International Granimarmo CMA DTA 115 LACS CC - Final

FUND FLOW (DETAILED)
As on 31st March
INTERNATIONAL GRANIMARMO PRIVATE LIMITED Rs in
2015-16 2016-17 2017-18
1 SOURCES Proj. Proj. Proj.
a. Net Profit (After Tax) 8.20 10.51 15.03
b. Depreciation 0.45 0.39 0.35
c Increase in Capital 0.00 0.00 0.00
d. Increase In TL. Incl.public deposits 58.90 9.60 10.40
e. Decrease in
i.) Fixed Assets 0.00 0.00 0.00
ii.) Other Non Current Assets 0.00 0.00 0.00
f Others 0.00 0.00 0.00
g. Total 67.54 20.50 25.78
2 USES
a. Net Loss 0.00 0.00 0.00
b. Dec.in Term Liab. incl. Pub.Dep. 0.00 0.00 0.00
c. Increase in
i) Fixed Assets 0.00 0.00 0.00
ii) Other Non current assets 0.00 0.00 0.00
d. Dividend Payment 0.00 0.00 0.00
e Others 0.00 0.00 0.00
f Total 0.00 0.00 0.00
FUNDS FLOW STATEMENT

(Summary)
2015-16 2016-17 2017-18

Particulars Proj. Proj. Proj.
3 I Long Term Surplus/Deficit 67.54 20.50 25.78
4 ii Increase/decrease in Curr. Assts. -9.96 31.40 34.62
5 iii Inc./Dec. in CL other than BB -192.50 10.90 8.85

6 iv Inc./Dec. in WC Gap 182.54 20.50 25.77
7 v Net Surplus (+) Deficit (-) -115.00 0.00 0.00
8 vi Inc./Dec. in Bank Borrowings 115.00 0.00 0.00

2015-16 2016-17 2017-18

Long Term Sources 67.54 20.50 25.78

Long Term Uses 0.00 0.00 0.00
Surplus/Deficit 67.54 20.50 25.78
Movement of TNW
2015-16 2016-17 2017-18

Opening balance 1.71 9.91 20.41

1 Add.
i Profit/(-)Loss after Tax 8.20 10.51 15.03
ii Increase in Capital 0.00 0.00 0.00
iii Dec./(-) Inc.in Intangible Asset 0.00 0.00 0.00
iv Others 0.00 0.00 0.00
2 Less
Div Paid(Incl.Div.Tax)/ Withdrawa 0.00 0.00 0.00
TNW 9.91 20.41 35.44
INVENTORY & RECEIVABLES HOLDINNG LEVELS
INTERNATIONAL GRANIMARMO PRIVATE LIMITED As on 31st March
Rs. in Lacs
Particulars 2013-14 2014-15 2015-16 2016-17 2017-18
Proj. Proj. Proj. Proj. Proj.
I I II III IV
Raw Material : a) Indigenous 0.00 0.00 0.00 0.00 0.00
Months 0.00 0.00 0.00 0.00 0.00
b) Imported 0.00 0.00 0.00 0.00 0.00
Months #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Stock in Process 0.00 0.00 0.00 0.00 0.00
Months 0.00 0.00 0.00 0.00 0.00
Finished Goods 54.20 165.72 93.75 105.00 120.00
Months 22.66 5.30 1.40 1.41 1.40
Other Spares : a) Indigenous 0.00 0.00 0.00 0.00 0.00
b) Imported 0.00 0.00 0.00 0.00 0.00
Receivables : a) Domestic 7.42 77.29 155.69 172.99 187.33
Months 2.76 2.31 2.20 2.19 2.04
b) Export 0.00 0.00 0.00 0.00 0.00
Receivables 7.42 77.29 155.69 172.99 187.33
Months 2.76 2.31 2.20 2.19 2.04
S. Creditors 75.36 183.90 10.50 11.40 15.25
Months 11.20 5.24 0.21 0.18 0.21
Other Creditors 1.70 34.10 15.00 25.00 30.00
Other Current Assets 60.91 41.55 25.16 28.01 33.29
(Figures in italics represents holding period in months.)

YEAR 2013-14 2014-15 2015-16 2016-17 2017-18
Err:509
If ASSETS are equal to LIABILITIES Y Y N N N
Balance Sheet Total ASSETS 126.96 288.58 278.17 309.18 343.46
Balance Sheet Total LIABILITIES 126.96 288.58 278.18 309.18 343.46
Diff Assets- liabilities 0.00 0.00 0.00 0.00 0.00
Is Balance Sheet SIP Closing stock Y Y Y Y Y
Equal to OP-Stmt. SIP Closing Stock
SIP Closing Stock :Asset Staement. 0.00 0.00 0.00 0.00 0.00
SIP Closing Stock : Operating Stmt. 0.00 0.00 0.00 0.00 0.00
Is Balance Sheet FG Closing stock Y Y Y Y Y
Equal to OP-Stmt. FG Closing Stock
FG Closing Stock : Asst. Stmt. 54.20 165.72 93.75 105.00 120.00
FG Closing Stock : OP. Statement 54.20 165.72 93.75 105.00 120.00
Is Balance Sheet Depreciation N Y Y
Equal to OP-Stmt. Depriciation
Balance Sheet Depriciation 0.45 0.39 0.35
Operating profit depriciation 0.44 0.39 0.35
Diff 0.00 0.00
PROFIT AFTER TAX 0.23 0.48 8.20 10.51 15.03
Dividend 0.00 0.00 0.00 0.00 0.00
Adj. Sales = Net Sales+Increase 86.50 513.44 778.03 961.25 1115.25
in FG & SIP
RM/ Adj. Sales (%) 93.32 82.06 75.83 78.02 78.57
Spares/ Adj. Sales (%) 0.00 0.00 0.00 0.00 0.00
Power & Fuel/ Adj. Sales(%) 0.00 0.77 1.52 1.36 1.29
Labour/ Adj. Sales (%) 0.54 8.58 10.88 10.25 9.28
Other Mfg Exp./Adj. Sales (%) 1.62 3.18 5.59 4.15 4.12
Cost of Prod./ Adj. Sales(%) 95.84 94.84 93.88 93.82 93.29
Cost Of sales / Sale (%) 88.85 93.40 94.40 93.75 93.20
PBDIT 0.60 9.45 26.03 34.76 45.22
GenSelling+General Exp/Adj Sales % 3.83 3.58 2.83 2.60 2.69
Is FAs Additions>TLs raised N N N
Increase in FA 0.00 0.00 0.00
Increase in TL 0.00 0.00 0.00
PERFORMANCE AND FINANCIAL INDICATORS
As on 31st March
INTERNATIONAL GRANIMARMO PRIVATE LIMITED
2013-14 2014-15 2015-16 2016-17 2017-18
Particulars Audited Audited Proj. Proj. Proj.
Domestic Sales(Gross) 32.30 401.92 850.00 950.00 1100.25

