BALANCE-SHEET (ASSETS)Client's Name: Ronit and Sumit TradeMonth Covered: 12Auditor: Chhabi Lal Sharma from Chhabi AssociatesAnalyst: Pratikshya Pokharel

Audited Projected Audited Projected Projected Particulars 2070/71 2071/72 2071/72 2072/73 2073/74

12 months 12 months 12 months 12 months 12 monthsInvestmentGovernment SecuritiesInvestment in subsidiary companyOther investment - Total investment - - - - Fixed Assets:LandDeprecationWork in progressDepreciationOffice Equipment & Furniture 287 230 230 284 349 Deprecation on Furniture and Fixture 57 46 46 34 43 Vehicles 895 716 716 573 430 Deprecation of Vehicles 179 143 143 143 115 Less : sales of AssetsGross Fixed Assets 1,182 946 946 856 779 Total Depreciation 236 189 189 178 157 Total Fixed Assets 946 756 756 679 622 Current AssetsInventories 5,230 5,653 5,432 5,648 6,224 Stocks: Work - in - progressStocks: Finished goodsTotal Stocks 5,230 5,653 5,432 5,648 6,224 Cash and Bank balance 956 1,248 759 1,639 1,992 Sundry Debtors/Receivable 2,000 2,100 2,160 2,270 2,376 ReceivablesAdvance/Deposits/Receivables 1,200 1,300 1,286 1,161 961 Margin - - - - - Marketable securitiesOther operating curent assetsTotal Current Assets 9,386 10,301 9,637 10,718 11,553 Total Tangibles Assets 10,332 11,057 10,393 11,397 12,175 Intangibles asset - OtherAdv. Income tax net of provisionPreliminary Exp.Defferred revenue expenditurePre-operating expensesCapital Work in Progress - - - - - Total intangibles assets- Other - - - - - Total Assets 10,332 11,057 10,393 11,397 12,175

BALANCE-SHEET (ASSETS)

Projected 2074/75

12 months

-

407 52 315 86

722 138 583

6,454

6,454 3,000 2,571

781 -

12,806 13,389

- - 13,389

BALANCE-SHEET (LIABILITIES)Client's Name: Ronit and Sumit TradeMonth Covered: 12Auditor: Chhabi Lal Sharma from Chhabi AssociatesAnalyst: Pratikshya Pokharel

Particulars

Audited Projected Audited Projected Projected Projected2070/71 2071/72 2071/72 2072/73 2073/74 2074/75

12 months 12 months 12 months 12 months 12 months 12 monthsShare CapitalIssued & Paid Up Capital 300 300 300 300 300 300 Preference ShareProprietor Inv. (Promotors Investment) 1,000 1,000 1,000 1,000 1,000 1,000 Capital ReservesGeneral Reserve 400 1,334 1,334 1,884 2,415 2,959 Retained Earning ( P&L A/C ) 934 623 551 531 544 695

Shareholder's fund ( Net worth ) 2,634 3,256 3,184 3,715 4,259 4,953 Long term loansLong Term Borrowing-Secured - - - - - Lease / HP long termSub Ordinated DebtDebentureMortgages

Long Term Debt - - - - - - Current Liabilities & ProvisionOverdraft-Secured 3,882 4,000 1,925 4,000 4,000 4,000 Short Term Loans 2,000 Long Term Loan-current PortionCreditors Trade 1,669 640 1,228 1,500 1,654 1,857 Loans from OthersProvisions:Tax 736 777 780 800 820 850 :Dividends :Employee Benefits :Other 5 5 5 5 5 5 Total Provisions 741 782 785 805 825 855 Security Deposits 1,500 1,500 1,500 1,500 1,500 1,500 Sundry creditors/Bills payable 1,206 2,379 1,071 1,177 1,237 1,524 AccrualsOther Operating Current Liabilities - 200 200 200 200Total current liabilities 7,498 7,801 7,209 7,682 7,916 8,436 Total Liability 10,332 11,057 10,393 11,397 12,175 13,389 Capital Employed 2,634 3,256 3,184 3,715 4,259 4,953 OFF-BALANCE SHEET INFORMATIONContingent LiabilitiesBalance sheet difference (0) - - - - -

PROFIT & LOSS ACCOUNTClient's Name: Ronit and Sumit TradeMonths covered: 12Auditor: Chhabi Lal Sharma from Chhabi AssociatesAnalyst: Pratikshya Pokharel

Particulars

Audited Projected Audited Projected Projected 2070/71 2071/72 2071/72 2072/73 2073/74

