Cma Data-414 Lacs-Aac Blocks Mfg. Unit.

CMA DATA
SRI KRISHNAVENI ULTRALITE BRICK INDUSTRY

Sy.No.29/1, Situated within Lankam Revenue Village, Srikakulam
Mandal, Srikakulam Dist.
Constitution Partnership
Managing Partner Smt.Allu Rohini
Mobile No. 9052936324
Date of submission 18/11/2019
COST OF PROJECT & MEANS OF FINANCE
Base Year: 2020/Mfg. Enterprise [Rs. in Lacs]
COST OF PROJECT
SL.NO. PARTICULARS EXISTING PROPOSED TOTAL
1 Land to an extent of 0.59 Acres (Leased) - -
2 Site development 6.00 6.00
3 Civil works
i. Main Factory Shed (120'X60') 33.84 33.84
ii. Boiler Shed (48'X20') 5.28 5.28
iii. Foundation for Autoclave 7.50 7.50
iv. Foundation for Boiler, Batch Mixer 6.00 6.00
v. Concrete Trenches 3.00 3.00
vi. Workers Rest Rooms (48'X16') 5.28 5.28
vii. Office & Quality Control Room (30'X16') 2.88 2.88
vi. Granular sub base & Internal Roads formation 4.60 4.60
Total 68.38 68.38
Total (1+2+3) 74.38
ROUNDED OFF TO [A] 74.00
4 MACHINERY & EQUIPMENTS
i. Batching Section 64.85 64.85
ii. Cutting & Moulding Section 62.88 62.88
iii. Boiler Section 34.58 34.58
iv. Autoclave Section 48.50 48.50
Commissioning & Erection 8.50 8.50
Total 219.31 219.31
GST @ 18% 39.48 39.48
Transportation 1.50 1.50
Grand Total 260.29 260.29
ROUNDED OFF TO [B] 260.00
5 Auxiliary Power supply
25 KVA DG Set 4.00 4.00
6 ELECTRIFICATION
Security deposit, Distribution Transformer, External 10.00 10.00
& Internal electrification
7 WATER LINES & PLUMBING
Deeptube Bore Well 1.00 1.00
Plumbing & Drain lines 1.00 1.00
8 PRELIMINARY & PRE-OPERATIVE EXPENSES
Land convesion, Approvals & Clearances 8.00 8.00
OTHER FIXED ASSETS (5+6+7+8) [C] 24.00
9 WORKING CAPITAL REQUIREMENTS
Working Capital [D] 56.00 56.00
TOTAL PROJECT COST [A+B+C+D] 414.00

