Puppala Chandra Prabhas

Profit and Loss Account Particulars REVENUE FROM OPERATIONS a.) Sales of Product i. Export Sales ii. Domestic Sales (All amounts in Indian Rupees except as otherwise stated- Audited Audited Estimated Projected Projected - Projected - Projected 30,710 13,28,000 92,07,620 8,90,550 34,20,000 22,80,000 1,71,60,000 1,14,40,000 9,33,30,000 6,22,20,000 15,40,02,000 10,26,68,000 33,04,62,000 22,03,08,000 13,58,710 1,00,98,170 57,00,000 2,86,00,000 15,55,50,000 25,66,70,000 55,07,70,000 - 3,27,800 30,508 - 1,15,500 - 4,43,300 30,508 13,58,710 1,05,41,470 57,30,508 1,74,340 - 36,000 - 3,26,910 TOTAL 15,33,050 1,05,77,470 57,30,508 2,86,00,000 15,55,50,000 25,66,70,000 55,07,70,000 Cost of Goods Sold Opening Stock (+) Purchases (-) Closing stock 16,02,650 13,51,570 13,79,330 13,79,330 57,29,990 23,10,310 23,10,310 12,10,571 1,00,881 1,00,881 1,54,89,948 12,90,829 12,90,829 8,34,37,277 69,53,106 69,53,106 13,24,16,611 1,10,34,718 1,10,34,718 28,83,82,126 2,40,31,844 15,74,890 116% 47,99,010 46% 34,20,000 60% 1,43,00,000 50% 7,77,75,000 12,83,35,000 50% 50% 15,35,100 17,04,000 1,35,60,000 1,70,54,400 2,82,84,960 3,45,31,464 4,23,76,910 17,010 20,250 1,61,144 2,02,671 3,36,133 4,10,365 5,03,599 15,52,110 17,24,250 1,37,21,144 1,72,57,071 2,86,21,093 3,49,41,829 4,28,80,509 b.) Other Operational revenue i. Sales of design service ii. Revenue from leasing of products Total Revenue from Operations (a+b) Other Income a.) Rent Received b.) Other Income Cost of Goods sold during the year Gross Margin EMPLOYEE BENEFITS EXPENSES a.) Salaries and Wages b.) Employee Benefit Expenses Total Employee Benefits Expenses - - - - - - - - - - - - - 2,86,00,000 - 15,55,50,000 - 25,66,70,000 - 55,07,70,000 - 27,53,85,000 50% ADMINISTRATIVE AND GENERAL EXPENSES a.) Audit fee b.) Bank charges c.) Business Promotion d.) Consultation Expenses e.) Conveyance f.) Electricity Expenses g.) Insurance Expenses h.) Office & stores Maintenance i.) Packing Material j.) Postage, Stamps & Couriers k.) Printing, Postage & Stationery l.) Research Expenses m.) Rent n.) Rates & Taxes o.) Repairs and Maintenance p.) Telephone & Internet charges q.) Travelling expenses TOTAL EXPENSES PBDIT EBDITA % 15,000 3,380 75,570 30,000 9,210 92,350 45,000 13,815 8,55,000 67,500 20,723 42,90,000 2,00,000 31,084 2,33,32,500 4,00,000 46,626 3,85,00,500 8,00,000 69,938 8,26,15,500 1.5 15% 62,160 23,000 17,530 25,830 1,49,920 26,310 20,380 54,400 2,24,880 39,465 11,504 1,97,875 3,37,320 59,198 57,720 28,31,929 5,05,980 88,796 3,13,929 1,56,40,520 7,58,970 1,33,194 5,18,008 2,52,96,233 11,38,455 1,99,792 11,11,557 5,56,69,941 1.5 1.5 - .0 - .0 1,64,590 - 1,16,480 30,140 1,74,720 17,013 2,62,080 85,362 3,93,120 4,64,270 5,89,680 7,66,083 8,84,520 16,43,883 1.5 - .0 2,31,600 1,28,160 1,92,240 2,88,360 4,32,540 6,48,810 9,73,215 1.5 4,620 5,37,600 11,790 36,420 2,13,210 4,25,500 34,400 54,630 3,19,815 3,60,000 51,600 81,945 4,79,723 15,60,000 77,400 1,22,918 7,19,584 17,16,000 