A

PROJECT REPORT

OF

Proprietor

PARESH NATH KAYAL

Contact

Mob:-91+

Address
NEWTOWN, NA, DIAMOND HARBOUR,
ADD:-
DIAMOND ,HARBOUR, SOUTH 24 PARGANAS,
WEST BENGAL, 743331
 PARESH NATH KAYAL
ADD:- NEWTOWN, NA, DIAMOND HARBOUR, DIAMOND ,HARBOUR, SOUTH 24 PARGANAS, WEST BENGAL, 743331
BALANCE-SHEET AS ON

Actual Actual Estimated Projected Projected

PARTICULAR 2019-20 2020-21 2021-22 2022-23 2023-24
( Amount in Rs.) ( Amount in Rs.) ( Amount in Rs.) ( Amount in Rs.) ( Amount in Rs.)
CAPITAL & LIABILITIES
Capital Account 864,640.00 933,690.00 1,024,073.16 1,079,770.13 1,149,262.42

Loans & liabilities

i) Secured Loan
a) Cash Credit 241,900.00 57,082.00 300,000.00 300,000.00 300,000.00
b) Term Loan - - - -
ii) Unsecured Loan - - - - -

Current Liabilities
i) Advance from Customer - - - - -
ii) Trade Payable - 173,913.00 182,608.65 184,200.00 190,500.00
iii) Duties & Taxes Payable -
iv) Provision -
v) Other Expenses Payable - - - - -

Total ( CapitaI & Liabilities) 1,106,540.00 1,164,685.00 1,506,681.81 1,563,970.13 1,639,762.42

ASSETS & PROPERTIES

Fixed Assets 453770.00 443905.00 518525.00 501,906.00 487364.00

Investment - - 50,000.00 55,000.00 60,500.00

Loans & Advances

Current Assets
i) Trade Receivable 187,540.00 76,210.00 221,944.63 241,923.21 245,597.19
ii) Loan & Advances - - - 100,000.00 100,000.00
iii) Stock In Trade 310,800.00 348,500.00 440,000.00 475,000.00 525,000.00
iv) Cash & Bank Balances 148,860.00 289,180.00 267,382.18 180,331.92 211,252.23
v) Other Current Assets 5,570.00 6,890.00 8,830.00 9,809.00 10,049.00

Total ( Assets & Properties) 1106540.00 1164685.00 1506681.81 1,563,970.13 1639762.42

- - - (0.00) (0.00)
For, M/S. SHAKTI & ASSOCIATES PARESH NATH KAYAL
(Chartered Accountant)
FRN:-028665C
Membership No _541428
Date:- PARESH NATH KAYAL
Place:- Proprietor
Membership No-541428
 PARESH NATH KAYAL
PAN_ATBPK1388F
ADD:- NEWTOWN, NA, DIAMOND HARBOUR, DIAMOND ,HARBOUR, SOUTH 24 PARGANAS, WEST BENGAL, 743331
PROFITABILITY STATEMENT
`
YAER OF OPERATION
S.NO PARTICULARS Actual Actual Estimated Projected Projected
2019-20 2020-21 2021-22 2022-23 2023-24
( Amount in Rs.) ( Amount in Rs.) ( Amount in Rs.) ( Amount in Rs.) ( Amount in Rs.)

A Expenses
i Cost of Purchase 1,767,980.00 2,038,611.00 2,191,020.01 2,342,932.55 2,636,272.00
ii Labour Charge 532,150.00 548,240.00 603,064.00 663,370.40 696,538.92
Total Direct Expenses 2,300,130.00 2,586,851.00 2,794,084.01 3,006,302.95 3,332,810.92

Indirect Expenses
i Admn. & General Expenses 49,018.00 50,195.00 54,077.00 57,977.00 62,728.00
ii Staff Salary & Wages 124,000.00 130,000.00 143,000.00 157,300.00 173,030.00
iii Travelling & Conveyance 9,210.00 9,550.00 10,505.00 11,556.00 12,712.00
iv Commision and Brokerage - - - - -
v Shop Rent - - - - -
vi Misc Expenses 8,560.00 8,710.00 9,146.00 9,603.00 10,083.00
Total 190,788.00 198,455.00 216,728.00 236,436.00 258,553.00
Add: Opening Stock 356,200.00 310,800.00 348,500.00 440,000.00 475,000.00

