THE UNIQUE PRINT & PACK

FINANCIAL PROPOSAL
FOR CASH CREDIT LIMIT OF RS 80 LACS
 Assesment of Working Capital Requirements
Form - II : Opearting Statement (Rs.in lacs)
As per Profit & Loss Account actuals/estimates for the year ended/ending

March 31' 23 March 31' 24 March 31' 25 March 31' 26 March 31' 27
THE UNIQUE PRINT & PACK Last Current Following Following Following
Provisional Estimated Projected Projected Projected
1 2 3 4 5
1. Gross sales - (i) Domestic sales 400.05 480.06 576.07 691.29 829.54
(ii) Export sales - 4.00 4.60 5.29 6.08
(iii) Other Revenue Income 0.90 0.99 1.09 1.20 1.32
Add other revenue income
Total 400.95 485.05 581.76 697.77 836.94
Less excise duty - - - - -
3. Net sales(item 1 - item 2) 400.95 485.05 581.76 697.77 836.94
4. % age rise (+) or fall (-) in net sales as compared to
previous year (annualised) - 20.98% 19.94% 19.94% 19.94%
5. Cost of sales
i) Purchases (including stores & spares and 293.91 423.86 552.01 664.35 801.25
other items used in the process of manufacture/Trading
(a) Imported - - - - -
(b) Indigenous 293.91 423.86 552.01 664.35 801.25
ii) Other spares
(a) Imported - - - - -
(b) Indigenous - - - - -
iii)Power and fuel 0.40 0.48 0.58 0.69 0.83
iv) Salaries and wages 4.84 5.81 6.97 8.36 10.04
v) Other Direct expenses - - - - -
Vi) job Work charges - - - - -
vi) Depreciation 1.63 1.41 1.20 1.02 0.86
vii) SUB-TOTAL (i to vi) 300.78 431.55 560.75 674.42 812.98
viii) Add:Opening stocks-in-process - - - - -
Sub-total 300.78 431.55 560.75 674.42 812.98
ix) Deduct:Closing stocks-in-process - - - - -
x) Cost of Production/Trading 300.78 431.55 560.75 674.42 812.98
xi) Add : Opening stock of Fini.goods 183.42 107.30 80.00 88.00 96.80
Sub-total 484.20 538.85 640.75 762.42 909.78
xii) Deduct closing stock of fini.goods 107.30 80.00 88.00 96.80 106.48
xiii) SUB-TOTAL (Total cost of sales) 376.90 458.85 552.75 665.62 803.30
Gross Profit 24.05 26.20 29.01 32.15 33.64
6. Selling, general & adm. expenses 5.75 6.04 6.34 6.66 6.99
7. SUB-TOTAL (5+6) 382.65 464.89 559.09 672.28 810.29
8. Operating profit before interest(3-7) 18.30 20.16 22.67 25.50 26.65
9. Interest 8.00 8.00 8.00 8.00 8.00
10.Operating profit after interest(8-9) 10.30 12.16 14.67 17.50 18.65
11. (i) Add other non-operating income
(a) Export Incentives - - - - -
(b) Trading sales (Exports) - - - - -
(c) Trading stock (net) - - - - -
(d) Other Income - - - - -
Sub-total (income) - - - - -
(ii) Deduct other non-operating exp.
(a) Pre. Expenses (w.off) - - - - -
(b) Loss on sale of fixed assets - - - - -
(c) Loss in investment - - - - -
(d) Bad debts written off - - - - -
Sub-total(expenses) - - - - -
(iii) Net of other non-operating income/expenses - - - - -
12. Profit before tax/loss {10+11(iii)} 10.30 12.16 14.67 17.50 18.65
13. Provision for taxes - - - - -
Provision for deffered tax - - - - -
FBT - - - - -
14. Net profit/loss (12-13) 10.30 12.16 14.67 17.50 18.65
15. (a) Dividend & Dividend Tax - - - - -
(b) Rate 0% 0% 0% 0% 0%
16. Retained profit (14-15) 10.30 12.16 14.67 17.50 18.65
17. Retained profit/Net profit (% age) 100% 100% 100% 100% 100%
 FORM - III
ANALYSIS OF BALANCE SHEET (Rs.in lacs)

