Project ReportIBLOCK CAPITALTOTALRs in lacs1LAND & BUILDINGLand ( 10 Bighas )30.00Land DevelopmentFactory Shed includingOffice Building, LaboratoryGuard Room, Generator Room20.00Boundary Wall, Gate & Deep Tube WellSub totalA50.002PLANT & MACHINERIESHopperFeederJaw Crusher255.94ConveyorVibrating ScreenElectrical Control PanelSub totalB255.943OTHER ASSETS & ACCESSORIESElectrical Connection & Fittings35.00Furniture & Fittings incl.Office Equipments1.20Dumper & Payloader60.00Office Vehicles and Motor Cycles10.20Pollution Control Equipment2.60Sub totalC74.004PREL & PREOPERATIVE EXPENSESPrel.,Preop.,Know how and Other Exp0.22Contingencies @ 1 % of each cost element3.80Sub totalD4.02ATOTAL FIXED ASSETS383.96Add: Margin Money for W.C.E4.23BTOTAL BLOCK CAPITAL388.18Add: W.C. less Margin MoneyF12.68CTOTAL PROJECT COST400.86IICOST OF PROJECTLand and BuildingA50.00Plant and MachineriesB255.94Other Assets & AccessoriesC74.00Prel & Preoperartive ExpensesD4.02TOTAL FIXED ASSETS383.96WORKING CAPITAL16.90Reqd /mthAmountTotalRaw Material150000015.00Other Material1901001.90TOTAL PROJECT COST400.86IIIMEANS OF FINANCEPromoter's Contribution99.86Loan from Institute288.00Unsecured Loan0.00Cash Credit13.00MEANS OF FINANCE400.86Cost of FinanceIntt %LOANTerm (yrs)InstalmentLoan from Institute13.75288.003.0096.00Cash Credit13.7513.00N/AN/A301.00IVMonthly Expenses(At 100% capacity utilisation)IVARAW MATERIALQuantity requirement chartTotalQuantityRateQuantityValue inRs in lacsfor theinfor theRupeesyearRupeesmonthper month1234Stone Bolders (Chelly)MT720000.00100600006000000Total Requirement10060000600000060.00Av.RateIVBMAN POWERSALARYPOSTRATENos.SALARYRs in lacsManager and Supervisor10000220000Machineman, Drivers and Skilled Workers800018144000Semiskilled Workers6000424000Unskilled Workers35002484000Office Staffs4000520000Security Guards5000945000TOTAL62337000Add : Perks @ 15%50550TOTAL3875503.88IVCDIRECT EXPENSESQuantity requirement chartQuantityTotalRatefor the mthValue inRs in lacsinRupeesRupeesper month1234Electricity (438 KW x 8 hrs x 25 days x Rs 4/- )487600350400Fuel for Payloader @ 100 lts per day37250092500Fuel for Dumpers @ 300 lts per day377500277500Mobile & Lubricants10020020000Other Utilities, Tools etc20000Total Requirement7604007.60IVDADMINISTRATIVE EXPENSESAnnualMonthlyConsumable Stores24000020000Lease Rent, Rates and Taxes660005500Repairs & Maintenance60000050000Telephone & Postage960008000Travelling & Allowance600005000Sales Promotion & Advertisement24000020000Consultancy & Expert Fees600005000Miscellaneous Expenses24000020000-including Staff welfare, Safety wears,insurance and Office ExpensesTOTAL16020001335001.34IVTOTAL EXPENSES PER MONTHARAW MATERIAL6000000BMAN POWER387550CDIRECT EXPENSES760400DADMINISTRATIVE EXPENSES133500728145072.81CAPACITY UTILISATION WISE WORKING CAPITAL REQUIREMENTYEAR1st2nd3rd4th5thCapacity Utilisation1008090100100100RAW MATERIALaRaw Material Requirement720000576000648000720000720000720000Balance b/fMT012000135001500015000Quantity PurchasedMT588000649500721500720000720000Used for productionMT576000648000720000720000720000Balance c/fMT1200013500150001500015000Value of InputsRs in lacsUsed576648720720720Others00000TOTAL576648720720720Raw Material c/fSchedule1214151515Other Material1 month00000Work in Progress00000Finished Goods00000Stock C/f01214151515VPROFITABILITY STATEMENT1st2nd3rd4th5thCapacity Utilisation100.0080.0090.00100.00100.00100.00Annual Production MT720000576000648000720000720000720000Annual Production MT000000TOTAL720000576000648000720000720000720000INCOMEInitial1st2nd3rd4th5thSales0.001382.401555.201728.001728.001728.00Opening