12/22/2018 Detail Project Report

The Crepe Café

Chandrakanth Nenavath
TRICOR NUMBER :
Contact Number:
Table of Contents
Executive Summary....................................................................................................................................... 2
Why Crepe Café ............................................................................................................................................ 3
Mission .......................................................................................................................................................... 6
Pricing and Profitability ................................................................................................................................. 7
Market Segmentation ................................................................................................................................... 8
Market Analysis............................................................................................................................................. 9
Target Market Segment Strategy ................................................................................................................ 10
Strategy and Implementation Summary ..................................................................................................... 10
Competitive Edge ........................................................................................................................................ 11
Market Demand: ......................................................................................................................................... 11
Market Size & Growth................................................................................................................................. 12
Marketing Program ..................................................................................................................................... 14
Word-of-mouth/In-store Marketing ....................................................................................................... 14
Grand Opening celebration..................................................................................................................... 14
Local Store Marketing ............................................................................................................................. 15
Local Media ............................................................................................................................................. 15
Website ................................................................................................................................................... 15
Sales Strategy .............................................................................................................................................. 15
Growth of Crepe Café ................................................................................................................................. 16
Financials:.................................................................................................................................................... 17
Source of Funds And Applicatioon of Funds ........................................................................................... 17
OPERATING STATEMENT......................................................................................................................... 19
ANALYSIS OF BALANCE SHEET................................................................................................................. 22
PERFOMANCE & FINANCIAL PARAMETERS............................................................................................. 28
FUNDS FLOW STATEMENT ...................................................................................................................... 30
PROJECTED TRADING, PROFIT & LOSS ACCOUNT ................................................................................... 32
PROJECTED BALANCE SHEET AS ON ........................................................................................................ 34
NET WORKING CAPITAL .......................................................................................................................... 36
COMPUTATION OF MAXIMUM PERMISSIBLE BANK FINANCE FOR WORKING CAPITAL ........................ 38
WORKING OF DEPRECIATION ................................................................................................................. 39
SCHEDULE FOR REPAYMENT OF PROPOSED TERM LOAN ...................................................................... 42

1
Executive Summary
The Crêpe Café is BFC Retail Group’s first fast casual franchise. Launched in 2001 by
French-Australian entrepreneurs, the pioneer restaurant was located in Surfers
Paradise, Queensland, Australia where it was embraced as a fun, fresh and unique
way of dining. It spread throughout the country, providing an upper fast food concept,
with its unique and signature product, the crêpe. In 2007, The Crêpe Café expanded
into the Middle East as an elegant fast casual café where it is still continuing to grow
today. Spanning two continents, The Crêpe Café is tailored to suit our customers’
needs based on culture and geographic preferences. Focusing on more familiar
flavors based on each shop’s location, our cafés have a strong following of people who
enjoy every day flavors with a twist. The eye-catching color scheme of yellow and
black is recognized internationally as a place where delicious meals and visual
enjoyment come together for a unique dining experience.

Our cafés are designed with your enjoyment at its center. The unique cooking process
of the crêpe, made in front of the customers, can be enjoyed as an entertaining 5 step
process. Watch your crêpe as it is poured, flipped and filled with our fresh ingredients
straight from the market, and enjoy the fun folding and savvy serving. Filled with a
variety of sweet and savory ingredients from fresh vegetables, fruits to meat and
dairy, we guarantee freshness from start to finish. The crêpe can be eaten hot or cold
any time of the day as a dine-in, take-out or on the go option.

The Crêpe Café is a unique and exciting fast casual food “Creperie” franchise created
in Australia in 2001 and present now in 8 countries in Australia and Middle East. The
Crêpe Café brand is part of BFC Retail Group. The Crêpe Café is a rising member of the
popular fast casual café/restaurant segment and has carved a unique niche market
by focusing on fresh, healthy ingredients for made-to-order traditional savory and
sweet crêpes, waffles, pancakes and omelets. Cooked fat-free and quickly on a hot
round griddle in front of customers to create a theatrical effect in a pristine clean
environment, the products are served all day as breakfast, lunch or dinner or as a

2
snack in between. They are consumed in a contemporary café atmosphere, with
trendy designs and a cozy ambiance or as take away.

The Crêpe Café complements its meals with its own special blend of coffee and serves
also a full range of hot and iced drinks as well as fresh juices and ice cream. In larger
shops, a limited range of salads and soups are also available. The Crêpe Café appeals
to a large range of consumers from young professionals, families and retirees and it
attracts both sexes, with a small majority being females in most regions. The concept
has been extremely well received by several ethnicities familiar with the product.
This versatile concept is adaptable to a range of situations such as street cafes, corner-
shops or kiosks in shopping malls, as well as mobile karts and van to cater for public
or private events. Initially the Crêpe Café began as a small shop then evolved to kiosks
of around 30 sqm in shopping malls. Since then, it has progressed to full Cafés
(between 85 to 250 sqm) in shopping malls or street locations where a great deal of
focus is put on comfort, ambiance and overall quality of the customer experience. We
strive to make the experience of going to a The Crêpe Café outlet a memorable and
pleasing moment that will spark the beginning of a lasting relationship of loyalty and
mutual satisfaction.

Why Crepe Café

A new concept

• Limited to no direct competition

• A visual show

• A fresh & healthy image

• Trading all day

• Low food cost and no food wastage

3
• Easy training and operation

• Limited daily preparation time and staff requirements

• Flexibility of crêpes

• Diverse range of products

• Competitive pricing

• A versatile concept welcomed by shopping malls.

A unique new concept: the concept is based on an authentic food tradition, which
dates back centuries but has not truly been explored yet. There are not many new
innovative food concepts that can be introduced in the market with global appeal.

Limited to no direct competition: there are very few recognized names in the Crêpe
industry or segment, especially at the global level. The majority of the competition
does not put crêpes at the center of their concepts or, if they do, they usually use
different preparation and cooking techniques. Currently, there is no genuine French
style-crêpes company with a franchisee system in place and a worldwide reach.

A visual show: making crêpes is both entertaining for the crêpe-maker and the
customer who can watch the crêpe being “created” in front of his/her eyes. The good
smell of the crêpes and waffles when they are cooked also attract customers.

This provides a strong point of differentiation compared to other food brands. This
theatrical effect, in a clean and pristine environment, is a great marketing tool, which
grabs people’s attention and gives them the opportunity to (re)discover our products
and indulge themselves now or at a later stage.

4
A fresh & healthy image: since crêpes are prepared in front of customers, they are
assured that the products used are fresh and appetizing. In people’s minds, they feel
more comfortable when they are able to watch the whole process and realize we do
not hide anything. Also, they can notice how healthy our cooking process actually is
since we do not use any fat to cook crêpes and how fresh and healthy our ingredients
are. Trading all day: crêpes are extremely flexible products and can be filled with
nearly everything, from savory to sweet ingredients, depending on what people feel
like at a given time.

This means that due to the nature and appeal of our products, customers can eat
crêpes for any meal of the day (or as a snack), and it gives our franchisees the
opportunity to maximize their daily sales.

Easy training and operation: making crêpes is not a difficult process once the person
has been properly trained. Everyone can make crêpes, but the training makes a
crucial difference in terms of quality of finished products, efficiency and good running
of operations. Finally, the best part about making crêpes is that it is fun!

The area is in need of a warm and friendly place with excellent food. A place where
you always know you will get the best of everything. Crepe Café will feature a cozy
dining room and an elegant lounge. Comfortable furnishings and decor with soothing
warm tones. The lounge has comfy couches and antique love seats with a softly lit bar.
It will be the perfect place to stop in for a bite to eat, for a drink or for a small business
meeting. For extra comfort and to please a large group of people we will make up
special hors d' oeuvre platters for customers.

