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M/s: GURUKRIPA COLD STORAGE, WAREHOUSING AND LOGISTICS-JORA (JAISINGH NAGAR)

LIST OF ANNEXURES

S. No.

DESCRIPTION

ANNEXURE No.

COST OF THE PROJECT & MEANS OF FINANCE

ANNEXURE-A

ESTIMATES OF LAND, SITE DEVELOPMENT, BULDING AND OTHER


CIVIL WORKS

ANNEXURE-B

DETAILS OF MISC. FIXED ASSETS

ANNEXURE-C

DETAILS OF PRE-OPERATIVE EXPENSES

ANNEXURE-D

ESTIMATES OF PROBABLE PROFITS

ANNEXURE-E

PROJECTED REVENUE REALISATION

ANNEXURE-F

MANPOWER AND ANNUALSALARIES

ANNEXURE-G

ESTIMATES OF ANNUAL POWER, WATER AND FUEL EXPENSES

ANNEXURE-H

ESTIMATES OF ANNUAL REPAIR & MAINTENANCE EXPENSES

ANNEXURE-I

10

ESTIMATES OF FINANCIAL CHARGES

ANNEXURE-J

11

ESTIMATES OF DEPRECIATION

ANNEXURE-K

12

COMPUTATION OF INCOME TAX LIABILITY

ANNEXURE-L

13

ESTIMATION OF DEBT SERVICE COVERAGE RATIO

ANNEXURE-M

14

PROJECTED CASH FLOW STATEMENT

ANNEXURE-N

15

PROJECTED BALANCE SHEET STATEMENT

ANNEXURE-O

16

YEAR WISE BREAK EVEN ANALYSIS

ANNEXURE-P

17

ESTIMATES OF INTERNAL RATE OF RETURN

ANNEXURE-Q

18

IMPORTANT RATIOS / KEY FINANCIAL PARAMETERS

ANNEXURE-R

19

CMA DATA

ANNEXURE-S

Goyal & Associates


In front P.N.B., PACHORE- 465683
Distt.-Rajgarh (Biaora) M.P.
Email: akgraju@rediffmail.com
ajaygoyalnn@yahoo.co.in

M/s: GURUKRIPA COLD STORAGE, WAREHOUSE AND LOGISTICS-JORA (JAISINGH NAGAR)

ANNEXURE - A
COST OF THE PROJECT & MEANS OF FINANCE
(Rs. in lacs.)

S.No.

DESCRIPTION

AMOUNT

A.

COST OF PROJECT

A.1

LAND

A.2

BUILDING & SITE DEVELOPMENT

OWNED
180.00

COLD STORAGE (5390 MT)

180.00

Total Cost of Construction

180.00

A.3

MISC. FIXED ASSETS

A.4

CONTENGENCIES @ 1%

A.5

PRE-OPERATIVE EXP.

220.00
4.00
28.32

TOTAL

B.

MEANS OF FINANCE

B.1

EQUITY :

(A)

B.1.a PROMOTER CONTRIBUTION


B.2

400.00

17%

69.00

41%

165.00

42%

166.00

DEBT :

B.2.a SUBSIDY FROM NHM/NHB


(Maximum Subsidy restricted Rs.120.00 lacs)
Susidy From Central Govt. @ 55%
for notified scheduled area of Govt. of Rs. 165.00 lacs
B.2.b TERM LOAN FROM BANK
(From SFCA/Venture Capital Fund)
TOTAL

(B1+B2)

DEBT EQUITY RATIO

400.00

4.80

We are avail facility of Govt. of India, VENETURE CAPITAL SCHEME

FOR AGRIBUSINEE DEVLOPMENT as underSmall farmers Agri-Business Consortium (SFCA) would provide venture capital to qualifying
projects on the recommendations of the bank financing the project.
(SUBSIDY: 5000 MT @ 6000/- PMT = Rs. 300.00 LACS @ 55% SUBSIDY Rs. 165.00 LACS.)

Goyal & Associates

M/s: GURUKRIPA COLD STORAGE, WAREHOUSE AND LOGISTICS-JORA (JAISINGH NAGAR)

ANNEXURE - B
ESTIMATES OF LAND, SITE DEVELOPMENT, BUILDING OF COLD STORAGE

(Figures in lacs.)

S.No.

DESCRIPTION WITH SPECIFICATION

SIZE

AREA IN RATE/ TOTAL


SQMTRS. UNIT AMOUNT

LENGTH WIDTH
(IN MTRS.)

LAND

OWNED

SITE DEVELOPMENT

BUILDING & OTHER CIVIL WORKS

Chambers (Four) with RCC Racks


Verandah Loading Unloading

7.00

105.00
17.00

Machine Room

7.00

Hammal Quarters and Office

7.00

Total Estimated Cost of Construction

136.00

Add: Cost of Wodden Log Structure

37.00

Total Estimated Cost of Buildings

173.00

TOTAL OF ANNEXURE--B

180.00

Goyal & Associates

M/s: GURUKRIPA COLD STORAGE, WAREHOUSE AND LOGISTICS-JORA (JAISINGH NAGAR)

ANNEXURE - C
DETAILS OF PLANT & MACHINERY WITH MISC. FIXED ASSETS
(Ancillary Trading Facilities as per scheme)
(Figures in lacs.)

DESCRIPTION WITH SPECIFICATION

S.No.

TOTAL AMOUNT

(A) PLANT & MACHINERY : (As per quotation)

Plant & Machineries

91.00

Industrial Electrification

15.00

Insulation Work

101.00
TOTAL (A)

207.00

(B) Other Misc. Fixed Assets :

Power Back-up including installation (DG Set 160 KVA)

8.00

Matrial Lift

5.00

TOTAL (B)

TOTAL ASSETS (A+B)

13.00

220.00

Goyal & Associates

M/s: GURUKRIPA COLD STORAGE, WAREHOUSE AND LOGISTICS-JORA (JAISINGH NAGAR)

ANNEXURE - D
DETAILS OF PRE-OPERATIVE EXPENSES
(Figures in lacs.)

S.No.

PARTICULARS

TOTAL AMOUNT

Consultancy Fee

0.50

Interest During Construction Period

Testing & Trial Run Expenses

0.25

Salary During Construction Period

1.00

Deposits and Margins

3.50

TOTAL
TOTAL PRE-OPERATIVE EXPENSES

ACTUAL PRE-OP. EXP. (ADJUSTED WITH PROFIT IN


NEXT 5 YEARS)

23.07

28.32
28.32

5.66

Goyal & Associates

M/s: GURUKRIPA COLD STORAGE, WAREHOUSE AND LOGISTICS-JORA (JAISINGH NAGAR)


ANNEXURE - E

PROFITABILITY PROJECTIONS
(SUBSISY NOT CONSIDERED PART OF DEBT)
(Figures in lacs.)

PARTICULARS
1st YEAR
2014-15

2nd YEAR
2015-16

OPERATING
YEARS
3rd YEAR
4th YEAR
5th YEAR
2016-17
2017-18
2018-19

6th YEAR
2019-20

7th YEAR
2020-21

5390

5390

5390

5390

5390

5390

5390

75%

75%

80%

80%

85%

85%

85%

145.53

145.53

155.23

155.23

164.934

164.934

164.934

145.53

145.53

155.23

155.23

164.93

164.93

164.93

0.30
7.93
6.00
0.40
0.50
15.13
0.30
15.43

0.32
8.17
6.60
0.44
0.50
16.03
0.33
16.36

0.35
8.98
7.26
0.48
0.50
17.57
0.36
17.94

0.37
9.25
7.99
0.53
0.50
18.64
0.40
19.03

0.41
10.12
8.78
0.59
0.50
20.40
0.44
20.84

0.43
10.42
9.66
0.64
0.50
21.66
0.48
22.15

0.46
10.74
10.63
0.71
0.50
23.03
0.53
23.56

130.10

129.17

137.29

136.20

144.09

142.79

141.37

37.59
51.00
0.00
88.59

31.92
44.25
0.00
76.17

26.24
38.42
0.00
64.67

20.57
33.39
0.00
53.96

14.90
29.04
0.00
43.93

9.22
25.27
0.00
34.49

3.55
22.01
0.00
25.56

41.50

53.01

72.63

82.24

100.16

108.29

115.81

7.80

10.10

14.03

15.95

19.53

21.16

22.66

NET PROFIT AFTER TAX (NPAT)

33.70

42.90

58.60

66.29

80.63

87.14

93.15

ADD: DEPRECIATION (WDV)

51.00

44.25

38.42

33.39

29.04

25.27

22.01

CASH AVAILABLITY FOR LIQUDATIONOF LOANS

84.70

87.15

97.03

99.68

109.66

112.41

115.16

3.25

1.50

1.68

1.77

2.00

2.15

2.34

63%

51%

INSTALLED CAPACITY (MT/Annum)


STORAGE OF DIFF. SPICES,
VEGITABLES, FRUITS
STORAGE CAPACITY UTILISATION
AS % OF TOTAL CAPACITY
ESTIMATED STORAGE (MT/Annum)RENTAL COLLECTIBLE
TOTAL INCOME

(A)

OPERATING EXPENSES :
AMMONIA COST & FREEZE OIL
POWER COST
SALARY & WAGES
REPAIRS & MAINTANANCE
INSURANCE
SUB TOTAL
ADMINISTRATIVE EXPENSES
TOTAL OPERATIVE EXPENCES (B)
OPERATING PROFIT

(A-B)

INTEREST ON TERM LOAN


DEPRIECIATION
PRE. EXP. (WRITTEN OFF)
SUB TOTAL
NET PROFIT BEFORE TAX (NPBT)
TAX LIABILITY

DSCR 1:

2.10

AVERAGE DSCR

2.10

B.E.P.
DIVIDEND/WIDRAWALS

10.11

12.87

17.58

19.89

24.19

26.14

27.95

RESERVE & SURPLUS

23.59

53.63

94.65

141.05

197.49

258.49

323.69

Goyal & Associates

M/s: GURUKRIPA COLD STORAGE, WAREHOUSE AND LOGISTICS-JORA (JAISINGH NAGAR)

ANNEXURE - F
PROJECTED REVENUE REALISATION

Total Storage Capicity of the Cold Storage - 5390 Tonnes


(Figures in lacs.)

S.No.

PARTICULARS

Vegetables, Fruits &

Storage
Storage in Rate/Ton
Space
Tonnes nes (Rs.)
(%)

100%

5390

300.00

Rental
Income

194.04

Potot etc.
REVENUE AT 100% CAPACITY
UTILIZATION OF THE AVAILABLE
STORAGE (Chamberwise)

5390

194.04

Goyal & Associates

M/s: GURUKRIPA COLD STORAGE, WAREHOUSE AND LOGISTICS-JORA (JAISINGH NAGAR)

ANNEXURE - G
MANPOWER AND ANNUAL SALARIES

(Figures in lacs.)

S.No.

CATEGORY

NOS.
REQUIRED

SALARY/
MONTH

MONTHLYL ANNUAL
SALARY
SALARY

Manager

12000

0.120

1.44

Plant Operators

10000

0.100

1.20

Helpers/Assistants

7000

0.070

0.84

Accountants

6000

0.060

0.72

Other Adminstrative Staff

5000

0.050

0.60

Security Staff

5000

0.100

1.20

TOTAL

45000

0.50

6.00

0.50

6.00

TOTAL MANPOWER COST/ANNUM

Goyal & Associates

M/s: GURUKRIPA COLD STORAGE, WAREHOUSE AND LOGISTICS-JORA (JAISINGH NAGAR)

ANNEXURE - H
ESTIMATES OF ANNUAL POWER, WATER AND FUEL EXPENSES
(Figures in lacs.)

