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 ASSESSMENT OF WORKING CAPITAL REQUIREMENT

FORM II : OPERATING STATEMENT

--------------------------------------------------------
Sheet 1
AMOUNT IN Rs : Lakhs
SAMRIDHI KRISHAK UTPADAK SANGATHAN SAHKARI SAMITI LIMITED

Projections for the year ending 31st March

SAMRIDHI KRISHAK UTPADAK SANGATHAN
2024-25SAHKARI 2025-26
SAMITI LIMITED
2026-27 2027-28
Projected Projected Projected Projected
1 GROSS SALES I II III IV
i. Domestic sales (Multigrain Atta & Buiscuits) 61.65 78.36 99.78 127.25
ii. Export sales - - - -
Add other revenue income - - - -

Total 61.65 78.36 99.78 127.25

2 Less Gst - - - -
Deduct other items - - - -
3 Net sales ( item 1 - item 2 ) 61.65 78.36 99.78 127.25
4 % age rise (+) or fall (-) in net 1.27 1.27 1.28
sales compared to previous
year (annualised)
5 Cost of Sales
i.) Purchase of Raw Material 19.95 25.75 33.29 43.10
(a) imported - - - -
(b) Indigenous 19.95 25.75 33.29 43.10
ii) Other spares - - - -
(a) Imported - - - -
(b) Indigenous - - - -
iii) Packing Material 4.20 5.28 6.64 8.37
iv) Sorting & Grading 0.90 1.09 1.31 1.58
v) Transportation Cost 7.90 9.65 11.82 14.48
vi) Electricity Cost 0.44 0.55 0.69 0.87
vii) Direct Labour 1.64 2.05 2.57 3.23
viii) Rent Expenses 2.40 2.64 2.90 3.19
ix) Depreciation 4.29 3.65 3.10 2.64
x) SUB TOTAL (I TO VI) 41.71 50.66 62.33 77.46

xi) ADD: Opening stocks-in-Process) - - - -

Sub-total 41.71 50.66 62.33 77.46
 ASSESSMENT OF WORKING CAPITAL REQUIREMENT

FORM II : OPERATING STATEMENT

--------------------------------------------------------
Sheet 1
AMOUNT IN Rs : Lakhs
SAMRIDHI KRISHAK UTPADAK SANGATHAN SAHKARI SAMITI LIMITED

Projections for the year ending 31st March

SAMRIDHI KRISHAK UTPADAK SANGATHAN
2028-29SAHKARI 2029-30
SAMITI LIMITED
2030-31 2031-32
Projected Projected Projected Projected
1 GROSS SALES V VI VII VIII
i. Domestic sales (Multigrain Atta & Buiscuits) 162.58 208.06 266.74 342.55
ii. Export sales - - - -
Add other revenue income - - - -

Total 162.58 208.06 266.74 342.55

2 Less Gst - - - -
Deduct other items - - - -
3 Net sales ( item 1 - item 2 ) 162.58 208.06 266.74 342.55
4 % age rise (+) or fall (-) in net 1.28 1.28 1.28
sales compared to previous
year (annualised)
5 Cost of Sales
i.) Purchase of Raw Material 60.96 86.34 122.47 174.00
(a) imported - - - -
(b) Indigenous 60.96 86.34 122.47 174.00
ii) Other spares 0.00 0.00 0.00 0.00
(a) Imported - - - -
(b) Indigenous - - - -
iii) Packing Material 10.57 13.37 16.94 21.51
iv) Sorting & Grading 1.91 2.31 2.79 3.37
v) Transportation Cost 17.75 21.79 26.78 32.95
vi) Electricity Cost 1.10 1.39 1.75 2.22
vii) Direct Labour 4.06 5.11 6.45 8.15
viii) Rent Expenses 3.51 3.87 4.25 4.68
ix) Depreciation 2.24 1.90 1.62 1.38
x) SUB TOTAL (I TO VI) 81.34 110.59 151.73 209.71

xi) ADD: Opening stocks-in-Process) - - - -

Sub-total 81.34 110.59 151.73 209.71
 Form II : Sheet 2 2024-25 2025-26 2026-27 2027-28
SAMRIDHI KRISHAK UTPADAK SANGATHAN
Projected
SAHKARI
Projected
SAMITI LIMITED
Projected Projected
xii) Deduct : Closing stocks-in-
process - - - -
xiii) Cost of Production 41.71 50.66 62.33 77.46
xiv) Add : Opening stock of Raw Mater-
ial, WIP & finished goods - 4.00 4.40 5.00
SUB-TOTAL 41.71 54.66 66.73 82.46
xv) Deduct closing stock of Raw Mater-
ial, WIP & finished goods 4.00 4.40 5.00 6.00
xvi) SUB-TOTAL (Total cost of Sales) 37.71 50.26 61.73 76.46
6 Selling general and administrtive
expenses 5.00 5.96 7.51 9.79
7 SUB-TOTAL (5+6) 42.71 56.22 69.24 86.26
8 Operating profit before interest 18.94 22.14 30.53 41.00
( 3-7 )
9 Interest (On Term Loan) 1.59 1.50 1.28 1.05
Interest (On CC Limit) 0.57 0.57 0.57 0.57
10 Operating profit after interest (8-9) 16.77 20.07 28.68 39.38
11 (i) Add other non-operating income
(a)
(b)
Sub-total ( income ) - - - -
(ii) Deduct other non-operating expenses
(a) P&P expense inncluding
all book entries written off
(b)
(c)
(d)
Sub-total ( expenses ) - - - -
(iii) Net of other non-operating - - - -
income/expenses
12 Profit before tax/loss[10+11(iii)] 16.77 20.07 28.68 39.38
13 Provision for taxes 1.68 2.01 2.87 3.94
14 Prior Years Adjustment(if any)#
15 Net profit/loss for the year ( 12-13 ) 15.10 18.07 25.81 35.44
16 (a) Equity dividend paid-amt
(Already paid+ B.S. provision)
(b) Dividend Rate
17 Retained profit ( 14-15 ) 15.10 18.07 25.81 35.44
18 Retained profit/Net profit (% age) 100.00 100.00 100.00 100.00

19 Cash Accruals (17+ 5 vi) 19.39 21.71 28.91 38.08

20 Term Loan Repayment - 2.18 2.39 2.63
21 DSCR 13.18 6.32 8.22 10.65

# (-)ve for expense/provisions and (+) ve for gains

 Form II : Sheet 2 2028-29 2029-30 2030-31 2031-32
SAMRIDHI KRISHAK UTPADAK SANGATHAN
Projected
SAHKARI
Projected
SAMITI LIMITED
Projected Projected
xii) Deduct : Closing stocks-in-
process - - - -
xiii) Cost of Production 81.34 110.59 151.73 209.71
xiv) Add : Opening stock of Raw Mater-
ial, WIP & finished goods 6.00 7.50 9.00 12.00
SUB-TOTAL 87.34 118.09 160.73 221.71
xv) Deduct closing stock of Raw Mater-
ial, WIP & finished goods 7.50 9.00 12.00 14.00
xvi) SUB-TOTAL (Total cost of Sales) 79.84 109.09 148.73 207.71
6 Selling general and administrtive
expenses 11.45 13.44 15.83 18.70
7 SUB-TOTAL (5+6) 91.29 122.53 164.57 226.41
8 Operating profit before interest 71.28 85.53 102.17 116.15
( 3-7 )
9 Interest (On Term Loan) 0.78 0.50 0.18 0.00
Interest (On CC) 0.57 0.57 0.57 0.57
10 Operating profit after interest (8-9) 69.93 84.46 101.42 115.58
11 (i) Add other non-operating income
(a)
(b)
Sub-total ( income ) - - - -
(ii) Deduct other non-operating expenses
(a) P&P expense inncluding
all book entries written off
(b)
(c)
(d)
Sub-total ( expenses ) - - - -
(iii) Net of other non-operating - - - -
income/expenses
12 Profit before tax/loss[10+11(iii)] 69.93 84.46 101.42 115.58
13 Provision for taxes 6.99 8.45 10.14 11.56
14 Prior Years Adjustment(if any)#
15 Net profit/loss for the year ( 12-13 ) 62.94 76.02 91.28 104.02
16 (a) Equity dividend paid-amt
(Already paid+ B.S. provision)
(b) Dividend Rate
17 Retained profit ( 14-15 ) 62.94 76.02 91.28 104.02
18 Retained profit/Net profit (% age) 100.00 100.00 100.00 100.00

