Complete financial projection for business plan

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Complete Financial Projection For Business Plan

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Complete financial projection for business plan

  1. 1. Addresses of different statements in She-2 package Column-1 Column-2A-7 Capital Cost I-2A-48 Proposed Financial Plan I-47A-96 Working Capital Requirment I-94A-140 Bld. and Civil work I-139A-171 Motors & Vehicals I-185A-185 Funiture & Fixture I-212A-206 Pril. Expenses I-284A-233 Pre-production Expenses I-332A-253 Interest during Construction I-373A-267 Land & Develop I-403A-283 Plant & Machinery I-423A-411 Total Plant Cost. I-470
  2. 2. he-2 package Column-2 Column-3 Projt. Income Statement W-2 Loan Repayment Projt. Cash Flow W-47 Loan Repayment Projt. Balance Sheet(Asst) W-94 Loan Repayment Projt. Balance Sheet(Liab) W-139 Loan Repayment Depreciation Schedule W-186 IFRR Projected Sales W-232 Cost Benefit Ratio Raw material requirement W-280 Payback Period Manpower requi. W-327 Cost Benefit Ratio Discounted Utilities W-372 Break even analysis Stores & Spares Gen. & Selling Exp. Detailed working Capital
  3. 3. Financial Analysis 3- .Project Title : Boutique and Garment FactoryLocation : Distt. LahoreTable-1 CAPITAL COST OF THE PROJECT (Rs. in ,000) Description Local Foreign Total- Land 0 0 Appendix-1- Building & Civil Works 0 0 Appendix-2- Plant & Machinery 207 0 207 Appendix-3- Errection & Installation % of P. & Machin 10 21 21- Motors & Vehicles 0 0 Appendix-4- Furniture & Fixture 473 473 Appendix-5- Preliminary Expenses * take from Appendix-6 3464 3464 Appendix-6- Pre-production Expenses 77 77 Appendix-7- Intrest During Construction 0 0 Appendix-8- Contingencies 424 0 424 Fixed Capital Cost 4666 0 4666 Working Capital 2455 2455 Table-3 Total 7121 0 7121Construction Period = 1 YearLocal Contingencies excluding land & motor & vehicles % 10Foreign Contingencies % 0
  4. 4. Financial Analysis 3- .Table-2 PROPSED FINANCIAL PLAN: (Rs. in ,000) Description Local Foreign Total Equity- Local Sponsors 7121 7121- Foreign Sponsors 0 0- Bridge Financing 0 0Total Equity 7121 0 7121Loans - Foreign Currency 0 0 - Suppliers Credit 0 0 - LMM 0 0 - Long Term Finance 0 0 - Custom Debenture 0 0Total Debts 0 0 0 Total Investment 7121 0 7121 Debt % 0 0 Equity % 100 7121
  5. 5. Financial Analysis 3- .Table-3 Working Capital Requirement Description Period(Days) Amount Rs. (000)Raw material imported 0 0Raw material Local 0 0Work in Process 0Packing Material 0 0Salaries 30 0Utilities 30 90Overheads 30 1Selling & Admin. Expenses 30 196Finished Goods Inventory 0 0Accounts Recievable 45 668Advances & Deposits 500Cash 1000Sub Total 2455Accounts Payable 0 0Short Term Borrowing @ % of stocks 0 0Sub Total 0 Net Initial Working Capital 2455
  6. 6. Financial Analysis 3- .Appendix-2 BUILDING & CIVIL WORKS Description Dimension Area Rate Total Ft. x Ft. Sq. Ft Rs. /Sq.Ft. Rs. (000)Buildings 0 0 0 0 0Raw Material Store 0 0 0 0 0Stores & Spares 0 0 0 0 0Finished Goods Store 0 0 0 0 0Workshop 0 0 0 0 0Display shop 0 0 0 0 0Labratory 0 0 0 0 0Canteen 0 0 0 0 0Dispensary 0 0 0 0 0Admin Block 0 0 0 0 0Time Office 0 0 0 0 0Staff Colony-A 0 0 0 0Staff Colony-B 0 0 0 0Elecctric Sub-station 0 0 0 0Toilets 0 15 0 150 0Cooling Pond 0 0 0 0Boudary Wall (running feet) 0 0 0 0Drain (open Excludind Pumps) 1 0 0 0 0Cooling Tower 1 0 0 0 0Tubewell 0Water Tanks(under ground) 0 0Water Tanks(Over head) 0 0Internal Roads 0 0 0 0 0Others 0 0 0 0 0 Total 0 0Appendix-4 MOTORS & VEHICLES Description NOs. Value Total Rs. (000) Rs. (000)Toyota SA Salon 1975cc 0 0 0Honda VTI Auto 1590CC 0 0 0Suzuki Baleno 1300cc JXR 0 0 0Mercedez Bus 0 0 0T-3500 Cargo Truck 0 0 0Fork Lifters 0 0Tractors (Dozer & Cultivator) 0 0 Total 0 0
  7. 7. Financial Analysis 3- .Appendix-5 FURNITURE & FIXTURE Description NOs. Value Total Rs. (000) Rs. (000)Computers 5 30 150Printers (Dot Matrix) 2 6 12Printer (Laser) 1 20 20Fax Machine 1 10 10Type Writer (manual) 0 0 0Cabnets 6 15 90Office Tables with Chairs 6 1.5 9Chairs 12 1 12Executive Chairs & Tables etc. 5 5 25Telephones & Exchange 15Conference Room 40Air Conditoners 2 20 40Others 50 Total 473Appendix-6 PRELIMINARY EXPENSES Description Amount Period * Rate Charged (months) (%) Rs. (000)Project Examination Fee 0 0 0Commitment Charges - FCY Loan 0 6 0 0 - LMM Loan 0 6 0 0 - LCY Loan 0 6 0 0 - Short Term Finance Certificate 0 6 0 0Legal Documentation Fee 0 0Project Supervision Fee 0 0Company Incorporation 5Electric Connection 10Consultancy 0Others 20 Total 35* Based on one year construction period.
