Balance Sheet

1-Apr-2007 to 31-Mar-2008

as at 31-Mar-2008 1-Apr 08 - 31-Mar-09

C.ASSETS
C.LIAB

Liabilities
Capital Account

D.Vidhya Capital A/C

D.Vidhya Current A/C
R.Dhanapal Capital A/C
R.Dhanapal Current A/C

Loans (Liability)

5441862.07
700,000.00
249,825.00
1,200,000.00
3,292,037.07

5,833,694.07

700,000.00
407,059.00
1,200,000.00
3,526,635.07

2255054
1,904,214.50
Unsecured Loans
1,994,106.00 1758,341,.50
ICICI Bank Ltd-Vechicle Loan 260,948.00
145,873.00

Sundry Creditors

8620795.8
8,620,795.80

Opening Balance
current Period
Less: Transferred

378,049.00
378,049.00

Current Liabilities

6,229,619.00

6,229,619.00

Profit & Losss A/C

Total

16317711.87

228,520.00
228,520.00

13,967,527.57

CRNT.RATIO

Assets
07-08
08-09
13,443,377.31 8,087,845.01
8,620,795.80 6,229,619.00
1.56

1.30

Fixed Assets
Car

Computer
Electrical & Fittings
EPABX
Furniture & Fittings
Land A/C
Machinary A/C
Sundry Assests
Vechicle
Weighing Machine

as at 31-Mar-2008
2,874,334.56 5,879,682.56
456153.84
387,730.84
32,108.00
13,843.00
39,376.21
35,595.21
6,049.00
5,142.00
152,903.00
137,613.00
3,400,000.00
1,719,322.51 1,495,424.51
11,417.00
15,880.00
441,951.00
375,658.00
15,054.00
12,796.00

13,443,377.31
Closing Stock
1,976,550.00
Deposits (Asset)
185,021.00
Loans & Advances (Asset)
211,642.04
Sundryu Debtors
7,914,845.50
Cash-in-hand
15,263.01
Bank Accounts
2,831,162.84
VAT 12.5%
13,700.76
VAT 4%
295,192.16
Current Assests

8,087,845.01

1,864,645.00
685,021.00
1,621,101.49
3,127,607.50
144,924.18
644,545.84

16,317,711.87 13,967,527.57

Profit & Loss A/C

1-Apr-2007 to 31-Mar-2008

Particulars

1-Apr-2007 to 31-Mar-2008

Opening Stock

Stock

3532250.00
35,32,250.00

Purchase Accounts

YEAR 2007-2008

Hosiery Yarn Purchase

Packing Material
Fabric Purchase
Label Purchase
Stitching Yarn
Elastic Purchase A/C
Lycra Yarn Purchase
Accessories Purchase
Packing Material-Import
Felastic Purchase-Import

Direct Expenses

Dyeing Charges
Wages A/C
Labour Charges Paid
Fabrication Charges
Printing Charges
Forwarding Charges A/C
Compacting Charges
Production Expenses
Bleaching Charges
Freight Charges
Embroidery Charges
Fusing & Curing Charges
Lab Test Charges A/C
Stitching Charges
Mercerisers Charges
Boiler Exp
Kaja Button Charges
Checking Charges Paid

16505512.65
890068.74
760223.00
320869.85
298605.72
228858.80
162000.00
137036.88
0.00
0.00
19,303,175.64
2007-2008
3412324.62
3102929.69
2117626.00
1205039.00
1124896.20
544512.00
512656.00
366611.98
193738.00
130358.00
111443.50
44943.00
40927.00
30394.00
0.00
0.00
0.00
0.00
1,29,38,398.99

Gross Profit c/o

10,97,398.37
3,68,71,223.00

85.51
4.61
3.94
1.66
1.55
1.19
0.84
0.71
0.00
0.00

Indirect Expenses

Depreciation A/C
Salary A/C
Vechicle Maintenance
Bank Charges
Interest OnCapital
Bonus
Rent
E.B. Charges
Salary To Partners
Telephone Charges
Machinary Maintenance A/C
Boiler Exp
General Expenses
Generator Exp
Printing & Stationary
Electronicals Expenses
Auditor Fees
License & Taxes
Insurance
Documentation Expenses
ESI Fund A/C No. 1
Partners Salary
Postage & Couriers Exp
AEPC
Textiles Committee
Staff Welfare A/C
Advertisement Expenses
Factory Renewal Charges
Consulting Expenses
Forwarding Charges A/C
Lab Test Charges A/C
Interest Paid

