Professional Documents
Culture Documents
ON
RAINBOW PAINTS PVT LTD
GROUP: - G
K.S. SCHOOL OF BUSINESS
MANAGEMENT
Assumption to
FinancialFeasibility
Particulars
Amount (Rs)
Land Purchase
11090100
Building
4800000
2000000
1000000
150000
2459900
Total Rs.
21500000
Particular
Amount
20000000
1500000
21500000
Opening
Interest
Installment
Closing
Balance
Balance
1500000
210000
300000
1200000
1200000
168000
300000
900000
900000
126000
300000
600000
600000
84000
300000
300000
300000
42000
300000
630000
1500000
Total
Year 1
Year 2
Year 3
Year 4
Year 5
ADD:
production
LESS: clo.
Stock
Sales
300000
330000
363000
399300
439230
300000
330000
363000
399300
439230
Qty.
Rs.
Qty.
Rs.
Qty.
Pigment
0
20000
1200000
22000
1386000
20000
1200000
Op. stock
Add:
Purchase
Less: Clo.
Stock
0
14400
Rs.
Qty.
Rs.
Qty.
Rs.
24200
1597200
26620
1836780
29282
2108304
22000
1386000
24200
1597200
26620
1836780
29282
2108304
0
432000
0
15840
0
498960
0
17424
0
574992
0
19166
0
670824
0
21083
0
780072.5
R.M.
Consume
d
14400
432000
15840
498960
17424
574992
19166
670824
21083
780072.5
Op. stock
Add:
Purchase
Less: Clo.
Stock
0
12500
0
250000
0
13750
0
288750
Solvents
0
15125
0
332750
0
16638
0
382662.5
0
18301
0
439230
R.M.
Consume
d
12500
250000
13750
288750
15125
332750
16638
382662.5
18301
439230
Op. stock
Add:
Purchase
Less: Clo.
Stock
0
5000
0
385000
0
5500
0
445500
Additives
0
6050
0
514250
0
6655
0
592295
0
7320.5
0
680806.5
R.M.
Consume
d
5000
385000
5500
445500
6050
514250
6655
592295
7320.5
680806.5
Op.
stock
Add:
Purchas
e
Less:
Clo.
Stock
R.M.
Consume
d
Resins
Total Cost
2267000
2619210
3019192
3482562
4008413
A statement showing
Labour Cost
YEAR
No. of
Labour
20
200
22
210
300
1386000
1386000
25
221
300
1653750
1653750
25
232
300
1736438
1736438
27
243
300
1969120
1969120
632000
632000
632000
632000
632000
215000
248325
286815
331270
382615
75000
78750
82688
86822
91163
25000
26250
27563
28941
30388
70000
73500
77175
81034
85085
45000
51975
60030
69335
80080
400000
462000
533610
616320
711850
Technical
Staff Salary
600000
630000
661500
694575
729304
Total Cost
2062000
2202800
2361380
2540296
2742485
A statement showing
Manufacturing Overhead
Particular\
Year
Direct
Material Cost
Direct Labour
Cost
Overhead
Cost
Total Cost
2267000
2619210
3019192
3482562
4008413
1200000
1386000
1653750
1736438
1969120
2062000
2202800
2361380
2540296
2742485
5529000
6208010
7034322
7759295
8720018
A statement showing
Admin. O/H
Particular\
Year
Interest on Loan
[14%]
210000
168000
126000
84000
42000
Staff Salary
840000
882000
926100
972405
1021025
Staff Welfare
Exps.
105000
110250
115763
121551
127628
Depreciation on
Furnniture &
Fixtures [office]
& Office build.
188000
188000
188000
188000
188000
125000
131250
137813
144703
151938
Telephone,
Computer and
Printing Cost
Electricity cost
[office]
85000
89250
93713
98398
103318
Insurance
(office)
50000
52500
55125
57881
60775
45000
47250
49613
52093
54698
125000
131250
137813
144703
151938
200000
210000
220500
231525
243101
1973000
2009750
2050438
2095259
2144422
Tax Expenses
Miscellaneous
Epxense
Total Cost
350000
367500
385875
405169
425427
220000
241758
282051
327985
380285
115000
126324
147378
171380
198708
45000
47250
49613
52093
54698
101500
106575
111904
117499
123374
730000
782832
864917
956626
1059118
Particular\ Year
Direct Material
Cost
Direct labour Cost
PRIME COST
Factory O/H
WORK COST
Admin. O/H
COST OF
PRODUCTION
ADD: op. stock of
F.G.
LESS: closing
stock of F.G.
COST OF SALE
Selling &
Distribution O/H
COST OF GOOD
SOLD
PROFIT
SALES
Cost per liter
2267000
2619210
3019192
3482562
4008413
1200000
1386000
1653750
1736438
1969120
3467000
4005210
4672942
5218999
5977533
2062000
2202800
2361380
2540296
2742485
5529000
6208010
7034322
7759295
8720018
1973000
2009750
2050438
2095259
2144422
7502000
8217760
9084760
9854555
10864440
7502000
8217760
9084760
9854555
10864440
730000
782832
864917
956626
1059118
8232000
9000592
9949676
10811181
11923558
1668000
1889408
2755324
3962919
5206412
9900000
10890000
12705000
14774100
17129970
27.4
27.3
27.4
27.1
27.1
Current assets
Cash
115000
132250
152088
174901
201136
350000
402500
462875
532306
612152
1848000
2032800
2371600
2757832
3197594
90000
94500
99225
104186
109396
100000
100000
100000
100000
100000
2503000
2762050
3185787.5
3669225
4220278
204030
235729
271727
313431
360757
O/s Wages
100000
115500
137812.5
144703
164093
O/s Salary
60000
63000
66150
69458
72930
364030
414229
475690
527591
597781
2138970
2347821
2710098
3141634
3622497
320846
352173
406515
471245
543375
2459816
2699994
3116612
3612879
4165872
Bank Balance
Debtors
Prepaid Exps.
