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M/S PRIME INDIA

Computation of Relevant Financial and Operating Ratios


Serial Particulars Units 2018-19 2019-20 2020-21 2021-22 2022-23
a. Total Net Operating income Rs. In Lakhs 99.77 259.82 366.94 477.26 494.97
b. Total Debt Service Cost (Instalments) Rs. In Lakhs 28.76 27.71 27.59 27.49 27.40
c. Interest Charges during the year Rs. In Lakhs 28.60 27.58 27.49 27.41 27.33
d. Debt Service Coverage Ratio (a/b) Times 3.47 9.38 13.30 17.36 18.06
e. Interest Coverage Ratio (a/c) Times 3.49 9.42 13.35 17.41 18.11
f. Debt Equity Ratio (Debt/Equity) Times 3.62 0.87 0.45 0.31 0.23
g. Working Capital Ratio Times 0.99 0.99 0.99 0.99 0.99
h. Net Profit Ratio (post tax) in % 10.62 18.33 23.51 27.29 24.21
i. Gross Profit Ratio in % 16.18 22.29 27.62 31.47 27.85
j. Return on investment (on total funds) in % 101.04 80.29 55.29 42.94 31.23
l. Debtors Turnover Ratio (DTR) Times 4.13 11.01 16.17 21.70 21.58
m. Stock in Trade Turnover Ratio (STR) Times 9.32 10.95 8.69 7.28 9.37
n. Creditors Turnover Ratio (CTR) Times 15.65 60.33 33.22 15.70 19.16
p. Current Assets to partner's Funds Times 3.59 0.86 0.44 0.30 0.23
r. Capital Turnover Ratio Times 9.52 4.38 2.35 1.57 1.29

2018-19 2019-20 2020-21 2021-22 2022-23 2023-24


Sales 616.70 1165.62 1328.38 1516.57 1777.27 0.00
Sales Total Net Operating income Rs. In Lakhs
1800.00
1600.00
500.00
1400.00 450.00
1200.00 400.00
1000.00 350.00
Sales 300.00
800.00 Total Net Operating
250.00 income Rs. In Lakhs
600.00 200.00
150.00
400.00
100.00
200.00 50.00
0.00 0.00
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2018-19 2019-20 2020-21 2021-22 2022-23

20 .00

18 .00
16 .00

14 .00

12 .00

10 .00 D ebt Ser vice Cover age


R atio (a /b ) Times
8.00 I nterest Cover age R ati o
( a/c) Ti mes
6.00

4.00

2.00

0.00
0

2
-19

-21

-23
-2

-2
8

19

21

2
201

202

202
20

20

70.00

60.00

50.00 Debtors Turnover Ratio


(DTR) Times
40.00 Stock in Trade Turnover
Ratio (STR) Times

30.00 Creditors Turnover Ratio


(CTR) Times

20.00

10.00

0.00
1 2 3 4 5
M/S PRIME INDIA
PROFIT AND LOSS ACCOUNT ( ESTIMATED & PROJECTED)
2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23

Particulars Schedules
(Actual) (Actual) Un-audited (Un-audited) (Projected) (Projected) (Projected) (Projected)
Amount (Rs.) Amount (Rs.) Amount (Rs.) Amount (Rs.) Amount (Rs.) Amount (Rs.) Amount (Rs.) Amount (Rs.)
INCOME
Sales 5,660,682.00 3,653,519.20 31,447,286.30 60,539,190.00 115,317,350.00 131,469,597.00 150,150,977.00 176,070,617.00
Other income Receipts 1,103,790.00 331,733.25 1,310,608.40 1,131,263.00 1,244,390.00 1,368,829.00 1,505,711.00 1,656,283.00
6,764,472.00 3,985,252.45 32,757,894.70 61,670,453.00 116,561,740.00 132,838,426.00 151,656,688.00 177,726,900.00
EXPENSES
Purchase & Carraiges 4,555,843.00 3,311,100.00 22,566,384.69 45,404,392.50 81,479,268.00 85,693,245.36 92,132,859.76 109,422,142.96
Power & Fuel 4,800.00 - - - - - - -
Wages & other Direct Expenses 72,810.00 60,000.00 1,348,823.40 2,597,131.25 2,986,700.94 3,434,706.08 3,949,911.99 4,542,398.79
Repairs & Maintenance 8,360.00 8,740.00 - - - - - -
Salary Wages & Allowances 408,000.00 - 6,874,340.00 9,080,878.50 9,988,966.35 11,487,311.30 13,210,408.00 12,191,969.20
Other Operating & Administrative Expenses 835,250.00 226,218.68 1,049,285.11 77,800.00 89,470.00 102,890.50 118,324.08 136,072.69
Insurance 7,180.00 - 42,247.00 44,000.00 48,400.00 53,240.00 58,564.00 64,420.00
Bank Interest & Charges on C/C - 2,183.73 411,648.25 600,000.00 - - - -
Interest On fund based Loan - - - 2,860,000.00 2,757,575.76 2,748,571.43 2,740,540.54 2,733,333.33
Depreciation 50,302.00 41,118.00 - 16,483.00 13,177.00 10,627.00 8,640.00 7,076.00
Increase/Decrease in Stock in Trade B - - (488,353.68) (6,126,946.32) (4,025,946.00) (4,637,714.00) (5,547,901.00) 1,865,769.00

