M/s Mr.

Rashid Khan
BALANE SHEET FOR THE PERIOD

Figure for Figure for Figure Figure for

LIABILITIES 2018 2019 for2020 2021
Share Capital
Authorised Shares of Rs 10/-Each Issued
Authorised Shares of Rs 10/-Each suscribed
Preference Shares of Rs 10/-Each suscribed
Equity Shares of Rs 10/-Each Rs 5/_ called up
Preference Shares of Rs 10/-Each Rs 5/- called up
Less Calls Unpaid
(i) By Directors
(ii) By Others
Add Forfetied Shares
(a) of the above shares
Shares are alloted as fully paid pursuant to
a contract withot payments being received
in cash
(b) of the above shares
Shares are alloted as fully paid up by way of
bonus shares.
(2) RESERVES AND SURPLUS
(1) Capital reserve
(2) Capital redemption Reserve
(3) securities Premium a/c
(4) Other Reserves ( Less Debit Balance
in profit and Loss account )

(5) Surplus (balance in Profit & loss Account

after providing for proposed allocations,
namely , Dividend, bonous, or reserves))
(6) Proposed additions to reserves
(7) Sinking Fund
(3) SECURED LOANS
(1) Debentures
(2) Loans and advances from banks
(3) Loans and advances from Subsidiaries
(4) Other Loans and Advances
(5) Interest accured and due on secured Loans
Figure for
2022
 FINANCIAL INDICATORS Mr.Rashid Khan

Sr. No. Description Actual Actual Estimate Projection

YEAR - > 31.03.2018 31.03.2019 31.03.2020 31.03.2021

A. CURRENT LIABILITIES
i) Bank Borrowings
ii) Term Loan Installments due within 0.4 0.6 0.6 0.6
One Year
iii) Deposit / Unsecured Loan
iv) Sundry Creditors 4.85 5.78 6.43 7.22
v) Provision/Advance Payment
vi) Other Current Liabilities
CURRENT LIABILITIES Total 5.25 6.38 7.03 7.82
(A)
B. TERM LIABILITIES 2.65 2.05 1.45 0.85
C. NET WORTH
i) Capital 6.31 8.11 10.19 17.6
ii) General Reserve
iii) Quasi Capital
iv) Share Application Money
Sub Total (i+ii+iii) 6.31 8.11 10.19 17.6
Less: Intangible Assets
iii) Net Worth 6.31 8.11 10.19 17.6
D TOTAL LIABILITIES (A+B+C) 14.21 16.54 18.67 26.27

E. CURRENT ASSETS
i) Cash & Bank Balance 0.35 0.81 0.93 2.47
ii) Receivables 1.26 1.9 2.52 5.68
iii) Inventory 7.36 8.59 9.73 10.34
iv) Loans & Advances
v) Other Current Assets 4.33 4.33 4.33 5.64
CURRENT ASSETS 13.3 15.63 17.51 24.13
TOTAL (E)
F. NET FIXED ASSETS 0.91 0.91 1.16 2.14
G. ADVANCES / INV. IN
SUBSIDIARY ASSOCIATE
CONCERNS
H. OTHER NON-CURRENT
ASSETS
I. TOTAL ASSETS: (E+F+G+H) 14.21 16.54 18.67 26.27
J. FINANCIAL PERFORMANCE 31.03.2018 31.03.2019 31.03.2020 31.03.2021
i) Net Sales 15.56 18.67 25.97 28.66
ii) Gross Profit 6.66 6.8 8.47 9.03
iii) Depreciation
iv) Taxation
v) Net Profit 6.47
vi) Interest 0.19
vii) Profit Retained 6.47
Gross Sales 15.56 18.67 25.97 28.66
Gross Purchase 10.07 13.1 18.64 20.24
K. RATIO ANALYSIS

i) Creditors/Purchase (months) 5.78 5.29 4.14 4.28

ii) Inventory/Purchase (months) 8.77 7.87 6.26 6.13
iii) Current Ratio 2.53 2.45 2.49 3.09
iv) Total Debt Equity Ratio 1.25 1.04 0.83 0.49
iv) Gross Profit / Sales % 42.80 36.42 32.61 31.51
v) Net Profit / Sales % 41.58 0.00 0.00 0.00
vi) Debtors / Sales (months) 0.97 1.22 1.16 2.38
vii) Net Working Capital 8.05 9.25 10.48 16.31
viii) Interest Coverage Ratio 35.05 #DIV/0! #DIV/0! #DIV/0!
ix) Current Asset Turnover Ratio 1.81 1.78 2.12 1.79

