Cost of Project

Particulars Amount in Rupees Rupees in Lakhs

Machinery 7,60,000 7.60

Working Capital 4,90,000 4.90

Total cost 12,50,000 12.50

SOURCE OF FINANCE
Particulars Type of Loan Total Cost Bank Loan (95%) Promoters contribution(5%)
Machinery Term Loan 7,60,000.00 7,22,000.00 38,000.00

Working Capital Cash Credit 4,90,000.00 4,65,500.00 24,500.00

Total 12,50,000.00 11,87,500.00 62,500.00
Rupees in Lakhs 12.50 11.88 0.63
M/s Varshitha Enterprises Rs. In Lakhs Rs. In Lakhs Rs. In Lakhs Rs. In Lakhs Rs. In Lakhs
Yr > CMA 31.03.2025 31.03.2026 31.03.2027 31.03.2028 31.03.2029
FINANCIAL INDICATORS Estimated Projected Projected Projected Projected
Performance / Financial Indicators
Net Sales 51.26 56.39 62.02 68.23 75.05
Other Income 0.00 0.00 0.00 0.00 0.00
Profit before Tax 2.91 4.68 5.48 7.25 8.93
Profit after Tax 2.91 4.68 5.48 7.25 8.93
Depreciation 1.14 0.97 0.82 0.70 0.60
Cash generation 4.05 5.65 6.30 7.95 9.52
Paid up Capital 1.00 3.91 7.70 11.18 16.42
Tangible Net Worth 3.91 7.70 11.18 16.42 23.35
Fixed Assets 6.46 5.49 4.67 3.97 3.37
Term Liabilities 6.28 5.03 3.63 2.06 0.31
Investments 0.00 0.00 0.00 0.00 0.00

Performance / Financial Indicators

Current Assets 9.90 16.59 19.41 21.40 22.36
Current Liabilities 7.11 11.06 12.56 13.11 13.37
Net Working Capital 2.79 5.53 6.85 8.29 8.99
Current Ratio 1.39 1.50 1.55 1.63 1.67
TOL / TNW 3.43 2.09 1.45 0.92 0.59
TOL / TNW ( considering unsecured
loans as part of tabgible net worth) 3.43 2.09 1.45 0.92 0.59
Debt Equity Ratio 1.61 0.65 0.32 0.13 0.01
Interest Coverage ratio 4.80 5.87 7.23 10.38 15.37
Net profit / Net sales (%) 5.67 8.30 8.84 10.62 11.90
Dividend Paid (%) 0.00 0.00 0.00 0.00 0.00
Dividend / Net profit (%) 0.00 0.00 0.00 0.00 0.00
EPS 0.00 0.00 0.00 0.00 0.00
Gross Sales 51.26 56.39 62.02 68.23 75.05
Net Sales 51.26 56.39 62.02 68.23 75.05

Raw material consumption- Imported 0.00 0.00 0.00 0.00 0.00

Raw material consumption- Domestic 45.45 45.90 46.36 49.15 52.09

Cost of Production 55.49 57.09 58.01 61.90 66.02
Cost of Sales 47.29 50.54 55.53 60.13 65.46
Operative Profit 2.91 4.68 5.48 7.25 8.93
Net Profit before Tax 2.91 4.68 5.48 7.25 8.93

Turnover method of lending 31.03.2025 31.03.2026 31.03.2027 31.03.2028 31.03.2029

A. Turnover 51.26 56.39 62.02 68.23 75.05
B. 25% of sales Turnover 12.82 14.10 15.51 17.06 18.76
C. 5% of sales Turnover Projected as
margin 2.56 2.82 3.10 3.41 3.75
D. Actual NWC existing 2.79 5.53 6.86 8.30 9.00
E. (B-C) 10.25 11.28 12.40 13.65 15.01
F. (B-D) 10.02 8.56 8.65 8.76 9.76
G. MPBF (E or F whichever is less) 10.02 8.56 8.65 8.76 9.76
H. (C-D) Additional margin to be
brought in 0.00 0.00 0.00 0.00 0.00
max as per NWC (I.e. 4 times NWC) 2.79 5.53 6.86 8.30 9.00
SECOND METHOD OF LENDING 31.03.2025 31.03.2026 31.03.2027 31.03.2028 31.03.2029
(A) Position of current Assets

