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Exhibit 1

Treating Suji,Wholemeal Flour and Bran as Byproduct


Using Production Method For Calculation

White Flour Suji Wholemeal Flour Bran

Total Production 540 90 90 180


Selling Price Rs. 2,100.00 Rs. 2,480.00 Rs. 2,000.00 Rs. 1,140.00

Total Joint Production Cost Rs. 1,665,000.00


Seperable Cost per Ton Rs. 78.00 Rs. 84.00 Rs. 34.00 Rs. 16.00
Total Seperable Cost Rs. 42,120.00 Rs. 7,560.00 Rs. 3,060.00 Rs. 2,880.00
As we are considering the
three items to be by product
we have
Total Revenue generated
from the by products Rs. 223,200.00 Rs. 180,000.00 Rs. 205,200.00
Total Rs. 608,400.00

Total Product Cost of Main


Product Rs. 1,707,120.00

Offsetting revenue generated


from the by product
Rs. 608,400.00
Total Manufacturing Cost Rs. 1,098,720.00
Cost Per Ton Rs. 2,034.67 Rs. 2,480.00 Rs. 2,000.00 Rs. 1,140.00
Profit Per Ton Rs. 65.33 Rs. - Rs. - Rs. -
Profit Margin 3.11% 0.00% 0.00% 0.00%
Exhibit 2
Treating Bran as Byproduct
Using Production Method For Calculation

White Flour Suji Wholemeal Flour

Total Production 540 90 90


Selling Price Rs. 2,100.00 Rs. 2,480.00 Rs. 2,000.00

Total Joint Production Cost Rs. 1,665,000.00


Seperable Cost per Ton Rs. 78.00 Rs. 84.00 Rs. 34.00
Net reliaseable value after
seperable cost Rs. 2,022.00 Rs. 2,396.00 Rs. 1,966.00
Total cost Seperable Rs. 42,120.00 Rs. 7,560.00 Rs. 3,060.00
Total Reliazable Value after
seperable Cost Rs. 1,091,880.00 Rs. 215,640.00 Rs. 176,940.00
Weight of the 3 products 0.74 0.15 0.12
Joint Cost Allocation Rs. 1,224,674.43 Rs. 241,866.13 Rs. 198,459.44
Total Revenue from Barn

As we are considering the


Barn as byproduct

Total Manufacturing Cost Rs. 1,266,794.43 Rs. 249,426.13 Rs. 201,519.44


Offsetting Barn Revenue Rs. 150,932.85 Rs. 29,808.37 Rs. 24,458.79
Total Cost of Main Product Rs. 1,115,861.58 Rs. 219,617.77 Rs. 177,060.65

Cost Per Ton Rs. 2,066.41 Rs. 2,440.20 Rs. 1,967.34


Profit Per Ton Rs. 33.59 Rs. 39.80 Rs. 32.66
Profit Margin 1.63% 1.63% 1.66%
Bran

180
Rs. 1,140.00

1,665,000.00
Rs. 16.00

Rs. 1,124.00

Rs. 205,200.00

Rs. 1,140.00
0
0.00%

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