Net Profit
Total

2007-2008
602014.00
401154.00
373896.55
298937.00
244000.00
135556.00
120000.00
102975.00
80000.00
79030.00
75046.76
59580.00
48720.45
47770.00
40788.37
38183.56
37000.00
33000.00
25454.00
19935.00
16099.00
16000.00
8273.00
5000.00
4800.00
3175.00
2600.00
1880.00
1500.00
0.00
0.00
0.00
2,922,367.69
378,049.00
3,300,416.69

1,976,550.00
YEAR 2008-2009

14,043,074.76
675,816.60
2,043,837.00
187,038.52
294,345.96
176,598.00
0.00
2,181,236.99
412,836.00
395,891.00
20,410,674.83

2008-2009
3,015,360.93
3,611,430.00
91,531.00
768,685.00
1,799,855.13
0.00
737,123.00
407,752.48
214,424.50
157,048.60
97,214.00
27,979.00
0.00
542,508.00
276,180.00
132,980.00
130,418.00
120,890.00
12,131,379.64
392,766.53
34911371

Millions

1,976,550.00

Millions

1-Apr-2007 to 31-Mar-2008

18.00
17.50
17.00
16.50
16.00
15.50
15.00
14.50
14.00
13.50
13.00
2007-2008 2008-2009
12.50
12.00
11.50
11.00
10.50
10.00
9.50
9.00
8.50
8.00
7.50
7.00
6.50
6.00
5.50
5.00
4.50
4.00
3.50
3.00
2.50
2.00
1.50
1.00
0.50
0.00

4.00
3.75
3.50
3.25
3.00
2.75
2.50
2.25
2.00
1.75
1.50

4,638,962.83
228,520.00
4,867,482.83

x 100000

2008-2009
445,552.00
804,302.00
318,000.00
424,958.00
228,000.00
581,180.00
120,000.00
121,693.00
96,000.00
81,043.00
239,951.00
0.00
55,210.33
75,231.00
18,331.50
185,596.00
32,750.00
1,000.00
41,777.00
40,855.00
13,763.00
0.00
73,498.00
14,048.00
71,234.00
3,450.00
0
0.00
6,800.00
484,486.00
41,380.00
18,874.00

1.50
1.25
1.00
0.75
0.50
0.25
0.00

9.00
8.50
8.00
7.50
7.00
6.50
6.00
5.50
5.00
4.50
4.00
3.50
3.00
2.50
2.00
1.50
1.00
0.50
0.00

YEAR 2007-2008
YEAR 2008-2009

2007-2008

2007-2008
2008-2009

2007-2008
2008-2009

Ratio Analysis

Principal Groups
Working Capital

1-Apr-2007 to 31-Mar-2008
4,822,581.51

(Current Assests-Current Liabilities)

Cash-in-hand

15,263.01 Dr

Bank Accounts

2831,162.84 Dr

Bank OD A/C

(due till day)

7914,845.50 Dr
8181,152.50 Dr

(due till day)

8620,795.80 Cr
9276,760.90 Cr

Sundry Debtors

Sundry Creditors

Sales Accounts

34894,673.00 Cr

Purchase Acconts

19303,175.64 Dr

Stock-in-hand

1976,550.00 Dr

Net Profit

378,049.00 Cr
7.24

Wkg. Capital Turnover

(Sales Accounts / Working Capital)

17.62

Inventory Turnover

(Sales Accounts / Closing Stock)

Principal Groups
Current Ratio

1-Apr-2007 to 31-Mar-2008
1.56 :1

(Current Assets : Current Liabilities)

Quick Ratio

1.33 : 1
(Current Assets-Stock-in-hand : Current Liabilities)

Debt/Equity Ratio

0.39 : 1
(Loans(Liability) : Capital Account + Nett Profit)

Gross Profit %

3.14%

Net Profit %

1.08%
98.92%

Operating Cost %

(as percentage of sales Accounts)

82.22 days

Recv. Turnover in days

(payment performance of Debtors)

Return on Investment %

6.50%
(Nett Profit / Capital Account + Nett Profit)
7.84%

Return on Wkg. Capital %

(Nett Profit / Working Capital) %

1-Apr-2007 to 31-Mar-2008

1-Apr-2008 to 31-Mar-2009
1,858,226.01

144,924.18 Dr
644,545.84 Dr

3127,607.50 Dr
3366,548.50 Dr
6229,619.00 Cr
6262,433.00 Cr
330,46,726.00 Cr
204,10,674.83 Dr

