Chilli Powder

Index
Particulars Page No.

Introduction
Project at a Glance
Partners Background
Justification of Location
Product Details
Market Potential
Raw Materials
Machines
Manufacturing Process
Production Capacity Schedule
Staff & Labour Details
Financial Details
Cost of Production
Total Working Capital Requirement
Total Project Fund
Sources of Finance
Depreciation
Annual Cost of Production
Sales Forecast
Cost Per Unit
BEP Analysis
Cost of Capital
Return on Investment
Profitability & Profitability Analysis
Risk Factors
Name & Address of Raw Material Supplier
Name & address of Machine Supplier
Particulars of Raw Materials Consumed
Particulars of Finished Goods
Schedule for Fixed Assets
Disclosure of Significant Accounting Policies
Projected Operating Statement for Three
Years
Projected Trading A/C For First Year
Projected P&L A/C For First Year
Projected P&L Appropriation A/C For First
Year
Projected Capital A/C For First Year
Projected Balance Sheet For First Year
Projected Cost Sheet For First Year
Projected Trading A/C For Second Year
Projected P&L A/C For Second Year
Projected P&L Appropriation A/C For
Second Year
Projected Capital A/C For Second Year
Projected Balance Sheet For Second Year
Projected Cost Sheet For Second Year
Projected Trading A/C For Third Year
Projected P&L A/C For Third Year
Projected P&L Appropriation A/C For Third
Year
Projected Capital A/C For Third Year
Projected Balance Sheet For Third Year
Projected Cost Sheet For Third Year
Future Plans
Conclusion
Introduction
Small Scale industry is one of the greatest tool to develop

country. Keeping this in mind, government is also active to develop
small scale industry in the country so that big companies can also
develop. And as increasing number of companies provides
employment to many people through which standard of living also
increases.
Project At A Glance
1 Name of the unit : Shri Ltd.

2 Form of the unit : Partnership Firm
3 Name of Partners : (i) Palan Bansi M.
(ii) Chandarana
Yash K.
4 Name of Product : Shri Chilly Powder
5 Size of Unit : Small Scale
6 SSI Registration No. : Applied For.
7 Cost of Project : Rs.3837000
8 Means of Finance : Ownership Capital
9 Implementation Schedule
(i) Preparation of Project : 1 Month
Report : 3 Months
(ii) Selection of site &
Construction of Building : 1 Month
(iii) SSI Registration : 2 Months
(iv) Availability of finance,
Selection of Machines, :
Procurement of Machines 15 Days
(v) Recruitment of Labour & :
Commencing Production 8 Months
TOTAL
Partners Background
Partner 1
Name : Palan Bansi M.
Address : Kamadgiri Apartment,
5th Floor, 501,
Near K. K. V. Hall,
Kalawad Road,
Rajkot 360 005.
Age : 20 years
Qualification : BBA with Advanced Marketing
Management.
Role in Unit : Management of Marketing &
Personnel Department.
Financial : 50%
Contribution
Partner 2
Name : Chandarana Yask K.
Address : Mile Stone,
Opposite to Bank of Karnatak,
Kalawad Road,
Rajkot.
Age : 26 years
Qualification : MBA with Finance Management.
Role in Unit : Management of Finance & Production
Department.
Financial : 50%
Contribution
Justification Of Location
Location reveals the area where the plant will operate to

manufacture proposed goods & articles. Every entrepreneur, before
starting unit must give due attention to the suitable location of
business. One should locate the unit at the place where
infrastructural & other facilities are available.
We are going to launch our unit at Shapar.
The following facilities are available there cheaply &

adequately.
Raw Material: -
The basic component for manufacturing firm is raw
material. As in our case raw material comes from outside the
city that is Gondal. So, it is convenient to locate the firm at
Shapar so that raw material is available cheaply & easily.
Transportation: -
Here transportation facilities are available cheaply &
easily so that there is convenience in getting raw material from
outside to the production place & also from production place
to the other area to sell.
Labour: -
The area in which our firm will be located is an
industrial area, so that labour is adequately available.
Water & Power Supply: -

