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
82:@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
decrease in per MT of sugar realization is done:  :@0.076923:0.131127:0.437426:0.131127:0.437426:0.115844:0.076923:0.115844:0.009226:0.008105:0.008105:0.006965:0.008105:0.009226:0.006965:0.008105:0.003835:0.004704:0.010547:0.003835:0.009226:0.008105:0.006965:0.003835:0.015070:0.010547:0.003835:0.009226:0.007019:0.003835:0.006965:0.010547:0.008702:0.009226:0.006965:0.003835:0.006965:0.008105:0.009226:0.004704:0.004704:0.006965:0.009064:0.005843:0.004704:0.009226:0.010547:0.003835:0.004704:0.006965:0.003835:0.009226:0.009226:0.010547:0.008105:0.004704:0.003835:0.003835
Factory has crushed 6.75 Lakh M.T. sugar cane in financial year 2014-15 and in the year 2015-16  there is an :@0.092301:0.147102:0.927009:0.147102:0.927009:0.131819:0.092301:0.131819:0.008702:0.009226:0.008105:0.005843:0.009226:0.007327:0.009226:0.003727:0.010547:0.009226:0.006965:0.003727:0.008105:0.007255:0.010547:0.006965:0.010547:0.008105:0.009226:0.003727:0.010547:0.004704:0.010547:0.010547:0.003727:0.009226:0.009226:0.009226:0.010547:0.003727:0.015070:0.004704:0.008575:0.004704:0.003727:0.006965:0.010547:0.008702:0.009226:0.006965:0.003727:0.008105:0.009226:0.010547:0.008105:0.003727:0.004704:0.010547:0.003727:0.004613:0.004613:0.010547:0.009226:0.010547:0.008105:0.004704:0.009226:0.004704:0.003727:0.008521:0.008105:0.009226:0.006965:0.003727:0.010547:0.010547:0.010547:0.010547:0.005843:0.010547:0.010547:0.003727:0.009226:0.010547:0.009226:0.003727:0.004704:0.010547:0.003727:0.005843:0.010547:0.008105:0.003727:0.008521:0.008105:0.009226:0.006965:0.003727:0.010547:0.010547:0.010547:0.010547:0.005843:0.010547:0.010547:0.003727:0.003727:0.005843:0.010547:0.008105:0.006965:0.008105:0.003727:0.004704:0.006965:0.003727:0.009226:0.010547:0.003835
increase  of 0.56 Lakh M.T. due to good rain fall and rise in per hectare sugar cane production. From the above :@0.076923:0.163076:0.926810:0.163076:0.926810:0.147794:0.076923:0.147794:0.004722:0.010565:0.008123:0.006983:0.008123:0.009245:0.006983:0.008123:0.004613:0.004613:0.009245:0.007037:0.004613:0.010565:0.004722:0.010565:0.010565:0.004613:0.009245:0.009245:0.009245:0.010565:0.004613:0.015088:0.004722:0.008593:0.004722:0.004613:0.009245:0.010565:0.008123:0.004613:0.005862:0.009245:0.004613:0.008539:0.009245:0.009245:0.009245:0.004613:0.006820:0.009245:0.004722:0.010565:0.004613:0.004903:0.009245:0.004722:0.004722:0.004613:0.009245:0.010565:0.009245:0.004613:0.006983:0.004722:0.006983:0.008123:0.004613:0.004722:0.010565:0.004613:0.009245:0.008123:0.006983:0.004613:0.010565:0.008123:0.008123:0.005862:0.009245:0.006983:0.008123:0.004613:0.006983:0.010565:0.008720:0.009245:0.006983:0.004613:0.008123:0.009245:0.010565:0.008123:0.004613:0.009245:0.006983:0.009245:0.009245:0.010565:0.008123:0.005862:0.004722:0.009245:0.010565:0.004722:0.004613:0.009082:0.006983:0.009245:0.015088:0.004613:0.005862:0.010565:0.008123:0.004613:0.008720:0.009245:0.008774:0.008539:0.008105:0.003835
statement, it shows higher sugar production of 0.72 Lakh Qtl. as compared to 2014-15. Sugar recovery has slightly :@0.076923:0.179051:0.926502:0.179051:0.926502:0.163769:0.076923:0.163769:0.006838:0.005735:0.008937:0.005735:0.007978:0.014943:0.007996:0.010421:0.005735:0.004577:0.003130:0.004577:0.005717:0.003130:0.006838:0.010439:0.008756:0.013641:0.006857:0.003130:0.010421:0.004595:0.009100:0.010421:0.007996:0.006838:0.003130:0.006838:0.010439:0.008575:0.009100:0.006857:0.003130:0.009118:0.006838:0.009100:0.009118:0.010421:0.007978:0.005735:0.004577:0.009118:0.010421:0.003130:0.009118:0.006893:0.003130:0.010421:0.004577:0.010439:0.010421:0.003130:0.009100:0.009100:0.009118:0.010421:0.003130:0.011741:0.005717:0.004595:0.004577:0.003130:0.009100:0.006838:0.003130:0.007978:0.009118:0.014943:0.009100:0.009118:0.006838:0.007996:0.009100:0.003130:0.005717:0.009100:0.003130:0.010421:0.010421:0.010439:0.010421:0.005735:0.010421:0.010421:0.004595:0.003130:0.009118:0.010421:0.008575:0.009118:0.006838:0.003130:0.006838:0.007978:0.007996:0.008629:0.008412:0.007978:0.007200:0.009118:0.003130:0.010439:0.009100:0.006838:0.003130:0.006838:0.004595:0.004577:0.009100:0.010439:0.005717:0.004071:0.009226:0.003835
