Cma Mahashri

MAHASHRI SALES PRIVATE LIMITED
405 C BLOCK, SURYA DIGHA COMPOUND, ASHIYANA ROAD, PATNA - 800011.
FIXED ASSETS
PARTICULAR Amount
Land & Building 5154650.00
Plant & Machinery #REF!
Furniture & Fixture #REF!
Books #REF!
Computers & IT Equipments #REF!
Total #REF!
DEPRECIATION 1 (2018-19)
Estimated
O/B ADDITION Rate Dep WDV
Land & Building #REF! 5154650.00 0% #REF! #REF!
Plant & Machinery 0.00 #REF! 15% #REF! #REF!
Furniture & Fixture 0.00 #REF! 10% #REF! #REF!
Books 0.00 #REF! 100% #REF! #REF!
Computers & IT Equipment 0.00 #REF! 60% #REF! #REF!
#REF! #REF! #REF! #REF!
Projected
O/B Rate Dep WDV
Plant & Machinery #REF! 0.00 15% #REF! #REF!
Furniture & Fixture #REF! 0.00 10% #REF! #REF!
Books #REF! 0.00 100% #REF! #REF!
Computers & IT Equipment #REF! 0.00 60% #REF! #REF!
#REF! 29182000.00 #REF! #REF!
#REF!
O/B Rate Dep WDV

#REF! 0.00 #REF! #REF!
#REF!
O/B Rate Dep WDV

#REF!
O/B Rate Dep WDV

#REF!
DEPRICIATION 6 (2023-24)
O/B Rate Dep WDV

#REF!
DEPRICIATION 7
O/B Rate Dep WDV

#REF!
DEPRICIATION 8
O/B Rate Dep WDV

#REF!
DEPRICIATION 9

#REF!
SENSITIVITY ANALYSIS - EXPENSE UP BY 10%
PROJECTED PROFITABILITY STATEMENT
Rs. in Lac
PARTICULARS 1 2 3 4 5 6 7
2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24
RECEIPTS
Revenue Receipt 18809946.00 64821744.00 68062831.00 71465973.70 75039273.19 78791238.24 82730800.46
Other Income 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total:- 18809946.00 64821744.00 68062831.00 71465973.70 75039273.19 78791238.24 82730800.46
EXPENSES
Rent- Studio 379500.00 1518000.00 1593900.00 1673595.00 1757275.30 1845138.90 1937395.90
Electricity 97680.00 390720.00 410256.00 430768.80 452306.80 474922.80 498668.50
Salary 297000.00 1188000.00 1247400.00 1309770.00 1375260.70 1444025.00 1516226.80
Interior Desining Expenses 693000.00 2772000.00 2841300.00 2983365.00 3132533.80 3289160.60 3453618.30
Architectural Planning Expense 66000.00 264000.00 277200.00 291060.00 305613.00 320894.20 336938.80
Petrol 59400.00 237600.00 249480.00 261954.00 275051.70 288803.90 303243.60
Director remuneration 396000.00 1584000.00 3168000.00 3326400.00 3492720.00 3667356.00 3850723.80
Refreshment 11880.00 47520.00 49896.00 52390.80 55009.90 57759.90 60647.40
Advertisement 66000.00 264000.00 330000.00 220000.00 165000.00 110000.00 110000.00
#REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF!
Telephone and internet 3300.00 13200.00 13860.00 14553.00 15281.20 16045.70 16847.60
Depreciation 678523.00 1211907.00 962477.00 781237.00 646001.00 542440.00 461189.00
Total:- #REF! #REF! #REF! #REF! #REF! #REF! #REF!

P.B.I.T. #REF! #REF! #REF! #REF! #REF! #REF! #REF!
Less : Interest 4484463.67 6534638.44 5639884.40 4673571.80 3707259.20 2740946.60 1774634.00
P.B.T. #REF! #REF! #REF! #REF! #REF! #REF! #REF!
TAX 0.00 0.00 0.00 0.00 0.00 0.00 0.00
NET SURPLUS #REF! #REF! #REF! #REF! #REF! #REF! #REF!
Add : Depreciation 678523.00 1211907.00 962477.00 781237.00 646001.00 542440.00 461189.00
Available Surplus #REF! #REF! #REF! #REF! #REF! #REF! #REF!

SENSITIVITY ANALYSIS - EXPENSE UP BY 10%
CALCULATION OF D.S.C.R. Rs. in Lac
17-18 18-19 19-20 20-21 21-22 22-23 23-24
Net Profit #REF! #REF! #REF! #REF! #REF! #REF! #REF!

Depreciation (W.D.V.) 678523.00 1211907.00 962477.00 781237.00 646001.00 542440.00 461189.00
Interest 4484463.67 6534638.44 5639884.40 4673571.80 3707259.20 2740946.60 1774634.00
TOTAL (A) #REF! #REF! #REF! #REF! #REF! #REF! #REF!
Repayment 264024.00 1056096.00 1056096.00 1056096.00 1056096.00 1056096.00 1056096.00

Interest 4484463.67 6534638.44 5639884.40 4673571.80 3707259.20 2740946.60 1774634.00
TOTAL (B) 4748487.67 7590734.44 6695980.40 5729667.80 4763355.20 3797042.60 2830730.00
D.S.C.R. #REF! #REF! #REF! #REF! #REF! #REF! #REF!
AVERAGE D.S.C.R. #REF!

BALANCE SHEET AS AT 31ST MARCH..

#REF! 2022-23 2023-24 2024-25 2025-26 2026-27
Estimated Projected Projected Projected Projected Projected
LIABILITIES
Capital Cont. By Settler &
Trusttees 3,500,000.00 3,500,000.00 3,500,000.00 3,500,000.00 3,500,000.00 3,500,000.00
Reserve & Surplus 1,175,821.00 5,929,447.00 5,737,757.00 6,371,704.00 6,957,852.00 7,589,903.00
SECURED LOAN
Term Loan 60,380,653.67 55,297,978.84 46,513,318.84 37,728,658.84 28943998.84 20159338.84
UNSECURED LOAN
Loan From Directors 2,500,000.00
CURRENT LIAB. & PROVN

Sec. Dep. Of Student
Other Liabilities
TOTAL 67,556,474.67 64,727,425.84 55,751,075.84 47,600,362.84 39,401,850.84 31,249,241.84
ASSETS
FIXED ASSETS
Gross Block #REF! #REF! #REF! #REF! #REF! #REF!
Less: Depreciation #REF! #REF! #REF! #REF! #REF! #REF!
Net Block #REF! #REF! #REF! #REF! #REF! #REF!
Other Non-Current Assets

Security Deposit with AICTE - - - - - -
CURRENT ASSETS
Investment in College
Infrastructure Development
and Research - - - - - -
Cash & Bank Balance #REF! #REF! #REF! #REF! #REF! #REF!
Fixed Deposit - - - - - -
TOTAL #REF! #REF! #REF! #REF! #REF! #REF!
Rs. In Lacs
2027-28 2028-29
Projected Projected
3,500,000.00 3,500,000.00
8,144,082.00 #REF!
11374678.84 2590018.84
23,018,760.84 #REF!
#REF! #REF!
#REF! #REF!
#REF! #REF!
- -
- -
#REF! #REF!
- -
#REF! #REF!
DETAILS OF PROJECT COST
Sl.
Particulars Margin % Promoter Margin Bank Finance Total Amt.
No.
1 (a) INTERIOR AND FURNISHING PROPOSED 20% 900,930.00 3,603,720.00 4,504,650.00

-
1 (b) FRONT FACAD PRPOSED 20% 100,000.00 400,000.00 500,000.00
-
1 (c ) ARCHITECTURAL MODELS PRPOSED 0% - 150,000.00 150,000.00
-
1,000,930.00 4,153,720.00 5,154,650.00
-
2 SECURITY DEPOSITS (Shop & Godown) INCURRED 100% 1,020,000.00 - 1,020,000.00
3 CNC & MARBLE CUTTING MACHINE PROPOSED 0% - 1,251,795.00 1,251,795.00
4 MIXTURE MACHINE WITH LIFT VIBRATOR PROPOSED 0% - 600,000.00 600,000.00

HAMMER AND DECO PAINT MACHINE
5 OFFICE EQUIPMENTS
Air Conditioners PROPOSED 20% 82,800.00 331,200.00 414,000.00
Coffee Machine PROPOSED 20% 6,500.00 26,000.00 32,500.00
Wifi PROPOSED 20% 2,000.00 8,000.00 10,000.00
CCTV PROPOSED 20% 19,600.00 78,400.00 98,000.00
TV Screen PROPOSED 20% 23,799.00 95,198.00 118,997.00
6.5 KVA Genset INCURRED 20% 38,000.00 152,000.00 190,000.00
Fire Extinguisher PROPOSED 20% 3,800.00 15,200.00 19,000.00
Water Purifier PROPOSED 20% 2,840.00 11,360.00 14,200.00
Inverter PROPOSED 20% 10,400.00 41,600.00 52,000.00
189,739.00 758,958.00 948,697.00
6 COMPUTER & PERIPHERALS

Computers And Printers PROPOSED 10% 57,300.00 515,700.00 573,000.00
Softwares for CNC and Studio PROPOSED 10% 12,500.00 112,500.00 125,000.00
69,800.00 628,200.00 698,000.00
7 PRE OPERATING EXPENSES INCURRED 100% 349,840.00 - 349,840.00

(Incorporation fee, civil, land filing, legal, pavers
layering, franchise cost) - -
8 CC Facility PROPOSED 26% 1,609,255.00 4,500,000.00 6,109,255.00
AMOUNT 4,239,564.00 11,892,673.00 16,132,237.00

Means Of Finance Amt in Rs.
Cost Of Project 16,132,237.00
Source Of Fund
(a) Owner's Fund 4,239,564.00
( Share Capital + Director's Loan)
(b) Borrowed Fund 11,892,673.00
Promoter's Contribution 26%

MAHASHRI SALES PRIVATE LIMITED.
At.: BORING CANAL ROAD, PATNA.
A Details of equipments regarding Computers and Peripherals

Name of Proposed
Sl. No. Particulars Supplier/Contractor Qty. Rate Total Amount
a Computers and Printers 573,000.00
b Softwares 125,000.00
TOTAL 698,000.00
B Details of Office Equipments:

Air Conditioners 414,000.00
Coffee Machine 32,500.00
Wifi 10,000.00
CCTV 98,000.00
TV Screen 118,997.00
6.5 KVA Genset 190,000.00
Fire Extinguisher 19,000.00
Water Purifier 14,200.00
Inverter 52,000.00
Total 948,697.00
Grand Total (A+B+C+D+E+F+G+H+I+J+K+L) #REF!

SALARY MONTHLY BREAK UP
Nos. BASIS HOURS PER Hours Per Rate Per 1ST MTH 2ND 3RD 4TH 5TH MTH 6TH 7TH 8TH 9TH MONTH 10TH MONTH 11TH MONTH 12TH MONTH FOR YEAR 1
WEEK Month Hour/ MTH MTH MTH MTH MONTH MONTH
Monthly
Salary
Ravi Parashar 1 monthly NA NA 10000 0 0 0 0 0 0 0 0 0 0 0 0 0
Mayank Abhishek 1 monthly NA NA 10000 0 0 0 0 0 0 0 0 0 0 0 0 0

Ram Kumar 1 monthly NA NA 10000 0 0 0 0 0 0 0 0 0 0 0 0 0
Tennis Coach 1 hourly 6 24 600 0 0 0 0 0 0 0 0 14400 14400 14400 43200

Tesnnis Asst. Coach 1 monthly NA NA 15000 0 0 0 0 0 0 0 0 15000 15000 15000 45000
Gym Trainer 1 hourly NA NA 15000 0 0 0 0 0 0 0 0 0 15000 15000 15000 45000

Gym Assistant Trainer 2 monthly NA NA 10000 0 0 0 0 0 0 0 0 0 20000 20000 20000 60000
Basketball Coach 1 hourly 6 24 600 0 0 0 0 0 0 0 0 0 14400 14400 14400 43200

Futsal Coach 1 hourly 4 16 500 0 0 0 0 0 0 0 0 0 0 0 0 0
Cricket Coach 2 monthly NA NA 10000 0 0 0 0 0 0 0 0 0 20000 20000 20000 60000
Swimming Coach 1 monthly NA NA 15000 0 0 0 0 0 0 0 0 0 15000 15000 15000 45000
Swimming Lifeguard 1 monthly NA NA 7500 0 0 0 0 0 0 0 0 0 7500 7500 7500 22500
Food Service Manager 2 monthly NA NA 8000 0 0 0 0 0 0 0 0 0 16000 16000 16000 48000
Book Keeper 1 monthly NA NA 8000 0 0 0 0 0 0 0 0 0 8000 8000 8000 24000
General Staff 4 monthly NA NA 6000 0 0 0 0 0 0 0 0 12000 24000 24000 24000 84000
Janitor 2 monthly NA NA 5000 0 0 0 0 0 0 0 0 10000 10000 10000 10000 40000

Other
TOTAL PEOPLE 23
Total Salary 0 0 0 0 0 0 0 0 22,000.00 179,300.00 179,300.00 179,300.00 559,900.00
SECOND YEAR THIRD YEAR FOURTH YEAR FIFTH YEAR SIXTH YEAR SEVENTH YEAR
Hours Per Month Hourly/ Monthly Rate YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR 6 YEAR 7
NA 10000 120000 Rs. 120,000.00 Rs. 180,000.00 207,000.00 240,000.00 240,000.00
NA 10000 120000 Rs. 120,000.00 Rs. 180,000.00 207,000.00 240,000.00 240,000.00

