SBG Industry Plc 2023-2024 (2016 E.

C)
General Ledger Trial Balance
As of Jul 7, 2024
Filter Criteria includes: Report order is by ID. Report is printed in Detail Format.
Account ID Account Description Debit Amt Credit Amt
1001113000 Cash at Bank AIB-HO (7100) 129,700.00
1001114000 Cash at Bank CBE Finfine(5398) 265,563.35
1001116000 Cash at United bank-Cath(9019) 765.82
1001117000 Cash at United -Millinum(0018) 337,926.30
1001119000 Cash at Awash Habte.G.(9200) 33,080.00
1001119200 Oromia Intern.l Bank Moenco Br 326,464.02
1001119500 Abyssinia Debebe Habte (4609) 1,304,779.20
1001119600 Cash at Bank-ZemenMain.B(7010) 471.82
1001119700 Cash at Bank - Berhan I.(5471) 20.00
1001119925 Oromia Internationl Bank(Bole) 4,990.00
1001119927 Cash at bank-DashenTele (7011) 810,284.70
1001119930 Cash at bank-BIB Atlas (0920) 152,100.61
1001119937 Cooperative Oromia (8352) 646,873.53
1001119938 Buna Bank (GOFA) (0042) 36,022.63
1001119939 Dashen Tele Loan Desbursment A 30,638.87
1001119940 CBE Tele Medehanialem (2297) 2,758,423.50
1001119941 Awash Bank-Finfine (7101) 1,139,001.63
1001119942 Cash at Bank- Abay Tele (1018) 225,323.14
1001119943 Cash at Bank-Dashen USD (7012) 1,268.12
1001132000 Petty Cash-Hamelmal Boresa 5,793.06
1001133000 Petty Cash-Berhane Merga 136,000.00
1001139200 Petty Cash -Dereje Terefe 88,074.99
1001139300 Petty Cash -Dagmawi Getachew 5,000.00
1001139400 Petty Cash -Mahlet Alemu 2,000.00
8,346,697.24 93,868.05 8,252,829.19

1001210000 Trade Receivables 39,903,728.18

1001229100 Purchase Advance-Fitsum Hailu 135,603.53
1001229901 Purchase Advan-Mulugeta Tadess 14,865.72
1001229903 Purchase Advan-Hana Girma 4,688.77
1001229904 Purchase Advan-BIRUK YOHANNES 169,443.97
1001230012 Staff Debtor-Mintesenot Sebsib 1,662.36
1001230023 Staff Debtor-Ermias Fiseha 105.39
1001230027 Staff Debtor-Genet Kassahun 419,541.75
1001230036 Staff Debtor -Elias Assfa 3,064.13
1001230043 Staff Debtor -Roman Yordanos 123.05

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Account ID Account Description Debit Amt Credit Amt
1001230051 Staff Debtor-Eliyas Asefa Kas 27,504.78
1001230052 Staff Debtor-Hamelmal Boressa 8,039.51
1001230054 Staff Debtor-Atenafu Alemu 183,155.83
1001230068 Staff Debtor Atenafu & Motuma 82,941.48
1001230080 Staff Debtor Mulugeta Mena 3,535.72
1001230115 Staff Debtor Elias Diriba 11,406.90
1001230128 Staff Debtor Teferi 21,374.37
1001230129 Staff Debtor Abera 3,333.50
1001230132 Staff Debtor Bayush Regassa 92,036.71
1001230148 Staff Debtor Mechael Embaye 3,983.36
1001230163 Staff Debtor Aster Desalegn 31,700.00
1001230166 Staff Debtor Hayat Yimer 5,175.00
1001230172 Staff Debtor Kirubel Alemu 402,767.43
1001230176 Staff Debtor Nafyade 68,277.16
1001230179 Staff Debtor Elisabeth Diriba 1,256.05
1001230181 Staff Debtor -Yilema Alemu 4,136.73
1001230182 Staff Debtor -Dagmawi Getachew 322.09
1001230183 Staff Debtor-Dawid Aliye 3,783.89
1001230184 Staff Debtor-Memiru Wedebo 2,592.26
1001230186 Staff Debtor-Senphire Sirak 281.59
1001230191 Staff Debtor-Mintesinot Tesera 1,662.36
1001230192 Staff Debtor-Dagnachew Demoze 1,185.68
1001230193 Staff Debtor-Henok H/Meskel 184,450.52
1001230195 Staff Debtor-Worku Negash 588.00
1001230197 Staff Debtor-Germegne Yadesa 181.16
1001230198 Staff Debtor-Dereje Tefere 34,889.47
1001230200 Staff Debtor-Kemal Yassin 24,717.02
1001251000 VAT Receivable 3,362,755.01
1001252000 Witholding Tax Receivable 6,471,371.49
1001260000 Receivables from Shareholders 854,760.55
1001261000 Account receivable Henok Mulat 44,880,315.75
1001262000 Account receivable Yared Mulat 1,852,647.17
1001263000 Account ReceivableFasil Mulatu 3,254,343.85
1001263001 Account ReceivableZeid-Alnazer 20,000.00
1001263002 Account Receiv Zulal Juice PLC 55,905,939.73
1001265000 Account Recivab.Awash Insuranc 13,280.06
1001266000 Account Recivab.Black Shoe& So 409,376.42
1001268000 Account Recivab.Hytech Natural 133,083.75
1001269000 Account Recivab.ERCA 153,310.98
1001271000 Acct.Rec.-Abay Dum bond 10,000.00
1001285000 Acc. Rec.Ethiopia Electric Uti 984,560.00

