1

2 Trader INPUT
3 Value in Lacs
4 BASIC INFORMATION
5 Please Enter Data In Blue Coloured Cell
6 Last year of audited / provisional results 2022
7 Company Code
8 Name of the Company lingha construction
9 Industry (as per ASCROM classification) RETAIL INDUSTRY
10 Currency INR
11 Auditors
12 2020 2021 2022 2023 2024
13 Year ended (DD-Mon-YYYY) 31-MAR-2020 31-MAR-2021 31-MAR-2022 31-MAR-2023 31-MAR-2024
14 No. Of Months 12 12 12 12 12
15 Exchange Rate
16 Audited Audited Audited proV Projected
17 PROFIT & LOSS ACCOUNT INPUT
18 Gross Sales
19 - Domestic 273.36 325.00 373.75
20 - Export
21 Sub Total (Gross Sales) 0.00 0.00 273.36 325.00 373.75
22
23 Less Excise Duty
24
25 Net Sales 0.00 0.00 273.36 325.00 373.75
26

27 % wise rise/fall in net sales as compared to previous year 0.00 0.00 18.89 15.00
28
29 Other Operating Income
30 Export Incentives
31 Duty Drawback
32 Others 0.00 0.00 0.00 0.00
33 Total Operating Income 0.00 0.00 273.36 325.00 373.75
34
35 Cost of Sales
36 Raw materials consumed
37 i) Imported
38 ii) Indigenous 26.51 92.84 109.77
39
40 Other Spares consumed
41 i) Imported
42 ii) Indigenous
43
44 Power and fuel 0.13 0.47 0.48
45 Direct labour and wages 0.00 215.33 195.30 224.60
46 Repair and Maintanance 0.00 0.00 0.00 0.00
47 Other manufacturing expenses 0.00 0.00
48 Depreciation 0.00 0.00 1.50 1.28 1.18
49 Sub Total 0.00 0.00 243.47 289.89 336.03
50
51 Add: Op. Stock of WIP 0.00
52 Less: Cl. Stock of WIP 0.00
53 Total Cost of Production 0.00 0.00 243.47 289.89 336.03
54
55 Add Opening Stock of Finished Goods 6.90 4.65 5.84
56 Less: Cl. Stock of Finished Goods 0.00 4.65 5.84 7.25
57 Total Cost of Sales 0.00 0.00 245.72 288.70 334.62
58
59 Selling, Gen. & Administration Exp 25.27 30.10 31.82
60
61 Cost of Sales + SGA 0.00 0.00 270.99 318.80 366.44
62
63 Operating Profit before Interest 0.00 0.00 2.37 6.20 7.31
64
65 Interest payment to Banks
66 Interest - WC 0.00 0.50 0.68 0.70
67 Interest - Term Loans
68 Interest payment to FIs
69 Interest - WC 0.00 0.00 0.00
70 Interest - Term Loans
71 Total Interest 0.00 0.00 0.50 0.68 0.70
72
73 Operating Profit after Interest 0.00 0.00 1.87 5.52 6.61
74
75 Non Operating Items
76
77 Add Non Operating Income
78 Profit on sale of assets/ investments
79 Investments and Dividend
80 Forex gains
81 Non-op. income from subsidiaries
82 Tax Refund
83 Other Non Operating Income 0.00 0.36 0.36
84 Total non-operating Income 0.00 0.00 0.00 0.36 0.36
85
86 Deduct Non Operating Expenses
87 Loss on sale of assets
88 Prem. Expenses w/off
89 Other Non- operating exp.
90 Total Non-operating expenses 0.00 0.00 0.00 0.00 0.00
91
92 Net of Non-operating Income / Expenses 0.00 0.00 0.00 0.36 0.36
93

