PROJECTED FINANCIAL

HIGHLIGHTS
For the period of 2077/78 to 2081/82

JULY 28, 2020

MOHAN KRISHI TATHA PASUPANCHI FIRM
Dhulikhel-12, Kavre
 Mohan Krishi Tatha Pashupanchhi Firm
Dhulikhel-12, Kavre
Projected Statement of Financial Position

Projected
Particulars
2077-78 2078-79 2079-80 2080-81 2081-82
Assets
Current Assets
Debtors and Account Recievables 8,37,329 11,31,250 13,57,500 16,29,000 19,54,800
Deposit To Suppliers - - - - -
Inventory 32,90,959 36,20,055 39,82,061 43,80,267 48,18,293
Cash and Bank 1,10,000 11,15,198 11,81,140 17,34,199 14,00,899
Total Current Assets 42,38,288 58,66,503 65,20,701 77,43,466 81,73,992
Investment - - - - -
Fixed Assets - - - - -
Fixed Assets net of Depreciation 6,64,353 5,64,700 18,82,495 30,45,120 27,15,852
Total Fixed Assets 6,64,353 5,64,700 18,82,495 30,45,120 27,15,852
Total Assets 49,02,640 64,31,203 84,03,195 1,07,88,586 1,08,89,845
Liabilities and Owner's Equity
Current Liabilities
Account Payable 6,61,691 7,27,860 8,00,646 8,80,711 9,68,782
Bank Overdraft 25,00,000 25,00,000 25,00,000 25,00,000 -
Provisions 2,90,608 5,32,880 6,08,022 7,03,337 8,04,131
Other Payables 3,78,519 - - - -
Total Current Liabilities 38,30,818 37,60,740 39,08,668 40,84,047 17,72,913
Long Term Liabilities
Other long term liabilities - - - - -
Total Long Liabilities - - - - -
Owners Equity
Proprietor's Capital 2,00,000 2,00,000 2,00,000 3,00,000 3,00,000
Retained Earning 8,71,823 24,70,463 42,94,528 64,04,538 88,16,931
Total Owner's Equity 10,71,823 26,70,463 44,94,528 67,04,538 91,16,931

Toal Liabilities and Owner's Equity 49,02,640 64,31,204 84,03,196 1,07,88,585 1,08,89,844

………………… …………………
Accountant Proprietor
 Mohan Krishi Tatha Pashupanchhi Firm
Dhulikhel-12, Kavre
Projected Income Statement

Particulars 2077-78 2078-79 2079-80 2080-81 2081-82

Revenue 1,01,87,500 1,10,12,500 1,21,13,750 1,33,25,125 1,46,57,638
Cost of sales - - - - -
Opening Inventory 12,18,750 32,90,959 36,20,055 39,82,060 43,80,266
Purchases 63,16,456 69,48,102 73,42,912 77,77,203 85,54,924
Trading Expenses 38,06,325 12,41,500 13,65,650 15,02,215 16,52,437
Subtotal 1,13,41,531 1,14,80,561 1,23,28,617 1,32,61,478 1,45,87,626
Closing Inventory 32,90,959 36,20,055 39,82,060 43,80,266 48,18,293
Cost of sales 80,50,573 78,60,506 83,46,557 88,81,212 97,69,333
Income from Operations 21,36,928 31,51,994 37,67,193 44,43,913 48,88,304
Administrative Expenses 7,46,200 8,20,820 9,02,902 9,93,192 10,92,511
Financial Expenses 1,00,000 1,00,000 1,00,000 1,00,000 1,00,000
Depreciation(15%) 1,28,298 99,653 3,32,205 5,37,374 4,79,268
Profit (Loss) Before Tax 11,62,430 21,31,521 24,32,086 28,13,346 32,16,525
Tax Provision for the year 2,90,608 5,32,880 6,08,022 7,03,337 8,04,131
Net profit after tax 8,71,823 15,98,641 18,24,065 21,10,010 24,12,393

Retained Earning at the beginning of the

year - 8,71,823 24,70,463 42,94,528 64,04,538
Profit (Loss) Current Year Balance 8,71,823 15,98,641 18,24,065 21,10,010 24,12,393
Dividend paid - - - - -
Retained Earning at the end of the year 8,71,823 24,70,463 42,94,528 64,04,538 88,16,931

………………… …………………
Accountant Proprietor
 Mohan Krishi Tatha Pashupanchhi Firm
Dhulikhel-12, Kavre
Projected Cash Flow Statement

SN. Particulars 2077-78 2078-79 2079-80 2080-81 2081-82

A. Cash Flow From Operating Activities

1) Net profit/ (loss) Before Tax and

Extra Ordinary Income and Expenses 11,62,430 21,31,521 24,32,086 28,13,346 32,16,525
Adjustment
Add:
a) Depreciation 1,28,298 99,653 3,32,205 5,37,374 4,79,268
b) Pre-operating expenses written off - -
c) Interest Paid 1,00,000 1,00,000 1,00,000 1,00,000 1,00,000
2) Cash Flow before Working Capital
Activities 13,90,728 23,31,174 28,64,291 34,50,721 37,95,793

a) Decrease/ (Increase) in Current Asset (41,28,288) (6,23,017) (5,88,256) (6,69,706) (7,63,827)

b) Increase/ (Decrease) in Current Liabilities 38,30,818 (70,077) 1,47,927 1,75,380 (23,11,134)
Net cash from Operating activities 10,93,258 16,38,079 24,23,963 29,56,394 7,20,832

