Project report

1. GROUP
BANKING
MONTH OF REVIEW
ASSET
CLASSIFICATION
STATUS OF
:
:
:
:
:
Next Due
:
:
:
:
Special Mention Account
Early Alert System
Regular Review
New Account
(PARTI:For all Term &Working Capital Loan Proposal ofAboveRs.5.00Lacs
BARODA UP BANK
Branch - : District :
RegionalOffice : District :
Process Note for Term & /or Cash Credit Loan Proposal for above Rs. 05.000 Lacs
Ref. No. :- Date:-
1 a) NAME OFTHEACCOUNT :
b) NAME OF BANK BRACH/REGIONALOFFICE :
c)DATE OFINCORPORATION/ESTABLISHMENT :
SMT. SHABNAM BEGUM
2 CONSTITUTION : INDIVIDUAL
3 ADDRESS
Regd./Admn.Office :
Unit/Works :
4 NAMEOFPROPRIETORS/PARTNERS/DIRECTORS :
& THEIR MEANS
5 BACKGROUND OF
PROMOTORS/DIRECTORS/PROPRIETOR :
PROPRIETORS/PARNERS
VILL.POST-NAI DANDI,BHISAURI
,DISTT.CHANDAULI,NIYAMATABAD
UTTAR PRADESH PIN-232101
SMT. SHABNAM BEGUM
Smt. Shabnam Begum is owner of the business.He is resident
of Vill.Post Nai Dandi,Bhisauri,Distt Chandauli, Niyamatabad UP
.She has good behaviour,leadership quality and confidently
strong man.She has good ability to negotiate is critical tothe
success of any business. She is enjoying good reputation in
the market and is a dynamic business woman.She is well
experienced and having good knowledge of several business
skills.

2. 6 CAPITALSTRUCTURE : NA
In caseof companies :
AuthorisedCapital :
Paid-upCapital :
BookValue :
MarketValue :
6 a) SHAREHOLDING PATTERN : NA
Share Holder No. of Shares Face Value Holding %
7 IN CASE OF PARTNERSHIPFIRMSINDICATE : NA
INDIUVIDUAL CAPITAL CONTRIBUTED BY EACHPARTNER
SEPARATELY :
8 LINE OF ACTIVITY : Manufacturing & trading of Embroidery Saree
9 SECTOR /BSRCODE :
10 COMMENTS ON LATESTCREDIT/
SERCH REPORT (In case ofcompanyonly) :
11 WHETHER A/c IS TAKEN/TO BE TAKEN
OVER IF SO NORMS FOR TAKE OVERARE
FULFILLED :
12 a) DEALING WITHBANKSINCE : NEWACCOUNT
b) CREDITFACILITIESSINCE : NEWACCOUNT
13 TOTALINDEBTEDNESS :
FUND BASED NON FUND
BASED
TOTAL
Existin
g
Propose
d
Existing Propose
d
Existin
g
Propose
d
Our Bank
Working Capital - 3.80 - - - 3.80
Term Loan - 5.70 - - - 5.70
Sub Total - 9.50 - - - 9.50
Other Bank 0.00 0.00 0.00 0.00 0.00 0.00
Fin. Institutions 0.00 0.00 0.00 0.00 0.00 0.00
TOTAL - 9.50 - - - 9.50

3. 14 FINANCIAL INDICATORS:
Year Year Year Year Year
1st 2nd 3rd 4th
5th
Paid up Capital 4.40 7.40 10.41 12.94 15.88
Reserves & Surplus 0.00 0.00 0.00 0.00 0.00
Intangible Assets 0.00 0.00 0.00 0.00 0.00
Tangible Net Worth 4.40 7.40 10.41 12.94 15.88
Long Term Liabilities 3.91 2.74 1.43 - -
Liabilities other than Bank 3.62 5.07 7.62 7.95 7.02
Capital Employed 8.31 10.14 11.84 12.94 15.88
Net Block 5.13 4.39 3.76 3.22 2.76
Investments 0.00 0.00 0.00 0.00 0.00
Non Current Assets 0.00 0.00 0.00 0.00 0.00
Net Working Capital 2.98 5.54 7.88 9.52 12.92
Current Assets 11.66 15.79 20.80 22.90 23.94
Current Liabilities 8.49 10.04 12.73 13.18 10.82
Current Ratio 1.37 1.57 1.63 1.74 2.21
Debt Equity Ratio (LTL/TNW)-Cover 1.14 0.53 0.26 0.11 -
DER (TOL/TNW) - Total 1.14 0.53 0.26 0.11 -
Net Sales 32.15 34.82 37.49 40.16 42.84
Other Income 0.00 0.00 0.00 0.00 0.00
Net Profit Before Tax 3.99 5.26 6.05 6.78 7.73
Tax 0.00 0.00 0.00 0.00 0.00
Net Profit after Tax 3.99 5.26 6.05 6.78 7.73
Bank Interest on Term Loan 0.57 0.47 0.36 0.22 0.08
Depreciation 0.86 0.74 0.63 0.54 0.46
Cash Accruals 4.86 6.00 6.69 7.32 8.19
Repayment of Term Loan 0.73 1.06 1.17 1.30 1.43
DSCR 4.18 4.22 4.60 4.93 5.68
Average D.S.C.R. 4.68

