final report of friends enterprise

8/21/2019 Final Report of friends enterprise

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1.0 Executive Summary

History:

Friends Enterprises was established in 1994 by Mr. Amjad Bhatti as a printed

shopping bag manufacturing company. Its production is dependent upon the orders

taken from customers. he company has a current market share of 1!" and the market

is e#panding $" annually. he company has been generating profits since its start but

has not been able to maintain the high standards of %uality& as the old machinery was

not changed by the time. he market share shrunk as a result the profit came down.

he new machinery has now been purchased and the %uality of the printing has started

impro'ing. But still company has no proper accounting system only customers and

suppliers accounts are maintained.

MIS Software:

MI( software will be de'eloped by a software house which will co'er in'entory&

accounts and daily business. hrough the MI( software the management will be able

to see the proper financial picture of the company and can make good decisions. It will

also help in setting targets and checking the position of the company at any time.

Opportunity Rationale:

Many in%uiries regarding paper printing has been coming to the company but due to

non)a'ailability of resources *riends +nterprises could not start paper printing. But

now it is the time to start paper printing. here is no fully integrated unit in

,ujranwala. By setting)up a fully integrated unit *riends +nterprises can earn a lot of

profits and increase its product line. he e#isting building can accommodate the press

machinery and there will be no need for security person or separate designer. Abo'e

all this *riends +nterprises ha'e sound customer base using printed paper in their

businesses. he credibility of *riends +nterprises is another plus point.

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Market Researc ! "nalysis:

By carrying out research on the current customers& competitors and studying the

industry dynamics it is clear that paper printing is a profitable business for *riends

+nterprises and the company should setup a printing press.

Raw#materials ! Macinery:

he machinery and raw)materials are easily a'ailable in the local market. But *riends

+nterprises will not take paper in its in'entory as there are lot of 'ariations in si-es&

%uality& weight and brands. An in'entory that is e%ual to $ days of production will be

kept. /ne 0ota and one (olna printing press will be purchased in the first year

followed by the purchase of one 0ota and one (olna printing machines in the ne#t years respecti'ely.

$ro%uction ! $rocesses:

After market research we ha'e assumed that order si-e will be ! impressions per

order and we will be able to get ! orders in the first month of operations and during

the first year we will complete 12 orders. he proposed unit will be a fully

integrated unit co'ering all the printed paper needs of the industry e#cept news)papersprinting. he process of printing will include designing& positi'e making& plate

making& cutting& printing& lamination& die)cutting and deli'ery.

&inancial "nalysis:

he initial in'estment re%uired is 0s. 1&!& and its payback period is .9 years. In

the first year the di'idend will be 0s. 13& and net retained earning 0s. 3&42$.

he return on assets will be $9" for the first year where as return on in'estment will

be 24" as compared to 1" cost of capital. All these figures show a 'ery healthy sign

towards the startup of the paper printing press.

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1.1Mission Statement:

he mission statement for *riends +nterprises is 5o become a leading printing

ser'ices pro'ider in the industrial belt of ,ujranwala& ,ujarat and (ialkot by earningcustomers satisfaction6.

1.' O()ective:

he objecti'e of *riends +nterprises is 5o earn profit by pro'iding %uality printing

ser'ices and to increase the sales and product)line to achie'e the targeted profit6.

1.* Opportunity Rationale:

*riends +nterprises has been in operations of printing from 1994 and fre%uently

recei'ing in%uires about paper printing. But due to non)a'ailability of resources Mr.

Amjad has to refuse the customers. 7ow after 11 years the factory is in a position to

go for di'ersification in product)line. he infrastructure of *riends +nterprises has

enough space in it to start paper)printing operations. (o there will be no e#penditure inthe shape of purchase of land and building. here will be no problem regarding

finance as the factory has recently sold a house worth 0s. $$& &. he electricity

connection is already a'ailable. And abo'e all the goodwill of the *riends +nterprises

which is due to its presence in the market for the past 11 years. aking all these points

as positi'e sign to go for paper)printing we decided to make a business plan for paper

printing. And to get clear financial picture of the company we needed a management

information system. o make a business plan firstly we studied the current business

situation at *riends +nterprises.

'.0 History of te +ompany:

*


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Mr. Amjad Bhatti who was already running a non)printed plastic bag)manufacturing

factory with his elder brother since 19 established friends +nterprises in 1994. 8e

had lot of e#perience in the plastic bag industry. In 19 he started a new factory

seeing an opportunity that people were mo'ing towards the use of plastic bags instead

of paper bags which were made up of paper)waste. In 1994 he again saw an

opportunity that people had started using printed shopping bags for packing. (o he

built a new factory named *riends +nterprises. Initially it started off as a *le#ography

printed bags manufacturing company and the profit for the first 4 months was half a

million. In 1993 ,ra'ure rinting machine was purchased to increase the product)line.

At the startup of the factory no attention was gi'en to %uality of printing neither by the

customer nor by the company as the demand was high and a few competitors were

manufacturing printed bags. 7ow the customers are %uality conscious and demand

high %uality at competiti'e price.

'.1 Mana,ement -eam:

*or the last 1 years *riends +nterprises has been working without any formal

management setup. In the start there was less competition but now the competition has

grown up rapidly and is becoming a threat to the company. *or the last ten years Mr.

