Featherstone Dry Mix Pvt. Ltd. Serial Particulars Units: Sales 848.25 1050.53

Featherstone Dry Mix Pvt. Ltd.
Computation of Relevant Financial and Operating Ratios

Serial Particulars Units 2019-20
a. Total Net Operating income Rs. In Lakhs 118.49
b. Total Debt Service Cost (Instalments) Rs. In Lakhs 70.47
c. Interest Charges during the year Rs. In Lakhs 46.39
d. Debt Service Coverage Ratio (a/b) Times 1.68
e. Interest Coverage Ratio (a/c) Times 2.55
f. Debt Equity Ratio (Debt/Equity) Times 2.61
g. Working Capital Ratio Times 0.84
h. Net Profit Ratio (post tax) in % 7.07
i. Gross Profit Ratio in % 43.76
j. Return on investment (on total funds) in % 16.15
k. Return on investment (on own funds) in % 58.34
l. Debtors Turnover Ratio (DTR) Times 8.11
m. Stock in Trade Turnover Ratio (STR) Times 10.56
n. Creditors Turnover Ratio (CTR) Times 12.17
o. Fixed Assets to partner's Funds Times 3.99
p. Current Assets to partner's Funds Times 2.04
q. Fixed Assets Turnover Ratio Times 2.07
r. Capital Turnover Ratio Times 8.26
2019-20 2020-21
Sales 848.25 1050.53
erstone Dry Mix Pvt. Ltd.
nt Financial and Operating Ratios
2020-21 2021-22 2022-23 2023-24 2024-25 2025-26
178.82 213.66 222.45 238.18 368.36 442.50
61.27 61.27 61.27 61.27 61.27 45.95
50.44 46.32 41.82 36.81 31.31 25.28
2.92 3.49 3.63 3.89 6.01 9.63
3.55 4.61 5.32 6.47 11.76 17.51
1.11 0.56 0.30 0.15 0.05 0.00
1.01 1.10 1.17 1.24 1.32 1.42
8.90 9.35 8.53 8.01 11.16 11.18
41.67 41.04 40.45 40.45 41.92 41.33
21.47 20.83 16.64 13.80 18.89 17.07
45.25 32.53 21.71 15.93 19.89 17.14
8.11 8.11 8.11 8.11 8.11 8.11
10.74 10.74 10.74 10.74 10.74 10.74
12.17 12.17 12.17 12.17 12.17 12.17
2.09 1.48 1.21 1.05 0.93 0.88
1.32 0.91 0.68 0.54 0.49 0.42
2.43 2.35 2.11 1.90 1.91 1.74
5.09 3.48 2.55 1.99 1.78 1.53
2021-22 2022-23 2023-24 2024-25 2025-26 2026-27

1181.84 1240.93 1302.98 1641.75 1915.38 2011.15
Sales
2500.00
2000.00
1500.00
1000.00
500.00
0.00
Total Net Operating income Rs. In Lakhs

450.00
400.00
350.00
300.00
250.00 Total Net Operating income

Rs. In Lakhs
200.00
150.00
100.00
50.00
0.00
0 1 2 3 4 5
9 -2 0 -2 1 -2 2 -2 3 -2 4 -2
2 01 2 02 2 02 2 02 2 02 2 02
100.00
50.00
0.00
0 1 2 3 4 5
9 -2 0 -2 1 -2 2 -2 3 -2 4 -2
2 01 2 02 2 02 2 02 2 02 2 02
18.00
16.00
14.00
12.00
10.00 Debt Service Coverage Ratio

(a/b) Times
8.00 Interest Coverage Ratio (a/c)
Times
6.00
4.00
2.00
0.00
Sales
9.00
8.00
7.00
6.00
5.00
Fixed As
Capi ta l T
4.00
3.00
2.00
1.00
0.00
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
2.00
1.00
0.00
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
60.00
50.00
40.00
overage Ratio Net Profit Ratio (post tax) in %
Gross Profit Ratio in %
ge Ratio (a/c) 30.00 Return on investment (on tota
Return on investment (on own
20.00
10.00
0.00
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
Fi xed As s ets Turnover Ratio Ti mes
Ca pi ta l Turnover Ratio Ti mes
5
5
Net Profit Ratio (post tax) in %

