CMA Data

of
M/s. Kaniwa Biosceince
Pvt. Ltd.
 M/s. Kaniwa Biosceince Pvt. Ltd.

Installed Capacity Rs. 655200000

Capacity Product
Year Utili.
Total
2024-25 30% 196560000 1965.60
2025-26 30% 196560000 1965.60
2026-27 35% 229320000 2293.20
2027-28 40% 262080000 2620.80
2028-29 45% 294840000 2948.40
2029-30 50% 327600000 3276.00
2030-31 55% 360360000 3603.60

Rs. In Lac

COST OF PROJECT MEANS OF FINANCE

Land 0.00
Proposed Building 0.00 Term Loan From Bank. 885.60
Existing Building 0.00 Capital 320.00
Existing Machinery 0.00 Unsecured Loan 466.10
New Machinery & Electrification 1376.09 Cash Credit From Bank 110.00
Other Cost 223.61
BG Margin 0.00
Deposit & Other Exp. 25.00
Elecrification 0.00
Pre Operative Expense 7.00
Margin For Working capital 150.00
Total 1781.70 Total 1781.70

Loan Requirement
Margin Margin % Loan
Item Cost Amt
Land 0.00 0.00 100.00% 0.00
Proposed Building 0.00 0.00 100.00% 0.00
Existing Building 0.00 0.00 100.00% 0.00
Existing Machinery 0.00 0.00 100.00% 0.00
New Machinery & Electrification 1376.09 490.49 35.64% 885.60
Other Cost 223.61 223.61 100.00% 0.00
BG Margin 0.00 0.00 100.00% 0.00
Deposit & Other Exp. 25.00 25.00 100.00% 0.00
Elecrification 0.00 0.00 100.00% 0.00
Pre Operative Expense 7.00 7.00 100.00% 0.00
Margin For Working capital 150.00 40.00 26.67% 110.00
Total 1781.70 786.10 995.60

Production Capacity
Sr No Product Product
1 Iicence capacity 17.1 Ton
2 Install capacity 14 Ton
3 Capacity Per Month (In "MT") 14 Ton
4 Production for the year (In "MT") 168 Ton
5 Rate per MT ( Rs.) 3900000 Per MT
6 Total production in Rupee 655200000
6552.00
 M/s. Kaniwa Biosceince Pvt. Ltd.

The item manufactured is Chemical, total capacity of the plant Rs 655200000

In first year capacity utilisation will be 30% i.e. 196560000 is expected.
So for various capacity utilisation cost of production is as under
RAW MATERIALS

Raw materials consumption can be bifurcated as under

A. RAW MATERIAL
Consumption in Materail Production in Total cost in
Sr.No Name of Material friest year Required in % first year( in first year
I RAW MATERIAL 127764000 65.00% 196560000 127764000

Total 0.00 127764000

So total cost of raw material is 127764000

 M/s. Kaniwa Biosceince Pvt. Ltd.
So in various years at various capacity utilisation Raw Material cost will be as under

Rs. In Lac
Years Capacity utilisation Raw material
2025 30% 1277.64
2026 30% 1277.64
2027 35% 1535.58
2028 40% 1796.95
2029 45% 2047.57
2030 50% 2302.07
2031 55% 2553.28
Total 7935.38

RM 1277.64 1277.64 1535.58 1796.95 2047.57 2302.07 2553.28

Packing 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Month 12 12 12 12 12 12 12
 M/s. Kaniwa Biosceince Pvt. Ltd.
D. POWER & FUEL

Power

It has been assumed that monthly power bill will be450000

Rs.
So effective power consumption in terms of value during first 5192307.69

Year Capacity Total (in Rs.in Lac)

2025 30% 51.92
2026 30% 57.12
2027 35% 62.83
2028 40% 69.11
2029 45% 76.02
2030 50% 83.62
2031 55% 91.98
It has been assumed that 5% increase in electricity exps.of resultant amt.of exps.of every year.

Power 51.92 57.12 62.83 69.11 76.02 83.62 91.98

Months 12 12 12 12 12 12 12
 M/s. Kaniwa Biosceince Pvt. Ltd.
WAGES

Expected wages during first year at capacity utilisation 25% will be as under

Manager 1 35000 Per month

Operator 3 25000 Per month
Helper 3 15000 Per month
Labour 17 12000 Per month
Office staff 6 18000 Per month
30

Rate per
month per Total pay per Total pay
Sr.NO Category No employee month per year
I Manager 1 35000 35000 420000
II Operator 3 25000 75000 900000
III Helper 3 15000 45000 540000
IV Labour 17 12000 204000 2448000
V Office staff 6 18000 108000 1296000
Total 30 105000 467000 5604000

It has been assumed that the worker will get increament @ 15% every year. So wages
during the subsquent year at various level of capacity utilisation will be as under

Year Total in Rs.

2025 56.04
2026 64.45
2027 74.11
2028 85.23
2029 98.01
2030 112.72
2031 129.62

Wage 56.04 64.45 74.11 85.23 98.01 112.72 129.62

Months 12 12 12 12 12 12 12
 M/s. Kaniwa Biosceince Pvt. Ltd.
STORE, SPARE, CONSUMABLE etc.,

Store,Spare & consumables are taken @ 2.00%

Production/Job work.
Capacity Production/ Total (Rs.
Year Utilisation Job Work In Lac)
2025 30% 196560000 39.31
2026 30% 196560000 39.31
2027 35% 229320000 45.86
2028 40% 262080000 52.42
2029 45% 294840000 58.97
2030 50% 327600000 65.52
2031 55% 360360000 72.07

REPAIRE & MAINTENCES

Repairs and maintance cost is taken at @ 1.50% of Plant &

machinery cost, which will increase along with increase in

Capacity
Year Utilisation Repairing cost in Rs
2025 30% 24.00
2026 30% 24.00
2027 35% 27.99
2028 40% 31.99
2029 45% 35.99
2030 50% 39.99
2031 55% 43.99

S&P #REF! 39.31 39.31 45.86 52.42 58.97 65.52 72.07

Repairs #REF! 24.00 24.00 27.99 31.99 35.99 39.99 43.99
 M/s. Kaniwa Biosceince Pvt. Ltd.

OTHER MANUFACTURING EXPENSES

Other manufacturing expenses is taken @ 3.00%

of Production/Job Work.

