AHUJA AND ANAND HOTELS PVT LTD

PRODUCTIVITY & TURNOVER

S.No. Product Numbers %age of Charges Total Receipts

Occupancy

1 Rooms 40 80% 3200 37,376,000

2 Foods 100 80% 150 4,380,000
3 Marriage Parties 50 75000 3,750,000
4 Other Parties 60 25000 1,500,000

Total (Rs.) 103350 47006000

AHUJA AND ANAND HOTELS PVT LTD

Manpower Requirement:
S.No. Particulars Nos Expected Salary Monthly Salary Annual Salary
STAFF
1 Hotel General Manager 1 25,000.00 25,000.00 300,000.00
2 Hotel Food Manager 1 20,000.00 20,000.00 240,000.00
3 Hotel Building Manager 1 20,000.00 20,000.00 240,000.00
4 Chef 5 15,000.00 15,000.00 900,000.00
5 Admin & HR 1 20,000.00 20,000.00 240,000.00
6 Sr. Accountant 1 15,000.00 15,000.00 180,000.00
7 Accountant 1 10,000.00 10,000.00 120,000.00
8 Office Co-ordinator 1 6,000.00 6,000.00 72,000.00
9 Receptionist/ Typist 1 6,500.00 6,500.00 78,000.00
10 Production Head 1 10,000.00 10,000.00 120,000.00
11 Shift Supervisor 1 10,000.00 10,000.00 120,000.00
12 Lift Operator 1 8,000.00 8,000.00 96,000.00
165,500.00 2,706,000.00
OTHERS
1 Waiter 10 6,000.00 6,000.00 720,000.00
2 Cleaner 4 4,000.00 4,000.00 192,000.00
3 Gardner 1 4,000.00 4,000.00 48,000.00
4 Gards 5 4,500.00 4,500.00 270,000.00
18,500.00 1,230,000.00

Total 36 184,000.00 3,936,000.00

AHUJA AND ANAND HOTELS PVT LTD

DETAILS OF FIXED ASSETS

S.No. Pariculars Total (Rs)

1 Land 9,207,329.00

2 Building , Plant & Machinery & Furniture & Fittings 134,963,750.00

Total Value of Plant & Machinery 144,171,079.00

AHUJA AND ANAND HOTELS PVT LTD
Amount in Lak

COST OF PROJECT ALREADY TO BE

INCURRED INCURRED
PARTICULARS AMOUNT AMOUNT

Fixed Assets 92.07 1,349.64

Loans & Advances 8.58 (8.58)

Preliminery Expenses & Preoperative Expenses 1.46 3.54

Margin for Working Capital 1.42 18.58

TOTAL COST OF PROJECT 103.53 1,363.18

MEANS OF FINANCE ALREADY TO BE

INCURRED INCURRED
PARTICULARS AMOUNT AMOUNT

Share Capital 1.00 499.00

Reserve & Surplus - -

Share Application Money 100.00 (100.00)

Term Loans - 940.00

Other Loans/ Facilities - -

Unsecured Loans (from promoters under pegging) 2.53 24.18

TOTAL MEANS OF FINANCE 103.53 1,363.18

Amount in Lakhs

TOTAL

AMOUNT

1441.71

0.00

5.00

20.00

1,466.71

TOTAL

AMOUNT

500.00

940.00

26.71

1,466.71
AHUJA AND ANAND HOTELS PVT LTD

FIANANCIAL POSITION OF THE BORROWER

PARTICULARS 2011 2012 2013 2014 2015 2016 2017 2018

Capital 250.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00

Unsecured Loans from directors 6.71 7.71 26.71 26.71 26.71 26.71 26.71 26.71

Net Worth 256.71 507.71 526.71 526.71 526.71 526.71 526.71 526.71

Net Working Capital 1.10 1.00 21.78 26.24 29.72 36.71 42.11 43.49

Gross Receipts - - 473.67 527.12 587.39 659.09 732.41 828.43

Net Sales - - 470.06 523.00 582.45 653.32 725.82 820.19

Interest - - 117.07 104.91 91.06 75.31 57.38 36.97

Gross Profit - - 376.44 418.84 466.04 522.67 580.48 655.94

Depreciation - - 67.48 64.11 60.90 57.86 54.96 52.22

Taxation - - 38.65 44.57 51.75 59.49 68.09 79.33

Net Profit - - 86.43 99.66 115.72 133.03 152.27 177.40

Drawings 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Advances/Investments in Subsidies/Allied 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Concerns

