FORM II

PAGE 1 OF 2
M/S KOMAL BANGLES AND COSMETIC RETAIL VIKRETAA (PROP. ANIL KUMAR GUPTA)

ASSESSMENT OF WORKING CAPITAL REQUIREMENTS

OPERATING STATEMENT
[Rs. in Lacs]
1 2 3 4 5 6 7
Actual Actual Estimated Following Following Following Following
2022 2023 2024 Years Years Years Years
Projections Projections Projections Projections
(1) (2) (3) (4) (5) (6) (7)

1. GROSS SALES
i) Domestic Sales (including 1750250.00 1840200.00 2208200.00 2359970.00 2452125.00 2783435.00 3145560.00
job receipts)
ii) Other Income 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total 1750250.00 1840200.00 2208200.00 2359970.00 2452125.00 2783435.00 3145560.00

3) Net Sales (1-2) 1750250.00 1840200.00 2208200.00 2359970.00 2452125.00 2783435.00 3145560.00

4) % age rise (+) or fall (-)

in net sales as compared to 5.14% 20.00% 6.87% 3.90% 13.51% 13.01%
Previous year

5) COST OF SALES
i) Raw Materials
(including stores and other items
used in the proceess of manufacture)
including
(a) Imported
(b) Indigenous 936922.94 815450.00 1115450.00 1187460.00 1478520.00 1789650.00 2148750.00
ii) Other spares consumed
consumed
(a) Imported
(b) Indigenous 0.00 0.00 0.00 0.00 0.00 0.00 0.00
iii) Wages 0.00 0.00 0.00 0.00 0.00 0.00 0.00
iv) Entry Tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00
v) VAT on commission 0.00 0.00 0.00 0.00 0.00 0.00 0.00
vi) Freight etc. 0.00 0.00 0.00 0.00 0.00 0.00 0.00
vii) Other Processing expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00
viii) Depreciation 17647.06 15000.00 13500.00 12150.00 10935.00 9841.50 8857.35

ix) SUB-TOTAL (i to vi) 954570.00 830450.00 1128950.00 1199610.00 1489455.00 1799491.50 2157607.35

x) Add: Opening SIP & Raw Material 0.00 0.00 0.00 0.00 0.00 0.00 0.00

xi) Sub-total 954570.00 830450.00 1128950.00 1199610.00 1489455.00 1799491.50 2157607.35

 FORM II
PAGE 2 OF 2
M/S KOMAL BANGLES AND COSMETIC RETAIL VIKRETAA (PROP. ANIL KUMAR GUPTA)

[Rs. in Lacs]
1 2 3 4 5 6 7
- - - - - - - - -
(1) (2) (3) (4) (5) (6) (7)

ix) Deduct: Closing SIP & Raw Material 0.00 0.00 0.00 0.00 0.00 0.00 0.00

x) Cost of production 954570.00 830450.00 1128950.00 1199610.00 1489455.00 1799491.50 2157607.35

xi) Add: Opening stock of finished 50480.00 125680.00 150780.00 175260.00 74670.00 80780.00 84970.00
goods
Sub-total 1005050.00 956130.00 1279730.00 1374870.00 1564125.00 1880271.50 2242577.35

xii) Deduct closing stock of 58760.00 150780.00 175260.00 74670.00 80780.00 84970.00 89750.00
finished goods

xiii) SUB-TOTAL (Total cost of sales) 946290.00 805350.00 1104470.00 1300200.00 1483345.00 1795301.50 2152827.35

6) Selling, general and

administrative expenses 302710.00 530650.00 461147.00 289900.00 348900.00 350320.00 351060.00

7) SUB-TOTAL (5 + 6) 1249000.00 1336000.00 1565617.00 1590100.00 1832245.00 2145621.50 2503887.35

8) Operating profit before interest 501250.00 504200.00 642583.00 769870.00 619880.00 637813.50 641672.65
9) Interest 0.00 0.00 63300.00 63300.00 63300.00 63300.00 63300.00
10) Operating profit after interest 501250.00 504200.00 579283.00 706570.00 556580.00 574513.50 578372.65
11) i) Add other non-operating income
Other Income 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Sub-total (income) 0.00 0.00 0.00 0.00 0.00 0.00 0.00
ii) Deduct other non-operating expenses
(a) Loss on sale of Fixed Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00
(b) Abnormal loss (due to flood)
Sub-total (expenses) 0.00 0.00 0.00 0.00 0.00 0.00 0.00