Capacity Total ( Rs. In

Year Utilisation Production Lac)
2025 30% 196560000 58.97
2026 30% 196560000 58.97
2027 35% 229320000 68.80
2028 40% 262080000 78.62
2029 45% 294840000 88.45
2030 50% 327600000 98.28
2031 55% 360360000 108.11

Depreciation:

Depreciation
Year ( In Rs. )
2025 101.31
2026 101.31
2027 101.31
2028 101.31
2029 101.31
2030 101.31
2031 101.31

Manu. 58.97 58.97 68.80 78.62 88.45 98.28 108.11

Depre 101.31 101.31 101.31 101.31 101.31 101.31 101.31
 M/s. Kaniwa Biosceince Pvt. Ltd.

INTEREST

Interest calculation on Term loan is given as per Computation Sheet given.

Rs. In Lac

YEAR Interest on TL Interest on W/C Total interest

2025 83.40 2.67 86.07
2026 70.44 2.67 73.11
2027 56.70 2.67 59.36
2028 42.95 2.67 45.62
2029 29.21 2.67 31.87
2030 15.46 2.67 18.13
2031 2.67 2.67 5.34

SELLING & GENERAL ADMINISTRATIVE EXPENSES.

Selling and general administrative expenses has been taken 3% of sale

Selling General Total

Year Total sales expenses Exp. (Rs. In
2025 1965.60 58.97 58.97 117.94
2026 1965.60 58.97 58.97 117.94
2027 2293.20 68.80 68.80 137.59
2028 2620.80 78.62 78.62 157.25
2029 2948.40 88.45 88.45 176.90
2030 3276.00 98.28 98.28 196.56
2031 3603.60 108.11 108.11 216.22

INT TL #REF! 83.40 70.44 56.70 42.95 29.21 15.46 2.67

INT W/C #REF! 2.67 2.67 2.67 2.67 2.67 2.67 2.67
Selling 117.94 117.94 117.94 137.59 157.25 176.90 196.56 216.22
 M/s. Kaniwa Biosceince Pvt. Ltd.
Rs. In Lac.

CALCULATION OF INTEREST ON TERM LOAN (MACHINERY)