Gross Profit Ratio in %
Return on investment (on total funds) in %
Return on investment (on own funds) in %
PROFIT AND LOSS ACCOUNT ( ESTIMATED & PROJECTED) In Lakhs
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
Particulars Schedules
(Projected) (Projected) (Projected) (Projected) (Projected) (Projected)
Amount (Rs.) Amount (Rs.) Amount (Rs.) Amount (Rs.) Amount (Rs.) Amount (Rs.)
INCOME :
Sales 848.25 1050.53 1181.84 1240.93 1302.98 1641.75
848.25 1050.53 1181.84 1240.93 1302.98 1641.75
EXPENSES :
Manufacturing Cost 557.40 630.30 709.08 744.54 781.76 985.02
Carriage Outward 69.47 78.55 88.37 92.79 97.43 122.76
Selling & Adminstrative Expenses 18.60 19.53 20.51 21.53 22.61 23.74
Depreciation C 40.28 31.64 27.15 23.31 20.03 17.21
Store,Spares & Consumables 4.08 4.49 4.94 5.43 5.97 6.57
Interest on Term Loan 22.08 27.00 22.96 18.53 13.58 8.08
Interest on Working capital Loan 24.31 23.44 23.36 23.29 23.23 23.23
Preliminary expenses 0.00 0.00 0.00 0.00 0.00 0.00
Power & Electricity charges 7.44 8.18 9.00 9.90 10.89 11.98
Interest on CC facility 0.00 0.00 0.00 0.00 0.00 0.00
Insurance charges 1.42 1.56 1.72 1.89 2.08 2.29
Repairs & Maintenance 1.92 2.02 2.22 2.44 2.68 2.95
Salaries&Wages 83.76 87.95 92.35 96.96 101.81 106.90
Duties and Taxes 1.42 1.56 1.72 1.89 2.08 2.29
Increase/Decrease in Stock in Trade B -80.34 -17.51 -12.23 -5.50 -5.78 -31.56
Net Profit prior to taxes 96.42 151.82 190.70 203.93 224.60 360.28
Less: Interest on Partner's capital 4.80 12.33 24.78 40.78 58.49 78.63
Less: Partner's Remuneration 6.00 6.00 8.00 12.00 17.00 20.00
Less: Provision for taxes 25.68 40.05 47.37 45.34 44.73 78.50
Net Profit post taxes transferred to Capital 59.93 93.45 110.54 105.80 104.38 183.16
848.25 1050.53 1181.84 1240.93 1302.98 1641.75
Gross Profit :-- 118.49 178.82 213.66 222.45 238.18 368.36

2025-26 2026-27
(Projected) (Projected)
Amount (Rs.) Amount (Rs.)
1915.38 2011.15
1915.38 2011.15
1149.19 1206.65
143.22 150.38
24.93 26.17
14.80 12.73
7.23 7.95
2.04 0.00
23.23 23.23
0.00 0.00
13.18 14.50
0.00 0.00
4.57 9.15
3.25 3.57
112.25 117.86
2.52 2.77
-25.49 -8.92
440.46 445.10
110.53 149.97
24.00 30.00
91.78 79.54
214.15 185.59
1915.38 2011.15
442.50 445.10
BALANCE SHEET ( ESTIMATED & PROJECTED)
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26
Particulars Schedules (Projected) (Projected) (Projected) (Projected) (Projected) (Projected) (Projected)
Amount (Rs.) Amount (Rs.) Amount (Rs.) Amount (Rs.) Amount (Rs.) Amount (Rs.) Amount (Rs.)
Sources of Funds
Capital Fund A 102.73 206.51 339.83 487.42 655.28 921.07 1249.75
Secured Loans
Term Loan 268.25 228.83 190.87 148.52 101.27 48.57 5.07
TOTAL 370.98 435.34 530.70 635.94 756.55 969.64 1254.82

Application Of Funds
Fixed Assets C 410.21 431.67 503.57 588.02 687.23 861.06 1100.29
a) total non-current assets 410.21 431.67 503.57 588.02 687.23 861.06 1100.29
Current Assets, Loans and advances
Sundry Debtors 104.58 129.52 145.71 152.99 160.64 202.41 236.14
Security Deposit with Electricity Company 15.00 15.00 15.00 15.00 15.00 15.00 15.00
Closing Stock B 80.34 97.86 110.09 115.59 121.37 152.93 178.42
Cash in Hand and at Bank 9.23 30.38 39.58 48.85 59.66 76.49 90.43
b) total current assets 209.15 272.75 310.38 332.43 356.67 446.83 519.99
Less:-Current Liabilites & Provision
Trade Payables 45.81 51.81 58.28 61.19 64.25 80.96 94.45
Provision for Income Tax 25.68 40.05 47.37 45.34 44.73 78.50 91.78
Bank CC 170.00 170.00 170.00 170.00 170.00 170.00 170.00
Other Payables 6.88 7.23 7.59 7.97 8.37 8.79 9.23
c) total current liabilities 248.38 269.08 283.25 284.51 287.35 338.24 365.46
TOTAL (a+b-c) 370.98 435.34 530.70 635.95 756.55 969.65 1254.82
Significant Accounting Policies and

