Financial position
Period: 1 Apr 2025 – 15 Sep 2025 · GSTIN 24AABCL2345R1ZP · Books locked till 31 Aug 2025
Receivables outstanding
₹42,86,500
+6.4% vs Aug · 31 open invoices
Payables due
₹18,62,940
-3.1% vs Aug · ₹4.2L due this week
Cash & bank position
₹27,41,380
+11.2% across 4 accounts
Net profit (Sep MTD)
₹9,18,650
+4.8% margin 17.3%
Revenue vs collections · last 12 months
View P&LOct
Nov
Dec
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Peak in March reflects year-end billing of ₹86.4L against AMC renewals. September is part-month (to 15 Sep).
Receivable ageing
Send reminders Not due ₹18,43,200
1–30 days ₹11,14,600
31–60 days ₹7,28,900
61–90 days ₹3,42,700
Over 90 days ₹2,57,100
Recent invoices
All invoices| Invoice | Customer | Amount | Status |
|---|---|---|---|
| INV-2526-0418 | Meridian Textiles Pvt Ltd | ₹4,72,600 | Paid |
| INV-2526-0417 | Sankalp Infra LLP | ₹8,15,000 | Partly paid |
| INV-2526-0416 | Nandini Dairy Foods | ₹1,96,350 | Sent |
| INV-2526-0415 | Vraj Polymers | ₹6,04,800 | Overdue 42d |
| INV-2526-0414 | Deccan Logistics Co. | ₹2,88,140 | Paid |
| INV-2526-0413 | Kalyani Engineering Works | ₹3,41,900 | Draft |
P&L snapshot · YTD
Full statement| Line item | FY 25-26 YTD | vs LY |
|---|---|---|
| Revenue from operations | ₹3,42,18,400 | +12.6% |
| Cost of goods sold | ₹1,96,54,900 | +14.1% |
| Gross profit | ₹1,45,63,500 | +10.6% |
| Employee cost (incl. PF/ESI) | ₹58,92,300 | +8.4% |
| Rent, power & admin | ₹19,46,120 | +2.1% |
| Finance cost | ₹6,18,740 | +19.8% |
| Profit before tax | ₹61,06,340 | +13.2% |
Compliance calendar
| GSTR-1 · Aug 2025 | Filed |
| GSTR-3B · Aug 2025 | Filed |
| TDS 26Q · Q2 challan | Due 7 Oct |
| PF ECR · Sep 2025 | Due 15 Oct |
| GSTR-1 · Sep 2025 | Opens 1 Oct |
Top customers by outstanding
SI
Sankalp Infra LLP₹9,84,200 · 3 invoices
VP
Vraj Polymers₹7,21,600 · overdue 42 days
MT
Meridian Textiles Pvt Ltd₹5,46,900 · 2 invoices
KE
Kalyani Engineering Works₹3,90,400 · retention held
Activity
Audit trailPayment ₹4,72,600 matched to INV-2526-0418 (NEFT, HDFC ••4821)
Today, 11:42 · auto-reconciledGSTR-2B for Aug 2025 downloaded — 4 invoices mismatched with purchase register
Yesterday, 18:05 · by Priya NairBill BL-0932 from Shreeji Packaging booked — ₹1,18,400 (ITC eligible)
13 Sep, 16:20 · by Amit DeshmukhReminder sent to Vraj Polymers for INV-2526-0415 (overdue 42 days)
12 Sep, 10:00 · automatedBooks locked for August 2025 by Ravi Sheth
10 Sep, 09:15
Sales invoices
