Julee mineral water

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Julee mineral water

  1. 1. COST OF THE PROJECT :Sl. No. P A R T I C U L A R S ( RS.) Amount (Rs. In lacs)(A) BLOCK CAPITAL :(a) Developed Land - A0.10 dec. area of dev. land taken at Ichhapur ( Barik Chhak), Bhadrak.(b) Factory Building with RCC proof 1000Sqft. 350,000.00 Including overhead tank of 4000 ltr capacity(c) Plant & Machinery : .i.) includes: Feed water pump,one pressure sand filter, 1,250,000.00 open acti. Carbon filter, Dosing pump,catridge filter, R.O.pump,R.O.Memberence,Post treatment micron filter & ultra violet purifier .ii) Pouch filling Machine (Cap of 250 ml) 210,000.00 .iii) Deep borrowell 50,000.00 1,510,000.00 Tax & Irrection Exp 38,000.00 1,548,000.00(D) Electrical Installation & others 152,000.00 Total Block Capital 2,050,000.00 102500(B) WORKING CAPITAL REQUIREMENT SCHEDULE : ( RS .) 1) Closing Stock a) Raw Material & Consumables : 15 days. 120,000.00 b) Finished Product. : 7 days. 90,000.00 2) Sundry Debtors: 7 days 90,000.00 TOTAL 300,000.00 Cost of the Project (A + B) 2,350,000.00 Means Of Finance Promoters Bank Finance TOTAL Contribution 1. Block Capital 1,03,000/- 1,947,000.00 2,050,000.00 2. Working Capital 15,000/- 285,000.00 300,000.00 Toatal 1,18,000/- 2,232,000.00 2,350,000.00
  2. 2. Bank int. 110000electr & others 42000 152000 329220 109740
  3. 3. INTEREST AND REPAYMENT SCHEDULE OF TERM LOAN : (Rs. In Lakhs) Year Instalment Op. Bal. Repayment Cl. Bal Interest (Quartely) of of of Term Loan Term Loan Term Loan @ 14.75 % 1st 1st 19.47 0.70 18.77 0.72 2nd 18.77 0.70 18.08 0.69 3rd 18.08 0.70 17.38 0.67 4th 17.38 0.70 16.69 0.64 Total 2.78 2.72 2nd 1st 16.69 0.70 15.99 0.62 2nd 15.99 0.70 15.30 0.59 3rd 15.30 0.70 14.60 0.56 4th 14.60 0.70 13.91 0.54 2.78 2.31 3rd 1st 13.91 0.70 13.21 0.51 2nd 13.21 0.70 12.52 0.49 3rd 12.52 0.70 11.82 0.46 4th 11.82 0.70 11.13 0.44 2.78 1.90 4th 1st 11.13 0.70 10.43 0.41 2nd 10.43 0.70 9.73 0.38 3rd 9.73 0.70 9.04 0.36 4th 9.04 0.70 8.34 0.33 2.78 1.49 5th 1st 8.34 0.70 7.65 0.31 2nd 7.65 0.70 6.95 0.28 3rd 6.95 0.70 6.26 0.26 4th 6.26 0.70 5.56 0.23 2.78 1.08 6th 1st 5.56 0.70 4.87 0.21 2nd 4.87 0.70 4.17 0.18 3rd 4.17 0.70 3.48 0.15 4th 3.48 0.70 2.78 0.13 2.78 0.67 7th 1st 2.78 0.70 2.09 0.10 2nd 2.09 0.70 1.39 0.08 3rd 1.39 0.70 0.70 0.05 4th 0.70 0.70 0.00 0.03 2.78 0.26
  4. 4. 3.69 69535.71
  5. 5. DEPRECIATION SCHEDULE : (Rs. In Lakhs) Period Factory Building Plant & Machinery Elect. installation T O T A L Land @ 10 % @ 20 % & others @ 15% 1st Cost 3.50 15.48 1.52 20.50 Depn. 0.35 3.10 0.23 3.67 Cl.Bal. 0.00 3.15 12.38 1.29 16.83 2nd Cost 3.15 12.38 1.29 16.83 Depn. 0.32 2.48 0.19 2.99 Cl.Bal. 0.00 2.84 9.91 1.10 13.84 3rd Cost 2.84 9.91 1.10 13.84 Depn. 0.28 1.98 0.16 2.43 Cl.Bal. 0.00 2.55 7.93 0.93 11.41 4th Cost 2.55 7.93 0.93 11.41 Depn. 0.26 1.59 0.14 1.98 Cl.Bal. 2.30 6.34 0.79 9.43 5th Cost 2.30 6.34 0.79 9.43 Depn. 0.23 1.27 0.12 1.62 Cl.Bal. 0.00 2.07 5.07 0.67 7.81 6th Cost 2.07 5.07 0.67 7.81 Depn. 0.21 1.01 0.10 1.32 Cl.Bal. 0.00 1.86 4.06 0.57 6.49 7th Cost 1.86 4.06 0.57 6.49 Depn. 0.19 0.81 0.09 1.08 Cl.Bal. 0.00 1.67 3.25 0.49 5.41 Contd……….14………..
