PROJECT REPORT

Of

M/s. ELITE CAPSULE CO

 I. PROJECT AT A GLANCE

[A] GENERAL

1 Name : ELITE CAPSULES CO

2 Constitution : Proprietorship Firm

3 Address : S. No. 755, 756 & 763, Plot No. 3 to 5, Shed No. 5/2,
Shurabhi Industrial Zone, At - Aanandpar,
Tal. - Kalavad, Dist. - Jamnagar - 361162.

4 Contact No. :

5 Promoters of the Unit : CHETANA ASHOKKUMAR MUNGPARA

6 Whether New or Existing :

Unit ? New

7 Category of Industry : Indigenous

8 Line of Activity : Manufacturing of Coffee Capsules.

9 Government Formalities : Electric Connection - Availed

Registration/ Consents Udhyam Registration - Availed
GST Regn No. - Applied

10 Other Details

[A] Service : Indigenous

[B] Location : S. No. 755, 756 & 763, Plot No. 3 to 5, Shed No. 5/2,
Shurabhi Industrial Zone, At - Aanandpar,
Tal. - Kalavad, Dist. - Jamnagar - 361162.
 II. MANAGEMENT / PROPRIETOR'S PROFILE

[A] Proprietor & TECHNICAL TEAM

To run and setup the proposed project M/s. ELITE CAPSULE CO is promoted by the following persons :

The functional responsibilities have been distributed as under :

Sr. Name of the Person Functional Responsibilities in the
No. Proposed Project

Production and Personnel Management

Site Maintenance
CHETANA ASHOKKUMAR
1
MUNGPARA
Management, Finance,
Accounts and Marketing

The overall management and administration of the proposed project would be handled by the above
and decisions affecting major interest of the Firm would be taken by the Promoter.

[B] PROMOTERS BACKGROUND

Mrs. Chetana Ashokkumar Mungparais having good experience in similar industry, having good
business background and having vide knowledge about the products and industry. The proposed unit
will provide facility of making coffee capsules with the use of latest automatic machinery. In product like
Coffee capsules there is great demand of the products in the Food and Beverage Industry, and to fulfill
and capture the market promoter has decided to propose unit at Anandpar, Jamnagar. Promoter of the
business is enthusiastic, effcient and experienced business enterpreneur. She is having good level of
practical experience of doing business in same industry. Promoter comes from a family of
entrepreneurs. Promoter has gathered practical experience in Industry during last few years. Thus, this
will help in the successful implementation of the proposed project.

Brief on Promoters
1 CHETANA ASHOKKUMAR MUNGPARA
PAN : ACUPM6609D
Aadhaar : 9215 1545 4939
Date of Birth : 01-06-1967
Bapa Sitaram, Plot No. - 30A, R. K. Park, B/h. Water Tank, Kalawad
Address :
Road, Rajkot - 360005.
Mrs. Chetana Ashokkumar Mungpara is having experiance of more than
Brief about Promoter : 1 years in the food industry, therefore past experience of Chetana will be
benificial to the Unit.
Promoter of the business is enthusiastic, effcient and experienced business enterpreneur. She is having
good level of practical experience of doing business in same industry. Promoter has gathered practical
experience in Industry during last many years. Thus, this will help in the successful implementation of
the proposed project.
[C] INTRODUCTION
Coffee is one of the most consumed product in the food and beverage industry. The process begins
with procuring best raw coffee beans. This coffee beans are then roasted at measured temperature and
then grinded in powder form. Coffee is consumed world wide as a most preferred beverage in various
forms.

[D] MARKET SIZE

The feasibility of the market of the unit is justified by below mentioned three aspects:
[a] Product - its uses and application
[b] Market Potential and Prospect
[c] Marketing & Selling Agreements

Coffee Market size is anticipated to expand at 5.5% CAGR between 2024 and 2032, as roasting helps
unlock the full potential of coffee beans, creating the unique flavor & aroma that coffee enthusiasts
enjoy.

As roasting green coffee beans transforms them into brown, the taste of roasted coffee enhances,
attracting more customers. The process involves subjecting the beans to high temperatures, inducing
significant chemical changes in the beans' composition and achieving the best flavor.

In July 2023, IMA Coffee planned the launch of the Green Coffee Academy, which is designed to
cultivate knowledge about green coffee, integrating three educational programs to provide coffee
professionals with comprehensive insights into the entire green coffee supply chain – from cultivation in
plantations to processing and roasting in plants.

The rising consumption of coffee across all age groups due to its numerous health benefits is helping
the industry growth. These benefits include a lower risk of developing diabetes, reduced chances of
Alzheimer's & Parkinson's diseases, prevention of heart failure, and promotion of liver & stomach
health. As a result, coffee has become a popular choice for health-conscious consumers. Furthermore,
the preference for coffee over other beverages among the younger generations in emerging countries
has fueled the market growth.

A consumer poll conducted by the National Coffee Association (NCA) in the U.S. in March 2022
revealed that daily coffee consumption by the U.S. population had increased by 14% since 2021,
reaching 66% of the total population.

Based on type, the arabica segment is predicted to witness substantial growth through 2032, attributed
to its increasing production and consumption. According to the International Coffee Organization's
report, the world coffee consumption would continue to record above 3% during 2023-2024. Arabica
coffee is highly sought-after and favored by coffee experts and enthusiasts owing to its rich flavor and
sweetness. Furthermore, its mild & delicate taste and relatively low caffeine content make it a popular
choice among consumers, contributing to the industry demand.
 Based on the distribution channel, the roasted coffee industry from the hypermarkets & supermarkets
segment will record strong CAGR till 2032, credited to the convenience these stores offer to buyers.
These stores have the availability of a diverse range of roasted coffee with varying prices and brands for
buyers.

In 2023, North America held the largest revenue share in the coffee market, primarily due to the region's
high coffee consumption rate. There is growing interest among consumers for Robusta as well as
Arabica coffee, favoring the consumption of coffee. The rising per capita income, evolving coffee
preferences, and the surging coffee consumption in the region are expected to drive the market.

