Layer Bird Project Report For 40000 Eggs Per Day

PROJECT REPORT
for
LAYER BIRD
(40,000 nos.)
nos.)
NAYAGARH AGRO PROJECT S Pvt . Lt d.

(AT(AT- KHOLA, KHANDAPADA, DIST NAYAGARH)
NAYAGARH
PROJECT CONSULTANTS
Prime Consultants & Services Pvt. Ltd.

Flat 3/A3, 3rd Floor, Lewis Plaza, Lewis Road,
B.J.B. Nagar, Bhubaneswar 751 014
Phone : (0674) 2430582, Fax : (0674) 2430135,
Mobile : 9437014311, e-mail : primebbsr@gmail.com
Bhubaneswar * Rourkela * Delhi
FOR
OF
AT - KHOLA, KHANDAPADA, DIST NAYAGARH, ODISHA
PROJECT CONSULTANTS
Prime Consultants & Services Pvt. Ltd.

Flat 3/A3, 3rd Floor, Lewis Plaza, Lewis Road,
B.J.B. Nagar, Bhubaneswar 751 014
Phone : (0674) 2430582, Fax : (0674) 2430135,
Mobile : 9437014311, e-mail : primebbsr@gmail.com
Bhubaneswar * Rourkela * Delhi
NAYAGARH AGRO FARM

( A Unit of Nayagarh Agro Projects (P) Ltd.)
INDEX
CHAPTER
DESCRIPTION
PAGE NO.
HIGHLIGHTS OF THE PROPOSAL
HISTORY AND BACKGROUND
10
RESUME OF PROMOTERS
13
RESUME OF KEY PERSONS
17
INFRASTRUCTURE, INPUTS & ORGANISATION
20
LAYER FARMING
25
LAYER BREED BV300
40
MARKET & MARKETING STRATEGY
41
FINANCIAL & ECONOMIC EVALUATIONS
50
ANNEXURE
1
PROJECT COST & MEANS OF FINANCE
1.1
DETAILS OF BLOCK CAPITAL
1.2
PRELIMINARY & PRE-OPERATIVE EXPENSES
1.3
ASSESSMENT OF WORKING CAPITAL
PROJECTED COST OF PRODUCTION AND PROFITABILITY
2.1
ASSUMPTION FOR COMPUTATION OF PROFITABILITY
2.2
COMPUTATION OF SALARIES
2.3
INTEREST & REPAYMENT SCHEDULE
2.4
COMPUTATION OF DEPRECIATION
2.5
COMPUTATION OF INCOME TAX
2.6
FLOCK SCHEDULE
2.7
STATEMENT OF INCOME
2.8
RAW MATERIALS
2.9
VALUATION OF CLOSING STOCK
2.10
FEED SAMPLE FORMULAE & FEED COST
PROJECTED FUND FLOW STATEMENT
PROJECTED BALANCE SHEET
PROJECTED BREAK EVEN ANALYSIS
PROJECTED INTERNAL RATE OF RETURN (IRR)
PROJECTED SECURITY MARGIN & ASSET COVERAGE RATIO
PROJECTED DEBT SERVICE COVERAGE RATIO (DSCR)
9 & 10
PROJECTED SENSITIVE ANALYSES : DSCR
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NAYAGARH AGRO FARM

CHAPTER 1
HIGHLIGHTS OF THE PROPOSAL

1. NATURE OF INDUSTRY
POULTRY (LAYER) FARMING
2. NAME AND CONSTITUTION
NAYAGARH AGRO PROJECTS PVT. LTD.
3. DATE OF INCORPORATION
20th August 2013
4. NATURE OF ACTIVITIES
Production of Eggs & Allied Agro Products
5. REGISTERED OFFICE
Plot No. - 81, Goutam Vihar

Saradeipur, NH-203,
Dhauli Square,
Bhubaneswar 751002, Odisha
Mobile: +91 9338774550
E-mail: nappl.nayagarh@gmail.com
Website: www.nappl.co.in
6. FARM LOCATION
At : Khandapada NAC
Mouza : Khola, Khandapada
Nayagarha , Pin -752077
Odisha
7. FARM AREA
4.42 Acres (17,887 Sq.mtr.)
8. LAYER BREED
B V 300
9. TOTAL BIRD CAPACITY
Layer
: 40,000 (10,000 X 4) (Four Sheds)
Grower : 10,204 X 1 (One Shed)

Chicks : 10,560 X 1 (One Shed)
Total
10. EGGS PRODUCTION
: 60764 birds
1,24,80,000 nos.
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NAYAGARH AGRO FARM

11. NAME OF PROMOTER / DIRECTORS
Name of Directors
Qualification Responsibility
Mrs. Madhumita
Panigrahi (Managing
M.A. , L.L.B.
Director)
Work Experience
General
Managerial Experience of 6 years
Management,
in Industrial Sector and Proprietor
Finance
of M/S Shuvam Engineers for last

12 years.
Mrs. Babita Pradhan

(Director)
Mr. Prafulla Ku Bhoi
(Director)
Graduate
HR & Administration Proprietor of M/S M.S Automobile

spare parts for last 3 years.
Graduate
Stocks & Marketing
last 20 years
Mr. Debasis Behera

(Director)
Working as Eggs distributor for
Graduate
Production & Farm
Work experience in agricultural
Management
farming, dairy and poultry

farming for last 15 yrs.
12. MANAGERIAL KEY PERSONS :
Name of Key
Persons
Qualification
Responsibility
Work Experience
32 year Experience as Department
Head of Pathology
Dr. A.G RAO

(Retd. Professor)
BVSc, MVSc, PhD
Technical
(Orissa
Orissa Veterinary College)
College
Consultant
Presently Technical consultant for

i) Pasupati Pvt Ltd.
ii) Eastern Hatcheries
iii) Suguna Poultry Products Ltd.
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Name of Key
Persons
Qualification
Responsibility
Work Experience
B.Sc, Diploma in
Telecommunication
Mr Rabinarayan Hardware and
Technical &
Promoter of M/S M.S. InfoTech for
Pradhan
Production
last 9 years.
Networking.
M.Sc in Agriculture
Engg.
Degree in Mechanical
Mr Manoranjan
Panda
Engineering
MBA ( Operational
Management)
Managerial Experience of 7 years in

Marketing &
Industrial Sector.
Finance
Promoter of M/S MRP Group of

Industries for last 16 years.
PGDCMIS,PGDMM
Mr. Satya
Ranjan Pradhan
B.A. Utkal University

Certificate Course in
Poultry
Mr. Deepak Ku B.A. Utkal University

Behera
Marketing
Certificate Course in
Poultry
Working as promoter of a poultry

farm for 15 years
Production & Farm Working as

Management
Supervisor production,
farm management for last 16 year.
Worked as an Admin assistant in Tata

Mr. Birendra Ku B.A. Utkal University
Sethi
P.G.D.C.A.
Supervisor
Consultancy Ltd.
Ltd for 4 years.
Working at Supervisor in MEP since 2
years.
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NAYAGARH AGRO FARM

13. ASSOCIATE CONCERN :
A. SUBHAM ENGINEERING
(Proprietor Mrs. Madhumita Panigrahi)
Deals in Industrial and Heavy Engineering Spares
Address : Plot 70, D Brahmeswar Patna,
Tankapani Road, Khurda
Tel : +91 674 243956
(Rs. In Lacs)
YEAR
TURNOVER
PROFIT
NET WORTH
2010-11 (Audited)
105.19
4.35
20.07
2011-12 (Audited)
120.16
4.98
23.55
2012-13 (Audited)
132.16
5.51
27.07
2013-14 (Estimated)
145.20
6.07
31.32
2014-15 (Projected)
159.73
6.81
35.97
B. M.S. AUTOMOBILES
(Proprietor Mrs. Babita Pradhan)
Deals in automobile spare parts
Address: HIG -22, Phase -1,
Kolathia, HB Colony,
Khandagiri, Bhubaneswar
(Rs. In Lacs)
YEAR
TURNOVER
PROFIT
NET WORTH
2010-11 (Audited)
23.21
1.86
8.63
2011-12 (Audited)
29.78
2.40
10.54
2012-13 (Audited)
34.51
2.81
12.84
2013-14 (Estimated)
40.50
3.45
15.30
2014-15 (Projected)
48.20
4.02
19.10
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14. INFRASTRUCTURE
a. Land
:
:
4.42 Acres (17,887 Sq.mtr.) of Agricultural Land taken

on long term lease from Mr. Manorajan Panda, General
Manager of the company for a period of 15 years.
b. Power
CESCO
c. Water
Suitable Ground water is available and adequate for the

Project.
d. Transport
The unit enjoys the proximity to the different modes of

transportation facilities.
15. MARKET
Eggs demand in our state is way ahead of the Eggs

produced. Now demand of eggs has increased through
introduction of Mid-Day-Meal Programme of Central
Govt. The management also has a Marketing
Guarantee Certificate from OPOLFED (Orissa State
Poultry Products Co-operative Marketing Federation
Ltd.).
16. PROMOTERS AND

MANAGEMENT
The management of the unit is vested on the Board of

Directors of the company and the managerial key
persons hired by the company. The promoters are
dynamic with sufficient resources and having vast
business experience in their relevant fields. They are
capable enough to run the project smoothly and
profitably.
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NAYAGARH AGRO FARM

17. ADVANTAGES OFTHE PROJECT :
The promoters are financially sound and are in a

position to meet their contribution to the project.
They have already acquired the land.
In the primary sector, Agriculture provides about 100
to 120 days employment. Scanty land holding, land
fragmentation and seasonal Agriculture are not able
to provide full employment to the work-force which
in turn creates unemployment in disguise. Poultry
farming can be a viable option to overcome the issue.
Poultry farming require less area with high return
than any other Animal Husbandry and Agriculture
activities.
Land topography & soil fertility is never a criterion
for Poultry like Agriculture.
Proven Technology and already in use successfully all
over the country.
Easy and ready availability of input materials,
manpower and other infrastructure facilities like
Road and Power Source.
Huge demand of eggs not only in our state but also in
other states. Ready market for the produced eggs.
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18. PROJECT COST
: Rs. 272.40 Lakhs
19. MEANS OF FINANCE
Promoters Contribution
: Rs. 97.40 Lakhs
Term Loan from Bank
: Rs. 175.00 Lacs
20. WORKING CAPITAL

REQUIREMENT
: Rs.142.11 Lakhs
21. WORKING CAPITAL

LIMIT FROM BANK
: Rs. 104.00 Lakhs
22. FINANCIAL INDICATORS
Promoters Contribution : 35.76 %

Debt Equity Ratio
: 1.80 : 1
DSCR
: 2.02
Break-Even-Point
: 75.23% of Projected Sales (In First Year)
20.11% of Capacity Sales (In First Year)

IRR
: 16%
PAYBACK PERIOD
: 5 YEARS
23. MANPOWER REQUIREMENT :
Technical
: 3
Administrative
: 2
Security Guard
: 2
Skilled Workers
: 10
Total
----: 17
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NAYAGARH AGRO FARM

Ltd.
(Rs. In Lacs)
24. TURNOVER
:
YEAR
TURNOVER
PROFIT
2014-15 (Projected)
125.42
11.23
2015-16 (Projected)
452.55
35.65
2016-17 (Projected)
469.06
41.02
2017 - 18 (Projected)
469.06
42.91
2018 - 19 (Projected)
469.06
45.29
PROFIT
41.02
42.91
45.29
35.65
11.23
2014
2014-15
2015-16
2016-17
2017 - 18
2018 - 19
(Projected) (Projected) (Projected) (Projected) (Projected)
TURNOVER
452.55
469.06
469.06
469.06
125.42
2014
2014-15
2015-16
2016-17
2017 - 18
2018 - 19
(Projected) (Projected) (Projected) (Projected) (Projected)
8
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NAYAGARH AGRO FARM

The unit has estimated to achieve a turnover of Rs.125.42 lacs in the year 2014-15 and Rs.
452.55 lacs in the year 2015-16. In order to achieve the estimated turnover, the unit requires
Cash Credit Limit of Rs.104.00 lacs and Term Loan of Rs. 175.00 lacs.
25. MAJORE CUSTOMER
Orissa State Poultry Products CoCo-operative

Marketing Federation Ltd. (OPOLFED)
A GOVT. OF ODISHA ORGANISATION
LAXMISAGAR, BHUBANESWAR 751006
PH. NO : +91 674 2570286/3267411
WEBSITE: WWW.OPOLFED.COM
E-MAIL: OPOLFED1976@YAHOO.COM
26. MAJORE SUPPLIERS
: Eastern Hatcheries Pvt. Ltd.,

(SUPPLIER OF CHICKS)
N-4/F-39, IRC VILLAGE,
BHUIBANESWAR 751015
Pasupati Feeds
C-95, NEW INDUSTRIAL ESTATE, JAGATPUR,
CUTTACK, ORISSA 754021
PHONE: (0671) 2490714
PASUPATIFEEDS@DATAONE.IN
27. PROJECT (TECHNICAL)

CONSULTANT
: Likhita Group of Industries

Industries
(SUPPLIER OF CAGES)
PLOT NO: A-15,
GANDHINAGAR,
IDA KUKATPALLY HYDERABAD -37,
ANDHRA PRADESH, INDIA
Lakshmi Wire Mesh

(SUPPLIER OF FEED MACHINARY, WIRE & CAGES)
BERHAMPUR 7, NIYATI VIHAR
JAGANNATH JUNCTION,
DIST : GANGAM, ODISHA
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NAYAGARH AGRO FARM

CHAPTER - 2
HISTORY & BACKGROUND
1.
Background :
Poultry Plays important role in
India as egg and meat are rich source of
proteins, vitamins and minerals. Egg not
only is the rich but also the cheapest
source of energy, vitamins, proteins and
minerals. In last two decades poultry
has
made
tremendous
strides
particularly in the private sector with

the result that India is now self sufficient with regard to requirement of high quality
breeding, stocks, modern poultry equipment, availability of medicines and vaccines and
technically skilled manpower. With the annual growth of 7-8% in the egg industry, India
stands 3rd in the world with the annual production of 63 billion eggs approximately.
Having a per capita egg consumption of 52 eggs, India still stands much below the figures
recommended by The National Committee of Human Nutrition (per capita egg
consumption of 180 eggs). With the growing demand and consumption, poultry industry
is having a good future waiting for it.
10
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NAYAGARH AGRO FARM

With rapid growth in population providing food security has taken the Govt. as
well as planners in a quandary. The availability of land being limited, increased
production in Agriculture front has become a matter of concern for every Government. It
cannot be gainsaid that, Agriculture production alone can meet the demand of human
population. In this context production through Poultry sector has become centre stage as a
means of alternative source of protein.
Total poultry population(Laying)
Total Egg Production
17 crores approx.
Employment provided
5 millions approx.
Per capita egg consumption
52 eggs approx.
Per capita meat consumption
2.5 KGS approx.
Per capita world egg consumption
124 eggs approx.
Per capita world meat consumption
5.9 KGS approx.
Value of poultry industry

Broiler Production
2.
22 crores approx.
75000 crores approx.

2.8 Million Tonnes approx.
Scope
Poultry and Poultry products constitute an important component of human diet in
most of the developing countries of the world. This consumption is also increasing at a
rapid rate due to low fat content, easy availability & cost effectiveness.
Poultry is the least cost alternative only next to fish & produces more of animal
protein from the same amount of feed compared to milch Cow, Sheep, Goat & Pig.
11
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NAYAGARH AGRO FARM

Two eggs provide 160 calories of energy and more than 20% of the daily
requirement of proteins, Vit A, D & B12, Riboflabin, Folic acid, Pantothenic acid,
Phosphorus, Iodine along with fat.
According to Nutritional Advisory committee of India at least half an egg should be
made available to an average individual which workout to be 180 egg / annum.
Poultry farming require less area with high return than any other Animal
Husbandry and Agriculture activities.
Land topography & soil fertility is never a criterion for Poultry like Agriculture.
Poultry farming involves high grade sophisticated technology with higher
profitability for which younger generation prefer this activity as their occupation than any
other Agriculture & Allied activities.
In the primary sector, Agriculture provides about 100 to 120 days employment to
the rural poor. Scanty land holding, land fragmentation and seasonal Agriculture are not
able to provide full employment to the work-force which in turn creates unemployment in
disguise. Poultry farming can be a viable option for rural poor to overcome the issue.
12
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NAYAGARH AGRO FARM

CHAPTER - 3
RESUME OF PROMOTERS
The promoters of the unit are highly experienced in business administration and also
financially sound. He is capable enough to run the unit smoothly and there experience make
the unit run in the track of profitability. Brief bio data of the promoter is given below:
Mrs. Madhumita Panigrahi (Managing Director)

a. Name
: Mrs. Madhumita Panigrahi
b. Fathers Name
: Sri Radha Ramana Panigrahi
c. Date of Birth
: 12/02/1975 (38 Years)
d. PAN No
: APSPP2345C
e. Gender
: Female
f. Address (Permanent)
: 70D, Bramheswar Patana

Present Address
: Plot No. - 81,
Saradeipur, NH-203
Dhauli Square,
Mobile: +91 9338774540
g. Educational Qualification : M.A. ,
L.L.B.
h. Work Experience
: Managerial Experience of 6 years in Industrial Sector.
Promoter of M/S Shuvam Engineers for last 12 years.

i.
Annual Income (in Rs.)
: 5 lacs
13
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NAYAGARH AGRO FARM

Mrs. Babita Pradhan (Director)
a. Name
: Mrs. Babita Pradhan
b. Fathers Name
: Mr. Kalpataru Mallick
c. Date of Birth
: 01/01/1980 (33 Years)
d. PAN No
: BZZPP6758F
e. Gender
: Female
f. Address (Permanent )
: Khakhara, PO: Govindpur
Kendrapara,Odisha
Phone No. +91-8457875498
Email: babita_1972@rediffmail.com
Present Address
: HIG22, Phase-1,
Kolathia Housing Board Colony, Khandagiri

Khorda, Odisha
Mobile No: +91-9337326990
g. Educational Qualification : Bachelor in Arts (Utkal University)
h. Work Experience
: Promoter of M/S M.S Automobile (Deals in Spare
Parts)
Parts) for last 3 years .
i.
: 3 lacs
14
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NAYAGARH AGRO FARM

Mr. Prafulla Kumar Bhoi (Director)

a. Name
: Mr. Prafulla Kumar Bhoi
b. Fathers Name
: Mr. Bhaskar Bhoi
c. Date of Birth
: 01/01/1967 (46 Years)
d. PAN No
: BTMPB9311E
e. Gender
: Male
: Gyana Nagar, Huda Bhoi Sahi
Old town,Bhubaneswar 751002

Khorda, Odisha
Mobile No: +91-9938839489
g. Educational Qualification : Graduate
h. Work Experience
: Working as eggs distributor for last 20 years
i.
: 2 lacs
15
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Mr. Debasis Behera (Director)

a. Name
: Mr. Debasis Behera
b. Fathers Name
: Mr. Purnachandra Behera
c. Age
: 36 Years
d. Gender
: Male
e. Address
: Bijipur, Tamando
Khandagiri, Bhubaneswar
Khurda, Odisha
f. Educational Qualification : B.A

g. Work Experience
: Work experience in agricultural farming, dairy and poultry

farming for last 15 yrs.
h. Annual Income (in Rs.)
: 2 lacs
16
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NAYAGARH AGRO FARM

CHAPTER - 4
RESUME OF KEY PERSONS

The Key Persons of the project are highly experienced in Poultry farming and also technically
sound in this field. They are capable enough to run the project smoothly and profitability. Brief
bio-data of the Key persons are given below:
Dr. A.G . RAO

To work in a highly competitive organization, where I can exhibit my skills & achieve my
goals along with the organizational goals preferably in the field of Technical & production
consultant.
a. Name
: Dr. A.G RAO (Retd. Professor)
b. Fathers Name
: Mr. A. Appa Rao
c. Date of Birth
: 15/06/1944
d. Gender
: Male
e. Address (Permanent )
: 3/D1, Bishnupriya Apartment,

Jayadev Vihar, Bhubaneswar
Dist: Khurda, Orissa,
Mobile: 993754909
Email: agro44@gmail.com
f. Educational Qualification : BVSc, MVSc, PhD

g. Work Experience
: 32 year Experience in Department Head of Pathology

(Orissa Veterinary College,
College Reg No 987)
Technical consultant in
h. Annual Income (in Rs.)
i)
Pasupati Feeds Pvt. Ltd.
ii)
Eastern Hatcheries
iii)
Suguna Poultry Products Ltd.
: 5 lacs
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Mr Rabinarayan Pradhan
To use my analytical, conceptual and technical skills to strive towards excellence in a
constantly evolving and intellectually stimulating organization. He believe in completing
whatever he has been assigned and maintaining the highest possible standards of productivity,
quality and performance that is expected of me.
a. Name
: Mr Rabinarayan Pradhan
b. Fathers Name
: Sri Bepra Charan Pradhan
c. Date of Birth
: 20th June 1975 (39 Years)
d. PAN No
: BGFPP6945R
e. Gender
: Male
: Khakhara, PO: Govindpur

Kendrapara,Odisha
Present Address
: HIG22, Phase-1,
Kolathia Housing Board Colony, Khandagiri
Mobile No: +91-9337326990
Email: rabimp2@rediffmail.com
g. Educational Qualification : M.Sc in Agricultural Engineering.

