M/S.

MANI MEDICAL AND GENERAL STORES

D.No.87/1362-C-25, Chandra Sekhar Nagar, Near Nandyala Check Post
NDK Road, Kurnool -518002
NATURE OF BUSINESS:- WATER PLANT
PROVISIONAL TRADING AND PROFIT & LOSS ACCOUNT
FOR THE YEAR ENDED 31st MARCH, 2023
Particulars Amount (Rs.) Particulars Amount (Rs.)

To Opening Stock 13,55,450

To Purchases of Minerals 25,60,873 By Sales 35,05,340
By Closing stock 13,71,524
To Gross Profit 9,60,541
TOTAL 48,76,864 TOTAL 48,76,864

Indirect Expenses By Gross Profit 9,60,541

To Accounting Charges 15,000
To Salaries 72,000
To Staff Welfare 9,350
To Commission Paid 15,500
To Travelling Expenses 6,710
To Telephone Expenses 4,820
To Power and Fuel 13,250
To Shop Maintenance 23,625

To Net Profit Before Int & Dep., 8,00,286

TOTAL 9,60,541 TOTAL 9,60,541

To Canara Bank 87,858 By Net Profit Before Int., 8,00,286

To Net Profit After Int., 7,12,428

TOTAL 8,00,286 TOTAL 8,00,286

Signature of the Assessee

M/S. MANI MEDICAL AND GENERAL STORES
D.No.87/1362-C-25, Chandra Sekhar Nagar, Near Nandyala Check Post
NDK Road, Kurnool -518002
NATURE OF BUSINESS:- WATER PLANT
PROVISIONAL BALANCE SHEET AS ON 31st MARCH, 2023
Liabilities Amount (Rs.) Assets Amount (Rs.)

Capital Account 30,83,060 Fixed Assets:-

Land 9,50,000
Computer 75,000
Secured Loans:- Furniture and Fittings 3,50,000
Canara Bank OD 7,87,582 House Property 95,25,500
Housing Loan-PNB 59,34,744
Unsecured Loan 25,00,000
Current Assets:-
Current Liabilities :- Closing Stock 13,71,524
Sundry Creditors 54,260 Sundry Debtors 55,000
Cash in Hand 23,172
Cash at Bank 9,450
TOTAL 1,23,59,646 TOTAL 1,23,59,646
PROVISIONAL CAPITAL ACCOUNT
Particulars Amount (Rs.) Particulars Amount (Rs.)
To Drawings 4,50,000 By Opening Balnce 29,91,400
To Agriculture Expenditure 82,700 By Net Profit 7,12,428
To Housing Loan Interest 4,70,480 By Agriculture Income 1,41,500
By Other Income (Clinic) 2,23,525
By Interest Income 17,387
To Closing Balance 30,83,060
TOTAL 40,86,240 TOTAL 40,86,240

Signature of the Assessee

M/S. MANI MEDICAL AND GENERAL STORES
D.No.87/1362-C-25, Chandra Sekhar Nagar, Near Nandyala Check Post
NDK Road, Kurnool -518002
NATURE OF BUSINESS:- WATER PLANT
ESTIMATED TRADING AND PROFIT & LOSS ACCOUNT
FOR THE YEAR ENDED 31st MARCH, 2024
Particulars Amount (Rs.) Particulars Amount (Rs.)

To Opening Stock 13,71,524

To Purchases of Minerals 38,81,440 By Sales 48,06,942
By Closing stock 14,40,100
To Gross Profit 9,94,078
TOTAL 62,47,042 TOTAL 62,47,042

Indirect Expenses By Gross Profit 9,94,078

To Accounting Charges 16,500
To Salaries 84,000
To Staff Welfare 9,818
To Commission Paid 16,275
To Travelling Expenses 7,717
To Telephone Expenses 5,302
To Power and Fuel 14,575
To Shop Maintenance 25,988

To Net Profit Before Int & Dep., 8,13,905

TOTAL 9,94,078 TOTAL 9,94,078

To Canara Bank 88,000 By Net Profit Before Int., 8,13,905

To Net Profit After Int., 7,25,905

TOTAL 8,13,905 TOTAL 8,13,905

Signature of the Assessee

M/S. MANI MEDICAL AND GENERAL STORES
D.No.87/1362-C-25, Chandra Sekhar Nagar, Near Nandyala Check Post
NDK Road, Kurnool -518002
NATURE OF BUSINESS:- WATER PLANT
ESTIMATED BALANCE SHEET AS ON 31st MARCH, 2024
Liabilities Amount (Rs.) Assets Amount (Rs.)