NA 10000 120000 Rs. 120,000.00 Rs. 180,000.00 207,000.00 240,000.00 240,000.00
24 600 172800 Rs. 190,080.00 Rs. 209,088.00 229,996.80 264,496.32 277,721.14

NA 15000 180000 Rs. 200,000.00 Rs. 220,000.00 242,000.00 278,300.00 292,215.00
NA 15000 180000 Rs. 200,000.00 Rs. 220,000.00 242,000.00 278,300.00 292,215.00

NA 10000 240000 Rs. 250,000.00 Rs. 275,000.00 302,500.00 347,875.00 365,269.00
24 600 172800 Rs. 200,000.00 Rs. 220,000.00 242,000.00 278,300.00 292,215.00

16 500 96000 Rs. 105,600.00 Rs. 116,160.00 127,776.00 146,942.40 154,290.00
NA 10000 240000 Rs. 264,000.00 Rs. 290,400.00 319,440.00 367,356.00 385,724.00
NA 15000 180000 Rs. 200,000.00 Rs. 220,000.00 242,000.00 278,300.00 292,215.00
NA 7500 90000 Rs. 120,000.00 Rs. 132,000.00 145,200.00 166,980.00 175,329.00
NA 8000 192000 Rs. 211,200.00 Rs. 232,320.00 255,552.00 293,884.80 308,579.00
NA 8000 96000 Rs. 120,000.00 Rs. 132,000.00 145,200.00 166,980.00 175,329.00
NA 6000 288000 Rs. 316,800.00 Rs. 348,480.00 383,328.00 440,827.20 462,869.00
NA 5000 120000 Rs. 132,000.00 Rs. 145,200.00 159,720.00 183,678.00 192,862.00
2,607,600.00 Rs. 2,869,680.00 Rs. 3,300,648.00 3,657,713.00 4,212,220.00 4,386,832.00

BREAK UP OF EXPENSES
MONTH 1 MONTH 2 MONTH 3 MONTH 4 MONTH 5 MONTH 6 MONTH 7 MONTH 8 MONTH 9 MONTH 10 MONTH 11 MONTH 12 FOR 2018-19
PARTICULARS
Salary Rs. - Rs. - Rs. - Rs. - Rs. - Rs. - Rs. - Rs. - Rs. 22,000.00 Rs. 179,300.00 Rs. 179,300.00 Rs. 179,300.00 Rs. 559,900.00
Marketing and Rs. - Rs. - Rs. - Rs. - Rs. - Rs. - Rs. - Rs. 50,000.00 Rs. 10,000.00 Rs. 75,000.00 Rs. 90,000.00 Rs. 60,000.00
promotion Rs. 285,000.00
Purchase Rs. - Rs. - Rs. - Rs. - Rs. - Rs. - Rs. - Rs. - Rs. - Rs. 190,000.00 Rs. 200,000.00 Rs. 205,000.00
Rs. 595,000.00
Expenses On Rs. - Rs. - Rs. - Rs. - Rs. - Rs. - Rs. - Rs. - Rs. - Rs. 183,000.00 Rs. 193,000.00 Rs. 193,000.00
Eatables Rs. 569,000.00
Repairs and Rs. - Rs. - Rs. - Rs. - Rs. - Rs. - Rs. - Rs. - Rs. - Rs. 2,000.00 Rs. 2,000.00 Rs. 2,000.00
Maintanence Rs. 6,000.00
Landscape Rs. - Rs. - Rs. - Rs. - Rs. - Rs. - Rs. - Rs. - Rs. - Rs. 2,500.00 Rs. 2,500.00 Rs. 2,500.00
Maintanence Rs. 7,500.00
Accounting Fees Rs. - Rs. - Rs. - Rs. - Rs. - Rs. - Rs. - Rs. - Rs. 3,000.00 Rs. 3,000.00 Rs. 3,000.00 Rs. 3,000.00 Rs. 12,000.00
Legal Fees Rs. - Rs. - Rs. - Rs. - Rs. - Rs. - Rs. 3,000.00 Rs. 3,000.00 Rs. 3,000.00 Rs. 3,000.00 Rs. 3,000.00 Rs. 3,000.00 Rs. 18,000.00
Telephone and Rs. - Rs. - Rs. - Rs. - Rs. - Rs. - Rs. - Rs. - Rs. 5,000.00 Rs. 5,000.00 Rs. 5,000.00 Rs. 5,000.00
Internet Rs. 20,000.00
Utilities (diesel, Rs. - Rs. - Rs. - Rs. 5,000.00 Rs. 5,000.00 Rs. 5,000.00 Rs. 18,000.00 Rs. 18,000.00 Rs. 18,000.00 Rs. 18,000.00 Rs. 18,000.00 Rs. 18,000.00
Electric, Water,
Sewer) Rs. 123,000.00
Insurance Rs. - Rs. - Rs. - Rs. - Rs. - Rs. - Rs. - Rs. - Rs. 12,000.00 Rs. 12,000.00 Rs. 12,000.00 Rs. 12,000.00 Rs. 48,000.00
Rent Rs. - Rs. - Rs. - Rs. 120,000.00 Rs. 120,000.00 Rs. 120,000.00 Rs. 120,000.00 Rs. 120,000.00 Rs. 120,000.00 Rs. 120,000.00 Rs. 120,000.00 Rs. 120,000.00 Rs. 1,080,000.00
Pre Operative Exp. Rs. 607,551.00
Total Expenses Rs. - Rs. - Rs. - Rs. 125,000.00 Rs. 125,000.00 Rs. 125,000.00 Rs. 141,000.00 Rs. 191,000.00 Rs. 193,000.00 Rs. 792,800.00 Rs. 827,800.00 Rs. 802,800.00 Rs. 3,930,951.00
ANALYSIS OF BALANCE SHEET
As per Balance Sheet as at

Rs. In Lacs
2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29
LIABILITIES
Projected Projected Projected Projected Projected Projected Projected
1. Short-term borrowing
(i) From applicant bank 0.00 0.00 0.00 0.00 0.00 0.00 0.00
(ii) From other banks 0.00 0.00 0.00 0.00 0.00 0.00 0.00
(iii) (of which BP & BD) 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Sub Total (A) 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2. S T borrowings from others 0.00 0.00 0.00 0.00 0.00 0.00 0.00
3. Sec. Deposits of Student 0.00 0.00 0.00 0.00 0.00 0.00 0.00
4. Advance payments
5. Provision for Taxation 525802.00 2651518.00 2565798.00 2849286.00 3111399.00 3394038.00 3641855.00
6. Dividend Payable 0.00 0.00 0.00 0.00 0.00 0.00 0.00
7. Other Statutory Liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00
8. Deposits/Instalments of T L 1056096.00 1056096.00 1056096.00 1056096.00 1056096.00 1056096.00 792073.00
9. Other Current Liabilities & -525802.00 -2651518.00 -2565798.00 -2849286.00 -3111399.00 -3394038.00 -3641855.00
provisions(due within 1 yr)
(Specify major items)
Sub Total (B) 1056096.00 1056096.00 1056096.00 1056096.00 1056096.00 1056096.00 792073.00
10. TOTAL CUR. LIAB. 1056096.00 1056096.00 1056096.00 1056096.00 1056096.00 1056096.00 792073.00
(total of 1 to 9 excld. 1(iii)
2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29
TERM LIABILITIES
11.Debentures (not maturing 0.00 0.00 0.00 0.00 0.00 0.00 0.00
within one year)
12.Preference shares 0.00 0.00 0.00 0.00 0.00 0.00 0.00

(redeemable after one year)
13.Term loans(excld inst. 54241882.84 45457222.84 36672562.84 27887902.84 19103242.84 10318582.84 2590018.84
payable within one year)
14.Deferred Payment Credits 0.00 0.00 0.00 0.00 0.00 0.00 0.00
(excluding instalments due
within one year)
15.Term deposits (repayable 0.00 0.00 0.00 0.00 0.00 0.00 0.00
after one year)
16.Other term liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00
17. TOTAL TERM LIABILITIES 54241882.84 45457222.84 36672562.84 27887902.84 19103242.84 10318582.84 2590018.84
18. TOTAL OUT LIAB. 55297978.84 46513318.84 37728658.84 28943998.84 20159338.84 11374678.84 3382091.84
(Item 10 plus item 17)
NET WORTH
19.Ordinary share capital 3500000.00 3500000.00 3500000.00 3500000.00 3500000.00 3500000.00 3500000.00
20.General reserve 0.00 0.00 0.00 0.00 0.00 0.00 0.00
21.Revaluation Reserve 0.00 0.00 0.00 0.00 0.00 0.00 0.00
22.Other reserves(excluding 0.00 0.00 0.00 0.00 0.00 0.00 0.00

provisions)
23.Surplus(+) or deficit(-) in 5929447.00 5737757.00 6371704.00 6957852.00 7589903.00 8144082.00 #REF!

Profit & Loss account
23a.Others(specify) 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Preliminary Exp
24. NET WORTH 9429447.00 9237757.00 9871704.00 10457852.00 11089903.00 11644082.00 #REF!
25. TOTAL LIABILITIES 64727425.84 55751075.84 47600362.84 39401850.84 31249241.84 23018760.84 #REF!
0.00 0.00 0.00 0.00 0.00 0.00 #REF!
ANALYSIS OF BALANCE SHEET
As per Balance Sheet as at
Rs. In Lacs
2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29
ASSETS
CURRENT ASSETS
26. Cash and bank balances #REF! #REF! #REF! #REF! #REF! #REF! #REF!
27.Investments 0.00 0.00 0.00 0.00 0.00 0.00 0.00
28. Recievables 0.00 0.00 0.00 0.00 0.00 0.00 0.00
29.Fixed Deposis with Bank 0.00 0.00 0.00 0.00 0.00 0.00 0.00
30.Inventory: 0.00 0.00 0.00 0.00 0.00 0.00 0.00
31.Adv. to suppliers of R M 0.00 0.00 0.00 0.00 0.00 0.00 0.00
32.Advance payment of taxes 0.00 0.00 0.00 2.50 0.00 0.00 0.00
33.Other current assets 0.00 0.00 0.00 -2.50 0.00 0.00 0.00
(specify major items)
34.TOTAL CURRENT ASSETS #REF! #REF! #REF! #REF! #REF! #REF! #REF!
(Total of 26 to 33)
2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29
FIXED ASSETS
35.Gross Block (Fixed Assets #REF! #REF! #REF! #REF! #REF! #REF! #REF!
36.Depreciation to date #REF! #REF! #REF! #REF! #REF! #REF! #REF!
37. NET BLOCK (35-36) #REF! #REF! #REF! #REF! #REF! #REF! #REF!
OTHER NON-CURRENT ASSETS
38.Investments/book debts/
advances/deposits which are
not Current Assets
(i) a)Investments in subsidi- 0.00 0.00 0.00 0.00 0.00 0.00 0.00
ary companies/affiliates
b) Fixed Deposits with Bank 0.00 0.00 0.00 0.00 0.00 0.00 0.00
39.Non-consumables stores & 0.00 0.00 0.00 0.00 0.00 0.00 0.00
spares
40.Other non-current assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00
incldg dues from directors
41. TOTAL OTHER N C A 0.00 0.00 0.00 0.00 0.00 0.00 0.00
42.Intangible assets(patents, 0.00 0.00 0.00 0.00 0.00 0.00 0.00

goodwill, prelim. expenses,
bad/doubtful expenses not
43. TOTAL ASSETS (34+37+41+42) #REF! #REF! #REF! #REF! #REF! #REF! #REF!
44. T N W (24-42) 9429447.00 9237757.00 9871704.00 10457852.00 11089903.00 11644082.00 #REF!
45. NET WORKING CAPITAL #REF! #REF! #REF! #REF! #REF! #REF! #REF!
[(17+24)-(37+41+42)]
46. Current Ratio #REF! #REF! #REF! #REF! #REF! #REF! #REF!
47. Total Outside Liabilities/ 5.86 5.04 3.82 2.77 1.82 0.98 #REF!
Tangible Net Worth
48. Total Term Liabilities/ 5.75 4.92 3.71 2.67 1.72 0.89 #REF!
Tangible Net Worth
CASH FLOW STATEMENT

Rs In Lacs
2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29
PARTICULARS
Estimated Projected Projected Projected Projected Projected Projected
SOURCES OF FUND
Capital 3500000.00 0.00 0.00 0.00 0.00 0.00 0.00
Term Loan 60380653.67 0.00 0.00 0.00 0.00 0.00 0.00
Loan From Directors 2500000.00 2763626.00 11054504.00 10427863.00 11064257.70 11677467.49 12318837.06
Increase in Current Liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Interest Accured 4484463.67 0.00
TOTAL 70865117.34 2763626.00 11054504.00 10427863.00 11064257.70 11677467.49 12318837.06
APPLICATION OF FUND
Capital Expenditure #REF! #REF! #REF! #REF! #REF! #REF! #REF!
Security Deposit with AICTE 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Increase in Investment 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Repayment of Term Loan #REF! 264024.00 1056096.00 1056096.00 1056096.00 1056096.00 1056096.00
Dividend #REF! 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
Preliminary Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Income tax #REF! 525802.00 2651518.00 2565798.00 2849286.00 3111399.00 3394038.00
Interest on Term Loan #REF! 168414.00 611282.00 511481.00 411680.00 311878.00 212077.00
Interest on Working Capital #REF! 145094.81 580379.23 580379.23 580379.23 580379.23 580379.23
TOTAL #REF! #REF! #REF! #REF! #REF! #REF! #REF!

