Production Capacity

Price of unit
Sales tax of Gross sale
Rise of no. of units
Rise in price

1,700,000
6000
17%
2%
6%

Stock of end of the year

Work in Process ending percentage to the cost of goods manufactured

Stores and spares consumed
Salaries, wages and benefits
Travelling, conveyance and vehicles maintenance
Legal and professional charges
Power and fuel
Rent, rates and taxes
Insurance
Repairs and maintenance
replacement allowance
Printing and stationery
Postage and telephone
Freight and insurance
Other manufacturing expenses

20%

0.0274
3%
9%
8%
5%
10%
5%
5%
6%
3%
5%
5%
3%
6%

Ending Fininshed goods

Column1
Administrative Expense
Distribution cost
Other Operating Expenses
Other operating Income
Financing Cost
TAX rate

7.89%
Column2
3%
3%
3%
3%
3%
18%

Material available

of Cost of manufactured
ADMIN Expense
DISTRIB Expense
OPERATING exp
OPERATING income
Finan cost

6,000
7,000
8,000
2,000
15,000

YEAR
no. of units
Price of per unit
Total Revenue
Sales tax
Net sale
NET sale divide by 1000

2012
1,700,000
6,000
10,200,000,000
(1,734,000,000)
8,466,000,000
8,466,000

2013
2014
2015
1,734,000
1,768,680
1,804,054
6,360
6,742
7,146
11,028,240,000 11,923,733,088 12,891,940,215
(1,874,800,800) (2,027,034,625) (2,191,629,837)
9,153,439,200
9,896,698,463 10,700,310,378
9,153,439
9,896,698
10,700,310

2016
2017
2018
2019
2020
2021
1,840,135
1,876,937
1,914,476
1,952,766
1,991,821
2,031,657
7,575
8,029
8,511
9,022
9,563
10,137
13,938,765,760 15,070,593,540 16,294,325,735 17,617,424,985 19,047,959,894 20,594,654,237
(2,369,590,179) (2,562,000,902) (2,770,035,375) (2,994,962,247) (3,238,153,182) (3,501,091,220)
11,569,175,581 12,508,592,638 13,524,290,360 14,622,462,738 15,809,806,712 17,093,563,017
11,569,176
12,508,593
13,524,290
14,622,463
15,809,807
17,093,563

2022
2023
2024
2025
2026
2027
2,072,291
2,113,736
2,156,011
2,199,131
2,243,114
2,287,976
10,745
11,390
12,073
12,798
13,565
14,379
22,266,940,161 24,075,015,702 26,029,906,977 28,143,535,424 30,428,790,500 32,899,608,289
(3,785,379,827) (4,092,752,669) (4,425,084,186) (4,784,401,022) (5,172,894,385) (5,592,933,409)
18,481,560,334 19,982,263,033 21,604,822,791 23,359,134,402 25,255,896,115 27,306,674,880
18,481,560
19,982,263
21,604,823
23,359,134
25,255,896
27,306,675

2028
2029
2030
2031
2032
2033
2,333,736
2,380,410
2,428,019
2,476,579
2,526,111
2,576,633
15,242
16,157
17,126
18,154
19,243
20,397
35,571,056,482 38,459,426,268 41,582,331,681 44,958,817,014 48,609,472,956 52,556,562,160
(6,047,079,602) (6,538,102,466) (7,068,996,386) (7,642,998,892) (8,263,610,402) (8,934,615,567)
29,523,976,880 31,921,323,803 34,513,335,296 37,315,818,122 40,345,862,553 43,621,946,592
29,523,977
31,921,324
34,513,335
37,315,818
40,345,863
43,621,947