Capital Account 33,03,465 Fixed Assets:-

Land 9,50,000
Computer 75,000
Secured Loans:- Furniture and Fittings 3,50,000
Canara Bank OD 8,00,000 House Property 95,25,500
Housing Loan-PNB 57,84,744
Unsecured Loan 22,08,750
Current Assets:-
Current Liabilities :- Closing Stock 14,40,100
Sundry Creditors 3,05,150 Sundry Debtors 26,000
Cash in Hand 24,236
Cash at Bank 11,272
TOTAL 1,24,02,108 TOTAL 1,24,02,108
ESTIMATED CAPITAL ACCOUNT
Particulars Amount (Rs.) Particulars Amount (Rs.)
To Drawings 3,65,000 By Opening Balnce 30,83,060
To Agriculture Expenditure 83,000 By Net Profit 7,25,905
To Housing Loan Interest 4,24,000 By Agriculture Income 1,41,500
By Other Income (Clinic) 2,25,000

To Closing Balance 33,03,465

TOTAL 41,75,465 TOTAL 41,75,465

Signature of the Assessee

M/S. MANI MEDICAL AND GENERAL STORES
D.No.87/1362-C-25, Chandra Sekhar Nagar, Near Nandyala Check Post
NDK Road, Kurnool -518002
NATURE OF BUSINESS:- WATER PLANT
PROJECTED TRADING AND PROFIT & LOSS ACCOUNT
FOR THE YEAR ENDED 31st MARCH, 2025
Particulars Amount (Rs.) Particulars Amount (Rs.)

To Opening Stock 14,40,100

To Purchases of Minerals 42,60,584 By Sales 52,87,636
By Closing stock 15,12,105

To Gross Profit 10,99,058

TOTAL 67,99,741 TOTAL 67,99,741

Indirect Expenses By Gross Profit 10,99,058

To Accounting Charges 18,150
To Salaries 96,000
To Staff Welfare 10,308
To Commission Paid 17,089
To Travelling Expenses 8,874
To Telephone Expenses 5,832
To Power and Fuel 16,033
To Shop Maintenance 28,586

To Net Profit Before Int & Dep., 8,98,185

TOTAL 10,99,058 TOTAL 10,99,058

To Canara Bank 88,000 By Net Profit Before Int., 8,98,185

To Net Profit After Int., 8,10,185

TOTAL 8,98,185 TOTAL 8,98,185

Signature of the Assessee

M/S. MANI MEDICAL AND GENERAL STORES
D.No.87/1362-C-25, Chandra Sekhar Nagar, Near Nandyala Check Post
NDK Road, Kurnool -518002
NATURE OF BUSINESS:- WATER PLANT
PROJECTED BALANCE SHEET AS ON 31st MARCH, 2025
Liabilities Amount (Rs.) Assets Amount (Rs.)

Capital Account 36,12,650 Fixed Assets:-

Land 9,50,000
Computer 75,000
Secured Loans:- Furniture and Fittings 3,50,000
Canara Bank OD 8,00,000 House Property 95,25,500
Housing Loan-PNB 56,34,744
Unsecured Loan 21,38,500 Current Assets:-
Current Liabilities :- Closing Stock 15,12,105
Sundry Creditors 2,95,000 Sundry Debtors 28,000
Cash in Hand 25,221
Cash at Bank 15,068
TOTAL 1,24,80,894 TOTAL 1,24,80,894
PROJECTED CAPITAL ACCOUNT
Particulars Amount (Rs.) Particulars Amount (Rs.)
To Drawings 4,00,000 By Opening Balnce 33,03,465
To Agriculture Expenditure 83,500 By Net Profit 8,10,185
To Housing Loan Interest 3,85,000 By Agriculture Income 1,41,500
By Other Income (Clinic) 2,26,000
To Closing Balance 36,12,650
TOTAL 44,81,150 TOTAL 44,81,150

Signature of the Assessee

M/S. MANI MEDICAL AND GENERAL STORES
D.No.87/1362-C-25, Chandra Sekhar Nagar, Near Nandyala Check Post
NDK Road, Kurnool -518002
NATURE OF BUSINESS:- WATER PLANT
PROJECTED TRADING AND PROFIT & LOSS ACCOUNT
FOR THE YEAR ENDED 31st MARCH, 2026
Particulars Amount (Rs.) Particulars Amount (Rs.)

To Opening Stock 15,12,105

To Purchases of Minerals 46,80,642 By Sales 58,16,400
By Closing stock 15,87,710

To Gross Profit 12,11,363

TOTAL 74,04,110 TOTAL 74,04,110

Indirect Expenses By Gross Profit 12,11,363

To Accounting Charges 19,965
To Salaries 1,12,000
To Staff Welfare 10,824
To Commission Paid 17,943
To Travelling Expenses 10,205
To Telephone Expenses 6,415
To Power and Fuel 17,636
To Shop Maintenance 30,016

To Net Profit Before Int & Dep., 9,86,359

TOTAL 12,11,363 TOTAL 12,11,363

To Canara Bank 88,000 By Net Profit Before Int., 9,86,359

To Net Profit After Int., 8,98,359

TOTAL 9,86,359 TOTAL 9,86,359

Signature of the Assessee

M/S. MANI MEDICAL AND GENERAL STORES
D.No.87/1362-C-25, Chandra Sekhar Nagar, Near Nandyala Check Post
NDK Road, Kurnool -518002
NATURE OF BUSINESS:- WATER PLANT
PROJECTED BALANCE SHEET AS ON 31st MARCH, 2026
Liabilities Amount (Rs.) Assets Amount (Rs.)

