Can Someone Tell Me That Attached Profit And Loss Sheet Is Correct ?

My confusion is in attached profit and loss sheet is that Transport expense we are already taking in Cost of goods sold so again we will minus that cargo expense amount from gross profit ?
please help me.
From Qatar , Doha

Attached Files

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Profit & Loss statement.xls (20.5 KB, 1070 views)

Smart Yousufzai
The sheet provided by you is Cost Statement for which your name is profit & loss statement.
The direct material + freight inward will be the prime cost Selling and administrative expenses will be added to this will come to prime cost and the difference between this and cost of proceeds will be the surplus.
Ramakant
From India, Pune