Project Report

Plan for Bank Loan

PROJECT PROFILE ON METAL CRAFT

PRODUCT :MANUFACTURING / JOB WORK

M/S VISHAL ORNAMENTS

2024-25

Submitted by :
VISHAL RASTOGI
147, RUKMANI GOLD PLAZA, THATER WARA SARAFFA

BAZAR, MEERUT, Meerut, Uttar Pradesh, 250002

9927016223
 INTRODUCTION

Mr. Vishal Rastogi S/o Rajkishore Rastogi of M/s Vishal Ornaments,

Meerut is interested in setting up a firm having main activity of Metal Craft/

Sports Goods .The good prospects of the proposed activity and high return

on Investment attracted the proprietor to start/Expand this activity.

At present firm Manages to have order of 300 Kg of Meatl / Sports Goods

(Medals etc)which is expected to increase with Capital Investment and
Keeping in mind the Increasing Demand of Product and the graph at which
the sector is increasing it is expected that sector will increase the at the rate
of 12% Annually .

The promoter has in-depth knowledge about this activity and thus will not
face any problem in carrying out these activities smoothly.

As far as the management of the unit is concerned, it will be managed by

the promoterhimself who is Skilled, Trained has vast experience in this field

of activity and to manage the day to day activities the firm since 2012 will be

employing experienced staff which will be available locally.

The promoter has in-depth knowledge about this activity and thus will not
face any problem in carrying out these activities smoothly.
 PROMOTERS & MANAGEMENT

Mr. Vishal Rastogi S/o Rajkishore Rastogi of M/s Vishal

Ornaments, Meerut is himself will be the promoter of the proposed
activity.

The promoter/Applicant, after being satisfied about the scope of the

proposed activity, decided to pool his resources to promote the
proposed [Link] far as the management of the unit is concerned, it
will be managed by the promoter himself who is Skilled, Trained
has vast experience in this field of activity and to manage the day to
day activities the firm since 2012 will be employing experienced
staff which will be available locally.

Considering, the vast scope and potential of the promoter, it can be

safely concluded that the firm will be a success under his able
management.

GSTIN :
M/S VISHAL ORNAMENTS , MEERUT
FINANCIAL ASPECTS

BASIC PRESUMPTIOMS 100 % CAPACITY UTILIZATION

DESCRIPTION Days
No of Working Days in a Month 25
No of Working Days in a Year 300
Working Cycle Period (Days) 1
No of Cycle in Month 25
No of Cycle in Year 300
Production per Cycle (KG) 6

DESCRIPTION ANNUAL PRODUCTION Pcs RATE PER Kg TOTAL REVENUE

Production 1800 97,500.00 17,55,00,000.00

Land: 1620 sqft OWNED

MACHINERY AND EQUIPMENT:

[Link]. Specification No. Rate Value Amount

1 Hydraullic Auto Minting Press- 350 ton 1 1625000.00 ₹ 16,25,000.00
1 Hydraullic Auto Minting Press - 150 Ton 1 875000.00 ₹ 8,75,000.00
2 Mimaki UV Flatbed Printer 1 1900000.00 ₹ 19,00,000.00
GST 18% ₹ 7,92,000.00
Installation 1 ₹ 95,000.00
TOTAL ₹ 52,87,000.00 52,87,000.00
FURNITURE AND FIXTURE :
[Link]. Specification No. Rate Value Amount
1 Furniture Fixture & Working Tables Carpenter Work 1 56000 56000
TOTAL 56,000 56,000

FIXED CAPITAL INVESTMENT:

Sl. No DESCRIPTION Description Amount Total Amount
1 Land and Building - -
2 Machinery & Equipment 52,87,000 52,87,000
3 Furniture & Fixture 56,000 56,000
Total 53,43,000 53,43,000
WORKING CAPITAL ANALYSIS:
Sl. No DESCRIPTION QUANTITY Amount Total
A FIXED EXPENSES (Monthly Basis)
1 Rent 1 6,000 6000 6000
2 Staff and Labour:
Skilled labour (Fixed) 7 15,000 105000
Unskilled (Fixed) 1 12,000 12000
SUB TOTAL 1,17,000 1,17,000

