SUMMARY PROJECT COST AND

MEANS OF FINANCE
SUMMARY PROJECT COST
SL. NO DESCRIPTION AMOUNT IN Rs.
LAKHS
1 Stock 4.25
2 Furniture & Fixtures 2.25
3 PLANT & MACHINERY 22.50
4 OTHER FIXED ASSETS 1.00
5 PROVISION OF CONTINGENCIES -
6 PREL. EXPENSES -
7 PRE-OP EXPENSES -
8 MARGIN FOR WORKING CAPITAL -
TOTAL 30.00
MEANS OF FINANCE
1 PROMOTER'S EQUITY 10.00
2 UNSECURED LOAN - from friends / relatives -
3 LONG TERM LOAN 20.00
TOTAL 30.00
Promoter's Contribution / Project Cost 0.33
Debt: Equity Ratio 2:1

Promoter's Contribution is estimated at Rs.10 lakhs. This works out to be 33% of

the project cost. Balance Rs.20 lakhs is proposed as Long Term Loan from Bank(s)
carrying an interest rate of 9.5% p.a. and shall be repaid within a period of 5 years
in 60 monthly installments after allowing 3 months moratorium from date of 1st
disbursement of the Term Loan
ANNEXURE - I (Profitability & Break-even analysis)

Figures in Rs. Lakhs

Sl. No. Items FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029
A SALE 95.50 103.14 111.39 120.30 129.93 140.32
B EXPENSES
1 Material cost 57.30 61.88 66.83 72.18 77.96 84.19
2 Other Direct Cost 6.21 6.70 7.24 7.82 8.45 9.12
3 Electricity Expenses 2.08 2.18 2.29 2.48 2.67 2.92
4 Salary & Wages 7.14 7.50 8.51 9.36 10.93 12.57
5 Repair & Maintenance 0.80 0.84 0.88 0.97 1.16 1.34
6 Insurance Cost 0.07 0.07 0.07 0.07 0.07 0.07
7 Lease rentals/Rent Expenses 7.20 7.20 8.28 8.28 8.28 9.94
8 Depreciation 3.60 3.07 2.62 4.14 3.57 4.29
9 Amortization of Preliminary Exp. - - - - - -
10 Admn. & General Overheads 0.35 0.35 0.35 0.35 0.50 0.60
11 Selling & Distribution Cost 1.43 1.55 1.67 1.80 1.95 2.10
12 Interest on Bank borrowing - - - - - -
13 Interest on Term Loan 1.77 1.55 1.19 0.80 0.37 0.02
B.14 TOTAL OF (B) 87.95 92.89 99.93 108.24 115.91 127.15
C PROFIT BEFORE TAX (A-B.14) 7.55 10.25 11.46 12.06 14.02 13.17
D INCOME TAX 0.35 0.91 1.16 0.83 1.44 1.17
E PROFIT AFTER TAX (C-D) 7.21 9.34 10.30 11.24 12.58 12.00
F CASH GENERATION (E+B.8) 10.81 12.41 12.92 15.37 16.16 16.29
BREAK EVEN ANALYSIS
1 INCOME 95.5 103.14 111.3912 120.3025 129.9267 140.3208
2 VARIABLE COST 64.94 70.14 75.75 81.81 88.35 95.42
3 CONTRIBUTION 30.56 33.00 35.65 38.50 41.58 44.90
4 FIXED COST 23.01 22.76 24.19 26.43 27.56 31.73
5 BREAK EVEN POINT AS % OF FULL 75% 69% 68% 69% 66% 71%
ANNEXURE - 1.A (Loan repayment schedule with Interest computation)

Term Loan Amount (Rs. Lakhs) ₹ 20.00 on 1st Apr 2023

Annual Rate of Interest 9.50% p.a.
Repayment period in years 5.00
Initial Moratorium in years 0.25
No. Of Monthly installments 60

