VIJAY PAREEK & CO

Chartered Accountants
Address : Near Bajrang Oil Mill, Sahebganj , Buxipur, Gorakhpur -273001 , Uttar Pradesh, India
Contacts: 0551-2290011,+91- 9621193185,+91-8318893021, Mail at: [email protected]

A BRIEF INTRODUCTION

………………………………………………………………………………………………………………………………………………………………………
Mr. Ritwik Pandey S/o Mr. Ashok Kumar Pandey is young and Energetic Personality and Bachelor of
Arts by qualification , having great experience in the modern most demanding and necessary product
for for healthy deaily life style i.e. packed hygned dry fruits, Nuts, Spices, Seeds, Besan, Suji etc. Till Date
he was actively involved in the same flied by way of supply of said products from markjet to customers.
By Keeping in mind the tremendous demand and Considering the need of customers, Wholesalers, he
has also decided to set up a Packing plant for dry fruits, Nuts, Spices, Seeds, Besan, Suji and want to
provide said product in varieties of size and shapes , He Also Want to take customized demands of
customers like , Resturents, Hostals and Governments Tender and other Potential Clients .

The Location of Center is A-247 AVC, Surajkund, Gorakhnath, Gorakhpur,- 273015, Uttar Pradesh, India,
which is very easily reachable and and famous in their areas and has been decided based on the Basis of
Providing Optimum distribution in the nearby areas.
So, he has requirement of the fund for the Purpose of Purchase of Required Machinery & working
Capital Requirnments to Smoothly run the said Business .Partners are also contributing Approx 26.06
% of the Cost of Project . The Location of Units are Peak places of the area, easily reachable and famous
in their areas.

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 VIJAY PAREEK & CO
Chartered Accountants
Address : Near Bajrang Oil Mill, Sahebganj , Buxipur, Gorakhpur -273001 , Uttar Pradesh, India
Contacts: 0551-2290011,+91- 9621193185,+91-8318893021, Mail at: [email protected]

Feasibility Report on Packing Foods Unit

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The food packaging industry has gone through some considerable changes over the years. As the
demands of the global food trade grew and shifted, so have the packages that hold food products. The
industry is in the middle of another such shift today. The future of food packaging seems to be leaning
towards sustainability. This shift comes after years of growing influences from a variety of sources. But
to fully understand where the industry is going, it helps to know how it got here. Trends in food
packaging tend to come from changing needs. The whole concept of food packaging likely came about
when people started selling and storing foodstuffs more frequently. Similarly, the need for longer shelf
lives led to the development of canning. Like trends in the past, food packaging today is shifting out of
necessity. Although the design and structure of packages has come a long way in the last few decades,
one thing remains persistent. The materials we use to package food haven't all caught up to our
changing needs yet.

The food packaging industry's turn towards sustainability isn't a trend among a few small companies.
It's an industry-wide shift with most, if not all, of the world's major packaging manufacturers taking a
stronger environmental stance. In a few years, single-use plastic packaging may be a thing of the past. As
stronger regulations for environmentally-harmful materials emerge, food packaging companies will
pursue sustainability further. But this isn't a coming trend. It's happening right now across the globe.
Already, 93% of packaged goods companies say they're spending more time on environmental issues
than in past years. You can find evidence of this shift just by going to the grocery store now. You'll still
find a lot of plastics, but you'll also find more recycled or biodegradable packaging. The world is
experiencing a widespread shift towards sustainability in all sectors. As environmental issues become
more important to consumers, more companies will take them seriously. The food packaging industry is
changing, and it's changing for the better.

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 VIJAY PAREEK & CO
Chartered Accountants
Address : Near Bajrang Oil Mill, Sahebganj , Buxipur, Gorakhpur -273001 , Uttar Pradesh, India
Contacts: 0551-2290011,+91- 9621193185,+91-8318893021, Mail at: [email protected]
Concern's Profile
………………………………………………………………………………………………………………………………………………………………………
Name of Concern : KASHI INDUSTRIES

Project Location : A-247 AVC, Surajkund, Gorakhnath, Gorakhpur,- 273015, Uttar

Pradesh, India

Constitution Status : Sole Proprietorship

Kashi Industries
Constitution Name :

Constitution Identification : GSTIN : 09BEKPP4296N1ZI

Constitution Conern Add: : A-247 Avc, Surajkund, Gorakhnath, Gorakhpur,- 273015, Uttar
Pradesh, India
Proprietor's Details : Mr. Ritwik Pandey
: Bachelor of Arts
: S/o Mr. Ashok Kumar Pandey
R/o A-247 AVC, Surajkund, Gorakhnath, Gorakhpur,- 273015, Uttar
: Pradesh, India

: PAN : BEKPP4296N, Adhar : 8169-9143-8160, DOB: 25/07/1987

Line of Activity (Existing) : Manufacturing - Dry Fruits, Seeds, Pulses and Spices
Line of Activity (Proposed) : Manufacturing - Dry Fruits, Seeds, Pulses and Spices