12 months 12 months 13 months 13 months 14 monthsSales Revenue (Income from Sales) 40,020 44,022 42,021 44,542 47,215 - Sales returnVAT (-)Total Sales 40,020 44,022 42,021 44,542 47,215 Cost of good sold+ opening stocks 3,870 4,200 5,230 5,432 5,648 + Purchases 36,210 39,831 36,803 38,950 41,820 - Purchase return+ Direct expenses 454 560 640 740 850 - Closing stocks 5,230 5,653 5,432 5,648 6,224 Cost of good sold 35,304 38,938 37,241 39,474 42,094 Gross Profit (loss) 4,716 5,084 4,780 5,068 5,121 Non Operating Income:Interest ReceivedCommission Received 500 590 520 570 680 Profit & Loss from sale of assetsWrite off / AmortizationsOther Opt. Income ReceivedTotal other operating income 500 540 550 570 680 Non Operating Expenses:Depreciation 236 189 189 178 157 Office administrative expenses 1,558 1,745 1,733 1,660 1,680 Salaries - - - - - Fuel Expenses 532 550 585 750 850 Rent - - - - - Contengent Expenses - - - - - Other Expenses 310 340 112 120 150 Total operating expenses 2,636 2,824 2,619 2,708 2,837 Net operating profit before interest and taxes 2,580 2,800 2,711 2,931 2,964 Interest 430 400 380 400 400 Interest on TLInstallment (EMI)Tax paid/Provisioned 736 777 780 800 820 Net profit after bonus and interest 2,150 2,400 2,331 2,531 2,564 Net Profit 1,414 1,623 1,551 1,731 1,744 Drawing from Profit 480 1,000 1,000 1,200 1,200 Profit/Loss transferred to Balance Sheet 934 623 551 531 544 Balance Transferred to B/S Reserve Cumulative 400 1,334 1,334 1,884 2,415

PROFIT & LOSS ACCOUNT

Projected 2074/75

15 months 50,520

50,520

6,224 44,497

900 6,454 45,167 5,353

730

730

138 1,700 - 900 - - 200 2,938 3,145 400

850 2,745 1,895 1,200 695 2,959

Cash Flow StatementClient's Name: Ronit and Sumit TradeMonth Covered: 12Auditor: Chhabi Lal Sharma from Chhabi AssociatesAnalyst: Pratikshya Pokharel

Amount in NPR'000

Particulars Audited Projected Audited Projected Projected

Fiscal Year 2070/71 2071/72 2071/72 2072/73 2073/74

Months covered 12 12 ### 12 ###

Cash flow from operating activities Net profit after Interest & Taxes 1,414 1,623 1,551 1,731 1,744

+non-cash operating expenses 236 189 189 178 157

+ non operating expenses - non operating income Cash flow before changes in working capital 1,650 1,812 1,740 1,908 1,901

Decrease/(Increase) in Current Assets (+/-) (1,610) (523) (362) (326) (682)

Increase/(Decrease) Current Libilities (+/-) 899 121 (532) 398 234

Net Cash from Operation 939 1410 846 1980 1453

Cash Flow from investing activitiesSale/(Purchase) of Fixed Assets 100 100

Increase/Decrease in Investments 0 0 0 0 0

Net Cash from Investing activites 0 0 0 100 100

Cash flow from financing activitiesIncrease /(Decrease) in Long Term Loan 0 0 0 0 0

Increase /(Decrease) in proprietors fund 0 0 0 0 0

Drawing by Proprietor (480) (1,000) (1,000) (1,200) (1,200)

Increase /(Decrease) in Working Capital Loan 118 (118) (43) - -

Net Cash from financing activities (362) (1,118) (1,043) (1,200) (1,200)

Net Increase/Decrease in Cash 577 292 (197) 880 353 Opening Cash Balance 379 956 956 759 1639 Closing Cash Balance 956 1248 759 1639 1992

Cash Flow Statement

Amount in NPR'000

Projected

2074/75

12

1,895

138

2,033

(425)

520

2128

80

0

80

0

0

(1,200)

-

(1,200)

1008 1992 3000

HOT BEVERAGEPer Cup Small Pot Middle Pot Big Pot

Black Tea 30 90 120 180Milk Tea 50 140 180 280Lemon Tea 40 120 160 240Mint Tea 40 120 160 240Masala Tea 80 200 250 350Ginger Tea 50 150 200 300Hot Lemon 30 90 120 180

Black Coffee 60 180 240 360Milk Coffee 70 210 280 420Fresh Coffee 90 270 360 540Hot Chocolate 70 210 280 420Hot Milk 40 120 160 240Hot Water 20 60 80 100Small Thermas 200Big Thermas 300

BREAKFAST

HEAVY BREAKFASTJuice(Apple/Pineapple/Mango)Toast/Brown Bread w/ Butter/Jam/HoneyOmlette fried EggsPorridge/ Muesli 350

