PRAKASH AND COMPANY

PROP : SURYA PRAKASH

SABJI MANDI, DUNDI BAZAR, SECTOR-12, BOKARO STEEL CITY, PIN-827012

ESTIMATED TRADING AND PROFIT & LOSS ACCOUNT

FOR THE YEAR ENDING 31.03.2024
Particulars Amount Particulars Amount
To Opening Stock 11,58,132.00 By Sales 2,70,00,000.00
To Purchases 2,65,22,868.00 By Closing Stock 18,00,000.00
To Freight & Cartage 72,000.00
To Gross Profit 10,47,000.00
2,88,00,000.00 2,88,00,000.00

To Staff Salary 1,56,600.00 By Gross Profit 10,47,000.00

To Accounting Charges 35,000.00 By Interest on Saving Bank 500.00
To Power & Fuel Expenses 18,000.00 By Dividend Income 1,600.00
To Telephone & Mobile Expenses 10,500.00
To Travelling & Convyance 38,000.00
To Bank Charges 4,000.00
To Bank Interest 7,125.00
To Storage expenses 1,12,000.00
To Printing & Stationery 15,000.00
To Shop & Misc Expenses 29,000.00
To Audit Fees 6,500.00
To Depreciation 16,954.00
To Net Profit 6,00,421.00
10,49,100.00 10,49,100.00

ESTIAMTED BALANCE SHEET AS ON 31-03-2024

LIABILITIES AMOUNT ASSETS & PROPERTIES AMOUNT
CAPITAL ACCOUNT FIXED ASSETS
Balance B/fd 20,46,269.65 As per Schedule "A" 1,05,743.00
Add : Net Profit 6,00,421.00
26,46,690.65 INVESTMENT
Less : Drawings 5,50,000.00 20,96,690.65 RD with Bank 6,33,000.00

SECURED LOAN CURRENT ASSETS

C.C A/c with Bank 9,50,000.00 Stock in Hand 18,00,000.00

Sundry Debtors 3,00,000.00

CURRENT LIABLITIES
Audit Fees Payable 6,500.00 Cash & Bank Balances 2,14,447.65 23,14,447.65

30,53,190.65 30,53,190.65
 PRAKASH AND COMPANY
PROP : SURYA PRAKASH
SABJI MANDI, DUNDI BAZAR, SECTOR-12, BOKARO STEEL CITY, PIN-827012

PROJECTED TRADING AND PROFIT & LOSS ACCOUNT

FOR THE YEAR ENDING 31.03.2025
Particulars Amount Particulars Amount
To Opening Stock 18,00,000.00 By Sales 2,97,00,000.00
To Purchases 2,84,52,000.00 By Closing Stock 18,50,000.00
To Freight & Cartage 78,000.00
To Gross Profit 12,20,000.00
3,15,50,000.00 3,15,50,000.00

To Staff Salary 1,63,200.00 By Gross Profit 12,20,000.00

To Accounting Charges 38,000.00 By Interest on Saving Bank 600.00
To Power & Fuel Expenses 21,000.00 By Dividend Income 1,700.00
To Telephone & Mobile Expenses 12,500.00
To Travelling & Convyance 41,000.00
To Bank Charges 7,000.00
To Bank Interest 85,500.00
To Storage expenses 1,15,000.00
To Printing & Stationery 17,000.00
To Shop & Misc Expenses 32,000.00
To Audit Fees 7,000.00
To Depreciation 14,382.00
To Net Profit 6,68,718.00
12,22,300.00 12,22,300.00

PROJECTED BALANCE SHEET AS ON 31-03-2025

LIABILITIES AMOUNT ASSETS & PROPERTIES AMOUNT
CAPITAL ACCOUNT FIXED ASSETS
Balance B/fd 20,96,690.65 As per Schedule "A" 91,361.00
Add : Net Profit 6,68,718.00
27,65,408.65 INVESTMENT
Less : Drawings 5,98,000.00 21,67,408.65 RD with Bank 6,45,000.00

