M/S.

MG TOYS WORLD PRIVATE LIMITED

-: DETAILS OF PLANT & MACHINERIES :-

Sr. PER UNIT PRICE BASIC PRICE

DESCRIPTION OF MACHINES SUPPLIERS NAME QTY. GST TOTAL AMOUNT
No.
(IN ` ) (IN ` )
1 Two Component Polyurethane Foam Machine Polycraftpuf Machine Pvt. Ltd. 1 2,259,750.00 2,259,750.00 406,755.00 2,666,505.00
Film Suction Machine, Aluminum Moulds, Cutting
2 1 8,494,736.25 8,494,736.25 1,529,052.53 10,023,788.78
Machines*
TOTAL 10,754,486.25 1,935,807.53 12,690,293.78
Price of the machine is US $ 1,03,190. Conversion rate taken at Rs. 75/ USD
Custom duty @8.5% on imported machine
Shipping cost Rs. 90,000
 M/S. MG TOYS WORLD PRIVATE LIMITED
COST OF PROJECT & MEANS OF FINANCE
(Rs. in Lacs)
SR. NO. PARTICULARS AMOUNT AMOUNT
A. COST OF PROJECT

1 PLANT & MACHINERY 126.90

Indigenous 26.67
Imported 100.24
2 Electrification and other installation work 5.00

3 Preliminary and Pre-Operative Exp 4.00

4 Interest During Construction 1.82

5 WORKING CAPITAL MARGIN 28.75

TOTAL 166.47
B. MEANS OF FINANCE

1 PROMOTERS MARGIN
Capital 40.00
Unsecured Loan 26.47 66.47

2 BANK TERM LOAN 100.00

Total 166.47
 M/S. MG TOYS WORLD PRIVATE LIMITED

IMPLEMENTATION SCHEDULE

SR. NO. PARTICULARS COMMENCEMENT COMPLETION

1 ACQUSITION OF LAND Rented

2 CONSTRUCTION & CIVIL WORK

3 PLACEMENT OF ORDER OF MACHINERIES Oct-20 Oct-20

INDIGENOUS MACHINES

4 DELIEVERY AT SITE OF MACHINERIES Dec-20 Dec-20

INDIGENOUS MACHINES

5 ELCTRIFICATION & INSTALLATION Dec-20 Dec-20

6 ERECTION & COMMISSIONING Dec-20 Dec-20

7 TRIAL RUNS Jan-21 Jan-21

8 COMMERCIAL PRODUCTION Feb-21

 M/S. MG TOYS WORLD PRIVATE LIMITED

ASSUMPTIONS

Particulars Existing
Total Hours in 1 Shift 8
Total No. of Shifts 2
Hours Worked Per Day 16
No. of Working days Per Month 25
No. of Working days Per Annum 300
Installed Capacity of Machine (Per Day) 42000 Balls
Installed Capacity of Machine (Per Year) 12600000 Balls

Sales Detail
7.6 CM 10 CM Smiley
Particular 7 Cm Smiley Ball
Smiley Ball Ball
Ball Production per year (installed Capacity) 9000000 3000000 600000
Sale price per Ball 7.00 8.00 19.00
Sales Amount @ 100% capacity 984.00 Lacs

Raw Material Details

7.6 CM 10 CM Smiley
Particular 7 Cm Smiley Ball
Smiley Ball Ball
Ball Production per year (installed Capacity) 9000000 3000000 600000
Weight of the ball (in Gram) 17.00 21.00 42.00
PVC Film: Balls/ Roll 13000 12500 6400

Purchase Price of Raw Material

Particulars Amount
Polyol 210.00 per KG
Isocynate 210.00 per KG
PVC Roll 19890.00 per Roll

Raw Material Consumption Pattern

HDPE & PP Un
Particulars
Laminated Fabrics
Polyol 60%
IsoCynate 40%

Expense Ratio
Transportation 2.00% of Purchase
Packaging Expenses 4.00% of Sales
Repair & Maintenance 1.00% of Net assets
Selling & Admin Expenses 4.00% of Sales
 Electricity Expenses
POWER NEEDED @ 100% CAPACITY 475 KVA
Total Hours in 1 Shift 8
Total No. of Shifts 2
Hours Worked Done 16
No. of Working days 300
Connected / Required Power Load 50
Total Consumption 240000
Total Output 12600000 Balls
Unit Consumption Per Output 0.02
Per Unit Cost 6.50
Cost Per Unit Consumption( Per MT) 0.12

Details of Employee
Total No. of Salary P.M. /
Types of Employee Total Salary P.A.
Employees Person
Manager Cum Engineer 1 20000 240000
Production Supervisor 1 20000 240000
Assitant to Supervisor 1 9000 108000
Supervisors 1 10000 120000
Unskilled Labour 10 7000 840000
Sweeper/ Cleaner 1 5000 60000
Accountant 1 10000 120000
Watchman 1 7000 84000
TOTAL 17 1812000
* 10% Increase in Each following year from the FY 2020-21

Holding Periods
Period
Particulars (In Months)

