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Transcript of Book1R (Autosav)
RAS AGRO PROCESSORS PROJECT COST
SOURCE OF FUND
OWNERS CONTRIBUTION
CC LIMIT
TOTAL
APPLICATION OF FUND EQUIPMENT & MACHINERIES OTHER FIXED ASSETS OTHER EXPENSES WORKING CAPITAL TOTAL
EQUIPMENT & MACHINERIES UNIT RATE PULVERIZER 1 27,000.00 ₹ MIXER 1 40,000.00 ₹ GENERATOR 1 60,000.00 ₹ DAL MILL MINI 1 85,000.00 ₹ MANUAL PACKING MACHINE 2 1,500.00 ₹ TOTAL
REVENUE REALIZATION PARTICULAR UNIT (KG) RATE(INR) CHILLI POWDER 5000 140.00 ₹ CORIANDER POWDER 2000 130.00 ₹ TURMERIC POWDER 2000 160.00 ₹ SPICES 2000 300.00 ₹ CHANA DAL 80000 55.00 ₹ HUSK 20000 20.00 ₹ TOTAL
RAW MATERIAL FOR CHILLI POWDER 5000 100.00 ₹ FOR CORIANDER POWDER 2000 80.00 ₹ FOR TURMERIC POWDER 2000 110.00 ₹ FOR SPICES 2000 120.00 ₹ PULSES 100000 40.00 ₹ TOTAL
SALARY & WAGES NO. SALARY TOTAL WORKER 2 4,000.00 ₹ 8,000.00 ₹ SALESMAN 2 5,000.00 ₹ 10,000.00 ₹ TOTAL
OTHER EXPENSE % OF TURNOVER TOTAL EXPENSE POWER 1.80% 120,000.00 ₹ REPAIR & MAINTAINENCE 0.15% 10,000.00 ₹ TELEPHONE 0.18% 12,000.00 ₹ INTERNET 0.18% 12,000.00 ₹ STATIONARY 0.07% 5,000.00 ₹ MARKETING 1.50% 100,000.00 ₹ FUEL 0.60% 40,000.00 ₹ OTHER EXPENSE 0.30% 20,000.00 ₹ TOTAL 4.78% 319,000.00 ₹
RAS AGRO PROCESSORS PROJECT COST
TOTAL
350,000.00 ₹
200,000.00 ₹
550,000.00 ₹
215,000.00 ₹ 60,000.00 ₹ 25,000.00 ₹ 250,000.00 ₹ 550,000.00 ₹
AMOUNT 27,000.00 ₹ 40,000.00 ₹ 60,000.00 ₹ 85,000.00 ₹ 3,000.00 ₹ 215,000.00 ₹
AMOUNT 700,000.00 ₹ 260,000.00 ₹ 320,000.00 ₹ 600,000.00 ₹ 4,400,000.00 ₹ 400,000.00 ₹ 6,680,000.00 ₹
500,000.00 ₹ 160,000.00 ₹ 220,000.00 ₹ 240,000.00 ₹ 4,000,000.00 ₹ 5,120,000.00 ₹
ANNUAL 96,000.00 ₹ 120,000.00 ₹ 216,000.00 ₹
TOTAL EXPENSE 120,000.00 ₹ 10,000.00 ₹ 12,000.00 ₹ 12,000.00 ₹ 5,000.00 ₹ 100,000.00 ₹ 40,000.00 ₹ 20,000.00 ₹ 319,000.00 ₹
PROJECTION OF PERFORMANCE, PROFITABILTY & REPAYMENT
A. YEAR 2016-17 2017-18 2018-19 2019-20 B. INCOME
SALE 1,000,000.00 ₹ 1,200,000.00 ₹ 1,440,000.00 ₹ 1,728,000.00 ₹ CLOSING STOCK - ₹ - ₹ - ₹ - ₹ TOTAL INCOME 1,000,000.00 ₹ 1,200,000.00 ₹ 1,440,000.00 ₹ 1,728,000.00 ₹