S.No.

DESCRIPTION

CONNECTED
H.P.

LOAD IN
K.W.

A.

POWER

A.1

TOTAL POWER LOAD

A 2.

UTILISATION (KWH)

A 3.

LOAD FACTOR

A 4.

HOURS OF OPERATION PER DAY

A 5.

TOTAL POWER CONSUMPTION PER DAY (KWH)

504

A 6.

DAYS OF OPERATION

365

A 7.

TOTAL POWER CONSUMPTION PER ANNUM (UNITS)

A.6

ANNUAL PERCENTAGE INCREASE IN POWER COST

B.

USES OF POWR

100

AMOUNT

75
40
70%
18

ELECT.
BOARD

183960
3%

GENSET
POWER

TOTAL
POWER

USAGES OF POWER

75.00%

25.00%

100.00%

UNITS SUPPLIED

137970

45990

183960

COST PER UNIT (IN Rs.)

5.50

6.50

ANNUAL POWER COST

7.59

2.99

TOTAL POWER EXP. PER ANNUM AT


100% CAPACITY

10.58

Power Cost at 100% Capacity Utilisation (In Rs Lakhs)


Year 1
Year 2
Year 3
Year 4
Year 5
Year 6
Year 7
Year 8
Year 9
Year 10

10.58
10.90
11.22
11.56
11.91
12.26
12.63
13.01
13.40
13.80

Goyal & Associates

M/s: GURUKRIPA COLD STORAGE, WAREHOUSE AND LOGISTICS-JORA (JAISINGH NAGAR)

ANNEXURE - I
ESTIMATES OF ANNUAL REPAIR & MAINTENANCE EXPENSES
(Figures in lacs.)

S.No.

A.

B.

DESCRIPTION

AMOUNT

BUILDINGS
1st YEAR

180.00

0.1%

0.18

2nd YEAR

180.00

0.1%

0.18

3rd YEAR

180.00

0.1%

0.18

4th YEAR & ONWARDS

180.00

0.1%

0.18

1st YEAR

220.00

0.1%

0.22

2nd YEAR

220.00

0.1%

0.22

3rd YEAR

220.00

0.1%

0.22

4th YEAR & ONWARDS

220.00

0.1%

0.22

MACHINERY

TOTAL EXP. PER ANNUM AT 100%


CAPACITY (A+B)
1st YEAR
2nd YEAR
3rd YEAR
4th YEAR & ONWARDS

0.40
0.40
0.40
0.40

Goyal & Associates

M/s: GURUKRIPA COLD STORAGE, WAREHOUSE AND LOGISTICS-JORA (JAISINGH NAGAR)

ANNEXURE - J
ESTIMATES OF FINANCIAL CHARGES
(Figures in lacs.)

TERM LOAN Rs.

S.No.

YEAR/QTR.

331.00

OPENING
BLANACE

RATE OF INTEREST @
12.00%
INTEREST CHARGE IN MONTHLY BASIS
INTEREST
CLOSING
INSTALMENTS
QTLY.
ANNUAL
BALANCE

100.00

0.00

100.00

3.00

(2013-14)

II

200.00

0.00

200.00

6.00

(CONT.

III

331.00

0.00

331.00

9.93

PERIOD)

IV

331.00

0.00

331.00

0.00
2
(2014-15)

331.00

11.82

319.18

9.93

II

319.18

11.82

307.36

9.58

III

307.36

11.82

295.54

9.22

IV

295.54

11.82

283.71

47.29
3
(2015-16)

9.93
28.86

8.87
37.59

283.71

11.82

271.89

8.51

II

271.89

11.82

260.07

8.16

III

260.07

11.82

248.25

7.80

IV

248.25

11.82

236.43

47.29
4

236.43

11.82

224.61

7.09

(2016-17)

II

224.61

11.82

212.79

6.74

III

212.79

11.82

200.96

6.38

IV

200.96

11.82

189.14

189.14

11.82

177.32

5.67

(2017-18)

II

177.32

11.82

165.50

5.32

III

165.50

11.82

153.68

4.97

IV

153.68

11.82

141.86

6
(2018-19)

7
(2019-20)

141.86

11.82

130.04

4.26

II

130.04

11.82

118.21

3.90

III

118.21

11.82

106.39

3.55

IV

106.39

11.82

94.57

8
(2020-21)

94.57

11.82

82.75

2.84

II

82.75

11.82

70.93

2.48

III

70.93

11.82

59.11

2.13

IV

59.11

11.82

47.29

1.77
9.22

47.29

11.82

35.46

1.42

II

35.46

11.82

23.64

1.06

III

23.64

11.82

11.82

0.71

IV

11.82

11.82

0.00

0.35

TOTAL

20.57

3.19
14.90

47.29

26.24

4.61
20.57

47.29

31.92

6.03
26.24

47.29

37.59

7.45
31.92

47.29

28.86

14.90

9.22

47.29

3.55

3.55

331.00

172.85

172.85

Goyal & Associates

M/s: GURUKRIPA COLD STORAGE, WAREHOUSE AND LOGISTICS-JORA (JAISINGH NAGAR)

ANNEXURE - K
ESTIMATES OF DEPRECICATION
(Figures in lacs.)

S.No.

1
2

PARTICULARS

BUILDING &
SITE DEV.

OTHER
ASSETS
PLANT &
MECH.

TOTAL
ASSETS

ESTIMATED COSTS
CONTINGENCIES @ 1.0%

180.00
1.80

220.00
2.20

400.00
4.00

TOTAL

181.80

222.20

404.00

10.00%

15.00%

18.18

33.33

51.51

10%

15%

TOTAL DEP.

18.18
16.36
14.73
13.25
11.93
10.74
9.66
8.70
7.83
7.04
6.34

33.33
28.33
24.08
20.47
17.40
14.79
12.57
10.68
9.08
7.72
6.56

51.51
44.69
38.81
33.72
29.33
25.52
22.23
19.38
16.91
14.76
12.90

A) DEP. WITH STRAIGHT LINE


METHOD (SLM)
RATE OF DEPRECIATON
AMOUNT PER YEAR
B) DEP. WITH WRITTEN DOWN
VALUE METHOD (WDV)
RATE OF DEPRECIATION

DEPRECIATION DURING YEARS


I
II
III
IV
V
VI
VII
VIII
IX
X
XI

Goyal & Associates

M/s: GURUKRIPA COLD STORAGE, WAREHOUSE AND LOGISTICS-JORA (JAISINGH NAGAR)

ANNXURE- K (1)

DEPRECIATION SCHEDULE AS PER IT PURPOSE (WDV)


(Figures in lacs.)

ASSETS

COSTS

RATE 1st YEAR 2nd YEAR 3rd YEAR 4th YEAR 5th YEAR 6th YEAR 7th YEAR

BUILDING

180.00

10.00%

GROSS BLOCK

180.00

DEPRECIATION
NET BLOCK

PLANT & MACHINERY

220.00

GROSS BLOCK
DEPRECIATION

162.00

145.80

131.22

118.10

106.29

95.66

18.00

16.20

14.58

13.12

11.81

10.63

9.57

162.00

145.80

131.22

118.10

106.29

95.66

86.09

220.00

187.00

158.95

135.11

114.84

97.62

82.97

15.00%

33.00

28.05

23.84

20.27

17.23

14.64

12.45

187.00

158.95

135.11

114.84

97.62

82.97

70.53

TOTAL DEPRECIATION

51.00

44.25

38.42

33.39

29.04

25.27

22.01

ACCUMALATED DEPRECIATIION

51.00

95.25

133.67

167.06

196.10

221.37

243.38

NET BLOCK

Goyal & Associates

M/s: GURUKRIPA COLD STORAGE, WAREHOUSE AND LOGISTICS-JORA (JAISINGH NAGAR)

ANNEXURE - L
COMPUTATION OF INCOME TAX LIABILITY
(Figures in lacs.)

S.No.

OPERATING

PARTICULARS
I

II

III

YEARS

IV

VI

PROFIT BEFORE TAX (NPBT)

41.50

53.01

72.63

82.24

100.16

108.29

BALANCE

41.50

53.01

72.63

82.24

100.16

108.29

LESS : B\F LOSSES

NET BALANCE

41.50

53.01

72.63

82.24

100.16

108.29

DEDUCTION
8.30
0

10.60
0

14.53
0

16.45
0

20.03
0

21.66
0

8.30

10.60

14.53

16.45

20.03

21.66

33.20

42.40

58.10

65.79

80.13

86.64

7.80

10.10

14.03

15.95

19.53

21.16

5.1 UNDER SEC 80 I @ 20%


5.2 UNDER SEC 80 HH
TOTAL
6

NET TAXABLE INCOME

TAX APPLICABLE @
OF
25%

Goyal & Associates

M/s: GURUKRIPA COLD STORAGE, WAREHOUSE AND LOGISTICS-JORA (JAISINGH NAGAR)

(Figures in lacs.)

EARS
VII
115.81
115.81
0
115.81

23.16
0
23.16
92.65
22.66

Goyal & Associates

M/s: GURUKRIPA COLD STORAGE, WAREHOUSE AND LOGISTICS-JORA (JAISINGH NAGAR)

ANNEXURE - M

ESTIMAITON OF DEBT SERVICE COVERAGE RAITO


(Figures in lacs.)

S.No.

OPERATING

PARTICULARS
I

A.

III

IV

VI

VII

SERVICES :

1 NET PROFIT AFTER TAX

33.70

42.90

58.60

66.29

80.63

87.14

93.15

2 DEPRECIATION (WDV)

51.00

44.25

38.42

33.39

29.04

25.27

22.01

3 INTEREST ON TERM LOAN

37.59

31.92

26.24

20.57

14.90

9.22

3.55

4 PRELIMINARY EXPENSES

0.00

0.00

0.00

0.00

0.00

0.00

0.00

122.30

119.07

123.27

120.25

124.56

121.63

118.71

0.00

47.29

47.29

47.29

47.29

47.29

47.29

37.59

31.92

26.24

20.57

14.90

9.22

3.55

37.59

79.20

73.53

67.86

62.18

56.51

50.83

1.50

1.68

1.77

2.00

2.15

2.34

TOTAL

B.

II

YEARS

DEBT :

1 INSTALMENT OF TERM LOAN

2 INTEREST ON TERM LOAN

TOTAL

C.

DEBT SERVICE COVERAGE RATIO

3.25

D.

AVERAGE D.S.C.R.

2.10

1:

Goyal & Associates

M/s: GURUKRIPA COLD STORAGE, WAREHOUSE AND LOGISTICS-JORA (JAISINGH NAGAR)

ANNEXURE - N

PROJECTED CASH FLOW STATEMENT


(Figures in lacs.)

S.No.

PARTICULARS

PERIOD

A.

II

III

YEARS

IV

VI

VII

SOURCE OF FUND

1 NET PROFIT BEFORE TAX & INTT.

2 PROMOTER CONTRIBUTION

3 TERM LOAN (INCLUDING SUBSIDY)

79.10

84.92

98.87

102.81

115.06

117.52

119.36

69.00

331.00

51.00

44.25

38.42

33.39

29.04

25.27

22.01

0.00

0.00

0.00

0.00

0.00

0.00

0.00

400.00

130.10

129.17

137.29

136.20

144.09

142.79

141.37

400.00

0.00

47.29

47.29

47.29

47.29

47.29

47.29

37.59

31.92

26.24

20.57

14.90

9.22

3.55

7.80

10.10

14.03

15.95

19.53

21.16

22.66

10.11

12.87

17.58

19.89

24.19

26.14

27.95

55.50

102.18

105.14

103.69

105.90

103.81

101.44

5 DEPRECIATION

6 APPORTION OF PRELIMINARY EXP.

TOTAL

B.

