1. The document provides financial information for Mr. Avijit as of December 31, 2012 including a balance sheet and income statement. 2. The balance sheet lists assets of 5.45 million including inventory, accounts receivable, and equipment, and liabilities of 2 million in accounts payable, leaving equity of 3.45 million. 3. The income statement shows revenues of 18.07 million and expenses of 11.11 million for cost of goods sold, leaving a gross profit of 6.96 million and net income of 1.46 million after operating and administrative expenses.

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