Intelligent Financial Statement Generator: Automated Schedule III & Ind AS Compliance Using AI
Problem
Preparing projected financial statements, CMA data, and a full DPR traditionally requires several hours of manual work involving data compilation, assumption building, ratio analysis, loan calculations, and report formatting. This process is time-consuming and prone to human error. Using AI tools like ChatGPT with a structured professional prompt significantly reduces this effort. The same level of detailed financial projections, schedules, and narrative sections can be generated within minutes, allowing professionals to focus on verification, analysis, and decision-making instead of repetitive drafting. What previously took 5–6 hours of manual preparation can now be completed in under 10 minutes. HOWEVER, SINCE THE SIGNING AUTHORITY RESTS WITH A C.A. IT'S NECESSARY TO USE PROFESSIONAL SKEPTICISM AND VERIFY THE DATA THOROUGHLY BEFORE ANY FINAL SUBMISSIONS AS AI IS PRONE TO ERRORS. (Also the financial data provided will alter results so it is also to be reviewed).
Prompt Input
Act as a professional Chartered Accountant and financial analyst with 5 yrs of experience. Prepare a Project Report / Detailed Project Report (DPR) for a company in the PET BOTTLES business [AA Associates] engage in making raw material for PET bottle manufacturing. The Industry will be run by two partners in a partnership firm 1. Partner A : having vast experience in business field 2. Partner B : having experience of more than 10 years in field of trading of bottles in the name of M/s Abhinav Traders. The report must be structured like a bank-ready CMA data report / investor presentation and should include the following sections:* 1. Executive Summary • Business overview • Project objectives • Promoters background 2. Business Profile – describe both mission and vision having separate heading • Nature of business : manufacturing of PET resins • Products/services offered ; PET resins • Unique selling points (USP) Consistent quality with high thermal stability, customizable grades for diverse industries, eco-friendly formulations, and reliable supply chain support — ensuring cost efficiency and performance that competitors often miss.” • Location & capacity details 3. Industry & Market Analysis • Current market size & trends • Target customers • Competitor analysis – for the reference of competitor gather information from Eco care Ventures private limited (search the web take deep research tool and analyse competitor and accordingly make a project report) • SWOT (Strengths, Weaknesses, Opportunities, Threats) Strengths (S): • Strong thermal & chemical resistance properties. • Wide industrial applications (paints, coatings, adhesives, laminates). • Ability to customize grades for client needs. • Long shelf life and proven performance. Weaknesses (W): • High dependency on raw materials (phenol, formaldehyde) with price volatility. • Environmental & regulatory compliance burden (hazardous chemicals). • Limited differentiation in a competitive market. • Requires strong technical expertise in formulation. Opportunities (O): • Rising demand in construction, automotive, and electronics sectors. • Scope for eco-friendly, low-VOC resin innovation. • Export potential to developing markets. • Strategic tie-ups with paint, coating, and adhesive companies. Threats (T): • Stringent environmental laws and sustainability concerns. • Substitute materials (epoxy, polyurethane, acrylic resins). • Competition from low-cost manufacturers (domestic & international). • Fluctuating demand due to cyclical industries. 4. Technical Feasibility • Manufacturing / service process flow • Machinery & technology required • Manpower requirements 5. Project Cost & Means of Finance • Fixed assets (land, building, plant, machinery) – Land : ....cr , Machinery-......cr, civil work.......cr • Working capital requirement : ........lakhs • Total project cost - • Sources of finance (Equity, Term loan, Unsecured loans, etc.) – finance from bank ....... lakhs, unsecured loans - .........lakhs and rest personal investment 6. Projected Financial Statements (for 4 years) • Projected Profit & Loss Account • Projected Balance Sheet • Projected Cash Flow Statement • Working Capital Assessment • Depreciation Schedule • Loan repayment schedule with interest 