Amount of Term Loan 885.60
Total Repayment period 92.00 Months
Moratorium period 17.00 Month
Amount of each installment in Rs. In lac 11.81 Month
First installment 11.81
Rate of interest 9.70%
Total instalments 75
Loan Rate of Yearly Total
Year Month Amt Inst. Amt Balance Int Int.Amt Int. Payment
April 0.00 0.00 0.00 9.10% 0.00 0.00
May 0.00 0.00 0.00 9.10% 0.00 0.00
June 0.00 0.00 0.00 9.10% 0.00 0.00
July 0.00 0.00 0.00 9.10% 0.00 0.00
Aug. 0.00 0.00 0.00 9.10% 0.00 0.00
Sept 0.00 0.00 0.00 9.10% 0.00 0.00
2022-23
Oct. 0.00 0.00 0.00 9.10% 0.00 0.00
Nov. 0.00 0.00 0.00 9.10% 0.00 0.00
Dec. 245.68 0.00 245.68 9.10% 0.00 0.00
Jan. 247.45 0.00 247.45 9.10% 0.00 0.00
Feb. 326.51 0.00 326.51 9.10% 0.00 0.00
March 449.85 0.00 449.85 9.10% 0.00 0.00
0.00 0.00 0.00 0.00
April 449.85 0.00 453.44 9.70% 3.59 3.59
May 453.44 0.00 457.18 9.70% 3.74 3.74
June 457.18 0.00 460.82 9.70% 3.64 3.64
July 492.76 0.00 492.76 9.70% 3.98 3.98
Aug. 492.76 0.00 471.31 9.70% 3.98 3.98
Sept 666.83 0.00 666.83 9.70% 4.61 4.61
2023-24
Oct. 832.61 0.00 833.80 9.70% 1.19 1.19
Nov. 839.80 0.00 839.80 9.70% 6.65 6.65
Dec. 885.60 0.00 885.60 9.70% 7.02 7.02
Jan. 885.60 0.00 885.60 9.70% 7.38 7.38
Feb. 885.60 0.00 885.60 9.70% 6.90 6.90
March 885.60 0.00 885.60 9.70% 7.33 7.33
0.00 60.02 60.02 60.02
April 885.60 0.00 885.60 9.70% 7.33 7.33
May 885.60 0.00 885.60 9.70% 7.16 7.16
June 885.60 0.00 885.60 9.70% 7.16 7.16
July 885.60 0.00 885.60 9.70% 7.16 7.16
Aug. 885.60 11.81 873.79 9.70% 7.16 18.97
Sept 873.79 11.81 861.98 9.70% 7.06 18.87
2024-25
Oct. 861.98 11.81 850.17 9.70% 6.97 18.78
Nov. 850.17 11.81 838.36 9.70% 6.87 18.68
Dec. 838.36 11.81 826.56 9.70% 6.78 18.58
Jan. 826.56 11.81 814.75 9.70% 6.68 18.49
Feb. 814.75 11.81 802.94 9.70% 6.59 18.39
March 802.94 11.81 791.13 9.70% 6.49 18.30
94.46 83.40 83.40 177.87
April 791.13 11.81 779.32 9.70% 6.39 18.20
May 779.32 11.81 767.52 9.70% 6.30 18.11
June 767.52 11.81 755.71 9.70% 6.20 18.01
July 755.71 11.81 743.90 9.70% 6.11 17.92
Aug. 743.90 11.81 732.09 9.70% 6.01 17.82
Sept 732.09 11.81 720.28 9.70% 5.92 17.73
2025-26
Oct. 720.28 11.81 708.48 9.70% 5.82 17.63
Nov. 708.48 11.81 696.67 9.70% 5.73 17.53
Dec. 696.67 11.81 684.86 9.70% 5.63 17.44
Jan. 684.86 11.81 673.05 9.70% 5.54 17.34
Feb. 673.05 11.81 661.24 9.70% 5.44 17.25
March 661.24 11.81 649.44 9.70% 5.35 17.15
141.70 70.44 70.44 212.14
 April 649.44 11.81 637.63 9.70% 5.25 17.06
May 637.63 11.81 625.82 9.70% 5.15 16.96
June 625.82 11.81 614.01 9.70% 5.06 16.87
July 614.01 11.81 602.20 9.70% 4.96 16.77
Aug. 602.20 11.81 590.40 9.70% 4.87 16.68
Sept 590.40 11.81 578.59 9.70% 4.77 16.58
2026-27
Oct. 578.59 11.81 566.78 9.70% 4.68 16.48
Nov. 566.78 11.81 554.97 9.70% 4.58 16.39
Dec. 554.97 11.81 543.16 9.70% 4.49 16.29
Jan. 543.16 11.81 531.36 9.70% 4.39 16.20
Feb. 531.36 11.81 519.55 9.70% 4.30 16.10
March 519.55 11.81 507.74 9.70% 4.20 16.01
141.70 56.70 56.70 198.39
April 507.74 11.81 495.93 9.70% 4.10 15.91
May 495.93 11.81 484.12 9.70% 4.01 15.82
June 484.12 11.81 472.32 9.70% 3.91 15.72
July 472.32 11.81 460.51 9.70% 3.82 15.63
Aug. 460.51 11.81 448.70 9.70% 3.72 15.53
Sept 448.70 11.81 436.89 9.70% 3.63 15.43
2027-28
Oct. 436.89 11.81 425.08 9.70% 3.53 15.34
Nov. 425.08 11.81 413.28 9.70% 3.44 15.24
Dec. 413.28 11.81 401.47 9.70% 3.34 15.15
Jan. 401.47 11.81 389.66 9.70% 3.25 15.05
Feb. 389.66 11.81 377.85 9.70% 3.15 14.96
March 377.85 11.81 366.04 9.70% 3.05 14.86
141.70 42.95 42.95 184.65
April 366.04 11.81 354.24 9.70% 2.96 14.77
May 354.24 11.81 342.43 9.70% 2.86 14.67
June 342.43 11.81 330.62 9.70% 2.77 14.58
July 330.62 11.81 318.81 9.70% 2.67 14.48
Aug. 318.81 11.81 307.00 9.70% 2.58 14.39
Sept 307.00 11.81 295.20 9.70% 2.48 14.29
2028-29
Oct. 295.20 11.81 283.39 9.70% 2.39 14.19
Nov. 283.39 11.81 271.58 9.70% 2.29 14.10
Dec. 271.58 11.81 259.77 9.70% 2.20 14.00
Jan. 259.77 11.81 247.96 9.70% 2.10 13.91
Feb. 247.96 11.81 236.16 9.70% 2.00 13.81
March 236.16 11.81 224.35 9.70% 1.91 13.72
141.70 29.21 29.21 170.90
April 224.35 11.81 212.54 9.70% 1.81 13.62
May 212.54 11.81 200.73 9.70% 1.72 13.53
June 200.73 11.81 188.92 9.70% 1.62 13.43
July 188.92 11.81 177.12 9.70% 1.53 13.34
Aug. 177.12 11.81 165.31 9.70% 1.43 13.24
Sept 165.31 11.81 153.50 9.70% 1.34 13.14
2029-30
Oct. 153.50 11.81 141.69 9.70% 1.24 13.05
Nov. 141.69 11.81 129.88 9.70% 1.15 12.95
Dec. 129.88 11.81 118.08 9.70% 1.05 12.86
Jan. 118.08 11.81 106.27 9.70% 0.95 12.76
Feb. 106.27 11.81 94.46 9.70% 0.86 12.67
March 94.46 11.81 82.65 9.70% 0.76 12.57
141.70 15.46 15.46 157.16
April 82.65 11.81 70.84 9.70% 0.67 12.48
May 70.84 11.81 59.04 9.70% 0.57 12.38
June 59.04 11.81 47.23 9.70% 0.48 12.29
July 47.23 11.81 35.42 9.70% 0.38 12.19
Aug. 35.42 11.81 23.61 9.70% 0.29 12.09
Sept 23.61 11.81 11.81 9.70% 0.19 12.00
2030-31
Oct. 11.81 11.81 0.00 9.70% 0.10 11.90
Nov. 0.00 0.00 0.00 9.70% 0.00 0.00
Dec. 0.00 0.00 0.00 9.70% 0.00 0.00
Jan. 0.00 0.00 0.00 9.70% 0.00 0.00
Feb. 0.00 0.00 0.00 9.70% 0.00 0.00
March 0.00 0.00 0.00 9.70% 0.00 0.00
82.66 2.67 2.67 85.33

Year 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31
Yly Int 0.00 60.02 83.40 70.44 56.70 42.95 29.21 15.46 2.67
Yly Instal 0.00 0.00 94.46 141.70 141.70 141.70 141.70 141.70 82.66
Pri O/s. 449.85 885.60 791.13 649.44 507.74 366.04 224.35 82.65 0.00
 M/s. Kaniwa Biosceince Pvt. Ltd.
SALE VALUE & SALES REALISATION

Sales value and sales realisation is calculated as under

Rs. In Lac
Year Production Sale value Total sales Op.Stock Cl.Stock Op. stock Cl. stock of Net sale
( In Rs.) (in Rs.) value in process in of finished finished
process goods goods

2025 1965.60 1965.60 1965.60 0.00 20.00 0.00 40.00 1965.60

2026 1965.60 1965.60 1965.60 20.00 21.00 40.00 42.00 1965.60
2027 2293.20 2293.20 2293.20 21.00 22.05 42.00 44.10 2293.20
2028 2620.80 2620.80 2620.80 22.05 23.15 44.10 46.31 2620.80
2029 2948.40 2948.40 2948.40 23.15 24.31 46.31 48.62 2948.40
2030 3276.00 3276.00 3276.00 24.31 25.53 48.62 51.05 3276.00
2031 3603.60 3603.60 3603.60 25.53 26.80 51.05 56.16 3603.60
 M/s. Kaniwa Biosceince Pvt. Ltd.

