ASSESSMENT FOR WORKING CAPITAL REQUIREMENTS

FORM II:OPERATING STATMENT

NAME: P&R AGRI ENERGY PRIVATE LIMITED (Amount-Rs in lacs)

estimate for the year ended/ending

PARTICULARS 2016-17 2017-18 2018-19 2019-20 2020-21

ACTUAL PROVISIONAL PROJECTED PROJECTED PROJECTED

1. Gross Sales

(i) Sales - Value - 0.00 0.00 900.00 1080.00 1188.00

(ii) Other Misc. Receipts 0.65 0.00 0.00 0.00 0.00

Total Income 0.65 0.00 900.00 1080.00 1188.00

2.Less excise duty - - - - -

3.Net sales (1-2) 0.65 0.00 900.00 1080.00 1188.00

net rise (+) or fall (-)in net

sale as compared to previous yr 0.65 -0.65 900.00 180.00 108.00

%age rise (+) or fall (-)in net 100% 100% 100% 20.00% 10.00%
sale as compared to previous yr

5. Cost of Sales

i) Purchases (including 0.00 0.00 640.00 690.00 760.00

store and other items sold)

ii) Carriage 0.00 0.00 0.90 0.90 0.99

iii) Power and fuel 0.00 0.00 4.50 4.95 5.45

iv) Direct labour (Factory 0.00 0.00 300.00 330.00 363.00

wages & salaries)

v) Other mfg.expenses 0.00 0.00 0.00 0.00 0.00

vi) Depreciation 0.00 0.00 0.00 0.00 0.00

Vii) SUB TOTAL (Ito VI) 0.00 0.00 945.40 1025.85 1129.44

viii) Add:Opening stocks Raw material & WIP 0.00 0.00 0.00 90.00 95.00

SUB TOTAL 0.00 0.00 945.40 1115.85 1224.44

ix)Deduct:Closing stocks of Raw Mat. & WIP 0.00 0.00 90.00 95.00 100.00

x) Cost of Production 0.00 0.00 855.40 1020.85 1124.44

NAME: P&R AGRI ENERGY PRIVATE LIMITED

C O N T I N U E D F O R M II

xi) Add Opening Stock of Finished Goods 0.00 0.00 0.00 0.00 0.00

0.00 0.00 855.40 1020.85 1124.44

xii) Deduct Closing Stock of Finished Goods 0.00 0.00 0.00 0.00 0.00

xiii) Cost of Sales 0.00 0.00 855.40 1020.85 1124.44

6. Selling, general and administrative exps. 0.11 0.02 14.00 16.80 18.48

7. Sub Total (5+6) 0.11 0.02 869.40 1037.65 1142.92

8. Operating Profit before Interest (3-7) 0.54 -0.02 30.60 42.35 45.08

9. Interest on Loans +WCL+capital 0.00 0.00 12.00 20.00 20.00

10. Operating Profit after Interest (8-9) 0.54 -0.02 18.60 22.35 25.08

11. i) Add other non operating income

A) Short and Excess 0.00 0.00 0.00 0.00 0.00

B) 0.00 0.00 0.00 0.00 0.00

Sub - Total (Income) 0.00 0.00 0.00 0.00 0.00

ii) Deduct other than non operating expenses

A) Unabsorbed Depriciation,Deffered tax Provision

0.00 0.00 0.00 0.00 0.00
B) Prel. Exp. W/off 0.94 0.94 0.94 0.94 0.96

Sub - Total (Expenses) 0.94 0.94 0.94 0.94 0.96

iii) Net of Other non - operating -0.94 -0.94 -0.94 -0.94 -0.96
income/expenses ( net of 11 (i) & (ii)

12. Profit/Loss before tax 10+11 (iii) -0.40 -0.96 17.66 21.41 24.12

13. Provision for taxes 0.00 0.00 5.51 6.68 7.53

14. Net profit/loss (12-13) -0.40 -0.96 12.15 14.73 16.60

15. (a) 0.00 0.00 0.00 0.00 0.00

(b) Dividend Rate/ Withdrawals 0.00 0.00 0.00 0.00 0.00

16. Retained Profit/Loss (14-15) -0.40 -0.96 12.15 14.73 16.60

17. Retained Profit/Net profit %age 100.00% 100.00% 100.00% 100.00% 100.00%
 Form -III Form -III
ANALYSIS OF BALANCE SHEET

NAME: P&R AGRI ENERGY PRIVATE LIMITED (Amount -Rs in lacs)

As per Balance Sheet as at

2016-17 2017-18 2018-19 2019-20 2020-21

CURRENT LIABILITIES (1) (2) (3) (4) (5)

1. Short term borrowings from

banks (incldg bills purchased
discounted & excess borrowings
placed on repayment basis)

