Farm Sathi MIS

Dhi Sathi Robotics Pvt Ltd · Audited accounts FY20-21 to FY24-25 (V Nagendra & Co), figures as signed; Founder MIS from FY25-26 (categorised ICICI bank transactions and Zoho Books invoices) · bank ledger — to — · Indian financial year (April to March)

—: revenue (incl. advances) of — against total expenses of —, so revenue covered — of expenses and EBITDA was —.

Year

Revenue

View by

—

Revenue from operations—

Total expenses—

EBITDA—

Profit / (loss) after tax—

Cash and bank at year end—

Years shown

Toggle the years in the by-year charts below; the year filter above still opens a year.

Revenue, expenses and result by year

Audited years show revenue from operations and total expenses exactly as signed; EBITDA is derived (loss before tax + depreciation). Founder MIS years follow the revenue filter. Select a year to open it.

Where the money went, by year

Expense heads in the audited format. Founder MIS years carry team-advance spend on transport, fuel and food inside materials, where the CA usually shows it under other expenses.

Founder MIS, cash view (—)

Straight from the categorised bank ledger: amounts incl. GST, COGS when paid.

COGS—

SG&A—

Misc.—

Refunds (deducted)—

Capex—

Investment received—

Founder MIS by period: revenue against total expenses

Monthly in the selected window. In the Year view, click a year to open it.

Expense mix

COGS, SG&A and Misc. before refunds, for the selected window.

Where the cash came from

Revenue, equity investment, grants and unsecured loans (net of repayments) received in the window.

Founder MIS statement (cash basis)

One row per month. Total expenses = COGS + SG&A + Misc. − Refunds. EBITDA = Revenue − Total expenses. Capex and Investment sit below EBITDA.

Period	Revenue (incl. advances)	COGS	SG&A	Misc.	Refunds	Total expenses	EBITDA	Capex	Investment
Total	—	—	—	—	—	—	—	—	—

What the company owns (—)

How it is funded (—)

Balance sheet over time

Assets at 31 March by type, with net worth (share capital + reserves) as the line.

Statements by year

Audited columns are the signed financial statements line by line (V Nagendra & Co). Founder MIS columns are restated to the same lines and are unaudited: cost of materials = COGS paid through the bank, change in inventories = stock built up (negative). The balance sheet and the other-expenses note exist only for audited years.

Invoiced against received, Founder MIS years

Invoices from Zoho Books by invoice date. Void invoices are set aside (to be raised next year or cancelled) and written-off invoices are shown separately; neither counts as revenue. Draft, Closed, Overdue and every other status count as invoiced. Receipts less invoiced above zero means advances received ahead of invoicing; below zero means invoices not yet collected.

Financial year	Invoices raised	Invoiced excl. GST	Invoiced incl. GST	Bank receipts (incl. advances)	Receipts less invoiced	Void invoices	Void value	Written off	Written off value

Invoice register

Invoices dated in the selected window, oldest first.

Show void and written-off invoices

Date	Invoice	Customer	Status	Taxable value	GST	Invoice total	Items
Counted in revenue (void and written off excluded)				—		—

Stock and materials consumed by year

Inventory as reported in the audited balance sheets to FY24-25. FY25-26 closing is a management estimate (opening + COGS paid − BOM cost of goods leaving stock, including the brush cutter given free on trial, − COGS advances the team spent on non-stock items per Zoho Expense) until the audited accounts are ready. Bank-paid COGS includes material that went into stock, so COGS consumed = COGS paid − increase in stock.

Financial year	As at	Opening stock	Closing stock	Change in stock	COGS paid (bank)	Materials consumed	Basis	Status	Source

Growth across the years

Audited figures for FY20-21 to FY24-25 (as signed), Founder MIS from FY25-26 (FY26-27 is the year to date). Pick a growth factor; select a bar or a year above to focus it. Founder MIS revenue follows the revenue filter. Customers, invoices and average invoice come from the invoice register, so they are shown only for years without audited accounts.

Years shown

Growth factor

Selected year—

Change on the year before—

Compound annual growth—

Best year—

All growth factors by year

Each cell shows the value and the change on the year before. Select a row to chart it.

What the numbers say

EBITDA by year

Operating result before depreciation. Bars below zero are losses.

Revenue coverage of expenses by year

Revenue ÷ total expenses. The dashed line is break-even.

Cost structure by year

Share of total expenses by head.

Cash and bank at year end

Audited cash and bank; Founder MIS years show the Main account balance on the last day with a transaction.

By period

—

Bank balance at window end—ICICI current account, FDs not included

Net burn (EBITDA − Capex)—For the whole window

Avg monthly burn, last 3 months—Negative means cash generated

Runway at that burn—Months of bank balance

Revenue coverage of expenses—Revenue ÷ Total expenses; 100% is break-even

Net burn by period

EBITDA − Capex per month. Bars below zero are cash consumed by operations.

