ASSESSMENT OF WORKING CAPITAL

Name PRIYANSHU PATHAK

PAN DBUPP2850M

1 Form(ll) : OPERATING STATEMENT

2 ANALYSIS OF BALANCE SHEET

3 COMPARATIVE STATEMENT OF CURRENT ASSETS & CURRENT LIABILITIES

4 MAXIMUM PERMISSIBLE BANK FINANCE

5 FUND FLOW STATEMENT

6 CASH FLOW STATEMENT

7 SUMMARY STATEMENT

8 RATIO ANALYSIS
Form(ll) : OPERATING STATEMENT Finacial Year 2023-2024
FOR M/s Ambey R.S. Traders PROJECT
Amount In
Actual Provisional Projected(1) Projected(2)
Description
31.03.2024 31.03.2025 31.03.2026 31.03.2027
1. GROSS SALES (Net of Returns)
(a) Domestic Sales 25.06 38.5 46 55
(b) Export Sales 0 0 0 0
Sub Total 25.06 38.5 46 55
2. LESS EXCISE DUTY 0 0 0 0
3. NET SALES (1-2) 25.06 38.5 46 55
4. %age Rise (+) / Fall (-) in Sales Turnover as Compared to Previous Year 53.63 19.48 19.57
5. Other Operating Income
(i) Export Incentives 0 0 0 0
(ii) Duty Drawback 0 0 0 0
(iii) Any Other Income 0 0 0 0
(iv) Sub Total 0 0 0 0
6. Total Operating Income (3+5) 25.06 38.5 46 55
7. COST OF SALES
(i) Raw Materials (including stores & other items used in manufacture)
A. IMPORTED 0 0 0 0
B. INDIGENOUS 0 0 0 0
(ii) Other Spares Consumed:-
A. IMPORTED 0 0 0 0
B. INDIGENOUS 18.78 27.38 33.83 38.25
(iii) Power & Fuel 0.19 0.24 0.33 0.49
(iv) Processing 0 0 0 0
(v) Direct Labour (Factory Wages) 0 0.46 0.73 1.2
(vi) Job Work/ Processing Charges Paid 0 0 0 0
(vii) Other Manufacturing expenses 0 0 0 0
(viii)Other Operating expenses 0 0 0 0
(ix) Depreciation 0 0.85 0.62 0.46
(x) SUB TOTAL (i-ix) 18.97 28.93 35.51 40.4
(xi) ADD : Operating Stock work in progress 0 0 0 0
SUB TOTAL 18.97 28.93 35.51 40.4
(xii) DEDUCT : Closing Stock work in progress 0 0 0 0
(xiii)COST OF PRODUCTION 18.97 28.93 35.51 40.4
(xiv) ADD : Operating Stock of Finished Goods 0 0.44 0.75 1.73
SUB TOTAL 18.97 29.37 36.26 42.13
(xv) LESS : Closing Stock of Finished Goods 0.44 0.75 1.73 2.1
(xvi) SUB TOTAL ( COST OF SALES ) 18.53 28.62 34.53 40.03
8. SELLING GENERAL & ADMINISTRATIVE EXPENSES 0.55 1.96 3 6.06
9. SUB TOTAL ( 7 + 8 ) 19.08 30.58 37.53 46.09
10. Operating Profit Before Interest (6-9) 5.98 7.92 8.47 8.91
11. Interest
(i) Interest payment to Banks
Interest on Working Capital 0 0.67 0.55 0.41
Interest on Term Loan 0 0 0 0
(ii) Interest payment to Fis
Interest on Working Capital 0 0 0 0
Interest on Term Loan 0 0 0 0
(iii) Interest payment to Others 0 0 0 0
SUB TOTAL (Total Interest) 0 0.67 0.55 0.41
12. Operating Profit After Interest (10-11) 5.98 7.25 7.92 8.5
13. (i) ADD : Other Non-operating Income
(a) Licence Premium 0 0 0 0
(b) Profit on Sale of assets/Investments 0 0 0 0
(c) Interest and Dividend 0 0 0 0
(d) Other Non-operating income 0 0 0 0
SUB TOTAL ( INCOMES ) 0 0 0 0
