Untitled Document

SALES & REVENUE

(Volumes in lakhs and value in crores)

PURCHASE

         Liquor purchases are made on replacement/replenishment basis from liquor suppliers on the Corporation’s rolls. Purchase orders are placed on the basis of average monthly sale of the respective supplier. The average monthly sales are reviewed every month and an Order Quantity based on the sales requirement is fixed.
         Special orders are also placed on trade discount basis depending upon the requirement.
         Details of liquor purchases effected till date is given below.

YEAR	IMFL	BEER	NET VALUE
	(Cases in Lakhs)
1984-85	10.82	5.51	32.79
1985-86	9.78	4.02	35.68
1986-87	11.82	4.43	40.87
1987-88	12.49	5.49	41.82
1988-89	10.36	2.93	24.34
1989-90	14.59	5.19	38.62
1990-91	16.02	10.11	59.03
1991-92	17.67	13.30	73.99
1992-93	18.84	14.95	84.50
1993-94	22.76	19.12	102.28
1994-95	26.38	26.91	135.03
1995-96	31.74	31.34	166.03
1996-97	31.96	32.36	146.38
1997-98	59.78	28.07	256.69
1998-99	62.92	27.28	270.80
1999-00	64.52	25.55	290.13
2000-01	72.19	28.93	293.65
2001-02	89.42	31.15	338.76
2002-03	99.62	35.24	347.95
2003-04	109.63	34.04	396.17
2004-05	110.98	38.92	465.04
2005-06	110.69	41.86	524.32
2006-07	129.56	48.21	605.48
2007-08	148.81	60.68	664.56
2008-09	174.87	70.22	855.58
2009-10	187.42	83.06	1008.85
2010-11	217.52	85.62	1169.11
2011-12	243.51	98.69	1330.00
2012-13	245.06	103.09	1494.94
2013-14	241.08	108.68	1549.33
2014-15	220.95	95.98	1527.00
2015-16	201.75	154.20	1455.00
2016-17	205.41	150.13	1685.00
2017-18	208.51	115.42	1619.00

II. SALES
Liquor sales are effected from the Warehouses and FL-1 Shops. Licensees viz Consumerfed and Bars authorized to Purchase liquor approach the Corporation’s Warehouses for purchases. The amount payable is first remitted into the respective bank accounts of the Corporation and only after receipt of the remitted challans for the value thereof, liquor is released to the purchasers. For the requirements of the Corporation’s Retail Shops liquor is just transferred. From the retail shops, liquor is sold in bottles to consumers direct on cash basis. Details of liquor sales made till date is given below.
Figures in crores

YEAR	IMFL	BEER	GROSS SALES VALUE
	CASES IN LAKHS
1984-85	9.34	5.05	55.46
1985-86	9.98	3.63	67.12
1986-87	12.09	4.78	81.54
1987-88	12.56	5.16	81.42
1988-89	9.99	3.07	82.42
1989-90	14.66	5.24	117.41
1990-91	15.43	9.53	142.33
1991-92	16.36	13.09	124.67
1992-93	18.22	14.53	208.02
1993-94	23.79	19.03	287.15
1994-95	24.61	26.79	353.91
1995-96	32.52	32.15	477.60
1996-97	32.42	30.85	762.93
1997-98	57.25	27.93	1000.83
1998-99	62.92	27.28	1112.23
1999-00	64.34	25.17	1184.65
2000-01	72.19	28.93	1337.58
2001-02	92.02	28.66	1694.82
2002-03	97.08	33.86	1847.40
2003-04	105.98	39.45	2071.26
2004-05	108.92	37.98	2320.15
2005-06	109.47	40.19	2635.81
2006-07	132.65	50.05	3143.29
2007-08	148.01	58.62	3669.14
2008-09	171.17	70.60	4631.00
2009-10	188.03	85.19	5539.85
2010-11	217.41	85.61	6730.30
2011-12	241.78	97.82	7860.15
2012-13	244.33	101.64	8818.18
2013-14	240.67	107.96	9353.74
2014-15	220.58	95.59	10012.84
2015-16	201.75	154.20	11577.29
2016-17	205.41	150.13	12134.14
2017-18	208.51	115.42	12937.09

III.   CONTRIBUTION TO STATE EXCHEQUER
         The following were the amounts contributed by the Corporation to the State Exchequer during the previous completed years by way of Sales Tax, Excise Duty, Gallonage Fee, License Fee etc.
      Figures in Crores