SECURED LOAN CURRENT ASSETS

C.C A/c with Bank 9,50,000.00 Stock in Hand 18,50,000.00

Sundry Debtors 3,20,000.00

CURRENT LIABLITIES
Audit Fees Payable 7,000.00 Cash & Bank Balance 2,18,047.65 23,88,047.65

31,24,408.65 31,24,408.65
 PRAKASH AND COMPANY
PROP : SURYA PRAKASH
SABJI MANDI, DUNDI BAZAR, SECTOR-12, BOKARO STEEL CITY, PIN-827012

PROJECTED TRADING AND PROFIT & LOSS ACCOUNT

FOR THE YEAR ENDING 31.03.2026
Particulars Amount Particulars Amount
To Opening Stock 18,50,000.00 By Sales 3,26,70,000.00
To Purchases 3,13,18,000.00 By Closing Stock 19,00,000.00
To Coolie & Cartage 84,000.00
To Gross Profit 13,18,000.00
3,45,70,000.00 3,45,70,000.00

To Staff Salary 1,72,000.00 By Gross Profit 13,18,000.00

To Accounting Charges 40,000.00 By Interest on Saving Bank 700.00
To Power & Fuel Expenses 23,000.00 By Dividend Income 1,800.00
To Telephone & Mobile Expenses 15,000.00
To Travelling & Convyance 43,000.00
To Bank Charges 8,000.00
To Bank Interest 87,000.00
To Storage expenses 1,18,000.00
To Printing & Stationery 19,000.00
To Shop & Misc Expenses 35,000.00
To Audit Fees 7,500.00
To Depreciation 12,269.00
To Net Profit 7,40,731.00
13,20,500.00 13,20,500.00

PROJECTED BALANCE SHEET AS ON 31-03-2026

LIABILITIES AMOUNT ASSETS & PROPERTIES AMOUNT
CAPITAL ACCOUNT FIXED ASSETS
Balance B/fd 21,67,408.65 As per Schedule "A" 79,092.00
Add : Net Profit 7,40,731.00
29,08,139.65 INVESTMENT
Less : Drawings 6,75,000.00 22,33,139.65 RD with Bank 6,57,000.00

SECURED LOAN CURRENT ASSETS

C.C A/c with Bank 9,50,000.00 Stock in Hand 19,00,000.00

Sundry Debtors 3,30,000.00

CURRENT LIABLITIES
Audit Fees Payable 7,500.00 Cash & Bank Balance 2,24,547.65 24,54,547.65

31,90,639.65 31,90,639.65
 PRAKASH AND COMPANY
FORM II : OPERATING STATEMENT ( Rupees in Lacs)

SL PARTICULARS 2022-23 2023-24 2024-25 2025-26

AUDITED ESTD. PROJ PROJ

1 GROSS SALES
(i) Domestic Sales / Gross Receipt 245.70 270.00 297.00 326.70
(ii) Other Income 0.00 0.00 0.00 0.00

Total 245.70 270.00 297.00 326.70

2 less : Excise Duty & Others (Sales Tax) 0.00 0.00 0.00 0.00
3 Net Sales 245.70 270.00 297.00 326.70
4 % age rise(+)or fall(-) in net sales as
compared to previous year 9.89% 10.00% 10.00%
`
5 COST OF SALES
items used in the process of mfg.)
(a) Imported 0.00 0.00 0.00 0.00
(b) Indigenous 234.47 265.23 284.52 313.18

(ii) Other Spares

(a) Imported 0.00 0.00 0.00 0.00
(b) Indigenous 0.00 0.00 0.00 0.00

(iii)Power & fuel 0.00 0.00 0.00 0.00

(iv) Direct labour (factory wages & salary) 0.00 0.00 0.00 0.00
(v)Other Expenses 0.67 0.72 0.78 0.84
(vi)Depreciation 0.20 0.17 0.14 0.12
(vii)SUB-TOTAL (i + vi) 235.34 266.12 285.44 314.14
(viii) Add: Opening stock
in process 0.00 0.00 0.00 0.00
SUB-TOTAL 235.34 266.12 285.44 314.14
(ix) Deduct : Closing stock
in process 0.00 0.00 0.00 0.00
(x) Cost of Production 235.34 266.12 285.44 314.14
(xi) Add : Opening stock of
finished goods 12.67 11.58 18.00 18.50
SUB-TOTAL 248.01 277.70 303.44 332.64
(xii) Deduct : Closing stock of
finished goods 11.58 18.00 18.50 19.00
(xiii) Total cost of Sales 236.43 259.70 284.94 313.64