Amjad Bhatti has been looking after all the operations of the company and for the last

years his son Mr. Ajmal Amjad has been doing all the marketing sort of things.

'.' "ccountin, system:

Mr. Amjad Bhatti has handled only the accounts of customers and suppliers and has

made balance sheets e'ery year but there is no income statement& cash flow statement

or cost of goods sold statement. :ue to no proper accounting system in place it is not

possible for *riends +nterprises to offer lower rates as the management do not know

their own margins a'ailable to them.

'.* +urrent Marketin, Strate,y:


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+urrent $ro%ucts:

;urrently *riends +nterprises is manufacturing a 'ast 'ariety of products in 'arious

si-es& designs& colors& in 'arious materials. In *le#ography rinting the products are

like rappers for salt& spices& tube)light fittings& tyre < tube& fans& washing machines&

retailer=s printed)shopping bags& bakers& sweets and any thing like that. It depends on

the situation. Many times we get a completely new type to make like special order for

plastic bags for bundle of clothes and garments& suitors and jackets.

In ,ra'ure rinting the products *riends +nterprises is currently making are

dishwashing soaps& nimko& slanty& mahndi& lolly pops& milk toffee& supary& rice bags&

tyre < tube and others.

+urrent $ricin,:

;urrently the shopping bags manufactured by *riends +nterprises are of medium

%uality but are priced at higher than its competitors.

8igh %uality

Medium %uality

>ow %uality8igh Medium >ow

rice rice rice

he products of *riends +nterprises fall into the Bo# ? 4 because the %uality of

*riends +nterprises is better than competitors and so they are able to charge higher

prices.

/

1 ' *

/

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+urrent $romotions:

In this industry there is no acti'ity going on regarding promotion. @ust

the shopkeepers are gi'en some margins. *or ad'ertisement a small

monogram of the company is placed just beneath the handle of some

shopping bags. In some designs company=s name and address is also

written at the bottom of the rapper.

4esi,nin,:

Mr. Ajmal Amjad has been doing designing for *riends +nterprises and the designs

which are 'ery comple# are de'eloped from professional designers. :ue to o'er)loadof work many times there is delay in designing and it then affects the whole process of

printing till the dispatch of finished goods. 7ow a designer has been hired on daily

wages bases to do designing for *riends +nterprises.

Or,ani5ational Structure:

At this moment the company has no formal organi-ational structure. All the

employees directly report to Mr. Amjad Bhatti and his son Mr. Ajmal Amjad.

Employees:

here is an 6sta% Sa,ir%culture in place at *riends +nterprises. here are 4 ustads

and 3 shagirds. Also there are gatekeepers and one mechanist in the factory=s

workshop.

Suppliers:

here are different types of suppliers for *riends +nterprises. (ome are suppliers of

olypropylene used in the manufacturing of plastic films and some are suppliers of

plastic films and some are suppliers of inks and chemicals.


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'. +urrent $ro%uction $rocess:

&lexo,rapy $rintin,:

*or most of the plastic products *le#ography printing machine is used. Its processin'ol'es de'elopment of design on a paper& making of firstly negati'es and then

rubber blocks and then pasturing of blocks on rolls for printing. he plastic films for

printing are made on film e#tractor machines& which are different for each type of

plastic. he inks and chemicals used are easily a'ailable in the market.

7ravure $rintin,:

*or pearl and metali-ed plastic paper products ,ra'ure printing machine is used. Its

process in'ol'es designing& negati'e de'elopment& chromed rolls making& and

printing. he plastic films for gra'ure printing are bought from out)side. he inks and

chemicals used in gra'ure printing are a'ailable in the market.

To know about the machines used in manufacturing of plastic bags see exhibit no. 1.

andto know about the current plant layout see exhibit no. (2)

*.0 Market Researc an% "nalysis:


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he o'er)all printing industry can be di'ided into three main categories.

*or this project we are concerned with paper printing which can be further di'ided

into three categories that are bo# board used in making packages& art paper used in

art work and flying paper used in making of books and stationery.

*.1 Importance of $rintin,:

2

$RI8-I87

I846S-R9

$"S-I+ $E"R $"$ER

$O9$RO$9E8E $O9-HEE8E

ow

4ensity

Hi,

4ensityinear

ow

4ensity

O$$

$earl

Metali5e%

&lyin, paper"rt paper;ox ;oar%


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he importance of the printing and graphic arts sector is often under)estimated. :ue to

stability in economy in last few years& there has been a positi'e trend in all major

business sectors of the country. rint media is one of the most effecti'e and

economical mediums of communication and promotion and is used by all major

businesses. (ince& the in'ention of printing press in 14$2 by ,utenberg of ,ermany& it

has contributed a lot towards e'olution of humanity. Its significance in day to day

business promotion and marketing cannot be ignored.

In today=s competiti'e en'ironment& businesses re%uire appropriate marketing ahore named All akistan (mall rinting ress Association but it is not

fully operational and does not encompass the entire industry. 8owe'er& printing

business in Earachi is comparati'ely more organi-ed and better documented. /ne

major trade association in Earachi rele'ant to this business is A,AI akistan

Association of rinting and ,raphic Arts Industry& which is trying to organi-e the

sector in association with ,o't. of (indh.