declined by 0.03 % during 2015-16. :@0.076923:0.195026:0.355907:0.195026:0.355907:0.179743:0.076923:0.179743:0.009226:0.008105:0.008105:0.004704:0.004704:0.010547:0.008105:0.009226:0.003835:0.008684:0.009226:0.003835:0.010547:0.004704:0.010547:0.010547:0.003835:0.013948:0.003835:0.009226:0.010547:0.006965:0.004704:0.010547:0.009226:0.003835:0.010547:0.010547:0.010547:0.010547:0.005843:0.010547:0.010547:0.004704:0.003835
After examining the variance in crushing, production, recovery and sugar realization, the actual impact on Profit :@0.092301:0.211001:0.926466:0.211001:0.926466:0.195718:0.092301:0.195718:0.012700:0.004595:0.005753:0.007996:0.006857:0.003166:0.007671:0.009118:0.009118:0.014961:0.004595:0.010457:0.004595:0.010439:0.009118:0.003166:0.005753:0.010439:0.007996:0.003166:0.008774:0.009136:0.006857:0.004595:0.009118:0.010439:0.007996:0.008014:0.003166:0.004595:0.010439:0.003166:0.008014:0.007146:0.010439:0.006857:0.010439:0.004613:0.010439:0.008955:0.004595:0.003166:0.009136:0.006857:0.009118:0.009118:0.010439:0.008014:0.005735:0.004595:0.009118:0.010457:0.004595:0.003166:0.006857:0.007996:0.008014:0.008648:0.008412:0.007996:0.007236:0.009118:0.003166:0.009118:0.010439:0.009118:0.003166:0.006857:0.010439:0.008593:0.009136:0.006857:0.003166:0.006857:0.007996:0.009136:0.004595:0.004595:0.006857:0.008955:0.005753:0.004595:0.009118:0.010439:0.004595:0.003166:0.005735:0.010439:0.007996:0.003166:0.009136:0.007996:0.005735:0.010439:0.009136:0.004595:0.003166:0.004595:0.014961:0.009136:0.009118:0.007996:0.005735:0.003166:0.009118:0.010457:0.003166:0.010439:0.006857:0.009118:0.004613:0.004523:0.005843:0.003835
and Loss account comes to Rupees 750.45 lakhs which is calculated as under::@0.076923:0.226976:0.662878:0.226976:0.662878:0.211693:0.076923:0.211693:0.009226:0.010547:0.009226:0.003835:0.009226:0.009226:0.006965:0.006965:0.003835:0.009226:0.008105:0.008105:0.009226:0.010547:0.010547:0.005843:0.003835:0.008105:0.009226:0.015070:0.008105:0.006965:0.003835:0.005843:0.009226:0.003835:0.010620:0.010547:0.009226:0.008105:0.008105:0.006965:0.003835:0.010547:0.010547:0.010547:0.004704:0.010547:0.010547:0.003835:0.004704:0.009226:0.009226:0.010547:0.006965:0.003835:0.013243:0.010547:0.004704:0.008105:0.010547:0.003835:0.004704:0.006965:0.003835:0.008105:0.009226:0.004704:0.008105:0.010547:0.004704:0.009064:0.005843:0.008105:0.009226:0.003835:0.009226:0.006965:0.003835:0.010547:0.010547:0.009226:0.008105:0.006965:0.004704
S.No.:@0.084801:0.246750:0.123340:0.246750:0.123340:0.232864:0.084801:0.232864:0.008336:0.004412:0.012049:0.009330:0.004412
Particulars:@0.157744:0.246750:0.243844:0.246750:0.243844:0.232864:0.157744:0.232864:0.010372:0.008988:0.007734:0.006269:0.005096:0.008304:0.010339:0.005096:0.008988:0.007620:0.007294
A):@0.084801:0.266387:0.101929:0.266387:0.101929:0.252501:0.084801:0.252501:0.011365:0.005764
Decrease in Sugar Realization:@0.157744:0.266387:0.358225:0.266387:0.358225:0.252633:0.157744:0.252633:0.010518:0.007294:0.007294:0.006269:0.007294:0.008304:0.006269:0.007294:0.003452:0.004233:0.009492:0.003452:0.008304:0.009492:0.007832:0.008304:0.006269:0.003452:0.009883:0.007294:0.008304:0.004233:0.004233:0.006269:0.008157:0.005259:0.004233:0.008304:0.009492
102.65:@0.157744:0.280166:0.209440:0.280166:0.209440:0.266411:0.157744:0.266411:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
Sugar realization :@0.481855:0.266387:0.601007:0.266387:0.601007:0.252633:0.481855:0.252633:0.008304:0.009492:0.007832:0.008304:0.006269:0.003452:0.006269:0.007294:0.008304:0.004233:0.004233:0.006269:0.008157:0.005259:0.004233:0.008304:0.009492:0.003452
