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Modify the column-head labels "Actuals", "Estimates" and "Projections
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 WHETHER TO

n analysis, a copy
ry should be made
-MAIN") remains

n any period(s) is(are)

d YEAR(S) in FORM-II only.

nts incorporated

Projections"
THE LEFT AS YOU
AST YEAR YOU REQUIRE
HE COLUMNS AND

u, for easy reading.

OF MONTHS cells in any

n entered in FORM-II.

THE CELLS
be auto-generated.
ormat & Formulae.

S ( "FORM-IV"
what you have entered
AVE BEEN TOTALLY

RM-III (owing to
"CHECK". This is not an
or record. Please note
xtracted from FORM-III
ar) and NOT from FORM-II.

to Gross Block.

sistency / difficulty
ease refer back to the
preadsheet for the
 ASSESSMENT OF WORKING CAPITAL REQUIREMENTS
FORM II - OPERATING STATEMENT

Name: M/S. Siddheswari Automobiles & Electricals

Amounts in Rs. Lakhs

Actual Actual Estimated Projected Projected

Financial Year ended / ending 2022 2023 2024 2025
[Link] months 12 12 12 12 12
1. Gross Sales
i. Domestic Sales 22.00 26.39 31.67
ii. Other operating Income 0.62 2.21 2.65
Total 0.00 22.62 28.60 34.32 0.00
2. Less Excise Duty
3. Net Sales (1 - 2) 0.00 22.62 28.60 34.32 0.00
4. % age rise (+) or fall (-) in net sales
as compared to previous year (annualised) N/A N/A 26.44% 20.00% N/A
5. Cost of Sales
i. Raw materials (including stores and
other items used in the process of
manufacture) 0.00 12.68 11.96 14.28 0.00
a. Imported 0.00
b. Indigenous 12.68 11.96 14.28
ii. Other Spares 0.00 0.00 0.00 0.00 0.00
a. Imported
b. Indigenous 0.00
iii. Power and Fuel 0.00
iv. Direct Labour (Factory wages & salaries) 4.21 5.05 6.06
v. Other manufacturing expenses 0.07 0.07 0.08
vi. Depreciation 0.11 1.57 1.34
vii. Sub-total (i to vi) 0.00 17.07 18.65 21.76 0.00

viii. Add: Opening Stock-in-process 0.00 0.00 0.00 0.00 0.00

Sub-total (vii + viii) 0.00 17.07 18.65 21.76 0.00
ix. Deduct: Closing Stock-in-process 0.00 0.00
x. Cost of Production 0.00 17.07 18.65 21.76 0.00
xi. Add: Opening Stock of finished goods 0.00 4.56 7.93 8.72 9.60
Sub-total (x + xi) 0.00 21.63 26.58 30.48 9.60
xii. Deduct: Closing Stock of finished goods 7.93 8.72 9.60
xiii. Sub-total (Total Cost of Sales) 0.00 13.70 17.86 20.88 9.60

6. Selling, general and administrative expenses 4.02 3.95 4.48

7. Sub-total (5 + 6) 0.00 17.72 21.81 25.36 9.60
8. Operating Profit before Interest (3 - 7) 0.00 4.90 6.79 8.96 -9.60
9. Interest 0.04 0.95 1.14

10. Operating Profit after Interest (8 - 9) 0.00 4.86 5.84 7.82 -9.60
11. i. Add: Other non-operating Income
a. Sale of Fixed Assets 0.00 0.00 0.00 0.00 0.00
b. Others
c.
d. FDR Interest 0.00
Sub-total (Income) 0.00 0.00 0.00 0.00 0.00
ii. Deduct: Other non-operating expenses 0.00 0.00 0.00 0.00 0.00
a. Miscellaneous Expenses 0.00 0.00 0.00 0.00 0.00
b.
c.
d.
Sub-total (Expenses) 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
12. Profit before tax/loss [10 + 11(iii)] 0.00 4.86 5.84 7.82 -9.60
13. a) Provision for taxes 0.00 0.00
b) Deferred for Tax Liability(-) Assets(+)
14. Net Profit / Loss (12 -13) 0.00 4.86 5.84 7.82 -9.60
15. a. Equity dividend paid-amount
(Already paid + B.S. provision) 0.00
b. Dividend Rate (% age)
c. Other Appropriations
16. Retained Profit (14 - 15) 0.00 4.86 5.84 7.82 -9.60
17. Retained Profit / Net Profit (% age) 100.00% 100.00% 100.00% 100.00%