19 Cash Accruals (17+ 5 vi) 65.18 77.92 92.89 105.39

20 Term Loan Repayment 2.89 3.18 3.49 -
21 DSCR 17.96 21.35 25.34 #DIV/0!

# (-)ve for expense/provisions and (+) ve for gains

 LIABILITIES STATEMENT
FORM III

Sheet 1 AS PER BALANCE SHEET AS AT 31st MARCH

SAMRIDHI KRISHAK UTPADAK SANGATHAN SAHKARI SAMITI LIMITED
Rs in Lakhs
2024-25 2025-26 2026-27 2027-28
Projected Projected Projected Projected
CURRENT LIABILITIES I II III IV
1 Short-term borrowings from
banks(including bills purchased,
discounted & excess borrowing
placed on repayment basis)
(i.) From applicant banks 6.00 6.00 6.00 6.00
(ii.) From other banks - - - -
(iii) Of which BP & BD - - - -
SUB TOTAL 6.00 6.00 6.00 6.00
2 Short term borrowings from others - - - -
3 Sundry Creditors (Trade) 0.50 0.55 0.61 0.67
4 Advance payments from custo- - - - -
mers/deposits from dealers
5 Provision for taxes 1.68 2.01 2.87 3.94
6 Dividend payable - - - -
7 Other statutory liabilities 0.25 0.28 0.30 0.33
(due within one year)
8 Deposits/instalments of term - - - -
loans/DPGs/Debentures,etc.
(due within one year)
9 Other current liabilities &
provisions(due within 1 Yr)
(specify major items) 0.20 0.22 0.24 0.27
(i) Others 0.20 0.22 0.24 0.27
(ii) - - - -
(iii)
(iv)
SUB-TOTAL (B) 2.63 3.05 4.02 5.20
TOTAL CURRENT LIABILITIES 8.63 9.05 10.02 11.20
 LIABILITIES STATEMENT
FORM III

Sheet 1 AS PER BALANCE SHEET AS AT 31st MARCH

SAMRIDHI KRISHAK UTPADAK SANGATHAN SAHKARI SAMITI LIMITED
Rs in Lakhs
2028-29 2029-30 2030-31 2031-32
Projected Projected Projected Projected
CURRENT LIABILITIES V VI VII VIII
1 Short-term borrowings from
banks(including bills purchased,
discounted & excess borrowing
placed on repayment basis)
(i.) From applicant banks 6.00 6.00 6.00 6.00
(ii.) From other banks - - - -
(iii) Of which BP & BD - - - -
SUB TOTAL 6.00 6.00 6.00 6.00
2 Short term borrowings from others - - - -
3 Sundry Creditors (Trade) 0.73 0.81 0.89 0.97
4 Advance payments from custo- - - - -
mers/deposits from dealers
5 Provision for taxes 6.99 8.45 10.14 11.56
6 Dividend payable - - - -
7 Other statutory liabilities 2.00 2.20 2.42 2.66
(due within one year)
8 Deposits/instalments of term - - - -
loans/DPGs/Debentures,etc.
(due within one year)
9 Other current liabilities &
provisions(due within 1 Yr)
(specify major items) 0.30 0.33 0.36 0.40
(i) Others 0.30 0.33 0.36 0.40
(ii) - - - -
(iii)
(iv)
SUB-TOTAL (B) 10.03 11.78 13.81 15.59
TOTAL CURRENT LIABILITIES 16.03 17.78 19.81 21.59
 TERM LIABILITIES As on 31st March
----------------------------------- Rs. in Lakhs
2024-25 2025-26 2026-27 2027-28
Form III : Sheet 2 Projected Projected Projected Projected
11 Debentures (not maturing
within one year)
12 Preference shares
(redeemable after one year)
13 Term loans(excluding instalment) 16.75 14.57 12.18 9.56
payable within one year)
14 Deferred Payment Credits - - - -
(excluding instalments due
within one year)
15 Term deposits (repayable - - - -
after one year)
16 Other term liabilities - - - -
17 TOTAL TERM LIABILITIES 16.75 14.57 12.18 9.56
18 TOTAL OUTSIDE LIABILITIES 25.38 23.63 22.20 20.76
NET WORTH
-------------------------
19 Ordinary share capital
20 General reserve
21 Revaluation reserve
22 Other reserve (excluding
provisions)
23 Surplus (+) or deficit (-) in - - - -
Profit & Loss Account
23a Others (specify)
(i) Member's Capital A/c 3.84 13.78 19.44 24.87
(ii) Add : Profit/Rem/Intt. 15.10 18.07 25.81 35.44
(iii) Less : Drawings 5.16 12.40 20.38 30.40
(iv)
24 NET WORTH 13.78 19.44 24.87 29.92
25 TOTAL LIABILITIES 39.15 43.07 47.08 50.68
 TERM LIABILITIES As on 31st March
----------------------------------- Rs. in Lakhs
2028-29 2029-30 2030-31 2031-32
Form III : Sheet 2 Projected Projected Projected Projected
11 Debentures (not maturing
within one year)
12 Preference shares
(redeemable after one year)
13 Term loans(excluding instalment) 6.67 3.49 0.00 -
payable within one year)
14 Deferred Payment Credits - - - -
(excluding instalments due
within one year)
15 Term deposits (repayable - - - -
after one year)
16 Other term liabilities - - - -
17 TOTAL TERM LIABILITIES 6.67 3.49 0.00 -
18 TOTAL OUTSIDE LIABILITIES 22.69 21.27 19.81 21.59
NET WORTH
-------------------------
19 Ordinary share capital
20 General reserve
21 Revaluation reserve
22 Other reserve (excluding
provisions)
23 Surplus (+) or deficit (-) in - - - -
Profit & Loss Account
23a Others (specify)
(i) Member's Capital A/c 29.92 41.47 54.09 69.96
(ii) Add : Profit/Rem/Intt. 62.94 76.02 91.28 104.02
(iii) Less : Drawings 51.39 63.39 75.41 91.99
(iv)
24 NET WORTH 41.47 54.09 69.96 81.99
25 TOTAL LIABILITIES 64.16 75.36 89.77 103.58
 FORM III (CONTINUED)
Sheet 3 AS PER BALANCE SHEET AS AT : 31st MARCH
SAMRIDHI KRISHAK UTPADAK SANGATHAN SAHKARI SAMITI LIMITED
Rs. in Lakhs
2024-25 2025-26 2026-27 2027-28
ASSETS Projected Projected Projected Projected
I II III IV
26 Cash and bank balances 0.33 1.75 2.25 3.03
27 Fixed Deposits with Banks
28 (i) Receivables other than 10.00 14.50 19.76 22.72
deferred & exports (include
bills purchased and
discounted by Banks)
(ii) Export receivables(include - - - -
bills purchased and
discounted by banks)
29 Instalments of deferred - - - -
receivables(due with in one yr.)
30 Inventory: 4.00 4.40 5.00 6.00
(i)Raw materials(including stores - - - -
& other items used in the
process of manufacture)
(a) Imported - - - -
(b) Indigenous - - - -
(ii) Stock-In-Process - - - -
(iii) Finished goods 4.00 4.40 5.00 6.00
(iv) Other Consumable Spares - - - -
(a) Imported - - - -
(b) Indigenous) - - - -
31 Advance to suppliers of raw - - - -
materials & stores and spares
32 Investment (PPF) - - - -
33 Other Current assets
(Specify major items) 0.50 1.75 2.50 4.00
Advance to suppliers 0.50 1.00 1.50 2.00
Other Current assets - 0.75 1.00 2.00
- - -