Export Sales 0.00 0.00 0.00 0.00 0.00
Net Sales 32.30 401.92 850.00 950.00 1100.25
% rise/fall (-) in net sales 111.48 11.76 15.82
Profit Before tax 0.29 0.69 11.71 15.02 21.47
PBT/ Sales (%) 0.90 0.17 1.38 1.58 1.95
Profit After Tax 0.23 0.48 8.20 10.51 15.03
Cash Accrual 0.54 1.79 8.63 10.90 15.38
Paid Up Capital 1.00 1.00 1.00 1.00 1.00
TNW 1.23 1.71 9.91 20.41 35.44
TOL/TNW (times) 102.22 167.76 27.08 14.15 8.69
NWC 45.47 66.56 134.10 154.60 180.37
Current Ratio 1.59 1.31 1.95 2.02 2.13
Adjusted TNW 1.23 1.71 9.91 20.41 35.44
Adjusted TOL/TNW 102.22 167.76 27.08 14.15 8.69
Figures in Italics represents estimates taken at the time of the last renewal.
Other Ratios
Operating Cost/ sales % 99.10 99.83 98.62 98.42 98.05
Net Sales /TTA (times) 0.25 1.39 3.06 3.07 3.20
PBDIT PBDIT 9.45 26.03 34.76 45.22

EFFICIENCY RATIOS
2013-14 2014-15 2015-16 2016-17 2017-18

Audited Audited Proj. Proj. Proj.
Net Sales/ Total Tangible 0.25 1.39 3.06 3.07 3.20
Assets (times)
PBT/ Total Tangible Assets (%) 0.23 0.24 4.21 4.86 6.25
Operating Cost to sales (%) 99.10 99.83 98.62 98.42 98.05
Bank Finance/ Ct. Assets (%) 0.00 0.00 41.88 37.58 33.76
Inventory+ Receivables to net 171.70 54.42 107.11 106.81 101.95

Sales (days)
Figures in Italics represents estimates taken at the time of the last renewal.
PBDIT 0.60 9.45 26.03 34.76 45.22
RISK RATING RELATED RATIOS
1 Current Ratio 1.59 1.31 1.95 2.02 2.13

2 TOL/TNW (times) 102.22 167.76 27.08 14.15 8.69
3 PBDIT/Interest (times) 0.00 1.27 1.87 1.80 1.93
4 PAT/Net Sales (%) 0.71 0.12 0.96 1.11 1.37
5 ROCE (%) (PBDIT/TA) 0.47 3.27 9.36 11.24 13.17
6 INV+REC./Sales (days) 696 221 107 107 102
FIXED ASSET & DEPRECIATION SCHEDULE
PARTICULARS Depn WDV DEPN WDV DEPN WDV DEPN WDV

Rate 2015 2016 2017 2018
Furniture &Fixtures 10.00% 3.27 0.33 2.94 0.29 2.65 0.26 2.38
Plant & Machinery 15.00% 0.75 0.11 0.64 0.10 0.54 0.08 0.46
TOTAL 4.02 0.44 3.58 0.39 3.19 0.35 2.84
YEARS 2016 2017 2018

DEPN 0.44 0.39 0.35
PARTICULARS 2016 2017 2018

Furniture &Fixtures 2.94 2.65 2.38
Plant & Machinery 0.64 0.54 0.46
Total 3.58 3.19 2.84
Gross Block 5.64 5.64 5.64

Deprciation (Cumulative) 2.07 2.46 2.81
Net Block 3.57 3.18 2.83
ASSESSMENT OF WORKING CAPITAL REQUIREMENT
OPERATING STATEMENT
Name of the Account M/s INTERNATIONAL GRANIMARMO PRIVATE LIMITED
Amt.in Lacs
As per profit and loss account actuals/ estimates for the year ending 31st March
2013-14 2014-15 2015-16 2016-17 2017-18

1 GROSS SALES/RECEIPTS I I II III IV
i. Domestic sales/Receipts 32.30 401.92 850.00 950.00 1100.25
ii. Export sales

Contract Income
Total 32.30 401.92 850.00 950.00 1100.25
2 Less excise duty
Deduct other items
3 Net sales ( item 1 - item 2 ) 32.30 401.92 850.00 950.00 1100.25
4 % age rise (+) or fall (-) in net - - 111.48 11.76 15.82

sales compared to previous
year (annualised)
5 Cost of Sales
i.) Raw materials/Purchas(including 80.72 421.31 590.00 750.00 876.21

stores and other items used
in the process of manufacture)
(a) imported
(b) Indigenous 80.72 421.31 590.00 750.00 876.21
ii) Contract work expenses 0.00 0.00 0.00 0.00 0.00
(a) Imported
(b) Indigenous 0.00 0.00 0.00 0.00 0.00
iii) Power and fuel 0.00 3.93 11.85 13.04 14.34
iv) Wages 0.47 44.04 84.65 98.57 103.50
v) Operating expense 1.40 16.34 43.50 39.89 45.99
vi) Depreciation 0.31 1.31 0.44 0.39 0.35
vii) SUB TOTAL (I TO VI) 82.90 486.93 730.44 901.88 1040.38
viii)ADD: Opening stocks-in-
Process 0.00 0.00 0.00 0.00 0.00

Sub-total 82.90 486.93 730.44 901.88 1040.38
Form II : Sheet 2 2013-14 2014-15 2015-16 2016-17 2017-18
ix) Deduct : Closing stocks-in-
process
x) Cost of Production 82.90 486.93 730.44 901.88 1040.38

xi) Add : Opening stock of
finished goods 0.00 54.20 165.72 93.75 105.00
SUB-TOTAL 82.90 541.13 896.16 995.63 1145.38

xii) Deduct closing stock of
finished goods 54.20 165.72 93.75 105.00 120.00
xiii SUB-TOTAL ( Total cost 28.70 375.41 802.41 890.63 1025.38

of sales)
6 Selling general and administrtive
expenses 3.31 18.37 22.00 25.00 30.00
7 SUB-TOTAL (5+6) 32.01 393.78 824.41 915.63 1055.38
8 Operating profit before interest 0.29 8.14 25.59 34.37 44.87

( 3-7 )
9 Interest 0.00 7.45 13.88 19.35 23.40
10 Operating profit after interest 0.29 0.69 11.71 15.02 21.47

( 8-9 )
11 (i) Add other non-operating income
Specify :a)
b)
c)
d)
Sub-total ( income ) 0.00 0.00 0.00 0.00 0.00
(ii) Deduct other non-operating expenses
(a) Preliminary Expenses

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

(iii) Net of other non-operating 0.00 0.00 0.00 0.00 0.00
income/expenses
12 Profit before tax/loss[10+11(iii)] 0.29 0.69 11.71 15.02 21.47
13 Provision for taxes 0.06 0.21 3.51 4.51 6.44
14 Net profit/loss ( 12-13 ) 0.23 0.48 8.20 10.51 15.03

15 (a) Equity dividend paid-amt/
Drawings 0.00 0.00 0.00 0.00 0.00
16 Retained profit ( 14-15 ) 0.23 0.48 8.20 10.51 15.03

17 Retained profit/Net profit (% age 100.00 100.00 100.00 100.00 100.00
LIABILITIES STATEMENT FORM III
Name of Account M/s INTERNATIONAL GRANIMARMO PRIVATE LIMITED

