NIKET CHOUBEY

CAPITAL ACCOUNT FOR THE YEAR ENDED ON 31.03.2013

PARTICULARS AMOUNT AMOUNT
To, Withdrawals 60000.00 By Opening Balance 225400.00
To, Closing Balance C/d 338161.00 By Income from Tuiction Rec 144200.00
By Commission income 28561.00
398161.00 398161.00

BALANCE SHEET AS ON 31.03.2013

LIABILITIES AMOUNT AMOUNT
CAPITAL ACCOUNT: FIXXED ASSETS
Closing Balance b/d 338161.00
CURRENT ASSETS
Cash & others 38161.00
Sundry debtors 300000.00

Total 338161.00 Total 338161.00

0.00

NIKET CHOUBEY
CAPITAL ACCOUNT FOR THE YEAR ENDED ON 31.03.2014
PARTICULARS AMOUNT AMOUNT
To, Withdrawals 80000.00 By, Opening Balance 338161.00

To, Closing Balance C/d 458741.00 By, Commission Income 184960.00

By, Interest Income 15620.00
538741.00 538741.00

BALANCE SHEET AS ON 31.03.2014

LIABILITIES AMOUNT AMOUNT
CAPITAL ACCOUNT: FIXED ASSETS
Closing Balance b/d 458741.00

CURRENT ASSETS

Cash & others 58741.00

Sundry debtors 400000.00

Total 458741.00 Total 458741.00

0.00
 M/S NIKET CHOUBEY
NIKET CHOUBEY
Trading Profit & Loss Account for the period 01-04-2014 to 31.03.2015
PARTICULARS AMOUNT AMOUNT
To, Opening Stock 0.00 By Contract Reciepts 465850.00

To, Purchases 405736.00 By Closing Stock 144100.00

To, Wages 80000.00
To,Gross Profit 124214.00

609950.00 609950.00

To Salary 48000.00 By Gross Profit 124214.00

To Machinr Rent 15000.00

To Diesel Expenses 14629.00
To Net Profit 46585.00
124214.00 124214.00

CAPITAL ACCOUNT FOR THE YEAR ENDED ON 31.03.2015

PARTICULARS AMOUNT AMOUNT
To, Withdrawals 60000.00 By Opening Balance 458741.00

To, Closing Balance C/d 638077.00 By Profit & Loss A/c 46585.00
Interest Income 25901.00
By Job Work income 166850.00
698077.00 698077.00

BALANCE SHEET AS ON 31.03.2015

LIABILITIES AMOUNT AMOUNT
CAPITAL ACCOUNT: Fixed Assests
Closing Balance b/d 638077.00
Current Assests
Stock in Hand 144100.00
Sundry Debtors 535000.00

Cash & Bank Balance

Sundry Creditors 74520.00 Cash In Hand 33497.00

Total 712597.00 Total 712597.00

0.00
 M/S NIKET CHOUBEY
Provisional Trading Profit & Loss Account for the period 01-04-2015 to 31.03.2016
PARTICULARS AMOUNT AMOUNT
To, Opening Stock 144100.00 By Contract Reciepts 3565250.00
.
To, Purchases 3248520.00 By Closing Stock 845210.00
To, Wages 420000.00
To, Gross Profit 597840.00

4410460.00 4410460.00

To Salary 120000.00 By Gross Profit 597840.00

To Machine Rent 95000.00
To Diesel Expenses 65241.00
To Net Profit 317599.00
597840.00 597840.00

CAPITAL ACCOUNT FOR THE YEAR ENDED ON 31.03.2016

PARTICULARS AMOUNT AMOUNT
To, Withdrawals 60000.00 By Opening Balance 638077.00

To, Closing Balance C/d 930796.00 By Profit & Loss A/c 317599.00
Interest Income 35120.00

990796.00 990796.00

PROVISIONAL BALANCE SHEET AS ON 31.03.2016

LIABILITIES AMOUNT AMOUNT
CAPITAL ACCOUNT: Fixed Assests
Closing Balance b/d 930796.00
Current Assests
Stock in Hand 845210.00
Sundry Debtors 1017000.00