Bachelor in Science from Utkal University in 1993.
Diploma in Hardware Networking
+2 Sc. from kharasorta Mahavidyalaya in 1990.
H.S.C. from Godabarish high School in 1988.
h. Work Experience
: Working as proprietor at M/S M.S. Info Tech till continue
i.
: 4 lacs
18
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NAYAGARH AGRO FARM

Mr.
Mr. Manoranjan Panda
a. Name
: Mr Manoranjan Panda
b. Fathers Name
: Sri Bhagaban Panda
c. Date of Birth
: 15/08/1969(44 Years)
d. PAN No
: AAQPP8244D
e. Gender
: Male
: Near Police Station

At/PO/Dist : Nayagarh
Pin : 752069, Odisha
Present Address
: Saradeipur, NH -203
Bhubaneswar -751002
Odisha
Ph No: +91 9338774550
Email : mrp_group@gmail.com
g. Educational Qualification : Degree in Mechanical Engineering

MBA (Operational Management)
PGDCMIS, PGDMM
h. Work Experience
: Managerial Experience of 7 years in Industrial Sector.

Work as promoter in M/S MRP Group of Industries for last
16 years.
i.
: 6 lacs
19
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NAYAGARH AGRO FARM

CHAPTER - 5
INFRASTRUCTURE, INPUTS & ORGANISATION

Land And Site Development
The Promoters have 4.420 Acres of land situated at Mouza - Khola, Khandapada,
Dist. - Nayagarh, Odisha to set up the Layer farm of 40,000 birds capacity. The land is
sufficient for the proposed unit.
Infrastructure and other utility services are available, besides, cheap and abundant
semi-skilled and unskilled labours are available from nearby villages and skilled personnel
are already hired.
Infrastructure To be Built
The summary of the assessment of the infrastructure to be build at the site are
provided in below table:
No. Infrastructure
Description
Four Sheds
Layer Sheds
Each Shed of 197 * 38 * (19+4)

Total Area - 30,000 sq ft(appx)
Total bird Capacity - 40,000
ACC structure with pillar
20
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No. Infrastructure
Description
One shed
Grower Shed
Size 175 * 38 * (17+4)

Total Area 6650
3
Chick Shed
One shed
Size 138.5 * 38 * (16+4)
Total Area 5260sq ft
Feed Storage
One Structure
Area
Size 67 * 30
Total Area 2000 sq ft
Total feed capacity 1,50,000 KG
ACC structure
Egg Store room
One Structure
Size - 50 * 30
Area - 1500sq ft
Egg Capacity - 1,50,000(5 days stock)
ACC Structure
Office Room
Single Structure
Size - 32 * 25
Area - 800sq ft
ACC structure
Labour Room
Single Structure
Size - 160 * 20
Area 3200
Accommodation Capacity 16 Persons
ACC Structure
21
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NAYAGARH AGRO FARM

Ltd.
(Typical Cross Section of Shed Structure)
22
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NAYAGARH AGRO FARM

Plant And Machinery

The requirements of plant and machinery have been properly estimated by the
organization on the basis of negotiations, quotations and discussions with the suppliers.
The rates considered are comparable to the prevailing market prices of the same. The total
cost of plant & machinery has been estimated at Rs. 21.51 lacs. And the details of which is
given below :
Sl
No.
Specification/ Suppliers
1.
Pump Set (2 Nos.)
2.
Pipelines @ Rs. 6.20 per Bird
3.
Quantity
Rate
Amount
[Rs.]
[Rs.]
30,000
60,000
60,724
6.20
376,489
Overhead Tank - 2 Nos.
100,000
200,000
4.
Feed Machineries
566,000
566,000
5.
Sprinklers & Foggers@ Rs. 5.20 per Layer
60,724
5.20
315,765
6.
D.G. Set (100 KVA)
500,000
500,000
7.
Refrigerator
30,000
30,000
TOTAL
2,048,254
Packing, Forwarding, Transportation, Insurance,

Loading-Unloading, Errection, Testing & Commissioning ( 5 % of above)
102413
2150667
Utility/ Misc. Fixed Assets

These include Electrical Installation, Furniture and Fixtures, Utility Assets like Deep
Litter Equipments and Cages, Weighing Machine, Telephone, Computers, and Equipment
etc. The total cost of Electrical Installation & Misc. fixed assets has been estimated at
Rs.67.79 lacs. The detail estimate of miscellaneous fixed assets is given in Annexure 1.1D
23
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Preliminary And PrePre-Operative Expenses

The preliminary and pre-operative expenses include cost of project report,
Processing Charges, interest during construction, commissioning. These have been
estimated at Rs.9.12 lacs. The detail estimate of preliminary and pre-operative expenses is
given in Annexure 1.2
Organisation
The promoter directors of the company are the key persons to organise and manage
the unit. They will look after the procurement of orders, finance and marketing part of
the business. However, the actual production will be done by the experienced and skilled
operators. The detailed list of manpower requirement is given in Annexure 2.2.
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CHAPTER 6
LAYER FARMING
A. Principles of Poultry Husbandry
There are a number of requirements by which animals should be managed so that the
best performance is achieved in a way acceptable to those responsible for the care of the
animals and to the community generally. These requirements are the keys to good
management and may be used to test the management of a poultry enterprise in relation to
the standard of its management. These requirements are also called Principles.
The importance of each Principle changes with the situation and thus the emphasis
placed on each may alter from place to place and from time to time. This means that, while
the Principles do not change, the degree of emphasis and method of application may change.
Every facet of the poultry operation should be tested against the relevant principle(s).
The Principles of Poultry Husbandry are:
The quality and class of stock

If the enterprise is to be successful it is necessary to use stock known to be of good
quality and of the appropriate genotype for the commodity to be produced in the
management situation to be used. The obvious first decision is to choose an egg type
for egg production. However, having made that decision, it is then necessary to
analyse the management situation and market to select a genotype that suits the
management situation and/or produces a commodity suitable for that market. A good
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example is that of brown eggshells. If the market requires eggs to have brown shells,
the genotype selected must be a brown shell layer. Another example would be to
choose a genotype best suited for use in a tropical environment. The manager must
know in detail the requirements of the situation and then select a genotype best suited
to that situation.
Good husbandry
husbandry
The following are of major importance when considering the health, welfare and
husbandry requirements for a flock:
Confine the birds

Confining the birds provides a number of advantages:
Provides a degree of protection from predators
Reduces the labour costs in the management of the birds
Increases the number of birds that can be maintained by the same labour force
Reduces the costs of production
Better organisation of the stocking program
Better organisation management to suit the type and age of the birds housed
Importantly, the confinement of the birds at higher stocking densities has a number of
disadvantages also including:
Increases the risk of infectious disease passing from one bird to another
Increases the probability that undesirable behavioural changes may occur
Increases the probability of a significant drop in performance
Birds housed at very high densities can often attract adverse comments
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Protection from a harsh environment

A harsh environment is defined as one that is outside of the comfort range of the
birds. In this context high and low temperature, high humidity in some circumstances,
excessively strong wind, inadequate ventilation and/or air movement and high levels of
harmful air pollutants such as ammonia are examples of a harsh environment. Much effort is
made in designing and building poultry houses that will permit the regulation of the
environment to a significant degree.
It is the responsibility of those in charge, and responsible for, the day-to-day
management of the birds that the environment control systems are operated as efficiently as
possible. To this end, those responsible require a good knowledge of the different factors that
constitute the environment and how they interact with each other to produce the actual
conditions in the house and, more importantly, what can be done to improve the house
environment.
Welfare needs
A successful poultry house has to satisfy the welfare needs of the birds which vary
with the class, age and housing system. Failure to satisfy these needs will, in many cases,
result in lower performance from the birds. These needs include:
The provision of adequate floor space with enough headroom
The provision of good quality food with adequate feeding space
The provision of good quality water with adequate drinking space
The opportunity to associate with flock mates
The elimination of anything that may cause injury
The elimination of all sources of unnecessary harassment
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The maintenance of good health

The presence of disease in the poultry flock is reflected by inferior performance. It
is essential that the flock is in good health to achieve their performance potential. There are
three elements of good health management of a poultry flock. These are:
I.
II.
III.
The prevention of disease

The early recognition of disease
The early treatment of disease
Prevention of disease
Preventing the birds from disease is a much more economical way of health
management than waiting for the flock to become diseased before taking appropriate action.
There are a number of factors that are significant in disease prevention. These are:
1. Application of a stringent farm quarantine program:
The isolation of the farm/sheds from all other poultry.
The control of vehicles and visitors.
The introduction of day old chickens only onto the farm.
The prevention of access to the sheds by all wild birds and all other animals
including vermin.
The provision of shower facilities and clean clothing for staff and visitors.
The control of the movement of staff and equipment around the farm.
2. The use of good hygiene practices::
The provision of wash facilities for staff, essential visitors and vehicles prior to
entry.
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The use of disinfectant foot baths at the entry to each shed.

The thorough cleaning and disinfection of all sheds between flocks.
Maintaining the flock in a good state of well being by good stockmanship,
nutrition and housing.
The use of a suitable vaccination program.
The use of a preventive medication program.
The use of monitoring procedures to keep a check on the disease organism
status of the farm, to check on the effectiveness of cleaning and sanitation
procedures and to test the immunity levels to certain diseases in the stock to
check the effectiveness of the vaccination program.
The early recognition of disease

Early recognition of disease is one of the first skills that should be learned by the
poultry flock manager. Frequent inspection of the flock to monitor for signs of sickness are
required. It is expected that inspection of all the birds is the first task performed each day, to
monitor for signs of ill health, injury and harassment. At the same time feeders, drinkers and
other equipment can be checked for serviceability. If a problem has developed since the last
inspection, appropriate action can be taken in a timely manner.
The early treatment of disease

If a disease should infect a flock, early treatment may mean the difference between
a mild outbreak and a more serious one. It is important that the correct treatment be used as
soon as possible. This can only be achieved when the correct diagnosis has been made at an
early stage. While there are times when appropriate treatment can be recommended as a
result of a field diagnosis i.e. a farm autopsy, it is best if all such diagnoses be supported by a
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laboratory examination to confirm the field diagnosis as well as to ensure that other
conditions are not also involved. When treating stock, it is important that the treatment be
administered correctly and at the recommended concentration or dose rate. Always read the
instructions carefully and follow them. Most treatments should be administered under the
guidance of the regular flock veterinarian.
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B.
Nutrition
Diets may be formulated for each class of stock under various conditions of
management, environment and production level. The diet specification to be used to obtain
economic performance in any given situation will depend on factors such as:
1. The cost of the mixed diet
2. The commodity prices i.e. the income
3. The availability, price and quality of the different ingredients
Maximising production is not necessarily the most profitable strategy to use as the
additional cost required to provide the diet that will give maximum production may be
greater than the value of the increase in production gained. A lower quality diet, while
resulting in lower production may bring in greatest profit in the long term because of the
significantly lower feed costs. Also the food given to a flock must be appropriate for that class
of stock good quality feed for one class of bird will quite likely be unsuitable for another.
The following are key aspects in relation to the provision of a quality diet:
1. The ingredients from which the diet is made must be of good quality.
2. The weighing or measuring of all ingredients must be accurate.
3. All of the specified ingredients must be included. If one e.g. a grain is unavailable, the diet
should be re-formulated. One ingredient is not usually a substitute for another without reformulation.
4. The micro-ingredients such as the amino acids, vitamins and other similar materials
should not be too old and should be stored in cool storage many such ingredients lose
their potency over time, and particularly so at high temperatures.
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5. Do not use mouldy ingredients these should be discarded. Mould in poultry food may
contain toxins that may affect the birds.
6. Do not use food that is too old or has become mouldy. Storage facilities such as silos should
be cleaned frequently to prevent the accumulation of mouldy material.
The practice of good stockperson ship

The term stockperson ship is difficult to define because it often means different
things to different people. However, stockperson ship may be defined as the harmonious
interaction between the stock and the person responsible for their daily care. There is no
doubt that some stock people are able to obtain much better performance than others, under
identical conditions. The basis of good stockperson ship is having a positive attitude and
knowledge of the needs and behaviour of the stock under different circumstances, of
management techniques and a willingness to spend time with the stock to be able to react to
any adverse situations as they develop to keep stress to a minimum. Having the right attitude
is also a very important element. The stockperson who spends as much time as possible with
the stock from day old onwards by moving among them, handling them and talking to them,
will grow a much quieter bird that reacts less to harassment, is more resistant to disease and
performs better.
The maximum use of management techniques

techniques
There are a number of different management techniques available for use by
stockpersons that, while not essential for the welfare of the stock, do result in better
performance. Examples of these are the regulation of day length, the management of live
weight for age and of flock uniformity. The good manager will utilise these techniques
whenever possible to maximise production efficiency and hence profitability of the flock.
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C. Layer Farm Sequence

A standard procedure is
followed for the Layer Farm Sequence.
This procedure starts when female
chicks
are
raised
into
pullets for
commercial egg production. This stage

is called rearing, and there are several
common rearing systems. Some farms
raise layer chicks on a litter floor in a shed similar to a meat chicken shed. Other pullets are
either finished off or reared entirely in wire-floored cages.
Brooding (Day(Day-old to 8 weeks)

When a hen sits still for a
prolonged period without eating or drinking
normally, she is said to be broody. This is a
normal process during which the hen stops
producing eggs in order to incubate a nest
full of eggs. When the eggs hatch the hen
then cares for the chicks by keeping them
warm and finding feed and water for them. Modern strains of chicken have been selected not
to go broody so that more eggs are laid over a period of time.
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Ltd.
When rearing chicks commercially the aim is to do the same thing as the hen. The
stage of life when chicks need some additional heat is called the brooding stage. It lasts up to
six weeks, depending
ding on the temperature of the environment until the chicks can control
their body temperature themselves. From day
day-old
old they usually receive chick starter feed
which aims to ensure they have plenty of protein (19%) and energy for body growth.
Growing (8 to 20 weeks)
Once chicks can control
their body temperature they still
need
to
be
protected
from
climate extremes. At this stage they

receive pullet grower feed which is
less expensive and contains only
15% to 17% protein and 7% less
energy than the starter
er feed.
Beak trimming and some vaccinations are done during the grower stage to prepare
the birds for their adult life as laying hens. Anything that limits growth at this time can affect
their ability to lay well. However, excessive feeding at this time can
an be harmful, again leading
to poor production.
Restriction to feed supply to birds during growing stops them from growing at a
fast rate and results in both feed savings and increased egg production when the birds
mature. Careful weekly weighing of the birds is essential to restrict body weight and work
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out how even the flock is growing. Breeding companies recommend what weight birds
should be at each age.
Moving
Pullets are usually moved into their laying quarters, at 16-18 weeks of age, before
they reach sexual maturity. This ensures that they are settled in before egg production begins.
Handling birds at any time must be done with care to avoid injury. As pullets mature into
laying hens they are fed a layer ration designed to enable them to perform best.
Adult layer (20 to/up to 72 weeks)

Adult hens are the real workers
of the industry.
For best performance
they need to be fed carefully and kept in a

house at 21-28oC. This means that hen
houses are designed to keep as near as
possible to this temperature year round.
The hens are checked regularly to monitor their health and medicines may be administered
as needed. Tinted egg strains usually require less feed (105g feed/hen/day) than brown egg
strains (120g feed/hen/day).
The quality of feed provided to hens may be varied for the level of production. Hens
can need more nutrients just before and during their peak production than at other times.
This is called phase feeding. It can be economical to adjust rations for such high demand
periods.
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Egg Collecting and grading