  8. 8. Financial Analysis 3- .Appendix-7 PRE-PRODUCTION EXPENSES Description Amount Period Rate * Charged (months) (%) Rs. (000)Salaries 2160 1 15 27Utilities 191 1 1 0Administrative Expense 0 1 1 0Staff Training 0Travelling/Entertainment etc. 0Raw Material 0 0Trial/CommisioningOthers 50 Sales of Goods Total 77* Calculated on the basis of first year expensesAppendix-8 INTEREST DURING CONSTRUCTION Description Amount Period * Rate Charged (months) (%) Rs. (000)FCY Loan 0 0 0 0LMM Loan 0 0 0 0LCY Loan 0 0 0 0Others Total 0Appendix-1 LAND & DEVELOPMENT Description Area Rate Total (kanals) Rs. (000) Rs. (000)Land 0 0 0Legal Fee @ 10 % 0Access Road/Right of Way @ 5 % 0Developmenr Charges @ 2 % 0Others Total 0
  9. 9. Financial Analysis 3- .Appendix-3 PLANT & MACHINERY Description Rate NOs. Rate Total %age Rs. (000) Rs. (000)Main Equipment:(A)- Imported FOB Value:- Rotary Belt Dryer 0 0 0- Centrifuge 0 0 0- Rotary Belt Vacuum Filter 0 0 0- Plate Type Exchanger 0 0 0- Shell & Tube Exchanger 0 0 0- Evaporators 0 0 0- 0- 0- 0- 0- 0- 0- 0-- Piping & Valves @ % of Eq. cost 0 0 Subtotal 0Freight % of FOB 0 0C&F Value 0Insurance % of FOB 0 0CIF Value 0Duties % of CIF 0 0Sales Tax % of (CIF + Duties) 0 0Iqra Surcharge of CIF 0 0Flood Relief % of CIF 0 0Import Licence Fee % of C&F 0 0Bank Charges % of C&F 0 0Clearing Charges 0.5% of FOB 0 0Inland Freight * 0Inland Insurance % of CIF 0 0Sundry Expenses** 0 Total 0* Freight is charged Rs. 1000 per ton from Karachi to up country site.** Sundry Expenses includes Port handling, Octroi etc. Continued....
  10. 10. Financial Analysis 3- . Description Rate NOs. Rate Total %age Rs. (000) Rs. (000)(B)- Local Equipment:- Juki 0 0 0- Overloc Machine 0 0 0#NAME? 0 0 0- Flate Loc Machine 0 0 0- Embroidary Machine (Singer) 0 0 0- Vessels (5 m3) Special 0 0 0- Pumps (1 hp) 0 0 0- Pumps (0.5 hp) Special 0 0 0- Motors (5 hp) 0 0 0- Generator (5 hp) 0 0 0- Air Compressor 0 0 0- Conveyor Belts 0 0 0- Filters 0 0 0- 0- 0- Piping & Valves @ % of Eq. cost 0 0 Subtotal 0Inland Freight * 25Inland Insurance 10Sundry Expenses** 30 Total (B) 65 Continued....
  11. 11. Financial Analysis 3- . Description Rate NOs. Rate Total %age Rs. (000) Rs. (000)(C)- Electrical & Instrumentation:Instrumentation including DCS 0 0Motors/Switch gears/Elect. & Lighting 0Trasformers 0Uninterrupted Power Supply(UPS) 1 50 50Motor Control Centers 0 Total (C) 50(D)- UtilitiesTube Well 0Boiler ( 10 tons/hr) 0Water Treatment (200 gpm) 0Steam & Air lines with accessories % of Eq. 0 0Insulation (pipes, reactors etc.) % of Eq. 0 0Water lines 0Instrument Air compressor 0Laboratory 0Cooling Tower 0Air Conditioning unit 2 20 80Duct lines 0Workshop Equipment (lath, tools etc) 0Photocopy machine 1 10 12Overhead crane 0Furnace Oil Tank 0Paints 0GeneratorOthers Total (D) 92Total (B)+(C)+(D) - local Equipment 207Total (A)+(B)+(C)+(D) - All Equipment 207
  12. 12. Financial Analysis 3- .
  13. 13. Financial Analysis 3- .