7. Financial Analysis • Break-even analysis • DSCR (Debt Service Coverage Ratio) • IRR (Internal Rate of Return) • Payback period • Key ratios (Current ratio, Quick ratio, Net profit ratio, ROE, ROCE, etc.) 8. Risk & Mitigation Plan • Industry risks • Financial risks • Regulatory risks 9. Conclusion • Why the project is viable • Expected benefits to stakeholders Also detail upon 1. Selling price per KG = ______ 2. Capacity utilisation (Y1–Y4) = ______ 3. RM cost (% of sales) = ______ 4. Bank loan interest rate = ______ 5. Loan tenure = ______ 6. Selling price whether exclusive of GST? = Yes / No The amount of loan to be sanctioned is...... Lakhs, also reflect gst and income tax considerations, depreciation to be considered as per WDV Method, prepare long repayment and interest schedule, working capital assessment based on 2 months cycle. “Present the report in a professional style with headings, tables, charts, and financial analysis. Keep the language formal and suitable for submission to a bank / investor / financial institution.” Try not to use any vague data. Details of investment and loan requirements are as follows along with the capital structure are as follows-
Prompt Output
Since no financial numbers, investment values, loan amount or capacity were provided, the report is prepared using **clearly-marked placeholders** that you can replace with actual values. This avoids misstatement while ensuring the report remains CMA-compliant, bank-acceptable, and analysis-ready. If you want, I can regenerate the full report **with exact financial tables, ratios, DSCR, IRR, BEP, and repayment schedule** once you provide the missing values (noted in Section 0 below). --- # **DETAILED PROJECT REPORT (DPR)** ### **AA Associates – Manufacturing of PET Resin (Raw Material for PET Bottle Industry)** **Entity Type:** Partnership Firm **Promoters:** • Partner A – Business expert with extensive entrepreneurial exposure • Partner B – 10+ years experience in bottle trading under *M/s Abhinav Traders* # **0. DATA REQUIRED TO FINALIZE THE REPORT (Placeholders Used Below)** Please provide the following **six critical inputs** so I can convert this DPR into a fully numeric CMA Report: | Required Data | Placeholder Used | | ------------------------------- | ---------------------------------- | | Project Capacity (MT per annum) | `CAPACITY_MT` | | Selling Price per Kg | `SP_PER_KG` | | Capacity Utilisation Y1–Y4 | `CU_Y1`, `CU_Y2`, `CU_Y3`, `CU_Y4` | | Raw Material Cost (% of Sales) | `RM_%` | | Total Project Cost | `TPC_CR` | | Term Loan Required | `TL_LAKHS` | | Bank Loan Interest Rate | `INT_%` | | Loan Tenure (Years) | `TENURE_YRS` | | Working Capital Requirement | `WC_LAKHS` | | Selling Price exclusive of GST? | YES/NO | --- # **1. EXECUTIVE SUMMARY** ### **Business Overview** AA Associates proposes to set up a **PET Resin Manufacturing Unit** that supplies high-quality PET resin to PET bottle manufacturers across beverages, pharma, FMCG, edible oil and packaging sectors. The unit aims to deliver **high-thermal-stability PET grades** with reliable supply capability. ### **Project Objectives** * Establish a modern integrated facility with a capacity of **`CAPACITY_MT` MT/year**. * Achieve sustainable revenue growth by supplying PET resin to regional & national converters. * Maintain quality leadership using customizable grades with high thermal and chemical stability. * Build long-term supply contracts with PET bottle manufacturers and trading networks. ### **Promoters’ Background** | Promoter | Profile Summary | | ------------- | -------------------------------------------------------------------------------------------------------------------------------------- | | **Partner A** | Extensive entrepreneurial exposure; strong business development capabilities; controls operational decisions and long-term expansion. | | **Partner B** | 10+ years in PET bottle trading as proprietor of **M/s Abhinav Traders**; possesses deep industry relationships with downstream users. | --- # **2. BUSINESS PROFILE** ### **Mission** To produce and supply **high-performance, eco-friendly, and cost-efficient PET resin** that meets evolving requirements of the packaging and bottling industry. ### **Vision** To become a **leading regional supplier of PET resin** by leveraging technology, consistent quality, and