Sheet 1 AS PER BALANCE SHEET AS AT 31st MARCH
Rs in
0 2013-14 2014-15 2015-16 2016-17 2017-18
CURRENT LIABILITIES II II II III IV
1 Short-term borrowings from

banks(including bills purchased,
discounted & excess borrowing
placed on repayment basis)
(i.) From applicant banks 0.00 0.00 115.00 115.00 115.00
(ii.) From other banks
(iii) Of which BP & BD
SUB TOTAL 0.00 0.00 115.00 115.00 115.00
2 Short term borrowings from

others
3 Sundry Creditors (Trade) 75.36 183.90 10.50 11.40 15.25
4 Advance payments from custo-

mers/deposits from dealers
5 Provision for taxes 0.00 0.06 0.21 3.51 4.51
6 Dividend payable
7 Other statutory liabilities

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

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

provisions(due within 1 Yr)
(specify major items) 1.70 34.10 14.79 21.49 25.49
a) Out standing expenses 1.70 34.10 14.79 21.49 25.49
b)
c)
d)
SUB-TOTAL (B) 77.06 218.00 25.50 36.40 45.25
TOTAL CURRENT LIABILITIES 77.06 218.00 140.50 151.40 160.25

TERM LIABILITIES
Rs. in
2013-14 2014-15 2015-16 2016-17 2017-18
Sheet 2 Audited Audited Proj. Proj. Proj.
11 Unsecured Loan(not maturing 48.67 68.87 127.77 137.37 147.77

within one year)
12 Subsidy
13 Term loans(excluding instalment) 0.00 0.00 0.00 0.00 0.00

payable within one year)
14 Deferred Payment Credits

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

after one year)
16 Loans from Directors 0.00 0.00 0.00 0.00 0.00
17 TOTAL TERM LIABILITIES 48.67 68.87 127.77 137.37 147.77
18 TOTAL OUTSIDE LIABILITIES 125.73 286.87 268.27 288.77 308.02
NET WORTH
19 Ordinary share capital 1.00 1.00 1.00 1.00 1.00
20 General reserve 0.23 0.71 8.91 19.41 34.44
21 Revaluation reserve
22 Other reserve (excluding

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

Profit & Loss Account
23a Others (specify) 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
b)
c)
d)
24 NET WORTH 1.23 1.71 9.91 20.41 35.44
25 TOTAL LIABILITIES 126.96 288.58 278.18 309.18 343.46

FORM IIIFORM III(CONTINUED)
Sheet 3
AS PER BALANCE SHEET AS AT : 31st MARCH
INTERNATIONAL GRANIMARMO PRIVATE LIMITED Rs. in
2013-14 2014-15 2015-16 2016-17 2017-18
ASSETS Audited Audited Proj. Proj. Proj.
I I II III IV
26 Cash and bank balances 53.27 34.22 12.15 14.00 15.65
27 Investment (other than long 0.00 0.00 0.00 0.00 0.00
term investment)
(i) Government & other
Trustee Securities
(ii) Fixed Deposits with Banks
28 (i) Receivables other than 7.42 77.29 155.69 172.99 187.33
deferred & exports (include
bills purchased and
discounted by Banks)
(ii) Export receivables(include
bills purchased and
discounted by banks)
29 Instalments of deferred
receivables(due with in one yr.)
30 Inventory: 54.20 165.72 93.75 105.00 120.00
(i)Raw materials(including stores 0.00 0.00 0.00 0.00 0.00
& other items used in the
process of manufacture)
(a) Imported
(b) Indigenous 0.00 0.00 0.00 0.00 0.00
(ii) Stock-In-Process 0.00 0.00 0.00 0.00 0.00
(iii) Finished goods 54.20 165.72 93.75 105.00 120.00
(iv) Other Consumable Spares 0.00 0.00 0.00 0.00 0.00
(a) Imported
(b) Indigenous) 0.00 0.00 0.00 0.00 0.00
31 Advance to suppliers of raw 0.00 0.00 0.00 0.00 0.00
materials & stores and spares
32 Advance payment of taxes 0.00 0.00 3.51 4.51 6.44
33 Other Current assets
(Specify major items) 7.64 7.33 9.50 9.50 11.20
advance 7.64 7.33 9.50 9.50 11.20
b)
c)
d)
34 TOTAL CURRENT ASSETS 122.53 284.56 274.60 306.00 340.62
As on 31st March
Rs. in Lacs
FIXED ASSETS 2013-14 2014-15 2015-16 2016-17 2017-18
Sheet 4 Audited Audited Proj. Proj. Proj.
35 Gross Block(Land & Building 4.74 5.64 5.64 5.64 5.64
machinery, work-in-process)
36 Depreciation to date 0.31 1.62 2.07 2.46 2.81
37 NET BLOCK 4.43 4.02 3.57 3.18 2.83
OTHER NON-CURRENT ASSETS
38 Investment/bookdebts/advances/ 0.00 0.00 0.00 0.00 0.00
deposits which are not current
assets
(i) a) Investment in subsidiary
Co./affiliates
b) Others 0.00 0.00 0.00 0.00 0.00
(ii) Advances to suppliers of 0.00 0.00 0.00 0.00 0.00
capital goods & contractors
(iii)Deferred receivables (maturity
exceeding one year)
(iv)Others (a) Debtors> 6 months
(b) Security Deposits 0.00 0.00 0.00 0.00 0.00
(c) Others
39 Non-consumables stores &

spares
40 Other non-current assets incl-
uding dues from Directors
41 TOTAL OTHER NON-CURR. ASSETS 0.00 0.00 0.00 0.00 0.00
42 Intangible assets (patents, 0.00 0.00 0.00 0.00 0.00
goodwill, prelim.expenses, bad/
doubtful exp.not provided for etc)
43 TOTAL ASSETS(34+37+41+42) 126.96 288.58 278.17 309.18 343.46
Investment in Associates 0.00 0.00 0.00 0.00 0.00
44 NET WORKING CAPITAL 45.47 66.56 134.10 154.60 180.37

CURRENT RATIO 0.00 1.31 1.95 2.02 2.13
TNW 1.23 1.71 9.91 20.41 35.44
TOL/TNW 102.22 167.76 27.08 14.15 8.69
Total Term Liability/TNW 39.57 40.27 12.90 6.73 4.17
DIFFERENCE IN B/S 0.00 0.00 0.00 0.00 0.00
TOL/TNW (loan from directors 125.73 286.87 268.27 288.77 308.02
taken as quasi capital)
ABF ASSESSMENT
#REF! As on 31st March
Rs. in
2013-14 2014-15 2015-16 2016-17 2017-18
Total CA 122.53 284.56 274.60 306.00 340.62
Other CL(Except Bank Borr.) 77.06 218.00 25.50 36.40 45.25
Working Capital Gap 45.47 66.56 249.10 269.60 295.37
Net Working Capital (Act./Proj) 45.47 66.56 134.10 154.60 180.37
Assessed Bank Finance 0.00 0.00 115.00 115.00 115.00
NWC to TCA (%) 37.11 23.39 48.84 50.52 52.95
Bank Finance to TCA % 0.00 0.00 41.88 37.58 33.76
S. Cr. To TCA (%) 61.50 64.63 1.00 0.98 0.95
Other CL to TCA (%) 1.59 1.99 4.07 3.82 3.65
Check Total(12+13+14+15) 100.20 90.01 95.78 92.90 91.32
2013-14 2014-15 2015-16 2016-17 2017-18