6 Selling, general & administrative expenses 4.00 4.25 4.54 4.81

7 Sub-total (5+6) 240.43 263.95 289.48 318.45

8 Operating Profit before interest after dep. 5.27 6.05 7.52 8.25
9 Interest 0.00 0.07 0.86 0.87
10 Operating profit after interest(8-9) 5.27 5.98 6.66 7.38

11 (i) Add other non-operating Income

(a) Other Income 0.02 0.02 0.02 0.03
(b) Discount & Incentive 0.00 0.00 0.00 0.00
Sub-total (income) 0.02 0.02 0.02 0.03
 2022-23 2023-24 2024-25 2025-26
(ii) Deduct other non-operating
expenses
(a) 0.00 0.00 0.00 0.00
(b) 0.00 0.00 0.00 0.00

Sub-total (expenses) 0.00 0.00 0.00 0.00

(iii)Net of other non-operating income/expenses 0.02 0.02 0.02 0.03

{Net of 11 (i) & 11 (ii)}

12 Profit before tax/Loss 5.29 6.00 6.69 7.41

{10+11(iii)}

13 Provision for taxes 0.00 0.00 0.00 0.00

14 Net profit/Loss(12-13) 5.29 6.00 6.69 7.41

15 (a) Equity dividend paid 3.04 5.50 5.98 6.75

(b) Dividend tax 0.00 0.00 0.00 0.00
(c) Dividend Rate

16 Retained Profit(14-15) 2.25 0.50 0.71 0.66

17 Retained Profit/Net Profit (%age) 43.00% 8.00% 11.00% 9.00%

 FORM III : ANALYSIS OF BALANCE SHEET

SL PARTICULARS 2022-23 2023-24 2024-25 2025-26

LIABILITIES
CURRENT LIABILITIES
1 Short term borrowings from Bank
(Including bill purch., discounted & excess
borrowings placed on repayment basis)
placed on repayment basis)
(i) From Applicant bank 0.00 9.50 9.50 9.50
(ii)From Other Banks 0.00 0.00 0.00 0.00
(of which BP & BD)
0.00 9.50 9.50 9.50
2 Short term borrowings from others 0.00 0.00 0.00 0.00

3 Sundry Creditors (Trade) 0.00 0.00 0.00 0.00

4 Advance payments from customers/deposits

from dealers 0.00 0.00 0.00 0.00

5 Provision for taxation 0.00 0.00 0.00 0.00

6 Dividend Payable 0.00 0.00 0.00 0.00

7 Other statutory liabilities (due within one year) 0.00 0.00 0.00 0.00

8 Deposits/Instalments of term loans/DPGs 0.00 0.00 0.00 0.00

/Debentures etc. (due within one year)

9 Other current liabilities and provisions 0.06 0.07 0.07 0.08

(due within one year)

10 TOTAL CURRENT LIABILITIES 0.06 9.57 9.57 9.58

(Total of 1 to 9)
TERM LIABILITIES
11 Debentures(not maturing within year) 0.00 0.00 0.00 0.00

12 Preference shares (redeemable after one year) 0.00 0.00 0.00 0.00

13 Term loans (excluding instalments payable

within one year) 0.00 0.00 0.00 0.00

14 Deferred payment credits 0.00 0.00 0.00 0.00

(Exclding instalments due within one year)

15 Term deposits(repayable after year) 0.00 0.00 0.00 0.00

16 Other term Liabilities - Non-refundable unsecured 0.00 0.00 0.00 0.00

loans from friends & relatives
17 TOTAL TERM LIABILITIES 0.00 0.00 0.00 0.00
(Total of 11 to 16)
18 TOTAL OUTSIDE LIABILITIES (10+17) 0.06 9.57 9.57 9.58
SL PARTICULARS 2022-23 2023-24 2024-25 2025-26
NET WORTH
19 Ordinary Share Capital 18.21 20.46 20.97 21.67
Add : Fresh Infusion of Capital 0.00 0.00 0.00 0.00