18 open · ₹42,86,500 outstanding · place of supply defaults to Gujarat (24)
Billed this month
₹31,47,900
+9.1% vs Aug
Overdue
₹13,28,700
-2.4% 9 invoices
Collected (Sep)
₹24,90,150
+14.7% 21 receipts
Avg collection days
38 days
-4 days target 30
All invoices · FY 2025-26
Export to Excel| Invoice | Customer | GSTIN | Date | Taxable | CGST+SGST / IGST | Total | Status |
|---|---|---|---|---|---|---|---|
| INV-2526-0418 | MT Meridian Textiles Pvt LtdSurat, Gujarat |
24AACCM8812K1Z4 | 12 Sep 2025 | ₹4,00,508 | ₹36,046 + ₹36,046 | ₹4,72,600 | Paid |
| INV-2526-0417 | SI Sankalp Infra LLPAhmedabad, Gujarat |
24AAKFS4471P1ZB | 10 Sep 2025 | ₹6,90,678 | ₹62,161 + ₹62,161 | ₹8,15,000 | Partly paid |
| INV-2526-0416 | ND Nandini Dairy FoodsBengaluru, Karnataka |
29AABCN9930L1ZQ | 08 Sep 2025 | ₹1,66,398 | ₹29,952 IGST | ₹1,96,350 | Sent |
| INV-2526-0415 | VP Vraj PolymersVadodara, Gujarat |
24AADFV1156H1ZR | 02 Aug 2025 | ₹5,12,542 | ₹46,129 + ₹46,129 | ₹6,04,800 | Overdue 42d |
| INV-2526-0414 | DL Deccan Logistics Co.Pune, Maharashtra |
27AAGCD7728M1ZF | 30 Aug 2025 | ₹2,44,186 | ₹43,954 IGST | ₹2,88,140 | Paid |
| INV-2526-0413 | KE Kalyani Engineering WorksRajkot, Gujarat |
24AAECK5540J1ZX | 28 Aug 2025 | ₹2,89,746 | ₹26,077 + ₹26,077 | ₹3,41,900 | Draft |
| INV-2526-0412 | HS Haria Steel TradersBhavnagar, Gujarat |
24AAFFH2201N1ZD | 24 Aug 2025 | ₹9,11,864 | ₹82,068 + ₹82,068 | ₹10,76,000 | Due in 4d |
| INV-2526-0411 | TS Tanvi Softech SolutionsHyderabad, Telangana |
36AAGCT6614R1ZT | 19 Aug 2025 | ₹3,55,932 | ₹64,068 IGST | ₹4,20,000 | Paid |
| INV-2526-0410 | GA Gokul Agro ExportsGandhidham, Gujarat |
24AAHCG3382B1ZM | 11 Jul 2025 | ₹1,88,983 | ₹17,008 + ₹17,008 | ₹2,23,000 | Overdue 66d |
| INV-2526-0409 | AM Aravali Motors LLPJaipur, Rajasthan |
08AAOFA7723C1ZL | 04 Jul 2025 | ₹4,66,102 | ₹83,898 IGST | ₹5,50,000 | Paid |
Quick invoice
Use templateMeridian Textiles Pvt Ltd
24AACCM8812K1Z4
15 Sep 2025
Net 30 · due 15 Oct 2025
24 — Gujarat (intra-state)
CGST 9% + SGST 9%
Cotton blended fabric · HSN 5211 · 4,200 mtr @ ₹118.50
₹4,97,700
₹5,87,286
E-invoice IRN will be generated automatically on save — turnover above ₹5 crore threshold.
Ageing by bucket
Statement of accounts| Bucket | Amount | Share |
|---|---|---|
| Not due | ₹18,43,200 | 43% |
| 1–30 days | ₹11,14,600 | 26% |
| 31–60 days | ₹7,28,900 | 17% |
| 61–90 days | ₹3,42,700 | 8% |
| Over 90 days | ₹2,57,100 | 6% |
₹2,57,100 crossed 90 days. Provision for doubtful debts suggested at 25% for Gokul Agro Exports.