It takes about 26 hours for each
egg to develop and each hen lays an egg a
little later each day. This is not an exact
thing and most eggs are laid in the
morning.
Eggs
should
be
collected
regularly and transferred from the hen

house to an egg room where they are
graded or checked for weight and for damaged shells. A sample of eggs is often broken open
to check internal quality. Eggs are packed into cartons for 12 eggs or trays of 30 eggs for sale.
Prices vary with egg size, so eggs must be separated on the basis of egg weight. Hand
gathered eggs are preferred than the mechanically gathered.
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D. Supply industries
Supply industries refers to a number of industries that supply goods and services to
the poultry industry. Most of these also supply goods and services to other industries,
especially to the livestock industries.
Organisations include those supplying the following:
Feed
The major input that the farmer makes to the production of poultry products is
feed. It usually constitutes around 70% of the cost of production.
Breeding stock
Poultry breeding programs use the principles
of genetics to select high performing birds. It is very
expensive to keep a large population of breeders and
only those who are prepared to take on such a cost can
succeed in the commercial breeding industry.
Feed ingredients
In addition to the main feed ingredients, such as grains (wheat, maize, sorghum)
and protein sources (meatmeal, fishmeal, soybean), feed must also contain vitamins and
minerals as well as medication when necessary (including antibiotics ingested in their feed).
Contrary to popular belief, hormones are not used in poultry feeds. A mix of minor
ingredients (vitamins and minerals), called a premix are provided by specialist companies to
be added to feed at mixing.
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Egg Packaging
Farmers have an opportunity to create a brand identity using distinct egg
packaging. Every farmer has its own unique process for creating quality eggs and egg
products. Egg consumers are keen to get close to the farm and when they understand how
to appreciate the difference between farm products, they identify with the farms brand and
buy more egg products from the farm.
Ensure that your packaging is always up-to-date
Extended product life cycle
Increased attractiveness
Discreet modernisation of pack design
Equipment
Some of the equipment used in the industry is very sophisticated. Electronic climate
controls, special feeders, waterers, foggers (for cooling chickens with a fine spray into the
air), space heaters, egg incubators, litter mixing machines etc. are all supplied by specialist
companies.
Vaccines
Many poultry diseases can be prevented by using vaccines to stimulate immunity.
Most of these are live virus vaccines and special care is necessary to ensure they are alive and
effective when used. When using and handling vaccines, always read and follow the
instructions carefully. The importation of some vaccines is allowed, including some
inactivated vaccines (e.g. Newcastle Disease, EDS) and a specialized list of live vaccine seeds
(e.g. Mareks Disease strains and CAV).
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Medicines
When disease cannot be kept out of birds by isolation, hygiene and other
preventive measures, it may be necessary to administer medicines to birds. A number of
chemicals and antibiotics are used to treat and prevent some diseases. Antibiotics are added to
feeds to help control diseases such as coccidiosis and necrotic enteritis. These diseases can
cause considerable suffering and death in chickens raised on the ground. The antibiotics used
must be approved and meet certain criteria. These criteria specify that the antibiotics
must not leave residues in the meat, are only active against a limited number of organisms
and are not related or similar to antibiotics which are used for human health. Most of the
medicines used routinely are marketed in India by offices of multinational companies, which
usually provide very reliable technical advice.
Building and building materials

Poultry houses are usually made from steel or timber with steel cladding (usually
corrugated colour bond and galvanized iron). Insulation materials are usually placed inside
the roof and walls to assist in the control of temperature in the shed. Many modern
evaporatively cooled tunnel ventilated sheds are completely enclosed so that temperature and
light are controlled at all times. These are called controlled environment sheds, while older
sheds are sometimes called conventional sheds. Older sheds often have wire netting sides
with adjustable blinds made of plastic or shutters made of wood or metal to control
ventilation. Fans are used in both types of shed to move hot humid air away from the birds to
keep them comfortable and productive.
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CHAPTER - 7
LAYER BREED B V 300
Continuous
research
and
development on BV-300 has made it a highly

refined breed of excellent genetic potential,
and one of the best layer breeds existing in
the world today. BV-300 has proved its ability to perform well under various agroclimatic conditions. BV-300 is recognized as the most adaptable, consistent and prolific
egg layer, and holds over 85% of layer market share in India for the last three decades. BV300 chicks represent the finest genetic package and are bred for profits.
Maturity
Age at 50% production
150 days
Growing
97 98%
Laying
94 96%
Peak Production
97% +
No of weeks above 90%
40 +
Per hen housed (up to 72 weeks of age)
330 +
Egg Weight
Average Egg Weight up to 72 weeks
58 gm
Feed Efficiency
Feed/Egg (2400-2500 kcal/kg)
124 gm
20 weeks
1.3 1.36 kg
72 weeks
1.6 kg
Shell Strength
Ideal
Interior
Optimum
Variety of Management Systems
Easy to Handle
Livability
Egg Production
Body Size
Egg Quality
Temperament
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CHAPTER - 8
MARKET & MARKETING STRATEGY

National Scenario:
Poultry
industry
is
the
fastest growing sector in Indian

Agriculture. India ranks the 5th
largest producer of egg and 9th
largest producer of Poultry meat of
the world producing over 34
billion
eggs
and
about
600
thousand tones of Poultry meat in

the year 2004. This spectacular
increase in production has occurred during last 3 decades due to continuous efforts of our
scientists, researchers and pioneers of this field. Many other factors which include
increased adoption of integrated farming system, contract farming, awareness of people
about diet and health, cost effectiveness of Poultry meat compared to other meat, its low fat
content, superior protein quality and change of life style of the people are also responsible
for development of Poultry Sector. Over the past decade the Poultry industry in India has
contributed approximately 1150 crores to our Gross National Product. An individual
averagely needs 125 gms. of animal protein everyday where as only 14 gms. is available
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which stands to 11% of the requirement. This prime shortfall can be compensated from
the growth of Poultry industry, which is an important source of animal protein and can be
made available to the population within the shortest possible time.
State Scenario:
Being situated in the threshold of West Bengal, Bihar & North Eastern States where
demand of Poultry and Poultry products has been constantly on the rise, Odisha has been
identified as a suitable destination for setting of Poultry units. The Agro climatic condition
of Odisha State is conducive for Poultry farming, yet the growth rate is very slow due to
huge investment in this sector. It is the fastest growing sector, which registered an average
growth rate of 15 % per annum in Odisha during last 5 years. The egg availability per year
per head in Odisha is 32 eggs as compared to national average of 42 eggs. Poultry
development in the State has taken a quantum leap in the last three decades but the layer
sector in the State is not up to the desired level.
The Present human population in Odisha is 41.9 million (as per census 2011). 70%
of the Poultry products and eggs are consumed in urban and semi urban areas. With the
change in rearing and feeding practices, the untouchability of Poultry meat and eggs got
changed and got wide acceptance. Spread of education is also responsible for accepting
eggs as a nutritious item in the diet. Poultry products like egg and chicken constitute a
primary source of animal protein. In this context it is desirable to enhance egg production
in the State.
The Govt. of Odisha is now giving more thrust to facilitate egg production through
certain initiatives and policy decisions. The increase in egg production of the State not only
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will eradicate the protein hunger of the State but also can create huge employment
opportunities for people. The scope in this sector is enormous. The growth in Poultry sector
will help in development of a number of supporting and allied industries like compound
feed manufacturing, equipment and machinery, pharmaceuticals & biological. The
Department of Fisheries & Animal Resources Development has embarked upon an
ambitious programme to produce 65 lakh commercial eggs per day from 82.6 lakh layer
birds during the next 10 years period. Different Govt. Departments working on poverty
alleviation programme have been facilitated with different schemes and projects for
implementation.
The present demand for table eggs is 65 lakh per day (including the requirement
for Mid Day Meal programme) vis--vis availability of 25 lakh eggs from commercial
layer units. Presently, about 41 numbers Commercial Layer farms having 31.25 lakh birds
are running in the State. The size of these Commercial Layer farms are ranging from
20,000 birds to 2, 00,000 birds. The total table egg production assuming 80 % production
comes to 25 lakhs per day.
The Govt. of Odisha has taken the following initiatives :

The Govt. of Odisha has declared Poultry as Agriculture in 2005. This step has
enabled our Poultry farmers to avail various incentives as being offered to
Agriculture.
Finance Department has already issued VAT exemptions on poultry feed, feed
supplements and additives.
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Government land can be alienated under Odisha Government Land Settlement Act
vide schedule-II of OGLS Rules.
Financing Institutions are treating poultry as priority sector.
Capital Investment Subsidy @ 40% of the capital investment in case of the general
male entrepreneurs and @ 50% in case of SC/ST/Women/Graduates in Agriculture
& Allied discipline excluding cost of land maximum up to 50 lakhs is being granted
under Agriculture Policy 2013 by Agricultural Promotion & Investment
Corporation of Odisha Limited (APICOL) for promotion of Poultry Sector.
Interest subsidy on term loans will be provided to the agro enterprisers. Initially an
interest subsidy of maximum ` 25 lakhs per unit will be provided subject to a
ceiling that the subsidy should not exceed 5% for a period of 7 years. For SHGs/
Scheduled Castes/ Scheduled Tribes and women entrepreneurs, the ceiling may be
fixed at ` 33 lakhs.
State Level Apex Committee on Poultry Development constituted to ensure better
co-ordination.
Venture capital fund introduced by Govt. of India for poultry sector.
Additional increase in demand of egg through introduction of MDM programme.
Strengthening of Department Poultry Farms - As a measure for promotion of
Backyard Poultry in the State, ARD Department has taken all steps for
strengthening of departmental Poultry & Duck farms under the CSS programme
Assistance to State Poultry / Duck farms.
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Odisha Electricity Regulatory Commission (OERC) has reduced the power tariff for
poultry farms from Rs.4/- per unit to Rs.1.10 /unit.
Advantages Of Eggs
Eggs are great for the eyes. According
to one study, an egg a day may
prevent macular degeneraton due to
the
carotenoidcontent,
specifically
lutein and zeaxanthin. Both nutrients

are more readily available to our bodies
from eggs than from other sources.
People who eat eggs every day lower their risk of developing cataracts, also because
of the lutein and zeaxanthin in eggs.
One egg contains 6 grams of high-quality protein and all 9 essential amino acids.
According to a study by the Harvard School of Public Health, there is no significant
link between egg consumption and heart disease. In fact, according to one study,
regular consumption of eggs may help prevent blood clots, stroke, and heart
attacks.
They are a good source of choline. One egg yolk has about 300 micrograms of
choline. Choline is an important nutrient that helps regulate the brain,
nervous system, and cardiovascular system.
They contain the right kind of fat. One egg contains just 5 grams of fat and only 1.5
grams of that is saturated fat.
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New research shows that, contrary to previous belief, moderate consumption of

eggs does not have a negative impact on cholesterol. In fact, recent studies have
shown that regular consumption of two eggs per day does not affect a person's lipid
profile and may, in fact, improve it. Research suggests that it is saturated fat that
raises cholesterol rather than dietary cholesterol.
Eggs are one of the only foods that contain naturally occurring vitamin D.
Eggs may prevent breast cancer. In one study, women who consumed at least 6
eggs per week lowered their risk of breast cancer by 44%.
Eggs promote healthy hair and nails because of their high sulphur content and
wide array of vitamins and minerals. Many people find their hair growing faster
after adding eggs to their diet, especially if they were previously deficient in foods
containing sulphur or B12.
One egg contains 6 grams of high-quality protein and all 9 essential amino acids.
According to a study by the Harvard School of Public Health, there is no significant
link between egg consumption and heart disease. In fact, according to one study,
regular consumption of eggs may help prevent blood clots, stroke, and heart
attacks.
They are a good source of choline. One egg yolk has about 300 micrograms of
choline. Choline is an important nutrient that helps regulate the brain,
nervous system, and cardiovascular system.
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COMPANYS MARKETING STRATEGY

Eggs demand in our state is way ahead of the Eggs produced .The demand is
continuously growing day by day. Demand of eggs has already increased through
introduction of Mid-Day-Meal Programme of Central Govt. The management also has a
Marketing Guarantee Certificate from OPOLFED (Orissa State Poultry Products Cooperative Marketing Federation Ltd.). In fact, niche markets offer venues for producers of
"specialty" eggs like organically produced eggs, free range eggs, colored eggs, or hand
gathered and processed eggs. Egg marketing requires planning ahead as well as some
understanding of laws and regulations, but the effort can pay off. Here are some tips and
resources for marketing fresh farm eggs.
Marketing Fresh Eggs

Egg marketing Will be done in two basic ways:
1.
Retailselling directly to consumers: either on farm, on a subscription basis, or at

farmers markets,
2.
Wholesaleselling to retailers such as grocery stores, restaurants, hotels, or

institutions. Wholesale marketing can be direct to retailers or through wholesale
brokers or distributors. Another way to market wholesale is through a producer
co-operative pooling technical, marketing, and purchasing capacities of
individual farmers in order to distribute greater and more reliable quantities of
eggs to retailers.
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Pricing
A key to marketing any "niche" farm product is to avoid under pricing. Consumers
expect to pay more for a niche product so be sure to research local market prices and base
your selling price accordingly.
Whatever your marketing strategy, keep in mind that different regulations apply to
different marketing methods.
Packaging & Branding

The management has planed:
To take
take advantage of all of the benefits of point
of sale layout
Attractive to customers
Easy location of the product on the shelf
Fast, clear communication
Professional presentation of your own range
Establish successful brands
Set yourself apart from the competition
Value enhancement through a clear brand image
Easy identifi cation and recognition of your
product
Create variety through promotion campaigns
Enhanced sales through added-value for the consumer
Successive novelty on the shelf
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Take advantage of public holidays, seasons and special occasions with topical
designs and campaigns.
Tie the GREEN TREND into your marketing strategy
Align with growing environmental consciousness

Clear positioning towards the mostly well-to-do customer segment
Communication of self-responsibility for our environment
Ensure that your packaging is always UPUP-TOTO-DATE
Extended product life cycle
Increased attractiveness
Discreet modernisation of pack design
Uniform appearance
High brand recognition effect
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CHAPTER - 9
FINANCIAL & ECONOMIC EVALUATION

The Financial and Economic evaluation of the proposal is given by the way of following Annexure :
ANNEXURE
1
1.1
1.2
1.3
2.1
2.2
2.3
2.4
2.5
2.6
FLOCK SCHEDULE
2.7
STATEMENT OF INCOME
2.8
RAW MATERIALS
2.9
2.10
9 & 10
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ANNEXURE - 1

[Rs. in Lacs]
A. PROJECT COST
TOTAL
BLOCK CAPITAL
LAND & SITE DEVELOPMENT
BUILDING
PLANT & MACHINERY
MISC. FIXED ASSETS
PROVISION FOR CONTINGENCIES
-----------------1.80
134.07
21.51
67.79
0.00
-----------------225.17

MARGIN FOR WORKING CAPITAL
9.12
38.11
-----------------272.40
===========
B. MEANS OF FINANCE
PROMOTERS' CONTRIBUTION :
EQUITY
TERM LOAN FROM BANK
(Including Back Ended State Govt. Subsidy of Rs. 50.00 Lacs)
97.40
0.00
175.00
-----------------272.40
===========
C. FINANCIAL INDICATORS
PROMOTERS' CONTRIBUTION
35.76%
DEBT EQUITY RATIO
1.80
D. WORKING CAPITAL REQUIRED
142.11
E. WORKING CAPITAL LOAN (CC) REQUIRED
104.00
F. TOTAL BANK EXPOSURE

TERM LOAN
CASH CREDIT
175.00
104.00
-----------------279.00
===========
DSCR
2.02
IRR
16%
PAYBACK PERIOD
5 YEARS
DKS
ANNEXURE - 1.1

A. LAND & SITE DEVELOPMENT
AMOUNT
[Rs.]
4.420 Acres of land situated at Mouza - Khola, Khandapada, Dist. - Nayagarh, Odisha.
as detailed below :
Name of Owner
Khata No.
Plot No.
Subham Panda
13/110
1.000
9/1
13/111
1.500
Manoranjan Panda
Manoranjan Panda
Area (Acres)
1.920
4.420
Land Development including Landscaping, Internal Road,

Swerege, Drainage etc.
180,000
TOTAL LAND & SITE DEVELOPMENT
-----------------180,000
===========
DKS
B.
BUILDING & OTHER CIVIL WORKS

SL. DESCRIPTION
L x W x H (ft.)
AREA
(Sft.)
RATE
[Rs.]
1. Broder Shed
@ 0.5 sqft per bird for 10520 birds
ACC Roofing and Brick wall Structure
5,260
260
1,367,600
2. Grower Shed
6,633
260
1,724,476
3. Layer Shed
30,000
260
7,800,000
4. Labour Room (Managers, Supervisor & Workers)

@ 200 sqft per labour for 16 nos.
3,200
260
832,000
5. Store Room
@ 1500 sqft for 1 nos.
1,500
260
390,000
6. Feed Godown
2,000
260
520,000
7. Office Room with Canteen

RCC Roofing and Brick wall Structure
800
350
280,000
8. Barbed wire fencing with gate
393,000
393,000
9. Bore Well with cashing pipe - 2 Nos.
50,000
100,000
TOTAL BUILDING
AMOUNT
[Rs.]
-----------------13,407,076
===========
DKS
C.
PLANT & MACHINERY

SL. SPECIFICATION / SUPPLIER
1. Pump Set (2 Nos.)
QUANTITY
RATE
[Rs.]
AMOUNT
[Rs.]
30,000
60,000
60,724
6.20
376,489
3. Overhead Tank - 2 Nos.
100,000
200,000
4. Feed Machinaries
566,000
566,000
60,724
5.20
315,765
6. D.G. Set (100 KVA)
500,000
500,000
7. Refrigirator
30,000
30,000
-----------------2,048,254
2. Pipelines @ Rs. 6.20 per Bird
5. Sprinklers & Foggers@ Rs. 5.20 per Layer
PACKING, FORWARDING,TRANSPORTATION, INSURANCE,

LOADING-UNLOADING, ERRECTION, TESTING & COMMISSIONING ( 5 % OF ABOVE)
102,413
-----------------2,150,667
===========
DKS
QUANTITY
D.
ELECTRICAL INSTALLATION
1. Electrical Installations @ 18 per Bird
Substation, Transformer, Pannel Board, Switch Board, Wiring,
Earthing, Internal & External Lighting, Security Deposit etc.
60,724
RATE
[Rs.]
20
AMOUNT
[Rs.]
1,214,480
-----------------1,214,480
PACKING, FORWARDING,TRANSPORTATION, INSURANCE,
LOADING-UNLOADING, ERRECTION, TESTING & COMMISSIONING ( 5 % OF ABOVE)
E.
MISC. FIXED ASSETS

1.
F.
60,724
-----------------1,275,204
===========
Deep Litter Equipments and Cages

Brooder Cages for 10520 Nos. @ Rs. 66/- per bird
Grower Cages for 10204 Nos. @ Rs. 83/- per bird
Layer Cages for 40000 Nos. @ Rs. 93/- per bird
10,520
10,204
40,000
66
83
93
695,898
843,743
3,704,400
2.
Weighing Machine
20,000
20,000
3.
Tools & Tackles, Material Handling, Misc. Equipments
100,000
100,000
4.
Furnitures & fixtures
L/S
30,000
5.
Computer System with CC TV
L/S
80,000
6.
Canteen Equipments
L/S
30,000
-----------------MISC. FIXED ASSETS
5,504,041
===========
PROVISION FOR CONTIGENCIES

0% ON COST OF BUILDING
0% ON PLANT & MACHINERY
0% ON ELECTRICAL INSTALLATION
0% ON MISC. FIXED ASSETS
0
-----------------PROVISION FOR CONTIGENCIES
0
===========
DKS
ANNEXURE - 1.2

