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Hegro Enterprises Financial Overview

HEGRO Enterprises has a total project cost of ₹1,200,000, financed through a bank loan of ₹1,000,000 and a proprietor's contribution of ₹200,000. The projected balance sheet shows increasing capital and net profit over four years, with total liabilities and assets growing significantly. The projected profit and loss account indicates a steady increase in sales income and surplus, with a profit margin of 25% on the cost of sales.

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34 views11 pages

Hegro Enterprises Financial Overview

HEGRO Enterprises has a total project cost of ₹1,200,000, financed through a bank loan of ₹1,000,000 and a proprietor's contribution of ₹200,000. The projected balance sheet shows increasing capital and net profit over four years, with total liabilities and assets growing significantly. The projected profit and loss account indicates a steady increase in sales income and surplus, with a profit margin of 25% on the cost of sales.

Uploaded by

Dàrç๛Pérsivør
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd

HEGRO ENTERPRISES

No 1/1 Anna Salai 1st cross street erukkenchery Chennai 600118

Cost Of Project Amount

Special Equipments 675,000


Working Capital 525,000

TOTAL COST 1,200,000

Means of Finance Amount


Bank Loan 1,000,000
Proprietrix Contribution 200,000
Total 1,200,000
HEGRO ENTERPRISES
No 1/1 Anna Salai 1st cross street erukkenchery Chennai 600118
PROJECTED BALANCE SHEET

LIABILITIES
Particulars 1st Year 2nd Year 3rd Year 4th Year
Capital Account: 1,107,000 2,209,855 3,548,879
Add: Additions during the year 200,000
Add: Net Profit for the year 907,000 1,102,855 1,339,024 1,620,205
1,107,000 2,209,855 3,548,879 5,169,084
Less: Income Tax & Drawings
1,107,000 2,209,855 3,548,879 5,169,084

Term Loan 879,826 704,974 511,813 298,425

TOTAL 1,986,827 2,914,830 4,060,692 5,467,510

ASSETS
Fixed Assets 891,050 300,809 263,160 245,564

CURRENT ASSETS
Sundry Debtor 833,000
Cash at bank 150,777 32,000 41,000 44,000
cash in hand 112,000 13,500 14,600 18,500

TOTAL 1,986,827 346,309 318,760 308,064

0 -2,568,521 -3,741,933 -5,159,446

Current Ratio: 1.25 0.06 0.11 0.21


RO ENTERPRISES
ss street erukkenchery Chennai 600118
TED BALANCE SHEET
Amount in Rs

5th Year
5,169,084

1,932,865
7,101,950

7,101,950

77,277

7,179,227

214,782

48,000
21,000

283,782

-6,895,445

0.89
HEGRO ENTERPRISES
HEGRO ENTERPRISES
PROJECTED PROFIT AND LOSS ACCOUNT ( Profit Margin 25% on Cost of Sale )

PROJECTED INCOME 1st Year 2nd Year 3rd Year 4th Year
Sales Income 4,900,000 5,635,000 6,450,250 7,417,788

Total Income. (A) 4,900,000 5,635,000 6,450,250 7,417,788

EXPENSES
Direct Expense 2,205,000 2,535,750 2,918,000 3,355,700
Administrative & Other Operating Expenses 1,570,000 1,790,500 2,023,720 2,308,050
Financial Expenses 71,050 80,113 61,803 41576.87
Depreciation 146,950 125,783 107,703 92,256
Total Expense. (B) 3,993,000 4,532,145 5,111,226 5,797,583

SURPLUS (A-B) 907,000 1,102,855 1,339,024 1,620,205


18.51% 19.57% 20.76% 21.84%
EGRO ENTERPRISES
EGRO ENTERPRISES
LOSS ACCOUNT ( Profit Margin 25% on Cost of Sale )
Amount in Rs
5th Year
8,530,456

8,530,456

3,859,055
2,639,200
20280.18
79,055
6,597,591

1,932,865
22.66%
HEGRO ENTERPRISES
No 1/1 Anna Salai 1st cross street erukkenchery Chennai 600118
SCHEDULE: FIXED ASETS ( AS PER INCOME TAX ACT ) AS ON 1st Year
Amount in Rs
S. ADDITIONS
NO. PARTICULARS W.D.V BEFORE DELETION VALUE AFTER VALUE TOTAL DEPR. DEPRECIATION W.D.V
Beginning At Half As on End of
of 1st Year 30-Sep upto Sep 30-Sep Oct-Mar VALUE RATE At Full rate rate TOTAL 1st Year

