Authorised Capital

No.of Shares
Face Value
Total Authorised Capital

Issued Capital
No.of Shares
Face Value
Total Issued Capital
Premium on shares
Loan from SBI
Rate of Interest
Interest Coverage Ratio <8.5x

Yearly Capex
Machinery Purchased
Depreciation (Written Down Value
Opening Machinery Value
Depreciation
Addition
Closing Machinery Value

Production capacity

Capacity Ulilisation Ratio

Capacity/Production
Sales %
Sale Units
Closing Stock
Opening Stock

COGS
COGS
Closing Stock

Cost of Production
Selling Price (per unit)
Raw Material Cost (per unit)
Labour Cost (per unit)
Commision to sales man
Indirect expenses
Tax
Creditor Days
Debtor days
Outstanding expenses

Debtor days
Debtor Turnover Ratio
Average Debtors
Opening Debtors
Closing Debtors

Purchase of Raw Material

Creditor Days
Creditor Turnover Ratio
Average Creditors
Opening Creditors
Closing Creditors

Outstanding expenses
outstanding Expenses Ratio
Indirect expenses
Per month Indirect Expense
Loan Schedule
Loan Repayment
Outstanding Loan
Debt Repayment
Interest amount
Interest Coverage Ratio
final Interest Amount

Closing Stock Valuation

Closing Stock
Raw Material Cost (per unit)
Labour Cost (per unit)
Closing Stock Value
 150000
₹ 10
₹ 1,500,000

80000
₹ 10
₹ 800,000
₹ 800,000
₹ 1,200,000
14%
o <8.5x 16%

2013 2014
₹ 2,100,000 ₹ 100,000
Down Value 12%
₹ 2,100,000 ₹ 1,848,000
 ₹ 252,000 ₹ 233,760
₹ 100,000
₹ 1,848,000 ₹ 1,714,240

100,000 units
2013 2014
50% 52%
50,000 units 52,000 units
72% 74%
36,000 units 48,840 units
14,000 units 17,160 units
14,000 units

2,340,000.00 3,279,120.00
2340000 ₹ 3,279,120.00
910,000.00 1,166,880.00

6% ₹ 125 ₹ 132.50
4% 45 ₹ 46.80
6% 20 ₹ 21.20
8% 8% 8%
 ₹ 1,160,000 ₹ 1,334,000.00
30%
60 days 60 days
35 days 34 days
###

0 35 34
10.42857142857 10.73529411765
₹ 431,506.85 ₹ 602,806.03
- ₹ 431,506.85
₹ 431,506.85 ₹ 774,105.21

₹ 2,250,000 ₹ 2,433,600
0 60 60
6.083333333333 6.083333333333
₹ 369,863.01 ₹ 400,043.84
- ₹ 369,863.01
₹ 369,863.01 ₹ 430,224.66

1.25 1.25 1.25

Ratio
0 1160000 1334000
pense ₹ 193,333.33 ₹ 222,333.33
 ₹ 240,000
₹ 1,200,000 ₹ 960,000
20%
₹ 168,000 ₹ 134,400
2.31x 8.23x
192000 153600

0 14000 17160
0.04 45 46.8
0.06 20 21.2
₹ 910,000 ₹ 1,166,880
 2015 2016 2017
₹ 100,000 ₹ 120,000 ₹ 120,000

₹ 1,714,240 ₹ 1,596,531 ₹ 1,510,547

 ₹ 217,709 ₹ 205,984 ₹ 195,666
₹ 100,000 ₹ 120,000 ₹ 120,000
₹ 1,596,531 ₹ 1,510,547 ₹ 1,434,882

2015 2016 2017

54% 55% 56%
54,000 units 55,000 units 56,000 units
76% 78% 80%
54,082 units 56,221 units 57,486 units
17,078 units 15,857 units 14,371 units
17,160 units 17,078 units 15,857 units

3,793,630.31 4,128,780.83 4,422,980.79

3793630.3104 4128780.83428 4422980.79165
1,215,025.69 1,180,400.86 1,119,437.83

₹ 140.45 ₹ 148.88 ₹ 157.81

₹ 48.67 ₹ 50.62 ₹ 52.64
₹ 22.47 ₹ 23.82 ₹ 25.25
8% 8% 8%
₹ 1,534,100.00 ₹ 1,718,192.00 ₹ 1,924,375.04