1,16,100 1,84,376 10,79,376 33,87,600 1,74,150 2,76,564 16,19,063 37,26,360 2,61,225 - 1,09,157 2,10,423 2,23,690 2,42,456 2,65,723 - - 14,420 17,090 10,310 1,90,010 30,930 2,85,000 92,790 14,30,000 2,78,370 77,77,500 8,35,110 1,28,33,500 25,05,330 2,75,38,500 12,04,180 15,67,200 29,82,643 1,22,32,472 5,23,56,900 8,63,94,672 18,12,99,567 8,70,270 -1,43,93,280 -1,51,89,543 8% -251% -53% -32,02,993 -2% 69,98,499 3% 5,12,04,924 9% -21,86,740 -143% Depreciation & Amortization 1,53,120 2,57,610 5,34,901 10,30,401 14,30,401 16,55,401 19,30,401 Finance cost 4,37,340 4,40,550 4,40,550 4,40,550 4,40,550 4,40,550 4,40,550 -27,77,200 1,72,110 -1,53,68,731 -1,66,60,494 -50,73,944 49,02,548 4,88,33,973 26,500 - 89,570 - 12,74,662 1,26,96,833 36,27,885 1.4% 3,61,37,140 6.6% PBT Deferred Tax Taxation PAT PAT % -28,03,700 -182.9% - - 82,540 -1,53,68,731 -1,66,60,494 0.8% -268.2% -58.3% -50,73,944 -3.3% 3.0 5% BALANCE SHEET (All amounts in Indian Rupees except as otherwise stated- Audited Audited Estimated Projected Particulars I. EQUITY AND LIABILITIES Share Capital Issued, Subscribed & Fully paid 18,90,000 - Projected - Projected - Projected 31,75,670 31,75,670 31,75,670 31,75,670 31,75,670 31,75,670 1,00,23,630 1,00,23,630 1,00,23,630 1,00,23,630 1,00,23,630 1,00,23,630 1,00,23,630 1,00,23,630 1,00,23,630 1,00,23,630 1,00,23,630 1,00,23,630 RESERVES & SURPLUS Securities Premium Opening Opening balance Addition during year Closing balance - Profit and loss Opening balance Amount transferred from P & L Closing balance -34,46,840 -28,03,700 -62,50,540 -62,50,540 82,540 -61,68,000 -61,68,000 -1,53,68,731 -2,15,36,731 -2,15,36,731 -1,66,60,494 -3,81,97,225 -3,81,97,225 -50,73,944 -4,32,71,169 -4,32,71,169 36,27,885 -3,96,43,284 -3,96,43,284 3,61,37,140 -35,06,144 Total -43,60,540 70,31,300 -83,37,431 -2,49,97,925 -3,00,71,869 -2,64,43,984 96,93,156 II. NON - CURRENT LIBILITIES a.) Long Term borrowings Loan from Banks 14,33,420 14,33,420 17,04,230 17,04,230 10,22,538 10,22,538 1,36,338 1,36,338 1,03,610 5,36,000 5,36,000 1,93,180 5,00,000 5,00,000 1,05,92,860 65,17,560 1,74,52,450 4,36,31,125 6,40,00,000 7,70,00,000 6,80,00,000 14,15,910 84,60,000 18,16,860 47,00,700 1,74,52,450 4,36,31,125 6,40,00,000 7,70,00,000 6,80,00,000 2,01,910 11,57,460 8,79,170 23,20,310 50,440 17,78,663 6,45,415 40,14,718 34,76,553 1,44,43,736 55,17,359 2,40,84,441 1,20,15,922 5,83,01,092 6,70,400 11,600 30,000 1,91,150 1,31,400 7,70,570 29,800 60,000 5,56,710 8,13,230 1,90,000 46,199 45,000 1,35,600 11,30,000 9,53,333 2,23,161 67,500 1,70,544 14,21,200 51,85,000 11,46,254 2,00,000 2,82,850 23,57,080 85,55,667 18,95,412 4,00,000 3,45,315 12,74,662 28,77,622 1,83,59,000 40,33,623 8,00,000 4,23,769 1,26,96,833 35,31,409 b.) Deferred Tax Liability c.) Other Long Term Liability Security deposits III. CURRENT LIABILITIES a.) Short Term Borrowings Loan repayable on demand from Banks Loans and advance from related parties b.) Trade Payables c.) Other Current Liabilities Advance received