Detailed Project Report (DPR)
of
M/s RAJDEEP STEEL
Prepared by :
CA Yogesh Shah & Co.
Tax Consultants
Surat
88090 #####
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CONTENTS
1. EXECUTIVE SUMMARY
1.1 Project Snapshot – Introduction and Overview
1.2 Profile of Promoters, Business Owners
1.3 Employment Details
1.4 Cost of Project
1.5 Means of Finance
1.6 Existing Obligations
1.7 Subsidy
2. PROJECT VIABILITY & MARKET STUDIES
2.1 Feasibility Studies
2.2 Industry Analysis
2.3 Market Potential
2.4 Current Scenario
2.5 Challenges and Solutions
2.6 SWOT Analysis
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3. FINANCIAL DATA & RATIOS
3.1 Summary of Funding Facility
3.2 Projected Balance Sheet
3.3 Projected Operating Statement
3.4 BS Annexure - Fixed Assets Schedule
3.5 P&L Annexure - Indirect Expenses
3.6 Projected Cash Flow Statement
3.7 Synopsis of Balance Sheet
3.8 Debt Service Coverage Ratio Analysis
3.9 Financial Indicators & Ratio
3.10
Current Ratio
3.11
Sensitivity Analysis
3.12
Break Even Analysis
3.13
Security Margin
3.14
Loan Repayment Summary
3.15
CMA Data
3.16
Summary Points
3.17
Notes & Assumptions
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1. EXECUTIVE SUMMARY
1.1 Project Snapshot – Introduction and Overview
Name of the Entity – M/S RAJDEEP STEEL
Address – Plot 11, Anunagarn, Near Post Office, Gurunagar, Dahod - 389151
Business Description – Manufacturing of M. S. Pipes. (M.S. Pipe is an abbreviation of
MILD STEEL PIPE)
Name of the Business Owner – Mr. Rakesh Singh
Market for the manufactured pipes – Dahod, Ahemdabad, Gandhinagar and other
foremost market places in Gujarat
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Mild steel pipe are used for conveying water, fluid, gases and liquid as also for structural
construction purpose. The importance of M.S. Pipe up to 12 inch Dia for urbanisation
and irrigation development programmes of a developing country like India cannot be
over emphasical. Applied in general sense, pipe is a term used to designate any long
hollow body used for conducting gases or liquid.
M/s Rajdeep Steel needs funds for Factory building, Plant & Machinery and other
setup costs. Term Loan requested is Rs. 6.00 lakhs and Cash Credit for working capital
requested is Rs. 3.00 lakhs. Detailed end use of the funds is covered under Point 1.4.
Superior quality MS pipes are highly demanded in the sectors of agriculture, oil and gas,
public health, housing, irrigation, engineering etc. Mild steel pipes or MS pipes are used
for the purpose of plumbing, firefighting, heating, ventilation and air conditioning.
These pipes are perfectly suitable in several industries and various engineering
applications. So the demand for the mild steel pipe is high in the market.
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1.2 Profile of Promoters, Business Owners
Mr. Rakesh Singh, owner of Rajdeep Steel is having 5 years+ experience in this field of
Mild Steel Pipe manufacturing and dealing in the market of steel pipes. The promoter
Singh family is also going to invest a considerable sum of money as own contribution
for this business because they are confident about the business and revenue. They are
having more than enough experience in this field and know the business potential in
the locality.
The driving force behind every business is increased sales and high profits. Businessmen
should be confident about the product they are selling as well as their own ability to
successfully, gain the trust, arouse an interest and eventually convince them to try a
new product. Singh family is having all such qualities inherently and were able to
develop the same during the business course of their other respective businesses.
Convincing a prospective customer to buy a product is not an easy task. Selling is an art
and requires patience; applicant is skillful in such task & it can be considered as a plus
point for an entity.
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1.3 Employment Details
One should insist to increase the employment levels of the country. In the light of this,
entrepreneurs and business owners help the economy by generating employment in
urban and rural areas.
In coming years and decades, India is expected to witness significant demographic
growth and expansion in the working age population. To absorb such labor force in the
future, all the sectors viz. manufacturing, service, trading and agriculture would need to
play an important role. Currently manufacturing sector accounts for approximately 11%
to 13% of the total employment in the country, which is well below its true potential.
Small and medium enterprises (SMEs) and micro small and medium enterprises
(MSMEs) account for 90%+ of the total industrial activity in India. Estimates suggests,
the SME and MSME sector offers maximum opportunities for self-employment as well
as jobs, after the agricultural sector. Also, the labor-capital ratio tends to be higher for
SMEs and MSMEs.
This cotton ginning & processing unit will help the economy by way of employment
generation, as it is going to generate employment to minimum of 7 unskilled and 3 of
the skilled people.
Total number of employees : 10+
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1.4 Cost of Project
Estimating the cost of a project varies based on the industry, the type and scope of the
project undertaken and the time frame for completing the project. While the variables
of any given project may change according to circumstances, there are 3 main elements
of project costing found in most all project cost estimations.
Pre-Planning - Costs related to pre-project planning and preparation vary widely from
industry to industry. Typical pre-planning costs include selecting potential project
managers and employees, conducting market and project research
Material Costs - All materials necessary for a project are included in material costs.
Materials are anything the project manager purchases to aid in or conduct the project.
Operating Costs - The operating costs of a project include the fees associated with
purchasing project supplies, paying rent and associated costs on a facility or location for
the project to take place, the cost of permitting, inspections and daily operations.
Such costs can further be divided into 2 types viz. capital expenditure and revenue
expenditure. For manufacturing industry, setting up the plant, installation of machinery,
building/factory set up costs are the major costs.
Capital expenditure of about Rs. 8.00 lakhs is required for setup and machinery.
The entity is also in need of a working capital requirement of Rs. 3.00 lakhs.
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Detailed particulars about the cost have been provided hereunder :
Sr.
Particulars
Amount Rs. (in
No.
Lacs)
1
Factory Building
2.00
2
Plant & Machinery
6.00
3
Equipments & Electrification
--
4
Furniture & Fixtures
--
5
Land (Industrial)
--
6
Working Capital
4.00
Total Cost in Rs.
12.00
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1.5 Means of Finance
Total requirement of funds for capital investment and for the working capital amounts
to Rs. 12.00 lakhs can be arranged in the following manner :
MEANS OF FINANCE
(Rs. in lakhs)
Term Loan
6.00
Cash Credit
3.00
Own Contribution
3.00
Total
12.00
1.6 Existing Obligations
The business owners are not having any heavy existing obligations, although, we have
provided the documents such as Sanction letters and Bank statements of existing
loans (if any), in order to assess the existing banking commitments.
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1.7 Subsidy
Government subsidies are monetary grants provided by the government to private
institutions or other public entities, in order to stimulate economic activity or promote
activities that are in the public good. Subsidies encourage companies to undertake
economic activities and business ventures that the government sees as in the public’s
best interest. Like indirect taxes, they can alter relative prices and budget constraints
and thereby affect decisions concerning production, consumption and allocation of
resources.
Specific Subsidy for Rajdeep Steel :
Credit Linked Capital Subsidy Scheme can be applied to the Rajdeep Steel unit.
Units covered under the scheme:
a. Existing SSI units registered with the State Directorate of Industries, which upgrade
their existing plant and machinery with the state- of -the -art technology, with or
without expansion.
b. New SSI units which are registered with the State Directorate of Industries and
which have set up their facilities only with the appropriate eligible and proven
technology duly approved by the GTAB/TSC.
Capital Subsidy –
Capital subsidy at the revised rate of 15 per cent of the eligible investment in plant
and machinery under the Scheme shall be available only for such projects, where
terms loans have been sanctioned by the eligible PLI on or after September 29,
2005 . Machinery purchased under Hire Purchase Scheme of the NSIC are also eligible
for subsidy under this Scheme .
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2. PROJECT VIABILITY & MARKET STUDIES
2.1 Feasibility Studies
A feasibility analysis evaluates the project’s potential for success; therefore, perceived
objectivity is an essential factor in the credibility of the study for potential investors
and lending institutions. One of the prerequisites for a successful business or unit is
to have the technically feasible business model. A technical feasibility evaluates the
details of how you propose to deliver a product or service to customers. Think
materials, labour, transportation, where your business will be located, and
the technology that will be necessary to bring all this together.
There are five types of feasibility studies—separate areas that a feasibility study
examines. Some major points out of them as explained below.