[G] ROAD AHEAD

India has increased its coffee consumptions in recent years, Also Demand from the food and beverage
industry has been on the continuously rise, and this has been a major factor in the industry's expansion.
More youth is diverting from traditional beverages like tea to coffee. Coffee has numerous health
benefits which is helping the industry growth. These benefits include a lower risk of developing diabetes,
reduced chances of Alzheimer's & Parkinson's diseases, prevention of heart failure, and promotion of
liver & stomach health. Overall Coffee industry has high potentials and more scope to grow.
 Grinded coffee powder is inserted into machines

Empty coffee capsules are inserted

Empty capsules is passed with an air gun

Capsules then pass through a UV sterilizer

Capsules are filled with coffee powder

Capsules are sealed

Capsules are cleaned and quality checked

Capsules are packed into boxed and prepared to dispatch

ELITE CAPSULE CO

ASSESSEMENT OF WORKING CAPITAL REQUIREMENTS

F O R M I I
OPERATING STATEMENT ( Rupees in Lacs)
|=====================================================================================================================|
| | As per Profit and Loss Account |
| | Actuals / Estimates |
| | for the Year Ended / Ending on |
| |--------------------------------------------------------------------------------|
| | 2023-24| 2024-25| 2025-26| 2026-27| 2027-28| 2028-29| 2029-30| 2030-31| 2031-32|
| |--------------------------------------------------------------------------------|
| | Last Two Years |Current | Following Year Projections |
| | Actuals | Year | |
| | As Per Audited |Estimate| |
| | Accounts | | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 |
|------------------------------------|-----------------|--------|--------|--------|--------|--------|--------|--------|
| 1 Gross Sales | | | | | | | | | |
| (i) Domestic Sales | | | 106.33| 120.67| 129.75| 139.75| 149.75| 159.75| 169.75|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| (ii) Export Sales | | | | | | | | | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| T o t a l | | | 106.33| 120.67| 129.75| 139.75| 149.75| 159.75| 169.75|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 2 Less: Excise Duty | | | | | | | | | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 3 Net Sales ( 1 - 2 ) | | | 106.33| 120.67| 129.75| 139.75| 149.75| 159.75| 169.75|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 4 % age Rise [+] or Fall [-] in | | | | | | | | | |
| Net Sales as compared To | | | | | | | | | |
| Previous Year (%) | | | | 13.49| 7.52| 7.71| 7.16| 6.68| 6.26|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 5 Cost of Sales | | | | | | | | | |
| (i) Raw Materials [ including| | | | | | | | | |
| stores and other items | | | | | | | | | |
| used in the process of | | | | | | | | | |
| manufacture ] | | | | | | | | | |
| [a] Imported | | | | | | | | | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| [b] Indigenous | | | 67.84| 74.88| 82.29| 89.89| 97.70| 105.71| 113.94|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| (ii) Other Spares | | | | | | | | | |
| [a] Imported | | | | | | | | | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| [b] Indigenous | | | | | | | | | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| (iii) Power and Fuel | | | 0.28| 0.30| 0.33| 0.35| 0.38| 0.40| 0.43|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| (iv) Direct Labour | | | | | | | | | |
| (Factory Wages& Salaries)| | | 12.28| 13.50| 14.85| 16.34| 17.97| 19.77| 21.75|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| (v) Other Manufacturing Exp. | | | | | | | | | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| (vi) Depreciation | | | 14.43| 12.23| 10.39| 8.82| 7.49| 6.37| 5.41|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| (vii) Sub-Total ( i to vi ) | | | 94.83| 100.91| 107.86| 115.40| 123.54| 132.25| 141.53|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| (viii) Add: Op. Stock in Process| | | | 0.22| 0.24| 0.26| 0.29| 0.31| 0.34|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| Sub-Total | | | 94.83| 101.13| 108.10| 115.66| 123.83| 132.56| 141.87|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| (ix) Deduct: Cl.Stk in Process| | | 0.22| 0.24| 0.26| 0.29| 0.31| 0.34| 0.37|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| (x) Cost of Production | | | 94.61| 100.89| 107.84| 115.37| 123.52| 132.22| 141.50|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| (xi) Add: Opening Stock of | | | | | | | | | |
| Finished Goods | | | | 2.67| 2.28| 2.49| 2.73| 2.97| 3.22|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| Sub-Total | | | 94.61| 103.56| 110.12| 117.86| 126.25| 135.19| 144.72|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| (xii) Deduct: Closing Stock | | | | | | | | | |
| Finished Goods | | | 2.67| 2.28| 2.49| 2.73| 2.97| 3.22| 3.48|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| (xiii) Sub-Total ( Total Cost | | | | | | | | | |
| of Sales ) | | | 91.94| 101.28| 107.63| 115.13| 123.28| 131.97| 141.24|
-----------------------------------------------------------------------------------------------------------------------
ELITE CAPSULE CO

