www.icmai.in:@0.798205:0.974748:0.923794:0.974748:0.923794:0.957721:0.798205:0.957721:0.015775:0.015775:0.015775:0.005780:0.006278:0.009118:0.016807:0.011271:0.006278:0.005780:0.006278:0.010674
May 2017:@0.406839:0.977956:0.492193:0.977956:0.492193:0.962673:0.406839:0.962673:0.015974:0.009606:0.010131:0.004740:0.011452:0.011452:0.011452:0.010547
78:@0.079500:0.980264:0.102295:0.980264:0.102295:0.958570:0.079500:0.958570:0.011940:0.010855
The Management Accountant:@0.122650:0.977954:0.372489:0.977954:0.372489:0.962671:0.122650:0.962671:0.011452:0.011452:0.009009:0.004740:0.015974:0.010131:0.011452:0.009968:0.009787:0.009009:0.015974:0.009009:0.011452:0.006748:0.004740:0.013713:0.009009:0.009009:0.010131:0.011452:0.011452:0.006748:0.010131:0.011452:0.005843
l:@0.382870:0.976735:0.397343:0.976735:0.397343:0.966042:0.382870:0.966042:0.014473
2) :@0.087365:0.130314:0.104233:0.130314:0.104233:0.116584:0.087365:0.116584:0.008255:0.004933:0.003680
COST OF PRODUCTION:@0.119652:0.130985:0.298250:0.130985:0.298250:0.117099:0.119652:0.117099:0.010860:0.012212:0.008825:0.010176:0.003631:0.012212:0.009167:0.003631:0.010518:0.010844:0.012212:0.012212:0.010860:0.010860:0.010176:0.005943:0.012212:0.012049
2.1) Raw Material Cost:@0.087365:0.150958:0.243086:0.150958:0.243086:0.137203:0.087365:0.137203:0.009492:0.004233:0.009492:0.005259:0.003452:0.010030:0.007832:0.012391:0.003452:0.013563:0.008157:0.005259:0.007294:0.006269:0.004233:0.008304:0.004233:0.003452:0.009492:0.008304:0.006269:0.005259
20677.80:@0.509803:0.150958:0.580483:0.150958:0.580483:0.137203:0.509803:0.137203:0.009492:0.009492:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
24070.15:@0.612379:0.150958:0.683060:0.150958:0.683060:0.137203:0.612379:0.137203:0.009492:0.009492:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
3392.35 :@0.714956:0.150958:0.779596:0.150958:0.779596:0.137203:0.714956:0.137203:0.009492:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492:0.003452
16.41 :@0.823053:0.150958:0.868708:0.150958:0.868708:0.137203:0.823053:0.137203:0.009492:0.009492:0.004233:0.009492:0.009492:0.003452
2.2) Manufacturing Overheads:@0.087365:0.170930:0.298071:0.170930:0.298071:0.157176:0.087365:0.157176:0.009492:0.004233:0.009492:0.005259:0.003452:0.013563:0.008304:0.009346:0.009492:0.004396:0.008304:0.007294:0.005259:0.009492:0.006269:0.004233:0.009492:0.008304:0.003452:0.010681:0.007669:0.007294:0.006269:0.009492:0.007294:0.008304:0.008304:0.006269
2921.23:@0.509803:0.170930:0.570990:0.170930:0.570990:0.157176:0.509803:0.157176:0.009492:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
1685.72:@0.612379:0.170930:0.673567:0.170930:0.673567:0.157176:0.612379:0.157176:0.009492:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
(1235.51):@0.714956:0.170930:0.786662:0.170930:0.786662:0.157176:0.714956:0.157176:0.005259:0.009492:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492:0.005259
(42.29):@0.823053:0.170930:0.875774:0.170930:0.875774:0.157176:0.823053:0.157176:0.005259:0.009492:0.009492:0.004233:0.009492:0.009492:0.005259
2.3) Salary & Wages:@0.087365:0.190903:0.224964:0.190903:0.224964:0.177149:0.087365:0.177149:0.009492:0.004233:0.009492:0.005259:0.003452:0.008304:0.008304:0.004233:0.008304:0.006594:0.008304:0.003452:0.010518:0.003452:0.014491:0.008157:0.007994:0.007294:0.006269
1393.13:@0.509803:0.190903:0.570990:0.190903:0.570990:0.177149:0.509803:0.177149:0.009492:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
1643.43:@0.612379:0.190903:0.673567:0.190903:0.673567:0.177149:0.612379:0.177149:0.009492:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
250.30 :@0.714956:0.190903:0.770104:0.190903:0.770104:0.177149:0.714956:0.177149:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492:0.003452
17.97 :@0.823053:0.190903:0.868708:0.190903:0.868708:0.177149:0.823053:0.177149:0.009492:0.009492:0.004233:0.009492:0.009492:0.003452
2.4) Administrative Exp.:@0.087365:0.210875:0.252725:0.210875:0.252725:0.197121:0.087365:0.197121:0.009492:0.004233:0.009492:0.005259:0.003452:0.011528:0.008304:0.013563:0.004233:0.009492:0.004233:0.006269:0.005259:0.006122:0.008157:0.005259:0.003924:0.007669:0.007294:0.003452:0.008304:0.008304:0.007832:0.004233
444.12:@0.509803:0.210875:0.561498:0.210875:0.561498:0.197121:0.509803:0.197121:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
525.19:@0.612379:0.210875:0.664075:0.210875:0.664075:0.197121:0.612379:0.197121:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
81.07 :@0.714956:0.210875:0.760611:0.210875:0.760611:0.197121:0.714956:0.197121:0.009492:0.009492:0.004233:0.009492:0.009492:0.003452
