10

11
12 2020 2021
13 Year ended (DD-Mon-YYYY) 31-Mar-2020 31-Mar-2021
14 No. Of Months 12 12
15 Exchange Rate
16 Aud. Aud.
17 PROFIT & LOSS ACCOUNT INPUT
18 Gross Sales
19 - Domestic 984.79 1008.48
20 - Export
21 Sub Total (Gross Sales) 984.79 1008.48
22
23 Less GST
24
25 Net Sales 984.79 1008.48
26
27 % wise rise/fall in net sales as compared to previous year 2.41
28
29 Other Operating Income
30 Export Incentives
31 Duty Drawback
32 Others 68.82 39.33
33 Total Operating Income 1053.61 1047.81
34
35 Cost of Sales
36 Raw materials consumed
37 i) Imported
38 ii) Indigenous 989.92 977.58
39
40 Other Spares consumed
41 i) Imported
42 ii) Indigenous
43
44 Power and fuel
45 Direct labour and wages 10.14 9.10
46 Repair and Maintanance
47 Other manufacturing expenses
48 Depreciation 4.50 3.81
49 Sub Total 1004.56 990.50
50
51 Add: Op. Stock of WIP
52 Less: Cl. Stock of WIP
53 Total Cost of Production 1004.56 990.50
54
55 Add Opening Stock of Finished Goods 229.05 228.05
56 Less: Cl. Stock of Finished Goods 228.05 207.69
57 Total Cost of Sales 1005.56 1010.86
58
59 Selling, Gen. & Administration Exp 20.11 19.67
60
61 Cost of Sales + SGA 1025.67 1030.53
62
63 Operating Profit before Interest 27.94 17.28
64
65 Interest payment to Banks
66 Interest - WC 10.52 0.74
67 Interest - Term Loans
68 Interest payment to FIs
69 Interest - WC
70 Interest - Term Loans
71 Total Interest 10.52 0.74
72
73 Operating Profit after Interest 17.42 16.54
74
75 Non Operating Items
76
77 Add Non Operating Income
78 Profit on sale of assets/ investments
79 Investments and Dividend
80 Forex gains
81 Non-op. income from subsidiaries
82 Tax Refund
83 Other Non Operating Income
84 Total non-operating Income 0.00 0.00
85
86 Deduct Non Operating Expenses
87 Loss on sale of assets
88 Prem. Expenses w/off
89 Other Non- operating exp.
90 Total Non-operating expenses 0.00 0.00
91
92 Net of Non-operating Income / Expenses 0.00 0.00
93
94 Profit Before Interest Depreciation & Taxes (PBIDT) 32.44 21.09
95
96 Profit Before tax 17.42 16.54
97
98 Provision for taxation:
99 Current
100 Deferred
101 Sub Total: Provision for taxation 0.00 0.00
102
103 Net Profit After tax 17.42 16.54
104
105 Extraordinary Items adjustments:
106 Extraordinary Income adjustments (+)
107 Extraordinary Expenses adjustments (-)
108 SubTotal Extraordinary items 0.00 0.00
109
110 Adjusted PAT (excl Extraordinary Items) 17.42 16.54
111
112 Dividend Paid
113 On Equity Capital
114 On Preference Sh. Capital
115 Dividend tax
116 Partners' withdrawal
117 Dividend (%)
118 Retained Profit 17.42 16.54
119
120 Cash Accruals 21.91 20.35
121
122 BALANCE SHEET (LIABILITIES ) INPUT
123
124 CURRENT LIABILITIES
125
Short term borrowings from Banks (including bills purchased,
126 discounted & excess borrowings placed on repayment basis)
127 Bank Borrowings - From our Bank 63.91 32.37
128 Bank Borrowings - From other Banks
129 Sub Total 63.91 32.37
130
131 Short term borrowings from Associates & Group Concerns
132
133 Short term borrowings from Others
134
135 Creditors for purchases 181.81 119.23
136
137 Advances/ payments from customers/deposits from dealers.
138
139 Provisions
140 - Tax 0.00 0.40
141 -Others
142
143 Dividends Payable
144 Interest and other Charges Accrued but not Due
