SHRI UTTAM KESH

Project Location :
Plot No. 2705, J.L. No. 21
Khatian No. 1894, Mouza : Pondali
Dist : Purba Bardhaman

Project Report on construction of Grain Godowns

 CHAPTER - I

EXECUTIVE SUMMARY

1. Project : Construction of godown for storage of food grains.

2. Promoter/Directors : Shri Uttam Kesh

3. Location : Plot No. 2705, J.L. No. 21, Khatian No.1894

Mouza – Pondali, Dist – Purba Bardhamann

West Bengal

4. Cost of Project :
Sl. No. Particulars (Rs. in Lacs)
Lacs)

1. Land & Site Development 1.00

2. Factory Building & Other Civil Work 29.50

3. Plant & Machinery -

4. Electrical Installation 3.87

5. Miscellaneous Fixed Assets 0.64

6. Contingencies 0.09

7. Interest during construction period 0.63

8. Pre-operative Expenses 1.65

9. Margin Money for Working Capital 0.89

Total: 38.27

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Means of Finance:

S. Particulars (Rs. in Lacs)

Lacs)
No.

1. Promoters’ Contribution

i. Proprietors Capital 11.27

2. Term Loan 27.00

Total: 38.27

5. Utilities : Power 75 KVA

6. Operational Data :
(Rs. in Lacs)
Lacs)

Sl. Particulars 2019

2019-20 2020
2020-
20-21 2021
2021-
21-22
No.

a. Annual Net Turnover 10.63 11.25 11.25

b. Profit Before Tax 6.32 7.11 7.60

c. Net Profit 5.03 5.41 5.61

d. Cash Accruals 6.30 6.68 6.88

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 CHAPTER - II

INRODUCTION

SHRI UTTAM
UTTAM KESH has planned to provide Godown facility for storage of foodgrains Plot

No. 2705, J.L. No. 21, Khatian No. 1894, Mouza : Pondali, Dist : Purba Bardhaman.

The proposed unit envisages to provide facility in the field of safe storage by making

standard godown with all type of required safety measures near Plot No. 2705, J.L. No. 21, Khatian

No. 1894, Mouza : Pondali, Dist : Purba Bardhaman. Total land area for the proposed project is 0.42

Satak. Demand of godown facility at such place is very high as the area is mainly agriculture based.

The total cost of project has been estimated at Rs. 38.27 Lacs out of which the equity will be

11.27 Lacks & Debt will be 27.00 Lacs, consequently the debt equity Ratio comes 2.40 : 1.00,

moreover the unit will generate enough cash to repay the entire Term loan along with interest

within stipulated time duration.

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 CHAPTER – III
III

PROMOTERS AND ASSOCIATES

About the Promoters

Name: Shri Uttam Kesh

Father’s Name: Dinabandhu Kesh

Address: Kanksa Road, Panagarh Bazar, Kanksa, Bardhaman, Durgapur, 713148 West Bengal,
India

Date of Birth: 20.12.1969

Educational
Educational Qualification : Graduate

Experience:
Experience Promoter is in the line of business of contract work and is also engaged in the trading of
construction items.

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 CHAPTER - IV

ABOUT THE INDUSTRY

A grain saved is a grain produced. These golden words remain as a mere proverb when one visualises
the quantum of post-harvest wastages and losses of agricultural produce due to inefficient supply
chain management . The reason for such huge post-harvest losses mainly attributes to lack of
scientific storage facilities and improper transportation, poor front end infrastructure, such as
inadequate warehousing facilities, redundant food processing technology and farmers’ inaccessibility
to value-added services. It has been estimated that about 65% of their total produce are held by the
farmers for their consumption and use which is stored in a crude and unscientific method. The
balance quantity is supplied to the central pool and delivered at the nominated warehouse or at the
local mandi earmarked for procurement or delivery. The procurement agency collects the quantity
deposited to the central pool by the farmer and transports the same to the FCI or nominated
warehouse. Often the stock stored in the warehouses remain in storage for more than its shelf life
due to want of off-take of stock by allotees like Targeted public distribution system (TPDS) and flour
mill owners. Such long storage, if not taken proper care of, causes damage to the stock. Since the
stock stored in the warehouse is not lifted, the storage space cannot be utilized for fresh arrivals of
the ensuing season.

In the post green revolution era, there is a significant growth in the production and productivity in
the Indian agriculture. The country has become self sufficient in food grains and achieved a
remarkable growth in the production of pulses, oil seeds and fibers to meet the requirements of the
country. Although our farming community toiled hard, they could not get real benefit of the growth
in the economy in the absence of a suitable mechanism to ensure a reasonable rate of return to their
hard labour and investments. Only a handful of influential farmers who have the infrastructure to
overcome the market fluctuations, could derive the benefits.

Our farming community depends heavily on the borrowed money for the agricultural operations. The
borrowings are at an unreasonably high rate of interest, mostly from the money lenders. As a result,
they are forced to sell their produce immediately after the harvest although price is very low. Thus,
the farmers lose heavily on their investments. This vicious cycle is recurring year after year making
the farmers poorer. Today, the country is not having a reasonable infrastructure for providing relief
to these farmers. The facility for storage of agricultural produce is inadequate in rural areas. The
farmers, therefore have to dispose of their produce at an unremunerative price, immediately after
the harvest. The creation of storage facilities, through construction of grain godowns in villages will

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remedy the above situation. The farmers can store their produce in godowns by paying rents, and
release the produce to market when the price is reasonable. Meanwhile, the farmers can borrow from
a financial institution, in case of need, by pledge of godown receipt. This will help modernization of
rural economy, development of banking habit of the farmers and teach the bankers the lesson of
development through credit. This facility will not only enable the farmers to break the vicious cycle
by generating money from their own produce to pay back a part of the loan and meet some of their
day-to-day urgent needs; but also reduce the subsidy burden on the government on procurement of
excess produce.

A reasonable spread of agricultural storage godowns linked to financial organizations to provide

pledge loan will go a long way in meeting the needs of the farmers as it will not only provide the
basic infrastructure for making arrangements for the pledge loan but also preserve the quality and
quantity of their produce over a longer period to enable them to sell it when rates are higher for the
quality produce to ensure a decent return on their labour and investments. Scientifically designed
storage structures reduce the losses and its existence provides confidence to the farmers for raising
crops with quality/ costly inputs.

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 CHAPTER – V

ABOUT THE LOCAL MARKET

Barddhaman is the only district in the state of West Bengal that is fortunate both in industry and
agriculture. On an average about 58 percent of the total population belongs to the agricultural
population while the non agricultural sector accounts for the remaining 42 percent.

The eastern, northern, southern and central areas of the district are extensively cultivated but the
soil of the western portion being of extreme lateritic type is unfit for cultivation except in the narrow
valleys and depressions having rich soil and good moisture. The cultivation in the district has
improved since 1953 with the implementation of the irrigation projects undertaken by the Damodar
Valley Corporation. Up to 1953 the cultivation was entirely dependent on the monsoon, and
irrigation facilities were rather inadequate and more or less primitive. The position has since been
changed and an all-round agricultural development has become possible. Though agriculture is
largely regulated by rainfall as in the other districts of the state, the developing irrigation system
has been very helpful in minimizing the effects of the vagaries of nature.

Rice is the most important crop of the district and in the alluvial plains to the east little else is
grown. The rice grown with its numerous varieties can broadly grouped under the three primary
classes distinguished from one another by distinct characteristics and there are : The Aus or
autumn, the Aman or winter and the Boro or the summer rice. Paddy covers maximum of the gross
cropped area. Among commercial crops Jute, Mesta and Sugarcane, potato, oil seeds are cultivated in
marginal area

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 CHAPTER - VI
INFRASTRUCTURE DETAILS

REQUIREMENTS OF AN IDEAL GRAIN STORAGE STRUCTURE

The object of an ideal grain storage structure is to control and reduce the storage loses from rodents,
insects and micro-organisms, birds, moisture and heat to a minimum. In designing and constructing
a storage structure following points shall be borne in mind:

1. All holes, pipes and ducts and other openings shall be guarded by suitable means, such as
gratings, etc., in order to prevent the entry of rats and other vermin.

2. The structure shall have smooth, crack free internal surfaces and shall have no unnecessary
cavities and projections to prevent the lodgment from insects and vermin. Periodical fumigation and
other treatments should be done to eliminate infestation of grains by insects, fungus etc. The
structure shall be designed so as to facilitate its sealing for fumigation or have facility to seal a
portion where fumigation has to be carried out, or it may be made completely airtight if required.

3. Godowns should have good ventilation arrangement to prevent moisture accumulation in

pockets.

4. The structure shall be designed to make it possible to control moisture. Moisture may be
controlled by adopting methods of construction using non-hygroscopic material, by sound wall, roof
and floor construction, by the use of vapour barriers, and by the use of aeration.

5. The structure shall be so oriented that it will receive the minimum solar radiation. Reflective
external surfaces, insulating materials, sun shades, a minimum of glass surfaces, controlled
ventilation and aeration, to reduce the internal temperature may be used.

