M.

MAHESH
Prop of MAHESH OFFSET PRINTERS
2nd STREET, GANDHIPURAM, COIMBATORE - 641029

Projections of Performance,Profitability and Repayment

Break Even Point Break Even Quantity

% of Installed capacity Break Even Value

(Figures in Lakhs's of Rs.)

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

A.Production in Nos:

Job Works & Sales 35.00 40.25 46.29 53.23 61.22 70.40 80.96
1. Sales including all miscellaeous receipts
Net Sales 35.00 40.25 46.29 53.23 61.22 70.40 80.96

C.Cost of Production:
1.Purchase - Printing Material 3.56 4.09 4.71 5.41 6.23 7.16 8.23
2.Eb Charges 0.46 0.53 0.61 0.70 0.80 0.93 1.06
3.Trasport Charges 1.32 1.52 1.75 2.01 2.31 2.65 3.05
4.Conumables 2.14 2.46 2.83 3.26 3.75 4.31 4.96
5.Rent 1.20 1.38 1.59 1.83 2.10 2.41 2.78
6.Staff salary 2.36 2.72 3.12 3.59 4.13 4.75 5.46
7.Rep & Maintanance 0.82 0.94 1.04 1.11 1.23 1.36 1.50
8.Advertisement Expenses 0.24 0.28 0.30 0.32 0.36 0.40 0.44
9.Accounting Charges 0.30 0.35 0.38 0.41 0.45 0.50 0.55
10.Travelling Exp 0.97 1.12 1.23 1.31 1.45 1.60 1.77
11.Labour Charges 17.58 20.22 22.24 23.80 26.29 29.05 32.11

Total Cost 32.15 36.98 41.31 45.37 50.89 57.10 64.10

E.Profit (B-C) 3.67 4.22 6.01 8.97 11.55 14.65 18.36

F.Interest on
1.Term Loan 0.29 0.26 0.22 0.18 0.14 0.09 0.03
2.Working Capital - - - - - - -
PROFIT AFTER INTEREST Total 3.38 3.96 5.79 8.79 11.41 14.56 18.33
 Annexure -II
COMPUTATION OF DEBIT SERVICE COVERAGE RATIO
Projections of Performance,Profitability and Repayment

Break Even Point Break Even Quantity

% of Installed capacity Break Even Value

(Figures in Lakhs's of Rs.)
Years
Particulars 2019-2020 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26
G.SellingExpenses
Marketing & Advertisement - - - - - - -
Transportation & others - - - - - - -

H.Profit Before Taxation (E-(F+G)) 3.38 3.96 5.79 8.79 11.41 14.56 18.33

I.Provision for taxes - - 0.66 1.26 1.78 2.41 3.17

Taxes

J.Net Profit (H-I) 3.38 3.96 5.14 7.53 9.63 12.15 15.16

K.Depreciation added Back - - - - - - -

L.Net Cash Accruals (J+K) 3.38 3.96 5.14 7.53 9.63 12.15 15.16

M.Repayment Obligations
1.Towards Term Loan 0.31 0.34 0.38 0.42 0.46 0.51 0.58
2.Towards other loans, if any - - - - - - -
3.Drawings 0.50 0.50 0.50 0.50 0.50 0.50 0.50
Total Repayments 0.81 0.84 0.88 0.92 0.96 1.01 1.08

N.Debt Service Coverage Ratio(L/M) 4.17 4.71 5.84 8.19 10.03 12.03 14.04

The Above statement is in accordance with the entires in the account books
Produced and informations furnished to me
COMPUTATION OF DEBIT EQUITY RATIO :

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

Total Outside Liabilities (A) 3.15 2.89 2.58 2.26 1.90 1.50 1.07

Total Networth (B) 5.00 5.00 5.00 5.00 5.00 5.00 5.00

Debit Equity Ratio (A) / (B) 0.63 0.58 0.52 0.45 0.38 0.30 0.21

COMPUTATION OF CURRENT RATIO :

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

Current Assets (A) 10.31 11.70 13.95 16.41 19.08 22.20 25.84

Current Liabilities (B) 3.15 2.89 2.58 2.26 1.90 1.50 1.07

Current Ratio (A) / (B) 3.27 4.05 5.40 7.26 10.04 14.75 24.20
 M.MAHESH
Prop of MAHESH OFFSET PRINTERS
2nd STREET, GANDHIPURAM, COIMBATORE - 641029

Projected Balance Sheet

Liabilities 2019-2020 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26

Capital 5.00 5.00 5.00 5.00 5.00 5.00 5.00

Reserve & Surplus 11.00 12.65 14.55 16.73 19.24 22.12 25.44
Term Loan Repayment 2.71 2.38 2.00 1.59 1.13 0.62 0.05
Provisional Tax - - 0.66 1.26 1.78 2.41 3.17
Sundry Creditors 0.44 0.51 0.58 0.67 0.77 0.88 1.02
19.15 20.54 22.79 25.25 27.92 31.04 34.68

Assets

Fixed Assets 8.84 8.84 8.84 8.84 8.84 8.84 8.84

Add : Acquisition -
Less: Depreciation to date - - - - - - -
8.84 8.84 8.84 8.84 8.84 8.84 8.84
Stock of Goods - - - - - - -
Sundry Debtors 9.15 5.12 7.11 9.20 9.77 12.89 16.53
Cash in Hand 1.16 6.58 6.84 7.21 9.31 9.31 9.31

Total 19.15 20.54 22.79 25.25 27.92 31.04 34.68

The Above statement is in accordance with the entires in the account books
Produced and informations furnished to me

FUND FLOW STATEMENT

 (Rs. In Lakhs)

2019-2020 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26

FUND INFLOW
Net profit as per profitability 3.67 4.22 6.01 8.97 11.55 14.65 18.36
Own Contribution 1.00
Term Loan 3.00 - - - - - -
Depreciation - - - - - - -
7.67 4.22 6.01 8.97 11.55 14.65 18.36

FUND OUTFLOW
Machinery 4.00 - - - - - -
Computer - - - - - - -
Packing Material Purchase - - - - - - -
Loan Repayment 2.71 2.38 2.00 1.59 1.13 0.62 0.05
Increase in Fixed assets
6.71 2.38 2.00 1.59 1.13 0.62 0.05

Opening Balance - 0.96 2.79 6.81 14.19 24.61 38.64

Net Surplus(A-B) 0.96 1.84 4.01 7.38 10.42 14.03 18.31
Closing Balance 0.96 2.79 6.81 14.19 24.61 38.64 56.95

The Above statement is in accordance with the entires in the account books
Produced and informations furnished to me