Banganga UPVC Steel Alumunium Tatha metal Udyog

Banganga-02 Kaiplvastu
Projected Profit and Loss Account

Description Audited Projected

2079-80 2080-81 2081-82 2082-83
Income
Income from Sales 5,672,470 6,241,181 6,646,857 7,078,903

Less: Cost of Goods Sold 4,618,099 5,185,367 5,481,941 5,844,631

Gross Profit 1,054,371 1,055,813 1,164,916 1,234,272

19% 17% 17%
Less: Office and Administrative Cost 30,511 32,631 34,627 35,810

Profit before Dep and Interest 1,023,860 1,023,183 1,130,289 1,198,462

Less: Depreciation - - - -

Profit before Interest 1,023,860 1,023,183 1,130,289 1,198,462

Interest on Loan 433,553 358,500 358,500 358,500

Profit before Tax 590,307 664,683 771,789 839,962

Less: Income Tax 29,379 16,468 34,358 47,992

Net Profit after Tax 560,928 648,215 737,431 791,969

Previous year's Profit - 560,928 1,209,143 1,946,574

Proprietor Withdrawal - - -

Cumulative Profit frowarded to B/S 560,928 1,209,143 1,946,574 2,738,543

Cash Profit 560,928 648,215 737,431 791,969
 Banganga UPVC Steel Alumunium Tatha metal Udyog
Banganga-02 Kaiplvastu
Projected Balance Sheet

Audited Projected
Description
2079-80 2080-81 2081-82 2082-83
SOURCES OF FUNDS
Proprietor's Capital - - - -
Owner's Capital 2,000,000 2,000,000 2,000,000 2,000,000
Reserves and Surplus 560,928 1,209,143 1,946,574 2,738,543

Sub Total 2,560,928 3,209,143 3,946,574 4,738,543

Loans
Auto Laon - - -

Sub Total - - - -

Total Sources 2,560,928 3,209,143 3,946,574 4,738,543

APPLICATION OF FUNDS
Fixed Assets (WDV) - - - -
Less:Depreciation - - - -
Net fixed Assets - - - -
Current Assets
Inventory 745,102 2,730,200 2,784,804 3,230,373
Trade Receivable 2,125,041 1,631,293 1,712,858 1,741,572
Advance & Deposits 1,632,180 1,241,891 1,678,923 2,236,712
Cash and Bank 1,070,925 681,091 851,381 613,672
Total Current Assets 5,573,248 6,284,475 7,027,966 7,822,329
Less: Current Liabilities and Provisions 3,012,320 3,075,332 3,081,392 3,083,786
Trade Payables - 35,432 21,259 7,441
Loans & Advances 2,610,852 3,000,000 3,000,000 3,000,000
Other Payables 372,089 23,432 25,775 28,353
Provision for Tax 29,379 16,468 34,358 47,992

Net Current Assets 2,560,928 3,209,143 3,946,574 4,738,543

Total Application 2,560,928 3,209,143 3,946,574 4,738,544

 Banganga UPVC Steel Alumunium Tatha metal Udyog
Banganga-02 Kaiplvastu
Projected Cash Flow Statement

Description Audited Projected

2079-80 2080-81 2081-82 2082-83

1. Cash Flow from Operating Activities

Net profit/(Loss) after tax Tax 560,928 648,215 737,431 791,969

Add. Depreciation - - - -
Add: Interest Expenses 433,553 358,500 358,500 358,500
Add: Provision for Income Tax 29,379 16,468 34,358 47,992
Cash Flow before change in W. C. 1,023,860 1,023,183 1,130,289 1,198,462
Adjustments for
Decreases/(Increases) in current assets (4,502,323) (1,101,061) (573,201) (1,032,072)
Increases/(Decreases) in current Liabilities 2,982,941 75,923 (11,830) (11,241)

Less: Income Tax paid - (29,379) (16,468) (34,358)

Net Cash Flow from Operating Activities (495,522) (31,334) 528,790 120,791

2. Cash Flow from Investing Activities

Decrease/(Increase) in Fixed Assets - - -

Net Cash Flow from Investing Activities - - - -

3. Cash Flow form Financing Activities

increase/(Decrease) in Proprietor's Fund 2,000,000

Increase/(Decreases) in Secured Loans - - - -
Interest paid (433,553) (358,500) (358,500) (358,500)

Net Cash Flow from Financing Activities 1,566,447 (358,500) (358,500) (358,500)

Net increase in Cash and Cash equivalents 1,070,925 (389,834) 170,290 (237,709)
Cash and Cash Equivalents : Opening - 1,070,925 681,091 851,381
Cash and Cash Equivalents : Closing 1,070,925 681,091 851,381 613,672
 Banganga UPVC Steel Alumunium Tatha metal Udyog
Banganga-02 Kaiplvastu
Cost of Goods Sold Details

Audited Projected
Particulars
2079-80 2080-81 2081-82 2082-83
Opening Stock - 745,102 2,730,200 2,784,804
Add: Purchase 5,363,201 7,170,465 5,536,545 6,290,200
Add: Direct Expenses

