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    BM Agrawal Revised 2

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    niyush.office
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    BM Agrawal Revised 2

    Uploaded by

    niyush.office
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    bbb

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    bm agrawal revised 2

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    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    5 views5 pages

    BM Agrawal Revised 2

    Uploaded by

    niyush.office
    bbb

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 5

    B M AGRAWAL & CO.

    BALANCE SHEET
    ASSETS 2023-24 2024-25
    Amount In Lacs (Actual) (Projected)
    PERIOD (in months) 12 12
    FIXED ASSETS :
    GROSS BLOCK 439.17 384.89
    DEPRECIATION 54.28 51.57
    REVALUATION RESERVES 0.00 0.00
    NET BLOCK 384.89 333.32
    CAPITAL WIP 0.00 0.00

    INVESTMENTS 0.00 0.00

    CURRENT ASSETS :
    INVENTORIES
    RAW MATERIAL
    INDIGENOUS
    RAW MATERIAL &WIP & FINISHED 0.00 0.00
    STOCK IN PROGRESS 0.00 0.00
    FINISHED GOODS 0.00 0.00
    STORES AND SPARES 0.00 0.00
    TRADED PRODUCTS (Trading) 125.00 175.89
    OTHERS 0.00 0.00
    125.00 175.89
    DEBTORS
    OVER 6 MTHS 0.00 0.00
    EXPORT RECEIVABLES 0.00 0.00
    LOCAL RECEIVABLES 87.10 134.01
    87.10 134.01

    CASH & BANK BAL.


    IN MARGIN MONEY ACCOUNT 0.00 0.00
    CASH & BANK BAL. 3.72 27.13

    LOANS & ADVANCES/DEPOSITS


    GROUP CO. / STAFF / ICD's 71.00 71.00
    ADVANCE TO SUPPLIERS 0.00 0.00

    OTHERS
    OF CURRENT NATURE 534.43 784.43
    OF NON-CURRENT NATURE 0.00 0.00

    TOTAL CURRENT ASSETS 821.25 1192.47


    TOTAL ASSETS 1206.14 1525.79

    LIABILITIES 2023-24 2024-25


    (Actual) (Projected)
    CAPITAL
    PROPRIETOR'S CAPITAL 254.28 307.45
    ADDITIONAL DURING THE YEAR 0.00 0.00
    RETAINED EARNINGS 53.17 70.59
    Drawings 0.00 0.00
    RESERVES & SURPLUS 0.00 0.00
    BALANCE IN P&L ACCOUNT 0.00 0.00
    Subsidy 0.00 0.00
    REVALUATION RESERVES 0.00 0.00
    TANGIBLE NETWORTH 307.45 378.04
    DEFERRED TAX LIABILITY 0.00 0.00
    TERM LIABILITIES (>1 YEAR)
    SECURED 318.55 270.77
    UNSECURED 301.00 255.85
    619.55 526.62
    CURRENT LIABILITIES :
    CREDITORS 148.70 25.98
    LOAN FROM NSIC 0.00 190.00
    PROVISIONS 0.00 0.00
    TAX 0.00 0.00
    EXPENSES 5.16 5.16
    BANK BORROWINGS(CC/OD Limit) 125.28 400.00
    OTHERS (CREDITORS FOR EXP)) 0.00 0.00

    LT LIABILITIES DUE WITHIN 1 YEAR 0.00 0.00


    TOTAL CURRENT LIABILITIES 279.14 621.14
    TOTAL LIABILITIES 1206.14 1525.79
    INCOME STATEMENT
    2023-24 2024-25
    GROSS TURNOVER
    EXPORT 0.00 0.00
    DOMESTIC 1580.49 2010.20
    1580.49 2010.20
    JOBWORK SALES
    EXPORT 0.00 0.00
    DOMESTIC 0.00 0.00
    0.00 0.00

    GROSS SALES 1580.49 2010.20


    (-) EXCISE DUTY & SALES TAX 0.00 0.00
    NET SALES 1580.49 2010.20
    OTHER OPERATING INCOME 0.00 0.00
    TOTAL INCOME 1580.49 2010.20

    EXPENSES :
    DIRECT EXPENSES 0.00 0.00
    DIRECT EXPENSES 259.55 285.51
    TRADING ACTIVITY
    OPENING STOCK 90.00 125.00
    PURCHASES 1190.00 1558.54
    CLOSING STOCK 125.00 175.89
    1155.00 1507.65