CAPACITY AND DIMENSIONS

The Central and all State Warehousing Corporations are following a design on the basis of Indian
Standard viz. IS: 607 - 1971 (code of practice for construction of bagged food grain storage structures)
with slight alteration. On the basis of this code the godowns are classified as:

• Small sized godowns : Capacity of less than 1000 MT

• Medium sized godowns: Capacity above 1000 MT and upto 5000 MT.
• Large sized godowns: Capacity of 5000 MT and above.

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If large capacities are required they will be in the multiples of 1000, 2000, 2500 or 5000 MT. For
storage capacity of 2500 MT and above the godowns may be divided into suitable compartments,
depending upon the availability of land.

The height of a road fed godown is 5.6m and that of a rail fed godown is 6.35m.

The stack size for both 2500 MT and 5000 MT godown is 9.15m X 6.1m X 4.57m.

As per the Indian Standard code of practice for bagged food grain storage structures (IS: 607-1971),
the passage between the two stacks is 1.56m, parallel to the width of the building, and 0.76 m in the
longitudinal directions and around the stacks at the periphery.

LOCATION

The structure shall be located on a raised well-drained site, not liable to flooding or inundation and it
shall be away from a place likely to be affected by seepage water.

The construction of godowns in the residential areas should be avoided. In selecting the location,
maximum attention should be paid to the hygienic and sanitary conditions of the area and the
following minimum distances should be maintained:

Sl No Units Distance from godown

1 Kilns, bone-crushing mills, garbage-dumping grounds, 500m

slaughter-houses, tanneries and hide-curing centres or such
other places, the vicinity of which is deleterious to the safe
storage of food grains.

2 Dairies and poultry farms 300m

3 Factories and other sources of fire such as workshops, hay 150m

stacks, timber stores and petrol pumps.

There shall be no trees near the structure, the roots of which affect the foundation. The structure
should be at least 3 m away from any branches of trees, poles etc. so as to avoid the access by
rodents.

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The structure should preferably be situated near a transport head or a main road. If the structure is
located in the interior, an approach road suitable for the movement of trucks and trollies shall be
provided.

At the site of the structure, there shall be sufficient parking and maneuvering space for vehicle. If
the structure is situated at a ferry head, railway station, airport, etc. sufficient berthing, loading and
unloading facilities shall be made available.

FOUNDATION

Suitable foundation of adequate depth (minimum one meter), depending upon the site conditions and
nature of the subsoil, will be provided. The foundation will be provided after properly investigating
the bearing capacity and upto such a depth that the bearing capacity is adequate enough to
withstand the foundation pressure. The foundation, in general, will consist of lean cement concrete
(1:5:10) for the walls and reinforced cement concrete (1:2:4) footings for reinforced cement concrete
columns according to design. A leveling course of lean cement concrete (1:5:10), at least 75mm thick,
will be provided under the reinforced cement concrete footings. The foundation on both the sides will
be refilled with good earth, if available, free from salts, organic or other foreign matter or with sand
and will be compacted and made flush with the ground level. Wherever rock is met within the
foundation depth, it will be properly dressed, leveled and, if necessary, cut in horizontal steps so as
to receive the footings of the foundation. To meet the menace of white ants and rodents, suitable
pesticide treatment will be done in the foundations and the under floors.

PLINTH

The plinth will be generally kept about 80 cm above the finished ground level. Platforms should be
provided along the length of the godown in order to facilitate loading and unloading. The minimum
width of the platform should be kept at 3.05 m for rail-fed godowns and 2.45 m for road-fed godowns.
The platform should be provided with an outward slope of 1 in 40 in order to prevent the rain water
from getting inside the godowns through the doors. The platforms will be preferably covered.

Plinth will be filled with good and selected earth in layers not exceeding 200 mm; each layer being
watered, well rammed and consolidated. The finished level of filling will be kept in slope intended to
be given on the floor.

The plinth will be constructed of either stone or brick masonry in lime mortar (1:2) or cement mortar
(1:6). It will be provided with damp proof course of well graded concrete with water proofing

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compound (a coat of residual petrol bitumen) to a minimum thickness of 40 mm on brick masonry
and 50 mm on stone masonry.

A cement concrete or reinforced cement or stone slab projection of 15 cm to 18 cm at plinth level may
be provided at 0.75 m to 0.8m plinth height so that rats and rodents will not be able to enter the
godowns. Moveable steps are to be provided so that they can be pulled away from the godown
entrances when not required.

FLOORING

The flooring in the godown should be damp proof, rigid, durable and free from any cracks and
crevices. The flooring will comprise of the following layers:

1. Selected earth filling well consolidated and stabilized to avoid possibility of settlements and
cracks,
2. A layer of sand filling 23 cm thick thoroughly watered and well consolidated,
3. A layer of cement concrete (1:5:10) 7.5 cm thick,
4. A layer of bitumen maxphalt 80/100 or equivalent spread uniformly at the rate of 1.7 kg/ m2
or a layer of 700 gauge polythene sheet,
5. A further layer of cement concrete (1:5:10) 7.5 cm thick over the waterproofing layer of
bitumen,
6. A top wearing coat of 5 cm thick cement concrete (1:2:4) finished with a floating coat of neat
cement will be provided.

The cement concrete flooring will be laid in panels not exceeding 3.5 m2 in area and a length of 2.5 m
in any one of the directions. Such panels will be suitably adjusted so as to avoid transfer of any
uneven load at the joints under the stacking bays and alleyways.

Where stone slabs are available at a cheaper rate, the flooring may be of this material.

WALLS

The design of the walls will be in accordance with the general constructional practices (IS: 1905-
1969) and care will be taken that the tensile stresses do not exceed the cracking limit.

The longitudinal walls will be of brick or stone masonry in cement mortar (1:6) and will be atleast
5.60 m high for road-fed and 6.35 m for rail-fed godowns from the floor level. The walls will be
atleast 34 cm thick with RCC columns at a spacing of 4.65 m centre to centre in order to provided
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support for trusses. For gable walls and partition walls also, RCC columns will be provided at a
distance of 4.9 m centre to centre. The gable wall will be preferably of brick or stone masonry in
cement mortar (1:4) upto a suitable height, and at least 46 cm in thickness. The walls will be
plastered with cement mortar (1:6) and will be rendered smooth both on the outer and inner
surfaces. In seismic areas, criteria for earthquake resistant designs of structures will be followed.

ROOF

Roof will be of single span structural steel or tubular trusses. These trusses will be fixed on RCC or
stone masonry or brick masonry pillars at a height of 5.60 m for the road-fed and 6.35 m for the rail-
fed godown from the floor level to the tie level at the column ends. The roof of the platforms will be of
a cantilever structural steel or tubular trusses fixed on to the RCC columns at a height of 3.35m for
road-fed godowns and those fed by meter-gauge railway, and 4.35 m for those fed by broad gauge
line. The height will be measured from the floor level of the godown to the bottom tie of the truss.
The design of the trusses will be in accordance with the general constructional practices and relevant
Indian Standards.

The roofing material may be corrugated asbestos sheets or galvanized corrugated sheets, steel sheets
or corrugated aluminium sheets. The sheets will project atleast 46 cm from the outer surface of the
longitudinal walls. The sheets will be fixed on the tubular trusses with 'J' hooks.

The trusses need not be provided on the gable and partition walls.

DOORS

A door will be provided preferably opposite each alleyway. The doors will normally be steel rolling
shutters. The doors will be not less than 2.45 m X 1.83 m.

VENTILATORS

In longitudinal walls two steel ventilators of opening not less than 1.494 m X 0.594 m will be
provided in each bay between RCC columns spaced 4.50 m centre to centre. The ventilators will be
fixed 15 cm below the top edge of the wall measured from inside the godown. They will be provided
with glazed centre-hung with fixed wire mesh (3.28 cm X 6.56 cm) shutters. In between these
ventilators, air inlets of 0.62 m X 0.62 m glazed openable outside double hung in each bay will also
be provided at 60 cm from the floor level of the godown except in those bays in which a rolling
shutter is provided.

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FINISHING
FINISHING

The internal surfaces of the walls of godown will be cement plastered and external faces up to floor
level will be smooth plastered. The internal faces may be white washed and external faces provided
with colourwash.

All steelwork and woodwork will be provided with two coats of superior quality paint over a coat of
primer so as to prevent against rusting and deterioration.

The paint to be used inside the godown for steelwork and steel/ aluminium sheets will resist the
adverse effects of fumigants.

DRAINAGE

Proper arrangement such as cast iron or asbestos cement pipes of diameter not less than 10 cm will
be provided to drain off the rain water from the roofs of main godown and platform. Their diameter
will also be adequate depending upon the intensity of rainfall of the place. Suitable drainage
arrangements such as surface or underground drains to drain the rain water from the storage
premises will be made.

WATER SUPPLY

Water is required only for drinking, washing and toilet flushing purposes. Where municipal supply of
water is not available, an independent source such as a tubewell is required. An elevated water tank
of required capacity alongwith underground pipes for water supply distribution has to be provided.

