CMA DATA

SRI KRISHNAVENI UPVC PROFILES

Sy.No.5-8b-3-g, Sriramapuram Revenue Village, Narasannapeta
Mandal, Srikakulam Dist.
Proprietor Challa Rajani
Mobile No. 7993999974
 SRI KRISHNAVENI UPVC PROFILES
COST OF PROJECT & MEANS OF FINANCE
Base Year: 2020 [Rs. in Lacs]
COST OF PROJECT
SL.NO. PARTICULARS EXISTING PROPOSED TOTAL
1 Land (Leased) - -
2 Building (Leased) - -
3 Machinery & Equipments
i. Four Head Welding Machine 4.50 4.50
ii. Glazing Bead Saw Machine 1.17 1.17
iii. V-Cutting Machine 1.08 1.08
iv. Lock Hole Milling Machine 1.16 1.16
v. CNC Corner Cleaning Machine 5.40 5.40
vi. Water Slot Milling Machine 1.62 1.62
vii. U-PVC & Al. Profile Saw 3.15 3.15
Total 18.08 18.08
Rounded off to 18.00
4 Other Fixed Assets
i. Electrification 0.50 0.50
ii. Office Furniture 0.50 0.50
Total furniture cost [C] 1.00 1.00
5 Working Ca[ital
a. Working Capital required 6.00 6.00

TOTAL PROJECT COST 25.00

MEANS OF FINANCE
SL.NO. PARTICULARS EXISTING PROPOSED TOTAL
1 Share Capital 1.25 1.25
2 Term Loan 17.75 17.75
2 Cash Credit 6.00 6.00
TOTAL 25.00
 SRI KRISHNAVENI UPVC PROFILES
PROFIT & LOSS ACCOUNT
Base Year: 2020 [Rs. in Lacs]
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
SL.
PARTICULARS EXISTING EST PROJ PROV EST PROJ PROJ
NO.
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6
Per Day
(A) INSTALLED CAPACITY
1) Windows 30 30 30 30 30 30
2) Door Sets 20 20 20 20 20 20
Capcity Utilisation % 50% 55% 60% 65% 70% 75%
1) Windows production 15 17 18 20 21 23
2) Door Sets production 10 11 12 13 14 15
Selling Price (in Rs.)
1) Window 700 700 700 700 700 700
2) Door Set 1500 1500 1500 1500 1500 1500
No. of Working Days per Annum 75 300 300 300 300 300
(B) SALES:
1. Sales including all misc. receipts 19.13 84.15 91.80 99.45 107.10 114.75
TOTAL INCOME 19.13 84.15 91.80 99.45 107.10 114.75
(C ) COST OF PRODUCTION:
1. Raw Materials 12.05 49.22 54.42 59.63 64.83 70.03
2. Power & Fuel 0.96 4.21 4.59 4.97 5.36 5.74
3. Direct Labour & Wages 2.87 8.42 9.18 9.95 10.71 11.48
4. Repair & Maintenance 1.91 6.73 7.34 7.96 8.57 9.18
5. Other Expenses 0.96 4.21 4.59 4.97 5.36 5.74
6. Depreciation 0.95 0.90 0.85 0.81 0.77 0.73
TOTAL COST OF PRODUCTION 19.69 73.68 80.98 88.28 95.58 102.89
8. Add: Opening Stock in Process - - - - - -
Total 19.69 73.68 80.98 88.28 95.58 102.89
9. Less: Closing Stock in Process - - - - - -
Total 19.69 73.68 80.98 88.28 95.58 102.89

10. Add: Op. Stock of Finished Goods - 6.38 7.01 7.65 8.29 8.93
Total 19.69 80.06 87.99 95.93 103.87 111.81

11. Less: Cl. Stock of Finished Goods 6.38 7.01 7.65 8.29 8.93 9.56
(D) COST OF SALES 13.32 73.05 80.34 87.64 94.94 102.25
(E) GROSS PROFIT (B - D) 5.81 11.10 11.46 11.81 12.16 12.50
(F) INTEREST
1. Term Loan 0.64 1.71 1.34 0.92 0.50 0.11
2. Working Capital 0.18 0.72 0.72 0.72 0.72 0.72
Total 0.82 2.43 2.06 1.64 1.22 0.83
Selling & General Adm. Expenses 0.38 1.68 1.84 1.99 2.14 2.30
Preliminary Expenses W/O.
(H) PROFIT BEFORE TAXATION
{E-(F+G)} 4.61 6.99 7.56 8.18 8.79 9.38
(I) Provision for Taxation 1.38 2.10 2.27 2.45 2.64 2.81
(J) NET PROFIT ( H - I) 3.22 4.89 5.29 5.72 6.15 6.57
 SRI KRISHNAVENI UPVC PROFILES
ASSESSMENT OF WORKING CAPITAL REQUIREMENT
FORM II : OPERATING STATEMENT
Base Year: 2020 [Rs. in Lacs]
Form II : Sheet 1 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
EST PROJ PROV EST PROJ PROJ
1 GROSS SALES Year 1 Year 2 Year 3 Year 4 Year 5 Year 6
i. Domestic sales 19.13 84.15 91.80 99.45 107.10 114.75
ii. Export sales 0.00 0.00 0.00 0.00 0.00 0.00
Add other revenue income/jobwork 0.00 0.00 0.00 0.00 0.00 0.00

