CMA 13.06.2014 OAK

Annexure - B (2)

M/S OAK CONSTRUCTIONS AND PROPERTIES (P) LTD, KHALINI SHIMLA, (H.P)

DETAILS OF SALES PROCEEDS

PARTICULARS No. of Rooms Avg. Rate Amount

Price/Lacs (Rs. in Lacs)

INSTALLED CAPACITY

NUMBER OF ROOMS

-DELUXE - 8,500 -

-SUPER DELUXE 15 9,500 520.13

-SUPERIOR 8 10500.00 306.60

-FAMILY SUITE 2 13500.00 98.55

25.00

TOTAL(RS. IN LACS) 925.28

RESTAURANT SALES (30% OF ROOM TARRIF) 277.58

RESTAURANT SALES (30% OF 47 ROOM of East Bourne Hotel P ltd TARRIF) 486.73

TOTAL(RS. IN LACS) 1,689.59

BANQUET SALES

NO.OF FUNCTIONS AVERAGE VOLUME RATE PER ANNUM

-SOCIAL FUNCTIONS 80.00 300.00 900.00 216.00


CAPACITY UTILISATION 2016 2017 2,018.00

ROOMS AND RESTUARENT 35% 40% 45%

ROOMS REVENUE 323.85 370.11 416.38

RESTAURTANT SALES 267.51 305.72 343.94

BANQUETS & CONFERENCES 100% 100% 100%

FOOD SALES 216.00 216.00 216.00

TOTAL(RS. IN LACS) 807.36 891.83 976.32

RAW MATERIAL REQUIREMENT

In Lacs

PARTICULARS AMOUNT RESTUARENT AND BAR

SALES AT 100% CAPACITY 764.31

FOOD COST @ 30% OF SALES 229.29

YEAR /PARTICULARS 2,016 2,017 2,018

CAPACITY UTILISATION 100% 100% 100%

FOOD COST (A) 229.29 229.29 229.29

BANQUETS & CONFERENCES

SALES AT 100% CAPACITY 216.00

FOOD COST @ 30% OF SALES 64.80

YEAR /PARTICULARS 2,016 2,017 2,018

CAPACITY UTILISATION 100% 100% 100%

FOOD COST (B) 64.80 64.80 64.80

TOTAL(A+B) 294.09 294.09 294.09

TOTAL POWER & FUEL COST (RS. In crore) 0.00 0.00 0.00 0.00

0.00

CALCULATION OF INTEREST ON LOAN & WCL

PARTICULARS 2014 2015 2016 2017 2018

CC LIMITS 0.00 0.00 0.00 0.00 0.00 Rate of Interest 14.00% 14.00% 14.00% 14.00% 14.00%

Interest 0.00 0.00 0.00 0.00 0.00

TERM LOANS 0.71 0.56 0.41 0.26 0.11 Rate of Interest 14.50% 14.50% 14.50% 14.50% 14.50%

Interest 0.23 0.18 0.13 0.08 0.03

TOTAL INTEREST 0.23 0.18 0.13 0.08 0.03

0.00

SCHEDULE OF DEPRECIATION AS PER INCOME TAX ACT

PARTICULARS Land Building Plant and Furniture Total

and Land Machinery & Fixtures Development

Rate of Depreciation % - 5.00 15.00 10.00 Additional Depreciation of Dep. 25.00

on Machinery in 1st yr

Cost () 0.85 1.57 0.18 0.08 Err:522

Ist Year Depreciation - 0.08 0.03 0.01 0.12

W.D.V & Additions 0.85 1.49 0.15 0.07 Err:522

2nd Year Depreciation - 0.07 0.02 0.01 0.10


3rd Year Depreciation - 0.07 0.02 0.01 0.10


4th Year Depreciation - 0.07 0.02 0.01 0.10


5th Year Depreciation - 0.06 0.01 - 0.07


6th Year Depreciation - 0.06 0.01 - Err:522






SCHEDULE OF DEPRECIATION AS PER COMPANY ACT

PARTICULARS Land and Building Plant and Miscll. Total

Land and Machinery Fixed

Development Assets

Rate of Depreciation % - 3.34 4.75 7.07

Additional Depreciation of Dep.

on Machinery in 1at yr

Cost (including contingencies) 0.85 1.57 0.18 - 2.60

Ist Year Depreciation - 0.05 - - 0.05

Gross block 0.85 1.52 0.18 - 2.55

2nd Year Depreciation - 0.05 - - 0.05

Gross block 0.85 1.47 0.18 - 2.50

3rd Year Depreciation - 0.05 - - 0.05

Gross block 0.85 1.42 0.18 - 2.45

4th Year Depreciation - 0.05 - - 0.05

Gross block 0.85 1.37 0.18 - 2.40


Gross block 0.85 1.32 0.18 - 2.35


Gross block 0.85 1.27 0.18 - 2.30


Gross block 0.85 1.22 0.18 - 2.25


Gross block 0.85 1.17 0.18 - 2.20

0.00

Calculation of Income Tax:

Particulars 2014 2015 2016 2017 2018 0 0 0

Operating Profit 0.12 0.55 0.69 0.71 0.73 0.75 0.75 0.75

Add : Depreciation 0.01 0.05 0.05 0.05 0.05 0.05 0.05 0.05

Total 0.13 0.60 0.74 0.76 0.78 0.80 0.80 0.80

Less Depreciation allowable as per Income Tax Act,1961 0.12 0.10 0.10 0.10 0.07 Err:522 Err:522 Err:522

Taxable Profit 0.01 0.50 0.64 0.66 0.71 Err:522 Err:522 Err:522

Less: B/F Lossess 0.00 0.00 0.00 0.00 0.00 0.00 Err:522 Err:522

Net Taxable Profit 0.01 0.50 0.64 0.66 0.71 Err:522 Err:522 Err:522

Less: Deduction U/s 80-IA @ 30% of Taxable Profit 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Net Taxable Profit 0.01 0.50 0.64 0.66 0.71 Err:522 Err:522 Err:522 Taxation @ 33.99% 0.00 0.15 0.20 0.20 0.22 Err:522 Err:522 Err:522

TAXATION UNDER MAT

Book Profit 0.12 0.55 0.69 0.71 0.73 0.75 0.75 0.75

MAT @ 19.055 0.02 0.10 0.13 0.14 0.14 0.14 0.14 0.14

TAX ON DIVIDEND @ 11.03% 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

TAXATION (MAT OR REGULAR w.e.I. 0.02 0.15 0.20 0.20 0.22 Err:522 Err:522 Err:522HIGHER)+DIVIDEND TAX

0.00 Rs. in crores Rs. in crores Rs. in crores Rs. in crores Rs. in crores Rs. in crores Rs. in crores

COST OF PROJECT

Land & Site Development 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Building 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Plant & Machinery 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Misc. Fixed Assets 0.09 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Preliminary Exp./Pre-operative Expeneses & Security Dep 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Margin Money for W/C Reqd. 0.77 #REF! #REF! #REF! #REF! #REF! #REF! #REF!

0.86 #REF! #REF! #REF! #REF! #REF! #REF! #REF!

MEANS OF FINANCE

Equity Capital 0.25 1.00 1.00 1.00 1.00 1.00 1.00 1.00

Reserve & Surplus 0.06 5.00 5.00 5.00 5.00 5.00 5.00 5.00

Internal Accruals/Interunit Transfer 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Unsecured Loans 0.55 #REF! #REF! #REF! #REF! #REF! #REF! #REF!

Term Loan from Financial Institutions/Banks 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.86 #REF! #REF! #REF! #REF! #REF! #REF! #REF!

Promotor's Contribution % 36.05% #REF! #REF! #REF! #REF! #REF! #REF! #REF!

Debt Equity Ratio 1.77 #REF! #REF! #REF! #REF! #REF! #REF! #REF!