07-08

08-09

1864,645.00 Dr
228,520.00 Cr
17.78
C.ASSETS
C.LIAB

13443377.31
8620795.8

8,087,845.01
6,229,619.00

CRNT.RATIO

1.559412567

1.30

17.72

1-Apr-2008 to 31-Mar-2009
1.30 :1
Sundry Creditors 8620,795.80 Cr

9276,760.90 Cr

6229,619.00 Cr
6262,433.00 Cr

1.00 : 1

0.31 : 1

2.31

1.19%
0.69%
99.31%

34.42 days

3.77%

12.30%

Cash Flow

Cash Flow

Monthly Summary
1-Apr-2007 to 31-Mar-2008

Monthly Summary
1-Apr-2008 to 31-Mar-2009

MONTH

Cash Movement
Inflow
Outflow

April
May
June
July
August
September
October
November
December
January
February
March

5,213,442.00
3,541,422.50
6,207,835.00
4,011,390.07
867,159.00 3071,275.95,
659,172.00
915,006.10
4,498,714.00
2,800,951.44
1,125,982.00
1,068,677.75
550,000.00
2,566,666.00
3,649,239.00
2,736,449.00
2,019,560.00
3,618,575.75
1,953,201.00
2,835,057.50
4,514,695.00
3,484,654.92
8,310,237.00
6,887,528.00

Grand Total

39,569,236.00

37,537,654.98

Nett Flow
1,672,019.50
2,196,444.93

MONTH

1,030,040.08
1,422,709.00

April
May
June
July
August
September
October
November
December
January
February
March

2,031,581.02

Grand Total

-2,204,116.95
-255,834.10

1,697,762.56
57,304.25
-2,016,666.00

912,790.00
-1,599,015.75
-881,856.50

Cash Movement
Inflow
7,739,384.00
4,550,047.00
4,823,122.00
3,317,545.00
1,318,086.00
3,993,478.00
9,897,432.00
3,121,520.00
722,587.00
890,017.00
2,113,481.00
2,414,646.00
44,901,345.00

Funds Flow

Funds Flow

Monthly Summary
1-Apr-2007 to 31-Mar-2008

Monthly Summary
1-Apr-2008 to 31-Mar-2009

Working Capital
Opening
Closing
April
May
June
July
August
September
October
November
December
January

3,797,077.16
4,355,877.16
6,095,267.92
2,757,772.25
4,974,092.22
4,027,765.74
4,067,548.62
4,126,427.45
3,131,473.80
4,895,792.39

4,355,877.16
6,095,267.92
2,757,772.25
4,974,092.22
4,027,765.74
4,067,548.62
4,126,427.45
3,131,473.80
4,895,792.39
6,326,132.87

Nett Flow
558,800.00
1,739,390.76
-3,337,495.67

2,216,319.97
-946,326.48

39,782.88
58,878.83
-994,953.65

1,764,318.59
1,430,340.48

Particulars

Working Capital
Opening

April
May
June
July
August
September
October
November
December
January

4,822,581.51
5,189,326.96
7,015,123.98
4,137,886.88
2,595,124.35
13,192,682.88
10,349,485.54
5,894,803.79
2,975,437.02
1,841,396.29

February
March

6,326,132.87
7,873,361.10

3,797,077.16

4,822,581.51

7,873,361.10
4,822,581.51
1,025,504.35

1,547,228.23
-3,050,779.59

February
March

3,079,108.41
3,175,591.31

Grand Total

4,822,581.51

10,000,000.00

Cash Flow

Monthly Summary
pr-2008 to 31-Mar-2009

9,000,000.00

Cash Movement
Outflow

7,000,000.00

5,743,016.50
6,672,968.00
5,184,673.00
2,966,807.00
2,326,004.83
4,104,884.00
7,850,534.50
2,413,358.00
3,101,945.50
2,051,714.00
1,540,793.50
3,001,602.00