2034
2,628,165
21,621
56,824,155,007
(9,660,106,351)
47,164,048,656
47,164,049

2035
2,680,729
22,918
61,438,276,393
(10,444,506,987)
50,993,769,407
50,993,769

2036
2,734,343
24,294
66,427,064,437
(11,292,600,954)
55,134,463,482
55,134,463

2037
2,789,030
25,751
71,820,942,069
(12,209,560,152)
59,611,381,917
59,611,382

2038
2,844,811
27,296
77,652,802,565
(13,200,976,436)
64,451,826,129
64,451,826

2039
2,901,707
28,934
83,958,210,133
(14,272,895,723)
69,685,314,410
69,685,314

2040
2,959,741
30,670
90,775,616,796
(15,431,854,855)
75,343,761,941
75,343,762

2041
2042
3,018,936
3,079,315
32,510
34,461
98,146,596,880 106,116,100,546
(16,684,921,470) (18,039,737,093)
81,461,675,410
88,076,363,453
81,461,675
88,076,363

YEAR
Stock at beginning of the year
Purchases
Material Available
Less:
Stock at end of the year
Material Consumed

2012
1,370,000
4,500,000
5,870,000
(1,200,000)
4,670,000

2013

2014

2015

2016

1,200,000
4,500,000
5,700,000

1,140,000
4,500,000
5,640,000

1,128,000
4,500,000
5,628,000

1,125,600
4,500,000
5,625,600

(1,140,000)
4,560,000

(1,128,000)
4,512,000

(1,125,600)
4,502,400

(1,125,120)
4,500,480

2017

2018

2019

2020

2021

2022

2023

2024

1,125,120
4,500,000
5,625,120

1,125,024
4,500,000
5,625,024

1,125,005
4,500,000
5,625,005

1,125,001
4,500,000
5,625,001

1,125,000
4,500,000
5,625,000

1,125,000
4,500,000
5,625,000

1,125,000
4,500,000
5,625,000

1,125,000
4,500,000
5,625,000

(1,125,024)
4,500,096

(1,125,005)
4,500,019

(1,125,001)
4,500,004

(1,125,000)
4,500,001

(1,125,000)
4,500,000

(1,125,000)
4,500,000

(1,125,000)
4,500,000

(1,125,000)
4,500,000

2025

2026

2027

2028

2029

2030

2031

2032

1,125,000
4,500,000
5,625,000

1,125,000
4,500,000
5,625,000

1,125,000
4,500,000
5,625,000

1,125,000
4,500,000
5,625,000

1,125,000
4,500,000
5,625,000

1,125,000
4,500,000
5,625,000

1,125,000
4,500,000
5,625,000

1,125,000
4,500,000
5,625,000

(1,125,000)
4,500,000

(1,125,000)
4,500,000

(1,125,000)
4,500,000

(1,125,000)
4,500,000

(1,125,000)
4,500,000

(1,125,000)
4,500,000

(1,125,000)
4,500,000

(1,125,000)
4,500,000

2033

2034

2035

2036

2037

2038

2039

2040

1,125,000
4,500,000
5,625,000

1,125,000
4,500,000
5,625,000

1,125,000
4,500,000
5,625,000

1,125,000
4,500,000
5,625,000

1,125,000
4,500,000
5,625,000

1,125,000
4,500,000
5,625,000

1,125,000
4,500,000
5,625,000

1,125,000
4,500,000
5,625,000

(1,125,000)
4,500,000

(1,125,000)
4,500,000

(1,125,000)
4,500,000

(1,125,000)
4,500,000

(1,125,000)
4,500,000

(1,125,000)
4,500,000

(1,125,000)
4,500,000

(1,125,000)
4,500,000

2041

2042

1,125,000
4,500,000
5,625,000

1,125,000
4,500,000
5,625,000

(1,125,000)
4,500,000

(1,125,000)
4,500,000

YEAR
Opening stock of work-in-process
Raw materials consumed
Stores and spares consumed
Salaries, wages and benefits
Travelling, conveyance and vehicles maintenance
Legal and professional charges
Power and fuel
Rent, rates and taxes
Insurance
Repairs and maintenance
replacement allowance
Depreciation
Amortisation
Printing and stationery
Postage and telephone
Freight and insurance
Other manufacturing expenses
Total (Calculate it by yourself)
Work-in-process at end of the year
Cost of goods manufactured (Calculate it by yourself)