Total 19.13 84.15 91.80 99.45 107.10 114.75

2 Less excise duty
Deduct other items
3 Net Sales ( item 1 - item 2 ) 19.13 84.15 91.80 99.45 107.10 114.75
4 % age rise (+) or fall (-) in net 340.00% 9.09% 8.33% 7.69% 7.14%
sales compared to previous
year (annualised)
5 Cost of Sales
i.) Raw materials (including 12.05 49.22 54.42 59.63 64.83 70.03
stores and other items used
in the process of manufacture)
(a) Indigenous 12.05 49.22 54.42 59.63 64.83 70.03
(b) Imported
ii) Other spares 0.00 0.00 0.00 0.00 0.00 0.00
(a) Indigenous 0.00 0.00 0.00 0.00 0.00 0.00
(b) Imported
iii) Power and fuel 0.96 4.21 4.59 4.97 5.36 5.74
iv) Direct labour 2.87 8.42 9.18 9.95 10.71 11.48
(Factory wages & salary)
v) Other mfg. Expenses+ repairs 1.91 6.73 7.34 7.96 8.57 9.18
vi) Other Expenses 0.96 4.21 4.59 4.97 5.36 5.74
vii) Depreciation 0.95 0.90 0.85 0.81 0.77 0.73
viii) SUB TOTAL (I TO VI) 19.69 73.68 80.98 88.28 95.58 102.89
ix) ADD: Opening stocks-in-
Process
Sub-total 19.69 73.68 80.98 88.28 95.58 102.89
 Form II : Sheet 2 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
EST PROJ PROV EST PROJ PROJ
ix) Deduct : Closing stocks-in-
process
x) Cost of Production 19.69 73.68 80.98 88.28 95.58 102.89
xi) Add : Opening stock of
finished goods 0.00 6.38 7.01 7.65 8.29 8.93
SUB-TOTAL 19.69 80.06 87.99 95.93 103.87 111.82
xii) Deduct closing stock of
finished goods 6.38 7.01 7.65 8.29 8.93 9.56
xiii) Total Cost of Sales 13.32 73.04 80.34 87.64 94.94 102.25

6 Selling general and administrtive

expenses 0.38 1.68 1.84 1.99 2.14 2.30
7 SUB-TOTAL (5+6) 13.70 74.73 82.18 89.63 97.08 104.55
8 Operating profit before interest 5.43 9.42 9.62 9.82 10.02 10.20
( 3-7 )
9 Interest 0.82 2.43 2.06 1.64 1.22 0.83
10 Operating profit after interest 4.61 6.99 7.56 8.18 8.79 9.38
( 8-9 )
11 (i) Add other non-operating income
(a)Income from Investments
(b)Profit on sale of F.A.
(c)Deferred tax
(d) Other Income
Sub-total ( income ) 0.00 0.00 0.00 0.00 0.00 0.00
(ii) Deduct other non-operating expenses
(a)P&P expense including
all book entries written off
(b) Goodwill w/o
(c) Loss on Assets/R & D Exp.
(d)Depreciation Short Provided
Sub-total ( expenses ) 0.00 0.00 0.00 0.00 0.00 0.00
(iii) Net of other non-operating 0.00 0.00 0.00 0.00 0.00 0.00
income/expenses
12 Profit before tax/loss[10+11(iii)] 4.61 6.99 7.56 8.18 8.79 9.38
13 Provision for taxes 1.38 2.10 2.27 2.45 2.64 2.81
14 Prior Years Tax Adjustment(If any)
15 Net profit/loss ( 12-13 ) 3.23 4.90 5.29 5.72 6.15 6.56
16 (a) Equity dividend paid-amt
(Already paid+ B.S. provision)
(b) Dividend Rate
17 Retained profit ( 14-15 ) 3.23 4.90 5.29 5.72 6.15 6.56
18 Retained profit/Net profit (% age) 100.00 100.00 100.00 100.00 100.00 100.00
19 Cash Accruals 4.18 5.80 6.15 6.53 6.92 7.29
OPERATING COST 2019-20 2020-21 2021-22 2022-23
Wages & Salaries 2.87 8.42 9.18 9.95
Other Mfg.Exp.(Repair&Maintenance) 1.91 6.73 7.34 7.96
Power & Fuel 0.96 4.21 4.59 4.97
Advertising 0.08 0.34 0.37 0.40
Mktg. & Distribution 0.31 1.35 1.47 1.59
TOTAL 6.12 21.04 22.95 24.86
 SRI KRISHNAVENI UPVC PROFILES
FORM III : ANALYSIS OF BALANCE SHEET
Base Year: 2020 [Rs. in Lacs]
Form III : Sheet 1 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
EST PROJ PROV EST PROJ PROJ
CURRENT LIABILITIES Year 1 Year 2 Year 3 Year 4 Year 5 Year 6
(i.) From applicant banks 6.00 6.00 6.00 6.00 6.00 6.00
(ii.) From other banks 0.00 0.00 0.00 0.00 0.00 0.00
(iii) Of which BP & BD 0.00 0.00 0.00 0.00 0.00 0.00
SUB TOTAL 6.00 6.00 6.00 6.00 6.00 6.00
2 Short term borrowings from
others/ sundry creditors for others

