Project Report

M/S. CHETNA CREATION

CONTENTS OF THE PROJECT REPORT
1 Salient features of the Project
2 Brief History of the Company
3 About the Project
4 Product (Art Silk Cloth)
5 Promoter of the Firm
6 Market prospects & Marketing strategy
7 Production Capacity and Projected Utilisation
8 Infrastructural Facilities at the selected site
9 Manufacturing Process
10 List of Proposed Plant & Machinery
11 Profitability Statement
12 Projected Balance Sheet
13 Cash Flow Statement
14 Cost of Project & Means of Finance
15 Calculation of Production & Sales
16 Consumption of Raw Materials
17 Calculation of Power
18 Calculation of Wages and Salaries
19 Depreciation Working
19 Repayment of Term Loan & Calculation of interest
20 Administrative,General & Selling expenses
21 Calculation of Creditors, Reserve & Surplus and Tax Provision.
21 Assessment of Working Capital

M/S. CHETNA CREATION

SALIENT FEATURES OF THE PROJECT :-

1 Name of the Unit M/S. CHETNA CREATION

2 Address I. Regd.Office : PLOT NO. K-2/15,ROAD NO 23,

HOJIWALA INDUSTRIAL ESTATE ,
SACHIN, SURAT-394230

II.Factory : PLOT NO. K-2/15,ROAD NO 23,
, HOJIWALA INDUSTRIAL ESTATE ,
SACHIN, SURAT-394230

3 Promoters : 1. VILASBEN CHANDEBHAI SAVALIYA

4 Product : Grey Cloth(Used in Dress & Sarees)
5 Production Capacity :Metre Grey Cloth per annum..

6 Cost of Project (Rs.in Lacs)

COST OF PROJECT ALREADY PROPOSED TO TOTAL
INCURRED BE INCURRED

I LAND & BUILDING 0.00 0.00 0.00

II PLANT AND MACHINERY 0.00 0.00 0.00

IMPORTED 0.00 102.24 102.24

INDIGENOUS 0.00 14.04 14.04

III WORKING CAPITAL MARGIN 0.00 10.00 10.00

COST OF PROJECT 0.00 126.28 126.28

M/S. CHETNA CREATION (Rs.in Lacs)

7 Means of Finance Existing Proposed Total
4.28
Partner's Capital 0.00 4.28
Term Loan 98.83
Unsecured Loans 0.00 98.83 23.17

0.00 23.17

TOTAL…. 0.00 126.28 126.28
8 Major Projections
Year I II III IV V
9 Locational Advantage
Sales 2017-18 2018-19 2019-20 2020-21 2021-22
Revenue
(Rs.in Lac) 25.15 225.00 276.77 284.90 292.88

Profit 2.52 17.46 31.35 33.87 34.93
after Tax

D.S.C.R. 2.68

: Excellent infrastructural facilities for textile
Industry.

: Huge Local Market.

M/S. CHETNA CREATION

BRIEF HISTORY OF THE COMPANY :

M/s.CHETNA CREATION is a Proprietorship Firm.
The Registered office of the Company is situated at PLOT K-2/15
Road no-23,Sachin, Surat

ABOUT THE PROJECT

The firm plan to set up 2 RAPIER Electronic Jacquard, Sachin, Surat

PRODUCT

GREY CLOTH

The Process of weaving consists of two basic movements,the warp and the weft.The warp is the
vertical yarn supplied to the weaving machine through the warping beam attached at the rear of the
power loom.The weft are the horizontal yarn woven over vertical ones by the to and fro movement of
pressure of water.With the helf of Waterjet, superfine micro fabrics and premium quality designer
products can be produced.

M/S. CHETNA CREATION

PROMOTER OF THE FIRM

Following is the promoter of the Firm :
: 1. VILASBEN CHANDEBHAI SAVALIYA

MARKET PROSPECTUS AND MARKET STRATEGY.

Product fabrics can be broadly divided into two categories natural fabrics and man made fabrics.
Natural fabrics include cotton, wool etc. While man made fabrics includes other synthetics cloth
art silk cloth.

