M/S CREATIVE INTERIR INDUSTRIES

Name : USHA KUMAWAT Status : Individual

Address : NEAR SARAS DAIRY, GOVERDHAN VILLAS, AHMEDABAD ROAD, Site Camp
Highway Management Cell, 1169/466 OR 1170/467, Udaipur, Udaipur, Rajasthan,
313002 PAN :

Project Report
1 Cost Of Project Proposed

Land & Building -

Stock Purchase 10,00,000
Furniture & Fixtures 5,00,000
Machinery 25,00,000
Working Capital Margin

Total 40,00,000

2 Source Of Finance

Own Capital 15,00,000

Bank Term Loan 20,00,000
Bank Cash Credit 5,00,000

Total 40,00,000
 M/S CREATIVE INTERIR INDUSTRIES
Name : USHA KUMAWAT Status : Individual
Address : NEAR SARAS DAIRY, GOVERDHAN VILLAS, AHMEDABAD ROAD, Site Camp Highway Management
Cell, 1169/466 OR 1170/467, Udaipur, Udaipur, Rajasthan, 313002 PAN :
PROJECTED BALANCE SHEET
Amounts in : Rupees
2022-23 2023-24 2024-25 2025-26 2026-27
Liabilities Estimated Projected Projected Projected Projected
(A) Net Worth
(i) Capital 15,00,000 15,00,000 15,00,000 15,00,000 15,00,000
(ii) Reserve & Surplus 5,09,596 5,18,072 8,87,424 16,61,402 29,29,652
Total 20,09,596 20,18,072 23,87,424 31,61,402 44,29,652

(B) Bank Term Loan

Bank Term Loan 20,00,000 16,00,000 12,00,000 8,00,000 4,00,000
Bank Cash Credit 5,00,000 5,00,000 5,00,000 5,00,000 5,00,000
Total 25,00,000 21,00,000 17,00,000 13,00,000 9,00,000

© Current Liabilities
Sundry Creditors & Payables 2,50,000 3,25,000 4,22,500 5,49,250 7,14,025
Total 2,50,000 3,25,000 4,22,500 5,49,250 7,14,025

Grand Total 47,59,596 44,43,072 45,09,924 50,10,652 60,43,677

2022-23 2023-24 2024-25 2025-26 2026-27

Assets Estimated Projected Projected Projected Projected
(A) CURRENT ASSETS
(i) Finished Goods 10,00,000 13,00,000 16,90,000 21,97,000 28,56,100
(ii) Debtors 5,00,000 6,50,000 8,45,000 10,98,500 14,28,050
(iii) Cash & Bank 6,84,596 2,81,822 75,112 82,087 3,55,019
Total 21,84,596 22,31,822 26,10,112 33,77,587 46,39,169

(B) NON CURRENT ASSETS

Employee Advance - - - - -
Total - - - - -

(c) Fixed Assets

Gross Block 30,00,000 25,75,000 22,11,250 18,99,812 16,33,065
Less: Depreciation 4,25,000 3,63,750 3,11,438 2,66,747 2,28,557
Total 25,75,000 22,11,250 18,99,812 16,33,065 14,04,508

Grand Total 47,59,596 44,43,072 45,09,924 50,10,652 60,43,677

Current Ratio 2.91 2.71 2.83 3.22 3.82

- - - - -
 M/S CREATIVE INTERIR INDUSTRIES
Name : USHA KUMAWAT Status : Individual

Address : NEAR SARAS DAIRY, GOVERDHAN VILLAS, AHMEDABAD ROAD, Site Camp Highway
Management Cell, 1169/466 OR 1170/467, Udaipur, Udaipur, Rajasthan, 313002 PAN :
OPERATING STATEMENT
Amounts in : Rupees
2022-23 2023-24 2024-25 2025-26 2026-27
Particulars Estimated Projected Projected Projected Projected
1. Gross Sales
(i) Domestic sales 36,00,000 46,80,000 60,84,000 79,09,200 1,02,81,960
(iii)Add other revenue income 0 0 0 0 0
Total 36,00,000 46,80,000 60,84,000 79,09,200 1,02,81,960
Deduct other items 0 0 0 0 0
3. Net Sales(item 1 - item 2) 36,00,000 46,80,000 60,84,000 79,09,200 1,02,81,960