3 Sundry Creditors (Trade)

4 Advance payments from custo-

mers/deposits from dealers

5 Provision for taxes 1.38 2.10 2.27 2.45 2.64 2.81

6 Dividend payable

7 Other statutory liabilities

(due within one year)

8 Deposits/instalments of term 0.31 3.74 3.74 3.74 3.74 2.49

loans/DPGs/Debentures,etc.
(due within one year)

9 Other current liabilities &

provisions(due within 1 Yr)
(specify major items) 1.00 1.00 1.00 1.00 1.00 1.00
(i)Unclaimed deposits
(ii)Intt. Due on Dep./Sec.Dep.
(iii)Sundry Creditors (Cap)
(iv)Unclaimed div+Intt Acc+Oth Lib
SUB-TOTAL (B) 2.69 6.83 7.01 7.19 7.37 6.31

TOTAL CURRENT LIABILITIES 8.69 12.83 13.01 13.19 13.37 12.31

 SRI KRISHNAVENI UPVC PROFILES
FORM III : ANALYSIS OF BALANCE SHEET
Base Year: 2020 [Rs. in Lacs]
Form III : Sheet 1 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
EST PROJ PROV EST PROJ PROJ
CURRENT LIABILITIES Year 1 Year 2 Year 3 Year 4 Year 5 Year 6
(i.) From applicant banks 6.00 6.00 6.00 6.00 6.00 6.00
(ii.) From other banks 0.00 0.00 0.00 0.00 0.00 0.00
(iii) Of which BP & BD 0.00 0.00 0.00 0.00 0.00 0.00
SUB TOTAL 6.00 6.00 6.00 6.00 6.00 6.00
2 Short term borrowings from
others/ sundry creditors for others

3 Sundry Creditors (Trade)

4 Advance payments from custo-

mers/deposits from dealers

5 Provision for taxes 1.38 2.10 2.27 2.45 2.64 2.81

6 Dividend payable

7 Other statutory liabilities

(due within one year)

8 Deposits/instalments of term 0.31 3.74 3.74 3.74 3.74 2.49

loans/DPGs/Debentures,etc.
(due within one year)

9 Other current liabilities &

provisions(due within 1 Yr)
(specify major items) 1.00 1.00 1.00 1.00 1.00 1.00
(i)Unclaimed deposits
(ii)Intt. Due on Dep./Sec.Dep.
(iii)Sundry Creditors (Cap)
(iv)Unclaimed div+Intt Acc+Oth Lib
SUB-TOTAL (B) 2.69 6.83 7.01 7.19 7.37 6.31