Net Profit prior to taxes 821,927.00 335,892.04 953,519.93 7,116,714.07 23,224,127.95 33,945,548.33 44,985,340.64 46,763,718.03
Less: Provision for taxes - 90,000.00 569,337.13 1,857,930.24 2,715,643.87 3,598,827.25 3,741,097.44
Net Profit post taxes transferred to Capital 821,927.00 335,892.04 863,519.93 6,547,376.94 21,366,197.72 31,229,904.46 41,386,513.38 43,022,620.59
M/S PRIME INDIA
BALANCE SHEET ( Actual, ESTIMATED & PROJECTED)
2015-16 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23
Particulars (Actual)
Schedules Un-audited (Projected) (Projected) (Projected) (Projected) (Projected)
Amount (Rs.) Amount (Rs.) Amount (Rs.) Amount (Rs.) Amount (Rs.) Amount (Rs.) Amount (Rs.)
Sources of Funds
Capital Account
Opening Capital ### 1,781,693.67 1,054,597.67 6,479,974.61 26,611,972.33 56,484,256.79 96,377,388.18
Add: Net profit ### - 6,547,376.94 21,366,197.72 31,229,904.46 41,386,513.38 43,022,620.59
Less : Drawings ### 727,096.00 1,122,000.00 1,234,200.00 1,357,620.00 1,493,382.00 1,642,720.00
Closing Capital
Term Loan ###

TOTAL ### 1,054,597.67 6,479,974.61 26,611,972.33 56,484,256.79 96,377,388.18 137,757,288.77


Application Of Funds
Fixed Assets ### 153,608.00 76,980.00 63,803.00 53,176.00 44,356.00 37,460.00
Security Deposit ### 25,000.00 25,000.00 25,000.00 25,000.00 25,000.00 25,000.00
Investments : ### - 110,000.00 121,000.00 133,100.00 146,410.00 161,051.00
a) total non-current assets ### 178,608.00 211,980.00 209,803.00 211,276.00 215,766.00 223,511.00
Current Assets, Loans and advances
Sundry Debtors ### 6,866,480.00 14,938,996.42 10,583,106.24 8,212,954.87 6,987,767.95 8,235,738.44
Loans & Advances ### 1,116,000.56 82,824.00 91,106.00 100,217.00 110,239.00 121,263.00
Other current Assets ### 1,300,145.18 414,120.00 455,532.00 501,085.00 551,194.00 606,313.00
Closing Stock ### 488,353.68 6,615,300.00 10,641,246.00 15,278,960.00 20,826,861.00 18,961,092.00
Cash in Hand and at Bank ### 483,355.71 1,207,060.00 1,227,766.00 990,543.00 775,597.00 3,303,157.00
b) total current assets ### 10,254,335.13 23,258,300.42 22,998,756.24 25,083,759.87 29,251,658.95 31,227,563.44
Less:-Current Liabilites & Provision
Trade Payables ### 9,151,150.46 2,900,572.00 1,350,629.00 2,579,392.00 5,868,597.70 5,709,977.00
Provision for Income Tax ### 569,337.13 1,857,930.24 2,715,643.87 3,598,827.25 3,741,097.44
Other advances ### 215,195.00 371.29 - - - 2000000
Other Payables ### 12,000.00 - - -
Working Capital (Fund Based) ### - 20,000,000.00 20,000,000.00 20,000,000.00 20,000,000.00 20,000,000.00
Unsecured Loan ### - - -
c) total current liabilities ### 9,378,345.46 23,470,280.42 23,208,559.24 25,295,035.87 29,467,424.95 31,451,074.44
TOTAL (a+b-c) ### 1,054,597.67 0.00 0.00 0.00 (0.00) (0.00)
###
M/S PRIME INDIA
Schedule B
Increase/Decrease in Stock in Trade 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23
Opening Stock: - 488,353.68 6,615,300.00 10,641,246.00 15,278,960.00 20,826,861.00
Less:
Closing Stock: 488,353.68 6,615,300.00 10,641,246.00 15,278,960.00 20,826,861.00 18,961,092.00
Total (488,353.68) (6,126,946.32) (4,025,946.00) (4,637,714.00) (5,547,901.00) 1,865,769.00
PRIME INDIA

