M/S.

SHIVAM ASSOCIATES

Projection of Profitability (Rs. in Lakhs)

PARTICULARS 2019 2020 2021 2022 2023 2024 2025 2026
Projected Projected Projected Projected Projected Projected Projected Projected
INCOME
Sales 150.00 200.00 250.00 300.00 350.00 400.00 450.00 500.00
Other Income 5.00 6.00 7.00 8.00 9.00 10.00 11.00 12.00
TOTAL -A 155.00 206.00 257.00 308.00 359.00 410.00 461.00 512.00
Purchases 135.00 155.00 200.00 235.00 275.00 315.00 350.00 380.00
Direct Expenses 2.70 3.10 4.00 4.70 5.50 6.30 7.00 7.60
137.70 158.10 204.00 239.70 280.50 321.30 357.00 387.60
Add : Opening Stock - 20.00 25.00 40.00 55.00 75.00 100.00 125.00
137.70 178.10 229.00 279.70 335.50 396.30 457.00 512.60
Less : Closing Stock 20.00 25.00 40.00 55.00 75.00 100.00 125.00 150.00
COST OF PRODUCTION 117.70 153.10 189.00 224.70 260.50 296.30 332.00 362.60
Admn & Selling Expenses 18.75 25.00 31.25 37.50 43.75 50.00 56.25 62.50
Depreciation 2.57 1.98 1.95 1.70 1.56 1.95 2.38 2.05
COST OF SALES -B 139.02 180.08 222.20 263.90 305.81 348.25 390.63 427.15
Profit Before Interest & Tax (A-B) 15.98 25.92 34.80 44.10 53.19 61.75 70.37 84.85
Interest on Bank OD 3.45 3.45 3.45 3.45 3.45 3.45 3.45 3.45
Profit before Tax C - D 12.53 22.47 31.35 40.65 49.74 58.30 66.92 81.40
Less: Income Tax Provision 1.95 5.02 7.76 10.63 14.78 17.70 20.62 25.54
Net Profiet after Tax 10.59 17.45 23.59 30.02 34.96 40.60 46.30 55.86
Less: Drawings 6.00 9.60 12.00 18.00 22.00 22.00 24.00 34.00
Retained Earnings 4.59 7.85 11.59 12.02 12.96 18.60 22.30 21.86
 M/S. SHIVAM ASSOCIATES

PROJECTED BALANCE SHEET

(Rs. in Lakhs)
PARTICULARS 2019 2020 2021 2022 2023 2024 2025 2026

LIABILITIES
Capital Account 15.00 15.00 15.00 15.00 15.00 15.00 15.00 15.00
Reserves & Surplus 4.59 12.44 24.03 36.05 49.01 67.61 89.91 111.77
Bank O/D 30.00 30.00 30.00 30.00 30.00 30.00 30.00 30.00
Sundry Creditors 22.95 26.35 34.00 44.94 58.44 66.94 74.38 80.75
Other Liabilities & Provisions 3.51 7.10 10.36 13.76 18.43 21.86 25.31 30.75

TOTAL 76.05 90.89 113.39 139.75 170.88 201.41 234.60 268.27

ASSETS
Fixed Assets 15.68 13.70 11.75 12.55 10.99 11.04 13.66 11.61
Investments 5.00 5.00 5.00 5.00 7.50 7.50 7.50 7.50
Deposits - 5.00 5.00 5.00 5.00 5.00 5.00 5.00
Sundry Debtors 25.00 33.30 41.70 50.00 58.30 66.70 75.00 83.30
Inventory 20.00 25.00 40.00 55.00 75.00 100.00 125.00 150.00
Loans & Advances 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00
Cash & Bank Balances 5.37 3.89 4.94 7.20 9.09 6.17 3.44 5.86