  14. 14. Financial Analysis 3- .Table-4 PROJECTED INCOME STATEMENT Rs. (000) Year 1 2 3 4 5 6 7 8 9 10 Capacity Utilization in %age DESCRIPTION 70 80 90 100 100 100 100 100 100 100Net Sales 4900 5600 6300 7000 7000 7000 7000 7000 7000 7000COST OF GOODS MANF.- Raw Material 0 0 0 0 0 0 0 0 0 0- Catalyst- Wages & Salaries 0 0 0 0 0 0 0 0 0 0- Utilities 989 1110 1231 1352 1352 1352 1352 1352 1352 1352- Furnace /Vehicle Oil 0 0 0 0 0 0 0 0 0 0- Stores & Spares 0 0 0 0 0 0 0 0 0 0- Repair & Maintinance 0 0 0 0 0 0 0 0 0 0- Packing Material 0 0 0 0 0 0 0 0 0 0- Depreciation 52 52 52 52 52 52 52 52 52 52- Manufacturing Overhead % 1 10 12 13 14 14 14 14 14 14 14C. O. G Manufactured 1051.07 1173.46 1295.84 1418.23 1418.23 1418.23 1418.23 1418.23 1418.23 1418.23Add: Opening Inventory 0 0 0 0 0 0 0 0 0 0Total C.O.G. Manufactured 1051.07 1173.46 1295.84 1418.23 1418.23 1418.23 1418.23 1418.23 1418.23 1418.23Less: Closing Inventory 0 0 0 0 0 0 0 0 0 0Total Cost of Goods Sold 1051.07 1173.46 1295.84 1418.23 1418.23 1418.23 1418.23 1418.23 1418.23 1418.23Gross Profit 3848.93 4426.54 5004.16 5581.77 5581.77 5581.77 5581.77 5581.77 5581.77 5581.77OPERATING EXPENSES- Admin Salaries 2160 2236 2314 2395 2479 2565 2655 2748 2844 2944- General Expenses 109 124 140 155 155 155 155 155 155 155- Selling, Marketing Expense 51 58 66 73 73 73 73 73 73 73Total Operating Expenses 2319.67 2418 2519 2623 2707 2794 2883 2976 3072 3172Operating Profit 1529.26 2008 2485 2959 2875 2788 2698 2606 2509 2410NON OPERATING EXPENSESInterest On Loans:- FCY Loan 0 0 0 0 0 0 0 0 0 0- LMM Loan 0 0 0 0 0 0 0 0 0 0- LCY loan 0 0 0 0 0 0 0 0 0 0- Short Term Loan @ % 18 0 0 0 0 0 0 0 0 0 0- Bridge Financing @ % 18 0 0 0 0 0 0 0 0 0 0- Debenture 0 0 0 0 0 0 0 0 0 0Total Interest 0 0 0 0 0 0 0 0 0 0Profit Before W.P.F & Tax 1529.26 2008 2485.02 2958.84 2875.02 2788.27 2698.48 2605.54 2509.36 2409.81W.P. Fund % of profit 10 153 201 249 296 288 279 270 261 251 241Profit before Tax 1376 1808 2237 2663 2588 2509 2429 2345 2258 2169Tax Provision @ % rate 45 619 813 1006 1198 1164 1129 1093 1055 1016 976Net Profit after Tax 757 994 1230 1465 1423 1380 1336 1290 1242 1193R. O. E % 10.63 13.96 17.27 20.57 19.98 19.38 18.76 18.11 17.44 16.75R. O. I % 10.63 13.96 17.27 20.57 19.98 19.38 18.76 18.11 17.44 16.75
  15. 15. Financial Analysis 3- .Table-5 PROJECTED CASH FLOW STATEMENT Rs. (000) Year 0 1 2 3 4 5 6 7 8 9 10 Capacity Utilization in %ageDESCRIPTION 70 80 90 100 100 100 100 100 100 100SOURCES OF FUNDS: - Operating Profit 1529 2008 2485 2959 2875 2788 2698 2606 2509 2410 - Depreciation 52 52 52 52 52 52 52 52 52 52Total Operating Sources 0 1581 2060 2537 3011 2927 2840 2751 2658 2561 2462 - Equity/Stock 7121 0 - FCY Loan 0 - LMM Loan 0 - LCY Loan 0 - Bridge Financing 0 - Debenture 0 Decrease in C. AssetsIncrease in C. Liabilities 0 0 0 0 0 0 0 0 0 0Other IncomesTotal Sourses of Funds 7121 1581 2060 2537 3011 2927 2840 2751 2658 2561 2462APPLICATION OF FUNDSFixed Assets 4666 473Debt Repayment - FCY 0 0 0 0 0 0 0 0 0 0 - LMM 0 0 0 0 0 0 0 0 0 0 - LCY 0 0 0 0 0 0 0 0 0 0 - Short Term Loan - Bridge Financing 0 - DebentureInterest Payments - FCY 0 0 0 0 0 0 0 0 0 0 - LMM 0 0 0 0 0 0 0 0 0 0 - LCY 0 0 0 0 0 0 0 0 0 0 - Short Term Loan 0 0 0 0 0 0 0 0 0 0 - Bridge Financing 0 0 0 0 0 0 0 0 0 0 - DebentureTax 619 813 1006 1198 1164 1129 1093 1055 1016 976W.P.F 153 201 249 296 288 279 270 261 251 241InvestmentsIncrease in C. Assets 1090 -489 11 11 0 0 0 0 0 0Decrease in C. LiabilitiesOthersTotal Appl. of funds 4666 1862 525 1266 1505 1452 1881 1363 1316 1267 1217Cash Surplus/Defficit 2455 -281 1535 1271 1506 1475 959 1388 1342 1294 1245Opening Cash 0 2455 2175 3710 4981 6486 7962 8921 10309 11650 12945Closing Cash Balance 2455 2175 3710 4981 6486 7962 8921 10309 11650 12945 14189
