M/S RD Enterprises

INDUSTRIAL AREA CHANDIGARH

Cost of the Project

Particulars Amount Amount Rs. In

(Existing) (Expansion) Lakhs % Share

Land 1536000.00 0.00 15.36 38.45%

Building 0.00 0.00 0.00 0.00%
Plant, Machinery & 1199874.00 3000000.00 42.00 30.04%
Equipment

Misc Fixed Assets 509250.00 0.00 5.09 12.75%

Utilities & Electricals 0.00 0.00 0.00 0.00%

Pre operative exp 0.00 0.00 0.00 0.00%

Working capital 749323.17 0.00 7.49 18.76%
Margin
Total 3994447.17 3000000.00 69.94 100.00%
Means Of Finance

Particulars Amount Amount Rs. In

Lakhs % Share
Promotors' Capital 3994447.17 3000000.00 69.94 100.00%
Internal Accruals 0.00 0.00 0.00 0.00%
Unsecured Loans 0.00 0.00 0.00 0.00%
Term Loan 0.00 0.00 0.00 0.00%
Total 3994447.17 3000000.00 69.94 100.00%

Project Parameters
Parameter Compliance
Debt/Equity Ratio 0.00
Promoters'
Contribution 100.00%
DSCR -
 M/S RD Enterprises
INDUSTRIAL AREA CHANDIGARH
DETAILS OF PLANT & MACHINERY

Particulars UOM Qty Unit Total GST 18% TOTAL

Required Price COST PH I

Phase 1
Heidelberg 4-Colour Offset Painting No. 3000000.00 540000.00 3540000.00
1 3000000
Machine
Total 3000000.00 540000.00 3540000.00
TOTAL COST OF PLANT & MACHINERY 35,40,000.00
 M/S RD Enterprises
INDUSTRIAL AREA CHANDIGARH

Estimate of the proposed Land, Industrial shed & Boundary wall etc. The estimate is
based on market price.

S.No. PARTICULAR / ITEMS UNIT QTY. RATE AMT.(Rs.)

1 Land (Estimated) -
2 Building (Estimated) -
3 Registration Fee 8% -
4 Repair Maintainence/ Updation of Building -

TOTAL Rs. -

Total Cost of the Building Rs. -

 M/S RD Enterprises
INDUSTRIAL AREA CHANDIGARH

Calculation of Production and Sales

2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31

Projected Projected Projected Projected Projected Projected Projected Projected Projected
No of days in
300
operations 0 300 300 300 300 300 300 300

Capacity
Printed Material &
400 500 550 650 715 750 825 900
Boxes per day
Production per day 400 500 550 650 715 750 825 900

Printed Material & 150000 165000 195000 214500 225000 247500 270000
Boxes per Annum 120000
Total Production per 150000 165000 195000 214500 225000 247500 270000
120000
annum

Percentage of capacity
70%
utilization 75% 80% 85% 90.00% 95.00% 100% 100%

Printed Material &

84000 112500 132000 165750 193050 213750 247500 270000
Boxes per annum
Total Production on
capacity utilization 84000 112500 132000 165750 193050 213750 247500 270000
per annum

Opening stock 0 8400 11250 13200 16575 19305 21375 24750

Printed Material &
84000 112500 132000 165750 193050 213750 247500 270000
Boxes per annum
Total 84000 112500 132000 165750 193050 213750 247500 270000

Closing Stock 8400 11250 13200 16575 19305 21375 24750 27000
Printed Material &
8400 11250 13200 16575 19305 21375 24750 27000
Boxes per annum
total 8400 11250 13200 16575 19305 21375 24750 27000
Sales on utilization of
75600 109650 130050 162375 190320 211680 244125 267750
capacity (In Nos)

Average Sale Price

Printed Material &
270.00
Boxes Rs. Per piece 283.50 297.68 312.56 328.19 344.60 361.83 379.92

Sales (Amount) Rs. In Lakhs

Printed Material &
204 311 387 508 625 729 883 1017
Boxes
total sales in lakhs 204 311 387 508 625 729 883 1017

Total Sales on (Rs. In

204.12 310.86 387.13 507.52 624.60 729.44 883.31 1017.23
capacity utilization Lakhs) 0.00
 M/S RD Enterprises
INDUSTRIAL AREA CHANDIGARH
DETAILS OF DIRECT LABOUR & STAFF
SHIFT
PARTICULARS NO RATE AMOUNT PH I
MULTIPLIER
OFFICE ADMN. STAFF
Accounts Manager 1 1 20000.00 20000.00
Designers 2 1 30000.00 60000.00
Security Guard 1 1 12000.00 12000.00

