Você está na página 1de 46

PROJECT REPORT

OF

M/S HOTEL VIJOYA PVT. LTD.


HOTEL INDUSTRY

Prepared by

P A M S & Associates
Chartered Accountants
Plot No 506, Behind Baya Baba Math
Bhubaneswar - 751022
Ph. No. - 674 - 2543528

PROJECT HIGHLIGHTS

Name of the Project

HOTEL VIJOYA PVT. LTD.

Constitution

Private Company

Nature of the Project

HOTEL BUSINESS

Name of the Organisation

HOTEL VIJOYA PVT. LTD.

Location of the Organisation

CT ROAD, PURI - 752002

Director

BIJAY MAHAKUL
JULLIE ANAMIKA

Cost of the Project

Rs.

502,190,000.00

Means of Finance
Term Loan

Rs.

500,000,000.00

Moratorium

9 months

Repayment

24 Quarterly installment of Rs. 125.00


exclusive of interest, from July 2014

Rate of Interest Applied

@ 5.00% per annum

Promoters Contribution
Gross DSCR
Net DSCR

Rs.

2,190,000.00
1.82
2.03

lakh each,

ASSUPTIONS OF THE PROJECT

Sanction of loan is expected to be fron 1st July 2014

Moritorium on Term Loan has been considered for 9 months.

Interest on Term Loan has been considered @ 0.05% per annum.

Term Loan is expected to be repaid within 10 Years

Increase in Sales Price is Assumed to be 5% every year.

Income Tax has been asumed to be paid in advance during the relevant Financial Year, Hance current liabilities excludes provision for I. Tax

excludes provision for I. Tax

DETAILS OF PROJECT COST & MEANS OF FINANCE WITH BREAK UP:


(Rs. in Lacs)
PROJECT COST :
SL. NO.

PARTICULARS

Plant & Machinary

Schedule

II

Proposed

Total

123.62

123.62

Building

83.28

83.28

Furniture & Fixture,


Safety Equip, Fans, Lighting,etc.

20.37

20.37

Vehicle

12.86

12.86

Computers, Softwares and Survilence

2.38

2.38

Other Assets

Goodwill

4,637.36

4,637.36

TOTAL CAPITAL COST

5,021.90

4,879.87

TOTAL

5,021.90

4,879.87

21.90

21.90

Private Finance

5,000.00

5,000.00

Total

5,021.90

4,879.87

142.03

MEANS OF FINANCE :
Owners Contribution

Shree Cuttack Sweets Stall

REPAYMENT SCHEDULE OF TERM LOAN


Term loan : Rs.
5,000.00
Rate of interest :
5.00% p.a.
Installment per Quarter :
Rs. 125.00 Lacs
Moritorium Period
9 Months
Term loan
Repayment
Period
Quarter
Outstanding Installments
14-15
1st quarter
2nd quarter
5,000.00
3rd quarter
5,000.00
4th quarter
5,000.00
15-16
1st quarter
5,000.00
125.00

16-17

17-18

18-19

19-20

Closing
Balance

Interest

5,000.00
5,000.00
5,000.00
4,875.00

62.50
62.50
62.50
62.50

2nd quarter

4,875.00

125.00

4,750.00

60.94

3rd quarter
4th quarter
1st quarter

4,750.00
4,625.00
4,500.00

125.00
125.00
125.00

4,625.00
4,500.00
4,375.00

59.38
57.81
56.25

2nd quarter

4,375.00

125.00

4,250.00

54.69

3rd quarter
4th quarter
1st quarter

4,250.00
4,125.00
4,000.00

125.00
125.00
125.00

4,125.00
4,000.00
3,875.00

53.13
51.56
50.00

2nd quarter

3,875.00

125.00

3,750.00

48.44

3rd quarter
4th quarter
1st quarter

3,750.00
3,625.00
3,500.00

125.00
125.00
125.00

3,625.00
3,500.00
3,375.00

46.88
45.31
43.75

2nd quarter

3,375.00

125.00

3,250.00

42.19

3rd quarter
4th quarter
1st quarter
2nd quarter

3,250.00
3,125.00
3,000.00
2,875.00

125.00
125.00
125.00
125.00

3,125.00
3,000.00
2,875.00
2,750.00

40.63
39.06
37.50
35.94

3rd quarter
4th quarter

2,750.00
2,625.00

125.00
125.00

2,625.00
2,500.00

34.38
32.81

(Rs. In Lacs)
Yearly Repayment
Loan
Interest

187.50

500.00

240.63

500.00

215.63

500.00

190.63

500.00

165.63

500.00

140.63

Shree Cuttack Sweets Stall

20-21

21-22

22-23

23-24

24-25

1st quarter
2nd quarter

2,500.00
2,375.00

125.00
125.00

2,375.00
2,250.00

31.25
29.69

3rd quarter
4th quarter
1st quarter
2nd quarter

2,250.00
2,125.00
2,000.00
1,875.00

125.00
125.00
125.00
125.00

2,125.00
2,000.00
1,875.00
1,750.00

28.13
26.56
25.00
23.44

3rd quarter
4th quarter
1st quarter
2nd quarter

1,750.00
1,625.00
1,500.00
1,375.00

125.00
125.00
125.00
125.00

1,625.00
1,500.00
1,375.00
1,250.00

21.88
20.31
18.75
17.19

3rd quarter
4th quarter
1st quarter
2nd quarter

1,250.00
1,125.00
1,000.00
875.00

125.00
125.00
125.00
125.00

1,125.00
1,000.00
875.00
750.00

15.63
14.06
12.50
10.94

3rd quarter
4th quarter
1st quarter
2nd quarter

750.00
625.00
500.00
375.00

125.00
125.00
125.00
125.00

625.00
500.00
375.00
250.00

9.38
7.81
6.25
4.69

3rd quarter
4th quarter

250.00
125.00

125.00
125.00

125.00
-

3.13
1.56

TOTAL

500.00

115.63

500.00

90.63

500.00

65.63

500.00

40.63

500.00
5,000.00

15.63
1,468.80

SUMMARY

Repayment of Principal
Interest on Term Loan
Interest on WC Loan
T O T A L Interest

14-15
1st Year
187.50
0.00
187.50

15-16
16-17
17-18
18-19
19-20
20-21
21-22
22-23
2nd Year
3rd Year 4th Year 5th Year 6th Year 7th Year 8th Year 9th Year
500.00
500.00
500.00
500.00
500.00
500.00
500.00
500.00
240.63
215.63
190.63
165.63
140.63
115.63
90.63
65.63
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
240.63
215.63
190.63
165.63
140.63
115.63
90.63
65.63

SCHEDULE OF FIXED ASSETS FOR THE YEAR ENDING ON 31ST MARCH 2014 :

S.No.

NAME OF ASSETS

01.

PLANT & MACHINERY

02.

OB

GROSS BLOCK
Additions

CB

OB

DEPRECIATION
DEP
CB

WDV
OB

CB

123.62

123.62

18.54

18.54

123.62

105.08

BUILDING

83.28

83.28

8.33

8.33

83.28

74.95

03.

FURNITURE & FIXTURE

20.37

20.37

2.04

2.04

20.37

18.33

04.

VEHICLE

12.86

12.86

1.93

1.93

12.86

10.93

05.

COMPUTERS

2.38

2.38

1.43

1.43

2.38

0.95

242.51

242.51

32.27

32.27

242.51

210.24

TOTAL

SCHEDULE OF FIXED ASSETS FOR THE YEAR ENDING ON 31ST MARCH 2015 :

S.No.

NAME OF ASSETS

OB

GROSS BLOCK
Additions

CB

OB

DEPRECIATION
DEP
CB

WDV
OB

CB

01.

PLANT & MACHINERY

123.62

123.62

18.54

15.76

34.30

105.08

89.32

02.

FURNITURE FIXTURES

83.28

83.28

8.33

7.50

15.83

74.95

67.45

03.

ELECTRICAL INSTALL

20.37

20.37

2.04

2.75

4.79

18.33

15.58

04.

DELIVERY VAN

12.86

12.86

1.93

1.64

3.57

10.93

9.29

05.

COMPUTERS

2.38

2.38

1.43

0.57

2.00

0.95

0.38

242.51

32.27

28.22

60.49

210.24

182.02

TOTAL

242.51

SCHEDULE OF FIXED ASSETS FOR THE YEAR ENDING ON 31ST MARCH 2016 :

S.No.

NAME OF ASSETS

OB

GROSS BLOCK
Additions

CB

OB

DEPRECIATION
DEP
CB

WDV
OB

CB

01.

PLANT & MACHINERY

123.62

123.62

34.30

13.40

47.70

89.32

75.92

02.

FURNITURE FIXTURES

83.28

83.28

15.83

6.75

22.58

67.45

60.70

03.

ELECTRICAL INSTALL

20.37

20.37

4.79

2.34

7.13

15.58

13.24

04.

DELIVERY VAN

12.86

12.86

3.57

1.39

4.96

9.29

7.90

05.

COMPUTERS

2.38

2.38

2.00

0.23

2.23

0.38

0.15

242.51

242.51

60.49

24.11

84.60

182.02

157.91

TOTAL

SCHEDULE OF FIXED ASSETS FOR THE YEAR ENDING ON 31ST MARCH 2017 :

S.No.

NAME OF ASSETS

OB

GROSS BLOCK
Additions

CB

OB

DEPRECIATION
DEP
CB

WDV
OB

CB

01.

PLANT & MACHINERY

123.62

123.62

47.70

11.39

59.09

75.92

64.53

02.

FURNITURE FIXTURES

83.28

83.28

22.58

6.07

28.65

60.70

54.63

03.

ELECTRICAL INSTALL

20.37

20.37

7.13

1.99

9.12

13.24

11.25

04.

DELIVERY VAN

12.86

12.86

4.96

1.19

6.15

7.90

6.71

05.

COMPUTERS

2.38

2.38

2.23

0.09

2.32

0.15

0.06

242.51

242.51

84.60

20.73

105.33

157.91

137.18

TOTAL

SCHEDULE OF FIXED ASSETS FOR THE YEAR ENDING ON 31ST MARCH 2018 :

S.No.

NAME OF ASSETS

OB

GROSS BLOCK
Additions

CB

OB

DEPRECIATION
DEP
CB

WDV
OB

CB

01.

PLANT & MACHINERY

123.62

123.62

59.09

9.68

68.77

64.53

54.85

02.

FURNITURE FIXTURES

83.28

83.28

28.65

5.46

34.11

54.63

49.17

03.

ELECTRICAL INSTALL

20.37

20.37

9.12

1.69

10.81

11.25

9.56

04.

DELIVERY VAN

12.86

12.86

6.15

1.01

7.16

6.71

5.70

05.

COMPUTERS

2.38

2.38

2.32

0.04

2.36

0.06

0.02

242.51

242.51

105.33

17.88

123.21

137.18

119.30

TOTAL

SCHEDULE OF FIXED ASSETS FOR THE YEAR ENDING ON 31ST MARCH 2019 :

S.No.

NAME OF ASSETS

OB

GROSS BLOCK
Additions

CB

OB

DEPRECIATION
DEP
CB

WDV
OB

CB

01.

PLANT & MACHINERY

123.62

123.62

68.77

8.23

77.00

54.85

46.62

02.

FURNITURE FIXTURES

83.28

83.28

34.11

4.92

39.03

49.17

44.25

03.

ELECTRICAL INSTALL

20.37

20.37

10.81

1.43

12.24

9.56

8.13

04.

DELIVERY VAN

12.86

12.86

7.16

0.86

8.02

5.70

4.84

05.

COMPUTERS

2.38

2.38

2.36

0.01

2.37

0.02

0.01

242.51

242.51

123.21

15.45

138.66

119.30

103.85

TOTAL

SCHEDULE OF FIXED ASSETS FOR THE YEAR ENDING ON 31ST MARCH 2020 :

S.No.

NAME OF ASSETS

01.

PLANT & MACHINERY

02.

OB

GROSS BLOCK
Additions

CB

OB

DEPRECIATION
DEP
CB

WDV
OB

CB

123.62

123.62

77.00

6.99

83.99

46.62

39.63

BUILDING

83.28

83.28

39.03

4.43

43.46

44.25

39.82

03.

FURNITURE & FIXTURE

20.37

20.37

12.24

1.22

13.46

8.13

6.91

04.

VEHICLE

12.86

12.86

8.02

0.73

8.75

4.84

4.11

05.

COMPUTERS

2.38

2.38

2.37

0.01

2.38

0.01

242.51

242.51

138.66

13.38

152.04

103.85

TOTAL

90.47

SCHEDULE OF FIXED ASSETS FOR THE YEAR ENDING ON 31ST MARCH 2021 :

S.No.

NAME OF ASSETS

OB

GROSS BLOCK
Additions

CB

OB

DEPRECIATION
DEP
CB

WDV
OB

CB

01.

PLANT & MACHINERY

123.62

123.62

83.99

5.94

89.93

39.63

33.69

02.

FURNITURE FIXTURES

83.28

83.28

43.46

3.98

47.44

39.82

35.84

03.

ELECTRICAL INSTALL

20.37

20.37

13.46

1.04

14.50

6.91

5.87

04.

DELIVERY VAN

12.86

12.86

8.75

0.62

9.37

4.11

3.49

05.

