Shree Shyam Granite Cma Data - Xls FINAL

FUND FLOW (DETAILED)
As on 31st March
M/S SHREE SHYAM GRANITE AND MARBLE Rs in Lacs
0 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22
1 SOURCES Prov. Proj. Proj. Proj. Proj. Proj. Proj.
a. Net Profit (After Tax) 22.79 25.77 29.15 31.86 32.58 34.20 35.37
b. Depreciation 14.20 17.71 15.09 12.87 10.98 9.36 7.99
c Increase in Capital 0.00 22.79 0.00 0.00 0.00 0.00 0.00
d. Increase In TL. Incl.public deposits 0.00 37.31 0.00 0.00 0.00 0.00 0.00
e. Decrease in
i.) Fixed Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00
ii.) Other Non Current Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00
f Others 0.00 0.00 0.00 0.00 31.86 0.00 0.00
g. Total 36.99 103.57 44.25 44.74 75.42 43.57 43.35
2 USES
a. Net Loss 0.00 0.00 0.00 0.00 0.00 0.00 0.00
b. Dec.in Term Liab. incl. Pub.Dep. 0.00 0.00 17.40 11.00 11.00 11.00 5.50
c. Increase in
i) Fixed Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00
ii) Other Non current assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00
d. Dividend Payment 0.00 0.00 0.00 0.00 0.00 0.00 0.00
e Others 0.00 22.79 0.00 0.00 0.00 0.00 0.00
f Total 0.00 22.79 17.40 11.00 11.00 11.00 5.50
FUNDS FLOW STATEMENT

(Summary)
2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22

Particulars Prov. Proj. Proj. Proj. Proj. Proj. Proj.
3 I Long Term Surplus/Deficit 36.99 80.78 26.85 33.74 64.42 32.57 37.85
4 ii Increase/decrease in Curr. Assts. 0.00 13.35 15.29 49.58 82.60 53.26 49.20
5 iii Inc./Dec. in CL other than BB 0.00 -67.43 -11.55 15.85 16.31 20.69 11.35
6 iv Inc./Dec. in WC Gap 0.00 80.78 26.85 33.73 66.29 32.57 37.85
7 v Net Surplus (+) Deficit (-) 36.99 0.00 0.00 0.01 -1.87 0.00 0.00
8 vi Inc./Dec. in Bank Borrowings 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2016-17 2017-18 2018-19 2019-20 2020-21 2021-22

Particulars Proj. Proj. Proj. Proj. Proj. Proj.
Long Term Sources 103.57 44.25 44.74 75.42 43.57 43.35

Long Term Uses 22.79 17.40 11.00 11.00 11.00 5.50
Surplus/Deficit 80.78 26.85 33.74 64.42 32.57 37.85
Movement of TNW
2016-17 2017-18 2018-19 2019-20 2020-21 2021-22

Opening balance 106.09 131.86 161.01 192.87 225.45 259.66

1 Add.
i Profit/(-)Loss after Tax 25.77 29.15 31.86 32.58 34.20 35.37
ii Increase in Capital 22.79 0.00 0.00 0.00 0.00 0.00
iii Dec./(-) Inc.in Intangible Assets 0.00 0.00 0.00 0.00 0.00 0.00
iv Others -22.79 0.00 0.00 0.00 0.00 0.00
2 Less
Div Paid(Incl.Div.Tax)/ Withdrawals 0.00 0.00 0.00 0.00 0.00 0.00
TNW 131.86 161.01 192.87 225.45 259.66 295.02
INVENTORY & RECEIVABLES HOLDINNG LEVELS
M/S SHREE SHYAM GRANITE AND MARBLE As on 31st March
Rs. in Lacs
Particulars 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
Proj. Proj. Proj. Proj. Proj. Proj.
I II III IV V VI
Raw Material : a) Indigenous 0.00 0.00 0.00 0.00 0.00 0.00
Months 0.00 0.00 0.00 0.00 0.00 0.00
b) Imported 0.00 0.00 0.00 0.00 0.00 0.00
Months #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Stock in Process 0.00 0.00 0.00 0.00 0.00 0.00
Months 0.00 0.00 0.00 0.00 0.00 0.00
Finished Goods 32.00 35.00 48.00 59.00 70.00 92.00
Months 0.12 0.68 0.92 1.06 1.25 1.55
Other Spares : a) Indigenous 0.00 0.00 0.00 0.00 0.00 0.00
b) Imported 0.00 0.00 0.00 0.00 0.00 0.00
Receivables : a) Domestic 255.83 264.12 264.36 300.98 322.61 353.15
Months 1.76 9.03 8.92 9.53 10.20 10.53
b) Export 0.00 0.00 0.00 0.00 0.00 0.00
Months 0.00 0.00 0.00 0.00 0.00 0.00
Receivables 255.83 264.12 264.36 300.98 322.61 353.15
Months 0.88 4.51 4.46 4.76 5.10 5.26
S. Creditors 289.22 220.44 207.40 221.98 222.09 241.97
Months 1.35 5.50 5.00 5.00 5.00 5.00
Other Creditors 11.41 12.76 14.25 15.52 15.86 16.67
Other Current Assets 24.69 26.74 28.79 30.76 31.14 31.87
(Figures in italics represents holding period in months.)

YEAR 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
M/s
If ASSETS are equal to LIABILITIES N N N N N N
Balance Sheet Total ASSETS 435.32 430.96 431.16 467.86 489.91 533.80
Balance Sheet Total LIABILITIES 435.31 430.96 431.16 467.86 489.91 533.80
Diff Assets- liabilities 0.00 0.00 0.00 0.01 0.00 0.00
Is Balance Sheet SIP Closing stock Y Y Y Y Y Y
Equal to OP-Stmt. SIP Closing Stock
SIP Closing Stock :Asset Staement. 0.00 0.00 0.00 0.00 0.00 0.00
SIP Closing Stock : Operating Stmt. 0.00 0.00 0.00 0.00 0.00 0.00
Is Balance Sheet FG Closing stock Y Y Y Y Y Y
Equal to OP-Stmt. FG Closing Stock
FG Closing Stock : Asst. Stmt. 32.00 35.00 48.00 59.00 70.00 92.00
FG Closing Stock : OP. Statement 32.00 35.00 48.00 59.00 70.00 92.00
Is Balance Sheet Depreciation Y Y Y Y Y
Equal to OP-Stmt. Depriciation
Balance Sheet Depriciation 17.71 15.09 12.87 10.98 9.36
Operating profit depriciation 17.71 15.09 12.87 10.98 9.36
Diff 0.00 0.00 0.00 0.00
PROFIT AFTER TAX 22.79 25.77 29.15 31.86 32.58 34.20
Dividend 0.00 0.00 0.00 0.00 0.00 0.00
Adj. Sales = Net Sales+Increase 713.48 705.37 724.34 769.31 770.04 827.07
in FG & SIP
RM/ Adj. Sales (%) 72.06 68.17 68.72 69.25 69.22 70.22
Spares/ Adj. Sales (%) 0.00 0.00 0.00 0.00 0.00 0.00
Power & Fuel/ Adj. Sales(%) 3.10 3.52 3.43 3.42 3.42 3.36
Labour/ Adj. Sales (%) 2.59 2.72 2.78 2.74 2.88 2.81
Other Mfg Exp./Adj. Sales (%) 10.95 11.20 11.13 11.27 11.49 11.44
Cost of Prod./ Adj. Sales(%) 90.69 88.12 88.14 88.36 88.43 88.96
Cost Of sales / Sale (%) 90.51 88.07 87.92 88.20 88.26 88.66
PBDIT 59.64 80.44 79.69 79.63 77.28 76.50
GenSelling+General Exp/Adj Sales % 2.94 2.99 2.95 2.96 2.96 2.92
Is FAs Additions>TLs raised N Y Y Y Y
Increase in FA 137.00 0.00 0.00 0.00 0.00 0.00
Increase in TL 18.59 37.31 -17.40 -11.00 -11.00 -11.00
If Cash Accrual>TL Installment Y Y Y Y Y Y

Cash Accrual 39.52 52.54 50.34 49.13 46.47 44.99
TL installment 9.34 26.76 23.50 15.39 13.91 12.42
Net DSCR 4.23 1.96 2.14 3.19 3.34 3.62
M/S SHREE SHYAM GRANITE AND MARBLE
LIST OF ANNEXURES
No Particulars
1 List of Machinery
2 Cost of Project and Means of Finance
3 Schedule of Implementation
4 Schedule of Depreciation
5 Schedule of Term Loan Interest and Repayment
6 Manpower and Power costs
7 Sales & Profit Projections
8 Projected Profit and Loss Account
9 DSCR Calculation
10 Projected Balance Sheet
11 Projected Key Financial Parameters
12 Cash Flow Statement
13 Break-Even Analysis
14 Sensitivity Analysis
15 Assessment of Working Capital
16 Asset Cover and Security Margin

M/S SHREE SHYAM GRANITE AND MARBLE Rs. Lacs
LIST OF MACHINERIES
Sl No Description Supplier / Make Total Cost

1 1 AUTOMATIC LINE POLISHING MACHINLORD KRISHNA ENGG. 74.46
TOTAL 74.46
M/S SHREE SHYAM GRANITE AND MARBLE Annexure - 2
COST OF THE PROJECT Rs. In lacs
No. PARTICULARS Cost TL (75%)
1 Plant and Machinery as per Annexure -1 74.46 55.85