0.00

PROJECTED WORKING CAPITAL REQUIREMENT:-

PARTICULARS Period Period Period Period Period Period Period(Months) (Months) (Months) (Months) (Months) (Months) (Months)

a. Raw Material (Indigeneous) 0.00 1.00 1.00 1.00 1.00 1.00 1.00

b. Consumables Stores (Indigeneous) 0.00 0.00 0.00 0.00 0.00 0.00 0.00

h. Work In Process 0.00 0.00 0.00 0.00 0.00 0.00 0.00

i. Finished Goods 0.00 0.00 0.00 0.00 0.00 0.00 0.00

j. Sundry Debtors-Local 0.00 1.00 2.00 2.00 2.00 2.00 2.00 - Export 0.00 0.00 0.00 0.00 0.00 0.00 0.00

k. Less: Sundry Creditors 0.00 2.00 1.00 1.00 1.00 1.00 1.00

Less: Margin @ 25%

Bank Finance Available Agt. Working Capital

Working Capital Limits

Net Current Assets

Less: Working Capital Limit

Margin Money for W/C Available

Existing as on 31.3.2010

Proposed Additions

Proposed Additions

Proposed Additions

Proposed Additions

Proposed Additions

Proposed Additions

Proposed Additions

Existing as on 31.3.2010

Proposed Additions

Proposed Additions

Proposed Additions

Proposed Additions

Proposed Additions

Proposed Additions

Proposed Additions

CALCULATION OF POWER & FUEL COST

Particulars POWER:

Total Power : 250 KW

No. of Working Hrs./Day : 24

No. of Working Days/Annum : 365 Days

Load Factor : 0.75

No. of Units : 1,642,500 KWH

@ Rs. 5.50

No. of Units : 1,642,500 KWH

Cost of Power @ Rs 5.50 : 90.34 LACS Per Unit

: Total Cost of Power : 90.34 LACS

CALCULATION OF INTEREST ON LOAN & WCL

PARTICULARS 2015 2016 2017 2018 2019 2020 2021 2022 CC LIMITS 10.75 10.75 10.75 10.75 10.75 10.75 10.75 10.75 Rate of Interest 13.50% 13.50% 13.50% 13.50% 13.50% 13.50% 13.50% 13.50%Interest 1.45 1.45 1.45 1.45 1.45 1.45 1.45 1.45

TERM LOANSRate of Interest 13.50% 13.50% 13.50% 13.50% 13.50% 13.50% 13.50% 13.50%Interest 96.32 126.32 104.56 82.79 61.05 39.44 17.95 3.60

TOTAL INTEREST 97.77 127.77 106.01 84.24 62.50 40.89 19.40 5.05

Calculation of Income Tax:

Particulars 31.03.2015 31.03.2016 31.03.2017 31.03.2018 31.03.2019 31.03.2020 31.03.2021 31.03.2022

Operating Profit 49.52 122.95 177.12 254.05 292.45 327.51 359.95 383.30

Add : Depreciation as per Company Act 81.01 163.21 136.92 116.07 99.41 85.96 75.01 66.01

Total 130.53 286.16 314.04 370.12 391.86 413.47 434.96 449.31

Less Depreciation allowable as per Income Tax Act,1961 105.04 158.51 139.76 123.30 108.87 96.20 85.07 75.27

Taxable Profit 25.49 127.65 174.28 246.82 282.99 317.27 349.89 374.04

Less: B/F Lossess 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Net Taxable Profit 25.49 127.65 174.28 246.82 282.99 317.27 349.89 374.04

Less: Deduction U/s 80-IC @ 100%/ 30% of Taxable Profit 25.49 127.65 174.28 74.05 84.90 95.18 104.97 112.21

Net Taxable Profit 0.00 0.00 0.00 172.77 198.09 222.09 244.92 261.83 Taxation @ 30.9% 0.00 0.00 0.00 53.39 61.21 68.63 75.68 80.91

TAXATION UNDER MAT

Book Profit 49.52 122.95 177.12 254.05 292.45 327.51 359.95 383.30

MAT @ 19.055 9.44 23.43 33.75 48.41 55.73 62.41 68.59 73.04

TAX ON DIVIDEND @ 11.03% 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

TAXATION (MAT OR REGULAR w.e.I. 9.44 23.43 33.75 53.39 61.21 68.63 75.68 80.91HIGHER)+DIVIDEND TAX

SCHEDULE OF DEPRECIATION AS PER INCOME TAX ACT

PARTICULARS Land Building Furniture Plant and Computers Total & Building Land and & Machinery Under Construction Development Fixture

Rate of Depreciation % - 10.00 10.00 15.00 60.00 Additional Depreciation of Dep. on Machinery in 1st yr

Cost () - 744.73 93.15 408.50 0.04 1,246.42

Ist Year Depreciation (2015) - 74.47 9.32 21.23 0.02 105.04 W.D.V & Additions - 720.26 283.83 387.27 0.02 1,391.38

2nd Year Depreciation (2016) - 72.03 28.38 58.09 0.01 158.51 W.D.V & Additions - 648.23 255.45 329.18 0.01 1,232.87

3rd Year Depreciation (2017) - 64.82 25.55 49.38 0.01 139.76 W.D.V & Additions - 583.41 229.90 279.80 - 1,093.11

4th Year Depreciation (2018) - 58.34 22.99 41.97 - 123.30 W.D.V & Additions - 525.07 206.91 237.83 - 969.81





SCHEDULE OF DEPRECIATION AS PER COMPANY ACT

PARTICULARS Land Building Furniture Plant and Other Computers Total & Building Land and & Machinery Assets Under Construction Development Fixture

Rate of Depreciation % - 5.00 25.88 13.91 25.88 40.00 Additional Depreciation of Dep. on Machinery in 1at yr

Cost (including contingencies) - 911.16 50.27 403.91 12.33 0.52 1,378.19

Ist Year Depreciation (2015) - 45.56 13.01 19.04 3.19 0.21 81.01 WDV - 915.60 237.26 384.87 9.14 0.31 1,547.18 Addition - - - - opening Balance as on 01.04.2015 - 915.60 237.26 384.87 9.14 0.31 1,547.18

2nd Year Depreciation (2016) - 45.78 61.40 53.54 2.37 0.12 163.21 WDV - 869.82 175.86 331.33 6.77 0.19 1,383.97

3rd Year Depreciation (2017) - 43.49 45.51 46.09 1.75 0.08 136.92 WDV - 826.33 130.35 285.24 5.02 0.11 1,247.05

4th Year Depreciation (2018) - 41.32 33.73 39.68 1.30 0.04 116.07 WDV - 785.01 96.62 245.56 3.72 0.07 1,130.98

5th Year Depreciation (2019) - 39.25 25.01 34.16 0.96 0.03 99.41 WDV - 745.76 71.61 211.40 2.76 0.04 1,031.57

6th Year Depreciation (2020) - 37.29 18.53 29.41 0.71 0.02 85.96 WDV - 708.47 53.08 181.99 2.05 0.02 945.61

7th Year Depreciation (2021) - 35.42 13.74 25.31 0.53 0.01 75.01 WDV - 673.05 39.34 156.68 1.52 0.01 870.60

8th Year Depreciation (2022) - 33.65 10.18 21.79 0.39 - 66.01 WDV - 639.40 29.16 134.89 1.13 0.01 804.59

Deffered Tax Liablitiy2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22

Depreciation as per Income Tax 105.04 158.51 139.76 123.30 108.87 96.20 85.07 75.27

Depreciation as per Companies Acts 81.01 163.21 136.92 116.07 99.41 85.96 75.01 66.01

Difference 24.03 (4.70) 2.84 7.23 9.46 10.24 10.06 9.26

Deffered Tax 7.43 (1.45) 0.88 2.23 2.92 3.16 3.11 2.86

ASSESSMENT OF WORKING CAPITAL REQUIREMENTS

FORM II - OPERATING STATEMENT

Name: M/S OAK CONSTRUCTIONS AND PROPERTIES (P) LTD, KHALINI SHIMLA, (H.P)