34 TOTAL CURRENT ASSETS 14.83 22.40 29.51 35.75

 FORM III (CONTINUED)
Sheet 3 AS PER BALANCE SHEET AS AT : 31st MARCH
SAMRIDHI KRISHAK UTPADAK SANGATHAN SAHKARI SAMITI LIMITED
Rs. in Lakhs
2028-29 2029-30 2030-31 2031-32
ASSETS Projected Projected Projected Projected
V VI VII VIII
26 Cash and bank balances 6.46 8.45 10.48 12.58
27 Fixed Deposits with Banks
28 (i) Receivables other than 30.00 38.50 48.20 57.30
deferred & exports (include
bills purchased and
discounted by Banks)
(ii) Export receivables(include - - - -
bills purchased and
discounted by banks)
29 Instalments of deferred - - - -
receivables(due with in one yr.)
30 Inventory: 7.50 9.00 12.00 14.00
(i)Raw materials(including stores - - - -
& other items used in the
process of manufacture)
(a) Imported - - - -
(b) Indigenous - - - -
(ii) Stock-In-Process - - - -
(iii) Finished goods 7.50 9.00 12.00 14.00
(iv) Other Consumable Spares - - - -
(a) Imported - - - -
(b) Indigenous) - - - -
31 Advance to suppliers of raw - - - -
materials & stores and spares
32 Investment (PPF) - - - -
33 Other Current assets
(Specify major items) 7.50 8.63 9.92 11.90
Advance to suppliers 3.50 4.03 4.63 5.55
Other Loans & Advances 4.00 4.60 5.29 6.35
- - -

34 TOTAL CURRENT ASSETS 51.46 64.57 80.60 95.78

 As on 31st March
Rs. in Lakhs
FIXED ASSETS 2024-25 2025-26 2026-27 2027-28
Form III : Sheet 4 Projected Projected Projected Projected
35 Gross Block(P & M 28.61 24.32 20.67 17.57
Furniture & Fixtures)
36 Depreciation to date 4.29 3.65 3.10 2.64
37 NET BLOCK 24.32 20.67 17.57 14.94
OTHER NON-CURRENT ASSETS
38 Investment/bookdebts/advances/ - - - -
deposits which are not current
assets
(i) a) Investment in subsidiary - - - -
Co./affiliates
b) Other Investments - - - -
(ii) Advances to suppliers of - - - -
capital goods & contractors
(iii)Deferred receivables (maturity - - - -
exceeding one year)
(iv)Others (a) Debtors> 6 months - - - -
(b) Security Deposits - - - -
(c) Others - - - -
39 Non-consumables stores & - - - -
spares
40 Other non-current assets incl- - - - -
uding dues from Directors
41 TOTAL OTHER NON-CURR. ASSETS - - - -
42 Intangible assets (patents, - - - -
goodwill, prelim.expenses, bad/
doubtful exp.not provided for etc)
43 TOTAL ASSETS(34+37+41+42) 39.15 43.07 47.08 50.68
 As on 31st March
Rs. in Lakhs
FIXED ASSETS 2028-29 2029-30 2030-31 2031-32
Form III : Sheet 4 Projected Projected Projected Projected
35 Gross Block(P & M 14.94 12.70 10.79 9.17
Furniture & Fixtures)
36 Depreciation to date 2.24 1.90 1.62 1.38
37 NET BLOCK 12.70 10.79 9.17 7.80
OTHER NON-CURRENT ASSETS
38 Investment/bookdebts/advances/ - - - -
deposits which are not current
assets
(i) a) Investment in subsidiary - - - -
Co./affiliates
b) Other Investments - - - -
(ii) Advances to suppliers of - - - -
capital goods & contractors
(iii)Deferred receivables (maturity - - - -
exceeding one year)
(iv)Others (a) Debtors> 6 months - - - -
(b) Security Deposits - - - -
(c) Others - - - -
39 Non-consumables stores & - - - -
spares
40 Other non-current assets incl- - - - -
uding dues from Directors
41 TOTAL OTHER NON-CURR. ASSETS - - - -
42 Intangible assets (patents, - - - -
goodwill, prelim.expenses, bad/
doubtful exp.not provided for etc)
43 TOTAL ASSETS(34+37+41+42) 64.16 75.36 89.77 103.58
 YEAR 2024-25 2025-26 2026-27 2027-28
SAMRIDHI KRISHAK UTPADAK SANGATHAN SAHKARI SAMITI LIMITED

If ASSETS are equal to LIABILITIES Y Y Y N

Balance Sheet Total ASSETS 39.15 43.07 47.08 50.68
Balance Sheet Total LIABILITIES 39.15 43.07 47.08 50.68
Diff Assets- liabilities 0.00 0.00 0.00 0.01

Is Balance Sheet Depriciation N N N

Equal to OP-Stmt. Depriciation
Balance Sheet Depriciation -0.64 -0.55 -0.47
Operating profit depriciation 3.65 3.10 2.64
Diff -4.29 -3.65 -3.10

Prod* = Net Sales+Increase 65.65 78.76 100.38 128.25

in FG & SIP
(* Prod = Producton at sales value)
RM/ Prod. (%) 30.38 32.69 33.17 33.61

Spares/Prod. Sales (%) 0.00 0.00 0.00 0.00

Power & Fuel/ Prod. Sales(%) 6.40 6.70 6.61 6.53

Labour/ Prod. (%) 1.37 1.38 1.31 1.24

Other Mfg Exp./ Prod.(%) 12.03 12.26 11.77 11.29

(Cost of Prod.-Dep.)/( Net Sales+Inc. 60.70 60.00 59.36 58.80

in SIP stock) (%)
(Cost Of sales-Dep.)/ Net Sale (%) 54.21 59.48 58.76 58.01

PBDIT 21.64 24.29 32.35 42.59

Gen.
Selling+General
Exp/Adj. SalesExp/Net Sales % 8.11 7.61 7.53 7.70

Intt. Calculation 2024-25 2025-26 2026-27 2027-28

Projected Projected Projected Projected
FBWC Limit 6.00 6.00 6.00 6.00
Avg. FBWC Utilisation % (Projected)
WC Intt rate (%)
WC Intt. 0.57 0.57 0.57 0.57
TL +DPG Intt. 1.59 1.50 1.28 1.05
Intt. On Deposits
Total Intt. 2.16 2.07 1.85 1.62
Avg. FBWC Utilisation % Actual #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Is FAs Additions>TLs raised N N N

Increase in FA -4.29 -3.65 -3.10
TL disbursed 0.00 0.00 0.00
Differennce -4.29 -3.65 -3.10

If Cash Accrual>TL Installment Y Y Y

Cash Accrual 21.71 28.91 38.08
TL installment 0.00 0.00 0.00
Diff 21.71 28.91 38.08
Net DSCR #DIV/0! #DIV/0! #DIV/0!