3 Utility: UNIT RATE

Electricity 3000 10 30000
Fuel 10 85 850
SUB TOTAL 30850 30850

4 Other Misc. expenditure:

Telephone 150 150
Misc. expenditure 1,000 1,000
Repairs & Maintanance 1,500 1,500
Accounting Charges 500 500
Bank Charges 200 200
Legal Charges 500 500
Packing materials 2500 2500
SUB TOTAL 6,350 6,350.00
TOTAL PER MONTH FIXED EXPENDITURE A=(1+2+3+4) 1,60,200.00

B VARIABLE EXPENSES PER CYCLE

1 Raw material:
Silver 6 94,000.00 5,64,000.00
TOTAL PER MONTH VARIABLE EXPENDITURE B=1 1,41,00,000.00

C WORKING CAPITAL (Per Month)

1 FIXED EXPENSES (PER CYCLE) 1,60,200.00
2 VARIABLE EXPENSES PER CYCLE 1,41,00,000.00 1,42,60,200.00
CAPITAL INVESTMENT:

Sl. No. DESCRIPTION Amount Total Amount

1 Fixed capital 53,43,000.00 53,43,000.00
2 Working capital Per Month 1,42,60,200.00 1,42,60,200.00
Total 19603200.00

COST OF PRODUCTION (PER ANNUM):

Sl. No. DESCRIPTION QUANTITY RATE Amount Total Amount

1 Total Recurring expenditure 17,11,22,400.00
2 Depreciation on machinery and Equipment (Avg) 15% 5,26,418.88
3 Bank Interest on Capital Investment 10% 5,34,300.00
Total 17,21,83,118.88 17,21,83,118.88

TURNOVER:

Sl. No. DESCRIPTION QUANTITY (UNIT) RATE PER UNIT Amount Total Amount
1 Production 1800 97,500.00 17,55,00,000.00
Total 17,55,00,000.00 17,55,00,000.00

PROFIT ANALYSIS

Sl. No Description Amount Amount (In Lakh)

1 Annual Revenue 17,55,00,000.00
2 Annual Cost of Production 17,21,83,118.88
3 Selling General & Administrative Expenses 1,40,000.00
4 Bonus 1,40,400.00
5 Net Profit 30,36,481.13 30.36

PROFIT ANALYSIS

Net profit ratio Profit / Turnover x 100 2%

Rate of return Profit / Investment x 100 15%
M/S VISHAL ORNAMENTS , MEERUT
Projected Profit & Loss For the year ended 31.03.2025
Expenses Amount Incomes Amount
Opening Stock 7,46,016.00 Reciepts 15,86,96,016.00
Raw Material 16,92,00,000 Closing Stock 1,75,50,000.00
Electricity Expenses 3,60,000.00
Tele./Mobile expenses 1,800.00
Fuel 10,200.00
Salary 14,04,000.00
Bonus 1,40,400.00
Accounting Charges 6,000.00
Repair Charges 18,000.00
Legal Charges 6,000.00
Miscellaneous Expense 12,000.00
Bank Charges 2,400.00
Rent 72,000.00
Depreciation 5,26,418.88
Administrative Expenses 1,40,000.00
Interest To Bank 1,83,614.91
Net Profit 34,17,166.21
17,62,46,016.00 17,62,46,016.00

Projected Balance Sheet

As on 31.03.2025
Liabilities Amount Assets Amount
Promoters Capital 1,67,56,235.00 WDV 16,94,585.00
Net Profit 34,17,166.21 ADD 53,43,000.00
Retained Profit 5,26,412.00 Gross Fixed Assets 70,37,585.00
Term Loan 42,01,749.91 Less: Depriciation 5,26,418.88 65,11,166.13
Working Capital Loan - Closing Stock 1,75,50,000.00
[Link] 5,64,000.00 Bank Bal. 50,000.00
S. Debtors 8,81,644.53
Cash 20,000.00