Raw material consumption- Imported 0.00 0.00 0.00 0.00 0.00

Raw material consumption- Domestic 0.00 0.00 0.00 0.00 0.00

(Months consumption) 0.00 0.00 0.00 0.00 0.00
Consumable stores 0.00 0.00 0.00 0.00 0.00
(Months consumption) 0.00 0.00 0.00 0.00 0.00
Stock in process 0.00 0.00 0.00 0.00 0.00
(Months cost of production) 0.00 0.00 0.00 0.00 0.00
Finished goods 8.20 14.75 17.23 19.00 19.56
(Months cost of sales) 2.08 3.50 3.72 3.79 3.59
Receivable-Exports 0.00 0.00 0.00 0.00 0.00
Receivable - Domestic 1.35 1.39 1.40 1.54 1.85
(Months sales) 0.32 0.30 0.27 0.27 0.30
Other Current Assets 0.35 0.45 0.78 0.86 0.95
TOTAL (A) 9.90 16.59 19.41 21.40 22.36
(B) Position of Current Liabilities
other than Bank Borrowings
Credit for purchase of RM, Stores/
Spares 1.85 5.75 6.85 7.30 7.45
(month purchase) 0.00 0.00 0.00 0.00 0.00
Adv. From customers 0.00 0.00 0.00 0.00 0.00
Statutory liabilities 0.00 0.00 0.00 0.00 0.00
Other current liabilities 0.60 0.65 1.05 1.15 1.26
TOTAL (B) 2.45 6.40 7.90 8.45 8.71

(C)Working Capital gap (A-B) 7.45 10.19 11.51 12.95 13.65

(D) Minimum stipulated NWC (13% of

CA excl. Export receivables) 1.86 2.55 2.88 3.24 3.41
(E) Actual / Projected NWC 2.79 5.53 6.86 8.30 9.00
(F) Item C minus Item D 5.59 7.64 8.64 9.72 10.24
(G) Item C minus Item E 4.66 4.66 4.66 4.66 4.65
(H) Eligible Credit (Item F or G
whichever is lower) 4.66 4.66 4.66 4.66 4.65
(I) Excess Borrowings 4.66 4.66 4.66 4.66 4.65
Build up of Net Working Capital
(NWC) 31.03.2025 31.03.2026 31.03.2027 31.03.2028 31.03.2029

Actual NWC at beginning of the year 0.00 2.79 5.53 6.86 8.30
ADD : Retained Profit for the year (Net
Profit after tax and dividend) 2.91 4.68 5.48 7.25 8.93
Depreciation 1.14 0.97 0.82 0.70 0.60
Additional Long Term Funds:
Increase in Capital 1.00 0.00 0.00 0.00 0.00
Decrease in Fixed Assets 0.00 0.00 0.00 0.00 0.00
Increase in Term Liabilities 6.28 0.00 0.00 0.00 0.00
Decrease in NCA 0.00 0.00 0.00 0.00 0.00
SUB TOATAL 11.32 8.44 11.84 14.80 17.82
LESS: Cash Loss 0.00 0.00 0.00 0.00 0.00
Decrease in Capital 0.00 0.89 2.00 2.00 2.00
Reduction in Term Liabilities 0.00 1.25 1.40 1.57 1.75
Increase in Fixed Assets 7.60 0.00 0.00 0.00 0.00
Increase in NCA 0.93 0.77 1.58 2.94 5.07
SUB TOTALS 8.53 2.91 4.98 6.51 8.82
NWC as at the end of the year 2.79 5.53 6.86 8.30 9.00
ANNEXURE - III
OPERATING STATEMENT

