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Brewery Project report
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PROJECT FEASIBILITY FOR M/s. JKM BEVERAGES LIMITED PRODUCT BEER
C O N T E N T S
CHAPTER SUBJECT
1 Introduction
2 Company, Its Objects and Promoters'
3 Performance and Status
4 Project Particulars
5 Market And Demand
6 Project Cost and WorkingCapital Requirement
7 Means of Financing, Promoters'Contribution And Debt Equity Ratio
8 Financial Viability, Cost of Production and Profitability
LIST OF ANNEXURES
ANNEXURE TITLE NO
I Details of Income Tax Assessment/Computation of Directors & Company
II Bio-data of Promoters
III Details of Net Worth of Promoters
IV Bio-data of Key Personnel
V Details and Cost of Space acquired
VI Details and Cost of Civil Construction
VII Details and Estimated Cost of Plant & Machinery
VIII Details and Cost Estimates of Misc. Fixed Assets
XI Details of Technical Know-How fees
X Details of Preliminary & Pre-operative Expenses
XI Details & Estimates of Contingencies
XII DETAILS OF RAW MATERIALS, PACKING MATERIALS & CONSUMABLES
XIII Details of Cost Of Utilities
XIV Details of Salary & Wages
XV Details of Computations of MRP
XV A Details of Sales realisation
XVI Project Cost & Means of Finance
XVII Term Loan Repayment Schedule
XVIII Break Even Analysis
XIX Working Capital Requirement
XX Depreciation Calculation (Under Company Law)
XXI Depreciation Calculation (Under Income Tax Act)
XXII Income Tax Calculation
XXIII Projected Profitability Estimates
XXIV Average DSCR Calculation
XXV Projected Cash Flow Statement
XXVI Projected Balance Sheet
XXVII Pay Back Period
XXVIII Ratio Analysis
XXVII Internal Rate Of Return
XXVIII Security Margin On Assets
XXVIII Senstivity Analysis
PROJECT HIGHLIGHTS
I Name & Address of the Company
II Location
III Nature of project
III Project cost(Rs lakhs)
IV Means of Finance(Rs lakhs)
(a) Promoters and Friends
(b) Rupees Term Loan
V Debt Equity Ratio
VI Promoter's Contributionof the project cost
VII Average Debt Service Coverage Ratio(DSCR)
VIII Repayment Period(Years)
IX Break Even Point
-B.E.P -Cash B.E.P
X Return on Investment(ROI) (After tax & before interest)
XI Pay Back Period
XII Internal Rate Of Return (IRR)
XIII Employment (Nos)
XIV Profitability And Financial Ratios
1 PBITD (Rs. lakhs)
2 PBTD (Rs. lakhs) 3 PAT (Rs. lakhs)
4 Return On Investment (After Tax)
5 Net Worth (Rs. lakhs) 6 Operating Profit Margin (OPM)
7 Gross Profit Margin (GPM)
8 Net Profit Margin (NPM)
XV SENSITIVITY ANALYSIS RESULTS
S.No. Criterion DSCR
1 10% Increase in Prices of 1.8 Raw Material& Packing, etc.
2 10% Decrease in Sales 1.5Revenue
3 Without any change 2.4in above parameters.
M/s. JKM BEVERAGES LIMITED
INCOME TAX ASSESSMENT/COMPUTATION OF THE PROMOTER DIRECTORS & COMPANY
A Promoter/Directors
S.No. Name AssessmentYear
1 Sh. Ram Kishore Jalan 2010-11 2011-12
2012-13
2 Sh. Gourav Jalan 2010-11 2011-12 2012-13
B Group Company
1 JKM Infra Projects Ltd 2010-11 2011-12 2012-13
M/s. JKM BEVERAGES LIMITED
Bio-Data of Promoters
1 Name Sh. Ram Kishore Jalan
2 Father's Mame late Sh. S S Jalan
3 Age 58
4 Address C-84 Greater Kailash-I
New Delhi
5 Qualification Commerce Gradute
6 Experience 32 years in construction and infrastrucure
-
M/s. JKM BEVERAGES LIMITED
Bio-Data of Promoters
1 Name Sh. Gaurav Jalan
2 Father's name Sh. Ram Kishore Jalan
3 Age 32
4 Address C-84 Greater Kailash-I
New Delhi
5 Qualification MBA
6 Experience 10 Years as director finance experience In banking and finance
M/s. JKM BEVERAGES LIMITED
Bio-Data of Key Executive CEO
1 Name Mangal Dev Bariwal
2 Father's Name Late Shri Prabhu Lal Bariwal
3 Age 41
4 Address A 28 Secotr - 9 Noida
5 Qualification BS process engineering, MS Industrial production and management from BITS PilaniMBA ( Finance)
6 Experience 16 years in brewery and beverages project management Operation of brewery since last 8 years established 6 brewery for UB and Carlesberghandled more than 200 cr projects in UB
M/s. JKM BEVERAGES LIMITED
Bio-Data of Key Executive CFO ( JKM Group)
1 Name R K Agarwal
2 Father's Name Late Shri Ram Kishore Agrawal
3 Age 53
4 Address 1503, Coral Heights C366Ram prastha geerns Sector-7 VaisahliGhaziabad 201012
5 Qualification CA
6 Experience 27 Years in banking and finance of medium Industry
M/s. JKM BEVERAGES LIMITED
Details of Net Worth of Promoter(As on 27-01-2012)
(I) Sh. Ram Kishore Jalan
A) Immovable Property 1 Residential Property At 34 Ishwar Nagar, Delhi
Porperty at Greater Kailash- I Office premise at Gorakh Nath @Lila Appartment East Boring Canal Road, Patnna
2 Agriculture landAt Bhojpur , Bihar
Sub total (A)
B) Movable Property
1 Bank Balance & Cash( PPF)2 Investment in Business
a) share Capital in JKM Infra Projects Ltd 3 Gold and Jewlellery4 NSC's
Sub Total (B)
( C) Less : Liabilities House Loan against Residential House Total (A+B-C) Net Worth
Details of Net Worth of Promoter(As on 27-01-2012)
(II) Sh. Gorav Jalan
A) Immovable Property
Sub Total (A)
B) Movable Assets
1 Bank Balance & Cash( PPF)2 Investment in Business
a) share Capital in JKM Infra Projects Ltd 3 NSC's
Sub Total (B)
( C) Less : Liabilities House Loan against Residential House Total (A+B-C) Net Worth
Combined Net worth
M/s. JKM BEVERAGES LIMITED
DETAILS AND COST OF LAND
1 Land & Site Development
a) Cost including Registration charges of 17.138 acres of freehold land.
b) Premium payable on leased on leasehold land and conveyance
charges ( hectares @ Rs._____ per hectare)
c) Cost of levelling and development of 17.138 acres of land.
d) Cost of laying roads. (I) Approach road connecting the
factory site to main road 120 mtrs. @ Rs.925/- per km.
e) Cost of fencing compound wall 960 m @ Rs.510 per m.
f) Cost of boundry wall 1250 rmt. @ 2260/- rmt.
g) Cost of 2 gates Total cost (Rs lakhs)
9 Present Market Value of the land
M/s. JKM BEVERAGES LIMITED
DETAILS AND COST OF CIVIL CONSTRUCTION
S. No. ParticularsLength
(m.)
