DEBT SERVICE COVERAGE RATIO :

Operating Years
2022 2023 2024 2025 2026
A. SOURCES :
Profit after tax 2.55 2.16 2.23 2.68 1.88
Depreciation 0.73 0.87 0.69 0.60 0.52
Interest on term loan 0.33 0.43 0.33 0.23 0.11
TOTAL OF ' A ' 3.61 3.46 3.25 3.51 2.51

B DEBT :
Term loan installment 0.53 0.86 0.96 1.06 1.18
Interest on Term Loan 0.33 0.43 0.33 0.23 0.11

TOTAL OF ' B ' 0.86 1.29 1.29 1.29 1.29

C Debt Service Coverage Ratio

DSCR [A/B] 4.22 2.68 2.52 2.72 1.94

D Average DSCR 2.82

 -

FLOUR MILL

ANNEXURE NO.1

DEPRECIATION SCHEDULE:
WDV at the year end
PARTICULARS
2021 2022 2023 2024 2025
1. ROLLER MILL 1.50 1.33 1.13 1.02 0.92
Depreciation @ 15% 0.17 0.20 0.11 0.10 0.09
WDV 1.33 1.13 1.02 0.92 0.82

2. ELECTRICAL MOTOR 0.75 0.67 0.57 0.48 0.41

Depreciation @ 15% 0.08 0.10 0.08 0.07 0.06
WDV 0.67 0.57 0.48 0.41 0.35

3. WEIGHING SCALE 0.15 0.13 0.11 0.10 0.08

Depreciation @ 15% 0.02 0.02 0.02 0.01 0.01
WDV 0.13 0.11 0.10 0.08 0.07

3. ROTORYSEPERATOR WITH
ASPIRATION CHANNEL 0.80 0.71 0.60 0.51 0.44
Depreciation @ 15% 0.09 0.11 0.09 0.08 0.07
WDV 0.71 0.60 0.51 0.44 0.37

4. L.P FAN FOR IST CLEANING 0.30 0.27 0.23 0.19 0.16
Depreciation @ 15% 0.03 0.04 0.03 0.03 0.02
WDV 0.27 0.23 0.19 0.16 0.14

5. L.P FAN FOR 2ND CLEANING 0.35 0.31 0.26 0.22 0.19
Depreciation @ 15% 0.04 0.05 0.04 0.03 0.03
WDV 0.31 0.26 0.22 0.19 0.16

6. PLANSIFTER 8 FEED/ 16 SEC. 1.15 1.02 0.87 0.74 0.63

Depreciation @ 15% 0.13 0.15 0.13 0.11 0.09
WDV 1.02 0.87 0.74 0.63 0.53

7. OTHER ASSETS 0.50 0.44 0.38 0.32 0.27

Depreciation @ 15% 0.06 0.07 0.06 0.05 0.04
WDV 0.44 0.38 0.32 0.27 0.23

8. BUILDING 1.50 1.39 1.25 1.12 1.01

Depreciation @ 10% 0.11 0.14 0.12 0.11 0.10
WDV 1.39 1.25 1.12 1.01 0.91

Total Assets
[1+2+3+4+5+6+7+8 6.27 5.40 4.71 4.11 3.59

Total Depreciation
[1+2+3+4] 0.73 0.87 0.69 0.60 0.52
 CREDIT MONITORING AND ANALYSIS - DATA --------CMA
ANALYSIS OF PROFIT & LOSS ACCOUNT
In Lakhs
Operating years
PARTICULARS
2022 2023 2024 2025 2026
A.INCOME:
Sales 16.00 20.00 21.00 22.00 24.00

TOTAL SALES 16.00 20.00 21.00 22.00 24.00

B. EXPENSES:
Material Purchase Cost and Related cost
(After Adjusting closing stock) 10.80 14.00 14.80 15.30 18.00
Salary 0.54 1.08 1.20 1.32 1.45
Power Charges 0.72 1.08 1.32 1.40 1.54
Printing & Stationary 0.18 0.21 0.25 0.28 0.30
Depreciation 0.73 0.87 0.69 0.60 0.52
Cost of Operations 12.97 17.24 18.26 18.90 21.81

C. Gross Profit [ A - B ] 3.03 2.76 2.74 3.10 2.19

D. Interest: on term loan 0.33 0.43 0.33 0.23 0.11

0.33 0.43 0.33 0.23 0.11

E. Other expenses 0.15 0.17 0.18 0.19 0.20

F. Profit before Tax[ C - (D+E) ] 2.55 2.16 2.23 2.68 1.88

G. Income Tax - - - - -

H. Profit after Tax ( F-G ) 2.55 2.16 2.23 2.68 1.88

I. Depreciation added back 0.73 0.87 0.69 0.60 0.52

J. Cash Accruals ( H + I ) 3.28 3.03 2.92 3.28 2.40

L. Repayment of Term Loan 1.31 1.84 1.96 2.10 2.23

M. Net Cash A'ble (J - K)) 1.97 1.19 0.96 1.18 0.17

80
PROJECT AT GLANCE :
1 NAME : KULVEER SINGH
S/O SHYAM SINGH
2 ADDRESS : Reg.Office:
Vill- H.NO 8, CHANDRPAL KHERI,
SAHARANPUR
U.P
247342