The menu will be inspired from different countries' specialties and appeal to a diverse
clientele. The restaurant will be open seven days a week. We will offer special theme
nights to attract new customers . The restaurant will be fine dining in a cozy
atmosphere. Warm colors, fresh flowers, soft music, candles and amazing artwork
from some of the areas most notable new artists. This will contribute to a sense of

5
community and give new artists a chance to show their work for a diverse clientele.
During the busy summer months you can also sit outside on our patio and we will
offer a special summer menu, featuring lighter fare, exotic drinks, as well as non-
alcoholic offerings. The patio and garden setting will be a fun and casual atmosphere
for the summer crowd.

Mission
Crepe Cafe is a great place to eat, combining an intriguing atmosphere with excellent,
interesting food. The mission is not only to have great tasting food, but have efficient
and friendly service because customer satisfaction is paramount. We want to be the
restaurant choice for all families and singles, young and old, male or female. Employee
welfare will be equally important to our success. Everyone will be treated fairly and
with the utmost respect. We want our employees to feel a part of the success of my
Restaurant. Happy employees make happy guests.

We will combine menu variety, atmosphere, ambiance, special theme nights and a
friendly staff to create a sense of 'place' in order to reach our goal of over all value in
the dining/entertainment experience. We want fair profits for the owners, and a
rewarding place to work for the employees.

My Restaurant objectives for the first three years of operation includes:

Keeping food cost under 35% revenue.

Keeping employee labor cost between 24-29% of revenue.

Stay as a small restaurant with excellent food and service.

Averaging sales between $1,000,000-1,500,000 per year.

Promote and expand Leave it to Linda Catering in New Jersey & New York City.
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Expand our marketing and advertising in New Jersey and New York.

Achieve 12% return on investment to investors for the first two years and 15% for
the next three years.

Pricing and Profitability

We anticipate our total sales allocation to be 85% restaurant sales and 15% catering
sales. The combined cost of sales will be 33% producing a gross profit of 67% on total
sales.

Prices will be competitive with other upscale restaurants in the area. However, it is
the strategy of Crepe Café Restaurant to give a perception of higher value than its
competitors, through its food, service and entertainment.

7
Market Segmentation
Crepe Café Restaurant intends to cater to a wide group of people. We want everyone
to feel welcome and relaxed in a cozy atmosphere with a wide and varied menu. It is
our goal to have "something for everyone" everyday on our menu. In looking at our
market analysis, we have defined the following groups as targeted segments.

The Business Man: They work hard all day and often stay overnight in a strange city.
He needs a competent establishment that helps impress his clients and prospects.
Afterward, they want to relax and use the money they are making. They are the people
that spend the most on drinks, food and tips.

Happy Couples: The restaurant will have an intimate, romantic, sophisticated

atmosphere that encourages people to bring dates and to have couples arrive. Crepe
Café wants to be a search place where people meet each other and develop a network.
These young couples are generally very successful but balanced and won't be
spending as much on drinks.

The Family: The perfect place for a family dinner. Families will come for the
accommodative menu and friendly service. The excellent value in their meals will
keep Crepe Café in favor with the parents.

High-end Singles: We will attract them with our decor and layout. Our international
menu, striking artwork, wine tasting evenings and events, excellent service and
engaging clientele will confirm the feeling of being in "the coolest place" in Monmouth
County.

Tourists: Long Branch is a city that attracts many vacationers during the summer
months of May through September. Crepe Café will be a destination with its attractive
atmosphere, international menu, and outdoor patio.

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Market Analysis
Year 1 Year 2 Year 3 Year 4 Year 5

Potential Growth CAGR

Customers

Business Man 17% 14,280 16,708 19,548 22,871 26,759 17.00%

Happy Couples 14% 8,925 10,175 11,600 13,224 15,075 14.00%

Tourists 15% 3,570 4,106 4,722 5,430 6,245 15.00%

The Family 13% 5,355 6,051 6,838 7,727 8,732 13.00%

High-end Singles 12% 3,570 3,998 4,478 5,015 5,617 12.00%

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 Total 14.99% 35,700 41,038 47,186 54,267 62,428 14.99%

Target Market Segment Strategy

Crepe Café Restaurant will focus on attracting a wide and diverse clientele ages 25-
60.

We want the business man, happy couples, high-end singles, families, tourists with
money, wealthy image seekers and compulsive spenders. We focus on these specific
groups because these are the types of people who frequent other restaurants and bars
in the area. They are the ones that are willing to spend their money on good dining
and service at a value price. We generally know the characteristics of our clientele
with the available demographics.

Our Geographic’s include people from the High class, Middle Class area, restaurant
patrons from neighboring cities, and tourists from other cities, states and other
nations. The characteristics of our clientele will be people who are creative,
entertaining and sophisticated diners.

Strategy and Implementation Summary

Our strategy is simple, we intend to succeed by giving people a combination of
excellent and interesting food in an environment that appeals to a wide and varied
group of successful people. We will focus on maintaining quality and establishing a
strong identity in our community. Our main focus in marketing will be to increase
customer awareness in the surrounding communities. We will direct all of our tactics
and programs toward the goal of explaining who we are and what we do. We will keep
our standards high and execute the concept so that word-of-mouth will be our main
marketing force. We will create an appealing and entertaining environment with
unbeatable quality at an exceptional price. An exciting and friendly restaurant, we
will be the talk of the town. Therefore, the execution of our concept is the most critical

10
element of our plan. All menu items are moderately priced for the area. While we are
not striving to be the lowest-priced restaurant, we are aiming to be the value leader.

Competitive Edge
Our competitive edge is the menu, the chef, the environment, the management, the
service and our friendly place! We will have an international menu and our food will
be made with the freshest ingredients and produce available. The chef has an
excellent taste for what fine dining is and requires. Our environment is elegant and
comfortable and our decor is warm and relaxing. Great service is very important to
us. The management and servers will handle every detail to make customer's special
evening even more special! All this and our great atmosphere will make customers
want to come back again and again!

Market Demand:
The Indian Cafe industry is worth Rs.75, 000 crores and is growing at an annual rate
of 7%. The industry is highly fragmented with 1.5 million eating outlets, of which a
little more than 3,000 outlets form the organized segment. However, the organized
segment is rapidly growing at an annual rate of 16%. Quick service segment is the
clear winner in the eating out market with a growth rate of 21%.

Organized Segment is expected to reach Rs.22, 000 crore by 2017, driven by:

Rising disposable income

Nuclear family structure

Increasing working population

Rapid urbanization and consumerism. Increased private equity interest

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Market Size & Growth
The total retail market is worth Rs 204,438 Cr growing at 23-24 per cent and is
expected to touch Rs 380,000 Cr by end of 2017.

Modern retail is estimated at 13 per cent of this total market and is expected to grow
by 30-31 per cent, a much higher growth rate. Retail expansion grew at an average of
31- 35 per cent in terms of a number of outlets and retail space with average same-
store revenue growth being at around 16 per cent.The market segmentation of
dynamic foodservice segment is very challenging with its diversification and multi-
offering.

There are four key components of the market

•Chain of foodservice outlets
• Standalone foodservice outlets
• Standalone foodservice outlets within hotels
• Other foodservice formats which are not organized.

Particulars Description

Food and ₹ 75,000 Cr

Beverage

Industry Size

Industry
Growth Rate
CAGR of 20%pa

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Main Services
Contribution
% Café – 9%

Quick Service Cafe (QSR) – 45%

Premium Casual Dining Cafes (PCDR) – 7%

Affordable Casual Dining Cafes (ACDR) – 25%

Fine Dining Cafe (FDR) – 3%

Pubs, Bar Café & Lounges (PBCL)– 5%

Frozen Desert/IC– 6%

Top 5 Brands McDonald’s

by sales
Subway

Burger King

Wendy’s

Starbucks

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Marketing Program
We will employ three different marketing tactics to increase customer awareness of
Crepe Café Restaurant. Our most important tactic will be word-of-mouth/in-store
marketing. This will be by far the cheapest and most effective of our marketing
programs.