OPENING BALANCE 0.00 #REF! #REF! #REF! #REF! #REF! #REF!
SURPLUS #REF! #REF! #REF! #REF! #REF! #REF! #REF!
CLOSING BALANCE #REF! #REF! #REF! #REF! #REF! #REF! #REF!

Projected Balance Sheet
Particulars 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30

ESTIMATED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
Liabilities
Capital Fund 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00
Profit & Loss Account 1,175,821.00 7,105,268.00 12,843,025.00 19,214,729.00 26,172,581.00 33,762,484.00 41,906,566.00 50,610,853.00
Term Loan 7,128,649.00 6,072,553.00 5,016,457.00 3,960,361.00 2,904,265.00 1,848,169.00 792,073.00 -

Loan From Directors and Relatives 4,139,564.00 4,139,564.00 4,139,564.00 4,139,564.00 4,139,564.00 4,139,564.00 4,139,564.00 4,139,564.00
Cash Credit 6,109,255.00 6,109,255.00 6,109,255.00 6,109,255.00 6,109,255.00 6,109,255.00 6,109,255.00 6,109,255.00
Provision for Taxation 525,802.00 2,651,518.00 2,565,798.00 2,849,286.00 3,111,399.00 3,394,038.00 3,641,855.00 3,892,366.00
Sundry Creditors 1,543,413.33 1,389,072.00 1,458,525.60 1,531,451.87 1,608,024.50 1,688,425.77 1,772,847.03 1,861,489.37
Other Current Liabilities 250,000.00 415,000.00 455,000.00 500,000.00 600,000.00 615,000.00 680,000.00 714,000.00
Total : 20,972,504.33 27,982,230.00 32,687,624.60 38,404,646.87 44,745,088.50 51,656,935.77 59,142,160.03 67,427,527.37
Assets
Gross Block 8,653,142.00 8,653,142.00 8,653,142.00 8,653,142.00 8,653,142.00 8,653,142.00 8,653,142.00 8,653,142.00
Additions - - - - - - - -
Less: Accumulated Depreciaton 678,523.00 1,890,430.00 2,852,907.00 3,634,144.00 4,280,148.00 4,822,587.00 5,283,776.00 5,679,803.00
Net Block 7,974,619.00 6,762,712.00 5,800,235.00 5,018,998.00 4,372,994.00 3,830,555.00 3,369,366.00 2,973,339.00
Preoperative Exp. To the extent not written off - - - - - - -

Opening 349,840.00 279,869.00 209,898.00 139,926.00 69,955.00 - - -
Less: Written off During the year 69,971.00 69,971.00 69,971.00 69,971.00 69,955.00 - - -
Balance 279,869.00 209,898.00 139,927.00 69,955.00 - - - -
Investments - 3,000,000.00 8,000,000.00 12,000,000.00 16,000,000.00 25,000,000.00 32,000,000.00 40,000,000.00
Inventories 3,472,680.00 3,472,680.00 3,646,314.00 3,828,629.70 4,020,061.19 4,221,064.24 4,432,117.46 4,653,723.33
Receivables 4,179,988.00 4,321,449.60 4,537,522.07 4,764,398.25 5,002,618.21 5,252,749.22 5,515,386.70 5,791,156.02
Short Term Investments - - 1,500,000.00 3,000,000.00 4,500,000.00 6,000,000.00 6,000,000.00 6,000,000.00
Other Current Assets (inc Sec Dep) 1,020,000.00 1,020,000.00 1,020,000.00 1,020,000.00 1,020,000.00 1,020,000.00 1,020,000.00 1,020,000.00
Advance Tax 525,802.00 2,651,518.00 2,565,798.00 2,849,286.00 3,111,399.00 3,394,038.00 3,641,855.00 3,892,366.00
Cash And Bank Balances 3,519,546.33 6,543,972.40 5,477,828.53 5,853,378.92 6,718,015.10 2,938,529.31 3,163,434.88 3,096,943.02
Total : 20,972,504.33 27,982,230.00 32,687,624.60 38,404,646.87 44,745,088.50 51,656,935.77 59,142,160.03 67,427,527.37

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

PARTICULARS Estimated Projected Projected Projected Projected Projected Projected Projected
REVENUE
Branded Ply Sales 6,664,704.00 26,658,816.00 27,991,757.00 29,391,345.00 30,860,912.00 32,403,958.00 34,024,156.00 35,725,364.00
Local Ply Sales 1,774,080.00 7,096,320.00 7,451,136.00 7,823,693.00 8,214,878.00 8,625,622.00 9,056,903.00 9,509,748.00
MDF Sales 1,801,152.00 7,204,608.00 7,564,838.00 7,943,080.00 8,340,234.00 8,757,246.00 9,195,108.00 9,654,863.00
WPC Sales 341,280.00 1,365,120.00 1,433,376.00 1,505,045.00 1,580,297.00 1,659,312.00 1,742,278.00 1,829,392.00
Designer Materials Sales 2,059,050.00 8,236,200.00 8,648,010.00 9,080,411.00 9,534,432.00 10,011,154.00 10,511,712.00 11,037,298.00
Professional Services And Consultancy

2,697,000.00 10,788,000.00 11,327,400.00 11,893,770.00 12,488,459.00 13,112,882.00 13,768,526.00 14,456,952.00
TOTAL SALES TURNOVER 15,337,266.00 61,349,064.00 64,416,517.00 67,637,344.00 71,019,212.00 74,570,174.00 78,298,683.00 82,213,617.00
Closing Stock 3,472,680.00 3,472,680.00 3,646,314.00 3,828,629.70 4,020,061.19 4,221,064.24 4,432,117.46 4,653,723.33
A. Gross Revenue 18,809,946.00 64,821,744.00 68,062,831.00 71,465,973.70 75,039,273.19 78,791,238.24 82,730,800.46 86,867,340.33
EXPENDITURE
Opening Stock - 3,472,680.00 3,472,680.00 3,646,314.00 3,828,629.70 4,020,061.19 4,221,064.24 4,432,117.46
Purchases 13,890,720.00 41,672,160.00 43,755,768.00 45,943,556.00 48,240,735.00 50,652,773.00 53,185,411.00 55,844,681.00
Rent- Studio 345,000.00 1,380,000.00 1,449,000.00 1,521,450.00 1,597,523.00 1,677,399.00 1,761,269.00 1,849,332.00
Rent- Godown 30,000.00 120,000.00 126,000.00 132,300.00 138,915.00 145,861.00 153,154.00 160,812.00
Electricity 88,800.00 355,200.00 372,960.00 391,608.00 411,188.00 431,748.00 453,335.00 476,001.00
Salary 270,000.00 1,080,000.00 1,134,000.00 1,190,700.00 1,250,237.00 1,312,750.00 1,378,388.00 1,447,307.00
Loading, Unloading & Transportation 214,000.00 856,000.00 898,800.00 943,740.00 990,927.00 1,040,475.00 1,092,499.00 1,147,123.00
Interior Desining Expenses 630,000.00 2,520,000.00 2,583,000.00 2,712,150.00 2,847,758.00 2,990,146.00 3,139,653.00 3,296,636.00
Architectural Planning Expenses 60,000.00 240,000.00 252,000.00 264,600.00 277,830.00 291,722.00 306,308.00 321,623.00
Petrol 54,000.00 216,000.00 226,800.00 238,140.00 250,047.00 262,549.00 275,676.00 289,460.00
Director remuneration 360,000.00 1,440,000.00 2,880,000.00 3,024,000.00 3,175,200.00 3,333,960.00 3,500,658.00 3,675,691.00
Refreshment 10,800.00 43,200.00 45,360.00 47,628.00 50,009.00 52,509.00 55,134.00 57,891.00
Advertisement 60,000.00 240,000.00 300,000.00 200,000.00 150,000.00 100,000.00 100,000.00 100,000.00
Accounting Fee 30,000.00 120,000.00 126,000.00 132,300.00 138,915.00 145,861.00 153,154.00 160,812.00
Telephone and internet 3,000.00 12,000.00 12,600.00 13,230.00 13,892.00 14,587.00 15,316.00 16,082.00
B. TOTAL EXEPENDITURE 16,046,320.00 53,767,240.00 57,634,968.00 60,401,716.00 63,361,805.70 66,472,401.19 69,791,019.24 73,275,568.46
E. P.B.I.D.T (A-B) 2,763,626.00 11,054,504.00 10,427,863.00 11,064,257.70 11,677,467.49 12,318,837.06 12,939,781.21 13,591,771.87
F. Intt. on Term Loan 168,414.00 611,282.00 511,481.00 411,680.00 311,878.00 212,077.00 112,276.00 18,713.00
G. Intt. on Working Capital 145,094.81 580,379.23 580,379.23 580,379.23 580,379.23 580,379.23 580,379.23 580,379.23
H. Preliminary Exp. W/O 69,971.00 69,971.00 69,971.00 69,971.00 69,958.00 - -
I. Depreciation 678,523.00 1,211,907.00 962,477.00 781,237.00 646,001.00 542,440.00 461,189.00 396,027.00
J. P.B.T 1,701,623.19 8,580,964.78 8,303,554.78 9,220,990.48 10,069,251.26 10,983,940.83 11,785,936.99 12,596,652.65
K. Provision For Tax 525,802.00 2,651,518.00 2,565,798.00 2,849,286.00 3,111,399.00 3,394,038.00 3,641,855.00 3,892,366.00
L. P.A.T 1,175,821.00 5,929,447.00 5,737,757.00 6,371,704.00 6,957,852.00 7,589,903.00 8,144,082.00 8,704,287.00
M. Transfer to Reserve - - - - - - -
less: Divedend - - - - - - -
O. Retained Profit 1,175,821.00 5,929,447.00 5,737,757.00 6,371,704.00 6,957,852.00 7,589,903.00 8,144,082.00 8,704,287.00
Amount To Be Transferred To BSht 1,175,821.00 7,105,268.00 12,843,025.00 19,214,729.00 26,172,581.00 33,762,484.00 41,906,566.00 50,610,853.00
P. Cash Accruals 1,924,315.00 7,211,325.00 6,770,205.00 7,222,912.00 7,673,811.00 8,132,343.00 8,605,271.00 9,100,314.00
Q. PBT(%) 9.05 13.24 12.20 12.90 13.42 13.94 14.25 14.50
R. PAT(%) 6.25 9.15 8.43 8.92 9.27 9.63 9.84 10.02
Depreciation Calculation (As Per The Income Tax Act,1961 On WDV Method)
Sl. Financial Particulars Total Land And Interior & Plant & Office
No. Year Building Furnishing Machinery Equipments
Rate of Depreciation - 10% 10% 15% 30%
1 2022-23 Opening Balance - - - - -

Addition during the year 8,653,142.00 500,000.00 4,654,650.00 1,851,795.00 948,697.00
Depreciation 678,523.00 25,000.00 232,733.00 138,885.00 142,305.00
2 2023-24 WDV as on 31.3.2023 7,974,619.00 475,000.00 4,421,917.00 1,712,910.00 806,392.00
Addition during the year - - - - -
Depreciation 1,211,907.00 47,500.00 442,192.00 256,937.00 241,918.00
3 2024-25 WDV as on 31.3.2024 6,762,712.00 427,500.00 3,979,725.00 1,455,973.00 564,474.00
Depreciation 962,477.00 42,750.00 397,973.00 218,396.00 169,342.00
4 2025-26 WDV as on 31.3.2025 5,800,235.00 384,750.00 3,581,752.00 1,237,577.00 395,132.00
Depreciation 781,237.00 38,475.00 358,175.00 185,637.00 118,540.00
5 2026-27 WDV as on 31.3.2026 5,018,998.00 346,275.00 3,223,577.00 1,051,940.00 276,592.00
Depreciation 646,001.00 34,628.00 322,358.00 157,791.00 82,978.00
6 2027-28 WDV as on 31.3.2027 4,372,997.00 311,647.00 2,901,219.00 894,149.00 193,614.00
Depreciation 542,440.00 31,165.00 290,122.00 134,122.00 58,084.00
7 2028-29 WDV as on 31.3.2028 3,830,557.00 280,482.00 2,611,097.00 760,027.00 135,530.00
Depreciation 461,189.00 28,048.00 261,110.00 114,004.00 40,659.00
8 2029-30 WDV as on 31.3.2029 3,369,368.00 252,434.00 2,349,987.00 646,023.00 94,871.00
Depreciation 396,027.00 25,243.00 234,999.00 96,903.00 28,461.00
9 2030-31 WDV as on 31.3.2030 2,973,341.00 227,191.00 2,114,988.00 549,120.00 66,410.00
Computer And
Peripherals
40%
-
698,000.00
139,600.00
558,400.00
-
223,360.00
335,040.00
-
134,016.00
201,024.00
-
80,410.00
120,614.00
-
48,246.00
72,368.00
-
28,947.00
43,421.00
-
17,368.00
26,053.00
-
10,421.00
15,632.00
Activity Wise Cash Flow Statement

[Rs.]
Particulars 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30
CASH FLOW FROM OPERATING ACTIVITIES