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New Project Details at a Glance
Figures In INR ( Lacs)

Total Cost of Project : ` 14.20 Lacs

Financial Assistance (TL) : ` 6.50 Lacs

Financial Assistance (CC) : ` 4.00 Lacs

Own Contribution : ` 3.70 Lacs

D.S.C.R : 2.56
………………………………………………………………………………………………………………………………………………………………………
 VIJAY PAREEK & CO
Chartered Accountants
Address : Near Bajrang Oil Mill, Sahebganj , Buxipur, Gorakhpur -273001 , Uttar Pradesh, India
Contacts: 0551-2290011,+91- 9621193185,+91-8318893021, Mail at: [email protected]

KASHI INDUSTRIES

A-247 AVC, Surajkund, Gorakhnath, Gorakhpur,- 273015, Uttar Pradesh, India

COST OF NEW PROJECT & SOURCE OF FINANCE

Figures In INR ( Lacs)

SR PARTICULARS RATE UNIT AMOUNT (`)

COST OF PROJECT:-
1 Land Premises :
(Land area is in Name of Mr.............. father at ................ Gorakhpur, Consented/ Shared
Uttar Pradesh, India. Having sufficient area for setting up all
manufacturing units and area required for machinery installation ,
workers area, technician area, raw , work in progress and finished
goods storage , godown , room and office are and other space
required for the proposed unit )

2 Building Prmises /Shed Construction : : 1.50

(Including Construction, addition, alteration of Leveling ,
Boundary , Frontage , walling , Machinery Foundation , Go down for
Raw Material, Finished goods , Office Premises , Staff Premises ,
Works shed for Loading, Stores area and other Relevant
constructions required to make such unit usable for the said line of
activity)
2 Packing Machine : 5.00
( Including Semi Automatic Packing Machine with the capacity of
3000 Packet per Day , Along with All Relevant Accessories and
Equipment required for the purpose of Packing of Dry Friuts, Spices,
Pulses and Sees Etc.)
3 Furniture & Fixtures : 0.40
(Including Racks, Slacks Required in godown for finished product
Store, Chair ,Table, partition , Door Windows, and other Wooden
works required for proposed unit)
4 Electrical Installtions 0.95
(Including Bio Matric, CC Tv Camera , Computer , Printer , Batch
Printer and other Electrical Installation required for machinery ,
cooler, fan , light , other installation as required in the Proposed
unit premises)
5 Misc . Fixed Assets 0.85
(Including All other Mis Assts Like Bar Code Machine , VVacuum

Sealer, Nitrogen Filling Machine and including contingent assets)

Total A 8.70

SR PARTICULARS RATE UNIT AMOUNT (`)

4 Working Capital Requirnments 5.50
( Working Capital Required for purchase of Primary Raw
Materilmaterial required for manufacturing various items , Packing
Materil, All Direct expenses invloved in the production likne power
& Fuel, Labour and materil required for finished transportation
cost , packing cost , Labor and other expenses power & Fuel ,
Market Credit and Other Similar Expenses )
Total B 5.50

TOTAL COST OF PROJECT ( i.e Total A+B) 14.20

MEANS OF FINANCE:-
1 - Financial Assitance (Tl) From Bank : 6.50
2 - Financial Assitance ( CC) From Bank : 4.00
3 - Own Contribution : 3.70

Total Rs. 14.20

 VIJAY PAREEK & CO
Chartered Accountants
Address : Near Bajrang Oil Mill, Sahebganj , Buxipur, Gorakhpur -273001 , Uttar Pradesh, India
Contacts: 0551-2290011,+91- 9621193185,+91-8318893021, Mail at: [email protected]

KASHI INDUSTRIES
A-247 AVC, Surajkund, Gorakhnath, Gorakhpur,- 273015, Uttar Pradesh, India

PROJECTED BALANCE SHEET OF FIRST FIVE YEARS OF OPERATION

Figures In INR ( Lacs)
YEAR OF OPERATION 1st Year 2nd Year 3rd Year 4th Year 5th Year
CAPITAL & LIABILITIES
PARTNER'S CAPITAL A/C
Introduction/Op. Balance 3.70 5.57 8.21 10.34 13.01
Add- Net profit 2.34 3.30 4.26 5.32 6.04
Less- Partner Drawings 0.47 0.66 2.13 2.66 3.02
5.57 8.21 10.34 13.01 16.03
Term Loan 5.20 3.90 2.60 1.30 0.00
CC Limit 6.50 6.50 6.50 6.50 6.50
Creditors 0.50 0.60 0.70 0.80 0.90
Other Expenses Payable 0.05 0.15 0.25 0.35 0.45
TOTAL 17.82 19.36 20.39 21.96 23.88