Word-of-mouth/In-store Marketing
V.I.P. Party - We will host a V.I.P. Dinner before the 'Grand Opening.' This will serve
the dual purpose of training our staff and introducing ourselves to the community.
The list of individuals we will invite comes from the Chamber of Commerce.

Grand Opening celebration.

Once a month invite a new local artist to show their work in the lounge.

"Restaurant Night" - Every Monday night we will have a special evening for
restaurant people.

Valentine's Day.

Independence day

Dassara Festive

Diwali Festive

New Year Eve

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Local Store Marketing
Make a brochure for the large hotels and popular bed & breakfast establishments in
town to provide to their guests, containing interior pictures of our restaurant, menus
and prices.

There are several nursing homes in the city of Long Branch. We will approach them
to sponsor meals for the elderly. This will offer us higher visibility to a group that may
not be as mobile and we'll be contributing to the community in a material way. Word-
of-mouth referral is very powerful and particularly amongst the elderly to both their
peers and their extended families.

Local Media
Newspaper campaign - Placing several large ads throughout the month to deliver our
concept to local area.

Direct mail piece - Containing interior pictures of our restaurant, our menu, "Theme
Nights," catering and an explanation of our concept.

Website
Target marketing to businesses for regular business lunch and dinner entertaining.

Sales Strategy
Our sales plan is to establish and maintain position with our local, IT employees and
NRI customers. The strategy is to build more customers in order to increase revenue.
Sales in our business is client service. It is repeat business. We will focus on making
all our customers happy with our food, service and entertainment options. Our
strategy in the restaurant is to have an experienced staff that know the food. We will
train every new employee so they will fit in with Crepe Cafe concept, which is
"Wonderful food, reasonably-priced wine and knowledgeable service in an
outstanding atmosphere."

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Growth of Crepe Café
Opening The Crêpe Café in Thalateen

BFC Retail Group is pleased to announce the newest opening of The Crêpe Café
franchise in Thalateen Street, Riyadh, Kingdom of Saudi Arabia. This new street café
is expected to become another star of The Crêpe Café Riyadh alongside the first outlet
located at Galleria Mall. A 3rd outlet is already under construction on Prince Turki
Avenue so keep an eye out for more news to come.

The café in Thalateen endeavors to become the next “hot spot” where people will
gather with friends and family. With its unique...

Regional KSA Franchisees’ Conference

Our 3 area developers of The Crêpe Café in Saudi Arabia and their teams joined BFC
Retail Group for a conference in the Kingdom of Bahrain in February 2012 to set out
the road map to strengthen the development of our brand in the fastest growing
market of the Arabic Gulf.

The recent and ongoing growth of Saudi Arabia is prompting the area developers and
BFC to consolidate their strength and resources to better tackle today’s challenges. A
quality logistics chain, high consistency and efficient supply...

Opening The Crêpe Café in Mall of Arabia

BFC Retail Group is delighted to announce the successful opening of The Crêpe Café
franchise in the Mall of Arabia, Kingdom of Saudi Arabia. This new café complements
the outlets already opened at Roshana Mall and Stars Avenue making Jeddah the city
in the Middle East with the highest number of outlets opened under The Crêpe Café
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brand.Mall of Arabia is one of the largest malls of Jeddah and is characterized by
spacious surfaces and beautifully conceived Arabic design that blends tradition with
modernity....

Opening The Crêpe Café in Dhahran Mall

BFC Retail Group is pleased to announce the newest opening of the successful The
Crêpe Café franchise in Dhahran Mall, Kingdom of Saudi Arabia by franchisee for
Eastern Province Mr. Mohammed Al-Arfaj.Dhahran Mall is home to the first The Crêpe
Café in the Eastern Province and the fourth in all of the Kingdom of Saudi Arabia. The
Crêpe Café is quickly spreading throughout this region to accommodate their loyal
customers with a great service in the most convenient locations.

Financials:
CREPE CAFE

Source of Funds And Applicatioon of Funds

Sources of Amount (Rs) Application of Amount (Rs)

Funds Funds
Capital 750,000 Furniture 3,800,000
Subsidy 4,050,000 Plant & Machinery 5,400,000
Loan 6,800,000 Computer 100,000
Preoperative Expenditure 1,000,000
Security Deposit 1,300,000

11,600,000 11,600,000

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 Total Investment
750,000

4,050,000
6,800,000

Capital Subsidy Loan

Project Cost
6,000,000
5,400,000

5,000,000

3,800,000
4,000,000

3,000,000

2,000,000
1,300,000
1,000,000
1,000,000
100,000
-
Furniture Plant & Computer Preoperative Security
Machinery Expenditure Deposit

18
 CREPE CAFE

OPERATING STATEMENT
(Rs. In
Lacs)
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
PARTICULARS Current Next Next Next Next Next Next Year
Yr Year Year Year Year Year
Projecte Project Project Project Project Project Projected
d ed ed ed ed ed

1 Income/Sales
Sales 51.20 312.00 349.44 377.40 407.59 440.19 475.41
Other Revenue - - - - - - -
2 Total Sales 51.20 312.00 349.44 377.40 407.59 440.19 475.41
3 % rise/fall in net - 509.38 12.00% 8.00% 8.00% 8.00% 8.00%
Income as %
compared to
previous year
(Annualised)
4 Expenditure
i) Material 20.48 115.44 104.83 113.22 122.28 132.06 142.62
Consumed
ii) Power & Fuel 2.00 13.20 13.86 14.55 15.28 16.04 16.85
iii) Rent 3.00 18.00 18.90 19.85 20.84 21.88 22.97
iv) Other direct 11.26 68.64 76.88 83.03 89.67 96.84 104.59
expenses
v) Depriciation 6.15 11.42 9.81 8.45 7.30 6.32 5.48
vi) Sub-total (I to 42.89 226.70 224.28 239.10 255.37 273.15 292.51
iv)
vii) Add: opning - - - - - - -
stock-in-
process
Sub-Total 42.89 226.70 224.28 239.10 255.37 273.15 292.51
viii Deduct:Closing - - - - - - -
) stock-in-
process
ix) Cost of 42.89 226.70 224.28 239.10 255.37 273.15 292.51
Production
x) Add: opning 0.00 5.55 33.80 37.86 40.88 44.16 47.69
stock of Goods
Sub-Total 42.89 232.25 258.08 276.95 296.25 317.30 340.20
xi) Deduct:Closing 5.55 33.80 37.86 40.88 44.16 47.69 51.50
stock of Goods
xii) Sub-total (Total 37.35 198.45 220.22 236.07 252.09 269.61 288.70
Cost Of Sales)
5 Gross Profit[2- 13.85 113.55 129.22 141.33 155.49 170.58 186.71
4(xii)]
6 Gross Profit 27.06% 36.39% 36.98% 37.45% 38.15% 38.75% 39.27%
Ratio (%)
7 Selling,General 6.56 42.00 46.36 49.80 53.48 57.43 61.66
and

19
 Administrative
Expenditure
8 Operating 7.29 71.55 82.85 91.53 102.01 113.15 125.05
Profit/(loss)
before
Interest[5-7]
9 Interest 2.49 7.41 6.55 5.48 4.41 3.34 2.27
10 Operating 4.80 64.15 76.31 86.05 97.60 109.81 122.78
Profit/(loss)
after Interest
[8-9]
11( Add: Other
I) non-Operating
Income
(a) Other Income - - - - - - -
(b) Prior Period - - - - - - -
Adjustment
(c) Extra Ordinery - - - - - - -
item
Sub- - - - - - - -
Total(Income)
(ii) Deducted:
Other Non-
Operating Exp.
Sub- - - - - - - -
Total(Expense
)
(iii) Net of other - - - - - - -
non operating
Income/(expen
ses)
12 Prelimenry - 2.00 2.00 2.00 2.00 2.00 -
Expenses
Written off
13 Profit/(Loss) 4.80 62.15 74.31 84.05 95.60 107.81 122.78
before
tax[10+11(iii)-
12]
14 Provision for 1.44 18.64 22.29 25.22 28.68 32.34 36.83
taxation
15 Net 3.36 43.50 52.02 58.84 66.92 75.47 85.94
Profit/(loss)
[13-14]