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Account ID Account Description Debit Amt Credit Amt
1001289100 Acc. Rec.Ethio Lease Ethiopia 2,700,000.00
1001289500 Acc. Rec.petco Ethiopia recycl 145,000.00
1001289903 Ethiopian Customes Comm.Mojo B 371,000.00
10012900500 Prepayments-Advertising 169,043.45
1001290102 Prepai Rent A/Gebeya Warehouse 3,750,000.00
1001290202 Pr. Rent Office B. Meti Bldg 298,080.00
10012902300 Prepayments-Insurance 104,112.54
10012902500 Unclaimed VAT 4,893,187.80
10012902600 Prepayment For Medical 1,711.97
10012903200 Kassu Bereka (Truk Rent) 1,079.29
10012903203 Emawayish Alemu 69,750.00
10012903205 Addis Yehualashet 62,400.00
10012903211 Kebeki Alemu 19,600.00
1001310000 Raw Material Inventory 6,794,279.92
1001310001 Provisen for Loss and Obs. RMI 3,167,172.80
1001330000 Finished Good Inventory 2,235,900.45
1001330001 Provisen for Loss and Obs. FGI 1,285,454.82
1001330002 Addisu Gebeya Stock Short/Over 22,385.42
1001330003 Sululta Stock Over(Short) 165,633.91
1001330004 Sululta F. Goods Inv. Damage 7,620.74
1001340000 Spare Part Inventory 6,827,605.71
1001340002 Spare Part Inv.Short/Over 65,899.13
1001350000 Stationery Inventory 158,326.34
1001360000 Fuel and Lubricant Inventory 59,958.03
1001370000 Chemical Inventory 4,766,936.01
1001370001 Provisen for Loss and Obs.chem 16,177.70
1001380000 Other Inventory Items 638,978.20
1001390000 Project Materials Inventory 33,015.12
1001410000 GIT- Inventory 2,908,469.80
1001410001 GIT Pet Converstion Roha Pack 511,594.54
1001410002 GIT Pet Converstion Niyo Polym 1,963,307.34
1001410003 GIT Pet Converstion Berbero 6,945,865.31
1001410004 GIT Pet converstion Finela pla 1,641,748.21
1001410005 GIT Pet converstion Zixing 828,606.68
1001410006 GIT Sil Africa Etthiopia 1,759,666.86
1001410007 GIT Arova Plastic PLC 840,408.69
1002110000 Fixed Asset- Factory Building 126,637,531.53
1002110001 Accumulated Depr.Factory-Buil 20,470,604.41
1002111000 Fixed Asset- Office Building 1,805,246.82
1002111001 Accumulated Depr. Office-Buil 798,710.18
1002112000 Fixed Asset- Fence Building 118,279.00

