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ANNEXURE-I

LAND AND BUILDING


( Rs. in lakhs)

A. Land including developments 7.50

B. Technical Civil Work 37.50

Total 45.00

Total A + B = 45.00 Lakhs


ANNEXURE II
PLANT & MACHINERY
Sl. Power Amount
Particulars Required
No. H.P Rs. in lakhs

1 High speed precision lathe straight bed,with center 10 5.00


height minimum250 mm

2 All graded heavy duty precision lathe 10 9.74


(Centre ht 400 mm).

3 Radial drilling machine, Drilling cap. 50 mm dia 4.5 5.00

4 Pillar type drilling machine, Drilling cap.40 mm. 2 1.00

5 Heavy duty vertical milling machine, 1600x300 (1 No) 7.5 8.30

6 Turret milling machine with DRO 250x1200 4 4.50


Model : HF 3.50

7 Surface grinding machine Surface capacity 700 x 1020 15 30.00

8 Surface grinding machine 250 x 500 3 8.50

9 Cylindrical grinding machine with Center height 150 mm 5.5 9.00

10 Air Conditioner split type 1.5 ton capacity –Total 4 Nos 8 1.00

11 Heavy Duty Air Compressor 10 2.25

12 Electrically operated Staker 6.50

13 CAD, CAM Software- Master CAM/Solid 5.00


worked /AutoCAD

14 Gas cutting set with plug cutting equipment 0.35


for straight and angular cutting.

15 EOT Crane –2 Nos. 18 12.00

16 Horizontal Metal Cutting Band Saw-175 mm round 2 0.75

17 EDM Tank Capacity 1750 x 650 5 15.00

18 CNC Wire Cut Machine work piece 5 48.50


size 730 x 500 x 300

19 CNC Heavy Duty Vertical Milling M/c (1600x810x700) 30 71.00

20 CNC Heavy Duty Vertical Milling M/c 1000x 510x610 15 24.50

21 Injection Moulding Machine 730 ton 75 70.40


Capacity 1 No.(Including Chiller, Hopper & Drier)
PLANT & MACHINERY Contd….
Sl. Particulars Power Amount
Required
No. H.P Rs. in lakhs

22 Measuring Instruments & Tools. 25.00

23 Diesel Generator Set 12.50

24 Electrification- 24.50

TOTAL 229.5 400.29

Grand Total 400.29


SUPPORTING EQUIPMENTS ANNEXURE III

Sl. Amount
Particulars
No. Rs. in lakhs

1 Office items and allied items 1.00

2 Office computers 3.00

6 Office automation including soft wares and packages 1.00

TOTAL 5.00
ANNEXURE IV
PRELIMINARY & PRE OPERATIVE EXPENSE
Sl. Particulars Amount
No. Rs. in lakhs

1 Company Registration 0.50

2 Project report preparation 0.50

3 Building design and drawing 0.30

4 Trail production expense 4.94

5 Technical consulting fee 3.00

6 Stationary items 0.47

Total 9.71
UTILITIES ANNEXURE V

Total connected load 229.5 K.W


Power consumption per month 57375 Units
Power consumption per month for lighting purpose 1109.25 Units

Total 58484.25 Units

ELECTRIC POWER CHARGE PER MONTH


Fixed Charges for K.W @ Rs. 250.00 57,375.00
Energy Charges @ Rs. 3.50 204,694.88

Total 262,069.88
Annual Charges 3144838.5

Say Rs. 31.45 Lakhs

Year Capacity Rs. in lakhs


Utilisation
I 65% 22.85
II 75% 25.31
III 80% 26.54
IV 85% 27.76
V 85% 27.76
VI 85% 27.76
VII 85% 27.76
VIII 85% 27.76
0
ANNEXURE VI

