PROJECT PROFILE OF

M/S S M ENTERPRISES.

Annexture I

Sources of Funds AMOUNT Rs (Lac)

1. Bank Loan 90.00

2. Owners Contribution 25.00

Total .. RS. 115.00

Breakup of Capital Cost

1. TOTAL COST 115.00

Total .. RS. 115.00

 Annexture II

REPAYMENT OF TERM LOAN AND CALCULATION OF INTEREST

Loan Amount Rs. 9000000.00

Interest 10.25% p.a
Moratorium period -
Repayment period Monthly 60 Installments

Year Outstanding Repayment Interest Principle Principle Interest

Amount EMI Portion (CUM)
2024

1st Instt. 9000000.00 192332.37 76875.00 115457.37 8884542.63 76875.00

2nd Instt. 8884542.63 192332.37 75889.00 116443.37 8768099.25 152764.00
3rd Instt. 8768099.25 192332.37 74894.00 117438.37 8650660.88 227658.00
4th Instt. 8650660.88 192332.37 73891.00 118441.37 8532219.50 301549.00
5th Instt. 8532219.50 192332.37 72879.00 119453.37 8412766.13 374428.00
6th Instt. 8412766.13 192332.37 71859.00 120473.37 8292292.75 446287.00
7th Instt. 8292292.75 192332.37 70830.00 121502.37 8170790.38 517117.00
8th Instt. 8170790.38 192332.37 69792.00 122540.37 8048250.00 586909.00
9th Instt. 8048250.00 192332.37 68745.00 123587.37 7924662.63 655654.00
10th Instt. 7924662.63 192332.37 67690.00 124642.37 7800020.25 723344.00
11th Instt. 7800020.25 192332.37 66625.00 125707.37 7674312.88 789969.00
12th Instt. 7674312.88 192332.37 65551.00 126781.37 7547531.51 855520.00

2025
1st Instt. 7547531.51 192332.37 64468.00 127864.37 7419667.13 64468.00
2nd Instt. 7419667.13 192332.37 63376.00 128956.37 7290710.76 127844.00
3rd Instt. 7290710.76 192332.37 62275.00 130057.37 7160653.38 190119.00
4th Instt. 7160653.38 192332.37 61164.00 131168.37 7029485.01 251283.00
5th Instt. 7029485.01 192332.37 60044.00 132288.37 6897196.63 311327.00
6th Instt. 6897196.63 192332.37 58914.00 133418.37 6763778.26 370241.00
7th Instt. 6763778.26 192332.37 57774.00 134558.37 6629219.88 428015.00
8th Instt. 6629219.88 192332.37 56625.00 135707.37 6493512.51 484640.00
9th Instt. 6493512.51 192332.37 55465.00 136867.37 6356645.14 540105.00
10th Instt. 6356645.14 192332.37 54296.00 138036.37 6218608.76 594401.00
11th Instt. 6218608.76 192332.37 53117.00 139215.37 6079393.39 647518.00
12th Instt. 6079393.39 192332.37 51928.00 140404.37 5938989.01 699446.00

2
 Year Outstanding Repayment Interest Principle Principle Interest
Amount EMI Portion (CUM)
2026
1st Instt. 5938989.01 192332.37 50729.00 141603.37 5797385.64 50729.00
2nd Instt. 5797385.64 192332.37 49519.00 142813.37 5654572.26 100248.00
3rd Instt. 5654572.26 192332.37 48299.00 144033.37 5510538.89 148547.00
4th Instt. 5510538.89 192332.37 47069.00 145263.37 5365275.51 195616.00
5th Instt. 5365275.51 192332.37 45828.00 146504.37 5218771.14 241444.00
6th Instt. 5218771.14 192332.37 44577.00 147755.37 5071015.76 286021.00
7th Instt. 5071015.76 192332.37 43315.00 149017.37 4921998.39 329336.00
8th Instt. 4921998.39 192332.37 42042.00 150290.37 4771708.02 371378.00
9th Instt. 4771708.02 192332.37 40758.00 151574.37 4620133.64 412136.00
10th Instt. 4620133.64 192332.37 39464.00 152868.37 4467265.27 451600.00
11th Instt. 4467265.27 192332.37 38158.00 154174.37 4313090.89 489758.00
12th Instt. 4313090.89 192332.37 36841.00 155491.37 4157599.52 526599.00

