Professional Documents
Culture Documents
OF
GRAPE WINE
MANUFACTRING
M/s. MRUNIAL WINE INDUSTRIES
1.
2.
Proprietor
3.
Constitution
: Proprietorship
4.
Nature of Activity
5.
Land Requirement
6.
Cost of Project
: 208.00 Lacs
7.
Means of Finance
: Capital
8.
9.
52.00 Lacs
Bank Loan
156.00 Lacs
Total
208.00 Lacs
: mansingghorapade@gmail.com
Education
: MBA
+91-9881212000
Introduction
This is a wine manufacturing project, which has been promoted by M/s. Mrunal Wine
Industries, a proprietorship firm of Mr. Mansing Ghorapade.
Machinery
Various types of machinery is needed including various types of storages. Quotations for all
the required machinery and other items have been asked for. Total machinery cost is 145.00 Lacs,
which includes both Imported and indigenous machinery, Tools, Lab Equipments, Electrification and
installation.
Wine is an alcoholic beverage, made of fermented fruit juice, usually from grapes. The natural
chemical balance of grapes lets them ferment without the addition of sugars, acids, enzymes, or other
nutrients. Grape wine is produced by fermenting crushed grapes using various types of yeast. Yeast
consumes the sugars in the grapes and converts them into alcohol. Different varieties of grapes and
strains of yeasts produce different types of wine.
Wines made from other fruits, such as apples and berries, are normally named after the fruit
from which they are produced (for example, apple wine or elderberry wine) and are generically called
fruit wine or country wine (not to be confused with the French term VIN de pays). Others, such as
barley wine and rice wine (i.e., sake), are made from starch-based materials and resemble beer and
spirit more than wine, while ginger wine is fortified with brandy. In these cases, the term "wine"
refers to the higher alcohol content rather than production process. The commercial use of the
English word "wine" (and its equivalent in other languages) is protected by law in many jurisdictions.
Wine has a rich history dating back to around 6000 BC and is thought to have originated in
areas now within the borders of Georgia and Iran. Wine first appeared in Europe at about 4500 BC in
the Balkans, and was very common in ancient Greece, Thrace and Rome. Wine has also played an
important role in religion throughout history. The Greek god Dionysus and the Roman equivalent
Bacchus represented wine, and the drink is also used in Catholic Eucharist ceremonies and the Jewish
Kiddush.
Etymology
The word "wine" comes from the Proto-Germanic "*winam," an early borrowing from the
Latin vinum, "wine" or "(grape) vine," itself derived from the Proto-Indo-European stem *win-o- (cf.
Hittite: wiyana, Lycian: Oino, Ancient Greek - onos, Aeolic Greek - woinos).
The earliest attested terms referring to wine are the Mycenaean Greek me-tu-wo ne-wo
meaning "the month of new wine" or "festival of the new wine" and wo-no-wa-ti-si meaning "wine
garden", written in Linear B inscriptions.
As explained in the History section below, the earliest known cultivation of the vitis vinifera
grapevine occurred in present-day Georgia. Although no clear evidence has been found of any
linguistic connection, some scholars have noted the similarities between the words for wine in the
Kartvelian (e.g. Georgian ghvino) Semitic (*wayn) and Indo-European languages (e.g. Russian vino),
hinting to the possibility that this word diffused into all these language families from a common
origin. Some Georgian scholars have speculated that Georgian was the origin of this word and that it
entered into the Indo-European languages via Semitic.
History
Archaeological evidence suggests that the earliest known production of wine, made by
fermenting grapes, took place in sites in Georgia and Iran, from as early as 6000 BC. These locations
are all within the natural area of the European grapevine Vitis vinifera.
A 2003 report by archaeologists indicates a possibility that grapes were mixed with rice to
produce mixed fermented beverages in China in the early years of 7000 BC. Pottery jars from the
Neolithic site of Jiahu, Henan contained traces of tartaric acid and other organic compounds
commonly found in wine. However, other fruits indigenous to the region, such as hawthorn, cannot
be ruled out. If these beverages, which seem to be the precursors of rice wine, included grapes rather
than other fruits, these grapes were of any of the several dozen indigenous wild species of grape in
China, rather than from Vitis vinifera, which were introduced into China some 6000 years later.
One of the lasting legacies of the ancient Roman Empire was the viticulture foundation the
Romans laid in the lands that today are world renowned wine regions. Areas with Roman garrison
towns, like Bordeaux, Trier, and Colchester, the Romans planted vineyards to supply local needs and
limit the cost of long distance trading. In medieval Europe, the Roman Catholic Church staunchly
supported wine, since they required it for the Mass. Monks in France made wine for years, aging it in
caves. An old English recipe that survived in various forms until the 19th century calls for refining
white wine from bastardbad or tainted bastardo wine.
Grape varieties
Grape vineyard
Wine is usually made from one or more varieties of the European species Vitis vinifera, such
as Pinot Noir, Chardonnay, Cabernet Sauvignon, Gamay and Merlot. When one of these varieties is
used as the predominant grape (usually defined by law as a minimum of 75% or 85%), the result is a
varietal, as opposed to a blended, wine. Blended wines are not necessarily considered inferior to
varietal wines; some of the world's most expensive wines, from regions like Bordeaux and the Rhone
Valley, are blended from different grape varieties of the same vintage.
Wine can also be made from other species of grape or from hybrids, created by the genetic
crossing of two species. Vitis labrusca (of which the Concord grape is a cultivar), Vitis aestivalis, Vitis
rupestris, Vitis rotundifolia and Vitis riparia are native North American grapes usually grown to eat
fresh or for grape juice, jam, or jelly, but sometimes made into wine.
Hybridization is different than grafting. Most of the world's vineyards are planted with
European V. vinifera vines that have been grafted onto North American species rootstock. This is
common practice because North American grape species are resistant to phylloxera, a root louse that
eventually kills the vine. In the late 19th century, most of Europe's vineyards (only excluding some of
the driest vineyards in Southern Europe) were devastated by the bug, leading to massive vine deaths
and eventual replanting. Grafting is done in every wine-producing country of the world except for
Argentina, the Canary Islands and Chilethe only countries not yet exposed to the insect.
In the context of wine production, terroir is a concept that encompasses the varieties of
grapes used, elevation and shape of the vineyard, type and chemistry of soil, climate and seasonal
conditions, and the local yeast cultures. The range of possibilities here can result in great differences
between wines, influencing the fermentation, finishing, and aging processes as well. Many wineries
use growing and production methods that preserve or accentuate the aroma and taste influences of
their unique terroir. However, flavor differences are not desirable for producers of mass-market table
wine or other cheaper wines, where consistency is more important. Such producers try to minimize
differences in sources of grapes through production techniques such as micro-oxygenation, tannin
filtration, cross-flow filtration, thin film evaporation, and spinning cones.
