Expenses
Production costs and factory overheads kept apart, so every job shows its real cost and the break-even stays in view.
Saturday overtime waits for your approval: 8 staff × 6 h on 3 Oct, about AED 1,560.
It covers the 2 remade shower panels for Cedar (dispatch Mon 5 Oct) and the Blue Wave window assembly. Approve today so Imran Sheikh can confirm the crew.
September total
AED127,000
Sales 98,900 · result −28,100
Production costs
AED53,900
Rise and fall with orders · 54.5% of sales
Factory overheads
AED73,100
Fixed every month · salaries are 65%
October so far
AED3,2204,460
2 days · 4 expenses recorded2 days · 5 expenses recorded
Production costs, September
Charged to job cards · AED 53,900Raw materials
Issued to jobs · 77% of production
41,300
41.8% of sales
The other 4 lines
Glass yield 88% · 2 remakes this month cost ≈ AED 640 in glass and labour.
Factory overheads, September
Paid whether the factory sells or not · AED 73,100Salaries & wages
14 staff · paid 1 Oct via WPS · October rises to 48,100
47,500
65% of overheads
The other 4 lines
Electricity rose 58% on August (4,300) as all 9 machines ran a full month.
August vs September
The factory's first two months of production · AED excl. VAT| Line | Aug | Sep | Change |
|---|---|---|---|
| Raw materials | 14,900 | 41,300 | +26,400 |
| Tempering, outsourced | 2,100 | 5,600 | +3,500 |
| Powder coating, outsourced | 0 | 2,400 | +2,400 |
| Consumables | 1,900 | 2,700 | +800 |
| Transport & delivery | 700 | 1,900 | +1,200 |
| Production costs | 19,600 | 53,900 | +34,300 |
| Salaries & wages | 27,600 | 47,500 | +19,900 |
| Factory rent | 12,500 | 12,500 | 0 |
| Electricity & water | 4,300 | 6,800 | +2,500 |
| Licensing & government fees | 2,600 | 4,850 | +2,250 |
| Office, telecom & misc. | 800 | 1,450 | +650 |
| Factory overheads | 47,800 | 73,100 | +25,300 |
| Total expenses | 67,400 | 127,000 | +59,600 |
| Sales | 26,200 | 98,900 | +72,700 |
| Result | −41,200 | −28,100 | +13,100 |
Sales grew faster than costs
Sales almost quadrupled while overheads rose by half (staff joined during August). The loss shrank by AED 13,100 — at this pace the factory needs about AED 160k of sales a month after the 1 Nov launch to break even.
Recent expenses
Bills, card payments, payroll and job-work · last 14 days| Expense | Type | Amount (AED) | VAT | Paid via · receipt | Status |
|---|---|---|---|---|---|
| SafeGuard Fire & Safety LLCEXP-MG-26-0119 · 2 Oct · first-aid kits, fire blanket, exit-sign batteries | OverheadOffice & misc. · Civil Defence prep | 1,240.00 | 62.00 | Debit card ENBD ••7710Receipt photo | Recorded |
| Industrial Gas & Welding SuppliesEXP-MG-26-0118 · 2 Oct · argon & CO₂ cylinder refills | ProductionConsumables · MC-07 welding | 780.00 | 39.00 | Debit card ENBD ••7710Tax invoice | Paid |
| ENOCEXP-MG-26-0117 · 2 Oct · diesel, truck L 38821 & forklift | ProductionTransport & delivery | 640.00 | 32.00 | Fuel cardStatement | Paid |
| Dubai Civil DefenceEXP-MG-26-0116 · 1 Oct · fire-safety inspection fee, Thu 8 Oct | OverheadLicensing & government fees | 1,150.00 | — | Online, ENBD ••7710e-Receipt | Paid |
| Al Quoz Machine ServicesEXP-MG-26-0115 · 1 Oct · MC-05 crimper blade alignment, call-out | OverheadOffice & misc. · repairs | 650.00 | 32.50 | Debit card ENBD ••7710Job sheet | Paid |
| September payroll, 14 staff30 Sep · basic, allowances, no overtime | OverheadSalaries & wages | 47,500.00 | — | WPS, Emirates NBDSIF file | Paid 1 Oct |
| DEWA30 Sep · September electricity & water, Plot 27 | OverheadElectricity & water | 6,800.00 | 340.00 | Direct debitBill | Due 20 Oct |
| Gulf Tempered Glass Co.28 Sep · JW-MG-26-005 to 008 · 100 m² + heat-soak | ProductionTempering, outsourced | 5,600.00 | 280.00 | Bank transferJW notes + bill | Payment awaiting approval |
| ColorShield Powder Coating22 Sep · JW-MG-26-004 · Series 45 profiles RAL 9016 | ProductionPowder coating, outsourced | 2,400.00 | 120.00 | Supplier credit, 30 daysBill | Held · NCR-006 |
| Gulf Float Glass Trading18 Sep · LPO-MG-26-0017 · 6, 10 & 12 mm clear float | ProductionRaw materials · to stock | 27,000.00 | 1,350.00 | Supplier credit, 30 daysLPO · GRN · bill | Due 18 Oct |
Amounts exclude VAT. M&G is VAT-registered since 1 Sep 2026 — input VAT is claimed only on bills that show the supplier's TRN.Suppliers
Who approves what
M&G rules · applied when an expense is addedOverhead expense up to AED 2,000Recorded by the accountant
Overhead expense above AED 2,000Metal Division Partner
Purchase up to AED 5,000Production Supervisor or Metal Division Partner
Purchase above AED 5,000Metal Division Partner + Managing Partner
Production costJob card or sales order required
ReceiptPhoto or PDF, kept 7 years
To pay in the next 30 days
Already in the cash plan · AED 120,600- Suppliers & job-work56,700
- October salaries, WPS48,100
- Industrial licence & government fees9,000
- DEWA, September bill6,800
Cash today AED 184,500 → 63,900 free after these.