PROJECT REPORT
Of
Aradhya Enterprises
Proprietor: Sonal Singh
477, Adarsh Nagar, Tatisilwai, Ranchi 835103
Working Capital Limit: Rs 5,00,000.00
Prepared By:
CA Manoranjan Mishra
MRN 418162
Contact No. 9905748238
Email: camanoranjanmishra@[Link]
Aradhya Enterprises
477, Adarsh Nagar, Tatisilwai, Ranchi 835103
PROJECTED PROFIT & LOSS ACCOUNT
Particulars Estimated Projected Projected Projected Projected
2025-26 2026-27 2027-28 2028-29 2029-30
Income
By Sales (Trading Business) 1352796 1893914 2083305 2291636 2520800
By Closing Stock 714117 1142600 1256900 1382600 1520900
Total (A) 2066913 3036514 3340205 3674236 4041700
Expenditure
To Opening Stock 65960 714117 1142600 1256900 1382600
To Purchases of Trading Material 1420279 1514279 1310279 1442279 1587279
Total (B) 1486239 2228396 2452879 2699179 2969879
Gross Profit 580674 808118 887326 975057 1071821
Indirect Income 147417 162200 178400 196200 215800
Indirect Exp.
To Salary to Staffs 40000 40000 50000 50000 50000
To Printing & Stationery 1000 1050 1103 1158 1216
To Rent Expense 20000 20000 20000 20000 20000
To Bank Interest 27576 45000 45000 45000 45000
To Depriciation 44664 35550 29204 24611 21145
To Conveyance Expenses 2400 2520 2646 2778 2917
To Refreshment 1500 1575 1654 1737 1824
To General Expenses 6000 6180 6304 6619 6950
Net Profit 584951 656243 731415 823154 922769
Aradhya Enterprises
477, Adarsh Nagar, Tatisilwai, Ranchi 835103
PROJECTED BALANCE SHEET
Particulars Estimated Projected Projected Projected Projected
Liabilities 2025-26 2026-27 2027-28 2028-29 2029-30
Capital A/c:
Opening Balance 528705 873656 1241899 1627715 2036149
Add : Capital Introduced 0 0 0 0 0
Add: Net Profit 584951 656243 731415 823154 922769
1113656 1529899 1973315 2450869 2958917
Less: Drawings 240000 288000 345600 414720 497664
Closing Balance 873656 1241899 1627715 2036149 2461253
Current Liabilities 51714 57000 51300 56430 66587
Cash Credit Loan 448615 500000 500000 500000 500000
Total Liabilities 1373985 1798899 2179015 2592579 3027840
Assets
Fixed Assets 285760 250210 221006 196395 175250
Closing Stock 714117 1142600 1256900 1382600 1520900
Sundry Debtors 304896 351000 404000 465000 535000
Cash & Bank Balance 44212 26089 264109 510584 752690
Other Assets 25000 29000 33000 38000 44000
Total Assets 1373985 1798899 2179015 2592579 3027840
Aradhya Enterprises
477, Adarsh Nagar, Tatisilwai, Ranchi 835103
PROJECTED CASH FLOW STATEMENT
Particulars Estimated Projected Projected Projected Projected
2025-26 2026-27 2027-28 2028-29 2029-30
CASH FLOW FROM OPERATING ACTIVITIES
Net Profit as per Profit & Loss Account 5,84,951.00 6,56,243.00 7,31,415.40 8,23,153.94 9,22,768.53
Add: Interest 27,576.00 45,000.00 45,000.00 45,000.00 45,000.00
Depreciation 44,664.00 35,550.00 29,204.00 24,611.00 21,145.00
Add: Opertating profit before W. C. changes 6,57,191.00 7,36,793.00 8,05,619.40 8,92,764.94 9,88,913.53
Less: Increase/Decrease in Current Assets
Sundry Debtors (3,04,896.00) (46,104.00) (53,000.00) (61,000.00) (70,000.00)
Closing Stock (7,14,117.00) (4,28,483.00) (1,14,300.00) (1,25,700.00) (1,38,300.00)
Add: Other Assets (25,000.00) (4,000.00) (4,000.00) (5,000.00) (6,000.00)
Less: Increase/Decrease in Current Liabilities
Current Liabilities 51,714.00 5,286.00 (5,700.00) 5,130.00 10,157.00
NET CASH FLOW FROM OPERATING ACTIVITIES (3,35,108.00) 2,63,492.00 6,28,619.40 7,06,194.94 7,84,770.53
CASH FLOW FROM INVESTING ACTIVITIES
Less: Purchase of Fixed Assets (3,30,424.00) - - - -
NET CASH FLOW FROM INVESTING ACTIVITIES (3,30,424.00) - - - -
CASH FLOW FROM FINANCING ACTIVITIES
Capital Introduced 5,28,705.27 - - - -
Inflow from cash Credit 4,48,614.73 51,385.27 - - -
Less: Interest Cost (27,576.00) (45,000.00) (45,000.00) (45,000.00) (45,000.00)