iii) Net of other non-operating

income/expenses (net of 11(i) 0.00 0.00 0.00 0.00 0.00 0.00 0.00
and 11(ii)
12) Profit before tax/loss 501250.00 504200.00 579283.00 706570.00 556580.00 574513.50 578372.65
13) Provision for taxes 0.00 0.00
14) Net profit/loss (12-13) 501250.00 504200.00 579283.00 706570.00 556580.00 574513.50 578372.65
15) (a) Equity dividend paid 0.00 0.00 0.00 0.00 0.00 0.00 0.00
(b) Dividend Rate
16) Retained profit (14-15) 501250.00 504200.00 579283.00 706570.00 556580.00 574513.50 578372.65
17) Retained profit/Net profit (%age) 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%
 FORM III
PAGE 1 OF 4
M/S KOMAL BANGLES AND COSMETIC RETAIL VIKRETAA (PROP. ANIL KUMAR GUPTA)
ANALYSIS OF BALANCE SHEET
[As per Balance Sheet as at 31st March]
[Rs. in Lacs]
2 3 4 5 6 7 8
Actual Actual Estimated Following Following Following Following
LIABILITIES 2022 2023 2024 Years Years Years Years
Projections Projections Projections Projections
(1) (2) (3) (4) (5) (6) (7)

CURRENT LIABILITIES

01) Short-term borrowings from banks

(including bills purchased,
discounted and excess borrowings
placed on repayment basis)
i) From applicant bank 0.00 0.00 600000.00 600000.00 600000.00 600000.00 600000.00
ii) From other banks 0.00 0.00 0.00 0.00 0.00 0.00 0.00
iii) (of which BP and BD)

Sub total (A) 0.00 0.00 600000.00 600000.00 600000.00 600000.00 600000.00

02) Short term borrowings from others 0.00 0.00 0.00 0.00 0.00 0.00 0.00

03) Sundry creditors(Trade) 31875.00 36742.00 41742.00 46820.00 51970.00 57430.00 63780.00

04) Advance payments from customers/ 0.00 0.00 0.00 0.00 0.00 0.00 0.00
deposits from dealers

05) Provision for taxation 0.00 0.00 0.00 0.00 0.00 0.00 0.00

06) Dividend payable 0.00 0.00 0.00 0.00 0.00 0.00 0.00

07) Other statutory liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00
(due within one year)

08) Deposits/Instalments of term DPG'S 0.00 0.00 0.00 0.00 0.00 0.00 0.00
loans/DPGs/debentures,etc.
due within one year)

09) Other current liabilities and 0.00 0.00 0.00 0.00 0.00 0.00 0.00
provisions (due within one year)

Sub-total (B) 31875.00 36742.00 41742.00 46820.00 51970.00 57430.00 63780.00

10) TOTAL CURRENT LIABILITIES

(Total of 1 to 9) 31875.00 36742.00 641742.00 646820.00 651970.00 657430.00 663780.00
 FORM III
PAGE 2 OF 4
M/S KOMAL BANGLES AND COSMETIC RETAIL VIKRETAA (PROP. ANIL KUMAR GUPTA)
[Rs. in Lacs]
2 3 4 5 6 7 8
Actual Actual Estimated Following Following Following Following
LIABILITIES 2022 2023 2024 Years Years Years Years
Projections Projections Projections Projections
(1) (2) (3) (4) (5) (6) (7)

11) Debentures (not maturing within 0.00 0.00 0.00 0.00 0.00 0.00 0.00
one year)

12) Preference shares (redeemable 0.00 0.00 0.00 0.00 0.00 0.00 0.00
after one year)

13) Term loans (excluding instalments 0.00 0.00 0.00 0.00 0.00 0.00 0.00
payable within one year)

14) Deferred Payment Credits (excluding 0.00 0.00 0.00 0.00 0.00 0.00 0.00
instalments due within one year)

15) Term deposits (repayable after 0.00 0.00 0.00 0.00 0.00 0.00 0.00
one year)
(Unsecured Loans)
16) Other term liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00
(repayable after one year)

17) TOTAL TERM LIABILITIES 0.00 0.00 0.00 0.00 0.00 0.00 0.00
(Total of 11 to 16)
18) TOTAL OUTSIDE LIABILITIES (10 + 17) 31875.00 36742.00 641742.00 646820.00 651970.00 657430.00 663780.00

NET WORTH

19) Capital 2030957.00 2124910.00 2108707.00 1884182.00 2082530.00 2067525.00 2093334.50