Stock of Raw Material 1.00 5.00

Stock of WIP 0.25
Stock of Finished Goods 1.00
Receivables 3.00
Creditors for Goods 0.25

INTEREST ON TERM LOAN 8.75%

INTEREST ON WORKING CAPITAL 8.75%
 M/S. MG TOYS WORLD PRIVATE LIMITED

COST SHEET
Particulars 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27
No. of Months Worked by Proposed Machinery 2 12 12 12 12 12 12

Installed Production Capacity from Proposed Machinery 12600000 12600000 12600000 12600000 12600000 12600000 12600000
Capacity Utilisation 50% 50% 55% 60% 65% 70% 75%

Unit Produced (In MT) 1050000.00 6300000.00 6930000.00 7560000.00 8190000.00 8820000.00 9450000.00

SALES
Smiley Balls of different Size 1006250 5818750 6877500 7507500 8137500 8767500 9397500

Sales (Rs. In Lacs) 7858333.33 45100000.00 49610000.00 54120000.00 58630000.00 63140000.00 67650000.00
Sales (Rs. In Lacs) 78.58 451.00 496.10 541.20 586.30 631.40 676.50

Finished Goods
Opening Stock
Smiley Balls of different Size 0.00 43750.00 525000.00 577500.00 630000.00 682500.00 735000.00

Rs in Lacs 0.00 341666.67 4100000.00 4510000.00 4920000.00 5330000.00 5740000.00

Op. Stock of Finished Goods (Rs. In Lacs) 0.00 3.42 41.00 45.10 49.20 53.30 57.40
Closing Stock
Smiley Balls of different Size 43750.00 525000 577500 630000 682500 735000 787500

Amount of closing stock (INR) 341666.67 4100000.00 4510000.00 4920000.00 5330000.00 5740000.00 6150000.00
Clg.. Stock of Finished Goods (Rs. In Lacs) 3.42 41.00 45.10 49.20 53.30 57.40 61.50
PURCHASES 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27
Polyol (Qty In KG) 22318 71640 74850 82086 89322 96558 103794
Isocynate (Qty in KG) 14070 51240 48067 52891 57715 62539 67363
PVC Roll (No. Of Rolls) 53 588 641 700 759 818 876

Polyol (Rs.) 4686675.00 15044400.00 15718447.50 17238007.50 18757567.50 20277127.50 21796687.50

Isocynate (In Rs.) 2954700.00 10760400.00 10093965.00 11107005.00 12120045.00 13133085.00 14146125.00
PVC Roll (Rs.) 1062931.64 11692248.05 12755179.69 13924404.49 15093629.30 16262854.10 17432078.91
Purchases (Rs. In Lacs) 87.04 374.97 385.68 422.69 459.71 496.73 533.75

Raw Materials
Opening Stock
Polyol (Qty In KG) 0.00 8750 6030 6633 7236 7839 8442
Isocynate (Qty in KG) 0.00 4020 4020 4422 4824 5226 5628
PVC Roll (No. Of Rolls) 0 43 43 47 51 56 60

Polyol (Rs.) 0.00 1837500.00 1266300.00 1392930.00 1519560.00 1646190.00 1772820.00

Isocynate (In Rs.) 0.00 844200.00 844200.00 928620.00 1013040.00 1097460.00 1181880.00
PVC Roll (Rs.) 850345.31 850345.31 935379.84 1020414.38 1105448.91 1190483.44
Opg. Stock of Raw Material (Rs. In Lacs) 0.00 35.32 29.61 32.57 35.53 38.49 41.45
Closing Stock
Polyol (Qty In KG) 8750 6030 6633 7236 7839 8442 9045
Isocynate (Qty in KG) 4020 4020 4422 4824 5226 5628 6030
PVC Roll (No. Of Rolls) 43 43 47 51 56 60 64

Polyol (Rs.) 1837500.00 1266300.00 1392930.00 1519560.00 1646190.00 1772820.00 1899450.00

Isocynate (In Rs.) 844200.00 844200.00 928620.00 1013040.00 1097460.00 1181880.00 1266300.00
PVC Roll (Rs.) 850345.31 850345.31 935379.84 1020414.38 1105448.91 1190483.44 1275517.97
Clg. Stock of Raw Material (Rs. In Lacs) 35.32 29.61 32.57 35.53 38.49 41.45 44.41

Work In Progress
Opening Stock
Polyol (Qty In KG) 0.00 1508 1508 1658 1809 1960 2111
Isocynate (Qty in KG) 0.00 1005 1005 1106 1206 1307 1407
PVC Roll (No. Of Rolls) 0.00 11 11 12 13 14 15

Polyol (Rs.) 0.00 316575.00 316575.00 348232.50 379890.00 411547.50 443205.00

Isocynate (In Rs.) 0.00 211050.00 211050.00 232155.00 253260.00 274365.00 295470.00
PVC Roll (Rs.) 0.00 211050.00 211050.00 232155.00 253260.00 274365.00 295470.00
Opg. Stock of WIP (Rs. In Lacs) 0.00 7.39 7.39 8.13 8.86 9.60 10.34
Closing Stock
Polyol (Qty In KG) 1508 1508 1658 1809 1960 2111 2261
Isocynate (Qty in KG) 1005 1005 1106 1206 1307 1407 1508
PVC Roll (No. Of Rolls) 11 11 12 13 14 15 16