PROPERTY & ASSETS 1st Year 2nd Year 3rd Year 4th Year 5th Year

FIXED ASSETS
(As per Annexure "D" attached) 7.47 6.42 5.52 4.74 4.08

CURRENT ASSETS
Stock in Trade 8.50 9.50 10.50 11.50 12.50
Sundary Debtors & Advances 1.20 2.50 3.00 3.50 4.50
Cash in Hand /Bank 0.65 0.95 1.38 2.21 2.80

TOTAL 17.82 19.36 20.39 21.96 23.88

 VIJAY PAREEK & CO
Chartered Accountants
Address : Near Bajrang Oil Mill, Sahebganj , Buxipur, Gorakhpur -273001 , Uttar Pradesh, India
Contacts: 0551-2290011,+91- 9621193185,+91-8318893021, Mail at: [email protected]

KASHI INDUSTRIES
A-247 AVC, Surajkund, Gorakhnath, Gorakhpur,- 273015, Uttar Pradesh, India
PROJECTED PROFITABILITY STATEMENT
Figures In INR ( Lacs)
YEAR OF OPERATION ANNEX. 1st Year 2nd Year 3rd Year 4th Year 5th Year

REVENUE :
Revenue From Sales "A-1" 73.31 81.51 90.34 99.85 104.84
TOTAL-(A) 73.31 81.51 90.34 99.85 104.84

DIRECT EXPENDITURES:
Puchase ( Net off) "B-1" 48.14 53.52 59.32 65.56 68.84
Electricity, Power & Fuel 5.02 5.57 6.18 6.83 7.17
Freight & Other Direct Expenditures 3.67 4.08 4.52 4.99 5.24

TOTAL-(B) 56.82 63.16 70.01 77.38 81.25

GROSS PROFIT C= ( A-B) 16.50 18.34 20.33 22.47 23.59
INDIRECT EXPENDITURES:
Salary of to Staffs "C" 6.96 7.31 7.67 8.06 8.46
Interest & Charges on Assistance (TL) "D" 0.63 0.49 0.36 0.22 0.09
Interest & Charges on Assistance (CC) "E" 0.68 0.68 0.68 0.68 0.68
Depreciation "F" 1.23 1.05 0.90 0.77 0.66
Administration Exp 3.67 4.08 4.52 4.99 5.24

TOTAL-B= (Aa+Ab) 13.17 13.61 14.13 14.73 15.13

NET PROFIT C= ( A-B) 3.33 4.73 6.19 7.74 8.46

NET PROFIT BEFORE TAX 3.33 4.73 6.19 7.74 8.46

INCOME TAX "G" 0.99 1.42 1.93 2.41 2.41

NET PROFIT AFTER TAX 2.34 3.30 4.26 5.32 6.04

Add: Depreciation "F" 1.23 1.05 0.90 0.77 0.66

CASH ACCURALS 3.57 4.36 5.16 6.10 6.70

Add: Interest On CC Limit "E" 0.68 0.68 0.68 0.68 0.68

TOTAL 1 4.25 5.04 5.84 6.78 7.39
Repayment Obligations "D" 2 2.61 2.48 2.34 2.20 2.07
D.S.C.R. 1/2 1.63 2.03 2.50 3.08 3.57
Average D.S.C.R "H" 2.56
 VIJAY PAREEK & CO
Chartered Accountants
Address : Near Bajrang Oil Mill, Sahebganj , Buxipur, Gorakhpur -273001 , Uttar Pradesh, India
Contacts: 0551-2290011,+91- 9621193185,+91-8318893021, Mail at: [email protected]

KASHI INDUSTRIES
A-247 AVC, Surajkund, Gorakhnath, Gorakhpur,- 273015, Uttar Pradesh, India

PROJECTED CASH FLOW STATEMENT

Figures In INR ( Lacs)
SOURCES OF FUNDS 1st Year 2nd Year 3rd Year 4th Year 5th Year

Net profit after taxes 2.34 3.30 4.26 5.32 6.04

Introduction of Promoters contribution 3.70 0.00 0.00 0.00 0.00
Term Loan 5.20
CC Limit 6.50 0.00 0.00 0.00 0.00
Creditors 0.50 0.10 0.10 0.10 0.10
Other Expenses Payable 0.05 0.10 0.10 0.10 0.10
Depreciation 1.23 1.05 0.90 0.77 0.66

Total in Rs. 19.52 4.56 5.36 6.30 6.90

USES OF FUNDS 1st Year 2nd Year 3rd Year 4th Year 5th Year
Stock in Trade 8.50 1.00 1.00 1.00 1.00
Capital expenditure ( Fixed assets ) 8.70 0.00 0.00 0.00 0.00
Loan Repayments 1.30 1.30 1.30 1.30
Debtors 1.20 1.30 0.50 0.50 1.00
Drawings 0.47 0.66 2.13 2.66 3.02
Capital Reinvestment 0.00 0.00 0.00 0.00
18.87 4.26 4.93 5.46 6.32
Opeing balance (Cash in Hand) 0.00 0.65 0.95 1.38 2.21
Surplus / ( Deficit ) 0.65 0.30 0.43 0.83 0.58
Closing balance (Cash in Hand) 0.65 0.95 1.38 2.21 2.80
 VIJAY PAREEK & CO
Chartered Accountants
Address : Near Bajrang Oil Mill, Sahebganj , Buxipur, Gorakhpur -273001 , Uttar Pradesh, India
Contacts: 0551-2290011,+91- 9621193185,+91-8318893021, Mail at: [email protected]