Notes on Accounts D
0.00 0.00 0.00 0.00 0.00 0.00 0.00
In Lakhs
2026-27
(Projected)
Amount (Rs.)
1585.32
0.00
1585.32
1387.13
1387.13
247.95
15.00
187.34
106.31
556.60
99.18
79.54
170.00
9.69
358.40
1585.32
0.00
Schedule C Fixed Assets
2017-18
Particulars Opening Balance Addition Rate Depreciation
Land and Land Development 0 - 0% -
Plant & Machinery 0 - 0% -
Moulds 0 - 0% -
Shed & Building 0 - 0% -
Electrical Installation 0 - 0% -
Tools & Equipments 0 - 0% -
Furnitures & Fixtures 0 - 0% -
TOTAL 0 - -
2018-19
Land and Land Development 0.00 0 0% -
Plant & Machinery 0.00 175.24 15% 26.29
Shed & Building 0.00 53.70 10% 8.06
Electrical Installation 0.00 25 15% 3.75
Tools & Equipments 0.00 7.25 15% 1.09
Furnitures & Fixtures 0.00 7.32 10% 1.10
TOTAL - 268.51 40.28
Asset Addition
2019-20
Plant & Machinery 148.95 0 15% 22.34
Shed & Building 45.65 0 10% 4.56
Tools & Equipments 6.16 0 15% 0.92
Furnitures & Fixtures 6.22 0 10% 0.62
TOTAL 228.23 - 31.64
Asset Addition
2020-21
Plant & Machinery 126.61 0 15% 18.99
Shed & Building 41.08 0 10% 4.11
TOTAL 196.59 - 27.15
Asset Addition
2021-22
Plant & Machinery 107.62 0 15% 16.14
Shed & Building 36.97 0 10% 3.70
TOTAL 169.43 - 23.31
Asset Addition
2022-23
Plant & Machinery 91.47 0 15% 13.72
Shed & Building 33.28 0 10% 3.33
TOTAL 146.12 - 20.03
Asset Addition
2023-24
Shed & Building 29.95 0 10% 2.99
TOTAL 126.09 - 17.21
Asset Addition
2024-25
Shed & Building 26.95 0 10% 2.70
TOTAL 108.88 - 14.80
Asset Addition
2025-26
Shed & Building 24.26 0 10% 2.43
TOTAL 94.08 - 12.73
Asset Addition
1.Basis of preparation of Financial Statements
a. Accounts are maintained on accrual basis under the historical cost convention.
b. The Financial Statements have been prepared in accordance with Generally Accepted Accounting
Principles.
c. Accounting Standards, issued by the Institute of Chartered Accountants of India, as applicable
have been complied with.
2. Fixed Assets and Depreciation
a.The depreciation on fixed assets have been charged in the accounts on written down value method
applying provisions of sec.32 of the Income Tax Act, 1961 read with Rule 5 of the Income Tax Rule.
3. Revenue Recognition
All revenues are recognised on accrual basis.
4. Taxes on Income
Provision for Income Taxes have been computed at the rates prevailing at present. Taxes have been computed
on income from the present venture only and other incomes of the proprietress have not been taken into account.
Closing Balance
-
-
-
-
-
-
-
-
Closing Balance
-
148.95
45.65
21.25
6.16
6.22
228.23 196.32
Closing Balance
-
126.61
41.08
18.06
5.24
5.60
196.59 196.59
Closing Balance
-
107.62
36.97
15.35
4.45
5.04
169.43 305.44
136.01
Closing Balance
-
91.47
33.28
13.05
3.78
4.54
146.12 436.52
290.4
Closing Balance
-
77.75
29.95
11.09
3.22
4.08
126.09 621.25
495.16
Closing Balance
-
66.09
26.95
9.43
2.73
3.67
108.88 958.05
849.17
Closing Balance
-
56.18
24.26
8.01
2.32
3.31
94.08 1,391.50
1,297.42
Closing Balance
-
47.75
21.83
6.81
1.98
2.98
81.35 1,883.14
1,801.79
nt.
Schedule B
Increase/Decrease in Stock 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27
Opening Stock: 0.00 0.00 80.34 97.86 110.09 115.59 121.37 152.93 178.42
Less:
Closing Stock: 0.00 80.34 97.86 110.09 115.59 121.37 152.93 178.42 187.34
Total 0.00 -80.34 -17.51 -12.23 -5.50 -5.78 -31.56 -25.49 -8.92
Cost of project
(Val in Rs.)
SL Particulars Details Cost of % of Promoter's % of Bank Promoter's Term Loan
Project Contribution Finance Contribution
A Land
Cost 3,000,000
Land and Land development 2,000,000 5,000,000 90% 10% 4,500,000 500,000
B Plant and Machinery

