prcastiron

7/31/2019 prcastiron

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ASSESSMENT OF WORKING CAPITAL REQUIREMENTS

FORM II - OPERATING STATEMENT

Name: LUCKY ARCHADE

Amounts in Rs. Lacs

Projections Projections Projections Projections Projections Proje

Year 2009-10 2009-10 2010-11 2011-12 20012-13 201

No.of months 12 12 12 12 12 1

1. Gross Salesi. Domestic Sales 1836.00 2019.60 2221.56 2221.56 2221.56 22

ii. Export Sales

Total 1836.00 2019.60 2221.56 2221.56 2221.56 22

2. Less Excise Duty 0.00 0.00 0.00 0.00 0.00

3. Net Sales (1 - 2) 1836.00 2019.60 2221.56 2221.56 2221.56 22

4. % age rise (+) or fall (-) in net salesas compared to previous year (annualised) N/A 10.00% 10.00% 0.00% 0.00%

5. Cost of Sales

i. Raw materials (including stores and

other items used in the process of

manufacture) 1334.60 1804.00 1922.00 1922.00 1922.00 19

a. Imported 0.00 0.00 0.00 0.00 0.00

b. Indigenous 1334.60 1804.00 1922.00 1922.00 1922.00 19

ii. Other Spares 0.00 0.00 0.00 0.00 0.00

a. Imported 0.00 0.00 0.00b. Indigenous 0.00 0.00 0.00 0.00 0.00

iii. Power and Fuel #REF! #REF! #REF! #REF! #REF! #R

iv. Direct Labour (Factory wages & salaries) 23.28 25.61 26.89 28.23 29.64

v. Other manufacturing expenses 0.00 0.00 0.00 0.00 0.00

vi. Depreciation 8.56 7.81 7.14 6.53 5.99

vii. Sub-total (i to vi) #REF! #REF! #REF! #REF! #REF! #R

viii. Add: Opening Stock-in-process 0.00 0.00 0.00 0.00 0.00

Sub-total (vii + viii) #REF! #REF! #REF! #REF! #REF! #R

ix. Deduct: Closing Stock-in-process 0.00 0.00 0.00 0.00 0.00

x. Cost of Production #REF! #REF! #REF! #REF! #REF! #R

xi. Add: Opening Stock of finished goods 0.00 54.00 54.00 54.00 54.00

Sub-total (x + xi) #REF! #REF! #REF! #REF! #REF! #R

xii. Deduct: Closing Stock of finished goods 54.00 54.00 54.00 54.00 54.00

xiii. Sub-total (Total Cost of Sales) #REF! #REF! #REF! #REF! #REF! #R

6. Selling, general and administrative expenses #REF! #REF! #REF! #REF! #REF! #R

7. Sub-total (5 + 6) #REF! #REF! #REF! #REF! #REF! #R

8. Operating Profit before Interest (3 - 7) #REF! #REF! #REF! #REF! #REF! #R

9. Interest on TL 17.84 16.33 13.92 11.51 9.00

Interest on Cash Credit 0.00 0.00 0.00 0.00 0.00

Total Interest 17.84 16.33 13.92 11.51 9.00

10. Operating Profit after Interest (8 - 9) #REF! #REF! #REF! #REF! #REF! #R

11. i. Add: Other non-operating Income

a. Sale of Fixed Assets 0.00 0.00 0.00 0.00 0.00

b. Profit from Trading activities

c. Others

d.

Sub-total (Income) 0.00 0.00 0.00 0.00 0.00

ii. Deduct: Other non-operating expenses

a. Loss on sale of Fixed Assets 0.00 0.00 0.00 0.00 0.00

b. Preli.Exp.Written off 0.00 0.00 0.00 0.00 0.00

c. Income Tax for earlier years

d. Misc & Trail-run Exp.Written off

Sub-total (Expenses) 0.00 0.00 0.00 0.00 0.00

iii. Net of other non-operating income /

expenses [net of 11(i) & 11(ii)] 0.00 0.00 0.00 0.00 0.00

12. Profit before tax/loss [10 + 11(iii)] #REF! #REF! #REF! #REF! #REF! #R

13. a) Provision for taxes 63.17 17.69 30.20 30.07 29.93

b) Deferred for Tax Liability(-) Assets(+) 0.00 0.00 0.00 0.00 0.00

14. Net Profit / Loss (12 -13) #REF! #REF! #REF! #REF! #REF! #R

15. a. Equity dividend paid-amount

(Already paid + B.S. provision) 0.00 0.00 0.00 0.00 0.00

b. Dividend Rate (% age) 0.0% 0.0% 0.0% 0.0% 0.0%

c.16. Retained Profit (14 - 15) #REF! #REF! #REF! #REF! #REF! #R

17. Retained Profit / Net Profit (% age) #REF! #REF! #REF! #REF! #REF! #R


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FORM III - ANALYSIS OF BALANCE SHEET

LIABILITIES

Name: LUCKY ARCHADE

Amounts in Rs. Lacs

Projections Projections Projections Projections Projections Projections Projections Proje

Year 2009-10 2009-10 2010-11 2011-12 20012-13 2013-14 2014-15 201

No.of months 12 12 12 12 12 12 12

CURRENT LIABILITIES

1. Short-term borrowing from banks (includingbills purchased, discounted & excess

borrowing placed on repayment basis)

i. State Bank of India 0.00 0.00 0.00 0.00 0.00 0.00 0.00

ii. Others 0.00 0.00 0.00 0.00 0.00 0.00 0.00

iii. (of which BP & BD)Sub-total [i + ii] (A) 0.00 0.00 0.00 0.00 0.00 0.00 0.00

2. Short term borrowings from others

3. Sundry Creditors (Trade) 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4. Advance payments from customers /

deposits from dealers

5. Provision for taxation 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6. Dividend payable

7. Other statutory liabilities (due within 1 year)

8. Deposits / instalments of term loans /

DPGs / debentures etc. (due within 1 year) 0.00 0.00 0.00 0.00 0.00 0.00 0.009. Other current liabilities & provisions

(due within 1 year) - specify major items 1.00 1.00 1.00 1.00 1.00 1.00 1.00

a. Other Outstanding Liabilities payable

b. Creditors for expenses 1.00 1.00 1.00 1.00 1.00 1.00 1.00

c. Creditors for capital goods

d. Others

Sub total [2 to 9] (B) 1.00 1.00 1.00 1.00 1.00 1.00 1.00

10. Total current liabilities [A + B] 1.00 1.00 1.00 1.00 1.00 1.00 1.00

TERM LIABILITIES

11. Debentures (not maturing within 1 year)

12. Preference Shares (redeemable after 1 year)

13. Term loans (excluding instalments

payable within 1 year) 80.48 63.54 46.60 29.65 12.71 0.00 0.00

14. Deferred Payment Credits (excludinginstalments due within 1 year)

15. Term deposits (repayable after 1 year)

16. Other term liabilities

17. Total Term Liabilities [11 to 16] 80.48 63.54 46.60 29.65 12.71 0.00 0.00

18. Total Outside Liabilities [10 + 17] 81.48 64.54 47.60 30.65 13.71 1.00 1.00

NET WORTH

19. Ordinary Share Capital 43.74 43.74 43.74 43.74 43.74 43.74 43.74

20. General Reserve

21. Revaluation Reserve

22. Other Reserves (excluding Provisions)

23. Surplus (+) or deficit (-) in Profit & Loss a/c 357.95 458.22 629.36 799.78 969.36 1137.77 1303.47 1

23. a. Share Application money

b. Share Premium Account

c. Deferred Tax Liability A/c

d. Others

e.

24. Net Worth 401.69 501.96 673.10 843.52 1013.10 1181.51 1347.21 1

25. TOTAL LIABILITIES [18 + 24] 483.17 566.50 720.70 874.17 1026.81 1182.51 1348.21 1


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FORM III - ANALYSIS OF BALANCE SHEET (Continued)

ASSETS

Amounts in Rs. Lacs

Name: LUCKY ARCHADE

Projections Projections Projections Projections Projections Projections Projections Proje

Year 2009-10 2009-10 2010-11 2011-12 20012-13 2013-14 2014-15 20No.of months 12 12 12 12 12 12 12

CURRENT ASSETS

26. Cash and Bank Balances 363.27 454.41 615.74 775.76 934.38 1095.59 1266.33 1

27. Investments (other than long term) 0.00 0.00 0.00 0.00 0.00 0.00 0.00

i. Govt. and other trustee securities

ii. Fixed Deposits with banks

28. i. Receivables other than deferred &

exports (incldg. bills purchased and

discounted by banks) 0.00 0.00 0.00 0.00 0.00 0.00 0.00

ii. Export receivables (incldg. bills

purchased/discounted by banks)

29. Instalments of deferred receivables

(due within 1 year)

30. Inventory: 54.00 54.00 54.00 54.00 54.00 54.00 54.00

i. Raw materials (including stores andother items used in the process of

manufacture) 0.00 0.00 0.00 0.00 0.00 0.00 0.00

a. Imported

b. Indigenous

ii. Stocks-in-process 0.00 0.00 0.00 0.00 0.00 0.00 0.00

iii. Finished goods 54.00 54.00 54.00 54.00 54.00 54.00 54.00

iv. Other consumable spares 0.00 0.00 0.00 0.00 0.00 0.00 0.00

a. Imported

b. Indigenous 0.00 0.00 0.00 0.00 0.00 0.00 0.00

31. Advances to suppliers of raw materials

and stores/spares

32. Advance payment of taxes 0.00 0.00 0.00 0.00 0.00 0.00 0.00

33. Other current assets (specify major items) 0.00 0.00 0.00 0.00 0.00 0.00 0.00

a. Sales Tax Refundable

b. Prepaid Expensesc. Other Advances 0.00 0.00 0.00 0.00 0.00 0.00 0.00

d.

34. Total Current Assets (26 to 33) 417.27 508.41 669.74 829.76 988.38 1149.59 1320.33 1

FIXED ASSETS

35. Gross Block (land, building, machinery,

work-in-progress) 114.96 114.96 114.96 114.96 114.96 114.96 114.96

36. Depreciation to date 8.56 16.37 23.51 30.05 36.03 41.53 46.58

37. Net Block (35 - 36) 106.40 98.59 91.45 84.91 78.93 73.43 68.38

OTHER NON-CURRENT ASSETS

38. Investments/book debts/advances/deposits

which are not current assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00

i. a. Investments in subsidiary

companies / affiliatesb. Others

ii. Advances to suppliers of capital goods

and contractors

iii. Deferred receivables (maturity

exceeding 1 year) 0.00 0.00 0.00 0.00 0.00 0.00 0.00

iv. Others 0.00 0.00 0.00 0.00 0.00 0.00 0.00

a. Security Deposit

b. Sales Tax under Appeal

c. Tax Deducted at Source

d. Others

39. Non-consumable stores and spares

40. Other non-current assets including

dues from directors

41. Total Other Non-current Assets(38 to 40) 0.00 0.00 0.00 0.00 0.00 0.00 0.00

42. Intangible Assets (patents, good will,


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prelim.expenses, bad / doubtful debts not

provided for, etc. 0.00 0.00 0.00 0.00 0.00 0.00 0.00

43. Total Assets (34+37+41+42) 523.67 607.00 761.19 914.67 1067.31 1223.02 1388.71

44. Tangible Net Worth (24 - 42) 401.69 501.96 673.10 843.52 1013.10 1181.51 1347.21

45. a. Net Working Capital (34 - 10) 416.27 507.41 668.74 828.76 987.38 1148.59 1319.33

b. Net Working Capital (excl. TL instal as CL) 416.27 507.41 668.74 828.76 987.38 1148.59 1319.33

46. a. Current Ratio (incl. TL instl as CL)(34 / 10) 417.27 508.41 669.74 829.76 988.38 1149.59 1320.33b. Current Ratio (excl. TL instl as CL) 417.27 508.41 669.74 829.76 988.38 1149.59 1320.33

