J K LACCHA

MOHAMAD AFTAB ALAM ( PRO), (PAN NO- ANOPA4811A)

BALANCE SHEET AS AT 31ST MARCH 2021
SHIYA MASJID, MURADHPUR BANKIPORE, DARZI, TOLA, PATNA, BIHAR
LIABILITIES AMOUNT AMOUNT ASSETS AMOUNT AMOUNT

PROPRIETOR'S CAPITAL A/C FIXED ASSETS

As per last account 1,193,621.00 As per Schedule-1 attached 592,790.00
Add :- Capital Introduction 41,500.00
Add: Interest on Savings A/c 10,908.00
Add :- Net Profit 488,700.00
1,734,729.00
Less :- Drawings 317,655.00 1,417,074.00 INVESTMENT & SECUIRTY DEPOSIT
Fixed Deposit -
Security Depsoit 100,000.00
SECURED LOAN CURRENT ASSETS, LOANS AND
ADVANCES
Cash Credit From Central Bank CURRENT ASSETS
Closing Stock 574,211.00
(Certified by the Proprietor)
Sundry Debtors 312,415.00
Other Current Assets & TCS 30,000.00 916,626.00

CURRENT LIABILITIES & PROVISIONS CASH AND BANK BALANCES

CURRENT LIABILITIES Cash in Hand 41,774.00 64,963.00
Sundry Creditors 227,995.00 Bank Balances 23,189.00
Other Liabilities & Provisions 29,310.00 257,305.00

1,674,379.00 1,674,379.00

J K LACCHA
MOHAMAD AFTAB ALAM ( PRO), (PAN NO- ANOPA4811A)
TRADING AND PROFIT & LOSS ACCOUNT FROM 1ST NOVEMBER TO 31ST MARCH,2021
SHIYA MASJID, MURADHPUR BANKIPORE, DARZI, TOLA, PATNA, BIHAR
PARTICULARS AMOUNT PARTICULARS AMOUNT

To Opening Stock 314,210.00 By Sale 4,126,320.00

To Purchase 2,559,182.00 By Closing Stock 574,211.00

To Freight Inward 12,796.00

Gross Profit c/d 1,814,343.00

4,700,531.00 4,700,531.00

By Gross Profit b/d 1,814,343.00

To Accounting & Professional
Charges 18,000.00
To Salary and wages 480,000.00
To Bank Charges 2,124.00
To Electricity & Generator
Charges 261,024.00
To Stock insurance -
To Shop & Godown rent 336,000.00
To Printing & Stationery 4,824.00
To Shop Petty Expenses 22,440.00
To Bank Interest -
To Misc Expenses 67,097.00
To Telephone & Mobile Exp. 10,440.00
To Travelling & Conveyance 19,914.00
To Depreciation 103,780.00

Net Profit Transferred to Capital

accounts 488,700.00

1,814,343.00 1,814,343.00
 J K LACCHA
MOHAMAD AFTAB ALAM ( PRO), (PAN NO- ANOPA4811A)
PROVISIONAL BALANCE SHEET AS AT 31ST MARCH 2022
SHIYA MASJID, MURADHPUR BANKIPORE, DARZI, TOLA, PATNA, BIHAR
LIABILITIES AMOUNT AMOUNT ASSETS AMOUNT AMOUNT

PROPRIETOR ,S CAPITAL A/C FIXED ASSETS

As per last account 1,417,074.00 As per Schedule-1 attached 504,507.00
Add:- Capital Introduced -
Add: Interest on Savings A/c 13,122.00
Add :- Net Profit 732,200.00
2,162,396.00 INVESTMENT & SECUIRTY DEPOSIT
Less :-- Drawings (Inclusive Income tax) 585,760.00 Fixed Deposit -
1,576,636.00 Add:During the year -
Security Depsoit 100,000.00 100,000.00
SECURED LOAN
Cash Credit From Central Bank of India
CURRENT ASSETS, LOANS AND
UNSECURED LOAN ADVANCES
- CURRENT ASSETS
Closing Stock 597,588.00
(Certified by the Proprietor)
Sundry Debtors 514,771.00
Other Current Assets & Gst Input 30,000.00 1,142,359.00

CASH AND BANK BALANCES

CURRENT LIABILITIES & PROVISIONS Cash in Hand 37,896.00 104,308.00
CURRENT LIABILITIES Bank Balance 66,412.00
Sundry Creditors 243,317.00
Other Liabilities & Provisions 31,221.00 274,538.00
1,851,174.00 1,851,174.00

J K LACCHA
MOHAMAD AFTAB ALAM ( PRO), (PAN NO- ANOPA4811A)
PROVISIONAL TRADING AND PROFIT & LOSS ACCOUNT FOR THE YERAR ENDED 31ST MARCH,2022
SHIYA MASJID, MURADHPUR BANKIPORE, DARZI, TOLA, PATNA, BIHAR
PARTICULARS AMOUNT PARTICULARS AMOUNT

To Opening Stock 574,211.00 By Sales 4,745,268.00

To Purchase 2,620,173.00 By Closing Stock 597,588.00
To Freight Inward 13,101.00

Gross profit c/d 2,135,371.00

5,342,856.00 5,342,856.00

To Accounting & Professional Charges 18,000.00 Gross Profit 2,135,371.00

To Salary and wages 528,000.00
To Bank Charges 2,421.00
To Electricity & Generator Charges 268,855.00
To Stock insurance -
To Shop & Godown rent 352,800.00
To Printing & Stationery 5,113.00
To Shop Petty Expenses 22,889.00
To Bank Interest -
To Misc Expenses 83,042.00
To Telephone & Mobile Exp. 11,066.00
To Travelling & Conveyance 22,702.00
To Depreciation 88,283.00

Net Profit Transferred to Capital

accounts 732,200.00

2,135,371.00 2,135,371.00
 -
M/s:- SHANTILAL’S RESTRO AND BANQUETS
PROJECTED BALANCE SHEET AS AT 31ST MARCH 2024
-
LIABILITIES AMOUNT AMOUNT ASSETS AMOUNT AMOUNT

PROPRIETOR ,S CAPITAL A/C FIXED ASSETS

As per last account - As per Schedule-1 attached 11,273,482.00
Add:- Capital Introduction 125,000.00
- 6,124.00
Add :- Net Profit (1,785,014.00)
(1,653,890.00)
Less :- Drawings (Inclusive Income tax) (1,428,011.00)
(225,879.00) -
- -
- -
- - -

SECURED LOAN CURRENT ASSETS,LOANS AND ADVANCES

Cash credit account with Applicant Bank - CURRENT ASSETS
Closing Stock -
( Certified by the Proprietor)
Sundry Debtors 1,412,510.00
Other Current Assets 91,666.00 1,504,176.00

CURRENT LIABILITIES & PROVISIONS CASH AND BANK BALANCES

CURRENT LIABILITIES Cash in Hand 71,148.00
Sundry Creditors 1,280,870.00 Bank Balance 93,211.00 164,359.00
- 31,740.00 1,312,610.00

1,086,731.00 12,942,017.00

-
-
PROJECTED TRADING AND PROFIT & LOSS ACCOUNT FOR THE YEAR ENDED 31ST MARCH,2024
-
PARTICULARS AMOUNT PARTICULARS AMOUNT

- - - -
To Purchase - - -
To Freight Inward -

Gross Profit c/d -

- -

- - - -
- - - -
- 6,120.00 .
- 370.00
- 1,530.00
- -
- 345.00
- 2,345.00
- -
- 89,144.00
- 1,120.00
- 2,100.00
- 1,681,940.00

- (1,785,014.00)

- -
 COST OF PROJECT AND MEANS OF FINANCING

Cost of Project

Already To be incurred/ Total Cost/

Srl. No. Particulars incurred Taxable Value Gst Rate Gst Amount Invoice Value Equity (Margin)
% Value
1 Land including developments - - - 0% -
2 Building and other civil works - - - 0% -
3 Plant & Machinary - - - 0% -
Indigenous (Total) - 11,680,578.00 18.00% 2,201,565.00 13,857,143.00 30% 4,157,143.00
Imported - - - 0% -
a) Steelium PO - 3,496,573.00 18.00% 629,383.00 4,125,956.00 30% 1,237,787.00
b) Kohler - 849,593.00 18.00% 152,927.00 1,002,520.00 30% 300,756.00
c) M.S Engineering Works - 680,700.00 18.00% 122,526.00 803,226.00 30% 240,968.00
d) Aditya Vision - 303,220.00 18.00% 54,580.00 357,800.00 30% 107,340.00
e) Pritul Machines - 2,655,000.00 18.00% 477,900.00 3,132,900.00 30% 939,870.00
f) Cool Star Duct AC - - - - 0% -
(1) Ac purcahse cost - 1,035,600.00 28.00% 289,968.00 1,325,568.00 30% 397,670.00
(2) Installation and Service Charges - 1,468,250.00 18.00% 264,285.00 1,732,535.00 30% 519,761.00
g) Onex Industries - 1,166,642.00 18.00% 209,996.00 1,376,638.00 30% 412,991.00
- - - 0% -
4 Pre-operative Expenses - 25,000.00 25,000.00 100% 25,000.00
5 Working capital required - - - 0% -
Total - 11,680,578.00 13,882,143.00 4,157,143.00

Means of financing

Amount
Srl. No. Particulars raised To be raised Total

1 Capital
Already Contributed - - -
Contributing capital - 4,157,143.00 4,157,143.00
2 Reaserves - - -
3 Terms Loan - 9,700,000.00 9,700,000.00
4 Unsecured Loans & Deposits
Indicate sources - - -
Rate of interest - - -
Repayment period - - -
5 Deferred Payments ( Arrangements
including Suppliers - - -
Credits) - - -
6 Subsidy
Central Government - - -
State Government - - -
7 Sood Capital
Indicate sources - - -
8 Internal cash Accruals - - -
9 Cash Credit from Bank - - -
Total - 13,857,143 13,857,143
 M/s:- SHANTILAL’S RESTRO AND BANQUETS
SNEHA SINGH ( PRO), (PAN NO-IICPS3946H )
ESTIMATED AND PROJECTED TRADING AND PROFIT & LOSS ACCOUNT FOR THE YERAR ENDED 31ST MARCH,2023 To 31ST MARCH 2030
NIWAM COMPLEX, 1ST AND 2ND FLOOR,KHAGAUL ROAD, NEAR DAYANAND GIRLS SCHOOL,MITHAPUR SABJI MANDI, PATNA 800001
ESTIMATED & PROJECTED PROFITABILITY STATEMENT

ESTIMATED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED

2023 2024 2025 2026 2027 2028 2029 2030
% of Capacity Utilisation
INCOME:

Outward Supply of Goods/ Gross Receipts 16,929,240.00 35,212,819.20 37,325,588.35 40,311,635.42 44,342,798.96 49,220,506.85 55,619,172.74 63,405,856.92
Add: Closing Stocks 2,014,780.00 2,276,701.00 2,390,536.00 2,510,063.00 2,635,566.00 2,767,344.00 2,905,711.00 3,050,997.00
Net Sales 18,944,020.00 37,489,520.20 39,716,124.35 42,821,698.42 46,978,364.96 51,987,850.85 58,524,883.74 66,456,853.92
Other Income / Misc Income 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
% increase in Sales 108% 6% 8% 10% 11% 13% 14%

EXPENDITURE 0.75 0.69 0.68

To Opening Stocks - 2,014,780.00 2,276,701.00 2,390,536.00 2,510,063.00 2,635,566.00 2,767,344.00 2,905,711.00

To Cost of Purchases 12,696,930.00 24,120,781.15 25,381,400.08 27,351,444.63 29,997,903.50 33,248,452.38 37,459,512.84 42,830,656.35
To Freight Inward 66,024.00 125,428.00 131,983.00 142,228.00 155,989.00 172,892.00 194,789.00 222,719.00
To Other Direct Expenses - - - - - - - -
Cost of Production 12,762,954.00 26,260,989.15 27,790,084.08 29,884,208.63 32,663,955.50 36,056,910.38 40,421,645.84 45,959,086.35
Gross Profit 6,181,066.00 11,228,531.05 11,926,040.27 12,937,489.79 14,314,409.46 15,930,940.47 18,103,237.90 20,497,767.57
Gross Profit Percentage 36.51% 31.89% 31.95% 32.09% 32.28% 32.37% 32.55% 32.33%
To Accounting & Professional Charges 240,000.00 360,000.00 378,000.00 396,900.00 416,745.00 437,582.25 459,461.36 482,434.43
To Salary and wages 1,500,000.00 3,000,000.00 3,240,000.00 3,499,200.00 3,779,136.00 3,968,093.00 4,166,498.00 4,958,133.00
To Bank CGTMSE & Other Charges 310,400.00 297,866.60 257,938.37 214,264.60 166,493.92 114,242.03 57,088.55 -
To Electricity & Generator Charges 785,220.00 1,177,830.00 1,189,608.00 1,201,504.00 1,213,519.00 1,225,654.00 1,237,911.00 1,250,290.00
To Stock insurance 30,254.00 31,162.00 32,097.00 33,060.00 34,052.00 35,074.00 36,126.00 37,210.00
To Repair & Maintenance 58,423.00 130,867.52 146,572.00 164,161.00 200,276.00 224,309.00 251,226.00 281,373.00
To Restaurant and Banquet Hall rent 1,200,000.00 1,890,000.00 1,984,500.00 2,083,725.00 2,187,911.00 2,297,307.00 2,412,172.00 2,532,781.00
To Printing & Stationery 15,687.00 23,531.00 35,297.00 52,946.00 57,181.68 61,756.21 66,696.71 100,045.00
To Festival Celebration 30,000.00 52,500.00 57,750.00 63,525.00 76,230.00 83,853.00 92,238.00 101,462.00
To Interest on CC - - - - - - - -
To Bank interest on term loan 566,652.74 832,148.46 720,113.25 596,779.98 461,877.21 314,319.62 152,920.12 12,529.64
To Misc Expenses 97,890.00 274,980.00 288,729.00 375,348.00 487,952.00 634,338.00 824,639.00 1,072,031.00
To Advertisement 65,000.00 110,500.00 116,025.00 121,826.00 164,465.00 172,688.00 181,322.00 190,388.00
To Telephone & Mobile Exp. 13,268.00 19,902.00 20,897.00 21,942.00 27,428.00 28,799.00 30,239.00 31,751.00
To Travelling & Conveyance 118,423.00 248,688.30 261,122.72 404,740.21 505,925.26 632,406.58 790,508.22 988,135.27
To Depreciation 901,721.00 1,681,940.00 1,634,390.00 1,415,822.00 1,227,380.00 1,302,812.00 1,271,176.00 1,298,520.00

To Net Profit Transferred to Capital Account 248,127.26 1,096,615.17 1,563,000.94 2,291,746.00 3,307,837.39 4,397,706.78 6,073,015.94 7,160,684.22

1.47% 3.11% 4.19% 5.69% 7.46% 8.93% 10.92% 11.29%

Assumptions

2. Rate of Interest for Cash Credit and term Loan is assumed @ 9.0%
 M/s:- SHANTILAL’S RESTRO AND BANQUETS
SNEHA SINGH ( PRO), (PAN NO-IICPS3946H )
WORKING CAPITAL REQUIREMENT FOR ANTICIPATED TURNOVER
F.Y 2022-23 F.Y 2023-24 F.Y 2024-25 F.Y 2025-26 F.Y 2026-27 F.Y 2027-28 F.Y 2028-29 F.Y 2029-30

FIRST METHOD OF LENDING

Amount Amount Amount Amount Amount Amount Amount Amount
1. Projected Annual Turnover 16,929,240.00 35,212,819.20 37,325,588.35 40,311,635.42 44,342,798.96 49,220,506.85 55,619,172.74 63,405,856.92

2. 25% of Project Annual Turnover 4,232,310.00 8,803,204.80 9,331,397.09 10,077,908.86 11,085,699.74 12,305,126.71 13,904,793.18 15,851,464.23

3. Borrower's Contribution

(i) 5% of Project Annual Turnover 846,462.00 1,760,640.96 1,866,279.42 2,015,581.77 2,217,139.95 2,461,025.34 2,780,958.64 3,170,292.85

(ii) Projected NWC 1,155,998.26 1,979,752.45 1,931,227.03 2,867,345.55 3,223,854.49 3,312,934.04 3,385,234.81 3,550,752.01

(iii) Whichever ever higher of (I) or (ii) 1,155,998.26 1,979,752.45 1,931,227.03 2,867,345.55 3,223,854.49 3,312,934.04 3,385,234.81 3,550,752.01

4. Bank Finance

(I) 20% of Projected Annual Turnover 3,385,848.00 7,042,563.84 7,465,117.67 8,062,327.08 8,868,559.79 9,844,101.37 11,123,834.55 12,681,171.38

(ii) Item 2 minus Item 3(ii) 3,076,311.74 6,823,452.35 7,400,170.06 7,210,563.31 7,861,845.25 8,992,192.67 10,519,558.37 12,300,712.22

5. Permissibile Bank Finance 3,076,311.74 6,823,452.35 7,400,170.06 7,210,563.31 7,861,845.25 8,992,192.67 10,519,558.37 12,300,712.22
(Whichever is lower of 4(I) or 4(ii)

6. Request for Bank Finance - - - - - - - -

F.Y 2022-23 F.Y 2023-24 F.Y 2024-25 F.Y 2025-26 F.Y 2026-27 F.Y 2027-28 F.Y 2028-29 F.Y 2029-30
Estimated Projected Projected Projected Projected Projected Projected Projected
SECOND METHOD OF LENDING

1. Total Current Assets 3,601,612.26 4,498,718.45 4,753,290.03 5,080,875.55 5,507,791.49 5,780,885.04 6,055,218.81 6,495,607.01

2. Other Current Liabilities

(other then Bank Borrowing) 2,445,614.00 2,518,966.00 2,822,063.00 2,213,530.00 2,283,937.00 2,467,951.00 2,669,984.00 2,944,855.00

3. Working Capital Gap 1,155,998.26 1,979,752.45 1,931,227.03 2,867,345.55 3,223,854.49 3,312,934.04 3,385,234.81 3,550,752.01

4. Min. stipluated Net working 900,403.07 1,124,679.61 1,188,322.51 1,270,218.89 1,376,947.87 1,445,221.26 1,513,804.70 1,623,901.75
capital(25% of TCA excluding
export receivables)

5. Actual/projected net working 1,155,998.26 1,979,752.45 1,931,227.03 2,867,345.55 3,223,854.49 3,312,934.04 3,385,234.81 3,550,752.01
capital
6. item 3 minus item 4 255,595.20 855,072.84 742,904.52 1,597,126.66 1,846,906.62 1,867,712.78 1,871,430.11 1,926,850.26

7. item 3 minus item 5 - - - - - - - -

8. Maximum Permissible Bank

Finance (lower 6 or 7) - - - - - - - -
9. Excess borrowing repreesenting - - - - - - - -
 M/S PRTIMA ELECTRICALS
DETAILS OF SALES IN YEAR

Sales per
days( Pc Rate Per
s/ Pcs/
Sl.No. Particulars No. of Days Boxes) Boxes Total Value

1 Modular Switch 330 10 1420.00 46.86

0
2 Switch & Accessories 330 15 1094.00 54.153
0
3 Electric Accessories 330 20 454.00 29.964
0
4 Wire 330 14 2296.00 106.0752
0
5 Mcb Box 330 10 476.00 15.708
0
6 Panel Light 330 8 907.18 23.9496333333333
0
7 Led Bulb 330 12 260.00 10.296
0
8 Other Light 330 15 906.00 44.847
0
9 Home Appliances 330 5 817.00 13.4805

345.33

M/S PRTIMA ELECTRICALS

DETAILS OF COST OF PURCHASES

Purchase
No. of s per Rate Per
Sl.No. Particulars Total Value
Days days(Pcs Pcs
)

1 Modular Switch 330 10 1250.00 41.25

0
2 Switch & Accessories 330 15 919.00 45.4905
0
3 Electric Accessories 330 20 395.00 26.07
0
4 Wire 330 14 1998.00 92.3076
0
5 Mcb Box 330 10 405.00 13.365
0
6 Panel Light 330 8 771.00 20.3544
0
7 Led Bulb 330 12 224.00 8.8704
0
8 Other Light 330 15 779.00 38.5605
0
9 Home Appliances 330 5 694.00 11.451
0
0
297.7194
 M/s:- Shantilal’s Restro and Banquets
SNEHA SINGH ( PRO), (PAN NO-IICPS3946H )
FINANCIAL POSITION
Estimated Projected Projected Projected Projected Projected Projected Projected
Particulars
F.Y 2022-23 F.Y 2023-24 F.Y 2024-25 F.Y 2025-26 F.Y 2026-27 F.Y 2027-28 F.Y 2028-29 F.Y 2029-30
Gross Sales 16,929,240.00 35,212,819.20 37,325,588.35 40,311,635.42 44,342,798.96 49,220,506.85 55,619,172.74 63,405,856.92

Other Income 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Operating Profit / Loss 6,181,066.00 11,228,531.05 11,926,040.27 12,937,489.79 14,314,409.46 15,930,940.47 18,103,237.90 20,497,767.57

Profit Before Tax 248,127.26 1,096,615.17 1,563,000.94 2,291,746.00 3,307,837.39 4,397,706.78 6,073,015.94 7,160,684.22

Profit After Tax 248,127.26 1,096,615.17 1,563,000.94 2,291,746.00 3,307,837.39 4,397,706.78 6,073,015.94 7,160,684.22