Surat is one of main centre of art silk grey cloth, more than 4.00 Lac loom are reported to be working
in Surat.The present project will be manufacture " Grey Cloth" . The same is being used as a
dress material & Sarees .Though the market is spread all over the country. The Firm will sell its product
locally only.The buyers purchases, as grey cloth process the same and sold it as a final product.
The partner's of the Firm are having good business relations in Surat market.Hence, they do
not forsee any difficulty in marketing of the product.

The group has an established marketing network since last five years and their products have been
well received in the market.Therefore, no difficulty is envisaged in marketing the grey cloth that shall
be manufactured from the proposed addition of power looms.

M/S. CHETNA CREATION

PRODUCTION CAPACITY & PRODUCTION UTILISATION

Calculation of Grey Cloth Production :

= Per month production on one machine x no. of machines x no. of working month

= 12000*2*12

= 288000 Mtr. P.a.

CAPACITY UTILISATION

Installed Capacity of the plant will be 288000 Mtrs.per annum.Yearwise utilisation is estimated is as

under :-

2018-19 2019-20 2020-21

75 80 90

Art Silk Cloth (Metres) 216000 230400 259200

M/S. CHETNA CREATION

INFRASTRUCTURAL FACILITIES

The proposed expansion of the project will be set up at plot K-2/15,Hojiwala Industrial Estate
The decision to set up the project has been taken after considering various factors, out of which
infrastructure facilities available is the prime factor.

Major facilities easily available at the site are following :-

1. AVAILABILITY OF RAW MATERIAL

The major raw material for the unit is Texturised Yarn Surat being the leading textile centre in the Country,
all the leading suppliers of Texturised Yarn have their offices in Surat and delivery godowns nearby the
project site. So it will be convenient to get raw material supply immediately.

2. MANPOWER

Total manpower requirement in the unit is persons.As more than 1000 units manufacturing the same
product are already working in the area.Skilled labour suitable for unit are easily available.

3. WATER

Water is required only for domestic consumption.

M/S. CHETNA CREATION

ART SILK CLOTH (MANUFACTURING PROCESS)
1. GREY CLOTH

The Process of weaving consists of two basic movements,the warp and the weft.The warp is the
vertical yarn supplied to the weaving machine through the warping beam attached at the rear of the
power loom.The weft are the horizontal yarn woven over vertical ones by the to and fro movement.

The whole process may be divided in the following stages :

1. Preparatory Work
2. Process on the machine
3. Checking and folding

1. PREPARATORY WORK

The different types of yarn are required for weaving I.e. be used in warp and another used in weft.The Weft
yarn I.e. Texturised Yarn on paper cones.From the paper cones the yarn is rewinded on Jumbo Rolls.
Likewise yarn used in warp I.e. Texturised yarn which is prepared on highspeed sectional warping M/c.
by Drawing the warp yarn from yarn cones placed on creel and arranging the said yarns ends in a parallel
manner on a warping drum/ sectionwise and then finally transfering the sheet of warp yarn on to beam.As
the Jumbo rolls and beams are ready, now the same can be put on the looms.

2. PROCESS ON MACHINE

The beams and Jumbo rolls are ready , they are put on machine by the worker, then weaving process is
carried out by the machine and the fabrics is automatically rolled over on a Roll.
The Type of fabric woven on weaving loom have an application for womens wear, dress material,

3. CHECKING AND FOLDING

The fabrics is checked by the checker for quality , then it is folded in 100 Mts. Sets (Taka),which then becomes
ready for delivery

M/S. CHETNA CREATION

LIST OF PROPOSED PLANT & MACHINERY
Quotation is been enclosed.

