SUMMARY OF PROJECT COST

UTILIZATION OF FUND

WORKING CAPITAL
TERM LOAN

TOTAL

MEANS OF FINANCE

BANK LOAN
WORKING CAPITAL 2,000,000.00
TERM LOAN -
Amount(Rs.)

2,000,000.00
-

2,000,000.00

2,000,000.00
Assumptions:-
Particulars
Projected Increment inSales 112%
Projected Increment in Expenditure 108%
Interest rate for Term loan 0%
Interest Rate for Cash Credit 12%
 PROJECTED PROFITABILITY STATEMENT
YEARS 2024-25 2025-26

INCOME

1 Gross Receipts/ Turnover 14,000,000.00 15,680,000.00

TOTAL (A) 14,000,000.00 15,680,000.00

EXPENDITURE

Purchase of Equipments 3,500,000.00 3,920,000.00

Salary & Wages 1,400,000.00 1,512,000.00
Rent&Advances 3,500,000.00 3,780,000.00
Advertisment 1,120,000.00 1,209,600.00
Interest on Term loan - -
Equipment Maintenance 1,190,000.00 1,285,200.00
Interest on WC 196,734.81 161,083.03
Research & development 980,000.00 1,058,400.00
Electricity Expenses 840,000.00 907,200.00
Office Expenses 578,950.00 625,266.00
Staff welfare 564,023.00 609,144.84
Depreciation - -

TOTAL (B) 13,869,707.81 15,067,893.87

NET CREDIT [A-B] 130,292.19 612,106.13

Profit 130,292.19 612,106.13
Provision for Taxation
Profit after Taxation 130,292.19 612,106.13
Balance carried over to balance sheet 130,292.19 612,106.13
BILITY STATEMENT
2026-27 2027-28 2028-29

17,561,600.00 19,668,992.00 22,029,271.04

17,561,600.00 19,668,992.00 22,029,271.04

4,390,400.00 4,917,248.00 5,507,317.76

1,632,960.00 1,763,596.80 1,904,684.54
4,082,400.00 4,408,992.00 4,761,711.36
1,306,368.00 1,410,877.44 1,523,747.64
- - -
1,388,016.00 1,499,057.28 1,618,981.86
121,463.04 77,433.16 28,502.56
1,143,072.00 1,234,517.76 1,333,279.18
979,776.00 1,058,158.08 1,142,810.73
675,287.28 729,310.26 787,655.08
657,876.43 710,506.54 767,347.06
- - -

16,377,618.75 17,809,697.33 19,376,037.78

1,183,981.25 1,859,294.67 2,653,233.26

1,183,981.25 1,859,294.67 2,653,233.26

1,183,981.25 1,859,294.67 2,653,233.26

1,183,981.25 1,859,294.67 2,653,233.26
Sales Projection Estimation 14000000
 PROJECTED BALANCE SHEET
YEARS 2024-2025 2025-2026 2026-2027 2027-2028

LIABILITIES

Capital 600,000.00 677,812.19 1,234,814.32 2,360,936.37

Add:- Profit during year 130,292.19 612,106.13 1,183,981.25 1,859,294.67
Less:- Drawings 52,480.00 55,104.00 57,859.20 60,752.16
677,812.19 1,234,814.32 2,360,936.37 4,159,478.89
Principal WC 320,308.51 355,960.29 395,580.28 439,610.16
Current Liabilities & Provision 450,000.00 495,000.00 544,500.00 598,950.00
Provision For Tax - - - -

TOTAL 1,448,120.69 2,085,774.61 3,301,016.66 5,198,039.04

ASSETS

Net Fixed Assets (W.D.V.)

Stock of W.I.P. & Finished Product - - - -
Sundry Debtors 640,000.00 704,000.00 774,400.00 851,840.00
Deposit & Advance 587,567.00 675,702.05 777,057.36 893,615.96
Cash & Bank Balance 220,553.69 706,072.56 1,749,559.30 3,452,583.08

TOTAL 1,448,120.69 2,085,774.61 3,301,016.66 5,198,039.04

2028-2029

4,159,478.89
2,653,233.26
63,789.77
6,748,922.38
488,540.76
658,845.00
-

7,896,308.14

-
937,024.00
1,027,658.36
5,931,625.78

7,896,308.14
 PROJECTED CASH FLOW STATEMENT

YEARS 2024-2025 2025-2026 2026-2027

SOURCES

PBIT 327,027.00 773,189.16 1,305,444.29

Increase in Capital 600,000.00 - -
Increase in WC 320,308.51 35,651.79 39,619.99
Decrease in Advance & Deposits -587,567.00 -88,135.05 -101,355.31
Decrease in Debtors -640,000.00 -64,000.00 -70,400.00
Provisions 450,000.00 45,000.00 49,500.00
Decrease in Stock - - -