variance PMT(Rs.):@0.481855:0.280166:0.608578:0.280166:0.608578:0.266411:0.481855:0.266411:0.007994:0.008304:0.006269:0.004233:0.008304:0.009492:0.007294:0.007294:0.003452:0.009492:0.013563:0.009492:0.005259:0.010518:0.006269:0.004233:0.005259
(A):@0.481855:0.293944:0.503901:0.293944:0.503901:0.280190:0.481855:0.280190:0.005259:0.011528:0.005259
Cane:@0.642884:0.266387:0.677467:0.266387:0.677467:0.252633:0.642884:0.252633:0.009492:0.008304:0.009492:0.007294
Crushing Decrease ( In Lakhs) :@0.698894:0.266387:0.916960:0.266387:0.916960:0.252633:0.698894:0.252633:0.009492:0.006529:0.009492:0.006269:0.009492:0.004233:0.009492:0.008304:0.014475:0.010518:0.007294:0.007294:0.006269:0.007294:0.008304:0.006269:0.007294:0.003452:0.005259:0.003452:0.005259:0.009492:0.003452:0.008304:0.008304:0.008304:0.009492:0.006269:0.005259:0.003452
current Year (B):@0.642884:0.280166:0.752023:0.280166:0.752023:0.266411:0.642884:0.266411:0.007294:0.009492:0.006838:0.006269:0.007294:0.009492:0.005259:0.002475:0.009395:0.007294:0.008304:0.006269:0.003452:0.005259:0.009492:0.005259
(C)C=(A)*(B):@0.776674:0.280166:0.865362:0.280166:0.865362:0.266411:0.776674:0.266411:0.005259:0.009492:0.005259:0.009492:0.010860:0.005259:0.011528:0.005259:0.006269:0.005259:0.009492:0.005259
731133:@0.481871:0.315606:0.538826:0.315606:0.538826:0.301852:0.481871:0.301852:0.009492:0.009492:0.009492:0.009492:0.009492:0.009492
750.45:@0.642900:0.315606:0.694596:0.315606:0.694596:0.301852:0.642900:0.301852:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
MICRO ANALYSIS OF DECREASE IN SUGAR REALIZATION :@0.084833:0.340682:0.527379:0.340682:0.527379:0.326796:0.084833:0.326796:0.014931:0.005943:0.010860:0.010844:0.012212:0.003631:0.011365:0.011365:0.011365:0.008662:0.010421:0.008825:0.005943:0.008825:0.003631:0.012212:0.009167:0.003631:0.012212:0.009672:0.010860:0.011528:0.009672:0.011365:0.008825:0.009672:0.003631:0.005943:0.012049:0.003631:0.008825:0.010860:0.011707:0.011365:0.011528:0.003631:0.011528:0.009672:0.011365:0.009492:0.005943:0.009834:0.009899:0.010176:0.005943:0.012212:0.012049:0.391118
B.1:@0.084833:0.365591:0.109956:0.365591:0.109956:0.351705:0.084833:0.351705:0.010534:0.004412:0.781236
Loss due to decrease in sugar  Avg. Sugar :@0.157777:0.365591:0.443755:0.365591:0.443755:0.351837:0.157777:0.351837:0.008304:0.008304:0.006269:0.006269:0.003142:0.008304:0.009492:0.007294:0.003142:0.005259:0.008304:0.003142:0.008304:0.007294:0.007294:0.006269:0.007294:0.008304:0.006269:0.007294:0.003142:0.004233:0.009492:0.003142:0.006269:0.009492:0.007832:0.008304:0.006269:0.003452:0.011023:0.010144:0.008304:0.007994:0.004233:0.003452:0.008304:0.009492:0.007832:0.008304:0.006269:0.003452
realization:@0.157777:0.379370:0.229825:0.379370:0.229825:0.365615:0.157777:0.365615:0.006269:0.007294:0.008304:0.004233:0.004233:0.006269:0.008157:0.005259:0.004233:0.008304:0.009492
price per Qtl :@0.365975:0.379370:0.451766:0.379370:0.451766:0.365615:0.365975:0.365615:0.008304:0.006269:0.004233:0.007294:0.007294:0.003452:0.008304:0.007294:0.006269:0.003452:0.010681:0.005259:0.004233:0.003452
in201415 :@0.365975:0.393148:0.440108:0.393148:0.440108:0.379394:0.365975:0.379394:0.004233:0.009492:0.009492:0.009492:0.009492:0.009492:0.009492:0.009492:0.003452
(Rs.)(A):@0.365975:0.406926:0.419560:0.406926:0.419560:0.393172:0.365975:0.393172:0.005259:0.010518:0.006269:0.004233:0.005259:0.005259:0.011528:0.005259
Avg. Sugar price per  Sugar:@0.481871:0.365591:0.683101:0.365591:0.683101:0.351837:0.481871:0.351837:0.010144:0.008304:0.007994:0.004233:0.006806:0.008304:0.009492:0.007832:0.008304:0.006269:0.006806:0.008304:0.006269:0.004233:0.007294:0.007294:0.006806:0.008304:0.007294:0.006269:0.003452:0.011023:0.008304:0.009492:0.007832:0.008304:0.204004
