PANKAJ KUMAR DAS

CMA & PROJECT REPORT

 PROJECT AT A GLANCE
1 Name of the Applicant : PANKAJ KUMAR DAS

2 Social Category : SC

3 Constitution : Proprietorship Firm

4 Name & Address of the : PANKAJ KUMAR DAS

S/O Late Ashok Das ,Ashok Path, Bhatia Basti,
Applicant Kadma ,po-Kadma, East Singhbhum, jamshedpur
Jharkhand - 831005

5 Location of Company
: In the fast-moving world where the need for food is growing day by day with
the increasing population so as the market demand. In the fast-moving life
where the chemical food products are taking over the market, the need for
pure organic materials is everlasting as to maintain health. In the era where
6 Project in Brief : most oils available in the market is chemically produced there is always a
growing demand for Mustard oil. Pure mustard oil is not only necessary for
maintaining good health but is also very popular as a biological aid in daily life
used externally and internally. The production of mustard oil needs mustard
and machinery to carry out the process. For the same we will buy our pure
organic materials from the local farmers thus helping them as well as
enhancing the trend of “VOCAL FOR LOCAL”. Thus, making it an amazing idea
to maintain public health and beneficiary as well as supplying the taste.
7 Present Proposal : Nature of Facility Existing Loan Proposed Loan Total
CC Limit 0.00 19.00 Lacs
47.50Lacs
Term Loan 0.00 28.50 Lacs

8 Important Financial : Current Ratio 1.52

Indicators TOL / TNW 2.53
Gross Profit Ratio 25.00%
Net Profit Ratio 13.04%
 PROJECT AT GLANCE
COST SHEET

1 NAME : PANKAJ KUMAR DAS

S/O Late Ashok Das ,Ashok Path, Bhatia Basti, Kadma ,po-Kadma, East
Singhbhum, jamshedpur Jharkhand - 831005
2 ADDRESS 3 NATURE OF BUSINESS :
:

OIL MILL

4 CONSTITUTION OF BUSINESS : PROPRIETORSHIP

5 COST OF PROJECT : (Rs. In Lakhs)

PARTICULARS TOTAL

FIXED ASSETS 30.00

WORKING CAPITAL REQUIREMENT 20.00

TOTAL 50.00

6 MEANS OF FINANCE : (Rs. In Lakhs)

PARTICULARS TOTAL

PROPIETOR'S CAPITAL ( 5% Margin) 2.50

TERM LOAN FROM BANK 28.50
CASH CREDIT FROM BANK 19.00

TOTAL 50.00

7 Employement Generation & Salary

No.Of Amount (Rs.)/
Category Employees Rate (Rs) Month

Skilled Workers 6 4000 24,000.00

Unskilled Workers 10 3200 32,000.00
Total 56,000.00
 PANKAJ KUMAR DAS
S/O Late Ashok Das ,Ashok Path, Bhatia Basti, Kadma ,po-Kadma, East Singhbhum, jamshedpur Jharkhand -
831005

ESTIMATED TRADING AND PROFIT & LOSS A/C FOR THE YEAR ENDING 31.03.2024

PARTICULARS AMOUNT PARTICULARS AMOUNT

To Opening Stock - By Sales 80,00,000.00

To Purchases 80,00,000.00 By Closing Stock 20,00,000.00
To Gross Profit c/f 20,00,000.00

1,00,00,000.00 1,00,00,000.00

To Interest on Loan 95,500.00 By Gross Profit b/f 20,00,000.00

To Interest on Term Loan 1,68,485.00
To Bank Commission & Charge 2,550.00
To Electricity Charges 20,000.00
To Misc. Expenses 22,000.00
To Other Expense 15,500.00
To Repair & Maintenance 20,000.00
To Salary Expenses 4,00,000.00
To Depreciation 2,12,500.00
To Net Profit c/f to Capital A/c 10,43,465.00

20,00,000.00 20,00,000.00
 PANKAJ KUMAR DAS
S/O Late Ashok Das ,Ashok Path, Bhatia Basti, Kadma ,po-Kadma, East Singhbhum, jamshedpur Jharkhand -
831005
PROJECTED TRADING AND PROFIT & LOSS A/C FOR THE YEAR ENDING 31.03.2025

PARTICULARS AMOUNT PARTICULARS AMOUNT

To Opening Stock 20,00,000.00 By Sales 1,10,00,000.00

To Purchases 83,00,000.00 By Closing Stock 21,00,000.00
To Gross Profit c/f 28,00,000.00

1,31,00,000.00 1,31,00,000.00

To Interest on Loan 1,25,000.00 By Gross Profit b/f 28,00,000.00

To Interest on Term Loan 2,96,030.00
To Bank Commission & Charge 4,500.00
To Electricity Charges 25,000.00
To Misc. Expenses 30,000.00
To Other Expense 20,000.00
To Repair & Maintenance 25,000.00
To Salary Expenses 4,20,000.00
To Depreciation 3,94,375.00
To Net Profit c/f to Capital A/c 14,60,095.00

28,00,000.00 28,00,000.00
 PANKAJ KUMAR DAS
S/O Late Ashok Das ,Ashok Path, Bhatia Basti, Kadma ,po-Kadma, East Singhbhum, jamshedpur Jharkhand -
831005

PROJECTED TRADING AND PROFIT & LOSS A/C FOR THE YEAR ENDING 31.03.2026

PARTICULARS AMOUNT PARTICULARS AMOUNT

To Opening Stock 21,00,000.00 By Sales 1,26,00,000.00

To Purchases 94,60,000.00 By Closing Stock 22,00,000.00
To Gross Profit c/f 32,40,000.00

1,48,00,000.00 1,48,00,000.00

To Interest on Loan 1,45,000.00 By Gross Profit b/f 32,40,000.00

To Interest on Term Loan 2,35,608.00
To Bank Commission & Charge 5,500.00
To Electricity Charges 35,000.00
To Misc. Expenses 45,000.00
To Other Expense 35,000.00
To Repair & Maintenance 45,000.00
To Salary Expenses 6,00,000.00
To Depreciation 3,37,594.00
To Net Profit c/f to Capital A/c 17,56,298.00