C. PRODUCTION COST RAW MATERIAL 600,000.00 ₹ 720,000.00 ₹ 864,000.00 ₹ 1,036,800.00 ₹
SALARY & WAGES 75,000.00 ₹ 78,750.00 ₹ 82,687.50 ₹ 86,821.88 ₹ OTHER EXPENSE 75,000.00 ₹ 78,750.00 ₹ 82,687.50 ₹ 86,821.88 ₹ DEPREICATION 27,500.00 ₹ 24,750.00 ₹ 22,275.00 ₹ 20,047.50 ₹
OPENING STOCK - ₹ - ₹ - ₹ - ₹ TOTAL PRODUCTION COST 777,500.00 ₹ 902,250.00 ₹ 1,051,650.00 ₹ 1,230,491.25 ₹
D. GROSS PROFIT 222,500.00 ₹ 297,750.00 ₹ 388,350.00 ₹ 497,508.75 ₹ E. INTEREST ON
TERM LOAN - ₹ - ₹ - ₹ - ₹ WORKING CAPITAL @9.70 19,400.00 ₹ 23,280.00 ₹ 27,936.00 ₹ 33,523.20 ₹
F. 4% VAT 40,000.00 ₹ 48,000.00 ₹ 57,600.00 ₹ 69,120.00 ₹ G. NET PROFIT 163,100.00 ₹ 226,470.00 ₹ 302,814.00 ₹ 394,865.55 ₹ DEPRICIATION 27,500.00 ₹ 52,250.00 ₹ 74,525.00 ₹ 94,572.50 ₹
G. NET CASH IN HAND 190,600.00 ₹ 278,720.00 ₹ 377,339.00 ₹ 489,438.05 ₹ H. PROFIT PERCENTAGE 16.31% 18.87% 21.03% 22.85%
PROJECTION OF PERFORMANCE, PROFITABILTY & REPAYMENT
2019-20 2020-21
1,728,000.00 ₹ 2,073,600.00 ₹ - ₹ - ₹ 1,728,000.00 ₹ 2,073,600.00 ₹
1,036,800.00 ₹ 1,244,160.00 ₹ 86,821.88 ₹ 91,162.97 ₹ 86,821.88 ₹ 91,162.97 ₹ 20,047.50 ₹ 18,042.75 ₹ - ₹ - ₹ 1,230,491.25 ₹ 1,444,528.69 ₹
497,508.75 ₹ 629,071.31 ₹
- ₹ - ₹ 33,523.20 ₹ 40,216.20 ₹ 69,120.00 ₹ 82,944.00 ₹ 394,865.55 ₹ 505,911.11 ₹ 94,572.50 ₹ 112,615.25 ₹ 489,438.05 ₹ 618,526.36 ₹
22.85% 24.40%
CALCULATION OF DEPRICIATION
A. YEAR 2016-17 2017-18 2018-19 2019-20 MACHINERIES
COST 215,000.00 ₹ 193,500.00 ₹ 174,150.00 ₹ 156,735.00 ₹ DEPRICIATION 21,500.00 ₹ 19,350.00 ₹ 17,415.00 ₹ 15,673.50 ₹
DEPRICIATED COST 193,500.00 ₹ 174,150.00 ₹ 156,735.00 ₹ 141,061.50 ₹ OTHER FIXED ASSETS
COST 60,000.00 ₹ 54,000.00 ₹ 48,600.00 ₹ 43,740.00 ₹ DEPRICIATION 6,000.00 ₹ 5,400.00 ₹ 4,860.00 ₹ 4,374.00 ₹
DEPRICIATED COST 54,000.00 ₹ 48,600.00 ₹ 43,740.00 ₹ 39,366.00 ₹
CALCULATION OF DEPRICIATION
2019-20 2020-21
156,735.00 ₹ 141,061.50 ₹ 15,673.50 ₹ 14,106.15 ₹ 141,061.50 ₹ 126,955.35 ₹
43,740.00 ₹ 39,366.00 ₹ 4,374.00 ₹ 3,936.60 ₹ 39,366.00 ₹ 35,429.40 ₹
PROJECTED BRAKE EVEN POINT & RATIO ANALYSIS
