Scribd
Upload
43 views

PR

The document contains projected financial statements for M/S D.S. Enterprises for 5 years from 2022-23 to 2026-27. It includes details of the initial capital cost of Rs. 13,40,000 to be funded through own contribution of Rs. 3,40,000 and a bank loan of Rs. 10,00,000. The projections show increasing profits, assets, capital, and working capital requirements over the 5 year period.

Uploaded by

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

PR

The document contains projected financial statements for M/S D.S. Enterprises for 5 years from 2022-23 to 2026-27. It includes details of the initial capital cost of Rs. 13,40,000 to be funded through own contribution of Rs. 3,40,000 and a bank loan of Rs. 10,00,000. The projections show increasing profits, assets, capital, and working capital requirements over the 5 year period.

Uploaded by

Pradeep Sen
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
You are on page 1/ 10

M/S D.S.

ENTERPRISES

COST OF THE PROJECT AND MEANS OF FINANCE

Sl.No. Description Amount in Rs.

A COST OF THE PROJECT

Working Capital 13,40,000.00

Total 13,40,000.00

B MEANS OF FINANCE

Own Conribution 3,40,000.00

Loan From Bank 10,00,000.00

Total 13,40,000.00
M/S D.S.ENTERPRISES
PROJECTED BALANCE SHEETS

Estimated Projected Projected Projected Projected


LIABLITIES year year year year year
2022-23 2023-24 2024-25 2025-26 2026-27

CAPITAL A/C 4,15,539.50 9,27,961.55 11,27,490.13 17,01,947.86 23,34,022.39

SECURED LOAN - - - - -
Loan form Bank CC 10,00,000.00 10,00,000.00 10,00,000.00 10,00,000.00 10,00,000.00

Other non Current liabilities - - - - -

CURRENT LIABLITIES
AND PROVISIONS
Trade Creditors 24,000.00 29,000.00 35,000.00 41,000.00 55,000.00
Advance From Buyers - - - -
Creditors for Expenses - - - - -
Provisions for Taxes 1,54,945.50 2,19,609.45 85,512.25 2,46,196.17 2,70,889.08

TOTAL 15,94,485.00 21,76,571.00 22,48,002.38 29,89,144.03 36,59,911.47

ASSETS year year year year year


2022-23 2023-24 2024-25 2025-26 2026-27

Fixed Assets 1,32,200.00 1,12,370.00 95,514.50 81,187.33 69,009.23


Less : Dep 19,830.00 16,855.50 14,327.18 12,178.10 10,351.38
1,12,370.00 95,514.50 81,187.33 69,009.23 58,657.84
CURRENT ASSETS,
LOANS & ADVANCES
Sundry Debtors 1,55,835.27 2,12,041.14 2,33,252.62 2,56,573.36 2,82,240.85
Closing Stock 10,65,142.00 12,25,412.00 14,08,420.00 16,20,486.00 18,63,259.00
Cash and Bank Balance 2,61,137.73 3,81,603.36 1,13,092.43 2,18,075.45 2,85,753.78
Other Current Assets - 2,62,000.00 4,12,050.00 8,25,000.00 11,70,000.00

TOTAL 15,94,485.00 21,76,571.00 22,48,002.38 29,89,144.03 36,59,911.47


M/S D.S.ENTERPRISES
PROJECTED TRADING A/C

Estimated Projected Projected Projected Projected


PARTICULARS year year year year year
2022-23 2023-24 2024-25 2025-26 2026-27

Sales 81,25,673.00 1,10,56,410.00 1,21,62,451.00 1,33,78,460.00 1,47,16,820.00

Closing Stock 10,65,142.00 12,25,412.00 14,08,420.00 16,20,486.00 18,63,259.00

TOTAL A 91,90,815.00 1,22,81,822.00 1,35,70,871.00 1,49,98,946.00 1,65,80,079.00

Opening Stock 1,70,421.00 10,65,142.00 12,25,412.00 14,08,420.00 16,20,486.00

Purchases 70,42,653.00 77,46,253.00 85,21,846.00 93,73,152.00 1,03,10,526.00

TOTAL B 72,13,074.00 88,11,395.00 97,47,258.00 1,07,81,572.00 1,19,31,012.00

Gross Profit (A-B) 19,77,741.00 34,70,427.00 38,23,613.00 42,17,374.00 46,49,067.00