2 Factory Buildinng 0.00 0.00
3 Land Lease Advance (Deposit) 0.00 0.00
4 Power & Eletricals 0.00 0.00
5 Provision for Contingency 0.00 0.00
6 TIICL (TermLoan) 0.00 0.00
7 Working Capital Margin 0.00 0.00
TOTAL 74.46 55.85
7 Term Loan -Eligible 55.85

8 Term Loan -Sought 55.00
MEANS OF FINANCING
9 Promoter's Contribution 19.46
10 Term loan 55.00
TOTAL 74.46
11 PROMOTER'S CONTRIBUTION (%) 26.13%
12 DEBT EQUITY RATIO 0.35
M/S SHREE SHYAM GRANITE AND MARBLE Annexure -3
SCHEDULE OF IMPLEMENTATION
Term loan (Rs.lakhs) 55.00

Rate of Interest assumed for projections 13.50%
Land Lease Agreement owned
Availment of Term Loan 1st April 2016
Commencement of Civil Works owned
Completion of Civil Works owned
Electrical work 1st April 2016
Receipt of Machinery 15 th Mar 2016
Installation and Trail Run 15 th Mar 2016
Commencement of commercial Production 1st April 2016
Total Implementation Period 2 months
Holiday Period required 4 months
Total Moratorium Period from first Disbs. 6 months
Repayment to Commence from 1st oct 2016
No. of Installments 60
Total Period of Advance 66 months
Installment Amount 0.92
Annexure -6
MANPOWER REQUIREMENT
Rs. 000's
Salary / Monthly
Particulars Nos Month Salary
Manager 1 20 20
Accountant 1 15 15
Security 1 10 10
Crane Operators 1 12 12
Machine Operators 3 13 39
Polishing Section 2 8 16
Helpers 6 7 42
Total 15 154 1.54 Rs. Lakhs
2016 2017 2018 2019 2020 2021 2022

No.of Months 12 12 12 12 12 12 12
Yearly Salary 18.48 19.15 20.11 21.12 22.17 23.28 24.44
PERFORMANCE AND FINANCIAL INDICATORS
As on 31st March
2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
Domestic Sales(Gross) 349.80 351.18 355.67 379.15 379.52 402.53

Export Sales 349.80 351.18 355.67 379.15 379.52 402.53
Net Sales 699.60 702.37 711.34 758.31 759.04 805.07
% rise/fall (-) in net sales 0.39 1.28 6.60 0.10 6.06
Profit Before tax 32.56 36.81 41.64 45.52 46.55 48.86
PBT/ Sales (%) 4.65 5.24 5.85 6.00 6.13 6.07
Profit After Tax 22.79 25.77 29.15 31.86 32.58 34.20
Cash Accrual 36.99 43.47 44.25 44.74 43.56 43.57
Paid Up Capital 83.30 106.09 106.09 106.09 106.09 106.09
TNW 106.09 131.86 161.01 192.87 225.45 259.66
TOL/TNW (times) 3.10 2.27 1.68 1.43 1.17 1.06
NWC 1.88 82.66 109.51 143.24 175.80 208.37
Current Ratio 1.01 1.34 1.47 1.58 1.71 1.78
Adjusted TNW 106.09 131.86 161.01 192.87 225.45 259.66
Adjusted TOL/TNW 3.10 2.27 1.68 1.43 1.17 1.06
Figures in Italics represents estimates taken at the time of the last renewal.
Other Ratios
Operating Cost/ sales % 95.35 94.76 94.15 94.00 93.87 93.93
Net Sales /TTA (times) 1.61 1.63 1.65 1.62 1.55 1.51
PBDIT 59.64 80.44 79.69 79.63 77.28 76.50

EFFICIENCY RATIOS
2015-16 2016-17 2017-18 2018-19 2019-20 2020-21

Proj. Proj. Proj. Proj. Proj. Proj.
Net Sales/ Total Tangible 1.61 1.63 1.65 1.62 1.55 1.51
Assets (times)
PBT/ Total Tangible Assets (%) 7.48 8.54 9.66 9.73 9.50 9.15
Operating Cost to sales (%) 95.35 94.76 94.15 94.00 93.87 93.93
Bank Finance/ Ct. Assets (%) 3.20 3.07 2.93 2.56 2.36 2.10
Inventory+ Receivables to net 37.03 155.45 160.28 173.27 188.80 201.82

Sales (days)
Figures in Italics represents estimates taken at the time of the last renewal.
PBDIT 59.64 80.44 79.69 79.63 77.28 76.50
RISK RATING RELATED RATIOS
1 Current Ratio 1.01 1.34 1.47 1.58 1.71 1.78

2 TOL/TNW (times) 3.10 2.27 1.68 1.43 1.17 1.06
3 PBDIT/Interest (times) 4.63 3.10 3.47 3.75 3.91 4.19
4 PAT/Net Sales (%) 0.00 3.67 4.10 4.20 4.29 4.25
5 ROCE (%) (PBDIT/TA) 13.70 18.66 18.48 17.02 15.77 14.33
6 INV+REC./Sales (days) 72 155 160 173 189 202
FIXED ASSET & DEPRECIATION SCHEDULE Rs. Lakhs
PARTICULARS Depn WDV ADD DEPN WDV DEPN WDV DEPN WDV DEPN WDV DEPN WDV DEPN WDV DEPN WDV
Rate 2015 2016 2017 2018 2019 2020 2021 2022
Land 0.00% 1.76 0.00 0.00 1.76 0.00 1.76 0.00 1.76 0.00 1.76 0.00 1.76 0.00 1.76 0.00 0.00
Building 10.00% 8.99 0.00 0.90 8.09 0.81 7.28 0.73 6.55 0.66 5.90 0.59 5.31 0.53 4.78 0.48 4.30
Plant & Machinery 15.00% 50.76 74.46 13.20 112.02 16.80 95.22 14.28 80.94 12.14 68.80 10.32 58.48 8.77 49.70 7.46 42.25
Furniture & Fixtures 10.00% 1.03 0.00 0.10 0.93 0.09 0.83 0.08 0.75 0.08 0.68 0.07 0.61 0.06 0.55 0.05 0.49
Computers 60.00% 0.003 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
TOTAL 62.543 74.46 14.20 122.80 17.71 105.09 15.09 90.00 12.87 77.13 10.98 66.15 9.36 56.79 7.99 47.04
YEARS 2016 2017 2018 2019 2020 2021 2022

DEPN 14.20 17.71 15.09 12.87 10.98 9.36 7.99
PARTICULARS 2016 2017 2018 2019 2020 2021 2022

Land 1.76 1.76 1.76 1.76 1.76 1.76 0.00
Building 8.09 7.28 6.55 5.90 5.31 4.78 4.30
Plant & Machinery 112.02 95.22 80.94 68.80 58.48 49.70 42.25
Furniture & Fixtures 0.93 0.83 0.75 0.68 0.61 0.55 0.05
Computer 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total 122.80 105.09 90.00 77.13 66.15 56.79 47.04
Gross Block 137.00 137.00 137.00 137.00 137.00 137.00 137.00