[Rs. in Lacs]
A.
PRELIMINARY EXPENSES
1. COMPANY FORMATION EXPENSES
0.30
2. FEES FOR PROJECT REPORT
B.
0.20
-----------------0.50
------------------
PRE-OPERATIVE EXPENSES
1. UP FRONT FEES/PROCESSING EXP.
1.13
2. TRAVELLING & CONVEYANCE
0.40
3. SALARY & ADMINISTRATIVE EXPENSES
0.50
4. MISCELLANEOUS EXPENSES
0.20
5. DOCUMENTATION EXPENSES
0.30
6. INTEREST DURING IMPLEMENTATION PERIOD
5.80
7. START UP EXPENSES
0.30
-----------------8.62
-----------------9.12
===========
NOTE :
i) THE IMPLEMENTATION PERIOD OF THE PROJECT HAS BEEN ESTIMATED
AT
1.00
YEAR.
ii)
INTEREST DURING IMPLEMENTATION PERIOD HAS BEEN TAKEN AT HALF OF

THE PERIOD ON FULL AMOUNT OF THE LOAN CONSIDERING AN UNIFORM
DISBURSEMENT OF THE LOAN.
THE DETAILED COMPUTATION IS GIVEN BELOW :
INTEREST : T.L. - BANK
[Rs. in Lacs]
LOAN
RATE
PERIOD
AMOUNT
AMOUNT
AMOUNT
(YEAR)
(25%)
---------------- ---------------- ----------------- ----------------- -----------------175.00
13.25%
1.00
23.19
5.80
----------------- -----------------23.19
5.80
----------------- ------------------
iii) ALL OTHER EXPENSES HAS BEEN CONSIDERED IN LUMP SUM.
DKS
ANNEXURE - 1.3

1. COMPUTATION OF WORKING CAPITAL HAS BEEN DONE ON THE BASIS OF
CAPACITY UTILISATION IN THE 1ST YEAR (2014-15)
2. WORKING CAPITAL REQUIRMENT HAS BEEN TAKEN FROM THE ANNUAL FIGURES
GIVEN IN ANNEXURE - 2
PERIOD
(MONTHS)
ITEMS
======================
MARGIN
WORKING PROMOTERS
CAPITAL
CONTRIREQUIRED
BUTION
[Rs. in Lacs]
PERMISSIBLE BANK
LIMIT
========== ========= ========= ========== =========
CURRENT ASSETS
RAW MATERIALS
2.00
25%
44.10
11.03
33.08
CONSUMABLES
1.00
25%
25%
93.49
23.37
70.12
W-I-P
FINISHED GOODS
0.75
25%
4.20
1.05
3.15
RECEIVABLES
0.25
25%
2.54
0.64
1.91
EXPENSES
L.S.
100%
LESS: CURRENT LIABILITIES
1.00
1.00
---------------- ----------------- ----------------145.33
37.08
108.25
Option - I
========= ========== =========
RAWMATERIALS
0.25
2.72
STATUTORY EXP.
L.S.
0.50
---------------3.22
----------------
NET WORKING CAPITAL

LESS: MARGIN
(25% OF CURRENT ASSETS)
MAXMUM PERMISSIBLE BANK FINANCE
(As per second method of lending)
PROJECTED BANK FINANCE FOR WORKING CAPITAL

Option - I or Option - II which ever is lower
MARGIN FOR WORKING CAPITAL
142.11
36.33
---------------105.78
Option - II
----------------
105.78
36.33
SAY
----------------104.00
----------------38.11
DKS
ANNEXURE - 2

[Rs.in Lacs]
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21 2021-22
------------------ ----------------- ----------------- ------------------ ----------------- ------------------- ---------------- ----------A. INCOME
SALE OF EGGS
121.80
427.00
436.80
436.80
436.80
436.80
SALE OF CULLS
0.00
19.95
26.60
26.60
26.60
26.60
26.60
26.60
SALE OF GUNNY BAGS
1.27
3.25
3.31
3.31
3.31
3.31
3.31
3.31
SALE OF MANURE
TOTAL SALES
B. DIRECT EXPENDITURES
FEED CONSUME
CHICK COST
436.80 436.80
2.35
2.35
2.35
2.35
2.35
2.35
2.35
2.35
------------------ ----------------- ----------------- ------------------ ----------------- ------------------- ---------------- ----------125.42
452.55
469.06
469.06
469.06
469.06
469.06 469.06
========== ========= ========= ========== ========= ========== ========= ======
130.57
329.21
334.65
334.65
334.65
334.65
334.65 334.65
10.00
10.00
10.00
10.00
10.00
10.00
10.00
10.00
MEDICINE COST
3.46
7.17
7.27
7.27
7.27
7.27
7.27
7.27
BIRDS INSURANCE
2.31
2.31
2.31
2.31
2.31
2.31
2.31
2.31
POWER
4.20
6.30
6.93
6.93
6.93
6.93
6.93
6.93
10.95
11.50
12.08
12.68
13.31
13.98
14.68
14.68
REPAIR & MAINTENANCE
2.24
2.35
2.47
2.59
2.72
2.86
3.00
3.00
FACTORY INSURANCE
1.12
1.12
1.12
1.12
1.12
1.12
1.12
1.12
FACTORY OVERHEADS
1.20
1.26
1.32
1.39
1.46
1.53
1.61
1.69
SALARY & WAGES
DEPRECIATION
ADD:OPENING STOCK OF
SEMI-FINISHED GOODS
LESS:CLOSING STOCK OF
SEMI-FINISHED GOODS
C. COST OF PRODUCTION
ADD:OPENING STOCK OF
FINISHED GOODS
LESS:CLOSING STOCK OF
FINISHED GOODS
D. COST OF SALES
8.84
8.84
8.84
8.84
8.84
8.84
8.84
8.84
------------------ ----------------- ----------------- ------------------ ----------------- ------------------- ---------------- ----------174.89
380.06
386.99
387.78
388.61
389.49
390.41 390.49
0.00
93.49
98.14
98.14
98.14
98.14
98.14
98.14
93.49
98.14
98.14
98.14
98.14
98.14
98.14
98.14
------------------ ----------------- ----------------- ------------------ ----------------- ------------------- ---------------- ----------81.40
375.41
386.99
387.78
388.61
389.49
390.41 390.49
0.00
4.20
5.60
5.60
5.60
5.60
5.60
5.60
4.20
5.60
5.60
5.60
5.60
5.60
5.60
5.60
------------------ ----------------- ----------------- ------------------ ----------------- ------------------- ---------------- ----------77.20
374.01
386.99
387.78
388.61
389.49
390.41 390.49
DKS
E.
OVERHEADS
MANAGERIAL REMUNERATION
1.80
1.89
1.98
2.08
2.18
2.29
2.40
2.40
OFFICE & ADMN. EXPENSES
1.20
1.26
1.32
1.39
1.46
1.53
1.61
1.61
PRELIMINARY EXP. W/O
1.14
1.14
1.14
1.14
1.14
1.14
1.14
1.14
SELLING EXPENSES
F.
TOTAL OPERATING COST
G.
OPERATING PROFIT
2.51
9.05
9.38
9.38
9.38
9.38
9.38
9.38
------------------ ----------------- ----------------- ------------------ ----------------- ------------------- ---------------- ----------6.65
13.34
13.82
13.99
14.16
14.34
14.53
14.53
------------------ ----------------- ----------------- ------------------ ----------------- ------------------- ---------------- ----------83.85
387.35
400.81
401.77
402.77
403.83
404.94 405.02
------------------ ----------------- ----------------- ------------------ ----------------- ------------------- ---------------- ----------41.57
65.20
68.25
67.29
66.29
65.23
64.12
64.04
INTEREST
[Rs.in Lacs]
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21 2021-22
------------------ ----------------- ----------------- ------------------ ----------------- ------------------- ---------------- -----------
H.
TERM LOAN
WORKING CAPITAL LOAN
TOTAL INTEREST
I.
PROFIT BEFORE TAX
J.
16.56
15.77
13.45
10.60
7.22
3.32
0.17
0.00
13.78
13.78
13.78
13.78
13.78
13.78
13.78
13.78
------------------ ----------------- ----------------- ------------------ ----------------- ------------------- ---------------- ----------30.34
29.55
27.23
24.38
21.00
17.10
13.95
13.78
------------------ ----------------- ----------------- ------------------ ----------------- ------------------- ---------------- ----------11.23
35.65
41.02
42.91
45.29
48.13
50.17
50.26
PROVISION FOR TAX

DEFERED TAX LIABILITY / (ASSET)
2.14
1.33
6.79
4.23
9.06
3.62
10.43
2.83
11.85
2.14
13.32
1.55
14.47
1.03
14.95
0.58
K.
PROFIT AFTER TAX
7.76
24.63
28.34
29.65
31.30
33.26
34.67
34.73
L.
DIVIDEND PAID
RATE
AMOUNT
0%
0.00
RETAINED PROFIT
7.76
24.63
28.34
29.65
31.30
33.26
34.67
34.73
19.07
38.84
41.94
42.46
43.42
44.79
45.68
45.29
M.
N. CASH ACCRUAL
(K + DEPRECIATION + PRE. EXP.)
0%
0.00
0%
0.00
0%
0.00
0%
0.00
0%
0.00
0%
0.00
DKS
0%
0.00
ANNEXURE - 2.1

A. SIZE OF BATCH
Brooder
Nos.
10520
Mortality
3%
Grower
10204
2%
Layer
10000
3%
Culled
9500
5%
B. MANURE AVAILABILITY
MANURE
QUANTITY
0.26
Kg./Bird/Week
Brooding
Growing
0.46
Kg./Bird/Week
Laying
0.49
Kg./Bird/Week
Sale Price Of Manure
0.40
Rs. Per Kg
C. FEED CONSUMPTION
Kg./Bird/Week
0.280
Brooding Period (0-8) Weeks

Growing Period (9-20) Weeks
0.380
Laying Period (21-72) Weeks
0.800
D. FEED COST
Rs./Kg.
Chick Mash
17.50
Grower Mash
16.50
Layer Mash
16.00
E. OTHER ASSUMPTIONS
Average Gunny Bag Size
50
Cost Of Gunny Bag
Rs.
8.50
Kg. of Feed
Rs./Bag.
Cost Of Chicks
Rs.
25.00
Per chick
Cost Of Medicine
Rs.
0.25
Per Week/Bird
Per Bird/week
Per egg
Egg Production
Sale Price Per Egg
Rs.
3.50
Sale Price Of Cull Birds
Rs.
70.00
Per Bird
3.80
Per Bird (Rs. Per Annum)
Insurance
Rs.
* 5% Free chicks are taken into consideration
DKS
F. SALARY & WAGES

The detailed computation of the factory salary for first year is
given in Annexure-2.2. . An increase of 5% has been
considered in subsequent years.
G. REPAIR & MAINTENANCE
This has been considred at 1% of the cost of factory building,
Plant & Machinery and equipments. An increase of 5% has been
considered in Subsequent years.
H. PROJECT INSURANCE
This has been considered at 0.5% on cost of factory building,
Plant & machinery, misc. fixed assets and stock.
I. OTHER FACTORY OVERHEADS
This has been considered at Rs.10,000/- per month with an annual
increase of 5% in subsequent years.
J. DEPRECIATION
The detailed computation of depreciation both as per Companies
Act and as per IT Act is given in Annexure - 2.4
K. CLOSING STOCK
Closing stock of Semi-finished and finished goods has been
considered as below :
Semi- Finished Goods
Finished Goods
Months cost of production.
0.75 Months cost of Sales.
L. ADMINISTRATIVE SALARY
The detailed computation of Administrative salary is given in
Annexure- 2.2
. An increase of 5% has been considered for
subsequent years.
DKS
M. MANAGERIAL REMUNERATION
This has been taken at Rs.15,000/- per month and an increase of
5% has been considered in subsequent years.
N. OFFICE ADMINISTRATIVE EXPENSES
This has been considered at Rs.10,000/- per month with an annual
increase of 5%.
O. SELLING EXPENSES
This has been considered at
1% of Sales.
P. INTEREST
The rate of interest on loans has been considered as under :
Term loan
13.25%
Working Capital Loan
13.25%
The detailed Computation is given in Annexure-2.3

Q. INCOME TAX
The detailed computation of the income tax is given in Annexure : 2.5
DKS
ANNEXURE - 2.2
Rs.
NO. OF EMPLOYEES RATE PER
Total MONTH
------------------ ----------------3
6,000
2
4,500
2
4,000
10
3,800
-----------------17 PER MONTH
------------------
Rs.
SALARY
PER MONTH
B. SALARY & WAGES
------------------SUPERVISOR
18,000
GENERAL ADMIN.
9,000
SECURITY GUARD
8,000
WORKERS
38,000
------------------73,000
------------------SALARY PER ANNUM
876,000
ADD : 25% FOR FRINGE BENEFITS
219,000
------------------1,095,000
==========
NOTE: AN INCREMENT OF 5% IS CONSIDERED IN SUBSEQUENT YEARS IN CASE OF SALARIES
DKS
ANNEXURE - 2.3

[Rs.in Lacs]
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21 2021-22
========== ========= ========= ========== ========= ========== ========= ======
A. TERM LOAN : BANK
RATE OF INTEREST
175.00 (Including Back Ended State Govt. Subsidy of Rs. 50.00 Lacs)
13.25%
1ST QTR.
OPENING BALANCE
INTEREST
REPAYMENT
CLOSING BALANCE
175.00
4.14
0.00
175.00
175.00
4.14
4.00
171.00
159.00
3.61
5.00
154.00
139.00
2.95
6.00
133.00
115.00
2.15
7.00
108.00
87.00
1.23
8.00
79.00
55.00
0.17
55.00
0.00
0.00
0.00
0.00
0.00
2ND QTR.
INTEREST
REPAYMENT
CLOSING BALANCE
4.14
0.00
175.00
4.01
4.00
167.00
3.45
5.00
149.00
2.75
6.00
127.00
1.92
7.00
101.00
0.96
8.00
71.00
0.00
0.00
0.00
0.00
0.00
0.00
3RD QTR.
INTEREST
REPAYMENT
CLOSING BALANCE
4.14
0.00
175.00
3.88
4.00
163.00
3.28
5.00
144.00
2.55
6.00
121.00
1.69
7.00
94.00
0.70
8.00
63.00
0.00
0.00
0.00
0.00
0.00
0.00
4TH QTR.
INTEREST
REPAYMENT
CLOSING BALANCE
4.14
0.00
175.00
3.74
4.00
159.00
3.11
5.00
139.00
2.35
6.00
115.00
1.46
7.00
87.00
0.43
8.00
55.00
0.00
0.00
0.00
0.00
0.00
0.00
16.56
15.77
13.45
10.60
7.22
3.32
0.17
0.00
0.00
16.00
20.00
24.00
28.00
32.00
55.00
0.00
16.56
31.77
33.45
34.60
35.22
35.32
55.17
0.00
104.00
104.00
104.00
104.00
104.00
104.00
13.78
13.78
13.78
13.78
13.78
13.78
13.78
13.78
30.34
29.55
27.23
24.38
21.00
17.10
13.95
13.78
ANNUAL INTEREST
@
TOTAL T.L. REPAYMENT
TOTAL (INTEREST + PRINCIPAL)
B. WORKING CAPITAL LOAN (CASH CREDIT)

RATE OF INTEREST
13.25%
BALANCE
ANNUAL INTEREST
C. TOTAL INTEREST
104.00 104.00
DKS
ANNEXURE - 2.4
BASIC COST
ADD: CONTINGENCIES
[Rs. in Lacs]
PLANT & MISC.FIXD T O T A L
MACHINERY
ASSETS
----------------- ----------------- ------------------ ----------------- ------------------1.80
134.07
21.51
67.79
225.17
0.00
0.00
0.00
0.00
0.00
----------------- ----------------- ------------------ ----------------- ------------------1.80
134.07
21.51
67.79
225.17
LAND
BUILDING
0.00%
3.34%
AS PER COMPANIES TAX ACT IN S.L.M.

