Grano69 Beverages Pvt Ltd

Apr-24 May-24
Particulars Amount Amount
12 11
Glass Bottles-Patented-Plant & Equipment 10,796,477 12,220,102

Achieved Sale (Nos of Cases) 126,454 140,199

Revenue 210,048,551 227,683,612

Expenses on Raw Material & Packaging Material 30,018,729 34,664,116

Liquid Cost 8,953,036 11,723,535
Packaging Cost 21,065,693 22,940,581
RM Cost -Per Case 237 247

Gross Margin 180,029,823 193,019,496

Gross Margin % 86% 85%
Gross Margin Per Case 1,424 1,377

Expenses - Schemes Discount

Scheme Discount amount 8,225,221 9,192,878
Scheme Discount per Case 65 66

Other Expenses 156,664,236 170,546,410

Expense towards Excise Duty 127,824,481 136,538,963
Allocated Expenses towards Regn. & Compliances 667,546 740,110
Other administrative Expenses before Finance Cost and 28,172,209 33,267,336
Depreciation

EBITDA 15,140,366 13,280,208

EBITDA per case 120 95

Financing Cost interest) 2,751,235 3,333,349

FC % 1.31% 1.46%
FC Per Case 21.76 23.78

Depreciation FY23-24 (50% of Capex) 5,791,851 6,421,444

Depreciation FY22-23 (25% of Capex) 627,946 696,206
Depreciation FY21-22 (25% of Capex) 495,374 549,223
Depreciation Per Case 55 55
Profit & Loss 5,473,961 2,279,986
P&L Per Case 43 16

Investment
Debt 50,000,000 50,000,000
Total Inflow (From Sales + Debt + Investment) 188,414,293 218,308,639
Total Outflow Including interest but **Excluding PRINCIPLE 202,204,550 246,269,441
Monthly Cashflow (13,790,257) (27,960,802)
Cumulative Cashflow incl Liabilites+Receivables as on 31.03 113,920,023 85,959,222

Operational Outflow (COGS,Excise & Operations) 202,204,550 246,269,441

Inflow from Sales 138,414,293 168,308,639
 Summary Sheet of Forecasted Cost per Ca

Apr'24 to Mar'25 - Projected

Jun-24 Jul-24 Aug-24 Sep-24 Oct-24 Nov-24
Amount Amount Amount Amount Amount Amount
10 9 8 7 6 5
12,801,777 12,212,807 11,559,439 10,888,142 9,314,281 9,854,186

153,259 147,297 137,096 125,829 108,342 108,031

252,962,338 245,857,504 229,262,968 210,239,276 176,785,124 173,576,646

38,090,238 37,589,705 35,055,122 31,708,453 27,444,550 26,209,811

12,103,718 12,460,183 11,975,805 10,970,715 9,505,846 9,226,997
25,986,521 25,129,522 23,079,316 20,737,738 17,938,704 16,982,815
249 255 256 252 253 243

214,872,100 208,267,799 194,207,846 178,530,824 149,340,574 147,366,835

85% 85% 85% 85% 84% 85%
1,402 1,414 1,417 1,419 1,378 1,364

10,110,673 9,871,505 9,248,641 8,557,580 7,298,110 7,276,194

66 67 67 68 67 67

188,110,663 184,339,162 173,018,559 159,252,620 133,963,275 131,186,034

152,659,561 149,194,676 139,458,707 128,020,911 105,908,792 103,410,467
809,052 777,579 723,726 664,251 571,937 570,292
34,642,051 34,366,907 32,836,127 30,567,459 27,482,546 27,205,275

16,650,764 14,057,132 11,940,646 10,720,623 8,079,190 8,904,607

109 95 87 85 75 82

3,443,193 3,423,845 3,404,498 3,385,736 3,366,388 3,347,626

1.36% 1.39% 1.48% 1.61% 1.90% 1.93%
22.47 23.24 24.83 26.91 31.07 30.99

7,019,604 6,746,534 6,279,284 5,763,264 4,962,314 4,948,040

761,058 731,452 680,793 624,847 538,009 536,461
600,383 577,027 537,064 492,929 424,424 423,203
55 55 55 55 55 55
 4,826,525 2,578,274 1,039,006 453,848 -1,211,945 -350,724
31 18 8 4 -11 -3

1,650,000,000
9,097,300
254,849,300 248,196,542 268,939,537 260,561,011 1,895,809,877 205,138,597
269,366,359 277,515,562 255,343,086 239,177,992 210,318,838 186,494,237
(14,517,059) (29,319,019) 13,596,450 21,383,019 1,685,491,039 18,644,360
71,442,163 42,123,143 55,719,594 77,102,613 1,762,593,652 1,781,238,012