ELECTRIC SUPPLY

Electric supply of 220/ 440 volts will be arranged for water pumping, motors, ventilating fans
lighting inside the building and premises lighting. The electric supply may either be taken from an
existing LT line or if necessary transformers of adequate capacity will be installed.

ROADS AND PARKING

10 m wide WBM roads will be provided between the godowns and at the sides for movement and
parking of trucks during loading and unloading. Sufficient parking areas have to be provided
separately for trucks and other vehicles.

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BOUNDARY WALL

Adequate height compound wall will be provided alongwith a gate.

MISCELLANEOUS EQUIPMENT REQUIRED

Adequate office equipment, laboratory equipment (such as sampling and grading equipment,
moisture meter, analytical balance, sieves etc.), communication equipment, weighing equipment and
fire fighting equipment should be provided depending upon the site conditions and specific
requirements.

ANCILLARY STRUCTURES AND OTHER AMENITIES

It is desirable to have certain ancillary structures attached to godowns for its smooth operation and
supervision. The necessary ancillary structures include office room, store room, chaukidar-cum-
switch room, chaukidar quarters, isolation shed, lavatory block and sanitation installation, drinking
water arrangement and fire fighting arrangement. The details of ancillary structures for godowns of
less than 5000 MT as well as for those of 5000 MT.

ANCILLARY STRUCTURES AND OTHER AMENITIES

1. There may be one or more ancillary structures at each site depending upon the storage capacity
and scope for future expansion. A small compact block consisting of an office room, a store room and
separate room for keeping pesticides may be provided at each site. For small capacity godowns, the
following sizes of rooms are suggested

(a) Office room 4.5 m X 3.5 m

(b) Store room 3.5 m X 3.5 m

(c) Chaukidar-cum-switch room 4.0 m X 2.25 m

(e) Above 50000 & upto 75000 MT 750 MT 4

(f) Above 75000 MT 1 % of storage Minimum of 4

Capacity compartments

3.3 For the staff and labourers, adequate facilities of drinking water and toilets should be provided.
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3.4 For the fire fighting purpose, a network of water supply pipelines with fire hydrants at suitable
locations may be provided to ensure supply of water at any time.

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 CHAPTER - VII

PROJECT COST DETAILS

Land & Land Development

The Promoter has already acquired freehold land required for the purpose of setting up of the unit
near Plot No. 2705, J.L. No. 21, Khatian No. 1894, Mouza : Pondali, Dist : Purba Bardhaman. Total
land area for the proposed project is 0.42 Satak.

The selection of the location of the Project is after giving a detailed thought to the aspect and after

detailed planning of the project. The site is to be selected keeping in view the easy accessibility.

The promoter has to incur a total of 1.00 lacs for the land development for filling and leveling of low

land.

Godown Building and Other Civil Work

The estimates for the expenses to be incurred for the Godown and civil work are based on estimates.

The estimates are based on the present rates of the materials used in the construction and the Govt.

construction rates have also been taken into consideration. Considering the current market rate, the

total cost of the civil work has been worked out at Rs. 29.50 Lacs.

The proposed warehouse is to be setup on 0.42 satak of land near Plot No. 2705, J.L. No. 21, Khatian

No. 1894, Mouza : Pondali, Dist : Purba Bardhaman.

Construction of Godowns will be entrusted to experienced civil contractors. Promoter has

engineering team to supervise the construction as per specification.

Electrical Installation

Electrical Installation includes Line drawing charges, HT & LT Cables, Transformer, Motors and

Misc. electrical items. The cost is based on estimates given by reputed suppliers. The total cost of the

Electrical installation after considering taxes, Freight & Insurance works out to be Rs. 3.87 Lacs.

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Miscellaneous Fixed Assets

The estimated cost of Furniture, computers etc has been considered under this head. The cost of all

these miscellaneous fixed assets will come to Rs.0.64 Lacs.

Contingency Provision

The proposed outlay as regards the machinery and other fixed assets for a project may escalate at

the time of actually implementing the project. Considering the present volatility in steel prices, a

provision of 0.25% has been made in respect of civil works, Electrical Installation and Misc. Fixed

Assets. The total amount of the contingency provision is Rs. 0.09 Lacs.

Pre-
Pre-operative expenses

The implementation of a project is not a single day process. The revenue expenses incurred during

this period are being shown in the head of pre-operative expenses. The head mainly includes the

salary during construction period, start up expenses, Administrative expenses, Conultant’s fees,

expenses in connection with bank’s processing charges. It is estimated that the total expenditure

will be around Rs 1.65 Lacs.

Interest during the construction period

Interest during the construction period would be Rs.0.63 Lacs which will be part of the capital
assets.

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 CHAPTER - VIII
VIII

FINANCIAL ASSUMPTIONS

Following assumptions have been made in financial working:

• Occupancy has been assumed at 85% for the first year, 90% for the next three years and 95%

for the rest of the years.

• Rent has been considered at Rs.1000 per MT of storage spaceand an increment of 10% have

been assumed after ever three years.

• Rate of interest on term loan has been considered at 11% p.a.

• Loan repayment has been in equal installments over 6 years with moratorium of one year.

• Start of commercial operation has been taken from April 2019.

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 CHAPTER – IX

ENVOIRNMENTAL MANAGEMENT

Since any industry/unit is likely to generate certain degree of pollution to its Environment which is

detrimental to the health of pollutants are :--

1. Air Pollution caused by emission of dust obnoxious exhaust gases vented out to the

atmosphere.

2. Water Pollution caused by effluent/waste discharge.

3. Noise Pollution caused by certain type of operation machine.

CONTROL OF AIR POLLUTION

In this unit there is no process causing emission of obnoxious gases and fumes. Hence there is no

requirement to control the air pollution.

CONTROL OF WATER POLLUTION

The nature of the process employed for this plant is such that there is no any discharge of waste

water.

CONTROL OF NOISE POLLUTION

In this unit , certain amount of noise which is quite common. This noise will remain contained

within the premises and till now there is no method anywhere in the world for its abatement but

some measurement can be taken in this unit as per pollution control board direction.

CLEARANCE FROM POLLUTION CONTROL BOARD

The unit has to take the No Objection Certificate from West Bengal Pollution Control Board for

setting up the unit. All requirement and /or stipulation of West Bengal Pollution Control Board will

be strictly adhered to/complied with.

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Green belt

Adequate green belt will be provided all around the plant and inside the plant premises. Locally

available types of trees, which are resistant to pollutants will be planned.

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 CHAPTER –X

PROJECT IMPLEMENTATION SCHEDULE

The implementation schedule of the scheme has been worked out keeping in view the factors which

are likely to influence it e.g. time required for completion of civil work, delivery period and arrival of

machinery/equipment etc. at site, foundation and installation work. The various works, which can be

simultaneously carried out have also been taken into account.

Considering the above and assuming date of application as zero date the entire scheme would be

implemented as detailed below:

Sl. Particulars Month Start Month

No. Completion

1. Acquisition of land Already acquired -

2. Civil Construction January, 2019 March, 2019

3. Electrical Installation, Plant & Machinery,

etc
Placement of order February, 2019 February, 2019
Delivery at site March, 2019 March,2019

4. Erection & Commissioning March, 2019 March,2019

5. Commercial operation - April, 2019

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 CHAPTER –XI

SWOT ANALYSIS

S.W.O.T:

Strength:

• The acceptability of the promoter in this market. The promoter of the unit, Sri Utpal

Basu is well known businessman in the area and is in the different business verticals

for the last 20 years.

• the Bardhamann area being an agricultural belt, demand for foodgrain warehousing

is very high.

Weakness:

• The promoter is a new entrant in this line of business and hence may face

competitions from its peers who are already in this line of business.

Opportunity:

• The demand for the foodgrain warehousing is rising day by day with growth in

agricultural sector.

• The growing economy of West-Bengal would create demand more in the coming year

and this creates a good opportunity for the company to increase its income.

Threats:

• The major threat to the company is the competition from other companies in the

similar line of business. Since the promoter is well established businessman, no

threat is foreseen by the promoters.

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 CHAPTER –XII

CONCLUSION

We have based our conclusion about the viability of the project on the following counts:

a. the unit is promoted by an established promoter who has proven his capability by
successfully running business in Durgapur West Bengal

b. Existing players in the industry are flourishing and additional capacities are being
built up.

c. There is adequate Demand and supply gap.

d. Possibilities of new markets for the industry are in the horizon.

e. Debt Equity, the DSCR and sensitivity analysis shows the project to be healthy. The
Pay Back period, Break even point indicating satisfactory prospects.

f. Locational advantage and connectivity.

g. With the changing image of West Bengal, Investments have started to flow in and
resulting in industrial development.