2027
1st Instt. 4157599.52 192332.37 35513.00 156819.37 4000780.14 35513.00
2nd Instt. 4000780.14 192332.37 34173.00 158159.37 3842620.77 69686.00
3rd Instt. 3842620.77 192332.37 32822.00 159510.37 3683110.39 102508.00
4th Instt. 3683110.39 192332.37 31460.00 160872.37 3522238.02 133968.00
5th Instt. 3522238.02 192332.37 30086.00 162246.37 3359991.65 164054.00
6th Instt. 3359991.65 192332.37 28700.00 163632.37 3196359.27 192754.00
7th Instt. 3196359.27 192332.37 27302.00 165030.37 3031328.90 220056.00
8th Instt. 3031328.90 192332.37 25893.00 166439.37 2864889.52 245949.00
9th Instt. 2864889.52 192332.37 24471.00 167861.37 2697028.15 270420.00
10th Instt. 2697028.15 192332.37 23037.00 169295.37 2527732.77 293457.00
11th Instt. 2527732.77 192332.37 21591.00 170741.37 2356991.40 315048.00
12th Instt. 2356991.40 192332.37 20133.00 172199.37 2184792.02 335181.00

2028
1st Instt. 2184792.02 192332.37 18662.00 173670.37 2011121.65 18662.00
2nd Instt. 2011121.65 192332.37 17178.00 175154.37 1835967.27 35840.00
3rd Instt. 1835967.27 192332.37 15682.00 176650.37 1659316.90 51522.00
4th Instt. 1659316.90 192332.37 14173.00 178159.37 1481157.53 65695.00
5th Instt. 1481157.53 192332.37 12652.00 179680.37 1301477.15 78347.00
6th Instt. 1301477.15 192332.37 11117.00 181215.37 1120261.78 89464.00
7th Instt. 1120261.78 192332.37 9569.00 182763.37 937498.40 99033.00
8th Instt. 937498.40 192332.37 8008.00 184324.37 753174.03 107041.00
9th Instt. 753174.03 192332.37 6433.00 185899.37 567274.65 113474.00
10th Instt. 567274.65 192332.37 4845.00 187487.37 379787.28 118319.00
11th Instt. 379787.28 192332.37 3244.00 189088.37 190698.90 121563.00
12th Instt. 190698.90 192333.51 1629.00 190697.61 1.29 123192.00

3
Year Outstanding Repayment Interest Principle Principle Interest
Amount EMI Portion (CUM)

4
 Annexure III

WORKING CAPITAL REQUIREMENT

A. YEAR F Y 2022-23 F Y 2023-24 F Y 2024-25 F Y 2025-26 F Y 2026-27 F Y 2027-28

Current Assets
Debtor 838696.00 1445145.00 1950946.00 2302116.00 2716497.00 3205466.00
Closing Stock 0.00 0.00 0.00 0.00 0.00 0.00
Cash and Bank 435991.00 377845.38 2624765.33 6207878.13 11310417.61 16972521.75

Total A 1274687.00 1822990.38 4575711.33 8509994.13 14026914.61 20177987.75

Current Liabilities
Creditors 295896.00 340280.00 387919.00 446107.00 526406.00 621159.00

Total B 295896.00 340280.00 387919.00 446107.00 526406.00 621159.00

Working Capital (A-B) 978791.00 1482710.38 4187792.33 8063887.13 13500508.61 19556828.75

Less Margin @ 40% 391516.40 593084.15 1675116.93 3225554.85 5400203.44 7822731.50

Permissible Bank Finance 587274.60 889626.23 2512675.40 4838332.28 8100305.16 11734097.25