KASHI INDUSTRIES
A-247 AVC, Surajkund, Gorakhnath, Gorakhpur,- 273015, Uttar Pradesh, India

Salary of to Staff
Annexure " C"
Figures In INR ( Lacs)
S.No. Description Cost per 1st Year 2nd Year 3rd Year 4th Year 5th Year
Unit per
Month

Manager Cum Super

1 Visor (1) @ Rs 10000 10,000 120,000 126,000 132,300 138,920 145,870
PM

2 Assistant Mager Cum 9,500 114,000 119,700 125,690 131,970 138,570

Sales Supervisor (1)
Rs 9500 Pm
3 Sales Staff (2) Rs 8000 16,000 192,000 201,600 211,680 222,260 233,370
Pm
4 Machine Operator 12,500 150,000 157,500 165,380 173,650 182,330
Rs12500 (Pm) 1
Accoutanct & Cleaning
4 , Other Staff (2) Rs 10,000 120,000 126,000 132,300 138,920 145,870
5000 pm
TOTAL 696,000 730,800 767,350 805,720 846,010
Say In Lacs 6.96 7.31 7.67 8.06 8.46

Note : Approx 5 % Growth in Salary has been Considered , considering inflation, Bonus Extra Time Work etc.
 VIJAY PAREEK & CO
Chartered Accountants
Address : 1st Floor, Quazikatra Ismailpur, Sahebganj Gorakhpur-273005 (U.P.)
Contacts: 0551-2292402, 9621193185, Fax: 0551-2292402, Mail at: [email protected]

KASHI INDUSTRIES
A-247 AVC, Surajkund, Gorakhnath, Gorakhpur,- 273015, Uttar Pradesh, India
LOAN REPAYMENT SCHEDULE
ANNEXURE: "D"
AMOUNT OF TERM LOAN : 6.50 Lacs
RATE OF INTEREST : 10.50% P.A. (Assumed)
REPAYMENT PERIOD : 60.00 Months
GESTATION PERIOD : 0 Months
NET REPAYMENT PERIOD : 60.00 Months

YEAR Quaterly NO. OF OPENING LOAN AMT. INTEREST PRINCIPAL CLOSING TOTAL REPAYMENT
INSTALMENTS BALANCE AVAILED (FOR EVERY 3 REPAYMENT BALANCE ANNUAL OBLIGATION
/ MONTHS MONTHS) OF 3 MONTHS INTEREST (INST.+INTT)

YEAR I 3 - 6.50 0.17 0.33 6.18

1 II 3 6.18 - 0.16 0.33 5.85
III 3 5.85 - 0.15 0.33 5.53
IV 3 5.53 - 0.15 0.33 5.20 0.63 1.93

YEAR I 3 5.20 - 0.14 0.33 4.88

2 II 3 4.88 - 0.13 0.33 4.55
III 3 4.55 - 0.12 0.33 4.23
IV 3 4.23 - 0.11 0.33 3.90 0.49 1.79

YEAR I 3 3.90 - 0.10 0.33 3.58

3 II 3 3.58 - 0.09 0.33 3.25
III 3 3.25 - 0.09 0.33 2.93
IV 3 2.93 - 0.08 0.33 2.60 0.36 1.66

YEAR I 3 2.60 - 0.07 0.33 2.28

4 II 3 2.28 - 0.06 0.33 1.95
III 3 1.95 - 0.05 0.33 1.63
IV 3 1.63 - 0.04 0.33 1.30 0.22 1.52

YEAR I 3 1.30 - 0.03 0.33 0.97

5 II 3 0.97 - 0.03 0.33 0.65
III 3 0.65 - 0.02 0.33 0.32
IV 3 0.32 - 0.01 0.33 (0.00) 0.09 1.39

TOTAL 60 61.75 1.79 6.50 1.79 8.29

Note: Interest On Term Loan Assistance Taken At 10.50 % Per Annum on Reliable and Conservative Estimate In The Favor Of Financing
Institute Keeping In Mind The Initial Disbursement Charges and Annual Maintenance Charges, Which Seems As Duly Considered By Rate.
It May Vary Depending On The Bargaining and Term and Condition Of Financing Institute and Other Relevant Similar Matters.Finance
may be disburshed in the month July -August. But Repayment has been Made based on the 0 Months Gestation Period, it may vary
depanding on the term and condition of Bank and Borrower.
 VIJAY PAREEK & CO
Chartered Accountants
Address : Near Bajrang Oil Mill, Sahebganj , Buxipur, Gorakhpur -273001 , Uttar Pradesh, India
Contacts: 0551-2290011,+91- 9621193185,+91-8318893021, Mail at: [email protected]