Bills & expenses
7 bills awaiting approval · ₹18,62,940 payable · ITC claimable ₹2,84,610
Bills due (30 days)
₹11,42,380
+5.2% 14 bills
Expense claims
₹1,64,290
-8.6% 23 claims pending
ITC available
₹2,84,610
+3.9% matched in GSTR-2B
TDS deducted (Q2)
₹1,18,450
+2.1% 194C & 194J
Vendor bills
Payment run| Bill no. | Vendor | GSTIN | Due date | Taxable | GST | Total | ITC | Status |
|---|---|---|---|---|---|---|---|---|
| BL-0932 | Shreeji Packaging Industries | 24AAGFS1187E1ZK | 28 Sep 2025 | ₹1,00,339 | ₹18,061 | ₹1,18,400 | Eligible | Approval pending |
| BL-0931 | Anand Transport Carriers | 24AABFA3390D1ZG | 25 Sep 2025 | ₹2,46,000 | ₹12,300 | ₹2,58,300 | RCM 5% | Approved |
| BL-0930 | Orbit Power Systems Pvt Ltd | 27AADCO4412Q1ZV | 22 Sep 2025 | ₹4,15,254 | ₹74,746 | ₹4,90,000 | Eligible | Scheduled |
| BL-0929 | Pathik Facility Services | 24AAKCP9021F1ZJ | 18 Sep 2025 | ₹86,441 | ₹15,559 | ₹1,02,000 | Eligible | Overdue 3d |
| BL-0928 | Nirmal Stationers | 24AACPN5518L1ZA | 15 Sep 2025 | ₹31,780 | ₹5,720 | ₹37,500 | Blocked 17(5) | Paid |
| BL-0927 | Trivedi & Associates (audit) | 24AAPFT7745C1ZN | 12 Sep 2025 | ₹1,50,000 | ₹27,000 | ₹1,77,000 | Eligible | Paid |
| BL-0926 | Suryodaya Electricals | 24AAECS2288H1ZP | 08 Sep 2025 | ₹2,03,390 | ₹36,610 | ₹2,40,000 | Eligible | Part paid |
| BL-0925 | Rachana Print House | 24AAIFR6603M1ZY | 02 Sep 2025 | ₹64,407 | ₹11,593 | ₹76,000 | Not in 2B | On hold |
Employee expense claims
Approve all| Employee | Category | Amount | Status |
|---|---|---|---|
PN Priya NairClient visit · Mumbai | Travel & lodging | ₹28,640 | Pending |
AD Amit DeshmukhSite audit · Vapi | Conveyance | ₹6,180 | Approved |
SK Sneha KulkarniTeam lunch · 12 pax | Staff welfare | ₹9,450 | Pending |
RJ Rahul JoshiSoftware licence | Subscriptions | ₹42,300 | Reimbursed |
MB Meera BhattCourier & postage | Office admin | ₹3,720 | Rejected |
VK Vikram RathodFuel · Sep | Vehicle running | ₹14,000 | Pending |
Record an expense
HDFC Bank ••4821 — Current
15 Sep 2025
Pathik Facility Services
Housekeeping & security
₹86,441
18% — CGST 9% + SGST 9%
194C — 2% (₹1,729)
₹1,00,271
Monthly housekeeping contract — Sep 2025, Naroda plant
ITC will be provisionally claimed and reversed automatically if the invoice does not appear in GSTR-2B by the next filing cycle.
Banking & reconciliation
4 accounts linked · last feed sync today 09:15 · 12 transactions need review
HDFC Bank ••4821
Current₹14,86,220
+₹4,72,600 today · book balance ₹14,61,840
Unreconciled: 3 entries · ₹24,380
ICICI Bank ••7730
Current₹9,12,640
-₹1,18,400 vendor payout · book balance ₹9,12,640
Fully reconciled till 14 Sep 2025
Kotak CC ••5512
Cash credit-₹3,48,900
-₹62,000 drawn of ₹25,00,000 limit
Interest accrued Sep: ₹31,240 · DP statement due 7 Oct
Bank feed · HDFC ••4821
Reconcile all matched| Date | Description | Reference | Deposit | Withdrawal | Match |
|---|---|---|---|---|---|
| 15 Sep | NEFT CR MERIDIAN TEXTILES | N2512891004 | ₹4,72,600 | — | Matched · INV-0418 |
| 14 Sep | RTGS DR ORBIT POWER SYSTEMS | R251289771 | — | ₹4,90,000 | Matched · BL-0930 |
| 13 Sep | UPI CR SANKALP INFRA LLP | UPI/526114/PART | ₹3,00,000 | — | Part payment |
| 12 Sep | CHQ DR 004512 PATHIK FACILITY | CHQ 004512 | — | ₹1,00,271 | In clearing |
| 11 Sep | BANK CHARGES — COLLECTION | SVC/0911 | — | ₹1,180 | Unmatched |
| 10 Sep | NEFT DR SALARY BATCH SEP-1 | SAL/2509/01 | — | ₹9,84,500 | Matched · JV-1188 |
| 09 Sep | NEFT CR TANVI SOFTECH SOLUTIONS | N2512780456 | ₹4,20,000 | — | Matched · INV-0411 |
| 08 Sep | GST PMT-06 CHALLAN | CIN HDFC25090812 | — | ₹2,16,400 | Matched · GST payable |
| 06 Sep | IMPS CR UNIDENTIFIED — SHAH R | IMPS/525091 | ₹18,200 | — | Needs review |
Reconciliation summary · 15 Sep 2025
| Balance as per bank statement | ₹14,86,220 |
| Less: cheques issued not presented | ₹1,00,271 |
| Add: deposits in transit | ₹18,200 |
| Less: bank charges not booked | ₹1,180 |
| Less: unidentified credit pending allocation | ₹18,200 |
| Balance as per books | ₹14,61,840 |
| Difference | ₹0 — reconciled |
Cash flow · next 30 days
Forecast detailW1
W2
W3
W4
W5
Expected inflow ₹26.4L against outflow ₹19.8L. Week 5 dips due to the ₹9.8L salary run and GST payment on 20 Oct.