OPERATING

CONST.

APPLICATION OF FUNDS

1 GROSS BLOCK

2 INCOME IN CURRNET ASSETS

3 REPAYMENT ON TERM LOAN

4 INTEREST ON TERM LOAN

5 INTEREST ON WORKING CAPITAL

6 TAX LIABILITY

7 DIVIDEND/WITHDRAWAL

8 RESRVE

TOTAL

0.00

400.00

C.

NET SURPLUS / DEFICIAT

74.59

27.00

32.16

32.51

38.19

38.98

39.93

D.

CUMULATIVE SURPLUS / DEFICIAT

74.59

101.59

133.75

166.26

204.45

243.43

283.36

M/s: GURUKRIPA COLD STORAGE, WAREHOUSE AND LOGISTICS-JORA (JAISINGH NAGAR)

ANNEXURE - O
PROJECTED BALANCE SHEET STATEMENT
(Figures in lacs.)

S.No.

OPERATING

PARTICULARS
I

A.

III

IV

VI

LIABILITIES :
1 PROMOTER CONTRIBUTION

69.00

69.00

69.00

69.00

69.00

69.00

2 RESERVE & SURPLUS

23.59

53.63

94.65

141.05

197.49

258.49

283.71

236.43

189.14

141.86

94.57

47.29

47.29

47.29

47.29

47.29

47.29

47.29

0.00

0.00

0.00

0.00

0.00

0.00

423.59

406.34

400.08

399.19

408.35

422.06

400.00

400.00

400.00

400.00

400.00

400.00

51.00

95.25

133.67

167.06

196.10

221.37

349.00

304.75

266.33

232.94

203.90

178.63

74.59

101.59

133.75

166.26

204.45

243.43

0.00

0.00

0.00

0.00

0.00

0.00

423.59

406.34

400.08

399.19

408.35

422.06

3 LONG TERM LOAN


4 CURRENT LIABILITY
4 SUBSIDY (INTT. FREE LOAN)
TOTAL
B.

II

YEARS

ASSETS :
1 GROSS BLOCK
2 LESS : DEPRECIATION
3 NET BLOCK
4 CASH & BANK BALANCE
5 OTHER CURRENT ASSETS
6 PRE-OPERATIVE EXP.(NOT W/O)
TOTAL

Goyal & Associates

M/s: GURUKRIPA COLD STORAGE, WAREHOUSE AND LOGISTICS-JORA (JAISINGH NAGAR)

(Figures in lacs.)

VII

69.00
323.69
0.00
47.29
0.00
439.98

400.00
243.38
156.62
283.36
0
0.00
439.98

Goyal & Associates

M/s: GURUKRIPA COLD STORAGE, WAREHOUSE AND LOGISTICS-JORA (JAISINGH NAGAR)

ANNEXURE - P
YEAR WISE BREAK EVEN ANALYSIS

S.No.

PARTICULARS

OPERATIVE YEARS
II

1
2

SALES
CHANGE IN STOCKS
TOTAL INCOME

III

145.53
0
145.53

155.23
0
155.23

0.32
8.17
6.60

0.35
8.98
7.26

15.09

16.59

130.44

138.64

ADMINISTRATIVE SALARIES
TERM LOAN INTEREST
DEPRECIATION
REPAIRS & MAINTANANCE
TOTAL FIXED EXPENSES

0.33
37.59
44.25
0.40
82.17

0.36
31.92
38.42
0.44
70.70

BREAK EVEN POINT IN TERMS OF


INSTALLED CAPICITY IN %

62.99

51.00

B.E.P. IN TERMS OF TOTAL


CAPACITY %

62.99

62.99

B.E.P. IN TERMS OF SALES


REVENUE

91.68

79.16

VARIABLE EXPENSES
1
2
3
4

AMMONIA COST & FREEZE OIL


POWER COST
SALARY & WAGES
INSURANCE
TOTAL VARIABLE EXPENSES
CONTRIBUTION
FIXED EXPENSES

1
2
3
4

Goyal & Associates

M/s: GURUKRIPA COLD STORAGE, WAREHOUSE AND LOGISTICS-JORA (JAISINGH NAGAR)

ANNEXURE - Q
ESTIMATES OF INTERNAL RATE OF RETURN

FINANCIAL YEAR

OUTFLOW
CAPITAL CURRENT SALVAGE
INV.
ASSETS
VALUE+
CURRENT
ASSETS

400.00

INFLOW TOTAL
PROFIT DEP.+INT
AFTER
TAX

NET
INFLOW

-400.00

33.70

88.59

122.30

122.30

II

42.90

76.17

119.07

119.07

III

58.60

64.67

123.27

123.27

IV

66.29

53.96

120.25

120.25

80.63

43.93

124.56

124.56

VI

87.14

34.49

121.63

121.63

VII

93.15

25.56

118.71

118.71

200.00
A DISCOUNTING RATE
15%

D INTERNAL RATE OF
RETURN (IRR)

52.45%

Goyal & Associates

M/s: GURUKRIPA COLD STORAGE, WAREHOUSING & LOGISTICS

FINANCIAL PROPOSAL

VILLAGE-JORA, TEHSIL-JAISINGH NAGAR, DISTRICT-SHAHDOL (M.P.)

Assesment of Working Capital Requirements


Form - II : Opearting Statement (Rs.in lacs)
As per Profit & Loss Account actuals/estimates for the year ended/ending
M/s: GURUKRIPA COLD STORAGE, WAREHOUSING AND LOGISTICS

1. Gross sales -

(i) Domestic sales (Income from COLD STORAGE)


(ii) Export sales
(iii) Other Revenue Income
Add other revenue income
Total
Less excise duty
3. Net sales(item 1 - item 2)
4. % age rise (+) or fall (-) in net sales as compared to
previous year (annualised)
5. Cost of sales
i) Raw materials(including stores & spares and
other items used in the process of manufacture
(a) Imported
(b) Indigenous
ii) Other spares
(a) Imported
Salary & wages
iii) Power and fuel
iv) Repair & Maintances
v) Other Consumables (Amonia Cost & Freeze Oil)
Vi) Insurance
vi) Depreciation
vii) SUB-TOTAL (i to vi)
viii) Add:Opening stocks-in-process
Sub-total
ix) Deduct:Closing stocks-in-process
x) Cost of Production
xi) Add : Opening stock of Fini.goods
Sub-total
xii) Deduct closing stock of fini.goods
xiii) SUB-TOTAL (Total cost of sales)
Gross Profit
6. Selling, general & adm. expenses
7.
SUB-TOTAL (5+6)
8. Operating profit before interest(3-7)
9. Interest
10.Operating profit after interest(8-9)
11. (i) Add other non-operating income
(a) Export Incentives
(b) Trading sales (Exports)
(c) Trading stock (net)
(d) Other Income
Sub-total (income)
(ii) Deduct other non-operating exp.
(a) Pre. Expenses (w.off)
(b) Loss on sale of fixed assets
(c) Loss in investment
(d) Divedends/Withdrawls
Sub-total(expenses)
(iii) Net of other non-operating income/expenses
12. Profit before tax/loss {10+11(iii)}
13. Provision for taxes
Provision for deffered tax
FBT
14. Net profit/loss (12-13)
15. (a) Dividend & Dividend Tax
(b) Rate
16. Retained profit (14-15)
17. Retained profit/Net profit (% age)

March 31' 15
Following
Year-Projec.
1
145.53
145.53
145.53

March 31' 16
Following
Year-Projec.
2
145.53
145.53
145.53

March 31' 17
Following
Year-Projec.
3
155.23
155.23
155.23

March 31' 18
Following
Year-Projec.
4
155.23
155.23
155.23

March 31' 19
Following
Year-Projec.
5
164.93
164.93
164.93

0.00%

0.00%

6.67%

0.00%

6.25%

6.00
7.93
0.40
0.30
0.50
51.00
66.13
66.13
66.13
66.13
66.13
79.40
0.30
66.43
79.10
37.59
41.50

6.60
8.17
0.44
0.32
0.50
44.25
60.28
60.28
60.28
60.28
60.28
85.25
0.33
60.61
84.92
31.92
53.01

7.26
8.98
0.48
0.35
0.50
38.42
56.00
56.00
56.00
56.00
56.00
99.24
0.36
56.36
98.87
26.24
72.63

7.99
9.25
0.53
0.37
0.50
33.39
52.02
52.02
52.02
52.02
52.02
103.21
0.40
52.42
102.81
20.57
82.24

8.78
10.12
0.59
0.41
0.50
29.04
49.44
49.44
49.44
49.44
49.44
115.49
0.44
49.88
115.06
14.90
100.16

41.50
7.80
33.70
10.11
0%
23.59
70%

53.01
10.10
42.90
12.87
10%
30.03
70%

72.63
14.03
58.60
17.58
0%
41.02
70%

82.24
15.95
66.29
19.89
0%
46.40
70%

100.16
19.53
80.63
24.19
0%
56.44
70%

FORM - III
ANALYSIS OF BALANCE SHEET (Rs.in lacs)
M/s: GURUKRIPA COLD STORAGE, WAREHOUSING AND LOGISTICS
LIABILITIES

CURRENT LIABILITIES
1.Short-term borrowings from banks(incld.bills purchased
discounted & excess borrwoing placed on repayment basis)
(i) From applicant bank
(ii) From other banks
(iii) (of which BP & BD)
(i) From applicant bank
(ii) From other banks
Sub total (A)
2. Sundry creditors- Capital Goods and Spares
3. Sundry creditor
4. Advance payments from customers/dep. from dealers
5. Provision for taxation
6. Dividend payable
7. Other statutory liabilities (due within one year)
8. Deposits/Instalments of term loans/DPGs/Debentures, etc.
(due within one year)
9. Other current liabilities & provisions (due in 1yr.)
(Specify major items)
b. Other Current Liab(repayment of unsecured loans)
Other Current Liabilities [Sub-total (B)]
10. Total Current Liabilities(total of 1 to 9 excl 1(iii)
TERM LIABILITIES
11.Debentures (not maturing within 1 yr.)
12.Prefrence shares(redeemable after1yr.)
13.Term loans(excld instalments payable within 1 yr.)
14.Deferred Payment Credit excluding instt.due within 1 yr.)
15.Term deposits (repayable after 1 yr.)
16.Other term liabilities(unsecured loans)
17. TOTAL TERM LIABILITIES
18. Total Outside Liabilities(item 10 +17)
NET WORTH
19.Share Capital
20.General reserve
21. Reserve for deffered tax liability
22.Other reserves(excluding provisions)
23.Surplus(+) or deficit(-) in P&L account
23(a).Others - Subsidy
23(b). Deferred tax
24. NET WORTH
25. TOTAL LIABILITIES

March 31' 15
Following
Year-Projec.
1

March 31' 16
Following
Year-Projec.
2

As per Balance sheet as at


March 31' 17 March 31' 18
Following
Following
Year-Projec. Year-Projec.
3
4

March 31' 19
Following
Year-Projec.
5

47.29

47.29

47.29

47.29

47.29

47.29
47.29

47.29
47.29

47.29
47.29

47.29
47.29

47.29
47.29

283.71
283.71

236.43
236.43

189.14
189.14

141.86
141.86

94.57
94.57

331.00

283.71

236.43

189.14

141.86

69.00
23.59
92.59
423.59

69.00
53.63
122.63
406.34

69.00
94.65
163.65
400.08

69.00
141.05
210.05
399.19

69.00
197.49
266.49
408.35

FORM - III (Continued)


