Ambuja Cements

Sales Turnover
Excise Duty
Opening Stock of Raw Materials
Purchases of Raw Material
Closing Stock of Raw Materials
Closing Stock Of WIP
Closing Stock of Finished Goods
Closing Stock of Other Materials
Opening Stock of WIP
Opening Stock of Finished Goods
Opening Stock of Other Materials
Power & Fuel Cost
Employee Cost
Freight Inwards & Transport charges
Packing Materials
Stores Consumed
Repairs - Plant & machinery
Repairs - Factory Building
Repairs - Others
Other Operating Expenses
Rent,Rates and Taxes paid (sales related)
Lease Rent / Hire Charges paid
Sales Tax
Insurance
Discount paid
Advertisement
Commission expenses on sales
Distribution Expenses
Legal Expenses
Travel Expenses
Printing and Stationery
Audit Expenses

2009.000
7089.890
907.800
53.050
621.190
84.130
119.980
78.010
27.750
85.940
53.440
23.740
1325.690
256.850
208.250
210.530
221.000
67.980
14.140
16.410
1.820
20.090
0.000
7.920
14.200
75.040
53.940
12.800
1037.650
0.000
0.000
0.000
1.740

2008.000
6396.200
798.290
46.390
451.940
53.050
85.940
53.440
23.740
45.850
38.550
18.220
1019.770
194.960
162.690
180.030
162.430
52.650
13.720
7.840
2.960
11.390
0.000
9.080
12.890
71.060
40.720
10.480
955.620
0.000
0.000
0.000
1.400

Royalty and technical fees

Director's Remuneration
R & D Expenses
Miscellaneous Expenses
Depreciation
Tax
Interest

75.810
10.280
0.240
259.600
259.760
560.000
32.060

74.690
14.720
0.240
196.500
236.340
939.000
75.850

GLAXOSMITHKLINE CONSUMER HEALTHCARE LIMITED

2009-10
2008-09
Direct Material
Purchases of Raw materials
Freight Inwards & transport charges
Opening Stock of Raw materials
Less: Closing Stock of Raw materials
Raw Materials Consumed

49049.290
11293.430
5114.090
6935.650
58521.160

40970.160
8995.130
4415.240
5114.090
49266.440

Direct Labor costs

Direct Expenses - Excise Duty
Prime Cost

9186.524
12465.350
80173.034

8027.832
10361.810
67656.082

Manufacturing Overhead

Employee Cost (Salary/wages)

Power & fuel cost
Packing Materials
Stores Consumed
Repairs: P&M
Repairs: Factory building
Other Operating Expenses
Royalty & technical fees
Depr. related to P&M and Factory bldgs
Manufacturing overhead

4593.262
4528.500
18066.420
3767.970
880.750
158.090
0.000
8182.550
2779.658
42957.200

4013.916
3964.300
15226.220
3583.030
988.280
340.040
0.000
7038.900
2941.701
38096.387

Opening Stock of WIP

Less: Closing Stock of WIP
COGM = PC+MOH+OpgWIP-ClsgWIP

1977.350
1932.190
123175.394

1431.960
1977.350
105207.079

Opening Stock of FG
Less: Closing Stock of FG
COGS = (7) + (8) - (9)

15318.670
17879.230
120614.834

15821.400
15318.670
105709.809

645.120
3665.030
0.000
718.270

522.090
3476.080
0.000
700.060

Selling and Admin Overheads

Repairs: others
Rent,Rates and Taxes paid (sales related)
Lease Rent / Hire Charges paid
Sales tax

Insurance of FG
Discount paid
Advertisement
Commission expenses on sales
Distribution expenses
Audit Expenses
Legal Expenses
Travel Expenses
Printing and Stationery
Director's Remuneration
R & D Expenses
Other Administrative expenses
Miscellaneous expenses
Employee Cost (Salary/wages)
Other Depreciation
Period Cost
Conversion cost = Dir lab + Dir exp + MfgOH
Product Cost = Prime cost + MfgOH
Production units (MTs)
Production units (MTs) (in Cr)
Cost per MT=COGM/prod.units
Per unit data
Prime cost
Manufacturing expenses per unit

417.640
11293.430
37062.850
0.000
0.000
75.370
0.000
1222.730
0.000
780.740
2294.100
0.000
4538.330
9186.524
1191.282
73091.416

490.330
8995.130
30208.840
0.000
0.000
64.480
0.000
1171.140
0.000
674.990
2334.010
0.000
4251.840
8027.832
1260.729
62177.551