TECHNICAL ADMN. STAFF

Plant Manager 1 1 35000.00 35000.00

MAN POWER
Machine Operators 5 1 12000.00 60000.00
Helpers 5 1 12000.00 12000.00
Driver 1 1 15000.00 15000.00

16 2,14,000.00
25,68,000.00
No of Months 12.00
TOTAL 25,68,000.00
ESI, PF & Other Employees related Exp 2,56,800.00
GRAND TOTAL 28,24,800.00
Assuming 8% increse in every year in Fixed Salary and Variable linked with Production
Year I Year II Year III Year IV Year V Year VI Year VII Year VIII

28.25 28.25 30.51 32.95 35.58 38.43 41.51 44.83

Capacity Utilization 70% 75% 80% 85% 90% 95% 100% 100%

Total Cost 19.77 21.19 24.41 28.01 32.03 36.51 41.51 44.83

TOTAL 19.77 21.19 24.41 28.01 32.03 36.51 41.51 44.83

 M/S RD Enterprises
INDUSTRIAL AREA CHANDIGARH

Raw Material
Cost UOM 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31
Projected Projected Projected Projected Projected Projected Projected Projected
Raw Material
Required 70.00% 75.00% 80.00% 85.00% 90.00% 95.00% 100.00% 100.00%

Total Raw
Material Cost 153.09 211.38 270.99 355.26 437.22 510.61 618.32 712.06
Capacity in Units 84000 112500 132000 165750 193050 213750 247500 270000

Total Raw
Material Cost Rs
in Lakhs 153.09 211.38 270.99 355.26 437.22 510.61 618.32 712.06
Total Raw
Material Cost (in Lakhs) 153.00 211.00 271.00 355.00 437.00 511.00 618.00 712.00
Add: Opening
Stock of RM 0.00 15.30 21.10 27.10 35.50 43.70 51.10 61.80
Less: Closing
Stock of RM 15.30 21.10 27.10 35.50 43.70 51.10 61.80 71.20
Raw material
Consumed 137.70 205.20 265.00 346.60 428.80 503.60 607.30 702.60

Cost of Store,
spares and
consumable
(BOPP, Ink,
Thinner etc.)

Cost of
consumables
(3% of Raw
Material cost) 6.12 9.33 11.61 15.23 18.74 21.88 26.50 30.52
Total cost of
consumable 6.12 9.33 11.61 15.23 18.74 21.88 26.50 30.52

Percentage of
capacity utilization 70% 75% 80% 85% 90% 95% 100% 100%
Utilities
Electricity
Charges
Total Electricity
Cost (Rs. In
Lakhs) 3.00 3.30 3.63 3.99 4.39 4.83 5.31 5.85
Water Charges
(Rs. In Lakhs) 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01
Total Utilities
Cost (Rs. In
Lakhs) 3.01 3.31 3.64 4.00 4.40 4.84 5.32 5.86

Other
Manufacturing
Expenses
Freight Inward 6.20 6.82 7.50 8.25 9.08 9.99 10.98 12.08
Job Work 7.00 7.35 5.00 5.25 5.51 5.79 6.08 6.38
Total Other
Manufacturing
Expenses 13.20 14.17 12.50 13.50 14.59 15.77 17.06 18.46

Salary & Wages

Total Salary and

Wages (Rs. In
Lakhs) 19.77 21.19 24.41 28.01 32.03 36.51 41.51 44.83
Total Salary &
Wages Cost 19.77 21.19 24.41 28.01 32.03 36.51 41.51 44.83

Repairs & Maint.

Estimated 0.00 0.00 3.00 3.30 3.63 3.99 4.39 4.83

Total Cost per

Annum (Rs. In
Lakhs) 0.00 0.00 3.00 3.30 3.63 3.99 4.39 4.83

Administrative
exp.
Telephone &
Postage Expenses 0.23 0.32 0.34 0.36 0.37 0.39 0.41 0.43
Travelling &
conveyance 1.10 1.54 1.62 1.70 1.78 1.87 1.97 2.06
selling expenses 0.51 0.78 0.97 1.27 1.56 1.82 2.21 2.54
Insurance 2.75 3.85 4.04 4.24 4.46 4.68 4.91 5.16
Legal &
Professional 0.50 0.55 0.58 0.61 0.64 0.67 0.70 0.74
Office Expenses 1.00 1.10 1.21 1.33 1.46 1.61 1.77 1.95
Printing &
Stationery 0.50 0.55 0.61 0.67 0.73 0.81 0.89 0.97
Other Misc.
Expenses 1.00 1.10 1.21 1.33 1.46 1.61 1.77 1.95