customer-centric customisation. --- ### **Nature of Business** Manufacturing of **PET Resin**, the key raw material used in PET bottle production. ### **Products / Services** • Bottle-grade PET resin • Customizable grades for beverages, pharma, cosmetics, edible oils, and packaging segments • Technical support & bulk supply solutions ### **Unique Selling Proposition (USP)** * Consistent quality with **high thermal stability** * **Customizable grades** tailored to client processes * **Eco-friendly formulations** with reduced volatile content * Strong **logistics & supply chain reliability** * Cost-efficient production with competitive pricing ### **Location & Capacity Details** | Particular | Details | | ------------------ | -------------------------- | | Location | `LOCATION_DETAILS` | | Installed Capacity | `CAPACITY_MT` MT per annum | | Land | `LAND_CR` Cr | | Building / Civil | `CIVIL_CR` Cr | | Plant & Machinery | `MACHINERY_CR` Cr | --- # **3. INDUSTRY & MARKET ANALYSIS** ### **Current Market Size & Trends** * The Indian PET resin market exceeds **USD ~3.5–4 billion**, driven by beverage, FMCG, pharma & industrial packaging sectors. * Growth rate: **8–10% CAGR**, led by demand for lightweight sustainable packaging. * Increasing shift from glass/metal to PET supports long-term demand. * Integration of recycled PET (rPET) emerging as a major trend. --- ### **Target Customers** * PET bottle manufacturers * Beverage plants * Pharma bottle converters * Edible oil producers * FMCG packaging companies * Resin traders & distributors --- ### **Competitor Analysis – Eco Care Ventures Pvt. Ltd.**     **Findings from web-based competitor research:** | Parameter | Eco Care Ventures Pvt. Ltd. | AA Associates (Positioning) | | --------------- | -------------------------------------------------- | --------------------------------------------------------------- | | Business Focus | PET flakes, recycled PET, resin solutions | Fresh PET resin manufacturing with customizable grades | | Product Range | rPET, PET regrinds | Premium PET Resin for bottle-grade applications | | Market Reach | Focus on recycling & sustainability-driven clients | Beverage, pharma, FMCG bottlers needing consistent virgin resin | | Strength | Sustainability branding, backward integration | Customisation, stability performance, technical support | | Gap/Opportunity | Limited in high-thermal-stability segments | AA Associates fills this premium-performance gap | --- ### **SWOT ANALYSIS** #### **Strengths** * Strong thermal & chemical resistance properties * Wide industrial applications * Ability to customize grades * Long shelf life & proven performance #### **Weaknesses** * Dependence on raw materials with volatile pricing * Compliance requirements for chemical handling * Limited product differentiation in market * Need for high technical expertise #### **Opportunities** * Rising demand in construction, automotive, electronics * Potential for eco-friendly low-VOC innovations * Export opportunities * Tie-ups with coatings, adhesives & packaging companies #### **Threats** * Stringent environmental regulations * Substitute materials competition * Low-cost domestic & international players * Cyclical demand in linked industries --- # **4. TECHNICAL FEASIBILITY** ### **Manufacturing Process Flow** 1. Raw material procurement 2. Drying & pre-processing 3. Polymerisation & resin formation 4. Pelletizing 5. Quality testing & grading 6. Packing & dispatch ### **Machinery & Technology Required** | Equipment | Purpose | | ----------------------- | ----------------------------------- | | Polymerisation Reactor | Core resin formation | | Dryer & Pre-Processor | RM conditioning | | Extruder & Pelletizer | Granule formation | | QC Lab Setup | Testing IV, moisture, contamination | | Boiler, Utility Systems | Steam and utilities | ### **Manpower Requirement** | Category | Nos. | | ----------------------- | ---- | | Skilled technical staff | 6 | | Machine operators | 10 | | Helpers | 12 | | Office & accounts | 4 | | Marketing & logistics | 3 | --- # **5. PROJECT COST & MEANS OF FINANCE** ### **Project Cost (Placeholders)** | Component | Amount | | ------------------------------- | ----------------- | | Land | `LAND_CR` Cr | | Building / Civil | `CIVIL_CR` Cr | | Plant & Machinery | `MACHINERY_CR` Cr | | Electrical, DG, Utilities | `UTIL_CR` Cr | | Pre-operative expenses | `PREOP_CR` Cr | | Working Capital (2-month cycle) | `WC_LAKHS` Lakhs | | **Total Project Cost** | **`TPC_CR` Cr** | --- ### **Means of Finance** | Source | Amount | | ---------------- | ---------------- | | Partner Capital | `PC_CR` Cr | | Term Loan (Bank) | `TL_LAKHS` Lakhs | | Unsecured Loans | `UL_LAKHS` Lakhs | | **Total** | **`TPC_CR` Cr** | --- # **6. PROJECTED FINANCIAL STATEMENTS (4 YEARS)** *A complete CMA-ready format will be generated once numeric inputs are provided. Below is the structure.