Total 5,363,201 7,915,567 8,266,745 9,075,004

Less: Value of Closing Stock 745,102 2,730,200 2,784,804 3,230,373

Cost of Good Sold 4,618,099 5,185,367 5,481,941 5,844,631

 Banganga UPVC Steel Alumunium Tatha metal Udyog
Banganga-02 Kaiplvastu
Estimation of Sales Revenue

Audited Projected
Description
2079-80 2080-81 2081-82 2082-83
Sales 5,672,470 6,241,181 6,646,857 7,078,903
Total Revenue from Sales 5,672,470 6,241,181 6,646,857 7,078,903

Total Revenue 5,672,470 6,241,181 6,646,857 7,078,903

 Banganga UPVC Steel Alumunium Tatha metal Udyog
Banganga-02 Kaiplvastu
Working Capital Requirement Analysis

Description Audited Projected

Current Assets: 2079-80 2080-81 2081-82 2082-83

Trade Receivables 2,125,041 1,631,293 1,712,858 1,741,572

Advance & Deposits 1,632,180 1,241,891 1,678,923 2,236,712

Inventory 745,102 2,730,200 2,784,804 3,230,373

Operational Cash 1,070,925 681,091 851,381 613,672

Total Current Assets 5,573,248 6,284,475 7,027,966 7,822,329

Current Liabilities: 3,012,320 3,058,864 3,047,034 3,035,793

Trade Payables - 35,432 21,259 7,441

Other Payables 372,089 23,432 25,775 28,353
Overdraft 2,610,852 3,000,000 3,000,000 3,000,000
Provision for Income Tax 29,379

Net Working Capital 2,009,100 3,053,045 3,148,363 3,480,361

 Banganga UPVC Steel Alumunium Tatha metal Udyog
Banganga-02 Kaiplvastu
Calculation of Break-even Point

2080-81 2082-83 #NAME?

A. Fixed Cost
Depreciation - - Err:509
Interest 358,500 358,500 Err:509
Office and Administrative Overhead 32,631 35,810 Err:509

Total Fixed Cost 391,131 394,310 Err:509

B. Variable Cost
Cost of Goods Sold 5,185,367 5,844,631 Err:509

Total Variable Cost 5,185,367 5,844,631 Err:509

C. Revenue
Sales 6,241,181 7,078,903 Err:509

Total Sales 6,241,181 7,078,903 Err:509

Contribution Margin NRS' 000 1,055,813 1,234,272 Err:509

BEP in NRS 2,312,073 2,261,482 Err:509

 Banganga UPVC Steel Alumunium Tatha metal Udyog
Banganga-02 Kaiplvastu
Fixed Assets & Depreciation

F.Y. 2076-77 F.Y. 2077-78

Description Op. Balance Addition Depreciatio Closing Opening Bal. Addition Depreciation Closing Balance
n
Computer & Monitor 25% - - - - - - - -
Vehicle 20% - - - - - -
Battery & Home usp 25% - - - - - -
Total - - - - - - - -

F.Y. 2078-79 F.Y. 2079-80

Description Op. Balance Addition Depreciatio Closing Balance Op.Balance Addition Depreciation Closing Balance
Mobile 25% - - n - - - - - -
Vehicle 20% - - - - - - - -
15% - - - - - - -
Total - - - - - - - -
 Banganga UPVC Steel Alumunium Tatha metal Udyog
Banganga-02 Kaiplvastu
Financial Ratios

Particulars 2080-81 2082-83 Err:509

Net profit after tax before Interest 1,006,715 1,150,469 Err:509

Total Capital employed 3,209,143 4,738,543 Err:509

Equity capital 2,000,000 2,000,000 Err:509
Net worth 3,209,143 4,738,543 Err:509
Total Debt - - Err:509

Return on Capital employed 31.37% 24.28% Err:509

Return on Equity 50.34% 57.52% Err:509

Return on Networth 31.37% 24.28% Err:509

Debt to Total Capital 0.00% 0.00% Err:509

Debt/ Net worth ratio 0 0 Err:509

Debt Serving Capacity Ratio

Particulars 2080-81 2082-83 Err:509

Net Profit Before Interest and dep. after Tax 1,006,715 1,150,469 Err:509
Payment of Interest and Principal Err:508 Err:508 Err:508
Debt Serving Ratio Err:508 Err:508 Err:509
 Banganga UPVC Steel Alumunium Tatha metal Udyog
Banganga-02 Kaiplvastu
Estimation of Office and Administration Expenses

Audited Projected
Description
2079-80 2080-81 2081-82 2082-83
Audit Fee 5,000 5,000 5,000 5,000
Printing & Stationery Exp. 4,510 4,983.55 4,983.55 5,232.73
Telephone Expenses 8,450 9,337.25 9,337.25 10,270.98
Miscellaneous Expenses - - - -
office Expenses - - - -
Salaries & Benefits - - - -
Travelling Expenses 6,201 6,325.02 7,273.77 7,273.77
Rent Expenses - - - -
Selling & Distribution Expenses - - - -
Fuel Expenses - - - -
Water & Electricity Expenses 6,350 6,985.00 8,032.75 8,032.75
Refreshment Expenses
Total 30,511 32,631 34,627 35,810
 Banganga UPVC Steel Alumunium Tatha metal Udyog
Banganga-02 Kaiplvastu