TOTAL 7.59 9.79 10.57 11.50 12.47 13.46 14.63 15.81

 M/S RD Enterprises
INDUSTRIAL AREA CHANDIGARH

Analysis of Profitability Statement

2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31

PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ

NET SALES 204.12 310.86 387.13 507.52 624.60 729.44 883.31 1017.23
% Capacity Utilization
Other Income (Job work) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Exchange profit 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Commission 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
OTHER (job work) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total Income 204.12 310.86 387.13 507.52 624.60 729.44 883.31 1017.23
Cost of goods sold
Raw materials consumed -
Imported
- Indeginous 137.70 205.20 265.00 346.60 428.80 503.60 607.30 702.60
Stores, spares and Consumables 6.12 9.33 11.61 15.23 18.74 21.88 26.50 30.52
Labour charges 19.77 21.19 24.41 28.01 32.03 36.51 41.51 44.83
Power & Fuel 3.01 3.31 3.64 4.00 4.40 4.84 5.32 5.86
Other Mfg Exp 13.20 14.17 12.50 13.50 14.59 15.77 17.06 18.46
Repairs and Maintenece Exp. 0.00 0.00 3.00 3.30 3.63 3.99 4.39 4.83
Depreciation 4.96 4.39 3.90 3.47 3.09 2.76 2.47 2.21
SUB TOTAL 184.76 257.59 324.06 414.11 505.28 589.36 704.55 809.30
Add opening WIP 0.00 16.63 18.67 23.77 30.87 37.82 44.11 53.16
Less closing WIP 16.63 18.67 23.77 30.87 37.82 44.11 53.16 61.14
Cost of production 168.13 255.54 318.97 407.00 498.33 583.07 695.49 801.32
Opening stock of FG
Add opening FG 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
SUB TOTAL 168.13 255.54 318.97 407.00 498.33 583.07 695.49 801.32
Less closing FG 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Cost of goods sold 168.13 255.54 318.97 407.00 498.33 583.07 695.49 801.32
Seling Gen & Admn exp 7.59 9.79 10.57 11.50 12.47 13.46 14.63 15.81
Interest on TL 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
int on OCC 2.48 3.60 4.14 5.40 6.57 7.74 9.27 10.71
SUB TOTAL 178.20 268.93 333.68 423.90 517.37 604.28 719.39 827.84
Operating profit 25.92 41.93 53.45 83.62 107.23 125.17 163.91 189.39
Preliminery Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Prior period Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Partners' Remuneration 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Profit before tax 25.92 41.93 53.45 83.62 107.23 125.17 163.91 189.39
Tax 4.45 7.19 9.17 14.35 18.40 21.48 28.13 32.50
Deferred tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
EXCEPTIONAL ITEMS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Net profit after tax 21.47 34.73 44.27 69.27 88.83 103.69 135.79 156.89
P&L BOUGHT FORWARDED 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Drawings 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Retained profit 21.47 34.73 44.27 69.27 88.83 103.69 135.79 156.89
 Projected Balance Sheet

LIABILITIES
2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31
PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ

Paid up Capital 69.94 69.94 69.94 69.94 69.94 69.94 69.94 69.94
Reserves 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
- General 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
- Reserve and Surplus 21.47 56.20 100.48 169.75 258.58 362.26 498.05 654.94
- Capital/debenture
redemption 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
- Unsecured Loan(Quasi
Capital) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Drawings 0.00 20.00 60.00 110.00 170.00 240.00 320.00 400.00
P & L Accounts 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
SUB TOTAL 91.42 106.15 110.42 129.69 158.52 192.21 248.00 324.88
Term liabilities :
Redeemable NCDs
Term loans from Bank/FI 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Exitsing personal Loan
Unsecured Loans
Other Term Liabilities
Deferred Tax Liability
SUB TOTAL 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Current liabilities 3.00 2.86 3.47 3.90 4.38 4.90 5.49 5.94
Borrowings from Banks 30.00 40.00 46.00 60.00 73.00 86.00 103.00 119.00
Short term loans
SUB TOTAL 33.00 43.00 49.47 63.90 77.38 90.90 108.49 124.94
Unsecured Loans
Advances from Customers
Sundry Creditors (Trade)
- for goods 11.48 17.10 22.08 28.88 35.73 41.97 50.61 58.55
- Others/capital goods
Other current liabilities
Provisions
- for tax 4.45 7.19 9.17 14.35 18.40 21.48 28.13 32.50
- others/ dividend