Drawings (2,40,000.00) (2,88,000.00) (3,45,600.00) (4,14,720.00) (4,97,664.00)
NET CASH FLOW FROM FINANCING ACTIVITIES 7,09,744.00 (2,81,614.73) (3,90,600.00) (4,59,720.00) (5,42,664.00)
NET CASH FLOW FROM ALL ACTIVITIES 44,212.00 (18,122.73) 2,38,019.40 2,46,474.94 2,42,106.53
OPENING CASH BALANCE - 44,212.00 26,089.00 2,64,109.00 5,10,584.00
CLOSING CASH BALANCE 44,212.00 26,089.00 2,64,108.00 5,10,584.00 7,52,691.00
Aradhya Enterprises
477, Adarsh Nagar, Tatisilwai, Ranchi 835103
Schedule of Fixed Assets
Particulars Furniture Computer Equipments
Year Total
10% 40% 15%
Opening WDV 60,000.00 38,740.00 - 98,740.00
Add: Addition(<180 Days) -
Add: Addition(Other than above) 2,31,684.00 - - 2,31,684.00
2025-26
Less: Transfer
Total 2,91,684.00 38,740.00 - 3,30,424.00
Less :Depreciation 29,168.00 15,496.00 - 44,664.00
Closing WDV 2,62,516.00 23,244.00 - 2,85,760.00
Opening WDV 2,62,516.00 23,244.00 - 2,85,760.00
Add: Addition(<180 Days) -
Add: Addition(Other than above) - - - -
2026-27
Less: Transfer
Total 2,62,516.00 23,244.00 - 2,85,760.00
Less :Depreciation 26,252.00 9,298.00 - 35,550.00
Closing WDV 2,36,264.00 13,946.00 - 2,50,210.00
Opening WDV 2,36,264.00 13,946.00 - 2,50,210.00
Add: Addition(<180 Days)
Add: Addition(Other than above) - - - -
2027-28
Less: Transfer
Total 2,36,264.00 13,946.00 - 2,50,210.00
Less :Depreciation 23,626.00 5,578.00 - 29,204.00
Closing WDV 2,12,638.00 8,368.00 - 2,21,006.00
Opening WDV 2,12,638.00 8,368.00 - 2,21,006.00
Add: Addition(<180 Days)
Add: Addition(Other than above) - - - -
2028-29
Less: Transfer
Total 2,12,638.00 8,368.00 - 2,21,006.00
Less :Depreciation 21,264.00 3,347.00 - 24,611.00
Closing WDV 1,91,374.00 5,021.00 - 1,96,395.00
Opening WDV 1,91,374.00 5,021.00 - 1,96,395.00
Add: Addition(<180 Days)
Add: Addition(Other than above) - - - -
2029-30
Less: Transfer
Total 1,91,374.00 5,021.00 - 1,96,395.00
Less :Depreciation 19,137.00 2,008.00 - 21,145.00
Closing WDV 1,72,237.00 3,013.00 - 1,75,250.00
Aradhya Enterprises
477, Adarsh Nagar, Tatisilwai, Ranchi 835103
PROJECTED RATIO ANALYSIS
Particulars Estimated Projected Projected Projected Projected
2025-26 2026-27 2027-28 2028-29 2029-30
Net Profit Ratio 32.34 26.09 26.55 27.36 28.05
(Net Profit/Sales * 100)
Current Ratio 21.04 27.17 38.17 42.46 42.84
(Current Assets/Current Liabilities)
Debtor/Sales 22.54 18.53 19.39 20.29 21.22
Interest Coverage Ratio
PBIT/Interest 22.21 15.58 17.25 19.29 21.51
CALCULATION OF WORKING CAPITAL REQUIREMENT
Estimated Projected Projected Projected Projected
Particulars
2025-26 2026-27 2027-28 2028-29 2029-30
Current Assets:
Cash & Bank Balance 44,212.00 26,089.00 2,64,109.00 5,10,584.00 7,52,690.00
Sundry Debtors & Advances 3,04,896.00 3,51,000.00 4,04,000.00 4,65,000.00 5,35,000.00
Closing stock 7,14,117.00 11,42,600.00 12,56,900.00 13,82,600.00 15,20,900.00
Other Current Assets 25,000.00 29,000.00 33,000.00 38,000.00 44,000.00
Total (A) 10,88,225.00 15,48,689.00 19,58,009.00 23,96,184.00 28,52,590.00
Current Liabilities:
Sundry Creditors 51,714.00 57,000.00 51,300.00 56,430.00 66,587.00
Total (B) 51,714.00 57,000.00 51,300.00 56,430.00 66,587.00
Working Capital (A-B) 10,36,511.00 14,91,689.00 19,06,709.00 23,39,754.00 27,86,003.00
Less: 25% Margin Money 2,59,128.00 3,72,922.00 4,76,677.00 5,84,939.00 6,96,501.00
Working Capital Requirement 7,77,383.00 11,18,767.00 14,30,032.00 17,54,815.00 20,89,502.00
Aradhya Enterprises
477, Adarsh Nagar, Tatisilwai, Ranchi 835103
ASSUMPTIONS
1. Depreciation is charged as per Income Tax Act, 1961
2. Rate of interest for calculating finance charges is assumed at 9%
3. Where ever required figures are rounded off to the nearest Rupee.
4. 25% Margin money is assumed