Deprciation (Cumulative) 14.20 31.91 47.00 59.87 70.85 80.21 88.20
Net Block 122.80 105.09 90.00 77.13 66.15 56.79 48.80
INTEREST AND REPAYMENT SCHEDULE
TL 55.00
ROI 13.50% 0.01125 Rs. Lacs
INST 60
INST AMT 0.92
As on 31.03 2017 2018 2019 2020 2021 2022
Instalment 0.92 0.92 0.92 0.92 0.92 0.92
31.03.17 0.00 61.90 49.52 37.14 24.76 12.38
Apr 55.00 0.62 48.58 0.55 37.58 0.42 26.58 0.30 15.58 0.18 4.58 0.05
May 55.00 0.62 47.67 0.54 36.67 0.41 25.67 0.29 14.67 0.17 3.67 0.04
Jun 55.00 0.62 46.75 0.53 35.75 0.40 24.75 0.28 13.75 0.15 2.75 0.03
Jul 55.00 0.62 45.83 0.52 34.83 0.39 23.83 0.27 12.83 0.14 1.83 0.02
Aug 55.00 0.62 44.92 0.51 33.92 0.38 22.92 0.26 11.92 0.13 0.92 0.01
Sep 55.00 0.62 44.00 0.50 33.00 0.37 22.00 0.25 11.00 0.12 0.00 0.00
Oct 54.08 0.61 43.08 0.48 32.08 0.36 21.08 0.24 10.08 0.11
Nov 53.17 0.60 42.17 0.47 31.17 0.35 20.17 0.23 9.17 0.10
Dec 52.25 0.59 41.25 0.46 30.25 0.34 19.25 0.22 8.25 0.09
Jan 51.33 0.58 40.33 0.45 29.33 0.33 18.33 0.21 7.33 0.08
Feb 50.42 0.57 39.42 0.44 28.42 0.32 17.42 0.20 6.42 0.07
Mar 49.50 0.56 38.50 0.43 27.50 0.31 16.50 0.19 5.50 0.06
Repayments 5.50 11.00 11.00 11.00 11.00 5.50
Total Int 7.21 5.88 4.39 2.91 1.42 0.15
SUMMARY
YEARS 2016 2017 2018 2019 2020 2021 2022
Interest 0.00 7.21 5.88 4.39 2.91 1.42 0.15
Balance 0 49.50 38.50 27.50 16.50 5.50 0.00
Repayments 0 5.50 11.00 11.00 11.00 11.00 5.50
Working Capital 10.00 10.00 10.00 10.00 10.00 10.00 10.00
Interest 1.35 1.35 1.35 1.35 1.35 1.35 1.35
INTEREST AND REPAYMENT SCHEDULE
TL 25.40
ROI 15.50% 0.01292
INST 25
INST AMT 1.02
As on 31.03 2016 2017 2018
Instalment 1.02 1.02 1.02
31.03.15 0.00 61.90 49.52
Apr 0.00 0.00 17.58 0.23 5.38 0.07
May 0.00 0.00 16.56 0.21 4.37 0.06
Jun 0.00 0.00 15.54 0.20 3.35 0.04
Jul 25.36 0.09 14.53 0.19 2.34 0.03
Aug 24.93 0.29 13.51 0.17 1.32 0.02
Sep 24.18 0.29 12.50 0.16 0.30 0.00
Oct 24.75 0.57 11.48 0.15
Nov 22.95 0.28 10.46 0.14
Dec 21.64 0.25 9.45 0.12
Jan 20.62 0.27 8.43 0.11
Feb 19.61 0.25 7.42 0.10
Mar 18.59 0.24 6.40 0.08
Repayments 6.81 12.19 6.40
Total Int 2.53 1.86 0.22
SUMMARY
YEARS 2016 2017 2018 2019 2020 2021 2022
Interest 2.53 1.86 0.22 0.00 0.00 0.00 0.00
Balance 18.59 6.40 0.00 0.00 0.00 0.00 0.00
Repayments 6.81 12.19 6.40 0.00 0.00 0.00 0.00
Packing Credit 100.00 100.00 100.00 100.00 100.00 100.00 100.00
Interest 9.00 15.50 15.50 15.50 15.50 15.50 15.50
ASSESSMENT OF WORKING CAPITAL REQUIREMENT
OPERATING STATEMENT
Name of the Account M/s M/S SHREE SHYAM GRANITE AND MARBLE
Amt.in Lacs
As per profit and loss account actuals/ estimates for the year ending 31st March
2015-16 2016-17 2017-18 2018-19 2019-20 2020-21

Prov. Proj. Proj. Proj. Proj. Proj.
1 GROSS SALES/RECEIPTS I II III IV V VI
i. Domestic sales/Receipts 349.80 351.18 355.67 379.15 379.52 402.53
ii. Export sales 349.80 351.18 355.67 379.15 379.52 402.53

Contract Income
Total 699.60 702.37 711.34 758.31 759.04 805.07
2 Less excise duty
Deduct other items
3 Net sales ( item 1 - item 2 ) 699.60 702.37 711.34 758.31 759.04 805.07
4 % age rise (+) or fall (-) in net 0.39 1.28 6.60 0.10 6.06
sales compared to previous
year (annualised)
5 Cost of Sales
i.) Raw materials/Purchas(includin 514.14 480.82 497.76 532.75 533.01 580.74

stores and other items used
in the process of manufacture)
(a) imported
(b) Indigenous 514.14 480.82 497.76 532.75 533.01 580.74
ii) Contract work expenses 0.00 0.00 0.00 0.00 0.00 0.00
(a) Imported
(b) Indigenous 0.00 0.00 0.00 0.00 0.00 0.00
iii) Power and fuel 22.10 24.86 24.86 26.33 26.33 27.79
iv) Wages 18.48 19.15 20.11 21.12 22.17 23.28
v) Operating expense 78.14 79.02 80.59 86.73 88.47 94.61
vi) Depreciation 14.20 17.71 15.09 12.87 10.98 9.36
vii) SUB TOTAL (I TO VI) 647.06 621.57 638.41 679.79 680.96 735.78
viii ADD: Opening stocks-in-
Process 0.00 0.00 0.00 0.00 0.00 0.00

Sub-total 647.06 621.57 638.41 679.79 680.96 735.78
Form II : Sheet 2 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
ix) Deduct : Closing stocks-in-
process
x) Cost of Production 647.06 621.57 638.41 679.79 680.96 735.78

xi) Add : Opening stock of
finished goods 18.12 32.00 35.00 48.00 59.00 70.00
SUB-TOTAL 665.18 653.57 673.41 727.79 739.96 805.78

xii) Deduct closing stock of
finished goods 32.00 35.00 48.00 59.00 70.00 92.00
xiii SUB-TOTAL ( Total cost 633.18 618.57 625.41 668.79 669.96 713.78
of sales)
6 Selling general and administrtive
expenses 20.99 21.07 21.34 22.75 22.77 24.15
7 SUB-TOTAL (5+6) 654.16 639.64 646.75 691.54 692.73 737.93
8 Operating profit before interest 45.44 62.73 64.59 66.76 66.30 67.14
( 3-7 )
9 Interest 12.88 25.92 22.95 21.24 19.76 18.27
### Operating profit after interest 32.56 36.81 41.64 45.52 46.55 48.86
( 8-9 )
11 (i) Add other non-operating income
Specify :a)
b)
c)
d)
Sub-total ( income ) 0.00 0.00 0.00 0.00 0.00 0.00
(ii) Deduct other non-operating expenses
(a) Preliminary Expenses

Written off
Sub-total ( expenses ) 0.00 0.00 0.00 0.00 0.00 0.00

(iii) Net of other non-operating 0.00 0.00 0.00 0.00 0.00 0.00
income/expenses
### Profit before tax/loss[10+11(iii)] 32.56 36.81 41.64 45.52 46.55 48.86
### Provision for taxes 9.77 11.04 12.49 13.66 13.96 14.66
### Net profit/loss ( 12-13 ) 22.79 25.77 29.15 31.86 32.58 34.20
### (a) Equity dividend paid-amt/
Drawings 0.00 0.00 0.00 0.00 0.00 0.00
### Retained profit ( 14-15 ) 22.79 25.77 29.15 31.86 32.58 34.20
### Retained profit/Net profit (% age 100.00 100.00 100.00 100.00 100.00 100.00
LIABILITIES STATEMENT FORM III
Name of Account M/s M/S SHREE SHYAM GRANITE AND MARBLE

Sheet 1 AS PER BALANCE SHEET AS AT 31st MARCH
Rs in Lacs
0 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
CURRENT LIABILITIES I II III IV V VI
1 Short-term borrowings from

banks(including bills purchased,
discounted & excess borrowing
placed on repayment basis)
(i.) From applicant banks 10.00 10.00 10.00 10.00 10.00 10.00
(ii.) From other banks
(iii) Of which BP & BD
SUB TOTAL 10.00 10.00 10.00 10.00 10.00 10.00
2 Short term borrowings from

others
3 Sundry Creditors (Trade) 289.22 220.44 207.40 221.98 222.09 241.97
4 Advance payments from custo-

mers/deposits from dealers
5 Provision for taxes 0.00 0.00 0.00 0.00 0.00 0.00
6 Dividend payable
7 Other statutory liabilities

(due within one year)
8 Deposits/instalments of term 0.00 0.00 0.00 0.00 0.00 0.00

loans/DPGs/Debentures,etc.
(due within one year)
9 Other current liabilities &

provisions(due within 1 Yr)
(specify major items) 11.41 12.76 14.25 15.52 15.86 16.67
a) Out standing expenses 11.41 12.76 14.25 15.52 15.86 16.67
b)
c)
d)
SUB-TOTAL (B) 300.63 233.20 221.65 237.50 237.95 258.64
TOTAL CURRENT LIABILITIES 310.63 243.20 231.65 247.50 247.95 268.64

TERM LIABILITIES
Rs. in Lacs
2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
Sheet 2 Prov. Proj. Proj. Proj. Proj. Proj.
11 Unsecured Loan(not maturing 0.00 0.00 0.00 0.00 0.00 0.00

within one year)
12 Subsidy
13 Term loans(excluding instalment) 18.59 55.90 38.50 27.50 16.50 5.50

payable within one year)
14 Deferred Payment Credits

(excluding instalments due
within one year)
15 Term deposits (repayable

after one year)
16 Loans from Directors 0.00 0.00 0.00 0.00 0.00 0.00
17 TOTAL TERM LIABILITIES 18.59 55.90 38.50 27.50 16.50 5.50
18 TOTAL OUTSIDE LIABILITIES 329.23 299.10 270.15 275.00 264.45 274.14
NET WORTH
19 Capital 83.30 106.09 106.09 106.09 106.09 106.09
20 General reserve 22.79 25.77 54.92 86.78 119.37 153.57
21 Revaluation reserve
22 Other reserve (excluding

provisions)
23 Surplus (+) or deficit (-) in

Profit & Loss Account
23a Others (specify) 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00
b)
c)
d)
24 NET WORTH 106.09 131.86 161.01 192.87 225.45 259.66
25 TOTAL LIABILITIES 435.31 430.96 431.16 467.86 489.91 533.80

