Bdp Financial Final Part

8/18/2019 Bdp Financial Final Part

1/14

ANNUX 1INITIAL COST STRUCTURE

Initial Investment

Particulars Amounts

Motor bike 250,000

Delivery Van 1,250,000

Total Vehicle 1,!!,!!!

Cow Shed & Office 60,000

Co!"o#ndin$ %0,000

O""ice Structure # $ittin%s &!!,!!!

$urniture 1!!,!!!

E'ui(ments

ater 'ank 50,000

(ra)) C#tter 0,000

ater *i"e 'ank ,000

Defree+e %0,000

'ele"hone one Set- 10,000

.l#!ini#! .ce))orie) & Other) 110,000

'ank Stand 10,000

Total )*+,!!!

Co -*!!!!.1/ 1,)!!,!!!

Total lon% Term Investment +,&*+,!!!

O(eratin% Ca(ital - Pre O(eratin% E0(enses/

/n)#rance *re!i#! 0,000

e$al and e$i)tration 3"en)e) 24,000

ent De"o)it) 0,000

.dverti)in$ and *ro!otion 40,000Mi)cellaneo#) 3"en)e) 100,000

Total O(eratin% Ca(ital )*,!!!

Total Initial Cost 2,!1,!!!

Source o" $inancin%

oan fro! ank & inancial /n)tit#tion 2,45,%00

Share Ca"ital 1,215,00

Total $un3 Availa4le 2,!1,!!!

Calculation o" 5or6in% Ca(ital Re'uirement .cco#nt eceivable 17,15

.cco#nt *ayable 84,%05-

/nventorie) 76,425

O"eratin$ 3"en)e) 14,624

5or6in% Ca(ital Re'uirement +&1,!+

Short 'er! oan 257,%88

9#ity 111,17


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ANNUX 1INITIAL COST STRUCTURE

'otal 9#ity e9#ire!ent 1,26,617


3/14

ANNUX )

7anstola Co $irm Pvt8Lt3

Purunchour 9as6i

Pro:ecte3 Income Statement

Particulars ;ear 1 ;ear ) ;ear + ;ear 2 ;ear

Sale) ,70,000 ,%27,000 8,101,700 8,512,070 8,76,277

e)): Co)t of Sale) 4 572,5%5 %84,654 42,52 705,4%6 74%,24%


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ANNUX +


Purunchour 9as6i

Pro:ecte3 7alance Sheet

Particulars ;ear ! ;ear 1 ;ear ) ;ear + ;ear 2 ;ear

Non?Current Assets

ive Stock Cow)- 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000

i3ed .))et) net- 1 2,54,000 2,152,250 1,46%,144 1,624,%81 1,824,244 1,254,782

*re O"eratin$ 3"en)e) net- 264,000 218,800 160,400 10%,200 5,600 ;

Total Non?Current Assets 2,!1,!!! +,,! +,))&,=** ),=+,=21 ),*1,*** ),2*,=2)

Current Assets

Ca)h and ank 2 111,17 657,556 746,60% 1,608,%%1 2,186,742 2,%%%,68%

/nventorie) ; 76,425 106,504 11%,154 124,4%8 181,%61

.cco#nt eceivable) 8 ; 17,15 15,28% 164,5%1 145,824 20,7%1

Total Current Assets 111,+1= *=,=& 1,)2,+1 1,*=!,!1 ),21,)* +,1)+,+&=

Total@ 2,1),+1= 2,2),+2& 2,2&2,+2= 2,*),221 ,12+,1&+ ,*),+)1

E'uit # Lia4ilities

E'uit

Share Ca"ital 5 1,26,617 1,26,617 1,26,617 1,26,617 1,26,617 1,26,617

e)erve & S#r"l#) 6 816,251 1,158,148 1,677,016 2,48,804 ,147,7%8

Total E'uit 1,+),1= 1,&2),*&! ),2*!,*!+ +,!),+ +,&11,!)& 2,1,=+

*ro"o)ed Dividend 86,250 41,77 885,%%2 645,71 748,541

2,)! *1,==+ 22,&&) *,+=1 =*2,*1

on$ 'er! orrowin$) 2,45,%00 2,68,%%4 1,450,020 1,24%,8% 6%2,277 ;

),*+,&!! ),+2,&&* 1,*!,!)! 1,)*&,+2& &),)== ?

