M/S PATANJALI AROGYA KENDRA

BISHNU MARKET, MAIN ROAD, WARSALIGANJ,

Nawada, Bihar, 805130

Audited,Estimated & Projected - Union Bank

From
Finance Desk
Legal & Tax Consultants
Office No. 468, S.K.B Sarani
Kolkata 700030
Cell: +91-7980420266
Email Id: Deskoffinance@gmail.com
 M/S PATANJALI AROGYA KENDRA
BISHNU MARKET, MAIN ROAD, WARSALIGANJ,Nawada, Bihar, 805130
Prop.- Raj Mohan
AUDITED BALANCE SHEET
As on 31st March 2023
Liabilities Amount (In Rs) Assets Amount (In Rs)
Capital Account :-
Balance B/F 943,839 Fixed Assets :-
Add :- Net Profit from P&L 464,950 Furniture & Fixture 176,753

Current Assets
1,408,789 Stock In Trade 840,220
Less: Drawing 144,559 1,264,230 Sundry Debtors 498,614
Cash in hand & at Bank
Long Term Laiblities ( As Certified by Proprietor)
Term Loan 100,000 Cash in Hand 50,426
Current Liablites Cash at Bank 16,304
Sundry Creditors 142,855
Expenses Payble 65,232
Audit Fee Payable 10,000
1,582,317 1,582,317

Raj Mohan
(Proprietor)
 Audited Trading & Profit & Loss Accounts
For the year ended on 31-03-2023
Particulars Amount (In Rs) Particulars Amount (In Rs)
To Opening Stock 140,246 By Sale 2,274,926
,, Purchase 2,085,681 ,, Closing Stock 840,220
,, Gross Profit c/d 889,219
3,115,146 3,115,146

" Electricity Exp. 32,164 ,, Gross Profit b/d 889,219

,, Rent 217,623 ,, Interest On SB 9,806
,, Salary 192,000 ,, Other Income 104,246
,, Return Filling fees 13,860
,, Teliphone Exp. 5,336
,, Miscellaneous Expenses 6,426
,, Printing and Stationery 7,432
,, Freight 26,420
,, Legal Fees 2,420
,, Depriciation 19,639
,, Accounting Fee 15,000
,, Audit Fee 10,000
,, Net Profit 464,950
1,013,271 1,003,271

Raj Mohan
(Proprietor)
 M/S PATANJALI AROGYA KENDRA
BISHNU MARKET, MAIN ROAD, WARSALIGANJ,Nawada, Bihar, 805130
Prop.- Raj Mohan

ESTIMATED BALANCE SHEET

As on 31st March 2024
Liabilities Amount (In Rs) Assets Amount (In Rs)
Capital Account :- Fixed Assets :-
Balance B/F 1,874,162 Furniture & Fixture 159,078
Add :- Net Profit from P&L 1,593,711

Current Assets
3,467,873 Stock In Trade 2,130,417
Less: Drawing 200,662 3,267,211 Sundry Debtors 2,513,067
Cash in hand & at Bank
Long Term Laiblities
Term Loan 60,000
Current Liablites ( As Certified by Proprietor)
Cash Credit 1,500,000 Cash in Hand 75,482
Sundry Creditors 636,577 Cash at Bank 687,515
Expenses Payble 101,771

5,565,559 5,565,559

Raj Mohan
(Proprietor)
 Projected Trading & Profit & Loss Accounts
For the year ended on 31-03-2024
Particulars Amount (In Rs) Particulars Amount (In Rs)
To Opening Stock 840,220 By Sale 7,507,256
,, Purchase 6,674,179 ,, Closing Stock 2,130,417
,, Gross Profit c/d 2,123,274
9,637,673 9,637,673

" Electricity Exp. 35,381 ,, Gross Profit b/d 2,123,274

,, Rent 239,385 ,, Interest On SB 10,787
,, Salary 230,400 ,, Other Income 229,341
,, Return Filling fees 15,246
,, Teliphone Exp. 5,870
,, Miscellaneous Expenses 7,069
,, Printing and Stationery 8,175
,, Travelling Expenses 29,062
,, Interest On Borrowing 150,000
,, Depriciation 21,603
,, Legal Fees 16,500
,, Accounting Fee 11,000
,, Net Profit 1,593,711
2,363,402 2,363,402