There no such problem of power cuts or shortage of
water in this place.
Product Details
Product: -
The product that our firm is going to manufacture is,
Chilly Powder.
Its Use: -
Chilly Powder is used as one of the main spices in most
of the food items. It is used as a flavouring stuff for making the
food item spicy.
Brand: -
The brand name of our product is Shri.
Market Potential
In earlier years people used to have simple and pure food, but
now is the era of fast food. Peoples Food habits have totally changed.
People love to have delicious Punjabi Dish, Chinese, Thai, Mexican &
Italian Food.
People are more attracted towards hot & spicy food items.
Chilly Powder is the main ingredient to make the dish hot & spicy.
Even in our routine food preparations, chilly powder is used as

one of the spices. Thus, right from simple food items to variety of
food items chilly powder is used as the main spice. Moreover, chilly
powder is used indirectly also, like, people consume tomato ketchup
which has chilly powder in it. In various other preparations also it is
used indirectly. Thus, when people use these items in any dish the
use of chilly powder is indirect. Thus, chilly powder is widely used in
food & food products.
Moreover, earlier, people used to make chilly powder on their
own. People used to buy dry red chilies and grind them on their own
or in any flour mill. But now is the age of readymade. The lifestyle
of people has changed. Everyone is busy in one or the other way so
they do not have much time to do all these work ultimately they
prefer readymade items. So also this product has great potential.
Through our pure & best quality product at low price we will be able
to sell it in market & also we will be able to create demand for our
product.
Raw Materials
1. Dry Red Chillies.

2. Edible Oil.
Machines
1. Pulverizer Machine
2. Electronic Weighing Machine
3. Filling Machine
4. Plastic Bag Sealing Machine
5. Electric HP Motors
6. Mixing Tank with Agitator
The word Process leads to series of steps. Product is not

outcome of only one act but it has to pass through various stages to
become final outcome.
Following are the steps included in manufacturing:
(1) Cleaning: -
Chilly is purchased in bulk, from outside area, so it
needs cleaning. First of all, the chilly is to be cleaned and all
the dust & dirt is to be removed.
(2) Removing stalks and seeds: -

Before crushing the chilly into powder, stalks and also
the seeds from inside are to be removed.
(3) Pulverization: -
Next step is of Pulverization. Chillies are smashed into
fine powder through special machines called Pulverizer.
(4) Mixing Oil to it: -

Finally, the chilly powder has to be mixed with oil so
that it does not spoil for longer time.
Flow Chart
Chilly Powder
Cleaning
Removing stalks and

seeds
Pulverizing
Mixing Oil
Production Capacity Schedule
(1) Installed Capacity: -

2 Pulverizers each having installed capacity of 12.5 kg.
Per hour.
Total 25 kg. Per hour.
Yearly Installed capacity is
25 2400 hrs. = 60000 kg.
(2) Utilized Capacity: -

60% i.e. 15 kg. Per hour.
Yearly Utilized capacity is
15 2400 hrs. = 36000 kg.
(3) No. of Shifts Per Day: -

1 Shift.
(4) No. of Working Hours Per Shift: -

8 Hours.
(5) No. of Working Days in a Month: -

25 Days.
(6) No. of Working Days in a Year: -

300 Days.
(7) No. of Working Hours in a Year: -

2400 Hours (8 hrs. 300 days)
(8) Input / Output Ratio: -

10 : 9
Staff And Labour Details
Sr. Particulars No. of Rate Amt. (per Amt.