Less: Closing Stock 310,800.00 348,500.00 440,000.00 475,000.00 525,000.00

B Cost of Sales 2,536,318.00 2,747,606.00 2,919,312.01 3,207,738.95 3,541,363.92

C. Income
i Sales 2,990,760.00 3,227,380.00 3,458,137.67 3,816,054.92 4,211,398.21
ii Other Income - - - - -

D Total Income 2,990,760.00 3,227,380.00 3,458,137.67 3,816,054.92 4,211,398.21

E P.B.I.DT (D-B) 454,442.00 479,774.00 538,825.66 608,315.97 670,034.29

F Intt on Term Loan - - - - -
G Intt. On Working Capital/ term loan 22,873.00 18,859.00 23,062.50 36,000.00 36,000.00
H Preliminary Exp. W/O - - - - -
I Depreciation 11,449.00 9,865.00 25,380.00 16,619.00 14,542.00
J Remunaration to Partners - - - - -
K P.B.T ( F to J) 420,120.00 451,050.00 490,383.16 555,696.97 619,492.29
L Provision for Tax - - - - -
M P.A.T 420,120.00 451,050.00 490,383.16 555,696.97 619,492.29
N Transfer to capital A/C - - - - -
O Drawing 280,000.00 382,000.00 400,000.00 500,000.00 550,000.00
P Retained Profit 140,120.00 69,050.00 90,383.16 55,696.97 69,492.29
Q Cash Accruals 151,569.00 78,915.00 115,763.16 72,315.97 84,034.29
R PBT/Sales(%) 14.05% 13.98% 14.18% 14.56% 14.71%
S PAT/Sales (%) 14.05% 13.98% 14.18% 14.56% 14.71%
T Gross Profit 645,230.00 678,229.00 755,553.66 844,751.97 928,587.29
U Gross profit/sales (%) 21.57% 21.01% 21.85% 22.14% 22.05%

For, M/S. SHAKTI & ASSOCIATES

(Chartered Accountant)
FRN:-028665C PARESH NATH KAYAL

SHAKTI KUMAR PARESH NATH KAYAL

Proprietor Proprietor.
Membership No_541428

Date:-
Place:-
PARESH NATH KAYAL
ADD:- NEWTOWN, NA, DIAMOND HARBOUR, DIAMOND ,HARBOUR, SOUTH 24 PARGANAS, WEST BENGAL, 743331

ANALYSIS OF BALANCE SHEET

Actual Actual Estimated Projected Projected

Particular
2019-20 2020-21 2021-22 2022-23 2023-24

LAIBITIES

(A) CURRENT LIABLITIES

1 Short -term borrowings from banks 241,900.00 57,082.00 300,000.00 300,000.00 300,000.00

( including bills purchases,

discounted & Excess borrowings
placed on repayment basis)

(i) From Applicant bank - - - - -

(ii) From other Banks - - - - -

(iii) of which BP & BD Against (LC)

Sub- Total (A) 241,900.00 57,082.00 300,000.00 300,000.00 300,000.00

2 Short term borroowing from others -

3 Sundry creditor ( Trade) 0.00 173913.00 182608.65 184200.00 190500.00

4 Advance payments from customer ,dealers 0 0.00 0 0 0

5 Provision for taxation 0 0 0 0 0

6 Divident Payable 0 0 0 0 0

7 Other Statutory Liabilities 0 0 0 0 0

Deposits/ Instalments of term

8 loans/DPGs/ Debenture,etc (due
within one year) 0 0 0 0 0

9 Other Current Liabilities & - - - - -

Sub-Total (B) (2 to 9) - 173,913.00 182,608.65 184,200.00 190,500.00

10 TOTAL CURRENT LIABILITIES (A+B) 241,900.00 230,995.00 482,608.65 484,200.00 490,500.00

 (Continued)
PARESH NATH KAYAL
ADD:- NEWTOWN, NA, DIAMOND HARBOUR, DIAMOND ,HARBOUR, SOUTH 24 PARGANAS, WEST BENGAL, 743331

ANALYSIS OF BALANCE SHEET

Actual Actual Estimated Projected Projected

Particular
2019-20 2020-21 2021-22 2022-23 2023-24

TERM LIABILITIES
11 Debenture - - - - -

12 Preference Share - - - - -

13 Term Loans ( excluding instalments) - - - - -

14 Deferred payment Credits - - - - -

15 Term Deposits - - - - -

16 Other Term Liabilities - - - - -

17 TOTAL TERM LIABILITIES - - - - -

18 TOTAL OUTSIDE LIABILITIES 241,900.00 230,995.00 482,608.65 484,200.00 490,500.00

(Item 10 Plus item 17)