2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31

PARTICULARS Proj. Proj. Proj. Proj. Proj. Proj. Proj.
Net profit 21.15 124.37 146.51 169.61 192.77 215.44 238.05
Add:depreciation 25.33 101.31 101.31 101.31 101.31 101.31 101.31
Less:depreciation as per It Act 59.99 230.96 196.31 166.87 141.84 120.56 102.48
Assessible income -13.51 -5.28 51.50 104.05 152.24 196.19 236.88
Income tax Current tax -2.03 -0.79 7.73 15.61 22.84 29.43 35.53
Tax As Per Companies Act 3.17 18.66 21.98 25.44 28.92 32.32 35.71
Deffered Tax Liabiality ( Asstets) -5.20 -19.45 -14.25 -9.83 -6.08 -2.89 -0.18
 M/s. Kaniwa Biosceince Pvt. Ltd.
DEPRECIATION ON FIXED ASSETS AS PER INCOME TAX ACT

BLOCK "A" BLOCK "B"

Factory Building PLANT & MACHINERIES
Value 0.00 VALUE OF P & M 1599.70
Depreci. Rate 10.00% Depreci. Rate 15.00%

Addition/ Depre. Depreciati Clo.Balan Total

Year Item Op. Bal Deduction Rate on ce Depreci.
2024.25 Block "A" 0.00 0.00 10.00% 0.00 0.00
2024-25 Block "B" 1599.70 0.00 15.00% 59.99 1539.71 59.99

2025.26 Block "A" 0.00 0.00 10.00% 0.00 0.00

2025.26 Block "B" 1539.71 0.00 15.00% 230.96 1308.76 230.96

2026.27 Block "A" 0.00 0.00 10.00% 0.00 0.00

2026.27 Block "B" 1308.76 0.00 15.00% 196.31 1112.44 196.31

2027.28 Block "A" 0.00 0.00 10.00% 0.00 0.00

2027.28 Block "B" 1112.44 0.00 15.00% 166.87 945.58 166.87

2028.29 Block "A" 0.00 0.00 10.00% 0.00 0.00

2028.29 Block "B" 945.58 0.00 15.00% 141.84 803.74 141.84

2029.30 Block "A" 0.00 0.00 10.00% 0.00 0.00

2029.30 Block "B" 803.74 0.00 15.00% 120.56 683.18 120.56

2030.31 Block "A" 0.00 0.00 10.00% 0.00 0.00

2030.31 Block "B" 683.18 0.00 15.00% 102.48 580.70 102.48
 M/s. Kaniwa Biosceince Pvt. Ltd.

DEPRECIATION ON FIXED ASSETS AS PER COMPANIES ACT

Financial Year Depri On New Total

2023-24 101.31 101.31
2024-25 101.31 101.31
2025-26 101.31 101.31
2026-27 101.31 101.31
2027-28 101.31 101.31

2028-29 101.31 101.31

2029-30 101.31 101.31
2030-31 101.31 101.31
 M/s. Kaniwa Biosceince Pvt. Ltd.

SALES, PRODUCTION AND PROFITABILITY STATEMENT

Sr. 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31
No Particulars Audited Audited Actual Proj. Proj. Proj. Proj. Proj. Proj. Proj.
1 Export Sale 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2 Domestic Sale 0.00 0.00 0.00 491.40 1965.60 2293.20 2620.80 2948.40 3276.00 3603.60
Add:GST 0.00 0.00 0.00 88.45 353.81 412.78 471.74 530.71 589.68 648.65
Gross Sale 0.00 0.00 0.00 579.85 2319.41 2705.98 3092.54 3479.11 3865.68 4252.25
Less GST 0.00 0.00 0.00 88.45 353.81 412.78 471.74 530.71 589.68 648.65
3 Net Sales 0.00 0.00 0.00 491.40 1965.60 2293.20 2620.80 2948.40 3276.00 3603.60

% rise (+) or fall (-) in net sale

4 as compared previous year 0.00 0.00 0% #DIV/0! 300% 17% 14% 13% 11% 10%
5 COST OF SALE
A Raw material (including store)
(i) Import 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
(ii) Indigenous 0.00 0.00 0.00 319.41 1277.64 1535.58 1796.95 2047.57 2302.07 2553.28
B Other spare
(i) Imported 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
(ii) Indigenous 0.00 0.00 0.00 9.83 39.31 45.86 52.42 58.97 65.52 72.07
Consultancy Charge 0.00 0.00 0.00 12.40 12.40 12.40 0.00 0.00 0.00 0.00
C Power & Elecricity 0.00 0.00 0.00 12.98 57.12 62.83 69.11 76.02 83.62 91.98
Factory Rent Expense 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
D Direct labour(factory wage-salary) 0.00 0.00 0.00 14.01 64.45 74.11 85.23 98.01 112.72 129.62
Other manufacturing 0.00 0.00 0.00 14.74 58.97 68.80 78.62 88.45 98.28 108.11
E Repair & Maintance 0.00 0.00 0.00 6.00 24.00 27.99 31.99 35.99 39.99 43.99
F Depreciation 0.00 0.00 0.00 25.33 101.31 101.31 101.31 101.31 101.31 101.31
G SUB-TOTAL (A TO F) 0.00 0.00 0.00 414.70 1635.18 1928.88 2215.63 2506.32 2803.51 3100.37
H ADD Opening stock-in-process 0.00 0.00 0.00 0.00 20.00 21.00 22.05 23.15 24.31 25.53
I DEDUCT Closing stock-in-process 0.00 0.00 0.00 20.00 21.00 22.05 23.15 24.31 25.53 26.80
J COST OF PRODUCTION 0.00 0.00 0.00 394.70 1634.18 1927.83 2214.53 2505.16 2802.30 3099.09
K ADD Opening stock of finished goods0.00 0.00 0.00 0.00 40.00 42.00 44.10 46.31 48.62 51.05
L DEDUCT Closing stockof finished goods 0.00 0.00 0.00 40.00 42.00 44.10 46.31 48.62 51.05 56.16
5 TOTAL COST OF SALE 0.00 0.00 0.00 354.70 1632.18 1925.73 2212.32 2502.85 2799.87 3093.99
6 Selling general and adm. Expenses 0.00 0.00 0.00 29.48 117.94 137.59 157.25 176.90 196.56 216.22
7 SUB-TOTAL (5+6) 0.00 0.00 0.00 384.18 1750.12 2063.32 2369.57 2679.75 2996.43 3310.20
8 Operating profit before interest(3-7) 0.00 0.00 0.00 107.22 215.48 229.88 251.23 268.65 279.57 293.40
9 Interest on working capital 0.00 0.00 0.00 2.67 10.67 10.67 10.67 10.67 10.67 10.67
10 Interest on term loan 0.00 0.00 0.00 83.40 70.44 56.70 42.95 29.21 15.46 2.67
11 OPERATING PROFIT AFTER INTEREST 0.00 0.00 0.00 21.15 134.37 162.51 197.61 228.77 253.44 280.05
 M/s. Kaniwa Biosceince Pvt. Ltd.

