Bhakundebensi Oil Store Pvt Ltd

Fulbari -6 Kavre

Cash Flow Statement

For the year ended 207X, Ashadh End
Particulars Schedule 2078-079 (Nrs) 2077-078 (Nrs)

Projection Projection
A Cash Flow from Operational Activity
1 Profit( Loss ) 1,104,151.70 960,041.47
Add
Increase and Decrease in Payables
Write Off
Interest Expenditure
Provisions
1,104,151.70 960,041.47

2 Cash Flow before Change in Changeable Capital

Decrease ( Increase ) in Current Assets 22,000.00 (451,000.00)
Increase ( Decrease ) in Current Liabilities 148,367.74 254,147.14
Operational cash flow
Interest Payment
Income Tax Payment
Abnormal cash flow
Abnormal Income (Expenditure)

Net Cash Flow Before Change in Changeable Capital

Net Cash Flow From Operation Activity ( 1 + 2 ) 170,367.74 (196,852.86)
B Cash Flow from investment Activities
Sales ( Purchase ) of Fixed Assts 371,110.23 412,344.70
Sales ( Purchase ) of Investment
Increase /Decrease in Inventory
Decrease ( Increase ) In Deposits & Loans (150,000.00) (150,000.00)
Deposits
Net Cash Flow from Investment Activities 221,110.23 262,344.70

C Cash Flow From Financial Activities

Capital Investment
Repayment of Loans/ Increase ( Decrease ) Borrowings (1,450,000.00) (1,050,000.00)
Profit Distribution
Net Cash Flow From Financial Activities (1,450,000.00) (1,050,000.00)
Increase (Decrease) in net Cash Flow (A+B+C) 45,629.68 (24,466.68)
Opening Balance of Cash & Bank Balance 24,145.26 48,611.94
Closing Balance of Cash & Bank Balance 69,774.93 24,145.26
Total
Significant Accounting Policies 13
Notes to Accounts 14
Schedule 1 to 15 from integral part of this statement

Cash and Bank as per Bal sheet 69,774.93 24,145.26

Difference (0.00) 0.00

bensi Oil Store Pvt Ltd
ulbari -6 Kavre

sh Flow Statement
r ended 207X, Ashadh End
2076-077 (Nrs) 2075-076 (Nrs) 2075-076 (9 2074-075 (Nrs)
Months) (Nrs)
Projection Projection Provisional (Audited)

798,545.04 657,667.69 414,844.57 (883,484.93)

798,545.04 657,667.69 414,844.57 (883,484.93)

54,000.00 (7,868,722.89) (8,061,997.89) 3,750,766.89

97,259.12 (2,464,013.84) (2,615,861.76) 2,057,851.21

151,259.12 (10,332,736.73) (10,677,859.65) 5,808,618.10

458,160.78 (2,490,932.47) (2,618,199.35) (480,918.03)

(150,000.00) 2,467,115.00 2,562,291.00 (569,257.60)

308,160.78 (23,817.47) (55,908.35) (1,050,175.63)

6,000,000.00
(1,300,000.00) 3,679,455.89 10,279,455.89 (3,929,455.89)

(1,300,000.00) 9,679,455.89 10,279,455.89 (3,929,455.89)

(42,035.06) (19,430.61) (39,467.55) (54,498.35)
90,647.00 110,077.61 110,077.61 164,575.96
48,611.94 90,647.00 70,610.06 110,077.61

48,611.94 90,647.00 70,610.06 110,077.61

(0.00) 0.00 0.00 0.00

 Bhakundebensi Oil Store P
Fulbari -6 Kavre
Balance Sheet
As on Ashadh End, 207X
Particulars Schedule 2078-079 (Nrs) 2077-078 (Nrs)