269,366,359 277,515,562 255,343,086 239,177,992 210,318,838 186,494,237

245,752,000 248,196,542 268,939,537 260,561,011 245,809,877 205,138,597
sted Cost per Case Analysis for Overall Operations Apr'24 to Mar'27

Dec-24 Jan-25 Feb-25 Mar-25 Total-FY-24-25 Apr-25

Amount Amount Amount Amount Amount
4 3 2 1 12
10,716,043 9,601,737 11,796,320 14,227,954 135,989,263 28,111,623

111,719 93,797 118,394 148,814 1,519,232 286,383

177,339,154 148,243,313 189,435,493 241,949,022 2,483,383,002 503,891,136

26,145,529 21,321,791 26,331,985 33,969,927 368,549,955 64,676,712

9,425,354 8,253,538 9,324,180 11,634,490 125,557,396 19,683,203
16,720,175 13,068,253 17,007,805 22,335,437 242,992,559 44,993,509
234 227 222 228 243 226

151,193,625 126,921,523 163,103,508 207,979,095 2,114,833,047 439,214,424

85% 86% 86% 86% 85% 87%
1,353 1,353 1,378 1,398 1,392 1,534

7,502,079 6,435,062 7,931,030 9,776,928 101,425,900 19,775,204

67 69 67 66 67 69

134,345,383 114,105,044 143,330,829 182,912,349 1,871,774,563 376,795,443

105,326,062 88,302,771 113,827,735 146,709,011 1,497,182,137 317,499,232
589,763 495,154 625,001 785,589 8,020,000 1,104,792
28,429,558 25,307,118 28,878,093 35,417,748 366,572,427 58,191,419

9,346,163 6,381,417 11,841,649 15,289,819 141,632,584 42,643,777

84 68 100 103 93 149

3,328,278 3,323,596 3,322,376 3,321,157 39,751,277 3,319,628

1.88% 2.24% 1.75% 1.37% 1.60% 0.66%
29.79 35.43 28.06 22.32 26.17 11.59

5,116,982 4,296,118 5,422,718 6,816,030 69,584,182 13,383,228

554,778 465,781 587,925 738,987 7,544,244 2,911,695
437,653 367,445 463,802 582,971 5,951,497 631,366
55 55 55 55 55 59
 -91,527 -2,071,522 2,044,828 3,830,673 18,801,384 22,397,861
-1 -22 17 26 12 78

9,097,300
201,464,500 191,580,660 216,529,553 210,136,590 282,560,816
189,310,538 187,086,869 195,051,732 268,987,205 442,129,929
12,153,961 4,493,792 21,477,822 (58,850,615) (159,569,114)
1,793,391,973 1,797,885,765 1,819,363,587 1,760,512,972 1,600,943,858

189,310,538 187,086,869 195,051,732 268,987,205 442,129,929

201,464,500 191,580,660 207,432,253 210,136,590 282,560,816
 Apr'25 to Mar'26 - Projected
May-25 Jun-25 Jul-25 Aug-25 Sep-25 Oct-25
Amount Amount Amount Amount Amount Amount
11 10 9 8 7 6
29,287,980 31,195,349 31,513,397 30,639,372 30,222,352 23,769,260

313,422 346,793 345,612 326,166 313,343 250,369

557,677,154 620,761,319 617,817,454 581,054,946 558,184,925 432,668,813

75,894,026 86,446,094 87,908,160 81,966,509 76,946,095 62,766,996

24,232,577 27,263,955 29,533,851 28,330,837 26,792,872 21,659,423
51,661,449 59,182,139 58,374,308 53,635,672 50,153,224 41,107,573
242 249 254 251 246 251

481,783,129 534,315,224 529,909,295 499,088,437 481,238,830 369,901,817

86% 86% 86% 86% 86% 85%
1,537 1,541 1,533 1,530 1,536 1,477

21,446,430 23,653,937 23,724,695 22,708,169 22,165,230 17,449,744

68 68 69 70 71 70

419,289,876 465,694,613 466,773,160 440,217,247 423,161,832 326,917,110

352,212,162 392,004,484 390,165,202 366,763,054 352,901,322 267,373,179
1,209,102 1,337,837 1,333,283 1,258,264 1,208,798 965,860
65,868,613 72,352,292 75,274,675 72,195,929 69,051,712 58,578,070

41,046,823 44,966,674 39,411,440 36,163,021 35,911,768 25,534,964

131 130 114 111 115 102

3,318,334 3,317,039 3,315,745 3,314,451 3,313,157 3,311,862

0.60% 0.53% 0.54% 0.57% 0.59% 0.77%
10.59 9.56 9.59 10.16 10.57 13.23

14,646,818 16,206,289 16,151,124 15,242,360 14,643,136 11,700,243

3,186,605 3,525,888 3,513,886 3,316,173 3,185,804 2,545,539
690,977 764,546 761,944 719,072 690,803 551,969
59 59 59 59 59 59
 19,204,089 21,152,912 15,668,740 13,570,965 14,078,869 7,425,349
61 61 45 42 45 30