TL/debentures instalments payable 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
SUB TOTAL 48.92 68.00 80.72 107.13 131.51 155.00 188.00 215.99
GRAND TOTAL 141.00 176.00 193.00 238.00 292.00 349.00 437.00 542.00
Assets 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31
PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ

Gross Block 62.45 62.45 62.45 62.45 62.45 62.45 62.45 62.45
Depreciation upto date 4.96 9.35 13.25 16.73 19.82 22.58 25.04 27.25
Net Block (excluding capital WIP) 57.49 53.10 49.20 45.72 42.63 39.87 37.41 35.20
Capital WIP & Pre-operative
expenses
Net Block (incl Capital WIP) 57.49 54.00 49.20 45.72 42.63 39.87 37.41 35.20
Other assets :
Long term investments/DEPOSITS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
debtors > 1 YEAR
Loans to subsidiary
companies/allied concerns
Other non current assets including
ICDs
Security Deposit & EMD 9.00 9.00 9.00 9.00 9.00 9.00 9.00 9.00
SUB TOTAL 9.00 9.00 9.00 9.00 9.00 9.00 9.00 9.00
Intangible assets
Preliminary Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Other Long Term Asset
SUB TOTAL 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Current assets
Raw Materials - Imported
- Indeginous 15.30 21.10 27.10 35.50 43.70 51.10 61.80 71.20
Stock in process 16.63 18.67 23.77 30.87 37.82 44.11 53.16 61.14
Finished goods 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Stores, spares & packing materials
Book Debts 17.01 25.90 32.26 42.29 52.05 60.79 73.61 84.77
Not more than 90 days
- Others
Advances to suppliers
Cash & Bank balance 21.96 39.83 42.16 60.59 87.94 121.72 173.62 248.58
Loans & advances & deposits:
- associate Companies
- employees
- Others
Term Deposit
Advance IT (net of provisions) 4.45 7.19 9.17 14.35 18.40 21.48 28.13 32.50
Other current assets
SUB TOTAL 75.35 113.00 134.46 183.61 239.91 300.00 390.32 498.18
GRAND TOTAL 141.00 176.00 193.00 238.00 292.00 349.00 437.00 542.00

SELECT FINANCIAL INDICATORS

2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31

PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ

CAPITAL 69.94 69.94 69.94 69.94 69.94 69.94 69.94 69.94

RESERVES & SURPLUS 21.47 56.20 100.48 169.75 258.58 362.26 498.05 654.94
UNSECURED LOAN(QUASI
CAPITAL) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
TANGIBLE NET WORTH 91.42 106.15 110.42 129.69 158.52 192.21 248.00 324.88
NET WORKING CAPITAL 26.43 45.00 53.73 76.47 108.40 145.00 202.32 282.19
CURRENT RATIO 1.54 1.66 1.67 1.71 1.82 1.94 2.08 2.31
NET SALES 204.12 310.86 387.13 507.52 624.60 729.44 883.31 1017.23
(OF WHICH EXPORT) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
OPERATING PROFIT 25.92 41.93 53.45 83.62 107.23 125.17 163.91 189.39
PROFIT BEFOR INTEREST
DEPRICIATION AND TAX 33.35 49.92 61.49 92.49 116.90 135.66 175.65 202.30
NET PROFIT BEFORE TAX 25.92 41.93 53.45 83.62 107.23 125.17 163.91 189.39
NET PROFIT AFTER TAX 21.47 34.73 44.27 69.27 88.83 103.69 135.79 156.89
FIXED ASSETS (NET BLOCK) 57.49 54.00 49.20 45.72 42.63 39.87 37.41 35.20
DEPRECIATION 4.96 4.39 3.90 3.47 3.09 2.76 2.47 2.21
INVENTORY 31.93 39.77 50.87 66.37 81.52 95.21 114.96 132.34
RECEIVABLES 17.01 25.90 32.26 42.29 52.05 60.79 73.61 84.77
INVENTORY HOLDING (DAYS) 77 64 65 65 65 65 65 65
CREDITORS FOR GOOD 11.48 17.10 22.08 28.88 35.73 41.97 50.61 58.55
DEBTORS/SALES(DAYS) 30 30 30 30 30 30 30 30
CREDITORS/PURCHASES(DAYS) 29 29 29 29 29 29 29 29
OPER PROFIT/ NET SALES (%) 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
NPAT / NET SALES (%) 10.52% 11.17% 11.44% 13.65% 14.22% 14.21% 15.37% 15.42%
BANK BORR / NET SALES (%) 14.70% 12.87% 11.88% 11.82% 11.69% 11.79% 11.66% 11.70%
TOL : TNW 0.54 0.66 0.75 0.84 0.84 0.82 0.76 0.67
TOL : adj. TNW 1.54 1.66 1.75 1.84 1.84 1.82 1.76 1.67
DEBT:EQUITY 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Current liability 48.92 68.00 80.72 107.13 131.51 155.00 188.00 215.99
Current asset 75.35 113.00 134.46 183.61 239.91 300.00 390.32 498.18
 ASSESSMENT OF WORKING CAPITAL