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Technical Feasibility: This assessment focuses on the technical resources available to
the organization. It helps organizations determine whether the technical resources
meet capacity and whether the technical team is capable of converting the ideas into
working systems. Technical feasibility also involves the evaluation of the hardware,
software, and other technical requirements of the proposed system.
Economic Feasibility: This assessment typically involves a cost/ benefits analysis of the
project, helping organizations determine the viability, cost, and benefits associated
with a project before financial resources are allocated. It also serves as an
independent project assessment and enhances project credibility—helping decisionmakers determine the positive economic benefits to the organization that the
proposed project will provide.
Operational Feasibility: This assessment involves undertaking a study to analyse and
determine whether—and how well—the organization’s needs can be met by
completing the project. Operational feasibility studies also examine how a project
plan satisfies the requirements identified in the requirements analysis phase of
system development.
Carrying on aforementioned feasibility studies is an essential part of pre-planning
activities. As manufacturing is the process of converting raw materials and/or parts
into finished goods that can be sold in wholesale or retail markets or exported for sale
in other countries.
After considering most of the aforementioned factors and points, a detailed feasibility
study viz. Technical, economical and operational – have been carried out by the
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promoters / owners of the entity, and based on their personal due diligence and indepth knowledge of the market, the project / company and its business operations
are feasible in all the possible ways.
The raw material required for the manufacturing the mild steel pipe is easily available
to the business owner. Location of the proposed unit is preferably near to the market
as well as sources of raw materials. For doing the production activity electricity, fuel,
and water are all essential things available in this region.
The both skilled & unskilled labour are required for the manufacturing the product
which is also available in this region very easily with reasonable price. The financial
management of the company financial projection is done by the company
management.
These products are having domestic as well as national market and still demand is
more than supply so manufacturing of these items are feasible. Mild steel pipe
manufacturing business, revenue-wise, has very good income potential. So, it would
be feasible to setup a unit for the manufacture of mild steel pipe.
A detailed financial feasibility study has also been carried out based on the current
demand – supply analysis and data & assumption-based projections ; which has been
separately presented in the FINANCIAL FEASIBILITY section in (3) Financial Data &
Ratios. ‘Sensitivity analysis’ and ‘assessed bank finance’ studies will help in
ascertaining the financial viability of the project.
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2.2 Industry Analysis
The strong demand of manufacturing products has pushed the Indian manufacturing
industry to a new level. It is expanding to meet the growing demands of the people.
According to some economists, manufacturing industry is a wealth-producing sector
of an economy.
The manufacturing industry in India contributes about 15% of the country’s GDP.
Under the National Manufacturing Policy 2015, determined programs are under way
to take this figure to 25 percent and the total output from this sector to $1 trillion by
upcoming 2 years.
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India’s manufactured exports are worth over $180 billion, or 45 percent of the
country’s total exports, with the biggest exports being engineering goods, chemicals
and related products, and leather goods.
Mild steel is a steel with carbon content from about 0.05 up to 3.8 per cent by weight.
The term carbon steel may also be used in reference to steel which is not stainless
steel; in this use carbon steel may include alloy steels. High carbon steel has many
different uses such as milling machines, cutting tools and high strength wires. These
applications require a much finer microstructure, which improves the toughness.
Mild steel pipe are used for conveying water, fluid, gases and liquid as also for
structural construction purpose. The importance of M.S. Pipe up to 12 inch Dia for
urbanisation and irrigation development programmes of a developing country like
India cannot be over emphasical. Applied in general sense, pipe is a term used to
designate any long hollow body used for conducting gases or liquid.
Mild steel pipe (Welded) upto 12 inch diameter are used for conveying water, gases
and liquid as also for structural construction purposes. Fluid handling is one of the
most important operation and manufacturing plants, particularly the chemical
industry which uses vast quantity of Mild Steel Pipes.
These pipes are manufactured using low carbon (less than0.25%) steel and that is the
reason why they do not harden and are hassle-free and easy to use. MS pipes can also
be welded to various shapes and sizes for the purpose of pipelining and tubing.
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These pipes are usually coated with metals, paints, varnish etc. to prevent it from
rusting under extreme condition and make them long-lasting and durable.
Superior quality MS pipes are highly demanded in the sectors of agriculture, oil and
gas, public health, housing, irrigation, engineering etc. Mild steel pipes or MS pipes
are used for the purpose of plumbing, firefighting, heating, ventilation and air
conditioning. These pipes are perfectly suitable in several industries and various
engineering applications. So the demand for the mild steel pipe is high in the market.
On the basis various factors related to industry analysis, a detailed scrutiny was
carried out by the promoters / business owners and to conclude, based on the SWOT
and Porter’s five forces business model, they found the industry very demanding and
scope for the business is unrestricted.
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2.3 Market Potential
MS steel pipes are made from mild steel they can easily be welded and framed in
different shapes and sizes for pipelining and tubing purposes. These are commonly
used for fire fighting, drinking water supply I.E. Plumbing, air conditioning yet can
likewise be utilized in different other mechanical and designing applications. These MS
pipes are usually covered with different metals or paints or varnish and so forth to
keep it from rusting however added consideration must to be taken to prevent it under
extraordinary conditions. Mild steel pipes are utilized fundamentally in construction
sectors, industries where corrosive fluids are in use. Mild steel doesn't corrode. Also,
it can withstand up to certain temperature. There are sure weaknesses like hightemperature utilization, high weight or spillages. Due to all these feature demand for
the mild steel pipe is rising in the market.
Some important features of MS pipes are mild steel pipe tubes have high tensile
strength, MS pipes are very stronger, low level of carbon, they can be handily welded,
simple to manufacture and accessible promptly, not very exorbitant in contrast with
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different metals and long life of 100 years or more. Some of the main applications of
mild steel pipes are structural purposes, mechanical reason, general building,
residential applications, planning transport body, fencing, construction structure and
water steel pipes. So the demand for the mild steel pipe in various sector is rising.
Mild steel pipes generally used across construction industries since it is anything but
difficult to weld and produce in diverse shapes and sizes to meet the different
pipelining and tubing applications. It is a perfect decision for conveying fluids, putting
out fires, auxiliary and general building. These pipes otherwise called black pipes.
Square mild steel pipes have some significant highlights like high quality, consumption
obstruction, high strength and deformability. Round MS pipes is being utilized in a few
applications, for example, modern water lines, plant channelling, agribusiness and
water system, excited steel fencings, street obstructions, stopping boundaries, brief
fencings, steel doors and windows, side of the road railings, basic and creation work,
water pipelines, and that's just the beginning. They are also us ed in development to
ensure electrical wires. While steel pipes are solid, they can similarly be lightweight.
This makes them ideal for use in bike outline produce.
MS pipe is widely acclaimed and acknowledged for its construction, durability and
corrosion resistance. Mild steel pipe offering has increased tremendous prevalence in
the business inferable from its awesome attributes like smooth completion, erosion
obstruction, ideal quality and durability. Mild steel pipes, likewise perceived as plaincarbon steel, are right now called the broadest type of steel, for the explanation that
its expense is comparatively low, and yet it offers material qualities that are by and
large adequate for plenty of uses. These MS pipes have a reasonably low tractable
strength, however, it is very not costly and inconvenient allowable to shape, while the
surface hardness of the equivalent can be expanded right through carburizing. So the
demand for the mild steel pipe in the market is rising.
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2.4 Current Scenario

