21/06/2006
Date :
Break Even Analysis
Rs in one hundred thousands
Draft for HighTech Engineering Industries
81, Mittal Towar, Nariman Point, Mumbai
Year No ———— >
2003-04
2004-05
2005-06
2006-07
2002-03
A) NET SALES / GROSS RECEIPTS
268.63
416.76
484.45
603.44
709.91
B) VARIABLE COSTS
Raw Materials Consumed
85.47
107.63
132.69
162.66
179.99
Packing Materials Consumed
8.70
9.78
12.60
16.01
18.12
Consumable Stores Consumed
8.50
9.35
11.75
14.55
16.00
Power and Fuel
7.40
8.67
11.61
15.32
17.98
Direct Labour and Wages
6.00
6.60
8.30
10.27
11.29
Factory Overheads
0.00
0.00
0.00
0.00
0.00
Utilities
0.00
0.00
0.00
0.00
0.00
Repairs and Maintenance
3.06
3.37
4.24
5.24
5.77
Other Direct Expenses
0.00
0.00
0.00
0.00
0.00
Administrative Expenses
0.00
0.00
0.00
0.00
0.00
Salaries (Indirect)
0.00
0.00
0.00
0.00
0.00
Selling Expenses
21.68
38.45
48.32
66.82
88.33
Other Indirect Expenses
0.00
0.00
0.00
0.00
0.00
Add Opening Stocks of
0.00
0.00
0.00
0.00
0.00
Work in Process
1.35
27.21
30.27
36.88
44.53
Finished Goods
4.50
15.84
18.54
22.77
28.08
Less Closing Stocks of
0.00
0.00
0.00
0.00
0.00
Work in Process
27.21
30.27
36.88
44.53
48.20
Finished Goods
15.84
18.54
22.77
28.08
31.41
TOTAL VARIABLE EXPENSES
103.62
178.07
218.68
277.91
330.49
C) SEMI FIXED COSTS
Raw Materials Consumed
22.87
31.42
38.20
46.66
52.04
Packing Materials Consumed
5.80
6.52
8.40
10.67
12.08
Consumable Stores Consumed
0.00
0.00
0.00
0.00
0.00
Power and Fuel
2.60
3.03
4.04
5.30
6.18
Direct Labour and Wages
22.50
24.75
31.11
38.50
42.35
Factory Overheads
1.20
1.32
1.66
2.05
2.26
Utilities
0.00
0.00
0.00
0.00
0.00
Repairs and Maintenance
3.06
3.37
4.24
5.24
5.77
Other Direct Expenses
0.00
0.00
0.00
0.00
0.00
Administrative Expenses
2.65
2.79
3.42
4.21
4.62
Salaries (Indirect)
2.64
2.90
3.65
4.52
4.97
Selling Expenses
5.95
10.63
13.32
18.45
24.49
Other Indirect Expenses
0.00
0.00
0.00
0.00
0.00
TOTAL SEMIFIXED EXPENSES
69.27
86.73
108.03
135.61
154.76
D) FIXED COSTS
Depreciation
29.58
33.60
33.60
32.92
29.09
Interests
19.99
15.15
11.04
6.94
3.18
Preoperative expenses written-off
1.67
1.67
0.42
0.42
0.42
TOTAL FIXED EXPENSES
51.23
50.42
45.06
40.28
32.69
CONTRIBUTION
165.01
238.69
265.77
325.54
379.42
BREAK EVEN POINT %
73.03
57.46
57.60
54.03
49.41
BREAK EVEN SALES
196.18
239.48
279.06
326.04
350.73
CASH BREAK EVEN POINT %
54.09
42.69
44.80
43.79
41.63
CASH BREAK EVEN SALES
145.30
177.90
217.05
264.24
295.51
Page No.
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Break Even Analysis