M/S M M BROTHER & TRADERS

FINANCIAL INDICATORS

Sr.No. Particulars

(i) Bank Loan Assistance : Rs. 29,00,000/-

(ii) Rate of Interest For Loan : 10.50%

(iii) Monthly Principal Payment : On the Basis of Usage

 M/S M M BROTHER & TRADERS

COST OF PROJECT

Sr. No PARTICULARS AMOUNT

1 For Business Expansion Purpose 2,900,000.00

TOTAL 2,900,000.00

SOURCES OF FINANCE

Sr. No PARTICULARS PERCENTAGE AMOUNT

1) Bank C/C. 100.00% 2,900,000.00

TOTAL 100.00% 2,900,000.00

 M/S M M BROTHER & TRADERS
TRADING & PROFIT & LOSS ACCOUNT
(Amount Rs in Lakhs)
( Estimated/Projected for the year ended / ending)
Actual Projected Projected Projected Projected
PARTICULARS
2023 2024 2025 2026 2027

A) INCOME:-

Receipts From Business 60.29 145.37 159.91 175.90 193.49

Closing Stock

Material Stock 8.51 16.08 16.88 18.23 19.69

TOTAL ( A ) 68.80 161.45 176.79 194.13 213.18

B) DIRECT & INDIRECT EXPENSES:-

Opening Stock 5.42 8.51 16.08 16.88 18.23

Purchases 39.29 115.90 120.52 133.06 146.10

Labour Charges 6.33 6.96 7.66 8.43 9.27

TOTAL ( B ) 51.04 131.37 144.26 158.37 173.60

C)
Gross Profit C= [A-B] 17.76 30.08 32.53 35.76 39.58
G P Ratio 29.46 20.69 20.34 20.33 20.46

D) Other Income(Disc & Incentive)

Sub Total 17.76 30.08 32.53 35.76 39.58

E) Interest on Loan 1.59 3.31 3.21 3.10 3.10

Other Expenses 8.79 9.17 9.63 10.11 10.62
( As per sheet enclose)

Depreciation 0.35 0.29 0.25 0.21 0.18

TOTAL ( E ) 10.73 12.78 13.09 13.42 13.90

F) NET PROFIT BEFORE TAX 7.03 17.30 19.44 22.34 25.68

(F)= [D-E]
N P Ratio 11.7 11.9 12.2 12.7 13.3

G) PROVISION OF TAX 0.28 1.73 1.94 3.35 5.14

H) NET PROFIT AFTER TAX 6.75 15.57 17.49 18.99 20.55

 M/S M M BROTHER & TRADERS
STATEMENT SHOWING DETAILS OF PROJECTED OTHER EXPENSES

Projected for the year ended / ending

SR. PARTICULARS 2023 2024 2025 2026 2027

Other Expenses

1 To Salary & Wages 2.34 2.46 2.58 2.71 2.84

2 To Rent 1.14 1.20 1.26 1.32 1.39
3 To Medicine & Vaccine Exp. 1.40 1.41 1.48 1.55 1.63
4 To PF of Employee 0.36 0.38 0.40 0.42 0.44
5 To Electricity Exp. 0.36 0.37 0.39 0.41 0.43
6 To Conveyance Exp. 2.12 2.23 2.34 2.46 2.58
7 To Legal Exp 0.19 0.20 0.21 0.22 0.23
8 To Site Expenses 0.34 0.35 0.37 0.39 0.41
9 To Stationary & Printing 0.15 0.15 0.16 0.17 0.18
10 To Festiwal Celebration Exp. 0.13 0.13 0.14 0.15 0.15
11 To Telephone Exp. 0.10 0.10 0.11 0.11 0.12
12 To Repairs & Maintainance 0.06 0.06 0.06 0.07 0.07
13 To News Paper & Magazines 0.02 0.02 0.02 0.02 0.03
14 To Miscellaneous Exp. 0.10 0.11 0.11 0.12 0.12

TOTAL 8.79 9.17 9.63 10.11 10.62

 M/S M M BROTHER & TRADERS
BALANCE SHEET
(Amount Rs. in Lacs)
( Estimated/Projected for the year ended / ending)