(ii) DEDUCT : Other Non-operating Expenses
(a) Licence Premium 0 0 0 0
 (b) Loss on Sale of assets/Investments 0 0 0 0
(c) 0 0 0 0
(d) Other Non-operating expense 0 0 0 0
SUB TOTAL ( EXPENSES ) 0 0 0 0
(iii) Net of Other Non-Operating Income/Expenses (i-ii) 0 0 0 0
14. Profit Before Tax /Loss [12 + 13(iii)] 5.98 7.25 7.92 8.5
15. Prior Period Adjustment 0 0 0 0
16. Provision for Taxes
(i) Current 0 0 0 0
(ii) Deferred 0 0 0 0
SUB TOTAL (Provision for taxation) (i+ii) 0 0 0 0
17. Net Profit / Loss (14 + 15 - 16) 5.98 7.25 7.92 8.5
18. (a) Equity Dividend Paid - Amount 0 0 0 0
(b) Preference Dividend Paid - Amount 0 0 0 0
(c) Dividend Tax 0 0 0 0
(d) Partners' Withdrwal 0 0 0 0
(c) Other 0 0 0 0
(f) Dividend Rate (%) 0 0 0 0
19. Retained Profit (17 - 18) 5.98 7.25 7.92 8.5
20. Retained Profit / Net Profit (%Age) 100 100 100 100
ANALYSIS OF BALANCE SHEET Finacial Year 2023-2024
FOR M/s Ambey R.S. Traders PROJECT
Amount In
Actual Provisional Projected(1) Projected(2)
Description
31.03.2024 31.03.2025 31.03.2026 31.03.2027
LIABILITY
CURRENT LIABILITIES
1. Short Term Borrowing From Bank
Bills Purchased, Discounted & Excess Borrowing Placed on Repayment Basis
(i) From Applicant Bank 0 6 6 6
(ii) From Other Bank 0 0 0 0
(iii) (Of Which BP & BD) 0 0 0 0
SUB TOTAL (A) 0 6 6 6
2. Short Term Borrowing From Others 0 0 0 0
3. Sundry Creditors (Trade) 1.29 3.33 3.58 4.15
4. Advance Payment From Customers / Deposits From Dealers 0 0 0 0
5. Provision For Taxation 0 0 0 0
6. Dividend Payable 0 0 0 0
7. Other Statutory Liabilities (Due Within One Year) 0 0 0 0
8. Deposits / Installments of Term Loans, Deffered Payment Credits, Debentures, Redee 0 0 0 0
9. Other Current Liabilities & Provisions ( Due Within One Year) (Specify Major Items) 0 0.45 0.53 0.83
(a) Expense Payable 0 0.45 0.53 0.83
(b) 0 0 0 0
SUB TOTAL (B) 1.29 3.78 4.11 4.98
10. Total Current Liabilities [Total of 1 to 9 Excluding 1(iii)] 1.29 9.78 10.11 10.98
TERM LIABILITIES
11. Debentures/ FCCBs (Not Maturing Within One Year) 0 0 0 0
12. Preference Shares (Redeemable After One Year) 0 0 0 0
13. Term Loans (Excluding Installment Payable within One Year) 0 0 0 0
14. Deferred Payment Credits (Excluding Installments Due within One Year) 0 0 0 0
15. Term Deposits (Repayable After One Year) 0 0 0 0
16. Other Term Liabilities - Unsecured Loans 0 0 0 0
17. Total Term Liabilities (11 to 16) 0 0 0 0
18. Total Outstanding Liabilities (10+17) 1.29 9.78 10.11 10.98
NET WORTH
19. Ordinary Share Capital / Partners / Proprietor's Capital 2.86 5.86 7.79 6.67
20. General Reserves 0 0 0 0
21. Revaluation Reserve 0 0 0 0
22. Share Premium 0 0 0 0
23. Capital subsidy 0 0 0 0
24. Other Reserve (Excluding Provisions) 0 0 0 0
