Projected Cash flow

Particulars
Inflow
Opening cash balance
Promoter's contribution
Cash Credit
Term loan
Sales
Total
Outflow
Raw material
Labour
Other direct expenses
Maintenance and repairs
Electricity
Salary
Telephone
Advertisement
Other indirect expenses
Term loan interest
Interest on Cash Credit
Office & Misc. Expenses
Travelling & Conveyance
Asset purchases
Tax Paid
Term loan payment
Total outflow
Closing Balance

Year
2016-2017

2017-2018

2018-2019

5,036,100
900,900
12,081,000
8,640,000

1,154,551

1,278,399

10,051,000

11,928,000

26,658,000

11,205,551

13,206,399

787,500
562,500
337,500
540,000
787,500
855,000
495,000
135,000
675,000
1,162,874
126,126
132000
115000
16,718,000
348,585
1,725,864
25,503,449

996,188
711,563
426,938
653,400
952,875
1,034,550
598,950
163,350
816,750
985,110
126,126
118000
117000

1,260,177
900,127
540,076
790,614
1,152,979
1,251,806
724,730
197,654
988,268
807,346
126,126
119500
119500

500,488
1,725,864
9,927,152

603,841
1,725,864
11,308,608

1,154,551

1,278,399

1,897,791

Year
2019-2020
1,897,791

2020-2021

2021-2022

2022-2023

2,208,304

2,094,593

2,360,807

13,165,200

14,700,000

17,387,500

20,349,000

15,062,991

16,908,304

19,482,093

22,709,807

1,594,124
1,138,660
683,196
956,643
1,395,104
1,514,685
876,923
239,161
1,195,804
629,582
126,126
128000
121000

2,016,567
1,440,405
864,243
1,157,538
1,688,076
1,832,768
1,061,076
289,384
1,446,922
451,818
126,126
129000
124000

2,550,957
1,822,112
1,093,268
1,400,621
1,842,572
2,217,650
1,283,903
350,155
1,600,776
274,054
126,126
112000
128000

3,226,961
2,304,972
1,382,984
1,694,751
2,071,512
2,683,356
1,453,522
423,688
1,818,439
96,290
126,126
115000
132000

529,815
1,725,864
12,854,687

459,924
1,725,864
14,813,711

593,228
1,725,864
17,121,286

446,260
1,725,816
19,701,677

2,208,304

2,094,593

2,360,807

3,008,130

Direct Expenses Schedule

Particulars
Raw Material
Labour
Other Direct Expenses
Total

Years
2016-2017 2017-2018 2018-2019
787500
996188
1260177
562500
711563
900127
337500
426938
540076
1687500 2134689
2700380

Indirect Expenses Schedule

Particulars
Salary
Repairs & Maintainance
Telephone
Advertisement
Electricity Expenses
Travelling & Conveyance
Office & Misc. Expenses
Other Indirect Expenses
Total

Years
2016-2017 2017-2018 2018-2019
855000
1034550
1251806
540000
653400
790614
495000
598950
724730
135000
163350
197654
787500
952875
1152979
115000
117000
119500
132000
118000
119500
675000
816750
988268
3734500 4454875
5345051

penses Schedule
Years
2019-2020
1594124
1138660
683196
3415980

2020-2021 2021-2022 2022-2023

2016567
2550957
3226961
1440405
1822112
2304972
864243
1093268
1382984
4321215
5466337
6914917

xpenses Schedule
Years
2019-2020
1514685
956643
876923
239161
1395104
121000
128000
1195804
6427320

2020-2021 2021-2022 2022-2023

1832768
2217650
2683356
1157538
1400621
1694751
1061076
1283903
1453522
289384
350155
423688
1688076
1842572
2071512
124000
128000
132000
129000
112000
115000
1446922
1600776
1818439
7728764
8935677 10392268

Profitablity State
Particulars
Opening Stock For the Year in Units
Opening Stock For the Year in RS
Production for the year
Sales for the year
Closing Stock
Selling Price per unit
Sales in RS
Value of closing stock
closing stock + sales
Direct Expenses For The Year
Gross Profit
Indirect Expenses For The above sale
Depreciation

2016-2017
0
0
265000
240000
25000
36
8,640,000
575000
9,215,000
1687500
7,527,500

2017-2018
25000
575000
278000
264500
38500
38
10,051,000
1001000
11,052,000
2134689
8,342,311