CI
Cash in handPetty cash, Naroda office
₹1,04,500 · last verified 12 Sep 2025 by Meera Bhatt
General ledger
FY 2025-26 · 1,482 journal entries posted · books locked till 31 Aug 2025
Trial balance
₹6,84,12,900
Balanced Dr = Cr
Entries this month
218
+31 14 manual JVs
Suspense balance
₹18,200
1 item unidentified IMPS credit
Locked period
Till 31 Aug
Audit ready by Ravi Sheth
Journal entries · September 2025
Filter by account| Date | JV no. | Account | Narration | Debit | Credit |
|---|---|---|---|---|---|
| 15 Sep | JV-1204 | Bank — HDFC ••4821 | Receipt against INV-2526-0418 | ₹4,72,600 | — |
| 15 Sep | JV-1204 | Sundry debtors — Meridian Textiles | Receipt against INV-2526-0418 | — | ₹4,72,600 |
| 14 Sep | JV-1203 | Plant & machinery | Orbit Power — DG set capitalised | ₹4,15,254 | — |
| 14 Sep | JV-1203 | Input CGST / SGST | ITC on capital goods | ₹74,746 | — |
| 14 Sep | JV-1203 | Sundry creditors — Orbit Power | Bill BL-0930 | — | ₹4,90,000 |
| 10 Sep | JV-1188 | Salaries & wages | Sep payroll — 46 employees | ₹11,24,600 | — |
| 10 Sep | JV-1188 | PF payable (employer + employee) | EPF 12% contribution | — | ₹1,08,900 |
| 10 Sep | JV-1188 | ESI payable | ESI 3.25% employer share | — | ₹31,200 |
| 08 Sep | JV-1176 | GST payable — cash ledger | PMT-06 challan, Aug 3B | ₹2,16,400 | — |
| 06 Sep | JV-1169 | Suspense account | IMPS credit pending identification | — | ₹18,200 |
Trial balance extract
Download PDF| Ledger account | Group | Debit | Credit |
|---|---|---|---|
| Sundry debtors | Current assets | ₹42,86,500 | — |
| Bank accounts | Current assets | ₹27,41,380 | — |
| Plant & machinery (net) | Fixed assets | ₹1,68,42,100 | — |
| Sundry creditors | Current liabilities | — | ₹18,62,940 |
| Cash credit — Kotak | Short-term borrowings | — | ₹3,48,900 |
| Statutory dues (GST/TDS/PF) | Current liabilities | — | ₹6,74,280 |
| Share capital & reserves | Equity | — | ₹2,11,50,000 |
| Revenue from operations | Income | — | ₹3,42,18,400 |
| Direct & indirect expenses | Expenses | ₹2,81,12,060 | — |
Post a journal voucher
15 Sep 2025
JV — Adjustment
Depreciation — plant & machinery
₹2,80,700
Accumulated depreciation
₹2,80,700
Depreciation for Sep 2025 — WDV method, Companies Act Sch. II rates
Naroda plant
Ravi Sheth (partner)
Entry is balanced. Posting to a locked period requires the books to be unlocked first.