FORM II (CONTINUED)
Sheet 3
AS PER BALANCE SHEET AS AT : 31st MARCH
M/S SHREE SHYAM GRANITE AND MARBLE Rs. in Lacs
2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
ASSETS Prov. Proj. Proj. Proj. Proj. Proj.
I II III IV V VI
26 Cash and bank balances 3.72 4.50 5.10 5.90 5.98 6.01
27 Investment (other than long 0.00 0.00 0.00 0.00 0.00 0.00
term investment)
(i) Government & other
Trustee Securities
(ii) Fixed Deposits with Banks
28 (i) Receivables other than 255.83 264.12 264.36 300.98 322.61 353.15
deferred & exports (include
bills purchased and
discounted by Banks)
(ii) Export receivables(include
bills purchased and
discounted by banks)
29 Instalments of deferred
receivables(due with in one yr.)
30 Inventory: 32.00 35.00 48.00 59.00 70.00 92.00
(i)Raw materials(including stores 0.00 0.00 0.00 0.00 0.00 0.00
& other items used in the
process of manufacture)
(a) Imported
(b) Indigenous 0.00 0.00 0.00 0.00 0.00 0.00
(ii) Stock-In-Process 0.00 0.00 0.00 0.00 0.00 0.00
(iii) Finished goods 32.00 35.00 48.00 59.00 70.00 92.00
(iv) Other Consumable Spares 0.00 0.00 0.00 0.00 0.00 0.00
(a) Imported
(b) Indigenous) 0.00 0.00 0.00 0.00 0.00 0.00
31 Advance to suppliers of raw 0.00 0.00 0.00 0.00 0.00 0.00
materials & stores and spares
32 Advance payment of taxes 9.77 11.04 12.49 13.66 13.96 14.66
33 Other Current assets
(Specify major items) 11.20 11.20 11.20 11.20 11.20 11.20
advance 11.20 11.20 11.20 11.20 11.20 11.20
b)
c)
d)
34 TOTAL CURRENT ASSETS 312.52 325.87 341.16 390.73 423.76 477.01
As on 31st March
Rs. in Lacs
FIXED ASSETS 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
Sheet 4 Prov. Proj. Proj. Proj. Proj. Proj.
35 Gross Block(Land & Building 137.00 137.00 137.00 137.00 137.00 137.00
machinery, work-in-process)
36 Depreciation to date 14.20 31.91 47.00 59.87 70.85 80.21
37 NET BLOCK 122.80 105.09 90.00 77.13 66.15 56.79
OTHER NON-CURRENT ASSETS
38 Investment/bookdebts/advances/ 0.00 0.00 0.00 0.00 0.00 0.00
deposits which are not current
assets
(i) a) Investment in subsidiary
Co./affiliates
b) Others 0.00 0.00 0.00 0.00 0.00 0.00
(ii) Advances to suppliers of 0.00 0.00 0.00 0.00 0.00 0.00
capital goods & contractors
(iii)Deferred receivables (maturity
exceeding one year)
(iv)Others (a) Debtors> 6 months
(b) Security Deposits 0.00 0.00 0.00 0.00 0.00 0.00
(c) Others
39 Non-consumables stores &

spares
40 Other non-current assets incl-
uding dues from Directors
41 TOTAL OTHER NON-CURR. ASSETS 0.00 0.00 0.00 0.00 0.00 0.00
42 Intangible assets (patents, 0.00 0.00
goodwill, prelim.expenses, bad/
doubtful exp.not provided for etc)
43 TOTAL ASSETS(34+37+41+42) 435.32 430.96 431.16 467.86 489.91 533.80
Investment in Associates 0.00 0.00 0.00 0.00 0.00 0.00
44 NET WORKING CAPITAL 1.88 82.66 109.51 143.24 175.80 208.37

CURRENT RATIO 1.01 1.34 1.47 1.58 1.71 1.78
TNW 106.09 131.86 161.01 192.87 225.45 259.66
TOL/TNW 3.10 2.27 1.68 1.43 1.17 1.06
Total Term Liability/TNW 0.18 0.42 0.24 0.14 0.07 0.02
DIFFERENCE IN B/S 0.00 0.00 0.00 0.01 0.00 0.00
TOL/TNW (loan from directors 3.95 2.82 2.55 2.59 2.49 2.58
taken as quasi capital)
ABF ASSESSMENT
M/S SHREE SHYAM GRANITE AND MARBLE As on 31st March
Rs. in Lacs
2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
Particulars Prov. Proj. Proj. Proj. Proj. Proj.
Total CA 312.52 325.87 341.16 390.73 423.76 477.01
Other CL(Except Bank Borr.) 300.63 233.20 221.65 237.50 237.95 258.64
Working Capital Gap 11.88 92.66 119.51 153.24 185.80 218.37
Net Working Capital (Act./Proj) 1.88 82.66 109.51 143.24 175.80 208.37
Assessed Bank Finance 10.00 10.00 10.00 10.00 10.00 10.00
NWC to TCA (%) 0.60 25.37 32.10 36.66 41.49 43.68
Bank Finance to TCA % 3.20 3.07 2.93 2.56 2.36 2.10
S. Cr. To TCA (%) 92.55 67.65 60.79 56.81 52.41 50.73
Other CL to TCA (%) 3.80 5.47 6.43 6.53 6.67 6.45
Check Total(12+13+14+15) 100.14 101.56 102.25 102.56 102.92 102.95
2015-16 2016-17 2017-18 2018-19 2019-2020 2020-21

Particulars Prov. Proj. Proj. Proj. Proj. Proj.
NWC to TCA (%) 0.60 25.37 32.10 36.66 41.49 43.68

Bank Finance to TCA % 3.20 3.07 2.93 2.56 2.36 2.10
Other CL to TCA (%) 96.34 73.12 67.22 63.34 59.08 57.17
Sales & Expenses projection Rs. Lakhs Rs. Lakhs
Provisional Projection
Particulars
No. of Water Based Multi Cutting Machines 2016 2017 2018 2019 2020 2021 2022
(3) 3 3 3 3 3 3 3
No. of Working Hours (two shifts) 16 16 16 16 16 16 16
Output per day ( in Sq. Ft) 1000 1000 1000 1000 1000 1000 1000
No.of days 325 325 325 325 325 325 325
Output at 100% Capacity 325000 325000 325000 325000 325000 325000 325000
Capacity of 1 Machines (sq.ft) 325000 325000 325000 325000 325000 325000 325000
Capacity Utlisation (%) 85.00% 85.00% 85.00% 90.00% 90.00% 95.00% 95.00%
Projected Output (in Sq.Ft) 276250 276250 276250 292500 292500 308750 308750
Projected Output ( Rounded off) 276250 276250 276250 292500 292500 308750 308750
Black 69063 69063 69063 73125 73125 77188 77188
Paradise 69063 69063 69063 73125 73125 77188 77188
Multi Colour 69063 69063 69063 73125 73125 77188 77188
Green 69063 69063 69063 73125 73125 77188 77188
Selling Rate per Sq.Ft (Rs)
Blue Pearl 460 462 465 466 466 468 480
Black Pearl 350 352 355 358 358 359 368
Multi Colour 105 105 110 112 112 113 120
Green 98 98 100 101 102 103 115
Total Sale value of Production 699.60 702.37 711.34 758.31 759.04 805.07 835.94
Actual Sales 699.60 702.37 711.34 758.31 759.04 805.07 835.94
Sales Growth NA 100.39% 101.28% 106.60% 100.10% 106.06% 103.84%
Raw Material Requirement (Cubic Meter)
Black 260.98 222.60 225.93 235.70 226.74 236.19 234.96
Paradise 260.98 222.60 225.93 235.70 226.74 236.19 234.96
Multi Colour 260.98 222.60 225.93 235.70 226.74 236.19 234.96
Kuppam Green 260.98 222.60 225.93 235.70 226.74 236.19 234.96
Cost of Raw Materials (per cubic mtr)
Blue Pearl 84.00 88.00 89.76 91.56 95.22 99.03 103.98
Black Pearl 78.00 83.00 84.66 87.20 90.69 95.22 99.98
Multi Colour 20.00 25.00 25.50 26.27 27.32 28.68 30.12
Kuppam Green 15.00 20.00 20.40 21.01 21.85 22.95 24.09
Cost of Raw Materials consumed 514.14 480.82 497.76 532.75 533.01 580.74 606.58
Particulars 2016 2017 2018 2019 2020 2021 2022
Cutting Blade Segments (cost per machine
per three months) 0.50 1.00 1.20 1.25 1.30 1.35 1.40
Cost of Segments per year for 1
machines(Rs. Lakhs) 13.12 13.12 13.12 14.98 15.36 16.98 17.98
Other Consumables(1%of sales) 7.00 7.02 7.11 7.58 7.59 8.05 8.36
Salary and Wages 18.48 19.15 20.11 21.12 22.17 23.28 24.44
Power Charges 22.10 24.86 24.86 26.33 26.33 27.79 27.79
Repair and Maintenance 5.55 6.20 7.00 7.30 8.60 9.20 10.50
Transportation & Freight (5% of sales) 34.98 35.12 35.57 37.92 37.95 40.25 41.80
Other Manufacturing Expenses(2.5%) 17.49 17.56 17.78 18.96 18.98 20.13 20.90
Add : Opening Stock of (SFG +FG) 18.12 32.00 35.00 48.00 59.00 70.00 92.00
Less: Closing Stock of (SFG+FG) 32.00 35.00 48.00 59.00 70.00 92.00 115.00
Total Manufacturing Expenses 618.97 600.86 610.32 655.92 658.99 704.41 735.35
Selling And Admin Expenses 20.99 21.07 21.34 22.75 22.77 24.15 25.08
Depreciation 14.20 17.71 15.09 12.87 10.98 9.36 7.99
Interest on Working Capital 10.35 16.85 16.85 16.85 16.85 16.85 16.85
Interest on Term Loan 2.53 9.07 6.10 4.39 2.91 1.42 0.15
Total Expenses 667.05 665.55 669.70 712.79 712.49 756.20 785.42
Profit Before Tax 32.56 36.81 41.64 45.52 46.55 48.86 50.52
Provision for Tax 9.77 11.04 12.49 13.66 13.96 14.66 15.16
Profit After Tax 22.79 25.77 29.15 31.86 32.58 34.20 35.37
M/S SHREE SHYAM GRANITE AND MARBLE Rs. lacs
Projected Proift & Loss account 0.00 0.00 0.00 0.00 0.00 0.00 0.00
22.79 25.77 29.15 31.86 32.58 34.20 35.37
Particulars 2016 2017 2018 2019 2020 2021 2022
Income Provisional Projection
Gross Sales ( Total) 699.60 702.37 711.34 758.31 759.04 805.07 835.94
Domistc Sales 349.80 351.18 355.67 379.15 379.52 402.53 417.97
Exports 349.80 351.18 355.67 379.15 379.52 402.53 417.97
Manufacturing Expenses
Raw Materials 514.14 480.82 497.76 532.75 533.01 580.74 606.58
Segments 13.12 13.12 13.12 14.98 15.36 16.98 17.98
Consumables(1%of sales) 7.00 7.02 7.11 7.58 7.59 8.05 8.36
Salary and Wages 18.48 19.15 20.11 21.12 22.17 23.28 24.44
Power Charges 22.10 24.86 24.86 26.33 26.33 27.79 27.79
Transportation & Freight 34.98 35.12 35.57 37.92 37.95 40.25 41.80
Other Manufacturing Expenses 17.49 17.56 17.78 18.96 18.98 20.13 20.90
Add : Opening Stock of FG 18.12 32.00 35.00 48.00 59.00 70.00 92.00
Less: Closing Stock of FG 32.00 35.00 48.00 59.00 70.00 92.00 115.00
Total manufacturing expenses 618.97 600.86 610.32 655.92 658.99 704.41 735.35
Admin and selling Expenses 20.99 21.07 21.34 22.75 22.77 24.15 25.08
Profit Before Intt., Dep. & Tax 59.64 80.44 79.69 79.63 77.28 76.50 75.51
Operating Profit Before Dep. & Tax 46.76 54.52 56.74 58.39 57.52 58.23 58.51
Depreciation 14.20 17.71 15.09 12.87 10.98 9.36 7.99
Preliminary Expenses W/O 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Operating Profit after dep. 32.56 36.81 41.64 45.52 46.55 48.86 50.52
Add. Net non operative income 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Profit Before Tax 32.56 36.81 41.64 45.52 46.55 48.86 50.52
Less: Provision for Income Tax 9.77 11.04 12.49 13.66 13.96 14.66 15.16
Profit After Tax 22.79 25.77 29.15 31.86 32.58 34.20 35.37
Computation of DSCR 22.79
Years -> 2016 2017 2018 2019 2020 2021 2022
Particulars Provisional
Profit After Tax 22.79 25.77 29.15 31.86 32.58 34.20 35.37
Depreciation 14.20 17.71 15.09 12.87 10.98 9.36 7.99
Preliminary Exp. W/o 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Funds From Operation 39.52 52.54 50.34 49.13 46.47 44.99 43.51
Debt Obligation
Installment on term loan 6.81 17.69 17.40 11.00 11.00 11.00 5.50
Total Debt obligations 9.34 26.76 23.50 15.39 13.91 12.42 5.65
Yearwise DSCR (in times) 4.23 1.96 2.14 3.19 3.34 3.62 7.69
Average DSCR (in times) 3.66
Projected Balance Sheet
LIABILITIES 2016 2017 2018 2019 2020 2021 2022