KASHI INDUSTRIES
A-247 AVC, Surajkund, Gorakhnath, Gorakhpur,- 273015, Uttar Pradesh, India
SCHEDULE OF DEPRECIATION
Depreciation calculated on fixed assets on W.D.V. basis.
Annexure: "F"
Figures In INR ( Lacs)
Particulars Amount Rate 1st Year 2nd Year 3rd Year 4th Year 5th Year

Land Premises : NA
Building Prmises /Shed 1.50 10% 0.15 0.14 0.12 0.11 0.10
Construction :
Packing Machine : 5.00 15% 0.75 0.64 0.54 0.46 0.39
Furniture & Fixtures : 0.40 15% 0.06 0.05 0.04 0.04 0.03
Electrical Installtions 0.95 15% 0.14 0.12 0.10 0.09 0.07
Misc . Fixed Assets 0.85 15% 0.13 0.11 0.09 0.08 0.07

Total in Rs. 8.70 Dep (Rs 1.23 1.05 0.90 0.77 0.66

WDV of Fixed Assets 8.70 7.47 6.42 5.52 4.74 4.08

Note: Depreciation is Calculated As Per Latest Provisions of The Income Tax Act 1961, For The Financial Year 2021-22,

Assessment Year : 2022-23, may Vary in the Upcoming Previous Years Relevant to the Respective Assessment Years.
 VIJAY PAREEK & CO
Chartered Accountants
Address : Near Bajrang Oil Mill, Sahebganj , Buxipur, Gorakhpur -273001 , Uttar Pradesh, India
Contacts: 0551-2290011,+91- 9621193185,+91-8318893021, Mail at: [email protected]

KASHI INDUSTRIES
A-247 AVC, Surajkund, Gorakhnath, Gorakhpur,- 273015, Uttar Pradesh, India

COMPUTATION OF INCOME TAX

Calculated as per the latest provisions of Income Tax Act 1961
Annexure-"G"
Figures In INR ( Lacs)
Particulars 1st Year 2nd Year 3rd Year 4th Year 5th Year
A--Net profit after tax 3.33 4.73 6.19 7.74 8.46

B-Income Tax Rate @ 30%

C- Income Tax 1.00 1.42 1.86 2.32 2.54
Less: Deduction U/s 87A 0.05 0.05 0.00 0.00 0.00
Total Tax 0.95 1.37 1.86 2.32 2.54
Add: Edu. Cess @ 4% 0.04 0.05 0.07 0.09 0.10

Total Income tax 0.99 1.42 1.93 2.41 2.64

Note: Assessee is individual in status , Whowever Taxed at high rate of Tax consideing Conservativess of Project and
Other Factors , Income Tax is Calculated As Per Latest Provisions of The Income Tax Act 1961, For The Financial Year
2021-22, Assessment Year : 2022-23, may Vary in the Upcoming Previous Years Relevant to the Respective Assessment
Years, Considering Assessee status As Partnership.
 VIJAY PAREEK & CO
Chartered Accountants
Address : Near Bajrang Oil Mill, Sahebganj , Buxipur, Gorakhpur -273001 , Uttar Pradesh, India
Contacts: 0551-2290011,+91- 9621193185,+91-8318893021, Mail at: [email protected]

KASHI INDUSTRIES

A-247 AVC, Surajkund, Gorakhnath, Gorakhpur,- 273015, Uttar Pradesh, India

DSCR CALCULATION
ANNEXURE: "H"
Figures In INR ( Lacs)
SR YEAR OF OPERATION 1st YR. 2nd YR. 3rd YR. 4th YR. 5th YR.

1 Reveue from Operating 73.31 81.51 90.34 99.85 104.84

2 Expenditure 13.17 13.61 14.13 14.73 15.13
3 Net Profit Before Tax 3.33 4.73 6.19 7.74 8.46
4 Net Profit After Tax 2.34 3.30 4.26 5.32 6.04
5 Depreciation 1.23 1.05 0.90 0.77 0.66
6 Cash Profit 3.57 4.36 5.16 6.10 6.70
7 Interest Obligation 0.68 0.68 0.68 0.68 0.68
8 Total Profit Before obligation (6+7) 4.25 5.04 5.84 6.78 7.39
9 Total Obligation inlcuding ( Pric+Intt) 2.61 2.48 2.34 2.20 2.07
DSCR Of Each year 1.63 2.03 2.50 3.08 3.57
Average D.S.C.R 2.56
 VIJAY PAREEK & CO
Chartered Accountants
Address : Near Bajrang Oil Mill, Sahebganj , Buxipur, Gorakhpur -273001 , Uttar Pradesh, India
Contacts: 0551-2290011,+91- 9621193185,+91-8318893021, Mail at: [email protected]

KASHI INDUSTRIES
A-247 AVC, Surajkund, Gorakhnath, Gorakhpur,- 273015, Uttar Pradesh, India
ANNEXURE: "E"
SCHEDULE OF REPAYMENT OF LOAN & INTEREST
Detail of repayment of loan installments & interest thereon is shown as under.

