M/s. M/S.

SAI INTERNET AND SERVICES

PROJECTIONS OF PROFITABILITY STATEMENT

RUPEES IN LAKHS
YEARS
S.NO PARTICULARS 2019 2020 2021 2022 2022

GROSS INCOME
1 13.10 14.04 14.97 15.91 16.84
Gross Receipts

TOTAL 13.10 14.04 14.97 15.91 16.84

2 EXPENDITURE
Purchases & Consumables 1.95 2.09 2.23 2.37 2.51
Salary A/c 0.96 1.03 1.10 1.17 1.23
Electricity Charges 0.22 0.24 0.25 0.27 0.28
Repairs & Maintainance 0.42 0.45 0.48 0.51 0.54
Sundry Expenses 0.32 0.34 0.37 0.39 0.41
Rent 0.60 0.64 0.69 0.73 0.77
Other Expenses 0.36 0.39 0.41 0.44 0.46

TOTAL 4.83 5.18 5.52 5.87 6.21

3 FINANCIAL CHARGES
Interest on Term Loan 1.68 1.34 1.01 0.67 0.34
Int. Working Cap Loan 0.00 0.00 0.00 0.00 0.00

1.68 1.34 1.01 0.67 0.34

4 SELLING & DIST'N EXPENSES

Sales Promotion Expenses 0.15 0.16 0.17 0.18 0.19

5 DEPRECIATION 1.87 1.60 1.37 1.17 1.00

TOTAL (2+3+4+5) 8.53 8.28 8.07 7.89 7.74

NET PROFIT B/F TAX 4.57 5.76 6.90 8.02 9.10

INCOME TAX 0.08 0.12 0.20 0.25 0.32

PROFIT AFTER TAX 4.49 5.64 6.70 7.77 8.78

 M/s. M/S. SAI INTERNET AND SERVICES

PROJECTED CASH FLOW/ FUNDFLOW STATEMENT

RUPEES IN LAKHS
YEARS
S.NO PARTICULARS 2019 2020 2021 2022 2022
1 SOURCES OF FUNDS
a Net Profit before Tax 4.57 5.76 6.90 8.02 9.10

b Depreciation 1.87 1.60 1.37 1.17 1.00

c Own Contribution 1.00

d Bank Loans
Term Loan 12.00
Working Capital Loan 0.00

e Sundry Creditors 0.42 0.45 0.48 0.51 0.54

TOTAL (A) 19.86 7.81 8.75 9.70 10.64

2 APPLICATION OF FUNDS
Capital Expenditure 13.00 0.00 0.00 0.00 0.00
Term Loan Repayment 2.40 2.40 2.40 2.40 2.40
Increase in Stock 0.15 0.02 0.02 0.02 0.02
Increase in Debtors 0.15 0.02 0.02 0.02 0.02
Income Tax 0.08 0.12 0.20 0.25 0.32
Drawings 1.30 1.39 1.49 1.58 1.67
Investments 0.00 0.00 0.00 0.00 0.00
TOTAL (B) 17.08 3.94 4.12 4.26 4.43
3 CASH POSITION
Opening Balance 0.00 2.78 6.64 11.28 16.71
Surplus (Total A-B) 2.78 3.86 4.63 5.43 6.21

Closing Balance 2.78 6.64 11.28 16.71 22.92

 M/s. M/S. SAI INTERNET AND SERVICES
PROJECTED BALANCE SHEETS
RUPEES IN LAKHS
YEARS
S.NO PARTICULARS 2019 2020 2021 2022 2022
Capital
Opening Balance 0.00 4.19 8.43 13.65 19.84
1
Add: Capital Introduced 1.00 0.00 0.00 0.00 0.00
Net Profit during the year 4.49 5.64 6.70 7.77 8.78
5.49 9.83 15.14 21.42 28.62
Less : Drawings 1.30 1.39 1.49 1.58 1.67
Closing Balance 4.19 8.43 13.65 19.84 26.95
2 Secured Loans
Term Loan 12.00 9.60 7.20 4.80 2.40
Working Capital Loan 0.00 0.00 0.00 0.00 0.00

3 Current Liabilities
Sundry Creditors 0.42 0.45 0.48 0.51 0.54
Income Tax 0.08 0.12 0.20 0.25 0.32

TOTAL 16.69 18.60 21.53 25.40 30.21

1 Assets
Fixed Assets
Gross Block 13.00 11.13 9.53 8.16 6.99
Less : Depreciation 1.87 1.60 1.37 1.17 1.00
Net Block 11.13 9.53 8.16 6.99 5.99

2 Deposits & Investments

Investmets 0.00 0.00 0.00 0.00 0.00
3 Current Assets
Stock in Trade 0.15 0.17 0.18 0.20 0.22
Sundry Debtors 0.15 0.17 0.18 0.20 0.22
Cash & Bank Balance 2.78 6.64 11.28 16.71 22.92
Other Assets 2.48 2.10 1.73 1.30 0.86
TOTAL 16.69 18.60 21.53 25.40 30.21
 M/s. M/S. SAI INTERNET AND SERVICES

DEBT & EQUITY

30.00

25.00

20.00

15.00 Debt
Equity
10.00

5.00

0.00
1 2 3 4 5

Debt 12.00 9.60 7.20 4.80 2.40

Equity 4.19 8.43 13.65 19.84 26.95
 M/s. M/S. SAI INTERNET AND SERVICES

TERM LOAN REPAYMENT SCHEDULE

1 AMOUNT OF LOAN 12.00 LAKHS

2 RATE OF INTEREST 14%
3 TERM OF LOAN 5 YEARS

YEAR OP. BALANCE INTEREST REPYAMENT CLO. BAL.