RATE OF DEPRECIATION
5.28%
4.75%
1ST YEAR
.
DEP
WDV
0.00
1.80
4.48
129.59
1.14
20.37
3.22
64.57
8.84
216.33
2ND YEAR
.
DEP
WDV
0.00
1.80
4.48
125.11
1.14
19.23
3.22
61.35
8.84
207.49
3RD YEAR
.
DEP
WDV
0.00
1.80
4.48
120.63
1.14
18.09
3.22
58.13
8.84
198.65
4TH YEAR
.
DEP
WDV
0.00
1.80
4.48
116.15
1.14
16.95
3.22
54.91
8.84
189.81
5TH YEAR
.
DEP
WDV
0.00
1.80
4.48
111.67
1.14
15.81
3.22
51.69
8.84
180.97
6TH YEAR
.
DEP
WDV
0.00
1.80
4.48
107.19
1.14
14.67
3.22
48.47
8.84
172.13
7TH YEAR
.
DEP
WDV
0.00
1.80
4.48
102.71
1.14
13.53
3.22
45.25
8.84
163.29
8TH YEAR
.
DEP
WDV
0.00
1.80
4.48
98.23
1.14
12.39
3.22
42.03
8.84
154.45
DKS
ANNEXURE - 2.4A
AS PER INCOME TAX ACT IN W.D.V. METHOD
BASIC COST
ADD: CONTINGENCIES
TOTAL COST
RATE OF DEPRECIATION
[Rs. in Lacs]
PLANT & MISC.FIXD T O T A L
MACHINERY
ASSETS
----------------- ----------------- ------------------ ----------------- ------------------1.80
134.07
21.51
67.79
225.17
0.00
0.00
0.00
0.00
0.00
----------------- ----------------- ------------------ ----------------- ------------------1.80
134.07
21.51
67.79
225.17
LAND
BUILDING
0%
10%
15%
15%
1ST YEAR
.
DEP
WDV
1.80
13.41
120.66
3.23
18.28
10.17
57.62
26.80
198.37
2ND YEAR
.
DEP
WDV
1.80
12.07
108.59
2.74
15.54
8.64
48.98
23.45
174.92
3RD YEAR
.
DEP
WDV
1.80
10.86
97.73
2.33
13.21
7.35
41.63
20.54
154.38
4TH YEAR
.
DEP
WDV
1.80
9.77
87.96
1.98
11.23
6.25
35.38
18.00
136.38
5TH YEAR
.
DEP
WDV
1.80
8.80
79.16
1.68
9.55
5.31
30.07
15.79
120.59
6TH YEAR
.
DEP
WDV
1.80
7.92
71.24
1.43
8.12
4.51
25.56
13.86
106.73
7TH YEAR
.
DEP
WDV
1.80
7.12
64.12
1.22
6.90
3.83
21.73
12.17
94.56
8TH YEAR
.
DEP
WDV
1.80
6.41
57.71
1.04
5.86
3.26
18.47
10.71
83.85
DKS
ANNEXURE - 2.5

[Rs.in Lacs]
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21 2021-22
========== ========= ========= ========== ========= ========== ========= ======
INCOME TAX BASED ON DEPRECIATION AS PER COMPANIES ACT :
A.
PROFIT BEFORE TAX

(As per Profit & Loss Account)
11.23
35.65
41.02
42.91
45.29
48.13
50.17
50.26
B.
INCOME TAX @ 3.90% ON 'A'
3.47
11.02
12.68
13.26
13.99
14.87
15.50
15.53
INCOME TAX BASED ON DEPRECIATION AS PER INCOME TAX ACT :

A.
PROFIT BEFORE TAX

(As per Profit & Loss Account)
B.
ADD : DEPRECIATION
ALREADY CHARGED
C.
LESS : DEPRECIATION AS PER

INCOME TAX ACT.
D.
A+B-C
E.
CARRY FORWARD
DEPRECIATION/LOSS
11.23
35.65
41.02
42.91
45.29
48.13
50.17
50.26
8.84
8.84
8.84
8.84
8.84
8.84
8.84
8.84
26.80
23.45
20.54
18.00
15.79
13.86
12.17
10.71
------------------ ----------------- ----------------- ------------------ ----------------- ------------------- ---------------- ----------(6.73)
21.04
29.32
33.75
38.34
43.11
46.84
48.39
0.00
(6.73)
0.00
0.00
0.00
0.00
0.00
0.00
(6.73)
14.31
29.32
33.75
38.34
43.11
46.84
48.39
4.42
9.06
10.43
11.85
13.32
14.47
14.95
F.
TAXABLE INCOME (D+E)
G.
NORMAL TAX @ 30.9% ON 'F'
H.
MAT TAX @ 19.06% ON 'A'
2.14
6.79
7.82
8.18
8.63
9.17
9.56
9.58
I.
INCOME TAX PAYABLE

( G or H whichever is higher)
2.14
6.79
9.06
10.43
11.85
13.32
14.47
14.95
J.
LOSS CARRIED FORWARD
(6.73)
DEFERED TAX LIABILITY / (ASSET)
1.33
4.23
3.62
2.83
2.14
1.55
1.03
DKS
0.58

MOUZA - KHOLA, KHANDAPADA, DIST - NAYAGARH
FLOCK SCHEDULE
YEAR
BATCH
BROODER
SHED
ANNEXURE - 2.6
GROWER
SHED
LAYER
SHED-1
LAYER
SHED-2
LAYER
SHED-3
LAYER
SHED-4
BATCHES
PURCHASE
D
BROODING
WEEKS
GROWING
WEEKS
LAYING
WEEKS
BATCHES
CULLED
WEEKS
2014-15
2015-16
2016-17
1
2
3
4
1-8
13 - 20
25 - 32
37 - 44
9 - 20
21 - 32
33 - 44
45 - 52
21 - 52
TOTAL
33 - 52
-
45 - 52
-
1
1
1
1
4
8
8
8
8
32
12
12
12
8
44
32
20
8
0
60
1
2
3
4
5
6
7
8
1-8
13 - 20
25 - 32
37 - 44
1-4
9 - 20
21 - 32
33 - 44
45 - 52
1 - 20
21 - 52
TOTAL
1 - 32
33 - 52
1- 44
45 - 52
-
5 - 52
-
1
1
1
1
4
0
0
0
0
8
8
8
8
32
0
0
0
4
12
12
12
8
48
20
32
44
48
32
20
8
0
204
1
1
1
3
4
5
6
7
8
9
10
11
12
1-8
13 - 20
25 - 32
37 - 44
1-4
9 - 20
21 - 32
33 - 44
45 - 52
1 - 20
21 - 52
TOTAL
1 - 32
33 - 52
1 - 44
45 - 52
-
1-4
5 - 52
1
1
1
1
4
0
0
0
0
0
8
8
8
8
32
0
0
0
0
4
12
12
12
8
48
4
20
32
44
48
32
20
8
0
208
1
1
1
1
4
DKS
YEAR
BATCH
BROODER
SHED
GROWER
SHED
LAYER
SHED-1
LAYER
SHED-2
LAYER
SHED-3
LAYER
SHED-4
BATCHES
PURCHASE
D
BROODING
WEEKS
GROWING
WEEKS
LAYING
WEEKS
BATCHES
CULLED
1 - 44
45 - 52
-
1-4
5 - 52
1
1
1
1
4
0
0
0
0
0
8
8
8
8
32
0
0
0
0
4
12
12
12
8
48
4
20
32
44
48
32
20
8
0
208
1
1
1
1
4
1 - 44
45 - 52
-
1-4
5 - 52
1
1
1
1
4
0
0
0
0
0
8
8
8
8
32
0
0
0
0
4
12
12
12
8
48
4
20
32
44
48
32
20
8
0
208
1
1
1
1
4
1 - 44
45 - 52
-
1-4
5 - 52
1
1
1
1
4
0
0
0
0
0
8
8
8
8
32
0
0
0
0
4
12
12
12
8
48
4
20
32
44
48
32
20
8
0
208
1
1
1
1
4
WEEKS
2017-18
2018-19
2019-20
8
9
10
11
12
13
14
15
16
1-8
13 - 20
25 - 32
37 - 44
1-4
9 - 20
21 - 32
33 - 44
45 - 52
1 - 20
21 - 52
TOTAL
1 - 32
33 - 52
12
13
14
15
16
17
18
19
20
1-8
13 - 20
25 - 32
37 - 44
1-4
9 - 20
21 - 32
33 - 44
45 - 52
1 - 20
21 - 52
TOTAL
1 - 32
33 - 52
16
17
18
19
20
21
22
23
24
1-8
13 - 20
25 - 32
37 - 44
1-4
9 - 20
21 - 32
33 - 44
45 - 52
1 - 20
21 - 52
TOTAL
1 - 32
33 - 52
DKS
YEAR
BATCH
BROODER
SHED
GROWER
SHED
LAYER
SHED-1
LAYER
SHED-2
LAYER
SHED-3
LAYER
SHED-4
BATCHES
PURCHASE
D
BROODING
WEEKS
GROWING
WEEKS
LAYING
WEEKS
BATCHES
CULLED
1 - 44
45 - 52
-
1-4
5 - 52
1
1
1
1
4
0
0
0
0
0
8
8
8
8
32
0
0
0
0
4
12
12
12
8
48
4
20
32
44
48
32
20
8
0
208
1
1
1
1
4
1 - 44
45 - 52
-
1-4
5 - 52
1
1
1
1
4
0
0
0
0
0
8
8
8
8
32
0
0
0
0
4
12
12
12
8
48
4
20
32
44
48
32
20
8
0
208
1
1
1
1
4
WEEKS
2020-21
2021-22
20
21
22
23
24
25
26
27
28
1-8
13 - 20
25 - 32
37 - 44
1-4
9 - 20
21 - 32
33 - 44
45 - 52
1 - 20
21 - 52
TOTAL
1 - 32
33 - 52
24
25
26
27
28
29
30
31
32
1-8
13 - 20
25 - 32
37 - 44
1-4
9 - 20
21 - 32
33 - 44
45 - 52
1 - 20
21 - 52
TOTAL
1 - 32
33 - 52
DKS

ANNEXURE - 2.7
STATEMENT OF INCOME
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21
2021-22
60
6
10000
3600000
3.50
126.00
4.20
121.80
204
6
10000
12240000
3.50
428.40
5.60
4.20
427.00
208
6
10000
12480000
3.50
436.80
5.60
5.60
436.80
208
6
10000
12480000
3.50
436.80
5.60
5.60
436.80
208
6
10000
12480000
3.50
436.80
5.60
5.60
436.80
208
6
10000
12480000
3.50
436.80
5.60
5.60
436.80
208
6
10000
12480000
3.50
436.80
5.60
5.60
436.80
208
6
10000
12480000
3.50
436.80
5.60
5.60
436.80
0
9500
0
70.00
-
3
9500
28500
70.00
19.95
4
9500
38000
70.00
26.60
4
9500
38000
70.00
26.60
4
9500
38000
70.00
26.60
4
9500
38000
70.00
26.60
4
9500
38000
70.00
26.60
4
9500
38000
70.00
26.60
INCOME FROM SALE OF EGGS.

No. of Laying Weeks
No. of Egg. Prodn. Per Bird per Week
Layer. Bird Strength (Nos.) per Batch
Total Egg Production (Nos.)
Sales Price per Egg (Rs.)
Total Value of Egg (Rs. in Lacs)
Less : Closing Stock of Egg. (Rs. in Lacs)
Add: Opening Stock of Egg. (Rs. in Lacs)
TOTAL SALE OF EGG. (Rs. in Lacs)
INCOME FROM SALE OF CULLED BIRDS

No. of Batches Culled
Bird Strength (Nos.) per Batch Culled
Total Nos. of Bird Culled
Sale Price per Culled Bird (Rs.)
Total Sale Value of Culls (Rs. in Lacs)
INCOME FROM SALE OF GUNNY BAGS

Total Feed Consumption (Kgs)
Gunny Bag Average Size (Kg.)
Gunny Bags Availability (Nos. per Kg. of Feed)
No. of Gunnys Available
Sale price per Gunny Bag (Rs.)
Total Sale Value of Gunny Bags (Rs.in Lacs)
744,870
50
0.0200
14897
8.50
1.27
1,912,380 1,944,380
50
50
0.0200
0.0200
38248
38888
8.50
8.50
3.25
3.31
1,944,380 1,944,380 1,944,380 1,944,380 1,944,380

50
50
50
50
50
0.0200
0.0200
0.0200
0.0200
0.0200
38888
38888
38888
38888
38888
8.50
8.50
8.50
8.50
8.50
3.31
3.31
3.31
3.31
3.31
DKS
INCOME FROM SALE OF MANURE

2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21
2021-22
BROODER
Brooder Batch Size (Nos.)
No. of Brooding Weeks
Manure per bird per week (Kg.)
Manure Available (Kg.)
10520
32
0.26
87526
10520
32
0.26
87526
10520
32
0.26
87526
10520
32
0.26
87526
10520
32
0.26
87526
10520
32
0.26
87526
10520
32
0.26
87526
10520
32
0.26
87526
GROWER
Grower Batch Size (Nos.)
No. of Growing Weeks
10204
44
0.46
206529
10204
48
0.46
225304
10204
48
0.46
225304
10204
48
0.46
225304
10204
48
0.46
225304
10204
48
0.46
225304
10204
48
0.46
225304
10204
48
0.46
225304
LAYER
Layer Batch Size (Nos.)
No. of Laying Weeks
10000
60
0.49
294000
10000
204
0.49
999600
10000
208
0.49
1019200
10000
208
0.49
1019200
10000
208
0.49
1019200
10000
208
0.49
1019200
10000
208
0.49
1019200
10000
208
0.49
1019200
Total Manure Available (Kg.)

Sale price of Manure per Kg. (Rs.)
Total Sale Value of Manure (Rs. in Lacs)
588055
0.40
2.35
1312430
0.40
2.35
1332030
0.40
2.35
1332030
0.40
2.35
1332030
0.40
2.35
1332030
0.40
2.35
1332030
0.40
2.35
1332030
0.40
2.35
DKS

RAW MATERIALS
ANNEXURE - 2.8
Brooder
Feed Consumption Per Bird per week (Kgs)

Feed Cost (Kg.)
0.28
21.09
Chik Price per Pc (Rs.)

Cost of medicine per Week Per Bird (Rs.)
Insurance per Bird (Rs. Per Annum)
25.00
0.25
3.80
Grower
Layer
0.38
17.33
0.8
17.01
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21
2021-22
BROODER HOUSE
Brooder. Bird Strength (Nos.)
No of Brooding Weeks
Feed Consumption per Annum (Kgs)
Feed Cost (Rs. In lacs)
10520
32
94259
19.88
10520
32
94259
19.88
10520
32
94259
19.88
10520
32
94259
19.88
10520
32
94259
19.88
10520
32
94259
19.88
10520
32
94259
19.88
10520
32
94259
19.88
GROWER HOUSE
Grower. Bird Strength (Nos.)
No of Growing Weeks
10204
44
170611
29.03
10204
48
186121
31.67
10204
48
186121
31.67
10204
48
186121
31.67
10204
48
186121
31.67
10204
48
186121
31.67
10204
48
186121
31.67
10204
48
186121
31.67
LAYER HOUSE
Layer. Bird Strength (Nos.)
No of Growing Weeks
10000
60
480000
81.66
10000
204
1632000
277.66
10000
208
1664000
283.1
10000
208
1664000
283.1
10000
208
1664000
283.1
10000
208
1664000
283.1
10000
208
1664000
283.1
10000
208
1664000
283.1
Total Feed Consumption (Kgs)

Total Feed Cost (Rs. In lacs)
744870
130.57
1912380
329.21
1944380
334.65
1944380
334.65
1944380
334.65
1944380
334.65
1944380
334.65
1944380
334.65
Chick Cost (Rs. In lacs)
10.00
10.00
10.00
10.00
10.00
10.00
10.00
10.00
Cost of medicine (Rs. In lacs)
3.46
7.17
7.27
7.27
7.27
7.27
7.27
7.27
Bird Insurance (Rs. In lacs)
2.31
2.31
2.31
2.31
2.31
2.31
2.31
2.31
DKS

ANNEXURE - 2.9
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21
2021-22
NO. OF BIRDS - GROWER HOUSE

VALUE OF GROWERS @ RS. 158/- (Rs. in Lacs)
10204
23.73
10204
23.73
10204
23.73
10204
23.73
10204
23.73
10204
23.73
10204
23.73
10204
23.73
NO. OF BIRDS - LAYER HOUSE (4 SHEDS)

VALUE OF LAYER @ RS. 130/- (Rs. in Lacs)
30000
69.76
40000
74.41
40000
74.41
40000
74.41
40000
74.41
40000
74.41
40000
74.41
40000
74.41
CLOSING STOCK OF EGGS for 4 Days (Rs. in Lacs)
4.20
5.60
5.60
5.60
5.60
5.60
5.60
5.60
CLOSING STOCK OF FEED for 2 Months (Rs. in Lacs)
43.52
54.87
55.78
55.78
55.78
55.78
55.78
55.78
CLOSING STOCK OF MEDICINE for 1 Months (Rs. in Lacs)
0.58
0.60
0.61
0.61
0.61
0.61
0.61
0.61
141.79
159.21
160.13
160.13
160.13
160.13
160.13
160.13
TOTAL VALUE OF CLOSING STOCK (Rs. in Lacs)
VALUATION OF GROWER & LAYER

CHICK PRICE
25.00
FEED
PRICE
126.24
INSURANC ELECTRY/LABOUR/
INTEREST/ADMIN. EXPS.
E
MEDICINE
5
1.46
63.08
MORTALIT
BIRD
Y
Value (Rs.)
11.75
233
DKS
ANNEXURE - 2.10

1.CHICK MASH.
Ingredients
Maize
Broken Rice
Soyabean
Sunflower Cake
Till Cake
Lime Stone
Salt
DCP (Di-Calcium Phosphet)
TM (Trace Minerals)
Mineral & vitamins
TOTAL
Rate per K.G
Rate per K.G.

15
14
34.7
12
12
4
7
50
70
-
Amount
6,000.00
2,800.00
10,410.00
360.00
600.00
80.00
21.00
400.00
210.00
500.00
21,381.00
21.09
Quantity
310
80
160
180
200
40
23
3
7
1.5
1004.5
Rate per K.G.

15
4
14
34.7
12
12
4
7
50
70
-
Amount
4,650.00
320.00
2,240.00
6,246.00
2,400.00
480.00
92.00
21.00
350.00
105.00
500.00
17,404.00
17.33
Quantity
210
190
180
160
60
110
3
6
80
1.5
Rate per K.G.

15
14
34.7
12
12
4
7
50
12
70
-
Amount
3,150.00
2,660.00
6,246.00
1,920.00
720.00
440.00
21.00
300.00
960.00
105.00
500.00
17,022.00
17.01
Quantity(kgs)
400
200
300
30
50
20
3
8
3
1014
2.GROWER MASH.
Ingredients
Maize
DOB
Broken Rice
Soyabean
Sunflower Cake
Till Cake
Lime Stone
Salt
DCP
TM
Mineral & vitamins
TOTAL
Rate per K.G
3.LAYER MASH.
Ingredients
Maize
Broken Rice
Soyabean
Sunflower Cake
Till Cake
Lime Stone
Salt
DCP
DGM
TM
Mineral & vitamins
TOTAL
Rate per K.G
1000.5
DKS
ANNEXURE - 3

[Rs.in Lacs]
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21 2021-22
========== ========= ========= ========== ========= ========== ========= ======
A. SOURCES
PROFIT AFTER DEPRECIATION
BUT BEFORE INTEREST & TAX
ADD:DEPRECIATION
ADD : PRELIMINARY EXP. W/O
FUND FROM OPERATION
INCREASE IN :
PROMOTERS EQUITY
TERM LOAN FROM BANK
CASH CREDIT
CURRENT LIABILITIES
SUNDRY CREDITORS
STATUTORY LIABILITIES
B. APPLICATIONS
CAPITAL EXPENDITURE
CAPITAL W.I.P.
INCREASE IN INVENTORIES
RAW MATERIALS
COMSUMABLES
W-I-P
FINISHED GOODS
27.79
51.42
54.47
53.51
52.51
51.45
50.34
50.26
8.84
8.84
8.84
8.84
8.84
8.84
8.84
8.84
1.14
1.14
1.14
1.14
1.14
1.14
1.14
1.14
------------------ ----------------- ----------------- ------------------ ----------------- ------------------- ---------------- ----------37.77
61.40
64.45
63.49
62.49
61.43
60.32
60.24
97.40
175.00
104.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
2.72
0.14
0.14
0.15
0.16
0.17
0.17
0.18
0.50
0.03
0.03
0.03
0.03
0.03
0.03
0.03
------------------ ----------------- ----------------- ------------------ ----------------- ------------------- ---------------- ----------417.39
61.57
64.62
63.67
62.68
61.63
60.52
60.45
------------------ ----------------- ----------------- ------------------ ----------------- ------------------- ---------------- ----------225.17
0.00
9.12
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
44.10
0.00
93.49
4.20
11.37
0.00
4.65
1.40
0.92
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
INCREASE IN S.DEBTORS
FIXED DEPOSIT WITH BANK
2.54
0.00
6.89
0.00
0.34
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
ADVANCE TO SUPPLIERS
INCREASE IN DEPOSITS
DECREASE IN :
TERM LOAN - BANK
PAYMENT OF INTEREST
ON TERM LOAN
ADVANCE PAYMENT OF I. TAX
PAYMENT OF DIVIDEND
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
16.00
20.00
24.00
28.00
32.00
55.00
0.00
C. SURPLUS/(DEFICIT)
D. OPENING BALANCE
E. CLOSING BALACE
16.56
15.77
13.45
10.60
7.22
3.32
0.17
0.00
2.14
6.79
9.06
10.43
11.85
13.32
14.47
14.95
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
------------------ ----------------- ----------------- ------------------ ----------------- ------------------- ---------------- ----------398.32
62.87
43.77
45.03
47.07
48.64
69.64
14.95
------------------ ----------------- ----------------- ------------------ ----------------- ------------------- ---------------- ----------19.07
0.00
19.07
(1.30)
19.07
17.77
20.85
17.77
38.62
18.64
38.62
57.26
15.61
57.26
72.87
12.99
72.87
85.86
(9.12) 45.50
85.86
76.74
76.74 122.24
DKS
ANNEXURE - 4