94 Profit Before Interest Depreciation & Taxes (PBIDT) 0.00 0.00 3.87 7.84 8.85
95
96 Profit Before tax 0.00 0.00 1.87 5.88 6.97
97
98 Provision for taxation:
99 Current 0.00 0.00
100 Deferred
101 Sub Total: Provision for taxation 0.00 0.00 0.00 0.00 0.00
102
103 Net Profit After tax 0.00 0.00 1.87 5.88 6.97
104
105 Extraordinary Items adjustments:
106 Extraordinary Income adjustments (+)
107 Extraordinary Expenses adjustments (-)
108 SubTotal Extraordinary items 0.00 0.00 0.00 0.00 0.00
109
110 Adjusted PAT (excl Extraordinary Items) 0.00 0.00 1.87 5.88 6.97
111
112 Dividend Paid
113 On Equity Capital
114 On Preference Sh. Capital
115 Dividend tax
116 Partners' withdrawal
117 Dividend (%)
118 Retained Profit 0.00 0.00 1.87 5.88 6.97
119
120 Cash Accruals 0.00 0.00 3.37 7.16 8.15
121
122 BALANCE SHEET (LIABILITIES ) INPUT
123
124 CURRENT LIABILITIES
125
Short term borrowings from Banks (including bills
purchased, discounted & excess borrowings placed
126 on repayment basis)
127 Bank Borrowings - From our Bank 0.00 24.71 40.00 40.00
128 Bank Borrowings - From other Banks
129 Sub Total 0.00 0.00 24.71 40.00 40.00
130
Short term borrowings from Associates & Group
131 Concerns 0.00 0.00
132
133 Short term borrowings from Others
134
135 Creditors for purchases 0.83 0.92 1.24
136
Advances/ payments from customers/deposits from
137 dealers. 0.00 0.00 0.00
138
139 Provisions
140 - Tax
141 -Others 0.00 5.65 6.84 8.00
142
143 Dividends Payable
144 Interest and other Charges Accrued but not Due
145 Statutory liabilities due within one year 0.00 0.00 0.00 0.00
146
 Installments of Term Loans / Deferred payment credits /
Debentures / deposits / redeemable preference shares
147 (due within one year) - To Banks 0.00 0.00 0.00
148
149 Deposits
150
151 Other Current Liabilities due within one year 0.00 0.00 35.03 32.00 30.00
152
153 Total Current Liabilities 0.00 0.00 66.22 79.76 79.24
154
155 TERM LIABILITIES
156
157 Debentures
158 Preference share capital
159 Dealer's Deposit 0.00 0.00 0.00
160 Deferred Tax Liability
161 Term Loans - From Banks
162 Term Loans - From Fis 0.00 0.00
163 Term Deposits
164 Borrowings from subsidiaries / affiliates (Quasi Equity)
165 Unsecured Loans (Quasi Equity) 56.85 40.70 37.00
166 Other term liabilities 0.00 0.00 0.00 0.00 0.00
167 Total Term Liabilities 0.00 0.00 56.85 40.70 37.00
168
169 TOTAL OUTSIDE LIABILITIES 0.00 0.00 123.07 120.46 116.24
170
171 NET WORTH
172 Equity Share Capital
173 Share Capital (Paid-up)
174 Share Application (finalised for allotment)
175 Sub Total (Share Capital) 0.00 0.00 0.00 0.00 0.00
176
177 General Reserve
178 Capital Reserve
179 Capital Redemption Reserve
180 Statutory Reserve
181 Employees Stock Option Outstanding
182 Revaluation Reserve
183 Partners capital / Proprietor's capital 9.19 12.70 17.05
184
185 Other Reserves & Surplus:
186 Share Premium
187 Capital subsidy
188 Others 0.00 0.00 0.00 0.00
189 Balance in P&L Account (+ / - )
190
191 NET WORTH 0.00 0.00 9.19 12.70 17.05
192
193 TOTAL LIABILITIES 0.00 0.00 132.26 133.16 133.29
194
195 BALANCE SHEET (ASSETS) INPUT
196
197 CURRENT ASSETS
198
199 Cash & Bank Balances 18.35 2.44 1.21
200
201 Investments
202 Govt. and other trustee Securities
203 Fixed Deposits with Banks 0.00
204 Others
205
206 Receivables
207 Receivables Other than Deferred & exports (Domestic) 64.58 74.20 76.00
208 Export Receivables
209 Note :
210 1. All receivable upto 180 days only to be included.
211 2. Sale bills negotiated under LC to be excluded.
212
213 Deferred receivable (due within one year.)
214
215 Inventory
216 Raw Materials - Imported
217 Raw Materials - Indigenous
218 Work in process
219 Finished Goods (incl Traded Goods) 0.00
220 Other consumable spares - Imported
221 Other consumable spares - Indigenous 4.65 5.84 7.25
222 Sub total (Inventory) 0.00 0.00 4.65 5.84 7.25
223
224 Advances to suppliers
225
226 Advance payment of tax 0.00 0.00 0.00 0.00
227 Excise Duty Receivables
228 Other Current Assets 0.00 0.00 6.11 5.25 5.50
229
230 TOTAL CURRENT ASSETS 0.00 0.00 93.69 87.73 89.96
231
232 FIXED ASSETS
233 Gross Block 11.89 17.92 17.93
234 Less: Accumulated Depreciation 0.00
235 Net Block 0.00 0.00 11.89 17.92 17.93
236
237 Capital Work in progress
238
239 NON-CURRENT ASSETS
240
Investments / Book Debts / Advances / Deposits
241 (which are not current assets):
242 Investments in Group concerns
243 Loans to group concerns / Advances to subsidiaries 0.00
244 Investments in others
Advances to suppliers of capital goods and
245 contractors
246 Deferred receivables (maturity exceeding one year)
247 Debtors > 6 mths.
Others (Loans & Advances non current in nature,
248 ICD's etc.)
249
250 Deferred Tax Asset
251
Other Non-current Assets
252 (incld. Dues from directors) 26.68 27.51 25.40
253
254 TOTAL NON CURRENT ASSETS 0.00 0.00 26.68 27.51 25.40
255
Intangible Assets:
256 Goodwill, Patents & trademarks