145 Statutory liabilities due within one year
146
Installments of Term Loans / Deferred payment credits /
Debentures / deposits / redeemable preference shares (due within
147 one year) - To Banks
148
149 Deposits
150
151 Other Current Liabilities due within one year
152
153 Total Current Liabilities 245.72 152.01
154
155 TERM LIABILITIES
156
157 Union Bank GECL
158 UGECL
159 COVID Loan Union Bank
160 Car Loan UBI 8.60 5.92
161 IDFC First Bank
162 RBL Bank
163 Standard Chartered Bank
164 Unsecured Loans not considered Quasi Equity 67.83 71.83
165 Unsecured Loans considered Quasi Equity
166 Other term liabilities
167 Total Term Liabilities 76.43 77.75
168 Other term liabilities 8.60 5.92
169 TOTAL OUTSIDE LIABILITIES 322.15 229.76
170
171 NET WORTH
172 Equity Share Capital
173 Share Capital (Paid-up)/Partners Capital 186.46 190.07
174 Share Application (finalised for allotment)
175 Sub Total (Share Capital) 186.46 190.07
176
177 General Reserve
178 Capital Reserve
179 Capital Redemption Reserve
180 Statutory Reserve
181 Employees Stock Option Outstanding
182 Revaluation Reserve
183
184
185 Other Reserves & Surplus:
186 Share Premium
187 Capital subsidy
188 Others Less Drawings
189 Balance in P&L Account (+ / - )
190 Total Reserves & Surplus 0.00 0.00
191 NET WORTH 186.46 190.07
192
193 TOTAL LIABILITIES 508.62 419.83
194
195 BALANCE SHEET (ASSETS) INPUT
196
197 CURRENT ASSETS
198
199 Cash & Bank Balances 30.85 36.70
200
201 Investments
202 Govt. and other trustee Securities
203 Fixed Deposits with Banks
204 Others 1.10
205
206 Receivables
207 Receivables Other than Deferred & exports (Domestic) 134.70 68.10
208 Export Receivables
209 Note :
210 1. All receivable upto 180 days only to be included.
211 2. Sale bills negotiated under LC to be excluded.
212
213 Deferred receivable (due within one year.)
214
215 Inventory
216 Raw Materials - Imported
217 Raw Materials - Indigenous 228.05 207.69
218 Work in process
219 Finished Goods (incl Traded Goods)
220 Other consumable spares - Imported
221 Other consumable spares - Indigenous
222 Sub total (Inventory) 228.05 207.69
223
224 Advances to suppliers
225
226 GST Input
227 Advance Tax
228 Other current Assets
229
230 TOTAL CURRENT ASSETS 393.60 313.58
231
232 FIXED ASSETS
233 Gross Block 29.10 25.16
234 Less: Depreciation 4.50 3.81
235 Net Block 24.60 21.35
236
237 Capital Work in progress
238
239 NON-CURRENT ASSETS
240
Investments / Book Debts / Advances / Deposits (which are
241 not current assets):
242 Investments in Group concerns
243 Loans to group concerns / Advances to subsidiaries
244 Investments in others 1.10
245 Advances to suppliers of capital goods and contractors
246 Deferred receivables (maturity exceeding one year)
247 Interest Receivable HSEB
248 Other Non Current Assets
249
250 Deferred Tax Asset/Income Tax Refundable
251
252 Security 89.32 84.89
253
254 TOTAL NON CURRENT ASSETS 90.42 84.89
255
Intangible Assets:
256 Goodwill, Patents & trademarks
Accumulated Losses,Preliminary expenses,Miscellaneous
257 expenditure not w/off, Other deferred revenue expenses
258
259 TOTAL ASSETS 508.62 419.83
 260
261 TANGIBLE NETWORTH 186.46 190.07
262
263
264 DIFFERENCE IN B/S 0.00 0.00
265
266 Net working capital 147.87 161.57
267 Current Ratio 1.60 2.06
268 TOL / TNW 1.73 1.21