3734500

4454875

1342050

1107908

2,450,950
1,162,874
126,126
1,161,950

PBIT
Interest on Term Loan
Interest on Cash Credit
PBT
Loss Of last year setteled of
Tax @ 30%

348585.00

PAT

813365.00

2,779,528
985,110
126,126
1,668,292
500488.00
1167804.00

Profitablity Statement
Years
2019-2020
34500
1000500
282000
286200
30300
46
13,165,200
999900
14,165,100
3415980
9,748,620

2020-2021
30300
999900
302500
300000
32800
49
14,700,000
1148000
15,848,000
4321215
10,526,885

2021-2022
32800
1148000
322000
325000
29800
53.5
17,387,500
1132400
18,519,900
5466337
11,905,563

2022-2023
29800
1132400
335000
357000
7800
57
20,349,000
312000
20,661,000
6914917
12,613,683

5345051

6427320

7728764

8935677

10392268

935795

799542

687096

592279

511466

2018-2019
38500
1001000
280000
284000
34500
42
11,928,000
1000500
12,928,500
2700380
9,227,120

2,946,274
807,346
126,126
2,012,802
603841.00
1408961.00

2,521,758
629,582
126,126
1,766,050
###
529815.00
1236235.00

2,111,025
451,818
126,126
1,533,081
459924.00
1073157.00

2,377,607
274,054
126,126
1,977,427
593228.00
1384199.00

1,709,949
96,290
126,126
1,487,533
446260.00
1041273.00

Particulars
LIABILITIES
Capital
Owners Funds
Share Capital
Reserves and surplus
Loans and liabilities
Term loan
Cash credit
Current Liability
Expenses Payable
Total

2016-2017

Projected Balance Sheet

Year
2017-2018
2018-2019

5,036,100
813,365

5,036,100
1,981,170

5,036,100
3,390,131

10,355,136
900,900

8,629,272
900,900

6,903,408
900,900

17,105,501

16,547,442

16,230,539

15,375,950

14,268,043

13,332,248

1,154,551

1,278,399

1,897,791

575,000

1,001,000

1,000,500

17,105,501

16,547,442

16,230,539

ASSETS
Fixed Assets
Depreciable items
Non depreciable items
Cash and bank balance
FD Investment
Debtors
Closing Stock
Total