Accumulated Losses,Preliminary expenses,Miscellaneous

257 expenditure not w/off, Other deferred revenue expenses
258
259 TOTAL ASSETS 0.00 0.00 132.26 133.16 133.29
260
261 TANGIBLE NETWORTH 0.00 0.00 9.19 12.70 17.05
262
263
264 DIFFERENCE IN B/S 0.00 0.00 0.00 0.00 0.00
265
266 Net working capital 0.00 0.00 27.47 7.97 10.72
267 Current Ratio 0.00 0.00 1.41 1.10 1.14
268 TOL / TNW 0.00 0.00 13.39 9.49 6.82
269
270 ADDITIONAL INFORMATION
271
272 Projections
273 Projected Net Sales for the year 0.00
274 Projected Net Profit for the year 0.00
275
276 Arrears of depreciation
277 Arrears of depreciation
278
279 Contingent liabilities
280 Arrears of cumulative dividends
281 Guarantees issued (relating to business)
282 Guarantees issued (for group companies)
Gratuity Liability not provided for
Disputed excise / customs / tax Liabilities
LCs
All other contingent liabilities
(incldg. Bills purchased - Under LC)
Installments of Term Loans / Deferred payment credits /
Debentures / deposits (due within one year)
Preference Share Capital (due in less than a year)
 lingha construction
Rs. In lacs
 Particulars 2020 2021 2022 2023 2024
Audited Audited Audited proV Projected
Paid-Up Capital 0.00 0.00 9.19 12.70 17.05
Reserves & Surplus 0.00 0.00 0.00 0.00 0.00
Intangible Assets 0.00 0.00 0.00 0.00 0.00
Tangible Net Worth 0.00 0.00 9.19 12.70 17.05
Long Term Liabilities 0.00 0.00 56.85 40.70 37.00
Capital Employed 0.00 0.00 66.04 53.40 54.05
Net Block 0.00 0.00 11.89 17.92 17.93
Investments 0.00 0.00 0.00 0.00 0.00
Non Current Assets 0.00 0.00 26.68 27.51 25.40
Net Working Capital 0.00 0.00 27.47 7.97 10.72
Current Assets 0.00 0.00 93.69 87.73 89.96
Current Liabilities 0.00 0.00 66.22 79.76 79.24
Current Ratio 0.00 0.00 1.41 1.10 1.14
DER (TL/TNW) NA NA 6.19 3.20 2.17
TOL //TNW
TOL TNWRatio
Ratio along with NA NA 13.39 9.49 6.82
Contingent Liabilities 0.00 0.00 13.39 9.49 6.82
Net Sales 0.00 0.00 273.36 325.00 373.75
Cost of Sales 0.00 0.00 245.72 288.70 334.62
Operating Profit/EBDITA 0.00 0.00 3.87 7.84 8.85
Other Income 0.00 0.00 0.00 0.36 0.36
Interest/ Fin. Charges 0.00 0.00 0.50 0.68 0.70
Depreciation 0.00 0.00 1.50 1.28 1.18
Tax 0.00 0.00 0.00 0.00 0.00
Net Profit after Tax 0.00 0.00 1.87 5.88 6.97
Cash Accruals 0.00 0.00 3.37 7.16 8.15
DSCR NA NA NA NA NA