Classification
Regulations govern the classification and sale of wine in many regions of the world. European
wines tend to be classified by region (e.g. Bordeaux, Rioja and Chianti), while non-European wines
are most often classified by grape (e.g. Pinot Noir and Merlot). More and more, however, market
recognition of particular regions is leading to their increased prominence on non-European wine
labels. Examples of non-European recognized locales include Napa Valley in California, Willamette
Valley in Oregon, Columbia Valley in Washington, Barossa Valley and Hunter Valley in Australia,
Central Valley in Chile, Vale dos Vinhedos in Brazil, Hawke's Bay and Marlborough in New Zealand,
Okanagan Valley and Niagara Peninsula in Canada.
Some blended wine names are marketing terms, and the use of these names is governed by
trademark law rather than by specific wine laws. For example, Meritage (sounds like "heritage") is
generally a Bordeaux-style blend of Cabernet Sauvignon and Merlot, and may also include Cabernet
Franc, Petit Verdot, and Malbec. Commercial use of the term "Meritage" is allowed only via licensing
agreements with an organization called the "Meritage Association".
European classifications
authority of those of the other countries'. Spain, Greece and Italy have classifications based on a dual
system of region of origin and product quality.
Beyond Europe
New World winewines from outside of the traditional wine growing regions of Europe tend
to be classified by grape rather than by terroir or region of origin, although there have been nonofficial attempts to classify them by quality.
Vintages
A "vintage wine" is one made from grapes that were all or mostly grown in a particular year,
and labelled as such. Most countries allow a vintage wine to include a portion that is not from the
labelled vintage. Variations in a wine's character from year to year can include subtle differences in
color, palate, nose, body and development. High-quality wines can improve in flavor with age if
properly stored. Consequently, it is not uncommon for wine enthusiasts and traders to save bottles
of an especially good vintage wine for future consumption.
In the United States, for a wine to be vintage dated and labeled with a country of origin or
American Viticultural Area (AVA) (such as "Sonoma Valley"), it must contain at least 95% of its volume
from grapes harvested in that year. If a wine is not labeled with a country of origin or AVA the
percentage requirement is lowered to 85%.
Vintage wines are generally bottled in a single batch so that each bottle will have a similar taste.
Climate can have a big impact on the character of a wine to the extent that different vintages from
the same vineyard can vary dramatically in flavor and quality. Thus, vintage wines are produced to
be individually characteristic of the vintage and to serve as the flagship wines of the producer.
Superior vintages, from reputable producers and regions, will often fetch much higher prices than
their average vintages. Some vintage wines, like Brunellos, are only made in better-than-average
years.
For consistency, non-vintage wines can be blended from more than one vintage, which helps
wine makers sustain a reliable market image and maintain sales even in bad years. One recent study
suggests that for normal drinkers, vintage year may not be as significant to perceived wine quality as
currently thought, although wine connoisseurs continue to place great importance on it.
Tasting
Collecting
Chteau Margaux, a First Growth from the Bordeaux region of France, is highly collectible.
Outstanding vintages from the best vineyards may sell for thousands of dollars per bottle, though
the broader term fine wine covers bottles typically retailing at over about US$3050. "Investment
wines" are considered by some to be Veblen goodsthat is, goods for which demand increases
instead of decreases as its price rises. The most common wines purchased for investment include
those from Bordeaux, Burgundy, cult wines from Europe and elsewhere, and Vintage port.
Characteristics of highly collectible wines include:
1. A proven track record of holding well over time
2. A drinking window plateau (i.e., the period for maturity and approachability) that is many
years long
3. A consensus amongst experts as to the quality of the wines
4. Rigorous production methods at every stage, including grape selection and appropriate
barrel-aging
Investment in fine wine has attracted fraudsters who prey on their victims' ignorance of this
sector of the wine market. Wine fraudsters often work by charging excessively high prices for offvintage or lower-status wines from famous wine regions, while claiming that they are offering a
sound investment unaffected by economic cycles. Like any investment, proper research is essential
before investing.
Production
Wine production by country 2006
Rank
Country
Production
Country
Production
France
5,349,333 1
Italy
5,050,000
Italy
4,711,665 2
France
4,711,600
Spain
3,643,666 3
Spain
3,645,000
United States
2,232,000 4
United States
2,300,000
Argentina
1,539,600 5
Argentina
1,550,000
Australia
1,410,483 6
China
1,450,000
China
1,400,000 7
South Africa
1,050,000
South Africa
1,012,980 8
Australia
961,972
Chile
977,087
Germany
891,600
10
Germany
891,600
10
Chile
827,746
Wine grapes grow almost exclusively between thirty and fifty degrees north or south of the
equator.
Exporting countries
Top ten wine exporting countries in 2006
Rank Country
1000 tonnes
Italy*
1,793
France
1,462
Spain*
1,337
Australia
762
Chile*
472
United States
369
Germany
316
Argentina
302
Portugal
286
10
South Africa
272
World**
8,353
Market share
(% of value in
US$)
France
34.9%
Italy
18.0%
Australia
9.3%
Spain
8.7%
Chile
4.3%
Germany
3.5%
Portugal
3.0%
South Africa
2.4%
10
New Zealand
1.8%
Uses
or lose their character and flavor intensity, with extended aeration. Despite these general rules,
breathing does not necessarily benefit all wines. Wine should be tasted as soon as it is opened to
determine how long it should be aerated, if at all.
Health effects
digestive system
Alcoholic hepatitis Alcoholic liver cirrhosis Alcoholic liver disease
nervous system
Delirium tremens Alcohol dementia Alcoholic hallucinosis Blackout (alcohol-related
amnesia) Wernicke-Korsakoff syndrome
cardiovascular system
Alcohol and cardiovascular disease Alcoholic cardiomyopathy Alcoholic lung disease
Carbohydrates 2.6 g
Sugars
0.6 g
Fat
0.0 g
Protein
0.1 g
Alcohol
10.6 g
Although excessive alcohol consumption has adverse health effects, epidemiological studies
have consistently demonstrated that moderate consumption of alcohol and wine is statistically
associated with a decrease in death due to cardiovascular events such as heart failure. In the United
States, a boom in red wine consumption was initiated in the 1990s by the TV show 60 Minutes, and
additional news reports on the French Paradox. The French paradox refers to the comparatively lower
incidence of coronary heart disease in France despite high levels of saturated fat in the traditional
French diet. Some epidemiologists suspect that this difference is due to the higher consumption of
wines by the French, but the scientific evidence for this theory is limited. The average moderate wine
drinker is more likely to exercise more, to be more health conscious, and to be of a higher educational
and socioeconomic class, evidence that the association between moderate wine drinking and health
may be related to confounding factors.
Population studies have observed a J curve association between wine consumption and the
risk of heart disease. This means that heavy drinkers have an elevated risk, while moderate drinkers
(at most two five-ounce servings of wine per day) have a lower risk than non-drinkers. Studies have
also found that moderate consumption of other alcoholic beverages may be cardio protective,
although the association is considerably stronger for wine. Also, some studies have found increased
health benefits for red wine over white wine, though other studies have found no difference. Red
wine contains more polyphenols than white wine, and these are thought to be particularly protective
against cardiovascular disease.