D. Tax Paid (2,90,608) (5,32,880) (6,08,022) (7,03,337) (8,04,131)

B. Cash flows from Investing activities
1) Interest/Dividend Received - - - - -
2) Sales/(Purchase) of Fixed Assets/Investment (7,92,650) - (16,50,000) (17,00,000) (1,50,000)
Net cash used in Investing activities (7,92,650) - (16,50,000) (17,00,000) (1,50,000)

C. Cash flows from Financing activities

1) Share Capital- Increase/(Decrease) 2,00,000 - - 1,00,000 -
2) Loan Repayment - - - - -
3) Interest Payment (1,00,000) (1,00,000) (1,00,000) (1,00,000) (1,00,000)
Net cash used in Financing activities 1,00,000 (1,00,000) (1,00,000) - (1,00,000)
Net increase in cash and cash equivalents (A+B+C-D) 1,10,000 10,05,199 65,942 5,53,057 (3,33,300)
Cash and cash equivalents at beginning of period - 1,10,000 11,15,199 11,81,141 17,34,198
Cash and cash equivalents at end of period 1,10,000 11,15,199 11,81,141 17,34,198 14,00,898

…................... …....................................
Accountant Proprietor
 Mohan Krishi Tatha Pashupanchhi Firm
Dhulikhel-12, Kavre
Depreciation of Fixed Assets
Year 2077/78
Gross Assets Value Depreciation
Particulars Dep Rate Opening WDV Addition Total Opening WDV On Addition Total WDV(A-B)
Truss 15% 5,45,078 5,45,078 81,762 81,762 4,63,316
Feeding Utensils 15% 1,28,559 1,28,559 19,284 19,284 1,09,275
Electrical Equipment 15% 25,014 25,014 3,752 3,752 21,262
Furniture and Fixtures 25% 94,000 94,000 23,500 23,500 70,500
Total 7,92,650 7,92,650 1,28,298 1,28,298 6,64,353

Year 2078/79
Gross Assets Value Depreciation
Particulars Dep Rate Opening WDV Addition Total Opening WDV On Addition Total WDV(A-B)
Truss 15% 4,63,316 - 4,63,316 69,497 - 69,497 3,93,818
Feeding Utensils 15% 1,09,275 - 1,09,275 16,391 - 16,391 92,884
Electrical Equipment 15% 21,262 - 21,262 3,189 - 3,189 18,072
Furniture and Fixtures 15% 70,500 - 70,500 10,575 - 10,575 59,925
Total 6,64,353 - 6,64,353 99,653 - 99,653 5,64,700

Year 2079/80
Gross Assets Value Depreciation
Particulars Dep Rate Opening WDV Addition Total Opening WDV On Addition Total WDV(A-B)
Truss 15% 3,93,818 16,50,000 20,43,818 59,073 2,47,500 3,06,573 17,37,246
Feeding Utensils 15% 92,884 - 92,884 13,933 - 13,933 78,951
Electrical Equipment 15% 18,072 18,072 2,711 - 2,711 15,362
Furniture and Fixtures 15% 59,925 - 59,925 8,989 - 8,989 50,936
Total 5,64,700 16,50,000 22,14,700 84,705 2,47,500 3,32,205 18,82,495

Year 2080/81
Gross Assets Value Depreciation
Particulars Dep Rate Opening WDV Addition Total Opening WDV On Addition Total WDV(A-B)
Truss 15% 17,37,246 9,00,000 26,37,246 2,60,587 1,35,000 3,95,587 22,41,659
Feeding Utensils 15% 78,951 8,00,000 8,78,951 11,843 1,20,000 1,31,843 7,47,108
Electrical Equipment 15% 15,362 - 15,362 2,304 - 2,304 13,057
Furniture and Fixtures 15% 50,936 - 50,936 7,640 - 7,640 43,296
Total 18,82,495 17,00,000 35,82,495 2,82,374 2,55,000 5,37,374 30,45,120

Year 2081/82
Gross Assets Value Depreciation
Particulars Dep Rate Opening WDV Addition Total Opening WDV On Addition Total WDV(A-B)
Truss 15% 22,41,659 1,00,000 23,41,659 3,36,249 15,000 3,51,249 19,90,410
Feeding Utensils 15% 7,47,108 50,000 7,97,108 1,12,066 7,500 1,19,566 6,77,542
Electrical Equipment 15% 13,057 - 13,057 1,959 - 1,959 11,099
Furniture and Fixtures 15% 43,296 - 43,296 6,494 - 6,494 36,801
Total 30,45,120 1,50,000 31,95,120 4,56,768 22,500 4,79,268 27,15,852
 Mohan Krishi Tatha Pashupanchhi Firm
Dhulikhel-12, Kavre
Balance Sheet Analysis