from Customers Statutory Liabilities Audit Fee Payable Payroll statutory liabilities Reimb. of Exp Incurred by director Income Tax Payable Salaries Payable Creditors for Expenses TOTAL I. ASSETS (1) Non-Current Assets a.) Tangible Assets Opening balance Addition during the year Total Fixed assets Opening Accumulated Depreciation Dep.Addition during the year Closing accumulated depreciation b.) Intangible Assets Opening balance Addition during the year Total Fixed assets Opening Accumulated Amortisation Addition during the year Closing accumulated Amortisation c.) Non Current Investments Rent Deposits Other Security Deposits (2) Current Assets (a) Inventories Raw Material WIP FG (b) Trade Receivables (c) Cash and Cash Equivalents (d) Short Term Loans and Advances Balance from Government Authorities Advance To Suppliers TOTAL Working capital movement - - - - - - - - 1,22,910 90,000 2,31,864 11,78,980 52,72,552 87,35,763 1,84,56,458 96,64,720 1,91,45,750 1,19,66,660 2,34,29,671 5,18,48,420 8,01,57,815 14,80,10,170 19,37,650 20,93,060 1,48,430 22,41,490 19,89,000 22,41,490 2,15,220 24,56,710 54,57,829 24,56,710 39,10,000 63,66,710 1,05,21,158 63,66,710 60,00,000 1,23,66,710 1,11,84,487 1,23,66,710 20,00,000 1,43,66,710 1,21,22,816 1,43,66,710 25,00,000 1,68,66,710 1,32,86,145 1,68,66,710 30,00,000 1,98,66,710 1,50,720 1,53,120 3,03,840 27,08,300 23,85,260 3,23,040 27,08,300 - 3,03,840 1,63,870 4,67,710 27,34,570 27,08,300 1,20,000 28,28,300 93,730 93,730 4,67,710 4,41,171 9,08,881 26,40,840 28,28,300 28,28,300 93,730 93,730 1,87,460 9,08,881 9,36,671 18,45,552 25,47,110 28,28,300 28,28,300 1,87,460 93,730 2,81,190 18,45,552 13,36,671 31,82,223 24,53,380 28,28,300 28,28,300 2,81,190 93,730 3,74,920 31,82,223 15,61,671 47,43,894 23,59,650 28,28,300 28,28,300 3,74,920 93,730 4,68,650 47,43,894 18,36,671 65,80,565 22,65,920 28,28,300 28,28,300 4,68,650 93,730 5,62,380 1,50,000 1,50,000 - 1,55,000 1,50,000 5,000 1,60,000 1,50,000 10,000 4,75,000 4,50,000 25,000 4,75,000 4,50,000 25,000 8,50,000 8,25,000 25,000 8,50,000 8,25,000 25,000 29,96,070 13,79,330 23,10,310 23,10,310 1,00,881 1,00,881 12,90,829 12,90,829 69,53,106 69,53,106 1,10,34,718 1,10,34,718 2,40,31,844 2,40,31,844 12,68,640 3,48,100 3,33,930 9,180 15,29,590 13,45,680 1,83,910 96,46,450 13,700 22,96,720 21,66,720 1,30,000 9,50,000 4,62,925 21,94,185 21,66,720 27,465 47,66,667 13,10,757 25,18,151 21,66,720 3,51,431 2,59,25,000 7,97,731 40,59,716 21,66,720 18,92,996 4,27,78,333 52,04,026 58,08,273 28,04,051 30,04,222 9,17,95,000 7,23,412 1,50,57,849 85,15,136 65,42,712 96,64,720 38,22,390 1,91,45,750 1,19,75,850 1,19,66,660 17,63,796 2,34,29,671 1,09,04,555 5,18,48,420 4,46,88,659 8,01,57,815 7,58,60,067 14,80,10,170 15,56,39,949 7,97,79,882 0 Particulars Operating activities Profit before Tax Adjustments for: Depreciation Changes in working capital Receivables Trade payables Other current liabilities Other current assets Tax paid Cash generated from Operations CASH FLOW