385,517,516 518,954,940 566,876,704 621,279,685 613,592,197 583,758,547

535,077,776 599,392,241 597,477,830 587,289,879 569,101,943 449,815,699
(149,560,259) (80,437,301) (30,601,127) 33,989,806 44,490,254 133,942,848
1,451,383,599 1,370,946,298 1,340,345,171 1,374,334,977 1,418,825,231 1,552,768,079

535,077,776 599,392,241 597,477,830 587,289,879 569,101,943 449,815,699

385,517,516 518,954,940 566,876,704 621,279,685 613,592,197 583,758,547
Projected
Nov-25 Dec-25 Jan-26 Feb-26 Mar-26 Total-FY-25-26
Amount Amount Amount Amount Amount
5 4 3 2 1
23,704,401 26,083,637 22,153,347 26,962,786 31,546,331 335,189,836

238,462 246,935 202,325 248,942 303,263 3,422,015

409,300,877 416,006,429 345,392,752 429,114,329 531,884,085 6,003,754,220

57,681,582 56,888,165 45,064,521 54,002,625 67,434,856 817,676,339

20,447,830 20,809,320 17,375,760 19,313,877 23,021,896 278,465,400
37,233,752 36,078,845 27,688,762 34,688,747 44,412,960 539,210,940
242 230 223 217 222 239

351,619,295 359,118,265 300,328,231 375,111,705 464,449,229 5,186,077,881

86% 86% 87% 87% 87% 86%
1,475 1,454 1,484 1,507 1,532 1,516

16,842,750 17,527,173 14,823,888 18,029,893 21,664,899 239,812,012

71 71 73 72 71 70

309,685,127 316,113,973 266,740,550 326,964,794 403,094,453 4,541,448,178

252,876,596 255,309,907 215,216,670 268,896,075 335,957,836 3,767,175,720
919,924 952,610 780,518 960,354 1,169,911 13,201,250
55,888,607 59,851,456 50,743,363 57,108,365 65,966,705 761,071,208

25,091,418 25,477,119 18,763,793 30,117,018 39,689,877 404,817,691

105 103 93 121 131 118

3,310,568 3,309,274 3,307,980 3,306,685 3,305,391 39,750,115

0.81% 0.80% 0.96% 0.77% 0.62% 0.66%
13.88 13.40 16.35 13.28 10.90 11.62

11,143,774 11,539,728 9,455,037 11,633,536 14,172,076 159,917,349

2,424,472 2,510,617 2,057,066 2,531,026 3,083,319 34,792,091
525,718 544,397 446,050 548,822 668,580 7,544,244
59 59 59 59 59 59
 7,686,886 7,573,103 3,497,660 12,096,948 18,460,511 162,813,892
32 31 17 49 61 48

451,172,930 444,667,600 399,337,688 425,330,418 417,555,815

410,464,960 413,954,143 370,294,238 402,710,111 522,059,128
40,707,970 30,713,456 29,043,450 22,620,307 (104,503,313)
1,593,476,049 1,624,189,505 1,653,232,955 1,675,853,262 1,571,349,949

410,464,960 413,954,143 370,294,238 402,710,111 522,059,128

451,172,930 444,667,600 399,337,688 425,330,418 417,555,815
 Apr'26 to Mar'27 - Projec
Apr-26 May-26 Jun-26 Jul-26 Aug-26 Sep-26
Amount Amount Amount Amount Amount Amount
12 11 10 9 8 7
54,656,276 58,308,376 60,930,342 60,478,187 58,601,660 58,509,553

567,836 621,070 667,319 658,432 633,527 619,248

923,404,782 1,012,753,453 1,094,760,225 1,081,614,225 1,049,726,058 1,033,069,637

127,828,884 144,408,656 158,275,303 158,566,354 151,742,078 146,203,752

43,022,897 49,009,617 52,801,761 54,953,562 52,817,693 51,752,644
84,805,987 95,399,039 105,473,541 103,612,791 98,924,385 94,451,108
225 233 237 241 240 236

795,575,898 868,344,797 936,484,922 923,047,872 897,983,980 886,865,885

86% 86% 86% 85% 86% 86%
1,401 1,398 1,403 1,402 1,417 1,432

34,511,340 37,441,571 39,957,862 39,814,185 38,857,222 38,724,876

61 60 60 60 61 63

683,233,476 749,384,890 808,573,660 803,265,279 782,175,815 772,511,244

558,295,216 611,337,774 661,351,230 654,024,085 638,609,140 632,574,487
1,352,882 1,479,711 1,589,901 1,568,727 1,509,391 1,475,370
123,585,378 136,567,405 145,632,529 147,672,468 142,057,284 138,461,387