18.26 :@0.823053:0.210875:0.868708:0.210875:0.868708:0.197121:0.823053:0.197121:0.009492:0.009492:0.004233:0.009492:0.009492:0.003452
TOTAL (2):@0.087365:0.230848:0.164021:0.230848:0.164021:0.216962:0.087365:0.216962:0.009769:0.011804:0.008890:0.011365:0.009492:0.003631:0.005764:0.010176:0.005764
25436.28:@0.509803:0.230848:0.585449:0.230848:0.585449:0.216962:0.509803:0.216962:0.010176:0.010176:0.010176:0.010176:0.010176:0.004412:0.010176:0.010176
27924.49:@0.612379:0.230848:0.688026:0.230848:0.688026:0.216962:0.612379:0.216962:0.010176:0.010176:0.010176:0.010176:0.010176:0.004412:0.010176:0.010176
2488.21 :@0.714956:0.230848:0.784057:0.230848:0.784057:0.216962:0.714956:0.216962:0.010176:0.010176:0.010176:0.010176:0.004412:0.010176:0.010176:0.003631
9.78 :@0.823053:0.230848:0.861625:0.230848:0.861625:0.216962:0.823053:0.216962:0.010176:0.004412:0.010176:0.010176:0.003631
GROSS PROFIT :@0.087365:0.250821:0.205898:0.250821:0.205898:0.236934:0.087365:0.236934:0.011707:0.010844:0.012212:0.008825:0.008825:0.003631:0.010518:0.010844:0.012212:0.009167:0.005943:0.010176:0.003631
2063.91:@0.509803:0.250821:0.575273:0.250821:0.575273:0.236934:0.509803:0.236934:0.010176:0.010176:0.010176:0.010176:0.004412:0.010176:0.010176
2217.81:@0.612379:0.250821:0.677850:0.250821:0.677850:0.236934:0.612379:0.236934:0.010176:0.010176:0.010176:0.010176:0.004412:0.010176:0.010176
153.91 :@0.714956:0.250821:0.773881:0.250821:0.773881:0.236934:0.714956:0.236934:0.010176:0.010176:0.010176:0.004412:0.010176:0.010176:0.003631
7.46 :@0.823053:0.250821:0.861625:0.250821:0.861625:0.236934:0.823053:0.236934:0.010176:0.004412:0.010176:0.010176:0.003631
3)  Depreciation:@0.087365:0.270793:0.195673:0.270793:0.195673:0.257039:0.087365:0.257039:0.009492:0.005259:0.003452:0.003452:0.010518:0.007294:0.008304:0.006269:0.007294:0.007294:0.004233:0.008157:0.005259:0.004233:0.008304:0.009492
269.91:@0.509803:0.270793:0.561498:0.270793:0.561498:0.257039:0.509803:0.257039:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
309.51:@0.612379:0.270793:0.664075:0.270793:0.664075:0.257039:0.612379:0.257039:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
39.60 :@0.714956:0.270793:0.760611:0.270793:0.760611:0.257039:0.714956:0.257039:0.009492:0.009492:0.004233:0.009492:0.009492:0.003452
14.67 :@0.823053:0.270793:0.868708:0.270793:0.868708:0.257039:0.823053:0.257039:0.009492:0.009492:0.004233:0.009492:0.009492:0.003452
4) Interest:@0.087365:0.290766:0.157964:0.290766:0.157964:0.277011:0.087365:0.277011:0.009492:0.005259:0.003452:0.005259:0.009492:0.005259:0.007294:0.006269:0.007294:0.006269:0.005259
1760.75:@0.509803:0.290766:0.570990:0.290766:0.570990:0.277011:0.509803:0.277011:0.009492:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
1848.54:@0.612379:0.290766:0.673567:0.290766:0.673567:0.277011:0.612379:0.277011:0.009492:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
87.79 :@0.714956:0.290766:0.760611:0.290766:0.760611:0.277011:0.714956:0.277011:0.009492:0.009492:0.004233:0.009492:0.009492:0.003452
4.99 :@0.823053:0.290766:0.859215:0.290766:0.859215:0.277011:0.823053:0.277011:0.009492:0.004233:0.009492:0.009492:0.003452
5) TOTAL COST OF PRODUCTION (2+3+4):@0.087365:0.310738:0.407893:0.310738:0.407893:0.296852:0.087365:0.296852:0.010176:0.005764:0.003631:0.009769:0.011804:0.008890:0.011365:0.009492:0.003631:0.010860:0.012212:0.008825:0.010176:0.003631:0.012212:0.009167:0.003631:0.010518:0.010844:0.012212:0.012212:0.010860:0.010860:0.010176:0.005943:0.012212:0.012049:0.003631:0.005764:0.010176:0.010860:0.010176:0.010860:0.010176:0.005764
27466.94:@0.509803:0.310738:0.585449:0.310738:0.585449:0.296852:0.509803:0.296852:0.010176:0.010176:0.010176:0.010176:0.010176:0.004412:0.010176:0.010176
30082.54:@0.612379:0.310738:0.688026:0.310738:0.688026:0.296852:0.612379:0.296852:0.010176:0.010176:0.010176:0.010176:0.010176:0.004412:0.010176:0.010176
2615.60 :@0.714956:0.310738:0.784057:0.310738:0.784057:0.296852:0.714956:0.296852:0.010176:0.010176:0.010176:0.010176:0.004412:0.010176:0.010176:0.003631
9.52 :@0.823053:0.310738:0.861625:0.310738:0.861625:0.296852:0.823053:0.296852:0.010176:0.004412:0.010176:0.010176:0.003631
6) NET PROFIT (1-5):@0.087365:0.330711:0.242256:0.330711:0.242256:0.316825:0.087365:0.316825:0.010176:0.005764:0.003631:0.012049:0.009672:0.010176:0.003631:0.010518:0.010844:0.012212:0.009167:0.005943:0.010176:0.003631:0.005764:0.010176:0.005422:0.010176:0.005764
33.24:@0.509803:0.330711:0.554920:0.330711:0.554920:0.316825:0.509803:0.316825:0.010176:0.010176:0.004412:0.010176:0.010176