M/S. CHETNA CREATION

PROFITABILITY STATEMENT

PARTICULARS YEAR I II III IV V VI VII VIII

REF.SCH 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26

A. SALES

1.SALES INCLUDING ALL II-PART A 25.15 225.00 276.77 284.90 292.88 300.67 305.86 311.04
MISC. RECEIPTS

2.LESS:EXCISE DUTY 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
3.NET SALES 25.15 225.00 276.77 284.90 292.88 300.67 305.86 311.04

B.COST OF PRODUCTION

1.CONSUMPTION OF RAW III 13.56 118.08 138.15 140.81 143.47 146.12 148.78 151.44
MATERIAL (indigenius)

2. POWER & FUEL IV 0.80 4.92 4.97 5.03 5.08 5.13 5.19 5.24
1.59 10.46 11.51 12.66 13.93 15.32 16.85 18.54
3. WAGES & SALARIES V 0.50
0.00 0.75 1.00 1.25 1.50 2.00 2.00 2.00
4. REPAIRS & MAINTENANCE EXP. 3.00 5.00 8.00 9.00 12.00 13.00 14.00 15.00
0.00 11.00 14.00 16.00 18.00 20.00 22.00 24.00
5. CONSUMABLE SPARES 17.44 14.83 12.60 10.71
9.10 7.74 6.58
6. OTHER MFG./PROCESSING EXP.

7. DEPRECIATION VI

TOTAL COST OF PRODUCTION 19.45 167.65 192.46 197.35 204.69 210.68 216.56 222.79
1.08 3.19 3.63 3.66 3.66 3.66 3.66
9.ADD:OPENING STOCK IN PROGRESS 0.00
& FINISHED GOOD

10.DEDUCT:CLOSING STOCK IN PROGRESS 3.19 3.63 3.66 3.66 3.66 3.66 3.66
& FINISHED GOOD 1.08

C.COST OF SALES 18.37 165.55 192.02 197.32 204.68 210.68 216.56 222.79

D.GROSS PROFIT (A-C) 6.78 59.45 84.74 87.58 88.20 89.99 89.30 88.25

E.INTEREST VII 0.86 8.24 8.69 7.14 5.48 3.64 1.56 0.05
I.ON TERM LOAN 0.00 2.10 2.10 2.10 2.10 2.10 2.10 2.10
II. ON WORKING CAPITAL 0.00 3.48 3.48 3.48 3.48 3.48 3.48 3.48
III.ON OTHER LOANS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
IV.ON CAPITAL
2.26
F.ADMINISTRATIVE , GENERAL VIII 20.25 24.91 25.64 26.36 27.06 27.53 27.99
& SELLING EXPENSE 3.65
1.13
G.PROFIT BEFORE TAXATION 2.52 25.38 45.57 49.22 50.78 53.71 54.63 54.62
[D-E-F ] 0.00 7.92 14.22 15.36 15.84
2.52 31.35 33.87 34.93
H.PROVISION FOR TAXES 0.86 17.46 14.83 12.60 10.71 16.76 17.04 17.04
3.39 17.44 46.17 46.47 45.64 36.94 37.58 37.57
I.NET PROFIT (G-H ) 34.90 8.69 7.14 5.48
0.00 54.86 53.61 51.12
J.DEP. ADDED BACK 0.86 8.24 9.10 7.74 6.58
0.86 43.14
K. NET CASH ACCRUALS 3.92 46.05 45.31 44.15

L.ADD:INTEREST ON TERM LOAN 3.64 1.56 0.05

M.CASH ACCRUAL BEFORE INTEREST 49.69 46.87 44.20

REPAYMENT OBLIGATION

II.TOWARDS T/L. PROPOSED 10.31 13.62 15.12 16.79 18.64 20.69 3.66
8.24 8.69 7.14 5.48 3.64 1.56 0.05
III.INTEREST ON T/L. 3.71
18.55 22.31 22.26 22.27 22.28 22.25 11.91
TOTAL REPAYMENT INCLUDING INTEREST 2.33 2.46 2.41 2.30 2.23 2.11
2.68
D.S.C.R.

AVERAGE D.S.C.R.