TOTAL 76.05 90.89 113.39 139.75 170.88 201.41 234.60 268.27

M/S. SHIVAM ASSOCIATES

PROJECTED CASH FLOW STATEMENT

(Rs. in Lakhs)
INFLOW 2019 2020 2021 2022 2023 2024 2025 2026

Cash Accruals
1. Profit after Tax 10.59 17.45 23.59 30.02 34.96 40.60 46.30 55.86
2. Depreciation 2.57 1.98 1.95 1.70 1.56 1.95 2.38 2.05
13.16 19.44 25.54 31.72 36.52 42.55 48.68 57.91
Increase In
(a). Capital Account 15.00 - - - - - - -
(b). Secured Loans
Term Loan - - - - - - - -
Bank O/D 30.00 - - - - - - -
(c). Sundry Creditors 22.95 3.40 7.65 10.94 13.50 8.50 7.44 6.37
(d). Other Liabilities & Provisions 3.51 3.59 3.26 3.40 4.67 3.43 3.45 5.44

Decrease In
(a). Fixed Assets - - - - - - - -
(b). Investments - - - - - - - -
(c). Deposits - - - - - - - -
(d). Sundry Debtors - - - - - - - -
(e). Inventory - - - - - - - -
(f). Loans & Advances - - - - - - - -

84.62 26.43 36.45 46.06 54.69 54.48 59.57 69.72

Cont…..
M/S. SHIVAM ASSOCIATES

PROJECTED CASH FLOW STATEMENT

(Rs. in Lakhs)
OUT FLOW 2019 2020 2021 2022 2023 2024 2025 2026

Decrease in
(a). Repayment of Term Loan -
(b). Repayment of OD -
(c). Sundry Creditors - - - - - - - -
(d). Other Liabilities & Provisions - - - - - - - -

Increase in
(a). Fixed Assets 18.25 - - 2.50 - 2.00 5.00 -
(b). Investments 5.00 - - - 2.50 - - -
(c). Deposits - 5.00 - - - - - -
(d). Sundry Debtors 25.00 8.30 8.40 8.30 8.30 8.40 8.30 8.30
(e). Inventory 20.00 5.00 15.00 15.00 20.00 25.00 25.00 25.00
(f). Loans & Advances 5.00 - - - - - - -

Drawings 6.00 9.60 12.00 18.00 22.00 22.00 24.00 34.00

79.25 27.90 35.40 43.80 52.80 57.40 62.30 67.30

OPENING BALANCE - 5.36 3.89 4.94 7.20 9.08 6.17 3.44

SURPLUS DURING THE YEAR 5.36 (1.47) 1.05 2.26 1.89 (2.92) (2.73) 2.42

CLOSING BALANCE 5.36 3.89 4.94 7.20 9.08 6.17 3.44 5.86
 M/S. SHIVAM ASSOCIATES
Income Tax Workings
(Rs.in.Lakhs)
Particulars 2019 2020 2021 2022 2023 2024 2025 2026

Net profit after Depreciation 12.53 22.47 31.35 40.65 49.74 58.30 66.92 81.40
Less : Set off of caried forward Loss - - - - - -
Total Income 12.53 22.47 31.35 40.65 49.74 58.30 66.92 81.40

Tax on normal rate 1.89 4.87 7.53 10.32 13.05 15.61 18.20 22.54

Surcharge @ 10%/15% - - - - 1.30 1.56 1.82 2.25

Education Cess @ 3% 0.06 0.15 0.23 0.31 0.43 0.52 0.60 0.74

Provision for Taxation 1.95 5.02 7.76 10.63 14.78 17.70 20.62 25.54

Carry Forward Losses - - - - - - - -

M/S. SHIVAM ASSOCIATES

Projected Depreciation Statement (Income Tax Act )

(Rs. in Lakhs)
PARTICULARS Rate of 2019 2020 2021 2022 2023 2024 2025 2026
Dep Projected Projected Projected Projected Projected Projected Projected Projected