[Rs.in Lacs]
A. LIABILITIES
SHARE CAPITAL
PAID UP CAPITAL
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21 2021-22
========== ========= ========= ========== ========= ========== ========= ======
97.40
97.40
97.40
97.40
97.40
97.40
7.76
32.39
60.73
90.38
121.68
154.94
SECURED LOAN
TERM LOAN BANK
159.00
139.00
115.00
(Including Back Ended State Govt. Subsidy of Rs. 50.00 Lacs)
87.00
55.00
0.00
RESERVE & SURPLUS

PROFIT & LOSS ACCOUNT
CASH CREDIT
CURRENT LIABILITIES
SUNDRY CREDITORS
STATUTORY LIABILITIES
INSTALL. OF TETM LOAN
DUE WITHIN 1 YEAR
PROVISION FOR I. TAX
DEFERRED TAX LIABILITY
104.00
104.00
104.00
104.00
104.00
104.00
2.72
0.50
2.86
0.53
3.00
0.56
3.15
0.59
3.31
0.62
3.48
0.65
97.40
97.40
189.61 224.34
0.00
0.00
104.00 104.00
3.65
0.68
3.83
0.71
16.00
20.00
24.00
28.00
32.00
55.00
0.00
0.00
2.14
6.79
9.06
10.43
11.85
13.32
14.47
14.95
1.33
5.56
9.18
12.01
14.15
15.70
16.73
17.31
------------------ ----------------- ----------------- ------------------ ----------------- ------------------- ---------------- ----------390.85
408.53
422.93
432.96
440.01
444.49
426.54 462.54
========== ========= ========= ========== ========= ========== ========= ======
B. ASSETS
FIXED ASSETS
GROSS BLOCK
LESS : DEPRECIATION
NET BLOCK (WDV)
CAPITAL W.I.P.
CURRENT ASSETS :
INVENTORY
RAW MATERIALS
COMSUMABLES
W-I-P
FINISHED GOODS
SUNDRY DEBTORS
CASH & BANK BALANCE
FIXED DEPOSIT WITH BANK
ADVANCE TO SUPPLIERS
ADVANCE PAYMENT OF TAX
SECURITY DEPOSIT
225.17
225.17
225.17
225.17
225.17
225.17
225.17 225.17
8.84
17.68
26.52
35.36
44.20
53.04
61.88
70.72
------------------ ----------------- ----------------- ------------------ ----------------- ------------------- ---------------- ----------216.33
207.49
198.65
189.81
180.97
172.13
163.29 154.45
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
44.10
93.49
4.20
55.47
98.14
5.60
56.39
98.14
5.60
56.39
98.14
5.60
56.39
98.14
5.60
56.39
98.14
5.60
56.39
98.14
5.60
56.39
98.14
5.60
2.54
19.07
0.00
1.00
2.14
0.00
9.43
17.77
0.00
1.00
6.79
0.00
9.77
38.62
0.00
1.00
9.06
0.00
9.77
57.26
0.00
1.00
10.43
0.00
9.77
72.87
0.00
1.00
11.85
0.00
9.77
85.86
0.00
1.00
13.32
0.00
9.77
9.77
76.74 122.24
0.00
0.00
1.00
1.00
14.47
14.95
0.00
0.00
7.98
6.84
5.70
4.56
3.42
2.28
1.14
0.00
------------------ ----------------- ----------------- ------------------ ----------------- ------------------- ---------------- ----------390.85
408.53
422.93
432.96
440.01
444.49
426.54 462.54
========== ========= ========= ========== ========= ========== ========= ======
DKS
ANNEXURE - 5

[Rs.in Lacs]
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21 2021-22
========== ========= ========= ========== ========= ========== ========= ======
1. CAPACITY SALES
CAPACITY UTILISATION
PROJECTED SALES
469.06
27%
469.06
96%
469.06
100%
469.06
100%
469.06
100%
469.06
100%
469.06 469.06
100%
100%
125.42
452.55
469.06
469.06
469.06
469.06
469.06 469.06
------------------ ----------------- ----------------- ------------------ ----------------- ------------------- ---------------- -----------
2. VARIABLE COST
RAWMATERIALS
144.03
346.38
351.92
351.92
351.92
351.92
351.92
CONSUMABLES
0.00
0.00
0.00
0.00
0.00
0.00
0.00
ADD : OPENING S.I.P.
0.00
93.49
98.14
98.14
98.14
98.14
98.14
LESS : CLOSING S.I.P.
(93.49)
(98.14)
(98.14)
(98.14)
(98.14)
(98.14)
(98.14)
ADD : OPENING F.G.
0.00
4.20
5.60
5.60
5.60
5.60
5.60
LESS : CLOSING F.G.
(4.20)
(5.60)
(5.60)
(5.60)
(5.60)
(5.60)
(5.60)
POWER & FUEL
4.20
6.30
6.93
6.93
6.93
6.93
6.93
BIRDS INSURANCE
2.31
2.31
2.31
2.31
2.31
2.31
2.31
DIRECT WAGES
10.95
11.50
12.08
12.68
13.31
13.98
14.68
INTEREST ON WORKING CAPITAL
13.78
13.78
13.78
13.78
13.78
13.78
13.78
SELLING EXPENSES
2.51
9.05
9.38
9.38
9.38
9.38
9.38
------------------ ----------------- ----------------- ------------------ ----------------- ------------------- ---------------80.09
383.27
396.40
397.00
397.63
398.30
399.00
------------------ ----------------- ----------------- ------------------ ----------------- ------------------- ----------------
351.92
0.00
98.14
(98.14)
5.60
(5.60)
6.93
2.31
14.68
13.78
9.38
----------399.00
-----------
3. CONTRIBUTION
45.33
69.28
72.66
72.06
71.43
70.76
70.06
70.06
4. FIXED COST
34.10
33.63
31.64
29.15
26.14
22.63
19.89
19.80
36.14%
15.31%
15.49%
15.36%
15.23%
15.09%
14.94% 14.94%
94.35
219.68
204.26
189.75
171.66
150.01
133.17 132.56
a] OF PROJECTED SALES
75.23%
48.54%
43.55%
40.45%
36.60%
31.98%
28.39% 28.26%
b] OF CAPACITY SALES
20.11%
46.83%
43.55%
40.45%
36.60%
31.98%
28.39% 28.26%
5. PROFIT VOLUME RATIO
6. BREAK EVEN SALES
7. B.E.P. AS A PERCENTAGE
DKS
ANNEXURE - 6

[Rs.in Lacs]
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21 2021-22
========== ========= ========= ========== ========= ========== ========= ======
Cash Accrual
17.74
34.61
38.32
39.63
41.28
43.24
44.65
44.71
Interest
16.56
15.77
13.45
10.60
7.22
3.32
0.17
Interest during Construction
Any Other Profit
34.30
50.38
51.77
50.23
48.50
46.56
44.82
44.71
234.29
234.29
(199.99)
50.38
51.77
50.23
48.50
46.56
44.82
44.71
Total Inflows
Capital Expenditure
Normal Capital Employed
Increase in CA
Margin Money for WC
Total Outflow
Net Inflow
IRR
PAYBACK PERIOD
16%
5
YEARS
DKS
ANNEXURE - 7

[Rs.in Lacs]
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21 2021-22
========== ========= ========= ========== ========= ========== ========= ======
WDV of Fixed Assets
216.33
207.49
198.65
189.81
180.97
172.13
163.29
#####
TL Outstanding
175.00
159.00
139.00
115.00
87.00
55.00
Margin Available
41.33
48.49
59.65
74.81
93.97
117.13
163.29
#####
Security Margin %
19%
23%
30%
39%
52%
68%
Asset Coverage Ratio
1.24
1.30
1.43
1.65
2.08
3.13
100%
100.00
DKS
100%
#####
ANNEXURE - 8

[Rs.in Lacs]
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21 2021-22
========== ========= ========= ========== ========= ========== ========= ======
A.
SALES
TOTAL
125.42
452.55
469.06
469.06
469.06
469.06
469.06
#####
3,392
B.
OPERATING COST
TOTAL
83.85
387.35
400.81
401.77
402.77
403.83
404.94
#####
2,890
C.
OPERATING PROFIT
41.57
65.20
68.25
67.29
66.29
65.23
64.12
64.04
D.
INTEREST
TERM LOAN
16.56
13.78
15.77
13.78
13.45
13.78
10.60
13.78
7.22
13.78
3.32
13.78
0.17
13.78
13.78
E.
PROFIT BEFORE TAX
11.23
35.65
41.02
42.91
45.29
48.13
50.17
50.26
F.
PROVISION FOR TAX
3.47
11.02
12.68
13.26
13.99
14.87
15.50
15.53
G.
PROFIT AFTER TAX
7.76
24.63
28.34
29.65
31.30
33.26
34.67
34.73
H.
DIVIDEND PAID
I.
RETAINED PROFIT
7.76
24.63
28.34
29.65
31.30
33.26
34.67
34.73
J.
CASH ACCRUAL
19.07
38.84
41.94
42.46
43.42
44.79
45.68
45.29
K.
TERM LOAN INSTALLMENTS
16.00
20.00
24.00
28.00
32.00
5.00
L.
CASH ACCRUAL+TL INTEREST

TOTAL
35.63
54.61
55.39
53.06
50.64
48.11
45.85
45.29
#####
M.
TL INSTALLMENTS+TL INTEREST
TOTAL
16.56
31.77
33.45
34.60
35.22
35.32
5.17
#####
N.
D.S.C.R
2.15
1.72
1.66
1.53
1.44
1.36
O.
DSCR (AVREAGE)
2.02
8.87 #DIV/0!
DKS
ANNEXURE - 9

(Sales Reduced by
7.55% )
[Rs.in Lacs]
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21 2021-22
========== ========= ========= ========== ========= ========== ========= ======
A.
SALES
TOTAL
115.95
418.39
433.65
433.65
433.65
433.65
433.65
#####
3,136
B.
OPERATING COST
TOTAL
83.85
387.35
400.81
401.77
402.77
403.83
404.94
#####
2,890
C.
OPERATING PROFIT
32.10
31.04
32.84
31.88
30.88
29.82
28.71
28.63
D.
INTEREST
TERM LOAN
16.56
13.78
15.77
13.78
13.45
13.78
10.60
13.78
7.22
13.78
3.32
13.78
0.17
13.78
13.78
E.
PROFIT BEFORE TAX
1.76
1.49
5.61
7.50
9.88
12.72
14.76
14.85
F.
PROVISION FOR TAX-30.90%
0.54
0.46
1.73
2.32
3.05
3.93
4.56
4.59
G.
PROFIT AFTER TAX
1.22
1.03
3.88
5.18
6.83
8.79
10.20
10.26
H.
DIVIDEND PAID
I.
RETAINED PROFIT
J.
CASH ACCRUAL
K.
L.
1.22
1.03
3.88
5.18
6.83
8.79
10.20
10.26
11.20
11.01
13.86
15.16
16.81
18.77
20.18
20.24
16.00
20.00
24.00
28.00
32.00
5.00

TOTAL
27.76
26.78
27.31
25.76
24.03
22.09
20.35
20.24
#####
M.
TOTAL
16.56
31.77
33.45
34.60
35.22
35.32
5.17
#####
N.
D.S.C.R
1.68
0.84
0.82
0.74
0.68
0.63
O.
DSCR (AVREAGE)
1.01
3.94 #DIV/0!
DKS
ANNEXURE -10

( Expenditures increased by
6.52% )
[Rs.in Lacs]
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21 2021-22
========== ========= ========= ========== ========= ========== ========= ======
A.
SALES
TOTAL
125.42
452.55
469.06
469.06
469.06
469.06
469.06
#####
3,392
B.
OPERATING COST
TOTAL
89.32
412.60
426.94
427.96
429.02
430.15
431.34
#####
3,079
C.
OPERATING PROFIT
36.10
39.95
42.12
41.10
40.04
38.91
37.72
37.64
D.
INTEREST
TERM LOAN
16.56
13.78
15.77
13.78
13.45
13.78
10.60
13.78
7.22
13.78
3.32
13.78
0.17
13.78
13.78
E.
PROFIT BEFORE TAX
5.76
10.40
14.89
16.72
19.04
21.81
23.77
23.86
F.
PROVISION FOR TAX-30.90%
1.78
3.21
4.60
5.17
5.88
6.74
7.35
7.37
G.
PROFIT AFTER TAX
3.98
7.19
10.29
11.55
13.15
15.07
16.43
16.49
H.
DIVIDEND PAID
I.
RETAINED PROFIT
J.
CASH ACCRUAL
K.
L.
3.98
7.19
10.29
11.55
13.15
15.07
16.43
16.49
13.96
17.17
20.27
21.53
23.13
25.05
26.41
26.47
16.00
20.00
24.00
28.00
32.00
5.00

TOTAL
30.52
32.94
33.72
32.13
30.35
28.37
26.58
26.47
#####
M.
TOTAL
16.56
31.77
33.45
34.60
35.22
35.32
5.17
#####
N.
D.S.C.R
1.84
1.04
1.01
0.93
0.86
0.80
O.
DSCR (AVREAGE)
1.01
5.14 #DIV/0!
DKS
OF
ASSESSMENT OF WORKING CAPITAL REQUIREMENTS

FORM II - OPERATING STATEMENT
Name: NAYAGARH AGRO PROJECTS PVT. LTD.
Amounts in Rs.
Financial Year ended / ending

No.of months
1. Gross Sales
i.
Domestic Sales
ii.
Export Sales
Total
2. Less Excise Duty
3. Net Sales (1 - 2)
4. % age rise (+) or fall (-) in net sales
as compared to previous year (annualised )
5. Cost of Sales
i.
Raw materials (including stores and
other items used in the process of
manufacture)
a.
Imported
b.
Indigenous
ii.
Other Spares
a.
Imported
b.
Indigenous
iii.
Power and Fuel
iv.
Direct Labour (Factory wages & salaries)
v.
Other manufacturing expenses
vi.
Depreciation
vii.
Sub-total (i to vi)
viii.
ix.
x.
xi.
xii.
xiii.
Add: Opening Stock-in-process

Sub-total (vii + viii)
Deduct: Closing Stock-in-process
Cost of Production
Add: Opening Stock of finished goods
Sub-total (x + xi)
Deduct: Closing Stock of finished goods
Sub-total (Total Cost of Sales)
Lacs
Projections
2014-15
12
Projections
2015-16
12
Projections
2016-17
12
Projections
2017-18
12
Projections Projections Projections Projections

2018-19
2019-20
2020-21
2021-22
12
12
12
12
125.42
0.00
125.42
0.00
125.42
452.55
0.00
452.55
0.00
452.55
469.06
0.00
469.06
0.00
469.06
469.06
0.00
469.06
0.00
469.06
469.06
0.00
469.06
0.00
469.06
469.06
0.00
469.06
0.00
469.06
469.06
0.00
469.06
0.00
469.06
469.06
0.00
469.06
0.00
469.06
260.83%
3.65%
0.00%
0.00%
0.00%
0.00%
0.00%
144.03
0.00
144.03
0.00
0.00
0.00
4.20
10.95
6.87
8.84
174.89
346.38
0.00
346.38
0.00
0.00
0.00
6.30
11.50
7.04
8.84
380.06
351.92
0.00
351.92
0.00
0.00
0.00
6.93
12.08
7.22
8.84
386.99
351.92
0.00
351.92
0.00
0.00
0.00
6.93
12.68
7.41
8.84
387.78
351.92
0.00
351.92
0.00
0.00
0.00
6.93
13.31
7.61
8.84
388.61
351.92
0.00
351.92
0.00
0.00
0.00
6.93
13.98
7.82
8.84
389.49
351.92
0.00
351.92
0.00
0.00
0.00
6.93
14.68
8.04
8.84
390.41
351.92
0.00
351.92
0.00
0.00
0.00
6.93
14.68
8.12
8.84
390.49
0.00
174.89
93.49
81.40
0.00
81.40
4.20
77.20
93.49
473.55
98.14
375.41
4.20
379.61
5.60
374.01
98.14
485.13
98.14
386.99
5.60
392.59
5.60
386.99
98.14
485.92
98.14
387.78
5.60
393.38
5.60
387.78
98.14
486.75
98.14
388.61
5.60
394.21
5.60
388.61
98.14
487.63
98.14
389.49
5.60
395.09
5.60
389.49
98.14
488.55
98.14
390.41
5.60
396.01
5.60
390.41
98.14
488.63
98.14
390.49
5.60
396.09
5.60
390.49
DKS
6. Selling, general and administrative expenses

7. Sub-total (5 + 6)
8. Operating Profit before Interest (3 - 7)
9.
Interest
5.51
82.71
42.71
30.34
12.20
386.21
66.34
29.55
12.68
399.67
69.39
27.23
12.85
400.63
68.43
24.38
13.02
401.63
67.43
21.00
13.20
402.69
66.37
17.10
13.39
403.80
65.26
13.95
13.39
403.88
65.18
13.78
10. Operating Profit after Interest (8 - 9)

11. i.
Add: Other non-operating Income
a.
Sale of Fixed Assets
b.
Others
c.
d.
Sub-total (Income)
ii.
Deduct: Other non-operating expenses
a.
Miscellaneous Expenses
b.
PRELIMINARY EXP. W/O
c.
d.
Sub-total (Expenses)
iii.
Net of other non-operating income /
expenses [net of 11(i) & 11(ii)]
12. Profit before tax/loss [10 + 11(iii)]
13. a) Provision for taxes
b) Deferred for Tax Liability(-) Assets(+)
14. Net Profit / Loss (12 -13)
15. a.
Equity dividend paid-amount
(Already paid + B.S. provision)
b.
Dividend Rate (% age)
c.
Other Appropriations
16. Retained Profit (14 - 15)
17. Retained Profit / Net Profit (% age)
12.37
36.79
42.16
44.05
46.43
49.27
51.31
51.40
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1.14
0.00
0.00
0.00
1.14
0.00
0.00
0.00
1.14
0.00
0.00
0.00
1.14
0.00
0.00
0.00
1.14
0.00
0.00
0.00
1.14
0.00
0.00
0.00
1.14
0.00
0.00
0.00
1.14
1.14
1.14
1.14
1.14
1.14
-1.14
11.23
2.14
-1.33
7.76
-1.14
35.65
6.79
-4.23
24.63
-1.14
41.02
9.06
-3.62
28.34
-1.14
42.91
10.43
-2.83
29.65
-1.14
45.29
11.85
-2.14
31.30
1.14
2.00
-1.14
48.13
13.32
-1.55
33.26
1.14
3.00
-1.14
50.17
14.47
-1.03
34.67
1.14
4.00
-1.14
50.26
14.95
-0.58
34.73
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
7.76
100.00%
24.63
100.00%
28.34
100.00%
29.65
100.00%
31.30
100.00%
33.26
100.00%
34.67
100.00%
34.73
100.00%
16.60
33.47
37.18
38.49
40.14
42.10
43.51
43.57
CASH ACCRUAL
DKS
FORM III - ANALYSIS OF BALANCE SHEET