Cash & Bank Balance

Sundry Creditors 965250.00 Cash In Hand 33836.00

Total 1896046.00 Total 1896046.00

0.00
 DUMAN LAL DESHMUKH
CAPITAL ACCOUNT FOR THE YEAR ENDED ON 31.03.2014
PARTICULARS AMOUNT AMOUNT
To, Withdrawals 60000.00 By, Opening Balance 965200.00
To LIC Premium 10655.00 By Income U/s 44AE 120000.00
To, Closing Balance C/d 1130745.00 By Rent Income 69880.00
By Agriculture Income 46320.00
1201400.00 1201400.00

BALANCE SHEET AS ON 31.03.2014

LIABILITIES AMOUNT AMOUNT
CAPITAL ACCOUNT: Fixed Assests
Closing Balance b/d 1130745.00 JCB 1 800000.00
JCB 2 800000.00
Current Liabilities Agriculture Land 214520.00
Sundry Creditors 704520.00

Cash & Bank Balance

Cash In Hand 20745.00
Total 1835265.00 Total 1835265.00
0.00
 DUMAN LAL DESHMUKH
CAPITAL ACCOUNT FOR THE YEAR ENDED ON 31.03.2015
PARTICULARS AMOUNT AMOUNT
To, Withdrawals 60000.00 By Opening Balance 1130745.00
To LIC Premium 10655.00 By Income U/s 44AE 180000.00
To, Closing Balance C/d 1366010.00 By Rent Income 60000.00
By Agriculture Income 65920.00
1436665.00 1436665.00

BALANCE SHEET AS ON 31.03.2016

LIABILITIES AMOUNT AMOUNT
CAPITAL ACCOUNT: Fixed Assests
Closing Balance b/d 1366010.00 JCB 1 800000.00
JCB 2 800000.00
Agriculture Land 452000.00

Cash & Bank Balance

Sundry Creditors 700000.00 Cash In Hand 14010.00

Total 2066010.00 Total 2066010.00

0.00
 CAPITAL ACCOUNT FOR THE YEAR ENDED ON 31.03.2016
PARTICULARS AMOUNT AMOUNT
To, Withdrawals 60000.00 By Opening Balance 1366010.00
To LIC Premium 10655.00 By Income U/s 44AE 180000.00
To, Closing Balance C/d 1650575.00 By Rent Income 60000.00
By Commission Income 40620.00
By Agriculture Income 74600.00
1721230.00 1721230.00

PROVISIONAL BALANCE SHEET AS ON 31.03.2016

LIABILITIES AMOUNT AMOUNT
CAPITAL ACCOUNT: Fixed Assests
Closing Balance b/d 1650575.00 JCB 1 1000000.00
JCB 2 1000000.00
Agriculture Land 410000.00

Cash & Bank Balance

Sundry Creditors 770000.00 Cash In Hand 10575.00
Total 2420575.00 Total 2420575.00
0.00
 M/s PIPARIYA BUILDING MATERIAL SUPPLIER

PROJECTED PROFIT AND LOSS ACCOUNT

(Rs.in Lacs)

PARTICULARS 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020

Sales/ Reciepts 14.69 27.80 34.36 53.23 63.88 79.65

Rent 0.60 0.60 0.72 0.72 0.72 0.72

Other Income 0.65 1.52 1.82 2.19 2.63 3.15

Total A 15.94 29.92 36.90 56.14 67.22 83.53

100.00% 87.70% 23.34% 0.52 0.20 0.24

Material Purchase 10.50 24.36 38.73 46.48 54.77 68.73

Salary & Wages 1.20 1.20 1.20 1.20 1.20 1.20

Electricals Charges 0.00 0.00 0.00 0.00 0.00 0.00

Depreciation 0.00 0.00 0.00 0.00 0.00 0.00

Telephone Expenses 0.00 0.00 0.00 0.00 0.00 0.00

Rent 0.60 0.36 0.43 0.52 0.62 0.75

Other Misc. Expenses 0.58 0.45 0.54 0.65 0.78 0.93

Sub Total 12.88 26.37 40.90 48.84 57.37 71.61

Add: Opening Stock of F.G. 0.00 0.00 0.00 12.50 14.68 15.25

Sub Total 12.88 26.37 40.90 61.34 72.05 86.86

Less: Closing Stock of F.G. 0.00 0.00 12.50 14.68 15.25 16.10

Total Cost of Sales 12.88 26.37 28.40 46.66 56.80 70.76

Pre-Operative Expenses W/off 0.00 0.00 0.00 0.00 0.00 0.00

Interest to Bank 0.00 1.21 1.21 1.24 1.24

Interest to Partners 0.00 0.00 0.00 0.00 0.00 0.00

Total B 12.88 26.37 29.61 47.87 58.04 72.00

Profit/Loss before remuneration

3.06 3.55 7.29 8.27 9.18 11.53
to partners (A-B)