Year ended -> 31.03.2025 31.03.2026 31.03.2027 31.03.2028 31.03.2029

Estimated Projected Projected Projected Projected
Operating Income
Exports 0.00 0.00 0.00 0.00 0.00
Domestic Sales 51.26 56.39 62.02 68.23 75.05
Gross Sales 51.26 56.39 62.02 68.23 75.05
Less: Excise 0.00 0.00 0.00 0.00 0.00
Net Sales (A) 51.26 56.39 62.02 68.23 75.05
Export Incentives/Other operating
income 0.00 0.00 0.00 0.00 0.00
Total Operating Income 51.26 56.39 62.02 68.23 75.05
Operating Expenses
a) Raw material - Imported 0.00 0.00 0.00 0.00 0.00
- Indigenous 45.45 45.90 46.36 49.15 52.09
- Traded goods 0.00 0.00 0.00 0.00 0.00
b) Stores and spares - Imported
- Indigenous 0.00 0.00 0.00 0.00 0.00
c) Processing Charges 0.13 0.00 0.00 0.00 0.00
d) Salaries 4.20 4.62 4.85 5.34 5.87
e) Electricity charges 0.10 0.18 0.20 0.22 0.24
f) General Expenses 0.05 0.45 0.54 0.65 0.78
g) Administration Expenses 0.00 0.00 0.00 0.00 0.00
h) Repairs and maintanence 0.22 0.35 0.39 0.42 0.47
i) Advertisement Expenses 0.00 0.00 0.00 0.00 0.00
j) Transpotation charges 4.20 4.62 4.85 5.43 5.98
k) Rent 0.00 0.00 0.00 0.00 0.00
l)Audit Fee 0.00 0.00 0.00 0.00 0.00
j) Depreciation 1.14 0.97 0.82 0.70 0.60
Add: Opening stock of WIP 0.00 0.00 0.00 0.00 0.00
Less: Closing stock of WIP 0.00 0.00 0.00 0.00 0.00
Cost of production 55.49 57.09 58.01 61.90 66.02
Add: Opening stock of FG 0.00 8.20 14.75 17.23 19.00
Less: Closing stock of FG 8.20 14.75 17.23 19.00 19.56
Cost of sales 47.29 50.54 55.53 60.13 65.46
j)Selling and general expenses 0.00 0.00 0.00 0.00 0.00
k) Interest 1.06 1.16 1.01 0.85 0.66
- On Term Loan 0.63 0.64 0.49 0.33 0.14
- working capital loan 0.43 0.52 0.52 0.52 0.52
Total operating expenses (B) 48.35 51.70 56.54 60.98 66.12
Operating Income (A-B) 2.91 4.68 5.48 7.25 8.93
Non operating Income 0.00 0.00 0.00 0.00 0.00
Non operating expenses 0.00 0.00 0.00 0.00 0.00
Non operative surplus 0.00 0.00 0.00 0.00 0.00
Profit before tax 2.91 4.68 5.48 7.25 8.93
Provision for tax 0.00 0.00 0.00 0.00 0.00
Profit after tax 2.91 4.68 5.48 7.25 8.93
Dividend 0.00 0.00 0.00 0.00 0.00
Retained earnings 2.91 4.68 5.48 7.25 8.93
Cash profit 4.05 5.65 6.30 7.95 9.52
Cash Loss 0.00 0.00 0.00 0.00 0.00
ANALYSIS OF BALANCE SHEETS
ANNEXURE-IV
M/s Varshitha Enterprises
Year Ended -> 31.03.2025 31.03.2026 31.03.2027 31.03.2028 31.03.2029
Liabilities
1.Share capital 1.00 3.91 7.70 11.18 16.42
2.Reserves and Surplus (excluding
revaluation reserve) 2.91 4.68 5.48 7.25 8.93
2a. Less:Drawings 0.00 0.89 2.00 2.00 2.00
Share Holders' Fund (A) 3.91 7.70 11.18 16.42 23.35
Term Liabilities 0.00 0.00 0.00 0.00 0.00
3.Preference Share Capital 0.00 0.00 0.00 0.00 0.00
4.Debentures 0.00 0.00 0.00 0.00 0.00
5.Term deposits from public 0.00 0.00 0.00 0.00 0.00
6.Deferred Payment guarantee 0.00 0.00 0.00 0.00 0.00
7.Term loan from banks/FIs 6.28 5.03 3.63 2.06 0.31
8.Loans from directors/relatives 0.00 0.00 0.00 0.00 0.00
9.Other Term Liabilities 0.00 0.00 0.00 0.00 0.00
Total Term liabilities (B) 6.28 5.03 3.63 2.06 0.31
Current Liabilities
10.Short term borrowings from
banks ag. Stocks, stores, receivables
etc. 0.00 0.00 0.00 0.00 0.00
11.Borrowings from bank by way of
Bills purchased/discounted
12.Working capital Term Loan 4.66 4.66 4.66 4.66 4.66
13.Sundry creditors (trade) 1.85 5.75 6.85 7.30 7.45
14.Sundry creditors for expenses 0.00 0.00 0.00 0.00 0.00
15.Advances/progress payments from
customers 0.00 0.00 0.00 0.00 0.00
16.Unsecured borrowings – others 0.00 0.00 0.00 0.00 0.00
17.Deposits maturing within 1 year 0.00 0.00 0.00 0.00 0.00
18.Interest and other charges accrued
and due for payment 0.00 0.00 0.00 0.00 0.00
19.Provision for tax (Net) 0.00 0.00 0.00 0.00 0.00
20.Dividend payable 0.00 0.00 0.00 0.00 0.00
21.Other statutory liabilities 0.00 0.00 0.00 0.00 0.00