47. Total OUTSIDE Liabilities / TangibleNet Worth (18 / 44) 0.20 0.13 0.07 0.04 0.01 0.00 0.00

48. Total TERM Liabilities / TangibleNet Worth (17 / 44) 0.20 0.13 0.07 0.04 0.01

RATIOS NET OF REVALUATION

RESERVES

49. TANGIBLE NET WORTH (24-21-42) 401.69 501.96 673.10 843.52 1013.10 1181.51 1347.21

50. TOTAL OUTSIDE LIAB/TNW 0.20 0.13 0.07 0.04 0.01 0.00 0.00

51. TOTAL TERM LIAB/TNW 0.20 0.13 0.07 0.04 0.01 0.00 0.00

ADDITIONAL INFORMATION

A. Arrears of depreciation

B. Contingent Liabilities:

i. Arrears of cumulative dividends

ii. Gratuity liability not provided for

iii. Disputed excise / customs /

tax liabilitiesiv. Other liabilities not provided for


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FORM IV

Name: LUCKY ARCHADE

Amounts in Rs. Lacs

Projection ProjectionsProjections Projections Projections Projections Proj

Year 2009-10 2009-10 2010-11 2011-12 20012-13 2013-14 20

A. CURRENT ASSETS

1. Raw materials (incl. stores & other items

used in the process of manufacture)

a. Imported 0.00 0.00 0.00 0.00 0.00 0.00

Month's Consumption

b. Indigenous 0.00 0.00 0.00 0.00 0.00 0.00

Month's Consumption

2. Other Consumable spares, excluding

those included in 1 above

a. Imported 0.00 0.00 0.00 0.00 0.00 0.00

Month's Consumption

b. Indigenous 0.00 0.00 0.00 0.00 0.00 0.00

Month's Consumption

3. Stock-in-process 0.00 0.00 0.00 0.00 0.00 0.00Month's cost of production

4. Finished goods 54.00 54.00 54.00 54.00 54.00 54.00

Month's cost of sales #REF! #REF! #REF! #REF! #REF! #REF! #R

5. Receivables other than export & deferred

receivables (incl. bills purchased &

discounted by bankers) 0.00 0.00 0.00 0.00 0.00 0.00

Month's domestic sales: excluding

deferred payment sales

6. Export receivables (incl. bills purchased

and discounted) 0.00 0.00 0.00 0.00 0.00 0.00

Month's export sales

7. Advances to suppliers of raw materials &

stores / spares, consumables 0.00 0.00 0.00 0.00 0.00 0.00

8. Other current assets incl. cash & bank

balances & deferred receivables duewithin one year 363.27 454.41 615.74 775.76 934.38 1095.59 1

Cash and Bank Balances 363.27 454.41 615.74 775.76 934.38 1095.59 1

Investments (other than long term): 0.00 0.00 0.00 0.00 0.00 0.00

i. Govt. and other trustee securities 0.00 0.00 0.00 0.00 0.00 0.00

ii. Fixed Deposits with banks 0.00 0.00 0.00 0.00 0.00 0.00

Instalments of deferred receivables

(due within 1 year) 0.00 0.00 0.00 0.00 0.00 0.00

Advance payment of taxes 0.00 0.00 0.00 0.00 0.00 0.00

Other current assets 0.00 0.00 0.00 0.00 0.00 0.00

9. Total Current Assets 417.27 508.41 669.74 829.76 988.38 1149.59 1

(To agree with item 34 in Form III)

FORM IV

COMPARATIVE STATEMENT OF CURRENT ASSETS AND CURRENT LIABILITIES

Name: LUCKY ARCHADE

Amounts in Rs. Lacs

Projection ProjectionsProjections Projections Projections Projections Proj

Year 2009-10 2009-10 2010-11 2011-12 20012-13 2013-14 20

B. CURRENT LIABILITIES

(Other than bank borrowings for working capital)

10. Creditors for purchase of raw materials,

stores & consumable spares 0.00 0.00 0.00 0.00 0.00 0.00

Month's purchases

11. Advances from customers 0.00 0.00 0.00 0.00 0.00 0.00

12. Statutory liabilities 0.00 0.00 0.00 0.00 0.00 0.00

13. Other current liabilities: 1.00 1.00 1.00 1.00 1.00 1.00

Short term borrowings from others 0.00 0.00 0.00 0.00 0.00 0.00

Provision for taxation 0.00 0.00 0.00 0.00 0.00 0.00

Dividend payable 0.00 0.00 0.00 0.00 0.00 0.00

Deposits / instalments of term loans / DPGs


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FORM VIFUNDS FLOW STATEMENT

Name: LUCKY ARCHADE

Amounts in Rs. Lacs

Projection Projections Projections Projections Projections Projections Projec

Year 2009-10 2010-11 2011-12 20012-13 2013-14 2014-15 2015

No.of months 12 12 12 12 12 12 12

1. SOURCES

a. Net Profit #REF! #REF! #REF! #REF! #REF! #REF! #RE

b. Depreciation 7.81 7.14 6.53 5.99 5.50 5.05

c. Increase in Capital 0.00 0.00 0.00 0.00 0.00 0.00

d. Increase in Term Liabilities

(including Public Deposits) 0.00 0.00 0.00 0.00 0.00 0.00e. Decrease in

i. Fixed Assets 0.00

ii. Other non-current Assets

f. Others 0.00 0.00 0.00 0.00 0.00 0.00

g. TOTAL #REF! #REF! #REF! #REF! #REF! #REF! #RE

2. USES

a. Net loss #REF! #REF! #REF! #REF! #REF! #REF! #RE

b. Decrease in Term Liabilities

(including Public Deposits) 16.94 16.94 16.95 16.94 12.71 0.00

c. Increase in

i. Fixed Assets 0.00 0.00 0.00 0.00 0.00

ii. Other non-current Assets 0.00 0.00 0.00 0.00 0.00 0.00

d. Dividend Payments 0.00 0.00 0.00 0.00 0.00 0.00

e. Others 0.00 0.00 0.00 0.00 0.00 0.00f. TOTAL #REF! #REF! #REF! #REF! #REF! #REF! #RE

3. Long Term Surplus (+) / Deficit (-) [1-2] #REF! #REF! #REF! #REF! #REF! #REF! #RE

4. Increase/decrease in current assets

* (as per details given below) 91.14 161.33 160.02 158.62 161.21 170.74 16

5. Increase/decrease in current liabilities

other than bank borrowings 0.00 0.00 0.00 0.00 0.00 0.00

6. Increase/decrease in working capital gap 91.14 161.33 160.02 158.62 161.21 170.74 16

7. Net Surplus / Deficit (-) [3-6] #REF! #REF! #REF! #REF! #REF! #REF! #RE

8. Increase/decrease in bank borrowings 0.00 0.00 0.00 0.00 0.00 0.00

9. Increase/decrease in NET SALES 183.60 201.96 0.00 0.00 0.00 0.00

* Break up of item-4

i. Increase/decrease in Raw Materials 0.00 0.00 0.00 0.00 0.00 0.00

ii. Increase/decrease in Stocks-in-Process 0.00 0.00 0.00 0.00 0.00 0.00iii. Increase/decrease in Finished Goods 0.00 0.00 0.00 0.00 0.00 0.00

iv. Increase/decrease in Receivables

a) Domestic 0.00 0.00 0.00 0.00 0.00 0.00

b) Export 0.00 0.00 0.00 0.00 0.00 0.00

v. Increase/decrease in Stores & Spares 0.00 0.00 0.00 0.00 0.00 0.00

vi. Increase/decrease in other current asset 91.14 161.33 160.02 158.62 161.21 170.74 16

TOTAL 91.14 161.33 160.02 158.62 161.21 170.74 16


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Projections

#VALUE!

12

1269.43

15.49

0.00

0.00

0.00

1284.92

0.00

99.88

35.00

0.00

0.00134.88

1150.04

-1467.05

-1.00

-1466.05

2616.09

0.00

-798.50

0.00

0.00

-34.00

0.00

0.00

0.00

-1433.05

-1467.05


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Name: LUCKY ARCHADE

ASSESSED BANK FINANCE

(TL instalments included as Current Liabilities) Amounts in Rs. Lacs

Year 2009-10 2010-11 2011-12 20012-13 2013-14 2014-15 2015-16 #VALU

Total Current Assets 508.41 669.74 829.76 988.38 1149.59 1320.33 1487.05 20

Current Liabilities (Other than Bank

Borrowing) 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0

Working Capital Gap 507.41 668.74 828.76 987.38 1148.59 1319.33 1486.05 20

Net Working Capital (Act. /Prj) 507.41 668.74 828.76 987.38 1148.59 1319.33 1486.05 20

Assessed Bank Finance (ABF) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0NWC/TCA (%) 99.80% 99.85% 99.88% 99.90% 99.91% 99.92% 99.93% 100.0

Bank Finance to TCA (%) 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.0

Other CL/TCA (%) 0.20% 0.15% 0.12% 0.10% 0.09% 0.08% 0.07% 0.0

S. Creditors /TCA (%) 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.0

Inv./NS (Days) 9.76 8.87 8.87 8.87 8.87 8.87 8.87 5

Rec./ Gross Sales (Days) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0

S. Creditors /Purchase (Days) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 #DIV/


(TL instalments excluded from Current Liabilities) Lacs

Year 2009-10 2010-11 2011-12 20012-13 2013-14 2014-15 2015-16 #VALU

Total Current Assets 508.41 669.74 829.76 988.38 1149.59 1320.33 1487.05 20

Current Liabilities (Other than BankBorrowing) 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0

Working Capital Gap 507.41 668.74 828.76 987.38 1148.59 1319.33 1486.05 20

Net Working Capital (Act. /Prj) 507.41 668.74 828.76 987.38 1148.59 1319.33 1486.05 20

Assessed Bank Finance (ABF) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0

NWC/TCA (%) 99.80% 99.85% 99.88% 99.90% 99.91% 99.92% 99.93% 100.0

Bank Finance to TCA (%) 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.0

Other CL/TCA (%) 0.20% 0.15% 0.12% 0.10% 0.09% 0.08% 0.07% 0.0

S. Creditors /TCA (%) 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.0

Inv./NS (Days) 9.76 8.87 8.87 8.87 8.87 8.87 8.87 5

Rec./ Gross Sales (Days) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0

S. Creditors /Purchase (Days) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 #DIV/


Amounts in Rs.


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SL. NO. C H A P T E R PAGE NO.

I PROJECT AT A GLANCE 1

II INTRODUCTION 1III LOCATION 1

IV MARKET SURVEY 1

V PROMOTERS 2

VI IMPLEMENTATION SCHEDULE 2

VII FINANCIAL EVOLUTIONS 2

A N N E X U R E

BASIC ASSUMPTIONS

I BASIC ASSUMPTIONS

II BUILDINGS

III PLANT AND MACHINERIES

IV FURNITURE & FIXTURES

V PRELIMINARY & PREOPERATIVE EXPENSES

VI TOTAL BLOCK CAPITAL

VII RAW MATERIALS CONSUMPTION

VIII PACKING MATERIALS

IX MAN POWER & ORGANISATION

X OVERHEADS

XI ANNUAL SALES REALISATION

XII WORKING CAPITAL REQUIREMENT

XIII COST OF PROJECT AND MEANS OF FINANCE

XIV INTEREST AND REPAYMENT SCHEDULE OF TERM LOAN

XV D E P R E C I A T I O N S C H E D U L E

XVI COST OF PRODUCTION AND PROFITABILITY

XVII DEBT SERVICE COVERAGE RATIO

XVIII C A S H F L O W S T A T E M E N T

XIX P R O J E C T E D B A L A N C E S H E E T

XX P A Y B A C K P E R I O D

XXI BREAK - EVEN - POINT

XXII CONCLUSIONS


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CHAPTER - 1

1 NAME OF PROJECT : D L CASTING ALLOYS PVT LTD

2 LOCATION : PANIKOILI

JAJPUR

3 CONSTITUTION : PVT LTD

4 NAME OF PROMOTER : DHARANIDHAR GHADAI

:

5 RESIDENTIAL ADDRESS : PANIKOILIJAJPUR

6 OBJECTIVE : HEAVY CASTING GREY IRON

7 TOTAL PROJECT COST : 128.46 Lacs.

8 MEANS OF FINANCE : TERM LOAN 84.72 Lacs.

PROMOTER'S

CONTRIBUTION 43.74 Lacs.