THE UNIQUE PRINT & PACK

March 31' 23 March 31' 24 March 31' 25 March 31' 26 March 31' 27
LIABILITIES Last Current Following Following Following
Provisional Estimated Projected Projected Projected
CURRENT LIABILITIES 1 2 3 4 5
1.Short-term borrowings from banks(incld.bills purchased
discounted & excess borrwoing placed on repayment basis)
(i) From applicant bank 80.00 80.00 80.00 80.00 80.00
(ii) From other banks - - - - -
(iii) (of which BP & BD)
(i) From applicant bank - - - - -
(ii) From other banks - - - - -
Sub total (A) 80.00 80.00 80.00 80.00 80.00
2. Sundry creditors- Capital Goods and Spares - - - - -
3. Sundry creditor 35.06 33.27 25.00 42.00 55.00
4. Advance payments from customers/dep. from dealers - - - - -
5. Provision for taxation - - - - -
6. Dividend payable - - - - -
7. Other statutory liabilities (due within one year) - - - - -
8. Deposits/Instalments of term loans/DPGs/Debentures, etc. - - - - -
(due within one year)
9. Other current liabilities & provisions (due in 1yr.) - - - - -
(Specify major items)
b. Other Current Liab 0.52 0.42 0.33 0.27 0.21
Other Current Liabilities [Sub-total (B)] 35.58 33.68 25.33 42.27 55.21
10. Total Current Liabilities(total of 1 to 9 excl 1(iii) 115.58 113.68 105.33 122.27 135.21
TERM LIABILITIES
11.Debentures (not maturing within 1 yr.) - - - - -
12.Prefrence shares(redeemable after1yr.) - - - - -
13.Term loans(excld instalments payable within 1 yr.) 9.90 8.42 7.15 6.08 5.17
14.Deferred Payment Credit excluding instt.due within 1 yr.) - - - - -
15.Term deposits (repayable after 1 yr.) - - - - -
16.Other term liabilities(unsecured loans) - - - - -
17. TOTAL TERM LIABILITIES 9.90 8.42 7.15 6.08 5.17