60 days 55 days 50 days

33 days 32 days 31 days

33 32 31 days
11.0606060606 11.40625 11.7741935484
₹ 686,740.01 ₹ 733,811.41 ₹ 770,482.66
₹ 774,105.21 ₹ 599,374.82 ₹ 868,248.01
₹ 599,374.82 ₹ 868,248.01 ₹ 672,717.31

₹ 2,628,288 ₹ 2,784,038 ₹ 2,948,044

60 55 50 days
6.08333333333 6.63636363636 7.3
₹ 432,047.34 ₹ 419,512.64 ₹ 403,841.59
₹ 430,224.66 ₹ 433,870.03 ₹ 405,155.24
₹ 433,870.03 ₹ 405,155.24 ₹ 402,527.93

1.25 1.25 1.25

1534100 1718192 ₹ 1,924,375.04

₹ 255,683.33 ₹ 286,365.33 ₹ 320,729.17
 ₹ 240,000 ₹ 180,000 ₹ 178,200
₹ 720,000 ₹ 540,000 ₹ 361,800
25% 25% 33%
₹ 100,800 ₹ 75,600 ₹ 50,652
14.31x 21.79x 35.60x
100800 75600 ₹ 50,652

17078.4 15857.248 14,371 units

48.672 50.61888 ₹ 52.64
22.472 23.82032 ₹ 25.25
₹ 1,215,026 ₹ 1,180,401 ₹ 1,119,438
Particulars
Year 2013
Income Statement
Sales units 36,000 units
Revenue from Operation ₹ 4,500,000.00
Cost of Goods Sold
COGS ₹ 2,340,000.00
Commision to sales man ₹ 360,000.00
Gross Profit ₹ 1,800,000.00
Indirect Expenses ₹ 1,160,000.00
EBITDA ₹ 640,000.00
Depreciation ₹ 252,000.00
EBIT ₹ 388,000.00
Interest ₹ 192,000.00
EBT ₹ 196,000.00
Tax ₹ 58,800.00
EAT ₹ 137,200.00
Net Margin 3.05%
Dividend ₹ 0.00
Retained Earnings ₹ 137,200.00
Balance Sheet
Liabilities
Total Issued Capital ₹ 800,000.00
Reserve & Surplus
Premium on shares ₹ 800,000.00
Retained Earnings ₹ 137,200.00
Total Share Capital ₹ 1,737,200.00
Long term Debt
Outstanding Loan ₹ 1,200,000.00

Current Liabilities
Closing Creditors ₹ 369,863.01
Outstanding Indirect Expense ₹ 193,333.33
Tax Outstanding ₹ 58,800.00
Total Liabilities ₹ 3,559,196.35
Assets
Fixed Assets ₹ 1,848,000.00

Current Assets
Closing Debtors ₹ 431,506.85
Closing Stock 910,000.00
Cash Balance ₹ 369,689.50
Total Assets ₹ 3,559,196.35

Check ok

Cash Flow

Opening Balance of Cash Flow

Receipts
Issue of Capital and Premium ₹ 1,600,000.00
Loan from SBI ₹ 1,200,000.00
Collection from Sales ₹ 4,068,493.15
Collection from Debtors
Total Receipts ₹ 6,868,493.15
Payments
Repayment of Loan
Machinery Purchased 2100000
Payment for Purchase ₹ 1,880,136.99
Payment to Creditors
Expenses paid ₹ 966,666.67
Outstanding expenses
Payment for Labour ₹ 1,000,000.00
Commission ₹ 360,000.00
Tax Payment
Interest Payment ₹ 192,000.00
Dividend ₹ 0.00
Total Payments ₹ 6,498,803.65

Closing Balance ₹ 369,689.50

Cash flow statement

Net Profit after dividend ₹ 137,200.00

Add Non cash and Non operating expenses
Non Cash: Depreciation ₹ 252,000.00
Non Operating: Interest ₹ 192,000.00
Non Operating: Dividend ₹ 0.00
Taxes ₹ 58,800.00
Cash flow after non cash and ₹ 640,000.00
Less taxes Paid
Earnings before changes in wo ₹ 640,000.00
Add: Increase in current
Liabilities less decrease in
current liabilities ₹ 563,196.35
Add: Decrease in current
assets less increase in
current liabilities ₹ -1,341,506.85
Cash flow from Operation ₹ -138,311
Cash flow from financing
Issue of Capital and Premi 0 1,600,000.00
Debt ₹ 1,200,000.00
Interest payment ₹ -192,000.00
Dividend Paid ₹ 0.00
Debt payment 0
Cash flow from financing ₹ 2,608,000