9 PROPOSED MAN POWER : 44 PERSONS

10 TIME FOR COMPLETION OF PROJECT

AND COMMERCIAL PRODUCTION : 2 MONTHS

11 NUMBER OF WORKING DAYS : 300 DAYS ( PER ANNUM )

13 BREAK-EVEN-POINT : #REF!

14 PAY BACK PERIOD : 4 years

15 DEBT SERVICE COVERAGE RATIO : 1431.04 165.70 8.64


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ANNEXURE-I

BASIC ASSUMPTIONS (Rs . In Lacs)

RAW MATERIAL REQUIREMENT

Increase in expenses (i.e. Salary & Wages, consumables,Overheads,Power and Fuel) during the

succeeding year will be 5% of that expenses in the previous year.

ANNEXURE-II

LAND & BUILDING

Land 28.71

Working shed 15.00

Office Cum store room 6.00

Watchman shed 6.00

Boundry Wall with boring 2.00

TOTAL LAND AND BUILDING 57.71

ANNEXURE-IIIPLANT AND MACHINERIES

30" Dia Cupola with 7.5 HP motor 7.00

EOT Overhead 3.40

Sand Mullar with 5HP Motor 2.50

Sand Mixture with 5HP Motor 1.00

Coalfired hot Compartment for drying mould and cores 3.00

Ladles of 2 MT Caps 1.80

Flexible shaft Grinder 0.80

Lathe Machine 5.00

Drilling Machine 0.50

Air compressor 0.50

Weigh Bridge 20.00

45.50

Electrification & Instalation 10% 4.55Sand Testing Equipment 1.00

Inspection equipments 0.80

Energy conservation Equipments 0.40

Pollution control Equipment 2.00

54.25

TOTAL 54.25

ANNEXURE-IV

FURNITURE & FIXTURES

Furniture 1.00

1.00

ANNEXURE-V

PRELIMINARY & PREOPERATIVE EXPENSES


12/84

i) Preliminary Expenses 2.00

Include Interst during construction Period

TOTAL 2.00

ANNEXURE-VI

TOTAL BLOCK CAPITAL

BUILDINGS 57.71

PLANT AND MACHINERIES 54.25

FURNITURE & FIXTURES 1.00

PRELIMINARY & PREOPERATIVE EXPENSES 2.00

114.96

ANNEXURE-VII

RAW MATERIALS CONSUMPTION (Rs. In Lacs)

Ist Year PER MONTH PER ANNUM

Sl. No. Particulars Qty Rate Amount Amount

1 Pig Iron 240 45000.00 108.00 864.00

2 Cast Iron Scrap 120 30000.00 36.00 288.00

3 Coke 60 33000.00 19.80 158.40

4 Foundry chemicals 3.00 24.00

1334.402nd Year

1 Pig Iron 240 47000.00 112.80 1128.00

2 Cast Iron Scrap 120 35000.00 42.00 420.00

3 Coke 60 36000.00 21.60 216.00


1804.00

3rd Year

1 Pig Iron 240 50000.00 120.00 1200.00

2 Cast Iron Scrap 120 36000.00 43.20 432.00

3 Coke 60 40000.00 24.00 240.00


1922.00

ANNEXURE-VIII

PACKING MATERIALS (Rs. In Lacs)

Ist Year PER MONTH PER ANNUM

Sl. No. Particulars Amount Amount


13/84

1 Misc. Material 0.30 3.60

3.60

2nd Year


4.80

3rd Year


6.00

ANNEXURE-IX

MAN POWER & ORGANISATION

Sl. No. Particulars No. of Persons Salary Total Salary

per month per month

1 Manager 1 10000.00 10000.00

2 Sales Executive 3 5000.00 15000.00

3 Supervisor 3 5000.00 15000.00

4 Metallurgist 2 8000.00 16000.00

5 Steno cum Typist 2 3000.00 6000.00

6 Skilled Worker 9 5000.00 45000.00

7 Semi skilled Worker 9 4000.00 36000.00

8 Unskilled Worker 12 3500.00 42000.00

9 Peon cum Watchman 3 3000.00 9000.00

________

TOTAL 44 194000.00

TOTAL PER ANNUM 2328000.00

ANNEXURE-X

OVERHEADS

Sl. No. Particulars Expenses

A OVERHEADS

Per Month Per Annum

1 Factry Overhead 100000.00 1200000.00

2 Repair & Maintenance 25000.00 300000.00

B. OTHER OVERHEADS

1 Office Overhead 60000.00 720000.00

2 Misc. Exp 50000.00 600000.00

3 Insurance (L.S.) 20000.00

______ ________


14/84

235000.00 2840000.00

ANNEXURE-XI

ANNUAL SALES REALISATION

The Annual Sales Realisation is estimated as follows : -

Value

(Rs.IN LACS)

A. 1st Year

Heavy casting Upto 1.5 MT 360 MT @ 51000/- 1836.00

1836.00

B. 2nd Year

2019.60

2019.60

C 3rd Year & onwards

2221.56

2221.56

ANNEXURE-XII

WORKING CAPITAL REQUIREMENT

(Rs. in Lacs)

A S S E S S M E N T O F W O R K I N G C A P I T A L R E Q U I R E M E N T(1st year)

a. CAPACITY UTILISATION : 60%

PER MONTH PER ANNUM

b. SALES 153.00 1836.00

c. RAW MATERIAL CONSUMPTION 108.00 1334.40

d. ASSESSMENT

Ist Method

Sl. No. Items Holding Working M A R G I N Permissible Bank

Capital % Value Finance

Required

1 Raw material 1/2 month 54.00 25% 13.50 40.50


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54.00 13.50 40.50

ANNEXURE-XIII

COST OF PROJECT AND

MEANS OF FINANCE

A COST OF PROJECT

Partculars Amount

Building 57.71

Plant & Machinery 54.25

Furniture & Fittings 1.00

Preliminary Expenses 2.00

Margin Money for Working Capital 13.50

______

TOTAL PROJECT COST 128.46B MEANS OF FINANCE

Sl. No. Partculars Amount

1 Term Loan 84.72

2 Promotor's Contribution 43.74

_____

128.46

ANNEXURE-XIV

(Rs. in Lacs.)

A. INTEREST AND REPAYMENT SCHEDULE OF TERM LOAN

Sl.No Description 1st Yr. 2nd Yr. 3rd Yr. 4th Yr. 5th Yr. 6th Yr. 7th Yr. 8th Yr.

1 Amount of

Term Loan 84.72 80.48 63.54 46.60 29.65 12.71 0.00 0.00

2 Amount of

Repayment 4.24 16.94 16.94 16.94 16.94 12.71 0.00 0.00

3 Interest on Term Loan

@ 13.25% 12.07 10.56 8.15 5.73 3.22 0.84 0.00 0.00

4 Yearly Payment of _____ _____ _____ _____ _____ _____ _____ _____

Term Loan 16.31 27.51 25.09 22.68 20.17 13.55 0.00 0.00


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INTEREST AND REPAYMENT SCHEDULE OF TERM LOAN

Year Opening Balance/ Further Repayment Interest Cumulative Interest

2012-13 Disbursement Disbursement

1st QTR 84.72 0.00 0.00 3.02 3.02

2nd QTR 84.72 0.00 0.00 3.02 6.04

3RD QTR 84.72 0.00 3.02 9.05

4th QTR 84.72 4.24 3.02 12.07

2013-14

1st QTR 80.48 4.24 2.87 2.87

2nd QTR 76.25 4.24 2.72 5.58

3RD QTR 72.01 4.24 2.57 8.15

4th QTR 67.78 4.24 2.41 10.56

2014-15

1st QTR 63.54 4.24 2.26 2.26

2nd QTR 59.30 4.24 2.11 4.38

3RD QTR 55.07 4.24 1.96 6.34

4th QTR 50.83 4.24 1.81 8.15

2015-16

1st QTR 46.60 4.24 1.66 1.662nd QTR 42.36 4.24 1.51 3.17

3RD QTR 38.12 4.24 1.36 4.53

4th QTR 33.89 4.24 1.21 5.73

2016-17

1st QTR 29.65 4.24 1.06 1.06

2nd QTR 25.42 4.24 0.91 1.96

3RD QTR 21.18 4.24 0.70 2.66

4th QTR 16.94 4.24 0.56 3.22

2014-15

1st QTR 12.71 4.24 0.42 0.42

2nd QTR 8.47 4.24 0.28 0.70

3RD QTR 4.24 4.24 0.14 0.84

4th QTR 0.00 0.00 0.00 0.84

2015-161st QTR 0.00 0.00 0.00 0.00

2nd QTR 0.00 0.00 0.00 0.00

3RD QTR 0.00 0.00 0.00 0.00

4th QTR 0.00 0.00 0.00 0.00

C INTEREST PAYMENT SCHEDULE(CASH CREDIT)

Sl.No Description 1st Yr. 2nd Yr. 3rd Yr. 4th Yr. 5th Yr. 6th Yr. 7th Yr. 8th Yr.

1 Cash Credit 40.50 40.50 40.50 40.50 40.50 40.50 40.50 40.50

2 Interest on C.C. 5.77 5.77 5.77 5.77 5.77 5.77 5.77 5.77

D Total Interest 17.84 16.33 13.92 11.51 9.00 6.61 5.77 5.77

E Total Repayment 22.08 33.28 30.86 28.45 25.94 19.32 5.77 5.77


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ANNEXURE-XV

D E P R E C I A T I O N S C H E D U L E

l. No Description 1st Yr. 2nd Yr. 3rd Yr. 4th Yr. 5th Yr. 6th Yr. 7th Yr. 8th Yr.

1 Land &

Land development 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

2 Building

COST/W.D.V. 57.71 54.82 52.08 49.48 47.01 44.65 42.42 40.30

Depreciation(5%) 2.89 2.74 2.60 2.47 2.35 2.23 2.12 2.02

3 Plant & Machinery

COST/W.D.V. 54.25 48.83 43.94 39.55 35.59 32.03 28.83 25.95

Depreciation(15%) 5.43 4.88 4.39 3.95 3.56 3.20 2.88 2.59

4 Furniture & Fittings

COST/W.D.V. 1.00 0.75 0.56 0.42 0.32 0.24 0.18 0.13

Depreciation(10%) 0.25 0.19 0.14 0.11 0.08 0.06 0.04 0.03

5 Preliminary and

Preoperative exp 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00

Total COST/ W.D.V 114.96 106.40 98.59 91.45 84.91 78.93 73.43 68.38

Total Depreciation 8.56 7.81 7.14 6.53 5.99 5.50 5.05 4.64


18/84

ANNEXURE-XVI

COST OF OPERATION AND PROFITABILITY (Rs. in Lacs.)

Sl.No Particulars 1st Yr. 2nd Yr. 3rd Yr. 4th Yr. 5th Yr. 6th Yr. 7th Yr. 8th Yr.