Polyol (Rs.) 316575.00 316575.00 348232.50 379890.00 411547.50 443205.00 474862.50

Isocynate (In Rs.) 211050.00 211050.00 232155.00 253260.00 274365.00 295470.00 316575.00
PVC Roll (Rs.) 212586.33 212586.33 233844.96 255103.59 276362.23 297620.86 318879.49
Clg. Stock of WIP (Rs. In Lacs) 7.40 7.40 8.14 8.88 9.62 10.36 11.10
M/S. MG TOYS WORLD PRIVATE LIMITED
ADDRESS : Plot No. 33B, Block No. 192, Soham Integrated Park, Village: Mahijada, Ta: Daskroi, Ahmedabad-382425
ASSESSMENT OF WORKING CAPITAL REQUIRMENTS
FORM NO. II
OPERATING STATEMENT
(Rs. In Lacs)
2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27
Current Following Following Following Following Following Following
Year Year Year Year Year Year Year
Estimates Projection Projection Projection Projection Projection Projection
NO. OF MONTHS WORKED DURING THE YEAR 2 12 12 12 12 12 12
1 Gross Sales
a ) Domestic Sales 58.94 451.00 496.10 541.20 586.30 631.40 676.50
b ) Export Sales 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Sub- Total 58.94 451.00 496.10 541.20 586.30 631.40 676.50
c) % age Rise [+] or Fall [-] in sales 0.00% 0.00% 10.00% 9.09% 8.33% 7.69% 7.14
2 ( i) a) Purchases 87.04 374.97 385.68 422.69 459.71 496.73 533.75
ii ) Manufacturing Expenses/direct expenses 9.10 33.72 34.69 36.21 37.75 39.32 60.75
iii ) Sub- Total ( i+ii ) 96.15 408.69 420.36 458.90 497.47 536.05 594.50
vi ) Add : Opening Stock (Raw Material) 0.00 35.32 29.61 32.57 35.53 38.49 41.45
v ) Sub- Total 96.15 444.01 449.97 491.47 533.00 574.54 635.95
vi ) Deduct : Closing Stock (Raw Material) 35.32 29.61 32.57 35.53 38.49 41.45 44.41
7.19 0.79 0.79 0.79 0.79 0.79
vii ) Sub- Total 60.83 414.41 417.40 455.94 494.50 533.09 591.54
viii ) Add : Opening Stock (WIP) 0.00 7.39 7.39 8.13 8.86 9.60 10.34
ix ) Sub- Total 60.83 421.79 424.79 464.07 503.37 542.69 601.88
x ) Deduct : Closing Stock (WIP) 7.40 7.40 8.14 8.88 9.62 10.36 11.10
1.51 0.20 0.20 0.20 0.20 0.20
xi ) Sub- Total 53.42 414.39 416.65 455.18 493.75 532.33 590.78
xii ) Add : Opening Stock (Finished goods) 0.00 3.42 41.00 45.10 49.20 53.30 57.40
xiii ) Sub- Total 53.42 417.81 457.65 500.28 542.95 585.63 648.18
xiv ) Deduct : Closing Stock (Finished goods) 3.42 41.00 45.10 49.20 53.30 57.40 61.50
0.70 1.09 1.09 1.09 1.09 1.09
xv ) Sub- Total (Cost Of Sales) 50.01 376.81 412.55 451.08 489.65 528.23 586.68

3 Gross Profit 8.93 74.19 83.55 90.12 96.65 103.17 89.82

4 Selling , General and Administrative Exp 1.70 30.88 33.97 37.18 40.54 44.06 31.31
5 Operating Profit ( before interest and Dep.) 7.23 43.31 49.58 52.93 56.11 59.12 58.51
6 a) Interest - Working Capital 1.09 10.06 10.06 10.06 10.06 10.06 10.06
b) Interest - Term Loan 1.46 8.63 7.22 5.47 3.72 1.97 0.34
7 Depreciation 3.30 19.31 16.44 14.00 11.92 10.15 8.64
8 Preminary Exp. Written Off 0.13 0.80 0.80 0.80 0.80 0.67 0.00
9 Operating Profit after Interest & Dep. 1.38 4.51 15.06 22.60 29.61 36.27 39.46
 PARTICULARS 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27

10 ( i ) Add : Other Non-Operating Income 0.00 0.00 0.00 0.00 0.00 0.00 0.00
FD Interest
Sub-Total ( Income ) 0.00 0.00 0.00 0.00 0.00 0.00 0.00

( ii ) Deduct : Other Non Operating Exp. 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Sub- Total ( Expenses) 0.00 0.00 0.00 0.00 0.00 0.00 0.00

( iii ) Net of Other Non- Operating 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Income/ Expenses