The Global Seamless Steel Pipes Market is projected to grow at a CAGR of 4.1%
from USD 71.29 Billion in 2020 to USD 93.96 Billion in 2028.

The oil & gas segment led the market in 2020 and accounted for the highest
revenue share of over 49.2%.

In terms of volume, the chemicals & petrochemicals segment is anticipated to
denote a CAGR of 5.1% from 2021 to 2027.

Asia Pacific emerged as the leading regional market in 2020 and accounted for a
revenue share of over 46.2%.
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2.5 Challenges & Solutions
 Dependency of raw material
Mild Steel pipe manufacturer are heavily depend on the raw steel, so manufacturer
should make a contract with supplier to get raw steel on time.
 Irregular size in the sizing section
Sometime due to some issue such as shafts and tooling are not running true, the
bearings and bearing blocks are tight, so weld size is not correct according to the setup
chart. To overcome this problem manufacturer should focus on machinery set up,
check bearing & block to avoid irregular size issue.
 Solid waste management
Mild Steel pipe manufacturing involves the production of large amounts of solid
wastes while processing materials through various processes. But what steel
manufacturers often overlook is the fact that these solid wastes contain several
valuable products which can be reused if recovered economically. Players in the mild
steel pipe manufacturing industry need to figure out ways by which they can make
the best out of solid waste and reduce wastage of useful resources.
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 Growth in demand
With the increasing focus on infrastructure and development, global mild steel pipe
use is expected to rise in the years to come. However, there are some uncertainties
in the rate of growth in emergent economies due to unresolved structural problems,
political instability, and volatile financial markets. The majority of the increase in
demand will be met by existent finished mild steel pipe. But in the future there is
scarcity of mild steel pipe. So manufacturer should make a plan to meet the future
demand.
 Specimen geometry
The curved shape of pipe faces number of gripping challenges. So manufacturer use
jaw which specific jaw faces allow you to quickly grip longitudinal strip curved cut out
specimens, without flattening the tab ends.
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2.6 SWOT Analysis
A SWOT analysis is an incredibly simple, yet powerful tool to help you develop your
business strategy, whether you’re building a start-up or guiding an existing company.
SWOT stands for Strengths, Weaknesses, Opportunities, and Threats.
SWOT Analysis is a strategic planning method used to evaluate strengths, weaknesses,
opportunities, and threats, in a business project or a manufacturing business. These
four factors are called SWOT (strengths, weaknesses, opportunities, and threats). This
process involves the specific determination and objectives of a manufacturing or
business project that identifies internal and external factors
SWOT analysis can be applied by analyzing and observing the things that affect the four
factors, then apply them in the picture in the SWOT matrix, apply the strengths map to
take advantage of the opportunities, how to overcome the weaknesses that prevent
the advantages of opportunities are able to deal with the threats that exist, and the
last is how to overcome the weaknesses that can make threats become real or create
a new threat. Determining the direction of development of a business is strongly
influenced by many factors, namely internal and external factors .
One may think that they already know everything that they need to do, to succeed,
but a SWOT analysis will force them to look at the business in new ways and from new
directions.
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Strengths

Good product prototype and innovation

Overall, manufacturing industry is relatively stable.

Focus on value creation with leadership in product development leadership and
high quality output

Strong Research & Development Capabilities

High level of Specialization
Weakness

Employee skills need to be upgraded.

Air pollution directly to the community.

Lots of levies, unerring costs.

Lack of finance
Opportunities

Lot of scope for innovative products every now and then.

Trends in increasing customer purchasing power.

Opportunities in the manufacturing industry are in the technology and biotechnology areas. These are growing market segments with higher profit
margins.
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
New market opportunities and consolidation of the industry through Merger &
Acquisition activities
Threats