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Account ID Account Description Debit Amt Credit Amt
1002112001 Accumulated Depr. Fence-Buil 52,461.76
1002113000 Fixed Asset- Road Co Building 4,268,463.73
1002113001 Accumulated Depr. Road-Buil 1,103,398.43
1002114000 Fixed Asset- Bore hole 1 209,966.44
1002114001 Accumulated Depr.Bore hole 1 93,128.85
1002115000 Fixed Asset- Bore hole 2 1,762,349.42
1002115001 Accumulated Depr.Bore hole 2 616,279.80
1002116000 Fixed Asset- Bore hole 3 3,686,435.01
1002116001 Accumulated Depr.Bore hole 3 504,452.00
1002120000 Fixed Assets-Machinery 182,714,718.50
1002120001 Accumulated Depreciation -Mach 100,322,697.64
1002130000 Fixed Assets-Furniture 1,112,795.79
1002130001 Accumulated Depreciation -Furn 962,919.11
1002140000 Fixed Assets-Computers,Printer 1,793,086.17
1002140001 Accumulated Depreciation -Comp 1,519,439.50
1002150000 Fixed Asset- Vehicle 21,308,128.23
1002150001 Accumulated DepreciatioVehicle 14,331,709.65
1002160000 Lease Hold Land 1,687,500.00
1002160001 Accumulatled Lease hold land A 759,375.24
1002161000 Lease hold land Deberbrhan 700,149.78
1002170000 Fixed Assets-Other Fixed Asset 4,663,303.49
1002170001 Fixed Assets-Acc. Depr. Oth.FA 2,557,369.68
1002180000 Deffered Expd 1st SL Project 3,326,939.45
1002180001 Acc.Amortisation-Deff 1st SL P 2,965,163.80
1002190001 CIP-New Line( Line 2) 42,379,721.66
10021903000 Con.In Progrese-New Expanstion 53,161.79
10021903001 Con.InProgrese MachineNewExpan 27,083,741.95
10021903003 CIP-New expantion-Juice factor 27,459,063.19
10021904000 Con.In Progrese-Gorgis 385,835.76
1002190500 Con.In Progrese-Fixed Asset 22,412.12
10021905000 Con.In Progrese-Somalia - Sulu 162,906.50
1002190900 CIP ERP-Finance 83,009.16
1002190910 CIP-Fence for Factory 19,100.00
1002190911 CIP-Debrberhan Project 30,643.48
1002280000 Fixed Asset-Parking Lot 33,434.76
1002280001 Accumulated Depr. Parking lot 11,024.08
1002300000 Intangeble Assets 226,000.00
1002300001 Accumul Depr.Intangable Asset 185,776.95
2001100000 Trade Payables 15,221,878.54
2001100001 Unearned Revenue 3,999,027.21
2001100002 Niyo polymer-Pet conv'n payabl 868,208.02

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Account ID Account Description Debit Amt Credit Amt
2001100003 Roha pack -Pet conv'n payabl 116,781.70
2001100004 Finela Plas -Pet conv'n payabl 559,726.68
2001100005 Zi xing -Pet conv'n payabl 1,035,892.80
2001100006 Sil Africa -Pet conv'n payabl 841,946.71
2001100007 Arova pet Con'n Payabel 301,350.95
2001210000 Personal Income Tax Payable 857,268.13
2001220000 Pension Contribution Payable 449,621.62
2001230000 Withholding Tax Payable 215,994.63
2001250000 Excise Tax Payable 1,896,496.63
2001310000 Accrued -Telephone 88,090.39
2001330000 Accrued -Electricity 485,914.47
2001340000 Accrued-Car Rental 848,200.00
2001350000 Accrued- Security Service 145,284.50
2001370000 Accrued- Loading unloading 117,065.72
2001400000 Sundry Payables 119,971.47
2001410000 Trade Crediters-MK Trade&Indus 2,181,678.98
2001490000 Omicron engineering plc 4.14
2001500000 Get by transit 27,268.71
2001520000 Other Sundry Payables 7,335,829.54
2001556000 Unclaimed Salary 163,339.85
2001559000 Retantion 336,827.61
2001561000 Mela Communicatio tech payable 4,306.00
2001562000 SBG Labour Union 46,473.21
2001565000 Acc.pay Endalguagu Beshah 21,786.66
2001566000 Acc.pay Feleke Ayele 22,671.02
2001572000 Acc.pay Dawit Emiru Buliding 673,341.73
2001590000 Acc, Payble to Demlash Belay 21,127.60
2001610000 Acc.Payble Techshell 47,500.00
2001620000 Acc.Payble to BMMI 46,989,009.85
2001630000 Acc. Payble Zulal Juce (KAS) 286,096,261.68
2001640000 Acc.Payble Saudi Basic Industr 1,742,264.42
2001650000 Acc.Payble Labor Union Scrap 0.07
2001670000 Demisse Dinku Debela 13,200.00
2002190300 Loan12 Dashen Bank 287,978,064 178,206,756.46
2002210000 Lease hold land payable 949,506.00
2002220000 Lease hold land payab Debrbeha 630,135.60
3001140000 Contribted Capital-Zulal Juice 63,431,108.00
3001150000 Contribted Capital-Mr.Yasser A 640,143.00
3001200000 Retained Earnings 221,364,517.28
3001300000 Prior Year Adjustment 3,808,524.88
3001400000 DPV VS CIF Difference 7,282,934.75