CASH ACCRUAL 0.00 4.97 7.41 9.16 -9.60

 FORM III - ANALYSIS OF BALANCE SHEET
LIABILITIES

Name: M/S Siddheswari Automobiles & Electricals

Amounts in Rs. Lakhs

Actual Actual Estimated Projected Projected

Financial Year ended / ending 0 2022 2023 2024 2025
[Link] months 12 12 12 12 12
CURRENT LIABILITIES
1. Short-term borrowing from banks (including
bills purchased, discounted & excess
borrowing placed on repayment basis)
i. Bank 3.22 5.00 5.00
ii. Others
iii. (of which BP & BD)
Sub-total [i + ii] (A) 0.00 3.22 5.00 5.00 0.00
2. Short term borrowings from others
3. Sundry Creditors (Trade) 0.41 0.45 0.50
4. Advance payments from customers /
deposits from dealers 0.00 0.00 0.00 0.00 0.00
5. Provision for taxation
6. Dividend payable
7. Other statutory liabilities (due within 1 year)
8. Deposits / instalments of term loans /
DPGs / debentures etc. (due within 1 year) 0.00 0.00 0.00 0.00
9. Other current liabilities & provisions
(due within 1 year) - specify major items 0.00 0.00 0.00 0.00 0.00
a. Other Outstanding Liabilities payable
b. Other Liabilities 0.00
c. 0.00 0.00
d. 0.00 0.00 0.00 0.00 0.00
Sub total [2 to 9] (B) 0.00 0.41 0.45 0.50 0.00
10. Total current liabilities [A + B] 0.00 3.63 5.45 5.50 0.00

TERM LIABILITIES
11. Debentures (not maturing within 1 year) 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
13. Term loans (excluding instalments
payable within 1 year) 0.00 6.50 0.00
14. Deferred Payment Credits (excluding
instalments due within 1 year) 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
16. Other term liabilities
17. Total Term Liabilities [11 to 16] 0.00 0.00 6.50 0.00 0.00
18. Total Outside Liabilities [10 + 17] 0.00 3.63 11.95 5.50 0.00

NET WORTH
19. Ordinary Share Capital 3.27 0.39 -2.50
20. General Reserve
21. Revaluation Reserve 0.00 0.00 0.00 0.00 0.00
22. Other Reserves (excluding Provisions) 0.00 0.00
23. Surplus (+) or deficit (-) in Profit & Loss a/c 0.00 4.86 10.70 18.52 8.92
23. a. Share Application money 0.00 0.00 0.00 0.00 0.00
b. Share Premium Account
c. Deferred Tax Liability A/c
d. Others
e. Unsecured Loans (Quasi Equity)
24. Net Worth 0.00 8.13 11.09 16.02 8.92

25. TOTAL LIABILITIES [18 + 24] 0.00 11.76 23.04 21.52 8.92
 CHECK

Name: M/S. SARAT KISHAN SEVA KENDRA(KSK)

Actual Actual Estimated Projected Projected

Financial Year ended / ending 0 2022 2023 2024 2025
[Link] months 12 12 12 12 12
1. Closing Stock in Process
of Operating Stament tallies Yes Yes Yes Yes Yes
with that of Balance Sheet

2. Closing Stock of F.G.

of Operating Stament tallies Yes Yes Yes Yes Yes
with that of Balance Sheet

3. Net Profit 0.00 4.86 5.84 7.82 -9.60

4. Depreciation Reported in
Operating Statement tallies Yes Yes No No No
with that of Balance Sheet
a. As per Op Statement 0.00 0.11 1.57 1.34 0.00
b. As per Form-III 0.00 0.11 1.57 1.34 0.00
c. Difference 0.00 0.00 0.00 0.00 0.00

5. Balance Sheet Assets is Yes Yes Yes Yes No

equal to Liabilities

a. Total Assets 0.00 11.76 23.04 21.52 7.80

b. Total Liabilities 0.00 11.76 23.04 21.52 8.92
c. Difference - - - - (1.12)
 FORM IV
COMPARATIVE STATEMENT OF CURRENT ASSETS AND CURRENT LIABILITIES

Name: M/S. SARAT KISHAN SEVA KENDRA(KSK)