4istrict wise 4etails of $rintin, $resses in $un)a(:

10

4istrict 8o. of 6nitsBhakkar $

:.,. Ehan !

*aisalabad 1

,ujranwala 1!

@hang 1$

@helum 1

>ahore 29

>udhran

Mianwali 1

Multan 14

0awalpindi $!(argodha 43

(ialkot !

oba ek (ingh 1!


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$ro%ucts of $aper $rintin,:

rint industry is producing following productsC

F ackaging material

F In'itation < ceremonial card

F 7ewspapers < maga-ines

F *inancial reports < prospectus

F /ffice stationery < 'isiting cards

F Books of account

F Books te#t books and others

F ;alendars < diariesF ;atalogues < pamphlets

F Brochures < handbills

F osters

F ags < stickers etc

+ate,ories of $rinte% Material:

he abo'e products can be di'ided into four categories described belowC

$romotional material

It includes items like financial reports& brochures& catalogues& posters calendars&

diaries and 'isiting cards etc.

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Office stationery

It includes letterheads& printed files& 'ouchers& in'oices& inwardGoutward documents

etc. and books of account.

$u(lisin, material

It includes literature books and te#t books etc.

$acka,in, material

It includes packing material of all kinds like bo#es& cartons etc

Market Se,ments:

he market for printing products can be di'ided into following segmentsC

As far as demand for industrial and promotional items is concerned& it can safely be

assumed that e'ery industrial unit whether it is large or small& re%uires ser'ices of

printing press. ;urrent growth rate in manufacturing industries is ." in large scale

manufacturing 3."and in ser'ices sector !.$". Industrial units mostly re%uire

ser'ices of printing press for their packaging material i.e. labels& wrappings& bo#es.

he table below shows some of the industries ac%uiring the ser'ices of printing press

for packaging purposes.

$ro%uction of some in%ustries re


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he annual turno'er in the printing industries is strongly influenced by the state of the

economy in general. About ! " of the total demand comes from the indi'idual

consumer& while remaining ! " from the institutional buyers.

*.* +ustomers= "nalysis:

*or making this business plan for paper printing we conducted a sur'ey on the current

customers of *riends +nterprises. He de'eloped a %uestionnaire to be filled by the

current customers of *riends +nterprises. A sample %uestionnaire is shown in in

exhibit no. (3).

Sample Si5e:He selected a sample si-e of $ customers of *riends +nterprises. And it has been

assumed that this si-e represent all the customers of *riends +nterprises which are

1!.

Sample Selection:

He went for con'enience sampling because each %uestionnaire was to be filled by the

customer who 'isited *riends +nterprises and it was not possible for us to be in the

factory to get the %uestionnaires filled in front of us so the %uestionnaires were gi'en

to the management of *riends +nterprises and they returned it after they had been

filled.

Researc O()ectives:

1*

4escription>9ear 1333#'000 '000#01 '001#0' 7rowt ?@A

;igarettes Mil. 7os. 42&92 !3&!9 !!&$13 )

ea tons !4&9 42&$2 !4&31! 13.

;osmetics containers 3$&49 $34&299 $2$&$99 )

oilet (oap tons 3$&$$! &239 !&4 .

:etergents tons $3&994 49&$2 !9&4 19.21

:etergent Bars tons 1$&$! 14&23 13&94 !.2

+lectric Bulbs 7os. 2$&134 !!& !4&!3 )


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He had some objecti'es in our minds while de'eloping the %uestionnaire which are as

followsC

1. o know how many customers of *riends +nterprises use paper

'. In which %uantity they purchase printed paper and what are their preferences

regarding %uality& price& payment& ordering.

"nalysis of te


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he weaknesses in the competitors are as followsC

1. 7o full integration e'ery)one is working indi'idually.

'. All are working at small scale.

*. 7o efficient use of labor.

. >imited financial resources.

/. 7o credit sales.

Hhere as the strengths of the competitors are as followsC

1. ,ood location regarding customers In an established market for printing.

'. +asy access to the raw)materials.

*./ Recommen%ations after Market "nalysis:

In the light of the abo'e analysis and the sur'ey we recommend that there is an

opportunity a'ailable for *riends +nterprises to e#tend its product line by purchasing

machines ha'ing printing si-e capacity 13 J $ inches ma#. he %uality may 'ary

between a'erage and high and so is the case with the price. he company will ha'e to

be in a position to sell on 1! days credit terms. Also the office should be in a good

position as most of the customers prefer to 'isit the factory for ordering. Most of the

customers will be the hea'y users of paper printing and so there will be some margin

a'ailable with *riends +nterprises to offer discounts.

ocation:

he location of the printing press plays a great role in its progress. As the major

customers of printing press are industrial buyers& so the unit should be established

where there is a large business cluster. here is a market of printing presses on

7umania 0oad where there are at least $ printing presses. But all of them are

operating indi'idually on small scale. And there is no complete forward or backward

integration. (o the customer has to go from one shop to another to get his order

completed. (ome of the presses ha'e installed cutting machine but no lamination or

1/


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die)cutting machine where as some presses ha'e installed lamination machine but no

cutting or die)cutting machine. *riends +nterprises will be operating as a fully

integrated unit. (o the customer will get his order fully completed under one roof.

here is a little disad'antage regarding distance from local paper store. he small

press owners do not take paper in their in'entory. *riends +nterprises has the

resources to stock a reasonable amount of paper and so remo'ing the disad'antage. As

told abo'e that ! " demand comes from indi'iduals and !" from institutional

buyers& *riends +nterprises will be focusing on institutional buys rather than focusing

on indi'idual customers. (o it will be feasible to keep some in'entory of paper as the

orders will be repeated again and again.

