheet [INR-Crore]


Description
Mar-14
Mar-13
Raw Material Consumed
2855.86
2301.82
Opening Raw Materials
1011.75
853.19
Purchases Raw Materials
2457.78
2090.18
Closing Raw Materials
1261.95
1011.75
Other Direct Purchases / Brought in cost
612.47
351.84
Other raw material cost
35.81
18.36
Employee Cost
2074.44
1534.53
Salaries, Wages & Bonus
1718.54
1256.88
Contributions to EPF & Pension Funds
174.51
143.21
Workmen and Staff Welfare Expenses
181.39
134.44
Amortisation of deferred stock compensation cost
Other Direct Expenses (Power & Fuel Cost)
232.41
187.1
Electricity & Power
232.41
187.1
DIRECT COST
5162.71 4023.45
Factory Overhead
Repairs and Maintenance
Building & Premises

Plant & Machinery


Other repairs
Research & Development
Stores, spare parts and tools consumed
Other Mfg Exp
Add: Opening - Work In Progress
Less: Closing - Work In Progress
FACTORY COST

815.49
217.11
39.63
130.69
46.79

618.43
157.77
23.47
97.82
36.48

339.58
258.8
465.75
592.79
5851.16

281.42
179.24
411.85
465.75
4587.98

General and Administration Expenses


Rent, Rates & Taxes
Rent

Rates & Taxes


Insurance
Printing and stationery
Professional and legal fees
Traveling and conveyance
Payment to Auditors
Audit Work

Taxation work
Reimbursement of Expenses
Other Audit Exp
Communication Expenses
Director's remuneration
COST OF PRODUCTION

978.48
793.38
94.22
81.05
45.38
31.45
48.84
49.6
50.5 s
21.18
15.54
480.72
417.55
292.16
217.43
10.46
6.98
8.48
5.2
1.09
0.79
0.02
0.92
0.87
0.07
29.24
21.17
0
0
6829.64 5381.36

Add : Opening - Finished Goods


Less: Closing - Finished Goods

847.04
858.74

599.49
847.04

COST OF GOODS SOLD


Selling and Distribution Ovehead
Distribution Expenses
Advertisement & Sales Promotion
Sales Commissions & Incentives
Miscellaneous Expenses
Bad debts/advances written off
Loss on disposal of fixed assets (net)
Loss on foreign exchange fluctuations
Other Miscellaneous Expenses
COST OF SALES
ADD PROFIT
SALES REVENUE

6817.94

5133.81

1394.78
1179.46

763.01
593.72

215.32
845.75

169.29
464.95

2.78
0.54
190.78
78.64
634.55
368.29
9058.47 6361.77
6961.33
4862.1
16019.8 11223.87

st Sheet [INR-Crore]
Mar-12 Mar-11 Mar-10 Sparklines
2088.8 1666.46 1130.17
715.89
531.17
563.77
1988.9
1674.5 1055.75
853.19
715.89
626.39
237.2
176.68
137.04
1187.73
981.07
108.86
97.8

818.95
396.84
668.71
334.57
71.48
40.8
77.1
21.47
1.66
145.65
96.78
91.92
145.65
96.78
91.92
3422.18 2582.19 1618.93
462.65
120.65
13.46
74.86
32.33

338.4
86.22
13.63
54.9
17.69

182.17
146.61
159.83
105.57
329.42
259.27
411.85
329.42
3802.4 2850.44
629.48
55.03
26.04
28.99
21.04
12.15
308.38
206.73
9.65
9.35
0.05
0.03
0.22
16.5
0
4431.88
303.5
599.49

398.53
57.03
7.86
33.28
15.89
208.31
54.79
78.4
246.88
259.27
2005.07

480.66
37.04
20.62
16.42
20.51
8.53
240.41
147.89
12.12
11.39
0.36
0.02
0.35
14.16

215.47
24.59
13.71
10.88
27.12
5.4
127.37
17.05
2.8
2.73

171.14
303.5

151.09
171.14

0.02
0.05
7.19
3.95
3331.1 2220.54

4135.89 3198.74 2200.49


516.55
420.4

372.14
310.28

96.15
246.76

61.86
217.74
0.51
1.8

290.33
167.08
73.54
49.71
153.09
0.65
6.68

9.96
63.29
158.88
213.81
132.47
4899.2 3788.62 2643.91
3183.06 1942.83 1362.82
8082.26 5731.45 4006.73

Dr. Reddys Cost Sheet [INR-Crore]


DESCRIPTION
Raw Material Consumed
Opening Raw Materials
Purchases Raw Materials
Closing Raw Materials
Other Direct Purchases / Brought in cost
Employee Cost
Salaries, Wages & Bonus
Contributions to EPF & Pension Funds
Workmen and Staff Welfare Expenses
Amortisation of deferred stock compensation cost
Other Direct Expenses (Power & Fuel Cost)
Electricity & Power
DIRECT COST
Factory Overhead
Processing Charges
Repairs and Maintenance
Building & Premises