Net Profit after Tax 1,175,821.00 5,929,447.00 5,737,757.00 6,371,704.00 6,957,852.00 7,589,903.00 8,144,082.00 8,704,287.00
Adjustment for
Depreciation written off 678,523.00 1,211,907.00 962,477.00 781,237.00 646,001.00 542,440.00 461,189.00 396,027.00
Provision for taxation 525,802.00 2,651,518.00 2,565,798.00 2,849,286.00 3,111,399.00 3,394,038.00 3,641,855.00 3,892,366.00
Preliminary Expenses Written Off 69,971.00 69,971.00 69,971.00 69,971.00 69,958.00 - - -
Operating Profit before Working Capital Changes 2,450,117.00 9,862,843.00 9,336,003.00 10,072,198.00 10,785,210.00 11,526,381.00 12,247,126.00 12,992,680.00
Adjustment for
Trade & Other receivables (9,198,470.00) (2,267,177.60) (1,803,986.47) (2,192,679.88) (2,191,764.45) (2,233,773.06) (721,507.69) (747,886.20)
Trade & Other Payables 1,793,413.33 10,658.67 109,453.60 117,926.27 176,572.63 95,401.27 149,421.27 122,642.33
Tax Paid - (525,802.00) (2,651,518.00) (2,565,798.00) (2,849,286.00) (3,111,399.00) (3,394,038.00) (3,641,855.00)
NET CASH FLOW FROM OPERATING ACTIVITIES ….(A) (4,954,939.67) 7,080,522.07 4,989,952.13 5,431,646.39 5,920,732.18 6,276,610.20 8,281,001.57 8,725,581.14
Investment in Fixed Assets (8,653,142.00) - - - -

Capital WIP - - - - - - -
Pre Operating Expense (349,840.00) - - -
Increase in Investment - (3,000,000.00) (5,000,000.00) (4,000,000.00) (4,000,000.00) (9,000,000.00) (7,000,000.00) (8,000,000.00)
Increase in Investment Reserve - - - - - - -
Increase in Fixed Deposits - - - - - - -
CASH FLOW FROM INVESTING ACTIVITIES………..(B) (9,002,982.00) (3,000,000.00) (5,000,000.00) (4,000,000.00) (4,000,000.00) (9,000,000.00) (7,000,000.00) (8,000,000.00)
Repayment of Term Loan - 1,056,096.00 1,056,096.00 1,056,096.00 1,056,096.00 1,056,096.00 1,056,096.00 792,073.00
Payment of Taxes - - - - - - - -
Increase in Equity Share Capial 100,000.00 - - - - - - -
Increase in Share Application Money - - - - - - -
Cash Credit 6,109,255.00 - - - - - - -
Increase in Term Loan 7,128,649.00 - - - - - - -
Interest Capitalised - - - - - - -
Loan From Directors 4,139,564.00 - - - - - - -
CASH FLOW FROM FINANCING ACTIVITIES………..(C) 17,477,468.00 (1,056,096.00) (1,056,096.00) (1,056,096.00) (1,056,096.00) (1,056,096.00) (1,056,096.00) (792,073.00)
Net Increase in Cash & Cash Equivalents (A+B+C) 3,519,546.33 3,024,426.07 (1,066,143.87) 375,550.39 864,636.18 (3,779,485.80) 224,905.57 (66,491.86)
Cash & Cash equivalents at the start of the year - 3,519,546.33 6,543,972.40 5,477,828.53 5,853,378.92 6,718,015.10 2,938,529.31 3,163,434.88
Cash & Cash equivalents at the close of the year 3,519,546.33 6,543,972.40 5,477,828.53 5,853,378.92 6,718,015.10 2,938,529.31 3,163,434.88 3,096,943.02
- (0.00) (0.00) (0.00) (0.00) (0.01) (0.00) (0.01)

ANALYSIS OF REVENUE OVER THE YEARS
PARTICULARS 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30

3 months 12 months 12months 12months 12months 12months 12months 12months
Branded Ply Sales 6,664,704.00 26,658,816.00 27,991,757.00 29,391,345.00 30,860,912.00 32,403,958.00 34,024,156.00 35,725,364.00
Local Ply Sales 1,774,080.00 7,096,320.00 7,451,136.00 7,823,693.00 8,214,878.00 8,625,622.00 9,056,903.00 9,509,748.00
MDF Sales 1,801,152.00 7,204,608.00 7,564,838.00 7,943,080.00 8,340,234.00 8,757,246.00 9,195,108.00 9,654,863.00
WPC Sales 341,280.00 1,365,120.00 1,433,376.00 1,505,045.00 1,580,297.00 1,659,312.00 1,742,278.00 1,829,392.00
Designer Materials 2,059,050.00 8,236,200.00 8,648,010.00 9,080,411.00 9,534,432.00 10,011,154.00 10,511,712.00 11,037,298.00
Services Rendered 2,697,000.00 10,788,000.00 11,327,400.00 11,893,770.00 12,488,459.00 13,112,882.00 13,768,526.00 14,456,952.00
Total 15,337,266.00 61,349,064.00 64,416,517.00 67,637,344.00 71,019,212.00 74,570,174.00 78,298,683.00 82,213,617.00
REVENUE BUILD UP SHEET
2022-23
Revenue Through January February March 22-23
Branded Ply 2,221,568.00 2,221,568.00 2,221,568.00 6,664,704.00

Local Ply 591,360.00 591,360.00 591,360.00 1,774,080.00
MDF 600,384.00 600,384.00 600,384.00 1,801,152.00
WPC 113,760.00 113,760.00 113,760.00 341,280.00
Designer Materials 686,350.00 686,350.00 686,350.00 2,059,050.00
4,213,422.00 4,213,422.00 4,213,422.00 12,640,266.00
Professional Services 899,000.00 899,000.00 899,000.00 2,697,000.00
5,112,422.00 5,112,422.00 5,112,422.00 15,337,266.00
(1) REVENUE THROUGH SALE OF BRANDED PLY
WHOLESALE (60%)
TYPE SIZE QUANTITY SALE PRICE TOTAL (Rs.)

(In Sq. Ft)
18mm 157 120.00 602,880.00
16mm 72 101.00 232,704.00
12mm 32 99 266,112.00
84.00
6mm 94 56.00 168,448.00
Total 1,270,144.00
RETAIL (40%)

(In Sq. Ft)
18mm 104 135.00 449,280.00
16mm 48 115.00 176,640.00
32
12mm 66 94.00 198,528.00
6mm 62 64.00 126,976.00
Total 951,424.00
TOTAL REVENUE FROM BRANDED PLY 2,221,568.00

(2) REVENUE THROUGH SALE OF LOCAL PLY

(In Sq. Ft)
18mm 141 70.00 315,840.00
12mm 32 75 62.00 148,800.00
6mm 72 55.00 126,720.00
Total 591,360.00
(3) REVENUE THROUGH MDF SALE

(In Sq. Ft)
18mm 150 80.00 384,000.00
12mm 60 55.00 105,600.00
6mm 32 30 27,840.00
29.00
8mm 72 36.00 82,944.00
Total 600,384.00
(5) REVENUE FROM DESIGNER MATERIALS
PARTICULARS UNIT PIECES SALE PRICE TOTAL

Louvers per box 10 14,375.00 143,750.00
Wall Panels per panel 40 3,125.00 125,000.00
Handles per piece - - 360,000.00
Wall Papers per roll 40 1,440.00 57,600.00
686,350.00
(6) REVENUE THROUGH PROFESSIONAL SERVICES
Particulars Basis Nos. Charge Area Amount (Rs.)
Interior Designing Clients 3 55/ sq ft 1000 165,000.00
Architectural Plan Clients 2 15/ sq ft 1000 30,000.00
CNC Cutting Hours 4 1500/ hr 80 480,000.00
Modular Furniture
Clients 5 3500/ sq ft 80 224,000.00
(16% margin)
Total 899,000.00
ANALYSIS OF EXPENSES OVER THE YEARS
PARTICULARS 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30
a. STUDIO
Rent 345,000.00 1,380,000.00 1,449,000.00 1,521,450.00 1,597,523.00 1,677,399.00 1,761,269.00 1,849,332.00

Electricity 60,000.00 240,000.00 252,000.00 264,600.00 277,830.00 291,722.00 306,308.00 321,623.00
Desgner/Architect 75,000.00 300,000.00 315,000.00 330,750.00 347,288.00 364,652.00 382,885.00 402,029.00
Site Supervisor 45,000.00 180,000.00 189,000.00 198,450.00 208,373.00 218,792.00 229,732.00 241,219.00
Designer/Intern 24,000.00 96,000.00 100,800.00 105,840.00 111,132.00 116,689.00 122,523.00 128,649.00
Sales Person 45,000.00 180,000.00 189,000.00 198,450.00 208,373.00 218,792.00 229,732.00 241,219.00
Maid 21,000.00 84,000.00 88,200.00 92,610.00 97,241.00 102,103.00 107,208.00 112,568.00
615,000.00 2,460,000.00 2,583,000.00 2,712,150.00 2,847,760.00 2,990,149.00 3,139,657.00 3,453,622.70

b. PLY, MDF, DESIGNER
MATERIALS, WPC -
Purchases: -
Branded Ply 7,207,680.00 21,623,040.00 22,704,192.00 23,839,402.00 25,031,372.00 26,282,941.00 27,597,088.00 28,976,942.00
Local Ply 1,996,800.00 5,990,400.00 6,289,920.00 6,604,416.00 6,934,637.00 7,281,369.00 7,645,437.00 8,027,709.00
MDF 2,008,320.00 6,024,960.00 6,326,208.00 6,642,518.00 6,974,644.00 7,323,376.00 7,689,545.00 8,074,022.00
WPC 385,920.00 1,157,760.00 1,215,648.00 1,276,430.00 1,340,252.00 1,407,265.00 1,477,628.00 1,551,509.00
Desiger Materials 2,292,000.00 6,876,000.00 7,219,800.00 7,580,790.00 7,959,830.00 8,357,822.00 8,775,713.00 9,214,499.00
13,890,720.00 41,672,160.00 43,755,768.00 45,943,556.00 48,240,735.00 50,652,773.00 53,185,411.00 55,844,681.00
Ply Unloading 48,000.00 192,000.00 201,600.00 211,680.00 222,264.00 233,377.00 245,046.00 257,298.00
Local Ply Transport 30,000.00 120,000.00 126,000.00 132,300.00 138,915.00 145,861.00 153,154.00 160,812.00
Local Ply Unloading 20,000.00 80,000.00 84,000.00 88,200.00 92,610.00 97,241.00 102,103.00 107,208.00
MDF Transport and Unloading 20,000.00 80,000.00 84,000.00 88,200.00 92,610.00 97,241.00 102,103.00 107,208.00
WPC 20,000.00 80,000.00 84,000.00 88,200.00 92,610.00 97,241.00 102,103.00 107,208.00
Designer Material 40,000.00 160,000.00 168,000.00 176,400.00 185,220.00 194,481.00 204,205.00 214,415.00
14,068,720.00 42,384,160.00 44,503,368.00 46,728,536.00 49,064,964.00 51,518,215.00 54,094,125.00 56,798,830.00
c. CNC Cutting Machine
CNC Machine Operator 60,000.00 240,000.00 252,000.00 264,600.00 277,830.00 291,722.00 306,308.00 321,623.00
Labor to Load/Unload 36,000.00 144,000.00 151,200.00 158,760.00 166,698.00 175,033.00 183,785.00 192,974.00
Electric Expense 28,800.00 115,200.00 120,960.00 127,008.00 133,358.00 140,026.00 147,027.00 154,378.00
Godown Rent For CNC 30,000.00 120,000.00 126,000.00 132,300.00 138,915.00 145,861.00 153,154.00 160,812.00
154,800.00 619,200.00 650,160.00 682,668.00 716,801.00 752,642.00 790,274.00 829,787.00
d. Services
Interior Desining 630,000.00 2,520,000.00 2,583,000.00 2,712,150.00 2,847,758.00 2,990,146.00 3,139,653.00 3,296,636.00
Architectural Planning 60,000.00 240,000.00 252,000.00 264,600.00 277,830.00 291,722.00 306,308.00 321,623.00
690,000.00 2,760,000.00 2,898,000.00 2,976,750.00 3,125,588.00 3,281,868.00 3,445,961.00 3,618,259.00
e. Others
petrol 54,000.00 216,000.00 226,800.00 238,140.00 250,047.00 262,549.00 275,676.00 289,460.00
director remuneration 360,000.00 1,440,000.00 2,880,000.00 3,024,000.00 3,175,200.00 3,333,960.00 3,500,658.00 3,675,691.00
Refreshment 10,800.00 43,200.00 45,360.00 47,628.00 50,009.00 52,509.00 55,134.00 57,891.00
Advertisement 60,000.00 240,000.00 300,000.00 200,000.00 150,000.00 100,000.00 100,000.00 100,000.00
Depreciation -
Bank Interest (TL) 168,414.00 611,282.00 511,481.00 411,680.00 311,878.00 212,077.00 112,276.00 18,713.00
Bank Interest (CC) 145,094.81 580,379.23 580,379.23 580,379.23 580,379.23 580,379.23 580,379.23 580,379.23
Accounting Fee 30,000.00 120,000.00 126,000.00 132,300.00 138,915.00 145,861.00 153,154.00 160,812.00
831,308.81 3,262,861.23 4,682,620.23 4,647,357.23 4,670,320.23 4,701,922.23 4,792,593.23 4,899,028.23
16,359,828.81 51,486,221.23 55,317,148.23 57,747,461.23 60,425,433.23 63,244,796.23 66,262,610.23 69,599,526.93