Type of GLOVES
2018-19 Growth 2019-20 Growth 2020-21 Growth 2021-22 Growth 2022-23
CANADIAN - - - - -
White cow split 48.24 15% 52.00 15% 56.00 15% 60.00 15% 65.00
White cow grain Canadian 75.04 8% 79.00 8% 83.00 8% 87.00 8% 91.00
White cow Split
Canadian(Double Palm) 54.94 5% 55.00 5% 55.00 5% 55.00 5% 55.00
DRIVING: 0% - 0% - 0% - 0% -
White Goat Grain 63.65 5% 73.00 5% 84.00 5% 97.00 5% 112.00
White baby buff grain(A) 69.68 15% 80.00 15% 92.00 15% 106.00 15% 122.00
White baby buff grain(B) 64.32 15% 74.00 15% 85.00 15% 98.00 15% 113.00
White Cow Grain 81.74 15% 94.00 15% 108.00 15% 124.00 15% 143.00
white combined 60.30 15% 69.00 15% 79.00 15% 91.00 15% 105.00
White cow split driver 45.56 15% 52.00 15% 60.00 15% 69.00 15% 79.00
yellow Goat Grain 71.02 15% 75.00 15% 79.00 15% 83.00 15% 87.00
Yellow baby buff grain 80.40 5% 84.00 5% 88.00 5% 92.00 5% 97.00
Yellow cow grain 85.76 5% 90.00 5% 95.00 5% 100.00 5% 105.00
Yellow Combined 68.34 5% 68.00 5% 68.00 5% 68.00 5% 68.00
WELDER - - - -
White cow Split (7cm) 53.60 5% 62.00 5% 71.00 5% 82.00 5% 94.00
White cow Split (15cm) 68.34 15% 79.00 15% 91.00 15% 105.00 15% 121.00
White Combined (3 tips) 87.10 15% 91.00 15% 96.00 15% 101.00 15% 106.00
Red Split (35cm) 113.90 5% 114.00 5% 114.00 5% 114.00 5% 114.00

(Val in Rs.)

in dia mm 2018-19 Growth 2019-20 Growth 2020-21 Growth 2021-22 Growth 2022-23
CANADIAN
White cow split 627,120.00 777,400.00 920,920.00 1,085,400.00 1,234,675.00
White cow grain Canadian 10,505,600.00 11,944,800.00 13,177,080.00 14,502,726.00 15,928,003.00
White cow Split
Canadian(Double Palm) 109,880.00 115,500.00 121,275.00 127,325.00 133,705.00
DRIVING: - - - - -
White Goat Grain 1,591,250.00 1,916,250.00 2,315,292.00 2,807,277.00 3,403,456.00
White baby buff grain(A) 696,800.00 920,000.00 1,216,700.00 1,612,154.00 2,133,780.00
White baby buff grain(B) 212,750.00 281,010.00 372,596.00 494,036.00
White Cow Grain 19,045,420.00 25,187,300.00 33,279,444.00 43,941,136.00 58,275,217.00
white combined - 357,075.00 - 470,129.00 - 622,804.00 - 826,455.00
White cow split driver - 239,200.00 - 317,400.00 - 419,796.00 - 552,763.00
yellow Goat Grain 17,399,900.00 - 21,131,250.00 - 25,597,027.00 - 30,927,045.00 - 37,280,109.00
Yellow baby buff grain 18,733,200.00 - 20,550,600.00 - 22,605,704.00 24,814,884.00 - 27,471,661.00
Yellow cow grain - 16,537,500.00 - 18,329,110.00 - 20,258,500.00 - 22,334,970.00
Yellow Combined - 571,200.00 - 599,760.00 - 629,748.00 - 661,232.00
WELDER - - - - - - - - -
White cow Split (7cm) 214,400.00 - 260,400.00 - 313,110.00 - 379,742.00 - 457,122.00
White cow Split (15cm) 239,190.00 - 317,975.00 - 421,239.00 - 558,915.00 - 740,641.00
White Combined (3 tips) 23,952,500.00 - 28,778,750.00 - 34,914,048.00 - 42,242,341.00 - 50,983,562.00
Red Split (35cm) - 26,573,400.00 - 27,902,070.00 - 29,297,202.00 - 30,762,102.00
60,539,190.00 115,317,350.00 131,469,597.00 150,150,977.00 172,070,617.00
M/S Bilge Solutions
Statement of REVENUE GENERATION :--

Type of Pipes in Rs lacs


in dia mm 2018-19 Growth 2019-20 Growth 2020-21 Growth 2021-22 Growth 2022-23 Growth 2023-24 Growth 2024-25 Growth 2025-26
2400 - #DIV/0! - #DIV/0! - #DIV/0! - #DIV/0! - 10% - 10% - 10% -
2200 2,841.80 0% 3,431.47 0% 3,963.41 0% 4,577.86 0% 5,047.16 10% 5,564.66 10% 6,134.96 10% 6,763.82
2000 27,216.00 13% 30,862.94 10% 34,027.03 10% 37,515.38 10% 41,360.30 10% 45,600.73 10% 50,275.52 10% 55,429.55
1800 337.60 10% 372.20 10% 410.35 10% 452.37 10% 498.79 10% 550.02 10% 606.47 10% 668.62
1600 - #DIV/0! - #DIV/0! - #DIV/0! - #DIV/0! - 10% - 10% - 10% -
1400 29,078.40 10% 32,058.94 10% 35,344.53 10% 38,967.46 10% 42,960.58 10% 47,362.76 10% 52,216.40 10% 57,568.06
1200 12,810.00 10% 14,123.03 10% 15,570.10 10% 17,167.05 10% 18,927.29 10% 20,867.59 10% 23,006.22 10% 25,365.59
1000 464.00 10% 511.56 10% 564.04 10% 621.88 10% 685.64 10% 755.95 10% 833.45 10% 918.91
900 - 0% - 0% - 0% - 0% - 10% - 10% - 10% -
800 10,434.00 10% 11,503.49 10% 12,683.20 10% 13,982.99 10% 15,416.13 10% 16,997.27 10% 18,739.65 10% 20,660.61
700 - 0% - 0% - 0% - 0% - 10% - 10% - 10% -
-
Total 83,181.80 92,863.63 102,562.66 113,284.99 124,895.89 137,698.97 151,812.66 167,375.16
Add: Change in
Stock 56.83 33.66 17.77 10.36 11.02 12.96 14.26 15.69
Cost of
manufacturing 83,238.63 92,897.29 102,580.43 113,295.35 124,906.92 137,711.93 151,826.92 167,390.85

