Vaibhav Laxmi Ma Galla Bhandar

Siddharthanagar-04, Rupandehi
Cash Flow Statement
As at 31 Ashadh, 2077

Particulars Current Year's Amount

A Net Profit Before Tax 252,840.60

Adjustment
Depreciation 3,860.31
Preliminary Expenses -
Operating Profit before Working Capital Change 256,700.91
Decrease/(Increase) in Inventories (1,672,085.00)
Decrease/(Increase) in Sundry Debtors (1,970,280.00)
Decrease/(Increase) in Advance & Deposit -
Increase/(Decrease) in Current liabilitie 3,970.60
Extra Income Tax Paid -
Provision for Income Tax -
Cash Generated from Operations (3,381,693.49)
B Cash Flow From Investing Activities
Assets Increase -
Assets Sales -
Decrease/(Increase) in Dividend Distribution -
-
C Cash Flow From Financial Activities
Increase/(Decrease) in Long term Loan 1,046,344.09
Increase in Paid Up Capital 2,200,000.00
Increase/(Decrease) in Medium & Long Term Loan
Net Cash flow from Financing Activities 3,246,344.09

D Total Cash Flow from All Activities ( A+B+C) (135,349.40)

E Opening Cash & Bank Balance 468,441.00

F Closing Cash & Bank Balance ( D+E) 333,091.60

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Proprietor .
 Vaibhav Laxmi Ma Galla Bhandar
Siddharthanagar-04, Rupandehi
Balance Sheet
As at 31 st Ashadh, 2077
Previous Year's
Particulars Schedule Current Year's Amount
Amount
Sources Of Fund
1. Share Capital :
(A) Capital 1 2,500,000.00 300,000.00
(B) Proprietor Capital - -
(C) Accumulated Profit 2 869,228.33 616,387.73

2. Medium & Long Term Loan 3

(A) Secured Loan
(B) Unsecured Loan
Total 3,369,228.33 916,387.73
Uses Of Fund
1. Fixed Assets:
(A) Value of Assets 4 15,441.25 20,588.33
(B) Depreciation (3,860.31) (5,147.08)
(C) Net Value 11,580.94 15,441.25
(D) WIP Assets
2. Investment 5
3. Deferred Tax Assets
4. Current Assets:
(A) Inventories 6 3,937,885.00 2,265,800.00
(B) Sundry Debtors 7 8,415,500.00 6,445,220.00
(C) Cash & Bank 8 333,091.60 468,441.00
(D) Advance & Deposit 9 - -
Total Current Assets 12,686,476.60 9,179,461.00
5. Current Liabilities (-) 10 9,328,829.21 8,278,514.52
(A) Bank Loan(SRDBL) 9,306,738.61 8,260,394.52
(B) Sundry Creditors 21,445.00 18,120.00
(C) Provision & Other Payable 645.60 -
Net Current Assets 3,357,647.39 900,946.48
Total 3,369,228.33 916,387.73

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Proprietor .
 Vaibhav Laxmi Ma Galla Bhandar
Siddharthanagar-04, Rupandehi
Income Statement ( Profit & Loss Account )
For The F. Y. 2076/077
Previous Year's
Particulars Schedule Current Year's Amount
Amount
Goods Sales 9,794,840.00 9,314,520.00
Cost Of Goods Sold A 8,304,730.00 8,385,600.00
Gross Profit 1,490,110.00 928,920.00
Administrative Expenses (-) B (122,990.10) (57,815.00)
Net Operating 1,367,119.90 871,105.00
Depreciation Expenses 4 (3,860.31) (5,147.08)
Profit Before Interest & tax 1,363,259.59 865,957.92
Bank Interest (1,110,418.99) (738,866.52)
Profit Before Income tax 252,840.60 127,091.40
Income tax Provision - -
Net Profit After Tax 252,840.60 127,091.40
Profit up to Last Year 616,387.73 489,296.33
Cumulative Profit 869,228.33 616,387.73
Additional tax - -
Cash Withdrawal - -
Transferred to Balance Sheet 869,228.33 616,387.73

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Proprietor .
 Schedule (A)

Vaibhav Laxmi Ma Galla Bhandar

Siddharthanagar-04, Rupandehi
For The F. Y. 2076/077

Details Of Cost Of Good Sold

Previous Year's
Particulars Current Year's Amount
Amount
Opening Stock 2,265,800.00 565,800.00
Purchase Expenses 9,976,815.00 10,085,600.00
Closing Stock (3,937,885.00) (2,265,800.00)
Total 8,304,730.00 8,385,600.00

