Worksheet in DEP CAL.latest

7/30/2019 Worksheet in DEP CAL.latest

1/35

Year 2009-10 2010-11

Salary & Allowances 259.00 285.74

Academic, Examination & student welfare 4.21 14.37

Administration Expenses47.34 113.43

Training & placement 4.74 11.07

Repairs & maintenance 9.77 17.79

Insurance Expenses 2.57 4.25

Advertisement 7.15 6.37

Hostel Expenses 33.11 49.07

Transportation expenses 34.39 45.72

Depreciation 68.23 81.02

Interest on term loan 126.00 143.11596.51 771.94

Part icu lars Aud ited Aud ited 2009-10 2010-11

INCOME

Fees from students- 619.30 784.59

Fess from TCS training 31.68 0.00

Other Income 18.22 13.71

Interest Accrued on FD 5.41 4.85

2810.59 0.54


2/35

As a % of

fees 09-10

As a % of

fees 10-

11 Average

41.82 36.42 39.12

0.68 1.83 1.26

7.64 14.46 11.05

0.77 1.41 1.09

1.58 2.27 1.92

0.41 0.54 0.48

1.15 0.81 0.98

5.35 6.25 5.80

5.55 5.83 5.69

11.02 10.33 10.67

20.35 18.24 19.29

2011-12 348.79 34.64

39.99 3.97

1006.79 151.08 15.01

12.97 1.29

5.76 13.87 1.38

4.50 5.67 0.56

25.55 2.54

62.62 6.22

39.85 3.96

94.21 9.36

205.61 20.42


3/35

KNOWLEDGE TRUST

COST OF THE PROJECT

Exist ing (WDV) Addi ti on up P ro pos ed

as on

Addi t ions

dur ing the

year

As on

30.09.12

Addi t ion

projected

in 2012-13

Particu lars 31.03.2012

1.4.2012 to

30.09.2012

Land & land development 244.26 3.55 247.81 0.00

Building & civil construction 2261.47 66.45 2327.92 825.11

Furniture & fixture & Interiors 147.62 0.00 147.62 0.00

Lab. & work shop equipments 92.38 0.00 92.38 0.00

Electrical Equipments 66.35 0.00 66.35 82.51

Computers & accessories 29.70 5.35 35.05

Office Equipments 28.43 0.00 28.43Library Books 69.90 0.00 69.90

Motor Vehicle 82.63 0.00 82.63

Water & Sanitation,water supply 7.97 7.97 123.77

Fire Extinguisher 0.77 0.77

Networking Equipments 45.87 45.87

Generator,Lab equipment,Sports equipment,etc 269.03 6.70 275.73 30.94

Total: 3346.38 82.05 3428.43 1062.33

MEANS OF FINANCE

Particulars As on 31.3.12

As on

31.09.12

Means of

financing

new

project

pro

exp

Promoter's contribution/internal accruals 1200.22 1257.33 262.33

Unsecured loan from trustees & others 764.50 950.65

Term loan+OD from Bank 1229.60 1225.23 800.00

Bus Loan 11.38 5.08

L & T Finance 84.72 63.27

Total debt 2090.20 2244.23 800.00

Total: 3290.42 3501.56 1062.33

DEBT EQUITY RATIO: 1.74 1.78

MARGIN: 24.69%


4/35

KNOWLEDGE TRUST

STATEMENT OF PROFITABILITY

Particu lars Audited Audited Provis ional pro jec ted projec ted pr2 010 -11 2011-1 2 up to Sep t.12 2012 -1 3 2013 -1 4

INCOME

Fees from students- 784.59 1009.99 554.58 1241.00 1539.00

Fess from TCS training 0.00 0.00 0.00 0.00 0.00

Other Income 13.71 11.50 5.10 14.00 6.12

Interest Accrued on FD 4.85 7.24 2.66 5.00 5.05

Total: 803.15 1028.73 562.34 1260.00 1550.17

EXPENSES 28.20

Salary & Allowances 285.74 369.24 178.71 350.00 390.00

Academic, Examination & student welfare 14.37 22.39 3.83 15.00 18.00

Administration Expenses 113.43 103.74 61.69 120.00 153.90

Training & placement 11.07 16.58 3.70 15.00 20.00

Repairs & maintenance 17.79 15.26 5.45 20.00 27.00

Insurance Expenses 4.25 4.84 2.25 5.00 10.00Advertisement & marketing 6.37 14.85 12.72 125.00 150.00