NET WORTH

19 Proprietors Capital ( Including Fresh Capital

864640.00
) 933690.00 1024073.16 1079770.13 1149262.42

20 Quasi Capital - - - - -

21 Revaluation Reserve - - - - -

22 Other Reserves ( Excluding Procisions) - - - - -

23 Surplus (+) or deficit(-) in profit & Loss accounts 0.00 0.00 0.00 0.00 0.00

23a Others ( Specify) Preliminary Exp. - - - - -

24 NET WORTH 864,640.00 933,690.00 1,024,073.16 1,079,770.13 1,149,262.42

25 TOTAL LIABILITIES (18+24) 1,106,540.00 1,164,685.00 1,506,681.81 1,563,970.13 1,639,762.42

- - - - -
 (Continued)
PARESH NATH KAYAL
ADD:- NEWTOWN, NA, DIAMOND HARBOUR, DIAMOND ,HARBOUR, SOUTH 24 PARGANAS, WEST BENGAL, 743331

ANALYSIS OF BALANCE SHEET

Actual Actual Estimated Projected Projected

Particular
2019-20 2020-21 2021-22 2022-23 2023-24

ASSETS

CURRENT ASSETS
26 Cash and Bank Balances 148,860.00 289,180.00 267,382.18 180,331.92 211,252.23

27 Investnents
(i) Government & Others - - - - -
(ii) Fixed Deposits With Banks - - - - -

28 Receivables
(i) Receivables less than Six Month 187,540.00 76,210.00 221,944.63 241,923.21 245,597.19
(ii) Export Receivables - - - - -

29
Instalments of defferd Receivables
( due within one year) - - - - -

30 Inventory
(iii) Stock (Traded Goods) 310,800.00 348,500.00 440,000.00 475,000.00 525,000.00

(iv) Other Consumable spares - - - - -

31 Advances to suppliers - - - 100,000.00 100,000.00

32 Advance payment of Taxes - - - - -

33 Other Current Assets 5,570.00 6,890.00 8,830.00 9,809.00 10,049.00

( specify major items)

34 TOTAL CURRENT ASSETS 652,770.00 720,780.00 938,156.81 1,007,064.13 1,091,898.42

(Total of 26 to 33)
 (Continued)
PARESH NATH KAYAL
ADD:- NEWTOWN, NA, DIAMOND HARBOUR, DIAMOND ,HARBOUR, SOUTH 24 PARGANAS, WEST BENGAL, 743331

ANALYSIS OF BALANCE SHEET

Actual Actual Estimated Projected Projected

Particular
2019-20 2020-21 2021-22 2022-23 2021-22

FIXED ASSETS

Gross Block ( Land & Building

35
Machinery, work in progress) 465,219.00 453,770.00 543,905.00 518,525.00 501,906.00

36 Depreciation to date 11,449.00 9,865.00 25,380.00 16,619.00 14,542.00

37 NET BLOCK (35- 36) 453,770.00 443,905.00 518,525.00 501,906.00 487,364.00

OTHERS NON-CURRENT ASSETS

38 Investmest/Book debts/
(i) (a) Investments in subsidiary
(b) others
1) security Deposit 0.00 0.00 50000.00 55000.00 60500.00
(ii) Advances to suppilers 0.00 0.00 0.00 0.00 0.00

(iii) Deferred Receivable

( maturity Exceeding one Yr)

(iv) Other security Deposit 0.00 0.00 0.00 0.00 0.00

39 Non -Consumbles Stores & Spares

40 Other Non- current assets Including dues from directors

41 TOTAL OTHER NON-CURRENT ASSETS 0.00 0.00 50000.00 55000.00 60500.00

42 Intangible assets ( Patents)

43 TOTAL ASSETS (34+37+41+42) 1,106,540.00 1,164,685.00 1,506,681.81 1,563,970.13 1,639,762.42

- - - 0.00 0.00
44 TANGIBLE NET WORTH (24-42) 864,640.00 933,690.00 1,024,073.16 1,079,770.13 1,149,262.42

45 NET WORKING CAPITAL 410,870.00 489,785.00 455,548.16 522,864.13 601,398.42

[(17+24) -(37+41+42)]