Projection Projection
Source of Fund
Capital & Liabilities
1 Capital & Reserve
a. Capital 1 7,000,000.00 7,000,000.00

b. Reserve & Profit ( Loss ) 2 (3,445,627.55) (4,549,779.25)

c Borrowings from Director 4,600,000.00 6,050,000.00
d Bank Loan 3 16,650,000.00 16,800,000.00
Total 24,804,372.45 25,300,220.75
Utilization of Fund
Assets
1 Fixed Assets 4 5,917,596.09 6,288,706.32
2 Current Assets
a Inventory -Mobil & Greeze 5 8,675,000.00 8,547,000.00
b Commercial & Other Receivables 6 9,800,000.00 9,700,000.00
c Cash & Bank Balance 7 69,774.93 24,145.26
d Prepaid, Advance, Loans, Deposits & Other 8 2,037,000.00 2,287,000.00
Total Current Assets 20,581,774.93 20,558,145.26
Less, Current Liabilities & Provisions
1 Current Liabilities
a. Sundry Creditors 9 1,300,000.00 1,200,000.00
b. Liabilities & Payables 10 394,998.57 346,630.82
Total Current Liablilities 1,694,998.57 1,546,630.82
Net Current Assets 18,886,776.36 19,011,514.44

Expenditures to the extent not written off

Total 24,804,372.45 25,300,220.76
Significant Accounting Policies 13 0.00 (0.00)
Notes to Accounts 14
Schedule 1 to 15 from integral part of this statement
ebensi Oil Store Pvt Ltd
Fulbari -6 Kavre
Balance Sheet
on Ashadh End, 207X
2076-077 (Nrs) 2075-076 (Nrs) 2075-076 (9 2074-075 (Nrs) 2073-074
Months) (Nrs)
Projection Projection Provisional (Audited) (Audited)

7,000,000.00 7,000,000.00 1,000,000.00 1,000,000.00 1,000,000.00

(5,509,820.72) (6,308,365.76) (6,551,188.89) (6,966,033.45) (6,082,548.52)

7,100,000.00 8,400,000.00 15,000,000.00 4,720,544.11 8,650,000.00
16,950,000.00 17,100,000.00 17,195,176.00 14,632,885.00 15,202,142.60
25,540,179.28 26,191,634.24 26,643,987.11 13,387,395.66 18,769,594.08

6,701,051.02 7,159,211.80 7,286,478.69 4,668,279.34 4,187,361.31

8,421,000.00 8,100,000.00 8,084,805.00 4,935,360.00 4,913,000.00

9,500,000.00 9,600,000.00 9,850,458.00 5,998,982.00 9,643,495.00
48,611.94 90,647.00 70,610.06 110,077.61 164,575.96
2,162,000.00 2,437,000.00 2,395,012.00 1,333,935.11 1,462,549.00
20,131,611.94 20,227,647.00 20,400,885.06 12,378,354.72 16,183,619.96

1,000,000.00 950,000.00 875,000.00 3,634,818.40 1,587,000.00

292,483.68 245,224.56 168,376.64 24,420.00 14,387.19
1,292,483.68 1,195,224.56 1,043,376.64 3,659,238.40 1,601,387.19
18,839,128.26 19,032,422.44 19,357,508.42 8,719,116.32 14,582,232.77

25,540,179.28 26,191,634.24 26,643,987.11 13,387,395.66 18,769,594.08

(0.00) 0.00 0.00 - (0.00)

13,550,255.90
13,000,000.00
550,255.90

18,571,428.57 13,000,000.00
 Bhakundebensi Oil Store Pvt Ltd
Fulbari -6 Kavre
Income Statement
For the period from 2074 Shrawan, 01 to 207X Ashadh, 31
Particulars Schedule 2078-079 (Nrs) 2077-078 (Nrs) 2076-077 (Nrs) 2075-076 (Nrs) 2075-076 (9 Months) 2074-075 (Nrs) 2073-074
(Nrs)

Projection Projection Projection Projection Provisional (Audited) (Audited)

Sales Income 11 191,030,000.00 187,160,000.00 183,150,000.00 177,039,834.20 128,954,875.65 181,760,579.90 145,118,427.00
Less Cost of Goods Sales 12 185,201,100.00 181,566,700.00 177,805,400.00 172,051,910.41 124,672,968.91 180,421,972.20 144,979,728.00
Gross Profit (Loss) 5,828,900.00 5,593,300.00 5,344,600.00 4,987,923.79 4,281,906.74 1,338,607.70 138,699.00
Add: Other Income 11 290,000.00 280,000.00 270,000.00 260,000.00 155,123.00 250,000.00 -

Less, Administrative Expenses 13 2,365,000.00 2,253,100.00 2,146,700.00 2,345,299.00 1,985,436.00 586,325.24 695,461.01
(695,461.01)

