PROJECT COST & MEANS OF FINANCE

Sl. No.

Particulars

Amount

PROJECT COST
1
Land
2
Factory Building
3
Plant and Machinery (Including tax, Freight and
Insurance,etc.)
4
Borewell with fittings
2 Nos
5
Furniture and fixture
6
Electrification & installation
8
Preliminary & preoperative & Contingency
9
Working Captail Margin

500,000
6,000,000
14,000,000
250,000
150,000
5,700,000
250,000
5,065,249
31,915,249

MEANS OF FINANCE
1

Bank Finance
Term Loan
Working Capital Loan

24,165,000
4,558,724
28,723,724

Promoter's Contribution (10%)

Land
Cash

500,000
2,691,525

3,191,525
31,915,249

STAFF SALARY & WAGES

Categories

No. of Persons Wages Per Head

Manager
Supervisor
Operator
Skilled Workers
Unskilled Worker
Accountant
Office Asst.
Watchman

Total Amount

1
2
4
4
8
1
1
1

10,000.00
8,000.00
10,000.00
8,000.00
6,000.00
8,000.00
5,000.00
5,000.00

10,000.00
16,000.00
40,000.00
32,000.00
48,000.00
8,000.00
5,000.00
5,000.00

22

60,000.00

164,000.00

DEPRICIATION
Building

Rate of Depreciation

Furniture

Plant &
Machinery

Electrical
Installation

Borewell with
Fittings

Total

10%

10%

15%

15%

15%

6,000,000

150,000

14,000,000

5,700,000

250,000

26,100,000

600,000

15,000

2,100,000

855,000

37,500

3,607,500

Written Down Value

5,400,000

135,000

11,900,000

4,845,000

212,500

22,492,500

Depriciation- II nd Yr.

540,000

13,500

1,785,000

726,750

31,875

3,097,125

Written Down Value

4,860,000

121,500

10,115,000

4,118,250

180,625

19,395,375

486,000

12,150

1,517,250

617,738

27,094

2,660,232

4,374,000

109,350

8,597,750

3,500,512

153,531

16,735,143

437,400

10,935

1,289,663

525,077

23,030

2,286,105

Written Down Value

3,936,600

98,415

7,308,087

2,975,435

130,501

14,449,038

Depreciation- Vth Yr.

393,660

9,842

1,096,213

446,315

19,575

1,965,605

Written Down Value

3,542,940

88,573

6,211,874

2,529,120

110,926

12,483,433

354,294

8,857

931,781

379,368

16,639

1,690,939

3,188,646

79,716

5,280,093

2,149,752

94,287

10,792,494

318,865

7,972

792,014

322,463

14,143

1,455,457

2,869,781

71,744

4,488,079

1,827,289

80,144

9,337,037

Original Cost
Depriciation- Ist Yr.

Depriciation - IIIrd Yr.

Written Down Value
Depreciation- IVth Yr.

Depreciation- VI th Yr.
Written Down Value
Depreciation - VII th Yr.
Written Down Value

PROJECTED PROFITABILITY STATEMENT

Production Capacity
Input(inUnits)
Flavour,
Co2 Gas,
sugar &
Other
Ingredient
s
Preform Bottles
Caps
Label
Carton Packing
Output(in Units)
Bottled
Carbonate
d Soft
Drink
Sale Price(In 'Lacs)
Bottled
Carbonate
d Soft
Drink

