Sr. no.

Date D-MMM-YY Cash outflow Particulars Amount

Assumed date of appointment
1 4/1/2022 Tuition fees for CAT Preparation ₹ 50,000.00
2 10/1/2022 Cost of exams and admission process ₹ 55,000.00
3 5/1/2023 Purchase of goods (Laptop, Electronics, Apparels, etc.) ₹ 100,000.00
4 7/1/2023 Term - I Fees ₹ 690,000.00
5 10/1/2023 Term - II Fees ₹ 375,000.00
6 1/1/2024 Term - III Fees ₹ 365,000.00
8 7/1/2024 Term - IV Fees ₹ 539,000.00
9 10/1/2024 Term - V Fees ₹ 320,000.00
10 1/1/2025 Term - VI Fees ₹ 300,000.00
11 3/31/2025 Living Expenses (2023-2025) ₹ 300,000.00
12 3/31/2025 Travelling Expenses (2023-2025) ₹ 100,000.00
13 Cash outflow
14
 Days for Interest Total Loan Value of Fixed
Date of job including Asset
appointment 1- Equity accrued (Diploma) as
Cumulative CF Jun-2025 Interest at10% contribution interest on 1-June 2025
1-Jun-25 ₹ 3,530,765.75
₹ 50,000.00 ₹ 0.00
₹ 105,000.00 ₹ 0.00
₹ 205,000.00 ₹ 0.00 ₹ 205,000.00
₹ 895,000.00 701 ₹ 132,517.81 ₹ 822,517.81
₹ 1,270,000.00 609 ₹ 62,568.49 ₹ 437,568.49
₹ 1,635,000.00 517 ₹ 51,700.00 ₹ 416,700.00
₹ 2,174,000.00 335 ₹ 49,469.86 ₹ 588,469.86
₹ 2,494,000.00 243 ₹ 21,304.11 ₹ 341,304.11
₹ 2,794,000.00 151 ₹ 12,410.96 ₹ 312,410.96
₹ 3,094,000.00 62 ₹ 5,095.89 ₹ 305,095.89
₹ 3,194,000.00 62 ₹ 1,698.63 ₹ 101,698.63
₹ 3,194,000.00 -
-
 Balance Sheet as on 01.06.2025
Liabilities Amount Assets Amount
Equity ₹ 205,000 PGDM ₹ 3,530,765.75
Debt ₹ 3,325,765.75
Total Liability ₹ 3,530,765.75 Total Assets ₹ 3,530,765.75

Debt-to-Equity 16.22
 When 30% of the salary is used for repayment

Gross Income ₹ 3,000,000

Tax ₹ 600,000
Personal Expenditure ₹ 1,500,000 Installment ₹ 75,000
Annual Loan Repayment ₹ 900,000 Period (in mnths) 56
Monthly Loan Repayment ₹ 75,000