Capital Account 40,35,510 Fixed Assets:-

Land 9,50,000
Computer 75,000
Secured Loans:- Furniture and Fittings 3,50,000
Canara Bank OD 8,00,000 House Property 95,25,500
Housing Loan-PNB 54,84,744
Unsecured Loan 19,33,700 Current Assets:-
Current Liabilities :- Closing Stock 15,87,710
Sundry Creditors 3,40,000 Sundry Debtors 30,000
Cash in Hand 61,449
Cash at Bank 14,294
TOTAL 1,25,93,953 TOTAL 1,25,93,953
PROJECTED CAPITAL ACCOUNT
Particulars Amount (Rs.) Particulars Amount (Rs.)
To Drawings 4,10,000 By Opening Balnce 36,12,650
To Agriculture Expenditure 84,000 By Net Profit 8,98,359
To Housing Loan Interest 3,50,000 By Agriculture Income 1,41,500
By Other Income (Clinic) 2,27,000
To Closing Balance 40,35,510
TOTAL 48,79,510 TOTAL 48,79,510

Signature of the Assessee

 NAME:M/S. MANI MEDICAL AND GENERAL STORES
ANALYSIS OF PROFIT AND LOSS ACCOUNT
ACT ACT PROV EST PROJ PROJ
2021 2022 2023 2024 2025 2026

1 Gross Sales
i. Domestic Sales 19.87 24.59 35.05 48.07 52.88 58.16
ii. Export sales / OTHER INCOME
Gross sales 19.87 24.59 35.05 48.07 52.88 58.16
2 Less: Excise duty
3 Net sales 19.87 24.59 35.05 48.07 52.88 58.16
4 % Rise or fall in net #VALUE! 23.77 42.57 37.13 35.94 10.00
sales over previous yr.
5 Cost of Sales
i. Raw materials STOCK 0.00 0.00 0.00 0.00 0.00 0.00
(Including Stores & Spares)
a. Imported
b. Indigenous 20.99 15.70 25.61 38.81 42.61 46.81
ii. Other spares PURCHASE
a. Imported
b. Indigenous
iii. Power & Fuel 0.10 0.11 0.13 0.15 0.16 0.18
iv. Direct Labour 0.58 0.60 0.72 0.84 0.96 1.12
Repair and maintenance
v. Discount allowed
vi. Other Mfg Expenses
vii. Depreciation 0.00 0.00 0.00 0.00 0.00 0.00
viii. Sub Total (I to vii) 21.67 16.42 26.46 39.80 43.73 48.10
ix. Add Op. WIP
Sub Total 21.67 16.42 26.46 39.80 43.73 48.10
x. Less Cl. WIP
xi. COST OF PRODUCTION 21.67 16.42 26.46 39.80 43.73 48.10
xii. Add Op. F.G. 2.81 13.03 13.55 13.72 14.40 15.12
Sub Total 24.48 29.44 40.02 53.52 58.13 63.22
xiii. Less Cl F.G. / CLOSING STOCK 13.03 13.55 13.72 14.40 15.12 15.88
xiv. COST OF SALES 11.45 15.89 26.30 39.11 43.01 47.35
6 Gross Profit 8.41 8.70 8.75 8.96 9.87 10.82
7 Selling, Gen & Admn. Exp. 0.83 0.67 0.75 0.82 0.89 0.95
8 Interest 0.73 1.13 0.88 0.88 0.88 0.88
9 Sub Total (5+7+8) 13.02 17.70 27.93 40.81 44.77 49.18
10 Operating Profit 6.85 6.89 7.12 7.26 8.10 8.98
11 i. Add Oth. Non Op. Income
a.
b.
Sub Total 0.00 0.00 0.00 0.00 0.00 0.00
ii. Less Oth. Non Op. Expenses
a. 0 0 0 0 0 0
b.
Sub Total 0.00 0.00 0.00 0.00 0.00 0.00
iii. Net Non Op. Income 0.00 0.00 0.00 0.00 0.00 0.00
12 Net Profit before taxes 6.85 6.89 7.12 7.26 8.10 8.98
13 Provision for taxes 0.00 0.00 0.00 0.00 0.00 0.00
14 Net Profit / loss 6.85 6.89 7.12 7.26 8.10 8.98
15 a. Dividend
b. Dividend rate
16 Retained Profit 6.85 6.89 7.12 7.26 8.10 8.98
17 Retained profit/Net Profit(%) 100 100 100 100 100 100
NAME:M/S. MANI MEDICAL AND GENERAL STORES
ANALYSIS OF BALANCE SHEET
PARTICULARS ACT ACT PROV EST PROJ PROJ
LIABILITIES 2021 2022 2023 2024 2025 2026
SHARE HOLDERS FUNDS
Capital - Equity 21.37 29.91 30.83 33.03 36.13 40.36
Capital - Preference > 12 years
Reserves - General
Reserves - Securities Premium
Reserves - Others
Revaluation Resvers
P & L Account ( Profit )
SUB TOTAL 21.37 29.91 30.83 33.03 36.13 40.36
TERM LIABILITIES
Term Loan - Banks 13.49 59.12 59.35 57.85 56.35 54.85
Term Loan - Other Banks
Deposits payable after one year
Deferred Tax Liability
Preference Shares < 12 years
Deferred payment Credits
Advances from Dealers
Term Deposits
Debentures
Other Term Liabilities 0 0 25 22.0875 21.385 19.337
SUB TOTAL 13.49 59.12 84.35 79.93 77.73 74.18
CURRENT LIABILITIES
Bank Borrowings 0.99 7.67 7.88 8.00 8.00 8.00
Borrowings - Associates
- Directors
- Others
Other Statutory Liabilities
Advance payment from dealers
Creditors - for goods 0.54 1.03 0.54 3.05 2.95 3.40
- Others
Provisions - for tax 0.00 0.00 0.00 0.00 0.00 0.00
- for dividend
- Others
Interest payable
Installments payable in 12 months
Other Current Liabilities
SUB TOTAL 1.53 8.70 8.42 11.05 10.95 11.40