Raj Mohan
(Proprietor)
 M/S PATANJALI AROGYA KENDRA
BISHNU MARKET, MAIN ROAD, WARSALIGANJ,Nawada, Bihar, 805130
Prop.- Raj Mohan

PROJECTED BALANCE SHEET

As on 31st March 2025
Liabilities Amount (In Rs) Assets Amount (In Rs)
Capital Account :- Fixed Assets :-
Balance B/F 2,292,326 Furniture & Fixtures 143,170
Add :- Net Profit from P&L 1,755,474
Add: Addition 515,147
Current Assets
4,562,946 Stock In Trade 3,018,092
Less: Drawing 496,672 4,066,275 Sundry Debtors 1,987,678
Cash in hand & at Bank
Long Term Laiblities ( As Certified by Proprietor)
Term Loan 36,000 Cash in Hand 83,032
Current Liablites Cash at Bank 829,197
Cash Credit 1,500,000
Sundry Creditors 378,203
Expenses Payble 80,691

6,061,169 6,061,169

Raj Mohan
(Proprietor)
 Projected Trading & Profit & Loss Accounts
For the year ended on 31-03-2025
Particulars Amount (In Rs) Particulars Amount (In Rs)
To Opening Stock 2,130,417 By Sale 8,257,981
,, Purchase 6,807,663 ,, Closing Stock 3,018,092
,, Gross Profit c/d 2,337,993
11,276,073 11,276,073

" Electricity Exp. 38,919 ,, Gross Profit b/d 2,337,993

,, Rent 263,324 ,, Interest On SB 11,865
,, Salary 253,440 ,, Other Income 252,275
,, Return Filling fees 16,771
,, Teliphone Exp. 6,457
,, Miscellaneous Expenses 7,775
,, Printing and Stationery 8,993
,, Travelling Expenses 31,968
,, Interest On Borrowing 165,000
,, Legal Fees 23,763
,, Depriciation 18,150
,, Accounting Fee 12,100
,, Net Profit 1,755,474
2,602,133 2,602,133

Raj Mohan
(Proprietor)
 M/S PATANJALI AROGYA KENDRA
BISHNU MARKET, MAIN ROAD, WARSALIGANJ,Nawada, Bihar, 805130
Prop.- Raj Mohan
(For WC proposal )
(Amount in Rs.)
2023 2024 2025 2026 2027 2028 2029 2030
DETAILS Audited Estmated Projected Projected Projected Projected Projected Projected

I. PROFIT AND LOSS ACCOUNT:

SALES:
(i) Domestic Sales 2274926.0 7507255.8 8257981.4 9083779.5 9992157.5 10991373.2 12090510.5 13299561.6
(ii) Export Sales 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
GROSS SALES: 2274926.0 7507255.8 8257981.4 9083779.5 9992157.5 10991373.2 12090510.5 13299561.6
LESS: Excise duty 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
ADD: Other Operating Income 123858.0 240127.8 264140.6 290554.6 319610.1 351571.1 386728.2 425401.0
NET SALES: 2398784.0 7747383.6 8522122.0 9374334.2 10311767.6 11342944.3 12477238.8 13724962.6
Increase in Net Sales (%) 0.0 2.2 0.1 0.1 0.1 0.1 0.1 0.1
COST OF SALES:
(i) Purchase
Trading Goods 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
(ii) Other Spares
A. Imported 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
B. Indigenous 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
(iii) Power & Fuel 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
(iv) Direct Labour 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
(v) Trading Goods Purchsed 2085681.0 6674179.2 6807662.8 7488429.1 8237272.0 9060999.2 9967099.1 10963809.0
(vi) Depreciation 19639.2 21603.1 18150.0 19965.0 21961.5 24157.7 26573.4 29230.8
(vii) Repairs & Maintenance 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
(viii) Other Manuf. Expenses 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
SUB TOTAL: 2105320.2 6695782.3 6825812.8 7508394.1 8259233.5 9085156.8 9993672.5 10993039.7
ADD: Opening Stock in Process 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
DEDUCT: Closing Stock in Process 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
COST OF PRODUCTION: 2105320.2 6695782.3 6825812.8 7508394.1 8259233.5 9085156.8 9993672.5 10993039.7
 C O P as % of Gross Sales 0.9 0.9 0.8 0.8 0.8 0.8 0.8 0.8
ADD: OP Stock of Finished Goods 140246.0 840220.0 2130417.5 3018091.6 4285690.1 5699967.8 7267458.9 8997114.2

