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Suresh Chat BS

The document presents the estimated and projected financial statements for M/S Suresh Chat Bhandar for the years ending March 31, 2026, 2027, and 2028, including balance sheets and profit & loss accounts. It outlines liabilities, assets, sales, expenses, and net profits, indicating a growth trend in sales and profits over the projected years. Additionally, it includes an analysis of working capital and financial ratios, highlighting the company's financial health and operational efficiency.

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cajitendrasrivastava
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4 views9 pages

Suresh Chat BS

The document presents the estimated and projected financial statements for M/S Suresh Chat Bhandar for the years ending March 31, 2026, 2027, and 2028, including balance sheets and profit & loss accounts. It outlines liabilities, assets, sales, expenses, and net profits, indicating a growth trend in sales and profits over the projected years. Additionally, it includes an analysis of working capital and financial ratios, highlighting the company's financial health and operational efficiency.

Uploaded by

cajitendrasrivastava
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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M/S SURESH CHAT BHANDAR

CHHATOH , NASIRABAD ,RAEBARELI


ESTIMATED BALANCE SHEET AS ON 31.03.2026
LAIBILITIES AMOUNT ASSETS AMOUNT
Prop.Capital A/C FIXED ASSETS
Furniture & Fixture :
Opening Balance 6,83,140.89 Opening Balance 1,32,415.00
Add:-Net Profit 4,61,365.50 Less: Deprecation @10% 13,241.50 1,19,173.50
11,44,506.39
Less: Drawings 3,60,000.00 7,84,506.39 Current Assets & advances:
Closing Stock 6,75,000.00
Current Laibilities & Provision Sundry Debitors & Advances 1,82,857.00
Sundry Creditors 35000.00 Cash & Bank 3,42,475.89
CC 5,00,000.00

Total 13,19,506.39 Total 13,19,506.39


-

M/S SURESH CHAT BHANDAR

Proprietor
M/S SURESH CHAT BHANDAR
CHHATOH , NASIRABAD ,RAEBARELI
ESTIMATED TRADING and PROFIT & LOSS A/C FOR THE YEAR ENDING 31.03.2026
PARTICULARS AMOUNT PARTICULARS AMOUNT
To Opening Stock 4,23,428.00 By Sales 26,00,000.00
To Purchase 18,50,000.00 By Closing Stock 6,75,000.00
To Gross Profit c/d 10,01,572.00
32,75,000.00 32,75,000.00

To Salary & Wages 3,25,000.00 To Gross Profit c/d 10,01,572.00


To Shop Exp. 85,000.00
To Printing & Stationery 5,412.00
To Electricity Exp. 17,806.00
To Bank Chargse and Int. 35,000.00
To Business Promotion Exp. 35,000.00
To Travelling & Conveyance 10,853.00
To Vehicle Running Exp 5,684.00
To Misc. Expenses 7,210.00
To Depreciation 13,241.50
To Net profit 4,61,365.50

Total 10,01,572.00 Total 10,01,572.00


-

M/S SURESH CHAT BHANDAR

Proprietor
M/S SURESH CHAT BHANDAR
CHHATOH , NASIRABAD ,RAEBARELI
PROJECTED BALANCE SHEET AS ON 31.03.2027
LAIBILITIES AMOUNT ASSETS AMOUNT
Prop.Capital A/C FIXED ASSETS
Furniture & Fixture :
Opening Balance 7,84,506.39 Opening Balance 1,19,173.50
Add.Net Profit 5,09,583.00 Less: Deprecation @10% 11,917.00 1,07,256.50
12,94,089.39
Less: Drawings 5,25,000.00 7,69,089.39 Current Assets & advances:
Closing Stock 8,00,000.00
Secured Loan Sundry Debitors & Advances 1,85,000.00
Proposed Cash Credit 5,00,000.00 Cash & Bank 3,26,832.89

Current Laibilities & Provision


Sundry Creditors 1,50,000.00

Total 14,19,089.39 Total 14,19,089.39


-

M/S SURESH CHAT BHANDAR

Proprietor
M/S SURESH CHAT BHANDAR
CHHATOH , NASIRABAD ,RAEBARELI
PROJECTED TRADING and PROFIT & LOSS A/C FOR THE YEAR ENDING 31.03.2027
PARTICULARS AMOUNT PARTICULARS AMOUNT
To Opening Stock 6,75,000.00 By Sales 30,00,000.00
To Purchase 19,50,000.00 By Closing Stock 8,00,000.00
To Gross Profit c/d 11,75,000.00
38,00,000.00 38,00,000.00
To Salary & Wages 3,60,000.00 To Gross Profit c/d 11,75,000.00
To Shop Exp. 1,00,000.00
To Printing & Stationery 7,500.00
To Electricity Exp. 20,000.00
To Bank Chargse and Int. 65,000.00
To Business Promotion Exp. 12,500.00
To Travelling & Conveyance 8,500.00
To Vehicle Running Exp 65,000.00
To Misc. Expenses 15,000.00
To Depreciation 11,917.00
To Net profit 5,09,583.00