M/S. CHETNA CREATION

PROJECTED BALANCE SHEET

ASSETS REF.SCH.N I II III IV V VI VII VIII

2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26

(1)GROSS BLOCK 116.28 116.28 116.28 116.28 116.28 116.28 116.28 116.28

(2)DEPRECIATION 0.00 17.44 32.27 44.87 55.58 64.69 72.43 79.00

(3)NET BLOCK 116.28 98.84 84.01 71.41 60.70 51.59 43.85 37.28

(4)INVESTMENTS 0.00 5.00 10.00 25.00 35.00 45.00 50.00 70.00

(5)ADVANCE TO SUPPLIERS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

(6) ADVANCE FOR CAPITAL GOODS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

(7)INVENTORY 1.63 11.92 14.98 15.23 15.45 15.67 15.89 16.11

(8)DEBTORS 4.82 43.15 53.08 54.64 56.17 57.66 58.66 59.65

(9)OTHER CURRENT ASSETS 0.00 10.00 15.00 15.00 20.00 25.00 30.00 35.00

(10)CASH & BANK BALANCE 4.38 6.43 13.63 14.34 12.17 9.02 7.96 7.48

(11)PRE. & PRE-OP. EXPENSE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
127.12 175.34 190.70 195.62 199.48 203.94 206.35 225.50
TOTAL
LIABILITIES

(1) PARTNER'S CAPITAL 4.28 4.28 4.28 4.28 4.28 4.28 4.28 4.28

(2)RESERVE & SURPLUS X 2.52 19.99 41.33 60.21 80.13 102.07 124.65 147.22

(3)TERM LOAN 98.83 88.52 74.90 59.78 42.99 24.35 3.66 0.00

(4)UNSECURED LOAN 14.00 23.17 23.17 23.17 23.17 23.17 23.17 23.17

(5)BANK BORROWING FOR IX 5.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00
WORKING CAPITAL 1.36 11.48 12.80 12.82 13.06 13.30 13.55 13.79
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
(6)CREDITORS
1.13 7.92 14.22 15.36 15.84 16.76 17.04 17.04
(7) OTHER CURRENT LIABILITIES

(8) PROVISION FOR TAXATION
CURRENT TAX

TOTAL 127.12 175.33 190.70 195.61 199.48 203.94 206.35 225.50
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

M/S. CHETNA CREATION

CASH FLOW STATEMENT [RS.IN LAKHS]

(A)SOURCES OF FUNDS I II III IV V VI VII

2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26

1 NET PROFIT BEFORE TAX WITH INT.ADDED

BACK BUT AFTER DEP. & P\P 33.62 54.26 56.36 56.26 57.35 56.19 54.67

2.PROMOTERS CONTRIBUTION 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3.UNSECURED LOANS 9.17 0.00 0.00 0.00 0.00 0.00 0.00

4.SUBSIDY 0.00 0.00 0.00 0.00 0.00 0.00 0.00

5.DEPRECIATION 17.44 14.83 12.60 10.71 9.10 7.74 6.58

6.INCREASE IN T/L. 0.00 0.00 0.00 0.00 0.00 0.00 0.00

7.INCREASE IN C.C. 15.00 0.00 0.00 0.00 0.00 0.00 0.00

8.INCREASE IN CREDITORS 0.00 0.00 0.00 0.00 0.00 0.00 0.00

9.DECREASE IN INVENTORY 0.00 0.00 0.00 0.00 0.00 0.00 0.00

10.DECREASE IN DEBTORS 0.00 0.00 0.00 0.00 0.00 0.00 0.00

TOTAL 75.23 69.09 68.97 66.96 66.44 63.92 61.24

(B) APPLICATION OF FUNDS

1.INCREASE IN CAPITAL EXP. 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2.INCREASE IN INVENTORY 10.29 3.06 0.25 0.22 0.22 0.22 0.22
3.INCREASE IN DEBTORS 38.33 9.93 1.56 1.53 1.49 0.99 0.99
4.DECREASE IN T/L. 10.31 13.62 15.12 16.79 18.64 20.69 3.66
5.INVESTMENTS 5.00 15.00 10.00 10.00 5.00 20.00
6.INTEREST EXP. 5.00 8.69 7.14 5.48 3.64 1.56 0.05
7.TAXATION 8.24 7.92 14.22 15.36 15.84 16.76 17.04
8.OTHER CURRENT ASSETS 1.13 5.00 0.00 5.00 5.00 5.00 5.00
9.DECREASE IN CREDITORS 10.00 -1.32 -0.02 -0.24 -0.24 -0.24 -0.24
10.DECREASE IN UNSECURED LOAN -10.12 0.00 0.00 0.00 0.00 0.00 0.00
11.ADVANCES TO SUPPLIERS 0.00 0.00 0.00 0.00 0.00 0.00 0.00
12.DECREASE IN SURPLUS 0.00 10.00 15.00 15.00 15.00 15.00 15.00
0.00 61.90 68.26 69.14 69.59 64.98 61.73
TOTAL 73.17

