Model Project on Retail - · PDF fileModel Project for Retail Markets/Outlet (environmentally controlled) Model Project on Retail Markets/Outlets (environmental ly controlled)

Model Project for Retail Markets/Outlet (environmentally controlled)

Model Project

on

Retail

Markets/Outlets

(environmental

ly controlled)


PART-A

ABOUT PROPRIETOR/COMPANY

CUSTOMER SEGMENTS

MARKET CONSTITUTES

QUALITY ASSURANCE

VALUE OF PROPRIETOR/COMPANY

VISION & MISSION


EXPANSIONS

THE DIRECTORS

ABOUT BIHAR

a. GEOGRAPHY

b. ECONOMY

MASTER PLAN FOR BIHAR STATE FOR

RETAIL MARKETS/OUTLETS (ENVIRONMENTALLY CONTROLLED)

INTRODUCTION

BIHAR AT A GLANCE

ATTITUDE

LOCATION

RAINFALL (AVG.)

LANGUAGE SPOKEN


PART-B

INDEX

TO

DETAILED PROJECT REPORT

S. NO. CONTENTS

1 INTRODUCTION

2 RETAIL MARKETS/OUTLETS (ENVIRONMENTALLY

CONTROLLED)

3 INDUSTRY ANALYSIS

4 CUSTOMER ANALYSIS

5 IMPLEMENTATION SCHEDULE

6 IMPLEMENTATION SCHEDULE


PROPRIETOR/COMPANY NAME

INTRODUCTION

RETAIL MARKETS/OUTLETS (ENVIRONMENTALLY CONTROLLED)

INDUSTRY ANALYSIS

CUSTOMER ANALYSIS

MARKETING PLAN

a. MARKETING OBJECTIVE

b. POSITIONING

c. COMMUNICATION


MARKET POTENTIAL AND STRATEGY

MARKETING STRATEGY

TENTATIVE IMPLEMENTATION SCHEDULE

S. NO. ACTIVITY PERIOD IN WEEKS

1 APPLICATION AND SANCTION OF LOAN 2 WEEKS

2 OFFER FROM VENDOR AND

FINALIZATION 2 WEEKS

3 SOURCING AND ASSEMBLING 2 WEEKS


Project cost & Means of Finance

(Rs. Lakh)

S. No. Particulars 2013-14 Total

A. Project Cost

1. Plant & Machinery

Total

B. Means of Finance

1. Promoter's Contribution

2. Capital Subsidy from NHM

3. State Subsidy

4. Term Loan

Total

Promoters contribution in %

Debt Equity Ration

Note:- Total term loan sanction……………………..Lakh/Cr (Capital Subsidy from NHM………………….Lakh/Cr, State Subsidy

………………… Lakh/Cr.)


C. Contribution

Sales Revenue ……………………… ………………………

Less Variable cost ……………………… ……………………….

Contribution ……………………… ……………..…………

D. B. E. P. as percentage of installed capacity ………..……………% ………………………%

E. Cash B.E.P. ………..……………% ………..………………%


Projected Balance Sheet

S. No. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21

A. Liabilities

I. Share Capital &

Retained Earnings

II. Unsecured Loans

III. Capital Subsidy from NHM

IV. Reserves

V. Term Loan

VI. Bank Barrowings

VII. Current Liability

Total


B. Disposition of Funds

1. Working Capital

2. Capital Expenditure

3. Misc. Expenses

4. Interest of term loan, U/L & W/C

5. Taxation

6. Dividend

7. Repayments

Total

C. Opening Balance

D. Surplus (A-B)

E. Closing Balance


Projected Cash flow Statement

S. No. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21

A. Source of Funds

I. Proposed Term Loan

II. Share Capital

III. Capital Subsidy

IV. Unsecured Loan

V. Profit before interest

depreciation & taxes

VI. Bank Barrowings

Total (A)


B. Operating Profit before interest depreciation & taxes

C. Financial Expenses

-Interest on term loan-I

-Interest of W/C Loan

D. Profit after Interest and before Tax

E. Depreciation (SLM)

F. Profit before Tax

G. Taxable Income

H. Tax Payable

I. Profit after tax % of net profit

J. Add Depreciation (SLM) & Prelim Expenses, etc off

K. Cash surplus

L. Repayment of term loan

M. Cash accruals

N. Dividend


Project Profitability Statement

S. No. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21

A. Sales Revenue

B. Expenditure

Repairs &

Maintenances

including store &

spares

Salary

Rent, Rates, Tax &

Insurance

Electricity/Generator

running expenses

Administrative

Expenses

Marketing/Selling

Expenses

Misc. Expenses

Total


Internal Rate & Return

Year Inventory Cash out

flow Cash in flow

Net cash

flow

Discount

Rate 21%

Net Dis.