32,40,000.00 32,40,000.00
 PANKAJ KUMAR DAS
S/O Late Ashok Das ,Ashok Path, Bhatia Basti, Kadma ,po-Kadma, East Singhbhum, jamshedpur Jharkhand -
831005

PROJECTED TRADING AND PROFIT & LOSS A/C FOR THE YEAR ENDING 31.03.2027

PARTICULARS AMOUNT PARTICULARS AMOUNT

To Opening Stock 22,00,000.00 By Sales 1,45,00,000.00

To Purchases 1,08,00,000.00 By Closing Stock 23,00,000.00
To Gross Profit c/f 38,00,000.00

1,68,00,000.00 1,68,00,000.00

To Interest on Loan 1,95,500.00 By Gross Profit b/f 38,00,000.00

To Interest on Term Loan 1,67,385.00
To Electricity Charges 55,000.00
To Misc. Expenses 65,000.00
To Other Expense 55,000.00
To Repair & Maintenance 65,000.00
To Salary Expenses 8,20,000.00
To Depreciation 2,89,092.00
To Net Profit c/f to Capital A/c 20,88,023.00

38,00,000.00 38,00,000.00
 PANKAJ KUMAR DAS
S/O Late Ashok Das ,Ashok Path, Bhatia Basti, Kadma ,po-Kadma, East Singhbhum, jamshedpur Jharkhand -
831005

PROJECTED TRADING AND PROFIT & LOSS A/C FOR THE YEAR ENDING 31.03.2028

PARTICULARS AMOUNT PARTICULARS AMOUNT

To Opening Stock 23,00,000.00 By Sales 1,65,00,000.00

To Purchases 1,22,00,000.00 By Closing Stock 24,00,000.00
To Gross Profit c/f 44,00,000.00

1,89,00,000.00 1,89,00,000.00

To Interest on Loan 2,20,000.00 By Gross Profit b/f 44,00,000.00

To Interest on Term Loan 90,359.00
To Building or Remodeling Expenses 1,85,000.00
To Electricity Charges 75,000.00
To Misc. Expenses 85,000.00
To Other Expense 62,000.00
To Repair & Maintenance 75,000.00
To Salary Expenses 9,50,000.00
To Depreciation 2,47,653.00
To Net Profit c/f to Capital A/c 24,09,988.00

44,00,000.00 44,00,000.00
 PANKAJ KUMAR DAS
S/O Late Ashok Das ,Ashok Path, Bhatia Basti, Kadma ,po-Kadma, East Singhbhum, jamshedpur Jharkhand -
831005
ESTIMATED BALANCE SHEET AS AT 31.03.2024

LIABILITIES AMOUNT AMOUNT ASSETS AMOUNT AMOUNT

CAPITAL A/C FIXED ASSETS

Opening capital - (as per schedule Attached) 27,87,500
Capital Introduced during the year 2,50,000
Add:- Profit for the Year 10,43,465 ADVANCES & DEPOSITS 2,50,000 2,50,000
12,93,465
Add: Other Income - CURRENT ASSETS
Less:- Drawings 3,50,000 9,43,465 Closing Stock 20,00,000
Sundry Debtors 4,50,000
SECURED LOAN Cash & Bank Balances 1,92,340 26,42,340
JRGB Account -C/C 19,00,000.00
JRGBTerm Loan Account 26,36,374.70 45,36,375

CURRENT LIABILITIES
Sundry Creditors 2,00,000
56,79,840 56,79,840
 PANKAJ KUMAR DAS

S/O Late Ashok Das ,Ashok Path, Bhatia Basti, Kadma ,po-Kadma, East Singhbhum, jamshedpur Jharkhand -
831005

PROJECTED BALANCE SHEET AS AT 31.03.2025

LIABILITIES AMOUNT AMOUNT ASSETS AMOUNT AMOUNT

CAPITAL A/C FIXED ASSETS

Opening capital 9,43,465.00 (as per schedule Attached) 23,93,125
Capital Introduced during the year -
Add:- Profit for the Year 14,60,095.00 ADVANCES & DEPOSITS 3,50,000 3,50,000
24,03,560.00
Add: Other Income - CURRENT ASSETS
Less:- Drawings 7,00,000.00 17,03,560 Closing Stock 21,00,000
Sundry Debtors 9,00,000
SECURED LOAN Cash & Bank Balances 2,78,619 32,78,619
JRGB Account -C/C 19,00,000.00
JRGB Term Loan Account 21,68,184.10 40,68,184

CURRENT LIABILITIES
Sundry Creditors 2,50,000
60,21,744 60,21,744
 PANKAJ KUMAR DAS
S/O Late Ashok Das ,Ashok Path, Bhatia Basti, Kadma ,po-Kadma, East Singhbhum, jamshedpur Jharkhand -
831005

PROJECTED BALANCE SHEET AS AT 31.03.2026

LIABILITIES AMOUNT AMOUNT ASSETS AMOUNT AMOUNT

CAPITAL A/C FIXED ASSETS

Opening capital 17,03,560.00 (as per schedule Attached) 20,55,531
Capital Introduced during the year -
Add:- Profit for the Year 17,56,298.00 ADVANCES & DEPOSITS 4,50,000 4,50,000
34,59,858.00
Add: Other Income - CURRENT ASSETS
Less:- Drawings 11,00,000.00 23,59,858 Closing Stock 22,00,000
Sundry Debtors 10,50,000
SECURED LOAN Cash & Bank Balances 4,43,899 36,93,899
JRGB Account -C/C 19,00,000.00
JRGB Term Loan Account 16,39,571.50 35,39,572

CURRENT LIABILITIES
Sundry Creditors 3,00,000
61,99,430 61,99,430
 PANKAJ KUMAR DAS
S/O Late Ashok Das ,Ashok Path, Bhatia Basti, Kadma ,po-Kadma, East Singhbhum, jamshedpur Jharkhand -
831005