LAST 2 YEARS Audited Provisional

Year 31.03.2012 31.03.2013 31.03.2014

1. Gross 12 12 12

i. Sales/Services 398.43 505.03 521.97

ii. Export Sales/ Services 0.00 0.00 0.00

iii. Other operating/revenue income 0.00 0.00 0.00

Total 398.43 505.03 521.97

2. Less Excise Duty 0.00 0.00 0.00

3. Net Sales (1 - 2) 398.43 505.03 521.97

4. % age rise (+) or fall (-) in net sales335.11% 26.76% 3.35%

5. Cost of Sales

i. Raw materials (including stores andother items used in the process ofmanufacture) 85.62 86.01 97.11

a. Imported

b. Indigenous 85.62 86.01 97.11

ii. Other Spares 0.00 0.00 0.00

a. Imported

b. Indigenous

iii. Power and Fuel 35.73 59.23 72.89

iv. Direct Labour (Factory wages & salaries) 34.46 52.67 67.29

v. Other manufacturing/Service Charges

vi. Depreciation 98.18 93.91 88.55

Other costs

vii. Sub-total (i to vi) 253.99 291.82 325.84

viii. Add: Opening Stock-in-process 0.00 0.00 0.00

Sub-total (vii + viii) 253.99 291.82 325.84

ix. Deduct: Closing Stock-in-process 0.00 0.00 0.00

x. Cost of Production 253.99 291.82 325.84

xi. Add: Opening Stock of finished goods 0.00 0.00 0.00

Sub-total (x + xi) 253.99 291.82 325.84

xii. Deduct: Closing Stock of finished goods 0.00 0.00 0.00

xiii. 253.99 291.82 325.84

6. Selling, general and administrative expenses 55.66 45.36 58.51

7. Sub-total (5 + 6) 309.65 337.18 384.35

8. 88.78 167.85 137.62

9. Interest 141.14 128.09 96.43

10. -52.36 39.76 41.19

11. i. Add: Other non-operating Income

a. Other Income 0.00 0.00

b. Rental Income

c.

d.

Sub-total (Income) 0.00 0.00 0.00

ii. Deduct: Other non-operating expenses

a. Priliminary Expenses W/Off 0.00 0.01 0.00

b. 0.00 0.00 0.00

c.

d.

Sub-total (Expenses) 0.00 0.01 0.00

iii. Net of other non-operating income /expenses [net of 11(i) & 11(ii)] 0.00 -0.01 0.00

12. -52.36 39.75 41.19

13. Provision for taxes 0.00 8.40 12.73

14. -52.36 31.35 28.46

15. a. Deffered Tax Liabilities 0.00 27.04 13.67

b. Dividend Rate (% age)

16. -52.36 4.31 14.79

17. Retained Profit / Net Profit (% age) 100.00% 13.75% 51.97%

Sales No.of months

as compared to previous year (annualised)

Sub-total (Total Cost of Sales)

Operating Profit before Interest (3 - 7)

Operating Profit after Interest (8 - 9)

Profit before tax/loss [10 + 11(iii)]

Net Profit / Loss (12 -13)

Retained Profit (14 - 15)

C4

Enter name of company here followed by name of branch

E10

ensure that the default value of 12 appears in this row unless exception warrants different value

D49

Enter classifications in this column (maximum 4) (areas shaded yellow)

D55

Enter classifications in this column (maximum 4) (areas shaded yellow)

FORM III - ANALYSIS OF BALANCE SHEET

LIABILITIES


LAST 2 YEARS Audited

Provisional

Year 31.03.2012 31.03.2013 31.03.2014

No.of months 12 12 12

CURRENT LIABILITIES

1. Short-term borrowing from banks (includingbills purchased, discounted & excessborrowing placed on repayment basis)

i. From applicant bank (SBI) 10.07 8.62 10.75

ii. From other banks 0.00 0.00 0.00

iii. (of which BP & BD) 0.00 0.00 0.00

10.07 8.62 10.75

2. Short term borrowings from others 0.00 0.00 0.00

3. Sundry Creditors (Trade) 40.36 54.52 22.60

4. Advance payments from customers /deposits from dealers 0.00 0.00 0.00

5. Provision for taxation 0.00 8.40 12.86

6. Dividend payable 0.00 0.00 0.00

7. Other statutory liabilities (due within 1 year) 35.88 88.43 57.65

8. Deposits / instalments of term loans / DPGs / debentures etc. (due within 1 year) 0.00 0.00 0.00

9. `28.79 40.74 46.30

a. Expenses payable 28.79 40.74 46.30

b. 0.00 0.00 0.00

c. 0.00 0.00 0.00

d. 0.00 0.00 0.00

105.03 192.09 139.41

10. 115.10 200.71 150.16

TERM LIABILITIES

11. Vehicle Loan 0.00 0.00 10.14

12. Existing T/L-takeover for 7 Yrs 835.12 829.15 769.28

13. Fresh Term LoanFor 7 Years 0.00 0.00 0.00

14. Deferred Payment Credits (excludinginstalments due within 1 year) 0.00 0.00 0.00

15. FITL

16. Other term liabilities/Unsecured Loan 8.50 8.50 11.41

17. 843.62 837.65 790.83

Sub-total [i + ii] (A)

(due within 1 year) - specify major items

Sub total [2 to 9] (B)

Total current liabilities [A + B]

Total Term Liabilities [11 to 16]

18. 958.72 1038.36 940.99

NET WORTH

19. Ordinary Share Capital 350.19 350.19 350.19

20. Capital Reserve 0.00 0.00

21. Revaluation Reserve 0.00 0.00 0.00

22. Other Reserves (excluding Provisions)

23. Surplus (+) or deficit (-) in Profit & Loss a/c -99.07 -94.76 -79.97

23. a. Deffered Tax Liabilities 0.00 27.05 40.72

b. Central Investment Subsidy 30.00 30.00 30.00

c. Securities Premium 180.00 180.00 180.00

24. Net Worth 461.12 492.48 520.94

25. 1419.84 1530.84 1461.93

ASSETS


LAST 2 YEARS Audited

Provisional

Year 31.03.2012 31.03.2013 31.03.2014

No.of months 12 12 12

CURRENT ASSETS

26. Cash and Bank Balances 6.44 23.98 13.56

27. Investments (other than long term)

i. Govt. and other trustee securities

ii. Fixed Deposits with banks 3.18 3.56 3.55

28. i. Receivables other than deferred & exports (incldg. bills purchased anddiscounted by banks) 8.00 4.65 8.45

ii. Export receivables (incldg. billspurchased/discounted by banks) 0.00 0.00 0.00

29. Instalments of deferred receivables(due within 1 year) 0.00 0.00 0.00

30. Inventory: 0.39 4.24 7.24

i. Raw materials (including stores andother items used in the process ofmanufacture) 0.39 4.24 7.24

a. Imported

b. Indigenous 0.39 4.24 7.24

ii. Stocks-in-process 0.00 0.00 0.00

iii. Finished goods 0.00 0.00 0.00

iv. Other consumable spares 0.00 0.00 0.00

a. Imported 0.00 0.00 0.00

b. Indigenous 0.00 0.00 0.00

Total Outside Liabilities [10 + 17]

TOTAL LIABILITIES [18 + 24]

FORM III - ANALYSIS OF BALANCE SHEET (Continued)

31. Advances to suppliers of raw materialsand stores/spares 12.22 1.48 0.35

32. Advance payment of taxes 0.00 0.00 0.00

33. 95.80 10.86 19.78

a. Advance (others) 95.80 10.86 19.78

b.

c.

d.

