Professional Documents
Culture Documents
Total 45.00
10 Air Conditioner split type 1.5 ton capacity –Total 4 Nos 8 1.00
24 Electrification- 24.50
Sl. Amount
Particulars
No. Rs. in lakhs
TOTAL 5.00
ANNEXURE IV
PRELIMINARY & PRE OPERATIVE EXPENSE
Sl. Particulars Amount
No. Rs. in lakhs
Total 9.71
UTILITIES ANNEXURE V
Total 262,069.88
Annual Charges 3144838.5
I 65% 58.93
II 75% 58.93
III 80% 58.93
IV 85% 58.93
V 85% 58.93
VI 85% 58.93
VII 85% 58.93
VIII 85% 58.93
ANNEXURE VII
CONSUMABLE STORES
B. OTHER EXPENSES :
Total
Year Item Qty Capacity Production Rate
Utilisation Qty in lakhs. Rs. Ps.
Total
Year Item Qty Capacity Production Rate
Utilisation Qty in lakhs. Rs. Ps.
Total
Year Item Qty Capacity Production Rate
Utilisation Qty in lakhs. Rs. Ps.
Total
Year Item Qty Capacity Production Rate
Utilisation Qty in lakhs. Rs. Ps.
Total
Year Item Qty Capacity Production Rate
Utilisation Qty in lakhs. Rs. Ps.
Total
Year Item Qty Capacity Production Rate
Utilisation Qty in lakhs. Rs. Ps.
Total
NNEXURE IX
Annual
Revenue
6.76
4.06
3.41
4.88
7.80
7.80
10.24
4.55
6.83
4.88
7.96
29.25
42.90
32.76
5.15
35.10
214.32
Annual
Revenue
7.80
4.69
3.94
5.63
9.00
9.00
11.81
5.25
7.88
5.63
9.19
33.75
49.50
37.80
5.94
40.50
247.29
Annual
Revenue
8.32
5.00
4.20
6.00
9.60
9.60
12.60
5.60
8.40
6.00
9.80
36.00
52.80
40.32
6.34
43.20
263.78
Annual
Revenue
8.84
5.31
4.46
6.38
10.20
10.20
13.39
5.95
8.93
6.38
10.41
38.25
56.10
42.84
6.73
45.90
280.26
Annual
Revenue
8.84
5.31
4.46
6.38
10.20
10.20
13.39
5.95
8.93
6.38
10.41
38.25
56.10
42.84
6.73
45.90
280.26
Annual
Revenue
8.84
5.31
4.46
6.38
10.20
10.20
13.39
5.95
8.93
6.38
10.41
38.25
56.10
42.84
6.73
45.90
280.26
Annual
Revenue
8.84
5.31
4.46
6.38
10.20
10.20
13.39
5.95
8.93
6.38
10.41
38.25
56.10
42.84
6.73
45.90
280.26
Annual
Revenue
8.84
5.31
4.46
6.38
10.20
10.20
13.39
5.95
8.93
6.38
10.41
38.25
56.10
42.84
6.73
45.90
280.26
ANNEXURE X
PROJECT COST AND SOURCE OF FINANCE
(Rs. in lakhs)
COST: TOTAL
Total 460.00
SOURCES : TOTAL
Total 460.00
273.82
(86.18)
ANEEXURE - XI
DEPRECIATION ON STRAIGHT LINE METHOD (Rs.in Lakhs)
Particulars Ist Year 2nd Year 3rd Year 4th Year 5th Year 6th Year 7th Year 8th Year
Opening Balance 37.50 36.23 34.96 33.69 32.42 31.14 29.87 28.60
Less: Depreciation @ 3.39% 1.27 1.27 1.27 1.27 1.27 1.27 1.27 1.27
Closing Balance 36.23 34.96 33.69 32.42 31.14 29.87 28.60 27.33
Opening Balance 405.29 364.76 324.23 283.70 243.17 202.65 162.12 121.59
Less: Depreciation @ 10% 40.53 40.53 40.53 40.53 40.53 40.53 40.53 40.53
Closing Balance 364.76 324.23 283.70 243.17 202.65 162.12 121.59 81.06
Opening Balance 450.29 408.49 366.69 324.89 283.09 241.29 199.49 157.69
Total Depreciation 41.80 41.80 41.80 41.80 41.80 41.80 41.80 41.80
Depreciated value 408.49 366.69 324.89 283.09 241.29 199.49 157.69 115.89
ANEEXURE - XII
Particulars Ist Year 2nd Year 3rd Year 4th Year 5th Year 6th Year 7th Year 8th Year
Opening Balance 37.50 33.75 30.38 27.34 24.60 22.14 19.93 17.94
Less: Depreciation @ 10% 3.75 3.38 3.04 2.73 2.46 2.21 1.99 1.79