Less, Interest Expenditure 12 1,910,587.50 1,927,800.00 1,945,012.50 1,516,667.00 1,516,667.00 1,493,994.43 1,318,994.43
Less, Depreciation on Fixed Assets 3 371,110.23 412,344.70 458,160.78 509,067.53 381,800.65 391,772.96 285,788.66

Net Operating Profit

Other non - operating profit
Profit Before Tax 1,472,202.27 1,280,055.30 1,064,726.72 876,890.26 553,126.09 (883,484.93) (2,161,545.10)

Income Tax Provision 368,050.57 320,013.82 266,181.68 219,222.56 138,281.52 - -

Profit After Tax/ Net Profit 1,104,151.70 960,041.47 798,545.04 657,667.69 414,844.57 (883,484.93) (2,161,545.10)
Tax Paid for Earlier Yr.
Balance of Profit for the Year
Profit ( Loss ) Upto Previous Year (4,549,779.25) (5,509,820.72) (6,308,365.76) (6,966,033.46) (6,966,033.46) (6,082,548.52) (3,921,003.42)
Profit ( Loss ) Balance for Appropriation
Appropriation
a.Balance of Profit (Loss ) Transferred to Balance Sheet - (3,445,627.55) (4,549,779.25) (5,509,820.72) (6,308,365.76) (6,551,188.89) (6,966,033.46) (6,082,548.52)

Significant Accounting Policies 13

Notes to Accounts 14
Schedule 1 to 15 from integral part of this statement

GP Ratio - 3.05 2.99 2.92 2.82 3.32 0.74

NP Ratio 0.77 0.68 0.58 0.50 0.43 (0.49)

 Bhakundebensi Oil Store Pvt Ltd
Fulbari -6 Kavre

Statement of Change in Equity

As on 32st Ashadh 2074
Accumulated Other
Particulars Capital Total Amount
Profit (Loss) Resurve
Opening Balance 1000000.00 -6082548.52 0.00 -5082548.52
Change in Accounting Policy
Deferred Taxes
Restarted Balance Total
Addition of This Year
Net Profit/(Loss) (Current Year) -6966033.46 -6966033.46
Capital Investment
Deduction of This Year ( Adjustments )
Profit Drawings
Closing Balance 1000000.00 -6966033.46 -12048581.98

As per our report of even

date

_____________________
Auditors
 Bhakundebensi Oil Store Pvt Ltd
Fulbari - 6 Kavre

S.No. Particulars Schedule 2078-079 (Nrs) 2077-078 (Nrs) 2076-077 (Nrs)

Projection Projection Projection

Capital Account
Paid up Share Capital
1,000 Shares @ Rs. 100/- each share 1,000,000.00 1,000,000.00 1,000,000.00
Additional Capital 6,000,000.00 6,000,000.00 6,000,000.00
Total 7,000,000.00 7,000,000.00 7,000,000.00

General Reserve and Accumulated Profit

Accumulated Profit (4,549,779.25) (5,509,820.72) (6,308,365.76)
Profit & Loss Account 1,104,151.70 960,041.47 798,545.04
Total (3,445,627.55) (4,549,779.25) (5,509,820.72)

Bank Loan
St charterd Bank HP 2,350,000.00 2,400,000.00 2,450,000.00
HP Loan 1,450,000.00 1,500,000.00 1,550,000.00
OD Loan 12,850,000.00 12,900,000.00 12,950,000.00
Total 16,650,000.00 16,800,000.00 16,950,000.00

Details of Closing Stock

1 Diesel 6,264,500.00 6,172,100.00 6,081,100.00
2 Mobil Greeze & Others 879,200.00 866,200.00 853,400.00
3 Petrol 1,531,300.00 1,508,700.00 1,486,500.00
Total 8,675,000.00 8,547,000.00 8,421,000.00

Details of Commercial & Other Receivables

A. Sundry Debtors 9,800,000.00 9,700,000.00 9,500,000.00
Total 9,800,000.00 9,700,000.00 9,500,000.00

Details of Cash & Bank Balance

Sindu Bank - - -
RBB - - -
Vibor/Lumbini Bank - - -
Janata Bank - - -
Laxmi - - -
BOK - - -
Total 40,856.17 65,063.24 75,362.07

