Project Report-Final - Sens Revised

Shri Biswanath Ghose
(Propritor of M/s Pioneer Electricals)

Durgapur Industrial Estate, Nasser Avenue, Durgapur - 713212
EMI Schedule for BMW Car Loan
Loan Amount 13000000

Loan Term (Years) 7.00
Payments Per Year 12
Rate of Interest 8.50%
Monthly Installment 205874
Values are rounded to "0" --- Calculator is good for "20" years
S.No Month Monthly Installment Interest Principal Balance

0 0
1 April 0 0 0 0
2 May 0 0 0 0
3 June 0 0 0 0
4 July 0 0 0 0
5 August 0 0 0 0
6 September 0 0 0 0
2019-20
7 October 0 0 0 0
8 November 0 0 0 0
9 December 0 0 0 0
10 January 0 0 0 13000000
11 February 0 92083 0 13000000
12 March 205874 92083 113791 12886209
13 April 205874 91277 114597 12771612
14 May 205874 90466 115409 12656203
15 June 205874 89648 116226 12539977
16 July 205874 88825 117049 12422928
17 August 205874 87996 117879 12305049
18 September 205874 87161 118714 12186336
2020-21
19 October 205874 86320 119554 12066781
20 November 205874 85473 120401 11946380
21 December 205874 84620 121254 11825126
22 January 205874 83761 122113 11703013
23 February 205874 82896 122978 11580035
24 March 205874 82025 123849 11456186
25 April 205874 81148 124726 11331459
26 May 205874 80265 125610 11205849
27 June 205874 79375 126500 11079350
28 July 205874 78479 127396 10951954
29 August 205874 77576 128298 10823656
2021-22 30 September 205874 76668 129207 10694450
31 October 205874 75752 130122 10564328
32 November 205874 74831 131044 10433284
33 December 205874 73902 131972 10301312
34 January 205874 72968 132907 10168405
35 February 205874 72026 133848 10034557
36 March 205874 71078 134796 9899761


37 April 205874 70123 135751 9764010
38 May 205874 69162 136713 9627298
39 June 205874 68193 137681 9489617
40 July 205874 67218 138656 9350960
41 August 205874 66236 139638 9211322
42 September 205874 65247 140627 9070695
2022-23
43 October 205874 64251 141624 8929071
44 November 205874 63248 142627 8786444
45 December 205874 62237 143637 8642807
46 January 205874 61220 144654 8498153
47 February 205874 60195 145679 8352474
48 March 205874 59163 146711 8205763
49 April 205874 58124 147750 8058013
50 May 205874 57078 148797 7909216
51 June 205874 56024 149851 7759365
52 July 205874 54962 150912 7608453
53 August 205874 53893 151981 7456472
54 September 205874 52817 153058 7303415
2023-24
55 October 205874 51733 154142 7149273
56 November 205874 50641 155234 6994039
57 December 205874 49541 156333 6837706
58 January 205874 48434 157441 6680265
59 February 205874 47319 158556 6521710
60 March 205874 46195 159679 6362031
61 April 205874 45064 160810 6201221
62 May 205874 43925 161949 6039272
63 June 205874 42778 163096 5876176
64 July 205874 41623 164251 5711924
65 August 205874 40459 165415 5546509
66 September 205874 39288 166587 5379923
2024-25
67 October 205874 38108 167767 5212156
68 November 205874 36919 168955 5043201
69 December 205874 35723 170152 4873050
70 January 205874 34517 171357 4701693
71 February 205874 33304 172571 4529122
72 March 205874 32081 173793 4355329


73 April 205874 30850 175024 4180305
74 May 205874 29610 176264 4004041
75 June 205874 28362 177512 3826529
76 July 205874 27105 178770 3647759
77 August 205874 25838 180036 3467723
78 September 205874 24563 181311 3286412
2025-26
79 October 205874 23279 182596 3103816
80 November 205874 21985 183889 2919928
81 December 205874 20683 185191 2734736
82 January 205874 19371 186503 2548233
83 February 205874 18050 187824 2360408
84 March 205874 16720 189155 2171254
85 April 205874 15380 190495 1980759
86 May 205874 14030 191844 1788915
87 June 205874 12671 193203 1595712
88 July 205874 11303 194571 1401141
89 August 205874 9925 195950 1205191
90 September 205874 8537 197338 1007854
2026-27
91 October 205874 7139 198735 809119
92 November 205874 5731 200143 608975
93 December 205874 4314 201561 407415
94 January 205874 2886 202988 204426
95 February 205874 1448 204426 0
96 March 0 0 0 0


97 0 0 0 0
98 0 0 0 0
99 0 0 0 0
100 0 0 0 0
101 0 0 0 0
102 0 0 0 0
103 0 0 0 0
104 0 0 0 0
105 0 0 0 0
106 0 0 0 0
107 0 0 0 0
108 0 0 0 0
109 0 0 0 0
110 0 0 0 0
111 0 0 0 0
112 0 0 0 0
113 0 0 0 0
114 0 0 0 0
115 0 0 0 0
116 0 0 0 0
117 0 0 0 0
118 0 0 0 0
119 0 0 0 0
120 0 0 0 0
EMI Schedule for Range Rover Car Loan


0 0
1 April 0 0 0 0
2 May 0 0 0 0
3 June 0 0 0 0
4 July 0 0 0 27000000
5 August 435091 203625 231466 26768534
6 September 435091 201879 233211 26535323
2019-20
7 October 435091 200121 234970 26300353
8 November 435091 198348 236742 26063611
9 December 435091 196563 238527 25825084
10 January 435091 194764 240326 25584757
11 February 435091 192952 242139 25342619
12 March 435091 191126 243965 25098654
13 April 435091 189286 245805 24852849
14 May 435091 187432 247659 24605190
15 June 435091 185564 249526 24355664
16 July 435091 183682 251408 24104255
17 August 435091 181786 253304 23850951
18 September 435091 179876 255215 23595736
2020-21
19 October 435091 177951 257139 23338597
20 November 435091 176012 259079 23079518
21 December 435091 174058 261033 22818486
22 January 435091 172089 263001 22555485
23 February 435091 170106 264985 22290500
24 March 435091 168108 266983 22023517
25 April 435091 166094 268997 21754521
26 May 435091 164065 271025 21483495
27 June 435091 162021 273069 21210426
28 July 435091 159962 275129 20935298
29 August 435091 157887 277204 20658094
2021-22 30 September 435091 155796 279294 20378800
31 October 435091 153690 281400 20097400
32 November 435091 151568 283523 19813877
33 December 435091 149430 285661 19528216
34 January 435091 147275 287815 19240401
35 February 435091 145105 289986 18950415
36 March 435091 142918 292173 18658242


37 April 435091 140714 294376 18363866
38 May 435091 138494 296596 18067269
39 June 435091 136257 298833 17768436
40 July 435091 134004 301087 17467349
41 August 435091 131733 303358 17163992
42 September 435091 129445 305645 16858346
2022-23
43 October 435091 127140 307951 16550396
44 November 435091 124818 310273 16240123
45 December 435091 122478 312613 15927510
46 January 435091 120120 314971 15612539
47 February 435091 117745 317346 15295193
48 March 435091 115351 319739 14975454
49 April 435091 112940 322151 14653303
50 May 435091 110510 324580 14328723
51 June 435091 108062 327028 14001695
52 July 435091 105596 329494 13672200
53 August 435091 103111 331979 13340221
54 September 435091 100608 334483 13005738
2023-24
55 October 435091 98085 337006 12668732
56 November 435091 95543 339547 12329185
57 December 435091 92983 342108 11987077
58 January 435091 90403 344688 11642389
59 February 435091 87803 347288 11295102
60 March 435091 85184 349907 10945195
61 April 435091 82545 352546 10592650
62 May 435091 79886 355204 10237445
63 June 435091 77207 357883 9879562
64 July 435091 74508 360582 9518980
65 August 435091 71789 363302 9155678
66 September 435091 69049 366041 8789637
2024-25
67 October 435091 66289 368802 8420835
68 November 435091 63507 371583 8049251
69 December 435091 60705 374386 7674866
70 January 435091 57881 377209 7297656
71 February 435091 55036 380054 6917602
72 March 435091 52170 382920 6534682


73 April 435091 49282 385808 6148874
74 May 435091 46373 388718 5760156
75 June 435091 43441 391649 5368507
76 July 435091 40487 394603 4973904
77 August 435091 37512 397579 4576325
78 September 435091 34513 400577 4175747
2025-26
79 October 435091 31492 403598 3772149
80 November 435091 28448 406642 3365506
81 December 435091 25382 409709 2955797
82 January 435091 22292 412799 2542998
83 February 435091 19178 415912 2127086
84 March 435091 16042 419049 1708038
85 April 435091 12881 422209 1285828
86 May 435091 9697 425393 860435
87 June 435091 6489 428601 431834
88 July 435091 3257 431834 0
89 August 0 0 0 0
90 September 0 0 0 0
2026-27
91 October 0 0 0 0
92 November 0 0 0 0
93 December 0 0 0 0
94 January 0 0 0 0
95 February 0 0 0 0
96 March 0 0 0 0


97 0 0 0 0
98 0 0 0 0
99 0 0 0 0
100 0 0 0 0
101 0 0 0 0
102 0 0 0 0
103 0 0 0 0
104 0 0 0 0
105 0 0 0 0
106 0 0 0 0
107 0 0 0 0
108 0 0 0 0
109 0 0 0 0
110 0 0 0 0
111 0 0 0 0
112 0 0 0 0
113 0 0 0 0
114 0 0 0 0
115 0 0 0 0
116 0 0 0 0
117 0 0 0 0
118 0 0 0 0
119 0 0 0 0
120 0 0 0 0
ASSUMPTIONS OF CALCULATION FOR
M/s PIONEER ELECTRICALS
1 No. of Working Days 300 Days
2 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29
% of Capacity Utilisation Year 1 2 3 4 5 6 7 8

Repair & Maintenance Service 45.00% 50.00% 55.00% 60.00% 65.00% 70.00% 75.00% 80.00% 85.00% 85.00%
3 Holding Days Days

Raw materials
Repairing Material & Consumables 120
Consumables 30
Domestic Debtor 30
Export Debtor 0
Sundry Creditors for

Repairing Material & Consumables 25
4 Other Expenses
Labour 12.00% % over sales
Repair & maintenance 1.00% % over sales
Other misc. manufacturing exp. 2.00% % over sales
Consumable 1.00% % over sales
Administrative Exp. 7.50% % over sales
Power 10.00% % over sales
PROJECT COST
The estimated cost of the project is as follows:
Rs. in Lacs
a) Fixed capital 293.74

b) Margin for Working capital 49.66
Total 343.40
Fixed capital :- The fixed capital break-up is as follows.
A. Land Development 0.00

B. Buliding 0.00
C. Plant & Machinery 293.74
D. IT & Communication 0.00
E. Furniture & Fixtures 0.00
F. Preliminary & operative Expenses 0.00
Total fixed cost 293.74
Margin for Working capital requirement 49.66

as per Working Capital Schedule
Total cost of project 343.40
Proposed Source of Finance:
A. Term Loan Bank/FI 215.00

B. Promoters Contribution
Equity Share Capital & Premium 128.40
Unsecured loan from Directors 0.00 128.40
(Quasi Equity)
343.40
DEBT EQUITY RATIO = 1.67 : 1
CAR LOAN I (EXISTING)

Cost of the vehicle including regn cost etc 304.32
Total Cost 304.32

B. Promoters Contribution 34.32
Total Cost 304.32
CAR LOAN II (NEW)

Cost of the vehicle including regn cost etc 159.82
Total Cost 159.82

B. Promoters Contribution 29.82
Total Cost 159.82
0.00
PLANT AND MACHINERY & OTHER FIXED ASSETS
A PLANT AND MACHINERY

Extra
Basic Value GST rate GST Charges Total Value
1 V.P.I Chamber 1,750,000 18% 315000 2,065,000
3 Pneumatic Edge Bender 1,542,120 18% 277582 1,819,702
CO2 Cleaning, Dry Ice Blast
4 Cleaner 1,160,000 18% 208800 1,368,800
5 Pneumatic Air Compressor 1,352,000 18% 243360 1,595,360

