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CMA REPORT Dough Darling Final

The document outlines a business plan for a company called Dough-Darling by Alive Again that manufactures flour and bakery products. It provides details on the project cost, applicant information, means of finance, projected profitability statements, and liabilities over several years. The business plans to obtain own contribution, term loan, and working capital to fund the Rs. 50,00,000 project and expects sales and profits to rise each year.

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45 views6 pages

CMA REPORT Dough Darling Final

The document outlines a business plan for a company called Dough-Darling by Alive Again that manufactures flour and bakery products. It provides details on the project cost, applicant information, means of finance, projected profitability statements, and liabilities over several years. The business plans to obtain own contribution, term loan, and working capital to fund the Rs. 50,00,000 project and expects sales and profits to rise each year.

Uploaded by

priyanka
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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DOUGH-DARLING BY ALIVE AGAIN

Cost of Project: Rs.50, 00,000

Name of the Project/business


Activity proposed: Manufacturing of flour & bakery products

Name of Applicant Sangeeta Menon

Plot No 31, Vibrant Business Park, Vapi Taluk/Block: Pardi


District: Valsad Pin: 396195 State: Gujarat Pin code:396195
Unit Address

E-Mail [email protected]

Mobile 9925020237

Product and By Product: Healthy Flour & Bakery Products.

Means of Finance

Distribution Percentage Amount


Own Contribution 5% 2,50,000.00
Term Loan 70% 35,00,000.00
Working Capital 30% 15,00,000.00
KVIC Subsidy 25% 12,50,000.00
PROJECTED PROFITABILITY STATEMENT DOUGH-DARLING BY ALIVE AGAIN (Rs in Lakh)
Particulars 2023-2024 2024-2025 2025-2026 2026-2027 2027-2028 2028-2029 2029-2030
PROV PROJ PROJ PROJ PROJ PROJ PROJ
1. Gross Sales
a. Local Sales 80.00 92.00 105.80 121.67 139.92 160.91 185.04
b. Export Sales 0.00 0.00 0.00 0.00 0.00 0.00 0.00
c. Other Income 0.00 0.00 0.00 0.00 0.00 0.00 0.00
d. Misc. Income 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total Sales 80.00 92.00 105.80 121.67 139.92 160.91 185.04

Total 80.00 92.00 105.80 121.67 139.92 160.91 185.04


2. Less Excise Duty 0.00 0.00 0.00 0.00 0.00 0.00 0.00
3. Net Sales 80.00 92.00 105.80 121.67 139.92 160.91 185.04
4. Percentage of rise 15.00 15.00 15.00 15.00 15.00 15.00
5. Cost of Sales
a. Raw Materials consumed 39.65 69.00 79.35 91.25 104.94 120.68 138.78
I. Imported 0.00 0.00 0.00 0.00 0.00 0.00 0.00
ii. Indigenous 39.65 69.00 79.35 91.25 104.94 120.68 138.78
b. Stores and Spares 0.00 0.00 0.00 0.00 0.00 0.00 0.00
I. Imported
ii. Indigenous ( packing material)
c. Power and Fuel 0.00 0.00 0.00 0.00 0.00 0.00 0.00
d. Direct Labour 0.00 0.00 0.00 0.00 0.00 0.00 0.00
e. Repairs and Maintenance 0.00 0.00 0.00 0.00 0.00 0.00 0.00
f. Other Manufacturing Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00
g. Depreciation 5.25 4.46 3.79 3.22 2.74 2.33 1.98
h. Sub-Total 44.90 73.46 83.14 94.48 107.68 123.01 140.76
Add Opening Stock in Process 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Less Closing Stock in Process 0.00 0.00 0.00 0.00 0.00 0.00 0.00
6. Cost Of Production 44.90 73.46 83.14 94.48 107.68 123.01 140.76
Add Opening Stock of Finished Goods 0.00 8.26 14.38 16.53 19.01 21.86 25.14
Less Closing Stock of Finished Goods 8.26 14.38 16.53 19.01 21.86 25.14 28.91
7. Cost of Sales 36.64 67.35 80.99 92.00 104.83 119.73 136.99
8. Gross Profit 43.36 24.65 24.81 29.67 35.09 41.18 48.05
9. Selling, General & Admn. Expenses 1.88 4.90 5.64 6.44 7.45 8.59 9.87
10. Financial Charges/Interest 0.00 0.00 0.00 0.00 0.00 0.00 0.00
11. Sub-Total 38.52 72.25 86.63 98.44 112.28 128.32 146.86
12. Operating Profit 41.48 19.75 19.17 23.23 27.64 32.59 38.18
13. Add-Income
i. Interest Income 0.00 0.00 0.00 0.00 0.00 0.00 0.00
ii. Other Income 0.00 0.00 0.00 0.00 0.00 0.00 0.00
iii.Remuneration & share from P Firm 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Sub-Total(Income) 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Deduct Non-operating Expenses
I. Directors remuneration 0.00 0.00 0.00 0.00 0.00 0.00 0.00
ii. Other 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Sub-Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Net off other Non-operating Income/exp. 0.00 0.00 0.00 0.00 0.00 0.00 0.00
14. Profit Before Tax 41.48 19.75 19.17 23.23 27.64 32.59 38.18
15. Provision for Taxes 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Defferred Tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00
16. Profit After Taxes 41.48 19.75 19.17 23.23 27.64 32.59 38.18
17 Withdrawal
NP RATIO 51.85 21.47 18.12 19.10 19.75 20.25 20.63

