B-PLAN GROUP 30

NAME ROLL NUMBER SAP

Elvia Varghese A016 74022119264
Shivam Murarka I033 74022119110
Vidit Khemani I043 74022119722
Pranitha Deverchetty C034 74022119918
Vinpreet Singh Narula C061 74022120210
Shrushti Mehta H038 74022120086
 Name Position Stake

Shivam Murarka Chief Executive Officer 16.67%

Pranitha Deverachetty Chief Financial Officer 16.67%

Chief Business Development
Shrushti Mehta 16.67%
Officer
Vinpreet Singh Narula Chief Operating Officer 16.67%

Vidit Khemani Chief Marketing Officer 16.67%

Elvia Varghese Chief Strategy Officer 16.67%

Total Equity

Total Loan Taken

 Investment
Source of Funds
₹ 1,000,000.00

₹ 1,000,000.00

₹ 1,000,000.00

₹ 1,000,000.00

₹ 1,000,000.00

₹ 1,000,000.00
Total Equity Total Loan Taken
₹ 6,000,000.00

₹ 6,000,000.00
nds

l Loan Taken
 INPUTS

1) Asset Requirements:
Basic machines & assets are as follows:

Machine Unit Price

Double disc refiner 1 25,000.00
Twin shaft High speed Mixer 1 700,000.00
High speed Single shaft stirrer 1 50,000.00
Machinery Cooling plant 1 200,000.00
Water dispenser 1 100,000.00
Furniture 1 50,000.00
Computers 2 16,600.00
1,141,600.00

2) Manpower expenses

Mapower Unit Salary

Skilled PM
Plant Manager 1 25,000.00
Production supervisor 0 20,000.00
Plant operator 0 17,000.00
Accountant 0 25,000.00

Unskilled
Worker 4 10,000.00
Helper 4 8,000.00
Security Guard 3 12,000.00
Housekeeping office boy 1 10,000.00

3) Office and factory rental

Office Rent pm 60,000.00

Office Rent pa 720,000.00

Factory rental
Factory rental pm 600,000
Factory rental pa 7200000
Stable growth rate in rentals 3%

4) Calculation of production pa

Manufacturing Capacity per day 600

 No. of working hours 8
No of working days per month 25
No of working days per annum 300
Total production pa 180,000.00

5) Raw material estimates per 100 litre of paint

Units of
Raw materials Req per 100 litres
measurement
Cow dung 30 kg
Hydrogen peroxide 1.5 litres
Sodium hydroxide 1.5 kg
Cold lime/ Calcium carbonate 40 kg
Colour pigments 25 litres
Oils and resins/Binder 15 litres
Titanium Dioxide 15 kg

Capacity
Year Production
Utilization
2024 50% 90,000.00
2025 60% 108,000.00
2026 70% 126,000.00
2027 80% 144,000.00
2028 90% 162,000.00

6) Forecasted inflation rate

7) 2019 2020 2021

3.73% 6.62% 5.14%

8) Depreciation
Depreciation Rate 10%

9) Selling Price 2024

Estimated selling price per paint bucket 350

Particulars (Sub-
Timeline Particulars (Head)
10) head)
 Website
Annually
Maintenance
-
Posters, Banners,
Advertisement Flexes
(Offline) Community
Beutification project

First 6-monthly SMM-Ads (IG and

Facebook)
Advertisement
(Online)

SEM-Google Ads

Add-on
Influencer Marketing
expenditures
Standard 6-monthly
(To be multiplied)
Painter-incentive costs
(Educational +
refreshment seminars)