EXPENSE BUILD UP SHEET
2022-23
Extra 1 month for
Expenses January February March stocking 22-23
a. STUDIO - - - -
Rent 115,000.00 115,000.00 115,000.00 345,000.00
Electricity 20,000.00 20,000.00 20,000.00 60,000.00
Desgner/Architect 25,000.00 25,000.00 25,000.00 75,000.00
Site Supervisor 15,000.00 15,000.00 15,000.00 45,000.00
Designer/Intern 8,000.00 8,000.00 8,000.00 24,000.00
Sales Person 15,000.00 15,000.00 15,000.00 45,000.00
Maid 7,000.00 7,000.00 7,000.00 21,000.00
205,000.00 205,000.00 205,000.00 615,000.00
b. PLY, MDF, DESIGNER

MATERIALS, WPC
Purchases:
Branded Ply 1,801,920.00 1,801,920.00 1,801,920.00 1,801,920.00 7,207,680.00

Local Ply 499,200.00 499,200.00 499,200.00 499,200.00 1,996,800.00
MDF 502,080.00 502,080.00 502,080.00 502,080.00 2,008,320.00
WPC 96,480.00 96,480.00 96,480.00 96,480.00 385,920.00
Desiger Materials 573,000.00 573,000.00 573,000.00 573,000.00 2,292,000.00
3,472,680.00 3,472,680.00 3,472,680.00 3,472,680.00 13,890,720.00
Ply Unloading 12,000.00 12,000.00 12,000.00 12,000.00 48,000.00

Local Ply Transport 7,500.00 7,500.00 7,500.00 7,500.00 30,000.00
Local Ply Unloading 5,000.00 5,000.00 5,000.00 5,000.00 20,000.00
MDF Transport and Unloading 5,000.00 5,000.00 5,000.00 5,000.00 20,000.00
WPC 5,000.00 5,000.00 5,000.00 5,000.00 20,000.00
Designer Material 10,000.00 10,000.00 10,000.00 10,000.00 40,000.00
3,517,180.00 3,517,180.00 3,517,180.00 3,517,180.00 14,068,720.00
c. CNC Cutting Machine
CNC Machine Operator 20,000.00 20,000.00 20,000.00 60,000.00
Labor to Load/Unload 12,000.00 12,000.00 12,000.00 36,000.00
Electric Expense 9,600.00 9,600.00 9,600.00 28,800.00
Rent For CNC 10,000.00 10,000.00 10,000.00 30,000.00
51,600.00 51,600.00 51,600.00 154,800.00
d. Services
Interior Desining 210,000.00 210,000.00 210,000.00 630,000.00
Architectural Planning 20,000.00 20,000.00 20,000.00 60,000.00
230,000.00 230,000.00 230,000.00 690,000.00
e. Others
petrol 18,000.00 18,000.00 18,000.00 54,000.00
director remuneration 120,000.00 120,000.00 120,000.00 360,000.00
Refreshment 3,600.00 3,600.00 3,600.00 10,800.00
Advertisement 20,000.00 20,000.00 20,000.00 60,000.00
Depreciation -
Bank Interest (TL) 168,414.00
Bank Interest (CC) 145,094.81
Accounting Fee 10,000.00 10,000.00 10,000.00 30,000.00
Telephone and internet 1,000.00 1,000.00 1,000.00 3,000.00
172,600.00 172,600.00 172,600.00 831,308.81
4,176,380.00 4,176,380.00 4,176,380.00 3,517,180.00 16,359,828.81

(4) DESIGNER MATERIALS EXPENSE
PARTICULARS UNIT UNIT COST PURCHASE COST TOTAL

Louvers per box 10 12,500.00 125,000.00
Wall Panels per panel 40 2,500.00 100,000.00
Handles per piece - - 300,000.00
Wall Papers per roll 40 1,200.00 48,000.00

573,000.00
LOCAL PLY PURCHASE

(In Sq. Ft)
18mm 141 60.00 270,720.00
12mm 32 75 52.00 124,800.00
6mm 72 45.00 103,680.00
Total 499,200.00
MDF PURCHASE
TYPE SIZE QUANTITY PURCHASE PRICE TOTAL (Rs.)

(In Sq. Ft)
18mm 150 67.00 321,600.00
12mm 60 46.00 88,320.00
6mm 32 30 23,040.00
24.00
8mm 72 30.00 69,120.00
Total 502,080.00
(4) REVENUE AND EXPENSE OVER WPC
WPC SALE

(In Sq. Ft)
16mm 18 140.00 80,640.00
32
12mm 9 115.00 33,120.00
Total 113,760.00
WPC PURCHASE
TYPE SIZE QUANTITY PURCHASE PRICE TOTAL (Rs.)

(In Sq. Ft)
16mm 18 119.00 68,544.00
32
12mm 9 97.00 27,936.00
Total 96,480.00
TYPE SIZE QUANTITY PP TOTAL (Rs.)
(In Sq. Ft) 10 Days 30 Days
18mm 87 261 102.00 851,904.00
16mm 40 120 86.00 330,240.00
12mm 32 55 165 380,160.00
72.00
6mm 52 156 48.00 239,616.00
Total 1,801,920.00
STATEMENT OF REVENUE
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
20% 56% 64% 70% 77% 80% 83%
Enrollment/ Registration Fee 592,000.00 1,065,600.00 152,228.00 14,271.00 10,000.00 10,000.00 8,500.00
Membership Fees 1,657,600.00
(a) Tennis 280,000.00 621,793.10 817,213.79 1,027,901.72 1,300,295.68 1,553,600.03 1,692,453.04
(b) Badminton - - - - - - -
(c ) Basketball 57,600.00 122,350.34 153,811.86 172,437.52 218,133.46 237,963.77 259,231.79
(d) Futsal 27,000.00 57,351.72 72,099.31 82,801.55 95,635.79 104,329.96 113,654.44
(e ) Swimming 500,500.00 1,111,455.17 1,460,769.66 1,837,374.33 2,223,222.94 2,202,235.70 2,199,060.51
(f) Cricket 238,500.00 529,634.48 696,091.03 875,552.00 1,059,417.93 1,210,763.34 1,381,783.67
Walk-in Fees 7,100.00 72,000.00 79,200.00 87,120.00 104,544.00 114,998.40 132,248.16
Camps, Clinics, and Programs 100,000.00 250,000.00 275,000.00 316,250.00 363,687.50 400,056.25 440,061.88
Court Rentals 18,000.00 72,000.00 86,400.00 103,680.00 119,232.00 137,116.80 150,828.48
Leagues 500,000.00 750,000.00 900,000.00 1,000,000.00 1,100,000.00 1,150,000.00 1,250,000.00
Personal Training 152,500.00 300,000.00 330,000.00 363,000.00 399,300.00 439,230.00 500,722.20
Pro Shop 800,000.00 336,000.00 340,200.00 357,210.00 375,070.50 393,824.70 413,515.80
Food and Beverages 990,000.00 510,000.00 551,250.00 578,812.50 607,754.00 638,141.00 670,048.75
Billiards Rental - - - - - - -
Pool Side Party 225,000.00 450,000.00 600,000.00 650,000.00 800,000.00 900,000.00 1,100,000.00
Other (Outside Tournaments...) 160,000.00 350,000.00 350,000.00 450,000.00 500,000.00 500,000.00 500,000.00
4,894,200.00 11,668,364.00 10,166,375.00 9,083,693.00 10,446,374.00 11,321,561.00 12,331,060.00

ROYAL INSTITUTE OF TECHNOLOGY
Baba Mahendra Nath Knowledge Park, Bhadaur-Balia Kothi, PO- Chainpur, Dist- Saran, Bihar
Detail of Students
B.TECH
Fees / Fees
Year Classes 1st 2nd 3rd 4th
Fees / Fees Student Fees / Collection Fees / Fees Total Total Fees
Fees Collection
Student Collection Student Student Collection Student Reciept
year year year year
Year-1 Existing 0 0 0 0 0 0 0 0 0 0 0 0 0 0
New 300 125000 37500000 0 0 0 0 0 0 0 0 0 300 37500000
Total :- 300 125000 37500000 0 0 0 0 0 0 0 0 0 300 37500000
Year-2 Transferred 300 90000 27000000 0 0 300 27000000
New 450 125000 56250000 0 0 0 450 56250000
Total :- 450 125000 56250000 300 90000 27000000 0 0 0 0 0 0 750 83250000
Year-3 Transferred 450 90000 40500000 300 90000 27000000 0 750 67500000
New 600 125000 75000000 0 0 0 600 75000000
Total :- 600 125000 75000000 450 90000 40500000 300 90000 27000000 0 0 0 1350 142500000
Year-4 Transferred 600 90000 54000000 450 90000 40500000 300 90000 27000000 1350 121500000
New 660 125000 82500000 0 0 0 660 82500000
Total :- 660 125000 82500000 600 90000 54000000 450 90000 40500000 300 90000 27000000 2010 204000000
New 660 125000 82500000 0 0 0 660 82500000
Total :- 660 125000 82500000 660 90000 59400000 600 90000 54000000 450 90000 40500000 2370 236400000
New 660 125000 82500000 0 0 0 660 82500000
Total :- 660 125000 82500000 660 90000 59400000 660 90000 59400000 600 90000 54000000 2580 255300000
New 660 125000 82500000 0 0 0 660 82500000
Total :- 660 125000 82500000 660 90000 59400000 660 90000 59400000 660 90000 59400000 2640 260700000
Polytech(Diploma)
Fees
Year Classes 1st 2nd 3rd Fees / Student Fees Collection Total Total
Fees / Collection
Fees / Student Fees Collection
Student
year year year Student Fees Reciept
Year-1 Existing 0 0 0 0
New 300 76500 22950000 0 0 0 0 0 0 300 22950000
Total :- 300 76500 22950000 0 0 0 0 0 0 300 22950000
New 480 76500 36720000 0 0 480 36720000
Total :- 480 76500 36720000 300 69000 20700000 0 0 0 780 57420000
New 600 76500 45900000 0 0 600 45900000
Total :- 600 76500 45900000 480 69000 33120000 300 69000 20700000 1380 99720000
New 660 76500 50490000 0 0 660 50490000
Total :- 660 76500 50490000 600 69000 41400000 480 69000 33120000 1740 125010000
New 660 76500 50490000 0 0 660 50490000
Total :- 660 76500 50490000 660 69000 45540000 600 69000 41400000 1920 137430000
New 660 76500 50490000 0 0 660 50490000
Total :- 660 76500 50490000 660 69000 45540000 660 69000 45540000 1980 141570000
New 660 76500 50490000 0 0 660 50490000
Total :- 660 76500 50490000 660 69000 45540000 660 69000 45540000 1980 141570000
M. Tech.
Year Classes 1st Fees Collection 2nd Total Total

Fees / Student Fees / Student Fees Collection
year year Student Fees Reciept
Year-1 Existing 0 0 0
New 0 0 0 0 0 0 0 0
Total :- 0 0 0 0 0 0 0 0
Year-2 Transferred 0 0 0 0 0
New 0 0 0 0 0 0
Total :- 0 0 0 0 0 0 0 0
New 0 0 0 0 0 0
Total :- 0 0 0 0 0 0 0 0
New 90 125000 11250000 0 90 11250000
Total :- 90 125000 11250000 0 0 0 90 11250000
Year-5 Transferred 0 90 90000 8100000 90 8100000
New 180 125000 22500000 0 180 22500000
Total :- 180 125000 22500000 90 90000 8100000 270 30600000
New 180 125000 22500000 0 180 22500000
Total :- 180 125000 22500000 180 90000 16200000 360 38700000
New 180 125000 22500000 0 180 22500000
Total :- 180 125000 22500000 180 90000 16200000 360 38700000
B.PHARMA
Fees Fees / Fees
Year Classes 1st 2nd 3rd 4th Total Total
Fees / Collection Fees / Fees Student Collection Fees / Fees
Student Student Collection Student Collection
year year year year Student Fees Reciept
New 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Total :- 0 0 0 0 0 0 0 0 0 0 0 0 0 0
New 0 0 0 0 0 0 0
Total :- 0 0 0 0 0 0 0 0 0 0 0 0 0 0
New 0 0 0 0 0 0 0
Total :- 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Year-4 Transferred 0 0 0 0 0 0 0 0 0 0 0 0
New 0 0 0 0 0 0 0
Total :- 0 0 0 0 0 0 0 0 0 0 0 0 0 0
New 180 125000 22500000 0 0 0 180 22500000
Total :- 180 125000 22500000 0 0 0 0 0 0 0 0 0 180 22500000
New 180 125000 22500000 0 0 0 180 22500000
Total :- 180 125000 22500000 180 90000 16200000 0 0 0 0 0 0 360 38700000
New 180 125000 22500000 0 0 0 180 22500000
Total :- 180 125000 22500000 180 90000 16200000 180 90000 16200000 180 90000 16200000 720 71100000
M. Pharma Annual
Fees
Year Classes 1st 2nd Total Total Annual
Fees / Collection Fees / Fees Annual
Student Student Collection Student
year year Student Fees Reciept Fees
New 0 0 0 0 0 0 0 0 600 60450000
Total :- 0 0 0 0 0 0 0 0 600 60450000
New 0 0 0 0 0 0 930 92970000
Total :- 0 0 0 0 0 0 0 0 1530 140670000
New 0 0 0 0 0 0 1200 120900000
Total :- 0 0 0 0 0 0 0 0 2730 242220000
New 0 0 0 0 0 0 1410 144240000
Total :- 0 0 0 0 0 0 0 0 3840 340260000
Year-5 Transferred 0 0 0 0 0 0 3060 248940000
New 90 125000 11250000 0 90 11250000 1770 189240000
Total :- 90 125000 11250000 0 0 0 90 11250000 4830 438180000
New 180 125000 22500000 0 180 22500000 1860 200490000
Total :- 180 125000 22500000 90 90000 8100000 270 30600000 5550 504870000
New 180 125000 22500000 0 180 22500000 1860 200490000
Total :- 180 125000 22500000 180 90000 16200000 360 38700000 6060 550770000
ROYAL INSTITUTE OF TECHNOLOGY
Baba Mahendra Nath Knowledge Park, Bhadaur-Balia Kothi, PO- Chainpur, Dist- Saran, Bihar
DETAILS OF MAN POWER AND RESOURCES
1st Yr. 2nd Yr. 3rd. Yr. 4th Yr. 5th Yr. 6th Year 7th Yr.
Particulars Rate No. Amt. No. Amt. No. Amt. No. Amt. No. Amt. No. Amt. No. Amt.
per of P.A of P.A of P.A of P.A of P.A of P.A of P.A
month Empl. Empl. Empl. Empl. Empl. Empl. Empl.
ADMINISTRATIVE & TEACHING FACULTY
Director 150000 1 15.00 1 18.00 1 18.00 1 18.00 1 18.00 1 18.00 1 18.00
Professor 80000 2 16.00 5 48.00 9 86.40 16 153.60 29 278.40 39 374.40 39 374.40
Associate Professor 70000 10 70.00 17 142.80 26 218.40 39 327.60 55 462.00 68 571.20 68 571.20
Assistant Professor 30000 29 87.00 73 262.80 130 468.00 181 651.60 222 799.20 250 900.00 250 900.00
Total:- 42 188.00 96 471.60 166 790.80 237 1,150.80 307 1,557.60 358 1,863.60 358 1,863.60
NON TEACHING STAFF