77,831,081 81,518,336 87,953,400 79,968,408 76,950,943 75,629,766

121 121 121 121 121 122

3,303,848 3,302,436 3,301,023 3,299,611 3,298,199 3,296,786

0.36% 0.33% 0.30% 0.31% 0.31% 0.32%
5.82 5.32 4.95 5.01 5.21 5.32

24,316,285 26,595,883 28,576,409 28,195,819 27,129,348 26,517,854

6,741,426 7,373,420 7,922,499 7,816,985 7,521,318 7,351,787
2,933,369 3,208,366 3,447,285 3,401,373 3,272,720 3,198,953
60 60 60 60 60 60
 40,536,153 41,038,230 44,706,184 37,254,619 35,729,358 35,264,385
71 66 67 57 56 57

582,279,436 680,567,396 854,134,901 915,831,259 966,808,124 959,627,942

709,731,931 855,179,188 925,854,930 954,369,924 937,231,693 909,087,304
(127,452,495) (174,611,792) (71,720,029) (38,538,665) 29,576,432 50,540,638
1,443,897,453 1,269,285,662 1,197,565,632 1,159,026,967 1,188,603,399 1,239,144,037

709,731,931 855,179,188 925,854,930 954,369,924 937,231,693 909,087,304

582,279,436 680,567,396 854,134,901 915,831,259 966,808,124 959,627,942
6 to Mar'27 - Projected
Oct-26 Nov-26 Dec-26 Jan-27 Feb-27 Mar-27
Amount Amount Amount Amount Amount Amount
6 5 4 3 2 1
45,634,005 48,166,232 53,860,603 40,750,874 47,724,051 55,394,599

492,869 503,061 540,798 398,950 475,113 556,768

792,322,152 800,222,915 847,135,643 644,419,349 773,607,668 912,456,293

119,258,745 118,032,181 122,705,645 88,254,629 104,350,574 123,583,988

41,949,646 42,087,749 44,694,365 33,091,172 37,137,742 43,826,439
77,309,099 75,944,432 78,011,281 55,163,458 67,212,831 79,757,549
242 235 227 221 220 222

673,063,407 682,190,734 724,429,998 556,164,720 669,257,094 788,872,304

85% 85% 86% 86% 87% 86%
1,366 1,356 1,340 1,394 1,409 1,417

29,404,430 29,734,999 31,604,722 25,360,165 29,832,704 34,808,738

60 59 58 64 63 63

590,149,285 595,560,930 629,190,642 484,875,912 577,456,428 680,094,271

471,756,764 475,208,252 499,725,304 390,684,741 470,773,492 556,896,957
1,174,270 1,198,552 1,288,462 950,506 1,131,967 1,326,510
117,218,251 119,154,126 128,176,876 93,240,664 105,550,969 121,870,803

53,509,692 56,894,805 63,634,634 45,928,643 61,967,962 73,969,296

109 113 118 115 130 133

3,295,374 3,293,962 3,293,279 3,292,596 3,291,912 3,291,229

0.42% 0.41% 0.39% 0.51% 0.43% 0.36%
6.69 6.55 6.09 8.25 6.93 5.91

21,105,979 21,542,414 23,158,432 17,084,113 20,345,634 23,842,296

5,851,404 5,972,401 6,420,424 4,736,385 5,640,606 6,610,018
2,546,097 2,598,746 2,793,693 2,060,924 2,454,374 2,876,190
60 60 60 60 60 60
 20,710,838 23,487,283 27,968,806 18,754,625 30,235,435 37,349,562
42 47 52 47 64 67

952,130,482 755,497,303 740,327,875 668,025,265 704,760,159 667,616,240

735,297,532 695,353,665 709,762,613 634,407,595 632,789,900 775,738,504
216,832,950 60,143,638 30,565,262 33,617,671 71,970,259 (108,122,263)
1,455,976,987 1,516,120,625 1,546,685,887 1,580,303,558 1,652,273,817 1,544,151,554

735,297,532 695,353,665 709,762,613 634,407,595 632,789,900 775,738,504

952,130,482 755,497,303 740,327,875 668,025,265 704,760,159 667,616,240
Total-FY-26-27

643,014,758

6,734,989
10,965,492,400

1,563,210,789
547,145,287
1,016,065,502
232

9,402,281,612
86%
1,396

410,052,813
61

8,156,471,832
6,621,237,443
16,046,250
1,519,188,140

835,756,966
124

39,560,254
0.36%
5.87

288,410,466
79,958,674
34,792,091
60
393,035,480
58