Capital & Liabilities

2077-78 2078-79 2079-80 2080-81 2081-82
Capital 2,00,000 2,00,000 2,00,000 3,00,000 3,00,000
Proprietor's Fund - - - - -
Reserve & Surplus 8,71,823 24,70,463 42,94,528 64,04,538 88,16,931
Total Capital Fund 10,71,823 26,70,463 44,94,528 67,04,538 91,16,931
Account Payable/Sundry Creditors 6,61,691 7,27,860 8,00,646 8,80,711 9,68,782
Other Current Liabilites - - - - -
Bank Borrowing / 25,00,000 25,00,000 25,00,000 25,00,000 -
Total Currrent Liabilites(CL) 6,61,691 7,27,860 8,00,646 8,80,711 9,68,782
Long Term Loan - - - - -
Total Capital and Liabilities 17,33,513 33,98,323 52,95,174 75,85,249 1,00,85,713
Assets
Fixed Assets 6,64,353 5,64,700 18,82,495 30,45,120 27,15,852
Other - - - - -
Total Fixed Assets 6,64,353 5,64,700 18,82,495 30,45,120 27,15,852
Inventory 32,90,959 36,20,055 39,82,061 43,80,267 48,18,293
Sundry Debtors/Recievable 8,37,329 11,31,250 13,57,500 16,29,000 19,54,800
Cash and Bank Balance 1,10,000 11,15,198 11,81,140 17,34,199 14,00,899
Other Current Assets - - - - -
Total Current Assets(CA) 42,38,288 58,66,503 65,20,701 77,43,466 81,73,992
Total Assets 49,02,640 64,31,203 84,03,195 1,07,88,586 1,08,89,845
Working Capital(CA-CL) 35,76,597 51,38,643 57,20,055 68,62,755 72,05,211
Net Worth 10,71,823 26,70,463 44,94,528 67,04,538 91,16,931
Net Working Capital(Exp Bank OD) 35,76,597 51,38,643 57,20,055 68,62,755 72,05,211

………………… …………………
Accountant Proprietor
 Mohan Krishi Tatha Pashupanchhi Firm
Dhulikhel-12, Kavre
Projected Income Analysis

Particulars 2077-78 2078-79 2079-80 2080-81 2081-82

Sales/Total Revenue 1,01,87,500 1,10,12,500 1,21,13,750 1,33,25,125 1,46,57,638
Cost of Goods Sold(COGS) 80,50,573 78,60,506 83,46,557 88,81,212 97,69,333
Gross Profit 21,36,928 31,51,994 37,67,193 44,43,913 48,88,304
Depreciation 1,28,298 99,653 3,32,205 5,37,374 4,79,268
Administrative Expenses 7,46,200 8,20,820 9,02,902 9,93,192 10,92,511
Profit Before Interest & Tax(PBIT) 12,62,430 22,31,521 25,32,086 29,13,346 33,16,525
Interest Expenses 1,00,000 1,00,000 1,00,000 1,00,000 1,00,000
Profit Before Tax(PBT) 11,62,430 21,31,521 24,32,086 28,13,346 32,16,525
Tax Provision for the year 2,90,608 5,32,880 6,08,022 7,03,337 8,04,131
Net Profit After Tax(PAT) 8,71,823 15,98,641 18,24,065 21,10,010 24,12,393
Liquidity Ratio
Current Ratio 6 8 8 9 8
Acid Test Ratio 1 3 3 4 3
Stability Ratio
Debt To Equity Ratio 2.33 0.94 0.56 0.37 -
Sales To Equity Ratio 10 4 3 2 2
Inventory To working Capital 0.92 0.70 0.70 0.64 0.67
Profitability Ratio
Gross profit To Sales 0.21 0.29 0.31 0.33 0.33
Net Profit to sales 0.09 0.15 0.15 0.16 0.16
Net Profit To Equity 0.81 0.60 0.41 0.31 0.26
Coverage Ratio
Interest Coverage Ratio 13 22 25 29 33
Debt Service Coverage Ratio - - - - -
Term Loan Instalment - - - - -
 Mohan Krishi Tatha Pashupanchhi Firm
Dhulikhel-12, Kavre
Working Capital Requirement Analysis

S.No. Particulars Basis Amount

a Sales/Total Revenue Annual 1,01,87,500.00
b Cost of Goods Sold Annual 80,50,572.50
(COGS/365)*Average Stock
c. Stock/Inventory Holding Period 32,90,958.75

(Sales/365)*Average Account
d. Debtors/Account Recievable Recievable Period 8,37,328.77
CoGS/365* Average Account
e. Creditors/ Account Payable Payable Period 6,61,690.89
f. Total Requirement of Working Capital c+d-e 34,66,596.63
g 80% Bank Financing limit g=f*80% 27,73,277.30
h Working capital Loan Requested 25,00,000.00

Description Days(input days)

Average Stock Holding Period…... Days 120
Average Account Recievable Period…..Days 30
Average Account Payable Period ….. Days 30
Required Days 120
 Mohan Krishi Tatha Pashupanchhi Firm
Dhulikhel-12, Kavre
Cash Flow Analysis
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