22.Other current liabilities/provisions 0.60 0.65 1.05 1.15 1.26

Total Current Liabilities ( C ) 7.11 11.06 12.56 13.11 13.37
Total Liabilities (A +B+C) 17.29 23.78 27.36 31.59 37.03
M/s Varshitha Enterprises
Year Ended -> 31.03.2025 31.03.2026 31.03.2027 31.03.2028 31.03.2029
Current Assets
1.Cash and Bank balances 0.35 0.45 0.78 0.86 0.95
2.Investments 0.00 0.00 0.00 0.00 0.00
a) Govt. & other trusty securities 0.00 0.00 0.00 0.00 0.00
b) Fixed deposits with banks
including margin on BGs/LCs 0.00 0.00 0.00 0.00 0.00
including margin on BGs/LCs 0.00 0.00 0.00 0.00 0.00
3.Quoted investments 0.00 0.00 0.00 0.00 0.00
4.Receivables 1.35 1.39 1.40 1.54 1.85
a) Outstanding below 6 months 1.35 1.39 1.40 1.54 1.85
b) Outstanding above 6 months 0.00 0.00 0.00 0.00 0.00
Export incentives/refunds 0.00 0.00 0.00 0.00 0.00
5.Inventory 8.20 14.75 17.23 19.00 19.56
a) Raw materials - Indigenous 0.00 0.00 0.00 0.00 0.00
b) Raw materials - Imported 0.00 0.00 0.00 0.00 0.00
c) Stores and spares 0.00 0.00 0.00 0.00 0.00
d) Stocks/work-in-process 0.00 0.00 0.00 0.00 0.00
e) Finished goods 8.20 14.75 17.23 19.00 19.56
6.Adv. recoverable in cash or kind 0.00 0.00 0.00 0.00 0.00
7.Advances to suppliers 0.00 0.00 0.00 0.00 0.00
8.Advance Income tax (Net) 0.00 0.00 0.00 0.00 0.00
9.Other current assets 0.00 0.00 0.00 0.00 0.00
Total Current Assets (D) 9.90 16.59 19.41 21.40 22.36
Fixed Assets
10.Gross Block (less revaluation) refer
Depreciation sheet 7.60 6.46 5.49 4.67 3.97
10a. Non Depreciable Asset 0.00 0.00 0.00 0.00 0.00
11.Less: Depreciation 1.14 0.97 0.82 0.70 0.60
12.Add: Capital work-in-progress 0.00 0.00 0.00 0.00 0.00
Net Fixed Assets (E) 6.46 5.49 4.67 3.97 3.37
Non Current Assets
13.Investments in subsidiaries /
affiliates 0.00 0.00 0.00 0.00 0.00
14.Other investments 0.00 0.00 0.00 0.00 0.00
15.Margin on DPGs 0.00 0.00 0.00 0.00 0.00

16.Adv. to suppliers of capital goods 0.00 0.00 0.00 0.00 0.00

17.Deferred receivables 0.00 0.00 0.00 0.00 0.00
18.Others/Miscellaneous assets 0.93 1.70 3.28 6.22 11.29
Total Non Current Assets (F) 0.93 1.70 3.28 6.22 11.29
Intangible Assets
19.Preliminary expenses/patents/ 0.00 0.00 0.00 0.00 0.00
goodwill, bad & doubtful debts
not provided for 0.00 0.00 0.00 0.00 0.00
20.Deferred Revenue Expenditure 0.00 0.00 0.00 0.00 0.00
21.Accumulated Losses 0.00 0.00 0.00 0.00 0.00
Total Intangible Assets (G) 0.00 0.00 0.00 0.00 0.00
Total Assets (D+E+F+G) 17.29 23.78 27.36 31.59 37.03
0.00 0.00 0.00 0.00 0.01
M/s Varshitha Enterprises
Year Ended -> 31.03.2025 31.03.2026 31.03.2027 31.03.2028 31.03.2029

Analytical and comparative ratios: Estimated Projected Projected Projected Projected

1.Tangible Net worth 3.91 7.70 11.18 16.42 23.35
2.Net sales 51.26 56.39 62.02 68.23 75.05
a) Exports 0.00 0.00 0.00 0.00 0.00
b) Domestic 51.26 56.39 62.02 68.23 75.05
3a.Other Income 0.00 0.00 0.00 0.00 0.00
3b.Export Incentives 0.00 0.00 0.00 0.00 0.00
4.Net profit/loss prior to taxation but
after depreciation 2.91 4.68 5.48 7.25 8.93
5.Net profit/loss after taxation 2.91 4.68 5.48 7.25 8.93
6.Depreciation provided for 1.14 0.97 0.82 0.70 0.60
7.Cash generation 4.05 5.65 6.30 7.95 9.52
8.Working capital gap 7.45 10.19 11.51 12.95 13.65
9.Required net working capital 1.86 2.55 2.88 3.24 3.41
10.Actual net working capital 2.79 5.53 6.86 8.30 9.00
11.Excess Borrowings 4.66 4.66 4.66 4.66 4.65
12.Net profit/Net sales (%) 5.67 8.30 8.84 10.62 11.90
13.Net sales/Net fixed assets 7.93 10.27 13.29 17.20 22.26
14.Total outside liability/Tangible Net
worth 3.43 2.09 1.45 0.92 0.59
15.Debt/equity ratio 1.61 0.65 0.32 0.13 0.01
16.Current ratio 1.39 1.50 1.55 1.63 1.67
17.Interest Coverage ratio 4.80 5.87 7.23 10.38 15.37
18.Dividend (%) 0.00 0.00 0.00 0.00 0.00