NWC to TCA (%) 37.11 23.39 48.84 50.52 52.95

Bank Finance to TCA % 0.00 0.00 41.88 37.58 33.76
Other CL to TCA (%) 63.09 66.62 5.07 4.80 4.60
INTERNATIONAL GRANIMARMO PRIVATE LIMITED Annexure -7
Sales & Expenses projection Rs. Lakhs
Audited Audited Projection Projection Projection
Particulars 2014 2015 2016 2017 2018
a) Revenue from Retail Sales 32.30 401.92 320.00 350.00 395.00
b) Supply in Project 0.00 0.00 380.00 435.00 523.75
c) Export Sales 0.00 0.00 150.00 165.00 181.50
Total Actual Sales 32.30 401.92 850.00 950.00 1100.25
Sales Growth 211.48% 111.76% 115.82%
Cost of Finished Goods

Cost of Finished Goods consumed 80.72 421.31 590.00 750.00 876.21
0.23 0.48 8.20 10.51 15.03
Particulars 2014 2015 2016 2017 2018
Salary and Wages 0.47 44.04 84.65 98.57 103.50
Clearing & Forwarding Charges 0 3.93 11.85 13.04 14.34
Godown & office Rent 1.4 3.12 10.40 10.92 11.47
Transportation & Freight 0 8.11 22.30 19.00 22.01
Job Charges/Loading-unloading 0 5.11 10.80 9.97 12.52
Add : Opening Stock of (SFG +FG) 0 54.20 165.72 93.75 105.00
Less: Closing Stock of (SFG+FG) 54.2 165.72 93.75 105.00 120.00
Total Manufacturing Expenses 28.39 374.10 801.97 890.25 1025.03
Selling And Admin Expenses 3.31 18.37 22.00 25.00 30.00
Depreciation 0.31 1.31 0.44 0.39 0.35
Interest Exp. 0 7.45 8.90 9.60 10.40
Interest on Working Capital 0.00 0.00 4.98 9.75 13.00
Total Expenses 32.01 401.23 838.29 934.98 1078.78
Profit Before Tax 0.29 0.69 11.71 15.02 21.47
Provision for Tax 0.06 0.21 3.51 4.51 6.44
Profit After Tax 0.23 0.48 8.20 10.51 15.03
PAT 2.02 12.58 23.92 33.20
PBDIT 21.16 43.14 59.90 69.37
PBDIT/Sales 22.36% 17.07% 19.67% 19.84%
PAT/Sales 1.78% 4.74% 7.76% 9.40%
Cash 18.20 33.55 45.45 50.94

Repaymenyts 10.19 15.42 18.45 16.71
1.79 2.18 2.46 3.05
#REF! #REF! #REF! #REF!

###
MARGIN (%)
GROSS & NET MARGIN

25.00% ###
###
20.00%
15.00%
10.00%
5.00%
0.00%
1 2 3 4
PAT & PBDIT

RS IN LAKHS
80.00
70.00
60.00
PAT & PBDIT
RS IN LAKHS
80.00
70.00
60.00
50.00
40.00
30.00
20.00
10.00
0.00
1 2 3 4
YEARS

Projected Proift & Loss account
Audited Audited Projection Projection Projection
Particulars 2014 2015 2016 2017 2018
Income Audited Audited Projection Projection Projection
Gross Sales 32.30 401.92 850.00 950.00 1100.25
Direct Expenses
Finished Goods 80.72 421.31 590.00 750.00 876.21
Salary and Wages 0.47 44.04 84.65 98.57 103.50
Clearing & Forwarding Charges 0.00 3.93 11.85 13.04 14.34
Godown & office Rent 1.40 3.12 10.40 10.92 11.47
Transportation & Freight 0.00 8.11 22.30 19.00 22.01
Job Charges/Loading-unloading 0.00 5.11 10.80 9.97 12.52
Add : Opening Stock of FG 0.00 54.20 165.72 93.75 105.00
Less: Closing Stock of FG 54.20 165.72 93.75 105.00 120.00
Total Direct expenses 28.39 374.10 801.97 890.25 1025.03
Admin and selling Expenses 3.31 18.37 22.00 25.00 30.00
Profit Before Intt., Dep. & Tax 0.60 9.45 26.03 34.76 45.22
Interest on Unsecured Loans 0.00 7.45 8.90 9.60 10.40
Interest on Working Capital 0.00 0.00 4.98 9.75 13.00
Operating Profit Before Dep. & Tax 0.60 2.00 12.15 15.41 21.82
Depreciation 0.31 1.31 0.44 0.39 0.35
Preliminary Expenses W/O 0.00 0.00 0.00 0.00 0.00
Operating Profit after dep. 0.29 0.69 11.71 15.02 21.47
Add. Net non operative income 0.00 0.00 0.00 0.00 0.00
Profit Before Tax 0.29 0.69 11.71 15.02 21.47
Less: Provision for Income Tax 0.06 0.21 3.51 4.51 6.44
Profit After Tax 0.23 0.48 8.20 10.51 15.03
Projected Balance Sheet
LIABILITIES 2014 2015 2016 2017 2018

Audited Audited Projected Projected Projected
Equity & Liabilites
Share Capital 1.00 1.00 1.00 1.00 1.00
Addn. During the year 0.00 0.00 0.00 0.00 0.00
Reserve & Surplus 0.23 0.71 8.91 19.41 34.44
Closing Balance 1.23 1.71 9.91 20.41 35.44
Unsecured Loans - Directors 48.67 68.87 127.77 137.37 147.77
Long Term Liabilities 49.90 70.58 137.68 157.78 183.21
Term Loan 0.00 0.00 0.00 0.00 0.00
Total term liabilities 49.90 70.58 137.68 157.78 183.21
Current Liabilities & Provisions
Working Capital CC 0.00 0.00 115.00 115.00 115.00
Sundry Creditors/Advances 75.36 183.90 10.50 11.40 15.25
Other Current Liabilities & Provisions 1.70 34.10 15.00 25.00 30.00
Total Current Liabilities 77.06 218.00 140.50 151.40 160.25
Total Liabilities 126.96 288.58 278.18 309.18 343.46
ASSETS
Fixed Assets
Gross Block 4.74 5.64 5.64 5.64 5.64
Less:Depreciation 0.31 1.62 2.07 2.46 2.81
Net Block 4.43 4.02 3.57 3.18 2.83
Current Assets
Inventories
Finished Goods 54.20 165.72 93.75 105.00 120.00
Sundry Debtors 7.42 77.29 155.69 172.99 187.33
Cash & Bank Balance 53.27 34.22 12.15 14.00 15.65
Other Current Assets -Loans & Advances 7.64 7.33 9.50 9.50 11.20
Advance Tax 0.00 0.00 3.51 4.51 6.44
Total Current Assets 122.53 284.56 274.60 306.00 340.62
Non Current Assets:
Investments/Deposits 0.00 0.00 0.00 0.00 0.00
Misc Expe not Written off 0.00 0.00 0.00 0.00 0.00
Deposits & Advances 0.00 0.00 0.00 0.00 0.00
Total Assets 126.96 288.58 278.17 309.18 343.46
Key Performance Indicators 0.00 0.00 0.00 0.00 0.00
2.8131506395
Parameter 2014 2015 2016 2017 2018
Audited Audited Projected Projected Projected
Capital 93.01 1.71 9.91 20.41 35.44
Reserves and Surplus 2.74 0.69 11.71 15.02 21.47
Unsec Loan/Quasi Equity 4..45 68.87 127.77 137.37 147.77