Hostel Expenses 49.07 74.15 48.34 110.00 120.00

Transportation expenses 45.72 43.52 38.70 75.00 90.00

Deffered revenue exp written off 12.26 7.42 12.26

Depreciation 81.02 90.58 50.21 94.21 170.00

Interest on term loan 143.11 206.25 92.22 205.61 253.86

Total: 771.94 973.66 505.24 1147.08 1402.76

Excess of income over expenditure 31.21 55.07 57.10 112.92 147.41

Add Depreciation 81.02 90.58 50.21 94.21 170.00

Cash generation 112.23 145.65 107.31 207.13 317.41

Surplus / Gross receipts 3.89% 5.35% 10.15% 8.96% 9.51%

Average Surplus / Gross receipts 13.56% 13.84%


5/35

KNOWLEDGE TRUST

PROJECTED BALANCE SHEET

Part icu lars Audi ted Audi ted Pro jec ted

LIABILITIES: 2010-11 20 11 -12 30.09.12

estimated

31.3.13 2013-14

Corpus fund 982.03 982.03 982.03 1129.28 1129.28

Add: Reserve & surplus after tax 798.16 163.11 218.20 275.30 331.12 478.54

Net worth 1145.14 1200.23 1257.33 1460.40 1607.82

Term Loan (TL-1) 199.67 142.98 142.98 132.67 66.01

Term Loan (TL-2) 491.60 403.25 403.25 304.92 206.59

Term Loan (TL-3) 500.00 514.00 514.00 464.00 364.00

Term Loan (TL-4&5) 600.00 850.00

Bus Loan (TL-4) 20.82 11.38 5.08 0.00 0.00

Others L & T 113.81 84.72 63.27 55.64 22.31

OD at syndicate bank 169.37 165.00 165.00 165.00

Unsecured Loan 289.67 764.50 950.65 950.65 850.65

Current liabilities:

Sundry Creditors 142.15 232.43 189.64 206.33 161.33

Other Current Liabilities 80.81 134.09 58.30 68.33 79.92

Total: 2983.67 3656.95 3749.50 4407.95 4373.62

ASSETS:

Fixed assets:

Gross Block 2810.59 3346.38 3428.43 4210.29 4409.38

Less: Depreciation 253.14 343.72 393.93 472.54 454.40

Net Block 2557.45 3002.66 3034.50 3737.75 3954.98

Investments:

Fixed Deposit 53.25 56.87 58.57 54.75 59.40

Interest accrued thereon 1.50 0.97 0.00 4.65 5.05

Deposit with others 0.00 0.00 0.00 0.00

Interest accrued thereon 0.00 0.00

Closing Balance 54.75 57.84 58.57 59.40 64.45

Current assets:

Loans & advances 216.07 285.24 298.40 350.52 200.00

Cash in hand & at bank 143.14 65.86 53.02 60.27 54.19

Sundry Debtor 230.51 297.59 200.00 100.00

Deffered Revenue Expenses 12.26 14.84 7.42

Total: 2983.67 3656.95 3749.50 4407.94 4373.62

- - - 0.00 (0.00)

Prov is iona l


6/35

KNOWLEDGE TRUST

PROJECTED CASH FLOW STATEMENT

Particu lars Audited Audited projec ted pr

2 010 -11 2010-1 1upto 30.09.12 31.3.12 2012-13

Surplus as per Income and expense account 31.21 55.07 57.10 112.92 147.41

Add: Depreciation 81.02 90.58 50.21 94.21 170.00

Add: Interest and finance charges 143.11 206.25 92.22 205.61 253.86

Less: interest earned 4.85 7.24 2.66 5.00 5.05

Operating profit before working capital changes 250.49 344.66 196.87 407.74 566.22

Changes in current assets -216.07 -69.17 13.16 65.28 -150.52

Changes in investments -54.75 -3.09 0.73 1.56 5.05

Changes in creditors and other current Liabilities 222.96 143.56 -118.58 26.72 -33.42

Cash Generated from Operations 202.63 415.96 92.18 501.31 387.33

Less: Income tax and other taxes.

Cash flow before extra ordinary items 202.63 415.96 92.18 501.31 387.33

Extraordinary itemsCash from operating activities 202.63 415.96 92.18 501.31 387.33

Cash flow from Investing Activities

Additions to fixed assets 2810.59 535.79 82.05 863.91 199.09

Interest Received 4.85 7.24 2.66 5.00 5.05

Net cash flow from investing Activities -2805.74 -528.55 -79.39 -858.91 -194.04

Cash Flow from Financing activity

Repayments/additions of secured Loan 1325.90 499.80 481.88 396.53 -48.32

Cash flow from unsecred Loans 289.67 474.83 186.15 186.15 -100.00

interest and Finance charges -143.11 -206.25 -92.22 -205.61 -253.86

Cash flow from financing Activity 1472.46 768.38 575.81 377.07 -402.18

Net Increase/ Decrease in Cash & cash equivalents -1130.65 655.79 588.60 19.47 -208.88