11 Profit/Loss Before Tax 1.38 4.51 15.06 22.60 29.61 36.27 39.46

12 a) Remuneration to Director 0.00 0.00 0.00 0.00 0.00 0.00 0.00

b) Interest to Director 0.00 0.00 0.00 0.00 0.00 0.00 0.00

13 Net Profit 1.38 4.51 15.06 22.60 29.61 36.27 39.46

14 Income Tax Provision 0.30 0.97 3.25 5.71 8.08 10.27 11.49
Deffered Tax (0.37) 2.08 1.07 0.22 (0.51) (1.13) (1.65)

15 Retained Profit 1.08 1.46 10.74 16.67 22.04 27.13 29.63

16 Cash Profit 4.38 20.77 27.19 30.67 33.96 37.28 38.27

Ratio Analyses

A. Operating Profit Ratio(%)( After Int. & Dep.) 2.34 1.00 3.04 4.18 5.05 5.74 5.83
B. Gross Profit Ratio(%) 15.15 16.45 16.84 16.65 16.49 16.34 13.28
C. Net Profit Ratio(%) 1.83 0.32 2.17 3.08 3.76 4.30 4.38
M/S. MG TOYS WORLD PRIVATE LIMITED
ADDRESS : Plot No. 33B, Block No. 192, Soham Integrated Park, Village: Mahijada, Ta: Daskroi, Ahmedabad-382425

FORM NO. III

ANALYSIS OF BALANCE SHEET
(Rs. In Lacs)
2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27
Current Following Following Following Following Following Following
Year Year Year Year Year Year Year
Estimates Projection Projection Projection Projection Projection Projection
NO. OF MONTHS WORKED DURING THE YEAR 2 12 12 12 12 12 12

CURRENT LIABILITIES

1 Short Term Borrowing from Bank

( i ) From Applicant Bank- FD OD 75.00 115.00 115.00 115.00 115.00 115.00 115.00
( ii ) From Other Bank 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Sub-Total [ A ] 75.00 115.00 115.00 115.00 115.00 115.00 115.00

2 Short Term Borrowing from other Bank 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3 Sundry Creditors 10.88 7.81 8.03 8.81 9.58 10.35 11.12

( Month's Cost of purchases) (0.25) (0.25) (0.25) (0.25) (0.25) (0.25) (0.25)

4 Advance payment from Customers/Deposit 0.00 0.00 0.00 0.00 0.00 0.00 0.00
from Dealers

5 Provision for Taxation 0.30 0.97 3.25 5.71 8.08 10.27 11.49

6 Dividend payable/ Proposed dividend 0.00 0.00 0.00 0.00 0.00 0.00 0.00

7 Other Statutory Laibilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00
( Due Within one year)

8 Deposit or Instalments of term Loan/DPG's 8.33 20.00 20.00 20.00 20.00 11.67 0.00
Debentures Etc. ( Due within one year ) TL NEW

9 Other Current liabilities & Provisions ( Due 0.90 2.69 5.72 6.12 6.52 6.95 7.67
Within one year)( Specify the major items)

10 Sub-Total [ B] 20.41 31.48 37.00 40.64 44.18 39.23 30.28

11 Total Current laibilities ( Total of 1 to 9) 95.41 146.48 152.00 155.64 159.18 154.23 145.28
 PARTICULARS 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27

Term Liabilities

12 Debenture ( Excluding not Maturing within 0.00 0.00 0.00 0.00 0.00 0.00 0.00
one year)

13 Preference Shares ( Excluding Redeemable 0.00 0.00 0.00 0.00 0.00 0.00 0.00
within one year)

14 Term Loans (excluding Instalment Payable 91.67 71.67 51.67 31.67 11.67 0.00 0.00
within one year) - TL New

15 Deferred Payment Credits ( excluding 0.00 0.00 0.00 0.00 0.00 0.00 0.00
instalment payable within one year)

16 Term Deposits 27.47 45.00 50.00 55.00 60.00 60.00 60.00

17 Other Term Liabilities-DTL (DTA) 0.00 2.08 1.07 0.22 0.00 0.00 0.00

18 Total Term Liabilities ( Total of 12 to 17) 119.14 118.74 102.74 86.89 71.67 60.00 60.00

19 Total Outside Liabilities [ 11+18 ] 214.55 265.22 254.74 242.52 230.85 214.23 205.28

Net worth

20 PARTNER'S CAPITAL
Paid up Capital 40.00 40.00 40.00 40.00 40.00 40.00 40.00

21 Reserves & Surplus 0.00 1.08 2.54 13.28 29.95 52.00 79.13

22 Less: Withdrawals 0.00 0.00 0.00 0.00 0.00 0.00 0.00

23 Surplus [ + ] or Deficit [ - ] in Profit & Loss A/c. 1.08 1.46 10.74 16.67 22.04 27.13 29.63

24 Net Worth 41.08 42.54 53.28 69.95 92.00 119.13 148.75

25 Total Liabilities [ 19+24 ] 255.63 307.76 308.03 312.48 322.84 333.36 354.04
 PARTICULARS 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27

CURRENT ASSETS

26 Cash and Bank Balance 4.70 1.87 0.21 0.28 3.69 5.23 14.85
27 Investments ( other than Long Term
Investments )
( i ) Government & Other Trustee Securities 0.00 0.00 0.00 0.00 0.00 0.00 0.00
( ii )Fixed Deposit with Bank 0.00 0.00 0.00 0.00 0.00 0.00 0.00