Closing Balance 33.75 30.38 27.34 24.60 22.14 19.93 17.94 16.14
Opening Balance 405.29 303.97 227.98 170.98 128.24 96.18 72.13 54.10
Less: Depreciation @ 25% 101.32 75.99 56.99 42.75 32.06 24.04 18.03 13.52
Closing Balance 303.97 227.98 170.98 128.24 96.18 72.13 54.10 40.57
Total Depreciation 105.07 79.37 60.03 45.48 34.52 26.26 20.03 15.32
Depreciated value 345.22 265.85 205.82 160.34 125.82 99.56 79.54 64.22
PROFITABILITY ESTIMATE ANNEXURE XIII
(Rs. In Lakhs)
Particulars Ist Year 2nd Year 3rd Year 4th Year 5th Year 6th Year 7th Year 8th Year
Number of working days 300 300 300 300 300 300 300 300
Number of shift 3 3 3 3 3 3 3 3
Capacity Utilisation in % 65% 75% 80% 85% 85% 85% 85% 85%
A. Income
Sales inlcuding all 214.32 247.29 263.78 280.26 280.26 280.26 280.26 280.26
miscellaneous receipts
B. Cost of Production :
1. Power and Fuel 22.85 25.31 26.54 27.76 27.76 27.76 27.76 27.76
2. Direct labour and wages 52.37 52.37 52.37 52.37 52.37 52.37 52.37 52.37
3. Consumable Stores 34.27 39.54 42.18 44.81 44.81 44.81 44.81 44.81
4. Repair and Maintenance 12.76 12.76 12.76 12.76 12.76 12.76 12.76 12.76
5. Other Manufacturing Expenses 2.88 2.88 2.88 2.88 2.88 2.88 2.88 2.88
Total Cost of production 166.93 174.66 178.52 182.39 182.39 182.39 182.39 182.39
Profitability Estimate Cond. (Rs.in Lakhs)
Particulars Ist Year 2nd Year 3rd Year 4th Year 5th Year 6th Year 7th Year 8th Year
C. Administrative expenses :
7. Salary including benefits 6.55 6.55 6.55 6.55 6.55 6.55 6.55 6.55
8. Administrative Overheads 3.50 4.00 4.50 5.00 5.00 5.00 5.00 5.00
Total Administrative Expenses 10.05 10.55 11.05 11.55 11.55 11.55 11.55 11.55
D. Total Expenses B+C 176.98 185.21 189.58 193.94 193.94 193.94 193.94 193.94
F. Priliminary Expenses Written off 1.21 1.21 1.21 1.21 1.21 1.21 1.21 1.21
G. Income Tax and Surcharges 0.00 8.15 19.16 28.50 32.34 35.23 37.41 39.06
H. Net Profit for the year 36.12 52.71 53.82 56.61 52.77 49.88 47.70 46.05
I. Cum Surplus 36.12 88.83 142.65 199.26 252.03 301.91 349.61 395.66
COMPUTATION OF INCOME TAX ANNEXURE - XIV
(Rs. In Lakhs)
Particulars Ist Year 2nd Year 3rd Year 4th Year 5th Year 6th Year 7th Year 8th Year
Profit as per Profitabilithy Statement 37.33 62.08 74.20 86.32 86.32 86.32 86.32 86.32
Add Depreciation under straight line method 41.80 41.80 41.80 41.80 41.80 41.80 41.80 41.80
Less Depreciation under written down value method 105.07 79.37 60.03 45.48 34.52 26.26 20.03 15.32
Less Preliminary Expenses Written off 1.21 1.21 1.21 1.21 1.21 1.21 1.21 1.21
Taxable Profit -27.15 23.30 54.75 81.43 92.39 100.65 106.88 111.59
Income tax 35% 0.00 8.15 19.16 28.50 32.34 35.23 37.41 39.06
CASH FLOW STATEMENT
ANNEXURE XV
(Rs in Lakhs)
Particulars Construction Ist Year 2nd Year 3rd Year 4th Year 5th Year 6th Year 7th Year 8th Year
Period
A. Source Funds :
1. Cash Accurals
(Net Profit + Tax + Interest) 37.33 62.08 74.20 86.32 86.32 86.32 86.32 86.32
Total Sources 460.00 79.13 103.88 116.00 128.12 128.12 128.12 128.12 128.12
CASH FLOW STATEMENT Cond.