Ins
tall
me
nt Payment Beginning Scheduled Total Ending Cumulative
No. Date Balance Payment Payment Principal Interest Balance Interest
1 7/1/2023 ₹ 2,047,500.00 ₹ 42,828.00 ₹ 42,828.00 ₹ 34,723.31 ₹ 8,104.69 ₹ 2,012,776.69 ₹ 8,104.69
2 8/1/2023 ₹ 2,012,776.69 ₹ 42,828.00 ₹ 42,828.00 ₹ 26,893.52 ₹ 15,934.48 ₹ 1,985,883.17 ₹ 24,039.17
3 9/1/2023 ₹ 1,985,883.17 ₹ 42,828.00 ₹ 42,828.00 ₹ 27,106.42 ₹ 15,721.58 ₹ 1,958,776.74 ₹ 39,760.74
4 10/1/2023 ₹ 1,958,776.74 ₹ 42,828.00 ₹ 42,828.00 ₹ 27,321.02 ₹ 15,506.98 ₹ 1,931,455.73 ₹ 55,267.73
5 11/1/2023 ₹ 1,931,455.73 ₹ 42,828.00 ₹ 42,828.00 ₹ 27,537.31 ₹ 15,290.69 ₹ 1,903,918.42 ₹ 70,558.42
6 12/1/2023 ₹ 1,903,918.42 ₹ 42,828.00 ₹ 42,828.00 ₹ 27,755.31 ₹ 15,072.69 ₹ 1,876,163.11 ₹ 85,631.11
7 1/1/2024 ₹ 1,876,163.11 ₹ 42,828.00 ₹ 42,828.00 ₹ 27,975.04 ₹ 14,852.96 ₹ 1,848,188.06 ₹ 100,484.06
8 2/1/2024 ₹ 1,848,188.06 ₹ 42,828.00 ₹ 42,828.00 ₹ 28,196.51 ₹ 14,631.49 ₹ 1,819,991.55 ₹ 115,115.55
9 3/1/2024 ₹ 1,819,991.55 ₹ 42,828.00 ₹ 42,828.00 ₹ 28,419.73 ₹ 14,408.27 ₹ 1,791,571.82 ₹ 129,523.82
10 4/1/2024 ₹ 1,791,571.82 ₹ 42,828.00 ₹ 42,828.00 ₹ 28,644.72 ₹ 14,183.28 ₹ 1,762,927.10 ₹ 143,707.10
11 5/1/2024 ₹ 1,762,927.10 ₹ 42,828.00 ₹ 42,828.00 ₹ 28,871.49 ₹ 13,956.51 ₹ 1,734,055.60 ₹ 157,663.60
12 6/1/2024 ₹ 1,734,055.60 ₹ 42,828.00 ₹ 42,828.00 ₹ 29,100.06 ₹ 13,727.94 ₹ 1,704,955.54 ₹ 171,391.54
13 7/1/2024 ₹ 1,704,955.54 ₹ 42,828.00 ₹ 42,828.00 ₹ 29,330.44 ₹ 13,497.56 ₹ 1,675,625.11 ₹ 184,889.11
14 8/1/2024 ₹ 1,675,625.11 ₹ 42,828.00 ₹ 42,828.00 ₹ 29,562.63 ₹ 13,265.37 ₹ 1,646,062.47 ₹ 198,154.47
15 9/1/2024 ₹ 1,646,062.47 ₹ 42,828.00 ₹ 42,828.00 ₹ 29,796.67 ₹ 13,031.33 ₹ 1,616,265.80 ₹ 211,185.80
16 10/1/2024 ₹ 1,616,265.80 ₹ 42,828.00 ₹ 42,828.00 ₹ 30,032.56 ₹ 12,795.44 ₹ 1,586,233.24 ₹ 223,981.24
17 11/1/2024 ₹ 1,586,233.24 ₹ 42,828.00 ₹ 42,828.00 ₹ 30,270.32 ₹ 12,557.68 ₹ 1,555,962.92 ₹ 236,538.92
18 12/1/2024 ₹ 1,555,962.92 ₹ 42,828.00 ₹ 42,828.00 ₹ 30,509.96 ₹ 12,318.04 ₹ 1,525,452.96 ₹ 248,856.96
19 1/1/2025 ₹ 1,525,452.96 ₹ 42,828.00 ₹ 42,828.00 ₹ 30,751.50 ₹ 12,076.50 ₹ 1,494,701.46 ₹ 260,933.46