Amount

Discount

Rate 23%

Net Dis.

Amount

0

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

Total Net Discount Amount Internal Rate & Return (IRR)-29.12%, ORSAY-29%


Statement showing average DSCR calculation

S. No. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21

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


Statement showing calculation of Income Tax

S. No. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21

1. Profit before

interest and Tax

2. Financial

Expenses

-Interest on term

loan-I

-Interest of W/C

Loan

3. Depreciation

(WDV) Total

(2+3)

4. Profit before Tax

5. Taxable Income

6. Tax payable

@33.99% &

MAT @ 10%

+SC+EC+SHEC)


Details of Capacity Utilisation and sales Realisation

S. No. Particulars 31-Mar-14 31-Mar-15 31-Mar-16 31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-21

Year 1st year 2

nd year 3

rd year 4

th year 5

th year 6

th year 7

th year 8

th year

A. Project Capacity

B. Revenue


Details of Annual Sales Realisation

S. No. Revenue Segments Units Sale Price Rs. Amount Rs. in

Lakhs

1. Rent for Retail Markets/Outlets

(environmentally controlled)

Sub-Total

I. Net Current Assets (B-A)

II. Total Current Assets

III. Margin (25% of

N.C.A.+100% of A (2 to 6)

IV. Max. Permissible Bank

Finance

V. Working Capital Bank

Finance Interest @ 13.25%


Working Capital Requirement

(Rs. in Lakh)

Sl. No. Particulars Period Amount

(2013-14)

Amount

(2013-14)

Amount

(2013-14)

Amount

(2013-14)

Amount

(2013-14)

1. Salary and Wages

2. Rents and Vehicle

3. Power and Fuel

4. Repair and Maintenance

5. Adm. and Misc. Exps.

6. Marketing/Selling

Expenses, Total

(A)=1+2+3+4+5+6+7+8

7. Trading Stock storage

sale Direct sale

8. Sundry Debtors

Total (B)= 8+9


RATION ANALYSIS

S. No. Particulars 2012-13 2013-14 2014-15

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. Gross Profit Margin (GPM)

7. Operating profit margin (OPM)

8. Net Profit Margin (NPM)


Depreciation Calculation (under-Income Tax-WDC

(Rs. Lakhs)

Year Plant & Machinery Building Misc. Assets Total

2013-14

Year Machinery Depreciation

15% Building

Depreciation

10% Misc. Assets

Depreciation

10%

Total

Depreciation

0

1

2

3

4

5

6

7

8

9

10


Depreciation Calculation (under Company Law-SLM)

(Rs. Lakhs)

Year Plant & Machinery Building Misc. Assets Total

2013-14

Year Machinery Depreciation

5.28% Building

Depreciation

3.34% Misc. Assets

Depreciation

5.28%

Total

Depreciation

0

1

2

3

4

5

6

7

8

9

10

11


S. No. Particulars Amount 2013-14 Amount 2014-15

A. VARIABLE COST

Utilities

Repair and Maintenance

Vehicle Expenses

Interest on W/C Loan

Total

B. SEMI VARIABLE/FIXED COST

Salaries

Depreciation

Interest on term loan

Marketing/Selling Expenses

Other working Expenses

Total


PAY BACK PERIOD

Basis: Profit after tax

Project Cost:

(Rs. in Lakhs)

Years Profit After Tax Depreciation & Preliminary

Expenses written off Cash Accruals Cumulative Accruals

1.

2.

3.

4.

5.

6.

7.

8.

9.

PAY BACK PERIOD YEARS+ MONTHS


DETAILS OF SALARY & WAGES

(Rs. In Lakhs)

S. No. Particulars

Salary/

Month

(Rs.)

Nos. Amount Nos. Amount

1st year

Nos. Amount

2nd

year Nos.

Amount

3rd

year

Salary

1. Manager

Wages

1. Worker

Grand Total (A+B+C)

Total (Annual) P & L


DETAILS & ESTIMATED COST OF MACHINERY

(Rs. In Lakhs)

S. No. Particulars Shops Size Total Unit Cost Per Shop Amount

(Rs. in Lakhs)

1.

Retail Markets/Outlets

(environmentally

controlled)

Total

ASSETS

I. Gross Block Less: Depreciation Net Block

II. Current Assets

III. Misc. Expenses

IV. Cash in Hand/Bank

Total-

Documents

Model Project on Retail - · PDF fileModel Project for Retail Markets/Outlet (environmentally controlled) Model Project on Retail Markets/Outlets (environmental ly controlled)