TIBETAN BREAKFAST

Tibetan Tea/Black Wheat Bread/Omlet/Fried Egg/Localcurry) 350

LIGHT BREAKFASTTea/Coffee/Toast/W/Butter/Jam/Honey/Omlette/Fried Eggs 250

TIBETAN BREAD(served with Butter /Jam/Honey/Peanut)Tibetan Bread 180Tibetan Bread w/Omlette Eggs 280Cheese Tibetan Bread 200

TOAST(served with Butter /Jam/Honey/Peanut)Toast (3pcs) 80Toast w/Omlette or Fried Eggs 200Toast w/Cheese Omlette Eggs 230Toast w/Tomato & Cheese 150french Toast (3pcs) 150

PANCAKESPlain Pancake 100Apple Pancake 130

PORRIDGE(Served w/Honey)Oat Porridge 100Oat Porridge w/ Apple 120

Tsampa Porridge 100Tsampa Porridge w/ Apple 120

MUSELI

(Served w/Honey)

Museli w/Milk 100Museli w/Fruits 120

EGG(Served W/ Honey) 70Boiled Eggs 100

Fried Eggs 100Plain Omelette 130Onion Omelette 130Vegetable Omelette 150Cheese Omelette

SOUP

Minestrone Soup 130

French Onion Soup 130

Garlic Soup 130Mushroom Soup 150Vegetable Soup 130Vegetable Noodles Soup 150Potato Soup 150Tomato Eggs Soup 180

Tomato Noodle Soup 180Chicken Noodles Soup 200

POTATOESBoiled Potato 80

Fried Potato 120

Fried Potato W/Egg 200

Mashed Potato W/Cheese 150Mashed Potato W/Vegetable 180

INDIAN DISH

ROTI/PARATHAChapati( 2pcs.) 100

Plain Paratha 130

Aloo Paratha 150Vegetable Paratha 150

CURRYVegetable Curry 200Eggs Curry 250Potato Curry 200Chicken Curry 300

RICE SPECIALITYPlain Rice 100

Plain Fried Rice 130Vegetable Fried Rice 200Vegetable Eggs Fried Rice 200Chicken Fried Rice 230

SNACKSDry Papad 70Fry Papad 100Prawn 70Pop Corn 80French Fries 150Vegetable Pakauda 180Sukuti Fry 300

NON-ALCOHOLIC COLD DRINKSCoke/Fanta/Sprite(500ml) 150Juice (Apple/Mango) 100Local Juice (Seauckthron) 130Mineral Water 70

TRADITIONAL NEPALI SPECIAL

NON-VEGETARIANWhite Rice with Local Dal, Served with Chicken or Mutton, Vegetable Curry, Homemade Picke, Papad and Green Salad. 450VEGETARIANwhite Rice with Local Dal, Vegetable Curry, homemade Pickel,Papad & Salad. 350TIBETAN SPECIALITY Dhido (Mashed Buckwheat Fine Flower Topped Yad's Butter),Served with Chicken or Mutton Curry, Vegetable Curry,Homemade Pickle Papad & Green Salad. 450

ALCOHOLIC DRINKS

Beer (Sanmiguel, Tuborg, Carlsberg, Everest) 400Local Wine(Rakshi) Per Glass 70Rum Coffe Per Glass 150Mustang Coffe Per Glass 130

WINEGlass Bottle

Red Wine 500 1800White Wine 500 1800

60ml 180ml 350ml 700mlApply Brandy 100 250 400 700Apricot Brandy 100 250 400 700

Royal Stag 180 450 800 1600

Vodka 180 450 800 1600

Khukuri Rum 180 450 800 1600Jin 180 450 800 1600Signature 200 500 1000 1800Antiquity Red 225 600 1100 2000Antiquity Blue 250 700 1200 2200

IMPORTED DRINKS

60ml 1000mlChivas 500 7000

Black Lebel 500 7000Red Lebel 400 6000Vat 69 400 6000

CHINESE DISH

CHOWMEINPlain Chowmein 130Vegetable Chowmein 200

Vegetable Egg Chowmein 230Chicken Chowmein 280

MO:MOVegetable Momo 100Vegetable Cheese Momo 150Potato Momo 100Potato Cheese Momo 150Apple Momo 100

ITALIAN DISH

SPAGHETTI( CHEESE Based)Tomato Cheese Spaghetti 250Tomato Vegitable Spaghetti 200Tomato Mushroom Spaghetti 300Tomato Egg Spaghetti 330

MACARONI (CHEESE BASED)Macaroni Mushroom Cheese Sauce 300Macaroni Egg Onion Mushroom Sauce 350

Macaroni Tomato Vegetable Cheese Sauce 280

CONTINENTAL

CHICKENChicken Chilly 350

Fried Chicken w/Chips & Vegetable 500

SALADFresh Green Salad 150

DESERTSApple Fritteres 100