20) General reserve 0.00 0.00 0.00 0.00 0.00 0.00 0.00

21) Other reserves- Capital Subsidy 0.00 0.00 0.00 0.00 0.00 0.00 0.00

22) Surplus (+) or deficit (-) in 501250.00 504200.00 579283.00 706570.00 556580.00 574513.50 578372.65
Profit and Loss Account

23a) Deffered Tax Liability 0.00 0.00 0.00 0.00 0.00 0.00 0.00

24) NET WORTH 2532207.00 2629110.00 2687990.00 2590752.00 2639110.00 2642038.50 2671707.15

25) TOTAL LIABILITIES (18 + 24) 2564082.00 2665852.00 3329732.00 3237572.00 3291080.00 3299468.50 3335487.15
 FORM III
PAGE 3 OF 4
M/S KOMAL BANGLES AND COSMETIC RETAIL VIKRETAA (PROP. ANIL KUMAR GUPTA)
[Rs. in Lacs]
2 3 4 5 6 7 8
Actual Actual Estimated Following Following Following Following
ASSETS 2022 2023 2024 Years Years Years Years
Projections Projections Projections Projections
(1) (2) (3) (4) (5) (6) (7)
ASSETS

CURRENT ASSETS

26) Cash and Cash Equivalent ( Including FDR) 43540.00 62480.00 82480.00 103450.00 124583.00 141578.00 160789.00
27) Investments (Other than long term
investments)
i) Government and other Trustee
securities
ii) With banks & Public Bodies 0.00 0.00 0.00 0.00 0.00 0.00 0.00
ii) Marginon L/C and Bank Guarantee
28) i) Receivables other than 34980.00 40790.00 45790.00 50460.00 56780.00 62980.00 69650.00
deferred and exports(including
bills purchased and discounted
by banks)
ii) Exports receivables(including
bills purchased/discounted
by banks)
29) Instalments of deferred
receivables (due within one year)
30) Inventory:
i) Raw materials
(including stores and other
items used in the process of
manufacture)
(i) Imported 0.00 0.00 0.00 0.00 0.00 0.00 0.00
(ii) Indigenous 0.00 0.00 0.00 0.00 0.00 0.00 0.00
ii) Stocks-in-process 0.00 0.00 0.00 0.00 0.00 0.00 0.00
iii) Finished goods 58760.00 150780.00 175260.00 74670.00 80780.00 84970.00 89750.00
iv) Other consumable spares
(a) Imported
(b) Indigenous 0.00 0.00 0.00 0.00 0.00 0.00 0.00
iv) Shares 0.00 0.00 0.00 0.00 0.00 0.00 0.00
v) Loose tools & scrap
31) Advances to suppliers of raw 0.00 0.00 0.00 0.00 0.00 0.00 0.00
materials and stores/spares
32) Advance payment of taxes 0.00 0.00 0.00 0.00 0.00 0.00 0.00
33) Other current assets 0.00 0.00 627900.00 622840.00 653720.00 644565.00 658780.00

34) TOTAL CURRENT ASSETS

(Total of 26 to 33) 137280.00 254050.00 931430.00 851420.00 915863.00 934093.00 978969.00
 FORM III
PAGE 4 OF 4
M/S KOMAL BANGLES AND COSMETIC RETAIL VIKRETAA (PROP. ANIL KUMAR GUPTA)

[Rs. in Lacs]
2 3 4 5 6 7 8
Actual Actual Estimated Following Following Following Following
ASSETS 2022 2023 2024 Years Years Years Years
Projections Projections Projections Projections
(1) (2) (3) (4) (5) (6) (7)

35) Net Opening Block (land and building 2444449.06 2426802.00 2411802.00 2398302.00 2386152.00 2375217.00 2365375.50
machinery, work-in-progress)
36) Depreciation for the year 17647.06 15000.00 13500.00 12150.00 10935.00 9841.50 8857.35

37) NET BLOCK (35 - 36) 2426802.00 2411802.00 2398302.00 2386152.00 2375217.00 2365375.50 2356518.15

OTHER NON-CURRENT ASSETS

38) Investment/book debts/advance/
deposits which are not current
assets
i) (a) Investment in subsidiary
companies/affiliates
(b) Others
ii) Advances to suppliers of
capital goods and contractors
iii) Deferred receivables (maturity
exceeding one year)
iv) Others Deposit Loans & Advances 0.00 0.00 0.00 0.00 0.00 0.00 0.00
39) Non-consumable stores and spares
40) Other non-current assets including 0.00 0.00 0.00 0.00 0.00 0.00 0.00
dues from directors

41) TOTAL OTHER NON-CURRENT ASSETS 0.00 0.00 0.00 0.00 0.00 0.00 0.00
(Total of 38 to 40)

42) Intangible assets (patents,goodwill 0.00 0.00 0.00 0.00 0.00 0.00 0.00
prelim. expenses,bad/doubtful debts
not provided for,etc.)