PROJECTED BALANCE SHEET AS AT 31.03.2027

LIABILITIES AMOUNT AMOUNT ASSETS AMOUNT AMOUNT

CAPITAL A/C FIXED ASSETS

Opening capital 23,59,858.00 (as per schedule Attached) 17,66,439
Capital Introduced during the year -
Add:- Profit for the Year 20,88,023.00 ADVANCES & DEPOSITS 5,00,000 5,00,000
44,47,881.00
Add: Other Income - CURRENT ASSETS
Less:- Drawings 15,00,000.00 29,47,881 Closing Stock 23,00,000
Sundry Debtors 12,00,000
SECURED LOAN Cash & Bank Balances 5,24,178 40,24,178
JRGB Account -C/C 19,00,000.00
JRGB Term Loan Account 10,42,735.90 29,42,736

CURRENT LIABILITIES
Sundry Creditors 4,00,000
62,90,617 62,90,617
 PANKAJ KUMAR DAS
S/O Late Ashok Das ,Ashok Path, Bhatia Basti, Kadma ,po-Kadma, East Singhbhum, jamshedpur Jharkhand -
831005

PROJECTED BALANCE SHEET AS AT 31.03.2028

LIABILITIES AMOUNT AMOUNT ASSETS AMOUNT AMOUNT

CAPITAL A/C FIXED ASSETS

Opening capital 29,47,881 (as per schedule Attached) 15,18,786
Capital Introduced during the year -
Add:- Profit for the Year 24,09,988 ADVANCES & DEPOSITS 6,00,000 6,00,000
53,57,869
Add: Other Income - CURRENT ASSETS
Less:- Drawings 17,00,000 36,57,869 Closing Stock 24,00,000
Sundry Debtors 13,00,000
SECURED LOAN Cash & Bank Balances 6,07,957 43,07,957
JRGB Account -C/C 19,00,000.00
JRGB Term Loan Account 3,68,874.30 22,68,874

CURRENT LIABILITIES
Sundry Creditors 5,00,000
64,26,743 64,26,743
 PANKAJ KUMAR DAS

S/O Late Ashok Das ,Ashok Path, Bhatia Basti, Kadma ,po-Kadma, East Singhbhum, jamshedpur Jharkhand -
831005
WORKING CAPITAL ASSESSMENT

Estimated Projected Projected Projected Projected

PARTICULARS 2023-24 2024-25 2025-26 2026-27 2027-28

I. CURRENT ASSETS

Stock in Trade 20.00 21.00 22.00 23.00 24.00

Sundry Debtors 4.50 9.00 10.50 12.00 13.00
Other Current Assets including Cash & Bank Balance 1.92 2.79 4.44 5.24 6.08
Total Current Assets 26.42 32.79 36.94 40.24 43.08

II. CURRENT LIABILITIES

Sundry Creditors 2.00 2.50 3.00 4.00 5.00
Total Current Liabilities 2.00 2.50 3.00 4.00 5.00

III. WORKING CAPITAL GAP ( I - II ) 24.42 30.29 33.94 36.24 38.08

IV. ACTUAL/PROJECTED BANK BORROWINGS 19.00 19.00 19.00 19.00 19.00

V. TOTAL CURRENT LIABILITIES ( II + IV ) 21.00 21.50 22.00 23.00 24.00

VI. NET WORKING CAPITAL ( I - V ) 5.42 11.29 14.94 17.24 19.08

1ST METHOD OF LENDING

1. Working Capital Gap 24.42 30.29 33.94 36.24 38.08
2. Minimum Stipulated Net Working Capital 6.11 7.57 8.48 9.06 9.52
3. Actual / Projected Net Working Capital 5.42 11.29 14.94 17.24 19.08
4. Item 1 - Item 2 18.32 22.71 25.45 27.18 28.56
5. Item 1 - Item 3 19.00 19.00 19.00 19.00 19.00
6. Maximum Permissible Bank Finance 19.00 19.00 19.00 19.00 19.00

2ND METHOD OF LENDING

7. Working Capital Gap 24.42 30.29 33.94 36.24 38.08
8. Minimum Stipulated Net Working Capital (25% of CA) 6.61 8.20 9.23 10.06 10.77
9. Actual / Projected Net Working Capital 5.42 11.29 14.94 17.24 19.08
10. Item 7 - Item 8 17.82 22.09 24.70 26.18 27.31
11. Item 7 - Item 9 19.00 19.00 19.00 19.00 19.00
12. Maximum Permissible Bank Finance 19.00 19.00 19.00 19.00 19.00

3RD METHOD OF LENDING (TURNOVER METHOD)

13. Projected Turnover 80.00 110.00 126.00 145.00 165.00
14. 20% of Projected Turnover 16.00 22.00 25.20 29.00 33.00
15. Loan Amount 19.00 19.00 19.00 19.00 19.00
16.Maximum Permissible Bank Finance 19.00 19.00 19.00 19.00 19.00
 PANKAJ KUMAR DAS
S/O Late Ashok Das ,Ashok Path, Bhatia Basti, Kadma ,po-Kadma, East Singhbhum, jamshedpur Jharkhand -
831005

DEBT SERVICE COVERAGE RATIO

Particulars 2023-24 2024-25 2025-26 2026-27 2027-28

Profit After Tax 10.43 14.60 17.56 20.88 24.10

Depreciation 2.13 3.94 3.38 2.89 2.48
Interest on Term Loan 1.68 2.96 2.36 1.67 0.90
Interest on Other Loan 0.96 1.25 1.45 1.96 2.20
Total (A) 15.20 21.51 23.30 27.40 27.48

Installment on Term Loan 2.14 4.68 5.29 5.97 6.74

Installment on Other Loan - - - - -
Interest on Other Loan 0.96 1.25 1.45 1.96 2.20
Interest on Term Loan 1.68 2.96 2.36 1.67 0.90
Total (B) 4.78 8.89 9.09 9.60 9.84