59.76:@0.612379:0.330711:0.657497:0.330711:0.657497:0.316825:0.612379:0.316825:0.010176:0.010176:0.004412:0.010176:0.010176
Interpretation::@0.076923:0.372160:0.194792:0.372160:0.194792:0.354072:0.076923:0.354072:0.005566:0.010220:0.006705:0.009004:0.006743:0.010353:0.006459:0.009004:0.006705:0.009745:0.006705:0.004806:0.009973:0.010220:0.005661
During the financial year 2015-16 the factory  financial statements indicated in above table, is prepared :@0.092308:0.386724:0.926636:0.386724:0.926636:0.371442:0.092308:0.371442:0.012284:0.011144:0.007562:0.005301:0.011144:0.009824:0.008376:0.006440:0.011144:0.008702:0.008376:0.004613:0.005210:0.011144:0.009824:0.011144:0.008702:0.005301:0.009824:0.005301:0.008376:0.009118:0.008702:0.009824:0.007562:0.008376:0.011144:0.011144:0.011144:0.011144:0.006440:0.011144:0.011144:0.008376:0.006440:0.011144:0.008702:0.008376:0.005482:0.009824:0.008702:0.006440:0.009824:0.007924:0.009226:0.003835:0.017621:0.004613:0.004487:0.010421:0.009100:0.010421:0.007978:0.004577:0.009100:0.004577:0.003112:0.006838:0.005717:0.008937:0.005717:0.007978:0.014943:0.007978:0.010421:0.005717:0.006838:0.003112:0.004577:0.010421:0.009100:0.004577:0.007978:0.008937:0.005717:0.007978:0.009100:0.003112:0.004577:0.010421:0.003112:0.008575:0.009100:0.008629:0.008394:0.007978:0.003112:0.005717:0.008575:0.009100:0.004577:0.007634:0.004577:0.003112:0.004577:0.006838:0.003112:0.009100:0.006838:0.007978:0.009100:0.009100:0.006838:0.007978:0.009226:0.003835
crushed 7.31 lac MT of sugar crane & produced 9.67 :@0.076930:0.402699:0.492701:0.402699:0.492701:0.387416:0.076930:0.387416:0.008213:0.007363:0.010656:0.007074:0.010674:0.008213:0.009335:0.004740:0.010656:0.004812:0.010656:0.010674:0.004740:0.004812:0.009335:0.008213:0.004740:0.015178:0.010656:0.004740:0.009335:0.007128:0.004740:0.007074:0.010656:0.008810:0.009335:0.007092:0.004740:0.008213:0.006911:0.009335:0.010656:0.008231:0.004740:0.011795:0.004740:0.009335:0.007074:0.009335:0.009335:0.010674:0.008213:0.008213:0.009335:0.004740:0.010656:0.004812:0.010656:0.010547:0.003835
lakh quintals of sugar as per the Balance Sheet of :@0.076930:0.418674:0.492683:0.418674:0.492683:0.403391:0.076930:0.403391:0.005084:0.009606:0.009606:0.010927:0.006820:0.009606:0.010927:0.005084:0.010927:0.006223:0.009606:0.005084:0.007345:0.006820:0.009606:0.007399:0.006820:0.007345:0.010927:0.009100:0.009606:0.007345:0.006820:0.009606:0.007345:0.006820:0.009606:0.008485:0.007345:0.006820:0.006223:0.010927:0.008485:0.006820:0.010927:0.009606:0.005084:0.009606:0.010927:0.008485:0.008485:0.006820:0.009606:0.010927:0.008485:0.008485:0.006223:0.006820:0.009606:0.004704:0.003835
March 2016, the factory has holding sugar stock of Rs. :@0.076930:0.434649:0.492973:0.434649:0.492973:0.419366:0.076930:0.419366:0.015070:0.009226:0.006965:0.008105:0.010547:0.003419:0.010547:0.010547:0.010547:0.010547:0.004704:0.003419:0.005843:0.010547:0.008105:0.003419:0.004885:0.009226:0.008105:0.005843:0.009226:0.007327:0.009226:0.003419:0.010547:0.009226:0.006965:0.003419:0.010547:0.009226:0.004704:0.009226:0.004704:0.010547:0.009226:0.003419:0.006965:0.010547:0.008702:0.009226:0.006965:0.003419:0.006965:0.005843:0.009226:0.008105:0.009226:0.003419:0.009226:0.007019:0.003419:0.011687:0.006965:0.004704:0.003835
321.74Cr., this was mainly because of lower market :@0.076930:0.450624:0.493208:0.450624:0.493208:0.435341:0.076930:0.435341:0.010764:0.010764:0.010746:0.004921:0.010764:0.010764:0.010764:0.005572:0.004921:0.004903:0.005445:0.006061:0.010764:0.004921:0.007182:0.005445:0.013460:0.009425:0.007182:0.005445:0.015287:0.009444:0.004921:0.010764:0.004396:0.009425:0.005445:0.009425:0.008322:0.008322:0.009444:0.010764:0.007182:0.008322:0.005445:0.009444:0.007236:0.005445:0.004921:0.009100:0.013279:0.008322:0.007164:0.005445:0.015269:0.009444:0.007182:0.008901:0.008322:0.005843:0.003835
price during financial year 2015-16. The sugar prices :@0.076930:0.466598:0.492846:0.466598:0.492846:0.451316:0.076930:0.451316:0.009299:0.007037:0.004776:0.008177:0.008177:0.004668:0.009299:0.010620:0.007037:0.004776:0.010620:0.009299:0.004686:0.004613:0.004686:0.010620:0.009299:0.010620:0.008177:0.004776:0.009299:0.004776:0.004668:0.008593:0.008177:0.009299:0.007037:0.004668:0.010620:0.010620:0.010620:0.010620:0.005916:0.010620:0.010620:0.004776:0.003944:0.010620:0.010620:0.008177:0.004668:0.007037:0.010620:0.008774:0.009299:0.007037:0.004668:0.009299:0.007037:0.004776:0.008177:0.008177:0.006965:0.003835