18. Total Outside Liabilities(item 10 +17) 125.48 122.10 112.49 128.35 140.38
NET WORTH
19.Share Capital 36.50 36.50 37.60 44.31 50.71
20.General reserve - - - - -
21. Reserve for deffered tax liability - - - -
22.Other reserves(excluding provisions) - - - - -
23.Surplus(+) or deficit(-) in P&L account
Less Drawings
23(a).Others - Share Premium - - - - -
23(b). Deferred tax - - - - -
24. NET WORTH 36.50 36.50 37.60 44.31 50.71
25. TOTAL LIABILITIES 161.98 158.60 150.09 172.65 191.09
 FORM - III (Continued)
ANALYSIS OF BALANCE SHEET (Rs.in lacs)
THE UNIQUE PRINT & PACK
March 31' 23 March 31' 24 March 31' 25 March 31' 26 March 31' 27
ASSETS Last Current Following Following Following
Provisional Estimated Projected Projected Projected
CURRENT ASSETS 1 2 3 4 5
26.Cash and bank balances - - - - -
27.Investments(other than long term investments) - - - - -
(i) Government & other Trustee securities - - - - -
(ii)Fixed deposits with bank & Others - - - - -
28.(i) Receivables other than defered & export 40.61 64.00 47.55 60.89 68.48
( including bills purchased and dicounted by banks)
(ii)Export receivables(incld bills purchased & dis.by bank) - 1.00 1.01 1.11 1.52
29.Instalments of deferred receivables(due within 1 yr.) - - - - -
30.Inventory: - - - - -
(i) Raw materials(including stores & other items - - - - -
used in the process of manufacture)
a)Imported - - - - -
b)Indigenous - - - - -
(ii) Works-in-process - - - - -
(iii)Finished goods 107.30 80.00 88.00 96.80 106.48
(iv) Other consumable spares - - - - -
a)Imported - - - - -
b)Indigenous - - - - -
31.Advances to suppliers of raw materials & stores/spares - - - - -
32.Advance payment of taxes - - - - -
33.Other current assets - - - - -
- stock of traded goods - - - - -
- Others 4.68 5.62 6.74 8.09 9.70
34. TOTAL CURRENT ASSETS(total of 26 to 33) 152.59 150.62 143.30 166.89 186.19
FIXED ASSETS
35.Gross Block(land & building,machinery,work-in-process) 11.02 9.39 7.98 6.78 5.77
36.Depreciation to date 1.63 1.41 1.20 1.02 0.86
37. NET BLOCK (35-36) 9.39 7.98 6.78 5.77 4.90
OTHER NON-CURRENT ASSETS
38.Investments/book debts/adv./deposits which are not - - - - -
Current Assets
(i) a)Investments in subsidiary companies/affiliates - - - - -
b)Others - - - - -
(ii)Advances to suppliers of capital goods & contractors - - - - -
(iii)Defferred receivables - - - - -
(iv)Others-Debtors >6 months - - - - -
-Security deposit - - - - -
-Loans & advances for others - - - - -
39.Non-consumables stores & spares
40.Other non-current assets incl.dues from directors - - - - -
41. TOTAL OTHER NON-CURR.ASSETS - - - - -
42.Intangible assets(patents, goodwill, prelim. exp.
bad/doubtful expenses not provided for, etc.) - - - - -
43. TOTAL ASSETS (34+37+41+42) 161.98 158.60 150.09 172.65 191.09
- - 0.00 (0.00) (0.00)
44. TANGIBLE NET WORTH (24-42) 36.50 36.50 37.60 44.31 50.71
45. NET WORKING CAPITAL(17+24)-(37+41+42) 37.01 36.93 37.97 44.62 50.97
46. Current Ratio 1.32 1.32 1.36 1.36 1.38
47. Total Outside Liabilities/ Tangible Net Worth 3.44 3.35 2.99 2.90 2.77
48. Total Term Liabilities/Tangible Net Worth 0.27 0.23 0.19 0.14 0.10
 FORM - IV
Comparative statement of Current assets & Current Liabilities

THE UNIQUE PRINT & PACK

I. CURRENT ASSETS March 31' 23 March 31' 24 March 31' 25 March 31' 26 March 31' 27
Last Current Following Following Following
Provisional Estimated Projected Projected Projected
1 2 3 4 5
1.Raw materials including stores & other items used in
the process of manufacturing
(a) Imported : Amount - - - - -
: Month's consumption - - - - -
(b) Indigenous : Amount - - - - -
: Month's consumption - - - - -
2. Other consumable spares, excldg. those included in(1) above
(a) Imported : Amount - - - - -
: Month's consumption - - - - -
(b) Indigenous : Amount - - - - -
: Month's consumption - - - - -
3. Stocks-in-process : Amount - - - - -
: Month's cost of Sales - - - - -
4. Finished goods : Amount 107.30 80.00 88.00 96.80 106.48
: Month's cost of Sales (3.42) (2.09) (1.91) (1.75) (1.59)
5. Receivables other than export & defered receivables
( Incldg. bills purchased & discounted by bank)
: Amount 40.61 64.00 47.55 60.89 68.48
: Month's Domestic Sales( includg. defered payment sales) (1.22) (1.60) (0.99) (1.06) (0.99)
6. Export receivables(incldg. bills purchased & disc.)
: Amount 0.00 1.00 1.01 1.11 1.52
: Month's export Sales - (3.00) (2.64) (2.52) (3.00)
7. Advance to suppliers of materials & stores/spares,consumables 0.00 0.00 0.00 0.00 0.00
8. Other current assets includg. cash & bank balances & defered 0.00 0.00 0.00 0.00 0.00
receivables due within one year(speciy major items)
: Cash & bank balances 0.00 0.00 0.00 0.00 0.00
: Investment except long-term investment of def. receivales 0.00 0.00 0.00 0.00 0.00
: Others 0.00 0.00 0.00 0.00 0.00
9. TOTAL CURRENT ASSETS 147.91 145.00 136.56 158.80 176.48