4. (I) C
OMMENTS ON FINANCIALINDICATORS:-
(II) AUDIT NOTES IN BALANCE SHEET IF ANY, TO BESPECIFIED:-
15 EVALUATION OF MANAGEMENT (Refer to explanatory note enclosed
herewith) The issued that the credit officer should commenton:
Market reputation on the promoter/ management of the company/ Any Directors on RBI's negative List/
Borrower's track-record in honouring financial commitment.
Hands on experience of the management personel in the industry / Business managed by qualified
personnel/ Decision making is it concentrated?
Organisation structure/ succession planning/ Labour relations.
Length of relationship with the bank
16 EVALUATION OF BUSINESS -INDUSTRY
Diversity in customer base and product
Availability of raw material and procurement arrangement
Selling and distribution arrangement
Technology issues if any
Trade Practices
Any other issues related to business

5. 17 A. CONDUCT OF
THEACCOUNT
No. of
Statement/Return
recd. During the year
Last Stat./return recd.
(I) Regularity in submissionofStock New
Statement/ Book Debt. Statement :
B COMMENTS ON OPERATIONS/
OVERDUES :
Indicate Whether
1 Turnover in the account is
commensurate with
thelimits
: NewAccount
2 The frequent execessaregiven. : NO
3 Cheques arereturnedfrequently : NO
18 COMPLIANCE TO TERMS OF SANCTION (for old:
loan A/cs only)
a) Completion ofmortgageformalities : NO
b) Registration of Charges withROC/Sub- :
NA
Registrar/Revenue/RTO
c) Whether documents valid andinforce : NEWACCOUNT
d) Compliance ofRBIguidelines : NEWACCOUNT
19 a) DATES OF INSPECTIONDURINGTHE : NEW
ACCOUNT FINANCIALYEAR
b) i) NATURE & VALUE OF COLLATERAL SECURITY:
A- Detail of Mortgage
Name & Address
of owner
Nature/Description of collateral
security indicating area &
location of property
Value
(Rs. In
Lacs)
Date of
Valuation
alongwith name
of valuer
Insu.
Amt.
& Date
of
Expiry
Remarks
B- Details of Liquid Security
(If space provides is not sufficient please attach separate sheet)
(Inspection Report of Branch Manager for verification of property in prescribed format to be enclosed)

6. ii) PERSONAL GUARANTEE /CORPORATEGUARANTEE Means
(Rs.) Names &address
20 a
)
WHETHER THE NAME OF THE COMPANY
/
DIRECTORSFIGUREINRBIDEFAULTER/C
AUTION LIST / WIL FULL DEFAULTERS /
ECGS. IF YES PLEASE
FURNISHDETAILS.
: NO
b) WHETHERDIRECTOR/PARTNER/PROPRIETORIS:
NOA DIRECTOR IN OUR / OTHER BANK ORIS
RELATED TO EHEM IF YES
i) Name of such Director with
nameof theBank
ii) Type ofrelation
: NO
: NO
21 AUDITOBSERVATIONS NA
a) Internal
b) Concurrent
c) Statutory
d) NABARDInspection
e) ManagementAudit
22 ANY IRREGULAR FEATURE OBSERVED IN THE MONITORINGREPORT
AUDIT
REMARKS
RECTIFICATION
STATUS
NA NA
23 a) EXPOSURE DETAILS FROM OURBANK
NATURE OF
FACILITY
Limit
Existing
Limit
Recom
m
ended
D.P.
O/s as
on
Value of
Securities
(Our share)
Irregularities if
any
A] NON FUND BASED
LIMITS
- - - -
SUB-LIMIT [A] - - - -
B] FUND BASED LIMITS
Cash Credit (W/C) - 3.80 3.80 -
SUB-LIMIT [B] - 3.80 3.80 -
C] TERM LOAN
Term Loan - 5.70 5.70 -
SUB-LIMIT [C] - 5.70 5.70 -
GRAND TOTAL [A+B+C] - 9.50 9.50 -

7. b)DETAILS OF EXCESSES ALLOWED DURING THE YEAR :-
NO. OF OCCASIONS EXCESSES
ALLOWED
Maximum Excesses Allowed
c) OTHER EXPOSURE, IFANY INCLUDING : NA
INVESTMENTS
d) OTHER LIABILITIES OF DIRECTORS/ :
PARTNERS [in their individual capacity]
NA
24 a) EXPOSURE DETAILS FROM
BANKING SYSTEM (incl. Our Bank)
Name of the Bank
Fund Based Non-Fund
Based Comments on Conduct of the
Account
% share Amount %
share
Amount
NA NA NA NA NA NA
b) VALUE OF ACCOUNT (During Financial Year)
i) Advances
- Interest Income
- Feebased Income
ii) Retail / Consumer / Finance (to
employees associates)
No. of Accounts Amount
iii) Deposits
- Own
- Third Party
25 a
)
OPERATIONAL EXPERIENCE WITH REGARD
TO SISTER
/ ALLIED CONCERNS
: NA
Name of the
Concern
Branch COA WC Term Conting
e
Invest
m
Present
b) COMMENTS ON OTHER BANK'S CREDIT
REPORT ON SISTER CONCERNS
: NA