28 ( i ) Recievable Other than Deferred and 69.55 112.75 124.03 135.30 146.58 157.85 169.13
Exports ( incl. Bill Purchased/
Discounted by Bank)
( Month's Domestic Sales) (2) (3) (3) (3) (3) (3) (3)

( ii ) Export Receivables ( incl. Bills 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Purchased/ Discounted by Bank)
( Month's Export sales) 0.00 0.00 0.00 0.00 0.00 0.00 0.00

29 Instalment of Deferred Receivables 0.00 0.00 0.00 0.00 0.00 0.00 0.00
( Due within one year)

30 Inventory
a Raw material 35.32 29.61 32.57 35.53 38.49 41.45 44.41
( Month's Cost of Production) (0.81) (1) (1) (1) (1) (1) (1)

b WIP 7.40 7.40 8.14 8.88 9.62 10.36 11.10

( Month's Cost of Production) (0.24) (0.24) (0.25) (0.25) (0.25) (0.25) (0.25)

c Stock In Trade- Finished goods 3.42 41.00 45.10 49.20 53.30 57.40 61.50
( Month's Cost of Production) (0.82) (1.18) (1.18) (1.18) (1.18) (1.18) (1.14)

31 Advance to Suppliers of Raw Materials and 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Stores / spares

32 Advance Payment of Taxes 0.00 0.00 0.00 0.00 0.00 0.00 0.00

33 Other Current Assets 0.58 0.95 1.05 1.14 1.24 1.34 1.43
( Advance recoverable in cash or kind)

34 Total Current Assets [ Total of 27 to 33 ] 120.97 193.59 211.09 230.34 252.92 273.63 302.42

Fixed Assets

35 a) Gross Block ( Land & Building, Machinery 0.00 133.73 133.73 133.73 133.73 133.73 133.73
, Furniture & Fittings , vehciles )
b) Additon/Deduction during the year 133.73 0.00 0.00 0.00 0.00 0.00 0.00
c) Capital Work In Progress 0.00 0.00 0.00 0.00 0.00 0.00 0.00
36 Depreciation 3.30 22.62 39.06 53.06 64.97 75.12 83.77

37 Net Block 130.42 111.11 94.67 80.67 68.75 58.60 49.96

 PARTICULARS 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27

Other Non Current Assets

38 Investments/ Book Debts/ Advance/

Deposits which are not Current Assets

(i) (a) Investment in Subsidiary

Companies/ Affliates 0.00 0.00 0.00 0.00 0.00 0.00 0.00

(b) Others 0.00 0.00 0.00 0.00 0.00 0.00 0.00

( ii ) Advance to Supplier of the Capital 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Good & Contractors

( iii ) Deferred Receivable ( Maturity 0.00 0.00 0.00 0.00 0.00 0.00 0.00
exceeding 180 days)

( iv ) Others- Deposits 0.00 0.00 0.00 0.00 0.00 0.00 0.00

39 Deffered Tax Assets 0.37 0.00 0.00 0.00 0.51 1.13 1.65

40 Other Non - Current Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00

41 Total Other Non Current Assets 0.37 0.00 0.00 0.00 0.51 1.13 1.65

42 Intengible Assets( Patent, Goodwill, 3.86 3.06 2.26 1.46 0.67 0.00 0.00
Preliminery Exp., Bad/ Doubtful Debts not
provided for, etc.)/ Captial Expenditure

43 Total Assets 255.63 307.76 308.03 312.48 322.84 333.36 354.04

44 Tangible Net Worth [ 24-42] 37.22 39.48 51.02 68.49 91.33 119.13 148.75

45 Net Working Capital [ 34 - 11 ] 25.56 47.11 59.09 74.71 93.74 119.40 157.14

46 Current Ratio [ Incl. Bank borrowing ] 1.27 1.32 1.39 1.48 1.59 1.77 2.08

47 Total Outside Liabilities/ Tangible Net worth 5.76 6.72 4.99 3.54 2.53 1.80 1.38

48 Total Outside Liabilities/ Tangible Net worth 2.73 2.52 1.98 1.50 1.12 0.86 0.70
[ Unsecured as quasi]
49 Debt/Equity Ratio 2.90 2.79 1.93 1.24 0.78 0.50 0.40

50 Debt/Equity Ratio [ Unsecured as quasi] 1.34 0.84 0.51 0.26 0.08 0.00 0.00
M/S. MG TOYS WORLD PRIVATE LIMITED
ADDRESS : Plot No. 33B, Block No. 192, Soham Integrated Park, Village: Mahijada, Ta: Daskroi, Ahmedabad-382425

FORM IV
COMPARATIVE STATEMENT OF CURRENT ASSETS AND LIABILITIES
( Rs. In lacs)

2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2027-28

Current Following Following Following Following Following Following
Year Year Year Year Year Year Year
Estimates Projection Projection Projection Projection Projection Projection
A. C u r r e n t A s s e t s