A. YEAR 2016-17 2017-18 2018-19 2019-20 TOTAL SALE 1,000,000.00 ₹ 1,200,000.00 ₹ 1,440,000.00 ₹ 1,728,000.00 ₹ FIXED COST 196,900.00 ₹ 205,530.00 ₹ 215,586.00 ₹ 227,214.45 ₹
VARIABLE COST 600,000.00 ₹ 720,000.00 ₹ 864,000.00 ₹ 1,036,800.00 ₹ CONTRIBUTION 400,000.00 ₹ 480,000.00 ₹ 576,000.00 ₹ 691,200.00 ₹
BRAKE EVEN POINT IN % 49.23% 42.82% 37.43% 32.87% BRAKE EVEN POINT IN INR 492,250.00 ₹ 513,825.00 ₹ 538,965.00 ₹ 568,036.13 ₹
PROJECTED BRAKE EVEN POINT & RATIO ANALYSIS
2019-20 2020-21 1,728,000.00 ₹ 2,073,600.00 ₹ 227,214.45 ₹ 240,584.89 ₹ 1,036,800.00 ₹ 1,244,160.00 ₹ 691,200.00 ₹ 829,440.00 ₹
32.87% 29.01% 568,036.13 ₹ 601,462.22 ₹
ASSESMENT OF WORKING CAPITAL
A. YEAR 2016-17 2017-18 2018-19 2019-20 PARTICULAR (HOLDING DAYS)
RAW MATERIAL (3 DAYS) 102,400.00 ₹ 112,640.00 ₹ 123,904.00 ₹ 136,294.40 ₹ STOCK IN PROGRESS (3 DAYS) 10,700.00 ₹ 11,770.00 ₹ 12,947.00 ₹ 14,241.70 ₹
FINISHED GOODS (3 DAYS) 10,700.00 ₹ 11,770.00 ₹ 12,947.00 ₹ 14,241.70 ₹ RECEIVABLES (6 DAYS) 133,600.00 ₹ 146,960.00 ₹ 161,656.00 ₹ 177,821.60 ₹
LESS: CREDITORS (3 DAYS) 51,200.00 ₹ 56,320.00 ₹ 61,952.00 ₹ 68,147.20 ₹ WORKING CAPITAL REQUIRED 250,000.00 ₹ 300,000.00 ₹ 360,000.00 ₹ 432,000.00 ₹
WORKING CAPITAL LIMIT 200,000.00 ₹ 200,000.00 ₹ 200,000.00 ₹ 200,000.00 ₹ MARGIN 50,000.00 ₹ 100,000.00 ₹ 160,000.00 ₹ 232,000.00 ₹
ASSESMENT OF WORKING CAPITAL
2019-20 2020-21
136,294.40 ₹ 149,923.84 ₹ 14,241.70 ₹ 15,665.87 ₹ 14,241.70 ₹ 15,665.87 ₹ 177,821.60 ₹ 195,603.76 ₹ 68,147.20 ₹ 74,961.92 ₹ 432,000.00 ₹ 518,400.00 ₹ 200,000.00 ₹ 200,000.00 ₹ 232,000.00 ₹ 318,400.00 ₹
PROJECTED CASH FLOW STATEMENT
A. YEAR 2016-17 2017-18 2018-19 2019-20 B. SORCES
GROSS PROFIT 222,500.00 ₹ 297,750.00 ₹ 388,350.00 ₹ 497,508.75 ₹ DEPRECIATION 27,500.00 ₹ 52,250.00 ₹ 74,525.00 ₹ 94,572.50 ₹ OWN CAPITAL 350,000.00 ₹ 100,000.00 ₹ 160,000.00 ₹ 232,000.00 ₹
WORKING CAPITAL LIMIT 200,000.00 ₹ 200,000.00 ₹ 200,000.00 ₹ 200,000.00 ₹ TOTAL 800,000.00 ₹ 650,000.00 ₹ 822,875.00 ₹ 1,024,081.25 ₹
C. APPLICATION FIXED ASSETS 275,000.00 ₹ - ₹ - ₹ - ₹