Net Worth 102.51 71.27 149.38 172.80 204.68
NWC 45.47 66.56 134.10 154.60 180.37

CR 1.59 1.31 1.95 2.02 2.13
Net Sales 32.30 401.92 850.00 950.00 1100.25
Opg Profit (PBIDT) 0.60 9.45 26.03 34.76 45.22

PBDIT/ Sales (%) 1.86% 2.35% 3.06% 3.66% 4.11%
NPBT 0.29 0.69 11.71 15.02 21.47

NPAT 0.23 0.48 8.20 10.51 15.03
NPAT / Sales (%) 0.71% 0.12% 0.96% 1.11% 1.37%
Depreciation 0.31 1.31 0.44 0.39 0.35

D:E Ratio 0.00 0.00 0.00 0.00 0.00
TOL/TNW 62.65 127.49 14.18 7.42 4.52

CREDIT MONITORING DATA BASE
NAME OF THE COMPANY : M/S SHRIM STONES

ASSESSMENT OF WORKING CAPITAL REQUIREMENTS
FORM II OPERATING STATEMENT
PROJECTION PROJECTION
PARTICULARS 31-03-2012 31-03-2013
1 a Manufacturing sales 401.92 850.00

b Labour charges 0.00 0.00
C Other income 0.00 0.00
Total 401.92 850.00

Less Excise duty paid 0.00 0.00
2 Total 401.92 850.00
% age rise or fall in net sales as
compared to previous year
3 COST OF SALES
I Raw materials (including stores
& other items used in the process
of manufacture
a. Imported 0.00 0.00
b. Indigenous 421.31 590.00
Sub - total 421.31 590.00
II Consumable stores & spares
a. Imported 0.00 0.00
b. Indigenous Err:509 Err:509
Sub - total Err:509 Err:509
iii Power & Fuel 3.93 11.85
iv Labour Charges 0.00 0.00
v Repairs & Maintenance Err:509 Err:509
vi Salaries & Wages 44.04 84.65
vii Other manufacturing expenses 5.11 10.80
viii Transportation 8.11 22.30
ix Depreciation 1.31 0.44
4 i Add Opening Stocks of SFG 0.00 0.00
ii Ded Closing Stocks of SFG 0.00 0.00
COST OF PRODUCTION Err:509 Err:509
iii Add Opening Stocks of FG 54.20 165.72
iv Ded Closing Stocks of FG 165.72 93.75
COST OF SALES Err:509 Err:509
Cost of Sales - % age of Sales Err:509 Err:509
ASSESSMENT OF WORKING CAPITAL REQUIREMENTS
FORM II OPERATING STATEMENT
PARTICULARS 31-03-2012 31-03-2013
5 Selling, Gen & Admin Expenses 18.37 22.00
6 SUB TOTAL (4+5) Err:509 Err:509
7 Op. Profit before interest Err:509 Err:509
8 Interest Err:509 Err:509
9 Op. Profit after interest Err:509 Err:509

% age of Net Sales Err:509 Err:509
10 I Add other non op. income

a Interest/ Discount received 0.00 0.00
b Increase / Decrease in inventory 0.00 0.00
Sub total (income) 0.00 0.00
II Ded. other non op. expenses
a Preliminery expenses w/o 0.00 0.00
c Directors Remuneration 0.00 0.00
Sub total (expenses) 0.00 0.00
Net of other non operating
11 iii income / expenses - -
12 PROFIT BEFORE TAX Err:509 Err:509
14 Provision for Taxation 0.21 3.51
15 NET PROFIT/LOSS Err:509 Err:509
16 Less Dividend paid/payable 0.00 0.00

Rate of Dividend (%) 0.00 0.00
17 Retained Profit Err:509 Err:509
18 Retained profit / Net Profit ( % age) Err:509 Err:509
PBT / NET Sales % Err:509 Err:509
18 Net Profit / Net Sales % Err:509 Err:509

ANALYSIS OF BALANCE SHEET
PARTICULARS 31-03-2012 31-03-2013
LIABILITIES
CURRENT LIABILITIES
1 Short term borrowings from banks
(incl BP/BD and the excess
borrowings placed on repayment
but exclude bills drawn under LCs)
i From bank 0.00 115.00
ii (of which BP/BD ) 0.00 0.00
Sub Total (A) 0.00 115.00
2 Short term borrowings from others 0.00 0.00

3 Sundry creditors (Goods & Services) 183.90 10.50
4 Advances payments from
customers, / deposits from dealers 0.00 0.00
5 Provision for taxes 0.00 0.00
6 Dividend payable 0.00 0.00
7 Other statutory liabilities 0.00 0.00
8 Deposits / Instalments of
term loans/DPGs/debentures etc
(due within one year) 0.00 0.00
9 Other current liabilities
& provisions(due within one year
specify major items
i Outstanding Liabilities 34.10 15.00
ii Duties & Taxes
Sub Total (B) 218.00 25.50
10 TOTAL CURRENT LIABILITIES 218.00 140.50

FORM III
PARTICULARS 31-03-2012 31-03-2013
TERM LIABILITIES
11 Unsecured Loans 68.87 127.77
12 Preference shares (redeemable
after one year) 0.00 0.00
13 Term Loans ( Exclusive of instalments
payable within one year) 0.00 0.00
15 Term deposits (repayable after 1 year) 0.00 0.00
16 Other term liabilities 0.00 0.00
16 TOTAL TERM LIABILITIES 68.87 127.77
17 TOTAL OUTSIDE LIABILITIES 286.87 268.27
NETWORTH
18 Paid up capital 0.00 1.00
19 Profit & Loss account 0.71 8.91
21 Misc Exp.outstanding(not w/o) 0.00 0.00
22 Drawings Err:509 Err:509
23 NET WORTH Err:509 Err:509
24 TOTAL LIABILITIES Err:509 Err:509