  16. 16. Financial Analysis 3- .Table-6(a) PROJECTED BALANCE SHEET Year 0 1 2 3 4 5 6 7 8 9 10 Capacity Utilization in %ageDESCRIPTION 70 80 90 100 100 100 100 100 100 100ASSETS:Current Assets:Cash 2455 2175 3710 4981 6486 7962 8921 10309 11650 12945 14189Account Recievable 0 0 0 0 0 0 0 0 0 0Inventories - Raw Material 0 0 0 0 0 0 0 0 0 0 - Work in Process 0 0 0 0 0 0 0 0 0 0 - Finished Goods 0 0 0 0 0 0 0 0 0 0 - Packing Material 0 0 0 0 0 0 0 0 0 0Other Current assets 1090 601 612 623 623 623 623 623 623 623Total Current Assets 3264 4311 5593 7109 8585 9544 10932 12273 13567 14812InvestmentsIntangibleFixed assets at Cost 4666 4666 4666 4666 4666 5139 5139 5139 5139 5139Accum. Depreciation 52 104 156 208 260 312 364 416 468 520Total Fixed Assets 4614 4562 4510 4458 4406 4827 4775 4723 4671 4619Total Assets 7878 8873 10103 11567 12990 14371 15706 16996 18238 19431
  17. 17. Financial Analysis 3- .Table-6(b) PROJECTED BALANCE SHEETYear 0 1 2 3 4 5 6 7 8 9 10 Capacity Utilization in %ageDESCRIPTION 70 80 90 100 100 100 100 100 100 100LIABILITIES & EQUITY:Current LiabilitiesBank Borrowing 0 0 0 0 0 0 0 0 0 0Account Payable 0 0 0 0 0 0 0 0 0 0Dividend PayableW.P.F PayableTaxes PayableOthersTotal Current Liabilities 0 0 0 0 0 0 0 0 0 0Deffereed LiabilitiesLong Term Debt - FCY 0 0 0 0 0 0 0 0 0 0 - LMM 0 0 0 0 0 0 0 0 0 0 - LCY 0 0 0 0 0 0 0 0 0 0Total Long-term Liabilities 0 0 0 0 0 0 0 0 0 0Total Liabilities 0 0 0 0 0 0 0 0 0 0EQUITY:Capital 7121 7121 7121 7121 7121 7121 7121 7121 7121 7121Bridge Finance 0 0 0 0 0 0 0 0 0 0Retained Earning 757 1751 2981 4446 5869 7249 8585 9875 11117 12310Total Equity 7878 8873 10103 11567 12990 14371 15706 16996 18238 19431Total Captalization 7878 8873 10103 11567 12990 14371 15706 16996 18238 19431Assets - Liabilities 0 0 0 0 0 0 0 0 0 0
  18. 18. Financial Analysis 3- .Appendix-15 DEPRECIATION SCHEDULE Rs. (000) Year % Cost Contin- Total 1 2 3 4 5 6 7 8 DESCRIPTION Rate gencies Cost- Civil Engineering 0 0 0 0 0 0 0 0 0 0 0 0- Plant & Mach.(at site) 207 21 228- Errection & Install. 21 2 23Total Plant & Mach. 0 228 23 250 0 0 0 0 0 0 0 0- Motors & Vehicles 0 0 0 0 0 0 0 0 0 0 0 0- Furniture & Fixture 10 473 47 520 52 52 52 52 52 52 52 52Amortized Expenses- Preliminary Expenses 0 3464 346 3810 0 0 0 0 0 0 0 0- Pre Production Exp. 0 77 8 85 0 0 0 0 0 0 0 0- Intrest D. Con. FCY 0 0 0 0 0 0 0 0 0 0 0 LMM 0 0 0 0 0 0 0 0 0 0 0 LCY 0 0 0 0 0 0 0 0 0 0 0T.Int. during Construct. 0 0 0 0 0 0 0 0 0 0 0Total Amortized 0 3541 354 3895 0 0 0 0 0 0 0 0Total Depreciation 4242 424 4666 52 52 52 52 52 52 52 52
  19. 19. Financial Analysis 3- .Appendix-9 PROJECTED SALES Year Quantity 1 2 3 4 5 6 7 8 9 10 100% Capacity Utilization in %ageDESCRIPTION % Rate 70 80 90 100 100 100 100 100 100 100Export Sales - Product-1 Quantity 0 0 0 0 0 0 0 0 0 0 Value 0 0 0 0 0 0 0 0 0 0Rebate/Duty Draw Back 0 0 0 0 0 0 0 0 0 0 0 - Product-2 Quantity 0 0 0 0 0 0 0 0 0 0 Value 0 0 0 0 0 0 0 0 0 0Rebate/Duty Draw Back 0 0 0 0 0 0 0 0 0 0 0 - Product-3 Quantity 0 0 0 0 0 0 0 0 0 0 Value 0 0 0 0 0 0 0 0 0 0Rebate/Duty Draw Back 0 0 0 0 0 0 0 0 0 0 0 - Product-4 Quantity 