20 Security Premium & P/L B/fd 0.00 0.00 0.00 0.00

21 Revaluation Reserve 0.00 0.00 0.00 0.00

22 Other reserves(excluding provisions) 0.00 0.00 0.00 0.00

23 Surplus (+) or deficit (-) in P & L A/c 2.25 0.50 0.71 0.66

24 NET WORTH 20.46 20.97 21.67 22.33

25 TOTAL LIABILITIES (18+24) 20.52 30.53 31.24 31.91

ASSETS
CURRENT ASSETS
26 Cash and Bank Balances 1.51 2.14 2.18 2.25

27 Investments(Other than long term)

(i) Government & other trustee securities 0.00 0.00 0.00 0.00
(ii) Fixed deposits with banks 0.00 0.00 0.00 0.00

28 (i) Receivable other than deferred & exports 0.00 3.00 3.20 3.30
(ii)Export receivables(Net of bills purchased facility) 0.00 0.00 0.00 0.00

29 Instalments under deferred receivable 0.00 0.00 0.00 0.00

(due within one year)

30 Inventory :
(i) Raw materials(including store
and other items used in the
process of manufacture)
(a) Imported 0.00 0.00 0.00 0.00
(b) Indigenous 0.00 0.00 0.00 0.00
(ii) Stock-in-process 0.00 0.00 0.00 0.00
(iii) Finished goods 11.58 18.00 18.50 19.00
(iv)Other Consumable stores
(a) Imported 0.00 0.00 0.00 0.00
(b) Indigenous 0.00 0.00 0.00 0.00

31 Advance to suppliers of raw materials etc. 0.00 0.00 0.00 0.00

32 Advance payment of taxes/ insurance 0.00 0.00 0.00 0.00

33 Other current assets (specify major items) 0.00 0.00 0.00 0.00
34 TOTAL CURRENT ASSETS 13.09 23.14 23.88 24.55
(Total of 26 to 33)
FIXED ASSETS
35 Gross Block (land & building 1.43 1.43 1.43 1.43
machinery,work in progress)

36 Depreciation to date 0.20 0.37 0.51 0.64

37 NET BLOCK (35-36) 1.23 1.06 0.91 0.79
SL PARTICULARS 2022-23 2023-24 2024-25 2025-26
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
(b)Others 0.00 0.00 0.00 0.00

(ii) Advances to suppliers of capital goods

& contractors 0.00 0.00 0.00 0.00

(iii)Deferred receivables 0.00 0.00 0.00 0.00

(maturity exceeding one year)
(iv) Others 0.00 0.00 0.00 0.00

39 Non-Consumables stores & spares 0.00 0.00 0.00 0.00

40 Other Non-current assets

(i) Security Deposit 0.00 0.00 0.00 0.00
(ii) Misc. non-current assets 6.21 6.33 6.45 6.57

41 TOTAL OTHER NON-CURRENT ASSETS 6.21 6.33 6.45 6.57

(Total of 38 to 40)
42 Intangible assets 0.00 0.00 0.00 0.00
(Patents,goodwill,preliminary expenses,
bad/doubtful debts not provided for etc.)

43 TOTAL ASSETS 20.52 30.53 31.24 31.91

(Total of 34,37,41 & 42) 0.00 0.00 0.00 0.00

44 TANGIBLE NET WORTH(24-42) 20.46 20.97 21.67 22.33

45 NET WORKING CAPITAL 13.03 13.58 14.31 14.97

{(17+24)-(37+41+42) to tally with (34-10)}

46 Current Ratio(34/10) 218.11 2.42 2.50 2.56

47 Total Outside Liabilities/Tangible Net worth 0.00 0.46 0.44 0.43

ADDITIONAL INFORMATION

(A) Arrears of depreciation

(B) Contingent Liabilities : 0.00 0.00 0.00 0.00

(i) Arrears of cumulative dividends 0.00 0.00 0.00 0.00

(ii) Gratuity liability not provided for 0.00 0.00 0.00 0.00

(iii)Disputed excise/customs/tax liabilities 0.00 0.00 0.00 0.00

(iv) Other liabilities not provided for 0.00 0.00 0.00 0.00
FORM IV : COMPARATIVE STATEMENT OF CURRENT ASSETS & CURRENT LIABILITIES