46 Current Ratio 2.70 3.12 1.94 2.08 2.23

47 Total Outside Liabilities/ tangible Net worth 0.28 0.25 0.47 0.45 0.43

48 Total Term Liabilities/ Tangiible Net worth - - - - -

PARESH NATH KAYAL
ADD:- NEWTOWN, NA, DIAMOND HARBOUR, DIAMOND ,HARBOUR, SOUTH 24 PARGANAS, WEST BENGAL, 743331

KEY FINANCIAL PARAMTER

Actual Actual Estimated Projected Projected

DESCRIPTION
2019-20 2020-21 2021-22 2022-23 2023-24

Installed Capacity (mt) N/A N/A N/A N/A N/A

Production (mt) N/A N/A N/A N/A N/A
Capacity Utilised (%) N/A N/A N/A N/A N/A
Sales (Amount) 2,990,760.00 3,227,380.00 3,458,137.67 3,816,054.92 4,211,398.21
Net Sales ( Amount) 2,990,760.00 3,227,380.00 3,458,137.67 3,816,054.92 4,211,398.21
% Growth in Sales - 7.91 7.15 10.35 10.36
R.M. Consumed N/A N/A N/A N/A N/A
Sale Value of Production N/A N/A N/A N/A N/A
% R.M to sale value N/A N/A N/A N/A N/A
Profit before Tax (PBT) % 14.05% 13.98% 14.18% 14.56% 14.71%
PBDIT 454,442.00 479,774.00 538,825.66 608,315.97 670,034.29

PBDIT to sale % 15.19 14.87 15.58 15.94 15.91

PAT 420,120.00 451,050.00 490,383.16 555,696.97 619,492.29
PAT to sales % 14.05% 13.98% 14.18% 14.56% 14.71%
Interest 22,873.00 18,859.00 23,062.50 36,000.00 36,000.00
Opetationg Cost N/A N/A N/A N/A N/A
Operating Cost to Sale % N/A N/A N/A N/A N/A
Current Assets (CA) 652,770.00 720,780.00 938,156.81 1,007,064.13 1,091,898.42
Current Liabilities (CL) 241,900.00 230,995.00 482,608.65 484,200.00 490,500.00
Working Capital 410,870.00 489,785.00 455,548.16 522,864.13 601,398.42
Current Ratio 2.70 3.12 1.94 2.08 2.23
Proprietors Capital 864,640.00 933,690.00 1,024,073.16 1,079,770.13 1,149,262.42
T.N.W 864,640.00 933,690.00 1,024,073.16 1,079,770.13 1,149,262.42
T.O.L 241,900.00 230,995.00 482,608.65 484,200.00 490,500.00
T.L 1,106,540.00 1,164,685.00 1,506,681.81 1,563,970.13 1,639,762.42
TOL/TNW 0.28 0.25 0.47 0.45 0.43
T.L/T.N.W 1.28 1.25 1.47 1.45 1.43

Inventory + Receivable 498,340.00 424,710.00 661,944.63 716,923.21 770,597.19

(Inventory + Receivable)/ Net Sales 0.17 0.13 0.19 0.19 0.18
Inventory/ Net Sale 0.10 0.11 0.13 0.12 0.12

Receivable /Gross Sales 0.06271 0.02361 0.06418 0.06340 0.05832

Sundry Creditor/ Purchase - 0.09 0.07 0.06 0.06
Creditor /CA - 0.24 0.19 0.18 0.17
Break Even Point NA NA NA NA NA