25. Surplus (+) or Deficit (-) in Profit & Loss Account 0 0 0 0
26. Net Worth ( 19 to 25 ) 2.86 5.86 7.79 6.67
27. Total Liabilities ( 18 + 26 ) 4.15 15.64 17.9 17.65
CURRENT ASSETS
28. Cash and Bank Balances 0.44 2.65 2.86 3.27
29. Investments (Other than Long Term)
(i) Government & Other Trustee Securities 0 0 0 0
(ii) Fixed Deposits with Bank 0 0 0 0
(iii) Others 1.51 5.93 7.32 6.5
30. (i) Receivables Other than Deferred & Exports (including Bills Purchased & Discounted with Banks) 0 0 0 0
(ii) Export Receivables (Including Bills Purchased and Discounted By Banks) 0 0 0 0
31. Installments of Deferred Receivables (Due within one Year) 0 0 0 0
32. Inventory :
(i) Raw Materials (Including Stores & Other Items In the Process of Manufacture)
(a) IMPORTED 0 0 0 0
(b) INDIGENOUS 0 0 0 0
(ii) Stock in Progress 0 0 0 0
(iii) Finished Goods 0.44 0.75 1.73 2.1
(iv) Other Consumable Spares
(a) IMPORTED 0 0 0 0
(b) INDIGENOUS 0 0 0 0
33. Advances To Suppliers of Raw Materials/Stores/Spares 0.66 2.7 3 3.25
34. Advance Payment of Taxes 0 0 0 0
35. Other Current Assets (Specify Major Items) 1.1 0 0 0
(a) 1.1 0 0 0
(b) 0 0 0 0
36. Total Current Assets (Total of 28 to 36) 4.15 12.03 14.91 15.12
FIXED ASSETS
37. Gross Block (Land & Building,Machinery,Work-in-progress) 0 4.46 3.61 2.99
38. Depreciation To Date 0 0.85 0.62 0.46
39. NET BLOCK (37-38) 0 3.61 2.99 2.53
OTHER NON-CURRENT ASSETS
40. Investments / Book Debts / Advances / Deposits (Which Are not Current Assets)
(i) (a) Investments in Subsidiary Companies / Affiliates 0 0 0 0
(b) Others 0 0 0 0
(ii) Advance To Suppliers Of Capital Goods & Contractors 0 0 0 0
(iii) Deferred Receivables (maturity exceeding one year) 0 0 0 0
(iv) Security Deposits/ Tender Deposits 0 0 0 0
(v) Others 0 0 0 0
41. Not Consumable Stores & Spares 0 0 0 0
42. Other Non-Current Assets (Including Dues From Directors, Obsolete Stocks) 0 0 0 0
43. TOTAL OF OTHER NON-CURRENT ASSETS ( Total of 40 to 42) 0 0 0 0
44. Intangible Assets (Patents,Goodwill,Preliminary Exp.,Bad/Doubtful Expenses Not Provi 0 0 0 0
45. Total Assets (36+39+43+44) 4.15 15.64 17.9 17.65
46. Tangible Net Worth (26-44) 2.86 5.86 7.79 6.67
47. Net Working Capital (36-10) 2.86 2.25 4.8 4.14
48. Current Ratio (36/10) 3.22 1.23 1.47 1.38
49. Total Outside Liability/Tangible Net Worth (18/46) 0.45 1.67 1.3 1.65
50. Difference in Balance Sheet 0 0 0 0
ADDITIONAL INFORMATION
(a) Arrears of Depreciation 0 0 0 0
(b) Contingent Liabilities :
(i) Arrears of Cummulative Dividends 0 0 0 0
(ii) Gratuity Liabilities Non Provided 0 0 0 0
(iii) Disputed Excise/Customs/Tax Liabilities 0 0 0 0
(iv) Other Current Liabilities Not Provided 0 0 0 0
COMPARATIVE STATEMENT OF CURRENT ASSETS & CURRENT LIABILITIES Finacial Year 2023-2024