Date (MM/DD/YYYY) Opening Balance Interest Amount Paid Closing Balance

7/1/2025 ₹ 3,325,765.75 ₹ 27,603.86 ₹ 75,000.00 ₹ 3,278,369.61
8/1/2025 ₹ 3,278,369.61 ₹ 27,210.47 ₹ 75,000.00 ₹ 3,230,580.08
9/1/2025 ₹ 3,230,580.08 ₹ 26,813.81 ₹ 75,000.00 ₹ 3,182,393.89
10/1/2025 ₹ 3,182,393.89 ₹ 26,413.87 ₹ 75,000.00 ₹ 3,133,807.76
11/1/2025 ₹ 3,133,807.76 ₹ 26,010.60 ₹ 75,000.00 ₹ 3,084,818.37
12/1/2025 ₹ 3,084,818.37 ₹ 25,603.99 ₹ 75,000.00 ₹ 3,035,422.36
1/1/2026 ₹ 3,035,422.36 ₹ 25,194.01 ₹ 75,000.00 ₹ 2,985,616.36
2/1/2026 ₹ 2,985,616.36 ₹ 24,780.62 ₹ 75,000.00 ₹ 2,935,396.98
3/1/2026 ₹ 2,935,396.98 ₹ 24,363.79 ₹ 75,000.00 ₹ 2,884,760.77
4/1/2026 ₹ 2,884,760.77 ₹ 23,943.51 ₹ 75,000.00 ₹ 2,833,704.29
5/1/2026 ₹ 2,833,704.29 ₹ 23,519.75 ₹ 75,000.00 ₹ 2,782,224.03
6/1/2026 ₹ 2,782,224.03 ₹ 23,092.46 ₹ 75,000.00 ₹ 2,730,316.49
7/1/2026 ₹ 2,730,316.49 ₹ 22,661.63 ₹ 75,000.00 ₹ 2,677,978.12
8/1/2026 ₹ 2,677,978.12 ₹ 22,227.22 ₹ 75,000.00 ₹ 2,625,205.34
9/1/2026 ₹ 2,625,205.34 ₹ 21,789.20 ₹ 75,000.00 ₹ 2,571,994.54
10/1/2026 ₹ 2,571,994.54 ₹ 21,347.55 ₹ 75,000.00 ₹ 2,518,342.10
11/1/2026 ₹ 2,518,342.10 ₹ 20,902.24 ₹ 75,000.00 ₹ 2,464,244.34
12/1/2026 ₹ 2,464,244.34 ₹ 20,453.23 ₹ 75,000.00 ₹ 2,409,697.57
1/1/2027 ₹ 2,409,697.57 ₹ 20,000.49 ₹ 75,000.00 ₹ 2,354,698.06
2/1/2027 ₹ 2,354,698.06 ₹ 19,543.99 ₹ 75,000.00 ₹ 2,299,242.05
3/1/2027 ₹ 2,299,242.05 ₹ 19,083.71 ₹ 75,000.00 ₹ 2,243,325.76
4/1/2027 ₹ 2,243,325.76 ₹ 18,619.60 ₹ 75,000.00 ₹ 2,186,945.36
5/1/2027 ₹ 2,186,945.36 ₹ 18,151.65 ₹ 75,000.00 ₹ 2,130,097.01
6/1/2027 ₹ 2,130,097.01 ₹ 17,679.81 ₹ 75,000.00 ₹ 2,072,776.81
7/1/2027 ₹ 2,072,776.81 ₹ 17,204.05 ₹ 75,000.00 ₹ 2,014,980.86
8/1/2027 ₹ 2,014,980.86 ₹ 16,724.34 ₹ 75,000.00 ₹ 1,956,705.20
9/1/2027 ₹ 1,956,705.20 ₹ 16,240.65 ₹ 75,000.00 ₹ 1,897,945.86
10/1/2027 ₹ 1,897,945.86 ₹ 15,752.95 ₹ 75,000.00 ₹ 1,838,698.81
11/1/2027 ₹ 1,838,698.81 ₹ 15,261.20 ₹ 75,000.00 ₹ 1,778,960.01
12/1/2027 ₹ 1,778,960.01 ₹ 14,765.37 ₹ 75,000.00 ₹ 1,718,725.37
1/1/2028 ₹ 1,718,725.37 ₹ 14,265.42 ₹ 75,000.00 ₹ 1,657,990.79
2/1/2028 ₹ 1,657,990.79 ₹ 13,761.32 ₹ 75,000.00 ₹ 1,596,752.12
3/1/2028 ₹ 1,596,752.12 ₹ 13,253.04 ₹ 75,000.00 ₹ 1,535,005.16
4/1/2028 ₹ 1,535,005.16 ₹ 12,740.54 ₹ 75,000.00 ₹ 1,472,745.70
5/1/2028 ₹ 1,472,745.70 ₹ 12,223.79 ₹ 75,000.00 ₹ 1,409,969.49
6/1/2028 ₹ 1,409,969.49 ₹ 11,702.75 ₹ 75,000.00 ₹ 1,346,672.24
 7/1/2028 ₹ 1,346,672.24 ₹ 11,177.38 ₹ 75,000.00 ₹ 1,282,849.62
8/1/2028 ₹ 1,282,849.62 ₹ 10,647.65 ₹ 75,000.00 ₹ 1,218,497.27
9/1/2028 ₹ 1,218,497.27 ₹ 10,113.53 ₹ 75,000.00 ₹ 1,153,610.80
10/1/2028 ₹ 1,153,610.80 ₹ 9,574.97 ₹ 75,000.00 ₹ 1,088,185.77
11/1/2028 ₹ 1,088,185.77 ₹ 9,031.94 ₹ 75,000.00 ₹ 1,022,217.71
12/1/2028 ₹ 1,022,217.71 ₹ 8,484.41 ₹ 75,000.00 ₹ 955,702.12
1/1/2029 ₹ 955,702.12 ₹ 7,932.33 ₹ 75,000.00 ₹ 888,634.44
2/1/2029 ₹ 888,634.44 ₹ 7,375.67 ₹ 75,000.00 ₹ 821,010.11
3/1/2029 ₹ 821,010.11 ₹ 6,814.38 ₹ 75,000.00 ₹ 752,824.49
4/1/2029 ₹ 752,824.49 ₹ 6,248.44 ₹ 75,000.00 ₹ 684,072.94
5/1/2029 ₹ 684,072.94 ₹ 5,677.81 ₹ 75,000.00 ₹ 614,750.74
6/1/2029 ₹ 614,750.74 ₹ 5,102.43 ₹ 75,000.00 ₹ 544,853.17
7/1/2029 ₹ 544,853.17 ₹ 4,522.28 ₹ 75,000.00 ₹ 474,375.46
8/1/2029 ₹ 474,375.46 ₹ 3,937.32 ₹ 75,000.00 ₹ 403,312.77
9/1/2029 ₹ 403,312.77 ₹ 3,347.50 ₹ 75,000.00 ₹ 331,660.27
10/1/2029 ₹ 331,660.27 ₹ 2,752.78 ₹ 75,000.00 ₹ 259,413.05
11/1/2029 ₹ 259,413.05 ₹ 2,153.13 ₹ 75,000.00 ₹ 186,566.18
12/1/2029 ₹ 186,566.18 ₹ 1,548.50 ₹ 75,000.00 ₹ 113,114.68
1/1/2030 ₹ 113,114.68 ₹ 938.85 ₹ 75,000.00 ₹ 39,053.53
2/1/2030 ₹ 39,053.53 ₹ 324.14 ₹ 75,000.00 ₹ 0.00
 When 25% of the salary is used for repayment

