ANNEXURE - I

SHREE DURGA PLASTICS (Prop. Akhilesh Kumar)

FULLBARI, P.O. BHAKTI NAGAR

COST OF THE PROJECT

Sl. No.

PARTICULARS

Amount

Site Development Cost

0.90

Factory Building & Civil Work

1.60

Plant & Machinery

Washing Machine (10 HP Motor)
18" Grinder Machine (20 HP)
Knife Grinder Machine (1 HP)
Grinder Machine Tools & Fitting

Power & Electrification

Working Capital

1.05
1.30
0.55
0.20

3.10
2.50
11.50

TOTAL

19.60

(Rupees Nineteen Lacs & Sixty Thousand Only)

MEANS OF FINANCE

Sl. No.

% of Total
Project Cost

PARTICULARS

Amount

Proprietor's Contribution

27.30%

5.35

Cash Credit

40.82%

8.00

Term Loan

31.89%

6.25

100%

19.60

TOTAL
(Rupees Nineteen Lacs & Sixty Thousand Only)

ANNEXURE- III

SHREE DURGA PLASTICS (Prop. Akhilesh Kumar)

FULLBARI, P.O. BHAKTI NAGAR

STATEMENT OF PROJECTED PROFITABILITY

Particulars
Annual Capacity Utilisation

2012-13 2013-14
(4 months)
24%
55%

2014-15
70%

2015-16 2016-17 2017-18

85%

90%

18.72

51.14

72.86

89.69

Raw Material Procured

Consumables
Carriage Inward
Wages & Salary
Power Consumption
Repairs & Maintenance

17.52
0.64
1.08
1.24
0.86
0.48

39.60
1.90
1.93
3.20
1.79
0.86

53.41
2.60
2.78
3.45
2.57
1.22

66.95
2.99
3.15
3.60
3.36
1.68

71.35
3.29
3.36
3.75
3.72
1.78

73.08
3.35
3.42
3.75
3.79
1.81

74.64
3.38
3.44
3.80
3.81
1.83

Sub-Total
Add : Opening Stock in Process

21.82
21.82

49.28
0.98
50.26

66.03
1.17
67.20

81.73
1.68
83.41

87.25
1.95
89.20

89.20
2.18
91.38

90.90
2.39
93.29

Less : Closing Stock in Process

Total Cost of Production
Add : Opening Stock of Finished Goods

0.98
20.84
20.84
6.16
14.68
1.54
2.50

1.17
49.09
6.16
55.25
13.55
41.70
1.62
7.82

1.68
65.52
13.55
79.07
18.07
61.00
2.10
9.76

1.95
81.46
18.07
99.53
22.96
76.57
2.80
10.32

2.18
87.02
22.96
109.98
26.19
83.79
3.07
10.51

2.39
88.99
26.19
115.18
29.82
85.36
3.15
10.56

2.48
90.81
29.82
120.63
32.52
88.11
3.18
10.46

0.42
0.42
2.08
0.32
1.76
1.76

0.83
1.20
2.03
5.79
0.92
4.87
0.29
4.58

0.72
1.20
1.92
7.84
0.82
7.02
0.70
6.32

0.60
1.20
1.80
8.52
0.72
7.80
0.86
6.94

0.46
1.20
1.66
8.85
0.63
8.22
0.94
7.28

0.30
1.20
1.50
9.06
0.55
8.51
1.00
7.51

0.11
1.20
1.31
9.15
0.48
8.67
1.03
7.64

Operating Profit after Interest

Depreciation
PBT
Provision for Taxation
PAT
PBDIT
PBT
PAT
PBDIT/Sales
PBT/Sales
PAT/Sales
ROCE
20% OF SALES

2.50
1.76
1.76
13.35%
9.38%
9.38%
3.74

99.07

90%

Sales

Less : Closing Stock in Finished Goods

Cost of Sales
Selling & Administrative Exp.
Operating Profit before Interest
Financial Expenses
Interest on Term Loan
Interest on Working Capital Loan

97.37

90%

2018-19

101.75

7.82
4.87
4.58
15.29%
9.52%
8.96%

9.76
7.02
6.32
13.40%
9.63%
8.67%

10.32
7.80
6.94
11.51%
8.70%
7.74%

10.51
8.22
7.28
10.79%
8.44%
7.48%

10.56
8.51
7.51
10.66%
8.59%
7.58%

10.46
8.67
7.64
10.28%
8.52%
7.51%

10.23

14.57

17.94

19.47

19.81

20.35

ANNEXURE-II

SHREE DURGA PLASTICS (Prop. Akhilesh Kumar)