LIABILITIES 2023-2024 2024-2025 2025-2026 2026-2027 2027-2028 2028-2029 2029-2030


PROV PROJ PROJ PROJ PROJ PROJ PROJ
1. Share Capital 1.00 39.98 56.23 71.16 88.04 107.68 131.27
2. Share premium 0.00 0.00 0.00 0.00 0.00 0.00 0.00
3. Reserves-General 0.00 0.00 0.00 0.00 0.00 0.00 0.00
4. Drawing -2.50 -3.50 -4.25 -6.35 -8.00 -9.00 -10.00
5. Share application money 0.00 0.00 0.00 0.00 0.00 0.00 0.00
6. P & L Account (profit) 41.48 19.75 19.17 23.23 27.64 32.59 38.18
Sub-Total 39.98 56.23 71.16 88.04 107.68 131.27 159.45
TERM LIABILITIES
7. Term Loans-Banks 35.00 35.00 35.00 35.00 35.00 35.00 35.00
8. Working Capital 15.00 15.00 15.00 15.00 15.00 15.00 15.00
9. Deposits payable after one year. 0.00 0.00 0.00 0.00 0.00 0.00 0.00
10.Deferred Payment Credits 0.00 0.00 0.00 0.00 0.00 0.00 0.00
11. Deferred Tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00
12. Advance from Dealers 0.00 0.00 0.00 0.00 0.00 0.00 0.00
13. Term Deposits 0.00 0.00 0.00 0.00 0.00 0.00 0.00
14. Dprovision for Gratuity 0.00 0.00 0.00 0.00 0.00 0.00 0.00
15. Unsecured Loans 0.00 0.00 0.00 0.00 0.00 0.00 0.00
16. Other Term Liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Sub-Total 50.00 50.00 50.00 50.00 50.00 50.00 50.00
CURRENT LIABILITIES
17. Bank Borrowings 0.00 0.00 0.00 0.00 0.00 0.00 0.00
18. Short Term Borrowings from Others 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Short Term Borrowings from Banks 0.00 0.00 0.00 0.00 0.00 0.00 0.00
19. Deposits 0.00 0.00 0.00 0.00 0.00 0.00 0.00
20. Advance Payment from Customers 0.00 0.00 0.00 0.00 0.00 0.00 0.00
21. Sundry Creditors-For Goods 3.30 5.75 6.61 7.60 8.75 10.06 11.57
-For Others 0.00 0.00 0.00 0.00 0.00 0.00 0.00
22. Provisions-
-For Tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00
-For Others 0.00 0.00 0.00 0.00 0.00 0.00 0.00
23. Term Loan Instalments due 0.00 0.00 0.00 0.00 0.00 0.00 0.00
24. Mobilisation Advances 0.00 0.00 0.00 0.00 0.00 0.00 0.00
25. Other Current liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Other statutory liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Interest charges funded 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Sub-Total 3.30 5.75 6.61 7.60 8.75 10.06 11.57
Total Outside Liabilities 53.30 55.75 56.61 57.60 58.75 60.06 61.57
Grand Total-Total Liabilities 93.28 111.98 127.77 145.64 166.42 191.32 221.01