EBIT 814,780.00 1,928,763.63 2,283,114.19 2,888,525.98 3,769,714.60 4,712,026.40 6,225,936.05 7,173,213.87

Cash Profit / Loss 1,149,848.26 2,778,555.17 3,197,390.94 3,707,568.00 4,535,217.39 5,700,518.78 7,344,191.94 8,459,204.22
Block Assets 13,857,143.00 12,955,422.00 12,668,662.00 11,034,272.00 9,618,450.00 10,271,070.00 10,109,258.00 10,388,082.00
Depreciation 901,721.00 1,681,940.00 1,634,390.00 1,415,822.00 1,227,380.00 1,302,812.00 1,271,176.00 1,298,520.00

Net Assets 12,955,422.00 11,273,482.00 11,034,272.00 9,618,450.00 8,391,070.00 8,968,258.00 8,838,082.00 9,089,562.00

Secured Loan-CC(H) - - - - - - - -

Secured Loan-Term Loan 9,700,000.00 8,594,100.85 7,279,343.98 5,841,253.84 4,268,260.93 2,547,710.43 665,760.43 -

Secured Loan-Term Loan

- - - - - - - -
payable within 1 year
Total Debts 9,700,000.00 8,594,100.85 7,279,343.98 5,841,253.84 4,268,260.93 2,547,710.43 665,760.43 -

Unsecured Loans - - - - - - - -

Paid-up Capital 4,411,420.26 4,659,133.60 5,686,155.05 6,644,541.71 7,346,663.56 9,733,481.61 11,557,556.38 12,640,314.01

Interest on Loan 566,652.74 832,148.46 720,113.25 596,779.98 461,877.21 314,319.62 152,920.12 12,529.64

Tangible Networth 4,411,420.26 4,659,133.60 5,686,155.05 6,644,541.71 7,346,663.56 9,733,481.61 11,557,556.38 12,640,314.01

Interest Coverage Ratio 1.44 2.32 3.17 4.84 8.16 14.99 40.71 572.50

Net Working Capital 1,155,998.26 1,979,752.45 1,931,227.03 2,867,345.55 3,223,854.49 3,312,934.04 3,385,234.81 3,550,752.01

Current Assets 3,601,612.26 4,498,718.45 4,753,290.03 5,080,875.55 5,507,791.49 5,780,885.04 6,055,218.81 6,495,607.01

Current liabilities 2,445,614.00 2,518,966.00 2,822,063.00 2,213,530.00 2,283,937.00 2,467,951.00 2,669,984.00 2,944,855.00
Current Ratio 1.47 1.79 1.68 2.30 2.41 2.34 2.27 2.21
Debt Equity Ratio 2.20 1.84 1.28 0.88 0.58 0.26 0.06 0.00
Net Profit / Sales 1.47 3.11 4.19 5.69 7.46 8.93 10.92 11.29
 M/S:- SHANTILAL’S RESTRO AND BANQUETS
SNEHA SINGH ( PRO), (PAN NO-IICPS3946H )

SCHEDULE -I
FIXED ASSETS

W.D.V. as on Addition during Sales Rate of W.D.V.

PARTICULARS Total Depreciation
01.04.2022 the year /Adjustments Depreciation 31.03.2023

Furniture and Fixture Works - 5,502,594.00 - 5,502,594.00 10.00% 275,130.00 5,227,464.00

- 357,800.00 - 357,800.00 15.00% 26,835.00 330,965.00
Electricals and Equipment
Plant & Machinery - 4,938,646.00 - 4,938,646.00 15.00% 370,398.00 4,568,248.00
Air-Conditioner - 3,058,103.00 3,058,103.00 15.00% 229,358.00 2,828,745.00
Total - 13,857,143.00 - 13,857,143.00 901,721.00 12,955,422.00

M/S:- SHANTILAL’S RESTRO AND BANQUETS

SNEHA SINGH ( PRO), (PAN NO-IICPS3946H )

SCHEDULE -I
FIXED ASSETS

W.D.V. as on Addition during Sales Rate of W.D.V.

PARTICULARS Total Depreciation
01.04.2023 the year /Adjustments Depreciation 31.03.2024

Furniture and Fixture Works 5,227,464.00 - - 5,227,464.00 10% 522,746.00 4,704,718.00

330,965.00 - 330,965.00 15% 49,645.00 281,320.00
Electricals and Equipment
Plant & Machinery 4,568,248.00 - - 4,568,248.00 15% 685,237.00 3,883,011.00
Air-Conditioner 2,828,745.00 - - 2,828,745.00 15% 424,312.00 2,404,433.00
Total 12,955,422.00 - - 12,955,422.00 1,681,940.00 11,273,482.00

M/S:- SHANTILAL’S RESTRO AND BANQUETS

SNEHA SINGH ( PRO), (PAN NO-IICPS3946H )

SCHEDULE -I
FIXED ASSETS

W.D.V. as on Addition during Sales Rate of W.D.V.

PARTICULARS Total Depreciation
01.04.2024 the year /Adjustments Depreciation 31.03.2025

Furniture and Fixture Works 4,704,718.00 613,480.00 - 5,318,198.00 10% 531,820.00 4,786,378.00
281,320.00 412,000.00 693,320.00 15% 103,998.00 589,322.00
Electricals and Equipment
Plant & Machinery 3,883,011.00 369,700.00 - 4,252,711.00 15% 637,907.00 3,614,804.00
Air-Conditioner 2,404,433.00 - - 2,404,433.00 15% 360,665.00 2,043,768.00
Total 11,273,482.00 1,395,180.00 - 12,668,662.00 1,634,390.00 11,034,272.00

M/S:- SHANTILAL’S RESTRO AND BANQUETS

SNEHA SINGH ( PRO), (PAN NO-IICPS3946H )

SCHEDULE -I
FIXED ASSETS

W.D.V. as on Addition during Sales Rate of W.D.V.

PARTICULARS Total Depreciation
01.04.2025 the year /Adjustments Depreciation 31.03.2026

Furniture and Fixture Works 4,786,378.00 - - 4,786,378.00 10% 478,638.00 4,307,740.00

589,322.00 - 589,322.00 15% 88,398.00 500,924.00
Electricals and Equipment
Plant & Machinery 3,614,804.00 - - 3,614,804.00 15% 542,221.00 3,072,583.00
Air-Conditioner 2,043,768.00 - - 2,043,768.00 15% 306,565.00 1,737,203.00
Total 11,034,272.00 - - 11,034,272.00 1,415,822.00 9,618,450.00
 M/S:- SHANTILAL’S RESTRO AND BANQUETS
SNEHA SINGH ( PRO), (PAN NO-IICPS3946H )

SCHEDULE -I
FIXED ASSETS

W.D.V. as on Addition during Sales Rate of W.D.V.

PARTICULARS Total Depreciation
01.04.2026 the year /Adjustments Depreciation 31.03.2027

Furniture and Fixture Works 4,307,740.00 - - 4,307,740.00 10% 430,774.00 3,876,966.00

500,924.00 - 500,924.00 15% 75,139.00 425,785.00

Electricals and Equipment
Plant & Machinery 3,072,583.00 - - 3,072,583.00 15% 460,887.00 2,611,696.00
Air-Conditioner 1,737,203.00 - - 1,737,203.00 15% 260,580.00 1,476,623.00
Total 9,618,450.00 - - 9,618,450.00 1,227,380.00 8,391,070.00

M/S:- SHANTILAL’S RESTRO AND BANQUETS

SNEHA SINGH ( PRO), (PAN NO-IICPS3946H )

SCHEDULE -I
FIXED ASSETS

W.D.V. as on Addition during Sales Rate of W.D.V.

PARTICULARS Total Depreciation
01.04.2027 the year /Adjustments Depreciation 31.03.2028

Furniture and Fixture Works 3,876,966.00 880,000.00 - 4,756,966.00 10% 475,697.00 4,281,269.00
425,785.00 - 425,785.00 15% 63,868.00 361,917.00
Electricals and Equipment
Plant & Machinery 2,611,696.00 1,000,000.00 - 3,611,696.00 15% 541,754.00 3,069,942.00
Air-Conditioner 1,476,623.00 - - 1,476,623.00 15% 221,493.00 1,255,130.00
Total 8,391,070.00 1,880,000.00 - 10,271,070.00 1,302,812.00 8,968,258.00

M/S:- SHANTILAL’S RESTRO AND BANQUETS

SNEHA SINGH ( PRO), (PAN NO-IICPS3946H )

SCHEDULE -I
FIXED ASSETS

W.D.V. as on Addition during Sales Rate of W.D.V.

PARTICULARS Total Depreciation
01.04.2028 the year /Adjustments Depreciation 31.03.2029

Furniture and Fixture Works 4,281,269.00 623,000.00 - 4,904,269.00 10% 490,427.00 4,413,842.00

Electricals and Equipment 361,917.00 268,000.00 629,917.00 15% 94,488.00 535,429.00

Plant & Machinery 3,069,942.00 250,000.00 - 3,319,942.00 15% 497,991.00 2,821,951.00
Air-Conditioner 1,255,130.00 - - 1,255,130.00 15% 188,270.00 1,066,860.00
Total 8,968,258.00 1,141,000.00 - 10,109,258.00 1,271,176.00 8,838,082.00

M/S:- SHANTILAL’S RESTRO AND BANQUETS

SNEHA SINGH ( PRO), (PAN NO-IICPS3946H )

SCHEDULE -I
FIXED ASSETS

W.D.V. as on Addition during Sales Rate of W.D.V.