FOR M/s Ambey R.S. Traders PROJECT
Amount In
Actual Provisional Projected(1) Projected(2)
Description
31.03.2024 31.03.2025 31.03.2026 31.03.2027
A. CURRENT ASSETS
1. Raw Materials (Including Stores & Other Items used in the Process of Manufacturing)
(a) Imported
Amount 0 0 0 0
Months` Consumption 0 0 0 0
(b) INDEGINEOUS
Amount 0 0 0 0
Months` Consumption 0 0 0 0
2. Other Consumable Spares (Excluding those included in (1) above)
(a) Imported
Amount 0 0 0 0
Months` Consumption 0 0 0 0
(b) INDEGINEOUS
Amount 0 0 0 0
Months` Consumption 0 0 0 0
3. Stock-In-Progress
Amount 0 0 0 0
Months` Consumption 0 0 0 0
4. Finished Goods
Amount 0.44 0.75 1.73 2.1
Months` Consumption 0.28 0.31 0.6 0.63
5. Receivables Other Than Export And Deferred (Including Bills Purchased & Discounted By Banks)
Amount 0 0 0 0
Months` Domestic Sales 0 0 0 0
6. Export Receivable (Including Bills Purchased & Discounted)
Amount 0 0 0 0
Months` Export Sales 0 0 0 0
7. Advances to Suppliers of Raw Materials Stores/Spares, Consumables 0.66 2.7 3 3.25
8. Other Current Assets (Specify Items) 0 0 0 0
(a) Cash and Bank Balance 0.44 2.65 2.86 3.27
(b) Investment except long term 0 0 0 0
(c) Installment of Deferred receivables (Due within one year) 0 0 0 0
(d) Advance Payment of Taxes 0 0 0 0
(e) Others 1.1 0 0 0
9. TOTAL CURRENT ASSETS 4.15 12.03 14.91 15.12
B. CURRENT LIABILITIES
(Other Than Bank Borrowing For Working Capital)
10. Creditors For Purchase of Raw Materials,Stores & Consumable Spares
Amount 1.29 3.33 3.58 4.15
Months` Purchase 0.82 1.46 1.27 1.3
11. Advances From Customers 0 0 0 0
12. Statutory Liabilities 0 0 0 0
13. Other Current Liabilities Specify Major Items
(a) S.T. Borrowings - Others 0 0 0 0
(b) Dividend payable 0 0 0 0
(c) Installments of TL,DPG & Public Deposits 0 0 0 0
(d) Other Current Liabilities & Provisions 0 0.45 0.53 0.83
TOTAL CURRENT LIABILITIES 1.29 3.78 4.11 4.98
MAXIMUM PERMISSIBLE BANK FINANCE Finacial Year 2023-2024
FOR M/s Ambey R.S. Traders PROJECT
Amount In
Actual Provisional Projected(1) Projected(2)
Description
31.03.2024 31.03.2025 31.03.2026 31.03.2027
METHOD OF LENDING: I
1. Total Current Assets 4.15 12.03 14.91 15.12
2. Other Current Liabilities (Other Than Bank Borrowings) 1.29 3.78 4.11 4.98
3. Working Capital Gap (1-2) 2.86 8.25 10.8 10.14
4. Minimum Stipulated Net Working Capital (25% Of Total Current Assets Excluding 1.04 3.01 3.73 3.78
5. Actual/Projected Net Working Capital 2.86 2.25 4.8 4.14
6. (ITEM3 - ITEM4) 1.82 5.24 7.07 6.36
7. (ITEM3 - ITEM5) 0 6 6 6
8. Maximum Permissible Bank Finance (MPBF) (Lower Of 6 To 7) 0 5.24 6 6
9. Excess Borrowing Representing shortfall in Net Working Capital 0 0.76 0 0