d Balance Sheet
Year
2019-2020

2020-2021

2021-2022

2022-2023

5,036,100
4,626,366

5,036,100
5,699,524

5,036,100
7,083,723

5,036,100
8,124,997

5,177,544
900,900

3,451,680
900,900

1,725,816
900,900

900,900

15,740,910

15,088,204

14,746,539

14,061,997

12,532,706

11,845,611

11,253,332

10,741,867

2,208,304

2,094,593

2,360,807

3,008,130

999,900

1,148,000

1,132,400

312,000

15,740,910

15,088,204

14,746,539

14,061,997

Fixed Asset Schedule During the Repayme

SR NO

PARTICULARS

1 Land
Less: Depreciation @0%
Closing WDV
1

2016-2017

2017-2018

2018-2019

7,335,000
7,335,000

7,335,000
7,335,000

7,335,000
7,335,000

Plant And Machinery

Opening Balance
Less: Depreciation @15%
Closing WDV

4,275,000
641,250
3,633,750

3,633,750
545,063
3,088,688

3,088,688
463,303
2,625,384

Building
Opening Balance
Less: Depreciation @10%
Closing WDV

2,448,000
244,800
2,203,200

2,203,200
220,320
1,982,880

1,982,880
198,288
1,784,592

Vehicles
Opening Balance
Less: Depreciation @15%
Closing WDV

2,050,000
307,500
1,742,500

1,742,500
261,375
1,481,125

1,481,125
222,169
1,258,956

Computer
Opening Balance
Less: Depreciation @60%
Closing WDV

175,000
105,000
70,000

70,000
42,000
28,000

28,000
16,800
11,200

Furniture
Opening Balance
Less: Depreciation @10%
Closing WDV

435,000
43,500
391,500

391,500
39,150
352,350

352,350
35,235
317,115

16,718,000
1,342,050
15,375,950

15,375,950
1,107,908
14,268,043

14,268,043
935,795
13,332,248

Total Asset
Total Depreciation
Total Closing WDV

ing the Repayment Period

2019-2020

2020-2021

2021-2022

2022-2023

7,335,000
7,335,000

7,335,000
7,335,000

7,335,000
7,335,000

7,335,000
7,335,000

2,625,384
393,808
2,231,577

2,231,577
334,737
1,896,840

1,896,840
284,526
1,612,314

1,612,314
241,847
1,370,467

1,784,592
178,459
1,606,133

1,606,133
160,613
1,445,520

1,445,520
144,552
1,300,968

1,300,968
130,097
1,170,871

1,258,956
188,843
1,070,113

1,070,113
160,517
909,596

909,596
136,439
773,157

773,157
115,973
657,183

11,200
6,720
4,480

4,480
2,688
1,792

1,792
1,075
717

717
430
287

317,115
31,712
285,404

285,404
28,540
256,863

256,863
25,686
231,177

231,177
23,118
208,059

13,332,248
799,542
12,532,706

12,532,706
687,096
11,845,611

11,845,611
592,279
11,253,332

11,253,332
511,466
10,741,867

A)
1
2
3
4
5
6
7
8
9
10
11
12

Year
2016-17
April
May
June
July
August
September
October
November
December
January
February
March

Loan Amount Outstanding Principal Repaid Interest Paid

12081000
143822
103696
11937178
143822
102461
11793356
143822
101227
11649534
143822
99992
11505712
143822
98758
11361890
143822
97523
11218068
143822
96289
11074246
143822
95054
10930424
143822
93820
10786602
143822
92586
10642780
143822
91351
10498958
143822
90117

Total

B)
1
2
3
4
5
6
7
8
9
10
11
12

2017-18
April
May
June
July
August
September
October
November
December
January
February
March

2018-19
April
May
June
July
August
September
October
November
December

1162874

Loan Amount Outstanding Principal Repaid Interest Paid

10355136
143822
88882
10211314
143822
87648
10067492
143822
86413
9923670
143822
85179
9779848
143822
83944
9636026
143822
82710
9492204
143822
81475
9348382
143822
80241
9204560
143822
79006
9060738
143822
77772
8916916
143822
76537
8773094
143822
75303

Total
C)
1
2
3
4
5
6
7
8
9

1725864

1725864

985110

Loan Amount Outstanding Principal Repaid Interest Paid

8629272
143822
74068
8485450
143822
72834
8341628
143822
71599
8197806
143822
70365
8053984
143822
69131
7910162
143822
67896
7766340
143822
66662
7622518
143822
65427
7478696
143822
64193

10
11
12

January
February
March

7334874
7191052
7047230

Total
D)
1
2
3
4
5
6
7
8
9
10
11
12

2019-2020
April
May
June
July
August
September
October
November
December
January
February
March

2020-21
April
May
June
July
August
September
October
November
December
January
February
March

2021-22
April
May
June
July
August
September

807346

1725864

629582

Loan Amount Outstanding Principal Repaid Interest Paid

5177544
143822
44441
5033722
143822
43207
4889900
143822
41972
4746078
143822
40738
4602256
143822
39503
4458434
143822
38269
4314612
143822
37034
4170790
143822
35800
4026968
143822
34565
3883146
143822
33331
3739324
143822
32096
3595502
143822
30862

Total
F)
1
2
3
4
5
6

1725864

62958
61724
60489

Loan Amount Outstanding Principal Repaid Interest Paid

6903408
143822
59255
6759586
143822
58020
6615764
143822
56786
6471942
143822
55551
6328120
143822
54317
6184298
143822
53082
6040476
143822
51848
5896654
143822
50613
5752832
143822
49379
5609010
143822
48145
5465188
143822
46910
5321366
143822
45676

Total
E)
1
2
3
4
5
6
7
8
9
10
11
12

143822
143822
143822

1725864

451818

Loan Amount Outstanding Principal Repaid Interest Paid

3451680
143822
29627
3307858
143822
28393
3164036
143822
27158
3020214
143822
25924
2876392
143822
24690
2732570
143822
23455

7
8
9
10
11
12

October
November
December
January
February
March

2588748
2444926
2301104
2157282
2013460
1869638

Total
G)
1
2
3
4
5
6
7
8
9
10
11
12

2022-23
April
May
June
July
August
September
October
November
December
January
February
March

143822
143822
143822
143822
143822
143822

1725864

22221
20986
19752
18517
17283
16048

274054

Loan Amount Outstanding Principal Repaid Interest Paid

1725816
143822
14814
1581994
143822
13579
1438172
143822
12345
1294350
143822
11110
1150528
143822
9876
1006706
143822
8641
862884
143822
7407
719062
143822
6172
575240
143822
4938
431418
143822
3704
287596
143822
2469
143774
143774
1235