Provisional Projection
Capital ( Partners)
Opening Balance 63.30 106.09 131.86 161.01 192.87 225.45 259.66
Addn. During the year 20.00 0.00 0.00 0.00 0.00 0.00 0.00
Add. Net Profit 22.79 25.77 29.15 31.86 32.58 34.20 35.37
Less. Drawings 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Closing Balance 106.09 131.86 161.01 192.87 225.45 259.66 295.02
Unsecured Loans 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Long Term Liabilities
Term Loan 18.59 55.90 38.50 27.50 16.50 5.50 0.00
Packing Credit Limit 100.00 100.00 100.00 100.00 100.00 100.00 100.00
Total term liabilities 18.59 55.90 38.50 27.50 16.50 5.50 0.00
Current Liabilities & Provisions
Working Capital CC 10.00 10.00 10.00 10.00 10.00 10.00 10.00
Sundry Creditors 289.22 220.44 207.40 221.98 222.09 241.97 252.74
Other Current Liabilities & Provisions 11.41 12.76 14.25 15.52 15.86 16.67 17.25
Total Current Liabilities 310.63 243.20 231.65 247.50 247.95 268.64 279.99
Total Liabilities 435.31 430.96 431.16 467.87 489.91 533.80 575.01
ASSETS
Fixed Assets
Gross Block 137.00 137.00 137.00 137.00 137.00 137.00 137.00
Less:Depreciation 14.20 31.91 47.00 59.87 70.85 80.21 88.20
Net Block 122.80 105.09 90.00 77.13 66.15 56.79 48.80
Current Assets
Inventories
Stock of Raw materials/consumables/Finished 32.00 35.00 48.00 59.00 70.00 92.00 115.00
Sundry Debtors 255.83 264.12 264.36 300.98 322.61 353.15 378.76
Cash & Bank Balance 3.72 4.50 5.10 5.90 5.98 6.01 6.10
Other Current Assets -Loans & FD For BG 11.20 11.20 11.20 11.20 11.20 11.20 11.20
Advance Tax 9.77 11.04 12.49 13.66 13.96 14.66 15.16
Total Current Assets 312.52 325.87 341.16 390.73 423.76 477.01 526.21
Non Current Assets:
Investments/Deposits 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Misc Expe not Written off 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Deposits & Advances land 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total Assets 435.32 430.96 431.16 467.86 489.91 533.80 575.01
M/S SHREE SHYAM GRANITE AND MARBLE Annexure - 11
Key Performance Indicators 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2.8131506395
Parameter 2016 2017 2018 2019 2020 2021 2022
Provisional
Capital 106.09 131.86 161.01 192.87 225.45 259.66 295.02

Reserves and Surplus 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Unsec Loan/Quasi Equity 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Net Worth 106.09 131.86 161.01 192.87 225.45 259.66 295.02

NWC 1.88 82.66 109.51 143.24 175.80 208.37 246.22
CR 1.01 1.34 1.47 1.58 1.71 1.78 1.88
Net Sales 699.60 702.37 711.34 758.31 759.04 805.07 835.94
Opg Profit (PBIDT) 59.64 80.44 79.69 79.63 77.28 76.50 75.51
PBDIT/ Sales (%) 8.53% 11.45% 11.20% 10.50% 10.18% 9.50% 9.03%
NPBT 32.56 36.81 41.64 45.52 46.55 48.86 50.52
NPAT 22.79 25.77 29.15 31.86 32.58 34.20 35.37
NPAT / Sales (%) 3.26% 3.67% 4.10% 4.20% 4.29% 4.25% 4.23%
Depreciation 14.20 17.71 15.09 12.87 10.98 9.36 7.99
D:E Ratio 0.18 0.42 0.24 0.14 0.07 0.02 0.00
TOL/TNW 3.10 2.27 1.68 1.43 1.17 1.06 0.95

BREAKEVEN ANALYSIS Rs. In lacs
No PARTICULARS 1 YR 2 YR 3 YR 4 YR 5 YR 6 YR 7 YR
As on 31st March 2016 2017 2018 2019 2020 2021 2022
A. SALES 699.60 702.37 711.34 758.31 759.04 805.07 835.94
B VARIABLE EXPENSES
Raw Materials 514.14 480.82 497.76 532.75 533.01 580.74 606.58
Segments 13.12 13.12 13.12 14.98 15.36 16.98 17.98
Consumables 7.00 7.02 7.11 7.58 7.59 8.05 8.36
Salary and Wages 18.48 19.15 20.11 21.12 22.17 23.28 24.44
Power Charges 22.10 24.86 24.86 26.33 26.33 27.79 27.79
Transportation (2% of sales) 34.98 35.12 35.57 37.92 37.95 40.25 41.80
Other Manufacturing Expenses(1.5%) 17.49 17.56 17.78 18.96 18.98 20.13 20.90
Increase / Decrease in Inventory -13.88 -3.00 -13.00 -11.00 -11.00 -22.00 -23.00
SUB TOTAL B 629.32 617.71 627.17 672.77 675.84 721.26 752.20
C CONTRIBUTION (A-B) 70.28 84.66 84.18 85.53 83.20 83.80 83.74
D. FIXED EXPENSES
1 Depreciation 14.20 17.71 15.09 12.87 10.98 9.36 7.99
2 Preliminary Exp. W/o 0.00 0.00 0.00 0.00 0.00 0.00 0.00
3 Selling & Genl expenses 20.99 21.07 21.34 22.75 22.77 24.15 25.08
4 Interest on Term loans 2.53 9.07 6.10 4.39 2.91 1.42 0.15
SUB TOTAL D 37.72 47.84 42.53 40.01 36.66 34.94 33.22
E OPERATING PROFIT(C-D) 32.56 36.81 41.64 45.52 46.55 48.86 50.52
F. BREAK EVEN SALES
(D X A)\C 375.53 396.94 359.43 354.74 334.41 335.65 331.62
G. Break - Even % of Sales 54% 57% 51% 47% 44% 42% 40%
SECURITY MARGIN & ASSET COVERAGE:
No Particulars At start 2017 2018 2019 2020 2021 2022
a Cost of FA/ WDV 122.80 105.09 90.00 77.13 66.15 56.79 48.80
b T L Outstanding 18.59 55.90 38.50 27.50 16.50 5.50 0.00
c Margin (a-b) 104.21 49.19 51.50 49.63 49.65 51.29 48.80
d Asset coverage (a/b) 6.61 1.88 2.34 2.80 4.01 10.33 #DIV/0!
e Security Margin (c/a) 85% 47% 57% 64% 75% 90% 100%
CREDIT MONITORING DATA BASE
NAME OF THE COMPANY : M/S SHRIM STONES