19.Dividend outgo/Profit after tax (%) 0.00 0.00 0.00 0.00 0.00
20.EPS 0.00 0.00 0.00 0.00 0.00
1.Stock of raw materials in terms of
No. of month's consumption 0.00 0.00 0.00 0.00 0.00

2.Stock of consumable stores in terms

of No. of month's consumption 0.00 0.00 0.00 0.00 0.00
3.Work-in-process in terms of No .of
month's cost of production 0.00 0.00 0.00 0.00 0.00
4. Stock of finished goods in terms of
No. of month's cost of sales 2.08 3.50 3.72 3.79 3.59
5.Sundry Debtors in terms of No .of
month's Gross sales 0.32 0.30 0.27 0.27 0.30
6.Creditors for purchases in terms of
No. of month's purchases 0.00 0.00 0.00 0.00 0.00
Gross Sales 51.26 56.39 62.02 68.23 75.05
Funds Flow Statement
M/s Varshitha Enterprises
Year Ended -> 31.03.2025 31.03.2026 31.03.2027 31.03.2028 31.03.2029
Estimated Projected Projected Projected Projected
Long Term Sources
1. Internal Cash Generation 4.05 5.65 6.30 7.95 9.52
Less Dividend 0.00 0.00 0.00 0.00 0.00
4.05 5.65 6.30 7.95 9.52
2. Increase in Capital 1.00 0.00 0.00 0.00 0.00
3.Increase in Term Liabilities 6.28 0.00 0.00 0.00 0.00
4. Decrease in Fixed Assets 0.00 0.00 0.00 0.00 0.00
5. Decrease in Non-Current Assets 0.00 0.00 0.00 0.00 0.00
Total 11.32 5.65 6.30 7.95 9.52

Short Term Sources

1. Increase in Bank Finance 4.66 0.00 0.00 0.00 0.00
2. Increase in Creditors 1.85 3.90 1.10 0.45 0.15

3. Increase in Other Current Liabilities 0.60 0.05 0.40 0.10 0.11

4. Decrease in Inventory 0.00 0.00 0.00 0.00 0.00
5. Decrease in Receivables 0.00 0.00 0.00 0.00 0.00
6. Decrease in Other Current Assets 0.00 0.00 0.00 0.00 0.00
Total 7.11 3.95 1.50 0.55 0.26
Total Sources 18.43 9.60 7.80 8.50 9.78
Long Term Uses
1. Cash Loss 0.00 0.00 0.00 0.00 0.00
2. Decrease in Capital 0.00 0.89 2.00 2.00 2.00
3. Increase in Fixed Assets 7.60 0.00 0.00 0.00 0.00
4. Increase in Non-Current Assets 0.93 0.77 1.58 2.94 5.07
5. Decrease in term Liabilities 0.00 1.25 1.40 1.57 1.75
Total 8.53 2.91 4.98 6.51 8.82
Short Term Uses
1. Decrease in Bank Finance 0.00 0.00 0.00 0.00 0.00
2. Decrease in Creditors 0.00 0.00 0.00 0.00 0.00
3. Decrease in Other Current
Liabilities 0.00 0.00 0.00 0.00 0.00
4. Increase in Inventory 8.20 6.55 2.48 1.77 0.56
5. Increase in Receivables 1.35 0.04 0.01 0.14 0.31
6. Increase in Other Current Assets 0.35 0.10 0.33 0.08 0.09
Total 9.90 6.69 2.82 1.99 0.96
Total Uses 18.43 9.60 7.80 8.50 9.78
Long Term Surplus(+)/Deficit(-) 2.79 2.74 1.32 1.44 0.70
Short term Surplus(+)/Deficit(-) -2.79 -2.74 -1.32 -1.44 -0.70

total sales/inventory +sundry debtors 5.367539267 3.493556382 3.328589292 3.320974344 3.504845061

 M/s Varshitha Enterprises
ESTIMATED TRADING AND PROFIT & LOSS A/C FOR THE YEAR ENDING 31-03-2025
Rs.in Lakhs
Particulars Amount Particulars Amount
To Opening Stock 0.00 By Sales 51.26

To Purchases 45.45 By Closing Stock 8.20

To Gross Profit c/d 14.01

59.46 59.46

To Salaries 4.20 By Gross profit b/d 14.01

To Electricity charges 0.10 By Non Operating Income 0.00

To General Expenses 0.05

To Administration 0.00

To Repairs and maintanace 0.22

To Advertisement 0.00

To Audit fee 0.00

To Depreciation 1.14

To Transportation charges 4.20

To Rent 0.00

To Interest 1.06

To Processing Charges 0.13

To Net Profit 2.91

14.01 14.01

Estimated and Projected Financials Statements Prepared Based on the data

given by Promoter. Actual Financial Statements may vary from Estimated and
Projected Financial Statements. Preparation of Estimated and Projected
Financial Statements does not amounts to Certifications
 M/s Varshitha Enterprises
PROJECTED BALANCE SHEET FOR THE YEAR ENDED 31-03-2025
Rs.in Lakhs
Particulars Amount Particulars Amount