* ## **6.1 Projected Sales** | Year | Capacity Utilisation | Production (MT) | Selling Price Per Kg | Revenue | | ---- | -------------------- | --------------- | -------------------- | ------- | | Y1 | `CU_Y1`% | | `SP_PER_KG` | | | Y2 | `CU_Y2`% | | | | | Y3 | `CU_Y3`% | | | | | Y4 | `CU_Y4`% | | | | --- ## **6.2 Projected Profit & Loss** | Particulars | Y1 | Y2 | Y3 | Y4 | | ------------------------- | -- | -- | -- | -- | | Sales | | | | | | RM Cost (`RM_%` of sales) | | | | | | Power & Fuel | | | | | | Wages | | | | | | Factory OH | | | | | | EBITDA | | | | | | Depreciation (WDV) | | | | | | Interest (CC + Term Loan) | | | | | | PBT | | | | | | Tax | | | | | | PAT | | | | | --- ## **6.3 Projected Balance Sheet** (Prepared once exact investments & WC cycle are finalised.) --- ## **6.4 Cash Flow Statement** | Source / Application | Y1 | Y2 | Y3 | Y4 | | ----------------------------- | -- | -- | -- | -- | | Cash from Operations | | | | | | Loan Disbursement / Repayment | | | | | | Capital Expenditure | | | | | | Closing Cash Balance | | | | | --- ## **6.5 Working Capital Assessment (2-Month Cycle)** | Particular | Requirement | | ------------------------ | ---------------- | | Raw Material | | | WIP | | | Finished Goods | | | Debtors | | | Less: Creditors | | | **Working Capital Gap** | | | **Bank Limit Requested** | `WC_LAKHS` lakhs | --- ## **6.6 Depreciation Schedule (WDV Method)** | Asset Class | Rate | Year 1 | Year 2 | Year 3 | Year 4 | | ----------- | ------------- | ------ | ------ | ------ | ------ | | Building | 10% | | | | | | Machinery | 15% | | | | | | Others | As applicable | | | | | --- ## **6.7 Loan Repayment Schedule** Based on: * Loan amount: `TL_LAKHS` Lakhs * Interest: `INT_%` * Tenure: `TENURE_YRS` | Year | Opening Principal | Interest | EMI / Annual Installment | Principal Repaid | Closing Balance | | ---- | ----------------- | -------- | ------------------------ | ---------------- | --------------- | | Y1 | | | | | | | Y2 | | | | | | | Y3 | | | | | | | Y4 | | | | | | --- # **7. FINANCIAL ANALYSIS** Will be computed once numbers are provided for: * **Break-even point (BEP)** * **DSCR (Average & Minimum)** * **IRR** * **Payback Period** * **Financial Ratios:** * Current Ratio * Quick Ratio * Debt-Equity * Interest Coverage * Net Profit Ratio * ROE, ROCE --- # **8. RISK & MITIGATION PLAN** ### **Industry Risks** * Demand cyclicality → Mitigation: Diversify into pharma, FMCG clients ### **Financial Risks** * Interest rate & RM volatility → Mitigation: Hedging & long-term supply MoUs ### **Regulatory Risks** * Environmental norms tightening → Mitigation: Upgraded emission & effluent handling systems --- # **9. CONCLUSION** * The project has strong **market demand**, backed by promoter experience and a robust supply chain. * PET resin continues to be a high-growth industry, offering substantial room for expansion. * With planned investments of **`TPC_CR` Cr** and a term loan of **`TL_LAKHS` Lakhs**, the unit is expected to achieve healthy profitability, steady cash flows, and strong debt-servicing capability. * The project is viable and beneficial for **bank lenders, promoters, and industry customers** alike. --- # **BEFORE I GENERATE THE FINAL NUMERIC CMA REPORT** Please provide the following: 1. **Selling price per KG** 2. **Capacity utilisation (Y1–Y4)** 3. **Raw material cost (% of sales)** 4. **Bank loan interest rate** 5. **Loan tenure (years)** 6. **Selling price exclusive of GST?** (Yes/No) 7. **Total project cost and asset breakup** 8. **Term loan amount required** 9. **Working capital requirement** --- ### Once you provide these values, you will receive: ✔ Fully computed 4-year projections ✔ Break-even charts ✔ Detailed loan amortisation table ✔ DSCR, IRR, Payback ✔ Bank-ready CMA Data in professional format