59,82,6642,67,06,024 4,35,92,977 Deduct Commission receivable (Note 1).3,94,973 Royalties receivable (Note 2) 50,580 Profit on Sales of Fixed Assets (Note 3).(2,974)4,42,579 Total Gross Profit4, 31,50,298 Less : Notional Normal Depreciation 83,90,197 2,47,60,291 Less : Notional Income tax and Supertax.1,78,73,953 Notional Super Profits Tax/Sur Tax.21,90,5282,00,64,481 1,46,95,810 2 3 7 Less:Return on paid up capital Ordinary Share Capital (6%) 27,00,000 Share Premium (6 %) 4,20,000 Preference Share Capital (Actual).