GRAND TOTAL 36.39 97.74 123.60 124.02 124.81 125.94

NAME:M/S. MANI MEDICAL AND GENERAL STORES
ANALYSIS OF BALANCE SHEET
PARTICULARS ACT ACT PROV EST PROJ PROJ
ASSETS 2021 2022 2023 2024 2025 2026
FIXED ASSETS
Gross Block 13.75 83.06 109.00 109.00 109.00 109.00
Less: Depreciation 0.00 0.00 0.00 0.00 0.00 0.00
Net Block 13.75 83.06 109.00 109.00 109.00 109.00
Capital W.I.P.
Advances for Capital Goods 0.00 0.00 0.00 0.00 0.00 0
SUB TOTAL 13.75 83.06 109.00 109.00 109.00 109.00
NON CURRENT ASSETS
Investment in Group companies 0
Investment in other companies 0 0 0 0 0 0
Deferred receivables
Deferred Tax Assets
Others
Good will/ Misc. expenditure
P & L Account ( Loss )
SUB TOTAL 0.00 0.00 0.00 0.00 0.00 0.00
CURRENT ASSETS
Raw Material - Imported
- Indigenous
Work in progress
Finished Goods 13.03 13.55 13.72 14.40 15.12 15.88
Stores and Spares
Debtors < 6 months 0
Exports
Local 6.488 0.54 0.55 0.26 0.28 0.3
Debtors > 6 months
Exports
Local
Loans and Advances
Associate companies
Advance payment of taxes
Advances to suppliers
Deposits
Cash & Balances 3.12 0.58 0.33 0.36 0.40 0.76
Other current assets 0 0 0 0 0 0
SUB TOTAL 22.64 14.68 14.59 15.02 15.80 16.93

GRAND TOTAL 36.39 97.74 123.59 124.02 124.80 125.93

36.39 97.74 123.60 124.02 124.81 125.94

0.00 0.00 0.00 -0.01 0.00 0.00
NAME:M/S. MANI MEDICAL AND GENERAL STORES
ACT ACT PROV EST PROJ PROJ
FINANCIAL INDICATORS
2021 2022 2023 2024 2025 2026
Capital 21.37 29.91 30.83 33.03 36.13 40.36
Reserves & Surplus 0.00 0.00 0.00 0.00 0.00 0.00
Intangible assets/ Acc. losses 0.00 0.00 0.00 0.00 0.00 0.00
Tangible Net worth 21.37 29.91 30.83 33.03 36.13 40.36
Long Term loans from Banks/ FIs 13.49 59.12 59.35 57.85 56.35 54.85
Debenture /Bonds/ FCCB etc. (DTL) 0.00 0.00 0.00 0.00 0.00 0.00
Capital employed 34.86 89.03 90.18 90.88 92.47 95.20
Unsecured Loans 0.00 0.00 25.00 22.09 21.39 19.34
Current Assets 22.64 14.68 14.59 15.02 15.80 16.93
Current liabilities 1.53 8.70 8.42 11.05 10.95 11.40
Of which Bank borrowings – OD/OCC 0.99 7.67 7.88 8.00 8.00 8.00
Of which Bank borrowings – Bills purchased 0.00 0.00 0.00 0.00 0.00 0.00
NWC 21.11 5.97 6.17 3.96 4.85 5.53
Gross Block 13.75 83.06 109.00 109.00 109.00 109.00
Net Block 13.75 83.06 109.00 109.00 109.00 109.00
Capital WIP 0.00 0.00 0.00 0.00 0.00 0.00
Investment 0.00 0.00 0.00 0.00 0.00 0.00
Non-Current Assets 0.00 0.00 0.00 0.00 0.00 0.00
Net Sales 19.87 24.59 35.05 48.07 52.88 58.16
- of which exports 0.00 0.00 0.00 0.00 0.00 0.00
Other Income 0.00 0.00 0.00 0.00 0.00 0.00
PBDIT 7.58 8.02 8.00 8.14 8.98 9.86
NPBT/(loss) 6.85 6.89 7.12 7.26 8.10 8.98
NPAT/(Loss) 6.85 6.89 7.12 7.26 8.10 8.98
Net profit / Capital employed (%) 19.65 7.74 7.90 7.99 8.76 9.44
Interest 0.73 1.13 0.88 0.88 0.88 0.88
Depreciation 0.00 0.00 0.00 0.00 0.00 0.00
Cash Accruals 6.85 6.89 7.12 7.26 8.10 8.98
Ratios
Current Ratio 14.77 1.69 1.73 1.36 1.44 1.49
TOL: TNW 0.70 2.27 3.01 2.75 2.45 2.12
DER 0.63 1.98 2.74 2.42 2.15 1.84
PBDIT: Sales % 38.17 32.64 22.83 16.93 16.99 16.96
NPBT: NS % 34.48 28.03 20.32 15.10 15.32 15.45
Term Debt / PBDIT 1.78 7.37 7.42 7.11 6.27 5.56
PBDIT/ Interest 10.34 7.08 9.11 9.25 10.21 11.21
PAT/Equity (Return on Equity) 0.32 0.23 0.23 0.22 0.22 0.22
Inventory Turnover 13.65 10.24 6.26 4.42 4.22 4.02
Debtors Velocity 3.92 0.26 0.19 0.06 0.06 0.06
Creditors Velocity 0.00 0.00 0.00 0.00 0.00 1.05
Inventory+ receivables –Bills discounted/Sales 0.98 0.57 0.41 0.30 0.29 0.28
Cost of sales to net sales 0.58 0.65 0.75 0.81 0.81 0.81
NAME:M/S. MANI MEDICAL AND GENERAL STORES
COMMENTS ON WC ASSESSMENT AND COMPUTATION OF
MAXIMUM PERMISSIBLE BANK FINANCE
ACT ACT PROV EST PROJ PROJ
2021 2022 2023 2024 2025 2026