ASSESSMENT OF WORKING CAPITAL REQUIREMENTS
FORM II OPERATING STATEMENT
(Rs. in lacs)
PROJECTION PROJECTION PROJECTION PROJECTION
PARTICULARS 31-03-2012 31-03-2013 31-03-2014 31-03-2015
1 a Manufacturing sales 699.60 702.37 711.34 758.31

b Labour charges 0.00 0.00 0.00 0.00
C Other income 0.00 0.00 0.00 0.00
Total 699.60 702.37 711.34 758.31

Less Excise duty paid 0.00 0.00 0.00 0.00
2 Total 699.60 702.37 711.34 758.31
% age rise or fall in net sales as
compared to previous year
3 COST OF SALES
I Raw materials (including stores
& other items used in the process
of manufacture
a. Imported 0.00 0.00 0.00 0.00
b. Indigenous 514.14 480.82 497.76 532.75
Sub - total 514.14 480.82 497.76 532.75
II Consumable stores & spares
a. Imported 0.00 0.00 0.00 0.00
b. Indigenous 20.12 20.15 20.24 22.56
Sub - total 20.12 20.15 20.24 22.56
iii Power & Fuel 22.10 24.86 24.86 26.33
iv Labour Charges 0.00 0.00 0.00 0.00
v Repairs & Maintenance 5.55 6.20 7.00 7.30
vi Salaries & Wages 18.48 19.15 20.11 21.12
vii Other manufacturing expenses 17.49 17.56 17.78 18.96
viii Transportation 34.98 35.12 35.57 37.92
Sub - total 98.60 102.89 105.32 111.61
ix Depreciation 14.20 17.71 15.09 12.87
Sub - total 647.06 621.57 638.41 679.79
4 i Add Opening Stocks of SFG 0.00 0.00 0.00 0.00
ii Ded Closing Stocks of SFG 0.00 0.00 0.00 0.00
COST OF PRODUCTION 647.06 621.57 638.41 679.79
iii Add Opening Stocks of FG 18.12 32.00 35.00 48.00
iv Ded Closing Stocks of FG 32.00 35.00 48.00 59.00
COST OF SALES 633.18 618.57 625.41 668.79
Cost of Sales - % age of Sales 90.51% 88.07% 87.92% 88.20%
ASSESSMENT OF WORKING CAPITAL REQUIREMENTS
FORM II OPERATING STATEMENT
(Rs. in lacs)
PARTICULARS 31-03-2012 31-03-2013 31-03-2014 31-03-2015
5 Selling, Gen & Admin Expenses 20.99 21.07 21.34 22.75
6 SUB TOTAL (4+5) 654.16 639.64 646.75 691.54
7 Op. Profit before interest 45.44 62.73 64.59 66.76
8 Interest 12.88 25.92 22.95 21.24
9 Op. Profit after interest 32.56 36.81 41.64 45.52

% age of Net Sales 4.65% 5.24% 5.85% 6.00%
10 I Add other non op. income

a Interest/ Discount received 0.00 0.00 0.00 0.00
b Increase / Decrease in inventory 0.00 0.00 0.00 0.00
Sub total (income) 0.00 0.00 0.00 0.00
II Ded. other non op. expenses
a Preliminery expenses w/o 0.00 0.00 0.00 0.00
c Directors Remuneration 0.00 0.00 0.00 0.00
Sub total (expenses) 0.00 0.00 0.00 0.00
Net of other non operating
11 iii income / expenses - - - -
12 PROFIT BEFORE TAX 32.56 36.81 41.64 45.52
14 Provision for Taxation 9.77 11.04 12.49 13.66
15 NET PROFIT/LOSS 22.79 25.77 29.15 31.86
16 Less Dividend paid/payable 0.00 0.00 0.00 0.00

Rate of Dividend (%) 0.00 0.00 0.00 0.00
17 Retained Profit 22.79 25.77 29.15 31.86
18 Retained profit / Net Profit ( % age) 100% 100% 100% 100%
PBT / NET Sales % 4.65% 5.24% 5.85% 6.00%
18 Net Profit / Net Sales % 3.26% 3.67% 4.10% 4.20%

ANALYSIS OF BALANCE SHEET

(Rs. in lacs)
PARTICULARS 31-03-2012 31-03-2013 31-03-2014 31-03-2015
LIABILITIES
CURRENT LIABILITIES
1 Short term borrowings from banks
(incl BP/BD and the excess
borrowings placed on repayment
but exclude bills drawn under LCs)
i From bank 10.00 10.00 10.00 10.00
ii (of which BP/BD ) 0.00 0.00 0.00 0.00
Sub Total (A) 10.00 10.00 10.00 10.00
2 Short term borrowings from others 0.00 0.00 0.00 0.00

3 Sundry creditors (Goods & Services) 289.22 220.44 207.40 221.98
4 Advances payments from
customers, / deposits from dealers 0.00 0.00 0.00 0.00
5 Provision for taxes 0.00 0.00 0.00 0.00
6 Dividend payable 0.00 0.00 0.00 0.00
7 Other statutory liabilities 0.00 0.00 0.00 0.00
8 Deposits / Instalments of
term loans/DPGs/debentures etc
(due within one year) 0.00 0.00 0.00 0.00
9 Other current liabilities
& provisions(due within one year
specify major items
i Outstanding Liabilities 11.41 12.76 14.25 15.52
ii Duties & Taxes
Sub Total (B) 300.63 233.20 221.65 237.50
10 TOTAL CURRENT LIABILITIES 310.63 243.20 231.65 247.50

FORM III
(Rs. in lacs)
PARTICULARS 31-03-2012 31-03-2013 31-03-2014 31-03-2015
TERM LIABILITIES
11 Unsecured Loans 0.00 0.00 0.00 0.00
12 Preference shares (redeemable
after one year) 0.00 0.00 0.00 0.00
13 Term Loans ( Exclusive of instalments
payable within one year) 18.59 55.90 38.50 27.50
15 Term deposits (repayable after 1 year) 0.00 0.00 0.00 0.00
16 Other term liabilities 0.00 0.00 0.00 0.00
16 TOTAL TERM LIABILITIES 18.59 55.90 38.50 27.50
17 TOTAL OUTSIDE LIABILITIES 329.23 299.10 270.15 275.00
NETWORTH
18 Paid up capital 20.00 106.09 131.86 161.01
19 Profit & Loss account 22.79 25.77 29.15 31.86
21 Misc Exp.outstanding(not w/o) 0.00 0.00 0.00 0.00
22 Drawings 0.00 0.00 0.00 0.00
23 NET WORTH 42.79 131.86 161.01 192.87
24 TOTAL LIABILITIES 372.01 430.96 431.16 467.87


(Rs. in lacs)
PARTICULARS 31-03-2012 31-03-2013 31-03-2014 31-03-2015
ASSETS
CURRENT ASSETS
25 Cash & bank balances 3.72 4.50 5.10 5.90
26 Investments other than
long term investments 0.00 0.00 0.00 0.00
I Government & other
trustee securities/CP,CD,MF 0.00 0.00 0.00 0.00
ii Fixed deposits with bks 0.00 0.00 0.00 0.00
27 I Recievables other than deferred
export recievables ( incl BP/BD
excluding BP/BD by Banks
drawn under LCs) 255.83 264.12 264.36 300.98
ii Export recievables (Excluding
bills purchased and discounted
by banks drawn under LCs 0.00 0.00 0.00 0.00
28 Instalments of deferred
recievables (due within one year) 0.00 0.00 0.00 0.00
29 INVENTORY
I Raw material (including stores &
other items used in the process of
manufacture
a Imported
b Indigenous #REF! #REF! #REF! #REF!
ii Semi Finished Goods #REF! #REF! #REF! #REF!
iii Finished Goods 32.00 35.00 48.00 59.00
iv Consumable Stores and Spares
a Imported
b Indigenous 0.00 0.00 0.00 0.00
30 Advances to suppliers of
raw materials 11.20 11.20 11.20 11.20
31 Advance payment of taxes 9.77 11.04 12.49 13.66
32 Other current assets
(Specify major ones)
i TDS 0.00 0.00 0.00 0.00
iii Advance to Staff 0.00 0.00 0.00 0.00
iii Others 0.00 0.00 0.00 0.00
33 TOTAL CURRENT ASSETS #REF! #REF! #REF! #REF!