PREOPERATIVE EXPENSE 25,000.00 ₹ - ₹ - ₹ - ₹ CURRENT ASSETS 250,000.00 ₹ 300,000.00 ₹ 360,000.00 ₹ 432,000.00 ₹
INTEREST ON CC LIMIT 19,400.00 ₹ 23,280.00 ₹ 27,936.00 ₹ 33,523.20 ₹ 4% VAT 40,000.00 ₹ 48,000.00 ₹ 57,600.00 ₹ 69,120.00 ₹ TOTAL 609,400.00 ₹ 371,280.00 ₹ 445,536.00 ₹ 534,643.20 ₹
OPENING BALANCE - ₹ 190,600.00 ₹ 469,320.00 ₹ 846,659.00 ₹ NET SURPLUS 190,600.00 ₹ 278,720.00 ₹ 377,339.00 ₹ 489,438.05 ₹
CLOSING BALANCE 190,600.00 ₹ 469,320.00 ₹ 846,659.00 ₹ 1,336,097.05 ₹
PROJECTED CASH FLOW STATEMENT
2019-20 2020-21
497,508.75 ₹ 629,071.31 ₹ 94,572.50 ₹ 112,615.25 ₹ 232,000.00 ₹ 318,400.00 ₹ 200,000.00 ₹ 200,000.00 ₹ 1,024,081.25 ₹ 1,260,086.56 ₹
- ₹ - ₹ - ₹ - ₹ 432,000.00 ₹ 518,400.00 ₹ 33,523.20 ₹ 40,216.20 ₹ 69,120.00 ₹ 82,944.00 ₹ 534,643.20 ₹ 641,560.20 ₹
846,659.00 ₹ 1,336,097.05 ₹ 489,438.05 ₹ 618,526.36 ₹ 1,336,097.05 ₹ 1,954,623.41 ₹
PROJECTED BALANCE SHEET STATEMENT
2016-17 2017-18 2018-19 2019-20 B. LIABLITIES OWN CAPITAL 350,000.00 ₹ 400,000.00 ₹ 460,000.00 ₹ 532,000.00 ₹ NET PROFIT 163,100.00 ₹ 226,470.00 ₹ 302,814.00 ₹ 394,865.55 ₹
WORKING CAPITAL LIMIT 200,000.00 ₹ 200,000.00 ₹ 200,000.00 ₹ 200,000.00 ₹ TOTAL 713,100.00 ₹ 826,470.00 ₹ 962,814.00 ₹ 1,126,865.55 ₹
C. ASSETS GROSS FIXED ASSETS 275,000.00 ₹ 247,500.00 ₹ 222,750.00 ₹ 200,475.00 ₹ LESS:DEPRECIATION 27,500.00 ₹ 24,750.00 ₹ 22,275.00 ₹ 20,047.50 ₹ NET FIXED ASSETS 247,500.00 ₹ 222,750.00 ₹ 200,475.00 ₹ 180,427.50 ₹
PREOPERATING EXPENSE 25,000.00 ₹ 25,000.00 ₹ 25,000.00 ₹ 25,000.00 ₹ CURRENT ASSETS 250,000.00 ₹ 300,000.00 ₹ 360,000.00 ₹ 432,000.00 ₹
CASH & BANK BALANCE 190,600.00 ₹ 278,720.00 ₹ 377,339.00 ₹ 489,438.05 ₹ TOTAL 713,100.00 ₹ 826,470.00 ₹ 962,814.00 ₹ 1,126,865.55 ₹
PROJECTED BALANCE SHEET STATEMENT
2019-20 2020-21
532,000.00 ₹ 618,400.00 ₹ 394,865.55 ₹ 505,911.11 ₹ 200,000.00 ₹ 200,000.00 ₹ 1,126,865.55 ₹ 1,324,311.11 ₹
200,475.00 ₹ 180,427.50 ₹ 20,047.50 ₹ 18,042.75 ₹ 180,427.50 ₹ 162,384.75 ₹ 25,000.00 ₹ 25,000.00 ₹ 432,000.00 ₹ 518,400.00 ₹ 489,438.05 ₹ 618,526.36 ₹ 1,126,865.55 ₹ 1,324,311.11 ₹
CALCULATED VARIABLE ASSUMPTIONS