MEANS OF FINANCE
SL.NO. PARTICULARS EXISTING PROPOSED TOTAL
1 Share Capital 136.00 136.00
2 Term Loan 236.00 236.00
2 FBWC 42.00 42.00
TOTAL 414.00
Base Year: 2020/Mfg. Enterprise
a Installed Capacity 80 M³/Day
b Utilization Capacity (1st Year) 50%
c Production / 1 M³ (Nos) Cost (Rs.)
100 mm (4'') 83 38.00
150 mm (6'') 55 57.00
200 mm (8'') 41 76.00
d Production / Day (20 Hrs) (M³) 40
e Production / Month (25 Days) (M³) 1000
f Selling Price / 1 M³ (Rs.) 3200.00
COST OF PRODUCTION
1 Raw materials requirement/1 M³
S.No. Material Qty(Kg) Rate(Rs/Kg) Amount(Rs)
1 Cement 160 6.50 1040.00
2 Fly Ash 560 1.00 560.00
3 Aluminium 0.45 300.00 135.00
4 Lime 25 9.00 225.00
5 Waste wood 40 4.00 160.00
6 Mould releasing agent 0.5 26.00 13.00
Total 2133.00
2 Manpower requirement/Day
S.No. Class of MP Man Days Rate/Day Amount(Rs)
1 Prod. Supervisor 3 350 1050
2 Mixer Operator 3 300 900
3 Moulding, Cleaning, Assembly workers 12 250 3000
4 Clerk cum stores assistat 1 300 300
5 Watchman 1 300 300
Total 5550
Add Prerequisites @ 10% 555
Total manpower cost 6105
3 Utiliies/Month
Electricity 98,472
4 Other Exenses/Month
Repair & maintenance 8,000
Stores consumables 2,000
Insurance 4,000
Marketing 10,000
Sundries (Telephone, Internet, Stationery etc.) 2,000
Total 26,000
COST OF PRODUCTION/1 M³ (Rs.)
1 Raw materials 2133.00
2 Salary & Wages 152.63
3 Utilities (Power & Fuel) 98.47
4 Repair & maintenance 8.00
5 Other expenses 8.00
6 Marketing 10.00
Total 2400.10
Rounded off to(A) 2430.00
PROFIT & LOSS ACCOUNT
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27
SL.
PARTICULARS EXISTING EST PROJ PROV EST PROJ PROJ PROJ PROJ
NO.
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8
(A) INSTALLED CAPACITY/DAY (M³) 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00
Capcity Utilisation % 50% 55% 60% 65% 70% 75% 80% 85%
Production/Day (M³) 25.00 27.50 30.00 32.50 35.00 37.50 40.00 42.50
No.of working days/Month 25.00 25.00 25.00 25.00 25.00 25.00 25.00 25.00
No.of operating Months 0.00 12.00 12.00 12.00 12.00 12.00 12.00 12.00
Production/Year (M³) 0.00 8250.00 9000.00 9750.00 10500.00 11250.00 12000.00 12750.00
Selling Price/1 M³ (Rs.) 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00
(B) SALES:
1. Domestic Sales - 264.00 288.00 312.00 336.00 360.00 384.00 408.00
Other Income
TOTAL INCOME - 264.00 288.00 312.00 336.00 360.00 384.00 408.00
(C ) COST OF PRODUCTION:
1. Raw materials & Consumables - 175.97 161.97 177.97 193.97 209.96 225.96 241.96
2. Power & Fuel - 8.12 8.86 9.60 10.34 11.08 11.82 12.56
3. Direct Labour & Wages - 12.59 13.74 14.88 16.03 17.17 18.32 19.46
4. Repair & Maintenance - 0.66 0.72 0.78 0.84 0.90 0.96 1.02
5. Other Expenses - 0.66 0.72 0.78 0.84 0.90 0.96 1.02
6. Depreciation 26.83 24.30 22.02 19.97 18.11 16.43 14.92 13.55
TOTAL COST OF PRODUCTION 26.83 222.31 208.03 223.98 240.12 256.44 272.93 289.57
8. Add: Opening Stock in Process - - - - - - - -
Total 26.83 222.31 208.03 223.98 240.12 256.44 272.93 289.57
9. Less: Closing Stock in Process - - - - - - - -
Total 26.83 222.31 208.03 223.98 240.12 256.44 272.93 289.57
10. Add: Op. Stock of Finished Goods - - 33.00 36.00 39.00 42.00 45.00 48.00
Total 26.83 222.31 241.03 259.98 279.12 298.44 317.93 337.57
11. Less: Cl. Stock of Finished Goods - 33.00 36.00 39.00 42.00 45.00 48.00 51.00
(D) COST OF SALES 26.83 189.31 205.03 220.98 237.12 253.44 269.93 286.57
(E) GROSS PROFIT (B - D) (26.83) 74.69 82.97 91.02 98.88 106.56 114.07 121.43
(F) INTEREST
1. Term Loan 9.00 25.84 21.75 17.58 13.40 9.23 5.05 1.06
2. Working Capital - 5.04 5.04 5.04 5.04 5.04 5.04 5.04
Total 9.00 30.88 26.79 22.62 18.44 14.27 10.09 6.10
Selling & General Adm. Expenses - 0.83 0.90 0.98 1.05 1.13 1.20 1.28
Preliminary Expenses W/O.
(H) PROFIT BEFORE TAXATION
{E-(F+G)} (35.83) 42.98 55.28 67.43 79.39 91.17 102.78 114.06
(I) Provision for Taxation - 12.89 16.58 20.23 23.82 27.35 30.83 34.22
(J) NET PROFIT ( H - I) (35.83) 30.09 38.69 47.20 55.57 63.82 71.94 79.84
ASSESSMENT OF WORKING CAPITAL REQUIREMENT
FORM II : OPERATING STATEMENT
Form II : Sheet 1 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27
EST PROJ PROV EST PROJ PROJ PROJ PROJ
1 GROSS SALES Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8
i. Domestic sales 0.00 264.00 288.00 312.00 336.00 360.00 384.00 408.00
ii. Export sales 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Add other revenue income/jobwork 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total 0.00 264.00 288.00 312.00 336.00 360.00 384.00 408.00

2 Less excise duty
Deduct other items
3 Net Sales ( item 1 - item 2 ) 0.00 264.00 288.00 312.00 336.00 360.00 384.00 408.00
4 % age rise (+) or fall (-) in net #DIV/0! 9.09% 8.33% 7.69% 7.14% 6.67% 6.25%
sales compared to previous
year (annualised)
5 Cost of Sales
i.) Raw materials (including 0.00 175.97 161.97 177.97 193.97 209.96 225.96 241.96
stores and other items used
in the process of manufacture)
(a) Indigenous 0.00 175.97 161.97 177.97 193.97 209.96 225.96 241.96
(b) Imported
ii) Other spares 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
(a) Indigenous 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
(b) Imported
iii) Power and fuel 0.00 8.12 8.86 9.60 10.34 11.08 11.82 12.56
iv) Direct labour 0.00 12.59 13.74 14.88 16.03 17.17 18.32 19.46
(Factory wages & salary)
v) Other mfg. Expenses+ repairs 0.00 0.66 0.72 0.78 0.84 0.90 0.96 1.02
vi) Other Expenses 0.00 0.66 0.72 0.78 0.84 0.90 0.96 1.02
vii) Depreciation 26.83 24.30 22.02 19.97 18.11 16.43 14.92 13.55
viii) SUB TOTAL (I TO VI) 26.83 222.31 208.03 223.98 240.12 256.44 272.93 289.57
ix) ADD: Opening stocks-in-
Process
Sub-total 26.83 222.31 208.03 223.98 240.12 256.44 272.93 289.57
Form II : Sheet 2 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27
ix) Deduct : Closing stocks-in-
process
x) Cost of Production 26.83 222.31 208.03 223.98 240.12 256.44 272.93 289.57
xi) Add : Opening stock of
finished goods 0.00 0.00 33.00 36.00 39.00 42.00 45.00 48.00
SUB-TOTAL 26.83 222.31 241.03 259.98 279.12 298.44 317.93 337.57
xii) Deduct closing stock of
finished goods 0.00 33.00 36.00 39.00 42.00 45.00 48.00 51.00
xiii) Total Cost of Sales 26.83 189.31 205.03 220.98 237.12 253.44 269.93 286.57
6 Selling general and administrtive