FULLBARI, P.O. BHAKTI NAGAR

STATEMENT OF PROJECTED BALANCE SHEET

Particulars

2012-13

2013-14

2014-15

2015-16

2016-17

2017-18

2018-19

Capital Account
Internal Accrual
Less: Drawings
Net Worth

5.35
1.76
7.11

7.11
4.58
(0.78)
10.91

10.91
6.32
(0.85)
16.38

16.38
6.94
(1.00)
22.32

22.32
7.28
(1.25)
28.35

28.35
7.51
(1.40)
34.46

34.46
7.64
(1.50)
40.60

Term Loan
Cash Credit

6.25
8.00

5.53
8.00

4.71
8.00

3.77
8.00

2.68
8.00

1.43
8.00

0.18
8.00

21.36

24.44

29.09

34.09

39.03

43.89

48.78

8.10
0.32
7.78

8.10
1.24
6.86

8.10
2.06
6.04

8.10
2.78
5.32

8.10
3.41
4.69

8.10
3.96
4.14

8.10
4.44
3.66

0.98
6.16
3.12
4.29
14.55

1.17
13.55
7.46
1.41
23.59

1.68
18.07
10.81
1.11
31.67

1.95
22.96
14.16
0.57
39.64

2.18
26.19
16.19
1.09
45.65

2.39
29.82
16.92
2.22
51.35

2.48
32.52

0.70
6.88
1.05
8.63

0.86
8.67
1.35
10.88

0.94
8.92
1.46
11.31

1.00
9.14
1.47
11.61

1.03
9.33
1.49
11.85

Sources of Funds

Total
Application of Funds
Fixed Assets
Less: Accumulated Depn.
Net Block
Investment (F.D., etc.)
Current Assets
Stock in Trade
W-I-P
Finished Stock
Security Deposit
Sundry Debtors
Cash & Bank
Other Current Assets
Total
Less: Current Liabilities
Provision for Taxation
Sundry Creditors
Other Current Liabilities

Net Current Assets

Total
Current Ratio
TOL/TNW
ROCE
Debtors/Turnover
Inventory/Turnover

0.97
0.97

0.29
4.95
0.78
6.02

19.08
2.89
56.97

13.58

17.57

23.04

28.76

34.33

39.74

45.12

21.36

24.43

29.08

34.08

39.02

43.88

48.78

14.95
2.14
11.71%
16.67
33.89

3.92
1.79
32.00%
14.58
27.67

3.67
1.30
33.55%
14.83
26.48

3.64
1.01
30.27%
15.79
27.55

4.03
0.78
26.93%
16.63
29.08

4.42
0.61
24.06%
17.08
32.49

4.81
0.49
21.44%
18.75
34.44

ANNEXURE-VI

SHREE DURGA PLASTICS (Prop. Akhilesh Kumar)

FULLBARI, P.O. BHAKTI NAGAR

COMPUTATION OF DSCR

Particulars

Rs. In Lacs
2017-18

2012-13

2013-14

2014-15

2015-16

2016-17

INFLOWS
Profit after Tax
Add: Depreciation
Add: Interest on Term Loan
Add: Interest on Cash Credit

1.76
0.32
0.42

4.58
0.92
0.83
1.20

6.32
0.82
0.72
1.20

6.94
0.72
0.60
1.20

7.28
0.63
0.46
1.20

7.51
0.55
0.30
1.20

TOTAL INFLOWS

2.50

7.53

9.06

9.46

9.57

9.56

APPLICATIONS
Repayment of Term Loan
Interest on Term Loan
Interest on Cash Credit

0.42

0.72
0.83
1.20

0.82
0.72
1.20

0.94
0.60
1.20

1.09
0.46
1.20

1.25
0.30
1.20

TOTAL OUTFLOWS

0.42

2.75

2.74

2.74

2.75

2.75

DSCR

5.95

2.74

3.31

3.45

3.48

3.48

AVERAGE DSCR

3.29

ANNEXURE-VII

SHREE DURGA PLASTICS (Prop. Akhilesh Kumar)