(C) OPENING BALANCE 4.38 6.42 13.63 14.33 12.17 9.02 7.96

(D) SURPLUS/DEFICIT A-B 2.06 7.19 0.71 -2.18 -3.15 -1.06 -0.48
(E) CLOSING BALANCE 6.42 13.63 14.33 12.17 9.02 7.96 7.47

-0.01 0.00 -0.01 0.00 0.00 0.00 -0.01

M/S. CHETNA CREATION ALREADY PROPOSED TO TOTAL
INCURRED BE INCURRED
SCHEDULE-1
COST OF PROJECT 0.00 0.00 0.00

I LAND & BUILDING 102.24 102.24
II PLANT AND MACHINERY 0.00 14.04 14.04
0.00 10.00 10.00
IMPORTED 0.00 126.28 126.28
INDIGENOUS
III WORKING CAPITAL MARGIN ALREADY PROPOSED TO TOTAL
COST OF PROJECT INCURRED BE INCURRED

MEANS OF FINANCE 0.00 4.28 4.28
0.00 98.83 98.83
I PROMOTER’S CONTRIBUTION 0.00 23.17 23.17
II TERM LOAN 0.00 126.28 126.28
III UNSECURED LOAN

TOTAL

M/S. CHETNA CREATION 0 1849 15907 18843
27000 230400 259200 259200
SCHEDULE -II PART (A) 27000 232249 275107 278043
GREY CLOTH
1849 15907 18843 19044
OPENING STOCK 1849 15907 18843 19044
ADD: PRODUCTION
AVAILABLE QUANTITY 25151 216342 256265 258999
LESS: CLOSING STOCK
FINISHED GOODS 100.00 104.00 108.00 110.00
TOTAL CLOSING STOCK
SALES [IN QTY.] 25.15 225.00 276.77 284.90
SALES PRICE
SALES VALUE

TOTAL SALES VALUE 25.15 225.00 276.77 284.90

19044 19058 19059 19059
259200 259200 259200 259200
278244 278258 278259 278259

19058 19059 19059 19059
19058 19059 19059 19059

259186 259199 259200 259200

113.00 116.00 118.00 120.00

292.88 300.67 305.86 311.04

292.88 300.67 305.86 311.04



M/S. CHETNA CREATION

SCHEDULE-II

PART [B]

CALCULATION OF PRODUCTION I II III IV V VI VII VIII
PARTICULARS 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26

NO. OF WORKING DAYS 330 330 330 330 330 330 330 330

GREY CLOTH

A. PRODUCTION AT 100% CAPACITY UTILIZATIO N 288000 288000 288000 288000 288000 288000 288000 288000

B. ACTUAL CAPACITY UTILIZATION

PERCENTAGE 75 80 90 90 90 90 90 90

TOTAL PRODUCTION 27000 230400 259200 259200 259200 259200 259200 259200

IN 2018-19 ONLY ONE AND HALF MONTH PRODUCTION IS TAKEN

M/S. CHETNA CREATION II III IV
2019-20 2020-21 2021-2
SCHEDULE III

CONSUMPTION OF RAW MATERIAL

I
2018-19

1A) TOTAL PRODUCTION 27000 230400 259200 25

2A) TOTAL YARN REQUIREMENT

AVERAGE REQUIREMENT 5535.00 47232.00 53136.00 5313

COST PER KGS. 245.00 250.00 260.00 26

TOTAL COST 13.56 118.08 138.15 14

TOTAL COST OF YARN 13.56 118.08 138.15 14
TOTAL COST OF RAW MATERIAL(A+B+C) 13.56 118.08 138.15 14

V VI VII VIII
22 2022-23 2023-24 2024-25 2025-26

9200 259200 259200 259200 259200

36.00 53136.00 53136.00 53136.00 53136.00
65.00 270.00 275.00 280.00 285.00
40.81 143.47 146.12 148.78 151.44
40.81 143.47 146.12 148.78 151.44
40.81 143.47 146.12 148.78 151.44