Assessment of Working Capital

Limit
Turnover Method 31.03.2018 31.03.2019 31.03.2020 31.03.2021

a) Gross Sales 15.56 18.67 25.97 28.66

b) Total WC (25% of Sales) 3.89 4.67 6.49 7.17
c) Bank Finance (20% of Sales) 3.11 3.73 5.19 5.73
d) Margin, Higher of
- 5% of sales or 0.78 0.93 1.30 1.43
- Projected NWC 8.05 9.25 10.48 16.31

Modified MPBF Method

a) Total Current Assets 13.3 15.63 17.51 24.13
b) Current Liabilities 4.85 5.78 6.43 7.22
(other than bank borrowing
c) Working Capital Gap 8.45 9.85 11.08 16.91
d) Margin, higher of
- 25% of Current Assets 3.33 3.91 4.38 6.03
- Projected WC 8.05 9.25 10.48 16.31
e) MPBF (c-d) 5.13 5.94 6.70 10.88
NET PROFIT/LOSS- PAT 6.47 0.00 0.00 0.00
GROSS PROFIT- PBDT 6.66 0.00 0.00 0.00
PBDIT 6.66 0.00 0.00 0.00
CASH ACCRUAL 6.47 0.00 0.00 0.00
GROSS PROFIT MARGIN 42.80 0.00 0.00 0.00
PAT/NET SALES 0.42 0.00 0.00 0.00
PBTD/NET SALES 0.43 0.00 0.00 0.00
PBDIT/NET SALES 0.43 0.00 0.00 0.00
NET PROFIT MARGIN 41.58 0.00 0.00 0.00
Projection Projection Projection Projection

31.03.2022

0.6

8.18

8.78 0 0 0

0.25 0 0

23.01

23.01 0 0 0

23.01 0 0 0
32.04 0 0 0

3.12
7.83
12.42

5.96
29.33 0 0 0

2.71

32.04 0 0 0
31.03.2022 0 0 0
32.08
10.4

32.08 0 0 0
23.76

4.13 #DIV/0! #DIV/0! #DIV/0!

6.27 #DIV/0! #DIV/0! #DIV/0!
3.34 #DIV/0! #DIV/0! #DIV/0! >1.1
0.39 #DIV/0! #DIV/0! #DIV/0! <5:1
32.42 #DIV/0! #DIV/0! #DIV/0!
0.00 #DIV/0! #DIV/0! #DIV/0!
2.93 #DIV/0! #DIV/0! #DIV/0!
20.55 0.00 0.00 0.00
#DIV/0! #DIV/0! #DIV/0! #DIV/0! >1.5
1.58 #DIV/0! #DIV/0! #DIV/0! >1.75

31.03.2022 0 0 0

32.08 0 0 0
8.02 0.00 0.00 0.00
6.42 0.00 0.00 0.00

1.60 0.00 0.00 0.00

20.55 0.00 0.00 0.00

29.33 0 0 0
8.18 0 0 0

21.15 0 0 0

7.33 0.00 0.00 0.00

20.55 0.00 0.00 0.00
13.82 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 #DIV/0! #DIV/0! #DIV/0!
0.00 #DIV/0! #DIV/0! #DIV/0!
0.00 #DIV/0! #DIV/0! #DIV/0!
0.00 #DIV/0! #DIV/0! #DIV/0!
0.00 #DIV/0! #DIV/0! #DIV/0!
Sr. No. Description Estimation Projection Projection Projection Projection Projection Projection Projection
YEAR - > 31.03.2012 31.03.2013 31.03.2014 31.03.2015 31.03.2016 31.03.2017 31.03.2018 31.03.2019
Services
Net Profit After Tax 6.47 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Interest 0.19 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Depreciation 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total 6.66 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Debt
Interest on Term Loan
Interest on Cash Credit Limit 0.19 0 0 0 0 0 0 0

Principal Installment on Term 3 4.6 4.6 4.6 3.1 1.6 1.34 1.97 1.15
Loan
Total 0.19 3.00 4.60 4.60 4.60 3.10 1.60 1.34
DSCR During the Year 35.052631579 0 0 0 0 0 0 0
Average DSCR 0.00