Professional Documents
Culture Documents
Sub
(Rs)
Sales Realisation
Variable Costs
Raw Material and
consumables
Power
Selling Expenses
Fixed Costs
Repair and Maintenance
Salary and Wages
Interest on term Loan
Depreciation
Total Fixed Expenses
Contribution
BEP
BEP (Rs)
288
187.2
14.4
28.8
2000
390000
57.6
9797 units
2821495
230.4
392000
395950.54
168348.54
564299.08
15
January 2014
February 2014
Site Development
Machinery Orders to be placed
Installation of Machinery
Power Connection
Recruitment of Manpower
Trail Production
Commercial Production
16
Annexure
Grand Amount
(Rs)
Building
Site Development
Paint
P.O.P
Interior
Machinery
Flour Mixer
Divider
Deck Oven
Grand Total
2500000
30000
10000
20000
50000
5000
700000
60000
755000
3315000
Supplier: King Eagle Industrial Co. Ltd, No 123-7, Sec 3, Hoping E Road, Daan District, Taipel City 10675, Taiwan
Maida Flour
Yeast
Butter
Wheat Flour
Honey
Tutti-Frutti
Chocolate-Chips
Edible
Artificial
61500
100
500
3500
25
50
150
30
2152500
75
50000
87500
6500
75000
20000
50
colours
Parmesan Cheese
Mayonnaise
Black Pepper
Whole Milk
Oats
Total
300
300
35
25
25
90000
3000
3500
625
2500
2491250
Norms
in 2017-
Months
Raw materials(including consumables)
2018
320677
.50
37374.
48
16280.
55
374332
.53
Finished goods
0.1
Book debts
0.033
Working
Capital
Margin
(10%
0f
SALES)
Less: Trade credit for raw materials and
consumable stores
Working Capital Requirements
320677
.50
furnished
53655.
03
Depreciation Rate
Depreciation Rate
Amount(R
s.)
Tax Act
Building
Machinery
Misc. Fixed
5%
10%
10%
15%
10%
127151.463
40688.4681
10%
6
508.605852
Asset
168348.537
Beginning
Principal
Interest
Ending
for
Balance for
Amt for
Amt for
Balance in
Financial
Financial
resp
resp
resp
Year
Year
Financial
Financial
Financial
Year
Year
Year
2014
2200000.00
330408.57
277051.36
1869591.43
2015
2015
1869591.43
377879.84
229580.09
1491711.58
2016
2016
1491711.58
432171.52
175288.42
1059540.07
2017
2017
1059540.07
494263.52
113196.42
565276.55
2018
2018
565276.55
564713.39
42183.38
00.00
2019
5920200.00
3848130.00
236808.00
400000.00
10000.00
10000.00
10000.00
10000.00
296010.00
5000.00
1094252.00
113196.42
Depreciation
G. Operating profit
H. Preliminary expenses written
of
I. Profit/Loss before tax
J. Provision for tax
K. Profit after tax
L. Less: Profit to Partners
M. Retained profit
N. Add: Depreciation
Preliminary expenses written
of
O. Net cash accruals
168348.54
812707.04
3000.00
809707.04
162696.65
647010.39
647010.39
168348.54
3000
818358.93
unds
ds
efore
with
dded
277531.4
6
458179.
46
641729.
06
922903.4
6
902903.4
6
881903.
46
859853.4
6
836700.
96
812
168348.5
4
3000
168348.
54
3000
168348.
54
3000
168348.5
4
3000
168348.5
4
3000
168348.
54
3000
168348.5
4
3000
168348.
54
3000
168
448880.0
0
629528.
00
813077.
60
1094252.
0
1074252
1053252
1031202
1008049
.50
983
32556.33
5905.80
6000.66
9192.24
215763.
98
466297.
64
682061.
62
448902.
32
221793.2
7
446642.1
3
668435.4
1
820092.7
1
225820.
42
427616.
38
653436.
80
1182859
.30
228
1543800
itten
dium
term
2200000
3743800
of
3370000
for
in
tal
30000
in
dium
term
330408.5
7
377879.
84
432171.
52
494263.5
2
565276.5
5
term
277051.3
6
0.00
229580.
09
0.00
0.00
113196.4
2
162696.6
5
0.00
42183.38
0.00
175288.
43
40283.5
2
0.00
640016.2
6
343800.0
0
613365.
73
152663.
74
653744.
13
168826.
01
779348.8
3
328159.4
7
194827.7
6
466124.6
2
1268412.
32
643062.6
4
(191136.
26)
16162.2
7
159333.
47
314903.1
7
(194160.3
2)
371190.
38
362766.5
9
354612.
70
346
t(A-
343800.0
0
ance
hand
343800.0
0
152663.7
4
168826.
01
328159.
47
643062.6
4
448902.3
2
820092.
71
1182859.
30
1537472
.00
188
fit of
3400000
ance
hand
409
637
153
Cash Flow
0
1
2
3
4
5
6
7
8
9
10
IRR
(343800.00)
152663.74
168826.01
328159.47
643062.64
448903.32
820092.71
1182859.3
1537472
1884120.67
2222924.16
81%