1 Malt mill 24.23
2 Brew House 25
3 Yeast Room and Filteration room 35.64
4 MCC room 15
5 Bottling Hall 72.5
6 Utility Section 98.5
7 General Store and Engineering store 35
8 Guard & Exercise Room 12.2
9 Boiler House 41.7
10 Power house 25
10 Bonded Godown 124
11 Husk Yard and storage 65
12 WTP 20
13 UT & BBT 44
14 Canteen 20
15 Toilet Block 6
16 Ofiice Block 20
17 Open Empty bottle storage 52.5
18 Road 130
19 ETP 50
20 Turbo Ventilator
21 Fee for structural and architacature
Total Total Cost
Note building cost is based on estimate prepared by MOHAN RAJESH & ASSOCIATES. Patparganj new delhi
M/s. JKM BEVERAGES LIMITED
DETAILS & ESTIMATED COST OF PLANT & MACHINERY
S. No. ParticularsCapacity
I Imported Equipment
1 Hammer Mill 4 TPH
2 Mash Filter 12 brew /day
3 Beer Filter 200 Hl/ hr
4 Bottle Labeller 26000 BPH
sub TotalImport duty etc. @ 14%Sub TotalCVD @ 12.36%
Freight, insurance and installation charges @2%
Total I
II Indigenous Equipment Process Equipment 1 Malt Handling & Brew House 300 Hl brew length
2 Bright Beer System 2X900 HL
3 CIP Section
4 Yeast Storage System
5 Unitanks 2400 Hl
6 Process piping , Electrical and automation
Total A
B Bottling Hall Equipment 24000 BPH
1 Bottle Washing Machine 24000 BPH
2 Bottle Filler 24000 BPH 3 Pasteurization Machine 24000 BPH
4 case packer and cartoon erector , cart24000 BPH
5 Bottle conveyor 24000 BPH
6 Additional Equipment 24000 BPH
Total B
C Utility Equipment
12 Boiler with turbine Chimney 16 TPH
13 Refrigeration System 260 TR
14 Electrical section with Generator 1000KVA
15 Air compressor 600 CFM
16 Co2 recovery Plant 300 kg/ hr
17 WTP Plant 85 m3/ hr
18 Essential Tools, spares and accessories and Misc Equipment
Total C
COST OF EQUIPMENT a+b+c
Excise Duty @ 12.36%
Sales Tax, Octroi and other taxes, etc. @ 2%
Freight, insurance and installation charges @2%
TOTAL II Indegeneous PRICE (Rs Lakhs)
GRAND TOTAL PRICE( I+II)(Rs Lakhs)
M/s. JKM BEVERAGES LIMITED
DETAILS AND COST ESTIMATES OF MISCELLANEOUS FIXED ASSETS
S.No. Particulars
1 Furniture & Fixtures
2 Office Equipment (Computer-3 Nos. with printersFAX, Photocopier, EXABX, Fan, Cooler, AC, etc.)
3 Lab. Equipment
4 Workshop Equipment
5 Fire fighting equipment
6 Equipment (Including cost of Installation)Cabling etc.for distribution of powerand light for factory and colony.
7 Effluent collection, treatment anddisposal arrangement.
TOTAL (Rs Lakhs)
M/s. JKM BEVERAGES LIMITED
DETAILS OF TECHNICAL KNOW-HOW FEES
S.No. Particulars Qty. (Nos.)
1 M/s. Alfa Laval, Pune will provide Technical know-how for production of beerand necessary training to the persons of the Company.
Total
M/s. JKM BEVERAGES LIMITED
DETAILS OF PRELIMINARY & PRE-OPERATIVE EXPENSES
(A) Preliminary Expenses
1 Company formation and other relatedExpenses
(B) Pre-operative Expenses
1 Establishment expenses
2 Rent, rates and taxes
3 Travelling
4 Printing, Stationery, Postage,Fax,Telephone, telegram, etc.
5 Insurance during construction/implementation period
6 Security deposit to BPCB(@ Rs.750/-per KW)
7 Interest during implementation period(6 months)
8 Legal and other misc. expenses
9 Consultancy fees
10 Upfront & Loan Processing Fees(@ 0.5% of Bank Loan)
11 Loan Processing fees(@ 0.5% of Bank Loan)
12 Initial Marketing Expenses
13 Start-up and product launch Expenses
14 Expanse towrd power and fuel during construction period
Sub-Total(B)
Grand Total(A+B)
M/s. JKM BEVERAGES LIMITED
DETAILS & ESTIMATES OF CONTINGENCIES
(Rs. Lakhs)
S.No. Particulars Cost Already incurred
A PROJECT COST
1. Land & site development
2 Building and other civil works
3 Plant & Machinery
4 Misc. Fixed Assets
TOTAL 0.00
M/s. JKM BEVERAGES LIMITED
DETAILS OF RAW MATERIALS, PACKING MATERIALS & CONSUMABLES
Sr.No. Particulars
Capacity Per year in HL
1 Barley Malt @ 15.5 kg/ hl-Strong 95%
2 Barley Malt @ 13.04 kg/ hl-Light 5%
3 [email protected] kg/ hl-Strong 95%
4 Rice@3. kg/ hl-Light 5%
5 Sugar @ 2.2kg/hl-Stong 95%
6 Sugar @ 1.6kg/hl-Light 5%
7 Hops-'Pellet @0.05Gm/HL
8 Hops-'Extract @0.180ml/HL
9 Other Chemicals @Rs.25.00/HL
10 Bottles(650ml-New)@Rs. 8.00/bottle 30%
11 Bottles(650ml-Recycle)@Rs. 5.00/bott 70%
12 Bottles(330ml-New)@Rs.7.00/bottle 100%
13 Crown Caps @Rs.0.30 each bottle
14 Lables & Foils@ 0.56 paisa each bottle
15 Card Board Boxes @ Rs.9.00 each case
16 Misc. Items such as yeast etc. @Rs.0.05
Total
Capacity Utilisation
Ist Year 50%
IInd Year 70%
IIIrd Year 80%
IV th Year 90%
V th Year Onwards 100%
M/s. JKM BEVERAGES LIMITED
Details of Cost Of Utilities
A. DETAILS OF ELECTRIC POWER LOAD
Power Load(KW)
1. BEER PLANT
a. Malt Mill room 65.00
b Brew house plant 110.00
c Yeast Propogation, fermentation and 15.00lagering section, filteration, CIP.
2 Bottling Section
a. Bottle washing 60.00
b. Filler cum crowner 11.00
c. Pasteurizer 60.00
d. Labelling machine 11.00
e. Conveyor system 45.00
3 Corbandioxide recovery section 45.00
4 Refrigeration plant 190.00
5 Water treatment plant 45.00
6 Effluent treatment plant 80.00
7 Boiler and Co-Generation 260.00
8 Air compressor & air filter 45.00
9 Workshop 15.00
10 Pumps & heatesrs, etc. 25.00
11 Laboratory & testing equipment 8.00
12 Plant & steel lighting and office 110.00equipment.
Total Load in KW 1200.00
A ElectricityPower Load(KW) - No. of working days/annum = 300 - No. of shifts = 3 - No. of hours/shift = 8 - Power load factor = 80% - Power charges = Rs.6.50/Unit
B. D.G. set Supply - DG Set Power Supply = 20% - DG Set Power Charges = Rs.15.5/UnitDiesel @ Rs.60/Ltrs
C Fuel for Boiler Only Boiler Rice Husk Rs.3/ KgIndian Coal Rs.6/ Kg
Total (A+B+C)
D Rice Husk Boiler with Co Gen 2.0 Running hrs 24 hrs
Ist Year 70%
IInd Year 80%IIIrd Year 90%IV Year 100%V Year 100%
M/s. JKM BEVERAGES LIMITED
DETAILS OF SALARY & WAGES
S.No. ParticularsMonth (Rs.)