Remuneration to Partners 0.00 0.00 0.00 0.00 0.00 0.00

Profit/Loss before tax 3.06 3.55 7.29 8.27 9.18 11.53

Tax on profit 0.00 0.00 0.00 0.00 0.00 0.00

Profit/Loss after tax 3.06 3.55 7.29 8.27 9.18 11.53

11.86% 19.75% 14.72% 13.66% 13.80%

 M/s PIPARIYA BUILDING MATERIAL SUPPLIER

PROJECTED BALANCE SHEET

(Rs.in Lacs)

PARTICULARS 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020

SOURCES OF FUNDS :-

(A) PROMOTORS FUND

Capital 13.66 16.51 22.90 30.27 38.25 48.57

(As per Annexure::A:annexed)

(B) LOAN FUNDS :

Secured Loan 0.00 0.00 10.00 10.00 10.00 10.00

Other Secured Loan 0.00 0.00 0.00 0.00 0.00 0.00

(Cash Credit Limit )

Unsecured Loan 0.00 0.00 0.00 0.00 0.00 0.00

(C) CURRENT LAIBILITY :

Sundry Creditors 7.00 7.70 0.00 0.00 0.00 0.00

Provisions 0.00 0.00 0.00 0.00 0.00 0.00

TOTAL (A+B+C) 20.66 24.21 32.90 40.27 48.25 58.57

APPLICATION OF FUNDS :-

(D) FIXED ASSETS

At WDV 20.52 24.10 20.00 20.00 20.00 20.00

(As per Annexure :B:annexed)

(E) CURRENT ASSETS

AND ADVANCES

Cash & Bank Balance 0.14 0.11 0.20 0.24 0.34 0.44

(As per Annexure:E:annexed)

Closing Stock of R.M. 0.00 0.00 0.00 0.00 0.00 0.00

Closing Stock of F.G. 0.00 0.00 7.70 14.68 15.25 16.10

Sundry Debtors 0.00 0.00 5.00 5.36 12.66 22.03

Advance to Suppliers 0.00 0.00 0.00 0.00 0.00 0.00

Other S.Current Assets 0.00 0.00 0.00 0.00 0.00 0.00

(F) DEPOSITS

With Bank 0.00 0.00 0.00 0.00 0.00 0.00

With other department 0.00 0.00 0.00 0.00 0.00 0.00

(F) MISC.EXPENSES

(To the extent not W/off)

Pre-opeartive Rxpenses 0.00 0.00 0.00 0.00 0.00 0.00

TOTAL (D+E+F) 20.66 24.21 32.90 40.27 48.25 58.57

 0.00 0.00 0.00 0.00 0.00 0.00

ANNEXURE : A : PROPRIETORS CAPITAL ACCOUNT (Rs.in Lacs)

