305 the amount of rs 2155 million included in

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30.5 The amount of Rs. 2,155 million included in advances from customers as at 31 December 2018 has been recognised as revenue in 2019. 30.6 In the following table, revenue is disaggregated by primary geographical market, major products/ service lines and timing of revenue recognition. The table also includes a reconciliation of the disaggregated revenue with the Company’s two strategic divisions, which are its reportable segments (Refer Note 30). 2019 2018 Note ----------- (Rupees in ’000) ----------- Less: Sales tax 910,715 894,432 Federal excise duty 30.4 26,646 - Discounts 2,560 11,263 Sales commission to dealers 86,175 137,613 (1,026,096) 1,043,308 5,704,595 6,714,300 Automobile Motorcylce Total 2019 2018 2019 2018 2019 2018 --------------------- (Rupees in ’000) ----------------- Primary Geographical Markets Pakistan 112,940,403 116,479,519 3,545,323 3,288,222 116,485,725 119,767,741 Japan 25,339 42,694 - - 25,339 42,694 Vietnam 7,262 21,759 - - 7,262 21,759 Others 23,122 21,704 6,564 - 29,687 21,704 112,996,126 116,565,676 3,551,887 3,288,222 116,548,013 119,853,898 Major product/service lines Automobile Products 112,989,001 116,565,676 - - 112,989,001 116,565,676 Motorcycle Products - - 3,551,887 3,288,222 3,551,887 3,288,222 Extended Warranty 7,125 - - - 7,125 - 112,996,126 116,565,676 3,551,887 3,288,222 116,548,013 119,853,898
Pak Suzuki Motor Company Limited 129 Annual Report 2019 128 Automobile Motorcylce Total 2019 2018 2019 2018 2019 2018 --------------------- (Rupees in ’000) ----------------- Timinig of Revenue Recognition Products transferred at a point in time 112,996,126 116,565,676 3,551,887 3,288,222 116,548,013 119,853,898 Products and services transferred over time - - - - - - 112,996,126 116,565,676 3,551,887 3,288,222 116,548,013 119,853,898 31. Cost of Sales 2019 2018 Note ----------- (Rupees in ’000) ----------- Manufactured goods Finished goods at beginning of the year 12,929,908 8,499,570 Cost of goods manufactured 31.1 111,401,501 111,411,390 Export expenses 14,829 15,805 124,346,238 119,926,765 Less: Finished goods at end of the year 14,903,629 12,929,908 109,442,609 106,996,857 Trading stocks Stocks at beginning of the year 2,012,834 3,621,473 Purchases during the year 4,422,985 4,203,537 6,435,819 7,825,010 Less: Stocks at end of the year 1,314,942 2,012,834 5,120,877 5,812,176 114,563,486 112,809,033 31.1 Cost of goods manufactured 2019 2018 Note ----------- (Rupees in ’000) ------- Raw materials and components at beginning of the year 14,397,889 11,754,415 Purchases during the year 31.1.1 108,809,785 106,297,839 123,207,674 118,052,254 Less: Raw materials and components at end of the year 21,137,374 14,397,889 Raw materials and components consumed 102,070,300 103,654,365 Stores and spares consumed 61,630 72,584 Provision for slow moving and obsolete stores, spares and loose tools 13 24,283 2,716 Utilities 425,306 445,511 Vehicle running expenses 29,126 23,764 Salaries, wages and other benefits 31.1.2 2,072,281 1,778,470 Outsourced job contractor charges 907,628 1,060,684 Expenses relating to short-term leases 32,541 25,091 Travelling 85,278 118,376 Training 10,157 34,305 Insurance 20,796 10,000 Repairs and maintenance 639,582 520,084 Royalty 31.1.3 1,680,777 1,597,221 Technical fee 31.1.3 345,018 330,526 Travelling expenses of supervisors 9,059 1,609 (Reversal) of provision of provincial sales tax on royalty and technical fees - (160,094) Depreciation 5.2 2,625,616 1,404,580 Impairment loss 5.3 - 9,139 Amortization 6.1 146,646 63,673 Conveyance and transportation 300,145 290,013 Communication 4,642 3,064 Hired security guards services 22,563 15,750 Local development costs 69,652 215,892 Printing and stationery 533 1,212 Computer software license fee and ERP maintenance charges 5,787 - Legal & Professional charges 500 - Others 18,282 21,494 9,537,828 7,885,664 111,608,128 111,540,029 Add: Work-in-process at beginning of the year 56,425 70,600 111,664,553 111,610,629 Less: Work-in-process at end of the year 160,626 56,425 111,503,927 111,554,204 Less: Cost of own used vehicles 102,426 142,814 111,401,501 111,411,390
Pak Suzuki Motor Company Limited 131 Annual Report 2019 130 31.1.1 Purchases are stated net of proceeds from the sale of packing materials amounting to Rs. 313.466 million (2018: Rs. 345.967 million).

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