MOCK PROJECTION OF

FINANCIAL STATEMENT

ANBARASAN S - 14MBA1040

MBA 1st Year

VITBS.

DISCLAIMER

THE REPORT WHICH HAS BEEN PREPARED AS AN ASSIGNMENT FOR CLASS PURPOSE FOR THE MBA PROGRAM AT VIT

(CHENNAI CAMPUS) AS A PART OF THE COURSE.ALL THE DATA HAS BEEN TAKEN FROM THE COMPANY WEBSITE AND FEW

OTHER SOURCES BASED ON INTERNET,THEREFORE SOME VALUES ARE MODIFIED ,NOT ALL THE VALUES BASED ON BALANCE

SHEET. SO I AM NOT RESPONSIBLE FOR ANY LIABILITY .

OBJECTIVE

To project the Profit & loss A/c.

Projection of Balance Sheet.

Cash Flow / Fund Flow Statement.

PROPOSAL OF FIXED

INVESTMENT COST

COST OF OPERATION

PROJECTED PROFIT &

LOSS A/C

PROJECTED BALANCE SHEET INDIAN RUPEES (in million rupees) 2014 2015 2016 2017 2018

TOTAL ASSETS 100000731.7 114784151.2 129715337.6 144795836.5 160027141.2

Total current assets 67179501.7 81962921.21 96894107.57 111974606.5 127205911.2

Total fixed assets, net of depreciation 32821230 32821230 32821230 32821230 32821230

TOTAL LIABILITIES 100000731.7 114784151.2 129715337.6 144795836.5 160027141.2

Total current liabilities 0 0.324923196 0.326621917 0.329889931 0.33318883

Total long-term debt 731.7 725.6025 652.4325 579.2625 506.0925

Total equity capital 100000000 100000000 100000000 100000000 100000000

Reserves, retained profit brought forward 0 0 14783425.28 29714684.81 44795256.94

Retained profit 0 14783425.28 14931259.53 15080572.13 15231377.85

Net worth 100000000 114783425.3 129714684.8 144795256.9 160026634.8

Equity to total liabilities (%) 9.99993E-05 8.712E-05 7.70919E-05 6.90628E-05 6.24894E-05

Net worth to total liabilities (%) 9.99993E-05 9.99994E-05 9.99995E-05 9.99996E-05 9.99997E-05

Long-term debt to net worth 7E-12 6E-12 5E-12 4E-12 3E-12

Current assets to current liabilities 0 252.2532162 296.6552535 339.4302041 381.7832405

PROJECTED BALANCE SHEET

(CONT.) INDIAN RUPEES (in million rupees) 2019 2020 2021 2022 2023 2024

TOTAL ASSETS 175410759.7 190948215.1 206641045.7 222490805.4 238499063.4 254667404.8

Total current assets 142589529.7 158126985.1 173819815.7 189669575.4 205677833.4 221846174.8

Total fixed assets, net of depreciation 32821230 32821230 32821230 32821230 32821230 32821230

TOTAL LIABILITIES 175410759.7 190948215.1 206641045.7 222490805.4 238499063.4 254667404.8

Total current liabilities 0.336520718 0.339885926 0.343284785 0.346717633 0.350184809 0.353686657

Total long-term debt 432.9225 359.7525 286.5825 213.4125 140.2425 67.0725

Total equity capital 100000000 100000000 100000000 100000000 100000000 100000000

Reserves, retained profit brought forward 60026634.79 75410326.42 90947854.96 106640758.8 122490591.7 138498922.9

Retained profit 15383691.63 15537528.54 15692903.83 15849832.87 16008331.2 16168414.51

Net worth 175410326.4 190947855 206640758.8 222490591.7 238498922.9 254667337.4

Equity to total liabilities (%) 5.7009E-05 5.23702E-05 4.83931E-05 4.49457E-05 4.19289E-05 3.92669E-05

Net worth to total liabilities (%) 9.99998E-05 9.99998E-05 9.99999E-05 9.99999E-05 9.99999E-05 1E-04

Long-term debt to net worth 2E-12 2E-12 1E-12 0 0 0

Current assets to current liabilities 423.7169419 465.2354604 506.3429066 547.0433505 587.3408217 627.2393102

CASH FLOW STATEMENT

INDIAN RUPEES (in million rupees) Construction 2014 Production 2015 Production 2016 Production 2017 Production 2018

TOTAL CASH INFLOW 100000731.7 14783542.02 14931377.12 15080690.89 15231497.8

Inflow funds 100000731.7 0.324923196 0.001698721 0.003268014 0.003298899

Inflow operation 0 14783541.7 14931377.12 15080690.89 15231497.8

TOTAL CASH OUTFLOW 32821230 123.8131823 190.7656687 191.94344 193.1311744

Increase in fixed assets 32821230 0 0 0 0

Increase in current assets 0 1.295355793 0.011138982 0.013064948 0.013195597

Operating costs 0 116.4203265 117.5845298 118.7603751 119.9479788

Loan repayment 0 6.0975 73.17 73.17 73.17

SURPLUS (DEFICIT) 67179501.7 14783418.21 14931186.35 15080498.95 15231304.67

CUMULATIVE CASH BALANCE 67179501.7 81962919.91 96894106.26 111974605.2 127205909.9

Local surplus (deficit) 67179501.7 14783418.21 14931186.35 15080498.95 15231304.67

Local cumulative cash balance 67179501.7 81962919.91 96894106.26 111974605.2 127205909.9

Net flow of funds 100000731.7 -5.772576804 -73.16830128 -73.16673199 -73.1667011

CASH FLOW STATEMENT (CONT.)

INDIAN RUPEES (in million rupees) Production 2019 Production 2020 Production 2021 Production 2022 Production 2023 Production 2024 Scrap

TOTAL CASH INFLOW 15383812.78 15537650.91 15693027.42 15849957.69 16008457.27 16168541.84 32821231.41

Inflow funds 0.003331888 0.003365207 0.003398859 0.003432848 0.003467176 0.003501848 0

Inflow operation 15383812.78 15537650.9 15693027.41 15849957.69 16008457.26 16168541.84 0

TOTAL CASH OUTFLOW 194.3307862 195.542394 196.766118 198.0020791 199.2503999 200.5112039 67.42618666

Increase in fixed assets 0 0 0 0 0 0 0

Increase in current assets 0.013327553 0.013460829 0.013595437 0.013731391 0.013868705 0.014007392 0

Operating costs 121.1474586 122.3589332 123.5825225 124.8183477 126.0665312 127.3271965 0

Loan repayment 73.17 73.17 73.17 73.17 73.17 73.17 67.42618666

SURPLUS (DEFICIT) 15383618.45 15537455.36 15692830.65 15849759.69 16008258.02 16168341.33 32821163.99

CUMULATIVE CASH BALANCE 142589528.3 158126983.7 173819814.3 189669574 205677832 221846173.4 254667337.4

Local surplus (deficit) 15383618.45 15537455.36 15692830.65 15849759.69 16008258.02 16168341.33 32821163.99

Local cumulative cash balance 142589528.3 158126983.7 173819814.3 189669574 205677832 221846173.4 254667337.4

Net flow of funds -73.16666811 -73.16663479 -73.16660114 -73.16656715 -73.16653282 -73.16649815 -67.42618666

ASSUMPTIONS

Values of Raw material has been decreased.

Labor cost has been decreased.

Sources of funds has been increased by 100 times equity capital to eliminate lack of funds error.

(As Assumption)

INTERNAL RATE OF RETURN

(IRR)