PARTICULARS 1st Year 2nd Year 3rd Year 4th Year 5th Year

CC Limit
Op. Balance/ Intoduction 6.50 6.50 6.50 6.50 6.50
Closing balance 6.50 6.50 6.50 6.50 6.50
Interest
Intersest on Term Loan @ 10.50% 0.68 0.68 0.68 0.68 0.68
TOTAL INTEREST 0.68 0.68 0.68 0.68 0.68

Current Ratio

PARTICULARS 1st Year 2nd Year 3rd Year 4th Year 5th Year

Current Assets 10.35 12.95 14.88 17.21 19.80

Current Liabilities 0.55 0.75 0.95 1.15 1.35

Current Ratio 18.82 17.26 15.66 14.97 14.66

Debt /Eqity Ratio 1.27 0.88 0.72 0.59 0.49

`
VIJAY PAREEK & CO.
Chartered Accountant
Address : Near Bajrang Oil Mill, Sahebganj , Buxipur, Gorakhpur -273001 , Uttar Pradesh, India
Contacts: 0551-2290011,+91- 9621193185,+91-8318893021, Mail at: [email protected]

CALCULATION/JUSTIFICATION OF C/C LIMIT AND FINANCIAL RATIOS

YEAR OF OPERATION 1st Yr 2nd Yr 3rd Yr 4th Yr 5th Yr

NAME OF BORROWER: KASHI INDUSTRIES
C/C REQUIRED 4.00 Lacs
METHOD 1:
1. Projected Sales 73.31 81.51 90.34 99.85 104.84
2. Working Capital Requirement 18.33 20.38 22.58 24.96 26.21
(@ 25% 0f item 1)
3. Minimum Margin Required 3.67 4.08 4.52 4.99 5.24
(@ 5% 0f item 1)
4. Actual Margin Available 3.30 5.70 7.43 9.56 11.95
(Current Assets-Current Liabilities
ap per last Balance Sheet)
5. Item 2-3 14.66 16.30 18.07 19.97 20.97
6. Item 2-4 15.03 14.68 15.15 15.40 14.26
7. Maximum Permissible C.C. Limit (Rounded Off) 14.66 14.68 15.15 15.40 14.26
(Least out of 5 & 6)
8. C.C. Limit Proposed/demanded 4.00
METHOD 2:
A) 1. Stock 8.50 9.50 10.50 11.50 12.50
2. Debtors 1.20 2.50 3.00 3.50 4.50
3. Exp. P.m. 1.10 1.13 1.18 1.23 1.26
Total (1+2+3) 10.80 13.13 14.68 16.23 18.26
Less: Creditors 0.50 0.60 0.70 0.80 0.90
Working Capital Required (A) 10.30 12.53 13.98 15.43 17.36

B) 1. Stock 8.50 9.50 10.50 11.50 12.50

Less: Creditors 0.50 0.60 0.70 0.80 0.90
Paid Stock 8.00 8.90 9.80 10.70 11.60
Less: Margin @ 25% 2.00 2.23 2.45 2.68 2.90
Maxsimum Permissible C.C. Limit 6.00 6.68 7.35 8.03 8.70
Maximum Permissible C.C. Limit (Rounded Off) 6.00 6.68 7.35 8.03 8.70
C.C. Limit Proposed (B) 4.00 4.00 4.00 4.00 4.00
Minimum Margin Requirements (A-B) 6.30 8.53 9.98 11.43 13.36
C/C PERMISSIBLE
Least out of C.C. worked out as per 4.00 4.00 4.00 4.00 4.00
Method 1 & Method 2

FINANCIAL RATIOS:
1st Yr 2nd Yr 3rd Yr 4th Yr 5th Yr
1 Sales (Rs in Lacs) 73.31 81.51 90.34 99.85 104.84
2 G/P 16.50 18.34 20.33 22.47 23.59
3 G/P % 22.50% 22.50% 22.50% 22.50% 22.50%
4 N/P 3.33 4.73 6.19 7.74 8.46
5 N/P % 4.54% 5.80% 6.86% 7.75% 8.07%
6 CURRENT RATIO 1.47 1.79 2.00 2.25 2.52
7 TOL/TNW 1.27 0.88 0.72 0.59 0.49
8 STOCK TURNOVER RATIO 0.12 0.12 0.12 0.12 0.12
 VIJAY PAREEK & CO
Chartered Accountants
Address : Near Bajrang Oil Mill, Sahebganj , Buxipur, Gorakhpur -273001 , Uttar Pradesh, India
Contacts: 0551-2290011,+91- 9621193185,+91-8318893021, Mail at: [email protected]