have gone far below the FRP, therefore sugar factory :@0.076930:0.482573:0.492720:0.482573:0.492720:0.467291:0.076930:0.467291:0.010746:0.008720:0.008720:0.008304:0.005391:0.008720:0.009425:0.010746:0.008304:0.005391:0.005084:0.009425:0.007164:0.005391:0.009425:0.008304:0.004903:0.009082:0.013966:0.005391:0.006042:0.010746:0.008304:0.005391:0.009425:0.011886:0.007689:0.004903:0.005391:0.006042:0.010746:0.008304:0.007164:0.008304:0.004903:0.009425:0.007164:0.008304:0.005391:0.007164:0.010746:0.008901:0.009425:0.007164:0.005391:0.005084:0.009425:0.008304:0.006042:0.009425:0.007526:0.009226:0.003835
was compelled to carry over stock in an anticipation of :@0.076930:0.498548:0.492919:0.498548:0.492919:0.483266:0.076930:0.483266:0.013243:0.009226:0.006965:0.004143:0.008105:0.009226:0.015070:0.009226:0.008105:0.004704:0.004704:0.008105:0.009226:0.004143:0.005843:0.009226:0.004143:0.008105:0.009226:0.007598:0.007327:0.009226:0.004143:0.008756:0.008521:0.008105:0.006965:0.004143:0.006965:0.005843:0.009226:0.008105:0.009226:0.004143:0.004704:0.010547:0.004143:0.009226:0.010547:0.004143:0.009226:0.010547:0.005843:0.004704:0.008105:0.004704:0.009226:0.009064:0.005843:0.004704:0.009226:0.010547:0.004143:0.009226:0.004704:0.003835
better price in future. :@0.076930:0.514523:0.239787:0.514523:0.239787:0.499240:0.076930:0.499240:0.009226:0.008105:0.005843:0.005843:0.008105:0.006965:0.003835:0.009226:0.006965:0.004704:0.008105:0.008105:0.003835:0.004704:0.010547:0.003835:0.004704:0.010547:0.005843:0.010547:0.006965:0.007761:0.004704:0.003835
The above table gives idea about deviation in absolute :@0.092308:0.530498:0.492919:0.530498:0.492919:0.515215:0.092308:0.515215:0.010547:0.010547:0.008105:0.003311:0.008702:0.009226:0.008756:0.008521:0.008105:0.003311:0.005843:0.008702:0.009226:0.004704:0.008105:0.003311:0.009226:0.004360:0.008521:0.008105:0.006965:0.003311:0.004704:0.009226:0.008105:0.009226:0.003311:0.008702:0.009226:0.009226:0.010547:0.005843:0.003311:0.009226:0.008105:0.009226:0.004704:0.009064:0.005843:0.004704:0.009226:0.010547:0.003311:0.004704:0.010547:0.003311:0.008702:0.009226:0.006965:0.009226:0.004704:0.010547:0.005843:0.008105:0.003835
figures in rupees as compared to year 2014-15. The :@0.510847:0.370749:0.926980:0.370749:0.926980:0.355467:0.510847:0.355467:0.004613:0.004848:0.009462:0.010782:0.007200:0.008340:0.007200:0.005608:0.004939:0.010782:0.005608:0.007490:0.010782:0.009462:0.008340:0.008340:0.007200:0.005608:0.009462:0.007200:0.005608:0.008340:0.009462:0.015305:0.009462:0.009462:0.007200:0.008340:0.009462:0.005608:0.006079:0.009462:0.005608:0.008756:0.008340:0.009462:0.007200:0.005608:0.010782:0.010782:0.010782:0.010782:0.006079:0.010782:0.010782:0.004939:0.004885:0.010782:0.010782:0.008105:0.003835
for successive periods 2014-15 & 2015-16, where it :@0.510847:0.402699:0.926763:0.402699:0.926763:0.387416:0.510847:0.387416:0.004921:0.009444:0.007182:0.005536:0.007182:0.010764:0.008322:0.008322:0.008322:0.007182:0.007182:0.004577:0.008738:0.008322:0.005536:0.009444:0.008322:0.007182:0.004921:0.009444:0.009444:0.007182:0.005536:0.010764:0.010764:0.010764:0.010764:0.006061:0.010764:0.010764:0.005536:0.011904:0.005536:0.010764:0.010764:0.010764:0.010764:0.006061:0.010764:0.010764:0.004921:0.005536:0.013460:0.010764:0.008322:0.007182:0.008322:0.005536:0.004921:0.005843:0.003835
shows the changes in percentages over a period of time.:@0.510847:0.418674:0.923000:0.418674:0.923000:0.403391:0.510847:0.403391:0.006965:0.010547:0.008883:0.013767:0.006965:0.003293:0.005843:0.010547:0.008105:0.003293:0.008105:0.010547:0.009226:0.010547:0.008883:0.008105:0.006965:0.003293:0.004704:0.010547:0.003293:0.009226:0.008105:0.006965:0.008105:0.008105:0.010547:0.005843:0.009064:0.008883:0.008105:0.006965:0.003293:0.008756:0.008521:0.008105:0.006965:0.003293:0.009226:0.003293:0.009226:0.008105:0.006965:0.004704:0.009226:0.009226:0.003293:0.009226:0.007019:0.003293:0.005843:0.004704:0.015070:0.007761:0.004704
B)  Common  Size  Statements::@0.510847:0.434649:0.772608:0.434649:0.772608:0.419220:0.510847:0.419220:0.012700:0.006857:0.004034:0.003510:0.012519:0.010819:0.016662:0.016662:0.010819:0.012139:0.004034:0.003510:0.010258:0.006115:0.008738:0.009878:0.004034:0.003510:0.010258:0.007417:0.010439:0.007417:0.009878:0.016662:0.009878:0.012139:0.007417:0.008557:0.004903
 The common size :@0.773060:0.434649:0.926709:0.434649:0.926709:0.419366:0.773060:0.419366:0.006459:0.010981:0.010981:0.008539:0.007182:0.008539:0.009661:0.015504:0.015504:0.009661:0.010981:0.007182:0.007399:0.005138:0.007996:0.008105:0.003835