At
100%

I st Yr.
Projected

100%

60%

Projected for the year

II nd Yr.
IIIrd Yr.
Projected
Projected
65%

70%

IV th Yr.
Projected

V th Yr.
Projected

75%

80%

118,800,000
87,318,000
21,384,000
4,752,000
4,950,000

71,280,000
52,390,800
12,830,400
2,851,200
2,970,000

77,220,000
56,756,700
13,899,600
3,088,800
3,217,500

83,160,000
61,122,600
14,968,800
3,326,400
3,465,000

89,100,000
65,488,500
16,038,000
3,564,000
3,712,500

95,040,000
69,854,400
17,107,200
3,801,600
3,960,000

23,760,000

14,256,000

15,444,000

16,632,000

17,820,000

19,008,000

285120000

171,072,000

185,328,000

199,584,000

213,840,000

228,096,000

171,072,000
171,072,000

185,328,000
185,328,000

199,584,000
199,584,000

213,840,000
213,840,000

228,096,000
228,096,000

142,322,400
1,080,000
979,200
1,423,224
3,607,500
149,412,324

149,412,324

149,412,324

149,412,324

149,412,324

154,182,600
1,170,000
1,060,800
1,541,826
3,097,125
161,052,351

161,052,351

161,052,351

161,052,351

161,052,351

166,042,800
1,260,000
1,142,400
1,660,428
2,660,232
172,765,860

172,765,860

172,765,860

172,765,860

172,765,860

177,903,000
1,350,000
1,224,000
1,779,030
2,286,105
184,542,135

184,542,135

184,542,135

184,542,135

184,542,135

189,763,200
1,440,000
1,305,600
1,897,632
1,965,605
196,372,037

196,372,037

196,372,037

196,372,037

196,372,037

1.Gross Sales & Other Income

Gross Sales

2.Cost of Sales
a.
b.
c.
d.
e.
f.

Raw materials
Power and fuel
Direct labour
Other manufacturing expenses
Depreciation
Sub- Total (I to VI)
Add: opening stock-in-process

1800000
1632000

Sub- total
g.

h.
i.

deduct: closing stock-in-process

Cost of production
Add: opening stock of finished goods

j.
k

deduct: cl. Stockof finished goods

Sub-total (Total Cost of Sales)

Sub- total

I st Yr.
Projected

Projected for the year

II nd Yr.
IIIrd Yr.
Projected
Projected

IV th Yr.
Projected

V th Yr.
Projected

3. selling , general and administrative exps.:

Adminstrative Expenses
Selling & Distribution Expenses
Other Expenses
4. Sub- total
5. Opening profit before interest (3-7)

336,000
8,553,600
5,318,220
14,207,820

336,000
9,266,400
4,950,405
14,552,805

336,000
9,979,200
4,656,072
14,971,272

336,000
10,692,000
4,424,505
15,452,505

336,000
11,404,800
2,282,243
14,023,043

7,451,856

9,722,844

11,846,868

13,845,360

17,700,920

3,094,829
615,428

2,643,738
615,428

1,987,536
615,428

1,244,757
615,428

405,041
615,428

3,741,599

6,463,678

9,243,904

11,985,176

16,680,451

50,000

50,000

50,000

50,000

50,000

3,691,599
1,140,704
2,550,895
360,000
2,190,895
1.49%
86%
6,208,395

6,413,678
1,981,827
4,431,852
840,000
3,591,852
2.39%
81%
7,578,977

9,193,904
2,840,916
6,352,988
960,000
5,392,988
3.18%
85%
9,063,220

11,935,176
3,687,969
8,247,206
1,080,000
7,167,206
3.86%
87%
10,583,311

16,630,451
5,138,809
11,491,642
1,200,000
10,291,642
5.04%
90%
13,507,247

6. Interest
Interest on TL
Interest on Working Capital
7. Operating profit after interest(8-9)
Deduct : other non-operating expenses

Pre-operative Exps.

8. Profit before tax/Loss [10+11(iii)]

9. Provison for taxes
10. Net profit/loss(12-13)
11. Promoter's Drawings
12. Retained profit(14-15)
13. Net profit/Sales(%)
14.Retained profit/Net profit(%age)
15. Cash Profit(N.P+Depn.+Prel.exps.)

PROJECTED BALANCE SHEET

ASSETS

Construction Period

I st Yr.
Projected

Projected as on
II nd Yr.
III rd Yr.
Projected
Projected

IV th Yr.
Projected

V th Yr.
Projected

Fixed Assets
Land & Development
Factory Building
Plant & Machinery
Furniture & Fixture
Borewell with fittings
Electrification & installation