D.S.C.R. (A / B) 3.18 2.42 2.56 2.85 2.79

Inventory 20.00 21.00 22.00 23.00 24.00

Inventory/Dscr 6.28 8.68 8.59 8.06 8.60

Average D.S.C.R. 2.76

 PANKAJ KUMAR DAS
S/O Late Ashok Das ,Ashok Path, Bhatia Basti, Kadma ,po-Kadma, East Singhbhum, jamshedpur Jharkhand -
831005

FORM II - OPERATING STATEMENT

(Rs. in Lacs)
Estimated Projected Projected Projected Projected
S.No. Particulars 2023-24 2024-25 2025-26 2026-27 2027-28

1. i) Domestic Sales 80.00 110.00 126.00 145.00 165.00

ii) Export Sales - - - - -
iii) Other Income - - - - -
Gross Sales 80.00 110.00 126.00 145.00 165.00
2. Less : Excise Duty and Sales Tax - - - - -
3. Net Sales (1-2) 80.00 110.00 126.00 145.00 165.00
4. % rise or fall in net sales
5. Cost of Sales
i) Raw Materials / Finished Materials Purchased
a) Imported - - - - -
b) Indigenous 80.00 83.00 94.60 108.00 122.00
ii) Other Spares
a) Imported - - - - -
b) Indigenous - - - - -
iii) Power & Fuel - - - - -
iv) Direct Labour - - - - -
v) Other Direct Expenses - - - - -
vi) Depreciation 2.13 3.94 3.38 2.89 2.48
vii) Sub - Total (i to vi) 82.13 86.94 97.98 110.89 124.48

viii) Add : Opening Stock-in-Process/Raw Materials - - - - -

Sub-Total 82.13 86.94 97.98 110.89 124.48
ix) Deduct : Closing Stock-in-Process/Raw Material - - - - -
x) Cost of Production / Purchase 82.13 86.94 97.98 110.89 124.48
xi) Add : Opening Stock of Finished Goods - 20.00 21.00 22.00 23.00
Sub-Total 82.13 106.94 118.98 132.89 147.48
xii) Deduct : Closing Stock of Finished Goods 20.00 21.00 22.00 23.00 24.00

xiii) SUB TOTAL (Cost of Sales) 62.13 85.94 96.98 109.89 123.48

6. Gross Profit 17.88 24.06 29.02 35.11 41.52

7. % of Gross Profit 22.34 21.87 23.03 24.21 25.17

8. Selling, General and administrative Expenses 4.80 5.25 7.66 10.60 14.32
9. SUB TOTAL ( 5+8) 66.93 91.19 104.63 120.49 137.80
10. Operating Profit before interest (3-9) 13.07 18.81 21.37 24.51 27.20
11. Bank Interest
i) Interest on Term Loan 1.68 2.96 2.36 1.67 0.90
ii) Interest on Other Loan Account 0.96 1.25 1.45 1.96 2.20
iii) Sub - Total (i to ii) 2.64 4.21 3.81 3.63 3.10
12. Operating Profit after interest (10-11) 10.43 14.60 17.56 20.88 24.10
13. i) Add other non-operating income - - - - -
ii) Deduct Other non-operating expenses - - - - -
iii) Net of Other non-operating income/expenses - - - - -
[net of 12(i) and 12 (ii)] - - - - -
14. Profit before tax/loss [12+13) 10.43 14.60 17.56 20.88 24.10
15. Provision for Taxes - - - - -
16. Net Profit ( 14 - 15) 10.43 14.60 17.56 20.88 24.10
17. Dividend Paid / Drawings 3.50 7.00 11.00 15.00 17.00
18. Retained Profit (16-17) 6.93 7.60 6.56 5.88 7.10
19. Retained Profit / Net Profit (%) 66% 52% 37% 28% 29%
 PANKAJ KUMAR DAS
S/O Late Ashok Das ,Ashok Path, Bhatia Basti, Kadma ,po-Kadma, East Singhbhum, jamshedpur Jharkhand -
831005

INTEREST SERVICE COVERAGE RATIO

(Amount : Rs. in Lacs)

OPERATING YEARS
PARTICULARS 2023-24 2024-25 2025-26 2026-27 2027-28

A. EARNING BEFORE INTEREST & TAXES

PROFIT AFTER TAX 10.43 14.60 17.56 20.88 24.10
INTEREST 2.64 4.21 3.81 3.63 3.10
TAXES - - - - -

TOTAL OF A 13.07 18.81 21.37 24.51 27.20

B. INTEREST
INTEREST 2.64 4.21 3.81 3.63 3.10

TOTAL OF B 2.64 4.21 3.81 3.63 3.10

C. INTEREST SERVICE COVERAGE RATIO 4.95 4.47 5.61 6.75 8.77

[A/B]

D. AVERAGE ISCR 6.11

 PANKAJ KUMAR DAS
S/O Late Ashok Das ,Ashok Path, Bhatia Basti, Kadma ,po-Kadma, East Singhbhum, jamshedpur Jharkhand -
831005
FORM III - ANALYSIS OF BALANCE SHEET
(Rs. in Lacs)
Estimated Projected Projected Projected Projected
S.No. Particulars 2023-24 2024-25 2025-26 2026-27 2027-28
LIABILITIES
CURRENT LIABILITIES
1. Short term borrowings from banks
i) From Applicant bank (incl. Bills) 19.00 19.00 19.00 19.00 19.00
ii) From other banks (incl. Bills & CPs) - - - - -
Total Bank Borrowings (i+ii) Sub total (A)
19.00 19.00 19.00 19.00 19.00

2. Short term borrowings from others - - - - -

3. Sundry creditors (Raw materials, stores & consumables spares) 2.00 2.50 3.00 4.00 5.00
4. Advance payments from customers / deposit from dealers - - - - -
5. Provision for taxation (Net of Advance tax paid) - - - - -
6. Dividend payable - - - - -
7. Other statutory liabilities (due within one year) - - - - -
8. Deposits / instalments of term loans / deferred payments credits/ - - - - -
debentures etc. (due within year)
9. Other Current liabilities and provisions (due within one year )
*major items to be specified individually)
a) Share application money - - - - -
b) Other Liabilities I) For Expenses - - - - -
ii) For other finance - - - - -
iii) From Others (security against rent) - - - - -
Other Current liabilities - - - - -
Sub total (B)
2.00 2.50 3.00 4.00 5.00