statements analysis compares each item with a base :@0.541620:0.450624:0.926636:0.450624:0.926636:0.435341:0.541620:0.435341:0.006857:0.005735:0.008955:0.005735:0.007996:0.014961:0.007996:0.010439:0.005735:0.006857:0.003166:0.009118:0.010439:0.009118:0.004071:0.009118:0.006857:0.004595:0.006857:0.003166:0.007996:0.009118:0.014961:0.009118:0.009118:0.006857:0.007996:0.006857:0.003166:0.007996:0.009118:0.007996:0.010439:0.003166:0.004595:0.005735:0.007996:0.014961:0.003148:0.013659:0.004595:0.005735:0.010439:0.003166:0.009118:0.003166:0.009118:0.009118:0.006857:0.008105:0.003835
item of two different factories to realize where we :@0.541620:0.466598:0.926944:0.466598:0.926944:0.451316:0.541620:0.451316:0.004830:0.005970:0.008213:0.015197:0.004740:0.009335:0.007146:0.004740:0.005952:0.013188:0.009353:0.004740:0.009335:0.004830:0.005518:0.004993:0.008231:0.007092:0.008231:0.010656:0.005970:0.004740:0.004993:0.009353:0.008231:0.005970:0.009335:0.007092:0.004830:0.008231:0.007074:0.004740:0.005970:0.009353:0.004740:0.007092:0.008231:0.009335:0.004830:0.004830:0.007689:0.008213:0.004740:0.013369:0.010656:0.008231:0.007092:0.008231:0.004740:0.013188:0.008105:0.003835
actually stand as compared to other sugar factories :@0.541620:0.482573:0.926926:0.482573:0.926926:0.467291:0.541620:0.467291:0.009226:0.008105:0.005843:0.010547:0.009226:0.004704:0.004179:0.009226:0.003582:0.006965:0.005843:0.009226:0.010547:0.009226:0.003582:0.009226:0.006965:0.003582:0.008105:0.009226:0.015070:0.009226:0.009226:0.006965:0.008105:0.009226:0.003582:0.005843:0.009226:0.003582:0.009226:0.005843:0.010547:0.008105:0.006965:0.003582:0.006965:0.010547:0.008702:0.009226:0.006965:0.003582:0.004885:0.009226:0.008105:0.005843:0.009226:0.006965:0.004704:0.008105:0.006965:0.003835
and what the exact reasons of deviation are. This :@0.541620:0.498548:0.926962:0.498548:0.926962:0.483266:0.541620:0.483266:0.009353:0.010674:0.009353:0.004812:0.013369:0.010674:0.009190:0.005970:0.004812:0.005970:0.010674:0.008231:0.004812:0.007888:0.009353:0.009353:0.008231:0.005970:0.004812:0.007092:0.008231:0.009353:0.007092:0.009353:0.010674:0.007092:0.004812:0.009353:0.007146:0.004812:0.009353:0.008231:0.009353:0.004830:0.009190:0.005970:0.004830:0.009353:0.010674:0.004812:0.009353:0.007092:0.007888:0.004830:0.004089:0.010674:0.010674:0.004830:0.006965:0.003835
analysis is also known as ‘Vertical analysis or Inter :@0.541620:0.514523:0.926908:0.514523:0.926908:0.499240:0.541620:0.499240:0.009226:0.010547:0.009226:0.004179:0.009226:0.006965:0.004704:0.006965:0.003998:0.004704:0.006965:0.003998:0.009226:0.004704:0.006965:0.009226:0.003998:0.009226:0.010547:0.008883:0.013767:0.010547:0.003998:0.009226:0.006965:0.003998:0.004704:0.010059:0.008105:0.007490:0.005843:0.004704:0.008105:0.009226:0.004704:0.003998:0.009226:0.010547:0.009226:0.004179:0.009226:0.006965:0.004704:0.006965:0.003998:0.009226:0.006965:0.003998:0.005843:0.010547:0.005843:0.008105:0.006965:0.003835
sugar factory analysis’.:@0.541620:0.530498:0.715983:0.530498:0.715983:0.515215:0.541620:0.515215:0.006965:0.010547:0.008702:0.009226:0.006965:0.003835:0.004885:0.009226:0.008105:0.005843:0.009226:0.007327:0.009226:0.003835:0.009226:0.010547:0.009226:0.004179:0.009226:0.006965:0.004704:0.006965:0.004704:0.004704
“The difference between running and ruining the business is high cost”:@0.205450:0.562448:0.809948:0.562448:0.809948:0.547018:0.205450:0.547018:0.008485:0.011307:0.011687:0.009425:0.004034:0.010746:0.005663:0.006766:0.006006:0.009425:0.008123:0.009425:0.011687:0.009226:0.009425:0.004034:0.010547:0.009425:0.006965:0.014527:0.009425:0.009425:0.011687:0.004034:0.008593:0.011488:0.011687:0.011687:0.005663:0.011687:0.009805:0.004034:0.009986:0.011687:0.010746:0.004034:0.008593:0.011488:0.005663:0.011687:0.005663:0.011687:0.009805:0.004034:0.006965:0.011687:0.009425:0.004034:0.010728:0.011488:0.008105:0.005663:0.011687:0.009425:0.008105:0.008105:0.004034:0.005663:0.008105:0.004034:0.011687:0.005663:0.009805:0.011687:0.004034:0.009226:0.010366:0.008105:0.006965:0.008485
Name of  The Company Financial Year:@0.084801:0.589411:0.382274:0.589411:0.382274:0.575525:0.084801:0.575525:0.012049:0.008988:0.014589:0.008483:0.003631:0.009330:0.005406:0.002703:0.003631:0.010176:0.010518:0.008483:0.003631:0.010860:0.009330:0.014589:0.009492:0.008988:0.009981:0.008304:0.015680:0.009167:0.005096:0.010518:0.008988:0.010518:0.008304:0.005096:0.008988:0.005096:0.002817:0.009118:0.008483:0.008988:0.007457
Variable Cost:@0.397741:0.582222:0.497925:0.582222:0.497925:0.568336:0.397741:0.568336:0.009444:0.008988:0.007457:0.005096:0.008743:0.009492:0.005096:0.008483:0.003631:0.010860:0.009330:0.007294:0.006269