M/S D.S.ENTERPRISES
PROJECTED PROFITABILITY STATEMENT

Estimated Projected Projected Projected Projected


PARTICULARS year year year year year
2022-23 2023-24 2024-25 2025-26 2026-27

Gross Profit 19,77,741.00 34,70,427.00 38,23,613.00 42,17,374.00 46,49,067.00


Total 19,77,741.00 34,70,427.00 38,23,613.00 42,17,374.00 46,49,067.00

Less :
Salary Expenses 8,15,426.00 9,80,540.00 11,50,245.00 12,60,542.00 14,50,752.00
Electricity charges 46,000.00 50,000.00 5,60,000.00 61,000.00 61,000.00
Other Manufacturing Expenses 68,000.00 89,000.00 1,26,000.00 2,88,000.00 3,15,000.00
Other Expenses 4,22,000.00 15,12,000.00 15,98,000.00 16,85,000.00 18,19,000.00
Depreciation 19,830.00 16,855.50 14,327.18 12,178.10 10,351.38
Operating Profit 6,06,485.00 8,22,031.50 3,75,040.83 9,10,653.90 9,92,963.62
Financial Charges (Intt. Etc) 90,000.00 90,000.00 90,000.00 90,000.00 90,000.00
Profit Before Tax 5,16,485.00 7,32,031.50 2,85,040.83 8,20,653.90 9,02,963.62
Provision for Taxes 1,54,945.50 2,19,609.45 85,512.25 2,46,196.17 2,70,889.08
Profit After Tax 3,61,539.50 5,12,422.05 1,99,528.58 5,74,457.73 6,32,074.53

Net Profit 3,61,539.50 5,12,422.05 1,99,528.58 5,74,457.73 6,32,074.53


M/S D.S.ENTERPRISES
CAPITAL ACCOUNT
0

PARTICULARS year year year year year


1 2 3 4 5

Opening Balance 54,000.00 4,15,539.50 9,27,961.55 11,27,490.13 17,01,947.86

Add :capital introduced - - - - -

Net Profit 3,61,539.50 5,12,422.05 1,99,528.58 5,74,457.73 6,32,074.53

TOTAL 4,15,539.50 9,27,961.55 11,27,490.13 17,01,947.86 23,34,022.39

Drawings
House Hold Expenses
Advance Tax / Income Tax - - -
LIC Premium - - - -

Closing Balance 4,15,539.50 9,27,961.55 11,27,490.13 17,01,947.86 23,34,022.39


#REF!
Working capital Requirements

PARTICULARS year year year year year


1 2 3 4 5
Current Assets 4,16,973.00 5,93,644.50 3,46,345.05 4,74,648.80 5,67,994.63
Stock 10,65,142.00 12,25,412.00 14,08,420.00 16,20,486.00 18,63,259.00
Debtors(25 days) 1,55,835.27 2,12,041.14 2,33,252.62 2,56,573.36 2,82,240.85
Deposits 23,270.29 11,529.35 40,144.42 57,595.68 93,288.01
Advances against supplis
Total 12,44,247.57 14,48,982.49 16,81,817.04 19,34,655.03 22,38,787.86
Less: Current Liabilites
Sundry Creditors (20Days) 24,000.00 29,000.00 35,000.00 41,000.00 55,000.00
outstanding Expenses - - - - -
Unpaid Dividend - - - - -
Total 24,000.00 29,000.00 35,000.00 41,000.00 55,000.00
Net working Capital reqd. 12,20,247.57 14,19,982.49 16,46,817.04 18,93,655.03 21,83,787.86
Increase/decrease in 12,20,247.57 1,99,734.92 2,26,834.55 2,46,837.99 2,90,132.83
working capital
M/S D.S.ENTERPRISES
CAPITAL ACCOUNT
0

PARTICULARS year year year year year


1 2 3 4 5

Opening Balance 54,000.00 4,15,539.50 9,27,961.55 11,27,490.13 17,01,947.86

Add :capital introduced - - - - -

Net Profit 3,61,539.50 5,12,422.05 1,99,528.58 5,74,457.73 6,32,074.53

TOTAL 4,15,539.50 9,27,961.55 11,27,490.13 17,01,947.86 23,34,022.39

Drawings
House Hold Expenses
Advance Tax / Income Tax - - -
LIC Premium - - - -

Closing Balance 4,15,539.50 9,27,961.55 11,27,490.13 17,01,947.86 23,34,022.39


M/S D.S.ENTERPRISES
STATEMENT SHOWING COVERAGE RATIO WITH REPAYMENT SCHEDULE

REPAYMENT OF TERM LOAN

PARTICULARS year year year year year year


2022-23 2023-24 2024-25 2025-26 2026-27

Procurement of loan -
Repayment of loan - - - - -
(principal)
Interest payment - - - - -