MAN POWER REQUIRMENTS IN ONE SHIFT OPERATION

Sl. Designation Number Rate Salary


No. (Rs./Month)
A. ADMINISTRATION :
General Manager 1 30,000.00 30,000.00
Accountant 2 4,000.00 8,000.00
Office Staff 3 2,500.00 7,500.00
6 45,500.00
B. PRODUCTION :
Design Engineer 2 15,000.00 30,000.00
Machine Operator 30 7,000.00 210,000.00
Tool Maker 5 15,000.00 75,000.00
Maintenance Staff 3 7,000.00 21,000.00
Skilled Workers 5 5,500.00 27,500.00
Unskilled Workers 6 3,000.00 18,000.00
51 381,500.00
Total salary Rs. 427,000.00
Benefits 15% Rs. 64,050.00
GRAND TOTAL Rs. 491,050.00

Total Annual Salary Expenses 58.93 Lakhs

Year Capacity Utilisation Rs. in lakhs

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

Sl.No. Particulars Amount Rs in


Lakhs
1 Cutting Tools 6.25
2 Welding Rods 2.50
3 Grinding Wheels 0.52
4 Drilling Tools 0.65
5 Grease and Lubricants 1.50
6 Coolant 0.50
7 Belts 1.00
8 Diesel 2.80
9 Hardware Items 30.00
10 Cutting Gas 2.00
11 Spare Parts 5.00
Total 52.72

Year Capacity Amount


Utilisation Rs. in lakhs
I 65% 34.27
II 75% 39.54
III 80% 42.18
IV 85% 44.81
V 85% 44.81
VI 85% 44.81
VII 85% 44.81
VIII 85% 44.81
ANNEXURE VIII
(Rs. In Lahks)

A. ANNUAL REPAIR AND MAINTENANCE EXPENSES :

Maintenance and repair of building @ 2% Rs. 0.75


Maintenance and repair of plant and
machineries @ 3% Rs. 12.01

Total Rs. 12.76

B. OTHER EXPENSES :

Printing and Stationery L.S. Rs. 0.50


Packing and Forwarding L.S. Rs. 0.45
Insurance Charges Rs. 1.33
Miscellaneous Expenses Rs. 0.60

Total Rs. 2.88

Total = A + B = 15.64 Lakhs


PHASED REVENUE PROGRAMME ANNEXURE IX
Year Item Qty Capacity Production Rate
Utilisation Qty in lakhs. Rs. Ps.
I Service Charge from 5200 Hours 3380 Hours 200.00
High speed precision lathe straight bed,with center
height minimum250 mm
Service Charge from 2500 Hours 1625 Hours 250.00
All graded heavy duty precision lathe
Service Charge from 3500 Hours 2275 Hours 150.00
Radial drilling machine, Drilling cap. 50 mm dia
Service Charge from 5000 Hours 3250 Hours 150.00
Pillar type drilling machine, Drilling cap.40 mm.
Service Charge from 4000 Hours 65% 2600 Hours 300.00
Heavy duty vertical milling machine, 1600x300 (1 No)
Service Charge from 4000 Hours 2600 Hours 300.00
Turret milling machine with DRO 250x1200
Service Charge from 4500 Hours 2925 Hours 350.00
Surface grinding machine Surface capacity 700 x 1020
Service Charge from 3500 Hours 2275 Hours 200.00
Surface grinding machine 250 x 500
Service Charge from 3000 Hours 1950 Hours 350.00
Cylindrical grinding machine with Center height 150 mm
Service Charge from 3000 Hours 1950 Hours 250.00
Horizontal Metal Cutting Band Saw-175 mm round
Service Charge from 3500 Hours 2275 Hours 350.00
EDM Tank Capacity 1750 x 650
Service Charge from 3000 Hours 1950 Hours 1500.00
CNC Wire Cut Machine work piece
Service Charge from 3000 Hours 1950 Hours 2200.00
CNC Heavy Duty Vertical Milling M/c (1600x810x700)
Service Charge from 4200 Hours 2730 Hours 1200.00
CNC Heavy Duty Vertical Milling M/c 1000x 510x610
Service Charge fromDesign Software 3000 Hours 1950 Hours 264.00
Service Charge from Injection moulding machine 4500 Hours 2925 Hours 1200.00
Total
Year Item Qty Capacity Production Rate
Utilisation Qty in lakhs. Rs. Ps.

