PAMPA CHATTERJEE

3C/1, VIVEKANANDA PARK, TETTIKHOLA

DURGAPUR, BURDWAN, PIN-713212

Projected Trading and Profit and Loss Account for the year ended 31.03.2019 & 31.03.2020

2018-19 2019-20 2018-19 2019-20

Particulars Particulars
(Estd.) (Proj.) (Estd.) (Proj.)
To Opening Stock 8.03 15.00 By Sales 45.00 70.00
To Purchase 43.85 58.50
To Carriage Inwards 0.32 0.38 By Closing Stock 15.00 15.00

To Gross Profit c/d. 7.80 11.12

Total 60.00 85.00 Total 60.00 85.00

To Salary & Wages 1.30 2.00 By Gross Profit b/d 7.80 11.12
To Trade License 0.01 0.01
To Telephone Exp. 0.08 0.09
To Printing & Stationery 0.04 0.05
To Electricity & Generator 0.05 0.06
To Travelling & Conveyance 0.27 0.35
To General Exp. 0.25 0.28
To Staff Welfare 0.18 0.20
To License & Taxes 0.01 0.01
To Accounting & Audit Charges 0.08 0.08
To Donation & Subscription 0.03 0.04
To Insurance 0.10 0.10
To Bank Charges 0.50 0.15
To Prov. For Taxations 0.00 0.00
To Depreciation 0.20 0.18
To Interest 0.70 1.54

To Net Profit trfd. Capital A/c. 4.00 5.98

Total 7.80 11.12 Total 7.80 11.12
 PAMPA CHATTERJEE
3C/1, VIVEKANANDA PARK, TETTIKHOLA
DURGAPUR, BURDWAN, PIN-713212

Estimated / Projected Balance Sheet as at 31.03.2019 & 31.03.2020

2018- 2019- 2018- 2019-

LIABILITIES 19 20 ASSETS 19 20
(Estd.) (Proj.) (Estd.) (Proj.)

CAPITAL ACCOUNT FIXED ASSETS

As per last A/c. 8.40 10.40 Gross Block

Add : Net Profit 4.00 5.98 As per last A/c 5.02 6.82
Add :Capital/other Addition (if any,) 0.00 0.00 Less : Depreciation 0.20 0.18
12.40 16.38 4.82 6.64
Less : Drawings 2.00 4.00
10.40 12.38
CURRENT ASSETS,
LOANS & ADVANCES

SECURED LOAN Stock-in-Trade 15.00 15.00

CC Limit 14.00 14.00
Receivables 4.50 4.50

Sundry Creditors for Goods 0.35 0.30 Cash in hand 0.45 0.57
Sundry Creditors for Exp. 0.02 0.03
Total 24.77 26.71 Total 24.77 26.71
 PAMPA
Abstract of Financial Analysis of A/c. CHATTERJEE

F.Y. 2016-17 2017-18 2018-19 2019-20

(Audited) (Audited) (Estd.) (Proj.)

Capital incld. P/L. 5.67 8.40 10.40 12.38

Reserve & Surplus (Without Revn. Res.) - - - -
Intangible Assets - - - -
Tangible Net Worth 5.67 8.40 10.40 12.38
Deferred Tax Liability - - - -
Term Liability/Deferred Liabilities - - - -

Gross Block 2.74 5.24 5.02 6.82

Depreciation 0.03 0.22 0.20 0.18

Net Block (Without Revn. Res.) 2.71 5.02 4.82 6.64
Non - Current Assets - - - -
Current Assets 4.67 13.58 19.95 20.07
Current Liabilities 1.71 10.20 14.37 14.33
Net Working Capital 2.96 3.38 5.58 5.74
Net Sales 54.65 36.87 45.00 70.00
PBDIT 3.29 3.87 4.90 7.70
Interest 0.00 0.16 0.70 1.54
Operating Profit (PBIT) 3.26 3.65 4.70 7.52
Non-Operating Income 0.00 0.00 0.00 0.00
Profit before Tax 3.26 3.49 4.00 5.98
Prov. For Taxation 0.00 0.00 0.00 0.00
Profit After Tax (PAT) 3.26 3.49 4.00 5.98
Depreciation 0.03 0.22 0.20 0.18
Dividend (Withdrawal) 3.02 1.76 2.00 4.00
Cash Generation (Gross) 3.29 3.71 4.20 6.16
Cash Generation (Net) 0.27 1.95 2.20 2.16
Current Ratio (consideration term loan instalment
due within next 1 year as current liability) 2.73 1.33 1.39 1.40
Current Ratio (without consideration term loan instalment
due within next 1 year as current liability) 2.73 1.33 1.39 1.40
TOL / TNW (without Rev. Res.) 0.30 1.21 1.38 1.16
II. DETAILS OF CURRENT ASSETS : 2016-17 2017-18 2018-19 2019-20
(Audited) (Audited) (Estd.) (Proj.)