Gross Income ₹ 3,000,000

Tax ₹ 600,000
Personal Expenditure ₹ 1,500,000 Installment
Annual Loan Repayment ₹ 750,000 Period (in mnths)
Monthly Loan Repayment ₹ 62,500

Date (MM/DD/YYYY) Opening Balance Interest Amount Paid

7/1/2025 ₹ 3,325,765.75 ₹ 27,603.86 ₹ 62,500.00
8/1/2025 ₹ 3,290,869.61 ₹ 27,314.22 ₹ 62,500.00
9/1/2025 ₹ 3,255,683.83 ₹ 27,022.18 ₹ 62,500.00
10/1/2025 ₹ 3,220,206.00 ₹ 26,727.71 ₹ 62,500.00
11/1/2025 ₹ 3,184,433.71 ₹ 26,430.80 ₹ 62,500.00
12/1/2025 ₹ 3,148,364.51 ₹ 26,131.43 ₹ 62,500.00
1/1/2026 ₹ 3,111,995.94 ₹ 25,829.57 ₹ 62,500.00
2/1/2026 ₹ 3,075,325.50 ₹ 25,525.20 ₹ 62,500.00
3/1/2026 ₹ 3,038,350.71 ₹ 25,218.31 ₹ 62,500.00
4/1/2026 ₹ 3,001,069.02 ₹ 24,908.87 ₹ 62,500.00
5/1/2026 ₹ 2,963,477.89 ₹ 24,596.87 ₹ 62,500.00
6/1/2026 ₹ 2,925,574.76 ₹ 24,282.27 ₹ 62,500.00
7/1/2026 ₹ 2,887,357.03 ₹ 23,965.06 ₹ 62,500.00
8/1/2026 ₹ 2,848,822.09 ₹ 23,645.22 ₹ 62,500.00
9/1/2026 ₹ 2,809,967.31 ₹ 23,322.73 ₹ 62,500.00
10/1/2026 ₹ 2,770,790.04 ₹ 22,997.56 ₹ 62,500.00
11/1/2026 ₹ 2,731,287.60 ₹ 22,669.69 ₹ 62,500.00
12/1/2026 ₹ 2,691,457.29 ₹ 22,339.10 ₹ 62,500.00
1/1/2027 ₹ 2,651,296.38 ₹ 22,005.76 ₹ 62,500.00
2/1/2027 ₹ 2,610,802.14 ₹ 21,669.66 ₹ 62,500.00
3/1/2027 ₹ 2,569,971.80 ₹ 21,330.77 ₹ 62,500.00
4/1/2027 ₹ 2,528,802.57 ₹ 20,989.06 ₹ 62,500.00
5/1/2027 ₹ 2,487,291.63 ₹ 20,644.52 ₹ 62,500.00
6/1/2027 ₹ 2,445,436.15 ₹ 20,297.12 ₹ 62,500.00
7/1/2027 ₹ 2,403,233.27 ₹ 19,946.84 ₹ 62,500.00
8/1/2027 ₹ 2,360,680.10 ₹ 19,593.64 ₹ 62,500.00
9/1/2027 ₹ 2,317,773.75 ₹ 19,237.52 ₹ 62,500.00
10/1/2027 ₹ 2,274,511.27 ₹ 18,878.44 ₹ 62,500.00
11/1/2027 ₹ 2,230,889.71 ₹ 18,516.38 ₹ 62,500.00
12/1/2027 ₹ 2,186,906.10 ₹ 18,151.32 ₹ 62,500.00
1/1/2028 ₹ 2,142,557.42 ₹ 17,783.23 ₹ 62,500.00
2/1/2028 ₹ 2,097,840.65 ₹ 17,412.08 ₹ 62,500.00
3/1/2028 ₹ 2,052,752.72 ₹ 17,037.85 ₹ 62,500.00