20 2/1/2025 ₹ 1,494,701.46 ₹ 42,828.00 ₹ 42,828.00 ₹ 30,994.95 ₹ 11,833.05 ₹ 1,463,706.51 ₹ 272,766.51
21 3/1/2025 ₹ 1,463,706.51 ₹ 42,828.00 ₹ 42,828.00 ₹ 31,240.32 ₹ 11,587.68 ₹ 1,432,466.19 ₹ 284,354.19
22 4/1/2025 ₹ 1,432,466.19 ₹ 42,828.00 ₹ 42,828.00 ₹ 31,487.64 ₹ 11,340.36 ₹ 1,400,978.55 ₹ 295,694.55
23 5/1/2025 ₹ 1,400,978.55 ₹ 42,828.00 ₹ 42,828.00 ₹ 31,736.92 ₹ 11,091.08 ₹ 1,369,241.63 ₹ 306,785.63
24 6/1/2025 ₹ 1,369,241.63 ₹ 42,828.00 ₹ 42,828.00 ₹ 31,988.17 ₹ 10,839.83 ₹ 1,337,253.46 ₹ 317,625.46
25 7/1/2025 ₹ 1,337,253.46 ₹ 42,828.00 ₹ 42,828.00 ₹ 32,241.41 ₹ 10,586.59 ₹ 1,305,012.05 ₹ 328,212.05
26 8/1/2025 ₹ 1,305,012.05 ₹ 42,828.00 ₹ 42,828.00 ₹ 32,496.65 ₹ 10,331.35 ₹ 1,272,515.39 ₹ 338,543.39
27 9/1/2025 ₹ 1,272,515.39 ₹ 42,828.00 ₹ 42,828.00 ₹ 32,753.92 ₹ 10,074.08 ₹ 1,239,761.47 ₹ 348,617.47
28 10/1/2025 ₹ 1,239,761.47 ₹ 42,828.00 ₹ 42,828.00 ₹ 33,013.22 ₹ 9,814.78 ₹ 1,206,748.25 ₹ 358,432.25
29 11/1/2025 ₹ 1,206,748.25 ₹ 42,828.00 ₹ 42,828.00 ₹ 33,274.58 ₹ 9,553.42 ₹ 1,173,473.67 ₹ 367,985.67
30 12/1/2025 ₹ 1,173,473.67 ₹ 42,828.00 ₹ 42,828.00 ₹ 33,538.00 ₹ 9,290.00 ₹ 1,139,935.67 ₹ 377,275.67
31 1/1/2026 ₹ 1,139,935.67 ₹ 42,828.00 ₹ 42,828.00 ₹ 33,803.51 ₹ 9,024.49 ₹ 1,106,132.17 ₹ 386,300.17
32 2/1/2026 ₹ 1,106,132.17 ₹ 42,828.00 ₹ 42,828.00 ₹ 34,071.12 ₹ 8,756.88 ₹ 1,072,061.04 ₹ 395,057.04
33 3/1/2026 ₹ 1,072,061.04 ₹ 42,828.00 ₹ 42,828.00 ₹ 34,340.85 ₹ 8,487.15 ₹ 1,037,720.19 ₹ 403,544.19
34 4/1/2026 ₹ 1,037,720.19 ₹ 42,828.00 ₹ 42,828.00 ₹ 34,612.72 ₹ 8,215.28 ₹ 1,003,107.48 ₹ 411,759.48
35 5/1/2026 ₹ 1,003,107.48 ₹ 42,828.00 ₹ 42,828.00 ₹ 34,886.73 ₹ 7,941.27 ₹ 968,220.75 ₹ 419,700.75
36 6/1/2026 ₹ 968,220.75 ₹ 42,828.00 ₹ 42,828.00 ₹ 35,162.92 ₹ 7,665.08 ₹ 933,057.83 ₹ 427,365.83
37 7/1/2026 ₹ 933,057.83 ₹ 42,828.00 ₹ 42,828.00 ₹ 35,441.29 ₹ 7,386.71 ₹ 897,616.54 ₹ 434,752.54
38 8/1/2026 ₹ 897,616.54 ₹ 42,828.00 ₹ 42,828.00 ₹ 35,721.87 ₹ 7,106.13 ₹ 861,894.67 ₹ 441,858.67
39 9/1/2026 ₹ 861,894.67 ₹ 42,828.00 ₹ 42,828.00 ₹ 36,004.67 ₹ 6,823.33 ₹ 825,890.00 ₹ 448,682.00