TOTAL (A) 469,768.51 701,705.90 1,222,808.98

Increase in Fixed Assets - - -

Interest on Bank Loan 196,734.81 161,083.03 121,463.04
Drawing 52,480.00 55,104.00 57,859.20
Tax Payment - -

TOTAL (B) 249,214.81 216,187.03 179,322.24

Opening Cash Balance 0 220,553.69 706,072.56

Net Surplus / Deficit [A-B] 220,553.69 485,518.87 1,043,486.74
Closing Cash Balance 220,553.69 706,072.56 1,749,559.30
- - -
MENT

2027-2028 2028-2029

1,936,727.84 2,681,735.82
- -
44,029.88 48,930.60
-116,558.60 -134,042.39
-77,440.00 -85,184.00
54,450.00 59,895.00
- -

1,841,209.11 2,571,335.03

- -
77,433.16 28,502.56
60,752.16 63,789.77
- -

138,185.32 92,292.33

1,749,559.30 3,452,583.08
1,703,023.79 2,479,042.70
3,452,583.08 5,931,625.78
- -
 CALCULATION OF DSCR
YEARS 2024-2025 2025-2026 2026-2027

A. Net Profit after Tax 130,292.19 612,106.13 1,183,981.25

B. Depreciation - - -
C. Interest on Term loan - - -
D. Interest on WC 196,734.81 161,083.03 121,463.04

TOTAL [X] 327,027.00 773,189.16 1,305,444.29

E. Instalment of term loan 0 0 0

F. Interest on Term loan - - -
G. Interest on WC 196,734.81 161,083.03 121,463.04
H. Instalment of WC 320,308.51 355,960.29 395,580.28
TOTAL [Y] 517,043.32 517,043.32 517,043.32

DSCR = [X] / [Y] 0.63 1.50 2.52

AVERAGE DSCR 2.72
2027-2028 2028-2029

1,859,294.67 2,653,233.26
- -
- -
77,433.16 28,502.56

1,936,727.84 2,681,735.82

0 0
- -
77,433.16 28,502.56
439,610.16 488,540.76
517,043.32 517,043.32

3.75 5.19
 CALCULATION OF SOME IMPORTANT RATIOS
PARTICULARS 2024-2025 2025-2026 2026-2027

NET PROFIT (PAT) 130,292.19 612,106.13 1,183,981.25

INTEREST ON TERM LOAN - - -
INTEREST ON WC 196,734.81 161,083.03 121,463.04
PROVISION OF TAXATION - - -

TOTAL (X) (PBIT) 327,027.00 773,189.16 1,305,444.29

INTREST ON TERM LOAN

INTREST ON WC 196,734.81 161,083.03 121,463.04

TOTAL (Y) 196,734.81 161,083.03 121,463.04

INTREST SERIVCE COVERAGE 1.66 4.80 10.75

RATIO ( X/Y)