SALES, PRODUCTION AND PROFITABILITY STATEMENT

Sr. 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31
No Particulars Audited Audited Actual Proj. Proj. Proj. Proj. Proj. Proj. Proj.
11 (i) Add other non-operating income
(a) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
(b)
Sub-Total (income) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
(ii) Deduct other non operating expense
(a) Interest to Partner's 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

(b) Director Remunaration 0.00 0.00 0.00 0.00 10.00 16.00 28.00 36.00 38.00 42.00
Sub-Total (expenses) 0.00 0.00 0.00 0.00 10.00 16.00 28.00 36.00 38.00 42.00
(iii) Net of other non operating
ome/expenses 0.00 0.00 0.00 0.00 -10.00 -16.00 -28.00 -36.00 -38.00 -42.00
12 Profit before tax/loss 0.00 0.00 0.00 21.15 124.37 146.51 169.61 192.77 215.44 238.05
13 Provision for tax 0.00 0.00 0.00 3.17 18.66 21.98 25.44 28.92 32.32 35.71
14 NET PROFIT/LOSS 0.00 0.00 0.00 17.98 105.71 124.53 144.17 163.85 183.12 202.35
(A) Equity dividend paid/Drawing 0.00 0.00 0.00 0.00 15.86 31.13 50.46 73.73 100.72 131.52
(B) Dividend rate 0.00% 0.00% 0.00% 0.00% 15.00% 25.00% 35.00% 45.00% 55.00% 65.00%
16 RETAINED PROFIT 0.00 0.00 0.00 17.98 89.86 93.40 93.71 90.12 82.41 70.82

17 Retained profit to net profit (% age) 0.00 0.00 No profit 100.00 85.00 75.00 65.00 55.00 45.00 35.00

PROJECTED DEBT SERVICE COVERAGE RATIO

Net Profit 0.00 0.00 0.00 17.98 105.71 124.53 144.17 163.85 183.12 202.35
P&P witten off 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 25.33 101.31 101.31 101.31 101.31 101.31 101.31
Interest on term loan 0.00 0.00 0.00 83.40 70.44 56.70 42.95 29.21 15.46 2.67
Total cash accrual (A) 0.00 0.00 0.00 126.71 277.46 282.54 288.43 294.37 299.89 306.32
Term loan installment 0.00 0.00 0.00 94.46 141.70 141.70 141.70 141.70 141.70 82.66
Interest on term loan 0.00 0.00 0.00 83.40 70.44 56.70 42.95 29.21 15.46 2.67
Total cash outflow (B) 0.00 0.00 0.00 177.87 212.14 198.39 184.65 170.90 157.16 85.33
Debt service coverage ratio ( A/B) 0.00 0.00 0.00 0.71 1.31 1.42 1.56 1.72 1.91 3.59
Average DSCR 1.92
 M/s. Kaniwa Biosceince Pvt. Ltd.

SALES, PRODUCTION AND PROFITABILITY STATEMENT

Sr. LIABILITIES 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31
No Audited Audited Actual Proj. Proj. Proj. Proj. Proj. Proj. Proj.
CURRENT LIABILITIES
Short term liabilities
1 (i) applicant bank from 0.00 0.00 0.00 110.00 110.00 110.00 110.00 110.00 110.00 110.00
(ii) from other bank
(iii) of which BP/BD

SUB-TOTAL (A) 0.00 0.00 0.00 110.00 110.00 110.00 110.00 110.00 110.00 110.00
2 Short term borrowing from other
3 Sundry creditor (Trade) 0.00 0.00 0.00 86.51 80.52 96.44 112.79 128.43 144.34 160.04
Creditor for Capital
4 Goods/Expense 0.24 0.71 27.10 0.00 0.00 0.00 0.00 0.00 0.00 0.00
5 Provision for taxation 0.00 0.00 0.00 3.17 18.66 21.98 25.44 28.92 32.32 35.71
6 Dividend payable
7 Other statutory liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Deposits/instalment of term loan

8 /DPG/debenture etc. 0.00 0.00 0.00 141.70 141.70 141.70 141.70 141.70 82.66 0.00
9 Other current liabilities & provision 0.00 0.41 0.25 2.50 3.00 3.50 4.00 4.50 5.00 5.25
SUB-TOTAL (B) 0.24 1.12 27.35 233.88 243.87 263.62 283.92 303.54 264.32 201.00
10 TOTAL CURRENT LIABILITIES 0.24 1.12 27.35 343.88 353.87 373.62 393.93 413.54 374.32 311.00
TERM LIABILITIES
11 WCTL 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
12 M.T.L EQ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
13 Deferred payment credit 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
14 New term loan (Excld.Next installment) 0.00 449.85 892.93 649.44 507.74 366.04 224.35 82.65 0.00 0.00
15 Unsecure Loan 195.73 236.35 445.92 487.85 487.85 487.85 487.85 487.85 487.85 487.85
16 Other term liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
17 TOTAL TERM LIABILITIES 195.73 686.20 1338.85 1137.29 995.59 853.89 712.20 570.50 487.85 487.85
18 TOTAL OUTSIDE LIABILITIES 195.97 687.32 1366.20 1481.16 1349.46 1227.51 1106.12 984.05 862.17 798.85
NET WORTH
19 Ordinary share capital 79.34 181.25 320.00 320.00 320.00 320.00 320.00 320.00 320.00 320.00
20 General reserve 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
21 State/Central SUBSIDY 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
22 Quasi Equity (as USL) 0.00 0.00 0.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00

23 Surplus/deficit in profit & loss account 0.00 0.00 -3.39 14.59 104.44 197.85 291.55 381.67 464.08 534.90
24 NET WORTH 79.34 181.25 316.61 434.59 524.44 617.85 711.55 801.67 884.08 954.90
25 TOTAL LIABILITIES 275.31 868.57 1682.81 1915.75 1873.91 1845.36 1817.68 1785.72 1746.25 1753.75
 M/s. Kaniwa Biosceince Pvt. Ltd.