No. Person Month) (p.a.)
1 Supervisor 1 6000 6000 72000
2 Accountant 1 4000 4000 48000
3 Computer 1 5000 5000 60000
Operator & Clerk
4 Unskilled Worker 4 2500 10000 120000
5 Salesman 3 3000 9000 108000
6 Peon 1 2000 2000 24000
7 Watchman 1 2000 2000 24000
TOTAL 12 38000 456000
Financial Details
Sr. Particulars Rate Total Cost

No. (Rs.)
(1) Fixed Assets
a. Land 700 sq. mt. 600 420000
b. Building 600 sq. mt. 400 240000
c. Plant & Machinery
(i) 2 35000 70000
Pulverizer
(ii) 1 10000 10000
Electronic Weighing 1 36000 36000
Machine 1 10000 10000
(iii) 2 12000 24000
Filling Machine
(iv) 1 35000 35000
Sealing Machine
(v)
HP Motors
(vi)
Mixing Tank with
Agitators
(2) Other Assets
d. Furniture 150000
e. Computer 1 30000 30000
f. Delivery Van 1 200000 200000
g. Other Equipments 70000 70000
(3) Electrification &
Installation Charges 90000
(4) Preliminary & Pre-
operating Expenses 80000
Cost Of Production
(a) Raw Material Requirement: -
No. Particulars Rate Requirement Requirement per Requirement per

per per Day Month Year
kg.
Quantity Amount Quantity Amount Quantity Amount
(k.g) (k.g) (k.g)
1 Chilly 40 133 5320 3333 133320 40000 1600000
2 Edible Oil 30 6 180 150 4500 1800 54000
(b) Staff & Labour: -
Sr. Particulars No. of Rate Amt. (per Amt.

No. Person Month) (p.a.)
1 Supervisor 1 6000 6000 72000
2 Accountant 1 4000 4000 48000
3 Computer Operator 1 5000 5000 60000
Cum Clerk
4 Unskilled Worker 4 2500 10000 120000
5 Salesman 3 3000 9000 108000
6 Peon 1 2000 2000 24000
7 Watchman 1 2000 2000 24000
TOTAL 12 38000 456000
(c) Other Expenses & Utilities: -
Sr. Particulars Amt. (Per

No. Annum)
1 Selling Expenses 60000
2 Repair & Maintenance 24000
3 Electricity 180000
4 Water Charges 24000
5 Postage & Stationary 18000
6 Legal Fees 36000
7 Audit Fees 18000
8 Miscellaneous Expenses 18000
9 Insurance 24000
10 Preliminary Expenses W/F 12000
11 Electrification & Installation Charges W/F 18000
TOTAL 432000
Total Working Capital
Requirement
Sr. No. Particulars Monthly Yearly

(a) Raw Material 137833.33 1654000
(b) Staff & Labour 38000.00 456000
(c) Other Expenses & Utilities 36000.00 432000
TOTAL 211833.33 2542000
Total Project Fund
Sr. No. Particulars Amount

(a) Total Fixed Capital 1295000
(b) Total Working Capital 2542000
TOTAL 3837000
Sources Of Finance

1 Ownership capital by
Bansi 1918500
Yash 1918500
TOTAL 3837000
Depreciation
Sr. No. Particulars Rate of Depreciation Amount

(a) Building 10% 24000
(b) Furniture & Fixture 15% 22500
(c) Plant & Machinery 25% 46250
(d) Computers 40% 12000
(e) Delivery Van 15% 30000
(f) Other Equipments 15% 10500
TOTAL DEPRECIATION 145250
Annual Cost Of Production

(a) Raw Material 1654000
(b) Total Recurring Expenses 888000
(c) Depreciation 145250
(d) Interest on Capital 306960
TOTAL 2994210
Sales Forecast
Year Units (in kg.) (p. a.) Selling Price Amount (Rs.)
1 37800 85 3213000
2 44100 90 3969000
3 50400 100 5040000
4 56700 110 6237000
5 63000 120 7560000
Cost Per Unit
Total Cost Per Unit: -

Annual Cost of Production
= Annual Production
2994210
= 37800
= 79.21
Fixed Cost Per Unit: -

Total Fixed Cost
= Total Annual Production
1033250
= 37800
= 27.33
Variable Cost Per Unit: -

