60.

00

50.00

40.00

2. LIABILITIES
2.1.CURRENT LIABILITIES
30.00 I. Borrowings from IOB
From other Banks
Commercial Paper
sub- total

20.00

10.00

0.00
1 2 3 4
PLEASE INPUT DATA IN COLOURED CELLS ONLY Rs. In lacs
A/c Star Industries
Rajouri Garden Branch 2019 2020 2021 2022
Year ended 31-Mar-19 31-Mar-20 31-Mar-21 31-Mar-22
Type of Financials Audited Audited Projected Projected

Actual duration of Accounting Period (months) 12 12 12 12

BALANCE SHEET
1.ASSETS

1.1CURRENT ASSETS
I. Inventories
Raw Materials 16.20 36.04 59.64 80.64
Stock in process 0.00 0.00 0.00 0.00
Finished Goods 0.00 0.00 0.00 0.00
Consumable Spares 0.00 0.00 0.00 0.00

TOTAL INVENTORIES 16.20 36.04 59.64 80.64

II. Trade Debtors

Domestic Debtors over six months 0.00 0.00 0.00 0.00
Domestic Debtors less than six months 5.93 15.90 5.73 19.01
Export Debtors over six months 0.00 0.00 0.00 0.00
Export Debtors less than six months 0.00 0.00 0.00 0.00
TOTAL DEBTORS 5.93 15.90 5.73 19.01

III. Other Current Assets

Cash and Bank Balance 6.14 6.96 2.33 4.00
Pre paid expenses 0.00 0.00 0.00 0.00
loans and advances 0.00 0.00 0.00 0.00
Advance tax 9.80 12.01 7.78 18.16
Advances to suuppliers 0.99 0.83 0.00 0.00
current portion of deposits 0.00 0.00 0.00 0.00
Others 0.00 0.00

Total Other Current Assets 16.93 19.80 10.11 22.16

SUB- TOTAL (a) 39.06 71.74 75.48 121.81

1.2 FIXED ASSETS

I. Land & Buildings 0.00 0.00 0.00 0.00
II. Plant & Machinery 0.83 0.70 4.11 3.48
III. Sundries 0.96 0.92 0.73 0.60

Gross Fixed Assets 1.79 1.62 4.84 4.08

Less: Depreciation to date 0.36 0.29 0.76 0.63

Net Fixed Assets (b) 1.43 1.33 4.08 3.45

Capital Work in Progress 0.00 0.00 0.00 0.00

1.3 NON-CURRENT ASSETS

I. Investments in/Loans to subsidiaries/associates 0.00 0.00 0.00 0.00

II. Others Non Current Assets

Investment in other companies 0.00 0.00 0.00 0.00
Capital Advances 0.00 0.00 0.00 0.00
Advance to staff 0.00 0.00 0.00 0.00
Security deposit 0.42 0.42 0.42 0.42
security against trade and services 1.00 1.00 1.00 1.00
Others 0.11 0.18 0.28 0.38
Advance to related parties 0.00 0.00 0.00 0.00
Non current sales recievables 0.00 0.00 0.00 0.00
Total Other Non Current Assets 1.53 1.60 1.70 1.80

SUB-TOTAL (c) 1.53 1.60 1.70 1.80

Deferred Tax Asset (d) 0.00 0.00 0.00 0.00
1.4 INTANGIBLE ASSETS (e) 0.00 0.00 0.00 0.00
1.5Asset held for sale (f) 0.00 0.00 0.00 0.00
TOTAL ASSETS (a+b+c+d+e)-f 42.02 74.67 81.26 127.06
 2019 2020 2021 2022
Year ended 31-Mar-19 31-Mar-20 31-Mar-21 31-Mar-22

2. LIABILITIES
2.1.CURRENT LIABILITIES
I. Borrowings from IOB 0.00 0.00 0.00 50.00
Borrowing from NBFC 0.00 0.00 0.00 0.00
From other Banks 0.00 0.00 0.00 0.00
Commercial Paper 0.00 0.00 0.00 0.00
sub- total 0.00 0.00 0.00 50.00

II. Creditors for Purchases 4.14 23.63 13.92 5.62

III. Other Current Liabilities
Creditiors for Expenses 2.64 3.28 0.00 0.00
Provisions 0.35 1.53 0.00 0.00
duties & Taxes Payable 0.24 0.27 0.00 0.00
Others 0.00 0.00 0.00 0.00
Book overdraft from bank 0.00 0.00 0.00 0.00
TL repayable in one year 0.00 0.00 0.00 0.00
USL repayable in one year 0.00 0.00 0.00 0.00
advance from customer 0.00 0.00 0.00 0.00
Total Other Current Liabilities 3.23 5.08 0.00 0.00