Cash flow from Investment

Machinery Purchased -2,100,000.00
Cash flow from Investment ₹ -2,100,000

Total CFO, CFF, CFI ₹ 369,689.50

Add Opening
Closing Balance ₹ 369,689.50

₹ -0.00

Ratio Analysis
Liquidity Ratio
Current Ratio 2.75:1
Acid Test Ratio 1.29:1

Solvency Ratio
Debt Equity Ratio 0.69:1
Interest Coverage Ratio 2.02x
Debt Service Coverage Ratio

Activity Ratio
Capital Employed Turnover R1.532071360479
Debtor Turnover ratio 10.42857142857
Creditor Turnover Ratio
Asset Turnover Ratio
Stock Turnover Ratio
Working capital Turnover Ratio

Profitability Ratio
Gross margin ratio
Net Profit Ratio/Net Margin

Return on Capital Employed (ROCE)

Return on Equity (ROE)
Return on Investment (ROI)
 2014 2015

48,840 units 54,082 units

₹ 6,471,300.00 ₹ 7,595,760.72

₹ 3,279,120.00 ₹ 3,793,630.31
₹ 517,704.00 ₹ 607,660.86
₹ 2,674,476.00 ₹ 3,194,469.55
₹ 1,334,000.00 ₹ 1,534,100.00
₹ 1,340,476.00 ₹ 1,660,369.55
₹ 233,760.00 ₹ 217,708.80
₹ 1,106,716.00 ₹ 1,442,660.75
₹ 153,600.00 ₹ 100,800.00
₹ 953,116.00 ₹ 1,341,860.75
₹ 285,934.80 ₹ 402,558.23
₹ 667,181.20 ₹ 939,302.53
10.31% 12.37%
₹ 200,154.36 ₹ 281,790.76
₹ 467,026.84 ₹ 657,511.77
 ₹ 800,000.00 ₹ 800,000.00

₹ 800,000.00 ₹ 800,000.00
₹ 604,226.84 ₹ 1,261,738.61
₹ 2,204,226.84 ₹ 2,861,738.61

₹ 960,000.00 ₹ 720,000.00

₹ 430,224.66 ₹ 433,870.03
₹ 222,333.33 ₹ 255,683.33
₹ 285,934.80 ₹ 402,558.23
₹ 4,102,719.63 ₹ 4,673,850.19

₹ 1,714,240.00 ₹ 1,596,531.20

₹ 774,105.21 ₹ 599,374.82
 1,166,880.00 1,215,025.69
₹ 447,494.43 ₹ 1,262,918.49
₹ 4,102,719.63 ₹ 4,673,850.19

ok ok

₹ 369,689.50 ₹ 447,494.43

₹ 5,697,194.79 ₹ 6,996,385.90
₹ 431,506.85 ₹ 774,105.21
₹ 6,498,391.14 ₹ 8,217,985.54

240000 240000
100000 100000
₹ 2,003,375.34 ₹ 2,194,417.97
₹ 369,863.01 ₹ 430,224.66
₹ 1,111,666.67 ₹ 1,278,416.67
 ₹ 193,333.33 ₹ 222,333.33
₹ 1,102,400.00 ₹ 1,213,488.00
₹ 517,704.00 ₹ 607,660.86
₹ 58,800.00 ₹ 285,934.80
₹ 153,600.00 ₹ 100,800.00
₹ 200,154.36 ₹ 281,790.76
₹ 6,050,896.72 ₹ 6,955,067.05

₹ 447,494.43 ₹ 1,262,918.49

₹ 467,026.84 ₹ 657,511.77

₹ 233,760.00 ₹ 217,708.80
₹ 153,600.00 ₹ 100,800.00
₹ 200,154.36 ₹ 281,790.76
₹ 285,934.80 ₹ 402,558.23
₹ 1,340,476.00 ₹ 1,660,369.55
₹ 58,800.00 ₹ 285,934.80
₹ 1,281,676.00 ₹ 1,374,434.75
 ₹ 89,361.64 ₹ 36,995.37

₹ -599,478.36 ₹ 126,584.70
₹ 771,559 ₹ 1,538,015

0 0

₹ -153,600.00 ₹ -100,800.00
₹ -200,154.36 ₹ -281,790.76
-240000 -240000
₹ -593,754 ₹ -622,591