0 0 0 0 0 0 0 0 0 0 Value 0 0 0 0 0 0 0 0 0 0Rebate/Duty Draw Back 0 0 0 0 0 0 0 0 0 0 0 Sub-total 0 0 0 0 0 0 0 0 0 0Local Sales - Product-1 Quantity 20 14 16 18 20 20 20 20 20 20 20 Value 350 4900 5600 6300 7000 7000 7000 7000 7000 7000 7000 - Product-2 Quantity 0 0 0 0 0 0 0 0 0 0 Value 0 0 0 0 0 0 0 0 0 0 - Product-3 Quantity 0 0 0 0 0 0 0 0 0 0 Value 0 0 0 0 0 0 0 0 0 0 - Product-4 Quantity 0 0 0 0 0 0 0 0 0 0 Value 0 0 0 0 0 0 0 0 0 0 Sub-total 4900 5600 6300 7000 7000 7000 7000 7000 7000 7000 Total Sales 0 4900 5600 6300 7000 7000 7000 7000 7000 7000 7000Opening Inventory(local) 0 0 0 0 0 0 0 0 0 0Closing Inventory(local) 0 0 0 0 0 0 0 0 0 0 0 Net Sales 4900 5600 6300 7000 7000 7000 7000 7000 7000 7000Note: 10 days inventory of local sale.
  20. 20. Financial Analysis 3- .Appendix-10 PROJECTED RAWMATERIAL REQUIREMENT Year Quantity 1 2 3 4 5 6 7 8 9 10 100% Capacity Utilization in %ageDESCRIPTION Rate 70 80 90 100 100 100 100 100 100 100Imported Rawmaterial - Material-1 Quantity Value Duty/Charges - Material-2 Quantity Value Duty/Charges - Material-3 Quantity Value Duty/Charges - Material-4 Quantity Value Duty/Charges Sub-total 0 0 0 0 0 0 0 0 0 0Local Rawmaterial - Cotton Quantity 0 0 0 0 0 0 0 0 0 0 0 Value 0 0 0 0 0 0 0 0 0 0 0 - Sil Quantity 0 0 0 0 0 0 0 0 0 0 0 Value 0 0 0 0 0 0 0 0 0 0 0 -Stoon Wash Quantity 0 0 0 0 0 0 0 0 0 0 0 Value 0 0 0 0 0 0 0 0 0 0 0 -Jorjad Quantity 0 0 0 0 0 0 0 0 0 0 0 Value 0 0 0 0 0 0 0 0 0 0 0 - Lilion&ShafonQuantity 0 0 0 0 0 0 0 0 0 0 0 Value 0 0 0 0 0 0 0 0 0 0 0 @ 10 % of all above 0 0 0 0 0 0 0 0 0 0 Sub-total 0 0 0 0 0 0 0 0 0 0 Total Rawmaterial 0 0 0 0 0 0 0 0 0 0Opening Inventory(lmport) 0 0 0 0 0 0 0 0 0 0Closing Inventory(lmport) 0 0 0 0 0 0 0 0 0 0Opening Inventory(local) 0 0 0 0 0 0 0 0 0 0Closing Inventory(local) 0 0 0 0 0 0 0 0 0 0 Net Rawmaterial 0 0 0 0 0 0 0 0 0 0Note: 10 days inventory of finished goods.
  21. 21. Financial Analysis 3- .Appendix-11 MANPOWER REQUIREMENT & COST THEREOFF Year Monthly 1 2 3 4 5 6 7 8 9 10 Salary Capacity Utilization in %ageDESCRIPTION NOs. Rs. (000) 70 80 90 100 100 100 100 100 100 100Factory:Plant Manager 0 0 0 0 0 0 0 0 0 0 0 0Production Manager 0 0 0 0 0 0 0 0 0 0 0 0Engineering Manager 0 0 0 0 0 0 0 0 0 0 0 0Quality Control Mngr. 0 0 0 0 0 0 0 0 0 0 0 0Assist. Managers 0 0 0 0 0 0 0 0 0 0 0 0Machine operators 0 0 0 0 0 0 0 0 0 0 0 0Sub-Engineer 0 0 0 0 0 0 0 0 0 0 0 0Foremen 0 0 0 0 0 0 0 0 0 0 0 0Operators/Drivers 0 0 0 0 0 0 0 0 0 0 0 0Helpers 0 0 0 0 0 0 0 0 0 0 0 0Peons 0 0 0 0 0 0 0 0 0 0 0 0Seasonal Labour 0 0 0 0 0 0 0 0 0 0 0 0Overheads % * 0 0 0 0 0 0 0 0 0 0 0 0 Sub Total 0 0 0 0 0 0 0 0 0 0 0Admin./Sales:Chief Executive 0 0 0 0 0 0 0 0 0 0 0 0General Manager 0 0 0 0 0 0 0 0 0 0 0 0G.M. Marketing 0 0 0 0 0 0 0 0 0 0 0 0Managers 2 20 480 497 514 532 551 570 590 611 632 654Assist. Managers 2 12 288 298 309 319 330 342 354 366 379 393Computor Operators 1 10 120 124 129 133 138 143 148 153 158 164Clerks/Salesmen 2 8 192 199 206 213 220 228 236 244 253 262Security Staff 0 0 0 0 0 0 0 0 0 0 0 0Peons 0 0 0 0 0 0 0 0 0 0 0 0Drivers 0 0 0 0 0 0 0 0 0 0 0 0Sweepers 0 0 0 0 0 0 0 0 0 0 0 0Seasonal Labour 0 0 0 0 0 0 0 0 0 0 0Overheads * 8 4 1080 1118 1157 1197 1239 1283 1328 1374 1422 1472 Sub Total 7 2160 2236 2314 2395 2479 2565 2655 2748 2844 2944 Total Expenses 7 2160 2236 2314 2395 2479 2565 2655 2748 2844 2944* Overheads 100 % are calculated on basic salary(Basic salary is 70 % of gross).