11) Power rate unit/hr 6.1

12) Assumptions
The costs have been estimated
1Aat apopulation
Because colour
city-level of 1 Lakh
pigments
(Tier are organic they are a bit more expensive than the usual colour pigment
2), which
2 can be multiplied with the as
individuals
Some costs has
like been
offlinetaken
per the adjusted data of 2011
3 advertisement
desired numbercostsof have
cities tobeen
be
census
estimated
target of Maharashtra
with an towns
extended set
4 and cities for estimation of
of micro assumptions, owing
5 The reachcost of SMM-Ads yields an estimated revenue of ₹ 300000 in the said period
to theadvertisement
advertisement
lack of estimation
expertise of the need and costs
INPUTS

Depreciation HP Consumption per hTime Run (in hrs)

2500 1.4914 0.8
70000 2.2371 1.6
5000 2.60995 1.5
20000 3.7285 2
10000 0 0
5000 0 0
1660 0 0
114,160.00 0 0

Salary Total salary PA

PA
300,000.00 300,000.00
240,000.00 0.00
204,000.00 0.00
300,000.00 0.00
300,000.00

120,000.00 480,000.00
96,000.00 384,000.00
144,000.00 432,000.00
120,000.00 120,000.00
1,416,000.00

litres
litres

Price per unit of

Total cost per 100l
measurement
4 120.00
600 900.00
40 60.00
45 1,800.00
300 7,500.00
45 675.00
265 3,975.00
15,030.00

Paint Buckets
Units of measurement
Purchased
litres 90,200.00
litres 108,200.00
litres 126,200.00
litres 144,200.00
litres 162,200.00

2022 2023 2024 2025 2026

6.70% 5.69% 6.78% 7.18% 7.58%
6% 6%

2025 2026 2027 2028

350 350 350 350

Amount (₹) Break-up & Notes 2024 2025 2026

 Construction to be
taken care on a
2,000.00 personal level

35,000.00

20,000.00 (50-80 Litres)

Target Market: 5000
individuals
CPC
(Photo+Video+Story):
₹ 80
400,000.00
Target Market: 5000
individuals
65,000.00 CPC (Search): ₹ 13
Two posts per
influencer:
Nano: ₹ 6000*2
144,000.00 Micro: ₹ 30000*2

70,000.00 35000*2 950,000.00 1,158,536.59 1,367,073.17

ive than the usual colour pigment

ue of ₹ 300000 in the said period

 2027 2028
7.98% 8.38%
5% 5%

2027 2028
1,575,609.76 1,784,146.34
 COST SHEET

Year 2024 2025 2026 2027

No of units produced 90,000.00 108,000.00 126,000.00 144,000.00

Particulars
RM used
Cow dung 108,000.00 129,600.00 151,200.00 172,800.00
Hydrogen peroxide 810,000.00 972,000.00 1,134,000.00 1,296,000.00
Sodium hydroxide 54,000.00 64,800.00 75,600.00 86,400.00
Cold lime/ Calcium carbonate 1,620,000.00 1,944,000.00 2,268,000.00 2,592,000.00
Colour pigments 6,750,000.00 8,100,000.00 9,450,000.00 10,800,000.00
Oils and resins/Binder 607,500.00 729,000.00 850,500.00 972,000.00
Titanium Dioxide 3,577,500.00 4,293,000.00 5,008,500.00 5,724,000.00
Total RM Used 13,527,000.00 16,232,400.00 18,937,800.00 21,643,200.00

Wages
Unskilled 1,416,000.00 1,517,612.16 1,632,586.46 1,762,801.55

PRIME COST 14,943,000.00 17,750,012.16 20,570,386.46 23,406,001.55

Factory Overheads
Factory rental 7,200,000.00 7,416,000.00 7,638,480.00 7,867,634.40
Electricity and power 148,632.78 159,298.67 171,367.14 185,035.38
Depreciation 120,622.50 120,622.50 120,622.50 120,622.50
Transportation and handling cha 300,000.00 321,528.00 345,886.96 373,474.91

WORKS COST 22,712,255.28 25,767,461.33 28,846,743.06 31,952,768.74

Office and admin exp

Salaries:
Skilled 300,000.00 321,528.00 345,886.96 373,474.91
Office rent 720,000.00 771,667.20 830,128.71 896,339.77
Office electricity 60000 64305.6 69177.392256 74694.9810623