A chemical in red wine called resveratrol has been shown to have both cardio protective and
chemo protective effects in animal studies. Low doses of resveratrol in the diet of middle-aged mice
has a widespread influence on the genetic levers of aging and may confer special protection on the
heart. Specifically, low doses of resveratrol mimic the effects of what is known as caloric restriction diets with 2030 percent fewer calories than a typical diet. Resveratrol is produced naturally by grape
skins in response to fungal infection, including exposure to yeast during fermentation. As white wine
has minimal contact with grape skins during this process, it generally contains lower levels of the
chemical. Other beneficial compounds in wine include other polyphenols, antioxidants, and
flavonoids.
To fully get the benefits of resveratrol in wines, it is recommended to sip slowly when drinking
wines. Due to inactivation in the gut and liver, most of the resveratrol in imbibed red wine does not
reach the blood circulation. However, when sipping slowly, absorption via the mucous membranes
in the mouth can result in up to around 100 times the blood levels of resveratrol.
Red wines from the south of France and from Sardinia in Italy have been found to have the
highest levels of procyanidins, which are compounds in grape seeds suspected to be responsible for
red wine's heart benefits. Red wines from these areas have between two and four times as much
procyanidins as other red wines. Procyanidins suppress the synthesis of a peptide called endothelin1 that constricts blood vessels.
A 2007 study found that both red and white wines are effective anti-bacterial agents against
strains of Streptococcus. Also, a report in the October 2008 issue of Cancer Epidemiology, Biomarkers
and Prevention, posits that moderate consumption of red wine may decrease the risk of lung cancer
in men.
While evidence from laboratory and epidemiological (observational) studies suggest a cardio
protective effect, no controlled studies have been completed on the effect of alcoholic drinks on the
risk of developing heart disease or stroke. Excessive consumption of alcohol can cause cirrhosis of
the liver and alcoholism; the American Heart Association cautions people to "consult your doctor on
the benefits and risks of consuming alcohol in moderation."
Wine's effect on the brain is also under study. One study concluded that wine made from the
Cabernet Sauvignon grape reduces the risk of Alzheimer's disease. Another study concluded that
among alcoholics, wine damages the hippocampus to a greater degree than other alcoholic
beverages.
Sulphites are present in all wines and are formed as a natural product of the fermentation
process, and many wine producers add sulfur dioxide in order to help preserve wine. Sulfur dioxide
is also added to foods such as dried apricots and orange juice. The level of added Sulphites varies,
and some wines have been marketed with low sulphite content. Sulphites in wine can cause some
people, particularly those with asthma, to have adverse reactions.
A study of women in the United Kingdom, called The Million Women Study, concluded that
moderate alcohol consumption can increase the risk of certain cancers, including breast, pharynx and
liver cancer. This has led the lead author of the study, Professor Valerie Beral, to assert that there is
not enough evidence to conclude that any positive health effects of red wine outweigh the risk of
cancer, and is quoted as saying, "It's an absolute myth that red wine is good for you." Professor Roger
Corder, author of The Red Wine Diet, counters that two small glasses of a very tannic, procyanadin
rich wine would confer a benefit, although "most supermarket wines are low procyanadin and high
alcohol."
Packaging
Most wines are sold in glass bottles and are sealed using corks (50% of production comes from
Portugal). An increasing number of wine producers have been using alternative closures such as
screw caps, or synthetic plastic "corks". In addition to being less expensive, alternative closures
prevent cork taint, although they have been blamed for other problems such as excessive reduction.
Some wines are packaged in heavy plastic bags within cardboard boxes, and are called box
wines, or cask wine. These wines are typically accessed via a tap on the side of the box. Box wine can
stay acceptably fresh for up to a month after opening, while bottled wine oxidizes more rapidly and
can degrade considerably in a few days.
Environmental considerations of wine packaging reveal benefits and drawbacks of both
bottled and box wines. Glass used to make bottles has a decent environmental impact, as it is
completely recyclable, whereas plastics as used in box wines are typically much less environmentally
friendly. However, wine bottle manufacturers have been cited for Clean Air Act violations. A New
York Times editorial suggested that box wine, being lighter in package weight, has a reduced carbon
footprint from its distribution. Boxed wine plastics, even though possibly recyclable, can be more
labor-intensive (and therefore expensive) to process than glass bottles. And, while a wine box is
recyclable, its plastic wine bladder most likely is not.
Storage
Wine cellars, or wine rooms if they are above-ground, are places designed specifically for the
storage and aging of wine. In an active wine cellar, temperature and humidity are maintained by a
climate control system. Passive wine cellars are not climate-controlled, and so must be carefully
located. Wine is a natural, perishable food product; when exposed to heat, light, vibration or
fluctuations in temperature and humidity, all types of wine, including red, white, sparkling, and
fortified, can spoil. When properly stored, wines can maintain their quality and in some cases improve
in aroma, flavor, and complexity as they age. Some wine experts contend that the optimal
temperature for aging wine is 55 F (13 C), others 59 F (15 C). Wine refrigerators offer an alternative
to wine cellars. They are available in capacities ranging from small 16-bottle units to furniture pieces
that can contain 400 bottles. Wine refrigerators are not ideal for aging, but rather serve to chill wine
to the perfect temperature for drinking. These refrigerators keep the humidity low, usually under
50%, which is below the optimal humidity of 50% to 70%. Lower humidity levels can dry corks out
over time, allowing oxygen to enter the bottle and reduce the wine's quality.
06.00
B. Building
40.00
145.00
06.00
11.00
Total
208.00
52.00
156.00
Total
208.00
LIST OF RAW MATERIALS: The main raw material for the project is Grapes. Total list of raw materials can be enumerated
as follows: 1. Grapes
2. Catalysts for Fermentation
3. Corks
4. Bottles
IMPLEMENTATION SCHEDULE: -
Sr. No.
Activity
Period
1.
2 months
2.
10 months.
3.
2-3 months
4.
1 month
5.
2 weeks
6.
1 month
7.
1 month
8.
2 weeks.
All the above said activities shall start after allotment of plot, and shall be completed within
three years from allotment.
Related professions
Name
Cooper
Garagiste
Ngociant
Oenologist
Sommelier
Terroir
specialist
Vintner,
Winemaker
Viticulturist
Description
Craftsman of wooden barrels and casks. A cooperage is a company that produces
such casks.