Rs. PMT:@0.397741:0.596599:0.460232:0.596599:0.460232:0.582713:0.397741:0.582713:0.011528:0.007294:0.004412:0.003631:0.010518:0.014931:0.010176
Fixed Cost Rs. :@0.547992:0.582222:0.656675:0.582222:0.656675:0.568336:0.547992:0.568336:0.009167:0.005096:0.008385:0.008483:0.009672:0.003631:0.010860:0.009330:0.007294:0.006269:0.003631:0.011528:0.007294:0.004412:0.003631
Lakh:@0.547992:0.596599:0.587509:0.596599:0.587509:0.582713:0.547992:0.582713:0.009492:0.008988:0.010518:0.010518
Income  Contribution :@0.706970:0.582222:0.917611:0.582222:0.917611:0.568336:0.706970:0.568336:0.010942:0.015517:0.013302:0.014328:0.019587:0.008483:0.003631:0.010811:0.011739:0.010209:0.011397:0.007148:0.008336:0.005976:0.010534:0.011218:0.007148:0.005976:0.010209:0.010518:0.003631
Rs. PMT:@0.706970:0.596599:0.769461:0.596599:0.769461:0.582713:0.706970:0.582713:0.011528:0.007294:0.004412:0.003631:0.010518:0.014931:0.010176
PMT:@0.803572:0.596599:0.839197:0.596599:0.839197:0.582713:0.803572:0.582713:0.010518:0.014931:0.010176
1:@0.166895:0.619495:0.177071:0.619495:0.177071:0.605609:0.166895:0.605609:0.010176
2:@0.323365:0.619495:0.333541:0.619495:0.333541:0.605609:0.323365:0.605609:0.010176
3:@0.460541:0.619495:0.470718:0.619495:0.470718:0.605609:0.460541:0.605609:0.010176
4:@0.615156:0.619495:0.625332:0.619495:0.625332:0.605609:0.615156:0.605609:0.010176
5:@0.742953:0.619495:0.753130:0.619495:0.753130:0.605609:0.742953:0.605609:0.010176
6 =(5-3):@0.827816:0.619495:0.889785:0.619495:0.889785:0.605609:0.827816:0.605609:0.010176:0.003631:0.010860:0.005764:0.010176:0.005422:0.010176:0.005764
X  Sugar Mill:@0.084801:0.639133:0.172137:0.639133:0.172137:0.625378:0.084801:0.625378:0.010518:0.003452:0.003452:0.008304:0.009492:0.007832:0.008304:0.006269:0.003452:0.013563:0.004233:0.004233:0.004233
2015-2016:@0.273640:0.639133:0.354838:0.639133:0.354838:0.625378:0.273640:0.625378:0.009492:0.009492:0.009492:0.009492:0.005259:0.009492:0.009492:0.009492:0.009492
3786.54:@0.397741:0.639133:0.458929:0.639133:0.458929:0.625378:0.397741:0.625378:0.009492:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
2397.90:@0.547992:0.639133:0.609180:0.639133:0.609180:0.625378:0.547992:0.625378:0.009492:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
4122.69:@0.706970:0.639133:0.768158:0.639133:0.768158:0.625378:0.706970:0.625378:0.009492:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
336.14:@0.803572:0.639133:0.855267:0.639133:0.855267:0.625378:0.803572:0.625378:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
Y  Sugar Mill:@0.084784:0.658770:0.172121:0.658770:0.172121:0.645015:0.084784:0.645015:0.010518:0.003452:0.003452:0.008304:0.009492:0.007832:0.008304:0.006269:0.003452:0.013563:0.004233:0.004233:0.004233
2015-2016:@0.273623:0.658770:0.354822:0.658770:0.354822:0.645015:0.273623:0.645015:0.009492:0.009492:0.009492:0.009492:0.005259:0.009492:0.009492:0.009492:0.009492
3546.00:@0.397725:0.658770:0.458913:0.658770:0.458913:0.645015:0.397725:0.645015:0.009492:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
2425.10:@0.547976:0.658770:0.609164:0.658770:0.609164:0.645015:0.547976:0.645015:0.009492:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
4242.91:@0.706954:0.658770:0.768142:0.658770:0.768142:0.645015:0.706954:0.645015:0.009492:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
696.91:@0.803555:0.658770:0.855251:0.658770:0.855251:0.645015:0.803555:0.645015:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
C) Trend Analysis:@0.076923:0.690246:0.224077:0.690246:0.224077:0.674817:0.076923:0.674817:0.012067:0.006404:0.003474:0.011144:0.008123:0.009425:0.011687:0.010746:0.003474:0.012628:0.011687:0.009986:0.005210:0.009226:0.008105:0.005663:0.008105
: Trend analysis studies the financial history, operational results & financial position of a sugar :@0.224077:0.690246:0.926828:0.690246:0.926828:0.674964:0.224077:0.674964:0.004704:0.002569:0.010547:0.006965:0.008105:0.010547:0.009226:0.003293:0.009226:0.010547:0.009226:0.004179:0.009226:0.006965:0.004704:0.006965:0.003293:0.006965:0.005843:0.010547:0.009226:0.004704:0.008105:0.006965:0.003293:0.005843:0.010547:0.008105:0.003293:0.004613:0.004613:0.010547:0.009226:0.010547:0.008105:0.004704:0.009226:0.004704:0.003293:0.010547:0.004704:0.006965:0.005843:0.009226:0.007327:0.006893:0.004704:0.003293:0.009226:0.009226:0.008105:0.006802:0.009064:0.005843:0.004704:0.009226:0.010547:0.009226:0.004704:0.003293:0.006965:0.008105:0.006965:0.010547:0.004704:0.005843:0.006965:0.003293:0.011687:0.003293:0.004613:0.004613:0.010547:0.009226:0.010547:0.008105:0.004704:0.009226:0.004704:0.003293:0.009226:0.009226:0.006965:0.004704:0.005843:0.004704:0.009226:0.010547:0.003293:0.009226:0.007019:0.003293:0.009226:0.003293:0.006965:0.010547:0.008702:0.009226:0.006965:0.003835