Bad Debts, If any 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Arrears of Depreciation - - - - - - - -

AHUJA AND ANAND HOTELS PVT LTD

RATIOS:-

PARTICULARS 2011 2013 2014 2015 2016 2017 2018

Current Ratio - - 1.53 1.55 1.53 1.56 1.56 1.50

Debt Service Coverage Ratio - - 1.51 1.53 1.56 1.59 1.62 1.69

Debt Equity Ratio 2.34 1.85 1.62 1.43 1.21 0.96 0.68 0.36

Gross Profit/Net Sales % 0.00% 0.00% 80.08% 80.08% 80.01% 80.00% 79.98% 79.97%

Net Profit/ Net Sales % 0.00% 0.00% 26.61% 27.58% 28.75% 29.47% 30.36% 31.30%

Net Profit/ Net Worth % 0.00% 0.00% 16.41% 18.92% 21.97% 25.26% 28.91% 33.68%

Credit on Purchase (Days) - - - - - - - -

Receivables (Days) - - 15 15 15 15 15 15

Stock of Raw Material & Finished Goods (Da - - 30 34 34 33 33 32

 2019

500.00

26.71

526.71

46.13

926.60

916.72

11.67

733.07

49.61

91.45

204.49

0.00

0.00

0.00

2019
1.45

1.76

79.97%

32.28%

38.82%

15

31
AHUJA AND ANAND HOTELS PVT LTD
Projected Balance Sheet

PARTICULARS 2011 2012 2013 2014 2015 2016 2017 2018

PROJ. PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED

A. Liabilities

1 Share Capital 250.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00

2 Share Application Money 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3 Reserve & Surplus 0.00 0.00 86.43 186.09 301.81 434.83 587.10 764.50

4 Term Loans 600.00 940.00 851.87 751.57 637.42 507.52 359.69 191.46

5 Unsecured Loans from Directors 6.71 7.71 26.71 26.71 26.71 26.71 26.71 26.71

6 Other Bank Loans/ Facilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

7 Bank Borrowings for Working Capital 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

8 Current Liabilities 0.00 0.00 41.13 48.03 56.22 65.18 75.05 87.83

Total Liabilities 856.71 1447.71 1506.13 1512.40 1522.16 1534.25 1548.56 1570.50
B. Assets

1 Gross Block 850.61 1441.71 1441.71 1441.71 1441.71 1441.71 1441.71 1441.71

2 Depreciation 0.00 0.00 67.48 131.59 192.49 250.35 305.31 357.53

3 Net Block 850.61 1441.71 1374.23 1310.12 1249.22 1191.36 1136.40 1084.18

4 Loans & Advances 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

5 Investment 0.00 0.00 65.00 125.00 185.00 240.00 295.00 355.00

6 Current Assets
(a) Inventories - - 5.00 5.50 6.00 6.50 7.00 7.50
(b) Receivables 0.00 0.00 15.36 16.85 18.49 20.55 22.60 25.07
(c) Advance to suppliers 0.00 0.00 2.88 2.34 2.40 2.49 2.46 2.58
(d) Deposits & Advances 0.00 0.00 38.65 44.57 51.75 59.49 68.09 79.33
(e) Deferred Tax Asset 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
(e) Cash & Bank Bal. 1.10 1.00 1.01 5.03 7.30 12.86 17.01 16.84

7 Preliminary & Preoperative Expenses 5.00 5.00 4.00 3.00 2.00 1.00 0.00 0.00

Total Assets 856.71 1447.71 1506.13 1512.40 1522.16 1534.25 1548.56 1570.50
 2019
PROJECTED

500.00

0.00

969.00

0.00

26.71

0.00

0.00

101.59

1597.30

1441.71

407.14

1034.58

0.00

415.00

8.00
27.53
2.53
91.45
0.00
18.22

0.00

1597.30
AHUJA AND ANAND HOTELS PVT LTD

Projections of Performance, Profitability and Repayment

PARTICULARS 2011 2012 2013 2014 2015 2016 2017 2018 2019
PROJ. PROJECTED PROJECTED PROJECTE PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
D
CAPACITY UTILISATION