IV. Creditors on Capital goods 0.00 0.00 0.00 0.00

SUB-TOTAL (e) 7.37 28.71 13.92 55.62

2.2.DEFERRED LIABILITIES
I. Term Loan from IOB 0.00 0.00 0.00 0.00
II. Term Loan from other banks/FI 0.00 0.00 0.00 0.00

III. Other Long Term Liabilities

Preference Shares 0.00 0.00 0.00 0.00
unsecured loans 23.00 23.30 19.30 8.90
Loan from other parties 0.00 0.00 0.00 0.00
deferred revenue 0.00 0.00 0.00 0.00
Others 0.00 0.00 0.00 0.00

Other Long term liability which have been taken as Quasi

Equity 0.00 0.00 0.00 0.00
Total Other Long Term Liabilities 23.00 23.30 19.30 8.90

SUB-TOTAL (f) 23.00 23.30 19.30 8.90

2.3.CAPITAL AND SURPLUS

I. Paid up Capital 10.89 19.65 48.04 62.53
II. Reserves and Surplus 0.00 0.00 0.00 0.00
III. Share premium account 0.00 0.00 0.00 0.00
IV. Profit Bought Forward 1.11 4.55 0.00 0.00
Less: Drawings 0.35 1.54 0.00 0.00

SUB-TOTAL (g) 11.65 22.66 48.04 62.53

2.4 Liab for assets classified held for sale (i) 0.00 0.00 0.00 0.00
Deferred Tax Liability (h) 0.00 0.00 0.00 0.00
TOTAL LIABILITIES (e+f+g+h)+(i) 42.02 74.67 81.26 127.05
Off Balance Sheet Debt 0.00 0.00 0.00 0.01
 2019 2020 2021 2022
Year ended 31-Mar-19 31-Mar-20 31-Mar-21 31-Mar-22
PROFIT AND LOSS
1.NET SALES
I.Domestic Sales - Cash 0.00 0.00 0.00 0.00
II.Domestic Sales - Credit 167.27 199.78 265.02 329.02
iii. Exports 0.00 0.00 0.00 0.00
Less: Excide duty 0.00 0.00 0.00 0.00
Total Net Sales 167.27 199.78 265.02 329.02

2. COST OF SALES
Opening stock finished goods 0.00 0.00 0.00 0.00
Opening stock WIP 0.00 0.00 0.00 0.00
Opening stock RM - Indigenous 5.23 16.20 36.04 59.64
Opening stock RM - Imported 0.00 0.00 0.00 0.00
Add Purchases RM - Indigenous 20.45 41.17 107.77 109.17
Add Purchases of stock in trade 0.00 0.00 0.00 0.00
Stores consumed/loose tools 0.00 0.00 0.00 0.00
Manufacturing Expenses/Direct expenses 0.00 50.66 26.26 49.76
Depreciation 0.36 0.29 0.76 0.63
Add:Purchases Finished Goods 0.00 0.00 0.00 0.00
Less Closing stock finished goods 0.00 0.00 0.00 0.00
Less closing stock WIP 0.00 0.00 0.00 0.00
Less closing stock RM - Indigenous 16.20 36.04 59.64 80.64
Less closing stock RM -- Imported 0.00 0.00 0.00 0.00
Cost of Sales 9.84 72.28 111.19 138.56

3. GROSS PROFIT(+)/LOSS(-) (1-2) 157.43 127.50 153.83 190.46

4. SELLING & ADM. EXP. 156.35 122.94 138.32 166.12
5. INTEREST & FIN.CHARGES 0.04 0.01 0.01 5.04

Total (4+5) 156.39 122.95 138.33 171.16

6.OPERATING PROFIT/LOSS 1.04 4.55 15.50 19.30

7.I.OTHER INCOME
LC usance charges received 0.00 0.00 0.00 0.00
Interest Received 0.07 0.10 0.07 0.07
Profit on Sale of FA / INV 0.00 0.00 0.00 0.00
Others 0.00 0.00 0.00 0.03
Export incentive 0.00 0.00 0.00 0.00
Exchange and fluctuation 0.00 0.00 0.00 0.00
Total Other Income 0.07 0.10 0.07 0.10

7 II.LESS OTHER EXPENSES

Loss on Sale of FA / INV 0.00 0.00 0.00 0.00
Loss on Currency Fluctuation 0.00 0.00 0.00 0.00
Misc. Exp written off 0.00 0.00 0.00 0.00
Others 0.00 0.00 0.00 0.00