PARTICULARS 31-03-2012 31-03-2013
ASSETS
CURRENT ASSETS
25 Cash & bank balances 34.22 12.15
26 Investments other than
long term investments 0.00 0.00
I Government & other
trustee securities/CP,CD,MF 0.00 0.00
ii Fixed deposits with bks 0.00 0.00
27 I Recievables other than deferred
export recievables ( incl BP/BD
excluding BP/BD by Banks
drawn under LCs) 77.29 155.69
ii Export recievables (Excluding
bills purchased and discounted
by banks drawn under LCs 0.00 0.00
28 Instalments of deferred
recievables (due within one year) 0.00 0.00
29 INVENTORY
I Raw material (including stores &
other items used in the process of
manufacture
a Imported
b Indigenous Err:509 Err:509
ii Semi Finished Goods Err:509 Err:509
iii Finished Goods 165.72 93.75
iv Consumable Stores and Spares
a Imported
b Indigenous 0.00 0.00
30 Advances to suppliers of
raw materials 7.33 9.50
31 Advance payment of taxes 0.00 3.51
32 Other current assets
(Specify major ones)
i TDS 0.00 0.00
iii Advance to Staff 0.00 0.00
iii Others 0.00 0.00
33 TOTAL CURRENT ASSETS Err:509 Err:509

PARTICULARS 31-03-2012 31-03-2013
FIXED ASSETS
34 GROSS BLOCK 5.64 5.64
35 Less Depreciation 1.62 2.07
36 NET BLOCK 4.02 3.57
OTHER NON CURRENT ASSETS

37 a Investments/book debts/
advances/deposits, which
are not current assets
b Investments in subsidiary
companies / affiliates 0.00 0.00
c Other non current assets
i Receivables more than 6 months 0.00 0.00
ii BESCOM Deposit 0.00 0.00
iii Sales Tax Deposit 0.00 0.00
iv Telephone Deposit 0.00 0.00
v Rent Deposit 0.00 0.00
38 Non consumable stores 0.00 0.00
39 Other non-current assets 0.00 0.00
40 TOTAL NON CURR.ASSETS 0.00 0.00
41 Intangible assets 0.00 0.00
42 TOTAL ASSETS Err:509 Err:509
43 TANGIBLE NET WORTH Err:509 Err:509

45 NET WORKING CAPITAL Err:509 Err:509
46 CURRENT RATIO 0.00 0.00
47 TOL / TNW RATIO 0.00 0.00
ADDITIONAL INFORMATION
I ICDs placed 0.00 0.00
ii ICDs taken 0.00 0.00
iii Bk fin for bills under LC 0.00 0.00
iv Inv. in CP /CD / MF 0.00 0.00
v Disputed indirect tax 0.00 0.00
vi Others 0.00 0.00
Diff.in balance sheet * Err:509 Err:509
FORM IV
COMPARITIVE POSITION OF CURRENT ASSETS AND CURRENT LIABILIITIES

As Per Balance Sheet as at
PARTICULARS 31-03-2012 31-03-2013
A. CURRENT ASSETS
1 Raw Materials (including stores &

other items used in the procees of manf.)
a Imported 0.00 0.00
months of consumption : 0.00 0.00
b Indigenous Err:509 Err:509
2 Other Consumable spares
(excluding those included in
(I) above)
a Imported 0.00 0.00
b Indigenous 0.00 0.00
3 Semi Finished Goods Err:509 Err:509
months cost of production. 0.00 0.00
4 Finished Goods : 165.72 93.75
months cost of sales: 0.00 0.00
5 Receivables other than
deferred and export receivables
(including non-LC/bills purchased
and discounted by banks) 77.29 155.69
months domestic sales (2.31) (2.20)
excluding deferred payment sales
6 Export receivables
(incl.non LC bills purchased
and discounted by banks) 0.00 0.00
months export sales: (0.00) (0.00)
7 Advance to suppliers 7.33 9.50
8 Other current assets
incl. cash & bank balances
& deferred recievables
due with in one year 34.22 15.66
9 TOTAL CURRENT ASSETS Err:509 Err:509

As item (34) of Balance sheet Err:509 Err:509
FORM IV
COMPARITIVE STATEMENT OF CURRENT ASSETS AND CURRENT LIABILITIES

PARTICULARS 31-03-2012 31-03-2013
A. CURRENT LIABILITIES
(other than bank borrowings
for working capital)
PURCHASES Err:509 Err:509
10 Creditors for purchase of
raw materials,stores &
consumable spares: 183.90 10.50
Mth's purchases (5.24) (0.21)
11 Short Term borrowings for Others 0.00 0.00
11 Advance from customers 0.00 0.00
12 Statutory liabilities 0.00 0.00
13 Provision for Taxation 0.00 0.00
14 DPG/TL Instalments falling due within 1 year 0.00 0.00
15 Other current liabilities

specify major items
ii Outstanding Liabilities 34.10 15.00
ii Duties & Taxes 0.00 0.00
Sub Total (B) 34.10 15.00
16 Total Other Current liabilities 218.00 25.50
As item (10) of Balance sheet 218.00 25.50

WORKING CAPITAL ASSESSMENT CALCULATION UNDER ABS METHOD
Projections Projections
31-03-2013 31-03-2014
1 Total Current Assets (TCA) Err:509 Err:509
2 Oth.Cur.liabilities (OCL) 25.50 36.40

(Other than Bank Borrowing)
3 Working Capital Gap (WCG) Err:509 Err:509
4 Net Working Capital (NWC) Err:509 Err:509

(Actuals/Projected)
5 Assessed Bank Finance (ABF) Err:509 Err:509
6 NWC to TCA (%) 0.00% 0.00%
7 Bank Finance to TCA (%) 0.00% 0.00%
8 Sundry Creditors to TCA (%) 0.00% 0.00%
9 Other CL to TCA (%) Err:509 Err:509

(other than Bk.finance & SCrs)
10 Inventories to Net Sales (days) 0 0
11 Receivables to Gross Sales (days) 67 66
12 S.Creditors to Purchases (days) Err:509 Err:509
13 Net Profit / Net sales % Err:509 Err:509

(AMOUNT - Rs in lacs)
As per balance sheet as at
31-03-2013 31-03-2014
1 SOURCES OF FUNDS
a Net Profit (after tax) less drawings Err:509 Err:509
b Depreciation 0.44 0.39
c Misc Exp W/0 Err:509 Err:509
d Increase in Term liabilities
(incl. public deposits) 58.90 9.60
e Decrease in
I Fixed Assets 0.00 0.00
ii Other non-current assets 0.00 0.00
f Others - Preliminery expenses w/o 0.00 0.00
1 TOTAL SOURCES OF FUNDS Err:509 Err:509
2 USES OF FUNDS
a Net loss Err:509 Err:509
b Decrease in Term liabilities
( including public deposits) 0.00 0.00
c Increase in
I Fixed Assets 0.00 0.00
ii Other non-current assets 0.00 0.00
d I Dividend payable /paid 0.00 0.00
Others - Preliminery expenses 0.00 0.00
2 TOTAL USES OF FUNDS Err:509 Err:509
a Long Term Surplus /Deficit Err:509 Err:509

b Increase/(-)decrease in
Current Assets * (as per
details given below) Err:509 Err:509
c Increase/(-)decrease in
Current liabilities other
than bank borrowings (192.50) 10.90
d Increase/(-)decrease in
Working Capital gap Err:509 Err:509
3 Net Surplus /Deficit Err:509 Err:509
4 Increase/(-)decrease in
Bank borrowings 115.00 0.00
5 Increase/decrease in Net Sales 448.08 100.00