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Account ID Account Description Debit Amt Credit Amt
3001500000 Legal Reserve 1,555,110.89
859,104,374.28 826,919,366.17 32,185,008.11

4001110000 Sales Revenues -Cash Sales 274,904,685.68

4001300000 Other Income 2,723,617.63
5001000000 Cost of Goods Sold-Control Acc 182,116,284.08
5001000001 Standared Cost of Prodaction 175,587,802.16
5002010000 COGS-DMI Consumption-350ML 48,685,234.89
5002020000 COGS-DMI Consumption-600ML 26,507,678.70
5002030000 COGS-DMI Consumption-1000ML 11,580,977.87
5002040000 COGS-DMI Consumption-2000ML 55,712,706.68
5003010000 COGS-DLC-Salaries 9,809,385.90
5003020000 COGS-DLC-OT 5,618,601.25
5003030000 COGS-DLC-Transportation Allowa 123,487.11
5003035000 COGS-DLC-Perdiam Allowa 116,940.04
5003040000 COGS-DLC-Representation Allowa 59,400.00
5003050000 COGS-DLC-Pension Contribution 1,076,236.37
5003090000 COGS-DLC-Annual Leave 32,261.54
5003100000 COGS-DLC-Medical Expenses 96,902.15
5003110000 COGS-DLC-Uniform Expenses 64,395.43
5003130000 COGS-DLC-Severance 101,944.78
5003150000 COGS-DLC-Acting Allowance 6,750.00
5004000000 Factory Overhed Costs 2,893,992.46
5004020000 COGS-MOH-Other Indirect Costs 1,220.00
5004020101 Machinery Depreciation 1,951,719.24
5004020102 Building Depreciation 610,010.64
5004020200 COGS-MOH-Repair and Maintenanc 32,217.49
5004020201 Repair and Maintenance-Machine 547,088.05
5004020202 Repair and Maintenanc-Building 55,634.82
5004020203 Repairand Main Other FixedAsst 100,000.00
5004020300 COGS-MOH-Electricity Power 5,883,505.87
5004031100 COGS-Other Over Head 148,843.68
5005000000 COGS-Other Clearing Accounts 780,119.98
5007000000 COGS-Bank Charge 100.00
5008000000 COGS-Laboratory Test Fees 202,681.38
5009000000 COGS-Cleaning and Sanitation 97,867.62
5010000000 COGS-Insurance Expense 1,183,457.51
174,081,361.45 175,587,802.16 (1,506,440.71)
6001010000 SAD-Salaries 5,158,385.91
6001020000 SAD-OT 920,602.50

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Account ID Account Description Debit Amt Credit Amt
6001030000 SAD-Transportation Allowance 280,492.16
6001040000 SAD-Representation Allowance 69,300.00
6001045000 SAD-Perdiam Allowance 411,973.62
6001050000 SAD-Pension Contribution - Emp 566,334.76
6001100000 SAD-Medical Expenses 2,807.88
6001120000 SAD-Commission 65,461.54
6002000000 Insurance Expenses 1,516,067.70
6003000000 Repair and Maintenance 34,970.44
6003010000 Repair & Maintenance-Vehicles 4,360,428.22
6003020000 Repair & Maintenance-Computers 22,630.43
6003030000 Repair & Maintenance-Buildings 3,000.00
6003040000 Repair & Maintenance-Others 150,623.73
6004000000 Prininting & Stationary Expens 73,791.17
6005000000 Depreciation Expense 1,817,547.84
6010000000 Perdiem Expense 128,500.00
6012000000 Bank Charges 1,075.00
6013010000 Building/office/Shop Rent Expe 4,428,913.04
6013020000 Car Rent Expense 658,800.00
6013030000 Machiner Rent Expense 190,000.00
6014010000 Advertising Expense 151,316.53
60140200000 Tender Expense 1,347.83
60140400000 Subscription Fee 11,880.00
6016000000 Loading Unloading Expense 4,514,640.47
6016100000 Daily Labor Expense 13,500.71
6017010000 SAD-Communication-Telephone 276,762.84
6017020000 SAD-Communication-Postage 29,045.71
6018020000 Utilities Expense-Water 8,000.00
6019000000 Fuel & Leburicants 5,140,680.51
6020000000 Transportation Expense 10,692,877.38
6021000000 Donation & Gifts 163,000.00
6022000000 Cleaning and Sanitation 22,550.40
6024000000 Entertainment Expense 21,845.63
6026000000 Sponsorship 62,002.28
6027000000 Miscellaneous Expenses 10,074.66
6027001000 Miscellan- Parking & car wash 17,254.34
6028001000 Other Supplies Expense 395,896.63
6028002000 Annual Inspection & Renewal 22,401.25
6029000000 Promotion Expenses 553,140.98
6031100000 Penalty & Fine 8,150.00
7001010000 GAD-Salaries 7,258,955.63
7001020000 GAD-OT 882,585.61