ASSESSEMENT OF WORKING CAPITAL REQUIREMENTS

F O R M I I
OPERATING STATEMENT ( Rupees in Lacs)
|=====================================================================================================================|
| | As per Profit and Loss Account |
| | Actuals / Estimates |
| | for the Year Ended / Ending on |
| |--------------------------------------------------------------------------------|
| | 2023-24| 2024-25| 2025-26| 2026-27| 2027-28| 2028-29| 2029-30| 2030-31| 2031-32|
| |--------------------------------------------------------------------------------|
| | Last Two Years |Current | Following Year Projections |
| | Actuals | Year | |
| | As Per Audited |Estimate| |
| | Accounts | | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 |
|------------------------------------|-----------------|--------|--------|--------|--------|--------|--------|--------|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 6 Selling, General and | | | | | | | | | |
| Administrative Expenses | | | 2.12| 2.32| 2.56| 2.82| 3.10| 3.40| 3.74|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 7 Sub Total ( 5 + 6 ) | | | 94.06| 103.60| 110.19| 117.95| 126.38| 135.37| 144.98|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 8 Operating Profit Before | | | | | | | | | |
| Interest ( 3 - 7 ) | | | 12.27| 17.07| 19.56| 21.80| 23.37| 24.38| 24.77|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 9 Interest | | | 7.67| 6.40| 5.13| 3.87| 2.60| 1.33| 0.19|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 10 Operating Profit After | | | | | | | | | |
| Interest ( 8 -9 ) | | | 4.60| 10.67| 14.43| 17.93| 20.77| 23.05| 24.58|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 11 (i) Add : Other Non-Operating | | | | | | | | | |
| Income | | | | | | | | | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| Sub-Total ( Income ) | | | | | | | | | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| (ii) Deduct:Other Non-Operating| | | | | | | | | |
| Expenses | | | | | | | | | |
| P & P Expenses | | | 0.30| 0.30| 0.30| 0.30| 0.30| | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| Sub-Total ( Expenses ) | | | 0.30| 0.30| 0.30| 0.30| 0.30| | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| (iii) Net of Other Non-Operating| | | | | | | | | |
| Income / Expenses | | | | | | | | | |
| [ Net of 11(i) & 11(ii) ].| | | -0.30| -0.30| -0.30| -0.30| -0.30| | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 12 Profit Before Tax / Loss | | | | | | | | | |
| [ 10 + 11(iii) ] | | | 4.30| 10.37| 14.13| 17.63| 20.47| 23.05| 24.58|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 13 Provision for Taxes | | | | 0.29| 0.66| 1.01| 1.30| 1.56| 1.71|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 14 Net Profit [ 12 - 13 ] | | | 4.30| 10.08| 13.47| 16.62| 19.17| 21.49| 22.87|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 15 (a) Equity Dividend Paid | | | | 4.00| 7.00| 10.00| 13.00| 16.00| 19.00|
| (b) Dividend Rate | | | | | | | | | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 16 Retained Profit | | | 4.30| 6.08| 6.47| 6.62| 6.17| 5.49| 3.87|
| 17 Retained Profit/Net Profit(%age)| | | 100.00| 60.32| 48.03| 39.83| 32.19| 25.55| 16.92|
|=====================================================================================================================|
ELITE CAPSULE CO

ASSESSEMENT OF WORKING CAPITAL REQUIREMENTS

F O R M I I I
ANALYSIS OF BALANCE SHEET ( Rupees in Lacs)
|=====================================================================================================================|
| | As per Balance Sheet As At |
| | Actuals / Estimates |
| | for the Year Ended / Ending on |
| |--------------------------------------------------------------------------------|
| | 2023-24| 2024-25| 2025-26| 2026-27| 2027-28| 2028-29| 2029-30| 2030-31| 2031-32|
| |--------------------------------------------------------------------------------|
| | Last Two Years |Current | Following Year Projections |
| | Actuals | Year | |
| | As Per Audited |Estimate| |
| | Accounts | | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 |
|------------------------------------|-----------------|--------|--------|--------|--------|--------|--------|--------|
| | | | | | | | | | |
| CURRENT LIABILITIES | | | | | | | | | |
| | | | | | | | | | |
| 1 Short Term Borrowings from Bank | | | | | | | | | |
| ( including Bills Purchased | | | | | | | | | |
| and Discounted and the Excess | | | | | | | | | |
| Borrowings placed on repayment | | | | | | | | | |
| basis ) | | | | | | | | | |
| | | | | | | | | | |
| (i) From Applicant Bank | | | 0.10| 0.10| 0.10| 0.10| 0.10| 0.10| 0.10|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| (ii) From Other Banks | | | | | | | | | |
| (iii)( Of Which BP & BD ) | | | | | | | | | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| Sub-Total (A) | | | 0.10| 0.10| 0.10| 0.10| 0.10| 0.10| 0.10|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 2 Short Term Borrowing from Others| | | | | | | | | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 3 Sundry Creditors (Trade ) | | | 0.56| 0.60| 0.66| 0.72| 0.79| 0.85| 0.92|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 4 Advances Payments from Customers| | | | | | | | | |
| / Deposits From Dealers | | | | | | | | | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 5 Provision For Taxation | | | | | | | | | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 6 Dividend Payable | | | | | | | | | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 7 Other Statutory Liabilities | | | | | | | | | |
| ( Due Within One Year ) | | | | | | | | | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 8 Deposits / Instalments of Term | | | | | | | | | |
| Loan / DPG's / Debentures Etc. | | | | | | | | | |
| ( Due Within One Year ) | | | 12.49| 12.49| 12.49| 12.49| 12.49| 6.25| |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 9 Other Current Liabilities and | | | | | | | | | |
| Provisions( Due Within One | | | | | | | | | |
| Year ) ( Specify major items ) | | | | | | | | | |
| Accrued Expenses | | | 0.18| 0.20| 0.22| 0.24| 0.27| 0.29| 0.32|
| | | | | | | | | | |
| | | | | | | | | | |
| | | | | | | | | | |
| | | | | | | | | | |
| | | | | | | | | | |
| | | | | | | | | | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| Sub-Total (B ) | | | 13.23| 13.29| 13.37| 13.45| 13.55| 7.39| 1.24|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 10 Total Current Liabilities | | | | | | | | | |
| ( Total of 1 TO 9 ) | | | 13.33| 13.39| 13.47| 13.55| 13.65| 7.49| 1.34|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
-----------------------------------------------------------------------------------------------------------------------
ELITE CAPSULE CO