Details of Prepaid, Advance, Loans, Deposits & Others

Nepal Oil CorporationDeposit
Advance & Other Rreceivable 1,187,000.00 1,187,000.00 1,187,000.00
Vat Receivable 850,000.00 1,100,000.00 975,000.00
Total 2,037,000.00 2,287,000.00 2,162,000.00

Details of Commercial Loan & Other Payables

 Bhakundebensi Oil Store Pvt Ltd
Fulbari - 6 Kavre
A. Sundry Creditors 1,300,000.00 1,200,000.00 1,000,000.00

Total 1,300,000.00 1,200,000.00 1,000,000.00

 Bhakundebensi Oil Store Pvt Ltd
Fulbari - 6 Kavre

Details of Current Liability & Payables

1 TDS On Audit Fee 3,000.00 3,000.00 3,000.00
2 TDS On Salary By 1% 6,948.00 6,617.00 6,302.00
3 Audit Fee Payables 17,000.00 17,000.00 17,000.00
4 Vat - - -
Provision for Tax 368,050.57 320,013.82 266,181.68
Total 394,998.57 346,630.82 292,483.68

Details of Income

1 Income From Sales 191,030,000.00 187,160,000.00 183,150,000.00

Other Income from Sales of Scrap goods 290,000.00 280,000.00 270,000.00
Total 191,320,000.00 187,440,000.00 183,420,000.00

Details of Cost ofGoods Sold

1 Opening Stock 8,547,000.00 8,421,000.00 8,100,000.00
2 Purchase 185,080,000.00 181,450,000.00 177,890,000.00
3 Freight and Insurance Tanker Bhada - - -
4 Insurance Ktm To Bhakunde 223,100.00 218,700.00 214,400.00
5 Shortage
6 Generator Diesel& Operation 26,000.00 24,000.00 22,000.00
7 Total Cost 193,876,100.00 190,113,700.00 186,226,400.00
8 Less Closing Stock 8,675,000.00 8,547,000.00 8,421,000.00
9 Cost Of Goods Sold 185,201,100.00 181,566,700.00 177,805,400.00

Details of Administrative Expenses

1 Audit Fee Expenes 20,000.00 20,000.00 20,000.00
2 Vechicle Rent 781,700.00 744,500.00 709,000.00
3 Salary 437,500.00 416,700.00 396,900.00
4 Bank Charge Insurance 4,100.00 3,900.00 3,700.00
5 Repair & Maintanance 11,600.00 11,000.00 10,500.00
6 Staff Facilities-food & tiffin for Shift 257,300.00 245,000.00 233,300.00
7 Email & Internet - - -
8 Printing & Stationary 53,700.00 51,100.00 48,700.00
9 Cost of fund - - -
10 Water & Electricity 62,000.00 59,000.00 56,200.00
11 Miscellaneous Expenses 312,600.00 297,700.00 283,500.00
12 Pump and Generator Expenses 118,700.00 113,000.00 107,600.00
13 Kavre Association Charge 72,500.00 69,000.00 65,700.00
14 Other Expenses (Renew Charge +tax) 233,300.00 222,200.00 211,600.00
15 Estimated Expenses- Projection Period - - -
Total 2,365,000.00 2,253,100.00 2,146,700.00

Bank Interest
Bank Interest 1,910,587.50 1,927,800.00 1,945,012.50
Total 1,910,587.50 1,927,800.00 1,945,012.50

-
debensi Oil Store Pvt Ltd
Fulbari - 6 Kavre

2075-076 (Nrs) 2075-076 (9 Months) 2074-075 (Nrs) 2073-074

(Nrs)

Projection Provisional (Audited) (Audited)

Schedule No. : 1

1,000,000.00 1,000,000.00 1,000,000.00 1,000,000.00

6,000,000.00 - - -
7,000,000.00 1,000,000.00 1,000,000.00 1,000,000.00

Schedule No. : 2

(6,966,033.45) (6,966,033.45) (6,082,548.52) (2,161,545.10)

657,667.69 414,844.57 (883,484.93) (3,921,003.42)
(6,308,365.76) (6,551,188.89) (6,966,033.45) (6,082,548.52)

Schedule No. :3

2,500,000.00 2,562,291.00 2,562,291.00

1,600,000.00 1,632,885.00 1,632,885.00 2,228,615.00
13,000,000.00 13,000,000.00 13,000,000.00 12,973,527.60
17,100,000.00 17,195,176.00 14,632,885.00 15,202,142.60