Total

1725816

96290

Total
247518
246283
245049
243814
242580
241345
240111
238876
237642
236408
235173
233939

Balance
11937178
11793356
11649534
11505712
11361890
11218068
11074246
10930424
10786602
10642780
10498958
10355136

Total
232704
231470
230235
229001
227766
226532
225297
224063
222828
221594
220359
219125

Balance
10211314
10067492
9923670
9779848
9636026
9492204
9348382
9204560
9060738
8916916
8773094
8629272

Total
217890
216656
215421
214187
212953
211718
210484
209249
208015

Balance
8485450
8341628
8197806
8053984
7910162
7766340
7622518
7478696
7334874

206780
205546
204311

7191052
7047230
6903408

Total
203077
201842
200608
199373
198139
196904
195670
194435
193201
191967
190732
189498

Balance
6759586
6615764
6471942
6328120
6184298
6040476
5896654
5752832
5609010
5465188
5321366
5177544

Total
188263
187029
185794
184560
183325
182091
180856
179622
178387
177153
175918
174684

Balance
5033722
4889900
4746078
4602256
4458434
4314612
4170790
4026968
3883146
3739324
3595502
3451680

Total
173449
172215
170980
169746
168512
167277

Balance
3307858
3164036
3020214
2876392
2732570
2588748

166043
164808
163574
162339
161105
159870

2444926
2301104
2157282
2013460
1869638
1725816

Total
158636
157401
156167
154932
153698
152463
151229
149994
148760
147526
146291
145009

Balance
1581994
1438172
1294350
1150528
1006706
862884
719062
575240
431418
287596
143774
0

Calculation Of Closing Stock

Sr No
1
2
3
4
5
6
7
8

Particulars
Opening Stock in Units
Total Opening Stock
Add:-Production
Less :- Sales
Closing stock in Units
Closing Stock Per Unit
Total Closing Stock
Avg stock

Years
2016-2017
0
0
225000
200000
25000
23
575000
287500

2017-2018
25000
575000
238500
225000
38500
26
1001000
788000

2018-2019
38500
1001000
246000
250000
34500
29
1000500
1000750

Years
2019-2020
34500
1000500
270800
275000
30300
33
999900
1000200

2020-2021 2021-2022 2022-2023

30300
32800
29800
999900
1148000
1132400
302500
322000
328000
300000
325000
350000
32800
29800
7800
35
38
40
1148000
1132400
312000
1073950
1140200
722200

Reserve & Surplus Schedule

Amount
Sr No

Particulars
1 Opening Balance
2 Add:- Profit/Loss For The Year
3 Add:- Other Reserve
4 Closing Balance

2016-2017 2017-2018 2018-2019

813,365
1,981,170
813,365
1,167,805
1,408,961
813,365
1,981,170
3,390,131

lus Schedule
Amount
2019-2020 2020-2021 2021-2022 2022-2023
3,390,131
4,626,366 5,699,524 7,083,723
1,236,235
1,073,158 1,384,199 1,041,274
###
4,626,366
5,699,524 7,083,723 8,124,997

Current Ratio = Current Assset / Current Liablities

Year
2016-2017
2017-2018
2018-2019
2019-2020
2020-2021
2021-2022
2022-2023

Current Assets
1729551
2279399
2898291
3208204
3242593
3493207
3320130

Current Liablities
900900
900900
900900
900900
900900
900900
900900

Absolute Liquidity Ratio = ( Cash in Hand + Cash at Bank ) / Current

Year
2016-2017
2017-2018
2018-2019
2019-2020
2020-2021
2021-2022
2022-2023

Cash
1154551
1278399
1897791
2208304
2094593
2360807
3008130

Current Liablities
900900
900900
900900
900900
900900
900900
900900

Stock Turnover Ratio = Cost of goods sold / Avg Stock

Year
2016-2017
2017-2018
2018-2019
2019-2020
2020-2021
2021-2022
2022-2023

Avg Stock
287500
788000
1000750
1000200
1073950
1140200
722200

COGS
1687500
2134689
2700380
3415980
4321215
5466337
6914917

Fixed Asset Turnover Ratio = Net sale / Fixed asset

Year

Net Sales

Net Fixed Asset

2016-2017
2017-2018
2018-2019
2019-2020
2020-2021
2021-2022
2022-2023

8640000
10051000
11928000
13165200
14700000
17387500
20349000

15375950
14268042.5
13332247.625
12532705.83125
11845610.7715625
11253331.8893281
10741866.7660789