4. Cost of Sales
(i)Raw Material 22,00,000 28,60,000 37,18,000 48,33,400 62,83,420
(ii) Direct Exp 8,00,000 10,40,000 13,52,000 17,57,600 22,84,880
(iii) Salary Exp. 1,10,000 1,21,000 1,33,100 1,46,410 1,61,051
(iv) Other General Exp 1,15,850 1,26,838 99,412 1,02,575 1,15,770
(v) Depreciation 4,25,000 3,63,750 3,11,438 2,66,747 2,28,557
(vi) Sub Total (i to v) 36,50,850 45,11,588 56,13,950 71,06,732 90,73,678

(vii) Add : Opening Stock of

Finished Goods 0 10,00,000 13,00,000 16,90,000 21,97,000
Sub Total 36,50,850 55,11,588 69,13,950 87,96,732 1,12,70,678

(viii) Deduct: Closing stocks of

Finished Goods 10,00,000 13,00,000 16,90,000 21,97,000 28,56,100
(ix) Cost of Production 26,50,850 42,11,588 52,23,950 65,99,732 84,14,578

5. Selling, general and

administrative exp. 1,10,000 1,43,000 1,85,900 2,41,670 3,14,171
6. Sub Total (4+5)(Total Cost of
Sales) 27,60,850 43,54,588 54,09,850 68,41,402 87,28,749

7. Operating Profit before

Interest(3-6) 8,39,150 3,25,412 6,74,150 10,67,798 15,53,211

8. Interest on Working Capital &

TL 2,89,554 2,64,936 2,37,198 2,05,940 1,70,717
9. Operating profit after interest
(7-8) 5,49,596 60,476 4,36,952 8,61,858 13,82,494
Non Operating Income 0 0 0 0
10. Profit before tax 5,49,596 60,476 4,36,952 8,61,858 13,82,494

11.Net Profit After Tax 5,49,596 60,476 4,36,952 8,61,858 13,82,494

Less: Drawing 40,000 52,000 67,600 87,880 1,14,244

12. Retained Profit 5,09,596 8,476 3,69,352 7,73,978 12,68,250

 M/S CREATIVE INTERIR INDUSTRIES
Name : USHA KUMAWAT Status : Individual
Address : NEAR SARAS DAIRY, GOVERDHAN VILLAS, AHMEDABAD ROAD, Site Camp Highway Management Cell, 1169/466 OR
1170/467, Udaipur, Udaipur, Rajasthan, 313002 PAN :

Rate Of Depreciation Chart

2022-2023 Depreciatio
For For
Block Of Addit Exist
Assets ion ing Opening Additions Deductions Balance Depreciation Net Block
Plant & Machinery
15% 15% 25,00,000 - 25,00,000 3,75,000 21,25,000.00
Furniture 10% 10% 5,00,000 5,00,000 50,000 4,50,000.00
Total - 30,00,000.00 - 30,00,000.00 4,25,000.00 25,75,000.00
Rate Of
2023-2024 Depreciatio
For For
Block Of Addit Exist
Assets ion ing Opening Additions Deductions Balance Depreciation Net Block
Plant & Machinery
15% 15% 21,25,000 - - 21,25,000 3,18,750 18,06,250.00
Furniture 10% 10% 4,50,000 - - 4,50,000 45,000 4,05,000.00
Total 25,75,000.00 - - 25,75,000.00 3,63,750.00 22,11,250.00
Rate Of
2024-2025 Depreciatio
For For
Block Of Addit Exist
Assets ion ing Opening Additions Deductions Balance Depreciation Net Block
Plant & Machinery
15% 15% 18,06,250.00 - - 18,06,250.00 2,70,937.50 15,35,312.20
Furniture 10% 10% 4,05,000.00 - - 4,05,000.00 40,500.00 3,64,499.70
Total 22,11,250.00 - - 22,11,250.00 3,11,438.00 18,99,812.00