Schedule No. :5

5,849,300.00 5,455,154.00 3,564,000.00 3,600,000.00

820,900.00 960,151.00 500,160.00 521,000.00
1,429,800.00 1,669,500.00 871,200.00 792,000.00
8,100,000.00 8,084,805.00 4,935,360.00 4,913,000.00

Schedule No. : 6

9,600,000.00 9,850,458.00 5,998,982.00 9,643,495.00

9,600,000.00 9,850,458.00 5,998,982.00 9,643,495.00

Schedule No. : 7

- - 15,825.86 25,876.25
- - 4,790.39 109,507.60
- - 13,443.69 15,511.20
- - 50,298.91 13,680.91
- - 22,946.00
- - 2,772.76
54,981.25 16,929.29 110,077.61 164,575.96

Schedule No. : 8

1,187,000.00 1,187,000.00 1,187,000.00 1,187,000.00

1,250,000.00 1,208,012.00 146,935.11 275,549.00
2,437,000.00 2,395,012.00 1,333,935.11 1,462,549.00

Schedule No. : 9
debensi Oil Store Pvt Ltd
Fulbari - 6 Kavre
950,000.00 875,000.00 3,634,818.40 1,587,000.00

950,000.00 875,000.00 3,634,818.40 1,587,000.00

debensi Oil Store Pvt Ltd
Fulbari - 6 Kavre

Schedule No. : 10

3,000.00 - 3,000.00 1,500.00

6,002.00 6,002.00 4,420.00 4,387.19
17,000.00 - 17,000.00 8,500.00
- 24,093.12 - -
219,222.56 138,281.52
245,224.56 168,376.64 24,420.00 14,387.19

Schedule No. : 11
177,039,834.20 128,954,875.65 181,760,579.90 145,118,427.00
260,000.00 155,123.00 250,000.00
177,299,834.20 129,109,998.65 182,010,579.90 145,118,427.00

Schedule No. : 12

4,935,360.00 4,935,360.00 4,913,000.00 3,667,077.00

174,985,698.55 127,639,273.91 180,207,536.20 144,570,941.00
- - 1,304,059.00
210,851.86 164,015.00 217,144.00 185,772.00
- 153,618.00
20,000.00 19,125.00 19,652.00 11,261.00
180,151,910.41 132,757,773.91 185,357,332.20 149,892,728.00
8,100,000.00 8,084,805.00 4,935,360.00 4,913,000.00
172,051,910.41 124,672,968.91 180,421,972.20 144,979,728.00

Schedule No. : 13

20,000.00 - 20,000.00 15,000.00

675,200.00 675,200.00 - -
378,000.00 378,000.00 442,000.00 438,719.00
3,500.00 3,500.00 3,357.24 3,357.24
10,000.00 10,000.00 - 34,859.77
222,200.00 222,200.00 5,000.00 75,000.00
- - - 20,000.00
46,360.00 46,360.00 26,470.00 25,635.00
- - 31,850.00 31,809.00
53,508.00 53,508.00 57,648.00 51,081.00
270,000.00 270,000.00 - -
102,450.00 62,587.00 - -
62,560.00 62,560.00 - -
201,521.00 201,521.00 - -
300,000.00 -
2,345,299.00 1,985,436.00 586,325.24 695,461.01

Schedule No. : 14

1,516,667.00 1,516,667.00 1,493,994.43 1,318,994.43

1,516,667.00 1,516,667.00 1,493,994.43 1,318,994.43
 Bhakundebensi Oil Store Pvt Ltd
Fulbari -6 Kavre
Details of Depreciation Calculation
As on 31st Ashadh 2076 Schedule No. : 4
SN Particulars Purchase Depreciation Base Value Dep. Rate Depreciation Balance On 2073.03.31
Previous Year Additions Additional Additions Total Base Value
3/3 2/3 1/3