6 Lathe Machine 8Feet 720,000 18% 129600 849,600
Lathe Machine 20 Feet 2,230,000 18% 401400 2,631,400
Lathe Machine 30 Feet 4,301,000 18% 774180 5,075,180
7 Balancing Machine 5,400,000 18% 972000 6,372,000
8 Megohmmeter (Megger) 603,925 18% 108707 712,632
9 Surge 7010 KAT 377,000 18% 67860 22,620.00 467,480
10 Induction Heater 635,593 18% 114407 750,000
100T/200T/300T/500T Hydraulic
11 Jack
1,840,000 18% 331200 2,171,200
Automatic HVOF Spray

12 Metallizing 2,112,000
18% 380160 2,492,160
Installation & Commissioning

18% 153000 1,003,000
Charges 850,000
24,873,638 4,477,255 22,620 29,373,514
Rupees in Lacs 293.74

PROJECTED BALANCE SHEETS
Rs.in Lacs
PARTICULARS 0 1 2 3 4 5 6 7 8 9 10
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29
CAPITAL & LIABILITIES
Capital 248.94 375.61 397.68 434.75 489.08 547.42 633.02 725.10 833.83 948.96 1086.13
Reserves & Surplus

Profit & Loss Account 101.67 42.07 47.07 59.33 68.33 85.60 92.08 108.74 115.13 137.17 144.70
Secured Loans
Installment due more than year
ODIP from PNB 245.16 228.43 209.73 188.82 165.45 139.32 110.11 77.45 40.94 0.00 0.00
New Term Loan from PNB 0.00 184.29 153.58 122.87 92.16 61.45 30.74 0.00 0.00 0.00 0.00
Car Loan from PNB - Range Rover 0.00 220.24 186.59 149.76 109.46 65.35 17.08 0.00 0.00 0.00 0.00
Car Loan from PNB - BMW 0.00 114.56 99.00 82.06 63.62 43.55 21.71 0.00 0.00 0.00 0.00
Vehicle Loan & Others 40.26 18.73 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Unsecured Loan 37.65 37.65 37.65 37.65 37.65 37.65 37.65 37.65 37.65 37.65 37.65
Term Liability
Creditors O/s for more than one year 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Other Term Liability 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Deffered Tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Current Liabilities
Bank Borrowings for Working Capital 0.00 140.00 140.00 140.00 140.00 140.00 140.00 140.00 140.00 140.00 140.00
Sundry Creditors for Goods 21.71 26.04 33.69 38.39 44.32 49.08 55.17 59.76 65.77 69.05 67.46
Others Current Liabilities 78.05 31.22 29.66 29.66 29.66 28.18 26.77 25.43 24.16 22.95 24.16
(incl. Loans & Advances)
Installment Due Within One Year
ODIP from PNB 14.96 16.73 18.70 20.91 23.37 26.13 29.21 32.66 36.51 40.94 0.00
New Term Loan from PNB 0.00 30.71 30.71 30.71 30.71 30.71 30.71 30.74 0.00 0.00 0.00
Car Loan from PNB I 0.00 30.75 33.65 36.83 40.30 44.11 48.27 17.08 0.00 0.00 0.00
Car Loan from PNB II 0.00 14.30 15.56 16.94 18.44 20.07 21.84 21.71 0.00 0.00 0.00
Vehicle Loan & Others 117.71 31.77 18.73 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Provisions
Provision for taxes 0.00 14.03 15.69 19.77 22.78 28.53 30.69 36.24 38.38 45.72 48.24
TOTAL 906.11 1,557.13 1,467.69 1,408.45 1,375.34 1,347.16 1,325.05 1,312.56 1,332.38 1,442.44 1,548.35
ASSETS
Fixed Assets
Gross Block 589.76 1,285.64 1,285.64 1,285.64 1,285.64 1,285.64 1,285.64 1,285.64 1,285.64 1,285.64 1,285.64
Less:Depreciation 285.26 425.85 545.48 647.29 733.93 807.68 870.45 923.89 969.38 1,008.11 1,041.09
Net Block 304.50 859.79 740.16 638.35 551.71 477.96 415.19 361.75 316.26 277.53 244.55
Capital Work in Progress 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Non Current Assets

Other Non Current Assets 28.96 31.86 35.05 38.56 42.42 46.66 51.33 56.46 62.11 68.32 75.15
Book Debts O/s for more than 6 months 39.17 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Investment in Group Concern 36.73 40.00 42.00 44.00 46.00 48.00 50.00 53.00 56.00 59.00 62.00
Loan to Group Companies 119.64 180.00 180.00 200.00 230.00 230.00 230.00 230.00 230.00 300.00 400.00
Current Assets
Inventory 165.46 153.90 184.50 212.85 245.70 274.95 308.70 337.50 370.80 393.98 393.98
W.I.P. & Finished Goods 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Sundry Debtors 176.42 191.25 192.50 173.75 165.00 166.25 177.50 198.75 210.00 231.25 271.25
Advance Tax 8.17 14.03 15.69 19.77 22.78 28.53 30.69 36.24 38.38 45.72 48.24
Other Current Assets 2.20 30.00 32.00 34.00 36.00 38.00 40.00 25.00 26.00 27.00 28.00
Fixed Deposits 5.10 5.10 5.10 5.10 5.10 5.10 5.10 5.10 5.10 5.10 5.10
Cash & Bank Balances 19.76 51.20 40.69 42.07 30.63 31.70 16.54 8.75 17.72 34.54 20.08
Preliminary Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
TOTAL 906.11 1,557.13 1,467.69 1,408.45 1,375.34 1,347.16 1,325.05 1,312.56 1,332.38 1,442.44 1,548.35
PROJECTED PROFIT & LOSS ACCOUNT
OPERATING YEARS
Rs.in Crores
PARTICULARS 1 2 3 4 5 6 7 8 9 10
Financial Year 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29
Domestic Sales
Service Charge Received 1,012.50 1,125.00 1,237.50 1,350.00 1,462.50 1,575.00 1,687.50 1,800.00 1,912.50 1,912.50
Other Income 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00
Sales Value 1,014.50 1,127.00 1,239.50 1,352.00 1,464.50 1,577.00 1,689.50 1,802.00 1,914.50 1,914.50
Less: Taxes & Duties 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Net Sales Value 1,014.50 1,127.00 1,239.50 1,352.00 1,464.50 1,577.00 1689.50 1802.00 1914.50 1914.50
Raw Material Consumed 380.19 491.85 560.48 647.10 716.63 805.50 872.55 960.30 1,008.12 984.94
Consumables Consumed 10.13 11.25 12.38 13.50 14.63 15.75 16.88 18.00 19.13 19.13
Power 101.00 113.00 124.00 135.00 146.00 158.00 169.00 180.00 191.00 191.00
Direct Labour 122.00 138.00 163.00 178.00 193.00 208.00 223.00 238.00 252.00 252.00
Repairs & Maintenance 10.13 11.81 12.99 14.85 16.09 17.33 18.56 19.80 21.04 21.04
Misc. Factory Expenses 20.00 24.00 26.00 30.00 32.00 35.00 37.00 40.00 42.00 42.00
Add: Opening Stock

WIP & Finished Goods 165.46 153.90 184.50 212.85 245.70 274.95 308.70 337.50 370.80 393.98
Less: Closing Stock
WIP & Finished Goods 153.90 184.50 212.85 245.70 274.95 308.70 337.50 370.80 393.98 393.98
Cost of Production : 655.01 759.31 870.50 985.60 1,089.10 1,205.83 1,308.19 1,422.80 1,510.11 1,510.11
Gross Profit Ratio 35.44% 32.63% 29.77% 27.10% 25.63% 23.54% 22.57% 21.04% 21.12% 21.12%
Selling & Administrative Expenses 75.94 86.06 100.24 111.38 120.66 129.94 139.22 148.50 157.78 157.78
Total : 75.94 86.06 100.24 111.38 120.66 129.94 139.22 148.50 157.78 157.78
Preliminary Expenditure W/off 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total Cost of Sales 730.95 845.37 970.74 1,096.98 1,209.76 1,335.77 1,447.41 1,571.30 1,667.89 1,667.89
Profit Before Depreciation Interest & Tax 283.55 281.63 268.76 255.02 254.74 241.23 242.09 230.70 246.61 246.61
PBDIT Ratio 27.95% 24.99% 21.68% 18.86% 17.39% 15.30% 14.33% 12.80% 12.88% 12.88%
Interest on New Term Loan 12.85 19.49 16.51 13.53 10.55 7.57 4.59 1.61 0.00 0.00
Interest on ODIP 28.37 26.60 24.63 22.42 19.96 17.20 14.12 10.67 6.82 2.52
Working Capital 18.17 18.17 18.17 18.17 18.17 18.17 18.17 18.17 18.17 18.17
Interest on Car Loan I 15.79 21.46 18.56 15.38 11.91 8.11 3.94 0.32 0.00 0.00
Interest on Car Loan II 1.84 10.40 9.14 7.76 6.27 4.64 2.86 0.93 0.00 0.00
Others 9.84 3.12 0.84 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total Interest 86.86 99.24 87.85 77.26 66.86 55.69 43.68 31.70 24.99 20.69
Profit Before Depreciation & Taxation 196.69 182.39 180.91 177.76 187.88 185.54 198.41 199.00 221.62 225.92
Depreciation 140.59 119.63 101.81 86.65 73.75 62.77 53.43 45.49 38.73 32.98
Profit Before Taxation 56.10 62.76 79.10 91.11 114.13 122.77 144.98 153.51 182.89 192.94
Provision for Taxation 14.03 15.69 19.77 22.78 28.53 30.69 36.24 38.38 45.72 48.24
Deferred tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Profit After Taxation 42.07 47.07 59.33 68.33 85.60 92.08 108.74 115.13 137.17 144.70
Net Profit Ratio 4.15% 4.18% 4.79% 5.05% 5.85% 5.84% 6.44% 6.39% 7.16% 7.56%
Dividend 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Profit After Taxation less Divd. 42.07 47.07 59.33 68.33 85.60 92.08 108.74 115.13 137.17 144.70
Depreciation 140.59 119.63 101.81 86.65 73.75 62.77 53.43 45.49 38.73 32.98
Preliminary Expenditure W/off 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
182.66 166.70 161.14 154.98 159.35 154.85 162.17 160.62 175.90 177.68
Less: Repayment of ODIP 14.96 16.73 18.70 20.91 23.37 26.13 29.21 32.66 36.51 40.94
Less: Repayment of New Term Loan 0.00 30.71 30.71 30.71 30.71 30.71 30.71 30.74 0.00 0.00
Less: Repayment of Car Loan I 19.01 30.75 33.65 36.83 40.30 44.11 48.27 17.08 0.00 0.00
Less: Repayment of Car Loan II 1.14 14.30 15.56 16.94 18.44 20.07 21.84 21.71 0.00 0.00
Net Cash Accrual 147.55 74.21 62.52 49.59 46.53 33.83 32.14 58.43 139.39 136.74
Cumulative Cash Accrual 147.55 221.76 284.28 333.87 380.40 414.23 446.37 504.80 644.19 583.11
REVENUE ANALYSIS
Financial Year 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29
No. of months of operation 12 12 12 12 12 12 12 12 12 12
No of Working days PA 300 days
Installed Capacity
Maximum Acievable service value In rupees lacs 2,250 2,250 2,250.00 2,250 2,250 2,250 2,250 2,250 2,250 2,250
Total Installed Capacity 2,250 2,250 2,250 2,250 2,250 2,250 2,250 2,250 2,250 2,250
Capacity Utilisation 45% 50% 55% 60% 65% 70% 75% 80% 85% 85%
SALES IN VALUE TERMS

Rs.in Crores
Financial Year 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29
1 Repair & Maintenance Service 1,012.50 1,125.00 1,237.50 1,350.00 1,462.50 1,575.00 1,687.50 1,800.00 1,912.50 1,912.50
► TOTAL 1,012.50 1,125.00 1,237.50 1,350.00 1,462.50 1,575.00 1,687.50 1,800.00 1,912.50 1,912.50
WIP, FINISHED GOODS, PURCHASES & CREDITORS ASSESMENT
► CONSUMPTION OF RAW MATERIAL