Margin of Sefty NA NA NA NA NA
Debt Service Coverage ratio NA NA NA NA NA

Bank finance to CA% 0.37 0.08 0.32 0.30 0.27

PARESH NATH KAYAL
ADD:- NEWTOWN, NA, DIAMOND HARBOUR, DIAMOND ,HARBOUR, SOUTH 24 PARGANAS, WEST BENGAL, 743331

Performance and Financial Indicator

Actual Actual Estimated Projected Projected
WORKING CAPITAL ASSESSMENT
2019-20 2020-21 2021-22 2022-23 2023-24
1 Net sales 2,990,760.00 3,227,380.00 3,458,137.67 3,816,054.92 4,211,398.21
2 PBT 420,120.00 451,050.00 490,383.16 555,696.97 619,492.29
3 PBT/Sales % 14.05 13.98 14.18 14.56 14.71
4 PAT 420,120.00 451,050.00 490,383.16 555,696.97 619,492.29
5 Cash Accurals 151,569.00 78,915.00 115,763.16 72,315.97 84,034.29
6 Proprietor's Capital 864,640.00 933,690.00 1,024,073.16 1,079,770.13 1,149,262.42
7 TNW 864,640.00 933,690.00 1,024,073.16 1,079,770.13 1,149,262.42
8 TOL/TNW 241,900.00 230,995.00 482,608.65 484,200.00 490,500.00
9 Current Ratio 2.70 3.12 1.94 2.08 2.23
10 Growth In Sales % - 7.91 7.15 10.35 10.36
Efficieny Ratios
11 Net Sales/ Total Tangible Assets 6.59 7.27 6.67 7.60 8.64
12 Return On Assets (PBT/TTA) % 0.93 1.02 0.95 1.11 1.27
13 Operating Costs/Sales %
14 Bank Finance/Current assets (%) 37.06% 7.92% 31.98% 29.79% 27.48%
15 Inventory and Receivable/ net Sales ( Days)
16 Total Current Assets (TCA) 652,770.00 720,780.00 938,156.81 1,007,064.13 1,091,898.42
17 Other Current Liabilities (OCL) - 173,913.00 182,608.65 184,200.00 190,500.00
18 Working Capital Gap 652,770.00 546,867.00 755,548.16 822,864.13 901,398.42
19 Net Working Cap (NWC) 410870.00 489785.00 455548.16 522864.13 601398.42
20 Assess.Bank finance (ABF) 241900.00 57082.00 300000.00 300000.00 300000.00
21 NWC to TCA (%) 62.9% 68.0% 48.6% 51.9% 55.1%
22 Bank Finace to TCA (%) 37.06% 7.92% 31.98% 29.79% 27.48%
23 Sundry Creditor to TCA (%) 0.00% 24.13% 19.46% 18.29% 17.45%
Other CL (Excluding Sundry Creditor)
24
to TCA (%) 0.00% 24.13% 19.46% 18.29% 17.45%
25 Inventories to Net Sales (Days) 38 39 46 45 46
26 Receivables to Gross Sales (Days) 23 9 23 23 21
27 Sundry Creditor to Purchases (Days) - 31 30 29 26

WORKSHEET AREA
1 Depreciation 11449.00 9865.00 25380.00 16619.00 14542.00
2 Total tangible Assets 1106540.00 1164685.00 1506681.81 1563970.13 1639762.42
3 Operating Cost 190788.00 198455.00 216728.00 236436.00 258553.00
i) Freight
ii) Direct labour Expenses.
iii) Other mfg. Expenses
iv) selling, Gen and Admin . Expenses
4 Bank finance ( Loan from bank) 241900.00 57082.00 300000.00 300000.00 300000.00
5 Inventory 310800.00 348500.00 440000.00 475000.00 525000.00
6 Receivable ( Sundry debtors)
i) More Than 6 Month 0.00 0.00 0.00 0.00 0.00
ii) Less Than 6month 187540.00 76210.00 221944.63 241923.21 245597.19
7 Sundry Creditor 0.00 173913.00 182608.65 184200.00 190500.00
8 Gross sales 2990760.00 3227380.00 3458137.67 3816054.92 4211398.21
9 Cost of Materical Consumed
i) Opening Stock 356,200.00 310,800.00 348,500.00 440,000.00 475,000.00
ii) Purchase During the Year 1767980.00 2038611.00 2191020.01 2342932.55 2636272.00
Total (i+ii) 2124180.00 2,349,411.00 2,539,520.01 2,782,932.55 3,111,272.00
iii) Closing Stock 310800.00 348500.00 440,000.00 475,000.00 525,000.00
iv) Consumption 1813380.00 2,000,911.00 2,099,520.01 2,307,932.55 2,586,272.00
PARESH NATH KAYAL
ADD:- NEWTOWN, NA, DIAMOND HARBOUR, DIAMOND ,HARBOUR, SOUTH 24 PARGANAS, WEST BENGAL, 743331

Actual Estimated Projected Projected

WORKING CAPITAL ASSESSMENT
2020-21 2021-22 2022-23 2023-24

1 Projected Sales Turnover 3,227,380.00 3,458,137.67 3,816,054.92 4211398.21

2 25% of Turnover 806,845.00 864,534.42 954,013.73 1052849.55
3 Higest of TWO given Below
a) Margin of W C R of 20% 161,369.00 172,906.88 190,802.75 210569.91
b) Available N.W.C 489,785.00 455,548.16 522,864.13 601398.42

