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Working Capital: Particular 2018-19 2019-20 2020-21 2021-22 2022-23 Current Asset

This document contains financial information for a company from 2018-2023 including working capital, balance sheets, profit and loss statements, and financial ratios. It shows that over time the company's current assets, working capital gap, net profit, and gross profit percentage increased, indicating overall financial growth and improvement. Debt-to-service coverage ratios were also healthy and increased each year, demonstrating the company's ability to repay debts.

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Harshit Chirania
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50 views5 pages

Working Capital: Particular 2018-19 2019-20 2020-21 2021-22 2022-23 Current Asset

This document contains financial information for a company from 2018-2023 including working capital, balance sheets, profit and loss statements, and financial ratios. It shows that over time the company's current assets, working capital gap, net profit, and gross profit percentage increased, indicating overall financial growth and improvement. Debt-to-service coverage ratios were also healthy and increased each year, demonstrating the company's ability to repay debts.

Uploaded by

Harshit Chirania
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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Working Capital

Particular 2018-19 2019-20 2020-21 2021-22 2022-23


Current Asset

Closing Stock 900,000.00 1,200,000.00 1,320,000.00 1,452,000.00 1,597,200.00


Sundry Debtor 144,000.00 187,200.00 224,640.00 269,568.00 323,481.60
Cash 353,564.00 735,146.50 1,125,511.63 1,573,065.23 2,083,560.86
Sub-Total 1,397,564.00 2,122,346.50 2,670,151.63 3,294,633.23 4,004,242.46

Current Liabilities

O/S Salary & Wages 64,000.00 70,000.00 80,000.00 90,000.00 100,000.00


Sub-Total 64,000.00 70,000.00 80,000.00 90,000.00 100,000.00

Working Capital Gap 1,333,564.00 2,052,346.50 2,590,151.63 3,204,633.23 3,904,242.46


Balance Sheet

Particulars 2018-19 2019-20 2020-21 2021-22 2022-23


Balance Sheet

Capital
Source of fund 545,264.00 884,564.00 1,338,196.50 1,863,124.13 2,466,659.86
Reserves & Surplus
Profit & Loss 339,300.00 453,632.50 524,927.62 603,535.73 690,305.23
Loan Amount 500,000.00 800,000.00 800,000.00 800,000.00 800,000.00
Creditor 64,000.00 70,000.00 80,000.00 90,000.00 100,000.00
Total 1,448,564.00 2,208,196.50 2,743,124.13 3,356,659.86 4,056,965.09

Fixed Assets 60,000.00 101,000.00 85,850.00 72,972.50 62,026.63


Less Depreciation 9,000.00 15,150.00 12,877.50 10,945.88 9,303.99
Net Block (Assets) 51,000.00 85,850.00 72,972.50 62,026.63 52,722.63
Sundry Debtors 144,000.00 187,200.00 224,640.00 269,568.00 323,481.60
Closing Stock 900,000.00 1,200,000.00 1,320,000.00 1,452,000.00 1,597,200.00
Closing Cash/Bank Balance 353,564.00 735,146.50 1,125,511.63 1,573,065.23 2,083,560.86
Total 1,448,564.00 2,208,196.50 2,743,124.13 3,356,659.86 4,056,965.09
Profit and Loss

Particulars 2018-19 2019-20 2020-21 2021-22 2022-23


Profit and Loss

A. Turnover
Sales 4,400,000.00 4,840,000.00 5,324,000.00 5,856,400.00 6,442,040.00
Total turnover (sales) 4,400,000.00 4,840,000.00 5,324,000.00 5,856,400.00 6,442,040.00
B. Cost of Production
Purchases 3,600,000.00 3,850,000.00 4,235,000.00 4,658,500.00 5,124,350.00
Salary & wags. 240,000.00 252,000.00 264,600.00 277,830.00 291,721.50
Power & fuels. 100,000.00 110,000.00 121,000.00 133,100.00 146,410.00
Depreciation 6,000.00 15,150.00 12,877.50 10,945.88 9,303.99
Total Cost of Production 3,946,000.00 4,227,150.00 4,633,477.50 5,080,375.88 5,571,785.49
C. Gross Profit 454,000.00 612,850.00 690,522.50 776,024.12 870,254.51
Selling, distribution & Administrative
50,000.00 52,500.00 55,125.00 57,881.25 60,775.31
Exp.
D. Profit before Interest & taxes 404,000.00 560,350.00 635,397.50 718,142.87 809,479.19
Interest 60,000.00 96,000.00 96,000.00 96,000.00 96,000.00
E. Profit after Interest but before tax 344,000.00 464,350.00 539,397.50 622,142.87 713,479.19
Tax 4,700.00 10,717.50 14,469.88 18,607.14 23,173.96
F. Net Profit after Interest & Tax 339,300.00 453,632.50 524,927.62 603,535.73 690,305.23
DSCR

Particular 2018-19 2019-20 2020-21 2021-22 2022-23


DSCR

Numerator(A)
Profit after Tax 339,300.00 453,632.50 524,927.62 603,535.73 690,305.23
Depreciation 9,000.00 15,150.00 12,877.50 10,945.88 9,303.99
Interest on loan 60,000.00 96,000.00 96,000.00 96,000.00 96,000.00
Total (A) 408,300.00 564,782.50 633,805.12 710,481.61 795,609.23

Particular 2018-19 2019-20 2020-21 2021-22 2022-23


Denominator(B)
Int. on Loan 60,000.00 96,000.00 96,000.00 96,000.00 96,000.00
Total (B) 60,000.00 96,000.00 96,000.00 96,000.00 96,000.00

Particular 2018-19 2019-20 2021-22 2022-23 2021-22


D.S.C.R (A/B) 6.81 5.88 6.60 7.40 8.29
Financial Ratio

Particular 2018-19 2019-20 2021-22 2022-23 2021-22


Financial Ratio

Net turnover 4,400,000.00 4,840,000.00 5,324,000.00 5,856,400.00 6,442,040.00


Gross Profit 454,000.00 612,850.00 690,522.50 776,024.12 870,254.51
Interest 60,000.00 96,000.00 96,000.00 96,000.00 96,000.00
Depreciation 9,000.00 15,150.00 12,877.50 10,945.88 9,303.99
Profit before tax 404,000.00 560,350.00 635,397.50 718,142.87 809,479.19
Profit after tax 344,000.00 464,350.00 539,397.50 622,142.87 713,479.19
% GP on Net turnover 10% 13% 13% 13% 14%
% NP on Net turnover 8% 10% 10% 11% 11%

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