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FM Varsity Main-Model Chapter-4

The document contains financial assumptions and projections for a company over a 10 year period from Year 1A to Year 10P. It includes projections for the company's balance sheet items like liabilities, provisions, equity and assets. It also includes projections for key income statement items like net sales, expenses and net profit. The projections show increasing revenues, profits and assets over the years as well as decreasing debt levels.

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67 views

FM Varsity Main-Model Chapter-4

The document contains financial assumptions and projections for a company over a 10 year period from Year 1A to Year 10P. It includes projections for the company's balance sheet items like liabilities, provisions, equity and assets. It also includes projections for key income statement items like net sales, expenses and net profit. The projections show increasing revenues, profits and assets over the years as well as decreasing debt levels.

Uploaded by

Anas
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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Assumption Sheet As on March 31st

Year 1A Year 2A Year 3A Year 4A Year 5A

Balance Sheet Assumptions

Liabilities as a % of Gross Block 33.08% 26.64% 33.73% 35.62%

Provisions as a % of Gross Block 24.69% 16.51% 31.25% 29.18%

Deferred Tax Liability Growth Rate 24.55% 7.67% 18.54% -5.28%


As on March 31st
Year 6P Year 7P Year 8P Year 9P Year 10P

32.27% 32.06% 33.42% 33.34% 32.77%

25.41% 25.59% 27.85% 27.01% 26.46%

11.37% 8.08% 8.18% 5.59% 8.30%


Balance Sheet As on March 31st
(All Numbers in INR Crs, unless stated) Year 1A Year 2A Year 3A Year 4A Year 5A

Sources of Funds
Current Liabilities
Liabilities 73.53 102.74 113.80 165.64 191.89
Provisions 57.70 76.68 70.51 153.45 157.22
Total Current Libilities 131.23 179.41 184.31 319.09 349.10

Shareholders Funds
Share Capital 11.39 11.39 17.08 17.08 17.08
Reserve and Surplus 232.28 321.71 388.51 526.56 628.85
Total Shareholders Equity 243.67 333.10 405.59 543.64 645.93

Non Current Liability


Secured Loan 107.49 226.65 207.83 27.29 24.04
Unsecured Loan 33.22 89.61 78.04 63.89 71.00
Total Non Current Liability 140.71 316.26 285.87 91.19 95.05

Deferred Tax Liability 13.61 16.95 18.25 21.64 20.49

Total Liabilities 529.21 845.73 894.02 975.55 1110.57

Application of Funds
Current Assets
Inventories 92.17 194.33 160.83 217.57 284.70
Sundry Debtors 145.95 226.47 207.85 242.30 305.66
Cash and Bank Balances 25.60 51.15 70.29 62.47 40.21
Loans, Advances and Deposits 85.98 102.99 87.03 108.73 111.30
Other Current Assets 0.31 0.00 0.00 0.00 0.00
Total Current Assets 350.02 574.93 525.99 631.06 741.87

Fixed Assets
Gross Block 257.78 310.58 427.09 491.11 538.76
Less: Depriciation 100.95 121.73 145.77 185.38 223.67
Net Block 156.83 188.85 281.32 305.73 315.09

Capital Work In Progress 6.17 65.74 39.60 22.69 37.54


Investments 16.19 16.20 47.10 16.08 16.08
Total Assets 529.21 845.73 894.02 975.55 1110.57

1 1 1 1 1
As on March 31st
Year 6P Year 7P Year 8P Year 9P Year 10P
Profit & Loss As on March 31st
(All Numbers in INR Crs, unless stated) Year 1A Year 2A Year 3A Year 4A

Revenue :
Net Sales 595.80 1083.33 1313.18 1464.48
Other income 9.77 5.64 8.06 17.02
Increase in stock 18.18 58.21 -15.34 36.46
Total Income 623.76 1147.17 1305.90 1517.96