4/1/2028 ₹ 2,007,290.57 ₹ 16,660.51 ₹ 62,500.00
5/1/2028 ₹ 1,961,451.08 ₹ 16,280.04 ₹ 62,500.00
6/1/2028 ₹ 1,915,231.13 ₹ 15,896.42 ₹ 62,500.00
 7/1/2028 ₹ 1,868,627.54 ₹ 15,509.61 ₹ 62,500.00
8/1/2028 ₹ 1,821,637.15 ₹ 15,119.59 ₹ 62,500.00
9/1/2028 ₹ 1,774,256.74 ₹ 14,726.33 ₹ 62,500.00
10/1/2028 ₹ 1,726,483.07 ₹ 14,329.81 ₹ 62,500.00
11/1/2028 ₹ 1,678,312.88 ₹ 13,930.00 ₹ 62,500.00
12/1/2028 ₹ 1,629,742.88 ₹ 13,526.87 ₹ 62,500.00
1/1/2029 ₹ 1,580,769.74 ₹ 13,120.39 ₹ 62,500.00
2/1/2029 ₹ 1,531,390.13 ₹ 12,710.54 ₹ 62,500.00
3/1/2029 ₹ 1,481,600.67 ₹ 12,297.29 ₹ 62,500.00
4/1/2029 ₹ 1,431,397.96 ₹ 11,880.60 ₹ 62,500.00
5/1/2029 ₹ 1,380,778.56 ₹ 11,460.46 ₹ 62,500.00
6/1/2029 ₹ 1,329,739.02 ₹ 11,036.83 ₹ 62,500.00
7/1/2029 ₹ 1,278,275.86 ₹ 10,609.69 ₹ 62,500.00
8/1/2029 ₹ 1,226,385.55 ₹ 10,179.00 ₹ 62,500.00
9/1/2029 ₹ 1,174,064.55 ₹ 9,744.74 ₹ 62,500.00
10/1/2029 ₹ 1,121,309.28 ₹ 9,306.87 ₹ 62,500.00
11/1/2029 ₹ 1,068,116.15 ₹ 8,865.36 ₹ 62,500.00
12/1/2029 ₹ 1,014,481.51 ₹ 8,420.20 ₹ 62,500.00
1/1/2030 ₹ 960,401.71 ₹ 7,971.33 ₹ 62,500.00
2/1/2030 ₹ 905,873.04 ₹ 7,518.75 ₹ 62,500.00
3/1/2030 ₹ 850,891.79 ₹ 7,062.40 ₹ 62,500.00
4/1/2030 ₹ 795,454.19 ₹ 6,602.27 ₹ 62,500.00
5/1/2030 ₹ 739,556.46 ₹ 6,138.32 ₹ 62,500.00
6/1/2030 ₹ 683,194.78 ₹ 5,670.52 ₹ 62,500.00
7/1/2030 ₹ 626,365.30 ₹ 5,198.83 ₹ 62,500.00
8/1/2030 ₹ 569,064.13 ₹ 4,723.23 ₹ 62,500.00
9/1/2030 ₹ 511,287.36 ₹ 4,243.69 ₹ 62,500.00
10/1/2030 ₹ 453,031.05 ₹ 3,760.16 ₹ 62,500.00
11/1/2030 ₹ 394,291.20 ₹ 3,272.62 ₹ 62,500.00
12/1/2030 ₹ 335,063.82 ₹ 2,781.03 ₹ 62,500.00
1/1/2031 ₹ 275,344.85 ₹ 2,285.36 ₹ 62,500.00
2/1/2031 ₹ 215,130.21 ₹ 1,785.58 ₹ 62,500.00
3/1/2031 ₹ 154,415.79 ₹ 1,281.65 ₹ 62,500.00
4/1/2031 ₹ 93,197.44 ₹ 773.54 ₹ 62,500.00
5/1/2031 ₹ 31,470.98 ₹ 261.21 ₹ 62,500.00
ment