1 Sales 1836.00 2019.60 2221.56 2221.56 2221.56 2221.56 2221.56 2221.56

2 COST OF SALES

a) Raw material 1334.40 1804.00 1922.00 1922.00 1922.00 1922.00 1922.00 1922.00

b) Packing Mat 2.40 3.15 3.31 3.47 3.65 3.83 4.02 4.22

d) Salary & Wages 23.28 25.61 26.89 28.23 29.64 31.13 32.68 34.32

f) Overheads 28.40 44.73 46.97 49.31 51.78 54.37 57.09 59.94

g) Interest 17.84 16.33 13.92 11.51 9.00 6.61 5.77 5.77

h) Depreciation 8.56 7.81 7.14 6.53 5.99 5.50 5.05 4.64

____ ____ ____ ____ ____ ____ ____ ____Cost of Production 1414.88 1901.63 2020.22 2021.06 2022.06 2023.43 2026.61 2030.90

Net Profit before Ta 421.12 117.97 201.34 200.50 199.50 198.13 194.95 190.66

Tax 63.17 17.69 30.20 30.07 29.93 29.72 29.24 28.60

Profit after Tax 357.95 100.27 171.14 170.42 169.58 168.41 165.71 162.06

Available Surplus 366.51 108.08 178.28 176.96 175.57 173.90 170.76 166.71

ANNEXURE - XVII

DEBT SERVICE COVERAGE RATIO

Sl. N Description 1st Yr. 2nd Yr. 3rd Yr. 4th Yr. 5th Yr. 6th Yr. 7th Yr. Total

1 Available Surplus 366.51 108.08 178.28 176.96 175.57 173.90 170.76 1350.05


& Cash Credit 17.84 16.33 13.92 11.51 9.00 6.61 5.77 80.98

____ ____ ____ ____ ____ ____ ____ _____

T O T A L 384.35 124.42 192.20 188.46 184.56 180.52 176.53 1431.04

3 Repayment of T.L. 4.24 16.94 16.94 16.94 16.94 12.71 0.00 84.72


& Cash Credit 17.84 16.33 13.92 11.51 9.00 6.61 5.77 80.98

____ ____ ____ ____ ____ ____ ____ _____

22.08 33.28 30.86 28.45 25.94 19.32 5.77 165.7017.41 3.74 6.23 6.62 7.12 8.64

Debt Service Coverage Ratio : 1431.04 / 165.70 __ 8.64


19/84

ANNEXURE - XVIII

C A S H F L O W S T A T E M E N T (Rs. in Lacs.)

P A R T I C U L A R S 1st Yr. 2nd Yr. 3rd Yr. 4th Yr. 5th Yr. 6th Yr. 7th Yr. 8th Yr.

SOURCES OF FINANCE

Profit before Tax 421.12 117.97 201.34 200.50 199.50 198.13 194.95 190.66

Interest added back 17.84 16.33 13.92 11.51 9.00 6.61 5.77 5.77

Depreciation 8.56 7.81 7.14 6.53 5.99 5.50 5.05 4.64

Increase in

Term Loan 84.72 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Increase in

Working Capital loan 40.50 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Increase in

Current Liabilities 1.00

Promotor's

Contribution 43.74 0.00 0.00 0.00 0.00 0.00 0.00 0.00

____ ____ ____ ____ ____ ____ ____ ____

T O T A L 617.48 142.11 222.40 218.54 214.49 210.23 205.77 201.08

APPLICATION OF FUNDS

Capital Expenditure 114.96 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Increase inCurrent Assets 54.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Decrease in

Term Loan 4.24 16.94 16.94 16.94 16.94 12.71 0.00 0.00

Interest 17.84 16.33 13.92 11.51 9.00 6.61 5.77 0.00

Taxes 63.17 17.69 30.20 30.07 29.93 29.72 29.24 28.60

_____ _____ _____ _____ ____ _____ _____ _____

T O T A L 254.21 50.97 61.07 58.52 55.87 49.04 35.01 28.60

OPENING BALANCE 0.00 363.27 454.41 615.74 775.76 934.38 1095.58 1266.33

SURPLUS / DEFICIT(-) 363.27 91.14 161.33 160.01 158.62 161.19 170.76 172.48

CLOSING BALANCE 363.27 454.41 615.74 775.76 934.38 1095.58 1266.33 1438.81


20/84

ANNEXURE - XIX

P R O J E C T E D B A L A N C E S H E E T

(Rs. in Lacs.)

L I A B I L I T I E S

1st Yr. 2nd Yr. 3rd Yr. 4th Yr. 5th Yr. 6th Yr. 7th Yr. 8th Yr.

Promotor's Contribution 43.74 43.74 43.74 43.74 43.74 43.74 43.74 43.74

Cumulative Profit 357.95 458.22 629.36 799.78 969.36 1137.77 1303.47 1465.54

Term Loan 80.48 63.54 46.60 29.65 12.71 0.00 0.00 0.00

Other Liabilities 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00

Cash Credit from Bank 40.50 40.50 40.50 40.50 40.50 40.50 40.50 40.50

_____ _____ _____ _____ _____ _____ _____ _____

523.67 607.00 761.19 914.67 1067.31 1223.01 1388.71 1550.78

A S S E T S 1st Yr. 2nd Yr. 3rd Yr. 4th Yr. 5th Yr. 6th Yr. 7th Yr. 8th Yr.

Fixed Assets 106.40 98.59 91.45 84.91 78.93 73.43 68.38 63.74

Current Assets other than

Cash & Bank Balances 54.00 54.00 54.00 54.00 54.00 54.00 54.00 54.00

Cash and bank Balances 363.27 454.41 615.74 775.76 934.38 1095.58 1266.33 1433.04

_____ _____ _____ _____ _____ _____ _____ _____

523.67 607.00 761.19 914.67 1067.31 1223.01 1388.71 1550.78

ANNEXURE - XX

P A Y B A C K P E R I O D

SL N DESCRIPTION 1st Yr. 2nd Yr. 3rd Yr. 4th Yr. 5th Yr. 6th Yr. 7th Yr. 8th Yr.

A Net Profit After Tax 357.95 100.27 171.14 170.42 169.58 168.41 165.71 162.06

B Depreciation 8.56 7.81 7.14 6.53 5.99 5.50 5.05 4.64

C Total Cash Accrual 366.51 108.08 178.28 176.96 175.57 173.90 170.76 166.71

D Cumulative

Cash Accrual 366.51 474.59 652.87 829.83 1005.39 1179.30 1350.05 1516.76

The Cost of the Project is Rs.128.46000 Lacs. Hence Pay Back Period

will be Completed within 4 th year


21/84

(Rs. in Lacs.)

ANNEXURE - XXI

BREAK - EVEN - POINT

BASIS 1ST YEAR

EVALUATION OF BREAK - EVEN - POINT

BASIS 2ND YEAR

i. SALES REALISATION : 2019.60

ii. VARIABLE EXPENSES :

Raw materials 1804.00

Interest 16.33

Salary and Wages (30%) 7.68

Overheads (70%) 31.31 1859.33

iii. CONTRIBUTION (i - ii) 160.27

iv. FIXED AND SEMI VERIABLE EXPENSES

a Depreciation 7.81

b Interest 10.56

c Salary and Wages (70%) 17.93

d Overheads (30%) 13.42 49.72

v. BREAK-EVEN-POINT AT UTILISED CAPACITY

= ( FIXED COST / CONTRIBUTION ) x 100 = (9.29 /15.81) x100 = 31.02


22/84


23/84

128.46


24/84

39


25/84


26/84

Manager 1 10000.00 10000.00

Accountant 1 5000.00 5000.00

Receptionist 3 5000.00 15000.00

Supervisors 3 2000.00 6000.00

Security 4 2500.00 10000.00

Mechanic 1

Dining attendant 6


27/84

0.00


28/84

112.96

84.72

80.48

84.72

40.59

125.31 125.31


29/84

46.17

86.76

171.48


30/84

9th Yr.

0.00

38.29

1.91

23.35

2.34

0.10

0.03

2.00

63.74

4.27


31/84

1.63

2.85

0.00

-0.41

4.08

190.87

-0.64

86.76

1431.04


32/84


33/84

-5.77

0.00 0.00 0.00 0.00 0.00 0.00 0.00 5.77

4

128.46


34/84


35/84

11

12

13

13

14

15

15

16


36/84

CHECK LUCKY ARCHADE

Year > 2009-10 2009-10 2010-11 2011-12 20012-13 2013-14 2014-15 2015-16

1. Closing Stock in Process

of Operating Stament tallies Yes Yes Yes Yes Yes Yes Yes Yes

with that of Balance Sheet

2. Closing Stock of F.G.

of Operating Stament tallies Yes Yes Yes Yes Yes Yes Yes Yes


3. Net Profit #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF!

4. Depreciation Reported in

Operating Statement tallies Yes Yes Yes Yes Yes Yes Yes No


5. Balance Sheet Assets is No No No No No No No No

equal to Liabilities

a. Total Assets 523.67 607.00 761.19 914.67 1067.31 1223.02 1388.71 1550.79

b. Total Liabilities 483.17 566.50 720.70 874.17 1026.81 1182.51 1348.21 1510.28

c. Difference 40.50 40.50 40.49 40.50 40.50 40.51 40.50 40.51

6. Net Funds Outflow/Inflow :

a.Net Surplus/Deficit #REF! #REF! #REF! #REF! #REF! #REF! #REF!

(Item-8 of Form-VI)

b.Increase/Decrease in Bank Borrowing 0 0 0 0 0 0 0

(Item-9 of Form-VI)

c.Difference #REF! #REF! #REF! #REF! #REF! #REF! #REF!

*** In case there are Differences under Checks-5 or 6 above, these should be zeroised.

Any Diffrence under Check-4 should be expalined at the appropriate place in the Appraisal Memorandum.


37/84

PERFORMANCE & FINANCIAL INDICATORS

Name: LUCKY ARCHADE

Amounts in Rs. Lacs

As on 31st March: 2009-10 2009-10 2010-11 2011-12 20012-13 2013-14 2014-15 2015-16

Net sales 1836.00 2019.60 2221.56 2221.56 2221.56 2221.56 2221.56 2221.56

Operating Profit #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF!

Net Other Income 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Profit Before Tax #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF!PBT/NS (%) #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF!

Profit After Tax #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF!

Cash Accruals #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF!

Paid Up Capital 43.74 43.74 43.74 43.74 43.74 43.74 43.74 43.74

Tangible Net Worth 401.69 501.96 673.10 843.52 1013.10 1181.51 1347.21 1509.28

Adj TNW (Excl. Invest/Loans in Subsidiaries) 401.69 501.96 673.10 843.52 1013.10 1181.51 1347.21 1509.28

TOL/TNW 0.20 0.13 0.07 0.04 0.01 0.00 0.00 0.00

Total Term Lia./TNW 0.20 0.13 0.07 0.04 0.01 0.00 0.00 0.00

Current Ratio 417.27 508.41 669.74 829.76 988.38 1149.59 1320.33 1487.05

Total Tangible Assets (TTA) 523.67 607.00 761.19 914.67 1067.31 1223.02 1388.71 1550.79

EFFICIENCY RATIOS :

Net Sales/TTA (Times) 3.51 3.33 2.92 2.43 2.08 1.82 1.60 1.43

PBT/TTA (%) #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF!

Operating Cost/NS (%) #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF!

Bank Fin./Curr. Assets (%) 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%Inv./NS+Rec./GS (Days) 11 10 9 9 9 9 9 9

LIQUIDITY RATIOS

Current Ratio 417.27 508.41 669.74 829.76 988.38 1149.59 1320.33 1487.05

Acid Test Ratio 363.27 454.41 615.74 775.76 934.38 1095.59 1266.33 1433.05

Bank Finance to WCG (%) 0.00% 0% 0.00% 0% 0.00% 0.00% 0.00% 0.00%

LEVERAGE RATIOS

Debt : Equity Ratio 0.20 0.13 0.07 0.04 0.01 0.00 0.00 0.00

TOL/TNW 0.20 0.13 0.07 0.04 0.01 0.00 0.00 0.00

Debt : Assets Ratio 0.15 0.10 0.06 0.03 0.01 0.00 0.00 0.00

Fixed Assets Coverage Ratio 0.76 0.64 0.51 0.35 0.16 0.00 0.00 0.00

Interest Coverage Ratio #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF!

TURNOVER RATIOSInventory Turnover Period (DAYS) 11 10 9 9 9 9 9 9

Average Collection Period (DAYS) 0 0 0 0 0 0 0 0

Total Assets Turnover (TIMES) 3.51 3.33 2.92 2.43 2.08 1.82 1.60 1.43

Average Credit Period (DAYS) 0 0 0 0 0 0 0

Bank Finance Turnover #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Current Assets Turnover 4 4 3 3 2 2 2 1

PROFITABILITY RATIOS

Net Profit Margin (%) #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF!