Stock0.000.0012.0013.5015.0015.00Purchases0.00588.00649.50721.50720.00720.00Closing Stock0.0012.0013.5015.0015.0015.00Raw Material Consumed0.00576.00648.00720.00720.00720.00FixedRECURRING EXPENSE1st2nd3rd4th5thCost %Salary & Wages46.5146.5148.8351.1653.4855.8140Raw Material Consumed720.00576.00648.00720.00720.00720.000Direct Expenses91.2578.4784.8691.2591.2591.2530DIRECT COST OF PRODUCTION857.75700.98781.69862.40864.73867.06Administrative Exp16.0215.0615.5416.0216.0216.0270Interest on Loan41.3934.7921.598.391.79100Depr & W/Offs74.6957.8345.1036.1328.59100TOTAL EXPS0.00832.11889.85945.11925.27913.46NET PROFIT BEFORE TAX0.00550.29665.35782.89802.73814.54Less Income Tax0.00165.09199.61234.87240.82244.36NET PROFIT AFTER TAX0.00385.20465.75548.02561.91570.18VICASH FLOW STATEMENT1st2nd3rd4th5thNET PROFIT AFTER TAX0.00385.20465.75548.02561.91570.18ADD: Depr & W/Offs0.0074.6957.8345.1036.1328.59Less Repayment of TL0.000.0096.0096.0096.000.00Less Drawings0.00116.00140.00164.00169.00171.00Total Cash Inflow0.00343.89287.58333.12333.04427.77Promoters Contr.99.860.000.000.000.000.00Increase in S/Creditors0.000.000.000.000.000.00Secured Loan301.000.000.000.000.000.00TOTAL INFLOW400.86343.89287.58333.12333.04427.77Increase in F.Asset383.960.000.000.503.000.50Investments0.00150.00110.00200.00350.00410.00Increase in Stock0.0012.001.501.500.000.00Increase in S/Debtors0.0028.803.6021.600.000.00TOTAL OUTFLOW383.96190.80115.10223.60353.00410.50Net increase in Cash16.90153.09172.48109.52-19.9617.27NET PROFIT BEFORE TAX0.00550.29665.35782.89802.73814.54RETURN ON SALES (%)0.0039.8142.7845.3146.4547.14(Profit before tax)RETURN ON INVESTMENTS (%)0.00137.28165.98195.30200.25203.20(Profit before tax)NET CASH and OTHER BALANCEBalance b/f0.0016.90169.99342.46451.98432.03Addition during the year16.90153.09172.48109.52-19.9617.27Balance c/f16.90169.99342.46451.98432.03449.30Stock in trade0.0012.0013.5015.0015.0015.00Sundry Debtors0.0028.8032.4054.0054.0054.00Cash Balance16.90169.99342.46451.98432.03449.30WORKING NOTES1SUNDRY DEBTORSPeriod1 mth1 mth1.5 mths1.5 mths1.5 mthsSales1382.401555.201728.001728.001728.00Cash Sales0.751036.801166.401296.001296.001296.00Credit Sales0.25345.60388.80432.00432.00432.00Debtors28.8032.4054.0054.0054.002LOAN DETAILSLoan Yr1st2nd3rd4th5thInterest on Term LoanInterest Rate13.7513.7513.7513.7513.7513.75Balance b/f0.00288.00288.00192.0096.000.00Addition288.000.000.000.000.000.00Add Interest0.0039.6033.0019.806.600.00Less Repayment0.000.0096.0096.0096.000.00Less Interest Repaid0.0039.6033.0019.806.600.00Balance c/f288.00288.00192.0096.000.000.00Cash CreditInterest Rate13.7513.7513.7513.7513.7513.75Balance b/f0.0013.0013.0013.0013.0013.00Addition13.000.000.000.000.000.00Add Interest0.001.791.791.791.791.79Less Interest Repaid0.001.791.791.791.791.79Balance c/f13.0013.0013.0013.0013.0013.00SUMMARY OF LOANSTotal Interest0.0041.3934.7921.598.391.79Total Instalments0.000.0096.0096.0096.000.00Total Loan C/f301.00301.00205.00109.0013.0013.00Term Loan288.00288.00192.0096.000.000.00Cash Credit13.0013.0013.0013.0013.0013.003TAX COMPUTATIONNet Profit / Loss550.29665.35782.89802.73814.54Tax on above165.09199.61234.87240.82244.364Depreciation on :-LAND & BUILDINGWDV B/f50.0047.5045.1342.8740.73Addition0.000.000.000.000.00@ 05% W.D.V.Depr.2.502.382.262.142.04WDV C/f47.5045.1342.8740.7338.69PLANT & MACHINERIESWDV B/f255.94191.96143.97107.9783.23Addition0.000.000.003.000.00@ 25% W.D.V.Depr.63.9947.9935.9927.7420.81WDV C/f191.96143.97107.9783.2362.42OTHER