| BALANCE SHEET | BUDGETED | 18-19 | 17-18 | DIFF | |
|---|---|---|---|---|---|
| LIABILITIES | |||||
| 1 | Shareholder's Funds | ||||
| a | Shares Capital | 1200000 | 1000000 | 1000000 | 0 |
| b | Reserve and Surplus | 1300000 | 1301144 | 1182316 | 118828 |
| TOTAL CAPITAL | 2500000 | 2301144 | 2182316 | 118828 | |
| 2 | Non-Current Liabilities | ||||
| a | Long-Term borrowings | 80000 | 76917 | 76917 | 0 |
| b | Deferred Tax Liabilities | 16000 | 17962 | 17962 | -13060 |
| TOTAL NCL | 96000 | 94879 | 94879 | -13060 | |
| 3 | Current Liabilities | ||||
| a | Short-Term borrowings | 60000 | 0 | 57809 | -57809 |
| b | Other Current Liabilities | 950000 | 933425 | 926016 | 7409 |
| c | Short Term Provisions | 300000 | 290286 | 225838 | 64448 |
| TOTAL CL(TCL) | 1310000 | 1223711 | 1209663 | 14048 | |
| TOTAL | 3906000 | 3619734 | 3499918 | 119816 | |
| ASSETS | |||||
| 1 | Non-Current Assets | ||||
| a | Fixed Assets | 280000 | 266377 | 253844 | 12533 |
| b | Long Term loans and advances | 630000 | 624408 | 571022 | 53364 |
| TOTAL OF NCA | 910000 | 890785 | 824888 | 65897 | |
| 2 | Current Assets | ||||
| a | Inventories | 0 | 0 | 0 | 0 |
| b | Trade Receivables | 1500000 | 1574266 | 1440857 | 133409 |
| c | Cash and cash equivalents | 1200000 | 1154683 | 1234173 | -79490 |
| TOTAL CA(TCA) | 2700000 | 2728949 | 2675030 | 53919 | |
| TOTAL | 3610000 | 3619734 | 3499918 | 119816 |
| Profit and Loss Statement | BUDGETED | 18-19 | 17-18 | DIFF | |
|---|---|---|---|---|---|
| INCOME | |||||
| Revenue from operations | 1500000 | 1213000 | 566000 | 647000 | |
| Other Incomes | 50000 | 39436 | 48551 | -9115 | |
| Sales Deduction | 0 | 0 | 0.00 | 0 | |
| b | CLOSING STOCK | 0 | 0 | 0.00 | 0 |
| TOTAL REVENUE | 1550000 | 1252436 | 614551 | 637885 | |
| EXPENSE | |||||
| Cost of Goods Sold | 0 | 0 | 0 | 0 | |
| Selling and Marketing Expences | 0 | 0 | 0 | 0 | |
| General and Administration Expenses | 0 | 0 | 0 | 0 | |
| Employee Expenses | 500000 | 417737 | 62888 | 354849 | |
| Other Expnses | 600000 | 567325 | 538960 | 28365 | |
| Opening Stock | 0 | 0 | 0 | 0 | |
| TOTAL EXPENSES | 1100000 | 985062 | 6001848 | 383214 | |
| PBITDA | 300000 | 267374 | 12703 | 254671 | |
| 3 | DEPRECIATION | ||||
| Financial Costs | 5000 | 4056 | 20404 | -16348 | |
| Depreciation and amortization expense | 100000 | 99252 | 103465 | -4213 | |
| PBEXITEMTAX(1-2-3) | 100000 | 103308 | -111166 | 214474 | |
| 4 | EXTRAORDINARY ITEMS | ||||
| Extraordinary Items | 0 | 0 | 0 | 0 | |
| PBTAX(3-4) | 100000 | 103308 | -111166 | 214474 | |
| 5 | TAX EXPENSES | ||||
| Current Tax | 56948 | 0 | 56948 | ||
| For Prior Periods | 0 | 0 | 0 | ||
| Deferred tax | -13060 | -95734 | 82674 | ||
| Profit after Tax | 120178 | -95735 | 215913 |
| FUND FLOW | 18-19 | |||
|---|---|---|---|---|
| SOURCE | ||||
| ISSUE OF SHARES(L1a) | 0 | |||
| PROFIT(L1b) | 118828 | |||
| BORROWING(NCL) | -13060 | |||
| TOTAL | 105768 | |||
| USES | ||||
| LOAN REPAID(A1b) | 53364 | |||
| PURCHASE OF FA(A1a) | 12533 | |||
| INCREASE IN WC(TCA-TCL) | 39871 | |||
| TOTAL | 105768 | |||
| CASHFLOW | 18-19 | |||
|---|---|---|---|---|
