STATEMENT

in Lacs)
Statement Date 31.03.2018 31.03.2019 31.03.2020
No. of Months 12 12 12
Balance sheet status
Audited Audited Estimated

PROFIT & LOSS STATEMENT

Gross Sales(Manufacturing) 31.28 96.39 136.87
Less: Excise Duty - - -
Net Sales(Manufacturing Sales) 31.28 96.39 136.87
Gross Sales(Trading) - - -
Less: Other Duties - - -
Net Sales(Trading) 0.00 0.00 0.00
Other Operating Income - - -
(Export Incentive, Duty Drawback, others etc.)
Total Operating Income 31.28 96.39 136.87
Other Income(Excl. Interest Income) - - -
Total Income 31.28 96.39 136.87
Add: Opening Raw Material - - -
Purchase Raw Material - - -
Less: Closing Raw Material - - -
Raw Material Consumed 0.00 0.00 0.00
Purchases(Finished Goods) 32.65 85.61 119.85
Power Costs(if related to manufacturing) - - -
Any other Direct Costs (e.g. Other Manufacturing 0.04 0.34 0.54
Expenses)
Add: Opening Stock in Process - - -
Less: Closing Stock in Process - - -
Cost of Production 32.69 85.95 120.39
Add: Opening Stock of Finished Goods - 5.19 11.66
Less: Closing Stock of Finished Goods 5.19 11.66 16.00
Cost of Sales / Cost of Goods Sold 27.50 79.48 116.05
Gross Profit(Excluding Depn/other Income) 3.78 16.91 20.82
Employees Employments - - -
(To the extent not included in direct costs)
Operational lease payments -
Other Costs 1.33 6.76 8.79
Operational provisions(Pls Specify) - - -
Total Selling, General & Adminstration Expenses 1.33 6.76 8.79
Total Operating Expenses 28.83 86.24 124.84
EBITDA (incl. Other Income) 2.45 10.15 12.03
Depreciation 0.16 0.36 0.25
Amortization -
Total D/A 0.16 0.36 0.25
EBIT 2.29 9.79 11.78
Interest Income recd. - - -
Interest paid - 2.20 2.20
Interest expenses net 0.00 -2.20 -2.20
EBT before exceptionals (incl. Other Income) 2.29 7.59 9.58
Exceptional income - Cash - - -
Exceptional expenses-Non Cash - - -
Exceptional Income-Non Cash - -
Exceptional expenses-Cash - - -
EBT 2.29 7.59 9.58
Current Tax - - -
 (Amount
31.03.2021 31.03.2022
12 12

Projected Projected

171.09 205.31
- -
171.09 205.31
- -
- -
0.00 0.00
- -

171.09 205.31
- -
171.09 205.31
- -
- -
- -
0.00 0.00
149.81 179.77
- -
0.68 0.85

- -
- -
150.49 180.62
16.00 16.00
16.00 16.00
150.49 180.62
20.60 24.69
- -

10.55 13.19
- -
10.55 13.19
161.04 193.81
10.05 11.50
0.21 0.18

0.21 0.18
9.84 11.32
- -
2.20 2.20
-2.20 -2.20
7.64 9.12
- -
- -
- -
- -
7.64 9.12
- -
Deferred Tax - - -
EAT 2.29 7.59 9.58
Dividends - - -
Retained Profit 2.29 7.59 9.58
Net Cash Accruals 2.45 7.95 9.83
BALANCE SHEET
ASSETS
1.1CURRENT ASSETS
I. Inventories
Raw Materials - - -
Stock in process - - -
Finished Goods 5.19 11.66 16.00
Consumable Spares - - -
Total Inventories 5.19 11.66 16.00
II. Trade Debtors
Domestic Debtors over six months - -
Domestic Debtors less than six months 5.00 47.89 55.00
Export Debtors over six months - - -
Export Debtors less than six months - - -
Total Debtors 5.00 47.89 55.00
III. Other Current Assets
Cash and Bank Balance 2.93 2.60 11.93
Margin Money/ FDR with Banks - - -
Prepaid Expenses - - -
Advance Tax - - -
Deposits with Excise and Sales Tax - - -
Loans and Advances 1.50 7.98 11.00
Others - - -
Total Other Current Assets 4.43 10.58 22.93
Total Current Assets(a) 14.62 70.13 93.93
1.2 FIXED ASSETS
I. Land & Buildings 1.56 2.30 1.94
II. Plant & Machinery - - -
III. Sundries - - -
Gross Fixed Assets 1.56 2.30 1.94
Less: Depreciation to date 0.16 0.36 0.25
Net Fixed Assets 1.40 1.94 1.69
Capital Work in Progress - - -
Total Fixed Assets(b) 1.40 1.94 1.69
1.3 NON-CURRENT ASSETS
I. Investments in/Loans to subsidiaries/ - - -
II. Others Non Current Assets
Investment in other companies - - -
Loans and Advances - - -
Overdue debtors - - -
Other deposits (incl. Security Deposit) -
Non-Moving Inventories - - -
Others - - -
Total Other Non Current Assets( c) 0.00 0.00 0.00
Deferred Tax Asset (d) - - -
1.4 INTANGIBLE ASSETS/MISC EXPENDITURE (e) - - -
TOTAL ASSETS (a+b+c+d+e) 16.02 72.07 95.62
2. LIABILITIES
CURRENT LIABILITIES
 - -
7.64 9.12
- -
7.64 9.12
7.85 9.30