Annexure IV

DEBT SERVICE COVERAGE RATIO

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

Net Profit 930650.00 2206966.50 3126489.45 4023099.30 4859106.66 5793585.13

Interest on Term Loan 501534.00 10597.00 8497.00 6188.00 3648.00 917.00
Depreciation 1774465.00 4341649.00 3686763.00 3131770.00 2661001.00 2261416.00

Total 3206649.00 6559212.50 6821749.45 7161057.30 7523755.66 8055918.13

Interest on Term Loan 501534.00 10597.00 8497.00 6188.00 3648.00 917.00

Installment Of Term Loan 7910.00 31640.00 31640.00 31640.00 31640.00 23730.00

Total 509444.00 42237.00 40137.00 37828.00 35288.00 24647.00

Debt Service 6.29 155.30 169.96 189.31 213.21 326.85

Coverage Ratio

Max. D S C R 326.85
Min. D S C R 6.29
Avg. D S C R 176.82

The unit has sufficient inflow from the process to meet out the liabillity of the Term Loan Installments and interest
thereon.
 Annexture V

PROJECTION OF PROFITABILITY AND REPAYMENT

PROJECTED
A. YEAR F Y 2022-23 F Y 2023-24 F Y 2024-25 F Y 2025-26 F Y 2026-27 F Y 2027-28

B. Incomes
Gross Receipt 5591308.00 22514215.00 24765637.00 27242201.00 29966421.00 32963063.00
Closing Stock 0.00 0.00 0.00 0.00 0.00 0.00

Total Income 5591308.00 22514215.00 24765637.00 27242201.00 29966421.00 32963063.00

C. Expenses

Opening Stock 0.00 0.00 0.00 0.00 0.00 0.00

Purchases 284520.00 13508529.00 15107039.00 16890165.00 18878845.00 20931545.00
Labour Charges 1142232.00 1256455.00 1444923.00 1589415.00 1748357.00 1923193.00
Packing Material 12414.00 13655.40 15020.94 16523.03 18175.34 19992.87
Power & Fuel 696681.00 766349.00 842984.00 927282.00 1020010.00 1122011.00
Transportation 124520.00 136972.00 150669.00 165736.00 182310.00 200541.00
Salary & Wages Expenses 14141.00 14848.00 16035.00 17643.00 19407.00 21348.00
Rent Paid Shop & Machine 11141.00 12255.10 13480.61 14828.67 16312.00 17943.00
Shop Expenses 12850.00 14135.00 15549.00 17104.00 18814.00 20695.00
Rep. & Maint. 12120.00 13332.00 14665.00 16132.00 17745.00 19520.00
Stationary Exp 3750.00 4125.00 4538.00 4992.00 5491.00 6040.00
Telephone Exp 9000.00 9900.00 10890.00 11979.00 13177.00 14495.00
Travelling Exp 13440.00 14784.00 16262.00 17888.00 19677.00 21645.00
Depreciation 1774465.00 4341649.00 3686763.00 3131770.00 2661001.00 2261416.00

Total Expenses 4111274.00 20106988.50 21338818.55 22821457.71 24619321.34 26580384.87

D. Profit before Interest & Tax 1480034.00 2407226.50 3426818.45 4420743.30 5347099.66 6382678.13

Interset on Loan & CC 501534.00 10597.00 8497.00 6188.00 3648.00 917.00

E. Profit after Interest 978500.00 2396629.50 3418321.45 4414555.30 5343451.66 6381761.13

Provision for Tax 47850.00 189663.00 291832.00 391456.00 484345.00 588176.00

F. Profit after tax provision 930650.00 2206966.50 3126489.45 4023099.30 4859106.66 5793585.13

Depreciation Added Back 1774465.00 4341649.00 3686763.00 3131770.00 2661001.00 2261416.00