8. 26 COMMENTS ON ASSESSMENT
OFLIMITS
a) PROJECTED LEVEL OFSALES
b) INVENTORY &
RECEIVABLENORMS
c) WORKING CAPITALASSESSMENT
1stYear
i)
ii)
iii)
iv
v)
vi)
vii)
Estimated level of
Sales 25%of
Estimated Sales 5%
of Estimated of Sales
Project Net Working Capital
Permissible Net Working
Capital (2-3) or (2-4)
whichever is lower Working
Capital Loan Limit
Limit Recommended
32,15,000.00
8,03,750.00
1,60,750.00
3,17,641.11
486108.89or
643000.00
486108.89
380000.00
d) Term Loan
Assessment
ProjectCost
Margin
Money Loan
Item(s)
Nameofsupplier :
e) ASSESSMENT OF NONFUNDLIMITS : Not Applied
f) CONSORTIUM ARRANGEMENT(Ifany) : NIL
g) ANY OTHERMATTER :
NIL in case
of newproposals
I have made enquiries from M/s
about M/s / their partners/directors. M/s
have given a good report on the dealing and conduct of a fore said parties
27 INDICATE PRODUCTS
/SERVICEPROPOSED TO BE
MARKETED TOCUSTOMER
:

9. 28.RECOMMENDATIONS:-
Nature of limit
Amount
Margin Intt./Comm. Security
Existing Proposed
FUND BASED - 3.80 0.25
TERM LOAN - 5.70 0.25
NON FUND BASED - -
TOTAL - 9.50 0.50
TERMS AND CONDITIONS :
Recommended the above proposal for Sanction or Rejection / Santioned Rs.
OFFICER BRANCHMANAGER

10. ANNEXURE
B
REAK-UP OF BALANCE SHEET
S
L.
CURRENT ASSETS YEA
R
YEAR YEAR YEAR YEAR
A) 1st
2nd 3rd
4th
5th
1 Cash & Bank Balance 1.78 2.19 3.66 4.87 5.96
2 Trade Investment - - - - -
3 Book Debts not older than 6 Month 3.08 5.54 7.61 7.85 8.05
4 Inventory :-
a) Raw Materials - - - - -
b) Stock in process - - - - -
c) Finished Goods 2.52 3.85 3.75 3.95 3.65
d) Consumable Stores and Spares - - - - -
5 Tax Paid in advance - - - - -
6 Other Current Assets 4.28 4.21 5.78 6.23 6.28
TOTAL CURRENT ASSETS 11.66 15.79 20.80 22.90 23.94
B) CURRENT LIABILITIES
1 Short Term (Bank Borrowings) 3..80 3.80 3.80 3.80 3.80
2 Loans from Sub Companies - - - - -
3 Loans from Directors - - - - -
4 Loans from Others - - - - -
5 Sundry Creditors - Purchases 0.13 1.57 4.12 4.45 3.52
6 Interest & Other Charges accrued
but
not due from payment
- - - - -
7 Provision for Taxation - - - - -
8 Other Provision - - - - -
9 Instalment due (in 12 months) on
dererred liabilities / term loans
1.06 1.17 1.30 1.43 -
10 Other Current Liabilities 3.50 3.50 3.50 3.50 3.50
TOTAL CURRENT LIABILITIES 8.49 10.05 12.73 13.18 10.82
C) FIXED ASSETS (Net of
Depreciation)
1 Land & Building - - - - -
2 Furniture & Fixture 0.59 0.52 0.47 0.43 0.38
3 Plant & Machinery 4.54 3.87 3.29 2.79 2.37
4 Other Fixed Assets - - - - -
5 Construction awaiting completion - - - - -
TOTAL FIXED ASSETS 5.13 4.39 3.75 3.22 2.75
D) LONG TERM LIABILITIES
1 Debentures - - - - -
2 Redeemablepref.SharesMaturingaft
er
one year but before 12 Years
- - - - -
3 Term Loan (excluding interest
instalment payable within one year)
3.91 2.74 1.43 - -
4 DeferredPaymentCredit(excluding
instalmentpayablewithinoneyear) - - - - -
5 Other Term Liabilities - - - -- -
TOTAL LONG TERM LIABILITIES 3.91 2.74 1.43 - -