A Sales

1 Rooms Rent Receipts 0.00 0.00 373.76 410.00 450.00 500.00 550.00 610.00 670.00

Food Receipts 0.00 0.00 47.41 54.12 64.94 75.77 86.59 108.24 129.89

Hall Booking Receipts for Parties 0.00 0.00 52.50 63.00 72.45 83.32 95.82 110.19 126.72

Total Receipts 0.00 0.00 473.67 527.12 587.39 659.09 732.41 828.43 926.60

2 Less: Excise Duty 0.00 0.00 3.61 4.12 4.94 5.77 6.59 8.24 9.89

3 Net Income 0.00 0.00 470.06 523.00 582.45 653.32 725.82 820.19 916.72

B Cost of Production

1 Raw Material Consumed (Import including 0.00 0.00 35.08 28.41 29.22 30.31 29.87 31.39 30.78

2 Power and Fuel 0.00 0.00 37.38 44.85 51.58 59.32 68.21 78.45 90.21

3 Repair & Maintenance 0.00 0.00 26.16 31.40 36.11 41.52 47.75 54.91 63.15

4 Other Manufacturing Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total Cost of Production 0.00 0.00 98.62 104.66 116.91 131.14 145.84 164.75 184.14

5 Add Op.stock-in-proc.& finished goods 0.00 0.00 0.00 5.00 5.50 6.00 6.50 7.00 7.50

6 Ded. cl.stock-in-proc.& finished goods 0.00 0.00 5.00 5.50 6.00 6.50 7.00 7.50 8.00

C Cost of Sales 0.00 0.00 93.62 104.16 116.41 130.64 145.34 164.25 183.64

D Gross Profit (A-C) 0.00 0.00 376.44 418.84 466.04 522.67 580.48 655.94 733.07

Selling, Gen. and Administrative Exp. - - 65.81 104.60 145.61 196.00 246.78 310.03 375.85

Profit before interest 0.00 0.00 310.63 314.24 320.43 326.68 333.70 345.91 357.22

Interest- C.C. limit 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Interest- Term loan 0.00 0.00 117.07 104.91 91.06 75.31 57.38 36.97 11.67

E Total Interest 0.00 0.00 117.07 104.91 91.06 75.31 57.38 36.97 11.67

G Profit before Depreciation 0.00 0.00 193.56 209.33 229.37 251.37 276.33 308.94 345.54

Depreciation - - 67.48 64.11 60.90 57.86 54.96 52.22 49.61

Preliminary Expenses W/o 0.00 0.00 1.00 1.00 1.00 1.00 1.00 0.00 0.00

Net Profit before Taxation 0.00 0.00 125.08 144.23 167.46 192.52 220.36 256.72 295.94
H Provision for Taxes
-Income Tax 0.00 0.00 38.65 44.57 51.75 59.49 68.09 79.33 91.45
-FBT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
-Deferred Tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total 0.00 0.00 38.65 44.57 51.75 59.49 68.09 79.33 91.45

I Net profit (G-H) 0.00 0.00 86.43 99.66 115.72 133.03 152.27 177.40 204.49

J Depreciation added back 0.00 0.00 67.48 64.11 60.90 57.86 54.96 52.22 49.61
Deferred Tax added back 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

K Net Cash Accruals 0.00 0.00 192.56 208.33 228.37 250.37 275.33 308.94 345.54

L Repayment obligations

1 Towards Term Loan 0.00 0.00 88.13 100.30 114.14 129.90 147.83 168.24 191.46

2 Towards other loans, if any. 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total Repayment 0.00 0.00 88.13 100.30 114.14 129.90 147.83 168.24 191.46
M Debt Service Coverage Ratio (K:L) 0.00 0.00 1.51 1.53 1.56 1.59 1.62 1.69 1.76

Overall DSCR 1.61

ASSESSMENT OF WORKING CAPITAL REQUIREMENTS
AHUJA AND ANAND HOTELS PVT LTD
PARTICULARS 2011 2012 2013 2014 2015 2016 2017 2018 2019
PROJ. PROJECTE PROJECTED PROJECTE PROJECTE PROJECTE PROJECTE PROJECTE PROJECTE
D D D D D D D

I Current Assets
1 Raw Material
(a) imported 0.00 0.00 3.00 3.30 3.60 3.90 4.20 4.50 4.80
(b) indigenous 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

2 Other Cons. Spares 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3 Stock in process 0.00 0.00 1.00 1.10 1.20 1.30 1.40 1.50 1.60