A. YEAR 2016-17 2017-18 2018-19 2019-20 PURCHASED FINISHED VALUE 6,680,000.00 ₹ 7,348,000.00 ₹ 8,082,800.00 ₹ 8,891,080.00 ₹
RAW MATERIAL 5,120,000.00 ₹ 5,632,000.00 ₹ 6,195,200.00 ₹ 6,814,720.00 ₹ SALARY & WAGES 216,000.00 ₹ 237,600.00 ₹ 261,360.00 ₹ 287,496.00 ₹ OTHER EXPENSE 319,000.05 ₹ 350,900.06 ₹ 385,990.06 ₹ 424,589.07 ₹
SALE VALUE 6,591,400.00 ₹ 7,201,040.00 ₹ 7,921,144.00 ₹ 8,713,258.40 ₹ CLOSING STOCK 133,600.00 ₹ 280,560.00 ₹ 442,216.00 ₹ 620,037.60 ₹ OPENING STOCK 45000 133,600.00 ₹ 280,560.00 ₹ 442,216.00 ₹
CALCULATED VARIABLE ASSUMPTIONS
2020-21 9,780,188.00 ₹ 7,496,192.00 ₹ 316,245.60 ₹ 467,047.97 ₹ 9,584,584.24 ₹ 815,641.36 ₹ 620,037.60 ₹
RAS AGRO PROCESSORS FINANCIAL ANALYSIS
PROJECTED BALANCE SHEET STATEMENT
2016-17 2017-18 2018-19 2019-20 LIABLITIES
OWN CAPITAL 300,000.00 ₹ 300,000.00 ₹ 300,000.00 ₹ 300,000.00 ₹ PROFIT 163,100.00 ₹ 226,470.00 ₹ 302,814.00 ₹ 394,865.55 ₹
NET WORTH 463,100.00 ₹ 526,470.00 ₹ 602,814.00 ₹ 694,865.55 ₹ UNSECURED LOAN - ₹ - ₹ - ₹ - ₹
TERM LOAN - ₹ - ₹ - ₹ - ₹ TERM LIABLITIES - ₹ - ₹ - ₹ - ₹
CASH CREDIT 200,000.00 ₹ 200,000.00 ₹ 200,000.00 ₹ 200,000.00 ₹ SHORT TERM LOAN - ₹ - ₹ - ₹
CREDITORS 50,000.00 ₹ 60,000.00 ₹ 72,000.00 ₹ 86,400.00 ₹ OTHER CURRENT LIABLITIES 50,000.00 ₹ 50,000.00 ₹ 50,000.00 ₹ 50,000.00 ₹
TOTAL CURRENT LIABLITIES 300,000.00 ₹ 310,000.00 ₹ 322,000.00 ₹ 336,400.00 ₹ TOTAL LIABLITIES 763,100.00 ₹ 836,470.00 ₹ 924,814.00 ₹ 1,031,265.55 ₹
ASSET GROSS BLOCK 275,000.00 ₹ 247,500.00 ₹ 222,750.00 ₹ 200,475.00 ₹
LESS: DEPRECIATION 27,500.00 ₹ 24,750.00 ₹ 22,275.00 ₹ 20,047.50 ₹ NET BLOCK 247,500.00 ₹ 222,750.00 ₹ 200,475.00 ₹ 180,427.50 ₹
INVESTMENTS - ₹ - ₹ - ₹ - ₹ DEPOSITS - ₹ - ₹ - ₹ - ₹
OTHER NONCURRENT ASSETS 25,000.00 ₹ 25,000.00 ₹ 25,000.00 ₹ 25,000.00 ₹ NON CURRENT ASSETS 25,000.00 ₹ 25,000.00 ₹ 25,000.00 ₹ 25,000.00 ₹
STOCK 200,000.00 ₹ 200,000.00 ₹ 200,000.00 ₹ 200,000.00 ₹ CASH & BANK BALANCE 190,600.00 ₹ 278,720.00 ₹ 377,339.00 ₹ 489,438.05 ₹