Base Requirement of Concrete M3 and Rod, Coil

Type 2400 2200 2000 1800 1600 1400 1200 1000 900 800 700

Concrete & Jali req


Concrete m3 5.50 4.95 4.80 4.60 4.50 3.60 1.90 1.50 1.50 1.25 1.15
Jali 240.00 200.00 150.00 100.00 75.00 60.00 50.00 40.00 35.00 30.00 25.00

Price
Concrete m3 2,800.00 2,800.00 2,800.00 2,800.00 2,800.00 2,800.00 2,800.00 2,800.00 2,800.00 2,800.00 2,800.00
Jali 42.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00

Total cost 25,480.00 21,860.00 19,440.00 16,880.00 15,600.00 12,480.00 7,320.00 5,800.00 5,600.00 4,700.00 4,220.00

Type of Pipes sales price cost to mfg Difference


in dia mm 2018-19 2018-19 2018-19
2400 30,000.00 25,480.00 4,520.00
2200 28,000.00 21,860.00 6,140.00
2000 27,000.00 19,440.00 7,560.00
1800 26,000.00 16,880.00 9,120.00
1600 25,000.00 15,600.00 9,400.00
1400 17,500.00 12,480.00 5,020.00
1200 12,000.00 7,320.00 4,680.00
1000 10,500.00 5,800.00 4,700.00
900 9,000.00 5,600.00 3,400.00
800 8,000.00 4,700.00 3,300.00
700 7,000.00 4,220.00 2,780.00
M/S Bilge Solutions
Transportation Charges
Val in Rs.lacs
Type Rate/Pipe 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26
2400 2,000 - - - - - #REF! #REF! #REF!
2200 2,500 325.00 373.75 411.13 452.25 474.88 #REF! #REF! #REF!
2000 2,000 2,800.00 3,024.00 3,175.20 3,333.96 3,500.66 #REF! #REF! #REF!
1800 2,500 50.00 52.50 55.13 57.88 60.78 #REF! #REF! #REF!
1600 2,600 - - - - - #REF! #REF! #REF!
1400 2,600 6,058.00 6,360.90 6,678.96 7,012.90 7,363.54 #REF! #REF! #REF!
1200 1,500 2,625.00 2,756.25 2,894.07 3,038.78 3,190.71 #REF! #REF! #REF!
1000 1,500 120.00 126.00 132.30 138.92 145.86 #REF! #REF! #REF!
900 1,400 - - - - - #REF! #REF! #REF!
800 1,200 2,664.00 2,797.20 2,937.06 3,083.92 3,238.12 #REF! #REF! #REF!
700 1,000 - - - - - #REF! #REF! #REF!

Total 14,642.00 15,490.60 16,283.84 17,118.59 17,974.53 #REF! #REF! #REF!


M/S PRIME INDIA
Annexure-I

M/S PRIME INDIA


Working on INTEREST ON WORKING CAPITAL

Loan outstanding at
Year No the beginning of the Amount (In
year Interest @13% Lacs)
1st Year 20,000,000.00 2,860,000.00 28.60
2nd Year 2,757,575.76 27.58 20,000,000.00 "@13%
3rd Year 2,748,571.43 27.49
4th Year 2,740,540.54 27.41
5th Year 2,733,333.33 27.33
6th Year 2,733,333.33 27.33
7th Year 2,733,333.33 27.33
8th Year 2,733,333.33 27.33
9th year 2,733,333.33 27.33
10th year -
COMPUTATION OF MAXIMUM PERMISSIBLE
BANK FINANCE
Under FORAnnual
Actual/Projected WORKING
Turnover CAPITAL
Method
(Nayak Committee Method)
(Amount Rs. )
M/S PRIME INDIA
2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23
(Actual) (Estimated) (Projected) (Projected) (Projected) (Projected) (Projected)
Amount (Rs.) Amount (Rs.) Amount (Rs.) Amount (Rs.) Amount (Rs.) Amount (Rs.) Amount (Rs.)