31-03-2013 31-03-2014
I Long Term Sources Err:509 Err:509

ii Long term Uses Err:509 Err:509
Surplus/Deficit Err:509 Err:509
I Short term sources -77.50 10.90
ii Short term uses Err:509 Err:509
Surplus/Deficit Err:509 Err:509
BREAKUP OF ITEM NO(4) FORM VI - FUND FLOW STATEMENT
31-03-2013 31-03-2014
I Increase/(-)decrease in
Raw Materials Err:509 Err:509
ii Increase/(-)decrease in
Stocks in process Err:509 Err:509
iii Increase/(-)decrease in
Finished Goods -71.97 11.25
iv Increase/(-)decrease in
Receivable 78.40 17.30
v Increase/(-)decrease in
Stores & Spares - 0.00
vi Increase/(-)decrease in
other current assets (16.39) 2.85
Total increase/Decrease in OCA Err:509 Err:509
As per item (4) in Funds Flow statement Err:509 Err:509

ANALYTICAL RATIOS
No PARTICULARS 31-03-2012 31-03-2013
a PBDIT Err:509 Err:509
b Net Profit / Sales Err:509 Err:509
c Net Profit / Total Funds Err:509 Err:509
d Cash Accruals Err:509 Err:509
e Retained acccruals Err:509 Err:509
f Retained accruals/Cash accruals Err:509 Err:509
g PBDIT / Net Sales Err:509 Err:509
h PBDIT / Interest Err:509 Err:509
I ROCE % (PBDIT / TTA %) Err:509 Err:509
j INV. + REC / NET SALES IN DAYS Err:509 Err:509
ASSESSMENT OF WORKING CAPITAL REQUIREMENTS AS PER TURNOVER MEHTOD
PARTICULARS 31-03-2012 31-03-2013
I Projected Annual Turnover 602.88 850.00

II 25 % of PAT 150.72 212.50
III LESS 5% of PAT 30.14 42.50
IV Eligble Bank Borrowings 120.58 170.00
V Actual Bank Borrowings /
Bank limit recommended 0.00 115.00
ASSESSMENT OF WORKING CAPITAL REQUIREMENTS AS PER TRADITIONAL METHOD
PARTICULARS 31-03-2012 31-03-2013
I Total Current Assets Err:509 Err:509

II Other Current liabilities 218.00 25.50
III Working Capital Gap Err:509 Err:509
IV 25 % of item III Err:509 Err:509
V Actual / Projected NWC Err:509 Err:509
VI Item III - Item IV Err:509 Err:509
VII Item III - Item V Err:509 Err:509
Actual Bank Borrowings / Bank limit
VIII recommended Err:509 Err:509
EFFICIENCY RATIOS
No Particulars Projected Projected

1 Net Sales to Total Tangible Assets (times) Err:509 Err:509
2 PBT to Total Tangible Assets (%) Err:509 Err:509
3 Operating cost / Sales (%) Err:509 Err:509
4 Bank Finance to Current Assets (%) Err:509 Err:509
5 Inventory + Receivables to Net Sales (days) Err:509 Err:509
KEY PERFORMANCE AND FINANCIAL INDICATORS
No Particulars 2009 2010

Aud. Aud.
1 Net Sales 401.92 850.00
2 Operating profit Err:509 Err:509
3 PBT Err:509 Err:509
4 PBT/ Net sales % Err:509 Err:509
5 PAT Err:509 Err:509
6 Cash accruals Err:509 Err:509
7 PBDIT Err:509 Err:509
8 Capital 0.00 1.00
9 TNW Err:509 Err:509
10 Adjusted TNW * Err:509 Err:509
11 TOL / TNW 0.00 0.00
12 TOL / Adjusted TNW * Err:509 Err:509
13 Net working capital Err:509 Err:509
14 Current ratio 0.00 0.00
HOLDING LEVELS OF INVENTORY , CARRY PERIODS OF RECEIVABLES & S.CRS
No Inventory / Payments Projected Projected

2012 2013
1 Raw material 0.00 0.00
2 Consumables Spares 0.00 0.00
3 Semi-Finished Goods 0.00 0.00
4 Finished Goods 0.00 0.00
5 Receivables (2.31) (2.20)
6 S. Creditors (5.24) (0.21)
ASSESSMENT OF WCR AS PER ABF METHOD
No Particulars Projected Projected

2013 2014
1 Total Current Assets (TCA) Err:509 Err:509
2 Other Current Liabilities (OCL) 25.50 36.40
3 Working Capital Gap Err:509 Err:509
4 Net Working Capital Err:509 Err:509
5 Assessed Bank Finance Err:509 Err:509
6 NWC to TCA % 0.00% 0.00%
7 Bank Finance to TCA % 0.00% 0.00%
8 Other Current Liabilities to TCA% Err:509 Err:509
9 S. Creditors to TCA % 0.00% 0.00%
BASE
NES
REQUIREMENTS
MENT
(Rs. in lacs)
31-03-2014 31-03-2015
950.00 1100.25
0.00 0.00
0.00 0.00
950.00 1100.25
0.00 0.00
950.00 1100.25
0.00 0.00
750.00 876.21
750.00 876.21
0.00 0.00
Err:509 Err:509
Err:509 Err:509
13.04 14.34
0.00 0.00
Err:509 Err:509
98.57 103.50
9.97 12.52
19.00 22.01
Err:509 Err:509
0.39 0.35
Err:509 Err:509
0.00 0.00
0.00 0.00
Err:509 Err:509
93.75 105.00
105.00 120.00
Err:509 Err:509
Err:509 Err:509
NES
REQUIREMENTS
MENT
(Rs. in lacs)
31-03-2014 31-03-2015
25.00 30.00
Err:509 Err:509
Err:509 Err:509
Err:509 Err:509
Err:509 Err:509
Err:509 Err:509
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
- -
Err:509 Err:509
4.51 6.44
Err:509 Err:509
0.00 0.00
0.00 0.00
Err:509 Err:509
100% 100%
Err:509 Err:509
Err:509 Err:509
NES
NCE SHEET
(Rs. in lacs)
31-03-2014 31-03-2015
115.00 115.00
0.00 0.00
115.00 115.00
0.00 0.00
11.40 15.25
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
25.00 30.00
36.40 45.25
151.40 160.25
NES
NCE SHEET
(Rs. in lacs)
31-03-2014 31-03-2015
137.37 147.77
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
137.37 147.77
288.77 308.02
1.00 1.00
19.41 34.44
0.00 0.00
Err:509 Err:509
Err:509 Err:509
Err:509 Err:509
NES
NCE SHEET
(Rs. in lacs)
31-03-2014 31-03-2015
14.00 15.65
0.00 0.00
0.00 0.00
0.00 0.00
172.99 187.33
0.00 0.00
0.00 0.00
Err:509 Err:509
Err:509 Err:509
105.00 120.00
0.00 0.00
9.50 11.20
4.51 6.44
0.00 0.00
0.00 0.00
0.00 0.00
Err:509 Err:509
NES
NCE SHEET
(Rs. in lacs)
31-03-2014 31-03-2015
5.64 5.64
2.46 2.81
3.18 2.83
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
Err:509 Err:509
Err:509 Err:509
Err:509 Err:509
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
Err:509 Err:509
NES
URRENT LIABILIITIES
31-03-2014 31-03-2015
0.00 0.00
0.00 0.00
Err:509 Err:509
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
Err:509 Err:509
0.00 0.00
105.00 120.00
0.00 0.00
172.99 187.33
(2.19) (2.04)
0.00 0.00
(0.00) (0.00)
9.50 11.20
18.51 22.09
Err:509 Err:509
Err:509 Err:509
NES
AND CURRENT LIABILITIES