DEDUCT: CL Stock of Finished Goods 840220.0 2130417.5 3018091.6 4285690.1 5699967.8 7267458.9 8997114.2 10931493.7
COST OF SALES: 1405346.2 5405584.9 5938138.7 6240795.6 6844955.7 7517665.7 8264017.3 9058660.2
Cost of Sales as % of Gross Sales 0.6 0.7 0.7 0.7 0.7 0.7 0.7 0.7
Selling, General & Admn. Expenses 528681.3 598087.5 663509.7 729860.6 802846.7 883131.4 971444.5 1068588.9
PROFIT BEFORE INTEREST & TAX (PBIT)464756.5 1743711.3 1920473.6 2403677.9 2663965.1 2942147.3 3241777.0 3597713.5
PBIT as % of Gross Sales 0.2 0.2 0.2 0.3 0.3 0.3 0.3 0.3
Interest & Other Financial Charges 0.0 150000.0 165000.0 181500.0 199650.0 219615.0 241576.5 265734.2
Intt. & Fin. Charges as % of Sales 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
OPERATING PROFIT BEFORE TAX (PBT)464756.5 1593711.3 1755473.6 2222177.9 2464315.1 2722532.3 3000200.5 3331979.4
PBT as % of Gross Sales 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.3
ADD: Other Nonoperative Income
(i) Other Income 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
(ii) Exchange Profit/ Export Incentives 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
(iii) Exchange Prov Written Back 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
(iv) Profit on sale of assets 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
(v) Sale of Scrap 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
SUB-TOTAL (INCOME) 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Deduct Other Non-operating Exp.
(i) Loss on Invst 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
(ii) Loss on Forex 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
(iii) Loss on Sale of Fixed Assets 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
(iv) Bad Debts W/ Off 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
(v) Miscls Expenses Written Off 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
SUB-TOTAL (EXPENSES) 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
PROFIT BEFORE TAX / LOSS 464756.5 1593711.3 1755473.6 2222177.9 2464315.1 2722532.3 3000200.5 3331979.4
Deferred Tax Liability 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Provision for Taxes 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
NET PROFIT/LOSS (PAT) 464756.5 1593711.3 1755473.6 2222177.9 2464315.1 2722532.3 3000200.5 3331979.4
PAT as % of Gross Sales 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.3
Equity/Pref. Dividend Paid (i) Amt 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
(ii) Rate 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
RETAINED PROFIT 464756.5 1593711.3 1755473.6 2222177.9 2464315.1 2722532.3 3000200.5 3331979.4
 II. BALANCE SHEET
LIABILITIES: 2023 2024 2025 2026 2027 2028 2020 2021
CURRENT LIABILITIES: Audited Estmated Projected Audited Projected Projected Projected Projected

Short Term borrowings from banks

(including bill purchased/discounted)
(i) from applicant bank 0.0 1500000.0 1500000.0 1500000.0 1500000.0 1500000.0 1500000.0 1500000.0
(ii) from other banks 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
(iii) (of which Bill purchased & disc.) 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
SUB-TOTAL 0.0 1500000.0 1500000.0 1500000.0 1500000.0 1500000.0 1500000.0 1500000.0
Short Term Borrowings from others 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Sundry Creditors (Trade) 142854.9 636577.3 378203.5 1521178.7 2797484.7 4216082.3 5873212.1 6460533.4
Provision for TAxation 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Other Current Liabilities 75231.6 101771.2 80690.9 88760.0 89647.6 90544.0 0.0 0.0
0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
SUB-TOTAL 218086.5 738348.5 458894.4 1609938.7 2887132.3 4306626.4 5873212.1 6460533.4
TOTAL CURRENT LIABILITIES 218086.5 2238348.5 1958894.4 3109938.7 4387132.3 5806626.4 7373212.1 7960533.4