43) TOTAL ASSETS 2564082.00 2665852.00 3329732.00 3237572.00 3291080.00 3299468.50 3335487.15
(Total of 34, 37, 41 and 42)
0.00 0.00 0.00 0.00 0.00 0.00 0.00

44) TANGIBLE NET WORTH (24 - 42) 2532207.00 2629110.00 2687990.00 2590752.00 2639110.00 2642038.50 2671707.15
45) NET WORKING CAPITAL 105405.00 217308.00 289688.00 204600.00 263893.00 276663.00 315189.00
46) CURRENT RATIO (ITEM 34/10) 4.31 6.91 1.45 1.32 1.40 1.42 1.47
47) TOTAL OUTSIDE LIABILITIES/TANGIBLE 0.01 0.01 0.24 0.25 0.25 0.25 0.25
NET WORTH (18/44)
48) TOTAL OUTSIDE LIABILIITIES/TANGIBLE 0.01 0.01 0.24 0.25 0.25 0.25 0.25
NET WORTH AFTER CONSIDERING UNSECURED
LOAN FROM PROMOTERS AS QUASI EQUITY
 ANNEXURE A -3
FORM IV
PAGE 1 OF 2
M/S KOMAL BANGLES AND COSMETIC RETAIL VIKRETAA (PROP. ANIL KUMAR GUPTA)
COMPARATIVE STATEMENT OF CURRENT ASSETS AND CURRENT LIABILITIES

[Rs in Lacs]
2 3 4 5 6 7 8
Actual Actual Estimated Following Following Following Following
2022 2023 2024 Years Years Years Years
Projections Projections Projections Projections
(1) (2) (3) (4) (5) (6) (7)

A) CURRENT ASSETS

01) Raw materials (including stores

and other items used in the process
of manufacture)
(a) Imported 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Months' consumption (0.00) (0.00) (0.00) (0.00) (0.00) (0.00) (0.00)
(a) Indigenous 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Months' consumption 0.00 0.00 0.00 0.00 0.00 0.00 0.00
02) Other consumable spares excluding
those included in 1 above
(a) Imported : 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Months' consumption (0.00) (0.00) (0.00) (0.00) (0.00) (0.00) (0.00)
(b) Indigenous : 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Months' consumption 0.00 0.00 0.00 0.00 0.00 0.00 0.00
03) Stocks-in-process: 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Months' cost of production 0.00 0.00 0.00 0.00 0.00 0.00 0.00
04) Finished goods : 58760.00 150780.00 175260.00 74670.00 80780.00 84970.00 89750.00
Months' cost of sales (0.75) (2.25) (1.90) (0.69) (0.65) (0.57) (0.50)
05) Receivables other than export and 34980.00 40790.00 45790.00 50460.00 56780.00 62980.00 69650.00
deferred receivables (including (0.24) (0.27) (0.25) (0.26) (0.28) (0.27) (0.27)
bills purchased and discounted by
bankers)
06) Export receivables (including bills
purchased and discounted) (0.00) (0.00) (0.00) (0.00) (0.00) (0.00) (0.00)
07) Advances to suppliers of raw 0.00 0.00 0.00 0.00 0.00 0.00 0.00
materials and stores/spares,
consumables
08) Other current assets including cash 43540.00 62480.00 710380.00 726290.00 778303.00 786143.00 819569.00
and bank balances and deferred
receivables due within one year

09) TOTAL CURRENT ASSETS 137280.00 254050.00 931430.00 851420.00 915863.00 934093.00 978969.00

DIFF IN CURRENT ASSETS 0.00 0.00 0.00 0.00 0.00 0.00 0.00
 ANNEXURE A -3
FORM IV
PAGE 2 OF 2
M/S KOMAL BANGLES AND COSMETIC RETAIL VIKRETAA (PROP. ANIL KUMAR GUPTA)