Technical Staff (Senior) 25000 5 12.50 10 30.00 10 30.00 15 45.00 20 60.00 23 69.00 25 75.00
Technical Staff (Jounior) 18000 10 18.00 15 32.40 20 43.20 25 54.00 28 60.48 33 71.28 35 75.60
Office Staff (Senior) 25000 5 12.50 5 15.00 5 15.00 7 21.00 10 30.00 10 30.00 10 30.00
Office Staff (Jounior) 18000 5 9.00 10 21.60 15 32.40 18 38.88 25 54.00 30 64.80 30 64.80
Driver & Others 15000 5 7.50 7 12.60 10 18.00 10 18.00 10 18.00 10 18.00 10 18.00
Peon & Others 10000 10 10.00 18 21.60 25 30.00 30 36.00 35 42.00 40 48.00 40 48.00
Total:- 40 69.50 65 133.20 85 168.60 105 212.88 128 264.48 146 301.08 150 311.40
GRAND TOTAL 82 257.50 161 604.80 251 959.40 342 1,363.68 435 1,822.08 504 2,164.68 508 2,175.00
BREAK UP WISE REVENUE FORECAST
[Membership figures are taken in cumulation over the months]
MONTH 1 MONTH 2 MONTH 3 MONTH 4 MONTH 5 MONTH 6 MONTH 7 MONTH 8 MONTH 9 MONTH 10 MONTH 11 MONTH 12
TURN UPS OCTOBER
Membership(Gym) - - - - - - - - - 35 45 60
Membership (Tennis) - - - - - - - - - 25 38 49
Membership (Basketball) - - - - - - 11 15 22
Membership (Futsal) - - - - - - 7 9 11
Membership (Swimming) - - - - - - 42 62 78
Membership (Cricket) - - - - - - - - - 31 52 76
Walk-in - - - - - - - - 24 22 25
Camps, Clinics, and Programs NA NA NA NA NA NA NA NA NA 1 NA 1
associated with schools
Court Rentals - - - - - - - - - 20 40 30
Leagues NA NA NA NA NA NA NA NA NA 1 NA 1
Personal Training - - - - 10 22 29
Pro Shop NA NA NA NA NA NA NA NA NA NA NA NA
Food and Beverages NA NA NA NA NA NA NA NA NA NA NA NA
Pool Side Party NA NA NA NA NA NA NA NA NA 1 1 1
Other (Outside Tournaments...) NA NA NA NA NA NA NA NA NA 1 1 NA
TOTAL TURN UPS - - - - - - - - - 176 221 296
Unit Prices Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Membership Fees(Gym) 1,400.00 1,400.00 1,400.00 1,400.00 1,400.00 1,400.00 1,400.00 1,400.00 1,400.00 1,400.00 1,400.00 1,400.00
Membership Fees(Tennis) 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00
Fees(Badminton)
Membership Fees(Basketball) 1,750.00
1,200.00 1,750.00
1,200.00 1,750.00
1,200.00 1,750.00
1,200.00 1,750.00
1,200.00 1,750.00
1,200.00 1,750.00
1,200.00 1,750.00
1,200.00 1,750.00
1,200.00 1,750.00
1,200.00 1,750.00
1,200.00 1,750.00
1,200.00
Membership Fees(Futsal) 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00
Membership Fees(Swimming) 2,750.00 2,750.00 2,750.00 2,750.00 2,750.00 2,750.00 2,750.00 2,750.00 2,750.00 2,750.00 2,750.00 2,750.00
Membership Fees(Cricket) 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00
Walk-in Fees 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00
Camps, Clinics, and Programs - - - - - - - - - 50,000.00 - 50,000.00
Court Rentals 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00
Leagues - - - - - - - - - 250,000.00 - 250,000.00
Personal Training 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00
Pro Shop - - - - - - - - - 300,000.00 200,000.00 300,000.00
Food and Beverages - - - - - - - - - - 275,000.00 275,000.00
Pool Side Party - - - - - - - - - 75,000.00 75,000.00 75,000.00
Other (Outside Tournaments...) - - - - - - - - - 80,000.00 80,000.00 -
Enrollment/ Registration Fee - - - - - - - - - 352,000.00 90,000.00 150,000.00
Membership Fees
(a) Gym - - - - - - - - - 49,000.00 63,000.00 84,000.00
(a) Tennis - - - - - - - - - 62,500.00 95,000.00 122,500.00
(c ) Basketball - - - - - - - - - 13,200.00 18,000.00 26,400.00
(d) Futsal - - - - - - - - - 7,000.00 9,000.00 11,000.00
(e) Swimming - - - - - - - - - 115,500.00 170,500.00 214,500.00
(f) Cricket - - - - - - - - - 46,500.00 78,000.00 114,000.00
Walk-in Fees - - - - - - - - - 2,400.00 2,200.00 2,500.00
Camps, Clinics, and Programs - - - - - - - - - 50,000.00 - 50,000.00
Court Rentals - - - - - - - - - 4,000.00 8,000.00 6,000.00
Leagues - - - - - - - - 250,000.00 - 250,000.00
Personal Training - - - - - - - - - 25,000.00 55,000.00 72,500.00
Pro Shop - - - - - - - - - 300,000.00 200,000.00 300,000.00
Food and Beverages - - - - - - - - - 320,000.00 320,000.00 350,000.00
Pool Side Party - - - - - - - - - 75,000.00 75,000.00 75,000.00
Other (Outside Tournaments...) - - - - - - - 80,000.00 80,000.00 -
TOTAL RECEIPTS - - - - - - - - - 1,802,100.00 1,263,700.00 1,828,400.00
Term Loan Repayment Schedule
Quarter Particulars 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30
April to June Balance b/f 0.00 7128649.00 6072553.00 5016457.00 3960361.00 2904265.00 1848169.00 792073.00
Addition 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Repayment 0.00 264024.00 264024.00 264024.00 264024.00 264024.00 264024.00 264024.00
Balance 0.00 6864625.00 5808529.00 4752433.00 3696337.00 2640241.00 1584145.00 528049.00
July to September Addition 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Repayment 0.00 264024.00 264024.00 264024.00 264024.00 264024.00 264024.00 264024.00
Balance 0.00 6600601.00 5544505.00 4488409.00 3432313.00 2376217.00 1320121.00 264025.00
Oct. to December Addition 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Repayment 264024.00 264024.00 264024.00 264024.00 264024.00 264024.00 264025.00
Balance 0.00 6336577.00 5280481.00 4224385.00 3168289.00 2112193.00 1056097.00 0.00
Jan to March Addition 7392673.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Repayment 264024.00 264024.00 264024.00 264024.00 264024.00 264024.00 264024.00 0.00
Closing Balance 7128649.00 6072553.00 5016457.00 3960361.00 2904265.00 1848169.00 792073.00 0.00
Annual repayment obligation 264,024.00 1,056,096.00 1,056,096.00 1,056,096.00 1,056,096.00 1,056,096.00 1,056,096.00 792,073.00
Calculation Of Interest
Particulars 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30
Term Loan
Rate Of Interest 9.45% 9.45% 9.45% 9.45% 9.45% 9.45% 9.45% 9.45%
April to June 0.00 162177.00 137226.50 112276.23 87325.96 62375.69 37425.43 12475.16
July to September 0.00 155939.00 130988.93 106038.66 81088.39 56138.13 31187.86 6237.59
October to December 0.00 149702.00 124751.36 99801.10 74850.83 49900.56 24950.29 0.00
January to March 168414.33 143464.06 118513.80 93563.53 68613.26 43662.99 18712.72 0.00
Total : 168,414.00 611,282.00 511,481.00 411,680.00 311,878.00 212,077.00 112,276.00 18,713.00
Annexure-J
Requirement Of Working Capital
Sl. Particulars Stocking 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30
No. Period In
Days
1 Closing Inventory 30 3,472,680.00 3,472,680.00 3,646,314.00 3,828,629.70 4,020,061.19 4,221,064.24 4,432,117.46 4,653,723.33
2 Receivables 20 4,179,988.00 4,321,449.60 4,537,522.07 4,764,398.25 5,002,618.21 5,252,749.22 5,515,386.70 5,791,156.02
Total : 7,652,668.00 7,794,129.60 8,183,836.07 8,593,027.95 9,022,679.40 9,473,813.46 9,947,504.15 10,444,879.35
3 Less : Sundry creditors 10 1,543,413.33 1,389,072.00 1,458,525.60 1,531,451.87 1,608,024.50 1,688,425.77 1,772,847.03 1,861,489.37
- - - - - - -
4 Working Capital Gap 6,109,255.00 6,405,058.00 6,725,310.00 7,061,576.00 7,414,655.00 7,785,388.00 8,174,657.00 8,583,390.00
5 Margin Money against :

Finished Goods 0.25 482,316.67 520,902.00 546,947.10 574,294.46 603,009.17 633,159.62 664,817.61 698,058.49
Receivables (50% Margin) 0.25 1,044,997.00 1,080,362.40 1,134,380.52 1,191,099.56 1,250,654.55 1,313,187.30 1,378,846.67 1,447,789.01
Total Margin: 1,527,314.00 1,601,264.00 1,681,328.00 1,765,394.00 1,853,664.00 1,946,347.00 2,043,664.00 2,145,847.00
6 Permissible Bank Finance 4,581,941.00 4,803,794.00 5,043,982.00 5,296,182.00 5,560,991.00 5,839,041.00 6,130,993.00 6,437,543.00
7 Actual Bank Borrowing 4,500,000.00 4,500,000.00 4,500,000.00 4,500,000.00 4,500,000.00 4,500,000.00 4,500,000.00 4,500,000.00
8 Actual Margin 1,609,255.00 1,905,058.00 2,225,310.00 2,561,576.00 2,914,655.00 3,285,388.00 3,674,657.00 4,083,390.00
CALCULATION OF DSCR
{ In Rs.]
2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30
PARTICULARS
Estimated Projected Projected Projected Projected Projected Projected Projected
Profit After Tax 1,175,821.00 5,929,447.00 5,737,757.00 6,371,704.00 6,957,852.00 7,589,903.00 8,144,082.00 8,704,287.00
Depreciation 678,523.00 1,211,907.00 962,477.00 781,237.00 646,001.00 542,440.00 461,189.00 396,027.00
Interest on term loan 168,414.00 611,282.00 511,481.00 411,680.00 311,878.00 212,077.00 112,276.00 18,713.00
TOTAL 2,022,758.00 7,752,636.00 7,211,715.00 7,564,621.00 7,915,731.00 8,344,420.00 8,717,547.00 9,119,027.00
Interest on term loan 168,414.00 611,282.00 511,481.00 411,680.00 311,878.00 212,077.00 112,276.00 18,713.00
Repayments of Term Loan 264,024.00 1,056,096.00 1,056,096.00 1,056,096.00 1,056,096.00 1,056,096.00 1,056,096.00 792,073.00
DSCR 4.68 4.65 4.60 5.15 5.79 6.58 7.46 11.25
Average DSCR 4.89

