Hem Sandeep and Company Off: Omeshwar Plaza Plaza,Laxmi Bai Marg,aligarh

Email to : [email protected]
Chartered Accountants contact to : 0571-3593970

Mr. RAHUL GAUTAM (M/S. DIYA FAST FOOD)

S/O RAJ KUMAR GAUTAM, MOHALLA- GAUTAMAN, KHAIR
PROJECTED BALANCE SHEET AS AT (Rs.In Lacs)
LIABILITIES Ist Year IInd Year IIIrd Year Ivth Year Vth Year
Propritor Capital Acount
Opening Balance 2.00 5.48 8.73 14.08 18.74
Add: Capital Introduce 0.90 0.00 0.00 0.00 0.00
Add: Net Profit 4.58 5.25 7.35 7.66 7.16
7.48 10.73 16.08 21.74 25.90
Less: Drawings/Advance tax & TDS 2.00 2.00 2.00 3.00 3.00
Balance C/F 5.48 8.73 14.08 18.74 22.90

Secured Loan
working capital Loan 0.96 0.96 0.96 0.96 0.96
Bank Term Loan 7.73 6.10 4.47 2.85 1.22
Current Liability
Sundry Creditors & Provisions 4.00 5.00 5.00 5.00 5.00
TOTAL: 18.17 20.79 24.51 27.54 30.07
ASSETS Ist Year IInd Year IIIrd Year Ivth Year Vth Year
Fixed Assets
Furniture & Fixture - - - - -
Less: Depreciation @ 10% - - - - -
(a) - - - - -
Vehicle - - - - -
Less: Depreciation @ 15% - - - - -
(b) - - - - -
Plant and Machinery - 7.74 6.58 5.59 4.75
Add: Addition 8.04 - - - -
Less: Depreciation @ 15% 0.30 1.16 0.99 0.84 0.71
© 7.74 6.58 5.59 4.75 4.04
(a+b+c) 7.74 6.58 5.59 4.75 4.04
Current Assets & Loans And Advances
Closing Stock 3.00 8.50 9.00 10.00 11.00
Govt Subsidy 3.16 3.16 3.16 3.16 3.16
Sundry Debtors/Securty & Advances 3.00 2.00 5.00 6.00 7.00
Cash & Bank Balance 1.27 0.55 1.76 3.63 4.87
TOTAL: 18.17 20.79 24.51 27.54 30.07
0.00 0.00 0.00 0.00 0.00
This is the project reports prepared as per the information & explanation given to us
Mr. RAHUL GAUTAM (M/S. DIYA FAST FOOD) Only airthmetical accuracy is verified
For Hem Sandeep & Company
Chartered Accountants
Individual

Place: Aligarh CA Priyank Varshney, FCA

Date: 10/03/2023 Partner
Hem Sandeep and Company Off: Omeshwar Plaza Plaza,Laxmi Bai Marg,aligarh
Email to : [email protected]
Chartered Accountants contact to : 0571-3593970

Mr. RAHUL GAUTAM (M/S. DIYA FAST FOOD)

PROJECTED PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED (Rs. IN Lakhs)
PARTICULARS Ist Year IInd Year IIIrd Year Ivth Year 2024
Capacity Utilisation 70% 80% 90% 90% 90%
To Opening Stock - 3.00 8.50 9.00 10.00
To Purchases (R.M.) 18.00 21.00 17.00 17.50 18.00
To Wages 4.28 4.90 5.51 5.51 5.51
To Power & Fuel 0.52 0.60 0.67 0.67 0.67
To Direct Exp. 0.26 0.30 0.34 0.34 0.34
To Gross Profit (bal. fig.) 6.13 8.66 10.68 10.68 10.18
TOTAL: 29.20 38.45 42.70 43.70 44.70
By Sales 26.20 29.95 33.70 33.70 33.70
By Closing Stock 3.00 8.50 9.00 10.00 11.00
TOTAL: 29.20 38.45 42.70 43.70 44.70
To Telephone Exp. 0.26 0.30 0.34 0.34 0.34
ToConveyance Exp. 0.50 0.80 1.00 1.20 1.50
To Other Miscellaneous 0.26 0.30 0.34 0.34 0.34

Profit Before Interst,Depreciaiton & Tax 5.11 7.26 9.01 8.81 8.01
Less: Intt. On Working Capital 0.03 0.11 0.11 0.11 0.11
Less: Intt. On Term Loan 0.22 0.85 0.67 0.31 0.13
Profit Before Tax & Dep. But after Interest 4.88 6.41 8.34 8.49 7.87
Less: Depreciation 0.30 1.16 0.99 0.84 0.71
Net Profit(Loss) Before Tax ( PBT) 4.58 5.25 7.35 7.66 7.16
Less: Income Tax (apprx @ 5%) 0.23 0.26 0.37 0.38 0.36
Net Profit(Loss) After Tax ( PAT) 4.35 4.99 6.98 7.27 6.80
Add: Depreciation 0.30 1.16 0.99 0.84 0.71
Net Cash Accrual (a) 4.65 6.15 7.97 8.11 7.52
Repayment Obligation 4.95 7.31 8.96 8.95 8.23
Installment repayment 0.41 1.63 1.63 1.63 1.63
Interets on tem loan 0.22 0.85 0.67 0.31 0.13
Rapayment Obligation (b) 0.63 2.48 2.30 1.94 1.76
Debt Service Coverage Ratio(a/b) 7.38 2.48 3.47 4.18 4.27