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Account ID Account Description Debit Amt Credit Amt
7001030000 GAD-Transportation Allowance 255,406.43
7001040000 GAD-Representation Allowance 161,053.85
7001050000 GAD-Pension Contribution - Emp 792,044.17
7001090000 GAD-Annual Leave 20,076.92
7001100000 GAD-Medical Expenses 7,177.55
7001110000 GAD-Uniform Expenses 30,200.00
7001120000 GAD-Commission 50,000.00
7001170000 GAD-Acting Allowance 11,013.47
7002100000 Insurance Expens.Fire & Light 743.07
7002300000 Insurance Expense For Vehicles 115,547.25
7002500000 Insurance Expens.for 3rd party 4,305.75
7002600000 Insurance Expens.Medical - Emp 101,006.43
7003010000 Repair & Maintenance-Vehicles 483,764.91
7003020000 Repair & Maintenance-Computers 18,048.07
7003030000 Repair & Maintenance-Building 782.60
7003040000 Repair & Maintenance-Others 74,558.86
7004000000 Stationary Expenses 460,894.40
7005000000 Depreciation Expense 1,168,544.52
7006000000 Amortisation Expense 331,342.68
7009000000 Acomodation Expense 834,198.06
7010000000 Perdiem Expense 45,990.34
7011000000 Land Lease Expense 405,000.00
7012000000 Bank Charges 6,705.69
7013000000 Rent Expense 57,200.00
7013010000 Building/office/Shop Rent Expe 1,555,200.00
7013020000 Car Rent Expense 3,900,400.00
7013030000 Machinery Rent Expense 89,565.22
7014000000 Specific General and Administr 400.00
7014010000 Licence Registration and Renew 1,500.00
7014020000 Recrutment Expenses 30,000.00
7014030000 Canteen Expenses 3,444,514.28
7014040000 Other Admin Expenses 73,699.88
7014050000 Document Authentication & Regi 115,304.35
7015000000 Professional Service Expenses 382,740.69
7015020000 Retainer ship-Legal Advices 101,624.56
7016000000 Loading Unloading Expense 202,459.59
7016100000 Daily Labor Expense 47,935.71
7017000000 Communication Expense 450.00
7017010000 GAD-Communication-Telephone 277,104.01
7017020000 GAD-Communication-Postage 4,004.77
7017040000 GAD-Communication-news paper 3,150.40

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Account ID Account Description Debit Amt Credit Amt
7018000000 Utilities Expense 1,000.00
7018010000 Utilities Expense-Electricity 35,264.05
7018020000 Utilities Expense-Water 6,682.40
7019000000 Fule & librecants 2,308,358.41
7020000000 Transportation Expense-Admin 426,526.96
7021000000 Donation & Gifts 87,974.91
7022000000 Cleaning and Sanitation 270,654.92
7023000000 Security Expenses 1,698,598.90
7024000000 Entertainment Expenses 46,438.19
7027000000 Miscellaneous Expenses 72,670.27
7027001000 Miscellane- Parking & car wash 2,555.44
7028001000 Other Supplies Expense 1,824.98
7028002000 Annual Inspection & Renewal 91,898.66
7028002200 Pest Controll 54,216.98
7028002300 Penalty & fine 7,900.00
8001000000 Interest Expense 129,580.68
8002000000 Bank Charges 46,560.09
8003000000 Penality and Fines 79,152.24
9030010100 Export - Salaries 431,780.77
9030010300 Export - Transportation Allowa 36,738.48
9030010500 Export - Pension 11% Contr. 47,495.88
9030010600 Export - Fuel Allwance 87,734.00
9030011500 Export - Car Rent 329,400.00

Total: 2,321,574,036.56 2,282,642,639.97

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 2,758,423.50
2,758,448.50
(25.00)

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