3 PRODUCT : FLOUR MILL

4 CONSTITUTION : Proprietorship
:

5 Cost of the project : (Rs. In Lakhs)

Particulars Total
LAND Owned
BUILDING 1.50
PLANT & MACHINERY 5.50
OTHER ASSET/ PRE- OPERATIVE EXPENSES 0.50
Total 7.50

Means of Finance :
Particulars Total
Proprietor Contribution 2.50
Term Loan from Bank / Institution 5.00

Total 7.50

6 Debt Equity Ratio : 2.00 :1

7 Debt Coverage Ratio : 2.82
8 Gross Profit Ratio : 20.34 First Year Operation.
9 Net Profit Ratio : 0.14 First Year Operation.
10 Employment Potential : 5
 FLOUR MILL

COST OF THE PROJECT AND MEANS OF FINANCE:

The project cost has been estimated at Rs. 7.5 LAKH

Brief details of the project cost is given below

Cost of the project : In Lakhs)

Particulars Total
LAND Owned
BUILDING 1.50
PLANT & MACHINERY 5.50
OTHER ASSET/ PRE- OPERATIVE EXPENSES 0.50

Total 7.50

Means of Finance : In Lakhs)

Particulars Total
Promoters Contribution 2.50
Term Loan from Bank / Institution 5.00
Total 7.50
 ANALYSIS OF BALANCE SHEET
In Lakhs
Operating years
PARTICULARS
2022 2023 2024 2025 2026

LIABILITIES
CURRENT LIABILITIES
1. Short Term Borrowing from Bank's 0.00 0.00 0.00 0.00 0.00
(i) From applicant Bank 0.00 0.00 0.00 0.00 0.00
(ii) From other Bank 0.00 0.00 0.00 0.00 0.00
Sub Total (A) 0.00 0.00 0.00 0.00 0.00

2. Short Term borrowing from others 0.00 0.00 0.00 0.00 0.00
3. Sundry Creditors including Provisions 0.85 1.45 2.00 2.68 3.59
4. Advance payments from customere/ 0.00 0.00 0.00 0.00 0.00
deposits from dealer
5. Provision for taxation 0.00 0.00 0.00 0.00 0.00
6. Dividend Payable 0.00 0.00 0.00 0.00 0.00
7. Other Statutory Liabilities 0.00 0.00 0.00 0.00 0.00
8. Other Current Liabilities & Provision due 0.00 0.00 0.00 0.00 0.00
within one year major item to specify
Expenses of one month payable 0.25 0.25 0.38 0.46 0.52
Sub Total (B) 1.10 1.70 2.38 3.14 4.11
10. Total Current Liabilities 1.10 1.70 2.38 3.14 4.11

TERM LIABILITIES
11. Trem Bank Loans 4.47 3.61 2.66 1.60 0.43
12. deferred payment credit 0.00 0.00 0.00 0.00 0.00
13. term deposits 0.00 0.00 0.00 0.00 0.00
14. other term liabilities 0.00 0.00 0.00 0.00 0.00
15. Total term Liabilities 4.47 3.61 2.66 1.60 0.43
(total of item 11 to 15)
16. TOTAL OUTSIDE LIABILITIES 5.57 5.31 5.04 4.74 4.54

NET WORTH
17. Capital Account + Subsidy 2.50 3.55 4.21 4.43 5.12
18. Revaluation Reserve 0.00 0.75 1.75 2.75 3.75
19. Unsecured loan 0.00 0.00 0.00 0.00 0.00
20. Share Appliction Money 0.00 0.00 0.00 0.00 0.00
21. Surplus/Deficit
Profit & Loss Account 2.55 2.16 2.23 2.68 1.88
Drawing 1.50 1.50 2.00 2.00 1.50
1.05 0.66 0.23 0.68 0.38
22. Total of Net Worth 3.55 4.21 4.43 5.12 5.50

23. Total Liabilities 9.12 9.52 9.47 9.86 10.04

 Operating years
PARTICULARS
2021 2022 2023 2024 2025

ASSETS

CURRENT ASSETS
24. Cash & Bank Balances 0.44 0.45 0.50 0.55 0.60
25. Investments other than Long Term 0.00 0.00 0.00 0.00 0.00
26. Other Receivables 0.46 1.17 1.50 2.37 2.70
0.00 0.00 0.00 0.00 0.00
27. Bill Purchase and discountedby bankers
28. Installments of deferred receivables
29. Inventory
(i) Raw Material
(ii) Work in progress
(iii) Finished Goods 1.50 2.00 2.25 2.23 2.50
(iv) Store spares & consumables 0.00 0.00 0.00 0.00 0.00
30. Advance to Staff 0.45 0.50 0.52 0.60 0.65
31. Advance payment of taxes 0.00 0.00 0.00 0.00 0.00
32. Other current asset, loans & advances 0.00 0.00 0.00 0.00 0.00
33. Total Current Assets 2.85 4.12 4.77 5.75 6.45