Gross Sales 19.87 24.59 35.05 48.07 52.88 58.16

Net sales 19.87 24.59 35.05 48.07 52.88 58.16
% Rise or fall in net #VALUE! 23.77 42.57 37.13 10.00 10.00
Raw materials 20.99 15.70 25.61 38.81 42.61 46.81
(Including Stores & Spares)
Imported 0.00 0.00 0.00 0.00 0.00 0.00
Indigenous 0.00 20.99 15.70 25.61 38.81 42.61
Stores and Spares 0.00 0.00 0.00 0.00 0.00 0.00
COST OF PRODUCTION 21.67 16.42 26.46 39.80 43.73 48.10
COST OF SALES 11.45 15.89 26.30 39.11 43.01 47.35
NWC 21.11 5.97 6.17 3.96 4.85 5.53

CURRENT ASSETS
Raw Material - Imported 0.00 0.00 0.00 0.00 0.00 0.00
- Indigenous 0.00 0.00 0.00 0.00 0.00 0.00
Work in progress 0.00 0.00 0.00 0.00 0.00 0.00
Finished Goods 13.03 13.55 13.72 14.40 15.12 15.88
Stores and Spares 0.00 0.00 0.00 0.00 0.00 0.00
Debtors & receivables 0.00 0.00 0.00 0.00 0.00 0.00
Exports 0.00 0.00 0.00 0.00 0.00 0.00
Local 6.49 0.54 0.55 0.26 0.28 0.30
Other current assets 3.12 0.58 0.33 0.36 0.40 0.76
TOTAL CURRENT ASSETS 22.64 14.68 14.59 15.02 15.80 16.93

CURRENT LIABILITIES
Sundry Creditors 0.54 1.03 0.54 0.54 3.05 3.40
Other Current Liabilities 0.00 0.00 0.00 0.00 0.00 0.00
TOTAL CURRENT LIABILIT 0.54 1.03 0.54 0.54 3.05 3.40

WC GAP 22.10 13.65 14.05 14.47 12.75 13.53

25% of CA Excl. Export rece. 5.66 3.67 3.65 3.75 3.95 4.23
Actual / Projected NWC 21.11 5.97 6.17 3.96 4.85 5.53
MPBF 0.99 7.67 7.88 10.51 7.90 8.00
Actual / Projected bk. Borrow 0.99 7.67 7.88 8.00 8.00 8.00
Excess Finance 0.00 0.00 0.00 2.51 -0.10 0.00