Tools and Equipments 10.00%

Opening Balance 1.75 1.60 1.47 1.32 1.19 1.07 0.96 0.86
Add : Addition - - - - -
Less: Depreciation 0.15 0.13 0.15 0.13 0.12 0.11 0.10 0.09
Closing Balance 1.60 1.47 1.32 1.19 1.07 0.96 0.86 0.77
Furniture 10.00%
Opening Balance 5.00 4.58 4.20 3.78 5.78 5.20 4.68 4.21
Add : Addition - 2.50
Less: Depreciation 0.42 0.38 0.42 0.50 0.58 0.52 0.47 0.42
Closing Balance 4.58 4.20 3.78 5.78 5.20 4.68 4.21 3.79
Vehicles 15.00%
Opening Balance 10.00 8.75 7.66 6.51 5.53 4.70 4.00 8.03
Add : Addition - 5.00
Less: Depreciation 1.25 1.09 1.15 0.98 0.83 0.70 0.97 1.20
Closing Balance 8.75 7.66 6.51 5.53 4.70 4.00 8.03 6.83
Computer 60%
Opening Balance 1.50 0.75 0.38 0.15 0.05 0.02 1.40 0.56
Add : Addition - 2.00
Less: Depreciation 0.75 0.38 0.23 0.09 0.03 0.62 0.84 0.34
Closing Balance 0.75 0.38 0.15 0.05 0.02 1.40 0.56 0.22

Total Addition - - - 2.50 - 2.00 5.00 -

Total Depreciation 2.57 1.98 1.95 1.70 1.56 1.95 2.38 2.05

Total WDV 15.68 13.70 11.75 12.55 10.99 11.04 13.66 11.61
 M/S. SHIVAM ASSOCIATES
FORM II - ANALYSIS OF PROFIT AND LOSS ACCOUNT

(Rs. in Lakhs
PARTICULARS 2019 2020 2021 2022 2023 2024 2025
1 Sales - - - - - - -
2 Contract Charges Received 150.00 200.00 250.00 300.00 350.00 400.00 450.00
3 Net Sales 150.00 200.00 250.00 300.00 350.00 400.00 450.00
4 % rise or fall in net sales 0% 33% 25% 20% 17% 14% 13%

5 COST OF SALES
a) Raw Materials 135.00 155.00 200.00 235.00 275.00 315.00 350.00
b) Direct Expenses 2.70 3.10 4.00 4.70 5.50 6.30 7.00
c) Depreciation 2.57 1.98 1.95 1.70 1.56 1.95 2.38
d) Sub - Total 140.27 160.08 205.95 241.40 282.06 323.25 359.38
e) Add : Opening Stock in Process - 20.00 25.00 40.00 55.00 75.00 100.00
Sub - Total 140.27 180.08 230.95 281.40 337.06 398.25 459.38
f) Less : Closing Stock in Process 20.00 25.00 40.00 55.00 75.00 100.00 125.00
g) COST OF PRODUCTION 120.27 155.08 190.95 226.40 262.06 298.25 334.38
6 Selling, General and Admin Expenses 18.75 25.00 31.25 37.50 43.75 50.00 56.25
7 Preliminary Expenses - - - - - - -
8 Sub - Total ( 5+6 ) 139.02 180.08 222.20 263.90 305.81 348.25 390.63
9 Operating Profit before Interest (3-7) 10.98 19.92 27.80 36.10 44.19 51.75 59.37
10 Interest on Secured Loans 3.45 3.45 3.45 3.45 3.45 3.45 3.45
11 Operating Profit after Interest (8-9) 7.53 16.47 24.35 32.65 40.74 48.30 55.92
12 i) Non-Operative Income 5.00 6.00 7.00 8.00 9.00 10.00 11.00
ii) Deduct other non-operating expenses - - - - - - -
iii) Net of other non-operating income /
expenses ( net of 11 (i) & 11 (ii) ) 5.00 6.00 7.00 8.00 9.00 10.00 11.00