10. Total Current Liabilities (A + B) 21.00 21.50 22.00 23.00 24.00

TERM LIABILITIES
11. Debentures ( not maturing within one year) - - - - -
12. Preference shares / NCDs (redeemable after one year) - - - - -
13. Term Loans (excluding instalments payable within one year) 26.36 21.68 16.40 10.43 3.69
14. Sundry Creditor (Cap. Goods) - - - - -
15. Term deposits (repayable after one year) - - - - -
16. Other term liabilities (incl. Unsecured loan) - - - - -

17. TOTAL TERM LIABILITIES ( 11 TO 16) 26.36 21.68 16.40 10.43 3.69

18. Total Outside Liabilities ( 10 + 17) 47.36 43.18 38.40 33.43 27.69

NET WORTH
19 Ordinary Share Capital 9.43 17.04 23.60 29.48 36.58
20. General Reserve - - - - -
21. Revaluation Reserve - - - - -
22. Other reserves (excluding provisions) - - - - -
23. Surplus (+) or deficit (-) in profit and loss account - - - - -

24. NET WORTH 9.43 17.04 23.60 29.48 36.58

25. TOTAL LIABILITIES (18 + 24) 56.80 60.22 61.99 62.91 64.27
 (Rs. in Lacs)
Estimated Projected Projected Projected Projected
S.No. Particulars 2023-24 2024-25 2025-26 2026-27 2027-28

ASSETS
CURRENT ASSETS

26. Cash and bank balance (Excl. Margins) 1.92 2.79 4.44 5.24 6.08
27. Investements - - - - -
i) Receivables other than deferred & export receivables 4.50 9.00 10.50 12.00 13.00
(includin
purchased and discounted by banks)
ii) Export receivables (including bills purchased and discounted - - - - -
b
29. Installments of deferred receivables (due within one year) - - - - -
30. Total Inventory - - of which -
i) Raw Materials (including stores and other
items used in the process of manufacture)
a) Imported - - - - -
b) Indigenous - - - - -
ii) Stock-in-process - - - - -
iii) Finished Goods 20.00 21.00 22.00 23.00 24.00
iv) Other Consumables Spares of which
a) Imported - - - - -
b) Indigenous - - - - -
31. Security Deposit - - - - -
32. Advance payment of taxes (Net of Provisions) - - - - -
33. Other Current Assets
i) Specify major items, ii) Pre-paid exp. - - - - -
iii) Bal. With Ex./Cust. Others - - - - -
iv) Railway, Insur & other claims, v) Others - - - - -

34. TOTAL CURRENT ASSETS ( 26 TO 33) 26.42 32.79 36.94 40.24 43.08

FIXED ASSETS

35. Gross Block 30.00 27.88 23.93 20.56 17.66

36. Depreciation to date 2.13 3.94 3.38 2.89 2.48

37. Net Block (35-36) 27.88 23.93 20.56 17.66 15.19

(Rs. in Lacs)
Estimated Projected Projected Projected Projected
S.No. Particulars 2023-24 2024-25 2025-26 2026-27 2027-28
OTHER NON-CURRENT ASSETS

38. Investements / bookdebts / advances/ deposits which are not current

assets
i) (a) Investements in group / subsidiary companies - - - - -
(b) Others - - - - -
ii) Advance to Suppliers of capital goods - - - - -
and contractors for capital expenditure
- - - - -
iii) Receivable (more than 6 months) - - - - -
iv) Deferred Rec. (maturing after 1 year) - - - - -
39. v) Others (Margin Money with - - - - -
40. Banks) Non-consumable stores and 2.50 3.50 4.50 5.00 6.00
41. spares 2.50 3.50 4.50 5.00 6.00
42. Other non-current assets including security deposit - - - - -
Total Other Non-Current Assets (38 to 40)
43. 56.80 60.22 61.99 62.91 64.27
Intangible assets (patents, goodwill, prelimenary and formation expe
44. 9.43 17.04 23.60 29.48 36.58
bad/doubtful debts not provided for etc.
45. 5.42 11.29 14.94 17.24 19.08
TOTAL ASSETS (Total of 34,37,41 &
46. 42) TANGIBLE NET WORTH (24-42) 1.26 1.52 1.69 1.76 1.80
47. NET WORKING CAPITAL [(17+24)- (37+41+42) 5.02 2.53 1.63 1.13 0.76
TO TALLY WITH (34-10)
Current Ratio (items 34/10)
Total Outside Liabilities / Tangible Net Worth
 PANKAJ KUMAR DAS
S/O Late Ashok Das ,Ashok Path, Bhatia Basti, Kadma ,po-Kadma, East Singhbhum, jamshedpur Jharkhand -
831005
FORM - IV
COMPARATIVE STATEMENT OF
CURRENT ASSETS & CURRENT LIABILITIES
(Rs. in Lacs)
2023-24 2024-25 2025-26 2026-27 2027-28
Current Yrs Next Yrs Next Yrs Next Yrs Next Yrs
Sl.No PARTICULARS Estimates Projection Projection Projection Projection
1 2 3 4 5

A. CURRENT ASSETS

1. Stock in trade 20.00 21.00 22.00 23.00 24.00

Months' cost of sales

2. Receivables other than export and deferred 4.50 9.00 10.50 12.00 13.00
receivables (including bills purchased and discounted
by bankers)
Months' Domestic Sales:
3. - - - - -
Export receivables (incl. Bills purchased and discounted by
bankers) Months' Export Sales:
4. - - - - -
Advances to suppliers
5. 1.92 2.79 4.44 5.24 6.08
Other current assets incl. Cash & bank balances &
deferred receivables due within one year (specify major
items)
6. 26.42 32.79 36.94 40.24 43.08

TOTAL CURRENT ASSETS

(To agree with item 34 in Form III)