1. Actual/Projected Turnover 3,653,519.20 31,447,286.30 60,539,190.00 115,317,350.00 131,469,597.00 150,150,977.00 172,070,617.00


2. Working Capital Required 913,379.80 7,861,821.58 15,134,797.50 28,829,337.50 32,867,399.25 37,537,744.25 43,017,654.25
(25% of 1)
3. Minimum Margin From Borrower 182,675.96 1,572,364.32 3,026,959.50 5,765,867.50 6,573,479.85 7,507,548.85 8,603,530.85
(20% of 2)
4. Minimum Bank Borrowing 730,703.84 6,289,457.26 12,107,838.00 23,063,470.00 26,293,919.40 30,030,195.40 34,414,123.40
(80% of 2)
5. Projected net working 638,401.00 669,418.04 (211,980.00) (209,803.00) (211,276.00) (215,766.00) (223,511.00)
capital
6. Margin Stipulated 182,675.96 1,572,364.32 3,026,959.50 5,765,867.50 6,573,479.85 7,507,548.85 8,603,530.85
7. Limit Permissible 730,703.84 6,289,457.26 12,107,838.00 23,063,470.00 26,293,919.40 30,030,195.40 34,414,123.40
ANNEXURE -IV
M/S PRIME INDIA
BREAK EVEN POINT ANALYSIS

Based on 1st year of operation :---

FIXED COST *
B.E.P. ANALYSIS:--- Installed
capacity/Contri
A. VARIABLE COST :--- (Amount in Rs.) bution*100
Purchases & Carraiges 45,404,392.50

selling & administration


expenses 121,800.00 FIXED COST 14,554,492.75
45,526,192.50 FIXED COST + CONTRIBUTION 30,698,753.25
- 47.41

B. FIXED COST :---


Direct labour & wages 11,678,009.75
Interest WC 2,860,000.00
Depreciation 16,483.00
14,554,492.75

C. SURPLUS :---
Net sales realisation 61,670,453.00
Less:-- Variable Cost(A) 45,526,192.50 16,144,260.50
M/S PRIME INDIA
ANNEXURE -V
DEBT SERVICE COVERAGE RATIO

1st Year 2nd Year 3rd Year 4th year 5th year TOTAL
A. NET PROFIT 6,547,376.94 21,366,197.72 31,229,904.46 41,386,513.38 31,229,904.46 131,759,896.97

B. DEPRECIATION 16,483.00 13,177.00 10,627.00 8,640.00 7,076.00 56,003.00

C. INTEREST ON Working Capital 2,860,000.00 2,757,575.76 2,748,571.43 2,740,540.54 2,733,333.33 13,840,021.06

D. REPAYMENT OF T.L. - - - - - -

3.30 8.75 12.37 16.10 12.43 3.75

Debt service coverage ratio :-- A+B+C/(C+D)


3.78
O

145,655,921.03
13,840,021
M/S DEBDYUTI ASSOCIATES
Partner :MRS.DEVJANI DUTTA &Mrs. RUMA GHOSH
PAN:AMTPD8993Q
Flat No.103, Geetanjali Apartment, Patna, Bihar, Pin:800001
Trading & Profit & Loss Account for the Year ended 31.03.2017
Dr. Cr.
Amount(Rs) Amount(Rs)
To Opening Stock 62,650.00 By sales 4,198,043.56
To Purchases 4,427,376.72 By Closing Stock 1,725,557.00

To Gross profit 1,433,573.84


5,923,600.56 5,923,600.56

To Audit Fees 5,000.00 By Gross profit b/d 1,433,573.84


Salary 575,500.00
Tour & travelling expenses 17,650.00
Conveyance 6,545.00
Courier Charges 12,922.00
Discount 8,603.52
Godown Rent 30,000.00
Printing & stationery 14,146.00
Business Promotion 318.00
Advertisment & Promotion 4,000.00
Accounting Charges 40,000.00
Charity & Donnation 200.00
staff welfare 8,535.00
Bank charges 4,611.40
Rent Rates & Taxes 172,800.00
office repair & maintenance 29,631.00
Transportation charges 64,955.00
Miscellaneous Expenses 2,152.00
Telephone & Mobile Expenses 7,070.00
Depreciation 39,970.95
Fees & Subcription 8,000.00
Round Off 4.76
Net Profit to Capital Account 380,959.21
1,433,573.84 1,433,573.84
-

Date: 31.03.2017
Place:Kolkata For M/S Debdyuti Associates
M/S DEBDYUTI ASSOCIATES
Partner :MRS.DEVJANI DUTTA &Mrs. RUMA GHOSH
PAN:AMTPD8993Q
Flat No.103, Geetanjali Apartment, Patna, Bihar, Pin:800001
Provisional Balance Sheet as at 31.03.2017
Liabilities Amount(Rs) Amount(Rs) Assets Amount(Rs) Amount(Rs)
Capital A/c: Fixed Assets for Business Use
Debjani Dutta Furniture & Fixture
Balance as on 1.4.2016 331,200.00 Balance as on 1.4.2016 49,248.00
Add: Remuneration 150,000.00 Add: Addition 199,248.00
Add : Capital Introduced 1,100,000.00 Less: Depreciation@10% 24,849.60 223,646.40
Add :Profit for the year 27,971.41
Computer
Less: Drawings - 1,609,171.41 Balance as on 1.4.2016 21,000.00
Less: Depreciation@40% 8,400.00 12,600.00