(Rs. in lacs)
PARTICULARS 31-03-2012 31-03-2013 31-03-2014 31-03-2015
FIXED ASSETS
34 GROSS BLOCK 137.00 137.00 137.00 137.00
35 Less Depreciation 14.20 31.91 47.00 59.87
36 NET BLOCK 122.80 105.09 90.00 77.13
OTHER NON CURRENT ASSETS

37 a Investments/book debts/
advances/deposits, which
are not current assets
b Investments in subsidiary
companies / affiliates 0.00 0.00 0.00 0.00
c Other non current assets
i Receivables more than 6 months 0.00 0.00 0.00 0.00
ii BESCOM Deposit 0.00 0.00 0.00 0.00
iii Sales Tax Deposit 0.00 0.00 0.00 0.00
iv Telephone Deposit 0.00 0.00 0.00 0.00
v Rent Deposit 0.00 0.00 0.00 0.00
38 Non consumable stores 0.00 0.00 0.00 0.00
39 Other non-current assets 0.00 0.00 0.00 0.00
40 TOTAL NON CURR.ASSETS 0.00 0.00 0.00 0.00
41 Intangible assets 0.00 0.00 0.00 0.00
42 TOTAL ASSETS #REF! #REF! #REF! #REF!
43 TANGIBLE NET WORTH 42.79 131.86 161.01 192.87

45 NET WORKING CAPITAL (61.42) 82.66 109.51 143.24
46 CURRENT RATIO 0.00 0.00 0.00 0.00
47 TOL / TNW RATIO 7.69 2.27 1.68 1.43
ADDITIONAL INFORMATION
I ICDs placed 0.00 0.00 0.00 0.00
ii ICDs taken 0.00 0.00 0.00 0.00
iii Bk fin for bills under LC 0.00 0.00 0.00 0.00
iv Inv. in CP /CD / MF 0.00 0.00 0.00 0.00
v Disputed indirect tax 0.00 0.00 0.00 0.00
vi Others 0.00 0.00 0.00 0.00
Diff.in balance sheet * #REF! #REF! #REF! #REF!
FORM IV
COMPARITIVE POSITION OF CURRENT ASSETS AND CURRENT LIABILIITIES

As Per Balance Sheet as at

PARTICULARS 31-03-2012 31-03-2013 31-03-2014 31-03-2015
A. CURRENT ASSETS
1 Raw Materials (including stores &

other items used in the procees of manf.)
a Imported 0.00 0.00 0.00 0.00
months of consumption : 0.00 0.00 0.00 0.00
b Indigenous #REF! #REF! #REF! #REF!
2 Other Consumable spares
(excluding those included in
(I) above)
a Imported 0.00 0.00 0.00 0.00
b Indigenous 0.00 0.00 0.00 0.00
months of consumption : (0.00) (0.00) (0.00) (0.00)
3 Semi Finished Goods #REF! #REF! #REF! #REF!
months cost of production. 0.00 0.00 0.00 0.00
4 Finished Goods : 32.00 35.00 48.00 59.00
months cost of sales: 0.00 (0.62) (0.92) (1.06)
5 Receivables other than
deferred and export receivables
(including non-LC/bills purchased
and discounted by banks) 255.83 264.12 264.36 300.98
months domestic sales (4.39) (4.51) (4.46) (4.76)
excluding deferred payment sales
6 Export receivables
(incl.non LC bills purchased
and discounted by banks) 0.00 0.00 0.00 0.00
months export sales: (0.00) (0.00) (0.00) (0.00)
7 Advance to suppliers 11.20 11.20 11.20 11.20
8 Other current assets
incl. cash & bank balances
& deferred recievables
due with in one year 13.49 15.54 17.59 19.56
9 TOTAL CURRENT ASSETS #REF! #REF! #REF! #REF!
As item (34) of Balance sheet #REF! #REF! #REF! #REF!

FORM IV
COMPARITIVE STATEMENT OF CURRENT ASSETS AND CURRENT LIABILITIES

As Per Balance Sheet as at

PARTICULARS 31-03-2012 31-03-2013 31-03-2014 31-03-2015
A. CURRENT LIABILITIES
(other than bank borrowings
for working capital)
PURCHASES 534.25 500.97 517.99 555.31
10 Creditors for purchase of
raw materials,stores &
consumable spares: 289.22 220.44 207.40 221.98
Mth's purchases (6.75) (5.50) (5.00) (5.00)
11 Short Term borrowings for Others 0.00 0.00 0.00 0.00
11 Advance from customers 0.00 0.00 0.00 0.00
12 Statutory liabilities 0.00 0.00 0.00 0.00
13 Provision for Taxation 0.00 0.00 0.00 0.00
14 DPG/TL Instalments falling due within 1 year 0.00 0.00 0.00 0.00
15 Other current liabilities

specify major items
ii Outstanding Liabilities 11.41 12.76 14.25 15.52
ii Duties & Taxes 0.00 0.00 0.00 0.00
Sub Total (B) 11.41 12.76 14.25 15.52
16 Total Other Current liabilities 300.63 233.20 221.65 237.50
As item (10) of Balance sheet 300.63 233.20 221.65 237.50

WORKING CAPITAL ASSESSMENT CALCULATION UNDER ABS METHOD
Projections Projections Projections
31-03-2013 31-03-2014 31-03-2015
1 Total Current Assets (TCA) #REF! #REF! #REF!
2 Oth.Cur.liabilities (OCL) 233.20 221.65 237.50

(Other than Bank Borrowing)
3 Working Capital Gap (WCG) #REF! #REF! #REF!
4 Net Working Capital (NWC) 82.66 109.51 143.24

(Actuals/Projected)
5 Assessed Bank Finance (ABF) #REF! #REF! #REF!
6 NWC to TCA (%) 0.00% 0.00% 0.00%
7 Bank Finance to TCA (%) 0.00% 0.00% 0.00%
8 Sundry Creditors to TCA (%) 0.00% 0.00% 0.00%
9 Other CL to TCA (%) #REF! #REF! #REF!

(other than Bk.finance & SCrs)
10 Inventories to Net Sales (days) 0 0 0
11 Receivables to Gross Sales (days) 137 136 145
12 S.Creditors to Purchases (days) 161 146 146
13 Net Profit / Net sales % 3.67% 4.10% 4.20%

(AMOUNT - Rs in lacs)
As per balance sheet as at

31-03-2013 31-03-2014 31-03-2015
1 SOURCES OF FUNDS
a Net Profit (after tax) less drawings 25.77 29.15 31.86
b Depreciation 17.71 15.09 12.87
c Misc Exp W/0 63.30 0.00 0.00
d Increase in Term liabilities
(incl. public deposits) 37.31 0.00 0.00
e Decrease in
I Fixed Assets 0.00 0.00 0.00
ii Other non-current assets 0.00 0.00 0.00
f Others - Preliminery expenses w/o 0.00 0.00 0.00
1 TOTAL SOURCES OF FUNDS 144.08 44.25 44.74
2 USES OF FUNDS
a Net loss 0.00 0.00 0.00
b Decrease in Term liabilities
( including public deposits) 0.00 17.40 11.00
c Increase in
I Fixed Assets 0.00 0.00 0.00
ii Other non-current assets 0.00 0.00 0.00
d I Dividend payable /paid 0.00 0.00 0.00
Others - Preliminery expenses 0.00 0.00 0.00
2 TOTAL USES OF FUNDS 0.00 17.40 11.00
a Long Term Surplus /Deficit 144.08 26.85 33.74

b Increase/(-)decrease in
Current Assets * (as per
details given below) #REF! #REF! #REF!
c Increase/(-)decrease in
Current liabilities other
than bank borrowings (67.43) (11.55) 15.85
d Increase/(-)decrease in
Working Capital gap #REF! #REF! #REF!
3 Net Surplus /Deficit #REF! #REF! #REF!

4 Increase/(-)decrease in
Bank borrowings 0.00 0.00 0.00
5 Increase/decrease in Net Sales 2.76 8.98 46.96

31-03-2013 31-03-2014 31-03-2015
I Long Term Sources 144.08 44.25 44.74

ii Long term Uses 0.00 17.40 11.00
Surplus/Deficit 144.08 26.85 33.74
I Short term sources -67.43 -11.55 15.85
ii Short term uses #REF! #REF! #REF!
Surplus/Deficit #REF! #REF! #REF!
BREAKUP OF ITEM NO(4) FORM VI - FUND FLOW STATEMENT
31-03-2013 31-03-2014 31-03-2015
I Increase/(-)decrease in
Raw Materials #REF! #REF! #REF!
ii Increase/(-)decrease in
Stocks in process #REF! #REF! #REF!
iii Increase/(-)decrease in
Finished Goods 3.00 13.00 11.00
iv Increase/(-)decrease in
Receivable 8.29 0.24 36.61
v Increase/(-)decrease in
Stores & Spares - 0.00 0.00
vi Increase/(-)decrease in
other current assets 2.06 2.05 1.96
Total increase/Decrease in OCA #REF! #REF! #REF!
As per item (4) in Funds Flow statement #REF! #REF! #REF!