INTEREST, TERM LOAN AND REPAYMENT

Rs. in lacs
RATE OF TOTAL REPAY-
YEAR OP BALANCE LOAN TAKEN INTEREST REPAY-MENT CL BALANCE TOTAL INTEREST
INTEREST MENT
YEAR-1 M-4 0.00 15896190.00 11.0% 145715.08 0.00 16041905.08
2018-19 M-5 16041905.08 0.00 11.0% 147050.80 0.00 16188955.87
M-6 16188955.87 0.00 11.0% 148398.76 0.00 16337354.63
M-7 16337354.63 15000000.00 11.0% 287259.08 0.00 31624613.72
M-8 31624613.72 0.00 11.0% 289892.29 0.00 31914506.01
M-9 31914506.01 15000000.00 11.0% 430049.64 0.00 47344555.65
M-10 47344555.65 0.00 11.0% 433991.76 0.00 47778547.41
M-11 47778547.41 0.00 11.0% 437970.02 0.00 48216517.43
M-12 48216517.43 10000000.00 11.0% 533651.41 0.00 58750168.84
M-1 58750168.84 0.00 11.0% 538543.21 0.00 59288712.05
M-2 59288712.05 0.00 11.0% 543479.86 59832191.91
M-3 59832191.91 0.00 11.0% 548461.76 0.00 60380653.67 4484463.67 0.00
YEAR-2 M-4 60380653.67 0.00 11.0% 553489.33 0.00 60934143.00
2019-20 M-5 60934143.00 0.00 11.0% 558562.98 0.00 61492705.97
M-6 61492705.97 0.00 11.0% 563683.14 732055.00 61324334.11
M-7 61324334.11 0.00 11.0% 562139.73 732055.00 61154418.84
M-8 61154418.84 0.00 11.0% 560582.17 732055.00 60422363.84
M-9 60422363.84 0.00 11.0% 553871.67 732055.00 59690308.84
M-10 59690308.84 0.00 11.0% 547161.16 732055.00 58958253.84
M-11 58958253.84 0.00 11.0% 540450.66 732055.00 58226198.84
M-12 58226198.84 0.00 11.0% 533740.16 732055.00 57494143.84
M-1 57494143.84 0.00 11.0% 527029.65 732055.00 56762088.84
M-2 56762088.84 0.00 11.0% 520319.15 732055.00 56030033.84
M-3 56030033.84 0.00 11.0% 513608.64
0 732055.00 55297978.84 6534638.44 7320550.00
YEAR-3 M-4 55297978.84 0.00 11.0% 506898.14 732055.00 54565923.84
2020-21 M-5 54565923.84 0.00 11.0% 500187.64 732055.00 53833868.84
M-6 53833868.84 0.00 11.0% 493477.13 732055.00 53101813.84
M-7 53101813.84 0.00 11.0% 486766.63 732055.00 52369758.84
M-8 52369758.84 0.00 11.0% 480056.12 732055.00 51637703.84
M-9 51637703.84 0.00 11.0% 473345.62 732055.00 50905648.84
M-10 50905648.84 0.00 11.0% 466635.11 732055.00 50173593.84
M-11 50173593.84 0.00 11.0% 459924.61 732055.00 49441538.84
M-12 49441538.84 0.00 11.0% 453214.11 732055.00 48709483.84
M-1 48709483.84 0.00 11.0% 446503.60 732055.00 47977428.84
M-2 47977428.84 0.00 11.0% 439793.10 732055.00 47245373.84
M-3 47245373.84 0.00 11.0% 433082.59 732055.00 46513318.84 5639884.40 8784660.00
YEAR-4 M-4 46513318.84 0.00 11.0% 426372.09 732055.00 45781263.84
2021-22 M-5 45781263.84 0.00 11.0% 419661.59 732055.00 45049208.84
M-6 45049208.84 0.00 11.0% 412951.08 732055.00 44317153.84
M-7 44317153.84 0.00 11.0% 406240.58 732055.00 43585098.84
M-8 43585098.84 0.00 11.0% 399530.07 732055.00 42853043.84
M-9 42853043.84 0.00 11.0% 392819.57 732055.00 42120988.84
M-10 42120988.84 0.00 11.0% 386109.06 732055.00 41388933.84
M-11 41388933.84 0.00 11.0% 379398.56 732055.00 40656878.84
M-12 40656878.84 0.00 11.0% 372688.06 732055.00 39924823.84
M-1 39924823.84 0.00 11.0% 365977.55 732055.00 39192768.84
M-2 39192768.84 0.00 11.0% 359267.05 732055.00 38460713.84
M-3 38460713.84 0.00 11.0% 352556.54
0 732055.00 37728658.84 4673571.80 8784660.00
YEAR-5 M-4 37728658.84 0.00 11.0% 345846.04 732055.00 36996603.84
2022-23 M-5 36996603.84 0.00 11.0% 339135.54 732055.00 36264548.84
M-6 36264548.84 0.00 11.0% 332425.03 732055.00 35532493.84
M-7 35532493.84 0.00 11.0% 325714.53 732055.00 34800438.84
M-8 34800438.84 0.00 11.0% 319004.02 732055.00 34068383.84
M-9 34068383.84 0.00 11.0% 312293.52 732055.00 33336328.84
M-10 33336328.84 0.00 11.0% 305583.01 732055.00 32604273.84
M-11 32604273.84 0.00 11.0% 298872.51 732055.00 31872218.84
M-12 31872218.84 0.00 11.0% 292162.01 732055.00 31140163.84
M-1 31140163.84 0.00 11.0% 285451.50 732055.00 30408108.84
M-2 30408108.84 0.00 11.0% 278741.00 732055.00 29676053.84
M-3 29676053.84 0.00 11.0% 272030.49 732055.00 28943998.84 3707259.20 8784660.00
YEAR-6 M-4 28943998.84 0.00 11.0% 265319.99 732055.00 28211943.84
2023-24 M-5 28211943.84 0.00 11.0% 258609.49 732055.00 27479888.84
M-6 27479888.84 0.00 11.0% 251898.98 732055.00 26747833.84
M-7 26747833.84 0.00 11.0% 245188.48 732055.00 26015778.84
M-8 26015778.84 0.00 11.0% 238477.97 732055.00 25283723.84
M-9 25283723.84 0.00 11.0% 231767.47 732055.00 24551668.84
M-10 24551668.84 0.00 11.0% 225056.96 732055.00 23819613.84
M-11 23819613.84 0.00 11.0% 218346.46 732055.00 23087558.84
M-12 23087558.84 0.00 11.0% 211635.96 732055.00 22355503.84
M-1 22355503.84 0.00 11.0% 204925.45 732055.00 21623448.84
M-2 21623448.84 0.00 11.0% 198214.95 732055.00 20891393.84
M-3 20891393.84 0.00 11.0% 191504.44 732055.00 20159338.84 2740946.60 8784660.00
YEAR-7 M-4 20159338.84 0.00 11.0% 184793.94 732055.00 19427283.84
2024-25 M-5 19427283.84 0.00 11.0% 178083.44 732055.00 18695228.84
M-6 18695228.84 0.00 11.0% 171372.93 732055.00 17963173.84
M-7 17963173.84 0.00 11.0% 164662.43 732055.00 17231118.84
M-8 17231118.84 0.00 11.0% 157951.92 732055.00 16499063.84
M-9 16499063.84 0.00 11.0% 151241.42 732055.00 15767008.84
M-10 15767008.84 0.00 11.0% 144530.91 732055.00 15034953.84
M-11 15034953.84 0.00 11.0% 137820.41 732055.00 14302898.84
M-12 14302898.84 0.00 11.0% 131109.91 732055.00 13570843.84
M-1 13570843.84 0.00 11.0% 124399.40 732055.00 12838788.84
M-2 12838788.84 0.00 11.0% 117688.90 732055.00 12106733.84
M-3 12106733.84 0.00 11.0% 110978.39 732055.00 11374678.84 1774634.00 8784660.00
YEAR-8 M-4 11374678.84 0.00 11.0% 104267.89 732055.00 10642623.84
2025-26 M-5 10642623.84 0.00 11.0% 97557.39 732055.00 9910568.84
M-6 9910568.84 0.00 11.0% 90846.88 732055.00 9178513.84
M-7 9178513.84 0.00 11.0% 84136.38 732055.00 8446458.84
M-8 8446458.84 0.00 11.0% 77425.87 732055.00 7714403.84
M-9 7714403.84 0.00 11.0% 70715.37 732055.00 6982348.84
M-10 6982348.84 0.00 11.0% 64004.86 732055.00 6250293.84
M-11 6250293.84 0.00 11.0% 57294.36 732055.00 5518238.84
M-12 5518238.84 0.00 11.0% 50583.86 732055.00 4786183.84
M-1 4786183.84 0.00 11.0% 43873.35 732055.00 4054128.84
M-2 4054128.84 0.00 11.0% 37162.85 732055.00 3322073.84
M-3 3322073.84 0.00 11.0% 30452.34 732055.00 2590018.84 808321.40 8784660.00
YEAR-9 M-4 2590018.84 0 11.0% 23741.84 732055.00 1881705.68
2025-26 M-5 1881705.68 0.00 11.0% 17248.97 732055.00 1166899.65
M-6 1166899.65 11.0% 10696.58 732055.00 445541.23
M-7 445541.23 11.0% 4084.13 449625.36 0.00 55771.52 2645790.36
Note:- 1). Interest during the cunstruction Period will be capitlized
2). Repayment of Term Loan will includes Interest Amount
Repayment 732055.00 25935027.34 62674300.36
BREAK EVEN POINT
Based on working In Rs.

YEAR 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29
A. SALES& OTHER INCOME 18809946.00 64821744.00 68062831.00 71465973.70 75039273.19 78791238.24 82730800.46
NET REVENUE 18809946.00 64821744.00 68062831.00 71465973.70 75039273.19 78791238.24 82730800.46
B. VARIABLE COST
Salary & Wages 345000.00 1380000.00 1449000.00 1521450.00 1597523.00 1677399.00 1761269.00
Marketing And Sales Expenses 44400.00 177600.00 186480.00 195804.00 205594.00 215874.00 226667.50
Repairs & Maintainence 315000.00 1260000.00 1291500.00 1356075.00 1423879.00 1495073.00 1569826.50
Purchases 270000.00 1080000.00 1134000.00 1190700.00 1250237.00 1312750.00 1378388.00
Expenses On Eatables 214000.00 856000.00 898800.00 943740.00 990927.00 1040475.00 1092499.00
TOTAL 1188400.00 4753600.00 4959780.00 5207769.00 5468160.00 5741571.00 6028650.00
CONTRIBUTION 17621546.00 60068144.00 63103051.00 66258204.70 69571113.19 73049667.24 76702150.46

C. FIXED & SEMI VARIABLE COST
Insurance #REF! #REF! #REF! #REF! #REF! #REF! #REF!
Power & Fuel 60000.00 240000.00 300000.00 200000.00 150000.00 100000.00 100000.00
Rent 3000.00 12000.00 12600.00 13230.00 13892.00 14587.00 15316.00
Depreciation 678523.00 1211907.00 962477.00 781237.00 646001.00 542440.00 461189.00
Others #REF! #REF! #REF! #REF! #REF! #REF! #REF!
Marketing And Sales Expenses 44400.00 177600.00 186480.00 195804.00 205594.00 215874.00 226667.50
Repairs & Maintainence 315000.00 1260000.00 1291500.00 1356075.00 1423879.00 1495073.00 1569826.50
Landscape Expense 60000.00 240000.00 252000.00 264600.00 277830.00 291722.00 306308.00
Accounting Fee 54000.00 216000.00 226800.00 238140.00 250047.00 262549.00 275676.00
Legal Fees 360000.00 1440000.00 2880000.00 3024000.00 3175200.00 3333960.00 3500658.00
Telephone And Internet 10800.00 43200.00 45360.00 47628.00 50009.00 52509.00 55134.00
Finance Cost 168414.00 611282.00 511481.00 411680.00 311878.00 212077.00 112276.00
TOTAL #REF! #REF! #REF! #REF! #REF! #REF! #REF!
OPERATING PROFIT #REF! #REF! #REF! #REF! #REF! #REF! #REF!

BREAK EVEN POINT #REF! #REF! #REF! #REF! #REF! #REF! #REF!
BREAK
MARGINEVEN SALES
OF SAFETY #REF! #REF! #REF! #REF! #REF! #REF! #REF!
C × Capacity Utilisation
B.E.P =
B.E.P =
A-B
%OF CAPACITY UTILIZATION #REF! #REF! #REF! #REF! #REF! #REF! #REF!
Calculation Of Internal Rate Of Return
YEAR 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29
OUTFLOWS
Capital Expenditure - - - - - - -
Working Capital -
Total (A) 16,132,237.00 - - - - - -
INFLOWS
Profit after tax 1,175,821.00 5,929,447.00 5,737,757.00 6,371,704.00 6,957,852.00 7,589,903.00 8,144,082.00
Interest 168,414.00 611,282.00 511,481.00 411,680.00 311,878.00 212,077.00 112,276.00
Depreciation 678,523.00 1,211,907.00 962,477.00 781,237.00 646,001.00 542,440.00 461,189.00
Preliminary expenses written off 69,971.00 69,971.00 69,971.00 69,971.00 69,958.00 - -
- - - - - - -
Total (B) 2,092,729.00 7,822,607.00 7,281,686.00 7,634,592.00 7,985,689.00 8,344,420.00 8,717,547.00
Netflow (14,039,508.00) 7,822,607.00 7,281,686.00 7,634,592.00 7,985,689.00 8,344,420.00 8,717,547.00
IRR for the project 53%

[In Rs.]
2029-30
8,704,287.00
18,713.00
396,027.00
9,119,027.00
9,119,027.00
Break Even Point
[ In Rs.]
Sl. Particulars 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30
No.
A. Gross Receipt 15,337,266.00 61,349,064.00 64,416,517.00 67,637,344.00 71,019,212.00 74,570,174.00 78,298,683.00 82,213,617.00
15,337,266.00 61,349,064.00 64,416,517.00 67,637,344.00 71,019,212.00 74,570,174.00 78,298,683.00 82,213,617.00