Regulation of government, regulations on tight industrial business

Increasing freight transportation costs

Competition from other manufacturing / process units

Unnecessary changes in Government policies

Geographical disadvantages
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SUMMARY OF FUNDING FACILITY
COST OF PROJECT
Rs in lakhs
Particulars
Asset Addition
Working Capital Requirement
Amount Rs.
8.00
4.00
Total
SOURCES OF FUND
12.00
Rs in lakhs
Particulars
Term Loan
Cash Credit
Own Contribution
Amount Rs.
6.00
3.00
3.00
Total
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12.00
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PROJECTED BALANCE SHEET
Particulars
I
Audited
FY 2020
rupees in lakhs
Tentative
FY 2021
FY 2022
FY 2023
Projected
FY 2024
FY 2025
FY 2026
LIABILITIES
A DEBT LIABILITIES
Secured Loans
-
-
3.97
2.78
1.46
-
-
-
-
-
-
-
-
-
-
-
3.97
2.78
1.46
-
-
-
-
-
-
-
-
-
Total Unsecured Loans
-
-
-
-
-
-
-
A. Total Outside Liabilities
-
-
3.97
2.78
1.46
-
-
Cash Credit / OD / DLOD
Sundry Creditors
Provisions
Short Term Borrowings from Banks/Others (up to 1 year)Advance Payment from Customer/s
Creditors for Capital Goods
Other Current Liabilities
-
-
3.00
1.07
-
3.00
1.19
-
3.00
1.32
-
3.00
1.46
-
3.00
-
-
-
4.07
4.19
4.32
4.46
3.00
-
-
8.04
6.97
5.78
4.46
3.00
62.74
4.63
-
67.37
5.31
(1.64)
(7.00)
64.04
3.00
5.38
(1.89)
-
70.52
6.04
(2.02)
-
74.54
6.73
(2.16)
-
79.11
7.43
(2.32)
-
84.23
8.16
(2.48)
-
SUB TOTAL
67.37
64.04
70.52
74.54
79.11
84.23
89.92
TOTAL LIABILITIES
67.37
64.04
78.56
81.51
84.89
88.69
92.92
(excluding installments for 1 year)
Existing Loans (if any)
Total Secured Loans
Unsecured Loans
B CURRENT LIABILITES
B. Total Current Liabilities
TOTAL OUTSIDE LIABILITIES(A+B)
NET WORTH
Capital Balance
Opening Balace / Share Capital (incl. Reserves)
Own Contribution for Business
Surplus (+) or deficit (-) in P&L Account
Drawings
Any other item (+)/(-)
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PROJECTED BALANCE SHEET
Particulars
Audited
FY 2020
rupees in lakhs
Tentative
FY 2021
FY 2022
FY 2023
Projected
FY 2024
FY 2025
FY 2026
II ASSETS
CURRENT ASSETS
(0.00)
(0.00)
(0.00)
(0.00)
(0.00)
Cash & Bank
Stock in hand
Sundry Debtors & Receivables
Advances to Staff or Creditors
Deposits
Security Deposit & TDS, Taxes (Advance, etc.)
Export & Other Receivables
Other Current Assets
0.49
8.38
1.72
3.25
8.76
0.28
0.45
15.80
0.40
1.92
2.00
16.12
0.45
1.84
2.40
16.44
0.74
3.94
2.88
16.77
0.47
5.42
3.46
17.10
TOTAL CURRENT ASSETS
8.87
13.73
16.53
20.43
21.12
24.32
26.45
0.17
-
0.18
-
5.00
-
5.00
-
8.50
-
9.80
-
12.50
-
68.62
58.33
50.13
57.03
56.09
55.27
54.57
-
-
8.00
-
-
-
-
10.29
8.20
1.10
0.95
0.81
0.70
0.60
58.33
50.13
57.03
56.09
55.27
54.57
53.97
67.37
64.04
78.56
81.51
84.90
88.70
92.92
-
0.00
0.00
0.00
0.00
0.00
0.00
-
0.00
0.00
0.00
0.00
0.00
0.00
INVESTMENTS
OTHER NON-CURRENT ASSETS
FIXED ASSETS
GROSS BLOCK
Addition :
Less : Depreciation
NET BLOCK
TOTAL ASSETS
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PROJECTED OPERATING STATEMENT
Audited
FY 2020
Particulars
Tentative
FY 2021
rupees in lakhs
FY 2022
FY 2023
Projected
FY 2024
FY 2025
FY 2026
1. GROSS INCOME
Domestic Revenue
Export Revenue
Less : GST / Other Duties / Return
9.91
-
12.86
-
16.60
-
17.93
-
19.18
-
20.53
-
21.96
-
SUB TOTAL
9.91
12.86
16.60
17.93
19.18
20.53
21.96
-
-
-
-
-
-
-
4.25
0.02
-
5.47
0.50
-
7.06
0.46
-
7.62
0.54
-
8.15
0.58
-
8.72
0.62
-
9.33
0.66
-
4.27
5.97
7.52
8.16
8.73
9.34
9.99
56.91%
53.61%
54.70%
54.50%
54.50%
54.50%
54.50%
3. INDIRECT COSTS
1.01
1.51
1.61
1.73
1.80
1.90
2.02
OPERATING PROFIT
4.63
5.38
7.47
8.04
8.66
9.28
9.95
-
-
-
-
-
-
-
-
-
-
-
0.32
0.58
-
0.32
0.48
-
0.32
0.36
-
0.32
0.23
-
0.32
0.08
-
-
-
1.10
0.95
0.81
0.70
0.60
4.63
5.38
5.47
6.30
7.17
8.04
8.95
46.72%
41.87%
32.96%
35.15%
37.37%
39.17%
40.77%
Provision for Income Tax
-
0.08
0.09
0.26
0.43
0.61
0.79
PROFIT AFTER TAX (PAT)
4.63
5.31
5.38
6.04
6.73
7.43
8.16
2. COST OF SALES
Opening Stock
Purchases
Direct Labour (Wages)
Power & Fuel
Other prime costs
Closing Stock
(+)
(+)
(+)
(+)
(-)
SUB TOTAL
Gross Profit %
Non Operating Income
Interest and Financial Charges
Cash Credit
Term Loan
Any Existing Funding Facility (TL)
Any Existing Funding Facility (other than TL)
Depreciation
NET PROFIT BEFORE TAX
Net Profit %
Page 29 of 52
Sample DPR from LoanDPR
FIXED ASSETS ANNEXURE
1 Computers
Year
Year 1
Year 2
Year 3
Year 4
Year 5
Year 6
Year 7
Opening
Balance
Rate Of Depreciation
Additions During the Year
Before Oct.
After Oct.
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
2 Plant & Machinery
Year
Year 1
Year 2
Year 3
Year 4
Year 5
Year 6
Year 7
Opening
Balance
6.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
3 Plant Shed Construction
Year
Year 1
Year 2
Year 3
Year 4
Year 5
Year 6
Year 7
Opening
Balance
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
4 Furniture & Fixtures
Year
Year 1
Year 2
Year 3
Year 4
Year 5
Year 6
Year 7
Opening
Balance
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Depreciation
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Deletions
Total
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Deletions
Depreciation
6.00
5.10
4.34
3.68
3.13
2.66
2.26
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Deletions
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Page 30 of 52
0.90
0.77
0.65
0.55
0.47
0.40
0.34
Depreciation
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Rate Of Depreciation
Additions During the Year