Other Current Assets 4,52,752.47

2,54,65,563.13 2,54,65,563.13

Dep. Chart OP Wdv Dep. Rate Dep. Cl. Wdv

Plant & Machienry 69,81,585.00 0.15 5,23,618.88 64,57,966.13
Furniture & Fixture 56,000.00 0.10 2,800.00 53,200.00
Total 70,37,585.00 5,26,418.88 65,11,166.13

For

M/S VISHAL ORNAMENTS , MEERUT

M/S VISHAL ORNAMENTS , MEERUT
Projected Profit & Loss For the year ended 31.03.2026
Expenses Amount Incomes Amount
Opening Stock 1,75,50,000.00 Reciepts 19,91,92,500.00
Raw Material 18,61,20,000.00 Closing Stock 2,01,82,500.00
Electricity Expenses 3,96,000.00
Tele./Mobile expenses 1,980.00
Fuel 11,220.00
Salary 15,44,400.00
Bonus 1,54,440.00
Accounting Charges 6,600.00
Repair Charges 19,800.00
Legal Charges 6,600.00
Miscellaneous Expense 13,200.00
Bank Charges 2,640.00
Rent 79,200.00
Depreciation 9,74,014.92
Administrative Expenses 1,54,000.00
Interest To Bank 3,80,772.76
Net Profit 1,19,60,132.32
21,93,75,000.00 21,93,75,000.00

Projected Balance Sheet

As on 31.03.2026
Liabilities Amount Assets Amount
Promoters Capital 1,67,56,235.00 Gross Fixed Assets 65,11,166.13
Net Profit 1,19,60,132.32 Less: Depriciation 9,74,014.92 55,37,151.21
Retained Profit 39,43,578.21 Closing Stock 2,01,82,500.00
Term Loan 33,26,326.67 Bank Bal. 55,000.00
Working Capital Loan - S. Debtors 1,65,99,375.00
[Link] 1,55,10,000.00 Cash 20,000.00

Other Current Assets 91,02,246.00

5,14,96,272.21 5,14,96,272.21

Dep. Chart OP Wdv Dep. Rate Dep. Cl. Wdv

Plant & Machienry 64,57,966.13 0.15 9,68,694.92 54,89,271.21
Furniture & Fixture 53,200.00 0.10 5,320.00 47,880.00
Total 65,11,166.13 9,74,014.92 55,37,151.21

For

M/S VISHAL ORNAMENTS , MEERUT

M/S VISHAL ORNAMENTS , MEERUT
Projected Profit & Loss For the year ended 31.03.2027
Expenses Amount Incomes Amount
Opening Stock 2,01,82,500.00 Reciepts 22,90,71,375.00
Raw Material 20,47,32,000.00 Closing Stock 2,32,09,875.00
Electricity Expenses 4,35,600.00
Tele./Mobile expenses 2,178.00
Fuel 12,342.00
Salary 16,98,840.00
Bonus 1,69,884.00
Accounting Charges 7,260.00
Repair Charges 21,780.00
Legal Charges 7,260.00
Miscellaneous Expense 14,520.00
Bank Charges 2,904.00
Rent 79,200.00
Depreciation 8,28,178.68
Administrative Expenses 1,69,400.00
Interest To Bank 2,89,104.50
Net Profit 2,36,28,298.81
25,22,81,250.00 25,22,81,250.00

Projected Balance Sheet

As on 31.03.2027
Liabilities Amount Assets Amount
Promoters Capital 1,67,56,235.00 Gross Fixed Assets 55,37,151.21
Net Profit 2,36,28,298.81 Less: Depriciation 8,28,178.68 47,08,972.53
Retained Profit 1,59,03,710.54 Closing Stock 2,32,09,875.00
Term Loan 23,59,235.17 Bank Bal. 60,500.00
Working Capital Loan - S. Debtors 1,90,89,281.25
[Link] 1,70,61,000.00 Cash 20,000.00

Other Current Assets 2,86,19,850.75

7,57,08,479.53 7,57,08,479.53

Dep. Chart OP Wdv Dep. Rate Dep. Cl. Wdv

Plant & Machienry 54,89,271.21 0.15 8,23,390.68 46,65,880.53
Furniture & Fixture 47,880.00 0.10 4,788.00 43,092.00
Total 55,37,151.21 8,28,178.68 47,08,972.53