Total 11,75,000.00 Total 11,75,000.00


-

M/S SURESH CHAT BHANDAR

Proprietor
M/S SURESH CHAT BHANDAR
CHHATOH , NASIRABAD ,RAEBARELI
PROJECTED BALANCE SHEET AS ON 31.03.2028
LAIBILITIES AMOUNT ASSETS AMOUNT
Prop.Capital A/C FIXED ASSETS
Furniture & Fixture :
Opening Balance 7,69,089.39 Opening Balance 1,07,256.50
Add.Net Profit 6,74,874.00 Less: Deprecation @10% 10,726.00 96,530.50
14,43,963.39
Less: Drawings 5,75,000.00 8,68,963.39 Current Assets & advances:
Closing Stock 10,50,000.00
Secured Loan Sundry Debitors & Advances 1,50,000.00
Proposed Cash Credit 5,00,000.00 Cash & Bank 2,22,432.89

Current Laibilities & Provision


Sundry Creditors 1,50,000.00

Total 15,18,963.39 Total 15,18,963.39


-

M/S SURESH CHAT BHANDAR

Proprietor
M/S SURESH CHAT BHANDAR
CHHATOH , NASIRABAD ,RAEBARELI
PROJECTED TRADING and PROFIT & LOSS A/C FOR THE YEAR ENDING 31.03.2028
PARTICULARS AMOUNT PARTICULARS AMOUNT
To Opening Stock 8,00,000.00 By Sales 32,00,000.00
To Purchase 20,00,000.00 By Closing Stock 10,50,000.00
To Gross Profit c/d 14,50,000.00

42,50,000.00 42,50,000.00
To Salary & Wages 4,20,000.00 To Gross Profit c/d 14,50,000.00
To Shop Exp. 1,25,000.00
To Printing & Stationery 10,000.00
To Electricity Exp. 22,500.00
To Bank Chargse and Int. 65,000.00
To Business Promotion Exp. 15,000.00
To Travelling & Conveyance 12,500.00
To Vehicle Running Exp 74,400.00
To Misc. Expenses 20,000.00
To Depreciation 10,726.00
To Net profit 6,74,874.00

Total 14,50,000.00 Total 14,50,000.00


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M/S SURESH CHAT BHANDAR

Proprietor
A. COMMENT ON WC ASSESSMENT
Name of Party M/S SURESH CHAT BHANDAR
CHHATOH , NASIRABAD ,RAEBARELI
a) Inventory/ Receivables/Creditors Levels
31.03.2026 31.03.2027 31.03.2028
Estimated Projected Projected
RM - - -
STORES & SPARES - - -
WIP - - -
FG 8.05 8.00 10.50
RECEIVABLE 1.20 1.85 1.50
SUNDRY CREDITORS 0.50 1.50 1.50

B. COMPUTATION OF MPBF
31.03.2026 31.03.2027 31.03.2028
Estimated Projected Projected
GROSS SALES 32.35 30.00 32.00
NET SALES 32.35 30.00 32.00

RM CONSUMED - - -
COST OF PRODUCTION 30.92 19.62 20.11
COST OF SALES 22.87 18.37 17.61
NWC 3.45 6.62 7.72

1. CURRENT ASSETS:
RM - - -
WIP - - -
FG 6.75 8.00 10.50
RECEIVABLE 1.83 1.85 1.50
OTHER CURRENT ASSETS 3.42 3.27 2.22
TOTAL CURRENT ASSETS 12.00 13.12 14.22
2. CURRENT LIABILITY:
S.CREDITORS 0.50 1.50 1.50
OTHER CUR. LIAB 0.00 0.00 0.00
TOTAL CUR LIAB 0.50 1.50 1.50

3. WORKING CAPITAL GAP 11.50 11.62 12.72


25% OF CA 2.88 2.90 3.18
ACTUAL /PROJ.NWC 3.45 6.62 7.72

4. Actual /Projected Bank Borrowing 5.00 5.00 5.00


5. Total Current Liability(2-4) -4.50 -3.50 -3.50
6. Actual Project Net working Capital(1-5) 16.50 16.62 17.72
7. Minimum Stipulated Net Working Capital
(25% of 3 or 1 as case may be) 2.88 2.90 3.18
8. 3-7 8.63 8.71 9.54
9. 3-4 6.50 6.62 7.72
10. Maximum permissible bank finance(lower
of 8 or 9) 6.50 6.62 7.72

11. Excess Borrowings ( Representing shortfall


- - -
in Net working capital to be converted into
working capital Term Loan (7-6)
OR NAYAK COMMITTEE NORMS

