PROPRIETOR ::: KARNE NIKHIL KUMAR

PROJECT AT GLANCE - CMA DATA

1 NAME OF THE UNIT : M/S NK RESTAURANT

2 LOCATION OF THE UNIT : NIRMAL ROAD ::: BHAINSA

3 PROJECT PROPOSED UNDER : PMEGP

4 STATUS OF THE BUSINESS : PROPRIETORYSHIP

5 NAME OF THE PROPRIETOR : KARNE NIKHIL KUMAR

6 NATURE OF THE BUSINESS/SERVICE : Business of Veg Dhaba.

7 COST OF THE PROJECT : 12.00 Lacks

:

8 MEANS OF FINANCE
Own Capital 0.50 Lacks
Working capital Loan-CC 0.00 Lacks
Bank Term Loan 9.50 Lacks
TOTAL 10.00 Lakhs

9 REPAYMENT PERIOD : 60 Months ( 5 Years )

Rate of Interest : 12.00%

10 PURPOSE OF LOAN : PURCHASE OF MATERIAL

11 RATIOS :
Current Ratio 11.75
Debt Service Coverage Ratio 2.21
TOL/TNW 1.19

12 NAME OF THE FIN.INSTITUTION :

Prepared by
M.V.Krishna Reddy
Chartered Accountant
Mobile : 7661055435
M/S NK RESTAURANT ::: NIRMAL ROAD ::: BHAINSA
PROPRIETOR ::: KARNE NIKHIL KUMAR
PROJECTED INCOME AND EXPENDTURE ACCOUNT FOR THE YEAR ENDING
in Lacks
Provisional Estimated Projected Projected Projected Projected
Financial Year 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28

No of Months in Operation 2 12 12 12 12 12
INCOME
Sales 2.12 15.56 19.84 23.98 26.92 32.42
Closing Stock 0.48 3.58 4.76 5.91 6.79 7.62
Purchases 1.26 10.19 11.05 12.89 14.09 17.52
Opening Stock 0.00 0.48 3.58 4.76 5.91 6.79

Gross Profit 1.34 8.47 9.97 12.24 13.71 15.73

EXPENDITURE
Salaries & Wages 0.22 0.91 1.32 1.92 2.12 2.52
Shop Rent 0.12 0.72 0.75 0.80 0.85 0.90
General Expenses 0.15 0.95 1.28 1.78 2.41 3.23
Depreciation * 0.37 0.70 0.60 0.52 0.45 0.39
Interest On Loan 0.00 1.12 0.92 0.70 0.45 0.17

Net Income 0.48 4.08 5.10 6.52 7.43 8.52

NOTES & ASSUMPTIONS

1. Applicant is engaged in the business of Veg Dhaba.

2. Interest inculdes int on Term loan

3. General Exp includes Power, Telephone, Transport and Other Incidental Exp
M/S NK RESTAURANT ::: NIRMAL ROAD ::: BHAINSA
PROPRIETOR ::: KARNE NIKHIL KUMAR
PROJECTED BALANCE SHEET
in Lacks
Provisional Estimated Projected Projected Projected Projected
Financial Year 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28

APPLICATION OF FUNDS
Fixed Assets 5.38 4.68 4.08 3.55 3.10 2.71

CURRENT ASSETS
Closing Stock 0.48 3.58 4.76 5.91 6.79 7.62
Sundry Debtors 0.00 1.52 2.20 3.45 4.19 5.25
Cash & Bank balances 9.12 7.82 8.64 8.68 9.58 9.77

TOTAL 14.98 17.60 19.67 21.59 23.66 25.34

SOURCES OF FUNDS
Capital A/c 4.98 8.06 11.15 14.67 18.10 21.62
Proprietor
LONGTERM LIABILITIES
Term Loan - 10.00 8.45 6.70 4.73 2.50 0.00

CURRENT LIABILITIES
Bank - CC 0.00 0.00 0.00 0.00 0.00 0.00
Sundry Creditors 0.00 1.10 1.82 2.19 3.05 3.72