For

M/S VISHAL ORNAMENTS , MEERUT

M/S VISHAL ORNAMENTS , MEERUT
Projected Profit & Loss For the year ended 31.03.2028
Expenses Amount Incomes Amount
Opening Stock 2,32,09,875.00 Reciepts 26,34,32,081.25
Raw Material 22,52,05,200.00 Closing Stock 2,66,91,356.25
Electricity Expenses 5,00,940.00
Tele./Mobile expenses 2,504.70
Fuel 14,193.30
Salary 19,53,666.00
Bonus 1,95,366.60
Accounting Charges 8,349.00
Repair Charges 25,047.00
Legal Charges 8,349.00
Miscellaneous Expense 16,698.00
Bank Charges 3,252.48
Rent 79,200.00
Depreciation 7,04,191.28
Administrative Expenses 1,86,340.00
Interest To Bank 1,87,837.39
Net Profit 3,78,22,427.75
29,01,23,437.50 29,01,23,437.50

Projected Balance Sheet

As on 31.03.2028
Liabilities Amount Assets Amount
Promoters Capital 1,67,56,235.00 Gross Fixed Assets 47,08,972.53
Net Profit 3,78,22,427.75 Less: Depriciation 7,04,191.28 40,04,781.25
Retained Profit 3,95,32,009.35 Closing Stock 2,66,91,356.25
Term Loan 12,90,876.56 Bank Bal. 66,550.00
Working Capital Loan - S. Debtors 2,19,52,673.44
[Link] 1,87,67,100.00 Cash 20,000.00

Other Current Assets 6,14,33,287.73

11,41,68,648.67 11,41,68,648.67

Dep. Chart OP Wdv Dep. Rate Dep. Cl. Wdv

Plant & Machienry 46,65,880.53 0.15 6,99,882.08 39,65,998.45
Furniture & Fixture 43,092.00 0.10 4,309.20 38,782.80
Total 47,08,972.53 7,04,191.28 40,04,781.25

For

M/S VISHAL ORNAMENTS , MEERUT

M/S VISHAL ORNAMENTS , MEERUT
Projected Profit & Loss For the year ended 31.03.2029
Expenses Amount Incomes Amount
Opening Stock 2,66,91,356.25 Reciepts 30,29,46,893.44
Raw Material 24,77,25,720.00 Closing Stock 3,06,95,059.69
Electricity Expenses 5,51,034.00
Tele./Mobile expenses 2,755.17
Fuel 15,612.63
Salary 21,49,032.60
Bonus 2,14,903.26
Accounting Charges 9,183.90
Repair Charges 27,551.70
Legal Charges 9,183.90
Miscellaneous Expense 18,367.80
Bank Charges 3,577.73
Rent 87,120.00
Depreciation 5,98,778.05
Administrative Expenses 2,04,974.00
Interest To Bank 75,966.28
Net Profit 5,52,56,835.86
33,36,41,953.13 33,36,41,953.13

Projected Balance Sheet

As on 31.03.2029
Liabilities Amount Assets Amount
Promoters Capital 1,67,56,235.00 Gross Fixed Assets 40,04,781.25
Net Profit 5,52,56,835.86 Less: Depriciation 5,98,778.05 34,06,003.20
Retained Profit 7,73,54,437.11 Closing Stock 3,06,95,059.69
Term Loan 1,10,646.84 Bank Bal. 73,205.00
Working Capital Loan - S. Debtors 2,52,45,574.45
[Link] 2,06,43,810.00 Cash 20,000.00

Other Current Assets 11,06,82,122.47

17,01,21,964.81 17,01,21,964.81

Dep. Chart OP Wdv Dep. Rate Dep. Cl. Wdv

Plant & Machienry 39,65,998.45 0.15 5,94,899.77 33,71,098.68
Furniture & Fixture 38,782.80 0.10 3,878.28 34,904.52
Total 40,04,781.25 5,98,778.05 34,06,003.20