COMPUTERS

2.38

2.38

2.38

242.51

242.51

152.04

TOTAL

11.58

2.38
163.62

90.47

78.89

SCHEDULE OF FIXED ASSETS FOR THE YEAR ENDING ON 31ST MARCH 2022 :

S.No.

NAME OF ASSETS

OB

GROSS BLOCK
Additions

CB

OB

DEPRECIATION
DEP
CB

WDV
OB

CB

01.

PLANT & MACHINERY

123.62

123.62

89.93

5.05

94.98

33.69

28.64

02.

FURNITURE FIXTURES

83.28

83.28

47.44

3.58

51.02

35.84

32.26

03.

ELECTRICAL INSTALL

20.37

20.37

14.50

0.88

15.38

5.87

4.99

04.

DELIVERY VAN

12.86

12.86

9.37

0.52

9.89

3.49

2.97

05.

COMPUTERS

2.38

2.38

2.38

242.51

242.51

163.62

TOTAL

10.03

2.38
173.65

78.89

68.86

SCHEDULE OF FIXED ASSETS FOR THE YEAR ENDING ON 31ST MARCH 2023 :

S.No.

NAME OF ASSETS

GROSS BLOCK
Additions

OB

CB

OB

DEPRECIATION
DEP
CB

WDV
OB

CB

01.

PLANT & MACHINERY

123.62

123.62

94.98

4.30

99.28

28.64

24.34

02.

FURNITURE FIXTURES

83.28

83.28

51.02

3.23

54.25

32.26

29.03

03.

ELECTRICAL INSTALL

20.37

20.37

15.38

0.75

16.13

4.99

4.24

04.

DELIVERY VAN

12.86

12.86

9.89

0.45

10.34

2.97

2.52

05.

COMPUTERS

2.38

2.38

2.38

242.51

242.51

173.65

TOTAL

8.73

2.38
182.38

68.86

60.13

SCHEDULE OF FIXED ASSETS FOR THE YEAR ENDING ON 31ST MARCH 2024 :

S.No.

NAME OF ASSETS

GROSS BLOCK
Additions

OB

CB

OB

DEPRECIATION
DEP
CB

WDV
OB

CB

01.

PLANT & MACHINERY

123.62

123.62

99.28

3.65

102.93

24.34

20.69

02.

FURNITURE FIXTURES

83.28

83.28

54.25

2.90

57.15

29.03

26.13

03.

ELECTRICAL INSTALL

20.37

20.37

16.13

0.64

16.77

4.24

3.60

04.

DELIVERY VAN

12.86

12.86

10.34

0.38

10.72

2.52

2.14

05.

COMPUTERS

2.38

2.38

2.38

242.51

242.51

182.38

TOTAL

7.57

2.38
189.95

60.13

52.56

SCHEDULE OF FIXED ASSETS FOR THE YEAR ENDING ON 31ST MARCH 2025 :

S.No.

NAME OF ASSETS

GROSS BLOCK
Additions

OB

CB

OB

DEPRECIATION
DEP
CB

WDV
OB

CB

01.

PLANT & MACHINERY

123.62

123.62

102.93

3.10

106.03

20.69

17.59

02.

FURNITURE FIXTURES

83.28

83.28

57.15

2.61

59.76

26.13

23.52

03.

ELECTRICAL INSTALL

20.37

20.37

16.77

0.54

17.31

3.60

3.06

04.

DELIVERY VAN

12.86

12.86

10.72

0.32

11.04

2.14

1.82

05.

COMPUTERS

2.38

2.38

2.38

242.51

242.51

189.95

15-16

16-17

17-18

18-19

19-20

20-21

21-22

242.51
24.11
84.60
157.91

242.51
20.73
105.33
137.18

242.51
17.88
123.21
119.30

242.51
15.45
138.66
103.85

242.51
13.38
152.04
90.47

242.51
11.58
163.62
78.89

242.51
10.03
173.65
68.86

TOTAL

13-14
Gross Block
Depreciation Yearly
Accumulated Dep.
Net Block

242.51
32.27
32.27
210.24

14-15
242.51
28.22
60.49
182.02

6.57

2.38
196.52

52.56

45.99

REVENUE
Period

FROM

ROOM

No. of
No. of
Non AC Rooms AC Rooms

2014-15

10

ACCOMODATION
Avg.
Non AC
Room Rent

No. of
Delux Room

Avg.
AC
Room Rent

Avg.
Delux
Room Rent

43

3,000.00

5,000.00

6,000.00

2015-16

53

3,200.00

5,300.00

6,300.00

2016-17

53

3,400.00

5,600.00

6,600.00

2017-18

53

3,600.00

5,900.00

6,900.00

2018-19

53

3,800.00

6,200.00

7,200.00

2019-20

53

4,000.00

6,500.00

7,600.00

2020-21

53

4,200.00

6,800.00

8,000.00

2021-22

53

4,400.00

7,100.00

8,400.00

2022-23

53

4,600.00

7,500.00

8,800.00

2023-24

53

4,800.00

7,900.00

9,200.00

2024-25

53

5,000.00

8,300.00

9,700.00

REVENUE

FROM

BANQUET SERVICE

PartIculars
Total No. of Days
Percentage of days operated
No. of days operated
Capacity (Person)
No. of person atten
Rate Charge per person
Revenue from Banquet Service
Revenue from Banquet Service

REVENUE

FROM

2014-2015
274.00
40.00%
110.00
300.00
150.00
600.00
9,900,000.00
99.00

(Rs.Lacs)

2015-2016

2016-2017

366.00
45.00%
165.00
300.00
150.00
660.00
16,335,000.00
163.35

365.00
50.00%
183.00
300.00
150.00
730.00
20,038,500.00
200.39

2015-2016

2016-2017

BARCLUB

PartIculars
Total No. of Days
Percentage of days operated
No. of days operated
Capacity (Person)
No. of person atten
Average Billing by Individual

2014-2015
274.00
100.00%
274.00
100.00
50.00
600.00

366.00
100.00%
366.00
100.00
60.00
660.00

365.00
100.00%
365.00
100.00
80.00
730.00

Revenue from Bar-Club


Revenue from Bar-Club

REVENUE

FROM

(Rs.Lacs)

Total No. of Days


Percentage of days operated
No. of days operated
Capacity (Person)
No. of person atten
No. of Shift
Average Billing by Individual
Revenue from Restaurant
Revenue from Restaurant

FROM

14,493,600.00
144.94

21,316,000.00
213.16

2015-2016

2016-2017

366.00
100.00%
366.00
100.00
50.00
2.00
330.00
12,078,000.00
120.78

365.00
100.00%
365.00
100.00
55.00
2.00
360.00
14,454,000.00
144.54

2014-2015

2015-2016

2016-2017

274.00
200.00
55.00
2.00
500.00
11,000,000.00
110.00

366.00
300.00
55.00
2.00
550.00
18,150,000.00
181.50

365.00
320.00
55.00
2.00
610.00
21,472,000.00
214.72

RESTAURANT

PartIculars

REVENUE

8,220,000.00
82.20

2014-2015

(Rs.Lacs)

274.00
100.00%
274.00
100.00
40.00
2.00
300.00
6,576,000.00
65.76

ROOM SERVICE

PartIculars
Total No. of Days
No. of days occupied
No. of Room
No. of person/room
Average Billing by Individual
Revenue from Room Service
Revenue from Room Service

(Rs.Lacs)

Total
No. of
Days

Total
Possible
Room Rent

Occupancy
No. of
Days

Occupancy
(%)

Total
Revenue

Rs. In
Lacs

274.00

70,418,000.00

200.00

72.99%

51,400,000.00

514.00

366.00

107,421,000.00

300.00

81.97%

88,050,000.00

880.50

365.00

113,150,000.00

320.00

87.67%

99,200,000.00

992.00

365.00

119,172,500.00

340.00

93.15%

111,010,000.00

1,110.10

365.00

125,195,000.00

350.00

95.89%

120,050,000.00

1,200.50

366.00

131,650,200.00

366.00

100.00%

131,650,200.00

1,316.50

365.00

137,386,000.00

365.00

100.00%

137,386,000.00

1,373.86

365.00

143,481,500.00

365.00

100.00%

143,481,500.00

1,434.82

365.00

151,511,500.00

365.00

100.00%

151,511,500.00

1,515.12

366.00

159,978,600.00

366.00

100.00%

159,978,600.00

1,599.79

365.00

167,644,500.00

365.00

100.00%

167,644,500.00

1,676.45

2017-2018
365.00
55.00%
201.00
300.00
150.00
800.00
24,120,000.00
241.20

2017-2018
365.00
100.00%
365.00
100.00
90.00
800.00

2018-2019
365.00
60.00%
219.00
300.00
150.00
880.00
28,908,000.00
289.08

2018-2019
365.00
100.00%
365.00
100.00
90.00
880.00

2019-2020
366.00
60.00%
220.00
300.00
150.00
970.00
32,010,000.00
320.10

2019-2020
366.00
100.00%
366.00
100.00
90.00
970.00

2020-2021
365.00
60.00%
219.00
300.00
150.00
1,070.00
35,149,500.00
351.50

2020-2021
365.00
100.00%
365.00
100.00
90.00
1,070.00

2021-2022
365.00
60.00%
219.00
300.00
150.00
1,180.00
38,763,000.00
387.63

2021-2022
365.00
100.00%
365.00
100.00
90.00
1,180.00

2022-2023
365.00
60.00%
219.00
300.00
150.00
1,300.00
42,705,000.00
427.05

2022-2023
365.00
100.00%
365.00
100.00
90.00
1,300.00

26,280,000.00
262.80

2017-2018
365.00
100.00%
365.00
100.00
55.00
2.00
400.00
16,060,000.00
160.60

2017-2018
365.00
340.00
55.00
2.00
670.00
25,058,000.00
250.58

28,908,000.00
289.08

2018-2019
365.00
100.00%
365.00
100.00
60.00
2.00
440.00
19,272,000.00
192.72

2018-2019
365.00
350.00
55.00
2.00
740.00
28,490,000.00
284.90

31,951,800.00
319.52

2019-2020
366.00
100.00%
366.00
100.00
60.00
2.00
480.00
21,081,600.00
210.82

2019-2020
366.00
366.00
55.00
2.00
810.00
32,610,600.00
326.11

35,149,500.00
351.50

2020-2021
365.00
100.00%
365.00
100.00
60.00
2.00
530.00
23,214,000.00
232.14

2020-2021
365.00
365.00
55.00
2.00
890.00
35,733,500.00
357.34

38,763,000.00
387.63

2021-2022
365.00
100.00%
365.00
100.00
60.00
2.00
580.00
25,404,000.00
254.04

2021-2022
365.00
365.00
55.00
2.00
980.00
39,347,000.00
393.47

42,705,000.00
427.05

2022-2023
365.00
100.00%
365.00
100.00
60.00
2.00
640.00
28,032,000.00
280.32

2022-2023
365.00
365.00
55.00
2.00
1,080.00
43,362,000.00
433.62

2023-2024
366.00
60.00%
220.00
300.00
150.00
1,430.00
47,190,000.00
471.90

2023-2024
366.00
100.00%
366.00
100.00
90.00
1,430.00

2024-2025
365.00
60.00%
219.00
300.00
150.00
1,570.00
51,574,500.00
515.75

2024-2025
365.00
100.00%
365.00
100.00
90.00
1,570.00

47,104,200.00
471.04

2023-2024
366.00
100.00%
366.00
100.00
60.00
2.00
700.00
30,744,000.00
307.44

2023-2024
366.00
366.00
55.00
2.00
1,190.00
47,909,400.00
479.09

51,574,500.00
515.75

2024-2025
365.00
100.00%
365.00
100.00
60.00
2.00
770.00
33,726,000.00
337.26

2024-2025
365.00
365.00
55.00
2.00
1,310.00
52,596,500.00
525.97

MAN POWER REQUIREMENT


Managerial Person:
General Manager
Asst. Manager
Gym Instructor
Swimming Pool Instructor
Bar Manager
Cashier

No.
No.
1st Year 2nd Year
1
1
2
2
1
1
1
1
1
1
2
2

Per Month
1st Year
30,000.00
20,000.00
20,000.00
15,000.00
20,000.00
20,000.00
125,000.00

2014-2015
270,000.00
360,000.00
180,000.00
135,000.00
180,000.00
360,000.00
1,485,000.00

Supervisor:
Food & Beverage
Banquet Service

1
1

1
1

15,000.00
15,000.00
30,000.00

135,000.00
135,000.00
270,000.00

Staff:
Cook
Asst. Cook
Cook Labour
Room Boy
Waiter
Trainer for Gym
Lift Man
Electrician
Plumber Man
Security Guard
Gardner

2
3
10
25
8
2
3
2
2
3
3

3
4
14
30
8
2
3
2
2
3
3

15,000.00
10,000.00
3,000.00
5,000.00
5,000.00
8,000.00
4,000.00
5,000.00
4,000.00
5,000.00
2,500.00
66,500.00

270,000.00
270,000.00
270,000.00
1,125,000.00
360,000.00
144,000.00
108,000.00
90,000.00
72,000.00
135,000.00
67,500.00
2,911,500.00