PROJECTED BALANCE-SHEET

Sr. 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31
No ASSETS Audited Audited Actual Proj. Proj. Proj. Proj. Proj. Proj. Proj.
CURRENT ASSETS
26 Cash and bank balance 8.51 21.47 3.31 3.60 4.98 5.33 7.85 9.68 10.42 11.06
Investment(other than long term)
27 (i)Government & othe trustee
(ii)Fixed deposit with bank

(i)Receivable other than deffered & export

0.00 0.00 0.00 193.28 193.28 248.05 304.10 353.71 402.68 496.10
28 (ii) Export receivable 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Investment of deffered receivable
29 due within one year
30 Inventory
I) Raw material (including store)
a) Imported 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
b) Indegenous 0.00 0.00 0.00 26.62 37.26 44.79 52.41 59.72 67.14 74.47
ii) Stock-in-process 0.00 0.00 0.00 20.00 21.00 22.05 23.15 24.31 25.53 26.80
iii) Finished goods 0.00 0.00 0.00 40.00 42.00 44.10 46.31 48.62 51.05 56.16

iv) Other consumable spare

a) Imported 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
b) Indegenous 0.00 0.00 0.00 0.98 3.93 4.59 5.24 5.90 6.55 7.21
31 Advance to supplier 258.95 725.52 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
32 Advance payment of taxes 0.00 0.00 0.00 3.17 18.66 21.98 25.44 28.92 32.32 35.71
33 Other current assets 7.20 21.50 505.71 13.00 39.00 42.00 42.00 45.00 42.00 39.00
34 TOTAL CURRENT ASSETS 274.66 768.49 509.02 300.66 360.12 432.88 506.50 575.85 637.68 746.50

FIXED ASSETS
35 GROSS BLOCK 0.65 62.03 1133.59 1599.70 1599.70 1599.70 1599.70 1599.70 1599.70 1599.70
36 Depreciation to date 0.00 0.00 0.00 25.33 126.63 227.94 329.25 430.55 531.86 633.17
37 NET BLOCK 0.65 62.03 1133.59 1574.38 1473.07 1371.76 1270.45 1169.15 1067.84 966.53
OTHER NON CURRENT ASSETS
Investment/bookdebt/advances/deposit
which are not current asset
38 i) a) Investment in subsidiary Co./affilates
b) Fixed Deposit 0.00 38.05 40.20 40.72 40.72 40.72 40.72 40.72 40.72 40.72
ii) Advances to supplier of capital goods

iii) Deffered receivable

iv) Other 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
 M/s. Kaniwa Biosceince Pvt. Ltd.

PROJECTED BALANCE-SHEET

Sr. 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31
No ASSETS Audited Audited Actual Proj. Proj. Proj. Proj. Proj. Proj. Proj.
39 Non consumable store & spare
Other non current assets
40 incld.due from director
41 TOTAL NON CURRENT ASSETS 0.00 38.05 40.20 40.72 40.72 40.72 40.72 40.72 40.72 40.72

Intangible assets (patent,good

will,P & P exp.,bad/doubtful debt
42 not provided etc….. 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
43 TOTAL ASSETS 275.31 868.57 1682.81 1915.75 1873.91 1845.36 1817.68 1785.72 1746.25 1753.75
44 TANGIBLE NET WORTH 79.34 181.25 316.61 434.59 524.44 617.85 711.55 801.67 884.08 954.90
45 NET WORKING CAPITAL(34-10) 274.42 767.37 481.67 -43.22 6.25 59.26 112.58 162.31 263.37 435.50
46 CURRENT RATIO 1144.42 686.15 18.61 0.87 1.02 1.16 1.29 1.39 1.70 2.40
47 CURRENT RATIO (EXCLI. INST) 1144.42 686.15 18.61 1.49 1.70 1.87 2.01 2.12 2.19 2.40
48 DER (TOL/TNW) 2.47 3.79 4.32 3.41 2.57 1.99 1.55 1.23 0.98 0.84
49 DER (TTL/TNW) 2.47 3.79 4.23 2.62 1.90 1.38 1.00 0.71 0.55 0.51

(A) Arrears of depreciation

(B) Contigent liabilities
i) arrears of cumulative dividend
ii) Gratuity liability not provided for
iii) Disputed excise/customs/tax liability
iv) Other liability not provided for

ASSETS SIDE IS MORE BY 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
LIABILITY SIDE IS MORE BY 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
 M/s. Kaniwa Biosceince Pvt. Ltd.
COMPARATIVE STATEMENT OF
CURRENT ASSETS AND CURRENT LIABILITIES

Sr. 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31
No CURRENT ASSETS Audited Audited Actual Proj. Proj. Proj. Proj. Proj. Proj. Proj.
1 Raw material
a) Imported 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
( months' consumption) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
b) Indigenous 0.00 0.00 0.00 26.62 37.26 44.79 52.41 59.72 67.14 74.47
( months' consumption) 0.00 0.00 0.00 0.25 0.35 0.35 0.35 0.35 0.35 0.35

2 Other consumable spare+Fuel

a) Imported 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
( months' consumption) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
b) Indigenous 0.00 0.00 0.00 0.98 3.93 4.59 5.24 5.90 6.55 7.21
( months' consumption) 0.50 1.00 1.20 1.20 1.20 1.20 1.20 1.20 1.20 1.20
3 Stock-in-process 0.00 0.00 0.00 20.00 21.00 22.05 23.15 24.31 25.53 26.80
( months' cost of production) 0.00 0.00 #DIV/0! 0.61 0.15 0.14 0.13 0.12 0.11 0.10
4 Finished goods 0.00 0.00 0.00 40.00 42.00 44.10 46.31 48.62 51.05 56.16
( months' cost of sale) 0.00 0.00 #DIV/0! 1.35 0.31 0.27 0.25 0.23 0.22 0.22
5 Receivable other than export &
deffered 0.00 0.00 0.00 193.28 193.28 248.05 304.10 353.71 402.68 496.10
(months' domestic sale) 0.00 0.00 0.00 1.00 1.00 1.10 1.18 1.22 1.25 1.40
6 Export receivable(incld. BP/BD) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
(months' export sale) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
7 Advance to supplier of RM,store/spare
258.95 725.52 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Other current assets including
cash,bank balance,deffered
receivable
8 15.71 42.97 509.02 19.77 62.64 69.30 75.29 83.60 84.74 85.77
9 TOTAL CURRENT ASSETS 274.66 768.49 509.02 300.66 360.12 432.88 506.50 575.85 637.68 746.50
CURRENT LIABILITIES other
than bank borrowing
10 Creditors for purchase (Trade) 0.00 0.00 0.00 86.51 80.52 96.44 112.79 128.43 144.34 160.04
(Months' purchase) 0.00 0.00 0.00 0.75 0.75 0.75 0.75 0.75 0.75 0.75
11 Advance from customer 0.24 0.71 27.10 0.00 0.00 0.00 0.00 0.00 0.00 0.00
12 Statutory liabilities 0.00 0.00 0.00 3.17 18.66 21.98 25.44 28.92 32.32 35.71
13 Other current liabilities 0.00 0.41 0.25 144.20 144.70 145.20 145.70 146.20 87.66 5.25
14 TOTAL CURRENT LIABILITIES 0.24 1.12 27.35 233.88 243.87 263.62 283.92 303.54 264.32 201.00
 M/s. Kaniwa Biosceince Pvt. Ltd.
FUNDS FLOW STATEMENT