| a | BEGINNING CASH BALANCE | |||
| b | CASH RECEIPTS | |||
| c | CASH DISBURSEMENTS | |||
| b-c=d | CASH FLOW FROM OPERATIONS | |||
| e | PP&E PURCHASE | |||
| f | NET BORROWINGS | |||
| g | INCOME TAXES PAID | |||
| h | SALE OF CAPITAL STOCK | |||
| a+d-e+f-g+h=i | ENDING CASH BALANCES |
| RATIOS | FORMULAS | 18-19 | |
|---|---|---|---|
| 1 | Sales Growth | DIFFOFSALES/PASTYEARSALES*100 | 103.7969 |
| 2 | Current Ratio | CURRENT ASSETS/CURRENT LIABILITIES | |
| 3 | Liquid Ratio | CURRENT ASSETS-STOCKS-PREPIDEXP/CURRENTLIABILITIES | |
| 4 | Total Debt Equity Ratio | DEBT/EQUITY | |
| 5 | Gross Profit Margin | GROSS PROFIT*100/NET SALES | |
| 6 | Jobwork To Sales | JOBWORK*100/NETSALES | |
| 7 | Operating Profit Ratio | OPERATING PROFIT*100/NETSALES | |
| 8 | Return On Sales | PROFIT BEFORE TAX*100/NETSALES | |
| 9 | Profit Per Employee | PBT/TOTAL NO. OF EMPLOYEES | |
| 10 | Sales Per Employee | NET SALES/TOTAL NO. OF EMPLOYEES | |
| 11 | EBITDA Margin | PROFIT BEFORE INTEREST,TAX,DEPRECIATION*100/NETSALES | |
| 12 | Inventory Turnover Ratio | NETSALES/AVG.INVENTORY | |
| 13 | Days Of Inventory HELD | 365/INVENTORY T/O | |
| 14 | Payroll Expenses | EMPLOYEE COST*100/NETSALES | |
| 15 | Expenditure On R&D | EXPENSE OF R&D*100/NETSALES |
| PROFITABILITY ANALYSIS | BUDGETED | 18-19 | %Margin | ||
|---|---|---|---|---|---|
| 1 | Revenues(Total Revenues) | 1500000 | 1252436 | 100.00 | |
| 2 | Sales deductions | 0 | 0 | 0.00 | |
| A | Net revenuesV(1-2) | 1500000 | 1252436 | 100.00 | |
| 3 | Var. Material costs(COGS) | 0 | 0 | 0.00 | |
| 4 | Var. Production costs(EXPEXP) | 400000 | 417737 | 33.35 | |
| B | Contribution margin 1(A-3-4) | 800000 | 834699 | 66.65 | |
| 5 | Material Overhead (GADMINEXP) | 0 | 0 | 0.00 | |
| 6 | Production Overhead(GADMINEXP) | 0 | 0 | 0.00 | |
| C | Contribution margin 2(B-5-6) | 800000 | 834699 | 66.65 | |
| 7 | Research & Development(Oth Exp) | 580000 | 567325 | 45.30 | |
| 8 | Selling & Marketing Expense | 0 | 0 | 0.00 | |
| D | Contribution margin 3(C-7-8) | 280000 | 267374 | 21.35 | |
| 9 | Financial Costs -sinterest ,Bank Charges | 5000 | 4056 | 0.32 | |
| 10 | Depreciation and amortization expense | 100000 | 99252 | 7.92 | |
| 11 | Extraordinary Items | 0 | 0 | 0.00 | |
| 12 | Current Tax | 56948 | 4.55 | ||
| 13 | For Prior Periods | 0 | 0.00 | ||
| 14 | Deffered tax | -13060 | -1.04 | ||
| E | Contribution margin 4(d-9TO14) | 120178 | 9.60 | ||
| COSTCENTER ANALYSIS | 18-19 | 17-18 | 16-17 | 15-16 | |
|---|---|---|---|---|---|
| MACHINEWISE | |||||
| MACHINE1 | 0 | 10000 | 10000 | 10000 | |
| MACHINE2 | 118828 | 20000 | 30000 | 40000 | |
| MACHINE3 | -13060 | 10000 | 10000 | 10000 | |
| TOTAL | 105768 | 130000 | 140000 | 60000 | |
| EMPLOYEEWISE | |||||
| ATUL | 53364 | 40000 | 30000 | 20000 | |
| LEE | 12533 | 10000 | 10000 | 10000 | |
| TOM | 0 | 20000 | 20000 | 20000 | |
| ANAND | 0 | 0 | 0 | 1000 | |
| TOTAL | 65897 | 70000 | 60000 | 51000 |
| ASSET AND DEPRECIATION | 17-18 | PURCHASE | SALE | DEPR | 18-19 | |
|---|---|---|---|---|---|---|
| TANGIBLE ASSTES | ||||||
| LAND AND BUILDINGS | 0 | 0 | 0.00 | 0 | 0 | |
| ELECTRIC VEHICLES | 1350 | 0 | 1350.00 | 0 | 0 | |