TOTAL CURRENT LIABILITIES 8.69 12.83 13.01 13.19 13.37 12.31

 SRI KRISHNAVENI UPVC PROFILES
FORM III : ANALYSIS OF BALANCE SHEET
Base Year: 2020 [Rs. in Lacs]
Form III : Sheet 3 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
EST PROJ PROV EST PROJ PROJ
CURRENT ASSETS Year 1 Year 2 Year 3 Year 4 Year 5 Year 6
26 Cash and bank balances 1.32 1.62 1.92 2.62 3.70 4.14
27 Investment (other than long 0.00 0.00 0.00 0.00 0.00 0.00
term investment)
(i) Government /B S E B & TEL
Trustee Securities
(ii) Fixed Deposits with Banks
28 (i) Receivables other than 1.91 8.42 9.18 9.95 10.71 11.48
deferred & exports (include
bills purchased and
discounted by Banks)
(ii) Export receivables(include
bills purchased and
discounted by banks)
29 Instalments of deferred
receivables(due with in one yr.)
30 Inventory: 6.38 7.01 7.65 8.29 8.93 9.56
(i)Raw materials(including stores 0.00 0.00 0.00 0.00 0.00 0.00
& other items used in the
process of manufacture)
(a) Indigenous 0.00 0.00 0.00 0.00 0.00 0.00
(b) Imported
(ii) Stock-In-Process 0.00 0.00 0.00 0.00 0.00 0.00
(iii) Finished goods 6.38 7.01 7.65 8.29 8.93 9.56
(iv) Other Consumable Spares 0.00 0.00 0.00 0.00 0.00 0.00
(a) Indigenous
(b) Imported
31 Advance to suppliers of raw 0.96 4.21 4.59 4.97 5.36 5.74
materials & stores and spares
32 Advance payment of taxes
33 Other Current assets
(Specify major items) 1.00 1.00 1.00 1.00 1.00 1.00
(i) Dealership Deposit 0.00 0.00 0.00 0.00 0.00 0.00
(ii)Rent Advance 0.00 0.00 0.00 0.00 0.00 0.00
(iii)Dividend 0.00 0.00 0.00 0.00 0.00 0.00
(iv) other misc expenses not w/o 0.00 0.00 0.00 0.00 0.00 0.00
34 TOTAL CURRENT ASSETS 11.56 22.26 24.34 26.83 29.69 31.92
 Form III : Sheet 4 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
FIXED ASSETS EST PROJ PROV EST PROJ PROJ
35 Gross Block(Land & Building 18.50 18.50 18.50 18.50 18.50 18.50
machinery, work-in-process)
36 Depreciation to date 0.95 1.85 2.70 3.51 4.28 5.00
37 NET BLOCK 17.55 16.65 15.80 14.99 14.22 13.50
OTHER NON-CURRENT ASSETS
38 Investment/bookdebts/advances/ 1.50 2.00 2.50 3.00 3.50 5.00
deposits which are not current
assets
(i) a) Investment in subsidiary
Co./affiliates
b) Others
(ii) Advances to suppliers of
capital goods & contractors
(iii)Deferred receivables (maturity
exceeding one year)
(iv)Others: (a)Debtors> 6 months
(b) Sec.Deposits/ insurance
(c)advance to Others 1.50 2.00 2.50 3.00 3.50 5.00

39 Non-consumables stores &

spares
40 Other non-current assets incl-
uding dues from Directors
41 TOTAL OTHER NON-CURR. ASSETS 1.50 2.00 2.50 3.00 3.50 5.00
42 Intangible assets (patents,
goodwill, prelim.expenses, bad/
doubtful exp.not provided for etc)
43 TOTAL ASSETS(34+37+41+42) 30.61 40.91 42.64 44.81 47.41 50.41
TTA 30.61 40.91 42.64 44.81 47.41 50.41

Investment in Associates 0.00 0.00 0.00 0.00 0.00 0.00

44 NET WORKING CAPITAL 2.87 9.42 11.33 13.64 16.32 19.61

CURRENT RATIO 1.33 1.73 1.87 2.03 2.22 2.59
TNW 4.48 14.37 19.67 25.39 31.54 38.11
TOL/TNW 5.84 1.85 1.17 0.76 0.50 0.32

Total Liabilities (Easy Reference) 30.61 40.91 42.64 44.81 47.41 50.41
Difference [TA-TL] 0.00 0.00 0.00 0.00 0.00 0.00
 SRI KRISHNAVENI UPVC PROFILES
A. COST OF PROJECT & MEANS OF FINANCE [Rs. in Lacs]
Cost Amount Means Amount % Margin
L&B 0.00 Equity: 1.25
5.00%
P&M 18.00 Debt:
Other assets 1.00 TL 17.75 Debt / Equity Ratio
Working Capital 6.00 CC 6.00
Total 25.00 25.00 14.20 :1

B. COMMERCIAL VIABILITY [Rs. in Lacs]

Particulars 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
Sources
Net Retained Profit 3.23 4.90 5.29 5.72 6.15 6.56
Depreciation 0.95 0.90 0.85 0.81 0.77 0.73
P&P Written Off 0.00 0.00 0.00 0.00 0.00 0.00
Prior Year's Tax Adjust. 0.00 0.00 0.00 0.00 0.00 0.00
Net Cash Accrual 4.18 5.80 6.15 6.53 6.92 7.29
TL Interest 0.64 1.71 1.34 0.92 0.50 0.11
Total Sources 4.82 7.51 7.49 7.45 7.42 7.39
Obligations
TL Installment 0.31 3.74 3.74 3.74 3.74 2.49
TL Interest 0.64 1.71 1.34 0.92 0.50 0.11
Total Uses 0.95 5.45 5.08 4.66 4.24 2.60
Gross DSCR 5.06 1.38 1.47 1.60 1.75 2.85
Net DSCR 13.41 1.55 1.64 1.75 1.85 2.93
Average Gross DSCR 1.83
Average Net DSCR 2.08