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Cost of Project & Means of Finance

Cost of Project
[Rs. in Lacs]
Sl. Particulars Annexures Total
No. Amount
1 Land & Land Development A 1.00
2 Shed, Building & Civil work B 29.50
3 Plant & Machinery 0.00
4 Electrical Installation C 3.87
5 Miscellaneous Fixed Assets D 0.64
6 Contingencies E 0.09
7 Pre-operative Exp. F 1.65
8 Interest during Construction period G 0.63
9 Preliminary Expenses - 0.00
10 Margin Money for Working Capital - 0.89

Total : 38.27

Means of Finance

Sl. Particulars Annexures Total

No. Amount

1 Promoters' Contribution
i. Share Capital - 11.27

2 Term Loan - 27.00

Total : 38.27

Promoters' Contribution 30.00%

Debt Equity Ratio 2.40
Annexure-A
Land & Site Development Cost
(Rs. in Lacs)
Sl. No. Description Amount

Land at Mouza - Pondali, Plot No. 2705

1 0.42 Satak freehold land at Mouza : Pondali, Plot No. 2705 -

(The land for the proposed project is already acquired hence the cost is taken as Nil)

Land filling & development Expenses 1.00

1.00
#

Total: 1.00
Annexure- B
Warehouse Building & Other Civil Work

Sl.No. Item Total Cost

(Rs. Lacs)

1 Warehouse & Godown

a Boundary Wall
2.00
b Civil Work for warehouse 20.00

c Shed & Structure 3.00

d Sheeting 1.50

e Paver Block 0.50

f Internal Road 0.50

g Water Supply System including Overhead tak 0.75

h Sanitary & Plumbing Material 0.50

i Drainage System 0.75

Total : 29.50
Annexure- C
Electrical Installation
(Rs. in Lacs)
Sl. Particulars Quantity Basic GST Freight & Total
No. Cost Insurance
18.00% 2.00%

1 Electrical Power Supply & Distribution including cabling, wiring 2.50 0.45 0.05 3.00
& earthing
2 Installation, Errection & Comissioning Charges 0.25 0.25

Sub Total (I): 2.75 0.45 0.05 3.25

II.
1 lot 0.25 0.05 0.01 0.31
1 Lightning & Accessories
1 lot 0.25 0.05 0.01 0.31
2 Cabling & Accessories

Sub Total (II): 0.50 0.10 0.02 0.62

Grand Total (I+II): 3.25 0.55 0.07 3.87

Annexure - D
Miscellaneous Fixed Assets
(Rs. in Lacs)
S.No. Description Basic GST Freight & Total
Insurance
Cost 12.00% 2.00%

1 Furnitures and Fixtures 0.25 0.03 0.01 0.29

2 Computer & Peripherals 0.30 0.04 0.01 0.35

Total (I+II): 0.55 0.07 0.02 0.64

Annexure - E
Details of Contingencies
(Rs. in Lacs)
Sl. No. Item Cost % of Amount
Contingencies

1 Land & Land Development

- Fixed Cost 1.00 0.00% 0.00
- Vairable Cost 0.00 0.25% 0.00

2 Warehouse Building & Structure 29.50 0.25% 0.07

3 Plant & Machinery 0.00 0.25% 0.00

4 Electrical Installation 3.87 0.25% 0.01

5 Misc Fixed Assets 0.64 0.25% 0.00

Total: 35.01 0.09

Annexure - F
Detials of Pre-operative Expenses
(Rs. in Lacs)
Sl. No. Item Amount

Miscellaneous preoperative expenses such as NOC for Fire, Pollution Contral,

1 Holding Tax aond other statutory clearances 0.50

2 Administrative Expenses 0.25

3 Travelling Expenses 0.15

4 Consultants Fee 0.25

5 Other Start up Expenses 0.50

Total: 1.65
Annexure - H
Allocation Of Pre-Operative Expenses, IDC & Contingencies
(Rs. in Lacs)
Pre Operative
Particulars Cost Contingencies Total
Expenses & IDC
Land & Land Development 1.00 - - 1.00
Factory Building 29.50 1.99 0.07 31.56
Plant & Machinery - - - -
Electrical Installation 3.87 0.26 0.01 4.14
Miscellaneous Fixed Assets 0.64 0.04 0.00 0.68
Contingencies 0.09 - - -
Security Deposits - - - -
Pre-operative Exp. 1.65 - - -
Interest during Construction period 0.63 - - -
Preliminary Expenses - - - -
Margin Money for Working Capital 0.89 - - 0.89

Total : 38.27 2.28 0.09 38.28

-
Projected Balance Sheet
[Rs. in Lacs]
Particulars 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26
(Projected)
Liabilities
Share Capital
Share Capital 11.27 11.27 11.27 11.27 11.27 11.27 11.27

Deposit from Tenant - - - - - - -

Profit & Loss Account 5.03 10.44 16.05 22.62 29.86 37.36 45.95
Deferred Tax Liability/(Assets) - - - - - - -
Term Loan 27.00 22.48 17.96 13.44 8.92 4.40 -

Working Capital Limit - - - - - - -

Sundry Creditors - - - - - - -
Other Current Liabilities 0.25 0.25 0.25 0.25 0.25 0.25 0.25
Provision for taxation 1.29 1.70 1.99 2.66 3.15 3.41 4.10
Total : 44.84 46.14 47.52 50.24 53.45 56.69 61.57
Assets
Gross Block - 36.77 36.77 36.77 36.77 36.77 36.77
Additions (net) 36.77 - - - - - -
Less: Accumulated Depreciaton 1.27 2.54 3.81 5.08 6.35 7.62 8.89
Net Block 35.50 34.23 32.96 31.69 30.42 29.15 27.88
Capital work-in-progress - - - - - - -
Investment Reserve - - - - - - -
Security Deposits - - - - - - -
Current Assets
Inventory:
Raw Materials - - - - - - -
Consumables Stores - - - - - - -
Finished Goods - - - - - - -
Receivables 0.89 0.94 0.94 1.03 1.09 1.09 1.20
Other Current Assets
Advance to Suppliers - - - - - - -
Advance Income Tax 1.30 1.70 2.00 2.70 3.20 3.40 4.10
Input Credit - - - - - - -
Other Current Assets - - - - - - -
Fixed Deposits 5.00 7.50 10.00 12.50 17.50 17.50 17.50
Miscellaneous Expenditure not written off - - - - - - -
Cash and Bank Balances 2.15 1.77 1.62 2.32 1.25 5.55 10.90

Total : 44.84 46.14 47.52 50.24 53.45 56.69 61.57

Statement of Profitability
(Rs. In Lacs)
Particulars Enclosure 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26
Total
(Projected)
Gross Rent 1 10.63 11.25 11.25 12.38 13.06 13.06 14.37
Less : Taxes 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Net Sales 10.63 11.25 11.25 12.38 13.06 13.06 14.37
Other operating income - - - - - - -
Total: 10.63 11.25 11.25 12.38 13.06 13.06 14.37
Variable Cost

Purchases 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Consumables Stores 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Wages & Salary 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Power & Fuel 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Repair and Maintenance Charges 2 0.03 0.03 0.03 0.03 0.03 0.03 0.03
Depreciation 3 1.27 1.27 1.27 1.27 1.27 1.27 1.27
Other Manufacturing Overheads 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Sub-total : 1.30 1.30 1.30 1.30 1.30 1.30 1.30
Add : Opening Stock of WIP - - - - - - -
Less : Closing Stock of WIP - - - - - - -
Cost of Sales 1.30 1.30 1.30 1.30 1.30 1.30 1.30
Add : Opening Stock of Finished Goods - 0.00 0.00 0.00 0.00 0.00 0.00
Less : Closing Stock of Finished Goods 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Cost of Sales 1.30 1.30 1.30 1.30 1.30 1.30 1.30
Gross Profit 9.33 9.95 9.95 11.08 11.76 11.76 13.07
Selling and administrative expenses 0.05 0.06 0.06 0.06 0.07 0.07 0.07
Preliminary Expenses w/o 0.00 0.00 0.00 0.00 0.00 - -
Profit before interest and taxation 9.28 9.89 9.89 11.02 11.69 11.69 13.00
Interest On : 4
Term Loan 2.96 2.78 2.29 1.78 1.30 0.79 0.30
Working Capital Loan - - - - - - -
Total interest 2.96 2.78 2.29 1.78 1.30 0.79 0.30
Profit Before Taxation 6.32 7.11 7.60 9.24 10.39 10.90 12.70
Provision for taxation 5
Current 1.29 1.70 1.99 2.66 3.15 3.41 4.10
Deferred 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Profit after Tax 5.03 5.41 5.61 6.58 7.24 7.49 8.60
Add: Profit B/f from Last Year - 5.03 10.44 16.05 22.62 29.86 37.36
Balance Profit Trans. to Balance Sheet 5.03 10.44 16.05 22.62 29.86 37.36 45.95
Enclosure- 1
Estimation ofRevenue from Rent/Leasing
(Rs. In Lacs)
Sl. Particulars 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26

No. (Projected)
Warehouse
Capacity of the Godown (In MT) 1250 1250 1250 1250 1250 1250 1250
No. of months 12 12 12 12 12 12 12
Occupany Level 85.00% 90.00% 90.00% 90.00% 95.00% 95.00% 95.00%
Rent per month per sq ft 1000 1000 1000 1100 1100 1100 1210

Gross Rent Received 10.63 11.25 11.25 12.38 13.06 13.06 14.37
Enclosure - 2
DETAILS OF REPAIRS & MAINTENANCE CHARGES
(Rs. In Lacs)
Sl. Particulars Cost % age Amount
No.