MPBF METHOD

MPBF METHOD 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31

1. TOTAL CURRENT ASSETS 75.35 113.00 134.46 183.61 239.91 300.00 390.32 498.18
2. LESS CL OTHER THAN BANK
BORROWING 18.92 28.00 34.72 47.13 58.51 69.00 85.00 96.99
3. WCG 56.43 85.00 99.73 136.47 181.40 231.00 305.32 401.19
4. MIN STIPULATED NWC 25%
OF TCA 18.84 28.25 33.61 45.90 59.98 75.00 97.58 124.55
5. ACTUAL/ PROJECTED NWC 26.43 45.00 53.73 76.47 108.40 145.00 202.32 282.19
6. ITEM3-4 37.59 56.75 66.12 90.57 121.42 156.00 207.74 276.64
7. ITEM3-5 30.00 40.00 46.00 60.00 73.00 86.00 103.00 119.00
8. MPBF 30.00 40.00 46.00 60.00 73.00 86.00 103.00 119.00
 M/S RD Enterprises
INDUSTRIAL AREA CHANDIGARH
REQUIRMENTS FOR WORKING CAPITAL
FIRST YEAR SECOND YEAR
PARTICULAR PERIOD TOTAL MARGIN BANK FINANCE TOTAL MARGIN BANK
FINANCE
Raw Material and Consumables 30 Days 15.30 3.06 12.24 21.10 5.28 15.83
Work in progress 25 Days 16.63 3.33 13.30 18.67 4.67 14.01
Debtors 25 Days 17.01 3.40 13.61 25.90 6.48 19.43
Creditors 25 Days 11.48 2.30 9.18 17.10 4.28 12.83

Total 37.47 7.49 29.97 48.58 12.14 36.43

Roundoff 37.47 7.47 30.00 48.58 8.58 40.00

THIRD YEAR FOURTH YEAR

PARTICULAR PERIOD TOTAL MARGIN BANK FINANCE TOTAL MARGIN BANK
FINANCE
Raw Material 30 Days 27.10 6.78 20.33 35.50 8.88 26.63
Work in progress 25 Days 23.77 5.94 17.82 30.87 7.72 23.16
Debtors 25 Days 32.26 8.07 24.20 42.29 10.57 31.72
Creditors 25 Days 22.08 5.52 16.56 28.88 7.22 21.66

Total 61.04 15.26 45.78 79.78 19.95 59.84

Roundoff 61.04 15.04 46.00 79.78 19.78 60.00

FIFTH YEAR SIXTH YEAR

PARTICULAR PERIOD TOTAL MARGIN BANK FINANCE TOTAL MARGIN BANK
FINANCE
Raw Material 30 Days 43.70 10.93 32.78 51.10 12.78 38.33
Work in progress 25 Days 37.82 9.46 28.37 44.11 11.03 33.08
Debtors 25 Days 52.05 13.01 39.04 60.79 15.20 45.59
Creditors 25 Days 35.73 8.93 26.80 41.97 10.49 31.48

Total 97.84 24.46 73.38 114.03 28.51 85.52

Roundoff 97.84 24.84 73.00 114.03 28.03 86.00
 SEVENTH YEAR EIGHTH YEAR
PARTICULAR PERIOD TOTAL MARGIN BANK FINANCE TOTAL MARGIN BANK
FINANCE
Raw Material 30 Days 61.80 15.45 46.35 71.20 17.80 53.40
Work in progress 25 Days 53.16 13.29 39.87 61.14 15.28 45.85
Debtors 25 Days 73.61 18.40 55.21 84.77 21.19 63.58
Creditors 25 Days 50.61 12.65 37.96 58.55 14.64 43.91

Total 137.96 34.49 103.47 158.56 39.64 118.92

Roundoff 137.96 34.96 103.00 158.56 39.56 119.00

M/S RD Enterprises
INDUSTRIAL AREA CHANDIGARH
CALCULATION OF PROJECTED MPBF
PARTICULARS YEAR I YEAR II YEAR III YEAR IV YEAR V YEAR VI YEAR VII YEAR VIII