2012

2013

2014

2015

158,000 180,000
170,538
171,294
4,670,000 4,560,000 4,512,000 4,502,400
200,000 206,000
212,180
218,545
700,000 763,000
831,670
906,520
21,000
22,680
24,494
26,454
2,000
2,100
2,205
2,315
300,000 330,000
363,000
399,300
3,000
3,150
3,308
3,473
16,000
16,800
17,640
18,522
35,000
37,100
39,326
41,686
21,000
21,630
22,279
22,947
141,000 141,000
141,000
141,000
90,000
90,000
90,000
90,000
4,000
4,200
4,410
4,631
2,000
2,100
2,205
2,315
36,000
37,080
38,192
39,338
5,000
5,300
5,618
5,955
6,404,000 6,422,140 6,480,065 6,596,696
(180,000) (170,538) (171,294) (172,860)
6,224,000 6,251,602 6,308,771 6,423,835

95
100
105

2016
172,860
4,500,480
225,102
988,107
28,570
2,431
439,230
3,647
19,448
44,187
23,636
141,000
90,000
4,862
2,431
40,518
6,312
6,732,821
(176,013)
6,556,808

2017
176,013
4,500,096
231,855
1,077,037
30,856
2,553
483,153
3,829
20,421
46,838
24,345
141,000
90,000
5,105
2,553
41,734
6,691
6,884,077
(179,657)
6,704,420

2018
179,657
4,500,019
238,810
1,173,970
33,324
2,680
531,468
4,020
21,442
49,648
25,075
141,000
90,000
5,360
2,680
42,986
7,093
7,049,233
(183,701)
6,865,532

2019
183,701
4,500,004
245,975
1,279,627
35,990
2,814
584,615
4,221
22,514
52,627
25,827
141,000
90,000
5,628
2,814
44,275
7,518
7,229,152
(188,116)
7,041,037

2020
188,116
4,500,001
253,354
1,394,794
38,870
2,955
643,077
4,432
23,639
55,785
26,602
141,000
90,000
5,910
2,955
45,604
7,969
7,425,062
(192,924)
7,232,137

2021
192,924
4,500,000
260,955
1,520,325
41,979
3,103
707,384
4,654
24,821
59,132
27,400
141,000
90,000
6,205
3,103
46,972
8,447
7,638,405
(198,161)
7,440,244

2022
198,161
4,500,000
268,783
1,657,155
45,337
3,258
778,123
4,887
26,062
62,680
28,222
141,000
90,000
6,516
3,258
48,381
8,954
7,870,776
(203,863)
7,666,913

2023
203,863
4,500,000
276,847
1,806,298
48,964
3,421
855,935
5,131
27,365
66,440
29,069
141,000
90,000
6,841
3,421
49,832
9,491
8,123,920
(210,073)
7,913,846

2024
210,073
4,500,000
285,152
1,968,865
52,882
3,592
941,529
5,388
28,734
70,427
29,941
141,000
90,000
7,183
3,592
51,327
10,061
8,399,745
(216,839)
8,182,906

2025
216,839
4,500,000
293,707
2,146,063
57,112
3,771
1,035,681
5,657
30,170
74,652
30,839
141,000
90,000
7,543
3,771
52,867
10,665
8,700,339
(224,212)
8,476,127

2026
224,212
4,500,000
302,518
2,339,209
61,681
3,960
1,139,250
5,940
31,679
79,132
31,764
141,000
90,000
7,920
3,960
54,453
11,305
9,027,981
(232,246)
8,795,735

2027
232,246
4,500,000
311,593
2,549,738
66,616
4,158
1,253,174
6,237
33,263
83,880
32,717
141,000
90,000
8,316
4,158
56,087
11,983
9,385,165
(241,003)
9,144,161