1 Buildings & Other Civil Constructions 31.56 0.10% 0.03

2 Plant & Machinery 0.00 0.10% 0.00

3 Electrical Installations 4.14 0.10% 0.00

4 Miscellaneous Fixed Assets 0.68 0.10% 0.00

Total : 36.39 0.03

Enclosure- 3
Depreciation Calculation (As Per SLM Method)
(Rs. In Lacs)
Sl. Particulars Total Land & Factory Plant & Electrical Misc.
No. Land Dev. Building Machinery Installation Fixed Assets
Rate of Depreciation 0.00% 3.17% 6.33% 6.33% 6.33%

1 Gross Block as on 31.03.2019 - - - - - -

2 Addition during the year 37.39 1.00 31.56 - 4.14 0.68
3 Less: CENVAT Credit 0.62 - - - 0.55 0.07
4 Gross Block as on 31.03.2020 36.77 1.00 31.56 - 3.59 0.61
5 Depreciation for 2019-20 1.27 - 1.00 - 0.23 0.04
6 Accumulated Depreciation 1.27 - 1.00 - 0.23 0.04
7 Addition during the year - - - - - -
7 Depreciation for 2020-21 1.27 - 1.00 - 0.23 0.04
8 Accumulated Depreciation 2.54 - 2.00 - 0.46 0.08
9 Depreciation for 2021-22 1.27 - 1.00 - 0.23 0.04
10 Accumulated Depreciation 3.81 - 3.00 - 0.69 0.12
11 Depreciation for 2022-23 1.27 - 1.00 - 0.23 0.04
12 Accumulated Depreciation 5.08 - 4.00 - 0.92 0.16
13 Depreciation for 2023-24 1.27 - 1.00 - 0.23 0.04
14 Accumulated Depreciation 6.35 - 5.00 - 1.15 0.20
15 Depreciation for 2024-25 1.27 - 1.00 - 0.23 0.04
16 Accumulated Depreciation 7.62 - 6.00 - 1.38 0.24
17 Depreciation for 2025-26 1.27 - 1.00 - 0.23 0.04
18 Accumulated Depreciation 8.89 - 7.00 - 1.61 0.28
19 Depreciation for 2026-27 1.27 - 1.00 - 0.23 0.04
20 Accumulated Depreciation 10.16 - 8.00 - 1.84 0.32
19 Net Block as on 31.03.2027 26.61 1.00 23.56 - 1.75 0.29

Depreciation Calculation (As Per The Income Tax Act,1961 On WDV Method)
(Rs. In Lacs)
Sl. Particulars Total Land & Factory Plant & Electrical Misc.
No. Land Dev. Building Machinery Installation Fixed Assets
Rate of Depreciation - 0.00% 10.00% 15.00% 15.00% 15.00%

1 Gross Block as on 01.04.2019 - - - - - -

2 Addition during the year 37.39 1.00 31.56 - 4.14 0.68
3 Less: CENVAT Credit 0.62 - - - 0.55 0.07
4 WDV as on 31.3.2020 36.77 1.00 31.56 - 3.59 0.61
5 Depreciation for 2019-20 3.79 - 3.16 - 0.54 0.09
6 WDV as on 31.3.2021 32.98 1.00 28.40 - 3.05 0.52
7 Addtion during 2020-21 - - - - - -
7 Depreciation for 2020-21 3.38 - 2.84 - 0.46 0.08
8 WDV as on 31.3.2022 29.60 1.00 25.56 - 2.59 0.44
9 Depreciation for 2021-22 3.02 - 2.56 - 0.39 0.07
10 WDV as on 31.3.2023 26.58 1.00 23.00 - 2.20 0.37
11 Depreciation for 2022-23 2.69 - 2.30 - 0.33 0.06
12 WDV as on 31.3.2024 23.89 1.00 20.70 - 1.87 0.31
13 Depreciation for 2024-25 2.40 - 2.07 - 0.28 0.05
14 WDV as on 31.3.2025 21.49 1.00 18.63 - 1.59 0.26
15 Depreciation for 2025-26 2.14 - 1.86 - 0.24 0.04
16 WDV as on 31.3.2026 19.35 1.00 16.77 - 1.35 0.22
17 Depreciation for 2026-27 1.91 - 1.68 - 0.20 0.03
18 WDV as on 31.3.2027 17.44 1.00 15.09 - 1.15 0.19
19 Depreciation for 2027-28 1.71 - 1.51 - 0.17 0.03
20 WDV as on 31.3.2028 15.73 1.00 13.58 - 0.98 0.16
Requirement of Working Capital
(Rs. In Lacs)
Sl. Particulars Stocking 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26
No. Period In
Days

1 Finished Goods/WIP 0 - - - - - - -
2 Spares 5 0.00 0.00 0.00 0.00 0.00 0.00 0.00
3 Receivables 30 0.89 0.94 0.94 1.03 1.09 1.09 1.20
Working Capital Requirement 0.89 0.94 0.94 1.03 1.09 1.09 1.20

4 Less : Sundry creditors:

- for Vehicles & Spares 0 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total : 0.00 0.00 0.00 0.00 0.00 0.00 0.00

5 Working Capital Gap 0.89 0.94 0.94 1.03 1.09 1.09 1.20
6 Margin Money against :
Stock of Vehicles & Spares 25% - - - - - - -
Advance to Suppliers 25% - - - - - - -
Receivables 25% 0.22 0.24 0.24 0.26 0.27 0.27 0.30
Total Margin: 0.22 0.24 0.24 0.26 0.27 0.27 0.30

7 Permissible Bank Finance 0.67 0.70 0.70 0.77 0.82 0.82 0.90

8 Actual Bank Borrowing 0.00 0.00 0.00 0.00 0.00 0.00 0.00

9 Actual Margin 0.89 0.94 0.94 1.03 1.09 1.09 1.20

Enclosure- 5
Calculation Of Taxation
(Rs. In Lacs)
Sl. Particulars 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26
No.

1 Profit Before Taxation 6.32 7.11 7.60 9.24 10.39 10.90 12.70

2 Add : Depreciation as per books of account 1.27 1.27 1.27 1.27 1.27 1.27 1.27

3 Less : Depreciation as per I. Tax Act 3.79 3.38 3.02 2.69 2.40 2.14 1.91

4 Balance 3.80 5.00 5.85 7.82 9.26 10.03 12.06

5 Losses Brought Forward - - - - - - -

6 Taxable Income 3.80 5.00 5.85 7.82 9.26 10.03 12.06

7 Tax as per normal provisions @ 33.99% 1.29 1.70 1.99 2.66 3.15 3.41 4.10

8 Book Profit u/s 115 JB 6.32 7.11 7.60 9.24 10.39 10.90 12.70

9 Tax on above @ 15.45%( Including surcharge & E.Cess) 0.98 1.10 1.17 1.43 1.61 1.68 1.96

10 Income Tax payable (6 or 8 whichever is higher) 1.29 1.70 1.99 2.66 3.15 3.41 4.10
Enclosure- 4
Term Loan Repayment Schedule
(Rs. In Lacs)
Quarter Particulars 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26
Fresh Term Loan
April to June Balance b/f 27.00 27.00 22.48 17.96 13.44 8.92 4.40
Addition - - - - - -
Repayment - 1.13 1.13 1.13 1.13 1.13 1.13
Balance 27.00 25.87 21.35 16.83 12.31 7.79 3.27
July to September Addition - - - - - -
Repayment - 1.13 1.13 1.13 1.13 1.13 1.13
Balance 27.00 24.74 20.22 15.70 11.18 6.66 2.14
Oct. to December Addition - - - - - -
Repayment - 1.13 1.13 1.13 1.13 1.13 1.13
Balance 27.00 23.61 19.09 14.57 10.05 5.53 1.01
Jan to March Addition - - - - - -
Repayment - 1.13 1.13 1.13 1.13 1.13 1.01
Closing Balance 27.00 22.48 17.96 13.44 8.92 4.40 -
Total Annual repayment obligation - 4.52 4.52 4.52 4.52 4.52 4.40

Calculation Of Interest

Particulars 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26

Fresh Term Loan
Rate Of Interest 11.00% 11.00% 11.00% 11.00% 11.00% 11.00% 11.00%

April to June 0.74 0.74 0.62 0.49 0.37 0.25 0.12

July to September 0.74 0.71 0.59 0.46 0.34 0.21 0.09
October to December 0.74 0.68 0.56 0.43 0.31 0.18 0.06
January to March 0.74 0.65 0.52 0.40 0.28 0.15 0.03
Total Interest on Term Loan 2.96 2.78 2.29 1.78 1.30 0.79 0.30
On Working Capital Loan
Rate Of Interest 11.00% 11.00% 11.00% 11.00% 11.00% 11.00% 11.00%