1 BLOCK - 10%
Furniture 175,000 175,000 - 175,000 10% 17,500 - 17,500 157,500

2 BLOCK - 15%
Air Conditioner 90,000 90,000 - 90,000 15% 13,500 - 13,500 76,500
Steamer 40,000 40,000 - 40,000 15% 6,000 - 6,000 34,000
Plant & Machinery 675,000 675,000 - 675,000 15% 101,250 - 101,250 573,750

Trimmer 34,000 34,000 - 34,000 15% 5,100 - 5,100 28,900


Dryer 12,000 12,000 - 12,000 15% 1,800 - 1,800 10,200
Ironing Machine 12,000 12,000 - 12,000 15% 1,800 - 1,800 10,200

TOTAL - 1,038,000 1,038,000 - - 1,038,000 146,950 - 146,950 891,050


HEGRO ENTERPRISES
No 1/1 Anna Salai 1st cross street erukkenchery Chennai 600118
SCHEDULE: FIXED ASETS ( AS PER INCOME TAX ACT ) AS ON 2nd Year
Amount in Rs
S. ADDITIONS
NO. PARTICULARS W.D.V BEFORE DELETION VALUE AFTER VALUE TOTAL DEPR. DEPRECIATION W.D.V
Beginning of At Half As on End of
2nd Year 30-Sep upto Sep 30-Sep Oct-Mar VALUE RATE At Full rate rate TOTAL 3rd Year

1 BLOCK - 10%
Building and Interiors 157,500 157,500 - 157,500 10% 15,750 - 15,750 141,750
-
2 BLOCK - 15% -
Air Conditioner 76,500 76,500 - 76,500 15% 11,475 - 11,475 65,025
Steamer 34,000 34,000 - 34,000 15% 5,100 - 5,100 28,900
Plant & Machinery 573,750 573,750 - 573,750 15% 86,063 - 86,063 487,688

Trimmer 28,900 28,900 - 28,900 15% 4,335 - 4,335 24,565


Dryer 10,200 10,200 - 10,200 15% 1,530 - 1,530 8,670
Ironing Machine 10,200 10,200 - 10,200 15% 1,530 - 1,530 8,670
-
TOTAL 891,050 - 891,050 - - 891,050 125,783 - 125,783 765,268
HEGRO ENTERPRISES
No 1/1 Anna Salai 1st cross street erukkenchery Chennai 600118
SCHEDULE: FIXED ASETS ( AS PER INCOME TAX ACT ) AS ON 3rd Year
Amount in Rs
S. ADDITIONS
NO. PARTICULARS W.D.V BEFORE DELETION VALUE AFTER VALUE TOTAL DEPR. DEPRECIATION W.D.V
Beginning of At Half As on End of
3rd Year 30-Sep upto Sep 30-Sep Oct-Mar VALUE RATE At Full rate rate TOTAL 3rd Year

1 BLOCK - 10%
Building and Interiors 141,750 141,750 - 141,750 10% 14,175 - 14,175 127,575
-
2 BLOCK - 15% -
Air Conditioner 65,025 65,025 - 65,025 15% 9,754 - 9,754 55,271
Steamer 28,900 28,900 - 28,900 15% 4,335 - 4,335 24,565
Plant & Machinery 487,688 487,688 - 487,688 15% 73,153 - 73,153 414,534

Trimmer 24,565 24,565 - 24,565 15% 3,685 - 3,685 20,880


Dryer 8,670 8,670 - 8,670 15% 1,301 - 1,301 7,370
Ironing Machine 8,670 8,670 - 8,670 15% 1,301 - 1,301 7,370

TOTAL 765,268 - 765,268 - - 765,268 107,703 - 107,703 657,565


HEGRO ENTERPRISES
No 1/1 Anna Salai 1st cross street erukkenchery Chennai 600118
SCHEDULE: FIXED ASETS ( AS PER INCOME TAX ACT ) AS ON 4th Year
Amount in Rs
S. ADDITIONS
NO. PARTICULARS W.D.V BEFORE DELETION VALUE AFTER VALUE TOTAL DEPR. DEPRECIATION W.D.V
Beginning of At Half As on End of
4th Year 30-Sep upto Sep 30-Sep Oct-Mar VALUE RATE At Full rate rate TOTAL 4th Year

1 BLOCK - 10%
Building and Interiors 127,575 127,575 - 127,575 10% 12,758 - 12,758 114,818
-
2 BLOCK - 15% -
Air Conditioner 55,271 55,271 - 55,271 15% 8,291 - 8,291 46,981
Steamer 24,565 24,565 - 24,565 15% 3,685 - 3,685 20,880
Plant & Machinery 414,534 414,534 - 414,534 15% 62,180 - 62,180 352,354