-100,000.00 -100,000.00
₹ -100,000 ₹ -100,000

₹ 77,804.93 ₹ 815,424.06
₹ 369,689.50 ₹ 447,494.43
 ₹ 447,494.43 ₹ 1,262,918.49

₹ -0.00 ₹ 0.00

2.55:1 2.82:1
1.30:1 1.71:1

0.44:1 0.25:1
7.21x 14.31x

2.04514414649 2.12069096891
10.7352941176 11.0606060606
 2016 2017

56,221 units 57,486 units

₹ 8,370,036.45 ₹ 9,071,812.00

₹ 4,128,780.83 ₹ 4,422,980.79
₹ 669,602.92 ₹ 725,744.96
₹ 3,571,652.70 ₹ 3,923,086.25
₹ 1,718,192.00 ₹ 1,924,375.04
₹ 1,853,460.70 ₹ 1,998,711.21
₹ 205,983.74 ₹ 195,665.69
₹ 1,647,476.95 ₹ 1,803,045.51
₹ 75,600.00 ₹ 50,652.00
₹ 1,571,876.95 ₹ 1,752,393.51
₹ 471,563.09 ₹ 525,718.05
₹ 1,100,313.87 ₹ 1,226,675.46
13.15% 13.52%
₹ 330,094.16 ₹ 368,002.64
₹ 770,219.71 ₹ 858,672.82
 ₹ 800,000.00 ₹ 800,000.00

₹ 800,000.00 ₹ 800,000.00
₹ 2,031,958.32 ₹ 2,890,631.14
₹ 3,631,958.32 ₹ 4,490,631.14

₹ 540,000.00 ₹ 361,800.00

₹ 405,155.24 ₹ 402,527.93
₹ 286,365.33 ₹ 320,729.17
₹ 471,563.09 ₹ 525,718.05
₹ 5,335,041.98 ₹ 6,101,406.29

₹ 1,510,547.46 ₹ 1,434,881.76

₹ 868,248.01 ₹ 672,717.31
 1,180,400.86 1,119,437.83
₹ 1,775,845.65 ₹ 2,874,369.39
₹ 5,335,041.98 ₹ 6,101,406.29

ok ok

₹ 1,262,918.49 ₹ 1,775,845.65

₹ 7,501,788.43 ₹ 8,399,094.69
₹ 599,374.82 ₹ 868,248.01
₹ 9,364,081.74 ₹ 11,043,188.36

180000 178200
120000 120000
₹ 2,378,883.16 ₹ 2,545,515.64
₹ 433,870.03 ₹ 405,155.24
₹ 1,431,826.67 ₹ 1,924,375.04
 ₹ 255,683.33 ₹ 286,365.33
₹ 1,310,117.60 ₹ 1,413,974.20
₹ 669,602.92 ₹ 725,744.96
₹ 402,558.23 ₹ 471,563.09
₹ 75,600.00 ₹ 50,652.00
₹ 330,094.16 ₹ 368,002.64
₹ 7,588,236.08 ₹ 8,489,548.14

₹ 1,775,845.65 ₹ 2,553,640.21

₹ 770,219.71 ₹ 858,672.82

₹ 205,983.74 ₹ 195,665.69
₹ 75,600.00 ₹ 50,652.00
₹ 330,094.16 ₹ 368,002.64
₹ 471,563.09 ₹ 525,718.05
₹ 1,853,460.70 ₹ 1,998,711.21
₹ 402,558.23 ₹ 471,563.09
₹ 1,450,902.47 ₹ 1,527,148.12
 ₹ 1,967.22 ₹ 31,736.52

₹ -234,248.36 ₹ 256,493.73
₹ 1,218,621 ₹ 1,815,378

0 0

₹ -75,600.00 ₹ -50,652.00
₹ -330,094.16 ₹ -368,002.64
-180000 -178200
₹ -585,694 ₹ -596,855

-120,000.00 -120,000.00
₹ -120,000 ₹ -120,000

₹ 512,927.16 ₹ 1,098,523.73
₹ 1,262,918.49 ₹ 1,775,845.65
₹ 1,775,845.65 ₹ 2,874,369.39

₹ -0.00 ₹ -320,729.17

3.29:1 3.74:1
2.27:1 2.84:1

0.15:1 0.08:1
21.79x 35.60x

2.00626080466 1.8695395657133
11.40625 11.774193548387