11. E) MISCELLANEOUS ASSETS
1 Amount due from (Loans & Adv.) to
Sub. Companies / affiliates - - - - -
2 Balance Dept. With P. Trust /
Customers - - - - -
3 Sundry Debtors Older than 6
Months
- - - - -
4 Other Loans & Advances - - - - -
5 Unquoted investments & non-trade
investments - - - - -
6 Non-consumable Stores & Spares - - - - -
7 Other miscellaneous Assets - - - - -
TOTAL MISCELLANEOUS ASSETS - - - - -
F) NET WORTH
1 Ord. Share Capital (Paid-up) - - - - -
2 Pref. Share Cap. (Maturing after 12
Years) - - - - -
3 General Reserves - - - - -
Specific Reserves - - - - -
Other Reserves - - - - -
Balance Profit 4.40 7.40 10.41 12.94 15.88
TOTAL NET WORTH 4.40 7.40 10.41 12.94 15.88
G
)
INTANGIBLE ASSETS
1 Goodwill - - - - -
2 Adverse Profit & Loss A/c - - - - -
3 Other Intangible Assets - - - - -
TOTAL INTANGIBLE ASSETS - - - - -
H) TOTAL OUTSIDE LIABILITIES
(B+D)
12.39 12.78 14.16 13.18 10.82
I) TOTAL TANGIBLE ASSETS
i.e.(A+C+E)
16.76 20.13 24.49 26.03 26.58
J) Ratio of outside liabilities to Total
tangible assets i.e. H/I (Solvency)
1.35 1.57 1.73 1.97 2.46
K) Net Working Capital i.e. (A-B) 2.98 5.54 7.88 9.52 12.92
L) Ratio of Current Assets to Current
Liabilities i.e. A/B (S.T. Liquidity)
1.35 1.55 1.62 1.72 2.19
M) TANGIBLE Net Worth (Net worth
minus
intangible assets) i.e. (F-G)
4.36 7.34 10.33 12.84 15.76
N) Ratiooftangiblenetworth&longterm
liabilities(CapitalResources)toFixed
Asssets (D+M/C(L.T. Liquidity))
1.56 2.22 3.03 3.87 5.54
O
)
Ratio of outside liabilities to tangible
net worth i.e. H/M
2.84 1.74 1.37 1.03 0.69

12. P) PROFIT & LOSS ACCOUNT
1 i) Purchases Credit
ii) Purchases Cash
2 CostofProduction(Sales+ClosingSto
ck-
Gross Profit)
16.63 17.41 19.20 20.26 21.20
3 i) Sales Credit 32.15 34.82 37.49 40.16 42.84
ii) Sales Cash
4 Manufacturing Expenses 6.67 7.23 7.20 7.94 8.54
5 GROSS PROFIT 8.85 10.18 11.09 11.96 13.10
6 Administrative & Other Expenses 2.47 2.72 2.99 3.29 3.63
7 Selling & Distribution Expenses 0.54 0.59 0.65 0.72 0.80
8 Interest 0.97 0.87 0.75 0.62 0.48
9 Directors Fees - - -- - -
10 Bed Debts
11 Depreciation 0.87 0.74 0.63 0.54 0.46
12 PROFIT BEFORE TAXATION 3.99 5.25 6.06 6.78 7.73
13 Provision for Taxation - -- -- - -
14 NET PROFIT AFTER TAXATION 3.99 5.25 6.06 6.78 7.73
15
Other Provision & Transfer to
Reserves
- - - -- -
Q
Ratio of Profit before taxation (P12)
to
SalesP3(i)+P3(ii)i.e.=…(P12)...X…1
00..
(P(3(i))+(P(3(ii)
)
12.38 15.05 16.13 16.86 18.02
R Ratio of Net Profit P14 to tangible
net
worth (M) P14/M
0.91 0.71 0.58 0.53 0.49
S Ratio of Finished goods A4 (c)
to a months sales
(P3(i)+P3(ii)/12) i.e.
A
4(c) X 12
P3(i)+P3(ii)
- - - - -
T Ratio of Book Debts (A3+E3)
to a months credit Sales
(P3(i)/12)i.e.
(A3+E3)
(P3(i)/12)
- - - - -
U
Ratio of Sundry Creditors (B5) to a
months credit purchases (P1(i)/12)
i.e.
B5
(P(i)/12)
- - - - -
V RatioofFixedAssets©toSale
s (P3(i)+P3(ii))i.e. C
P3(i)+P3(ii)
0.14 0.21 0.28 0.32 0.37

13. SUMMARY
LIABILITIES
Year Year Year Year Year
1st
2nd 3rd
4th
5th
Current Liabilities 8.48 10.04 12.72 13.18 10.82
Long Term Liabilities 3.91 2.74 1.43 - -
Net Worth 4.39 7.40 10.40 12.94 15.88
Total 16.79 20.18 24.57 26.12 26.70
ASSETS
Year Year Year Year Year
1st 2nd 3rd
4th
5th
Current Assets 11.66 15.79 20.80 22.90 23.94
Misc. Assets - - - - -
Fixed Assets 5.13 4.39 3.76 3.22 2.76
Intangible Assets - - - - -
Total 16.79 20.18 24.57 26.12 26.70

14. PROJECT REPORT
PROJECT REPORT
PROJECT REPORT
PROJECT REPORT
OF
OF
OF
OF
SMT. SHABNAM BEGAM
SMT. SHABNAM BEGAM
SMT. SHABNAM BEGAM
SMT. SHABNAM BEGAM
ADDRESS
ADDRESS
ADDRESS
ADDRESS :
:
:
:
VILL/PO.-NAI DANDI,BHISAURI
NIYAMATABAD,DIST–CHANDAULI
UP, PIN CODE-232101
PRODUCT/UNIT
PRODUCT/UNIT
PRODUCT/UNIT
PRODUCT/UNIT
MANUFACTURING & TRADING
OF
EMBROIDERY SAREE