II. CURRENT LIABILITIES

(Other than bank borrowing for working capital)

10. Creditors for purchase of raw materials,stores & consumable

spares : Amount 35.06 33.27 25.00 42.00 55.00
: Month's purchase (1.43) (0.94) (0.54) (0.76) (0.82)
11. Advance from customers - - - - -
12. Statutory liabilities - - - - -
13. Other current liabilities-specify major items
a) S.Creditors for Capital Goods - - - - -
b) Dividend payable - - - - -
c) Instalments of TL, DPS & public deposits - - - - -
d) Other current liabilities & provisions 0.52 0.42 0.33 0.27 0.21
14. TOTAL 35.58 33.68 25.33 42.27 55.21
 FORM - V
ASSESSED BANK FINANCE - PROJECTED BALANCE SHEET METHOD (Rs. in Lacs)
THE UNIQUE PRINT & PACK 2ND METHOD
March 31' 23 March 31' 24 March 31' 25 March 31' 26 March 31' 27
Last Current Following Following Following
PARTICULARS
Provisional Estimated Projected Projected Projected
1 2 3 4 5
1. Total Current Assets 152.59 150.62 143.30 166.89 186.19
2. Other Current Laibilities 35.58 33.68 25.33 42.27 55.21
3. Working Capital Gap 117.01 116.93 117.97 124.62 130.97
4. Net Working Capital (Actual/Projected) 37.01 36.93 37.97 44.62 50.97
5. Assessed Bank Finance 80.00 80.00 80.00 80.00 80.00
5. NWC/TCA (%) 24.25 24.52 26.50 26.74 27.38
6. OCL/TCA (%) 23.32 22.36 17.68 25.33 29.65
7. S.Creditors/TCA (%) 22.98 22.09 17.45 25.17 29.54
8. ABF/TCA (%) 52.43 53.12 55.83 47.94 42.97
9. Inventory/N.Sales (Days) 0.00 0.00 0.00 0.00 0.00
10. Receivables/G.Sales (Days) 37.05 0.00 30.13 32.15 30.13
11. S.Creditors/Purchases (Days) 43.54 28.65 16.53 23.08 25.05

(A) Working Capital Gap 117.01 116.93 117.97 124.62 130.97

M
36.98 36.00 33.89 39.42 43.74
NWC (25% of CA excl. Export receivables)
(C) Actual/Projected NWC 37.01 36.93 37.97 44.62 50.97
(D) Item A Minus Item B 80.03 80.93 84.08 85.20 87.23
(E) Item A Minus Item D 80.00 80.00 80.00 80.00 80.00
(F) Eligible Credit (Item D or E whichever is lower) 80.00 80.00 80.00 80.00 80.00
(G) Excess Borrowings representing shortfall in NWC (B-C) 0.00 0.00 0.00 0.00 0.00
 FORM - VI FUND FLOW STATEMENT (Rs. lacs).
THE UNIQUE PRINT & PACK
March 31' 23 March 31' 24 March 31' 25 March 31' 26 March 31' 27
Last Current Following Following Following
PARTICULARS
Provisional Estimated Projected Projected Projected
1 2 3 4 5