A. ADMINISTRATION, MANAGEMENT
AND SALES
1 General Manager
2 Sales/Marketing Manager
3 Sales Officer
4 Marketing/Sales Executives
6 Manager Finance & A/cs.
8 Accountants
7 Purchase Officer
8 Purchase Assistants
9 Security &Administrative Officer
10 Godown Keeper
11 Store Keeper
12 logistic officer
14 Personal Manager
Sub-Total (A)
B. FACTORY Staff
15 Chief Brewer
16 Engineering / Utility head
17 Production / Quailty head
Sub-Total (B)C FACTORY workman
18 Brew House Operator
19 Chemist/ Quality
20 Bottling Supervisor
21 Bottle Washer Operator
22 Filler Operator
23 Inspection Lights
24 Pasteuriser
25 Labeling Machine Operator
25 Case packer / decrater
26 fitter / Welder
27 Filter
28 Water Treatment
29 ETP
30 Refrigeration Operator
31 Boiler Operator
32 Electrician
33 Time Keeper
34 Security Superviser
35 Contractual labour Brew house quality sighter bottling hall Feeding Unloading Dispatch store boiler ElectricalWTP/ETPHouskeepinggardening canteen Guardsforklift operator
Sub-Total ()
Total (A+B +C)
Total Monthly salary billother benefit @33%Grand Total (Annual)
M/s. JKM BEVERAGES LIMITED
COMPUTATION OF MARKET RETAIL PRICE
A MRP for 650 ML
Particluars Remarks
Contract price/EDP (as on date)
Excise Duty (ED) Rs. 10 per BL
Add:- VAT 50% of EDP+ED
Landing to BSBCL
Add:- License Fees Rs. 10 per BL
Add:Movement Fees Rs. 1 per BL
Add:- Margin BSBCL 10% of MRP
Add:- Margin Retailers 15% of MRP
MRP per Case
MRP per Bottle 12 Bottle per case
B MRP for 330 ML
Particluars Remarks
Contract price/EDP (as on date)
Excise Duty (ED) Rs. 10 per BL
Add:- VAT 50% of EDP+ED
Landing to BSBCL
Add:- License Fees Rs. 10 per BL
Add:Movement Fees Rs. 1 per BL
Add:- Margin BSBCL 10% of MRP
Add:- Margin Retailers 15% of MRP
MRP per Case
MRP per Bottle 12 Bottle per case
M/s. JKM BEVERAGES LIMITED
COMPUTATION OF DUTIES AND TAXES
Duties & Taxes for 650 ML
Particluars Remarks
Excise Duty (ED) Rs. 10 per BL
VAT 50% of EDP+ED
Total
Fees
License Fees Rs. 10 per BL
Movement Fees Rs. 1 per BL
Total 12 Bottle per case
B Duties & Taxes for 330 ML
Particluars Remarks
Excise Duty (ED) Rs. 10 per BL
VAT 50% of EDP+ED
Total
FeesLicense Fees Rs. 10 per BLMovement Fees Rs. 1 per BLTotal 24 Bottle per case
M/s. JKM BEVERAGES LIMITED
DETAILS OF SALES REALISATION
Plant Capacity Calculation
Brew length 300 Brews/ day 8No of working days / month 17No of days in year 204Plant Capacity HL/ month 40800Yearly production 489600Plant Capacity per annum 489600bottle volume 650One case 12Monthly Volume per case 523077per annum capacity 6276923
S.No Particulars
A 650 ml Glass Bottle 90%
1 Strong Beer 95% Contract Brand 70%
Own Brand 30%
Total A(1)
2 Light Beer 5% Contract Brand 70%
Own Brand 30%
Total A(2)
B 330 ml Glass Bottle 10%
1 Strong Beer 50%
Contract Brand 70%
Own Brand 30%
Total B(1)
2 Light Beer 50% Contract Brand 70%
Own Brand 30% Total B(2)
Total (A+B)
C Income from Surplus Power & Energy
1 Income from Surplus Power [email protected]/KWH Days Working with 24 Hrs* Subjected to PPA Agreement with BIPCO.
2 Income from Surplus Energy [email protected]/Kg from Steam Boiler Days Working with 24 Hrs*It will applicable after one year of start up.
TOTAL C (1+2)
D Other Income
1 Misc Income from Scrapa. Glass Cullete@6% of bottles(i) 650 ml -67790769 4067446(ii) 330 ml -15064615 903877
Qty of Bottles
2 Empty Malt/Broken Rice Gunny Bags 7909096(50 Kg/per bags@ Rs.3.00)
3 Empty Sugar Bags 924854(100 Kg/per bags@ Rs.12.00)
4 Misc Income Spent Waste
a Spent Grains @18% -Rs.1.00 /Kg 7909096
b Spent Dry Yeast @9% solid -Rs.2.00/K 2400
Total D
Total (C+D)
Grand Total (A+B+C+D)
Capacity Utilisation
Ist Year
IInd Year
IIIrd Year
IV th Year
V th Year Onwards
Note 1 : Case consists of 12 bottles of 650 ml. Capacity Note 2 : Case consists of 24 bottles of 330 ml. Capacity
M/s. JKM BEVERAGES LIMITED
DETAILS OF DUTIES, TAXES, LICENCE FEES & MOVEMENT FEES
S.No Particulars
A 650 ml Glass Bottle 90%
1 Strong Beer 95% Contract Brand 70%
Own Brand 30%
Total A(1)
2 Light Beer 5% Contract Brand 70%
Own Brand 30%
Total A(2)
B 330 ml Glass Bottle 10%
1 Strong Beer 50% Contract Brand 70%
Own Brand 30%
Total B(1)
2 Light Beer 50% Contract Brand 70%
Own Brand 30%
Total B(2)
Total (A+B)
Capacity Utilisation
Ist Year
IInd Year
IIIrd Year
IV th Year
V th Year Onwards
M/s. JKM BEVERAGES LIMITED
PROJECT COST & MEANS OF FINANCE
S.No. Particulars Cost Already
A PROJECT COST 1. Land
2 Building and other civil works
including site development
3 Plant & Machinery
4 Misc. Fixed Assets
5 Technical know-how & detailed engg. fees.
6 Preliminary & Pre-operative Expenses
7 Contingencies
8 Margin money for 'Working Capital
TOTAL
B MEANS OF FINANCE
1 Promoters including interest-free unsecured loans from friends & relatives
2 Capital Subsidy
3 Term Loan
TOTAL
Promoters Contribution
Debt Equity Ratio
M/s. JKM BEVERAGES LIMITED
TERM LOAN REPAYMENT SCHEDULE
TERM LOAN 8212.29INTEREST RATE 12.75%
Half Outstanding AmountYrs. (Rs. Lakhs)
1 8212.29
2 8212.29
3 8212.29
4 7625.69
5 7039.10
6 6452.51
7 5865.92
8 5279.33
9 4692.73
10 4106.14
11 3519.55
12 2932.96
13 2346.37
14 1759.78
15 1173.18
16 586.59
M/s. JKM BEVERAGES LIMITED
BREAK EVEN ANALYSIS
S.No Particulars
A. VARIABLE COST
Raw Materials & Consumables
Utilities
Interest on W/C Loan
TOTAL
B. SEMIVARIABLE/FIXED
COST Salaries
Repair and Maintenance
Depreciation
Interest on Term Loan
Marketing/selling Expenses
Other Working Expnenses
TOTAL
C. CONTRIBUTION Sales Revenue
Less Variable Cost
Contribution
D. B.E.P.as percentage of Installed Capacity
E. Cash B.E.P.
M/s. JKM BEVERAGES LIMITED
W O R K I N G C A P I T A L R E Q U I R E M E N T
S. No. Particulars Period(Month)
1 Raw Materials and Consumables 1.00 2 Salary and Wages 1.00
3 Power and Fuel 1.00
4 Repair and Maintenance 1.00
5 Administartive and Misc. Expenses 1.00
6 Marketing/Selling Expenses 1.00
Total (A)
7 Work in Progress 0.50
8 Finished Good Stock 0.25
9 Sundry Debtors 0.50
Total (B)
C Sundry Creditors 0.50
i) Total W.C.Amount(A+B-C)
ii) Current Assets(1+B)
iii) Margin (25% of C.A.