15. ABOUT THE PROJECT:
The Project is being established for new business of Manufacturing & trading of Saree will
be financed in the name & style of SMT. SHABNAM BEGUM & She is owner of the
business. Project has been prepared on the current market basis, statistical data ,relevant
documents & quotations produced to us on the basis of assumption & presumption.
Project will be financed in term loan & working capital scheme.Unit will be managed &
supervised by the proprietor & experienced staff. The Place of business address is Vill/Post
Nai Dandi,PO-Bhisauri,Niyamatabad, Dist.Chandauli
ABOUT THE PROMOTER:
SMT. SHABNAM BEGUM is owner of the business. He is resident of Vill/Post Nai Dandi,PO-
Bhisauri,Niyamatabad, Dist.Chandauli. She has good behaviour, leadership quality and
confidently strong man. She has good ability to negotiate is critical to the success of any
business. She is enjoying good reputation in the market and is a dynamic business woman.
She is well experienced and having good knowledge of several business skills.
INTRODUCTION
Saree is an Indian Traditional Dress. Saree is among the most demanded dress among
Indian women.It depicts Indian culture & is most demanded Indian wear.
MARKET POTENTIAL
The Project has good demand in the market. Saree being an Indian traditional dress enjoys
a good market share. Embroidery saree has very good potential in the domestic market as
well as in the export market.
POWER &FUEL
There is no problem of power due to 18 hours electric supply by the electricity department.
In case of Power cut there is also power back up through generator.
HUMAN RESOURCE MANAGEMENT
The Unit require skilled service persons. The unit can start from 7-8 employees initially &
increase to more depending on business volume. The skilled employee & helper required for
manufacturing process is easily available on salary.

16. 1 NAME OF THE ENTERPISES : SMT. SHABNAM BEGAM
2 CONSTITUTION : PROPRIETORSHIP
3 PROPRIETOR NAME : SMT. SHABNAM BEGAM
4 UNIT ADDRESS Vill.Post-Nai Dandi,Po.-Bhisauri
Niyamatabad,Dist.Chandauli
5 NAME OF THE PROJECT/ : SMT. SHABNAM BEGAM
BUSINESS ACTIVITY PROPOSED Manufacturing & trading of Embroidery
Saree
6 COST OF PROJECT : 10 Lacs
7 MEANS OF FINANCE : Own Fund
Term Loan
Cash Credit
8 CURRENT RATIO 1.37
9 PAY BACK PERIOD :
Cash Credit On Demand
Term Loan 05 YEAR/60 MONTH
10 BREAK EVEN POINT 62.06%
11 NO. OF EMPOLOYEES 8
12 NET PROFIT RATIO 12.43%
13 DEBT EQUITY RATIO 1.13
14 AVERAGE DEBT SERVICE COVERAGE 4.68
RATIO
15 ESTIMATED ANNUAL RECEIPT TURNOVER (AT 100%) 5358000
PROJECT REPORT FOR MANUFACTURING & TRADING OF
EMBROIDERY SAREE

17. S. No. PARTICULARS Rs.
I PROPOSED COST OF PROJECT
Plant & Machinery 5,35,000.00
Furniture & Fixture 65,000.00
Working Capital 4,00,000.00
10,00,000.00
II MEANS OF FINANCE
A) Promoter's Contribution 50,000.00
B) Bank Finance
i) Term Loan 5,70,000.00
ii) Working Capital 3,80,000.00
III TOTAL 10,00,000.00
PROJECT COST AND MEANS OF FINANCE
SMT SHABNAM BEGAM
Address at :Vill.Post-Nai Dandi,Bhisauri
Niyamatabad, Dist.Chandauli