Ruma Ghosh Printer


Balance as on 1.4.2016 49,450.23 Balance as on 1.4.2016 7,200.00
Add: Remuneration 150,000.00 Less: Depreciation@40% 2,880.00 4,320.00
Add : Capital Introduced 40,000.00
Add :Profit for the year 27,971.41 Electrical Equipments
Balance as on 1.4.2016 3,700.00
Less: Drawings 50,000.00 217,421.64 Add : Additions 13,960.00
Less: Depreciation@15% 2,649.00 15,011.00
UnSecured Loan
A.B.CONSULTANTS 50,000.00
J.K.Jaiswal 500,000.00 Fan
Kameshwar Singh 900,000.00 1,450,000.00 Balance as on 1.4.2016 3,342.00
Add : Additions 4,607.00
Less: Depreciation@15% 1,192.35 6,756.65
Current Liabilities:---

Provision for Taxation 27,207.76


Audit Fees Payable 5,000.00 Current Assets & Loan & Advances
Sundry Debtors 316833.67
Advance To supplier 533,696.00
Closing stock 1,725,557.00
Deposit (India Transacts) 50,000.00
VAT security Deposit 10,000.00

Cash & Bank balances :----


State Bank Of India 10,559.35
Bank of Baroda A/c no.18630200000672 21,453.75
Cash in Hand 378,367.00

3,308,800.80 3,308,800.82

Date: 31.03.2017
Place:Kolkata For M/S Debdyuti Associates
M/S DEBDYUTI ASSOCIATES
Partner :MRS.DEVJANI DUTTA &Mrs. RUMA GHOSH
PAN:AMTPD8993Q
Flat No.103, Geetanjali Apartment, Patna, Bihar, Pin:800001
Estimated Trading & Profit & Loss Account for the Year ended 31.03.2018
Dr. Cr.
Amount(Rs) Amount(Rs)
To Opening Stock 1,725,557.00 By sales 9,219,302.07
To Purchases 7,550,492.00 By Closing Stock 2,243,224.10

To Gross profit 2,186,477.17


11,462,526.17 11,462,526.17

To Audit Fees 5,500.00 By Gross profit b/d 2,186,477.17


Salary 633,050.00
Tour & travelling expenses 22,650.00
Conveyance 8,545.00
Courier Charges 19,922.00
Discount 14,603.52
Godown Rent 35,000.00
Printing & stationery 18,146.00
Business Promotion 896.00
Advertisment & Promotion 8,000.00
Accounting Charges 45,000.00
Charity & Donnation 700.00
staff welfare 11,535.00
Bank charges 9,111.40
Rent Rates & Taxes 184,800.00
office repair & maintenance 34,631.00
Transportation charges 71,955.00
Miscellaneous Expenses 6,152.00
Telephone & Mobile Expenses 12,070.00
Depreciation 32,397.79
Fees & Subcription 13,000.00
Round Off -
Net Profit to Capital Account 998,812.46
2,186,477.17 2,186,477.17
-

Date: 31.03.2018
Place:Kolkata For M/S Debdyuti Associates
M/S DEBDYUTI ASSOCIATES
Partner :MRS.DEVJANI DUTTA &Mrs. RUMA GHOSH
PAN:AMTPD8993Q
Flat No.103, Geetanjali Apartment, Patna, Bihar, Pin:800001
Estimated Balance Sheet as at 31.03.2018
Liabilities Amount(Rs) Amount(Rs) Assets Amount(Rs) Amount(Rs)
Capital A/c: Fixed Assets for Business Use
Debjani Dutta Furniture & Fixture
Balance as on 1.4.2017 1,609,171.41 Balance as on 1.4.2017 223,646.40
Add: Remuneration 250,000.00 Add: Addition -
Add: Interest On Capital 193,100.57
Add : Capital Introduced - Less: Depreciation@10% 22,364.64 201,281.76
Add :Profit for the year 128,625.80
Computer
Less: Drawings - 2,180,897.77 Balance as on 1.4.2017 12,600.00
Less: Depreciation@40% 5,040.00 7,560.00

Ruma Ghosh Printer


Balance as on 1.4.2017 217,421.64 Balance as on 1.4.2017 4,320.00
Add: Remuneration 250,000.00 Less: Depreciation@40% 1,728.00 2,592.00
Add: Interest on capital 26,090.60
Add : Capital Introduced -
Add :Profit for the year 128,625.80 Electrical Equipments
Less: Drawings - Balance as on 1.4.2017 15,011.00
622,138.03 Add : Additions -
Less: Depreciation@15% 2,251.65 12,759.35
UnSecured Loan
A.B.CONSULTANTS 50,000.00
J.K.Jaiswal 500,000.00 Fan
Kameshwar Singh 900,000.00 1,450,000.00 Balance as on 1.4.2017 6,756.65
Add : Additions -
Less: Depreciation@15% 1,013.50 5,743.15
Current Liabilities:---
Trade Payables 193,034.89
Provision for Taxation 22,369.70
Audit Fees Payable 5,500.00 Current Assets & Loan & Advances
Sundry Debtors 691,596.42
Advance To supplier 533,696.00
Closing stock 2,243,224.10
Deposit (India Transacts) 50,000.00
VAT security Deposit 10,000.00

Cash & Bank balances :----


State Bank Of India 12,278.00
Bank of Baroda A/c no.18630200000672 78,531.98
Cash in Hand 624,677.63

4,473,940.39 4,473,940.39
(0.00)