PARTICULARS 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020

Opening Balance 11.30 13.66 16.51 22.90 30.27 38.25

Deposit during 0.00 0.00 0.00 0.00 0.00 0.00

Interest to Partners 0.00 0.00 0.00 0.00 0.00 0.00

Remuneration to Partners 0.00 0.00 0.00 0.00 0.00 0.00

Net profit after Tax 3.06 3.55 7.29 8.27 9.18 11.53

Total 14.36 17.21 23.80 31.17 39.45 49.77

Less:Withdrawls 0.70 0.70 0.90 0.90 1.20 1.20

Total 13.66 16.51 22.90 30.27 38.25 48.57

7.44 10.65 12.72 15.30 18.65

 Assesment of Working Capital Requirements
Form - II : Opearting Statement
As per Profit & Loss Account Estimates for the year ending 31st March (Rs.in Lac)
2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020
Last Year Last Year Next Following Following Following
M/s PIPARIYA BUILDING MATERIAL SUPPLIER
Actuals Actuals YR-Projec. YR-Projec. YR-Projec. YR-Projec.
(1) (2) (3) (4) (5) (5)
1. Gross sales - (i) Domestic sales 14.69 27.80 34.36 53.23 63.88 79.65
(iii) Other Income - - - - - -
Add other revenue income 0.60 0.60 0.72 0.72 0.72 0.72
Total 15.29 28.40 35.08 53.95 64.60 80.37
2. Less excise duty - - - - - -
Add Cenvat Credit Received - - - - - -
3. Net sales(item 1 - item 2) 15.29 28.40 35.08 53.95 64.60 80.37
4. % age rise (+) or fall (-) in net sales as compared to
previous year (annualised) 100.00% 85.74% 23.52% 53.80% 19.73% 24.42%
5. Cost of sales
i) Raw materials(including stores & spares and 10.50 24.36 38.73 46.48 54.77 68.73
other items used in the process of manufacture
(a) Raw material consumed (Indegenous) 10.50 24.36 38.73 46.48 54.77 68.73
(b) Purchase of finished goods - - - - - -
ii) Other spares - - - - - -
(a) Imported - - - - - -
(b) Indigenous(Furnace Oil & Stores & spares) - - - - - -
iii)Power and fuel - - - - - -
iv) Staff Salary & Wages 1.20 1.20 1.20 1.20 1.20 1.20
v) Other Trading expenses - - - - - -
vi) Depreciation - - - - - -
vii) SUB-TOTAL (i to vi) 11.70 25.56 39.93 47.67 55.96 69.93
viii) Add:Opening stocks-in-process - - - - - -
Sub-total 11.70 25.56 39.93 47.67 55.96 69.93
ix) Deduct:Closing stocks-in-process - - - - - -
x) Cost of Production 11.70 25.56 39.93 47.67 55.96 69.93
xi) Add : Opening stock of Finished goods - - - 12.50 14.68 15.25
Sub-total 11.70 25.56 39.93 60.17 70.64 85.18
xii) Deduct closing stock of Finished goods - - 12.50 14.68 15.25 16.10
xiii) SUB-TOTAL (Total cost of sales) 11.70 25.56 27.43 45.49 55.39 69.08
Gross Profit 3.59 2.84 7.65 8.46 9.20 11.30
6. Selling, general & adm. expenses 1.18 0.81 0.97 1.17 1.40 1.68
7. SUB-TOTAL (5+6) 12.88 26.37 28.40 46.65 56.79 70.76
8. Operating profit before interest(3-7) 2.41 2.03 6.68 7.30 7.80 9.62
9. Interest - - 1.21 1.21 1.24 1.24
10.Operating profit after interest(8-9) 2.41 2.03 5.47 6.09 6.56 8.38
11. (i) Add other non-operating income
(a) Interest / Discount Received - - - - - -
(b) Dividend received - - - - - -
(c) Other Income 0.65 1.52 1.82 2.19 2.63 3.15
(d) Previous Year Adjustments - - - - - -
Sub-total (income) 0.65 1.52 1.82 2.19 2.63 3.15
(ii) Deduct other non-operating exp.
(a)Misc.Exp.& W/o - - - - - -
(b)Prov.for Doubtful Debts. - - - - -
Sub-total(expenses) - - - - - -
(iii) Net of other non-operating income/expenses 0.65 1.52 1.82 2.19 2.63 3.15
12. Profit before tax/loss {10+11(iii)} 3.06 3.55 7.29 8.28 9.19 11.53
13. Provision for taxes - - - - - -
14. Net profit/loss (12-13) 3.06 3.55 7.29 8.28 9.19 11.53
(a) Equity divident paid (withdrawal) - - - - -
(b) Dividend Rate 0% 0% 0% 0% 0% 0%
© Interest to partners - - - - - -
(d)Remunaration to partners - - - - - -
15. Sub Total (a to d) - - - - - -
16. Retained profit (14-15) 3.06 3.55 7.29 8.28 9.19 11.53