PROFIT AFTER TAX 15.10 18.07 25.81 35.44

Dividend 0.00 0.00 0.00 0.00

PBDIT 21.64 24.29 32.35 42.59
 YEAR 2028-29 2029-30 2030-31 2031-32
SAMRIDHI KRISHAK UTPADAK SANGATHAN SAHKARI SAMITI LIMITED

If ASSETS are equal to LIABILITIES Y Y N Y

Balance Sheet Total ASSETS 64.16 75.36 89.77 103.58
Balance Sheet Total LIABILITIES 64.16 75.36 89.77 103.58
Diff Assets- liabilities 0.00 0.00 0.01 0.00

Is Balance Sheet Depriciation N N N

Equal to OP-Stmt. Depriciation
Balance Sheet Depriciation -0.34 -0.29 -0.24
Operating profit depriciation 1.90 1.62 1.38
Diff -2.24 -1.90 -1.62

Prod* = Net Sales+Increase 164.08 209.56 269.74 344.55

in FG & SIP
(* Prod = Producton at sales value)
RM/ Prod. (%) 37.15 41.20 45.40 50.50

Spares/Prod. Sales (%) 0.00 0.00 0.00 0.00

Power & Fuel/ Prod. Sales(%) 6.44 6.38 6.28 6.24

Labour/ Prod. (%) 2.47 2.44 2.39 2.37

Other Mfg Exp./ Prod.(%) 2.14 1.84 1.58 1.36

(Cost of Prod.-Dep.)/( Net Sales+Inc. 48.65 52.24 56.28 60.82

in SIP stock) (%)
(Cost Of sales-Dep.)/ Net Sale (%) 47.73 51.52 55.15 60.23

PBDIT 72.95 86.86 103.22 116.95

Gen.
Selling+General
Exp/Adj. SalesExp/Net Sales % 7.04 6.46 5.94 5.46

Intt. Calculation 2028-29 2029-30 2030-31 2031-32

Projected Projected Projected Projected
FBWC Limit 6.00 6.00 6.00 6.00
Avg. FBWC Utilisation % (Projected)
WC Intt rate (%)
WC Intt. 0.57 0.57 0.57 0.57
TL +DPG Intt. 0.78 0.50 0.18 0.00
Intt. On Deposits
Total Intt. 1.35 1.07 0.75 0.57
Avg. FBWC Utilisation % Actual #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Is FAs Additions>TLs raised N Y N

Increase in FA -2.24 -1.90 -1.62
TL disbursed 0.00 0.00 0.00
Differennce -2.24 -1.90 -1.62

If Cash Accrual>TL Installment Y Y Y

Cash Accrual 77.92 92.89 105.39
TL installment 0.00 0.00 0.00
Diff 77.92 92.89 105.39
Net DSCR #DIV/0! #DIV/0! #DIV/0!

PROFIT AFTER TAX 62.94 76.02 91.28 104.02

Dividend 0.00 0.00 0.00 0.00

PBDIT 72.95 86.86 103.22 116.95
 PERFORMANCE AND FINANCIAL INDICATORS
As on 31st March
Rs. In Lakhs
2024-25 2025-26 2026-27 2027-28
Particulars Projected Projected Projected Projected

Domestic Sales(Gross) 61.65 78.36 99.78 127.25

Export Sales - - - -
Net Sales 61.65 78.36 99.78 127.25

% rise/fall (-) in net sales 1.27 1.27 1.28

Operating Profit 16.77 20.07 28.68 39.38

Profit Before tax 16.77 20.07 28.68 39.38

PBT/ Sales (%) 27.21 25.62 28.75 30.95

Profit After Tax 15.10 18.07 25.81 35.44

Cash Accrual 19.39 21.71 28.91 38.08

Paid Up Capital 0.00 0.00 0.00 0.00

TNW 13.78 19.44 24.87 29.92

Adjusted TNW 13.78 19.44 24.87 29.92

TOL/TNW (times) 1.84 1.22 0.89 0.69

TOL/Adjusted TNW 1.84 1.22 0.89 0.69

NWC 6.20 13.35 19.49 24.55

Current Ratio 1.72 2.47 2.95 3.19

Figures in Italics represents estimates taken at the time of the last renewal.

Other Ratios

Operating Cost/ sales % 72.79 74.38 71.25 69.05

Net Sales /TTA (times) 1.57 1.82 2.12 2.51

PBDIT 21.64 24.29 32.35 42.59

EFFICIENCY RATIOS
As on 31st March
2024-25 2025-26 2026-27 2027-28
Particular Projected Projected Projected Projected
Net Sales/ Total Tangible 1.57 1.82 2.12 2.51
Assets (times)
PBT/ Total Tangible Assets (%) 42.85 46.60 60.92 77.70

Operating Cost to sales (%) 70.21 72.47 69.97 68.23

Bank Finance/ Ct. Assets (%) 40.46 26.79 20.34 16.78

Inventory+ Receivables to net 82.89 88.03 90.56 82.37

Sales (days)

Figures in Italics represents estimates taken at the time of the last renewal.

PBDIT 21.64 24.29 32.35 42.59

RISK RATING RELATED RATIOS

1 Current Ratio 1.72 2.47 2.95 3.19

2 TOL/TNW (times) 1.84 1.22 0.89 0.69
3 PBDIT/Interest (times) 37.96 42.62 56.76 74.72
4 PAT/Net Sales (%) 24.49 23.05 25.87 27.85
5 ROCE (%) (PBDIT/TA) 55.26 56.40 68.72 84.03
6 INV+REC./Sales (days) 83 88 91 82

Historical Comparison

Input
2024-25 2025-26 2026-27 2027-28
Current Ratio 1.72 2.47 2.95 3.19
TOL/TNW 1.84 1.22 0.89 0.69
PBDIT/IINTT.
PAT/NET SALES 24.49 23.05 25.87 27.85
ROCE%
INV.+REC./SALES (DAYS) 83 88 91 82
 PERFORMANCE AND FINANCIAL INDICATORS
As on 31st March
Rs. In Lakhs
2028-29 2029-30 2030-31 2031-32
Particulars Projected Projected Projected Projected

Domestic Sales(Gross) 162.58 208.06 266.74 342.55

Export Sales - - - -
Net Sales 162.58 208.06 266.74 342.55

% rise/fall (-) in net sales 1.28 1.28 1.28

Operating Profit 69.93 84.46 101.42 115.58

Profit Before tax 69.93 84.46 101.42 115.58

PBT/ Sales (%) 43.01 40.59 38.02 33.74

Profit After Tax 62.94 76.02 91.28 104.02

Cash Accrual 65.18 77.92 92.89 105.39

Paid Up Capital 0.00 0.00 0.00 0.00

TNW 41.47 54.09 69.96 81.99

Adjusted TNW 41.47 54.09 69.96 81.99

TOL/TNW (times) 0.55 0.39 0.28 0.26

TOL/Adjusted TNW 0.55 0.39 0.28 0.26

NWC 35.43 46.79 60.79 74.19

Current Ratio 3.21 3.63 4.07 4.44

Figures in Italics represents estimates taken at the time of the last renewal.

Other Ratios

Operating Cost/ sales % 56.99 59.41 61.98 66.26

Net Sales /TTA (times) 2.53 2.76 2.97 3.31

PBDIT 72.95 86.86 103.22 116.95

EFFICIENCY RATIOS
As on 31st March
2028-29 2029-30 2030-31 2031-32
Particular Projected Projected Projected Projected
Net Sales/ Total Tangible 2.53 2.76 2.97 3.31
Assets (times)
PBT/ Total Tangible Assets (%) 109.00 112.08 112.97 111.58

Operating Cost to sales (%) 56.64 59.13 61.76 66.09

Bank Finance/ Ct. Assets (%) 11.66 9.29 7.44 6.26

Inventory+ Receivables to net 84.19 83.33 82.38 75.97

Sales (days)

Figures in Italics represents estimates taken at the time of the last renewal.

