Project cost of

PARTICULAR

LAND
FACTORY BUILDING
COMPUTER SYSTEMS
SOFTWARE
OFFICE FURNITURE AND FIXTURE
PRELIMNARY EXPENSE
MARGIN MONEY FOR WORKING CAPITAL
OTHER ASSET
NEW MACHINERIES

COST OF PROJECT
ost of

PROJECT COST( RS IN LAKHS) PROJECT COST( RS IN LAKHS)

260
600
290
100
100
200 LAND

35 FACTORY BUILDING COMPUTER SYSTEMS

115 SOFTWARE OFFICE FURNITURE AND FIXTURE

300 PRELIMNARY EXPENSE MARGIN MONEY FOR WORKING CAPITA

OTHER ASSET NEW MACHINERIES

2000 COST OF PROJECT

T COST( RS IN LAKHS)

LAND

COMPUTER SYSTEMS

OFFICE FURNITURE AND FIXTURE

MARGIN MONEY FOR WORKING CAPITAL

NEW MACHINERIES

COST OF PROJECT
(I)

(II)
LESS
 MEANS OF FINANICE
PARTICULAR
OWN FUND (PROMOTER OWN CONTRIBUTION)

BORROWING FOR WORKING CAPITAL

UNSECURED LOAN

TERM LOAN FROM BANK

TOTAL MEANS OF FINANCE

STATEMENT SHOWING WORKING CAPITAL REQUIREMENT

PARTIULAR
CURRENT ASSET
TRADE RECEIVABLE
PREPAID EXPENSE
CASH BANK
STOCK
RAW IN MATERIAL
WORK IN PROGESS

GROSS WORKING CAPITAL

CURRENT LIABILITIES
CREDITOR
OTHER CURRENT LIABILITIES
 NET WORKING CAPITAL

CASH CREDIT FROM BANK

MARGIN OF SAFETY
 RS IN LAKHS

QUIREMENT

Amt. in LAKHS Amt. in LAKHS

180
5
85
25
15
10

320

120
60 180
140

105

35
 ASSESSMENT OF WORKING CAPITAL REQUIREMENTS

PROFIT & LOSS OF FOR THE YEAR ENDED

2019-20 2020-21
PARTICULARS Past year Past year

INCOME:
SALES 632.74 841.24
OTHER INCOME 11.40 5.59
TOTAL INCOME(A) 644.14 846.83
EXPENDITURE:
FOOD AND BEVERAGES CONSUMED 230.08 301.49
OPERATING EXPENSES 24.72 35.61
EMPLOYEE COST 96.86 136.50
POWER,FUEL & ELECTRICITY 47.23 70.37
SELLING AND ADMINSTRATIVE EXP. 148.86 187.08
MISCELLENIOUS EXPENSE 6.00 10.52
TOTAL EXPENDITURE(B) 553.75 741.57
OPERATING PROFIT(A-B) 90.39 105.26
INTEREST 46.45 65.45
PROFIT BEFORE DEPRICIATION & TAX 43.94 39.81
DEPRICIATION 82.21 116.37
PROFIT BEFORE TAX (38.27) (76.56)
ITAL REQUIREMENTS

THE YEAR ENDED

Rs. in '0000
2021-22 2022-23 2023-24 2024-25
Existing Projection Projection Projection

494.45
28.48
522.93 0.00 0.00 0.00

175.64
26.51
117.60
51.81
103.89
11.73
487.18 0.00 0.00 0.00
35.75 0.00 0.00 0.00
82.12
(46.37) 0.00 0.00 0.00
127.55
(173.92) 0.00 0.00 0.00
 ASSESSMENT OF WORKING CAPITAL REQUI

PROFIT & LOSS OF FOR THE YEAR E

2019-20
particulars Past year

1 Sales 632.74
2 Other income 11.40
3 TOTAL INCOME (A) 644.14
4 Cost of Production

i Raw materials consumed

ii Employee benefit expenses

iii Repairs & Maintenance

iv Other Manufacturing Expenses

v Depreciation

vi Interest on Term loan

TOTAL EXPENSES (B)