Working Capital Limit 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Interest on working capital Loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Fund Flow Statement
[Rs. in Lacs]
Sl Particulars 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26
No. (Projected)
A. Sources of Fund
1 Increase in Capital 11.27 - - - - - -
2 Increase in Deposits - - - - - - -
3 Increase In Deferred Tax Liability - - - - - - -
4 Increase In Term Loan 27.00 0.00 - - - - -
5 Increase In Unsecured Loan - - - - - - -
6 Increase In Bank Borrowing - - - - - - -
7 Increase In Sundry Creditors - - - - - - -
8 Increase In Other Current Liabilities 0.25 - - - - - -
9 Provision for taxation 1.29 1.70 1.99 2.66 3.15 3.41 4.10
10 Profit Before Interest, But After Tax & Depreciation 7.99 8.19 7.90 8.36 8.54 8.28 8.90
11 Depreciation Written Off 1.27 1.27 1.27 1.27 1.27 1.27 1.27
12 Preliminary Expenses Written Off - - - - - - -
Total (A) : 49.07 11.16 11.16 12.29 12.96 12.96 14.27
B. Uses of Funds
1 Increase in Fixed Assets 36.77 - - - - - -
2 Increase in Investment Reserve - - - - - - -
3 Increase in Investment - - - - - - -
4 Increase in Security deposits - - - - - - -
Increase In Current Assets
5 Inventories:
Raw Materials - - - - - - -
Consumables Stores - - - - - - -
Finished Goods - - - - - - -
6 Receivables 0.89 0.05 - 0.09 0.06 - 0.11
7 Advance to Suppliers - - - - - - -
8 CENVAT Credit - - - - - - -
8 Other Current Assets - - - - - - -
9 Advance for Capital Goods - - - - - - -
10 Repayment of Term Loan - 4.52 4.52 4.52 4.52 4.52 4.40
11 Payment of Interest 2.96 2.78 2.29 1.78 1.30 0.79 0.30
12 Payment of Taxation 1.30 1.69 2.00 2.69 3.16 3.35 4.11
13 Increase in Fixed Deposits 5.00 2.50 2.50 2.50 5.00 - -
14 Preliminary Expenses Incurred - - - - - - -
Total (B) : 46.92 11.54 11.31 11.58 14.04 8.66 8.92
Surplus (A-B) 2.15 (0.38) (0.15) 0.71 (1.08) 4.30 5.35
Opening Balance - 2.15 1.77 1.62 2.32 1.25 5.55
Closing Balance 2.15 1.77 1.62 2.32 1.25 5.55 10.90
Activity Wise Cash Flow Statement
[Rs. in Lacs]
Particulars 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26
(Projected)
CASH FLOW FROM OPERATING ACTIVITIES
Net Profit after Tax 5.03 5.41 5.61 6.58 7.24 7.49 8.60
Adjustment for
Depreciation written off 1.27 1.27 1.27 1.27 1.27 1.27 1.27
Interest 2.96 2.78 2.29 1.78 1.30 0.79 0.30
Provision for taxation 1.29 1.70 1.99 2.66 3.15 3.41 4.10
Preliminary Expenses Written Off - - - - - - -
Operating Profit before Working Capital Changes 10.55 11.16 11.16 12.29 12.96 12.96 14.27
Adjustment for
Trade & Other receivables 0.89 0.05 - 0.09 0.06 - 0.11
Inventories - - - - - - -
Trade & Other Payables 0.25 - - - - - -
Deferred tax liability - - - - - - -
NET CASH FLOW FROM OPERATING ACTIVITIES ….(A) 9.91 11.11 11.16 12.20 12.90 12.96 14.16
CASH FLOW FROM INVESTING ACTIVITIES………..(B)
Imcrease in preliminary expenditure - - - - - - -
Increase in Security Deposit - - - - - - -
Investment in Fixed Assets 36.77 - - - - - -
Increase in Investment Reserve - - - - - - -
Increase in Fixed Deposits 5.00 2.50 2.50 2.50 5.00 - -
(41.77) (2.50) (2.50) (2.50) (5.00) 0.00 0.00
CASH FLOW FROM FINANCING ACTIVITIES………..(C)
Repayment of Term Loan - 4.52 4.52 4.52 4.52 4.52 4.40
Payment of Interest 2.96 2.78 2.29 1.78 1.30 0.79 0.30
Payment of Taxes 1.30 1.69 2.00 2.69 3.16 3.35 4.11
Increase in Equity Share Capial 11.27 - - - - - -
Share Premium - -
Increase in Term Loan 27.00 - - - - - -
Increase in Unsecured loan - - - - - - -
Increase in Working Capital Limit - - - - - - -
34.01 (8.99) (8.81) (8.99) (8.98) (8.66) (8.81)
Net Increase in Cash & Cash Equivalents (A+B+C) 2.15 (0.38) (0.15) 0.71 (1.08) 4.30 5.35
Cash & Cash equivalents at the start of the year - 2.15 1.77 1.62 2.32 1.25 5.55
Cash & Cash equivalents at the close of the year 2.15 1.77 1.62 2.32 1.25 5.55 10.90
Debt Service Coverage Ratio (Gross)

[Rs. in Lacs]
Sl. Particulars Total 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26
No.
1 Profit after taxation 45.95 5.03 5.41 5.61 6.58 7.24 7.49 8.60
2 Interest on Term Loan 12.20 2.96 2.78 2.29 1.78 1.30 0.79 0.30
3 Deferred Tax Liability 0.00 - - - - - - -
4 Depreciation 8.89 1.27 1.27 1.27 1.27 1.27 1.27 1.27
5 Preliminary Expenses W/o 0.00 - - - - - - -
Total : 67.04 9.26 9.46 9.17 9.63 9.81 9.55 10.17
1 Repayment of Term Loan 27.00 - 4.52 4.52 4.52 4.52 4.52 4.40
2 Interest on Term Loan 12.20 2.96 2.78 2.29 1.78 1.30 0.79 0.30
Total : 39.20 2.96 7.30 6.81 6.30 5.82 5.31 4.70
DSCR 1.71 3.13 1.30 1.35 1.53 1.69 1.80 2.16

Debt Service Coverage Ratio (Net)

[Rs. in Lacs]
Sl. Particulars Total 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26
No.
1 Profit after taxation 45.95 5.03 5.41 5.61 6.58 7.24 7.49 8.60
2 Deferred Tax Liability - - - - - - - -
3 Depreciation W/o 8.89 1.27 1.27 1.27 1.27 1.27 1.27 1.27
4 Preliminary Expenses W/o - - - - - - - -
Total : 54.84 6.30 6.68 6.88 7.85 8.51 8.76 9.87
1 Repayment of Term Loan 27.00 - 4.52 4.52 4.52 4.52 4.52 4.40
Total : 27.00 - 4.52 4.52 4.52 4.52 4.52 4.40
DSCR 2.03 #DIV/0! 1.48 1.52 1.74 1.88 1.94 2.24
Break Even Point
[Rs. in Lacs]
Sl. Particulars 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26
No.
A. Net Sales 10.63 11.25 11.25 12.38 13.06 13.06 14.37
Add : Closing Stock of WIP & F.G. 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Less : Opening Stock of WIP & F.G. 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total : 10.63 11.25 11.25 12.38 13.06 13.06 14.37
B. Variable cost
Raw Materials Consumed 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Wages & Salary - 50% 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Consumables & Packing Materials 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Power & Fuel 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Other Manufacturing Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Interest on Working Capital 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total : 0.00 0.00 0.00 0.00 0.00 0.00 0.00