Page 10 file:///conversion/tmp/activity_task_scratch/757841797.xls
 FORM - III
ANALYSIS OF BALANCE SHEET
M/s PIPARIYA BUILDING MATERIAL SUPPLIER 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020
Last Year Last Year Next Following Following Following
LIABILITIES Actuals Actuals YR-Projec. YR-Projec. YR-Projec. YR-Projec.
CURRENT LIABILITIES (1) (2) (3) (4) (5) (5)
1.Short-term borrowings from banks(incld.bills purcha-
sed,discounted & excess borrowoing placed on repay-
ment basis) (i) From Applicant Bank - - 10.00 10.00 10.00 10.00
(ii) From other banks - - - - - -
(iii) (of which BP & BD) - - - - - -
Sub total (A) - - 10.00 10.00 10.00 10.00
2. Short term borrowings from others - - - - - -
3. Sundry creditor (Trade) 7.00 7.70 - - - -
4. Advance payments from customers/dep. from dealers - - - - - -
5. Provision for taxation - - - - - -
6. Dividend payable - - - - - -
7. Other statutory liabilities (due within one year) - - - - - -
8. Deposits/Instalments of term loans/DPGs/Debentures, e - - - - - -
(due within one year)
9. Other current liabilities & provisions (due in 1yr.) - - - - - -
(Specify major items) Expenses payable - - - - - -
b. Sundry Provisions - - - - - -
Other Current Liabilities [Sub-total (B)] 7.00 7.70 - - - -
10. Total Current Liabilities( total of 1 to 9 excl 1(iii)) 7.00 7.70 10.00 10.00 10.00 10.00
TERM LIABILITIES
11.Debentures (not maturing within 1 yr.) - - - - - -
12.Prefrence shares(redeemable after1yr.) - - - - - -
13.Term loans(excld instalments payable within 1 yr.) - - - - - -
14.Deferred Payment Credit excluding instt.due within 1 yr - - - - - -
15.Unsecured Loans (repayable after 1 yr.) - - - - - -
16.Other term liabilities(Term Deposit maturing after one y - - - - - -
17. TOTAL TERM LIABILITIES - - - - - -
17(a). Inter Unit Balance - - - - - -
18. Total Outside Liabilities(item 10 +17) 7.00 7.70 10.00 10.00 10.00 10.00
NET WORTH
19.Capital 13.66 16.51 22.90 30.27 38.25 48.57
20.General reserve on account of share premium - - - - - -
21.Capital Reserve (Capital subsidy) - - - - - -
22.Other reserves(excluding provisions) - - - - - -
23.Surplus(+) or deficit(-) in P&L account - - - - - -
23(a).Others - Share Premium - - - - - -
23(b). Capital subsidy - - - - - -
23(c). Deposits from Family Members as Unsecured Loans - - - - - -
24. NET WORTH 13.66 16.51 22.90 30.27 38.25 48.57
25. TOTAL LIABILITIES 20.66 24.21 32.90 40.27 48.25 58.57

Page 11 file:///conversion/tmp/activity_task_scratch/757841797.xls
 FORM - III (Continued)
ANALYSIS OF BALANCE SHEET
Rs in lakhs
M/s PIPARIYA BUILDING MATERIAL SUPPLIER 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020
Last Year Last Year Next Following Following Following
ASSETS Actuals Actuals YR-Projec. YR-Projec. YR-Projec. YR-Projec.
CURRENT ASSETS (1) (2) (3) (4) (5) (5)
26.Cash and bank balances 0.14 0.11 0.20 0.24 0.34 0.44
27.Investments(other than long term investments) - - - - - -
(i) Fixed Deposits - - - - - -
(ii)Other Fixed deposits with bank - - - - - -
28.(i) Receivables other than defered & export - - 5.00 5.36 12.66 22.03
( including bills purchased and dicounted by banks) - - - - - -
(ii)Export receivables(incld bills purchased & dis.by bank) - - - - - -
29.Instalments of deferred receivables(due within 1 yr.) - - - - - -
30.Inventory: - - 7.70 14.68 15.25 16.10
(i) Raw materials(including stores & other items - - - - - -
used in the process of manufacture)
a)Imported - - - - - -
b)Indigenous - - - - - -
(ii) Stocks-in-process - - - - - -
(iii)Finished goods - - 7.70 14.68 15.25 16.10
(iv) Other consumable spares - - - - - -
a)Imported - - - - - -
b)Indigenous - - - - - -
31.Advances to suppliers of raw materials & stores/spares - - - - - -
32. Advance payment of taxes & Prepaid insurance - - - - - -
33.Other current assets - - - - - -
- Deposits - - - - -
- Others - - - - -
34. TOTAL CURRENT ASSETS(total of 26 to 33) 0.14 0.11 12.90 20.28 28.25 38.57
FIXED ASSETS
35.Gross Block(land & building,machinery,work-in-process 20.52 24.10 20.00 20.00 20.00 20.00
36.Depreciation to date - - - - - -
37. NET BLOCK (35-36) 20.52 24.10 20.00 20.00 20.00 20.00
OTHER NON-CURRENT ASSETS
38.Investments/book debts/adv./deposits which are not - - - - -
Current Assets
(i) a)Investments in subsidiary companies/affiliates - - - - - -
b)Others [amount enmarked for future expansion] - - - - - -
(ii)Advances to suppliers of capital goods & contractors - - - - - -
(iii)Inter unit A/c. - - - - - -
(iv)Others- - - - - - -
-Security & deposit - - - - -
-Any other Non-Current deposits - - - - - -
39.Non-consumables stores & spares - - - - - -
40.Other non-current assets incl.dues from directors & Depo - - - - - -
41. TOTAL OTHER NON-CURR.ASSETS - - - - - -
42.Intangible assets(patents, goodwill, prelim. exp.
bad/doubtful expenses not provided for, etc.) - - - - - -
43. TOTAL ASSETS (34+37+41+42) 20.66 24.21 32.90 40.28 48.25 58.57
TOTAL LIABILITIES 20.66 24.21 32.90 40.28 48.25 58.57
44. TANGIBLE NET WORTH (24-42) 13.66 16.51 22.90 30.27 38.25 48.57
45. NET WORKING CAPITAL(17+24)-(37+41+42) : (6.86) (7.59) 2.90 10.28 18.25 28.57
46. Current Ratio 0.02 0.01 1.29 2.03 2.83 3.86
47. Total Outside Liabilities/ Tangible Net Worth 0.51 0.47 0.44 0.33 0.26 0.21