Break Up Sheet

2020 2021
S. No. Year ending as of 31st March
Aud. Aud.
a. Paid up Capital 186.46 190.07
b. Reserves & Surplus 0.00 0.00
c. Intangible Assets 0.00 0.00
Tangible Net Worth (a+b-c)
d. (excl. revaluation reserve if any) 186.46 190.07
Adjusted Tangible Net Worth
d(i) (Net of investment, loan in the group & outside entities) 185.36 190.07
e. Long Term Liabilities 76.43 77.75
e(i) (w/w) Unsecured Loans 67.83 71.83
e(ii) (w/w) Unsecured Loans Directors-Quasi Capital 0.00 0.00
f. Capital Employed (d+e) 262.90 267.82
g. Net Block 24.60 21.35
h. Investments 1.10 0.00
i. Non Current Assets (Including Investment) 90.42 84.89
j. Net Working Capital (f-g-h-i) or (k-l) 147.87 161.57
k. Current Assets 393.60 313.58
l. Current Liabilities 245.72 152.01
m. Current Ratio (k/l) 1.60 2.06
n. Debt Equity Ratio-TL/TNW (e/d) 0.41 0.41
n(i) Debt Equity Ratio (Along with Quasi) [e-e(ii)/d+e(ii)] 0.41 0.41
o. TOL/TNW ((e+l)/d) 1.73 1.21
o(i) TOL/Adjusted TNW [(e+l)/d(i)] 1.74 1.21
p. TOL/TNW (Along with Quasi) [(e+l-e(ii))/d+e(ii)] 1.73 1.21
p(i) TOL/Adjusted TNW (Along with Quasi) [(e+l-e(ii))/d(i)+e(ii)] 1.74 1.21
q. Net Sales 984.79 1008.48
r. Other Income 0.00 0.00
s. Cost of Sale 1005.56 1010.86
t. Cost of Sale+SGA-Depriciation 1021.18 1026.72
u. Operating Profit/EBDITA (Inclusive of Other Income) 32.44 21.09
u(i) EBIT (y+v+x) 27.94 17.28
v. Interest/Finance Charge 10.52 0.74
v(i) Interest service coverage ratio [u(i)/v] 3.08 28.62
w. Depriciation 4.50 3.81
x. Tax 0.00 0.00
y. Net Profit After Tax (u-v-w-x) 17.42 16.54
z. Cash Accruals 21.91 20.35

Holding Level

2020 2021
Particular
Aud. Aud.
Raw Materials 228.05 207.69
(No of Months) 2.76 2.55
WIP 0.00 0.00
(No of Months) 0.00 0.00
Finished Goods 0.00 0.00
(No of Months) 0.00 0.00
Consumable Stores & Spares 0.00 0.00
(No of Months)
Receivables 134.70 68.10
(No of Months) 1.64 0.81
S Creditors 181.81 119.23
(No of Months) 2.20 1.46
2.20 1.90
FBF Method

2020 2021
Particular
Aud. Aud.
1. Total Current Assets 393.60 313.58
2. Other CL[excl. Bank Borro] 181.81 119.63
3. Working Capital Gap 211.78 193.95
4. Minimum Stipulated Margin 52.95 48.49
5. NWC [Actual / Projected] 147.87 161.57
6. Higher of 4 & 5 147.87 161.57
7. FBF (3-6) 63.91 32.37
8. NWC to TCA % 37.57 51.53
9. FBF to TCA % 16.24 10.32
10. Creditor to TCA % 46.19 38.02
11. Net Sale 984.79 1008.48
12. Inventory to Net Sale (Months) 2.78 2.47
13. Inventory to Cost of Sale (Months) 2.72 2.47
14. Receivable to Gross Sale (Months) 1.64 0.81
15. Sundry Creditor to Purchase (Months) 2.20 1.46