18. Balance Sheet (Projected)
Estimated Projected Projected Projected Projected
1 2 3 4 5
Liabilities
Capital 50,000.00 4,39,502.96 7,40,017.08 10,40,924.61 12,94,365.15
Add: Profit 3,99,502.96 5,25,514.12 6,05,907.52 6,78,440.55 7,73,191.18
4,49,502.96 9,65,017.08 13,45,924.61 17,19,365.15 20,67,556.33
Less: Drawings 10,000.00 2,25,000.00 3,05,000.00 4,25,000.00 4,80,000.00
4,39,502.96 7,40,017.08 10,40,924.61 12,94,365.15 15,87,556.33
Long Tern Liabilty
Term Loan 3,91,388.15 2,73,656.56 1,42,950.54 - -
Current Liabilty & Provision
Margin Subsidy Reserve A/c 3,50,000.00 3,50,000.00 3,50,000.00 3,50,000.00 3,50,000.00
Working Capital Loan 3,80,000.00 3,80,000.00 3,80,000.00 3,80,000.00 3,80,000.00
Term Loan Instal. Pyable within 12 month 1,06,045.06 1,17,731.59 1,30,706.02 1,42,950.55 -
Sundry Creditor for material & Expenses 12,500.00 1,56,840.00 4,12,000.00 4,45,000.00 3,52,000.00
Total Liabilites 16,79,436.17 20,18,245.23 24,56,581.17 26,12,315.70 26,69,556.33
Assets
Gross Fixed Asset 6,00,000.00 5,13,250.00 4,39,187.50 3,75,941.88 3,21,919.84
Less: Depreciation 86,750.00 74,062.50 63,245.63 54,022.03 46,155.65
Net Fixed Asset 5,13,250.00 4,39,187.50 3,75,941.88 3,21,919.84 2,75,764.19
Current Assets
Closing Stock 2,52,000.00 3,85,000.00 3,75,000.00 3,95,000.00 3,65,000.00
Receivables 3,08,000.00 5,54,000.00 7,61,000.00 7,85,000.00 8,05,000.00
Loans & Advances 77,600.00 70,540.00 2,27,700.00 2,72,600.00 2,78,000.00
Margin Subsidy Reserve A/c 3,50,000.00 3,50,000.00 3,50,000.00 3,50,000.00 3,50,000.00
Cash in bank/hand 1,78,586.17 2,19,517.73 3,66,939.29 4,87,795.85 5,95,792.14
Total Assets 16,79,436.17 20,18,245.23 24,56,581.17 26,12,315.69 26,69,556.33
- - - 0.00 -0.00
Note: The above financial statement is only estimate of future business transaction, prepared on the basis of information provided by the proprietor.
We do not vouch the accuracy of the same.
Prepared by-
Date : 15.10.2020
Place: Varanasi
Partner
SMT SHABNAM BEGAM
Particulars
Address at :Vill.Post-Nai Dandi,Bhisauri,Niyamatabad, Dist.Chandauli
For Jamuna Shukla & Associates
Chartered Accountants
Shruti Agrawal

19. `
Profit & Loss Statement (Projected)
1 2 3 4 5
Sale 32,15,000.00 34,82,000.00 37,49,000.00 40,16,000.00 42,84,000.00
Closing Stock of FG 2,52,000.00 3,85,000.00 3,75,000.00 3,95,000.00 3,65,000.00
.
Total 34,67,000.00 38,67,000.00 41,24,000.00 44,11,000.00 46,49,000.00
Opening Stock of FG 2,52,000.00 3,85,000.00 3,75,000.00 3,95,000.00
Cost of Raw material Consumed 19,15,500.00 18,74,000.00 19,10,000.00 20,46,000.00 20,90,000.00
Consumables 2,05,000.00 2,15,000.00 2,36,500.00 2,60,150.00 2,66,165.00
Wages 3,84,000.00 4,22,400.00 3,89,000.00 4,28,000.00 4,72,000.00
Power,Fuel & Electricity 60,000.00 66,000.00 72,600.00 80,600.00 88,660.00
Freight & Cartage 18,000.00 19,800.00 21,780.00 24,950.00 27,450.00
Total 25,82,500.00 28,49,200.00 30,14,880.00 32,14,700.00 33,39,275.00
Gross Profit 8,84,500.00 10,17,800.00 11,09,120.00 11,96,300.00 13,09,725.00
Rent 1,44,000.00 1,58,400.00 1,74,560.00 1,92,500.00 2,12,000.00
Depreciation 86,750.00 74,062.50 63,245.63 54,022.03 46,155.65
Selling & Distribution Exps 54,000.00 59,400.00 65,340.00 71,870.00 79,600.00
Administrative Expenses 48,000.00 52,800.00 58,080.00 63,800.00 70,180.00
Advertisment Expenses 30,000.00 33,000.00 36,300.00 39,930.00 43,940.00
Interest on CC 39,900.00 39,900.00 39,900.00 39,900.00 39,900.00
Interest on Term Loan 57,347.04 47,223.38 35,536.85 22,562.42 8,158.17
Miscalleneous Expenses 25,000.00 27,500.00 30,250.00 33,275.00 36,600.00
Total 4,84,997.04 4,92,285.88 5,03,212.48 5,17,859.45 5,36,533.82
Net Profit 3,99,502.96 5,25,514.12 6,05,907.52 6,78,440.55 7,73,191.18
Note: The above financial statement is only estimate of future business transaction, prepared on the
basis of information provided by the proprietor. We do not vouch the accuracy of the same.
Prepared by-
Date : 15.10.2020
Place: Varanasi
Chartered Accountants
Partner
SMT SHABNAM BEGAM
Address at :Vill.Post-Nai Dandi,Bhisauri,Niyamatabad, Dist.Chandauli
Particulars
Year
For Jamuna Shukla & Associates
Shruti Agrawal