ASSESSEMENT OF WORKING CAPITAL REQUIREMENTS

F O R M I I I
ANALYSIS OF BALANCE SHEET ( Rupees in Lacs)
|=====================================================================================================================|
| | As per Balance Sheet As At |
| | Actuals / Estimates |
| | for the Year Ended / Ending on |
| |--------------------------------------------------------------------------------|
| | 2023-24| 2024-25| 2025-26| 2026-27| 2027-28| 2028-29| 2029-30| 2030-31| 2031-32|
| |--------------------------------------------------------------------------------|
| | Last Two Years |Current | Following Year Projections |
| | Actuals | Year | |
| | As Per Audited |Estimate| |
| | Accounts | | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 |
|------------------------------------|-----------------|--------|--------|--------|--------|--------|--------|--------|
| TERM LIABILITIES | | | | | | | | | |
| | | | | | | | | | |
| 11 Debentures ( excluding not | | | | | | | | | |
| Maturing within one year ) | | | | | | | | | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 12 Preference Shares ( excluding | | | | | | | | | |
| Redeemable within one year ) | | | | | | | | | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 13 Term Loans ( excluding | | | | | | | | | |
| Instalments Payable within | | | | | | | | | |
| one year ) | | | 56.21| 43.72| 31.23| 18.74| 6.25| | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 14 Deferred Payment Credits | | | | | | | | | |
| (excluding Instalments | | | | | | | | | |
| Payable within one year ) | | | | | | | | | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 15 Term Deposits ( excluding | | | | | | | | | |
| Payable within one year ) | | | 8.00| 8.00| 8.00| 8.00| 8.00| 8.00| 8.00|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 16 Other Term Liabilities | | | | | | | | | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 17 Total Term Liabilities | | | | | | | | | |
| ( Total of 11 to 16 ) | | | 64.21| 51.72| 39.23| 26.74| 14.25| 8.00| 8.00|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 18 Total Outside Liabilities | | | | | | | | | |
| ( 10 + 17 ) | | | 77.54| 65.11| 52.70| 40.29| 27.90| 15.49| 9.34|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| | | | | | | | | | |
| NET WORTH | | | | | | | | | |
| | | | | | | | | | |
| 19 Ordinary Share Capital | | | 21.59| 27.67| 34.14| 40.76| 46.93| 52.42| 56.29|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 20 General Reserve | | | | | | | | | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 21 Revaluation Reserve | | | | | | | | | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 22 Other Reserves (excl.Provisions)| | | | | | | | | |
| | | | | | | | | | |
| | | | | | | | | | |
| | | | | | | | | | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 23 Surplus [+] Or Deficit [-] in | | | | | | | | | |
| Profit and Loss Account | | | | | | | | | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 24 Net Worth | | | 21.59| 27.67| 34.14| 40.76| 46.93| 52.42| 56.29|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 25 Total Liabilities ( 18 + 24 ) | | | 99.13| 92.78| 86.84| 81.05| 74.83| 67.91| 65.63|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
|---------------------------------------------------------------------------------------------------------------------|
-----------------------------------------------------------------------------------------------------------------------
ELITE CAPSULE CO

ASSESSEMENT OF WORKING CAPITAL REQUIREMENTS

F O R M I I I
ANALYSIS OF BALANCE SHEET ( Rupees in Lacs)
|=====================================================================================================================|
| | As per Balance Sheet As At |
| | Actuals / Estimates |
| | for the Year Ended / Ending on |
| |--------------------------------------------------------------------------------|
| | 2023-24| 2024-25| 2025-26| 2026-27| 2027-28| 2028-29| 2029-30| 2030-31| 2031-32|
| |--------------------------------------------------------------------------------|
| | Last Two Years |Current | Following Year Projections |
| | Actuals | Year | |
| | As Per Audited |Estimate| |
| | Accounts | | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 |
|------------------------------------|-----------------|--------|--------|--------|--------|--------|--------|--------|
| | | | | | | | | | |
| CURRENT ASSETS | | | | | | | | | |
| | | | | | | | | | |
| 26 Cash and Bank Balances | | | 2.50| 3.00| 3.50| 4.00| 4.50| 5.00| 5.50|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 27 Investments ( other than Long | | | | | | | | | |
| Term Investments ) | | | | | | | | | |
| (i) Government And Other | | | | | | | | | |
| Trustee Securities | | | | | | | | | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| (ii) Fixed Deposits with Banks .| | | | | | | | | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 28 (i) Receivables Other Than | | | | | | | | | |
| Deferred And Exports | | | | | | | | | |
| ( incl. Bills Purchased | | | | | | | | | |
| / Discounted by Banks ) .| | | 4.43| 4.02| 4.33| 4.66| 4.99| 5.33| 5.66|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| (ii) Export Receivables | | | | | | | | | |
| ( incldg. Bills Purchased | | | | | | | | | |
| / Discounted by Banks ) .| | | | | | | | | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 29 Instalment Of Deferred | | | | | | | | | |
| Receivables (Due within 1 Year) | | | | | | | | | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 30 Inventory | | | | | | | | | |
| (i) Raw Materials ( including | | | | | | | | | |
| stores and other items | | | | | | | | | |
| used in the process of | | | | | | | | | |
| manufacture ) | | | | | | | | | |
| (a) Imported | | | | | | | | | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| (b) Indigenous | | | 2.71| 2.43| 2.66| 2.91| 3.16| 3.42| 3.70|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| (ii) Stock In Process | | | 0.22| 0.24| 0.26| 0.29| 0.31| 0.34| 0.37|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| (iii) Finished Goods | | | 2.67| 2.28| 2.49| 2.73| 2.97| 3.22| 3.48|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| (iv) Other Consumable Spares | | | | | | | | | |
| (a) Imported | | | | | | | | | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| (b) Indigenous | | | | | | | | | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 31 Advances to Suppliers of | | | | | | | | | |
| Raw Materials & Stores/Spares | | | | | | | | | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 32 Advance Payment of Taxes | | | | | | | | | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 33 Other Current Assets | | | | | | | | | |
| ( Specify major items ) | | | | | | | | | |
| Pre-Paid Expenses | | | 4.03| 10.77| 14.25| 16.23| 16.46| 14.53| 16.26|
| | | | | | | | | | |
| | | | | | | | | | |
| | | | | | | | | | |
| | | | | | | | | | |
| | | | | | | | | | |
| | | | | | | | | | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 34 Total Current Assets | | | | | | | | | |
| ( Total of 26 to 33 ) | | | 16.56| 22.74| 27.49| 30.82| 32.39| 31.84| 34.97|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
-----------------------------------------------------------------------------------------------------------------------
ELITE CAPSULE CO