Other Income - - - - - - - -
Total : 15,337,266.00 61,349,064.00 64,416,517.00 67,637,344.00 71,019,212.00 74,570,174.00 78,298,683.00 82,213,617.00
B. Variable cost
Purchases 10,418,040.00 41,672,160.00 43,582,134.00 45,761,240.30 48,049,303.52 50,451,769.94 52,974,357.79 55,623,075.13
Electricity 88,800.00 355,200.00 372,960.00 391,608.00 411,188.00 431,748.00 453,335.00 476,001.00
Loading, Unloading & Transporta 214,000.00 856,000.00 898,800.00 943,740.00 990,927.00 1,040,475.00 1,092,499.00 1,147,123.00
Refreshment 10,800.00 43,200.00 45,360.00 47,628.00 50,009.00 52,509.00 55,134.00 57,891.00
Advertisement 60,000.00 240,000.00 300,000.00 200,000.00 150,000.00 100,000.00 100,000.00 100,000.00
G. Intt. on Working Capital 145,094.81 580,379.23 580,379.23 580,379.23 580,379.23 580,379.23 580,379.23 580,379.23
Total : 10,936,734.81 43,746,939.23 45,779,633.23 47,924,595.53 50,231,806.74 52,656,881.17 55,255,705.01 57,984,469.35
C. Contribution 4,400,531.19 17,602,124.78 18,636,883.78 19,712,748.48 20,787,405.26 21,913,292.83 23,042,977.99 24,229,147.65
D. Fixed & semivariable expenses

Rent- Studio 345,000.00 1,380,000.00 1,449,000.00 1,521,450.00 1,597,523.00 1,677,399.00 1,761,269.00 1,849,332.00
Rent- Godown 30,000.00 120,000.00 126,000.00 132,300.00 138,915.00 145,861.00 153,154.00 160,812.00
Salary 270,000.00 1,080,000.00 1,134,000.00 1,190,700.00 1,250,237.00 1,312,750.00 1,378,388.00 1,447,307.00
Interior Desining Expenses 630,000.00 2,520,000.00 2,583,000.00 2,712,150.00 2,847,758.00 2,990,146.00 3,139,653.00 3,296,636.00
Architectural Planning Expenses 60,000.00 240,000.00 252,000.00 264,600.00 277,830.00 291,722.00 306,308.00 321,623.00
Petrol 54,000.00 216,000.00 226,800.00 238,140.00 250,047.00 262,549.00 275,676.00 289,460.00
Director remuneration 360,000.00 1,440,000.00 2,880,000.00 3,024,000.00 3,175,200.00 3,333,960.00 3,500,658.00 3,675,691.00
Accounting Fee 30,000.00 120,000.00 126,000.00 132,300.00 138,915.00 145,861.00 153,154.00 160,812.00
Intt On Term Loan 168,414.00 611,282.00 511,481.00 411,680.00 311,878.00 212,077.00 112,276.00 18,713.00
Preliminary Expense w/o 69,971.00 69,971.00 69,971.00 69,971.00 69,958.00 - - -
Depreciation 678,523.00 1,211,907.00 962,477.00 781,237.00 646,001.00 542,440.00 461,189.00 396,027.00
Total : 2,698,908.00 9,021,160.00 10,333,329.00 10,491,758.00 10,718,154.00 10,929,352.00 11,257,041.00 11,236,468.00
E. OPERATING PROFIT 1,701,623.19 8,580,964.77 8,303,554.77 9,220,990.48 10,069,251.26 10,983,940.83 11,785,936.99 12,992,679.65
F. BREAK EVEN POINT 0.61 0.51 0.55 0.53 0.52 0.50 0.49 0.46
G. BREAK EVEN SALES 9,406,562.09 31,441,642.94 35,716,113.88 35,998,767.29 36,618,079.15 37,192,205.05 38,250,762.78 38,127,246.16
H. MARGIN OF SAFETY 0.39 0.49 0.45 0.47 0.48 0.50 0.51 0.54
Average Break Even Point 0.51

405 C BLOCK, SURYA DIGHA COMPOUND, ASHIYANA ROAD, PATNA 800011.
FINANCIAL RATIOS
(In Rs.)
Project year I II III IV V VI VII
Financial Year 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29
Estimated Projected Projected Projected Projected Projected Projected
1 General Parameter
(i) Growth In Net Sale - 300% 5% 5% 5% 5% 5%
(ii) Growth In Net Profit - 404% -3% 11% 9% 9% 7%
(iii) Growth In Net Worth - 465% 80% 49% 36% 29% 24%
(iv) Export Sales/Total Sales - - - - - - -
(v) Domestic Sales/Total Sales 100.00 100.00 100.00 100.00 100.00 100.00 100.00
2 Liquidity Ratio
(i) Current Ratio 1.51 1.70 1.77 1.94 2.13 1.93 1.95
(ii) Quick Ratio 1.10 1.38 1.43 1.59 1.78 1.58 1.58
3 Solvency Ratio
(i) Debt-Equity Ratio 8.83 1.42 0.71 0.42 0.27 0.18 0.12
4 Coverage Ratio
(i) Interest Coverage Ratio 12.38 16.10 18.51 24.98 35.37 55.53 111.14
5 Profitability Ratio
(i) Net Profit Ratio 6.25 9.15 8.43 8.92 9.27 9.63 9.84
(ii) Return On Capital Employed 13.68 44.37 35.15 31.56 28.46 25.85 23.60
(iii) Return On Net Worth 216.62 153.42 80.57 57.28 44.45 36.38 30.80
(iv) Retention Ratio 100.00 100.00 100.00 100.00 100.00 100.00 100.00
(v) Payout Ratio - - - - - - -
(In Rs.)
VIII
2029-30
Projected
5%
7%
21%
100.00
1.94
1.57
0.08
705.16
10.02
21.64
26.80
100.00
SENSITIVITY ANALYSIS - INCOME DOWN BY 10%
Rs. in Lac
2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29
RECEIPTS
Revenue Receipt ### ### ### ### ### ### ###
Other Income #REF! #REF! #REF! #REF! #REF! #REF! #REF!
EXPENSES
Rent- Studio ### ### ### ### ### ### ###
Electricity 88800.00 ### ### 391608.00 411188.00 431748.00 453335.00
Salary ### ### ### ### ### ### ###
Interior Desining Expenses ### ### ### ### ### ### ###
Architectural Planning Expenses 60000.00 ### ### 264600.00 277830.00 291722.00 306308.00
Petrol 54000.00 ### ### 238140.00 250047.00 262549.00 275676.00
Director remuneration ### ### ### ### ### ### ###
Refreshment 10800.00 43200.00 45360.00 47628.00 50009.00 52509.00 55134.00
Advertisement 60000.00 ### ### 200000.00 150000.00 100000.00 100000.00
Telephone and internet 3000.00 12000.00 12600.00 13230.00 13892.00 14587.00 15316.00
Depreciation ### ### ### 781237.00 646001.00 542440.00 461189.00

P.B.I.T. #REF! #REF! #REF! #REF! #REF! #REF! #REF!

Less : Interest ### ### ### 411680.00 311878.00 212077.00 112276.00
P.B.T. #REF! #REF! #REF! #REF! #REF! #REF! #REF!
TAX 0.00 0.00 0.00 0.00 0.00 0.00 0.00
NET SURPLUS #REF! #REF! #REF! #REF! #REF! #REF! #REF!
Add : Depreciation ### ### ### 781237.00 646001.00 542440.00 461189.00
Available Surplus #REF! #REF! #REF! #REF! #REF! #REF! #REF!
SENSITIVITY ANALYSIS - INCOME DOWN BY 10%
CALCULATION OF D.S.C.R. Rs. in Lac
2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29
Net Profit #REF! #REF! #REF! #REF! #REF! #REF! #REF!

Depreciation (W.D.V.) ### ### ### 781237.00 646001.00 542440.00 461189.00
Interest ### ### ### 411680.00 311878.00 212077.00 112276.00
TOTAL (A) #REF! #REF! #REF! #REF! #REF! #REF! #REF!
Repayment ### ### ### ### ### ### ###

Interest ### ### ### 411680.00 311878.00 212077.00 112276.00
TOTAL (B) ### ### ### ### ### ### ###
D.S.C.R. #REF! #REF! #REF! #REF! #REF! #REF! #REF!
AVERAGE D.S.C.R. #REF!

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MAHASHRI SALES PRIVATE LIMITED

405 C BLOCK, SURYA DIGHA COMPOUND, ASHIYANA ROAD, PATNA - 800011.

O/B Rate Dep WDV

O/B Rate Dep WDV

O/B Rate Dep WDV

O/B Rate Dep WDV

O/B Rate Dep WDV

O/B Rate Dep WDV

Land & Building #REF! 0.00 10% #REF! #REF!

Depreciation 678523.00 1211907.00 962477.00 781237.00 646001.00 542440.00 461189.00

Total:- #REF! #REF! #REF! #REF! #REF! #REF! #REF!

MAHASHRI SALES PRIVATE LIMITED

CALCULATION OF D.S.C.R. Rs. in Lac

Net Profit #REF! #REF! #REF! #REF! #REF! #REF! #REF!

TOTAL (A) #REF! #REF! #REF! #REF! #REF! #REF! #REF!

Repayment 264024.00 1056096.00 1056096.00 1056096.00 1056096.00 1056096.00 1056096.00

D.S.C.R. #REF! #REF! #REF! #REF! #REF! #REF! #REF!

AVERAGE D.S.C.R. #REF!

BALANCE SHEET AS AT 31ST MARCH..

Reserve & Surplus 1,175,821.00 5,929,447.00 5,737,757.00 6,371,704.00 6,957,852.00 7,589,903.00

CURRENT LIAB. & PROVN

Other Non-Current Assets

DETAILS OF PROJECT COST

1 (a) INTERIOR AND FURNISHING PROPOSED 20% 900,930.00 3,603,720.00 4,504,650.00

3 CNC & MARBLE CUTTING MACHINE PROPOSED 0% - 1,251,795.00 1,251,795.00

4 MIXTURE MACHINE WITH LIFT VIBRATOR PROPOSED 0% - 600,000.00 600,000.00

6 COMPUTER & PERIPHERALS

7 PRE OPERATING EXPENSES INCURRED 100% 349,840.00 - 349,840.00

8 CC Facility PROPOSED 26% 1,609,255.00 4,500,000.00 6,109,255.00

AMOUNT 4,239,564.00 11,892,673.00 16,132,237.00

(b) Borrowed Fund 11,892,673.00

Promoter's Contribution 26%

A Details of equipments regarding Computers and Peripherals

a Computers and Printers 573,000.00

B Details of Office Equipments:

Grand Total (A+B+C+D+E+F+G+H+I+J+K+L) #REF!

Mayank Abhishek 1 monthly NA NA 10000 0 0 0 0 0 0 0 0 0 0 0 0 0

Tennis Coach 1 hourly 6 24 600 0 0 0 0 0 0 0 0 14400 14400 14400 43200

Gym Trainer 1 hourly NA NA 15000 0 0 0 0 0 0 0 0 0 15000 15000 15000 45000

Basketball Coach 1 hourly 6 24 600 0 0 0 0 0 0 0 0 0 14400 14400 14400 43200

Swimming Lifeguard 1 monthly NA NA 7500 0 0 0 0 0 0 0 0 0 7500 7500 7500 22500

Food Service Manager 2 monthly NA NA 8000 0 0 0 0 0 0 0 0 0 16000 16000 16000 48000

Book Keeper 1 monthly NA NA 8000 0 0 0 0 0 0 0 0 0 8000 8000 8000 24000

General Staff 4 monthly NA NA 6000 0 0 0 0 0 0 0 0 12000 24000 24000 24000 84000

Janitor 2 monthly NA NA 5000 0 0 0 0 0 0 0 0 10000 10000 10000 10000 40000

NA 10000 120000 Rs. 120,000.00 Rs. 180,000.00 207,000.00 240,000.00 240,000.00

NA 10000 120000 Rs. 120,000.00 Rs. 180,000.00 207,000.00 240,000.00 240,000.00

24 600 172800 Rs. 190,080.00 Rs. 209,088.00 229,996.80 264,496.32 277,721.14

NA 15000 180000 Rs. 200,000.00 Rs. 220,000.00 242,000.00 278,300.00 292,215.00

24 600 172800 Rs. 200,000.00 Rs. 220,000.00 242,000.00 278,300.00 292,215.00

NA 7500 90000 Rs. 120,000.00 Rs. 132,000.00 145,200.00 166,980.00 175,329.00

NA 8000 192000 Rs. 211,200.00 Rs. 232,320.00 255,552.00 293,884.80 308,579.00

NA 8000 96000 Rs. 120,000.00 Rs. 132,000.00 145,200.00 166,980.00 175,329.00

NA 6000 288000 Rs. 316,800.00 Rs. 348,480.00 383,328.00 440,827.20 462,869.00

NA 5000 120000 Rs. 132,000.00 Rs. 145,200.00 159,720.00 183,678.00 192,862.00

2,607,600.00 Rs. 2,869,680.00 Rs. 3,300,648.00 3,657,713.00 4,212,220.00 4,386,832.00

ANALYSIS OF BALANCE SHEET

As per Balance Sheet as at

6. Dividend Payable 0.00 0.00 0.00 0.00 0.00 0.00 0.00

8. Deposits/Instalments of T L 1056096.00 1056096.00 1056096.00 1056096.00 1056096.00 1056096.00 792073.00

12.Preference shares 0.00 0.00 0.00 0.00 0.00 0.00 0.00

20.General reserve 0.00 0.00 0.00 0.00 0.00 0.00 0.00

21.Revaluation Reserve 0.00 0.00 0.00 0.00 0.00 0.00 0.00