34. 126.03 48.77 52.93

FIXED ASSETS

35 Gross Block (land, building, machinery,work-in-progress) 1368.85 1485.97 1500.79

36 Depreciation to date 207.14 301.04 389.59

37 Net Block (35 - 36) 1161.71 1184.93 1111.20

OTHER NON-CURRENT ASSETS

38 Investments/book debts/advances/depositswhich are not current assets 132.10 297.14 297.80

i. a. Investments in subsidiarycompanies / affiliates 131.00 296.00 296.00

b. Others 0.00 0.00 0.00

ii. Advances to suppliers of capital goodsand contractors

iii. Deferred receivables (maturity exceeding 1 year) 0.00 0.00 0.00

iv. Others 1.10 1.14 1.80

a. Security Deposits 0.24 0.28 1.80

b.

c. 0.00 0.00 0.00

d. Receivables. over 6 months 0.86 0.86 0.00

39 Non-consumable stores and spares

40 Other non-current assets includingdues from directors

41 132.10 297.14 297.80

42 Intangible Assets (patents, good will,prelim.expenses, bad / doubtful debts notprovided for, etc. 0.00 0.00 0.00

43 1419.84 1530.84 1461.93

44 461.12 492.48 520.94

45 10.93 -151.94 -97.23

46 1.09 0.24 0.35

47 Total OUTSIDE Liabilities / Tangible2.08 2.11 1.81

48 Total TERM Liabilities / Tangible1.83 1.70 1.52

ADDITIONAL INFORMATION

A. Arrears of depreciation N/A N/A N/A

B. Contingent Liabilities:

i. Arrears of cumulative dividends N/A N/A N/A

ii. Gratuity liability not provided for N/A N/A N/A

iii. Disputed excise / customs /tax liabilities N/A N/A N/A

iv. Other liabilities not provided for N/A N/A N/A

Other current assets (specify major items)

Total Current Assets (26 to 33)

Total Other Non-current Assets (38 to 40)

Total Assets (34+37+41+42)

Tangible Net Worth (24 - 42)

Net Working Capital (34 - 10)

Current Ratio (34 / 10)

Net Worth (18 / 44)

Net Worth (17 / 44)

D129

enter receivables beyond 6 months in this row only as CRA rating picks data from here

CMA-FMT3C [email protected]

31.03.2012 31.03.2013 31.03.2014 31.03.2015 31.03.2016 31.03.2017 31.03.2018 31.03.2019 31.03.2020 31.03.2021 31.03.20221419.84 1530.84 1461.93 1893.67 1871.62 1885.38 1943.25 2015.24 2116.21 2242.22 2494.421419.84 1530.84 1461.93 1893.67 1871.62 1885.38 1943.25 2015.24 2116.21 2242.22 2494.42

Difference 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Tallies Tallies Tallies Tallies Tallies Tallies Tallies Tallies Tallies Tallies Talliesno no tallies tallies no no no no no no no

Curr. Ratio 1.09 0.24 0.35 0.31 0.94 1.42 1.95 2.52 3.12 3.75 4.77TOL/TNW 2.08 2.11 1.81 2.38 1.83 1.35 0.93 0.63 0.42 0.26 0.20Levels permitted / assumed

0.05 0.59 0.89 0.90 1.00 1.00 1.00 1.00 1.00 1.00 1.00

0.24 0.11 0.19 0.20 0.20 0.20 0.20 0.20 0.20 0.20 0.205.63 7.28 2.71 2.23 2.94 2.96 2.94 2.98 3.00 3.00 3.00

Instructions

sheet area in cells c53 and c58 for correct value of sundry creditors to purchases (days) in C34

2. To check for errors, press {Control + E}3. In Form-II / III, CRA and Fin-param sheets, areas shaded in yellow represent unprotected cells for data input4. When printing Form-III, note that column J is not printed. Use print preview to make adjustment. 5. When entering data in Form-II and Form-III, pls ensure that space bar is not pressed in a blank cell. While the cell will appear empty, Excel reads it as non-numeric data and generates error message "VALUE" in any dependent cell.

Total LiabilitiesTotal Assets

Depreciation

RM (imported)RM (indig.)SIPFinished GoodsReceivablesSundry Cred.

1. a) In Form-II, Form-III and elsewhere, areas shaded in blue represent formulas not to be altered b) In fin-param, opening stock of imp.raw material and indig.raw material to be entered in work-

c) Ensure to enter receivables over six months in Form-III, F129 for correct CRA rating

M/S OAK CONSTRUCTIONS AND PROPERTIES (P) LTD, KHALINI SHIMLA, (H.P)Performance and Financial Indicators Amounts in Rs. Lacs

audited audited estimate projection projection projection projection projection projection

31.03.2010 31.03.2012 31.03.2013 31.03.2014 31.03.2015 31.03.2016 31.03.2017 31.03.2018 31.03.2019

1 Net Sales 91.57 398.43 505.03 521.97 575.00 807.36 891.83 976.32 976.32

2 PBT 4.18 -52.36 39.75 41.19 49.52 122.95 177.12 254.05 292.45

3 PBT/Sales % 4.56 -13.14 7.87 7.89 8.61 15.23 19.86 26.02 29.95

4 PAT 4.18 -52.36 31.35 28.46 40.08 99.52 143.37 200.66 231.24

5 Cash Accruals 6.55 45.82 125.26 117.01 121.09 262.73 280.29 316.73 330.65

6 Paid up Capital 27.37 350.19 350.19 350.19 350.19 350.19 350.19 350.19 350.19

7 TNW 27.37 461.12 492.48 520.94 561.02 660.54 803.91 1,004.57 1,235.81

8 TOL/TNW 0.95 2.08 2.11 1.81 2.38 1.83 1.35 0.93 0.63

9 Current Ratio 1.52 1.09 0.24 0.35 0.31 0.94 1.42 1.95 2.52

10 Growth in Sales % N/A 335.11% 26.76% 3.35% 40.41% 10.46% 9.47% 0.00% 0.00%

Efficiency Ratios

11 Net Sales / Total Tangible Assets 1.72 0.28 0.33 0.36 0.30 0.43 0.48 0.52 0.50

12 Return on Assets (PBT / TTA) % 7.84 -3.69 2.60 2.82 2.62 6.49 9.46 13.47 15.05

13 Operating Costs / Sales % 34.18 31.59 31.14 38.07 41.17 32.63 32.72 32.98 32.98

14 Bank Finance / Current Assets (%) 0.00 7.99 17.67 20.31 22.08 5.66 3.16 2.09 1.57

15 100 8 7 11 11 8 10 11 12

31.03.2010 31.03.2012 31.03.2013 31.03.2014 31.03.2015 31.03.2016 31.03.2017 31.03.2018 31.03.2019

1 Total Curr.Asset (TCA) 27.52 126.03 48.77 52.93 48.68 189.84 340.52 514.46 685.86

2 Other Current Liabilities (OCL) 18.08 105.03 192.09 139.41 145.07 190.93 228.75 253.39 261.21

3 Working Capital Gap 9.44 21.00 -143.32 -86.48 -96.39 -1.09 111.77 261.07 424.65

4 Net Working.Cap. (NWC) 9.44 10.93 -151.94 -97.23 -107.14 -11.84 101.02 250.32 413.90

5 Assess.Bk.Finance (ABF) 0.00 10.07 8.62 10.75 10.75 10.75 10.75 10.75 10.75

6 NWC to TCA (%) 34.30 8.67 -311.54 -183.70 -220.09 -6.24 29.67 48.66 60.35

7 Bk.Finance to TCA(%) 0.00 7.99 17.67 20.31 22.08 5.66 3.16 2.09 1.57

8 Sundry Cred.to TCA (%) 58.18 32.02 111.79 42.70 42.38 10.87 9.54 8.75 7.29

9 Other CL (exc.sund.cred) to TCA (% 7.52 51.31 282.08 220.69 255.63 89.71 57.63 40.51 30.79

10 Inventories to Net Sales(days) 33 0 3 5 5 4 4 6 6

11 Receivables to Gross Sales (days) 67 8 4 6 6 4 6 6 6

12 Sundry Cred.to Purchases(days) 118 171 221 82 68 57 64 81 91

WORKSHEET AREA 31.03.2010 31.03.2012 31.03.2013 31.03.2014 31.03.2015 31.03.2016 31.03.2017 31.03.2018 31.03.2019

1 Depreciation 2.37 98.18 93.91 88.55 81.01 163.21 136.92 116.07 99.412 Total Tangible Assets 53.35 1419.84 1530.84 1461.93 1893.67 1893.67 1871.62 1885.38 1943.253 Operating Costs 31.30 125.85 157.26 198.69 236.75 263.43 291.78 321.96 321.96