Cash and Bank Balances 0.72 0.63 0.45 0.57

Receivables 2.20 4.92 4.50 4.50
Raw-Materials 0.00 0.00 0.00 0.00
Work-in-Progress
Stock 1.75 8.03 15.00 15.00
Loans and Advances to suppliers 0.00 0.00 0.00 0.00
Advance payment of taxes 0.00 0.00 0.00 0.00
Deposits 0.00 0.00 0.00 0.00

Other Current Assets 0.00 0.00 0.00 0.00

TOTAL 4.67 13.58 19.95 20.07

II. DETAILS OF CURRENT LIABILITIES : 2016-17 2017-18 2018-19 2019-20

(Audited) (Audited) (Estd.) (Proj.)

Short Term Bank Borrowings 0.00 9.77 14.00 14.00

Sundry Creditors for goods 1.71 0.41 0.35 0.30
Sundry Creditors for expenses 0.00 0.02 0.02 0.03
Acceptance
Advance from customers 0.00 0.00 0.00 0.00
Prov. For taxation 0.00 0.00 0.00 0.00
Deposits
Other short term borrowings

Other Current Liabilities 0.00 0.00 0.00 0.00

TOTAL 1.71 10.20 14.37 14.33
COMPARATIVE STATEMENT OF CURRENT ASSETS AND CURRENT LIABILITIES

NAME OF THE UNIT :

PAMPA CHATTERJEE
Branch : 2016-17 2017-18 2018-19 2019-20
(Audited) (Audited) (Estd.) (Proj.)
A.CURRENT ASSETS

1. Raw-materials & S.I.P. 0.00 0.00 0.00 0.00

( Months' consumption) 0.00 0.00 0.00 0.00
2. Receivables (Domestic) 2.20 4.92 4.50 4.50
(Month Gross Domestic Sales) 0.49 1.62 1.22 0.78
3. Receivables (Export) 0.00 0.00 0.00 0.00
(Month Gross Export Sales) 0.00 0.00 0.00 0.00
4. WORK- IN- PROGRESS 0.00 0.00 0.00 0.00
(Month Cost of Production) 0.00 0.00 0.00 0.00
5. Finished Goods 1.75 8.03 15.00 15.00
Month cost of sales 0.43 3.14 4.88 3.09
6. Stores & Spares 0.00 0.00 0.00 0.00
Month consumption 0.00 0.00 0.00 0.00
7. Advances to suppliers 0.00 0.00 0.00 0.00
Month purchase 0.00 0.00 0.00 0.00
8.Other current assets including 0.72 0.63 0.45 0.57
(Cash and Bank balances & deferred receivables)
due within one year

TOTAL CURRENT ASSETS (A) 4.67 13.58 19.95 20.07

2016-17 2017-18 2018-19 2019-20

B. CURRENT LIABILITIES (other than bank (Audited) (Audited) (Estd.) (Proj.)
borrowings for working capital)

9. Sundry Creditor for goods 1.71 0.41 0.35 0.30

(Month Purchase) 0.41 0.14 0.10 0.06
10.Advance from customers 0.00 0.00 0.00 0.00
(Month Gross Sales) 0.00 0.00 0.00 0.00
11. Sundry Creditors for expenses 0.00 0.02 0.02 0.03
12.Term Loan Instalment due within one year 0.00 0.00 0.00 0.00
13.Provision for taxation 0.00 0.00 0.00 0.00
14.Other current liabilities 0.00 0.00 0.00 0.00
TOTAL CURRENT LIABILITIES (B) 1.71 0.43 0.37 0.33
COMPUTATION OF MAXIMUM PERMISSIBLE BANK FINANCE FOR WORKING CAPITAL (MPBF)