FULLBARI, P.O. BHAKTI NAGAR

Computation of Depreciation as per Income Tax Act : On WDV Basis

Particulars

Cost

Rate

2012-13

2013-14

2014-15

2015-16

2016-17

2017-18

2018-19

Shed & Building

2.50

10.00%

0.08

0.24

0.22

0.20

0.18

0.16

0.14

Plant & Machinery

3.10

15.00%

0.16

0.44

0.38

0.32

0.27

0.23

0.20

Power & Electrification

2.50

10.00%

0.08

0.24

0.22

0.20

0.18

0.16

0.14

0.32

0.92

0.82

0.72

0.63

0.55

0.48

TOTAL

8.10

ANNEXURE-V
SHREE DURGA PLASTICS (Prop. Akhilesh Kumar)
FULLBARI, P.O. BHAKTI NAGAR

COMPUTATION OF WORKING CAPITAL REQUIREMENT

Particulars
A. Current Assets
Stock in Trade
W-I-P
Finished Stock
Sundry Debtors
Cash & Bank

2012-13

2013-14

2014-15

2015-16

2016-17

2017-18

2018-19

0.98
6.16
3.12
4.29
14.55

1.17
13.55
7.46
1.41
23.59

1.68
18.07
10.81
1.11
31.67

1.95
22.96
14.16
0.57
39.64

2.18
26.19
16.19
1.09
45.65

2.39
29.82
16.92
2.22
51.35

2.48
32.52
19.08
2.89
56.97

0.97
0.97

0.29
4.95
0.78
6.02

0.70
6.88
1.05
8.63

0.86
8.67
1.35
10.88

0.94
8.92
1.46
11.31

1.00
9.14
1.47
11.61

1.03
9.33
1.49
11.85

Working Capital Gap (A-B)

13.58

17.57

23.04

28.76

34.33

39.74

45.12

Maximum permissible Bank Finance

(75% of WCG)

10.18

13.18

17.28

21.57

25.75

29.81

33.84

8.00
2.18

8.00
5.18

8.00
9.28

8.00
13.57

8.00
17.75

8.00
21.81

8.00
25.84

B. Current Liabilities
Provision for Taxation
Sundry Creditors
Other Current Liabilities

Less: Bank Finance

Proprietor's Contribution

ANNEXURE- IV

SHREE DURGA PLASTICS (Prop. Akhilesh Kumar)

FULLBARI, P.O. BHAKTI NAGAR

PROJECTED CASH FLOW STATEMENT

Particulars
SOURCES
Profit after Tax
Add: Depreciation
Gross Funds generated

Rs. In Lacs
2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19

1.76
0.32
2.08

4.58
0.92
5.50

6.32
0.82
7.14

6.94
0.72
7.66

7.28
0.63
7.91

7.51
0.55
8.06

7.64
0.48
8.12

Increase in Capital
Increase in Term Loan
Increase in Cash Credit
Increase in Current Liabilities
TOTAL

5.35
6.25
8.00
0.97
22.65

(0.78)
5.04
9.76

(0.85)
2.61
8.90

(1.00)
2.25
8.91

(1.25)
0.43
7.09

(1.40)
0.30
6.96

(1.50)
0.24
6.86

APPLICATIONS
Increase in Fixed Assets
Increase in Investment
Increase in Inventory
Increase in Debtors
Security Deposit
Increase in Other Current Assets
Repayment of Term Loan
TOTAL

8.10
7.14
3.12
18.36

7.58
4.34
0.72
12.64

5.03
3.35
0.82
9.20

5.16
3.36
0.94
9.46

3.46
2.02
1.09
6.57

3.84
0.74
1.25
5.83

2.79
2.15
1.25
6.19

4.29

1.41

1.11

0.57

1.09

2.22

Surplus

4.29

(2.88)

(0.30)

(0.54)

0.52

1.13

0.67

Closing Balance

4.29

1.41

1.11

0.57

1.09

2.22

2.89

Opening Balance

ANNEXURE-VIII
SHREE DURGA PLASTICS (Prop. Akhilesh Kumar)
FULLBARI, P.O. BHAKTI NAGAR

TERM LOAN REPAYMENT SCHEDULE

Interest Rate
14.00%
No of Installments 72
S.No.
1
2
3
4
5
6
7
8
9
10
11
12

Month
Apr-13
May-13
Jun-13
Jul-13
Aug-13
Sep-13
Oct-13
Nov-13
Dec-13
Jan-14
Feb-14
Mar-14