(i) From application bank 0.00 0.00 170.00 170.00 170.00

(ii) From other banks 0.00 0.00 0.00 0.00 0.00

(iii) (of which BP & BD) 0.00 0.00 0.00 0.00 0.00

Sub total (A) 0.00 0.00 170.00 170.00 170.00

2. Short term borrowings from - - - - -

others
3. Sundry creditors (Trade) 123.71 123.63 55.00 57.00 59.00
( Other )

4.Advance payments from customers 0.00 0.00 0.00 0.00 0.00

deposits from dealers

5. Provision for taxation 0.00 0.00 0.00 0.00 0.00

6. Dividend payable 0.00 0.00 0.00 0.00 0.00

7. Other statutory liabilities 0.00 0.00 0.00 0.00 0.00

(due within one year)

8.Deposits/Instalments of term 0.00 0.00 0.00 0.00 0.00

Loans DPGs/Debentures etc. (due
within one year)

9. Other current liabilities 3.31 3.31 4.00 4.10 4.20

& provisions
(due with in one year)

(Specity major items)

Sub total (B) 127.02 126.94 59.00 61.10 63.20

10.TOTAL CURRENT LIABILITIES

127.02 126.94 229.00 231.10 233.20
(total of 1 to 9)
 C O N T I N U E D F O R M III

TERM LIABILITIES (1) (2) (3) (4) (5)

11. Debentures (not maturing 0.00 0.00 0.00 0.00 0.00

within one year)

12. Preference Shares (redeemable 0.00 0.00 0.00 0.00 0.00

after one year)

13. Term loans (excluding in-

stalment payable with in one 0.00 0.00 0.00 0.00 0.00
year)

14. Deferred payment Credits

(Excldg instalments due within 0.00 0.00 0.00 0.00 0.00
one year)

15. Unsecured Loans 10.00 12.00 212.00 212.00 212.00

From freinds & relatives

16. Other term liabilities 0.00 0.00 0.00 0.00 0.00

17. TOTAL TERM LIABILITIES 10.00 12.00 212.00 212.00 212.00

(Total of 11 to 16)

18. TOTAL OUTSIDE LIABILITIES 137.02 138.94 441.00 443.10 445.20

(10 + 17)

NET WORTH

19. Capital 226.14 226.14 226.14 226.14 226.14

i) Additions 0.00 0.00 0.00 0.00 0.00
ii)Drawings 0.00 0.00 0.00 0.00 0.00

226.14 226.14 226.14 226.14 226.14

20. General reserve 6.76 6.36 5.40 17.55 32.28

21. Revaluation Reserve 0.00 0.00 0.00 0.00 0.00

22. Other reserves (excluding 364.21 364.21 364.21 364.21 364.21

provisions)

23. Surplus (+) or deficit (-) -0.40 -0.96 12.15 14.73 16.60
in profit & loss account

24. NET WORTH 596.71 595.75 607.90 622.63 639.23

25. TOTAL LIABILITIES 733.73 734.69 1048.90 1065.73 1084.43

(18 + 24)
NAME: P&R AGRI ENERGY PRIVATE LIMITED FORM-III (Continiued)
ANALYSIS OF BALANCE SHEET
As per balance sheet as at

ASSETS 2016-17 2017-18 2018-19 2019-20 2020-21

CURRENT ASSETS (1) (2) (3) (4) (5)

26. Cash and bank balances 0.15 0.14 1.79 2.56 2.72

27. Investments (other

then long term 0.00 0.00 0.00 0.00 0.00
investments
(i) Government & other
Trustee securities

(ii) Fixed deposits 0.00 0.00 0.00 0.00 0.00

with bank
(Margin money for L/C.)
28. (i) Receivables other
than deferred & 0.00 0.00 210.00 220.00 232.00
exports (incldg bills
purchased & discounted
by banks)
(ii) Export receivables
(incidg bills purchased/ 0.00 0.00 0.00 0.00 0.00
discounted by Banks)

29. Instalments under 0.00 0.00 0.00 0.00 0.00

deferred receivables
(due within one year)

30. Inventory:

(i) Raw materials (incldg

stores & other items used 0.00 0.00 0.00 0.00 0.00
in the process of manufa-
cture)

(ii) Stocks in process 0.00 0.00 90.00 95.00 100.00

(iii) Finsihed goods 0.00 0.00 0.00 0.00 0.00

(iv) Other consumable spares

(a) Imported 0.00 0.00 0.00 0.00 0.00
(b) Indigenous 0.00 0.00 0.00 0.00 0.00

31. Advance to suppliers of

raw materials & stores/ 0.00 0.00 0.00 0.00 0.00
spares

32. Advance payment of taxes 0.00 0.00 0.00 0.00 0.00

33. Other current assets 0.08 0.00 13.50 15.50 18.00

(specify major items)