20
 CREPE CAFE
OPERATING STATEMENT
(Rs. In
Lacs)
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
PARTICULARS Current Next Next Next Next Next Next
Yr Year Year Year Year Year Year
Projecte Project Project Project Projecte Project Projected
d ed ed ed d ed
16( Dividend - - -
a) Rate(%) - - - -
(b) Equity Dividend - - -
Paid- - - - -
Amount(Already
Paid + B/s
Provision)
(C) Dividend Tax - - -
- - - -
(d) Statutory - - -
/General - - - -
Reserve
17 Sub-Total - - -
[16b+c+d] - - - -
18 Retained Profit
[15-17] 3.36 43.50 52.02 58.84 66.92 75.47 85.94
19 Retained
Profit/Net Profit 100.00 100.00 100.00 100.00 100.00 100.00 100.00
(%)
20 Net Profit 6.56% 13.94% 14.89% 15.59% 16.42% 17.14% 18.08%
Ratio (%)
21 Retained Profit
[18] 3.36 43.50 52.02 58.84 66.92 75.47 85.94
22 Add: 5.48
depriciation 6.15 11.42 9.81 8.45 7.30 6.32
23 Add : - -
Preliminery & 2.00 2.00 2.00 2.00 2.00
Pre-Operative
Expenditure
written off (Prior
Period)
24 Net Cash
Accrual 9.51 56.92 63.83 69.29 76.22 83.79 91.43
25 Less:
Repayment
Obligation
(a) Towards Term 9.71
Loan 3.24 9.71 9.71 9.71 9.71 9.71
(b) Towards other - - -
loan,if any - - - -
26 Total 9.71
Repayment[25 3.24 9.71 9.71 9.71 9.71 9.71
a+b]

21
 27 Debt Service 9.41
Coverage Ratio 2.94 5.86 6.57 7.13 7.85 8.63
(24/26)
28 Average debt 1.88
Service Ratio 0.59 1.17 1.31 1.43 1.57 1.73

Balance Sheet:

CREPE CAFE

ANALYSIS OF BALANCE SHEET

(Rs. In
Lacs)
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
LIABILITIES Current Next Next Next Next Next Next Year
Yr Year Year Year Year Year
Projecte Project Project Project Projecte Project Projected
d ed ed ed d ed
CURRENT
LIABILITIES

1 Short term
borrowing from
bank (Including
bills purchased,
discounted and
excess
borrowing placed
on repayment
basis
(I) From applicant
bank
(ii From Other - -
) banks - - - - -
(iii of which BP and - -
) BD - - - - -
Sub-Total (A) - -
- - - - -
2 Short term
borrowing from
others
3 Sundary
Creditors
(I) For Goods 5.86
0.84 4.74 4.31 4.65 5.03 5.43
(ii For Expenses
)

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 4 Advance
payment from
Customers/
Deposits from
dealers
5 Provision for 36.83
Taxation 1.44 18.64 22.29 25.22 28.68 32.34
6 Dividend - -
Payable - - - - -
7 Other Statutory 1.98
Liabilities 0.21 1.30 1.46 1.57 1.70 1.83
(Due within one
Year)
8 Deposits/Installm 9.71
ents of Term 3.24 9.71 9.71 9.71 9.71 9.71
Loan/ DPGs/
Debentures etc.
(Due within one
Year)
9 Other Current 17.17
Liabilities and 11.41 11.82 13.00 13.94 14.94 16.02
Provision
(Due within one
Year)
(specifiy Major
Items)
Sub-Total (B) 71.56
17.14 46.22 50.77 55.09 60.06 65.34
10 TOTAL 71.56
CURRENT 17.14 46.22 50.77 55.09 60.06 65.34
LIABILITIES
[Total of 1 to 9
excluding 1(iii)

TERM LIABILITIES

11 Debenture
(not maturing
within one year)
12 Preferance
Shares
(Redemable
after one year)
13 Term Loans 16.19
(Excluding 68.00 64.76 55.05 45.33 35.62 25.90
Installments
Payable within
one year)
14 Deffered -
Payment Credits - - - - -
(Excluding
Installment due
within one Year)

23
15 Term Deposits
(Repayable after
one year)
16 Other Term 0 0 0 0 0 0 0
Liabilities
Unsecured Loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Long Term
Loans
Creditors For
Expenses
17 TOTAL TERM 16.19
LIABILITIES 68.00 64.76 55.05 45.33 35.62 25.90
[Item 11 to 18]
18 TOTAL 87.75
OUTSIDE 85.14 110.98 105.82 100.42 95.68 91.24
LIABILITIES
[Item 10+ Item
17]

CREPE CAFE

ANALYSIS OF BALANCE SHEET

(Rs. In
Lacs)
2018- 2019- 2020- 2021- 2022-23 2023- 2024-25
19 20 21 22 24
LIABILITIES Curren Next Next Next Next Next Next
t Yr Year Year Year Year Year Year
Project Project Project Project Project Project Projecte
ed ed ed ed ed ed d
NET WORTH

19 Partner's Capital 7.50 51.36 79.86 106.88 130.71 152.63 173.10

20 Statutory Resrves -
- - - - - -
21 Drawings
- 15.00 25.00 35.00 45.00 55.00 65.00
22 Other reserves -
40.50 - - - - -
23 Surplus(+) or Deficit (-
) in Profit and Loss 3.36 43.50 52.02 58.84 66.92 75.47 85.94
account
(Partners Current
Account)
24 NET WORTH [Item
19 to 23] 51.36 79.86 106.88 130.71 152.63 173.10 194.05
25 TOTAL LIABILITIES
[Item 18+24] 136.50 190.84 212.70 231.14 248.31 264.34 281.80

24
 CREPE CAFE

ANALYSIS OF BALANCE SHEET

(Rs. In
Lacs)
2018- 2019- 2020- 2021- 2022-23 2023- 2024-25
19 20 21 22 24
ASSETS Curren Next Next Next Next Next Next
t Yr Year Year Year Year Year Year
Project Project Project Project Project Project Projecte
ed ed ed ed ed ed d
CURRENT ASSETS

26 Cash & Bank Balance 19.18 34.99 55.85 73.74 88.45 100.58 110.22
27 Investment
(Other Loang Term
Investment)
(I) Government & Other
Than Trusteed
Securities
(ii) Fixed Deposit with
Bank
28( Receivables other 0.63 3.85 4.31 4.65 5.03 5.43 5.86
I) than deffered &
Exports
(Including bills
purchased and
discounted by bank)
(ii) Export receivable
(Including bills
Purchased and
discounted by banks)
29 Installements of
Deffered Receivables
(Due within one year)
30 Inventory
(I) Materials (Including
stores and Items used
in Process of
Manufacture)
(a) Imported
(b) Indigerious -
- - - - -
(ii) Stock-in-Process -
- - - - - -
(iii) Goods
5.55 33.80 37.86 40.88 44.16 47.69 51.50
(iv) Other Stores (Packing
Material)
Imported
Indigerious
31 Advances to Suppliers
of raw material and
stores/spares

25
 32 Advance Payment of
Taxes
33 Other Current Assets 14.30 34.78 43.06 50.69 58.81 67.11 76.15
(specify major Item)
34 TOTAL CURRENT
ASSETS [Item 39.65 107.42 141.08 169.97 196.44 220.80 243.73
26 to 33]

FIXED ASSETS

35 Gross Block (land & 93.00 86.85

Building,Plant & 75.43 65.62 57.17 49.86 43.54
Machinery, Capital
Work-in-Progress)
36 Depriciation to the
Date 6.15 11.42 9.81 8.45 7.30 6.32 5.48
37 NET BLOCK [Item
35-Item 36] 86.85 75.43 65.62 57.17 49.86 43.54 38.06