Page 12 file:///conversion/tmp/activity_task_scratch/757841797.xls
 FORM - IV
Comparative statement of Current assets & Current Liabilities
M/s PIPARIYA BUILDING MATERIAL SUPPLIER
2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020
I. CURRENT ASSETS Last Year Last Year Next Following Following Following
Actuals Actuals YR-Projec. YR-Projec. YR-Projec. YR-Projec.
(1) (2) (3) (4) (5) (5)
1.Raw materials including stores & other items used in
the process of manufacturing
(a) Imported : Amount
: Month's consumption - - - - - -
(b) Indigenous : Amount - - - - - -
: Month's consumption - - - - - -
2.Other consumable spares, excldg. those included in(1) above
(a) Imported : Amount - - - - - -
: Month's consumption - - - - - -
(b) Indigenous : Amount - - - - - -
: Month's consumption - - - - - -
3. Stocks-in-process : Amount - - - - - -
: Month's cost of production - - - - - -
4. Finished goods : Amount - - 7.70 14.68 15.25 16.10
: Month's cost of Sales - - (3.37) (3.87) (3.30) (2.80)
5. Receivables other than export & defered receivables
( Incldg. bills purchased & discounted by bank)
: Amount - - 5.00 5.36 12.66 22.03
: Month's Domestic Sales( includg. defered payment sales) - - (1.75) (1.21) (2.38) (3.32)
6. Export receivables(incldg. bills purchased & disc.)
: Amount - - - - - -
: Month's export Sales - - - - - -
7. Advance to suppliers of materials & stores/spares,Cons - - - - - -
8. Other current assets includg. cash & bank balances &
defered receivables due within one years (Specify major items) 0.14 0.11 0.20 0.24 0.34 0.44
: Cash & bank balances 0.14 0.11 0.20 0.24 0.34 0.44
: Investment except long-term investment of def. receivales - - - - - -
: Others - - - - - -
9. TOTAL CURRENT ASSETS 0.14 0.11 12.90 20.28 28.25 38.57
II. CURRENT LIABILITIES
(Other than bank borrowing for working capital) - - - - - -