C. SECURITY MARGIN [Rs. in Lacs]

Particulars 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
Written Down Value 17.55 16.65 15.80 14.99 14.22 13.50
Agg. TL/ DPG Outstanding 17.44 13.70 9.96 6.23 2.49 0.00
Security Margin Available 0.11 2.95 5.83 8.76 11.73 13.50
% of Security Margin 0.63 17.71 36.92 58.45 82.48 100.00
D. BREAK EVEN ANALYSIS AND SENSITIVE ANALYSIS WHETHER ACCEPTABLE: [Rs. in Lacs]
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
Capacity Utilisation
A. Sale value of the product 19.13 84.15 91.80 99.45 107.10 114.75
B. Variable Expenses
(i) Raw material&Cons.Sp. 75.00% 9.04 36.92 40.82 44.72 48.62 52.52
(ii)Power, water and fuel 80.00% 0.77 3.37 3.67 3.98 4.28 4.59
(iii)Direct Labour 55.00% 1.58 4.63 5.05 5.47 5.89 6.31
(iv)Other mfg.Exp.+ Repairs 60.00% 1.15 4.04 4.41 4.77 5.14 5.51
(v)Selling&Gen Admn.exp. 50.00% 0.19 0.84 0.92 0.99 1.07 1.15
(vi)Intt. on working capital 0.00% 0.00 0.00 0.00 0.00 0.00 0.00
Total 12.72 49.79 54.86 59.94 65.01 70.08
C. Contribution (A - B) 6.41 34.36 36.94 39.51 42.09 44.67
D. Fixed & semi-fixed exp.
(i) Power, water and fuel 20.00% 0.19 0.84 0.92 0.99 1.07 1.15
(ii)Direct Labour 45.00% 1.29 3.79 4.13 4.48 4.82 5.16
(iii)Other mfg.Exp+ Repairs 40.00% 0.77 2.69 2.94 3.18 3.43 3.67
(iv)Depreciation 0.00% 0.00 0.00 0.00 0.00 0.00 0.00
(v) Selling& Gen Admn.exp. 50.00% 0.19 0.84 0.92 0.99 1.07 1.15
(vi)Intt. on TL, Deb./DPC 0.00% 0.64 1.71 1.34 0.92 0.50 0.11
Total 3.08 9.87 10.24 10.57 10.89 11.24
E. Operating profit (C - D) 3.33 24.48 26.69 28.95 31.20 33.44
F. Break Even Sales 9.19 24.18 25.46 26.60 27.72 28.86
B.E.S. as % of Net Sales 48.05% 28.74% 27.74% 26.75% 25.88% 25.15%
G. Cash Break Even Sales 9.19 24.18 25.46 26.60 27.72 28.86
Cash B.E.S. as % of Net Sales 48.05% 28.74% 27.74% 26.75% 25.88% 25.15%

E. SENSITIVITY ANALYSIS [Rs. in Lacs]

Inc.inVariableCost by 5.00% 2019-20 2020-21
Decrease in Sales by 5.00% Inc.in Dec.in Inc.in Dec.in
A+B A+B
V.C(A) Sales(B) V.C(A) Sales(B)
A. Net Sales 19.13 20.08 18.17 38.25 84.15 88.36 79.94 168.30
B. Variable Expenses 12.72 13.35 12.08 25.44 49.79 52.28 47.30 99.58
C. Contribution 6.41 6.73 6.09 12.81 34.36 36.08 32.64 68.72
D. Fixed & Semi Fixed exp. 3.08 3.23 2.92 6.16 9.87 10.37 9.38 19.75
E. Operating Profit [C-D] 3.33 3.49 3.16 6.66 24.48 25.71 23.26 48.97
F. Break Even Sales [DxA/C] 9.19 9.65 8.73 18.38 24.18 25.39 22.98 48.37
G. B.E.S. as % of Net Sales 48.05% 48.05% 48.05% 48.05% 28.74% 28.74% 28.74% 28.74%

Inc.inVariableCost by 5.00% 2021-22 2022-23

Decrease in Sales by 5.00% Inc.in Dec.in Inc.in Dec.in
A+B A+B
V.C(A) Sales(B) V.C(A) Sales(B)
A. Net Sales 91.80 96.39 87.21 183.60 99.45 104.42 94.48 198.90
B. Variable Expenses 54.86 57.61 52.12 109.73 59.94 62.93 56.94 119.87
C. Contribution 36.94 38.78 35.09 73.87 39.51 41.49 37.54 79.03
D. Fixed & Semi Fixed exp. 10.24 10.76 9.73 20.49 10.57 11.10 10.04 21.14
E. Operating Profit [C-D] 26.69 28.03 25.36 53.38 28.95 30.39 27.50 57.89
F. Break Even Sales [DxA/C] 25.46 26.73 24.19 50.92 26.60 27.93 25.27 53.20
G. B.E.S. as % of Net Sales 27.74% 27.74% 27.74% 27.74% 26.75% 26.75% 26.75% 26.75%