C. Contribution 10.63 11.25 11.25 12.38 13.06 13.06 14.37

D. Fixed & semivariable expenses

Selling & administrative expenses 0.05 0.06 0.06 0.06 0.07 0.07 0.07
Wages & Salary - 50% 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Power & Fuel 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Repairs & Maintainance Charges 0.03 0.03 0.03 0.03 0.03 0.03 0.03
Interest on Term Loan 2.96 2.78 2.29 1.78 1.30 0.79 0.30
Depreciation 1.27 1.27 1.27 1.27 1.27 1.27 1.27
Total : 4.31 4.14 3.65 3.14 2.67 2.16 1.67
E. OPERATING PROFIT 6.32 7.11 7.60 9.24 10.39 10.90 12.70
F. BREAK EVEN POINT 40.56% 36.80% 32.44% 25.37% 20.44% 16.54% 11.62%
G. BREAK EVEN SALES 4.31 4.14 3.65 3.14 2.67 2.16 1.67
 ASSESSMENT OF WORKING CAPITAL REQUIREMENTS
FORM II : OPERATING STATEMENT
COMPANY : UTTAM KESH
[Rs. In Lacs]
As per the P/L account actuals for the year ended 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26
(Projected)
OPERATING STATEMENT
1 Gross Sales
Domestic Sales 10.63 11.25 11.25 12.38 13.06 13.06 14.37
Export Sales - - - - - - -
Total 10.63 11.25 11.25 12.38 13.06 13.06 14.37
Less: Excise Duty 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Net Sales 10.63 11.25 11.25 12.38 13.06 13.06 14.37
Other Income - - - - - - -
Total 10.63 11.25 11.25 12.38 13.06 13.06 14.37
2 Cost of Sales
Raw Materials(incl. stores and other items used in
i 0.00 0.00 0.00 0.00 0.00 0.00 0.00
the process of manufacture )
Imported - - - - - - -
Indigenous 0.00 0.00 0.00 0.00 0.00 0.00 0.00
ii Purchases - - - - - - -
iii Other Spares 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Imported - - - - - - -
Indigenous 0.00 0.00 0.00 0.00 0.00 0.00 0.00
iv Power & fuel 0.00 0.00 0.00 0.00 0.00 0.00 0.00
v Direct labour (factory wages & salary) 0.00 0.00 0.00 0.00 0.00 0.00 0.00
vi Other manufacturing expenses 0.03 0.03 0.03 0.03 0.03 0.03 0.03
vii Depreciation 1.27 1.27 1.27 1.27 1.27 1.27 1.27
Sub-total (items i to vii) 1.30 1.30 1.30 1.30 1.30 1.30 1.30
viii Add : Opening Stocks in Process - - - - - - -
Sub-total 1.30 1.30 1.30 1.30 1.30 1.30 1.30
ix Deduct : Closing Stocks in Process - - - - - - -
Cost of Production 1.30 1.30 1.30 1.30 1.30 1.30 1.30
x Add : Opening Stocks of Finished Goods - 0.00 0.00 0.00 0.00 0.00 0.00
Sub-total 1.30 1.30 1.30 1.30 1.30 1.30 1.30
xi Deduct : Closing Stocks of Finished Goods 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Sub-total: ( Total Cost of Sales ) 1.30 1.30 1.30 1.30 1.30 1.30 1.30
3 Selling General & Administrative Expenses 0.05 0.06 0.06 0.06 0.07 0.07 0.07
4 Sub-total : ( 5+6 ) 1.35 1.36 1.36 1.36 1.37 1.37 1.37
5 Operating Profit before interest (3-7) 9.28 9.89 9.89 11.02 11.69 11.69 13.00
6 Operating Profit before interest (3-7) - Cont. from 9.28 9.89 9.89 11.02 11.69 11.69 13.00
7 Page 1
Interest 2.96 2.78 2.29 1.78 1.30 0.79 0.30
8 Operating Profit after intrest (8-9) 6.32 7.11 7.60 9.24 10.39 10.90 12.70

9 (i). Add other non-operating income

a. Other income - - - - - - -
b. Interest income - - - - - - -
c. Industrial Promotion Assistance - - - - - - -
Sub-total (income) - - - - - - -
(ii). Deduct other non-operating expenses
a. Prov. for Doubtful Debts - - - - - - -
b. Write - Offs - - - - - - -
c. Provision for Wealth Tax - - - - - - -
d. Devaluation of stock - - - - - - -
Sub-total (expenses) - - - - - - -
(iii). Net of other non-operating income/expenses - - - - - - -
10 Profit before tax / Loss [10+11(iii)] 6.32 7.11 7.60 9.24 10.39 10.90 12.70
11 Provision for Taxes
Current year 1.29 1.70 1.99 2.66 3.15 3.41 4.10
Defferred Tax Provision for the year 0.00 0.00 0.00 0.00 0.00 0.00 0.00
12 Income tax of earlier year - - - - - - -
13 Net Profit /Loss (item 12 - 13) 5.03 5.41 5.61 6.58 7.24 7.49 8.60
14 a. Dividend paid amount - - - - - - -
b. Dividend Rate (Equity) 0% 0% 0% 0% 0% 0% 0%
b. Dividend Rate (Preference) 0% 0% 0% 0% 0% 0% 0%
c. Dividend Tax - - - - - - -
15 Retained Profit 5.03 5.41 5.61 6.58 7.24 7.49 8.60
16 Retained Profit / Net Profit (%age) 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%
 FORM III : ANALYSIS OF BALANCE SHEET
COMPANY : UTTAM KESH
[Rs. In Lacs]
As per Balance Sheet dated 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26
(Projected)
LIABILITIES
CURRENT LIABILITIES
1 Short term borrowings from banks (including bills
purchased and discounted and the excess borrowing
placed on repayment basis)
(i). From applicant bank - - - - - - -
(II). From other banks - - - - - - -
Sub-total A : - - - - - - -
2 Short Term Borrowings from others - - - - - - -
3 Sundry Creditors (Trade) - - - - - - -
3a Sundry Creditors (Capital goods) - - - - - - -
4 Advances paymens from customers / deposits from
dealers - - - - - - -
5 Provision for taxation 1.29 1.70 1.99 2.66 3.15 3.41 4.10
6 Dividend payable (Including Tax Thereon) - - - - - - -
7 Other Statutory Liabilities (due within one year) - - - - - - -
8 Deposits/Instt. on Term Loans/DPGs/Debentures etc.
(due within one year) 4.52 4.52 4.52 4.52 4.52 4.40 -
9 Other Current Liabilities and Provisions 0.25 0.25 0.25 0.25 0.25 0.25 0.25
Sub-total B : 6.06 6.47 6.76 7.43 7.92 8.06 4.35

10 Total Current Liabilities (total of 1 to 9) 6.06 6.47 6.76 7.43 7.92 8.06 4.35
TERM LIABILITIES
11 Debentures (not maturing within one year ) - - - - - - -
12 Preference Shares (Redeemable after one year) - - - - - - -
13 Term loan from (excld. Instalments payable within one
year) 22.48 17.96 13.44 8.92 4.40 - -
Deferred payment credits (Exculding instalments due
14 within one year) - - - - - - -
15 Term deposits(repayable after year) - - - - - - -
16 Other Term Liabilities - - - - - - -
17 Total term Liabilities 22.48 17.96 13.44 8.92 4.40 - -
18 Total Outside Liabilities (item 10+item 17) 28.54 24.43 20.20 16.35 12.32 8.06 4.35

NET WORTH
19 Ordinary Share Capital 11.27 11.27 11.27 11.27 11.27 11.27 11.27
Preference Share Capital - - - - - - -
Unsecured loan from Partners - - - - - - -
Capital Reserve - - - - - - -
20 General Reserve - - - - - - -
21 Revaluation Reserve - - - - - - -
22 Other Reserves '-Deferred tax liability/(Asset) - - - - - - -
23 Surplus (+) or deficit (-) in P/L account 5.03 10.44 16.05 22.62 29.86 37.36 45.95
24 Net Worth 16.30 21.71 27.32 33.89 41.13 48.63 57.22
25 Total Liabilities 44.84 46.14 47.52 50.24 53.45 56.69 61.57
- - - - - - -
 CURRENT ASSETS

26 Cash & Bank Balances 2.15 1.77 1.62 2.32 1.25 5.55 10.90
27 Investments (other than long term investments)
i. Govt. and other trustee seurities - - - - - - -
ii. Fixed Deposits with Banks 5.00 7.50 10.00 12.50 17.50 17.50 17.50
iii. Others - - - - - - -
28 i. Receivables other than deferred and export
receivables (including bills purchased and discounted
by banks) 0.89 0.94 0.94 1.03 1.09 1.09 1.20
ii. Export receivables (including bills purchased and
discounted by Banks) - - - - - - -
29 Instalments of deferred receivables (due within one
year) - - - - - - -
30 Inventory 0.00 0.00 0.00 0.00 0.00 0.00 0.00
i. Raw materials (including store and other items used
in the process of manufacture) 0.00 0.00 0.00 0.00 0.00 0.00 0.00
a. Imported - - - - - - -
b. Indigenous 0.00 0.00 0.00 0.00 0.00 0.00 0.00
ii. Stock in Process - - - - - - -
iii. Finished Goods 0.00 0.00 0.00 0.00 0.00 0.00 0.00
iv. Other consumable spares 0.00 0.00 0.00 0.00 0.00 0.00 0.00
a. Imported - - - - - - -
b. Indigenous 0.00 0.00 0.00 0.00 0.00 0.00 0.00
31 Advances to suppliers of Raw materials and
stores/spares 0.00 0.00 0.00 0.00 0.00 0.00 0.00
32 Advance payment of taxes 1.30 1.70 2.00 2.70 3.20 3.40 4.10
33 Other Current Assets (specify major items)
a. Advances - - - - - - -
b. Claims Recoverable (for imports on behalf of GOI;
pending dues, payable within one year) - - - - - - -
c. Others due within one year 0.00 0.00 0.00 0.00 0.00 0.00 0.00
34 Total Current Assets (total of items 26 to 33) 9.34 11.91 14.56 18.55 23.04 27.54 33.70
 FIXED ASSETS
35 Gross Block (land and buildings, machinery, work in
progress etc. ) - 36.77 36.77 36.77 36.77 36.77 36.77
Additions durig the year 36.77 - - - - - -
36 Depreciation to date 1.27 2.54 3.81 5.08 6.35 7.62 8.89
37 Net Block (item 35 - item 36) 35.50 34.23 32.96 31.69 30.42 29.15 27.88