Net Income : Assets Ratio (%) #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF!

Return on Investment (ROCE)(%) #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF!

Return on Equity (%) #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF!

Operating Profitability (%) #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF!

Pre-Tax Profitability (%) #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF!

PBT/TTA (%) #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF!

STRUCTURAL RATIOS

Retained Profit (%) #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF!

Raw Material Content (%) #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF!

OC/Sales (%) #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF!


38/84


39/84

FINANCIAL SUMMARY

LUCKY ARCHADE

Amounts in Rs. Lacs

2009-10 2009-10 2010-11 2011-12 20012-13 2013-14 2014-15

1. Gross Revenue - Domestic 1836.00 2019.60 2221.56 2221.56 2221.56 2221.56 2221.56

- Exports 0.00 0.00 0.00 0.00 0.00 0.00 0.00

2. Less Excise Duty 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3. Net Sales (1 - 2) 1836.00 2019.60 2221.56 2221.56 2221.56 2221.56 2221.56

4. Depreciation 8.56 7.81 7.14 6.53 5.99 5.50 5.05

5. Operating Profit (before Interest) #REF! #REF! #REF! #REF! #REF! #REF! #REF!

6. Interest 17.84 16.33 13.92 11.51 9.00 6.61 5.77

7. PBT #REF! #REF! #REF! #REF! #REF! #REF! #REF!

8. Tax 63.17 17.69 30.20 30.07 29.93 29.72 29.249. PAT #REF! #REF! #REF! #REF! #REF! #REF! #REF!

10. PBDIT (4+6+7) #REF! #REF! #REF! #REF! #REF! #REF! #REF!

11. Paid Up Capital (PUC) 43.74 43.74 43.74 43.74 43.74 43.74 43.74

12. Total Outside Liabilities (TOL) 81.48 64.54 47.60 30.65 13.71 1.00 1.00

13. Tangible Net Worth (TNW) 401.69 501.96 673.10 843.52 1013.10 1181.51 1347.21

14. Adjusted TNW 401.69 501.96 673.10 843.52 1013.10 1181.51 1347.21

15. Total Assets 523.67 607.00 761.19 914.67 1067.31 1223.02 1388.71

16.. Intangible Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00

17. TTA (15-16) 523.67 607.00 761.19 914.67 1067.31 1223.02 1388.71

18. PBDIT/INT (10/6) #REF! #REF! #REF! #REF! #REF! #REF! #REF!

19. PBT/Net Sales #REF! #REF! #REF! #REF! #REF! #REF! #REF!

20. PAT/Net Sales #REF! #REF! #REF! #REF! #REF! #REF! #REF!

21. ROCE (PBDIT/TTA) #REF! #REF! #REF! #REF! #REF! #REF! #REF!

22. (INV+RECV)/NET SALES (Days) 11 10 9 9 9 9 9

24. Current Ratio 417.27 508.41 669.74 829.76 988.38 1149.59 1320.33

25. TOL/TNW 0.20 0.13 0.07 0.04 0.01 0.00 0.00

26. TOL/TNW (Adjusted) 0.20 0.13 0.07 0.04 0.01 0.00 0.00

27. Cash Accrual #REF! #REF! #REF! #REF! #REF! #REF! #REF!

2009-10 2009-10 2010-11 2011-12 20012-13 2013-14 2014-15

1. Opening TNW 43.74 #REF! #REF! #REF! #REF! #REF! #REF!

2. Add PAT #REF! #REF! #REF! #REF! #REF! #REF! #REF!

3. Add Increase in Equity / Premium - - - - - -

4. Add / Subtract change in Intangible Assets - - - - -

5. Add / Subtract change in Deffered Tax Liability - - - - - -

6. Deduct Dividend Payment - - - - - - -

7. Closing TNW #REF! #REF! #REF! #REF! #REF! #REF! #REF!

2009-10 2010-11 2011-12 20012-13 2013-14 2014-15

1. Long Term Sources #REF! #REF! #REF! #REF! #REF! #REF!

2. Long Term Uses #REF! #REF! #REF! #REF! #REF! #REF!

3. Surplus/Deficit #REF! #REF! #REF! #REF! #REF! #REF!

MOVEMENT IN TNW

FUNDS FLOW ANALYSIS


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Performance and Financial Indicators as in Format-S

As on 31/03 2009-10 2009-10 2010-11 2011-12 20012-13 2013-14 2014-15

Net Sales 1836.00 2019.60 2221.56 2221.56 2221.56 2221.56 2221.56

Operating Profit #REF! #REF! #REF! #REF! #REF! #REF! #REF!

PBT #REF! #REF! #REF! #REF! #REF! #REF! #REF!

PBT/Net Sales % #REF! #REF! #REF! #REF! #REF! #REF! #REF!

PAT (including Deferred Tax) #REF! #REF! #REF! #REF! #REF! #REF! #REF!

Cash Accruals #REF! #REF! #REF! #REF! #REF! #REF! #REF!

PBDIT #REF! #REF! #REF! #REF! #REF! #REF! #REF!

PUC 43.74 43.74 43.74 43.74 43.74 43.74 43.74

TNW 401.69 501.96 673.10 843.52 1013.10 1181.51 1347.21

Adjusted TNW 401.69 501.96 673.10 843.52 1013.10 1181.51 1347.21

TOL/TNW 0.20 0.13 0.07 0.04 0.01 0.00 0.00

TOL / Adjusted TNW 0.20 0.13 0.07 0.04 0.01 0.00 0.00

Current Ratio 417.27 508.41 669.74 829.76 988.38 1149.59 1320.33

Funds Flow Analysis as in Format-S

Particulars 2009-10 2009-10 2010-11 2011-12 20012-13 2013-14 2014-15Long Term Sources 0 #REF! #REF! #REF! #REF! #REF! #REF!

Long Term Uses 0 #REF! #REF! #REF! #REF! #REF! #REF!

Surplus / Deficit 0 #REF! #REF! #REF! #REF! #REF! #REF!

Inventory & Receivable level (Months/Days) as in Format-S

Inventory / Payments 2009-10 2009-10 2010-11 2011-12 20012-13 2013-14 2014-15

Raw material - Imported 0 0 0

Raw material - Domestic

Consumables / Spares

Stock-in-Process

Finished Goods #REF! #REF! #REF! #REF! #REF! #REF! #REF!

Receivables - Export 0 0 0

Receivables - DomesticSundry Creditors 0


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Debt Service Coverage Ratio as in Annexure-I

Particulars 2009-10 2009-10 2010-11 2011-12 20012-13 2013-14 2014-15

Sales 1836.00 2019.60 2221.56 2221.56 2221.56 2221.56 2221.56

Net Profit #REF! #REF! #REF! #REF! #REF! #REF! #REF!

Depreciation 8.56 7.81 7.14 6.53 5.99 5.50 5.05

Cash Accruals #REF! #REF! #REF! #REF! #REF! #REF! #REF!Interest on Term Loan 17.84 16.33 13.92 11.51 9.00 6.61 5.77

TOTAL #REF! #REF! #REF! #REF! #REF! #REF! #REF!

TL / DPG Repayments 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Interest on Term Loan 17.84 16.33 13.92 11.51 9.00 6.61 5.77

TOTAL 17.84 16.33 13.92 11.51 9.00 6.61 5.77

Gross DSCR #REF! #REF! #REF! #REF! #REF! #REF! #REF!

Average Gross DSCR

Net DSCR #REF! #REF! #REF! #REF! #REF! #REF! #REF!

Average Net DSCR

Security Margin as in Annexure-I

Particulars 2009-10 2009-10 2010-11 2011-12 20012-13 2013-14 2014-15

WDV of Fixed Assets 106.40 98.59 91.45 84.91 78.93 73.43 68.38

Agg. TL / DPG outstanding 80.48 63.54 46.60 29.65 12.71 0.00 0.00

Security margin available 25.92 35.05 44.85 55.26 66.22 73.43 68.38

% of Margin 24.00% 36.00% 49.00% 65.00% 84.00% 100.00% 100.00%

#REF!

#REF!


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174.78

80.48

94.30

54.00%


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SL. NO. C H A P T E R PAGE NO.

I PROJECT AT A GLANCE 1

II INTRODUCTION 2III LOCATION 2

IV MARKET SURVEY 3

V PROMOTERS 4

VI PRODUCTION AND ITS PROCESS 4

VII IMPLEMENTATION SCHEDULE 5

VIII SUBSIDY 5

IX SOCIAL BENEFITS 5

X FINANCIAL EVOLUTIONS 6

A N N E X U R E

BASIC ASSUMPTIONS

I BASIC ASSUMPTIONS

II LAND (AT COST)

III LAND DEVELOPMENT, ROAD & CULVERT

IV BUILDINGS

V PLANT AND MACHINERIES

VI FURNITURE & FIXTURES

VII LICENSE & PERMISSION FEES

VIII PRELIMINARY & PREOPERATIVE EXPENSES

IX TOTAL BLOCK CAPITAL

X ANNUAL SALES REALISATION

XI MAN POWER & ORGANISATION

XII OVERHEADS

XIII WORKING CAPITAL REQUIREMENT

XIV COST OF PROJECT AND MEANS OF FINANCE

XV INTEREST AND REPAYMENT SCHEDULE OF TERM LOAN

XVI D E P R E C I A T I O N S C H E D U L E

XVII COST OF OPERATION AND PROFITABILITY

XVIII DEBT SERVICE COVERAGE RATIO

XIX C A S H F L O W S T A T E M E N T

XX P R O J E C T E D B A L A N C E S H E E T

XXI P A Y B A C K P E R I O D

XXII BREAK - EVEN - POINT

XXIII CONCLUSIONS


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CHAPTER - 1

1 NAME OF ORGANISATION : ANJALI ADARSHA EDUCATIONAL TRUST

2 LOCATION : MEGHSDAMBURU,BALASORE

BALASORE

3 CONSTITUTION : TRUST

PROPOSED COLLEGE NAME : VIJAYANJALI INSTITUTE OF TECHNOLOGY

PROPOSED COLLEGE ADDRESS : GADAVANGA NO-4,KHANTAPADA,BALASORE

4 NAME OF TRUSTEE : BIDUBENDU PATRA

: R. JAYRAM SINGHRABINDRA NATH DEY

SUJATA SINGH

ABHAYA KUMAR DAS

K.G. NANGAMANI

SABITA RANI SEE

BRUNDABAN ACHARYA

PRASANTA KUMAR SINGH SAMANT

AMIT KUMAR DALLAI

JANMAJAY PATRA

KUNJA BIHARI DAS

SASMITA PATRA

ASIT CHAND

JADABENDRA PRADHAN

DHANANJAY PRADHAN

5 OBJECTIVE : ADVANCEMENT OF EDUCATION

6 TOTAL PROJECT COST : 530.37 Lacs.

7 MEANS OF FINANCE : TERM LOAN 310.00 Lacs.

PROMOTER'S

CONTRIBUTION 220.37 Lacs.