Sr. 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31
No Particulars Audited Audited Actual Proj. Proj. Proj. Proj. Proj. Proj. Proj.
1 SOURCES
a Net profit(after tax) 0.00 0.00 0.00 17.98 105.71 124.53 144.17 163.85 183.12 202.35
b Depreciation 0.00 0.00 0.00 25.33 101.31 101.31 101.31 101.31 101.31 101.31
c Increase in capital 79.34 101.91 135.36 100.00 0.00 0.00 0.00 0.00 0.00 0.00
d Increase in Term liabilities(incld.deposit)
195.73 490.47 652.65 0.00 0.00 0.00 0.00 0.00 0.00 0.00

e Decrease in fixed assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
f Decrease in other non-current/Integ. assets
0.00 0.00 -2.15 -0.52 0.00 0.00 0.00 0.00 0.00 0.00
g Total 275.07 592.38 785.86 142.78 207.02 225.84 245.47 265.16 284.43 303.66
2 USES
a Net loss 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
b Decrease in term loan(incld.deposit) 0.00 0.00 0.00 201.56 141.70 141.70 141.70 141.70 82.66 0.00
c Increase in fixed assets 0.65 61.38 1071.56 466.11 0.00 0.00 0.00 0.00 0.00 0.00
d Increase in other non-current assets 0.00 38.05 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
e Dividend payment/Drawing 0.00 0.00 0.00 0.00 15.86 31.13 50.46 73.73 100.72 131.52
f Other

g Total 0.65 99.43 1071.56 667.68 157.55 172.83 192.15 215.43 183.37 131.52
3 Long term surplus/deficit 274.42 492.95 -285.70 -524.89 49.47 53.01 53.32 49.73 101.06 172.13
4 Increase/decrease in current assets274.66 493.83 -259.47 -208.36 59.46 72.76 73.63 69.35 61.83 108.81
5 Increase/decrease in other current liability
0.24 0.88 26.23 206.53 9.99 19.75 20.31 19.62 -39.23 -63.32
6 Increase/decrease in working capital gap
274.42 492.95 -285.70 -414.89 49.47 53.01 53.32 49.73 101.06 172.13
7 Net surplus/deficit (difference of 3-6) 0.00 0.00 0.00 -110.00 0.00 0.00 0.00 0.00 0.00 0.00
8 Increase/decrease in bank borrowing 0.00 0.00 0.00 110.00 0.00 0.00 0.00 0.00 0.00 0.00
BREAK-UP OF (4)
a Increase/decrease in raw-material 0.00 0.00 0.00 26.62 10.65 7.52 7.62 7.31 7.42 7.33
b Increase/decrease in stock-in-process0.00 0.00 0.00 20.00 1.00 1.05 1.10 1.16 1.22 1.28
c Increase/decrease in finished goods 0.00 0.00 0.00 40.00 2.00 2.10 2.21 2.32 2.43 5.11
d Increase/decrease in receivable-Domestic0.00 0.00 0.00 193.28 0.00 54.76 56.05 49.61 48.97 93.42
e Increase/decrease in receivable-Export 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
f Increase/decrease in store-spare 0.00 0.00 0.00 0.98 2.95 0.66 0.66 0.66 0.66 0.66
g Increase/decrease in other current 274.66
assets 493.83 -259.47 -489.25 42.87 6.67 5.99 8.30 1.14 1.03
Total 274.66 493.83 -259.47 -208.36 59.46 72.76 73.63 69.35 61.83 108.81
 M/s. Kaniwa Biosceince Pvt. Ltd.

CASH FLOW SATEMENT

Sr. 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31
No Particulars Audited Audited Actual Proj. Proj. Proj. Proj. Proj. Proj. Proj.
1 Depreciation 0.00 0.00 0.00 25.33 101.31 101.31 101.31 101.31 101.31 101.31
2 Net profit(after tax)/Tax Paid 0.00 0.00 0.00 17.98 105.71 124.53 144.17 163.85 183.12 202.35
3 Cash accrual 0.00 0.00 0.00 43.30 207.02 225.84 245.47 265.16 284.43 303.65
ADD OTHER SOURCE OF FUND
4 Increase in equity 79.34 101.91 135.36 100.00 0.00 0.00 0.00 0.00 0.00 0.00

5 Increase in term loan/debenture 0.00 449.85 443.08 0.00 0.00 0.00 0.00 0.00 0.00 0.00
6 Increase in unsecured deposit 195.73 40.62 209.57 41.93 0.00 0.00 0.00 0.00 0.00 0.00
7 Increase in deferred liabilities 0.00 0.00 443.08 0.00 0.00 0.00 0.00 0.00 0.00 0.00
8 Increase in bank borrowing 0.00 0.00 0.00 110.00 0.00 0.00 0.00 0.00 0.00 0.00
9 Increase in other current liability 0.24 0.88 26.23 206.53 9.99 19.75 20.31 19.62 0.00 0.00
10 Decrease in inventory 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
11 Decrease in book debt 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
12 Decrease in other current assets 0.00 0.00 241.31 489.54 0.00 0.00 0.00 0.00 0.00 0.00
13 Decrease in Non-current assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
14 Decrease in fixed assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

15 Increase in other 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
16 Decrease in other 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
17 TOTAL FUND AVAILABLE 275.31 593.26 1498.63 991.30 217.02 245.59 265.78 284.78 284.43 303.66
 M/s. Kaniwa Biosceince Pvt. Ltd.