factory over a series of years using the historical data to observe the percentage changes in selected data.:@0.107696:0.706221:0.892346:0.706221:0.892346:0.690939:0.107696:0.690939:0.004885:0.009226:0.008105:0.005843:0.009226:0.007327:0.009226:0.003835:0.008756:0.008521:0.008105:0.006965:0.003835:0.009226:0.003835:0.006965:0.008105:0.006965:0.004704:0.008105:0.006965:0.003835:0.009226:0.007019:0.003835:0.008521:0.008105:0.009226:0.007327:0.006965:0.003835:0.010547:0.006965:0.004704:0.010547:0.009226:0.003835:0.005843:0.010547:0.008105:0.003835:0.010547:0.004704:0.006965:0.005843:0.009226:0.006965:0.004704:0.008105:0.009226:0.004704:0.003835:0.009226:0.009064:0.005843:0.009226:0.003835:0.005843:0.009226:0.003835:0.009226:0.009226:0.006965:0.008105:0.007490:0.008521:0.008105:0.003835:0.005843:0.010547:0.008105:0.003835:0.009226:0.008105:0.006965:0.008105:0.008105:0.010547:0.005843:0.009064:0.008883:0.008105:0.003835:0.008105:0.010547:0.009226:0.010547:0.008883:0.008105:0.006965:0.003835:0.004704:0.010547:0.003835:0.006965:0.008105:0.004704:0.008105:0.008105:0.005843:0.008105:0.009226:0.003835:0.009226:0.009064:0.005843:0.009226:0.004704
“Costing is strange racing where falling considered wining”:@0.255591:0.738171:0.759810:0.738171:0.759810:0.722742:0.255591:0.722742:0.008485:0.012067:0.010366:0.008105:0.006965:0.005663:0.011687:0.009805:0.004034:0.005663:0.008105:0.004034:0.008105:0.006965:0.008467:0.009986:0.011687:0.009805:0.009425:0.004034:0.008467:0.009986:0.009226:0.005663:0.011687:0.009805:0.004034:0.014907:0.011687:0.009425:0.008123:0.009425:0.004034:0.006187:0.009986:0.005663:0.005663:0.005663:0.011687:0.009805:0.004034:0.009226:0.010366:0.011687:0.008105:0.005663:0.010746:0.009425:0.008123:0.009425:0.010746:0.004034:0.015070:0.005663:0.011687:0.005663:0.011687:0.009805:0.008485
Trend Analysis:@0.084801:0.761335:0.197993:0.761335:0.197993:0.747449:0.084801:0.747449:0.010030:0.007311:0.008483:0.010518:0.009672:0.003631:0.011365:0.010518:0.008988:0.004689:0.008304:0.007294:0.005096:0.007294
SUMMARISED COMPARATIVE PROFIT AND LOSS ACCOUNT FOR THE YEAR  2013-14 &  2015-16 :@0.084801:0.784363:0.825438:0.784363:0.825438:0.770477:0.084801:0.770477:0.008825:0.010860:0.014931:0.014931:0.011365:0.011528:0.005943:0.008825:0.009672:0.012212:0.003631:0.010860:0.012212:0.014931:0.008857:0.011365:0.011528:0.009899:0.010176:0.005943:0.010681:0.009672:0.003631:0.010518:0.010844:0.012212:0.009167:0.005943:0.010176:0.003631:0.011365:0.012049:0.012212:0.003631:0.009346:0.012212:0.008825:0.008825:0.003631:0.010974:0.010860:0.010860:0.012212:0.010860:0.012049:0.010176:0.003631:0.009167:0.012212:0.011528:0.003631:0.010176:0.012553:0.009672:0.002817:0.010681:0.009672:0.011365:0.011528:0.003631:0.003631:0.010176:0.010176:0.010176:0.010176:0.005422:0.010176:0.010176:0.003631:0.012212:0.003631:0.003631:0.010176:0.010176:0.010176:0.010176:0.005422:0.010176:0.010176:0.003631
Rs. Lakhs :@0.571390:0.804335:0.648697:0.804335:0.648697:0.790449:0.571390:0.790449:0.011528:0.007294:0.004412:0.003631:0.009492:0.008988:0.010518:0.010518:0.007294:-0.360292
TREND%:@0.752886:0.804335:0.821759:0.804335:0.821759:0.790449:0.752886:0.790449:0.010176:0.011528:0.009672:0.012049:0.012212:0.013237
1) :@0.084801:0.824631:0.101669:0.824631:0.101669:0.810901:0.084801:0.810901:0.008255:0.004933:0.158991
INCOME:@0.117365:0.825302:0.183030:0.825302:0.183030:0.811416:0.117365:0.811416:0.005943:0.012049:0.010860:0.012212:0.014931:0.009672
   2013-14  :@0.367229:0.825302:0.451814:0.825302:0.451814:0.811416:0.367229:0.811416:0.003631:0.003631:0.003631:0.010176:0.010176:0.010176:0.010176:0.005422:0.010176:0.010176:0.003582:-0.191903
2014-15 :@0.469806:0.825302:0.539916:0.825302:0.539916:0.811416:0.469806:0.811416:0.010176:0.010176:0.010176:0.010176:0.005422:0.010176:0.010176:0.003631
2015-16 :@0.568508:0.825302:0.638618:0.825302:0.638618:0.811416:0.568508:0.811416:0.010176:0.010176:0.010176:0.010176:0.005422:0.010176:0.010176:0.003631
   2013- 2014-15 :@0.659541:0.825302:0.818795:0.825302:0.818795:0.811416:0.659541:0.811416:0.009509:0.009509:0.009509:0.010176:0.010176:0.010176:0.010176:0.005422:0.014491:0.010176:0.010176:0.010176:0.010176:0.005422:0.010176:0.010176:0.003631
14  :@0.659541:0.839081:0.687155:0.839081:0.687155:0.825195:0.659541:0.825195:0.010176:0.010176:0.003631:0.003631
2015-16 :@0.835517:0.825302:0.905627:0.825302:0.905627:0.811416:0.835517:0.811416:0.010176:0.010176:0.010176:0.010176:0.005422:0.010176:0.010176:0.003631
