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Model Project for Cold Storage Units
Model Project
on
Cold Storage
Units
Model Project for Cold Storage Units
PART-A
ABOUT PROPRIETOR/COMPA�Y
CUSTOMER SEGME�TS
MARKET CO�STITUTES
QUALITY ASSURA�CE
VALUE OF PROPRIETOR/COMPA�Y
VISIO� & MISSIO�
Model Project for Cold Storage Units
EXPA�SIO�S
THE DIRECTORS
ABOUT BIHAR
a. GEOGRAPHY
b. ECO�OMY
MASTER PLA� FOR BIHAR STATE FOR PRE-COOLI�G U�IT
I�TRODUCTIO�
BIHAR AT A GLA�CE
ATTITUDE
LOCATION
RAINFALL (AVG.)
LANGUAGE SPOKEN
Model Project for Cold Storage Units
PART-B
INDEX
TO
DETAILED PROJECT REPORT
S. �O. CO�TE�TS
1 I�TRODUCTIO�
2 COLD STORAGE U�ITS
3 I�DUSTRY A�ALYSIS
4 CUSTOMER A�ALYSIS
5 IMPLEME�TATIO� SCHEDULE
6 IMPLEME�TATIO� SCHEDULE
Model Project for Cold Storage Units
PROPRIETOR/COMPA�Y �AME
I�TRODUCTIO�
COLD STORAGE U�ITS
I�DUSTRY A�ALYSIS
CUSTOMER A�ALYSIS
MARKETI�G PLA�
a. MARKETING OBJECTIVE
b. POSITIONING
c. COMMUNICATION
Model Project for Cold Storage Units
MARKET POTE�TIAL A�D STRATEGY
MARKETI�G STRATEGY
TE�TATIVE IMPLEME�TATIO� SCHEDULE
S. �O. ACTIVITY PERIOD I� WEEKS
1 APPLICATIO� A�D SA�CTIO� OF LOA� 2 WEEKS
2 OFFER FROM VE�DOR A�D
FI�ALIZATIO� 4 WEEKS
3 SOURCI�G A�D ASSEMBLI�G 10 WEEKS
4 ELECTRIFICATIO� 4 WEEKS
Model Project for Cold Storage Units
Project cost & Means of Finance
(Rs. Lakh)
S. �o. 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
�ote:- Total term loan sanction……………………..Lakh/Cr (Capital Subsidy from �HM………………….Lakh/Cr, State Subsidy
………………… Lakh/Cr.)
Model Project for Cold Storage Units
C. Contribution
Sales Revenue ……………………… ………………………
Less Variable cost ……………………… ……………………….
Contribution ……………………… ……………..…………
D. B. E. P. as percentage of installed capacity ………..……………% ………………………%
E. Cash B.E.P. ………..……………% ………..………………%
Model Project for Cold Storage Units
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
Model Project for Cold Storage Units
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
Model Project for Cold Storage Units
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)
Model Project for Cold Storage Units
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
Model Project for Cold Storage Units
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
Power & Fuel
Repairs &
Maintenances
including store &
spares
Salary
Rent, Rates, Tax
& Insurance
Unit running
expenses
Electric Expenses
Administrative
Expenses
Marketing/Selling
Expenses
Misc. Expenses
Total
Model Project for Cold Storage Units
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 �et Discount Amount Internal Rate & Return (IRR)-29.12%, ORSAY-29%
Model Project for Cold Storage Units
Statement showing average DSCR calculation
S. �o. 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
Model Project for Cold Storage Units
Statement showing calculation of Income Tax
S. �o. 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)
Model Project for Cold Storage Units
Details of installed Capacity, Capacity Utilisation and sales Realisation
S. �o. 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. Capacity installed
B. Project Capacity
C. Revenue
Model Project for Cold Storage Units
Details of Annual Installed Capacity & Sales Realisation
S. �o. Revenue Segments Capacity (MT.) Units Sale Price Rs./MT Amount Rs. in
Lakhs
1. Rent From Cold Storage Units
Sub-Total
(Total Revenue when capacity installed and Utilization both becomes 100%)
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%
Model Project for Cold Storage Units
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
Model Project for Cold Storage Units
RATIO� A�ALYSIS
S. �o. 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)
Model Project for Cold Storage Units
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
Model Project for Cold Storage Units
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
Model Project for Cold Storage Units
S. �o. Particulars Amount 2013-14 Amount 2014-15
A. VARIABLE COST
Utilities
Repair and Maintenance
Unit 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
Model Project for Cold Storage Units
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+ MO�THS
Model Project for Cold Storage Units
DETAILS OF SALARY & WAGES
(Rs. In Lakhs)
S. �o. Particulars
Salary/
Month
(Rs.)
�os. Amount �os. Amount
1st year
�os. Amount
2nd
year �os.
Amount
3rd
year
Salary
1. Manager
2. Technician
Wages
3 Worker
Grand Total (A+B+C)
Total (Annual) P & L
Model Project for Cold Storage Units
DETAILS & ESTIMATED COST OF PLA�T & MACHI�ERY
(Rs. In Lakhs)
S. �o. Particulars Each Unit
Capacity (MT) Total Unit
Unit Cost Per Cold
Storage Unit
Amount
(Rs. in Lakhs)
1. Cold Storage Units
Total
ASSETS
I. Gross Block Less: Depreciation �et Block
II. Current Assets
III. Misc. Expenses
IV. Cash in Hand/Bank
Total-