Power & Fuel 3.88 35.73 59.23 72.89 86.25 94.88 104.37 114.81 114.81 Direct Labour 20.54 34.46 52.67 67.29 80.50 88.55 97.41 107.15 107.15 Other Mfg. Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Selling, Gen. and Admin. Exp. 6.88 55.66 45.36 58.51 70.00 80.00 90.00 100.00 100.00

4 Bank Finance 0.00 10.07 8.62 10.75 10.75 10.75 10.75 10.75 10.755 Inventory 8.28 0.39 4.24 7.24 8.25 8.25 10.83 15.00 16.676 16.72 8.00 4.65 8.45 9.58 9.58 13.46 14.86 16.27

Receivables over 6 months 0.00 0.86 0.86 0.00 0.00 0.00 0.00 0.00 0.007 Sundry Creditors 16.01 40.36 54.52 22.60 20.63 20.63 32.50 45.00 50.008 Gross Sales 91.57 398.43 505.03 521.97 575.00 807.36 891.83 976.32 976.329 Raw Material Purchases (Indigen.) 49.43 86.01 89.86 100.11 111.01 132.58 184.17 201.67 200

Opening Stock 0.00 0.39 4.24 7.24 8.25 10.83 15.00 16.67 Consumption 49.43 85.62 86.01 97.11 110.00 130.00 180.00 200.00 200.00 Closing Stock 0.00 0.39 4.24 7.24 8.25 10.83 15.00 16.67 16.67

10 Raw Material Purchases (Import.) 0 0 0 0 0 0 0 0 Opening Stock 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Consumption 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Closing Stock 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

11 Total (Imp.+Indig.) R.M Purch. 49.43 86.01 89.86 100.11 111.01 132.58 184.17 201.67 200END

DEBT SERVICE COVERAGE RATIO (Rs. in Lacs)

Sr. No. Year Ending 31st March 31.03.2015 31.03.2016 31.03.2017 31.03.2018 31.03.2019 31.03.2020 31.03.2021 31.03.2022 TOTAL

1 Net Profit after Tax 32.65 100.97 142.49 198.43 228.32 255.72 281.16 299.53 1,539.27

2 Depreciation 81.01 163.21 136.92 116.07 99.41 85.96 75.01 66.01 823.60

3 Interest on Term Loan 96.32 126.32 104.56 82.79 61.05 39.44 17.95 3.60 532.03

Total - 209.98 390.50 383.97 397.29 388.78 381.12 374.12 369.14 2,894.90

4 Instalment of Existing Term Loan-1 109.90 109.90 109.90 109.90 109.90 109.90 109.88 - 769.28

5 Instalment of Fresh Term Loan - 55.43 55.43 55.43 55.43 55.43 55.43 55.42 388.00

6 Vehicle Loan 2.10 2.10 2.10 2.10 1.74 - - - 10.14

7 Interest on Term Loan - 96.32 126.32 104.56 82.79 61.05 39.44 17.95 3.60 532.03

Total Debt - 208.32 293.75 271.99 250.22 228.12 204.77 183.26 59.02 1,699.45

D. S. C. R. 1.01 1.33 1.41 1.59 1.70 1.86 2.04 6.25 1.70

OPENING BALANCE 1167.42 1055.42 887.99 720.56 553.13 386.06 220.73 55.42

0.00 112.00 167.43 167.43 167.43 167.07 165.33 165.31 55.42

CLOSING BALANCE 0.00 1055.42 887.99 720.56 553.13 386.06 220.73 55.42 0.00

Renovation Co Apr-15Loan santction 31st july 2015dep

Inventory and Receiv. / Net Sales (days)

Receivables (domestic + export)

C14

enter % growth manually here, if required

C34

Pls note to enter correct values for opening stock of R.M (imported) and R.M (indig.) in C55 and C58 below.

C53

Data input required for correct value in C12

C58

Data input required for correct value in C12

FORM IV

COMPARATIVE STATEMENT OF CURRENT ASSETS AND CURRENT LIABILITIES


Amounts in Rs. Lacs

No- Last Year Last Year current year Next Year Next Year Next Year Next Year Next Year Next Year Next Year Next Year

rms Actuals Actuals estimated Projections Projections Projections Projections Projections Projections Projections Projections

Year 31.03.2012 31.03.2013 31.03.2014 31.03.2015 31.03.2016 31.03.2017 31.03.2018 31.03.2019 31.03.2020 31.03.2021 31.03.2022

A. CURRENT ASSETS

1. Raw materials (incl. stores & other itemsused in the process of manufacture)

a. Imported 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Month's Consumption

b. Indigenous 0.39 4.24 7.24 8.25 10.83 15.00 16.67 16.67 16.67 16.67 16.67

Month's Consumption (0.05) (0.59) (0.89) (0.90) (1.00) (1.00) (1.00) (1.00) (1.00) (1.00) (1.00)

2. Other Consumable spares, excludingthose included in 1 above

a. Imported 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Month's Consumption

b. Indigenous 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Month's Consumption

3. Stock-in-process 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Month's cost of production

4. Finished goods 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Month's cost of sales

5. Receivables other than export & deferred receivables (incl. bills purchased & discounted by bankers) 8.00 4.65 8.45 9.58 13.46 14.86 16.27 16.27 16.27 16.27 16.27

Month's domestic sales: excluding deferred payment sales (0.24) (0.11) (0.19) (0.20) (0.20) (0.20) (0.20) (0.20) (0.20) (0.20) (0.20)

6. Export receivables (incl. bills purchased and discounted) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Month's export sales

7. Advances to suppliers of raw materials & stores / spares, consumables 12.22 1.48 0.35 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

8. Other current assets incl. cash & bankbalances & deferred receivables duewithin one year 105.42 38.40 36.89 30.85 165.55 310.66 481.52 652.92 839.85 1040.87 1359.08

Cash and Bank Balances 6.44 23.98 13.56 7.30 17.00 32.11 27.97 24.37 11.30 57.32 65.53Investments (other than long term):i. Govt. and other trustee securities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00ii. Fixed Deposits with banks 3.18 3.56 3.55 3.55 3.55 3.55 3.55 3.55 3.55 3.55 3.55Instalments of deferred receivables (due within 1 year) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Advance payment of taxes 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Other current assets 95.80 10.86 19.78 20.00 145.00 275.00 450.00 625.00 825.00 980.00 1290.00

9. Total Current Assets 126.03 48.77 52.93 48.68 189.84 340.52 514.46 685.86 872.79 1073.81 1392.02(To agree with item 34 in Form III)

FORM IV

COMPARATIVE STATEMENT OF CURRENT ASSETS AND CURRENT LIABILITIES


Amounts in Rs.