+100% OF A(2 to 6)
iv) Max. Permissible'Bank Finance
Interest@12%
M/s. JKM BEVERAGES LIMITED
DEPRECIATION CALCULATION (Under Company Law-SLM)
Total Cost of Assets
Yrs. Machinery Deprn
7.42%
1 6275.50 465.64
2 6275.50 465.64
3 6275.50 465.64
4 6275.50 465.64
5 6275.50 465.64
6 6275.50 465.64
7 6275.50 465.64
8 6275.50 465.64
M/s. JKM BEVERAGES LIMITED
DEPRECIATION CALCULATION (Under Income Tax-WDV)
Total Cost of Assets
Yrs. Machinery Deprn25%
1 6275.50 1568.87
2 4706.62 1176.66
3 3529.97 882.49
4 2647.48 661.87
5 1985.61 496.40
6 1489.21 372.30
7 1116.90 279.23
8 837.68 209.42
M/s. JKM BEVERAGES LIMITED
INCOME TAX CALCULATION
S.No. Particulars
1 Profit Before Interest and Tax
2 FINANCIAL EXPENSES
- Interest on Term Loan- Interest on W/C Loan.
3 Depreciation (WDV)
TOTAL ( 2 + 3) 4 Profit Before Tax
5 Taxable Income
6 Tax Payable @ 35%
NOTE:-As per Industrial Policy of Bihar Govt.,there is income tax exemtion for the first five years
M/s. JKM BEVERAGES LIMITED
PROJECTED PROFITABILITY STATEMENT
S.No. Particulars
Capacity Utilization@ A SALES REVENUE1 Sales from Operations 2 Sales from Surplus Power 3 Other Income
Less: Duties, Taxes & Fee
Net Sales Revenue
B COST OF PRODUCTION
1. Raw Materials & Consumables
3. Power & Fuel
4. Repairs & Maintenace, including store & [email protected] per case
5. Salary
6. Rent, Rates, Tax & Insurance
7. Administrative Expenses 8. Marketing/Selling Expenses
9. Misc. Expenses
TOTAL EXPENDITURE
C Operating Profit before Interest, tax and Depreciation
D FINANCIAL EXPENSES
- Interest on Term Loan.- Interest on W/C Loan.
E Gross Profit after Interest and Before Tax and Depreciation
F Depreciation (SLM)
G Know How WRTN. OFF
H POP Expenses WRTN OFF
I Contingencies WRTN OFF
Total (F to I)
J Profit Before Tax
K Taxable Income
L Tax Payable
M Profit After Tax
N Add Depreciation (SLM) & Prelim Expenses,etc Off
O Cash Surplus
P Repayment of Term Loan
Q Cash Accruals
R Dividend(In %)
S Margin Money for W/C
T Net Cash
M/s. JKM BEVERAGES LIMITED
AVERAGE DSCR CALCULATION
S.No. Particulars
1. Profit After Tax
2. Depreciation (SLM) and
Preliminary Expenses,etc. Written off
3. Interest on Term Loan.
4. Cash Accruals (A)
5. Repayment of Term Loan
6. Interest on Term Loan.
7. Total Repayments (B)
AVERAGE DSCR
M/s. JKM BEVERAGES LIMITED
PROJECTED CASH FLOW STATEMENT
S.No. Particulars Y ear Construction
A Sources of Funds
1. Proposed Term Loan
2. Share Capital
3. Profit before interest depreciation & taxes
4.Working Capital
Total(A)
B Disposition of Funds
1. Working Capital
2. Capital Expenditure
3. Misc.Expenses (to the extent not w/o including Know How Fees, Pre-operative Expenses, & Contingencies)
4. Interest on Term Loan 5. Taxation
6. Dividend
6. Repayments
Total(B)
C. Opening Balance
D. Surplus(A-B)
E. Closing balance
M/s. JKM BEVERAGES LIMITED
PROJECTED BALANCE SHEET
S. No. Particulars
A LIABILITIES i. Share Capital
ii Reserves
iii Term Loan
iv Working Capital
Total
ASSETS I Gross Block
Depreciation
ii. Net Block
iii Current Assets
iv Misc.Expenses(to the extent not w/oincluding Know How Fees,Pre-operative Expenses,& Contingencies)
iv Cash In Hand/Bank
Total
M/s. JKM BEVERAGES LIMITED
PAY BACK PERIOD
Basis :
Project Cost :
Years Profit AfterTax
1 7369.80
2 11090.12
3 13100.82
4 15119.72
5 17267.38
6 13102.85
7 13175.29
PAY BACK PERIOD
M/s. JKM BEVERAGES LIMITED
RATIO ANALYSIS
S.NO. Particulars
1 PBITD (Rs. lakhs)
2 PBTD (Rs. lakhs)
3 PAT (Rs. lakhs)
4 Return On Investment (After Tax-and before interest)
5 Net Worth (Rs. lakhs)
6 Operating Profit Margin (OPM)
7 Gross Profit Margin (GPM)
8 Net Profit Margin (NPM)
M/s. JKM BEVERAGES LIMITED
INTERNAL RATE OF RETURN
Year Inventory Cash Outflow
0 0.00 10044.60
1 414.58 0.00
2 165.83 0.00
3 82.92 0.00
4 0.00 0.00
5 0.00 0.00
6 0.00 0.00
7 0.00 0.00
8 0.00 0.00
9 0.00 0.00
10 0.00 0.00
11 0.00 0.00
12 0.00 0.00
13 0.00 0.00
14 0.00 0.00
15 0.00 0.00
TOTAL NET DISCOUNTED AMOUNT =
INTERNAL RATE OF RETURN (IRR)=
M/s. JKM BEVERAGES LIMITED
SECURITY MARGIN ON ASSETS
S. No. Security
1. LAND
2. BUILDING
3. PLANT & MACHINERY
4. MISC FIXED ASSETS
TOTAL
TERM LOAN
PERCENTAGE OF TERM LOAN OFABOVE ASSETS MARGIN ON ASSETS
M/s. JKM BEVERAGES LIMITED
SENSITIVITY ANALYSIS RESULTS
S.No. Criterion DSCR
1 10% Increase in Prices of 1.8Raw Material & Packing,etc.
2 10% Decrease in Sales 1.5Revenue
3 Without any change 2.4in above parameters.
REPORT
M/s. JKM BEVERAGES LIMITED
PAGE
1
5
12
16
35
41
45
46
Details of Income Tax Assessment/Computation of Directors & Company
DETAILS OF RAW MATERIALS, PACKING MATERIALS & CONSUMABLES
PROJECT HIGHLIGHTS
JKM beverages Ltd R.O. Jagdish pur, P.O. Jagdish pur,Distt. Bhojpur, Bihar
Khasra No. 88M & 93/1,Village - Bhojpur,Near 2 Km. Mile Stone,Aran-Mohnia State High way Distt. BhojpurBihar
BEER
10045
1832
8212
4.48
18%
0.0
7
3%2%
139%
3 YEARS & 10 MONTHS
52%
180
(Amount In Rs Lakhs)
Ist yr 2nd yr 3rd yr
9181 12942 14835
8134 11933 13975
7370 11090 13101
84% 120% 139%
9113 20112 33029
37% 37% 37%
32% 34% 34%
30% 32% 33%
IRR Pay Back BEP Cash
Period as % of BEPInstalled (%)Capacity
23% 5 years & 28% 23%5 months
18% 6 years 32% 25%9 months
29% 4 years & 23% 18%3 months
Annexure - I
M/s. JKM BEVERAGES LIMITED
INCOME TAX ASSESSMENT/COMPUTATION OF THE PROMOTER DIRECTORS & COMPANY
Total Tax Tax RefundIncome Payable Paid Due
(Rs.Lakhs) (Rs.Lakhs) (Rs.Lakhs) (Rs.Lakhs)
59.97 17.23 17.44 (0.21)161.26 48.06 48.02248.60 75.04 74.77
36.01 9.82 10.01 (0.23)78.26 22.35 22.35114.00 33.46 33.37 0.09
1322.87 449.64 443.09 6.564,257.65 1414.28 1455.14 (40.86)5997.84 2018.32 1291.51 726.80
Annexure - IIM/s. JKM BEVERAGES LIMITED
32 years in construction and infrastrucure
Annexure - IIM/s. JKM BEVERAGES LIMITED
10 Years as director finance experience In banking and finance
Annexure - IVM/s. JKM BEVERAGES LIMITED
Late Shri Prabhu Lal Bariwal
BS process engineering, MS Industrial production and management from BITS Pilani
16 years in brewery and beverages project management Operation of brewery since last 8 years established 6 brewery for UB and Carlesberghandled more than 200 cr projects in UB
Annexure - IVM/s. JKM BEVERAGES LIMITED
Late Shri Ram Kishore Agrawal
1503, Coral Heights C366Ram prastha geerns Sector-7 Vaisahli
27 Years in banking and finance of medium Industry
Annexure - IIIM/s. JKM BEVERAGES LIMITED
(Rs. in lakhs)
1200.00150.00300.00
400.00
2050.00
90.00
835.313.003.00
931.31
2981.31Say 2980.00
Annexure - III
(Rs. in lakhs)
NIL
Sub Total (A) NIL
11.57
351.611.50
364.68
NIL504000
#VALUE!Say 376.00
I & II 3356.00
Annexure - VM/s. JKM BEVERAGES LIMITED
DETAILS AND COST OF LAND Cost (Rs. in lakhs)_____ Total
Already To be Incurred (Rs. in lakhs)Incurred
400.00 400.00
0.00 0.00 0.00
0.25 25.00 25.25
1.11 1.11
0.00 4.90 4.90
0.00 28.25 28.25
0.00 5.00 5.00
400.25 64.26 464.51
Rs. 400 lacs
Annexure - VIM/s. JKM BEVERAGES LIMITED
DETAILS AND COST OF CIVIL CONSTRUCTION
Area RateWidth Height Roof (Sq.mt) (Rs.)(m.) (m.)
