Ambuja Cements Ultra tech ACC

2009 2008 2009 2008 2009 2008

Sales Turnover 7089.89 6396.2 7160.42 6285.8 8259.77 7848.32
Excise Duty 907.8 798.29 774.92 773.81 1070.21 967.66
Opening Stock of Raw Materials 53.05 46.39 43.26 23.43 88.54 60.06
Purchases of Raw Material 621.19 451.94 720.82 556.91 871.31 889.52
Closing Stock of Raw Materials 84.13 53.05 68 43.26 73.37 88.54
Closing Stock Of WIP 119.98 85.94 176.99 102.35 149.44 146.71
Closing Stock of Finished Goods 78.01 53.44 67.82 56.12 78.86 81.26
Closing Stock of Other Materials 27.75 23.74 0 0 0 0
Opening Stock of WIP 85.94 45.85 102.35 75.6 146.71 157.06
Opening Stock of Finished Goods 53.44 38.55 56.12 59.45 81.26 63.98
Opening Stock of Other Materials 23.74 18.22 0 0 0 0
Power & Fuel Cost 1325.69 1019.77 1715.06 1255.05 1598.96 1243.63
Employee Cost 256.85 194.96 212.64 163.15 409.71 349.68
Freight Inwards & Transport charges 208.25 162.69 162.86 133.68 0 0
Packing Materials 210.53 180.03 0 0 280.14 230.01
Stores Consumed 221 162.43 412.99 348.21 13.86 20.78
Repairs - Plant & machinery 67.98 52.65 92.58 65.48 276.21 264.34
Repairs - Factory Building 14.14 13.72 7.59 5.12 14.72 9.57
Repairs - Others 16.41 7.84 22.59 16.86 70.92 75.5
Other Operating Expenses 1.82 2.96 0 0 0 0
Rent,Rates and Taxes paid (sales related) 20.09 11.39 37.01 43.12 131.97 146.34
Lease Rent / Hire Charges paid 0 0 8.58 6.26 0 0
Sales Tax 7.92 9.08 0 0 0 0
Insurance 14.2 12.89 8.21 9.28 17.86 18.3
Discount paid 75.04 71.06 56.56 57.52 130.95 114.08
Advertisement 53.94 40.72 105.65 101.52 47.56 41.77
Commission expenses on sales 12.8 10.48 23.17 14.72 20.24 15.5
Distribution Expenses 1037.65 955.62 1071.08 969.26 1178.56 1108.13
Legal Expenses 0 0 27.5 16.23 91.86 100.52
Travel Expenses 0 0 24.03 21.61 0 0
Printing and Stationery 0 0 10.93 9.9 0 0
Audit Expenses 1.74 1.4 0 0 2.66 2.72
Royalty and technical fees 75.81 74.69 0 0 86.69 84.95
Director's Remuneration 10.28 14.72 5.16 4.56 3.33 3.59
R & D Expenses 0.24 0.24 0 0 3.29 3.05
Miscellaneous Expenses 259.6 196.5 65.62 31.14 190.75 275.46
Depreciation 259.76 236.34 323 237.23 294.18 305.07
Tax 560 939 197.08 510.06 510.47 472.75
Interest 32.06 75.85 125.51 82.31 39.96 73.87

Ambuja Cements Ultra Tech Cements ACC

2008-09 2007-08 2008-09 2007-08 2008-09 2007-08
Direct Material
Purchases of Raw materials 621.19 451.94 720.82 556.91 871.31 889.52
Freight Inwards & transport charges 208.25 162.69 162.86 133.68 0.00 0.00
Opening Stock of Raw materials 53.05 46.39 43.26 23.43 88.54 60.06
Less: Closing Stock of Raw materials 84.13 53.05 68.00 43.26 73.37 88.54
Raw Materials Consumed 798.36 607.97 858.94 670.76 886.48 861.04

Direct Labor costs 102.74 77.98 85.06 65.26 163.88 139.87

Direct Expenses- Excise Duty 907.80 798.29 774.92 773.81 1070.21 967.66
Prime Cost 1808.90 1484.24 1718.92 1509.83 2120.57 1968.57