TERM LIABILITIES
Term Loans( Excl instl payable within
1 Yr) 100000.0 60000.0 36000.0 21600.0 12960.0 7776.0 4665.6 2799.4
TOTAL TERM LIABILITIES 100000.0 60000.0 36000.0 21600.0 12960.0 7776.0 4665.6 2799.4

Capital 1264230.5 3267210.8 4066274.7 4472902.2 4920192.4 5412211.6 5953432.8 7716990.1

NET WORTH 1264230.5 3267210.8 4066274.7 4472902.2 4920192.4 5412211.6 5953432.8 7716990.1

TOTAL LIABILITIES 1582316.9 5565559.3 6061169.1 7604440.9 9320284.7 11226614.0 13331310.6 15680322.8
 ASSETS: 2023 2024 2025 2026 2027 2028 2029 2030
CURRENT ASSETS Audited Estmated Projected Projected Projected Projected Projected Projected
Cash and Bank Balances 66730.0 762997.0 912229.0 1003451.9 1103797.1 1214176.8 1335594.5 1469153.9
Investments (Other than Long Term)
(i) Govt. & other securities 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
(ii) Fixed deposits with banks 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
RECEIVABLES 498613.9 2513067.1 1987678.2 2186446.0 2400552.2 2640607.4 2904668.1 3195134.9
Domestic Sales shwon as Deposits in
Financial 498613.9 2513067.1 1987678.2 2186446.0 2400552.2 2640607.4 2904668.1 3195134.9
INVENTORY 840220.0 2130417.5 3018091.6 4285690.1 5699967.8 7267458.9 8997114.2 10931493.7
Cl Stock of Traded goods 840220.0 2130417.5 3018091.6 4285690.1 5699967.8 7267458.9 8997114.2 10931493.7
Stores & Spares 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Advance to suppliers of raw material 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Other Current Assets:
TOTAL CURRENT ASSETS 1405563.9 5406481.5 5917998.8 7475587.9 9204317.0 11122243.1 13237376.8 15595782.6
FIXED ASSETS
(I) Land 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
(ii) Building & land 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
(iii) Plant & Machinery 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
(iv) Furnitures & Fixtures 176753.0 159077.7 143169.9 128852.9 115967.6 104370.9 93933.8 84540.4
(v) Other Fixed Assets 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
(vi) Capital Works in progress 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
NET BLOCK 176753.0 159077.7 143169.9 128852.9 115967.6 104370.9 93933.8 84540.4
OTHER NON CURRENT ASSETS
TOTAL OTHER NON CURRENT ASSETS 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Intangible Assets (patents, goodwill,
prelim. expenses, bad/doubtfull
expenses not provided for) 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
TOTAL ASSETS 1582316.9 5565559.3 6061169.1 7604440.9 9320284.7 11226614.0 13331310.6 15680322.8

Total Liabilities - Total Assets 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
 BUILD UP OF CURRENT ASSETS 2023 2024 2025 2026 2027 2028 2029 2030
Audited Estmated Projected Projected Projected Projected Projected Projected
Raw Material - Indigenous 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Month's Consumption 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Raw Material - Imported 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Month's Consumption 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Consumable spares indigenous 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Month's Consumption 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Consumable spares- Imported 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Month's Consumption 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Stock in process 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Month's Cost of Production 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Finished Goods 840220.0 2130417.5 3018091.6 4285690.1 5699967.8 7267458.9 8997114.2 10931493.7
Month's Cost of Sales 7.2 4.7 6.1 8.2 10.0 11.6 13.1 14.5
Receivables (Domestic) other than
. deferred & exports (Incl. bills
purchased & . discounted
by banks) 498613.9 2513067.1 1987678.2 2186446.0 2400552.2 2640607.4 2904668.1 3195134.9
Month's Domestic Sales 2.6 4.0 2.9 2.9 2.9 2.9 2.9 2.9
Export Recv.(Incl. bills purchased &
. discounted by banks) 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Month's Export Sales 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