COST OF PRODUCTION 23,792,255.28 26,924,962.13 30,091,936.12 33,297,278.40

Add: Opening stock 0.00 2,114,867.14 1,994,441.64 1,910,599.12
Less: Closing stock 2,114,867.14 1,994,441.64 1,910,599.12 1,849,848.80

COST OF GOODS SOLD 21,677,388.15 27,045,387.63 30,175,778.64 33,358,028.72

Selling and distribution exp

Packaging charges 7,065,000.00 7,571,984.40 8,145,637.94 8,795,334.02
Advertisement and sales promot 950,000.00 1,158,536.59 1,367,073.17 1,575,609.76
TOTAL COST 29,692,388.15 35,775,908.61 39,688,489.75 43,728,972.49

Add: Profit -992,388.15 2,024,091.39 4,411,510.25 6,671,027.51

SALES 28,700,000.00 37,800,000.00 44,100,000.00 50,400,000.00

 2028
162,000.00

194,400.00
1,458,000.00
97,200.00
2,916,000.00
12,150,000.00
1,093,500.00
6,439,500.00
24,348,600.00

1,910,453.81

26,259,053.81

8,103,663.43
200,533.95
120,622.50
404,757.16

35,088,630.85

404,757.16
971,417.19
80951.4326761

36,545,756.64
1,849,848.80
1,804,728.72

36,590,876.72

9,532,031.20
1,784,146.34
47,907,054.26

8,792,945.74

56,700,000.00
 REVENUE MODEL

Particulars 2024 2025

Revenue/Sales - Value 28,700,000.00 37,800,000.00
Growth 31.71%

Volume Production - Qty 90,000 108,000

Actual Stock left 82,000 100,000
Growth 21.95%

Average price per unit

`(from cost sheet) 350 350
Percentage change in average prices
E MODEL

2026 2027 2028

44,100,000.00 50,400,000.00 56,700,000.00
16.67% 14.29% 12.50%

126,000 144,000 162,000

118,000 136,000 154,000
18.00% 15.25% 13.24%

350 350 350

 In the books of Sattva Paints and Blen
Vertical Profit and Loss Statem

2024
Particulars
₹
Revenue/Sales ₹ 28,700,000.00
Expenses:
Purchase
Cow dung ₹ 108,000.00
Hydrogen peroxide ₹ 810,000.00
Sodium hydroxide ₹ 54,000.00
Cold lime/ Calcium carbonate ₹ 1,620,000.00
Colour pigments ₹ 6,750,000.00
Oils and resins/Binder ₹ 607,500.00
Titanium dioxide ₹ 3,577,500.00
Wages ₹ 1,416,000.00
Rent ₹ 7,920,000.00
Electricity ₹ 208,632.78
Salary ₹ 300,000.00
Changes in Stock ₹ -2,114,867.14

Selling & Distribution Expenses:

Advertising and Sales Promotion ₹ 950,000.00
Shipping Costs ₹ 300,000.00
Packaging Costs ₹ 7,065,000.00
Total Costs ₹ 29,571,765.65
EBITDA ₹ -871,765.65
Less: Depreciation & Amortization ₹ 120,622.50
EBIT ₹ -992,388.15
Less: Interest ₹ 504,000.00
Profit before Tax ₹ -1,496,388.15
Tax paid (WN-1) ₹ -
PAT ₹ -1,496,388.15

Working Note 1 2024

Tax rate = 30%
Profit before tax ₹ -1,496,388.15
Tax savings ₹ 448,916.44
Tax amount to be paid ₹ -
Remaining tax savings ₹ 448,916.44
Final Tax amount paid (after adjustment) ₹ -
Final Tax amount paid (after tax incentives of government) ₹ -
ttva Paints and Blends Private Limited
rofit and Loss Statement (in ₹)