expenses 0.00 0.83 0.90 0.98 1.05 1.13 1.20 1.28
7 SUB-TOTAL (5+6) 26.83 190.14 205.93 221.96 238.17 254.57 271.13 287.85
8 Operating profit before interest -26.83 73.87 82.07 90.05 97.83 105.44 112.87 120.16
( 3-7 )
9 Interest 9.00 30.88 26.79 22.62 18.44 14.27 10.09 6.10
10 Operating profit after interest -35.83 42.98 55.28 67.43 79.39 91.17 102.78 114.06
( 8-9 )
11 (i) Add other non-operating income
(a)Income from Investments
(b)Profit on sale of F.A.
(c)Deferred tax
(d) Other Income
Sub-total ( income ) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
(ii) Deduct other non-operating expenses
(a)P&P expense including
all book entries written off
(b) Goodwill w/o
(c) Loss on Assets/R & D Exp.
(d)Depreciation Short Provided
Sub-total ( expenses ) 0.00 0.00 0.00 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 0.00 0.00 0.00
income/expenses
12 Profit before tax/loss[10+11(iii)] -35.83 42.98 55.28 67.43 79.39 91.17 102.78 114.06
13 Provision for taxes 0.00 12.89 16.58 20.23 23.82 27.35 30.83 34.22
14 Prior Years Tax Adjustment(If any)
15 Net profit/loss ( 12-13 ) -35.83 30.09 38.69 47.20 55.57 63.82 71.95 79.84
16 (a) Equity dividend paid-amt
(Already paid+ B.S. provision)
(b) Dividend Rate
17 Retained profit ( 14-15 ) -35.83 30.09 38.69 47.20 55.57 63.82 71.95 79.84
18 Retained profit/Net profit (% age) 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00
19 Cash Accruals -9.00 54.39 60.72 67.16 73.68 80.25 86.87 93.39
OPERATING COST 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27
Wages & Salaries 0.00 12.59 13.74 14.88 16.03 17.17 18.32 19.46
Other Mfg.Exp.(Repair&Maintenance) 0.00 0.66 0.72 0.78 0.84 0.90 0.96 1.02
Power & Fuel 0.00 8.12 8.86 9.60 10.34 11.08 11.82 12.56
Advertising 0.00 0.17 0.18 0.20 0.21 0.23 0.24 0.26
Mktg. & Distribution 0.00 0.66 0.72 0.78 0.84 0.90 0.96 1.02
TOTAL 0.00 22.20 24.22 26.24 28.26 30.27 32.29 34.31
FORM III : ANALYSIS OF BALANCE SHEET
Form III : Sheet 1 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27
CURRENT LIABILITIES Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8
(i.) From applicant banks 0.00 42.00 42.00 42.00 42.00 42.00 42.00 42.00
(ii.) From other banks 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
(iii) Of which BP & BD 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
SUB TOTAL 0.00 42.00 42.00 42.00 42.00 42.00 42.00 42.00
2 Short term borrowings from
others/ sundry creditors for others
3 Sundry Creditors (Trade) 15.00 15.00 15.00 15.00 15.00 15.00 15.00
4 Advance payments from custo- 7.00 9.00 11.00 13.00 15.00 17.00 19.00 21.00
mers/deposits from dealers
5 Provision for taxes
6 Dividend payable
7 Other statutory liabilities

(due within one year)
8 Deposits/instalments of term 0.00 30.26 36.31 36.31 36.31 36.31 36.31 24.21
loans/DPGs/Debentures,etc.
(due within one year)
9 Other current liabilities &

provisions(due within 1 Yr)
(specify major items) 1.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00
(i)Unclaimed deposits
(ii)Intt. Due on Dep./Sec.Dep.
(iii)Sundry Creditors (Cap)
(iv)Unclaimed div+Intt Acc+Oth Lib
SUB-TOTAL (B) 8.00 56.26 64.31 66.31 68.31 70.31 72.31 62.21
TOTAL CURRENT LIABILITIES 8.00 98.26 106.31 108.31 110.31 112.31 114.31 104.21
Form III : Sheet 2 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27
TERM LIABILITIES EST PROJ PROV EST PROJ PROJ PROJ PROJ
11 Debentures (not maturing
within one year)
12 Preference shares
(redeemable after one year)
13 Term loans(excluding instalment) 236.00 205.74 169.44 133.13 96.82 60.51 24.21 0.00
payable within one year)
14 Deferred Payment Credits

(excluding instalments due
within one year)
15 Share application money
16 Other term liabilities/unsecured
loan(DTL)
17 TOTAL TERM LIABILITIES 236.00 205.74 169.44 133.13 96.82 60.51 24.21 0.00
18 TOTAL OUTSIDE LIABILITIES 244.00 304.00 275.74 241.44 207.13 172.82 138.51 104.21
NET WORTH
19 Ordinary share capital 72.00 86.00 86.00 86.00 86.00 86.00 86.00 86.00
20 General reserve
21 Revaluation reserve
22 Other reserve (excluding