Amounts in Rs. Lakhs

Actual Actual Estimated Projected Projected

Financial Year ended / ending 0 2022 2023 2024 2025
[Link] months 12 12 12 12 12
A. CURRENT ASSETS
1. Raw materials (incl. stores & other items
used in the process of manufacture)
a. Imported 0.00 0.00 0.00 0.00 0.00
Month's Consumption
b. Indigenous 0.00 0.00 0.00 0.00 0.00
Month's Consumption
2. Other Consumable spares, excluding
those included in 1 above
a. Imported 0.00 0.00 0.00 0.00 0.00
Month's Consumption
b. Indigenous 0.00 0.00 0.00 0.00 0.00
Month's Consumption
3. Stock-in-process 0.00 0.00 0.00 0.00 0.00
Month's cost of production
4. Finished goods 0.00 7.93 8.72 9.60 0.00
Month's cost of sales (6.95) (5.86) (5.52)
5. Receivables other than export & deferred
receivables (incl. bills purchased &
discounted by bankers) 0.00 1.83 2.61 2.87 0.00
Month's domestic sales: excluding
deferred payment sales (1.00) (1.19) (1.09)
6. Export receivables (incl. bills purchased
and discounted) 0.00 0.00 0.00 0.00 0.00
Month's export sales
7. Advances to suppliers of raw materials &
stores / spares, consumables 0.00 0.00 0.00 0.00 0.00
8. Other current assets incl. cash & bank
balances & deferred receivables due
within one year 0.00 1.14 1.57 0.25 0.00
Cash and Bank Balances 0.00 1.14 1.57 0.25 0.00
Investments (other than long term): 0.00 0.00 0.00 0.00 0.00
i. Govt. and other trustee securities 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
Instalments of deferred receivables
(due within 1 year) 0.00 0.00 0.00 0.00 0.00
Advance payment of taxes 0.00 0.00 0.00 0.00 0.00
Other current assets 0.00 0.00 0.00 0.00 0.00
9. Total Current Assets 0.00 10.90 12.90 12.72 0.00
(To agree with item 34 in Form III)

FORM IV
COMPARATIVE STATEMENT OF CURRENT ASSETS AND CURRENT LIABILITIES

Name: M/S. SARAT KISHAN SEVA KENDRA(KSK)

Amounts in Rs. Lakhs

Actual Actual Estimated Projected Projected

Financial Year ended / ending 0 2022 2023 2024 2025
[Link] months 12 12 12 12 12
B. CURRENT LIABILITIES
(Other than bank borrowings for working capital)

10. Creditors for purchase of raw materials,

stores & consumable spares 0.00 0.41 0.45 0.50 0.00
Month's purchases (0.39) (0.45) (0.42)
11. Advances from customers 0.00 0.00 0.00 0.00 0.00
12. Statutory liabilities 0.00 0.00 0.00 0.00 0.00
13 Other current liabilities: 0.00 0.00 0.00 0.00 0.00
Short term borrowings from others 0.00 0.00 0.00 0.00 0.00
Provision for taxation 0.00 0.00 0.00 0.00 0.00
Dividend payable 0.00 0.00 0.00 0.00 0.00
Deposits / instalments of term loans / DPGs
/ debentures etc. (due within 1 year) 0.00 0.00 0.00 0.00 0.00
Other current liabilities & provisions
(due within 1 year) 0.00 0.00 0.00 0.00 0.00
14. Total (To agree with total B of Form-III) 0.00 0.41 0.45 0.50 0.00
 FORM VI
FUNDS FLOW STATEMENT

Name: M/S. SARAT KISHAN SEVA KENDRA(KSK)

Amounts in Rs. Lakhs

Actual Actual Estimated Projected Projected

Financial Year ended / ending 0 2022 2023 2024 2025
[Link] months 12 12 12 12 12
1. SOURCES
a. Net Profit 4.86 5.84 7.82
b. Depreciation 0.00 0.11 1.46 -0.23 -1.34
c. Increase in Capital 0.00 3.27 -2.88 -2.89 2.50
d. Increase in Term Liabilities
(including Public Deposits) 0.00 0.00 6.50 0.00 0.00
e. Decrease in
i. Fixed Assets 1.57 1.34
ii. Other non-current Assets 1.00
f. Others 0.00 0.00 0.00 0.00 0.00
g. TOTAL 0.00 8.24 10.92 6.27 3.50

2. USES
a. Net loss 9.60
b. Decrease in Term Liabilities
(including Public Deposits) 0.00 0.00 0.00 6.50 0.00
c. Increase in
i. Fixed Assets 0.00 0.97 9.74
ii. Other non-current Assets 0.00 0.00 1.00 0.00
d. Dividend Payments 0.00 0.00 0.00 0.00 0.00
e. Others 0.00 0.00 0.00 0.00 0.00
f. TOTAL 0.00 0.97 10.74 6.50 9.60

3. Long Term Surplus (+) / Deficit (-) [1-2] 0.00 7.27 0.18 -0.23 -6.10
4. Increase/decrease in current assets
* (as per details given below) 0.00 10.90 2.00 -0.18 -12.72
5. Increase/decrease in current liabilities
other than bank borrowings 0.00 0.41 0.04 0.05 -0.50
6. Increase/decrease in working capital gap 0.00 10.49 1.96 -0.23 -12.22
7. Net Surplus / Deficit (-) [3-6] 0.00 -3.22 -1.78 0.00 6.12
8. Increase/decrease in bank borrowings 0.00 3.22 1.78 0.00 -5.00
9. Increase/decrease in NET SALES N/A N/A 5.98 5.72 -34.32