ANALYSIS OF BALANCE SHEET (Rs.in lacs)
M/s: GURUKRIPA COLD STORAGE, WAREHOUSING AND LOGISTICS
As per Balance sheet as at
ASSETS
March 31' 15 March 31' 16 March 31' 17 March 31' 18
Following
Following
Following
Following
Year-Projec.
Year-Projec.
Year-Projec. Year-Projec.
CURRENT ASSETS
1
2
3
4
26.Cash and bank balances
74.59
101.59
133.75
166.26
27.Investments(other than long term investments)
(i) Government & other Trustee securities
(ii)Fixed deposits with bank & Others
28.(i) Receivables other than defered & export
( including bills purchased and dicounted by banks)
(ii)Export receivables(incld bills purchased & dis.by bank)
29.Instalments of deferred receivables(due within 1 yr.)
30.Inventory:
(i) Raw materials(including stores & other items
used in the process of manufacture)
a)Imported
b)Indigenous
(ii) Works-in-process
(iii)Finished goods
(iv) Other consumable spares
a)Imported
b)Indigenous
31.Advances to suppliers of raw materials & stores/spares
32.Advance payment of taxes
33.Other current assets
- stock of traded goods
- Others (Pre Operative Exp.)
34. TOTAL CURRENT ASSETS(total of 26 to 33)
74.59
101.59
133.75
166.26
FIXED ASSETS
35.Gross Block(land & building,machinery,work-in-process)
400.00
400.00
400.00
400.00
36.Depreciation to date
51.00
95.25
133.67
167.06
37. NET BLOCK (35-36)
349.00
304.75
266.33
232.94
OTHER NON-CURRENT ASSETS
38.Investments/book debts/adv./deposits which are not
Current Assets
(i) a)Investments in subsidiary companies/affiliates
b)Others
(ii)Advances to suppliers of capital goods & contractors
(iii)Defferred receivables
(iv)Others-Debtors >6 months
-Security deposit
-Loans & advances for others
39.Non-consumables stores & spares
40.Other non-current assets incl.dues from directors
41. TOTAL OTHER NON-CURR.ASSETS
42.Intangible assets(patents, goodwill, prelim. exp.
bad/doubtful expenses not provided for, etc.)
43. TOTAL ASSETS (34+37+41+42)
423.59
406.34
400.08
399.19
44. TANGIBLE NET WORTH (24-42)
92.59
122.63
163.65
210.05
45. NET WORKING CAPITAL(17+24)-(37+41+42)
27.31
54.30
86.46
118.97
46. Current Ratio
1.58
2.15
2.83
3.52
47. Total Outside Liabilities/ Tangible Net Worth
3.57
2.31
1.44
0.90
48. Total Term Liabilities/Tangible Net Worth
3.06
1.93
1.16
0.68

March 31' 19
Following
Year-Projec.
5
204.45
204.45
400.00
196.10
203.90
408.35
266.49
157.16
4.32
0.53
0.35

Assesment of Working Capital Requirements

Form - II : Opearting Statement (Rs.in lacs)


er Profit & Loss Account actuals/estimates for the year ended/ending
March 31' 20
Following
Year-Projec.
6
164.93
164.93
164.93
0.00%
9.66
10.42
0.64
0.43
0.50
25.27
46.94
46.94
46.94
46.94
46.94
118.00
0.48
47.42
117.52
9.22
108.29

108.29
21.16
87.14
26.14
0%
61.00
70%

FORM - III
ANALYSIS OF BALANCE SHEET (Rs.in lacs)
As per Balance sheet as at
March 31' 20
Following
Year-Projec.
6

47.29
47.29
47.29
47.29
47.29
94.57
69.00
258.49
327.49
422.06

FORM - III (Continued)


ANALYSIS OF BALANCE SHEET (Rs.in lacs)
As per Balance sheet as at
March 31' 20
Following
Year-Projec.
6
243.43
243.43
400.00
221.37
178.63
422.06
327.49
196.14
5.15
0.29
0.14

FORM - IV
Comparative statement of Current assets & Current Liabilities
M/s: GURUKRIPA COLD STORAGE, WAREHOUSING AND LOGISTICS
I. CURRENT ASSETS
March 31' 15 March 31' 16
Following
Following
Year-Projec. Year-Projec.
1
2
1.Raw materials including stores & other items used in
the process of manufacturing
(a) Imported : Amount
: Month's consumption
(b) Indigenous : Amount
: Month's consumption
2. Other consumable spares, excldg. those included in(1) above
(a) Imported : Amount
: Month's consumption
(b) Indigenous : Amount
: Month's consumption
3. Stocks-in-process : Amount
: Month's cost of Sales
4. Finished goods : Amount
: Month's cost of Sales
5. Receivables other than export & defered receivables
( Incldg. bills purchased & discounted by bank)
: Amount
0.00
0.00
: Month's Domestic Sales( includg. defered payment sales)
6. Export receivables(incldg. bills purchased & disc.)
: Amount
0.00
0.00
: Month's export Sales
7. Advance to suppliers of materials & stores/spares,consumables
0.00
0.00
8. Other current assets includg. cash & bank balances & defered
74.59
101.59
receivables due within one year(speciy major items)
: Cash & bank balances
74.59
101.59
: Investment except long-term investment of def. receivales
0.00
0.00
: Others
0.00
0.00
9. TOTAL CURRENT ASSETS
74.59
101.59

March 31' 17 March 31' 18 March 31' 19 March 31' 20


Following
Following
Following
Following
Year-Projec. Year-Projec. Year-Projec. Year-Projec.
3
4
5
6

0.00
-

0.00
-

0.00
-

0.00
-

0.00
0.00
133.75

0.00
0.00
166.26

0.00
0.00
204.45

0.00
0.00
243.43

133.75
0.00
0.00
133.75

166.26
0.00
0.00
166.26

204.45
0.00
0.00
204.45

243.43
0.00
0.00
243.43

II. CURRENT LIABILITIES


(Other than bank borrowing for working capital)
10. Creditors for purchase of raw materials,stores & consumable
spares : Amount
: Month's purchase
11. Advance from customers
12. Statutory liabilities
13. Other current liabilities-specify major items
a) S.Creditors for Capital Goods
b) Dividend payable
c) Instalments of TL, DPS & public deposits
d) Other current liabilities & provisions
14. TOTAL

47.29
47.29

47.29
47.29

47.29
47.29

47.29
47.29

47.29
47.29

47.29
47.29

FORM - V

ASSESSED BANK FINANCE - PROJECTED BALANCE SHEET METHOD (Rs. in lACS)


M/s: GURUKRIPA COLD STORAGE, WAREHOUSING AND LOGISTICS
March 31' 16 March 31' 17
Following
Following
Year-Projec. Year-Projec.
1. Total Current Assets
2. Other Current Laibilities
3. Working Capital Gap
4. Net Working Capital (Actual/Projected)
5. Assessed Bank Finance
5. NWC/TCA (%)
6. OCL/TCA (%)
7. S.Creditors/TCA (%)
8. ABF/TCA (%)
9. Inventory/N.Sales (Days)
10. Receivables/G.Sales (Days)
11. S.Creditors/Purchases (Days)

101.59
47.29
54.30
54.30
0.00
53.45
46.55
0.00
0.00
0.00
0.00
#DIV/0!

133.75
47.29
86.46
86.46
0.00
64.65
35.35
0.00
0.00
0.00
0.00
#DIV/0!

March 31' 18
Following
Year-Projec.
166.26
47.29
118.97
118.97
0.00
71.56
28.44
0.00
0.00
0.00
0.00
#DIV/0!

March 31' 19 March 31' 20


Following
Following
Year-Projec. Year-Projec.
204.45
47.29
157.16
157.16
0.00
76.87
23.13
0.00
0.00
0.00
0.00
#DIV/0!

243.43
47.29
196.14
196.14
0.00
80.57
19.43
0.00
0.00
0.00
0.00
#DIV/0!

FORM - VI FUND FLOW STATEMENT (Rs. lacs).


M/s: GURUKRIPA COLD STORAGE, WAREHOUSING AND LOGISTICS
As per Balance sheet as at
March 31' 15 March 31' 16 March 31' 17 March 31' 18 March 31' 19 March 31' 20
Following
Following
Following
Following
Following
Following
Year-Projec. Year-Projec.
Year-Projec. Year-Projec. Year-Projec. Year-Projec.
1
2
3
4
5
6
1. SOURCES
a) Net profit (after tax)
b) Depreciation
c) Increase in capital
d) Increase in term liabilities,including public deposits
e) Decrease in :
i ) Fixed assets
ii) Other non-current assets
f) Others
g) TOTAL
2. USES
a) Net loss
b) Decrease in term liabilities,including public deposits
c) Increase in :
i ) Fixed asset
ii ) Depreciation adjustment
iii) Other non-current assets
d) Dividend payment
e) Others
f) TOTAL
3. Long term surplus / deficit
4. Increase / Decrease in current assets*
(as per details given below)
5. Increase / Decrease in current liabilities
other then bank borrowings
6. Increase / Decrease in working capital gap
7. Net surplus(+) / deficit(-)
8. Increase / Decrease in Bank borrowings
INCREASE / DECREASE IN NET SALES
*Break-up of (4)
i ) Increase / decrease in Raw materials
ii ) Increase / decrease in Stock -in-process
iii ) Increase / decrease in Finished goods
iv) Increase / decrease in Receivables (a) Domestic
(b) Export
v ) Increase / decrease in Stores & spares
vi) Increase / decrease in Other current assets
Total

33.70
51.00

42.90
44.25

58.60
38.42

66.29
33.39

80.63
29.04

87.14
25.27

283.71
0.00
0.00
69.00
437.42

0.00
0.00
0.00
0.00
87.15

0.00
0.00
0.00
0.00
97.03

0.00
0.00
0.00
0.00
99.68

0.00
0.00
0.00
0.00
109.66

0.00
0.00
0.00
0.00
112.41

0.00
400.00
0.00
0.00
10.11
0.00
410.11
27.31
74.59

47.29
0.00
0.00
0.00
12.87
0.00
60.16
27.00
27.00

47.29
0.00
0.00
0.00
17.58
0.00
64.87
32.16
32.16

47.29
0.00
0.00
0.00
19.89
0.00
67.17
32.51
32.51

47.29
0.00
0.00
0.00
24.19
0.00
71.47
38.19
38.19

47.29
0.00
0.00
0.00
26.14
0.00
73.43
38.98
38.98

47.29

27.31
145.53

27.00
0.00
0.00

32.16
9.70

32.51
0.00

38.19
(0.00)
9.70

38.98
0.00

74.59
74.59

0.00
27.00
27.00

32.16
32.16

32.51
32.51

(0.00)
38.19
38.19

38.98
38.98

M/s: GURUKRIPA COLD STORAGE, WAREHOUSE AND LOGISTICS-JORA (JAISINGH NAGAR)

PERFORMANCE AND FINANCIAL INDICATORS.


PARTICULARS

March 31' 15

March 31' 16

March 31' 17

March 31' 18

March 31' 19

March 31' 20

Following

Following

Following

Following

Following

Following

Year-Projec.

