- The document provides details on starting a street food business selling pani puri and other snacks at Juhu Beach in Mumbai. - It includes information on the shop deposit, rent, licenses, staff salaries, equipment costs, daily inventory and expenses, projected monthly and annual sales figures, and projected profits. - Based on the estimates, the business would take 4 months to start earning a profit each month after initially operating at a loss for the first 3 months as it covers initial investment costs and builds customer base.

3. NO. OF OWNER’S >
4
LOCATION OF THE SHOP >
AT JUHU BEACH , SANTACRUZ (WEST)
WORKING HOURS >
4.00 PM TO 10.00 PM

4. SHOP DEPOSIT > RS. 2,50,000
MONTHLY RENT > RS. 25,000
LICENCE > RS. 12,000 (FOR 3 YEARS)
INTERIOR DESIGNING > RS. 15,000 ( SUCH
AS…FURNITURE, PAINTING, ELECTRICAL WORK
etc….)
SALARIES > 1 COOK = RS. 5,000 P.M.
> 2 WAITER = RS. 3,500 * 2 = RS. 7000 P.M.
> 1 WASHER = RS. 3,000 P.M.

5.  REFRIGERATOR > RS. 8,000
 GAS STOVE > RS. 1,500
 GRIDDLE (TAVA) > RS. 1,200
 SMASHER > RS. 200
 MIXER > RS. 2,000
 STEEL PLATES > ( 50 PIECES X RS.25 P.P.) = RS. 1,250
 SPOON > ( 50 PIECES X RS. 5 P.P.) = RS. 250
 FAN > RS. 350
 JUG & GLASSES > ( 2 JUGS X RS. 50) = RS. 100
( 20 GLASSES X RS. 20 P.G.) = RS. 400
 SMALL CONTAINER’S ( FOR VARIOUS SPICES) >
( 10 PIECES X RS. 25 P.P.) = RS.250
 GAS LIGHTER > RS. 100 etc………
total fixed cost of Equipments is > RS. 15,600

6. COMMODITIES
QUANTITY
RATE
AMOUNT
SALT
2 KG.
RS. 12
RS. 24
CORIENDER
LEAVES
8
BUNCHES
RS.10
RS. 80
MINT LEAVES
2
BUNCHES
RS. 8
RS. 16
GREEN CHILLY
2 KG.
RS. 60
RS. 120
ONION
10 KG.
RS. 16
RS. 160
PATATOES
15 KG.
RS. 24
RS. 360
YELLOW PEAS
5 KG.
RS. 60
RS. 300
PURIES
10 PCKT.
RS.60
RS. 600
FLAT PURIES
5 PCKT.
RS.40
RS.200
SEV
6 PCKT.
RS.80
RS.480
 CONTINUES………..

7. COMMODITIES
QUANTITY
RATE
AMOUNT
TAMARIND (IMLI)
3 KG.
RS. 40
RS. 120
CHAAT MASALA
10 PCKT.
RS. 35(100 GRAMS)
RS. 350
RED CHILLY POWDER
2 PCKT.
RS. 30(100 GRAMS)
RS. 60
PUFFED RICE
5 KG.
RS. 120
RS. 600
TOMATO
12 KG.
RS. 30
RS. 360
GARAM MASALA
3 PCKT.
RS. 30
RS. 90
LEMON
70 PIECES
RS. 2
RS. 140
JAGGARY
2 KG.
RS. 50
RS. 100
CUMIN SEED POWDER
3 PCKT.
RS. 25
RS. 75
GARLIC PASTE
2 PCKT.
RS.15
RS. 30
PAPER PLATE
250 PLATES
RS. 2
RS. 500
DAHI
1 KG.
RS. 70
RS. 70
TURMERIC (HALDI)
1 PCKT.
RS. 40
RS. 40
TOTAL DAILY EXPENSE > RS. 4,875