20. Loan Amount 5,70,000.00
Repayment Period 60.00 Months
Rate of Interest 10.50% Yearly
Moratorium Period 3 months
Amount of Installment 12,772.37
REPAYMENT SCHEDULE & INTEREST CALCULATION OF LOAN
Month Opening Bal. Addition Installment Principal Interest Closing Bal.
1 - 5,70,000.00 4,987.50 - 4,987.50 5,70,000.00
2 5,70,000.00 - 4,987.50 4,987.50 5,70,000.00
3 5,70,000.00 4,987.50 4,987.50 5,70,000.00
4 5,70,000.00 12,772.37 7,784.87 4,987.50 5,62,215.13
5 5,62,215.13 12,772.37 7,852.99 4,919.38 5,54,362.14
6 5,54,362.14 12,772.37 7,921.70 4,850.67 5,46,440.44
7 5,46,440.44 12,772.37 7,991.02 4,781.35 5,38,449.42
8 5,38,449.42 12,772.37 8,060.94 4,711.43 5,30,388.49
9 5,30,388.49 12,772.37 8,131.47 4,640.90 5,22,257.02
10 5,22,257.02 12,772.37 8,202.62 4,569.75 5,14,054.40
11 5,14,054.40 12,772.37 8,274.39 4,497.98 5,05,780.00
12 5,05,780.00 12,772.37 8,346.79 4,425.58 4,97,433.21
13 4,97,433.21 12,772.37 8,419.83 4,352.54 4,89,013.38
14 4,89,013.38 12,772.37 8,493.50 4,278.87 4,80,519.87
15 4,80,519.87 12,772.37 8,567.82 4,204.55 4,71,952.05
16 4,71,952.05 12,772.37 8,642.79 4,129.58 4,63,309.26
17 4,63,309.26 12,772.37 8,718.41 4,053.96 4,54,590.85
18 4,54,590.85 12,772.37 8,794.70 3,977.67 4,45,796.15
19 4,45,796.15 12,772.37 8,871.65 3,900.72 4,36,924.50
20 4,36,924.50 12,772.37 8,949.28 3,823.09 4,27,975.22
21 4,27,975.22 12,772.37 9,027.59 3,744.78 4,18,947.63
22 4,18,947.63 12,772.37 9,106.58 3,665.79 4,09,841.05
23 4,09,841.05 12,772.37 9,186.26 3,586.11 4,00,654.79
24 4,00,654.79 12,772.37 9,266.64 3,505.73 3,91,388.15
25 3,91,388.15 12,772.37 9,347.72 3,424.65 3,82,040.42
26 3,82,040.42 12,772.37 9,429.52 3,342.85 3,72,610.91
27 3,72,610.91 12,772.37 9,512.02 3,260.35 3,63,098.88
28 3,63,098.88 12,772.37 9,595.25 3,177.12 3,53,503.63
29 3,53,503.63 12,772.37 9,679.21 3,093.16 3,43,824.42
30 3,43,824.42 12,772.37 9,763.91 3,008.46 3,34,060.51
31 3,34,060.51 12,772.37 9,849.34 2,923.03 3,24,211.17
32 3,24,211.17 12,772.37 9,935.52 2,836.85 3,14,275.65
33 3,14,275.65 12,772.37 10,022.46 2,749.91 3,04,253.19
34 3,04,253.19 12,772.37 10,110.15 2,662.22 2,94,143.03
35 2,94,143.03 12,772.37 10,198.62 2,573.75 2,83,944.42
36 2,83,944.42 12,772.37 10,287.86 2,484.51 2,73,656.56
37 2,73,656.56 12,772.37 10,377.88 2,394.49 2,63,278.68
38 2,63,278.68 12,772.37 10,468.68 2,303.69 2,52,810.00
39 2,52,810.00 12,772.37 10,560.28 2,212.09 2,42,249.72
40 2,42,249.72 12,772.37 10,652.68 2,119.69 2,31,597.04
41 2,31,597.04 12,772.37 10,745.90 2,026.47 2,20,851.14
42 2,20,851.14 12,772.37 10,839.92 1,932.45 2,10,011.22
43 2,10,011.22 12,772.37 10,934.77 1,837.60 1,99,076.45
44 1,99,076.45 12,772.37 11,030.45 1,741.92 1,88,045.99
45 1,88,045.99 12,772.37 11,126.97 1,645.40 1,76,919.03
46 1,76,919.03 12,772.37 11,224.33 1,548.04 1,65,694.70
47 1,65,694.70 12,772.37 11,322.54 1,449.83 1,54,372.16
48 1,54,372.16 12,772.37 11,421.61 1,350.76 1,42,950.54
49 1,42,950.54 12,772.37 11,521.55 1,250.82 1,31,428.99
50 1,31,428.99 12,772.37 11,622.37 1,150.00 1,19,806.62
51 1,19,806.62 12,772.37 11,724.06 1,048.31 1,08,082.56
52 1,08,082.56 12,772.37 11,826.65 945.72 96,255.91
53 96,255.91 12,772.37 11,930.13 842.24 84,325.78
54 84,325.78 12,772.37 12,034.52 737.85 72,291.26
55 72,291.26 12,772.37 12,139.82 632.55 60,151.44
56 60,151.44 12,772.37 12,246.04 526.33 47,905.40
57 47,905.40 12,772.37 12,353.20 419.17 35,552.20
58 35,552.20 12,772.37 12,461.29 311.08 23,090.91
59 23,090.91 12,772.37 12,570.32 202.05 10,520.59
60 10,520.59 12,772.37 10,520.59 92.06 -0.00
TERM LOAN REPAYMENT SCHEDULE