8 PROPOSED MAN POWER : 25 PERSONS

9 TIME FOR COMPLETION OF PROJECTAND COMMERCIAL PRODUCTION : 6 MONTHS

10 BREAK-EVEN-POINT : 54.96%

11 PAY BACK PERIOD : 6 years(Including Moratarium Period)

12 DEBT SERVICE COVERAGE RATIO : 1493.32 532.08 2.81


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ANNEXURE-I

BASIC ASSUMPTIONS (Rs . In Lacs)

i) NO OF STUDENTS

The AICTE his given their Letter of intent to take admission for the 1st Academic year

beginning in 2009 for 240 students.And we Expect our Cpacity will increased upto360begining from 4th year

i.e the academic year 2012-13

The duration of the course is 4 years. The Expected increase in number of students is estimated as follows:

Academic year 1st 2nd 3rd 4th Total

2009-10 192 0 0 0 192

2010-11 204 192 0 0 396

2011-12 216 204 192 0 612

2012-13 324 216 204 192 936

2013-14 342 324 216 204 1086

2014-15 353 342 324 216 1235

2015-16 353 353 342 324 13722016-17 353 353 353 342 1401

2017-18 353 353 353 353 1412

2018-19 353 353 353 353 1412

ii) CAUTION MONEY

As per Guidelines of the BPUT and Rules & Regulation of the organisation caution money will be Collected

from Students for future contigencies. The amount of caution money is refundable to the student

at the time his leaving the College

The amount of caution money to be collected at the time of admission will be Rs. 5000/- Per Students

Academic year2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18

No. Std 192 204 216 324 342 353 353 353 353

Per Am 0.05 0.05 0.05 0.05 0.05 0.05 0.05 0.05 0.05

Total amount

Collect 9.60 10.20 10.80 16.20 17.10 17.65 17.65 17.65 17.65

Cumulative

Amoun 9.60 19.80 30.60 46.80 54.30 61.75 68.60 70.05 70.60

Refund 0.00 0.00 0.00 9.60 10.20 10.80 16.20 17.10 17.65

Balanc 9.60 19.80 30.60 37.20 44.10 50.95 52.40 52.95 52.95


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ANNEXURE-II

LAND (AT COST)

10 .06 Acre of Land purchased in the name of Trust 10.00

ANNEXURE-III

LAND DEVELOPMENT, ROAD & CULVERT(Including Internal road of the College) 25.87

ANNEXURE-IV

BUILDINGS

A. ADMINISTRATIVE BUILDING

i) Conference room 43.4*40 600.00 1736 Sft @ Rs. 10.42

ii) Reception Office 11.6*20.1 600.00 233.16 Sft @ Rs. 1.40

iii) Principal Chember 20*18.9 600.00 378 Sft @ Rs. 2.27

iv) Main Office 25*40 600.00 1000 Sft @ Rs. 6.00

(Including Staff Common 51.9*40 600.00 2076 Sft @ Rs. 12.46Room)

v) Adm. Office 18.4*20.5 600.00 377.2 Sft @ Rs. 2.26

vi) Maint. Room 11.9*40 600.00 476 Sft @ Rs. 2.86

B MAIN ACADEMIC BLOCK

i) Class Room 3 Nos. 25*40 600.00 3000 Sft @ Rs. 18.00

ii) Laboratory Rooms 45.1*40 600.00 1804 Sft @ Rs. 10.826 Nos 54.2*40 600.00 2168 Sft @ Rs. 13.01

55*40 600.00 2200 Sft @ Rs. 13.20

69.3*40 600.00 2772 Sft @ Rs. 16.63

30*40 600.00 1200 Sft @ Rs. 7.20

70*40 600.00 2800 Sft @ Rs. 16.80

iii) Liabrary 1 No 100.1*40 600.00 4004 Sft @ Rs. 24.02

iv) Work shop 200*40 375.00 8000 Sft @ Rs. 30.00

v) Toilet 2 Nos 11.9*9.2 600.00 218.96 Sft @ Rs. 1.31

9*19.2 600.00 172.8 Sft @ Rs. 1.04

23.7*10 600.00 237 Sft @ Rs. 1.42

10*16 600.00 160 Sft @ Rs. 0.96vi) GCR 20*25 600.00 500 Sft @ Rs. 3.00

vii) Tutorial Room 2 Nos 15*20 650.00 600 Sft @ Rs. 3.90

viii) Strong Room 8.11*19.2 600.00 155.71 Sft @ Rs. 0.93

ix) Pasage,Portico& Staffe Qtr 550.00 7050 Sft @ Rs. 38.78


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C HOSTEL

i) Hostel Rooms 68.No. 10*12 650.00 8160 Sft @ Rs. 53.04

ii) Common Room 20.1*12 650.00 241.2 Sft @ Rs. 1.57

iii) Varanda 650.00 4100 Sft @ Rs. 26.65

iv) Warden Room 20.1*12 650.00 241.2 Sft @ Rs. 1.57

D BOUNDARY WALL

v) Buondary wall (10 Acre) 19.81

TOTAL 341.32

Rounded off 341.00

TOTAL LAND AND BUILDING 376.87

ANNEXURE-VPLANT AND MACHINERIES

i) Electrifiction with transformer 20.00

ii) Campus Lighting 3.00

iii) Air conditioner for Class room,Administrative Building 50 Nos. @ 26000/- 13.00

iv) Instalation of Air conditioner 0.50

v) Projector 4 Nos. @ 75000/- 3.00

vi) Laboaratory equipments 30.00

vii) Liabrary books 8.00

viii) Computer & Equipments 20.00

ix) Tube well 3.00

x) Insurance, Freight, Taxes and Duties 1.00

xi) Contingency (5%) 1.00

TOTAL 102.50


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ANNEXURE-VI

FURNITURE & FIXTURES

Chair, Table, Almirah etc 7.00

Disigning & Gardening 2.00

9.00

ANNEXURE-VII

LICENSE & PERMISSION FEES

AICTE 35.00

35.00

ANNEXURE-VIII

PRELIMINARY & PREOPERATIVE EXPENSES

i) Preliminary Expenses 1.00

ii) Pre operative Expenses 1.00

TOTAL 2.00

ANNEXURE-IX

TOTAL BLOCK CAPITAL

LAND (AT COST) 10.00

LAND DEVELOPMENT, ROAD & CULVERT 25.87

BUILDINGS 341.00

PLANT AND MACHINERIES 102.50

FURNITURE & FIXTURES 9.00

LICENSE & PERMISSION FEES 35.00

PRELIMINARY & PREOPERATIVE EXPENSES 2.00

525.37

FUTURE ADDITION TO BLOCK ASSETS

2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17

Building 25.00 40.00 80.00 80.00 80.00 0.00 0.00

Plant & Machinery 20.00 35.00 50.00 50.00 20.00 10.00 10.00

Furniture & Fixture 5.00 15.00 20.00 20.00 20.00 20.00 20.00

Total To Be Invested 50.00 90.00 150.00 150.00 120.00 30.00 30.00


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ANNEXURE-X

TOTAL REVENUE

The main source of revenue of the college will be fees collection. That is the direct source of revenue.

There will be some indirect source of revenue such as hostel charges, fooding charges, sale of Books, Dress,

and other materials.The details of indirect revenue is different head is calclated below.

A. DIRECT REVENUE

ANNUAL FEES REALISATION

The main source of revenue will be in the form of Tution fees & Examination Fees collected from students

Fees structure will be in manner prescribed as per BPUT Guidelines.In a very conservative principle

we expect an increase of Rs. 1000/- Per Year after 2 Year

DETAILS OF TUTION FEES

Academic year No. Of students Tutin Fees per Std. Total Per Year

2009-10 192 0.48 92.162010-11 396 0.48 190.08

2011-12 612 0.49 299.88

2012-13 936 0.50 468.00

2013-14 1086 0.51 553.86

2014-15 1235 0.51 629.85

2015-16 1372 0.51 699.72

2016-17 1401 0.52 728.52

2017-18 1412 0.52 734.24

2018-19 1412 0.53 748.36

DETAILS OF EXAMINATION FEES

We Expect the examination Fees will be increased by Rs. 1000/ Per Year

Academic year No. Of students Exam. Fees per Std. Total Per Year

2009-10 192 0.05 9.60

2010-11 396 0.06 23.76

2011-12 612 0.07 42.84

2012-13 936 0.08 74.88

2013-14 1086 0.09 97.74

2014-15 1235 0.10 123.50

2015-16 1372 0.11 150.92

2016-17 1401 0.12 168.12

2017-18 1412 0.13 183.56

2018-19 1412 0.14 197.68


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B INDIRECT REVENUE

I) HOSTEL FEES

Provision for construction of hostel with all facilities such as attached toilet has been made. Hostel facility will

be made available to all the students who need it.

The rooms will be provided on double cccupancy basis.

The college is located at Khantapada, which is 15 kms from Balasore town.It is expected that at least 70%

of the total students will stay in Hostel.

The hostel Charges (excluding fooding) per student will be 700/- per month.

The expected revenue generation from hostel charges is calculated as follows

Academic year No. Of students 70% Boarding Total Per Month Total Per Annum

2009-10 192 134 0.94 11.29

2010-11 396 277 1.94 23.28

2011-12 612 428 3.00 35.99

2012-13 936 655 4.59 55.042013-14 1086 760 5.32 63.86

2014-15 1235 865 6.05 72.62

2015-16 1372 960 6.72 80.67

2016-17 1401 981 6.86 82.38

2017-18 1412 988 6.92 83.03

2018-19 1412 988 6.92 83.03

II) SAVINGS FROM SALES

A) SALE OF BLAZERS

To maintain decency and uniformity the college will be providing Blazars to its students on

payment basis.

The student will have to pay Rs.2500/- per Blazaer, which is equal to its market price in retail outlets. .

As the college will be making bulk purchase it will be making savings from it. The cost of Blazer

for the college will be Rs.1200/- per piece.

Hence there will be a saving of Rs.1300/- per student

The annual revenue generation from sale of Blazers is calculated as follows:-

Academic year No. Of students Saving from Blezer Total Per Year

2009-10 192 0.013 2.50

2010-11 396 0.013 5.15

2011-12 612 0.013 7.962012-13 936 0.013 12.17

2013-14 1086 0.013 14.12

2014-15 1235 0.013 16.06

2015-16 1372 0.013 17.84

2016-17 1401 0.013 18.21

2017-18 1412 0.013 18.36

2018-19 1412 0.013 18.36


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B) SALE OF DRESS MATERIAL

In view of mandatory dress code and to maintain uniformity in colour and quality the college will

have to provide dress materials to the students. Each student has to purchase 2 sets of dress

materials at a price of of Rs. 1000/- for 2 sets.

Again due to economy of quantity of purchase the college will be able to save Rs.500/- per student.

The annual revenue generation from sale of Dress Materials is calculated as follows:-

Academic year No. Of students Saving from Dress Total Per Year

2009-10 192 0.005 0.96

2010-11 396 0.005 1.98

2011-12 612 0.005 3.06

2012-13 936 0.005 4.68

2013-14 1086 0.005 5.43

2014-15 1235 0.005 6.18

2015-16 1372 0.005 6.86

2016-17 1401 0.005 7.01

2017-18 1412 0.005 7.06

2018-19 1412 0.005 7.06

C) SALE OF BOOKS

This being a Professional education college the books required by the students will not freely

available at Balasore market. Though some of the books are availlable in the market the college

will have to provide required books to the students

As per resonable and conservatine estimate at least 5 books will purchased by each student

with an average cost of Rs.400/- per book.

The books will vbe purchsed directly from publishers.Hence the college will be getting a discount ofat least 25% fron the publishers.

The annual revenue generation from discount on purchase of Books is calculated as follows:-

Academic year No. Of students No. Of Books Rate Total cost Margin 25%

2009-10 192 5 400.00 384000.00 0.96

2010-11 396 5 400.00 792000.00 1.98

2011-12 612 5 400.00 1224000.00 3.06

2012-13 936 5 400.00 1872000.00 4.68

2013-14 1086 5 400.00 2172000.00 5.43

2014-15 1235 5 400.00 2470000.00 6.18

2015-16 1372 5 400.00 2744000.00 6.86

2016-17 1401 5 400.00 2802000.00 7.012017-18 1412 5 400.00 2824000.00 7.06

2018-19 1412 5 400.00 2824000.00 7.06


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D) SALE OF LAPTOPS

Every student will need a Laptop.To ensure the quality and correct configuration the college will

supply Laptops to the students

The price in the market for the required quality of Laptop is Rs.40000/- per Laptop.

The college will get 15% discount on purchase of Laptops.