1.1) Sugar Realization                  :@0.084801:0.858718:0.298177:0.858718:0.298177:0.844963:0.084801:0.844963:0.009492:0.004233:0.009492:0.005259:0.003452:0.008304:0.009492:0.007832:0.008304:0.006269:0.003452:0.009883:0.007294:0.008304:0.004233:0.004233:0.006269:0.008157:0.005259:0.004233:0.008304:0.009492:0.003452:0.003452:0.003452:0.003452:0.003452:0.003452:0.003452:0.003452:0.003452:0.003452:0.003452:0.003452:0.003452:0.003452:0.003452:0.003452:0.003452:0.003452
21264.26:@0.384651:0.858718:0.455331:0.858718:0.455331:0.844963:0.384651:0.844963:0.009492:0.009492:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
26109.58:@0.483353:0.858718:0.554033:0.858718:0.554033:0.844963:0.483353:0.844963:0.009492:0.009492:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
27801.88:@0.574385:0.858718:0.645066:0.858718:0.645066:0.844963:0.574385:0.844963:0.009492:0.009492:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
100.00:@0.682515:0.858718:0.734210:0.858718:0.734210:0.844963:0.682515:0.844963:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
122.79:@0.769347:0.858718:0.821042:0.858718:0.821042:0.844963:0.769347:0.844963:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
130.74:@0.863424:0.858718:0.915120:0.858718:0.915120:0.844963:0.863424:0.844963:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
1.2) Bagasse:@0.084801:0.878690:0.170346:0.878690:0.170346:0.864936:0.084801:0.864936:0.009492:0.004233:0.009492:0.005259:0.003452:0.009492:0.008157:0.007832:0.008304:0.006269:0.006269:0.007294
491.04:@0.403636:0.878690:0.455331:0.878690:0.455331:0.864936:0.403636:0.864936:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
279.15:@0.502337:0.878690:0.554033:0.878690:0.554033:0.864936:0.502337:0.864936:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
542.6:@0.602863:0.878690:0.645066:0.878690:0.645066:0.864936:0.602863:0.864936:0.009492:0.009492:0.009492:0.004233:0.009492
100.00:@0.682515:0.878690:0.734210:0.878690:0.734210:0.864936:0.682515:0.864936:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
56.85:@0.778839:0.878690:0.821042:0.878690:0.821042:0.864936:0.778839:0.864936:0.009492:0.009492:0.004233:0.009492:0.009492
110.5:@0.872917:0.878690:0.915120:0.878690:0.915120:0.864936:0.872917:0.864936:0.009492:0.009492:0.009492:0.004233:0.009492
1.3) Molasses:@0.084801:0.898663:0.177234:0.898663:0.177234:0.884909:0.084801:0.884909:0.009492:0.004233:0.009492:0.005259:0.003452:0.013563:0.008304:0.004233:0.008304:0.006269:0.006269:0.007294:0.006269
1006.51:@0.394143:0.898663:0.455331:0.898663:0.455331:0.884909:0.394143:0.884909:0.009492:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
948.16:@0.502337:0.898663:0.554033:0.898663:0.554033:0.884909:0.502337:0.884909:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
1312.77:@0.583878:0.898663:0.645066:0.898663:0.645066:0.884909:0.583878:0.884909:0.009492:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
100.00:@0.682515:0.898663:0.734210:0.898663:0.734210:0.884909:0.682515:0.884909:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
94.2:@0.788332:0.898663:0.821042:0.898663:0.821042:0.884909:0.788332:0.884909:0.009492:0.009492:0.004233:0.009492
130.43:@0.863424:0.898663:0.915120:0.898663:0.915120:0.884909:0.863424:0.884909:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
1.4) Other Income:@0.084801:0.918635:0.210384:0.918635:0.210384:0.904881:0.084801:0.904881:0.009492:0.004233:0.009492:0.005259:0.003452:0.010681:0.005259:0.009492:0.007294:0.006269:0.003452:0.005259:0.009492:0.007294:0.008304:0.013563:0.007294
219.93:@0.403636:0.918635:0.455331:0.918635:0.455331:0.904881:0.403636:0.904881:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
163.29:@0.502337:0.918635:0.554033:0.918635:0.554033:0.904881:0.502337:0.904881:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
485.05:@0.593370:0.918635:0.645066:0.918635:0.645066:0.904881:0.593370:0.904881:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
100.00:@0.682515:0.918635:0.734210:0.918635:0.734210:0.904881:0.682515:0.904881:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
74.24:@0.778839:0.918635:0.821042:0.918635:0.821042:0.904881:0.778839:0.904881:0.009492:0.009492:0.004233:0.009492:0.009492
220.55:@0.863424:0.918635:0.915120:0.918635:0.915120:0.904881:0.863424:0.904881:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
CASE STUDY:@0.165628:0.065938:0.344622:0.065938:0.344622:0.043190:0.165628:0.043190:0.020016:0.020016:0.018822:0.018822:0.010377:0.018822:0.017606:0.020016:0.020016:0.014480