10. Creditors for purchase of raw materials,stores &

consumable spares : Amount 7.00 7.70 - - - -
: Month's purchase (8.00) (3.79) - - - -
11. Advance from customers - - - - - -
12. Statutory liabilities - - - - - -
13. Other current liabilities-specify major items - -
a) S T borrowings-others - - - - - -
b) Dividend payable - - - - - -
c) Instalments of TL, DPS & public deposits - - - - - -
d) Other current liabilities & provisions - - - - - -
14. TOTAL 7.00 7.70 - - - -

d:\my document\ricemill\ganga parboiling\757841797.xls\OUTPUT

 FORM - V
Computation of Assessed Bank Finance for Working Capital (Rs.in Lac)
As per Balance sheet as at 31st March
2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020
ASSESSED BANK FINANCE Last Year Last Year Next Following Following Following
Actuals Actuals YR-Projec. YR-Projec. YR-Projec. YR-Projec.
(1) (2) (3) (4) (5) (5)

1. Total current assets 0.14 0.11 12.90 20.28 28.25 38.57

2. Other current laibilities(other than bank borrowing) 7.00 7.70 - - - -
3. Working capital gap -6.86 -7.59 12.90 20.28 28.25 38.57
4. Net working capital (6.86) (7.59) 2.90 10.28 18.25 28.57
5. Assessed Bank Finance 0.00 0.00 10.00 10.00 10.00 10.00
6. NWC to Total Current Assets % -4900.00% -6900.00% 22.48% 50.69% 64.60% 74.07%
7. Bank Finance to TCA % 0.00% 0.00% 77.52% 49.31% 35.40% 25.93%
8. Sundry Creditors to TCA % 5000.00% 7000.00% 0.00% 0.00% 0.00% 0.00%
9. Other Current Liability to Total Current assets % 5000.00% 7000.00% 0.00% 0.00% 0.00% 0.00%

First Method of Lending 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020

(1) (2) (3) (4) (5) (5)
1. Total Current Assets 0.14 0.11 12.90 20.28 28.25 38.57
2. Other Current Liabilities 7.00 7.70 - - - -
3. Working Capital Gap (6.86) (7.59) 12.90 20.28 28.25 38.57
4. Min.stipulated Net Working capital (25% of WCG (1.72) (1.90) 3.23 5.07 7.06 9.64
excluding export receivables )
5. Actual / projected net working capial (6.86) (7.59) 2.90 10.28 18.25 28.57
6. Item 3 minus Item 4 (5.15) (5.69) 9.68 15.21 21.19 28.93
7. Item 3 minus item 5 - - 10.00 10.00 10.00 10.00
8. Maximum permissible bank finance (lower of 6 or 7) - - 10.00 10.00 10.00 10.00
9. Excess borrowings representing shortfall in NWC - - 10.00 10.00 10.00 10.00

Second Method of Lending 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020

(1) (2) (3) (4) (5) (5)
1. Total Current Assets 0.14 0.11 12.90 20.28 28.25 38.57
2. Other Current Liabilities 7.00 7.70 - - - -
3. Working Capital Gap (6.86) (7.59) 12.90 20.28 28.25 38.57
4. Min.stipulated Net Working capital (25% of total 0.04 0.03 3.23 5.07 7.06 9.64
Current Assets excluding export receivables )
5. Actual / projected net working capial (6.86) (7.59) 2.90 10.28 18.25 28.57
6. Item 3 minus Item 4 (6.90) (7.62) 9.68 15.21 21.19 28.93
7. Item 3 minus item 5 - - 10.00 10.00 10.00 10.00
8. Maximum permissible bank finance (lower of 6 or 7) - - 10.00 10.00 10.00 10.00
9. Excess borrowings representing shortfall in NWC - - 10.00 10.00 10.00 10.00

COMPUTATION OF LIMIT ON TURNOVER BASIS 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020
(1) (2) (3) (4) (5) (5)
1.Annual Turnover as projected by borrower 15.29 28.40 35.08 53.95 64.60 80.37
2.Turnover as accepted by Bank 15.29 28.40 35.08 53.95 64.60 80.37
3.Working Capital Requirements [25% of sales I.e.item(b)] 3.82 7.10 8.77 13.49 16.15 20.09
4.Minimum margin required [5% of sales I.e.item (b)] 0.76 1.42 1.75 2.70 3.23 4.02
5.Actual margin availabe (Current Assets minus current liabilitie (6.86) (7.59) 2.90 10.28 18.25 28.57
6. Item 3 minus Item 4 3.06 5.68 7.02 10.79 12.92 16.07
7. Item 3 minus item 5 10.68 14.69 5.87 3.21 (2.10) (8.48)
8. Maximum permissible bank finance (lower of item 6 or 7) (7.62) (9.01) 1.15 7.58 15.02 24.55