PARTICULARS Total Depreciation
01.04.2029 the year /Adjustments Depreciation 31.03.2030

Furniture and Fixture Works 4,413,842.00 780,000.00 - 5,193,842.00 10% 519,384.00 4,674,458.00

Electricals and Equipment 535,429.00 560,000.00 1,095,429.00 15% 164,314.00 931,115.00

Plant & Machinery 2,821,951.00 210,000.00 - 3,031,951.00 15% 454,793.00 2,577,158.00
Air-Conditioner 1,066,860.00 - - 1,066,860.00 15% 160,029.00 906,831.00
Total 8,838,082.00 1,550,000.00 - 10,388,082.00 1,298,520.00 9,089,562.00
 M/s:- SHANTILAL’S RESTRO AND BANQUETS
SNEHA SINGH ( PRO), (PAN NO-IICPS3946H )
Niwam complex, 1st and 2nd Floor,Khagaul Road, Near Dayanand girls school,Mithapur Sabji Mandi, Patna 800001
LIABILITIES

Estimated Projected Projected Projected Projected Projected Projected Projected

F.Y 2022-23 F.Y 2023-24 F.Y 2024-25 F.Y 2025-26 F.Y 2026-27 F.Y 2027-28 F.Y 2028-29 F.Y 2029-30
Proprietor's Capital 4,411,420 4,659,134 5,686,155 6,644,542 7,346,664 9,733,482 11,557,556 12,640,314
Secured term Loan 9,700,000 8,594,101 7,279,344 5,841,254 4,268,261 2,547,710 665,760 -
CC Limit from Bank
Unsecured Loans from bank and others - - - - - - - -
Current Liabilities 2,445,614 2,518,966 2,822,063 2,213,530 2,283,937 2,467,951 2,669,984 2,944,855

16,557,034 15,772,200 15,787,562 14,699,326 13,898,861 14,749,143 14,893,301 15,585,169

ASSETS
Fixed Assets :
Gross Block 13,857,143 12,955,422 12,668,662 11,034,272 9,618,450 10,271,070 10,109,258 10,388,082
Less: Depreciation 901,721 1,681,940 1,634,390 1,415,822 1,227,380 1,302,812 1,271,176 1,298,520
Net Block 12,955,422 11,273,482 11,034,272 9,618,450 8,391,070 8,968,258 8,838,082 9,089,562

Fixed Deposit & Security Deposit - - - - - - - -

Current Assets :
Stocks in Trade 2,014,780 2,276,701 2,390,536 2,510,063 2,635,566 2,767,344 2,905,711 3,050,997
Debtors 653,450 1,156,146 1,198,096 1,355,788 1,589,405 1,687,940 1,755,187 1,993,490
Other Current assets - - - - - - - -
Loans and advances - - - - - - - -
Cash & Bank Balances 933,382.26 1,065,871 1,164,658 1,215,025 1,282,821 1,325,601 1,394,321 1,451,120

16,557,034 15,772,200 15,787,562 14,699,326 13,898,861 14,749,143 14,893,301 15,585,169

0 (0) (0) (0) 0 0 0
PROJECTED PROFITABILITY STATEMENT

Estimated Projected Projected Projected Projected Projected Projected Projected

F.Y 2022-23 F.Y 2023-24 F.Y 2024-25 F.Y 2025-26 F.Y 2026-27 F.Y 2027-28 F.Y 2028-29 F.Y 2029-30

INCOME:

Sales 16,929,240.00 35,212,819.20 37,325,588.35 40,311,635.42 44,342,798.96 49,220,506.85 55,619,172.74 63,405,856.92

Closing Stocks 2,014,780.00 2,276,701.00 2,390,536.00 2,510,063.00 2,635,566.00 2,767,344.00 2,905,711.00 3,050,997.00
Total 18,944,020.00 37,489,520.20 39,716,124.35 42,821,698.42 46,978,364.96 51,987,850.85 58,524,883.74 66,456,853.92
Other Income (Interest Income & Discount Income) - - - - - - - -
18,944,020.00 37,489,520.20 39,716,124.35 42,821,698.42 46,978,364.96 51,987,850.85 58,524,883.74 66,456,853.92

EXPENDITURE:
(i) Opening Stocks - 2,014,780.00 2,276,701.00 2,390,536.00 2,510,063.00 2,635,566.00 2,767,344.00 2,905,711.00
(ii) Purchase 12,696,930.00 24,120,781.15 25,381,400.08 27,351,444.63 29,997,903.50 33,248,452.38 37,459,512.84 42,830,656.35
(iii) Direct Wages - - - - - - - -
(iv) Other Direct Expenses/ Freight inward 66,024.00 125,428.00 131,983.00 142,228.00 155,989.00 172,892.00 194,789.00 222,719.00
Cost of Production 12,762,954.00 26,260,989.15 27,790,084.08 29,884,208.63 32,663,955.50 36,056,910.38 40,421,645.84 45,959,086.35
Gross Profit 6,181,066.00 11,228,531.05 11,926,040.27 12,937,489.79 14,314,409.46 15,930,940.47 18,103,237.90 20,497,767.57

Selling & Admin. Exp. 4,464,565.00 7,617,827.42 8,008,536.08 8,633,141.80 9,317,314.86 9,916,102.07 10,606,125.84 12,026,033.70

PBDIT 1,716,501.00 3,610,703.63 3,917,504.19 4,304,347.98 4,997,094.60 6,014,838.40 7,497,112.05 8,471,733.87

PBDIT (%) 9.06% 9.63% 9.86% 10.05% 10.64% 11.57% 12.81% 12.75%
Interest on Loan 566,652.74 832,148.46 720,113.25 596,779.98 461,877.21 314,319.62 152,920.12 12,529.64
Depreciation 901,721.00 1,681,940.00 1,634,390.00 1,415,822.00 1,227,380.00 1,302,812.00 1,271,176.00 1,298,520.00
Profit Before Tax 248,127.26 1,096,615.17 1,563,000.94 2,291,746.00 3,307,837.39 4,397,706.78 6,073,015.94 7,160,684.22
Provision for Taxation - - - - - - - -
Profit After Tax 248,127.26 1,096,615.17 1,563,000.94 2,291,746.00 3,307,837.39 4,397,706.78 6,073,015.94 7,160,684.22
B/F from Prev Years 1,324,680.00 1,572,807.26 2,669,422.43 4,232,423.38 6,524,169.38 9,832,006.77 14,229,713.55 20,302,729.49
Balance Tfd. to B/S. 1,572,807.26 2,669,422.43 4,232,423.38 6,524,169.38 9,832,006.77 14,229,713.55 20,302,729.49 27,463,413.71

CASH FLOW STATEMENT

Estimated Projected Projected Projected Projected Projected Projected Projected
INFLOW OF FUNDS F.Y 2022-23 F.Y 2023-24 F.Y 2024-25 F.Y 2025-26 F.Y 2026-27 F.Y 2027-28 F.Y 2028-29 F.Y 2029-30

Opening Cash & Bank Balances - 933,382.26 1,065,871.45 1,164,658.03 1,215,024.55 1,282,820.63 1,325,601.04 1,394,320.81

Increase in Capital 4,163,293.00 6,458.00 276,781.00 477,120.00 7,476.00 407,850.00 8,243.00 8,655.00

Cash Accruals 1,149,848.26 2,778,555.17 3,197,390.94 3,707,568.00 4,535,217.39 5,700,518.78 7,344,191.94 8,459,204.22

Increase in Secured Loans Payable 9,700,000.00 - - - - - - -

Increase in Unsecured Loan - - - - - - - -

Increase in CC Limit - - - - - - - -

Increase in Current Liabilities 2,445,614.00 73,352.00 303,097.00 - 70,407.00 184,014.00 202,033.00 274,871.00

Total : 17,458,755.26 3,791,747.43 4,843,140.39 5,349,346.03 5,828,124.94 7,575,203.41 8,880,068.98 10,137,051.03

OUT FLOW OF FUNDS Estimated Projected Projected Projected Projected Projected Projected Projected
F.Y 2022-23 F.Y 2023-24 F.Y 2024-25 F.Y 2025-26 F.Y 2026-27 F.Y 2027-28 F.Y 2028-29 F.Y 2029-30
Increase in Fixed Assets 13,857,143.00 - 1,395,180.00 - - 1,880,000.00 1,141,000.00 1,550,000.00

Increase in other non CA - - - - - - - -

Increase/Decrease in Current Assets 2,668,230.00 764,617.00 155,785.00 277,219.00 359,119.86 230,313.14 205,614.00 383,589.01

Repayment of Secured & Unsecured Loan 1,105,899.15 1,314,756.87 1,438,090.14 1,572,992.91 1,720,550.50 1,881,950.00 665,760.43

Decrease in Current Liabilities - - - 608,533.00 - - - -

Drawings/Dividend - 855,359.84 812,760.49 1,810,479.34 2,613,191.54 2,418,738.73 4,257,184.17 6,086,581.59

Closing Cash & Bank Balances 933,382.26 1,065,871.45 1,164,658.03 1,215,024.55 1,282,820.63 1,325,601.04 1,394,320.81 1,451,120.00

Total : 17,458,755.26 3,791,747.43 4,843,140.39 5,349,346.03 5,828,124.94 7,575,203.41 8,880,068.98 10,137,051.03

Cash Flow Check

RATIO ANALYSIS FOR FINANCIAL POSITION

Estimated Projected Projected Projected Projected Projected Projected Projected

F.Y 2022-23 F.Y 2023-24 F.Y 2024-25 F.Y 2025-26 F.Y 2026-27 F.Y 2027-28 F.Y 2028-29 F.Y 2029-30

SALES 16,929,240.00 35,212,819.20 37,325,588.35 40,311,635.42 44,342,798.96 49,220,506.85 55,619,172.74 63,405,856.92

Operating Profit 6,181,066.00 11,228,531.05 11,926,040.27 12,937,489.79 14,314,409.46 15,930,940.47 18,103,237.90 20,497,767.57

Operating Profit (%) 36.51 31.89 31.95 32.09 32.28 32.37 32.55 32.33

Net Profit after Tax 248,127.26 1,096,615.17 1,563,000.94 2,291,746.00 3,307,837.39 4,397,706.78 6,073,015.94 7,160,684.22

Net Profit Ratio (%) 1.47 3.11 4.19 5.69 7.46 8.93 10.92 11.29

EBIT 814,780.00 1,928,763.63 2,283,114.19 2,888,525.98 3,769,714.60 4,712,026.40 6,225,936.05 7,173,213.87

Interest on Loan 566,652.74 832,148.46 720,113.25 596,779.98 461,877.21 314,319.62 152,920.12 12,529.64

Return on Net Worth % 5.62 23.54 27.49 34.49 45.03 45.18 52.55 56.65

Net Worth 4,411,420.26 4,659,133.60 5,686,155.05 6,644,541.71 7,346,663.56 9,733,481.61 11,557,556.38 12,640,314.01

Current Assets 3,601,612.26 4,498,718.45 4,753,290.03 5,080,875.55 5,507,791.49 5,780,885.04 6,055,218.81 6,495,607.01

Current Liabilities 2,445,614.00 2,518,966.00 2,822,063.00 2,213,530.00 2,283,937.00 2,467,951.00 2,669,984.00 2,944,855.00

Current Ratio 1.47 1.79 1.68 2.30 2.41 2.34 2.27 2.21

NWC 1,155,998.26 1,979,752.45 1,931,227.03 2,867,345.55 3,223,854.49 3,312,934.04 3,385,234.81 3,550,752.01

Debt 9,700,000.00 8,594,100.85 7,279,343.98 5,841,253.84 4,268,260.93 2,547,710.43 665,760.43 -

Debt/Equity 2.20 1.84 1.28 0.88 0.58 0.26 0.06 -

Interest Coverage Ratio 1.44 2.32 3.17 4.84 8.16 14.99 40.71 572.50

TOL 12,145,614.00 11,113,066.85 10,101,406.98 8,054,783.84 6,552,197.93 5,015,661.43 3,335,744.43 2,944,855.00

TNW 4,411,420.26 4,659,133.60 5,686,155.05 6,644,541.71 7,346,663.56 9,733,481.61 11,557,556.38 12,640,314.01

TOL/TNW 2.75 2.39 1.78 1.21 0.89 0.52 0.29 0.23

ASSESSMENT OF WORKING CAPITAL REQUIREMENTS

FORM II : OPERATING STATEMENT
(Amount Rs. in Lacs)