2025-2026 Rate Of
For For
Block Of Addit Exist
Assets ion ing Opening Additions Deductions Balance Depreciation Net Block
Plant & Machinery
15% 15% 15,35,312.20 - - 15,35,312.20 2,30,296.83 13,05,015.47
Furniture 10% 10% 3,64,499.70 - - 3,64,499.70 36,449.97 3,28,049.83
Total 18,99,812.00 - - 18,99,812.00 2,66,747.00 16,33,065.00

2026-2027 Rate Of
For For
Block Of Addit Exist
Assets ion ing Opening Additions Deductions Balance Depreciation Net Block
Plant & Machinery
15% 15% 13,05,015.47 - - 13,05,015.47 1,95,752.32 11,09,263.05
Furniture 10% 10% 3,28,049.83 - - 3,28,049.83 32,804.98 2,95,244.75
Total 16,33,065.00 - - 16,33,065.00 2,28,557.00 14,04,508.00
 M/S CREATIVE INTERIR INDUSTRIES
Name : USHA KUMAWAT Status : Individual

Address : NEAR SARAS DAIRY, GOVERDHAN VILLAS, AHMEDABAD ROAD, Site Camp Highway
Management Cell, 1169/466 OR 1170/467, Udaipur, Udaipur, Rajasthan, 313002 PAN :

CALCULATION OF D.S.C.R.
2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

NET PROFIT AFTER TAX 5,49,596 60,476 4,36,952 8,61,858 13,82,494

DEPRECIATION 4,25,000 3,63,750 3,11,438 2,66,747 2,28,557

INTEREST 2,89,554 2,64,936 2,37,198 2,05,940 1,70,717

12,64,150 6,89,162 9,85,588 13,34,545 17,81,768

INTEREST & INSTALLMENT 6,89,554 6,64,936 6,37,198 6,05,940 5,70,717

PRINCIPAL - - - - -

6,89,554 6,64,936 6,37,198 6,05,940 5,70,717

CALCULATION OF DSCR - 1.036 1.547 2.202 3.122

 M/S CREATIVE INTERIR INDUSTRIES
Name : USHA KUMAWAT Status : Individual

Address : NEAR SARAS DAIRY, GOVERDHAN VILLAS, AHMEDABAD ROAD, Site Camp Highway
Management Cell, 1169/466 OR 1170/467, Udaipur, Udaipur, Rajasthan, 313002 PAN :