Year-Projec.

Year-Projec.

Year-Projec.

Year-Projec.

Year-Projec.

145.53

145.53

155.23

155.23

164.93

164.93

PBT

41.50

53.01

72.63

82.24

100.16

108.29

PAT

33.70

42.90

58.60

66.29

80.63

87.14

PAT/N.Sales (%)

23.16

29.48

37.75

42.70

48.89

52.83

Paidup Capital

69.00

69.00

69.00

69.00

69.00

69.00

TNW

Net Sales

92.59

122.63

163.65

210.05

266.49

327.49

TOL/TNW

3.57

2.31

1.44

0.90

0.53

0.29

CR

1.58

2.15

2.83

3.52

4.32

5.15

PBT/TTA(%)

9.80

13.04

18.15

20.60

24.53

25.66

N.Sales/TTA (times)

0.34

0.36

0.39

0.39

0.40

0.39

71.48

63.58

53.21

47.02

39.27

34.34

0.00

0.00

0.00

0.00

0.00

0.00

Optg. Exp/N.Sales (%)


BB/TTA (%)
Inv+Rec/N.Sales (Days)

TTA

423.59

406.34

400.08

399.19

408.35

422.06

Optg.Exp

104.03

92.52

82.60

72.99

64.77

56.64

Inv+Rec

BB

Goyal & Associates

M/s: GURUKRIPA COLD STORAGE, WAREHOUSE AND LOGISTICS-JORA (JAISINGH NAGAR)

ASSESSMENT OF WORKING CAPITAL REQUIREMENTS UNDER PBS METHOD


Particulars

March 31' 15

March 31' 16

March 31' 17

March 31' 18

March 31' 19

March 31' 20

Total Current Assets

74.59

101.59

133.75

166.26

204.45

243.43

Other Current Liabilities

47.29

47.29

47.29

47.29

47.29

47.29

Working Capital Gap

27.31

54.30

86.46

118.97

157.16

196.14

NWC(Actual/Proj)

27.31

54.30

86.46

118.97

157.16

196.14

ABF

NWC/TCA (%)

36.61

53.45

64.65

71.56

76.87

80.57

OCL/TCA (%)

63.39

46.55

35.35

28.44

23.13

19.43

S.Creditors/TCA (%)

0.00

0.00

0.00

0.00

0.00

0.00

ABF/TCA (%)

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

0.00

Inventories/N.Sales (Days)
Receivables/G.Sales (Days)
S.Crs/Purchases (Days)
PBDIT/Intt (Times)

0.00
#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

3.46

4.05

5.23

6.62

9.67

15.49

PAT/N.Sales (%)

23.16

29.48

37.75

42.70

48.89

52.83

ROCE (%)

30.71

31.79

34.32

34.12

35.29

33.83

N.Sales

145.53

145.53

155.23

155.23

164.93

164.93

G.Sales

145.53

145.53

155.23

155.23

164.93

164.93

Receivables

0.00

0.00

0.00

0.00

0.00

0.00

Inventory

0.00

0.00

0.00

0.00

0.00

0.00

Purchases

0.00

0.00

0.00

0.00

0.00

0.00

S.Creditors

0.00

0.00

0.00

0.00

0.00

0.00

130.10

129.17

137.29

136.20

144.09

142.79

PBDIT
Interest

37.59

31.92

26.24

20.57

14.90

9.22

423.59

406.34

400.08

399.19

408.35

422.06

Cash Accruals

84.70

87.15

97.03

99.68

109.66

112.41

PBT/NS (%)

28.52

36.42

46.79

52.98

60.73

65.66

TTA

Goyal & Associates

M/s: GURUKRIPA COLD STORAGE, WAREHOUSE AND LOGISTICS-JORA (JAISINGH NAGAR)

RATIO ANALYSIS
March 31' 15
Net Sales
(Exports)

145.53

March 31' 16
145.53

March 31' 17
155.23

March 31' 18
155.23

March 31' 19
164.93

March 31' 20
164.93

0.00

0.00

0.00

0.00

0.00

0.00

Operating Profit

41.50

53.01

72.63

82.24

100.16

108.29

PBT

41.50

53.01

72.63

82.24

100.16

108.29

PBT/Net Sales (%)

28.52

36.42

46.79

52.98

60.73

65.66

PAT

33.70

42.90

58.60

66.29

80.63

87.14

Cash Accruals

84.70

87.15

97.03

99.68

109.66

112.41

130.10

129.17

137.29

136.20

144.09

142.79

PBDIT
PUC

69.00

69.00

69.00

69.00

69.00

69.00

TNW

92.59

122.63

163.65

210.05

266.49

327.49

Adjusted TNW

92.59

122.63

163.65

210.05

266.49

327.49

TOL/TNW

3.57

2.31

1.44

0.90

0.53

0.29

TOL/ adjusted TNW

3.57

2.31

1.44

0.90

0.53

0.29

Current Ratio

1.58

2.15

2.83

3.52

4.32

5.15

Goyal & Associates

M/s: GURUKRIPA COLD STORAGE, WAREHOUSE AND LOGISTICS-JORA (JAISINGH NAGAR)

March 31' 21
Following
Year-Projec.
164.93
115.81
94.66
57.39
69.00
392.69
0.12
5.99
26.32
0.37
29.78
0.00
439.98
49.12
-

Goyal & Associates

M/s: GURUKRIPA COLD STORAGE, WAREHOUSE AND LOGISTICS-JORA (JAISINGH NAGAR)

D
March 31' 21
283.36
47.29
236.07
236.07
83.31
16.69
0.00
0.00
0.00
0.00
#DIV/0!
39.86
57.39
32.13
164.93
164.93
0.00
0.00
0.00
0.00
141.37
3.55
439.98
116.67
70.22

Goyal & Associates

M/s: GURUKRIPA COLD STORAGE, WAREHOUSE AND LOGISTICS-JORA (JAISINGH NAGAR)

March 31' 21
164.93
0.00
115.81
115.81
70.22
94.66
116.67
141.37
69.00
392.69
392.69
0.12
0.12
5.99

Goyal & Associates

March 31' 15
Following
Year-Projec.
0.00

March 31' 16
Following
Year-Projec.
0.00

March 31' 17
Following
Year-Projec.
0.00

Diff between SIP in P& L and in Balance sheet

0.00

0.00

0.00

0.00

0.00

Diff between FG in P& L and in Balance sheet

0.00

0.00

0.00

0.00

0.00

Diff between Dep in P& L and in Balance sheet

0.00

0.00

0.00

0.00

0.00

Diff between P& L Balane & Inc in Retained Earnings

0.00

0.00

0.00

0.00

0.00

Cross Checks
Difference in Balance Sheet

March 31' 18 March 31' 19


Following
Following
Year-Projec.
Year-Projec.
0.00
0.00

IMPORTANT RATIOS / KEY FINANCIAL PARAMETERS


M/s: GURUKRIPA COKD STORAGE, WAREHOUSING AND LOGISTICS-JORA
Particulars
2015
2016
2017
2018
2018
I YEAR

II YEAR

III YEAR

IV YEAR

V YEAR

[Rs. in lacs]

2019

2020

VI YEAR

VII YEAR

Gross Sales
Net Sales

145.53
145.53

145.53
145.53

155.23
155.23

155.23
155.23

164.93
164.93

164.93
164.93

164.93
164.93

Profit Before Tax


Net profit/loss [PAT]
Operating Profit
PBDITA

41.50
33.70
78.55
130.10

53.01
42.90
84.31
129.17

72.63
58.60
98.15
137.29

82.24
66.29
102.03
136.20

100.16
80.63
114.16
144.09

108.29
87.14
116.56
142.79

115.81
93.15
118.35
141.37

PBT / Net sales [%]


PAT / Net sales [%]
Operating Profit / Net Sales [%]
PBDITA / Net Sales [%]
PBT / TTA [%]
PBDITA / TTA[%]
PAT / TNW [%]
Operating Profit / TNW [%]

28.52%
23.16%
53.97%
89.40%
9.80%
30.71%
36.40%
84.83%

36.42%
29.48%
57.93%
88.76%
13.04%
31.79%
34.99%
68.76%

46.79%
37.75%
63.23%
88.44%
18.15%
34.32%
35.81%
59.98%

52.98%
42.70%
65.73%
87.74%
20.60%
34.12%
31.56%
48.57%

60.73%
48.89%
69.21%
87.36%
24.53%
35.29%
30.26%
42.84%

65.66%
52.83%
70.67%
86.57%
25.66%
33.83%
26.61%
35.59%

70.22%
56.48%
71.76%
85.71%
26.32%
32.13%
23.72%
30.14%

84.70
27.31
1.58
3.46

87.15
54.30
2.15
4.05

97.03
86.46
2.83
5.23

99.68
118.97
3.52
6.62

109.66
157.16
4.32
9.67

112.41
196.14
5.15
15.49

115.16
236.07
5.99
39.86

30.71%

31.79%

34.32%

34.12%

35.29%

33.83%

32.13%

69.00
92.59
92.59
3.57
3.57
3.06

69.00
122.63
122.63
2.31
2.31
1.93

69.00
163.65
163.65
1.44
1.44
1.16

69.00
210.05
210.05
0.90
0.90
0.68

69.00
266.49
266.49
0.53
0.53
0.35

69.00
327.49
327.49
0.29
0.29
0.14

69.00
392.69
392.69
0.12
0.12
0.00

1.95
0.42
0.34
0.34

1.43
0.48
0.36
1.19

1.16
0.58
0.39
0.95

0.93
0.67
0.39
0.74

0.81
0.81
0.40
0.62

0.68
0.92
0.39
0.50

0.58
1.05
0.37
0.42

NWC / Current Assets [%]


36.61% 53.45% 64.65% 71.56% 76.87% 80.57%
S.Creditors / Current Assets [%]
Bank Finance / Current Assets [%]
Inventories to net sales (days)
0
0
0
0
0
0
Recv. To Gross Sales (days)
0
0
0
0
0
0
Inv+Recv/sales (days)
0
0
0
0
0
0
S. Crs. To Purchases (days)
0
0
0
0
0
0

83.31%
0
0
0
0

Cash Accruals
Net Working Capital
Current Ratio
PBDITA/Interest
ROCE (%)
Paid up capital
Tangible Net Worth
Adjusted Tangible Net Worth
TOL/TNW
TOL / Adjusted TNW
TTL/TNW [Debt/Equity]
Sales / Current Assets
Sales / Fixed Assets
Sales / TTA
Sales / TNW

RM+Stores Cons./ Production Value [%]

Power & Fuel / Production Value [%]


Direct Labour / Production Value [%]

5.45%
4.12%

5.61%
4.54%

5.78%
4.68%

5.96%
5.14%

6.14%
5.33%

6.32%
5.86%

6.51%
6.44%

Other Mfg.Exp. / Production Value [%]


Selling,Gen&Adm.Exp./Prod.Value[%]

0.82%

0.86%

0.86%

0.90%

0.91%

0.96%

1.01%

0.21%

0.23%

0.23%

0.26%

0.27%

0.29%

0.32%

Operating cost to Production Value

0.00

0.00

0.00

0.00

FINANCIAL POSITION
(Rs. in Lakh)
S.No.
a)

b)
c)
d)
e)
f)
g)

h)
i)
j)
k)
l)
m)
n)
o)
p)
q)

r)
s)

t)
u)
v)