ASSETS & ACCESSORIESWDV B/f74.0066.6059.9454.4048.96Addition0.000.000.500.000.50@ 10% W.D.V.Depr.7.406.666.045.444.95WDV C/f66.6059.9454.4048.9644.51Gross Block379.94379.94380.44383.44383.94Depreciation73.89130.91175.20210.53238.32Net Block306.06249.03205.24172.91145.62Prel.,Preop.,Know how and Other ExpB/f0.220.180.130.090.04Addition0.000.000.000.000.00@ 20% St.LineW/off0.040.040.040.040.04C/f0.180.130.090.04-0.00ContingenciesB/f3.803.042.281.520.76Addition0.000.000.000.000.00@ 20% St.LineW/off0.760.760.760.760.76C/f3.042.281.520.760.00Depreciation & W/off74.6957.8345.1036.1328.59VIIBALANCE SHEET AS AT1st Year2nd Year3rd Year4th Year5th YearLIABILITIES1CAPITAL b/f99.8699.86369.06694.811078.831471.74Add:Profit (-Tax)0.00385.20465.75548.02561.91570.18Less:Drawings0.00116.00140.00164.00169.00171.00Capital c/f99.86369.06694.811078.831471.741870.932Secured Loan288.00288.00192.0096.000.000.003CURRENT LIABILITIESSundry Creditors0.000.000.000.000.000.00Cash Credit13.0013.0013.0013.0013.0013.00TOTAL400.86670.06899.811187.831484.741883.93ASSETS1FIXED ASSETSLAND & BUILDING50.0047.5045.1342.8740.7338.69PLANT & MACHINERIES255.94191.96143.97107.9783.2362.42OTHER ASSETS & ACCESSORIES74.0066.6059.9454.4048.9644.51NET BLOCK379.94306.06249.03205.24172.91145.622INVESTMENTS0.00150.00260.00460.00810.001220.003CURRENT ASSETSStock in trade0.0012.0013.5015.0015.0015.00Sundry Debtors0.0028.8032.4054.0054.0054.00Cash Balance16.90169.99342.46451.98432.03449.304PREL. & PREOPERATIVEPrel.,Preop.,Know how and Other Exp0.220.180.130.090.04-0.00Contingencies3.803.042.281.520.760.00TOTAL400.86670.06899.811187.831484.741883.93EXPECTED PRODUCTION AND SALES AND OTHER DIRECT EXPENSES5SALES (At 100% Capacity)DailyMonthlyAnnualProduction in MTChips2400600007200000001st Year2nd Year3rd Year4th Year5th YearCapacity Utilisation100.0080.0090.00100.00100.00100.00ASTONE CHIPS720000576000648000720000720000720000Annual Production MT720000576000648000720000720000720000Sale Price per MT240.00240.00240.00240.00240.00240.00Sales in Amount (lacs)1728.001382.401555.201728.001728.001728.00B0.000.000.000.000.000.00Annual Production MT0.000.000.000.000.000.00Sale Price per MT0.000.000.000.000.000.00Sales in Amount (lacs)0.000.000.000.000.000.00Total Annually (Rs in lacs)1728.001382.401555.201728.001728.001728.006Purchases & Direct ExpensesValue in RsTotal Annually720.00576.00648.00720.00720.00720.007SALARY1st Year2nd Year3rd Year4th Year5th YearPOSTSALARYManager and Supervisor1000022222Machineman, Drivers and Skilled Workers80001818181818Semiskilled Workers600044444Unskilled Workers35002424242424Office Staffs400055555Security Guards500099999TOTAL36500.0062.0062.0062.0062.0062.00MONTHLY SALARYRs in lacs3.373.373.373.373.37Add:Increments @ 5%do0.000.170.340.510.67YEARLY SALARYdo40.4442.4644.4846.5148.53Add : Bonus & Medicaldo4.044.254.454.654.85do44.4846.7148.9351.1653.38Add : Benefitsdo2.022.122.222.332.43TOTALdo46.5148.8351.1653.4855.81Initial year office staff shall be subsequently promoted to look after sales and accounts.VIIIBreak Even Anaylsis ::Calculation of Fixed Cost :-1st2nd3rd4th5th% ofTotal CostRECURRING EXPENSESalary & Wages18.6019.5320.4621.3922.3240Raw Material0.000.000.000.000.000Direct Expenses27.3727.3727.3727.3727.3730Administrative Exp11.2111.2111.2111.2111.2170Interest on Loan41.3934.7921.598.391.79100Depr & W/Offs74.6957.8345.1036.1328.59100Fixed ExpensesA173.27150.74125.73104.5091.29Total ExpensesB832.11889.85945.11925.27913.46Variable ExpensesC=(B-A)658.85739.11819.37820.77822.16SalesD1382.401555.201728.001728.001728.00ContributionE=(D-C)723.55816.09908.63907.23905.84Contribution/MTRs125.62125.94126.20126.00125.81Break Even PointMT137933.14119689.0299632.4282933.0572563.32Break Even SalesRs in lacs331.04287.25239.12199.04174.15Break Even PercentagePercent23.9518.4713.8411.5210.08

