M/s ABC LTD
STATEMENT NO.2
PROJECTIONS AND PROFITABILITY STATEMENT
Operating years
PARTICULARS
2022 2023 2024
A.INCOME:
Sales ( Increase 15% Every year) 47,704,786.00 77,486,708.00 96,573,462.00
Closing Inventory 721,393.00 5,635,568.00 13,515,230.00
Other Income 135.00 23,409.00
Total 48,426,314.00 83,145,685.00 110,088,692.00
B. EXPENSES: (Increase 5% every year)
Purchae of raw materials 38,512,268.00 68,677,448.77 84,286,277.48
Consumble Purchase & Exp 1,185,751.00 7,147,337.63 14,369,764.00
Power Charges ( Electricity exp) 427,187.00 679,232.00 383,119.00
Opening Inventory 994,684.00 721,393.00 5,635,568.00
Wages & Salary 1,231,002.00 406,013.40 853,005.90
Cost of Operations 42,350,892.00 77,631,424.80 105,527,734.38
C. Gross Profit [ A - B ] 6,075,422.00 5,514,260.20 4,560,957.62
D. Interest: on term loan 101,530.00 267,258.06 284,775.00
E. Selling & Admin. Exp. ( Increase 5% every Year) 5,392,134.00 4,079,092.14 2,698,211
F. Profit before Tax[ C - (D+E) ] 581,758.00 1,167,910.00 1,577,971.98
G. Income Tax 37,032.00 134,016.00 492,327.00
H. Profit after Tax ( F-G ) 544,726.00 1,033,894.00 1,085,644.98
I. Depreciation added back 27,450.00 282,378.00 1,159,149.00
J. Cash Accruals ( H + I ) 572,176.00 1,316,272.00 2,244,793.98
L. Repayment of Term Loan 109,800.00 109,800.00 109,800.00
M. Net Cash A'ble (J - K)) 462,376.00 1,206,472.00 2,134,993.98
In Lakhs
Operating years
2025 2026
111,059,481 127,718,403
14,190,991 15,100,540
125,250,472.00 142,818,943.00
90,065,391.00 105,933,029.00
15,088,252.00 15,882,664.00
402,274.00 422,387.00
13,515,230.00 14,190,991.00
1,053,004.90 1,105,656.00
120,124,151.90 137,534,727.00
5,126,320.10 5,284,216.00
299,014.00 313,965.00
2,958,971 2,824,792
1,868,335.51 2,145,458.82
582,921.00 669,383.00
1,285,414.51 1,476,075.82
1,438,136 1,227,917
2,723,550.10 2,703,992.82
109,800.00 109,800.00
2,613,750.10 2,594,192.82
M/s ABC LTD
STATEMENT NO.3
CASH FLOW STATEMENT
Particular 2022 2023 2024 2025 2026
OPERATING ACTIVITY
Net Profit after Depreciation 544,726 1,033,894 1,085,645 1,285,415 1,476,076
Depreciation Add 27,450 282,378 1,159,149 1,438,136 1,227,917
Changes in Creditors Add - (8,154,423) (1,092,017) (567,103) (567,103)
Expense of Finance Activity Add 101,530 267,258 284,775 299,014 313,965
Changes in Inventory Less (421,393) (4,914,175) (7,879,662) (675,761) (909,549)
Changes in Debtors Less (3,274,294) (2,481,587) (5,100,465) (1,799,448) (2,660,620)
Income of Investment Activity Less - - -
OPERATING ACTIVITY -A TOTAL 4,369,393 824,870 14,417,678 4,930,670 6,021,024
INVESTMENT ACTIVITY
Income from Investments Add - - -
Changes in Fixed Assets Less (44,694) (3,581,751) (8,153,525) 1,438,136 1,228,517
Changes in Investments Less - - -
INVESTMENT ACTIVITY -B TOTAL 44,694 3,581,751 8,153,525 (1,438,136) (1,228,517)
FINANCING ACTIVITY
Changes in Loans Liability Add 418,216 (4,459,217) (7,310,386) 1,220,829 298,128
Changes in O/s Taxes Add (191,605) 176,022 (555,958) (29,146) (61,206)
Changes in Loans & Advances Less - (1,271,829) 829,729 (22,105) (22,105)
Changes in Other Current Assets Less 2,012,462 (3,490,975) 2,692,243 (1,168,919) (1,314,108)
Interest Expense Less 101,530 267,258 284,775 299,014 313,965
Reduction in Capital Less - - -
FINANCING ACTIVITY -C TOTAL (1,887,381) 212,350 (11,673,091) 2,083,693 1,259,170
Cash & Cash Equivalent D=(A+B+C) 2,526,706 4,618,971 10,898,113 5,576,228 6,051,677
Opening Cash Balance E 822,815 832,423 3,116,924 1,166,576 1,224,905
Closing Cash Balance F =(D+E) 3,349,521 5,451,394 14,015,037 6,742,804 7,276,582
M/s ABC LTD
STATEMENT NO.4 Profit and loss A/c & Balance sheet
PROFIT & LOSS A/C
Particular 2022 2023 2024
Profit before Interest & Depreciation 683,288 1,435,168 1,862,747
Interest on Loans 101,530 267,258 284,775
Depreciation 27,450 282,378 1,159,149
Net Profit 554,308 885,532 418,823
CAPITAL A/C
Particular 2022 2023 2024
Opening Capital 3,001,469 4,331,644 5,300,719
Net Profit 581,758 1,167,910 1,577,972
Drawings 324,786 313,936 -
Addittion 1,073,203 115,101 4,489,676
Closing Capital 4,331,644 5,300,719 11,368,367
BALANCE SHEET
Particular 2022 2023 2024
SOURCE OF FUNDS
Capital A/c 4,331,644 5,300,719 11,368,367
Loans Liability
Secured Loans - - 9,528,027
Unsecured Loans - 176,970 103,946
Cash Credit/bank borrowing 1,317,823 5,600,070 3,455,453
Current Liabilities & Provisions
Sundry Creditors 2,095,622 10,250,045 11,342,062
Duties & Taxes / Provisions 202,974 26,952 582,910
Other Current Liabilities 4,618,125 5,253,448
Total SOURCE OF FUNDS 7,948,063 25,972,881 41,634,213
APPLICATIONS OF FUNDS
Fixed Assets 741,490 4,323,241 12,476,766
Investments
Current Assets
Loans & Advances - 1,271,829 442,100
Sundry Debtors 4,496,341 6,977,928 12,078,393
Closing Stock 721,393 5,635,568 13,515,230
Other Current Assets 1,156,416 4,647,391 1,955,148
Cash & Bank Balance 832,423 3,116,924 1,166,576
Total APPLICATION OF FUNDS 7,948,063 25,972,881 41,634,213
2025 2026
2,167,350 2,459,424
299,014 313,965
1,438,136 1,227,917
430,200 917,542
2025 2026
11,368,367 14,436,702
1,868,336 2,145,459
- 1,200,000
1,200,000 1,200,000
14,436,702 16,582,161
2025 2026
14,436,702 16,582,161
8,129,228 7,653,130
109,143 114,341
3,628,226 3800998
11,909,165 12,476,268
612,056 673,262
5,096,119 5,872,672
43,920,640 47,172,832
11,038,630 9,810,113
464,205 486,310
13,877,841 16,538,461
14,190,991 15,100,540
3,124,067 4,438,175
1,224,905 799,233
43,920,640 47,172,832