[Rs in Lacs]
2 3 4 5 6 7 8
Actual Actual Estimated Following Following Following Following
2022 2023 2024 Years Years Years Years
Projections Projections Projections Projections
(1) (2) (3) (4) (5) (6) (7)

B) CURRENT LIABILITIES
(Other than bank borrowings for
working capital)

10) Creditors for purchase of raw 31875.00 36742.00 41742.00 46820.00 51970.00 57430.00 63780.00
materials, stores and consumable (0.41) (0.54) (0.45) (0.47) (0.42) (0.39) (0.36)
spares

11) Advances from customers 0.00 0.00 0.00 0.00 0.00 0.00 0.00

12) Statutory liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00

13) Other current liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00
(Specify major items)
Short term borrowings, unsecured
loans, dividend payable,instalments
of TL, DPG, public deposits,
debentures, etc

14) TOTAL
(To agree with sub-total B-Form III) 31875.00 36742.00 41742.00 46820.00 51970.00 57430.00 63780.00

|:: DIFF IN CURRENT LIABILITIES 0.00 0.00 0.00 0.00 0.00 0.00 0.00
 ANNEXURE A-4
FORM V
PAGE 1 OF 1
M/S KOMAL BANGLES AND COSMETIC RETAIL VIKRETAA (PROP. ANIL KUMAR GUPTA)

COMPUTATION OF MAXIMUM PERMISSIBLE

BANK FINANCE FOR WORKING CAPITAL
[Rs. in Lacs]
2 3 4 5 6 7 8
Actual Actual Estimated Following Following Following Following
2022 2023 2024 Years Years Years Years
Projections Projections Projections Projections
(1) (2) (3) (4) (5) (6) (7)

1) Total Current Assets 137280.00 254050.00 931430.00 851420.00 915863.00 934093.00 978969.00
(9 in Form IV)

2) a) Other Current Liabilities 31875.00 36742.00 41742.00 46820.00 51970.00 57430.00 63780.00
(Other thank bank borrowing)
b) Less:2/3 rd of the instalments due 0.00 0.00 0.00 0.00 0.00 0.00 0.00
within 12 months

c) Total 31875.00 36742.00 41742.00 46820.00 51970.00 57430.00 63780.00

3) Working Capital Gap (WCG) 105405.00 217308.00 889688.00 804600.00 863893.00 876663.00 915189.00

4) Minimum stipulated net working 26351.25 54327.00 222422.00 201150.00 215973.25 219165.75 228797.25
capital i.e. 25% of total current
assets as the case may be depending
upon the method of lending being
applied (Export receivables to be
excluded under both methods)

5)a) Actual/projected net working

capital (45 in Form III) 105405.00 217308.00 289688.00 204600.00 263893.00 276663.00 315189.00
b) Add:2/3 rd of instalments of DPG/ 0.00 0.00 0.00 0.00 0.00 0.00 0.00
term loans due within 12 months

6) NWC to Total Current Assets % 76.78 85.54 31.10 24.03 28.81 29.62 32.20
7) Bank Finance to TCA % 0.00 0.00 64.42 70.47 65.51 64.23 61.29
8) Sundry Creditors to TCA % 23.22 14.46 4.48 5.50 5.67 6.15 6.52
9) Other Current Liability to Total Current assets % 0.00 0.00 0.00 0.00 0.00 0.00 0.00
10) Inventory to Net Sales ( Days )
11) Receivables to Gross Sales ( Days )
12) Sundry Creditors to Purchases ( Days )

c) Total 105405.00 217308.00 289688.00 204600.00 263893.00 276663.00 315189.00

6) Item 3 minus item 4 79053.75 162981.00 667266.00 603450.00 647919.75 657497.25 686391.75
7) Item 3 minus item 5 0.00 0.00 600000.00 600000.00 600000.00 600000.00 600000.00
8) Maximum permissible bank finance 0.00 0.00 600000.00 600000.00 600000.00 600000.00 600000.00
(Item 6 or 7 whichever is lower)
9) Excess borrowings representing 0.00 0.00 0.00 0.00 0.00 0.00 0.00
short fall in NWC (4 - 5)

|:: BANK LIMIT DIFF (TO BE ZERO) 0.00 0.00 0.00 0.00 0.00 0.00 0.00
 FORM VI
PAGE 1 OF 2
M/S KOMAL BANGLES AND COSMETIC RETAIL VIKRETAA (PROP. ANIL KUMAR GUPTA)

[As per Balance Sheet as at 31st March]