BUILD UP OF CURRENT LIABILITY

( Other Than Bank Borrowings for
. Working Capital)
Creditors for Purchases of RM 142854.9 636577.3 378203.5 1521178.7 2797484.7 4216082.3 5873212.1 6460533.4
Month's Purchases 0.8 1.1 0.7 2.4 4.1 5.6 7.1 7.1
 III. CALCULATION OF MAXIMUM PERMISSIBLE BANK FINANCE

2023 2024 2025 2026 2027 2028 2029 2030

Audited Estmated Projected Projected Projected Projected Projected Projected
1. Total Current Assets 1405563.9 5406481.5 5917998.8 7475587.9 9204317.0 11122243.1 13237376.8 15595782.6
2. Other Current Liabilities (Other
. than Bank Borrowings & TL
Instalments
due within one Year) 218086.5 738348.5 458894.4 1609938.7 2887132.3 4306626.4 5873212.1 6460533.4
3. Working Capital Gap 1187477.5 4668133.1 5459104.4 5865649.3 6317184.8 6815616.8 7364164.6 9135249.2

4. Min. Stipulated Net Working

. Capital (25% of Total Current Assets
. excluding Export Receivables) 351391.0 1351620.4 1479499.7 1868897.0 2301079.3 2780560.8 3309344.2 3898945.6
5. Actual/ Projected NWC 1187477.5 3168133.1 3959104.4 4365649.3 4817184.8 5315616.8 5864164.6 7635249.2
6. Item 3 Minus Item 4 836086.5 3316512.7 3979604.7 3996752.3 4016105.5 4035056.0 4054820.4 5236303.6
7. Item 3 Minus Item 5 0.0 1500000.0 1500000.0 1500000.0 1500000.0 1500000.0 1500000.0 1500000.0
8. Maximum Permissible Bank
. Finance ( lower of 6 or 7 ) 0.0 1500000.0 1500000.0 1500000.0 1500000.0 1500000.0 1500000.0 1500000.0

9. Excess borrowings representing

Shortfall in NWC NIL NIL NIL NIL NIL NIL NIL NIL
IV. STATEMENT OF FINANCIAL ANALYSIS
2023 2024 2025 2026 2027 2028 2029 2030
Audited Estmated Projected Projected Projected Projected Projected Projected
A. PROFILE ANALYSIS
Total Assets (Tangible) 1582316.9 5565559.3 6061169.1 7604440.9 9320284.7 11226614.0 13331310.6 15680322.8
Total Outside Liabilities 318086.5 2298348.5 1994894.4 3131538.7 4400092.3 5814402.4 7377877.7 7963332.7
Tangible Networth 1264230.5 3267210.8 4066274.7 4472902.2 4920192.4 5412211.6 5953432.8 7716990.1
Net sales 2398784.0 7747383.6 8522122.0 9374334.2 10311767.6 11342944.3 12477238.8 13724962.6
PBDIT 484395.7 1765314.4 1938623.6 2423642.9 2685926.6 2968720.7 3271007.8 3597713.5
Operating Profits (PBIT) 464756.5 1743711.3 1920473.6 2403677.9 2663965.1 2942147.3 3241777.0 3597713.5
Net Profit 464756.5 1593711.3 1755473.6 2222177.9 2464315.1 2722532.3 3000200.5 3331979.4
Gross Cash Accruals 484395.7 1615314.4 1773623.6 2242142.9 2486276.6 2749105.7 3029431.3 3331979.4
Net Working Capital 1187477.5 3168133.1 3959104.4 4365649.3 4817184.8 5315616.8 5864164.6 7635249.2
% of NWC to Current Assets 0.8 0.6 0.7 0.6 0.5 0.5 0.4 0.5
B. LIQUIDITY ANALYSIS
Current Ratio 6.4 2.4 3.0 2.4 2.1 1.9 1.8 2.0
Quick Ratio 2.6 1.5 1.5 1.0 0.8 0.7 0.6 0.6
C. PROFITABILITY ANALYSIS
PBDIT/Sales (%) 0.2 0.2 0.2 0.3 0.3 0.3 0.3 0.3
PBIT / Net Sales (%) 0.2 0.2 0.2 0.3 0.3 0.3 0.3 0.3
PBT / Net Sales (%) 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2
Net Profit/ Sales (%) 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2
Return on Assets (%) 0.3 0.3 0.3 0.3 0.3 0.2 0.2 0.2
Retained Profits / Net Profits (%) 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Return on Net Worth(%) 0.4 0.5 0.4 0.5 0.5 0.5 0.5 0.4
D. ACTIVITY ANALYSIS( IN DAYS)
Recv. Turnover - Domestic 80.0 122.2 87.9 87.9 87.7 87.7 87.7 87.7
Recv. Turnover - Export 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Inventory Turnover 134.8 103.6 133.4 172.2 208.2 241.3 271.6 300.0
Accounts Payables Turnover 25.0 34.8 20.3 74.1 124.0 169.8 215.1 215.1
Fixed Assets Turnover Ratio 27.1 46.1 56.4 68.9 84.2 103.0 125.8 153.8
 E. GROWTH RATIOS
Net Sales Growth (%) 0.0 2.2 0.1 0.1 0.1 0.1 0.1 0.1
Net Profit Growth (%) 0.0 2.4 0.1 0.3 0.1 0.1 0.1 0.1
Net Worth Growth (%) 0.0 1.6 0.2 0.1 0.1 0.1 0.1 0.3
F. LEVERAGE & OTHER RATIOS
TOL / TNW 0.3 0.7 0.5 0.7 0.9 1.1 1.2 1.0
Interest Cover 0.0 11.8 11.7 13.4 13.5 13.5 13.5 13.5
DER 0.1 0.0 0.0 0.0 0.0 0.0 0.0 0.0