* Break up of item-4
i. Increase/decrease in Raw Materials 0.00 0.00 0.00 0.00 0.00
ii. Increase/decrease in Stocks-in-Process 0.00 0.00 0.00 0.00 0.00
iii. Increase/decrease in Finished Goods 0.00 7.93 0.79 0.88 -9.60
iv. Increase/decrease in Receivables
a) Domestic 0.00 1.83 0.78 0.26 -2.87
b) Export 0.00 0.00 0.00 0.00 0.00
v. Increase/decrease in Stores & Spares 0.00 0.00 0.00 0.00 0.00
vi. Increase/decrease in other current assets 0.00 1.14 0.43 -1.32 -0.25
TOTAL 0.00 10.90 2.00 -0.18 -12.72
 ASSESSED BANK FINANCE

Name: M/S. SARAT KISHAN SEVA KENDRA(KSK)

Amounts in Rs. Lakhs

Actual Actual Estimated Projected Projected
Financial Year ended / ending 0 2022 2023 2024 2025
[Link] months 12 12 12 12 12

Total Current Assets 0.00 10.90 12.90 12.72 0.00

Current Liabilities (Other than Bank
Borrowing) 0.00 0.41 0.45 0.50 0.00
Working Capital Gap 0.00 10.49 12.45 12.22 0.00
Net Working Capital (Actual /Projected) 0.00 7.27 7.45 7.22 0.00
Assessed Bank Finance (ABF) 0.00 3.22 5.00 5.00 0.00
NWC/TCA (%) #DIV/0! 66.70% 57.75% 56.76% #DIV/0!
Bank Finance to TCA (%) #DIV/0! 29.54% 38.76% 39.31% #DIV/0!
Other CL/TCA (%) #DIV/0! 3.76% 3.49% 3.93% #DIV/0!
S. Creditors /TCA (%) #DIV/0! 3.76% 3.49% 3.93% #DIV/0!
Inv./NS (Days) #DIV/0! 127.96 111.29 102.10 #DIV/0!
Rec./ Gross Sales (Days) #DIV/0! 29.53 33.31 30.52 #DIV/0!
S. Creditors /Purchase (Days) #DIV/0! 11.80 13.73 12.78 #DIV/0!
RATIOS

Name: M/S. SARAT KISHAN SEVA KENDRA(KSK)

Amounts in Rs. Lakhs
Actual Actual Estimated Projected Projected
Financial Year ended / ending 0 2022 2023 2024 2025
[Link] months 12 12 12 12 12

Net sales 0.00 22.62 28.60 34.32 0.00

Operating Profit 0.00 4.90 6.79 8.96 -9.60
Net Other Income 0.00 0.00 0.00 0.00 0.00
Profit Before Tax 0.00 4.86 5.84 7.82 -9.60
PBT/NS (%) #DIV/0! 21.49% 20.42% 22.79% #DIV/0!
Profit After Tax 0.00 4.86 5.84 7.82 -9.60
Cash Accruals 0.00 4.97 7.41 9.16 -9.60
Paid Up Capital 0.00 3.27 0.39 -2.50 0.00
Tangible Net Worth 0.00 8.13 11.09 16.02 8.92
Adj TNW (Excl. Invest/Loans in Subsidiaries) 0.00 8.13 11.09 16.02 8.92
TOL/TNW #DIV/0! 0.45 1.08 0.34 0.00
Total Term Lia./TNW #DIV/0! 0.00 0.59 0.00 0.00
Current Ratio 3.00 2.37 2.31
Total Tangible Assets (TTA) 0.00 11.76 23.04 21.52 7.80

EFFICIENCY RATIOS : 0 2022 2023 2024 2025

Net Sales/TTA (Times) #DIV/0! 1.92 1.24 1.59 0.00
PBT/TTA (%) #DIV/0! 41.33% 25.35% 36.34% -123.08%
Operating Cost/NS (%) #DIV/0! 78.34% 76.26% 73.89% #DIV/0!
Bank Fin./Curr. Assets (%) #DIV/0! 29.54% 38.76% 39.31% #DIV/0!
Inv. +Rec./NS (Days) #DIV/0! 157 145 133 #DIV/0!

LIQUIDITY RATIOS 0 2022 2023 2024 2025

Current Ratio 3.00 2.37 2.31
Acid Test Ratio #DIV/0! 0.82 0.77 0.57 #DIV/0!
Bank Finance to WCG (%) #DIV/0! 30.70% 40.16% 40.92% #DIV/0!