Capital 3.91 Fixed assets 6.46

Term Loan 6.28 Other Assets 0.93

CURRENT LIABILITIES Receivables 1.35

Creditors 1.85 Cash and bank balances 0.35

Working Capital Loan 4.66 Closing Stock 8.20

Other Term Liabilities 0.00

Advances from customers 0.00

Other current liabilities 0.60

17.29 17.29
 M/s Varshitha Enterprises
PROJECTED TRADING AND PROFIT & LOSS A/C FOR THE YEAR ENDING 31.03.2026
Rs.in Lakhs
Particulars Amount Particulars Amount
To Opening Stock 8.20 By Sales 56.39

To Purchases 45.90 By Closing Stock 14.75

To Gross Profit c/d 17.03

71.14 71.14

To Salaries 4.62 By Gross profit b/d 17.03

To Electricity charges 0.18 By Non Operating Income 0.00

To General Expenses 0.45

To Administration 0.00

To Repairs and maintanace 0.35

To Advertisement 0.00

To Audit fee 0.00

To Depreciation 0.97

To Transportation charges 4.62

To Rent 0.00

To Interest 1.16

To Net Profit 4.68

17.03 17.03
 M/s Varshitha Enterprises
PROJECTED BALANCE SHEET FOR THE YEAR ENDED 31.03.2026
Rs.in Lakhs
Particulars Amount Particulars Amount

Capital 7.70 Fixed assets 5.49

Term Loan 5.03 Other Assets 1.70

CURRENT LIABILITIES Receivables 1.39

Creditors 5.75 Cash and bank balances 0.45

Working Capital Loan 4.66 Closing Stock 14.75

Advances from customers 0.00

Other Term Liabilities 0.00

Other current liabilities 0.65

23.78 23.78
 M/s Varshitha Enterprises
PROJECTED TRADING AND PROFIT & LOSS A/C FOR THE YEAR ENDING 31.03.2027
Rs.in Lakhs
Particulars Amount Particulars Amount
To Opening Stock 14.75 By Sales 62.02

To Purchases 46.36 By Closing Stock 17.23

To Gross Profit c/d 18.14

79.25 79.25

To Salaries 4.85 By Gross profit b/d 18.14

To Electricity charges 0.20 By Non Operating Income 0.00

To General Expenses 0.54

To Administration 0.00

To Repairs and maintanace 0.39

To Advertisement 0.00

To Audit fee 0.00

To Depreciation 0.82

To Transportation charges 4.85

To Rent 0.00

To Interest 1.01

To Net Profit 5.48

18.14 18.14
 M/s Varshitha Enterprises
PROJECTED BALANCE SHEET FOR THE YEAR ENDED 31.03.2027
Rs.in Lakhs
Particulars Amount Particulars Amount

Capital 11.18 Fixed assets 4.67

Term Loan 3.63 Other Assets 3.28

CURRENT LIABILITIES Receivables 1.40

Creditors 6.85 Cash and bank balances 0.78

Working Capital Loan 4.66 Closing Stock 17.23

Advances from customers 0.00

Other Term Liabilities 0.00

Other current liabilities 1.05

27.36 27.36
 M/s Varshitha Enterprises
PROJECTED TRADING AND PROFIT & LOSS A/C FOR THE YEAR ENDING 31.03.2028
Rs.in Lakhs
Particulars Amount Particulars Amount
To Opening Stock 17.23 By Sales 68.23

To Purchases 49.15 By Closing Stock 19.00

To Gross Profit c/d 20.85

87.23 87.23

To Salaries 5.34 By Gross profit b/d 20.85

To Electricity charges 0.22 By Non Operating Income 0.00

To General Expenses 0.65

To Administration 0.00

To Repairs and maintanace 0.42

To Advertisement 0.00

To Audit fee 0.00

To Depreciation 0.70

To Transportation charges 5.43

To Rent 0.00

To Interest 0.85

To Net Profit 7.25

20.85 20.85
 M/s Varshitha Enterprises
PROJECTED BALANCE SHEET FOR THE YEAR ENDED 31.03.2028
Rs.in Lakhs
Particulars Amount Particulars Amount

Capital 16.42 Fixed assets 3.97

Term Loan 2.06 Other Assets 6.22

CURRENT LIABILITIES Receivables 1.54

Creditors 7.30 Cash and bank balances 0.86

Working Capital Loan 4.66 Closing Stock 19.00

Other current liabilities 1.15 Other Current Assets 0.00

Advances from customers 0.00

Other Term Liabilities 0.00

31.59 31.59
 M/s Varshitha Enterprises
PROJECTED TRADING AND PROFIT & LOSS A/C FOR THE YEAR ENDING 31.03.2029
Rs.in Lakhs
Particulars Amount Particulars Amount
To Opening Stock 19.00 By Sales 75.05