1 Furniture 10,925.75 10,925.75 25% 2,731.44 8,194.31

2 Diesel Pump - 105,790.44 105,790.44 15% 15,868.57 89,921.87
3 Diesel Tank - 184,331.60 184,331.60 15% 27,649.74 156,681.86
4 Electiical Equipments - 51,164.10 51,164.10 15% 7,674.62 43,489.49
5 Diesel Pump Sutter 8,335.00 8,335.00 15% 1,250.25 7,084.75
6 Office Building 666,788.18 666,788.18 5% 33,339.41 633,448.77
7 Top Shed 91,043.89 91,043.89 5% 4,552.19 86,491.70
8 Generator - 121,253.57 121,253.57 15% 18,188.04 103,065.53
9 Land 2,577,604.00 2,577,604.00 0% - 2,577,604.00
10 Petrol Pump Installation 370,124.77 370,124.77 15% 55,518.72 314,606.05
11 Wall cunstruction 872,691.00 872,691.00 5% - 872,691.00
12 Hundai Moter 2074.7.19 3,000,000.00 3,000,000.00 15% 225,000.00 2,775,000.00
Total - 4,187,361.30 872,691.00 - 5,060,052.30 391,772.96 4,668,279.34
 Bhakundebensi Oil Store Pvt Ltd
Fulbari -6 Kavre
Details of Salary [ Administration ]
#NAME?
Annual Salary
SN Name of Staff Designation
1 Ritesh Ghimire MD 14,000.00
2 Sudip Acharya Accountant 10,000.00
3 Prakash Fuel Assistant 10,000.00
Total 34,000.00
 Bhakundebensi Oil Store Pvt Ltd
Fulbari -6 Kavre
Fiscal Year 2073/74

Schedule : 13
Significant Accounting Policies
1 The Company Information:
This company has been established under the Company Act'2063. The registered office of the company
and the principle place of business is located at Bhakundebensi Kavre, .
2 Summary of Significant Accounting Policies
The significant accounting policies applied in the preparation & presentation of the financial statements
of the Company are stated herein below
3 Statement of Compliance:
Financial statements has been prepared in accordance with Nepal Accounting Standards (NSA) except
as otherwise stated; generally accepted accounting principles and presentation requirement of the
company Act, 2063. Financial statement has been prepared on the accrual basis of accounting.
4 Basis of preparation
The financial statements have been prepared under the historical cost convention. The financial
statements are expressed in Nepalese Rupees.
3 Property, Plant and Equipment (Fixed Assets )/Depreciation:
Fixed assets have been shown under historical cost concept less depreciation. Historical cost includes
all the expenditure that is directly attributable to the acquisition of the assets. The depreciation of fixed
assets has been calculated under reducing balance method as per the rates prescribed by Income Tax
Regulation.

4 Going Concern:
The financial statement is prepared on the assumption that the company is a going concern.

Schedule : 14
Notes to Accounts
4 Unbooked Cash Sale Of the year Rs 8310153 .00 has been only adjusted after
the closing of Ficsalyear and Stateed in 2075 shrawan VAT Statement.
5 Previous year figure have been regrouped and reclassified whereever necessary to
to confirm to current year presentation .
6 Calculation error of previous year on sales and purchase of previous Statementhas been been
adjusted accordingly as requested toTax office.
Purchse Detail 075-076
Month Ltr Petrol Ltr Diesel Taxable Tax Total
Actual
Sharwan 28,000.00 120,000.00 12,364,887.64 1,607,435.39 13,972,323.03
Bhadra 33,000.00 124,000.00 13,304,079.01 1,729,530.27 15,033,609.28
Ashwin 40,000.00 135,000.00 15,483,619.52 2,012,870.54 17,496,490.06
Kartik 27,000.00 105,000.00 11,635,968.18 1,512,675.86 13,148,644.04
Manshir 21,000.00 136,937.00 13,719,325.73 1,783,512.34 15,502,838.07
Poush 18,000.00 162,000.00 15,006,090.45 1,950,791.76 16,956,882.21
Magh 24,000.00 149,810.00 14,428,552.40 1,875,711.81 16,304,264.21
Falgun 21,000.00 166,666.00 15,743,215.75 2,046,618.05 17,789,833.80
Chaitra 24,000.00 165,831.00 15,953,535.23 2,073,959.58 18,027,494.81
Total 236,000.00 1,265,244.00 127,639,273.91 16,593,105.61 144,232,379.52
Projection
Baishak 15,782,141.55 2,051,678.40 17,833,819.95
Jest 15,757,141.55 2,048,428.40 17,805,569.95
Ashar 15,807,141.55 2,054,928.40 17,862,069.95
Total 47,346,424.64 6,155,035.20 53,501,459.84
G-Total 174,985,698.55 22,748,140.81 341,966,218.88
Sales Detail 075-076
Month Ltr Petrol Ltr Diesel Taxable Tax (VAT)
Actaul
Sharwan 33,509.01 117,396.00 13,081,763.39 1,700,629.24
Bhadra 30,665.37 120,618.80 13,459,902.84 1,749,787.37
Ashwin 37,464.71 127,679.10 15,361,638.17 1,997,012.96
Kartik 28,222.00 96,563.30 11,621,612.56 1,510,809.63
Manshir 793.26 159,418.30 14,393,200.62 1,871,116.08
Poush 1,367.22 175,654.50 15,317,130.74 1,991,227.00
Magh 15,306.75 150,982.70 14,460,023.85 1,879,803.10
Falgun 32,852.00 128,274.70 14,394,540.37 1,871,290.25
Chaitra 42,914.23 145,908.10 16,865,063.11 2,192,458.20
Total 223,094.55 1,222,495.50 128,954,875.65 16,764,133.83
Projection
Baishak 15,828,319.52 2,057,681.54
Jestha 16,028,319.52 2,083,681.54
Ashar 16,228,319.52 2,109,681.54
Total 48,084,958.55 6,251,044.61
G-Total 177,039,834.20 23,015,178.45
 Total