F.Y 2022-23 F.Y 2023-24 F.Y 2024-25 F.Y 2025-26 F.Y 2026-27 F.Y 2027-28 F.Y 2028-29 F.Y 2029-30

Following Yr. Following Yr. Following Yr. Following Yr. Following Yr. Following Yr. Following Yr. Following Yr.
Estimated Projected Projection Projection Projection Projection Projection Projection
3 4 5 5 5 5 5 5
1. Gross Sales - - - - - -
(i) Domestic Sales 16,929,240 35,212,819 37,325,588 40,311,635 44,342,799 49,220,507 55,619,173 63,405,857
(ii) Export Sales - - - - - - - -
Total 16,929,240 35,212,819 37,325,588 40,311,635 44,342,799 49,220,507 55,619,173 63,405,857

2. Less : Excise Duty - - -

3. Net Sales (1-2) 16,929,240 35,212,819 37,325,588 40,311,635 44,342,799 49,220,507 55,619,173 63,405,857

4. % age rise(+) or fall(-) in

net sales as compared to previous year
5. Cost of Sales
(i) Raw materials (including stores & other
items used in the process of manufacture)
(a) Imported - -
(b) Indigenous 12,696,930 24,120,781 25,381,400 27,351,445 29,997,903 33,248,452 37,459,513 42,830,656
(ii) Other Spares
(a) Imported - - - - - - - -
(b) Indigenous - -
(iii) Power and Fuel - - - - - - - -
(iv) Direct Labour - - - - - - - -
(v) Other Mfg. Expenses 66,024 125,428 131,983 142,228 155,989 172,892 194,789 222,719
(vi) Depreciation 901,721 1,681,940 1,634,390 1,415,822 1,227,380 1,302,812 1,271,176 1,298,520

(vii) SUB TOTAL (i to vi) 13,664,675 25,928,149 27,147,773 28,909,495 31,381,272 34,724,156 38,925,478 44,351,895
(viii) Add : Opening Stock in Process - - - - - - - -

Sub - Total 13,664,675 25,928,149 27,147,773 28,909,495 31,381,272 34,724,156 38,925,478 44,351,895
(ix) Deduct : Closing Stock in Process - -
(x) Cost of Production 13,664,675 25,928,149 27,147,773 28,909,495 31,381,272 34,724,156 38,925,478 44,351,895
(xi) Add : Opening Stock of finished goods - 2,014,780 2,276,701 2,390,536 2,510,063 2,635,566 2,767,344 2,905,711
Sub - Total 13,664,675 27,942,929 29,424,474 31,300,031 33,891,335 37,359,722 41,692,822 47,257,606
(xii) Deduct : Closing Stock of finished goods 2,014,780 2,276,701 2,390,536 2,510,063 2,635,566 2,767,344 2,905,711 3,050,997

(xiii) SUB TOTAL (Total Cost of Sales) 11,649,895 25,666,228 27,033,938 28,789,968 31,255,769 34,592,378 38,787,111 44,206,609
 F.Y 2022-23 F.Y 2023-24 F.Y 2024-25 F.Y 2025-26 F.Y 2026-27 F.Y 2027-28 F.Y 2028-29 F.Y 2029-30

Following Yr. Following Yr. Following Yr. Following Yr. Following Yr. Following Yr. Following Yr. Following Yr.
Estimated Projected Projection Projection Projection Projection Projection Projection
3 4 5 5 5 5 5 5
6. Selling, General and Admn. Exps. 4,464,565 7,617,827 8,008,536 8,633,142 9,317,315 9,916,102 10,606,126 12,026,034

7. SUB TOTAL (5+6) 16,114,460 33,284,056 35,042,474 37,423,109 40,573,084 44,508,480 49,393,237 56,232,643
8. Operating Profit before Interest (3-7) 814,780 1,928,764 2,283,114 2,888,526 3,769,715 4,712,026 6,225,936 7,173,214

9. Interest 566,653 832,148 720,113 596,780 461,877 314,320 152,920 12,530

10. Operating Profit after Interest (8-9) 248,127 1,096,615 1,563,001 2,291,746 3,307,837 4,397,707 6,073,016 7,160,684

11.(i) Add : Other non-operating income

(a) Interest & other income - - - - - - - -
(b) Interest on Investment - - - - - - - -

Sub-total (Income) - - - - - - - -
(ii) Deduct : Other non-operating expenses
(a) Misc. Exps. W/O - - - - - - - -
(b) Prior Period Adjustment - - - - - - - -
Sub-total (Expenses) - - - - - - - -

(iii) Net of other non-operating income/

expenses (net of 11(i) & 11(ii) ) - - - - - - - -

12. Profit before tax/loss ( 10+11(iii) ) 248,127 1,096,615 1,563,001 2,291,746 3,307,837 4,397,707 6,073,016 7,160,684

13. Provision for taxes - - - - - - - -

14. Net Profit/loss (12-13) 248,127 1,096,615 1,563,001 2,291,746 3,307,837 4,397,707 6,073,016 7,160,684

15. (a) Drawing - 855,360 812,760 1,810,479 2,613,192 2,418,739 4,257,184 6,086,582
(b) Dividend Rate - - - - - - - -

16. Retained Profit (14-15) 248,127 241,255 750,240 481,267 694,646 1,978,968 1,815,832 1,074,103

17. Retained Profit/Net Profit(%) 1.00 4.55 2.08 4.76 4.76 2.22 3.34 6.67

FORM III
ANALYSIS OF BALANCE SHEET

LIABILITIES F.Y 2022-23 F.Y 2023-24 F.Y 2024-25 F.Y 2025-26 F.Y 2026-27 F.Y 2027-28 F.Y 2028-29 F.Y 2029-30

Following Yr. Following Yr. Following Yr. Following Yr. Following Yr. Following Yr. Following Yr. Following Yr.
Estimated Projected Projection Projection Projection Projection Projection Projection
3 4 5 6 7 8 9 10
CURRENT LIABILITIES
1. Short term borrowing from banks
(incldg. bills purchased, discounted &
excess borrowing placed on repayment basis)
(i) From applicant bank - - - - - - - -
(ii) From other bank - - - - - - - -

(iii) Unsecured Loan - - - - - - - -

Sub - Total (A) - - - - - - - -

2. Short term borrowing from others - - - - - - - -

3. Sundry Creditors (Trade) 2,412,470 2,484,844 2,785,918 2,174,815 2,241,780 2,418,974 2,618,740 2,890,730
4. Advance payment from customers - - - - - - - -

5. Provision for taxation - - - - - - - -

6. Dividend payable - - - - - - - -
7. Creditors for expenses - - - - - - - -
(due within one year)
8. Deposits/instalments of term loans/
DPG/Debenture, etc.
(due within one year)
Term Loan from Bank - - - - - - - -
Deferred Payment Liabilities - - - - - - - -
9. Other current liabilities and Provision 33,144 34,122 36,145 38,715 42,157 48,977 51,244 54,125
(Due within one year)
Sub - Total (B) 2,445,614 2,518,966 2,822,063 2,213,530 2,283,937 2,467,951 2,669,984 2,944,855
10. TOTAL CURRENT LIABILITIES 2,445,614 2,518,966 2,822,063 2,213,530 2,283,937 2,467,951 2,669,984 2,944,855
(Total of 1 to 9)

F.Y 2022-23 F.Y 2023-24 F.Y 2024-25 F.Y 2025-26 F.Y 2026-27 F.Y 2027-28 F.Y 2028-29 F.Y 2029-30

Following Yr. Following Yr. Following Yr. Following Yr. Following Yr. Following Yr. Following Yr. Following Yr.
Estimated Projected Projection Projection Projection Projection Projection Projection
3 4 5 6 7 8 9 10
TERM LIABILITIES

11. Debentures (not maturing within one year) - - - - - - - -

12. Preference Shares - - - - - - - -

13. Term loans (excluding instalments

within one year)
Term Loan from Bank 9,700,000 8,594,101 7,279,344 5,841,254 4,268,261 2,547,710 665,760 -
14. Deferred Payment Credits - - - - - - - -
(excldg. instalments due within one year)

15. Term deposits (repayable after one year)

Unsecured loan - - - - - - - -

16. Sales Tax Deferment - - - - - - - -

17. TOTAL TERM LIABILITIES
(Total of 11 to 16) 9,700,000 8,594,101 7,279,344 5,841,254 4,268,261 2,547,710 665,760 -
18. TOTAL OUTSIDE LIABILITIES
(Total of 10 to 17) 12,145,614 11,113,067 10,101,407 8,054,784 6,552,198 5,015,661 3,335,744 2,944,855

NET WORTH
19. Ordinary Share Capital 4,411,420 4,659,134 5,686,155 6,644,542 7,346,664 9,733,482 11,557,556 12,640,314

20. General Reserve - - - - - - - -

21. Revaluation Reserve - - - - - - - -

22. Other Reserve (including provision) - - - - - - - -

23. Surplus(+) or deficit(-) in - - - - - - - -

Profit and Loss Account
24. NET WORTH 4,411,420 4,659,134 5,686,155 6,644,542 7,346,664 9,733,482 11,557,556 12,640,314

25. TOTAL LIABILITIES (18+24) 16,557,034 15,772,200 15,787,562 14,699,326 13,898,861 14,749,143 14,893,301 15,585,169

ASSETS F.Y 2022-23 F.Y 2023-24 F.Y 2024-25 F.Y 2025-26 F.Y 2026-27 F.Y 2027-28 F.Y 2028-29 F.Y 2029-30

Following Yr. Following Yr. Following Yr. Following Yr. Following Yr. Following Yr. Following Yr. Following Yr.
Estimated Projected Projection Projection Projection Projection Projection Projection

CURRENT ASSETS
26. Cash & Bank Balances 933,382 1,065,871 1,164,658 1,215,025 1,282,821 1,325,601 1,394,321 1,451,120

27. Investments (other than long term - - - - - - - -

investments)
(i) Government & other Trustee securities - - - - - - - -

(ii) Fixed deposits with Banks - - - - - - - -

28.(i) Receivables other than deferred & 653,450 1,156,146 1,198,096 1,355,788 1,589,405 1,687,940 1,755,187 1,993,490
exports (incldg. bills purchased/
discounted by banks)
(ii) Exports receivables (incldg. - - - - - - - -
purchased/discounted by bank)

29. Instalments of deferred receivables - - - - - - - -

(Due within one year)
30. Inventory :
(i) Raw material(inclg.stores & other items
used in the process of manufacture)
(a) Imported - - - - - - - -
(b) Indigenous - - - - - - - -
(ii) Stock-in-process - - - - - - - -
(iii) Finished goods 2,014,780 2,276,701 2,390,536 2,510,063 2,635,566 2,767,344 2,905,711 3,050,997
(iv) Other Consumables Spares
(a) Imported - - - - - - - -
(b) Indigenous - - - - - - - -