8,000,000.00

Nett Flow
1,996,367.50
-2,122,921.00
-361,551.00

6,000,000.00
5,000,000.00

350,738.00

4,000,000.00

-1,007,918.83
-111,406.00

3,000,000.00

2,046,897.50
708,162.00

2,000,000.00

-2,379,358.50
-1,161,697.00

572,687.50
-586,956.00

1,000,000.00
0.00
-1,000,000.00
-2,000,000.00

46,958,300.83

-2,056,955.83
-3,000,000.00
-4,000,000.00

Funds Flow

Monthly Summary
pr-2008 to 31-Mar-2009

Working Capital
Closing

FUND FLOW (2007-2008) AND

Nett Flow

5,189,326.96
366,745.45
7,015,123.98 1,825,797.02
4,137,886.88 -2,877,237.10
2,595,124.35 -1,542,762.53
13,192,682.88 10,597,558.53
10,349,485.54 -2,843,197.34
5,894,803.79 -4,454,681.75
2,975,437.02 -2,919,366.77
1,841,396.29 -1,134,040.73
3,079,108.41 1,237,712.12

MONTH Inflow2007-2008
Inflow2008-2009
April
5,213,442.00
7,739,384.00
May
6,207,835.00
4,550,047.00
June
867,159.00
4,823,122.00
July
659,172.00
3,317,545.00
August
4,498,714.00
1,318,086.00
September
1,125,982.00
3,993,478.00
October
550,000.00
9,897,432.00
November
3,649,239.00
3,121,520.00
December
2,019,560.00
722,587.00
January
1,953,201.00
890,017.00
February
4,514,695.00
2,113,481.00
March
8,310,237.00
2,414,646.00

3,175,591.31
1,858,226.01

96,482.90
-1,317,365.30
12,000,000.00

1,858,226.01

-2,964,355.50
10,000,000.00

8,000,000.00

6,000,000.00

4,000,000.00

2,000,000.00

0.00

-2,000,000.00

-4,000,000.00

CASH FLOW (2007-2008) AND

MONTH Inflow2007-2008
Inflow2008-2009
April
5,213,442.00
7,739,384.00
May
6,207,835.00
4,550,047.00
June
867,159.00
4,823,122.00
July
659,172.00
3,317,545.00
August
4,498,714.00
1,318,086.00
September
1,125,982.00
3,993,478.00
October
550,000.00
9,897,432.00
November
3,649,239.00
3,121,520.00
December
2,019,560.00
722,587.00
January
1,953,201.00
890,017.00
February
4,514,695.00
2,113,481.00
March
8,310,237.00
2,414,646.00

Inflow
Outflow
Nett Flow

ND FLOW (2007-2008) AND (2008-209)

Outflow2007-2008Outflow2008-2009 Nett Flow2007-2008
Nett Flow2008-2009
3,541,422.50
5,743,016.50 1,672,019.50
1,996,367.50
4,011,390.07
6,672,968.00 2,196,444.93
-2,122,921.00
3071,275.95,
5,184,673.00 -2,204,116.95
-361,551.00
915,006.10
2,966,807.00
-255,834.10
350,738.00
2,800,951.44
2,326,004.83 1,697,762.56
-1,007,918.83
1,068,677.75
4,104,884.00
57,304.25
-111,406.00
2,566,666.00
7,850,534.50 -2,016,666.00
2,046,897.50
2,736,449.00
2,413,358.00
912,790.00
708,162.00
3,618,575.75
3,101,945.50 -1,599,015.75
-2,379,358.50
2,835,057.50
2,051,714.00
-881,856.50
-1,161,697.00
3,484,654.92
1,540,793.50 1,030,040.08
572,687.50
6,887,528.00
3,001,602.00 1,422,709.00
-586,956.00

Inflow2007-2008
Inflow2008-2009
Outflow2007-2008
Outflow2008-2009
Nett Flow2007-2008
Nett Flow2008-2009

SH FLOW (2007-2008) AND (2008-209)

Outflow2007-2008Outflow2008-2009 Nett Flow2007-2008
Nett Flow2008-2009
3,541,422.50
5,743,016.50 1,672,019.50
1,996,367.50
4,011,390.07
6,672,968.00 2,196,444.93
-2,122,921.00
3071,275.95,
5,184,673.00 -2,204,116.95
-361,551.00
915,006.10
2,966,807.00
-255,834.10
350,738.00
2,800,951.44
2,326,004.83 1,697,762.56
-1,007,918.83
1,068,677.75
4,104,884.00
57,304.25
-111,406.00
2,566,666.00
7,850,534.50 -2,016,666.00
2,046,897.50
2,736,449.00
2,413,358.00
912,790.00
708,162.00
3,618,575.75
3,101,945.50 -1,599,015.75
-2,379,358.50
2,835,057.50
2,051,714.00
-881,856.50
-1,161,697.00
3,484,654.92
1,540,793.50 1,030,040.08
572,687.50
6,887,528.00
3,001,602.00 1,422,709.00
-586,956.00