34. TOTAL CURRENT ASSETS 0.23 0.14 315.29 333.06 352.72

(Total of 26 to 33)
NAME: P&R AGRI ENERGY PRIVATE LIMITED

FIXED ASSETS
35. Gross Block (land &
building ma chinery work 719.71 719.71 719.71 719.71 719.71
in progress)

36. Depreciation to date 0.00 0.00 0.00 0.00 0.00

37. NET BLOCK (35-36) 719.71 719.71 719.71 719.71 719.71

OTHER NON-CURRENT ASSETS

38. Investment/book dabits/ 0.00 0.00 0.00 0.00 0.00

advances/deposits which
are not Current Assets

(i) (a) Investments in sub-

sidiary companies/ 0.00 0.00 0.00 0.00 0.00
affiliates

(b) Others securities 0.00 0.00 0.00 0.00 0.00

(ii) Advances to suppliers

of capital goods & con- 0.00 0.00 0.00 0.00 0.00
tractors

(iii) Deferred receivables (ma- 0.00 0.00 0.00 0.00 0.00

turity exceeding one Yr.

(IV) Other 10.00 12.00 12.00 12.00 12.00

39. Other non-current assets 3.79 2.84 1.90 0.96 0.00

(incldg dues from directots)

41. TOTAL OTHER NON CURRENT 13.79 14.84 13.90 12.96 12.00
ASSETS (Total of 38 to 40)

42. Intangible assets (patents

Goodwill prelim expenses bad/ 0.00 0.00 0.00 0.00 0.00
doubtful debts not prov-
ided for etc.

43. TOTAL ASSETS (Total of 34, 733.73 734.69 1048.90 1065.73 1084.43
37,41 & 42)

44. TANGIBLE NET WORKING(24-42) 596.71 595.75 607.90 622.63 639.23

45. NET WORKING CAPITAL

(17+24) -(37+41+42) to -126.79 -126.80 86.29 101.96 119.52
tally with (34-10)

46. Current Ratio (34/10) 0.00 0.00 1.38 1.44 1.51

47. Total Outside Liabilites

Tangible Net worth(18/44) 0.23 0.23 0.73 0.71 0.70

DIFF. IN B/SHEET 0.00 0.00 0.00 0.00 0.00

 FROM VI: FUNDS FLOW STATEMENT

NAME: P&R AGRI ENERGY PRIVATE LIMITED (Amount-Rs in lacs)

As per balance sheet as at

2016-17 2017-18 2018-19 2019-20 2020-21

(1) (2) (3) (4) (5)

1. SOURCES

a) Net profit (after tax) -0.40 -0.96 12.15 14.73 16.60

b) Depreciation 0.00 0.00 0.00 0.00 0.00

c) Increase in capital 0.00 0.00 0.00 0.00 0.00

d) Increase inTerm Liabilities 10.00 2.00 200.00 0.00 0.00

(incldg public deposits and USL))

e) Decrease in

i) Fixed Assets - - - - -
- -
ii) Other non current assets - - - - -

f) Others - - - - -

g) TOTAL 9.60 1.04 212.15 14.73 16.60

2. USES

A) Net loss - - - - -

b)Decrease in Term liabilities 0.00 0.00 -200.00 0.00 0.00

(incldg public deposits)

c)Increase in:

i) Fixed Assets 719.71 0.00 0.00 0.00 0.00

ii) Other non current assets 10.00 12.00 0.00 0.00 0.00

d)Drawings 0.00 0.00 0.00 0.00 0.00

e) Others 0.00 0.00 0.00 0.00 0.00

f) TOTAL 729.71 12.00 -200.00 0.00 0.00

3. Long Term surplus (+)Deficit -720.11 -10.96 412.15 14.73 16.60
(-) (1-2)
4. Increase/decrease in current
liabilities other than Bank
borrowings 127.02 -0.08 -67.94 2.10 2.10
5. Increase/decrease in current
assets(as per details given
below) 0.23 -0.09 315.15 17.77 19.66
6. Increase/decrease in working
capital gap -126.79 -0.01 383.09 15.67 17.56

7. Net surplus (+)deficit(-) 593.32 10.95 -29.06 0.94 0.96

(Difference of 3 & 6)