4 Minimum Permissible Bank Finance 317,060.00 408,986.26 431,149.60 451,451.13

Actual Estimated Projected Projected

WORKING CAPITAL ASSESSMENT
2020-21 2021-22 2022-23 2023-24

1 INVENTORY METHOD
A CURRENT ASSETS
i) Stock 348,500.00 440,000.00 475,000.00 525,000.00
ii) Debtors 76,210.00 221,944.63 241,923.21 245,597.19
iii) Cash & Bank 289,180.00 267,382.18 180,331.92 211,252.23
iv) Loan & Advances - - 100,000.00 100000.00
v) Other Current Assets 6,890.00 8,830.00 9,809.00 10049
TOTAL CURRENT ASSETS 720,780.00 938,156.81 1,007,064.13 1,091,898.42
- - -
B CURRENT LAIBILITIES
i) Sundry Creditors 173,913.00 182,608.65 184,200.00 190500.00
ii) Other Current Liabilities - - - 0.00

TOTAL CURRENT LIABILITIES 173,913.00 182,608.65 184,200.00 190,500.00

C Working Capital Gap (A-B) 546,867.00 755,548.16 822,864.13 901,398.42

Minimum Stipulated NWC 20% of current

D
assets as per U. Trade (D) 144,156.00 187,631.36 201,412.83 218,379.68

E Actual NWC 489,785.00 455,548.16 522,864.13 601,398.42

F C-D 402,711.00 567,916.80 621,451.30 683,018.74

G C-E 57,082.00 300,000.00 300,000.00 300,000.00

Eligible Credit "F"or "G" 57,082.00 300,000.00 300,000.00 300,000.00

( Which ever is Lower)
PARESH NATH KAYAL
ADD:- NEWTOWN, NA, DIAMOND HARBOUR, DIAMOND ,HARBOUR, SOUTH 24 PARGANAS, WEST BENGAL, 743331

ASSESSMENT OF WORKING CAPITAL REQUIRMENTS OPERATING STATEMENT

-
Actual Actual Estimated Projected Projected
Particular
2019-20 2020-21 2021-22 2022-23 2023-24

1 GROSS SALES
(i) Domestic Sales 2,990,760.00 3,227,380.00 3,458,137.67 3,816,054.92 4,211,398.21
(ii) Export sales
(iii) Other Revenue Income - - - - -

Total 2,990,760.00 3,227,380.00 3,458,137.67 3,816,054.92 4,211,398.21

2 Less excise Duty - - - -

Deduct other items -

3 Net Sales ( item 1- item 2) 2,990,760.00 3,227,380.00 3,458,137.67 3,816,054.92 4,211,398.21

% age rise (+) or fall (-) in net

4 sales as compared to previous
year (annualised) NIL 7.91% 7.15% 10.35% 10.36%

5 COST OF SALES
(i) Cost of Traded Goods Purchaes 1,767,980.00 2,038,611.00 2,191,020.01 2,342,932.55 2,636,272.00
(ii) Others Spares
(iii) Power & fuel
(Iv) Direct Labour
( Factory Wages & salary)
(v) Other Expenses
(vi) Depreciation 11,449.00 9,865.00 25,380.00 16,619.00 14,542.00

(vii) SUB-TOTAL (i to vi) 1,779,429.00 2,048,476.00 2,216,400.01 2,359,551.55 2,650,814.00

(viii) Add: Opening Traded Goods 356,200.00 310,800.00 348,500.00 440,000.00 475,000.00

Sub- Total (vii+viii) 2,135,629.00 2,359,276.00 2,564,900.01 2,799,551.55 3,125,814.00

(ix) Deduct : Closing Traded Goods 310,800.00 348,500.00 440,000.00 475,000.00 525,000.00

(x) Cost of sale 1,824,829.00 2,010,776.00 2,124,900.01 2,324,551.55 2,600,814.00

