| Particulars | Head of Profit and Loss Statement |
| (1) Sales | Revenue from operation |
| (2) Salary | Employees benefit expenses |
| (3) Depreciation | Depreciation and amortized expenses |
| (4) Bad debt recevered | Other income |
| (5) Debenture interest paid | Financial cost (expense) |
| (6) Audit fee | Other expense |
| (7) Income of scrap | Other income |
| (8) Profit on sale of asset | Other income |
| (9) Advertisement expenses | Other income |
| (10) Contribution to provident fund | Employees benefit expense |
| (11) Interest on bank overdraft | Financial cost (expense) |
| (12) Bank charges | Other expense |
| (13) Bonus to employees | Employees benefit expense |
| (14) Debenture discount written off | Depreciations and amorized expense |