14,782,392.63
15,209,690.21
17,358,651.13
13,132,422.19
16,264,316.70
17,308,357.74
16,339,826.95
16,265,830.62
19,057,521.31
145,719,009.48

17,886,001.05
18,112,001.05
18,338,001.05
54,336,003.16
200,055,012.65
 Financial Analysis
Sole Banking Relation
Balance Sheet Analysis
A/C HEAD FYE 2074/75 FYE 2075/76 FYE 2076/77 FYE 2077/78
Audited Projected Projected Projected
Cash (at Bank and in Hand) 110,078 90,647 48,612 24,145
Marketable Securities
Account Receivables 5,998,982 9,600,000 9,500,000 9,700,000
Account Receivables - Intra Group -
Stocks 4,935,360 8,100,000 8,421,000 8,547,000
Advances/Deposits 1,333,935 2,437,000 2,162,000 2,287,000
Other Current Assets - - - -
Total Current Assets 12,378,355 20,227,647 20,131,612 20,558,145
Land - - - -
Building
Leasehold Improvements
Plant & Machinery 4,668,279 7,159,212 6,701,051 6,288,706
Furniture, Fixtures & Equipment - - - -
Vehicles - - - -
Net Fixed Assets 4,668,279 7,159,212 6,701,051 6,288,706
Advances (to trade unrelated parties) - - - -
Books and Others - - - -
Trade Investments - - - -
Goodwill - - - -
Deferred Expenses - - - -
Other Long Term Assets - - - -
Due to bank (OD+TR+DL+STL) 13,000,000 13,000,000 12,950,000 12,900,000
Due to bank (Current Portion of L.T.
Loan )
Sundry Creditors 3,634,818 950,000 1,000,000 1,200,000
Bills Payable
Provison for tax 24,420 245,225 292,484 346,631
Advance Received/Deposits - - - -
Other Current Liabilities - - - -
Total Current Liabilities 16,659,238 14,195,225 14,242,484 14,446,631
Working Capital (CA-CL) 8,719,116 19,032,422 18,839,128 19,011,514
Net Assets (WC+ Total Long Term
Assets) (A) 387,396 13,191,634 12,590,179 12,400,221
Net Assets Financed By
Paid up Capital 1,000,000 7,000,000 7,000,000 7,000,000
Preference Capital
Profit & Loss Account
Reserves/Surplus/Retained Earnings (6,966,033) (6,308,366) (5,509,821) (4,549,779)
Equity Finance -5,966,033 691,634 1,490,179 2,450,221
Intangibles (preliminary expenses) - - - -
Intangibles (others) - - - -
Total Intangibles - - - -
Net Worth -5,966,033 691,634 1,490,179 2,450,221
Directors'/Partners'/Proprietor's loans 4,720,544 8,400,000 7,100,000 6,050,000
Owners' Total Fund Employed -1,245,489 9,091,634 8,590,179 8,500,221
Long Term Loan 1,632,885 4,100,000 4,000,000 3,900,000
Other Long Term Liabilities - - - -
Total Capital Employed =Owner's Total
Fund Employed+Long Term Liabilities
(B) 387,396 13,191,634 12,590,179 12,400,221
A=B 0 0 0 0
Profit & Loss Account
A/C HEAD FYE 2074/75 FYE 2075/76 FYE 2076/77 FYE 2077/78
Sales/ Revenue ### ### ### ###
COGS 180,421,972 172,051,910 177,805,400 181,566,700
Selling & Distribution expenses
Gross Trading Profit 1,338,608 4,987,924 5,344,600 5,593,300
Adminstration expenses 586,325 2,345,299 2,146,700 2,253,100
Depreciation 391,773 509,068 458,161 412,345
PBIT 360,509 2,133,557 2,739,739 2,927,855
Other Income 250,000 260,000 270,000 280,000
Interest Expense 1,493,994 1,516,667 1,945,013 1,927,800
PBT (883,485) 876,890 1,064,727 1,280,055
Bonus/Provision for Bonus - - - -
Tax/Provision for Tax - 219,223 266,182 320,014
Net Profit After Tax (883,485) 657,668 798,545 960,041
Withdrawals - dividend / others - - - -
Tax paid of previous year - - - -
Net Profit Transferred to Balance
Sheet (883,485) 657,668 798,545 960,041
Cumulative Net profit transferred to
B/S (Retained Earnings) (6,966,033) (6,308,366) (5,509,821) (4,549,779)