Turnover Method

2020 2021
Particular
Aud. Aud.
1. Sales 984.79 1008.48
2. 25% of above 246.20 252.12
3. 5% promoters Cont.(min margin) 49.24 50.42
4. NWC available in the system 147.87 161.57
5. Higher of 3 & 4 147.87 161.57
6. Permissible Bank Finance(2-5) 98.32 90.55

GSTR Detial

Previous FY. Running FY.

Months
2021-22 2022-23
April
May
June
July
August
September
October
November
December
January
February
March
Total 0 0

Build Up of Net Working Capital

2021 2022
Build up of NWC
Aud. Aud.

Opening Balance of NWC (A) 147.87 161.58

Additions:
a) Increase in Tangible Net worth 3.61 2.20
b) increase in revaluation reserve
c) Increase in Unsecured Loans 4.00 17.13
d) Increase in Other Term Liabilities 0.00 0.00
e) Decrease in Fixed Assets 3.25 0.04
f) Decrease in Other Non-Current Assets 5.53 8.13
Total Additions (B) 16.39 27.50

Deductions:
a) Decrease in Tangible Net worth 0.00 0.00
b) Decrease in Revaluation reserve
c) Decrease in Unsecured Loans 0.00 0.00
d) Decrease in Other Term Liabilities 2.68 3.93
e) Increase in Fixed Assets 0.00 0.00
f) Increase in Other Non-Current Assets 0.00 0.00
Total Deductions (C) 2.68 3.93
Build-up of NWC (D = B-C) 13.71 23.57
Closing Balance of NWC (A+D) 161.58 185.15
 2022 2023 2024 2025 2026 2027 2028 2029
31-Mar-202231-Mar-202331-Mar-202431-Mar-202531-Mar-202631-Mar-202731-Mar-202831-Mar-2029
12 12 12 12 12 12 12 12

Aud. Aud. Est. Proj. Proj. Proj. Projections Projections

1020.54 1045.18 866.75

1020.54 1045.18 866.75 0.00 0.00 0.00 0.00 0.00

1020.54 1045.18 866.75 0.00 0.00 0.00 0.00 0.00

1.20 2.41 -17.07 0.00 0.00 0.00 0.00 0.00

41.79 27.37 29.64

1062.33 1072.55 896.39 0.00 0.00 0.00 0.00 0.00

1007.25 1034.30 684.04

11.38 11.46 12.32

3.48 3.71 3.23

1022.11 1049.47 699.59 0.00 0.00 0.00 0.00 0.00

1022.11 1049.47 699.59 0.00 0.00 0.00 0.00 0.00

207.69 206.72 238.68

206.72 238.68 76.57
1023.08 1017.51 861.70 0.00 0.00 0.00 0.00 0.00

18.24 32.18 15.16

1041.32 1049.69 876.86 0.00 0.00 0.00 0.00 0.00

21.01 22.87 19.53 0.00 0.00 0.00 0.00 0.00

4.17 7.85 4.27

4.17 7.85 4.27 0.00 0.00 0.00 0.00 0.00

16.84 15.02 15.26 0.00 0.00 0.00 0.00 0.00

 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

24.49 26.57 22.76 0.00 0.00 0.00 0.00 0.00

16.84 15.02 15.26 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

16.84 15.02 15.26 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

16.84 15.02 15.26 0.00 0.00 0.00 0.00 0.00

16.84 15.02 15.26 0.00 0.00 0.00 0.00 0.00

20.32 18.72 18.49 0.00 0.00 0.00 0.00 0.00

UT

40.18 59.94 0.00

40.18 59.94 0.00 0.00 0.00 0.00 0.00 0.00

90.98 119.99 41.48

 0.74 0.06 0.00

131.90 179.99 41.48 0.00 0.00 0.00 0.00 0.00

1.71 0.00

88.96 86.11 83.28

0.28 0.13
90.95 86.24 83.28 0.00 0.00 0.00 0.00 0.00
1.99 0.13 0.00 0.00 0.00 0.00 0.00 0.00
222.85 266.23 124.76 0.00 0.00 0.00 0.00 0.00