LIABILITIES
Name:

No.of months
CURRENT LIABILITIES
1. Short-term borrowing from banks (including
bills purchased, discounted & excess
borrowing placed on repayment basis)
i.
State Bank of India
ii.
Others
iii.
(of which BP & BD)
Sub-total [i + ii] (A)
2. Short term borrowings from others
3. Sundry Creditors (Trade)
4. Advance payments from customers /
deposits from dealers
5. Provision for taxation
6. Dividend payable
7. Other statutory liabilities (due within 1 year)
8. Deposits / instalments of term loans /
DPGs / debentures etc. (due within 1 year)
9. Other current liabilities & provisions
(due within 1 year) - specify major items
a.
Other Outstanding Liabilities payable
b.
Other Liabilities
c.
d.
Sub total [2 to 9] (B)
10. Total current liabilities [A + B]
Amounts in Rs.
Lacs
Projections
2014-15
12
Projections
2015-16
12
Projections
2016-17
12
Projections
2017-18
12
Projections
2018-19
12
Projections
2019-20
12
Projections
2020-21
12
Projections
2021-22
12
104.00
0.00
0.00
104.00
0.00
2.72
104.00
0.00
0.00
104.00
0.00
2.86
104.00
0.00
0.00
104.00
0.00
3.00
104.00
0.00
0.00
104.00
0.00
3.15
104.00
0.00
0.00
104.00
0.00
3.31
104.00
0.00
0.00
104.00
0.00
3.48
104.00
0.00
0.00
104.00
0.00
3.65
104.00
0.00
0.00
104.00
0.00
3.83
0.00
2.14
0.00
0.50
0.00
6.79
0.00
0.53
0.00
9.06
0.00
0.56
0.00
10.43
0.00
0.59
0.00
11.85
0.00
0.62
0.00
13.32
0.00
0.65
0.00
14.47
0.00
0.68
0.00
14.95
0.00
0.71
16.00
20.00
24.00
28.00
32.00
55.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
21.36
125.36
0.00
0.00
0.00
0.00
0.00
30.18
134.18
0.00
0.00
0.00
0.00
0.00
36.62
140.62
0.00
0.00
0.00
0.00
0.00
42.17
146.17
0.00
0.00
0.00
0.00
0.00
47.78
151.78
0.00
0.00
0.00
0.00
0.00
72.45
176.45
0.00
0.00
0.00
0.00
0.00
18.80
122.80
0.00
0.00
0.00
0.00
0.00
19.49
123.49
DKS
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)
14. Deferred Payment Credits (excluding
instalments due within 1 year)
15. Term deposits (repayable after 1 year)
16. Other term liabilities
17. Total Term Liabilities [11 to 16]
18. Total Outside Liabilities [10 + 17]
NET WORTH
19. Ordinary Share Capital
20. General Reserve
21. Revaluation Reserve
22. Other Reserves (excluding Provisions)
23. Surplus (+) or deficit (-) in Profit & Loss a/c
23. a.
Share Application money
b.
Share Premium Account
c.
Deferred Tax Liability A/c
d.
Others
e.
24. Net Worth
25. TOTAL LIABILITIES [18 + 24]
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
159.00
139.00
115.00
87.00
55.00
0.00
0.00
0.00
0.00
0.00
0.00
159.00
284.36
0.00
0.00
0.00
139.00
273.18
0.00
0.00
0.00
115.00
255.62
0.00
0.00
0.00
87.00
233.17
0.00
0.00
0.00
55.00
206.78
0.00
0.00
0.00
0.00
176.45
0.00
0.00
0.00
0.00
122.80
0.00
0.00
0.00
0.00
123.49
97.40
0.00
0.00
0.00
7.76
0.00
0.00
1.33
0.00
0.00
106.49
97.40
0.00
0.00
0.00
32.39
0.00
0.00
5.56
0.00
0.00
135.35
97.40
0.00
0.00
0.00
60.73
0.00
0.00
9.18
0.00
0.00
167.31
97.40
0.00
0.00
0.00
90.38
0.00
0.00
12.01
0.00
0.00
199.79
97.40
0.00
0.00
0.00
121.68
0.00
0.00
14.15
0.00
0.00
233.23
97.40
0.00
0.00
0.00
154.94
0.00
0.00
15.70
0.00
0.00
268.04
97.40
0.00
0.00
0.00
189.61
0.00
0.00
16.73
0.00
0.00
303.74
97.40
0.00
0.00
0.00
224.34
0.00
0.00
17.31
0.00
0.00
339.05
390.85
408.53
422.93
432.96
440.01
444.49
426.54
462.54
DKS
FORM III - ANALYSIS OF BALANCE SHEET (Continued)

ASSETS
Amounts in Rs.
Lacs
Projections
2014-15
12
Projections
2015-16
12
Projections
2016-17
12
Projections
2017-18
12
Projections
2018-19
12
Projections
2019-20
12
Projections
2020-21
12
Projections
2021-22
12
19.07
0.00
0.00
0.00
17.77
0.00
0.00
0.00
38.63
0.00
0.00
0.00
57.27
0.00
0.00
0.00
72.88
0.00
0.00
0.00
85.87
0.00
0.00
0.00
76.76
0.00
0.00
0.00
122.26
0.00
0.00
0.00
2.54
9.43
9.77
9.77
9.77
9.77
9.77
9.77
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
141.79
0.00
159.21
0.00
160.13
0.00
160.13
0.00
160.13
0.00
160.13
0.00
160.13
0.00
160.13
44.10
0.00
44.10
93.49
4.20
0.00
0.00
0.00
55.47
0.00
55.47
98.14
5.60
0.00
0.00
0.00
56.39
0.00
56.39
98.14
5.60
0.00
0.00
0.00
56.39
0.00
56.39
98.14
5.60
0.00
0.00
0.00
56.39
0.00
56.39
98.14
5.60
0.00
0.00
0.00
56.39
0.00
56.39
98.14
5.60
0.00
0.00
0.00
56.39
0.00
56.39
98.14
5.60
0.00
0.00
0.00
56.39
0.00
56.39
98.14
5.60
0.00
0.00
0.00
1.00
2.14
0.00
0.00
0.00
0.00
0.00
166.54
1.00
6.79
0.00
0.00
0.00
0.00
0.00
194.20
1.00
9.06
0.00
0.00
0.00
0.00
0.00
218.59
1.00
10.43
0.00
0.00
0.00
0.00
0.00
238.60
1.00
11.85
0.00
0.00
0.00
0.00
0.00
255.63
1.00
13.32
0.00
0.00
0.00
0.00
0.00
270.09
1.00
14.47
0.00
0.00
0.00
0.00
0.00
262.13
1.00
14.95
0.00
0.00
0.00
0.00
0.00
308.11

No.of months
CURRENT ASSETS
26. Cash and Bank Balances
27. Investments (other than long term)
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)
ii.
Export receivables (incldg. bills
purchased/discounted by banks)
29. Instalments of deferred receivables
(due within 1 year)
30. Inventory:
i.
manufacture)
a.
Imported
b.
Indigenous
ii.
Stocks-in-process
iii.
Finished goods
iv.
Other consumable spares
a.
Imported
b.
Indigenous
31. Advances to suppliers of raw materials
and stores/spares
32. Advance payment of taxes
33. Other current assets (specify major items)
a.
b.
c.
d.
34. Total Current Assets (26 to 33)
DKS
FIXED ASSETS
35. Gross Block (land, building, machinery,
work-in-progress)
36. Depreciation to date
37. Net Block (35 - 36)
OTHER NON-CURRENT ASSETS
38. Investments/book debts/advances/deposits
which are not current assets
i.
a.
Investments in subsidiary
companies / affiliates
b.
Others
ii.
Advances to suppliers of capital goods
and contractors
iii.
Deferred receivables (maturity
exceeding 1 year)
iv.
Others
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)
42. Intangible Assets (patents, good will,
prelim.expenses, bad / doubtful debts not
provided for, etc.
43. Total Assets (34+37+41+42)
44. Tangible Net Worth (24 - 42)
45. Net Working Capital (34 - 10)
46. Current Ratio (34 / 10)
47. Total OUTSIDE Liabilities / Tangible
Net Worth (18 / 44)
48. Total TERM Liabilities / Tangible
Net Worth (17 / 44)
RATIOS NET OF REVALUATION
RESERVES
49. TANGIBLE NET WORTH (24-21-42)
50. TOTAL OUTSIDE LIAB/TNW
51. TOTAL TERM LIAB/TNW
225.17
8.84
216.33
225.17
17.68
207.49
225.17
26.52
198.65
225.17
35.36
189.81
225.17
44.20
180.97
225.17
53.04
172.13
225.17
61.88
163.29
225.17
70.72
154.45
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
7.98
390.85
98.51
41.18
6.84
408.53
128.51
60.02
5.70
422.94
161.61
77.97
4.56
432.97
195.23
92.43
3.42
440.02
229.81
103.85
2.28
444.50
265.76
93.64
1.14
426.56
302.60
139.33
0.00
462.56
339.05
184.62
1.33
1.45
1.55
1.63
1.68
1.53
2.13
2.50
2.89
2.13
1.58
1.19
0.90
0.66
0.41
0.36
1.61
1.08
0.71
0.45
0.24
98.51
2.89
1.61
128.51
2.13
1.08
161.61
1.58
0.71
195.23
1.19
0.45
229.81
0.90
0.24
265.76
0.66
0.00
302.60
0.41
0.00
339.05
0.36
0.00
DKS
FORM IV
COMPARATIVE STATEMENT OF CURRENT ASSETS AND CURRENT LIABILITIES
Amounts in Rs. Lacs
Year
A. CURRENT ASSETS
1. Raw materials (incl. stores & other items
used in the process of manufacture)
a.
Imported
Month's Consumption
b.
Indigenous
Month's Consumption
2. Other Consumable spares, excluding
those included in 1 above
a.
Imported
Month's Consumption
b.
Indigenous
Month's Consumption
3. Stock-in-process
Month's cost of production
4. Finished goods
Month's cost of sales
5. Receivables other than export & deferred
receivables (incl. bills purchased &
discounted by bankers)
Month's domestic sales: excluding
deferred payment sales
6. Export receivables (incl. bills purchased
and discounted)
Month's export sales
7. Advances to suppliers of raw materials &
stores / spares, consumables
8. Other current assets incl. cash & bank
balances & deferred receivables due
within one year
Cash and Bank Balances
Investments (other than long term):
i.
Govt. and other trustee securities
ii.
Fixed Deposits with banks
Instalments of deferred receivables
(due within 1 year)
Advance payment of taxes
Other current assets
9. Total Current Assets
(To agree with item 34 in Form III)
Projections
2014-15
Projections
2015-16
Projections
2016-17
Projections
2017-18
Projections
2018-19
Projections
2019-20
Projections
2020-21
Projections
2021-22
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
44.10
55.47
56.39
56.39
56.39
56.39
56.39
56.39
(3.67)
(1.92)
(1.92)
(1.92)
(1.92)
(1.92)
(1.92)
(1.92)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
93.49
98.14
98.14
98.14
98.14
98.14
98.14
98.14
(13.78)
(3.14)
(3.04)
(3.04)
(3.03)
(3.02)
(3.02)
(3.02)
4.20
5.60
5.60
5.60
5.60
5.60
5.60
5.60
(0.65)
(0.18)
(0.17)
(0.17)
(0.17)
(0.17)
(0.17)
(0.17)
2.54
9.43
9.77
9.77
9.77
9.77
9.77
9.77
(0.24)
(0.25)
(0.25)
(0.25)
(0.25)
(0.25)
(0.25)
(0.25)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
21.21
24.56
47.69
67.70
84.73
99.19
91.23
137.21
19.07
17.77
38.63
57.27
72.88
85.87
76.76
122.26
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
2.14
0.00
166.54
0.00
6.79
0.00
194.20
0.00
9.06
0.00
218.59
0.00
10.43
0.00
238.60
0.00
11.85
0.00
255.63
0.00
13.32
0.00
270.09
0.00
14.47
0.00
262.13
0.00
14.95
0.00
308.11
DKS
FORM IV
COMPARATIVE STATEMENT OF CURRENT ASSETS AND CURRENT LIABILITIES
Amounts in Rs. Lacs
Year
Projections
2014-15
Projections
2015-16
Projections
2016-17
Projections
2017-18
Projections
2018-19
Projections
2019-20
Projections
2020-21
Projections
2021-22
B. CURRENT LIABILITIES
(Other than bank borrowings for working capital)
10. Creditors for purchase of raw materials,
stores & consumable spares
Month's purchases
11. Advances from customers
12. Statutory liabilities
13. Other current liabilities:
Short term borrowings from others
Provision for taxation
Dividend payable
Deposits / instalments of term loans / DPGs
/ debentures etc. (due within 1 year)
Other current liabilities & provisions
(due within 1 year)
14. Total (To agree with total B of Form-III)
2.72
2.86
3.00
3.15
3.31
3.48
3.65
3.83
(0.10)
(0.10)
(0.11)
(0.11)
(0.12)
(0.12)
(0.13)
0.00
0.50
18.14
0.00
2.14
0.00
0.00
0.53
26.79
0.00
6.79
0.00
0.00
0.56
33.06
0.00
9.06
0.00
0.00
0.59
38.43
0.00
10.43
0.00
0.00
0.62
43.85
0.00
11.85
0.00
0.00
0.65
68.32
0.00
13.32
0.00
0.00
0.68
14.47
0.00
14.47
0.00
0.00
0.71
14.95
0.00
14.95
0.00
16.00
20.00
24.00
28.00
32.00
55.00
0.00
0.00
0.00
21.36
0.00
30.18
0.00
36.62
0.00
42.17
0.00
47.78
0.00
72.45
0.00
18.80
0.00
19.49
DKS
FORM VI
FUNDS FLOW STATEMENT
Amounts in Rs. Lacs
Projections
Year
2015-16
1. SOURCES
a.
Net Profit
b.
Depreciation
c.
Increase in Capital
d.
Increase in Term Liabilities
(including Public Deposits)
e.
Decrease in
i.
Fixed Assets
ii. Other non-current Assets
f.
Others
g.
TOTAL
2. USES
a.
b.
c.
d.
e.
f.
Net loss
Decrease in Term Liabilities
(including Public Deposits)
Increase in
i.
Fixed Assets
ii. Other non-current Assets
Dividend Payments
Others
TOTAL
Projections
2016-17
Projections Projections Projections Projections Projections

2017-18
2018-19
2019-20
2020-21
2021-22
24.63
8.84
0.00
28.34
8.84
0.00
29.65
8.84
0.00
31.30
8.84
0.00
33.26
8.84
0.00
34.67
8.84
0.00
34.73
8.84
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1.14
4.23
38.84
1.14
3.62
41.94
1.14
2.83
42.46
1.14
2.14
43.42
1.14
1.55
44.79
1.14
1.03
45.68
1.14
0.58
45.29
20.00
24.00
28.00
32.00
55.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
20.00
24.00
28.00
32.00
55.00
0.00
0.00
DKS
3. Long Term Surplus (+) / Deficit (-) [1-2]

4. Increase/decrease in current assets
* (as per details given below)
5. Increase/decrease in current liabilities
other than bank borrowings
6. Increase/decrease in working capital gap
7. Net Surplus / Deficit (-) [3-6]
8. Increase/decrease in bank borrowings
9. Increase/decrease in NET SALES
* Break up of item-4
i. Increase/decrease in Raw Materials
ii. Increase/decrease in Stocks-in-Process
iii. Increase/decrease in Finished Goods
iv. Increase/decrease in Receivables
a)
Domestic
b)
Export
v. Increase/decrease in Stores & Spares
vi. Increase/decrease in other current assets
TOTAL
18.84
17.94
14.46
11.42
-10.21
45.68
45.29
27.66
24.39
20.01
17.03
14.46
-7.96
45.98
8.82
18.84
0.00
0.00
327.13
6.44
17.95
-0.01
0.00
16.51
5.55
14.46
0.00
0.00
0.00
5.61
11.42
0.00
0.00
0.00
24.67
-10.21
0.00
0.00
0.00
-53.65
45.69
-0.01
0.00
0.00
0.69
45.29
0.00
0.00
0.00
11.37
4.65
1.40
0.92
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
6.89
0.00
0.00
3.35
27.66
0.34
0.00
0.00
23.13
24.39
0.00
0.00
0.00
20.01
20.01
0.00
0.00
0.00
17.03
17.03
0.00
0.00
0.00
14.46
14.46
0.00
0.00
0.00
-7.96
-7.96
0.00
0.00
0.00
45.98
45.98
DKS
ASSESSED BANK FINANCE

Year
Total Current Assets
Current Liabilities (Other than Bank
Borrowing)
Working Capital Gap
Net Working Capital (Actual /Prjojected)
Assessed Bank Finance (ABF)
NWC/TCA (%)
Bank Finance to TCA (%)
Other CL/TCA (%)
S. Creditors /TCA (%)
Inv./NS (Days)
Rec./ Gross Sales (Days)
S. Creditors /Purchase (Days)
Amounts in Rs. Lacs

2015-16
2016-17
2017-18
194.20
218.59
238.60
2018-19
255.63
2019-20
270.09
2020-21
262.13
2021-22
308.11
30.18
164.02
60.02
104.00
30.91%
53.55%
15.54%
1.47%
128.41
7.61
3.12
47.78
207.85
103.85
104.00
40.63%
40.68%
18.69%
1.29%
124.61
7.60
3.43
72.45
197.64
93.64
104.00
34.67%
38.51%
26.82%
1.29%
124.61
7.60
3.61
18.80
243.33
139.33
104.00
53.15%
39.67%
7.17%
1.39%
124.61
7.60
3.79
19.49
288.62
184.62
104.00
59.92%
33.75%
6.33%
1.24%
124.61
7.60
3.97
36.62
181.97
77.97
104.00
35.67%
47.58%
16.75%
1.37%
124.61
7.60
3.12
42.17
196.43
92.43
104.00
38.74%
43.59%
17.67%
1.32%
124.61
7.60
3.27
DKS
PERFORMANCE & FINANCIAL INDICATORS