[Rs. in Lacs]
2 3 4 5 6 7 8
Actual Actual Estimated Following Following Following Following
2022 2023 2024 Years Years Years Years
Projections Projections Projections Projections
(1) (2) (3) (4) (5) (6) (7)

1) SOURCES

(a) Net Profit (after tax) 501250.00 504200.00 579283.00 706570.00 556580.00 574513.50 578372.65
(b) Depreciation 17647.06 15000.00 13500.00 12150.00 10935.00 9841.50 8857.35
(c) Increase in capital 2030955.04 2124908.04 77750.00 -240728.00 -26177.00 183343.00 10804.50
Share Application Money
(c) Increase in Subsidy & General 0.00 -501250.00 -504200.00 -579283.00 -706570.00 -556580.00 -574513.50
Reserve
(d) Increase in Term liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00
(incldg. public deposits)
Deferred Payment Tax Amount 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Unsecured loan/ Deposits 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Unsecured loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00
(e) Decrease in
i) Fixed Assets 0.00 17647.06 15000.00 13500.00 12150.00 10935.00 9841.50
ii) Other non-current assets 1.06 0.00 0.00 0.00 0.00 0.00 0.00
(f) Others (Prel./Capital Issue 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Expenses w/o)

(g) TOTAL 2549853.16 2160505.10 181333.00 -87791.00 -153082.00 222053.00 33362.50

2) USES

(a) Net Loss 0.00 0.00 0.00 0.00 0.00 0.00 0.00
(b) Decrease in Term Liabilities 3.17 0.00 0.00 0.00 0.00 0.00 0.00
(incldg. public deposits) 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Unsecured Loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00
(c) Increase in:
i) Fixed Assets 2444413.40 0.00 0.00 0.00 0.00 0.00 0.00
ii) Other non-current assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00
(d) Dividend payments 0.00 0.00 0.00 0.00 0.00 0.00 0.00
(e) Others (Prel./Capital Issue 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Expenses )

(f) TOTAL 2444416.57 0.00 0.00 0.00 0.00 0.00 0.00

 FORM VI
PAGE 2 OF 2
M/S KOMAL BANGLES AND COSMETIC RETAIL VIKRETAA (PROP. ANIL KUMAR GUPTA)

[Rs. in Lacs]
2 3 4 5 6 7 8
Actual Actual Estimated Following Following Following Following
2022 2023 2024 Years Years Years Years
Projections Projections Projections Projections
(1) (2) (3) (4) (5) (6) (7)

3) Long Term Surplus(+)/Deficit(-) 105370.46 111903.00 72380.00 -85088.00 59293.00 12770.00 38526.00
4) Increase/decrease in current 137226.32 116770.00 677380.00 -80010.00 64443.00 18230.00 44876.00
assets*(as per details given below)
5) Increase/decrease in current
liabilities other than bank 31855.86 4867.00 5000.00 5078.00 5150.00 5460.00 6350.00
borrowings
6) Increase/decrease in working 105370.46 111903.00 672380.00 -85088.00 59293.00 12770.00 38526.00
capital gap
7) Net surplus (+)/deficit(-) (3-6) 0.00 0.00 -600000.00 0.00 0.00 0.00 0.00
8) Increase/decrease in bank
borrowings 0.00 0.00 600000.00 0.00 0.00 0.00 0.00

INCREASE/DECREASE IN NET SALES 0.00 89950.00 368000.00 151770.00 92155.00 331310.00 362125.00

* Break-up of (4)

i) Increase/Decrease in
stocks-in-process 0.00 0.00 0.00 0.00 0.00 0.00 0.00
ii) Increase/Decrease in
Receivables
(a) Domestic 34967.60 5810.00 5000.00 4670.00 6320.00 6200.00 6670.00
(b) Exports 0.00 0.00 0.00 0.00 0.00 0.00 0.00
iii) Increase /Decrease in 58741.01 92020.00 24480.00 -100590.00 6110.00 4190.00 4780.00
Finished goods
iv) Increase/Decrease in 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Raw Materials
iv) Increase/Decrease in 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Packing Materials
v) Increase/Decrease in 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Stores and Spares
vi) Increase/Decrease in
loose tools & scrap 0.00 0.00 0.00 0.00 0.00 0.00 0.00
vi) Increase/Decrease in 43517.71 18940.00 647900.00 15910.00 52013.00 7840.00 33426.00
Other current assets