CURRENT ASSETS 75.35 113.00 134.46 183.61 239.91 300.00 390.32 498.18
CURRENT LIABILITIES 18.92 28.00 34.72 47.13 58.51 69.00 85.00 96.99
WORKING CAPITAL GAP 56.43 85.00 99.73 136.47 181.40 231.00 305.32 401.19
MARGIN 25% OF CA 18.84 28.25 33.61 45.90 59.98 75.00 97.58 124.55
NET WORKING CAPITAL 26.43 45.00 53.73 76.47 108.40 145.00 202.32 282.19
MPBF-1 37.59 56.75 66.12 90.57 121.42 156.00 207.74 276.64
MPBF-2 30.00 40.00 46.00 60.00 73.00 86.00 103.00 119.00
OCC Limit 30.00 40.00 46.00 60.00 73.00 86.00 103.00 119.00
M/S RD Enterprises
INDUSTRIAL AREA CHANDIGARH
REQUIRMENTS FOR WORKING CAPITAL

Particulars Cons. Period 1st Year 2nd Year 3rd Year 4th year 5the year 6th Year 7th Year 8th Year
Raw Material 0.00 15.30 21.10 27.10 35.50 43.70 51.10 61.80 71.20
Work in progress 0.00 16.63 18.67 23.77 30.87 37.82 44.11 53.16 61.14
Total Inventories 0.00 31.93 39.77 50.87 66.37 81.52 95.21 114.96 132.34
Debtors 0.00 17.01 25.90 32.26 42.29 52.05 60.79 73.61 63.58
Creditors 0.00 11.48 17.10 22.08 28.88 35.73 41.97 50.61 12.65

Total: 0.00 37.47 48.58 61.04 79.78 97.84 114.03 137.96 183.26
Margin 0.00 7.47 8.58 15.04 19.78 24.84 28.03 34.96 103.00
Bank Financing 0.00 30.00 40.00 46.00 60.00 73.00 86.00 103.00 80.26
Interest On Working Capital 9% 2.70 3.60 4.14 5.40 6.57 7.74 9.27 7.22

Total Working Capital requiired 37.47 48.58 61.04 79.78 97.84 114.03 137.96 158.56
Margin 7.47 8.58 15.04 19.78 24.84 28.03 34.96 39.56
Bank Finance 30.00 40.00 46.00 60.00 73.00 86.00 103.00 119.00
Interest on Working Capital 9% 2.48 3.60 4.14 5.40 6.57 7.74 9.27 10.71
 M/S RD Enterprises
INDUSTRIAL AREA CHANDIGARH
DETAILS OF CURRENT LIABILITIES

PARTICULARS 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31

Power & Fuel 3.01 3.31 3.64 4.00 4.40 4.84 5.32 5.86
Direct Labour 19.77 21.19 24.41 28.01 32.03 36.51 41.51 44.83
Repair & Maintenance 0.00 0.00 3.00 3.30 3.63 3.99 4.39 4.83
Selling & Other aAdmn. Expenses 7.59 9.79 10.57 11.50 12.47 13.46 14.63 15.81
Total 30.37 34.29 41.61 46.81 52.53 58.81 65.85 71.32
For One month 2.53 2.86 3.47 3.90 4.38 4.90 5.49 5.94

Total Current Liabilities 2.53 2.86 3.47 3.90 4.38 4.90 5.49 5.94
 M/S RD Enterprises
INDUSTRIAL AREA CHANDIGARH

DSCR COMPUTATION

2023-242024-252025-262026-272027-282028-292029-302030-31 Total
Particulars 1st year2nd year3rd year4th year5th year6th year7th year8th year

PAT 21.47 34.73 44.27 69.27 88.83 103.69 135.79 156.89 498.05
Interest (TL
Proposed) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Installment (TL
Proposed) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Depreciation 4.96 4.39 3.90 3.47 3.09 2.76 2.47 2.21 27.25
Preliminery Exp-
write off 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00
Funds Available 0.00
PAT 21.47 34.73 44.27 69.27 88.83 103.69 135.79 156.89 654.94
Depreciation 4.96 4.39 3.90 3.47 3.09 2.76 2.47 2.21 27.25
Preliminery Exp-
write off 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Interest (TL
proposed) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
A 26.43 39.13 48.18 72.74 91.92 106.45 138.25 159.09 682.19
0.00
Debt Obligation 0.00
Interest (Term loan) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Repayment (TL 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
B 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
 M/S RD Enterprises
INDUSTRIAL AREA CHANDIGARH
Computation of Retrun On Capital Employed