METHOD OF LENDING: II
1. Total Current Assets 4.15 12.03 14.91 15.12
2. Other Current Liabilities (Other Than Bank Borrowings) 1.29 3.78 4.11 4.98
3. Working Capital Gap (1-2) 2.86 8.25 10.8 10.14
4. Minimum Stipulated Net Working Capital (25% Of Working Capital Gap) 0.72 2.06 2.7 2.54
5. Actual/Projected Net Working Capital 2.86 2.25 4.8 4.14
6. (ITEM3 - ITEM4) 2.14 6.19 8.1 7.6
7. (ITEM3 - ITEM5) 0 6 6 6
8. Maximum Permissible Bank Finance (MPBF) (Lower Of 6 To 7) 0 6 6 6
9. Excess Borrowing Representing shortfall in Net Working Capital 0 0 0 0

METHOD OF LENDING: III

AS PER NAYAK COMMITTEE
1. Projected Turnover 25.06 38.5 46 55
2. Total Current Assets 4.15 12.03 14.91 15.12
3. Total Current Liabilities 1.29 9.78 10.11 10.98
4. Net Working Capital Asset (2-3) 2.86 2.25 4.8 4.14
5. Acceptable Sale 25.06 38.5 46 55
6. 25% of Acceptable Sale 6.27 9.63 11.5 13.75
7. Margin 5% of Sale 1.25 1.93 2.3 2.75
8. Available Margin (2 - 5) 1.61 0.32 2.5 1.39
9. 6-7 5.02 7.7 9.2 11
10. 6 - 8 4.66 9.31 9 12.36
11. MPBF (9 or 10 whichever is higher) 5.02 9.31 9.2 12.36
Calculation of Drawing Power at 31.03.2023 Margin % Cost Bank Finance
1. Raw Material 0 0 0
Stock in Progress 0 0 0
Finished Goods 0 1.73 1.73
Other Consumable Spares 0 0 0
Receivables 0 7.32 7.32
Total 9.05 9.05
2. Creditor for Purchases 3.58
3. Paid Stock (1(Cost)-2) 5.47
4. Advance Value (1(Cost after Margin)-2) 5.47
5. Limit Sanctioned 0 0 0 0
FUND FLOW STATEMENT Finacial Year 2023-2024
FOR M/s Ambey R.S. Traders PROJECT
Amount In
Provisional Projected(1) Projected(2)
Description
31.03.2025 31.03.2026 31.03.2027
1. SOURCES
(a) Net Profit (After Tax) 6.93 7.25 8.5
(b) Depreciation 0.85 -0.23 -0.16
(c) Increase In Capital 1.92 1.14 0.75
(d) Increase In Term Liabilities,
Including In Public Depositors 0 0 0
(e) Decrease In
(i) Fixed assets 4.46 -0.85 -0.62
(ii) Other Non-Current Assets 0 0 0
(f) Others 0 0 0
TOTAL 14.16 7.31 8.47
2. USES
(a) Net Loss
(b) Decrease In Term Liabilities,
Including Public Deposits 0 0 0
(c) Increase In
(i) Fixed Assets 0 0 0
(ii) Other Non-Currnet Assets 0 0 0
(d) Dividend Payment 0 0 0
(e) Others (Drawings) 6.93 7.25 8.5
TOTAL 6.93 7.25 8.5
3. Long Term Surplus / Deficit 7.23 0.06 -0.03
4. Increase/Decrease In Current Assets 6.8 2.09 2.08
(As Per Details Given Below)
5. Increase/Decrese In Current Liabilities 2.49 0.33 0.87
Other Than Bank Borrowings 0 0 0
6. Increase/Decrease In Working Capital Gap 4.31 1.76 1.21
7. Net Surplus (+) / Deficit (-) (3-6) 2.92 -1.7 -1.24
8. Increase/Decrease In Bank Borrowings 6 0 0
9. Increase/Decrease In Net Sales 9.44 7.5 13
BREAK-UP OF 4
(i) Increase/Decrease In Raw Material 0 0 0
(ii) Increase/Decrease In Stock In Progress 0 0 0
(iii) Increase/Decrease In Finished Goods 0.31 0.98 0.37
(iv) Increase/Decrease In Recievables
(a) DOMESTIC 3.34 0.85 0.8
(b) EXPORT 0 0 0