Financial Year 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29
No. of months of operation 12 12 12 12 12 12 12 12 12 12
Material cost as % of service value 38.00% 41.00% 43.00% 45.50% 47.00% 49.00% 50.00% 51.50% 51.50% 51.50%
Repairing material & consumable In rupees lacs 384.75 461.25 532.13 614.25 687.38 771.75 843.75 927.00 984.94 984.94
Total Consumption 384.75 461.25 532.13 614.25 687.38 771.75 843.75 927.00 984.94 984.94
► CLOSING STOCK OF RAW MATERIAL

Financial Year 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29
Capacity Utilisation 45.00% 50.00% 55.00% 60.00% 65.00% 70.00% 75.00% 80.00% 85.00% 85.00%
Repairing material & consumable 120.00 153.90 184.50 212.85 245.70 274.95 308.70 337.50 370.80 393.98 393.98
Total Closing Stock 153.90 184.50 212.85 245.70 274.95 308.70 337.50 370.80 393.98 393.98
► PURCHASES OF RAW MATERIAL

Financial Year 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29
Repairing material & consumable 380.19 491.85 560.48 647.10 716.63 805.50 872.55 960.30 1,008.12 984.94
TOTAL 380.19 491.85 560.48 647.10 716.63 805.50 872.55 960.30 1,008.12 984.94
► CREDITORS OF RAW MATERIAL

2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29
Repairing material & consumable 25.00 26.04 33.69 38.39 44.32 49.08 55.17 59.76 65.77 69.05 67.46
TOTAL 26.04 33.69 38.39 44.32 49.08 55.17 59.76 65.77 69.05 67.46
EMI Calculator

S.No Monthly Installment Interest Principal Balance

0 26000000
1 361100 242667 118433 25881567
2 361100 241561 119539 25762028
3 361100 240446 120654 25641374
4 361100 239319 121780 25519594
5 361100 238183 122917 25396677
6 361100 237036 124064 25272613
2019-20
7 361100 235878 125222 25147390
8 361100 234709 126391 25021000
9 361100 233529 127571 24893429
10 361100 232339 128761 24764668
11 361100 231137 129963 24634705
12 361100 229924 131176 24503529
13 361100 228700 132400 24371129
14 361100 227464 133636 24237493
15 361100 226217 134883 24102610
16 361100 224958 136142 23966467
17 361100 223687 137413 23829055
18 361100 222405 138695 23690359
2020-21
19 361100 221110 139990 23550369
20 361100 219803 141296 23409073
21 361100 218485 142615 23266458
22 361100 217154 143946 23122512
23 361100 215810 145290 22977222
24 361100 214454 146646 22830576
25 361100 213085 148014 22682562
26 361100 211704 149396 22533166
27 361100 210310 150790 22382376
28 361100 208902 152198 22230178
29 361100 207482 153618 22076560
2021-22 30 361100 206048 155052 21921508
31 361100 204601 156499 21765009
32 361100 203140 157960 21607049
33 361100 201666 159434 21447615
34 361100 200178 160922 21286693
35 361100 198676 162424 21124269
36 361100 197160 163940 20960329
37 361100 195630 165470 20794859
38 361100 194085 167014 20627844
39 361100 192527 168573 20459271
40 361100 190953 170147 20289124
41 361100 189365 171735 20117389
2022-23
42 361100 187762 173338 19944052
2022-23
43 361100 186144 174955 19769097
44 361100 184512 176588 19592508
45 361100 182863 178236 19414272
46 361100 181200 179900 19234372
47 361100 179521 181579 19052793
48 361100 177826 183274 18869519
49 361100 176116 184984 18684535
50 361100 174389 186711 18497824
51 361100 172646 188453 18309370
52 361100 170887 190212 18119158
53 361100 169112 191988 17927170
54 361100 167320 193780 17733391
55 361100 165512 195588 17537803
56 361100 163686 197414 17340389
57 361100 161844 199256 17141133
58 361100 159984 201116 16940017
59 361100 158107 202993 16737024
60 361100 156212 204888 16532136
61 361100 154300 206800 16325336
62 361100 152370 208730 16116606
63 361100 150422 210678 15905928
64 361100 148455 212645 15693283
65 361100 146471 214629 15478654
66 361100 144467 216632 15262022
67 361100 142446 218654 15043368
68 361100 140405 220695 14822673
69 361100 138345 222755 14599918
70 361100 136266 224834 14375084
71 361100 134167 226932 14148151
72 361100 132049 229050 13919101
73 361100 129912 231188 13687913
74 361100 127754 233346 13454567
75 361100 125576 235524 13219043
76 361100 123378 237722 12981321
77 361100 121159 239941 12741380
78 361100 118920 242180 12499200
79 361100 116659 244441 12254759
80 361100 114378 246722 12008037
81 361100 112075 249025 11759012
82 361100 109751 251349 11507663
83 361100 107405 253695 11253968
84 361100 105037 256063 10997905
85 361100 102647 258453 10739452
86 361100 100235 260865 10478587
87 361100 97800 263300 10215288
88 361100 95343 265757 9949531
89 361100 92862 268238 9681293
90 361100 90359 270741 9410552
91 361100 87832 273268 9137284
92 361100 85281 275819 8861465
93 361100 82707 278393 8583073
94 361100 80109 280991 8302081
95 361100 77486 283614 8018468
96 361100 74839 286261 7732207
97 361100 72167 288933 7443274
98 361100 69471 291629 7151645
99 361100 66749 294351 6857294
100 361100 64001 297098 6560195
101 361100 61228 299871 6260324
102 361100 58430 302670 5957654
103 361100 55605 305495 5652159
104 361100 52753 308346 5343812
105 361100 49876 311224 5032588
106 361100 46971 314129 4718459
107 361100 44039 317061 4401398
108 361100 41080 320020 4081378
109 361100 38093 323007 3758371
110 361100 35078 326022 3432350
111 361100 32035 329065 3103285
112 361100 28964 332136 2771149
113 361100 25864 335236 2435913
114 361100 22735 338365 2097549
115 361100 19577 341523 1756026
116 361100 16390 344710 1411316
117 361100 13172 347928 1063388
118 361100 9925 351175 712213
119 361100 6647 354453 357761
120 361100 3339 357761 0
New Term Loan Repayment Schedule

S.No Disbursement Interest Principal Repayment Balance

0 0
1 0 0 0
2 0 0 0
3 10000000 0 0 10000000
4 80833 0 10000000
5 80833 0 10000000
6 11500000 80833 0 21500000
2019-20
7 173792 0 21500000
8 173792 0 21500000
9 173792 0 21500000
10 173792 0 21500000
11 173792 0 21500000
12 173792 0 21500000
13 173792 255952 21244048
14 171723 255952 20988096
15 169654 255952 20732144
16 167585 255952 20476192
17 165516 255952 20220240
18 163447 255952 19964288
2020-21
19 161378 255952 19708336
20 159309 255952 19452384
21 157240 255952 19196432
22 155171 255952 18940480
23 153102 255952 18684528
24 151033 255952 18428576
25 148964 255952 18172624
26 146895 255952 17916672
27 144826 255952 17660720
28 142757 255952 17404768
29 140689 255952 17148816
2021-22 30 138620 255952 16892864
31 136551 255952 16636912
32 134482 255952 16380960
33 132413 255952 16125008
34 130344 255952 15869056
35 128275 255952 15613104
36 126206 255952 15357152
37 124137 255952 15101200
38 122068 255952 14845248
39 119999 255952 14589296
40 117930 255952 14333344
41 115861 255952 14077392
42 113792 255952 13821440
2022-23
2022-23
43 111723 255952 13565488
44 109654 255952 13309536
45 107585 255952 13053584
46 105516 255952 12797632
47 103448 255952 12541680
48 101379 255952 12285728
49 99310 255952 12029776
50 97241 255952 11773824
51 95172 255952 11517872
52 93103 255952 11261920
53 91034 255952 11005968
54 88965 255952 10750016
2023-24
55 86896 255952 10494064
56 84827 255952 10238112
57 82758 255952 9982160
58 80689 255952 9726208
59 78620 255952 9470256
60 76551 255952 9214304
61 74482 255952 8958352
62 72413 255952 8702400
63 70344 255952 8446448
64 68275 255952 8190496
65 66207 255952 7934544
66 64138 255952 7678592
2024-25
67 62069 255952 7422640
68 60000 255952 7166688
69 57931 255952 6910736
70 55862 255952 6654784
71 53793 255952 6398832
72 51724 255952 6142880
73 49655 255952 5886928
74 47586 255952 5630976
75 45517 255952 5375024
76 43448 255952 5119072
77 41379 255952 4863120
78 39310 255952 4607168
2025-26
79 37241 255952 4351216
80 35172 255952 4095264
81 33103 255952 3839312
82 31034 255952 3583360
83 28965 255952 3327408
84 26897 255952 3071456
85 24828 255952 2815504
86 22759 255952 2559552
87 20690 255952 2303600
88 18621 255952 2047648
89 16552 255952 1791696
90 14483 255952 1535744
2026-27
91 12414 255952 1279792
92 10345 255952 1023840
93 8276 255952 767888
94 6207 255952 511936
95 4138 255952 255984
96 2069 255984 0
SCHEDULE OF DEPRECIATION
(Under Income Tax Act, 1961)
Rs. In Lacs
Sl. Particulars Land Building Plant & Misc. Total
No. Machinery Fixed
Electricals Assets
Rate of Depreciation 0.00% 10.00% 15.00% 15.00%
1. Land & Development 36.70 -- -- -- 36.70
2. Buildings -- 26.74 -- -- 26.74
3. Plant & Machinery -- -- 980.22 -- 980.22
4 Misc.Fixed Assets -- -- -- 1.20 1.20
5 Pre-operative Exp. Allocated -- -- -- -- --
6 Contingencies -- -- -- -- --
Total 36.70 26.74 980.22 1.20 1044.86
Less: Sold during the 19-20 0.00 0.00 62.00 0.00 62.00
36.70 26.74 918.22 1.20 982.86

1st Year Op. WDV 36.70 26.74 918.22 1.20 982.86
Depreciation 0.00 2.67 137.73 0.18 140.59
2nd Year Op. WDV 36.70 24.07 780.49 1.02 842.27
Depreciation -- 2.41 117.07 0.15 119.63
3rd Year Op. WDV 36.70 21.66 663.41 0.87 722.64
Depreciation -- 2.17 99.51 0.13 101.81
4th Year Op. WDV 36.70 19.49 563.90 0.74 620.83
Depreciation -- 1.95 84.59 0.11 86.65
5th Year Op. WDV 36.70 17.54 479.32 0.63 534.19
Depreciation -- 1.75 71.90 0.09 73.75
6th Year Op. WDV 36.70 15.79 407.42 0.53 460.44
Depreciation -- 1.58 61.11 0.08 62.77
7th Year Op. WDV 36.70 14.21 346.31 0.45 397.67
Depreciation -- 1.42 51.95 0.07 53.43
8th Year Op. WDV 36.70 12.79 294.36 0.38 344.23
Depreciation -- 1.28 44.15 0.06 45.49
9th Year Op. WDV 36.70 11.51 250.21 0.33 298.74
Depreciation -- 1.15 37.53 0.05 38.73
10th Year Op. WDV 36.70 10.36 212.68 0.28 260.01
Depreciation -- 1.04 31.90 0.04 32.98
ASSESSMENT OF WORKING CAPITAL
Rs.in Lacs
Sl. Particulars Stocking Margin 1 2 3 4 5 6 7 8 9 10
No. Period % 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29
Days No. of Days of operation 300 Days
1 Raw materials
Repairing Material 120 25% 152.08 196.74 224.19 258.84 286.65 322.20 349.02 384.12 403.25 393.98
Total : 152.08 196.74 224.19 258.84 286.65 322.20 349.02 384.12 403.25 393.98
2 Consumables 30 25% 1.01 1.13 1.24 1.35 1.46 1.58 1.69 1.80 1.91 1.91
3 WIP & Finished Goods