Actual Projected Projected Projected Projected

SOURCES OF FUND :
2023 2024 2025 2026 2027
SHARE CAPITAL
Opening Balance 16.17 20.52 32.77 46.41 60.29
Add: Other Income 0.01 0.67 0.68 0.74 0.76
Add: Net Profit 6.75 15.57 17.49 18.99 20.55
Less : Drawing 2.41 3.99 4.53 5.85 5.80
Sub Total 20.52 32.77 46.41 60.29 75.80

SECURED LOAN
Bank Term Loan 3.83 3.73 3.53 3.33 3.13
Bank C/c Loan 7.06 29.00 29.00 29.00 29.00

Sub Total 10.89 32.73 32.53 32.33 32.13

UNSECURED LOAN 28.02 25.50 22.50 19.75

CURRENT LIABLITIES
Sundry creditors 1.23 1.67 1.80 1.97 2.07
Other Curr. Liabilities - - - - -
Sub Total 1.23 1.67 1.80 1.97 2.07

TOTAL 32.64 95.19 106.24 117.09 129.75

APPLICATION OF FUND :
2023 2024 2025 2026 2027
FIXED ASSETS
Opening Balance (Gross Block) 4.37 6.41 6.12 5.87 5.66
Addition During the Year 2.39 - - - -
Less Depreciation for the Year 0.35 0.29 0.25 0.21 0.18
Closing Balance 6.41 6.12 5.87 5.66 5.49

INVESTMENTS IN FD & OTHER 6.56 23.42 24.10 24.42 24.96

CURRENT ASSETS
Sundry Debtors 4.69 24.66 26.42 27.18 28.57
Closing Stock of Material 8.51 16.08 16.88 18.23 19.69

Loans & Advances 0.75 10.00 10.20 10.50 10.50

Cash & Bank Balances 0.25 2.19 2.53 2.61 2.94
14.20 52.93 56.03 58.52 61.70
TOTAL 27.17 82.47 86.01 88.61 92.15
 M/S M M BROTHER & TRADERS

DEPRECIATION SCHEDULE

RATE OF DEPRECIATION:- 0% 15% 15% 40% 15% 15% 10%

Shade
Tools & Furniture &
Particulars:- Equipment
machinery Computer VEHICLE MOBILE
Fixtures
Total

Opening 01/04/2022 2.25 0.49 0.20 0.09 0.63 0.08 0.63 4.37
Add: Additions during the year 2.11 - 0.28 - - - - 2.39
Less: Depreciation for the year - 0.07 0.07 0.04 0.09 0.01 0.06 0.35
Closing 31/03/2023 4.36 0.42 0.41 0.05 0.54 0.07 0.57 6.41
Add: Additions during the year - - - - - - - -
Less: Depreciation for the year - 0.06 0.06 0.02 0.08 0.01 0.06 0.29
Opening 01/04/2024 4.36 0.35 0.35 0.03 0.46 0.06 0.51 6.12
Add: Additions during the year - - - - - - - -
Less: Depreciation for the year - 0.05 0.05 0.01 0.07 0.01 0.05 0.25
Closing 31/03/2025 4.36 0.30 0.29 0.02 0.39 0.05 0.46 5.87
Add: Additions during the year - - - - - - - -
Less: Depreciation for the year - 0.05 0.04 0.01 0.06 0.01 0.05 0.21
Closing 31/03/2026 4.36 0.26 0.25 0.01 0.33 0.04 0.41 5.66
Add: Additions during the year - - - - - - - -
Less: Depreciation for the year - 0.04 0.04 0.00 0.05 0.01 0.04 0.18
Closing 31/03/2027 4.36 0.22 0.21 0.01 0.28 0.04 0.37 5.49
 M/S M M BROTHER & TRADERS
COST OF PROJECT
CALCULATION OF DRAWING POWER C/C LIMIT

PARTICULARS 2023 2024 2025 2026 2027

Sales / Gross Reciept 60.29 145.37 159.91 175.90 193.49

Max C/c 20% on sales (A) 12.06 29.07 31.98 35.18 38.70

Closing Stock 8.51 16.08 16.88 18.23 19.69

Less : Creditors 1.23 1.67 1.80 1.97 2.07
Paid Stock 7.28 14.41 15.08 16.26 17.62
Less : 25% Margin 1.82 3.60 3.77 4.07 4.41