0.99 7.67 7.88 10.51 7.90 8.00

 ACT ACT PROV EST PROJ PROJ
Particulars
2021 2022 2023 2024 2025 2026
Gross Sales 19.87 24.59 35.05 48.07 52.88 58.16
Net Sales - Inland 19.87 24.59 35.05 48.07 52.88 58.16
- Export 0.00 0.00 0.00 0.00 0.00 0.00
Raw Material -Indigenous 0.00 0.00 0.00 0.00 0.00 0.00
- Imported 0.00 0.00 0.00 0.00 0.00 0.00
WIP 0.00 0.00 0.00 0.00 0.00 0.00
Stores & Spares 0.00 0.00 0.00 0.00 0.00 0.00
Finished Goods 13.03 13.55 13.72 14.40 15.12 15.88
Receivables – Inland 6.49 0.54 0.55 0.26 0.28 0.30
- Export 0.00 0.00 0.00 0.00 0.00 0.00
Other Current Assets 3.12 0.58 0.33 0.36 0.40 0.76
Total Current Assets 22.64 14.68 14.59 15.02 15.80 16.93
Sundry Creditors 0.54 1.03 0.54 0.54 3.05 3.40
Other Current Liabilities 0.00 0.00 0.00 0.00 0.00 0.00
Total Current Liabilities 0.54 1.03 0.54 0.54 3.05 3.40
Working Capital Gap 22.10 13.65 14.05 14.47 12.75 13.53
25% of Current Assets
(Other than Export
Receivables) 5.66 3.67 3.65 3.75 3.95 4.23
Actual/ Projected NWC 21.11 5.97 6.17 3.96 4.85 5.53
MPBF 0.99 7.67 7.88 10.51 7.90 8.00
Actual/Projected Bank Borrow 0.99 7.67 7.88 8.00 8.00 8.00
Excess Finance, if any 0.00 0.00 0.00 -2.51 0.10 0.00
NAME:M/S. MANI MEDICAL AND GENERAL STORES
FUND FLOW ANALYSIS
USES 2021 2022 2023 2024 2025 2026
Increase in
Gross Block 69.31 25.94 0 0 0 0
Capital W.I.P. 0 0 0 0 0 0
Advances for Capital Goods 0 0 0 0 0 0
Investment in group companies 0 0 0 0 0 0
Investment in other companies 0 0 0 0 0 0
Deferred receivables 0 0 0 0 0 0
Deferred Tax Assets 0 0 0 0 0 0
Others 0 0 0 0 0 0
Good will / Misc. expenditure 0 0 0 0 0 0
P & L Account ( Loss ) 0 0 0 0 0 0
Dividend
Decrease in
Capital - Equity 0 0 0 0 0 40.3551
Capital - Preference 0 0 0 0 0 0
Reserves - General 0 0 0 0 0 0
Reserves - Securities 0 0 0 0 0 0
Reserves - Others 0 0 0 0 0 0
Term Loan - Banks 0 0 1.5 1.5 1.5 54.8474
Term Loan - F.I.s 0 0 0 0 0 0
Deposits payable after one year 0 0 0 0 0 0
Deferred Tax Liability 0 0 0 0 0 0
Preference Shares < 12 years 0 0 0 0 0 0
Deferred payment Credits 0 0 0 0 0 0
Advances from Dealers 0 0 0 0 0 0
Term Deposits 0 0 0 0 0 0
Debentures 0 0 0 0 0 0
Other Term Liabilities 0 0 2.9125 0.7025 2.048 19.337
LONG TERM USES 69.31 25.94 4.41 2.20 3.55 114.54

Increase in
Raw Material - Imported 0 0 0 0 0 0
- Indigenous 0 0 0 0 0 0
Work in progress 0 0 0 0 0 0
Finished Goods 0.528 0.16074 0.68576 0.72005 0.75605 0
Stores and Spares 0 0 0 0 0 0
Debtors<6months 0 0 0 0 0 0
Export 0 0 0 0 0 0
Local 0 0.01 0 0.02 0.02 0
Debtors>6months 0 0 0 0 0 0
Export 0 0 0 0 0 0
Local 0 0 0 0 0 0
Loans and Advances 0 0 0 0 0 0
Associate companies 0 0 0 0 0 0
Advnace payment of taxes 0 0 0 0 0 0
Advances to suppliers 0 0 0 0 0 0
Deposits 0 0 0 0 0 0
Cash & Balances 0 0 0.02886 0.04781 0.35454 0
Other current assets 0 0 0 0 0 0
Decrease in
Bank Borrowings 0 0 0 0 0 8
Borrowings - Associates 0 0 0 0 0 0
- Directors 0 0 0 0 0 0
- Others 0 0 0 0 0 0
Deposits from dealers 0 0 0 0 0 0
Advance payment from dealers 0 0 0 0 0 0
Creditors - for goods 0.5425 1.0304 0.5426 3.0515 2.95 3.4
- Others 0 0 0 0 0 0
Provisions - for tax 0 0 0 0 0 0
- for dividend 0 0 0 0 0 0
- Others 0 0 0 0 0 0
Interest payable 0 0 0 0 0 0
Installments payable in 12 months 0 0 0 0 0 0
Other Current Liabilities 0 0 0 0 0 0
SHORT TERM USES 1.0705 1.2011 1.2572 3.8394 4.0806 11.4
TOTAL USES 70.38 27.14 5.67 6.04 7.63 125.94

Long Term Sources 54.18 26.14 2.20 3.09 4.23 109.00

Less: Long Term Uses 69.31 25.94 4.41 2.20 3.55 114.54
Long Term Surplus / deficit -15.13 0.20 -2.21 0.89 0.68 -5.54

Short Term Sources 15.17 0.95 0.41 2.51 0.35 16.93

Less: Short Term Uses 1.07 1.20 1.26 3.84 4.08 11.40
Short Term Surplus / deficit 14.1021 -0.254 -0.843 -1.33 -3.732 5.5345

Long Term Surplus / deficit -15.13 0.20 -2.21 0.89 0.68 -5.54
Add : Previous NWC 21.11 5.97 6.17 3.96 4.85 5.53
Current NWC 5.97 6.18 3.96 4.85 5.53 0.00

Decrease in Depreciation 0 0 0 0 0 0
Decrease in P&L(Profit) 0 0 0 0 0 0
Decrease in Revaluation Reserve 0 0 0 0 0 0
NAME:M/S. MANI MEDICAL AND GENERAL STORES