Total Variable Cost
= Annual Production
1654000
= 37800
= 43.76
Break Even Point Analysis
(a)
Selling Price 85.00 (per unit)
- Variable Cost 43.76 (per unit)
Contribution 41.24 (per unit)
(b) BEP in Units: -

Fixed Cost
BEP = Contribution Per Unit
1033250
=
41.24
= 25054.56
(c) BEP in Rs.: -

Fixed Cost
BEP = P/V Ratio 100
1033250
= 48.25 100
= 2141450.78 Rs.
(d) P/V Ratio: -

Contribution
P/V Ratio = Sales 100
1559000
= 3213000 100
= 48.25%
(e) BEP in Percentage: -
(At Utilized Capacity)
Fixed Cost Utilized Capacity

BEP =
Contribution
1033250 60
=
1559000
= 39.77%
Return On Investment
EBIT
ROI = Cost of Project 100
525750
= 3837000 100
= 13.70%
Profitability & Its Analysis
Sales 3213000
- Variable Cost 1654000
Contribution 1559000
- Fixed Cost 1033250
EBIT 525750
- Interest 306960
EBT 218790
- Tax ( 35%) 76577
EAT 142213
(1) Gross Profit Ratio: -
Gross Profit
Gross Profit Ratio = Sales 100
1211000
= 3213000 100
= 37.69%
(2) Net Profit Ratio: -

Net Profit
Net Profit Ratio = Sales 100
218790
= 3213000 100
= 6.81%
(3) Fixed Assets Turnover Ratio: -

Cost of Goods Sold
FAT Ratio = Fixed Asset
2994210
= 1295000
= 2.31%
Cost Of Capital
Capital Rate Interest

2161500 8% 172920
2161500 8% 172920

4323000 16% 345840
Average Cost of Capital: -
Total Interest
= Total Capital 100
345840
= 4323000 100
= 8%
Average Cost of Capital: -

Total Rate of Interest
= 2
16
= 2
= 8%
Risk Factors
1. Changes in Government policies for this type of

industries may affect the organization positively or negatively
accordingly, as profit may increase or decrease due to
Governments intervention.
2. There is always risk of competition from existing

& potential units. But to avoid this risk, cost reduction through
ideal utilization of resources, use of good quality of raw
material etc. will be helpful.
Names & Address of Raw
Material Supplier
(1) Patel Mohanlal Ambabhai

Marcha Pith,
Marketing Yard,
Gondal.
(2) Raiyani Bros.

Marcha Pith,
Marketing Yard,
Gondal.
Names & Address Of Machine
Supplier
(1) Micron Machineries Corporation

Junagadh.
(2) Compu Weigh

Rajkot.
(3) Kavery Enterprise

Rajkot.
(4) Suvidha Electronics

Gondal.
Particulars Of Raw Material
Consumed
Particulars Year 1 Year 2 Year 3

Qty. (in Amt. Qty. (in Amt. Qty. (in Amt.
kg) kg) kg)
Opening Bal. - - 2000 80000 2000 88000
+ Purchase
Chilly 42000 1680000 46667 2053348 53333 2559984
Oil 1800 54000 2100 69300 2400 86400
TOTAL 43800 1734000 48767 2122648 55733 2646384
- Closing Stock
Chilly 2000 80000 2000 88000 2000 96000
Raw Material
Consumed
Chilly 40000 1600000 46667 2045348 53333 2551984
Oil 1800 54000 2100 69300 2400 86400
TOTAL 41800 1654000 48767 2114648 55733 2638384
Particulars Of Finished Goods
Particulars Year 1 Year 2 Year 3

Qty. Cost Qty. Cost Qty. Cost
Opening Bal. - - - - - -
+ Goods Manu. 37800 3070787 44100 3689018 50400 4463927
- Sales 37800 3070787 44100 3689018 50400 4463927
Closing stock - - - - - -
Schedule For Fixed Assets
No. Particulars Gross Block Depreciation Net