Qtl in 2015-16 (Rs.) tion in  2015-16  D=(A)-(B)*(C)/1L:@0.481871:0.379370:0.895728:0.379370:0.895728:0.365615:0.481871:0.365615:0.010681:0.005259:0.004233:0.006301:0.004233:0.009492:0.006301:0.009492:0.009492:0.009492:0.009492:0.005259:0.009492:0.009492:0.006301:0.005259:0.010518:0.006269:0.004233:0.005259:0.014475:0.005259:0.004233:0.008304:0.009492:0.005357:0.004233:0.009492:0.005357:0.005357:0.009492:0.009492:0.009492:0.009492:0.005259:0.009492:0.009492:0.003452:0.011039:0.010518:0.010860:0.005259:0.011528:0.005259:0.005259:0.005259:0.009492:0.005259:0.006269:0.005259:0.009492:0.005259:0.006269:0.009492:-0.025312
(B):@0.481871:0.393148:0.501882:0.393148:0.501882:0.379394:0.481871:0.379394:0.005259:0.009492:0.005259
Produc- Loss:@0.707801:0.365591:0.805835:0.365591:0.805835:0.351837:0.707801:0.351837:0.009492:0.006269:0.008304:0.008304:0.009492:0.007294:0.005259:0.014475:0.008304:0.008304:0.006269:0.081270
(Qtls) (C):@0.642900:0.393148:0.703323:0.393148:0.703323:0.379394:0.642900:0.379394:0.005259:0.010681:0.005259:0.004233:0.006269:0.005259:0.003452:0.005259:0.009492:0.005259
in:@0.833075:0.365591:0.846801:0.365591:0.846801:0.351837:0.833075:0.351837:0.004233:0.009492
Lakhs:@0.874040:0.365591:0.914713:0.365591:0.914713:0.351837:0.874040:0.351837:0.008304:0.008304:0.008304:0.009492:0.006269
2944.73:@0.365975:0.429738:0.427163:0.429738:0.427163:0.415984:0.365975:0.415984:0.009492:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
2875.07:@0.481871:0.429738:0.543059:0.429738:0.543059:0.415984:0.481871:0.415984:0.009492:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
967000:@0.642900:0.429738:0.699855:0.429738:0.699855:0.415984:0.642900:0.415984:0.009492:0.009492:0.009492:0.009492:0.009492:0.009492
673.61:@0.776690:0.429738:0.831984:0.429738:0.831984:0.415852:0.776690:0.415852:0.010176:0.010176:0.010176:0.004412:0.010176:0.010176
B.2:@0.084833:0.449711:0.109956:0.449711:0.109956:0.435825:0.084833:0.435825:0.010534:0.004412:0.010176
Loss due to low sugar recovery %:@0.157777:0.449711:0.380222:0.449711:0.380222:0.435956:0.157777:0.435956:0.008304:0.008304:0.006269:0.006269:0.003452:0.008304:0.009492:0.007294:0.003452:0.005259:0.008304:0.003452:0.004233:0.007994:0.012391:0.003452:0.006269:0.009492:0.007832:0.008304:0.006269:0.003452:0.006269:0.007294:0.007294:0.007881:0.007669:0.007294:0.006594:0.008304:0.003452:0.012553
13.26172:@0.157777:0.463489:0.228457:0.463489:0.228457:0.449735:0.157777:0.449735:0.009492:0.009492:0.004233:0.009492:0.009492:0.009492:0.009492:0.009492
Sugar Recovery in  Sugar Recovery  Recovery Loss in (%):@0.481887:0.449711:0.914729:0.449711:0.914729:0.435956:0.481887:0.435956:0.008304:0.009492:0.007832:0.008304:0.006269:0.015207:0.009883:0.007294:0.007294:0.007881:0.007669:0.007294:0.006594:0.008304:0.015207:0.004233:0.009492:0.003452:0.011023:0.008304:0.009492:0.007832:0.008304:0.006269:0.016901:0.009883:0.007294:0.007294:0.007881:0.007669:0.007294:0.006594:0.008304:0.003452:0.011023:0.009883:0.007294:0.007294:0.007881:0.007669:0.007294:0.006594:0.008304:0.003289:0.008304:0.008304:0.006269:0.006269:0.003289:0.004233:0.009492:0.003289:0.005259:0.012553:-0.142950
2014-15 (%)(A):@0.481887:0.463489:0.592670:0.463489:0.592670:0.449735:0.481887:0.449735:0.009492:0.009492:0.009492:0.009492:0.005259:0.009492:0.009492:0.003452:0.005259:0.012553:0.005259:0.005259:0.011528:0.005259
in 2015-16 (%)  C= (B)-(A):@0.642917:0.463489:0.847826:0.463489:0.847826:0.449735:0.642917:0.449735:0.004233:0.009492:0.010144:0.009492:0.009492:0.009492:0.009492:0.005259:0.009492:0.009492:0.010144:0.005259:0.012553:0.005259:0.003452:0.011039:0.009492:0.010860:0.003452:0.005259:0.009492:0.005259:0.005259:0.005259:0.011528:-0.094771
(B):@0.642917:0.477267:0.662927:0.477267:0.662927:0.463513:0.642917:0.463513:0.005259:0.009492:0.005259
13.22605:@0.481904:0.496904:0.552584:0.496904:0.552584:0.483150:0.481904:0.483150:0.009492:0.009492:0.004233:0.009492:0.009492:0.009492:0.009492:0.009492
-0.03567:@0.642933:0.496904:0.709380:0.496904:0.709380:0.483150:0.642933:0.483150:0.005259:0.009492:0.004233:0.009492:0.009492:0.009492:0.009492:0.009492