provisions)
23 Surplus (+) or deficit (-) in -35.83 -5.74 32.96 72.15 117.73 161.55 203.49 248.33
Profit & Loss Account
23a Others Specify:
(i)Unsecured Loan ( Int Free ) 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00
(ii)Debentures Forfeiture A/C
(iii)Debentures Premium A/C
(iv)Deferred Tax Liabilities
(v)Drawings
24 NET WORTH 86.17 130.26 168.96 208.15 253.73 297.55 339.49 384.33
25 TOTAL LIABILITIES 330.17 434.26 444.70 449.59 460.86 470.37 478.01 488.54
FORM III : ANALYSIS OF BALANCE SHEET
Form III : Sheet 3 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27
CURRENT ASSETS Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8
26 Cash and bank balances 1.69 2.54 3.50 4.85 5.73 6.17 7.22 8.80
27 Investment (other than long 0.00 5.00 12.00 13.00 19.00 22.00 21.00 21.00
term investment)
(i) Government /B S E B & TEL
Trustee Securities
(ii) Fixed Deposits with Banks 5.00 12.00 13.00 19.00 22.00 21.00 21.00
28 (i) Receivables other than 0.00 75.95 82.85 89.75 96.66 103.56 110.47 117.37
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: 0.00 33.00 36.00 39.00 42.00 45.00 48.00 51.00
(i)Raw materials(including stores 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
& other items used in the
process of manufacture)
(a) Indigenous 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
(b) Imported
(ii) Stock-In-Process 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
(iii) Finished goods 0.00 33.00 36.00 39.00 42.00 45.00 48.00 51.00
(iv) Other Consumable Spares 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
(a) Indigenous
(b) Imported
31 Advance to suppliers of raw 0.00 17.60 16.20 17.80 19.40 21.00 22.60 24.20
materials & stores and spares
32 Advance payment of taxes
33 Other Current assets
(Specify major items) 2.00 3.00 4.00 5.00 6.00 7.00 8.00 9.00
(i) Dealership Deposit 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
(ii)Rent Advance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
(iii)Dividend 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
(iv) other misc expenses not w/o 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
34 TOTAL CURRENT ASSETS 3.69 137.08 154.55 169.40 188.78 204.73 217.28 231.37
Form III : Sheet 4 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27
FIXED ASSETS EST PROJ PROV EST PROJ PROJ PROJ PROJ
35 Gross Block(Land & Building 303.31 303.31 303.31 303.31 303.31 303.31 303.31 303.31
machinery, work-in-process)
36 Depreciation to date 26.83 51.13 73.16 93.12 111.23 127.67 142.59 156.14
37 NET BLOCK 276.48 252.18 230.15 210.19 192.08 175.64 160.72 147.17
OTHER NON-CURRENT ASSETS
38 Investment/bookdebts/advances/ 50.00 45.00 60.00 70.00 80.00 90.00 100.00 110.00
deposits which are not current
assets
(i) a) Investment in subsidiary
Co./affiliates
b) Others 30.00 35.00 40.00 45.00 50.00 55.00 60.00 65.00
(ii) Advances to suppliers of
capital goods & contractors
(iii)Deferred receivables (maturity
exceeding one year)
(iv)Others: (a)Debtors> 6 months
(b) Sec.Deposits/ insurance
(c)advance to Others 20.00 10.00 20.00 25.00 30.00 35.00 40.00 45.00
39 Non-consumables stores &

spares
40 Other non-current assets incl-
uding dues from Directors
41 TOTAL OTHER NON-CURR. ASSETS 50.00 45.00 60.00 70.00 80.00 90.00 100.00 110.00
42 Intangible assets (patents,
goodwill, prelim.expenses, bad/
doubtful exp.not provided for etc)
43 TOTAL ASSETS(34+37+41+42) 330.17 434.26 444.70 449.59 460.86 470.37 478.01 488.54
TTA 330.17 434.26 444.70 449.59 460.86 470.37 478.01 488.54
Investment in Associates 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
44 NET WORKING CAPITAL -4.31 38.83 48.24 61.09 78.48 92.42 102.97 127.16
CURRENT RATIO 0.46 1.40 1.45 1.56 1.71 1.82 1.90 2.22
TNW 86.17 130.26 168.96 208.15 253.73 297.55 339.49 384.33
TOL/TNW 2.83 2.33 1.63 1.16 0.82 0.58 0.41 0.27
Total Liabilities (Easy Reference) 330.17 434.26 444.70 449.59 460.86 470.37 478.01 488.54
Difference [TA-TL] 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
A. COST OF PROJECT & MEANS OF FINANCE [Rs. in Lacs]
Cost Amount Means Amount % Margin
L&B 74.00 Equity: 136.00
P&M 260.00 Debt: 57.63%
Transport vehicles 4.00 TL 236.00
Other assets 20.00 FBWC 42.00 Debt / Equity Ratio
WC 56.00 1.74 :1
Total 414.00 414.00
B. COMMERCIAL VIABILITY [Rs. in Lacs]

Particulars 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27
Sources
Net Retained Profit -35.83 30.09 38.69 47.20 55.57 63.82 71.95 79.84
Depreciation 26.83 24.30 22.02 19.97 18.11 16.43 14.92 13.55
P&P Written Off 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Prior Year's Tax Adjust. 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Net Cash Accrual -9.00 54.39 60.72 67.16 73.68 80.25 86.87 93.39
TL Interest 9.00 25.84 21.75 17.58 13.40 9.23 5.05 1.06
Total Sources 0.00 80.23 82.47 84.74 87.08 89.48 91.92 94.45
Obligations
TL Installment 0.00 30.26 36.31 36.31 36.31 36.31 36.31 24.21
TL Interest 9.00 25.84 21.75 17.58 13.40 9.23 5.05 1.06
Total Uses 9.00 56.10 58.06 53.88 49.71 45.53 41.36 25.26
Gross DSCR 1.43 1.42 1.57 1.75 1.97 2.22 3.74
Net DSCR 1.80 1.67 1.85 2.03 2.21 2.39 3.86
Average Gross DSCR 1.80
Average Net DSCR 2.15
C. SECURITY MARGIN [Rs. in Lacs]