12.23 14 RCC M30 296.33 14500
24 10 RCC M20 up to 6 mtr and Roof Top 10 mtr600.00 9500
24.5 6 RCC M20 873.18 9500
10 6 RCC M20 150.00 9500
32.4 6.5 Roof top and PEB 2349.00 4500
20 6.5 Roof Top and PEB 1970.00 4500
15 6 RCC M20 525.00 9500
7.5 4.5 RCC M20 91.50 9500
16.57 10 690.97 8500
20 10 RCC M20 500.00 9500
42 6.5 Roof Top and PEB 5208.00 4500
15 6.5 canopy 975.00 4500
RCC 3.5 mtr and Roof Top @ 10 mtr
15 4.5 RCC M20 300.00 9500
25 16 RCC column M30 1100.00 14500
15 4.5 RCC M15 300.00 6500
4 4 RCC M15 24.00 6500
15 4.5 RCC M20 300.00 9500
39.154 6.5 Roof Top 2055.59 3000
250 Open 32500.00 1250
50 Open 2500.00 3000
50 12500
1 1500000
15153
Note building cost is based on estimate prepared by MOHAN RAJESH & ASSOCIATES. Patparganj new delhi
Annexure - VIIM/s. JKM BEVERAGES LIMITED
DETAILS & ESTIMATED COST OF PLANT & MACHINERY
Qty. (No.) Unit Cost Total Cost Supplier (Rs. Lakhs)
FOB, HaldiaEuro =77
1 Euro 76000 58.52 Mura , GermaneyPraj/ Alfa laval/ brew force
1 Euro 580000 446.60 Mura, Germany Praj/ Alfa laval/ brew force
1 Euro 160000 123.20 Padovan, Italy Praj/ Alfa laval/ brew force
1 Euro 200000 154.00 Krones GermanyKHS ahmedabad/ Krones / Dainatron/ hilden
782.32109.52891.84110.2315.65
907.49
1 637.50 637.50 Praj/ Alfa laval/ brew force
2 55.00 110.00 Praj/ Alfa laval/ brew force
1 120.00 120.00 Praj/ Alfa laval/ brew force
1 117.00 117.00 Praj/ Alfa laval/ brew force
7 144.29 1010.00 Praj/ Alfa laval/ brew force
1 125.00 125.00 Praj/ Alfa laval/ brew force
2119.50
1 199.00 199.00 KHS ahmedabad/ Krones / Dainatron/ hilden
1 200 200.00 Krones GermanyKHS ahmedabad/ Krones / Dainatron/ hilden
1 170.00 170.00 leal / hilden/KHS/ Daintrone
1 180.00 180.00 KHS, ahmedbad/ Hilden/ Diantrone
1 150.00 150.00 KHS, ahmedbad/ Hilden/ Diantrone
1 15.00 15.00 Domino, GurgaonImaje ,Noida
914.00
1 800.00 800.00 Thermax Pune / USEL / triveni
1 175.00 175.00 Kirloskar, Pune / Chcago Puenmatic
1 125.00 125.00 Caterpiller / jackson
1 50.00 50.00 Kirloskar, Pune / bitzer/ York
1 135.00 135.00 Wittmann/ Asirvad carbonics
1 85.00 85.00 S C mohan, Delhi
Lumpsum 200.00 200.00 Delhi
1570.00
4603.50
568.99
103.45
92.07
5368.01
6275.50
Annexure - VIII
M/s. JKM BEVERAGES LIMITED
DETAILS AND COST ESTIMATES OF MISCELLANEOUS FIXED ASSETS
Qty. (Nos.) Unit Cost Total Cost
(Rs.) (Rs. Lakhs)
6.00
12.50
42.00
8.00
27.00
25.00
180.00
300.50
Annexure - XIM/s. JKM BEVERAGES LIMITED
DETAILS OF TECHNICAL KNOW-HOW FEES
Unit Cost Total Cost (Rs.) (Rs. Lakhs)
25.00
25.00
Annexure - X
M/s. JKM BEVERAGES LIMITED
DETAILS OF PRELIMINARY & PRE-OPERATIVE EXPENSES
(Rs. Lakhs)
10.00
36.00 12 month
4.00
12.00
5.00
18.00
0.00
273.74
5.00
15.00
41.06
25.00
25.00
35.00
494.80
504.80
Annexure - XIM/s. JKM BEVERAGES LIMITED
DETAILS & ESTIMATES OF CONTINGENCIES
Cost to be Contingencies incurred @ 1.5%
64.26 0.96
1636.29 24.54
6275.50 94.13
300.50 4.51
124.15
Annexure - XIIM/s. JKM BEVERAGES LIMITED
DETAILS OF RAW MATERIALS, PACKING MATERIALS & CONSUMABLES
Qty./Yr. Rate Cost
(Unit) (Rs./Unit) (Rs.lakhs)489600
6488424 28.00 1816.76
31922 28.00 8.94
1381406 12.00 165.77
7344 12.00 0.88
920938 35.00 322.33
3917 35.00 1.37
24480.00 650.00 159.12
8812.80 1450.00 127.79
489600 25.00 122.40
20337231 8.00 1626.98
47453538 5.00 2372.68
15064615 7.00 1054.52
6276923 0.30 18.83
6276923 0.56 35.15
523077 9.00 47.08
523077 0.05 0.26
7880.85
Cost (Rs. lakhs)
3940.43
5516.60
6304.68
7092.77
7880.85Annexure - XIII
M/s. JKM BEVERAGES LIMITED
Details of Cost Of Utilities
A. DETAILS OF ELECTRIC POWER LOAD
Total Kwh
16 300 312000
24 300 792000
16 300 72000
16 300 288000
16 300 52800
16 300 288000
16 300 52800
16 300 216000
16 300 216000
24 300 1368000
Running hrs / day
Running days/ year
16 300 216000
24 300 576000
24 300 1872000
24 300 324000
8 300 36000
16 300 120000
16 300 38400
12 360 475200
7315200.00
1200.00 380.39
226.77
1800 kg/hr 207.361200 kg/hr 69.12
883.64
4300 kg/hr 928.802.5 Rs/ kg
650.16
743.04835.92928.80928.80
Annexure - XIV
M/s. JKM BEVERAGES LIMITED
DETAILS OF SALARY & WAGES
(Rs. Lakhs)
Salary/ Nos. AmountMonth (Rs.)
