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    Ahuja

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    Shashikant Pandit Rajnikant
    The document summarizes fixed assets, depreciation, projected profitability, cash flows, and capital for a company over 5 years. It shows the company's land, buildings, machinery, equipment and other assets declining in value due to depreciation each year. It also projects the company's sales, expenses, profits, cash flows, loans and capital increasing each year. The company is expected to become more profitable and financially stable over the 5 year period as sales grow and loans are paid down.

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    Ahuja

    Uploaded by

    Shashikant Pandit Rajnikant
    32 views7 pages
    The document summarizes fixed assets, depreciation, projected profitability, cash flows, and capital for a company over 5 years. It shows the company's land, buildings, machinery, equipment and other assets declining in value due to depreciation each year. It also projects the company's sales, expenses, profits, cash flows, loans and capital increasing each year. The company is expected to become more profitable and financially stable over the 5 year period as sales grow and loans are paid down.

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    Ahuja.xls

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    The document summarizes fixed assets, depreciation, projected profitability, cash flows, and capital for a company over 5 years. It shows the company's land, buildings, machinery, equipment and other assets declining in value due to depreciation each year. It also projects the company's sales, expenses, profits, cash flows, loans and capital increasing each year. The company is expected to become more profitable and financially stable over the 5 year period as sales grow and loans are paid down.

    Copyright:

    © All Rights Reserved
    Download as XLS, PDF, TXT or read online from Scribd
    Download as xls, pdf, or txt
    32 views7 pages

    Ahuja

    Uploaded by

    Shashikant Pandit Rajnikant
    The document summarizes fixed assets, depreciation, projected profitability, cash flows, and capital for a company over 5 years. It shows the company's land, buildings, machinery, equipment and other assets declining in value due to depreciation each year. It also projects the company's sales, expenses, profits, cash flows, loans and capital increasing each year. The company is expected to become more profitable and financially stable over the 5 year period as sales grow and loans are paid down.

    Copyright:

    © All Rights Reserved
    Download as XLS, PDF, TXT or read online from Scribd
    Download as xls, pdf, or txt
    of 7

    STATEMENT OF FIXED ASSESTS & DEPRECIATION

    ( Rs. In Lakhs )

    YEAR PARTICULATS LAND BUILDING PLANT & ELECT FUR.& PRE Total
    MACHI. INST. EXPENSES
    I Cost 1.60 12.50 50.00 2.00 0.55 66.65
    Less: Depreciation 1.25 12.50 0.20 0.06 14.01
    II WDV 1.60 11.25 37.50 1.80 0.50 52.65
    Less: Depreciation 1.13 9.38 0.18 0.05 10.73
    III WDV 1.60 10.13 28.13 1.62 0.45 41.92
    Less: Depreciation 1.01 7.03 0.16 0.04 8.25
    IV WDV 1.60 9.11 21.09 1.46 0.40 33.67
    Less: Depreciation 0.91 2.11 0.15 0.04 3.21
    V WDV 1.60 8.20 18.98 1.31 0.36 30.46
    Less: Depreciation 0.82 1.90 0.13 0.04 2.89
    VI WDV 1.60 7.38 17.09 1.18 0.32 27.57
    PROJECTED INTEREST & REPAYMENT SCHEDULE
    ( Rs. In Lakhs )

    PARTICULARS Year Year Year Year Year


    I II III IV V
    A) Term Loan
    Opening Balance 45.00 38.57 32.15 25.72 19.30
    Less: Repayment 6.43 6.43 6.43 6.43 6.43
    Closing Balance 38.57 32.15 25.72 19.30 12.87
    Average Balance 41.79 35.36 28.94 22.51 16.08

    Interest @ 17% 7.10 6.01 4.92 3.83 2.73

    B) Cash Credit 7.00 7.00 7.00 7.00 7.00

    Interest @ 16% 1.12 1.12 1.12 1.12 1.12

    Total Interest Rs.A+B 8.22 7.13 6.04 4.95 3.85


    PROFITABILITY STATEMENT ( Rs. In Lakhs )

    PARTICULARS YEAR I YEAR II YEAR III YEAR IV YEAR V


    A. Income
    Sales 86.10 103.32 123.98 148.78 178.54
    Increase in closing Stock Over
    Opening Stock

    Total 86.10 103.32 123.98 148.78 178.54

    B. Expenditure
    Raw Material 53.39 64.07 76.88 92.26 110.71
    Labour Charges 2.40 2.88 3.46 4.15 4.98
    Electric Charges 0.45 0.54 0.65 0.78 0.93
    Consumable Stores 0.60 0.72 0.86 1.04 1.24
    Other Mfg.Expenses 0.48 0.58 0.69 0.83 1.00
    Repairs & Maintenance 0.45 0.54 0.65 0.78 0.93
    Packing Charges 0.19 0.23 0.27 0.33 0.39
    Transportation 1.48 1.78 2.13 2.56 3.07
    Depreciation 14.01 10.73 8.25 3.21 2.89
    (As per statement below) s
    Total 73.45 82.06 93.84 105.92 126.14