Particulars 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27
Written Down Value 276.48 252.18 230.15 210.19 192.08 175.64 160.72 147.17
Agg. TL/ DPG Outstanding 236.00 205.74 169.44 133.13 96.82 60.51 24.21 0.00
Security Margin Available 40.48 46.43 60.72 77.06 95.26 115.13 136.52 147.17
% of Security Margin 14.64 18.41 26.38 36.66 49.59 65.55 84.94 100.00
D. BREAK EVEN ANALYSIS AND SENSITIVE ANALYSIS WHETHER ACCEPTABLE: [Rs. in Lacs]
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27
Capacity Utilisation
A. Sale value of the product 0.00 264.00 288.00 312.00 336.00 360.00 384.00 408.00
B. Variable Expenses
(i) Raw material&Cons.Sp. 75.00% 0.00 131.98 121.48 133.48 145.47 157.47 169.47 181.47
(ii)Power, water and fuel 80.00% 0.00 6.50 7.09 7.68 8.27 8.86 9.45 10.04
(iii)Direct Labour 55.00% 0.00 6.93 7.55 8.18 8.81 9.44 10.07 10.70
(iv)Other mfg.Exp.+ Repairs 60.00% 0.00 0.40 0.43 0.47 0.50 0.54 0.58 0.61
(v)Selling&Gen Admn.exp. 50.00% 0.00 0.41 0.45 0.49 0.53 0.56 0.60 0.64
(vi)Intt. on working capital 0.00% 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total 0.00 146.21 137.00 150.30 163.59 176.88 190.17 203.46
C. Contribution (A - B) 117.79 151.00 161.70 172.41 183.12 193.83 204.54
D. Fixed & semi-fixed exp.
(i) Power, water and fuel 20.00% 0.00 1.62 1.77 1.92 2.07 2.22 2.36 2.51
(ii)Direct Labour 45.00% 0.00 5.67 6.18 6.70 7.21 7.73 8.24 8.76
(iii)Other mfg.Exp+ Repairs 40.00% 0.00 0.26 0.29 0.31 0.34 0.36 0.38 0.41
(iv)Depreciation 0.00% 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
(v) Selling& Gen Admn.exp. 50.00% 0.00 0.41 0.45 0.49 0.53 0.56 0.60 0.64
(vi)Intt. on TL, Deb./DPC 0.00% 9.00 25.84 21.75 17.58 13.40 9.23 5.05 1.06
Total 9.00 33.81 30.44 26.99 23.54 20.09 16.64 13.37
E. Operating profit (C - D) 83.98 120.55 134.71 148.87 163.03 177.19 191.17
F. Break Even Sales 75.78 58.07 52.08 45.88 39.50 32.97 26.67
B.E.S. as % of Net Sales 28.70% 20.16% 16.69% 13.65% 10.97% 8.58% 6.54%
G. Cash Break Even Sales 75.78 58.07 52.08 45.88 39.50 32.97 26.67
Cash B.E.S. as % of Net Sales 28.70% 20.16% 16.69% 13.65% 10.97% 8.58% 6.54%
E. SENSITIVITY ANALYSIS [Rs. in Lacs]
Inc.inVariableCost by 5.00% 2019-20 2020-21
Decrease in Sales by 5.00% Inc.in Dec.in Inc.in Dec.in
A+B A+B
V.C(A) Sales(B) V.C(A) Sales(B)
A. Net Sales 0.00 0.00 0.00 0.00 264.00 277.20 250.80 528.00
B. Variable Expenses 0.00 0.00 0.00 0.00 146.21 153.52 138.90 292.42
C. Contribution 0.00 0.00 0.00 0.00 117.79 123.68 111.90 235.58
D. Fixed & Semi Fixed exp. 9.00 9.45 8.55 17.99 33.81 35.50 32.12 67.62
E. Operating Profit [C-D] -9.00 -9.45 -8.55 -17.99 83.98 88.18 79.78 167.96
F. Break Even Sales [DxA/C] #DIV/0! #DIV/0! #DIV/0! #DIV/0! 75.78 79.56 71.99 151.55
G. B.E.S. as % of Net Sales #DIV/0! #DIV/0! #DIV/0! #DIV/0! 28.70% 28.70% 28.70% 28.70%
[Rs. in Lacs]
Decrease in Sales by 5.00% Inc.in Dec.in Inc.in Dec.in
A+B A+B
A. Net Sales 288.00 302.40 273.60 576.00 312.00 327.60 296.40 624.00
C. Contribution 151.00 158.55 143.45 301.99 161.70 169.79 153.62 323.41
E. Operating Profit [C-D] 120.55 126.58 114.52 241.10 134.71 141.45 127.97 269.42
F. Break Even Sales [DxA/C] 58.07 60.97 55.17 116.14 52.08 54.69 49.48 104.16
G. B.E.S. as % of Net Sales 20.16% 20.16% 20.16% 20.16% 16.69% 16.69% 16.69% 16.69%
[Rs. in Lacs]
Decrease in Sales by 5.00% Inc.in Dec.in A+B Inc.in Dec.in
A+B
A. Net Sales 336.00 352.80 319.20 672.00 360.00 378.00 342.00 720.00
C. Contribution 172.41 181.03 163.79 344.82 183.12 192.28 173.96 366.24
[Rs. in Lacs]
Decrease in Sales by 5.00% Inc.in Dec.in A+B Inc.in Dec.in
A+B
A. Net Sales 336.00 352.80 319.20 672.00 360.00 378.00 342.00 720.00
C. Contribution 172.41 181.03 163.79 344.82 183.12 192.28 173.96 366.24
TERM LOAN INTEREST CALCULATION & DETAILED REPAYMENT SCHEDULE
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27
TL Amount/Opening Balance 236.00 236.00 205.74 169.44 133.13 96.82 60.51 24.21
Add Intt. Paid during the year 9.00 25.84 21.75 17.58 13.40 9.23 5.05 1.06
Less Intt paid during the year 9.00 25.84 21.75 17.58 13.40 9.23 5.05 1.06
Less Install paid during the year 0.00 30.26 36.31 36.31 36.31 36.31 36.31 24.21
Closing Balance 236.00 205.74 169.44 133.13 96.82 60.51 24.21 0.00
TL Interest to be applied 11.50%
Mortorium period 6 Months
2019-20 DEBITS INSTALMENTS BALANCE INTEREST 2020-21 DEBITS INSTALMENTS BALANCE INTEREST
APR APR 0.00 236.00 2.23
MAY MAY 0.00 236.00 2.31
JUN JUN 3.03 232.97 2.23
JUL JUL 3.03 229.95 2.28
AUG AUG 3.03 226.92 2.25
SEP SEP 3.03 223.90 2.15
OCT OCT 3.03 220.87 2.19
NOV NOV 3.03 217.85 2.09
DEC 236.00 0.00 236.00 2.31 DEC 3.03 214.82 2.13
JAN 0.00 236.00 2.31 JAN 3.03 211.79 2.10
FEB 0.00 236.00 2.08 FEB 3.03 208.77 1.87
MAR 0.00 236.00 2.31 MAR 3.03 205.74 2.04
TOTAL 236.00 0.00 9.00 TOTAL 0.00 30.26 25.84
APR 3.03 202.72 1.95 APR 3.03 166.41 1.60
MAY 3.03 199.69 1.98 MAY 3.03 163.38 1.63
JUN 3.03 196.67 1.89 JUN 3.03 160.36 1.54
JUL 3.03 193.64 1.92 JUL 3.03 157.33 1.57
AUG 3.03 190.62 1.89 AUG 3.03 154.31 1.54
SEP 3.03 187.59 1.80 SEP 3.03 151.28 1.46
OCT 3.03 184.56 1.83 OCT 3.03 148.26 1.48
NOV 3.03 181.54 1.75 NOV 3.03 145.23 1.40
DEC 3.03 178.51 1.77 DEC 3.03 142.21 1.42
JAN 3.03 175.49 1.74 JAN 3.03 139.18 1.39
FEB 3.03 172.46 1.55 FEB 3.03 136.15 1.23
MAR 3.03 169.44 1.68 MAR 3.03 133.13 1.33
TOTAL 0.00 36.31 21.75 TOTAL 0.00 36.31 17.58
APR 3.03 130.10 1.26 APR 3.03 93.79 0.92
MAY 3.03 127.08 1.27 MAY 3.03 90.77 0.92
JUN 3.03 124.05 1.20 JUN 3.03 87.74 0.86
JUL 3.03 121.03 1.21 JUL 3.03 84.72 0.86
AUG 3.03 118.00 1.18 AUG 3.03 81.69 0.83
SEP 3.03 114.97 1.12 SEP 3.03 78.67 0.77
OCT 3.03 111.95 1.12 OCT 3.03 75.64 0.77
NOV 3.03 108.92 1.06 NOV 3.03 72.62 0.72
DEC 3.03 105.90 1.06 DEC 3.03 69.59 0.71
JAN 3.03 102.87 1.03 JAN 3.03 66.56 0.68
FEB 3.03 99.85 0.91 FEB 3.03 63.54 0.59
MAR 3.03 96.82 0.98 MAR 3.03 60.51 0.62
TOTAL 0.00 36.31 13.40 TOTAL 0.00 36.31 9.23
0 DEBITS INSTALMENTS BALANCE INTEREST 0 DEBITS INSTALMENTS BALANCE INTEREST