2028

2029

2030

2031

241,003
250,550
260,959
272,311
4,500,000 4,500,000
4,500,000
4,500,000
320,941
330,570
340,487
350,701
2,779,214 3,029,343
3,301,984
3,599,163
71,945
77,700
83,916
90,630
4,366
4,584
4,813
5,054
1,378,492 1,516,341
1,667,975
1,834,773
6,549
6,876
7,220
7,581
34,926
36,672
38,506
40,431
88,912
94,247
99,902
105,896
33,699
34,710
35,751
36,824
141,000
141,000
141,000
141,000
90,000
90,000
90,000
90,000
8,731
9,168
9,626
10,108
4,366
4,584
4,813
5,054
57,769
59,503
61,288
63,126
12,702
13,464
14,272
15,128
9,774,615 10,199,312 10,662,513 11,167,779
(250,550)
(260,959)
(272,311)
(284,692)
9,524,065 9,938,353 10,390,202 10,883,087

2032

2033

2034

2035

2036

2037

2038

2039

284,692
298,197
312,930
329,006
346,549
365,694
386,591
409,402
4,500,000
4,500,000
4,500,000
4,500,000
4,500,000
4,500,000
4,500,000
4,500,000
361,222
372,059
383,221
394,717
406,559
418,756
431,318
444,258
3,923,088
4,276,165
4,661,020
5,080,512
5,537,758
6,036,156
6,579,411
7,171,557
97,880
105,711
114,167
123,301
133,165
143,818
155,323
167,749
5,307
5,572
5,851
6,143
6,450
6,773
7,111
7,467
2,018,250
2,220,075
2,442,082
2,686,291
2,954,920
3,250,412
3,575,453
3,932,998
7,960
8,358
8,776
9,215
9,675
10,159
10,667
11,200
42,453
44,575
46,804
49,144
51,602
54,182
56,891
59,735
112,250
118,985
126,124
133,691
141,713
150,215
159,228
168,782
37,928
39,066
40,238
41,445
42,689
43,969
45,288
46,647
141,000
141,000
141,000
141,000
141,000
141,000
141,000
141,000
90,000
90,000
90,000
90,000
90,000
90,000
90,000
90,000
10,613
11,144
11,701
12,286
12,900
13,545
14,223
14,934
5,307
5,572
5,851
6,143
6,450
6,773
7,111
7,467
65,020
66,971
68,980
71,049
73,181
75,376
77,637
79,966
16,036
16,998
18,018
19,099
20,245
21,459
22,747
24,112
11,719,004 12,320,447 12,976,762 13,693,042 14,474,855 15,328,287 16,260,000 17,277,276
(298,197)
(312,930)
(329,006)
(346,549)
(365,694)
(386,591)
(409,402)
(434,306)
11,420,808 12,007,517 12,647,756 13,346,494 14,109,161 14,941,696 15,850,598 16,842,970

2040

2041

2042

434,306
461,497
491,188
4,500,000
4,500,000
4,500,000
457,586
471,313
485,452
7,816,998
8,520,527
9,287,375
181,169
195,663
211,316
7,840
8,232
8,644
4,326,298
4,758,928
5,234,821
11,760
12,348
12,966
62,722
65,858
69,151
178,909
189,644
201,022
48,046
49,488
50,973
141,000
141,000
141,000
90,000
90,000
90,000
15,681
16,465
17,288
7,840
8,232
8,644
82,365
84,836
87,381
25,558
27,092
28,717
18,388,080 19,601,124 20,925,938
(461,497)
(491,188)
(523,612)
17,926,582 19,109,936 20,402,326

YEAR
Finished Goods at start
Cost of goods manufactured
Finished goods at ending
Cost of Goods Sold

2012

2013

2014

2015

2016

2017

700,000
491,074
493,251
497,762
506,841
517,332
6,224,000 6,251,602 6,308,771 6,423,835 6,556,808 6,704,420
(491,074) (493,251) (497,762) (506,841) (517,332) (528,979)
6,432,926 6,249,425 6,304,260 6,414,757 6,546,317 6,692,774

2018

2019

2020

2021

2022

2023

2024

2025

528,979
541,690
555,538
570,616
587,035
604,919
624,402
645,631
6,865,532 7,041,037 7,232,137 7,440,244 7,666,913 7,913,846 8,182,906 8,476,127
(541,690) (555,538) (570,616) (587,035) (604,919) (624,402) (645,631) (668,766)
6,852,820 7,027,189 7,217,059 7,423,825 7,649,029 7,894,363 8,161,677 8,452,992