13
14
15
16
17
18
19
20
21
22
23
24

Apr-14
May-14
Jun-14
Jul-14
Aug-14
Sep-14
Oct-14
Nov-14
Dec-14
Jan-15
Feb-15
Mar-15

25
26
27
28
29
30
31
32
33
34
35
36

Apr-15
May-15
Jun-15
Jul-15
Aug-15
Sep-15
Oct-15
Nov-15
Dec-15
Jan-16
Feb-16
Mar-16

37
38
39
40
41
42
43
44
45

Apr-16
May-16
Jun-16
Jul-16
Aug-16
Sep-16
Oct-16
Nov-16
Dec-16

Op. Bal.

625,000
619,413
613,761
608,043
602,258
596,406
590,485
584,496
578,436
572,306
566,105
559,830
553,483
547,062
540,566
533,994
527,345
520,619
513,814
506,930
499,966
492,920
485,792
478,581
471,286
463,906
456,439
448,886
441,244
433,514
425,693
417,781
409,776
401,678
393,486
385,198
376,813
368,331
359,750
351,068
342,285
333,400
324,411
315,317
306,117

Instalment

12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879

Loan Amount Rs.

Instalment Rs.
Interest

7,292
7,226
7,161
7,094
7,026
6,958
6,889
6,819
6,748
6,677
6,605
6,531
6,457
6,382
6,307
6,230
6,152
6,074
5,994
5,914
5,833
5,751
5,668
5,583
5,498
5,412
5,325
5,237
5,148
5,058
4,966
4,874
4,781
4,686
4,591
4,494
4,396
4,297
4,197
4,096
3,993
3,890
3,785
3,679
3,571

Principal

5,587
5,652
5,718
5,785
5,852
5,921
5,990
6,059
6,130
6,202
6,274
6,347
6,421
6,496
6,572
6,649
6,726
6,805
6,884
6,964
7,046
7,128
7,211
7,295
7,380
7,466
7,553
7,642
7,731
7,821
7,912
8,004
8,098
8,192
8,288
8,385
8,482
8,581
8,682
8,783
8,885
8,989
9,094
9,200
9,307

625,000.00

12,879.00
Cl. Bal.

619,413
613,761
608,043
602,258
596,406
590,485
584,496
578,436
572,306
566,105
559,830
553,483
547,062
540,566
533,994
527,345
520,619
513,814
506,930
499,966
492,920
485,792
478,581
471,286
463,906
456,439
448,886
441,244
433,514
425,693
417,781
409,776
401,678
393,486
385,198
376,813
368,331
359,750
351,068
342,285
333,400
324,411
315,317
306,117
296,810

46
47
48

Jan-17
Feb-17
Mar-17

49
50
51
52
53
54
55
56
57
58
59
60

Apr-17
May-17
Jun-17
Jul-17
Aug-17
Sep-17
Oct-17
Nov-17
Dec-17
Jan-18
Feb-18
Mar-18

61
62
63
64
65
66
67
68
69
70
71
72

Apr-18
May-18
Jun-18
Jul-18
Aug-18
Sep-18
Oct-18
Nov-18
Dec-18
Jan-19
Feb-19
Mar-19

296,810
287,394
277,869
268,232
258,483
248,620
238,642
228,547
218,335
208,004
197,552
186,978
176,281
165,459
154,511
143,435
132,230
120,894
109,425
97,823
86,086
74,212
62,199
50,046
37,751
25,313
12,730

12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879
12,879

3,463
3,353
3,242
3,129
3,016
2,901
2,784
2,666
2,547
2,427
2,305
2,181
2,057
1,930
1,803
1,673
1,543
1,410
1,277
1,141
1,004
866
726
584
440
295
149

9,416
9,526
9,637
9,749
9,863
9,978
10,094
10,212
10,331
10,452
10,574
10,697
10,822
10,948
11,076
11,205
11,336
11,468
11,602
11,737
11,874
12,013
12,153
12,295
12,438
12,583
12,730

287,394
277,869
268,232
258,483
248,620
238,642
228,547
218,335
208,004
197,552
186,978
176,281
165,459
154,511
143,435
132,230
120,894
109,425
97,823
86,086
74,212
62,199
50,046
37,751
25,313
12,730
0