Total Other Expenses 0.00 0.00 0.00 0.00

Other Income Net of Expenses 0.07 0.10 0.03 0.03

8.PROFIT BEFORE TAX/LOSS 1.11 4.65 15.53 19.33

9.INCOME-TAX PROVISION 0.00 0.00 0.00 0.00

10.NET PROFIT AFTER TAX/LOSS 1.11 4.65 15.53 19.33

11.N.P.BEFORE DEP.&TAX 1.47 4.94 16.29 19.96

12.N.P.BEFORE DEP.TAX&INT. 1.51 4.95 16.30 25.00
13. CASH GENERATION 1.47 4.94 16.29 19.96
14.DIVIDEND 0.00 0.00 0.00 0.00
15. PREFERENCE DIVIDEND 0.00 0.00 0.00 0.00
16.RETAINED PROFIT 1.11 4.65 15.53 19.33
17.NET CASH ACCRUAL 1.47 4.94 16.29 19.96
 2019 2020 2021 2022
Year ended 31-Mar-19 31-Mar-20 31-Mar-21 31-Mar-22
ANALYTICAL AND COMPARATIVE RATIOS
I.FINANCIAL INDICATORS
1.TANGIBLE NETWORTH 11.65 22.66 48.04 62.53
2.TOTAL OUTSIDE LIAB.TO TNW 2.61 2.30 0.69 1.03
(TOL-USL)/(TNW+USL) 0.21 0.62 0.21 0.78
3.FUNDED DEBT TO TNW 1.97 1.03 0.40 0.14

4.NET WORKING CAPITAL 31.69 43.03 61.56 66.19

5.CURRENT RATIO 5.30 2.50 5.42 2.19

6.STOCK HOLDINGS 0.00 0.00 0.00 1.00

6.1.RAW MATERIALS 16.20 36.04 59.64 80.64
R.M. HOLDING (IN MTHS) 20.51 20.28 8.50 10.98

6.2.STOCK IN PROCESS 0.00 0.00 0.00 0.00

SIP HOLDING (IN MTHS) #REF! #REF! #REF! #REF!

6.3.FINISHED GOODS 0.00 0.00 0.00 0.00

FG HOLDING (IN MTHS) 0.00 0.00 0.00 0.00

6.4.CONSUMABLE SPARES 0.00 0.00

CON.SPARE CONSUMED 0.00 0.00
CON.SPARE HOLD(MTHS) #DIV/0! #DIV/0! #DIV/0! #DIV/0!

7.SUNDRY DEBTORS (DOMESTIC) 5.93 15.90 5.73 19.01

SUNDRY DEBTORS (EXPORT) 0.00 0.00 0.00 0.00
GROSS SALES (DOMESTIC) 167.27 199.78 265.02 329.02
GROSS SALES (EXPORT) 0.00 0.00 0.00 0.00
RECEIVABLES HOLD(MTHS) (DOMESTIC) 0.43 0.96 0.26 0.69
RECEIVABLES HOLD(MTHS) (EXPORT) #DIV/0! #DIV/0! #DIV/0! #DIV/0!

8. CREDITORS FOR PURCHASES 4.14 23.63 13.92 5.62

PURCHASES 20.45 41.17 107.77 109.17
CREDIT AVAIL (MONTHS) 2.43 6.89 1.55 0.62

II. PROFITABILITY RATIOS

9. NET SALES 167.27 199.78 265.02 329.02
INCREASE/DECR.SALES -57,704.63 32.51 65.24 64.00
10.PERCENT.INCR. SALES -99.71 19.44 32.66 24.15
11.GROSS PROFIT TO SALES 94.12 63.82 58.04 57.89
12.OP.PROFIT TO SALES 0.62 2.28 5.85 5.87
13.N.P.BEFORE TAX TO SALES 0.66 2.33 5.86 5.88
14.N.P.AFTER TAX TO TNW 9.53 20.52 32.33 30.91
15. TOTAL BANK BORROWINGS 0.00 0.00 0.00 50.00
16. NPAT/Sales 0.66 2.33 5.86 5.88