  22. 22. Financial Analysis 3- .Appendix-12 UTILITIESPower/Elecricity: Connected Laod (Kw) = 90Anual Fixed Charges (Connected Load x 130 x 12) = 140.4 Rs. (000)Anual Variable Charges (Connected Load x 6 x 8 x 1 x 220 x 0.85) = 1212 Rs. (000) Year 0 1 2 3 4 5 6 7 8 9 10 * Capacity Utilization in %ageDESCRIPTION 6 month 70 80 90 100 100 100 100 100 100 100Fixed Charges 70.2 140.4 140.4 140.4 140.4 140.4 140.4 140.4 140.4 140.4 140.4Variable Charges 121.18 848.23 969 1091 1212 1212 1212 1212 1212 1212 1212 Total 191 988.63 1110 1231 1352 1352 1352 1352 1352 1352 1352* Fixed cost taken for 6 months during construction & variable cost at 10 % of 100 % Production Level. FUEL Year 0 1 2 3 4 5 6 7 8 9 10 Months Capacity Utilization in %ageDESCRIPTION 6 70 80 90 100 100 100 100 100 100 100Fuel for steam GenerationFuel for Power GenerationFuel for Vehicles * 0 0 0 0 0 0 0 0 0 0 0 Total 0 0 0 0 0 0 0 0 0 0 0 STORES & SPARES, REPAIR & MAINTINANCE Year 1 2 3 4 5 6 7 8 9 10 %age Capacity Utilization in %ageDESCRIPTION 70 80 90 100 100 100 100 100 100 100Stores & Repairs 0 0 0 0 0 0 0 0 0 0 0Repair & Maitinance 0 0 0 0 0 0 0 0 0 0 0 Total 0 0 0 0 0 0 0 0 0 0* Stores & Spares are calculated at %age of installed machine cost and with anual increase of 0 %** Repair & Maintinance are calculated at installed cost of Machinery and Building with anual increase of 0 %
  23. 23. Financial Analysis 3- .Appendix-13 GENERAL & SELLING/MARKETING EXPENSES Year 1 2 3 4 5 6 7 8 9 10 Expenses Capacity Utilization in %ageDESCRIPTION @ 100% 70 80 90 100 100 100 100 100 100 100General Expenses- Telephone 5 4 4 5 5 5 5 5 5 5 5- Fax 2 1 2 2 2 2 2 2 2 2 2- Postage 1 1 1 1 1 1 1 1 1 1 1- Stationary 10 7 8 9 10 10 10 10 10 10 10- Travelling 8 6 6 7 8 8 8 8 8 8 8- Legal Expenses 2 1 2 2 2 2 2 2 2 2 2- Entertainment 15 11 12 14 15 15 15 15 15 15 15- Rents 100 70 80 90 100 100 100 100 100 100 100- Others 12 8 10 11 12 12 12 12 12 12 12 Sub total 109 124 140 155 155 155 155 155 155 155Selling Expenses- Advertising % of sale 0.13 6 7 8 9 9 9 9 9 9 9- Commision % 0.1 5 6 6 7 7 7 7 7 7 7- Discounts % of sales 0.1 5 6 6 7 7 7 7 7 7 7- Paking Material 0 0 0 0 0 0 0 0 0 0 0- Others 50 35 40 45 50 50 50 50 50 50 50 Sub total 51 58 66 73 73 73 73 73 73 73 Total 160 182 205 228 228 228 228 228 228 228.1
  24. 24. Financial Analysis 3- .Appendix-14 Working Capital Requirement Year 1 2 3 4 5 6 7 8 9 10 Period Capacity Utilization in %ageDESCRIPTION (Days) 70 80 90 100 100 100 100 100 100 100CURRENT ASSETS:Raw material imported 0 0 0 0 0 0 0 0 0 0 0Raw material Local 0 0 0 0 0 0 0 0 0 0 0Work in Process 0 0 0 0 0 0 0 0 0 0Packing Material 0 0 0 0 0 0 0 0 0 0 0Labour 0 0 0 0 0 0 0 0 0 0 0Utilities 30 90 101 112 123 123 123 123 123 123 123Factory Overheads 0 0 0 0 0 0 0 0 0 0 0Selling & Admin. Expenses 0 0 0 0 0 0 0 0 0 0 0Finished Goods Inventory 0 0 0 0 0 0 0 0 0 0 0Accounts Recievable 0 0 0 0 0 0 0 0 0 0 0Advances & Deposits 500 0 0 0 0 0 0 0 0 0Cash 500 500 500 500 500 500 500 500 500 500Sub Total 1090 601 612 623 623 623 623 623 623 623CURRENT LIABILITIES:Accounts Payable 30 0 0 0 0 0 0 0 0 0 0Short Term Borrowing 60 0 0 0 0 0 0 0 0 0 0@ % of stocksSub Total 0 0 0 0 0 0 0 0 0 0 Net Initial Working Capital 1090 601 612 623 623 623 623 623 623 623