64609.074
123130.234

56486.029
105752.469

113571.000

98748.000

0.011
10845673.103

0.010
10654097.197

7059287.494
3782409.242

6851387.572
3857940.110

Conversion cost
COGM
COGS
Period cost

5688870.750
10845673.103
10620214.139
6435746.449

5720220.055
10654097.197
10705007.595
6296588.387

5,85,21.16

41253.000

1,12,93.43

89,95.13

51,14.09
69,35.65

51,14.09

5,85,21.16

4,92,66.44

2,29,66.31*0.4

2,00,69.58*0.4

1,24,65.35

1,03,61.81

2,29,66.31*0.2

2,00,69.58*0.2

45,28.50

39,64.30

1,93,12.92-13,33.99+87.49
1,69,92.15-18,33.38+67.45
37,67.97

35,83.03

8,80.75

9,88.28

1,58.09

3,40.04

6,45.12
81,82.55

70,38.90

39,70.94*0.7

42,02.43*0.7

42957.200
38096.387

19,77.35

14,31.96

19,32.19

19,77.35

1,53,18.67

1,58,21.40

1,78,79.23

1,53,18.67

6,45.12

5,22.09

18,86.34+17,78.69 17,73.22+17,02.86
0.000
7,18.27

7,00.06

4,17.64

4,90.33

1,12,93.43

89,95.13

3,70,62.85

3,02,08.84
0.000

0.000

75.370

64.480

73091.416

0.000

0.000

62177.551

12,22.73

11,71.14
0.000

0.000

7,80.74

6,74.99

22,94.10

23,34.01

0.000

0.000

45,38.33

42,51.84

2,29,66.31*0.4

2,00,69.58*0.4

39,70.94*0.3

42,02.43*0.3

64609.074

COST SHEET OF GLAXOSMITHKLINE CONSUMER HEALTHCARE LI

Direct Material
Purchases of Raw materials
Freight Inwards & transport charges
Opening Stock of Raw materials
Less: Closing Stock of Raw materials
Raw Materials Consumed
Direct Labor costs
Direct Expenses - Excise Duty
Prime Cost
Manufacturing Overhead
Employee Cost (Salary/wages)
Power & fuel cost
Packing Materials
Stores Consumed
Repairs: P&M
Repairs: Factory building
Other Operating Expenses
Royalty & technical fees
Depr. related to P&M and Factory bldgs
Manufacturing overhead

Opening Stock of WIP

Less: Closing Stock of WIP
COGM = PC+MOH+OpgWIP-ClsgWIP
Opening Stock of FG
Less: Closing Stock of FG
COGS = (7) + (8) - (9)

Selling and Admin Overheads

Repairs: others
Rent,Rates and Taxes paid (sales related)
Lease Rent / Hire Charges paid
Sales tax
Insurance of FG
Discount paid
Advertisement
Commission expenses on sales
Distribution expenses
Audit Expenses
Legal Expenses
Travel Expenses
Printing and Stationery
Director's Remuneration
R & D Expenses
Other Administrative expenses
Miscellaneous expenses
Employee Cost (Salary/wages)
Other Depreciation
Period Cost
Conversion cost = Dir lab + Dir exp + MfgOH
Product Cost = Prime cost + MfgOH
Production units (MTs)
Production units (MTs) (in Cr)
Cost per MT=COGM/prod.units
Per unit data
Prime cost
Manufacturing expenses per unit
Conversion cost
COGM
COGS
Period cost

OSMITHKLINE CONSUMER HEALTHCARE LIMITED

2009-10 (Rs. Lacs)

2008-09 (Rs. Lacs)

49049.29
11293.43
5114.09
6935.65
58521.16

40970.16
8995.13
4415.24
5114.09
49266.44

9186.524
12465.35
80173.034

8027.832
10361.81
67656.082

4593.262
4528.5
18066.42
3767.97
880.75
158.09
0
8182.55
2779.658
42957.2

4013.916
3964.3
15226.22
3583.03
988.28
340.04
0
7038.9
2941.701
38096.387

1977.35
1932.19
123175.394

1431.96
1977.35
105207.079

15318.67
17879.23
120614.834

15821.4
15318.67
105709.809

645.12
3665.03
0
718.27
417.64
11293.43
37062.85
0
0
75.37
0
1222.73
0
780.74
2294.1
0
4538.33
9186.524
1191.282
73091.416

522.09
3476.08
0
700.06
490.33
8995.13
30208.84
0
0
64.48
0
1171.14
0
674.99
2334.01
0
4251.84
8027.832
1260.729
62177.551

64609.074
123130.234

56486.029
105752.469

113571
0.0113571
10845673.1

98748
0.0098748
10654097.2

7059287.494
3782409.242
5688870.75
10845673.1
10620214.14
6435746.449

6851387.572
3857940.11
5720220.055
10654097.2
10705007.6
6296588.387