1. SOURCES
a) Net profit (after tax) 10.30 12.16 14.67 17.50 18.65
b) Depreciation 1.63 1.41 1.20 1.02 0.86
c) Increase in capital
d) Increase in term liabilities,including public deposits 9.90 0.00 0.00 0.00 0.00
e) Decrease in : i ) Fixed assets 0.00 1.63 1.41 1.20 1.02
ii) Other non-current assets 0.00 0.00 0.00 0.00 0.00
f) Others 26.20 0.00 0.00 0.00 0.00
g) TOTAL 48.03 15.20 17.28 19.71 20.53

2. USES
a) Net loss
b) Decrease in term liabilities,including public deposits 0.00 1.49 1.26 1.07 0.91
c) Increase in : i ) Fixed asset 11.02 0.00 0.00 0.00 0.00
ii ) Depreciation adjustment 0.00 1.63 1.41 1.20 1.02
iii) Other non-current assets 0.00 0.00 0.00 0.00 0.00
d) Dividend payment 0.00 0.00 0.00 0.00 0.00
e) Others 0.00 12.16 13.57 10.79 12.25
f) TOTAL 11.02 15.28 16.24 13.06 14.18
3. Long term surplus / deficit 37.01 (0.08) 1.03 6.65 6.35
4. Increase / Decrease in current assets* 107.30 (26.30) 8.01 8.90 10.09
(as per details given below)
5. Increase / Decrease in current liabilities 35.58 (1.90) (8.35) 16.93 12.95
other then bank borrowings
6. Increase / Decrease in working capital gap 71.72 (24.40) 16.36 (8.03) (2.86)
7. Net surplus(+) / deficit(-) (34.71) 24.33 (15.33) 14.69 9.21
8. Increase / Decrease in Bank borrowings 80.00 - - - -
INCREASE / DECREASE IN NET SALES 400.95 84.10 96.71 116.01 139.17

*Break-up of (4) 45.29 24.33 (15.33) 14.69 9.21

i ) Increase / decrease in Raw materials - - - - -
ii ) Increase / decrease in Stock -in-process - - - - -
iii ) Increase / decrease in Finished goods 107.30 (27.30) 8.00 8.80 9.68
iv) Increase / decrease in Receivables (a) Domestic - - - - -
(b) Export - 1.00 0.01 0.10 0.41
v ) Increase / decrease in Stores & spares - - - - -
vi) Increase / decrease in Other current assets - - - - -
Total 107.30 (26.30) 8.01 8.90 10.09
 PERFORMANCE AND FINANCIAL INDICATORS.

PARTICULARS March 31' 23 March 31' 24 March 31' 25 March 31' 26 March 31' 27
Last Current Following Following Following
Provisional Estimated Projected Projected Projected
Net Sales 400.95 485.05 581.76 697.77 836.94
PBT 10.30 12.16 14.67 17.50 18.65
PAT 10.30 12.16 14.67 17.50 18.65
PAT/N.Sales (%) 2.57 2.51 2.52 2.51 2.23
Paidup Capital 36.50 36.50 37.60 44.31 50.71
TNW 36.50 36.50 37.60 44.31 50.71
TOL/TNW 3.44 3.35 2.99 2.90 2.77
CR 1.32 1.32 1.36 1.36 1.38
PBT/TTA(%) 6.36 7.67 9.78 10.13 9.76
N.Sales/TTA (times) 2.48 3.06 3.88 4.04 4.38
Optg. Exp/N.Sales (%) 97.43 97.49 97.48 97.49 97.77
BB/TTA (%) 49.39 50.44 53.30 46.34 41.87
Inv+Rec/N.Sales (Days) 36.97 48.16 29.83 31.85 29.86
TTA 161.98 158.60 150.09 172.65 191.09
Optg.Exp 390.65 472.89 567.09 680.28 818.29
Inv+Rec 40.61 64.00 47.55 60.89 68.48
BB 80.00 80.00 80.00 80.00 80.00
 ASSESSMENT OF WORKING CAPITAL REQUIREMENTS UNDER PBS METHOD