For

M/S VISHAL ORNAMENTS , MEERUT

M/S VISHAL ORNAMENTS , MEERUT
Projected Profit & Loss For the year ended 31.03.2030
Expenses Amount Incomes Amount
Opening Stock 3,06,95,059.69 Reciepts 34,83,88,927.45
Raw Material 27,24,98,292.00 Closing Stock 3,52,99,318.64
Electricity Expenses 6,06,137.40
Tele./Mobile expenses 3,030.69
Fuel 17,173.89
Salary 23,63,935.86
Bonus 2,36,393.59
Accounting Charges 10,102.29
Repair Charges 30,306.87
Legal Charges 10,102.29
Miscellaneous Expense 20,204.58
Bank Charges 3,935.50
Rent 95,832.00
Depreciation 5,09,155.25
Administrative Expenses 2,25,471.40
Interest To Bank 979.44
Net Profit 7,63,62,133.36
38,36,88,246.09 38,36,88,246.09

Projected Balance Sheet

As on 31.03.2030
Liabilities Amount Assets Amount
Promoters Capital 1,67,56,235.00 Gross Fixed Assets 34,06,003.20
Net Profit 7,63,62,133.36 Less: Depriciation 5,09,155.25 28,96,847.95
Retained Profit 13,26,11,272.97 Closing Stock 3,52,99,318.64
Term Loan - Bank Bal. 80,525.50
Working Capital Loan - S. Debtors 2,90,32,410.62
[Link] 2,27,08,191.00 Cash 20,000.00

Other Current Assets 18,11,08,729.61

24,84,37,832.32 24,84,37,832.32

Dep. Chart OP Wdv Dep. Rate Dep. Cl. Wdv

Plant & Machienry 33,71,098.68 0.15 5,05,664.80 28,65,433.88
Furniture & Fixture 34,904.52 0.10 3,490.45 31,414.07
Total 34,06,003.20 5,09,155.25 28,96,847.95

For

M/S VISHAL ORNAMENTS , MEERUT

M/S VISHAL ORNAMENTS , MEERUT
Projected Profit & Loss For the year ended 31.03.2031
Expenses Amount Incomes Amount
Opening Stock 3,52,99,318.64 Reciepts 40,06,47,266.57
Raw Material 29,97,48,121.20 Closing Stock 4,05,94,216.44
Electricity Expenses 6,66,751.14
Tele./Mobile expenses 3,333.76
Fuel 18,891.28
Salary 26,00,329.45
Bonus 2,60,032.94
Accounting Charges 11,112.52
Repair Charges 33,337.56
Legal Charges 11,112.52
Miscellaneous Expense 22,225.04
Bank Charges 4,329.05
Rent 1,05,415.20
Depreciation 4,32,956.49
Administrative Expenses 2,48,018.54
Interest To Bank -
Net Profit 10,17,76,197.69
44,12,41,483.01 44,12,41,483.01

Projected Balance Sheet

As on 31.03.2031
Liabilities Amount Assets Amount
Promoters Capital 1,67,56,235.00 Gross Fixed Assets 28,96,847.95
Net Profit 10,17,76,197.69 Less: Depriciation 4,32,956.49 24,63,891.46
Retained Profit 20,89,73,406.32 Closing Stock 4,05,94,216.44
Term Loan - Bank Bal. 88,578.05
Working Capital Loan - S. Debtors 3,33,87,272.21
[Link] 2,49,79,010.10 Cash 20,000.00

Other Current Assets 27,59,30,890.95

35,24,84,849.11 35,24,84,849.11

Dep. Chart OP Wdv Dep. Rate Dep. Cl. Wdv

Plant & Machienry 28,65,433.88 0.15 4,29,815.08 24,35,618.80
Furniture & Fixture 31,414.07 0.10 3,141.41 28,272.66
Total 28,96,847.95 4,32,956.49 24,63,891.46