B.2(a):@0.084866:0.516877:0.130504:0.516877:0.130504:0.502991:0.084866:0.502991:0.010534:0.004412:0.010176:0.005764:0.008988:0.005764
Less Sugar Production due to low sugar recov- Cane Crushing in Yr.  Recovery Loss in  Sugar Production in :@0.157809:0.516877:0.918214:0.516877:0.918214:0.503123:0.157809:0.503123:0.008304:0.007294:0.006269:0.006269:0.003012:0.008304:0.009492:0.007832:0.008304:0.006269:0.003012:0.009492:0.006269:0.008304:0.008304:0.009492:0.007294:0.005259:0.004233:0.008304:0.009492:0.003012:0.008304:0.009492:0.007294:0.003012:0.005259:0.008304:0.003012:0.004233:0.007994:0.012391:0.003012:0.006269:0.009492:0.007832:0.008304:0.006269:0.003012:0.006269:0.007294:0.007294:0.007881:0.008304:0.005259:0.014507:0.009492:0.008304:0.009492:0.007294:0.005454:0.009492:0.006529:0.009492:0.006269:0.009492:0.004233:0.009492:0.008304:0.005454:0.004233:0.009492:0.004478:0.010518:0.004819:0.004233:0.003452:0.011007:0.009883:0.007294:0.007294:0.007881:0.007669:0.007294:0.006594:0.008304:0.007115:0.008304:0.008304:0.006269:0.006269:0.007115:0.004233:0.009492:0.003452:0.011023:0.008304:0.009492:0.007832:0.008304:0.006269:0.003826:0.009492:0.006269:0.008304:0.008304:0.009492:0.007294:0.005259:0.004233:0.008304:0.009492:0.003826:0.004233:0.009492:-0.239519
ery:@0.157809:0.530655:0.180002:0.530655:0.180002:0.516901:0.157809:0.516901:0.007294:0.006594:0.008304
731133:@0.157809:0.544434:0.214764:0.544434:0.214764:0.530679:0.157809:0.530679:0.009492:0.009492:0.009492:0.009492:0.009492:0.009492
15-16  (in MT):@0.481920:0.530655:0.582803:0.530655:0.582803:0.516901:0.481920:0.516901:0.009492:0.009492:0.005259:0.009492:0.009492:0.003452:0.003452:0.005259:0.004233:0.009492:0.003452:0.013563:0.009492:0.005259
(A):@0.481920:0.544434:0.503966:0.544434:0.503966:0.530679:0.481920:0.530679:0.005259:0.011528:0.005259
%:@0.642949:0.530655:0.655503:0.530655:0.655503:0.516901:0.642949:0.516901:0.012553
 (B):@0.642949:0.544434:0.666412:0.544434:0.666412:0.530679:0.642949:0.530679:0.003452:0.005259:0.009492:0.005259
Qtls (C):@0.776739:0.530655:0.826643:0.530655:0.826643:0.516901:0.776739:0.516901:0.010681:0.005259:0.004233:0.006269:0.003452:0.005259:0.009492:0.005259
C=(A)*(B)/10:@0.776739:0.544434:0.870670:0.544434:0.870670:0.530679:0.776739:0.530679:0.009492:0.010860:0.005259:0.011528:0.005259:0.006269:0.005259:0.009492:0.005259:0.006269:0.009492:0.009492
-0.03567:@0.481936:0.565928:0.548383:0.565928:0.548383:0.552173:0.481936:0.552173:0.005259:0.009492:0.004233:0.009492:0.009492:0.009492:0.009492:0.009492
2607.95:@0.642966:0.565928:0.704154:0.565928:0.704154:0.552173:0.642966:0.552173:0.009492:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
B.2(b):@0.084898:0.585900:0.131042:0.585900:0.131042:0.572014:0.084898:0.572014:0.010534:0.004412:0.010176:0.005764:0.009492:0.005764
Loss due to decrease in sugar recovery in Rs.:@0.157842:0.585900:0.456813:0.585900:0.456813:0.572146:0.157842:0.572146:0.008304:0.008304:0.006269:0.006269:0.003452:0.008304:0.009492:0.007294:0.003452:0.005259:0.008304:0.003452:0.008304:0.007294:0.007294:0.006269:0.007294:0.008304:0.006269:0.007294:0.003452:0.004233:0.009492:0.003452:0.006269:0.009492:0.007832:0.008304:0.006269:0.003452:0.006269:0.007294:0.007294:0.007881:0.007669:0.007294:0.006594:0.008304:0.003452:0.004233:0.009492:0.003452:0.010518:0.006269:0.004233
2,607.95:@0.157842:0.599679:0.223263:0.599679:0.223263:0.585924:0.157842:0.585924:0.009492:0.004233:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
Less Sugar Produc- Avg. Sugar price  Amount In Lakhs:@0.481952:0.585900:0.896738:0.585900:0.896738:0.572146:0.481952:0.572146:0.008304:0.007294:0.006269:0.006269:0.011902:0.008304:0.009492:0.007832:0.008304:0.006269:0.011902:0.009492:0.006269:0.008304:0.008304:0.009492:0.007294:0.005259:0.014475:0.010144:0.008304:0.007994:0.004233:0.007522:0.008304:0.009492:0.007832:0.008304:0.006269:0.007522:0.008304:0.006269:0.004233:0.007294:0.007294:0.003452:0.011023:0.011528:0.013563:0.008304:0.009492:0.009492:0.005259:0.003452:0.005259:0.009492:0.003452:0.008304:0.008304:0.008304:0.009492:-0.309027