8. DAILY
COST
MONTHLY COST
YEARLY COST
RS. 4,875
RS. 4,875 * 30 =
RS.1,46,250
RS. 1,46,250 * 12 =
RS. 17,55,000
 TOTAL DAILY COST OF ALL VARIABLE’S (RAW MATERIAL’S) IS > RS. 4,875
 DAILY AVERAGE SALE OF ALL ITEMS ( PANI PURI, BHEL PURI, SEV PURI, DAHI
PURI, RAGADA PETTIES ) IS > 250 NOS.
== DAILY COST / NO. OF PLATES SOLD (DAILY)
== RS. 19.5 ( ACTUAL AVERAGE PRICE OF PER PLATE WITHOUT PROFIT).
 BASED ON THIS AVERAGE PRICE WE CALCULATE OUR SELLING PRICE.

SELLING PRICE == AVERAGE PRICE + PROFIT

9. ITEMS
ACTUAL PRICE
SELLING PRICE
PANI PURI
RS. 20
RS.30
BHEL PURI
RS. 22
RS.32
SEV PURI
RS. 22
RS.32
DAHI PURI
RS. 25
RS.38
RAGADA
PETTIES
RS. 24
RS.35

10. ITEMS
AVERAGE ACTUAL SELLING
NO.
RATE
RATE
OF PLATE
SOLD
ACTL.
PRICE
SALES
SELLING
PRICE
SALES
PROFIT=
SELLING PRICE
SALES –
ACTUAL PRICE
SALES
PANI PURI
70
20
30
1,400
2,100
2,100-1,400 =700
BHEL PURI
50
22
32
1,100
1,600
1,600-1,100 =500
SEV PURI
50
22
32
1,100
1,600
1,600-1,100 =500
DAHI PURI
40
25
38
1,000
1,520
1,520-1,000 =520
RAGADA
PETTIES
40
24
35
960
1,400
1,400-960 = 440
TOTAL
SALES
250
5,560
8,220
2,660

11. ITEMS
MON. NO. ACTUAL SELLING
OF PLATE
RATE
RATE
SOLD
(DAILY *
30)
ACTUA
L
PRICE
SALES
SELLING
PRICE
SALES
PROFIT=
SELLING PRICE
SALES –
ACTUAL PRICE
SALES
PANI PURI
2,100
20
30
42,000
63,000
63,000-42,000
=21,000
BHEL PURI
1,500
22
32
33,000
48,000
48,000-33,000
=15,000
SEV PURI
1,500
22
32
33,000
48,000
48,000-33,000
=15,000
DAHI PURI
1,200
25
38
30,000
45,600
45,600-30,000
=15,600
RAGADA
PETTIES
1,200
24
35
28,800
42,000
42,000-28,800 =
13,200
TOTAL
SALES
7,500
166800 246600
79,800

12. ITEMS
ANN. NO. ACTUAL SELLINOF PLATE
RATE
G
SOLD
RATE
(MONTH *
12)
ACTUAL
PRICE
SALES
SELLING
PRICE
SALES
PROFIT=
SELLING PRICE
SALES –
ACTUAL PRICE
SALES
PANI PURI
25,200
20
30
5,04000
7,56000
756000-504000
=252000
BHEL PURI
18,000
22
32
3,96000
5,76000
576000-396000
=180000
SEV PURI
18,000
22
32
3,96000
5,76000
576000-396000
=180000
DAHI PURI
14,400
25
38
3,60000
5,47200
547200-360000
=187200
RAGADA
PETTIES
14,400
24
35
3,45600
5,04000
504000-345600
= 158400
TOTAL
SALES
90,000
2001600 2959200
9,57600