DEBITORS 50,000.00 ₹ 60,000.00 ₹ 72,000.00 ₹ 86,400.00 ₹ OTHER CURRENT ASSETS 50,000.00 ₹ 50,000.00 ₹ 50,000.00 ₹ 50,000.00 ₹ TOTAL CURRENT ASSETS 490,600.00 ₹ 588,720.00 ₹ 699,339.00 ₹ 825,838.05 ₹
TOTAL ASSETS 763,100.00 ₹ 836,470.00 ₹ 924,814.00 ₹ 1,031,265.55 ₹
KEY FINANCIAL INDICATORS
2016-17 2017-18 2018-19 2019-20 SALES 1,000,000.00 ₹ 1,200,000.00 ₹ 1,440,000.00 ₹ 1,728,000.00 ₹
% INCREASE/ DECREASE 0.00% 20.00% 20.00% 20.00% NET PROFIT 163,100.00 ₹ 226,470.00 ₹ 302,814.00 ₹ 394,865.55 ₹ % TO SALE 16.31% 18.87% 21.03% 22.85%
CASH ACCURAL 190,600.00 ₹ 278,720.00 ₹ 377,339.00 ₹ 489,438.05 ₹ TNW 438,100.00 ₹ 501,470.00 ₹ 577,814.00 ₹ 669,865.55 ₹
NET WORKING CAPITAL 250,000.00 ₹ 300,000.00 ₹ 360,000.00 ₹ 432,000.00 ₹ CURRENT RATIO 1.64 1.90 2.17 2.45
ASSESSMENT OF WORKING CAPITAL (TURN OVER METHOD)
PARTICULAR AMOUNT A. PROJECTED SALE 1,000,000.00 ₹
B. 25% OF PROJECTED SALE 250,000.00 ₹ C. 5% OF PROJECTED SALE 50,000.00 ₹
D. ACTUAL NET WORKING CAPITAL 50,000.00 ₹ E. B-C 200,000.00 ₹ F. B-D 200,000.00 ₹ MPBF 200,000.00 ₹
We have prepared the above Projected Balance Sheet as per information & explanation furnished bythe proprietor of the above name firm
Place : For Ras Agro Processors
Date : (Proprietor)
RAS AGRO PROCESSORS FINANCIAL ANALYSIS
PROJECTED BALANCE SHEET STATEMENT
2019-20 2020-21
300,000.00 ₹ 300,000.00 ₹ 394,865.55 ₹ 505,911.11 ₹ 694,865.55 ₹ 805,911.11 ₹ - ₹ - ₹ - ₹ - ₹ - ₹ - ₹ 200,000.00 ₹ 200,000.00 ₹ - ₹ - ₹ 86,400.00 ₹ 103,680.00 ₹ 50,000.00 ₹ 50,000.00 ₹ 336,400.00 ₹ 353,680.00 ₹ 1,031,265.55 ₹ 1,159,591.11 ₹
200,475.00 ₹ 180,427.50 ₹ 20,047.50 ₹ 18,042.75 ₹ 180,427.50 ₹ 162,384.75 ₹ - ₹ - ₹ - ₹ - ₹ 25,000.00 ₹ 25,000.00 ₹ 25,000.00 ₹ 25,000.00 ₹ 200,000.00 ₹ 200,000.00 ₹ 489,438.05 ₹ 618,526.36 ₹ 86,400.00 ₹ 103,680.00 ₹ 50,000.00 ₹ 50,000.00 ₹ 825,838.05 ₹ 972,206.36 ₹
1,031,265.55 ₹ 1,159,591.11 ₹
KEY FINANCIAL INDICATORS
2019-20 2020-21 1,728,000.00 ₹ 2,073,600.00 ₹
20.00% 20.00% 394,865.55 ₹ 505,911.11 ₹
22.85% 24.40% 489,438.05 ₹ 618,526.36 ₹ 669,865.55 ₹ 780,911.11 ₹ 432,000.00 ₹ 518,400.00 ₹
2.45 2.75
ASSESSMENT OF WORKING CAPITAL (TURN OVER METHOD)