Before Oct.
After Oct.
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Closing
Balance
5.10
4.34
3.68
3.13
2.66
2.26
1.92
10%
Total
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Closing
Balance
15%
Rate Of Depreciation
Additions During the Year
Before Oct.
After Oct.
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Total
Rate Of Depreciation
Additions During the Year
Before Oct.
After Oct.
0.00
5.10
4.34
3.68
3.13
2.66
2.26
Deletions
40%
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Closing
Balance
0.00
0.00
0.00
0.00
0.00
0.00
0.00
10%
Total
Depreciation
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Closing
Balance
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Sample DPR from LoanDPR
FIXED ASSETS ANNEXURE
5 Plots & Land
Year
Year 1
Year 2
Year 3
Year 4
Year 5
Year 6
Year 7
Opening
Balance
Rate Of Depreciation
Additions During the Year
Before Oct.
After Oct.
50.13
50.13
50.13
50.13
50.13
50.13
50.13
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
6 Building & Civil Works
Year
Year 1
Year 2
Year 3
Year 4
Year 5
Year 6
Year 7
Opening
Balance
0.00
1.80
1.62
1.46
1.31
1.18
1.06
Year 1
Year 2
Year 3
Year 4
Year 5
Year 6
Year 7
Opening
Balance
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Total
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Depreciation
50.13
50.13
50.13
50.13
50.13
50.13
50.13
Rate Of Depreciation
Additions During the Year
Before Oct.
After Oct.
2.00
0.00
0.00
0.00
0.00
0.00
0.00
Total
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Deletions
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Closing
Balance
50.13
50.13
50.13
50.13
50.13
50.13
50.13
10%
Depreciation
2.00
1.80
1.62
1.46
1.31
1.18
1.06
Rate Of Depreciation
Additions During the Year
Before Oct.
After Oct.
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Deletions
0.00
0.00
0.00
0.00
0.00
0.00
0.00
7 Transport Vehicles & Other Assets
Year
Deletions
0%
0.20
0.18
0.16
0.15
0.13
0.12
0.11
Closing
Balance
1.80
1.62
1.46
1.31
1.18
1.06
0.96
15%
Total
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Depreciation
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Closing
Balance
0.00
0.00
0.00
0.00
0.00
0.00
0.00
SUMMARY
Year
Year 1
Year 2
Year 3
Year 4
Year 5
Year 6
Year 7
Opening
Balance
50.13
57.03
56.09
55.27
54.57
53.97
53.46
Additions During the Year
Before Oct.
After Oct.
8.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Deletions
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Page 31 of 52
Total
58.13
57.03
56.09
55.27
54.57
53.97
53.46
Depreciation
1.10
0.95
0.81
0.70
0.60
0.52
0.45
Closing
Balance
57.03
56.09
55.27
54.57
53.97
53.46
53.01
Sample DPR from LoanDPR
INDIRECT EXPENSES ANNEXURE
rupees in lakhs
Sn.
Particulars
1
2
3
4
5
6
7
8
9
10
Accounting & Audit
Bank Charges
Electricity Expenses
Rent
Telephone Expenses
Printing & Stationery
Professional Fees
Salaries
Fuel & Travelling Expenses
Repairs & Maintenance
TOTAL
FY 2022
0.12
0.21
0.54
0.17
0.57
1.61
FY 2023
Projected
FY 2024
FY 2025
FY 2026
0.13
0.22
0.59
0.18
0.61
-
0.13
0.24
0.59
0.19
0.65
-
0.14
0.25
0.62
0.20
0.70
-
0.15
0.27
0.65
0.21
0.75
-
1.73
1.80
1.90
2.02
Page 32 of 52
Sample DPR from LoanDPR
PROJECTED CASH FLOW STATEMENT
rupees in lakhs
Sr No
A
Particulars
FY 2022
Projections
FY 2024
FY 2025
FY 2026
CASH FLOW FROM OPERATING ACTIVITIES
Net Profit Before Tax
Adjustments for:
Depreciation
Interest & Finance Charges debited to Profit & Loss Account
Operating Profit before Working Capital Changes
B
FY 2023
5.47
6.30
7.17
8.04
8.95
1.10
0.90
7.47
0.95
0.79
8.04
0.81
0.68
8.66
0.70
0.54
9.28
0.60
0.40
9.95
Adjustments for:
Decrease/(Increase) in Receivables
Decrease/(Increase) in Inventories
2.80
-
(1.46)
-
0.08
-
(2.10)
-
(1.48)
-
Decrease/(Increase) in Other asset
Decrease/(Increase) in Other receivables
Decrease/(Increase) in Advance Tax Payments
Increase/(Decrease) in Payables
Increase/(Decrease) in Short Term Borrowings
Increase/(Decrease) in Capital Goods creditors & others
(7.04)
1.07
-
(2.00)
(0.32)
0.12
-
(0.40)
(0.32)
0.13
-
(0.48)
(0.33)
0.15
-
(0.58)
(0.34)
(1.46)
-
Cash generated from operations
Income Tax paid
Net Cash flow from Operating activities
4.29
(0.09)
4.20
4.38
(0.26)
4.12
8.14
(0.43)
7.71
6.52
(0.61)
5.91
6.10
(0.79)
5.31
CASH FLOW FROM INVESTING ACTIVITIES
Cash Credit
Own Contribution for Business
Purchase of Assets
Loan and Advances
Investments & Other Assets
Net Cash used in Investing activities
3.00
3.00
(8.00)
(4.82)
(6.82)
-
-
-
-
(3.50)
(3.50)
(1.30)
(1.30)
(2.70)
(2.70)
Page 33 of 52
Sample DPR from LoanDPR
PROJECTED CASH FLOW STATEMENT
rupees in lakhs
Sr No
C
Particulars
FY 2022
FY 2023
Projections
FY 2024
FY 2025
FY 2026
CASH FLOW FROM FINANCING ACTIVITIES
Loan Disbursement / Repayment
Drawings by Propritor
Interest paid for Cash Credit Limit
Interest paid for Term Loan Limit
Increase/(Decrease) in Capital Account Items
Increase/(Decrease) in Contingent Liabilities
Unsecured Loans & Quasi Capital
Net Cash used in Financing Activities
3.97
(1.89)
(0.32)
(0.58)
1.18
(1.19)
(2.02)
(0.32)
(0.48)
(4.00)
(1.32)
(2.16)
(0.32)
(0.36)
(4.16)
(1.46)
(2.32)
(0.32)
(0.23)
(4.32)
(2.48)
(0.32)
(0.08)
(2.88)
Net increase in cash & Cash Equivalents
(1.44)
0.12
0.05
0.29
(0.27)
Cash and Cash equivalents as at the beginning of the year
Cash and Cash equivalents as at the end of the year
Net increase in cash & Cash Equivalents
1.72
0.28
(1.44)
0.28
0.40
0.12
0.40
0.45
0.05
0.45
0.74
0.29
0.74
0.47
(0.27)