31. Advance to Suppliers of Raw materials & - - - - - - - -

Stores/Spares
32. Advance payment of taxes - - - - - - - -
33. Other Current Assets - - - - - - - -
Advance to Staff & Others - - - - - - - -

34. TOTAL CURRENT ASSETS 3,601,612 4,498,718 4,753,290 5,080,876 5,507,791 5,780,885 6,055,219 6,495,607
(Total of 26 to 33)

F.Y 2022-23 F.Y 2023-24 F.Y 2024-25 F.Y 2025-26 F.Y 2026-27 F.Y 2027-28 F.Y 2028-29 F.Y 2029-30

Following Yr. Following Yr. Following Yr. Following Yr. Following Yr. Following Yr. Following Yr. Following Yr.
Estimated Projected Projection Projection Projection Projection Projection Projection
3 4 5 6 7 8 9 10
FIXED ASSETS
35. Gross Block (Land & Building 13,857,143 12,955,422 12,668,662 11,034,272 9,618,450 10,271,070 10,109,258 10,388,082
Machinery, Work in progress)
36. Depreciation to date 901,721 1,681,940 1,634,390 1,415,822 1,227,380 1,302,812 1,271,176 1,298,520
37. NET BLOCK (35-36) 12,955,422 11,273,482 11,034,272 9,618,450 8,391,070 8,968,258 8,838,082 9,089,562

OTHER NON CURRENT ASSETS

38.(i) Investment/book debts/advances/
deposits which are not Current Assets
(a) Investments in subsidiary - - - - - - - -
companies/affiliates
(b) Fixed Deposit - - - - - - - -
(ii) Advances to Suppliers of Capital Goods - - - - - - - -
(iii) Deferred receivables (maturity - - - - - - - -
exceeding one year)
(iv) Margin money for B.G. & L.C. - - - - - - - -

39. Capital Work in Progress - - - - - - - -

40. Loans & Advances - - - - - - - -

41. TOTAL OTHER NON CURRENT ASSETS - - - - - - - -

42. Intangible Assets (Preliminary & - - - - - - - -

Pre-operative Expenses)
43. TOTAL ASSETS 16,557,034 15,772,200 15,787,562 14,699,326 13,898,861 14,749,143 14,893,301 15,585,169
(Total of 34,37,41 & 42) (0) 0 0 0 (0) (0) 0 (0)

44. TANGIBLE NET WORTH (24-42) 4,411,420 4,659,134 5,686,155 6,644,542 7,346,664 9,733,482 11,557,556 12,640,314
45. NET WORKING CAPITAL 1,155,998 1,979,752 1,931,227 2,867,346 3,223,854 3,312,934 3,385,235 3,550,752
(17+24)-(37+41+42) to Tally (34-10) 1,155,998 1,979,752 1,931,227 2,867,346 3,223,854 3,312,934 3,385,235 3,550,752
46. Current Ratio (34/10) 1.47 1.79 1.68 2.30 2.41 2.34 2.27 2.21
47. Total Outside Liabilities/
Tangible Net worth (18/44) 2.75 2.39 1.78 1.21 0.89 0.52 0.29 0.23
48. TTL/TNW (17/24) 2 2 1 1 1 0 0 -
49. Net Sales/TTA (3/43-42) 1.02 2.23 2.36 2.74 3.19 3.34 3.73 4.07
ADDITIONAL INFORMATION
(A) Arrears of Depreciation - - - - - - - -
(B) Contingent Liabilities :
(i)Arrear of Cumulative dividends - - - - - - - -
(ii)Gratuity liability not provided for - - - - - - - -
(iii)Disputed excise/customs/tax liabilities - - - - - - - -
(iv)Other liabilities not provided for - - - - - - - -
FORM IV
COMPARATIVE STATEMENT OF CURRENT ASSETS AND CURRENT LIABILITIES

AS PER BALANCE SHEET DATED F.Y 2022-23 F.Y 2023-24 F.Y 2024-25 F.Y 2025-26 F.Y 2026-27 F.Y 2027-28 F.Y 2028-29 F.Y 2029-30

Following Yr. Following Yr. Following Yr. Following Yr. Following Yr. Following Yr. Following Yr. Following Yr.
Estimated Projected Projection Projection Projection Projection Projection Projection
3 4 5 6 7 8 9 10
A. CURRENT ASSETS
1. Raw Materials (incl. Stores and other items
used in the process of manufacture)
(a) Imported - - - - - - - -
(Month's Consumption) - - - - - - - -
(b) Indigineous - - - - - - - -
(Month's Consumption) - - - - - - - -
2. Other Consumables Spares,
excluding those included in 1 above - - - - - - - -
3. Stock in Process - - - - - - - -
- - - - - - - -
4. Finished Goods 2,014,780.00 2,276,701.00 2,390,536.00 2,510,063.00 2,635,566.00 2,767,344.00 2,905,711.00 3,050,997.00
1.77 1.05 1.06 1.04 1.01 0.96 0.90 0.83
5. Receivables, other than export and deferred receivables
incl. Bills purchased & discounted by Bankers 653,450.00 1,156,146.00 1,198,096.00 1,355,788.00 1,589,404.86 1,687,940.00 1,755,187.00 1,993,490.01
- - - - - - - -
6. Export Receivables (incl bills purchased and disco - - - - - - - -
- - - - - - - -
TOTAL RECEIVABLES 653,450.00 1,156,146.00 1,198,096.00 1,355,788.00 1,589,404.86 1,687,940.00 1,755,187.00 1,993,490.01

7. Advances to Suppliers of raw materials & Stores/s - - - - - - - -

8. Other Current Assets incl. Cash & Bank Balances &
deferred receivables due within a year - - - - - - - -

Cash & Bank Balances 933,382.26 1,065,871.45 1,164,658.03 1,215,024.55 1,282,820.63 1,325,601.04 1,394,320.81 1,451,120.00
Investment Except L.T. - - - - - - - -
Instt. Of deferred receivables - - - - - - - -
Adv. Payment of Taxes - - - - - - - -
Others - - - - - - - -
9. Total Current Assets 3,601,612.26 4,498,718.45 4,753,290.03 5,080,875.55 5,507,791.49 5,780,885.04 6,055,218.81 6,495,607.01
(To agree with item 34 in form III) 3,601,612.26 4,498,718.45 4,753,290.03 5,080,875.55 5,507,791.49 5,780,885.04 6,055,218.81 6,495,607.01
- - - - - - - -

FORM IV
COMPARATIVE STATEMENT OF CURRENT ASSETS AND CURRENT LIABILITIES

AS PER BALANCE SHEET DATED F.Y 2022-23 F.Y 2023-24 F.Y 2024-25 F.Y 2025-26 F.Y 2026-27 F.Y 2027-28 F.Y 2028-29 F.Y 2029-30

Following Yr. Following Yr. Following Yr. Following Yr. Following Yr. Following Yr. Following Yr. Following Yr.
Estimated Projected Projection Projection Projection Projection Projection Projection
3 4 5 6 7 8 9 10
B. CURRENT LIABILITIES
(Other than Bank Borrowings for Working Capital)

10. Creditors for purchase of raw material, stores &

consumables stores 2,412,470.000 2,484,844.000 2,785,918.000 2,174,815.000 2,241,780.000 2,418,974.000 2,618,740.000 2,890,730.000
- - - - - - - -
11. Advances from Customers - - - - - - - -
12. Statutory Liabilities - - - - - - - -
13. Other Current Liabilities
S.T. Borrowings/Creditors for expenses 33,144.000 34,122.000 36,145.000 38,715.000 42,157.000 48,977.000 51,244.000 54,125.000
TDS Payable - - - - - - - -
Instt. Of TL, DPG, Pub. Dep. - - - - - - - -
Sales Tax & AIADA Loan - - - - - - - -

14. TOTAL 2,445,614.000 2,518,966.000 2,822,063.000 2,213,530.000 2,283,937.000 2,467,951.000 2,669,984.000 2,944,855.000
(To agree with sub-total B-Form III) 2,445,614.000 2,518,966.000 2,822,063.000 2,213,530.000 2,283,937.000 2,467,951.000 2,669,984.000 2,944,855.000
 Loan Amortisation Schedule