2025 2026 2027 2028

₹ ₹ ₹ ₹
₹ 37,800,000.00 ₹ 44,100,000.00 ₹ 50,400,000.00 ₹ 56,700,000.00

₹ 129,600.00 ₹ 151,200.00 ₹ 172,800.00 ₹ 194,400.00

₹ 972,000.00 ₹ 1,134,000.00 ₹ 1,296,000.00 ₹ 1,458,000.00
₹ 64,800.00 ₹ 75,600.00 ₹ 86,400.00 ₹ 97,200.00
₹ 1,944,000.00 ₹ 2,268,000.00 ₹ 2,592,000.00 ₹ 2,916,000.00
₹ 8,100,000.00 ₹ 9,450,000.00 ₹ 10,800,000.00 ₹ 12,150,000.00
₹ 729,000.00 ₹ 850,500.00 ₹ 972,000.00 ₹ 1,093,500.00
₹ 4,293,000.00 ₹ 5,008,500.00 ₹ 5,724,000.00 ₹ 6,439,500.00
₹ 1,517,612.16 ₹ 1,632,586.46 ₹ 1,762,801.55 ₹ 1,910,453.81
₹ 8,187,667.20 ₹ 8,468,608.71 ₹ 8,763,974.17 ₹ 9,075,080.62
₹ 223,604.27 ₹ 240,544.53 ₹ 259,730.36 ₹ 281,485.38
₹ 321,528.00 ₹ 345,886.96 ₹ 373,474.91 ₹ 404,757.16
₹ 120,425.50 ₹ 83,842.52 ₹ 60,750.32 ₹ 45,120.08

₹ 1,158,536.59 ₹ 1,367,073.17 ₹ 1,575,609.76 ₹ 1,784,146.34

₹ 321,528.00 ₹ 345,886.96 ₹ 373,474.91 ₹ 404,757.16
₹ 7,571,984.40 ₹ 8,145,637.94 ₹ 8,795,334.02 ₹ 9,532,031.20
₹ 35,655,286.11 ₹ 39,567,867.25 ₹ 43,608,349.99 ₹ 47,786,431.76
₹ 2,144,713.89 ₹ 4,532,132.75 ₹ 6,791,650.01 ₹ 8,913,568.24
₹ 120,622.50 ₹ 120,622.50 ₹ 120,622.50 ₹ 120,622.50
₹ 2,024,091.39 ₹ 4,411,510.25 ₹ 6,671,027.51 ₹ 8,792,945.74
₹ 504,000.00 ₹ 504,000.00 ₹ 504,000.00 ₹ 504,000.00
₹ 1,520,091.39 ₹ 3,907,510.25 ₹ 6,167,027.51 ₹ 8,288,945.74
₹ 4,622.13 ₹ 761,964.50 ₹ 1,202,570.36 ₹ 1,831,857.01
₹ 1,515,469.25 ₹ 3,145,545.75 ₹ 4,964,457.14 ₹ 6,457,088.73

2025 2026 2027 2028

30% 30% 30% 34%
₹ 1,520,091.39 ₹ 3,907,510.25 ₹ 6,167,027.51 ₹ 8,288,945.74
₹ - ₹ - ₹ - ₹ -
₹ 456,027.42 ₹ 1,172,253.08 ₹ 1,850,108.25 ₹ 2,818,241.55
₹ - ₹ - ₹ - ₹ -
₹ 7,110.97 ₹ 1,172,253.08 ₹ 1,850,108.25 ₹ 2,818,241.55
₹ 4,622.13 ₹ 761,964.50 ₹ 1,202,570.36 ₹ 1,831,857.01
 In the Books of Sattva Paints and Blends Pvt Ltd
Vertical Balance Sheet (in ₹)