Current Lia4ilities

Short 'er! orrowin$) 257,%88 ; ;


5/14

ANNUX 2


Purunchour 9as6i

Pro:ecte3 Cash $lo Statement

Particulars ;ear ! ;ear 1 ;ear )

A8Cash $lo $rom O(eratin% Activities

=et *rofit>o))- after 'a3 862,501 417,725 .dd: riteoff of *re O"eratin$ 3"en)e) 5,600 5,600

.dd?/ntere)t 3"en)e) 27,618 22,1%5

.dd: De"reciation 80,%50 245,06

Net Cash $lo 7e"ore Chan%es in 5or6in% Ca(ital ? 1,1*,2 1,+=!,&+

/ncrea)e- > Decrea)e in eceivable) 17,15- 1,72-

/ncrea)e- > Decrea)e in /nventorie) 76,425- 7,64-

/ncrea)e> Decrea)e- in .cco#nt *ayable) 84,%05 12,427

Net Cash $lo $rom O(eratin% Activities ? ===,!+! 1,+&=,=&*

78Cash $lo $rom Investin% Activities

*#rcha)e of Cow) 1,200,000-

*#rcha)e of i3ed .))et) 2,54,000-

*re ; O"eratin$ 3"en)e) 264,000-

Net Cash $lo $rom Investin% Activities -2,!1,!!!/ ? ?

C8 Cash $lo $rom $inancin% Activities

/ncrea)e>Decrea)e- in Ca"ital 1,26,617 ; ;

/ncrea)e > Decrea)e - in ank oan 2,45,%00 8%0,722- 518,%5%-

/ncrea)e>Decrea)e- in orkin$ Ca"ital oan 257,%88 257,%88-

e)): /ntere)t 3"en)e) 27,618- 22,1%5-

e))? Dividend "aid 86,250-

Net Cash $lo $rom $inancin% Activities 2,1),+1= -2!,&=)/ -1,!),=)&/

Net Cash $lo - AB7BC/ 111,+1= 2*,)+& +)&,!1

A33@ O(enin% Cash # 7an6 7alance ? 111,+1= =,

Closin% Cash # 7an6 7alanace 111,+1= =, =*,!&


6/14

ANNUX

LIUIDIT; RATIO

18 Current Ratio

Particular ;ear 1 ;ear ) ;ear + ;ear 2 ;ear

C#rrent .))et): 47567% 128661 1470501 2861245 12%7

Current Lia4ilities 308449 61533 67687 74456 81147Current rato 2.90 20.26 27.93 33.06 38.49

DE7T ANA


7/14

ANNUX

PRO$ITA7ILIT; ANAL;SIS

18


8/14

ANNUX

ROE )& ++ ++ +& 2!

Calculation of NPV and IRR

Intial capital invet!ent 4"051"000

Rate of #etu#n 10$

Inte#et #ate 10$

year C.'0 8,051,000-

1 657,556

2 746,60%

1,608,%%1

8 2,186,742

5 2,%%%,68%

NPV 1,760,781

IRR 22$

Calc#lation of Di)co#nted *ayback "eriod

/nitial ca)h o#tflow A 8,051,000

e9#ired ret#rn A 7B

ear ca)h flow *V/ 10B DC C#!@ C.'

1 657,556 0@7071 577,57% 577,57%

2 746,60% 0@4268 415,%4 1,818,7%5

1,608,%%1 0@%51 1,205,644 2,620,66

8 2,186,742 0@640 1,866,814 8,04%,041

5 2,%%%,68% 0@6207 1,%28,%00 5,411,%41

%P&P !in 'ea#()a!t to *e #ecove#ed+C,- folloein/ te !in 'ea#

3.99


9/14

ANNUX

CALCULATION O$ REVENUE, CO


10/14

Amount

+&

2!

1!!

1=1

60

*=2!!

.!o#nt )-

56251200

70000

=*)

)@


11/14

ANNUX &

oan Rate Intall!ent P!t

2"835"700.00 2.25$ 20.00 177"634.12

P!t no. Intall!ent P#incipal Inte#et oan

1 177"634.12 113"830.87 63"803.25 2"721"869.13

2 177"634.12 116"392.06 61"242.06 2"605"477.073 177"634.12 119"010.89 58"623.23 2"486"466.18

4 177"634.12 121"688.63 55"945.49 2"364"777.55

5 177"634.12 124"426.63 53"207.49 2"240"350.92

6 177"634.12 127"226.22 50"407.90 2"113"124.70

7 177"634.12 130"088.81 47"545.31 1"983"035.88

8 177"634.12 133"015.81 44"618.31 1"850"020.07

9 177"634.12 136"008.67 41"625.45 1"714"011.40

10 177"634.12 139"068.86 38"565.26 1"574"942.54

11 177"634.12 142"197.91 35"436.21 1"432"744.63

12 177"634.12 145"397.37 32"236.75 1"287"347.26

13 177"634.12 148"668.81 28"965.31 1"138"678.45

14 177"634.12 152"013.85 25"620.27 986"664.6015 177"634.12 155"434.17 22"199.95 831"230.43