1 12.00 1.68 2.40 9.60
2 9.60 1.34 2.40 7.20
3 7.20 1.01 2.40 4.80
4 4.80 0.67 2.40 2.40
5 2.40 0.34 2.40 0.00

1. Machineries & Equipments LAKHS

COST OF AQUISITION 11.22

RATE OF DEPRECIATION 15%
METHOD OF DEPRECIATION WDV

YEAR OPENING BALANCE. DEPR'N CLOSING BALANCE.

1 11.22 1.68 9.54
2 9.54 1.43 8.11
3 8.11 1.22 6.89
4 6.89 1.03 5.86
5 5.86 0.88 4.98

1. FURNITURE & ELECTRIFICATION LAKHS

COST OF AQUISITION 1.88

RATE OF DEPRECIATION 10%
METHOD OF DEPRECIATION WDV

YEAR OPENING BALANCE. DEPR'N CLOSING BALANCE.

1 1.88 0.19 1.69
2 1.69 0.17 1.52
3 1.52 0.15 1.37
4 1.37 0.14 1.23
5 1.23 0.12 1.11
 M/s. M/S. SAI INTERNET AND SERVICES

DEBT SERVICE COVERAGE RATION

RUPEES IN LAKHS
YEARS
S.NO PARTICULARS 2019 2020 2021 2022 2022
SOURCES OF FUNDS
a Net Profit After Tax 4.49 5.64 6.70 7.77 8.78

b Depreciation 1.87 1.60 1.37 1.17 1.00

c Bank Interest on Term Loan 1.68 1.34 1.01 0.67 0.34

TOTAL (A) 8.04 8.58 9.08 9.61 10.12

Bank Loans
a Term Loan Instalment 2.40 2.40 2.40 2.40 2.40

b Term Loan Interest 1.68 1.34 1.01 0.67 0.34

TOTAL (B) 4.08 3.74 3.41 3.07 2.74

TOTAL (A/B) 1.97 2.29 2.66 3.13 3.70

13.75
AVERAGE DSCR 2.75
 M/s. M/S. SAI INTERNET AND SERVICES

BREAK EVEN POINT

RUPEES IN LAKHS
YEARS
S.NO PARTICULARS 2019 2020 2021 2022 2022
FIXED EXPENSES
a Depreciation 1.87 1.60 1.37 1.17 1.00

c Bank Interest on Term Loan 1.68 1.34 1.01 0.67 0.34

TOTAL (A) 3.55 2.94 2.38 1.84 1.34

VARIABLE COST
a Purchases & Consumables 1.95 2.09 2.23 2.37 2.51
b Salary 0.96 1.03 1.10 1.17 1.23
c Electricity Charges 0.22 0.24 0.25 0.27 0.28
d Repairs & Maint. Machinery 0.42 0.45 0.48 0.51 0.54
e Sundry Expenses 0.32 0.34 0.37 0.39 0.41
f Rent 0.60 0.64 0.69 0.73 0.77
g Other Expenses 0.36 0.39 0.41 0.44 0.46
h Sales Promotion Exp. 0.15 0.16 0.17 0.18 0.19
TOTAL (B) 4.98 4.15 4.42 4.70 4.98

C GROSS RECEIPTS (C) 13.10 14.04 14.97 15.91 16.84

D CONTRIBUTION (C-B) 8.12 9.89 10.55 11.21 11.87

E B.E.P (D/C ) 0.62 0.70 0.70 0.70 0.70

3.44
F AVERAGE B.E.P 0.69

G B.E.P SALES 7.86 8.14 7.79 7.48 7.07

38.34
E AVERAGE B.E.P SALES 7.67
 M/s. M/S. SAI INTERNET AND SERVICES
NOTES FORMING PART OF THE PROJECT REPORT.

1. PROJECTIONS OF SALES
Estimated Gross Receipts from Sales
shall be Rs.13.10Lakhs during the first year of Operation and Rs. 14.04 Lakhs, Rs. 14.97 Lakhs Rs. 15.91
Lakhs and Rs. 16.84 Lakhs for subsequent Years.

2. DEPRECIATION
Depreciation is provided at the rate of 15% on on Macheries & Equipments & 10 % on Furnitures.
& fixtures.

3. INCOME TAX
Income tax is provided on the applicable rate for the Asst. Year 2019-2020

4. TERM LOAN REPAYMENT

Interest rate calculated at 14%.
Repayment of loan on monthly installments basis.

6. ESTIMATED COST OF RAW MATERIALS & CONSUMABLES

Estimated cost of materials shall be 1.95 Lakhs during the first year of
Operation , Rs. 2.09 Lakhs, Rs.2.23 Lakhs, Rs. 2.37 Lakhs and Rs 2.51 Lakhs for the subsequent years.

7. STATEMENT OF NET CURRENT ASSETS.

PARTICULARS 2019 2020 2021 2022 2022
Stock in Trade 0.15 0.17 0.18 0.20 0.22
Sundry Debtors 0.15 0.17 0.18 0.20 0.22
Cash & Bank Balance 2.78 6.64 11.28 16.71 22.92
Other Current Assets 2.48 2.10 1.73 1.30 0.86
Investments 0.00 0.00 0.00 0.00 0.00
TOTAL 5.56 6.97 11.64 17.11 23.36
Sundry Creditors 0.42 0.45 0.48 0.51 0.54
Income Tax 0.08 0.12 0.20 0.25 0.32
TOTAL 0.50 0.57 0.68 0.76 0.86

NET CURRENT ASSETS 5.06 6.40 10.96 16.35 22.50