An amateur wine maker, or a derogatory term used for small scale operations of
recent inception, usually without pedigree and located in Bordeaux
A wine merchant, most specifically those who assemble the produce of smaller
growers and winemakers and sells them under their own name
Wine scientist or wine chemist; a student of oenology. A winemaker may be trained
as oenologist, but often hires a consultant instead
A restaurant specialist in charge of assembling the wine list, educating the staff
about wine, and assisting customers with their wine selections
Someone (often a consultant or academic) with special knowledge of the interplay
between the environmental factors such as soil, climate and topographyalso
known as terroirand wine grape quality or wine character
A wine producer; a person who makes wine
A person who specializes in the science of grapevinescan also be someone who
manages vineyard pruning, irrigation, and pest control
*****
1.00
5.00
1.00
5.00
35.00
5.00
35.00
5.00
30.00
100.00
3.00
5.00
4.00
3.00
30.00
100.00
3.00
5.00
4.00
3.00
6.00
6.00
1.00
2.00
2.00
1.00
2.00
2.00
3.00
3.00
3.00
3.00
Buildings
Factory Building
Office Building
Plant and Machineries
Imported Machineries
Indigenious Machineries
Tools,Jigs & Fixtures
Laboratory Equipments
Electrification , etc
Installation, Erection, etc
52.00
52.00
52.00
52.00
156.00
156.00
156.00
156.00
20.53
20.53
20.53
20.53
107.30
151.20
7.56
81.75
7.32
340.20
2.71
585.32
162.00
8.10
87.59
7.86
364.50
1.86
628.19
162.00
8.10
87.59
7.93
364.50
0.40
629.72
172.80
8.64
93.43
8.42
388.80
1.62
670.47
172.80
8.64
93.43
8.49
388.80
0.40
671.76
172.80
8.64
93.43
8.53
388.80
0.27
671.93
86.68
91.81
90.28
97.53
96.24
96.07
40.47
50.80
53.12
62.70
64.14
63.35
22.69
0.90
15.44
79.50
19.42
0.90
11.70
82.82
16.65
0.90
7.96
78.63
14.29
0.90
4.21
82.10
12.28
0.90
0.70
78.02
10.56
0.90
79.50
82.82
78.63
82.10
78.02
74.81
20.53
95.34
228.53
Present Value (PV) Factor 0.6614194 0.4374756 0.2893549 0.1913849 0.1265857 0.0837262 0.0553782
Discounted Cash In-Flow
55.55
34.77
23.96
15.04
10.39
6.53
5.27
Discounted Cash Out-Flow
151.15
Total PV:IN-Flow(all yrs)
151.54
Total PV:OUT-Flow(all yrs)
151.15
Effective Post-Tax IRR%
51.19
-----------------------------------------------------------------------------------------------Pre Tax INTERNAL RATE OF RETURN
IN-FLOW of Funds
Net Profit Before Taxes
53.23
Added Back
Depreciation Charges
26.55
P & P Expenses W/off
0.90
Interest Charges
18.49
Revenue Inflow of Funds
99.17
Residual Value-M/Money
Total Inflow of Funds
99.17
OUT-FLOW of Funds
Capital Out-flow of Funds
Present Value(PV) Factor
Discounted Cash In-Flow
Discounted Cash Out-Flow
56.87
71.93
75.36
89.28
91.41
90.29
22.69
0.90
15.44
95.90
19.42
0.90
11.70
103.95
16.65
0.90
7.96
100.87
14.29
0.90
4.21
108.68
12.28
0.90
0.70
105.29
10.56
0.90
95.90
103.95
100.87
108.68
105.29
101.75
20.53
122.28
228.53
0.5711348 0.3261950 0.1863013 0.1064032 0.0607706 0.0347082 0.0198231
56.63
31.28
19.36
10.73
6.60
3.65
2.42
130.52
Funds available
Debt Obligations
DSCR (Individual)
DSCR (cumulative)
DSCR (overall)
110.11
105.62
34.09
46.64
3.23
2.26
3.23
2.67
........ ........
110.81
106.62
111.95
107.88
104.66
42.90
39.16
35.41
16.30
2.58
2.72
3.16
6.62
2.64
2.66
2.75
3.04
3.53
3.53 ........ ........ ........ ........
Funds available
Debt Obligations
DSCR (Individual)
DSCR (cumulative)
DSCR (overall)
57.87
53.38
34.09
46.64
1.70
1.14
1.70
1.38
........ ........
54.84
50.65
52.25
48.17
44.96
42.90
39.16
35.41
16.30
1.28
1.29
1.48
2.96
1.34
1.33
1.36
1.48
1.69
1.69 ........ ........ ........ ........
Funds available
Debt Obligations
DSCR (Individual)
DSCR (cumulative)
DSCR (overall)
110.11
105.62
34.09
46.64
3.23
2.26
3.23
2.67
........ ........
110.81
106.62
111.95
107.88
104.66
42.90
39.16
35.41
16.30
2.58
2.72
3.16
6.62
2.64
2.66
2.75
3.04
3.53
3.53 ........ ........ ........ ........
Funds available
Debt Obligations
DSCR (Individual)
DSCR (cumulative)
DSCR (overall)
57.87
53.38
34.09
46.64
1.70
1.14
1.70
1.38
........ ........
54.84
50.65
52.25
48.17
44.96
42.90
39.16
35.41
16.30
1.28
1.29
1.48
2.96
1.34
1.33
1.36
1.48
1.69
1.69 ........ ........ ........ ........
Funds available
Debt Obligations
DSCR (Individual)
DSCR (cumulative)
DSCR (overall)
78.76
74.27
34.09
46.64
2.31
1.59
2.31
1.90
........ ........
77.23
73.03
76.13
72.05
68.84
42.90
39.16
35.41
16.30
1.80
1.87
2.15
4.42
1.86
1.86
1.91
2.10
2.43
2.43 ........ ........ ........ ........
As such
- Sale Value(Output)
672.00
672.00
720.00
720.00
768.00
768.00
768.00
Resultant - Variable Cost
572.26
592.88
636.29
637.82
679.11
680.40
680.57
Resultant - Nett Contribution
99.74
79.12
83.71
82.18
88.89
87.60
87.43
Resultant - PV Ratio (%age)
14.84
11.77
11.63
11.41
11.57
11.41
11.38
Resultant - Cash BEP Sales
591.82
743.26
754.32
761.97
755.47
764.93
791.01
Resultant - BEP Sales
776.77
943.62
929.09
915.73
886.71
880.48
891.68
Resultant - Cash BEP % (Yr. 5) ........ ........ ........ ........
69.95 ........ ........
Resultant - BEP %age
(Yr. 5) ........ ........ ........ ........
82.10 ........ ........
Resultant - DEBT EQUITY RATIO
- Unsecured Dep. as Equity
1.44
0.79
0.41
0.19
0.05
- Unsecured Dep. as Debt
2.10
1.10
0.58
0.30
0.13
0.06
0.05
Resultant - ROI (%age)
21.85
21.22
22.76
21.32
21.78
19.22
16.60
Resultant - RONW (%age)
23.11
27.00
24.93
20.27
19.09
16.10
13.51
----------------------------------------------------------------------------------------------DECREASE IN MAIN MATERIAL PRICES ::: By
5.00 %
Resultant - Main Material Amt
143.64
143.64
153.90
153.90
164.16
164.16
164.16
Resultant - Gross Profit
450.23
452.52
490.44
491.47
528.31
528.40
528.10
Resultant - N.P.B.T.
60.79
64.43
80.03
83.46
97.92
100.05
98.93
Resultant - Tax on Profit
17.52
18.74
23.63
24.74
29.25
29.94
29.61
Resultant - N.P.A.T.