Cash and cash equivalents at the beginning of the

year. 0.00 -1130.65

Cash and cash equivalents at the end of the period. -1130.65 -474.86 588.60 19.47 -208.88

Provis ional


7/35

KNOWLEDGE TRUST

CALCULATION OF RATIOS

Particu lars Aud ited Audited projec ted p

Computation of D.S.C.R. 2010-1 1 2010-11upt o 30.09.12 2011-12 2012-1 3

Profit 31.21 55.07 57.10 112.92 147.41

Depreciation 81.02 90.58 50.21 94.21 170.00

Interest on Term Loan 143.11 206.25 92.22 205.61 253.86

Total (A) 255.34 351.90 199.53 412.74 571.27

Interest on Term Loan 137.41 137.41 92.22 205.61 253.86

Repayment of Term Loan 190.76 190.76 216.54 256.06 305.09

Total (B) 328.17 328.17 308.76 461.67 558.95

D.S.C.R. (A/B) 0.78 1.07 0.65 0.89 1.02

Average D.S.C.R. 1.85

Particulars Aud ited A udited projec ted p

Calculation of Other Ratios 2010-1 1 2010-11upt o 30.09.12 2011-12 2010 -11

Tangible Net Worth (TNW) 1145.14 1200.23 1257.33 1607.82

Bank Borrowing (BB) 1191.27 1060.23 1065.31 1486.60

Total Outside Liabilities (TOL) 1272.08 1194.32 1313.25 1727.85

Current Assets 359.21 351.10 351.42 254.19

Current Liabilities 222.96 366.52 247.94 241.25

BB/TNW 1.04 0.88 0.85 0.92

TOL/TNW 1.11 1.00 1.04 1.07

Current Ratios 1.61 0.96 1.42 1.05

Provis ional

Provis ional


8/35

KNOWLEDGE TRUST

CALCULATION OF BREAK-EVEN POINT

Particu lars 1s t Year 2nd Year 3

2009-10 2010-11

Capacity utilisation 0.00% 0.00%

Receipts (Rs. in Lakhs) 562.34 1550.17

Variable costs (Rs. in Lakhs) 256.95 711.90

Contribution 305.39 838.27

P/V ratio 0.54 0.54

Fixed costs (Rs.in Lakhs) 150.13 460.86

Break even level (%) 49.16% 0.00%

Break even sales (Value) 126.32 391.38


9/35

KNOWLEDGE TRUST

PAYBACK PERIOD

Particu lars 1s t Year 2nd Year 3

Excess of income over expenditure 57.10 147.41

Depreciation 50.21 170.00

Interest on term loan 92.22 253.86

Gross operating surplus (GOS) 199.53 571.27

Cumulative GOS 199.53 770.80

Payback Period for the project 7.99 Years


10/35

KNOWLEDGE TRUST

INTERNAL RATE OF RETURN (IRR)

Year Particulars

0

Cash Inflows

1 Profit after tax but before interest & Depreciation







Residual value of Fixed Asset at the end of 7th year

Internal Rate of Return: 15.91%

Cost of the project(Cash outflow)


11/35

KNOWLEDGE TRUST


12/35

KNOWLEDGE TRUST


13/35

KNOWLEDGE TRUST

projected2020-21

2157.00

0.00

21.93

8.94

2187.87

754.95

43.14

215.70

43.14

32.36

37.9843.14

360.00

180.00

120.00

6.88

1837.29

350.58

120.00

470.58

16.02%


14/35

KNOWLEDGE TRUST

9th Year

2020-21

1573.36

2691.40

4264.76

0.00

0.00

0.00

0.00

144.91

430.65

15.00

95.58

4950.90

4454.46

1188.54

3379.97

105.15

8.94

114.09

300.00

971.44

185.40

4950.90

0.00


15/35

KNOWLEDGE TRUST

projected

2019-20

350.58

120.00

6.88

8.94

468.52

100.00

8.94

5.17

582.63

582.63

582.63

0.00

8.94

8.94

-100.00

-60.00

-6.88

-166.88

424.69

424.69


16/35

KNOWLEDGE TRUST

projected

2019-20

350.58

120.00

6.88

477.46

6.88

100.00

106.88

4.47

projected

2017-18

4264.76

0.00

110.58

1271.44

110.58

0.00

0.03

11.50


17/35

KNOWLEDGE TRUST

9th Year

2017-18

90.00%

2187.87

1056.93

1130.94

0.52

197.22

15.69%

184.31


18/35

KNOWLEDGE TRUST

9th Year

350.58

120.00

6.88

477.46

4683.69


19/35

KNOWLEDGE TRUST


20/35

KNOWLEDGE TRUST


21/35

Opening Balance as on

01.04.2011 Addition >180 days Addition


22/35

Total 2,910.29 689.50 - 29.50


23/35

As on 31.03.2013

240.89

32.74

73.82

57.48

21.34

19.26

6.50

118.29

6.98

2.54

0.36

34.08

-

-

5.21

3.49

1.75

0.21

2.13

17.24

26.97

2,444.59

0.00

lock


24/35

3,115.89


25/35

KNOWLEDGE TRUST

Annexure-VII

(Rs. in Lakhs)