PBDIT 72.95 86.86 103.22 116.95

RISK RATING RELATED RATIOS

1 Current Ratio 3.21 3.63 4.07 4.44

2 TOL/TNW (times) 0.55 0.39 0.28 0.26
3 PBDIT/Interest (times) 93.03 174.63 566.39 #DIV/0!
4 PAT/Net Sales (%) 38.71 36.53 34.22 30.37
5 ROCE (%) (PBDIT/TA) 113.72 115.26 114.98 112.91
6 INV+REC./Sales (days) 84 83 82 76

Historical Comparison

Input
2028-29 2029-30 2030-31 2031-32
Current Ratio 3.21 3.63 4.07 4.44
TOL/TNW 0.55 0.39 0.28 0.26
PBDIT/IINTT.
PAT/NET SALES 38.71 36.53 34.22 30.37
ROCE%
INV.+REC./SALES (DAYS) 84 83 82 76
ABF ASSESSMENT
As on 31st March
Rs. in Lakhs
2024-25 2025-26 2026-27 2027-28
Particulars ProjectedProjected Projected Projected
Total CA 14.83 22.40 29.51 35.75
Other CL(Except Bank Borr.) 2.63 3.05 4.02 5.20
Working Capital Gap 12.20 19.35 25.49 30.55
Net Working Capital (Act./Proj) 6.20 13.35 19.49 24.55
Assessed Bank Finance 6.00 6.00 6.00 6.00
NWC to TCA (%) 41.82 59.59 66.05 68.66
Bank Finance to TCA % 40.46 26.79 20.34 16.78
S. Cr. To TCA (%) 3.37 2.46 2.05 1.86
Other CL to TCA (%) 14.35 11.17 11.57 12.69
Inv. To Net sales (days) 23.68 20.49 18.29 17.21
Rec. to gross sales (days) 59.21 67.54 72.27 65.16
S. Cr. To purchases (days) 9.15 7.80 6.63 5.64

2024-25 2025-26 2026-27 2027-28

Particulars ProjectedProjected Projected Projected

NWC to TCA (%) 41.82 59.59 66.05 68.66

Bank Finance to TCA % 40.46 26.79 20.34 16.78
Other CL to TCA (%) 17.72 13.63 13.62 14.55
ABF ASSESSMENT
As on 31st March
Rs. in Lakhs
2028-29 2029-30 2030-31 2031-32
Particulars ProjectedProjected Projected Projected
Total CA 51.46 64.57 80.60 95.78
Other CL(Except Bank Borr.) 10.03 11.78 13.81 15.59
Working Capital Gap 41.43 52.79 66.79 80.19
Net Working Capital (Act./Proj) 35.43 46.79 60.79 74.19
Assessed Bank Finance 6.00 6.00 6.00 6.00
NWC to TCA (%) 68.86 72.46 75.42 77.46
Bank Finance to TCA % 11.66 9.29 7.44 6.26
S. Cr. To TCA (%) 1.42 1.25 1.10 1.02
Other CL to TCA (%) 18.06 17.00 16.04 15.26
Inv. To Net sales (days) 16.84 15.79 16.42 14.92
Rec. to gross sales (days) 67.35 67.54 65.96 61.05
S. Cr. To purchases (days) 4.38 3.40 2.64 2.04

2028-29 2029-30 2030-31 2031-32

Particulars ProjectedProjected Projected Projected

NWC to TCA (%) 68.86 72.46 75.42 77.46

Bank Finance to TCA % 11.66 9.29 7.44 6.26
Other CL to TCA (%) 19.48 18.25 17.13 16.28
 FUND FLOW (DETAILED)
As on 31st March
SAMRIDHI KRISHAK UTPADAK SANGATHANRsSAHKARI
in LakhsSAMITI LIMITED
0 2025-26 2026-27 2027-28
1 SOURCES Projected Projected Projected
a. Net Profit (After Tax) 18.07 25.81 35.44
b. Depreciation -0.64 -0.55 -0.47
c Increase in Capital 0.00 0.00 0.00
d. Increase In TL. Incl.public deposits 0.00 0.00 0.00
e. Decrease in
i.) Fixed Assets 4.29 3.65 3.10
ii.) Other Non Current Assets 0.00 0.00 0.00
f Others 0.00 0.00 0.00
g. Total 21.71 28.91 38.08

2 USES
a. Net Loss 0.00 0.00 0.00
b. Dec.in Term Liab. incl. Pub.Dep. 2.18 2.39 2.63
c. Increase in
i) Fixed Assets 0.00 0.00 0.00
ii) Other Non current assets 0.00 0.00 0.00
d. Dividend Payment 0.00 0.00 0.00
e Others 12.40 20.38 30.40
f Total 14.58 22.77 33.03
FUNDS FLOW STATEMENT
(Summary) As on 31st March
Rs in Lakhs
2025-26 2026-27 2027-28
Particulars Projected Projected Projected
3 I Long Term Surplus/Deficit 7.14 6.14 5.05
4 ii Increase/decrease in Curr. Assts. 7.57 7.11 6.24
5 iii Inc./Dec. in CL other than BB 0.42 0.97 1.19
6 iv Inc./Dec. in WC Gap 7.15 6.14 5.06
7 v Net Surplus (+) Deficit (-) -0.01 0.00 -0.01
8 vi Inc./Dec. in Bank Borrowings 0.00 0.00 0.00

FUNDS FLOW STATEMENT

As on 31st March
Rs in Lakhs
2025-26 2026-27 2027-28
Particulars Projected Projected Projected

Long Term Sources 21.71 28.91 38.08

Long Term Uses 14.58 22.77 33.03
Surplus/Deficit 7.14 6.14 5.05

Movement of TNW (Corporate)

As on 31st March
Rs. in Lakhs
2025-26 2026-27 2027-28
Particulars Projected Projected Projected

Opening balance 13.78 19.44 24.87

1 Add.
i Profit/(-)Loss after Tax 18.07 25.81 35.44
ii Increase in Capital 0.00 0.00 0.00
iii Dec./(-) Inc.in Intangible Assets 0.00 0.00 0.00
iv Inc../(-) \ Dec.in Reserves -12.40 -20.38 -30.40
v. Adjust prior year expenses 0.00 0.00 0.00
2 Less
Div Paid(Incl.Div.Tax)/ Withdrawals 0.00 0.00 0.00
TNW 19.44 24.87 29.92

Movement of TNW (Non Corporate)

As on 31st March
RS in Lakhs
2025-26 2026-27 2027-28
Particulars Projected Projected Projected

Opening balance 13.78 19.44 24.87

Increase in Capital # 0.00 0.00 0.00
Dec./(-) Inc.in Intangible Assets 0.00 0.00 0.00
Dec./(-) Inc.in Reserves -12.40 -20.38 -30.40
Closing Balance 1.38 -0.94 -5.53
# Net of Increse in capital+Net profit for the Year- Witdrawls
 FUND FLOW (DETAILED)
As on 31st March
SAMRIDHI KRISHAK UTPADAK SANGATHANRsSAHKARI
in LakhsSAMITI LIMITED
0 2029-30 2030-31 2031-32
1 SOURCES Projected Projected Projected
a. Net Profit (After Tax) 76.02 91.28 104.02
b. Depreciation -0.34 -0.29 -0.24
c Increase in Capital 0.00 0.00 0.00
d. Increase In TL. Incl.public deposits 0.00 0.00 0.00
e. Decrease in
i.) Fixed Assets 2.24 1.90 1.62
ii.) Other Non Current Assets 0.00 0.00 0.00
f Others 0.00 0.00 0.00
g. Total 77.92 92.89 105.39

2 USES
a. Net Loss 0.00 0.00 0.00
b. Dec.in Term Liab. incl. Pub.Dep. 3.18 3.49 0.00
c. Increase in
i) Fixed Assets 0.00 0.00 0.00
ii) Other Non current assets 0.00 0.00 0.00
d. Dividend Payment 0.00 0.00 0.00
e Others 63.39 75.41 91.99
f Total 66.57 78.90 91.99
FUNDS FLOW STATEMENT
(Summary) As on 31st March
Rs in Lakhs
2029-30 2030-31 2031-32
Particulars Projected Projected Projected
3 I Long Term Surplus/Deficit 11.35 13.99 13.40
4 ii Increase/decrease in Curr. Assts. 13.11 16.03 15.18
5 iii Inc./Dec. in CL other than BB 1.76 2.03 1.78
6 iv Inc./Dec. in WC Gap 11.35 14.00 13.40
7 v Net Surplus (+) Deficit (-) 0.00 -0.01 0.01
8 vi Inc./Dec. in Bank Borrowings 0.00 0.00 0.00