SL PARTICULARS 2022-23 2023-24 2024-25 2025-26

CURRENT ASSETS

1 Raw materials(including stores & other

items used in the process of mfg.)
(a) Imported 0.00 0.00 0.00 0.00
(Months' import consumption) 0.00 0.00 0.00 0.00
(b) Indigenous 0.00 0.00 0.00 0.00
(Months' indigenous consumption) 0.00 0.00 0.00 0.00
2 Other Consumable stores, spares, excluding
those included in 1 above
(a) Imported 0.00 0.00 0.00 0.00
(Months' import consumption) 0.00 0.00 0.00 0.00
(b) Indigenous 0.00 0.00 0.00 0.00
(Months' indigenous consumption) 0.00 0.00 0.00 0.00
3 Stock-in-process 0.00 0.00 0.00 0.00
(Months' cost of sales) 0.00 0.00 0.00 0.00
4 Finished goods 11.58 18.00 18.50 19.00
(Months' cost of sales) (0.59) (0.83) (0.78) (0.73)
5 Receivables other than export & deferred 0.00 3.00 3.20 3.30
(Including bills purchased & discounted)
(Months' Domestic sales) 0.00 (0.13) (0.13) (0.12)
6 Export receivables 0.00 0.00 0.00 0.00
(Months' Export sales) 0.00 0.00 0.00 0.00
7 Advances to suppliers of raw materials &
stores/spares, consumables 0.00 0.00 0.00 0.00
8 Other current assets including
cash & bank balances & deferred
receivables due within one year 1.51 2.14 2.18 2.25

9 TOTAL CURRENT ASSETS 13.09 23.14 23.88 24.55

(To agree with 34 in form III)

CURRENT LIABILITIES
(Other than bank borr. for working capital)

10 Creditors for purchases of raw materials,

stores & consumable spares 0.00 0.00 0.00 0.00
(Months' indigenous purchases) 0.00 0.00 0.00 0.00
11 Advances from customers 0.00 0.00 0.00 0.00

12 Statutory liabilities (TDS) 0.00 0.00 0.00 0.00

13 Other Current Liabilities (Creditors for expenses) 0.06 0.07 0.07 0.08
(Specify major items)

14 TOTAL 0.06 0.07 0.07 0.08

(To agree with sub-total B form III)
 FORM V : COMPUTATION OF MAXIMUM PERMISSIBLE BANK FINANCE
FOR WORKING CAPITAL

SL PARTICULARS 2022-23 2023-24 2024-25 2025-26

1 Total Current Assets (9 in form IV) 13.09 23.14 23.88 24.55

2 Other Current Liabilities (other than bank borrowings) 0.06 0.07 0.07 0.08
(14 in Form IV)

3 Working Capital Gap (WCG) (1 - 2 ) 13.03 23.08 23.81 24.47

4 Min stipulated net working Capital 3.26 5.77 5.95 6.12

i.e. 25% of WCG/ 25% of total current 3.27 5.79 5.97 6.14
assets as the case may be depending
upon the method of lending being
applied (Export receivables to be
excluded under both methods) - Higher 3.27 5.79 5.97 6.14

5 Actual/projected net working 13.03 13.58 14.31 14.97

capital (45 in Form III)

6 Item 3 minus item 4 9.76 17.29 17.84 18.33

7 Item 3 minus item 5 0.00 9.50 9.50 9.50

8 Maximum permissible bank finance 0.00 9.50 9.50 9.50

(Item 6 or 7 whichever is lower)