4 Finished Goods 0.00 0.00 1.00 1.10 1.20 1.30 1.40 1.50 1.60

5 Receivables other than export & deff 0.00 0.00 15.36 16.85 18.49 20.55 22.60 25.07 27.53

6 Export Receivables 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

7 Advances to Suppliers & Staff 0.00 0.00 2.88 2.34 2.40 2.49 2.46 2.58 2.53

8 Deposits & Advances 0.00 0.00 38.65 44.57 51.75 59.49 68.09 79.33 91.45

9 Deferred Tax Asset 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

10 Cash & Bank Balance 1.10 1.00 1.01 5.03 7.30 12.86 17.01 16.84 18.22

Total Current Assets (A) 1.10 1.00 62.90 74.28 85.94 101.89 117.16 131.32 147.73

II Current Liabilities

1 Sundry Creditors 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

2 Advances from customers 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
3 Accrued expenses 0.00 0.00 2.48 3.47 4.47 5.69 6.96 8.50 10.15

4 Statutory liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
5 Provision For Income Tax & FBT 0.00 0.00 38.65 44.57 51.75 59.49 68.09 79.33 91.45
6 Deferred Tax Liability 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
7 Other current liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total current liabilities 0.00 0.00 41.13 48.03 56.22 65.18 75.05 87.83 101.59

III W.C. Gap (A-B) 1.10 1.00 21.78 26.24 29.72 36.71 42.11 43.49 46.13

IV Margin for W.C. 1.10 1.00 21.78 26.24 29.72 36.71 42.11 43.49 46.13

V Bank Borrowings 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
AHUJA AND ANAND HOTELS PVT LTD
Cash Flow Statement

PARTICULARS 2011 2012 2013 2014 2015 2016 2017 2018 2019
PROJ. PROJECTE PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
D

A. Soures of Funds
1 0.00 0.00 310.63 314.24 320.43 326.68 333.70 345.91 357.22
Cash Accruals (viz. Net profit before
Taxation (item G of Annexure-I) to which
shall be added interest (item E of
Annexure I)

2 Increase in share capital / Share 250.00 250.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Application Money

3 Increase in long term loans / debentures. 600.00 340.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4 Increase in Current Liabilities 0.00 0.00 41.13 6.90 8.19 8.96 9.87 12.78 13.76

5 Increase in Unsecured loan 6.71 1.00 19.00 0.00 0.00 0.00 0.00 0.00 0.00

6 Increase in bank borrowings for working 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
capital and Other Loans

7 Sales of fixed assets/ investments 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

8 Decrease in Loans & Advances(Asset) & 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
investment

Decrease in Current Assets

- Inventories 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
- Others 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

9 Others (specity) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total Sources (A) 856.71 591.00 370.76 321.14 328.62 335.64 343.57 358.69 370.98
B. Disposition of Funds
PARTICULARS 2011 2012 2013 2014 2015 2016 2017 2018 2019
PROJ. PROJECTE PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
D

1 Preliminary and Pre-Operative Expenses 5.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

2 Incease in capital Expenditure 850.61 591.10 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3 Increase in Current assets

3.1. Inventories 0.00 0.00 5.00 0.50 0.50 0.50 0.50 0.50 0.50

3.2. Others 0.00 0.00 56.89 6.86 8.89 9.88 10.62 13.83 14.53

4 Decrease in long term loans /debentures 0.00 0.00 88.13 100.30 114.14 129.90 147.83 168.24 191.46

5 Decrease in Bank Borrowings 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Decrease in Unsecured Loans 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Decrease in Share Capital/ Application 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Money

6 Decrease in Current Liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

7 Increase in Investments & Advances 0.00 0.00 65.00 60.00 60.00 55.00 55.00 60.00 60.00

8 Interest 0.00 0.00 117.07 104.91 91.06 75.31 57.38 36.97 11.67

9 Taxation 0.00 0.00 38.65 44.57 51.75 59.49 68.09 79.33 91.45

10 Dividend (amount & rate ) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

11 Other expenses (specity) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total Disposition (B) 855.61 591.10 370.75 317.13 326.34 330.08 339.42 358.86 369.61
C. Opening Balance 0.00 1.10 1.00 1.01 5.03 7.30 12.86 17.01 16.84
D. Net Surplus (A-B) 1.10 (0.10) 0.01 4.02 2.27 5.56 4.15 (0.17) 1.37
E. Closing Balance 1.10 1.00 1.01 5.03 7.30 12.86 17.01 16.84 18.22