- -
- -
16.00 16.00
- -
16.00 16.00

- -
58.00 60.00
- -
- -
58.00 60.00

17.78 27.08
- -
- -
- -
- -
12.00 13.00
- -
29.78 40.08
103.78 116.08

1.69 1.48
- -
- -
1.69 1.48
0.21 0.18
1.48 1.30
- -
1.48 1.30

- -

- -
- -
- -

- -
- -
0.00 0.00
- -
- -
105.26 117.38
I. Working Capital Borrowings
Borrowings from Our Bank - 20.00 20.00
From other Banks - - -
Commercial Paper - - -
Sub - total 0.00 20.00 20.00
II. Creditors for Purchases 2.92 38.03 37.00
III. Other Current Liabilities
Creditors for Expenses - - -
Provision for Tax/ Statutory Liabilities - - -
Long Term Debt due within one year - -
Short term Unsecured Loan -
Advances from Customers - - -
Short Term Provisions - - -
Outstanding Expenses - - -
Others (Curr. Liabilities / Provisions) 0.14 - -
Sub - total 0.14 0.00 0.00
IV. Creditors on Capital Account - - -
Total Current Liabilities(e) 3.06 58.03 57.00
2.2.LONG TERM LIABILITIES
I. Term Loan from Our Bank 0.00 0.00 0.00
II. Term Loan from institutions/Banks 0.00 0.00 0.00
III. Unsecured Loans (Other than Bank/ FI) 0.00 0.00 0.00
2.2.1.Secured Term Loans (From Bank/ FIs)
i. From Our Bank - - -
ii. From institutions/Banks - - -
2.2.2. Unsecured Term Loans (From Bank/ FIs)
i. From Our Bank - - -
ii. From institutions/Banks - - -
2.2.3. Unsecured Loans (Other than Bank/ FI)
iii. Unsecured Loan to be taken as Quasi Equity - - -
iv. Unsecured Loan Other than Quasi Equity - - -
2.2.4. Other Long Term Liabilities
Preference Shares (Repayment Due within 12 years / - - -
prior to maturity of our facility)
Fixed Deposits - - -
Foreign currency loans - - -
Debentures - - -
Others Long term liabilities 6.51 - 15.00
Long term liability to be taken as Quasi Equity -
Total Other Long Term Liabilities 6.51 0.00 15.00
Total Long Term Debt (f) 6.51 0.00 15.00
2.3.CAPITAL AND SURPLUS
I. Paid up Capital 6.45 14.04 23.62
II. Preference Share Capital - - -
III. Reserves and Surplus - - -
IV. Revaluation Reserves - - -
V. Loss Bought Forward - - -
Capital & Reserves (g) 6.45 14.04 23.62
Deferred Tax Liability (h) - - -
TOTAL LIABILITIES (e+f+g+h) 16.02 72.07 95.62
Contingent Liabilities - - -
ADDITIONAL FINANCIAL INFORMATION
Capital expenditure - - -
Fresh debt raised during the year - - -
20.00 20.00
- -
- -
20.00 20.00
39.00 42.00

- -
- -
- -

- -
- -
- -
- -
0.00 0.00
- -
59.00 62.00

0.00 0.00
0.00 0.00
0.00 0.00

- -
- -

- -
- -

- -
- -

- -

- -
- -
- -
15.00 15.00
-
15.00 15.00
15.00 15.00

31.26 40.38
- -
- -
- -
- -
31.26 40.38
- -
105.26 117.38
- -

- -
- -
Cash received for any fixed assets sold - - -
Cash proceeds from sale of investements - - -
Cash proceeds from sale/liquidation of any other assets - - -
(specify with a comment)
Investments made during the year - - -
Short term debt raised and repaid during the year - - -
Check: Assets = Liabilities 0.00 0.00 0.00
 - -
- -
- -