Date: 31.03.2018
Place:Kolkata For M/S Debdyuti Associates
M/S DEBDYUTI ASSOCIATES
Partner :MRS.DEVJANI DUTTA &Mrs. RUMA GHOSH
PAN:AMTPD8993Q
Flat No.103, Geetanjali Apartment, Patna, Bihar, Pin:800001
Projected Trading & Profit & Loss Account for the Year ended 31.03.2019
Dr. Cr.
Amount(Rs) Amount(Rs)
To Opening Stock 2,243,224.10 By sales 12,124,826.87
To Purchases 9,440,228.06 By Closing Stock 3,468,781.10

To Gross profit 3,910,155.81


15,593,607.97 15,593,607.97

To Audit Fees 8,500.00 By Gross profit b/d 3,910,155.81


Salary 1,094,875.00
Tour & travelling expenses 29,650.00
Conveyance 17,545.00
Courier Charges 37,922.00
Discount 24,603.52
Godown Rent 45,000.00
Printing & stationery 18,146.00
Business Promotion 896.00
Advertisment & Promotion 13,600.00
Accounting Charges 51,000.00
Charity & Donnation 700.00
staff welfare 16,035.00
Bank charges 16,111.40
Interest On Working Capital 2,860,000.00
Rent Rates & Taxes 192,800.00
office repair & maintenance 46,631.00
Transportation charges 77,955.00
Miscellaneous Expenses 10,152.00
Telephone & Mobile Expenses 16,570.00
Depreciation 26,964.30
Fees & Subcription 15,000.00
Round Off -
Net Profit to Capital Account (710,500.41)
3,910,155.81 3,910,155.81
-

Date: 31.03.2019
Place:Kolkata For M/S Debdyuti Associates
M/S DEBDYUTI ASSOCIATES
Partner :MRS.DEVJANI DUTTA &Mrs. RUMA GHOSH
PAN:AMTPD8993Q
Flat No.103, Geetanjali Apartment, Patna, Bihar, Pin:800001
Projected Balance Sheet as at 31.03.2019
Liabilities Amount(Rs) Amount(Rs) Assets Amount(Rs) Amount(Rs)
Capital A/c: Fixed Assets for Business Use
Debjani Dutta Furniture & Fixture
Balance as on 1.4.2018 2,180,897.77 Balance as on 1.4.2018 201,281.76
Add: Remuneration 300,000.00 Add: Addition -
Add : Capital Introduced - Less: Depreciation@10% 20,128.18 181,153.58
Add :Profit for the year 524,319.81
Computer
Less: Drawings - 3,005,217.58 Balance as on 1.4.2018 7,560.00
Less: Depreciation@40% 3,024.00 4,536.00

Ruma Ghosh Printer


Balance as on 1.4.2018 622,138.03 Balance as on 1.4.2018 2,592.00
Add: Remuneration 300,000.00 Less: Depreciation@40% 1,036.80 1,555.20
Add : Capital Introduced -
Add :Profit for the year 524,319.81 Electrical Equipments
Balance as on 1.4.2018 12,759.00
Less: Drawings 150,000.00 1,296,457.84 Add : Additions -
Less: Depreciation@15% 1,913.85 10,845.15
UnSecured Loan
A.B.CONSULTANTS 50,000.00
J.K.Jaiswal 500,000.00 Fan
Kameshwar Singh 900,000.00 1,450,000.00 Balance as on 1.4.2018 5,743.15
Add : Additions -

Bank Loan 2,500,000.00 Less: Depreciation@15% 861.47 4,881.68


Current Liabilities:---

Provision for Taxation (56,840.03)


Audit Fees Payable 20,500.00 Current Assets & Loan & Advances
Sundry Debtors 3,221,154.37
Advance To supplier 1,033,696.00
Closing stock 3,468,781.10
Deposit (India Transacts) 50,000.00
VAT security Deposit 10,000.00

Cash & Bank balances :----


State Bank Of India 15,000.00
Bank of Baroda A/c no.18630200000672 85,000.00
Cash in Hand 476,396.28

8,215,335.39 8,562,999.36
Date: 31.03.2019
Place:Kolkata For M/S Debdyuti Associates
M/S DEBDYUTI ASSOCIATES
PROP:MRS.DEVJANI DUTTA
PAN:AMTPD8993Q
#REF!
Estimated Trading & Profit & Loss Account for the Year ended 31.03.2018
Dr. Cr.
Amount(Rs) Amount(Rs)
To Legal charges 18,700.00 By Fees Received 755,000.00
Salary 182,000.00
Electric Charges 15,500.00
New Paper & Periodicals 6,500.00
Printing & stationery 5,500.00
Advertisment & Promotion 20,500.00
Accounting Charges 20,000.00
Bonus 16,000.00
Office Expenses 15,000.00
Bank charges 3,500.00
Rates & Taxes 1,500.00
Professional Tax 2,500.00
General Expenses 10,000.00
Telephone & Mobile Expenses 7,000.00
Depreciation 14,246.00
Donation & Subcription 15,500.00
Net Profit to Capital Account 401,054.00
755,000.00 755,000.00
-