ASSETS 2023-2024 2024-2025 2025-2026 2026-2027 2027-2028 2028-2029 2029-2030


PROV PROJ PROJ PROJ PROJ PROJ PROJ

FIXED ASSETS
1.Gross Block 35.00 29.75 25.29 21.49 18.27 15.53 13.20
Less: Depreciation 5.25 4.46 3.79 3.22 2.74 2.33 1.98
Net Block 29.75 25.29 21.49 18.27 15.53 13.20 11.22
2. Capital Work in Progress
3. Adv.for Capital Goods
Sub-Total 29.75 25.29 21.49 18.27 15.53 13.20 11.22
Non-Current Assets
4. Investment in subsidiary Companies
5. Investment/Deposits 0.00 0.00 0.00 0.00 0.00 0.00 0.00
6. P&OP
7. Goodwill/Misc.Exp
8. Profit & Loss (loss)
9. Other Non-Current Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00
a. Deffered Receivables
b. Other Advances 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Sub-Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00
CURRENT ASSETS
10. Inventory
a. Raw Materials-Imported
- Indigenous 0.00 0.00 0.00 0.00 0.00 0.00 0.00
b. Work in Process & Raw Material 0.00 0.00 0.00 0.00 0.00 0.00 0.00
c. Finished Goods 8.26 14.38 16.53 19.01 21.86 25.14 28.91
d. Stores & Spares-Impored
-Indigenous 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Sub-total 8.26 14.38 16.53 19.01 21.86 25.14 28.91
11. Sundry Debtors less than six months- Local 20.00 23.00 26.45 30.42 34.98 40.23 46.26
-Exports
11. Sundry Debtors more than six months- Local
-Exports
12. Loans and Advances 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Export Incentive/ service tax receivable/other adv
share application money
13. Advances to suppliers/customers 0.00 0.00 0.00 0.00 0.00 0.00 0.00
14. Advance Payment of Taxes 0.00 0.00 0.00 0.00 0.00 0.00 0.00
15. Deposits 0.00 0.00 0.00 0.00 0.00 0.00 0.00
16. Cash and Bank Balances 15.77 20.16 25.19 29.55 33.82 38.92 45.13
17. Other Current Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00
a. Other Advances 0.00 0.00 0.00 0.00 0.00 0.00 0.00
b. Advances recovered in cash or kind 0.00 0.00 0.00 0.00 0.00 0.00 0.00
c. Others 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total Current Assets 44.03 57.54 68.17 78.98 90.66 104.29 120.30
TOTAL ASSETS 73.78 82.82 89.67 97.25 106.19 117.49 131.52