To Purchases 52.09 By Closing Stock 19.56

To Gross Profit c/d 23.52

94.61 94.61

To Salaries 5.87 By Gross profit b/d 23.52

To Electricity charges 0.24 By Non Operating Income 0.00

To General Expenses 0.78

To Administration 0.00

To Repairs and maintanace 0.47

To Advertisement 0.00

To Audit fee 0.00

To Depreciation 0.60

To Transportation charges 5.98

To Rent 0.00

To Interest 0.66

To Net Profit 8.93

23.52 23.52
 M/s Varshitha Enterprises
PROJECTED BALANCE SHEET FOR THE YEAR ENDED 31.03.2029
Rs.in Lakhs
Particulars Amount Particulars Amount

Capital 23.35 Fixed assets 3.37

Term Loan 0.31 Other Assets 11.29

CURRENT LIABILITIES Receivables 1.85

Creditors 7.45 Cash and bank balances 0.95

Working Capital Loan 4.66 Closing Stock 19.56

Other current liabilities 1.26

Advances from customers 0.00

Other Term Liabilities 0.00

37.03 37.03
 DEBT SERVICE COVERAGE RATIO (GROSS) Rs.in Lacs

S.No Particulars 31.03.2025 31.03.2026 31.03.2027 31.03.2028 31.03.2029 Overall

Coverage

1 NET Profit after tax 2.91 4.68 5.48 7.25 8.93 29.24
2 Depreciation 1.14 0.97 0.82 0.70 0.60 4.23
3 Interest 1.06 1.16 1.01 0.85 0.66 4.75

Total Coverage 5.11 6.81 7.32 8.79 10.19 38.22

Service

1 Repayment of term loan 0.94 1.25 1.40 1.57 1.75 6.91

2 Interest 1.06 1.16 1.01 0.85 0.66 4.75

Total service 2.01 2.41 2.41 2.41 2.41 11.66

DSCR 2.55 2.82 3.03 3.64 4.22 3.28

Avg DSCR(Gross) 3.25
DEBT SERVICE COVERAGE RATIO (NET) Rs.in Lacs

S.No Particulars 31.03.2025 31.03.2026 31.03.2027 31.03.2028 31.03.2029 Overall

Coverage

1 NET Profit after tax 2.91 4.68 5.48 7.25 8.93 29.24
2 Depreciation 1.14 0.97 0.82 0.70 0.60 4.23

Total Coverage 4.05 5.65 6.30 7.95 9.52 33.47

Service

1 Repayment of term loan 0.94 1.25 1.40 1.57 1.75 6.91

Total service 0.94 1.25 1.40 1.57 1.75 6.91

DSCR 4.29 4.51 4.50 5.08 5.44 4.84

Avg DSCR(Net) 4.77
Loan Principal Amount 722000
Rate 11.20%
Monthly Rate 0.93%
Years 5
Months 60