43.27
45.69
56.40
58.72
68.67
70.11
69.32
Resultant
As such
Resultant
Resultant
Resultant
Funds available
Debt Obligations
DSCR (Individual)
DSCR (cumulative)
DSCR (overall)
89.21
84.72
34.09
46.64
2.62
1.82
2.62
2.15
........ ........
88.42
84.23
88.07
83.99
80.78
42.90
39.16
35.41
16.30
2.06
2.15
2.49
5.15
2.12
2.13
2.19
2.42
2.79
2.79 ........ ........ ........ ........
As such
- Sale Value(Output)
672.00
672.00
720.00
720.00
768.00
768.00
768.00
Resultant - Variable Cost
557.14
577.76
620.09
621.62
661.83
663.12
663.29
Resultant - Nett Contribution
114.86
94.24
99.91
98.38
106.17
104.88
104.71
Resultant - PV Ratio (%age)
17.09
14.02
13.88
13.66
13.82
13.66
13.63
Resultant - Cash BEP Sales
513.92
624.01
632.01
636.50
632.51
638.90
660.48
Resultant - BEP Sales
674.52
792.22
778.44
764.94
742.39
735.41
744.53
Resultant - Cash BEP % (Yr. 5) ........ ........ ........ ........
58.57 ........ ........
Resultant - BEP %age
(Yr. 5) ........ ........ ........ ........
68.74 ........ ........
Resultant - DEBT EQUITY RATIO
- Unsecured Dep. as Equity
1.30
0.73
0.39
0.18
0.05
- Unsecured Dep. as Debt
1.85
1.01
0.55
0.29
0.12
0.06
0.05
Resultant - ROI (%age)
26.51
25.67
27.18
25.47
25.82
22.83
19.78
Resultant - RONW (%age)
30.46
35.01
31.11
25.05
23.11
19.41
16.33
-----------------------------------------------------------------------------------------------
Funds available
Debt Obligations
DSCR (Individual)
DSCR (cumulative)
DSCR (overall)
78.76
74.27
34.09
46.64
2.31
1.59
2.31
1.90
........ ........
77.23
73.03
76.13
72.05
68.84
42.90
39.16
35.41
16.30
1.80
1.87
2.15
4.42
1.86
1.86
1.91
2.10
2.43
2.43 ........ ........ ........ ........
As such
- Sale Value(Output)
672.00
672.00
720.00
720.00
768.00
768.00
768.00
Resultant - Variable Cost
572.26
592.88
636.29
637.82
679.11
680.40
680.57
Resultant - Nett Contribution
99.74
79.12
83.71
82.18
88.89
87.60
87.43
Resultant - PV Ratio (%age)
14.84
11.77
11.63
11.41
11.57
11.41
11.38
Resultant - Cash BEP Sales
591.82
743.26
754.32
761.97
755.47
764.93
791.01
Resultant - BEP Sales
776.77
943.62
929.09
915.73
886.71
880.48
891.68
Resultant - Cash BEP % (Yr. 5) ........ ........ ........ ........
69.95 ........ ........
Resultant - BEP %age
(Yr. 5) ........ ........ ........ ........
82.10 ........ ........
Resultant - DEBT EQUITY RATIO
- Unsecured Dep. as Equity
1.44
0.79
0.41
0.19
0.05
- Unsecured Dep. as Debt
2.10
1.10
0.58
0.30
0.13
0.06
0.05
Resultant - ROI (%age)
21.85
21.22
22.76
21.32
21.78
19.22
16.60
Resultant - RONW (%age)
23.11
27.00
24.93
20.27
19.09
16.10
13.51
----------------------------------------------------------------------------------------------DECREASE IN MAIN MATERIAL PRICES ::: By
5.00 %
Resultant - Main Material Amt
143.64
143.64
153.90
153.90
164.16
164.16
164.16
Resultant - Gross Profit
450.23
452.52
490.44
491.47
528.31
528.40
528.10
Resultant - N.P.B.T.
60.79
64.43
80.03
83.46
97.92
100.05
98.93
Resultant - Tax on Profit
17.52
18.74
23.63
24.74
29.25
29.94
29.61
Resultant - N.P.A.T.
43.27
45.69
56.40
58.72
68.67
70.11
69.32
Resultant
As such
Resultant
Resultant
Resultant
Funds available
Debt Obligations
DSCR (Individual)
DSCR (cumulative)
DSCR (overall)
89.21
84.72
34.09
46.64
2.62
1.82
2.62
2.15
........ ........
88.42
84.23
88.07
83.99
80.78
42.90
39.16
35.41
16.30
2.06
2.15
2.49
5.15
2.12
2.13
2.19
2.42
2.79
2.79 ........ ........ ........ ........
As such
- Sale Value(Output)
672.00
672.00
720.00
720.00
768.00
768.00
768.00
Resultant - Variable Cost
557.14
577.76
620.09
621.62
661.83
663.12
663.29
Resultant - Nett Contribution
114.86
94.24
99.91
98.38
106.17
104.88
104.71
Resultant - PV Ratio (%age)
17.09
14.02
13.88
13.66
13.82
13.66
13.63
Resultant - Cash BEP Sales
513.92
624.01
632.01
636.50
632.51
638.90
660.48
Resultant - BEP Sales
674.52
792.22
778.44
764.94
742.39
735.41
744.53
Resultant - Cash BEP % (Yr. 5) ........ ........ ........ ........
58.57 ........ ........
Resultant - BEP %age
(Yr. 5) ........ ........ ........ ........
68.74 ........ ........