B. CURRENT LIABILITIES
(Other than bank borrowings for
working capital)

7. Sundry creditors 2.00 2.50 3.00 4.00 5.00

Months'
purchases
8. - - - - -
Advance from customers
9. - - - - -
statutory liabilities
10. - - - - -
Other Current liabilities (specify major items) Short term - - - - -
borrowings, unsecured loans, dividend payable, instalments of TL,
11. DPG public deposits, debentures etc. 2.00 2.50 3.00 4.00 5.00

TOTAL CURRENT LIABILITIES

(To agree with Form III)
 FORM - V
COMPUTATION OF MAXIMUM PERMISSIBLE
BANK FINANCE FOR WORKING CAPITAL
(Rs. in Lacs)
2023-24 2024-25 2025-26 2026-27 2027-28
Current Yrs Next Yrs Next Yrs Next Yrs Next Yrs
Sl. No PARTICULARS
Estimates Projection Projection Projection Projection
1 2 3 4 5

1. Total Current Assets (34 in form III) 26.42 32.79 36.94 40.24 43.08

2. Current Liabilities (Other than Bank Borrowing 2.00 2.50 3.00 4.00 5.00
(2 to 9 of III)

3. Working Capital Gap (WCG) (1-2) 24.42 30.29 33.94 36.24 38.08

4. Min. stipulated net working capital i.e. 25% WCG / 25% of total current 6.11 7.57 8.48 9.06 9.52
assets as the case may be depending upon the method of lending
being applied. (Export receivables to be excluded)
As at 28 (ii) of Form III

5. Actual Projected net working capital 5.42 11.29 14.94 17.24 19.08
(45 in Form III)

6. Item 3 minus item 4 18.32 22.71 25.45 27.18 28.56

7. Item 3 minus item 5 19.00 19.00 19.00 19.00 19.00

8. Maximum Permissible Bank Finance 19.00 19.00 19.00 19.00 19.00

(item 6 or 7 whichever is lower)

9. Excess borrowings representing shortfall in NWC (4-5) - - - - -

 PANKAJ KUMAR DAS
S/O Late Ashok Das ,Ashok Path, Bhatia Basti, Kadma ,po-Kadma, East Singhbhum, jamshedpur Jharkhand -
831005

FINANCIAL INDICATORS
(Rs. in Lacs)
Estimated Projected Projected Projected Projected
S.No. Particulars 2023-24 2024-25 2025-26 2026-27 2027-28 Avg

1 Gross Sales 80.00 110.00 126.00 145.00 165.00 125.20

2 Net Sales 80.00 110.00 126.00 145.00 165.00 125.20
3 Cost of Sales / Net Sales 0.78 0.78 0.77 0.76 0.75 0.77
4 Operating Cost / Net Sales 0.84 0.83 0.83 0.83 0.84 0.83
5 Operating Profit 10.43 14.60 17.56 20.88 24.10 17.52
6 Profit before Tax 10.43 14.60 17.56 20.88 24.10 17.52
7 Net Profit 10.43 14.60 17.56 20.88 24.10 17.52
8 PAT/NET SALES % 13.04% 13.27% 13.94% 14.40% 14.61% 0.14
9 Depreciation 2.13 3.94 3.38 2.89 2.48 2.96
10 Cash Accruals 12.56 18.54 20.94 23.77 26.58 20.48
11 Interest 2.64 4.21 3.81 3.63 3.10 3.48
12 PBDIT 15.20 22.76 24.75 27.40 29.68 23.96
13 PBDIT/Interest 5.76 5.40 6.50 7.55 9.56 6.96
14 PBDIT / Net Sales 19.00% 20.69% 19.64% 18.90% 17.99% 0.19
15 Current Assets 26.42 32.79 36.94 40.24 43.08 35.89
16 Current Liabilities 21.00 21.50 22.00 23.00 24.00 22.30
17 Net Working Capital 5.41 11.29 14.94 17.24 19.08 13.59
18 Current Ratio 1.26 1.52 1.69 1.76 1.80 1.61
19 Gross Profit Ratio 22.34% 21.87% 23.03% 24.21% 25.17% 0.23
20 Net Profit Ratio 13.04% 13.27% 13.94% 14.40% 14.61% 0.14
21 EBIT 13.07 18.81 21.37 24.51 27.20 20.99
22 Capital Employed 54.80 57.72 58.99 58.91 59.27 57.94
23 ROCE 23.86% 32.59% 36.22% 41.61% 45.90% 0.36
24 Total Outside Liabilities 47.36 43.18 38.40 33.43 27.69 38.01
25 Tangible Net Worth 9.43 17.04 23.60 29.48 36.58 23.23
26 Total Outside Liabilities / Tangible Net Worth 5.02 2.53 1.63 1.13 0.76 2.21
27 Inventory (a) 20.00 21.00 22.00 23.00 24.00 22.00
28 Debtor 4.50 9.00 10.50 12.00 13.00 9.80
29 Debtor/Gross Sale 0.06 0.08 0.08 0.08 0.08 0.08
30 Net Sales + Debtor/Gross Sales(b) 80.06 110.08 126.08 145.08 165.08 125.28
31 (a)/(b)*365 91.19 69.63 63.69 57.86 53.07 67.09
32 Total Debt 45.36 40.68 35.40 29.43 22.69 34.71
33 Total Equity 9.43 17.04 23.60 29.48 36.58 23.23
34 Debt/Equity Ratio 4.81 2.39 1.50 1.00 0.62 2.06
35 DSCR 3.18 2.42 2.56 2.85 2.79 2.76
36 ISCR 4.95 4.47 5.61 6.75 8.77 6.11
 PANKAJ KUMAR DAS
S/O Late Ashok Das ,Ashok Path, Bhatia Basti, Kadma ,po-Kadma, East Singhbhum, jamshedpur Jharkhand - 831005
Schedule of Fixed Assets
Opening Balance Including Addition During the Year Depreciation Closing Balance
Particulars Rate Classification 2023-24 2024-25 2025-26 2026-27 2027-28 2023-24 2024-25 2025-26 2026-27 2027-28 2023-24 2024-25 2025-26 2026-27 2027-28