21. Particular 1 2 3 4 5
Opening Balance 5,70,000.00 4,97,433.21 3,91,388.15 2,73,656.56 1,42,950.54
Repayment 72,566.79 1,06,045.06 1,17,731.59 1,30,706.02 1,42,950.55
Closing Balance 4,97,433.21 3,91,388.15 2,73,656.56 1,42,950.54 -0.00
WORKING CAPITAL LOAN
YEAR OPENING BALANCE CLOSING BALANCE INTEREST @ 10.50%
1 3,80,000.00 3,80,000.00 39,900.00
2 3,80,000.00 3,80,000.00 39,900.00
3 3,80,000.00 3,80,000.00 39,900.00
4 3,80,000.00 3,80,000.00 39,900.00
5 3,80,000.00 3,80,000.00 39,900.00
Repayment of Loan is worked out as under:
SCHEDULE OF LOAN REPAYMENT

22. PARTICULARS RATE 1 2 3 4 5
OF
DEP.
Plant & Machinery 15%
Opening Balance - 4,54,750.00 3,86,537.50 3,28,556.88 2,79,273.34
Addition 5,35,000.00 - - - -
Depreciation 80,250.00 68,212.50 57,980.63 49,283.53 41,891.00
Closing Balance 4,54,750.00 3,86,537.50 3,28,556.88 2,79,273.34 2,37,382.34
Furniture & Fixture 10%
Opening Balance - 58,500.00 52,650.00 47,385.00 42,646.50
Addition 65,000.00 - - - -
Depreciation 6,500.00 5,850.00 5,265.00 4,738.50 4,264.65
58,500.00 52,650.00 47,385.00 42,646.50 38,381.85
Closing Balance 5,13,250.00 4,39,187.50 3,75,941.88 3,21,919.84 2,75,764.19
STATEMENT SHOWING DEPRECIATION ON FIXED ASSET

23. BREAK EVENT POINT AND RATIO ANALYSIS
PARTICULARS 1 2 3 4 5
Fixed Cost 2,41,247.04 2,45,523.38 2,49,996.85 2,54,962.42 2,60,058.17
Variable Cost 28,26,250.00 30,95,962.50 32,68,095.63 34,77,597.03 36,15,750.65
Total Cost 30,67,497.04 33,41,485.88 35,18,092.48 37,32,559.45 38,75,808.82
Gross receipt 32,15,000.00 34,82,000.00 37,49,000.00 40,16,000.00 42,84,000.00
Contribution (GR-VC) 3,88,750.00 3,86,037.50 4,80,904.38 5,38,402.97 6,68,249.35
BEP in % 62.06% 63.60% 51.98% 47.36% 38.92%
Inventory 2,52,000.00 3,85,000.00 3,75,000.00 3,95,000.00 3,65,000.00
Inventory Holding Period(in days) 29.99 42.05 38.91 38.63 34.37
Debt Equity Ratio 1.13 0.53 0.26 0.11 -
Gross Profit Ratio(In %) 27.51% 29.23% 29.58% 29.79% 30.57%
Net Profit Ratio(In %) 12.43% 15.09% 16.16% 16.89% 18.05%
Current Ratio 1.37 1.57 1.63 1.74 2.21

24. Particulars 1 2 3.00 4 5
Cash Accrual 4,86,252.96 5,99,576.62 6,69,153.15 7,32,462.58 8,19,346.83
Interest on Tern Loan 57,347.04 47,223.38 35,536.85 22,562.42 8,158.17
Total (A) 5,43,600.00 6,46,800.00 7,04,690.00 7,55,025.00 8,27,505.00
Repayment
Interest on Term Loan 57,347.04 47,223.38 35,536.85 22,562.42 8,158.17
Princpal Amount 72,566.79 1,06,045.06 1,17,731.59 1,30,706.02 1,42,950.55
Total (B) 1,29,913.83 1,53,268.44 1,53,268.44 1,53,268.44 1,51,108.72
DSCR (A/B) 4.18 4.22 4.60 4.93 5.48
Avg DSCR 4.68
CALCULATION OF DEBT SERVICE COVERAGE RATIO

25. Capacity Utilisation of Sales
Particulars/Year 1st 2nd 3rd 4th 5th
Capacity Utilisation 60% 65% 70% 75% 80%
Sales/Gross Receipt 32,15,000.00 34,82,000.00 37,49,000.00 40,16,000.00 42,84,000.00
WAGES
Particulars No. of Worker Wages Per Month Amount(Rs)
Wages 8 4000 3,84,000.00

26. COMPUTATION OF MAXIMUM PERMISSIBLE BANK FINANCE FOR WORKING CAPITAL
PBF As Per NCR Method 1
(i) Accepted Sales 32,15,000.00
(ii) Less: 25% of (i) 8,03,750.00
(iii) 5% of (i) 1,60,750.00
(iv) NWC 3,17,641.11
(v) PBF (ii-iii) 6,43,000.00
or ( ii-iv) 4,86,108.89
Whichever is less 4,86,108.89
ASSESSMENT OF WORKING CAPITAL FUND