192.27 191.54 189.71

192.27 191.54 189.71 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

192.27 191.54 189.71 0.00 0.00 0.00 0.00 0.00

415.12 457.78 314.47 0.00 0.00 0.00 0.00 0.00

T
36.38 34.16 138.92

17.86 11.68 10.16

56.09 96.86 40.25

206.72 238.68 76.57

206.72 238.68 76.57 0.00 0.00 0.00 0.00 0.00

317.05 381.38 265.90 0.00 0.00 0.00 0.00 0.00

24.79 25.01 20.75

3.48 3.71 3.23 0.00 0.00 0.00 0.00 0.00
21.31 21.30 17.52 0.00 0.00 0.00 0.00 0.00

-0.45

76.76 55.54 31.05

76.76 55.09 31.05 0.00 0.00 0.00 0.00 0.00

415.12 457.77 314.47 0.00 0.00 0.00 0.00 0.00

192.27 191.54 189.71 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

185.15 201.39 224.42 0.00 0.00 0.00 0.00 0.00

2.40 2.12 6.41 0.00 0.00 0.00 0.00 0.00
1.16 1.39 0.66 0.00 0.00 0.00 0.00 0.00

2022 2023 2024 2025 2026 2027 2028 2029

Aud. Aud. Est. Proj. Proj. Proj. ProjectionsProjections
192.27 191.54 189.71 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

192.27 191.54 189.71 0.00 0.00 0.00 0.00 0.00

192.27 191.99 189.71 0.00 0.00 0.00 0.00 0.00

90.95 86.24 83.28 0.00 0.00 0.00 0.00 0.00
88.96 86.11 83.28 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
283.22 277.79 272.99 0.00 0.00 0.00 0.00 0.00
21.31 21.30 17.52 0.00 0.00 0.00 0.00 0.00
0.00 -0.45 0.00 0.00 0.00 0.00 0.00 0.00
76.76 55.09 31.05 0.00 0.00 0.00 0.00 0.00
185.15 201.39 224.42 0.00 0.00 0.00 0.00 0.00
317.05 381.38 265.90 0.00 0.00 0.00 0.00 0.00
131.90 179.99 41.48 0.00 0.00 0.00 0.00 0.00
2.40 2.12 6.41 0.00 0.00 0.00 0.00 0.00
0.47 0.45 0.44 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
0.47 0.45 0.44 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
1.16 1.39 0.66 0.00 0.00 0.00 0.00 0.00
1.16 1.39 0.66 0.00 0.00 0.00 0.00 0.00
1.16 1.39 0.66 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
1.16 1.39 0.66 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
1020.54 1045.18 866.75 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
1023.08 1017.51 861.70 0.00 0.00 0.00 0.00 0.00
1037.84 1045.98 873.63 0.00 0.00 0.00 0.00 0.00
24.49 26.57 22.76 0.00 0.00 0.00 0.00 0.00
21.01 22.87 19.53 0.00 0.00 0.00 0.00 0.00
4.17 7.85 4.27 0.00 0.00 0.00 0.00 0.00
5.87 3.38 5.33 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
3.48 3.71 3.23 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
16.84 15.02 15.26 0.00 0.00 0.00 0.00 0.00
20.32 18.72 18.49 0.00 0.00 0.00 0.00 0.00

2022 2023 2024 2025 2026 2027 2028 2029

Aud. Aud. Est. Proj. Proj. Proj. Projections Projections
206.72 238.68 76.57 0.00 0.00 0.00 0.00 0.00
2.46 2.77 1.34 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

56.09 96.86 40.25 0.00 0.00 0.00 0.00 0.00

 0.66 1.11 0.56 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
90.98 119.99 41.48 0.00 0.00 0.00 0.00 0.00
1.08 1.39 0.73 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
2.04 2.49 1.17 #DIV/0!