221,500.00

4,666,500.00

Total Salary
Salary in Lacs

2.22

46.67

2015-2016

2016-2017

2017-2018

2018-2019

2019-2020

2020-2021

2021-2022

360,000.00
480,000.00
240,000.00
180,000.00
240,000.00
480,000.00
1,980,000.00

378,000.00
504,000.00
252,000.00
189,000.00
252,000.00
504,000.00
2,079,000.00

396,900.00
529,200.00
264,600.00
198,450.00
264,600.00
529,200.00
2,182,950.00

416,745.00
555,660.00
277,830.00
208,372.50
277,830.00
555,660.00
2,292,097.50

437,582.25
583,443.00
291,721.50
218,791.13
291,721.50
583,443.00
2,406,702.38

459,461.36
612,615.15
306,307.58
229,730.69
306,307.58
612,615.15
2,527,037.51

482,434.43
643,245.91
321,622.96
241,217.22
321,622.96
643,245.91
2,653,389.39

180,000.00
180,000.00
360,000.00

189,000.00
189,000.00
378,000.00

198,450.00
198,450.00
396,900.00

208,372.50
208,372.50
416,745.00

218,791.13
218,791.13
437,582.26

229,730.69
229,730.69
459,461.38

241,217.22
241,217.22
482,434.44

540,000.00
480,000.00
504,000.00
1,800,000.00
480,000.00
192,000.00
144,000.00
120,000.00
96,000.00
180,000.00
90,000.00
4,626,000.00

567,000.00
504,000.00
529,200.00
1,890,000.00
504,000.00
201,600.00
151,200.00
126,000.00
100,800.00
189,000.00
94,500.00
4,857,300.00

595,350.00
529,200.00
555,660.00
1,984,500.00
529,200.00
211,680.00
158,760.00
132,300.00
105,840.00
198,450.00
99,225.00
5,100,165.00

625,117.50
555,660.00
583,443.00
2,083,725.00
555,660.00
222,264.00
166,698.00
138,915.00
111,132.00
208,372.50
104,186.25
5,355,173.25

656,373.38
583,443.00
612,615.15
2,187,911.25
583,443.00
233,377.20
175,032.90
145,860.75
116,688.60
218,791.13
109,395.56
5,622,931.92

689,192.05
612,615.15
643,245.91
2,297,306.81
612,615.15
245,046.06
183,784.55
153,153.79
122,523.03
229,730.69
114,865.34
5,904,078.53

723,651.65
643,245.91
675,408.21
2,412,172.15
643,245.91
257,298.36
192,973.78
160,811.48
128,649.18
241,217.22
120,608.61
6,199,282.46

6,966,000.00

7,314,300.00

7,680,015.00

8,064,015.75

8,467,216.56

8,890,577.42

9,335,106.29

69.66

73.14

76.8

80.64

84.67

88.91

93.35

2022-2023

2023-2024

2024-2025

506,556.15
675,408.21
337,704.11
253,278.08
337,704.11
675,408.21
2,786,058.87

531,883.96
709,178.62
354,589.32
265,941.98
354,589.32
709,178.62
2,925,361.82

558,478.16
744,637.55
372,318.79
279,239.08
372,318.79
744,637.55
3,071,629.92

253,278.08
253,278.08
506,556.16

265,941.98
265,941.98
531,883.96

279,239.08
279,239.08
558,478.16

759,834.23
675,408.21
709,178.62
2,532,780.76
675,408.21
270,163.28
202,622.47
168,852.05
135,081.64
253,278.08
126,639.04
6,509,246.59

797,825.94
709,178.62
744,637.55
2,659,419.80
709,178.62
283,671.44
212,753.59
177,294.65
141,835.72
265,941.98
132,970.99
6,834,708.90

837,717.24
744,637.55
781,869.43
2,792,390.79
744,637.55
297,855.01
223,391.27
186,159.38
148,927.51
279,239.08
139,619.54
7,176,444.35

9,801,861.62

###########

###########

102.92

108.07

98.02

CAPITAL ACCOUNT :

(Rs. In Lacs

Opening Balance
Addition
Profit / (Loss)
Closing Balance
Drawings

2014-2015

2015-2016

2016-2017

2017-2018

2018-2019

2019-2020

2020-2021

2021-2022

2022-2023

2023-2024

21.90

21.90
-

21.90
-

21.90
-

21.90
-

21.90
-

21.90
-

21.90
-

21.90
-

21.90
-

21.90
-

21.90
-

21.90
-

21.90
-

21.90
-

21.90
-

21.90
-

21.90
-

21.90
-

21.90
-

BALANCE SHEET

(Rs. in Lacs)
Estimated
2014-2015

LIABILITIES
Capital
Unsecured Loans
Reserves & Surplus
Secured Loans
Cash Credit / Overdraft

Projected
2015-2016

21.90

21.90

(482.36)

Projected
2016-2017

Projected
2017-2018

Projected
2018-2019

Projected
2019-2020

Projected
2020-2021

Projected
2021-2022

Projected
2022-2023

Projected
2023-2024

21.90

21.90

21.90

21.90

21.90

21.90

21.90

21.90

(515.69)

(368.74)

(63.50)

377.40

1,604.46

2,935.33

4,377.76

5,951.62

7,666.00

Term Loan

5,000.00

4,500.00

4,000.00

3,500.00

3,000.00

2,500.00

2,000.00

1,500.00

1,000.00

500.00

Total of Liabilities

4,539.54

4,006.21

3,653.16

3,458.40

3,399.30

4,126.36

4,957.23

5,899.66

6,973.52

8,187.90

3,709.89

2,782.42

1,854.95

927.48

242.51
60.49
182.02

242.51
84.60
157.91

242.51
105.33
137.18

242.51
123.21
119.30

242.51
138.66
103.85

242.51
152.04
90.47

242.51
163.62
78.89

242.51
173.65
68.86

242.51
182.38
60.13

242.51
189.95
52.56

90.21

94.72

99.46

104.43

109.65

115.13

120.89

126.93

133.28

139.94

5.05
73.58
96.00
400.66
575.29

8.64
125.92
115.20
743.36
993.12

10.89
148.90
138.24
1,288.18
1,586.21

12.87
170.79
165.89
1,984.79
2,334.34

14.83
190.24
199.07
2,811.42
3,215.56

16.52
210.19
238.88
3,487.36
3,952.95

18.15
224.88
286.66
4,262.30
4,791.99

19.98
241.09
343.99
5,135.95
5,741.01

22.01
260.18
412.79
6,125.08
6,820.06

24.28
281.01
495.35
7,237.80
8,038.44

Current Liabilities
Sundry Creditors
Liabilities for Expenses

4.87
13.00

8.31
13.65

10.31
14.33

12.10
15.05

13.96
15.80

15.60
16.59

17.12
17.42

18.85
18.29

20.75
19.20

22.88
20.16

Total

17.87

21.96

24.64

27.15

29.76

32.19

34.54

37.14

39.95

43.04

557.42

971.16

1,561.57

2,307.19

3,185.80

3,920.76

4,757.45

5,703.87

6,780.11

7,995.40

4,539.54

4,006.21

3,653.16

3,458.40

3,399.30

4,126.36

4,957.23

5,899.66

6,973.52

8,187.90

ASSETS
Goodwill
Fixed Assets
Gross Block
Less: Depreciation
Net Block
Other Noncurrent Assets

Current Assets, Loans & Advances


Inventories
Sundry Debtors & Receivables
Other Current Assets
Cash & Bank Balance
Total

Net Current Assets


Total of Assets

PROFIT & LOSS ACCOUNT


Estimated
2014-2015

Projected
2015-2016

Projected
2016-2017

Projected
2017-2018

Projected
2018-2019

Projected
2019-2020

Projected
2020-2021

Projected
2021-2022

INCOME
Net Revenue:
Revenue from Room Occupancy
Revenue from Banquet Service
Revenue from Bar-Club
Revenue from Restaurant
Revenue from Room Service
Revenue from Mandap Booking

882.96
514.00
99.00
82.20
65.76
110.00
12.00

1,511.07
880.50
163.35
144.94
120.78
181.50
20.00

1,786.81
992.00
200.39
213.16
144.54
214.72
22.00

2,049.48
1,110.10
241.20
262.80
160.60
250.58
24.20

2,282.90
1,200.50
289.08
289.08
192.72
284.90
26.62

2,522.33
1,316.50
320.10
319.52
210.82
326.11
29.28

2,698.55
1,373.86
351.50
351.50
232.14
357.34
32.21

2,893.02
1,434.82
387.63
387.63
254.04
393.47
35.43

Other Income:

4.30

4.51

4.74

4.97

5.22

5.48

5.76

6.04

Total Revenue

887.26

1,515.58

1,791.55

2,054.45

2,288.12

2,527.81

2,704.31

2,899.06

126.55
29.70
20.55
26.30
44.00
6.00

216.16
49.01
36.24
48.31
72.60
10.00

268.12
60.12
53.29
57.82
85.89
11.00

314.53
72.36
65.70
64.24
100.23
12.00

363.04
86.72
72.27
77.09
113.96
13.00

405.68
96.03
79.88
84.33
130.44
15.00

445.13
105.45
87.88
92.86
142.94
16.00

490.21
116.29
96.91
101.62
157.39
18.00

2.50
2.53
2.00
28.22

4.00
4.32
3.00
24.11

4.40
5.36
3.15
20.73

4.84
6.29
3.31
17.88

5.32
7.26
3.48
15.45

5.85
8.11
3.65
13.38

6.44
8.90
3.83
11.58

7.08
9.80
4.02
10.03

161.80

251.59

301.76

346.85

394.55

436.67

475.88

521.14

725.46

1,263.99

1,489.79

1,707.60

1,893.57

2,091.14

2,228.43

2,377.92

46.67
0.52

69.66
0.62

73.14
0.74

76.80
0.89

80.64
1.07

84.67
1.18

88.91
1.30

93.35
1.43

0.50
4.00
3.50
0.15
0.80
2.00
4.41
0.07
0.08
0.97
0.30
10.00
17.66
0.29
0.25
0.50
927.47
0.18
(294.86)

0.70
15.00
4.20
0.17
0.12
2.20
7.56
0.08
0.09
1.07
0.33
11.00
15.11
0.32
0.26
0.53
927.47
0.20
207.30

0.84
8.00
5.04
0.20
0.14
2.64
8.93
0.10
0.11
1.28
0.40
13.20
17.87
0.35
0.27
0.56
927.47
0.22
428.29

1.01
9.60
5.54
0.24
0.17
3.17
10.25
0.12
0.13
1.54
0.48
15.84
20.49
0.39
0.28
0.59
927.47
0.24
632.36

1.21
11.52
6.09
0.29
0.20
3.80
11.41
0.14
0.16
1.85
0.58
19.01
22.83
0.43
0.29
0.62
927.48
0.26
803.69

1.33
12.67
6.70
0.32
0.22
4.18
12.61
0.15
0.18
2.04
0.64
20.91
25.22
0.47
0.30
0.65

1.46
13.94
7.37
0.35
0.24
4.60
13.49
0.17
0.20
2.24
0.70
23.00
26.99
0.52
0.31
0.68

1.61
15.33
8.11
0.39
0.26
5.06
14.47
0.19
0.22
2.46
0.77
25.30
28.93
0.57
0.32
0.71

0.29
1,916.41

0.32
2,041.64

0.35
2,178.09

187.50
(482.36)
(482.36)
(482.36)
(454.14)

240.63
(33.33)
(33.33)
(33.33)
(9.22)

215.63
212.66
65.71
146.95
146.95
167.68

190.63
441.73
136.49
305.24
305.24
323.12

165.63
638.06
197.16
440.90
440.90
456.35

140.63
1,775.78
548.72
1,227.06
1,227.06
1,240.44

115.63
1,926.01
595.14
1,330.87
1,330.87
1,342.45

90.63
2,087.46
645.03
1,442.43
1,442.43
1,452.46

EXPENDITURE
Consumption of Foods & Baverages:
Banquet Service
Bar-Club Service
Restaurant Service
Room Service
Mandap Service
Oil & Fuel
Carriage Inward
Electricity Charges
Depreciation

COST OF PRODUCTION
Personnel Expenses
Staff Salary
Staff Welfare
Administrative Expenses
House Keeping Expenses
Advertisement
Conveyance & Travelling
Printing & Stationary
Festival Expenses
Sales Promotion Exps.
Laundry Charges
Charity & Donation
Postage & Telegram
Packing Expenses
Lisence Fees
Rapaire & Maintenance
Commission
Professional Charges
Audit Fees / Legal Expenses
Telephone Charges
Goodwill writeoff
General Expenses
Operating Profit Before Interest
Financial Expenses
Interest on Term Loan
Interest on Working Capital Loan
Bank Charges
Operating Profit After Interest
Income Tax
Profit After Tax
Drawings
Retained Profits
Net Cash Accruals

CALCULATION OF WORKING CAPITAL REQUIRMENT & MARGIN MONEY


Period
I.