Last Year Last Year current year Next Year Next Year Next Year Next Year Next Year Next Year Next Year Next Year

Norms Actuals Actuals estimated Projections Projections Projections Projections Projections Projections Projections Projections

Year 31.03.2012 31.03.2013 31.03.2014 31.03.2015 31.03.2016 31.03.2017 31.03.2018 31.03.2019 31.03.2020 31.03.2021 31.03.2022

B. CURRENT LIABILITIES

(Other than bank borrowings for working capital)

10. Creditors for purchase of raw materials, stores & consumable spares 40.36 54.52 22.60 20.63 32.50 45.00 50.00 50.00 50.00 50.00 50.00

Month's purchases (5.63) (7.28) (2.71) (2.23) (2.94) (2.96) (2.94) (2.98) (3.00) (3.00) (3.00)

11. Advances from customers 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

12. Statutory liabilities 88.43 57.65 65.00 75.00 80.00 80.00 80.00 80.00 80.00 80.00 0.00

13 Other current liabilities: 28.79 49.14 59.16 59.44 83.43 103.75 123.39 131.21 138.63 145.68 150.91

Short term borrowings from others 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Provision for taxation 0.00 8.40 12.86 9.44 23.43 33.75 53.39 61.21 68.63 75.68 80.91

Dividend payable 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Deposits / instalments of term loans / DPGs

/ debentures etc. (due within 1 year) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Other current liabilities & provisions

(due within 1 year) 28.79 40.74 46.30 50.00 60.00 70.00 70.00 70.00 70.00 70.00 70.00

14. 157.58 161.31 146.76 155.07 195.93 228.75 253.39 261.21 268.63 275.68 200.91Total (To agree with total B of Form-III)

FORM V

COMPUTATION OF MAXIMUM PERMISSIBLE BANK FINANCE FOR WORKING CAPITAL


Amounts in Rs. Lacs

Last Year Last Year current year Next Year Next Year Next Year Next Year Next Year Next Year Next Year Next Year

First Method of Lending Actuals Actuals estimated Projections Projections Projections Projections Projections Projections Projections Projections

Year 31.03.2012 31.03.2013 31.03.2014 31.03.2015 31.03.2016 31.03.2017 31.03.2018 31.03.2019 31.03.2020 31.03.2021 31.03.2022

1. 126.03 48.77 52.93 48.68 189.84 340.52 514.46 685.86 872.79 1073.81 1392.02

2. Other Current Liabilities (other than

157.58 161.31 146.76 155.07 195.93 228.75 253.39 261.21 268.63 275.68 200.91

3. -31.55 -112.54 -93.83 -106.39 -6.09 111.77 261.07 424.65 604.16 798.13 1191.11

4. Min. stipulated net working capital:

(25% of WCG excluding export receivables) -7.89 -28.14 -23.46 -26.60 -1.52 27.94 65.27 106.16 151.04 199.53 297.78

5. Actual / Projected net working capital10.93 -151.94 -97.23 -107.14 -11.84 101.02 250.32 413.90 593.41 787.38 1100.36

6. Item-3 minus Item-4 -23.66 -84.40 -70.37 -79.79 -4.57 83.83 195.80 318.49 453.12 598.60 893.33

7. Item-3 minus Item-5 -42.48 39.40 3.40 0.75 5.75 10.75 10.75 10.75 10.75 10.75 90.75

8. Max. permissible bank finance (item-6 or 7, whichever is lower) -42.48 -84.40 -70.37 -79.79 -4.57 10.75 10.75 10.75 10.75 10.75 90.75

9. Excess borrowings representing123.80 73.77 80.54 10.32

Second Method of Lending

1. 126.03 48.77 52.93 48.68 189.84 340.52 514.46 685.86 872.79 1073.81 1392.02

2. Other Current Liabilities (other than

157.58 161.31 146.76 155.07 195.93 228.75 253.39 261.21 268.63 275.68 200.91

3. -31.55 -112.54 -93.83 -106.39 -6.09 111.77 261.07 424.65 604.16 798.13 1191.11

4. Min. stipulated net working capital: (25% of total Current Assets excluding export receivables) 31.51 12.19 13.23 12.17 47.46 85.13 128.62 171.47 218.20 268.45 348.01

5. Actual / Projected net working capital10.93 -151.94 -97.23 -107.14 -11.84 101.02 250.32 413.90 593.41 787.38 1100.36

6. Item-3 minus Item-4 -63.06 -124.73 -107.06 -118.56 -53.55 26.64 132.45 253.18 385.96 529.68 843.10

7. Item-3 minus Item-5 -42.48 39.40 3.40 0.75 5.75 10.75 10.75 10.75 10.75 10.75 90.75

8. Max. permissible bank finance (item-6 or 7, whichever is lower) -63.06 -124.73 -107.06 -118.56 -53.55 10.75 10.75 10.75 10.75 10.75 90.75

9. Excess borrowings representing20.58 164.13 110.46 119.31 59.30

Total Current Assets (Form-IV-9)

bank borrowings (Form-IV-14)

Working Capital Gap (WCG) (1-2)

(Form-III-45)

shortfall in NWC (4 - 5)

Total Current Assets (Form-IV-9)

bank borrowings (Form-IV-14)

Working Capital Gap (WCG) (1-2)

(Form-III-45)

shortfall in NWC (4 - 5)

FORM VI

FUNDS FLOW STATEMENT


Amounts in Rs. Lacs

Last Yr. Last Yr. current year Next Year Next Year Next Year Next Year Next Year Next Year Next Year Next Year

Actuals Actuals estimated Projections Projections Projections Projections Projections Projections Projections Projections

Year 31.03.2012 31.03.2013 31.03.2014 31.03.2015 31.03.2016 31.03.2017 31.03.2018 31.03.2019 31.03.2020 31.03.2021 31.03.2022

1. SOURCES

a. Net Profit 31.35 28.46 40.08 99.52 143.37 200.66 231.24 258.88 284.27 302.39

b. Depreciation 204.77 93.90 88.55 81.01 163.21 136.92 116.07 99.41 85.96 75.01 66.01

c. Increase in Capital 322.82 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

d. Increase in Term Liabilities(including Public Deposits) 835.72 386.00

e. Decrease in

i. Fixed Assets

ii. Other non-current Assets

f. Others 163.29 0.01 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

g. TOTAL 1526.60 125.26 117.01 507.09 262.73 280.29 316.73 330.65 344.84 359.28 368.40

2. USES

a. Net loss 52.36

b. Decrease in Term Liabilities(including Public Deposits) 5.97 46.82 167.43 167.43 167.43 167.07 165.33 165.31 55.42

c. Increase in

i. Fixed Assets 1340.65 117.12 14.82 517.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

ii. Other non-current Assets 132.10 165.04 0.66 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

d. Dividend Payments 0.00 27.04 13.67 7.43 -1.45 0.88 2.23 2.92 3.16 3.11 2.86

e. Others

f. TOTAL 1525.11 315.17 75.97 524.43 165.98 168.31 169.66 169.99 168.49 168.42 58.28

3. 1.49 -189.91 41.04 -17.34 96.75 111.98 147.07 160.66 176.35 190.86 310.12

4. Increase/decrease in current assets* (as per details given below) 98.51 -77.26 4.16 -4.25 141.16 150.68 173.94 171.40 186.93 201.02 318.21

5. Increase/decrease in current liabilitiesother than bank borrowings 86.95 87.06 -52.68 5.66 45.86 37.82 24.64 7.82 7.42 7.05 5.23

6. Increase/decrease in working capital gap 11.56 -164.32 56.84 -9.91 95.30 112.86 149.30 163.58 179.51 193.97 312.98

7. Net Surplus / Deficit (-) [3-6] -10.07 -25.59 -15.80 -7.43 1.45 -0.88 -2.23 -2.92 -3.16 -3.11 -2.86

8. Increase/decrease in bank borrowings 10.07 -1.45 2.13 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

9. Increase/decrease in NET SALES 306.86 106.60 16.94 53.03 232.36 84.47 84.49 0.00 0.00 0.00 0.00

* Break up of item-4

i. Increase/decrease in Raw Materials 0.39 3.85 3.00 1.01 2.58 4.17 1.67 0.00 0.00 0.00 0.00

ii. Increase/decrease in Stocks-in-Process -1.66 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

iii. Increase/decrease in Finished Goods -6.62 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

iv. Increase/decrease in Receivables

a) Domestic -8.72 -3.35 3.80 1.13 3.88 1.40 1.41 0.00 0.00 0.00 0.00

b) Export 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

v. Increase/decrease in Stores & Spares 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

vi. Increase/decrease in other current assets 115.12 -77.76 -2.64 -6.39 134.70 145.11 170.86 171.40 186.93 201.02 318.21