YEAR	AMOUNT CONTRIBUTED
1984-85	25.63
1985-86	30.86
1986-87	40.06
1987-88	40.74
1988-89	57.35
1989-90	78.33
1990-91	92.07
1991-92	112.59
1992-93	133.00
1993-94	179.72
1994-95	215.58
1995-96	315.51
1996-97	611.19
1997-98	753.48
1998-99	847.56
1999-00	903.56
2000-01	1025.93
2001-02	1310.17
2002-03	1468.16
2003-04	1622.30
2004-05	1824.04
2005-06	2055.71
2006-07	2424.49
2007-08	2914.10
2008-09	3621.15
2009-10	4260.27
2010-11	5232.53
2011-12	6292.48
2012-13	7240.89
2013-14	7575.77
2014-15	8283.79
2015-16	9787.05
2016-17	10353.65
2017-18	11024.22

IV. FINANCIAL RESULTS
The profit after Income Tax is indicated below.

Year	Profit After Income Tax (Rs. in crores)
2008-09	109.67
2009-10	171.52
2010-11	149.35
2011-12	144.28
2012-13	49.51
2013-14	123.54
2014-15	151.06
2015-16	35.00
2016-17	79.67 (Pre-Audited)
2017-18	90.00 (Pre-Audited)

V. DIVIDEND PARTICULARS
The dividend paid by the Corporation to the government from 1990-91 is indicated below.

YEAR	DIVIDEND (%)	DIVIDEND AMOUNT
1990-91	20%	0.21
1991-92	20%	0.21
1992-93	20%	0.21
1993-94	30%	0.31
1994-95	30%	0.31
1995-96	40%	0.41
1996-97	100%	1.03
1997-98	100%	1.03
1998-99	100%	1.03
1999-00	100%	1.03
2000-01	200%	2.06
2001-02	300%	3.09
2002-03	400%	4.12
2003-04	400%	4.12
2004-05	400%	4.12
2005-06	400%	4.12
2006-07	400%	4.12
2007-08	400%	4.12
2008-09	500%	5.13
2009-10	700%	7.18
2010-11	700%	7.18
2011-12	800%	8.20
2012-13	800%	8.20
2013-14	800%	8.20
2014-15	800%	8.20
2015-16	800%	8.20

EXCISE - APPLICABLE DUTIES AND TAXES ON LIQUOR - 2018-19

EXCISE DUTY ON IMFL

Rs.235 and above but below Rs.250

21.5% of purchase cost / case / PL (Rs.362.80 per case)

Rs.250 and above but below to 300

24.5% of purchase cost / case / PL (Rs.496.11 per case)

Rs.300 and above but below Rs.400

24.5% of purchase cost / case / PL (Rs.661.48 per case)

Rs.400 and above but below Rs.500

27% of purchase cost / case / PL (Rs.911.23 per case)

Rs.500 and above but below Rs.1000

27% of purchase cost / case / PL (Rs.1822.48 per case)

Rs.1000 and above

27% of purchase cost / case / PL subject to a maximum of Rs.275 per PL (Rs.1856.25 per case)

Excise Duty on Beer

Rs.5 per bulk litre (Rs.39 per case)

Within the state supply - Paid by Brewery

Excise Duty on Beer

Rs.5 per bulk litre (Rs.39 per case)

Outside state supply - Paid in advance by KSBC

IMFL Import Fee

Rs.5 per proof litre (Rs.33.75 per case)

Paid in advance by KSBC

Beer Import Fee

Rs.2 per bulk litre (Rs.15.60 per case)

Paid in advance by KSBC

Excise Duty on FMFL	Rs.87.70 per proof litre (Rs.592 per case)		Paid in advance by KSBC
Excise Duty on FMFW	Rs.1.25 per bulk litre (Rs.11.25 per case)		Paid in advance by KSBC

SALES TAX RATE
IMFL	200% for IMFL with landed cost below Rs.400 per case and 210% for IMFL with landed cost above Rs.400 per case	Collected from customers and Paid by KSBC
Beer	100%	Collected from customers and Paid by KSBC
Wine	100%	Collected from customers and Paid by KSBC
FMFL	78%	Collected from customers and Paid by KSBC
FMW	25%	Collected from customers and Paid by KSBC
TOT on Gross Sales	5%	Paid by KSBC from its profits
Cess on TOT	1%	Paid by KSBC from its profits

Internal Audit and Vigilance Department
The Internal Audit of the Corporation has a staff strength of 61 comprising of a 23 Warehouse Audit teams. In addition to frequent inspections, the Audit team and Vigilance teams also conducts enquires into customer and the complaints. The Audit teams annually conduct about 3000 inspections.