8. Increase/decrease in Bank 0.00 0.00 170.00 0.00 0.00

borrowing

INCREASE/DECREASE IN NET SALES 0.65 -0.65 900.00 180.00 108.00

Break-up of (5)

i) Increase /Decrease in Raw

Materials 0.00 0.00 0.00 0.00 0.00

ii) Increase/Decrease in 0.00 0.00 90.00 5.00 5.00

stocks-in-process

iii) Increase/Decrease in finished

Goods 0.00 0.00 0.00 0.00 0.00

iv) Increase/Decrease in recove-

rable
a) Domostic 0.00 0.00 210.00 10.00 12.00

b) Export 0.00 0.00 0.00 0.00 0.00

v) Increase /Decrease in store 0.00 0.00 0.00 0.00 0.00

& spares

vi) Incrase /Decrease in other 0.08 0.00 13.64 3.65 3.27

current assets

TOTAL: 0.08 0.00 313.64 18.65 20.27

NOTE: increase/Decrease under items 4 to 8

as also under break of (4) should be
indicated by (+) (-)
NAME: P&R AGRI ENERGY PRIVATE LIMITED FORM IV
COMPARTIVE STATEMENT OF
CURRENT ASSETS & CURRENT LIABILITIES

2016-17 2017-18 2018-19 2019-20 2020-21

A. CURRENT ASSETS (1) (2) (3) (4) (5)

1) Raw materials (incldg stores

& other items used in the process
of manufacture)

(a) Imported: - - - - -
Months' consumption - - - - -
(b) Indigenous:
Months' consumption 0.00 0.00 0.00 0.00 0.00
DAYS-> 0.00 0.00 0.00 0.00 0.00
2) Other consumable spares exluding 0.00 0.00 0.00 0.00 0.00
those included in 1 above

a) Imported: - - - - -
Months' consumption: - - - - -
b) Indigenous:
month consumption

3)stocks in process 0.00 0.00 90.00 95.00 100.00

month cost of production: DAYS -> 0.00 0.00 38.40 33.97 32.46

4) finished goods 0.00 0.00 0.00 0.00 0.00

month cost of sales: DAYS -> 0.00 0.00 0.00 0.00 0.00

5) Receivable other than export

& defee red receivables (incldg
bills purchase & discounled by
bankes)
month domestics sales excluding 0.00 0.00 210.00 220.00 232.00
da found payment sales. DAYS -> 0.00 0.00 85.17 74.35 71.28

6) Export receivables (incldg bills - - - - -

purch & disc) months export sales

7) Advance to suppliers of raw 0.00 0.00 0.00 0.00 0.00

materials & stores/spares
consumables.

8) Other current assets incl.

cash & bank balances & de- 0.23 0.14 15.29 17.29 20.72
ferred receivables due within DAYS -> 0.00 0.00 6.20 5.84 6.37
one year (specily major items)

9) TOTAL CURRENT ASSETS 0.23 0.14 315.29 332.29 352.72

(To agree with item 34 in from iii)
B. CURRENT LIABILITIES
(Other than bank borrowings for
working capital)

10) Creditors for purchase of raw 123.71 123.63 55.00 57.00 59.00
materials stores & consumable spares
DAYS -> 0.00 0.00 31.37 30.15 28.34
month purchase.

11) Advances from customers 0.00 0.00 0.00 0.00 0.00

12) Statutory liabilities 0.00 0.00 0.00 0.00 0.00

13) Other current liabilities(specity

major items)short term borrowing,
unsecured loans,dividend(payable,
instalments of TL,DPG public 3.31 3.31 4.00 4.10 4.20
deposits,debentures ,etc.

14) TOTAL 127.02 126.94 59.00 61.10 63.20

(To agree with sub total B-Form III)

 COMPUTATION OF MAXIMUM PERMISSIBLE
Bank Finance For Working Capital

NAME: P&R AGRI ENERGY PRIVATE LIMITED

As per balance sheet as at

2016-17 2017-18 2018-19 2019-20 2020-21

(1) (2) (3) (4) (5)

1.Total current Assets 0.23 0.14 315.29 333.06 352.72

(34in form iii)

2. Other current liabilities

(Other than bank borrowing) 127.02 126.94 59.00 61.10 63.20
(14 of form iv)

3. Working capital Gap -126.79 -126.80 256.29 271.96 289.52

9WCG) (1-2)

4. Min stipulated net working capital

i.e. 25% of WCG/25% of total current
assets as the case may be depending
upon the method of lending being applied.
(Export receivables to be excluded 0.06 0.04 78.82 83.27 88.18
under both methods)

5. Actual/projected net working -126.79 -126.80 86.29 101.96 119.52

capital(45 in form III)

6. Item 3 minus item 4 -126.85 -126.84 177.47 188.70 201.34

7. Item 3 minus item 5 0.00 0.00 170.00 170.00 170.00

8. Maximum permisible bank loan -126.85 -126.84 170.00 170.00 170.00

(item 6 or 7 whichever is lower)

9. Excess borrowing representing short

fall in NWC NIL NIL NIL NIL NIL
(4-5)