13 Profit / Loss before tax (10+11) 12.53 22.47 31.35 40.65 49.74 58.30 66.92
14 Provision for Tax 1.95 5.02 7.76 10.63 14.78 17.70 20.62
15 Profit / Loss after tax 10.59 17.45 23.59 30.02 34.96 40.60 46.30
16 Drawings of Partners - - - - - - -
17 Retained Profit 10.59 17.45 23.59 30.02 34.96 40.60 46.30
. SHIVAM ASSOCIATES
LYSIS OF PROFIT AND LOSS ACCOUNT

(Rs. in Lakhs)
2026
-
500.00
500.00
11%

380.00
7.60
2.05
389.65
125.00
514.65
150.00
364.65
62.50
-
427.15
72.85
3.45
69.40
12.00
-

12.00

81.40
25.54
55.86
-
55.86
 M/S. SHIVAM ASSOCIATES
FORM NO III - ANALYSIS OF BALANCE SHEET
(Rs. in Lakhs)
LIABILITIES 2019 2020 2021 2022 2023 2024 2025 2026

CURRENT LIABILITIES
1 Short - term borrowings
i) From Applicant Banks 30.00 30.00 30.00 30.00 30.00 30.00 30.00 30.00
ii) From Other Banks - - - - - - - -

SUB TOAL (i+ii) A 30.00 30.00 30.00 30.00 30.00 30.00 30.00 30.00

2 Short - term borrowings from Others - - - - - - - -

3 Sundry Creditors 22.95 26.35 34.00 44.94 58.44 66.94 74.38 80.75
4 Advance payments from customers - - - - - - - -
5 Provision for Taxation 1.95 5.02 7.76 10.63 14.78 17.70 20.62 25.54
6 Creditors for other finance - - - - - - - -
7 Dividend Payable - - - - - - - -
8 Other Statutory Liabilities - - - - - - - -
9 Instalment of Term Loan - - - - - - - -
(Due within one year)
10 Other Current Liabilities 1.56 2.08 2.60 3.13 3.65 4.16 4.69 5.21
(Due within one year)
11 Accrued Expenses & Other Liabilities - - - - - - - -

SUB TOAL ( B ) 26.46 33.45 44.36 58.70 76.87 88.80 99.69 111.50

12 TOTAL CURRENT LIABILITIES (A+B) 56.46 63.45 74.36 88.70 106.87 118.80 129.69 141.50

TERM LIABILITIES
13 Debenture - - - - - - - -
14 Promoters Contribution - - - - - - - -
15 Preference Shares - - - - - - - -
16 Term Loans - - - - - - - -

Cont…
 M/S. SHIVAM ASSOCIATES
FORM NO III - ANALYSIS OF BALANCE SHEET
(Rs. in Lakhs)
LIABILITIES 2019 2020 2021 2022 2023 2024 2025 2026

17 DPNTerm Loans - - - - - - - -
18 Defered payment ( Credits excluning ins
due within one year) - - - - - - - -
19 Unsecured loans - - - - - - - -
20 Other term liabilities
(Repayable after one year) - - - - - - - -
21 TOTAL TERM LIABILITIES - - - - - - - -

22 TOTAL OUTSIDE LIABILITIES 56.46 63.45 74.36 88.70 106.87 118.80 129.69 141.50

NET WORTH
23 Capital Account 15.00 15.00 15.00 15.00 15.00 15.00 15.00 15.00
24 Reserves & Surplus 4.59 12.44 24.03 36.05 49.01 67.61 89.91 111.77
25 Share Capital Advance - - - - - - - -
26 Revaluation Reserve - - - - - - - -
27 Other Reserves - - - - - - - -
28 Current Account - - - - - - - -
29 NET WORTH 19.59 27.44 39.03 51.05 64.01 82.61 104.91 126.77