TNW by Incl. Quasi Equity 0.00 0.00 66.04 53.40 54.05

DER by Incli. Quasi Equity NA NA 0.00 0.00 0.00
TOL/TNW
TNW Excl. by Incl.
Invst.Quasi
madeEq. in NA NA 1.00 1.49 1.47
group concern/ others 0.00 0.00 9.19 12.70 17.05
Contingent
Share Appl.Liability
Maney pending 0.00 0.00 0.00 0.00 0.00
for allotment 0.00 0.00 0.00 0.00 0.00
Revalvation reserves 0.00 0.00 0.00 0.00 0.00
Defered Tax Asset 0.00 0.00 0.00 0.00 0.00

Break-up of the Current Assets

 Particulars 2020 2021 2022 2023 2024
Audited Audited Audited proV Projected
Cash & Bank Balances 0.00 0.00 18.35 2.44 1.21
Investments 0.00 0.00 0.00 0.00 0.00
 Receivables Other than Deferred 0.00 0.00 64.58 74.20 76.00
Inventory 0.00 0.00 4.65 5.84 7.25
Advances to suppliers 0.00 0.00 0.00 0.00 0.00
Advance payment of tax 0.00 0.00 0.00 0.00 0.00
Other Current Assets 0.00 0.00 6.11 5.25 5.50
TOTAL CURRENT ASSETS 0.00 0.00 93.69 87.73 89.96

Break-up of the Current liabilities

 Particulars 2020 2021 2022 2023 2024
Audited Audited Audited proV Projected
Bank Borrowings - From our Ban 0.00 0.00 24.71 40.00 40.00
Bank
Short Borrowings - Fromfrom
term borrowings other B 0.00 0.00 0.00 0.00 0.00
Associates & Group Concerns 0.00 0.00 0.00 0.00 0.00
Short term borrowings from Oth 0.00 0.00 0.00 0.00 0.00
Advances/ payments from
Creditors for purchases
customers/deposits from 0.00 0.00 0.83 0.92 1.24
dealers. 0.00 0.00 0.00 0.00 0.00
Povision for Tax 0.00 0.00 0.00 0.00 0.00
Provision for
Statutory others due within
liabilities 0.00 0.00 5.65 6.84 8.00
one year 0.00 0.00 0.00 0.00 0.00
Installments of Term Loans 0.00 0.00 0.00 0.00 0.00
Other Current Liabilities 0.00 0.00 35.03 32.00 30.00
Total Current Liabilities 0.00 0.00 66.22 79.76 79.24