ADDITIONAL INFORMATION

Planned Capital Expenditure 0.00 0.00 0.00 0.00

Internal cash accruals required to fund project 0.00 0.00 0.00 0.00
External Funds Tied Up (banks/Fis/others) 0.00 0.00 0.00 0.00
Year ending 2019 2020 2021 2022
Audit status 31-Mar-19 31-Mar-20 31-Mar-21 31-Mar-22
Audited Audited Projected Projected
Net Sales 167.27 199.78 265.02 329.02
Growth in Sales % - 19.44% 32.66% 24.15%
Operating profit 1.04 4.55 15.50 19.30
Net Profit After Tax 1.11 4.65 15.53 19.33
NPAT/Sales % 0.66% 2.33% 5.86% 5.88%
Cash Generation 1.47 4.94 16.29 19.96
Net working capital 31.69 43.03 61.56 66.19
Current ratio 5.30 2.50 5.42 2.19
TNW 11.65 22.66 48.04 62.53
TOL / TNW 2.61 2.30 0.69 1.03
TOL-USL/TNW+USL 0.21 0.62 0.21 0.78
Unsecured Loans 23.00 23.30 19.30 8.90

Year ending 2019 2020 2021 2022

Audit status 31-Mar-19 31-Mar-20 31-Mar-21 31-Mar-22
LIABILITIES –
- Capital and Reserves 11.65 22.66 48.04 62.53
- Long Term Liabilities 23.00 23.30 19.30 8.90
- Deferred Tax Liability 0.00 0.00 0.00 0.00
- Current Liabilities 7.37 28.71 13.92 55.62
- TOTAL LIABILITIES 42.02 74.67 81.26 127.05
ASSETS -
- Fixed Assets 1.43 1.33 4.08 3.45
- Non-Current Assets 1.53 1.60 1.70 1.80
- Current Assets 39.06 71.74 75.48 121.81
- Intangible Assets 0.00 0.00 0.00 0.00
- Deferred Tax Assets 0.00 0.00 0.00 0.00
- TOTAL ASSETS 42.02 74.67 81.26 127.06

Calculation of MPBF: 2019 2020 2021 2022

Particulars 31-Mar-19 31-Mar-20 31-Mar-21 31-Mar-22
Raw Material 16.20 36.04 59.64 80.64
Stock in Progress 0.00 0.00 0.00 0.00
Finished Goods 0.00 0.00 0.00 0.00
Consumable spares 0.00 0.00 0.00 0.00
Domestic Receivables 5.93 15.90 5.73 19.01
Export Receivables 0.00 0.00 0.00 0.00
Other Current Assets 16.93 19.80 10.11 22.16
Total Current Assets [A] 39.06 71.74 75.48 121.81
Sundry creditors 4.14 23.63 13.92 5.62
Other current liabilities 3.23 5.08 0.00 0.00
Current Liabilities other than BB [B] 7.37 28.71 13.92 5.62
Working Capital gap [ A-B]= [C] 31.69 43.03 61.56 116.19
Margin 25% of TCA [D] 9.765 17.935 18.87 30.4525
Actual / projected NWC [E] - 31.69 43.03 61.56
[C-D] 21.93 25.10 42.69 85.74
[C-E] #VALUE! 11.34 18.53 54.63
MPBF [Lower of the Above] #VALUE! 11.34 18.53 54.63
Availability of Drawing Power: 2019 2020 2021 2022
Particulars 31-Mar-19 31-Mar-20 31-Mar-21 31-Mar-22
A. Stocks 16.20 36.04 59.64 80.64
B. Less: Trade creditors 4.14 23.63 13.92 5.62
C. Balance: Paid Stocks (A-B) 12.06 12.41 45.72 75.02
D. Less: Margin (25% of Paid Stocks)
3.02 3.10 11.43 18.76
E. D.P against Stocks (C-D) 9.05 9.31 34.29 56.27
F. Debtors not more than 90 days
5.93 15.90 5.73 19.01
G. Less: Margin (50% of Debtors) 2.97 7.95 2.87 9.51
H. DP against Book debts (F-H) 2.97 7.95 2.87 9.51
I. Total Drawing Power (E+H) 12.01 17.26 37.16 65.77
PROJECT INPUT TEMPLATE

Note: Input only in cells coloured blue

Project Start Year 2004

Year 2004 2005 2006 2007

Balance Sheet of the Project:

Gross fixed assets (salvage value of assets
to be deducted in the 15th year)
Net Working Capital/ Net Current Assets

Profit & Loss Account of the Project:

Net Sales revenue from Project
Cost of goods sold
Fixed Expenses
Variable expenses 0.00 0.00 0.00 0.00
PBDIT 0.00 0.00 0.00 0.00
Depreciation
Total Interest
PBT 0.00 0.00 0.00 0.00
Tax
PAT 0.00 0.00 0.00 0.00

Other details (Project):

Repayment of project term loans
Interest payment on project term loans
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2018 2019

0.00 0.00
0.00 0.00

0.00 0.00

0.00 0.00