For

M/S VISHAL ORNAMENTS , MEERUT

M/S VISHAL ORNAMENTS , MEERUT
Projected Profit & Loss For the year ended 31.03.2032
Expenses Amount Incomes Amount
Opening Stock 4,05,94,216.44 Reciepts 47,90,11,753.95
Raw Material 32,97,22,933.32 Closing Stock 4,87,13,059.72
Electricity Expenses 7,33,426.25
Tele./Mobile expenses 3,667.13
Fuel 20,780.41
Salary 28,60,362.39
Bonus 2,86,036.24
Accounting Charges 12,223.77
Repair Charges 36,671.31
Legal Charges 12,223.77
Miscellaneous Expense 24,447.54
Bank Charges 4,761.96
Rent 1,15,956.72
Depreciation 3,68,170.09
Administrative Expenses 2,72,820.39
Interest To Bank -
Net Profit 15,26,56,115.94
52,77,24,813.68 52,77,24,813.68

Projected Balance Sheet

As on 31.03.2032
. Amount Assets Amount
Promoters Capital 1,67,56,235.00 Gross Fixed Assets 24,63,891.46
Net Profit 15,26,56,115.94 Less: Depriciation 3,68,170.09 20,95,721.37
Retained Profit 31,07,49,604.01 Closing Stock 4,87,13,059.72
Term Loan - Bank Bal. 97,435.86
Working Capital Loan - S. Debtors 3,99,17,646.16
[Link] 2,74,76,911.11 Cash 20,000.00

Other Current Assets 41,67,95,002.95

50,76,38,866.06 50,76,38,866.06

Dep. Chart OP Wdv Dep. Rate Dep. Cl. Wdv

Plant & Machienry 24,35,618.80 0.15 3,65,342.82 20,70,275.98
Furniture & Fixture 28,272.66 0.10 2,827.27 25,445.40
Total 24,63,891.46 3,68,170.09 20,95,721.37

For
M/S VISHAL ORNAMENTS , MEERUT
 M/S VISHAL ORNAMENTS , MEERUT
OPERATING STATEMENT
AS PER PROFIT AND LOSS ACCOUNT ACTUALS/ESTIMATES FOR YEAR ENDING 31st MARCH

2025 2026 2027 2028 2029 2030 2031 2032

PROJ. PROJ. PROJ. PROJ. PROJ. PROJ. PROJ. PROJ.
A GROSS SALES
1. Domestic Sales 1586.96 1991.93 2290.71 2634.32 3029.47 3483.89 4006.47 4790.12
2. Other Income 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total 1586.96 1991.93 2290.71 2634.32 3029.47 3483.89 4006.47 4790.12
Less:Excise 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Net Sales 1586.96 1991.93 2290.71 2634.32 3029.47 3483.89 4006.47 4790.12
% Rise or Fall 0.00 25.52 15.00 15.00 15.00 15.00 15.00 19.56
B Cost of Production
1. Raw Material 1692.00 1861.20 2047.32 2252.05 2477.26 2724.98 2997.48 3297.23
a. Imported 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
b. Indegenous 1692.00 1861.20 2047.32 2252.05 2477.26 2724.98 2997.48 3297.23
2. Other Spares 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
a. Imported 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
b. Indegenous 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
3. Carriage Forward 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
4. Direct Labour 14.04 15.44 16.99 19.54 21.49 23.64 26.00 28.60
5. Depreciation 5.26 9.74 8.28 7.04 5.99 5.09 4.33 3.68
6. Other Direct Expenses 6.29 6.92 7.53 8.54 9.39 10.33 11.37 12.50
Sub Total 1717.59 1893.30 2080.12 2287.17 2514.13 2764.05 3039.18 3342.02
Add: Opening Stock in
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Process
Deduct : Closing Stock in
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Progress
C Cost of Production 1717.59 1893.30 2080.12 2287.17 2514.13 2764.05 3039.18 3342.02
Add: Opening Stock of
7.46 175.50 201.83 232.10 266.91 306.95 352.99 405.94
Finished Goods
Sub Total 1725.05 2068.80 2281.94 2519.27 2781.04 3071.00 3392.17 3747.96
Deduct : Closing Stock of
175.50 201.83 232.10 266.91 306.95 352.99 405.94 487.13
Finished Goods
Sub Total (Total Cost of
1549.55 1866.98 2049.85 2252.35 2474.09 2718.00 2986.23 3260.83
Sales)
Selling genreral and
1.40 1.54 1.69 1.86 2.05 2.25 2.48 2.73
administrative expenses
Sub Total 1550.95 1868.52 2051.54 2254.22 2476.14 2720.26 2988.71 3263.56
Operating Profit Before
D 36.01 123.41 239.17 380.10 553.33 763.63 1017.76 1526.56
Interest (A-C)
E Interest
a. Interest on Loan 1.84 3.81 2.89 1.88 0.76 0.01 0.00 0.00
b. Interest on CC Limit 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Sub Total 1.84 3.81 2.89 1.88 0.76 0.01 0.00 0.00
Operating Profit After
F 34.17 119.60 236.28 378.22 552.57 763.62 1017.76 1526.56
Interest (D-E)
Other Income 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Rebate & Discount 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Sub Total 34.17 119.60 236.28 378.22 552.57 763.62 1017.76 1526.56
Deduct other Non
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Operating Expenses
Profit before Tax/Loss 34.17 119.60 236.28 378.22 552.57 763.62 1017.76 1526.56
Provision for Taxes 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Previous Year Adjustment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
G Net Profit / Loss 34.17 119.60 236.28 378.22 552.57 763.62 1017.76 1526.56
Equity Dividend etc 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
EBITDA MARGIN % 2% 6% 11% 14% 18% 22% 25% 32%
Gross Profit Margins % 2% 6% 10% 14% 18% 22% 25% 32%
Net Profit Margins % 2% 6% 10% 14% 18% 22% 25% 32%
H Retained Profit 526412.00 526446.17 526565.77 526802.06 527180.28 527732.85 528496.47 529514.23
Retained Net Profit % 100% 100% 100% 100% 100% 100% 100% 100%
 M/S VISHAL ORNAMENTS , MEERUT
DEBT SERVICE COVERAGE RATIO