30 TOTAL LIABILITIES (22+28) 76.05 90.89 113.39 139.75 170.88 201.41 234.60 268.27
 M/S. SHIVAM ASSOCIATES
FORM NO III - ANALYSIS OF BALANCE SHEET
(Rs. in Lakhs)
ASSETS 2019 2020 2021 2022 2023 2024 2025 2026

CURRENT ASSETS
31 Cash and Bank balances 5.37 3.89 4.94 7.20 9.09 6.17 3.44 5.86
32 Investments (Other than Long Term
investments) 5.00 5.00 5.00 5.00 7.50 7.50 7.50 7.50
33 Receivables ( Incldg BP & DP)
i) Domestic Receivables - 33.30 41.70 50.00 58.30 66.70 75.00 83.30
ii) Export Receivables - - - - - - - -
34 Instalments of deferred receivables(due
within one year)
35 Inventory:
Raw Materials 20.00 25.00 40.00 55.00 75.00 100.00 125.00 150.00
Other Spares - - - - - - - -
36 Advances to Suppliers - - - - - - - -
37 Advance payment of Taxes - - - - - - - -
38 Other current assets
Deposits, etc., - 5.00 5.00 5.00 5.00 5.00 5.00 5.00
Income Receivable 25.00 - - - - - -
Loans & Advances 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00

39 TOTAL CURRENT ASSETS (30 to 38) 60.37 77.19 101.64 127.20 159.89 190.37 220.94 256.66

FIXED ASSETS
40 Gross Block 122.68 122.68 122.68 125.18 125.18 127.18 132.18 132.18
41 Depreciation to date 107.00 108.98 110.93 112.63 114.19 116.14 118.52 120.57
42 NET BLOCK ( 40 - 41) 15.68 13.70 11.75 12.55 10.99 11.04 13.66 11.61

OTHER NON - CURRENT ASSETS

43 Long Term Investments - - - - - - - -
44 Deposits, Advances etc., - - - - - - - -
45 Other non - current assets - - - - - - - -
46 TOTAL OTHER NON CURRENT ASSETS - - - - - - - -

Cont…
 M/S. SHIVAM ASSOCIATES
FORM NO III - ANALYSIS OF BALANCE SHEET
(Rs. in Lakhs)
ASSETS 2019 2020 2021 2022 2023 2024 2025 2026

47 Intangible assets

48 TOTAL ASSETS ( 38+41+45+46) 76.05 90.89 113.39 139.75 170.88 201.41 234.60 268.27

49 TANGIBLE NET WORTH (28-46) 19.59 27.44 39.03 51.05 64.01 82.61 104.91 126.77
50 NET WORKING CAPITAL (38-12) 3.91 13.74 27.28 38.50 53.02 71.57 91.25 115.16
51 CURRENT RATIO (38/12) 1.07 1.22 1.37 1.43 1.50 1.60 1.70 1.81
52 TOTAL OUTSIDE LIABILITIES /
TANGIBLE NETWORTH (18/48) 2.88 2.31 1.91 1.74 1.67 1.44 1.24 1.12

ADDITIONAL INFORMATION
a) Arrers of Depreciation - - - - - - - -
b) Contigent Liabilites - - - - - - - -
i) Arrers of Cumulative Dividends - - - - - - - -
ii) Gratutity Liability not provided for - - - - - - - -
iii) Disputed excise/customs tax liability - - - - - - - -
iv) other liabilites not provided for - - - - - - - -
 M/S. SHIVAM ASSOCIATES