ASSESSEMENT OF WORKING CAPITAL REQUIREMENTS

F O R M I I I
ANALYSIS OF BALANCE SHEET ( Rupees in Lacs)
|=====================================================================================================================|
| | As per Balance Sheet As At |
| | Actuals / Estimates |
| | for the Year Ended / Ending on |
| |--------------------------------------------------------------------------------|
| | 2023-24| 2024-25| 2025-26| 2026-27| 2027-28| 2028-29| 2029-30| 2030-31| 2031-32|
| |--------------------------------------------------------------------------------|
| | Last Two Years |Current | Following Year Projections |
| | Actuals | Year | |
| | As Per Audited |Estimate| |
| | Accounts | | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 |
|------------------------------------|-----------------|--------|--------|--------|--------|--------|--------|--------|
| FIXED ASSETS | | | | | | | | | |
| | | | | | | | | | |
| 35 Gross Block ( Land & Building | | | | | | | | | |
| Machinery, Work in Progress ) | | | 95.80| 95.80| 95.80| 95.80| 95.80| 95.80| 95.80|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 36 Depreciation to Date | | | 14.43| 26.66| 37.05| 45.87| 53.36| 59.73| 65.14|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 37 Net Block ( 35 - 36 ) | | | 81.37| 69.14| 58.75| 49.93| 42.44| 36.07| 30.66|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| OTHER NON-CURRENT ASSETS | | | | | | | | | |
| | | | | | | | | | |
| 38 Investments / Book Debits / | | | | | | | | | |
| Advances / Deposits which are | | | | | | | | | |
| not Current Assets | | | | | | | | | |
| (i) (a) Investments in | | | | | | | | | |
| Subsidiary Companies/ | | | | | | | | | |
| Affliates | | | | | | | | | |
| (b) Others | | | | | | | | | |
| (ii) Advances to Suppliers of | | | | | | | | | |
| Capital Good & Contractors| | | | | | | | | |
| (iii) Deferred Receivables | | | | | | | | | |
| (maturity exceeding 1 yr) | | | | | | | | | |
| (iv) Others | | | | | | | | | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 39 Non-Consumable Stores & Spares .| | | | | | | | | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 40 Other Non-Current Assets | | | | | | | | | |
| incl. Dues from Directors | | | | | | | | | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 41 Total Other Non-Current Assets | | | | | | | | | |
| (Total of 38 to 40 ) | | | | | | | | | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 42 Intangible Assets ( Patents, | | | | | | | | | |
| Goodwill, Preliminary | | | | | | | | | |
| Expenses, Bad / Doubtful Debts | | | | | | | | | |
| not provided for, Etc. ) | | | | | | | | | |
| P & P Expenses | | | 1.20| 0.90| 0.60| 0.30| | | |
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 43 Total Assets | | | | | | | | | |
| ( Total of 34, 37, 41 & 42 ) | | | 99.13| 92.78| 86.84| 81.05| 74.83| 67.91| 65.63|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
|=====================================================================================================================|
| 44 Tangible Net Worth ( 24 - 42 ) | | | 20.39| 26.77| 33.54| 40.46| 46.93| 52.42| 56.29|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 45 Net Working Capital | | | | | | | | | |
| To Tally With ( 34 - 10 ) | | | 3.23| 9.35| 14.02| 17.27| 18.74| 24.35| 33.63|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 46 Current Ratio | | | 1.24| 1.70| 2.04| 2.27| 2.37| 4.25| 26.10|
| |--------|--------|--------|--------|--------|--------|--------|--------|--------|
| 47 Total Outside Liabilities / | | | | | | | | | |
| Tangible Net Worth ( 18 / 44 ) | | | 3.80| 2.43| 1.57| 1.00| 0.59| 0.30| 0.17|
|=====================================================================================================================|
ELITE CAPSULE CO

ANNEXURE I

STATEMENT SHOWING COST OF PROJECT

AND MEANS OF FINANCE ( Rupees in Lacs )
=======================================================================
Particulars Existing Proposed Total
=======================================================================
C O S T O F P R O J E C T

Plant and Machineries

Indigenious Machineries-Main 94.95 94.95
Electrification , etc 0.15 0.15
Installation, Erection, etc 0.30 0.30

Computers, Printers, etc 0.25 0.25

Furniture & Fixtures 0.15 0.15

Preliminary & Pre-Operative Exp. 1.50 1.50

Total Capital Cost of Project 97.30 97.30

Margin Money for Working Capital 9.18 9.18
Total Cost of Project 106.48 106.48
-----------------------------------------------------------------------
=======================================================================
M E A N S O F F I N A N C E

Proprietors Capital
17.29 17.29
Total Proprietors Capital 17.29 17.29

Long/Medium Term Borrowings

TERM LOAN - MACHINERY 81.19 81.19
Total Long/Medium Term Borrowings 81.19 81.19

Unsecured Loans/Deposits
Unsecured Loan 8.00 8.00
Total Unsecured Loans/Deposits 8.00 8.00

Total Means of Finance 106.48 106.48

-----------------------------------------------------------------------
ELITE CAPSULE CO

ANNEXURE III

STATEMENT SHOWING ASSESSMENT OF WORKING CAPITAL REQUIREMENT ( Rupees in Lacs )