Opening Total Total During Total
Block
balance. Accumulated The
year
1 Land 420000 420000 - - - 420000
2 Building 240000 240000 - 24000 24000 216000
3 Plant & 185000 185000 - 46250 46250 138750
Machinery
4 Computer 30000 30000 - 12000 12000 18000
5 Furniture 150000 150000 - 22500 22500 127500
6 Delivery 200000 200000 - 30000 30000 170000
Van
7 Other 70000 70000 - 10500 10500 59500
Equipment
TOTAL 1295000 1295000 - 145250 145250 1149750
Disclosure Of Significant
Accounting Policies
Method of Accounting: -
Double Entry System
Method of Depreciation: -
Straight Line Method
Deferred Revenue Expenses: -

Preliminary Expenses are written off at 15% every year.
Electrification & Installation charges are written off at 20%

every year.
Projected Trading A/C. Of
Shri Ltd. For 1st Year
Particulars Rs. Particulars Rs.
To Opening Stock - By Sales 3213000
To Purchase 1734000 By Closing Stock 80000
To Repair & 24000
Maintenance
To Water Charges 24000
To Electricity 180000
To Wages to Unskilled 120000
Worker
To Gross Profit (Transfer 1211000
to P & L A/c.)
3293000 3293000
Projected Profit & Loss a/c. Of Shri Ltd. For 1st Year
To Salary to By Gross Profit 1211000
Supervisor 72000
Accountant 48000 (Trans. From Trading A/c.)
Computer Operator cum 60000
Clerk
Salesman 108000
Peon 24000
Watchman 24000
To Pre. Exp. W/F 12000
To Ele. & Ins. Exp. W/F 18000
To Depreciation
Building 24000
P&M 46250
Computer 12000
Furniture 22500
Delivery Van 30000
Other Equip. 10500 145250
To Selling Exp. 60000
To Postage & Stationary 18000
To Tax paid 76577
To Legal Fees 36000
To Audit Fees 18000
To Mis. Exp. 18000
To Insurance 24000
To Net Profit 449173
(Trans. To P & L App.)
1211000 1211000
Projected Profit & Loss
Appropriation A/C. Of Shri Ltd.
For 1st Year

To interest on By Net Profit 449173
Capital (Trans. From P & L A/c.)
Bansi 153480
Yash 153480 306960
To Net Divisible Profit

Bansi 71106.5
Yash 71106.5 142213
449173 449173
Projected Balance Sheet Of
Shri Ltd. For 1st Year
Capital Liability Rs. Property Asset Rs.
Land 420000
To Capital A/C Building 240000
Bansi 1989606.5 - Dep. 24000 216000
Yash 1989606.5 3979213 P & M 185000
- Dep. 46250 138750
Computer 30000
- Dep. 12000 18000
Furniture 150000
- Dep. 22500 127500
Delivery van 200000
- Dep. 30000 170000
Other Equip. 70000
-Dep. 10500 59500
By Pre. Exp. 80000
- Dep. 12000 68000
By Ele. & Ins. 90000
- Dep. 18000 72000
By Closing Stock 80000
By Debtors 963900
By Bank balance 1151894
By Cash balance 493669
3979213 3979213
Projected Cost Sheet Of Shri

Ltd. For 1st Year
Sr. Particulars Rs. Rs.
N
o
.
1 Direct Material Cost
Opening Stock
+ Purchase of Raw Material 1734000
- Closing Stock 80000
(A) Cost of Raw Material Consumed 1654000
2 Other Direct Expenses
Dep. on Equipments, P & M etc. 115250 115250
(B) PRIME COST 1769250
3 Factory Overhead
Water Charges 24000
Electricity Charges 180000
Repair & Maintenance of Machines 24000
Insurance of Factory 24000
Electrification of Inst. Exp. 18000
Salary to Factory Supervisor 72000
Preliminary Expenses 12000
Salary to Watchman 24000
Wages to Unskilled Worker 120000 498000
(C) FACTORY COST 2267250
4 Office & Administrative Overhead
Salary to Accountant 48000
Salary to Computer Operator 60000
Salary to Peon 24000
Postage & Stationary 18000
Legal Fees 36000
Audit Fees 18000
Interest on Capital 306960
Miscellaneous Expenses 18000 528960
(D) COST OF PRODUCTION OF 2796210
GOODS MANUFACTURED
5 Selling & Distribution Overhead
Selling Expenses 60000
Taxes paid 76577
Salary to Salesman 108000
Dep. on Delivery Van 30000 274577
TOTAL COST 3070787
PROFIT 142213
SALES 3213000
Projected Trading A/C. Of Shri
Ltd. For 2nd Year