M/S. CHETNA CREATION

SCHEDULE IV

CALCULATION OF POWER

Total Connected Load ( 1 KVA. = 0.72 unit )
Total Running Loa

Working Hrs.per day 24 Hours

Particulars Year I II III IV V VI VII VIII
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26

Daily Consumption In unit 216.00 216.00 216.00 216.00 216.00 216.00 216.00 216.00
In unit
Yearly Consumption at In unit 71280 71280 71280 71280 71280 71280 71280 71280
installed Capacity 7.50 Per unit
10667 65578 66290 67003 67716 68429 69142 69854
Yearly Consumption at
Capacity 0.80 4.92 4.97 5.03 5.08 5.13 5.19 5.24
utilization(assumed at
increasing trend)

Power Cost (In Lacs)

IN 2018-19 ONLY ONE AND HALF MONTH PRODUCTION IS TAKEN

M/S. CHETNA CREATION SCHEDULE-V
CALCULATION OF WAGES
WEAVING DIVISION
CATEGORY NO. SALARY TOTAL MONTHLY
1. MANAGER PER MONTH WAGES
2. WARPER
3. SKILLED WORKERS 1 12000 12000
4. HELPERS
5. CHECKER 1 10000 10000

PARTICULARS 2 20000 40000
WAGES MONTHLY
1 7000 7000

1 6500 6500

TOTAL 75500

ADD: FRINGE BENEFITS 5% 3775

TOTAL 79275

YEARS I II III IV V VI
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24

79275 87203 95923 105515 116067 127673

YEARLY AMOUNT 1.59 10.46 11.51 12.66 13.93 15.32
[RS. IN LAKHS]

TOTAL WAGES 1.59 10.46 11.51 12.66 13.93 15.32

M/S. CHETNA CREATION

SCHEDULE-VI DEPRECIATION WORKING

[CALCULATION AS PER WDV METHOD]

I II III I

1. MACHINERY 2018-19 2019-20 2020-21 202

OPENING BALANCE 0

ADD:PURCHASE , ERECTION ETC. 116.28

TOTAL 116.28

OPENING BALANCE 116.28 116.28 98.84 8

DEPRECIATION (A) 0.00 17.44 14.83 1

CLOSING BALANCE 116.28 98.84 84.01 7

TOTAL DEPRECIATION [A+B] 0.00 17.44 14.83 1

IN 2018-19 ONLY ONE AND HALF MONTH PRODUCTION IS TAKEN

IV V VI VII VIII
21-22 2022-23 2023-24 2024-25 2025-26

84.01 71.41 60.70 51.59 43.85
12.60 10.71 9.10 7.74 6.58
71.41 60.70
12.60 10.71 51.59 43.85 37.28
9.10 7.74 6.58

M/S. CHETNA CREATION

SCHEDULE-VIII
ADMINISTRATIVE AND SELLING EXPENSES

EXPENSES YEAR I II III I

(1)ADMINISTRATIVE 2018-19 2019-20 2020-21 202
(% OF SALES)
1.01 9.00 11.07 1

(2)SALES PROMOTION EXP. 1.26 11.25 13.84 1
(% OF SALES)