Plant & Machinery 15% Plant & Machinery 25,00,000.00 23,12,500.00 19,65,625.00 16,70,781.00 14,20,164.00 1,87,500.00 3,46,875.00 2,94,844.00 2,50,617.00 2,13,025.00 23,12,500.00 19,65,625.00 16,70,781.00 14,20,164.00 12,07,139.00

Furniture 10% Furniture 5,00,000.00 4,75,000.00 4,27,500.00 3,84,750.00 3,46,275.00 25,000.00 47,500.00 42,750.00 38,475.00 34,628.00 4,75,000.00 4,27,500.00 3,84,750.00 3,46,275.00 3,11,647.00

Total 30,00,000.00 27,87,500.00 23,93,125.00 20,55,531.00 17,66,439.00 2,12,500.00 3,94,375.00 3,37,594.00 2,89,092.00 2,47,653.00 27,87,500.00 23,93,125.0 20,55,531.00 17,66,439.0 15,18,786.00
0 0
 PANKAJ KUMAR DAS
S/O Late Ashok Das ,Ashok Path, Bhatia Basti, Kadma ,po-Kadma, East Singhbhum, jamshedpur Jharkhand
- 831005
TERM LOAN REPAYMENT STRUCTURE

Term Loan amount as on 01.10.2023 ₹ 28,50,000.00 Monthly Payments ₹ 63,685.05

Annual interest rate 12.20% Number of payments 60
Loan period in years 5.00 Total interest ₹ 9,71,103.00
Start date of loan 01-10-2023 Total cost of loan ₹ 38,21,103.00