Break-up of the Non-current Assets

 Particulars 2020 2021 2022 2023 2024
Audited Audited Audited proV Projected
Loans to group concerns / Adv. t 0.00 0.00 0.00 0.00 0.00
Advances to suppliers of
Investments
capital in land
goods, others
purchase 0.00 0.00 0.00 0.00 0.00
and contractors 0.00 0.00 0.00 0.00 0.00
Debtors > 6 mths. 0.00 0.00 0.00 0.00 0.00
Deferred Tax Asset 0.00 0.00 0.00 0.00 0.00
Other Non-current Assets 0.00 0.00 26.68 27.51 25.40
TOTAL NON CURRENT ASSETS 0.00 0.00 26.68 27.51 25.40

Drawing power
 Particulars 2020 2021 2022 2023 2024
Audited Audited Audited proV Projected
Total of Inventories 0.00 0.00 4.65 5.84 7.25
Total of trade creditors 0.00 0.00 0.83 0.92 1.24
Inventory available drawing pow 0.00 0.00 3.82 4.92 6.01
Total of Book Debts (debtors) < 0.00 0.00 64.58 74.20 76.00
Margin on Inventory 0.00 0.00 0.76 0.98 1.20
Margin of Book Debts 0.00 0.00 12.92 14.84 15.20
Drawing Power Available 0.00 0.00 54.72 63.30 65.61
Note: Margin on Inventory 20%
 Margin on Book Debts 20%

Prepared By : Mohammad Ali, Jayanagar Branch.

 2020 2021 2022 2023 2024
Particulars
Audited Audited Audited proV Projected
Stock of Imported RM - Days Consumption
Stock of Indiginous RM - Days Consumption
Imported consumables- Days of consumption
Indiginous consumables- Days of consumption
Stock in process - Days of cost of production
Finished Goods - Days cost of Sales

Total Inventory 0.00 0.00 4.65 5.84 7.25

Total Inventory/Sales(days) #DIV/0! #DIV/0! 6 7 7

Domestic recivables - Days Gross domestic sales #DIV/0! #DIV/0! 86 83 74

Export recivables -Days Export

Total recievables 0.00 0.00 64.58 74.20 76.00

Total recievables/Gross Sales (days) 86 83 74

Creditors- Days consumption 11 4 4

Total of current Assets 0.00 0.00 93.69 87.73 89.96

Fianaced By
Sundry creditors% 0.89% 1.05% 1.38%
Other current liabilities% 43.42% 44.27% 42.24%
Bank Finanace% 26.37% 45.59% 44.46%
NWC% 29.32% 9.08% 11.92%
Total 0% 0% 100% 100% 100%

INVENTORY AND RECIEVABLE NORMS

Raw material - Imported 0.00 0.00 0.00 0.00 0.00
Months' Consumption (Raw material -Imported)

Raw Material - Indigenous 0.00 0.00 0.00 0.00 0.00

Months' Consumption (Raw material -Indigeneous)

Spares - Imported 0.00 0.00 0.00 0.00 0.00

Months' Consumption (Other Spares - Imported)
Spares - Indigenous 0.00 0.00 4.65 5.84 7.25
Months' Consumption (Other Spares - Indigenous) #DIV/0! #DIV/0! #DIV/0!

