STATE BANK OF INDIA

Branch: World Trade Centre

RO
Branch :
Date :
M/s Superb MAA Developers LLP
(Rs.in Cr.)
Sl.No. Particulars 31.03.2025 31.03.2026 31.03.2027 31.03.2028
Liabilities
1 Paid up Capital 37.38 85.99 104.84 104.84
2 Reserves & Surplus 0.31 5.73 23.81 43.37
Share premiun a/c
share application money
(Exclusive of Revaluation Reserve)
SHARE HOLDERS FUND - A 37.69 91.72 128.65 148.21

3 Debentures
4 Term Deposits from Public
5 Deferred payment (H.P.finance)
6 Term Loans from Banks/FIs. 26.74 61.52 56.25 18.75
7 Loans from friends/relatives 1.85 1.85 1.85 1.85
8 Other Term Liabilities
TOTAL TERM LIABILITIES - B 28.59 63.37 58.10 20.60
Current Liabilities
9 Short Term Borrowings from Bank
against stocks,stores etc.
10 Unsecured Borrowings from Bank
(Including Bills Discounted)
11 Sundry Creditors 2.68 29.28 36.60 40.26
12 Sundry Creditors for expenses
13 Advances/Progress Payment from customers
14 Borrowings /share appliactaion
15 Deposits maturing within one year
16 Instalments of TL/DPG /Deb./R.P.shar 0.00 0.00 18.75 37.50
17 Interest and other charges but not due
18 Provision for Taxation
19 Dividend Payable
20 Other Statutory Liabilities 0.00 0.00 0.00 0.00
21 Other Current Liability/Provisions 0.50 0.56 0.61 0.67

TOTAL CURRENT LIABILITIES - C 3.18 29.84 55.96 78.43

Total Outside Liabilities (B+C) 31.77 93.21 114.06 99.03
TOTAL LIABILITIES (A+B+C) 69.46 184.93 242.71 247.24
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M/s
Sl.No. Particulars 31.03.2025 31.03.2026 31.03.2027 31.03.2028
Current Assets
1 Cash and Bank balances 0.00 0.00 2.20 26.27
2 Investments - Govt/Other Security
- Fixed Deposit with Banks 1.03 2.13 2.44 11.05
3 Quoted Investments
4 Receivables -
a) Outstanding below 6 months 0.08 13.21 43.44 42.20
b) Outstanding above 6 months
c) Export receivables
5 Inventory
Raw Materials - Indigenous
Raw Materials - Imported
Stores and Spares
Stocks/Work in Process 63.30 137.89 155.58 124.94
Finished Goods
Trading and other goods
Total Inventory 63.30 137.89 155.58 124.94
6 Advances Recoverable in cash or kind
7 Advances to Suppliers
8 Advance Income Tax 0.00 0.00 0.00 0.00
9 Accrued Income/Interest
10 Other Current Assets 4.90 5.23 5.59 5.98
TOTAL CURRENT ASSETS - D 69.31 158.46 209.25 210.44

Fixed Assets
11 Gross Blocks 0.06 0.04 0.03 0.02
12 Depreciation charged upto date 0.00 0.00 0.01 0.00
13 Capital Work in Progress

NET FIXED ASSETS - E 0.06 0.04 0.02 0.02

Non Current Assets
14 Investments in subsidiary/affiliates
15 Advances to Group concerns
16 Cash margin for BG
17 Adv. to suppliers of capital goods
18 Deferred Receivables 26.34 33.35 36.69
19 Other Miscellaneous Assets
20 Investment in others 0.09 0.09 0.09 0.09
TOTAL NON CURRENT ASSETS - F 0.09 26.43 33.44 36.78
Intangible Assets
21 Preliminary expenses/patents/goodwill
bad and doubtful debts not provided for
22 Misc Exp./Deferred Revenue Expenditure
23 Accumulated Losses
TOTAL INTANGIBLE ASSETS - G 0.00 0.00 0.00

TOTAL ASSETS (D+E+F+G) 69.46 184.93 242.71 247.24

M/s

Sl.No. Particulars 31.03.2025 31.03.2026 31.03.2027 31.03.2028

1 Gross Sales (Value) 10.19 64.92 140.73 145.16

Net sales (Value)

a).Domestic 10.19 64.92 140.73 145.16
b).Operative Income
c).Other Income (net)
2 Total Income 10.19 64.92 140.73 145.16

3 Cost of Production/sales
Consumption of raw material 36.20 84.69 87.43 54.20
Consumption of spares/tools
Labour charges 8.56 21.17 21.86 13.55
Purchase of finished goods if any
Depreciation 0.01 0.01 0.01 0.01
Other Manufacturing Expenses 9.78 13.17 4.76 1.00
Add:Opening stock of WIP 15.74 63.30 137.89 155.58
Less: closing stock of WIP 63.30 137.89 155.58 124.94
Cost of Production 6.99 44.45 96.37 99.40
Add:Opening stock of Finished goods
Less: closing stock of finished goods
Cost of sales 6.99 44.45 96.37 99.40

