Current assets Equity Share Capital

Cash and cash equivalents Total Share Capital

Short-term investments Revaluation Reserves
Net receivables / Debtors Reserves and Surplus
Inventory Total Reserves and Surplus
Other current assets Total Shareholders Funds
Total current assets NON-CURRENT LIABILITIES
Long-term investments Long Term Borrowings
Property plant and equipment Deferred Tax Liabilities [Net]
Goodwill Other Long Term Liabilities
Intangible assets Long Term Provisions
Accumulated amortisation Total Non-Current Liabilities
Other assets CURRENT LIABILITIES
Deferred long-term asset charges(Prepaid items
that are using currently and in future) Short Term Borrowings

Total assets Trade Payables

Current liabilities Other Current Liabilities
Accounts payable / Creditor Short Term Provisions
Short/current long-term debt Total Current Liabilities
Other current liabilities Total Capital And Liabilities
Total current liabilities ASSETS
Long-term debt NON-CURRENT ASSETS
Other liabilities Tangible Assets
Deferred long-term liability charges Intangible Assets
Minority interest Capital Work-In-Progress
Negative goodwill Intangible Assets Under Development
Total liabilities Fixed Assets
Stockholders' equity Non-Current Investments
Misc. Stock options warrants Long Term Loans And Advances
Redeemable preferred stock Other Non-Current Assets
Preferred stock Total Non-Current Assets
Common stock CURRENT ASSETS
Retained earnings Current Investments
Treasury stock Inventories
Capital surplus Trade Receivables
Other stockholder equity Cash And Cash Equivalents
Total stockholder equity Short Term Loans And Advances
OtherCurrentAssets
Total Current Assets
Total Assets
OTHER ADDITIONAL INFORMATION
CONTINGENT LIABILITIES, COMMITMENTS
Contingent Liabilities
CIF VALUE OF IMPORTS
Raw Materials
Stores, Spares And Loose Tools
Trade/Other Goods
Capital Goods
EXPENDITURE IN FOREIGN EXCHANGE
Expenditure In Foreign Currency
REMITTANCES IN FOREIGN CURRENCIES FOR
DIVIDENDS
Dividend Remittance In Foreign Currency
EARNINGS IN FOREIGN EXCHANGE
FOB Value Of Goods
Other Earnings
BONUS DETAILS
Bonus Equity Share Capital
NON-CURRENT INVESTMENTS

Non-Current Investments Quoted Market Value

Non-Current Investments Unquoted Book Value

CURRENT INVESTMENTS
Current Investments Quoted Market Value
Current Investments Unquoted Book Value
Sources INR crore Uses INR crore Divesting value
Net Worth 100 Gross Block
Land 5 50
Building Infra 10
Plant & Machinery 65
Total Gross Block 80
Less: Accu Depreciation 20
Net Block 60 27.5

Net Working Capital (NWC) 30 30

Cash Balance 10 10
Total 100 Total 100 117.5
INR Cr FY17 FY18
Revenue 175 200
Direct Costs 140 154
Gross Margin 35 46
Indirect Costs 30 36
EBITDA 5 10
Depreciation 4 4
PBT 1 6

NPV
Total NPV
If compny sustain its business for 5 year and after that it sell
Total NPV

Divestment value
So it is better to inject 25 crore and run company another 10 year
to earn NPV
Total Benefit

Rate of return
FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27
288.44 416 600

43.266 62.4 90 57.6 36.86 23.59 15.10 9.66 6.18

6.5 6.5 6.5 6.5 6.50 6.50 6.50 6.50 6.50
36.766 55.9 83.5 51.1 30.36 17.09 8.60 3.16 -0.32

₹ 220.79 just for cashflow land price as we assume that other all assets are exhausted
₹ 239.85

₹ 240.14

118

220.8
102.8

400%
FY28 FY29 FY30

3.96 2.53 1.62

6.50 6.50 6.50
-2.54 -3.97 -4.88 50