40 10/1/2026 ₹ 825,890.00 ₹ 42,828.00 ₹ 42,828.00 ₹ 36,289.70 ₹ 6,538.30 ₹ 789,600.30 ₹ 455,220.30
41 11/1/2026 ₹ 789,600.30 ₹ 42,828.00 ₹ 42,828.00 ₹ 36,577.00 ₹ 6,251.00 ₹ 753,023.30 ₹ 461,471.30
42 12/1/2026 ₹ 753,023.30 ₹ 42,828.00 ₹ 42,828.00 ₹ 36,866.57 ₹ 5,961.43 ₹ 716,156.73 ₹ 467,432.73
43 1/1/2027 ₹ 716,156.73 ₹ 42,828.00 ₹ 42,828.00 ₹ 37,158.43 ₹ 5,669.57 ₹ 678,998.31 ₹ 473,102.31
44 2/1/2027 ₹ 678,998.31 ₹ 42,828.00 ₹ 42,828.00 ₹ 37,452.60 ₹ 5,375.40 ₹ 641,545.71 ₹ 478,477.71
45 3/1/2027 ₹ 641,545.71 ₹ 42,828.00 ₹ 42,828.00 ₹ 37,749.10 ₹ 5,078.90 ₹ 603,796.61 ₹ 483,556.61
46 4/1/2027 ₹ 603,796.61 ₹ 42,828.00 ₹ 42,828.00 ₹ 38,047.94 ₹ 4,780.06 ₹ 565,748.67 ₹ 488,336.67
47 5/1/2027 ₹ 565,748.67 ₹ 42,828.00 ₹ 42,828.00 ₹ 38,349.16 ₹ 4,478.84 ₹ 527,399.51 ₹ 492,815.51
48 6/1/2027 ₹ 527,399.51 ₹ 42,828.00 ₹ 42,828.00 ₹ 38,652.75 ₹ 4,175.25 ₹ 488,746.76 ₹ 496,990.76
49 7/1/2027 ₹ 488,746.76 ₹ 42,828.00 ₹ 42,828.00 ₹ 38,958.75 ₹ 3,869.25 ₹ 449,788.00 ₹ 500,860.00
50 8/1/2027 ₹ 449,788.00 ₹ 42,828.00 ₹ 42,828.00 ₹ 39,267.18 ₹ 3,560.82 ₹ 410,520.83 ₹ 504,420.83
51 9/1/2027 ₹ 410,520.83 ₹ 42,828.00 ₹ 42,828.00 ₹ 39,578.04 ₹ 3,249.96 ₹ 370,942.78 ₹ 507,670.78
52 10/1/2027 ₹ 370,942.78 ₹ 42,828.00 ₹ 42,828.00 ₹ 39,891.37 ₹ 2,936.63 ₹ 331,051.41 ₹ 510,607.41
53 11/1/2027 ₹ 331,051.41 ₹ 42,828.00 ₹ 42,828.00 ₹ 40,207.18 ₹ 2,620.82 ₹ 290,844.24 ₹ 513,228.24
54 12/1/2027 ₹ 290,844.24 ₹ 42,828.00 ₹ 42,828.00 ₹ 40,525.48 ₹ 2,302.52 ₹ 250,318.75 ₹ 515,530.75
55 1/1/2028 ₹ 250,318.75 ₹ 42,828.00 ₹ 42,828.00 ₹ 40,846.31 ₹ 1,981.69 ₹ 209,472.44 ₹ 517,512.44
56 2/1/2028 ₹ 209,472.44 ₹ 42,828.00 ₹ 42,828.00 ₹ 41,169.68 ₹ 1,658.32 ₹ 168,302.77 ₹ 519,170.77
57 3/1/2028 ₹ 168,302.77 ₹ 42,828.00 ₹ 42,828.00 ₹ 41,495.60 ₹ 1,332.40 ₹ 126,807.16 ₹ 520,503.16
58 4/1/2028 ₹ 126,807.16 ₹ 42,828.00 ₹ 42,828.00 ₹ 41,824.11 ₹ 1,003.89 ₹ 84,983.05 ₹ 521,507.05
59 5/1/2028 ₹ 84,983.05 ₹ 42,828.00 ₹ 42,828.00 ₹ 42,155.22 ₹ 672.78 ₹ 42,827.84 ₹ 522,179.84
60 6/1/2028 ₹ 42,827.84 ₹ 42,828.00 ₹ 42,828.00 ₹ 42,828.00 ₹ 0.00 -₹ 0.16 ₹ 522,179.84
 ANNEXURE - I.C (Income Tax Computation)