d:\my document\ricemill\ganga parboiling\757841797.xls\OUTPUT

 Assesment of Working Capital Requirements
Form -VI Financial Indicators
2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020
Last Year Last Year Next Following Following Following
M/s PIPARIYA BUILDING MATERIAL SUPPLIER
Actuals Actuals YR-Projec. YR-Projec. YR-Projec. YR-Projec.
(1) (2) (3) (4) (5) (5)
1. Net Sales 15.29 28.40 35.08 53.95 64.60 80.37
2. Profit Before Tax 3.06 3.55 7.29 8.28 9.19 11.53
3. Profit After Tax 3.06 3.55 7.29 8.28 9.19 11.53
4. Capital 13.66 16.51 22.90 30.27 38.25 48.57
5. Tangible Net Worth 13.66 16.51 22.90 30.27 38.25 48.57
6. Total Outside Liability 7.00 7.70 10.00 10.00 10.00 10.00
7. TOL / TNW 0.51 0.47 0.44 0.33 0.26 0.21
8. Total Tangible Asset 20.66 24.21 32.90 40.28 48.25 58.57
9. PBT / TTA ( % ) 14.81% 14.66% 22.16% 20.55% 19.05% 19.68%
10. Operating Expenses 12.88 26.37 28.40 46.65 56.79 70.76
11. Operating Expenses / Net Sales ( % ) 84.24% 92.85% 80.97% 86.47% 87.92% 88.04%
12. Cost Of Sales / Net sales ( % ) 76.52% 90.00% 78.20% 84.31% 85.75% 85.95%
13. Depreciation 0.00 0.00 0.00 0.00 0.00 0.00
14. Interest 0.00 0.00 1.21 1.21 1.24 1.24
15. Net Working Capital -6.86 -7.59 2.90 10.28 18.25 28.57
16. Cash accruals 3.06 3.55 7.29 8.28 9.19 11.53
17. Inventory + Receivables 0.00 0.00 12.70 20.04 27.91 38.13
18. Assessed Bank Finance 0.00 0.00 10.00 10.00 10.00 10.00
19. PBDIT 3.06 3.55 8.50 9.49 10.43 12.77
20. PBDIT / Intt. 3.06 3.55 7.02 7.84 8.41 10.30
21. PBDIT / TTA 14.81 14.66 25.84 23.55 21.62 21.80
22. Purchases 10.50 24.36 38.73 46.48 54.77 68.73
23. Sundry Creditors 7.00 7.70 0.00 0.00 0.00 0.00
24. TOL / TNW 0.51 0.47 0.44 0.33 0.26 0.21
25. Current Ratio (CA /CL) 0.02 0.01 1.29 2.03 2.83 3.86
26. Bank Finance / TCA ( % ) 0.00% 0.00% 77.52% 49.31% 35.40% 25.93%
27. Gross Sales / Total Current Assets 109.21 258.18 2.72 2.66 2.29 2.08
28. Operating Profit / Net Sales ( % ) 15.76% 7.15% 19.03% 13.53% 12.08% 11.96%
29. Operating Profit / TTA ( % ) 11.67% 8.38% 20.29% 18.12% 16.18% 16.42%
30. Operating Profit / TNW ( % ) 17.64% 12.30% 29.15% 24.11% 20.41% 19.80%
31. Operating Profit / Gross Fixed Assets( % ) 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
32. Net Profit / Net Sales ( % ) 20.01% 12.50% 20.78% 15.34% 14.23% 14.34%
33. Net Profit / TTA ( % ) 14.81% 14.66% 22.16% 20.55% 19.05% 19.68%
34. Net Profit / TNW ( % ) 22.40% 21.50% 31.83% 27.34% 24.03% 23.73%
35. Net Profit / Gross Fixed Assets ( % ) 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
36. (Inventory + Receivable)/Net Sales (days) - - 132 136 158 173
37. Cash Accruals / TTA ( %) 14.81% 14.66% 22.16% 20.55% 19.05% 19.68%
38. PBT to Net Sales (%) 20.01 12.50 20.78 15.34 14.23 14.34
39.Total Debt Equity Ratio 0.51 0.47 0.44 0.33 0.26 0.21

d:\mydocument\proposal\ricemill\ganga parboiling\757841797.xls\RATIO