LEVERAGE RATIOS 0 2022 2023 2024 2025

Debt : Equity Ratio #DIV/0! 0.00 0.59 0.00 0.00
TOL/TNW #DIV/0! 0.45 1.08 0.34 0.00
Debt : Assets Ratio #DIV/0! 0.00 0.28 0.00 0.00
Fixed Assets Coverage Ratio #DIV/0! 0.00 0.71 0.00 0.00
Interest Coverage Ratio #DIV/0! 125.25 8.80 9.04 #DIV/0!

TURNOVER RATIOS 0 2022 2023 2024 2025

Inventory Turnover Period (DAYS) #DIV/0! 128 111 102 #DIV/0!
Average Collection Period (DAYS) #DIV/0! 30 33 31 #DIV/0!
Total Assets Turnover (TIMES) #DIV/0! 1.92 1.24 1.59 0.00
Average Credit Period (DAYS) #DIV/0! 12 14 13 #DIV/0!
Bank Finance Turnover #DIV/0! 7.02 5.72 6.86 #DIV/0!
Current Assets Turnover #DIV/0! 2.08 2.22 2.70 #DIV/0!

PROFITABILITY RATIOS 0 2022 2023 2024 2025

Net Profit Margin (%) #DIV/0! 21.49% 20.42% 22.79% #DIV/0!
Net Income : Assets Ratio (%) #DIV/0! 41.33% 25.35% 36.34% -123.08%
Return on Investment (ROCE)(%) #DIV/0! 42.60% 36.28% 47.86% -123.08%
Return on Equity (%) #DIV/0! 148.62% 1497.44% -312.80% #DIV/0!
Operating Profitability (%) #DIV/0! 21.66% 23.74% 26.11% #DIV/0!
Pre-Tax Profitability (%) #DIV/0! 21.49% 20.42% 22.79% #DIV/0!
PBT/TTA (%) #DIV/0! 41.33% 25.35% 36.34% -123.08%

STRUCTURAL RATIOS 0 2022 2023 2024 2025

Retained Profit (%) 100.00% 100.00% 100.00% 100.00%
Raw Material Content (%) #DIV/0! 74.28% 64.13% 65.62% #DIV/0!
Operating Cost/Sales (%) #DIV/0! 78.34% 76.26% 73.89% #DIV/0!
 FINANCIAL SUMMARY

Name: M/S. SARAT KISHAN SEVA KENDRA(KSK)

Amounts in Rs. Lacs

0 2022 2023 2024 2025
1. Gross Sales - Domestic 0.00 22.00 26.39 31.67 0.00
- Exports 0.00 0.62 2.21 2.65 0.00
2. Less Excise Duty 0.00 0.00 0.00 0.00 0.00
3. Net Sales (1 - 2) 0.00 22.62 28.60 34.32 0.00
4. Depreciation 0.00 0.11 1.57 1.34 0.00
5. Operating Profit (before Interest) 0.00 4.90 6.79 8.96 -9.60
6. Interest 0.00 0.04 0.95 1.14 0.00
7. PBT 0.00 4.86 5.84 7.82 -9.60
8. Tax 0.00 0.00 0.00 0.00 0.00
9. PAT 0.00 4.86 5.84 7.82 -9.60
10. PBDIT (4+6+7) 0.00 5.01 8.36 10.30 -9.60
11. Paid Up Capital (PUC) 0.00 3.27 0.39 -2.50 0.00
12. Total Outside Liabilities (TOL) 0.00 3.63 11.95 5.50 0.00
13. Tangible Net Worth (TNW) 0.00 8.13 11.09 16.02 8.92
14. Adjusted TNW 0.00 8.13 11.09 16.02 8.92
15. Total Assets 0.00 11.76 23.04 21.52 7.80
16.. Intangible Assets 0.00 0.00 0.00 0.00 0.00
17. TTA (15-16) 0.00 11.76 23.04 21.52 7.80
18. PBDIT/INT (10/6) #DIV/0! 125.25 8.80 9.04 #DIV/0!
19. PBT/Net Sales #DIV/0! 21.49% 20.42% 22.79% #DIV/0!
20. PAT/Net Sales #DIV/0! 21.49% 20.42% 22.79% #DIV/0!
21. ROCE (PBDIT/TTA) #DIV/0! 42.60% 36.28% 47.86% -123.08%
22. (INV+RECV)/NET SALES (Days) #DIV/0! 157 145 133 #DIV/0!
24. Current Ratio 3.00 2.37 2.31
25. TOL/TNW #DIV/0! 0.45 1.08 0.34 0.00
26. TOL/TNW (Adjusted) #DIV/0! 0.45 1.08 0.34 0.00
27. Cash Accrual 0.00 4.97 7.41 9.16 -9.60