1 Stock in Trade-Raw Material 35.32 29.61 32.57 35.53 38.49 41.45 #DIV/0!
( Month's Cost of Production) (0.81) (1) (1) (1) (1) (1) (1)

Stock In Trade- WIP 7.40 7.40 8.14 8.88 9.62 10.36 #DIV/0!
( Month's Cost of Production) (0.24) (0.24) (0.25) (0.25) (0.25) (0.25) (0.25)

Stock In Trade- Finished goods 3.42 41.00 45.10 49.20 53.30 57.40 65.60
( Month's Cost of Production) (0.82) (1.18) (1.18) (1.18) (1.18) (1.18) (1.14)

2 Recivables other than Export and Deferred 69.55 112.75 124.03 135.30 146.58 157.85 180.40
receivables ( including Bill Purchased and
Discounted by Bankers)
Month's Domestic sales excluding (2) (3) (3) (3) (3) (3) (3)
Deferred Sales

3 Government Recievables ( Including Bill 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Purchased and Discounted by Bankers
Month's Government Sales 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4 Advances to Supliers of Raw Material & 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Stores/ Spares Consumbles

5 Other Current Assets including Cash & 5.28 2.83 1.26 1.43 4.93 6.57 16.28
Bank Balance and Deferred Receivables
Due within one year ( specify major items)

6 Total Current Assets ( To agree with Item 120.97 193.59 211.09 230.34 252.92 273.63 #DIV/0!
34 in FORM I I I

PARTICULARS 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2027-28

B. C u r r e n t L i a b i l i t i e s
(Other than Bank Borrwoing for
Working Capital)
7 Sundry Creditors ( Trade) 10.88 7.81 8.03 8.81 9.58 10.35 #DIV/0!
Month's Purchased (0) (0.25) (0.25) (0.25) (0.25) (0.25) (0.25)

8 Advances Payments from Customers, 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Deposits from Dealers

9 Statutory Liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00

10 Other Current Liabilities

( Specify major items )
Short Term Borrowings 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Provision for Taxation 0.30 0.97 3.25 5.71 8.08 10.27 11.49
Dividend Payable 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Other Current Liabilities 0.90 2.69 5.72 6.12 6.52 6.95 #DIV/0!
Deposits / Instalments of Term Loan 8.33 20.00 20.00 20.00 20.00 11.67 0.00
DPG's/ Debentures etc.( Due within one
year)
11 Total ( To agree with sub-total B in Form III ) 20.41 31.48 37.00 40.64 44.18 39.23 #DIV/0!
M/S. MG TOYS WORLD PRIVATE LIMITED
ADDRESS : Plot No. 33B, Block No. 192, Soham Integrated Park, Village: Mahijada, Ta: Daskroi, Ahmedabad-382425

FORM V
COMPUTATION OF MAXIMUM PERMISSIBLE BANK FINANCE FOR WORKING CAPITAL
( Rs. In lacs)

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

Current Following Following Following Following Following
Year Year Year Year Year Year
Estimates Projection Projection Projection Projection Projection

1 Total Current Assets [ 34 in Form I I I ] 120.97 193.59 211.09 230.34 252.92 273.63

2 Other Current Liablities ( Other than Bank 20.41 31.48 37.00 40.64 44.18 39.23
Borrowings) [ 2 to 9 of Form I I I ]

3 Working Capital Gap ( WCG) [ 1-2] 100.56 162.11 174.09 189.71 208.74 234.40

4 Minimum Stipulated Net Working Capital 25.14 40.53 43.52 47.43 52.19 58.60
I.e. 25 % WCG/ 25% of Total Current Asset
as the case may be depending upon
method of lending being applied ( export
recievable to be excluded under both the
method )

5 Actual/ Projected Net Working Capital 25.56 47.11 59.09 74.71 93.74 119.40
[ 45 in Form I I I ]

6 Item 3 minus 4 75.42 121.58 130.57 142.28 156.56 175.80

7 Item 3 Minus 5 75.00 115.00 115.00 115.00 115.00 115.00

8 Maximum Permissible Bank Finance 75.00 115.00 115.00 115.00 115.00 115.00
( Item 6 or 7 whichever is Less)

9 Excess Borrowing Representing Shortfall -0.42 -6.58 -15.57 -27.28 -41.56 -60.80
in NWC [ 4-5]
 M/S. MG TOYS WORLD PRIVATE LIMITED

CACULATION OF DSCR ( Rs. in Lacs)

Particulars 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27

Profit After Tax 1.08 1.46 10.74 16.67 22.04 27.13 29.63
Add: Depreciation 3.30 19.31 16.44 14.00 11.92 10.15 8.64
CASH PROFIT 4.38 20.77 27.19 30.67 33.96 37.28 38.27