Inc.inVariableCost by 5.00% 2023-24 2024-25

Decrease in Sales by 5.00% Inc.in Dec.in A+B Inc.in Dec.in
A+B
V.C(A) Sales(B) V.C(A) Sales(B)
A. Net Sales 107.10 112.46 101.75 214.20 114.75 120.49 109.01 229.50
B. Variable Expenses 65.01 68.26 61.76 130.01 70.08 73.58 66.58 140.16
C. Contribution 42.09 44.20 39.99 84.19 44.67 46.90 42.44 89.34
D. Fixed & Semi Fixed exp. 10.89 11.44 10.35 21.79 11.24 11.80 10.67 22.47
E. Operating Profit [C-D] 31.20 32.76 29.64 62.40 33.44 35.11 31.76 66.87
F. Break Even Sales [DxA/C] 27.72 29.10 26.33 55.43 28.86 30.31 27.42 57.72
G. B.E.S. as % of Net Sales 25.88% 25.88% 25.88% 25.88% 25.15% 25.15% 25.15% 25.15%
 SRI KRISHNAVENI UPVC PROFILES
[Rs. in Lacs]
TERM LOAN INTEREST CALCULATION & DETAILED REPAYMENT SCHEDULE
Base Year: 2020
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
TL Amount/Opening Balance 17.75 17.44 13.70 9.96 6.23 2.49
Add Intt. Paid during the year 0.64 1.71 1.34 0.92 0.50 0.11
Less Intt paid during the year 0.64 1.71 1.34 0.92 0.50 0.11
Less Install paid during the year 0.31 3.74 3.74 3.74 3.74 2.49
Closing Balance 17.44 13.70 9.96 6.23 2.49 0.00
TL Interest to be applied 11.00%
Mortorium period 3 Months
2019-20 DEBITS INSTALMENTS BALANCE INTEREST 2020-21 DEBITS INSTALMENTS BALANCE INTEREST
APR APR 0.31 17.13 0.16
MAY MAY 0.31 16.82 0.16
JUN JUN 0.31 16.50 0.15
JUL JUL 0.31 16.19 0.15
AUG AUG 0.31 15.88 0.15
SEP SEP 0.31 15.57 0.14
OCT OCT 0.31 15.26 0.14
NOV NOV 0.31 14.95 0.14
DEC 17.75 0.00 17.75 0.16 DEC 0.31 14.64 0.14
JAN 0.00 17.75 0.16 JAN 0.31 14.32 0.13
FEB 0.00 17.75 0.16 FEB 0.31 14.01 0.13
MAR 0.31 17.44 0.16 MAR 0.31 13.70 0.13
TOTAL 17.75 0.31 0.64 TOTAL 0.00 3.74 1.71

2021-22 DEBITS INSTALMENTS BALANCE INTEREST 2022-23 DEBITS INSTALMENTS BALANCE INTEREST
APR 0.31 13.39 0.12 APR 0.31 9.65 0.09
MAY 0.31 13.08 0.13 MAY 0.31 9.34 0.09
JUN 0.31 12.77 0.12 JUN 0.31 9.03 0.09
JUL 0.31 12.46 0.12 JUL 0.31 8.72 0.08
AUG 0.31 12.14 0.12 AUG 0.31 8.41 0.08
SEP 0.31 11.83 0.11 SEP 0.31 8.10 0.08
OCT 0.31 11.52 0.11 OCT 0.31 7.79 0.08
NOV 0.31 11.21 0.11 NOV 0.31 7.47 0.07
DEC 0.31 10.90 0.11 DEC 0.31 7.16 0.07
JAN 0.31 10.59 0.10 JAN 0.31 6.85 0.07
FEB 0.31 10.28 0.10 FEB 0.31 6.54 0.06
MAR 0.31 9.96 0.10 MAR 0.31 6.23 0.06
TOTAL 0.00 3.74 1.34 TOTAL 0.00 3.74 0.92

2023-24 DEBITS INSTALMENTS BALANCE INTEREST 2024-25 DEBITS INSTALMENTS BALANCE INTEREST
APR 0.31 5.92 0.06 APR 0.31 2.18 0.02
MAY 0.31 5.61 0.06 MAY 0.31 1.87 0.02
JUN 0.31 5.29 0.05 JUN 0.31 1.56 0.02
JUL 0.31 4.98 0.05 JUL 0.31 1.25 0.02
AUG 0.31 4.67 0.05 AUG 0.31 0.93 0.01
SEP 0.31 4.36 0.04 SEP 0.31 0.62 0.01
OCT 0.31 4.05 0.04 OCT 0.31 0.31 0.01
NOV 0.31 3.74 0.04 NOV 0.31 0.00 0.00
DEC 0.31 3.43 0.04 DEC
JAN 0.31 3.11 0.03 JAN
FEB 0.31 2.80 0.03 FEB
MAR 0.31 2.49 0.03 MAR
TOTAL 0.00 3.74 0.50 TOTAL 0.00 2.49 0.11
 SRI KRISHNAVENI UPVC PROFILES
DEPRECIATION CHART
Base Year: 2020 [Rs. in Lacs]
Machinery & Equipments Office Furniture Total
Depreciation rate 5% 10.00%