TOTAL 14.98 17.60 19.67 21.59 23.66 25.34

RATIO ANALYSIS

GROSS PROFIT to SALES 63.21 54.45 50.25 51.04 50.93 48.52

NET PROFIT to SALES 22.46 26.22 25.69 27.19 27.60 26.28

CURRENT RATIO :: CA/CL #DIV/0! 11.75 8.57 8.24 6.74 6.09

NET WORKING CAPITAL :: CA-CL 9.60 11.82 13.78 15.85 17.51 18.92

TOL/TNW 2.01 1.19 0.76 0.47 0.31 0.17

DEBT SERVICE COVERAGE RATIO #DIV/0! 2.21 2.48 2.90 3.12 3.40
 ASSESSMENT OF WORKING CAPITAL REQUIREMENTS
FORM II - OPERATING STATEMENT
M/S NK RESTAURANT ::: NIRMAL ROAD ::: BHAINSA
PROPRIETOR ::: KARNE NIKHIL KUMAR
PROJECTED INCOME AND EXPENDTURE ACCOUNT FOR THE YEAR ENDING Rs in Lakhs
Provisional Estimated Projected Projected Projected Projected
Financial Year 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28
1. Gross Sales No.of months 2 12 12 12 12 12

i. Domestic Sales 2.12 15.56 19.84 23.98 26.92 32.42

ii. Export Sales 0.00 0.00 0.00 0.00 0.00 0.00
iii. Other operating/revenue income 0.00 0.00 0.00 0.00 0.00 0.00
Total 2.12 15.56 19.84 23.98 26.92 32.42
2. Less Excise Duty
3. Net Sales (1 - 2) 2.12 15.56 19.84 23.98 26.92 32.42
4. % age rise (+) or fall (-) in net sales
as compared to previous year (annualised ) 0.00% 22.33% 27.51% 20.87% 12.26% 20.43%
5. Cost of Sales
i. Raw materials (including stores and
other items used in the process of
manufacture)
a.Imported
b.Indigenous 1.26 10.19 11.05 12.89 14.09 17.52
ii. Other Spares
a.Imported
b.Indigenous
iii. Power and Fuel
iv. Direct Labour (Factory wages & salaries)
v. Other manufacturing expenses
vi. Depreciation 0.37 0.70 0.60 0.52 0.45 0.39
Other costs (adjusting entry)
vii. Sub-total (i to vi) 1.63 10.89 11.65 13.41 14.54 17.91
viii. Add: Opening Stock-in-process 0.00 0.00 0.00 0.00 0.00 0.00
Sub-total (vii + viii)
1.63 10.89 11.65 13.41 14.54 17.91
ix. Deduct: Closing Stock-in-process 0.00 0.00 0.00 0.00 0.00 0.00
x. Cost of Production 1.63 10.89 11.65 13.41 14.54 17.91
xi. Add: Opening Stock of finished goods 0.00 0.48 3.58 4.76 5.91 6.79
Sub-total (x + xi)1.63 11.37 15.23 18.17 20.45 24.70
xii. Deduct: Closing Stock of finished goods 0.48 3.58 4.76 5.91 6.79 7.62
xiii.Sub-total (Total Cost of Sales) 1.15 7.79 10.47 12.26 13.66 17.08