Expenses :
Purchase of trading goods 0.12 0.64 8.51 3.53
Materials Consumed 393.78 762.86 845.31 912.57
Payments and Benefits to Employees 26.60 40.81 51.61 62.37
Maufacturing, Selling, Admin and Other Expense 109.37 157.68 223.02 233.08
Duties and Taxes 2.60 1.87 1.99 2.06
Depreciation and Amortization 17.00 24.45 34.56 42.95
Interest Expense 3.09 12.93 18.24 6.77
Total Expenses 552.56 1001.23 1183.24 1263.32

PBT 71.20 145.94 122.66 254.63


Less: Provision for Taxes -Current 24.15 51.57 42.18 87.60
PAT 47.04 94.36 80.48 167.03
Profit Brought forward from Previous year 74.90 112.58 192.84 257.28
Profit Available for Appropirations 121.95 206.94 273.32 424.31
Less: Appropriations
Trasnsfer to General Reserves 4.70 9.44 8.05 16.70
Proposed Dividend 3.99 3.99 6.83 24.77
Dividend Tax 0.68 0.68 1.16 4.21
Balance Carried to Balance Sheet 112.58 192.84 257.28 378.63
As on March 31st
Year 5A Year 6P Year 7P Year 8P Year 9P Year 10P

1761.12
9.60
28.31
1799.04

7.41
1180.76
77.49
266.82
2.37
41.71
1.45
1578.03

221.01
72.92
148.10
378.63
526.73

14.81
39.29
6.53
466.11
Balance Sheet (INR Crs) Year 1A Year 2A Year 3A Year 4A Year 5A
Liabilities 73.53 102.74 113.80 165.64 191.89
Provisions 57.70 76.68 70.51 153.45 157.22
Share Capital 11.39 11.39 17.08 17.08 17.08
Reserve and Surplus 232.28 321.71 388.51 526.56 628.85
Secured Loan 107.49 226.65 207.83 27.29 24.04
Unsecured Loan 33.22 89.61 78.04 63.89 71.00
Deferred Tax Liability 13.61 16.95 18.25 21.64 20.49
Total Liabilities 529.21 845.73 894.02 975.55 1110.57

Inventories 92.17 194.33 160.83 217.57 284.70


Sundry Debtors 145.95 226.47 207.85 242.30 305.66
Cash and Bank Balances 25.60 51.15 70.29 62.47 40.21
Loans, Advances and Deposits 85.98 102.99 87.03 108.73 111.30
Other Current Assets 0.31 0.00 0.00 0.00 0.00
Gross Block 257.78 310.58 427.09 491.11 538.76
Less: Depriciation 100.95 121.73 145.77 185.38 223.67
Capital Work In Progress 6.17 65.74 39.60 22.69 37.54
Investments 16.19 16.20 47.10 16.08 16.08
Total Assets 529.21 845.73 894.02 975.55 1110.57
P&L Data (INR Crs) Year 1A Year 2A Year 3A Year 4A Year 5A
Net Sales 595.80 1083.33 1313.18 1464.48 1761.12
Other income 9.77 5.64 8.06 17.02 9.60
Increase in stock 18.18 58.21 -15.34 36.46 28.31
Purchase of trading goods 0.12 0.64 8.51 3.53 7.41
Materials Consumed 393.78 762.86 845.31 912.57 1180.76
Payments and Benefits to Employees 26.60 40.81 51.61 62.37 77.49
Maufacturing, Selling, Admin and Other Expense 109.37 157.68 223.02 233.08 266.82
Duties and Taxes 2.60 1.87 1.99 2.06 2.37
Depreciation and Amortization 17.00 24.45 34.56 42.95 41.71
Interest Expense 3.09 12.93 18.24 6.77 1.45
Less: Provision for Taxes -Current 24.15 51.57 42.18 87.60 72.92
Profit Brought forward from Previous year 74.90 112.58 192.84 257.28 378.63
Trasnsfer to General Reserves 4.70 9.44 8.05 16.70 14.81
Proposed Dividend 3.99 3.99 6.83 24.77 39.29
Dividend Tax 0.68 0.68 1.16 4.21 6.53

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