GST returns
GSTIN 24AABCL2345R1ZP · Gujarat · monthly filer · 2 returns pending action
Output tax (Sep)
₹5,66,620
+7.3% on ₹31.4L taxable
ITC available
₹2,84,610
+3.9% per GSTR-2B
Net payable in cash
₹2,82,010
Due 20 Oct PMT-06
Electronic cash ledger
₹46,900
Credit ledger ₹1,12,400
Filing status · FY 2025-26
Open GST portal log| Period | Return | Due date | Filed on | Taxable value | Tax | ARN | Status |
|---|---|---|---|---|---|---|---|
| Sep 2025 | GSTR-1 | 11 Oct 2025 | — | ₹31,47,900 | ₹5,66,620 | — | In preparation |
| Sep 2025 | GSTR-3B | 20 Oct 2025 | — | ₹31,47,900 | ₹2,82,010 | — | Not started |
| Aug 2025 | GSTR-1 | 11 Sep 2025 | 09 Sep 2025 | ₹28,94,300 | ₹5,20,974 | AA2408251149K | Filed |
| Aug 2025 | GSTR-3B | 20 Sep 2025 | 08 Sep 2025 | ₹28,94,300 | ₹2,16,400 | AA2408253387Q | Filed |
| Jul 2025 | GSTR-1 | 11 Aug 2025 | 10 Aug 2025 | ₹26,18,750 | ₹4,71,375 | AA2407259912B | Filed |
| Jul 2025 | GSTR-3B | 20 Aug 2025 | 22 Aug 2025 | ₹26,18,750 | ₹1,98,640 | AA2407254406D | Filed late · ₹1,200 fee |
| Jun 2025 | GSTR-1 | 11 Jul 2025 | 08 Jul 2025 | ₹24,06,400 | ₹4,33,152 | AA2406255571M | Filed |
| FY 24-25 | GSTR-9 / 9C | 31 Dec 2025 | — | ₹2,96,84,200 | ₹53,43,156 | — | Reconciliation open |
Tax split · September 2025
HSN summary| Head | Output tax | ITC | Net payable |
|---|---|---|---|
| CGST | ₹1,96,140 | ₹1,12,830 | ₹83,310 |
| SGST | ₹1,96,140 | ₹1,12,830 | ₹83,310 |
| IGST | ₹1,74,340 | ₹58,950 | ₹1,15,390 |
| Cess | — | — | — |
| RCM (transport 5%) | ₹12,300 | ₹12,300 | ₹0 |
| Total | ₹5,78,920 | ₹2,96,910 | ₹2,82,010 |
IGST credit of ₹58,950 will be set off against IGST liability first, as required by the utilisation order under s.49A.
GSTR-2B reconciliation
Fix mismatches Matched with books ₹2,21,996
Value mismatch ₹37,000
Missing in 2B ₹25,614
| Vendor | Book ITC | Issue |
|---|---|---|
| Rachana Print House | ₹11,593 | Not uploaded |
| Suryodaya Electricals | ₹36,610 | Value differs ₹1,400 |
| Nirmal Stationers | ₹5,720 | Blocked 17(5) |
| Anand Transport Carriers | ₹12,300 | RCM — self invoice |
Reports
Period: 1 Apr 2025 – 15 Sep 2025 · accrual basis · comparatives vs FY 2024-25
Profit & loss
Open₹61,06,340
+13.2% PBT · margin 17.8%
Monthly, quarterly and YTD views with cost-centre drill-down.
Balance sheet
Open₹2,84,62,180
+8.9% total assets
Schedule III format, ready for statutory audit.
Cash flow statement
Open₹18,74,900
+21.4% net operating inflow
Indirect method with working-capital movement.
Profit & loss statement · YTD
Export| Particulars | FY 25-26 YTD | FY 24-25 YTD | Change |
|---|---|---|---|
| Revenue from operations | ₹3,42,18,400 | ₹3,03,84,600 | +12.6% |
| Other income | ₹4,12,900 | ₹3,68,200 | +12.1% |
| Cost of materials consumed | ₹1,96,54,900 | ₹1,72,26,400 | +14.1% |
| Employee benefit expense | ₹58,92,300 | ₹54,35,100 | +8.4% |
| Finance cost | ₹6,18,740 | ₹5,16,300 | +19.8% |
| Depreciation & amortisation | ₹14,32,900 | ₹13,88,400 | +3.2% |
| Other expenses | ₹19,46,120 | ₹19,06,100 | +2.1% |
| Profit before tax | ₹61,06,340 | ₹53,94,700 | +13.2% |
| Tax expense (25.17%) | ₹15,36,966 | ₹13,57,736 | +13.2% |
| Profit after tax | ₹45,69,374 | ₹40,36,964 | +13.2% |
Expense composition · YTD
Drill down Materials & purchases 38%
Salaries, PF & ESI 22%
Rent, power & plant upkeep 14%
Freight & logistics 10%
Professional & audit fees 9%
Travel, admin & misc 7%
Freight rose 2.4 points after the Gandhidham route change in July. Review the Anand Transport contract before renewal on 30 Nov.
Quarterly performance
Compare periodsQ1 24
Q2 24
Q3 24
Q4 24
Q1 25
Q2 25
GM
Gross margin42.6% · target 44%
DS
Debtor days38 days · target 30
CR
Current ratio1.94 · healthy