FUND FLOW ANALYSIS

SOURCES 2021 2022 2023 2024 2025 2026
Net Profit before taxes
Provision for taxes
Net Profit / loss
Add Depreciation
Funds Generated
Increase in
Depreciation 0 0 0 0.00 0.00 0.00
Capital - Equity 8.54281 0.9166 2.20405 3.09 4.23 0.00
Capital - Preference 0 0 0 0 0 0
Reserves - General 0 0 0 0.00 0.00 0.00
Reserves - Securities Premium 0 0 0 0 0 0
Reserves - Others 0 0 0 0.00 0.00 0.00
Revaluation Reserve 0 0 0 0.00 0.00 0.00
P&L a/c (Profit) 0 0 0 0.00 0.00 0.00
Term Loan - Banks 45.6347 0.22776 0 0.00 0.00 0.00
Term Loan - F.I.s 0 0 0 0.00 0.00 0.00
Deposits payable after one year 0 0 0 0.00 0.00 0.00
Deferred Tax Liability 0 0 0 0 0 0
Preference Shares < 12 years 0 0 0 0 0 0
Deferred payment Credits 0 0 0 0.00 0.00 0.00
Advances from Dealers 0 0 0 0.00 0.00 0.00
Term Deposits 0 0 0 0.00 0.00 0.00
Debentures 0 0 0 0.00 0.00 0.00
Other Term Liabilities 0 25 0 0.00 0.00 0.00
Decrease in
Gross Block 0 0 0 0.00 0.00 109.00
Capital W.I.P. 0 0 0 0.00 0.00 0.00
Advances for Capital Goods 0 0 0 0.00 0.00 0.00
Investment in Group companies 0 0 0 0 0 0
Investment in other companies 0 0 0 0.00 0.00 0.00
Deferred receivables 0 0 0 0.00 0.00 0.00
Deferred Tax Assets 0 0 0 0 0 0
Others 0 0 0 0.00 0.00 0.00
Good will / Misc. expenditure 0 0 0 0.00 0.00 0.00
P & L Account ( Loss ) 0 0 0 0.00 0.00 0.00
LONG TERM SOURCES 54.177 26.144 2.204 3.0919 4.2286 109

Increase in
Bank Borrowings 6.68356 0.20226 0.12418 0.00 0.00 0.00
Borrowings - Associates 0 0 0 0.00 0.00 0.00
- Directors 0 0 0 0.00 0.00 0.00
- Others 0 0 0 0.00 0.00 0.00
Deposits from dealers 0 0 0 0.00 0.00 0.00
Advance payment from dealers 0 0 0 0.00 0.00 0.00
Creditors - for goods 0 0.4879 0 2.51 0.35 0.00
- Others 0 0 0 0.00 0.00 0.00
Provisions - for tax 0 0 0 0.00 0.00 0.00
- for dividend 0 0 0 0.00 0.00 0.00
- Others 0 0 0 0.00 0.00 0.00
Interest payable 0 0 0 0.00 0.00 0.00
Installments payable in 12 months 0 0 0 0.00 0.00 0.00
Other Current Liabilities 0 0 0 0.00 0.00 0.00

Decrease in
Raw Material - Imported 0 0 0 0.00 0.00 0.00
- Indigenous 0 0 0 0.00 0.00 0.00
Work in progress 0 0 0 0.00 0.00 0.00
Finished Goods 0 0 0 0.00 0.00 15.88
Stores and Spares 0 0 0 0.00 0.00 0.00
Debtors<6months 0 0 0 0.00 0.00 0.00
Export 0 0 0 0.00 0.00 0.00
Local 5.948 0 0.29 0.00 0.00 0.30
Debtors>6months 0 0 0 0.00 0.00 0.00
Export 0 0 0 0.00 0.00 0.00
Local 0 0 0 0.00 0.00 0.00
Loans and Advances 0 0 0 0.00 0.00 0.00
Associate companies 0 0 0 0.00 0.00 0.00
Advance payment of taxes 0 0 0 0.00 0.00 0.00
Advances to suppliers 0 0 0 0.00 0.00 0.00
Deposits 0 0 0 0.00 0.00 0.00
Cash & Balances 2.54105 0.25692 0 0.00 0.00 0.76
Other current assets 0 0 0 0.00 0.00 0.00
SHORT TERM SOURCES 15.173 0.9471 0.4142 2.5089 0.3485 16.935
TOTAL SOURCES 69.35 27.091 2.6182 5.6008 4.5771 125.93
NAME:M/S. MANI MEDICAL AND GENERAL STORES
ASSESSMENT OF OCC/ODBD LIMITS

ACT ACT PROV EST PROJ PROJ

2021 2022 2023 2024 2025 2026

Total Stocks(Inventory) 13.03 13.55 13.72 14.40 15.12 15.88

Less: Sundry Creditors 0.54 1.03 0.54 3.05 2.95 3.40
Sub-Total 12.48 12.52 13.17 11.35 12.17 12.48
Less:25% margin 3.12 3.13 3.29 2.84 3.04 3.12
OCC LIMIT 9.36 9.39 9.88 8.51 9.13 9.36