6. Selling, general and administrative expenses 0.49 2.58 3.35 4.50 5.38 6.65
7. Sub-total (5 + 6) 1.64 10.37 13.82 16.76 19.04 23.73
8. Operating Profit before Interest (3 - 7) 0.48 5.19 6.02 7.22 7.88 8.69
9. Interest 0.00 1.12 0.92 0.70 0.45 0.17
10. Operating Profit after Interest (8 - 9) 0.48 4.07 5.10 6.52 7.43 8.52
11. i. Add: Other non-operating Income
a. Intt.& discount
b. Other income
c.
d.
Sub-total (Income) 0.00 0.00 0.00 0.00 0.00 0.00
ii. Deduct: Other non-operating expenses
a. Misc. exp. written off
b. Loss on sale of assets
c. Exch losses
d. Doubtful debts written off
Sub-total (Expenses) 0.00 0.00 0.00 0.00 0.00 0.00
iii. Net of other non-operating income /
expenses [net of 11(i) & 11(ii)] 0.00 0.00 0.00 0.00 0.00 0.00
12. Profit before tax/loss [10 + 11(iii)] 0.48 4.07 5.10 6.52 7.43 8.52
13. Provision for taxes 0.00 0.00 0.00 0.00 0.00 0.00
14. Net Profit / Loss (12 -13) 0.48 4.07 5.10 6.52 7.43 8.52
15. a. Equity dividend paid-amount
(Already paid + B.S. provision)
b. Dividend Rate (% age)
16. Retained Profit (14 - 15) 0.48 4.07 5.10 6.52 7.43 8.52
17. Retained Profit / Net Profit (% age) 100% 100% 100% 100% 100% 100%
 FORM III - ANALYSIS OF BALANCE SHEET
LIABILITIES
M/S NK RESTAURANT ::: NIRMAL ROAD ::: BHAINSA
PROPRIETOR ::: KARNE NIKHIL KUMAR
PROJECTED BALANCE SHEET
Rs in Lakhs
Provisional Estimated Projected Projected Projected Projected
Financial Year 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28
No.of months 2 12 12 12 12 12
CURRENT LIABILITIES
1. Short-term borrowing from banks (including
bills purchased, discounted & excess
borrowing placed on repayment basis)
i. From applicant bank 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
iii. (of which BP & BD)
Sub-total [i + ii] (A) 0.00 0.00 0.00 0.00 0.00 0.00
2. Short term borrowings from others
3. Sundry Creditors (Trade) 0.00 1.10 1.82 2.19 3.05 3.72
4. Advance payments from customers /
deposits from dealers
5. Provision for taxation 0.00 0.00 0.00 0.00 0.00 0.00
6. Dividend payable
7. Other statutory liabilities (due within 1 year)
8. Deposits / instalments of term loans /
DPGs / debentures etc. (due within 1 year)
9. Other current liabilities & provisions
(due within 1 year) - specify major items 0.00 0.00 0.00 0.00 0.00 0.00
a. Interest accrued
b. Leave encashment provision
c. Other current liabilities/provisions
Sub total [2 to 9] (B) 0.00 1.10 1.82 2.19 3.05 3.72
10. Total current liabilities [A + B] 0.00 1.10 1.82 2.19 3.05 3.72
TERM LIABILITIES
11. Debentures (not maturing within 1 year) 0.00 0.00 0.00 0.00 0.00 0.00
12. Preference Shares (redeemable after 1 year) 0.00 0.00 0.00 0.00 0.00 0.00
13. Term loans (excluding instalments
payable within 1 year) 10.00 8.45 6.70 4.73 2.50 0.00
14. Deferred Payment Credits (excluding
instalments due within 1 year) 0.00 0.00 0.00 0.00 0.00 0.00
15. Term deposits (repayable after 1 year) 0.00 0.00 0.00 0.00 0.00 0.00
16. Other term liabilities 0.00 0.00 0.00 0.00 0.00 0.00
17. Total Term Liabilities [11 to 16] 10.00 8.45 6.70 4.73 2.50 0.00
18. Total Outside Liabilities [10 + 17] 10.00 9.55 8.52 6.92 5.55 3.72
NET WORTH
19. Ordinary Share Capital 4.50 4.98 8.06 11.15 14.67 18.10
20. General Reserve 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
22. Other Reserves (excluding Provisions) 0.00 0.00 0.00 0.00 0.00 0.00
23. Surplus (+) or deficit (-) in Profit & Loss a/c 0.48 4.08 5.10 6.52 7.43 8.52
23. a. P&L Account s 0.00 0.00 0.00 0.00 0.00 0.00
b. Deferred Tax Liability 0.00 0.00 0.00 0.00 0.00 0.00
Les c. Drwaings 0.00 1.00 2.00 3.00 4.00 5.00
24. Net Worth 4.98 8.06 11.15 14.67 18.10 21.62