To Opening Stock 80000 By Sales 3969000
To Repair & 26400
Maintenance
Labour
To Water Charges 26400
To Gross Profit 1471552
(Trans. to P & L A/c.)
4057000 4057000
Projected Profit & Loss A/C. Of Shri
Ltd. For 2nd Year.

To Salary to Supervisor 79200 By Gross Profit 1471552
Watchman 26400 (Trans. From Trading A/c.)
Accountant 52800
Clerk
Salesman 118800
Peon 26400
To Depreciation
Building 24000
P&M 46250
Computer 12000
Furniture 22500
Delivery Van 30000
To Ele. & Ins. Charges W/F 18000
To Taxes paid 150760
To Selling Expenses 66000
To Audit Fees 19800
To Mis. Exp. 19800
To Insurance 24000
To Legal Fees 39600
1471552 1471552
For 2nd Year
Bansi 153480
Yash 153480 306960

Bansi 139991
Yash 139991 279982
586942 586942
Projected Balance Sheet Of Shri
Ltd. For 2nd Year.
Capital Liability Rs. Property Asset Rs.
Land 420000
Bansi - Dep. 24000 192000
2129597.5
Yash 4259195 P & M 138750
2129597.5
- Dep. 46250 92500
Computer 18000
- Dep. 12000 6000
Furniture 127500
- Dep. 22500 105000
Delivery van 170000
- Dep. 30000 140000
Other Eqip. 59500
- Dep. 10500 49000
By Pre. Exp. 68000
- Dep. 12000 56000
- Dep. 18000 54000
By Debtors 1190700
4259195 4259195
Projected Cost Sheet Of Shri
Ltd. For 2nd Year
Particulars Rs. Rs.

Opening Stock 80000
- Closing Stock 88000 2114648
3 Factory Overhead
Water Charges 26400
Legal Fees 39600
Audit Fees 19800
GOODS MANUFACTURED
Tax paid 150760
TOTAL COST 3689018
PROFIT 279982
SALES 3969000
Projected Trading A/C. Of Shri
Ltd. For 3rd Year

To Opening Stock 88000 By Sales 5040000
To Repair & 29040
Maintenance
Labour
To water charges 29040
To Gross Profit 1980536
(Trans. to P & L A/c.)
5136000 5136000
Projected Profit & Loss A/C. Of Shri Ltd. For 3rd Year

To Salary to Supervisor 87120 By Gross Profit 1980536
Watchman 29040 (Trans. From Trading A/c.)
Accountant 58080
Clerk
Salesman 130680
Peon 29040
To Depreciation
Building 24000
P&M 46250
Computer 12000
Furniture 22500
Delivery Van 30000
To Ele. & Ins. Charges W/F 18000
To Selling Expenses 72600
To Tax paid 310193
To Audit Fees 21780
To Mis. Exp. 21780
To Insurance 24000
To Legal Fees 43560

1980536 1980536
For 3rd Year

Bansi 153480
Yash 153480 306960

Bansi 288036.5
Yash 288036.5 576073
883033 883033
Projected Balance Sheet Of Shri
Ltd. For 3rd Year
Capital Rs. Property Asset Rs.
Liability
Land 420000
Bansi 2417634 - Dep. 24000 168000
Yash 2417634 4835268 P & M 92500
- Dep. 46250 46250
Computer 6000
- Dep. 6000 -
Furniture 105000
- Dep. 22500 82500
Delivery van 140000
- Dep. 30000 110000
Other Equip. 49000
- Dep. 10500 38500
By Pre. Exp. 56000
- Dep. 12000 44000
- Dep. 18000 36000
By Debtors 1512000
4835268 4835268
Projected Cost Sheet Of Shri Ltd.
For 3rd Year
Particulars Rs. Rs.