CASH FLOW SATEMENT

Rs. In Lac

Sr. 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31
No Particulars Audited Audited Actual Proj. Proj. Proj. Proj. Proj. Proj. Proj.
DEDUCT
18 Decrease in equity 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
19 Decrease in term loan/debenture 0.00 0.00 0.00 243.49 141.70 141.70 141.70 141.70 82.66 0.00
20 Decrease in deferred liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
21 Decrease in unsecured deposit 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

22 Decrease in bank borrowing 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
23 Decrease in other current liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 39.23 63.32
24 Increase in inventory 0.00 0.00 0.00 87.60 16.60 11.33 11.59 11.44 11.72 14.36
25 Increase in book debt 0.00 0.00 0.00 193.28 0.00 54.76 56.05 49.61 48.97 93.42
26 Increase in other current assets 266.15 480.87 0.00 0.00 41.48 6.32 3.46 6.47 0.40 0.39
27 Increase in fixed assets 0.65 61.38 1071.56 466.11 0.00 0.00 0.00 0.00 0.00 0.00
28 Increase in Non-current assets 0.00 38.05 2.15 0.52 0.00 0.00 0.00 0.00 0.00 0.00
29 Dividend/Drawing 0.00 0.00 0.00 0.00 15.86 31.13 50.46 73.73 100.72 131.52
30 Any other 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
31 TOTAL OUTLAY 266.80 580.30 1073.71 991.01 215.63 245.24 263.26 282.95 283.69 303.02

Balance surplus/shortfall 8.51 12.96 424.92 0.29 1.38 0.35 2.52 1.83 0.74 0.64
Opening cash balance 0.00 8.51 21.47 3.31 3.60 4.98 5.33 7.85 9.68 10.42
Closing cash balance 8.51 21.47 446.39 3.60 4.98 5.33 7.85 9.68 10.42 11.06
 M/s. Kaniwa Biosceince Pvt. Ltd.

Sr No Particulars 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31
Audited Audited Actual Proj. Proj. Proj. Proj. Proj. Proj. Proj.
1 Equity 79.34 181.25 320.00 320.00 320.00 320.00 320.00 320.00 320.00 320.00
2 Preference
Tangible NetShare
Worth (Excl .rev 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
3 .reserve & Net of intangible
Assests) 0.00 0.00 -3.39 14.59 104.44 197.85 291.55 381.67 464.08 534.90
Investment in cos. of which 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
4 associated companies
/subsidiaries
5 Adjusted TNW 79.34 181.25 316.61 434.59 524.44 617.85 711.55 801.67 884.08 954.90
6 Capital Employed *(total 275.07 867.45 1655.46 1571.87 1520.03 1471.74 1423.75 1372.18 1371.93 1442.75
7 Funds employed)
Net Block 0.65 62.03 1133.59 1574.38 1473.07 3072.87 1270.45 1169.15 1067.84 966.53
8
Net Sales:Domestic 0.00 0.00 0.00 491.40 1965.60 2293.20 2620.80 2948.40 3276.00 3603.60
9 Export 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total 0.00 0.00 0.00 491.40 1965.60 2293.20 2620.80 2948.40 3276.00 3603.60
10 Other Income 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
11 Depriciation 0.00 0.00 0.00 25.33 101.31 101.31 101.31 101.31 101.31 101.31
12 Gross Profit before tax 0.00 0.00 0.00 21.15 124.37 146.51 169.61 192.77 215.44 238.05
13 Net Profit/loss 0.00 0.00 0.00 17.98 105.71 124.53 144.17 163.85 183.12 202.35
14 Cash Accruals ( i+k ) 0.00 0.00 0.00 43.30 207.02 225.84 245.47 265.16 284.43 303.65
15 Net Profit/Capital Employed(%) 0.00 0.00 0.00% 1.14% 6.95% 8.46% 10.13% 11.94% 13.35% 14.02%
16 Current Assests 274.66 768.49 509.02 300.66 360.12 432.88 506.50 575.85 637.68 746.50
17 Current Liabilities 0.24 1.12 27.35 343.88 353.87 373.62 393.93 413.54 374.32 311.00
RATIO
18 Current Ratio 1144.42 686.15 18.61 0.87 1.02 1.16 1.29 1.39 1.70 2.40
19 CURRENT RATIO (EXCLI. INST) 1144.42 686.15 18.61 1.49 1.70 1.87 2.01 2.12 2.19 2.40
20 Assets Turnover ratio 0.00 0.00 0.00 0.26 1.05 1.24 1.44 1.65 1.88 2.05
21 Total Term Liab./TNW 2.47 3.79 4.23 2.62 1.90 1.38 1.00 0.71 0.55 0.51
Total Outside Liab./TNW 2.47 3.79 4.32 3.41 2.57 1.99 1.55 1.23 0.98 0.84
22 Profitability %:PAN/Net Sales 0.00 0.00% #DIV/0! 3.66% 5.38% 5.43% 5.50% 5.56% 5.59% 5.62%
23 DSCR a)Company as a whole 0.00 0.00 0.00 0.71 1.31 1.42 1.56 1.72 1.91 3.59
24 Inventory+Receivable/Sales 0.00 0.00 #DIV/0! 0.53 0.14 0.15 0.16 0.16 0.16 0.18
25 tax 0.00 0.00 0.00 3.17 18.66 21.98 25.44 28.92 32.32 35.71
 Depreciation as per Companies Act
Useful
Rate Method Life 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31
Gross Net Net Net Net Net Net Net
Plant & Machinery Block Dep Block Dep Block Dep Block Dep Block Dep Block Dep Block Dep Block
Plant & Machinery 6.33% SLM 15 1376.09 87.15 1201.79 87.15 1114.63 87.15 1027.48 87.15 940.33 87.15 853.18 87.15 766.02 87.15 678.87

Other machinery 6.33% 15 223.61 14.15 195.30 14.15 181.15 14.15 166.99 14.15 152.84 14.15 138.68 14.15 124.53 14.15 110.37

Total 1599.70 101.31 1397.09 101.31 1295.78 101.31 1194.47 101.31 1093.17 101.31 991.86 101.31 890.55 101.31 789.25