NET PROFIT 130,292.19 612,106.13 1,183,981.25

SALES 14,000,000.00 15,680,000.00 17,561,600.00

NET PROFIT/ SALES 0.01 0.04 0.07

PBIT 327,027.00 773,189.16 1,305,444.29

DEPRECIATION - - -
PBDIT 327,027.00 773,189.16 1,305,444.29

TOTAL ASSETS 1,448,121 2,085,775 3,301,017

Profit to Total Assets Ratio 0.23 0.37 0.40

NET SALES (O) 14,000,000.00 15,680,000.00 17,561,600.00

TERM LOAN 0 0 0
PRINCIPAL WC 320,308.51 355,960.29 395,580.28

TOTAL BANK BORROWING ( P) 320,308.51 355,960.29 395,580.28

NET SALES/ BANK BORROWING 43.71 44.05 44.39

CURRENT ASSET RATIO 1.88 2.45 3.51

RATIOS
2027-2028 2028-2029

1,859,294.67 2,653,233.26
- -
77,433.16 28,502.56
- -

1,936,727.84 2,681,735.82

77,433.16 28,502.56

77,433.16 28,502.56

25.01 94.09

1,859,294.67 2,653,233.26

19,668,992.00 22,029,271.04

0.09 0.12

1,936,727.84 2,681,735.82
- -
1,936,727.84 2,681,735.82

5,198,039 7,896,308
0.37 0.34

19,668,992.00 22,029,271.04

0 0
439,610.16 488,540.76

439,610.16 488,540.76
44.74 45.09

5.01 6.88
MONTH BALANCE SCHEDULED PAYMENT PRINCIPAL
2,000,000.00
1 2,000,000.00 43,086.94 25,420.28

2 1,974,579.72 43,086.94 25,644.82

3 1,948,934.90 43,086.94 25,871.35

4 1,923,063.55 43,086.94 26,099.88

5 1,896,963.67 43,086.94 26,330.43

6 1,870,633.24 43,086.94 26,563.02
7 1,844,070.22 43,086.94 26,797.66
8 1,817,272.56 43,086.94 27,034.37
9 1,790,238.19 43,086.94 27,273.17
10 1,762,965.02 43,086.94 27,514.09
11 1,735,450.93 43,086.94 27,757.13
12 1,707,693.81 43,086.94 28,002.31
13 1,679,691.49 43,086.94 28,249.67
14 1,651,441.82 43,086.94 28,499.21
15 1,622,942.62 43,086.94 28,750.95
16 1,594,191.67 43,086.94 29,004.92
17 1,565,186.75 43,086.94 29,261.13
18 1,535,925.62 43,086.94 29,519.60
19 1,506,406.02 43,086.94 29,780.36
20 1,476,625.67 43,086.94 30,043.42
21 1,446,582.25 43,086.94 30,308.80
22 1,416,273.45 43,086.94 30,576.53
23 1,385,696.92 43,086.94 30,846.62
24 1,354,850.30 43,086.94 31,119.10
25 1,323,731.20 43,086.94 31,393.98
26 1,292,337.22 43,086.94 31,671.30
27 1,260,665.92 43,086.94 31,951.06
28 1,228,714.86 43,086.94 32,233.30
29 1,196,481.56 43,086.94 32,518.02
30 1,163,963.54 43,086.94 32,805.27
31 1,131,158.27 43,086.94 33,095.05
32 1,098,063.23 43,086.94 33,387.38
33 1,064,675.84 43,086.94 33,682.31
34 1,030,993.54 43,086.94 33,979.83
35 997,013.70 43,086.94 34,279.99
36 962,733.71 43,086.94 34,582.80
37 928,150.92 43,086.94 34,888.28
38 893,262.64 43,086.94 35,196.46
39 858,066.18 43,086.94 35,507.36
40 822,558.82 43,086.94 35,821.01
41 786,737.82 43,086.94 36,137.43
42 750,600.39 43,086.94 36,456.64
43 714,143.75 43,086.94 36,778.67
44 677,365.08 43,086.94 37,103.55
45 640,261.53 43,086.94 37,431.30
46 602,830.23 43,086.94 37,761.94
47 565,068.28 43,086.94 38,095.51
48 526,972.78 43,086.94 38,432.02
49 488,540.76 43,086.94 38,771.50
50 449,769.26 43,086.94 39,113.98
51 410,655.28 43,086.94 39,459.49
52 371,195.79 43,086.94 39,808.05
53 331,387.74 43,086.94 40,159.69
54 291,228.06 43,086.94 40,514.43
55 250,713.63 43,086.94 40,872.31
56 209,841.32 43,086.94 41,233.35
57 168,607.98 43,086.94 41,597.57
58 127,010.40 43,086.94 41,965.02
59 85,045.38 43,086.94 42,335.71
60 42,709.67 43,086.94 42,709.67
INTEREST

17,666.67 Loan Amount 2,000,000.00 2,000,000.00

17,442.12 Annual Interest Rate 10.60%
17,215.59 Term of loan 60
16,987.06 Monthly Payment ₹ 43,086.94
16,756.51 Total Amount Payable 2,585,217
16,523.93
16,289.29
16,052.57
15,813.77
15,572.86
15,329.82
15,084.63
14,837.27
14,587.74
14,335.99
14,082.03
13,825.82
13,567.34
13,306.59
13,043.53
12,778.14
12,510.42
12,240.32
11,967.84
11,692.96
11,415.65
11,135.88
10,853.65
10,568.92
10,281.68
9,991.90
9,699.56
9,404.64
9,107.11
8,806.95
8,504.15
8,198.67
7,890.49
7,579.58
7,265.94
6,949.52
6,630.30
6,308.27
5,983.39
5,655.64
5,325.00
4,991.44
4,654.93
4,315.44
3,972.96
3,627.45
3,278.90
2,927.26
2,572.51
2,214.64
1,853.60
1,489.37
1,121.93
751.23
377.27