Loan 9,700,000.00 9,700,000.00

Period 84 75
Rate of
Interest 9.00% 9.00%

Installment ₹ -156,064.06 ₹ -169,572.51

Date Opening Balances Interest Principal Installment Closing Balances

8/31/2022 9,700,000.00 57,402.74 - 57,402.74 9,700,000.00
9/30/2022 9,700,000.00 72,750.00 - 72,750.00 9,700,000.00
10/31/2022 9,700,000.00 72,750.00 - 72,750.00 9,700,000.00
11/30/2022 9,700,000.00 72,750.00 - 72,750.00 9,700,000.00
12/31/2022 9,700,000.00 72,750.00 - 72,750.00 9,700,000.00
1/31/2023 9,700,000.00 72,750.00 - 72,750.00 9,700,000.00
2/28/2023 9,700,000.00 72,750.00 - 72,750.00 9,700,000.00
3/31/2023 9,700,000.00 72,750.00 - 72,750.00 9,700,000.00
4/30/2023 9,700,000.00 72,750.00 - 72,750.00 9,700,000.00
5/31/2023 9,700,000.00 72,750.00 96,822.51 169,572.51 9,603,177.49
6/30/2023 9,603,177.49 72,023.83 97,548.68 169,572.51 9,505,628.81
7/31/2023 9,505,628.81 71,292.22 98,280.29 169,572.51 9,407,348.52
8/31/2023 9,407,348.52 70,555.11 99,017.40 169,572.51 9,308,331.12
9/30/2023 9,308,331.12 69,812.48 99,760.03 169,572.51 9,208,571.09
10/31/2023 9,208,571.09 69,064.28 100,508.23 169,572.51 9,108,062.87
11/30/2023 9,108,062.87 68,310.47 101,262.04 169,572.51 9,006,800.83
12/31/2023 9,006,800.83 67,551.01 102,021.50 169,572.51 8,904,779.33
1/31/2024 8,904,779.33 66,785.84 102,786.67 169,572.51 8,801,992.66
2/29/2024 8,801,992.66 66,014.94 103,557.57 169,572.51 8,698,435.10
3/31/2024 8,698,435.10 65,238.26 104,334.25 169,572.51 8,594,100.85
4/30/2024 8,594,100.85 64,455.76 105,116.75 169,572.51 8,488,984.09
5/31/2024 8,488,984.09 63,667.38 105,905.13 169,572.51 8,383,078.97
6/30/2024 8,383,078.97 62,873.09 106,699.42 169,572.51 8,276,379.55
7/31/2024 8,276,379.55 62,072.85 107,499.66 169,572.51 8,168,879.88
8/31/2024 8,168,879.88 61,266.60 108,305.91 169,572.51 8,060,573.97
9/30/2024 8,060,573.97 60,454.30 109,118.21 169,572.51 7,951,455.77
10/31/2024 7,951,455.77 59,635.92 109,936.59 169,572.51 7,841,519.18
11/30/2024 7,841,519.18 58,811.39 110,761.12 169,572.51 7,730,758.06
12/31/2024 7,730,758.06 57,980.69 111,591.82 169,572.51 7,619,166.24
1/31/2025 7,619,166.24 57,143.75 112,428.76 169,572.51 7,506,737.47
2/28/2025 7,506,737.47 56,300.53 113,271.98 169,572.51 7,393,465.49
3/31/2025 7,393,465.49 55,450.99 114,121.52 169,572.51 7,279,343.98
4/30/2025 7,279,343.98 54,595.08 114,977.43 169,572.51 7,164,366.54
5/31/2025 7,164,366.54 53,732.75 115,839.76 169,572.51 7,048,526.78
6/30/2025 7,048,526.78 52,863.95 116,708.56 169,572.51 6,931,818.22
7/31/2025 6,931,818.22 51,988.64 117,583.87 169,572.51 6,814,234.35
8/31/2025 6,814,234.35 51,106.76 118,465.75 169,572.51 6,695,768.60
9/30/2025 6,695,768.60 50,218.26 119,354.25 169,572.51 6,576,414.35
10/31/2025 6,576,414.35 49,323.11 120,249.40 169,572.51 6,456,164.95
11/30/2025 6,456,164.95 48,421.24 121,151.27 169,572.51 6,335,013.68
12/31/2025 6,335,013.68 47,512.60 122,059.91 169,572.51 6,212,953.77
1/31/2026 6,212,953.77 46,597.15 122,975.36 169,572.51 6,089,978.41
2/28/2026 6,089,978.41 45,674.84 123,897.67 169,572.51 5,966,080.74
3/31/2026 5,966,080.74 44,745.61 124,826.90 169,572.51 5,841,253.84
4/30/2026 5,841,253.84 43,809.40 125,763.11 169,572.51 5,715,490.73
5/31/2026 5,715,490.73 42,866.18 126,706.33 169,572.51 5,588,784.40
6/30/2026 5,588,784.40 41,915.88 127,656.63 169,572.51 5,461,127.78
7/31/2026 5,461,127.78 40,958.46 128,614.05 169,572.51 5,332,513.72
8/31/2026 5,332,513.72 39,993.85 129,578.66 169,572.51 5,202,935.07
9/30/2026 5,202,935.07 39,022.01 130,550.50 169,572.51 5,072,384.57
10/31/2026 5,072,384.57 38,042.88 131,529.63 169,572.51 4,940,854.94
11/30/2026 4,940,854.94 37,056.41 132,516.10 169,572.51 4,808,338.85
12/31/2026 4,808,338.85 36,062.54 133,509.97 169,572.51 4,674,828.88
1/31/2027 4,674,828.88 35,061.22 134,511.29 169,572.51 4,540,317.58
2/28/2027 4,540,317.58 34,052.38 135,520.13 169,572.51 4,404,797.46
3/31/2027 4,404,797.46 33,035.98 136,536.53 169,572.51 4,268,260.93
4/30/2027 4,268,260.93 32,011.96 137,560.55 169,572.51 4,130,700.37
5/31/2027 4,130,700.37 30,980.25 138,592.26 169,572.51 3,992,108.12
6/30/2027 3,992,108.12 29,940.81 139,631.70 169,572.51 3,852,476.42
7/31/2027 3,852,476.42 28,893.57 140,678.94 169,572.51 3,711,797.48
8/31/2027 3,711,797.48 27,838.48 141,734.03 169,572.51 3,570,063.45
9/30/2027 3,570,063.45 26,775.48 142,797.03 169,572.51 3,427,266.42
10/31/2027 3,427,266.42 25,704.50 143,868.01 169,572.51 3,283,398.41
11/30/2027 3,283,398.41 24,625.49 144,947.02 169,572.51 3,138,451.38
12/31/2027 3,138,451.38 23,538.39 146,034.12 169,572.51 2,992,417.26
1/31/2028 2,992,417.26 22,443.13 147,129.38 169,572.51 2,845,287.88
2/29/2028 2,845,287.88 21,339.66 148,232.85 169,572.51 2,697,055.03
3/31/2028 2,697,055.03 20,227.91 149,344.60 169,572.51 2,547,710.43
4/30/2028 2,547,710.43 19,107.83 150,464.68 169,572.51 2,397,245.75
5/31/2028 2,397,245.75 17,979.34 151,593.17 169,572.51 2,245,652.58
6/30/2028 2,245,652.58 16,842.39 152,730.12 169,572.51 2,092,922.47
7/31/2028 2,092,922.47 15,696.92 153,875.59 169,572.51 1,939,046.87
8/31/2028 1,939,046.87 14,542.85 155,029.66 169,572.51 1,784,017.22
9/30/2028 1,784,017.22 13,380.13 156,192.38 169,572.51 1,627,824.83
10/31/2028 1,627,824.83 12,208.69 157,363.82 169,572.51 1,470,461.01
11/30/2028 1,470,461.01 11,028.46 158,544.05 169,572.51 1,311,916.96
12/31/2028 1,311,916.96 9,839.38 159,733.13 169,572.51 1,152,183.83
1/31/2029 1,152,183.83 8,641.38 160,931.13 169,572.51 991,252.69
2/28/2029 991,252.69 7,434.40 162,138.11 169,572.51 829,114.58
3/31/2029 829,114.58 6,218.36 163,354.15 169,572.51 665,760.43
4/30/2029 665,760.43 4,993.20 164,579.31 169,572.51 501,181.12
5/31/2029 501,181.12 3,758.86 165,813.65 169,572.51 335,367.47
6/30/2029 335,367.47 2,515.26 167,057.25 169,572.51 168,310.22
7/31/2029 168,310.22 1,262.33 168,310.18 169,572.51 0.03
 MOVEMENT OF NWC
Estimated Projected Projected Projected Projected Projected Projected Projected
Particulars
F.Y 2022-23 F.Y 2023-24 F.Y 2024-25 F.Y 2025-26 F.Y 2026-27 F.Y 2027-28 F.Y 2028-29 F.Y 2029-30
Opening NWC - 1,155,998.26 1,979,752.45 1,931,227.03 2,867,345.55 3,223,854.49 3,312,934.04 3,385,234.81

Add-Long Term Sources 14,111,420.26 13,253,234.45 12,965,499.03 12,485,795.55 11,614,924.49 12,281,192.04 12,223,316.81 12,640,314.01

Less-Long Term Uses 12,955,422.00 11,273,482.00 11,034,272.00 9,618,450.00 8,391,070.00 8,968,258.00 8,838,082.00 9,089,562.00

Surplus(Deficit) 1,155,998.26 1,979,752.45 1,931,227.03 2,867,345.55 3,223,854.49 3,312,934.04 3,385,234.81 3,550,752.01

Closing NWC (Should be
equal to Surplus/(Deficit) 1,155,998.26 1,979,752.45 1,931,227.03 2,867,345.55 3,223,854.49 3,312,934.04 3,385,234.81 3,550,752.01

MOVEMENT OF TNW
Estimated Projected Projected Projected Projected Projected Projected Projected
Particulars
F.Y 2022-23 F.Y 2023-24 F.Y 2024-25 F.Y 2025-26 F.Y 2026-27 F.Y 2027-28 F.Y 2028-29 F.Y 2029-30

Opening TNW - 4,411,420.26 4,659,133.60 5,686,155.05 6,644,541.71 7,346,663.56 9,733,481.61 11,557,556.38

Add-Increase in paid-up
capital/share application
money/any addition 4,163,293.00 6,458.00 276,781.00 477,120.00 7,476.00 407,850.00 8,243.00 8,655.00
Add-Increase /decreases in
Reserves(Excl Revaluation
Reserve) 248,127.26 1,096,615.17 1,563,000.94 2,291,746.00 3,307,837.39 4,397,706.78 6,073,015.94 7,160,684.22
Debit balance in PL if any - - - - - - - -

Withdrwal if any - 855,359.84 812,760.49 1,810,479.34 2,613,191.54 2,418,738.73 4,257,184.17 6,086,581.59

Closing TNW 4,411,420.26 4,659,133.60 5,686,155.05 6,644,541.71 7,346,663.56 9,733,481.61 11,557,556.38 12,640,314.01

Less- Intangibles Assets - - - - - - - -

Less- Investment in
Allied/subsidiaries co etc - - - - - - - -

Adjusted TNW 4,411,420.26 4,659,133.60 5,686,155.05 6,644,541.71 7,346,663.56 9,733,481.61 11,557,556.38 12,640,314.01

Salient Features F.Y 2022-23 F.Y 2023-24 F.Y 2024-25 F.Y 2025-26 F.Y 2026-27 F.Y 2027-28 F.Y 2028-29 F.Y 2029-30
Sales 16,929,240.00 35,212,819.20 37,325,588.35 40,311,635.42 44,342,798.96 49,220,506.85 55,619,172.74 63,405,856.92
CAGR 20.76%
Sales Growth Ratio 108.00% 6.00% 8.00% 10.00% 11.00% 13.00% 14.00%

Asset Coverage Ratio 1.34 FA 12,955,422.00

(bench Mark is 1.33) TL 9,700,000.00

Fixed Assets Coverage

Ratio 1.43

Total Debt 9,700,000.00

Total Net Assets 13,857,143.00
Collateral Security -
(Only those assets are
covered which fianced by
bank)
 Break Even Analysis

Actual Provisional Estimated Projected Projected Projected Projected Projected Projected Projected
F.Y 2020-21 F.Y 2021-22 F.Y 2022-23 F.Y 2023-24 F.Y 2024-25 F.Y 2025-26 F.Y 2026-27 F.Y 2027-28 F.Y 2028-29 F.Y 2029-30

Sales 4,126,320.00 4,745,268.00 16,929,240.00 35,212,819.20 37,325,588.35 40,311,635.42 44,342,798.96 49,220,506.85 55,619,172.74 63,405,856.92

Variable Expenses 2,311,977.00 2,609,897.00 10,748,174.00 23,984,288.15 25,399,548.08 27,374,145.63 30,028,389.50 33,289,566.38 37,515,934.84 42,908,089.35

Contribution 1,814,343.00 2,135,371.00 6,181,066.00 11,228,531.05 11,926,040.27 12,937,489.79 14,314,409.46 15,930,940.47 18,103,237.90 20,497,767.57

Fixed Expenses 1,221,863.00 1,403,171.00 5,932,938.74 10,131,915.87 10,363,039.33 10,645,743.79 11,006,572.07 11,533,233.69 12,030,221.96 13,337,083.35

PV Ratio 0.44 0.45 0.37 0.32 0.32 0.32 0.32 0.32 0.33 0.32

BEP Sales 2,778,855.89 3,118,157.19 16,249,647.53 31,773,819.77 32,433,777.78 33,170,835.25 34,095,867.79 35,633,276.58 36,960,846.30 41,255,673.12