APR 3.03 57.49 0.57 APR 3.03 21.18 0.23
MAY 3.03 54.46 0.56 MAY 3.03 18.15 0.21
JUN 3.03 51.44 0.52 JUN 3.03 15.13 0.18
JUL 3.03 48.41 0.50 JUL 3.03 12.10 0.15
AUG 3.03 45.38 0.47 AUG 3.03 9.08 0.12
SEP 3.03 42.36 0.43 SEP 3.03 6.05 0.09
OCT 3.03 39.33 0.41 OCT 3.03 3.03 0.06
NOV 3.03 36.31 0.37 NOV 3.03 0.00 0.03
DEC 3.03 33.28 0.36 DEC
JAN 3.03 30.26 0.33 JAN
FEB 3.03 27.23 0.27 FEB
MAR 3.03 24.21 0.27 MAR
TOTAL 0.00 36.31 5.05 TOTAL 0.00 24.21 1.06
ASSESSMENT OF WORKING CAPITAL REQUIREMENT
SL. 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27
NO. PARTICULARS EST PROJ PROV EST PROJ PROJ PROJ PROJ
I CURRENT ASSETS:
Inventories
Raw Materials
A Imported
B Indigenous
(Month's Consumption)
Stock In Process - - - - - - - -
Finished Goods - 33.00 36.00 39.00 42.00 45.00 48.00 51.00
45 D 45 D 45 D 45 D 45 D 45 D 45 D
Receivables - 75.95 82.85 89.75 96.66 103.56 110.47 117.37
60 D 60 D 60 D 60 D 60 D 60 D 60 D
Advance to Suppliers - 17.60 16.20 17.80 19.40 21.00 22.60 24.20
Other Current Assets incl. Cash &
Bank
Advance Tax - 12.89 16.58 20.23 23.82 27.35 30.83 34.22
TOTAL CURRENT ASSETS - 139.44 151.63 166.78 181.87 196.91 211.89 226.78
SL. 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27