- -
- -
0.00 0.00
8. OPERATING PERFORMANCE & FINANCIAL POSITION OF THE BORROWER:-
Amount in ` La
One Year Earlier to
For the year ended / ending Previous Year Current Year
Previous Year
Statement Date 31.03.2019 31.03.2020 31.03.2021
Balance sheet status Audited Estimated Projected
Net Sales / Receipts 96.39 136.87 171.09
% growth of Net Sales 208.15% 42.00% 25.00%
Other Income - - -
Profit Before Tax 7.59 9.58 7.64
Tax/ Prov for Tax - - -
Profit After Tax 7.59 9.58 7.64
Depreciation 0.36 0.25 0.21
Cash Accruals 7.95 9.83 7.85
Paid up Capital / Capital 14.04 23.62 31.26
Reserves & Surplus - - -
Intangible Assets (-) - - -
a) Tangible Net Worth(TNW) 14.04 23.62 31.26
b) Deferred Tax Liab./(Asset) - - -
c) Invst. in group concerns - - -
d) Adjusted TNW (a + b - c) 14.04 23.62 31.26
Unsecured Loans/ Long Term Liability
- - -
(To be treated as Quasi Equity (QE))
Unsecured Loans (Other than QE) - - -
Term Loans from Banks / FIs - - -
Other Term Liabilities - 15.00 15.00
Total Term Liabilities 0.00 15.00 15.00
Capital Employed 14.04 38.62 46.26
Net Block 1.94 1.69 1.48
Total Non Current Assets 0.00 0.00 0.00
Total Current Assets (TCA) 70.13 93.93 103.78
Total Current Liabilities (TCL) 58.03 57.00 59.00
Net Working Capital (TCA – TCL) 12.10 36.93 44.78
Current Ratio 1.21 1.65 1.76
Debt Equity Ratio (DER) 0.00 0.64 0.48
Leverage Ratio (TOL/TNW) 4.13 3.05 2.37
Net profit to sales (%) 7.87% 7.00% 4.47%
Additional Details of Current Assets, Current Liabilities and Non-Current assets (But not part of Format)
Non Current Asset
Investment in others - - -
Receivables(>6 months)- Exports - - -
Receivables(>6 months)- Domestic - - -
Margin Money/ FDR with Banks - - -
Loans & Advances - - -
Security Deposit - - -
Other Non Current Assets - - -
Total Non Current Asset 0.00 0.00 0.00
Current Assets
Cash & Bank Balances 2.60 11.93 17.78
Receivables(<6 months)- Exports - - -
Receivables(<6 months)- Domestic 47.89 55.00 58.00
Inventories 11.66 16.00 16.00
Raw Material - - -
Stock in Progress - - -
Finished Goods 11.66 16.00 16.00
Others Store & Spares - - -
Short Term Loans & Advances 7.98 11.00 12.00
Advance payment of Taxes - - -
Other current assets - - -
Total Current Assets 70.13 93.93 103.78
Current Liabilites
WC borrowings 20.00 20.00 20.00
Short Term Unsecured Loan - - -
Sundry Creditors 38.03 37.00 39.00
Advances from Customer - - -
Short Term Provisions - - -
TLs Instl payable within 12 months - - -
Sundry Creditors for Capital Expenditure - - -
Provision for Taxes/Statutory Liabilities - - -
Other current liabilities - - -
Total Current Liabilites 58.03 57.00 59.00
NWC for MPBF (excl. TL Instl.
12.10 36.93 44.78
Creditors for Capital Expenditure)
Amount in ` Lacs

Next Year
31.03.2022
Projected
205.31
20.00%
-
9.12
-
9.12
0.18
9.30
40.38
-
-
40.38
-
-
40.38

-
-
15.00
15.00
55.38
1.30
0.00
116.08
62.00
54.08
1.87
0.37
1.91
4.44%
part of Format)

-
-
-
-
-
-
-
0.00

27.08
-
60.00
16.00
-
-
16.00
-
13.00
-
-
116.08

20.00
-
42.00
-
-
-
-
-
-
62.00

54.08
 Help: Fill Columns highlighted in:

11. (b) Computation of limit as per Turnover Method

Sl. No. Amount in ` Lacs
1 Annual Turnover as projected by the Borrower 205.31
2 Turnover as accepted by the Bank 205.31
3 Working Capital Requirement (25% of 2 above) 51.33
4 Minimum Margin Required (5% of 2 above) 10.27
5 Actual Margin Available/Net Working Capital (NWC= TCA-TCL) 36.93
6 (Item 3 – item 4) 41.06
7 (Item 3 – item 5) 14.40
8 MPBF(Lower of 6 and 7)* 14.40
*In case, actual margin available with the borrower is lower than the ‘minimum margin required’, the
MPBF will be restricted to 4 x actual margin.
 (In case other method (Traditional/ Cash Budget method) of MPBF assessment is
applicable, the same be used with proper justification as per Bank's policy norms)
11.b) ASSESSMENT OF WORKING CAPITAL FACILITIES ON TRADITIONAL METHOD
(i) Information for calculating levels of inventory, Receivables & Creditors
Amount in ` Lacs
31.03.2019 31.03.2020 31.03.2021
Sl. No. Year ended
Audited Estimated Projected

1 Domestic Sales 96.39 136.87 171.09

2 Export Sales - - -
3 Raw Material Consumed 0.00 0.00 0.00
4 Purchases 85.61 119.85 149.81
5 Export Receivables 0.00 0.00 0.00
6 Domestic Receivables 47.89 55.00 58.00
7 Sundry Creditors 38.03 37.00 39.00
8 Cost of Production 85.95 120.39 150.49
9 Cost of Sales 79.48 116.05 150.49

(ii) Calculation of holding levels:

Amount in ` Lacs
31.03.2019 31.03.2020 31.03.2021
Sl. No. Particulars
Audited Estimated Projected
a) Current Assets
1 Raw Material 0.00 0.00 0.00
(holding period in days) #DIV/0! #DIV/0! #DIV/0!
2 Stock in Process 0.00 0.00 0.00
(holding period in days) 0 0 0
3 Finished Goods 11.66 16.00 16.00
(holding period in days) 54 50 39
4 Store & Spares 0.00 0.00 0.00
(holding period in days) #DIV/0! #DIV/0! #DIV/0!
5 Receivables - Domestic 47.89 55.00 58.00
(collection period in days) 181 147 124
6 Receivables - Export 0.00 0.00 0.00
(collection period in days) #DIV/0! #DIV/0! #DIV/0!
7 Other Current Assets 10.58 22.93 29.78
Total 70.13 93.93 103.78
Note: For computation of holding period, Receivables (Domestic/ Exports) during the year has been
considered; however the Receivables (Domestic/ Exports) exceeding 180 days have been excluded
from Current Assets for calculation of MPBF.

b) Current Liabilities
1 Sundry Creditors 38.03 37.00 39.00
(payment period in days) 162 113 95
2 Other Current Liabilities 0.00 0.00 0.00
Total 38.03 37.00 39.00
 (iii) Computation of MPBF (Thorugh First method of lending)
Amount in ` Lacs
31.03.2019 31.03.2020 31.03.2021
Sl. No. Particulars
Audited Estimated Projected

(a) Total Current Assets 70.13 93.93 103.78

1 (b) Less: Export receivables 0.00 0.00 0.00

(c) Net Current Assets 70.13 93.93 103.78

2 Total Current Liabilities 38.03 37.00 39.00

3 Working Capital Gap (1a – 2) 32.10 56.93 64.78

4 Minimum stipulated NWC

8.03 14.23 16.20
[viz. 25% of Working Capital Gap]
5 Actual/Projected NWC 12.10 36.93 44.78

6 Item No. 3 minus Item No.4 24.08 42.70 48.59

7 Item No. 3 minus Item No.5 20.00 20.00 20.00

Maximum Permissible Bank Finance

20.00 20.00 20.00
(MPBF)
 Computation of Drawing Power ( For illustrative Example only)
Amount in ` Lacs
31.03.2019 31.03.2020 31.03.2021
Sl. No. Particulars
Audited Estimated Projected

1 Inventory / Stock of Goods 11.66 16.00 16.00

2 Debtors/Receivables-Domestic# 47.89 55.00 58.00
3 Total Stock + Book Debts 59.55 71.00 74.00
4 Less: Sundry Creditors 38.03 37.00 39.00
5 Net Security available for DP 21.52 34.00 35.00
6 Less: Margin $ (Fill below) 5.38 8.50 8.75
7 Drawing Power 16.14 25.50 26.25

# Book Debts upto _______days to the extent permitted as per terms of Sanction.
(In Formula, the same is linked/assumed at 180 days. However, the Field Functionary may mannually
enter the Book Debts position based on terms of sanction.)

$ Prescribed Margin as per terms of Sanction (e.g.) 25.00%

d
Amount in ` Lacs
205.31
205.31
51.33
10.27
36.93
41.06
14.40
14.40
margin required’, the
F assessment is
s policy norms)
IONAL METHOD
s & Creditors
Amount in ` Lacs
31.03.202
2
Projected

205.31
-
0.00
179.77
0.00
60.00
42.00
180.62
180.62

Amount in ` Lacs
31.03.2022
Projected

0.00
#DIV/0!
0.00
0
16.00
32
0.00
#DIV/0!
60.00
107
0.00
#DIV/0!
40.08
116.08
ng the year has been
have been excluded

42.00
85
0.00
42.00
ding)
Amount in ` Lacs
31.03.2022

Projected

116.08

0.00

116.08

42.00

74.08

18.52

54.08

55.56

20.00

20.00
e only)
Amount in ` Lacs
31.03.2022

Projected

16.00

60.00

76.00

42.00

34.00

8.50

25.50

on.
ionary may mannually

5.00%
 Help: Fill Columns highlighted in:
9.4) Calculation of DSCR (for the period covering repayment period of TL)
Amount in ` Lacs

Particulars Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 Total

Net Profit 0

Depreciation 0

Other non-cash expenses 0

Interest on Term Loan 0

Total funds available for
0 0 0 0 0 0 0 0 0 0 0
debt servicing (A)
Term Loan Installments
0
(Prinicipal)

Interest on Term Loan 0

Total Debt obligation (B) 0 0 0 0 0 0 0 0 0 0 0

Net DSCR (A / B) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Average Net DSCR #DIV/0!

 Help: Fill Columns highlighted in:
12.1) Assessment of Letter of Credit Limit (DP / DA)
Amount in ` Lacs
Sl. No.
For Raw Material Inland Import Total

1 Estimated Purchases against L/C 0

2 Lead Time (No. of Days) 0

3 Usance Period (No. of Days) 0

4 Total No. of Days (2+3) 0 0 0

5 No. of Cycles in a Year (365/Total No. of Days) #DIV/0! #DIV/0! #DIV/0!

6 L/C requirement (1 / 5 ) #DIV/0! #DIV/0! #DIV/0!

12.2) Assessment of Bank Guarantee:

Sl. No. Amount in ` Lacs

1 Amount of Contracts in Hand/Under Implementation

2 Value of Contracts to be completed in a year

3 Value of Contracts in pipeline for which bids are to be made

4 Bid bond / Earnest Money Guarantee @___% of (3) above 0.00% 0.00

5 Advance Payment Guarantee@___% of contract value of (1) 0.00% 0.00

6 Performance Guarantee@____% of Contract value of (1) 0.00% 0.00

7 Security Deposit (Retention Money) Guarantee @ % of (2) 0.00% 0.00

8 Total of (4 to 7) 0.00

9 Less: Guarantees likely to be reversed

10 Bank Guarantee requirement (8-9) 0.00

STATEMENT (Rs. in lakhs) (Rs. in lakhs) (Rs. in lakhs)
Statement Date 31.03.2018 31.03.2019 31.03.2020
No. of Months 12 12 12
Balance sheet status Audited Audited Audited
PROFIT & LOSS STATEMENT
Gross Sales(Manufacturing) 31.28 96.39 136.87
Less: Excise Duty 0.00 0.00 0.00
Net Sales(Manufacturing Sales) 31.28 96.39 136.87
Gross Sales(Trading) 0.00 0.00 0.00
Less: Other Duties 0.00 0.00 0.00
Net Sales(Trading) 0.00 0.00 0.00
Other Operating Income 0.00 0.00 0.00
Total Operating Income 31.28 96.39 136.87
Other Income(Excluding Interest Income) 0.00 0.00 0.00
Total Income 31.28 96.39 136.87
Purchases(Finsihed Goods) 32.65 85.61 119.85
Raw Material Consumed 0.00 0.00 0.00
Power Costs(if related to manufacturing) 0.00 0.00 0.00
Any other Direct Costs (e.g. Other Manufacturing
0.04 0.34 0.54
Expenses)
Increase/(Decrease) in Inventory(Finshed Goods/WIP)
5.19 6.47 4.34
Cost of Goods Sold 27.50 79.48 116.05
Gross Profit(Excluding Depn/other Income) 3.78 16.91 20.82
Employees Employments(To the extent not included in
0.00 0.00 0.00
direct costs)
Operational lease payments 0.00 0.00 0.00
Other Costs 1.33 6.76 8.79
Operational provisions(Pls Specify) 0.00 0.00 0.00
Total Adminstration Expenses 1.33 6.76 8.79
Total Operating Expenses 28.83 86.24 124.84
EBITDA 2.45 10.15 12.03
Depreciation 0.16 0.36 0.25
Amortization 0.00 0.00 0.00
Total D/A 0.16 0.36 0.25
EBIT 2.29 9.79 11.78
Interest Income recd. 0.00 0.00 0.00
Interest paid 0.00 2.20 2.20
Interest expenses net 0.00 2.20 2.20
EBT before exceptionals 2.29 7.59 9.58
Exceptional income - Cash 0.00 0.00 0.00
Exceptional expenses-Non Cash 0.00 0.00 0.00
Exceptional Income-Non Cash 0.00 0.00 0.00
Exceptional expenses-Cash 0.00 0.00 0.00
EBT 2.29 7.59 9.58
Current Tax 0.00 0.00 0.00
Deferred Tax 0.00 0.00 0.00
EAT 2.29 7.59 9.58
Dividends 0.00 0.00 0.00
Retained Profit 2.29 7.59 9.58
Net Cash Accruals 2.45 7.95 9.83
BALANCE SHEET
1. ASSETS
1.1CURRENT ASSETS
I. Inventories
Raw Materials 0.00 0.00 0.00
Stock in process - 0.00 0.00
Finished Goods 5.19 11.66 16.00
Consumable Spares 0.00 0.00 0.00
Total Inventories #VALUE! 11.66 16.00
II. Trade Debtors
Domestic Debtors over six months 0.00 0.00 0.00
Domestic Debtors less than six months 5.00 47.89 55.00
Export Debtors over six months 0.00 0.00 0.00
Export Debtors less than six months 0.00 0.00 0.00
Total Debtors 5.00 47.89 55.00
III. Other Current Assets
Cash and Bank Balance 2.93 2.60 11.93
Prepaid Expenses 0.00 0.00 0.00
Advance Tax 0.00 0.00 0.00
Deposits with Excise and Sales Tax 0.00 0.00 0.00
Loans and Advances 1.50 7.98 11.00
Others 0.00 0.00 0.00
Total Other Current Assets 4.43 10.58 22.93
Total Current Assets (a) #VALUE! 70.13 93.93
1.2 FIXED ASSETS
I. Land & Buildings 1.56 2.30 1.94
II. Plant & Machinery 0.00 0.00 0.00
III. Sundries 0.00 0.00 0.00
Gross Fixed Assets 1.56 2.30 1.94
Less: Depreciation to date 0.16 0.36 0.25
Net Fixed Assets 1.40 1.94 1.69
Capital Work in Progress 0.00 0.00 0.00
Total Fixed Assets(b) 1.40 1.94 1.69
1.3 NON-CURRENT ASSETS
I. Investments in/Loans to subsidiaries/ 0.00 0.00 0.00
II. Others Non Current Assets
Investment in other companies 0.00 0.00 0.00
Loans and Advances 0.00 0.00 0.00
Overdue debtors 0.00 0.00 0.00
Other deposits 0.00 0.00 0.00
Non-Moving Inventories 0.00 0.00 0.00
Others 0.00 0.00 0.00
Total Other Non Current Assets( c) 0.00 0.00 0.00
Deferred Tax Asset (d) 0.00 0.00 0.00
1.4 INTANGIBLE ASSETS/MISC EXPENDITURE (e) 0.00 0.00 0.00
TOTAL ASSETS (a+b+c+d+e) #VALUE! 72.07 95.62
2. LIABILITIES
CURRENT LIABILITIES
I. Working Capital Borrowings
WC Borrowings from Our Bank 0.00 20.00 20.00
WC from other Banks 0.00 0.00 0.00
Commercial Paper 0.00 0.00 0.00
Sub Total 0.00 20.00 20.00
II. Creditors for Purchases 2.92 38.03 37.00
III. Other Current Liabilities
Creditiors for Expenses 0.00 0.00 0.00
Provision for Tax 0.00 0.00 0.00
Long Term Debt due within one year 0.00 0.00 0.00
Outstanding Expenses 0.00 0.00 0.00
Others (Curr. Liabilities / Provisions) 0.14 0.00 0.00
Sub - total 3.06 38.03 37.00
IV. Creditors on Capital Account 0.00 0.00 0.00
Total Current Liabilities(e) 3.06 58.03 57.00
2.2.LONG TERM LIABILITIES
I. Term Loan from Our Bank 0.00 0.00 0.00
II. Term Loan from institutions/Banks 0.00 0.00 0.00
III. Other Long Term Liabilities
Preference Shares (Repayment Due within 12 years /
0.00 0.00 0.00
maturity of our facility)
Unsecured Loan from Friends & Relatives 0.00 0.00 0.00
Foreign currency loans 0.00 0.00 0.00
Fixed Deposits/ Debentures 0.00 0.00 0.00
Others (Sales Tax Deferment Loan) 6.51 0.00 15.00
Long term liability to be taken as Quasi Equity 0.00 0.00 0.00
Total Other Long Term Liabilities 6.51 0.00 15.00
Total Long Term Debt (f) 6.51 0.00 15.00
2.3.CAPITAL AND SURPLUS
I. Paid up Capital 6.45 14.04 23.62
II. Preference Share Capital 0.00 0.00 0.00
III. Reserves and Surplus 0.00 0.00 0.00
IV. Revaluation Reserves 0.00 0.00 0.00
V. Loss Bought Forward 0.00 0.00 0.00
Capital & Reserves (g) 6.45 14.04 23.62
Deferred Tax Liability (h) 0.00 0.00 0.00
TOTAL LIABILITIES (e+f+g+h) 16.02 72.07 95.62
Contingent Liabilities 0.00 0.00 0.00
ADDITIONAL FINANCIAL INFORMATION
Capital expenditure 0.00 0.00 0.00
Fresh debt raised during the year 0.00 0.00 0.00
Cash received for any fixed assets sold 0.00 0.00 0.00
Cash proceeds from sale of investements 0.00 0.00 0.00
Cash proceeds from sale/liquidation of any other assets
0.00 0.00 0.00
(specify with a comment)
Investments made during the year 0.00 0.00 0.00
Short term debt raised and repaid during the year 0.00 0.00 0.00
Unsecured Loans 0.00 0.00 0.00
If the amount of unsecured loan from friends &
relatives shall be treated as quasi equity Enter 1 else 2 1.00 1.00 1.00