25. TOTAL LIABILITIES [18 + 24] 14.98 17.61 19.67 21.59 23.65 25.34
 FORM III - ANALYSIS OF BALANCE SHEET (Continued)
ASSETS
M/S NK RESTAURANT ::: NIRMAL ROAD ::: BHAINSA
PROPRIETOR ::: KARNE NIKHIL KUMAR
Rs in Lakhs
Provisional Estimated Projected Projected Projected Projected
Financial Year 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28
No.of months 2 12 12 12 12 12
CURRENT ASSETS
26. Cash and Bank Balances 9.12 7.82 8.64 8.68 9.58 9.77
27. Investments (other than long term)
i. Govt. and other trustee securities 0.00 0.00 0.00 0.00 0.00 0.00
ii. Fixed Deposits with banks 0.00 0.00 0.00 0.00 0.00 0.00
28. i. Receivables other than deferred &
exports (incldg. bills purchased and
discounted by banks) 0.00 1.52 2.20 3.45 4.19 5.25
ii. Export receivables (incldg. bills
purchased/discounted by banks) 0.00 0.00 0.00 0.00 0.00 0.00
29. Instalments of deferred receivables
(due within 1 year) 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
i. Raw materials (including stores and
other items used in the process of
manufacture) 0.00 0.00 0.00 0.00 0.00 0.00
a. Imported
b. Indigenous 0.00 0.00 0.00 0.00 0.00 0.00
ii. Stocks-in-process 0.00 0.00 0.00 0.00 0.00 0.00
iii. Finished goods 0.48 3.58 4.76 5.91 6.79 7.62
iv. Other consumable spares 0.00 0.00 0.00 0.00 0.00 0.00
a. Imported
b. Indigenous 0.00 0.00 0.00 0.00 0.00 0.00
31. Advances to suppliers of raw materials
and stores/spares
32. Advance payment of taxes
33. Other current assets (specify major items) 0.00 0.00 0.00 0.00 0.00 0.00
a. Deposits and advances 0.00 0.00 0.00 0.00 0.00 0.00
b. Customs & Excise
c. Advance tax
d.
34. Total Current Assets (26 to 33) 9.60 12.92 15.60 18.04 20.56 22.64
FIXED ASSETS
35. Gross Block (land, building, machinery,
work-in-progress) 5.75 5.38 4.68 4.08 3.56 3.11
36. Depreciation to date 0.37 0.70 0.60 0.52 0.45 0.39
37. Net Block (35 - 36) 5.38 4.68 4.08 3.56 3.11 2.72

OTHER NON-CURRENT ASSETS

38. Investments/book debts/advances/deposits
which are not current assets
i. a. Investments in subsidiary
companies / affiliates 0.00 0.00 0.00 0.00 0.00 0.00
b. Others 0.00 0.00 0.00 0.00 0.00 0.00
ii. Advances to suppliers of capital goods
and contractors
iii. Deferred receivables (maturity
exceeding 1 year) 0.00 0.00 0.00 0.00 0.00 0.00
iv. Others 0.00 0.00 0.00 0.00 0.00 0.00
a. Deposits & Advances 0.00 0.00 0.00 0.00 0.00 0.00
b.
c.
d. Receivables. over 6 months 0.00 0.00 0.00 0.00 0.00 0.00
39. Non-consumable stores and spares
40. Other non-current assets including
dues from directors
41. Total Other Non-current Assets (38 to 40) 0.00 0.00 0.00 0.00 0.00 0.00

42. Intangible Assets (patents, good will,

prelim.expenses, bad / doubtful debts not
provided for, etc.
43. Total Assets (34+37+41+42) 14.98 17.60 19.68 21.60 23.67 25.36
44. Tangible Net Worth (24 - 42) 4.98 8.06 11.15 14.67 18.10 21.62
45. Net Working Capital (34 - 10) 9.60 11.82 13.78 15.85 17.51 18.92

46. Current Ratio (34 / 10) #DIV/0! 11.75 8.57 8.24 6.74 6.09
47. Total OUTSIDE Liabilities / Tangible
Net Worth (18 / 44) 2.01 1.18 0.76 0.47 0.31 0.17
48. Total TERM Liabilities / Tangible
Net Worth (17 / 44) 2.01 1.18 0.76 0.47 0.31 0.17