Engineering 1,020,000
Set of silo equipment 938,400
The big runway runner 557,600
Fly ash weight batch hopper 333,200
Bucket elevator for fly ash 1,183,200
Mixer 578,000
Submill hopper 680,000
Mill for fly ash
Screw conveyor for feeding cement and fly ash from
silo (Wam, Italy) 4,080,000
Sub mixer hopper 544,000
Packaging unit 680,000
Belt conveyor 238,000
Electronic controll system 816,000
Pneumetic system 612,000
Mixing and pumping unit for dry mix in-situ
application 707,200
Silo 2 nos 2,040,000
Pneumetic loading tp silo system 680,000
Set of steel structure 680,000
Compressor 1,020,000
Set of maitenance tools 136,000
17,523,600 15% 85% 2,628,540 14,895,060
D Electrical Installation 2,500,000 0% 100% - 2,500,000
E Factory Shed & Building

Factory Shed 400 sqMT@8500 3,400,000
Material Storage-Cum- go down 1200 sqf 1,020,000
Factory office Building 500 sqf@ 250,000
Laboratory 500sqf@ 200,000
Labour hut of 1200 sqf & Other Infrastructure 500,000
5,370,000 10% 90% 537,000 4,833,000
F Tools & Equipments 475,000 475,000 0% 100% - 475,000
G Furnitures & Fixtures & other office Equipments 732,000 732,000 0% 100% - 732,000
I Testing Equipments 250,000 250,000 0% 100% - 250,000
J Preliminary & Preoperative Expenses

Technical project & consultancy fees 1,000,000
License & permit 500,000
Legal & Advisory -
Other Administrative Expenses 750,000
Security Deposit Electricity 1,050,000
3,300,000 20% 80% 660,000 2,640,000
Total Project Cost 35,150,600 8,325,540 26,825,060
Means of Finance Value (Rs.) %

Promoter's Contribution 8,325,540 24%
Term Loan 26,825,060 76%
Total Cost of project 35,150,600 100%
35,150,600 -
Statement of Production/sales/closing Stock (In units)
Year :--- 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27
Total Production 14,625.00 15,750.00 16,875.00 16,875.00 16,875.00 20,250.00 22,500.00 22,500.00
Total Sales in units 13,893.75 14,962.50 16,031.25 16,031.25 16,031.25 19,237.50 21,375.00 21,375.00
Closing Stock (In Units) 731.25 839.48 899.44 899.44 899.44 1,079.33 1,199.25 1,199.25
VALUATION OF Clo Stock 3,811 4,002 4,202 4,412 4,633 4,864 5,108 5,363
Value: 2,787,020 3,359,474 3,779,409 3,968,379 4,166,798 5,250,166 6,125,193 6,431,453
Value (In Lakhs) 27.87 33.59 37.79 39.68 41.67 52.50 61.25 64.31
Calculation for
Revenue(Inclusive of GST @
12%) 5,800 6,670 7,004 7,354 7,721 8,107 8,513 8,938
Revenue 84,825,000.00 105,052,500.00 118,184,062.50 124,093,265.63 130,297,928.91 164,175,390.42 191,537,955.49 201,114,853.27
Revenue (In lakhs) 848.25 1,050.53 1,181.84 1,240.93 1,302.98 1,641.75 1,915.38 2,011.15
Basic Rate :--- - - - - - - - -

GST @12% - - - - - - - -
- - - - - - - -
5500 6,325.00 6,641.25 7,172.55 7,746.35 8,366.06 8,784.37 9,223.58
Sl.No. Particulars Amt.(Rs.)