Page 34 of 52
Sample DPR from LoanDPR
SYNOPSIS OF BALANCE SHEET
rupees in lakhs
Particulars
Source of Funds
Share capital
Reserves & surplus / any other item
Secured loans : Short term
: Long term
Unsecured loans
Other liabilities
Total
Uses of Funds
Fixed assets (Gross Block)
Less : Depreciation
Net block
Investments & Other Assets
Inventories
Sundry Debtors
Cash & Bank balances
Loans & advances to others
Other Current Assets
(Less current liabilities)
(Less provisions)
NET CURRENT ASSETS
Misc. expenditure (to the extent not written
off or adjusted
Total
FY 2022
70.52
FY 2023
Projected
FY 2024
FY 2025
FY 2026
3.00
3.97
-
74.54
3.00
2.78
-
79.11
3.00
1.46
-
84.23
3.00
-
89.92
3.00
-
77.49
80.32
83.58
87.23
92.92
58.13
1.10
57.03
5.00
0.45
0.28
15.80
(1.07)
20.46
57.03
0.95
56.09
5.00
1.92
0.40
18.12
(1.19)
24.24
56.09
0.81
55.27
8.50
1.84
0.45
18.84
(1.32)
28.31
55.27
0.70
54.57
9.80
3.94
0.74
19.65
(1.46)
32.66
54.57
0.60
53.97
12.50
5.42
0.47
20.56
38.95
-
-
-
-
-
77.49
80.33
83.58
87.23
92.92
Page 35 of 52
Sample DPR from LoanDPR
DEBT SERVICE COVERAGE RATIO ANALYSIS
PARTICULARS
Projections
FY 2022
FY 2023
FY 2024
FY 2025
FY 2026
Net Profit After Interest & Tax
(+) Depriciation
(+) Bank Interest
5.38
1.10
6.04
0.95
6.73
0.81
7.43
0.70
8.16
0.60
0.58
0.48
0.36
0.23
0.08
Net Cash Inflow
7.06
7.46
7.91
8.36
8.85
Bank Interest
Principal Repayment of Installment
0.58
0.96
0.48
1.07
0.36
1.19
0.23
1.32
0.08
1.46
Net Cash Outflow
1.55
1.55
1.55
1.55
1.55
Debt Service Coverage Ratio
4.56
4.82
5.11
5.40
5.72
Page 36 of 52
Sample DPR from LoanDPR
FINANCIALS INDICATORS
Sr.
No.
PARTICULARS
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
SALES(a)
OTHER INCOME(b)
TOTAL INCOME (a+b)
OPERATING PROFIT
NET PROFIT
CASH PROFIT
OPEARATING PROFIT MARGIN(%)
NET PROFIT MARGIN (%)
CASH PROFIT TO SALES
QUASSI CAPITAL (UNSECURED LOANS)
CAPITAL
NET WORTH
TOTAL OUTSIDE LIABILITIES
CURRENT RATIO
QUICK RATIO
DEBTORS TURNOVER RATIO
CREDITORS TURNOVER RATIO
FIXED ASSET TURNOVER RATIO
SALES TO CAPITAL EMPLOYED
FIXED ASSETS TO NET WORTH
CREDITORS NO. OF DAYS PURCHASES
RECEIVABLES NO. OF DAYS SALES
STOCK NO. OF DAYS SALES
TOL/TNW
DEBT MANAGEMENT RATIO
INTEREST COVERAGE
PROPRIETARY RATIO
CASH FLOW YIELD
29
CASH FLOW TO ASSETS
Projections
FY 2022
FY 2023
FY 2024
FY 2025
FY 2026
16.60
0.00
16.60
7.47
5.38
6.48
45.00%
32.39%
39.02%
0.00
70.52
70.52
3.00
4.06
4.06
36.50
N.A.
0.29
1.33
0.81
10.00
0.04
5.05%
7.08
0.90
76.64%
17.93
0.00
17.93
8.04
6.04
6.99
44.84%
33.70%
38.97%
0.00
74.54
74.54
3.00
4.88
4.88
9.36
N.A.
0.32
1.10
0.75
39.00
0.04
3.41%
8.94
0.91
127.58%
19.18
0.00
19.18
8.66
6.73
7.55
45.13%
35.11%
39.34%
0.00
79.11
79.11
3.00
4.89
4.89
10.43
N.A.
0.35
1.14
0.70
35.00
0.04
1.72%
11.61
0.93
87.82%
20.53
0.00
20.53
9.28
7.43
8.13
45.23%
36.21%
39.61%
0.00
84.23
84.23
3.00
5.45
5.45
5.21
N.A.
0.38
1.03
0.65
70.00
0.04
0.00%
15.76
0.95
71.45%
21.96
0.00
21.96
9.95
8.16
8.76
45.32%
37.17%
39.90%
0.00
89.92
89.92
3.00
8.82
8.82
4.06
N.A.
0.41
0.94
0.60
90.00
0.03
0.00%
23.41
0.97
150.74%
5.24%
9.46%
6.97%
5.99%
13.24%
Page 37 of 52
Sample DPR from LoanDPR
CURRENT RATIO
PARTICULARS
Projections
FY 2022
FY 2023
FY 2024
FY 2025
FY 2026
CURRENT ASSETS
Cash & Bank
Stock in hand
Sundry Debtors
Advances
Deposits
Security Deposit & TDS, Taxes (Advance, etc.)
0.28
0.45
-
0.40
1.92
2.00
-
0.45
1.84
2.40
-
0.74
3.94
2.88
-
0.47
5.42
3.46
-
Other Current Assets
15.80
16.12
16.44
16.77
17.10
TOTAL CURRENT ASSETS
16.53
20.43
21.12
24.32
26.45
3.00
3.00
3.00
3.00
3.00
Sundry Creditors
-
-
-
-
-
Provisions
-
-
-
-
-
Other Current Liabilities
1.07
1.19
1.32
1.46
-
TOTAL CURRENT LIABILITIES
4.07
4.19
4.32
4.46
3.00
4.06
4.88
4.89
5.45
8.82
CURRENT LIABILITIES
Cash Credit
CURRENT RATIO
Page 38 of 52
Sample DPR from LoanDPR
SENSITIVITY ANALYSIS
rupees in lakhs
I. REVENUE GROWTH OF 5%
PARTICULARS
Projected revenue
% Change
Growth
Change
FY 2022
FY 2023
16.60
5%
FY 2024
17.93
5%
FY 2025
19.18
5%
FY 2026
20.53
5%
21.96
5%
0.83
0.90
0.96
1.03
1.10
Cost of Goods sold
Indirect Costs
Interest, Depreciation
7.52
1.61
2.00
8.16
1.73
1.74
8.73
1.80
1.49
9.34
1.90
1.24
9.99
2.02
1.00
EBT
5.47
6.30
7.17
8.04
8.95
Updated EBT
Impact on EBT
6.30
0.83
6.35
0.05
7.22
0.05
8.09
0.05
9.00
0.05
FY 2022
16.60
5%
15.77
FY 2023
17.93
5%
17.03
FY 2024
19.18
5%
18.22
FY 2025
20.53
5%
19.50
FY 2026
21.96
5%
20.86
7.52
1.61
2.00
8.16
1.73
1.74
8.73
1.80
1.49
9.34
1.90
1.24
9.99
2.02
1.00
5.47
4.64
(0.83)
6.30
5.40
(0.90)
7.17
6.21
(0.96)
8.04
7.01
(1.03)
8.95
7.86
(1.10)
II. REVENUE REDUCTION OF (-)5%
PARTICULARS
Projected revenue
% Change
Updated Revenue
Change
Cost of Goods sold
Indirect Costs
Interest, Depreciation
EBT
Updated EBT
Impact on EBT
Page 39 of 52
Sample DPR from LoanDPR
III. INCREASE IN COGS BY 5%
PARTICULARS
Projected revenue
Cost of Goods sold
% Change
Increase
Updated COGS
Indirect Costs
Interest, Depreciation
EBT
Updated EBT
Impact on EBT
rupees in lakhs
FY 2022
16.60
FY 2023
17.93
7.52
5%
FY 2024
19.18
8.16
5%
FY 2025
20.53
8.73
5%
FY 2026
21.96
9.34
5%
9.99
5%
0.38
7.90
0.41
8.57
0.44
9.16
0.47
9.81
0.50
10.49
1.61
2.00
1.73
1.74
1.80
1.49
1.90
1.24
2.02
1.00
5.47
5.09
(0.38)
6.30
5.89
(0.41)
7.17
6.73
(0.44)
8.04
7.57
(0.47)
8.95
8.45
(0.50)
Page 40 of 52
Sample DPR from LoanDPR
BREAK EVEN ANALYSIS
rupees in lakhs
Sr.
Particulars
No.
Weightage
(A) Gross Revenue
FY 2021
FY 2022
FY 2023
FY 2024
FY 2025
FY 2026
12.86
16.60
17.93
19.18
20.53
21.96
5.47
0.38
0.00
0.00
0.00
7.06
0.35
0.00
0.00
0.00
7.62
0.40