2022 2023 2024 2025 2026 2027 2028 2029

Aud. Aud. Est. Proj. Proj. Proj. Projections Projections
317.05 381.38 265.90 0.00 0.00 0.00 0.00 0.00
91.72 120.05 41.48 0.00 0.00 0.00 0.00 0.00
225.33 261.33 224.42 0.00 0.00 0.00 0.00 0.00
56.33 65.33 56.11 0.00 0.00 0.00 0.00 0.00
185.15 201.39 224.42 0.00 0.00 0.00 0.00 0.00
185.15 201.39 224.42 0.00 0.00 0.00 0.00 0.00
40.18 59.94 0.00 0.00 0.00 0.00 0.00 0.00
58.40 52.81 84.40 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
12.67 15.72 0.00 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
28.70 31.46 15.60 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
1020.54 1045.18 866.75 0.00 0.00 0.00 0.00 0.00
2.43 2.74 1.06 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
2.42 2.81 1.07 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
0.66 1.11 0.56 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
1.08 1.39 0.73 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

2022 2023 2024 2025 2026 2027 2028 2029

Aud. Aud. Est. Proj. Proj. Proj. Projections Projections
1020.54 1045.18 1784.69 2052.39 0.00 0.00 0.00 0.00
255.14 261.30 446.17 513.10 0.00 0.00 0.00 0.00
51.03 52.26 89.23 102.62 0.00 0.00 0.00 0.00
185.15 201.39 224.42 0.00 0.00 0.00 0.00 0.00
185.15 201.39 224.42 102.62 0.00 0.00 0.00 0.00
69.99 59.91 221.75 410.48 0.00 0.00 0.00 0.00

2023 2024 2025 2026 2027 2028 2029

Aud. Est. Proj. Proj. Proj. Projections Projections

185.15 201.40 224.42 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.01 3.78 17.52 0.00 0.00 0.00 0.00
21.67 24.04 31.05 0.00 0.00 0.00 0.00
21.68 27.82 48.57 0.00 0.00 0.00 0.00

0.73 1.83 189.71 0.00 0.00 0.00 0.00

2.85 2.83 83.28 0.00 0.00 0.00 0.00

1.86 0.13 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
5.43 4.80 272.99 0.00 0.00 0.00 0.00
16.24 23.03 -224.42 0.00 0.00 0.00 0.00
201.40 224.42 0.00 0.00 0.00 0.00 0.00
Current Liabilities 2020 2021 2022
Bank Borrowings - From our Bank 63.90803 32.37498 40.18231
Bank Borrowings - From other Banks 0 0 0
Short term borrowings from Associates & Group Concerns 0 0 0
Short term borrowings from Others 0 0 0
Creditors for purchases 181.8137 119.2312 90.9818
Advances/ payments from customers/deposits from dealers. 0 0 0
Provisions
- Tax 0 0.40303 0.73649
-Others 0 0 0
Dividends Payable 0 0 0
Interest and other Charges Accrued but not Due 0 0 0
Statutory liabilities due within one year 0 0 0
Installments of Term Loans / Deferred payment credits / Debentures / 0 0 0
Deposits 0 0 0
Other Current Liabilities due within one year 0 0 0

Term Liabilities
Union Bank GECL 0 0 0
UGECL 0 0 0
COVID Loan Union Bank 0 0 0
Car Loan UBI 8.60282 5.91862 1.71
IDFC First Bank 0 0 0
RBL Bank 0 0 0
Standard Chartered Bank 0 0 0
Unsecured Loans not considered Quasi Equity 67.83 71.83094 88.96
Unsecured Loans considered Quasi Equity 0 0 0
Other term liabilities 0 0 0.28