120,000 1 1.20
65000 2 1.30
25000 4 1.00
20000 8 1.60
40000 1 0.40
15000 2 0.30
40,000 1 0.40
15,000 1 0.15
20000 1 0.20
10000 2 0.20
10000 2 0.20
10000 2 0.20
20000 1 0.20
28 7.35
65000 1 0.65
40000 2 0.80
40000 2 0.80
5
20000 3 0.60
20000 3 0.60
20000 2 0.40
6000 2 0.12
6000 2 0.12
6000 8 0.48
6000 2 0.12
6000 2 0.12
6000 2 0.12
6000 2 0.12
6000 2 0.12
6000 1 0.06
6000 1 0.06
6000 3 0.18
15000 3 0.45
15000 4 0.60
10000 2 0.20
10000 2 0.20
6000 101 6.06441031210166633226104
147 12.98
180 20.33
20.3380.51
324.47
Annexure - XV
M/s. JKM BEVERAGES LIMITED
COMPUTATION OF MARKET RETAIL PRICE
Contract Brand Own Brand
Storng Light Storng Light
260 230 240 220
78 78 78 78
169 154 159 149
507 462 477 447
78 78 78 78
7.8 7.8 7.8 7.8
592.8 547.8 562.8 532.8
79.04 73.04 75.04 71.04
118.56 109.56 112.56 106.56
790.4 730.4 750.4 710.4
65.87 60.87 62.53 59.20
Contract Brand Own Brand
Storng Light Storng Light
350 320 350 320
79.2 79.2 79.2 79.2
214.6 199.6 214.6 199.6
643.8 598.8 643.8 598.8
79.20 79.20 79.20 79.20
7.92 7.92 7.92 7.92
730.92 685.92 730.92 685.92
97.456 91.456 97.456 91.456
146.184 137.184 146.184 137.184
974.56 914.56 974.56 914.56
40.61 38.11 40.61 38.11
M/s. JKM BEVERAGES LIMITED
COMPUTATION OF DUTIES AND TAXES
Contract Brand Own Brand
Storng Light Storng Light
78 78 78.00 78.00
169 154 159.00 149.00
247.00 232.00 237.00 227.00
78.00 78.00 78.00 78.00
7.80 7.80 7.80 7.80
85.80 85.80 85.80 85.80
Contract Brand Own Brand
Storng Light Storng Light
79.20 79.20 79.20 79.20
214.60 199.60 214.60 199.60
293.80 278.80 293.80 278.80
79.20 79.20 79.20 79.207.92 7.92 7.92 7.92
87.12 87.12 87.12 87.12
Annexure - XV AM/s. JKM BEVERAGES LIMITED
DETAILS OF SALES REALISATION
Unit HLNosdaysdays HLHlHLmlbottle case case
Qty./Yr. Rate Sales Revenue (Case) (Rs./case) (Rs. Lakhs)5649231
5366769
3756738 790 29693.26
1610031 750 12081.67
5366769 41774.93
282462
197723 730 1444.17
84738 710 601.98
282462 2046.15
627692
313846
219692 975 2141.03
94154 975 917.59
313846 3058.62
313846
219692 915 2009.22
94154 915 861.09
313846 2870.31
6276923 49750.01
7200000 3.00 216.00Days Working with 24 Hrs
28800000 0.00 0.00Days Working with 24 Hrs
216.00
### 2 33.35207891.692 2 4.16Weight in Kg
158182 3 4.75
9249 12 1.11
1423637 1 14.24
64800 2 1.30
58.90
274.90
50024.91
Value (Rs.in lakhs)A B C (A+B+C)
Other income
50% 24875.01 108.00 29.45 25012.46
70% 34825.01 151.20 41.23 35017.44
80% 39800.01 172.80 47.12 40019.93
90% 44775.01 194.40 53.01 45022.42
100% 49750.01 216.00 58.90 50024.91
M/s. JKM BEVERAGES LIMITED
DETAILS OF DUTIES, TAXES, LICENCE FEES & MOVEMENT FEES
Sales from Operation
Sales from Power & Energy
Total Receipts
Qty./Yr.
(Case) (Rs./case) (Rs. Lakhs)5649231
5366769
3756738 332.80 12502.43
1610031 322.80 5197.18
5366769 17699.60
282462
197723 318 628.36
84738 313 265.06
282462 893.43
627692
313846
219692 381 836.85
94154 381 358.65
313846 1195.50
313846
219692 366 803.90
94154 366 344.53
313846 1148.43
6276923 20936.96
Duties, Taxes & Fee
Duties, Taxes & Fee
Value (Rs.in lakhs)A
Duties & Fees50% 10468.48
70% 14655.87
80% 16749.57
90% 18843.26
100% 20936.96
M/s. JKM BEVERAGES LIMITED
(Rs. Lakhs)
Cost Already Cost to be Total incurred incurred
400 64.26 464.26
1636.29 1636.29
6275.50 6275.50
300.50 300.50
25.00 25.00
504.80 504.80
124.15 124.15
714.10 714.10
9644.60 0.00 10044.60
1832.31
8212.29
10044.60
18%
4.48
Annexure - XVII
M/s. JKM BEVERAGES LIMITED
TERM LOAN REPAYMENT SCHEDULE
(Rs. Lakhs)
REPAYMENT-YR 7INSTALLMENTS 14Installments Interest
0.00 523.53
0.00 523.53
586.59 523.53
586.59 486.14
586.59 448.74
586.59 411.35
586.59 373.95
586.59 336.56
586.59 299.16
586.59 261.77
586.59 224.37
586.59 186.98
586.59 149.58
586.59 112.19
586.59 74.79
586.59 37.40
Annexure - XVIII Annexure - XVIII
M/s. JKM BEVERAGES LIMITED
BREAK EVEN ANALYSIS
(Rs Lakhs)
Amount
6304.68
835.92
253.73
7394.33
340.69
75.95
530.33
860.09
400.20
89.80
2297.06
45022.42
7394.33
37628.09
3.05%
2.35%
Annexure - XIX
M/s. JKM BEVERAGES LIMITED (Rs. Lakhs)
W O R K I N G C A P I T A L R E Q U I R E M E N T
Amount Amount Amount Amount Amount(2014-15) (2015-16) (2016-17) (2017-18) (2018-19)
328.37 459.72 525.39 591.06 656.74
13.52 27.04 28.39 29.81 31.30
54.18 61.92 69.66 77.40 77.40
5.23 5.75 6.33 6.33 6.33
2.07 2.90 3.32 3.73 4.15
20.73 29.02 33.35 37.52 41.69
424.10 586.35 666.44 745.85 817.60
197.02 275.83 315.23 354.64 394.04
414.58 580.42 663.33 746.25 829.17
1040.96 1457.34 1665.53 1873.73 2081.92
1652.56 2313.59 2644.10 2974.61 3305.13
164.18 229.86 262.70 295.53 328.37
1912.48 2670.08 3047.84 3424.94 3794.36
1816.75 2773.30 3169.49 3565.68 3961.86
714.10 819.96 933.42 1046.21 1151.33
1198.38 1850.12 2114.42 2378.73 2643.03
143.81 222.01 253.73 285.45 317.16
Annexure - XX
M/s. JKM BEVERAGES LIMITED
DEPRECIATION CALCULATION (Under Company Law-SLM)(Rs. Lakhs)
Building Plant & Mach. Misc. Assets Total
1636.29 6275.50 300.50 8212.29
Building Deprn Misc Deprn Toal
3.34% Assets 3.34% Deprn
1636.29 54.65 300.50 10.04 530.33
1636.29 54.65 300.50 10.04 530.33
1636.29 54.65 300.50 10.04 530.33
1636.29 54.65 300.50 10.04 530.33
1636.29 54.65 300.50 10.04 530.33
1636.29 54.65 300.50 10.04 530.33
1636.29 54.65 300.50 10.04 530.33
1636.29 54.65 300.50 10.04 530.33
Annexure - XXIM/s. JKM BEVERAGES LIMITED