5 Profit before taxes (A-B)

Provision for taxation

6 Net profit after tax

RKING CAPITAL REQUIREMENTS

F FOR THE YEAR ENDED

Rs. in '000000
2020-21 2021-22 2022-23 2023-24 2024-25
Past year Existing Projection Projection Projection
 BALANCE SHEET OF AS ON FOR THE P

2019-20 2020-21
PARTICULARS Past year Past year

(I) EQUITY AND LIABILTIES

1 SHAREHOLDERS FUND
(a) Equity Share capital 265.00 265.00
(b) Reserve and surplus 22.13 -15.35

2 NON CURRENT LIABILITIES

(a) Term Loan (Bank) - -
(b) Term Loan II - -
(c) Other long term liabilities 353.02 451.62
(d) Long term provisions 3.32 5.18

3 CURRENT LIABILITIES
(a) Short term borrowings - 100.00
(b) Trade Payable 43.41 60.90
(c) Other current liabilities 41.77 50.74
(d) Short term provisions 1.71 2.38

TOTAL LIABILITIES 730.36 920.47

(II) ASSETS
1 NON CURRENT ASSETS
(a) Property,plant& equipment
(i) Tangible Assets 583.51 776.76
(ii) Intangible Assets 8.80 15.79
(b) Non Current Investment 10.32 20.24
 (c) Other non-current assets 18.66 26.13
2 CURRENT ASSETS
(a) Current Investments 86.89 38.41
(b) Inventory 5.19 6.86
(c) Trade Receivables 2.59 5.90
(d) Cash & Cash Equivalents 7.39 16.02
(e) Other Current Assets 7.01 14.36

TOTAL ASSETS 730.36 920.47

AS ON FOR THE PERIOD
rs in'0000
2021-22 2022-23 2023-24 2024-25
Existing Projection Projection Projection

277.74 382.98 492.75 512.75

-2.32 290.49 1,457.56 1,477.56

-
-
567.36 560.25 668.70 688.70
18.73 20.93 25.56 45.56

19.73 - - -
81.60 114.00 135.83 155.83
52.78 56.88 105.33 125.33
3.29 2.69 4.24 5.24

1,018.91

833.39 959.02 1,168.10 1,188.10

24.50 26.53 - -
47.56 30.07 1,108.10 1,128.10
 33.54 32.88 60.74 80.74

18.58 124.29 402.26 422.26

9.43 10.03 13.54 33.54
3.22 5.98 9.25 29.25
28.04 216.09 106.27 126.27
20.65 23.33 21.54 41.54

1,018.91 1,428.22 2,889.80 3,049.80

 CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST MARCH, 2021
Particulars 2019-20
A. CASH FLOW FROM OPERATING ACTIVITIES
Net Profit before tax
Adjustment for
Depreciation & Amortisation
Interest & Financial Charges
Cash generated before Working Capital Changes:
Changes in Working Capital:
(Increase)/Decrease in Inventories
(Increase)/Decrease in Receivables
Increase/(Decrease) in Creditors
Increase/(Decrease) in Other Assets
Increase/(Decrease) in Short Term Borrowings
Increase/(Decrease) in Other Liabiliites
Cash Generated/(Used) from operations before Extraordinaryitems
Less:
Income Tax Paid
Net Cash Inflows/(outflow) from Operating activities(A)
B. CASH FLOW FROM INVESTMENT ACTIVITIES
Purchase of Fixed Assets
Purchase of Investments
Net Cash outflows from Investment activities (B)
C. CASH FLOW FROM FINANCING ACTIVITIES :
Proceeds from Long Term LoansLoans
Proceeds from share Capital
Interest & Financial Charges
Net Cash inflows/(outflow) from Financial activities (C)

Net Decrease cash and Cash Equivalents (A) + (B) + (C)

Cash and Cash Equivalents (Opening)
Cash and Cash Equivalents (Closing)
31ST MARCH, 2021
2020-21 2021-22 2022-23 2023-24 2024-25
 RAT