WIP 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Finished Goods 25%
Repairing Material 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total : 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Sundry Debtor
a. Domestic Debtors 30 25% 101.25 112.50 123.75 135.00 146.25 157.50 168.75 180.00 191.25 191.25
b Export Debtor 0 10% 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
4 Total Receivables 101.25 112.50 123.75 135.00 146.25 157.50 168.75 180.00 191.25 191.25
5 Sundry Creditors
Material & Consumables 25 0% 31.68 40.99 46.71 53.92 59.72 67.12 72.71 80.03 84.01 82.08
Total Creditors 31.68 40.99 46.71 53.92 59.72 67.12 72.71 80.03 84.01 82.08
Working Capital Required 222.66 269.38 302.47 341.26 374.65 414.15 446.75 485.90 512.40 505.06
Working Capital Loan Assesed 173.00 219.00 245.00 276.00 303.00 334.00 360.00 391.00 413.00 407.00
Margin money 49.66 50.38 57.47 65.26 71.65 80.15 86.75 94.90 99.40 98.06
OUT OF TOTAL WORKING CAPITAL ASSESMENT
CASH CREDIT FACILITY SANCTIONED 140.00 140.00 140.00 140.00 140.00 140.00 140.00 140.00 140.00 140.00
DEBT SERVICE COVERAGE RATIO
Rs. in Lacs
Sl. 1 2 3 4 5 6 7 8 9 10
No. PARTICULARS 31-03-2020 31-03-2021 31-03-2022 31-03-2023 31-03-2024 31-03-2025 31-03-2026 31-03-2027 31-03-2028 31-03-2029
1 Profit after Tax 42.07 47.07 59.33 68.33 85.60 92.08 108.74 115.13 137.17 144.70
2 Preliminary Exp. Written Off 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
3 Interest on Term Loans

Interest on New Term Loan 12.85 19.49 16.51 13.53 10.55 7.57 4.59 1.61 0.00 0.00
Interest on ODIP 28.37 26.60 24.63 22.42 19.96 17.20 14.12 10.67 6.82 2.52
Interest on Car Loan I 15.79 21.46 18.56 15.38 11.91 8.11 3.94 0.32 0.00 0.00
Interest on Car Loan II 1.84 10.40 9.14 7.76 6.27 4.64 2.86 0.93 0.00 0.00
4 Deprecation 140.59 119.63 101.81 86.65 73.75 62.77 53.43 45.49 38.73 32.98
5 Installement of Term Loan

New Term Loan 0.00 30.71 30.71 30.71 30.71 30.71 30.71 30.73 0.00 0.00
ODIP 14.96 16.73 18.70 20.91 23.37 26.13 29.21 32.66 36.51 40.93
Installment of Car Loan I 19.01 30.75 33.65 36.83 40.30 44.11 48.27 17.08 0.00 0.00
Installment of Car Loan II 1.14 14.30 15.56 16.94 18.44 20.07 21.84 21.71 0.00 0.00
A Total Generation of Fund 241.51 244.65 229.98 214.07 208.04 192.37 187.68 174.15 182.72 180.20
B Total Obligation of Fund 93.96 170.44 167.46 164.48 161.51 158.54 155.54 115.71 43.33 43.45
C DSCR 2.57 1.44 1.37 1.30 1.29 1.21 1.21 1.51 4.22 4.15
D Average DSCR 1.61