OTHER NON CURRENT ASSETS

38 Investments/Book debts/ advances /deposits which are
not current assets
i. a. Investment in subsidiary companies/affiliates - - - - - - -
b. Others (Investment Reserve) - - - - - - -
ii. Advances to suppliers of Capital goods and
contractors - - - - - - -
iii. Deferred receivables (maturity exceeding one year)
- - - - - - -
iv. Receivables due for more than one Yr.* - - - - - - -
v. Claims Recoverable not within one year - - - - - - -

39 Non-consumable stores and spares - - - - - - -

40 Other non-curent assets (Security deposits) - - - - - - -
41 Total Other Non-current Assets - - - - - - -
42 Intangible assets (patents, goodwill, preliminary
expenses, bad/doubtful expenses not provided for, - - - - - - -
43 Total Assets (total of items 34,37,41 & 42) 44.84 46.14 47.52 50.24 53.45 56.69 61.57
CHECK TOTAL: Total Liabilities 44.84 46.14 47.52 50.24 53.45 56.69 61.57
44 Tangible Net Worth (item 24 minus item 42) 16.30 21.71 27.32 33.89 41.13 48.63 57.22
45 Net Working Capital [(17+24) - (37+41+42)] 3.28 5.44 7.80 11.12 15.12 19.48 29.35
46 Current Ratio 1.54 1.84 2.15 2.50 2.91 3.42 7.75
47 TOL/TNW 1.75 1.13 0.74 0.48 0.30 0.17 0.08
48 Total Term Liabilities/TNW 1.38 0.83 0.49 0.26 0.11 0.00 0.00
49 Net Sales/Total Tangible Assets 0.24 0.24 0.24 0.25 0.24 0.23 0.23
50 Current Ratio(without T/L inst.) 6.06 6.11 6.50 6.38 6.78 7.52 7.75
51 PBDIT/Interest (Times) 3.56 4.01 4.87 6.90 9.97 16.41 47.56
52 PAT/ Net Sales(%) 47.29% 48.09% 49.87% 53.13% 55.44% 57.36% 59.84%
53 ROCE (%) 23.52% 24.19% 23.49% 24.45% 24.25% 22.87% 23.17%
54 (Invt+Receivable)/Sales (days) 31 30 30 30 30 30 30
 FROM IV : COMPARATIVE STATEMENT OF
CURRENT ASSETS AND CURRENT LIABILITIES

COMPANY : UTTAM KESH

[Rs. In Lacs]
As per Balance Sheet dated 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26
(Projected)
A. CURRENT ASSETS
1 Raw Materials (incl stores and other items used in the process 0.00 0.00 0.00 0.00 0.00 0.00 0.00
of manufacture)
a. Imported 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Months consumption #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
b. Indigineous 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Months consumption #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
2 Other consumable spares, excluding those included in 1 0.00 0.00 0.00 0.00 0.00 0.00 0.00
above in process
3 Stock 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Months COP - - - - - - -
4 Finished goods 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Months COS - - - - - - -
5 Receivables, other than export and deferred receivables incl. 0.89 0.94 0.94 1.03 1.09 1.09 1.20
bills purchased & discounted Months domestic sales -1.01 -1.00 -1.00 -1.00 -1.00 -1.00 -1.00
6 Export Receivables (incl bills purchased and discounted) 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Months Export Sales #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
TOTAL RECEIVABLES 0.89 0.94 0.94 1.03 1.09 1.09 1.20
Month's Sales (1.01) (1.00) (1.00) (1.00) (1.00) (1.00) (1.00)
7 Advances to Suppliers of raw materials & stores/spares 0.00 0.00 0.00 0.00 0.00 0.00 0.00
8 Other Current Assets incl. Cash & Bank balances & 8.45 10.97 13.62 17.52 21.95 26.45 32.50
deferred
Cash receivables
& Bank Balancesdue within a year 2.15 1.77 1.62 2.32 1.25 5.55 10.90
Adv. Payment of Taxes 1.30 1.70 2.00 2.70 3.20 3.40 4.10
Fixed Deposits 5.00 7.50 10.00 12.50 17.50 17.50 17.50
Others 0.00 0.00 0.00 0.00 0.00 0.00 0.00
9 Total Current Assets 9.34 11.91 14.56 18.55 23.04 27.54 33.70
(To agree with item 38 in form III) - - - - - - -

B. CURRENT LIABILITIES
(Other than Bank Borrowings for Working Capital)
10 Creditors for purchase of raw material, stores & consumable 0.00 0.00 0.00 0.00 0.00 0.00 0.00
stores Months purchases #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
11 Advances from Customers / deposits from dealers - - - - - - -
12 Statutory Liabilities - - - - - - -
13 Other Current Liabilities 6.06 6.47 6.76 7.43 7.92 8.06 4.35
14 TOTAL 6.06 6.47 6.76 7.43 7.92 8.06 4.35
( To agree with sub-total B-form III)
 FORM V : COMPUTATION OF ABF

COMPANY : UTTAM KESH

[Rs. In Lacs]
As per Balance Sheet dated 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26

(Projected)

1 Total current Asset (TCA) 9.34 11.91 14.56 18.55 23.04 27.54 33.70

2 Other Current Liabilities (other than BB ) 6.06 6.47 6.76 7.43 7.92 8.06 4.35

3 Working Capital Gap 3.28 5.44 7.80 11.12 15.12 19.48 29.35

4 Actual / projected NWC (item 49 of form III) 3.28 5.44 7.80 11.12 15.12 19.48 29.35

5 Assessed Bank Finance (ABF) 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6 NWC to TCA (%) 35.12% 45.68% 53.57% 59.96% 65.62% 70.73% 87.09%

7 Bank Finance to TCA (%) 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

8 Sundry Creditors to TCA (%) 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

9 Other CL to TCA (%) 64.88% 54.32% 46.43% 40.04% 34.38% 29.27% 12.91%

10 Inventory to Net Sales (days) 0 0 0 0 0 0 0

11 Receivables to Gross Sales (days) 31 30 30 30 30 30 30

12 Sundry Creditors to Purchases (days) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
 FORM VI : FUND FLOW STATEMENT

COMPANY : UTTAM KESH

As per Balance Sheet dated [Rs. in Lacs]

2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26
(Projected)

1 SOURCES
a. Net Profit (after tax) 5.03 5.41 5.61 6.58 7.24 7.49 8.60
b. Depreciation (net of adjustment) 1.27 1.27 1.27 1.27 1.27 1.27 1.27
c. Increase in share capital 11.27 - - - - - -
Increase in Unsecured loan - - - - - - -
d. Increase in term liabilities, incl.publc deposits 22.48 - - - - - -
e. Decrease in
i. Fixed Assets - - - - - - -
ii. other non-current assets - - - - - - -
f. Increase in deferred tax liability 0.00 0.00 0.00 0.00 0.00 0.00 0.00
f. Others(Preliminary expenditure) 0.00 0.00 0.00 0.00 0.00 - -
g. TOTAL: 40.05 6.68 6.88 7.85 8.51 8.76 9.87

2 USES
a. Net Loss - - - - - - -
b. Decrease in term liabilities including public deposits 0.00 4.52 4.52 4.52 4.52 4.40 0.00
c. Increase in
i. Fixed assets 36.77 - - - - - -
ii.other non-current assets - - - - - - -
d. Dividend Payment (Including Tax Thereon) - - - - - - -
e. Others (Preliminary Expenses) 0.00 - - - - - -
f. TOTAL: 36.77 4.52 4.52 4.52 4.52 4.40 0.00

3 Long Term Surplus/Deficit 3.28 2.16 2.36 3.33 3.99 4.36 9.87
4 Increase / Decrease in Current Assets * (as per
details given below) 9.34 2.57 2.65 3.99 4.48 4.50 6.16
5 Increase / Decrease in current liabilities other than BB
6.06 0.41 0.29 0.67 0.49 0.14 -3.71
6 Increase / Decrease in WCG 3.28 2.16 2.36 3.32 3.99 4.36 9.87
7 Net Surplus( + ) / deficit( - ) 0.00 0.00 (0.00) 0.00 (0.00) (0.00) (0.00)
8 Increase/ Decrease in Bank Borrowing 0.00 0.00 - - - - -

*Break-up of ( 4 )
i Increase/decrease in RM
a. Indigenous 0.00 0.00 0.00 0.00 - - -
b. Imported - - - - - - -
ii Increase/decrease in SIP - - - - - - -
iii Increase/decrease in FG 0.00 0.00 0.00 0.00 0.00 - -
iv Increase/decrease in receivables
a. Domestic 0.89 0.05 0.00 0.09 0.06 - 0.11
b. Exports - - - - - - -
v Increase/decrease in stores and spares
a. Indigenous 0.00 0.00 0.00 0.00 - - -
b. Imported - - - - - - -
vi Increase/decrease in other current assets 8.45 2.52 2.65 3.90 4.42 4.50 6.05
Total: 9.34 2.57 2.65 3.99 4.48 4.50 6.16