ANALYTICAL RATIOS
Projections Projections Projections Projections
No PARTICULARS 31-03-2012 31-03-2013 31-03-2014 31-03-2015
a PBDIT 59.64 80.44 79.69 79.63
b Net Profit / Sales 3.26% 3.67% 4.10% 4.20%
c Net Profit / Total Funds 6.13% 5.98% 6.76% 6.81%
d Cash Accruals 36.99 43.47 44.25 44.74
e Retained acccruals 36.99 43.47 44.25 44.74
f Retained accruals/Cash accruals 100% 100% 100% 100%
g PBDIT / Net Sales 8.53% 11.45% 11.20% 10.50%
h PBDIT / Interest 4.63 3.10 3.47 3.75
I ROCE % (PBDIT / TTA %) #REF! #REF! #REF! #REF!
j INV. + REC / NET SALES IN DAYS #REF! #REF! #REF! #REF!
ASSESSMENT OF WORKING CAPITAL REQUIREMENTS AS PER TURNOVER MEHTOD
PARTICULARS 31-03-2012 31-03-2013 31-03-2014 31-03-2015
I Projected Annual Turnover 1049.40 702.37 711.34 758.31

II 25 % of PAT 262.35 175.59 177.84 189.58
III LESS 5% of PAT 52.47 35.12 35.57 37.92
IV Eligble Bank Borrowings 209.88 140.47 142.27 151.66
V Actual Bank Borrowings /
Bank limit recommended 10.00 10.00 10.00 10.00
ASSESSMENT OF WORKING CAPITAL REQUIREMENTS AS PER TRADITIONAL METHOD
PARTICULARS 31-03-2012 31-03-2013 31-03-2014 31-03-2015
I Total Current Assets #REF! #REF! #REF! #REF!

II Other Current liabilities 300.63 233.20 221.65 237.50
III Working Capital Gap #REF! #REF! #REF! #REF!
IV 25 % of item III #REF! #REF! #REF! #REF!
V Actual / Projected NWC (61.42) 82.66 109.51 143.24
VI Item III - Item IV #REF! #REF! #REF! #REF!
VII Item III - Item V #REF! #REF! #REF! #REF!
Actual Bank Borrowings / Bank limit
VIII recommended #REF! #REF! #REF! #REF!
EFFICIENCY RATIOS
No Particulars Projected Projected Projected Projected

1 Net Sales to Total Tangible Assets (times) #REF! #REF! #REF! #REF!
2 PBT to Total Tangible Assets (%) #REF! #REF! #REF! #REF!
3 Operating cost / Sales (%) 90.51% 88.07% 87.92% 88.20%
4 Bank Finance to Current Assets (%) #REF! #REF! #REF! #REF!
5 Inventory + Receivables to Net Sales (days) #REF! #REF! #REF! #REF!
KEY PERFORMANCE AND FINANCIAL INDICATORS
No Particulars 2009 2010 2011 2012

Aud. Aud. Estm. Projn.
1 Net Sales 699.60 702.37 711.34 758.31
2 Operating profit 45.44 62.73 64.59 66.76
3 PBT 32.56 36.81 41.64 45.52
4 PBT/ Net sales % 4.65% 5.24% 5.85% 6.00%
5 PAT 22.79 25.77 29.15 31.86
6 Cash accruals 36.99 43.47 44.25 44.74
7 PBDIT 59.64 80.44 79.69 79.63
8 Capital 20.00 106.09 131.86 161.01
9 TNW 42.79 131.86 161.01 192.87
10 Adjusted TNW * 42.79 131.86 161.01 192.87
11 TOL / TNW 7.69 2.27 1.68 1.43
12 TOL / Adjusted TNW * 7.69 2.27 1.68 1.43
13 Net working capital (61.42) 82.66 109.51 143.24
14 Current ratio 0.00 0.00 0.00 0.00
HOLDING LEVELS OF INVENTORY , CARRY PERIODS OF RECEIVABLES & S.CRS
No Inventory / Payments Projected Projected Projected Projected

2012 2013 2014 2015
1 Raw material 0.00 0.00 0.00 0.00
2 Consumables Spares (0.00) (0.00) (0.00) (0.00)
3 Semi-Finished Goods 0.00 0.00 0.00 0.00
4 Finished Goods 0.00 (0.62) (0.92) (1.06)
5 Receivables (4.39) (4.51) (4.46) (4.76)
6 S. Creditors (6.75) (5.50) (5.00) (5.00)
ASSESSMENT OF WCR AS PER ABF METHOD
No Particulars Projected Projected Projected

2013 2014 2015
1 Total Current Assets (TCA) #REF! #REF! #REF!
2 Other Current Liabilities (OCL) 233.20 221.65 237.50
3 Working Capital Gap #REF! #REF! #REF!
4 Net Working Capital 82.66 109.51 143.24
5 Assessed Bank Finance #REF! #REF! #REF!
6 NWC to TCA % 0.00% 0.00% 0.00%
7 Bank Finance to TCA % 0.00% 0.00% 0.00%
8 Other Current Liabilities to TCA% #REF! #REF! #REF!
9 S. Creditors to TCA % 0.00% 0.00% 0.00%

Shree Shyam Granite Cma Data - Xls FINAL

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FUND FLOW (DETAILED)

b. Depreciation 14.20 17.71 15.09 12.87 10.98 9.36 7.99

c Increase in Capital 0.00 22.79 0.00 0.00 0.00 0.00 0.00

f Others 0.00 0.00 0.00 0.00 31.86 0.00 0.00

g. Total 36.99 103.57 44.25 44.74 75.42 43.57 43.35

d. Dividend Payment 0.00 0.00 0.00 0.00 0.00 0.00 0.00

e Others 0.00 22.79 0.00 0.00 0.00 0.00 0.00

f Total 0.00 22.79 17.40 11.00 11.00 11.00 5.50

FUNDS FLOW STATEMENT

2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22

2016-17 2017-18 2018-19 2019-20 2020-21 2021-22

Long Term Sources 103.57 44.25 44.74 75.42 43.57 43.35

2016-17 2017-18 2018-19 2019-20 2020-21 2021-22

Opening balance 106.09 131.86 161.01 192.87 225.45 259.66

(Figures in italics represents holding period in months.)

If Cash Accrual>TL Installment Y Y Y Y Y Y

2 Cost of Project and Means of Finance

5 Schedule of Term Loan Interest and Repayment

6 Manpower and Power costs

7 Sales & Profit Projections

8 Projected Profit and Loss Account

10 Projected Balance Sheet

11 Projected Key Financial Parameters

12 Cash Flow Statement

15 Assessment of Working Capital

16 Asset Cover and Security Margin

Sl No Description Supplier / Make Total Cost

No. PARTICULARS Cost TL (75%)

1 Plant and Machinery as per Annexure -1 74.46 55.85

7 Term Loan -Eligible 55.85

Term loan (Rs.lakhs) 55.00

2016 2017 2018 2019 2020 2021 2022

Domestic Sales(Gross) 349.80 351.18 355.67 379.15 379.52 402.53

% rise/fall (-) in net sales 0.39 1.28 6.60 0.10 6.06

Profit Before tax 32.56 36.81 41.64 45.52 46.55 48.86

PBT/ Sales (%) 4.65 5.24 5.85 6.00 6.13 6.07

Profit After Tax 22.79 25.77 29.15 31.86 32.58 34.20

Cash Accrual 36.99 43.47 44.25 44.74 43.56 43.57

Paid Up Capital 83.30 106.09 106.09 106.09 106.09 106.09

TNW 106.09 131.86 161.01 192.87 225.45 259.66

TOL/TNW (times) 3.10 2.27 1.68 1.43 1.17 1.06

NWC 1.88 82.66 109.51 143.24 175.80 208.37

Current Ratio 1.01 1.34 1.47 1.58 1.71 1.78

Adjusted TNW 106.09 131.86 161.01 192.87 225.45 259.66

Adjusted TOL/TNW 3.10 2.27 1.68 1.43 1.17 1.06

Operating Cost/ sales % 95.35 94.76 94.15 94.00 93.87 93.93

PBDIT 59.64 80.44 79.69 79.63 77.28 76.50

2015-16 2016-17 2017-18 2018-19 2019-20 2020-21

Inventory+ Receivables to net 37.03 155.45 160.28 173.27 188.80 201.82

PBDIT 59.64 80.44 79.69 79.63 77.28 76.50

RISK RATING RELATED RATIOS

1 Current Ratio 1.01 1.34 1.47 1.58 1.71 1.78

FIXED ASSET & DEPRECIATION SCHEDULE Rs. Lakhs

YEARS 2016 2017 2018 2019 2020 2021 2022

PARTICULARS 2016 2017 2018 2019 2020 2021 2022

Gross Block 137.00 137.00 137.00 137.00 137.00 137.00 137.00

2015-16 2016-17 2017-18 2018-19 2019-20 2020-21

i. Domestic sales/Receipts 349.80 351.18 355.67 379.15 379.52 402.53

ii. Export sales 349.80 351.18 355.67 379.15 379.52 402.53

Total 699.60 702.37 711.34 758.31 759.04 805.07

2 Less excise duty

Deduct other items

i.) Raw materials/Purchas(includin 514.14 480.82 497.76 532.75 533.01 580.74