ADDITIONAL INFORMATION
A. Arrears of depreciation N/A N/A N/A N/A N/A N/A
B. Contingent Liabilities:
i. Arrears of cumulative dividends N/A N/A N/A N/A N/A N/A
ii. Gratuity liability not provided for N/A N/A N/A N/A N/A N/A
iii. Disputed excise / customs /
tax liabilities N/A N/A N/A N/A N/A N/A
iv. Other liabilities not provided for N/A N/A N/A N/A N/A N/A
 FORM IV
M/S NK RESTAURANT ::: NIRMAL ROAD ::: BHAINSA
PROPRIETOR ::: KARNE NIKHIL KUMAR
Provisional Estimated Projected Projected Projected Projected
Financial Year 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28
A. CURRENT ASSETS
1. Raw materials (incl. stores & other items
used in the process of manufacture)
a. Imported - - - - -
Month's Consumption - - - - -
b. Indigenous - - - - -
Month's Consumption
2. Other Consumable spares, excluding
those included in 1 above
a. Imported - - - - -
Month's Consumption - - - - -
b. Indigenous - - - - -
Month's Consumption - - - - -
3. Stock-in-process - - - - -
Month's cost of production
4. Finished goods 0.48 3.58 4.76 5.91 6.79 7.62
Number of Days of Domestic Sales 30.00 30.00 30.00 30.00 30.00 30.00
5. Receivables other than export & deferred
receivables (incl. bills purchased &
discounted by bankers) 0.00 1.52 2.20 3.45 4.19 5.25
Number of Days domestic sales: excluding 30.00 30.00 30.00 30.00 30.00 30.00
deferred payment sales
6. Export receivables (incl. bills purchased
and discounted) - - - - - -
Month's export sales - - - - - -
7. Advances to suppliers of raw materials & - - - - - -
stores / spares, consumables
8. Other current assets incl. cash & bank
balances & deferred receivables due
within one year
Cash and Bank Balances 9.12 7.82 8.64 8.68 9.58 9.77
Investments (other than long term):
i. Govt. and other trustee securities
ii. Fixed Deposits with banks - - - - - -
Instalments of deferred receivables - - - - - -
(due within 1 year) - - - - - -
Advance payment of taxes - - - - - -
Other current assets - - - - - -
9. Total Current Assets 9.60 12.92 15.60 18.04 20.56 22.64
(To agree with item 34 in Form III)
 FORM IV
COMPARATIVE STATEMENT OF CURRENT ASSETS AND CURRENT LIABILITIES
M/S NK RESTAURANT ::: NIRMAL ROAD ::: BHAINSA
PROPRIETOR ::: KARNE NIKHIL KUMAR
Rs in Lakhs
Provisional Estimated Projected Projected Projected Projected
Financial Year 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28
B. CURRENT LIABILITIES
(Other than bank borrowings for working capital)

10. Creditors for purchase of raw materials,

stores & consumable spares 0.00 1.10 1.82 2.19 3.05 3.72
Number of Days purchases 0.00 0.00 0.00 0.00 0.00 0.00
11. Advances from customers 0.00 0.00 0.00 0.00 0.00 0.00
12. Statutory liabilities 0.00 0.00 0.00 0.00 0.00 0.00
13. Other current liabilities: 0.00 0.00 0.00 0.00 0.00 0.00
Short term borrowings from others
Provision for taxation 0.00 0.00 0.00 0.00 0.00 0.00
Dividend payable - - - - - -
Deposits / instalments of term loans / DPGs - - - - - -
/ debentures etc. (due within 1 year) - - - - - -
Other current liabilities & provisions - - - - - -
(due within 1 year) 0.00 0.00 0.00 0.00 0.00 0.00
14. Total (To agree with total B of Form-III) 0.00 1.10 1.82 2.19 3.05 3.72
 COMPUTATION OF DSCR FOR TERM-LOAN