Cash Flow Analysis

NPAT (883,485) 657,668 798,545 960,041
Depreciation 391,773 509,068 458,161 412,345
Cash Profit (491,712) 1,166,735 1,256,706 1,372,386
Change in Current Assets 3,181,509 (5,401,608) (96,000) (601,000)
Change in Current Liabilities 2,057,851 (2,464,014) 97,259 254,147
Cash from Trading
activities/Operation 4,747,649 (6,698,886) 1,257,965 1,025,533
Change in Fixed Assets
(Purchase/Sold out) (480,918) (2,490,932) 458,161 412,345
Change in Other Long Term Assets - - - -
Cash after investing activities 4,266,731 (9,189,819) 1,716,126 1,437,878
Change in Long Term Debt (4,321,229) 3,170,388 (1,758,161) (1,462,345)

Change in other Long Term Liabilities - - - -

Change in Ordinary Capital - 6,000,000 - -
Dividend Payment - - - -
Tax Paid of the previous Year - - - -
Cash after Financing Activities (54,498) (19,431) (42,035) (24,467)
Opening Cash Balance 164,576 110,078 90,647 48,612
Closing Cash Balance 110,078 90,647 48,612 24,145
Cash Balance as per B/S 110,078 90,647 48,612 24,145
Difference 0 0 (0) 0
Ratio Analysis
Ratios FYE 2074/75 FYE 2075/76 FYE 2076/77 FYE 2077/78
Current Ratio 3.38 16.92 15.58 13.29
Quick Ratio 2.03 10.15 9.06 7.77
Days Stocks on hand(DSOH) 10 17 17 17
Days Debtors on hand(DDOH) 12 20 19 19
Days Creditors on hand(DCOH) 7 2 2 2

Net Working Capital Cycle Period 15 35 34 34

Leverage Ratio (Total Liability/Net
Worth) (3.07) 26.45 12.24 7.49
Total Liability : Owner's Total Fund
Employed (14.69) 2.01 2.12 2.16
Long Term Debt : Net Worth (0.27) 5.93 2.68 1.59

Bank Debt : Equity Ratio (Net Worth) (2.45) 24.72 11.37 6.86
Debt Service Coverage Ratio (1.48) (0.27) 7.99 9.60
Interest coverage ratio 0.24 1.41 1.41 1.52
Return on Capital Employed -228.06% 4.99% 6.34% 7.74%
Return on Equity/Net Worth 14.81% 95.09% 53.59% 39.18%
Gross Profit Margin 0.74% 2.82% 2.92% 2.99%
Net Profit Margin -0.49% 0.37% 0.44% 0.51%

Prepared by Reviewed by
Name Name
Designation Designation
Signature Signature