Deposits
(Elecricity,
Telephone, VAT
etc.)
Total Current
assets
LESS: Current
liability
Creditors(R/M)
Total Current
Liability
Working Capital
Requirement
Margin of Safety
Net Working
Capital
Requirement
9900000
0
10890000
0
12705000
0
14774100
0
17129970
0
0
0
9900000
0
0
10890000
0
0
12705000
0
0
14774100
0
0
17129970
2267000
1200000
1360000
1480000
730000
70000
50000
45000
30000
2619210
1386000
1497300
1554000
782832
73500
52500
47250
30000
3019192
1653750
1652205
1631700
864917
77175
55125
49613
30000
3482562
1736438
1827263
1713285
956626
81034
57881
52093
30000
4008413
1969120
2025399
1798949
1059118
85085
60775
54698
30000
7232000
8042592
9033676
9937181
11091558
2668000
632000
2847408
632000
3671324
632000
4836919
632000
6038412
632000
188000
1848000
210000
188000
2027408
168000
188000
2851324
126000
188000
4016919
84000
188000
5218412
42000
1638000
491400
1859408
557822
2725324
817597
3932919
1179876
5176412
1552924
1907727
2753043
3623488
763091
1101217
1449395
1146600
458640
1301586
APPROPRIATION
520634
I.
EQUITY AND
LIABILITIES
(1)
Shareholders
funds
Year 1
Year 2
Year 3
Year 4
Year 5
(2)
(3)
20000000
20000000
20000000
20000000
1146600
1301586
1907727
2753043
3623488
21146600
21301586
21907727
22753043
23623488
1200000
900000
600000
300000
1200000
900000
600000
300000
204030
235729
271727
313431
360757
160000
178500
203963
214161
237024
364030
414229
475690
527591
597781
22710630
22615815
22983417
23580634
24221269
Share application
money pending
allotment
Non-current
liabilities
(a) Long-term
borrowings
(4)
20000000
Current liabilities
(a) Trade payables
(b) Other current
liabilities
TOTAL
II.
ASSETS
(1)
Non-current
assets
(a) Fixed assets
Year 2
Ltd.
Year 3
Year 4
Year 5
1146600
210000
491400
154986
168000
557822
606141
126000
817597
845316
84000
817597
870445
300000
817597
30000
820000
30000
820000
30000
820000
30000
820000
30000
820000
0
190000
160000
1848000
204030
0
4500
18500
184800
31699
0
4725
25463
338800
35998
0
4961
10198
386232
41703
0
5209
22863
439762
47327
1024030
491400
1591707
557822
2117674
817597
2257622
817597
2463260
817597
532630
1033885
1300077
1440025
1645663
1000000
4800000
11090100
0
0
0
0
0
0
0
0
0
0
0
0
1696600
464892
739523
899049
867453
2000000
-20586700
-464892
-739523
-899049
-867453
20000000
210000
0
168000
0
126000
0
84000
0
300000
150000
Evaluation Of Project
Payback Period:
Year
PAT
Prelim.
w/off
30000
CFAT
C.CFAT
1146600
depreciatio
n
820000
1364600
1364600
1301586
188000
30000
1519586
2884186
1907727
188000
30000
2125727
5009913
2753043
188000
30000
2971043
7980956
3623488
188000
30000
3841488
11822444
Cash Flow
PV @ 12%
PV 0f CFAT
1364600
0.893
1218588
1519586
0.797
1211110
2125727
0.711
1511392
2971043
0.635
1886612
3841488
0.567
2178124
PV of Inflow
Less cost of project
NPV
8005826
21500000
-13494174
Cash flow
PV @ 14%
1996600
0.8772
1751403.509
2151586
0.7695
1655575.562
2757727
0.6750
1861387.174
3603043
0.5921
2133290.699
4473488
0.5194
2323389.488
Total
9725046.431
Year
Cash flow
PV @ 5%
1996600
0.9901
1976831.683
2151586
0.9803
2109191.256
2757727
0.9706
2676622.657
3603043
0.9610
3462453.503
4473488
0.9515
4256370.336
Total
14481469.44
Ratio Analysis:
CURRENT RATIO:
Year
1
2
3
4
5
Current Asset
Current Liability
Ratio
2823930
364030
7.76
3114223
414229
7.52
3592302
475690
7.55
4140470
527591
7.85
4763652
597781
7.97
Capital employed
Ratio
Net operating
profit
1848000
22226600
8.31
2027408
22111586
9.17
2851324
22447727
12.70
4016919
23023043
17.45
5218412
23623488
22.08
NP
Net Sales
Ratio
1146600
9900000
11.58
1301586
10890000
11.95
1907727
12705000
15
2753043
14774100
18
3623488
17129970
21
EAT
Ratio
1146600
21146600
5.42
1301586
21301586
6.11
1907727
21907727
8.71
2753043
22753043
12
3623488
23623488
15