Resultant - DEBT EQUITY RATIO
- Unsecured Dep. as Equity
1.30
0.73
0.39
0.18
0.05
- Unsecured Dep. as Debt
1.85
1.01
0.55
0.29
0.12
0.06
0.05
Resultant - ROI (%age)
26.51
25.67
27.18
25.47
25.82
22.83
19.78
Resultant - RONW (%age)
30.46
35.01
31.11
25.05
23.11
19.41
16.33
-----------------------------------------------------------------------------------------------
Btl
240000.00
240000.00
240000.00
240000.00
240000.00
240000.00
240000.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
240000.00
240000.00
240000.00
240000.00
240000.00
240000.00
240000.00
3.00
3.00
3.00
3.00
3.00
3.00
3.00
150
150
150
150
150
150
150
70.00
70.00
75.00
75.00
80.00
80.00
80.00
168000.00
168000.00
180000.00
180000.00
192000.00
192000.00
192000.00
Achievable Efficiency/Yield %
of Products/Services/Items
Grape Wine
Btl
No of Shifts Wkg./Day
No of Working Days/Year
Expected Usage/Utilisation of
Achievable Load/Capacity (%)
Grape Wine
Expected Usage/Output
Grape Wine
Btl
Expected Sales/Revenue/Income
of Products/Services/Items
Grape Wine
Btl
168000.00
168000.00
180000.00
180000.00
192000.00
192000.00
192000.00
-------------------------------------------------------------------------------------------------------------Prepared by ::: CA Shreyans Tejpal Shah, Sangli : (0233) 2622536
: :
Btl
Grape Wine
Y e a r
T o t a l s
: :
Grape Wine
Y e a r
T o t a l s
: :
Grape Wine
Y e a r
T o t a l s
: :
Grape Wine
Y e a r
T o t a l s
: :
Grape Wine
Y e a r
T o t a l s
: :
126000.00
400.00
504.00
504.00
25.20
25.20
529.20
529.20
126000.00
400.00
504.00
504.00
25.20
25.20
529.20
529.20
135000.00
400.00
540.00
540.00
27.00
27.00
567.00
567.00
135000.00
400.00
540.00
540.00
27.00
27.00
567.00
567.00
144000.00
400.00
576.00
576.00
28.80
28.80
604.80
604.80
144000.00
400.00
576.00
576.00
28.80
28.80
604.80
604.80
2016-17
Btl
2017-18
Btl
2018-19
Btl
2019-20
Btl
2020-21
Btl
2021-22
Grape Wine
Btl
144000.00
400.00
576.00
28.80
604.80
Y e a r
T o t a l s
: :
576.00
28.80
604.80
--------------------------------------------------------------------------------------------------Prepared by ::: CA Shreyans Tejpal Shah, Sangli : (0233) 2622536
Btl
42000.00
600.00
252.00
252.00
Grape Wine
Y e a r
T o t a l :
Btl
42000.00
600.00
252.00
252.00
Grape Wine
Y e a r
T o t a l :
Btl
45000.00
600.00
270.00
270.00
Grape Wine
Y e a r
T o t a l :
Btl
45000.00
600.00
270.00
270.00
Grape Wine
Y e a r
T o t a l :
Btl
48000.00
600.00
288.00
288.00
Grape Wine
Y e a r
T o t a l :
Btl
48000.00
600.00
288.00
288.00
2016-17
2017-18
2018-19
2019-20
2020-21
2021-22
Grape Wine
Btl
48000.00
600.00
288.00
Y e a r
T o t a l :
288.00
-------------------------------------------------------------------------Prepared by ::: CA Shreyans Tejpal Shah, Sangli : (0233) 2622536
168000.00
168000.00
90.00
151.20
151.20
151.20
151.20
2016-17
Grape Wine
Btl
Total Raw Mat.Requirement
168000.00
168000.00
90.00
151.20
151.20
151.20
151.20
2017-18
Grape Wine
Btl
Total Raw Mat.Requirement
180000.00
180000.00
90.00
162.00
162.00
162.00
162.00
2018-19
Grape Wine
Btl
Total Raw Mat.Requirement
180000.00
180000.00
90.00
162.00
162.00
162.00
162.00
2019-20
Grape Wine
Btl
Total Raw Mat.Requirement
192000.00
192000.00
90.00
172.80
172.80
172.80
172.80
2020-21
Grape Wine
Btl
Total Raw Mat.Requirement
192000.00
192000.00
90.00
172.80
172.80
172.80
172.80
2021-22
Grape Wine
Btl
192000.00
192000.00
90.00
172.80
172.80
Total Raw Mat.Requirement
172.80
172.80
-----------------------------------------------------------------------------------------------------------Prepared by ::: CA Shreyans Tejpal Shah, Sangli : (0233) 2622536
Btl
Grapes
Kg
1.50 0.00%
1.50
60.00
90.00
Sub Totals
90.00
Add Loss/Wastage @ 0.00%
Totals (Indigenous
)
90.00
1.00
90.00
-------------------------------------------------------------------------------------------------------------Prepared by ::: CA Shreyans Tejpal Shah, Sangli : (0233) 2622536
: :
Grape Wine
Total Requirement
: :
Grape Wine
Total Requirement
: :
Grape Wine
Total Requirement
: :
Grape Wine
Total Requirement
: :
Grape Wine
Total Requirement
: :
Btl
151.20
5.00
7.56
7.56
Btl
151.20
5.00
7.56
7.56
Btl
162.00
5.00
8.10
8.10
Btl
162.00
5.00
8.10
8.10
Btl
172.80
5.00
8.64
8.64
Btl
172.80
5.00
8.64
8.64
2016-17
2017-18
2018-19
2019-20
2020-21
2021-22
Grape Wine
Btl
172.80
5.00
8.64
Total Requirement
: :
8.64
------------------------------------------------------------------------Prepared by ::: CA Shreyans Tejpal Shah, Sangli : (0233) 2622536
Btl
168000.00
168000.00
48.66
81.75
81.75
Grape Wine
Y e a r
T o t a l: :
Btl
168000.00
168000.00
48.66
81.75
81.75
Grape Wine
Y e a r
T o t a l: :
Btl
180000.00
180000.00
48.66
87.59
87.59
Grape Wine
Y e a r
T o t a l: :
Btl
180000.00
180000.00
48.66
87.59
87.59
Grape Wine
Y e a r
T o t a l: :
Btl
192000.00
192000.00
48.66
93.43
93.43
Grape Wine
Y e a r
T o t a l: :
Btl
192000.00
192000.00
48.66
93.43
93.43
2016-17
2017-18
2018-19
2019-20
2020-21
2021-22
Grape Wine
Btl
192000.00
192000.00
48.66
93.43
Y e a r
T o t a l: :
93.43
-----------------------------------------------------------------------------------------------Prepared by ::: CA Shreyans Tejpal Shah, Sangli : (0233) 2622536
: :
Grape Wine
Total Requirement
: :
Grape Wine
Total Requirement
: :
Grape Wine
Total Requirement
: :
Grape Wine
Total Requirement
: :
Grape Wine
Total Requirement
: :
Btl
672.00
672.00
2.00
13.44
13.44
Btl
672.00
672.00
2.00
13.44
13.44
Btl
720.00
720.00
2.00
14.40
14.40
Btl
720.00
720.00
2.00
14.40
14.40
Btl
768.00
768.00
2.00
15.36
15.36
Btl
768.00
768.00
2.00
15.36
15.36
2016-17
2017-18
2018-19
2019-20
2020-21
2021-22
Grape Wine
Btl
768.00
768.00
2.00
15.36
Total Requirement
: :
15.36
-----------------------------------------------------------------------------------------Prepared by ::: CA Shreyans Tejpal Shah, Sangli : (0233) 2622536
Highly Skilled
Highly Skilled
Highly Skilled
Skilled
Unskilled
1
1
1
1
1
1
1
1
1
1
1
1
1
3
5
50000
60000
25000
7500
5000
11
6.00
7.20
3.00
2.70
3.00
21.90
1.10
23.00
T o t a l ( Factory )
11
-------------------------------------------------------------------------------Admn. Personnel
As Applicable from Year 1
Manager
Office Staff
T o t a l
Welfare Expenses (@ 5.00 %)
Y e a r
T o t a l
Manager
Staff
1
1
1
1
1
1
12500
6500
1.50
0.78
2.28
0.11
2.39
T o t a l (Admn. Personne)
2
-------------------------------------------------------------------------------Sales Personnel
As Applicable from Year 1
Marketing
T o t a l
Welfare Expenses (@ 5.00 %)
Y e a r
T o t a l
Staff
6500
1.56
1.56
0.08
1.64
T o t a l ( Sales )
2
-------------------------------------------------------------------------------G r a n d
T o t a l
15
-------------------------------------------------------------------------------Prepared by ::: CA Shreyans Tejpal Shah, Sangli : (0233) 2622536
2016-17
Winery
Year Totals
2017-18
Winery
Year Totals
2018-19
Winery
Year Totals
2019-20
Winery
Year Totals
2020-21
Winery
Year Totals
HP
40
150
8.00
70.00
25066
25066
5.00
1.25
1.25
HP
40
150
8.00
70.00
25066
25066
5.00
1.25
1.25
HP
40
150
8.00
75.00
26856
26856
5.00
1.34
1.34
HP
40
150
8.00
75.00
26856
26856
5.00
1.34
1.34
HP
40
150
8.00
80.00
28646
28646
5.00
1.43
1.43
HP
40
150
8.00
80.00
28646
28646
5.00
1.43
1.43
2021-22
Winery
HP
40
150
8.00
80.00
28646
5.00
1.43
Year Totals
:
28646
1.43
--------------------------------------------------------------------------------------------Prepared by ::: CA Shreyans Tejpal Shah, Sangli : (0233) 2622536
2.00
2.00
0.70
0.10
3.00
3.00
3.00
5.00
5.00
3.00
0.90
3.00
0.09
0.25
0.20
0.09
-Motor Vehicles
-Computers, Printers, e
-Furniture & Fixtures
5.00
5.00
0.05
0.20
TOTAL
5.58
-------------------------------------------------------------------------------------======================================================================================
Operating Year
Specific Expenses %age-Assets Value
Misc.