- -
Schedule (B)
Details Of Administrative Expenses
Previous Year's
Particulars Current Year's Amount
Amount
Salaries & Allowances 64,560.00 52,800.00
Electricity, Power & Fuel 1,450.00 2,140.00
Telephone, Internet & Postage 1,125.00 890.00
Office Expenses 560.00 915.00
Bank Service Charge (SRDBL) 38,000.00 -
Insurance Premium (Stock) SRDBL 16,125.10 -
Printing & Stationary 840.00 635.00
Travelling & Conveyance 330.00 435.00
Total 122,990.10 57,815.00

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Proprietor .
 Schedule (A)

Vaibhav Laxmi Ma Galla Bhandar

Siddharthanagar-04, Rupandehi
For The F. Y. 2076/077

Details Of Closing Stock

Item Name Quintity Rate Amount

Paddy (Masino) 860.00 2,885.00 2,481,100.00

Paddy (Moto) 545.00 2,673.00 1,456,785.00

Total 1,405.00 3,937,885.00

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Proprietor .
 Schedule (4)

Vaibhav Laxmi Ma Galla Bhandar

Siddharthanagar-04, Rupandehi
Details Of Fixed Assets & Depriciation
As at 31 Ashadh, 2077
Block Value Depriciable Depriciation
Addition of This
Sl No Particular Class Value Of This Dep. Rate Balance
Value Year Total This Year
Full Year
1 Land & Land Reform - - - -
2 Building A - - - - 5% - -
Sub Total - - - - - -
3 Furniture B 15,441.25 - 15,441.25 15,441.25 25% 3,860.31 11,580.94
4 Office Equipment B - - - - 25% - -
Sub Total 15,441.25 - 15,441.25 15,441.25 3,860.31 11,580.94
6 Moter Cycle C - - - 20% - -
7 Moter Car C - - - - 20% - -
- -
Sub Total - - - - - -
9 Electrification D - - - 15% - -
10 Plant & Mechinery D - - - 15% - -
11 Generator D - - - 15% - -
12 Other Assets D - - - 15% - -
- - - - - -

15,441.25 - 15,441.25 15,441.25 3,860.31 11,580.94

.......................................
Proprietor .
 Vaibhav Laxmi Ma Galla Bhandar
Siddharthanagar-04, Rupandehi
Projected Balance Sheet

Particulars Schedule F/Y : 2077/078 F/Y : 2078/079 F/Y : 2079/080

Sources Of Fund
1. Share Capital :
(A) Capital 1 2,500,000.00 2,500,000.00 2,500,000.00
(B) Proprietor Capital 1,000,000.00 1,000,000.00 1,000,000.00
(C) Accumulated Profit 2 1,884,937.96 3,226,309.62 4,841,066.39

2. Medium & Long Term Loan 3

(A) Secured Loan - - -
(B) Unsecured Loan
Total 5,384,937.96 6,726,309.62 8,341,066.39
Uses Of Fund
1. Fixed Assets:
(A) Value of Assets 4 581,120.94 459,484.70 364,710.93
(B) Depreciation (121,636.23) (94,773.78) (74,094.94)
(C) Net Value 459,484.70 364,710.93 290,615.99
(D) WIP Assets - - -
2. Investment 5
3. Deferred Tax Assets
4. Current Assets:
(A) Inventories 6 6,822,740.00 7,235,660.00 8,185,620.00
(B) Sundry Debtors 7 6,425,600.00 7,425,300.00 8,085,600.00
(C) Cash & Bank 8 499,157.39 520,312.26 653,033.59
(D) Advance & Deposit 9 1,000,000.00 1,150,000.00 1,250,000.00
Total Current Assets 14,747,497.39 16,331,272.26 18,174,253.59
5. Current Liabilities (-) 10 9,822,044.13 9,969,673.57 10,123,803.18
(A) Bank Loan 9,500,000.00 9,500,000.00 9,500,000.00
(B) Sundry Creditors 136,740.00 144,800.00 176,440.00
(C) Provision & Other Payable 185,304.13 324,873.57 447,363.18
Net Current Assets 4,925,453.26 6,361,598.69 8,050,450.41
Total 5,384,937.96 6,726,309.62 8,341,066.39