Particulars 2024
EQUITY:
Equity Share Capital 6,000,000.00
Other Equity (Reserves & Surplus) -1,496,388.15
Total Equity 4,503,611.85
LIABILITIES:
Non-current liabilities:
Borrowings 6,000,000.00
Deferred tax liabilities (Net) 0.00
Total Non-current liabilities 6,000,000.00
Current liabilities:
Short Term Borrowings 0.00
Financial Liabilities
(i) Trade payables (WN-1)
(ii) Other current liabilities 0.00
Provisions
Current tax liabilities (Net) 0.00
Total Current liabilities 0.00
TOTAL-EQUITY AND LIABILITIES 10,503,611.85
ASSETS
1) Non-current assets
a) Property, Plant and Equipment (Net) 1,069,357.50
b) Intangible assets 0.00
c) Financial Assets (Investments) 0.00
Total Non-current assets 1,069,357.50
Current assets
a) Inventories (WN-2) 2,114,867.14
b) Financial assets
(i) Investments 0.00
(ii) Trade receivables 0.00
(iii) Cash and Cash Equivalents 11,261,834.35
(iv) Bank balances other than Cash Equivalents 0.00
c) Other current assets -3,942,447.14
Total Current assets 9,434,254.35
TOTAL - ASSETS 10,503,611.85

Working note 1: Trade Payables:

Year 2024
 Raw Material Cost 13,527,000.00
Trade Payables -

Credit period available = 30

Working note 2: Inventories

Year 2024
Raw Material Cost 13,527,000.00
Inventories 2,114,867.14

Working Capital schedule:

Year 2024
Total Current Assets 9,434,254.35
Total Current Liabilities 0.00
Working Capital 9,434,254.35
tva Paints and Blends Pvt Ltd.
Balance Sheet (in ₹)

2025 2026 2027 2028

6,000,000.00 6,000,000.00 6,000,000.00 6,000,000.00

19,081.11 3,164,626.86 8,129,084.00 14,586,172.74
6,019,081.11 9,164,626.86 14,129,084.00 20,586,172.74

6,000,000.00 6,000,000.00 6,000,000.00 6,000,000.00

0.00 0.00 0.00 0.00
6,000,000.00 6,000,000.00 6,000,000.00 6,000,000.00

0.00 0.00 0.00 0.00

1,334,169.86 1,556,531.51 1,778,893.15 2,001,254.79

0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00

1,334,169.86 1,556,531.51 1,778,893.15 2,001,254.79
13,353,250.97 16,721,158.37 21,907,977.15 28,587,427.53

948,735.00 828,112.50 707,490.00 586,867.50

0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
948,735.00 828,112.50 707,490.00 586,867.50

1,994,441.64 1,910,599.12 1,849,848.80 1,804,728.72

0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00
14,120,914.74 19,049,531.11 26,701,362.80 37,120,029.62
0.00 0.00 0.00 0.00
-3,710,840.41 -5,067,084.36 -7,350,724.45 -10,924,198.32
12,404,515.97 15,893,045.87 21,200,487.15 28,000,560.03
13,353,250.97 16,721,158.37 21,907,977.15 28,587,427.53

2025 2026 2027 2028

 16,232,400.00 18,937,800.00 21,643,200.00 24,348,600.00
1,334,169.86 1,556,531.51 1,778,893.15 2,001,254.79

days

2025 2026 2027 2028

16,232,400.00 18,937,800.00 21,643,200.00 24,348,600.00
1,994,441.64 1,910,599.12 1,849,848.80 1,804,728.72

2025 2026 2027 2028

12,404,515.97 15,893,045.87 21,200,487.15 28,000,560.03
1,334,169.86 1,556,531.51 1,778,893.15 2,001,254.79
11,070,346.11 14,336,514.36 19,421,594.00 25,999,305.24
 ASSET SCHEDULE

Summary of Asset Schedule

2024 2025 2026
Tangible assets (Net) 1,069,358 948,735
Total Fixed Assets Closing 1,069,358 948,735