0.00
0.00
0.00
8.15
0.43
0.00
0.00
0.00
8.72
0.46
0.00
0.00
0.00
9.33
0.49
0.00
0.00
0.00
5.84
5.97
7.02
7.40
8.02
8.58
9.19
9.83
9.20
9.91
10.60
11.34
12.13
54.58%
55.40%
55.25%
55.25%
55.25%
55.25%
0.00
0.00
0.00
0.00
0.00
0.08
0.54
0.21
0.00
0.00
0.09
0.59
0.22
0.00
0.00
0.09
0.59
0.24
0.00
0.00
0.10
0.62
0.25
0.00
0.00
0.10
0.65
0.27
0.00
0.00
Total Fixed & Semi-fixed Expenses
0.00
0.83
0.90
0.92
0.97
1.02
(E)
Operating profit
7.02
8.36
9.00
9.68
10.37
11.12
(F)
Break-even point
0.00%
9.07%
9.13%
8.67%
8.53%
8.39%
(B)
Variable Expenses
Purchases
Direct Labour (Wages)
Power & Fuel
Other prime costs
Difference in Stock
100%
75%
65%
60%
100%
Total Variable expenses
(C)
Contribution
Contribution
(A - B)
(%)
(D) Fixed & Semi-fixed Expenses
Administration Costs
Rent
Insurance
Property Taxes
Other Fixed Costs
(C - D)
70%
100%
100%
100%
Page 41 of 52
Sample DPR from LoanDPR
SECURITY MARGIN
Sr.
PARTICULARS
No.
A
B
C
WDV OF FIXED ASSETS
AGGREGATE TL OUTSTANDINGS
SECURITY MARGIN
PERCENTAGE OF MARGIN
FY 2021
FY 2022
FY 2023
FY 2024
FY 2025
FY 2026
50.13
0.00
50.13
57.03
3.97
53.06
56.09
2.78
53.30
55.27
1.46
53.81
54.57
0.00
54.57
53.97
0.00
53.97
100.00%
93.04%
95.04%
97.35%
100.00%
100.00%
Page 42 of 52
Sample DPR from LoanDPR
SUMMARY OF LOAN REPAYMENT SCHDULE
Interest Rate
Particulars
10.50% p.a
FY 2022
FY 2023
FY 2024
FY 2025
FY 2026
Principal at the begining of the year
0.00
5.04
3.97
2.78
1.46
Add :- Disbursement
6.00
0.00
0.00
0.00
0.00
Add :- Interest
0.58
0.48
0.36
0.23
0.08
Less :- Repayment During the year
1.55
1.55
1.55
1.55
1.55
Principal at the end of the year
5.04
3.97
2.78
1.46
0.00
Page 43 of 52
Sample DPR from LoanDPR
Detailed working of Term Loan from Bank
rupees in lakhs
Month
Opening
Disburse-
Monthly
Monthly
Closing
Balance
ment
Interest
Installement
Balance
REPAYMENT
Year I - Month 1
Month 2
Month 3
Month 4
Month 5
Month 6
Month 7
Month 8
Month 9
Month 10
Month 11
Month 12
5.92
5.85
5.77
5.69
5.61
5.53
5.45
5.37
5.29
5.20
5.12
Year II - Month 1
Month 2
Month 3
Month 4
Month 5
Month 6
Month 7
Month 8
Month 9
Month 10
Month 11
Month 12
5.04
4.95
4.87
4.78
4.69
4.61
4.52
4.43
4.34
4.25
4.15
4.06
6.00
6.00
-
Year III - Month 1
Month 2
Month 3
Month 4
Month 5
Month 6
Month 7
Month 8
Month 9
Month 10
Month 11
Month 12
3.97
3.87
3.78
3.68
3.59
3.49
3.39
3.29
3.19
3.09
2.99
2.88
-
Page 44 of 52
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.04
0.58
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.48
0.03
0.03
0.03
0.03
0.03
0.03
0.03
0.03
0.03
0.03
0.03
0.03
0.36
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
1.55
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
1.55
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
1.55
5.92
5.85
5.77
5.69
5.61
5.53
5.45
5.37
5.29
5.20
5.12
5.04
4.95
4.87
4.78
4.69
4.61
4.52
4.43
4.34
4.25
4.15
4.06
3.97
3.87
3.78
3.68
3.59
3.49
3.39
3.29
3.19
3.09
2.99
2.88
2.78
Sample DPR from LoanDPR
Year IV - Month 1
Month 2
Month 3
Month 4
Month 5
Month 6
Month 7
Month 8
Month 9
Month 10
Month 11
Month 12
2.78
2.68
2.57
2.46
2.36
2.25
2.14
2.03
1.92
1.81
1.69
1.58
-
Year V - Month 1
Month 2
Month 3
Month 4
Month 5
Month 6
Month 7
Month 8
Month 9
Month 10
Month 11
Month 12
1.46
1.35
1.23
1.11
0.99
0.87
0.75
0.63
0.50
0.38
0.25
0.13
-
Page 45 of 52
0.02
0.02
0.02
0.02
0.02
0.02
0.02
0.02
0.02
0.02
0.01
0.01
0.23
0.01
0.01
0.01
0.01
0.01
0.01
0.01
0.01
0.00
0.00
0.00
0.00
0.08
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
1.55
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
1.55
2.68
2.57
2.46
2.36
2.25
2.14
2.03
1.92
1.81
1.69
1.58
1.46
1.35
1.23
1.11
0.99
0.87
0.75
0.63
0.50
0.38
0.25
0.13
(0.00)
Sample DPR from LoanDPR
Credit Monitoring Arrangement (CMA)
rupees in lakhs
LIABILITIES
FY 2022
Projected
70.52
70.52
FY 2023
Projected
74.54
74.54
FY 2024
Projected
79.11
79.11
FY 2025
Projected
84.23
84.23
FY 2026
Projected
89.92
89.92
Term Loans
Unsecured Loans
Other Term Liabilities
Total Term Liabilities
3.97
0.00
0.00
3.97
2.78
0.00
0.00
2.78
1.46
0.00
0.00
1.46
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Sundry Creditors
Bank Borrowings-CC
Provision
Other Current Liabilities
other advances
Total Current Liabilities
Total Outside Liabilities
0.00
3.00
0.00
1.07
0.00
4.07
8.04
0.00
3.00
0.00
1.19
0.00
4.19
6.97
0.00
3.00
0.00
1.32
0.00
4.32
5.78
0.00
3.00
0.00
1.46
0.00
4.46
4.46
0.00
3.00
0.00
0.00
0.00
3.00
3.00
78.56
81.51
84.89
88.69
92.92
Capital
Net Worth
Total Liabilities
Page 46 of 52
Sample DPR from LoanDPR
ASSETS
Fixed Assets
Depreciation
Net Block
FY 2022
FY 2023
FY 2024
FY 2025
FY 2026
Projected
Projected
Projected
Projected
Projected
58.13
57.03
56.09
55.27
54.57
1.10
0.95
0.81
0.70
0.60
57.03
56.09
55.27
54.57
53.97
Cash & Bank Balance
advances to suppliers
Othr current assets
stock
investments
Receivables
0.28
0.00
15.80
0.00
0.00
0.45
0.40
0.00
18.12
0.00
0.00
1.92
0.45
0.00
18.84
0.00
0.00
1.84
0.74
0.00
19.65
0.00
0.00
3.94
0.47
0.00
20.56
0.00
0.00
5.42
Total Current Assets
16.53
20.43
21.12
24.32
26.45
Investments
Other Non Current Assets
Total Non Current Assets
5.00
0.00
5.00
5.00
0.00
5.00
8.50
0.00
8.50
9.80
0.00
9.80
12.50
0.00
12.50
Accumulated Losses
Other Intangible Assets
Total Intangible Assets
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
78.56
0.00
81.51
0.00
84.90
0.00
88.70
0.00
92.92
0.00
Total Assets
control total
Page 47 of 52
Sample DPR from LoanDPR
WORKING CAPITAL CALCULATIONS
PARTICULARS
Capital
Other Reserves
P/L Account
unsecured loans