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Propriteor
 Vaibhav Laxmi Ma Galla Bhandar
Siddharthanagar-04, Rupandehi
Projected Income Statement ( Profit & Loss Account )

Particulars Schedule F/Y : 2077/078 F/Y : 2078/079 F/Y : 2079/080

Goods Sales 18,555,740.00 21,125,850.00 23,344,100.00
Cost Of Goods Sold A 15,788,965.00 17,896,440.00 19,714,300.00
Gross Profit 2,766,775.00 3,229,410.00 3,629,800.00
Administrative Expenses (-) B (264,225.00) (288,491.00) (313,685.10)
Net Operating 2,502,550.00 2,940,919.00 3,316,114.90
Depreciation Expenses 4 (121,636.23) (94,773.78) (74,094.94)
Profit Before Interest & tax 2,380,913.77 2,846,145.22 3,242,019.96
Bank Interest (1,179,900.00) (1,179,900.00) (1,179,900.00)
Profit Before Income tax 1,201,013.77 1,666,245.22 2,062,119.96
Income tax Provision (185,304.13) (324,873.57) (447,363.18)
Net Profit After Tax 1,015,709.64 1,341,371.66 1,614,756.77
Profit up to Last Year 869,228.33 1,884,937.96 3,226,309.62
Cumulative Profit 1,884,937.96 3,226,309.62 4,841,066.39
Additional tax - - -
Transferred to Balance Sheet 1,884,937.96 3,226,309.62 4,841,066.39

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Propriteor
 Schedule (A)

Vaibhav Laxmi Ma Galla Bhandar

Siddharthanagar-04, Rupandehi
Projected

Details Of Cost Of Good Sold

Particulars F/Y : 2077/078 F/Y : 2078/079 F/Y : 2079/080

Opening Stock 3,937,885.00 6,822,740.00 7,235,660.00

Purchase Expenses 18,551,460.00 18,152,510.00 20,452,860.00
Direct expenses 122,360.00 156,850.00 211,400.00
Closing Stock (6,822,740.00) (7,235,660.00) (8,185,620.00)
Total 15,788,965.00 17,896,440.00 19,714,300.00

- - -
Schedule (B)
Details Of Administrative Expenses
Particulars F/Y : 2077/078 F/Y : 2078/079 F/Y : 2079/080

Salaries & Allowances 136,800.00 150,480.00 165,528.00

Electricity, Power & Fuel 9,450.00 10,395.00 11,434.50
Telephone, Internet & Postage 6,740.00 7,414.00 8,155.40
Hospitality Expenses 3,660.00 4,026.00 4,428.60
Office Expenses 7,465.00 8,211.50 9,032.65
Printing & Stationary 7,850.00 8,635.00 9,498.50
Renewal Expenses 6,330.00 6,963.00 7,659.30
Travelling & Conveyance 12,365.00 13,601.50 14,961.65
Bank Service Charge (SRDBL) 39,550.00 41,300.00 42,600.00
Insurance Premium (Stock) SRDBL 18,365.00 21,250.00 23,550.00
Miscllaneus Expenses 5,650.00 6,215.00 6,836.50
Audit Fee 10,000.00 10,000.00 10,000.00
Total 264,225.00 288,491.00 313,685.10

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Propriteor
 Schedule (4)

Vaibhav Laxmi Ma Galla Bhandar

Siddharthanagar-04, Rupandehi
Projected Details Of Fixed Assets & Depriciation
As at 31st Ashadh, 2078
Block Value Depriciable Depriciation
Sl No Particular Class Addition of This Value Of This Dep. Rate Balance
Value Total This Year
Full Year
1 Land & Land Reform - - - -
2 Building A - - - - 5% - -
Sub Total - - - - - -
3 Furniture B 11,580.94 244,540.00 256,120.94 256,120.94 25% 64,030.23 192,090.70
4 Office Equipment B - 88,560.00 88,560.00 88,560.00 25% 22,140.00 66,420.00
Sub Total 11,580.94 333,100.00 344,680.94 344,680.94 86,170.23 258,510.70
6 Moter Cycle C - - - 20% - -
7 Moter Car C - - - - 20% - -
- -
Sub Total - - - - - -
9 Electrification D - - - 15% - -
10 Plant & Mechinery D - - - - 15% - -
11 Generator D - - - - 15% - -
12 Other Assets D - 236,440.00 236,440.00 236,440.00 15% 35,466.00 200,974.00
- 236,440.00 236,440.00 236,440.00 35,466.00 200,974.00