PARTICULARS Land & Building Furniture Lab & work Bus Computer Office Library Motor WaDevelop & Fixture shop equip & software equip Books Vehicle Sanita

WIP electrical networking etc

Rate of Depreciation 0% 2.00% 6.33% 13.91% ##### 16.21% 13.91% 4.75% 9.50% 1.

WDV as on 01.04.2012 983.22 1452.40 108.25 155.23 0.00 99.43 108.41 51.17 37.44

Addition during first year 168.96 75.71 5.00 18.54 0.00 0.00 0.00 0.00 0.00 3

1152.18 1528.11 113.25 173.77 0.00 99.43 108.41 51.17 37.44 3

Less: Depreciation (1st year) 0.00 29.81 7.17 24.17 0.00 16.12 15.08 2.43 3.56

Net Fixed Assets (1st Yr. End) 1152.18 1498.30 106.08 149.60 0.00 83.31 93.33 48.74 33.88 3

Addition during second year 0.00 362.01 -52.81 -57.52 0.00 -11.00 0.00 -10.98 0.00

1152.18 1860.31 53.27 92.08 0.00 72.31 93.33 37.76 33.88 3

Less: Depreciation (2nd year) 0.00 37.21 3.37 12.81 0.00 11.72 12.98 1.79 3.22

Net Fixed Assets (2nd Yr. End) 1152.18 1823.11 102.71 79.27 0.00 71.59 80.35 46.95 30.66 3

Addition during third year 0.00 0.00 -40.00 -30.00 0.00 -35.00 -38.50 58.02 0.00

1152.18 1823.11 62.71 49.27 0.00 36.59 41.85 104.97 30.66 3

Less: Depreciation (3rd year) 0.00 36.46 3.97 6.85 0.00 5.93 5.82 4.99 2.91

Net Fixed Assets (3rd Yr. End) 1152.18 1786.65 58.74 42.42 0.00 30.66 36.03 99.98 27.75 3

Addition during fourth year 2.63 43.00 50.00 49.00 0.00 30.00 50.00 50.00 35.00

1154.81 1829.65 108.74 91.42 0.00 60.66 86.03 149.98 62.75 3

Less: Depreciation (4th year) 0.00 36.59 6.88 12.72 0.00 9.83 11.97 11.47 5.96

Net Fixed Assets (4th Yr. End) 1152.18 1793.05 101.86 78.70 0.00 50.83 74.06 138.51 56.79 3

Addition during fifth year -49.74 -25.00 0.00 -25.00 -25.00 -82.50 -7.00 -2

1152.18 1793.05 52.12 53.70 0.00 25.83 49.06 56.01 49.79 1



Addition during sixth year 0.00 0.00 -20.00 -20.00 0.00 -10.00 -27.00 -40.00 -38.00

1152.18 1757.19 28.82 26.23 0.00 11.64 15.24 13.35 7.06 1



Addition during seventh year 0.00 30.00 52.00 30.00 5.00 60.00 4.37

1152.18 1704.48 56.99 74.30 0.00 39.75 17.95 72.01 10.76 1



Addition during 8th year -20.01

DEPRECIATION CHART - WRITTEN DOWN VALUE METHOD

TCPCL


26/35

KNOWLEDGE TRUST

1152.18 1670.39 53.39 63.96 0.00 33.31 15.45 48.58 9.74 18.09

Less: Depreciation (8th year) 0.00 133.63 3.79 9.59 0.00 6.66 2.78 2.31 0.93 0.29

Net Fixed Assets (8th Yr. End) 1152.18 1536.76 49.60 54.37 0.00 26.65 12.67 46.28 8.81 17.79

TCPCL


27/35

KNOWLEDGE TRUST

TCPCL Septem


28/35

KNOWLEDGE TRUST

TCPCL Septem


29/35

KNOWLEDGE TRUST

TCPCL Septem


30/35

KNOWLEDGE TRUST

TCPCL Septem


31/35


32/35


33/35

0.14

2020-21

0.00

100.00

-8.17


34/35


35/35

Documents

Worksheet in DEP CAL.latest