    Add: Opening W.I.P. &


    Finished Goods

    Less: Closing W.I.P. &


    Finished Goods

    C. Gross Profit 12.66 21.26 30.14 42.86 52.40


    D. Bank Interest & Charges 8.22 7.13 6.04 4.95 3.85
    E. Selling General & Adm.Exp. 2.66 3.19 3.83 4.60 5.52
    F. Partners Remuneration 1.83 4.96 8.28 22.44 60.82
    G. Net Profit Before Tax
    H. Provision for Tax
    I. Net Profit after Tax -1.99 -1.20 0.45
    J. Add-back Depreciation 14.01 10.73 8.25 3.21 2.89
    K. Net-Cash Accrual #REF! #REF! #REF! #REF! #REF!
    L. Repayment

    H. Interest & Finance Charges 7.10 6.01 4.92 3.83 2.73


    I. Term Loan Instalment 6.43 6.43 6.43 6.43 6.43

    J. Loan Instalment + Bank Interest 14.65 13.56 12.46 11.37 10.28

    K. Debt Service Coverage Ratio #REF! #REF! #REF! #REF! #REF!

    L. Average D.S.C.R. #REF!


    PROJECTED BALANCE SHEET
    ( Rs. In Lakhs )

    PARTUCULARS YEAR I YEAR II YEAR III YEAR IV YEAR V

    PROPERTIES & ASSETS

    Fixed Assets
    Gross Block 66.65 52.65 41.92 33.67 30.46
    Less Depreciation 14.01 10.73 8.25 3.21 2.89
    Net Block 52.65 41.92 33.67 30.46 27.57
    Investments 5.00 10.00 15.00
    CURRENT ASSETS
    Stock of Raw Material 4.45 5.34 6.25 7.31 8.55
    W.I.P. & Finished Goods 1.47 1.63 1.81 2.12 2.48
    Sundry Debtors 6.28 6.99 7.77 8.48 9.19
    Cash & Bank Balance 11.08 20.32 37.13 25.60 12.34

    TOTAL 156.57 139.57 141.79 120.84 108.48

    CAPITAL & LIABILITIES

    Proprietors Capital
    Partners Capital A/c 5.00 #REF! #REF! #REF! #REF!
    Term Loan 38.57 32.15 25.72 19.30 12.87
    Unsecured Loan 0.00 6.00 8.56 9.00 9.00
    Cash Credit 7.00 7.00 7.00 7.00 7.00
    Sundry Creditors 3.12 3.74 4.36 4.98 5.60

    TOTAL 48.69 48.89 45.64 40.28 34.47


    PROJECTED CASH FLOW STATEMENT
    ( Rs. In Lakhs )

    PARTICULARS YEAR I YEAR II YEAR IV YEAR V

    SOURCES OF FUNDS

    Increase in Partners Capital 11.98


    Term Loan 45.00 0.00 0.00 0.00 0.00
    Increase in Unsecured Loan 12.00
    Increase in Cash Credit 7.00
    Increase in Creditors 3.12 0.62 0.62 0.62 0.62

    Net Profit Before Tax. & Remu. 17.25 21.82 27.48


    & Add Depreciation
    TOTAL 96.35 22.44 28.10 0.62 0.62

    APPLICATION OF FUNDS

    Increase in Fixed Assets 66.65 0.00 0.00 0.00 0.00


    Increase in Investments 0.00 5.00 5.00 5.00 5.00
    Increase in Current Assets 0.00 0.00 0.00 0.00 0.00
    Stock of Raw Material 4.45 0.89 0.89 0.89 0.89
    W.I.P. & Finished Goods 1.47 0.16 0.18 0.19 0.21
    Sundry Debtors 6.28 0.72 0.79 0.85 0.91
    Payment of Taxes 0.00 0.00 -1.99 -1.20 0.45
    Repayment of Term Loan 6.43 6.43 6.43 6.43 6.43
    Drawings

    TOTAL 85.27 13.20 11.29 12.16 13.88

    Opening Balance 0.00 11.08 20.32 37.13 25.60


    Surplus/Deficit 11.08 9.24 16.81 -11.54 -13.26
    Closing Balance 11.08 20.32 37.13 25.60 12.34
    PARTNERS CAPITAL ACCOUNT
    ( Rs. In Lakhs )

    PARTUCULARS YEAR I YEAR II YEAR III YEAR IV YEAR V

    Opening Balance 11.98 0.00 0.00 0.00 0.00


    Remunration 1.83 4.96 8.28 22.44 60.82
    Profit 0.00 0.00 0.00 0.00 0.00
    Total 13.81 4.96 8.28 22.44 60.82
    Less : Drawings 1.20 2.40 3.60 4.80 6.00
    Taxes 0.00 0.00 0.00 0.00 0.00

    Closing Balance 28.82 12.32 20.16 49.69 127.65

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