Amounts in Rs. Lacs
As on 31st March: 2014-15
2015-16
2016-17
2017-18
Net sales
125.42
452.55
469.06
469.06
Operating Profit
42.71
66.34
69.39
68.43
Net Other Income
-1.14
-1.14
-1.14
-1.14
Profit Before Tax
11.23
35.65
41.02
42.91
PBT/NS (%)
8.95%
7.88%
8.75%
9.15%
Profit After Tax
7.76
24.63
28.34
29.65
Cash Accruals
16.60
33.47
37.18
38.49
Paid Up Capital
97.40
97.40
97.40
97.40
Tangible Net Worth
98.51
128.51
161.61
195.23
Adj TNW (Excl. Invest/Loans in Subsidiaries)
98.51
128.51
161.61
195.23
TOL/TNW
2.89
2.13
1.58
1.19
Total Term Lia./TNW
1.61
1.08
0.71
0.45
Current Ratio
1.33
1.45
1.55
1.63
Total Tangible Assets (TTA)
382.87
401.69
417.24
428.41
2018-19
469.06
67.43
-1.14
45.29
9.66%
31.30
40.14
97.40
229.81
229.81
0.90
0.24
1.68
436.60
2019-20
469.06
66.37
-1.14
48.13
10.26%
33.26
42.10
97.40
265.76
265.76
0.66
0.00
1.53
442.22
2020-21
469.06
65.26
-1.14
50.17
10.70%
34.67
43.51
97.40
302.60
302.60
0.41
0.00
2.13
425.42
2021-22
469.06
65.18
-1.14
50.26
10.72%
34.73
43.57
97.40
339.05
339.05
0.36
0.00
2.50
462.56
EFFICIENCY RATIOS :
Net Sales/TTA (Times)
PBT/TTA (%)
Operating Cost/NS (%)
Bank Fin./Curr. Assets (%)
Inv. +Rec./NS (Days)
2014-15
0.33
2.93%
65.95%
62.45%
420
2015-16
1.13
8.88%
85.34%
53.55%
136
2016-17
1.12
9.83%
85.21%
47.58%
132
2017-18
1.09
10.02%
85.41%
43.59%
132
2018-19
1.07
10.37%
85.62%
40.68%
132
2019-20
1.06
10.88%
85.85%
38.51%
132
2020-21
1.10
11.79%
86.09%
39.67%
132
2021-22
1.01
10.87%
86.10%
33.75%
132
LIQUIDITY RATIOS
Current Ratio
Acid Test Ratio
Bank Finance to WCG (%)
2014-15
1.33
0.20
71.64%
2015-16
1.45
0.26
63.41%
2016-17
1.55
0.42
57.15%
2017-18
1.63
0.54
52.95%
2018-19
1.68
0.63
50.04%
2019-20
1.53
0.62
52.62%
2020-21
2.13
0.83
42.74%
2021-22
2.50
1.20
36.03%
LEVERAGE RATIOS
Debt : Equity Ratio
TOL/TNW
Debt : Assets Ratio
Fixed Assets Coverage Ratio
Interest Coverage Ratio
2014-15
1.61
2.89
0.42
0.73
1.66
2015-16
1.08
2.13
0.35
0.67
2.51
2016-17
0.71
1.58
0.28
0.58
2.83
2017-18
0.45
1.19
0.20
0.46
3.12
2018-19
0.24
0.90
0.13
0.30
3.58
2019-20
0.00
0.66
0.00
0.00
4.33
2020-21
0.00
0.41
0.00
0.00
5.23
2021-22
0.00
0.36
0.00
0.00
5.29
DKS
TURNOVER RATIOS
Inventory Turnover Period (DAYS)
Average Collection Period (DAYS)
Total Assets Turnover (TIMES)
Average Credit Period (DAYS)
Bank Finance Turnover
Current Assets Turnover
2014-15
413
7
0.33
1.21
0.75
2015-16
128
8
1.13
3
4.35
2.33
2016-17
125
8
1.12
3
4.51
2.15
2017-18
125
8
1.09
3
4.51
1.97
2018-19
125
8
1.07
3
4.51
1.83
2019-20
125
8
1.06
4
4.51
1.74
2020-21
125
8
1.10
4
4.51
1.79
2021-22
125
8
1.01
4
4.51
1.52
PROFITABILITY RATIOS
Net Profit Margin (%)
Net Income : Assets Ratio (%)
Return on Investment (ROCE)(%)
Return on Equity (%)
Operating Profitability (%)
Pre-Tax Profitability (%)
PBT/TTA (%)
2014-15
6.19%
2.03%
13.17%
7.97%
34.05%
8.95%
2.93%
2015-16
5.44%
6.13%
18.43%
25.29%
14.66%
7.88%
8.88%
2016-17
6.04%
6.79%
18.48%
29.10%
14.79%
8.75%
9.83%
2017-18
6.32%
6.92%
17.77%
30.44%
14.59%
9.15%
10.02%
2018-19
6.67%
7.17%
17.21%
32.13%
14.38%
9.66%
10.37%
2019-20
7.09%
7.52%
16.75%
34.15%
14.15%
10.26%
10.88%
2020-21
7.39%
8.15%
17.15%
35.59%
13.91%
10.70%
11.79%
2021-22
7.40%
7.51%
15.76%
35.66%
13.90%
10.72%
10.87%
STRUCTURAL RATIOS
Retained Profit (%)
Raw Material Content (%)
OC/Sales (%)
2014-15
100.00%
176.94%
65.95%
2015-16
100.00%
92.27%
85.34%
2016-17
100.00%
90.94%
85.21%
2017-18
100.00%
90.75%
85.41%
2018-19
100.00%
90.56%
85.62%
2019-20
100.00%
90.35%
85.85%
2020-21
100.00%
90.14%
86.09%
2021-22
100.00%
90.12%
86.10%
DKS
DATA ANALYSIS
OPERATING STATEMENT
Amounts in Rs.
Lacs
ProjectionsProjections Projections Projections Projections Projections Projections Projections
Excise Duty : Gross Sales
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21
2021-22
12
12
12
12
12
12
12
12
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
260.83%
3.65%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Annual Growth in Net Sales
1
i.
RATIO OF NET SALES TO :

manufacture)
ii.
iii.
iv.
v.
vi.
vii.
viii.
a.
Imported
b.
Indigenous
114.84%
76.54%
75.03%
75.03%
75.03%
75.03%
75.03%
75.03%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
114.84%
76.54%
75.03%
75.03%
75.03%
75.03%
75.03%
75.03%
Other Spares
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
a.
Imported
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
b.
Indigenous
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
3.35%
1.39%
1.48%
1.48%
1.48%
1.48%
1.48%
1.48%
Power and Fuel

8.73%
2.54%
2.58%
2.70%
2.84%
2.98%
3.13%
3.13%
5.48%
1.56%
1.54%
1.58%
1.62%
1.67%
1.71%
1.73%
Depreciation
7.05%
1.95%
1.88%
1.88%
1.88%
1.88%
1.88%
1.88%
Selling, general and administrative expenses
0.80%
0.22%
0.21%
0.21%
0.21%
0.21%
0.21%
0.21%
24.19%
6.53%
5.81%
5.20%
4.48%
3.65%
2.97%
2.94%
Interest
DKS
2
i.
COMPOSITION OF COST OF SALES :

manufacture)
ii.
iii.
iv.
v.
vi.
vii.
3
i.
ii.
iii.
iv.
v.
vi.
vii.
viii.
ix.
x.
xi.
xii.
xiii.
xiv.
xv.
xvi.
a.
Imported
b.
Indigenous
186.57%
92.61%
90.94%
90.75%
90.56%
90.35%
90.14%
90.12%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
186.57%
92.61%
90.94%
90.75%
90.56%
90.35%
90.14%
90.12%
Other Spares
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
a.
Imported
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
b.
Indigenous
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
5.44%
1.68%
1.79%
1.79%
1.78%
1.78%
1.78%
1.77%
14.18%
3.07%
3.12%
3.27%
3.43%
3.59%
3.76%
3.76%
Power and Fuel

8.90%
1.88%
1.87%
1.91%
1.96%
2.01%
2.06%
2.08%
11.45%
2.36%
2.28%
2.28%
2.27%
2.27%
2.26%
2.26%
Accretion/Depletion in SIP & FG Stocks
-126.54%
-1.62%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
CHECK TOTAL
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
Gross Sales
260.83%
3.65%
0.00%
0.00%
0.00%
0.00%
0.00%
Gross Domestic Sales
260.83%
3.65%
0.00%
0.00%
0.00%
0.00%
0.00%
Net Sales
260.83%
3.65%
0.00%
0.00%
0.00%
0.00%
0.00%
Total Raw Materials
140.49%
1.60%
0.00%
0.00%
0.00%
0.00%
0.00%
140.49%
1.60%
0.00%
0.00%
0.00%
0.00%
0.00%
50.00%
10.00%
0.00%
0.00%
0.00%
0.00%
0.00%
5.02%
5.04%
4.97%
4.97%
5.03%
5.01%
0.00%
2.47%
2.56%
2.63%
2.70%
2.76%
2.81%
1.00%
Depreciation
PERCENTAGE GROWTHS :
Gross Exports
Imported Raw Materials

Indegenous Raw Materials
Other Spares
Imported Spares
Indegenous Spares
Power and Fuel
Depreciation
Selling, general and administrative expenses
Interest
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
121.42%
3.93%
1.34%
1.32%
1.38%
1.44%
0.00%
-2.60%
-7.85%
-10.47%
-13.86%
-18.57%
-18.42%
-1.22%
DKS
4
5
6
7
8
9
Non-Operating Income / Net Sales
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Non-Operating Income / PBT
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
69.10%
69.09%
69.09%
69.10%
69.11%
69.10%
69.11%
69.10%
Retained Profit / Net Profit
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
Cash Accrual / Net Sales
13.24%
7.40%
7.93%
8.21%
8.56%
8.98%
9.28%
9.29%
Average Cost of Borrowings
10.87%
11.24%
11.21%
11.13%
10.99%
10.75%
13.41%
13.25%
Net Profit / PBT
BALANCE SHEET
1
i.
ii.
iii.
iv.
v.
vi.
vii.
viii.
ix.
COMPOSITION OF CURRENT LIABILITIES

Short-term borrowing from banks
82.96%
77.51%
73.96%
71.15%
68.52%
58.94%
84.69%
84.22%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Sundry Creditors (Trade)
2.17%
2.13%
2.13%
2.16%
2.18%
1.97%
2.97%
3.10%
Advance payments from customers
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
1.71%
5.06%
6.44%
7.14%
7.81%
7.55%
11.78%
12.11%
Dividend payable
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Other statutory liabilities (due within 1 year)
0.40%
0.39%
0.40%
0.40%
0.41%
0.37%
0.55%
0.57%
12.76%
14.91%
17.07%
19.16%
21.08%
31.17%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
Instalments payable within 1 year

CHECK TOTAL
DKS
2
i.
ii.
iii.
iv.
v.
vi.
vii.
viii.
ix.
x.
xi.
xii.
xiii.
xiv.
3
i.
ii.
iii.
iv.
v.
vi.
vii.
viii.
ix.
x.
xi.
xii.
ANNUAL GROWTH : LIABILITIES

Short-term borrowing from banks
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
5.15%
4.90%
5.00%
5.08%
5.14%
4.89%
4.93%
217.29%
33.43%
15.12%
13.61%
12.41%
8.63%
3.32%
6.00%
5.66%
5.36%
5.08%
4.84%
4.62%
4.41%
Instalments payable within 1 year
25.00%
20.00%
16.67%
14.29%
71.88%
-100.00%
41.29%
21.34%
15.16%
13.30%
51.63%
-74.05%
3.67%
7.04%
4.80%
3.95%
3.84%
16.25%
-30.41%
0.56%

Sundry Creditors (Trade)
Advance payments from customers
Dividend payable
Other statutory liabilities (due within 1 year)
Total Current Liabilities

Total Term Liabilities
#DIV/0!
#DIV/0!
-12.58%
-17.27%
-24.35%
-36.78%
-100.00%
Total Outside Liabilities
-3.93%
-6.43%
-8.78%
-11.32%
-14.67%
-30.41%
#DIV/0!
0.56%
Net Worth
27.10%
23.61%
19.41%
16.74%
14.93%
13.32%
11.63%
Tangible Net Worth
30.45%
25.76%
20.80%
17.71%
15.64%
13.86%
12.05%
9.15%
17.67%
24.00%
28.51%
31.79%
29.28%
39.68%
COMPOSITION OF CURRENT ASSETS

11.45%
Investments (other than long term)
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Receivables
1.53%
4.86%
4.47%
4.09%
3.82%
3.62%
3.73%
3.17%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Inventory:
85.14%
81.98%
73.26%
67.11%
62.64%
59.29%
61.09%
51.97%
Raw materials
26.48%
28.56%
25.80%
23.63%
22.06%
20.88%
21.51%
18.30%
Stocks-in-process
56.14%
50.54%
44.90%
41.13%
38.39%
36.34%
37.44%
31.85%
Finished goods
2.52%
2.88%
2.56%
2.35%
2.19%
2.07%
2.14%
1.82%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Advances to suppliers of raw materials
0.60%
0.51%
0.46%
0.42%
0.39%
0.37%
0.38%
0.32%
1.28%
3.50%
4.14%
4.37%
4.64%
4.93%
5.52%
4.85%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
CHECK TOTAL
DKS
4
i.
ii.
iii.
iv.
v.
vi.
vii.
viii.
ix.
x.
xi.
xii.
xiii.
xiv.
xv.
xvi.
xvii.
xviii.
5
6
7
8
9
10
11
ANNUAL GROWTH : ASSETS

-6.82%
117.39%
48.25%
27.26%
17.82%
-10.61%
59.28%
271.26%
3.61%
0.00%
0.00%
0.00%
0.00%
0.00%
Inventory:
12.29%
0.58%
0.00%
0.00%
0.00%
0.00%
0.00%
Raw materials
25.78%
1.66%
0.00%
0.00%
0.00%
0.00%
0.00%
4.97%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
33.33%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
217.29%
33.43%
15.12%
13.61%
12.41%
8.63%
3.32%
16.61%
12.56%
9.15%
7.14%
5.66%
-2.95%
17.54%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
-4.09%
-4.26%
-4.45%
-4.66%
-4.88%
-5.14%
-5.41%
-14.29%
-16.67%
-20.00%
-25.00%
-33.33%
-50.00%
-100.00%
45.75%
29.91%
18.55%
12.36%
-9.83%
48.79%
32.51%
2.89
2.13
1.58
1.19
0.90
0.66
0.41
0.36
122.73%
132.22%
142.12%
151.09%
159.27%
155.72%
186.01%
219.52%
Investments (other than long term)

Receivables
Stocks-in-process
Finished goods
Advances to suppliers of raw materials
Total Current Assets
Gross Block
Net Block
Total Other Non-current Assets
Intangible Assets
Net Working Capital
TOL / TNW
(TL + Net Worth) : Net Block
(TL + TNW) : Tangible Non Current Assets
119.04%
128.93%
139.24%
148.69%
157.38%
154.39%
Net Block : TL
123.62%
130.50%
142.91%
165.05%
208.01%
312.96%
185.31%
(Inventories + Rec) : S.T. Bank Borrowings
138.78%
162.15%
163.37%
163.37%
163.37%
163.37%
163.37%
163.37%
Current Assets : S.T. Bank Borrowings
160.13%
186.73%
210.18%
229.42%
245.80%
259.70%
252.05%
296.26%
PL Depreciation : Average Gross Block
3.93%
3.93%
3.93%
3.93%
3.93%
3.93%
3.93%
3.93%
#DIV/0!
219.52%
#DIV/0!
DKS

Layer Bird Project Report For 40000 Eggs Per Day

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Layer Bird Project Report For 40000 Eggs Per Day

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PROJECT REPORT

NAYAGARH AGRO PROJECT S Pvt . Lt d.

Prime Consultants & Services Pvt. Ltd.

AT - KHOLA, KHANDAPADA, DIST NAYAGARH, ODISHA

Prime Consultants & Services Pvt. Ltd.

NAYAGARH AGRO FARM

HIGHLIGHTS OF THE PROPOSAL

HISTORY AND BACKGROUND

RESUME OF KEY PERSONS

INFRASTRUCTURE, INPUTS & ORGANISATION

LAYER BREED BV300

MARKET & MARKETING STRATEGY

FINANCIAL & ECONOMIC EVALUATIONS

PROJECT COST & MEANS OF FINANCE

DETAILS OF BLOCK CAPITAL

PRELIMINARY & PRE-OPERATIVE EXPENSES

ASSESSMENT OF WORKING CAPITAL

PROJECTED COST OF PRODUCTION AND PROFITABILITY

ASSUMPTION FOR COMPUTATION OF PROFITABILITY

INTEREST & REPAYMENT SCHEDULE

COMPUTATION OF INCOME TAX

VALUATION OF CLOSING STOCK

FEED SAMPLE FORMULAE & FEED COST

PROJECTED FUND FLOW STATEMENT

PROJECTED BALANCE SHEET

PROJECTED BREAK EVEN ANALYSIS

PROJECTED INTERNAL RATE OF RETURN (IRR)

PROJECTED SECURITY MARGIN & ASSET COVERAGE RATIO

PROJECTED DEBT SERVICE COVERAGE RATIO (DSCR)

PROJECTED SENSITIVE ANALYSES : DSCR

NAYAGARH AGRO FARM

HIGHLIGHTS OF THE PROPOSAL

POULTRY (LAYER) FARMING

2. NAME AND CONSTITUTION

NAYAGARH AGRO PROJECTS PVT. LTD.

20th August 2013

Production of Eggs & Allied Agro Products

Plot No. - 81, Goutam Vihar

4.42 Acres (17,887 Sq.mtr.)

9. TOTAL BIRD CAPACITY

: 40,000 (10,000 X 4) (Four Sheds)

Grower : 10,204 X 1 (One Shed)

NAYAGARH AGRO FARM

11. NAME OF PROMOTER / DIRECTORS

Managerial Experience of 6 years

in Industrial Sector and Proprietor

of M/S Shuvam Engineers for last

Mrs. Babita Pradhan

HR & Administration Proprietor of M/S M.S Automobile

Stocks & Marketing

Mr. Debasis Behera

Working as Eggs distributor for

Production & Farm

Work experience in agricultural

farming, dairy and poultry

12. MANAGERIAL KEY PERSONS :

Dr. A.G RAO

BVSc, MVSc, PhD

Presently Technical consultant for

NAYAGARH AGRO FARM

Promoter of M/S M.S. InfoTech for

Managerial Experience of 7 years in

Promoter of M/S MRP Group of