1. Projected Sales
2. Working Capital @25% of Projected Sales 8.09 7.50 8.00
Less : Margin 5% of the above point 1 0.40 0.38 0.40
7.68 7.13 7.60
3. 75% of Stock Value 5.06 6.00 7.88
Bank Finance ( Subject to 75% of Total Stock
Value) 5.00 5.00 5.00
ANALYSIS OF PROJECTED FINANCIAL STATEMENT
Name of Party - M/S SURESH CHAT BHANDAR
CHHATOH , NASIRABAD ,RAEBARELI
31.03.2026 31.03.2027 31.03.2028
Estimated Projected Projected
1. GROSS SALES 26 30 32
Less : GST - - -
NET SALES 26.00 30.00 32.00

2. Manufacturing Expenses ( such as value of R.M


, Stores, Power & Fuel consumed, Direct labour,
Repairs and maintenance etc.) 19 20 20
3. DEPRECIATION 0.13 0.12 0.11

4. Net change (+/-) in value of opening & closing


stock of work -in-progress - - -
5. Cost of production ( 2+3+4) 19 20 20
6. Net change (+/-) in value of opening & closing
stock of finished goods (2.52) (1.25) (2.50)
7. Cost of sales (5+6) 16.12 18.37 17.61
8. Gross Profit (1-7) 9.88 11.63 14.39
9- Interest - 0.65 0.74
10. Selling General & Admin. Expenses 5.27 5.89 6.90
11. Operating Profit ( 8-9-10) 4.61 5.10 6.749
12- Other Income - - -
13. Other Expenses - - -
14. Profit Before Tax (11+12-13) 4.61 5.10 6.749
15. Pro. For dev. Rebate Res/Invest. Allow. - - -
16. Net Profit before Tax (14-15) 4.61 5.10 6.749
17. Prov. For Taxes - - -
18. Net Profit (16-17) 4.61 5.10 6.749
19. Div. Payable/paid-withdrawals - - -
20. Cash Profit (16+3+15) 4.75 5.2 6.856
21. Funds Retained in Business (20-17-19) 4.75 5.22 6.856
RATIO ANALYSIS
22. Current Ratio 2.24 2.02 2.19
23. Debt Equity Ratio 0.64 0.65 0.58
24. Gross profit/Net sales (%) 38 39 45
25. Net Profit/ Tangible Networth (%) 58.81 66.26 77.66
26. Inventory/Net sales ( in No. of Days) 94.76 97.33 119.77
27. Receivable/Gross Sales (in No. of days) 26 23 17
28. Sundry Creditors/Purchases ( in no. of days) 7 27 27
ANALYSIS OF PROJECTED FINANCIAL STATEMENT
Name of Party - M/S SURESH CHAT BHANDAR
CHHATOH , NASIRABAD ,RAEBARELI
31.03.2026 31.03.2027 31.03.2028
ASSETS Estimated Projected Projected
Current Assets
CASH & BANK BALANCE 3.42 3.27 2.22
Sundry DEBTORS 1.83 1.85 1.50
Inventory 6.75 8.00 10.50
Advance to supplier 0.00 0.00 0.00
Advance payment of tax 0.00 0.00 0.00
Other current Assets 0.00 0.00 0.00
A. Total Current Assets 12.00 13.12 14.22
Current Liability
Short term Borrowing from bank 5.00 5.00 5.00
Sundry Creditors 0.35 1.50 1.50
Advance payment From customers 0.00 0.00 0.00
Provision for Taxation 0.00 0.00 0.00
Other current Liability 0.00 0.00 0.00
B. Total Current Liability 5.35 6.50 6.50
Fixed Assets
Gross Block 1.32 1.19 1.07
Less : Depreciation 0.13 0.12 0.11
C. Net Block 1.19 1.07 0.97

Term Liabilities( Other than fund borrowed from 0 0 0


groups, cos. Directors,friend,family members)
Debentures/Redeemable Pref.shares 0 0 0
Term loan from bank/ fin. Institution 0 0 0
Derered Credits 0 0 0

0 0 0
Other term liabilities
D. Total Term Liabilities 0 0 0
E. Intangible Assets (like goodwill patents etc.) 0 0 0
F. Contribution to working capital (A-B) 6.65 6.62 7.72
G. Contribution to Fixed Capital( C+E-D) 1.19 1.07 0.97
H. Fund Invested in Business (F+G) 7.85 7.69 8.69
I. Fund Invested outside Business - Ingroup
Cos.Non Current Assets, Investments in Shares 0 0 0
etc.
J. Fund Borrowed from group cos. Director,
0 0 0
friend, family members
K. Tangible Networth (H+I-J-E) 7.85 7.69 8.69
L. Total Assets ( A+C+E+I) 13.20 14.19 15.19
M. Total Liabilities (B+D+J+K) 13.20 14.19 15.19

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