INTEREST CALCULATION ON CASH CREDIT

PARTICULARS 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

OPENING BALANCE - 5,00,000 5,00,000 5,00,000 5,00,000

REPAYMENT - - - - -

CLOSING BALANCE 5,00,000 5,00,000 5,00,000 5,00,000 5,00,000

AVERAGE

INTEREST 60,000 60,000 60,000 60,000 60,000

PRINCIPAL 5,00,000 5,00,000 5,00,000 5,00,000 5,00,000

2000000.00 Amount
12.00% Rate of Interest
84.00 Tenor
35305.00 EMI
Month EMI Interest Principal Pri O/s Interest Principal
0.00
1.00 35305.00 20000.00 15305.00 1984695.00
2.00 35305.00 19847.00 15458.00 1969237.00
3.00 35305.00 19692.00 15613.00 1953624.00
4.00 35305.00 19536.00 15769.00 1937855.00
5.00 35305.00 19379.00 15926.00 1921929.00
6.00 35305.00 19219.00 16086.00 1905843.00
7.00 35305.00 19058.00 16247.00 1889596.00
8.00 35305.00 18896.00 16409.00 1873187.00
9.00 35305.00 18732.00 16573.00 1856614.00
10.00 35305.00 18566.00 16739.00 1839875.00
11.00 35305.00 18399.00 16906.00 1822969.00
12.00 35305.00 18230.00 17075.00 1805894.00 229554.00 194106.00
13.00 35305.00 18059.00 17246.00 1788648.00
14.00 35305.00 17886.00 17419.00 1771229.00
15.00 35305.00 17712.00 17593.00 1753636.00
16.00 35305.00 17536.00 17769.00 1735867.00
17.00 35305.00 17359.00 17946.00 1717921.00
18.00 35305.00 17179.00 18126.00 1699795.00
19.00 35305.00 16998.00 18307.00 1681488.00
20.00 35305.00 16815.00 18490.00 1662998.00
21.00 35305.00 16630.00 18675.00 1644323.00
22.00 35305.00 16443.00 18862.00 1625461.00
23.00 35305.00 16255.00 19050.00 1606411.00
24.00 35305.00 16064.00 19241.00 1587170.00 204936.00 218724.00
25.00 35305.00 15872.00 19433.00 1567737.00
26.00 35305.00 15677.00 19628.00 1548109.00
27.00 35305.00 15481.00 19824.00 1528285.00
28.00 35305.00 15283.00 20022.00 1508263.00
29.00 35305.00 15083.00 20222.00 1488041.00
30.00 35305.00 14880.00 20425.00 1467616.00
31.00 35305.00 14676.00 20629.00 1446987.00
32.00 35305.00 14470.00 20835.00 1426152.00
33.00 35305.00 14262.00 21043.00 1405109.00
34.00 35305.00 14051.00 21254.00 1383855.00
35.00 35305.00 13839.00 21466.00 1362389.00
36.00 35305.00 13624.00 21681.00 1340708.00 177198.00 246462.00
37.00 35305.00 13407.00 21898.00 1318810.00
38.00 35305.00 13188.00 22117.00 1296693.00
39.00 35305.00 12967.00 22338.00 1274355.00
40.00 35305.00 12744.00 22561.00 1251794.00
41.00 35305.00 12518.00 22787.00 1229007.00
42.00 35305.00 12290.00 23015.00 1205992.00
43.00 35305.00 12060.00 23245.00 1182747.00
44.00 35305.00 11827.00 23478.00 1159269.00
45.00 35305.00 11593.00 23712.00 1135557.00
46.00 35305.00 11356.00 23949.00 1111608.00
47.00 35305.00 11116.00 24189.00 1087419.00
48.00 35305.00 10874.00 24431.00 1062988.00 145940.00 277720.00
49.00 35305.00 10630.00 24675.00 1038313.00
50.00 35305.00 10383.00 24922.00 1013391.00
51.00 35305.00 10134.00 25171.00 988220.00
52.00 35305.00 9882.00 25423.00 962797.00
53.00 35305.00 9628.00 25677.00 937120.00
54.00 35305.00 9371.00 25934.00 911186.00
55.00 35305.00 9112.00 26193.00 884993.00
56.00 35305.00 8850.00 26455.00 858538.00
57.00 35305.00 8585.00 26720.00 831818.00
58.00 35305.00 8318.00 26987.00 804831.00
59.00 35305.00 8048.00 27257.00 777574.00
60.00 35305.00 7776.00 27529.00 750045.00 110717.00 312943.00
61.00 35305.00 7500.00 27805.00 722240.00
62.00 35305.00 7222.00 28083.00 694157.00
63.00 35305.00 6942.00 28363.00 665794.00
64.00 35305.00 6658.00 28647.00 637147.00
65.00 35305.00 6371.00 28934.00 608213.00
66.00 35305.00 6082.00 29223.00 578990.00
67.00 35305.00 5790.00 29515.00 549475.00
68.00 35305.00 5495.00 29810.00 519665.00
69.00 35305.00 5197.00 30108.00 489557.00
70.00 35305.00 4896.00 30409.00 459148.00
71.00 35305.00 4591.00 30714.00 428434.00
72.00 35305.00 4284.00 31021.00 397413.00 71028.00 352632.00
73.00 35305.00 3974.00 31331.00 366082.00
74.00 35305.00 3661.00 31644.00 334438.00
75.00 35305.00 3344.00 31961.00 302477.00
76.00 35305.00 3025.00 32280.00 270197.00
77.00 35305.00 2702.00 32603.00 237594.00
78.00 35305.00 2376.00 32929.00 204665.00
79.00 35305.00 2047.00 33258.00 171407.00
80.00 35305.00 1714.00 33591.00 137816.00
81.00 35305.00 1378.00 33927.00 103889.00
82.00 35305.00 1039.00 34266.00 69623.00
83.00 35305.00 696.00 34609.00 35014.00
84.00 35305.00 350.00 34955.00 59.00 26306.00 397354.00