Interest on Term Borrowings 1.46 8.63 7.22 5.47 3.72 1.97 0.34

Total 5.84 29.40 34.40 36.14 37.68 39.25 38.61

Interest on Term Borrowings 1.46 8.63 7.22 5.47 3.72 1.97 0.34

Repayments 0.00 8.33 20.00 20.00 20.00 20.00 11.67

Total 1.46 16.96 27.22 25.47 23.72 21.97 12.01

DSCR 4.00 1.73 1.26 1.42 1.59 1.79 3.22

Over all DSCR 4.00 1.91 1.53 1.49 1.51 1.56 1.72
1.72
 M/S. MG TOYS WORLD PRIVATE LIMITED

TERM LOAN - NEW

Term Loan 100.00 Lacs (Rs.)
Moratorium Period 12 Months
Repayment Period 60 Months
Total Tenor 72 Months
Interest Rate 8.75% Per Annum
* Moratorium Period will be 12 months from the date of 1st disbursement

Opening Disbursem Closing Total Total

Operating Year Month Repayment Interest
Balance ent Balance Interest Repayment
0.00 0.00 Aug 0.00 0.00 0.00
0.00 0.00 Sept 0.00 0.00 0.00
0.00 0.00 Oct 0.00 0.00 0.00
0.00 50.00 Nov 0.00 50.00 0.36
2020-21
50.00 50.00 Dec 0.00 100.00 0.73
100.00 0.00 Jan 0.00 100.00 0.73
100.00 0.00 Feb 0.00 100.00 0.73
100.00 0.00 Mar 0.00 100.00 0.73 3.28 0.00
100.00 0.00 April 0.00 100.00 0.73
100.00 0.00 May 0.00 100.00 0.73
100.00 0.00 June 0.00 100.00 0.73
100.00 0.00 July 0.00 100.00 0.73
100.00 0.00 Aug 0.00 100.00 0.73
100.00 0.00 Sept 0.00 100.00 0.73
2021-22
100.00 0.00 Oct 0.00 100.00 0.73
100.00 0.00 Nov 1.67 98.33 0.73
98.33 0.00 Dec 1.67 96.67 0.72
96.67 0.00 Jan 1.67 95.00 0.70
95.00 0.00 Feb 1.67 93.33 0.69
93.33 0.00 Mar 1.67 91.67 0.68 8.63 8.33
91.67 0.00 April 1.67 90.00 0.67
90.00 0.00 May 1.67 88.33 0.66
88.33 0.00 June 1.67 86.67 0.64
86.67 0.00 July 1.67 85.00 0.63
85.00 0.00 Aug 1.67 83.33 0.62
83.33 0.00 Sept 1.67 81.67 0.61
2022-23
81.67 0.00 Oct 1.67 80.00 0.60
80.00 0.00 Nov 1.67 78.33 0.58
78.33 0.00 Dec 1.67 76.67 0.57
76.67 0.00 Jan 1.67 75.00 0.56
75.00 0.00 Feb 1.67 73.33 0.55
73.33 0.00 Mar 1.67 71.67 0.53 7.22 20.00
71.67 0.00 April 1.67 70.00 0.52
70.00 0.00 May 1.67 68.33 0.51
68.33 0.00 June 1.67 66.67 0.50
66.67 0.00 July 1.67 65.00 0.49
65.00 0.00 Aug 1.67 63.33 0.47
63.33 0.00 Sept 1.67 61.67 0.46
2023-24
61.67 0.00 Oct 1.67 60.00 0.45
60.00 0.00 Nov 1.67 58.33 0.44
58.33 0.00 Dec 1.67 56.67 0.43
56.67 0.00 Jan 1.67 55.00 0.41
55.00 0.00 Feb 1.67 53.33 0.40
53.33 0.00 Mar 1.67 51.67 0.39 5.47 20.00
 51.67 0.00 April 1.67 50.00 0.38
50.00 0.00 May 1.67 48.33 0.36
48.33 0.00 June 1.67 46.67 0.35
46.67 0.00 July 1.67 45.00 0.34
45.00 0.00 Aug 1.67 43.33 0.33
43.33 0.00 Sept 1.67 41.67 0.32
2024-25
41.67 0.00 Oct 1.67 40.00 0.30
40.00 0.00 Nov 1.67 38.33 0.29
38.33 0.00 Dec 1.67 36.67 0.28
36.67 0.00 Jan 1.67 35.00 0.27
35.00 0.00 Feb 1.67 33.33 0.26
33.33 0.00 Mar 1.67 31.67 0.24 3.72 20.00
31.67 0.00 April 1.67 30.00 0.23
30.00 0.00 May 1.67 28.33 0.22
28.33 0.00 June 1.67 26.67 0.21
26.67 0.00 July 1.67 25.00 0.19
25.00 0.00 Aug 1.67 23.33 0.18
23.33 0.00 Sept 1.67 21.67 0.17
2025-26
21.67 0.00 Oct 1.67 20.00 0.16
20.00 0.00 Nov 1.67 18.33 0.15
18.33 0.00 Dec 1.67 16.67 0.13
16.67 0.00 Jan 1.67 15.00 0.12
15.00 0.00 Feb 1.67 13.33 0.11
13.33 0.00 Mar 1.67 11.67 0.10 1.97 20.00
11.67 0.00 April 1.67 10.00 0.09
10.00 0.00 May 1.67 8.33 0.07
8.33 0.00 June 1.67 6.67 0.06
2026-27 6.67 0.00 July 1.67 5.00 0.05
5.00 0.00 Aug 1.67 3.33 0.04
3.33 0.00 Sept 1.67 1.67 0.02
1.67 0.00 Oct 1.67 0.00 0.01
Total 100.00 100.00 30.63 100.00