2026

2027

2028

2029

2030

2031

2032

2033

668,766
693,983
721,474
751,449
784,136
819,787
858,676
901,102
8,795,735 9,144,161 9,524,065 9,938,353 10,390,202 10,883,087 11,420,808 12,007,517
(693,983) (721,474) (751,449) (784,136)
(819,787)
(858,676)
(901,102)
(947,393)
8,770,518 9,116,671 9,494,091 9,905,665 10,354,551 10,844,199 11,378,381 11,961,225

2034

2035

2036

2037

2038

2039

2040

947,393
997,908
1,053,038
1,113,213
1,178,900
1,250,612
1,328,910
12,647,756 13,346,494 14,109,161 14,941,696 15,850,598 16,842,970 17,926,582
(997,908) (1,053,038) (1,113,213) (1,178,900) (1,250,612) (1,328,910) (1,414,407)
12,597,241 13,291,364 14,048,986 14,876,009 15,778,886 16,764,671 17,841,085

2041

2042

1,414,407
1,507,774
19,109,936 20,402,326
(1,507,774) (1,609,744)
19,016,569 20,300,356

Rupees in
YEAR
Net sale
Cost of Goods sold
Gross Profit

Administrative
Expense
Distribution cost
Other
Operating
Expenses
Other
operating
Income
Profit
from
Operations
Financing Cost
Profit before
taxation
Taxation
Net Profit
Net profit in
Foreign Exchange
rate
Exchange rate

"000"
2012

2013

2014

2015

2016

8,466,000
(6,432,926)
2,033,074

9,153,439
(6,249,425)
2,904,015

9,896,698
(6,304,260)
3,592,438

10,700,310
(6,414,757)
4,285,554

11,569,176
(6,546,317)
5,022,859

(6,000)
(7,000)

(6,180)
(7,210)

(6,365)
(7,426)

(6,556)
(7,649)

(6,753)
(7,879)

(8,000)

(8,240)

(8,487)

(8,742)

(9,004)

2,060

2,122

2,185

2,251

2,000
2,014,074
(15,000)

2,884,445
(15,450)

3,572,281
(15,914)

4,264,792
(16,391)

5,001,474
(16,883)

1,999,074
(359,833)
1,639,240

2,868,995
(516,419)
2,352,576

3,556,368
(640,146)
2,916,221

4,248,401
(764,712)
3,483,689

4,984,592
(897,227)
4,087,365

1,639,240

2,352,576

2,916,221

3,483,689

4,087,365

1
95
100
105

2017

2018

2019

2020

2021

2022

12,508,593
(6,692,774)
5,815,819

13,524,290
(6,852,820)
6,671,470

14,622,463
(7,027,189)
7,595,273

15,809,807
(7,217,059)
8,592,747

17,093,563
(7,423,825)
9,669,738

18,481,560
(7,649,029)
10,832,531

(6,956)
(8,115)

(7,164)
(8,358)

(7,379)
(8,609)

(7,601)
(8,867)

(7,829)
(9,133)

(8,063)
(9,407)

(9,274)

(9,552)

(9,839)

(10,134)

(10,438)

(10,751)

2,319

2,388

2,460

2,534

2,610

2,688

5,793,793
(17,389)

6,648,783
(17,911)

7,571,906
(18,448)

8,568,679
(19,002)

9,644,948
(19,572)

10,806,997
(20,159)

5,776,404
(1,039,753)
4,736,651

6,630,872
(1,193,557)
5,437,315

7,553,458
(1,359,622)
6,193,835

8,549,677
(1,538,942)
7,010,735

9,625,376
(1,732,568)
7,892,808

10,786,838
(1,941,631)
8,845,207

4,736,651

5,437,315

6,193,835

7,010,735

7,892,808

8,845,207

2023

2024

2025

2026

2027

2028

19,982,263
(7,894,363)
12,087,900

21,604,823
(8,161,677)
13,443,146

23,359,134
(8,452,992)
14,906,142

25,255,896
(8,770,518)
16,485,378

27,306,675
(9,116,671)
18,190,004

29,523,977
(9,494,091)
20,029,886

(8,305)
(9,690)