CREPE CAFE

ANALYSIS OF BALANCE SHEET

(Rs. In
Lacs)
2018- 2019- 2020- 2021- 2022-23 2023- 2024-25
19 20 21 22 24
ASSETS Curren Next Next Next Next Next Next
t Yr Year Year Year Year Year Year
Project Project Project Project Project Project Projecte
ed ed ed ed ed ed d
OTHER NON-CURRENT
ASSETS

38 Investment/Book
Debts/Advances/Depo
sits which are not
Current Assets
(I)( Investment in
a) Subsidiary
Companies/affiliates/e
xpansion
(b) Others
(ii) Advances to suppliers
of capital goods and
contractors
(iii) Deffered Receivables -
(Maturity exceeding - - - -
one year)
(iv) Others (Export
Incentives)
(v) Advance to Staff -
- - - -

26
39 Non-Consumable
stores and spares
40 Other Non-Current -
Assets (Including due - - - - -
from Partners)
41 TOTAL OTHER NON- -
CURRENT ASSETS - - - - - -
[Item 38 to 40]
42 Intangible Assets -
(patents, goodwill, 10.00 8.00 6.00 4.00 2.00 -
Preliminery
expenses,bad/doubtfu
l expenses not
provided for etc.)
43 TOTAL ASSETS
[Item 34+37+41+42] 136.50 190.84 212.70 231.14 248.31 264.35 281.79
44 TANGIBLE NET
WORTH [Item 41.36 71.86 100.88 126.71 150.63 173.10 194.05
24-42 ]
45 NET WORKING
CAPITAL 22.51 61.19 90.31 114.88 136.39 155.47 172.17
[Item(17+24)-
(37+41+42)]
46 Current Ratio(%)
2.31 2.32 2.78 3.09 3.27 3.38 3.41
47 Total outside
liablities/Tangible net 2.06 1.54 1.05 0.79 0.64 0.53 0.45
worth
48 Total Term
Liabilities/Tengible 1.64 0.90 0.55 0.36 0.24 0.15 0.08
Net Woth

Total Liabilities
136.50 190.84 212.70 231.14 248.31 264.34 281.80
Total Assets
136.50 190.84 212.70 231.14 248.31 264.35 281.79
Diffrance
0.00 0.00 0.00 (0.00) 0.00 (0.00) 0.00

27
 CREPE CAFE

PERFOMANCE & FINANCIAL PARAMETERS

(Rs. In
Lacs)
2018- 2019- 2020-21 2021-22 2022-23 2023- 2024-25
19 20 24
PARTICULARS Current Next Next Year Next Next Next Next
Yr Year Year Year Year Year
Project Project Projected Projecte Projecte Project Projecte
ed ed d d ed d
A PERFOMANCE

1 Partner's Capital
7.50 51.36 79.86 106.88 130.71 152.63 173.10

2 Current Account
3.36 43.50 52.02 58.84 66.92 75.47 85.94

3 Total Outside
liabilities 85.14 110.98 105.82 100.42 95.68 91.24 87.75

4 Total Tengible
Net worth 41.36 71.86 100.88 126.71 150.63 173.10 194.05

5 Net Sales
51.20 312.00 349.44 377.40 407.59 440.19 475.41

6 Total Operating
Income 4.80 64.15 76.31 86.05 97.60 109.81 122.78

7 Gross
Profit/(Loss) 13.85 113.55 129.22 141.33 155.49 170.58 186.71

8 Net Profit/(Loss)
3.36 43.50 52.02 58.84 66.92 75.47 85.94

9 Dividend -
- - - - - -

1 Dividend (%) -
0 - - - - - -

1 Retained
1 Profit/(Loss) 3.36 43.50 52.02 58.84 66.92 75.47 85.94

B FINANCIAL

28
1 Current Ratio
2.31 2.32 2.78 3.09 3.27 3.38 3.41

2 Debt Equity Ratio

1.66 1.39 0.99 0.77 0.63 0.53 0.45

3 Total outside
Liabilities/Tengibl 2.06 1.54 1.05 0.79 0.64 0.53 0.45
e Net Worth

4 Total
Inventory/Net 0.11 0.11 0.11 0.11 0.11 0.11 0.11
Sales

5 Receivables/
Gross Sales 0.01 0.01 0.01 0.01 0.01 0.01 0.01

6 Gross Profit/Total
Income 0.27 0.36 0.37 0.37 0.38 0.39 0.39

7 Net Profit/Total
Income 0.07 0.14 0.15 0.16 0.16 0.17 0.18

8 Net Profit/
Tengible Netwoth 0.08 0.61 0.52 0.46 0.44 0.44 0.44

9 Debt Service
Coverage Ratio 2.94 5.86 6.57 7.13 7.85 8.63 9.41
[In case of term
loan only]

1 Average Debt
0 Service Coverage 0.59 1.17 1.31 1.43 1.57 1.73 1.88
Ratio

Average Debt Service Coverage Ratio

2.00

1.50

1.00

0.50

-
YR 1 YR2 YR 3 YR 4 YR 5 YR 6 YR 7

29
 CREPE CAFE

FUNDS FLOW STATEMENT

(Rs. In
Lacs)
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
PARTICULARS Next Next Next Next Next Next
Year Year Year Year Year Year
Project Project Project Project Project Projecte
ed ed ed ed ed d

A SOURCES
1. LONG TERM SOURCES
a) Net Profit after Tax
3.36 43.50 52.02 58.84 66.92 75.47
b) Depreciation
11.42 9.81 8.45 7.30 6.32 5.48
c) Increase in Capital
28.50 27.02 23.84 21.92 20.47 20.94
d) Increse in Term Liabilities
e) Decrease in Fixed Assets
11.42 9.81 8.45 7.30 6.32 5.48
f) Decrease in other Non
Current Assets - - - - - -
g) Misc./ Preliminary Exp.
2.00 2.00 2.00 2.00 2.00
Total
41.92 38.83 34.29 31.22 28.79 26.43
2.SHORT TERM SOURCES
a) Increase in Bank Finance
- - - - -
b) Increase in Creditors
3.90 0.34 0.37 0.40 0.43
c) Increase in Other Current
Liabilities 25.17 4.99 3.97 4.59 4.88 5.79
d) Decrease in Inventory
- - - - -
e) Decrease in Receivables
- - - - - -
f) Decrease in Other Current
Assets -
Total
29.08 4.99 4.32 4.97 5.28 6.23
TOTAL SOURCES
71.00 43.81 38.61 36.19 34.07 32.65

B USES
1. LONG TERM USES
a) Net Loss
- - - - - -

30
b) Drawings
- - - - - -
c) Increase in Fixed Assets
- - - - - -
d) Increase in Non Current
Assets - - - - - -
e) Decrease in term Liabilities
3.24 9.71 9.71 9.71 9.71 9.71
f) Dividend
- - - - - -
Total
3.24 9.71 9.71 9.71 9.71 9.71
2. SHORT TERM USES
a) Decrease in Bank Finance
- - - - -
b) Decrease in Creditors
- 0.44 - - - -
c) Decrease in Other Current
Liabilities - - - -
d) Increase in Inventory
28.25 4.06 3.03 3.27 3.53 3.82
e) Increase in Receivables
3.22 0.46 0.34 0.37 0.40 0.43
f) Increase in Other Current
Assets 36.29 29.14 25.52 22.83 20.43 18.68
Total
67.76 34.10 28.89 26.47 24.36 22.93
TOTAL USES
71.00 43.82 38.61 36.19 34.08 32.64

LONG TERM SURPLUS (+) /

DEFICIT (-) 38.69 29.11 24.57 21.51 19.07 16.71

SHORT TERM SURPLUS (+) /

DEFICIT (-) (38.68) (29.12) (24.57) (21.50) (19.08) (16.70)