Financial Year 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31
Capital Employed 91.42 106.15 110.42 129.69 158.52 192.21 248.00 324.88
PBIT 33.35 49.92 61.49 92.49 116.90 135.66 175.65 202.30
ROCE 36.48% 47.03% 55.68% 71.31% 73.74% 70.58% 70.83% 62.27%

Gap between IRR & Cost of Capital

Amt Rs Cost of Weighted

Capital Lacs Funds Cost
Net Worth
as at
31.03.2022 69.94 10.00% 699.44
TLs/ WCTL - 9.00% -
USLs from
Banks - 12.00% -
USLs from
Directors/
Fis - 12.00% -
69.94 699.44
Weighted
Cost of
Capital 10.00%

T -zero 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31

PBIDT 33.35 49.92 61.49 92.49 116.90 135.66 175.65 202.30
Capital
employed
as at
31.3.22 -69.94

Total
inlfow/
outflow of
funds - 69.94 33.35 49.92 61.49 92.49 116.90 135.66 175.65 202.30

IRR 78.48%
Cost of funds 10.00%
Spread 68.48%
 M/S RD Enterprises
INDUSTRIAL AREA CHANDIGARH

Drawing Power Schedule

Particulars PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ

2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31

Stock 31.93 39.77 50.87 66.37 81.52 95.21 114.96 132.34

Less:
Creditors 11.48 17.10 22.08 28.88 35.73 41.97 50.61 12.65

Total 20.46 22.67 28.78 37.49 45.79 53.24 64.35 119.69

20% Margin
on Stock 4.09 4.53 5.76 7.50 9.16 10.65 12.87 23.94

DP
AGAINST
STOCK 16.36 18.14 23.03 29.99 36.63 42.59 51.48 95.75

BOOK DEBTS 17.01 25.90 32.26 42.29 52.05 60.79 73.61 63.58

20%
MARGIN 3.40 5.18 6.45 8.46 10.41 12.16 14.72 12.72

DP AGAINST
BOOK DEBTS 13.61 20.72 25.81 33.83 41.64 48.63 58.89 50.86

TOTAL DP 30.00 39.00 49.00 64.00 79.00 92.00 111.00 147.00

 M/S RD Enterprises
INDUSTRIAL AREA CHANDIGARH

Cash Flow Statement

PARTICULARS PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ

2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31

(A) SOURCES

Net Profit before Interest & Tax 28.40 45.53 57.59 89.02 113.80 132.91 173.18 200.10
Add: Depreciation 4.96 4.39 3.90 3.47 3.09 2.76 2.47 2.21

TOTAL CASH ACCRUALS 33.35 49.92 61.49 92.49 116.90 135.66 175.65 202.30

Increase in Promoters Share 30.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Increase in CC Limit 30.00 10.00 6.00 14.00 13.00 13.00 17.00 16.00
Increase in Term Loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Increase in Other Current Liabilities 3.00 -0.14 0.61 0.43 0.48 0.52 0.59 0.46
Increase in Trade Payables 11.48 5.63 4.98 6.80 6.85 6.23 8.64 7.94

TOTAL SOURCES 107.83 65.40 73.08 113.72 137.22 155.42 201.88 226.70
(B) APPLICATION

Increase in Fixed Assets 30.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Increase in Trade Receivables 17.01 8.89 6.36 10.03 9.76 8.74 12.82 11.16
Increase in Stock 31.93 7.84 11.09 15.51 15.15 13.69 19.75 17.38
Repayment of Term Loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Increase in Other Current Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Increase in Investments 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Pre-Operative Expenses - - - - - - - -
Interest on Term Loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Interest in CC Limit 2.48 3.60 4.14 5.40 6.57 7.74 9.27 10.71
Income Tax 4.45 7.19 9.17 14.35 18.40 21.48 28.13 32.50
Drawings - 20.00 40.00 50.00 60.00 70.00 80.00 80.00
TOTAL APPLICATIONS 85.86 47.53 70.76 95.29 109.88 121.64 149.97 151.74

OP CASH & BANK BALANCE 0.00 21.96 39.83 42.16 60.59 87.94 121.72 173.62
ADD: SURPLUS (DEFICIT) 21.96 17.87 2.32 18.43 27.35 33.78 51.90 74.96
CL CASH & BANK BALANCE 21.96 39.83 42.16 60.59 87.94 121.72 173.62 248.58
 M/S RD Enterprises
INDUSTRIAL AREA CHANDIGARH