Bank balance at period end

Last available balance in each period, ICICI current account.

Revenue coverage of expenses

Revenue ÷ Total expenses per period. The dashed line is break-even.

Where the spend goes

COGS, SG&A and Misc. stacked per period.

Largest payments

Outgoing payments booked to COGS, SG&A, Misc. or Capex.

Date	Description	Category	Amount

Largest receipts

Incoming payments booked to Revenue (customer payments and advances).

Date	Description	Category	Amount

Transactions in window—

Window starts—

Window ends—

Uncategorised transactions—

How the categories are consolidated

Revenue (incl. advances) = CR − DR. A DR booked to Revenue (a customer refund or reversal) is subtracted.
COGS, SG&A, Misc., Capex = DR − CR. A CR booked to these (a reversal of a payment) is subtracted.
Refunds = CR − DR, deducted in Total expenses: Total expenses = COGS + SG&A + Misc. − Refunds.
EBITDA = Revenue − Total expenses. Capex and Investment (CR − DR) are shown below EBITDA.
Grant and UL / UL Return (unsecured loans) are funding and stay out of the P&L. Self Transfer, Self Account, FD, FD Credit, QR Activation, To be Refunded and uncategorised rows are internal or non-operating and are left out.
Revenue excluding advances = invoices raised in Zoho Books in the period, by invoice date, at taxable value (excl. GST) or invoice total (incl. GST). Void and written-off invoices are not counted; Draft, Closed, Overdue and all other statuses are. After the FY25-26 review, INV-000014 (Selco, ₹2,01,042) and INV-000017 (₹46,200) are voided in Zoho. INV-000017's brush cutter was delivered free on trial to a farmer for goodwill: no revenue, but its cost leaves stock. Expenses stay on the bank basis in both views.
Sources: Invoice_1.xlsx (Zoho Books export, 38 invoices, 116 line items, 19 Feb 2024 to 21 Sep 2026); Farm Sathi MIS_Original_Jul 24.xlsx, sheet P&L_1 (C), for 29 Nov 2021 to 24 Dec 2024; Final_OpTransactionHistory_Categorized_11-10-2026.xlsx (second Category column; updated sheet with 25 category changes, mainly transport and porter payments moved from COGS to Misc.) for 24 Dec 2024 to 2 Sep 2026; Zoho Expense report PDFs from the mailbox (ER-00003 to ER-00225) for the team advance mapping. The one transaction present in both files is counted once. From 12 Oct 2026 the ledger also includes 3 to 28 Sep 2026 from OpTransactionHistoryUX3 28-09-2026 and the FY25-26 Investment, Other Account 1 and Other Account 2 statements (categorised from the narration; self transfers between accounts are left out), and four management confirmations: FarmOS ₹1,20,000 refund against revenue, NGE ₹1,00,000 job work advance (COGS) and ₹1,00,000 capital advance, and the MATE joystick import (COGS).

Reconciliation with the CA: audited vs Founder MIS, —

Audited year

Why the Founder MIS for the audited years did not match the CA, and what to change so FY25-26 onwards does. The Founder MIS is built from the categorised bank ledger: cash basis, amounts including GST, customer advances counted as revenue, every COGS payment expensed when paid. The audited accounts are on accrual basis, excluding GST, with stock, advances, fixed assets and unpaid bills on the balance sheet.

Line	Founder MIS	Audited	Audited − MIS	Why they differ

From Founder MIS EBITDA to audited loss before tax

Each step is measured from the audited balance sheet movement in the year; what cannot be traced is left as the last step.

What explains the difference

Points to confirm with the auditor

Team advances vs Zoho Expense claims

Money paid from the bank to the mechanical team (Dinesh Nunavath, Vijay Maddala; salary, stipend and bonus left out), split by the bank category into COGS and other advances, mapped to the expenses they claimed in Zoho Expense (75 reports read from the mailbox, reimbursable lines only, by expense date). Outstanding is paid less claimed since 1 Apr 2024: money still with the team, or spent without a claim yet.

COGS advances paid—

COGS claimed in Zoho—

COGS advances not claimed as COGS—

Other expenses claimed (travel, transport, food, fuel)—

Outstanding with team at window end—

Reports awaiting approval in Zoho—

By financial year

Financial year	COGS advances paid	Other advances paid	COGS claimed	Other claimed	Paid less claimed	Outstanding at year end	COGS adv. not claimed as COGS	Reports	No PDF

FY24-25 is incomplete: seven reports in the mailbox have no PDF (six of them Dinesh COGS claims, Jun 2024 to Mar 2025), so the FY24-25 gap is overstated. From FY25-26 the advances and claims track each other month by month; part of each COGS advance is spent on transport, travel, food and fuel and claimed under those heads. In FY25-26 that ₹45,332 is taken out of the closing stock estimate.