  6. 6. PROJECTED PROFITABLITY STATEMENT : ( Rs. In Lakhs.)Sl. Description (Years) 1st 2nd 3rd 4th 5th 6th 7th Capacity Utylisation 60% 70% 80% 80% 80% 80% 80%A. INCOME : Sales 43.20 50.40 57.60 63.36 69.70 76.67 84.33 Closing Stock : Raw Materials 1.20 1.40 1.60 1.60 1.60 1.60 1.60 Finished Goods 0.90 1.05 1.20 1.20 1.20 1.20 1.20 TOTAL 45.30 52.85 60.40 66.16 72.50 79.47 87.13B. EXPENDITURE : Opening Stock : C. Materials 1.20 1.40 1.60 1.60 1.60 1.60 Finished Goods 0.90 1.05 1.20 1.20 1.20 1.20 Exp.for Closing Stock 2.10 0.35 0.35 0.00 0.00 0.00 0.00 Container Exp. 26.88 31.36 35.84 39.42 43.37 47.70 52.47 Consumables 4.20 4.90 5.60 6.16 6.78 7.45 8.20 Electricity Charges 0.48 0.56 0.64 0.77 0.92 1.11 1.33 Salary & wages 2.40 2.88 3.46 4.15 4.98 5.97 7.17 Repair & maintanance 0.20 0.26 0.34 0.44 0.57 0.74 0.97 Advertisement Exp. 0.50 0.58 0.66 0.76 0.87 1.01 1.16 Travelling & Conveyance 0.10 0.12 0.14 0.17 0.21 0.25 0.30 Office administrative Exp. 0.15 0.18 0.22 0.26 0.31 0.37 0.45 Packing & forwarding 0.10 0.12 0.14 0.17 0.21 0.25 0.30 Miscellaneous Expenditure 0.10 0.12 0.13 0.15 0.16 0.18 0.19 Interest on Term Loan 2.72 2.31 1.90 1.49 1.08 0.67 0.26 -- Cash Credit 0.44 0.44 0.44 0.44 0.44 0.44 0.44 Depreciation on Fixed Assets 3.67 2.99 2.43 1.98 1.62 1.32 1.08 TOTAL 44.04 49.26 54.74 59.16 64.31 70.26 77.11C. Net Profit (A - B ) 1.26 3.59 5.66 7.00 8.19 9.20 10.02D. Provision for I.Tax @ 30% 0.38 1.08 1.70 2.10 2.46 2.76 3.01E. Profit after Tax 0.88 2.51 3.96 4.90 5.73 6.44 7.02F. Net Available Surplus ( E + Depn. ) 4.55 5.50 6.39 6.88 7.35 7.77 8.10 Contd ……………11…
  7. 7. PROJECTED BALANCE SHEET ( Rs. In Lakhs.)========================SL DESCRIPTION (years) 1ST 2ND 3RD 4TH 5TH 6TH 7TH Capacity Utilisation 60% 70% 80% 80% 80% 80% 80%A. LIABILITIES: CAPITAL ACCOUNT: Capital Account B/F 1.18 2.06 4.57 8.53 13.43 19.16 25.61 Add : Profit for the Year 0.88 2.51 3.96 4.90 5.73 6.44 7.02 2.06 4.57 8.53 13.43 19.16 25.61 32.62 SECURED LOAN : Term Loan 16.69 13.91 11.13 8.34 5.56 2.78 0.00 Cash Credit 3.00 3.00 3.00 3.00 3.00 3.00 3.00 CURRENT LIABILITIES : Other Liabilities 0.20 0.20 0.20 0.20 0.20 0.20 0.20 Provision for I.tax 0.38 1.08 1.70 2.10 2.46 2.76 3.01 TOTAL 22.33 22.76 24.56 27.08 30.38 34.35 38.83B. ASSETS: FIXED ASSETS: (Depn. Schedule) 16.83 13.84 11.41 9.43 7.81 6.49 5.41 Security Deposit with Govt. Deptts. 0.70 0.70 0.70 0.70 0.70 0.70 0.70 CURRENT ASSETS : Closing Stock 2.10 2.45 2.80 2.80 2.80 2.80 2.80 Sundry Debtors 0.85 1.05 1.20 1.32 1.45 1.60 1.76 Cash & Bank 1.85 4.72 8.45 12.83 17.62 22.77 28.16 TOTAL 22.33 22.76 24.56 27.08 30.38 34.35 38.83