11,580.94 569,540.00 581,120.94 581,120.94 121,636.23 459,484.70

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Propriteor
 Schedule (4)

Vaibhav Laxmi Ma Galla Bhandar

Siddharthanagar-04, Rupandehi
Projectd Details Of Fixed Assets & Depriciation
As at 31st Ashadh, 2079
Block Value Depriciable Depriciation
Addition of This
Sl No Particular Class Value Of This Dep. Rate Balance
Value Year Total This Year
Full Year
1 Land & Land Reform - - - -
2 Building A - - - - 5% - -
Sub Total - - - - - -
3 Furniture B 192,090.70 - 192,090.70 192,090.70 25% 48,022.68 144,068.03
4 Office Equipment B 66,420.00 - 66,420.00 66,420.00 25% 16,605.00 49,815.00
Sub Total 258,510.70 - 258,510.70 258,510.70 64,627.68 193,883.03
6 Moter Cycle C - - - 20% - -
7 Moter Car C - - - - 20% - -
- -
Sub Total - - - - - -
9 Electrification D - - - 15% - -
10 Plant & Mechinery D - - - 15% - -
11 Generator D - - - 15% - -
12 Other Assets D 200,974.00 - 200,974.00 200,974.00 15% 30,146.10 170,827.90
200,974.00 - 200,974.00 200,974.00 30,146.10 170,827.90

459,484.70 - 459,484.70 459,484.70 94,773.78 364,710.93

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Propriteor
 Schedule (4)

Vaibhav Laxmi Ma Galla Bhandar

Siddharthanagar-04, Rupandehi
Projectd Details Of Fixed Assets & Depriciation
As at 31st Ashadh, 2080
Block Value Depriciable Depriciation
Addition of This
Sl No Particular Class Value Of This Dep. Rate Balance
Value Year Total This Year
Full Year
1 Land & Land Reform - - - -
2 Building A - - - - 5% - -
Sub Total - - - - - -
3 Furniture B 144,068.03 - 144,068.03 144,068.03 25% 36,017.01 108,051.02
4 Office Equipment B 49,815.00 - 49,815.00 49,815.00 25% 12,453.75 37,361.25
Sub Total 193,883.03 - 193,883.03 193,883.03 48,470.76 145,412.27
6 Moter Cycle C - - - 20% - -
7 Moter Car C - - - - 20% - -
- -
Sub Total - - - - - -
9 Electrification D - - - 15% - -
10 Plant & Mechinery D - - - 15% - -
11 Generator D - - - 15% - -
12 Other Assets D 170,827.90 - 170,827.90 170,827.90 15% 25,624.19 145,203.72
170,827.90 - 170,827.90 170,827.90 25,624.19 145,203.72

364,710.93 - 364,710.93 364,710.93 74,094.94 290,615.99

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Propriteor
 Vaibhav Laxmi Ma Galla Bhandar
Siddharthanagar-04, Rupandehi
Projected Cash Flow Statement

Particulars F/Y : 2077/078 F/Y : 2078/079 F/Y : 2079/080

A Net Profit Before Tax 1,015,709.64 1,341,371.66 1,614,756.77

Adjustment
Depreciation 121,636.23 94,773.78 74,094.94
Preliminary Expenses -
Operating Profit before Working Capital Change 1,137,345.87 1,436,145.43 1,688,851.72
Decrease/(Increase) in Inventories (2,884,855.00) (412,920.00) (949,960.00)
Decrease/(Increase) in Sundry Debtors 1,989,900.00 (999,700.00) (660,300.00)
Decrease/(Increase) in Advance & Deposit (1,000,000.00) (150,000.00) (100,000.00)
Increase/(Decrease) in Current liabilitie 299,953.53 147,629.44 154,129.62
Extra Income Tax Paid -
Provision for Income Tax -
Cash Generated from Operations (457,655.60) 21,154.87 132,721.33
B Cash Flow From Investing Activities
Assets Increase (569,540.00)
Assets Sales -
Decrease/(Increase) in Capital WIP -
(569,540.00) - -
C Cash Flow From Financial Activities
Increase/(Decrease) in Loan 193,261.39 - -
Decrease in Paid Up Capital 1,000,000.00
Increase/(Decrease) in Medium & Long Term Loan
Net Cash flow from Financing Activities 1,193,261.39 - -

