PROFORMA Name of the company: Name and address of the factory: Name of the product: Statement showing the cost of production, cost of sales, sales realization and margin in respect of the product(s) under reference produced during the year/period. A. Quantitative Information. Sr.no | Particular | (Unit of measurement to be specified) Current yr previous yr | 1 | I) Installed capacity II) Capacity enhanced during the year by leasing arrangement etc. | | | 2 | Actual production/ output. - self;
II) third parties, if any; | | | 3 | Production as percentage of installed capacity | | | 4 | Captive consumption, if any | | | 5 | Quantity sold - domestic
- export
| | | 6 | Closing stock (finished goods) | | | 7 | Opening stock (finished goods) | | | | | | |
B. Cost information. Sr.no | particular | Qty unit | Rate/ unit | Amount | Cost per unit Current Yr Prev.Yr | 1 | Material consumed. (item-wise covering at least 80% of items by value) - Purchase.
- indigenous(specify)
- imported(specify)
2. self manufactured(specify) | | | | | | 2 | Process chemicals (specify) | | | | | | 3 | Utilities 1. Purchase. - indigenous(specify)
- imported(specify)
2. self manufactured(specify) | | | | | | 4 | Direct wages and salaries | | | | | | 5 | Consumable stores and spares | | | | | | 6 | Depreciation | | | | | | 7 | Lease rent, if any | | | | | | 8 | Repair and maintenance. - Building
- Plant and machinery
- Others, if any
| | | | | | 9 | Other works overhead | | | | | | 10 | Total works overhead (2 to9) | | | | | | 11 | Royalty, if any | | | | | | 12 | Technical assistance/know-how fee | | | | | | 13 | Research and development | | | | | | 14 | Quality control | | | | | | 15 | Administrative overhead (relating to production activities) - salaries and wages
- others (specify)
- Total (a+b)
| | | | | | 16 | Total(1+10to 15 | | | | | | 17 | Adjustment fir variances (where standard costing system is followed) | | | | | | 18 | Add. Opening stock Less. Closing stock (Work-in-progress) | | | | | | 19 | Less. Credits (from wastage and by- product) / recoveries, if any | | | | | | 20 | Packing cost primary - Material
- Others
- Total
| | | | | | 21 | Cost of production(16 to 20) | | | | | | 22 | Finished goods purchased, if any | | | | | | 23 | Opening stock Closing stock (finished products) | | | | | | 24 | Total (21+22+23) | | | | | | 25 | Quantity and cost transferred for. - captive consumption, if any
II) sales III) Others. If any | | | | | | 26 | Packing cost secondary - material
- others
- total
| | | | | | 27 | Other expenses. - Administrative overheads(others)
- Others(specify)
| | | | | | 28 | Selling and distribution expenses - Salaries and wages
- Fright and transport charges
- Commission to selling agents
- Advertisement expenses
- Royalty on sales, If any
- Warranty expenses after adjusting income from chargeable services
- Others
- Total (a to g)
| | | | | | 29 | Interest and finance charge. - for manufacturing activity
- others
- total
| | | | | | 30 | Total cost of sales (excluding excise duty) of packed quantity sold (24 to 29) | | | | | | 31 | Sales realisation Less. excise duty and other statuary levies | | | | | | 32 | Net sales realisation | | | | | | 33 | Margin (32-30) | | | | | | 34 | Add. export benefits and incentives, if any | | | | | | 35 | Total margin (including export benefits) | | | | | | 36 | Ex-factory price(excluding sales tax etc) | | | | | | 37 | Maximum retail price )excluding sales tax etc. | | | | | | 38 | Maximum retail price, if any, prescribe by the government/statutory/regulatory body etc. | | | | | | | | | | | | |
Notes: (1) Separate Performa shall be prepared for each type/variety/description of products(s) under reference. (2) Separate Performa shall be prepared for the quantity used for captive consumption, quantity sold within the country and the quantity exported. Expenses incurred on export and the incentives earned thereon shall be indicated in the proforma applicable for the quantity produced and exported. (3) Separate proforma shall be prepared for any related party/inter-unit transfer of intermediate/finished product(s) under reference. (4) The administrative overheads shall be included in the cost of production only to the extent they contribute in putting the goods produced to their present location and condition. The balance of administration overheads, if any, shall be included in the cost of goods sold. The proforma may be amended accordingly, if required. (5) The profroma may be suitably modified to cover the special features. If any, of the product under reference on the basis of proforma prescribe for working out cost of sales, margin, etc. of the said product in the relevant Cost Accounting Records Rules. (6) Indicate whether the price of the product under reference are ex-factory price, F.O.R price, door delivery price or any other terms. In case of ex-factory price, whether cost of dispatch (7) packing materials, fright, insurance, and delivery charge are recoverable from the customers separately. Signature | Signature | Signature | Name | Name | Name | Cost Auditor | Company Secretary | Director | Seal | Stamp | Stamp | Date | Date | Date |
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