tion    (Qtls)  (A):@0.481952:0.599679:0.588958:0.599679:0.588958:0.585924:0.481952:0.585924:0.005259:0.004233:0.008304:0.009492:0.003452:0.003452:0.003452:0.003452:0.005259:0.010681:0.005259:0.004233:0.006269:0.005259:0.003452:0.003452:0.005259:0.011528:0.005259
per Qtl in 2014-:@0.642982:0.599679:0.762297:0.599679:0.762297:0.585924:0.642982:0.585924:0.008304:0.007294:0.006269:0.006773:0.010681:0.005259:0.004233:0.006773:0.004233:0.009492:0.006773:0.009492:0.009492:0.009492:0.009492:0.005259
15 (Rs.) (B):@0.642982:0.613457:0.720419:0.613457:0.720419:0.599703:0.642982:0.599703:0.009492:0.009492:0.003452:0.005259:0.010518:0.006269:0.004233:0.005259:0.003452:0.005259:0.009492:0.005259
C=(A)*(B):@0.776771:0.612990:0.845449:0.612990:0.845449:0.599235:0.776771:0.599235:0.009492:0.010860:0.005259:0.011528:0.005259:0.006269:0.005259:0.009492:0.005259
2944.73:@0.481969:0.634951:0.543157:0.634951:0.543157:0.621197:0.481969:0.621197:0.009492:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
76.80:@0.642998:0.634951:0.688116:0.634951:0.688116:0.621065:0.642998:0.621065:0.010176:0.010176:0.004412:0.010176:0.010176
Total Loss due to decrease in Sugar Realization ( Rs.  Lakh) (B.1 + B.2(b):@0.157875:0.654924:0.700278:0.654924:0.700278:0.641038:0.157875:0.641038:0.008939:0.009330:0.006269:0.008988:0.005096:0.003631:0.009492:0.009330:0.007294:0.007294:0.003631:0.009672:0.010339:0.008483:0.003631:0.006269:0.009330:0.003631:0.009672:0.008483:0.008304:0.007311:0.008483:0.008988:0.007294:0.008483:0.003631:0.005096:0.010518:0.003631:0.008825:0.010339:0.009199:0.008988:0.007457:0.003631:0.010844:0.008483:0.008988:0.005096:0.005096:0.007132:0.008988:0.006269:0.005096:0.009330:0.010518:0.003631:0.005764:0.003631:0.011528:0.007294:0.004412:0.003631:0.003631:0.009492:0.008988:0.010518:0.010518:0.005764:0.003631:0.005764:0.010534:0.004412:0.010176:0.003631:0.010860:0.003631:0.010534:0.004412:0.010176:0.005764:0.009492:-0.206694
750.45:@0.776788:0.654924:0.832082:0.654924:0.832082:0.641038:0.776788:0.641038:0.010176:0.010176:0.010176:0.004412:0.010176:0.010176
E) Cash Flow Analysis: :@0.076923:0.690246:0.267930:0.690246:0.267930:0.674817:0.076923:0.674817:0.010746:0.006404:0.003781:0.012067:0.009986:0.008105:0.011687:0.003781:0.010185:0.005663:0.010203:0.015070:0.003781:0.012628:0.011687:0.009986:0.005210:0.009226:0.008105:0.005663:0.008105:0.004903:0.004034
It is the analysis of actual movement of cash inflow and outflow in an organization. The :@0.267676:0.690246:0.926955:0.690246:0.926955:0.674964:0.267676:0.674964:0.005843:0.005843:0.003600:0.004704:0.006965:0.003600:0.005843:0.010547:0.008105:0.003600:0.009226:0.010547:0.009226:0.004179:0.009226:0.006965:0.004704:0.006965:0.003600:0.009226:0.007019:0.003600:0.009226:0.008105:0.005843:0.010547:0.009226:0.004704:0.003600:0.015070:0.008756:0.008521:0.008105:0.015070:0.008105:0.010547:0.005843:0.003600:0.009226:0.007019:0.003600:0.008105:0.009226:0.006965:0.010547:0.003600:0.004704:0.010547:0.004613:0.004613:0.008883:0.013767:0.003600:0.009226:0.010547:0.009226:0.003600:0.009226:0.010547:0.005843:0.004613:0.004613:0.008883:0.013767:0.003600:0.004704:0.010547:0.003600:0.009226:0.010547:0.003600:0.009226:0.006965:0.008702:0.009226:0.010547:0.004704:0.006965:0.009064:0.005843:0.004704:0.009226:0.010547:0.004704:0.002876:0.010547:0.010547:0.008105:0.003835