Op. value 18.00 0.50 18.50

2019-20 Depn 0.90 0.05 0.95
WDV 17.10 0.45 17.55
0.00
Op. value 17.10 0.45 17.55
2020-21 Depn., 0.86 0.05 0.90
WDV 16.25 0.41 16.65
0.00
Op. value 16.25 0.41 16.65
2021-22 Depn., 0.81 0.04 0.85
WDV 15.43 0.36 15.80
0.00
Op. value 15.43 0.36 15.80
2022-23 Depn., 0.77 0.04 0.81
WDV 14.66 0.33 14.99
0.00
Op. value 14.66 0.33 14.99
2023-24 Depn., 0.73 0.03 0.77
WDV 13.93 0.30 14.22
0.00
Op. value 13.93 0.30 14.22
2024-25 Depn., 0.70 0.03 0.73
WDV 13.23 0.27 13.50
 SRI KRISHNAVENI UPVC PROFILES
DEBT SERVICE COVERAGE RATIO
Base Year: 2020 [Rs. in Lacs]
DEBT SERVICE COVERAGE RATIO [NET]
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
Net Profit [Profit after Tax] 3.23 4.90 5.29 5.72 6.15 6.56
Add Depreciation 0.95 0.90 0.85 0.81 0.77 0.73
Add Intangible Assets written off
Cash Accruals [A] 4.18 5.80 6.15 6.53 6.92 7.29
T.L. Repayment obligation [B] 0.31 3.74 3.74 3.74 3.74 2.49
DSCR [A/B] 13.41 1.55 1.64 1.75 1.85 2.93
AVERAGE DSCR [NET] 2.08
DEBT SERVICE COVERAGE RATIO
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
Cash Accruals 4.18 5.80 6.15 6.53 6.92 7.29
Interest on Term Loan 0.64 1.71 1.34 0.92 0.50 0.11
[A] Total 4.82 7.51 7.49 7.45 7.42 7.39
T.L. Repayment obligations 0.31 3.74 3.74 3.74 3.74 2.49
Interest on Term Loan 0.64 1.71 1.34 0.92 0.50 0.11
[B] Total 0.95 5.45 5.08 4.66 4.24 2.60
DSGCR [A/B] 5.06 1.38 1.47 1.6 1.75 2.85
AVERAGE DSCR [GROSS] 1.83
 SRI KRISHNAVENI UPVC PROFILES
ASSESSMENT OF WORKING CAPITAL REQUIREMENT
Base Year: 2020 [Rs. in Lacs]
SL. 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
NO. PARTICULARS EST PROJ PROV EST PROJ PROJ

I CURRENT ASSETS:
Inventories
Raw Materials
A Imported
B Indigenous
(Month's Consumption) 1M 1M 1M 1M 1M 1M

Stock In Process - - - - - -

Finished Goods 6.38 7.01 7.65 8.29 8.93 9.56

0.5 M 0.5 M 0.5 M 0.5 M 0.5 M 0.5 M

Receivables 1.91 8.42 9.18 9.95 10.71 11.48

Advance to Suppliers 0.96 4.21 4.59 4.97 5.36 5.74

Other Current Assets incl. Cash &

Bank 0.96 4.21 4.59 4.97 5.36 5.74

Advance Tax 1.38 2.10 2.27 2.45 2.64 2.81

TOTAL CURRENT ASSETS 11.58 25.94 28.28 30.63 32.98 35.33

 SL. 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
PARTICULARS
NO. EST PROJ PROV EST PROJ PROJ

II CURRENT LIABILITIES:

1 Creditors 0.96 4.21 4.59 4.97 5.36 5.74

4 Statutory Liabilities - Income Tax 1.38 2.10 2.27 2.45 2.64 2.81

5 Other Currnet Liabilities (TL Inst.) 0.64 1.71 1.34 0.92 0.50 0.11

TOTAL CURRENT LIABILITIES 2.98 8.02 8.20 8.35 8.50 8.66

Working Capital Gap 8.60 17.92 20.08 22.28 24.49 26.67

Margin for Working Capital 2.60 11.92 14.08 16.28 18.49 20.67

Bank Borrowings 6.00 6.00 6.00 6.00 6.00 6.00

 SRI KRISHNAVENI UPVC PROFILES
METHOD OF LENDING
First Method of Lending
Base Year: 2020 [Rs. in Lacs]
SL. 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
PARTICULARS
NO. EST PROJ PROV EST PROJ PROJ