31
 CREPE CAFE
PROJECTED TRADING, PROFIT & LOSS ACCOUNT
(Rs.In
Lakhs)
Particulars 31. 31. 31. 31. 31. 31. 31. Particulars 31. 31. 31. 31. 31. 31. 31.
03. 03. 03. 03. 03. 03. 03. 03. 03. 03. 03. 03. 03. 03.
20 20 20 20 20 20 20 20 20 20 20 20 20 20
19 20 21 22 23 24 25 19 20 21 22 23 24 25
Pr Pr Pr Pr Pr Pr Pr Pr Pr Pr Pr Pr Pr Pr
oj oj oj oj oj oj oj oj oj oj oj oj oj oj
Opening 0.0 5.5 33. 37. 40. 44. 47. Sa 51. 31 34 37 40 44 47
stock 0 5 80 86 88 16 69 les 20 2.0 9.4 7.4 7.5 0.1 5.4
0 4 0 9 9 1
Purc 20. 11 10 11 12 13 14 Closi 5.5 33. 37. 40. 44. 47. 51.
hase 48 5.4 4.8 3.2 2.2 2.0 2.6 ng 5 80 86 88 16 69 50
s 4 3 2 8 6 2 stock

G 36. 22 24 26 28 31 33
r 27 4.8 8.6 7.2 8.5 1.6 6.6
o 1 6 1 8 7 0
s
s
P
r
o
fi
t
70. 72. 71. 70. 70. 70. 70.
83 06 16 80 80 80 80
% % % % % % %

56. 34 38 41 45 48 52 56. 34 38 41 45 48 52
75 5.8 7.3 8.2 1.7 7.8 6.9 75 5.8 7.3 8.2 1.7 7.8 6.9
0 0 8 4 8 1 0 0 8 4 8 1

Sala 11. 68. 76. 83. 89. 96. 10 Gro 36. 22 24 26 28 31 33

ries 26 64 88 03 67 84 4.5 ss 27 4.8 8.6 7.2 8.5 1.6 6.6
9 Pro 1 6 1 8 7 0
fit
Rent 3.0 18. 18. 19. 20. 21. 22.
0 00 90 85 84 88 97
Roy 2.5 15. 17. 18. 20. 22. 23.
alty 6 60 47 87 38 01 77
Elec 2.0 13. 13. 14. 15. 16. 16.
tricit 0 20 86 55 28 04 85
y

32
Printing 0.3 4.3 4.5 4.7 5.0 5.2 5.5
and 6 2 4 6 0 5 1
Stationer
y
Telephon 0.3 1.9 2.0 2.1 2.2 2.3 2.4
e& 2 2 2 2 2 3 5
Internet
Repair & 0.3 2.1 2.2 2.3 2.5 2.6 2.7
Maintan 6 6 7 8 0 3 6
ence
Marketing 2.5 15. 17. 18. 20. 22. 23.
and 6 60 47 87 38 01 77
Commissions
Professio 0.4 2.4 2.6 2.8 3.0 3.2 3.4
nal Fees 0 0 0 0 0 0 0
Total 22. 14 15 16 17 19 20
Expen 82 1.8 6.0 7.2 9.2 2.2 6.0
ses 4 0 3 7 0 7
PBI 13. 82. 92. 99. 10 11 13
DT 44 97 66 98 9.3 9.4 0.5
1 7 3
26. 26. 26. 26. 26. 27. 27.
26 59 52 49 82 14 46
% % % % % % %

Depriciai 6.1 11. 9.8 8.4 7.3 6.3 5.4

ons 5 42 1 5 0 2 8
Bank 2.4 7.4 6.5 5.4 4.4 3.3 2.2
Interest 9 1 5 8 1 4 7
Preliminary 0.0 2.0 2.0 2.0 2.0 2.0
Exp Written 0 0 0 0 0 0
Off
Total of 8.6 20. 18. 15. 13. 11. 7.7
Interest, 4 83 35 93 71 66 5
Dep
Profit 4.8 62. 74. 84. 95. 10 12
Befor 0 15 31 05 60 7.8 2.7
e Tax 1 8
9.3 19. 21. 22. 23. 24. 25.
7 92 27 27 46 49 83
% % % % % % %

T 1.4 18. 22. 25. 28. 32. 36.

a 4 64 29 22 68 34 83
x
Profit 3.3 43. 52. 58. 66. 75. 85.
After 6 50 02 84 92 47 94
Tax
6.5 13. 14. 15. 16. 17. 18.
6 94 89 59 42 14 08
% % % % % % %

33
 Total 36 22 24 26 28 31 33 Total 36 22 24 26 28 31 33
.2 4. 8. 7. 8. 1. 6. .2 4. 8. 7. 8. 1. 6.
7 81 66 21 58 67 60 7 81 66 21 58 67 60

PROJECTED BALANCE SHEET AS ON

(Rs.In
Lakhs)
LIABILITIE 31 31.0 31.0 31 31 31.0 31 ASSETS 31.0 31 31 31.0 31 31.0 31
S .0 3.20 3.20 .0 .0 3.20 .0 3.20 .0 .0 3.20 .0 3.20 .0
3. 20 21 3. 3. 24 3. 19 3. 3. 22 3. 24 3.
20 20 20 20 20 20 20 20
19 22 23 25 20 21 23 25
P Pro Pro P P Pro P Pro P P Pro Pr Pro P
ro j j ro ro j ro j ro ro j oj j ro
j j j j j j j
Capit 7. 51.3 79.8 1 1 152. 1 Fixed 86.8 7 6 57.1 49 43.5 3
al 5 6 6 0 3 63 7 Assets 5 5. 5. 7 .8 4 8.
0 6. 0. 3. 4 6 6 0
8 7 1 3 2 6
8 1 0
Add:-Net 3. 43.5 52.0 5 6 75.4 8
Profit 3 0 2 8. 6. 7 5.
6 8 9 9
4 2 4
Less- 0. 15.0 25.0 3 4 55.0 6 Current
Drawing 0 0 0 5. 5. 0 5. Assets
0 0 0 0
0 0 0
Add- 4 0.00 0.00 0. 0. 0.00 0. Closing 5.55 3 3 40.8 44 47.6 5
Generalre 0. 0 0 0 stock 3. 7. 8 .1 9 1.
serve 5 0 0 0 8 8 6 5
0 0 6 0
Total 5 79.8 106. 1 1 173. 1 Sundry 0.63 3. 4. 4.65 5. 5.43 5.
1. 6 88 3 5 10 9 Debtors 8 3 03 8
3 0. 2. 4. 5 1 6
6 7 6 0
1 3 5
Secured Loans, 13.0 1 1 13.0 13 13.0 1
Loans Deposits, 0 3. 3. 0 .0 0 3.
Advances 0 0 0 0
0 0 0
Bank 6 64.7 55.0 4 3 25.9 1 Investme 0.00 5. 1 15.0 20 25.0 3
8. 6 5 5. 5. 0 6. nts 0 0. 0 .0 0 0.
0 3 6 1 0 0 0 0
0 3 2 9 0 0
Advance 1.30 1 2 22.6 25 29.1 3
Tax 6. 0. 9 .8 1 3.
7 0 1 1
8 6 5
Current
Liabilities

34
Sundry 0. 4.74 4.31 4. 5. 5.43 5. Cash/Ba 19.1 3 5 73.7 88 100. 1
Creditors
8 6 0 8 nk 8 4. 5. 4 .4 58 1
4 5 3 6 Balance 9 8 5 0.
s 9 5 2
2
Provision 1. 18.6 22.2 2 2 32.3 3
for Tax 4 4 9 5. 8. 4 6.
4 2 6 8
2 8 3
Expenses 1 11.8 13.0 1 1 16.0 1
Payable
1. 2 0 3. 4. 2 7.
4 9 9 1
1 4 4 7
Term Loan 3. 9.71 9.71 9. 9. 9.71 9. Prelimi 10.0 8. 6. 4.00 2. 0 0
Intallments 2 7 7 7 nary 0 0 0 00
Payable within
one year 4 1 1 1 Exp 0 0
Taxes 0. 1.30 1.46 1. 1. 1.83 1.
Payble 2 5 7 9
1 7 0 8