%age
%age
Given
Total
increase
Amt.
increase
Amt.
Expenses Amount
======================================================================================
2015-16
5.58
5.58
2016-17
5.00
5.00
5.86
5.86
2017-18
5.00
5.00
6.15
6.15
2018-19
5.00
5.00
6.46
6.46
2019-20
5.00
5.00
6.78
6.78
2020-21
5.00
5.00
7.12
7.12
2021-22
5.00
5.00
7.48
7.48
-------------------------------------------------------------------------------------Prepared by ::: CA Shreyans Tejpal Shah, Sangli : (0233) 2622536
1.00
2.00
T o t a l
3.00
-------------------------------------------------------
=======================================================================
Operating Year
Specific Expenses
%age
Misc.
Total
=======================================================================
2015-16
3.00
3.00
2016-17
5.00
3.15
3.15
2017-18
5.00
3.31
3.31
2018-19
5.00
3.47
3.47
2019-20
5.00
3.65
3.65
2020-21
5.00
3.83
3.83
2021-22
5.00
4.02
4.02
----------------------------------------------------------------------Prepared by ::: CA Shreyans Tejpal Shah, Sangli : (0233) 2622536
6.00
Telephone Exp.
1.00
Telex/Telegraph Exp.
0.50
Postage Exp.
1.00
Stationery Exp.
0.50
Travelling Exp.
2.00
Conveyance Exp.
2.00
Legal Exp.
1.00
Professional Exp.
3.00
Bank Chages/Comm.
0.25
1.80
T o t a l
19.05
-------------------------------------------------------
=======================================================================
Operating Year
Specific Expenses
%age
Misc.
Total
=======================================================================
2015-16
19.05
19.05
2016-17
5.00
20.00
20.00
2017-18
5.00
21.00
21.00
2018-19
5.00
22.05
22.05
2019-20
5.00
23.16
23.16
2020-21
5.00
24.31
24.31
2021-22
5.00
25.53
25.53
----------------------------------------------------------------------Prepared by ::: CA Shreyans Tejpal Shah, Sangli : (0233) 2622536
: :
2016-17
Grape Wine
Year Totals
: :
2017-18
Grape Wine
Year Totals
: :
2018-19
Grape Wine
Year Totals
: :
2019-20
Grape Wine
Year Totals
: :
2020-21
Grape Wine
Year Totals
: :
504.00 25.00
126.00 15.00
126.00
75.60
75.60
252.00 40.00
100.80 15.00
100.80
37.80
37.80
340.20
340.20
504.00 25.00
126.00 15.00
126.00
75.60
75.60
252.00 40.00
100.80 15.00
100.80
37.80
37.80
340.20
340.20
540.00 25.00
135.00 15.00
135.00
81.00
81.00
270.00 40.00
108.00 15.00
108.00
40.50
40.50
364.50
364.50
540.00 25.00
135.00 15.00
135.00
81.00
81.00
270.00 40.00
108.00 15.00
108.00
40.50
40.50
364.50
364.50
576.00 25.00
144.00 15.00
144.00
86.40
86.40
288.00 40.00
115.20 15.00
115.20
43.20
43.20
388.80
388.80
576.00 25.00
144.00 15.00
144.00
86.40
86.40
288.00 40.00
115.20 15.00
115.20
43.20
43.20
388.80
388.80
2021-22
Grape Wine
576.00 25.00
144.00 15.00
86.40 288.00 40.00
115.20 15.00
43.20 388.80
Year Totals
: :
144.00
86.40
115.20
43.20 388.80
----------------------------------------------------------------------------------------------------------Prepared by ::: CA Shreyans Tejpal Shah, Sangli : (0233) 2622536
2016-17
2017-18
2018-19
2019-20
2020-21
35.00
3.50
5.00
0.50
145.00
21.75
1.00
0.40
4.00
0.40
26.55
31.50
3.15
4.50
0.45
123.25
18.49
0.60
0.24
3.60
0.36
22.69
28.35
2.84
4.05
0.41
104.76
15.71
0.36
0.14
3.24
0.32
19.42
25.52
2.55
3.65
0.36
89.05
13.36
0.22
0.09
2.92
0.29
16.65
22.96
2.30
3.28
0.33
75.69
11.35
0.13
0.05
2.62
0.26
14.29
20.67
2.07
2.95
0.30
64.34
9.65
0.08
0.03
2.36
0.24
12.28
2021-22
18.60
2.66
54.69
0.05
2.13
1.86
0.27
8.20
0.02
0.21
10.56
------------------------------------------------------------------------------------------Particulars
Method Dep.Rate
Part Consideration, if any
Yr.1
Yr.2
Yr.3
Yr.4
Yr.5
Yr.6
(
Months
)
Type A :: Buildings
Factory Building
WDV @ 10.00%
Office Building
WDV @ 10.00%
Type C
Motor Vehicles
WDV @ 15.00%
Type D :: Misc. Fixed Assets
Computers, Printers, etc
WDV @ 40.00%
Furniture & Fixtures
WDV @ 10.00%
Type B :: Plant and Machineries
( All calculation are given on a separate sheet )
Contingencies, Pre-operative Expenses and Capital WIP are capitalised as under
Description
P & P Expenses
Contingencies
Capital WIP
Factory Building
0.00
0.00
0.00
Office Building
0.00
0.00
0.00
Prepared by ::: CA Shreyans Tejpal Shah, Sangli : (0233) 2622536
2016-17
2017-18
2018-19
2019-20
2020-21
30.00
4.50
100.00
15.00
3.00
0.45
5.00
0.75
4.00
0.60
3.00
0.45
21.75
25.50
3.83
85.00
12.75
2.55
0.38
4.25
0.64
3.40
0.51
2.55
0.38
18.49
21.68
3.25
72.25
10.84
2.17
0.33
3.61
0.54
2.89
0.43
2.17
0.33
15.71
18.42
2.76
61.41
9.21
1.84
0.28
3.07
0.46
2.46
0.37
1.84
0.28
13.36
15.66
2.35
52.20
7.83
1.57
0.23
2.61
0.39
2.09
0.31
1.57
0.23
11.35
13.31
2.00
44.37
6.66
1.33
0.20
2.22
0.33
1.77
0.27
1.33
0.20
9.65
2021-22
11.31
37.71
1.13
1.89
1.51
1.13
1.70
5.66
0.17
0.28
0.23
0.17
8.20
