M/S SEASON FABRICS

FINANCIAL INDICATORS

[Link]. Particulars

(i) Bank Loan Assistance : Rs. 10,00,000/-

(ii) Rate of Interest For Loan : 11.00%

(iii) Monthly Principal Payment : On the Basis of Usage

 M/S SEASON FABRICS

COST OF PROJECT

Sr. No PARTICULARS AMOUNT

1 For Business Expansion Purpose 1,000,000.00

TOTAL 1,000,000.00

SOURCES OF FINANCE

Sr. No PARTICULARS PERCENTAGE AMOUNT

1) Bank C/C. 100.00% 1,000,000.00

TOTAL 100.00% 1,000,000.00

 M/S SEASON FABRICS
TRADING & PROFIT & LOSS ACCOUNT
(Amount Rs in Lakhs)
( Estimated/Projected for the year ended / ending)
Actual Estimated Projected Projected Projected
PARTICULARS
2023 2024 2025 2026 2027

A) INCOME:-

Sale 39.47 51.13 58.80 67.62 77.76

Closing Stock

Closing Stock 7.06 9.43 9.90 10.40 10.92

TOTAL ( A ) 46.53 60.56 68.70 78.02 88.68

B) DIRECT & INDIRECT EXPENSES:-

Opening Stock 6.86 7.06 9.43 9.90 10.40

Purchases 29.88 41.20 44.74 51.80 59.70

Carting & Hamali Exp. 0.32 0.39 0.42 0.46 0.51

TOTAL ( B ) 37.06 48.65 54.59 62.16 70.60

C)
Gross Profit C= [A-B] 9.47 11.91 14.11 15.85 18.07
G P Ratio 23.99 23.29 24.00 23.44 23.24

D) Other Income(Disc & Incentive)

Sub Total 9.47 11.91 14.11 15.85 18.07

E) Interest on Loan - 0.45 1.10 1.10 1.10

Other Expenses 4.17 4.59 5.05 5.55 6.11
( As per sheet enclose)

Depreciation 0.32 0.23 0.17 0.13 0.10

TOTAL ( E ) 4.49 5.27 6.32 6.79 7.32

F) NET PROFIT BEFORE TAX 4.98 6.64 7.79 9.07 10.76

(F)= [D-E]
N P Ratio 12.6 13.0 13.2 13.4 13.8

G) PROVISION OF TAX - - 0.46 0.66 0.89

H) NET PROFIT AFTER TAX 4.98 6.64 7.33 8.41 9.87

 M/S SEASON FABRICS
STATEMENT SHOWING DETAILS OF PROJECTED OTHER EXPENSES

Projected for the year ended / ending

SR. PARTICULARS 2023 2024 2025 2026 2027

Other Expenses

1 To Salary & Wages 1.44 1.58 1.74 1.92 2.11

2 To Traveling & Conveyance Exp. 0.91 1.00 1.10 1.21 1.34
3 To Rent Exp. 0.84 0.92 1.02 1.12 1.23
4 To Bank Charges 0.02 0.02 0.02 0.02 0.02
5 To Refreshment Exp. 0.26 0.28 0.31 0.34 0.38
6 To Legal Charges 0.07 0.08 0.08 0.09 0.10
7 To Festiwal & Celebration Exp. 0.23 0.25 0.27 0.30 0.33
8 To Telephone& Mobile Exp. 0.07 0.08 0.09 0.10 0.11
9 To Printing & Stationary 0.08 0.09 0.10 0.11 0.12
10 To Miscellaneous Exp. 0.26 0.28 0.31 0.34 0.38

TOTAL 4.17 4.59 5.05 5.55 6.11

 M/S SEASON FABRICS
BALANCE SHEET
(Amount Rs. in Lacs)
( Estimated/Projected for the year ended / ending)

Actual Estimated Projected Projected Projected

SOURCES OF FUND :
2023 2024 2025 2026 2027
SHARE CAPITAL
Opening Balance 13.49 15.21 17.24 19.12 21.43
Add: Net Profit 4.98 6.64 7.79 9.07 10.76
Less : Drawing 3.26 4.60 5.91 6.76 7.59
Sub Total 15.21 17.24 19.12 21.43 24.60

SECURED LOAN
Bank Term Loan - - - -
Bank C/c Loan - 10.00 10.00 10.00 10.00

Sub Total - 10.00 10.00 10.00 10.00

UNSECURED LOAN - -

CURRENT LIABLITIES
Sundry creditors 2.05 0.54 0.62 0.71 0.82
Other Curr. Liabilities - - - - -
Sub Total 2.05 0.54 0.62 0.71 0.82

TOTAL 17.26 27.78 29.74 32.14 35.42

APPLICATION OF FUND :
2023 2024 2025 2026 2027
FIXED ASSETS
Opening Balance (Gross Block) 1.54 1.22 0.99 0.81 0.68
Addition During the Year - - - - -
Less Depreciation for the Year 0.32 0.23 0.17 0.13 0.10
Closing Balance 1.22 0.99 0.81 0.68 0.58

INVESTMENTS IN FD & OTHER 5.50 7.48 8.00 9.00 10.50

CURRENT ASSETS
Sundry Debtors 1.79 6.59 7.25 7.97 8.77
Closing Stock of Material 7.06 9.43 9.90 10.40 10.92
Loans & Advances 1.30 2.00 2.20 2.50 3.00
Cash & Bank Balances 0.39 1.31 1.58 1.59 1.65
10.54 19.33 20.93 22.46 24.34
TOTAL 17.26 27.80 29.75 32.14 35.42
 M/S SEASON FABRICS

DEPRECIATION SCHEDULE

RATE OF DEPRECIATION:- 15% 10% 40% 15% 15%

PAINTS
Furniture &
Particulars:- MACHINERIE
Fixtures
Laptop VEHICLES MOBILE Total
S