=====================================================================================================
Particulars Stk.Prd./Term Credit Operating Years
1st 2nd 3rd & 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
=================== Year Year Onwards===============================================================
CURRENT ASSETS
Stocks on Hand
Raw Material Cost
Indigenous 0.50 0.40 0.40 M 2.71 2.40 2.63 2.88 3.13 3.39 3.66
Packing Material 0.00 0.10 0.10 M 0.03 0.03 0.03 0.03 0.03 0.04
Work-in-Process 1.00 1.00 1.00 D 0.22 0.24 0.26 0.29 0.31 0.34 0.37
Finished Goods 0.40 0.30 0.30 M 2.67 2.28 2.49 2.73 2.97 3.22 3.48
Receivables-Domestic
Book Debts 0.50 0.40 0.40 M 4.43 4.02 4.33 4.66 4.99 5.33 5.66
Cash/Bank Balances 2.50 3.00 3.50 4.00 4.50 5.00 5.50
Other Current Assets
Misc.C/Assets-6 4.04 10.77 14.26 16.23 16.45 14.54 16.27
Gross Wkg. Capital 16.57 22.73 27.50 30.82 32.38 31.85 34.97
-----------------------------------------------------------------------------------------------------
CURRENT LIABILITIES
Sundry Creditors
Raw Material Cost
Indigenous 0.10 0.10 0.10 M 0.56 0.60 0.66 0.72 0.79 0.85 0.92
Current Expenses 0.15 0.15 0.15 M 0.18 0.20 0.22 0.24 0.27 0.29 0.32
Other Current Liabilities
Instalments Due Within Nxt 12 M
on Long/Medium Term Borrowing 12.49 12.49 12.49 12.49 12.49 6.25
Total Current Liabilities 13.24 13.29 13.37 13.46 13.54 7.39 1.24
-----------------------------------------------------------------------------------------------------
Net Wkg.Capital(Tot.CA - Tot.CL) 3.33 9.45 14.12 17.36 18.84 24.45 33.73
M.P.B.F. -Method I 11.87 16.45 19.96 22.39 23.50 23.03 25.30
As Per Tandon Com.Norm-Method II 11.68 16.25 19.74 22.15 23.24 22.74 24.99
Permissible Finance - D.P.(%age)
Indigenous ( 75.00 DP) 1.47 1.20 1.32 1.44 1.56 1.69 1.83
Packing Material Co ( 75.00 DP) 0.02 0.02 0.02 0.02 0.03 0.03
Work in Process ( 75.00 DP) 0.17 0.18 0.20 0.22 0.23 0.26 0.28
Finished Goods ( 75.00 DP) 2.00 1.71 1.87 2.05 2.23 2.42 2.61
Book Debts ( 60.00 DP) 2.66 2.41 2.60 2.80 3.00 3.20 3.40
Total Bank Finance( DP Method ) 6.29 5.52 5.99 6.52 7.04 7.58 8.14
Bank Finance( Turnover Method ) 21.27 24.13 25.95 27.95 29.95 31.95 33.95
Bank Finance : As Given Amount 0.10 0.10 0.10 0.10 0.10 0.10 0.10
Margin Money : (At Commencement) 9.18 8.07 8.75
Margin Money:(incl.Cash/Bk. Bal) 15.72 21.84 26.51 29.75 31.23 30.60 33.63
% Margin Money - Net Wkg.Capital 99.37 99.54 99.62 99.67 99.68 99.67 99.70
Current Ratio (excl.instalments) 19.53 25.32 27.99 28.91 28.08 25.59 26.09
Current Ratio (incl.instalments) 1.24 1.70 2.04 2.27 2.37 4.25 26.09
-----------------------------------------------------------------------------------------------------
ELITE CAPSULE CO

ANNEXURE VI

STATEMENT SHOWING IMPORTANT FINANCIAL RATIOS - I ( Rupees in Lacs )

===============================================================================================
P a r t i c u l a r s Operating Years
2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
===============================================================================================
Profit Percentages to Net Sales
Gross Profit 14.39 19.39 22.12 24.61 26.48 27.78 28.51
% Of G.P. to Net Sales 13.53 16.07 17.05 17.61 17.68 17.39 16.80
P.B.I.D.T. 26.40 29.00 29.65 30.31 30.57 30.75 30.18
% Of PBIDT to Net Sales 24.83 24.03 22.85 21.69 20.41 19.25 17.78
Net Profit Before Taxes 4.30 10.37 14.13 17.62 20.48 23.05 24.58
% of N.P.B.T. To Net Sales 4.04 8.59 10.89 12.61 13.68 14.43 14.48
Net Profit After Taxes 4.30 10.08 13.47 16.61 19.18 21.49 22.87
% of N.P.A.T. To Net Sales 4.04 8.35 10.38 11.89 12.81 13.45 13.47
Net Cash Accruals 19.03 22.61 24.16 25.73 26.97 27.86 28.28
% Of Cash Accruals to NSales 17.90 18.74 18.62 18.41 18.01 17.44 16.66
-----------------------------------------------------------------------------------------------
Debt Service Coverage Ratio
Funds Available to Service Debts
Net Profit After Taxes 4.30 10.08 13.47 16.61 19.18 21.49 22.87
Depreciation Charges 14.43 12.23 10.39 8.82 7.49 6.37 5.41
P.& P. Exp. W/Off 0.30 0.30 0.30 0.30 0.30
Interest on Long/Medium Term 7.66 6.39 5.12 3.86 2.59 1.32 0.18
T o t a l 26.69 29.00 29.28 29.59 29.56 29.18 28.46
Debt Service Obligations
Repayment of Long/Medium Ter 12.49 12.49 12.49 12.49 12.49 12.49 6.25
Interest on Long/Medium Term 7.66 6.39 5.12 3.86 2.59 1.32 0.18
T o t a l 20.15 18.88 17.61 16.35 15.08 13.81 6.43

D. S. C. R. (Individual) 1.32 1.54 1.66 1.81 1.96 2.11 4.43

D. S. C. R. (Cumulative) ..... 1.32 1.43 1.50 1.57 1.64 1.70 1.86
D. S. C. R. (Overall) ........ .................. 1.86 ...................................
-----------------------------------------------------------------------------------------------
Indebtedness Ratios Initial
DEBT / EQUITY (Non Quasi) 5.16 3.76 2.40 1.54 0.97 0.57 0.27 0.14
DEBT / EQUITY ( Quasi ) 3.21 2.42 1.62 1.05 0.64 0.34 0.10 0.00
TOL / TNW (Non Quasi) 3.80 2.43 1.57 1.00 0.59 0.30 0.17
TOL / TNW ( Quasi ) 2.45 1.64 1.08 0.67 0.36 0.12 0.02
Assets Turnover Ratio (x) 1.09 1.31 1.50 1.73 2.00 2.35 2.59
Int.Coverage-PBIDT/Int. 3.44 4.53 5.78 7.83 11.76 23.12 158.84
-----------------------------------------------------------------------------------------------
-----------------------------------------------------------------------------------------------
ELITE CAPSULE CO

ANNEXURE VII

STATEMENT SHOWING IMPORTANT FINANCIAL RATIOS - II ( Rupees in Lacs )