KEY INDICATORS
Particulars‚ Audited Projected
Fiscal Year 2079-80 2080-81 2081-82 2082-83

1 Profitability
a Gross Proft Margin 19% 17% 18% 17%
b Net Profit Margin 10% 10% 12% 11%
c EBIT to Sales 0.18 0.16 0.18 17%
d Retun on Equity 0.22 0.20 0.19 17%

2 Solvency
a Quick Ratio (times) 1.06 0.75 0.83 0.76
b Current Ratio (times) 1.85 2.04 2.28 2.54
c Debt Service Coverage Ratio (times) - - - -
d Interest Coverage Ratio (times) 2.36 2.85 3.15 3.34
e Debt-Equity Ratio (Overall) - - - -
f Debt-Equity Ratio - Long Term - - - -

3 Operating cycle

a Inventory Turnover Ratio (times) 6 3 3 3

b Stock in Hand - Days 59 126 123 130
c Debtors Turnover Ratio (times) 3 4 4 4
d Average Collection Period - Days 137 95 94 90
 Banganga UPVC Steel Alumunium Tatha metal Udyog
Banganga-02 Kaiplvastu
Loan Interest & Repayment Schedule

2079-80 2080-81 2081-82 2082-83

Loans

Opening Balance
Overdraft Loan 2,610,852 3,000,000 3,000,000 3,000,000
Additional Overdraft Laon - - -
Auto Loan - - -
Total 2,610,852 3,000,000 3,000,000 3,000,000

Repayment/(Increase) of loan
Overdraft Loan -
Auto Loan - -
Total - - - -

Closing Balance
Auto Loan - - -
Overdraft Loan 2,610,852 3,000,000 3,000,000 3,000,000
Total 2,610,852 3,000,000 3,000,000 3,000,000

Interest Rate
Interest Rate on overdraft Loan 433,553 358,500.00 358,500.00 358,500.00
Interest On Auto Loan - - - -
Total 433,553 358,500 358,500 358,500

Note: Repayament as per Sechudle Provided by Bank.

Loan Installment Payment Calculation

Full Cost D Payment Loan Amount Interest Rate Installments EMI

- 850,000.00 35850000.00% 48 ###
Total Payment - 850,000.00 ### ### ###

EMI Due Date Days Installment Interest Principal Bal Principal

21-Sep-14 850,000.00
1st 21-Oct-14 30 ### ### 850,000.00 -
2nd 21-Nov-14 31 - - - -
3rd 21-Dec-14 30 - - - -
4th 21-Jan-15 31 - - - -
5th 21-Feb-15 31 - - - -
6th 21-Mar-15 28 - - - -
7th 21-Apr-15 31 - - - -
8th 21-May-15 30 - - - -
9th 21-Jun-15 31 - - - -
10th 21-Jul-15 30 - - - -
11th 21-Aug-15 31 - - - -
12th 21-Sep-15 31 - - - -

13th 21-Oct-15 30 - - - -
14th 21-Nov-15 31 - - - -
15th 21-Dec-15 30 - - - -
16th 21-Jan-16 31 - - - -
17th 21-Feb-16 31 - - - -
18th 21-Mar-16 29 - - - -
19th 21-Apr-16 31 - - - -
20th 21-May-16 30 - - - -
21st 21-Jun-16 31 - - - -
22nd 21-Jul-16 30 - - - -
23rd 21-Aug-16 31 - - - -
24th 21-Sep-16 31 - - - -

25th 21-Oct-16 30 - - - -
26th 21-Nov-16 31 - - - -
27th 21-Dec-16 30 - - - -
28th 21-Jan-17 31 - - - -
29th 21-Feb-17 31 - - - -
30th 21-Mar-17 28 - - - -
31st 21-Apr-17 31 - - - -
32nd 21-May-17 30 - - - -
33rd 21-Jun-17 31 - - - -
34th 21-Jul-17 30 - - - -
35th 21-Aug-17 31 - - - -
36th 21-Sep-17 31 - - - -
 Banganga UPVC Steel Alumunium Tatha metal Udyog

Calculation of Payback Period

S Year Proposed total Net Profit Depreciation & Annual Cash flow Cummulative Cash Payback period
No Loan Interest inflow
Year 0 - - -
1 2080-81 648,215 358,500 1,006,715 1,006,715
2 2082-83 791,969 358,500 1,150,469 2,157,184
3 Err:509 Err:509 Err:509 Err:509 Err:509
Payback Period

Banganga UPVC Steel Alumunium Tatha metal Udyog

Calculation of Net present Value & IRR

S Year Proposed total Net Profit Depreciation & Annual Cash flow Discount Factor NPV at given DF
No Loan Interest (DF)
Year 0 - -
1 2080-81 648,215 358,500 1,006,715 10% Err:509
2 2082-83 791,969 358,500 1,150,469 11% Err:509
3 Err:509 Err:509 Err:509 Err:509 12% Err:509
Internal Rate Return (IRR) Err:509