DEPRECIATION CALCULATION (Under Income Tax-WDV)
(Rs. Lakhs)Building Plant & Mach. Misc. Assets Total
1636.29 6275.50 300.50 8212.29
Building Deprn Misc Deprn Toal10% Assets 10% Deprn
1636.29 163.63 300.50 30.05 1762.55
1472.66 147.27 270.45 27.05 1350.97
1325.39 132.54 243.41 24.34 1039.37
1192.85 119.29 219.06 21.91 803.06
1073.57 107.36 197.16 19.72 623.47
966.21 96.62 177.44 17.74 486.67
869.59 86.96 159.70 15.97 382.15
782.63 78.26 143.73 14.37 302.06
Annexure - XXIIM/s. JKM BEVERAGES LIMITED
INCOME TAX CALCULATION
2014-2015 2015-2016 2016-2017 2017-2018 2018-2019
9181.14 12942.27 14835.10 16736.15 18734.22
1047.07 1009.67 860.09 710.51 560.93 143.81 222.01 253.73 285.45 285.45
0.00 0.00 0.00 0.00 0.00
1190.87 1231.69 1113.82 995.96 846.38
7,990.27 11,710.58 13,721.28 15,740.19 17,887.84
7,990.27 11,710.58 13,721.28 15,740.19 17,887.84
0.00 0.00 0.00 0.00 0.00
NOTE:-As per Industrial Policy of Bihar Govt.,there is income tax exemtion for the first five years
Annexure - XXIII
M/s. JKM BEVERAGES LIMITED
PROJECTED PROFITABILITY STATEMENT
2014-2015 2015-2016 2016-2017 2017-2018
50% 70% 80% 90%25012.46 35017.44 40019.93 45022.4224875.01 34825.01 39800.01 44775.01108.00 151.20 172.80 194.4029.45 41.23 47.12 53.01
10468.48 14655.87 16749.57 18843.26
14543.98 20361.57 23270.36 26179.16
3940.43 5516.60 6304.68 7092.77
650.16 743.04 835.92 928.80
62.77 69.05 75.95 75.95
162.23 324.47 340.69 357.72
24.88 34.83 40.02 45.02
24.88 34.83 39.80 44.78
248.75 348.25 400.20 450.22
248.75 348.25 398.00 447.75
5362.84 7419.30 8435.26 9443.01
9181.14 12942.27 14835.10 16736.15
1047.07 1009.67 860.09 710.51143.81 222.01 253.73 285.45
7990.27 11710.58 13721.28 15740.19
530.33 530.33 530.33 530.33
2.50 2.50 2.50 2.50
72.11 72.11 72.11 72.11
15.52 15.52 15.52 15.52
620.46 620.46 620.46 620.46
7,369.80 11,090.12 13,100.82 15,119.72
7,990.27 11710.58 13721.28 15740.19
0.00 0.00 0.00 0.00
7,369.80 11,090.12 13,100.82 15,119.72
620.46 620.46 620.46 620.46
7,990.27 11710.58 13721.28 15740.19
0.00 1173.18 1173.18 1173.18
7,990.27 10537.40 12548.10 14567.01
91.62 91.62 183.23 183.23(5%) (5%) (10%) (10%)
714.10 819.96 933.42 0.00
7184.55 9625.82 11431.45 14383.77
OPBT/Sales 63.13 63.56 63.75 63.93PAT/Sales 50.67 54.47 56.30 57.75
Annexure - XXIV
M/s. JKM BEVERAGES LIMITED
AVERAGE DSCR CALCULATION
2014-2015 2015-2016 2016-2017 2017-2018
7369.80 11090.12 13100.82 15119.72
620.46 620.46 620.46 620.46
1047.07 1009.67 860.09 710.51
9037.33 12720.25 14581.37 16450.70
0.00 1173.18 1173.18 1173.18
1047.07 1009.67 860.09 710.51
1047.07 2182.85 2033.27 1883.69
0.0
Annexure - XXV
M/s. JKM BEVERAGES LIMITED
PROJECTED CASH FLOW STATEMENT
Construction 2014-2015 2015-2016 2016-2017 2017-2018
Period
8,212.29 0.00 0.00 0.00 0.00
1,832.31 0.00 0.00 0.00 0.00
0.00 9,181.14 12,942.27 14,835.10 16,736.15
0.00 1,198.38 651.74 264.30 -
10,044.60 10,379.51 13,594.01 15,099.40 16,736.15
0.00 1,816.75 956.56 396.19 39.40
8,800.69 0.00 0.00 0.00 0.00
653.95 0.00 0.00 0.00 0.00
0.00 1,190.87 1,231.69 1,113.82 964.24
0.00 0.00 0.00 0.00 0.00
0.00 91.62 91.62 183.23 183.23
0.00 0.00 1,173.18 1,173.18 1,173.18
9,454.64 3,099.23 3,453.04 2,866.42 2,360.06
0.00 589.96 7,870.24 18,011.21 30,244.19
589.96 7,280.28 10,140.97 12,232.98 14,376.09
589.96 7,870.24 18,011.21 30,244.19 44,620.27
Annexure - XXVI
M/s. JKM BEVERAGES LIMITED
PROJECTED BALANCE SHEET
2014-2015 2015-2016 2016-2017 2017-2018 2018-2019
1,832.31 1,832.31 1,832.31 1,832.31 1,832.31
7,280.69 18,279.19 31,196.78 46,133.27 63,217.42
8,212.29 7,039.10 5,865.92 4,692.73 3,519.55
1,198.38 1,850.12 2,114.42 2,114.42 2,114.42
18,523.66 29,000.73 41,009.43 54,772.74 70,683.70
8,800.69 8,800.69 8,800.69 8,800.69 8,800.69
530.33 1,060.66 1,590.99 2,121.32 2,651.65
8,270.36 7,740.03 7,209.70 6,679.37 6,149.04
1,816.75 2,773.30 3,169.49 3,169.49 3,169.49
566.32 476.19 386.05 295.92 205.79
7,870.24 18,011.21 30,244.19 44,620.27 61,183.42
18,523.66 29,000.73 41,009.43 54,765.05 70,707.73
0.00 (0.00) 0.00 7.69 (24.03)
Annexure - -17.82
M/s. JKM BEVERAGES LIMITED
Profit after tax
10044.60 (Rs. Lakhs)
Depreciation & Prelimin Cash Cummulative Expemses Written Off Accurals Accurals
620.46 7990.27 7990.27
620.46 11710.58 19700.85
620.46 13721.28 33422.13
620.46 15740.19 49162.32
620.46 17887.84 67050.16
620.46 13723.31 80773.47
620.46 13795.75 94569.22
3 YEARS + -17.82 MONTHS
OR SAY = 3 YEARS & 10 MONTHS
Annexure - XXVIII
M/s. JKM BEVERAGES LIMITED
2014-2015 2015-2016 2016-2017 2017-2018
9181.14 12942.27 14835.10 16736.15
8134.07 11932.60 13975.01 16025.64
7369.80 11090.12 13100.82 15119.72
84% 120% 139% 158%
9113.00 20111.50 33029.09 47965.58
37% 37% 37% 37%
32% 34% 34% 35%
30% 32% 33% 34%
M/s. JKM BEVERAGES LIMITED Annexure - XXVII
INTERNAL RATE OF RETURN
Discount Net Dis. Discount
Cash Net Cash Rate Amount RateInflow Flow 28% 30%
-10044.60 1.00 -10044.60 1.00
9181.14 8766.56 0.78 6848.87 0.77
12942.27 12776.44 0.61 7798.12 0.59
14835.10 14752.19 0.48 7034.39 0.46
16736.15 16736.15 0.37 6234.70 0.35
18734.22 18734.22 0.29 5452.38 0.27
18715.44 18715.44 0.23 4255.40 0.21
18695.72 18695.72 0.18 3321.03 0.16
16996.11 16996.11 0.14 2358.68 0.12
15451.01 15451.01 0.11 1675.20 0.09
14046.37 14046.37 0.08 1189.77 0.07
12769.43 12769.43 0.07 845.01 0.06