G. Net Cash Accruals 2705115.00 6548615.50 6813252.45 7154869.30 7520107.66 8055001.13

H. Net Profit Ratio 17.50 10.64 13.80 16.20 17.83 19.36

 Annexture VI

BREAK EVEN POINT

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

A. Receipts 5591308.00 22514215.00 24765637.00 27242201.00 29966421.00 32963063.00

Closing Stock 0.00 0.00 0.00 0.00 0.00 0.00

B. Variable Cost

Opening Stock 0.00 0.00 0.00 0.00 0.00 0.00

Purchases 284520.00 13508529.00 15107039.00 16890165.00 18878845.00 20931545.00
Labour Charges 1142232.00 1256455.00 1444923.00 1589415.00 1748357.00 1923193.00
Power & Fuel 696681.00 766349.00 842984.00 927282.00 1020010.00 1122011.00
Transportation 124520.00 136972.00 150669.00 165736.00 182310.00 200541.00
Salary & Wages Expenses 14141.00 14848.00 16035.00 17643.00 19407.00 21348.00
Rent Paid Shop & Machine 11141.00 12255.10 13480.61 14828.67 16312.00 17943.00
Shop Expenses 12850.00 14135.00 15549.00 17104.00 18814.00 20695.00
Rep. & Maint. 12120.00 13332.00 14665.00 16132.00 17745.00 19520.00
Stationary Exp 3750.00 4125.00 4538.00 4992.00 5491.00 6040.00
Telephone Exp 9000.00 9900.00 10890.00 11979.00 13177.00 14495.00
Travelling Exp 13440.00 14784.00 16262.00 17888.00 19677.00 21645.00

Total 2324395.00 15751684.10 17637034.61 19673164.67 21940145.00 24298976.00

C. Contribution 3266913.00 6762530.90 7128602.39 7569036.33 8026276.00 8664087.00

D. Fixed Cost

Interset on Loan & CC 501534.00 10597.00 8497.00 6188.00 3648.00 917.00

Depreciation 1774465.00 4341649.00 3686763.00 3131770.00 2661001.00 2261416.00

Total Fixed Cost 2275999.00 4352246.00 3695260.00 3137958.00 2664649.00 2262333.00

Total Cash Fixed Cost 501534.00 10597.00 8497.00 6188.00 3648.00 917.00

Profit 990914.00 2410284.90 3433342.39 4431078.33 5361627.00 6401754.00

Break Even Point % 69.67 64.36 51.84 41.46 33.20 26.11

 Annexture VII

CASH FLOW STATEMENT

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

A. SOURCES OF FUNDS

Cash Accruals 1480034.00 2407226.50 3426818.45 4420743.30 5347099.66 6382678.13

Increase in Capital 2602409.00 0.00 0.00 0.00 0.00 0.00
Depreciation 1774465.00 4341649.00 3686763.00 3131770.00 2661001.00 2261416.00
Increase in Term Loan 0.00 9000000.00 0.00 0.00 0.00 0.00
Increase in CC Loan 0.00 0.00 0.00 0.00 0.00 0.00
Creditors 295896.00 44384.00 47639.00 58188.00 80299.00 94753.00

TOTAL SOURCES (A) 6152804.00 15793259.50 7161220.45 7610701.30 8088399.66 8738847.13

B. APPLICATION OF FUNDS
Increase in Capital Exp. 0.00 11500000.00 0.00 0.00 0.00 0.00
Decrease in Term Loan 7910.00 31640.00 31640.00 31640.00 31640.00 23730.00
Decrease in Cash Credit Loan 0.00 0.00 0.00 0.00 0.00 0.00
Drawings 446250.00 490875.00 510510.00 561561.00 617717.10 679488.81
Investment 25000.00 175000.00 0.00 0.00 0.00 0.00
Stock 0.00 0.00 0.00 0.00 0.00 0.00
Interest 501534.00 10597.00 8497.00 6188.00 3648.00 917.00
Debtors 838696.00 606449.00 505801.00 351170.00 414381.00 488969.00