$ro%uct Mix:

he proposed printing press has the capability to produce all the products of offset

printing industry e#cept newspapers. As *riends +nterprises is a printed packaging

material manufacturing company the main purpose of new printing press will be

manufacturing of packaging paper material like bo#es and cartons. Also it will do

some other printing works like 'isiting cards& brochures and posters. he main focus

will be to fulfill all the industrial needs of other companies. According to the market

segmentation described abo'e *riends +nterprises will be printing Industrial low i,


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Exi(it 8o. ?A

Sample etter.

4escription Bei,t Fuantity $rice ?Rs.A "vaila(ility

,lue ! Eg :rum 44 >ocal

*lying aper 1 # 23 gm

per rimQ! 2 >ocal

*lying aper # $23 gm

per rimQ! 3 >ocal

*lying aper $ # $223 gm

per rimQ! 1$ >ocal

*lying aper 1 # 3 gm

per rimQ! 9 >ocal

*lying aper # $3 gm

per rimQ! 11 >ocal

*lying aper $ # $23gm

per rimQ! 12 >ocal

Bo# Board 1 # $ gm

per rimQ1 4! >ocal

Bo# Board # $$ gm

per rimQ1 ! >ocal

Bo# Board $ # $2$ gm

per rimQ1 3 >ocal

Art ;ard $ # $2! gm

per rimQ1 1ImportedG>oc

al

;olor aper 1 # 2 gm

per rimQ1 ! >ocal

;olor paper # $2 gm

per rimQ1 2 >ocal

Art aper3 gm

per rimQ 3 Imported

late 24!#!1 # . mm 1 unit 1 Imported

Ink Nellow 4 gm

(ingle

;ontainer

1Imported from

;hina

Ink Magenta 4 gm

Ink ;yan 4 gm2

Imported from,ermany

Ink Black 4 gm


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&RIE84S E8-ER$RISESManufacturers of Printed paper and plastic bags

1st Ganuary '00

+ina ;akersMain Market (atellite ownhC !!$)!22!!)!449

Su()ect: Information a(out new paper printin, press at &.E.

:ear Mr. Ashraf

He are feeling proud to tell you that we ha'e mo'ed one step closer in ser'ing you.He are thankful to ,od almighty that has always helped us ser'e you better and nowhelped us in building an e'en stronger relation with your company.

He ha'e just setup new paper printing press which is a fully integrated unit ha'ing allthe things a customer can demand. Eeeping in 'iew the demand of our 'aluablecustomers like you we ha'e established this press to gi'e you rid of all the pains youhad to take to get printed paper for your company.

7ow your printed paper is one call away from you. Nou need to just tell us yourspecifications of the printed paper you want for once. Nou can trust us as you ha'etrusted us for the last many years. And we ensure you of best %uality and reasonablerates according to your re%uirements.

He are hopeful to hear from you soon.

ruly (incere

Mr. "m)a% ;atti

Managing :irector*riends +nterprises

Race#+ourse Roa% &ari% -own 7u)ranwala$: 0//#'*02 Mo(ile: 0*00#2120 &ax: 03'#//#'//'2

Exi(it 8o. ?A

2


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&rien%s Enterprises

$rofit ! oss "ccount &or te 9ear En%e%

*0##'00/

Rs. +ommon Si5e

(ales 19&!1&329;ost /f (ales 12&42!&$49 34"

7ross $rofit *C0/C/'0 1@

Operatin, Expenses

Administration +#penses 1$& 1"(elling +#penses 3$&293 .4"

otal Admin < (elling +#pense 1!&2937et /perating rofit &34&3 1!"/ther Income 1!&2! 1"/ther +#pense 1&$2&$9$ !"

E;I- 1C3//C0/ 10@

a# 11&999 .1"

8et $rofit 1C3*C0// 10@

Accumulated rofit BGf 9&!4&142

7et 0etained +arnings 11C13C'01

Exi(it 8o. ?2A

3


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/0

&rien%s Enterprises

;alance Seet &or -e 9ear En%e%

*0t Gune '00/

ia(ilities "ssets

+apital Rs. Rs. &ixe% "ssets Rs.