STATEMENT (All amounts in Indian Rupees except as otherwise stated- Estimated Projected Projected - Projected - Projected -1,53,68,731 -1,66,60,494 -50,73,944 49,02,548 4,88,33,973 5,34,901 10,30,401 14,30,401 16,55,401 19,30,401 86,96,450 -8,28,730 -12,34,827 23,11,964 -58,88,973 -38,16,667 5,94,974 22,36,056 -15,13,914 -1,81,29,644 -2,11,58,333 28,31,139 1,04,29,018 -72,03,843 -1,87,45,562 -1,68,53,333 20,40,806 96,40,705 -58,30,168 -12,74,662 -57,18,705 -4,90,16,667 64,98,563 3,42,16,651 -2,22,46,702 -1,26,96,833 75,19,386 Investing Activities Purchase of assets Rental Security Deposit -39,10,000 -5,000 -60,00,000 -3,15,000 -20,00,000 - -25,00,000 -3,75,000 -30,00,000 - Net Cash used in Investing Activities -39,15,000 -63,15,000 -20,00,000 -28,75,000 -30,00,000 1,09,34,890 -6,81,692 1,02,53,198 2,61,78,675 -8,86,200 2,52,92,475 2,03,68,875 -1,36,338 2,02,32,537 1,30,00,000 1,30,00,000 -90,00,000 -90,00,000 4,49,225 8,47,831 -5,13,026 44,06,295 -44,80,614 13,700 4,62,925 13,10,757 7,97,731 52,04,026 4,62,925 4,62,925 - 13,10,757 13,10,757 - 7,97,731 7,97,731 0 52,04,026 52,04,026 - 7,23,412 7,23,412 -0 Financing Activities Securities Premium Short Term Borrowings Long Term Borrowings Net Cash Generated Cash inflow/(outflow) during the year Movement of Cash and Cash Equivalents At the beginning of the year At the end of the year As per BS 0 Discounted Cash Flow Value Cost of Equity (Ke) Risk free rate (Rf) (31st March 2021) 6.18% https://in.investing.com/rates -bonds/india-10-year-bond-yield-historical-data Sensex as on- -,- Number of Y ears Market rate of return - ER(m) Industry Beta (2022) 15.31% 1.00 Assumed as this is unlisted company Add: Additional Risk Premium (ARP) Cost of Equity (Ke) 3.00% 18.31% Rf + Beta x (ER (M)-Rf) + ARP Yearly Cash Flows Year 0 Free Cash Flows Discount rate Discounting factor FY 26-27 18.31% 18.31% 18.31% 18.31% 18.31% 18.31% 4,22,819 6,65,384 (3,35,718) 24,04,257 (20,38,530) 3,61,37,140 3,68,59,883 7,97,79,882 (30,00,000) 11,36,39,765 71,05,91,853 71,05,91,853 0.45 32,32,95,566 0 Ascertainment of Value per Share NPV of Explicit Period Present Value of Perpetuity Total Add: Surplus cash/ cash equivalent Less: Share Application money pending allotme Business Value 60% Less: Illiquid discount @60% Less: Long Term Borrowings Enterprise value Enterprise value (Rounded off) No of Equity Shares Value per Equity Share 52 FY 25-26 Amount Particulars 40 FY 24-25 - Present Value of Perpetuity ( In Rupees) 28 FY 23-24 Discounted Cash Flows 2% 16 FY 22-23 1.00 Perpetuity Value Particulars PAT of 2026-27 Growth Rate PAT for perpetuity Increase in Net working capital Capital Expenditure Net Cash Flow for Perpetuity Capitalized Value for Perpetuity Total Capitalized Value ( In Rupees) Discounting Factor 4 FY 21-22 (In Rs) 11,18,213 32,32,95,566 32,44,13,779 4,62,925 - 32,48,76,705 19,49,26,023 10,22,538 12,89,28,144 12,00,00,000 3,17,567 377.87 4,49,225 0.94 8,47,831 0.78 (5,13,026) 0.65 44,06,295 0.55 (44,80,614) 0.45