Depreciation for the year -120,623 -120,623

Capex during the year 1,189,980.00 -

1) Double disc refiner (TDR 26 DOUBLE Disc Refiner)

2024 2025 2026
Opening balance (Net) - 22,500
Add: Purchases during the year 25,000.00 -
Less: Sale during the year, if any -
Less: Depreciation for the year -2,500 -2,500
Closing Balance (Net) 22,500 20,000

Assumptions:
Useful life of refiner= 10
Salvage value = -

2) Twin shaft High speed Mixer (SMARTMIX TSD-AF-200)

2024 2025 2026
Opening balance (Net) - 630000
Add: Purchases during the year 700,000.00 -
Less: Sale during the year, if any - -
Less: Depreciation for the year -70,000 -70,000
Closing Balance (Net) 630000 560000

Assumptions:
Useful life of mixer = 10
Salvage value = -

3) High speed Single shaft stirrer

2024 2025 2026
Opening balance (Net) - 45,000
Add: Purchases during the year 50,000.00 -
Less: Sale during the year, if any - -
Less: Depreciation for the year -5,000 -5,000
Closing Balance (Net) 45,000 40,000
 Assumptions:
Useful life of stirrer = 10
Salvage value = -

4) Machinery Cooling plant (Shapet chilling plant)

2024 2025 2026
Opening balance (Net) - 180000
Add: Purchases during the year 200000 -
Less: Sale during the year, if any - -
Less: -20,000 -20,000
Closing Balance (Net) 180000 160000

Assumptions:
Useful life of cooling plant = 10
Salvage value = -

5) Furniture
2024 2025 2026
Opening balance (Net) - 90000
Add: Purchases during the year 100000 -
Less: Sale during the year, if any - -
Less: Depreciation for the year -10000 -10000
Closing Balance (Net) 90000 80000

Assumptions:
Useful life of dispenser = 10
Salvage value = -

Personal Computer (HP All-in-One PC)

6)
2024 2025 2026
Opening balance (Net) - 56857.5
Add: Purchases during the year 64980 -
Less: Sale during the year, if any - -
Less: Depreciation for the year -8122.5 -8122.5
Closing Balance (Net) 56857.5 48735

Assumptions:
No. of computers 2
Useful life of computer = 8
Salvage value = -

7) Water dispenser
 2024 2025 2026
Opening balance (Net) - 45000
Add: Purchases during the year 50,000.00 -
Less: Sale during the year, if any - -
Less: Depreciation for the year -5000 -5000
Closing Balance (Net) 45000 40000

Assumptions:
Useful life of furniture= 10
Salvage value = -
DULE

Schedule
2027 2028 2028
828,113 707,490 586,868
828,113 707,490 586,868

-120,623 -120,623 -120,623

-59567
- - -

2027 2028 2028

20,000 17,500 15,000
- - -
- - -
-2,500 -2,500 -2,500
17,500 15,000 12,500

2027 2028 2028

560000 490000 420000
- - -
- - -
-70,000 -70,000 -70,000
490000 420000 350000

2027 2028 2028

40,000 35,000 30,000
- - -
- - -
-5,000 -5,000 -5,000
35,000 30,000 25,000
 2027 2028 2028
160000 140000 120000
- - -
- - -
-20,000 -20,000 -20,000
140000 120000 100000

2027 2028 2028

80000 70000 60000
- - -
- - -
-10000 -10000 -10000
70000 60000 50000

2027 2028 2028

48735 40612.5 32490
- - -
- - -
-8122.5 -8122.5 -8122.5
40612.5 32490 24367.5
 2027 2028 2028
40000 35000 30000
- - -
- - -
-5000 -5000 -5000
35000 30000 25000
 Cash Flow Statement