PAMPA CHATTERJEE

2016-17 2017-18 2018-19 2019-20

(Audited) (Audited) (Estd.) (Proj.)
2ND METHOD OF LENDING
WORKING CAPITAL GAP (A - B) ( C ) 2.96 13.15 19.58 19.74
25% OF TOTAL CURRENT ASSETS (D)
1.17 3.40 4.99 5.02
(excl. Export receivables)
ACTUAL/PROJECTED NWC* (E) 2.96 3.38 5.58 5.74
C – D (F) 1.79 9.76 14.59 14.72
C – E (G) 0.00 9.77 14.00 14.00
MPBF (MINIMUM of F & G) 0.00 9.76 14.00 14.00

1ST METHOD OF LENDING

WORKING CAPITAL GAP (A-B) ( C ) 2.96 13.15 19.58 19.74
25% OF WORKING CAPITAL GAP (D) 0.74 3.29 4.90 4.94
ACTUAL/PROJECTED NWC* (E) 2.96 3.38 5.58 5.74
C – D (F) 2.22 9.86 14.69 14.81
C – E (G) 0.00 9.77 14.00 14.00
MPBF (MINIMUM of F & G) 0.00 9.77 14.00 14.00
 estimates for the year ending 31st March
NAME OF THE UNIT : of F.Y.
PAMPA CHATTERJEE 2016-17 2017-18 2018-19 2019-20
Branch : (Audited) (Audited) (Estd.) (Proj.)
1.Gross Sales
Domestic Sales 54.65 36.87 45.00 70.00
Other Sales 0.00 0.00 0.00 0.00
TOTAL 54.65 36.87 45.00 70.00
2.Less Excise Duty 0.00 0.00 0.00 0.00
3.Net sales 54.65 36.87 45.00 70.00
4.% rise/fall in net sales 22.05% 55.56%
5.Cost of Sales
Purchase
Domestic 49.63 34.90 43.85 58.50
Imported 0.00 0.00 0.00 0.00
Carriage Inwards 0.23 0.27 0.32 0.38
Cooli & Cartage 0.00 0.00 0.00 0.00
Wages & Bonus 0.00 0.00 0.00 0.00
Packing Expenses 0.00 0.00 0.00 0.00
Other Mfg. Expenses 0.00 0.00 0.00 0.00
Depreciation 0.03 0.22 0.20 0.18
SUB-TOTAL 49.89 35.39 44.37 59.06
Add : Opening Stock of R -materials / Stock-in-
process 0.00 0.00 0.00 0.00
Sub-Total 49.89 35.39 44.37 59.06
Deduct : Closing Stock of R -materials/Stock-in-
process 0.00 0.00 0.00 0.00
Cost of production (COP) 49.89 35.39 44.37 59.06
Add : Opening Stock-in-Trade 1.64 3.75 8.03 15.00
Sub-Total 51.53 39.14 52.40 74.06
Deduct : Closing Stock-in-Trade 1.75 8.03 15.00 15.00
Total Cost of Sales (COS) 49.78 31.11 37.40 59.06
6.Selling, General & Administrative Expn. 1.61 2.11 2.90 3.42
7.SUB TOTAL 51.39 33.22 40.30 62.48
8.Operating Profit before interest (3-7) 3.26 3.65 4.70 7.52
9.Interest 0.00 0.16 0.70 1.54
On Term Loan 0.00 0.00 0.00 0.00
On Cash Credit 0.00 0.16 0.70 1.54
10.Operating profit after interest (8-9) 3.26 3.49 4.00 5.98
11.Add : Other non-operating income 0.00 0.00 0.00 0.00
Deduct : Other non-opearting expenses 0.00 0.00 0.00 0.00
Net of other non-operating income/expenses 0.00 0.00 0.00 0.00
12.Profit before tax/Loss (10+11) 3.26 3.49 4.00 5.98
13.Provision for taxes 0.00 0.00 0.00 0.00
14.Net Profit/Loss (12-13) (PAT) 3.26 3.49 4.00 5.98
NAME OF THE UNIT :
PAMPA CHATTERJEE 2016-17 2017-18 2018-19 2019-20
Branch : (Audited) (Audited) (Estd.) (Proj.)
LIABILITIES
Current Liabilities
1.Short term borrowing from Banks
From Applicant Bank (CC Limit) 0.00 9.77 14.00 14.00
From Applicant Bank (OD Limit) 0.00 0.00 0.00 0.00
Sub-Total 0.00 9.77 14.00 14.00
2.Short term borrowing from others 0.00 0.00 0.00 0.00