DEPRECIATION SCHEDULE

Plant and MFA Electricals

Particulars Land Building Machinery Total

Rate of Depreciation 0.00 3.17% 9.50% 19.00% 9.50%

Year 2023-24
Opening Balance 15.36 0.00 12.00 5.09 0.00 32.45
Addition during the year 0.00 0.00 30.00 0.00 0.00 0.00
Sales during the year 0.00 0.00 0.00 0.00 0.00 0.00
Balance 15.36 0.00 42.00 5.09 0.00 62.45

Depreciation for the year 0.00 0.00 3.99 0.97 0.00 4.96

Year 2024-25
Opening Balance 15.36 0.00 38.01 4.12 0.00 57.49
Addition during the year 0.00 0.00 0.00 0.00 0.00 0.00
Sales during the year 0.00 0.00 0.00 0.00 0.00 0.00
Balance 15.36 0.00 38.01 4.12 0.00 57.49

Depreciation for the year 0.00 0.00 3.61 0.78 0.00 4.39

Year 2025-26
Opening Balance 15.36 0.00 34.40 3.34 0.00 53.10
Addition during the year 0.00 0.00 0.00 0.00 0.00 0.00
Sales during the year 0.00 0.00 0.00 0.00 0.00 0.00
Balance 15.36 0.00 34.40 3.34 0.00 53.10
Depreciation for the year 0.00 0.00 3.27 0.63 0.00 3.90

Year 2026-27
Opening Balance 15.36 0.00 31.13 2.71 0.00 49.20
Addition during the year 0.00 0.00 0.00 0.00 0.00 0.00
Sales during the year 0.00 0.00 0.00 0.00 0.00 0.00
Balance 15.36 0.00 31.13 2.71 0.00 49.20

Depreciation for the year 0.00 0.00 2.96 0.51 0.00 3.47

Year 2027-28
Opening Balance 15.36 0.00 28.17 2.19 0.00 45.72
Addition during the year 0.00 0.00 0.00 0.00 0.00 0.00
Sales during the year 0.00 0.00 0.00 0.00 0.00 0.00
Balance 15.36 0.00 28.17 2.19 0.00 45.72

Depreciation for the year 0.00 0.00 2.68 0.42 0.00 3.09

Year 2028-29
Opening Balance 15.36 0.00 25.50 1.78 0.00 42.63
Addition during the year 0.00 0.00 0.00 0.00 0.00 0.00
Sales during the year 0.00 0.00 0.00 0.00 0.00 0.00
Balance 15.36 0.00 25.50 1.78 0.00 42.63

Depreciation for the year 0.00 0.00 2.42 0.34 0.00 2.76
 Year 2029-30
Opening Balance 15.36 0.00 23.07 1.44 0.00 39.87
Addition during the year 0.00 0.00 0.00 0.00 0.00 0.00
Sales during the year 0 0 0 0 0 0.00
Balance 15.36 0.00 23.07 1.44 0.00 39.87

Depreciation for the year 0.00 0.00 2.19 0.27 0.00 2.47

Year 2030-31
Opening Balance 15.36 0.00 20.88 1.17 0.00 37.41
Addition during the year 0.00 0.00 0.00 0.00 0.00 0.00
Sales during the year 0.00 0.00 0.00 0.00 0.00 0.00
Balance 15.36 0.00 20.88 1.17 0.00 37.41

Depreciation for the year 0.00 0.00 1.98 0.22 0.00 2.21

Summary 2024 2025 2026 2027 2028 2029 2030 2031

Gross Block 62.45 62.45 62.45 62.45 62.45 62.45 62.45 62.45
Depreciation 4.96 4.39 3.90 3.47 3.09 2.76 2.47 2.21
Accumulated Dep 4.96 9.35 13.25 16.73 19.82 22.58 25.04 27.25
Net Block 57.49 53.10 49.20 45.72 42.63 39.87 37.41 35.20
 M/S RD Enterprises
INDUSTRIAL AREA CHANDIGARH

Financing
PARTICULARS AMOUNT % Margin Margin Amount required

Land & Building 15.36 100.00% 15.00 0.00

Plant & Machinery 35.40 100.00% 35.00 0.00
Electricals 0.00 100.00% 0.00 0.00
Misc. Fixec Assets 5.09 100.00% 5.00 0.00
Pre Operative Exp 0.00 100.00% 0.00 0.00
Sub Total B 55.85 55.00 0.00
TOTAL FIXED ASSETS (A+B) 55.85 55.00 0.00

Working Capital Margin 7.49 100% 7.49 0.00

Sub Total 7.49 7.49 0.00
TOTAL COST OF PROJECT (A+B+C) 63.00 100.00% 63.00 0.00