D Total Cash Flow from All Activities ( A+B+C) 166,065.79 21,154.87 132,721.33

E Opening Cash & Bank Balance 333,091.60 499,157.39 520,312.26

F Closing Cash & Bank Balance ( D+E) 499,157.39 520,312.26 653,033.59

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Propriteor
 Vaibhav Laxmi Ma Galla Bhandar
Siddharthanagar-04, Rupandehi
F/Y :- 2076/077
Financial Analysis

Key Financial Figures

Audited Projected
Particulars
2076/077 2077/078 2078/079 2079/080
Total Assets 12,698,057.54 15,206,982.09 16,695,983.19 18,464,869.58
Total Fixed Assets 11,580.94 459,484.70 364,710.93 290,615.99
Land & Building - - - -
Office Equipment 11,580.94 258,510.70 193,883.03 145,412.27
Vehicle - - - -
Other Fixed Assets - 200,974.00 170,827.90 145,203.72
Plant & Machinery - - - -
Total Net Working Capital(A-B) 3,357,647.39 4,925,453.26 6,361,598.69 8,050,450.41
Total Current Assets (A) 12,686,476.60 14,747,497.39 16,331,272.26 18,174,253.59
Stock 3,937,885.00 6,822,740.00 7,235,660.00 8,185,620.00
Account Receivable 8,415,500.00 6,425,600.00 7,425,300.00 8,085,600.00
Other Current Assets - 1,000,000.00 1,150,000.00 1,250,000.00
Cash & Bank Balance 333,091.60 499,157.39 520,312.26 653,033.59
Total Current Liabilities (B) 9,328,829.21 9,822,044.13 9,969,673.57 10,123,803.18
Working Capital Loan 9,306,738.61 9,500,000.00 9,500,000.00 9,500,000.00
Creditor/ Payable 21,445.00 136,740.00 144,800.00 176,440.00
Other Current Liabilities 645.60 185,304.13 324,873.57 447,363.18
Total Capital & liabilities 3,369,228.33 5,384,937.96 6,726,309.62 8,341,066.39
Paid Up Capital 2,500,000.00 2,500,000.00 2,500,000.00 2,500,000.00
Reserve & Surplus 869,228.33 1,884,937.96 3,226,309.62 4,841,066.39
Term Loan - - - -
Director's / proprietor's Investment - 1,000,000.00 1,000,000.00 1,000,000.00
Income & Expenditure Statement
Sales/ Revenue 9,794,840.00 18,555,740.00 21,125,850.00 23,344,100.00
Cost Of Goods Sold 8,304,730.00 15,788,965.00 17,896,440.00 19,714,300.00
Gross Profit 1,490,110.00 2,766,775.00 3,229,410.00 3,629,800.00
Administrative Expenses 122,990.10 264,225.00 288,491.00 313,685.10
Interest Expenses 1,110,418.99 1,179,900.00 1,179,900.00 1,179,900.00
Depreciation 3,860.31 121,636.23 94,773.78 74,094.94
Other Expenses - - - -
Net Profit Before Tax 252,840.60 1,201,013.77 1,666,245.22 2,062,119.96
Ratio:
Current Ratio 1.36 1.50 1.64 1.80
Interest Coverage Ratio 1.23 2.02 2.41 2.75
debt/Equity Ratio 2.77 1.82 1.48 1.21
Gross Profit Ratio 15.21 14.91 15.29 15.55
Net Profit Ratio 2.58 6.47 7.89 8.83

Purpose of Loan Requirement (Industrial WC Loan)

Audited Projected
Particulars
2076/077 2077/078 2078/079 2079/080
A. Total Current Assets 12,686,476.60 14,747,497.39 16,331,272.26 18,174,253.59
B. Total Current Liabilities (Excluding Bank
22,090.60 322,044.13 469,673.57 623,803.18
Loan)

C. Net Working Capital (NWC)={A-B} 12,664,386.00 14,425,453.26 15,861,598.69 17,550,450.41

D. Exposure to NCA (E/C) 73.49% 65.86% 59.89% 54.13%
E. Proposed Industrial W/C Loan 9,306,738.61 9,500,000.00 9,500,000.00 9,500,000.00