Balance (I) 5.46 10.81 11.31 12.20 13.22

Debtors 4.69 24.66 26.42 27.18 28.57

Less : 40 % Margin 1.88 9.86 10.57 10.87 11.43

Balance (II) 2.81 14.80 15.85 16.31 17.14

Total Drawing Power (B) =(I)+(II) 8.27 25.60 27.17 28.51 30.36

Allowable Drawing Power 8.27 25.60 27.17 28.51 30.36

(A) OR (B) Whichever is less
 M/S M M BROTHER & TRADERS
FUND FLOW STATEMENT
(Amount Rs. In Lakhs)
( Provisional/Projected for the year ended / ending)
PARTICULARS 2024 2025 2026 2027

1 SOURCE :-
a) Net Profit After Tax 15.57 17.49 18.99 20.55
b) Depreciation 0.29 0.25 0.21 0.18
c) Increase in Sundry Creditors 0.44 0.13 0.17 0.10
d) Increases in Cash credit Loan 21.94 - - -
e) Increase in Other Curr. Liabilities - - - -
f) Increase in Term Loan (0.10) (0.20) (0.20) (0.20)
g) Issue Of Capital 0.67 0.68 0.74 0.76
h) Increase in Unsecured Loan 28.02 (2.52) (3.00) (2.75)

TOTAL RS 66.82 15.83 16.91 18.63

2 APPLICATION :-
a) Increase in Stocks 7.57 0.80 1.35 1.46
b) Increase in debtor 19.97 1.76 0.76 1.39
c) Increase in Fixed Assets - - - -

d) Increase in Investment 16.86 0.68 0.32 0.54

e) Drawing 3.99 4.54 5.85 5.80
f) Increase in Advances 9.23 0.20 0.30 -

TOTAL RS 57.62 7.98 8.58 9.19

3 CASH & BANK BALANCES

Opening Cash Balance 0.25 9.45 17.30 25.63

Add : Surplus / deficit 9.20 7.85 8.33 9.44
Closing Balance 9.45 17.30 25.63 35.07
 M/S M M BROTHER & TRADERS

RATIO ANALYSIS

RATIO 2024 2025 2026 2027

Debt Equity Ratio 1.85 1.25 0.91 0.68

Current Ratio 1.40 1.49 1.55 1.65
Return on Networth 0.48 0.38 0.31 0.27
% Increase in Sales P.A :- 0% 10% 10% 10%
Gross Profit in % 20.69 20.34 20.33 20.46
Net Profit in % 11.90 12.16 12.70 13.27

RATIO 2024 2025 2026 2027

Debt Equity Ratio
A) Debt
i)Bank Term Loan 3.73 3.53 3.33 3.13
ii)Bank C/c Loan 29.00 29.00 29.00 29.00
iii)Unsecured Loan 28.02 25.50 22.50 19.75
Total 60.75 58.03 54.83 51.88
B) Equity
i)Closing Balance of Capital 32.77 46.41 60.29 75.80
C) Debt/Equity Ratio (A/B) 1.85 1.25 0.91 0.68
Current Ratio
A) Current Assets
i)Sundry Debtors 24.66 26.42 27.18 28.57
ii)Closing Stock of Material 16.08 16.88 18.23 19.69
iii)Loan & Advances - - - -
iv)Cash & Bank Balances 2.19 2.53 2.61 2.94
Total 42.93 45.83 48.02 51.20
B) Current Liabilities
i)Sundry creditors 1.67 1.80 1.97 2.07
ii)Other Curr. Liabilities - - - -
iii) Bank C/c Loan 29.00 29.00 29.00 29.00
Total 30.67 30.80 30.97 31.07
C) Current Ratio(A/B) 1.40 1.49 1.55 1.65

Note : While Calculating the current ratio Cash credit will be treated as current liablities
 PROJECT REPORT
OF
M/S M M BROTHER & TRADERS

Constitution : Proprietorship Firm

Proprietor Name : Mr. Anil Damodhar Gohane

Business Address : Ward No. 6, House NO 3160, At Bhisi,

Chimur, Chandrapur, Maharashtra, 442903

Telephone/Mob No. : 9765171297

Nature of Activity : In the Business of Work Contract & Other

Service Provider

Experience : 5 Years Experience in above Business