&LProject Report 0f &F&R&A

CMA DataYear1st2nd3rd4th5thGROSS INCOMECapacity Utilisation80.0090.00100.00100.00100.00Sales Domestic1,382.401,555.201,728.001,728.001,728.00Percentage Increase12.5011.110.00.0Other Income0.00.00.00.0Sub-total0.00.00.00.0TOTAL1,382.401,555.201,728.001,728.001,728.00COST OF SALESPurchase588.00649.50721.50720.00720.00Other Trading124.98133.69142.40144.73147.06Sub-total712.98783.19863.90864.73867.06Add Opening Stock0.012.0013.5015.0015.00Sub-total712.98795.19877.41879.73882.06Less Closing Stock12.0013.5015.0015.0015.00Sub-total700.98781.69862.40864.73867.06SELLING,GENERAL,ADM EXP15.0615.5416.0216.0216.02OPERATING PROFIT666.36757.97849.58847.25844.92Interest41.3934.7921.598.391.79Depreciation74.6957.8345.1036.1328.59OPERATING PROFIT after I & D550.29665.35782.89802.73814.54add Other Non operating0.00.00.00.00.0less Other non oper.exp0.00.00.00.00.0NET of Non Operating0.00.00.00.00.0Profit before tax550.29665.35782.89802.73814.54Partners Salary0.00.00.00.00.0Interest on Capital0.00.00.00.00.0Profit subject to tax550.29665.35782.89802.73814.54Tax165.09199.61234.87240.82244.36NET PROFIT385.20465.75548.02561.91570.18Drawing116.00140.00164.00169.00171.00Retained Profit269.20325.75384.02392.91399.18Percentage of retained profit69.8969.9470.0769.9270.01BALANCE SHEET ANALYSISShort Term Borrowing13.0013.0013.0013.0013.00Others0.00.00.00.0Sundry Creditors0.00.00.00.00.0Advance from Customers0.00.00.00.00.0Sub Total0.00.00.00.00.0CURRENT LIABILITIES13.0013.0013.0013.0013.00TERM LOAN288.00192.0096.000.000.00Outside Liabilities301.00205.00109.0013.0013.00NET WORTHCapital369.06694.811,078.831,471.741,870.93NET WORTH369.06694.811,078.831,471.741,870.93TOTAL LIABILITIES670.06899.811,187.831,484.741,883.93Cash and Bank169.99342.46451.98432.03449.30Investment150.00260.00460.00810.001,220.00Receivables28.8032.4054.0054.0054.00Stock12.0013.5015.0015.0015.00Advance to Suppliers0.00.00.00.00.0Others Security as advance0.00.00.00.00.0Others Tax Refundable0.00.00.00.00.0CURRENT ASSETS360.79648.36980.991,311.031,738.30Gross Bock379.94379.94380.44383.44383.94Depreciation73.89130.91175.20210.53238.32Net Block306.06249.03205.24172.91145.62Security Deposit0.00.00.00.00.0Intangible Assets3.222.411.610.800.00TOTAL ASSETS670.06899.811,187.831,484.741,883.93Diff of Liab to Assets0.00.00.00.00.0Tangible Net Worth369.06694.811,078.831,471.741,870.93Net Working Capital(34-10)347.79635.36967.991,298.031,725.30(17+24)-(37+41+42)347.79635.36967.991,298.031,725.30CURRENT RATIO27.7549.8775.46100.85133.72Outsd Liab./ Tangible Net Worth0.820.300.100.010.01

&L&F&C&A&R&L

AnalysisYEAR1st Year2nd Year3rd Year4th Year5th Year1Capital369.06694.811,078.831,471.741,870.932Reserves & Surplus0.00.00.00.00.03Intangible3.222.411.610.800.004Tangible365.84692.401,077.221,470.941,870.935Term Loan288.00192.0096.000.000.006Other Term Loan0.00.00.00.00.07Unsecured Loan0.00.00.00.00.08Total Term Liabilities288.00192.0096.000.000.009Capital Employed653.84884.401,173.221,470.941,870.9310Net Block306.06249.03205.24172.91145.6211Investment in allied0.00.00.00.00.012Investment in Others150.00260.00460.00810.001,220.0013Drs>6 mths0.00.00.00.00.014Other Non C Assets0.00.00.00.00.015Total Non Current Ast150.00260.00460.00810.001,220.0016Inventory12.0013.5015.0015.0015.0017Drs