Term Loans
Term Deposits
Other Term Liabilities
Long Term Sources
Net Fixed Assets
Investments
Other Non Current Assets
Adv to Suppliers of Cap Goods
Intangible Assets
Long Term Uses
Net Working Capital
CA-CL
control total
NWC as % to TCA
FY 2022
Projected
FY 2023
Projected
FY 2024
Projected
FY 2025
Projected
FY 2026
Projected
70.52
74.54
79.11
84.23
89.92
0.00
3.97
0.00
0.00
74.49
0.00
2.78
0.00
0.00
77.32
0.00
1.46
0.00
0.00
80.58
0.00
0.00
0.00
0.00
84.23
0.00
0.00
0.00
0.00
89.92
57.03
5.00
0.00
56.09
5.00
0.00
55.27
8.50
0.00
54.57
9.80
0.00
53.97
12.50
0.00
0.00
62.03
12.46
12.46
0.00
75.37
0.00
61.09
16.24
16.24
0.00
79.49
0.00
63.77
16.80
16.81
0.00
79.55
0.00
64.37
19.86
19.86
0.00
81.64
0.00
66.47
23.44
23.45
0.00
88.65
Page 48 of 52
Sample DPR from LoanDPR
KEY FINANCIAL INDICATORS
PARTICULARS
FY 2022
Projected
16.60
29.08
5.38
32.39
6.48
70.52
0.11
12.46
4.06
16.60
5.38
1.10
FY 2023
Projected
17.93
8.00
6.04
33.70
6.99
74.54
0.09
16.24
4.88
17.93
6.04
0.95
FY 2024
Projected
19.18
7.00
6.73
35.11
7.55
79.11
0.07
16.80
4.89
19.18
6.73
0.81
FY 2025
Projected
20.53
7.00
7.43
36.21
8.13
84.23
0.05
19.86
5.45
20.53
7.43
0.70
FY 2026
Projected
21.96
7.00
8.16
37.17
8.76
89.92
0.03
23.44
8.82
21.96
8.16
0.60
FY 2022
Projected
Net Sales
16.60
Purchases
7.06
Sundry Creditors
0.00
CREDITORS NO. OF DAYS PURCHASES
0.00
Receivables
0.45
RECEIVABLES NO. OF DAYS SALES
10.00
Stock
0.00
STOCK NO. OF DAYS SALES
0.00
FY 2023
Projected
17.93
7.62
0.00
0.00
1.92
39.00
0.00
0.00
FY 2024
Projected
19.18
8.15
0.00
0.00
1.84
35.00
0.00
0.00
FY 2025
Projected
20.53
8.72
0.00
0.00
3.94
70.00
0.00
0.00
FY 2026
Projected
21.96
9.33
0.00
0.00
5.42
90.00
0.00
0.00
Net Sales
% increase
Net Profit after Tax
% to Sales
Cash Accruals
TNW
TOL/TNW
NWC
Current Ratio
Net Sales
Net Profit
Depreciation
PARTICULARS
Page 49 of 52
Sample DPR from LoanDPR
Working Capital - Assessment
BASED ON TONDAN COMMITTEE - I
Method I (WCG)
1. Total Current Assets
2. Other Current Liabilities
3. WCG
4. 25 % Margin
5. MPBF as per method I
FY 2022
Projected
16.53
1.07
15.46
3.87
11.60
FY 2023
Projected
20.43
1.19
19.24
4.81
14.43
FY 2024
Projected
21.12
1.32
19.81
4.95
14.85
FY 2025
Projected
24.32
1.46
22.86
5.71
17.14
FY 2026
Projected
26.45
0.00
26.45
6.61
19.83
FY 2023
Projected
20.43
1.19
19.24
5.11
14.13
FY 2024
Projected
21.12
1.32
19.81
5.28
14.53
FY 2025
Projected
24.32
1.46
22.86
6.08
16.78
FY 2026
Projected
26.45
0.00
26.45
6.61
19.83
FY 2023
Projected
17.93
4.48
0.90
3.59
FY 2024
Projected
19.18
4.80
0.96
3.84
FY 2025
Projected
20.53
5.13
1.03
4.11
FY 2026
Projected
21.96
5.49
1.10
4.39
0.90
16.24
0.96
16.80
1.03
19.86
1.10
23.44
BASED ON TONDAN COMMITTEE - II
Method II (TCA)
1. Total Current Assets
2. Other Current Liabilities
3. WCG
4. 25 % Margin (TCA*25%)
5. MPBF as per method II
FY 2022
Projected
16.53
1.07
15.46
4.13
11.33
NAYAK COMMITTEE NORMS - TURNOVER METHOD
Turnover Method
FY 2022
Projected
1. Actual / Projected Sales
16.60
2. WCG - 25 % of sales
4.15
3. 5 % of sales as margin
0.83
4. Minimum permissible finance
3.32
(20% of turnover)
5. Margin Money by Borrower
0.83
6. Actual/Projected NWC
12.46
Page 50 of 52
Sample DPR from LoanDPR
Particulars
Stock
(Days cost of production)
Receivables
(Days sales)
Other Current assets
% to Total Current Assets
Loans and advances
holding period
Cash & bank balances
% to total Current Assets
Total Current Assets
Sundry Creditors
Days purchases
OCL – Provisions
% to TCL
Total Current Liabilities
FY 2022
Projected
0.00
0
0.45
10
15.80
95.56
0.00
0
0.28
1.69
16.53
0.00
0
1.07
N.A.
1.07
FY 2023
Projected
0.00
0
1.92
39
18.12
88.68
0.00
0
0.40
1.94
20.43
0.00
0
1.19
N.A.
1.19
FY 2024
Projected
0.00
0
1.84
35
18.84
89.18
0.00
0
0.45
2.11
21.12
0.00
0
1.32
N.A.
1.32
Page 51 of 52
FY 2025
Projected
0.00
0
3.94
70
19.65
80.78
0.00
0
0.74
3.03
24.32
0.00
0
1.46
N.A.
1.46
FY 2026
Projected
0.00
0
5.42
90
20.56
77.74
0.00
0
0.47
1.78
26.45
0.00
0
0.00
N.A.
0.00
Sample DPR from LoanDPR
Notes to the Project Report
a. Depreciation is calculated as per the rate priscribed in the Income Tax Act and Seperate Depreciation schedule
has been attatched for calculation purpose.
b. Data such as Sensativity Analysis & Balance Sheet synopsis has been prepared based on the standard financial
assumptions and calculations.
c. It has been presumed that there will be no change in the Government policies & rules with respect to the
business of the loan applicant. Also, no abnormal events will take place during the life of the project / business,
d. Provision for Income Tax has been made on the Rules and Regulations which are applicable for current scenario.
e. Standard assumption of Year end at March has been presumed
f. Indirect Expenses, Break Even Analysis and Security margin calculation have been shown in the separate Annexures.
g. All the data related to revenue from business, asset addition, existing obligations, etc. have been provided
based on the information given by the client.
h. This Projected data is a future-oriented financial information prepared using assumptions to the best judgment
of applicants as to the most probable set of economic conditions and should not be treated as a forecast.
i.
All the information related to business entity, owner's profile, employment along with the feasibility studies,
Industry analysis, market potential, current scenario and challenges-solutions is based on the discussions and
inputs from the loan applicant.
Page 52 of 52