CURRENT ASSETS
1 RAW MAT. :

2014-2015

2015-2016

2016-2017

2017-2018

2018-2019

2019-2020

2020-2021

2021-2022

2022-2023

2023-2024

(Rs. In Lacs)
2024-2025

5 Days

5.05
5.05

8.64
8.64

10.89
10.89

12.87
12.87

14.83
14.83

16.52
16.52

18.15
18.15

19.98
19.98

22.01
22.01

24.28
24.28

26.60
26.60

1 Month

73.58

125.92

148.90

170.79

190.24

210.19

224.88

241.09

260.18

281.01

301.53

78.63

134.56

159.79

183.66

205.07

226.71

243.03

261.07

282.19

305.29

328.13

2 Weeks

4.87
4.87

8.31
8.31

10.31
10.31

12.10
12.10

13.96
13.96

15.60
15.60

17.12
17.12

18.85
18.85

20.75
20.75

22.88
22.88

25.11
25.11

1 Month

13.00

13.65

14.33

15.05

15.80

16.59

17.42

18.29

19.20

20.16

21.17

17.87

21.96

24.64

27.15

29.76

32.19

34.54

37.14

39.95

43.04

46.28

60.76

112.60

135.15

156.51

175.31

194.52

208.49

223.93

242.24

262.25

281.85

60.76

112.60

135.15

156.51

175.31

194.52

208.49

223.93

242.24

262.25

281.85

51.84

22.55

21.36

18.80

19.21

2 FINISHED STOCK
3 DEBTORS
T O T A L (A)
II. CURRENT LIABILITIES
1 CREDITORS FOR RAW MAT.

2 OTHER MANF. EXP.


T O T A L (B)

III. WORKING CAPITAL REQUIRMENT(A-B)

LESS : MARGIN
WORKING CAPITAL LOAN
INTEREST ON
CAPITAL
INCREASE
OR WORKING
(DECREASE)
IN WC @ 14.00 %

60.76

87.33

FUNDS FLOW STATEMENT


(Rs. in Lacs)
Year
Year
Year
Year
Year
Year
Year
ending on ending on ending on ending on ending on ending on ending on
31.03.15
31.03.16
31.03.17
31.03.18
31.03.19
31.03.20
31.03.21

SOURCES
Increase in Share Capital
Profit after Tax & Drawings
Depreciation
Increase in Term Loan
Increase in WC Loan
Increase in Unsecured Loan
Decrease in Goodwill
Decrease in Working Capital
TOTAL

21.90
(482.36)
28.22
5,000.00
-

(33.33)
24.11
927.47
-

146.95
20.73
927.47
-

305.24
17.88
927.47
-

440.90
15.45
927.48
-

1,227.06
13.38
-

1,330.87
11.58
-

4,567.76

918.25

1,095.15

1,250.59

1,383.83

1,240.44

1,342.45

Capital Exp.
Increase in Non current Assets
Increase in Goodwill
Repayment of Term Loan
Repayment of Unsecured Loan
Decrease in WC Loan
Increase in Working Capital

210.24
90.21
3,709.89
156.76

4.51

4.74

4.97

5.22

5.48

5.76

500.00
71.04

500.00
45.59

500.00
49.01

500.00
51.98

500.00
59.02

500.00
61.75

TOTAL

4,167.10

575.55

550.33

553.98

557.20

564.50

567.51

400.66
400.66

400.66
342.70
743.36

743.36
544.82
1,288.18

1,288.18
696.61
1,984.79

1,984.79
826.63
2,811.42

2,811.42
675.94
3,487.36

3,487.36
774.94
4,262.30

APPLICATION OF FUNDS

Opening Cash
Surplus / (Deficit)
Closing Cash

DEBT SERVICE COVERAGE RATIO (GROSS)

Particulars

A.

2016-2017

2017-2018

2018-2019

2019-2020

2020-2021

2021-2022

2022-2023

2023-2024

(figures in Rs. In Lacs)


2024-2025
Total

Profit after Tax

(33.33)

146.95

305.24

440.90

1,227.06

1,330.87

1,442.43

1,573.86

1,714.38

1,849.74

9,998.10

Interest on Term loan

240.63

215.63

190.63

165.63

140.63

115.63

90.63

65.63

40.63

15.63

1,281.30

24.11

20.73

17.88

15.45

13.38

11.58

10.03

8.73

7.57

6.57

136.03

231.41

383.31

513.75

621.98

1,381.07

1,458.08

1,543.09

1,648.22

1,762.58

1,871.94

11,415.43

2015-2016

2016-2017

2017-2018

Interest on Term loan

240.63

215.63

190.63

165.63

140.63

115.63

90.63

65.63

40.63

15.63

1,281.30

Repayment TL

500.00

500.00

500.00

500.00

500.00

500.00

500.00

500.00

500.00

500.00

5,000.00

Total

740.63

715.63

690.63

665.63

640.63

615.63

590.63

565.63

540.63

515.63

6,281.30

0.31

0.54

0.74

0.93

2.16

2.37

2.61

2.91

3.26

3.63

1.82

Depreciation

Total

Particulars

B.

2015-2016

Gross D.S.C.R.

2018-2019

2019-2020

2020-2021

2021-2022

2022-2023

2023-2024

2024-2025

Total

DEBT SERVICE COVERAGE RATIO (NET)


(figures in Rs. In Lacs)
Particulars

A.

Profit after Tax


Depreciation

Total
Particulars

B.

Instalment of TL

Total
Net D.S.C.R.

2015-2016

2017-2018

(33.33)

146.95

305.24

440.90

1,227.06

1,330.87

1,442.43

1,573.86

1,714.38

1,849.74

9,998.10

24.11

20.73

17.88

15.45

13.38

11.58

10.03

8.73

7.57

6.57

136.03

167.68

323.12

456.35

1,240.44

1,342.45

1,452.46

1,582.59

1,721.95

1,856.31

10,134.13

2015-2016

2016-2017

2017-2018

500.00

500.00

500.00

500.00

500.00

500.00

500.00

500.00

500.00

500.00

5,000.00

500.00

500.00

500.00

500.00

500.00

500.00

500.00

500.00

500.00

500.00

5,000.00

0.34

0.65

0.91

2.48

2.68

2.90

3.17

3.44

3.71

2.03

(9.22)

(0.02)

2018-2019

2018-2019

2019-2020

2019-2020

2020-2021

2020-2021

2021-2022

2021-2022

2022-2023

2022-2023

2023-2024

2023-2024

2024-2025

Total

2016-2017

2024-2025

Total

INSTRUCTIONS
WHILE OPENING THIS FILE, IF YOU GET A MESSAGE ASKING YOU WHETHER TO
'Disable Macros' OR 'Enable Macros', SELECT "Disable Macros" .
This File should be saved separately in any Computer. To use it for an analysis, a copy
(named as, say, "CMA-XYZ LTD") should be taken out and all data entry should be made
ONLY in this new File. This would ensure that the Mother File ("CMA-MAIN") remains
untouched and uncorrupted for ready reference and copying.

1 Name of the Borrower must be entered only once in Cell No.C4 of FORM-II.
Enter the YEARS in FORM-II. In case the number of months covered in any period(s) is(are)
NOT 12, then change the "No. of Months" appropriately under the said YEAR(S) in FORM-II onl

2 Cell No.G6 of Form-II should be filled in to indicate whether the Amounts incorporated
in the ENTIRE WORKSHEET are in LACS or CRORES.
Modify the column-head labels "Actuals", "Estimates" and "Projections"
as may be required for your analysis. TAKE AS MANY YEARS FROM THE LEFT AS YOU
NEED. YOU NEED NOT FILL DATA IN THE COLUMNS BEYOND THE LAST YEAR YOU REQUIR
FOR YOUR ANALYSIS. WHILE TAKING PRINT-OUTS, JUST SELECT THE COLUMNS AND
ROWS CONTAINING THE DATA YOU REQUIRE IN EACH FORM.
While printing, select "Gridlines" in Page Set Up (Sheet) Menu, for easy reading.
3 You need NOT enter or change the NAME, Lacs/Crores,YEAR or NO. OF MONTHS cells in any
other Worksheet. These would be auto-generated from what have been entered in FORM-II.
4 Fill in all data in FORM-II and FORM-III. DO NOT ENTER ANY DATA IN THE CELLS
COLOURED IN YELLOW. These cells contain Formulae, which would be auto-generated.
All yellow cells have been protected to avoid corruption of standard Format & Formulae.
5 YOU NEED NOT ENTER ANY DATA IN THE REMAINING WORKSHEETS ( "FORM-IV"
to "ANALYSIS"). All these data would be automatically extracted from what you have entered
in FORM-II and FORM-III. Accordingly the LAST SIX WORKSHEETS HAVE BEEN TOTALLY
PROTECTED TO AVOID ANY CORRUPTION OF STANDARD FORMULAE.

6 Depreciation for any specific year may be different in FORM-II and FORM-III (owing to
sale of assets, etc.). If so, a difference would appear in the Worksheet "CHECK". This is not an
error, but you should reconcile the difference separately and keep it for record. Please note
that the Depreciation for the Year, as appearing in FORM-VI, is auto-extracted from FORM-III
(by computing the incremental cumulative depreciation during any year) and NOT from FORM-

7 If there is any Capital Works in Progress, it should be added manually to Gross Block.
8 Cell E69 of Form-IV is UNPROTECTED. Please fill in the data manually.

This is a Beta version. In case you come across any error / inconsistency / difficulty
OR if you have any suggestions for imrpoving this Spreadsheet, please refer back to the
appropriate person. This will help us to gradually perfect this Spreadsheet for the
benefit of all concerned.

U WHETHER TO

n analysis, a copy
ry should be made
A-MAIN") remains

n any period(s) is(are)


d YEAR(S) in FORM-II only.

nts incorporated

Projections"
HE LEFT AS YOU
AST YEAR YOU REQUIRE
HE COLUMNS AND

u, for easy reading.

OF MONTHS cells in any


n entered in FORM-II.

THE CELLS
be auto-generated.
ormat & Formulae.

S ( "FORM-IV"
what you have entered
AVE BEEN TOTALLY

RM-III (owing to
"CHECK". This is not an
or record. Please note
xtracted from FORM-III
ar) and NOT from FORM-II.

y to Gross Block.

sistency / difficulty
lease refer back to the
preadsheet for the

Shree Cuttack Sweets Stall

ASSESSMENT OF WORKING CAPITAL REQUIREMENTS


FORM II - OPERATING STATEMENT
Name: M/S HOTEL VIJOYA PVT. LTD.
Amounts in Rs.
Projections
2016
No.of months
12

Projections
2017
12

Projections
2018
12

1511.07
0.00
1511.07
0.00
1511.07

1786.81
0.00
1786.81
0.00
1786.81

2049.48
0.00
2049.48
0.00
2049.48

2282.90
0.00
2282.90
0.00
2282.90

2522.33
0.00
2522.33
0.00
2522.33

2698.55
0.00
2698.55
0.00
2698.55

2893.02
0.00
2893.02
0.00
2893.02

3122.13
0.00
3122.13
0.00
3122.13

3372.13
0.00
3372.13
0.00
3372.13

3618.34
0.00
3618.34
0.00
3618.34

N/A

18.25%

14.70%

11.39%

10.49%

6.99%

7.21%

7.92%

8.01%

7.30%

216.16
0.00
216.16
0.00
0.00
0.00
7.00

268.12
0.00
268.12
0.00
0.00
0.00
7.55

314.53
0.00
314.53
0.00
0.00
0.00
8.15

363.04
0.00
363.04
0.00
0.00
0.00
8.80

405.68
0.00
405.68
0.00
0.00
0.00
9.50

445.13
0.00
445.13
0.00
0.00
0.00
10.27

490.21
0.00
490.21
0.00
0.00
0.00
11.10

539.46
0.00
539.46
0.00
0.00
0.00
12.01

594.95
0.00
594.95
0.00
0.00
0.00
13.00

652.96
0.00
652.96
0.00
0.00
0.00
14.08

4.32
24.11
251.59

5.36
20.73
301.76

6.29
17.88
346.85

7.26
15.45
394.55

8.11
13.38
436.67

8.90
11.58
475.88

9.80
10.03
521.14

10.79
8.73
570.99

11.90
7.57
627.42

13.06
6.57
686.67

0.00
251.59
0.00
251.59
0.00
251.59
0.00
251.59

0.00
301.76
0.00
301.76
0.00
301.76
0.00
301.76

0.00
346.85
0.00
346.85
0.00
346.85
0.00
346.85

0.00
394.55
0.00
394.55
0.00
394.55
0.00
394.55

0.00
436.67
0.00
436.67
0.00
436.67
0.00
436.67

0.00
475.88
0.00
475.88
0.00
475.88
0.00
475.88

0.00
521.14
0.00
521.14
0.00
521.14
0.00
521.14

0.00
570.99
0.00
570.99
0.00
570.99
0.00
570.99

0.00
627.42
0.00
627.42
0.00
627.42
0.00
627.42

0.00
686.67
0.00
686.67
0.00
686.67
0.00
686.67

Financial Year ended / ending

1. Gross Sales
i.
Domestic Sales
ii.
Export Sales
Total
2. Less Excise Duty
3. Net Sales (1 - 2)
4. % age rise (+) or fall (-) in net sales
as compared to previous year (annualised )
5. Cost of Sales
i.
Raw materials (including stores and
other items used in the process of
manufacture)
a.
Imported
b.
Indigenous
ii.
Other Spares
a.
Imported
b.
Indigenous
iii.
Power and Fuel
iv.
Direct Labour (Factory wages & salaries)
v.
Other manufacturing expenses
vi.
Depreciation
vii.
Sub-total (i to vi)
viii.
ix.
x.
xi.
xii.
xiii.

