M/s Alia
Proprietorship firm
Balance sheet as on 31.03…
Liabilities 2025 Assets 2025
Capital Account Fixed Assets
1,556,197.0 51,030.0
Opening 0 WDV 0
1,052,052.0 5,103.0
Add: Net Profits 0 Less: Depreciation 0
650,000.0 45,927.0
Less: Drawings 0 0
1,958,249.0
0
2,000,000.0 1,100,000.0
CC Limit 0 Gold/Other Investment 0
Current Assets
Other Current liabilities
150,000.0 350,000.0
Sundry Creditors 0 Sundry Debtors 0
2,600,000.0
Closing stock 0
12,322.0
Cash & Bank Bal 0
4,108,249.0 4,108,249.0
0 0
M/s Alia
(Proprietor)
M/s Alia
Proprietorship firm
Trading and Profit & Loss Account for the period ending as on 31.03…
Particulars 2025 Particulars 2025
1,626,845.0 9,000,000.0
To Opening Stock 0 By Sales 0
7,290,000.0 2,600,000.0
To Purchases 0 By Closing Stock 0
2,683,155.0
To Gross Profit 0
11,600,000.0 11,600,000.0
0 0
350,000.0
To Sell & Adm Exp 0
336,000.0 2,683,155.0
To Employee Benefit 0 By Gross Profit 0
5,103.0
To Depreciation 0
220,000.0
To Finance Exp 0
720,000.0
Rent Exp 0
1,052,052.0
To Net Profits 0
2,683,155.0 2,683,155.0
0 0
M/s Alia
(Proprietor)
M/s Alia
Proprietorship firm
Balance sheet as on 31.03…
Liabilities 2026 Assets 2026
Capital Account Fixed Assets
1,958,249.0 45,927.0
Opening 0 WDV 0
1,262,311.0 6,889.0
Add: Net Profits 0 Less: Depreciation 0
975,000.0 39,038.0
Less: Drawings 0 0
2,245,560.0
0
2,000,000.0 1,250,000.0
CC Limit 0 Gold/Other Investment 0
Current Assets
Other Current liabilities
153,000.0 368,000.0
Sundry Creditors 0 Sundry Debtors 0
2,652,000.0
Closing stock 0
89,522.0
Cash & Bank Bal 0
4,398,560.0 4,398,560.0
0 0
M/s Alia
(Proprietor)
M/s Alia
Proprietorship firm
Trading and Profit & Loss Account for the period ending as on 31.03…
Particulars 2026 Particulars 2026
2,600,000.0 10,800,000.0
To Opening Stock 0 By Sales 0
7,884,000.0 2,652,000.0
To Purchases 0 By Closing Stock 0
2,968,000.0
To Gross Profit 0
13,452,000.0 13,452,000.0
0 0
367,500.0
To Sell & Adm Exp 0
352,800.0 2,968,000.0
To Employee Benefit 0 By Gross Profit 0
6,889.0
To Depreciation 0
222,500.0
To Finance Exp 0
756,000.0
Rent Exp 0
1,262,311.0
To Net Profits 0
2,968,000.0 2,968,000.0
0 0
M/s Alia
(Proprietor)
M/s Alia
Proprietorship firm
Balance sheet as on 31.03…
Liabilities 2027 Assets 2027
Capital Account Fixed Assets
2,245,560. 39,038.
Opening 00 WDV 00
1,408,364. 5,856.
Add: Net Profits 00 Less: Depreciation 00
1,200,000. 33,182.
Less: Drawings 00 00
2,453,924.
00
2,000,000. 1,400,000.
CC Limit 00 Gold/Other Investment 00
Current Assets
Other Current liabilities
156,100. 386,000.
Sundry Creditors 00 Sundry Debtors 00
2,705,000.
Closing stock 00
85,842.
Cash & Bank Bal 00
4,610,024. 4,610,024.
00 00
M/s Alia
(Proprietor)
M/s Alia
Proprietorship firm
Trading and Profit & Loss Account for the period ending as on 31.03…
Particulars 2027 Particulars 2027
2,652,000. 11,880,000.
To Opening Stock 00 By Sales 00
8,743,680. 2,705,000.
To Purchases 00 By Closing Stock 00
3,189,320.
To Gross Profit 00
14,585,000. 14,585,000.
00 00
385,900.
To Sell & Adm Exp 00
370,400. 3,189,320.
To Employee Benefit 00 By Gross Profit 00
5,856.
To Depreciation 00
225,000.
To Finance Exp 00
793,800.
Rent Exp 00
1,408,364.
To Net Profits 00
3,189,320. 3,189,320.
00 00
M/s Alia
(Proprietor)
Assessment of Working Capital Limit
MPBF Method
2025 2026 2027
2,962,322.0 3,109,522.0 3,176,842.0
CA A 0 0 0
150,000.0 153,000.0 156,100.0
CL B 0 0 0
2,812,322.0 2,956,522.0 3,020,742.0
GAP D=A-B 0 0 0
812,322.0 956,522.0 1,020,742.0
NWC C 0 0 0
740,580.5 777,380.5 794,210.5
25% E 0 0 0
2,000,000.0 2,000,000.0 2,000,000.0
D-C 0 0 0
2,071,741.5 2,179,141.5 2,226,531.5
D-E 0 0 0
2,000,000.0 2,000,000.0 2,000,000.0
MPBF 0 0 0
Ratio Analysis
Particulars
2025 2026 2027
90.0 108.0 118.8
कुल बिक्रीNet Sales
0 0 0
(निर्यात बिक्री)(Export Sales)
पीबीटी/नेट बिक्री (%) 11.6 11.6 11.
PBT/Net Sales (%) 9 9 85
कर अदायगी के बाद लाभ 10.5 12.6 14.
Profit after tax 2 2 08
0.3 0.3 0.3
पीबीडीआइटी/टीए PBDIT/TA
1 4 6
10.5 12.6 14.
नकद उपचय/Cash Accrual
7 9 14
19.5 22.4 24.
प्रदत्त पूंजी/Paid up capital
8 6 54
19.5 22.4 24.
टीएनडब्ल्यू/TNW
8 6 54
समायोजित/टीएन डब्ल्यू Adjusted 19.5 22.4 24.
TNW 8 6 54
1.1 0.9 0.8
टीओएल /टीएनडब्ल्यू TOL/TNW
0 6 8
टीओएल/ समायोजित टीओएल 1.1 0.9 0.8
TOL/Adjusted TNW 0 6 8
डीईआर /DER
1.3 1.4 1.4
वर्तमान अनुमात /Current Ratio
8 4 7