1 Total Current Assets 11.58 25.94 28.28 30.63 32.98 35.33

2 Current Liabilities other than
bank borrowing 2.98 8.02 8.20 8.35 8.50 8.66
3 Working Capital Gap 8.60 17.92 20.08 22.28 24.49 26.67
4 Min. Stipulated Net Working Capital 2.15 4.48 5.02 5.57 6.12 6.67
5 Actual / Projected NWC 2.60 11.92 14.08 16.28 18.49 20.67
6 Item (3) minus Item (4) 6.45 13.44 15.06 16.71 18.36 20.00
7 Item (3) minus Item (5) 6.00 6.00 6.00 6.00 6.00 6.00

8 Maximum Permissible Bank Finance 6.00 6.00 6.00 6.00 6.00 6.00

Second Method of Lending

SL. 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25

PARTICULARS
NO. EST PROJ PROV EST PROJ PROJ

1 Total Current Assets 11.58 25.94 28.28 30.63 32.98 35.33

2 Current Liabilities other than
bank borrowing 2.98 8.02 8.20 8.35 8.50 8.66
3 Working Capital Gap 8.60 17.92 20.08 22.28 24.49 26.67
4 Min. Stipulated Net Working Capital 2.90 6.48 7.07 7.66 8.25 8.83
5 Actual / Projected NWC 2.60 11.92 14.08 16.28 18.49 20.67
6 Item (3) minus Item (4) 5.71 11.44 13.01 14.63 16.24 17.84
7 Item (3) minus Item (5) 6.00 6.00 6.00 6.00 6.00 6.00

8 Maximum Permissible Bank Finance 5.71 6.00 6.00 6.00 6.00 6.00
 SRI KRISHNAVENI UPVC PROFILES
PERFORMANCE AND FINANCIAL INDICATORS
Base Year: 2020 [Rs. in Lacs]
Parameters 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
EST PROJ PROV EST PROJ PROJ
Domestic Sales(Gross) 19.13 84.15 91.80 99.45 107.10 114.75

Export Sales 0.00 0.00 0.00 0.00 0.00 0.00

Net Sales 19.13 84.15 91.80 99.45 107.10 114.75

% rise/fall (-) in net sales 340.00% 9.09% 8.33% 7.69% 7.14%

Profit Before tax 4.61 6.99 7.56 8.18 8.79 9.38

PBT/ Sales (%) 24.09 8.31 8.24 8.22 8.21 8.17

Profit After Tax 3.23 4.90 5.29 5.72 6.15 6.56

PBDIT/Interest (times) 7.78 4.25 5.08 6.47 8.81 13.25

Cash Accrual 4.18 5.80 6.15 6.53 6.92 7.29

Paid Up Capital 1.25 1.25 1.25 1.25 1.25 1.25

TNW 4.48 14.37 19.67 25.39 31.54 38.11

TOL/TNW (times) 5.84 1.85 1.17 0.76 0.50 0.32

Adjusted TNW 4.48 14.37 19.67 25.39 31.54 38.11

Adjusted TOL/TNW 5.84 1.85 1.17 0.76 0.50 0.32

NWC 2.87 9.42 11.33 13.64 16.32 19.61

Current Ratio 1.33 1.73 1.87 2.03 2.22 2.59

Other Ratios
Operating Cost/ sales % 75.91 91.69 91.76 91.78 91.79 91.83
Net Sales /TTA (times) 0.62 2.06 2.15 2.22 2.26 2.28
PBDIT 6.38 10.32 10.47 10.63 10.78 10.93
19.13 84.15 91.80 99.45 107.10 114.75
EFFICIENCY RATIOS
Years 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
Parameters EST PROJ PROV EST PROJ PROJ
Net Sales/ TTA (Times) 0.62 2.06 2.15 2.22 2.26 2.28
PBT/ Total Tangible Assets (%) 15.05 17.09 17.73 18.25 18.54 18.60
Operating Cost to sales (%) 75.91 91.69 91.76 91.78 91.79 91.83
Bank Finance/ Ct. Assets (%) 51.89 26.96 24.65 22.37 20.21 18.80
ROCE (%) (PBDIT/TTA) 20.83 25.24 24.56 23.71 22.74 21.68

RISK RATING RELATED RATIOS ( CRA INPUT DATA)

Years 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
Parameters EST PROJ PROV EST PROJ PROJ
TOL/ TNW 5.84 1.85 1.17 0.76 0.50 0.32
Current Ratio 1.33 1.73 1.87 2.03 2.22 2.59
ROCE % 20.83 25.24 24.56 23.71 22.74 21.68
PBDIT/IINTT. 7.78 4.25 5.08 6.47 8.81 13.25
PAT/Operating Income(%) 16.87 5.82 5.77 5.76 5.75 5.72
Gross Average DSCR 1.83