Capital
Share Capital (Paid-up)/Partners Capital 186.4624 190.071 192.27
Share Application (finalised for allotment) 0 0 0
General Reserve 0 0 0
Capital Reserve 0 0 0
Capital Redemption Reserve 0 0 0
Statutory Reserve 0 0 0
Employees Stock Option Outstanding 0 0 0
Revaluation Reserve 0 0 0
Share Premium 0 0 0
Capital subsidy 0 0 0
Others Less Drawings 0 0 0
Balance in P&L Account (+ / - ) 0 0 0

Current Assets
Cash & Bank Balances 30.85 36.7 36.38
Investments 0 0 0
Govt. and other trustee Securities 0 0 0
Fixed Deposits with Banks 0 0 0
Others 0 1.1 17.86
Receivables Other than Deferred & exports (Domestic) 134.6964 68.0956 56.09053
Export Receivables 0 0 0
Deferred receivable (due within one year.) 0 0 0
Raw Materials - Imported 0 0 0
Raw Materials - Indigenous 228.05 207.6875 206.72
Work in process 0 0 0
Finished Goods (incl Traded Goods) 0 0 0
Other consumable spares - Imported 0 0 0
Other consumable spares - Indigenous 0 0 0
Advances to suppliers 0 0 0
GST Input 0 0 0
Advance Tax 0 0 0
Other current Assets 0 0 0

Fixed Assets
Net Block 24.60351 21.35227 21.31182
Capital Work in progress 0 0 0

Non-Current Assets
Investments in Group concerns 0 0 0
Loans to group concerns / Advances to subsidiaries 0 0 0
Investments in others 1.1 0 0
Advances to suppliers of capital goods and contractors 0 0 0
Deferred receivables (maturity exceeding one year) 0 0 0
Interest Receivable HSEB 0 0 0
Other Non Current Assets 0 0 0
Deferred Tax Asset/Income Tax Refundable 0 0 0
Security 89.32 84.89 76.76

Intangible Assets:
Intangible Assets
Goodwill, Patents & trademarks 0 0 0
Accumulated Losses,Preliminary expenses,Miscellaneous expenditure 0 0 0

Total Liabilities 508.617 419.8297 415.1206

Total Assets 508.6199 419.8254 415.1224
Balance Sheet Difference -0.0029 0.00434 -0.00175
 2021 2022 2021
-31.53305 STU 7.80733 STS 31.53 STU
0 STS 0 STS 0.00 STS
0 STS 0 STS 0.00 STS
0 STS 0 STS 0.00 STS
-62.58257 STU -28.24937 STU 62.58 STU
Short Term Sources

0 STS 0 STS 0.00 STS

0 STS 0 STS 0.00 STS
0.40303 STS 0.33346 STS 0.40 STS
0 STS 0 STS 0.00 STS
0 STS 0 STS 0.00 STS
0 STS 0 STS 0.00 STS
0 STS 0 STS 0.00 STS
0 STS 0 STS 0.00 STS
0 STS 0 STS 0.00 STS
0 STS 0 STS 0.00 STS

0 LTS 0 LTS 0.00 LTS

0 LTS 0 LTS 0.00 LTS
0 LTS 0 LTS 0.00 LTS
-2.6842 LTU -4.20862 LTU 2.68 LTU
0 LTS 0 LTS 0.00 LTS
0 LTS 0 LTS 0.00 LTS
0 LTS 0 LTS 0.00 LTS
4.00094 LTS 17.12906 LTS 4.00 LTS
0 LTS 0 LTS 0.00 LTS
Long Term Sources