CALCULATIONS 2025 2026 2027 2028 2029 2030 2031 2032

Profit Before Tax 34.17 119.60 236.28 378.22 552.57 763.62 1017.76 1526.56
Less: Income Tax @22% 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Profit After Tax 34.17 119.60 236.28 378.22 552.57 763.62 1017.76 1526.56
Add: Depriciation 5.26 9.74 8.28 7.04 5.99 5.09 4.33 3.68
Cash Accurals 39.44 129.34 244.56 385.27 558.56 768.71 1022.09 1530.24

DSCR Including Interest

Net Cash Accurals 39.44 129.34 244.56 385.27 558.56 768.71 1022.09 1530.24
Add: Interest on Term
Loan and CC 1.84 3.81 2.89 1.88 0.76 0.01 0.00 0.00
Total 41.27 133.15 247.46 387.14 559.32 768.72 1022.09 1530.24
Repayment on Loan 5.23 12.56 12.56 12.56 12.56 2.09 0.00 0.00
Total Repayment 5.23 12.56 12.56 12.56 12.56 2.09 0.00 0.00
DSCR
7.89 10.60 19.70 30.82 44.52 367.17 #DIV/0! #DIV/0!
(EBITDA / TOTAL DEBT)
Total Cash Accrual 4689.39
Total Repayment of Laon 57.58
Average DSCR 81.45
DSCR Excluding Interest
Net Cash Accurals 39.44 129.34 244.56 385.27 558.56 768.71 1022.09 1530.24
Repayment on loan
(Excl. Int) 3.40 8.75 9.67 10.68 11.80 2.08 0.00 0.00
Total Cash Accrual 2125.88
Total Repayment of Loan 46.39
Average DSCR 45.82
 M/S VISHAL ORNAMENTS , MEERUT
Total Revenue for the Year 2024-25 as per GTR3B

[Link] Month Amount

1 APRIL 95,300.00
2 MAY 20,100.00
3 JUNE 63,94,105.00
4 JULY 91,97,875.00
5 AUG 1,49,07,578.00
6 SEP 1,65,67,960.00
7 OCT 1,85,56,115.20
Total Sales 4,71,82,918.00
Total Sales (in Lakhs) 471.83

Sales
2,00,00,000.00

1,50,00,000.00

1,00,00,000.00

50,00,000.00

-
APRIL MAY JUNE JULY AUG SEP OCT

Sales