Opening Stock 88000
- Closing Stock 96000 2638384
3 Factory Overhead
Water Charges 29040
Legal Fees 43560
Audit Fees 21780

GOODS MANUFACTURED
Tax paid 310193
TOTAL COST 4463927
PROFIT 576073
SALES 5040000
Capital A/C For 1st Year
Particulars Bansi Yash Particulars Bansi Yash

By Balance b/d 1918500 1918500
To Balance 1989606.5 1989606.5 By Net Profit 71106.5 71106.5
c/d
1989606.5 1989606.5 1989606.5 1989606.5
Particulars Bansi Yash Particulars Bansi Yash
By Balance 1989606.5 1989606.5
b/d
To Balance 2129597.5 2129597.5 By Net Profit 139991 139991
c/d
2129597.5 2129597.5 2129597.5 2129597.5
Capital A/C for 2nd year

Capital A/C For 3rd Year
Particular Bansi Yash Particulars Bansi Yash

s
By Balance b/d 2129597.5 2129597.5
By Net Profit 288036.5 288036.5
To Balance c/d 2417634 2417634
2417634 2417634 2417634 2417634

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Index

Particulars Page No.

Small Scale industry is one of the greatest tool to develop

1 Name of the unit : Shri Ltd.

Location reveals the area where the plant will operate to

We are going to launch our unit at Shapar.

The following facilities are available there cheaply &

Water & Power Supply: -

Even in our routine food preparations, chilly powder is used as

1. Dry Red Chillies.

The word Process leads to series of steps. Product is not

Following are the steps included in manufacturing:

(2) Removing stalks and seeds: -

(4) Mixing Oil to it: -

Removing stalks and

(1) Installed Capacity: -

(2) Utilized Capacity: -

(3) No. of Shifts Per Day: -

(4) No. of Working Hours Per Shift: -

(5) No. of Working Days in a Month: -

(6) No. of Working Days in a Year: -

(7) No. of Working Hours in a Year: -

(8) Input / Output Ratio: -

Sr. Particulars No. of Rate Amt. (per Amt.

Sr. Particulars Rate Total Cost

(a) Raw Material Requirement: -

No. Particulars Rate Requirement Requirement per Requirement per

(b) Staff & Labour: -

Sr. Particulars No. of Rate Amt. (per Amt.

Sr. Particulars Amt. (Per

Sr. No. Particulars Monthly Yearly

Sr. No. Particulars Amount

Sr. No. Particulars Amount

Sr. No. Particulars Rate of Depreciation Amount

Sr. No. Particulars Amount

Total Cost Per Unit: -

Fixed Cost Per Unit: -

Variable Cost Per Unit: -

(b) BEP in Units: -

(c) BEP in Rs.: -

(d) P/V Ratio: -

Fixed Cost Utilized Capacity

(2) Net Profit Ratio: -

(3) Fixed Assets Turnover Ratio: -

Capital Rate Interest

Average Cost of Capital: -

1. Changes in Government policies for this type of

2. There is always risk of competition from existing

(1) Patel Mohanlal Ambabhai

(2) Raiyani Bros.

(1) Micron Machineries Corporation

(2) Compu Weigh

(3) Kavery Enterprise

(4) Suvidha Electronics

Particulars Year 1 Year 2 Year 3

Particulars Year 1 Year 2 Year 3

No. Particulars Gross Block Depreciation Net

Deferred Revenue Expenses: -

Electrification & Installation charges are written off at 20%

Particulars Rs. Particulars Rs.

To Net Divisible Profit

Projected Cost Sheet Of Shri

Particulars Rs. Particulars Rs.

Particulars Rs. Particulars Rs.