===============================================================================================
Particulars Variability Operating Years
2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
===============================================================================================
BREAK EVEN ANALYSIS
Total Sales Value of Output 110.00 120.00 130.00 140.00 150.00 160.00 170.00
Other Operating Income
Total Operating Income 110.00 120.00 130.00 140.00 150.00 160.00 170.00
-----------------------------------------------------------------------------------------------
Variable Cost & Expenses
Raw Material Cost 100.00 65.08 71.88 79.04 86.39 93.95 101.71 109.69
Sales Commission/Exp. 100.00
Less:W.I.P. Adjustments 0.22 0.02 0.02 0.03 0.02 0.03 0.03
Total Variable Cost 64.86 71.86 79.02 86.36 93.93 101.68 109.66
Net Contribution (Basic) 45.14 48.14 50.98 53.64 56.07 58.32 60.34
P V Ratio(%)(Basic) 41.03 40.11 39.21 38.31 37.38 36.45 35.49
-----------------------------------------------------------------------------------------------
Semi-Variable Expenses
(variable part)
Packing Material Cost 100.00 2.76 3.00 3.25 3.50 3.75 4.00 4.25
Total Variable Cost 67.62 74.86 82.27 89.86 97.68 105.68 113.91
Net Contribution(General) 42.38 45.14 47.73 50.14 52.32 54.32 56.09
P V Ratio(%)(General) 38.52 37.61 36.71 35.81 34.88 33.95 32.99
-----------------------------------------------------------------------------------------------
Fixed Expenses / Cost
Employees Expenses 100.00 12.28 13.50 14.85 16.34 17.97 19.77 21.75
Power/Electricity Expen 100.00 0.28 0.30 0.33 0.35 0.38 0.40 0.43
Administration Expenses 100.00 1.06 1.16 1.28 1.41 1.55 1.70 1.87
Selling Expenses 100.00 1.06 1.16 1.28 1.41 1.55 1.70 1.87
Interest-Term Borrwings 100.00 7.66 6.39 5.12 3.86 2.59 1.32 0.18
Intrest-Working Capital 100.00 0.01 0.01 0.01 0.01 0.01 0.01 0.01
Depreciation Charges 100.00 14.43 12.23 10.39 8.82 7.49 6.37 5.41
Deferred Expenses W/Off 100.00 0.30 0.30 0.30 0.30 0.30
Total Fixed Expenses 37.08 35.05 33.56 32.50 31.84 31.27 31.52
Total Cash Fixed Exp. 22.35 22.52 22.87 23.38 24.05 24.90 26.11
-----------------------------------------------------------------------------------------------
Cash Break Even Sales 58.01 59.86 62.28 65.28 68.95 73.34 79.13
Cash Margin of Safety 48.31 60.80 67.46 74.46 80.79 86.40 90.61
Break Even Sales 96.24 93.17 91.40 90.74 91.28 92.10 95.53
Margin of safety 10.08 27.49 38.34 49.00 58.46 67.64 74.21
-----------------------------------------------------------------------------------------------
At Maximum Utilisation : Year 7.00
(as % of Installed Capacity)
Cash B.E.P. : % 39.62
B.E.P. : % 47.83
---------------------------------------------------------
ELITE CAPSULE CO

ANNEXURE VIII

STATEMENT SHOWING IMPORTANT FINANCIAL RATIOS - III

================================================================================================
Particulars Operating Years
2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
================================================================================================
Post Tax INTERNAL RATE OF RETURN
IN-FLOW of Funds
Net Profit After Taxes 4.30 10.08 13.47 16.61 19.18 21.49 22.87
Added Back
Depreciation Charges 14.43 12.23 10.39 8.82 7.49 6.37 5.41
P & P Expenses W/off 0.30 0.30 0.30 0.30 0.30
Interest Charges 7.66 6.39 5.12 3.86 2.59 1.32 0.18
Revenue Inflow of Funds 26.69 29.00 29.28 29.59 29.56 29.18 28.46
Residual Value-M/Money 9.18
Total Inflow of Funds 26.69 29.00 29.28 29.59 29.56 29.18 37.64

OUT-FLOW of Funds
Capital Out-flow of Funds 106.48

Present Value (PV) Factor 0.0000000 0.0000000 0.0000000 0.0000000 0.0000000 0.0000000 0.0000000
Discounted Cash In-Flow
Discounted Cash Out-Flow

------------------------------------------------------------------------------------------------
Pre Tax INTERNAL RATE OF RETURN
IN-FLOW of Funds
Net Profit Before Taxes 4.30 10.37 14.13 17.62 20.48 23.05 24.58
Added Back
Depreciation Charges 14.43 12.23 10.39 8.82 7.49 6.37 5.41
P & P Expenses W/off 0.30 0.30 0.30 0.30 0.30
Interest Charges 7.66 6.39 5.12 3.86 2.59 1.32 0.18
Revenue Inflow of Funds 26.69 29.29 29.94 30.60 30.86 30.74 30.17
Residual Value-M/Money 9.18
Total Inflow of Funds 26.69 29.29 29.94 30.60 30.86 30.74 39.35

OUT-FLOW of Funds
Capital Out-flow of Funds 106.48

Present Value(PV) Factor 0.0000000 0.0000000 0.0000000 0.0000000 0.0000000 0.0000000 0.0000000
Discounted Cash In-Flow
Discounted Cash Out-Flow

------------------------------------------------------------------------------------------------
Un-Discounted
PAY BACK PERIOD :: 3 YEARS & 5.00 MONTHS
------------------------------------------------------------------------------------------------
ELITE CAPSULE CO

ANNEXURE X

STATEMENT SHOWING USAGE OF DETERMINED LOAD/CAPACITY AND QUANTITATIVE DETAILS

=====================================================================================================================
Particulars Uom Operating Years
2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
=====================================================================================================================
Determined Capacity P.A.
of Products/Services
Coffee Capsules Box 100000.00 100000.00 100000.00 100000.00 100000.00 100000.00 100000.00

Achievable Efficiency/Yield %
of Products/Services/Items
Coffee Capsules % 100.00 100.00 100.00 100.00 100.00 100.00 100.00

Net Usable Load/Capacity

of Products/Services/Items
Coffee Capsules Box 100000.00 100000.00 100000.00 100000.00 100000.00 100000.00 100000.00

No of Shifts Wkg./Day 2.00 2.00 2.00 2.00 2.00 2.00 2.00

No of Working Days/Year 300 300 300 300 300 300 300

Expected Usage/Utilisation of
Achievable Load/Capacity (%)
Coffee Capsules % 55.00 60.00 65.00 70.00 75.00 80.00 85.00