2022-23 2023-24 2024-25 2025-26 2026-27 2027-28

A.Sources
Net Income 0.48 4.08 5.10 6.52 7.43 8.52
PAT 0.48 4.08 5.10 6.52 7.43 8.52
Depreciation 0.37 0.70 0.60 0.52 0.45 0.39
less investment
Sub-Total 0.85 4.78 5.70 7.04 7.88 8.91
Interest 0.00 1.12 0.92 0.70 0.45 0.17
Total(A) 0.85 5.89 6.62 7.74 8.33 9.08

B.Repayment
TL Repayment 0.00 1.55 1.75 1.97 2.22 2.50
Sub-Total 0.00 1.55 1.75 1.97 2.22 2.50
Interest 0.00 1.12 0.92 0.70 0.45 0.17
Total (B) 0.00 2.67 2.67 2.67 2.67 2.67

Net DSCR #DIV/0! 2.21 2.48 2.90 3.12 3.40

Avg DSCR 2.82

 CALCULATION OF INTEREST ON TERM LOAN
ROI @ 12.00%
Year-2022-23
[Rs.in lacs]
Months Op.Bal. Install Intt. Prinipal Closing

Apr-22 0.00 0.000 0.000 0.000 0.00

May-22 0.00 0.000 0.000 0.000 0.00
Jun-22 0.00 0.000 0.000 0.000 0.00
July-22 0.00 0.000 0.000 0.000 0.00
Aug-22 0.00 0.000 0.000 0.000 0.00
Sep-22 0.00 0.000 0.000 0.000 0.00
Oct-22 0.00 0.000 0.000 0.000 0.00
Nov-22 0.00 0.000 0.000 0.000 0.00
Dec-22 0.00 0.000 0.000 0.000 0.00
Jan-23 0.00 0.000 0.000 0.000 0.00
Feb-23 10.00 0.000 0.000 0.000 10.00
Mar-23 10.00 0.000 0.000 0.000 10.00

Total 0.000 0.000 0.000 10.00

Year-2023-24
[Rs.in lacs]
Months Op.Bal. Install Intt. Prinipal Closing

Apr-23 1 10.00 0.222 0.100 0.122 9.88

May-23 2 9.88 0.222 0.099 0.124 9.75
Jun-23 3 9.75 0.222 0.098 0.125 9.63
July-23 4 9.63 0.222 0.096 0.126 9.50
Aug-23 5 9.50 0.222 0.095 0.127 9.38
Sep-23 6 9.38 0.222 0.094 0.129 9.25
Oct-23 7 9.25 0.222 0.092 0.130 9.12
Nov-23 8 9.12 0.222 0.091 0.131 8.99
Dec-23 9 8.99 0.222 0.090 0.133 8.85
Jan-24 10 8.85 0.222 0.089 0.134 8.72
Feb-24 11 8.72 0.222 0.087 0.135 8.58
Mar-24 12 8.58 0.222 0.086 0.137 8.45

Total 2.669 1.116 1.553 8.45

Year-2024-25
[Rs.in lacs]
Months Op.Bal. Install Intt. Prinipal Closing

Apr-24 13 8.45 0.222 0.084 0.138 8.31

May-24 14 8.31 0.222 0.083 0.139 8.17
Jun-24 15 8.17 0.222 0.082 0.141 8.03
July-24 16 8.03 0.222 0.080 0.142 7.89
Aug-24 17 7.89 0.222 0.079 0.144 7.74
Sep-24 18 7.74 0.222 0.077 0.145 7.60
Oct-24 19 7.60 0.222 0.076 0.146 7.45
Nov-24 20 7.45 0.222 0.075 0.148 7.30
Dec-24 21 7.30 0.222 0.073 0.149 7.15
Jan-25 22 7.15 0.222 0.072 0.151 7.00
Feb-25 23 7.00 0.222 0.070 0.152 6.85
Mar-25 24 6.85 0.222 0.069 0.154 6.70