FINANCIAL ANALYSIS
OPERATING STATEMENT Sector 2 (Manufacturing units=1, others=2)
Last audited financials available for Year: 2018
◄Account (All amounts::Rs in lacs)
Particulars Preceding 2 Years Last YearLast Year Current Following Following Following Following Following Following Following Following Following Following
Actual Estimated Actual Year Year Year Year Year Year Year Year Year Year Year
Provisional Estimated Projection Projection Projection Projection Projection Projection Projection Projection Projection
dd-mm-yyyy 31-03-2016 31-03-2017 31-03-2018 31-03-2018 31-03-2019 31-03-2020 31-03-202131-03-202231-03-2023 31-03-2024 31-03-2025 31-03-2026 31-03-2027 31-03-2028 31-03-2029
Period of operation in months 12 12 12 12 12 12
1) Sales (Net of Returns) 493.18 444.31 0.00 715.95 815.65 1012.50 1125.00 1237.50 1350.00 1462.50 1575.00 1687.50 1800.00 1912.50 1912.50
Of which
Domestic Sales 493.18 444.31 715.95 815.65 1012.50 1125.00 1237.50 1350.00 1462.50 1575.00 1687.50 1800.00 1912.50 1912.50
Export Sales 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
2) Less Excise Duty 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
3) Net Sales (1-2) 493.18 444.31 0.00 715.95 815.65 1012.50 1125.00 1237.50 1350.00 1462.50 1575.00 1687.50 1800.00 1912.50 1912.50
% wise rise/fall in net sales as compared to previous year -9.91% 61.14% 13.93% 24.13% 11.11% 10.00% 9.09% 8.33% 7.69% 7.14% 6.67% 6.25% 0.00%
Other Operating Income 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
Export Incentive 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
Duty Drawback 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
Others 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
Total Operating Income 493.18 444.31 0.00 715.95 815.65 1012.50 1125.00 1237.50 1350.00 1462.50 1575.00 1687.50 1800.00 1912.50 1912.50
4) Cost of Sales
a) Raw Materials including Stores consumed
Imported 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
Indigenous 152.55 138.54 330.83 272.80 380.19 491.85 560.48 647.10 716.63 805.50 872.55 960.30 1008.12 984.94
b) Other Spares Imported 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
Indigenous 0.00 0.00 0.00 0.00 10.13 11.25 12.38 13.50 14.63 15.75 16.88 18.00 19.13 19.13
c) Power & Fuel 15.80 14.48 75.19 112.60 101.00 113.00 124.00 135.00 146.00 158.00 169.00 180.00 191.00 191.00
d) Direct Labour & Wages 74.26 86.57 84.49 129.96 122.00 138.00 163.00 178.00 193.00 208.00 223.00 238.00 252.00 252.00
e) Repair & Maintenance 2.30 3.48 6.52 3.92 10.13 11.81 12.99 14.85 16.09 17.33 18.56 19.80 21.04 21.04
f) Other Mfg Exp. / R&D 3.05 3.80 11.52 12.33 20.00 24.00 26.00 30.00 32.00 35.00 37.00 40.00 42.00 42.00
g) Depreciation 30.91 31.13 53.88 45.07 140.59 119.63 101.81 86.65 73.75 62.77 53.43 45.49 38.73 32.98
Sub-total (Sum a to f) 278.87 278.00 0.00 562.43 576.68 784.04 909.54 1000.66 1105.09 1192.10 1302.35 1390.42 1501.59 1572.02 1543.09
Add: Opening Stock in Process 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
Sub-total 278.87 278.00 0.00 562.43 576.68 784.04 909.54 1000.66 1105.09 1192.10 1302.35 1390.42 1501.59 1572.02 1543.09
Less: Closing Stock in Process 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
Sub-total: Cost of Production 278.87 278.00 0.00 562.43 576.68 784.04 909.54 1000.66 1105.09 1192.10 1302.35 1390.42 1501.59 1572.02 1543.09
Add: Opening stock of Finished Goods 150.71 138.56 0.00 148.40 148.56 165.46 153.90 184.50 212.85 245.70 274.95 308.70 337.50 370.80 393.98
Sub-total 429.58 416.56 0.00 710.83 725.24 949.50 1063.44 1185.16 1317.95 1437.80 1577.30 1699.12 1839.09 1942.82 1937.06
Less: Closing stock of Finished Goods 138.56 148.40 148.56 165.46 153.90 184.50 212.85 245.70 274.95 308.70 337.50 370.80 393.98 393.98
Sub-total 291.02 268.16 0.00 562.27 559.78 795.60 878.94 972.31 1072.25 1162.85 1268.60 1361.62 1468.29 1548.84 1543.09
TOTAL COST OF SALES 291.02 268.16 0.00 562.27 559.78 795.60 878.94 972.31 1072.25 1162.85 1268.60 1361.62 1468.29 1548.84 1543.09
5) Selling, General & Administrative Expenses 123.35 109.78 51.29 107.98 75.94 86.06 100.24 111.38 120.66 129.94 139.22 148.50 157.78 157.78
6) Misc Exp & Preliminary Expenses Written Off 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
7) Operating Profit before Intt & Taxes (OPBIT) 78.81 66.37 0.00 102.39 147.89 140.96 160.00 164.95 166.37 178.99 176.46 186.66 183.21 205.88 211.63
8) Interest Cost :: Of which 53.29 41.25 0.00 40.62 46.23 86.86 99.24 87.85 77.26 66.86 55.69 43.68 31.70 24.99 20.69
a) Interest on W/C & Short Term loans TO BANK 22.06 25.47 25.53 44.11 18.17 18.17 18.17 18.17 18.17 18.17 18.17 18.17 18.17 18.17
b) Interest on Long Term & Other Borrowings TO BANK 26.17 13.82 13.28 0.00 58.85 77.95 68.84 59.09 48.69 37.52 25.51 13.53 6.82 2.52
c) Interest on WC TO FIs 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
d) Interest on Term Loan TO FIs 5.06 1.96 1.81 2.12 9.84 3.12 0.84 0.00 0.00 0.00 0.00 0.00 0.00 0.00
9) Operating Profit before Tax (7-8) 25.52 25.12 0.00 61.77 101.66 54.10 60.76 77.10 89.11 112.13 120.77 142.98 151.51 180.89 190.94
10) Other Non-operating Income / Expenses
a) Other Non-operating Income 0.18 0.02 0.00 0.01 0.01 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00
Profit on sale of assets/investments 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
Investment and Dividend 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
Forex gains 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
Non-op. income from subsidiaries 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
Tax Refund 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
Other Non Operating Income 0.18 0.02 0.01 0.01 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00
b) Other Non-operating Expenses 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
Loss on sale of assets 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
Other Non Operating Expenses 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
Sub-total (a-b) 0.18 0.02 0.00 0.01 0.01 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00
11) Profit before Tax (9+10) 25.70 25.14 0.00 61.78 101.67 56.10 62.76 79.10 91.11 114.13 122.77 144.98 153.51 182.89 192.94
12) Provision for Development Rebate / Inv Allowances 0.00 0.00 0.00 0.00 0.00 0.00 0.00
13) Provision for Tax 0.00 0.00 0.00 0.00 0.00 14.03 15.69 19.77 22.78 28.53 30.69 36.24 38.38 45.72 48.24
Current 0.00 0.00 0.00 0.00 14.03 15.69 19.77 22.78 28.53 30.69 36.24 38.38 45.72 48.24
Deferred Tax (Assets) / Liabilities 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
14) Net Profit (11-12-13) 25.70 25.14 0.00 61.78 101.67 42.07 47.07 59.33 68.33 85.60 92.08 108.74 115.13 137.17 144.70
15) Appropriations:
a) Dividends 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
b) Tax on Dividends 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
c) Other Provisions (Specify) 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
d) Other Appropriations / Drawings (Specify) 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
16) Net Profit Retained in Business 25.70 25.14 0.00 61.78 101.67 42.07 47.07 59.33 68.33 85.60 92.08 108.74 115.13 137.17 144.70
RATIOS
Particulars Preceding 2 Years Last Year Last Year Current Following Following Following Following Following Following Following Following Following Following
0 Provisional Estimated Projection Projection Projection Projection Projection Projection Projection Projection Projection
31-03-2016 31-03-2017 31-03-2018 31-03-2018 31-03-2019 31-03-2020 31-03-202131-03-202231-03-2023 31-03-2024 31-03-2025 31-03-2026 31-03-2027 31-03-2028 31-03-2029
1) Operating Profit Margin 15.98 14.94 #DIV/0! 14.30 18.13 13.92 14.22 13.33 12.32 12.24 11.20 11.06 10.18 10.76 11.07
2) Return on Capital
Employed (ROCE) 15.28 11.77 #DIV/0! 14.57 15.96 9.56 12.73 14.15 15.13 17.25 17.74 18.81 16.99 17.63 16.04
3) Current Ratio 1.15 1.21 #DIV/0! 1.27 1.62 1.33 1.40 1.46 1.45 1.48 1.51 1.68 2.19 2.31 2.74
4) Debt Equity Ratio (TOL/TNW) 3.10 2.50 #DIV/0! 1.88 1.58 2.73 2.30 1.85 1.47 1.13 0.83 0.57 0.40 0.33 0.26
Debt Equity Ratio (TTL/TNW) 1.24 0.94 #DIV/0! 0.80 0.92 1.92 1.54 1.18 0.84 0.55 0.30 0.14 0.08 0.03 0.03
5) Debtors Collection
Ratio (days) 142 152 #DIV/0! 95 79 69 62 51 45 41 41 43 43 44 52
6) RM Holding Period
(days) 0 0 #DIV/0! 0 0 0 0 0 0 0 0 0 0 0 0
7) Finished Goods Holding
Period (days) 174 202 #DIV/0! 96 108 71 77 80 84 86 89 90 92 93 93
8) Inventory Holding
Period (days) 307 421 #DIV/0! 164 236 143 146 146 146 146 146 146 146 146 146
9) Creditors Payment
Period (days) 110 91 #DIV/0! 32 29 25 25 25 25 25 25 25 25 25 25
10) Cash Flow Interest
Coverage 2.16 3.28 7.37 2.23 2.31 2.60 2.82 3.04 3.15 3.30 2.64 6.40 5.51
11) Cash Flow DSCR 1.36 2.05 4.83 0.88 1.03 1.11 1.19 1.13 0.99 0.83 0.63 2.60 1.85
12) Indirect Cost 0.42 0.41 #DIV/0! 0.20 0.24 0.30 0.27 0.23 0.20 0.18 0.16 0.14 0.13 0.12 0.11
Note: In case of Term Loan, the above Operating Statement and Ratio Analysis are to be furnished for the entire period of the loan.
BALANCE SHEET ANALYSIS
LIABILITIES Preceding 2 Years Last Year Last Year Current Following Following Following Following Following Following Following Following Following Following
31-03-2016 31-03-2017 31-03-2018 31-03-2018 31-03-2019 31-03-2020 31-03-202131-03-202231-03-2023 31-03-2024 31-03-2025 31-03-2026 31-03-2027 31-03-2028 31-03-2029
CURRENT LIABILITIES
1) S/T Bank Borrowings [CC, BP, BD & excess
borrowings placed on repayment basis]
From Bank of Baroda 0.00 0.00 0.00 0.00 140.00 140.00 140.00 140.00 140.00 140.00 140.00 140.00 140.00 140.00
From Other Banks 197.59 197.32 197.47 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2) SUB-TOTAL 197.59 197.32 0.00 197.47 0.00 140.00 140.00 140.00 140.00 140.00 140.00 140.00 140.00 140.00 140.00
3) S/T Borrowings from Associates & Group Concerns 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
4) Short Term Borrowings from others 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) Deposits (maturing in 1 year) 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
6) Advances / Payments from Customers / Deposits
from Dealers 0.00 10.35 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
7) Statutory Liabilities (due within 1 year) 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
8) Instalments of Term Loan / DPC / Debentures / PSC
(due in 1 year) 24.37 24.37 72.40 132.67 124.26 117.35 105.39 112.82 121.02 130.03 102.19 36.51 40.94 0.00
9) Other Current Liabilities & Provisions 38.28 34.38 26.14 77.93 31.22 29.66 29.66 29.66 28.18 26.77 25.43 24.16 22.95 24.16
10)SUB-TOTAL (sum 3 to 9) 62.65 69.10 0.00 98.54 210.60 155.48 147.01 135.05 142.48 149.20 156.80 127.62 60.67 63.89 24.16
11)Sundry Creditors (Trade) 46.06 34.66 29.43 21.71 26.04 33.69 38.39 44.32 49.08 55.17 59.76 65.77 69.05 67.46
12)Interest Accrued but not due 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
13)Provision for Tax 0.00 0.00 0.00 0.00 14.03 15.69 19.77 22.78 28.53 30.69 36.24 38.38 45.72 48.24
14)Provision for Dividend 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
15)TOTAL CURRENT LIABILITIES 306.30 301.08 0.00 325.44 232.31 335.55 336.39 333.21 349.58 366.81 382.66 363.62 304.82 318.66 279.86
16)Debentures (not maturing in 1 year) 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
17)Redeemable Preference Share Capital (maturing
after 1 year but before 12 years) 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
18)Term Loan (repayable after 1 year) from Bank 93.00 68.63 28.05 245.16 747.52 648.90 543.51 430.69 309.67 179.64 77.45 40.94 0.00 0.00
19)Term Loan (repayable after 1 year) from FIs 12.79 73.84 0.00 179.65 40.26 18.73 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
20)Borrowings from Group Companies, Directors,
Friends, Relatives [Quasi Equity] 37.64 37.65 35.72 37.65 37.65 37.65 37.65 37.65 37.65 37.65 37.65 37.65 37.65 37.65
21)Deferred Payment Credit 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
22)Deferred Tax Liability 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
23)Dealer's Deposit 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)Term Deposits (repayable after 1 year) 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
25)Unsecured Loans [Quasi Equity] 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
26)Other Long Term Loans / Term Liabilities 60.47 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
27)TOTAL TERM LIABILITIES (sum 16 to 26) 203.90 180.12 0.00 243.42 323.07 803.90 686.55 581.16 468.34 347.32 217.29 115.10 78.59 37.65 37.65
NETWORTH:
28)Equity Share Capital (Paid-up) 139.02 167.11 241.34 248.94 375.61 397.68 434.75 489.08 547.42 633.02 725.10 833.83 948.96 1086.13
29)Share Application (finalised for Allotment) 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
30)Preference Share Capital (maturing after 12 years) 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
31)General Reserve 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
32)Revaluation Reserve 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
33)Dev'ment Rebate Reserve/Investment Allowance 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
34)Other Reserves (excluding provision) 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
Share Premium 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
Capital Subsidy 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
Others 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
35)Surplus (+) or (-) in P/L A/c 25.70 25.14 61.78 101.67 42.07 47.07 59.33 68.33 85.60 92.08 108.74 115.13 137.17 144.70
36)NETWORTH (sum 28 to 35) 164.72 192.25 0.00 303.12 350.61 417.68 444.75 494.08 557.42 633.02 725.10 833.83 948.96 1086.13 1230.83
37)TOTAL LIABILITIES (15+27+36) 674.92 673.45 0.00 871.98 905.99 1557.13 1467.69 1408.45 1375.34 1347.16 1325.05 1312.56 1332.38 1442.44 1548.35
ASSETS Preceding 2 Years Last Year Last Year Current Following Following Following Following Following Following Following Following Following Following
31-03-2016 31-03-2017 31-03-2018 31-03-2018 31-03-2019 31-03-2020 31-03-202131-03-202231-03-2023 31-03-2024 31-03-2025 31-03-2026 31-03-2027 31-03-2028 31-03-2029
CURRENT ASSETS
38)Receivables (up to 180 days) other than deferred
and export less bills negotiated under LC 192.35 184.59 186.41 176.42 191.25 192.50 173.75 165.00 166.25 177.50 198.75 210.00 231.25 271.25
39)Export Receivables 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
40)TOTAL DEBTORS (38+39) 192.35 184.59 0.00 186.41 176.42 191.25 192.50 173.75 165.00 166.25 177.50 198.75 210.00 231.25 271.25
41)Raw Material - Imported 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
42)Raw Material - Indigenous 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
43)Work-in-Process 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
44)Finished Goods (incl Traded Goods) 138.56 148.40 148.56 165.46 153.90 184.50 212.85 245.70 274.95 308.70 337.50 370.80 393.98 393.98
45)Stores & Spares - Imported 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
46)Stores & Spares - Indigenous 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
47)TOTAL INVENTORIES (sum 41 to 46) 138.56 148.40 0.00 148.56 165.46 153.90 184.50 212.85 245.70 274.95 308.70 337.50 370.80 393.98 393.98
48)Investments (other than long term investments e.g.
Sinking Fund, Gratuity Fund etc.)
a) Govt. & other trustee securities 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
b) FDs in Bank 0.64 0.40 0.40 5.10 5.10 5.10 5.10 5.10 5.10 5.10 5.10 5.10 5.10 5.10
c) Others 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
49)Interest accrued and due and Instalments of
deferred receivables (due within 1 year) 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
50)Advances to Suppliers of Raw Material / Spares /
Stores consumables 0.00 0.00 55.64 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
51)Other Current Assets 13.61 15.16 2.01 2.20 30.00 32.00 34.00 36.00 38.00 40.00 25.00 26.00 27.00 28.00
52)SUB-TOTAL:OTHER CURRENT ASSETS
(EXCLUDING CASH & BANK BALANCE)
(sum 48 to 52) 14.25 15.56 0.00 58.05 7.30 35.10 37.10 39.10 41.10 43.10 45.10 30.10 31.10 32.10 33.10
53)Advance Tax Paid 5.28 5.24 7.91 8.17 14.03 15.69 19.77 22.78 28.53 30.69 36.24 38.38 45.72 48.24
54)Cash & Bank balance 1.46 9.79 11.64 19.64 51.20 40.69 42.07 30.63 31.70 16.54 8.75 17.72 34.54 20.08
55)TOTAL CURRENT ASSETS (40+47+52+53+54) 351.90 363.58 0.00 412.57 376.99 445.48 470.48 487.54 505.21 544.53 578.53 611.34 668.00 737.59 766.64
FIXED ASSETS
56)Gross Block excluding Revalued Assets 382.78 454.78 586.96 589.76 1285.64 1285.64 1285.64 1285.64 1285.64 1285.64 1285.64 1285.64 1285.64 1285.64
57)Revalued Assets 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
58)GROSS BLOCK (56+57) 382.78 454.78 0.00 586.96 589.76 1285.64 1285.64 1285.64 1285.64 1285.64 1285.64 1285.64 1285.64 1285.64 1285.64
59)Accumulated Depreciation 155.18 186.31 240.19 285.26 425.85 545.48 647.29 733.93 807.68 870.45 923.89 969.38 1008.11 1041.09
60)NET BLOCK (58-59) 227.60 268.47 0.00 346.77 304.50 859.79 740.16 638.35 551.71 477.96 415.19 361.75 316.26 277.53 244.55
61)Capital Work in Progress 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
62)NET FIXED ASSETS (60+61) 227.60 268.47 0.00 346.77 304.50 859.79 740.16 638.35 551.71 477.96 415.19 361.75 316.26 277.53 244.55
63)Investments/Book Debts/Advances/Deposits which
are not current assets 30.24 41.40 0.00 95.57 156.37 220.00 222.00 244.00 276.00 278.00 280.00 283.00 286.00 359.00 462.00
a) Investment in Group Concerns 30.24 41.40 31.57 36.73 40.00 42.00 44.00 46.00 48.00 50.00 53.00 56.00 59.00 62.00
b) Loan to Group Concerns / Advances to Subsidiaries 0.00 0.00 64.00 119.64 180.00 180.00 200.00 230.00 230.00 230.00 230.00 230.00 300.00 400.00
b) Others 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
OTHER NON-CURRENT ASSETS
64)Advances to suppliers of Capital Goods, Spares
Contractors for Capital expenses 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
65)Deferred Receivables maturing beyond 1 year 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
66)Deferred Tax Assets 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
67)Debtors > 6 mnths 0.00 0.00 0.00 39.17 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
68)Non-Consumable Spares 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
69)Others 65.18 0.00 17.07 28.96 31.86 35.05 38.56 42.42 46.66 51.33 56.46 62.11 68.32 75.15
(Loans & Advances non current in nature, ICD's etc)
70)Other Miscellaneous Assets including dues from
Directors 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
71)TOTAL NON-CURRENT ASSETS (sum 64 to 70) 65.18 0.00 0.00 17.07 68.13 31.86 35.05 38.56 42.42 46.66 51.33 56.46 62.11 68.32 75.15
72)Intangible Assets 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
Goodwill, Patents & Trademarks 0 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
Preliminary expenses, Misc expenditure not w/off 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
73)TOTAL ASSETS (55+62+63+71+72) 674.92 673.45 0.00 871.98 905.99 1557.13 1467.69 1408.45 1375.34 1347.16 1325.05 1312.56 1332.38 1442.44 1548.35
74)TANGIBLE NETWORTH (36-72) 164.72 192.25 0.00 303.12 350.61 417.68 444.75 494.08 557.42 633.02 725.10 833.83 948.96 1086.13 1230.83
75)NET WORKING CAPITAL (55-15) 45.60 62.50 0.00 87.13 144.68 109.93 134.09 154.33 155.63 177.72 195.87 247.72 363.18 418.93 486.78
76)TOTAL OUTSIDE LIABILITIES (15+27) 510.20 481.20 0.00 568.86 555.38 1139.45 1022.94 914.37 817.92 714.13 599.95 478.72 383.41 356.31 317.51
B/S difference 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
LIST OF CONTINGENT LIABILITIES Preceding 2 Years Last Year Last Year
Actual Estimated Actual
0
31-03-2016 31-03-2017 31-03-2018
1) Arrears of cumulative dividends 0.00 0.00 0.00 0.00
2) Guarantee issued (relating to business) 0.00 0.00 0.00 0.00
3) Guarantee issued (for group companies) 0.00 0.00 0.00 0.00
4) Gratuity Liability not provided for 0.00 0.00 0.00 0.00
5) Disputed excise / customs / tax liabilities 0.00 0.00 0.00 0.00
6) LCs 0.00 0.00 0.00 0.00
7) All other contingent liabilities (incl BP - under LC) 0.00 0.00 0.00 0.00
8) Installments of Term Loans / deferred payment credits
/ Debentures / deposits (due within one year) 0.00 0.00 0.00 0.00
9) Preference Share Capital (due in less than a year)