Stock-in-progress 0.00 0.00 0.00 0.00 0.00

Months' cost of prodution (Stock-in-process)

Finished goods 0.00 0.00 0.00 0.00 0.00

Months' cost of sales (Finished Goods)

Recievables - Domestic 0.00 0.00 64.58 74.20 76.00

Months' Domestic Sales(Recievable other than deffered) 2.83 2.74 2.44

Export recievales 0.00 0.00 0.00 0.00 0.00

Months' Export Sales

Other Current Assets 0.00 0.00 24.46 7.69 6.71

Sundry Creditor 0.00 0.00 0.83 0.92 1.24

Months' Credit Purchases 0.38 0.12 0.14

By PBS Method
2020 2021 2022 2023 2024
Audited Audited Audited proV Projected
a. Total of current assets 0.00 0.00 93.69 87.73 89.96
b. Total of current liabilities (other than bank borrowings) 0.00 0.00 41.51 39.76 39.24
c. Working capital Gap 0.00 0.00 52.18 47.97 50.72
d. 25% of total current assets 0.00 0.00 23.42 21.93 22.49
e. Projected NWC 0.00 0.00 27.47 7.97 10.72
f. Item c minus d 0.00 0.00 28.76 26.04 28.23
g. Item c minus e 0.00 0.00 24.71 40.00 40.00
Bank Finance (Item f or g Which ever is lower) 0.00 0.00 24.71 26.04 28.23

Turnover Method
 2020 2021 2022 2023 2024
Audited Audited Audited proV Projected
Actual/ Projected sales 0.00 0.00 273.36 325.00 373.75
(A). W/C Requirement @25% Of Sales 0.00 0.00 68.34 81.25 93.44
(B). Minimum Margin @ 5% Of Sales 0.00 0.00 13.67 16.25 18.69
(C). NWC as on 31/03/2012 0.00 0.00 27.47 7.97 10.72
1. (A) - (B) 0.00 0.00 54.67 65.00 74.75
2. (A) - (C.) 0.00 0.00 40.87 73.28 82.72
1 or 2, which ever is lower 0.00 0.00 40.87 65.00 74.75
Limit Eligibility 0.00 0.00 40.87 65.00 74.75

Break Even Point

Sales 0.00 0.00 273.36 325.00 373.75
Varible Cost
A. Raw Materials 100% 0.00 0.00 26.51 92.84 109.77
B. Consumables 100% 0.00 0.00 0.00 0.00 0.00
C. Direct Labour 60% 0.00 0.00 129.20 117.18 134.76
D. Power & Fuel 60% 0.00 0.00 0.08 0.28 0.29
E. Selling Expenses 5% 0.00 0.00 1.26 1.51 1.59
Total of Variable cost 0.00 0.00 157.05 211.81 246.41
Percentage of Sales #DIV/0! #DIV/0! 57% 65% 66%

Fixed Cost 0.00 0.00 114.44 107.67 120.73

BEP #DIV/0! #DIV/0! 268.97 309.15 354.35

Percentage of Sales #DIV/0! #DIV/0! 98% 95% 95%

Cash Break even of Sales #DIV/0! #DIV/0! 265.44 305.48 350.89

Percentage of sales #DIV/0! #DIV/0! 97% 94% 94%

DSCR
PAT 0.00 0.00 1.87 5.88 6.97
Depreciation 0.00 0.00 1.50 1.28 1.18
Interest on term loan 0.00 0.00 0.00 0.00 0.00
Repayment of principle on term loan 0.00 0.00 0.00 0.00 0.00
Gross DSCR #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Net DSCR #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Average Gross DSCR #DIV/0!
Average Net DSCR #DIV/0!