Particulars 2024
Cash flow from Operations:
Net profit before Taxes ₹ -1,496,388.15
Adjustment for:
Add: Depreciation 120,623
Operating profit before WC changes -1,375,766
Increase / (Decrease) in Trade Payables 0.00
(Increase) / Decrease in Inventories 0
Operating Profit After WC Changes -1,375,766
Less: Income taxes paid ₹ -
Net CFO ₹ -1,375,765.65
Cash flow from investing:
Purchase of Fixed Assets 1,141,600.00
Investment (Increased)/Decreased 0
Net CFI 1,141,600.00
Cash flow from financing:
Equity share capital 6,000,000.00
Proceeds from / (repayments) of long term loans ₹ 6,000,000.00
Interest paid ₹ -504,000.00
CFF 11,496,000.00
Net Increase / (decrease) in Cash & Cash equivalent 11,261,834.35
Opening cash and cash equivalents 0
Closing cash and cash equivalents 11,261,834.35
Cash Flow Statement

2025 2026 2027 2028

₹ 1,520,091.39 ₹ 3,907,510.25 ₹ 6,167,027.51 ₹ 8,288,945.74

120,623 120,623 120,623 120,623

1,640,714 4,028,133 6,287,650 8,409,568
1,334,170 222,362 222,362 222,362
-120,425 -83,843 -60,750 -45,120
2,854,458 4,166,652 6,449,261 8,586,810
₹ 4,622.13 ₹ 761,964.50 ₹ 1,202,570.36 ₹ 1,831,857.01
₹ 2,859,080.38 ₹ 4,928,616.37 ₹ 7,651,831.69 ₹ 10,418,666.82

0 0 0 0
0 0 0 0
0 0 0 0

0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
₹ 2,859,080.38 ₹ 4,928,616.37 ₹ 7,651,831.69 ₹ 10,418,666.82
11,261,834.35 14,120,914.74 19,049,531.11 26,701,362.80
14,120,914.74 19,049,531.11 26,701,362.80 37,120,029.62
 Liquidit
Sr. No. Ratio
1 Current Ratio
2 Inventory To Working Capital
3 Cash Ratio

Activity
Sr. No. Ratio
4 Stock Turnover Ratio (in times)
5 Stock Holding Period (in days)
6 Total Asset Turnover Ratio (in times
7 Working Capital Turnover Ratio

Profitabil
Sr. No. Ratio
8 Gross Profit Ratio
9 Net Profit before Tax Ratio
10 Net Profit after Tax Ratio
11 Return on Equity
12 Operating Profit Ratio

Solvenc
Sr. No. Ratio
13 Debt To Equity
14 Debt to Total Assets (%)
17 Net Fixed Assets to Equity
18 Interest Coverage Ratio
 Liquidity Ratios
Formula Y1 Y2 Y3
Total Current Assets/ Total Current Liabilities 9.30 10.21
(Inventory/ Working Capital)*100 22.42 18.02 13.33
Cash and Cash Equivalents/ Current Liabilities 10.58 12.24

Activity Ratios
Formula Y1 Y2 Y3
Cost of Goods Sold/Average Inventory 20.50 13.16 15.45
365/Stock Turnover Ratio 17.80 27.73 23.62
Net Sales/ Average Total Assets 2.73 2.83 2.64
Net Sales/Working Capital 3.04 3.41 3.08

Profitability Ratios
Formula Y1 Y2 Y3
((Gross Profit)/(Net Sales))*100 24.47 28.45 31.57
((Net Profit before Tax)/(Net Sales))*100 -5.21 4.02 8.86
((Net Profit after Tax)/(Net Sales))*100 -0.05 0.04 0.07
Net Profit After Taxes/Shareholder's Fund x 10 -0.33 0.25 0.43
((Operating Profit)/(Net Sales))*100 -3.46 5.35 10.00

Solvency Ratios
Formula Y1 Y2 Y3
Debt/Equity 1.33226401 0.9968299 0.65469114
Debt/Total Assets 0.57 0.45 0.36
Fixed Assets/Equity 0.18 0.16 0.14
EBIT/interest on long term loans -1.97 4.02 8.75
Y4 Y5 Unit Liquidit
11.92 13.99 :1 25.00
9.52 6.94
15.01 18.55 :1 22.42