PARTICULARS
NO. EST PROJ PROV EST PROJ PROJ PROJ PROJ
II CURRENT LIABILITIES:
1 Creditors
2 Statutory Liabilities - Income Tax - 12.89 16.58 20.23 23.82 27.35 30.83 34.22
3 Other Currnet Liabilities (TL Inst.) 9.00 25.84 21.75 17.58 13.40 9.23 5.05 1.06
TOTAL CURRENT LIABILITIES 9.00 38.74 38.34 37.81 37.22 36.57 35.88 35.28
Working Capital Gap (9.00) 100.70 113.29 128.97 144.65 160.33 176.01 191.51
Margin for Working Capital (51.00) 58.70 71.29 86.97 102.65 118.33 134.01 149.51
Bank Borrowings 42.00 42.00 42.00 42.00 42.00 42.00 42.00 42.00
METHOD OF LENDING
First Method of Lending
SL. 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
PARTICULARS
NO. EST PROJ PROV EST PROJ PROJ
1 Total Current Assets - 139.44 151.63 166.78 181.87 196.91

2 Current Liabilities other than
bank borrowing 9.00 38.74 38.34 37.81 37.22 36.57
3 Working Capital Gap (9.00) 100.70 113.29 128.97 144.65 160.33
4 Min. Stipulated Net Working Capital (2.25) 25.18 28.32 32.24 36.16 40.08
5 Actual / Projected NWC (51.00) 58.70 71.29 86.97 102.65 118.33
6 Item (3) minus Item (4) (6.75) 75.53 84.97 96.73 108.49 120.25
7 Item (3) minus Item (5) 42.00 42.00 42.00 42.00 42.00 42.00
8 Maximum Permissible Bank Finance (6.75) 42.00 42.00 42.00 42.00 42.00
Second Method of Lending
SL. 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25

PARTICULARS
NO. EST PROJ PROV EST PROJ PROJ
1 Total Current Assets - 139.44 151.63 166.78 181.87 196.91

2 Current Liabilities other than
bank borrowing 9.00 38.74 38.34 37.81 37.22 36.57
3 Working Capital Gap (9.00) 100.70 113.29 128.97 144.65 160.33
4 Min. Stipulated Net Working Capital - 34.86 37.91 41.69 45.47 49.23
5 Actual / Projected NWC (51.00) 58.70 71.29 86.97 102.65 118.33
6 Item (3) minus Item (4) (9.00) 65.84 75.39 87.28 99.19 111.11
7 Item (3) minus Item (5) 42.00 42.00 42.00 42.00 42.00 42.00
8 Maximum Permissible Bank Finance (9.00) 42.00 42.00 42.00 42.00 42.00
DEPRECIATION CHART
Building Equipment DG Set Total
Depreciation rate 5% 10.00% 15%
Op. value 74.00 225.31 4.00 303.31