(v) Increase/Decrease In Stores & Spares 0 0 0
(vi) Increase/Decrease In Other Current Assets 3.15 0.26 0.91
TOTAL 6.8 2.09 2.08
CASH FLOW STATEMENT Finacial Year 2023-2024
FOR M/s Ambey R.S. Traders PROJECT
Amount In
Provisional Projected(1) Projected(2)
Description
31.03.2025 31.03.2026 31.03.2027
A. SOURCES OF FUNDS
1. Cash Accurals (Net Profit before Tax and Interest) 7.84 8.74 10.7
2. Increase in Capital 0 0 0
3. Depreciation 0.85 -0.23 -0.16
4. Increase in Long Term Loans/Debentures 10 0 0
5. Increase in Deferred Payment Facilities 0 0 0
6. Increase in Unsecured Loans and Deposits 0 0 0
7. Increase in Bank Borrowings for Working Capital 0 0 0
8. Sales of Fixed Assets 0 0.85 0.62
9. Sales of Investments 0 0 0
10. Increase in Current Liabilities 2.49 0.33 0.87
11. Decrease in Current Assets 41.61 0 0
12. Decrease in Other Non-Current Assets 50 0 0
13. Other 0 0 0
TOTAL SOURCES (A) 21.18 9.69 12.03
B. DISPOSITION OF FUNDS
1. Preliminary and Pre-Operative Expenses 0 0 0
2. Decrease in Capital 5 5.71 7.5
3. Decrease in Long Term Loans/Debentures 0 0 0
4. Decrease in Deferred Payment Facilities 0 0 0
5. Decrease in Unsecured Loans 0 0 0
6. Decrease in Bank Borrowings for Working Capital 0 0 0
7. Purchase of Fixed Assets 4.46 0 0
8. Purchase of Investment 0 0 0
9. Interest 1.12 0.92 0.7
10. Taxation 0 0 0
11. Dividend Paid 0 0 0
12. Decrease in Current Liabilities 0 0 0
13. Increase in Current Assets 8.39 2.86 3.14
14. Increase in Other Non-Current Assets 0 0 0
15. Other 0 0 0
TOTAL DISPOSITION (B) 18.97 9.49 11.34
C. Opening Balance 0.44 2.65 2.85
D. Net Surplus (A-B) 2.21 0.2 0.69
E. Closing Balance 2.65 2.85 3.54
SUMMARY STATEMENT Finacial Year 2023-2024
FOR M/s Ambey R.S. Traders PROJECT
Amount In
Actual Provisional Projected(1) Projected(2)
Description
31.03.2024 31.03.2025 31.03.2026 31.03.2027
Assets
Current Assets
1. Cash in hand at Bank 0.44 2.65 2.85 3.54
2. Investments (Short Term) 0 0 0 0
3. Accounts Receivable (Incl. B/R) 0 0 0 0
4. Inventory (R.W, WIP, FG, Spares) 0.44 0.75 1.73 2.1
5. Sundry Debtors 1.51 6.35 7.73 9.5
6. Deposits and Advances 1.76 5 5.5 6.5
Total Current Assets (A) 4.15 14.75 17.81 21.64
Fixed Assets
1. Fixed Assets (Gross Value) 0 4.46 3.61 2.99
2. Less: Accumulated Depreciation 0 0.85 0.62 0.46
Total Fixed Assets (B) 0 3.61 2.99 2.53
Other Assets
1. Intangible Assets 0 0 0 0
2. Other Assets 0 0 0 0
Total Other Assets (C) 0 0 0 0
Total Assets (A+B+C) 4.15 18.36 20.8 24.17
Liabilities
Current Liabilities
1. Taxes/Other Provisions 0 0 0 0
2. Working Capital Loan 0 0 0 0
3. Current Portion of Long-Term Loan/Debt 0 0 0 0
4. Sundry Creditors 1.29 3.33 3.58 4.15
5. Other Liabilities 0 0.45 0.53 0.83
Total Current Liabilities (D) 1.29 3.78 4.11 4.98
Long Term Debt
1. Net of Current Portion 0 10 10 10
2. Any Other Loan Term Debt 0 0 0 0
Total Long Term Debt (E) 0 10 10 10