Add: Opening Stock-in-process


Sub-total (vii + viii)
Deduct: Closing Stock-in-process
Cost of Production
Add: Opening Stock of finished goods
Sub-total (x + xi)
Deduct: Closing Stock of finished goods
Sub-total (Total Cost of Sales)

Lacs
Projections Projections Projections Projections Projections Projections Projections
2019
2020
2021
2022
2023
2024
2025
12
12
12
12
12
12
12

Shree Cuttack Sweets Stall

6. Selling, general and administrative expenses


7. Sub-total (5 + 6)
8. Operating Profit before Interest (3 - 7)
9.
Interest

1056.69
1308.28
202.79
240.63

1061.50
1363.26
423.55
215.63

1075.24
1422.09
627.39
190.63

1089.88
1484.43
798.47
165.63

174.73
611.40
1910.93
140.63

186.79
662.67
2035.88
115.63

199.83
720.97
2172.05
90.63

214.20
785.19
2336.94
65.63

229.73
857.15
2514.98
40.63

246.13
932.80
2685.54
15.63

10. Operating Profit after Interest (8 - 9)


11. i.
Add: Other non-operating Income
a.
Sale of Fixed Assets
b.
Others
c.
d.
Sub-total (Income)
ii.
Deduct: Other non-operating expenses
a.
Miscellaneous Expenses
b.
c.
d.
Sub-total (Expenses)
iii.
Net of other non-operating income /
expenses [net of 11(i) & 11(ii)]
12. Profit before tax/loss [10 + 11(iii)]
13. a) Provision for taxes
b) Deferred for Tax Liability(-) Assets(+)
14. Net Profit / Loss (12 -13)
15. a.
Equity dividend paid-amount
(Already paid + B.S. provision)
b.
Dividend Rate (% age)
c.
Other Appropriations
16. Retained Profit (14 - 15)
17. Retained Profit / Net Profit (% age)

-37.84

207.92

436.76

632.84

1770.30

1920.25

2081.42

2271.31

2474.35

2669.91

0.00
4.51
0.00
0.00
4.51
0.00
0.00
0.00
0.00
0.00
0.00

0.00
4.74
0.00
0.00
4.74
0.00
0.00
0.00
0.00
0.00
0.00

0.00
4.97
0.00
0.00
4.97
0.00
0.00
0.00
0.00
0.00
0.00

0.00
5.22
0.00
0.00
5.22
0.00
0.00
0.00
0.00
0.00
0.00

0.00
5.48
0.00
0.00
5.48
0.00
0.00
0.00
0.00
0.00
0.00

0.00
5.76
0.00
0.00
5.76
0.00
0.00
0.00
0.00
0.00
0.00

0.00
6.04
0.00
0.00
6.04
0.00
0.00
0.00
0.00
0.00
0.00

0.00
6.35
0.00
0.00
6.35
0.00
0.00
0.00
0.00
0.00
0.00

0.00
6.66
0.00
0.00
6.66
0.00
0.00
0.00
0.00
0.00
0.00

0.00
7.00
0.00
0.00
7.00
0.00
0.00
0.00
0.00
0.00
0.00

4.51
-33.33
0.00
0.00
-33.33

4.74
212.66
65.71
0.00
146.95

4.97
441.73
136.49
0.00
305.24

5.22
638.06
197.16
0.00
440.90

5.48
1775.78
548.72
0.00
1227.06

5.76
1926.01
595.14
0.00
1330.87

6.04
2087.46
645.03
0.00
1442.43

6.35
2277.66
703.80
0.00
1573.86

6.66
2481.01
766.63
0.00
1714.38

7.00
2676.91
827.17
0.00
1849.74

0.00
0.0%
0.00
-33.33
100.00%

0.00
0.0%
0.00
146.95
100.00%

0.00
0.0%
0.00
305.24
100.00%

0.00
0.0%
0.00
440.90
100.00%

0.00
0.0%
0.00
1227.06
100.00%

0.00
0.0%
0.00
1330.87
100.00%

0.00
0.0%
0.00
1442.43
100.00%

0.00
0.0%
0.00
1573.86
100.00%

0.00
0.0%
0.00
1714.38
100.00%

0.00
0.0%
0.00
1849.74
100.00%

-9.22

167.68

323.12

456.35

1240.44

1342.45

1452.46

1582.59

1721.95

1856.31

CASH ACCRUAL

Shree Cuttack Sweets Stall

FORM III - ANALYSIS OF BALANCE SHEET


LIABILITIES
Name:

M/S HOTEL VIJOYA PVT. LTD.

Financial Year ended / ending


No.of months

CURRENT LIABILITIES
1. Short-term borrowing from banks (including
bills purchased, discounted & excess
borrowing placed on repayment basis)
i.
State Bank of India
ii.
Others
iii.
(of which BP & BD)
Sub-total [i + ii] (A)
2. Short term borrowings from others
3. Sundry Creditors (Trade)
4. Advance payments from customers /
deposits from dealers
5. Provision for taxation
6. Dividend payable
7. Other statutory liabilities (due within 1 year)
8. Deposits / instalments of term loans /
DPGs / debentures etc. (due within 1 year)
9. Other current liabilities & provisions
(due within 1 year) - specify major items
a.
Other Outstanding Liabilities payable
b.
Other Liabilities
c.
d.
Sub total [2 to 9] (B)
10. Total current liabilities [A + B]
TERM LIABILITIES
11. Debentures (not maturing within 1 year)
12. Preference Shares (redeemable after 1 year)
13. Term loans (excluding instalments
payable within 1 year)
14. Deferred Payment Credits (excluding
instalments due within 1 year)
15. Term deposits (repayable after 1 year)
16. Other term liabilities
17. Total Term Liabilities [11 to 16]
18. Total Outside Liabilities [10 + 17]

Amounts in Rs.

Lacs

Projections
2016
12

Projections
2017
12

Projections
2018
12

Projections
2019
12

Projections
2020
12

Projections
2021
12

Projections
2022
12

Projections
2023
12

Projections
2024
12

Projections
2025
12

0.00
0.00
0.00
0.00
0.00
8.31

0.00
0.00
0.00
0.00
0.00
10.31

0.00
0.00
0.00
0.00
0.00
12.10

0.00
0.00
0.00
0.00
0.00
13.96

0.00
0.00
0.00
0.00
0.00
15.60

0.00
0.00
0.00
0.00
0.00
17.12

0.00
0.00
0.00
0.00
0.00
18.85

0.00
0.00
0.00
0.00
0.00
20.75

0.00
0.00
0.00
0.00
0.00
22.88

0.00
0.00
0.00
0.00
0.00
25.11

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

500.00

500.00

500.00

500.00

500.00

500.00

500.00

500.00

500.00

0.00

13.65
13.65
0.00
0.00
0.00
521.96
521.96

14.33
14.33
0.00
0.00
0.00
524.64
524.64

15.05
15.05
0.00
0.00
0.00
527.15
527.15

15.80
15.80
0.00
0.00
0.00
529.76
529.76

16.59
16.59
0.00
0.00
0.00
532.19
532.19

17.42
17.42
0.00
0.00
0.00
534.54
534.54

18.29
18.29
0.00
0.00
0.00
537.14
537.14

19.20
19.20
0.00
0.00
0.00
539.95
539.95

20.16
20.16
0.00
0.00
0.00
543.04
543.04

21.17
21.17
0.00
0.00
0.00
46.28
46.28

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

4000.00

3500.00

3000.00

2500.00

2000.00

1500.00

1000.00

500.00

0.00

0.00

0.00
0.00
0.00
4000.00
4521.96

0.00
0.00
0.00
3500.00
4024.64

0.00
0.00
0.00
3000.00
3527.15

0.00
0.00
0.00
2500.00
3029.76

0.00
0.00
0.00
2000.00
2532.19

0.00
0.00
0.00
1500.00
2034.54

0.00
0.00
0.00
1000.00
1537.14

0.00
0.00
0.00
500.00
1039.95

0.00
0.00
0.00
0.00
543.04

0.00
0.00
0.00
0.00
46.28

Shree Cuttack Sweets Stall

NET WORTH
19. Ordinary Share Capital
20. General Reserve
21. Revaluation Reserve
22. Other Reserves (excluding Provisions)
23. Surplus (+) or deficit (-) in Profit & Loss a/c
23. a.
Share Application money
b.
Share Premium Account
c.
Deferred Tax Liability A/c
d.
Others
e.
24. Net Worth
25. TOTAL LIABILITIES [18 + 24]

21.90
0.00
0.00
0.00
-515.69
0.00
0.00
0.00
0.00
0.00
-493.79

21.90
0.00
0.00
0.00
-368.74
0.00
0.00
0.00
0.00
0.00
-346.84

21.90
0.00
0.00
0.00
-63.50
0.00
0.00
0.00
0.00
0.00
-41.60

21.90
0.00
0.00
0.00
377.40
0.00
0.00
0.00
0.00
0.00
399.30

21.90
0.00
0.00
0.00
1604.46
0.00
0.00
0.00
0.00
0.00
1626.36

21.90
0.00
0.00
0.00
2935.33
0.00
0.00
0.00
0.00
0.00
2957.23

21.90
0.00
0.00
0.00
4377.76
0.00
0.00
0.00
0.00
0.00
4399.66

21.90
0.00
0.00
0.00
5951.62
0.00
0.00
0.00
0.00
0.00
5973.52

21.90
0.00
0.00
0.00
7666.00
0.00
0.00
0.00
0.00
0.00
7687.90

21.90
0.00
0.00
0.00
9515.74
0.00
0.00
0.00
0.00
0.00
9537.64

4028.17

3677.80

3485.55

3429.06

4158.55

4991.77

5936.80

7013.47

8230.94

9583.92

Amounts in Rs.

Lacs

Projections
2016
12

Projections
2017
12

Projections
2018
12

Projections
2019
12

Projections
2020
12

Projections
2021
12

Projections
2022
12

Projections
2023
12

Projections
2024
12

Projections
2025
12

743.36
0.00
0.00
0.00

1288.18
0.00
0.00
0.00

1984.79
0.00
0.00
0.00

2811.42
0.00
0.00
0.00

3487.36
0.00
0.00
0.00

4262.30
0.00
0.00
0.00

5135.95
0.00
0.00
0.00

6125.08
0.00
0.00
0.00

7237.80
0.00
0.00
0.00

8468.44
0.00
0.00
0.00

125.92

148.90

170.79

190.24

210.19

224.88

241.09

260.18

281.01

301.53

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
8.64

0.00
10.89

0.00
12.87

0.00
14.83

0.00
16.52

0.00
18.15

0.00
19.98

0.00
22.01

0.00
24.28

0.00
26.60

FORM III - ANALYSIS OF BALANCE SHEET (Continued)


ASSETS

Name: M/S HOTEL VIJOYA PVT. LTD.

Financial Year ended / ending


No.of months

CURRENT ASSETS
26. Cash and Bank Balances
27. Investments (other than long term)
i.
Govt. and other trustee securities
ii.
Fixed Deposits with banks
28. i.
Receivables other than deferred &
exports (incldg. bills purchased and
discounted by banks)
ii.
Export receivables (incldg. bills
purchased/discounted by banks)
29. Instalments of deferred receivables
(due within 1 year)
30. Inventory:
i.
Raw materials (including stores and
other items used in the process of

Shree Cuttack Sweets Stall

31.
32.
33.

34.

manufacture)
a.
Imported
b.
Indigenous
ii.
Stocks-in-process
iii.
Finished goods
iv.
Other consumable spares
a.
Imported
b.
Indigenous
Advances to suppliers of raw materials
and stores/spares
Advance payment of taxes
Other current assets (specify major items)
a.
Other Current Assets
b.
c.
d.
Total Current Assets (26 to 33)

FIXED ASSETS
35. Gross Block (land, building, machinery,
work-in-progress)
36. Depreciation to date
37. Net Block (35 - 36)
OTHER NON-CURRENT ASSETS
38. Investments/book debts/advances/deposits
which are not current assets
i.
a.
Investments in subsidiary
companies / affiliates
b.
Others
ii.
Advances to suppliers of capital goods
and contractors
iii.
Deferred receivables (maturity
exceeding 1 year)
iv.
Others
a.
Security Deposit
b.
Sales Tax under Appeal
c.
Tax Deducted at Source
d.
Others
39. Non-consumable stores and spares
40. Other non-current assets including
dues from directors
41. Total Other Non-current Assets (38 to 40)
42. Intangible Assets (patents, good will,
prelim.expenses, bad / doubtful debts not
provided for, etc.