By month, in the selected window

Month	COGS advances paid	Other advances paid	COGS claimed	Other claimed	Paid less claimed	Outstanding (running)

Zoho Expense reports

Report	Title	Submitted by	Period from	Total expense	Advance applied	Reimbursable	COGS claimed	Other claimed	Status

Category reconciliation

Every category in the window, both sides, and how it is treated.

Category	Treatment	Netted as	CR total	DR total	Net	Transactions

Transaction ledger

Every bank transaction in the window with the category used.

		Transaction ID	Description	Cr/Dr		Balance		Source file

Every debit and credit in all four ICICI accounts (Main 777705325672; Investment 466205500047, Other Account 1 024505008707 and Other Account 2 466205000036, which were closed or nil by Jan 2026) is mapped to its category and sub-category, then to a GSTR-2A / workings purchase invoice, an import invoice or BOE, or a Zoho Expense claim. Figures tie to Farm_Sathi_Audit_FY25-26_FY26-27.xlsx.

Bank debits——

Matched to an invoice (high confidence)——

Needs review or open——

GST invoices traced to a payment——

Payable to suppliers (invoices not yet paid)——

Where every rupee of debit stands

Share of the year's bank debits by audit status. Select a row to list its transactions below.

Audit status	Bucket	Debits	Rows	Share

Category → sub-category → evidence

Debits per sub-category and how much of each is matched to a GST or import invoice, matched but flagged for review, paid as an advance or on account, still open, or not expected to have a GST invoice (salaries, statutory payments, team advances, refunds, transfers). Zoho claims are the expenses the team claimed against advances in the same sub-category. Debits only, so a category can differ slightly from the P&L figure, which nets off reversals (credits). Select a sub-category to filter the transactions.

Category / sub-category	Debits	Rows	Matched	Matched, review	Advance / on account	Open	No invoice expected	Zoho claims

Bank transactions with evidence

Date	Account	Purpose / payee	Debit	Credit	Category	Sub-category	Audit status	Confidence	Invoice / supplier	Justification

GST purchase invoices mapped to payments

GSTR2AWorkings.xlsx for FY25-26; GSTR-2A for 36AAICD1379C1ZS and 37AAICD1379C1ZQ for FY26-27 (downloaded 11 Oct 2026), plus the MATE import invoice and BOE 9018426. Each invoice is matched to a bank payment (single, split advance + balance, net of TDS, or one payment for several bills) or to a Zoho Expense claim. High = amount, date and payee tie; Medium = payee only in the remark, same bank branch, Amazon marketplace or named carrier; Low = amount and date only.

Invoices—

Purchases excl. GST—

GST (input credit per 2A)—

Purchases incl. GST—

High confidence—

Medium / low (review)—

No payment traced—

Paid via Zoho claim—

Date	Supplier	Invoice	Category / sub-category	Excl. GST	GST	Incl. GST	Matched by	Confidence	Review status	Paid	Payment refs

Supplier balances

Invoices in GSTR-2A (both years) less payments traced in any account or Zoho claim, as at 28 Sep 2026. Positive = payable or part-paid; negative = advance paid with the invoice still to come.

Supplier	Invoices	Paid	Balance	Status

Imports, BOE and customs duty

From Final_Import_Payment_Reconciliation.xlsx (Trade Reconciliation). Duty amounts were searched across all four accounts. BOE 9018426 is fully evidenced: MATE invoice IN-MATE-20260424-001 (USD 1,226) paid by card on 15 Apr 2026, duty ₹32,031 and clearance ₹3,810 paid to FedEx.

BOE	Invoice	USD	Duty	Decision

Management confirmations and open points

FarmOS ₹1,20,000 (30 Jun 2025): return of the advance for a robot returned when FarmOS paused farm operations. Booked against revenue (customer refund), moved out of COGS.
NGE Industries ₹1,00,000 (28 Aug 2025): job work advance (COGS, supplier advance until the invoice arrives). NGE Industries ₹1,00,000 (4 Sep 2025): capital advance; the bank narration says "Loan for emergency".
LCZDTL ₹1,23,865.26 (15 Apr 2026): card payment for the MATE Technology joysticks, invoice IN-MATE-20260424-001.
Balance-sheet items, not expenses: tender EMD ₹50,005.90, shed rental advance ₹2,50,000 and the NGE capital advance.
Porter and VRL bills are all Misc. → Delivery / Transportation; most were paid by the team and claimed in Zoho, the rest are matched to transport payments by amount and date with a confidence level.
Sub-categories follow the purpose written in each bank narration; Zoho claims use the same heads. No patent payments were found in FY25-26 or FY26-27.