Check: Assets = Liabilities #VALUE! 0.00 0.00

(Rs. in lakhs) (Rs. in lakhs)
31.03.2021 31.03.2022
12 12
Provisional Projected

171.09 205.31
0.00 0.00
171.09 205.31
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
171.09 205.31
0.00 0.00
171.09 205.31
149.81 179.77
0.00 0.00
0.00 0.00
0.68 0.85

0.00 0.00
150.49 180.62
20.60 24.69
0.00 0.00
0.00 0.00
10.55 13.19
0.00 0.00
10.55 13.19
161.04 193.81
10.05 11.50
0.21 0.18
0.00 0.00
0.21 0.18
9.84 11.32
0.00 0.00
2.20 2.20
2.20 2.20
7.64 9.12
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
7.64 9.12
0.00 0.00
0.00 0.00
7.64 9.12
0.00 0.00
7.64 9.12
7.85 9.30
 0.00 0.00
0.00 0.00
16.00 16.00
0.00 0.00
16.00 16.00

0.00 0.00
58.00 60.00
0.00 0.00
0.00 0.00
58.00 60.00

17.78 27.08
0.00 0.00
0.00 0.00
0.00 0.00
12.00 13.00
0.00 0.00
29.78 40.08
103.78 116.08

1.69 1.48
0.00 0.00
0.00 0.00
1.69 1.48
0.21 0.18
1.48 1.30
0.00 0.00
1.48 1.30

0.00 0.00

0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
105.26 117.38

20.00 20.00
0.00 0.00
0.00 0.00
20.00 20.00
39.00 42.00

0.00 0.00
0.00 0.00
0.00 0.00
 0.00 0.00
0.00 0.00
39.00 42.00
0.00 0.00
59.00 62.00

0.00 0.00
0.00 0.00

0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
15.00 15.00
0.00 0.00
15.00 15.00
15.00 15.00