FUNDS FLOW ANALYSIS

0 2022 2023 2024 2025

1. Long Term Sources 0.00 8.24 10.92 6.27 3.50
2. Long Term Uses 0.00 0.97 10.74 6.50 9.60
3. Surplus/Deficit 0.00 7.27 0.18 -0.23 -6.10
 COMPUTATION OF MAXIMUM PERMISSIBLE
BANK FINANCE FOR WORKING CAPITAL
TURNOVER METHOD
PARTICULARS Actual Actual Actual Actual Estimated Projected Projected
2006 2007 0 2022 2023 2024 2025

A TURNOVER 0.00 22.62 28.60 34.32 0.00

B 25% OF A 0.00 5.66 7.15 8.58 0.00

C MARGIN REQUIRED AT 5% OF A 0.00 1.13 1.43 1.72 0.00

D MARGIN(NWC) 0.00 7.27 7.45 7.22 0.00

E (B-C) 0.00 4.52 5.72 6.86 0.00

F (B-D) 0.00 -1.61 -0.30 1.36 0.00

G MPBF(E OF F WHICH OVER IS 0.00 -1.61 -0.30 1.36 0.00

LOWER

F EXCESS BORROWING 0.00 0.00 0.00 0.00 0.00

 COMPUTATION OF MAXIMUM PERMISSIBLE
BANK FINANCE FOR WORKING CAPITAL

PARTICULARS Actual Actual Actual Actual Estimated Projected Projected

2006 2007 0 2022 2023 2024 2025
FIRST METHOD OF LANDING

1 TOTAL CURRENT ASSEETS 0.00 10.90 12.90 12.72 0.00

2 TOTAL CURRENT LIABILITIES 0.00 0.41 0.45 0.50 0.00

(Other than Bank Borrowing)

3 WORKING CAPITAL GAP 0.00 10.49 12.45 12.22 0.00

4 MINIMUM STIPULATED WORKING

CAPITAL(25% of WCG excluding 0 2.62 3.11 3.06 0
export Receivables)

5 ACTUAL/PROJECTED NWC 0.00 7.27 7.45 7.22 0.00

6 ITEM 3 MINUS ITEM 4 0.00 7.87 9.34 9.16 0.00

7 ITEM 3 MINUS ITEM 5 0.00 3.22 5.00 5.00 0.00

8 MAXIMUM PERMISSIBLE BANK 0.00 3.22 5.00 5.00 0.00

FINANCE(Lower of 6 or 7 )

9 EXCESS BORROWING 0.00 0.00 0.00 0.00 0.00

SECOND METHOF OF LENDING

1 TOTAL CURRENT ASSEETS 0.00 10.90 12.90 12.72 0.00

2 TOTAL CURRENT LIABILITIES 0.00 0.41 0.45 0.50 0.00

(Other than Bank Borrowing)

3 WORKING CAPITAL GAP 0.00 10.49 12.45 12.22 0.00

4 MIN STIPULATED NET WORKING 0 2.73 3.23 3.18 0

CAPITAL(25% of total of current
assets excluding export receivables)

5 ACTUAL/PROJECTED NWC 0.00 7.27 7.45 7.22 0.00

6 ITEM 3 MINUS ITEM 4 0.00 7.76 9.22 9.04 0.00

7 ITEM 3 MINUS ITEM 5 0.00 3.22 5.00 5.00 0.00

8 MAXIMUM PERMISSIBLE BANK 0 3.22 5 5 0

FINANCE(Lower of 6 or 7 )

9 EXCESS BORROWING
REPRESENING SHORT FALL OF 0.00 0.00 0.00 0.00 0.00
NWC
 DATA ANALYSIS

Name: M/S. SARAT KISHAN SEVA KENDRA(KSK)

Amounts in Rs. Lakhs

Actual Actual Estimated Projected Projected

Financial Year ended / ending 0 2022 2023 2024 2025
[Link] months 12 12 12 12 12

Excise Duty : Gross Sales #DIV/0! 0.00% 0.00% 0.00% #DIV/0!

Annual Growth in Net Sales N/A N/A 26.44% 20.00% N/A

1 RATIO OF NET SALES TO :

i. Raw materials (including stores and
other items used in the process of
manufacture) #DIV/0! 56.06% 41.82% 41.61% #DIV/0!
a. Imported #DIV/0! 0.00% 0.00% 0.00% #DIV/0!
b. Indigenous #DIV/0! 56.06% 41.82% 41.61% #DIV/0!
ii. Other Spares #DIV/0! 0.00% 0.00% 0.00% #DIV/0!
a. Imported #DIV/0! 0.00% 0.00% 0.00% #DIV/0!
b. Indigenous #DIV/0! 0.00% 0.00% 0.00% #DIV/0!
iii. Power and Fuel #DIV/0! 0.00% 0.00% 0.00% #DIV/0!
iv. Direct Labour (Factory wages & salaries) #DIV/0! 18.61% 17.66% 17.66% #DIV/0!
v. Other manufacturing expenses #DIV/0! 0.29% 0.25% 0.23% #DIV/0!
vi. Depreciation #DIV/0! 0.49% 5.49% 3.90% #DIV/0!
vii. Selling, general and administrative expenses #DIV/0! 4.42% 3.50% 2.91% #DIV/0!
viii. Interest #DIV/0! 0.18% 3.32% 3.32% #DIV/0!