FACR 1.8 2.7 4.0 6.0 8.9 13.4 20.1 30.2

 V. FUNDS FLOW STATEMENT
2023 2024 2025 2026 2027 2028 2029 2030
Audited Estmated Projected Projected Projected Projected Projected Projected
Profit After Tax 464756.5 1593711.3 1755473.6 2222177.9 2464315.1 2722532.3 3000200.5 3331979.4
Depreciation 19639.2 21603.1 18150.0 19965.0 21961.5 26573.4 29230.8 0.0
Dividends 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Funds From Operations 484395.7 1615314.4 1773623.6 2242142.9 2486276.6 2749105.7 3029431.3 3331979.4
Long Term Sources:
Change in Capital 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Net Change in Reserve 799474.0 409269.1 -956409.8 -1815550.5 -2017024.9 -2230513.1 -2458979.3 -1568422.1
Change in Term Loans 100000.0 -40000.0 -24000.0 -14400.0 -8640.0 -5184.0 -3110.4 -1866.2
Total [Source(+) / Deficit(-)] 1383869.7 1984583.5 793213.9 412192.5 460611.7 513408.7 567341.5 1761691.0
Long Term Uses:
Net Change in Fixed Assets 196392.2 3927.8 2242.2 5648.0 9076.2 14976.7 18793.7 -9393.4
Change in Other Non Current
. Assets (including Investments) 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Change in Investments in Group Cos. 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Change in Intangibles 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Contribution to Working Capital 1187477.5 1980655.7 790971.6 406544.5 451535.5 498432.0 548547.9 1771084.4
Chort Term Uses
Change in Net Working Assets 1338833.9 3304650.6 362285.2 1466366.3 1628383.9 1807546.4 1993716.0 2224846.4
Change in Other Current Assets 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Short Term Sources
Change in Other Current Liabilities 218086.5 520262.0 -279454.1 1151044.3 1277193.6 1419494.1 1566585.8 587321.2
Change in Bank Borrowings/Loans 0.0 1500000.0 0.0 0.0 0.0 0.0 0.0 0.0
Net Deficit/ Surplus in S T Sources -1120747.5 -1284388.6 -641739.3 -315322.0 -351190.3 -388052.3 -427130.2 -1637525.1