PARTICULAR
1 GROSS PROFIT

(GROSS PROFIT/SALE*100)

2 NET PROFIT BEFORE TAX

(NET PROFIT/SALES*100)

3 NET PROFIT AFTER TAX

(NET PROFIT/SALE*100)

4 DEBT AND COVERAGE RATIO

(NET PROFIT+INTEREST+DEP)/
(INTEREST + INSTALLMENT)

5 INTEREST COVERAGE RATIOS

(EBIT/INTEREST)

6 CURRENT RATIO
(CURRENT ASSET/CURRENT
LABILITIES)
 7 DEBT EQUITY RATIO
(DEBT/EQUITY)

8 EQUITY RATIO
(TOTAL EQUITY/ TOTAL ASSET)

9 DEBT RATIO
(TOTAL DEBT/TOTAT ASSET)

10 ROCE
(EBIT/CAPITAL EMPLOYED*100)

11 LIABILITIES TO NET WORTH

(LIABILITIES/NET WORTH)
 RATIOS OF SPARK PVT LTD.
2021-22 2022-23 2023-24
EXISTING PROJECTION PROJECTION
RK PVT LTD.
2024-25 2025-26 2026-27
PROJECTION PROJECTION PROJECTION
 DEPRECIATION AS PER ACCOUTIN
PARTICULAR FACTORY BUILDING

RATES 10%

OPENING
BALANCES

YEAR 1 DEPRECITION

CLOSING BALANCE

OPENING
BALANCES

YEAR 2 DEPRECITION

CLOSING BALANCE

OPENING
BALANCES

YEAR 3 DEPRECITION

CLOSING BALANCE

OPENING
BALANCES
YEAR 4 DEPRECITION

CLOSING BALANCE

OPENING
BALANCES
YEAR 5
DEPRECITION

CLOSING BALANCE
PER ACCOUTING
SOFTWARE FURNITURE MACHINERY

10% 20% 10%

VS
 DEPRECIATION AS PER INCOME TAX
PARTICULAR FACTORY BUILDING SOFTWARE

RATES 10% 25%

OPENING
BALANCES

DEPRECITION

CLOSING BALANCE

OPENING
BALANCES

DEPRECITION

CLOSING BALANCE

OPENING
BALANCES

DEPRECITION

CLOSING BALANCE

OPENING
BALANCES
DEPRECITION

CLOSING BALANCE

OPENING
BALANCES

DEPRECITION

CLOSING BALANCE
COME TAXES ACT
FURNITURE MACHINERY

10% 15%
 REPAYMENT OF LOAN
INTEREST RATE

YEAR OPENING REPAID INTEREST

1 1000 0 100
2 1000 0 100
3 1000 200 100
4 800 200 80
5 600 200 60
6 400 200 40
7 200 200 20
F LOAN
10%

TOTAL CLOSING

100 1000
100 1000 1200
300 800 1000
280 600 800 TOTAL

260 400 600 CLOSING

Column H
Column I
240 200 400 Column J
Column K
220 0 200
0
1 2 3 4 5 6 7 8
 TOTAL
CLOSING
Column H
Column I
Column J
Column K

6 7 8
 COST SHEET OF
PRODUCTION = 1050 VEHICLES
SALE = 1000 VEHICLES

PARTICULAR PER UNIT

MATERIAL CONSUMED
LITHIUM ION BATTERY 20000
TUBED 15000
GRAPHITE 10000
MANGANESE 2500

ADD DIRECT LABOUR 2500

PRIME COST 50000

ADD MANUFACTURING OVERHEAD 5000

FACTORY COST 55000

ADD WORK IN PROGRESS 0

COST OF PRODUCTION 55000

LESS CLOSING STOCK

COST OF GOOD SOLD 55000

ADD ADMIN AND SELLING 4250

COST OF SALE 59250

ADD PROFIT 13075

SALE 72325
IN LAKHS
TOTAL

210
157.5
105
26.25

26.25
525

52.5
577.5

577.5

27.5

550
 42.5

592.5

130.75

723.25