FORM IV - COMPARATIVE STATEMENT OF CURRENT ASSETS & CURRENT LIABILITIES

(Rs. in Lakhs)
LIABILITIES 2019 2020 2021 2022 2023 2024 2025 2026
A. CURRENT ASSETS
1 Raw materials 20.00 25.00 40.00 55.00 75.00 100.00 125.00 150.00
2 Other consumable Stores - - - - - - - -
3 Export Receivables - - - - - - - -
4 Domestic Receivables 25.00 33.30 41.70 50.00 58.30 66.70 75.00 83.30
5 Advances to suppliers - - - - - - - -
6 Other Current assets 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00
a).Cash & Bank balances 5.37 3.89 4.94 7.20 9.09 6.17 3.44 5.86
b).Prepaid Expenses - - - - - - - -
c).Advance Income Tax - - - - - - - -
d).Other Current assets 5.00 10.00 10.00 10.00 12.50 12.50 12.50 12.50
7 TOTAL CURRENT ASSETS 60.37 77.19 101.64 127.20 159.89 190.37 220.94 256.66

B. CURRENT LIABILITIES
8 Trade Creditors 22.95 26.35 34.00 44.94 58.44 66.94 74.38 80.75
9 Advances from customers - - - - - - - -
10 Statutory liabilities - - - - - - - -
11 Other current liabilities
- Instalment of Term Loan - - - - - - - -
(due within one year)
- Provision for Taxation 1.95 5.02 7.76 10.63 14.78 17.70 20.62 25.54
- Accrued Expenses & Other Liab. - - - - - - - -
Creditors for other finance - - - - - - - -
Other Current Liabilities 1.56 2.08 2.60 3.13 3.65 4.16 4.69 5.21

12 TOTAL CURRENT LIABLITIES 26.46 33.45 44.36 58.70 76.87 88.80 99.69 111.50
 M/S. SHIVAM ASSOCIATES

FORM V - COMPUTATION OF MAXIMUM PERMISSIBLE BANK FINANCE FOR WORKING CAPITAL

(UNDER MPBF METHOD) (Rs. in Lakhs)
PARTICULARS 2019 2020 2021 2022 2023 2024 2025 2026

1. Total Current Assets. 60.37 77.19 101.64 127.20 159.89 190.37 220.94 256.66

2. Current Liabilities
other than bank borrowings 26.46 33.45 44.36 58.70 76.87 88.80 99.69 111.50

3. Working Capital Gap(WCG) 33.91 43.74 57.28 68.50 83.02 101.57 121.25 145.16

4. Min.stipulated net working

Capital i.e. 25% of Current Assets 15.09 19.30 25.41 31.80 39.97 47.59 55.24 64.17