Net Movement in Liquid Assets 66730.0 696267.1 149232.3 91222.5 100345.2 110379.7 121417.7 133559.3
Change in cash 66730.0 696267.0 149232.0 91222.9 100345.2 110379.7 121417.7 133559.4
Change in Marketable Investments 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Net Movement in Liquid Assets 66730.0 696267.0 149232.0 91222.9 100345.2 110379.7 121417.7 133559.4
VI. CASH FLOW STATEMENT
Operating Sector 2023 2024 2025 2026 2027 2028 2029 2030
Sales 2398784.0 7747383.6 8522122.0 9374334.2 10311767.6 11342944.3 12477238.8 13724962.6
Debtors (Trade) 498613.9 2014453.1 -525388.9 198767.8 214106.2 240055.2 264060.7 290466.8
Cash From Sales 1900170.1 5732930.5 9047510.9 9175566.3 10097661.4 11102889.1 12213178.0 13434495.8
Costs- Interest & Finance Charges 0.0 150000.0 165000.0 181500.0 199650.0 219615.0 241576.5 265734.2
Expenses on Stocks Purchases 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Trade Creditors -141446.1 -493722.5 258373.8 -1142975.2 -1276306.0 -1418597.6 -1657129.8 -587321.2
Manufacturing Expenses 2085681.0 6674179.2 6807662.8 7488429.1 8237272.0 9060999.2 9967099.1 10963809.0
Cash Cost of Sales 1944234.9 6330456.7 7231036.6 6526953.8 7160616.0 7862016.6 8551545.8 10642221.9
Expenses for Inc. / Dec. in Stocks 840220.0 1290197.5 887674.1 1267598.5 1414277.7 1567491.1 1729655.2 1934379.5
Cash from Aset Conversion Cycle -884284.8 -1887723.8 928800.1 1381014.0 1522767.7 1673381.4 1931977.0 857894.4
Selling, Gen. & Adm. Expenses 528681.3 598087.5 663509.7 729860.6 802846.7 883131.4 971444.5 1068588.9
Taxation 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Cash From Operations -1412966.2 -2485811.2 265290.5 651153.4 719921.0 790250.0 960532.6 -210694.6
Other Current Assets 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Other Current Liabilities -75231.6 -26539.6 21080.3 -8069.1 -887.6 -896.5 90544.0 0.0
Other Income/Expenses(Net) 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Net Cash From Operations -1337734.6 -2459271.7 244210.2 659222.5 720808.6 791146.5 869988.5 -210694.6
Investment Sector
Capital Expenditure 196392.2 3927.8 2242.2 5648.0 9076.2 14976.7 18793.7 -9393.4
Intang,/Other Term Assets 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Cash Before Funing -1534126.8 -2463199.5 241967.9 653574.5 711732.4 776169.9 851194.8 -201301.2
Financing Sector
Dues to Banks 0.0 1500000.0 0.0 0.0 0.0 0.0 0.0 0.0
Short Term Debts 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Term Debts 100000.0 -40000.0 -24000.0 -14400.0 -8640.0 -5184.0 -3110.4 -1866.2
Equity 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Other Loans & Reserves 799474.0 409269.1 -956409.8 -1815550.5 -2017024.9 -2230513.1 -2458979.3 -1568422.1
Total 899474.0 1869269.1 -980409.8 -1829950.5 -2025664.9 -2235697.1 -2462089.7 -1570288.3
Movement in Cash Assets -634652.8 -593930.4 -738441.8 -1176376.0 -1313932.5 -1459527.2 -1610894.9 -1771589.5
Cash & Bank Balance 66730.0 696267.0 149232.0 91222.9 100345.2 110379.7 121417.7 133559.4
Investments (Other Than Long Term) 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Movement in Cash Assets 66730.0 696267.0 149232.0 91222.9 100345.2 110379.7 121417.7 133559.4
Calculation of DSCR

2023 2024 2025 2026 2027 2028

Audited Estimated Projected Projected Projected Projected

Principal - 15,000 15,000 15,000 15,000 15,000

Interest on WC loan - 1,500 1,650 1,815 1,997 2,196
Principal and Interest - 16,500 16,650 16,815 16,997 17,196

PAT and Interest 19,386 24,236 26,859 29,687 32,710 35,977

Debt Service Coverage Ratio - 1 2 2 2 2

Average 1.11