Total 2.669 0.919 1.750 6.70

Year-2025-26
[Rs.in lacs]
Months Op.Bal. Install Intt. Prinipal Closing

Apr-25 25 6.70 0.222 0.067 0.155 6.54

May-25 26 6.54 0.222 0.065 0.157 6.38
Jun-25 27 6.38 0.222 0.064 0.159 6.23
July-25 28 6.23 0.222 0.062 0.160 6.07
Aug-25 29 6.07 0.222 0.061 0.162 5.90
Sep-25 30 5.90 0.222 0.059 0.163 5.74
Oct-25 31 5.74 0.222 0.057 0.165 5.58
Nov-25 32 5.58 0.222 0.056 0.167 5.41
Dec-25 33 5.41 0.222 0.054 0.168 5.24
Jan-26 34 5.24 0.222 0.052 0.170 5.07
Feb-26 35 5.07 0.222 0.051 0.172 4.90
Mar-26 36 4.90 0.222 0.049 0.173 4.73

Total 2.669 0.698 1.972 4.73

Year-2026-27
[Rs.in lacs]
Months Op.Bal. Install Intt. Prinipal Closing

Apr-26 37 4.73 0.222 0.047 0.175 4.55

May-26 38 4.55 0.222 0.046 0.177 4.37
Jun-26 39 4.37 0.222 0.044 0.179 4.19
July-26 40 4.19 0.222 0.042 0.180 4.01
Aug-26 41 4.01 0.222 0.040 0.182 3.83
Sep-26 42 3.83 0.222 0.038 0.184 3.65
Oct-26 43 3.65 0.222 0.036 0.186 3.46
Nov-26 44 3.46 0.222 0.035 0.188 3.27
Dec-26 45 3.27 0.222 0.033 0.190 3.08
Jan-27 46 3.08 0.222 0.031 0.192 2.89
Feb-27 47 2.89 0.222 0.029 0.194 2.70
Mar-27 48 2.70 0.222 0.027 0.195 2.50

Total 2.669 0.448 2.222 2.50

Year-2027-28
[Rs.in lacs]
Months Op.Bal. Install Intt. Prinipal Closing

Apr-27 49 2.50 0.222 0.025 0.197 2.31

May-27 50 2.31 0.222 0.023 0.199 2.11
Jun-27 51 2.11 0.222 0.021 0.201 1.91
July-27 52 1.91 0.222 0.019 0.203 1.70
Aug-27 53 1.70 0.222 0.017 0.205 1.50
Sep-27 54 1.50 0.222 0.015 0.207 1.29
Oct-27 55 1.29 0.222 0.013 0.210 1.08
Nov-27 56 1.08 0.222 0.011 0.212 0.87
Dec-27 57 0.87 0.222 0.009 0.214 0.65
Jan-28 58 0.65 0.222 0.007 0.216 0.44
Feb-28 59 0.44 0.222 0.004 0.218 0.22
Mar-28 60 0.22 0.222 0.002 0.220 0.00

Total 2.669 0.166 2.504 0.00

Year-2028-29
[Rs.in lacs]
Months Op.Bal. Install Intt. Prinipal Closing

Apr-28 0.00 0.000 0.000 0.000 0.00

May-28 0.00 0.000 0.000 0.000 0.00
Jun-28 0.00 0.000 0.000 0.000 0.00
July-28 0.00 0.000 0.000 0.000 0.00
Aug-28 0.00 0.000 0.000 0.000 0.00
Sep-28 0.00 0.000 0.000 0.000 0.00
Oct-28 0.00 0.000 0.000 0.000 0.00
Nov-28 0.00 0.000 0.000 0.000 0.00
Dec-28 0.00 0.000 0.000 0.000 0.00
Jan-29 0.00 0.000 0.000 0.000 0.00
Feb-29 0.00 0.000 0.000 0.000 0.00
Mar-29 0.00 0.000 0.000 0.000 0.00