  25. 25. Financial Analysis 3- .Appendix-16 LOAN REPAYMENT SCHEDULE Loan Type : Foreign Currency Total Loan Amount: 0 0 e33 Rate of Interest : 18 % 18 Repayment Period: 3.5 Year A. F = 27.66 9 Grace Period : 0.5 Year 1 Per Year Installments : 12 (half yearly) 2 Total Installments : 36 Installment Amount : 0 (including intrest during construction for half year) Total Amount to be Paid 0 Total Mark-up Amount 0 Rs. (000) Due Date Principal Paid Instal. of Balance Mark-up Installment Yearly Int. D. Cons Interest 1 0 0 0 0 0 0 2 0 0 0 0 0 0 0 3 0 0 0 0 0 0 4 0 0 0 0 0 0 0 5 0 0 0 0 0 0 6 0 0 0 0 0 0 0 7 0 0 0 0 0 0 8 0 0 0 0 0 0 0 9 0 0 0 0 0 0 10 0 0 0 0 0 0 0 11 0 0 0 0 0 0 12 0 0 0 0 0 0 0 13 0 0 0 0 0 0 14 0 0 0 0 0 0 0 15 0 0 0 0 0 0 16 0 0 0 0 0 0 0 17 18 19 20
  26. 26. Financial Analysis 3- .Appendix-17 LOAN REPAYMENT SCHEDULE Loan Type : LMM Total Loan Amount: 0 Rate of Interest : 8% Repayment Period: 9 Year A. F = 11.65 Grace Period : 1 Year Per Year Installments : 2 (half yearly) Total Installments : 16 Installment Amount : 0 (including intrest during construction for half year) Total Amount to be Paid 0 Total Mark-up Amount 0 Rs. (000) Due Date Principal Paid Instal. of Balance Mark-up Installment Yearly Int. D. Cons Interest 1 0 0 0 0 0 0 2 0 0 0 0 0 0 0 3 0 0 0 0 0 0 4 0 0 0 0 0 0 0 5 0 0 0 0 0 0 6 0 0 0 0 0 0 0 7 0 0 0 0 0 0 8 0 0 0 0 0 0 0 9 0 0 0 0 0 0 10 0 0 0 0 0 0 0 11 0 0 0 0 0 0 12 0 0 0 0 0 0 0 13 0 0 0 0 0 0 14 0 0 0 0 0 0 0 15 0 0 0 0 0 0 16 0 0 0 0 0 0 0 17 18 19 20
  27. 27. Financial Analysis 3- .Appendix-18 LOAN REPAYMENT SCHEDULE Loan Type : LCY Loan Total Loan Amount: 0 Rate of Interest : 8% Repayment Period: 9 Year A. F = 11.65 Grace Period : 1 Year Per Year Installments : 2 (half yearly) Total Installments : 16 Installment Amount : 0 (including intrest during construction for half year) Total Amount to be Paid 0 Total Mark-up Amount 0 Rs. (000) Due Date Principal Paid Instal. of Balance Mark-up Installment Yearly Int. D. Cons Interest 1 0 0 0 0 0 0 2 0 0 0 0 0 0 0 3 0 0 0 0 0 0 4 0 0 0 0 0 0 0 5 0 0 0 0 0 0 6 0 0 0 0 0 0 0 7 0 0 0 0 0 0 8 0 0 0 0 0 0 0 9 0 0 0 0 0 0 10 0 0 0 0 0 0 0 11 0 0 0 0 0 0 12 0 0 0 0 0 0 0 13 0 0 0 0 0 0 14 0 0 0 0 0 0 0 15 0 0 0 0 0 0 16 0 0 0 0 0 0 0 17 18 19 20
  28. 28. Financial Analysis 3- .Appendix-19 LOAN REPAYMENT SCHEDULE Loan Type : Total Loan Amount: 0 Rate of Interest : 4% Repayment Period: 8 Year A. F = 0 Grace Period : 1 Year Per Year Installments : 2 (half yearly) Total Installments : 0 Installment Amount : 0 (including intrest during construction for half year) Total Amount to be Paid 0 Total Mark-up Amount 0 Rs. (000) Due Date Principal Paid Instal. of Balance Mark-up Installment Yearly Int. D. Cons Interest 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20
  29. 29. Financial Analysis 3- . Table- 9 INTERNAL FINANCIAL RATE OF RETURN YEAR CAPITAL OPER. DEPREC- TAXES W.P.F NET CASH Discouted value OUTLAY PROFIT ATION FLOW @ % age 175 190 0 7121 -7121 -7121 -7121 1 1529 52 619 153 809 294 279 2 2008 52 813 201 1046 138 124 3 2485 52 1006 249 1282 62 53 4 2959 52 1198 296 1517 27 21 5 2875 52 1164 288 1475 9 7 6 2788 52 1129 279 1432 3 2 7 2698 52 1093 270 1388 1 1 8 2606 52 1055 261 1342 0 0 9 2509 52 1016 251 1294 0 0 10 2410 52 976 241 1245 0 0 S. Value 570 570 0 0 11 -6586.23 -6633.22 I.F.R.R = -1927.279 %