1 Salaries
a) Factory
i) Operator 3 nos. @ 20000/- 60,000.00
ii) Operator of forklif 3 nos @15000/- 45,000.00
iii) Unskilled labour 12 nos. @ 12000/- 144,000.00
iv) Accountant 2 nos @ 17000/- 34,000.00
v) Service boy 1 no. @ 12000/- 12,000.00
b) Sales and marketing
i) Sales manager 1 no. 40,000.00
ii) Assistant sales manager 2 nos. @ 20000/- 40,000.00
c) City office
i) Accounts manager 1 no. 30,000.00
ii) accountant 1 no. 15,000.00
iii) Reseptionist cum website manager 15,000.00
iv) Service boy 12,000.00
447,000.00
PF /ESI 53,640.00
2 Salary of CEO 100,000.00
3 Rent 20,000.00
4 Marketing and advertising 30,000.00
5 Telephone and utilities 12,000.00
6 Bank interest 520,000.00
7 Term loan repayment 620,000.00 669,640.00
8 Insurance 7,000.00
1,809,640.00
9 Depriciation 340,000.00
2,149,640.00
Increamental cost @ 5% considered on a year on year basis.

Costing /cubic meter (750 kg's) 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27
Type Quantity Price /unit TOTAL COST TOTAL COST TOTAL COST TOTAL COST TOTAL COST TOTAL COST TOTAL COST TOTAL COST
Fly Ash 600.00 0.50 300.00 315.00 330.75 347.29 364.65 382.88 402.03 422.13
OPC Basic Price 399.00 5.09 2030.91 2132.46 2239.08 2351.03 2468.58 2592.01 2721.61 2857.69
Cell generating Powder 1.00 476.00 476.00 499.80 524.79 551.03 578.58 607.51 637.89 669.78
Royalty Of cell generating 1.00 136.00 136.00 142.80 149.94 157.44 165.31 173.57 182.25 191.37
Paper Bags 22.00 14.00 308.00 323.40 339.57 356.55 374.38 393.09 412.75 433.39
Pallets 0.50 300.00 150.00 157.50 165.38 173.64 182.33 191.44 201.01 211.07
Labour 185.00 185.00 194.25 203.96 214.16 224.87 236.11 247.92 260.31
Electricity 225.40 225.40 236.67 248.50 260.93 273.98 287.67 302.06 317.16
Total cost 1,023.50 3811.31 4,001.88 4,201.97 4,412.07 4,632.67 4,864.30 5,107.52 5,362.90
Capacity Utilization Year Production cost to mfg Cost of Mfg calculation of working days and production details
(In Lakhs) No of Working Days 25 Days
65% 2019-20 14,625.00 55,740,408.75 557.40 In a year 300
70% 2020-21 15,750.00 63,029,539.13 630.30 Hours/Day 8Hrs.
75% 2021-22 16,875.00 70,908,231.52 709.08 Production 75 MT/Day
75% 2022-23 16,875.00 74,453,643.09 744.54 Total production in a month 1875 ('@100 % capacity utilization)
75% 2023-24 16,875.00 78,176,325.25 781.76
90% 2024-25 20,250.00 98,502,169.81 985.02
100% 2025-26 22,500.00 114,919,198.11 1,149.19
100% 2026-27 22,500.00 120,665,158.02 1,206.65
-
Transportation Charges
Val in Rs.lacs
Year Rate/MT Total
2019-20 500 69.47

2020-21 525 78.55
2021-22 551 88.37
2022-23 579 92.79
2023-24 608 97.43
2024-25 638 122.76
2025-26 670 143.22
2026-27 704 150.38
Total 842.98 - -
Peoples Block
Cost of Labour - Each production day
Type of job Skill Rate Unskilled Rate Total

Labour - 300.00 13.00 500.00 6500
Total 6500 1,300,000.00
Monthly Staff strength & cost

Amount per
No of person
person Total
Skilled Worksmen 2 20,000 40,000
Manager 1 20,000 20,000
Accounts 2 12,000 24,000
Stores 1 7,000 7,000
Salesman 2 12,500 25,000
Total 8 116,000
Production Days & Capacity Utilization
Particulars 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26

No. of pipes of diameters 1000mm and above 14,625 42,000 48,000 48,000 48,000 20,250 22,500 22,500
No. of pipes of diameters 900mm and below - - - - - -
Total 14,625 42,000 48,000 48,000 48,000 20,250 22,500 22,500
No. of actual days 25 25 25 25 25 25 25 25