DSCR = Net Operating Income / Total Debt Service

Year
2016-2017
2017-2018
2018-2019
2019-2020
2020-2021
2021-2022
2022-2023

Net Operating
Income
3793000
3887436
3882069
3321300
2798121
2969886
2221415

Total Debt Service

3014864
2837100
2659336
2481572
2303808
2126044
1948232

Interest Coverege Ratio = PBIT / Interest Charged

Year
2016-2017
2017-2018
2018-2019
2019-2020
2020-2021
2021-2022
2022-2023

PBIT
2450950
2779528
2946274
2521758
2111025
2377607
1709949

Interest
1289000
1111236
933472
755708
577944
400180
222416

Gross Profit Ratio = Gross Profit / Sales

Year
2016-2017
2017-2018
2018-2019
2019-2020
2020-2021
2021-2022

Sales
8640000
10051000
11928000
13165200
14700000
17387500

Gross Profit
7527500
8342311
9227120
9748620
10526885
11905563

2022-2023

20349000

12613683

Year
2016-2017
2017-2018
2018-2019
2019-2020
2020-2021
2021-2022
2022-2023

Net Profit Ratio = Net Profit / Sales

Sales
Net Profit
8640000
813365.00
10051000
1167804.00
11928000
1408961.00
13165200
1236235.00
14700000
1073157.00
17387500
1384199.00
20349000
1041273.00

Current Ratio
4.5
4
3.5
3
2.5
2
1.5
1
0.5
0

/ Current Liablities

Current Ratio
1.9198035298
2.5301354201
3.2171062271
3.5611100011
3.5992818293
3.8774636475
3.6853479853

Cash at Bank ) / Current Liablity

3

Ratio
1.2815528916
1.419024309
2.1065501166
2.4512198912
2.325000555
2.325000555
2.6204983905

Ratio

2.5
2
1.5
1
0.5
0

2016-2017 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 202

ods sold / Avg Stock

Ratio
5.8695652174
2.7089961929
2.6983562328
3.4152969406
4.0236649751
4.7941913699
9.5747950706

Ratio
12
10
8
6
4
2
0

2016-2017 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 2022

Ratio

t sale / Fixed asset

Ratio

2
1.5
1

Ratio
2

1.7796238426
1.4195644712
1.1177269974
0.9519571166
0.805823862
0.6472081604
0.5278818009

1.5
1
0.5
0

2016-2017 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 2022

Total Debt Service

Ratio

Ratio
1.2580998679
1.3702146558
1.4597888345
1.3383855073
1.2145634532
1.3969071195
1.1402209798

2
1.5
1
0.5
0

2016-2017 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 2022

/ Interest Charged
Ratio
0.5259185214
0.3997930584
0.3168313606
0.2996750679
0.2737741145
0.1683120886
0.1300717156

Ratio
0.6
0.5
0.4
0.3
0.2
0.1
0

2016-2017 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 2022-

Profit / Sales
Ratio
0.8712384259
0.8299981096
0.7735680751
0.7404840033
0.7161146259
0.6847196549

Ratio
1
0.8
0.6
0.4
0.2
0

2016-2017 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 2

0.6
0.4

0.6198674628

0.2
0

2016-2017 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 2

ofit / Sales
Ratio
0.0941394676
0.116187842
0.1181221496
0.0939017258
0.0730038776
0.0796088569
0.0511707209

Ratio
0.15
0.1
0.05
0
2016-2017 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022

ent Ratio

Current Ratio

atio
Ratio

020 2020-2021 2021-2022 2022-2023

io
Ratio

0 2020-2021 2021-2022 2022-2023

io

Ratio

io

Ratio

0 2020-2021 2021-2022 2022-2023

tio

Ratio

20 2020-2021 2021-2022 2022-2023

Ratio

2020-2021 2021-2022 2022-2023

atio

020 2020-2021 2021-2022 2022-2023

Ratio

Ratio

020 2020-2021 2021-2022 2022-2023

atio

-2020 2020-2021 2021-2022 2022-2023

Ratio

Machines
Machines
Forging Machine
Grinding Machine
Heater machine
Blade Finisher
Total

Cost/unit
Qty. Amount
238000
2 476000
424000
2 848000
1250000
2 2500000
225500
2 451000
4275000