------------------------------------------------------------------------------------------Particulars
Method Dep.Rate
Part Consideration, if any
Yr.1
Yr.2
Yr.3
Yr.4
Yr.5
Yr.6
(
Months
)
Imported Machineries
WDV @ 15.00%
Indigenious Machineries
WDV @ 15.00%
Tools,Jigs & Fixtures
WDV @ 15.00%
Laboratory Equipments
WDV @ 15.00%
Electrification , etc
WDV @ 15.00%
Installation, Erection, etc
WDV @ 15.00%
Contingencies, Pre-operative Expenses and Capital WIP are capitalised as under
Description
P & P Expenses
Contingencies
Capital WIP
Imported Machineries
0.00
0.00
0.00
Indigenious Machineries
0.00
0.00
0.00
Tools,Jigs & Fixtures
0.00
0.00
0.00
Laboratory Equipments
0.00
0.00
0.00
Electrification , etc
0.00
0.00
0.00
Installation, Erection, etc
0.00
0.00
0.00
2016-17
2017-18
2018-19
2019-20
2020-21
35.00
3.50
5.00
0.50
145.00
22.75
1.00
0.30
4.00
0.40
27.45
31.50
3.15
4.50
0.45
122.25
19.11
0.70
0.21
3.60
0.36
23.28
28.35
2.84
4.05
0.41
103.14
16.07
0.49
0.15
3.24
0.32
19.78
25.52
2.55
3.65
0.36
87.07
13.53
0.34
0.10
2.92
0.29
16.84
22.96
2.30
3.28
0.33
73.54
11.39
0.24
0.07
2.62
0.26
14.35
20.67
2.07
2.95
0.30
62.15
9.60
0.17
0.05
2.36
0.24
12.25
2021-22
18.60
2.66
52.54
0.12
2.13
1.86
0.27
8.10
0.04
0.21
10.47
------------------------------------------------------------------------------------------Depreciation hereinabove is calculated as per WDV at rates prescribed under I.T.Act
Particulars
Dep. Rate
Part Consideration, if any
Yr.1
Yr.2
Yr.3
Yr.4
Yr.5
Yr.6
(
Months
)
Type A :: Buildings
Factory Building
@ 10.00%
Office Building
@ 10.00%
Type C
Motor Vehicles
@ 25.00%
Type D :: Misc. Fixed Assets
Computers, Printers, etc
@ 30.00%
Furniture & Fixtures
@ 10.00%
Type B :: Plant and Machineries
( All calculation are given on a separate sheet )
Prepared by ::: CA Shreyans Tejpal Shah, Sangli : (0233) 2622536
2016-17
2017-18
2018-19
2019-20
2020-21
30.00
4.50
100.00
15.00
3.00
0.60
5.00
1.25
4.00
0.80
3.00
0.60
22.75
25.50
3.83
85.00
12.75
2.40
0.48
3.75
0.94
3.20
0.64
2.40
0.48
19.11
21.68
3.25
72.25
10.84
1.92
0.38
2.81
0.70
2.56
0.51
1.92
0.38
16.07
18.42
2.76
61.41
9.21
1.54
0.31
2.11
0.53
2.05
0.41
1.54
0.31
13.53
15.66
2.35
52.20
7.83
1.23
0.25
1.58
0.40
1.64
0.33
1.23
0.25
11.39
13.31
2.00
44.37
6.66
0.98
0.20
1.19
0.30
1.31
0.26
0.98
0.20
9.60
2021-22
11.31
37.71
0.79
0.89
1.05
0.79
1.70
5.66
0.16
0.22
0.21
0.16
8.10
----------------------------------------------------------------------------------------------------------------------------Depreciation hereinabove is calculated as per WDV at rates prescribed under I.T.Act
Particulars
Dep.Rate
Part Consideration, if any
Yr.1
Yr.2
Yr.3
Yr.4
Yr.5
Yr.6
(
Months
)
Imported Machineries
@ 15.00%
Indigenious Machineries
@ 15.00%
Tools,Jigs & Fixtures
@ 20.00%
Laboratory Equipments
@ 25.00%
Electrification , etc
@ 20.00%
Installation, Erection, etc
@ 20.00%
52.33
56.28
71.57
75.17
89.22
91.44
90.38
Taxable Profits
52.33
56.28
71.57
75.17
89.22
91.44
90.38
Income Tax on Profits
15.18
16.40
21.13
22.24
26.58
27.27
26.94
----------------------------------------------------------------------------------------------Income Tax on Profits
15.18
16.40
21.13
22.24
26.58
27.27
26.94
Provision for Deferred Tax
Provision for FBT
Total Tax Expense
15.18
16.40
21.13
22.24
26.58
27.27
26.94
----------------------------------------------------------------------------------------------Prepared by ::: CA Shreyans Tejpal Shah, Sangli : (0233) 2622536
Quantitative details of production, sales and stocks are being given for each of
the productwise and yearwise in Annexure X, attached herewith. It also details
productwise installed capacity, achievable capacity, & yearwise its utilisation.
Sales value - Domestic and Exports as arrived at yearwise, are given for each
of the product in Annexure XI with related sales quantity, rate and amount.
10
11
12
Selling Expenses considers sales commission and expenses for each of the
productwise, as detailed in Annexure XXV.
13
Depreciation charges for the profitability purposes, are worked out in detail in
Annexure XXVI and Annexure XXVI-B alongwith all related notes as to the method
and rate applied,part consideraion of depreciation and capitalisation of assets.
Similarly, depreciation charges for IT purposes,are worked out as per WDV method
in detail in Annexure XXVII and Annexure XXVII-B stating related notes therein.
14
15
Technical Know-how Fees , after capitalisation, are being written off @ 10.00 %.
16
17
---------------------------------------------------------------------------------------
18
---------------------------------------------------------------------------------------
i n
M o n e y
i n
M o n e y
Assets (CA)
Liabities (CL)
(
=
=
=