FIXED ASSET
34. Gross Block 7.00 6.27 5.40 4.71 4.11
35. Depreciation 0.73 0.87 0.69 0.60 0.52
36. Net Block 6.27 5.40 4.71 4.11 3.59

37. Live Stocks 0.00 0.00 0.00 0.00 0.00

OTHER NON CURRENT ASSETS

37. Investment/book debts/advances/Live sto 0.00 0.00 0.00 0.00 0.00
(i) Investments in Subsidiary companies 0.00 0.00 0.00 0.00 0.00
(ii) Investmnets in others 0.00 0.00 0.00 0.00 0.00
38. Security Deposits 0.00 0.00 0.00 0.00 0.00
39. Total other non current assets 0.00 0.00 0.00 0.00 0.00
40. Intangible Assets 0.00 0.00 0.00 0.00 0.00

41. Total Assets 9.12 9.52 9.48 9.86 10.04

 EMI Calculator

Loan Amount 500,000 Rs Five Lac Only

Loan Term (Year) 5
Payments Per Year 12
Rate of Interest 10.50%
Date of Loan Taken 8/1/2021
Monthly Installment 10747

Date of Monthly
Sr. No. Interest Principal Balance
Payment Installment
Total 60 644817 144817 500000
500000
1 9/1/2021 10747 4375 6372 493628
2 10/1/2021 10747 4319 6428 487200
3 11/1/2021 10747 4263 6484 480716
4 12/1/2021 10747 4206 6541 474176
5 1/1/2022 10747 4149 6598 467578
6 2/1/2022 10747 4091 6656 460922
7 3/1/2022 10747 4033 6714 454208
8 3/31/2022 10747 3974 6773 447436
Ist Year Total 85976 33411 52564

9 5/1/2022 10747 3915 6832 440604

10 6/1/2022 10747 3855 6892 433712
11 7/1/2022 10747 3795 6952 426760
12 8/1/2022 10747 3734 7013 419747
13 9/1/2022 10747 3673 7074 412673
14 10/1/2022 10747 3611 7136 405537
15 11/1/2022 10747 3548 7199 398339
16 12/1/2022 10747 3485 7261 391077
17 1/1/2023 10747 3422 7325 383752
18 2/1/2023 10747 3358 7389 376363
19 3/1/2023 10747 3293 7454 368909
20 3/31/2023 10747 3228 7519 361390
2nd Year Total 128963 42918 86045

21 5/1/2023 10747 3162 7585 353805

22 6/1/2023 10747 3096 7651 346154
23 7/1/2023 10747 3029 7718 338436
24 8/1/2023 10747 2961 7786 330651
25 9/1/2023 10747 2893 7854 322797
26 10/1/2023 10747 2824 7922 314874
27 11/1/2023 10747 2755 7992 306882
28 12/1/2023 10747 2685 8062 298821
29 1/1/2024 10747 2615 8132 290688
 30 2/1/2024 10747 2544 8203 282485
31 3/1/2024 10747 2472 8275 274210
32 3/31/2024 10747 2399 8348 265862
3rd Year Total 128963.4 33435 95528

33 5/1/2024 10747 2326 8421 257442

34 6/1/2024 10747 2253 8494 248947
35 7/1/2024 10747 2178 8569 240379
36 8/1/2024 10747 2103 8644 231735
37 9/1/2024 10747 2028 8719 223016
38 10/1/2024 10747 1951 8796 214220
39 11/1/2024 10747 1874 8873 205348
40 12/1/2024 10747 1797 8950 196397
41 1/1/2025 10747 1718 9028 187369
42 2/1/2025 10747 1639 9107 178262
43 3/1/2025 10747 1560 9187 169074
44 3/31/2025 10747 1479 9268 159807
4th Year Total 128963.4 22908 106055

45 5/1/2025 10747 1398 9349 150458

46 6/1/2025 10747 1317 9430 141028
47 7/1/2025 10747 1234 9513 131515
48 8/1/2025 10747 1151 9596 121919
49 9/1/2025 10747 1067 9680 112238
50 10/1/2025 10747 982 9765 102474
51 11/1/2025 10747 897 9850 92623
52 12/1/2025 10747 810 9936 82687
53 1/1/2026 10747 724 10023 72663
54 2/1/2026 10747 636 10111 62552
55 3/1/2026 10747 547 10200 52353
56 3/31/2026 10747 458 10289 42064
5th Year Total 128963.4 11220 117743

57 5/1/2026 10747 368 10379 31685

58 6/1/2026 10747 277 10470 21215
59 7/1/2026 10747 186 10561 10654
60 8/1/2026 10747 93 10654 0
6th Year Total 42987.8 924.15 42064