FUNDS FLOW STATEMENT

As on 31st March
Rs in Lakhs
2029-30 2030-31 2031-32
Particulars Projected Projected Projected

Long Term Sources 77.92 92.89 105.39

Long Term Uses 66.57 78.90 91.99
Surplus/Deficit 11.35 13.99 13.40

Movement of TNW (Corporate)

As on 31st March
Rs. in Lakhs
2029-30 2030-31 2031-32
Particulars Projected Projected Projected

Opening balance 41.47 54.09 69.96

1 Add.
i Profit/(-)Loss after Tax 76.02 91.28 104.02
ii Increase in Capital 0.00 0.00 0.00
iii Dec./(-) Inc.in Intangible Assets 0.00 0.00 0.00
iv Inc../(-) \ Dec.in Reserves -63.39 -75.41 -91.99
v. Adjust prior year expenses 0.00 0.00 0.00
2 Less
Div Paid(Incl.Div.Tax)/ Withdrawals 0.00 0.00 0.00
TNW 54.09 69.96 81.99

Movement of TNW (Non Corporate)

As on 31st March
RS in Lakhs
2029-30 2030-31 2031-32
Particulars Projected Projected Projected

Opening balance 41.47 54.09 69.96

Increase in Capital # 0.00 0.00 0.00
Dec./(-) Inc.in Intangible Assets 0.00 0.00 0.00
Dec./(-) Inc.in Reserves -63.39 -75.41 -91.99
Closing Balance -21.92 -21.32 -22.03
# Net of Increse in capital+Net profit for the Year- Witdrawls
 COST OF PROJECT
MULTIGRAIN ATTA PLANT
S. No. Particulars Amount (Rs. In Lakhs)

1 Land & Building Leased

2 Plant & Machinery 7.16

3 Working Capital 4.00

Total 11.16

SOURCES OF FINANCE

S. No. Particulars Amount (Rs. In Lakhs)

1 Affordable Capital Contribution 1.25

2 PMFME Grant (35% of Capex) 2.51

3 Term Loan (65% of Capex) 4.40

4 C.C. Limit (for Operating Expenditure) 3.00

Total 11.16

COST OF PROJECT
MULTIGRAIN BISCUIT PLANT
S. No. Particulars Amount (Rs. In Lakhs)

1 Land & Building Leased

2 Plant & Machinery 21.45

3 Working Capital 4.00

Total 25.45

SOURCES OF FINANCE

S. No. Particulars Amount (Rs. In Lakhs)

1 Affordable Capital Contribution 2.59

2 PMFME Grant (35% of Capex) 7.51

3 Term Loan (65% of Capex) 12.35

4 C.C. Limit (for Operating Expenditure) 3.00

Total 25.45
 SAMRIDHI KRISHAK UTPADAK SANGATHAN SAHKARI SAMITI LIMITED
Gadarpur, Udham Singh Nagar, Uttarakhand - 263152

REPAYMENT SHEDULE (Term Loan)

Loan Amount : ₹ 16,75,000.00
ROI : 9.50%
Period of Loan : 7 Years or 84 Months
Sanction Date : Mar-24
Guestation Period : 12 Months

Installment No. Period Installment Amount Principal Interest Balance

F.y. 2024-25
1 Apr-24 - - 13,260.42 16,75,000.00
2 May-24 - - 13,260.42 16,75,000.00
3 Jun-24 - - 13,260.42 16,75,000.00
4 Jul-24 - - 13,260.42 16,75,000.00
5 Aug-24 - - 13,260.42 16,75,000.00
6 Sep-24 - - 13,260.42 16,75,000.00
7 Oct-24 - - 13,260.42 16,75,000.00
8 Nov-24 - - 13,260.42 16,75,000.00
9 Dec-24 - - 13,260.42 16,75,000.00
10 Jan-25 - - 13,260.42 16,75,000.00
11 Feb-25 - - 13,260.42 16,75,000.00
12 Mar-25 - - 13,260.42 16,75,000.00

Total - - 1,59,125.04
F.y. 2025-26
13 Apr-25 30,610.11 17,349.69 13,260.42 16,57,650.31
14 May-25 30,610.11 17,487.05 13,123.06 16,40,163.26
15 Jun-25 30,610.11 17,625.48 12,984.63 16,22,537.78
16 Jul-25 30,610.11 17,765.02 12,845.09 16,04,772.76
17 Aug-25 30,610.11 17,905.66 12,704.45 15,86,867.10
18 Sep-25 30,610.11 18,047.41 12,562.70 15,68,819.69
19 Oct-25 30,610.11 18,190.29 12,419.82 15,50,629.40
20 Nov-25 30,610.11 18,334.29 12,275.82 15,32,295.11
21 Dec-25 30,610.11 18,479.44 12,130.67 15,13,815.67
22 Jan-26 30,610.11 18,625.74 11,984.37 14,95,189.93
23 Feb-26 30,610.11 18,773.19 11,836.92 14,76,416.74
24 Mar-26 30,610.11 18,921.81 11,688.30 14,57,494.93

Total 3,67,321.32 2,17,505.07 1,49,816.25

F.y. 2026-27
25 Apr-26 30,610.11 19,071.61 11,538.50 14,38,423.32
26 May-26 30,610.11 19,222.59 11,387.52 14,19,200.73
27 Jun-26 30,610.11 19,374.77 11,235.34 13,99,825.96
28 Jul-26 30,610.11 19,528.15 11,081.96 13,80,297.81
29 Aug-26 30,610.11 19,682.75 10,927.36 13,60,615.06
30 Sep-26 30,610.11 19,838.57 10,771.54 13,40,776.49
31 Oct-26 30,610.11 19,995.63 10,614.48 13,20,780.86
32 Nov-26 30,610.11 20,153.93 10,456.18 13,00,626.93
33 Dec-26 30,610.11 20,313.48 10,296.63 12,80,313.45
34 Jan-27 30,610.11 20,474.30 10,135.81 12,59,839.15
35 Feb-27 30,610.11 20,636.38 9,973.73 12,39,202.77
36 Mar-27 30,610.11 20,799.75 9,810.36 12,18,403.02

Total 3,67,321.32 2,39,091.91 1,28,229.41

F.y. 2027-28
37 Apr-27 30,610.11 20,964.42 9,645.69 11,97,438.60
38 May-27 30,610.11 21,130.39 9,479.72 11,76,308.21
39 Jun-27 30,610.11 21,297.67 9,312.44 11,55,010.54
40 Jul-27 30,610.11 21,466.28 9,143.83 11,33,544.26
41 Aug-27 30,610.11 21,636.22 8,973.89 11,11,908.04
42 Sep-27 30,610.11 21,807.50 8,802.61 10,90,100.54
43 Oct-27 30,610.11 21,980.15 8,629.96 10,68,120.39
44 Nov-27 30,610.11 22,154.16 8,455.95 10,45,966.23
45 Dec-27 30,610.11 22,329.54 8,280.57 10,23,636.69
46 Jan-28 30,610.11 22,506.32 8,103.79 10,01,130.37
47 Feb-28 30,610.11 22,684.49 7,925.62 9,78,445.88
48 Mar-28 30,610.11 22,864.08 7,746.03 9,55,581.80

Total 3,67,321.32 2,62,821.22 1,04,500.10

F.y. 2028-29
49 Apr-28 30,610.11 23,045.09 7,565.02 9,32,536.71
50 May-28 30,610.11 23,227.53 7,382.58 9,09,309.18
51 Jun-28 30,610.11 23,411.41 7,198.70 8,85,897.77
52 Jul-28 30,610.11 23,596.75 7,013.36 8,62,301.02
53 Aug-28 30,610.11 23,783.56 6,826.55 8,38,517.46
54 Sep-28 30,610.11 23,971.85 6,638.26 8,14,545.61
55 Oct-28 30,610.11 24,161.62 6,448.49 7,90,383.99
56 Nov-28 30,610.11 24,352.90 6,257.21 7,66,031.09
57 Dec-28 30,610.11 24,545.70 6,064.41 7,41,485.39
58 Jan-29 30,610.11 24,740.02 5,870.09 7,16,745.37
59 Feb-29 30,610.11 24,935.88 5,674.23 6,91,809.49
60 Mar-29 30,610.11 25,133.28 5,476.83 6,66,676.21