Particulars

1st Year
2014-15
69.00

2nd Year
2015-16
69.00

3rd Year
2016-17
69.00

4th Year
2017-18
69.00

5th Year
2018-19
69.00

6th Year
2019-20
69.00

7th Year
2020-21
69.00

Paid-up Capital : (Promotor Contribution)


- Equiy
- Reserve and Surplus
23.59
53.63
94.65
141.05
197.49
258.49
323.69
Tengible Net Worth ( Excl. rev. reserve & Net
92.59
122.63
163.65
210.05
266.49
327.49
392.69
of Intengible Assets)
Investment in cos. Of which associated
companies/subsidiaries
Adjusted TNW
92.59
122.63
163.65
210.05
266.49
327.49
392.69
Capital Employed* (total funds employed)
376.31
359.05
352.79
351.91
361.06
374.77
392.69
Net Block
349.00
304.75
266.33
232.94
203.90
178.63
156.62
Net Sales :
- Domestic (Income from WH, Grading, WB)
145.53
145.53
155.23
155.23
164.93
164.93
164.93
- Exports
Total
145.53
145.53
155.23
155.23
164.93
164.93
164.93
Other Income
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Depreciation
51.00
44.25
38.42
33.39
29.04
25.27
22.01
Gross Profit
130.10
129.17
137.29
136.20
144.09
142.79
141.37
Net Profit
33.70
42.90
58.60
66.29
80.63
87.14
93.15
Cash Accurals (i+k)
84.70
87.15
97.03
99.68
109.66
112.41
115.16
Net Profit/Capital Employed (%)
8.96%
11.95%
16.61%
18.84%
22.33%
23.25%
23.72%
Current Assets
74.59
101.59
133.75
166.26
204.45
243.43
283.36
Current Liabilities
47.29
47.29
47.29
47.29
47.29
47.29
47.29
RATIOS :
Current Ratio
1.58
2.15
2.83
3.52
4.32
5.15
0.00
Debt/Equity :***
Total Term Liab./TNW
3.06
1.93
1.16
0.68
0.35
0.14
0.00
Total Outside Liab./TNW
3.57
2.31
1.44
0.90
0.53
0.29
0.12
Profitability % : PAT/Net Sales
23.16%
29.48%
37.75%
42.70%
48.89%
52.83%
56.48%
DSCR:
a) Company as a whole
b) For Specific TL
3.25
1.50
1.68
1.77
2.00
2.15
2.34
Average DSCR
2.10
Interest Coverage
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Inventory + Receivables/Sales
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Asset Coverage Ratio
Workedout (d) if item is above 10% of Net Worth
* Adjusted TNW plus M.T./Current Liabilities
*** If we add subsidy available from National Horticulture Mission
DE Ratio will further improve to 2:1 Details of quarterly publishes results, if any, in case of listed companies to be given as a separate column.

Name M/s: GURUKRIPA COLD STORAGE, WAREHOUSING AND LOGISTICS-JORA (JAISINGH NAGAR)

PARTICULARS

Rupees in
LACS
Projection Projection Projection Projection Projection Projection Projection
Years 2014-15 2015-16 2016-17 2017-18 2017-18 2018-19 2019-20
Operating months
12
12
12
12
12
12
12

Operating Statement
1 i. Domestic Sale
ii.Export Sale
1 Total Gross Sales
2 Less : Excise Duty
3 Net Sales (1-2)
4 Growth in sales
Cost of Sales
5 a. Raw Material (Imported )
b. Raw material (Indigenous)
c. Stores & Spares (Imported)
Amonia Cost & Freeze Oil
6 Power Cost
7 Salary & wages
8 Repairs and maintainance
9 Insurance
10 Depreciation
11 Others expenses
a Consumbles
b
c
d POP
Sub Total
12 Add: Opening Stock in Process
Sub Total
13 Deduct : Closing Stock in Process
Cost of Production
14 Add: Opening Stock of Finished Goods
Sub Total
15 Deduct : Closing Stock OF Finished Goods
Sub Total ( Total Cost of Sales)
16 Gross profit
Gross Profit/ Sales
17 Selling Expenses
18 Administrative Expenses
Sub Total
19 Operating Profit before interest
a. Interest on CC/TL.
b.Interest on TL
c.Other interests
20 Total Interest
21 Operating Profit after Interest
22 Add: Other non operating Income
a Interest/Dividend/Royalties etc..
b Other Income
c
d
Sub Total
23 Deduct other non operating expenses
a Interest/Dividend/Royalties etc..
b Other Expenses
c Intangibles written off -1
d Directors remunaration
e POP
Sub Total
Net of other non operating
24 Income/Expenses
25 Profit before Tax /Loss (PBT)
26 Provision for Taxes
27 Net Profit/Loss (PAT)
28 Cash Accruals

145.53

145.53

155.23

155.23

164.93

164.93

164.93

145.53

145.53

155.23

155.23

164.93

164.93

164.93

145.53

145.53
0%

155.23
7%

155.23
0%

164.93
6%

164.93
0%

164.93

0.30
7.93
6.00
0.40
0.50
51.00
0.00

0.32
8.17
6.60
0.44
0.50
44.25
0.00

0.35
8.98
7.26
0.48
0.50
38.42
0.00

0.37
9.25
7.99
0.53
0.50
33.39
0.00

0.41
10.12
8.78
0.59
0.50
29.04
0.00

0.43
10.42
9.66
0.64
0.50
25.27
0.00

0.46
10.74
10.63
0.71
0.50
22.01
0.00

0.00
66.13

0.00
56.00
0.00
56.00

0.00
52.02
0.00
52.02

0.00
49.44
0.00
49.44

0.00
46.94
0.00
46.94

0.00
45.04

66.13

0.00
60.28
0.00
60.28

66.13
0.00
66.13

60.28
0.00
60.28

56.00
0.00
56.00

52.02
0.00
52.02

49.44
0.00
49.44

46.94
0.00
46.94

45.04
1.00
46.04

66.13
79.40
54.56%

60.28
85.25
58.58%

56.00
99.24
63.93%

52.02
103.21
66.49%

49.44
115.49
70.02%

46.94
118.00
71.54%

46.04
118.89
72.09%

0.30
66.43
79.10
0.00
37.59
0.00
37.59
41.50

0.33
60.61
84.92
0.00
31.92
0.00
31.92
53.01

0.36
56.36
98.87
0.00
26.24
0.00
26.24
72.63

0.40
52.42
102.81
0.00
20.57
0.00
20.57
82.24

0.44
49.88
115.06
0.00
14.90
0.00
14.90
100.16

0.48
47.42
117.52
1.00
9.22
1.00
11.22
106.29

0.53
46.57
118.36
0.67
3.55
0.67
4.88
113.48

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

0.00
0.00

0.00
0.00

0.00
0.00

0.00
41.50
7.80
33.70
84.75

0.00
53.01
10.10
42.90
87.20

0.00
72.63
14.03
58.60
97.08

0.00
82.24
15.95
66.29
99.73

0.00
100.16
19.53
80.63
109.71

0.00
106.29
21.16
85.14
110.46

0.00
113.48
22.66
90.82
112.88

45.04

29
30
31
32
33
34
35
36
37
38

Dividend paid + IT on Dividend


Retained Profit
Retained Cash Profits
RM Content in sales
PBDIT
PBDIT/Sales
Operating Profits/Sales
PBT/Sales
PAT/Sales
Cash Accruals/ Sales

10.11
23.59
74.59
0%
130.10
89.40%
28.52%
28.52%
23.16%
58.24%

12.87
30.03
74.28
0%
129.17
88.76%
36.42%
36.42%
29.48%
59.92%

17.58
41.02
79.44
0%
137.29
88.44%
46.79%
46.79%
37.75%
62.54%

19.89
46.40
79.79
0%
136.20
87.74%
52.98%
52.98%
42.70%
64.25%

Interest on CC.
Interest on TL
Other interests

24.19
56.44
85.48
0%
144.09
87.36%
60.73%
60.73%
48.89%
66.52%

26.14
59.00
84.27
0%
142.79
86.57%
64.45%
64.45%
51.62%
66.97%

27.95
62.87
84.88
0%
140.37
85.11%
68.80%
68.80%
55.06%
68.44%

0.00
0.00

Transfer to Reserves (if any)


Depriciation adjustments

ANALYSIS OF BALANCE SHEET - LIABILITIES


M/s: GURUKRIPA COLD STORAGE, WAREHOUSING AND LOGISTICS-JORA (JAISINGH
Rupees inNAGAR)LACS
Projection Projection Projection Projection Projection Projection Projection
2014-15 2015-16 2016-17 2017-18 2017-18 2018-19 2019-20
LIABILITIES
Current Liabilities
Short Term loans from Applicant Bank
1 including BP &BD
Short Term loans From Other banks
including BP &BD
Sub Total (A)
Short Term Borrowings from Others
Sundry Creditors (Trade)
Advance Payment from Customers
Net Provision for Taxation (if positive)
Dividend Payable
Other Statutory Liab. (Due within one Year)
Overdue Term Liabilities
Installments of term Loan/ DPGs/
Deposits/ debentures due within next
9 year
Other Current Liabilities & Provisions (due
10 with in one year)
a Current Liability (Due one year)
b
c
d
11 Sub Total (B)
12 TOTAL CURRENT LIABILITIES
TERM LIABILITIES
13 Debentures (not maturing within one Year)
14 Preference Shares (redeemable after 1 year)
14 Term Loan from Bank(Less next Year Instalments)
Term Loan from Other Banks/Inst.(Ecl.
14 Instal.due next Yr.)
Deferred Payments Credits (Ecl.
15 Instal.due next Yr.)
16 Term deposits (Ecl. Instal.due next Yr.)
17 Cash Credit
a
b Unsecured Loans
c

0.00

0.00

0.00

0.00

0.00

0.00

0.00

47.29
47.29

47.29
47.29

47.29
47.29

47.29
47.29

47.29
47.29

47.29
47.29

47.29
47.29

47.29
47.29

47.29
47.29

47.29
47.29

47.29
47.29

47.29
47.29

47.29
47.29

47.29
47.29

283.71

236.43

189.14

141.86

94.57

47.29

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

2
3
4
5
6
7
8

18 TOTAL TERM LIABILITIES


19 TOTAL OF OUTSIDE LIABILITIES
NET WORTH
20 Share Capital
21 General Reserve
22 Revaluation Reserve
23 Adjustments for previous Year costs
24 Other reserves (excluding Provisions)
25 Others
a
b
c
26 Surplus (+) or deficit (-) in Profit & Loss a/c
27 NET WORTH
28 TOTAL LIABILITIES (18+24)

283.71
331.00

236.43
283.72

189.14
236.43

141.86
189.15

94.57
141.86

47.29
94.58

0.00
47.29

69.00
23.59

69.00
53.63

69.00
94.65

69.00
141.05

69.00
197.49

69.00
258.49

69.00
323.69

0.00

0.00

0.00

0.00

0.00

0.00

0.00

92.59
423.60

122.63
406.34

163.65
400.08

210.05
399.20

266.49
408.35

327.49
422.06

392.69
439.98

ANALYSIS OF BALANCE SHEET Continued - ASSETS


M/s: GURUKRIPA COLD STORAGE, WAREHOUSING AND LOGISTICS-JORA (JAISINGH NAGAR)
Rupees in
LACS
0.00
Projection Projection Projection Projection Projection Projection Projection
2014-15 2015-16 2016-17 2017-18 2017-18 2018-19 2019-20
ASSETS
Current Assets
Cash & Bank Balances
74.59
101.59
133.75
166.26
204.45
243.43
283.36
Govt. & other Trustee securities
Fixed Deposits with Banks
Domestic Receivables including BP/BD
Export Receivables including BP/BD)
Deferred receivables(due within one year)
Imported Raw Material
Indigenous Rawmaterial
Stock in Process
Finished Goods
imported Consumables
Indigenous consumables
Packing Material
Loans&Advances
Net Advance Payment of Taxes (if positive)
Other Current Assets (specify major items)
Loans&Advances to staff