137226.32 116770.00 677380.00 -80010.00 64443.00 18230.00 44876.00

0.00
NOTE: Increase/Decrease under items 4 to 8, as also under break-up
 PART - B
PAGE 1 OF 2
M/S KOMAL BANGLES AND COSMETIC RETAIL VIKRETAA (PROP. ANIL KUMAR GUPTA)

PART B-ANALYTICAL AND COMPARATIVE RATIOS

[Rs. in Lacs]
2 3 4 5 6 7 8
Actual Actual Estimated Following Following Following Following
2022 2023 2024 Years Years Years Years
Projections Projections Projections Projections
(1) (2) (3) (4) (5) (6) (7)

1. Net Sales (item 3 in form IIA)3 1750250.00 1840200.00 2208200.00 2359970.00 2452125.00 2783435.00 3145560.00
2. % raise (+) or fall(-) in net
sales during the year as compared 0.00 5.14 20.00 6.87 3.90 13.51 13.01
to previous year
3. Profit before tax (+) or loss(-) 501250.00 504200.00 579283.00 706570.00 556580.00 574513.50 578372.65
(item no. 10 in Form IIA)
4. Net profit (i.e after tax)(+) 501250.00 504200.00 579283.00 706570.00 556580.00 574513.50 578372.65
or loss(-)(item 12 in form IIA)
5. a) Equity dividend declared 0.00 0.00 0.00 0.00 0.00 0.00 0.00
b) Equity dividend paid 0.00 0.00 0.00 0.00 0.00 0.00 0.00
c) Rate % of (a) 0.00 0.00 0.00 0.00 0.00 0.00 0.00
d) Rate % of (b) 0.00 0.00 0.00 0.00 0.00 0.00 0.00
6. Retained profit 501250.00 504200.00 579283.00 706570.00 556580.00 574513.50 578372.65
7. Retained profit/Net profit(%) 100.00 100.00 100.00 100.00 100.00 100.00 100.00
8. Raw materials(including stores
and other items used in the
process of manufacturing)
(a)imported(item 34(i)(a) in 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Form IIIA)
How many months consumption (0.00) (0.00) (0.00) (0.00) (0.00) (0.00) (0.00)
do this represent?
(b)indigenous (item 34(i)(b) 0.00 0.00 0.00 0.00 0.00 0.00 0.00
in Form(IIIA)
How many months consumption 0.00 0.00 0.00 0.00 0.00 0.00 0.00
do this represent?
9. Stocks-in-process (item 34(i)(b)
in Form III (A) 0.00 0.00 0.00 0.00 0.00 0.00 0.00
How many months consumption do 0.00 0.00 0.00 0.00 0.00 0.00 0.00
these represent ?
10. Finished goods (item 34 (iii) in
Form III (A) 58760.00 150780.00 175260.00 74670.00 80780.00 84970.00 89750.00
How many months consumption do (0.75) (2.25) (1.90) (0.69) (0.65) (0.57) (0.50)
these represent ?
11. Other consumable spares (item 34 0.00 0.00 0.00 0.00 0.00 0.00 0.00
(iv) in Form III (A)
What is percentage to total
inventory ? 0.00 0.00 0.00 0.00 0.00 0.00 0.00
How many months normal consumption 0.00 0.00 0.00 0.00 0.00 0.00 0.00
do they represent ?
 PART - B
PAGE 2 OF 2
M/S KOMAL BANGLES AND COSMETIC RETAIL VIKRETAA (PROP. ANIL KUMAR GUPTA)

[Rs. in Lacs]
1 2 3 4 5 6 7
Actual Actual Estimated Following Following Following Following
2022 2023 2024 Years Years Years Years
Projections Projections Projections Projections
(1) (2) (3) (4) (5) (6) (7)