Total 3,67,321.32 2,88,905.59 78,415.73

F.y. 2029-30
61 Apr-29 30,610.11 25,332.26 5,277.85 6,41,343.95
62 May-29 30,610.11 25,532.80 5,077.31 6,15,811.15
63 Jun-29 30,610.11 25,734.94 4,875.17 5,90,076.21
64 Jul-29 30,610.11 25,938.67 4,671.44 5,64,137.54
65 Aug-29 30,610.11 26,144.02 4,466.09 5,37,993.52
66 Sep-29 30,610.11 26,350.99 4,259.12 5,11,642.53
67 Oct-29 30,610.11 26,559.61 4,050.50 4,85,082.92
68 Nov-29 30,610.11 26,769.87 3,840.24 4,58,313.05
69 Dec-29 30,610.11 26,981.80 3,628.31 4,31,331.25
70 Jan-30 30,610.11 27,195.40 3,414.71 4,04,135.85
71 Feb-30 30,610.11 27,410.70 3,199.41 3,76,725.15
72 Mar-30 30,610.11 27,627.70 2,982.41 3,49,097.45

Total 3,67,321.32 3,17,578.76 49,742.56

F.y. 2030-31
73 Apr-30 30,610.11 27,846.42 2,763.69 3,21,251.03
74 May-30 30,610.11 28,066.87 2,543.24 2,93,184.16
75 Jun-30 30,610.11 28,289.07 2,321.04 2,64,895.09
76 Jul-30 30,610.11 28,513.02 2,097.09 2,36,382.07
77 Aug-30 30,610.11 28,738.75 1,871.36 2,07,643.32
78 Sep-30 30,610.11 28,966.27 1,643.84 1,78,677.05
79 Oct-30 30,610.11 29,195.58 1,414.53 1,49,481.47
80 Nov-30 30,610.11 29,426.72 1,183.39 1,20,054.75
81 Dec-30 30,610.11 29,659.68 950.43 90,395.07
82 Jan-31 30,610.11 29,894.48 715.63 60,500.59
83 Feb-31 30,610.11 30,131.15 478.96 30,369.44
84 Mar-31 30,610.11 30,369.44 240.67 0.00

Total 3,67,321.32 3,49,097.45 18,223.87

 SAMRIDHI KRISHAK UTPADAK SAHKARI SAMITI LIMITED

BREAKUP OF THE COMPONENTS OF PROJECTION

1 SALES RECEIPTS Multigrain Atta SALES RECEIPTS Multigrain Biscuits

Capacity of Machinery/Hour 70 Weight of One Cookie 10.00 Grams
UOM kgs Time Per Batch 0.33 Hours
Working Days in a year 300 Buiscuits Per Batch 480.00 Nos.
Working Hours Per Day 8 Working Hours Per Day 8.00 Hours
Total Working Hours/Year 2400 Working Days Per Year 300.00 Days
Total Manufacturing/Year (In Kgs) 168000 Processing Capacity Per Day 115.20 Kgs
Selling Rate per/UOM 85 Processing Capacity Per Year 34,560.00 Kgs
Total Capacity of Production/year (Rs In Lakhs) 142.80 Selling Price Per/UOM 360.00 Rs./Kg
Total Capacity of Production/year (Rs In Lakhs) 124.42 Lakhs

Detailed Productwise Production Plan (According to Capacity of the Plant) has been attached herewith. In which details of
Products to manufacture, Price etc has been provided in detail.

Total Value of Production Capacity/year (Rs In Lakhs) (As Per detailed Production Plan is as Followes)

Particulars Multigrain Atta Multigrain Biscuits

Quantity Rate Amount Quantity Rate Amount
Sales Realization in Year (In Kgs) (Per Kg) (Rs in Lakhs) (In Kgs) (Per Kg) (Rs in Lakhs)
Year I 45,000.00 85.00 38.25 6,500.00 360.00 23.40
Year II 51,750.00 90.95 47.07 8,125.00 385.20 31.30
Year III 59,512.50 97.32 57.92 10,156.25 412.16 41.86
Year IV 68,439.38 104.13 71.27 12,695.31 441.02 55.99
Year V 78,705.28 111.42 87.69 15,869.14 471.89 74.88
Year VI 90,511.07 119.22 107.90 19,836.43 504.92 100.16
Year VII 1,04,087.73 127.56 132.78 24,795.53 540.26 133.96
Year VIII 1,19,700.89 136.49 163.38 30,994.42 578.08 179.17

2 RAW MATERIAL & CONSUMABLES

The firm needs the Raw Material As follows

Item Name

For Multigrain Atta:

Wheat, Jawar, Bajra, Moong, Chana, Barley, Maize, Soyabean, Ragi, Methi etc

For Multigrain Biscuits:

Besan, Jow, Jwar, Bajra, Cornflour, Ghee, Sugar, Milk etc.

So the year wise cost structure will be as under :

Particulars For Multigrain Atta For Multigrain Biscuit

Qty Rate Amount Qty Rate Amount
(In Kgs) (Per Kg) (Rs in Lakhs) (In Kgs) (Per Kg) (Rs in Lakhs)
Raw Material Purchases
in the year
Year I 46,875.00 32.44 15.21 6,842.11 69.26 4.74
Year II 53,906.25 35.68 19.24 8,552.63 76.19 6.52
Year III 61,992.19 39.25 24.33 10,690.79 83.80 8.96
Year IV 71,291.02 43.18 30.78 13,363.49 92.19 12.32
Year V 81,984.67 51.81 42.48 16,704.36 110.62 18.48
Year VI 94,282.37 62.18 58.62 20,880.45 132.75 27.72
Year VII 1,08,424.72 74.61 80.90 26,100.56 159.30 41.58
Year VIII 1,24,688.43 89.53 111.64 32,625.70 191.15 62.37
 EXPENSES
FOR MULTIGRAIN ATTA

A. PACKING MATERIAL

Multi Grain Atta

Year Packing Cost/Kg Production Qty (Kgs) Amount
(In Rs.) (Rs. In Lakhs)
I 5.00 45,000.00 2.25
II 5.25 51,750.00 2.72
III 5.51 59,512.50 3.28
IV 5.79 68,439.38 3.96
V 6.08 78,705.28 4.78
VI 6.38 90,511.07 5.78
VII 6.70 1,04,087.73 6.97
VIII 7.04 1,19,700.89 8.42

B. SORTING & GRADING

Multi Grain Atta

Year Packing Cost/Kg Production Qty (Kgs) Amount
(In Rs.) (Rs. In Lakhs)
I 2.00 45,000.00 0.90
II 2.10 51,750.00 1.09
III 2.21 59,512.50 1.31
IV 2.32 68,439.38 1.58
V 2.43 78,705.28 1.91
VI 2.55 90,511.07 2.31
VII 2.68 1,04,087.73 2.79
VIII 2.81 1,19,700.89 3.37

C. TRANSPORTATION COST

Multi Grain Atta

Year Packing Cost/Kg Production Qty (Kgs) Amount
(In Rs.) (Rs. In Lakhs)
I 15.00 45,000.00 6.75
II 15.75 51,750.00 8.15
III 16.54 59,512.50 9.84
IV 17.36 68,439.38 11.88
V 18.23 78,705.28 14.35
VI 19.14 90,511.07 17.33
VII 20.10 1,04,087.73 20.92
VIII 21.11 1,19,700.89 25.26