Particulars March 31' 23 March 31' 24 March 31' 25 March 31' 26 March 31' 27
Total Current Assets 152.59 150.62 143.30 166.89 186.19
Other Current Liabilities 35.58 33.68 25.33 42.27 55.21
Working Capital Gap 117.01 116.93 117.97 124.62 130.97
NWC(Actual/Proj) 37.01 36.93 37.97 44.62 50.97
ABF 80.00 80.00 80.00 80.00 80.00
NWC/TCA (%) 24.25 24.52 26.50 26.74 27.38
OCL/TCA (%) 23.32 22.36 17.68 25.33 29.65
S.Creditors/TCA (%) 22.98 22.09 17.45 25.17 29.54
ABF/TCA (%) 52.43 53.12 55.83 47.94 42.97
Inventories/N.Sales (Days) 0.00 0.00 0.00 0.00 0.00
Receivables/G.Sales (Days) 36.97 48.16 29.83 31.85 29.86
S.Crs/Purchases (Days) 43.54 0.00 16.53 23.08 25.05
PBDIT/Intt (Times) 0.00 0.00 2.98 3.31 3.44
PAT/N.Sales (%) 2.57 2.51 2.52 2.51 2.23
ROCE (%) 12.30 13.60 15.90 15.36 14.40
N.Sales 400.95 485.05 581.76 697.77 836.94
G.Sales 400.95 485.05 581.76 697.77 836.94
Receivables 40.61 64.00 47.55 60.89 68.48
Inventory 0.00 0.00 0.00 0.00 0.00
Purchases 293.91 423.86 552.01 664.35 801.25
S.Creditors 35.06 33.27 25.00 42.00 55.00
PBDIT 19.93 21.57 23.87 26.51 27.52
Interest 8.00 8.00 8.00 8.00 8.00
TTA 161.98 158.60 150.09 172.65 191.09
Cash Accruals 11.93 13.57 15.87 18.51 19.52
PBT/NS (%) 2.57 2.51 2.52 2.51 2.23
 RATIO ANALYSIS

2019-20 2020-21 2021-22 2022-23 2023-24

Net Sales 400.95 485.05 581.76 697.77 836.94

(Exports) 0.00 4.00 4.60 5.29 6.08
Operating Profit 10.30 12.16 14.67 17.50 18.65
PBT 10.30 12.16 14.67 17.50 18.65
PBT/Net Sales (%) 2.57 2.51 2.52 2.51 2.23
PAT 10.30 12.16 14.67 17.50 18.65
Cash Accruals 11.93 13.57 15.87 18.51 19.52
PBDIT 19.93 21.57 23.87 26.51 27.52
PUC 36.50 36.50 37.60 44.31 50.71
TNW 36.50 36.50 37.60 44.31 50.71
Adjusted TNW 36.50 36.50 37.60 44.31 50.71
TOL/TNW 3.44 3.35 2.99 2.90 2.77
TOL/ adjusted TNW 3.44 3.35 2.99 2.90 2.77
Current Ratio 1.32 1.32 1.36 1.36 1.38
 Provisional Estimated Projected Projected Projected
THE UNIQUE PRINT & PACK
March 31' 23 March 31' 24 March 31' 25 March 31' 26 March 31' 27

A. Turnover 400.95 485.05 581.76 697.77 836.94

B. 25% of (A) 100.24 121.26 145.44 174.44 209.24
C. Margin Required at 5% of (A) 20.05 24.25 29.09 34.89 41.85
D. Existing NWC 37.01 36.93 37.97 44.62 50.97
E. (B-C) 80.19 97.01 116.35 139.55 167.39
F. (B-D) 80.19 84.33 107.47 129.82 158.26
G. Eligible Bank Finance (E or F, whichever is lower) 80.19 84.33 107.47 129.82 158.26

H. (C-D) Additional margin to be brought in 0.00 0.00 0.00 0.00 0.00