Model: Future maintainable profit For the year ended 31 March 2010, a public limited company reported a profit of Rs.14,00,00,000 after paying income tax @ 30%. It was found that the year’s income included Rs.1,00,00,000 for a claim lodged in 2007–08 for which no entry had been passed then. The year 2008–09 was a normal year for trading concern. The company plans to launch a new product and the following are the estimates in respect of this

Sales

Expenditure on raw material

12,00,00,000

Wages

5,00,00,000

Share of fixed expenses (including an expected increase of Rs.1,50,00,000)

4,50,00,000