% BEP Sales 67.34% 65.71% 95.99% 90.23% 86.89% 82.29% 76.89% 72.40% 66.45% 65.07%
 INTERNAL RATE OF RETRUN

Hear Intial Investment is Rs. 11,680,578.00

I.R.R of the Project is 11.36%
Amount (Rs.)
Year Cash Flows
3 (13,857,143.00)
3 248,127.26
4 1,096,615.17
5 1,563,000.94
6 2,291,746.00
7 3,307,837.39
8 4,397,706.78
9 6,073,015.94
10 7,160,684.22

Calculation of Weighatge Averagae Capital

Equity Debt

Required Rate of Return on 20% 9.00%

Weightage of Debt and Equity 0.00% 100.00%

Weighted Average Cost of

Capital 0.00% 9.00%

Total 9.00%

Note : Project IRR is More than the average annual Wighted Cost of Capital
 DEBT SERVICE COVERAGE RATIO

Particulars ESTIMATED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED

2023 2024 2025 2026 2027 2028 2029 2030

Net profit After Tax 248,127.26 1,096,615.17 1,563,000.94 2,291,746.00 3,307,837.39 4,397,706.78 6,073,015.94 7,160,684.22
Depreciation 901,721.00 1,681,940.00 1,634,390.00 1,415,822.00 1,227,380.00 1,302,812.00 1,271,176.00 1,298,520.00
Interest on term Loan 566,652.74 832,148.46 720,113.25 596,779.98 461,877.21 314,319.62 152,920.12 12,529.64

1,716,501.00 3,610,703.63 3,917,504.19 4,304,347.98 4,997,094.60 6,014,838.40 7,497,112.05 8,471,733.87

Interest on Term Loan 566,652.74 832,148.46 720,113.25 596,779.98 461,877.21 314,319.62 152,920.12 12,529.64

Repayment of Loan - 1,105,899.15 1,314,756.87 1,438,090.14 1,572,992.91 1,720,550.50 1,881,950.00 665,760.43

566,652.74 1,938,047.61 2,034,870.12 2,034,870.12 2,034,870.12 2,034,870.12 2,034,870.12 678,290.07

D.S.C.R GROSS 3.03 1.86 1.93 2.12 2.46 2.96 3.68 12.49

Average DSCR 3.81

 Financial Indicators F.Y 2022-23 F.Y 2023-24 F.Y 2024-25 F.Y 2025-26
Estimated Projected Projected Projected
1 Paid-Up Capital 4,411,420.26 4,659,133.60 5,686,155.05 6,644,541.71
2 Reserves & Surplus - - - -
3 Intangible Assets - - - -
4 Tangible Net Worth 4,411,420.26 4,659,133.60 5,686,155.05 6,644,541.71
5 Adjusted TNW (4+7-11) 4,411,420.26 4,659,133.60 5,686,155.05 6,644,541.71
Long term Liabilities (Net
6 of 7 below) 9,700,000.00 8,594,100.85 7,279,343.98 5,841,253.84
Unsecured loans from
7 Promoters / family - - - -
8 Capital Employed (4+6+7) 14,111,420.26 13,253,234.45 12,965,499.03 12,485,795.55
9 Total Outside Liabilities 12,145,614.00 11,113,066.85 10,101,406.98 8,054,783.84
10 Gross Block 13,857,143.00 12,955,422.00 12,668,662.00 11,034,272.00
10a Net Block 12,955,422.00 11,273,482.00 11,034,272.00 9,618,450.00
Investment in subsidiaires/
11 associâtes - - - -
12 Non-Current Assets - - - -
13 Current Assets 3,601,612.26 4,498,718.45 4,753,290.03 5,080,875.55
14 Current Liabilities 2,445,614.00 2,518,966.00 2,822,063.00 2,213,530.00
15 NWC 1,155,998.26 1,979,752.45 1,931,227.03 2,867,345.55
16 Net Sales/Revenues
Domestic 16,929,240.00 35,212,819.20 37,325,588.35 40,311,635.42
Export - - - -
% growth 108% 6% 8%
17 Gross Profit 6,181,066.00 11,228,531.05 11,926,040.27 12,937,489.79
18 EBIDTA 1,716,501.00 3,610,703.63 3,917,504.19 4,304,347.98
19 Net Profit Before Tax 248,127.26 1,096,615.17 1,563,000.94 2,291,746.00
20 Net Profit After Tax 248,127.26 1,096,615.17 1,563,000.94 2,291,746.00
21 Depreciation 901,721.00 1,681,940.00 1,634,390.00 1,415,822.00
22 Cash Accruals 1,149,848.26 2,778,555.17 3,197,390.94 3,707,568.00
23 Long Term sources (8) 14,111,420.26 13,253,234.45 12,965,499.03 12,485,795.55
Long Term uses
24 (10+11+12) 12,955,422.00 11,273,482.00 11,034,272.00 9,618,450.00
Surplus/Deficit (To tally
25 with point 15) 1,155,998.26 1,979,752.45 1,931,227.03 2,867,345.55
Dividends On Equity
Shares
- - - -
26
Dividends On Preference
Shares
-
Average DSCR (for 3.03 1.86 1.93 2.12
proposed Term Loan)
Average DSCR considered
27 at the time of initial
sanction of Existing Term
3.81 NA NA
Loan
Actual DSCR based on ABS 3.03 1.86 1.93 2.12

SL.No F.Y 2022-23 F.Y 2023-24 F.Y 2024-25 F.Y 2025-26

1 Net Sales 16,929,240.00 35,212,819.20 37,325,588.35 40,311,635.42
2 (Export) 0 0 0 0
3 PBT/Net Sales (%) 1.47 3.11 4.19 5.69
4 Profit after tax 248,127.26 1,096,615.17 1,563,000.94 2,291,746.00
Asset Turnover (Sales/ 1.02 2.23 2.36 2.74
5 TTA)
6 Cash Accrual 1,149,848.26 2,778,555.17 3,197,390.94 3,707,568.00
7 Paid up capital 4,411,420.26 4,659,133.60 5,686,155.05 6,644,541.71
8 TNW 4,411,420.26 4,659,133.60 5,686,155.05 6,644,541.71
9 ATNW 4,411,420.26 4,659,133.60 5,686,155.05 6,644,541.71
 10 TOL/TNW 2.75 2.39 1.78 1.21
11 TOL/ATNW 2.39 1.78 1.21 0.89
12 Current Ratio 1.47 1.79 1.68 2.30
13 DER 2.20 1.84 1.28 0.88

Operating
Statement ( Rs
Lakh)

F.Y 2022-23 F.Y 2023-24 F.Y 2024-25 F.Y 2025-26 F.Y 2026-27
Gross Inland
Sales 16,929,240.00 35,212,819.20 37,325,588.35 40,311,635.42 44,342,798.96
Gross Export
Sales 0 0 0 0 0

Total Gross Sales 16,929,240.00 35,212,819.20 37,325,588.35 40,311,635.42 44,342,798.96

Less : Excise
Duty 0 0 0 0 0
Net Sales 16,929,240.00 35,212,819.20 37,325,588.35 40,311,635.42 44,342,798.96
RM
consumption/Pu 12,696,930.00 24,120,781.15 25,381,400.08 27,351,444.63 29,997,903.50
rchase
Stores & Spares
Consumable 0 0 0 0 0
Goods
Power & Fuel 0 0 0 0 0
Printing &
stationary/carria 66,024.00 125,428.00 131,983.00 142,228.00 155,989.00
ge Inwards
Direct Labour 0 0 0 0 0
Other Mfg.
Expenses - - - - -
Depreciation 901,721.00 1,681,940.00 1,634,390.00 1,415,822.00 1,227,380.00
Sub Total 13,664,675.00 25,928,149.15 27,147,773.08 28,909,494.63 31,381,272.50
Opening WIP 0 0 0 0 0
Closing WIP 0 0 0 0 0
Cost of
Production 13,664,675.00 25,928,149.15 27,147,773.08 28,909,494.63 31,381,272.50
Opening FG - 2,014,780.00 2,276,701.00 2,390,536.00 2,510,063.00
Closing FG 2,014,780.00 2,276,701.00 2,390,536.00 2,510,063.00 2,635,566.00
Cost of Sales 11,649,895.00 25,666,228.15 27,033,938.08 28,789,967.63 31,255,769.50
Gross Profit 5,279,345.00 9,546,591.05 10,291,650.27 11,521,667.79 13,087,029.46
Intt on Term
Loan 566,652.74 832,148.46 720,113.25 596,779.98 461,877.21
Interest on WCL - - - - -
Interest on
Others - - - - -
Total Interest 566,652.74 832,148.46 720,113.25 596,779.98 461,877.21
Selling General
Administrative 4,464,565.00 7,617,827.42 8,008,536.08 8,633,141.80 9,317,314.86
Expenses
Operating Profit 814,780.00 1,928,763.63 2,283,114.19 2,888,525.98 3,769,714.60
Interest on Bank
Loan 566,652.74 832,148.46 720,113.25 596,779.98 461,877.21
Other Income 0 0 0 0 0
Other Expenses 0 0 0 0 0
Net of Other
Income 0 0 0 0 0
Expenses
Profit Before
Tax 248,127.26 1,096,615.17 1,563,000.94 2,291,746.00 3,307,837.39

Provision for Tax 0 0 0 0 0

Deferred Tax 0 0 0 0 0
Net Profit 248,127.26 1,096,615.17 1,563,000.94 2,291,746.00 3,307,837.39
ICR 3.03 4.34 5.44 7.21 10.82
PBDIT 1,716,501.00 3,610,703.63 3,917,504.19 4,304,347.98 4,997,094.60
Full Figures
F.Y 2026-27
Projected
7,346,663.56
-
-
7,346,663.56
7,346,663.56
4,268,260.93

-
11,614,924.49
6,552,197.93
9,618,450.00
8,391,070.00
-
-
5,507,791.49
2,283,937.00
3,223,854.49

44,342,798.96
-
10%
14,314,409.46
4,997,094.60
3,307,837.39
3,307,837.39
1,227,380.00
4,535,217.39
11,614,924.49
8,391,070.00

3,223,854.49

2.46

NA

2.46

F.Y 2026-27
44,342,798.96
0
7.46
3,307,837.39
3.19

4,535,217.39
7,346,663.56
7,346,663.56
7,346,663.56
 0.89
0.52
2.41
0.58

F.Y 2027-28

49,220,506.85

49,220,506.85

49,220,506.85

33,248,452.38

172,892.00

-
1,302,812.00
34,724,156.38

34,724,156.38
2635566
2,767,344.00
34,592,378.38
14,628,128.47

314,319.62
-

314,319.62

9,916,102.07

4,712,026.40

314,319.62

4,397,706.78
4,397,706.78
19.14
6,014,838.40