2 COMPOSITION OF COST OF SALES : 2008 2009 2010 2011 2012

i. Raw materials (including stores and

other items used in the process of
manufacture) #DIV/0! 92.55% 66.97% 68.39% 0.00%
a. Imported #DIV/0! 0.00% 0.00% 0.00% 0.00%
b. Indigenous #DIV/0! 92.55% 66.97% 68.39% 0.00%
ii. Other Spares #DIV/0! 0.00% 0.00% 0.00% 0.00%
a. Imported #DIV/0! 0.00% 0.00% 0.00% 0.00%
b. Indigenous #DIV/0! 0.00% 0.00% 0.00% 0.00%
iii. Power and Fuel #DIV/0! 0.00% 0.00% 0.00% 0.00%
iv. Direct Labour (Factory wages & salaries) #DIV/0! 30.73% 28.28% 29.02% 0.00%
v. Other manufacturing expenses #DIV/0! 0.47% 0.40% 0.38% 0.00%
vi. Depreciation #DIV/0! 0.80% 8.79% 6.42% 0.00%
vii. Accretion/Depletion in SIP & FG Stocks #DIV/0! -24.60% -4.42% -4.21% 100.00%
CHECK TOTAL #DIV/0! 99.96% 100.01% 100.00% 100.00%

3 PERCENTAGE GROWTHS : 2008 2009 2010 2011 2012

i. Gross Sales #DIV/0! #DIV/0! 26.44% 20.00% -100.00%

ii. Gross Domestic Sales #DIV/0! #DIV/0! 19.95% 20.01% -100.00%
iii. Gross Exports 256.45% 19.91% -100.00%
 iv. Net Sales #DIV/0! #DIV/0! 26.44% 20.00% -100.00%
v. Total Raw Materials #DIV/0! #DIV/0! -5.68% 19.40% -100.00%
vi. Imported Raw Materials
vii. Indegenous Raw Materials #DIV/0! #DIV/0! -5.68% 19.40% -100.00%
viii. Other Spares
ix. Imported Spares
x. Indegenous Spares
xi. Power and Fuel #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
xii. Direct Labour (Factory wages & salaries) #DIV/0! #DIV/0! 19.95% 20.00% -100.00%
xiii. Other manufacturing expenses #DIV/0! #DIV/0! 9.23% 11.27% -100.00%
xiv. Depreciation #DIV/0! #DIV/0! ### -14.65% -100.00%
xv. Selling, general and administrative expenses #DIV/0! #DIV/0! -1.74% 13.42% -100.00%
xvi. Interest #DIV/0! #DIV/0! ### 20.00% -100.00%

4 Non-Operating Income / Net Sales #DIV/0! 0.00% 0.00% 0.00% #DIV/0!

5 Non-Operating Income / PBT #DIV/0! 0.00% 0.00% 0.00% 0.00%
6 Net Profit / PBT #DIV/0! 100.00% 100.00% 100.00% 100.00%
7 Retained Profit / Net Profit 100.00% 100.00% 100.00% 100.00%
8 Cash Accrual / Net Sales #DIV/0! 21.97% 25.91% 26.69% #DIV/0!
9 Average Cost of Borrowings #DIV/0! 1.24% 8.26% 22.80% #DIV/0!

Actual Actual Estimated Projected Projected

Financial Year ended / ending 0 2022 2023 2024 2025
[Link] month 12 12 12 12 12

1 COMPOSITION OF CURRENT LIABILITIES

i. Short-term borrowing from banks #DIV/0! 88.71% 91.74% 90.91% #DIV/0!
ii. Short term borrowings from others #DIV/0! 0.00% 0.00% 0.00% #DIV/0!
iii. Sundry Creditors (Trade) #DIV/0! 11.29% 8.26% 9.09% #DIV/0!
iv. Advance payments from customers #DIV/0! 0.00% 0.00% 0.00% #DIV/0!
v. Provision for taxation #DIV/0! 0.00% 0.00% 0.00% #DIV/0!
vi. Dividend payable #DIV/0! 0.00% 0.00% 0.00% #DIV/0!
vii. Other statutory liabilities (due within 1 year) #DIV/0! 0.00% 0.00% 0.00% #DIV/0!
viii. Instalments payable within 1 year #DIV/0! 0.00% 0.00% 0.00% #DIV/0!
ix. Other current liabilities & provisions #DIV/0! 0.00% 0.00% 0.00% #DIV/0!
CHECK TOTAL #DIV/0! 100.00% 100.00% 100.00% #DIV/0!