0.00 0.00 0.00 0.00
TOTAL CONTINGENT LIABILITIES (sum 1 to 8) 0.00 0.00 0.00
DETAILS OF LOAN REPAYMENTS

Long Term and Short Term Debt Repaid Preceding 2 Years Last Year Last Year Current Following Following Following Following Following Following Following Following Following Following
YEAR 31-03-2016 31-03-2017 31-03-2018 31-03-2019 31-03-2020 31-03-202131-03-202231-03-2023 31-03-2024 31-03-2025 31-03-2026 31-03-2027 31-03-2028 31-03-2029
Debt repayment schedule for Long Term loan 24.37 24.37 24.37 24.37 132.67 124.26 117.35 105.39 112.82 121.02 130.03 102.19 36.51 40.94
Note: In case of Term Loans, the above Balance Sheet Analysis and the Repayment Schedules are to be furnished for the period of
the loan
COMPUTATION OF CERTAIN FIGURES

Preceding 2 Years Last Year Last Year Current Following Following Following Following Following Following Following Following Following Following
YEAR 31-03-2017 31-03-2018 31-03-2019 31-03-2020 31-03-202131-03-202231-03-2023 31-03-2024 31-03-2025 31-03-2026 31-03-2027 31-03-2028 31-03-2029
1) COMPUTATION OF TAXES PAID
Opening Provision of Tax 0.00 0.00 0.00 0.00 14.03 15.69 19.77 22.78 28.53 30.69 36.24 38.38 45.72
Add: Current year Provisions for Tax 0.00 0.00 0.00 14.03 15.69 19.77 22.78 28.53 30.69 36.24 38.38 45.72 48.24
Add: Closing Advance Taxes paid 5.24 7.91 8.17 14.03 15.69 19.77 22.78 28.53 30.69 36.24 38.38 45.72 48.24
Add: Current year Tax on Dividend 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
Less: Opening Advance Taxes Paid 5.28 5.24 7.91 8.17 14.03 15.69 19.77 22.78 28.53 30.69 36.24 38.38 45.72
Less: Closing Provision for Tax 0.00 0.00 0.00 14.03 15.69 19.77 22.78 28.53 30.69 36.24 38.38 45.72 48.24
Taxes paid during the year -0.04 2.67 0.26 5.86 15.69 19.77 22.78 28.53 30.69 36.24 38.38 45.72 48.24
2) COMPUTATION OF DIVIDEND PAID
Opening Provision for Dividend 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
Add: Current year Appropriation of Dividend 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
Less: Closing Provision of Dividend 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
Dividend Paid 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
3) COMPUTATION OF INTEREST PAID
Opening Interest accrued but not due 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
Add: Current year Interest accrued 41.25 40.62 46.23 86.86 99.24 87.85 77.26 66.86 55.69 43.68 31.70 24.99 20.69
Less: Closing Interest accrued but not due 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
Interest Paid 41.25 40.62 46.23 86.86 99.24 87.85 77.26 66.86 55.69 43.68 31.70 24.99 20.69
4) COMPUTATION OF INCREASE/DECREASE IN FIXED ASSETS
Opening Gross Block of Fixed Assets 382.78 454.78 586.96 589.76 1285.64 1285.64 1285.64 1285.64 1285.64 1285.64 1285.64 1285.64 1285.64
Add: Opening Capital WIP 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
Add: Closing accumulated Depreciation 186.31 240.19 285.26 425.85 545.48 647.29 733.93 807.68 870.45 923.89 969.38 1008.11 1041.09
Less: Opening accumulated Depreciation 155.18 186.31 240.19 285.26 425.85 545.48 647.29 733.93 807.68 870.45 923.89 969.38 1008.11
Less: Current year Depreciation 31.13 53.88 45.07 140.59 119.63 101.81 86.65 73.75 62.77 53.43 45.49 38.73 32.98
Less: Closing Capital WIP 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
Less: Closing Gross Block of Fixed Assets 454.78 586.96 589.76 1285.64 1285.64 1285.64 1285.64 1285.64 1285.64 1285.64 1285.64 1285.64 1285.64
Changes in Fixed Assets (Increase)/Decrease -72.00 -132.18 -2.80 -695.88 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
CASH FLOW STATEMENT
Particulars
YEAR 31-03-2017 31-03-2018 31-03-2019 31-03-2020 31-03-2021 31-03-202231-03-202331-03-2024 31-03-2025 31-03-2026 31-03-2027 31-03-2028 31-03-2029 0
Operating Cash Flow
Operating Inflows
Net Sales & Other Operating Income 444.31 715.95 815.65 1012.50 1125.00 1237.50 1350.00 1462.50 1575.00 1687.50 1800.00 1912.50 1912.50 0.00
(Increase) / Decrease in Debtors 7.76 -1.82 9.99 -14.83 -1.25 18.75 8.75 -1.25 -11.25 -21.25 -11.25 -21.25 -40.00 271.25
Net Operating Inflows 452.07 714.13 825.64 997.67 1123.75 1256.25 1358.75 1461.25 1563.75 1666.25 1788.75 1891.25 1872.50 271.25
Operating Outflows
Cost of Sales (less depreciation) 237.03 508.39 514.71 655.01 759.31 870.50 985.60 1089.10 1205.83 1308.19 1422.80 1510.11 1510.11 0.00
Selling, General & Administrative Expenses 109.78 51.29 107.98 75.94 86.06 100.24 111.38 120.66 129.94 139.22 148.50 157.78 157.78 0.00
Increase / (Decrease) in total Inventory 9.84 0.16 16.90 -11.56 30.60 28.35 32.85 29.25 33.75 28.80 33.30 23.18 0.00 -393.98
Increase / (Decrease) in Other Current Assets excluding Cash & Bank
balances 1.31 42.49 -50.75 27.80 2.00 2.00 2.00 2.00 2.00 -15.00 1.00 1.00 1.00 -33.10
(Increase) / Decrease in Other Current Liabilities excluding Bank
Borrowings -6.45 -29.44 -112.06 55.12 8.47 11.96 -7.43 -6.72 -7.60 29.18 66.95 -3.22 39.73 24.16
(Increase) / Decrease in Creditors 11.40 5.23 7.72 -4.33 -7.65 -4.70 -5.93 -4.76 -6.09 -4.59 -6.01 -3.28 1.59 67.46
Taxes Paid -0.04 2.67 0.26 5.86 15.69 19.77 22.78 28.53 30.69 36.24 38.38 45.72 48.24 0.00
Net Operating Outflows 362.87 580.79 484.76 803.84 894.48 1028.12 1141.25 1258.06 1388.52 1522.04 1704.92 1731.29 1758.45 -335.45
Net Operating Cash Flow (A-B)= 89.20 133.34 340.88 193.83 229.27 228.13 217.50 203.19 175.23 144.21 83.83 159.96 114.05 606.70
Investment Cash Flows

Decrease / (Increase) in Fixed Assets -72.00 -132.18 -2.80 -695.88 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Decrease / (Increase) in Investments -11.16 -54.17 -60.80 -63.63 -2.00 -22.00 -32.00 -2.00 -2.00 -3.00 -3.00 -73.00 -103.00 462.00
Decrease / (Increase) in Other Non-Current Assets 65.18 -17.07 -51.06 36.27 -3.19 -3.51 -3.86 -4.24 -4.67 -5.13 -5.65 -6.21 -6.83 75.15
Other Income adjusted net of Other Expenses 0.02 0.01 0.01 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 0.00
Total Investment Cash Flows -17.96 -203.41 -114.65 -721.24 -3.19 -23.51 -33.86 -4.24 -4.67 -6.13 -6.65 -77.21 -107.83 537.15
Financing Cash Flows

Increase / (Decrease) in Equity/Preference Capital & Share Premium 28.09 74.23 7.60 126.67 22.07 37.07 54.33 58.33 85.60 92.08 108.74 115.13 137.17 -1086.13
Increase / (Decrease) in Term Liabilities -23.78 63.30 79.65 480.83 -117.35 -105.39 -112.82 -121.02 -130.03 -102.19 -36.51 -40.94 0.00 -37.65
(Interest Paid) -41.25 -40.62 -46.23 -86.86 -99.24 -87.85 -77.26 -66.86 -55.69 -43.68 -31.70 -24.99 -20.69 0.00
(Dividends Paid) 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
(Other Provisions) 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
(Other Appropriations) 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
Total Financing Cash Flows -36.94 96.91 41.02 520.64 -194.51 -156.17 -135.75 -129.55 -100.12 -53.79 40.53 49.20 116.48 -1123.78
NET SURPLUS / DEFICIT (C+D 34.30 26.84 267.25 -6.77 31.56 48.45 47.89 69.41 70.44 84.29 117.71 131.95 122.70 20.07
Opening Cash & Bank Balance (G) 1.46 9.79 11.64 19.64 51.20 40.69 42.07 30.63 31.70 16.54 8.75 17.72 34.54 20.08
Closing Cash & Bank Balance (H) 9.79 11.64 19.64 51.20 40.69 42.07 30.63 31.70 16.54 8.75 17.72 34.54 20.08 0.00
Opening Bank Borrowings or Cash Credit (I) 197.59 197.32 197.47 0.00 140.00 140.00 140.00 140.00 140.00 140.00 140.00 140.00 140.00 140.00
Closing bank Borrowings or Cash Credit (I+H-F-G)=(J) 171.62 172.33 -61.78 38.33 97.93 92.93 80.67 71.67 54.40 47.92 31.26 24.87 2.83 99.85
Check: Repeat figure of Bank Borrowings on liabilities (item no 2 in