12. a) Receivables other than 34980.00 40790.00 45790.00 50460.00 56780.00 62980.00 69650.00
deferred receivables & export
receivables (including bills
purchased & discounted by
bankers) (item 32(i) in Form
III A)
How many months domestic sales (0.24) (0.27) (0.25) (0.26) (0.28) (0.27) (0.27)
(other than sales on deferred
payment basis) do these
represent?
b) Export receivables (item 32(ii)
in Form III A) 0.00 0.00 0.00 0.00 0.00 0.00 0.00
How many months export sales (0.00) (0.00) (0.00) (0.00) (0.00) (0.00) (0.00)
do these represent?
c) Deferred receivables 0.00 0.00 0.00 0.00 0.00 0.00 0.00
13. Sundry creditors (Trade) (item 4
in Form III A) 31875.00 36742.00 41742.00 46820.00 51970.00 57430.00 63780.00
How many months purchases do these (0.41) (0.54) (0.45) (0.47) (0.42) (0.39) (0.36)
represent?
14. Net working capital (item 49 in 105405.00 217308.00 289688.00 204600.00 263893.00 276663.00 315189.00
Form III A)
15. Current ratio (item 38/item 13 in 4.31 6.91 1.45 1.32 1.40 1.42 1.47
Form III A)
16. Tanible net worth (item 48 in 2532207.00 2629110.00 2687990.00 2590752.00 2639110.00 2642038.50 2671707.15
Form III A)
17. a) Total outside liabilities/
tangible net worth (item 21/ 0.01 0.01 0.24 0.25 0.25 0.25 0.25
item 48 in Form III A)
b) Total term liabilities/
tangible net worth (item 20/ 0.00 0.00 0.00 0.00 0.00 0.00 0.00
item 48 in Form III A)
18. a) Bank borrowings/total outside
(liabilities (item 1/item 21 in 0.00 0.00 0.93 0.93 0.92 0.91 0.90
Form III A)
b) Net sales/Total tangible
assets (item 3 in Form II A/ 0.68 0.69 0.66 0.73 0.75 0.84 0.94
item 47 minus item 46 in
Form III A))
[As per Balance Sheet as at 31st March]

PART C- EFFICIENCY RATIOS

[Rs. in Lacs]
2 3 4 5 6 7 8
(1) 2023 2024 Following Following Following Following
0.00 0.00 0.00 Years Years Years Years
Projections Projections Projections Projections
0.00 0.00 0.00 0.00 0.00 0.00 0.00

1. Net Sales to TTA 0.68 0.69 0.66 0.73 0.75 0.84 0.94
2. PBT to TTA % 19.55 18.91 17.40 21.82 16.91 17.41 17.34
3. Operating cost to sales %
4. Bank finance to TCA % 0.00 0.00 0.64 0.70 0.66 0.64 0.61
5 Inventory + Receivables to Net Sales 0.05 0.10 0.10 0.05 0.06 0.05 0.05

A. MAX ASSESSED BANK FINANCE 0.00 0.00 600000.00 600000.00 600000.00 600000.00 600000.00
B. CA / CL 4.31 6.91 1.45 1.32 1.40 1.42 1.47
C. TOL / TNW 0.01 0.01 0.24 0.25 0.25 0.25 0.25
D. PBDIT / Intt. - - 10.15 12.16 9.79 10.08 10.14
E. Net Profit / Net Sales % 28.64 27.40 26.23 29.94 22.70 20.64 18.39
F. (PBDIT / TTA) ROCE 0.20 0.19 0.19 0.24 0.19 0.19 0.19
G. PBDIT / Net Sales 0.29 0.27 0.29 0.33 0.25 0.23 0.20

I. Gross Profit Ratio 821607.06 1049850.00 1117230.00 1071920.00 979715.00 997975.00 1001590.00
II. Net Profit Ratio 28.64 27.40 26.23 29.94 22.70 20.64 18.39
III. Stock Turnover Ratio 17.00 5.72 6.69 10.31 18.94 21.54 24.54
IV. Current Ratio 4.31 6.91 1.45 1.32 1.40 1.42 1.47
V. Quick Ratio 2.46 2.81 1.18 1.20 1.28 1.29 1.34
VI. Fixed Assets Coverage Ratio - - 4.48 4.32 4.40 4.40 4.45
VII. Interest Coverage Ratio - - 10.15 12.16 9.79 10.08 10.14

COMPUTATION OF DEBT SERVICE COVERAGE RATIO

Net Profit After Tax 501250.00 504200.00 579283.00 706570.00 556580.00 574513.50 578372.65
Add:- Depreciation 17647.06 15000.00 13500.00 12150.00 10935.00 9841.50 8857.35
Add:- Interest on CC and Term Loan 0.00 0.00 63300.00 63300.00 63300.00 63300.00 63300.00
TOTAL (A) 518897.06 519200.00 656083.00 782020.00 630815.00 647655.00 650530.00

Interest on CC and Term Loan 0.00 0.00 63300.00 63300.00 63300.00 63300.00 63300.00
TOTAL (B) 0.00 0.00 63300.00 63300.00 63300.00 63300.00 63300.00
DSCR (A/B) - - 10.36 12.35 9.97 10.23 10.28
AVERAGE DSCR