KASHI INDUSTRIES
A-247 AVC, Surajkund, Gorakhnath, Gorakhpur,- 273015, Uttar Pradesh, India
SALES PRODUCTION
Annexure " A"
Proposed
Particulars Unit
1st Year 2nd Year 3rd Year 4th Year 5th Year
(A) Capacity Utilization % 85% 90% 95% 100% 100%
(B) Days of Operation in Month Days 25 25 25 25 25
(C) Capacity Per Day Packing Pack 3,000 3,000 3,000 3,000 3,000
(D) Total Production Capacity Pack 63,750 67,500 71,250 75,000 75,000

Total Production Capacity Pack 63750 67500 71250 75000 75000

Quantitative Measurement of Production

Annexure " B"

Proposed
Particulars Unit
1st Year 2nd Year 3rd Year 4th Year 5th Year

(E) Packing Per Package 250grm Grms 15,937,500 16,875,000 17,812,500 18,750,000 18,750,000
(F) Kgs Required for Packing ( E/1000) Kgs 15,937.50 16,875.00 17,812.50 18,750.00 18,750.00

Add: Wastage or inappropriate , Not Suitable For

Packing 2 % of Total Packing Kgs 325.26 344.39 363.52 382.65 382.65
(G) Total Annual Production Weight in Kgs Kgs 16,262.76 17,219.39 18,176.02 19,132.65 19,132.65

16262.76 17219.39 18176.02 19132.65 19132.65

Note : Packing Machine can Produce Varieties of Packaging Like 250 Gms, 500 Gms and 1 Kg Etc . But For the Purpose of
Smooth understanding and Easy Calculation , only on the Basis of 250 gms .
 VIJAY PAREEK & CO
Chartered Accountants
Address : Near Bajrang Oil Mill, Sahebganj , Buxipur, Gorakhpur -273001 , Uttar Pradesh, India
Contacts: 0551-2290011,+91- 9621193185,+91-8318893021, Mail at: [email protected]

KASHI INDUSTRIES
A-247 AVC, Surajkund, Gorakhnath, Gorakhpur,- 273015, Uttar Pradesh, India

Prodution Mix and Revenue from Revenue From Sales

Annexure " A"
Particulras Ratio 1st Year 2nd Year 3rd Year 4th Year 5th Year
Total Production Capcity ( In Pack) NA 63750 67500 71250 75000 75000
(Please See in this Regards
Details Of Final Production and
Proportionate Requirements

Dry Fruits (In Pcs) 20% 12750 13500 14250 15000 15000
Spices (In Pcs) 20% 12750 13500 14250 15000 15000
Pulses (In Pcs) 20% 12750 13500 14250 15000 15000
Spices (In Pcs) 20% 12750 13500 14250 15000 15000
Besan (In Pcs) 10% 6375 6750 7125 7500 7500
Suji (In Pcs) 10% 6375 6750 7125 7500 7500
Total 100% 63750 67500 71250 75000 75000
 VIJAY PAREEK & CO
Chartered Accountants

Address : Near Bajrang Oil Mill, Sahebganj , Buxipur, Gorakhpur -273001 , Uttar Pradesh, India
Contacts: 0551-2290011,+91- 9621193185,+91-8318893021, Mail at: [email protected]

KASHI INDUSTRIES
A-247 AVC, Surajkund, Gorakhnath, Gorakhpur,- 273015, Uttar Pradesh, India

REVENUE FROM SALES

Annexure " A-1"

Proposed
Particulras Unit
1st Year 2nd Year 3rd Year 4th Year 5th Year
Dry Fruits (In Pcs) Pcs 12750 13500 14250 15000 15000
Spices (In Pcs) Pcs 12750 13500 14250 15000 15000
Pulses (In Pcs) Pcs 12750 13500 14250 15000 15000
Spices (In Pcs) Pcs 12750 13500 14250 15000 15000
Besan (In Pcs) Pcs 6375 6750 7125 7500 7500
Suji (In Pcs) Pcs 6375 6750 7125 7500 7500
Sales Price Per Packet Unit 1st Year 2nd Year 3rd Year 4th Year 5th Year
Dry Fruits Rs. 160 168 176 185 194
Spices Rs. 160 168 176 185 194
Pulses Rs. 120 126 132 139 146
Seeds Rs. 90 95 99 104 109
Besan Rs. 50 53 55 58 61
Suji Rs. 40 42 44 46 49
Total Cost Of Production Rs. 7,331,250 8,150,625 9,033,609 9,984,516 10,483,741
Say In Lacs 73.31 81.51 90.34 99.85 104.84

Note: Price has been taken on the basis of 250 Grams

 VIJAY PAREEK & CO
Chartered Accountants
Address : Near Bajrang Oil Mill, Sahebganj , Buxipur, Gorakhpur -273001 , Uttar Pradesh, India
Contacts: 0551-2290011,+91- 9621193185,+91-8318893021, Mail at: [email protected]

KASHI INDUSTRIES
A-247 AVC, Surajkund, Gorakhnath, Gorakhpur,- 273015, Uttar Pradesh, India