Balance Sheet) which should tally with closing Bank Borrowings
or Cash Credit figure above 197.32 197.47 0.00 140.00 140.00 140.00 140.00 140.00 140.00 140.00 140.00 140.00 140.00 0.00
Note: In case of Term Loan, the above Cash Flow Analysis is to be furnished for the period of the loan
DSCR CALCULATION
Particulars
YEAR 31-03-2017 31-03-2018 31-03-2019 31-03-2020 31-03-2021 31-03-202231-03-202331-03-2024 31-03-2025 31-03-2026 31-03-2027 31-03-2028 31-03-2029 0
Profit after Tax 25.14 61.78 101.67 42.07 47.07 59.33 68.33 85.60 92.08 108.74 115.13 137.17 144.70 0.00
Depreciation 31.13 53.88 45.07 140.59 119.63 101.81 86.65 73.75 62.77 53.43 45.49 38.73 32.98 0.00
Preliminary Expenses Written Off 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
Interest on Term Loan 15.78 15.09 2.12 68.69 81.07 69.68 59.09 48.69 37.52 25.51 13.53 6.82 2.52 0.00
Total Fund Generated 72.05 130.75 148.86 251.35 247.77 230.82 214.07 208.04 192.37 187.68 174.15 182.72 180.20 0.00
Interest on Term Loan 15.78 15.09 2.12 68.69 81.07 69.68 59.09 48.69 37.52 25.51 13.53 6.82 2.52 0.00
Instalment of Term Loan 24.37 24.37 24.37 132.67 124.26 117.35 105.39 112.82 121.02 130.03 102.19 36.51 40.94 0.00
Total Repayment Obligation 40.15 39.46 26.49 201.36 205.33 187.03 164.48 161.51 158.54 155.54 115.72 43.33 43.46 0.00
DSCR 1.79 3.31 5.62 1.25 1.21 1.23 1.30 1.29 1.21 1.21 1.50 4.22 4.15 #DIV/0!
Average DSCR 1.52
FUND FLOW STATEMENT
PARTICULARS
YEAR 31-03-2017 31-03-2018 31-03-2019 31-03-2020 31-03-2021 31-03-202231-03-202331-03-2024 31-03-2025 31-03-2026 31-03-2027 31-03-2028 31-03-2029 0
SOURCES:
Profit before Tax 25.14 61.78 101.67 56.10 62.76 79.10 91.11 114.13 122.77 144.98 153.51 182.89 192.94 0.00
Add: Depreciation 31.13 53.88 45.07 140.59 119.63 101.81 86.65 73.75 62.77 53.43 45.49 38.73 32.98 0.00
Add: Investment Allowance 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
Gross Fund generated 56.27 115.66 146.74 196.69 182.39 180.91 177.76 187.88 185.54 198.41 199.00 221.62 225.92 0.00
Less: Taxes Paid / Payable 0.00 0.00 0.00 14.03 15.69 19.77 22.78 28.53 30.69 36.24 38.38 45.72 48.24 0.00
Less: Dividend & others Paid / Payable 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
Add: Preliminary Expenses 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
A. Sub-total: Net Fund Generated 56.27 115.66 146.74 182.66 166.70 161.14 154.98 159.35 154.85 162.17 160.62 175.90 177.68 0.00
Increase in:
a) Capital 28.09 74.23 7.60 126.67 22.07 37.07 54.33 58.33 85.60 92.08 108.74 115.13 137.17 0.00
b) TL / Debenture / Def. Payment 36.68 65.23 77.72 480.83 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
c) Public Deposit 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
d) Other Term Liabilities 0.00 0.00 1.93 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Decrease in:
a) Fixed Assets 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 1285.64
b) Inter Corporate Investment & Advances 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 462.00
c) Other Non-Current Assets 65.18 0.00 0.00 36.27 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 75.15
B. Sub-total 129.95 139.46 87.25 643.77 22.07 37.07 54.33 58.33 85.60 92.08 108.74 115.13 137.17 1822.79
Increase in Short Term Bank Borrowings 0.00 0.15 0.00 140.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Increase in Other Current Liabilities 0.00 24.21 104.34 0.00 0.84 0.00 16.37 17.23 15.85 0.00 0.00 13.84 0.00 0.00
Decrease in Inventories 0.00 0.00 0.00 11.56 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 393.98
Decrease in Receivables 7.76 0.00 9.99 0.00 0.00 18.75 8.75 0.00 0.00 0.00 0.00 0.00 0.00 271.25
Decrease in Other Current Assets 0.00 0.00 42.49 0.00 6.85 0.00 6.43 0.00 11.00 17.24 0.00 0.00 10.95 101.42
C. Sub-total 7.76 24.36 156.82 151.56 7.69 18.75 31.55 17.23 26.85 17.24 0.00 13.84 10.95 766.64
Total Fund Available (A+B+C) 193.98 279.48 390.81 977.99 196.46 216.96 240.86 234.92 267.30 271.49 269.36 304.86 325.80 2589.43
USES:
Increase in Fixed Assets 72.00 132.18 2.80 695.88 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Decrease in:
a) TL / Debenture / Def. Payment 0.00 0.00 0.00 0.00 117.35 105.39 112.82 121.02 130.03 102.19 36.51 40.94 0.00 0.00
b) Public Deposit 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
c) Capital 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 1086.13
d) Other Term Liabilities 60.46 1.93 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 37.65
Increase in Inter Corporate Investment & Advances 11.16 54.17 60.80 63.63 2.00 22.00 32.00 2.00 2.00 3.00 3.00 73.00 103.00 0.00
Increase in Other Non-Current Assets 0.00 17.07 51.06 0.00 3.19 3.51 3.86 4.24 4.67 5.13 5.65 6.21 6.83 0.00
D. Sub-total 143.62 205.35 114.66 759.51 122.54 130.90 148.68 127.26 136.70 110.32 45.16 120.15 109.83 1123.78
Decrease in Short Term bank Borrowings 0.27 0.00 197.47 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 140.00
Decrease in Other Current Liabilities 4.95 0.00 0.00 36.76 0.00 3.18 0.00 0.00 0.00 19.04 58.80 0.00 38.80 139.86
Increase in Inventories 9.84 0.16 16.90 0.00 30.60 28.35 32.85 29.25 33.75 28.80 33.30 23.18 0.00 0.00
Increase in Receivable 0.00 1.82 0.00 14.83 1.25 0.00 0.00 1.25 11.25 21.25 11.25 21.25 40.00 0.00
Increase in Other Current Assets 9.60 47.01 0.00 65.22 0.00 7.46 0.00 8.82 0.00 0.00 12.11 25.16 0.00 0.00
E. Sub-total 24.66 48.99 214.37 116.81 31.85 38.99 32.85 39.32 45.00 69.09 115.46 69.59 78.80 279.86
Loss 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
Less: Investment Allowance 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
Less: Depreciation 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
Less: Preliminary Expenses 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
Balance: Gross Funds Lost (-) or generated (+) 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
Add: Taxes Paid / Payable 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
Add: Dividends & others Paid / Payable 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
F. Sub-total 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
G. Net Funds Lost (if F is negative) 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
Total Funds Used (D+E+G) 168.28 254.34 329.03 876.32 154.39 169.89 181.53 166.58 181.70 179.41 160.62 189.74 188.63 1403.64
SUMMARY:
Long Term Sources (A+B+F, if F is positive) 186.22 255.12 233.99 826.43 188.78 198.21 209.31 217.68 240.45 254.25 269.36 291.03 314.85 1822.79
Less: Long Term Uses (D+G) 143.62 205.35 114.66 759.51 122.54 130.90 148.68 127.26 136.70 110.32 45.16 120.15 109.83 1123.78
Surplus (+) / Shortfall (-) 42.60 49.77 119.33 66.92 66.24 67.31 60.63 90.42 103.75 143.93 224.20 170.88 205.02 699.01
Short Term Sources (C) 7.76 24.36 156.82 151.56 7.69 18.75 31.55 17.23 26.85 17.24 0.00 13.84 10.95 766.64
Less: Short Term Uses (E) 24.66 48.99 214.37 116.81 31.85 38.99 32.85 39.32 45.00 69.09 115.46 69.59 78.80 279.86
Surplus (+) / Shortfall (-) -16.90 -24.63 -57.55 34.75 -24.16 -20.24 -1.30 -22.09 -18.15 -51.85 -115.46 -55.75 -67.85 486.78
FINANCIAL VIABILITY OF THE PROJECT (INTERNAL RATE OF RETURN)
YEAR 31-03-2019 31-03-2020 31-03-2021 31-03-2022 31-03-2023 31-03-202431-03-202531-03-2026 31-03-2027 31-03-2028 31-03-2029 0
Project cost (outflow) 114.65 721.24 3.19 23.51 33.86 4.24 4.67 6.13 6.65 77.21 107.83 0.00
Cash Inflow 340.88 193.83 229.27 228.13 217.50 203.19 175.23 144.21 83.83 159.96 114.05 0.00
Net Cash Receipt 226.23 -527.41 226.08 204.62 183.64 198.95 170.56 138.08 77.18 82.75 6.22 0.00
IRR Err:523
(Prepared by Asis Chattopadhyay -updated on 22.07.2009)

asischattopadhyay@gmail.com
(All amounts::Rs in lacs)
0
ASSESSMENT OF WORKING CAPITAL FINANCE for
Accounts with limit up to Rs 5.00 Crores
Previous Year Current Year

Particulars 31-03-2018 31-03-2019
Actual Estimate
Holding Holding
Amount Amount
(months) (months)
PBF AS PER TURNOVER
Actual / Projected Sales 715.95 815.65
Net Working Capital [Total Current Asset - Total Current Liability] 87.13 144.68
Gross Working Capital [25% of Actual Turnover] 178.99 203.91
Less: Margin (5% of sales or actual NWC whichever is higher) 87.13 144.68
Permissible Bank Finance [GWC-Margin] 91.86 59.23
PBF AS PER MPBF method I
Total Current Assets 412.57 376.99
(Minus) Current liabilities less Bank finance 127.97 232.31
Working Capital Gap 284.60 144.68
Less: Margin (25% of Working Capital Gap or NWC whichever is higher) 87.13 144.68
PERMISSIBLE BANK FINANCE 197.47 0.00

Next Year
31-03-2020
Projection
Holding
Amount
(months)
1012.50
109.93
253.13
109.93
143.20
445.48
195.55
249.93
109.93
140.00
STRESS TESTING:
0.00
Case 1: when projected sales decrease by 5.00 %
Particulars 31-03-2020 31-03-2021 31-03-2022 31-03-2023 31-03-2024 31-03-2025

NET SALES 961.88 1068.75 1175.63 1282.50 1389.38 1496.25
COST OF SALES 655.01 759.31 870.50 985.60 1089.10 1205.83
Selling & general expenses 75.94 86.06 100.24 111.38 120.66 129.94
Misc expenses & Prel. Exp W/O 0.00 0.00 0.00 0.00 0.00 0.00
OPBDIT 230.93 223.38 204.89 185.52 179.62 160.48
Interest cost: of which 86.86 99.24 87.85 77.26 66.86 55.69
Interest on W/C 18.17 18.17 18.17 18.17 18.17 18.17
Interest on T/L 68.69 81.07 69.68 59.09 48.69 37.52
Depreciation 140.59 119.63 101.81 86.65 73.75 62.77
OPBT 3.48 4.51 15.22 21.61 39.01 42.02
Other net income/expense 2.00 2.00 2.00 2.00 2.00 2.00
PBT 1.48 2.51 13.22 19.61 37.01 40.02
Prov. For Dev Rebate/Inv. Allowance 0.00 0.00 0.00 0.00 0.00 0.00
Prov. For Tax 0.50 0.85 4.45 6.60 12.46 13.47
PAT 0.98 1.67 8.77 13.01 24.55 26.54
DSCR
PAT 0.98 1.67 8.77 13.01 24.55 26.54
Depreciation 140.59 119.63 101.81 86.65 73.75 62.77
Preliminary Expenses W/O 0.00 0.00 0.00 0.00 0.00 0.00
Interest on Term Loan 68.69 81.07 69.68 59.09 48.69 37.52
Total Fund Generated 210.26 202.36 180.26 158.75 146.98 126.84
Installment of Term Loan 132.67 124.26 117.35 105.39 112.82 121.02
Total repayment obligation 201.36 205.33 187.03 164.48 161.51 158.54
DSCR 1.04 0.99 0.96 0.97 0.91 0.80
Average DSCR 1.00
Case 2: when RM, Power & Fuel and Direct Labour increase by 5.00 %
when selling & general expenses increase by %
Particulars 31-03-2020 31-03-2021 31-03-2022 31-03-2023 31-03-2024 31-03-2025