Particulars 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 Total

O/s Loan Amount 100.00 91.67 71.67 51.67 31.67 11.67 0.00
Repayment During year 0.00 8.33 20.00 20.00 20.00 20.00 11.67 100.00
Interest on Term Borrowings
During Construction 1.82 0.00 0.00 0.00 0.00 0.00 0.00 1.82
Charged to P&L 1.46 8.63 7.22 5.47 3.72 1.97 0.34 28.80
 M/S. MG TOYS WORLD PRIVATE LIMITED

Direct expenses
Particulars 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26
Power 1.30 7.80 8.58 9.36 10.14 10.92
Labours 2.58 15.48 15.48 15.48 15.48 15.48
Transportation 1.74 7.50 7.71 8.45 9.19 9.93
Repair & Maintenance 0.00 1.30 1.11 0.95 0.81 0.69
Packaging 3.48 1.64 1.80 1.97 2.13 2.30
Total 9.10 33.72 34.69 36.21 37.75 39.32

Indirect expenses
Particulars 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26
Management, staff & Supervisiors salaries 0.00 2.64 2.90 3.19 3.51 3.87
Rent 1.70 10.20 11.22 12.34 13.58 14.93
Selling & Distribution Exp 0.00 18.04 19.84 21.65 23.45 25.26
Total 1.70 30.88 33.97 37.18 40.54 44.06
 M/S. MG TOYS WORLD PRIVATE LIMITED

CALCULATION OF DEPRECIATION AS
STRAIGHT LINE METHOD
PER COMPANIES ACT

Plant & Machinaries

Particulars 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27
Opening 0.00 128.66 128.66 128.66 128.66 128.66 128.66
Addition 128.66 0.00 0.00 0.00 0.00 0.00 0.00
Capital WIP 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Gross Amt 128.66 128.66 128.66 128.66 128.66 128.66 128.66
Less: Depreciation upto Last year 0.00 2.14 15.01 27.88 40.74 53.61 66.47
Less: Depreciation for Current Year 2.14 12.87 12.87 12.87 12.87 12.87 12.87
Net Amt 126.51 113.65 100.78 87.92 75.05 62.18 49.32
Other
Particulars 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27
Opening 0.00 5.07 5.07 5.07 5.07 5.07 5.07
Addition 5.07 0.00 0.00 0.00 0.00 0.00 0.00
Gross Amt 5.07 5.07 5.07 5.07 5.07 5.07 5.07
Less: Depreciation upto Last year 0.00 0.08 0.59 1.10 1.61 2.11 2.62
Less: Depreciation for Current Year 0.08 0.51 0.51 0.51 0.51 0.51 0.51
Net Amt 4.98 4.48 3.97 3.46 2.96 2.45 1.94

TOTAL ASSETS
Particulars 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27
Land 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Building 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Furniture & Fixures 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Plant & Machinaries 0.00 128.66 128.66 128.66 128.66 128.66 128.66
Other 0.00 5.07 5.07 5.07 5.07 5.07 5.07
Computer 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Vehicles 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Computer Software 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Opening Gross Block 0.00 133.73 133.73 133.73 133.73 133.73 133.73
ADDITION 133.73 0.00 0.00 0.00 0.00 0.00 0.00
TOTAL GROSS ASSETS 133.73 133.73 133.73 133.73 133.73 133.73 133.73
Capital WIP 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Less: Depreciation upto Last year 0.00 2.23 15.60 28.97 42.35 55.72 69.09
Less: Depreciation for Current Year 2.23 13.37 13.37 13.37 13.37 13.37 13.37
Net Block 131.50 118.12 104.75 91.38 78.01 64.63 51.26

CALCULATION OF DEPRECIATION AS
WRITTEN DOWN METHOD
PER INCOME TAX ACT

Plant & Machinaries

Particulars 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27
Opening 0.00 125.44 106.62 90.63 77.04 65.48 55.66
Addition 128.66 0.00 0.00 0.00 0.00 0.00 0.00
Capital WIP 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Less: Depreciation 3.22 18.82 15.99 13.59 11.56 9.82 8.35
Net Amt 125.44 106.62 90.63 77.04 65.48 55.66 47.31
Other
Particulars 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27
Opening 0.00 4.98 4.49 4.04 3.63 3.27 2.94
Addition 5.07 0.00 0.00 0.00 0.00 0.00 0.00
Less: Depreciation 0.08 0.50 0.45 0.40 0.36 0.33 0.29
Net Amt 4.98 4.49 4.04 3.63 3.27 2.94 2.65

TOTAL ASSETS
CALCULATION OF DEPRECIATION AS
PER INCOME TAX ACT 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27
Opening WDV 133.73 130.42 111.11 94.67 80.67 68.75 58.60
Capital WIP 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Less: Depreciation 3.30 19.31 16.44 14.00 11.92 10.15 8.64
Net Block 130.42 111.11 94.67 80.67 68.75 58.60 49.96