Payment Opening
S.No Date Balance Payment Principal Interest Closing Balance
1 31-10-2023 ₹ 28,50,000.00 ₹ 63,685.05 ₹ 34,710.05 ₹ 28,975.00 ₹ 28,15,289.95
2 30-11-2023 ₹ 28,15,289.95 ₹ 63,685.05 ₹ 35,063.05 ₹ 28,622.00 ₹ 27,80,226.90
3 31-12-2023 ₹ 27,80,226.90 ₹ 63,685.05 ₹ 35,419.05 ₹ 28,266.00 ₹ 27,44,807.85
4 31-01-2024 ₹ 27,44,807.85 ₹ 63,685.05 ₹ 35,779.05 ₹ 27,906.00 ₹ 27,09,028.80
5 29-02-2024 ₹ 27,09,028.80 ₹ 63,685.05 ₹ 36,143.05 ₹ 27,542.00 ₹ 26,72,885.75
6 31-03-2024 ₹ 26,72,885.75 ₹ 63,685.05 ₹ 36,511.05 ₹ 27,174.00 ₹ 26,36,374.70
7 30-04-2024 ₹ 26,36,374.70 ₹ 63,685.05 ₹ 36,882.05 ₹ 26,803.00 ₹ 25,99,492.65
8 31-05-2024 ₹ 25,99,492.65 ₹ 63,685.05 ₹ 37,257.05 ₹ 26,428.00 ₹ 25,62,235.60
9 30-06-2024 ₹ 25,62,235.60 ₹ 63,685.05 ₹ 37,636.05 ₹ 26,049.00 ₹ 25,24,599.55
10 31-07-2024 ₹ 25,24,599.55 ₹ 63,685.05 ₹ 38,018.05 ₹ 25,667.00 ₹ 24,86,581.50
11 31-08-2024 ₹ 24,86,581.50 ₹ 63,685.05 ₹ 38,405.05 ₹ 25,280.00 ₹ 24,48,176.45
12 30-09-2024 ₹ 24,48,176.45 ₹ 63,685.05 ₹ 38,795.05 ₹ 24,890.00 ₹ 24,09,381.40
13 31-10-2024 ₹ 24,09,381.40 ₹ 63,685.05 ₹ 39,190.05 ₹ 24,495.00 ₹ 23,70,191.35
14 30-11-2024 ₹ 23,70,191.35 ₹ 63,685.05 ₹ 39,588.05 ₹ 24,097.00 ₹ 23,30,603.30
15 31-12-2024 ₹ 23,30,603.30 ₹ 63,685.05 ₹ 39,991.05 ₹ 23,694.00 ₹ 22,90,612.25
16 31-01-2025 ₹ 22,90,612.25 ₹ 63,685.05 ₹ 40,397.05 ₹ 23,288.00 ₹ 22,50,215.20
17 28-02-2025 ₹ 22,50,215.20 ₹ 63,685.05 ₹ 40,808.05 ₹ 22,877.00 ₹ 22,09,407.15
18 31-03-2025 ₹ 22,09,407.15 ₹ 63,685.05 ₹ 41,223.05 ₹ 22,462.00 ₹ 21,68,184.10
19 30-04-2025 ₹ 21,68,184.10 ₹ 63,685.05 ₹ 41,642.05 ₹ 22,043.00 ₹ 21,26,542.05
20 31-05-2025 ₹ 21,26,542.05 ₹ 63,685.05 ₹ 42,065.05 ₹ 21,620.00 ₹ 20,84,477.00
21 30-06-2025 ₹ 20,84,477.00 ₹ 63,685.05 ₹ 42,493.05 ₹ 21,192.00 ₹ 20,41,983.95
22 31-07-2025 ₹ 20,41,983.95 ₹ 63,685.05 ₹ 42,925.05 ₹ 20,760.00 ₹ 19,99,058.90
23 31-08-2025 ₹ 19,99,058.90 ₹ 63,685.05 ₹ 43,361.05 ₹ 20,324.00 ₹ 19,55,697.85
24 30-09-2025 ₹ 19,55,697.85 ₹ 63,685.05 ₹ 43,802.05 ₹ 19,883.00 ₹ 19,11,895.80
25 31-10-2025 ₹ 19,11,895.80 ₹ 63,685.05 ₹ 44,247.05 ₹ 19,438.00 ₹ 18,67,648.75
26 30-11-2025 ₹ 18,67,648.75 ₹ 63,685.05 ₹ 44,697.05 ₹ 18,988.00 ₹ 18,22,951.70
27 31-12-2025 ₹ 18,22,951.70 ₹ 63,685.05 ₹ 45,152.05 ₹ 18,533.00 ₹ 17,77,799.65
28 31-01-2026 ₹ 17,77,799.65 ₹ 63,685.05 ₹ 45,611.05 ₹ 18,074.00 ₹ 17,32,188.60
29 28-02-2026 ₹ 17,32,188.60 ₹ 63,685.05 ₹ 46,074.05 ₹ 17,611.00 ₹ 16,86,114.55
30 31-03-2026 ₹ 16,86,114.55 ₹ 63,685.05 ₹ 46,543.05 ₹ 17,142.00 ₹ 16,39,571.50
31 30-04-2026 ₹ 16,39,571.50 ₹ 63,685.05 ₹ 47,016.05 ₹ 16,669.00 ₹ 15,92,555.45
32 31-05-2026 ₹ 15,92,555.45 ₹ 63,685.05 ₹ 47,494.05 ₹ 16,191.00 ₹ 15,45,061.40
33 30-06-2026 ₹ 15,45,061.40 ₹ 63,685.05 ₹ 47,977.05 ₹ 15,708.00 ₹ 14,97,084.35
34 31-07-2026 ₹ 14,97,084.35 ₹ 63,685.05 ₹ 48,465.05 ₹ 15,220.00 ₹ 14,48,619.30
35 31-08-2026 ₹ 14,48,619.30 ₹ 63,685.05 ₹ 48,957.05 ₹ 14,728.00 ₹ 13,99,662.25
36 30-09-2026 ₹ 13,99,662.25 ₹ 63,685.05 ₹ 49,455.05 ₹ 14,230.00 ₹ 13,50,207.20
37 31-10-2026 ₹ 13,50,207.20 ₹ 63,685.05 ₹ 49,958.05 ₹ 13,727.00 ₹ 13,00,249.15
38 30-11-2026 ₹ 13,00,249.15 ₹ 63,685.05 ₹ 50,466.05 ₹ 13,219.00 ₹ 12,49,783.10
39 31-12-2026 ₹ 12,49,783.10 ₹ 63,685.05 ₹ 50,979.05 ₹ 12,706.00 ₹ 11,98,804.05
40 31-01-2027 ₹ 11,98,804.05 ₹ 63,685.05 ₹ 51,497.05 ₹ 12,188.00 ₹ 11,47,307.00
41 28-02-2027 ₹ 11,47,307.00 ₹ 63,685.05 ₹ 52,021.05 ₹ 11,664.00 ₹ 10,95,285.95
42 31-03-2027 ₹ 10,95,285.95 ₹ 63,685.05 ₹ 52,550.05 ₹ 11,135.00 ₹ 10,42,735.90
43 30-04-2027 ₹ 10,42,735.90 ₹ 63,685.05 ₹ 53,084.05 ₹ 10,601.00 ₹ 9,89,651.85
44 31-05-2027 ₹ 9,89,651.85 ₹ 63,685.05 ₹ 53,624.05 ₹ 10,061.00 ₹ 9,36,027.80
45 30-06-2027 ₹ 9,36,027.80 ₹ 63,685.05 ₹ 54,169.05 ₹ 9,516.00 ₹ 8,81,858.75
46 31-07-2027 ₹ 8,81,858.75 ₹ 63,685.05 ₹ 54,719.05 ₹ 8,966.00 ₹ 8,27,139.70
47 31-08-2027 ₹ 8,27,139.70 ₹ 63,685.05 ₹ 55,276.05 ₹ 8,409.00 ₹ 7,71,863.65
48 30-09-2027 ₹ 7,71,863.65 ₹ 63,685.05 ₹ 55,838.05 ₹ 7,847.00 ₹ 7,16,025.60
49 31-10-2027 ₹ 7,16,025.60 ₹ 63,685.05 ₹ 56,405.05 ₹ 7,280.00 ₹ 6,59,620.55
50 30-11-2027 ₹ 6,59,620.55 ₹ 63,685.05 ₹ 56,979.05 ₹ 6,706.00 ₹ 6,02,641.50
51 31-12-2027 ₹ 6,02,641.50 ₹ 63,685.05 ₹ 57,558.05 ₹ 6,127.00 ₹ 5,45,083.45
52 31-01-2028 ₹ 5,45,083.45 ₹ 63,685.05 ₹ 58,143.05 ₹ 5,542.00 ₹ 4,86,940.40
53 29-02-2028 ₹ 4,86,940.40 ₹ 63,685.05 ₹ 58,734.05 ₹ 4,951.00 ₹ 4,28,206.35
54 31-03-2028 ₹ 4,28,206.35 ₹ 63,685.05 ₹ 59,332.05 ₹ 4,353.00 ₹ 3,68,874.30
55 30-04-2028 ₹ 3,68,874.30 ₹ 63,685.05 ₹ 59,935.05 ₹ 3,750.00 ₹ 3,08,939.25
56 31-05-2028 ₹ 3,08,939.25 ₹ 63,685.05 ₹ 60,544.05 ₹ 3,141.00 ₹ 2,48,395.20
57 30-06-2028 ₹ 2,48,395.20 ₹ 63,685.05 ₹ 61,160.05 ₹ 2,525.00 ₹ 1,87,235.15
58 31-07-2028 ₹ 1,87,235.15 ₹ 63,685.05 ₹ 61,781.05 ₹ 1,904.00 ₹ 1,25,454.10
59 31-08-2028 ₹ 1,25,454.10 ₹ 63,685.05 ₹ 62,410.05 ₹ 1,275.00 ₹ 63,044.05
60 30-09-2028 ₹ 63,044.05 ₹ 63,685.05 ₹ 63,044.05 ₹ 641.00 ₹ 0.00
Total (in Rs) ₹ 28,50,000.00 ₹ 9,71,103.00