9 Excess borrowings representing -9.76 -7.79 -8.34 -8.83

short fall in NWC ( 4 - 5 )
 FORM VI : FUNDS FLOW STATEMENT

SL PARTICULARS 2023-24 2024-25 2025-26

1 SOURCES
a) Net Profit(after income tax & dividend tax) 6.00 6.69 7.41
b) Depreciation 0.17 0.14 0.12
c) Increase in Capital 0.50 0.71 0.66
d) Increase in term liabilities 0.00 0.00 0.00
(Including public deposits)
e) Decrease in -
i) Fixed Assets 0.00 0.00 0.00
ii)Other non-banking assets 0.00 0.00 0.00
iii)Others (Intangible assets) 0.00 0.00 0.00
f) TOTAL 6.68 7.54 8.19

2 USES
a) Net loss 0.00 0.00 0.00
b) Decrease in term liabilities 0.00 0.00 0.00
(Including public deposits)
c) Increase in -
i) Fixed Assets 0.00 0.00 0.00
ii)Other non-current assets 0.12 0.12 0.12
d) Dividend payments 5.50 5.98 6.75
e) Dividend tax 0.00 0.00 0.00
f) Others (Intangible assets) 0.00 0.00 0.00
g) Total 5.62 6.10 6.87
3 Long term surplus(+)/Deficit(-) 1.06 1.44 1.32

4 Increse/Decrease in current assets 10.06 0.74 0.67

(**-as per details given below)

5 Increase/Decrease in current liabilities

other than bank borrowings 0.00 0.01 0.00

6 Increase/decrease in working capital gap 10.05 0.73 0.66

7 Net surplus(+)/deficit(-) -9.00 0.71 0.66

(Difference of 3 & 6)

8 Increase/Decrease in Bank borrowing 9.50 0.00 0.00

** Details of increase/decrease in current assets

Increase/Decrease in Stocks 6.42 0.50 0.50

Increase/Decrease in receivables
a)Domestic 3.00 0.20 0.10
b)Export 0.00 0.00 0.00

Increase/Decrease in other current assets 0.64 0.04 0.06

Total of ** 10.06 0.74 0.67

KEY PERFORMANCE INDICATORS

COMPANY :

SL PARTICULARS 2022-23 2023-24 2024-25 2025-26

AUDITED ESTD. PROJ PROJ

1 NET SALES 245.70 270.00 297.00 326.70

2 INCREASE/DECREASE % 9.89% 10.00% 10.00%

3 PBT 5.29 6.00 6.69 7.41

4 PBT/SALES % 2.15% 2.22% 2.25% 2.27%

5 PAT 5.29 6.00 6.69 7.41

6 PAT/SALES % 2.15% 2.22% 2.25% 2.27%

7 CASH ACCRUALS 5.49 6.17 6.83 7.53

8 P.U. CAPITAL 20.46 20.97 21.67 22.33

9 TNW 20.46 20.97 21.67 22.33

10 TOL 0.06 9.57 9.57 9.58

11 TOL/TNW 0.00 0.46 0.44 0.43

12 CURRENT RATIO 218.11 2.42 2.50 2.56

13 PBDIT/INTEREST (TIMES) 87.65 8.99 9.66

14 PBT/TTA (%) 25.77% 19.67% 21.40% 23.22%

15 NET SALES/TTAs 11.97 8.84 9.51 10.24

16 Operating Cost / Net Sales (%) 97.86% 97.78% 97.76% 97.74%

17 ABF/TCA (%) 0.00% 41.05% 39.78% 38.70%

18 NWC/TCA (%) 99.54% 58.67% 59.93% 60.99%

19 (Inventory + Receivable)/Net Sales - Days 17 28 27 25

(Inventory + Receivable)/Net Sales - (%) 4.7% 7.8% 7.3% 6.8%

20 R.O.C.E. 26.75% 20.45% 24.60% 26.33%

ASSESSMENT OF WORKING CAPITAL REQUIREMENT :

COMPANY :
i. Inventory and Receivables Levels :
SL PARTICULARS 2022-23 2023-24 2024-25 2025-26
AUDITED ESTD. PROJ PROJ

1 Raw Materials 0.00 0.00 0.00 0.00

(Day's projected consumption) 0 0 0 0

Imported
(Day's projected consumption)

Indigineous 0.00 0.00 0.00 0.00

(Day's projected consumption) 0 0 0 0

2 Stock in Progress 0.00 0.00 0.00 0.00

(Day's COP) 0 0 0 0

3 Finished Goods 11.58 18.00 18.50 19.00

(Day's COP) (0.59) (0.83) (0.78) (0.73)

