PROJECTED BALANCE SHEET (Rs in Lakhs)

LIABILITIES 1ST YEAR 2ND YEAR 3RD YEAR 4TH YEAR 5TH YEAR

CAPITAL 7.32 9.85 11.24 14.02 15.43

Bank loan 8.00 8.00 8.00 8.00 8.00

TOTAL 15.32 17.85 19.24 22.02 23.43

ASSETS

Fixed Assets 3.15 5.09 5.48 6.73 6.96

Closing Stock 8.85 9.74 10.71 11.78 12.96

Sundry Debtors 2.08 2.29 2.52 2.77 3.05

Other Current Asset 1.23 0.73 0.53 0.73 0.46

TOTAL 15.32 17.85 19.24 22.02 23.43

 COST - BENEFIT ANALYSIS

PARTICULARS Rs.in Lakhs

Total Sales 75.00

Less: Variable Cost 63.75

Contribution 11.25

Profit Volume Ratio 0.15

Total Fixed Cost 5.81

Break- Even Sales 38.73

Break - Even Level (%) 51.64

Margin of Safety 36.27

 PROJECTED PROFITABILITY STATEMENT (Rs. In Lakhs)

PARTICULARS 1st Year 2nd Year 3rd Year 4th Year 5th Year

Sales 75.00 82.50 90.75 99.83 109.81

Cost Of Goods Sold 63.75 70.13 77.14 84.85 93.34

GROSSPROFIT 11.25 12.38 13.61 14.97 16.47

Salaries 1.50 1.58 1.65 1.74 1.82

Establishment Exp. 3.00 2.75 3.00 3.25 3.50

Drepreciation 0.35 0.57 0.61 0.75 0.77

Interest & Bank Charges 0.96 0.96 0.96 0.96 0.96

NET PROFIT 5.44 6.53 7.39 8.28 9.41

 DREPRECIATION SHEDULE

PARTICULARS 1st year 2nd year 3rd year 4th year 5th year
Opening Balance 2.00 3.15 5.09 5.48 6.73

Addition 1.50 2.50 1.00 2.00 1.00

Deletion - - - - -

Depreciation 0.35 0.57 0.61 0.75 0.77

Closing Balance 3.15 5.09 5.48 6.73 6.96

 FUNDS FLOW STATEMENT

2YEAR 3 YEAR 4YEAR 5YEAR

INFLOW

Increase in capital 2.53 1.39 2.78 1.41

TOTAL 2.53 1.39 2.78 1.41

OUTFLOW

Increase in fixed assets 1.94 0.39 1.25 0.23

Increase in Sundry Debtors 0.21 0.23 0.25 0.28

Increase in stock 0.89 0.97 1.07 1.18

Increase in Other Current Assets -0.50 -0.20 0.20 -0.27

TOTAL 2.52 1.39 2.78 1.41

 RATIO ANALYSIS

1Year 2Year 3Year 4Year 5Year

GP Ratio 15.00 15.00 15.00 15.00 15.00

N/P Ratio 7.25 7.91 8.14 8.29 8.57

Current Ratio 1.52 1.60 1.72 1.91 2.06

 PROPRITORS CAPITAL ACCOUNT (IN LAKHS)

PARTICULARS 1st Year 2nd Year 3rd Year 4th Year 5th Year

Opening Balance 7.88 7.32 9.85 11.24 14.02

Add:net profit 5.44 6.53 7.39 8.28 9.41

Less:Drawings 6.00 4.00 6.00 5.50 8.00

TOTAL 7.32 9.85 11.24 14.02 15.43

 DETAILS OF CAPITAL INVESTMENT

Already Invested 4.94

Additional Investment for Working capital 2.94

Total 7.88
 WORKING CAPITAL REQUIREMENT
(Expected number of working days 360)

(i) Stock Holding

Total Purchase 63.75

Stock Holding Period in Days 50.00

Inventory 8.85

(ii) Trade Debtors

Total Sales 75.00

Credit Period in Days 10.00

Debtors 2.08

Total Working Capita;l Requirement 10.94

Means of Finance

Total Requirement 10.94

Own Fund 2.94

Bank OD 8.00
 PROJECT AT A GLANCE

Particulars Rs. (Lakh) /Remark

NAME OF THE CONCERN S & R AGENCIES
NAME OF PROPRIETOR JAYAKRISHNAN . G
CONSTITUTION Sole Proprietorship
TYPE Trading of Rubber processing oil
& rubber chemicals
LOCATION Cherthala
OWN FUND 7.88
WORKING CAPITAL LOANS 8.00
SALES REVENUE (1st Year) 75.00
GP RATIO 15.00
NP RATIO (Avg.) 8.50
BREAK EVEN SALES 38.73
CURRENT RATO (FY 13-14) 1.52
STOCK TURNOVER RATIO 11.81
 STATEMENT OF AFFAIRS AS ON 31/12/2012

LIABILITIES AMOUNT ASSETS AMOUNT

Capital Including Surplus 430,340.00 Furniture & Equipment 165,000.00

Advance & Deposit 75,000.00

Sundry Debtors 102,485.00

Cash & Bank balance 87,855.00

430,340.00 430,340.00
 ESTIMATED PROFIT & LOSS A/C FOR THE YEAR ENDED 31/03/2013

PARTICULARS AMOUNT PARTICULARS AMOUNT

To, Purchases 28.36 By, Sales 25.45

To, Transportation Cost 1.42 By, Closing Stock 8.20

To, Gross Profit C/d 3.87

TOTAL 33.65 TOTAL 33.65

To, Salary & establishment Exp 1.68 By, Gross Profit B/d 3.87

To, Interest & Bank Charges 0.16

To, Net Profit 2.04

TOTAL 3.87 TOTAL 3.87

ESTIMATED BALANCE SHEET AS ON 31/03/2013

LIABILITIES AMOUNT LIABILITIES AMOUNT

Capital Including Net Profit 4.94 Furniturre & Equipments 2.00

Bank OD 8.00 Closing Stock 8.20

Sundry Debtors 2.12

Cash & Bank balance 0.62

TOTAL 12.94 TOTAL 12.94