1
2
3
4
5
6
7
8
9
10
11
12
a.
13
14
15
a
b
c
d
16 TOTAL CURRENT ASSETS

17
18
19
20
21
a
b
c
d
e
f
g
h
i
22
a
b
c
d
e
23
24

FIXED ASSETS
Gross Block (Land & Building Machinery
Add Capital expenditure in wirk-in-process
Depreciation to Date
Net Block
OTHER NON CURRENT ASSETS
Investments in Sub. cos./ affiliates
Investment in Others
Advance to suppliers of Capital goods & Contractors
Deferred Receivables(Maturng after a year)
Other Non-current investments
Non Consumable Stores & Spares
Long oustanding dues &Other non Current Assets

TOTAL OTHER NON CURRENT ASSETS


Intangible Assets
Preliminary Expenses
Deffered Revenue expenditures
Other Intangibles (patents, goodwill, etc.)
Voluntary Retirement Exps
Total Intangible Assets
TOTAL ASSETS

74.59

101.59

133.75

166.26

204.45

243.43

283.36

400.00

400.00

400.00

400.00

400.00

400.00

400.00

51.00
349.00

95.25
304.75

133.67
266.33

167.06
232.94

196.10
203.90

221.37
178.63

243.38
156.62

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
423.59

0.00
406.34

0.00
400.08

0.00
399.19

0.00
408.35

0.00
422.06

0.00
439.98

49 TANGIBLE NET WORTH (TNW)


92.59
122.63
163.65
50 NET WORKING CAPITAL (NWC)
27.30
54.30
86.46
M/s: GURUKRIPA COLD STORAGE, WAREHOUSING AND LOGISTICS-JORA (JAISINGH NAGAR)
Movement of TNW
Opening TNW
92.59
122.63
Plough back of profit
30.03
41.02
Increase in capital/reserves
0.00
0.00
Intangibles written off
0.00
0.00
Closing TNW
92.59
122.63
163.65
Current Ratio
1.58
2.15
2.83
Debt/Equity
3.06
1.93
1.16
TOL/Equity
3.57
2.31
1.44
Current Assets/Tangible Assets
17.61%
25.00%
33.43%
ROCE(PBDIT incl.Other income/TTA)
0.31
0.32
0.34
Inentory+Receivables as days of Net Sales
0
0
0

210.05
118.97

163.65
46.40
0.00
0.00
210.05
3.52
0.68
0.90
41.65%
0.34
0

266.49
157.16

327.49
196.14

392.69
236.07

266.49
4.32
0.35
0.53
50.07%
0.35
0

266.49
59.00
2.00
0.00
327.49
5.15
0.14
0.29
57.68%
0.34
0

327.49
62.87
2.33
0.00
392.69
5.99
0.00
0.12
64.40%
0.32
0

ADDITIONAL INFORMATION
a. Arrears of Depreciation
b. Contingent Liabilities
c. Arrears of Cumulative Dividends
d. Gratuity Liability not Provided for
e.Dispute Custom/Excise/ Tax Liabilities
f. Other Liabilities not provided for

1
2
3
4

Check Points
Difference in Assets & Liabilities
Increase in cap.& reserves beyond retained profit
Difference in intangibles written off in balance Sheet
Reductin in TL is less than TL instalments plus

2014-15
0.00

Repayment Schedule
Term Loan Repayment

Check Points
2015-16 2016-17
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00

0.00

2017-18
0.00
0.00
0.00
0.00

2017-18
0.00

2018-19
0.00
0.00
0.00
0.00

2019-20
0.00
0.00
0.00
0.00

0.00

0.00

0.00

0.00

By default the programme considers the entire net block as security & entire Term Liability for calculation of Security cover. But if a
Our Term Loan
Security Available
Collateral security available for TL

COMPARATIVE STATEMENT OF CURRENT ASSETS & CURRENT LIABILITIES


WORKING CAPITAL / BANK BORROWING ASSESSMENTS
M/s: GURUKRIPA COLD STORAGE, WAREHOUSING AND LOGISTICS-JORA (JAISINGH NAGAR)
Rupees in
LACS
Projection Projection Projection Projection Projection Projection Projection
2014-15 2015-16 2016-17 2017-18 2017-18 2018-19 2019-20
WORKING CAPITAL ASSESSMENT

A.

Stock of Imported RM -Days Consumption


Stock of Indiginous RM - Days Consumption
Imported Consumables - (Days Consumption)
Indiginous Consumables - (Days Consumption)
Stock in process- (Days of Cost of Production)
Finished Goods - (Days Cost of Sales)

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0.00
0

0.00
0

0.00
0

0.00
0

0.00
0

0.00
0

0.00
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0.00
0

0.00
0

0.00
0

0.00
0

0.00
0

0.00
0

0.00
0

Creditors - (days Consumption)

Total Current Assets


Financed by
Sundry Cr. % of Current Assets

74.59

101.59

133.75

166.26

204.45

243.43

283.36

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

Total Inventory
Total Inventory/Sales (days)
Domestic receivables (Days Gross dom.Sales)
Export Receivables - (Days Exports)
Total Receivables
Total Receivables/Gross Sales (days)
10

Other Curr. Liab.% of Current Assets


Bank Finance % of Current Assets
NWC % to Current Assets

By PBS Method
Total Current assets
Other Current Liabilities
Working Capital gap
Net Working capital
Bank Finance

63.40%
0.00%
36.60%
0.00%

46.55%
0.00%
53.45%
0.00%

35.36%
0.00%
64.64%
0.00%

28.44%
0.00%
71.56%
0.00%

23.13%
0.00%
76.87%
0.00%

19.43%
0.00%
80.57%
0.00%

16.69%
0.00%
83.31%
0.00%

2014-15
0.00
0.00
0.00
0.00
0.00

2015-16
0.00
0.00
0.00
0.00
0.00

2016-17
0.00
0.00
0.00
0.00
0.00

2017-18
0.00
0.00
0.00
0.00
0.00

2017-18
0.00
0.00
0.00
0.00
0.00

2018-19
0.00
0.00
0.00
0.00
0.00

2019-20
0.00
0.00
0.00
0.00
0.00

Fund Flow Analysis


M/s: GURUKRIPA COLD STORAGE, WAREHOUSING AND LOGISTICS-JORA (JAISINGH NAGAR)
Rupees in
LACS
Particulars
Projection Projection Projection Projection Projection Projection Projection
2014-15 2015-16 2016-17 2017-18 2017-18 2018-19 2019-20
FUND FLOW ANALYSIS
1 LONG TERM SOURCES
Profit after Tax
42.90
58.60
66.29
80.63
85.14
90.82
Depreciation
44.25
38.42
33.39
29.04
25.27
22.01
Intangibles written off
0.00
0.00
0.00
0.00
0.00
0.00
Increase in capital and reserves
0.00
0.00
0.00
0.00
2.00
2.33
Increase in Term Liability
0.00
0.00
0.00
0.00
0.00
0.00
i. Decrease in Fixed Assets
0.00
0.00
0.00
0.00
0.00
0.00
ii. Decrease in Other non current assets
0.00
0.00
0.00
0.00
0.00
0.00
87.15
97.03
99.68
109.66
112.41
115.16
2 LONG TERM USES
Net Loss
0.00
0.00
0.00
0.00
0.00
0.00
Increase in Intangibles
0.00
0.00
0.00
0.00
0.00
0.00
Decrease in Capi.and Reserves/ Share Buybacks
0.00
0.00
0.00
0.00
0.00
0.00
Decrease in Term Liabilities
47.29
47.29
47.29
47.29
47.29
47.29
i. Increase in Fixed Assets
0.00
0.00
0.00
0.00
0.00
0.00
Increase in non-Current Assets
0.00
0.00
0.00
0.00
0.00
0.00
iii. Increase in Intangibles
Dividend paid
12.87
17.58
19.89
24.19
26.14
27.95
60.16
64.87
67.17
71.47
73.43
75.23
Surplus/ Deficit
27.00
32.16
32.51
38.19
38.98
39.93
Short Term Sources
Increase in Bank Borrowings
0.00
0.00
0.00
0.00
0.00
0.00
Increase in other Current Liab.
0.00
0.00
0.00
0.00
0.00
0.00
Decrease in Inventory
0.00
0.00
0.00
0.00
0.00
0.00
Decrease in Receivables
0.00
0.00
0.00
0.00
0.00
0.00
Decrease in Cash/Deposits/Govt Sec.
0.00
0.00
0.00
0.00
0.00
0.00
Decrease in Other Current Assets
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Short Term Uses
Increase in Inventory
0.00
0.00
0.00
0.00
0.00
0.00
Increase in Receivables
0.00
0.00
0.00
0.00
0.00
0.00
Increase in Cash/Deposits/Govt Sec.
27.00
32.16
32.51
38.19
38.98
39.93
Increase in Other Current Assets
0.00
0.00
0.00
0.00
0.00
0.00
Decrease in Other Current Liab.
0.00
0.00
0.00
0.00
0.00
0.00
Decrease in Bank Borrowings
0.00
0.00
0.00
0.00
0.00
0.00
27.00
32.16
32.51
38.19
38.98
39.93
Summary of fund Flow Analysis
Long Term Sources
87.15
97.03
99.68
109.66
112.41
115.16
Long Term Uses
60.16
64.87
67.17
71.47
73.43
75.23
Surplus /Deficit (i-ii)
27.00
32.16
32.51
38.19
38.98
39.93
Short term sources
0.00
0.00
0.00
0.00
0.00
0.00
Short term uses
27.00
32.16
32.51
38.19
38.98
39.93
Surplus /Deficit (iii-iv)
(27.00)
(32.16)
(32.51)
(38.19)
(38.98)
(39.93)

CALCULATION OF BREAK EVEN LEVELS


M/s: GURUKRIPA COLD STORAGE, WAREHOUSING AND LOGISTICS-JORA (JAISINGH NAGAR)
Rupees in
LACS
Veriable
Projection Projection Projection Projection Projection Projection Projection
Particulars
%
2014-15 2015-16 2016-17 2017-18 2017-18 2018-19 2019-20
BREAK EVEN POINT
Sales
145.53
145.53
155.23
155.23
164.93
164.93
164.93
Variable Cost
I.Raw Material
100.00%
0.00
0.00
0.00
0.00
0.00
0.00
0.00
ii.Consumables
100.00%
0.30
0.32
0.35
0.37
0.41
0.43
0.46
iii.Direct Labour
60.00%
3.60
3.96
4.36
4.79
5.27
5.80
6.38
iv.Power & Fuel
60.00%
4.76
4.90
5.39
5.55
6.07
6.25
6.44
v.Selling Expenses
20.00%
0.00
0.00
0.00
0.00
0.00
0.00
0.00
vi.Other Variable Costs
Total Variable Costs
8.66
9.18
10.10
10.71
11.76
12.49
13.27
Percent of Sales
6%
6%
7%
7%
7%
8%
8%
Fixed Costs