TOTAL 98.51 -77.26 4.16 -4.25 141.16 150.68 173.94 171.40 186.93 201.02 318.21

Long Term Surplus (+) / Deficit (-) [1-2]

Annexure - B

SENSITIVITY ANALYSIS WITH 5 % INCREASE IN RAW MATERIAL PRICESSENSITIVITY ANALYSIS WITH 5 % INCREASE IN RAW MATERIAL PRICES

DEBT SERVICE COVERAGE RATIO COST OF PRODUCTION & PROFITABILITY ESTIMATES (Rs. in lacs) (Rs. in Lacs)

Year 2015 2016 2017 2018 2019 2020 2021 2022 Sr. No. Year Ending 31st March 2015 2016 2017 2018 2019 2020 2021 2022 COST of PRODUCTION

1 Raw Material 115.50 136.50 189.00 210.00 210.00 210.00 210.00 210.00 1 Net Profit after Tax 37.81 79.01 117.05 170.87 198.10 222.56 244.92 260.81 1331.132 Power & Fuel Expenses 86.25 94.88 104.37 114.81 114.81 114.81 114.81 114.813 Wages & Salaries 80.50 88.55 97.41 107.15 107.15 107.15 107.15 107.15 2 Depreciation 81.01 163.21 136.92 116.07 99.41 85.96 75.01 66.01 823.604 Consumable Stores 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.005 Repair & Maintenance Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3 Interest on Term Loan 96.32 126.32 104.56 82.79 61.05 39.44 17.95 3.60 532.036 Depreciation 81.01 163.21 136.92 116.07 99.41 85.96 75.01 66.017 Interest on

- Term loan 96.32 126.32 104.56 82.79 61.05 39.44 17.95 3.60 - Bank Borrowings 1.45 1.45 1.45 1.45 1.45 1.45 1.45 1.45 Total Funds 215.14 368.54 358.53 369.73 358.56 347.96 337.88 330.42 2686.76

8 Miscll. Admn. Expenses & Selling Exp. 70.00 80.00 90.00 100.00 100.00 100.00 100.00 100.009 Total Cost of Production 531.03 690.91 723.71 732.27 693.87 658.81 626.37 603.02 4 Instalment of Term Loan - 109.90 109.90 109.90 109.90 109.90 109.88 0.00 659.38

10 Sales 575.00 807.36 891.83 976.32 976.32 976.32 976.32 976.3211 Other Income 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5 Instalment of WCTL - 55.43 55.43 55.43 55.43 55.43 55.43 55.42 388.0012 Operating Profits 43.97 116.45 168.12 244.05 282.45 317.51 349.95 373.3013 Less : Income Tax 6.16 37.44 51.07 73.18 84.35 94.95 105.03 112.49 6 Instalment of FITL - #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF!14 Net Profit 37.81 79.01 117.05 170.87 198.10 222.56 244.92 260.81

7 Instalment of Vehicle Loan 2.10 2.10 - - - - - - 4.20


Total Debt 98.42 #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF!

D. S. C. R. 2.19 #REF! #REF! #REF! #REF! #REF! #REF! #REF!

Average D. S. C. R. = #REF!Calculation of Income Tax (Rs. in Lacs)

Sr. No. PARTICULARS 2,015 2,016 2,017 2,018 2,019 2,020 2,021 2,022

A Net profit before taxes 43.97 116.45 168.12 244.05 282.45 317.51 349.95 373.30B Add: Depr. as per Co. Act 81.01 163.21 136.92 116.07 99.41 85.96 75.01 66.01C Less: Depr. as per Tax 105.04 158.51 139.76 123.30 108.87 96.20 85.07 75.27C Profit before taxes 19.94 121.15 165.28 236.82 272.99 307.27 339.89 364.04D Tax Payable 6.16 37.44 51.07 73.18 84.35 94.95 105.03 112.49

Annexure - DAnnexure - C

SENSITIVITY ANALYSIS WITH 5 % DECREASE IN SALE PRICESSENSITIVITY ANALYSIS WITH 5 % DECREASE IN SALE PRICES

DEBT SERVICE COVERAGE RATIO COST OF PRODUCTION & PROFITABILITY ESTIMATES (Rs. in lacs) (Rs. in Lacs)

Year 2015 2016 2017 2018 2019 2020 2021 2022 Sr. No. Year Ending 31st March 2015 2016 2017 2018 2019 2020 2021 2022 COST of PRODUCTION

1 Raw Material 110.00 130.00 180.00 200.00 200.00 200.00 200.00 200.00 1 Net Profit after Tax 21.74 55.61 92.46 144.05 171.27 195.74 218.10 233.99 1132.962 Power & Fuel Expenses 86.25 94.88 104.37 114.81 114.81 114.81 114.81 114.813 Wages & Salaries 80.50 88.55 97.41 107.15 107.15 107.15 107.15 107.15 2 Depreciation 81.01 163.21 136.92 116.07 99.41 85.96 75.01 66.01 823.604 Consumable Stores 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.005 Repair & Maintenance Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3 Interest on Term Loan 96.32 126.32 104.56 82.79 61.05 39.44 17.95 3.60 532.036 Depreciation 81.01 163.21 136.92 116.07 99.41 85.96 75.01 66.017 Interest on

- Term loan 96.32 126.32 104.56 82.79 61.05 39.44 17.95 3.60 - Bank Borrowings 1.45 1.45 1.45 1.45 1.45 1.45 1.45 1.45 Total Funds 199.07 345.14 333.94 342.91 331.73 321.14 311.06 303.60 2488.59

8 Miscll. Admn. Expenses & Selling Exp. 70.00 80.00 90.00 100.00 100.00 100.00 100.00 100.009 Total Cost of Production 525.53 684.41 714.71 722.27 683.87 648.81 616.37 593.02 4 Instalment of Term Loan - 109.90 109.90 109.90 109.90 109.90 109.88 0.00 659.38

10 Sales 546.25 766.99 847.24 927.50 927.50 927.50 927.50 927.5011 Other Income 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5 Instalment of WCTL - 55.43 55.43 55.43 55.43 55.43 55.43 55.42 388.0012 Operating Profits 20.72 82.58 132.53 205.23 243.63 278.69 311.13 334.4813 Less : Income Tax -1.02 26.97 40.07 61.18 72.36 82.95 93.03 100.49 6 Instalment of FITL - #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF!14 Net Profit 21.74 55.61 92.46 144.05 171.27 195.74 218.10 233.99

7 Instalment of Vehicle Loan 2.10 2.10 - - - - - - 4.20


Total Debt 98.42 #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF!

D. S. C. R. 2.02 #REF! #REF! #REF! #REF! #REF! #REF! #REF!

Average D. S. C. R. = #REF!Calculation of Income Tax (Rs. in Lacs)

Sr. No. PARTICULARS 2,015 2,016 2,017 2,018 2,019 2,020 2,021 2,022

A Net profit before taxes 20.72 82.58 132.53 205.23 243.63 278.69 311.13 334.48B Add: Depr. as per Co. Act 81.01 163.21 136.92 116.07 99.41 85.96 75.01 66.01C Less: Depr. as per Tax 105.04 158.51 139.76 123.30 108.87 96.20 85.07 75.27C Profit before taxes -3.31 87.28 129.69 198.00 234.17 268.45 301.07 325.22D Tax Payable -1.02 26.97 40.07 61.18 72.36 82.95 93.03 100.49

31.03.2015 31.03.2016 31.03.2017 31.03.2018 31.03.2019 31.03.2020 31.03.2021 31.03.2022 CALCULATION OF BREAK EVEN POINT

(At 70% C.U. in IIIrd Year) (Rs. in Lacs)