Ratios
Growth in sales 0.00 0.00 0.00 18.89 15.00
Gross profit Ratio #DIV/0! #DIV/0! 10.11% 11.17% 10.47%
PBDIT 0.00 0.00 3.87 7.84 8.85
PBDIT/Sales #DIV/0! #DIV/0! 1.42% 2.41% 2.37%
Operating /profit Sales #DIV/0! #DIV/0! 0.68% 1.70% 1.77%
PBT/Sales #DIV/0! #DIV/0! 0.68% 1.81% 1.86%
PAT/Sales #DIV/0! #DIV/0! 0.68% 1.81% 1.86%
Cash accuals/Sales #DIV/0! #DIV/0! 1.23% 2.20% 2.18%
Sales/Equity #DIV/0! #DIV/0! 29.75% 25.59% 21.92%
Sales/TTA #DIV/0! #DIV/0! 2.07% 2.44% 2.80%
Interest coverage Ratio (Interest/PBDIT) #DIV/0! #DIV/0! 12.92% 8.67% 7.91%
PBDIT/Interest (times) #DIV/0! #DIV/0! 7.74 11.53 12.64
Current Ratio excluding term loan instalment #DIV/0! #DIV/0! 1.41 1.10 1.14
Inventory+Recievables as days of net sales #DIV/0! #DIV/0! 92 90 81
Bank borrowing/Current assets #DIV/0! #DIV/0! 26.37% 45.59% 44.46%
RM content in sales #DIV/0! #DIV/0! 9.70% 28.57% 29.37%
Net Profit Margin #DIV/0! #DIV/0! 0.68% 1.81% 1.86%
ROCE (Return on capital employed) #DIV/0! #DIV/0! 2.83% 11.01% 12.90%
DSCR #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Interest Service Coverage Ratio (ISCR) #DIV/0! #DIV/0! 7.74 11.53 12.64
ROCE (PBIDT including other income/TTA) #DIV/0! #DIV/0! 2.93% 5.62% 6.37%

Security coverage
Net Block 0.00 0.00 11.89 17.92 17.93
Term loan O/s including instalments 0.00 0.00 0.00 0.00 0.00
Security coverage Ratio #DIV/0! #DIV/0! 100% 100% 100%
Colleteral security 0 0 0 0 0
Security coverage Ratio including colleterals #DIV/0! #DIV/0! 100% 100% 100%
LTV Ratio #DIV/0! #DIV/0! 0.00% 0.00% 0.00%
FACR #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
 2020 2021 2022 2023
Particulars
Audited Audited Audited proV
LONG TERM SOURCES
PAT 1.87 5.88
Depriciation 0.00 0.00 1.50 1.28
Intangible written off 0.00 0.00 0.00 0.00
Increase in capital and reserves 7.32
Increase in term liability 56.85
a. Decrease in Fixed Assets
b. Decrease in other non-current assets
Total 0.00 0.00 67.54 7.16

LONG TERM USES

Net loss
Increase in intangibles 0.00 0.00 0.00
Decraese in capital and reserves 2.37
Decrease in Term liabilities 16.15
a. Increase in Fixed Assets 13.39 7.31
Increase in Non-current assets 26.68 0.83
b. Increase in intangibles
Divided Paid 0.00 0.00 0.00 0.00
Total 0.00 0.00 40.07 26.66

Surplus/Deficit 0.00 0.00 27.47 -19.50

SHORT TERM SOURCES

Increase in Bank borrowings 24.71 15.29
Increase in other current liabilities 41.51
Decrease in inventory
Decrease in recievables
Decrease in Cash/Deposits/Govt. sec. 15.91
Decrease in other current assets 0.86
Total 0.00 66.22 32.06

SHORT TERM USES

Increase in inventary 4.65 1.19
Increase in recievables 64.58 9.62
Increase in Cash/Deposits/Govt. Sec. 18.35
Increase in other current assets 6.11
Decrease in other current liabilities 1.75
Decrease in Bank borrowings
Total 0.00 93.69 12.56

Surplus/Deficient 0.00 0.00 -27.47 19.50

SUMMARY OF FUND FLOW ANALYSIS

Long term sources 0.00 0.00 67.54 7.16
Long term uses 0.00 0.00 40.07 26.66
Surplus/Deficit (i-ii) 0.00 0.00 27.47 -19.50
Short term sources 0.00 0.00 66.22 32.06
Short term uses 0.00 0.00 93.69 12.56
Surplus/Deficit (iii-iv) 0.00 0.00 -27.47 19.50
 2024
Projected