5. Actual/Projected net working

Capital 3.91 13.74 27.28 38.50 53.02 71.57 91.25 115.16

6. Item 3 minus item 4 18.81 24.44 31.87 36.70 43.05 53.98 66.02 81.00

7. Item 3 minus item 5 30.00 30.00 30.00 30.00 30.00 30.00 30.00 30.00

8. Maximum permissible bank finance

(Item 6 or 7 whichever lower) 18.81 24.44 30.00 30.00 30.00 30.00 30.00 30.00

9. Short fall in NWC (4 minus 5) 11.19 5.56 - - - - - -

 M/S. SHIVAM ASSOCIATES

FORM V - COMPUTATION OF MAXIMUM PERMISSIBLE BANK FINANCE FOR WORKING CAPITAL

(UNDER TURNOVER METHOD) (Rs. in Lakhs)
PARTICULARS 2019 2020 2021 2022 2023 2024 2025 2026

1. Total Turn Over 150.00 200.00 250.00 300.00 350.00 400.00 450.00 500.00

2. Total Current Assets. 60.37 77.19 101.64 127.20 159.89 190.37 220.94 256.66

3. Current Liabilities
other than bank borrowings 26.46 33.45 44.36 58.70 76.87 88.80 99.69 111.50

4. Working Capital Gap(WCG) 33.91 43.74 57.28 68.50 83.02 101.57 121.25 145.16

5. Min.stipulated net working

Capital i.e. 5% of Turnover 7.50 10.00 12.50 15.00 17.50 20.00 22.50 25.00

6. Actual/Projected net working

Capital 3.91 13.74 27.28 38.50 53.02 71.57 91.25 115.16

7. Item 4 minus item 5 26.41 33.74 44.78 53.50 65.52 81.57 98.75 120.16

8. Item 4 minus item 6 30.00 30.00 30.00 30.00 30.00 30.00 30.00 30.00

9. Maximum permissible bank finance

(Item 7 or 8 whichever is less) 26.41 30.00 30.00 30.00 30.00 30.00 30.00 30.00

10. Short fall in NWC (4 minus 5) 3.59 - - - - - - -

 M/S. SHIVAM ASSOCIATES
FORM VI: FUND FLOW STATEMENT
(Rs. in Lakhs)
PARTICULARS 2019 2020 2021 2022 2023

1 SOURCES
a). Net profit after tax 10.59 17.45 23.59 30.02 34.96
b). Depreciation 2.57 1.98 1.95 1.70 1.56
c). Increase in capital 15.00 - - - -
d). Increase in Securities Premium #REF! #REF! #REF! #REF! #REF!
e). Decrease in Fixed Assets - - - - -
f). Decrease in Non- Current Assets - - - - -
g). Increase in Term Liabilities - - - - -
h). Increase in Unsecured Loans - - - - -
i). Increase in Reserve - - - - -
TOTAL #REF! #REF! #REF! #REF! #REF!
2 USES
a). Decrease in term Liabilities - - - - -
b). Decrease in unsecured creditors - - - - -
c). Increase in :
d). i). Fixed Assets 18.25 - - 2.50 -
ii). Non -Current Assets - - - - -
e). Dividend - - - - -
TOTAL 18.25 - - 2.50 -

3 Long Term Surplus (+) /Deficit(-) (1-2) #REF! #REF! #REF! #REF! #REF!

4 Increase/(decrease) in Current Assets 60.37 16.83 (17.25) 17.26 24.39

(as per details given below)

5 Increase/decrease in Current Liablities 24.51 3.92 8.17 11.47 14.02

( otherthan Bank Borrowings)
6 Increase/(decrease) in WCG (4-5) 35.85 12.91 (25.42) 5.79 10.37

7 Net Surplus/(deficit) (3+6) #REF! #REF! #REF! #REF! #REF!

8 Increase/(decrease) in Bank Borrowings 30.00 - - - -

INCREASE/(DECREASE) IN NET SALES (7-8) 0% 33% 25% 20% 17%

 M/S. SHIVAM ASSOCIATES

FORM VI: FUND FLOW STATEMENT

(Rs. in Lakhs)
PARTICULARS 2019 2020 2021 2022 2023

Break up
1 Increase or Decrease in Current Assets
i). Investments 5.00 - - - 2.50
ii). Raw Materials 20.00 5.00 15.00 15.00 20.00
iii). Deposits - 5.00 - - -
iv). Sundry Debtors 25.00 8.30 (33.30) - -
v). Loans & Advances 5.00 - - - -
vi).Cash & Bank balance 5.37 (1.47) 1.05 2.26 1.89
TOTAL 60.37 16.83 (17.25) 17.26 24.39

2 Increase or Decrease in Current Liablities

i). Sundry Creditors 22.95 3.40 7.65 10.94 13.50
ii). Provisions 1.56 0.52 0.52 0.53 0.52

TOTAL 24.51 3.92 8.17 11.47 14.02

CRYSTAL DROPS LARKSPUR VILLA - BEHIND

CALCULATION OF COST OF CONSTRUCTION PER SITE/FLAT

TOTAL ESTIMATE 40 CRORES

TOTAL AREA TO BE BUILT 40000Sq.ft 150000sq.ft

COST PER SQ. FT 2000 2000

COST OF CONSTRUCTION 80000000 300000000

380000000

MATERIAL 60%

LABOUR 40%

300

25% ON STOCK

40% ON RECEIVABLES
R VILLA - BEHIND

TOTAL

190000