(8,555)
(9,980)

(8,811)
(10,280)

(9,076)
(10,588)

(9,348)
(10,906)

(9,628)
(11,233)

(11,074)

(11,406)

(11,748)

(12,101)

(12,464)

(12,838)

2,768

2,852

2,937

3,025

3,116

3,209

12,061,599
(20,764)

13,416,056
(21,386)

14,878,240
(22,028)

16,456,639
(22,689)

18,160,403
(23,370)

19,999,397
(24,071)

12,040,836
(2,167,350)
9,873,485

13,394,670
(2,411,041)
10,983,629

14,856,212
(2,674,118)
12,182,094

16,433,950
(2,958,111)
13,475,839

18,137,033
(3,264,666)
14,872,367

19,975,326
(3,595,559)
16,379,767

9,873,485

10,983,629

12,182,094

13,475,839

14,872,367

16,379,767

2029

2030

2031

2032

2033

2034

31,921,324
(9,905,665)
22,015,658

34,513,335
(10,354,551)
24,158,784

37,315,818
(10,844,199)
26,471,619

40,345,863
(11,378,381)
28,967,481

43,621,947
(11,961,225)
31,660,721

47,164,049
(12,597,241)
34,566,807

(9,917)
(11,570)

(10,215)
(11,917)

(10,521)
(12,275)

(10,837)
(12,643)

(11,162)
(13,022)

(11,497)
(13,413)

(13,223)

(13,619)

(14,028)

(14,449)

(14,882)

(15,329)

3,306

3,405

3,507

3,612

3,721

3,832

21,984,254
(24,793)

24,126,438
(25,536)

26,438,303
(26,303)

28,933,165
(27,092)

31,625,376
(27,904)

34,530,401
(28,742)

21,959,462
(3,952,703)
18,006,758

24,100,901
(4,338,162)
19,762,739

26,412,000
(4,754,160)
21,657,840

28,906,073
(5,203,093)
23,702,980

31,597,471
(5,687,545)
25,909,926

34,501,660
(6,210,299)
28,291,361

18,006,758

19,762,739

21,657,840

23,702,980

25,909,926

28,291,361

2035

2036

2037

2038

2039

2040

50,993,769
(13,291,364)
37,702,406

55,134,463
(14,048,986)
41,085,477

59,611,382
(14,876,009)
44,735,373

64,451,826
(15,778,886)
48,672,941

69,685,314
(16,764,671)
52,920,643

75,343,762
(17,841,085)
57,502,677

(11,842)
(13,815)

(12,197)
(14,230)

(12,563)
(14,656)

(12,940)
(15,096)

(13,328)
(15,549)

(13,728)
(16,015)

(15,789)

(16,262)

(16,750)

(17,253)

(17,770)

(18,303)

3,947

4,066

4,188

4,313

4,443

4,576

37,664,908
(29,604)

41,046,854
(30,492)

44,695,591
(31,407)

48,631,965
(32,349)

52,878,438
(33,319)

57,459,206
(34,319)

37,635,304
(6,774,355)
30,860,949

41,016,362
(7,382,945)
33,633,417

44,664,184
(8,039,553)
36,624,631

48,599,616
(8,747,931)
39,851,686

52,845,119
(9,512,121)
43,332,998

57,424,887
(10,336,480)
47,088,407

30,860,949

33,633,417

36,624,631

39,851,686

43,332,998

47,088,407

2041

2042

81,461,675
(19,016,569)
62,445,106

88,076,363
(20,300,356)
67,776,007

(14,139)
(16,496)

(14,564)
(16,991)

(18,853)

(19,418)

4,713

4,855

62,400,332
(35,348)

67,729,889
(36,409)

62,364,983
(11,225,697)
51,139,286

67,693,480
(12,184,826)
55,508,654

51,139,286

55,508,654