8.64
0.00
8.64
0.00
0.00
0.00
0.00
0.00

10.89
0.00
10.89
0.00
0.00
0.00
0.00
0.00

12.87
0.00
12.87
0.00
0.00
0.00
0.00
0.00

14.83
0.00
14.83
0.00
0.00
0.00
0.00
0.00

16.52
0.00
16.52
0.00
0.00
0.00
0.00
0.00

18.15
0.00
18.15
0.00
0.00
0.00
0.00
0.00

19.98
0.00
19.98
0.00
0.00
0.00
0.00
0.00

22.01
0.00
22.01
0.00
0.00
0.00
0.00
0.00

24.28
0.00
24.28
0.00
0.00
0.00
0.00
0.00

26.60
0.00
26.60
0.00
0.00
0.00
0.00
0.00

0.00
0.00
115.20
115.20

0.00
0.00
138.24
138.24

0.00
0.00
165.89
165.89

0.00
0.00
199.07
199.07

0.00
0.00
238.88
238.88

0.00
0.00
286.66
286.66

0.00
0.00
343.99
343.99

0.00
0.00
412.79
412.79

0.00
0.00
495.35
495.35

0.00
0.00
594.42
594.42

993.12

1586.21

2334.34

3215.56

3952.95

4791.99

5741.01

6820.06

8038.44

9390.99

242.51
84.60
157.91

242.51
105.33
137.18

242.51
123.21
119.30

242.51
138.66
103.85

242.51
152.04
90.47

242.51
163.62
78.89

242.51
173.65
68.86

242.51
182.38
60.13

242.51
189.95
52.56

242.51
196.52
45.99

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00

94.72
94.72

99.46
99.46

104.43
104.43

109.65
109.65

115.13
115.13

120.89
120.89

126.93
126.93

133.28
133.28

139.94
139.94

146.94
146.94

2782.42

1854.95

927.48

0.00

0.00

0.00

0.00

0.00

0.00

0.00

Shree Cuttack Sweets Stall

43. Total Assets (34+37+41+42)


44. Tangible Net Worth (24 - 42)
45. Net Working Capital (34 - 10)
46. Current Ratio (34 / 10)
47. Total OUTSIDE Liabilities / Tangible
Net Worth (18 / 44)
48. Total TERM Liabilities / Tangible
Net Worth (17 / 44)
RATIOS NET OF REVALUATION
RESERVES
49. TANGIBLE NET WORTH (24-21-42)
50. TOTAL OUTSIDE LIAB/TNW
51. TOTAL TERM LIAB/TNW
ADDITIONAL INFORMATION
A.
Arrears of depreciation
B.
Contingent Liabilities:
i.
Arrears of cumulative dividends
ii.
Gratuity liability not provided for
iii.
Disputed excise / customs /
tax liabilities
iv.
Other liabilities not provided for

4028.17
-3276.21
471.16

3677.80
-2201.79
1061.57

3485.55
-969.08
1807.19

3429.06
399.30
2685.80

4158.55
1626.36
3420.76

4991.77
2957.23
4257.45

5936.80
4399.66
5203.87

7013.47
5973.52
6280.11

8230.94
7687.90
7495.40

9583.92
9537.64
9344.71

1.90

3.02

4.43

6.07

7.43

8.96

10.69

12.63

14.80

202.92

-1.38

-1.83

-3.64

7.59

1.56

0.69

0.35

0.17

0.07

0.00

-1.22

-1.59

-3.10

6.26

1.23

0.51

0.23

0.08

-3276.21
-1.38
-1.22

-2201.79
-1.83
-1.59

-969.08
-3.64
-3.10

399.30
7.59
6.26

1626.36
1.56
1.23

2957.23
0.69
0.51

4399.66
0.35
0.23

5973.52
0.17
0.08

7687.90
0.07
0.00

9537.64
0.00
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

Shree Cuttack Sweets Stall

FORM IV
COMPARATIVE STATEMENT OF CURRENT ASSETS AND CURRENT LIABILITIES
Name: M/S HOTEL VIJOYA PVT. LTD.
Amounts in Rs. Lacs

Financial Year ended / ending


No.of months

A. CURRENT ASSETS
1. Raw materials (incl. stores & other items
used in the process of manufacture)
a.
Imported
Month's Consumption
b.
Indigenous
Month's Consumption
2. Other Consumable spares, excluding
those included in 1 above
a.
Imported
Month's Consumption
b.
Indigenous
Month's Consumption
3. Stock-in-process
Month's cost of production
4. Finished goods
Month's cost of sales
5. Receivables other than export & deferred
receivables (incl. bills purchased &
discounted by bankers)
Month's domestic sales: excluding
deferred payment sales
6. Export receivables (incl. bills purchased
and discounted)
Month's export sales
7. Advances to suppliers of raw materials &
stores / spares, consumables
8. Other current assets incl. cash & bank
balances & deferred receivables due
within one year
Cash and Bank Balances
Investments (other than long term):
i.
Govt. and other trustee securities
ii.
Fixed Deposits with banks

Projections
2016

Projections
2017

Projections
2018

Projections
2019

Projections
2020

Projections
2021

Projections
2022

Projections
2023

Projections
2024

Projections
2025

12

12

12

12

12

12

12

12

12

12

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

8.64

10.89

12.87

14.83

16.52

18.15

19.98

22.01

24.28

26.60

(0.48)

(0.49)

(0.49)

(0.49)

(0.49)

(0.49)

(0.49)

(0.49)

(0.49)

(0.49)

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

125.92

148.90

170.79

190.24

210.19

224.88

241.09

260.18

281.01

301.53

(1.00)

(1.00)

(1.00)

(1.00)

(1.00)

(1.00)

(1.00)

(1.00)

(1.00)

(1.00)

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

858.56

1426.42

2150.68

3010.49

3726.24

4548.96

5479.94

6537.87

7733.15

9062.86

743.36

1288.18

1984.79

2811.42

3487.36

4262.30

5135.95

6125.08

7237.80

8468.44

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

Shree Cuttack Sweets Stall


Instalments of deferred receivables
(due within 1 year)
Advance payment of taxes
Other current assets
9. Total Current Assets

0.00
0.00
115.20
993.12

0.00
0.00
138.24
1586.21

0.00
0.00
165.89
2334.34

0.00
0.00
199.07
3215.56

0.00
0.00
238.88
3952.95

0.00
0.00
286.66
4791.99

0.00
0.00
343.99
5741.01

0.00
0.00
412.79
6820.06

0.00
0.00
495.35
8038.44

0.00
0.00
594.42
9390.99

Projections
2020
12

Projections
2021
12

Projections
2022
12

Projections
2023
12

Projections
2024
12

Projections
2025
12

(To agree with item 34 in Form III)

FORM IV
COMPARATIVE STATEMENT OF CURRENT ASSETS AND CURRENT LIABILITIES
Name: M/S HOTEL VIJOYA PVT. LTD.
Amounts in Rs. Lacs

Financial Year ended / ending


No.of months

Projections
2016
12

Projections
2017
12

Projections
2018
12

Projections
2019
12

B. CURRENT LIABILITIES
(Other than bank borrowings for working capital)
10. Creditors for purchase of raw materials,
stores & consumable spares
Month's purchases
11. Advances from customers
12. Statutory liabilities
13. Other current liabilities:
Short term borrowings from others
Provision for taxation
Dividend payable
Deposits / instalments of term loans / DPGs
/ debentures etc. (due within 1 year)
Other current liabilities & provisions
(due within 1 year)
14. Total (To agree with total B of Form-III)

8.31

10.31

12.10

13.96

15.60

17.12

18.85

20.75

22.88

25.11

(0.47)

(0.46)

(0.46)

(0.46)

(0.46)

(0.46)

(0.46)

(0.46)

(0.46)

0.00
0.00
513.65
0.00
0.00
0.00

0.00
0.00
514.33
0.00
0.00
0.00

0.00
0.00
515.05
0.00
0.00
0.00

0.00
0.00
515.80
0.00
0.00
0.00

0.00
0.00
516.59
0.00
0.00
0.00

0.00
0.00
517.42
0.00
0.00
0.00

0.00
0.00
518.29
0.00
0.00
0.00

0.00
0.00
519.20
0.00
0.00
0.00

0.00
0.00
520.16
0.00
0.00
0.00

0.00
0.00
21.17
0.00
0.00
0.00

500.00

500.00

500.00

500.00

500.00

500.00

500.00

500.00

500.00

0.00

13.65
521.96

14.33
524.64

15.05
527.15

15.80
529.76

16.59
532.19

17.42
534.54

18.29
537.14

19.20
539.95

20.16
543.04

21.17
46.28

FORM VI
FUNDS FLOW STATEMENT
Name: M/S HOTEL VIJOYA PVT. LTD.
Amounts in Rs. Lacs

Financial Year ended / ending


No.of months

1. SOURCES
a.
Net Profit
b.
Depreciation
c.
Increase in Capital
d.
Increase in Term Liabilities
(including Public Deposits)
e.
Decrease in
i.
Fixed Assets
ii. Other non-current Assets
f.
Others
g.
TOTAL
2. USES
a.
b.
c.

d.
e.
f.

Net loss
Decrease in Term Liabilities
(including Public Deposits)
Increase in
i.
Fixed Assets
ii. Other non-current Assets
Dividend Payments
Others
TOTAL

3. Long Term Surplus (+) / Deficit (-) [1-2]


4. Increase/decrease in current assets
* (as per details given below)
5. Increase/decrease in current liabilities
other than bank borrowings
6. Increase/decrease in working capital gap
7. Net Surplus / Deficit (-) [3-6]
8. Increase/decrease in bank borrowings
9. Increase/decrease in NET SALES
* Break up of item-4
i. Increase/decrease in Raw Materials
ii. Increase/decrease in Stocks-in-Process
iii. Increase/decrease in Finished Goods
iv. Increase/decrease in Receivables
a)
Domestic
b)
Export
v. Increase/decrease in Stores & Spares
vi. Increase/decrease in other current assets
TOTAL

Projections
2017
12

Projections
2018
12

Projections Projections Projections Projections Projections Projections Projections


2019
2020
2021
2022
2023
2024
2025
12
12
12
12
12
12
12

146.95
20.73
0.00

305.24
17.88
0.00

440.90
15.45
0.00

1227.06
13.38
0.00

1330.87
11.58
0.00

1442.43
10.03
0.00

1573.86
8.73
0.00

1714.38
7.57
0.00

1849.74
6.57
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

922.73
0.00
1090.41

922.50
0.00
1245.62

922.26
0.00
1378.61

0.00
1240.44

0.00
1342.45

0.00
1452.46

0.00
1582.59

0.00
1721.95

0.00
1856.31

500.00

500.00

500.00

500.00

500.00

500.00

500.00

500.00

0.00

0.00

0.00

0.00

0.00
0.00
500.00

0.00
0.00
500.00

0.00
0.00
500.00

0.00
5.48
0.00
0.00
505.48

0.00
5.76
0.00
0.00
505.76

0.00
6.04
0.00
0.00
506.04

0.00
6.35
0.00
0.00
506.35

0.00
6.66
0.00
0.00
506.66

0.00
7.00
0.00
0.00
7.00

590.41

745.62

878.61

734.96

836.69

946.42

1076.24

1215.29

1849.31

593.09

748.13

881.22

737.39

839.04

949.02

1079.05

1218.38

1352.55

2.68
590.41
0.00
0.00
275.74

2.51
745.62
0.00
0.00
262.67

2.61
878.61
0.00
0.00
233.42

2.43
734.96
0.00
0.00
239.43

2.35
836.69
0.00
0.00
176.22

2.60
946.42
0.00
0.00
194.47

2.81
1076.24
0.00
0.00
229.11

3.09
1215.29
0.00
0.00
250.00

-496.76
1849.31
0.00
0.00
246.21

2.25
0.00
0.00

1.98
0.00
0.00

1.96
0.00
0.00

1.69
0.00
0.00

1.63
0.00
0.00

1.83
0.00
0.00

2.03
0.00
0.00

2.27
0.00
0.00

2.32
0.00
0.00

22.98
0.00
0.00
567.86
593.09

21.89
0.00
0.00
724.26
748.13

19.45
0.00
0.00
859.81
881.22

19.95
0.00
0.00
715.75
737.39

14.69
0.00
0.00
822.72
839.04

16.21
0.00
0.00
930.98
949.02

19.09
0.00
0.00
1057.93
1079.05

20.83
0.00
0.00
1195.28
1218.38

20.52
0.00
0.00
1329.71
1352.55

Shree Cuttack Sweets Stall

ASSESSED BANK FINANCE


Name: M/S HOTEL VIJOYA PVT. LTD.

Financial Year ended / ending


No.of months
Total Current Assets
Current Liabilities (Other than Bank
Borrowing)
Working Capital Gap
Net Working Capital (Actual /Projected)
Assessed Bank Finance (ABF)
NWC/TCA (%)
Bank Finance to TCA (%)
Other CL/TCA (%)
S. Creditors /TCA (%)
Inv./NS (Days)
Rec./ Gross Sales (Days)
S. Creditors /Purchase (Days)

Amounts in Rs. Lacs


Projections Projections Projections Projections Projections Projections Projections Projections Projections
2017
2018
2019
2020
2021
2022
2023
2024
2025
12
12
12
12
12
12
12
12
12
1586.21

2334.34

3215.56

3952.95

4791.99

5741.01

6820.06

8038.44

9390.99

524.64
1061.57
1061.57
0.00
66.92%
0.00%
33.08%
0.65%
2.22
30.42
14.15

527.15
1807.19
1807.19
0.00
77.42%
0.00%
22.58%
0.52%
2.29
30.42
14.13

529.76
2685.80
2685.80
0.00
83.53%
0.00%
16.47%
0.43%
2.37
30.42
14.11

532.19
3420.76
3420.76
0.00
86.54%
0.00%
13.46%
0.39%
2.39
30.42
14.09

534.54
4257.45
4257.45
0.00
88.85%
0.00%
11.15%
0.36%
2.45
30.42
14.09

537.14
5203.87
5203.87
0.00
90.64%
0.00%
9.36%
0.33%
2.52
30.42
14.09

539.95
6280.11
6280.11
0.00
92.08%
0.00%
7.92%
0.30%
2.57
30.42
14.09

543.04
7495.40
7495.40
0.00
93.24%
0.00%
6.76%
0.28%
2.63
30.42
14.09

46.28
9344.71
9344.71
0.00
99.51%
0.00%
0.49%
0.27%
2.68
30.42
14.09

CHECK
M/S
Name:
HOTEL VIJOYA PVT. LTD.