(Rs. in lakhs)
Particulars Construction Ist Year 2nd Year 3rd Year 4th Year 5th Year 6th Year 7th Year 8th Year
Period
B. Disposition of Funds :
3. Corpus Fund 60.00 100.00 90.00 95.00 90.00 90.00 85.00 85.00
Total Disposition 460.00 60.00 108.15 109.16 123.50 122.34 125.23 122.41 124.06
C. Net Surplus (A -B) 0.00 19.13 -4.28 6.84 4.62 5.79 2.89 5.71 4.07
D. Closing Balance 0.00 19.13 14.86 21.69 26.31 32.10 34.99 40.71 44.77
ANNEXURE - XVI
PROJECTED BALANCE SHEET (Rs. in lakhs)
Particulars Ist Year 2nd Year 3rd Year 4th Year 5th Year 6th Year 7th Year 8th Year
A. Fixed Assets :
Gross Block 450.29 408.49 366.69 324.89 283.09 241.29 199.49 157.69
Less : Depreciation 41.80 41.80 41.80 41.80 41.80 41.80 41.80 41.80
Net Block A 408.49 366.69 324.89 283.09 241.29 199.49 157.69 115.89
B Current Assets :
. Cash and Bank Surplus 19.13 14.86 21.69 26.31 32.10 34.99 40.71 44.77
Total Current Assets 19.13 14.86 21.69 26.31 32.10 34.99 40.71 44.77
C. Current Liabilities :
Working Capital Loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
D. Net Working Capital (D = B - C) 19.13 14.86 21.69 26.31 32.10 34.99 40.71 44.77
E. Net Operating Assets (E = A + D) 427.62 381.55 346.58 309.40 273.39 234.48 198.40 160.66
F. Corpus Fund 60.00 160.00 250.00 345.00 435.00 525.00 610.00 695.00
PROJECTED BALANCE SHEET Cond.
(Rs. in lakhs)
Particulars Ist Year 2nd Year 3rd Year 4th Year 5th Year 6th Year 7th Year 8th Year
G. Net Tangible Assets (G = E + F) 487.62 541.55 596.58 654.40 708.39 759.48 808.40 855.66
H. Share Holders Fund (H = G) 487.62 541.55 596.58 654.40 708.39 759.48 808.40 855.66
I. Equity Capital 53.00 53.00 53.00 53.00 53.00 53.00 53.00 53.00
J. Grant from Government of India 315.00 315.00 315.00 315.00 315.00 315.00 315.00 315.00
K. Grant from Government of Kerala 92.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
L. Reserves and Surplus 36.12 88.83 142.65 199.26 252.03 301.91 349.61 395.66
N. Less : Preliminary Expenses not written off 8.50 7.28 6.07 4.86 3.64 2.43 1.21 0.00
O. Share holders Fund ( O = M - N) 487.62 449.55 504.58 562.40 616.39 667.48 716.40 763.66
ANNEXURE - XVII
INTERNAL RATE OF RETURN (Rs. in lakhs)
The internal rate of return is the rate of discount which equate the future net cash flow stream (Net benefit flow stream) with initial investment.
Here initial investment is Rs. 460.00 Lakhs and salvage value ignored.
0 -460.00 -460.00
I 77.92 77.92
II 94.51 102.66
III 95.62 114.79
IV 98.41 126.91
V 94.57 126.91
VI 91.68 126.91
VII 89.50 126.91
VIII 87.85 126.91
ANNEXURE XVIII
(Rs. in lakhs)
BREAK EVEN ANALYSIS
(Level of Production Based on 2nd year)
B. Variable Overheads :
120.10
C. Contribution 127.19
D. Fixed Overheads :
Break even analysis implied that at some point in the operations, total revenue equals to total cost.
Basically, break even analysis is concerned with finding the point at which revenue and costs
agree exactly. The break even point is, therefore the volume of output at which neither a