11608.57 11608.57 0.05 600.15 0.04
10553.25 10553.25 0.04 426.24 0.03
9593.86 9593.86 0.03 302.73 0.03
9887.25 9887.25 0.02 243.74 0.02
TOTAL NET DISCOUNTED AMOUNT = 38541.81
INTERNAL RATE OF RETURN (IRR)= 51.72%
OR SAY = 52%
Annexure - XXVIII
M/s. JKM BEVERAGES LIMITED
SECURITY MARGIN ON ASSETS
(Rs. Lakhs)
Amount
400.00
1636.29
6275.50
300.50
8612.29
8212.29
95%
5%
Annexure - XXVIIIM/s. JKM BEVERAGES LIMITED
SENSITIVITY ANALYSIS RESULTS
IRR Pay Back BEP Cash
(Before Period as % of BEP tax) Installed (%)(%) Capacity
23% 5 years & 28% 23%5 months
18% 6 years 32% 25%9 month
29% 4 years & 23% 18%3 months
Cost Alrea Cost to b Total CostIncurred incurred (Rs. Lakhs)
4296827 42.97 covered Area
5700000 57.00 covered Area
8295210 82.95 covered Area
1425000 14.25 covered Area
10570500 105.71 covered Area
8865000 88.65 covered Area
4987500 49.88 covered Area
869250 8.69 covered Area
5873236.558.73
covered Area
4750000 47.50 covered Area
23436000 234.36 covered Area
4387500 43.88 covered Area
2850000 28.50 covered Area
15950000 159.50 open area
1950000 19.50 covered Area
156000 1.56 covered Area
2850000 28.50 covered Area
6166755 61.67 open area
40625000 406.25 open area
7500000 75.00 open area
625000 6.25
1500000 15.00
1636.29
Praj/ Alfa laval/ brew force
Praj/ Alfa laval/ brew force
Praj/ Alfa laval/ brew force
KHS ahmedabad/ Krones / Dainatron/ hilden
KHS ahmedabad/ Krones / Dainatron/ hilden
KHS ahmedabad/ Krones / Dainatron/ hilden
KHS, ahmedbad/ Hilden/ Diantrone
KHS, ahmedbad/ Hilden/ Diantrone
Thermax Pune / USEL / triveni
Kirloskar, Pune / Chcago Puenmatic
(Rs Lakhs)
2019-20202020-20212021-2022
18715.44 18695.72 18675.01
411.35 261.77 112.19285.45 285.45 285.45
486.67 382.15 302.06
1183.46 929.37 699.69
17,531.98 17,766.35 17,975.33
17,531.98 17,766.35 17,975.33
4295.33 4352.76 4403.95
Annexure - XXIII
(Rs Lakhs)
2018-20192019-20202020-2021 2021-2022
100% 100% 100% 100%50024.91 50024.91 50024.91 50024.9149,750.01 49,750.01 49,750.01 49,750.01
216.00 216.00 216.00 216.00 58.90 58.90 58.90 58.90
20,936.96 20,936.96 20,936.96 20,936.96
29087.95 29087.95 29087.95 29087.95
7880.85 7880.85 7880.85 7880.85
928.80 928.80 928.80 928.80
75.95 75.95 75.95 75.95
375.61 394.39 414.11 434.82
45.02 45.02 45.02 45.02
49.75 49.75 49.75 49.75
500.25 500.25 500.25 500.25
497.50 497.50 497.50 497.50
10353.73 10372.51 10392.23 10412.94
18734.22 18715.44 18695.72 18675.01
560.93 411.35 261.77 112.19285.45 285.45 285.45 285.45
17887.84 18018.64 18148.51 18277.38
530.33 530.33 530.33 530.33
2.50 2.50 2.50 2.50
72.11 72.11 72.11 72.11
15.52 15.52 15.52 15.52
620.46 620.46 620.46 620.46
17,267.38 17,398.18 17,528.04 17,656.92
17887.84 17531.98 17766.35 17975.33
0.00 4295.33 4352.76 4403.95
17,267.38 13,102.85 13,175.29 13,252.96
620.46 620.46 620.46 620.46
17887.84 13723.31 13795.75 13873.43
1173.18 1173.18 1173.18 1173.18
16714.66 12550.13 12622.57 12700.24
183.23 183.23 183.23 183.23(10%) (10%) (10%) (10%)
0.00 0.00 0.00 0.00
16531.43 12366.89 12439.33 12517.01
64.41 64.34 64.27 64.2059.36 45.05 45.29 45.56
Annexure - XXIV
(Rs Lakhs)
2018-20192019-20202020-2021 2021-2022
17267.38 13102.85 13175.29 13252.96
620.46 620.46 620.46 620.46
560.93 411.35 261.77 112.19
18448.77 14134.66 14057.52 13985.61
1173.18 1173.18 1173.18 1173.18
560.93 411.35 261.77 112.19
1734.11 1584.53 1434.95 1285.37
Annexure - XXV
(Rs. Lakhs)
2018-20192019-20202020-2021 2020-2022
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
18,734.22 18,715.44 18,695.72 18,675.01
- - - -
18,734.22 18,715.44 18,695.72 18,675.01
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
814.66 665.08 515.50 397.63
0.00 4,295.33 4,352.76 4,403.95
183.23 183.23 183.23 183.23
1,173.18 1,173.18 1,173.18 1,173.18
2,171.07 6,316.83 6,224.67 6,158.00
44,620.27 61,183.42 73,582.03 86,053.08
16,563.15 12,398.61 12,471.05 12,517.01
61,183.42 73,582.03 86,053.08 98,570.09
(Rs lakhs)
2019-20202020-20212020-2022
1,832.31 1,832.31 1,832.31
76,137.03 89,129.09 102,198.82
2,346.37 1,173.18 0.00
2,114.42 2,114.42 2,114.42
82,430.14 94,249.01 106,145.55
8,800.69 8,800.69 8,800.69
3,181.98 3,712.31 4,242.65
5,618.71 5,088.38 4,558.04
3,169.49 3,169.49 3,169.49
115.65 25.52 0.00
73,582.03 86,053.08 98,570.09
82,485.88 94,336.47 106,297.63
(55.74) (87.46) (152.08)
2018-20192019-20202020-2021
18734.22 18715.44 18695.72
18173.29 18304.09 18433.95
17267.38 13102.85 13175.29
177% 135% 134%
65049.73 77969.34 90961.40
37% 37% 37%
36% 36% 36%
35% 26% 26%
(Rs.Lakhs)
Net Dis. Amount
-10044.60
6743.50
7560.02
6714.70
5859.79
5045.67
3877.39
2979.47
2083.54
1457.02
1018.90
712.52
498.26
348.44
243.66
193.16
35291.45
5520
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TERM LOAN INTEREST RATE(Under refinance scheme) (Including interest tax)up to Rs 7500/-
Rs 7500/-to Rs15000/-
Rs 15000/-to Rs25000/-
Rs25000/-to Rs50000/-
Rs 50000/-to Rs2.00 Lakhs
INTEREST ON WORKING CAPITAL LOAN(W.E.F.March 1992)
Limit
Over Rs7500/- and upto Rs 15000/-
Rs15000/- to Rs25000/-
/ppra1..g580~oml2~mt4~s{?}~qagq
TERM LOAN INTEREST RATE(Under refinance scheme)
12.00%
13.50%
14.00%
14.50%
15.50%
INTEREST ON WORKING CAPITAL LOAN(W.E.F.March 1992)
Rate of Interest per annum (With Interest Tax)
13.50%
13.50%
/ppra580..l774~oml5~mt2~s\015\0274~qag