Page 1 of 2 Assessment of Working Capital Requirements Rs.

in Lakhs

SUMMARY OF FINANCIAL STATEMENTS FOR RATIO ANALYSIS

Name: M/S S K AUTO PARTS
Previous Current
Year Year Following years Projected
Sr. No. Particulars Provisional Estimated
31-Mar-21 31-Mar-22 31-Mar-23 31-Mar-24
Year 1 Year 2 Year 3 Year 4
OPERATING STATEMENT
INCOME
Domestic sales 46.65 55.97 67.17 80.60
Export sales - - - -
Gross Sales 46.65 55.97 67.17 80.60
Excise duty - - - -
Net Sales 46.65 55.97 67.17 80.60
Other Income - - - -
Gross Income 46.65 55.97 67.17 80.60
EXPENSES
Raw material [Imported] - - - -
Raw material [Indigenous] 34.04 33.67 39.15 45.57
Consumables [Imported] - - - -
Consumables [Indigenous] - - - -
Total Material Cost 34.04 33.67 39.15 45.57
Total Consumables Cost - - - -
Total purchases 34.04 33.67 39.15 45.57
Direct Labour 2.33 2.80 3.36 4.03
Depreciation - - - -
Other direct overheads - - - -
Total direct expenses 2.33 2.80 3.36 4.03
Inventory [opening] of WIP - - - -
Inventory [closing] of WIP - - - -
Total cost of production 36.37 36.47 42.51 49.60
Inventory [opening] of finished goods - 7.62 9.91 11.89
Inventory [closing] of finished goods 7.62 9.91 11.89 14.27
Average inventory of finished goods 3.81 8.77 10.90 13.08
Total cost of sales 28.75 34.18 40.53 47.22
Gross Profit 17.90 21.79 26.64 33.38
Total indirect expenses 6.24 7.63 9.51 12.42
Opearting profit before finance charges 11.66 14.16 17.13 20.96
Total finance charges [only interest element] - - - -
Opearting profit after finance charges 11.66 14.16 17.13 20.96
Non-operating income 5.42 6.53 7.62 8.54
Non-operating expenses 0.21 0.84 0.85 0.85
Profit before Tax / (Loss) PBT 5.21 5.69 6.77 7.69
Provision for Taxes - - - -
Net Profit / Loss after Tax PAT 5.21 5.69 6.77 7.69
Equity divident payout - - - -
Retained Profit 5.21 5.69 6.77 7.69
Net profit before depreciation, interest & tax [PBDIT] 5.21 5.69 6.77 7.69
Net profit before interest & tax [PBIT] 5.21 5.69 6.77 7.69
Page 2 of 2 Assessment of Working Capital Requirements Rs. in Lakhs

SUMMARY OF FINANCIAL STATEMENTS FOR RATIO ANALYSIS

Name: M/S S K AUTO PARTS
Previous Current
Year Year Following years Projected
Sr. No. Particulars Provisional Estimated
31-Mar-21 31-Mar-22 31-Mar-23 31-Mar-24
Year 1 Year 2 Year 3 Year 4

BALANCE SHEET
Liabilities
Short-term borrowings from banks 10.00 10.00 10.00 10.00
Sundry creditors 0.15 0.19 0.22 0.27
Opening creditors for FIRST year  NA NA NA NA
Average creditors 0.08 0.17 0.21 0.25
Short-term borrowings from others 0.15 0.19 0.22 0.27
Other current liabilities 0.36 0.43 0.51 0.61
Total current liabilities 10.51 10.62 10.73 10.88
Total term liabilities - - - -
Total outside liabilities 10.51 10.62 10.73 10.88
Total liabilities 20.89 22.87 25.03 27.65

Assets
Cash, bank & investments 0.64 0.63 0.89 0.95
Receivables-other than export 3.29 3.94 4.73 5.68
Receivables-export - - - -
Total Receivables 3.29 3.94 4.73 5.68
Opening debtors for FIRST year  NA NA NA NA
Average receivables 1.65 3.62 4.34 5.21
Inventory 7.62 9.91 11.89 14.27
Other current assets - - - -
Total current assets 11.55 14.48 17.51 20.90

Fixed assets
Gross block 9.85 9.35 8.38 7.52
Depreciation upto date 0.51 0.96 0.86 0.77
Net block 9.34 8.39 7.52 6.75

Total other non-current assets - - - -

Intangible Assets - - - -
Total assets 20.89 22.87 25.03 27.65

Total Tangible Assets 20.89 22.87 25.03 27.65

Net worth 10.38 12.25 14.30 16.77
Tangible net worth 10.38 12.25 14.30 16.77
Net working capital 1.04 3.86 6.78 10.02