95.37

83.35

72.51

62.28

53.02

46.15

38.18

Break Even Level of Sales


Percentage to Sales

101.40
70%

88.96
61%

77.55
50%

66.90
43%

57.09
35%

49.93
30%

41.52
25%

Cash Break Even of Sales

47.17
32%

41.73
29%

36.46
23%

31.04
20%

25.82
16%

22.59
14%

17.58
11%

Sensitivity to BEP
When sales go down
Sales (when down by)
Veriable costs also go down by
Contribution
Fixed Costs
BEP
% to Sales
Cash Break Even of Sales
% Sales

1%
1%

When RM cost goes up by


% can be passed on to customer
Sales will go up to
Veriable costs up by
Contribution
Fixed costs
BEP if RM cost goes up by
% to Sales
Cash Break Even of Sales
% Sales

1%

When Other Veriable costs up by


% can be passed on to customer
Sales will go up to
Other Veriable Cost up by
Contribution
Fixed Costs
BEP If Variable Expn. Go up by
% Sales
Cash Break Even of Sales
% Sales

1%
0%

1%

1%

1%

1%

144.07
8.57
135.50
95.37
101.40
70%
47.17
33%

144.07
9.09
134.99
83.35
88.96
62%
41.73
29%

153.68
9.99
143.69
72.51
77.55
50%
36.46
24%

153.68
10.60
143.08
62.28
66.90
44%
31.04
20%

163.28
11.64
151.65
53.02
57.09
35%
25.82
16%

163.28
12.36
150.92
46.15
49.93
31%
22.59
14%

163.28
13.14
150.14
38.18
41.52
25%
17.58
11%

145.53
8.66
136.87
95.37
101.40
70%
47.17
32%

145.53
9.18
136.35
83.35
88.96
61%
41.73
29%

155.23
10.10
145.14
72.51
77.55
50%
36.46
23%

155.23
10.71
144.52
62.28
66.90
43%
31.04
20%

164.93
11.76
153.18
53.02
57.09
35%
25.82
16%

164.93
12.49
152.45
46.15
49.93
30%
22.59
14%

164.93
13.27
151.66
38.18
41.52
25%
17.58
11%

145.53
8.75
136.78
95.37
101.46
70%
47.20
32%

145.53
9.27
136.26
83.35
89.02
61%
41.76
29%

155.23
10.20
145.04
72.51
77.61
50%
36.48
24%

155.23
10.82
144.41
62.28
66.95
43%
31.06
20%

164.93
11.87
153.06
53.02
57.13
35%
25.84
16%

164.93
12.61
152.32
46.15
49.97
30%
22.61
14%

164.93
13.41
151.53
38.18
41.56
25%
17.60
11%

130.98
8.66
95.37
104.03
26.95
51.00
77.95
37.59

130.98
9.18
83.35
92.52
38.45
44.25
82.70
31.92

139.71
10.10
72.51
82.60
57.11
38.42
95.53
26.24

139.71
10.71
62.28
72.99
66.72
33.39
100.10
20.57

148.44
11.76
53.02
64.77
83.67
29.04
112.70
14.90

148.44
12.49
46.15
58.64
89.80
25.27
115.07
9.22

148.44
13.27
38.18
51.45
96.99
22.01
119.00
3.55

3.07

3.59

4.64

5.87

8.57

13.48

34.55

Sensitivity to DSCR
When Sales go down
Sales (when down by)
Veriable costs also go down by
Fixed cost
Total cost
Operating Profits
Depriciation & non cash charges
Cash Accruals
Interest on TL
Repayments
Gross DSCR

10%
0%

Average Gross DSCR

0.30

When RM cost goes up by


% can be passed on to customer
Sales
Veriable costs sales go up to
Fixed cost
Total cost
Operating Profits
Depriciation & non cash charges
Cash Accruals
Interest on TL
Repayments
Gross DSCR
Average Gross DSCR

10%
0%

When Variable costs go up by


% can be passed on to customer
Sales
Veriable costs sales go up to
Fixed cost
Total cost
Operating Profits
Depriciation & non cash charges
Cash Accruals
Interest on TL
Repayments
Gross DSCR
Average Gross DSCR

10%
0%

145.53
8.66
95.37
104.03
41.50
51.00
92.50
37.59
0.00
3.46
0.30

145.53
9.18
83.35
92.52
53.01
44.25
97.26
31.92
0.00
4.05

155.23
10.10
72.51
82.60
72.63
38.42
111.05
26.24
0.00
5.23

155.23
10.71
62.28
72.99
82.24
33.39
115.63
20.57
0.00
6.62

164.93
11.76
53.02
64.77
100.16
29.04
129.20
14.90
0.00
9.67

164.93
12.49
46.15
58.64
106.29
25.27
131.57
9.22
0.00
15.27

164.93
13.27
38.18
51.45
113.48
22.01
135.49
3.55
0.00
39.21

145.53
9.53
95.37
104.89
40.64
51.00
91.64
37.59
0.00
3.44
0.42

145.53
10.10
83.35
93.44
52.09
44.25
96.34
31.92
0.00
4.02

155.23
11.10
72.51
83.61
71.62
38.42
110.04
26.24
0.00
5.19

155.23
11.78
62.28
74.06
81.17
33.39
114.56
20.57
0.00
6.57

164.93
12.93
53.02
65.95
98.99
29.04
128.02
14.90
0.00
9.59

164.93
13.73
46.15
59.89
105.05
25.27
130.32
9.22
0.00
15.13

164.93
14.60
38.18
52.78
112.15
22.01
134.17
3.55
0.00
38.83

RATIO ANALYSIS

...
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21

Particulars
RATIOS
Growth in Sales
Gross profit Ratio
PBDIT
PBDIT/sales
Operating Profits/Sales
PBT/Sales
PAT/Sales
Cash Accruals/ Sales
Sales/Equity
Sales / TTA
Interest Coverage (Interest/PBDIT)
PBDIT / Interest (Times)
Deferred Debt/ Equity
TOL/Equity
Current Ratio (CA / CL)
Current Ratio excluding TL Instalments
CA / TTA (%)
Inentory+Receivables as days of Net Sales
Bank Borrowings/Current Assets
RM content in sales
ROCE(PBDIT incl.Other income/TTA)

Rupees in
LACS
Projection Projection Projection Projection Projection Projection Projection
2014-15 2015-16 2016-17 2017-18 2017-18 2018-19 2019-20
0%
54.56%
130.10
89.40%
28.52%
28.52%
23.16%
58.24%
1.57
0.34
5147.53%
3.46
3.06
3.57
1.58
1.58
17.61%
0
0.00%
0%
30.71%

0%
58.58%
129.17
88.76%
36.42%
36.42%
29.48%
59.92%
1.19
0.36
37.58%
4.05
1.93
2.31
2.15
2.15
25.00%
0
0.00%
0%
31.79%

7%
63.93%
137.29
88.44%
46.79%
46.79%
37.75%
62.54%
0.95
0.39
26.54%
5.23
1.16
1.44
2.83
2.83
33.43%
0
0.00%
0%
34.32%

0%
66.49%
136.20
87.74%
52.98%
52.98%
42.70%
64.25%
0.74
0.39
20.01%
6.62
0.68
0.90
3.52
3.52
41.65%
0
0.00%
0%
34.12%

6%
70.02%
144.09
87.36%
60.73%
60.73%
48.89%
66.52%
0.62
0.40
12.95%
9.67
0.35
0.53
4.32
4.32
50.07%
0
0.00%
0%
35.29%

0%
71.54%
142.79
86.57%
64.45%
64.45%
51.62%
66.97%
0.50
0.39
9.55%
12.73
0.14
0.29
5.15
5.15
57.68%
0
0.00%
0%
33.83%

0%
72.09%
140.37
85.11%
68.80%
68.80%
55.06%
68.44%
0.42
0.37
4.12%
28.77
0.00
0.12
5.99
5.99
64.40%
0
0.00%
0%
31.90%

DSCR
Debt Service Coverage Ratio Calculations
Cash accruals
Any cash inflow(eg.sales tax deferal,
subsidy )
Interest on TL / Deffered Loans
Repayment Obligations of TL
Repayment of other deffered Loans
Total Repayment

84.75

87.20

97.08

99.73

109.71

110.46

112.88

37.59

31.92
0.00

26.24
0.00

20.57
0.00

14.90
0.00

10.22
0.00

4.21
0.00

37.59

31.92

26.24

20.57

14.90

10.22

4.21

Net Debt Service Coverage Ratio (DSCR)


Gross Debt Service Coverage Ratio (DSCR)
Average Net DSCR
Average Gross DSCR

0.00
3.25
0.21
#REF!

0.00
3.73

0.00
4.70

0.00
5.85

0.00
8.37

0.00
11.81

0.00
27.79

Security Coverage Ratio


Security Coverage Ratio
Net Block
Term Loan outstanding (including instalments)
Security Cover avilable (NB-TL/NB)

349.00
283.71
19%

304.75
236.43
22%

266.33
189.14
29%

232.94
141.86
39%

203.90
94.57
54%

178.63
47.29
74%

156.62
0.00
0%

Security cover including Collateral Security


Security Cover avilable ((NB+Collaeral-TL)/NB)

19%

22%

29%

39%

54%

74%

100%

M/s: GURUKRIPA COLD STORAGE, WAREHOUSING AND LOGISTICS-JORAKey


(JAISINGH
Indicators
NAGAR)
Key Indicators
Rupees in LACS
Projection Projection Projection Projection Projection Projection Projection
2014-15 2015-16 2016-17 2017-18 2017-18 2018-19 2019-20
Net Sales
145.53
145.53
155.23
155.23
164.93
164.93
164.93
Operating Profit
41.50
53.01
72.63
82.24
100.16
106.29
113.48
(Net) Other income
0.00
0.00
0.00
0.00
0.00
0.00
0.00
PBDIT/Sales
89.40% 88.76% 88.44% 87.74% 87.36% 86.57% 85.11%
PBT/Sales
28.52% 36.42% 46.79% 52.98% 60.73% 64.45% 68.80%
PAT
33.70
42.90
58.60
66.29
80.63
85.14
90.82
PAT/Net Sales
23.16% 29.48% 37.75% 42.70% 48.89% 51.62% 55.06%
Cash Accruals
84.75
87.20
97.08
99.73
109.71
110.46
112.88
Cash Accruals/Sales
58.24% 59.92% 62.54% 64.25% 66.52% 66.97% 68.44%
Paid up Capital (PUC)
69.00
69.00
69.00
69.00
69.00
69.00
69.00
TNW
92.59
122.63
163.65
210.05
266.49
327.49
392.69
Adjusted TNW (TNW-Investment in associates)
92.59
122.63
163.65
210.05
266.49
327.49
392.69
TOL/TNW
3.57
2.31
1.44
0.90
0.53
0.29
0.12
TOL/Adjusted TNW
3.57
2.31
1.44
0.90
0.53
0.29
0.12
C/R
1.58
2.15
2.83
3.52
4.32
5.15
5.99
C/R excluding T/L instalments due in 1 year
1.58
2.15
2.83
3.52
4.32
5.15
5.99
Net Sales/TTA (Times)
0.34
0.36
0.39
0.39
0.40
0.39
0.37
PBT/TTA (%)
9.80% 13.04% 18.15% 20.60% 24.53% 25.18% 25.79%
Operating costs/sales(%)
71.48% 63.58% 53.21% 47.02% 39.27% 35.55% 31.20%
Bank Finance / Current Assets (%)
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Inv + Rec. /N.S. (DAYS)
0
0
0
0
0
0
0
NWC / CA (%)
36.60% 53.45% 64.64% 71.56% 76.87% 80.57% 83.31%