  30. 30. Financial Analysis 3- .Appendix-20 BENEFIT-COST RATIO * Discounted @ Opp. cost rate % 17 YEAR Project/Production Sales/ Net Discoun- Discoun- Discoun- Discounted value of Cost Benefits Cash ted Cost ted ted Net Discounted net cash flow Flow Benefits Cash Flow @ % age 20 21 0 7121 0 -7121 #N/A #N/A #N/A #N/A #N/A 1 3319 4900 1581 #N/A #N/A #N/A #N/A #N/A 2 3540 5600 2060 #N/A #N/A #N/A #N/A #N/A 3 3763 6300 2537 #N/A #N/A #N/A #N/A #N/A 4 3989 7000 3011 #N/A #N/A #N/A #N/A #N/A 5 4073 7000 2927 #N/A #N/A #N/A #N/A #N/A 6 4160 7000 2840 #N/A #N/A #N/A #N/A #N/A 7 4249 7000 2751 #N/A #N/A #N/A #N/A #N/A 8 4342 7000 2658 #N/A #N/A #N/A #N/A #N/A 9 4439 7000 2561 #N/A #N/A #N/A #N/A #N/A 10 4538 7000 2462 #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A BENEFIT COST RATIO = #N/A I.F.R.R. = #N/A %
  31. 31. Financial Analysis 3- . Table-8 PAYBACK PERIOD YEAR CAPITAL OPER. DEPREC- TAXES W.P.F NET CASH Payback Balance OUTLAY PROFIT ATION FLOW Years Net Cash Flow 0 7121 -7121 1 1529 52 619 153 809 1.000 -6312 2 2008 52 813 201 1046 1.000 -5266 3 2485 52 1006 249 1282 1.000 -3984 4 2959 52 1198 296 1517 1.000 -2467 5 2875 52 1164 288 1475 1.000 -992 6 2788 52 1129 279 1432 0.693 0 7 2698 52 1093 270 1388 0.000 0 8 2606 52 1055 261 1342 0.000 0 9 2509 52 1016 251 1294 0.000 0 10 2410 52 976 241 1245 0.000 0 S. Value 570 570 Payback Period = 5.693 Years >10
  32. 32. Financial Analysis 3- .Appendix-21 BENEFIT-COST RATIO * Discounted @ Inflation rate % 10 YEAR Project/Production Sales/ Net Discoun- Discoun- Discoun- Discounted value of Cost Benefits Cash ted Cost ted ted Net Discounted net cash flow Flow Benefits Cash Flow @ % age 20 21 0 7121 0 -7121 #N/A #N/A #N/A #N/A #N/A 1 3319 4900 1581 #N/A #N/A #N/A #N/A #N/A 2 3540 5600 2060 #N/A #N/A #N/A #N/A #N/A 3 3763 6300 2537 #N/A #N/A #N/A #N/A #N/A 4 3989 7000 3011 #N/A #N/A #N/A #N/A #N/A 5 4073 7000 2927 #N/A #N/A #N/A #N/A #N/A 6 4160 7000 2840 #N/A #N/A #N/A #N/A #N/A 7 4249 7000 2751 #N/A #N/A #N/A #N/A #N/A 8 4342 7000 2658 #N/A #N/A #N/A #N/A #N/A 9 4439 7000 2561 #N/A #N/A #N/A #N/A #N/A 10 4538 7000 2462 #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A BENEFIT COST RATIO = #N/A I.F.R.R. = #N/A %
  33. 33. Financial Analysis 3- .Table-7 BREAKE-EVEN ANALYSIS @ 100 % Production Capacity Fixed Variable Total DESCRIPTION Cost Cost Cost - Raw Material 0 0 - Catalyst 0 0 - Wages & Salaries 0 0 - Utilities 140.4 1212 1352 - Furnace /Vehicle Oil 0 0 - Stores & Spares 0 0 0 - Repair & Maintinance 0 0 0 - Packing Material 0 0 - Depreciation 52 52 - Manufacturing Overhead 10 4 14 - Admin Salaries 2479 2479 - General Expenses 62 93 155 - Selling, Marketing Expense 4 69 73 Interest On Loans: - FCY Loan 0 0 - LMM Loan 0 0 - LCY loan 0 0 - Short Term Loan 0 0 - Bridge Financing 0 0 - Debenture 0 0 W.P. Fund 288 288 Tax Provision 1164 1164 Total 4198 1378 5577 Sales = 7000 Variable Cost = 1378 Contrib. Margin = 5622 Breake-even Point (% age of Capacity Utilization) = 74.7 %
  34. 34. Financial Analysis 3- .
  35. 35. Financial Analysis 3- .

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