19.50 29.16 38.10 48.39 60.23 73.83 89.49

SELECT FINANCIAL INDICATORS


2023-2024 2024-2025 2025-2026 2026-2027 2027-2028 2028-2029 2029-2030
PROV PROJ PROJ PROJ PROJ PROJ PROJ
Capital 1.00 39.98 56.23 71.16 88.04 107.68 131.27
Share premium 0.00 0.00 0.00 0.00 0.00 0.00 0.00
share application 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Reserves and Surplus 38.98 16.25 14.92 16.88 19.64 23.59 28.18
Accumulated Losses 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Tangible Net Worth 39.98 56.23 71.16 88.04 107.68 131.27 159.45
Long Term loans from Banks / FIs 50.00 50.00 50.00 50.00 50.00 50.00 50.00
Debenture /Bonds/ FCCB etc. 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Capital emplyed 39.98 56.23 71.16 88.04 107.68 131.27 159.45
Unsecured Loans 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Current Assets 44.03 57.54 68.17 78.98 90.66 104.29 120.30
Current liabilities (CL) 3.30 5.75 6.61 7.60 8.75 10.06 11.57
Out of CL, Bank Borrowings – OD/CC 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Out of CL, Bank Borrowings-Bills Purchased 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Net Working Capital 40.73 51.79 61.56 71.37 81.92 94.23 108.74
Gross Block 35.00 29.75 25.29 21.49 18.27 15.53 13.20
Depreciation (Cumulative) 5.25 4.46 3.79 3.22 2.74 2.33 1.98
Net Block 29.75 25.29 21.49 18.27 15.53 13.20 11.22
Investment 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Non-Current Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Gross Sales 80.00 92.00 105.80 121.67 139.92 160.91 185.04
Net Sales 80.00 92.00 105.80 121.67 139.92 160.91 185.04
of the above Export Sales 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Other Income 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total Income 80.00 92.00 105.80 121.67 139.92 160.91 185.04
Operating Profit 41.48 19.75 19.17 23.23 27.64 32.59 38.18
PBDIT 46.73 24.21 22.97 26.46 30.38 34.92 40.16
Net Profit Before Tax 41.48 19.75 19.17 23.23 27.64 32.59 38.18
Net Profit After Tax 41.48 19.75 19.17 23.23 27.64 32.59 38.18
Interest 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Depreciation(year wise) 5.25 4.46 3.79 3.22 2.74 2.33 1.98
Cash Accruals 46.73 24.21 22.97 26.46 30.38 34.92 40.16
Ratios
Current Ratio 13.33 10.01 10.31 10.39 10.37 10.37 10.40
TOL: TNW 1.33 0.99 0.80 0.65 0.55 0.46 0.39
Debt Equity Ratio 1.25 0.89 0.70 0.57 0.46 0.38 0.31
PBDIT: Sales % 58.41 26.32 21.71 21.75 21.71 21.70 21.70
NPBT: NS % 51.85 21.47 18.12 19.10 19.75 20.25 20.63
Term Debt / PBDIT 1.07 2.06 2.18 1.89 1.65 1.43 1.24
PBDIT/ Interest 0.00 0.00 0.00 0.00 0.00 0.00 0.00
PAT/Equity (Return on Equity) 41.48 0.49 0.34 0.33 0.31 0.30 0.29
Operating Profit: Net Sales 51.85 21.47 18.12 19.10 19.75 20.25 20.63
NPBT: Net Sales% 51.85 21.47 18.12 19.10 19.75 20.25 20.63
NPAT: Net Sales% 51.85 21.47 18.12 19.10 19.75 20.25 20.63
Bank Borrowings: Net Sales% 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Inventory Turnover-- RM 0 0 0 0 0 0 0
Inventory Turnover-- FG 81 77 73 74 75 76 76
Debtors Velocity (local) (In Days) 90 90 90 90 90 90 90
Debtors Velocity (Exports)(In Days) 0 0 0 0 0 0 0
Creditors Velocity (In Days) 30 30 30 30 30 30 30
Inventory+ receivables –Bills discounted/Sales 0.35 0.41 0.41 0.41 0.41 0.41 0.41
TOL:TNW 1.33 0.99 0.80 0.65 0.55 0.46 0.39
TOL:TNW * 1.33 0.99 0.80 0.65 0.55 0.46 0.39
Debt:Equity 1.25 0.89 0.70 0.57 0.46 0.38 0.31
Debt:Equity* 1.25 0.89 0.70 0.57 0.46 0.38 0.31

DEBT SERVICE COVERAGE RATIO 2023-2024 2024-2025 2025-2026 2026-2027 2027-2028 2028-2029 2029-2030
PROFIT AFTER TAX 41.48 19.75 19.17 23.23 27.64 32.59 38.18
DEPRECIATION 5.25 4.46 3.79 3.22 2.74 2.33 1.98
INTEREST(CC+TL) 0.00 0.00 0.00 0.00 0.00 0.00 0.00
INSTALLMENT 0.54 0.54 0.54 0.54 0.54 0.54 0.54

PAT+DEP+INTEREST
INTEREST+INSTALLMENT 86.54 44.84 42.53 48.99 56.26 64.66 74.38

Fund Position
Particulars 2023-2024 2024-2025 2025-2026 2026-2027 2027-2028 2028-2029 2029-2030
PROV PROJ PROJ PROJ PROJ PROJ PROJ
LTS 89.98 106.23 121.16 138.04 157.68 181.27 209.45
LTU 29.75 25.29 21.49 18.27 15.53 13.20 11.22
Surplus/Deficit*# 60.23 80.95 99.66 119.77 142.15 168.07 198.23
Short Term Sources 3.30 5.75 6.61 7.60 8.75 10.06 11.57
Less Short Term uses 44.03 57.54 68.17 78.98 90.66 104.29 120.30
Surplus/Deficit# -40.73 -51.79 -61.56 -71.37 -81.92 -94.23 -108.74

Fund Flow Statement 2023-2024 2024-2025 2025-2026 2026-2027 2027-2028 2028-2029 2029-2030
PROV PROJ PROJ PROJ PROJ PROJ PROJ
LTS 89.98 16.25 31.18 31.81 36.52 43.23 51.77
LTU 29.75 -4.46 -8.26 -7.02 -5.96 -5.07 -4.31
Surplus/Deficit*# 60.23 20.71 39.43 38.82 42.49 48.30 56.08
Short Term Sources 3.30 2.45 3.31 1.85 2.13 2.45 2.82
Less Short Term uses 44.03 13.50 24.14 21.44 22.49 25.31 29.64
Surplus/Deficit# -40.73 -11.06 -20.83 -19.59 -20.36 -22.86 -26.82
NWC 40.73 51.79 61.56 71.37 81.92 94.23 108.74
Last year NWC + difff of Long term funds 60.23 80.95 80.16 90.61 104.05 119.67 138.00