D. ELECTRICITY COST

Multi Grain Atta

Year Packing Cost/Kg Production Qty (Kgs) Amount
(In Rs.) (Rs. In Lakhs)
I 0.56 45,000.00 0.25
II 0.59 51,750.00 0.30
III 0.62 59,512.50 0.37
IV 0.65 68,439.38 0.44
V 0.68 78,705.28 0.54
VI 0.71 90,511.07 0.65
VII 0.75 1,04,087.73 0.78
VIII 0.79 1,19,700.89 0.94

E. LABOUR COST

Multi Grain Atta

Year Packing Cost/Kg Production Qty (Kgs) Amount
(In Rs.) (Rs. In Lakhs)
I 2.14 45,000.00 0.96
II 2.25 51,750.00 1.16
III 2.36 59,512.50 1.40
IV 2.48 68,439.38 1.70
V 2.60 78,705.28 2.05
VI 2.73 90,511.07 2.47
VII 2.87 1,04,087.73 2.99
VIII 3.01 1,19,700.89 3.60

F. SELLING, GENERAL & ADMINISTRATIVE EXPENSES

Multi Grain Atta

Year Salary Repair & Maintenance Total
(Rs. In Lakhs) (Rs. In Lakhs) (Rs. In Lakhs)
I 2.40 0.10 2.50
II 2.88 0.10 2.98
III 3.46 0.50 3.96
IV 4.15 0.50 4.65
V 4.98 0.50 5.48
VI 5.97 0.50 6.47
VII 7.17 0.50 7.67
VIII 8.60 0.50 9.10
 EXPENSES
FOR MULTIGRAIN BISCUITS

A. PACKING MATERIAL

Multi Grain Biscuits

Packing Cost/Kg Production Qty (Kgs) Amount
(In Rs.) (Rs. In Lakhs)
30.00 6,500.00 1.95
31.50 8,125.00 2.56
33.08 10,156.25 3.36
34.73 12,695.31 4.41
36.47 15,869.14 5.79
38.29 19,836.43 7.60
40.20 24,795.53 9.97
42.21 30,994.42 13.08

B. SORTING & GRADING

Multi Grain Biscuits

Packing Cost/Kg Production Qty (Kgs) Amount
(In Rs.) (Rs. In Lakhs)
- 6,500.00 -
- 8,125.00 -
- 10,156.25 -
- 12,695.31 -
- 15,869.14 -
- 19,836.43 -
- 24,795.53 -
- 30,994.42 -

C. TRANSPORTATION COST

Multi Grain Biscuits (FG) Multi Grain Biscuits (RM)

Packing Cost/Kg Production Qty (Kgs) Amount Packing Cost/Kg Production Qty (Kgs) Amount
(In Rs.) (Rs. In Lakhs) (In Rs.) (Rs. In Lakhs)
15.00 6,500.00 0.98 2.50 6,842.11 0.17
15.75 8,125.00 1.28 2.63 8,552.63 0.22
16.54 10,156.25 1.68 2.76 10,690.79 0.29
17.36 12,695.31 2.20 2.89 13,363.49 0.39
18.23 15,869.14 2.89 3.04 16,704.36 0.51
19.14 19,836.43 3.80 3.19 20,880.45 0.67
20.10 24,795.53 4.98 3.35 26,100.56 0.87
21.11 30,994.42 6.54 3.52 32,625.70 1.15

D. ELECTRICITY COST

Multi Grain Biscuits

Packing Cost/Kg Production Qty (Kgs) Amount
(In Rs.) (Rs. In Lakhs)
2.92 6,500.00 0.19
3.07 8,125.00 0.25
3.22 10,156.25 0.33
3.38 12,695.31 0.43
3.55 15,869.14 0.56
3.73 19,836.43 0.74
3.91 24,795.53 0.97
4.11 30,994.42 1.27

E. LABOUR COST

Multi Grain Biscuits

Packing Cost/Kg Production Qty (Kgs) Amount
(In Rs.) (Rs. In Lakhs)
10.42 6,500.00 0.68
10.94 8,125.00 0.89
11.49 10,156.25 1.17
12.06 12,695.31 1.53
12.67 15,869.14 2.01
13.30 19,836.43 2.64
13.96 24,795.53 3.46
14.66 30,994.42 4.54

F. SELLING, GENERAL & ADMINISTRATIVE EXPENSES

Multi Grain Biscuits

Salary Repair & Maintenance Total
(Rs. In Lakhs) (Rs. In Lakhs) (Rs. In Lakhs)
2.40 0.10 2.50
2.88 0.10 2.98
3.46 0.10 3.56
4.15 1.00 5.15
4.98 1.00 5.98
5.97 1.00 6.97
7.17 1.00 8.17
8.60 1.00 9.60
 Detail of Plant & Machinery
FOR MULTIGRAIN ATTA PLANT
S. No. Supplier Particulars Basic Amount GST Total

1 Aavaron Manufacturing Pvt Ltd AVPC 2012 20 HP With Cyclone Machine 1,75,300.00 31,554.00 2,06,854.00
Roaster Machine 1,43,900.00 25,902.00 1,69,802.00

2 Asian Food Packaging Machinery Coller Type Pouch Packaging Machine 2,25,000.00 40,500.00 2,65,500.00
Air Compressor 32,500.00 5,850.00 38,350.00
Weight Machine 20,000.00 3,600.00 23,600.00
Hot Gun 10,000.00 1,800.00 11,800.00

Total 7,15,906.00

Detail of Plant & Machinery

FOR MULTIGRAIN BISCUIT PLANT
S. No. Supplier Particulars Basic Amount GST Total

1 Aroma Bake Equipment Spiral Mixer (25 Kg) 2,10,000.00 37,800.00 2,47,800.00
Planetary Mixer (40 Ltr) 1,08,000.00 19,440.00 1,27,440.00
Rotary Oven 24 Tray Deisel 4,00,000.00 72,000.00 4,72,000.00
Cookies Wire Cut/Dropping WCD 4,70,000.00 84,600.00 5,54,600.00
Trays (100 ) 55,000.00 9,900.00 64,900.00
Trolleys (6) 81,000.00 14,580.00 95,580.00
Bun Trays (100 ) 90,000.00 16,200.00 1,06,200.00
Visi Cooler (1) 55,000.00 9,900.00 64,900.00
Deep Freezer (2) 61,500.00 11,070.00 72,570.00

2 Asian Food Packaging Machinery Coller Type Pouch Packaging Machine 2,25,000.00 40,500.00 2,65,500.00
Air Compressor 32,500.00 5,850.00 38,350.00
Weight Machine 20,000.00 3,600.00 23,600.00
Hot Gun 10,000.00 1,800.00 11,800.00

Total 21,45,240.00

TOTAL PLANT & MACHINERY 28,61,146.00

 DEPRECIATION SHEDULE
(Rs in Lakhs)
Year Particulars Multigrain Atta Plant Multigrain Biscuit Plant Total

I Opening WDV 7.16 21.45 28.61

Depreciation 1.07 3.22 4.29
Closing WDV 6.09 18.23 24.32

II Opening WDV 6.09 18.23 24.32

Depreciation 0.91 2.74 3.65
Closing WDV 5.17 15.50 20.67

III Opening WDV 5.17 15.50 20.67

Depreciation 0.78 2.32 3.10
Closing WDV 4.40 13.17 17.57

IV Opening WDV 4.40 13.17 17.57

Depreciation 0.66 1.98 2.64
Closing WDV 3.74 11.20 14.94

V Opening WDV 3.74 11.20 14.94

Depreciation 0.56 1.68 2.24
Closing WDV 3.18 9.52 12.70

VI Opening WDV 3.18 9.52 12.70

Depreciation 0.48 1.43 1.90
Closing WDV 2.70 8.09 10.79

VII Opening WDV 2.70 8.09 10.79

Depreciation 0.41 1.21 1.62
Closing WDV 2.30 6.88 9.17

VIII Opening WDV 2.30 6.88 9.17

Depreciation 0.34 1.03 1.38
Closing WDV 1.95 5.85 7.80