COST OF PRODUCTION AND PROFITABILITY ANALYSIS
| Particulars | 1st Year |
| No. of working days | 300 |
| No.of shifts | 1 |
| Installed Capacity | 27,74,000.00 |
| Capacity Utilization | 60% |
| Production | 20,38,800.00 |
| Sales | 20,38,800.00 |
| Cost of Production | |
| Raw materials | 9,81,000.00 |
| Salaries | 42,000.00 |
| Wages | 3,24,000.00 |
| Power Charges | 33,600.00 |
| Repairs & Maintenance | 7,000.00 |
| Insurance | 3,500.00 |
| Depreciation | 35,000.00 |
| Total | 14,26,100.00 |
| Gross Operating Profit | 6,12,700.00 |
| Administrative & Selling expenses | 70,200.00 |
| Financial expenses | |
| 1. Interest on Term loan | 39,420.00 |
| 2. Interest on WC loan | 20,860.00 |
| Total | 1,30,480.00 |
| Net Operating Profit | 4,82,220.00 |
| Income Tax | 13,000.00 |
| Net Profit | 4,69,220.00 |
| withdrawals | 1,00,000.00 |
| Add Depreciation | 35,000.00 |
| Cash Surlpus | 4,04,220.00 |