The annual revenue generation from discount on purchase of Laptops is calculated as follows:-

Academic year No. Of students Rate Total cost Margin 5%

2009-10 192 40000.00 7680000.00 3.84

2010-11 204 40000.00 8160000.00 4.08

2011-12 216 40000.00 8640000.00 4.32

2012-13 324 40000.00 12960000.00 6.48

2013-14 342 40000.00 13680000.00 6.84

2014-15 353 40000.00 14120000.00 7.06

2015-16 353 40000.00 14120000.00 7.06

2016-17 353 40000.00 14120000.00 7.06

2017-18 353 40000.00 14120000.00 7.062018-19 353 40000.00 14120000.00 7.06

III) SAVINGS FROM PROVISION OF FOOD

The college will have to provide Good quality food to the students staying in Hostel

The fooding charges is collected at Rs 1400/- per student.

The cost of food is estimated at Rs 800/- per student resulting in a saving of Rs 600/- per student.

The annual revenue generation fro provision of food is calculated as follows:-

Academic year No. Of students 70% Boarding Total Saving per Month Total Saving per year

2009-10 192 134.4 0.81 9.68

2010-11 396 277.2 1.66 19.96

2011-12 612 428.4 2.57 30.84

2012-13 936 655.2 3.93 47.17

2013-14 1086 760.2 4.56 54.73

2014-15 1235 864.5 5.19 62.24

2015-16 1372 960.4 5.76 69.15

2016-17 1401 980.7 5.88 70.61

2017-18 1412 988.4 5.93 71.16

2018-19 1412 988.4 5.93 71.16


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TOTAL REVENUE IS SUMMED UP AS FOLLOWS

DIRECT REVENUE

2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19

Tution 92.16 190.08 300 468.00 553.86 629.85 699.72 728.52 734.24 748.36

Exam 9.60 23.76 43 74.88 97.74 123.50 150.92 168.12 183.56 197.68

Lodgin 11.29 23.28 36 55.04 63.86 72.62 80.67 82.38 83.03 83.03

Total 113.05 237.12 378.71 597.92 715.46 825.97 931.31 979.02 1000.83 1029.07

INDIRECT REVENUE

2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19

Blezer 2.50 5.15 8 12.17 14.12 16.06 17.84 18.21 18.36 18.36

Dress 0.96 1.98 3 4.68 5.43 6.18 6.86 7.01 7.06 7.06

Books 0.96 1.98 3 4.68 5.43 6.18 6.86 7.01 7.06 7.06

Laptop 3.84 4.08 4 6.48 6.84 7.06 7.06 7.06 7.06 7.06Foodin 9.68 19.96 31 47.17 54.73 62.24 69.15 70.61 71.16 71.16

G.TOT 17.93 33.15 49.24 75.18 86.55 97.71 107.76 109.89 110.70 110.70

ANNEXURE-XIII

WORKING CAPITAL REQUIREMENT

(Rs. in Lacs)

A S S E S S M E N T O F W O R K I N G C A P I T A L R E Q U I R E M E N T(1st year)

ASSESSMENT

Sl. No. Items Holding Working M A R G I N Permissible Bank

Capital % Value FinanceRequired

1 Stock of Dress 20.00 25% 5.00 15.00

& Books & Others

____ ____ ____

20.00 5.00 15.00

Bank Finance 15.00

Margin money 5.00

TOTAL WORKING CAPITAL REQUIRED 20.00


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ANNEXURE-XIV

COST OF PROJECT AND

MEANS OF FINANCE

A COST OF PROJECT


1 Land and Land Development 35.87

2 Building 341.00

3 Plant & Machinery 102.50

4 Furniture & Fittings 9.00

5 License & Permission Fees 35.00

6 Preliminary Expenses 2.00

7 Margin Money for Working Capital 5.00

______

TOTAL PROJECT COST 530.37B MEANS OF FINANCE


1 Term Loan 310.00

2 Promotor's Contribution 220.37

_____

530.37


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ANNEXURE-XV (Rs. in Lacs.)

INTEREST AND REPAYMENT SCHEDULE OF TERM LOAN

A. TERM LOAN

Sl.No. Description 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16

1 Amount of

Term Loan 310.00 310.00 310.00 288.00 241.00 173.00 88.00 0.00

2 Amount of

Repayment 0.00 0.00 22.00 47.00 68.00 85.00 88.00 0.00


@ 15.75% 20.34 48.83 48.83 45.36 37.96 27.25 13.86 0.00

B ADDITIONAL TERM LOAN


1 Amount of

Term Loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00

2 Amount of

Repayment 0.00 0.00 0.00 0.00 0.00 0.00 0.00


@ 13% 0.00 0.00 0.00 0.00 0.00 0.00 0.00

C INTEREST PAYMENT SCHEDULE(CASH CREDIT)


1 Cash Credit 0.00 15.00 15.00 15.00 15.00 15.00 15.00 15.00

2 Interest on C.C. 0.00 2.29 2.29 2.29 2.29 2.29 2.29 2.29

D Total Interest 20.34 51.11 51.11 47.65 40.25 29.54 16.15 2.29

E Total Repayment 20.34 51.11 73.11 94.65 108.25 114.54 104.15 2.29

Total Principal

Repayament 0.00 0.00 22.00 47.00 68.00 85.00 88.00 0.00

Term loan

Outstanding 310.00 310.00 288.00 241.00 173.00 88.00 0.00 0.00


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ANNEXURE-XVI

D E P R E C I A T I O N S C H E D U L E

Sl. No. Description 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16

1 Land &

Land developm 35.87 35.87 35.87 35.87 35.87 35.87 35.87 35.87

2 Building

COST/W.D.V. 341.00 341.00 323.95 331.50 352.93 411.28 466.72 519.38

Addition 0.00 0.00 25.00 40.00 80.00 80.00 80.00 0.00

Total 341.00 341.00 348.95 371.50 432.93 491.28 546.72 519.38

Depreciation(5% 0.00 17.05 17.45 18.58 21.65 24.56 27.34 25.97

3 Plant & Machinery

COST/W.D.V. 102.50 102.50 92.25 101.03 122.42 155.18 184.66 184.20

Addition 0.00 0.00 20.00 35.00 50.00 50.00 20.00 10.00Total 102.50 102.50 112.25 136.03 172.42 205.18 204.66 194.20

Depreciation(15 0.00 10.25 11.23 13.60 17.24 20.52 20.47 19.42

4 Furniture & Fittings

COST/W.D.V. 9.00 9.00 6.75 8.81 17.86 28.39 36.30 42.22

Addition 0.00 0.00 5.00 15.00 20.00 20.00 20.00 20.00

Total 9.00 9.00 11.75 23.81 37.86 48.39 56.30 62.22

Depreciation(10 0.00 2.25 2.94 5.95 9.46 12.10 14.07 15.56

5 Preliminary and

Preoperative exp 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00

Total COST/ W.D.V. 490.37 490.37 460.82 479.21 531.08 632.73 725.55 783.67

Total Depreciation 0.00 29.55 31.61 38.13 48.35 57.18 61.88 60.94


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ANNEXURE-XVII

COST OF OPERTION PROFITABILITY (Rs. in Lacs.)

Sl.No. Particulars 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16

1 Direct Revenue 0.00 113.05 237.12 378.71 597.92 715.46 825.97 931.31

Indirect Revenue 0.00 17.93 33.15 49.24 75.18 86.55 97.71 107.76

0.00 130.98 270.27 427.95 673.10 802.01 923.68 1039.08

2 COST OF SALES

a) Raw material 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

b) Salary & Wag 0.00 37.08 41.88 76.80 94.20 120.96 153.36 175.80

cf) Overheads 0.00 25.88 44.72 108.08 162.68 223.28 291.92 338.96

d) Power & Fuel 7.20 8.40 12.00 14.40 18.00 24.00 30.00

d) Interest on TL 20.34 48.83 48.83 45.36 37.96 27.25 13.86 0.00

e) Interest on CC 0.00 2.29 2.29 2.29 2.29 2.29 2.29 2.29

f) Depreciation 0.00 29.55 31.61 38.13 48.35 57.18 61.88 60.94

____ ____ ____ ____ ____ ____ ____

Cost of Producti 20.34 150.82 177.72 282.66 359.88 448.96 547.30 607.99

Defici(-)/Surplus -20.34 -19.84 92.55 145.29 313.22 353.05 376.37 431.09

Tax 0.00 0.00 18.51 29.06 62.64 70.61 75.27 86.22

Defici(-)/Surplus -20.34 -19.84 74.04 116.23 250.58 282.44 301.10 344.87

Available Surplu -20.34 9.71 105.65 154.36 298.93 339.62 362.97 405.81

ANNEXURE - XVIIIDEBT SERVICE COVERAGE RATIO

Sl. No. Description 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15

1 Available Surplus 9.71 105.65 154.36 298.93 339.62 362.97


48.83 48.83 45.36 37.96 27.25 13.86

____ ____ ____ ____ ____ ____

T O T A L 58.53 154.47 199.72 336.89 366.87 376.83

3 Repayment of T.L. 0.00 22.00 47.00 68.00 85.00 88.00


48.83 48.83 45.36 37.96 27.25 13.86____ ____ ____ ____ ____ ____

48.83 70.83 92.36 105.96 112.25 101.86

1.20 2.18 2.16 3.18 3.27 3.70

Debt Service Coverage Ratio : 1493.32 / 532.08 __ 2.81


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ANNEXURE - XIX

C A S H F L O W S T A T E M E N T (Rs. in Lacs.)

P A R T I C U L A R S 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16

SOURCES OF FINANCE

Profit before Tax -20.34 -19.84 92.55 145.29 313.22 353.05 376.37 431.09

Interest added back 20.34 48.83 48.83 45.36 37.96 27.25 13.86 0.00

Depreciation 0.00 29.55 31.61 38.13 48.35 57.18 61.88 60.94

Increase in

Term Loan 310.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Caution Money 0.00 9.60 10.20 10.80 16.20 17.10 17.65 17.65

Increase in

Working Capital loan 0.00 15.00 0.00 0.00 0.00 0.00 0.00 0.00

Expenses Not Paid 0.00 1.00 0.00 0.00 0.00 0.00 0.00 0.00

Promotor's

Contribution 200.71 40.00 0.00 0.00 0.00 0.00 0.00 0.00

______ ______ ______ ______ ______ ______ ______ ______

T O T A L 510.71 124.13 183.18 239.58 415.73 454.58 469.76 509.68

APPLICATION OF FUNDS

Capital Expenditure 490.37 0.00 50.00 90.00 150.00 150.00 120.00 30.00

AICTE Deposit 0.00 35.00 0.00 0.00 0.00 0.00 0.00 0.00

Increase inCurrent Assets 0.00 20.00 0.00 0.00 0.00 0.00 0.00 0.00

Decrease in

Term Loan 0.00 0.00 22.00 47.00 68.00 85.00 88.00 0.00

Caution Money 0.00 0.00 0.00 0.00 9.60 10.20 10.80 16.20

Interest 20.34 48.83 48.83 45.36 37.96 27.25 13.86 0.00

Taxes 0.00 0.00 18.51 29.06 62.64 70.61 75.27 86.22

_____ _____ _____ _____ _____ _____ _____ _____

T O T A L 510.71 103.83 139.33 211.42 328.20 343.06 307.93 132.42

OPENING BALANCE 0.00 0.00 20.31 64.16 92.32 179.85 291.37 453.20

SURPLUS / DEFICIT(-) 0.00 20.31 43.85 28.16 87.53 111.52 161.82 377.26

CLOSING BALANCE 0.00 20.31 64.16 92.32 179.85 291.37 453.20 830.46


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ANNEXURE - XX

P R O J E C T E D B A L A N C E S H E E T

(Rs. in Lacs.)