2 ANNUAL GROWTH : LIABILITIES 2008 2009 2010 2011 2012

i. Short-term borrowing from banks #DIV/0! #DIV/0! 55.28% 0.00% -100.00%

ii. Short term borrowings from others
iii. Sundry Creditors (Trade) #DIV/0! #DIV/0! 9.76% 11.11% -100.00%
iv. Advance payments from customers
v. Provision for taxation
vi. Dividend payable
vii. Other statutory liabilities (due within 1 year)
viii. Instalments payable within 1 year #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
ix. Other current liabilities & provisions #DIV/0! #DIV/0! 9.76% 11.11% -100.00%
x. Total Current Liabilities #DIV/0! #DIV/0! 50.14% 0.92% -100.00%
 xi. Total Term Liabilities #DIV/0! #DIV/0! #DIV/0! -100.00% #DIV/0!
xii. Total Outside Liabilities #DIV/0! #DIV/0! 229.20% -53.97% -100.00%
xiii. Net Worth #DIV/0! #DIV/0! 36.41% 44.45% -44.32%
xiv. Tangible Net Worth #DIV/0! #DIV/0! 36.41% 44.45% -44.32%

3 COMPOSITION OF CURRENT ASSETS 2008 2009 2010 2011 2012

i. Cash and Bank Balances #DIV/0! 10.46% 12.17% 1.97% #DIV/0!

ii. Investments (other than long term) #DIV/0! 0.00% 0.00% 0.00% #DIV/0!
iii. Receivables #DIV/0! 16.79% 20.23% 22.56% #DIV/0!
iv. Instalments of deferred receivables #DIV/0! 0.00% 0.00% 0.00% #DIV/0!
v. Inventory: #DIV/0! 72.75% 67.60% 75.47% #DIV/0!
vi. Raw materials #DIV/0! 0.00% 0.00% 0.00% #DIV/0!
vii. Stocks-in-process #DIV/0! 0.00% 0.00% 0.00% #DIV/0!
viii. Finished goods #DIV/0! 72.75% 67.60% 75.47% #DIV/0!
ix. Other consumable spares #DIV/0! 0.00% 0.00% 0.00% #DIV/0!
x. Advances to suppliers of raw materials #DIV/0! 0.00% 0.00% 0.00% #DIV/0!
xi. Advance payment of taxes #DIV/0! 0.00% 0.00% 0.00% #DIV/0!
xii. Other current assets #DIV/0! 0.00% 0.00% 0.00% #DIV/0!
CHECK TOTAL #DIV/0! 100.00% 100.00% 100.00% #DIV/0!

4 ANNUAL GROWTH : ASSETS 2008 2009 2010 2011 2012

i. Cash and Bank Balances #DIV/0! #DIV/0! 37.72% -84.08% -100.00%

ii. Investments (other than long term)
iii. Receivables #DIV/0! #DIV/0! 42.62% 9.96% -100.00%
iv. Instalments of deferred receivables
v. Inventory: #DIV/0! #DIV/0! 9.96% 10.09% -100.00%
vi. Raw materials #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
vii. Stocks-in-process
viii. Finished goods #DIV/0! #DIV/0! 9.96% 10.09% -100.00%
ix. Other consumable spares
x. Advances to suppliers of raw materials #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
xi. Advance payment of taxes
xii. Other current assets
xiii. Total Current Assets #DIV/0! #DIV/0! 18.35% -1.40% -100.00%
xiv. Gross Block #DIV/0! #DIV/0! ### -14.66% -14.66%
xv. Net Block #DIV/0! #DIV/0! 962.79% -14.66% 0.00%
xvi. Total Other Non-current Assets 0.00% -100.00%
xvii. Intangible Assets #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
xviii. Net Working Capital #DIV/0! #DIV/0! 2.48% -3.09% -100.00%

2008 2009 2010 2011 2012

5 TOL / TNW 0.45 1.08 0.34
6 (TL + Net Worth) : Net Block #DIV/0! 945.35% 192.45% 205.38% 114.36%
7 (TL + TNW) : Tangible Non Current Assets #DIV/0! 945.35% 173.47% 182.05% 114.36%
8 Net Block : TL #DIV/0! #DIV/0! 140.62% #DIV/0! #DIV/0!
9 (Inventories + Rec) : S.T. Bank Borrowings #DIV/0! 303.11% 226.60% 249.40% #DIV/0!
10 Current Assets : S.T. Bank Borrowings #DIV/0! 338.51% 258.00% 254.40% #DIV/0!
11 PL Depreciation : Average Gross Block #DIV/0! 22.68% 26.88% 13.50% 0.00%