16 177"634.12 158"931.44 18"702.68 672"299.00

17 177"634.12 162"507.39 15"126.73 509"791.60

18 177"634.12 166"163.81 11"470.31 343"627.80

19 177"634.12 169"902.49 7"731.63 173"725.30

20 177"634.12 173"725.30 3"908.82

ea# Inte#et pen P#incipal P!t

1.00 239"614.03 470"922.45

2.00 195"779.00 514"757.48

3.00 147"863.67 562"672.81

4.00 95"488.22 615"048.265.00 38"237.48 672"299.00

otal 716"982.40 2"835"700.00

orkin$ Ca"ital loan for which intere)t ha) been calc#lated 1@5B and "aid at the end of the year@

Inte#et on C loan 6,76@81


12/14

ANNUX *CALCULATION O$ DEPRECIATION


Purunchour 9as6i

Sche3ules $ormin% Part o" the Accounts

as (er Income Ta0 Act )!*$i0e3 Assets - net/

Particulars Rate Total Cost 1st ear 5DV

7loc6 ? A 5B

Office Str#ct#re & ittin$ %00,000 5,000 665,000 ,250 61,%50 1,544 600,16 0,004

Su4 Total &!!,!!! +,!!! ,!!! ++,)! +1,&! +1,** !!,1+ +!,!!*

7loc6 ? 7 25B

#rnit#re & ittin$) 100,000 25,000 %5,000 14,%50 56,250 18,06 82,144 10,58%

9#i"!ent) & .cce))orie) 24,000 %0,%50 212,250 5,06 157,144 7,%7% 117,71 27,484

Su4 Total +*+,!!! =,&! )*&,)! &1,*1+ )1,2+* +,*= 11,&* 2!,+=

7loc6 ? C 20B

Vehicle) 1,500,000 00,000 1,)!!,!!! 140,000 1,!)!,!!! 15,000 *&,!!! 10,050

Su4 Total 1,!!,!!! +!!,!!! 1,)!!,!!! 1*!,!!! 1,!)!,!!! 1+,!!! *&,!!! 1+!,!!


13/14

ANNUX =OTJER SCJEDULE5ISE CALCULATION


Purunchour 9as6i


Cash # 7an6 7alances Sche3ule?)

Particulars ;ear1 ;ear ) ;ear + ;ear 2 ;ear

Ca)h & ank 657,556 746,60% 1,608,%%1 2,186,742 2,%%%,68%

Total =, =*,!& 1,!2,&&1 ),12,=*) ),&&&,2&

Inventories Sche3ule?+


Clo)in$ Stock 76,425 106,504 11%,154 124,4%8 181,%61

Total =,*) 1!,!* 11&,1* 1)*,*&2 121,&1

Acount Receiva4les Sche3ule?2


S#ndry Debtor) 17,15 15,28% 164,5%1 145,824 20,7%1

Total 1+=,+1 1+,)2& 1*,&1 1*,2)* )!+,=&1

Share Ca(ital Sche3ule?


Ca"ital e9#ire!ent 1,26,617 1,26,617 1,26,617 1,26,617 1,26,617

Total 1,+),1= 1,+),1= 1,+),1= 1,+),1= 1,+),1=

Reserve # Sur(lus Sche3ule?


.cc#!#lated *rofit>o))- #"to *revio#) ear ; 816,251 1,158,148 1,677,016 2,48,804

*rofit>o))- d#rin$ c#rrent year 862,501 417,725 770,605 1,%0,%4 1,%70,184

86,250 41,77 885,%%2 645,71 748,541

Total 21,)1 1,12,1*2 1,==,!1 ),+*2,2!* +,1*=,=&2

Account Paa4le Sche3ule?&


.cco#nt *ayable 84,%05 61,5 6%,64% %8,856 41,18%

Total 2*,&! 1,++ &,*& &2,2 *1,12&

e)) *ro"o)ed Dividend 1!


14/14

ANNUX =OTJER SCJEDULE5ISE CALCULATION


Purunchour 9as6i


Cost o" Sales Sche3ule?*


O"enin$ Stock ? =,*) 1!,!* 11&,1* 1)*,*&2

eedin$ ite!) 647,800 %54,80 48,1%8 71%,571 1,000,1%5

e)): Clo)in$ Stock 76,425 106,504 11%,154 124,4%8 181,%61

Total =),& &2*,* *)+,)+ =!,*& =*&,)*&

A3ministrative E0(enses Sche3ule?=


ocal 'ran)"ortation 18,500 15,750 1%,585 17,00 21,227

.dverti)e!ent 3"en)e) 0,000 25,000 20,000 28,000 26,000

ent 3"en)e) 150,000 150,000 150,000 150,000

Documents

Bdp Financial Final Part