6.97
1.18
0.00

2.11
10.26

0.00
2.62
3.70
1.19

0.00
7.51

2.75

1.23

1.23

1.41
1.80

0.25
0.52

3.98

-2.75

10.26
7.51
2.75
1.23
3.98
-2.75
 2020 2021 2022 2023
Particulars
Audited Audited Audited proV
Difference in Assets and Liabilities 0.00 0.00 0.00 0.00
Increase in capital beyond retined profit 0.00 7.32 -2.37
Increase in reserves beyond retined profit 0.00 -1.87 -5.88
Difference in intangible written off in BS
and shown in P&l a/c 0.00 0.00 0.00
Reduction in term loan is less than TL
instaments. 0.00 56.85 -16.15

Difference in Assets of CMA data with FN

break-up (Revaluation reserves) 0.00 0.00 0.00 0.00
Difference in Liabilities of CMA data with
FN break-up (Intagible Assets) 0.00 0.00 0.00 0.00

Total of Balance sheet in verticle form 0.00 0.00 66.04 53.40

Difference with liabilite side (relvation res.) 0.00 0.00 0.00 0.00

Revalvation reserves 0.00 0.00 0.00 0.00

Share application money pending for allotm 0.00 0.00 0.00 0.00

ADDITIONAL INFORMATION
Margin on Stock 20
Margin on Book debts 20

Colleteral Security
Value of the Plant & Mechinary
Other Security
Total 0

Sencitivity analysis
Sales down by 0%
Variable cost increase By 5%
A. Raw Materials
B. Consumables
C. Direct Labour
D. Power & Fuel
E. Selling Expenses
F. Other Varioble Cost

Sencitivity Analysis
Increase in cost of production %
Decrease in sales %
 2024
Projected
0.00
-2.62
-6.97

0.00

-3.70

0.00

0.00

54.05
0.00

0.00
0.00
 2020 2021 2022
Particulars
Audited Audited Audited
Break Even Point
Sales 0% 0.00 0.00 273.36

Varible Cost
A. Raw Materials 100% 0.00 0.00 26.51
B. Consumables 100% 0.00 0.00 0.00
C. Direct Labour 60% 0.00 0.00 129.20
D. Power & Fuel 60% 0.00 0.00 0.08
E. Selling Expenses 5% 0.00 0.00 1.26
Total of Variable cost 5% 0.00 0.00 164.90
Percentage of Sales #DIV/0! #DIV/0! 60%

Fixed Cost 0.00 0.00 106.59

BEP #DIV/0! #DIV/0! 268.65

Percentage of Sales #DIV/0! #DIV/0! 98%

Cash Break even of Sales #DIV/0! #DIV/0! 264.87

Percentage of sales #DIV/0! #DIV/0! 97%

Sencitivity DSCR
Sales (when down By) 0.00 0.00 273.36
Varible cost 0.00 0.00 164.90
Fixed Cost 0.00 0.00 106.59
Total cost 0.00 0.00 271.49
Operating profit 0.00 0.00 1.87
Provision for Tax 0.00 0.00 0.62
PAT 0.00 0.00 1.25
Depreciation 0.00 0.00 1.50
Cash Accruals 0.00 0.00 2.75
Interest on TL 0.00 0.00 0.00
Principle repayment in term loan 0.00 0.00 0.00
Gross DSCR #DIV/0! #DIV/0! #DIV/0!
NET DSCR #DIV/0! #DIV/0! #DIV/0!
Average DSCR #DIV/0!
2023 2024
proV Projected

325.00 373.75

92.84 109.77
0.00 0.00
117.18 134.76
0.28 0.29
1.51 1.59
222.40 258.73
68% 69%

97.08 108.41

307.52 352.27
95% 94%

303.46 348.44
93% 93%

325.00 373.75
222.40 258.73
97.08 108.41
319.48 367.14
5.52 6.61
1.82 2.18
3.70 4.43
1.28 1.18
4.98 5.61
0.00 0.00
0.00 0.00
#DIV/0! #DIV/0!
#DIV/0! #DIV/0!