2019-20 Depn 3.70 22.53 0.60 26.83
WDV 70.30 202.78 3.40 276.48
0.00
Op. value 70.30 202.78 3.40 276.48
2020-21 Depn., 3.52 20.28 0.51 24.30
WDV 66.79 182.50 2.89 252.18
0.00
Op. value 66.79 182.50 2.89 252.18
2021-22 Depn., 3.34 18.25 0.43 22.02
WDV 63.45 164.25 2.46 230.15
0.00
Op. value 63.45 164.25 2.46 230.15
2022-23 Depn., 3.17 16.43 0.37 19.97
WDV 60.27 147.83 2.09 210.19
0.00
Op. value 60.27 147.83 2.09 210.19
2023-24 Depn., 3.01 14.78 0.31 18.11
WDV 57.26 133.04 1.77 192.08
0.00
Op. value 57.26 133.04 1.77 192.08
2024-25 Depn., 2.86 13.30 0.27 16.43
WDV 54.40 119.74 1.51 175.64
0.00
DEBT SERVICE COVERAGE RATIO
DEBT SERVICE COVERAGE RATIO [NET]
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27
Net Profit [Profit after Tax] (35.83) 30.09 38.69 47.20 55.57 63.82 71.95 79.84
Add Depreciation 26.83 24.30 22.02 19.97 18.11 16.43 14.92 13.55
Add Intangible Assets written off
Cash Accruals [A] (9.00) 54.39 60.72 67.16 73.68 80.25 86.87 93.39
T.L. Repayment obligation [B] - 30.26 36.31 36.31 36.31 36.31 36.31 24.21
DSCR [A/B] 0 1.8 1.67 1.85 2.03 2.21 2.39 3.86
AVERAGE DSCR [NET] 2.15
DEBT SERVICE COVERAGE RATIO [GROSS]
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27
Cash Accruals (9.00) 54.39 60.72 67.16 73.68 80.25 86.87 93.39
Interest on Term Loan 9.00 25.84 21.75 17.58 13.40 9.23 5.05 1.06
[A] Total 0.00 80.23 82.47 84.74 87.08 89.48 91.92 94.45
T.L. Repayment obligations - 30.26 36.31 36.31 36.31 36.31 36.31 24.21
Interest on Term Loan 9.00 25.84 21.75 17.58 13.40 9.23 5.05 1.06
[B] Total 9.00 56.10 58.06 53.88 49.71 45.53 41.36 25.26
DSGCR [A/B] 0 1.43 1.42 1.57 1.75 1.97 2.22 3.74
AVERAGE DSCR [GROSS] 1.80
PERFORMANCE AND FINANCIAL INDICATORS
Parameters 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27
Domestic Sales(Gross) 0.00 264.00 288.00 312.00 336.00 360.00 384.00 408.00
Export Sales 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Net Sales 0.00 264.00 288.00 312.00 336.00 360.00 384.00 408.00
% rise/fall (-) in net sales #DIV/0! 9.09% 8.33% 7.69% 7.14% 6.67% 6.25%
Profit Before tax -35.83 42.98 55.28 67.43 79.39 91.17 102.78 114.06
PBT/ Sales (%) #DIV/0! 16.28 19.19 21.61 23.63 25.33 26.77 27.96
Profit After Tax -35.83 30.09 38.69 47.20 55.57 63.82 71.95 79.84
PBDIT/Interest (times) 0.00 3.18 3.89 4.86 6.29 8.54 12.66 21.93
Cash Accrual -9.00 54.39 60.72 67.16 73.68 80.25 86.87 93.39
Paid Up Capital 122.00 136.00 136.00 136.00 136.00 136.00 136.00 136.00
TNW 86.17 130.26 168.96 208.15 253.73 297.55 339.49 384.33
TOL/TNW (times) 2.83 2.33 1.63 1.16 0.82 0.58 0.41 0.27
Adjusted TNW 86.17 130.26 168.96 208.15 253.73 297.55 339.49 384.33
Adjusted TOL/TNW 2.83 2.33 1.63 1.16 0.82 0.58 0.41 0.27
NWC -4.31 38.83 48.24 61.09 78.48 92.42 102.97 127.16
Current Ratio 0.46 1.40 1.45 1.56 1.71 1.82 1.90 2.22
OTHER RATIOS
Operating Cost/ sales % #DIV/0! 83.72 80.81 78.39 76.37 74.68 73.23 72.04
Net Sales /TTA (times) 0.00 0.61 0.65 0.69 0.73 0.77 0.80 0.84
PBDIT 0.00 98.17 104.09 110.01 115.94 121.87 127.79 133.71
0.00 264.00 288.00 312.00 336.00 360.00 384.00 408.00
EFFICIENCY RATIOS
Years 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27
Parameters EST PROJ PROV EST PROJ PROJ PROJ PROJ
Net Sales/ TTA (Times) 0.00 0.61 0.65 0.69 0.73 0.77 0.80 0.84
PBT/ Total Tangible Assets (%) -10.85 9.90 12.43 15.00 17.23 19.38 21.50 23.35
Operating Cost to sales (%) #DIV/0! 83.72 80.81 78.39 76.37 74.68 73.23 72.04
Bank Finance/ Ct. Assets (%) 0.00 30.64 27.18 24.79 22.25 20.52 19.33 18.15
ROCE (%) (PBDIT/TTA) 0.00 22.61 23.41 24.47 25.16 25.91 26.73 27.37
RISK RATING RELATED RATIOS ( CRA INPUT DATA)

Years 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27
Parameters EST PROJ PROV EST PROJ PROJ PROJ PROJ
TOL/ TNW 2.83 2.33 1.63 1.16 0.82 0.58 0.41 0.27
Current Ratio 0.46 1.40 1.45 1.56 1.71 1.82 1.90 2.22
ROCE % 0.00 22.61 23.41 24.47 25.16 25.91 26.73 27.37
PBDIT/IINTT. 0.00 3.18 3.89 4.86 6.29 8.54 12.66 21.93
PAT/Operating Income(%) #DIV/0! 11.40 13.44 15.13 16.54 17.73 18.74 19.57
Gross Average DSCR 1.80

Cma Data-414 Lacs-Aac Blocks Mfg. Unit.

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CMA DATA

SRI KRISHNAVENI ULTRALITE BRICK INDUSTRY

TOTAL PROJECT COST [A+B+C+D] 414.00

Total 0.00 264.00 288.00 312.00 336.00 360.00 384.00 408.00

6 Selling general and administrtive

5 Provision for taxes

7 Other statutory liabilities

9 Other current liabilities &

14 Deferred Payment Credits

22 Other reserve (excluding

39 Non-consumables stores &

B. COMMERCIAL VIABILITY [Rs. in Lacs]

C. SECURITY MARGIN [Rs. in Lacs]

0 DEBITS INSTALMENTS BALANCE INTEREST 0 DEBITS INSTALMENTS BALANCE INTEREST

SL. 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27

1 Total Current Assets - 139.44 151.63 166.78 181.87 196.91

Second Method of Lending

SL. 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25

1 Total Current Assets - 139.44 151.63 166.78 181.87 196.91

Op. value 74.00 225.31 4.00 303.31

TNW 86.17 130.26 168.96 208.15 253.73 297.55 339.49 384.33

NWC -4.31 38.83 48.24 61.09 78.48 92.42 102.97 127.16

RISK RATING RELATED RATIOS ( CRA INPUT DATA)

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