Financial Year ended / ending


No.of months
1. Closing Stock in Process
of Operating Stament tallies
with that of Balance Sheet
2. Closing Stock of F.G.
of Operating Stament tallies
with that of Balance Sheet
3. Net Profit

Projections Projections Projections Projections


2016
2017
2018
2019
12
12
12
12

a. Total Assets
b. Total Liabilities
c. Difference

Projections
2021
12

Projections
2022
12

Projections
2023
12

Projections
2024
12

Projections
2025
12

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

-33.33

146.95

305.24

440.90

1227.06

1330.87

1442.43

1573.86

1714.38

1849.74

Yes

Yes

Yes

Yes

Yes

Yes

No

No

No

20.73
20.73
0.00

17.88
17.88
0.00

15.45
15.45
0.00

13.38
13.38
0.00

11.58
11.58
0.00

10.03
10.03
0.00

8.73
8.73
0.00

7.57
7.57
0.00

6.57
6.57
0.00

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

4028.17
4028.17
-

3677.80
3677.80
-

3485.55
3485.55
-

3429.06
3429.06
-

4158.55
4158.55
-

4991.77
4991.77
-

5936.80
5936.80
-

7013.47
7013.47
-

8230.94
8230.94
-

9583.92
9583.92
-

4. Depreciation Reported in
Operating Statement tallies
with that of Balance Sheet
a. As per Op Statement
b. As per Form-III
c. Difference
5. Balance Sheet Assets is
equal to Liabilities

Projections
2020
12

Shree Cuttack Sweets Stall

PERFORMANCE & FINANCIAL INDICATORS


Name: M/S HOTEL VIJOYA PVT. LTD.
Amounts in Rs.
Lacs
Projections Projections Projections Projections
Financial Year ended / ending
2016
2017
2018
2019
No.of months
12
12
12
12

Projections
2020
12

Projections
2021
12

Projections
2022
12

Projections
2023
12

Projections
2024
12

Projections
2025
12

Net sales
Operating Profit
Net Other Income
Profit Before Tax
PBT/NS (%)
Profit After Tax
Cash Accruals
Paid Up Capital
Tangible Net Worth
Adj TNW (Excl. Invest/Loans in Subsidiaries)
TOL/TNW
Total Term Lia./TNW
Current Ratio
Total Tangible Assets (TTA)

1511.07
202.79
4.51
-33.33
-2.21%
-33.33
-9.22
21.90
-3276.21
-3276.21
-1.38
-1.22
1.90
1245.75

1786.81
423.55
4.74
212.66
11.90%
146.95
167.68
21.90
-2201.79
-2201.79
-1.83
-1.59
3.02
1822.85

2049.48
627.39
4.97
441.73
21.55%
305.24
323.12
21.90
-969.08
-969.08
-3.64
-3.10
4.43
2558.07

2282.90
798.47
5.22
638.06
27.95%
440.90
456.35
21.90
399.30
399.30
7.59
6.26
6.07
3429.06

2522.33
1910.93
5.48
1775.78
70.40%
1227.06
1240.44
21.90
1626.36
1626.36
1.56
1.23
7.43
4158.55

2698.55
2035.88
5.76
1926.01
71.37%
1330.87
1342.45
21.90
2957.23
2957.23
0.69
0.51
8.96
4991.77

2893.02
2172.05
6.04
2087.46
72.16%
1442.43
1452.46
21.90
4399.66
4399.66
0.35
0.23
10.69
5936.80

3122.13
2336.94
6.35
2277.66
72.95%
1573.86
1582.59
21.90
5973.52
5973.52
0.17
0.08
12.63
7013.47

3372.13
2514.98
6.66
2481.01
73.57%
1714.38
1721.95
21.90
7687.90
7687.90
0.07
0.00
14.80
8230.94

3618.34
2685.54
7.00
2676.91
73.98%
1849.74
1856.31
21.90
9537.64
9537.64
0.00
0.00
202.92
9583.92

EFFICIENCY RATIOS :
Net Sales/TTA (Times)
PBT/TTA (%)
Operating Cost/NS (%)
Bank Fin./Curr. Assets (%)
Inv. +Rec./NS (Days)

2016
1.21
-2.68%
86.58%
0.00%
33

2017
0.98
11.67%
76.30%
0.00%
33

2018
0.80
17.27%
69.39%
0.00%
33

2019
0.67
18.61%
65.02%
0.00%
33

2020
0.61
42.70%
24.24%
0.00%
33

2021
0.54
38.58%
24.56%
0.00%
33

2022
0.49
35.16%
24.92%
0.00%
33

2023
0.45
32.48%
25.15%
0.00%
33

2024
0.41
30.14%
25.42%
0.00%
33

2025
0.38
27.93%
25.78%
0.00%
33

LIQUIDITY RATIOS
Current Ratio
Acid Test Ratio
Bank Finance to WCG (%)

2016
1.90
1.89
0.00%

2017
3.02
3.00
0.00%

2018
4.43
4.40
0.00%

2019
6.07
6.04
0.00%

2020
7.43
7.40
0.00%

2021
8.96
8.93
0.00%

2022
10.69
10.65
0.00%

2023
12.63
12.59
0.00%

2024
14.80
14.76
0.00%

2025
202.92
202.34
0.00%

LEVERAGE RATIOS
Debt : Equity Ratio
TOL/TNW
Debt : Assets Ratio
Fixed Assets Coverage Ratio
Interest Coverage Ratio

2016
-1.22
-1.38
3.21
25.33
0.96

2017
-1.59
-1.83
1.92
25.51
2.08

2018
-3.10
-3.64
1.17
25.15
3.41

2019
6.26
7.59
0.73
24.07
4.95

2020
1.23
1.56
0.48
22.11
13.72

2021
0.51
0.69
0.30
19.01
17.76

2022
0.23
0.35
0.17
14.52
24.14

2023
0.08
0.17
0.07
8.32
35.84

2024
0.00
0.07
0.00
0.00
62.25

2025
0.00
0.00
0.00
0.00
172.69

TURNOVER RATIOS
Inventory Turnover Period (DAYS)
Average Collection Period (DAYS)
Total Assets Turnover (TIMES)
Average Credit Period (DAYS)
Bank Finance Turnover
Current Assets Turnover

2016
2
30
1.21
#DIV/0!
1.52

2017
2
30
0.98
14
#DIV/0!
1.13

2018
2
30
0.80
14
#DIV/0!
0.88

2019
2
30
0.67
14
#DIV/0!
0.71

2020
2
30
0.61
14
#DIV/0!
0.64

2021
2
30
0.54
14
#DIV/0!
0.56

2022
3
30
0.49
14
#DIV/0!
0.50

2023
3
30
0.45
14
#DIV/0!
0.46

2024
3
30
0.41
14
#DIV/0!
0.42

2025
3
30
0.38
14
#DIV/0!
0.39

PROFITABILITY RATIOS
Net Profit Margin (%)
Net Income : Assets Ratio (%)
Return on Investment (ROCE)(%)
Return on Equity (%)
Operating Profitability (%)
Pre-Tax Profitability (%)
PBT/TTA (%)

2016
-2.21%
-2.68%
18.58%
-152.19%
13.42%
-2.21%
-2.68%

2017
8.22%
8.06%
24.63%
671.00%
23.70%
11.90%
11.67%

2018
14.89%
11.93%
25.42%
1393.79%
30.61%
21.55%
17.27%

2019
19.31%
12.86%
23.89%
2013.24%
34.98%
27.95%
18.61%

2020
48.65%
29.51%
46.41%
5603.01%
75.76%
70.40%
42.70%

2021
49.32%
26.66%
41.13%
6077.03%
75.44%
71.37%
38.58%

2022
49.86%
24.30%
36.86%
6586.44%
75.08%
72.16%
35.16%

2023
50.41%
22.44%
33.54%
7186.58%
74.85%
72.95%
32.48%

2024
50.84%
20.83%
30.73%
7828.22%
74.58%
73.57%
30.14%

2025
51.12%
19.30%
28.16%
8446.30%
74.22%
73.98%
27.93%

STRUCTURAL RATIOS
Retained Profit (%)
Raw Material Content (%)
Operating Cost/Sales (%)

2016
100.00%
85.92%
86.58%

2017
100.00%
88.85%
76.30%

2018
100.00%
90.68%
69.39%

2019
100.00%
92.01%
65.02%

2020
100.00%
92.90%
24.24%

2021
100.00%
93.54%
24.56%

2022
100.00%
94.06%
24.92%

2023
100.00%
94.48%
25.15%

2024
100.00%
94.82%
25.42%

2025
100.00%
95.09%
25.78%

Shree Cuttack Sweets Stall

FINANCIAL SUMMARY
Name: M/S HOTEL VIJOYA PVT. LTD.

1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16..
17.
18.
19.
20.
21.
22.
24.
25.
26.
27.

Gross Sales - Domestic


- Exports
Less Excise Duty
Net Sales (1 - 2)
Depreciation
Operating Profit (before Interest)
Interest
PBT
Tax
PAT
PBDIT (4+6+7)
Paid Up Capital (PUC)
Total Outside Liabilities (TOL)
Tangible Net Worth (TNW)
Adjusted TNW
Total Assets
Intangible Assets
TTA (15-16)
PBDIT/INT (10/6)
PBT/Net Sales
PAT/Net Sales
ROCE (PBDIT/TTA)
(INV+RECV)/NET SALES (Days)
Current Ratio
TOL/TNW
TOL/TNW (Adjusted)
Cash Accrual

2016
1511.07
0.00
0.00
1511.07
24.11
202.79
240.63
-33.33
0.00
-33.33
231.41
21.90
4521.96
-3276.21
-3276.21
4028.17
2782.42
1245.75
0.96
-2.21%
-2.21%
18.58%
33
1.90
-1.38
-1.38
-9.22

2017
1786.81
0.00
0.00
1786.81
20.73
423.55
215.63
212.66
65.71
146.95
449.02
21.90
4024.64
-2201.79
-2201.79
3677.80
1854.95
1822.85
2.08
11.90%
8.22%
24.63%
33
3.02
-1.83
-1.83
167.68

Amounts in Rs.
2018
2049.48
0.00
0.00
2049.48
17.88
627.39
190.63
441.73
136.49
305.24
650.24
21.90
3527.15
-969.08
-969.08
3485.55
927.48
2558.07
3.41
21.55%
14.89%
25.42%
33
4.43
-3.64
-3.64
323.12

Lacs
2019
2282.90
0.00
0.00
2282.90
15.45
798.47
165.63
638.06
197.16
440.90
819.14
21.90
3029.76
399.30
399.30
3429.06
0.00
3429.06
4.95
27.95%
19.31%
23.89%
33
6.07
7.59
7.59
456.35

2020
2522.33
0.00
0.00
2522.33
13.38
1910.93
140.63
1775.78
548.72
1227.06
1929.79
21.90
2532.19
1626.36
1626.36
4158.55
0.00
4158.55
13.72
70.40%
48.65%
46.41%
33
7.43
1.56
1.56
1240.44

2021
2698.55
0.00
0.00
2698.55
11.58
2035.88
115.63
1926.01
595.14
1330.87
2053.22
21.90
2034.54
2957.23
2957.23
4991.77
0.00
4991.77
17.76
71.37%
49.32%
41.13%
33
8.96
0.69
0.69
1342.45

2022
2893.02
0.00
0.00
2893.02
10.03
2172.05
90.63
2087.46
645.03
1442.43
2188.12
21.90
1537.14
4399.66
4399.66
5936.80
0.00
5936.80
24.14
72.16%
49.86%
36.86%
33
10.69
0.35
0.35
1452.46

2023
3122.13
0.00
0.00
3122.13
8.73
2336.94
65.63
2277.66
703.80
1573.86
2352.02
21.90
1039.95
5973.52
5973.52
7013.47
0.00
7013.47
35.84
72.95%
50.41%
33.54%
33
12.63
0.17
0.17
1582.59

2024
3372.13
0.00
0.00
3372.13
7.57
2514.98
40.63
2481.01
766.63
1714.38
2529.21
21.90
543.04
7687.90
7687.90
8230.94
0.00
8230.94
62.25
73.57%
50.84%
30.73%
33
14.80
0.07
0.07
1721.95

2025
3618.34
0.00
0.00
3618.34
6.57
2685.54
15.63
2676.91
827.17
1849.74
2699.11
21.90
46.28
9537.64
9537.64
9583.92
0.00
9583.92
172.69
73.98%
51.12%
28.16%
33
202.92
0.00
0.00
1856.31

2017
1090.41
500.00
590.41

2018
1245.62
500.00
745.62

2019
1378.61
500.00
878.61

2020
1240.44
505.48
734.96

2021
1342.45
505.76
836.69

2022
1452.46
506.04
946.42

2023
1582.59
506.35
1076.24

2024
1721.95
506.66
1215.29

2025
1856.31
7.00
1849.31

FUNDS FLOW ANALYSIS

1.
2.
3.