Total Total 136. 1 2 231. 24 264. 2

1 190. 212. 2 2 264. 2 50 9 1 14 8. 35 8
3 84 70 3 4 34 8 0. 2. 31 1.
6. 1. 8. 1. 8 7 7
5 1 3 8 4 0 9
0 4 1 0
Project Cost 116 Amt
in
Rs.La
khs

ROI 38% 45% 51% 58% 65% 74%

Cumulative ROI (%) 38% 82% 133% 191% 256% 330
%
1.00 0.35 - -
1.00 -

Payback 2 Years 4 Months 2 4

Pre Operating Expenses Sheet

CREPE CAFE

35
 NET WORKING CAPITAL
(Rs. In
Lacs)
2018-19 2019- 2020-21 2021-22 2022-23 2023- 2024-25
20 24
CURRENT ASSETS Current Next Next Next Next Next Next
Yr Year Year Year Year Year Year
Project Project Project Projecte Project Project Projecte
ed ed ed d ed ed d
1. Inventory
(I) Materials (Including
stores and Items
used in Process of
Manufacture)
(a Imported
) - - - - - - -
(b Indigerious
) - - - - - - -
(II Stock-in-Process
) - - - - - - -
(II Goods
I) 5.55 33.80 37.86 40.88 44.16 47.69 51.50
(i Other Stores
v) (Packing Material) - - - - - - -
(a Imported
) - - - - - - -
(b Indigerious
) - - - - - - -
2 Receivables other
than deffered & 0.63 3.85 4.31 4.65 5.03 5.43 5.86
Exports
(Including bills
purchased and
discounted by
bank)
3 Export receivable
(Including bills - - - - - - -
Purchased and
discounted by
banks)
4 Advances to
Suppliers of raw - - - - - - -
material and
stores/spares
5 Other Current
Assets including 33.48 69.77 98.91 124.43 147.26 167.69 186.37
cash and Bank
Balance and
deffered receivable
TOTAL CURRENT
ASSETS 39.65 107.42 141.08 169.97 196.44 220.80 243.73

CURRENT LIABILITIES

36
 (Excluding bank
borrowing for
working capital)
1 Sundary Creditors
(a For Goods
) 0.84 4.74 4.31 4.65 5.03 5.43 5.86
(b For Expenses
) - - - - - - -
2 Advance payment
from Customers/ - - - - - - -
Deposits from
dealers
3 Statutory Liabilities
1.65 19.94 23.75 26.79 30.38 34.18 38.81
4 Deposits/Installmen
ts of Term Loan/ 3.24 9.71 9.71 9.71 9.71 9.71 9.71
DPGs/ Debentures
etc.
5 Other Current
Liabilities and 11.41 11.82 13.00 13.94 14.94 16.02 17.17
Provision
SUB-TOTAL
17.14 46.22 50.77 55.09 60.06 65.34 71.56
WORKING
CAPITAL GAP 22.51 61.19 90.31 114.88 136.39 155.47 172.17

Actual Projected
bank borrowing (A) - - - - - - -
in form III (A)

Total Current
Liabilities[II plus 17.14 46.22 50.77 55.09 60.06 65.34 71.56
iv to agree with
item 12 in III(A)

NET WORKING
CAPITAL 22.51 61.19 90.31 114.88 136.39 155.47 172.17

CREPE CAFE

37
COMPUTATION OF MAXIMUM PERMISSIBLE BANK FINANCE FOR WORKING CAPITAL
(Rs. In
Lacs)
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
PARTICULARS Current Next Next Next Next Next Next Year
Yr Year Year Year Year Year
Projecte Project Projecte Projecte Projecte Projecte Projected
d ed d d d d

1 Working 90.51
Capital Gap 125.96 145.35 160.21 172.00 181.37 188.36
[Item III of
part B]
2 Minimum 22.63
stipulated net 31.49 36.34 40.05 43.00 45.34 47.09
working
capital [25%
of Item I]
3 Actual/Project 22.51
ed net 61.19 90.31 114.88 136.39 155.47 172.17
working
capital [Item
Vi of Part B]
4 Item 1 Minus 67.88
Item 2 94.47 109.02 120.16 129.00 136.03 141.27
5 Item 1 Minus 68.00
Item 3 64.76 55.05 45.33 35.62 25.90 16.19
6 Maximum 67.88
Permissable 64.76 55.05 45.33 35.62 25.90 16.19
Bank
Finance
[Item 4 or 5
whichever is
lower]

38
WORKING OF
DEPRECIATION

Year
2018-19
Rate Openin Sale or Dep. Closing
of g for
Particulars of Dep. WDV Additio Deduct Total the WDV
Assets ns ion year
Furniture & 10%
Fittings - 38.00 - 38.00 1.90 36.10
Plant & 15%
Machinery - 54.00 54.00 4.05 49.95
Computer 40%
- 1.00 1.00 0.20 0.80

- 93.00 - 93.00 6.15 86.85

2019-20
Rate Openin Sale or Dep. Closing
of g for
Particulars of Dep. WDV Additio Deduct Total the WDV
Assets ns ion year
Furniture & 10%
Fittings 36.10 - - 36.10 3.61 32.49
Plant & 15%
Machinery 49.95 - 49.95 7.49 42.46
Computer 40%
0.80 - 0.80 0.32 0.48

86.85 - - 86.85 11.42 75.43

2020-21
Rate Openin Sale or Dep. Closing
of g for
Particulars of Dep. WDV Additio Deduct Total the WDV
Assets ns ion year
Furniture & 10%
Fittings 32.49 - - 32.49 3.25 29.24
Plant & 15%
Machinery 42.46 - 42.46 6.37 36.09
Computer 40%
0.48 - 0.48 0.19 0.29

39
 75.43 - - 75.43 9.81 65.62

2021-22
Rate Openin Sale or Dep. Closing
of g for
Particulars of Dep. WDV Additio Deduct Total the WDV
Assets ns ion year
Furniture & 10%
Fittings 29.24 - - 29.24 2.92 26.32
Plant & 15%
Machinery 36.09 - 36.09 5.41 30.68
Computer 40%
0.29 - 0.29 0.12 0.17

65.62 - - 65.62 8.45 57.17

2022-23
Rate Openin Sale or Dep. Closing
of g for
Particulars of Dep. WDV Additio Deduct Total the WDV
Assets ns ion year
Furniture & 10%
Fittings 26.32 - - 26.32 2.63 23.69
Plant & 15%
Machinery 30.68 - 30.68 4.60 26.07
Computer 40%
0.17 - 0.17 0.07 0.10

57.17 - - 57.17 7.30 49.86

2023-24
Rate Openin Sale or Dep. Closing
of g for
Particulars of Dep. WDV Additio Deduct Total the WDV
Assets ns ion year
Furniture & 10%
Fittings 23.69 - - 23.69 2.37 21.32
Plant & 15%
Machinery 26.07 - 26.07 3.91 22.16
Computer 40%
0.10 - 0.10 0.04 0.06

49.86 - - 49.86 6.32 43.54

40
2024-25
Rate Openin Sale or Dep. Closing
of g for
Particulars of Dep. WDV Additio Deduct Total the WDV
Assets ns ion year
Furniture & 10%
Fittings 21.32 - - 21.32 2.13 19.19
Plant & 15%
Machinery 22.16 - 22.16 3.32 18.84
Computer 40%
0.06 - 0.06 0.02 0.04

43.54 - - 43.54 5.48 38.06

2025-26
Rate Openin Sale or Dep. Closing
of g for
Particulars of Dep. WDV Additio Deduct Total the WDV
Assets ns ion year
Furniture & 10%
Fittings 19.19 - - 19.19 1.92 17.27
Plant & 15%
Machinery 18.84 - 18.84 2.83 16.01
Computer 40%
0.04 - 0.04 0.01 0.02

38.06 - - 38.06 4.76 33.30

2026-27
Rate Openin Sale or Dep. Closing
of g for
Particulars of Dep. WDV Additio Deduct Total the WDV
Assets ns ion year
Furniture & 10%
Fittings 17.27 - - 17.27 1.73 15.54
Plant & 15%
Machinery 16.01 - 16.01 2.40 13.61
Computer 40%
0.02 - 0.02 0.01 0.01

33.30 - - 33.30 4.14 29.16

41
SCHEDULE FOR REPAYMENT OF PROPOSED TERM
LOAN

Term Loan Rs.