Working Months in a year

Coffee Capsules Mth 12.00 12.00 12.00 12.00 12.00 12.00 12.00

Expected Usage/Output/Sales
of Products/Services/Items
Coffee Capsules Box 55000.00 60000.00 65000.00 70000.00 75000.00 80000.00 85000.00

Opening Stocks - (Finished)

of Products/Services/Items
Coffee Capsules Box 1833.33 1500.00 1625.00 1750.00 1875.00 2000.00

Closing Stocks - (Finished)

of Products/Services/Items
Coffee Capsules Box 1833.33 1500.00 1625.00 1750.00 1875.00 2000.00 2125.00

Expected Sales/Revenue/Income
of Products/Services/Items
Coffee Capsules Box 53166.67 60333.33 64875.00 69875.00 74875.00 79875.00 84875.00
---------------------------------------------------------------------------------------------------------------------
ELITE CAPSULE CO

ANNEXURE XI

STATEMENT SHOWING DOMESTIC SALES REALISATION ( Rupees in Lacs )

=========================================================================
Operating Description of Quantity Nett Nett
Year Product/Service/Item Uom (Domestic) Price (Rs) Value
=========================================================================

2025-26
Coffee Capsules Box 53166.67 200.00 106.33
Year Totals :: 53166.67 106.33

2026-27
Coffee Capsules Box 60333.33 200.00 120.67
Year Totals :: 60333.33 120.67

2027-28
Coffee Capsules Box 64875.00 200.00 129.75
Year Totals :: 64875.00 129.75

2028-29
Coffee Capsules Box 69875.00 200.00 139.75
Year Totals :: 69875.00 139.75

2029-30
Coffee Capsules Box 74875.00 200.00 149.75
Year Totals :: 74875.00 149.75

2030-31
Coffee Capsules Box 79875.00 200.00 159.75
Year Totals :: 79875.00 159.75

2031-32
Coffee Capsules Box 84875.00 200.00 169.75
Year Totals :: 84875.00 169.75
-------------------------------------------------------------------------
ELITE CAPSULE CO
ANNEXURE XXIX
STATEMENT SHOWING INTEREST CHARGES
LONG/MEDIUM TERM BORROWINGS ( Rupees in Lacs )
==================================================================
A Name of Institution/Bank :: TERM LOAN - MACHINERY
B Term Borrowing Amount :: 81.19
C Repayment Term (Years) :: 6.50
D Repayment Instalments :: 78.00
E Repayment Commencement :: Year - 1 1st Mth.
F Rate of Interest(General) :: 10.15 % Per Annum
F Rate of Interest(Initial) :: 0.00 % Per Annum
G Apply Gen. Int. Rate from Year :: 1 Month :: 1
H Interest Calculation :: Monthly
==================================================================
Operating Period Repayment Amount Interest
Year Ended Amount Outstanding Amount
==================================================================
2025-26 1 1.04 80.15 0.69
2 1.04 79.11 0.68
3 1.04 78.07 0.67
4 1.04 77.03 0.66
5 1.04 75.99 0.65
6 1.04 74.94 0.64
7 1.04 73.90 0.63
8 1.04 72.86 0.63
9 1.04 71.82 0.62
10 1.04 70.78 0.61
11 1.04 69.74 0.60
12 1.04 68.70 0.59
TOTAL : 12.49 7.66
2026-27 1 1.04 67.66 0.58
2 1.04 66.62 0.57
3 1.04 65.58 0.56
4 1.04 64.54 0.55
5 1.04 63.49 0.55
6 1.04 62.45 0.54
7 1.04 61.41 0.53
8 1.04 60.37 0.52
9 1.04 59.33 0.51
10 1.04 58.29 0.50
11 1.04 57.25 0.49
12 1.04 56.21 0.48
TOTAL : 12.49 6.39
2027-28 1 1.04 55.17 0.48
2 1.04 54.13 0.47
3 1.04 53.09 0.46
4 1.04 52.04 0.45
5 1.04 51.00 0.44
6 1.04 49.96 0.43
7 1.04 48.92 0.42
8 1.04 47.88 0.41
9 1.04 46.84 0.41
10 1.04 45.80 0.40
11 1.04 44.76 0.39
12 1.04 43.72 0.38
TOTAL : 12.49 5.12
2028-29 1 1.04 42.68 0.37
2 1.04 41.64 0.36
3 1.04 40.60 0.35
4 1.04 39.55 0.34
5 1.04 38.51 0.33
6 1.04 37.47 0.33
7 1.04 36.43 0.32
==================================================================
==================================================================
Operating Period Repayment Amount Interest
Year Ended Amount Outstanding Amount
==================================================================
8 1.04 35.39 0.31
9 1.04 34.35 0.30
10 1.04 33.31 0.29
11 1.04 32.27 0.28
12 1.04 31.23 0.27
TOTAL : 12.49 3.86
2029-30 1 1.04 30.19 0.26
2 1.04 29.15 0.26
3 1.04 28.10 0.25
4 1.04 27.06 0.24
5 1.04 26.02 0.23
6 1.04 24.98 0.22
7 1.04 23.94 0.21
8 1.04 22.90 0.20
9 1.04 21.86 0.19
10 1.04 20.82 0.18
11 1.04 19.78 0.18
12 1.04 18.74 0.17
TOTAL : 12.49 2.59
2030-31 1 1.04 17.70 0.16
2 1.04 16.65 0.15
3 1.04 15.61 0.14
4 1.04 14.57 0.13
5 1.04 13.53 0.12
6 1.04 12.49 0.11
7 1.04 11.45 0.11
8 1.04 10.41 0.10
9 1.04 9.37 0.09
10 1.04 8.33 0.08
11 1.04 7.29 0.07
12 1.04 6.25 0.06
TOTAL : 12.49 1.32
2031-32 1 1.04 5.20 0.05
2 1.04 4.16 0.04
3 1.04 3.12 0.04
4 1.04 2.08 0.03
5 1.04 1.04 0.02
6 1.04 0.01
TOTAL : 6.25 0.18
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* Repayment is considered as being made at the end of the period