Manufacturing Overhead
Employee Cost (Salary/wages) 51.37 38.99 42.53 32.63 81.94 69.94
Power & fuel cost 1325.69 1019.77 1715.06 1255.05 1598.96 1243.63
Packing Materials 206.52 174.51 0.00 0.00 280.14 230.01
Stores Consumed 221.00 162.43 412.99 348.21 13.86 20.78
Repairs: P&M 67.98 52.65 92.58 65.48 276.21 264.34
Repairs: Factory building 14.14 13.72 7.59 5.12 14.72 9.57
Other Operating Expenses 1.82 2.96 0.00 0.00 0.00 0.00
Royalty & technical fees 75.81 74.69 0.00 0.00 86.69 84.95
Depr. related to P&M and Factory bldgs 181.83 165.44 226.10 166.06 205.93 213.55
Manufacturing overhead 2146.16 1705.16 2496.85 1872.55 2558.45 2136.77

Opening Stock of WIP 85.94 45.85 102.35 75.60 146.71 157.06

Less: Closing Stock of WIP 119.98 85.94 176.99 102.35 149.44 146.71
COGM = PC+MOH+OpgWIP-clsgWIP 3921.02 3149.31 4141.12 3355.63 4676.29 4115.69

Opening Stock of FG 53.44 38.55 56.12 59.45 81.26 63.98

Less: Closing Stock of FG 78.01 53.44 67.82 56.12 78.86 81.26
COGS = (7) + (8) - (9) 3896.45 3134.42 4129.42 3358.96 4678.69 4098.41

Selling and Admin Overheads

Repairs: others 16.41 7.84 22.59 16.86 70.92 75.50
Rent,Rates and Taxes paid (sales related) 20.09 11.39 37.01 43.12 131.97 146.34
Lease Rent / Hire Charges paid 0.00 0.00 8.58 6.26 0.00 0.00
Sales tax 7.92 9.08 0.00 0.00 0.00 0.00
Insurance of FG 14.20 12.89 8.21 9.28 17.86 18.30
Discount paid 75.04 71.06 56.56 57.52 130.95 114.08
Advertisement 53.94 40.72 105.65 101.52 47.56 41.77
Commission expenses on sales 12.80 10.48 23.17 14.72 20.24 15.50
Distribution expenses 1037.65 955.62 1071.08 969.26 1178.56 1108.13
Audit Expenses 1.74 1.40 0.00 0.00 2.66 2.72
Legal Expenses 0.00 0.00 27.50 16.23 91.86 100.52
Travel Expenses 0.00 0.00 24.03 21.61 0.00 0.00
Printing and Stationery 0.00 0.00 10.93 9.90 0.00 0.00
Director's Remuneration 10.28 14.72 5.16 4.56 3.33 3.59
R & D Expenses 0.24 0.24 0.00 0.00 3.29 3.05
Other Administrative expenses 0.00 0.00 0.00 0.00 0.00 0.00
Miscellaneous expenses 259.60 196.50 65.62 31.14 190.75 275.46
Employee Cost (Salary/wages) 102.74 77.98 85.06 65.26 163.88 139.87
Other Depreciation 77.93 70.90 96.90 71.17 88.25 91.52
Period Cost 1690.58 1480.83 1648.05 1438.41 2142.09 2136.35

Conversion cost = Direct lab, exp+ MFG OH 3156.70 2581.43 3356.82 2711.62 3792.54 3244.30
Product Cost = Prime cost+MftgOH 3955.06 3189.40 4215.76 3382.38 4679.02 4105.34

Production units (MTs) 17757706 16861080 15864000 15069000 20836000 19921000

Production units (MTs)- in Cr 1.78 1.69 1.59 1.51 2.08 1.99
Cost per MT=COGM/prod.units 2208 1868 2610 2227 2244 2066
Per unit data
Prime cost 1019 880 1084 1002 1018 988
Manufacturing expenses per unit 1209 1011 1574 1243 1228 1073
Conversion cost 1778 1531 2116 1799 1820 1629
COGM 2208 1868 2610 2227 2244 2066
COGS 2194 1859 2603 2229 2245 2057
Period cost 952 878 1039 955 1028 1072