TOTAL APPLICATION (B) 1867240.00 13004224.00 1348280.00 1342015.00 1551731.10 1781280.81

C. Opening Balance 0.00 4285564.00 7074599.50 12887539.95 19156226.25 25692894.64

D. Net Surplus (A-B) 4285564.00 2789035.50 5812940.45 6268686.30 6536668.56 6957566.32
E. Closing Balance 4285564.00 7074599.50 12887539.95 19156226.25 25692894.64 32650460.96
 Annexture VIII

PROJECTED BALANCE SHEETS

F Y 2022-23 F Y 2023-24 F Y 2024-25 F Y 2025-26 F Y 2026-27 F Y 2027-28
A. LIABILITIES

1. Capital 2602409.00 3570159.00 5286250.50 7902229.95 11363768.25 15605157.81

Add: Profit for current year 978500.00 2206966.50 3126489.45 4023099.30 4859106.66 5793585.13
Less : Drawing 446250.00 490875.00 510510.00 561561.00 617717.10 679488.81
2070159.00 5286250.50 7902229.95 11363768.25 15605157.81 20719254.13

2. Term Loan 12321904.00 20972564.88 17374904.38 14657690.89 13191921.80 11872729.62

3. Cash Credit Loan 0.00 0.00 0.00 0.00 0.00 0.00

Unsecured Loan 3850000.00
3. Current Liabilities 295896.00 340280.00 387919.00 446107.00 526406.00 621159.00

Total Liabilities 18537959.00 26599095.38 25665053.33 26467566.13 29323485.61 33213142.75

B. ASSETS
1. Gross Block 18805746.00 28917754.00 24576105.00 20889342.00 17757572.00 15096571.00
2. Depreciation 1774465.00 4341649.00 3686763.00 3131770.00 2661001.00 2261416.00
3. Net Block 17238272.00 24576105.00 20889342.00 17757572.00 15096571.00 12835155.00

4. Investment 25000.00 200000.00 200000.00 200000.00 200000.00 200000.00

5. Current Assets
Debtors 838696.00 1445145.00 1950946.00 2302116.00 2716497.00 3205466.00
Closing Stock 0.00 0.00 0.00 0.00 0.00 0.00
Cash and Bank 435991.00 377845.38 2624765.33 6207878.13 11310417.61 16972521.75

Total Assets 18537959.00 26599095.38 25665053.33 26467566.13 29323485.61 33213142.75

Current Ratio 4.31 5.36 11.80 19.08 26.65 32.48

The financial statements of the report has been made on the basis on the generaly accepted accounting policies
and procedure. The facts and the figures are based on the estimation given by the proprietor.
 Annexture IX

Calculation Of Depreciation

15% Dep. Assets10% Derp. Assets 40% Derp. Assets Total

F Y 2022-23 18582321.00 151425.00 72000.00 18805746.00

Depreciation 1774465.00 15143.00 28800.00 1818408.00
WDV 16807856.00 136282.00 43200.00 16987338.00

F Y 2023-24 28738272.00 136282.00 43200.00 28917754.00

Depreciation 4310741.00 13628.00 17280.00 4341649.00
WDV 24427531.00 122654.00 25920.00 24576105.00

F Y 2024-25 24427531.00 122654.00 25920.00 24576105.00

Depreciation 3664130.00 12265.00 10368.00 3686763.00
WDV 20763401.00 15552.00 20889342.00

F Y 2025-26 20763401.00 110389.00 15552.00 20889342.00

Depreciation 3114510.00 11039.00 6221.00 3131770.00
WDV 17648891.00 99350.00 9331.00 17757572.00

F Y 2026-27 17648891.00 99350.00 9331.00 17757572.00

Depreciation 2647334.00 9935.00 3732.00 2661001.00
WDV 15001557.00 89415.00 5599.00 15096571.00

F Y 2027-28 15001557.00 89415.00 5599.00 15096571.00

Depreciation 2250234.00 8942.00 2240.00 2261416.00
WDV 12751323.00 80473.00 3359.00 12835155.00