31-03-2014 31-03-2015
Err:509 Err:509
11.40 15.25
(0.18) (0.21)
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
25.00 30.00
0.00 0.00
25.00 30.00
36.40 45.25
36.40 45.25
ON UNDER ABS METHOD
RIM STONES
Projections
31-03-2015
Err:509
45.25
Err:509
Err:509
Err:509
0.00%
0.00%
0.00%
Err:509
62
Err:509
Err:509
Projections
31-03-2015
Err:509
0.35
Err:509
10.40
0.00
0.00
0.00
Err:509
Err:509
0.00
0.00
0.00
0.00
0.00
Err:509
Err:509
Err:509
8.85
Err:509
Err:509
0.00
150.25
NES
et as at
Projections
31-03-2015
Err:509
Err:509
Err:509
8.85
Err:509
Err:509
FLOW STATEMENT
Projections
31-03-2015
Err:509
Err:509
15.00
14.34
0.00
5.28
Err:509
Err:509
31-03-2014 31-03-2015
Err:509 Err:509
Err:509 Err:509
Err:509 Err:509
Err:509 Err:509
Err:509 Err:509
Err:509 Err:509
Err:509 Err:509
Err:509 Err:509
Err:509 Err:509
Err:509 Err:509
OVER MEHTOD
31-03-2014 31-03-2015
950.00 1100.25
237.50 275.06
47.50 55.01
190.00 220.05
115.00 115.00
ITIONAL METHOD
31-03-2014 31-03-2015
Err:509 Err:509
36.40 45.25
Err:509 Err:509
Err:509 Err:509
Err:509 Err:509
Err:509 Err:509
Err:509 Err:509
Err:509 Err:509
Projected Projected
Err:509 Err:509
Err:509 Err:509
Err:509 Err:509
Err:509 Err:509
Err:509 Err:509
2011 2012
Estm. Projn.
950.00 1100.25
Err:509 Err:509
Err:509 Err:509
Err:509 Err:509
Err:509 Err:509
Err:509 Err:509
Err:509 Err:509
1.00 1.00
Err:509 Err:509
Err:509 Err:509
0.00 0.00
Err:509 Err:509
Err:509 Err:509
0.00 0.00
ES & S.CRS
Projected Projected
2014 2015
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
(2.19) (2.04)
(0.18) (0.21)
Projected
2015
Err:509
45.25
Err:509
Err:509
Err:509
0.00%
0.00%
Err:509
0.00%

International Granimarmo CMA DTA 115 LACS CC - Final

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International Granimarmo CMA DTA 115 LACS CC - Final

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FUND FLOW (DETAILED)

a. Net Profit (After Tax) 8.20 10.51 15.03

b. Depreciation 0.45 0.39 0.35

c Increase in Capital 0.00 0.00 0.00

d. Increase In TL. Incl.public deposits 58.90 9.60 10.40

ii.) Other Non Current Assets 0.00 0.00 0.00

f Others 0.00 0.00 0.00

g. Total 67.54 20.50 25.78

b. Dec.in Term Liab. incl. Pub.Dep. 0.00 0.00 0.00

ii) Other Non current assets 0.00 0.00 0.00

d. Dividend Payment 0.00 0.00 0.00

e Others 0.00 0.00 0.00

f Total 0.00 0.00 0.00

FUNDS FLOW STATEMENT

2015-16 2016-17 2017-18

4 ii Increase/decrease in Curr. Assts. -9.96 31.40 34.62

5 iii Inc./Dec. in CL other than BB -192.50 10.90 8.85

7 v Net Surplus (+) Deficit (-) -115.00 0.00 0.00

8 vi Inc./Dec. in Bank Borrowings 115.00 0.00 0.00

2015-16 2016-17 2017-18

Long Term Sources 67.54 20.50 25.78

2015-16 2016-17 2017-18

Opening balance 1.71 9.91 20.41

(Figures in italics represents holding period in months.)

Domestic Sales(Gross) 32.30 401.92 850.00 950.00 1100.25

% rise/fall (-) in net sales 111.48 11.76 15.82

Profit Before tax 0.29 0.69 11.71 15.02 21.47

PBT/ Sales (%) 0.90 0.17 1.38 1.58 1.95

Profit After Tax 0.23 0.48 8.20 10.51 15.03

Cash Accrual 0.54 1.79 8.63 10.90 15.38

Paid Up Capital 1.00 1.00 1.00 1.00 1.00

TNW 1.23 1.71 9.91 20.41 35.44

TOL/TNW (times) 102.22 167.76 27.08 14.15 8.69

NWC 45.47 66.56 134.10 154.60 180.37

Current Ratio 1.59 1.31 1.95 2.02 2.13

Adjusted TNW 1.23 1.71 9.91 20.41 35.44

Adjusted TOL/TNW 102.22 167.76 27.08 14.15 8.69

Operating Cost/ sales % 99.10 99.83 98.62 98.42 98.05

Net Sales /TTA (times) 0.25 1.39 3.06 3.07 3.20

PBDIT PBDIT 9.45 26.03 34.76 45.22

2013-14 2014-15 2015-16 2016-17 2017-18

Operating Cost to sales (%) 99.10 99.83 98.62 98.42 98.05

Inventory+ Receivables to net 171.70 54.42 107.11 106.81 101.95

PBDIT 0.60 9.45 26.03 34.76 45.22

RISK RATING RELATED RATIOS

1 Current Ratio 1.59 1.31 1.95 2.02 2.13

FIXED ASSET & DEPRECIATION SCHEDULE

PARTICULARS Depn WDV DEPN WDV DEPN WDV DEPN WDV

YEARS 2016 2017 2018

PARTICULARS 2016 2017 2018

Total 3.58 3.19 2.84

Gross Block 5.64 5.64 5.64

2013-14 2014-15 2015-16 2016-17 2017-18

i. Domestic sales/Receipts 32.30 401.92 850.00 950.00 1100.25

ii. Export sales

Total 32.30 401.92 850.00 950.00 1100.25

2 Less excise duty

Deduct other items

3 Net sales ( item 1 - item 2 ) 32.30 401.92 850.00 950.00 1100.25

4 % age rise (+) or fall (-) in net - - 111.48 11.76 15.82

i.) Raw materials/Purchas(including 80.72 421.31 590.00 750.00 876.21

(b) Indigenous 80.72 421.31 590.00 750.00 876.21

ii) Contract work expenses 0.00 0.00 0.00 0.00 0.00