TOTAL 2.26 20.25 24.91 2

IV V VI VII VIII
21-22 2022-23 2023-24 2024-25 2025-26
11.40 11.72 12.03 12.23 12.44
14.24 14.64 15.03 15.29 15.55

25.64 26.36 27.06 27.53 27.99

M/S. CHETNA CREATION

SCHEDULE-VII
REPAYMENT OF TERM LOAN AND CALCULATION OF IN

TERM LOAN ACCOUNT: I EMI AMOUNT:RS.
NO. OF INSTALMENTS:72 RATE OF INTERE
(MONTHLY)
PARTICULARS YEARS I II

T/L IN THE BEGINNING 2018-19 2019-20
REPAYMENT
T/L AT YEAR END 0.00 98.8
AVERAGE BALANCE
INTEREST 10.50 % 0.00 10.3
TOTAL REPAYMENT LIABILITY
TOTAL INT.ON T/L 98.83 88.5

49.42 93.6

0.86 8.2

0.86 18.5

0.86 8.2

It is assumed that repayment of loan will start from MAY 2019

NTEREST

.1.75 LAKH
EST:10.50%

III IV V VI VII VIII
0 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26

83 88.52 74.90 59.78 42.99 24.35 3.66

31 13.62 15.12 16.79 18.64 20.69 3.66

52 74.90 59.78 42.99 24.35 3.66 0.00

68 81.71 67.34 51.39 33.67 14.01 1.83

24 8.69 7.14 5.48 3.64 1.56 0.05

55 22.31 22.26 22.27 22.28 22.25 3.71

24 8.69 7.14 5.48 3.64 1.56 0.05

M/S. CHETNA CREATION

SCHEDULE- IX

CALCULATION OF CREDITORS

PARTICULARS YEAR I II I
CLG.STOCK OF RAW MATERIAL 2018-19 2019-20 202

1.36 9.53 1

ADD: CONSUMPTION 13.56 118.08 13

TOTAL 14.92 127.61 15

LESS:OPENING STOCK 0.00 1.36

PURCHASES 14.92 126.26 14

CREDITORS 1.36 11.48 1
[30 DAYS PURCHASE]

III IV V VI VII VIII
20-21 2021-22 2022-23 2023-24 2024-25 2025-26
12.16 12.37 12.59 12.81 13.03 13.25

38.15 140.81 143.47 146.12 148.78 151.44

50.31 153.18 156.06 158.93 161.81 164.68

9.53 12.16 12.37 12.59 12.81 13.03

40.77 141.03 143.69 146.34 149.00 151.66

12.80 12.82 13.06 13.30 13.55 13.79

M/S. CHETNA CREATION

SCHEDULE-XII

ASSSESSMENT OF WORKING CAPITAL

1.SALES 25.15 225.00 276.77 284.90 292.88 300.67 305.86 311.04

2.COST OF PRODUCTION 19.45 167.65 192.46 197.35 204.69 210.68 216.56 222.79

3.RAW MATERIAL CONSUMPTION 13.56 118.08 138.15 140.81 143.47 146.12 148.78 151.44

PARTICULARS HOLDING PERIOD I II III IV V VI VII VIII
NO.OF MONTHS 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26

A.RAW MATERIAL 15 DAYS 0.56 8.73 11.36 11.57 11.79 12.01 12.23 12.45
(MONTH'S CONSUMPTION)

YARN

B.WORK IN PROGRESS 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80
(MONTH'S PRODUCTION)

YARN

C.FINISHED GOODS 15 DAYS 0.28 2.39 2.83 2.86 2.86 2.86 2.86 2.86
(MONTH'S PRODUCTION)

ART SILK CLOTH

D.DEBTORS 70 DAYS 4.82 43.15 53.08 54.64 56.17 57.66 58.66 59.65
(2 MONTH'S SALES)
0.00 10.00 15.00 15.00 20.00 25.00 30.00 35.00
E. OTHER CURRENT ASSETS 6.46 65.07 83.06 84.87 91.62 98.33 104.54 110.76

TOTAL CURRENT ASSETS [1]

G.CREDITORS 30 DAYS 1.36 11.48 12.80 12.82 13.06 13.30 13.55 13.79
(MONTH'S PURCHASE) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
1.36 11.48 12.80 12.82 13.06 13.30 13.55 13.79
H. OTHER CURRENT LIABILITIES

TOTAL CURRENT LIABILITY[2]