3.Sundry Creditors (Trade) 1.71 0.41 0.35 0.30
4. Sundry Creditor for expenses 0.00 0.02 0.02 0.03
5.Advance payments from customers 0.00 0.00 0.00 0.00
6.Provision for taxation 0.00 0.00 0.00 0.00
7.Dividend Payable 0.00 0.00 0.00 0.00
8.Term Loan Instalment due within one year 0.00 0.00 0.00 0.00
9.Other current liabilities & provisions 0.00 0.00 0.00 0.00
Sub-Total (B) 1.71 0.43 0.37 0.33
10.TOTAL CURRENT LIABILITIES 1.71 10.20 14.37 14.33
Term Liabilities
11.Debentures (not maturing within one year) 0.00 0.00 0.00 0.00
12.Preference shares(redeemable after one year) 0.00 0.00 0.00 0.00
13.Term Loan from Bank 0.00 0.00 0.00 0.00
14.Deferred Payment Credits 0.00 0.00 0.00 0.00
15.Unsecured Loan 0.00 0.00 0.00 0.00
16.Other term liabilities 0.00 0.00 0.00 0.00
17.Total Term Liability 0.00 0.00 0.00 0.00
18.TOTAL OUTSIDE LIABILITIES 1.71 10.20 14.37 14.33
Net Worth
19.Capital including P/L 5.67 8.40 10.40 12.38
20.General Reserve 0.00 0.00 0.00 0.00
21.Profit and Loss A/C 0.00 0.00 0.00 0.00
22.NET WORTH (F) 5.67 8.40 10.40 12.38
23.TOTAL LIABILITIES 7.38 18.60 24.77 26.71
NAME OF THE UNIT :
PAMPA CHATTERJEE
2016-17 2017-18 2018-19 2019-20
CURRENT ASSETS (Audited) (Audited) (Estd.) (Proj.)
24.Cash and Bank Balances 0.72 0.63 0.45 0.57
25.Investments (other than long term investments)
(i) Govt. & other Trustee securities 0.00 0.00 0.00 0.00
(ii)Fixed deposits with Banks 0.00 0.00 0.00 0.00
26.(I)Receivables other than deferred & exports 2.20 4.92 4.50 4.50
(ii)Export Receivables 0.00 0.00 0.00 0.00
27.Instalment of deferred receivables 0.00 0.00 0.00 0.00
28.Inventory - Raw Materials 0.00 0.00 0.00 0.00
28A. Inventory - Finished Goods 1.75 8.03 15.00 15.00
29.Loans & Advances 0.00 0.00 0.00 0.00
30.Advance payment of taxes 0.00 0.00 0.00 0.00
31.Other Current Assets 0.00 0.00 0.00 0.00
32.TOTAL CURRENT ASSETS 4.67 13.58 19.95 20.07
FIXED ASSETS
33.Gross Block 2.74 5.24 5.02 6.82
34.Depreciation 0.03 0.22 0.20 0.18
35.Net Block 2.71 5.02 4.82 6.64
36.OTHER NON-CURRENT ASSETS 0.00 0.00 0.00 0.00
37. Fixed Deposits/Investments/ other assets which
are not current assets 0.00 0.00 0.00 0.00
38. Advances to Suppliers for capital goods 0.00 0.00 0.00 0.00
39. Other non-current assets 0.00 0.00 0.00 0.00
40.Intangible Assets - Preli. & Pre-op. expn. not w/o. 0.00 0.00 0.00 0.00
41.TOTAL ASSETS 7.38 18.60 24.77 26.71
42. Tangible Net Worth (TNW) 5.67 8.40 10.40 12.38
43.Net Working Capital (NWC) 2.96 3.38 5.58 5.74
44.Current Ratio (CR) 2.73 1.33 1.39 1.40
45.Total outside liability/Tangible Net Worth 0.30 1.21 1.38 1.16

Reconciliation of Capital Account 2016-17 2017-18 2018-19 2019-20

Opening Balance 5.43 6.67 8.40 10.40

Add : Profit during the year 3.26 3.49 4.00 5.98
Add : Addition of Fresh Capital 0.00 0.00 0.00 0.00
Sub-Total 8.69 10.16 12.40 16.38
Less : Drawings 3.02 1.76 2.00 4.00
Closing Balance 5.67 8.40 10.40 12.38