13. DR.
PROFIT AND LOSS A/C FOR A YEAR
PARTICULAR’S
AMOUNT
PARTICULAR’S
1. TO DEPOSIT
2,50,000 1. BY SELLING PRICE:
2. TO RENT (25,000 * 12)
3,00,000
i) Pani puri(for a year)
3. TO BMC LICENCE ( FOR
4,000
ii) Bhel puri(for a year)
3
YEARS)
iii) Sev puri(for a year)
(12,000/3)
1,80,000
iv) Dahi puri(for a year)
4.
v) Ragada petties(year)
WAGES(5000+7000+300
15,000
0= 15,000 *12)
15,600
5. TO INTERIOR
6,000
DESIGNING
6. TO FIXED COST OF
3,000
EQUIP.
17,55,000
7. TO ELECTRICITY BILL
(500 *12)
8. TO MISC. EXPENSE
25,28,600
(250* 12)
9. TO YEARLY VARIABLE
COST
(4,875 * 30 * 12)
4,30,600
29,59,200
CR.
AMOUNT
7,56,000
5,76,000
5,76,000
5,47,200
5,04,000
29,59,200

14. WE GET THE PROFIT FOR A YEAR IS RS. 4,30,600
SO, MONTHLY PROFIT IS = 4,30,600/12
= RS. 35,883
MONTHLY VARIABLE COST (GIVEN) = RS. 1,46,250
MONTHLY PROFIT = RS.35,883
SO ,,, IN 1st MONTH = 35,883 – 1,46,250 = RS.1,10,367 ( IN LOSS )
IN 2nd MONTH = 35,883 – 1,10,367 = RS. 74,484 ( IN LOSS )
IN 3rd MONTH = 35,883 – 74,484 = RS. 38,601 ( IN LOSS )
IN 4th MONTH = 35,883 – 38,601 = RS. 2,718 ( IN LOSS )
IN 5th MONTH = 35,883 – 2,718 = RS. 33,165 (IN PROFIT )
THIS MEANS THAT FROM 5th MONTH THE BUSINESS STARTS EARNING
PROFIT.

15. PARTICULAR’S
AMOUNT
CAPITAL
AMOUNT
2,50,000
EXPENSES:
RENT
25,000 * 12
3,00,000
WAGES
15,000 * 12
1,80,000
WATER BILL
250 * 12
3,000
ELECTRICITY BILL
500 * 12
6,000
MISC. BILL
300 * 12
3,600
TOTAL EXPENSE
7,42,600
CONTINUES……

16. PARTICULAR’S
AMOUNT
AMOUNT
PANI PURI
25,200 * 20
5,04,000
BHEL PURI
18,000 * 22
3,96,000
SEV PURI
18,000 * 22
3,96,000
DAHI PURI
14,400 * 25
3,60,000
RAGADA PETTIES
14,400 * 24
3,45,600
COST OF GOODS SOLD:
TOTAL COGS
20,01,600

17. PARTICULAR’S
AMOUNT
AMOUNT
PANI PURI
25,200 * 30
7,56,000
BHEL PURI
18,000 * 32
5,76,000
SEV PURI
18,000 * 32
5,76,000
DAHI PURI
14,400 * 38
5,47,200
RAGADA PETTIES
14,400 * 35
5,04,000
SELLING PRICE :
TOTAL SALES
NET PROFIT :
29,59,200
SALES - COGS = 29,59,200 – 20,01,600
= 9,57,600

18.  WE INVESTED A CAPITAL OF RS. 2,50,000
 THE YEARLY TOTAL VARIABLE COST IS RS. 7,42,600
 THEREFORE, THE MONTHLY VARIABLE COST IS = 7,42,600/12
= RS.61,883
 TOTAL COST FOR 1st MONTH IS = 2,50,000 + 61,883
= RS.3,11,833
SINCE,
 THE PROFIT FOR 1st MONTH IS = YEARLY PROFIT/12
= 9,57,600 /12
= RS. 79,800
SO, IN 1st MONTH = PROFIT – COST = 79,800 – 3,11,833 = 2,32,033
IN 2nd MONTH = 79,800 – 2,32,033 = RS.1,52,233 ( IN LOSS )
IN 3rd MONTH = 79,800 – 1,52,233 = RS.72,433 ( IN LOSS )
IN 4th MONTH = 79,800 – 72,433 = RS.7,367 ( IN PROFIT )
THIS MEANS THAT , AFTER 4 MONTH’S THE BUSINESS START’S
EARNING PROFIT.