flow of cash into the sugar factory is called as cash inflow and the flow of cash out of the sugar factory is called :@0.107696:0.706221:0.927135:0.706221:0.927135:0.690939:0.107696:0.690939:0.004613:0.004595:0.008865:0.013749:0.003238:0.009208:0.007001:0.003238:0.008087:0.009208:0.006947:0.010529:0.003238:0.004686:0.010529:0.005825:0.009208:0.003238:0.005825:0.010529:0.008087:0.003238:0.006947:0.010529:0.008684:0.009208:0.006947:0.003238:0.004867:0.009208:0.008087:0.005825:0.009208:0.007309:0.009208:0.003238:0.004686:0.006947:0.003238:0.008087:0.009208:0.004686:0.004686:0.008087:0.009208:0.003238:0.009208:0.006947:0.003238:0.008087:0.009208:0.006947:0.010529:0.003238:0.004686:0.010529:0.004613:0.004595:0.008865:0.013749:0.003238:0.009208:0.010529:0.009208:0.003238:0.005825:0.010529:0.008087:0.003238:0.004613:0.004595:0.008865:0.013749:0.003238:0.009208:0.007001:0.003238:0.008087:0.009208:0.006947:0.010529:0.003238:0.009208:0.010529:0.005825:0.003238:0.009208:0.007001:0.003238:0.005825:0.010529:0.008087:0.003238:0.006947:0.010529:0.008684:0.009208:0.006947:0.003238:0.004867:0.009208:0.008087:0.005825:0.009208:0.007309:0.009208:0.003238:0.004686:0.006947:0.003238:0.008087:0.009208:0.004686:0.004686:0.008087:0.009226:0.003835
as cash outflow. The difference between the inflow and outflow of cash is the net cash flow. :@0.107696:0.722196:0.789082:0.722196:0.789082:0.706913:0.107696:0.706913:0.009226:0.006965:0.003835:0.008105:0.009226:0.006965:0.010547:0.003835:0.009226:0.010547:0.005843:0.004613:0.004613:0.008883:0.011795:0.004704:0.003112:0.010547:0.010547:0.008105:0.003835:0.009226:0.004704:0.005391:0.004885:0.008105:0.006965:0.008105:0.010547:0.008105:0.008105:0.003835:0.009226:0.008105:0.005843:0.013062:0.008105:0.008105:0.010547:0.003835:0.005843:0.010547:0.008105:0.003835:0.004704:0.010547:0.004613:0.004613:0.008883:0.013767:0.003835:0.009226:0.010547:0.009226:0.003835:0.009226:0.010547:0.005843:0.004613:0.004613:0.008883:0.013767:0.003835:0.009226:0.007019:0.003835:0.008105:0.009226:0.006965:0.010547:0.003835:0.004704:0.006965:0.003835:0.005843:0.010547:0.008105:0.003835:0.010547:0.008105:0.005843:0.003835:0.008105:0.009226:0.006965:0.010547:0.003835:0.004613:0.004613:0.008883:0.011795:0.004704:0.003835
CASH FLOW STATEMENT FOR THE YEAR ENDED 31-03-2016:@0.250019:0.754146:0.765382:0.754146:0.765382:0.738717:0.250019:0.738717:0.011162:0.012628:0.009805:0.013948:0.004034:0.010185:0.010384:0.012483:0.017530:0.004034:0.009805:0.009878:0.010999:0.011307:0.010746:0.016590:0.010746:0.013387:0.011307:0.004034:0.010185:0.013568:0.012809:0.004034:0.011307:0.013948:0.010746:0.003130:0.011868:0.010746:0.012628:0.012809:0.004034:0.010746:0.013387:0.013568:0.010746:0.013568:0.004034:0.011307:0.011307:0.006024:0.011307:0.011307:0.006024:0.011307:0.011307:0.011307:0.011307
S.no:@0.084801:0.773920:0.117397:0.773920:0.117397:0.760034:0.084801:0.760034:0.008336:0.004412:0.010518:0.009330
Particulars:@0.141609:0.773920:0.227708:0.773920:0.227708:0.760034:0.141609:0.760034:0.010372:0.008988:0.007734:0.006269:0.005096:0.008304:0.010339:0.005096:0.008988:0.007620:0.007294
 Amount :@0.719801:0.773920:0.789471:0.773920:0.789471:0.760034:0.719801:0.760034:0.003631:0.011365:0.014589:0.009330:0.010339:0.010518:0.006269:0.003631
Amount:@0.830974:0.773920:0.893384:0.773920:0.893384:0.760034:0.830974:0.760034:0.011365:0.014589:0.009330:0.010339:0.010518:0.006269
A:@0.084817:0.793893:0.096182:0.793893:0.096182:0.780007:0.084817:0.780007:0.011365
CASH FLOW FROM OPERATING ACTIVITIES:@0.141625:0.793893:0.474512:0.793893:0.474512:0.780007:0.141625:0.780007:0.010046:0.011365:0.008825:0.012553:0.003631:0.009167:0.009346:0.011235:0.015777:0.003631:0.009167:0.010844:0.012212:0.014931:0.003631:0.012212:0.010518:0.009672:0.011528:0.009899:0.010176:0.005943:0.012049:0.011707:0.003631:0.010974:0.010860:0.010176:0.005943:0.010681:0.005943:0.010176:0.005943:0.009672:0.008825
A.1:@0.084833:0.813865:0.110787:0.813865:0.110787:0.799979:0.084833:0.799979:0.011365:0.004412:0.010176