Long Term Sources


Long Term Uses
Surplus/Deficit

Shree Cuttack Sweets Stall

DATA ANALYSIS
Name: M/S HOTEL VIJOYA PVT. LTD.
OPERATING STATEMENT
Amounts in Rs.

Lacs

Projections Projections Projections Projections Projections Projections Projections Projections Projections Projections
Financial Year ended / ending
No.of months
Excise Duty : Gross Sales

2016

2017

2018

2019

2020

2021

2022

2023

2024

2025

12

12

12

12

12

12

12

12

12

12

0.00%

Annual Growth in Net Sales

1
i.

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

18.25%

14.70%

11.39%

10.49%

6.99%

7.21%

7.92%

8.01%

7.30%

RATIO OF NET SALES TO :


Raw materials (including stores and
other items used in the process of
manufacture)

ii.

iii.
iv.
v.
vi.
vii.
viii.

14.31%

15.01%

15.35%

15.90%

16.08%

16.50%

16.94%

17.28%

17.64%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

14.31%

15.01%

15.35%

15.90%

16.08%

16.50%

16.94%

17.28%

17.64%

18.05%

Other Spares

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

a.

Imported

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

b.

Indigenous

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

Power and Fuel

0.46%

0.42%

0.40%

0.39%

0.38%

0.38%

0.38%

0.38%

0.39%

0.39%

Direct Labour (Factory wages & salaries)

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

Other manufacturing expenses

0.29%

0.30%

0.31%

0.32%

0.32%

0.33%

0.34%

0.35%

0.35%

0.36%

Depreciation

1.60%

1.16%

0.87%

0.68%

0.53%

0.43%

0.35%

0.28%

0.22%

0.18%

Selling, general and administrative expenses

0.07%

0.06%

0.05%

0.04%

0.04%

0.04%

0.03%

0.03%

0.03%

0.03%

15.92%

12.07%

9.30%

7.26%

5.58%

4.28%

3.13%

2.10%

1.20%

0.43%

a.

Imported

b.

Indigenous

Interest

COMPOSITION OF COST OF SALES :

i.

Raw materials (including stores and

2016

2017

2018

2019

2020

2021

2022

2023

2024

18.05%

2025

other items used in the process of


manufacture)

ii.

iii.
iv.

85.92%

88.85%

90.68%

92.01%

92.90%

93.54%

94.06%

94.48%

94.82%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

85.92%

88.85%

90.68%

92.01%

92.90%

93.54%

94.06%

94.48%

94.82%

95.09%

Other Spares

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

a.

Imported

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

b.

Indigenous

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

Power and Fuel

2.78%

2.50%

2.35%

2.23%

2.18%

2.16%

2.13%

2.10%

2.07%

2.05%

Direct Labour (Factory wages & salaries)

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

a.

Imported

b.

Indigenous

95.09%

Shree Cuttack Sweets Stall

v.
vi.
vii.

Other manufacturing expenses

1.72%

1.78%

1.81%

1.84%

1.86%

1.87%

1.88%

1.89%

1.90%

1.90%

Depreciation

9.58%

6.87%

5.15%

3.92%

3.06%

2.43%

1.92%

1.53%

1.21%

0.96%

Accretion/Depletion in SIP & FG Stocks

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

100.00%

100.00%

100.00%

100.00%

100.00%

100.00%

100.00%

100.00%

100.00%

100.00%

2016

2017

2019

2020

2021

2022

2023

2024

2025

CHECK TOTAL

3
i.
ii.
iii.
iv.
v.
vi.
vii.
viii.
ix.
x.
xi.
xii.
xiii.
xiv.
xv.
xvi.
4
5
6
7
8
9

PERCENTAGE GROWTHS :

2018

Gross Sales

18.25%

14.70%

11.39%

10.49%

6.99%

7.21%

7.92%

8.01%

7.30%

Gross Domestic Sales

18.25%

14.70%

11.39%

10.49%

6.99%

7.21%

7.92%

8.01%

7.30%

Net Sales

18.25%

14.70%

11.39%

10.49%

6.99%

7.21%

7.92%

8.01%

7.30%

Total Raw Materials

24.04%

17.31%

15.42%

11.75%

9.72%

10.13%

10.05%

10.29%

9.75%

24.04%

17.31%

15.42%

11.75%

9.72%

10.13%

10.05%

10.29%

9.75%

Gross Exports

Imported Raw Materials


Indegenous Raw Materials
Other Spares
Imported Spares
Indegenous Spares
Power and Fuel

7.86%

Direct Labour (Factory wages & salaries)

#DIV/0!

Other manufacturing expenses


Depreciation
Selling, general and administrative expenses
Interest
Non-Operating Income / Net Sales

7.95%
#DIV/0!

7.98%
#DIV/0!

7.95%
#DIV/0!

8.11%
#DIV/0!

8.08%
#DIV/0!

8.20%
#DIV/0!

8.24%
#DIV/0!

8.31%
#DIV/0!

24.07%

17.35%

15.42%

11.71%

9.74%

10.11%

10.10%

10.29%

9.75%

-14.02%

-13.75%

-13.59%

-13.40%

-13.45%

-13.39%

-12.96%

-13.29%

-13.21%

0.46%

1.29%

1.36%

-83.97%

6.90%

6.98%

7.19%

7.25%

7.14%

-10.39%

-11.59%

-13.11%

-15.09%

-17.78%

-21.62%

-27.58%

-38.09%

-61.53%
0.19%

0.30%

0.27%

0.24%

0.23%

0.22%

0.21%

0.21%

0.20%

0.20%

Non-Operating Income / PBT

-13.53%

2.23%

1.13%

0.82%

0.31%

0.30%

0.29%

0.28%

0.27%

0.26%

Net Profit / PBT

100.00%

69.10%

69.10%

69.10%

69.10%

69.10%

69.10%

69.10%

69.10%

69.10%

Retained Profit / Net Profit

100.00%

100.00%

100.00%

100.00%

100.00%

100.00%

100.00%

100.00%

100.00%

100.00%

-0.61%

9.38%

15.77%

19.99%

49.18%

49.75%

50.21%

50.69%

51.06%

5.35%

5.39%

5.45%

5.52%

5.63%

5.78%

6.04%

6.56%

8.13%

Cash Accrual / Net Sales


Average Cost of Borrowings

51.30%
#DIV/0!

BALANCE SHEET
Projections Projections Projections Projections Projections Projections Projections Projections Projections Projections
Financial Year ended / ending
No.of months

2016

2017

2018

2019

2020

2021

2022

2023

2024

2025

12

12

12

12

12

12

12

12

12

12

Shree Cuttack Sweets Stall

1
i.
ii.
iii.
iv.
v.
vi.
vii.
viii.
ix.

COMPOSITION OF CURRENT LIABILITIES


Short-term borrowing from banks

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

Short term borrowings from others

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

Sundry Creditors (Trade)

1.59%

1.97%

2.30%

2.64%

2.93%

3.20%

3.51%

3.84%

4.21%

54.26%

Advance payments from customers

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

Provision for taxation

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

Dividend payable

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

Other statutory liabilities (due within 1 year)

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

95.79%

95.30%

94.85%

94.38%

93.95%

93.54%

93.09%

92.60%

92.07%

0.00%

2.62%

2.73%

2.85%

2.98%

3.12%

3.26%

3.41%

3.56%

3.71%

45.74%

100.00%

100.00%

100.00%

100.00%

100.00%

100.00%

100.00%

100.00%

100.00%

100.00%

2016

2017

2018

2019

2020

2021

2022

2023

2024

2025

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

Instalments payable within 1 year


Other current liabilities & provisions
CHECK TOTAL

2
i.
ii.
iii.
iv.
v.
vi.
vii.
viii.
ix.
x.
xi.
xii.
xiii.
xiv.
3
i.
ii.
iii.
iv.
v.
vi.
vii.
viii.
ix.
x.

ANNUAL GROWTH : LIABILITIES


Short-term borrowing from banks

0.00%

Short term borrowings from others


Sundry Creditors (Trade)

24.07%

17.36%

15.37%

11.75%

9.74%

10.11%

10.08%

10.27%

9.75%

Instalments payable within 1 year

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

-100.00%

Other current liabilities & provisions

0.51%

0.48%

0.50%

0.46%

0.44%

0.49%

0.52%

0.57%

-91.48%

Total Current Liabilities

0.51%

0.48%

0.50%

0.46%

0.44%

0.49%

0.52%

0.57%

Total Term Liabilities

-12.50%

-14.29%

-16.67%

-20.00%

-25.00%

-33.33%

-50.00%

-100.00%

Total Outside Liabilities

-11.00%

-12.36%

-14.10%

-16.42%

-19.65%

-24.45%

-32.35%

-47.78%

-91.48%

Net Worth

-29.76%

-88.01%

-1059.86%

307.30%

81.83%

48.78%

35.77%

28.70%

24.06%

Tangible Net Worth

-32.79%

-55.99%

-141.20%

307.30%

81.83%

48.78%

35.77%

28.70%

24.06%

2017

2018

Advance payments from customers


Provision for taxation
Dividend payable
Other statutory liabilities (due within 1 year)

COMPOSITION OF CURRENT ASSETS


Cash and Bank Balances

2016

2019

2020

2021

2022

2023

2024

-91.48%
#DIV/0!

2025

74.85%

81.21%

85.03%

87.43%

88.22%

88.95%

89.46%

89.81%

90.04%

90.18%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

12.68%

9.39%

7.32%

5.92%

5.32%

4.69%

4.20%

3.81%

3.50%

3.21%

Instalments of deferred receivables

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

Inventory:

0.87%

0.69%

0.55%

0.46%

0.42%

0.38%

0.35%

0.32%

0.30%

0.28%

Raw materials

0.87%

0.69%

0.55%

0.46%

0.42%

0.38%

0.35%

0.32%

0.30%

0.28%

Stocks-in-process

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

Finished goods

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

Other consumable spares

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

Advances to suppliers of raw materials

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

Investments (other than long term)


Receivables

Shree Cuttack Sweets Stall

xi.
xii.

Advance payment of taxes


Other current assets
CHECK TOTAL

4
i.
ii.
iii.
iv.
v.
vi.
vii.
viii.
ix.
x.
xi.
xii.
xiii.
xiv.
xv.
xvi.
xvii.
xviii.

ANNUAL GROWTH : ASSETS

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

11.60%

8.72%

7.11%

6.19%

6.04%

5.98%

5.99%

6.05%

6.16%

6.33%

100.00%

100.00%

100.00%

100.00%

100.00%

100.00%

100.00%

100.00%

100.00%

100.00%

2016

2017

2019

2020

2021

2022

2023

2024

2025

Cash and Bank Balances

73.29%

54.08%

41.65%

24.04%

22.22%

20.50%

19.26%

18.17%

17.00%

18.25%

14.70%

11.39%

10.49%

6.99%

7.21%

7.92%

8.01%

7.30%

Inventory:

26.04%

18.18%

15.23%

11.40%

9.87%

10.08%

10.16%

10.31%

9.56%

Raw materials

26.04%

18.18%

15.23%

11.40%

9.87%

10.08%

10.16%

10.31%

9.56%

Investments (other than long term)


Receivables
Instalments of deferred receivables

Stocks-in-process
Finished goods

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

Other consumable spares


Advances to suppliers of raw materials
Advance payment of taxes
Other current assets

20.00%

20.00%

20.00%

20.00%

20.00%

20.00%

20.00%

20.00%

20.00%

Total Current Assets

59.72%

47.16%

37.75%

22.93%

21.23%

19.80%

18.80%

17.86%

16.83%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

-13.13%

-13.03%

-12.95%

-12.88%

-12.80%

-12.71%

-12.68%

-12.59%

-12.50%

Gross Block
Net Block
Total Other Non-current Assets

5.00%

5.00%

5.00%

Intangible Assets

-33.33%

-50.00%

-100.00%

Net Working Capital

125.31%

70.24%

48.62%

2017

2018

2016

5
6
7
8
9
10
11

2018

0.00%

TOL / TNW
(TL + Net Worth) : Net Block
(TL + TNW) : Tangible Non Current Assets
Net Block : TL

2019

5.00%
#DIV/0!
27.36%

2020

5.00%
#DIV/0!
24.46%

2021

5.00%
#DIV/0!
22.23%

2022

5.00%
#DIV/0!
20.68%

2023

5.00%
#DIV/0!
19.35%

2024

5.00%
#DIV/0!
24.67%

2025

-1.38

-1.83

-3.64

7.59

1.56

0.69

0.35

0.17

0.07

0.00

2220.39%

2298.56%

2479.80%

2791.82%

4008.36%

5649.93%

7841.50%

10765.87%

14626.90%

20738.51%

286.50%

548.60%

907.75%

1357.99%

1763.79%

2231.07%

2757.88%

3347.05%

3993.71%

3.51%

3.43%

3.41%

3.46%

3.62%

3.94%

4.59%

6.01%

10.51%

4943.58%
#DIV/0!

(Inventories + Rec) : S.T. Bank Borrowings

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

Current Assets : S.T. Bank Borrowings

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

PL Depreciation : Average Gross Block

9.94%

8.55%

7.37%

6.37%

5.52%

4.78%

4.14%

3.60%

3.12%

2.71%