Maximum Permissible Bank Finance


Particulars 2023-2024 2024-2025 2025-2026 2026-2027 2027-2028 2028-2029 2029-2030
PROV PROJ PROJ PROJ PROJ PROJ PROJ
1. Gross Sales 80.00 92.00 105.80 121.67 139.92 160.91 185.04
2. Net Sales 80.00 92.00 105.80 121.67 139.92 160.91 185.04
3. Of the above Export Sales 0.00 0.00 0.00 0.00 0.00 0.00 0.00
4. Raw Materials Consumed-Imported 0.00 0.00 0.00 0.00 0.00 0.00 0.00
-Indigenous 39.65 69.00 79.35 91.25 104.94 120.68 138.78
5. Stores and Spares 0.00 0.00 0.00 0.00 0.00 0.00 0.00
6. Cost of Production 44.90 73.46 83.14 94.48 107.68 123.01 140.76
7. Cost of Sales 36.64 67.35 80.99 92.00 104.83 119.73 136.99
8. Net Working Capital 40.73 51.79 61.56 71.37 81.92 94.23 108.74

Current Assets
1. Raw Materials-Imported 0.00 0.00 0.00 0.00 0.00 0.00 0.00
- Indigenous 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2. Work in Process 0.00 0.00 0.00 0.00 0.00 0.00 0.00
3. Finished Goods 8.26 14.38 16.53 19.01 21.86 25.14 28.91
4. Stores and Spares 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Sub-total 8.26 14.38 16.53 19.01 21.86 25.14 28.91
5. Sundry Debtors-Local 20.00 23.00 26.45 30.42 34.98 40.23 46.26
-Exports 0.00 0.00 0.00 0.00 0.00 0.00 0.00
6. Other Current Assets 15.77 20.16 25.19 29.55 33.82 38.92 45.13
8. Total Current Assets 44.03 57.54 68.17 78.98 90.66 104.29 120.30
9. Sundry Creditors 3.30 5.75 6.61 7.60 8.75 10.06 11.57
10. Other Current Liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00
11. Total Current Liablities 3.30 5.75 6.61 7.60 8.75 10.06 11.57
12. Working Capital Gap 40.73 51.79 61.56 71.37 81.92 94.23 108.74
13. 25% of the Current Assets 11.01 14.38 17.04 19.74 22.67 26.07 30.08
14. Actual/Projected NWC 40.73 51.79 61.56 71.37 81.92 94.23 108.74
15. M P B F 30.54 38.84 46.17 53.53 61.44 70.67 81.55
16. Actual/Projected Bank Borrowings 0.00 0.00 0.00 0.00 0.00 0.00 0.00
17. Excess Borrowings 30.54 38.84 46.17 53.53 61.44 70.67 81.55
INVENTORIES/DEBTORS/CREDITORS LEVELS ( In Months)
Particulars 2023-2024 2024-2025 2025-2026 2026-2027 2027-2028 2028-2029 2029-2030
PROV PROJ PROJ PROJ PROJ PROJ PROJ
1. Raw Materials 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0 0 0 0 0 0 0
2. Work In Process 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0 0 0 0 0 0 0
3. Finished Goods 2.71 2.56 2.45 2.48 2.50 2.52 2.53
81 77 73 74 75 76 76
4. Stores and Spares 0.00 0.00 0.00 0.00 0.00 0.00 0.00

5. Recievables-Local 3.00 3.00 3.00 3.00 3.00 3.00 3.00


90 90 90 90 90 90 90
-Exports 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0 0 0 0 0 0 0
6. Sundry Creditors 1.00 1.00 1.00 1.00 1.00 1.00 1.00
30 30 30 30 30 30 30

CALCULATION OF DRAWING POWER


Stock 8.26 14.38 16.53 19.01 21.86 25.14 28.91
Creditors 3.30 5.75 6.61 7.60 8.75 10.06 11.57
NET for DP 4.96 8.63 9.92 11.41 13.12 15.09 17.35
DP with 25% Margin 3.72 6.47 7.44 8.55 9.84 11.31 13.01

Bood Debts 20.00 23.00 26.45 30.42 34.98 40.23 46.26


DP with 40% Margin 12.00 13.80 15.87 18.25 20.99 24.14 27.76

Total DP 15.72 20.27 23.31 26.81 30.83 35.45 40.77

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