MANUFACTURING RAW MATERIAL & MIXING RATIO

Annexure " B"
Particulras Ratio 1st Year 2nd Year 3rd Year 4th Year
Annual Raw Material Material Requirements for
Manufacturing ( In Kgs)
NA 16262.76 17219.39 18176.02 19132.65
(Please See in this Regards
Details Of Raw Material and Proportionate
Requirements

Dry Fruits 20% 3252.55 3443.88 3635.20 3826.53

Spices 20% 3252.55 3443.88 3635.20 3826.53
Pulses 20% 3252.55 3443.88 3635.20 3826.53
Seeds 20% 3252.55 3443.88 3635.20 3826.53
Besan 10% 1626.28 1721.94 1817.60 1913.27
Suji 10% 1626.28 1721.94 1817.60 1913.27
Total 100% 16262.76 17219.39 18176.02 19132.65
 VIJAY PAREEK & CO
Chartered Accountants

Address : Near Bajrang Oil Mill, Sahebganj , Buxipur, Gorakhpur -273001 , Uttar Pradesh, India
Contacts: 0551-2290011,+91- 9621193185,+91-8318893021, Mail at: [email protected]

KASHI INDUSTRIES
A-247 AVC, Surajkund, Gorakhnath, Gorakhpur,- 273015, Uttar Pradesh, India

COST OF PRODUCTION AND CLOSING STOCK CLACULATION

Annexure " B-1"

Proposed
Particulras Unit
1st Year 2nd Year 3rd Year 4th Year
Dry Fruits Kgs 3252.55 3443.88 3635.20 3826.53
Spices Kgs 3252.55 3443.88 3635.20 3826.53
Pulses Kgs 3252.55 3443.88 3635.20 3826.53
Seeds Kgs 3252.55 3443.88 3635.20 3826.53
Besan Kgs 1626.28 1721.94 1817.60 1913.27
Suji Kgs 1626.28 1721.94 1817.60 1913.27
Raw Materail Rate Per Kg Unit 1st Year 2nd Year 3rd Year 4th Year
Dry Fruits Rs. 412 433 454 477
Spices Rs. 412 433 454 477
Pulses Rs. 308 323 340 357
Seeds Rs. 232 244 256 269
Besan Rs. 128 134 141 148
Suji Rs. 104 109 115 120
Total Cost Of Production Rs. 4,813,776 5,351,786 5,931,563 6,555,938
Say In Lacs 48.14 53.52 59.32 65.56
AREEK & CO
tered Accountants
ndia
l.com

Annexure " B"

5th Year

19132.65

3826.53
3826.53
3826.53
3826.53
1913.27
1913.27
19132.65
AREEK & CO
tered Accountants

ndia
l.com

Annexure " B-1"

5th Year
3826.53
3826.53
3826.53
3826.53
1913.27
1913.27
5th Year
501
501
374
282
156
126
6,883,734
68.84
 VIJAY PAREEK & CO
Chartered Accountants
Address : Near Bajrang Oil Mill, Sahebganj , Buxipur, Gorakhpur -273001 , Uttar Pradesh, India
Contacts: 0551-2290011,+91- 9621193185,+91-8318893021, Mail at: [email protected]

KASHI INDUSTRIES

A-247 AVC, Surajkund, Gorakhnath, Gorakhpur,- 273015, Uttar Pradesh, India

FACTS AND ASSUPTIONS
ANNEXURE: "I"

1 The Project Would Start in the FY 2021-22 , Hence The Term 1st Year Used in the Project is FY
2021-22 . There may be minor gap in the Actual and estimated stat of Project hence for purpose of
simplicity equivalent year comparable years has been taken in consideration.
2 The treatment of Income Tax has been taken ino Accounts , as per applicable provision . However it
may change from the Future . Income from sanitary napkin or pad can not be considered as
income which is exempt under the Income Tax Act 1961.
3 The Disbursement Of Financial Assistance Term Loan Would Be In Approx in first Quater of
Financial Year 2021-22 ie in the month of June 2021 , But For The Purpose Of Simplicity In
Understanding Of Bank, Repayment Schedule Prepared Considering First years As Whole Year
Working with cooling period of 1 months in running year and repayment in the Next Financial Year
4 An Estimated there is Approx Gross Profit Rate is 22.50 % according Purchase Net has been Adjusted
from Purchase and Opening and Closing Stock for the relevant year .

5 Administration Expenses estimated Approx 5 % of Revenue considering Office Expenses, Travelling

Refreshment, and other Major Expenses not Specifically Mentioned .
6 Drawing Shown in the Balance sheet Represents , Fund used by proprietor to the personal Purpose
or other Expenses for Facility and Capital Reinvestment Fund represents Ideal Fund Laying out of
Earnings arising From Center Operation , invested in Secured Securities in order to Make an
Financial Assistance at the life cycle end of the Machinery used in the center .

7 Projection does not amount to any Vouching of Accuracy. Its merely a estimation on the basis
of industry and past trends of data and normal Inflation Index.