Note: (1) Repayment is to be made from the very fist month of procurement of loan
(2) The rate of Int. is assumed to be at 10.50% which is a PLR for Banks. Actual rate may
differ depending upon the scoring of each bank.
(3) Interest is charged on the basis of reducing balance method every month.

INTEREST COVERAGE RATIO


2022-23 2023-24 2024-25 2025-26 2026-27
PARTICULARS year 1 year 2 year 3 year 4 year 5

Interest amount 90,000.00 90,000.00 90,000.00 90,000.00 90,000.00


EBIT (as per P/L A/c) 6,06,485.00 8,22,031.50 3,75,040.83 9,10,653.90 9,92,963.62

Intt. Covg.= EBIT/ INTT. 6.74 9.13 4.17 10.12 11.03

DSCR COVERAGE RATIO


2022-23 2023-24 2024-25 2025-26 2026-27
PARTICULARS year 1 year 2 year 3 year 4 year 5 2008-09

EBIT 6,06,485.00 8,22,031.50 3,75,040.83 9,10,653.90 9,92,963.62


Interest amount 90,000.00 90,000.00 90,000.00 90,000.00 90,000.00
Principal amount - - - - -
Provision for income tax 1,54,945.50 2,19,609.45 85,512.25 2,46,196.17 2,70,889.08
Depreciation 19,830.00 16,855.50 14,327.18 12,178.10 10,351.38

DSCR 6.96 9.32 4.33 10.25 11.15


FINANCIAL POSITION ANALYSIS: (Rs. In Lacs)
.- - - - - - - - - - - - - - - - - - - - - - - - - - - - -
year year year year year
2022-23 2023-24 2024-25 2025-26 2026-27

.- - - - - - - - - - - - - - - - - - - - - - - - - - - - -
Indicators :
Capitals 0.54 4.16 9.28 11.27 17.02

Free Reserves 0.00 0.00 0.00 0.00 0.00

Profit 3.62 5.12 2.00 5.74 6.32

Loss

Net Worth 4.16 9.28 11.27 17.02 23.34

Less : Intangible Assets 0.00 0.00 0.00 0.00 0.00

Net Tangible Worth 4.16 9.28 11.27 17.02 23.34

Total Outside Liabilities 11.79 12.49 11.21 12.87 13.26

Term Liabilities 0.00 0.00 0.00 0.00 0.00

Net Fixed Assets 1.32 1.12 0.96 0.81 0.69

Net Working Capital 12.20 14.20 16.47 18.94 21.84

Amount Invested in Outside 0.00 0.00 0.00 0.00 0.00


Business/Diversion of Funds

Net Sales 81.26 110.56 121.62 133.78 147.17


(Export Incl. Incentives)

Cost of Sales 66.84 92.37 106.23 111.95 122.63

Net Profit (After Tax) 3.62 5.12 2.00 5.74 6.32

Depreciation For the Year 0.20 0.17 0.14 0.12 0.10

Development Rebate
/Investment Allowance
Cash Accurals 3.81 5.29 2.14 5.87 6.42
(Net Profit + Depreciation+
Development Rebate/Invest-
ment Allowance)
Financial Ratio :

Current Ratio 51.84 49.96 48.05 47.19 40.71

Debt Equity Ratio 2.41 1.08 0.89 0.59 0.43

Total Outside Liability/ 2.84 1.35 0.99 0.76 0.57


Net Tangible Worth
Operating Ratio :
Inventory / Net Sales 13.11 11.08 11.58 12.11 12.66

Receivable / Gross Sales 0.02 0.02 0.02 0.02 0.02


Net Profit (After Tax) / 0.04 0.05 0.02 0.04 0.04
Net Sales 81.26 110.56 121.62 133.78 147.17
Net Profit (After Tax) / 0.87 0.55 0.18 0.34 0.27
Net Tangible Worth

You might also like