>and 1&!&

;apital$&!&

Building &$!9&194

:rawings &43$&41 *urniture Andfi#ture 4$&34

rofits 11&19&

1 Oehicles 43!&921&1$&

39 Machinery &$&

+urrent

ia(ilities +urrent "ssets

rade ;reditors $&!&2

! (tocks 1&19&431

rade :ebtors 4&1!&Ad'ances o

+mployees !!&2/ther Ad'ances $&11(uspense ayments &9&34;ash At Bank 4&!1;ash In 8and 11&113

1/CC*

3 1/CC*3


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Exi(it 8o. ?3A

/1


52/70

/'

-otal Or%ers &or &irst Mont /0

Over "ll +olor#Bise 4istri(ution Of Or%ers

1;olor 1!" 3';olor 1" !*;olor 1" !;olor 2!" $

Macine#Bise 4istri(ution Of Or%ers

Solna Or%ers Rota Or%ers

1 ;olor !" 1 ;olor !" 2

;olor !" 1 ;olor !" 4

$ ;olor !" 1 $ ;olor !" 4

4 ;olor !" 4 4 ;olor !" 3

otal 3

7ran% -otal 3Q/0

Rota Or%ers @

Solna Or%ers /@


53/70

Exi(it 8o. ?10A

/*


54/70

Exi(it 8o. ?11A

/

Market $rice &or Rota $rintin,

1 +olor Rota Or%ers ' +olor Rota Or%ers

Or%ers Or%ers

$er Or%er -otal $er Or%er -otal

Rs. Rs. Rs. Rs.

:esigning 1! 9 :esigning 1! 2ositi'e /rders 12 4$

ositi'e /rders 4$ 324

late Making ! $ late Making 1 4rinting $ 13 rinting 2 4>amination$ /rders 1! 4!

>amination$ /rders 1! 4!

Oarnish

$ /rders ! ! Oarnish1 /rder ! !:ie making 1! 9 :ie making 1! 2:ie)cutting 1! 9 :ie)cutting 1! 2

-otal '

102

' -otal ***' 10'1

* +olor Rota Or%ers +olor Rota Or%ers

Or%ers 2 Or%ers

$er Or%er -otal $er Or%er -otal

Rs. Rs. Rs. Rs.

:esigning ! 1 :esigning $ 4

ositi'e$ /rders 243 1944

ositi'e2 /rders 324 !134

late Making 1! 2 late Making 12rinting 9 $2 rinting 1 92>amination$ /rders 1! 4!

>amination3 /rders 1! 1

Oarnish1 /rder ! ! Oarnish /rder ! :ie making 1! 2 :ie making 1! 1:ie)cutting 1! 2 :ie)cutting 1! 1

-otal *332

1*03

-otal 1 **12

-otal Rota

$rice Rs.

I color 143 ;olor 114$ ;olor 1$944 ;olor $$134

-otal 3


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//

Market $rice &or Solna $rintin,1 +olor Solna Or%ers ' +olor Solna Or%ers

' Or%ers 1 Or%er

$er

Or%er -otal

$er

Or%er -otalRs. Rs. Rs. Rs.

:esigning ! ! :esigning ! !

ositi'e 1 /rders 414 414 ositi'e 1 /rders 33 33

late Making 1! $ late Making $ $

rinting 2 1 rinting 1 1

>amination1 /rder 3! 3! >amination1 /rder 3! 3!

Oarnish1 /rder ! ! Oarnish /rder !

:ie making ! 1 :ie making ! !

:ie)cutting $ 2 :ie)cutting $ $

-otal /*1 11 -otal 2 ''2

* +olor Solna Or%ers +olor Solna Or%ers

1 Or%ers ' Or%ers

$er

Or%er -otal

$er

Or%er -otal

Rs. Rs. Rs. Rs.

:esigning $! $! :esigning ! 1

ositi'e 1 /rders 14 14 ositi'e /rders 12!2 $$1

late Making 4! 4! late Making 2 144rinting 13 13 rinting 4 !2

>amination1 /rder 3! 3! >amination /rder 3! !

Oarnish /rder ! Oarnish 4 /rder ! 1

:ie making ! ! :ie making ! 1

:ie)cutting $ $ :ie)cutting $

-otal ' 3' -otal 30/

13*'

0

-otal Solna $rice Rs.

I color 114

;olor 23$ ;olor 49

4 ;olor194$

-otal

'1/1/


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Exi(it 8o. ?1'A

-otal Rota an% Solna $rice

Rs. Rs. Rs.

Rota Solna -otalI color 143 114 1!92

;olor 114 23 1244

$ ;olor 1$94 49 !32

4 ;olor $$134194$

!4

-otal 3

'1/1/

'2'1'2

Montly Sales &or '00

Monts Ganuary &e(ruary Marc "pril May

8o. of Or%ers /0 / 1 2

Sales in Rs. 313 $122 $222!4 4193! 42!$

Gune Guly "u,. Sep. Oct. 8ov. 4ec. -otal

2/ 3' 33 10 11* 1'0 1'

1C0

'

!4$1$ 2192$!92

349!9142

214!91

1 119$$3C3*C2

'

/


57/70

Exi(it 8o. ?1*A &orecaste% +ost of 7oo%s Sol%

Guly "u,ust Septem(er Octo(er 8ovem(er 4ecem(er

7o. /f /rders !

! 24

1 3 3!

(alaries$!&!

$!&!

$!&!

$!&!

$!&!

$!&

!

Ink4&9!

3!&4

4$9!&9

$212&4

9112&9

1&41!

0epairs$&

$&

$&

$&

$&

$&

+lectricity3&

9&1

1&4

11&$2

1&43

1$&2

late1&$!