20.00

18.02
Y4 Y5 Unit
17.74 20.02 Times
15.00
20.57 18.23 Days
2.30 1.98 Times
2.60 2.18 Times
10.58
10.00
9.30

Y4 Y5 Unit
33.81 35.47 % 5.00
12.24 14.62 %
0.10 0.11 %
0.44 0.40 % 0.00
Y1 Y2
13.24 15.51 %
Current Ratio Inventory

Y4 Y5 Unit
0.42465598 0.29145777 Times Activit
0.27 0.21 Times 30.00
0.12 0.10 Times
13.24 17.45 TImes 25.00

20.00

15.00

10.00

5.00

0.00
Y1 Y2

Stock Turnover Ratio (in times)

Total Asset Turnover Ratio (in tim
0.00
Y1 Y2

Stock Turnover Ratio (in times)

Total Asset Turnover Ratio (in tim
 Liquidity Ratios
40.00

35.00

30.00
18.55
18.02 25.00

15.01 20.00
13.99
13.33
15.00
12.24 11.92
10.58 10.21 10.00
9.30 9.52
5.00
6.94
0.00
Y1 Y2

-5.00

-10.00
Y2 Y3 Y4 Y5
Gross Profit Rati
urrent Ratio Inventory To Working Capital Cash Ratio Return on Equit

Activity Ratios

20

15

10

5
Y2 Y3 Y4 Y5

Turnover Ratio (in times) Stock Holding Period (in days)

Asset Turnover Ratio (in times) Working Capital Turnover Ratio 0
Y1 Y2
 5
Y2 Y3 Y4 Y5

Turnover Ratio (in times) Stock Holding Period (in days)

Asset Turnover Ratio (in times) Working Capital Turnover Ratio 0
Y1 Y2

-5

Debt To Equity Debt to Total A

 Profitability Ratios

Y2 Y3 Y4 Y5

Gross Profit Ratio Net Profit before Tax Ratio Net Profit after Tax Ratio
Return on Equity Operating Profit Ratio

Solvency Ratios

Y2 Y3 Y4 Y5
 Y2 Y3 Y4 Y5

Equity Debt to Total Assets (%) Net Fixed Assets to Equity Interest Coverage Ratio
 BREAK EVEN ANALYSIS

Particulars 2024 2025 2026

Net Profit ₹ -1,496,388.15 ₹ 1,515,469.25 ₹ 3,145,545.75
Depreciation 120,623 120,623 120,623
Total ₹ -1,375,765.65 ₹ 1,636,091.75 ₹ 3,266,168.25
Cumulative ₹ -1,375,765.65 ₹260,326.11 ₹3,526,494.36

Therefore, the company is breaking even in the 2nd year.

Months(Y) Profit Per Month Cumulative Profit

April 136,340.98 -1,239,424.67
May 136,340.98 -1,103,083.69
June 136,340.98 -966,742.71
July 136,340.98 -830,401.73
August 136,340.98 -694,060.75
September 136,340.98 -557,719.77
October 136,340.98 -421,378.79
November 136,340.98 -285,037.81
December 136,340.98 -148,696.83
January 136,340.98 -12,355.85
February 136,340.98 123,985.13
March 136,340.98 260,326.11
April 136,340.98 396,667.09
May 136,340.98 533,008.07
June 136,340.98 669,349.05

Days required reach Breakeven in February 2.72 days

Therefore, the Breakeven Point of the Company is in 1 Year, 10 months and 2.72 days.
IS

2027 2028
₹ 4,964,457.14 ₹ 6,457,088.73
120,623 120,623
₹ 5,085,079.64 ₹ 6,577,711.23
₹8,611,574.00 ₹15,189,285.24

nd 2.72 days.