516.61 544.59 682.97 861.

89
180.34 186.08 191.6 295.37
336.27 358.51 491.37 566.52
Name of the Party M/s. Khushi Ram & Sons Foods Private Limited
( Rs in Lakhs)
2016-17 2017–18 2018-19 2019–20
Business Performances (Aud) (Aud) (Aud) (Prov)
Total Sales Turnover/Gross receipt 1575.97 1106.42 873.06 885.74
Increase in sales #DIV/0! -29.79 -21.09 1.45
other income 3.60 1.32 0.89 0.90
Net Profit 9.65 8.65 3.89 7.21
Depreciation 41.16 39.46 39.32 39.15
Interest 49.95 58.96 52.44 44.17
Taxes 4.67 0.42 2.89
PBDIT 101.83 106.17 97.65 89.63
PBDIT to sales 6.46 9.60 11.18 10.12
Interest coverage ratio 2.11 1.82 1.88 2.05
Fixed Assets Coverage ratio 6.58 19.72 #DIV/0! 1.41
Net Profit Before Depreciation 50.81 48.11 43.21 46.36
0.61% 0.78% 0.45% 0.81%

Financial Position 2016-17 2017–18 2018-19 2019–20

(Aud) (Aud) (Aud) (Prov)
A. Current Liabilities
Sundry Creditors 161.47 104.92 142.24 108.44
Creditors expenses
Short Term Bank Credit-TMB
Short Term Bank Credit- Others 219.17 176.67 133.31
Creditors for LC Acceptance
Loans from related parties (short term)
Other current Liabilities 39.15 35.20 29.71 13.28
Duties& payable
Employee benefit expenses
Provision for taxes 14.06 14.06 25.81 9.90
Annual maturing term liabilities
VAT payment
Total Current Liabilities (A) 433.85 330.85 331.07 131.62

B. Sister Concern Account

Having credit facilities with us
Not having credit facilities with us
Total Sister Concern (B) 0.00 0.00 0.00 0.00
C. Long Term Liabilities
long term loan from friends/relatives 318.18 360.11 448.29 483.59
Long term loans from TMB
Long term loan from other banks 41.21 12.47 119.88
Long term loan from others 14.60
Long term provisions for gratuity 7.52 13.31
Deferred tax liability 15.76 11.86 9.13 2.45
Total Long Term Liabilities ( C ) 382.67 397.75 472.02 605.92

D. Capital
Net worth 23.50 23.50 23.50 23.50
General Reserve 136.02 138.88 141.49 144.50
Share premium
Premium on issue
Share Application money
Reserve & Surplus 0.00 0.00 0.00 0.00
Profit & Loss account 0.00 0.00 0.00 0.00
Less: withdrawal
Total 159.52 162.38 164.99 168.00
E. Current Assets
Cash & Bank balance 42.69 16.65 2.37 16.84
Closing Stock 538.55 548.12 649.21 669.30
Receivables 3.55 23.64 34.54 17.43
Current investments
Prepaid expenses
Loans & Advances 16.75 0.07 0.07 0.07
Advance tax paid
short term loans
Bank Fds
other current assets 33.57 25.58 54.94 14.33
Total Current Assets (E) 635.11 614.06 741.13 717.97
F. Fixed Assets
Land & Building
Depreciation
NET BLOCK 0.00 0.00 0.00 0.00
Plant & Machinery 270.95 240.45 203.17 165.04
Furniture & Fixtures
Vehicles
Computers & software, others 0.21 5.46 4.43 3.40
Total Fixed Assets (F) 271.16 245.91 207.60 168.44

G. Non Current Assets

Deposits & Investments
Deposits with revenue authority
Security deposit 16.00 10.22 10.22 10.22
Long term loans and advances
Debtors O/s. more than 6 months 34.34 13.67 1.13
Deferred Tax Assets
Preliminary expenses
Capital advances 19.43 7.12 8.00 8.91
Loans to assisted concerns
Total Non Current Assets (G) 69.77 31.01 19.35 19.13
G. Intangible Assets
BALANCE SHEET SUMMARY
Total Current Liabilities (A) 433.85 330.85 331.07 131.62
Total Sister Concern (B) 0.00 0.00 0.00 0.00
Total Long Term Liabilities ( C ) 382.67 397.75 472.02 605.92
Net Capital (D) 159.52 162.38 164.99 168.00
TOTAL LIABILITIES 976.04 890.98 968.08 905.54

Total Current Assets (E) 635.11 614.06 741.13 717.97

Total Fixed Assets (F) 271.16 245.91 207.60 168.44
Total Non Current Assets (G) 69.77 31.01 19.35 19.13
Total Intangible Assets (G) 0.00 0.00 0.00 0.00
TOTAL ASSETS 976.04 890.98 968.08 905.54
RATIO ANALYSIS 0.00 0.00 0.00 0.00
Net Working Capital (Including AMTL) 201.26 283.21 410.06 586.35
Networking capital (Exluding AMTL) 201.26 283.21 410.06 586.35
Current Ratio (Excluding AMTL) 1.46 1.86 2.24 5.45
Current Ratio (Including AMTL) 1.46 1.86 2.24 5.45
Leverage Ratio including QE 0.99 0.66 0.54 0.39
Leverage Ratio excluding QE 5.12 4.49 4.87 4.39
Net Profit Ratio 0.61 0.78 0.45 0.81
Trade Creditors O/s in sales terms 37 35 59 45
Closing Stock 125 181 271 276
Trade Debtors O/s in sales terms 1 8 14 7
Velocity of Turnover to Current Assets 2.48 1.80 1.18 1.23
Returns on Equity 6.05 5.33 2.36 4.29
Debt equity ratio 5.12 4.49 4.87 4.39
Sales/Capital (In times) 9.88 6.81 5.29 5.27
Net Owned Fund 477.70 522.49 613.28 651.59
ds Private Limited
Rs in Lakhs)
2020–21
(Proj)
1107.00
24.98
0.75
9.17
38.15
41.00
0.00
87.57
7.91
2.15
1.83
47.32
0.83%
2020–21
(Proj)

25.00

100.00

125.00

0.00

500.00
191.00
153.46

844.46

23.50
175.00

0.00
0.00

198.50
 14.31
700.00
55.08

18.00

787.39

0.00
349.35

349.35

10.22

21.00

31.22

125.00
0.00
844.46
198.50
1167.96

787.39
349.35
31.22
0.00
1167.96
0.00
662.39
662.39
6.30
6.30
0.67
4.88
0.83
8
231
18
1.41
4.62
4.88
5.58
698.50