L I A B I L I T I E S

2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16

Promotor's Contribution 200.71 240.71 240.71 240.71 240.71 240.71 240.71 240.71

Cumulative Profit -20.34 -40.18 33.86 150.09 400.66 683.11 984.20 1329.07

Term Loan 310.00 310.00 288.00 241.00 173.00 88.00 0.00 0.00

Caution Money 0.00 9.60 19.80 30.60 37.20 44.10 50.95 52.40

Liabilities for Exp. 0.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00

Cash Credit from Bank 0.00 15.00 15.00 15.00 15.00 15.00 15.00 15.00

_____ _____ _____ _____ _____ _____ _____ _____

490.37 536.13 598.37 678.40 867.58 1071.92 1291.87 1638.19

A S S E T S 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16

Fixed Assets 490.37 460.82 479.21 531.08 632.73 725.55 783.67 752.72

Current Assets other than

Cash & Bank Balances 0.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00

Security Deposit 0.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00

(AICTE)

Cash and bank Balance 0.00 20.31 64.16 92.32 179.85 291.37 453.20 830.46

_____ _____ _____ _____ _____ _____ _____ _____

490.37 536.13 598.37 678.40 867.58 1071.92 1291.87 1638.19

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

ANNEXURE - XXI

P A Y B A C K P E R I O D

SL NO DESCRIPTION 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16

A Net Profit After Tax -19.84 74.04 116.23 250.58 282.44 301.10 344.87

B Depreciation 29.55 31.61 38.13 48.35 57.18 61.88 60.94

C Total Cash Accrual 9.71 105.65 154.36 298.93 339.62 362.97 405.81

D Cumulative

Cash Accrual 9.71 115.36 269.72 568.65 908.27 1271.25 1677.06

The Cost of the Project is Rs 530.37 Lacs. Hence Pay Back Period

will be Completed within 6 th year


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62/84

530.37


63/84

353

0.05

17.65

70.60

17.65

52.95


64/84


65/84

82.84

69.75

13.09

10.26

164


66/84

67.6

142


67/84

0.00


68/84

153.6

134.4

67.2

INDIRECT REVENUE


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We propose to provide books to every students by inviting the publishers . Though the

students are free to purchase Books from open Market still we expect a reasonable

number of Books i.e. 5 each per student will be sold by us.The average cost of books is

estimated to be Rs. 400/-, and taking a margin of 25 % from sale of Books.


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SAVING FROM SALE OF LAPTOP

We propose to provide Laptop to every students by inviting the Suppliers .

We will collect Rs. 40000/-from Every Students for Supply of Laptop

And we Expect a margin of 15% from supply of Laptop

We are promise to provide quality ,good & Hygenic food to our Boarding students.

We will collect Rs. 2000/-from Every Students every month for providing quality food.

And we expect our cost for the food per students per month will be Rs.1200/- of a

saving of Rs. 800/- Per Month per Month


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72/84

COLLATERAL SECURITY REQUIREMWNT

TOTAL EXPOSURE

TERM LOAN 310.00

C.C 15.00

325.00

TOTAL INVESTMENT

#REF! 525.37

WORKING CAPITAL 20.00

545.37

PROMOTERS CONTRIBUTION 220.37

COLLATERAL SECURITY REQUIREMWNT -205.37

488.37

7.00

495.37

318.222


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2016-17

0.00 310.00

0.00 310.00

0.00 222.08

2016-17

0.00 0.00

0.00 0.00

0.00 0.00

532.08

2016-17

15.00

2.29 18.30

2.29 240.38

2.29 550.38

0.00

0.00


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2016-17 2016-17

35.87 35.87

493.41 468.74

0.00 0.00

493.41 468.74

24.67 23.44

174.78 166.30

10.00 0.00184.78 166.30

18.48 16.63

46.67 50.00

20.00 0.00

66.67 50.00

16.67 12.50

2.00 2.00

752.72 722.91

59.81 52.57


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2016-17

979.02

109.89

1088.91

0.00

203.40 27.60

358.64 19.68

33.00

0.00 0.00

2.29

59.81 -1.13

____ #REF!

657.14

431.77 #REF!

86.35 0.14

345.42

405.23

Total

1271.25

222.08 240.38

_____ 1493.32

1493.32

310.00

222.08_____

532.08

2.81


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2016-17

431.77

0.00

59.81

0.00

17.65

0.00

0.00

0.00

______

509.23

0.00

0.00

0.00 i

0.00

17.10

0.00

86.35

_____

103.45

830.46

405.78

1236.24 0.00 0.00 0.00 0.00 0.00 0.00 0.00


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2016-17

240.71

1674.49

0.00

52.95

1.00

15.00

_____

1984.15

2016-17

692.91

20.00

35.00

1236.24

_____

1984.150.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00

2016-17

345.42

59.81

405.23

2082.29

4

530.37


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11

12

13

13

14

15

16


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NNEXURE-XI

DETAILS OF MONTHLY SALARY

esignation No.s 1st year No.s 2nd Year No.s 3rd Year No.s 4th Year No.s 5th Year No.s 6th Year No.s 7th Year No.s 8th Year

rincipal 1 0.50 1 0.50 1 0.55 1 0.55 1 0.60 1 0.60 1 0.65 1 0.6

eg. Faculty 6 1.20 6 1.20 9 2.00 7 2.50 8 3.00 8 3.50 9 4.00 10 4.3

is. Faculty 5 0.50 7 0.70 10 2.00 11 2.50 13 3.00 16 4.00 20 4.00 22 4.4

ab. Asst 3 0.24 4 0.32 6 0.60 6 0.70 7 1.00 9 1.20 10 1.50 12 2.0dmn. Officer 1 0.10 1 0.10 1 0.15 1 0.15 1 0.18 1 0.18 1 0.20 1 0.2

taffs 5 0.25 6 0.30 10 0.50 10 0.60 12 1.00 15 1.50 18 2.00 20 2.5

ub Staff 4 0.15 5 0.17 10 0.40 10 0.60 12 1.00 15 1.50 18 2.00 20 2.5

asual Worker 0.15 0.20 0.20 0.25 0.30 0.30 0.30 0.4

Total 3.09 30 3.49 47 6.40 46 7.85 54 10.08 65 12.78 77 14.65 86 16.9

Annual salary 37.08 41.88 76.8 94.20 120.96 153.36 175.8 203.


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DETAIL OF OVERHEAD

NNEXURE-XII

articulars 1st year 2nd Year 3rd Year 4th Year 5th Year 6th Year 7th Year 8th Year

(Per Month) (Per Month) (Per Month) (Per Month) (Per Month) (Per Month) (Per Month) (Per Mo

Watch & Ward 0.12 0.20 0.40 0.50 0.60 0.70 0.80 0.90

Washing & Cleaning 0.03 0.04 0.05 0.06 0.07 0.08 0.09 0.10

ardening 0.05 0.30 0.50 0.80 1.20 1.50 1.80 2.00

epair & Maintenence 0.10 0.25 0.50 0.50 1.20 1.50 1.80 2.00dvertisement 0.25 0.25 1.00 1.50 2.00 2.50 3.00 3.50

elephone 0.10 0.12 0.20 0.30 0.40 0.50 0.60 0.80

ostage & Telegrame 0.03 0.04 0.05 0.06 0.07 0.08 0.09 0.10

rinting & stationery 0.06 0.07 0.40 0.60 0.80 1.50 2.00 2.00

ravelling & Conveyance 0.40 0.80 1.50 2.00 2.50 3.00 3.50 3.00

tudent welfare 0.10 0.12 0.50 0.80 1.20 1.80 2.00 2.00

taff Welfare 0.05 0.06 0.20 0.30 0.40 0.50 0.60 0.90

cience Lab. Exp. 0.10 0.30 0.50 0.80 1.20 1.50 1.80 2.00

ooks & Periodicals 0.02 0.10 0.20 0.50 0.80 1.20 1.50 1.90

nnual Function & Puja 0.03 0.04 0.05 0.06 0.07 0.07 0.07 0.07

xam. Exp. 0.10 0.12 0.14 0.16 0.18 0.18 0.18 0.20

evelopment Exp 0.10 0.25 0.90 1.50 2.00 2.50 3.00 3.00

Orientation Prog. Exp 0.00 0.00 1.00 1.50 2.00 3.00 3.00 3.00

nsurance 0.21 0.21 0.21 0.21 0.21 0.21 0.21 0.21

ank Charges (Ex.Intere 0.21 0.21 0.21 0.21 0.21 0.21 0.21 0.21ontigencies 0.10 0.25 0.50 1.20 1.50 1.80 2.00 2.00

2.16 3.73 9.01 13.56 18.61 24.33 28.25 29.89

nnual Expenses 25.88 44.72 108.08 162.68 223.28 291.92 338.96 358.6


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th Year No.s 10th Year

0.70 1 0.7

5.00 10 2

5.00 20 2.5

2.50 5 0.50.24 1 0.24

3.00 10 0.8

3.00 9 0.3

0.40 0.5

19.84 56 7.54

238.08 90.48


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th Year 10th Year

Per Month) (Per Month)

1.00 1.20

0.11 0.12

2.50 2.80

2.50 2.804.00 4.50

1.00 0.16

0.10 0.10

3.00 3.50

3.50 4.00

3.00 3.50

1.20 1.50

2.50 3.00

2.30 2.50

0.07 0.07

0.20 0.20

3.00 4.00

3.00 4.00

0.21 2.50

0.21 0.503.00 3.50

36.40 44.45

436.76 533.4


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Year Ending 2009-10 2009-10 2010-11 2011-12 20012-13 2013-14

Capacity p.a.(in NOS.) 240 240 240 360 360 360

Capacity utilization (%) 80% 85% 90% 90% 95% 98%

OCCUPANCY. (nOS.) 192 204 216 324 342 353

A Net Sales 1836.00 2019.60 2221.56 2221.56 2221.56 2221.56

B Variable Cost

Raw Materials 1334.60 1804.00 1922.00 1922.00 1922.00 1922.00

Consumables & Spares 0.00 0.00 0.00 0.00 0.00 0.00

Power & Fuel (Variable Component)Other Mfg. Expenses 0.00 0.00 0.00 0.00 0.00 0.00

Sales & Dist. Expenses #REF! #REF! #REF! #REF! #REF! #REF!

TOTAL #REF! #REF! #REF! #REF! #REF! #REF!

C Contribution (A - B) #REF! #REF! #REF! #REF! #REF! #REF!

D Fixed / Semi-Variable costs

Power & Fuel (Fixed Component) #REF! #REF! #REF! #REF! #REF! #REF!

Factory Salary & Wages 23.28 25.61 26.89 28.23 29.64 31.13

Repairs & Maintenance Exp. 0.00 0.00 0.00 0.00 0.00 0.00

Depreciation & Prelim Exp. w/o 8.56 7.81 7.14 6.53 5.99 5.50

Interest on Term Loan 17.84 16.33 13.92 11.51 9.00 6.61

Interest on Working Capital 0.00 0.00 0.00 0.00 0.00 0.00

Administration Expenses

TOTAL #REF! #REF! #REF! #REF! #REF! #REF!

E Operating Profit (C -D) #REF! #REF! #REF! #REF! #REF! #REF!

F Break-even Sales #REF! #REF! #REF! #REF! #REF! #REF!

(fixed & semi-fixed cost x

production value) / Contribution

G Break-even at Installed Capacity #REF! #REF! #REF! #REF! #REF! #REF!

(fixed & semi-fixed expenses x

capacity utiliz.(%) x 100) / contribution

H Cash Break-even at Installed Capacity #REF! #REF! #REF! #REF! #REF! #REF!

(fixed & semi-fixed exp. - Depreciation) x

capacity uitiliz(%) x 100) / contribution

Variation Factor 10.0%

Average

Year Level

1 Sales 2123.64

2 Variable Expenses #REF!

3 Contribution (1 - 2) #REF!

4 Fixed Expenses #REF!

5 Operating Profit (3 - 4) #REF!

6 Break-even Sales #REF!

Sensitivity Analysis

#REF!

#REF!

10% Increase

in variable cost

10% Decrease

in sales volume

10% Decrease

#REF!#REF!

#REF!

#REF!

#REF!

#REF! #REF!

#REF!#REF!

#REF!

#REF!#REF!

Break-Even Analysis

2123.64

#REF!

1911.281911.28

in selling price

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