Net Profit before tax and transfer to general reserve:@0.141641:0.813865:0.487163:0.813865:0.487163:0.800111:0.141641:0.800111:0.011528:0.007294:0.005259:0.003452:0.009492:0.006269:0.008304:0.004152:0.004152:0.005259:0.003452:0.008304:0.007294:0.004233:0.008304:0.006269:0.007294:0.003452:0.005259:0.008304:0.008304:0.003452:0.008304:0.009492:0.008304:0.003452:0.005259:0.006122:0.008304:0.009492:0.006269:0.004396:0.007294:0.006269:0.003452:0.005259:0.008304:0.003452:0.007994:0.007294:0.009492:0.007294:0.006122:0.008304:0.004233:0.003452:0.006269:0.007294:0.006269:0.007294:0.006741:0.007669:0.007294
             70.74 :@0.719833:0.813865:0.810361:0.813865:0.810361:0.800111:0.719833:0.800111:0.003452:0.003452:0.003452:0.003452:0.003452:0.003452:0.003452:0.003452:0.003452:0.003452:0.003452:0.003452:0.003452:0.009492:0.009492:0.004233:0.009492:0.009492:0.003452
A.2:@0.084850:0.833838:0.110803:0.833838:0.110803:0.819952:0.084850:0.819952:0.011365:0.004412:0.010176
Depreciation expense:@0.141658:0.833838:0.285705:0.833838:0.285705:0.820084:0.141658:0.820084:0.010518:0.007294:0.008304:0.006269:0.007294:0.007294:0.004233:0.008157:0.005259:0.004233:0.008304:0.009492:0.003452:0.006985:0.008304:0.008304:0.007294:0.009492:0.006269:-0.033909
          309.51 :@0.719849:0.833838:0.809515:0.833838:0.809515:0.820084:0.719849:0.820084:0.003452:0.003452:0.003452:0.003452:0.003452:0.003452:0.003452:0.003452:0.003452:0.003452:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492:0.003452
A.3:@0.084866:0.853810:0.110819:0.853810:0.110819:0.839924:0.084866:0.839924:0.011365:0.004412:0.010176
Interest on term Loan:@0.141674:0.853810:0.289157:0.853810:0.289157:0.840056:0.141674:0.840056:0.005259:0.009492:0.005259:0.007294:0.006269:0.007294:0.006269:0.005259:0.003452:0.008304:0.009492:0.003452:0.005259:0.007294:0.006415:0.013563:0.003452:0.008304:0.008304:0.008304:-0.062305
          248.45 :@0.719866:0.853810:0.809531:0.853810:0.809531:0.840056:0.719866:0.840056:0.003452:0.003452:0.003452:0.003452:0.003452:0.003452:0.003452:0.003452:0.003452:0.003452:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492:0.003452
Operating Profit before working capital changes:@0.141690:0.873783:0.509534:0.873783:0.509534:0.859897:0.141690:0.859897:0.012212:0.009492:0.008483:0.007620:0.008988:0.006269:0.005096:0.010518:0.008825:0.003631:0.010518:0.007457:0.009330:0.005170:0.005170:0.006269:0.003631:0.009492:0.008483:0.005259:0.009330:0.007311:0.008483:0.003631:0.013156:0.009330:0.007311:0.010518:0.005096:0.010518:0.008825:0.003631:0.008304:0.008988:0.009492:0.005096:0.006269:0.008988:0.005096:0.003631:0.008304:0.010518:0.008988:0.010518:0.008825:0.008483:-0.311843
        628.70 :@0.831056:0.873783:0.919028:0.873783:0.919028:0.859897:0.831056:0.859897:0.003631:0.003631:0.003631:0.003631:0.003631:0.003631:0.003631:0.003631:0.010176:0.010176:0.010176:0.004412:0.010176:0.010176:0.003631
Adjustments for changes In Working Capital:@0.141706:0.893756:0.470799:0.893756:0.470799:0.879594:0.141706:0.879594:0.011023:0.009167:0.005764:0.010013:0.007132:0.006106:0.014752:0.006952:0.010013:0.006106:0.007132:0.003549:0.005699:0.008483:0.007636:0.003549:0.006985:0.010013:0.009330:0.010013:0.009020:0.006952:0.007132:0.003549:0.005943:0.010013:0.002898:0.014491:0.008483:0.007376:0.009672:0.005764:0.010013:0.009167:0.003549:0.010013:0.009330:0.009167:0.005764:0.006106:0.009330:-0.301227
A.4:@0.084915:0.913728:0.110868:0.913728:0.110868:0.899842:0.084915:0.899842:0.011365:0.004412:0.010176
(Increase)/Decrease in current assets:@0.141723:0.913728:0.392206:0.913728:0.392206:0.899974:0.141723:0.899974:0.005259:0.005259:0.009492:0.007294:0.006269:0.007294:0.008304:0.006269:0.007294:0.005259:0.006269:0.010518:0.007294:0.007294:0.006269:0.007294:0.008304:0.006269:0.007294:0.003452:0.004233:0.009492:0.003452:0.007294:0.009492:0.006838:0.006269:0.007294:0.009492:0.005259:0.003452:0.008304:0.006269:0.006269:0.007294:0.005259:-0.250004
  (15,338.01):@0.719915:0.913728:0.812250:0.913728:0.812250:0.899974:0.719915:0.899974:0.003452:0.003452:0.005259:0.009492:0.009492:0.004233:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492:0.005259
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