4 Receivables 0.00 3.00 3.20 3.30

(Other than export and deferred receivables) 0.00 (0.13) (0.13) (0.12)
(Day's domestic Sales)

5 Export Receivables
(Day's export Sales)

Total Receivables 0.00 3.00 3.20 3.30

(Day's Gross Sales) 0.00 (0.13) (0.13) (0.12)

TOTAL CYCLE : (0.59) (0.96) (0.91) (0.85)

 PRAKASH AND COMPANY
PROP : SURYA PRAKASH
SABJI MANDI, DUNDI BAZAR, SECTOR-12, BOKARO STEEL CITY, PIN-827012

Working Capital Assessment (Under Turnover Method Nayak Committte ) (in Lacs)

2023-24 2024-25 2025-26

A Gross Sales : 270.00 297.00 326.70

B 31.25% of Gross Sales : 84.38 92.81 102.09

C Margin (6.25 %of Gross Sales) : 16.88 18.56 20.42

D Actual \ Projected NWC : 13.58 14.31 14.97

E (B - C) : 67.50 74.25 81.68

F (B -D) : 70.80 78.50 87.12

G MPBF (whichever is lower E or F) : 67.50 74.25 81.68

H Limit Proposed : 9.50 9.50 9.50

 PRAKASH AND COMPANY
PROP : SURYA PRAKASH
SABJI MANDI, DUNGI BAZAR, SECTOR-12, BOKARO STEEL CITY, PIN-827012

SCHEDULE FORMING PART OF BALANCE SHEET AS ON 31.03.2024

SCHEDULE " A " SCHEDULE OF FIXED ASSETS

Sl.No. Particulars Op. Balance Addition Total Rate Dep Cl. Balance
1 Mobile 22,358.00 - 22,358.00 15% 3,354.00 19,004.00
-
2 Laptop 2,317.00 - 2,317.00 40% 927.00 1,390.00
-
3 Pulsar 57,421.00 - 57,421.00 15% 8,613.00 48,808.00
-
4 Furniture & Weighment 40,601.00 - 40,601.00 10% 4,060.00 36,541.00

TOTAL : 1,22,697.00 1,22,697.00 16,954.00 1,05,743.00

PRAKASH AND COMPANY

PROP : SURYA PRAKASH
SABJI MANDI, DUNGI BAZAR, SECTOR-12, BOKARO STEEL CITY, PIN-827012

SCHEDULE FORMING PART OF BALANCE SHEET AS ON 31.03.2025

SCHEDULE " A " SCHEDULE OF FIXED ASSETS

Sl.No. Particulars Op. Balance Addition Total Rate Dep Cl. Balance
1 Mobile 19,004.00 - 19,004.00 15% 2,851.00 16,153.00

2 Laptop 1,390.00 - 1,390.00 40% 556.00 834.00

3 Pulsar 48,808.00 - 48,808.00 15% 7,321.00 41,487.00

4 Furniture & Weighment 36,541.00 - 36,541.00 10% 3,654.00 32,887.00

TOTAL : 1,05,743.00 1,05,743.00 14,382.00 91,361.00

 PRAKASH AND COMPANY
PROP : SURYA PRAKASH
SABJI MANDI, DUNGI BAZAR, SECTOR-12, BOKARO STEEL CITY, PIN-827012

SCHEDULE FORMING PART OF BALANCE SHEET AS ON 31.03.2026

SCHEDULE " A " SCHEDULE OF FIXED ASSETS

Sl.No. Particulars Op. Balance Addition Total Rate Dep Cl. Balance
1 Mobile 16,153.00 - 16,153.00 15% 2,423.00 13,730.00

2 Laptop 834.00 - 834.00 40% 334.00 500.00

3 Pulsar 41,487.00 - 41,487.00 15% 6,223.00 35,264.00

4 Furniture & Weighment 32,887.00 - 32,887.00 10% 3,289.00 29,598.00

TOTAL : 91,361.00 91,361.00 12,269.00 79,092.00