31.26 40.38
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
31.26 40.38
0.00 0.00
105.26 117.38
0.00 0.00

0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00

1.00 1.00

0.00 0.00
STATEMENT (Rs. in lakhs) (Rs. in lakhs) (Rs. in lakhs)
Statement Date 31.03.2018 31.03.2019 31.03.2020
No. of Months 12 12 12
Balance sheet status Audited Audited Audited
PROFIT & LOSS STATEMENT
Gross Sales(Manufacturing) 31.28 96.39 136.87
Less: Excise Duty 0.00 0.00 0.00
Net Sales(Manufacturing Sales) 31.28 96.39 136.87
Gross Sales(Trading) 0.00 0.00 0.00
Less: Other Duties 0.00 0.00 0.00
Net Sales(Trading) 0.00 0.00 0.00
Other Operating Income 0.00 0.00 0.00
Total Operating Income 31.28 96.39 136.87
Other Income(Excluding Interest Income) 0.00 0.00 0.00
Total Income 31.28 96.39 136.87
Purchases(Finsihed Goods) 32.65 85.61 119.85
Raw Material Consumed 0.00 0.00 0.00
Power Costs(if related to manufacturing) 0.00 0.00 0.00
Any other Direct Costs (e.g. Other Manufacturing
0.04 0.34 0.54
Expenses)
Increase/(Decrease) in Inventory(Finshed Goods/WIP)
5.19 6.47 4.34
Cost of Goods Sold 27.50 79.48 116.05
Gross Profit(Excluding Depn/other Income) 3.78 16.91 20.82
Employees Employments(To the extent not included in
0.00 0.00 0.00
direct costs)
Operational lease payments 0.00 0.00 0.00
Other Costs 1.33 6.76 8.79
Operational provisions(Pls Specify) 0.00 0.00 0.00
Total Adminstration Expenses 1.33 6.76 8.79
Total Operating Expenses 28.83 86.24 124.84
EBITDA 2.45 10.15 12.03
Depreciation 0.16 0.36 0.25
Amortization 0.00 0.00 0.00
Total D/A 0.16 0.36 0.25
EBIT 2.29 9.79 11.78
Interest Income recd. 0.00 0.00 0.00
Interest paid 0.00 2.20 2.20
Interest expenses net 0.00 2.20 2.20
EBT before exceptionals 2.29 7.59 9.58
Exceptional income - Cash 0.00 0.00 0.00
Exceptional expenses-Non Cash 0.00 0.00 0.00
Exceptional Income-Non Cash 0.00 0.00 0.00
Exceptional expenses-Cash 0.00 0.00 0.00
EBT 2.29 7.59 9.58
Current Tax 0.00 0.00 0.00
Deferred Tax 0.00 0.00 0.00
EAT 2.29 7.59 9.58
Dividends 0.00 0.00 0.00
Retained Profit 2.29 7.59 9.58
Net Cash Accruals 2.45 7.95 9.83
BALANCE SHEET
1. ASSETS
1.1CURRENT ASSETS
I. Inventories
Raw Materials 0.00 0.00 0.00
Stock in process - 0.00 0.00
Finished Goods 5.19 11.66 16.00
Consumable Spares 0.00 0.00 0.00
Total Inventories #VALUE! 11.66 16.00
II. Trade Debtors
Domestic Debtors over six months 0.00 0.00 0.00
Domestic Debtors less than six months 5.00 47.89 55.00
Export Debtors over six months 0.00 0.00 0.00
Export Debtors less than six months 0.00 0.00 0.00
Total Debtors 5.00 47.89 55.00
III. Other Current Assets
Cash and Bank Balance 2.93 2.60 11.93
Prepaid Expenses 0.00 0.00 0.00
Advance Tax 0.00 0.00 0.00
Deposits with Excise and Sales Tax 0.00 0.00 0.00
Loans and Advances 1.50 7.98 11.00
Others 0.00 0.00 0.00
Total Other Current Assets 4.43 10.58 22.93
Total Current Assets (a) #VALUE! 70.13 93.93
1.2 FIXED ASSETS
I. Land & Buildings 1.56 2.30 1.94
II. Plant & Machinery 0.00 0.00 0.00
III. Sundries 0.00 0.00 0.00
Gross Fixed Assets 1.56 2.30 1.94
Less: Depreciation to date 0.16 0.36 0.25
Net Fixed Assets 1.40 1.94 1.69
Capital Work in Progress 0.00 0.00 0.00
Total Fixed Assets(b) 1.40 1.94 1.69
1.3 NON-CURRENT ASSETS
I. Investments in/Loans to subsidiaries/ 0.00 0.00 0.00
II. Others Non Current Assets
Investment in other companies 0.00 0.00 0.00
Loans and Advances 0.00 0.00 0.00
Overdue debtors 0.00 0.00 0.00
Other deposits 0.00 0.00 0.00
Non-Moving Inventories 0.00 0.00 0.00
Others 0.00 0.00 0.00
Total Other Non Current Assets( c) 0.00 0.00 0.00
Deferred Tax Asset (d) 0.00 0.00 0.00
1.4 INTANGIBLE ASSETS/MISC EXPENDITURE (e) 0.00 0.00 0.00
TOTAL ASSETS (a+b+c+d+e) #VALUE! 72.07 95.62
2. LIABILITIES
CURRENT LIABILITIES
I. Working Capital Borrowings
WC Borrowings from Our Bank 0.00 20.00 20.00
WC from other Banks 0.00 0.00 0.00
Commercial Paper 0.00 0.00 0.00
Sub Total 0.00 20.00 20.00
II. Creditors for Purchases 2.92 38.03 37.00
III. Other Current Liabilities
Creditiors for Expenses 0.00 0.00 0.00
Provision for Tax 0.00 0.00 0.00
Long Term Debt due within one year 0.00 0.00 0.00
Outstanding Expenses 0.00 0.00 0.00
Others (Curr. Liabilities / Provisions) 0.14 0.00 0.00
Sub - total 3.06 38.03 37.00
IV. Creditors on Capital Account 0.00 0.00 0.00
Total Current Liabilities(e) 3.06 58.03 57.00
2.2.LONG TERM LIABILITIES
I. Term Loan from Our Bank 0.00 0.00 0.00
II. Term Loan from institutions/Banks 0.00 0.00 0.00
III. Other Long Term Liabilities
Preference Shares (Repayment Due within 12 years /
0.00 0.00 0.00
maturity of our facility)
Unsecured Loan from Friends & Relatives 0.00 0.00 0.00
Foreign currency loans 0.00 0.00 0.00
Fixed Deposits/ Debentures 0.00 0.00 0.00
Others (Sales Tax Deferment Loan) 6.51 0.00 15.00
Long term liability to be taken as Quasi Equity 0.00 0.00 0.00
Total Other Long Term Liabilities 6.51 0.00 15.00
Total Long Term Debt (f) 6.51 0.00 15.00
2.3.CAPITAL AND SURPLUS
I. Paid up Capital 6.45 14.04 23.62
II. Preference Share Capital 0.00 0.00 0.00
III. Reserves and Surplus 0.00 0.00 0.00
IV. Revaluation Reserves 0.00 0.00 0.00
V. Loss Bought Forward 0.00 0.00 0.00
Capital & Reserves (g) 6.45 14.04 23.62
Deferred Tax Liability (h) 0.00 0.00 0.00
TOTAL LIABILITIES (e+f+g+h) 16.02 72.07 95.62
Contingent Liabilities 0.00 0.00 0.00
ADDITIONAL FINANCIAL INFORMATION
Capital expenditure 0.00 0.00 0.00
Fresh debt raised during the year 0.00 0.00 0.00
Cash received for any fixed assets sold 0.00 0.00 0.00
Cash proceeds from sale of investements 0.00 0.00 0.00
Cash proceeds from sale/liquidation of any other assets
0.00 0.00 0.00
(specify with a comment)
Investments made during the year 0.00 0.00 0.00
Short term debt raised and repaid during the year 0.00 0.00 0.00
Unsecured Loans 0.00 0.00 0.00
If the amount of unsecured loan from friends &
relatives shall be treated as quasi equity Enter 1 else 2 1.00 1.00 1.00