19&

9&

34&2$

&

229&

49!

>amination *ilm

23&3

3

&3

43

3&4

3

92&92

3

12&!

9

112&

39

Oarnish&!

&3!

$&

$&!!

$&9

4&!

:ie Making1&$

19&

&1

444&!2

22&9

339&

41

ositi'e44&

3!&1

9!2&$

!22&!

23&2

344&

343

-otal

&912

$$&4!4

$$!&99

$23&!$

41&23

4$$&22

Ganuary &e(ruary Marc "pril May Gune -otal

9 99 12 11$ 1 1 1C0'$!&!

$!&!

$!&!

$!&!

$!&!

$!&!

'C0001$&9

3143&4

11!3&39

4129&$3

19&33

19&$

$ 1C/31C3*2$&

$&

$&

$&

$&

$&

*C00014&

1!&34

12&92

13&3

19&

&$

13C3'0$1&9

4$4&$!

$$2&3

$9&1

141&24

44&2

9 *2C/11!&24

9

1$!&

9

144&

1!4&$$

12$&39

1$&4!

1C/0C'4&2

4&9!

!&$

!&2!

2&

2&$! /*C100

$1&3$

$4&!4

$2&22

$9&93

41&!

4$&94 *C/'

31&1

3&1!

9$&$$9

99&!$

1!&22

111&3$1 3*/C1//

/


58/70

422&14!

493&23$

!$1&1

!2$&!9

!92&9

23&3$! /C*32C/0/

Exi(it 8o. ?1A

8otes to te +osts

?1ASalaries ?'AElectricity

Rs. Rs.

,raphic :esigner 1 0ota

Machine Man 12 (olna $

8elper ! 1! >amination !

-otal $er mont Salaries *//00 :ie ;utting ;utting 1!

late Making 1-otal 2000

?*AInk ?A$lates

Rota Ink +artri%,es Rota Rs.

1 ;olor 1 ;olor $

;olor $2 ;olor 4

$ ;olor !4 $ ;olor 2

4 ;olor 144 4 ;olor 2

-otal 1300Solna Ink

1 ;olor 9.! Solna Rs.

;olor 9.! 1 ;olor $

$ ;olor 14.! ;olor $

4 ;olor 4!2 $ ;olor 4!

otal Ink ;artridges 49.! 4 ;olor 144

;ost er Ink 1 -otal 1//0

-otal Ink +ost 3/0 7ran% -otal Of $lates 1*/0

/2


59/70

?/Aamination &ilm ?ADarnis

Rota $rice +ost Rota Rs.

1 ;olor 4! $$! 1 ;olor !

;olor 4! $$! ;olor !$ ;olor 4! $$! $ ;olor !

4 ;olor 1 9 4 ;olor

-otal '//00 131'/ -otal 1'/0

Solna $rice +ost Solna Rs.

1 ;olor 3! 1$3 1 ;olor !

;olor 3! 1$3 ;olor

$ ;olor 3! 1$3 $ ;olor

4 ;olor ! 4! 4 ;olor 1

-otal ///0 31* -otal 1'/0

7ran% -otal 310/0 2'22 7ran% -otal '/00

?A 4ie Makin, ?2A $ositive

Rota Rs. Rota Rs.

1 ;olor 9 1 ;olor 4$

;olor 2 ;olor 324

$ ;olor 2 $ ;olor 1944

4 ;olor 1 4 ;olor !134-otal **00 -otal 2'

Solna Rs. Solna Rs.

1 ;olor 1 1 ;olor 414

;olor ! ;olor 33

$ ;olor ! $ ;olor 14

4 ;olor 1 4 ;olor $$1

-otal 1000 -otal */0

7ran% -otal 1*00 7ran% -otal 0'2

/3


60/70

?3A4ie +uttin,

Rota Rs.

1 ;olor 9

;olor 2$ ;olor 2

4 ;olor 1

-otal **00

Solna Rs.

1 ;olor 2

;olor $

$ ;olor $

4 ;olor

-otal 200

7ran% -otal Of 4ie

+uttin, 1100

?10A7lue ?1 4rumA 00

Exi(it 8o. ?1/A

0


61/70

Exi(it 8o. ?1A

1

-ime -aken ;y /0 Or%ers

"ssume% Or%er Si5e '/00 pieces

Rota

1 +olor

Or%er

'

+olor

Or%er

*

+olor

Or%er

+olor

Or%er -otal

Machine speedImpressionsG8r. $ 1! 1!

7o. of orders 1 1 4 3

7o. of impressions ! ! ! 2

8ours consumed 1. 1.$ 1. 43 !.2

Solna

Machine speedImpressionsG8r. ! ! 1!

7o. of orders 2 4 4 3

7o. of impressions 1! 1 1 !!

8ours consumed $ 4 ! 1$.$ !.$

-otal ours consume% .3

8alf hour re%uired to start e'ery order Q ! G !

8et time consume% ?HoursA 10*

$ro%uction capacity

:aily working hours 11

Horking days 2

8ours a'ailable for production 32ime consumed by one order8ours

Q1$G!