6 Selling, General and Administrative Expenses 190,788.00 198,455.00 216,728.00 236,436.00 258,553.00

7 SUB- TOTAL (5+6) 2,015,617.00 2,209,231.00 2,341,628.01 2,560,987.55 2,859,367.00

8 Operating profit before interest (3-7) 975,143.00 1,018,149.00 1,116,509.66 1,255,067.37 1,352,031.21

9 Interest 22,873.00 18,859.00 23,062.50 36,000.00 36,000.00

10 Operating profit after interest (8-9) 952,270.00 999,290.00 1,093,447.16 1,219,067.37 1,316,031.21

11 (i) Add : Other Non-Operating Income - - -

12 Profit before Tax/Loss (10+11) 952,270.00 999,290.00 1,093,447.16 1,219,067.37 1,316,031.21

13 Provision for Taxes - - - - -

14 Net Profit/Loss (12-13) 952,270.00 999,290.00 1,093,447.16 1,219,067.37 1,316,031.21

15 Drawings Paid to Proprietor 280,000.00 382,000.00 400,000.00 500,000.00 550,000.00

16 Retained Profit (14-15) 672,270.00 617,290.00 693,447.16 719,067.37 766,031.21

17 Retained Profit/ Net profit(% age) 70.60 61.77 63.42 58.99 58.21
PARESH NATH KAYAL
ADD:- NEWTOWN, NA, DIAMOND HARBOUR, DIAMOND ,HARBOUR, SOUTH 24 PARGANAS, WEST BENGAL, 743331

COMPUTATION MAXIMUM PERMISSIBLE BANK FINANCE FOR WORKING CAPITAL

Actual Actual Estimated Projected Projected

SECOND METHOD OF LENDING
2019-20 2020-21 2021-22 2022-23 2023-24

1 Total Current Assets 652,770.00 720,780.00 938,156.81 1,007,064.13 1,091,898.42

2 Other Current liabilities - 173,913.00 182,608.65 184,200.00 190,500.00

( Other Than Bank Borrowings)

3 Working Capital Gap (1-2) 652,770.00 546,867.00 755,548.16 822,864.13 901,398.42

4 Min. stipulatd Net Working Capital 163,192.50 136,716.75 188,887.04 205,716.03 225,349.61
(25% of NCA Excluding -Export Receivable)

5 Actual/ Projected Net Working Capital 410,870.00 489,785.00 455,548.16 522,864.13 601,398.42

6 Item 3 Minus item-4 489,577.50 410,150.25 566,661.12 617,148.10 676,048.82

7 Item 3 Minus item-5 241,900.00 57,082.00 300,000.00 300,000.00 300,000.00

8 Maximum Permissible Bank Finance

( Lower 6 or 7) 241,900.00 57,082.00 300,000.00 300,000.00 300,000.00

9 Excess Borrowing Re_Reprensenting

Shortfall in NWC - - - - -
PARESH NATH KAYAL
ADD:- NEWTOWN, NA, DIAMOND HARBOUR, DIAMOND ,HARBOUR, SOUTH 24 PARGANAS, WEST BENGAL, 743331

KEY FINANCIAL / PERFORMANCE INDICATORS

Actual Actual Estimated Projected Projected

PERFORMANCE
2019-20 2020-21 2021-22 2022-23 2023-24

1 Gross Sale 2,990,760.00 3,227,380.00 3,458,137.67 3,816,054.92 4,211,398.21

2 Other income - - - - -

3 Gross Profit 645,230.00 678,229.00 755,553.66 844,751.97 928,587.29

4 Net Profit 420,120.00 451,050.00 490,383.16 555,696.97 619,492.29

5 Cash Profit 151,569.00 78,915.00 115,763.16

6 Capital+ Quasi Capital 864,640.00 933,690.00 1,024,073.16 1,079,770.13 1,149,262.42

7 Reserva & Surplus - - - - -

8 Intangible Assets - - -

9 Accumulated Losses - - -

10 Tangible Net Worth 864,640.00 933,690.00 1,024,073.16 1,079,770.13 1,149,262.42

11 Total Current Assets 652,770.00 720,780.00 938,156.81 1,007,064.13 1,091,898.42

12 Total Current Liabilities 241,900.00 230,995.00 482,608.65 484,200.00 490,500.00

13 Total stocks 310,800.00 348,500.00 440,000.00 475,000.00 525,000.00

14 Creditor for Purchase - 173,913.00 182,608.65 184,200.00 190,500.00

15 Net working Capital 410,870.00 489,785.00 455,548.16 522,864.13 601,398.42

16 Current Ratio 2.70 3.12 1.94 2.08 2.23

17 Depreciation 11,449.00 9,865.00 25,380.00 16,619.00 14,542.00

18 TOL/TNW (12/10) 0.28 0.25 0.47 0.45 0.43