  8. 8. CASH FLOW STATEMENT ( Rs. In Lakhs.)SL DESCRIPTION Project Yr. 1ST 2ND 3RD 4TH 5TH 6TH 7THA. SOURCES(a) Profit after Tax 0.88 2.51 3.96 4.90 5.73 6.44 7.02(b) Depreciation 3.67 2.99 2.43 1.98 1.62 1.32 1.08(c) Int.on loan 3.16 2.75 2.34 1.93 1.52 1.11 0.70(d) Bank Finance 22.32 3.00 - - - - - -(e) Promoters Contr. 1.18 - - - - - - -(e) Increase of C.liab. - 0.58 0.70 0.62 0.40 0.36 0.31 0.25 TOTAL 23.50 11.29 8.95 9.35 9.21 9.22 9.18 9.04B. USES:(a) Capital Expenditure 23.50(b) Deposits -(b) Dec. on Loan 2.78 2.78 2.78 2.78 2.78 2.78 2.78(c) Int. on Loan 3.16 2.75 2.34 1.93 1.52 1.11 0.70(e) Increase of current Assets 3.50 0.55 0.50 0.12 0.13 0.15 0.16 TOTAL 23.50 9.44 6.08 5.62 4.83 4.43 4.03 3.64C. Opening Balance ---- ---- 1.85 4.72 8.45 12.83 17.62 22.77D. Surplus ---- 1.85 2.87 3.73 4.38 4.79 5.15 5.41E. Closing Balance ---- 1.85 4.72 8.45 12.83 17.62 22.77 28.17
  9. 9. DEBT SERVICE COVERAGE RATIO (DSCR) :================================= ( Rs. In Lakhs.) Year Available Interest on Total Loan Total DSCR Surplus Loan ( 1 + 2) Instalement (2+4) (3/5) 1 2 3 4 5 6 1st 4.55 2.72 7.27 2.78 5.50 1.32 2nd 5.50 2.31 7.81 2.78 5.09 1.53 3rd 6.39 1.90 8.29 2.78 4.68 1.77 4th 6.88 1.49 8.37 2.78 4.27 1.96 5th 7.35 1.08 8.43 2.78 3.86 2.18 6th 7.77 0.67 8.43 2.78 3.45 2.45 7th 8.10 0.26 8.36 2.78 3.04 2.75 TOTAL 46.54 10.41 56.95 19.47 29.88 1.91 Available Surplus + Interest 56.95D.S.C.R. = ----------------------------------------- = ------------- = 1.91 T. L. Instalement + Interest 29.88DEBT EQUITY RATIO:================ Total Debt 16.69Debt Equity Ratio == ------------------- = ------------ = 1.16 : 1 Capital 2.06
  10. 10. BREAK EVEN ANALYSIS (Rs.in Lakhs)(At 60% Capacity)A. Variable Expenses : 1. Raw Material 26.88 2. Consumables 4.20 3. Electric Charges 0.36 4. Salary & Wages 2.22 5. Repair & maint. 0.15 6. Material Handling Exp.. 0.50 7. Misc. Expenses 0.65 34.96B. Fixed Expenses 1. Salary 0.18 2. Electricity charges 0.12 3. Misc. Expenses 0.10 4. Repair & Maintan. 0.05 5. Depreciation 3.67 6. Interest on Loan 2.72 6.84C. Net Sales 43.20D. Contribution (C-A) 8.24 Break Even Point : B/D = 4.15/8.24*100 50% (at 60% Capacity utilisation) BEP at 100% capacity utilisation 50/100*60 = 30% Break even sales = (43.20/60*100)*30% = 21.60 ************
  11. 11. INTERNAL RATE OF RETURN: ======================== ( Rs. In Lakhs.) Year Net Available Interest on Net cash Disc. Factor NPV at Disc. Factor NPV at Surplus Loan inflow at 13% 13% at 20% 20% 1 2 3 4 5 6 7 1st 4.55 2.72 7.27 0.88 6.43 0.83 6.06 2nd 5.50 2.31 7.81 0.78 6.11 0.69 5.42 3rd 6.39 1.90 8.29 0.69 5.73 0.57 4.72 4th 6.88 1.49 8.37 0.61 5.14 0.48 4.02 5th 7.35 1.08 8.43 0.54 4.57 0.40 3.37 6th 7.77 0.67 8.43 0.48 4.06 0.33 2.78 7th 8.10 0.26 8.36 0.43 3.56 0.27 2.26 35.61 28.63Total NPV 35.61 28.63Less Initial Invstment 7.50 7.50Net Return 28.11 21.13 28.11IRR == 13% + (20%-13%) ---------------- = 40% 6.98 Present value of inflow 35.61Profitablity Index == -------------------------------- == -------- == 4.75 Present value of outflow 7.50

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