Trimmer 20,880 20,880 - 20,880 15% 3,132 - 3,132 17,748


Dryer 7,370 7,370 - 7,370 15% 1,105 - 1,105 6,264
Ironing Machine 7,370 7,370 - 7,370 15% 1,105 - 1,105 6,264

TOTAL 657,565 - 657,565 - - 657,565 92,256 - 92,256 565,309


HEGRO ENTERPRISES
No 1/1 Anna Salai 1st cross street erukkenchery Chennai 600118
SCHEDULE: FIXED ASETS ( AS PER INCOME TAX ACT ) AS ON 5th Year
Amount in Rs
S. ADDITIONS
NO. PARTICULARS W.D.V BEFORE DELETION VALUE AFTER VALUE TOTAL DEPR. DEPRECIATION W.D.V
Beginning of At Half As on End of
5th Year 30-Sep upto Sep 30-Sep Oct-Mar VALUE RATE At Full rate rate TOTAL 5th Year

1 BLOCK - 10%
Building and Interiors 114,818 114,818 - 114,818 10% 11,482 - 11,482 103,336
-
2 BLOCK - 15% -
Air Conditioner 46,981 46,981 - 46,981 15% 7,047 - 7,047 39,933
Steamer 20,880 20,880 - 20,880 15% 3,132 - 3,132 17,748
Plant & Machinery 352,354 352,354 - 352,354 15% 52,853 - 52,853 299,501

Trimmer 17,748 17,748 - 17,748 15% 2,662 - 2,662 15,086


Dryer 6,264 6,264 - 6,264 15% 940 - 940 5,324
Ironing Machine 6,264 6,264 - 6,264 15% 940 - 940 5,324

TOTAL 565,309 - 565,309 - - 565,309 79,055 - 79,055 486,253


Amount in Rs
EMI: ₹ 21,247
LOAN AMOUNT ₹ 1,000,000
Rate of Interest 10.00%
Tenure 5 Years
1st Year 2nd Year 3rd Year
Opening Balance 1,000,000 879,826 704,974
Principle Repayment 120,174 174,852 193,161
Interest 71,050 80,113 61,803
Closing 879,826 704,974 511,813

Balance Principle
EMI # EMI Month Interest (INR) Principle (INR)
(INR)

1 July, 2025 8333.33 12913.71 987086.29


2 August, 2025 8225.72 13021.33 974064.96
3 September, 2025 8117.21 13129.84 960935.13
4 October, 2025 8007.79 13239.25 947695.87
5 November, 2025 7897.47 13349.58 934346.30
6 December, 2025 7786.22 13460.83 920885.47
7 January, 2026 7674.05 13573.00 907312.47
8 February, 2026 7560.94 13686.11 893626.36
9 March, 2026 7446.89 13800.16 879826.20
10 April, 2026 7331.89 13915.16 865911.05
11 May, 2026 7215.93 14031.12 851879.93
12 June, 2026 7099.00 14148.05 837731.88
13 July, 2026 6981.10 14265.95 823465.93
14 August, 2026 6862.22 14384.83 809081.11
15 September, 2026 6742.34 14504.70 794576.40
16 October, 2026 6621.47 14625.57 779950.83
17 November, 2026 6499.59 14747.45 765203.37
18 December, 2026 6376.69 14870.35 750333.02
19 January, 2027 6252.78 14994.27 735338.76
20 February, 2027 6127.82 15119.22 720219.53
21 March, 2027 6001.83 15245.22 704974.32
22 April, 2027 5874.79 15372.26 689602.06
23 May, 2027 5746.68 15500.36 674101.70
24 June, 2027 5617.51 15629.53 658472.17
25 July, 2027 5487.27 15759.78 642712.39
26 August, 2027 5355.94 15891.11 626821.28
27 September, 2027 5223.51 16023.53 610797.75
28 October, 2027 5089.98 16157.06 594640.69
29 November, 2027 4955.34 16291.71 578348.98
30 December, 2027 4819.57 16427.47 561921.51
31 January, 2028 4682.68 16564.37 545357.14
32 February, 2028 4544.64 16702.40 528654.74
33 March, 2028 4405.46 16841.59 511813.15
34 April, 2028 4265.11 16981.94 494831.22
35 May, 2028 4123.59 17123.45 477707.77
36 June, 2028 3980.90 17266.15 460441.62
37 July, 2028 3837.01 17410.03 443031.59

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