1 Sales 575.00 807.36 891.83 976.32 976.32 976.32 976.32 976.32

2 i) Raw-materials 110.00 130.00 180.00 200.00 200.00 200.00 200.00 200.00 ii) Power & Fuel 86.25 94.88 104.37 114.81 114.81 114.81 114.81 114.81 iii) Wages & Salaries 60.38 66.41 73.06 80.36 80.36 80.36 80.36 80.36 iv) Other Admn/Selling Expens 70.00 80.00 90.00 100.00 100.00 100.00 100.00 100.00 v) Interest on Bank borrowing 1.45 1.45 1.45 1.45 1.45 1.45 1.45 1.45

3 Total variable expenses 328.08 372.74 448.88 496.62 496.62 496.62 496.62 496.62

4 Surplus 246.92 434.62 442.95 479.70 479.70 479.70 479.70 479.70

5 Fixed Expenses a) Depreciation 81.01 163.21 136.92 116.07 99.41 85.96 75.01 66.01 b) Interest on Long Term L 96.32 126.32 104.56 82.79 61.05 39.44 17.95 3.60 c) Admn. Salaries 20.13 22.14 24.35 26.79 26.79 26.79 26.79 26.79

6 Total Fixed Expenses 197.46 311.67 265.83 225.65 187.25 152.19 119.75 96.40

7 BREAK EVEN POINT % 79.97% 71.71% 60.01% 47.04% 39.03% 31.73% 24.96% 20.10%

8.00 CASH BREAK EVEN POIN 47.16% 34.16% 29.10% 22.84% 18.31% 13.81% 9.33% 6.34%

Less: Variable Expenses

CALCULATIONS OF NET PRESENT VALUE AND I.R.R.(AFTER TAX)

(Rs. in Lacs)Year Cash Cash Net Cash Present Value at

Outflows Inflows Receipts Discounting Factor8% 15% 8% 15%

Discounting Factor

0 1131.07 0.00 -1131.07 -1131.07 -1131.071 -9.91 113.66 123.57 114.43 107.51 0.926 0.870

2 95.30 262.73 167.43 143.49 134.95 0.857 0.806

3 112.86 280.29 167.43 132.94 124.90 0.794 0.746

4 149.30 316.73 167.43 123.06 115.69 0.735 0.691

5 163.58 330.65 167.07 113.77 106.92 0.681 0.640

6 179.51 344.84 165.33 104.32 98.04 0.631 0.593

7 193.97 359.28 165.31 96.54 90.76 0.584 0.549

8 312.98 368.40 55.42 29.98 28.15 0.541 0.508

9 0.00 368.40 368.40 184.57 173.15 0.501 0.470

10 0.00 368.40 368.40 170.94 160.25 0.464 0.435

11 0.00 368.40 368.40 158.41 148.47 0.430 0.403

12 0.00 368.40 368.40 146.62 137.41 0.398 0.373

13 0.00 368.40 368.40 135.94 127.10 0.369 0.345

14 0.00 368.40 368.40 125.99 117.52 0.342 0.319

15 0.00 1679.10 1679.10 532.27 495.33 0.317 0.295

Sum of Positive Values 2198.84 2058.64Sum of Negative Values 1016.64 1023.56

Net Present Value 1182.20 1035.08

I. R. R. = 120.53 %

Annexure - D (a)

CALCULATIONS OF NET PRESENT VALUE AND I.R.R.(BEFORE TAX)

(Rs. in Lacs)Year Cash Cash Net Cash Present Value at

Outflows Inflows Receipts Discounting Factor8% 15%

0 1131.00 0.00 -1131.00 -1131.00 -1131.001 -9.91 130.53 140.44 130.05 122.182 95.30 286.16 190.86 163.57 153.833 112.86 314.04 201.18 159.74 150.084 149.30 370.12 220.82 162.30 152.595 163.58 391.86 228.28 155.46 146.106 179.51 413.47 233.96 147.63 138.747 193.97 434.96 240.99 140.74 132.308 312.98 449.31 136.33 73.75 69.269 0.00 449.31 449.31 225.10 211.18

10 0.00 449.31 449.31 208.48 195.4511 0.00 449.31 449.31 193.20 181.0712 0.00 449.31 449.31 178.83 167.5913 0.00 449.31 449.31 165.80 155.0114 0.00 449.31 449.31 153.66 143.3315 0.00 1760.00 1760.00 557.92 519.20

Sum of Positive Values 2686.18 2515.73Sum of Negative Values 1000.95 1008.82

Net Present Value 1685.23 1506.91

I. R. R. = 141.76 %

M/S OAK CONSTRUCTIONS & PROPERTIES PVT LTD

COST OF PROJECT & MEANS OF FINANCING

A. COST OF PROJECT Sr. No. PARTICULARS As on31.03.2014 ADDITIONS

1. Site development - -

2 Building 911.16 100.00

3 Plant & Machinery 130.11 392.00

4 Miscll. Fixed Assets 69.92 25.00

5 Non current Investment 296.00 -

6 Margin Money for Worki (136.14)

-

Total 1,271.05 517.00 B. MEANS OF FINANCE

1 Partners' Capital 480.21 129.25

2 Unsecured Loans 11.41

3 Term Loan 779.43 387.75

Total 1,271.05 517.00

C. PROMOTERS' CONTRI 38.68% 25.00%

D. DEBT EQUITY RATIO Debt

1. Term Loan 1,167.18 1. Capital 2. LTDs

1,167.18

D E R = 1.88 : 1

WITH DRAWLS SCHEDULE COMMECIAL PRODUCT Jan-09

TERM LOAN DATE OF DRAW AMT(RS, IN

IST DISBURSEMENT Apr-08 100.00

IIND DISBURSEMENT May-08 100.00

IIIRD DISBURSEMENT Aug-08 187.75


Annexure - I M/S OAK CONSTRUCTIONS & PROPERTIES PVT LTD

COST OF PROJECT & MEANS OF FINANCING DETAILS OF PROPOSED BUILDING AND CIVIL WORKS

(Rs. in Lacs) S No. PARTICULARS AMOUNT AMOUNT

- 1 25 Rooms @ 4 lac 10,000,000.00

1,011.16

522.11

TOTAL

94.92

296.00

(136.14)

-

1,788.05

609.46 -

- 11.41 - 1,167.18

1,788.05

34.72%

Equity 609.46 11.41

620.87

INTEREST

-

-

-

-

Annexure - II M/S OAK CONSTRUCTIONS & PROPERTIES PVT LTD

DETAILS OF PROPOSED BUILDING AND CIVIL WORKS (Rs. In Lacs)

TOTAL S No.

100.00 - 1

2

3

4

5

100.00 6 7 8 9 10

-

-

-

-

-

-

-

Annexure - III M/S OAK CONSTRUCTIONS & PROPERTIES PVT LTD

DETAILS OF PROPOSED PLANT & MACHINERY

PARTICULARS MACHINERY QTY. SUPPLIERS

AC Plant Rooms

Fire Fighting 2.00

Laundry machinery Equipments

Solar Water Plant

Pick up & tourist Vehicle

Kitchen Equipments Conference & Banquet Halls furniture Disco Equipment Filtration Plant Furniture for Rooms Renovations

TOTAL

Annexure - III Annexure - IV M/S OAK CONSTRUCTIONS & PROPERTIES PVT LTD

DETAILS OF PROPOSED MISC. FIXTED ASSETS (Rs. In Lacs) (Rs. In Lacs)

RATE TOTAL S No. PARTICULARS AMOUNT

2,500,000 25.00 1 Computers

2,600,000 52.00

5,000,000 50.00

2,700,000 30.00 TOTAL

800,000 8.00

2,500,000 25.00

10,000,000 100.00

2,500,000 27.00

2,500,000 25.00

5,000,000.00 50.00

392.00

Annexure - IV M/S OAK CONSTRUCTIONS & PROPERTIES PVT LTD

DETAILS OF PROPOSED MISC. FIXTED ASSETS (Rs. In Lacs)

TOTAL Rate AMOUNT

2,500,000 25.00

25.00

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