Total 0.000 0.000 0.000 0.00

Year-2029-30
[Rs.in lacs]
Months Op.Bal. Install Intt. Prinipal Closing

Apr-29 0.00 0.000 0.000 0.000 0.00

May-29 0.00 0.000 0.000 0.000 0.00
Jun-29 0.00 0.000 0.000 0.000 0.00
July-29 0.00 0.000 0.000 0.000 0.00
Aug-29 0.00 0.000 0.000 0.000 0.00
Sep-29 0.00 0.000 0.000 0.000 0.00
Oct-29 0.00 0.000 0.000 0.000 0.00
Nov-29 0.00 0.000 0.000 0.000 0.00
Dec-29 0.00 0.000 0.000 0.000 0.00
Jan-30 0.00 0.000 0.000 0.000 0.00
Feb-30 0.00 0.000 0.000 0.000 0.00
Mar-30 0.00 0.000 0.000 0.000 0.00

Total 0.000 0.000 0.000 0.00

NOTES & ASSUMPTIONS

1. Assumed that Loan Sanctioned and Disbursed in the month of Febravary-2023 and
repayment of Instalment will commences from April-2023.

2. Assumed that 2 Months Holiday Period ( Moratorium) allowed for repayment of Instalments

3. Assumed that instalment includes Bank processing Charges and other Charges if any
 DEPRECIATION STATEMENT
WDV as on 01- Additions WDV as on 31-
Particulars Rate Total Dep
04-2022 Before After 03-2023

Plant & Machinary 15% - 3,45,000.00 3,45,000.00 25,875.00 3,19,125.00

Furniture 10% - 2,30,000.00 2,30,000.00 11,500.00 2,18,500.00

Total - - 5,75,000.00 5,75,000.00 37,375.00 5,37,625.00

WDV as on 01- Additions WDV as on 31-

Particulars Rate Total Dep
04-2023 Before After 03-2024

Plant & Machinary 15% 3,19,125.00 - - 3,19,125.00 47,868.75 2,71,256.25

Furniture 10% 2,18,500.00 - - 2,18,500.00 21,850.00 1,96,650.00

Total 5,37,625.00 - - 5,37,625.00 69,718.75 4,67,906.25

WDV as on 01- Additions WDV as on 31-

Particulars Rate Total Dep
04-2024 Before After 03-2025

Plant & Machinary 15% 2,71,256.25 - - 2,71,256.25 40,688.44 2,30,567.81

Furniture 10% 1,96,650.00 - - 1,96,650.00 19,665.00 1,76,985.00

Total 4,67,906.25 - - 4,67,906.25 60,353.44 4,07,552.81

WDV as on 01- Additions WDV as on 31-

Particulars Rate Total Dep
04-2025 Before After 03-2026

Plant & Machinary 15% 2,30,567.81 - - 2,30,567.81 34,585.17 1,95,982.64

Furniture 10% 1,76,985.00 1,76,985.00 17,698.50 1,59,286.50

Total 4,07,552.81 - - 4,07,552.81 52,283.67 3,55,269.14

WDV as on 01- Additions WDV as on 31-

Particulars Rate Total Dep
04-2026 Before After 03-2027

Plant & Machinary 15% 1,95,982.64 - - 1,95,982.64 29,397.40 1,66,585.24

Furniture 10% 1,59,286.50 1,59,286.50 15,928.65 1,43,357.85

Total 3,55,269.14 - - 3,55,269.14 45,326.05 3,09,943.09

WDV as on 01- Additions WDV as on 31-

Particulars Rate Total Dep
04-2027 Before After 03-2028
Plant & Machinary 15% 1,66,585.24 - - 1,66,585.24 24,987.79 1,41,597.46
Furniture 10% 1,43,357.85 1,43,357.85 14,335.79 1,29,022.07

Total 3,09,943.09 - - 3,09,943.09 39,323.57 2,70,619.52

WDV as on 01- Additions WDV as on 31-

Particulars Rate Total Dep
04-2028 Before After 03-2029
Plant & Machinary 15% 1,41,597.46 - - 1,41,597.46 21,239.62 1,20,357.84
Furniture 10% 1,29,022.07 1,29,022.07 12,902.21 1,16,119.86

Total 2,70,619.52 - - 2,70,619.52 34,141.83 2,36,477.70

1) Depreciation is calculated at 15%,10% on Plant& Machinary and Furniture respectively.