Capital Account
1. Equity 2.86 4.58 6.69 9.19
2. Free Reserve 0 0 0 0
3. P/L 0 0 0 0
Total Net Worth 2.86 4.58 6.69 9.19
Total Liabilities and Capital Account (D+E+F) 4.15 18.36 20.8 24.17
Other Inputs for Various Ratios
1. Credit Limit 0 0 0 0
2. Net Sales 25.06 40.95 55 75
3. Net Purchases 18.78 29.91 42.5 56.5
4. Profit before Interest and Tax 5.98 7.84 8.74 10.7
5. Profit before Tax 5.98 6.72 7.82 10
6. Profit after Tax 5.98 6.72 7.82 10
7. Loss 0 0 0 0
8. Dividend Per Share 0 0 0 0
9. Number of Employees 0 0 0 0
10. Number of Shares 0 0 0 0
11. Market Price of Share 0 0 0 0
12. Interest on Term Loan 0 0 0 0
13. Term Loan Installment 0 0 0 0
14. Commitment Liabilities (PF Dues+ESI Dues+Telephone,El 0 0 0 0
15. Cost of Sales (Sales - Gross Profit) 18.53 31.15 43.2 58.28
16. Short Term Bank Borrowings (Cash Credit, Bill Limit etc) 0 0 0 0
RATIO ANALYSIS Finacial Year 2023-2024
FOR M/s Ambey R.S. Traders PROJECT
Amount In
Actual Provisional Projected(1) Projected(2)
Description
31.03.2024 31.03.2025 31.03.2026 31.03.2027
Performance/Financial Ratios
Liquidity Ratios
(a) Current Ratio 3.22 3.9 4.33 4.35
(b) Quick Ratio 2.88 3.7 3.91 3.92
(c) Quick Ratio (CL-Short Term Bank Loan) 2.88 3.7 3.91 3.92
(d) Net Working Capital 2.22 2.9 3.33 3.35
Efficiency Ratios
(a) Asset Turnover Ratio 6.04 2.23 2.64 3.1
(b) Inventory Turnover Ratio (in Days) 6.41 6.68 11.48 10.22
(c) Fixed Assets Turnover Ratio 0 11.34 18.39 29.64
(d) Current Assets Turnover Ratio 6.04 2.78 3.09 3.47
(e) Debtors Turnover Ratio (in Days) 21.99 56.6 51.3 46.23
(f) Creditors Turnover Ratio (in Days) 25.07 40.64 30.75 26.81
(g) Capital Turnover Ratio 8.76 8.94 8.22 8.16
Solvency Ratio
(a) Debt-Equity Ratio 0 2.18 1.49 1.09
(b) Total Indebtness Ratio 0.45 3.01 2.11 1.63
(c) Insolvency Ratio 0 0 0 0
Coverage Ratios
(a) Debt-Service Coverage Ratio 0 0 0 0
(b) Interest Coverage Ratio 0 0 0 0
(c) Fixed Assets Coverage Ratio 0 2.77 3.34 3.95
(d) Liquidity Coverage Ratio (in Days) 18.79 33.69 27.28 24.24
(e) Commitment Ratio 0 0 0 0
Profibility Ratio
(a) Profit Margin (Before Tax) 23.86 16.41 14.22 13.33
(b) Profit Margin (After Tax) 23.86 16.41 14.22 13.33
(c) Operating Profit Ratio 23.86 19.15 15.89 14.27
(d) Return on Share Holder Fund (Before Tax) 209.09 146.72 116.89 108.81
(e) Return on Share Holder Fund (After Tax) 209.09 146.72 116.89 108.81
(f) Earning per Share 0 0 0 0
(g) Price Earning Ratio 0 0 0 0
(h) Return on Investment 2.09 0.54 0.52 0.56
(i) Return on Capital Employed 209.09 146.72 116.89 108.81
(j) Dividend Yield 0 0 0 0
(k) Pay Out Ratio 0 0 0 0
Other Ratios
(a) Capital Employed per Employee 0 0 0 0
(b) Credit Gearing Ratio 0 0 0 0
(c) Debt Quasi Equity Ratio 0.45 3.01 2.11 1.63
(d) Gross Profit Ratio 26.06 23.93 21.45 22.29
(e) Intt./Cost of Production 0 0.04 0.02 0.01
(f) Total Current Assets/Sales (in Time) 0.17 0.36 0.32 0.29