0 LTS 0.28 LTS 0.00 LTS

0 LTS 0 LTS 0.00 LTS
0 LTS 0 LTS 0.00 LTS
3.60861 LTS 2.19901 LTS 3.61 LTS
0 LTS 0 LTS 0.00 LTS
0 LTS 0 LTS 0.00 LTS
0 LTS 0 LTS 0.00 LTS
0 LTS 0 LTS 0.00 LTS
0 LTS 0 LTS 0.00 LTS
0 LTS 0 LTS 0.00 LTS
0 LTS 0 LTS 0.00 LTS
0 LTS 0 LTS 0.00 LTS
0 LTS 0 LTS 0.00 LTS
0 LTS 0 LTS 0.00 LTS
0 LTS 0 LTS 0.00 LTS

5.85 STU -0.32 STS 5.85 STU

0 STU 0 STU 0.00 STU
0 STU 0 STU 0.00 STU
0 STU 0 STU 0.00 STU
1.1 STU 16.76 STU 1.10 STU
-66.60076 STS -12.00507 STS 66.60 STS
0 STU 0 STU 0.00 STU
hort Term Uses
Short Term Uses
0 STU 0 STU 0.00 STU
0 STU 0 STU 0.00 STU
-20.36248 STS -0.96752 STS 20.36 STS
0 STU 0 STU 0.00 STU
0 STU 0 STU 0.00 STU
0 STU 0 STU 0.00 STU
0 STU 0 STU 0.00 STU
0 STU 0 STU 0.00 STU
0 STU 0 STU 0.00 STU
0 STU 0 STU 0.00 STU
0 STU 0 STU 0.00 STU

-3.25124 LTS -0.04045 LTS 3.25 LTS

0 LTU 0 LTU 0.00 LTU
0 LTU 0 LTU 0.00 LTU
0 LTU 0 LTU 0.00 LTU
0 LTU 0 LTU 0.00 LTU
Long term Uses

0 LTU 0 LTU 0.00 LTU

-1.1 LTS 0 LTU 1.10 LTS
0 LTU 0 LTU 0.00 LTU
0 LTU 0 LTU 0.00 LTU
0 LTU 0 LTU 0.00 LTU
0 LTU 0 LTU 0.00 LTU
0 LTU 0 LTU 0.00 LTU
-4.43 LTS -8.13 LTS 4.43 LTS
0 LTU 0 LTU 0.00 LTU
0 LTU 0 LTU 0.00 LTU
0 LTU 0 LTU 0.00 LTU
0 LTU 0 LTU 0.00 LTU
 2022
7.81 STS Particular 2020 2022
0.00 STS Long Term Sources 16.39 27.78
0.00 STS Long Term Usage 2.68 4.21
0.00 STS Surplus/Deficit 13.70659 23.5699
28.25 STU
0.00 STS Short Term Sources 87.37 21.43
0.00 STS Short Term Usages 101.07 45.01
0.33 STS Deficit/Deficit -13.69935 -23.57599
0.00 STS
0.00 STS
0.00 STS
0.00 STS
0.00 STS
0.00 STS
0.00 STS

0.00 LTS
0.00 LTS
0.00 LTS
4.21 LTU
0.00 LTS
0.00 LTS
0.00 LTS
17.13 LTS
0.00 LTS
0.28 LTS
0.00 LTS
0.00 LTS
2.20 LTS
0.00 LTS
0.00 LTS
0.00 LTS
0.00 LTS
0.00 LTS
0.00 LTS
0.00 LTS
0.00 LTS
0.00 LTS
0.00 LTS
0.00 LTS

0.32 STS
0.00 STU
0.00 STU
0.00 STU
16.76 STU
12.01 STS
0.00 STU
0.00 STU
0.00 STU
0.97 STS
0.00 STU
0.00 STU
0.00 STU
0.00 STU
0.00 STU
0.00 STU
0.00 STU
0.00 STU

0.04 LTS
0.00 LTU
0.00 LTU
0.00 LTU
0.00 LTU
0.00 LTU
0.00 LTU
0.00 LTU
0.00 LTU
0.00 LTU
0.00 LTU
0.00 LTU
8.13 LTS
0.00 LTU
0.00 LTU
0.00 LTU
0.00 LTU