Check: Assets = Liabilities #VALUE! 0.00 0.00

(Rs. in lakhs) (Rs. in lakhs)
31.03.2021 31.03.2022
12 12
Provisional Projected

171.09 205.31
0.00 0.00
171.09 205.31
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
171.09 205.31
0.00 0.00
171.09 205.31
149.81 179.77
0.00 0.00
0.00 0.00
0.68 0.85

0.00 0.00
150.49 180.62
20.60 24.69
0.00 0.00
0.00 0.00
10.55 13.19
0.00 0.00
10.55 13.19
161.04 193.81
10.05 11.50
0.21 0.18
0.00 0.00
0.21 0.18
9.84 11.32
0.00 0.00
2.20 2.20
2.20 2.20
7.64 9.12
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
7.64 9.12
0.00 0.00
0.00 0.00
7.64 9.12
0.00 0.00
7.64 9.12
7.85 9.30
 0.00 0.00
0.00 0.00
16.00 16.00
0.00 0.00
16.00 16.00

0.00 0.00
58.00 60.00
0.00 0.00
0.00 0.00
58.00 60.00

17.78 27.08
0.00 0.00
0.00 0.00
0.00 0.00
12.00 13.00
0.00 0.00
29.78 40.08
103.78 116.08

1.69 1.48
0.00 0.00
0.00 0.00
1.69 1.48
0.21 0.18
1.48 1.30
0.00 0.00
1.48 1.30

0.00 0.00

0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
105.26 117.38

20.00 20.00
0.00 0.00
0.00 0.00
20.00 20.00
39.00 42.00

0.00 0.00
0.00 0.00
0.00 0.00
 0.00 0.00
0.00 0.00
39.00 42.00
0.00 0.00
59.00 62.00

0.00 0.00
0.00 0.00

0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
15.00 15.00
0.00 0.00
15.00 15.00
15.00 15.00

31.26 40.38
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
31.26 40.38
0.00 0.00
105.26 117.38
0.00 0.00

0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00

1.00 1.00

0.00 0.00