Sl. No. Items FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029

1 Profit before Tax 7.55 10.25 11.46 12.06 14.02 13.17
2 Taxable Income 7.55 10.25 11.46 12.06 14.02 13.17
3 Deduction u/s 80 (if any) 1.50 1.50 1.50 1.50 1.50 1.50
4 Net Taxable Income 6.05 8.75 9.96 10.56 12.52 11.67
5 Income Tax payable 0.35 0.91 1.16 0.83 1.44 1.17
ANNEXURE - II.A (Balance Sheet Projections - Liabilities)
BALANCE SHEET PROJECTION (Rs. In Lakhs)
(A) Liabilities
Sl. No. Items FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029
Current Liabilities
1 Short Term Bank Borrowing - - - - - -
2 Sundry Creditors 4.77 5.16 5.57 6.02 6.50 7.02
3 Advance from Customers - - - - - -
4 Provision for Taxation 0.35 0.91 1.16 0.83 1.44 1.17
5 Other Statutory Liabilities
Installments of Term Loan
6 falling due within 1 year 2.56 3.59 3.95 4.34 4.77 1.27
7 Other Current Liabilities
8 Total Current Liabilities 7.68 9.66 10.68 11.18 12.70 9.46
Term Liabilities
Term Loan not falling due
9 within 1 year 17.92 14.32 10.38 6.04 1.27 -
10 Loan from Friends, relatives - - - - - -
11 TOTAL TERM LIABILITIES 17.92 14.32 10.38 6.04 1.27 -
12 TOTAL OUTSIDE LIABILITIES 25.60 23.98 21.06 17.22 13.97 9.46
Net Worth
13 Opening Capital Balance 10.00 16.91 23.04 29.74 37.38 45.76
14 Additional Capital - - - - - -
15 Drawings 0.30 3.20 3.60 3.60 4.20 4.50
16 Surplus in P&L Account 7.21 9.34 10.30 11.24 12.58 12.00
17 Closing Capital Balance 16.91 23.04 29.74 37.38 45.76 53.26
18 Other Reserves - - - - - -
19 NET WORTH TOTAL 16.91 23.04 29.74 37.38 45.76 53.26
20 TOTAL LIABILITIES 42.50 47.03 50.80 54.60 59.73 62.72
ANNEXURE - II.B (Balance Sheet Projections - Current and Fixed Assets)
BALANCE SHEET PROJECTION (Rs. In Lakhs)
(A) Assets
Sl. No. Items FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029
Current Assets
21 Cash and Bank Balance 0.11 5.55 9.97 0.39 6.48 3.86
22 Current Investments - - - - - -
23 Inventories 15.92 17.19 18.57 20.05 21.65 23.39
24 Sundry Debtors/Receivables 3.98 4.30 4.64 5.01 5.41 5.85
25 Advance to Suppliers - - - - - -

26 Advance Tax Paid 0.35 0.91 1.16 0.83 1.44 1.17

27 Others (if any) - - - - - -
28 Total Current Assets 20.35 27.95 34.34 26.27 34.98 34.26
Fixed Assets
29 Gross Block (at Op. WDV) 24.75 21.15 18.08 31.46 27.32 31.75
30 Depreciation 3.60 3.07 2.62 4.14 3.57 4.29
31 Net Block 21.15 18.08 15.46 27.32 23.75 27.46
Other Non-Current Assets
13 Security Deposits 1.00 1.00 1.00 1.00 1.00 1.00
19 Total Non-Current Assets 1.00 1.00 1.00 1.00 1.00 1.00
20 TOTAL ASSETS 42.50 47.03 50.80 54.60 59.73 62.72
ANNEXURE - III (Cash Flow Statement)
Projected Cash Flow Statement (Rs. In Lakhs)
Sl. No. Items FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029
(A) SOURCES OF FUNDS
Profit before tax with
1 interest added back 9.33 11.80 12.65 12.86 14.39 13.19
2 Depreciation & amortiztion 3.60 3.07 2.62 4.14 3.57 4.29
3 Total Internal Generation 12.92 14.87 15.27 17.00 17.96 17.48
4 Increase Share Capital 2.20 -3.20 -3.60 -3.60 -4.20 -4.50
5 Increase in Long Term Loan 5.00 - - - - -