NET SALES 1012.50 1125.00 1237.50 1350.00 1462.50 1575.00
COST OF SALES 687.76 797.28 914.03 1034.88 1143.56 1266.12
Selling & general expenses 75.94 86.06 100.24 111.38 120.66 129.94
Misc expenses & Prel. Exp W/O 0.00 0.00 0.00 0.00 0.00 0.00
OPBDIT 248.80 241.66 223.24 203.74 198.29 178.94
Interest cost: of which 86.86 99.24 87.85 77.26 66.86 55.69
Interest on W/C 18.17 18.17 18.17 18.17 18.17 18.17
Interest on T/L 68.69 81.07 69.68 59.09 48.69 37.52
Depreciation 140.59 119.63 101.81 86.65 73.75 62.77
OPBT 21.35 22.80 33.57 39.83 57.68 60.48
Other net income/expense 2.00 2.00 2.00 2.00 2.00 2.00
PBT 19.35 20.80 31.57 37.83 55.68 58.48
Prov. For Dev Rebate/Inv. Allowance 0.00 0.00 0.00 0.00 0.00 0.00
Prov. For Tax 6.52 7.00 10.63 12.74 18.75 19.69
PAT 12.84 13.79 20.94 25.10 36.93 38.79
DSCR
PAT 12.84 13.79 20.94 25.10 36.93 38.79
Depreciation 140.59 119.63 101.81 86.65 73.75 62.77
Preliminary Expenses W/O 0.00 0.00 0.00 0.00 0.00 0.00
Total Fund Generated 222.11 214.49 192.43 170.83 159.37 139.08
Installment of Term Loan 132.67 124.26 117.35 105.39 112.82 121.02
Total repayment obligation 201.36 205.33 187.03 164.48 161.51 158.54
DSCR 1.10 1.04 1.03 1.04 0.99 0.88
Average DSCR 1.09
PIONEER ELECTRICALS
Durgapur Industrial Estate, Nasser Avenue
Durgapur - 713212, Dist. Burdwan. W.B.
Schedule of Loan against vehicle purchase

Balance as on 31.03.2018
Loan Balance Loan

as on Loan Balance as Balance as
Sl. No Vehicle Name 31.03.2018 on 31.03.2019 on 31.03.2020
1 Audi 7,669,527.22 6,194,693.00 -
2 Fortuner 2,655,833.03 2,069,156.00 1,433,717.00
3 Tuscan 2,086,532.40 1,617,633.00 1,104,696.00
4 Scorpio - 1 734,249.20 569,808.00 389,495.00
5 Scorpio - 2 734,249.20 569,808.00 389,495.00
6 Mahindra Bolero Camper Gold 486,882.09 167,007.00 6,907.00
7 Mahindra Bolero Pick - up 409,858.78 137,591.00 8,219.00
8 Ashok Lyland Partner 844,498.00 429,395.00 31,706.00
9 Tata Truck - Ultra ( 1518 ) 1,266,259.00 511,929.00 -
10 Tata Truck - Ultra ( 1014 ) 931,502.00 376,590.00 -
11 Tata mini Truck ( 709 ) 742,284.00 418,829.00 88,277.00
12 Motor Cycle - 5 nos 306,536.00 200,166.00 74,190.00
13 Hydra ( Escort ) 927,568.00 592,038.00 248,715.00
Total Loan Amount 19,795,778.92 13,854,643.00 3,775,417.00
Unsecured Loan
1 Capital fast 1,434,340.00 1,000,534.00 471,555.00

2 Tata Capital 1,537,772.00 930,334.00 203,241.00
3 Tata Capital 2 - 1,035,100.00 600,000.00
Total 2,972,112.00 2,965,968.00 1,274,796.00
Grand Total 22,767,890.92 16,820,611.00 5,050,213.00
Rupees in Lacs 227.68 168.21 50.50
Repayment 59.47 117.71
109.36
9.84
Loan
Loan Balance
Loan Balance as as on
Balance as on 31.03.20
on 31.03.2021 31.03.2022 23
- - -
745,463.00 -
543,586.00 -
191,777.00 -
191,777.00 -
- -
- -
- -
- -
- -
- -
- -
- -
1,672,603.00 - -1,082,257.00
- 528,979.00
- 727,093.00
200,000.00 - 435,100.00
200,000.00 0
1,872,603.00 - -
18.73 - -
31.77 18.73 -
34.62 9.37 -
3.12 0.84 -
STRESS TESTING:
Case 1: when projected sales decrease by 5.00 %
Particulars 31-03-2020 31-03-2021 31-03-2022 31-03-2023 31-03-2024 31-03-2025 31-03-2026 31-03-2027 31-03-2028 31-03-2029
NET SALES 908.44 1015.31 1175.63 1282.50 1389.38 1496.25 1603.13 1710.00 1816.88 1816.88
COST OF SALES 655.53 762.85 920.00 1019.35 1118.35 1221.58 1308.19 1440.80 1529.23 1529.23
Selling & general expenses 71.72 81.76 100.24 111.38 120.66 129.94 139.22 148.50 157.78 157.78
Misc expenses & Prel. Exp W/O 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
OPBDIT 181.19 170.70 155.39 151.77 150.37 144.73 155.72 120.70 129.87 129.87
Interest cost: of which 71.51 70.94 62.10 54.78 48.89 43.15 37.09 30.66 25.20 20.90
Interest on W/C 18.38 18.38 18.38 18.38 18.38 18.38 18.38 18.38 18.38 18.38
Interest on T/L 53.13 52.56 43.72 36.40 30.51 24.77 18.71 12.28 6.82 2.52
Depreciation 80.27 68.36 58.23 49.60 42.26 36.01 30.68 26.15 22.29 19.01
OPBT 29.41 31.40 35.06 47.39 59.22 65.57 87.94 63.89 82.37 89.96
Other net income/expense 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00
PBT 27.41 29.40 33.06 45.39 57.22 63.57 85.94 61.89 80.37 87.96
Prov. For Dev Rebate/Inv. Allowance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Prov. For Tax 9.23 9.90 11.13 15.28 19.26 21.41 28.94 20.84 27.06 29.62
PAT 18.18 19.50 21.93 30.11 37.95 42.17 57.00 41.05 53.31 58.34
DSCR
PAT 18.18 19.50 21.93 30.11 37.95 42.17 57.00 41.05 53.31 58.34
Depreciation 140.59 119.63 101.81 86.65 73.75 62.77 53.43 45.49 38.73 32.98
Preliminary Expenses W/O 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Interest on Term Loan 41.22 46.09 41.14 35.95 30.51 24.77 18.71 12.28 6.82 2.52
Total Fund Generated 199.99 185.22 164.88 152.70 142.21 129.71 129.15 98.82 98.86 93.84
Installment of Term Loan 14.96 47.44 49.41 51.62 54.08 56.84 59.92 63.39 36.51 40.93
Total repayment obligation 56.18 93.53 90.55 87.57 84.59 81.61 78.63 75.67 43.33 43.45
DSCR 3.56 1.98 1.82 1.74 1.68 1.59 1.64 1.31 2.28 2.16
Average DSCR 1.90
Case 2: when RM, Power & Fuel and Direct Labour increase by 5.00 %
when selling & general expenses increase by %
Particulars 31-03-2020 31-03-2021 31-03-2022 31-03-2023 31-03-2024 31-03-2025 31-03-2026 31-03-2027 31-03-2028 31-03-2029
NET SALES 956.25 1068.75 1237.50 1350.00 1462.50 1575.00 1687.50 1800.00 1912.50 1912.50
COST OF SALES 688.31 800.99 966.00 1070.32 1174.27 1282.66 1373.60 1512.84 1605.69 1605.69
Selling & general expenses 71.72 81.76 100.24 111.38 120.66 129.94 139.22 148.50 157.78 157.78
Misc expenses & Prel. Exp W/O 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
OPBDIT 196.22 186.00 171.26 168.30 167.57 162.40 174.68 138.66 149.03 149.03
Interest cost: of which 71.51 70.94 62.10 54.78 48.89 43.15 37.09 30.66 25.20 20.90
Interest on W/C 18.38 18.38 18.38 18.38 18.38 18.38 18.38 18.38 18.38 18.38
Interest on T/L 53.13 52.56 43.72 36.40 30.51 24.77 18.71 12.28 6.82 2.52
Depreciation 80.27 68.36 58.23 49.60 42.26 36.01 30.68 26.15 22.29 19.01
OPBT 44.45 46.69 50.93 63.92 76.42 83.24 106.91 81.85 101.53 109.12
Other net income/expense 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00
PBT 42.45 44.69 48.93 61.92 74.42 81.24 104.91 79.85 99.53 107.12
Prov. For Dev Rebate/Inv. Allowance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Prov. For Tax 14.29 15.05 16.48 20.85 25.06 27.35 35.32 26.88 33.51 36.07
PAT 28.15 29.64 32.46 41.07 49.37 53.89 69.58 52.96 66.02 71.05
DSCR
PAT 28.15 29.64 32.46 41.07 49.37 53.89 69.58 52.96 66.02 71.05
Depreciation 140.59 119.63 101.81 86.65 73.75 62.77 53.43 45.49 38.73 32.98
Preliminary Expenses W/O 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total Fund Generated 209.96 195.37 175.41 163.67 153.62 141.43 141.73 110.73 111.57 106.55
Installment of Term Loan 14.96 47.44 49.41 51.62 54.08 56.84 59.92 63.39 36.51 40.93
Total repayment obligation 56.18 93.53 90.55 87.57 84.59 81.61 78.63 75.67 43.33 43.45
DSCR 3.74 2.09 1.94 1.87 1.82 1.73 1.80 1.46 2.57 2.45
Average DSCR 2.05

Project Report-Final - Sens Revised

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Project Report-Final - Sens Revised

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Shri Biswanath Ghose

(Propritor of M/s Pioneer Electricals)

EMI Schedule for BMW Car Loan

Loan Amount 13000000

S.No Month Monthly Installment Interest Principal Balance

EMI Schedule for BMW Car Loan

Loan Amount 13000000

S.No Month Monthly Installment Interest Principal Balance

EMI Schedule for BMW Car Loan

Loan Amount 13000000

S.No Month Monthly Installment Interest Principal Balance

EMI Schedule for BMW Car Loan

Loan Amount 13000000

S.No Month Monthly Installment Interest Principal Balance

EMI Schedule for Range Rover Car Loan

Loan Amount 27000000

S.No Month Monthly Installment Interest Principal Balance

EMI Schedule for Range Rover Car Loan

Loan Amount 27000000

S.No Month Monthly Installment Interest Principal Balance

EMI Schedule for Range Rover Car Loan

Loan Amount 27000000

S.No Month Monthly Installment Interest Principal Balance

EMI Schedule for Range Rover Car Loan

Loan Amount 27000000

S.No Month Monthly Installment Interest Principal Balance

1 No. of Working Days 300 Days

% of Capacity Utilisation Year 1 2 3 4 5 6 7 8

3 Holding Days Days

Sundry Creditors for

The estimated cost of the project is as follows:

a) Fixed capital 293.74

Fixed capital :- The fixed capital break-up is as follows.

A. Land Development 0.00

Margin for Working capital requirement 49.66

Proposed Source of Finance:

A. Term Loan Bank/FI 215.00

DEBT EQUITY RATIO = 1.67 : 1

CAR LOAN I (EXISTING)

Total Cost 304.32

A. Term Loan Bank/FI 270.00

Total Cost 304.32

CAR LOAN II (NEW)

Total Cost 159.82

A. Term Loan Bank/FI 130.00

Total Cost 159.82

A PLANT AND MACHINERY

5 Pneumatic Air Compressor 1,352,000 18% 243360 1,595,360

Automatic HVOF Spray

Installation & Commissioning

Rupees in Lacs 293.74

CAPITAL & LIABILITIES

Reserves & Surplus

Non Current Assets

Add: Opening Stock

No of Working days PA 300 days

SALES IN VALUE TERMS

► CONSUMPTION OF RAW MATERIAL

► CLOSING STOCK OF RAW MATERIAL

► PURCHASES OF RAW MATERIAL

► CREDITORS OF RAW MATERIAL

Loan Amount 26000000

S.No Monthly Installment Interest Principal Balance

Loan Amount 21500000