This is the project reports prepared as per the info

Mr. RAHUL GAUTAM (M/S. DIYA FAST FOOD) Only airthmetical accuracy is verified
For Hem Sandeep & Company
Chartered Accountants

Individual

Place: Aligarh CA Priyank Varshney, FCA

Date: 10/03/2023 Partner
Hem Sandeep and Company Off: Omeshwar Plaza Plaza,Laxmi Bai Marg,aligarh
Email to : [email protected]
Chartered Accountants contact to : 0571-3593970

Mr. RAHUL GAUTAM (M/S. DIYA FAST FOOD)

PERMISSIBLE BANK FINANCE THROUGH TRADITIONAL METHOD
PARTICULARS Ist Year IInd Year IIIrd Year Ivth Year 2024
Closing Stock (60-90 days) 3.00 8.50 9.00 10.00 11.00
Govt Subsidy 3.16 3.16 3.16 3.16 3.16
Sundry Debtors(15-30 days) 3.00 2.00 5.00 6.00 7.00
Cash & Bank Balance 1.27 0.55 1.76 3.63 4.87
Current Assets 10.43 14.22 18.92 22.79 26.04
Less: Current Liabilities 4.96 5.96 5.96 5.96 5.96
Net Working Capital 5.47 8.26 12.96 16.83 20.08
Margin @ 25% 1.37 2.06 3.24 4.21 5.02
Permissible Bank Finance 4.11 6.19 9.72 12.62 15.06
Bank Limit Required 0.96 0.96 0.96 0.96 0.96

SELECTED FINANCIAL INDICATORS/RATIOS

Sr.No. PARTICULARS Ist Year IInd Year IIIrd Year Ivth Year 2024
1 Equity/ Partners Capital 5.48 8.73 14.08 18.74 22.90

2 Net Block 7.74 6.58 5.59 4.75 4.04

3 Gross Profit 6.13 8.66 10.68 10.68 10.18

4 Net Profit 4.58 5.25 7.35 7.66 7.16

5 Gross Profit Ratio 23.40% 28.90% 31.70% 31.70% 30.21%

6 Net Profit Ratio 17.48% 17.52% 21.81% 22.72% 21.25%

7 Profit (Before Taxation) 4.58 5.25 7.35 7.66 7.16

8 Current Assets 10.43 14.22 18.92 22.79 26.04

9 Current Liabilities 4.96 5.96 5.96 5.96 5.96

10 Current Ratio 2.10 2.39 3.18 3.82 4.37

11 Net Working Capital 5.47 8.26 12.96 16.83 20.08

12 Sales/Turnover 26.20 29.95 33.70 33.70 33.70

13 Debt Equity Ratio(Outside debt/Capital) 2.31 1.38 0.74 0.47 0.31

14 Stock Turnover Ratio 0.11 0.28 0.27 0.30 0.33

Hem Sandeep and Company Off: Omeshwar Plaza Plaza,Laxmi Bai Marg,aligarh
Email to : [email protected]
Chartered Accountants contact to : 0571-3593970

PROJECT AT A GLANCE
RAHUL GAUTAM
Name of Units and Its Address: Mr. RAHUL GAUTAM (M/S. DIYA FAST FOOD)

S/O. RAJ KUMAR GAUTAM, KHAIR

Constitution : Proprietor

Whether Existing/New Unit : New Unit

Nature of Finance Requirement of Term Loan

MFP
Power 2KW

Name of Individual: Mr. RAHUL GAUTAM

Nature of work : NAMKEEN BHANDAR

RAHUL GAUTAM
Mr. RAHUL GAUTAM (M/S. DIYA FAST FOOD)

Individual
 Mr. RAHUL GAUTAM (M/S. DIYA FAST FOOD)
Term Loan and Working Capital Loan
A. Cost of Project (Rs. In Lacs)
Particulars Total
Preliminary pre operative Cost 1.00
Plant and Machinery: 8.04

Total cost of project 9.04

B. Means of Finance
1 Capital Contribution (own) 10% 0.90
2 Bank Loan (i.e. Secured Loan) 90% 8.14
Total 9.04
3 Govt. Subsidy 35% 3.16
Total 3.16

C. Calculation for Repayment of Term Loan =Rs. 8.14 Lacs

Year Interest @ 11% Closing
Opening Balance Installment (Assume) Balance
Ist Year 8.14 0.41 0.22 7.73
IInd Year 7.73 1.63 0.85 6.10
IIIrd Year 6.10 1.63 0.67 4.47
IVth Year 4.47 1.63 0.49 2.85
Vth Year 2.85 1.63 0.31 1.22
VIth Year 1.22 1.22 0.13 0.00