Opening
Date Month Installment Interest Pricipal Amt. Closing Balance
Balance
1-Jun-24 1 722000 15770.13895 6738.67 9031.47 712968.5277
31-Jul-24 2 712968.53 15770.13895 6654.3729 9115.77 703852.7617
31-Aug-24 3 703852.76 15770.13895 6569.2924 9200.85 694651.9152
30-Sep-24 4 694651.92 15770.13895 6483.4179 9286.72 685365.1941
31-Oct-24 5 685365.19 15770.13895 6396.7418 9373.40 675991.797
30-Nov-24 6 675991.8 15770.13895 6309.2568 9460.88 666530.9148
31-Dec-24 7 666530.91 15770.13895 6220.9552 9549.18 656981.7311
31-Jan-25 8 656981.73 15770.13895 6131.8295 9638.31 647343.4216
28-Feb-25 9 647343.42 15770.13895 6041.8719 9728.27 637615.1546
31-Mar-25 10 637615.15 15770.13895 5951.0748 9819.06 627796.0904
30-Apr-25 11 627796.09 15770.13895 5859.4302 9910.71 617885.3817
31-May-25 12 617885.38 15770.13895 5766.9302 10003.21 607882.1729
30-Jun-25 13 607882.17 15770.13895 5673.5669 10096.57 597785.6009
31-Jul-25 14 597785.6 15770.13895 5579.3323 10190.81 587594.7943
31-Aug-25 15 587594.79 15770.13895 5484.2181 10285.92 577308.8734
30-Sep-25 16 577308.87 15770.13895 5388.2162 10381.92 566926.9506
31-Oct-25 17 566926.95 15770.13895 5291.3182 10478.82 556448.1299
30-Nov-25 18 556448.13 15770.13895 5193.5159 10576.62 545871.5068
31-Dec-25 19 545871.51 15770.13895 5094.8007 10675.34 535196.1686
31-Jan-26 20 535196.17 15770.13895 4995.1642 10774.97 524421.1939
28-Feb-26 21 524421.19 15770.13895 4894.5978 10875.54 513545.6527
31-Mar-26 22 513545.65 15770.13895 4793.0928 10977.05 502568.6066
30-Apr-26 23 502568.61 15770.13895 4690.6403 11079.50 491489.1079
31-May-26 24 491489.11 15770.13895 4587.2317 11182.91 480306.2007
 30-Jun-26 25 480306.2 15770.13895 4482.8579 11287.28 469018.9196
31-Jul-26 26 469018.92 15770.13895 4377.5099 11392.63 457626.2906
31-Aug-26 27 457626.29 15770.13895 4271.1787 11498.96 446127.3303
30-Sep-26 28 446127.33 15770.13895 4163.8551 11606.28 434521.0465
31-Oct-26 29 434521.05 15770.13895 4055.5298 11714.61 422806.4373
30-Nov-26 30 422806.44 15770.13895 3946.1934 11823.95 410982.4917
31-Dec-26 31 410982.49 15770.13895 3835.8366 11934.30 399048.1894
31-Jan-27 32 399048.19 15770.13895 3724.4498 12045.69 387002.5002
28-Feb-27 33 387002.5 15770.13895 3612.0233 12158.12 374844.3846
31-Mar-27 34 374844.38 15770.13895 3498.5476 12271.59 362572.7932
30-Apr-27 35 362572.79 15770.13895 3384.0127 12386.13 350186.667
31-May-27 36 350186.67 15770.13895 3268.4089 12501.73 337684.937
30-Jun-27 37 337684.94 15770.13895 3151.7261 12618.41 325066.5241
31-Jul-27 38 325066.52 15770.13895 3033.9542 12736.18 312330.3394
31-Aug-27 39 312330.34 15770.13895 2915.0832 12855.06 299475.2836
30-Sep-27 40 299475.28 15770.13895 2795.1026 12975.04 286500.2473
31-Oct-27 41 286500.25 15770.13895 2674.0023 13096.14 273404.1107
30-Nov-27 42 273404.11 15770.13895 2551.7717 13218.37 260185.7434
31-Dec-27 43 260185.74 15770.13895 2428.4003 13341.74 246844.0047
31-Jan-28 44 246844 15770.13895 2303.8774 13466.26 233377.7432
28-Feb-28 45 233377.74 15770.13895 2178.1923 13591.95 219785.7965
31-Mar-28 46 219785.8 15770.13895 2051.3341 13718.80 206066.9917
30-Apr-28 47 206066.99 15770.13895 1923.2919 13846.85 192220.1446
31-May-28 48 192220.14 15770.13895 1794.0547 13976.08 178244.0604
30-Jun-28 49 178244.06 15770.13895 1663.6112 14106.53 164137.5327
31-Jul-28 50 164137.53 15770.13895 1531.9503 14238.19 149899.344
31-Aug-28 51 149899.34 15770.13895 1399.0605 14371.08 135528.2656
30-Sep-28 52 135528.27 15770.13895 1264.9305 14505.21 121023.0571
31-Oct-28 53 121023.06 15770.13895 1129.5485 14640.59 106382.4667
30-Nov-28 54 106382.47 15770.13895 992.90302 14777.24 91605.2308
31-Dec-28 55 91605.231 15770.13895 854.98215 14915.16 76690.07401
 31-Jan-29 56 76690.074 15770.13895 715.77402 15054.36 61635.70909
28-Feb-29 57 61635.709 15770.13895 575.26662 15194.87 46440.83676
31-Mar-29 58 46440.837 15770.13895 433.44781 15336.69 31104.14562
30-Apr-29 59 31104.146 15770.13895 290.30536 15479.83 15624.31203
31-May-29 60 15624.312 15770.13895 145.82691 15624.31 -2.10093E-09
 M/s Varshitha Enterprises
DEPRECIATION ON FIXED ASSETS
PARTICULARS 31-03-2025 31-03-2026 31-03-2027 31-03-2028 31-03-2029

1) Machinery-15 %
Opening Balance 7.60 6.46 5.49 4.67 3.97
Add: Purchaes during the year - -
Less: Depreciation on machinery 1.14 0.97 0.82 0.70 0.60
Closing Balance 6.46 5.49 4.67 3.97 3.37

2) Shed- 10%
Opening Balance - - - - -
Add: Purchaes during the year - -
Less: Depreciation on shed - - - - -
Closing Balance - - - - -

Cumulative of all assets(1+2)

Opening Balance 7.60 6.46 5.49 4.67 3.97
less : Depreciation 1.14 0.97 0.82 0.70 0.60
Closing Balance 6.46 5.49 4.67 3.97 3.37

The above projections are prepared based on the information provided by the promoter