    COST OF SALES 1414.55 1793.16

    GROSS PROFITS 165.94 217.05


    G.P. RATIO 10.50% 10.80%
    PERSONNEL COST 12.70 13.97
    ADMINISTRATION COST 11.53 12.68
    DEPRECIATION COST 54.28 51.57
    INTEREST ON UNSECURED LOANS 10.80 10.80
    INTEREST ON CC LIMIT 12.88 36.00
    INTEREST ON TERM LOAN 25.22 21.44
    OPERATING PROFIT 38.53 70.59
    NON-OPERATING SURPLUS/(DEFICIT) 14.64 0.00
    PROFIT BEFORE TAX 53.17 70.59
    PROVISION FOR TAX 0.00 0.00
    PROFIT AFTER TAX 53.17 70.59
    DIVIDEND
    EQUITY(WITHDRAWALS) 0.00 0.00
    PREFERENCE 0.00 0.00
    RETAINED EARNINGS 53.17 70.59
    CASH GENERATION 107.45 122.16
    FINANCIAL TOOL KIT
    2023-24 2024-25
    (Actual) (Projected)
    GROWTH IN NET SALES (p.a.) 0.00% 27.19%
    JOBWORK SALES/TOTAL SALES 0% 0%
    MATERIAL COST/NET MFG. SALES 0% 0%
    MANUFACTURING COST/ NET SALES 16% 14%
    LIQUIDITY RATIOS
    CURRENT RATIO 2.94 1.92
    QUICK RATIO 2.24 1.52
    CURRENT RATIO (EXCL. TL INSTT. AS CL) 2.69 1.92
    TURNOVER RATIOS
    INVENTORY (MTHS) 1.06 1.18
    TRADE DEBTORS (MTHS)
    DOMESTIC 0.66 0.80
    EXPORT 0.00 0.00
    TRADE CREDITORS (MTHS) 1.50 0.20

    LEVERAGE RATIOS
    DEBT-EQUITY (Bank Borrowing/ TNW) 1.44 1.77
    TOL/TNW 2.92 3.04
    TOL/(TNW+QUASI EQUITY) 0.98 1.41
    INTEREST COVERAGE 11.30 2.14
    DSCR 11.30 2.14
    OPBDIT--------------------->>>>>> 62.21 196.89
    PROFITABILITY RATIOS
    GROSS MARGIN 10.50% 10.80%
    OPERATING MARGIN 2.44% 3.51%
    NET MARGIN 3.36% 3.51%
    RETURN ON CAPITAL EMPLOYED 4.22% 4.48%
    RETURN ON NETWORTH 17.29% 18.67%
    PBDIT--------------------->>>>>> 76.85 196.89
    PLOUGHBACK RATIO 100.00% 100.00%
    PAYOUT RATIO 0.00% 0.00%
    WORKING CAPITAL ASSESSMENT
    2023-24 2024-25
    (Actual) (Projected)
    CURRENT ASSETS
    RAW MATERIALS
    INDIGENOUS 0.00 0.00
    (mths) 0.00 0.00
    RAW MATERIALS 0.00 0.00
    (mths) 0.00 0.00
    WORK IN PROGRESS 0.00 0.00
    (mths) 0.00 0.00
    FINISHED GOODS 125.00 175.89
    (mths) (1.06) (1.18)
    OTHERS 0.00 0.00

    SUNDRY DEBTORS
    DOMESTIC 87.10 134.01
    (mths) (0.66) (0.80)
    EXPORT 0.00 0.00
    (mths) 0.00 0.00
    CASH & BANK BAL 3.72 27.13
    ADVANCES 71.00 71.00
    OTHERS C A 534.43 784.43
    TOTAL CURRENT ASSETS 821.25 1192.47

    CREDITORS 148.70 25.98


    (mths) (1.50) (0.20)
    OTHER C.L. (excl. BANK BORROWINGS) 5.16 195.16
    TOTAL CURRENT LIABILITIES 153.86 221.14

    W C GAP 667.39 971.33


    25% MARGIN (EXCL. EXPORT DEBTORS) 205.31 298.12
    ACTUAL/PROJECTED NET WC (CA-CL) 542.11 571.33

    MPBF - I 462.08 673.22


    MPBF - II 125.28 400.00
    MPBF 125.28 400.00
    EXCESS BORROWING 0.00 0.00

    ASSESSMENT OF WORING CAPITAL (Traditional Method)

    (Actual) (Projected)
    Current Assets 821.25 1192.47
    Current Liability 153.86 221.14
    Working Capital Gap 667.39 971.33
    Margin - 25% of Current Asset 205.31 298.12
    Margin - 25% of Working Capital Gap 166.85 242.83
    Available Net Working Capital 542.11 571.33
    Comment on NWC Adequate Adequate
    Permissible Bank Finance - 1st Method 462.08 673.22
    Permissible Bank Finance - 2st Method 500.54 728.50

    ASSESSMENT OF WORKING CAPITAL (Sales Projection Method)

    2023-24 2024-25
    (Projected) (Projected)
    a) Sales Projection 1580.49 2010.20
    b) 25% of Sales Projection 395.12 502.55
    c) Margin - 5% of Sales Projection 79.02 100.51
    d) Available Net Working Capital 542.11 571.33
    e) Maximum Permissible Finance (b-c) 316.10 402.04
    Calculation of ISCR 2023-24 2024-25
    (Projected) (Projected)
    Profit 53.17 70.59
    Interest on term loan 25.22 21.44
    Interest on CC limit 12.88 36.00
    Depreciation 54.28 51.57

    Total (A) 145.55 179.59

    Interest on CC limit 12.88 36.00


    Principal Repayment 0.00 47.78

    Total (B) 12.88 83.78

    ISCR (A/B) 11.30 2.14

    AVERAGE iSCR 2.96

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