Date: 31.03.2018
Place:Patna,Bihar MRS. DEVJANI DUTTA
Proprietor

M/S DEBDYUTI ASSOCIATES


PROP:MRS.DEVJANI DUTTA
PAN:AMTPD8993Q
#REF!
Estimated Balance Sheet as at 31.03.2018
Liabilities Amount(Rs) Amount(Rs) Assets Amount(Rs) Amount(Rs)
Capital A/c: Fixed Assets for Business Use
Balance as on 1.4.2017 #REF! Furniture & Fixture
Add :Profit for the year 401,054.00 Balance as on 1.4.2017 13,950.00
#REF! Less: Depreciation@10% 1,395.00 12,555.00
Less: Drawings 201,500.00 #REF!
Computer
Balance as on 1.4.2017 16,000.00
Less: Depreciation@60% 9,600.00 6,400.00

Tools & Implements


Current Liabilities:--- Balance as on 1.4.2017 21,675.00
Less: Depreciation@15% 3,251.00 18,424.00
Liabilities for Expenses 20,500.00
Current Assets & Loan & Advances

Fess Receivables 350,500.00

Cash at Bank 100,000.00

Cash in Hand 46,134.00

#REF! 534,013.00
#REF!

Date: 31.03.2018
Place:Patna, Bihar MRS. DEVJANI DUTTA
Proprietor
M/S DEBDYUTI ASSOCIATES
Partner :MRS.DEVJANI DUTTA &Mrs. RUMA GHOSH
PAN:AMTPD8993Q
Flat No.103, Geetanjali Apartment, Patna, Bihar, Pin:800001
Projected Trading & Profit & Loss Account for the Year ended 31.03.2020
Dr. Cr.
Amount(Rs) Amount(Rs)
To Opening Stock 3,468,781.10 By sales 18,402,881.87
To Purchases 13,640,228.06 By Closing Stock 5,068,781.10

To Gross profit 6,362,653.81


23,471,662.97 23,471,662.97

To Audit Fees 20,500.00 By Gross profit b/d 6,362,653.81


Salary 1,529,875.00
Tour & travelling expenses 41,650.00
Conveyance 29,545.00
Courier Charges 49,922.00
Discount 40,603.52
Godown Rent 60,000.00
Printing & stationery 24,146.00
Business Promotion 3,896.00
Advertisment & Promotion 32,600.00
Accounting Charges 63,000.00
Charity & Donnation 5,700.00
staff welfare 35,035.00
Bank charges 25,111.40
Interest On Working Capital 2,757,575.76
Rent Rates & Taxes 204,800.00
office repair & maintenance 57,631.00
Transportation charges 102,955.00
Miscellaneous Expenses 15,152.00
Telephone & Mobile Expenses 24,570.00
Depreciation 22,910.86
Fees & Subcription 25,000.00
Round Off -
Net Profit to Capital Account 1,190,475.27
6,362,653.81 6,362,653.81
-

Date: 31.03.2020
Place:Kolkata For M/S Debdyuti Associates
M/S DEBDYUTI ASSOCIATES
Partner :MRS.DEVJANI DUTTA &Mrs. RUMA GHOSH
PAN:AMTPD8993Q
Flat No.103, Geetanjali Apartment, Patna, Bihar, Pin:800001
Projected Balance Sheet as at 31.03.2020
Liabilities Amount(Rs) Amount(Rs) Assets Amount(Rs) Amount(Rs)
Capital A/c: Fixed Assets for Business Use
Debjani Dutta Furniture & Fixture
Balance as on 1.4.2019 3,005,217.58 Balance as on 1.4.2019 181,153.58
Add: Remuneration 300,000.00 Add: Addition -
Add : Capital Introduced - Less: Depreciation@10% 18,115.36 163,038.22
Add :Profit for the year 1,357,542.87
Computer
Less: Drawings - 4,662,760.45 Balance as on 1.4.2019 4,536.00
Less: Depreciation@40% 1,814.40 2,721.60

Ruma Ghosh Printer


Balance as on 1.4.2019 1,296,457.84 Balance as on 1.4.2019 1,555.20
Add: Remuneration 300,000.00 Less: Depreciation@40% 622.08 933.12
Add : Capital Introduced -
Add :Profit for the year 1,357,542.87 Electrical Equipments
Balance as on 1.4.2019 10,845.15
Less: Drawings 150,000.00 2,804,000.71 Add : Additions -
Less: Depreciation@15% 1,626.77 9,218.38
UnSecured Loan
A.B.CONSULTANTS 50,000.00
J.K.Jaiswal 500,000.00 Fan
Kameshwar Singh 900,000.00 1,450,000.00 Balance as on 1.4.2019 4,881.68
Add : Additions -

Less: Depreciation@15% 732.25 4,149.43


Current Liabilities:---
Bank C/C 2,500,000.00
Provision for Taxation 95,238.02
Audit Fees Payable 32,500.00 Current Assets & Loan & Advances
Sundry Debtors 4,800,649.31
Advance To supplier 1,033,696.00
Closing stock 5,068,781.10
Deposit (India Transacts) 50,000.00
VAT security Deposit 10,000.00

Cash & Bank balances :----


State Bank Of India 60,000.00
Bank of Baroda A/c no.18630200000672 185,000.00
Cash in Hand 496,806.30

11,544,499.18 11,884,993.46
(340,494.27)
Date: 31.03.2020
Place:Kolkata For M/S Debdyuti Associates