No. of actual days - - - - - -
Total no. actual days of manufacturing 25 25 25 25 25 25 25 25
Total available no. of days of production 42 36 31 31 31 31 25 25

Capacity Utilized 60% 69% 81% 81% 81% 81% 100% 100%
Manpower Cost
Val (Rs. in lacs)
Particulars 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26
Labour Cost 1.63 1.63 1.63 1.63 1.63 1.63 1.63 1.63
No. of months of production 12.00 12.00 12.00 12.00 12.00 12.00 12.00 12.00
Staff Cost 13.92 13.92 13.92 13.92 13.92 13.92 13.92 13.92
Total 15.55 15.55 15.55 15.55 15.55 15.55 15.55 15.55
Incremental cost consideration :-- 16.32 17.14 18.00 18.90 19.84 20.83 21.87
COMPUTATION OF MAXIMUM PERMISSIBLE
BANK FINANCE FOR WORKING CAPITAL
Under Actual/Projected Annual Turnover Method
(Nayak Committee Method)
M/S Peoples Block.
Featherstone Dry Mix Pvt. Ltd. (Amount Rs. In lacs)
2019-20 2020-21 2021-22 2022-23 2023-24

(Projected) (Projected) (Projected) (Projected) (Projected)
Amount (Rs.) Amount (Rs.) Amount (Rs.) Amount (Rs.) Amount (Rs.)
1. Actual/Projected Turnover 848.25 1050.53 1181.84 1240.93 1302.98

2. Working Capital Required 212.06 262.63 295.46 310.23 325.74
(25% of 1)
3. Minimum Margin From Borrower 42.41 52.53 59.09 62.05 65.15
(20% of 2)
4. Minimum Bank Borrowing 169.65 210.11 236.37 248.19 260.60
(80% of 2)
5. Projected net working -39.23 3.67 27.13 47.93 69.32
capital
6. Margin Stipulated 42.41 52.53 59.09 62.05 65.15
7. Limit Permissible 169.65 210.11 236.37 248.19 260.60
Annexure-I--TERM LOAN REPAYMENT
Annexure-I--TERM LOAN REPAYMENT
Working on TERMLOAN REPAYMENT
Loan outstanding at Equal

Principal Interest repayable Total Recovery Loan out-standing at instalments(Rs.
Year No the beginning of the Repayable the end of the year
year Lakh)
0 28,500,000.00 - 3,990,000.00 3,990,000.00 28,500,000.00

3,562,500.00
1 28,500,000.00 3,562,500.00 3,990,000.00 7,552,500.00 24,937,500.00
2 24,937,500.00 3,562,500.00 3,491,250.00 7,053,750.00 21,375,000.00
3 21,375,000.00 3,562,500.00 2,992,500.00 6,555,000.00 17,812,500.00
4 17,812,500.00 3,562,500.00 2,493,750.00 6,056,250.00 14,250,000.00
5 14,250,000.00 3,562,500.00 1,995,000.00 5,557,500.00 10,687,500.00
6 10,687,500.00 3,562,500.00 1,496,250.00 5,058,750.00 7,125,000.00
7 7,125,000.00 3,562,500.00 997,500.00 4,560,000.00 3,562,500.00
8 3,562,500.00 3,562,500.00 498,750.00 4,061,250.00 -
9 - - - - -
28,500,000.00 17,955,000.00 50,445,000.00
Working Capital Requirement
Particulars Holding Period (days) 2019-20 2020-21

Inventory - Raw Materials 10 15.27 17.27
Inventory - Finished Goods 28 65.07 80.59
Sundry Debtors 45 104.58 129.52
Salaries, wages & other overheads 30 6.88 7.23
Total Current Assets 184.92 227.37
Creditors for Supplies 30 45.81 51.81

Total Current Liabilities 45.81 51.81
Working Capital Requirement 139.11 175.57

Bank Borrowing for working capital requirement 75% 100.00 130.00
Margin Money for Working Capital Requirement 39.11 45.57
Interest on working capital 11% 11.00 14.30
uirement
2021-22 2022-23 2023-24 2024-25 2025-26 2026-27

19.43 20.40 21.42 26.99 31.48 33.06
90.66 95.19 99.95 125.94 146.93 154.28
145.71 152.99 160.64 202.41 236.14 247.95
7.59 7.97 8.37 8.79 9.23 9.69
255.80 268.58 282.01 355.34 414.56 435.29
58.28 61.19 64.25 80.96 94.45 99.18