6 Increase in other Loans - - - - - -

7 Change in working capital 8.83 -5.62 -5.37 8.57 -7.19 -2.52
8 TOTAL SOURCES 28.95 6.05 6.30 21.96 6.58 10.46
UTILIZATION OF FUNDS
9 Increase in Fixed Assets 24.75 - - 16.00 - 8.00
10 Payment on term Loans 3.85 5.14 5.14 5.14 5.14 1.28
11 Income Tax paid 0.35 0.91 1.16 0.83 1.44 1.17
12 TOTAL UTILIZATION 28.95 6.05 6.30 21.96 6.58 10.46
(a) Opening Cash/Bank Balance - 0.11 5.55 9.97 0.39 6.48
(b) Surplus/Deficits 0.11 5.44 4.42 -9.58 6.09 -2.63
(c) Closing Cash/Bank Balance 0.11 5.55 9.97 0.39 6.48 3.86
ANNEXURE - IV (Important Indicators and Ratio Analysis)
IMPORTANT FINANCIAL INDICATORS AND RATIO ANALYSIS
Sl. No. Items FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029
Important Indicators (Rs. In Lakhs)
1 Total Income (TI) 95.50 103.14 111.39 120.30 129.93 140.32

Profit before Interest,

2 Depreciation and Tax (PBIDT) 12.92 14.87 15.27 17.00 17.96 17.48
Profit before Interest and Tax
3 (PBIT) 9.33 11.80 12.65 12.86 14.39 13.19
4 Profit before Tax (PBT) 7.55 10.25 11.46 12.06 14.02 13.17
5 Profit after Tax (PAT) 7.21 9.34 10.30 11.24 12.58 12.00

6 Total Assets (TA) 42.50 47.03 50.80 54.60 59.73 62.72

7 Net Fixed Assets (NFA) 21.15 18.08 15.46 27.32 23.75 27.46
8 Current Assets (CA) 20.35 27.95 34.34 26.27 34.98 34.26
9 Non-Current Assets (NCA) 1.00 1.00 1.00 1.00 1.00 1.00
10 Total Outside Liabilities (TOL) 25.60 23.98 21.06 17.22 13.97 9.46
11 Term Liabilities (TL) 17.92 14.32 10.38 6.04 1.27 -
12 Current Liabilities (CL) 7.68 9.66 10.68 11.18 12.70 9.46
13 Net Worth (NW) 34.82 37.37 40.12 43.42 47.03 53.26
Promoter's Equity Capital 45.00 45.00 45.00 45.00 45.00 45.00
Important Ratios

14 PBIDT/TI 0.14 0.14 0.14 0.14 0.14 0.12

15 PBIT/TI 0.10 0.11 0.11 0.11 0.11 0.09
16 PBT/TI 0.08 0.10 0.10 0.10 0.11 0.09
17 PAT/TI 0.08 0.09 0.09 0.09 0.10 0.09
18 TL/NFA 0.85 0.79 0.67 0.22 0.05 -
19 TNW/TA 0.82 0.79 0.79 0.80 0.79 0.85
20 Promoter's Contribution/TA 1.06 0.96 0.89 0.82 0.75 0.72
21 Debt Equity Ratio (TL/NW) 0.51 0.38 0.26 0.14 0.03 -
22 TOL/TA 0.602271 0.509971 0.414505 0.315369 0.233884 0.150765
23 Current Ratio (CA/CL) 2.649093 2.893858 3.215754 2.350166 2.754214 3.623301
24 Asset Turnover (TI/TA) 2.246807 2.193192 2.192896 2.203505 2.17518 2.237394
 ANNEXURE - V (DSCR Computation)

Sl. No. Items FY 2024 FY 2025 FY 2026 FY 2027 FY 2028

1 Profit after Tax 7.21 9.34 10.30 11.24 12.58
2 Add Depreciation & Amortization 3.60 3.07 2.62 4.14 3.57
3 Add Interest on Term Loan 1.77 1.55 1.19 0.80 0.37
4 Total Sources 12.58 13.96 14.11 16.17 16.53
5 Interest on Term Loan 1.77 1.55 1.19 0.80 0.37
6 Repayment of Loans 2.56 3.59 3.95 4.34 4.77
7 Total DEBT Servicing 4.33 5.14 5.14 5.14 5.14
8 DSCR (4/7) 2.90 2.72 2.75 3.15 3.22
9 Average DSCR 2.95 2.95 2.95 2.95 2.95
Minimun DSCR 2.72
Maximum DSR 3.22
Average DSCR 2.95