Sundry Debtors 6.49 0.54 0.55 0.26 0.28 0.30

Less 40% margin 2.60 0.22 0.22 0.10 0.11 0.12
BILLS LIMIT 3.89 0.32 0.33 0.16 0.17 0.18

OCC LIMIT 9.36 9.39 9.88 8.51 9.13 9.36

BILLS LIMIT 3.89 0.32 0.33 0.16 0.17 0.18
TOTAL LIMITS 13.26 9.72 10.21 8.67 9.30 9.54
NAME:M/S. MANI MEDICAL AND GENERAL STORES
ASSESSMENT OF WC BY PROJECTED TURNOVER METHOD
ACT ACT PROV EST PROJ PROJ
2021 2022 2023 2024 2025 2026

Projected accepted Annual Gross Sales

Turnover 19.87 24.59 35.05 48.07 52.88 58.16
25% of the above 4.97 6.15 8.76 12.02 13.22 14.54
Minimum margin to be provided by the
party(5%) 0.99 1.23 1.75 2.40 2.64 2.91
NWC 21.11 5.97 6.17 3.96 4.85 5.53
BANK FINANCE -16.14 0.17 2.59 8.05 8.37 9.01
NAME:M/S. MANI MEDICAL AND GENERAL STORES
Holding levels ( in months )
ACT ACT PROV ACT PROJ PROJ
2021 2022 2023 2024 2025 2026

Raw Material #N/A 0.00 0.00 0.00 0.00 0.00

Work in Progress 0.00 0.00 0.00 0.00 0.00 0.00
Finished goods 13.65 10.24 6.26 4.42 4.22 4.02
Receivables 3.92 0.26 0.19 0.06 0.06 0.06
Creditors for goods #N/A #REF! 0.79 0.25 0.94 0.96

Purchases 20.99 15.70 25.61 38.81 42.61 46.81

FINANCIAL INDICATORS ACT ACT PROV EST PROJ PROJ

2021 2022 2023 2024 2025 2026

Capital 21.37 29.91 30.83 33.03 36.13 40.36

Reserves 0.00 0.00 0.00 0.00 0.00 0.00
Intangibles 0.00 0.00 0.00 0.00 0.00 0.00
TNW 21.37 29.91 30.83 33.03 36.13 40.36
NWC 21.11 5.97 6.17 3.96 4.85 5.53
CR 14.77 1.69 1.73 1.36 1.44 1.49
Net Sales 19.87 24.59 35.05 48.07 52.88 58.16
Op. Profit 6.85 6.89 7.12 7.26 8.10 8.98
NPBT 6.85 6.89 7.12 7.26 8.10 8.98
NPAT 6.85 6.89 7.12 7.26 8.10 8.98
Op.:NS (%) 34.48 28.03 20.32 15.10 15.32 15.45
PBT:NS(%) 34.48 28.03 20.32 15.10 15.32 15.45
Bk.B:NS(%) 4.98 31.21 22.47 16.64 15.13 13.75
TOL:TNW 0.70 2.27 3.01 2.75 2.45 2.12
DER 0.63 1.98 2.74 2.42 2.15 1.84
Depreciation 0.00 0.00 0.00 0.00 0.00 0.00
Dividend 0.00 0.00 0.00 0.00 0.00 0.00
Retained Profit 6.85 6.89 7.12 7.26 8.10 8.98

COMPUTATION OF DSCR

Particulars 2021 2022 2023 2024 2025 2026

PAT 6.85 6.89 7.12 7.26 8.10 8.98
Depreciation 0.00 0.00 0.00 0.00 0.00 0.00
Interest 31.00 44470.00 0.00 7.09 11.19 9.28
Sub Total (A) Cash Generation 37.85 44476.89 7.12 14.35 19.29 18.26
Interest on Term Loan 31.00 44470.00 0.00 7.09 11.19 9.28
Repayment of Term Loan/s 13.86 13.86 13.86 13.86 27.72 27.72
Sub Total (B) Repayment Obligations 44.86 44483.86 13.86 20.95 38.91 37.00
Yearwise DSCR 0.84 1.00 0.51 0.68 0.50 0.49
Overall DSCR 1.00 0.54

CALCULATION OF FACR
Particulars 2021 2022 2023 2024 2025 2026

Term Liabilities 13.49 59.12 59.35 57.85 56.35 54.85

Net Block 13.75 83.06 109.00 109.00 109.00 109.00
FACR 1.02 1.40 1.84 1.88 1.93 1.99
#REF!

Overall Interest Coverage 2021 2022 2023 2024 2025 2026

1) Aggregate of profit before Interest on TL Deppre 7.58 8.02 8.00 8.14 8.98 9.86
2) Aggregate of Interest on TL 31.00 44470.00 0.00 7.09 11.19 9.28
0.24 0.00 #DIV/0! 1.15 0.80 1.06
Overall Interest Coverage 0.001

Computation of ROCE 2021 2022 2023 2024 2025 2026

1) Net profit before interest on Term Loan & Taxes 7.58 8.02 8.00 8.14 8.98 9.86
2) Capital Employed i.e. ( Total liabilities -Current L 34.86 89.03 115.18 112.97 113.86 114.54
0.22 0.09 0.07 0.07 0.08 0.09
Overall ROCE 8.72%