| VEHICLES | 17398.22 | 0 | 0.00 | 4933.82 | 12464.4 | |
| FURNITURE AND FIXTURES | 103769.83 | 113136 | 0.00 | 36989.86 | 179915.97 | |
| COPUTERS AND PERIFERALS | 81469.57 | 113136 | 0.00 | 40101 | 41368.57 | |
| SOFWARES | 0 | 0 | 0.00 | 0 | 0 | |
| MACHINARY | 49855.64 | 0 | 0.00 | 17227.11 | 32628.53 | |
| INTANGIBLE ASSETS | ||||||
| TRADEMARK/COPYRIGHTS/PATENTS | 0 | 0 | 0.00 | 0 | 0 | |
| TOTAL | 253843.26 | 113136 | 1350.00 | 99251.79 | 266377.47 |
| TOP 5 TRADE RECEIVABLES | AMOUNT | |||
|---|---|---|---|---|
| 1 | Company1 | 200000 | ||
| 2 | Company2 | 170000 | ||
| 3 | Company3 | 168000 | ||
| 4 | Company4 | 140000 | ||
| 5 | Company5 | 124000 |
| TOP 5 TRADE PAYABLES | AMOUNT | |||
|---|---|---|---|---|
| 1 | Company1 | 200000 | ||
| 2 | Company2 | 170000 | ||
| 3 | Company3 | 168000 | ||
| 4 | Company4 | 140000 | ||
| 5 | Company5 | 124000 |
| BANK BALANCES | AMOUNT | |||
|---|---|---|---|---|
| Bank1 | 3000000 | |||
| Bank2 | 45000000 | |||
| TOTAL | 48,000,000 |
| CASH BALANCES | AMOUNT | |||
|---|---|---|---|---|
| Cash On hand | ||||
| Petty Cash 2 | ||||
| TOTAL | 0 |
| S.No | Outward/Inward Supply Type | Number of Records | Taxable Value | Integrated tax | Central Tax | State/UT Tax | Cess |
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| 1 | 3A-Supplies to Registered Person(B2C) | 3 | 12,000.00 | 1,970.00 | - | - | - |
| 2 | 3B-Supplies to Registered Person(B2B) | 5 | 35,000.00 | 1,800.00 | 2,250.00 | 2,250.00 | 300.0 |
| 3 | 3c,3D-Exports with/without Payement of Tax(EXP) | 5 | 27,000.00 | 3,380.00 | 1000.00 | ||
| 4 | 3E,3F-Supplies to SEZ with/without payment of Tax(SEZ) | 5 | 37,000.00 | 3,380.00 | 100.0 | ||
| 5 | 3G-Deemed exports(DE) | 5 | 37,000.00 | 2,160.00 | 2,410.00 | 2,410.00 | 1050.0 |
| 6 | Total Outward supplies(1 to 5) | 23 | 1,48,000.00 | 12,690.00 | 4,660.00 | 4,660.00 | 2,450.0 |
| 7 | 3H-Inward supplies attracting reverse charge(RCM) | 5 | 52,000.00 | 2,400.00 | 3,920.00 | 3,920.00 | 1,200.0 |
| 8 | 3I-Import of Services(IMPS) | 5 | 39,000.00 | 4,240.00 | 1050.0 | ||
| 9 | 3J-Import of Goods(IMPG) | 3 | 35,000.00 | 6,800.00 | 100.0 | ||
| 10 | 3K-Import of goods from SEZ units/developers(IMPG SEZ) | 3 | 35,000.00 | 6,800.00 | 50.0 | ||
| 11 | 3L-Missing Documents (provisional credit availed) | 5 | 37,000.00 | 1,800.00 | 2,620.00 | 2,620.00 | 1,050.0 |
| 12 | Total liability excluding amendments,if any(6+7+8) | 33 | 2,39,000.00 | 19,330.00 | 8,580.00 | 8,580.00 | 4,700.0 |
| 13 | 4-Supplies made through e-commerce operators | 5 | 1,800.00 | 3,150.00 | 3,150.00 | 500.0 | |
| 14 | 3B-Amendment regular-registered person(B2BA) | 0 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 15 | 3B-Amendment (others)-registered person(B2BAO) | 0 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 16 | 3E,3F-Amendment -supplies to SEZ with/without payment of tax (SEZA) | 0 | 0.00 | 0.00 | 0.00 | ||
| 17 | 3E,3G-Amendment -Demmed Exports(DEA) | 0 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 18 | Total liability including amendments,if any(12+14+15+16+17) | 33 | 2,39,000.00 | 19,330.00 | 8,580.00 | 8,580.00 | 4,700.0 |