Opening 01/04/2022 0.21 0.35 0.43 0.41 0.14 1.54

Add: Additions during the year - - - - - -
Less: Depreciation for the year 0.03 0.03 0.17 0.06 0.02 0.32
Closing 31/03/2023 0.18 0.32 0.26 0.35 0.12 1.22
Add: Additions during the year - - - - - -
Less: Depreciation for the year 0.03 0.03 0.10 0.05 0.02 0.23
Opening 01/04/2024 0.15 0.28 0.15 0.30 0.10 0.99
Add: Additions during the year - - - - - -
Less: Depreciation for the year 0.02 0.03 0.06 0.04 0.02 0.17
Closing 31/03/2025 0.13 0.26 0.09 0.25 0.09 0.81
Add: Additions during the year - - - - - -
Less: Depreciation for the year 0.02 0.03 0.04 0.04 0.01 0.13
Closing 31/03/2026 0.11 0.23 0.06 0.21 0.07 0.68
Add: Additions during the year - - - - - -
Less: Depreciation for the year 0.02 0.02 0.02 0.03 0.01 0.10
Closing 31/03/2027 0.09 0.21 0.03 0.18 0.06 0.58
 M/S SEASON FABRICS
COST OF PROJECT
CALCULATION OF DRAWING POWER C/C LIMIT

PARTICULARS 2024 2025 2026 2027

Sales / Gross Reciept 51.13 58.80 67.62 77.76

Max C/c 20% on sales (A) 10.23 11.76 13.52 15.55

Closing Stock 9.43 9.90 10.40 10.92

Less : Creditors 0.54 0.62 0.71 0.82
Paid Stock 8.89 9.28 9.68 10.10
Less : 25% Margin 2.22 2.32 2.42 2.52

Balance (I) 6.67 6.96 7.26 7.57

Debtors 6.59 7.25 7.97 8.77

Less : 40 % Margin 2.64 2.90 3.19 3.51

Balance (II) 3.95 4.35 4.78 5.26

Total Drawing Power (B) =(I)+(II) 10.62 11.31 12.05 12.83

Allowable Drawing Power 10.23 11.31 12.05 12.83

(A) OR (B) Whichever is less
 M/S SEASON FABRICS
FUND FLOW STATEMENT
(Amount Rs. In Lakhs)
( Provisional/Projected for the year ended / ending)
PARTICULARS 2024 2025 2026 2027

1 SOURCE :-
a) Net Profit After Tax 6.64 7.79 9.07 10.76
b) Depreciation 0.23 0.17 0.13 0.10
c) Increase in Sundry Creditors (1.51) 0.08 0.09 0.11
d) Increases in Cash credit Loan 10.00 - - -
e) Increase in Other Curr. Liabilities - - - -
f) Increase in Term Loan - - - -
g) Issue Of Capital - - - -
h) Increase in Unsecured Loan - - - -

TOTAL RS 15.35 8.04 9.29 10.97

2 APPLICATION :-
a) Increase in Stocks 2.37 0.47 0.50 0.52
b) Increase in debtor 4.80 0.66 0.72 0.80
c) Increase in Fixed Assets - - - -

d) Increase in Investment 1.98 0.52 1.00 1.50

e) Drawing 4.60 5.92 6.76 7.59
f) Increase in Advances 0.68 0.20 0.30 0.50

TOTAL RS 14.43 7.77 9.28 10.92

3 CASH & BANK BALANCES

Opening Cash Balance 0.39 1.31 1.58 1.59

Add : Surplus / deficit 0.92 0.27 0.01 0.05
Closing Balance 1.31 1.58 1.59 1.65
 M/S SEASON FABRICS

RATIO ANALYSIS

RATIO 2024 2025 2026 2027

Debt Equity Ratio 0.58 0.52 0.47 0.41
Current Ratio 1.64 1.76 1.86 1.97
Return on Networth 0.38 0.41 0.42 0.44
% Increase in Sales P.A :- 30% 15% 15% 15%
Gross Profit in % 23.29 24.00 23.44 23.24
Net Profit in % 12.98 13.25 13.41 13.84

RATIO 2024 2025 2026 2027

Debt Equity Ratio
A) Debt
i)Bank Term Loan - - - -
ii)Bank C/c Loan 10.00 10.00 10.00 10.00
iii)Unsecured Loan - - - -
Total 10.00 10.00 10.00 10.00
B) Equity
i)Closing Balance of Capital 17.24 19.12 21.43 24.60
C) Debt/Equity Ratio (A/B) 0.58 0.52 0.47 0.41
Current Ratio
A) Current Assets
i)Sundry Debtors 6.59 7.25 7.97 8.77
ii)Closing Stock of Material 9.43 9.90 10.40 10.92
iii)Loan & Advances - - - -
iv)Cash & Bank Balances 1.31 1.58 1.59 1.65
Total 17.33 18.73 19.96 21.34
B) Current Liabilities
i)Sundry creditors 0.54 0.62 0.71 0.82
ii)Other Curr. Liabilities - - - -
iii) Bank C/c Loan 10.00 10.00 10.00 10.00
Total 10.54 10.62 10.71 10.82
C) Current Ratio(A/B) 1.64 1.76 1.86 1.97

Note : While Calculating the current ratio Cash credit will be treated as current liablities
 PROJECT REPORT
OF
M/S SEASON FABRICS

Constitution : Proprietorship Firm

Proprietor Name : Mr. Amit Asnani

Business Address : At Nagpur

440026

Telephone/Mob No. : 9511743650

Nature of Activity : In the Business of Fabrics & Curtains Trading

Experience : 14 Years Experience in above Business