₹ 62,500
24

Closing Balance
₹ 3,290,869.61
₹ 3,255,683.83
₹ 3,220,206.00
₹ 3,184,433.71
₹ 3,148,364.51
₹ 3,111,995.94
₹ 3,075,325.50
₹ 3,038,350.71
₹ 3,001,069.02
₹ 2,963,477.89
₹ 2,925,574.76
₹ 2,887,357.03
₹ 2,848,822.09
₹ 2,809,967.31
₹ 2,770,790.04
₹ 2,731,287.60
₹ 2,691,457.29
₹ 2,651,296.38
₹ 2,610,802.14
₹ 2,569,971.80
₹ 2,528,802.57
₹ 2,487,291.63
₹ 2,445,436.15
₹ 2,403,233.27
₹ 2,360,680.10
₹ 2,317,773.75
₹ 2,274,511.27
₹ 2,230,889.71
₹ 2,186,906.10
₹ 2,142,557.42
₹ 2,097,840.65
₹ 2,052,752.72
₹ 2,007,290.57
₹ 1,961,451.08
₹ 1,915,231.13
₹ 1,868,627.54
₹ 1,821,637.15
₹ 1,774,256.74
₹ 1,726,483.07
₹ 1,678,312.88
₹ 1,629,742.88
₹ 1,580,769.74
₹ 1,531,390.13
₹ 1,481,600.67
₹ 1,431,397.96
₹ 1,380,778.56
₹ 1,329,739.02
₹ 1,278,275.86
₹ 1,226,385.55
₹ 1,174,064.55
₹ 1,121,309.28
₹ 1,068,116.15
₹ 1,014,481.51
₹ 960,401.71
₹ 905,873.04
₹ 850,891.79
₹ 795,454.19
₹ 739,556.46
₹ 683,194.78
₹ 626,365.30
₹ 569,064.13
₹ 511,287.36
₹ 453,031.05
₹ 394,291.20
₹ 335,063.82
₹ 275,344.85
₹ 215,130.21
₹ 154,415.79
₹ 93,197.44
₹ 31,470.98
₹ 0.00