Q.1

8o. of or%ers wic can (ecomplete%

'2>'.1

1*3


62/70

&RIE84S E8-ER$RISES

&orecaste% $rofit ! oss "ccount

&or -e 9ear En%e%

*1#4ec#0 *1#4ec#0 *1#4ec#02

8E- S"ES ! " :iscount C*03C1/0 2C31C1* 11C1*C33

;ost /f ,oods (old !&$93&!! 2&23&12 3&249&132

Administration& (elling < ,eneral+#pense

2& 2& 2&

:epreciation 142&4 121&212 9&94

O$ER"-I87 $RO&I- 1C22C0/ 1C3C*1 'C'/3C23

a# ;urrent ayable !&94 29&3 9&31

8E- I8+OME 3C* 1C12C'31 1C2C2

:i'idends 13& !& $!&

Retaine% Earnin, &or -e 9ear 2C* 23*C'31 1C112C2

Exi(it 8o. ?1A

'


63/70

&RIE84S E8-ER$RISES

&orecaste% ;alance Seet

&or -e 9ear En%e%

*1#4ec#0 *1#4ec#0 *1#4ec#02

Rs. Rs. Rs.

;ash < Marketable (ecurities 4!&39 1&32&2$3 1&41$&13$

0ecei'ables 99&2! $2!&24 42&9$

In'entory 44&2 !4&9$3 9&$$

-O-" +6RRE8- "SSE-S 1C13'C' 'C000C120 'C/30C*23

7et *i#ed Assets 1&$12&12 1&4!4&!44 &2$&2!

-O-" "SSE-S 'C/02C20' *C/C' C/C0*3

Accounts ayable 1&$$9 $&929 $!4&21

-O-" I";II-IES ''1C**3 '*C33 */C1

aid)up ;apital 1&!& 1&!& 1&!&

0etained +arnings 3&42$ 1&23&!4 &99&4

-O-" 8E- BOR-H 'C'2C* *C120C/ C'33C''

-O-" I";II-IES ! EF6I-9 'C/02C20' *C/C' C/C0*3

Exi(it 8o. ?12A

&RIE84S E8-ER$RISES

*


64/70

&orecaste% +as 7eneration Statement

&or -e 9ear En%e%

*1#4ec#0 *1#4ec#02

Rs. Rs.

Operatin, $rofit 1C3C*1 'C'/3C23

"44:

:epreciation 121&212 9&94

Su(#-otal 1C3/2C32 'C22C2*

ESS:

a# ayment 29&3 9&31

:i'idend ayment !& $!&

7ROSS O$ER"-I87 &684S

7E8ER"-E4 1C0/C30 1C*C3'

ESS: Increase ?4ecreaseA

0ecei'ables 2!&99 1&$29

In'entory 1!&21 121&9!

-O-" O$ER"-I87 8EE4S 11C130 '*C

$6S: Increase ?4ecreaseA

Accounts ayable !&2$ 3&24

-O-" O$ER"-I87 SO6R+ES /'C*0 20C

+H"87E I8 BORI87 +"$I-" 112C//3 12*C01

8et Operatin, +as 7enerate% 3*C*2 1C1C3

ESS:

;apital +#penditures $& 3$3&4

-O-" 8O8#O$ER"-I87 8EE4S *00C000 2*2C00

8E- I8+RE"SE>?4E+RE"SEA I8

+"SH*C*2 *'C/

Exi(it 8o. ?13A

8et Bort Reconciliation


65/70

O$E8I87 8E- BOR-H 0 'C'2C* *C120C/

>(C 7et income 92&42$ 1&123&91 1&423&223

(ale /f +%uity 1&!&

-O-" "44I-IO8S 'CC* 1C12C'31 1C2C2

>+((C :i'idends 13& !& $!&

E84I87 8E- BOR-H 'C'2C* *C120C/ C'33C''

&ixe% "sset Reconciliation

*orecasted *orecasted *orecasted*1#4ec#0 *1#4ec#0 *1#4ec#02

Rs. Rs. Rs.

/+7I7, 7+ *IJ+: A((+( 1&$12&12 1&4!4&!44

>(C *i#ed Assets Ac%uired 1&42&4 $& 3$3&4

>+((C :epreciation *or he eriod 142&4 121&212 9&94

+7:I7, 7+ *IJ+: A((+( 1&$12&12 1&4!4&!44 &2$&2!

Machinery 1&42&4 1&2&4 &2&3

>+((C Accumulated :epreciation 142&4 $&3!2 !$&1!

7+ *IJ+: A((+( 1&$12&12 1&4!4&!44 &2$&249

Exi(it 8o. ?'1A

E9 R"-IOS

/


66/70

&RIE84S E8-ER$RISES

$RO&I-";II-9 ?@A

7et IncomeG(ales 1$. 1$.1 1.9

7et IncomeG7et Horth 4.$ $2. $4.

/perating rofitG(ales .4 . 19.3

a#esGrofit Before a# $!. $!. $!.

-6R8ODER E&&I+IE8+9

:ays 0ecei'able 1! 1! 1!

:ays In'entory ;,( $ $ $

:ays ayable ;,( 1! 1! 1!