58.28 61.19 64.25 80.96 94.45 99.18
197.51 207.39 217.76 274.38 320.11 336.11

150.00 160.00 160.00 210.00 240.00 250.00
47.51 47.39 57.76 64.38 80.11 86.11
16.50 17.60 17.60 23.10 26.40 27.50
Annexure-II-WORKING CAPITAL REQUIREMENT
Monthly Staff strength & cost

Amount per
person
Particulars No of person Total
Skilled Worksmen 2 20,000 40,000
Manager 1 20,000 20,000
Accounts 2 12,000 24,000
Stores 1 7,000 7,000
Salesman 2 12,500 25,000
Total 8 116,000
Labour charges 6,500 @ for 25 days 162,500.00
Monthly RAW MATERIAL REQUIREMENT :---

Particulars Quantity Value/unit Total
Fly Ash 1,740 150.00 261,000
Cement 248 6000.00 1,485,000
Lime 180 7200.00 1,296,000
Gypsum 21 10000.00 210,000
Aluminium Dust 2 210000.00 472,500
3,724,500
Monthly UTILITY costs:--

Particulars Units/gallons (pm) Value/unit Total
Electricity 62,000 12 744,000
Accelerated Curing Syste 50,000 5 250,000
Transportation cost 170 2,500 425,000
Credit sale:-- 84,825,000 9,330,750
Selling Expenses 1,860,000 198,400
Repairs 192,000 16,000 10,964,150
14,967,150
17,000,000
Annexure-III
Working on INTEREST ON WORKING CAPITAL
Loan outstanding at the

Year No beginning of the year
Amount
Interest @11% (In Lacs)
1st Year 17,000,000.00 2,431,000.00 24.31
2nd Year 2,343,939.39 23.44
3rd Year 2,336,285.71 23.36
4th Year 2,329,459.46 23.29
5th Year 2,323,333.33 23.23
6th Year 2,323,333.33 23.23
7th Year 2,323,333.33 23.23
8th Year 2,323,333.33 23.23
9th year -
10th year -
Annexure-IV
(All Figures are in LACS)
CALCULATION FOR PROFITABILITY & REPAYMENT SCHEDULE
Year Year Year Year Year Year Year Year
1 2 3 4 5 6 7 8
GROSS PROFIT :-- 118.49 178.82 213.66 222.45 238.18 368.36 442.50 445.10
INTEREST :--
Interest on TERM LOAN 22.08 27.00 22.96 18.53 13.58 8.08 2.04 -
Interest on WORKING CAPITAL
LOAN 24.31 23.44 23.36 23.29 23.23 23.23 23.23 23.23
Selling & administrative

Expenses 18.60 19.53 20.51 21.53 22.61 23.74 24.93 26.17
64.99 69.97 66.83 63.35 59.42 55.05 50.20 49.41
PBT 53.51 108.85 146.83 159.10 178.76 313.31 392.30 395.70

Income Tax 16.05 35.18 37.00 47.26 57.65 77.20 91.05 105.44
NET PROFIT :--- 37.45 73.67 109.83 111.85 121.10 236.11 301.25 290.25
Depreciation added back:-- 40.28 31.64 27.15 23.31 20.03 17.21 14.80 12.73
NET CASH ACCRUALS :-- 77.73 105.31 136.98 135.16 141.13 253.32 316.05 302.98
REPAYMENT OBLIGATION 8.11 34.27 38.31 42.74 47.69 53.19 43.91 -

WITHDRAWAL BY PROMOTER'S 8.00 8.00 10.00 11.00 12.00 16.00 20.00 30.00
ANNEXURE -V
BREAK EVEN POINT ANALYSIS
Based on 1st year of operation :---
B.E.P. ANALYSIS:--- FIXED COST * Installed

capacity/Contribution*
A. VARIABLE COST :--- Rs in LAKHS 100
Raw materials 557.40
Fuel & power 7.44 B.E.P :---
Transportation 69.47 FIXED COST 179.26
selling & administration

expenses 18.60 FIXED COST + CONTRIBUTION 374.60
- 47.85
652.91
B. FIXED COST :---
Direct labour & wages 83.76
Interest TL & WC 46.39
Depreciation 40.28
Repairs & maintainance 1.92
Other expenses 6.92
179.26
C. SURPLUS :---
Net sales realisation 848.25
Less:--Variable Cost(A) 652.91
195.34
ANNEXURE -IV
DEBT SERVICE COVERAGE RATIO
1st Year 2nd Year 3rd Year 4th year 5th year 6th year 7th Year 8th Year TOTAL
A. NET PROFIT 37.45 35.18 37.00 47.26 57.65 77.20 91.05 105.44 488.24
B. DEPRECIATION 40.28 31.64 27.15 23.31 20.03 17.21 14.80 12.73 187.16
C. INTEREST ON T.L. 22.08 27.00 22.96 18.53 13.58 8.08 2.04 - 114.26
D. REPAYMENT OF T.L. 8.11 34.27 38.31 42.74 47.69 53.19 43.91 - 268.24
3.31 1.53 1.42 1.45 1.49 1.67 2.35 - 2.06
Debt service coverage ratio :-- A+B+C/(C+D)

