Module: General Practice
Q3: Scenario: "GreenPack Solutions," a packaging firm, has the following financial data for the year ending March 2026:
Investment in Plant & Machinery: Rupees 15 Crore.
Total Annual Turnover: Rupees 80 Crore.
(Export Turnover included in total: Rupees 20 Crore).
Based on the revised April 2025 limits, how is this enterprise classified?
Total Annual Turnover: Rupees 80 Crore.
(Export Turnover included in total: Rupees 20 Crore).
Based on the revised April 2025 limits, how is this enterprise classified?
✅ Correct Answer: B
Correct Option: B. Concept: Applying the 2025 Limits.
Step-by-Step Analysis: 1. Check Investment: The firm has Rupees 15 Crore.
Limit for Micro: Rupees 2.5 Crore (Exceeded). Limit for Small: Rupees 25 Crore. (Within Limit). Status based on Investment: Small.
2. Check Turnover: Total Turnover: Rupees 80 Crore.
Less Exports: Rupees 20 Crore (Exports are excluded). Net Turnover: Rupees 60 Crore.
Limit for Micro: Rupees 10 Crore (Exceeded). Limit for Small: Rupees 100 Crore. (Within Limit). Status based on Turnover: Small.
3. Final Classification: Since it meets the criteria for Small in both categories, it is a Small Enterprise.
Step-by-Step Analysis: 1. Check Investment: The firm has Rupees 15 Crore.
Limit for Micro: Rupees 2.5 Crore (Exceeded). Limit for Small: Rupees 25 Crore. (Within Limit). Status based on Investment: Small.
2. Check Turnover: Total Turnover: Rupees 80 Crore.
Less Exports: Rupees 20 Crore (Exports are excluded). Net Turnover: Rupees 60 Crore.
Limit for Micro: Rupees 10 Crore (Exceeded). Limit for Small: Rupees 100 Crore. (Within Limit). Status based on Turnover: Small.
3. Final Classification: Since it meets the criteria for Small in both categories, it is a Small Enterprise.