4 Operating profit
Selling/Administrative expenses 1.73 6.49 7.24 6.57
Interest/Financial charges 1.01 5.65 9.34 9.14
Sales Tax
Operating profit 0.46 8.33 27.78 30.05

5 Add:
Other non operating income
Less:
Other non operating expenses
6 Profit before tax 0.46 8.33 27.78 30.05
7 Provision for tax 0.16 2.91 9.71 10.50
8 Net Profit/Loss after Tax 0.30 5.42 18.07 19.55

Raw Materials Purchased

Raw Materials Consumed 36.20 84.69 87.43 54.20
Stores and Spares Consumed

No of months 12 12 12 12
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Analytical and comparative Ratios:
M/s

Sl.No. Particulars 31.03.2025 31.03.2026 31.03.2027 31.03.2028

1 Tangible Net Worth 37.69 91.72 128.65 148.21
2 Sales (Net)
Domestic 10.19 64.92 140.73 145.16
Exports 0.00 0.00 0.00 0.00
Other Income 0.00 0.00 0.00 0.00

3 Net Profit/Loss before Tax after Deprec 0.46 8.33 27.78 30.05
4 Net Profit/Loss after Dep/Taxation 0.30 5.42 18.07 19.55

5 Depreciation provided for 0.01 0.01 0.01 0.01

6 Internal Cash Accruals 0.00 5.43 18.09 19.57

7 Cash Generation 0.31 5.43 18.08 19.56

8 Working Capital Gap 66.13 128.62 153.29 132.01

9 Required Net Working Capital Gap 17.33 39.62 52.31 52.61
10 Actual Net Working Capital 66.13 128.62 153.29 132.01

11 Excess Finance Nil Nil Nil Nil

12 Net Profit(Loss)/Net Sales (%) 2.90 8.35 12.84 13.47

13 Net Sales/Gross Fixed Assets. 2126.14 3962.16 7614.34 11208.54

14 Total outside liabilities/TNW 0.84 1.02 0.89 0.67

15 Debt Equity Ratio 0.76 0.69 0.45 0.14

16 Current Ratio 21.80 5.31 3.74 2.68

17 Stock of Raw Materials in terms of

No.of month's consumption 0.00 0.00 0.00 0.00
18 Stock of consumable stores in terms of
No.of month's consumption #DIV/0! #DIV/0! #DIV/0! #DIV/0!
19 Work-in-process in terms of
No.of month's cost of production 750.92 292.96 199.95 164.02
20 Stock of Finished Goods in terms of
No.of month's cost of sales 0.00 0.00 0.00 0.00
21 Sundry Debtors in terms of
No.of month's Sales (Gross) 0.09 2.44 3.70 3.49
22 Creditors for purchases in terms of
No.of month's Purchases #DIV/0! #DIV/0! #DIV/0! #DIV/0!
GROSS SALES 10.19 64.92 140.73 145.16
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M/s
Funds Flow Statement
(Rs.in Cr.)
Sl.No. Particulars
Long Term Sources 2025-26 2026-27 2027-28
1 Cash Accruals #REF! 5.42 18.09 19.55
2 Increase in Capital #REF! 48.61 18.85 Nil
3 Increase in Term Loans #REF! 34.78 Nil Nil
4 Decrease in Fixed Assets #REF! 0.01 0.01 0.01
increase in reserves #REF! 0.00 0.00 0.00
5 Decrease in other Noncurrent Assets #REF! Nil Nil Nil
Total #REF! 88.83 36.95 19.56
Long Term Uses
1 Cash Loss #REF! Nil Nil Nil
Decrease in share application money #REF! 0.00 0.00 0.00
2 Decrease in Capital #REF! Nil Nil Nil
3 Decrease in Term Loans #REF! Nil 5.27 37.50
3 Increase in Fixed Assets #REF! Nil Nil Nil
4 Increase in Noncurrent Assets #REF! 26.34 7.01 3.34
Total #REF! 26.34 12.28 40.84
Long Term Surplus/Deficit #REF! 62.49 24.67 -21.28

Short Term Sources

1 Increase in Bank finance #REF! Nil Nil Nil
2 Increase in Creditors #REF! 26.60 7.32 3.66
3 Increase in other current liabilities #REF! 0.06 18.80 18.81
4 Decrease in Inventory #REF! Nil Nil 30.64
5 Decrease in Receivables #REF! Nil Nil 1.24
6 Decrease in other current assets #REF! Nil Nil Nil
Total #REF! 26.66 26.12 54.35

Short Term Uses

1 Decrease in Bank finance #REF! Nil Nil Nil
2 Decrease in Creditors #REF! Nil Nil Nil
3 Decrease in other current liabilities #REF! Nil Nil Nil
4 Increase in Inventory #REF! 74.59 17.69 Nil
5 Increase in Receivables #REF! 13.13 30.23 Nil
6 Increase in Other Current Assets #REF! 1.43 2.87 33.07
Total #REF! 89.15 50.79 33.07
Sort Term Surplus/Deficit #REF! -62.49 -24.67 21.28

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