Plant & Machinery


Other repairs
Research & Development
Stores, spare parts and tools consumed
Add: Opening - Work In Progress
Less: Closing - Work In Progress
FACTORY COST
General and Administration Expenses
Rent, Rates & Taxes
Rent

Rates & Taxes


Insurance
Printing and stationery
Professional and legal fees
Traveling and conveyance
Payment to Auditors
Audit Work

Taxation work
Reimbursement of Expenses
Other Audit Exp
Communication Expenses
Director's remuneration
Other Administration
COST OF PRODUCTION
Add : Opening - Finished Goods
Less: Closing - Finished Goods

Mar-14
3767.9
609.4
2879
662.5
942
2944.6
2484.3
190.9
217.5
51.9
339.1
339.1
7051.6
1999.1
192.9
393.7
36.4
223.8
133.5
960.5
452
669
166.3
9553.4
1037.3
165.3
74.6
90.7
47.5
346.5
192.3
1.5
1.2
0.1
0.1
0.1
8
276.2
10590.7
805.4
685

COST OF GOODS SOLD


Selling and Distribution Ovehead
Advertisement & Sales Promotion
Freight and Forwarding
Sales Commissions & Incentives
Other Selling Expenses
Miscellaneous Expenses
Loss on disposal of fixed assets (net)
Other Miscellaneous Expenses
COST OF SALES
ADD PROFIT
SALES REVENUE

10711.1
1357.5
136.2
312.4
19.8
889.1
65.7
14.4
12134.3
3767.7
15902

Cipla Cost Sheet [INR-Crore]


DESCRIPTION
Raw Material Consumed
Opening Raw Materials
Purchases Raw Materials
Closing Raw Materials
Other Direct Purchases / Brought in cost
Employee Cost
Salaries, Wages & Bonus
Contributions to EPF & Pension Funds
Workmen and Staff Welfare Expenses
Gratuity & Ex Gratia
Other Direct Expenses (Power & Fuel Cost)
Electricity & Power
DIRECT COST
Factory Overhead
Processing Charges
Repairs and Maintenance
Building & Premises

Plant & Machinery


Research & Development
Stores, spare parts and tools consumed
Add: Opening - Work In Progress
Less: Closing - Work In Progress
FACTORY COST
General and Administration Expenses
Rent, Rates & Taxes
Rent

Rates & Taxes


Insurance
Printing and stationery
Professional and legal fees
Traveling and conveyance
Payment to Auditors
Audit Work

Taxation work

Certification Work
Communication Expenses
Director's remuneration
COST OF PRODUCTION
Add : Opening - Finished Goods
Less: Closing - Finished Goods
COST OF GOODS SOLD
Selling and Distribution Ovehead
Advertisement & Sales Promotion

Mar-14
4533.92
1141.46
4187.55
1588.77
793.68
1973.67
1695.69
74.77
124.57
27.57
228.29
228.29
6735.88
737.09
134.42
98.21
37.61
60.6
111.98
98.68
641.63
878.7
7235.9
735.02
117.18
77.46
39.72
27.17
259.32
299.67
4.71
4.27
0.23
0.21
26.78
0.19
7970.92
417.09
878.7
7509.31
738.86
309.67

Sales Commissions & Incentives


Freight and Forwarding
Miscellaneous Expenses
Bad debts/advances written off
Other Miscellaneous Expenses
COST OF SALES
ADD PROFIT
SALES REVENUE

225.17
204.02
581.11
14.25
565.49
8829.28
2327.25
11156.53

Raw Material Consumed


Employee Cost
Other Direct Expenses (Power & Fuel Cost)
DIRECT COST
Factory Overhead
Add: Opening - Work In Progress
Less: Closing - Work In Progress
FACTORY COST
General and Administration Expenses
COST OF PRODUCTION
Add : Opening - Finished Goods
Less: Closing - Finished Goods
COST OF GOODS SOLD
Selling and Distribution Ovehead
Miscellaneous Expenses
COST OF SALES
ADD PROFIT
SALES REVENUE

Sun Pharma
2855.86
2074.44
232.41
5162.71
815.49
465.75
592.79
5851.16
978.48
6829.64
847.04
858.74
6817.94
1394.78
845.75
9058.47
6961.33
16019.8

Dr Reddy
3767.9
2944.6
339.1
7051.6
1999.1
669
166.3
9553.4
1037.3
10590.7
805.4
685
10711.1
1357.5
65.7
12134.3
3767.7
15902

Cipla
4533.92
1973.67
228.29
6735.88
737.09
641.63
878.7
7235.9
735.02
7970.92
417.09
878.7
7509.31
738.86
581.11
8829.28
2327.25
11156.53

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