|
|
|
|
|
|
|
|
For the year Ending xxxx
|
FF
|
|
|
For the year Ending xxxx
|
FF
|
|
1
|
|
|
|
2
|
|
|
Sales
|
1000
|
|
|
Sales
|
1000
|
|
Commission Income
|
900
|
|
|
Other Income
|
2400
|
|
Interest Income
|
800
|
|
|
|
|
|
Earnings on sale of business line
|
700
|
|
|
|
|
|
Closing Stock
|
600
|
|
|
|
|
|
Total income
|
4000
|
|
|
Total Income
|
3400
|
|
|
|
|
|
|
|
|
Opening Stock
|
500
|
|
|
|
|
|
Purchases
|
600
|
|
|
Material Cost (op. stock Purchase- closing stock)
|
500
|
|
Manufacturing Expenses
|
400
|
|
|
Manufacturing Expenses
|
400
|
|
Selling Expenses
|
300
|
|
|
Selling Expenses
|
300
|
|
Administrative Expenses
|
200
|
|
|
Administrative Expenses
|
200
|
|
Depreciation
|
100
|
|
|
Depreciation
|
100
|
|
Extraordinary Expenses/ Losses
|
200
|
|
|
Extraordinary Expenses / Losses
|
200
|
|
Interest Expense
|
300
|
|
|
Interest Expense
|
300
|
|
Total expense
|
2600
|
|
|
Total expense
|
2000
|
|
|
|
|
|
|
|
|
Earnings before tax (EBT)
|
1400
|
|
|
Earnings before tax (EBT)
|
1400
|
|
Tax
|
490
|
|
|
Tax
|
490
|
|
Earnings after tax (EAT)
|
910
|
|
|
Earnings after tax (EAT)
|
910
|
|
|
|
|
|
|
|
|
For the year Ending xxxx
|
FF
|
|
|
For the year Ending xxxx
|
FF
|
|
3
|
|
|
|
4
|
|
|
Sales
|
1000
|
|
|
Sales
|
1000
|
|
Other Operating Income
|
900
|
|
|
Other Operating Income
|
900
|
|
|
|
|
|
|
|
|
Total Income
|
1900
|
|
|
Total Income
|
1900
|
|
|
|
|
|
|
|
|
Cost of Goods Sold (Mat. Cost Mnfg Expenses)
|
900
|
|
|
Cost of Goods Sold (Mat. Cost Mnfg Expenses)
|
900
|
|
Selling and Admin. Expenses (300 200)
|
500
|
|
|
Selling and Admin. Expenses (300 200)
|
500
|
|
Depreciation
|
100
|
|
|
Depreciation
|
100
|
|
Operating Expenses
|
1500
|
|
|
Operating Expenses
|
1500
|
|
Operating profit
|
400
|
|
|
Operating Profit
(A)
|
400
|
|
|
|
|
|
|
|
|
Non-operating Income (800 700)
|
1500
|
|
|
Extraordinary Income
|
700
|
|
Operating and non-operating profit
|
1900
|
|
|
Extraordinary Expenses / Losses
|
200
|
|
|
|
|
|
Non-operating profit (losses) (B)
|
500
|
|
Extraordinary Expenses / Losses
|
200
|
|
|
|
|
|
Earnings Before Interest and Taxes (EBIT)
|
1700
|
|
|
Interest Income
|
800
|
|
|
|
|
|
Interest Expense
|
300
|
|
Interest Expense
|
300
|
|
|
Financial Profit
(C)
|
500
|
|
|
|
|
|
|
|
|
Earnings before tax (EBT)
|
1400
|
|
|
Total Earnings before tax (EBT)
=
A B C
|
1400
|
|
Tax
|
490
|
|
|
Tax
|
490
|
|
Earnings after tax (EAT)
|
910
|
|
|
Earnings after tax (EAT)
|
910
|