IF6I4I-9

;urrent 0atio !.4 .$ .$

Ruick 0atio $.4 !.$ !.$

EDER"7E

otal >iabilitiesG7et HorthS .1 .1 .1

>ong erm >iab.G7et HorthS . . .

otal >iabilitiesGotal Assets 3.3" .9" .2"

I8DES-ME8- I84I+"-ORS

7et IncomeG7et Horth 4.$ $2. $4.

:i'idendsG7et Income 13.2 $.! $.3

Exi(it 8o. ?''A

8otes to te "ccounts

8otes to te macinery account

'00 '00 '002


67/70

Macinery Rs Rs Rs

0ota $&

$& )

(olna 3&

) 3&

;utting 92&

) $3&4

:ie ;utting 1!&

) )

>amination $3&4

) )

late Making Machine !&

) )

Installation +#pense !&

) )

Maintenance /f 8all $&

) )

-otal

1C'C0

0 1C'C00 'C00C200

Re%ucin, ;alance 4epreciation

Meto% '00 '00 '002

:epreciationuseful >ife 1 Nears 142&4

121&21

29&9

4

"ccumulate% 4epreciation

142&4

$&3!

2

!$&1!

Macinery "ccount after

%epreciation

1C*1C1

0

1C/C/

'C0*C/

0

4ivi%en% Rate

13& !& $!&

Exi(it 8o. ?'* A +ommon Si5e "nalysis


68/70

Exi(it 8o. ?' A -ime Series "nalysis

;ase#9ear ?$revious yearA

&rien%s Enterprises

$ro)ecte% $rofit ! oss "ccount

&or -e 9ear En%e%J.

'00 '00 '002

Rs. Rs. Rs.

(ales &29$&34

9&$32&43

" 1&14&$

3"

;ost /f good (old !&$93&!!

2&23&12

4" 3&249&132

9"

7ross $rofit 'C'3/C**

'C0C*1

1

13" *C*/C/1

2

4"

Marketin, Expense

(elling +#pense 92&

92&

" 92&

"

(ales :iscount $34&29

429&$4

" 2&$!

3"

"%ministration Expenses

0ent 13&

13&

" 13&

"

:epreciation 142&4

121&212

11" 9&94

4"

otal Admin < Marketing+#pense

32&9$

92&94

1" 1&12&$

"

E;I- 1&433&44

1&9&$

1" &!9&433

2"

a# !&94

29&3

1" 9&31

2"

8et $rofit 3C

*

1C12C'3

1

1" 1C2C

2"

:i'idend 13&

!&

$!&

0etained +arnings for the year 3&42$

39$&91

1&113&22

Accumalated 0etained +arnings 1&23&!4

&499&41

7et 0etained +arnings 3&42$

1&$3&!4

1&221&1

2

&rien%s Enterprises

$ro)ecte% $rofit ! oss "ccount&or -e 9ear En%e%J.

'00 '00 '002

Rs. Rs. Rs.

(ales&29$&

34 100@ 9&$32&

43 100@ 1&14&

$ 100@

;ost /f good (old!&$93&

!! " 2&23&

12 1" 3&249&1

32 "

7ross $rofit'C'3/C*

* $" 'C0C*1

1 9" *C*/C/1

2 3"

Marketin, Expense

(elling +#pense92&

1" 92&

1" 92&

1"

(ales :iscount$34&29 !"

429&$4 !"

2&$! !"

"%ministration Expenses

0ent13& "

13& "

13& 1"

:epreciation142&4 "

121&212 "

9&94 "

otal Admin < Marketing

+#pense

32&

9$ 1"

92&

94 1"

1&12&

$ 9"

E;I-1&433&

44 19" 1&9&

$ 19" &!9&4

33 19"

a#!&94 "

29&3 "

9&31 "

8et $rofit3C

* 1$" 1C12C'3

1 1" 1C2C

1"

:i'idend13&

!&

$!&

0etained +arnings for the

year

3&

42$

39$&

91

1&113&2

2Accumulated 0etained+arnings

1&23&!4

&499&41

8et Retaine% Earnin,s3&42$

1&$3&!4

1&221&1


69/70

3

Return On "ssets .8et income>-otal "ssets

'00 '00 '002

$9" $4" $"

Return On EE


70/70

;i(lio,rapy:

Information ,aterin, from net trou, fallowin, we(#sites:

ttp:>>statpak.,ov.pk>

www.pap,ai.com.pk>

www.sme%a.or,.pk>

+ontacts:

Suppliers of papersC plates an% ink

R"&&ISO8S ?$D-.A IMI-E41stfloor (ufi ;hamber& >ink Mc >eod 0oad& >ahore.h ? 4)13& $129

"#F"M"R $"$ERS)Akbari 0oad Anarkali& >ahore.h ? 4)921.

7R"$HO S+"8 S6$$IES ?$D-.A IMI-E4Eashif ;entre& nd *loor& !!)A&;hamberlaine 0oad& >ahore.h ? 4)$!3& $!1.

M"I $"$ER M"R-,anpat 0oad& >ahore.h ? 4)$!$43& $11!!$.

"#";4 +OR$OR"-IO8
http://statpak.gov.pk/http://www.papgai.org.pk/http://www.smeda.org.pk/http://statpak.gov.pk/http://www.papgai.org.pk/http://www.smeda.org.pk/

final report of friends enterprise

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