68.00
Tenor
Rate of Interest 11.00
%

Install Openi Closing Interest

ment ng
No. Princip Disburs Repay Balance paid
al ement ment
2018-
2019
April
May
June
July
Aug.
Sep.
Oct.
Nov.
Dec.
- 68.00 - 68.00 0.62
Jan.
68.00 - - 68.00 0.62
Feb.
68.00 - - 68.00 0.62
March
68.00 - - 68.00 0.62

- 2.49

Install Openi Closing Interest

ment ng
No. Princip Disburs Repay Balance paid
al ement ment
2019-
2020
April
68.00 - - 68.00 0.62
May
68.00 - 68.00 0.62

42
June
68.00 - 68.00 0.62
July
68.00 - 68.00 0.62
Aug.
68.00 - 68.00 0.62
Sep.
68.00 - 68.00 0.62
Oct.
68.00 - 68.00 0.62
Nov.
68.00 - 68.00 0.62
Dec. 0.19
68.00 0.81 67.19 0.62
Jan.
67.19 0.81 66.38 0.61
Feb.
66.38 0.81 65.57 0.60
March
65.57 0.81 64.76 0.59

3.24 7.41

Install Openi Closing Interest

ment ng
No. Princip Disburs Repay Balance paid
al ement ment
2020-
2021
April
64.76 - 0.81 63.95 0.59
May
63.95 - 0.81 63.14 0.58
June
63.14 - 0.81 62.33 0.57
July
62.33 - 0.81 61.52 0.56
Aug.
61.52 - 0.81 60.71 0.56
Sep.
60.71 - 0.81 59.90 0.55
Oct.
59.90 - 0.81 59.10 0.54
Nov.
59.10 - 0.81 58.29 0.53

43
Dec.
58.29 - 0.81 57.48 0.53
Jan.
57.48 - 0.81 56.67 0.52
Feb.
56.67 - 0.81 55.86 0.51
March
55.86 - 0.81 55.05 0.50

9.71 6.55

Install Openi Closing Interest

ment ng
No. Princip Disburs Repay Balance paid
al ement ment
2021-
2022
April
55.05 0.81 54.24 0.50
May 0
54.24 0.81 53.43 0.49
June
53.43 0.81 52.62 0.48
July
52.62 0.81 51.81 0.47
Aug.
51.81 0.81 51.00 0.47
Sep.
51.00 0.81 50.19 0.46
Oct.
50.19 0.81 49.38 0.45
Nov.
49.38 0.81 48.57 0.45
Dec.
48.57 0.81 47.76 0.44
Jan.
47.76 0.81 46.95 0.43
Feb.
46.95 0.81 46.14 0.42
March
46.14 0.81 45.33 0.42

- 9.71 5.48

44
Install Openi Closing Interest
ment ng
No. Princip Disburs Repay Balance paid
al ement ment
2022-
2023
April
45.33 0.81 44.52 0.41
May
44.52 0.81 43.71 0.40
June
43.71 0.81 42.90 0.39
July
42.90 0.81 42.10 0.39
Aug.
42.10 0.81 41.29 0.38
Sep.
41.29 0.81 40.48 0.37
Oct.
40.48 0.81 39.67 0.36
Nov.
39.67 0.81 38.86 0.36
Dec.
38.86 0.81 38.05 0.35
Jan.
38.05 0.81 37.24 0.34
Feb.
37.24 0.81 36.43 0.33
March
36.43 0.81 35.62 0.33

9.71 4.41

Install Openi Closing Interest

ment ng
No. Princip Disburs Repay Balance paid
al ement ment
2023-
2024
April
35.62 0.81 34.81 0.32
May
34.81 0.81 34.00 0.31
June
34.00 0.81 33.19 0.30

45
 July
33.19 0.81 32.38 0.30
Aug.
32.38 0.81 31.57 0.29
Sep.
31.57 0.81 30.76 0.28
Oct.
30.76 0.81 29.95 0.27
Nov.
29.95 0.81 29.14 0.27
Dec.
29.14 0.81 28.33 0.26
Jan.
28.33 0.81 27.52 0.25
Feb.
27.52 0.81 26.71 0.24
March
26.71 0.81 25.90 0.24

9.71 3.34

Install Openi Closing Interest

ment ng
No. Princip Disburs Repay Balance paid
al ement ment
2024-
2025
April
25.90 0.81 25.10 0.23
May
25.10 0.81 24.29 0.22
June
24.29 0.81 23.48 0.22
July
23.48 0.81 22.67 0.21
Aug.
22.67 0.81 21.86 0.20
Sep.
21.86 0.81 21.05 0.19
Oct.
21.05 0.81 20.24 0.19
Nov.
20.24 0.81 19.43 0.18
Dec.
19.43 0.81 18.62 0.17

46
 Jan.
18.62 0.81 17.81 0.16
Feb.
17.81 0.81 17.00 0.16
March
17.00 0.81 16.19 0.15

9.71 2.27

Install Openi Closing Interest

ment ng
No. Princip Disburs Repay Balance paid
al ement ment
2025-
2026
April
16.19 0.81 15.38 0.14
May
15.38 0.81 14.57 0.13
June
14.57 0.81 13.76 0.13
July
13.76 0.81 12.95 0.12
Aug.
12.95 0.81 12.14 0.11
Sep.
12.14 0.81 11.33 0.10
Oct.
11.33 0.81 10.52 0.10
Nov.
10.52 0.81 9.71 0.09
Dec.
9.71 0.81 8.90 0.08
Jan.
8.90 0.81 8.10 0.07
Feb.
8.10 0.81 7.29 0.07
March
7.29 0.81 6.48 0.06

9.71 1.20

Install Openi Closing Interest

ment ng

47
 No. Princip Disburs Repay Balance paid
al ement ment
2026-
2027
April
6.48 0.81 5.67 0.05
May
5.67 0.81 4.86 0.04
June
4.86 0.81 4.05 0.04
July
4.05 0.81 3.24 0.03
Aug.
3.24 0.81 2.43 0.02
Sep.
2.43 0.81 1.62 0.01
Oct.
1.62 0.81 0.81 0.01
Nov.
0.81 0.81 (0.00) (0.00)
Dec.
- - - -
Jan.
- - - -
Feb.
- - - -
March
- - - -

6.48 0.21

Openi Closing Interest closing Balace excluding

ng prepayments due within one
year
Year Princip Disburs Repay Balance paid
al ement ment
Propos
ed TL
2018- 65.51
19 - 68.00 - 68.00 2.49

2019- 55.05
20 68.00 3.24 64.76 7.41

48
 2020- 45.33
21 64.76 9.71 55.05 6.55

2021- 35.62
22 55.05 9.71 45.33 5.48

2022- 25.90
23 45.33 9.71 35.62 4.41

2023- 16.19
24 35.62 9.71 25.90 3.34

2024- 6.48
25 25.90 9.71 16.19 2.27

2025- (0.00)
26 16.19 9.71 6.48 1.20

2026-
27 6.48 6.48 - 0.21

Total 68.00 33.35

-

49