2.06
MAIN RAW MATERIALS
FLY ASH GYPSUM LIME OPC
WATER
FLY ASH WEIGHT
BATCHED WEIGHT BATCHED
SLURRY
BATCHED
Aluminium
POURING MIXTURE TO MIX

INGREDIENTS
BRICKS CASTING ON MOULD
DE-MOLDING AND WIRE CUTTING
CURING
ECO-BRICKS READY FOR SALE

Featherstone Dry Mix Pvt. Ltd. Serial Particulars Units: Sales 848.25 1050.53

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Featherstone Dry Mix Pvt. Ltd.

Computation of Relevant Financial and Operating Ratios

2021-22 2022-23 2023-24 2024-25 2025-26 2026-27

Total Net Operating income Rs. In Lakhs

250.00 Total Net Operating income

10.00 Debt Service Coverage Ratio

Net Profit Ratio (post tax) in %

Gross Profit :-- 118.49 178.82 213.66 222.45 238.18 368.36

TOTAL 370.98 435.34 530.70 635.94 756.55 969.64 1254.82

Significant Accounting Policies and

B Plant and Machinery

17,523,600 15% 85% 2,628,540 14,895,060

D Electrical Installation 2,500,000 0% 100% - 2,500,000

E Factory Shed & Building

F Tools & Equipments 475,000 475,000 0% 100% - 475,000

I Testing Equipments 250,000 250,000 0% 100% - 250,000

J Preliminary & Preoperative Expenses

3,300,000 20% 80% 660,000 2,640,000

Total Project Cost 35,150,600 8,325,540 26,825,060

Means of Finance Value (Rs.) %

Basic Rate :--- - - - - - - - -

Sl.No. Particulars Amt.(Rs.)

Increamental cost @ 5% considered on a year on year basis.

Year Rate/MT Total

2019-20 500 69.47

Cost of Labour - Each production day

Type of job Skill Rate Unskilled Rate Total

Total 6500 1,300,000.00

Monthly Staff strength & cost

Production Days & Capacity Utilization

Particulars 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26

No. of actual days 25 25 25 25 25 25 25 25

Total available no. of days of production 42 36 31 31 31 31 25 25

2019-20 2020-21 2021-22 2022-23 2023-24

1. Actual/Projected Turnover 848.25 1050.53 1181.84 1240.93 1302.98

Loan outstanding at Equal

0 28,500,000.00 - 3,990,000.00 3,990,000.00 28,500,000.00

Particulars Holding Period (days) 2019-20 2020-21

Total Current Assets 184.92 227.37

Creditors for Supplies 30 45.81 51.81

Working Capital Requirement 139.11 175.57

2021-22 2022-23 2023-24 2024-25 2025-26 2026-27

255.80 268.58 282.01 355.34 414.56 435.29

58.28 61.19 64.25 80.96 94.45 99.18

197.51 207.39 217.76 274.38 320.11 336.11

Monthly Staff strength & cost

Labour charges 6,500 @ for 25 days 162,500.00

Monthly RAW MATERIAL REQUIREMENT :---

Monthly UTILITY costs:--

Working on INTEREST ON WORKING CAPITAL

Loan outstanding at the

Selling & administrative

PBT 53.51 108.85 146.83 159.10 178.76 313.31 392.30 395.70

REPAYMENT OBLIGATION 8.11 34.27 38.31 42.74 47.69 53.19 43.91 -

BREAK EVEN POINT ANALYSIS

Based on 1st year of operation :---

B.E.P. ANALYSIS:--- FIXED COST * Installed

selling & administration

3.31 1.53 1.42 1.45 1.49 1.67 2.35 - 2.06

Debt service coverage ratio :-- A+B+C/(C+D)

FLY ASH GYPSUM LIME OPC

POURING MIXTURE TO MIX

BRICKS CASTING ON MOULD