500,000
6,000,000
14,000,000
150,000
250,000
5,700,000

500,000
5,400,000
11,900,000
135,000
212,500
4,845,000

500,000
4,860,000
10,115,000
121,500
180,625
4,118,250

500,000
4,374,000
8,597,750
109,350
153,531
3,500,512

500,000
3,936,600
7,308,087
98,415
130,501
2,975,435

500,000
3,542,940
6,211,874
88,573
110,926
2,529,120

506,525

3320856
996082
3991680
1891175

3597594
1073682
4324320
2969551

3874332
1151772
4656960
4755479

4151070
1230281
4989600
7198301

4427808
1309147
5322240
12342203

250,000

200,000

150,000

100,000

50,000

27,356,525

33,392,293

32,010,522

31,773,686

32,568,290

36,384,831

3,191,525

3,191,525
2,190,895

5,382,420
3,591,852

8,974,271
5,392,988

14,367,259
7,167,206

21,534,466
10,291,642

24,165,000

23,451,149
4,558,724

18,477,527
4,558,724

12,847,703
4,558,724

6,475,100
4,558,724

4,558,724

Current Assets
Raw Materials
Finished Goods
Sundry Debtors
Cash & Bank Balance

Miscellaneos Assets
Preliminary & Pre-operative

Capital
Capital
Reserve & Surplus

Secured Loans
Term Loan
Working Capital Loan

Current Liabilities
Sundry Creditors

27,356,525

33,392,293

32,010,523

31,773,687

32,568,290

36,384,831

ASSESSMENT OF WORKING CAPITAL

Period
I. Current Assets
a
Raw Materials
b
Finished Goods
c
Sundry Debtors

7 Days
2 Days
7 Days

Total Current Assets

II. Current Liabilities
a
Sundry Creditors
Total Current Laiabilities
III. Working Capital gap
IV. Margin for Working Capital
v. Bank Borrowings

I st Yr.
Projected

II nd Yr.
Projected

III rd Yr.
Projected

IV th Yr.
Projected

V th Yr.
Projected

77,487
996,082
3,991,680

83,944
1,073,682
4,324,320

90,401
1,151,772
4,656,960

96,858
1,230,281
4,989,600

103,316
1,309,147
5,322,240

5,065,249

5,481,946

5,899,133

6,316,739

6,734,702

5,065,249

5,481,946

5,899,133

6,316,739

6,734,702

506,525

548,195

589,913

631,674

673,470

4,558,724

4,933,752

5,309,220

5,685,065

6,061,232

TERM LOAN REPAYMENT SCHEDULE

Loan Amount
Interest
EQI

Year

24,165,000
13.25%
1,904,340

Opening
Balance

Interest

Total
Repayment

Principal

Closing
Balance

Ist Yr.
Ist Qtr
II nd Qtr
III rd Qtr
IV th Qtr
II nd Yr.
Ist Qtr
II nd Qtr
III rd Qtr
IV th Qtr
III rd Yr.
Ist Qtr
II nd Qtr
III rd Qtr
IV th Qtr
IV th Yr.
Ist Qtr
II nd Qtr
III rd Qtr
IV th Qtr
Vth Yr.
Ist Qtr
II nd Qtr
III rd Qtr
IV th Qtr

24,165,000
24,928,512
25,716,147
24,601,191
23,451,149
22,264,919
21,041,361
19,779,301
18,477,527
17,134,790
15,749,800
14,321,229
12,847,703
11,327,810
9,760,090
8,143,037
6,475,100
4,754,678
2,980,118
1,149,717

763,512
787,636
789,383
754,299
718,110
680,782
642,280
602,566
561,603
519,350
475,768
430,815
384,447
336,620
287,287
236,403
183,917
129,780
73,939
17,405

1,904,340
1,904,340
1,904,340
1,904,340
1,904,340
1,904,340
1,904,340
1,904,340
1,904,340
1,904,340
1,904,340
1,904,340
1,904,340
1,904,340
1,904,340
1,904,340
1,904,340
1,167,122

1,114,957
1,150,041
1,186,230
1,223,558
1,262,060
1,301,774
1,342,737
1,384,990
1,428,572
1,473,525
1,519,893
1,567,720
1,617,053
1,667,937
1,720,423
1,774,560
1,830,401
1,149,717

24,928,512
25,716,147
24,601,191
23,451,149
22,264,919
21,041,361
19,779,301
18,477,527
17,134,790
15,749,800
14,321,229
12,847,703
11,327,810
9,760,090
8,143,037
6,475,100
4,754,678
2,980,118
1,149,717
-