II Service Charge from 5200 Hours 3900 Hours 200.00


High speed precision lathe straight bed,with center
height minimum250 mm
Service Charge from 2500 Hours 1875 Hours 250.00
All graded heavy duty precision lathe
Service Charge from 3500 Hours 2625 Hours 150.00
Radial drilling machine, Drilling cap. 50 mm dia
Service Charge from 5000 Hours 3750 Hours 150.00
Pillar type drilling machine, Drilling cap.40 mm.
Service Charge from 4000 Hours 3000 Hours 300.00
Heavy duty vertical milling machine, 1600x300 (1 No)
Service Charge from 4000 Hours 75% 3000 Hours 300.00
Turret milling machine with DRO 250x1200
Service Charge from 4500 Hours 3375 Hours 350.00
Surface grinding machine Surface capacity 700 x 1020
Service Charge from 3500 Hours 2625 Hours 200.00
Surface grinding machine 250 x 500
Service Charge from 3000 Hours 2250 Hours 350.00
Cylindrical grinding machine with Center height 150 mm
Service Charge from 3000 Hours 2250 Hours 250.00
Horizontal Metal Cutting Band Saw-175 mm round
Service Charge from 3500 Hours 2625 Hours 350.00
EDM Tank Capacity 1750 x 650
Service Charge from 3000 Hours 2250 Hours 1500.00
CNC Wire Cut Machine work piece
Service Charge from 3000 Hours 2250 Hours 2200.00
CNC Heavy Duty Vertical Milling M/c (1600x810x700)
Service Charge from 4200 Hours 3150 Hours 1200.00
CNC Heavy Duty Vertical Milling M/c 1000x 510x610
Service Charge fromDesign Software 3000 Hours 2250 Hours 264.00
Service Charge from Injection moulding machine 4500 Hours 3375 Hours 1200.00

Total
Year Item Qty Capacity Production Rate
Utilisation Qty in lakhs. Rs. Ps.

III Service Charge from 5200 Hours 4160 Hours 200.00


High speed precision lathe straight bed,with center
height minimum250 mm
Service Charge from 2500 Hours 2000 Hours 250.00
All graded heavy duty precision lathe
Service Charge from 3500 Hours 2800 Hours 150.00
Radial drilling machine, Drilling cap. 50 mm dia
Service Charge from 5000 Hours 4000 Hours 150.00
Pillar type drilling machine, Drilling cap.40 mm.
Service Charge from 4000 Hours 3200 Hours 300.00
Heavy duty vertical milling machine, 1600x300 (1 No)
Service Charge from 4000 Hours 80% 3200 Hours 300.00
Turret milling machine with DRO 250x1200
Service Charge from 4500 Hours 3600 Hours 350.00
Surface grinding machine Surface capacity 700 x 1020
Service Charge from 3500 Hours 2800 Hours 200.00
Surface grinding machine 250 x 500
Service Charge from 3000 Hours 2400 Hours 350.00
Cylindrical grinding machine with Center height 150 mm
Service Charge from 3000 Hours 2400 Hours 250.00
Horizontal Metal Cutting Band Saw-175 mm round
Service Charge from 3500 Hours 2800 Hours 350.00
EDM Tank Capacity 1750 x 650
Service Charge from 3000 Hours 2400 Hours 1500.00
CNC Wire Cut Machine work piece
Service Charge from 3000 Hours 2400 Hours 2200.00
CNC Heavy Duty Vertical Milling M/c (1600x810x700)
Service Charge from 4200 Hours 3360 Hours 1200.00
CNC Heavy Duty Vertical Milling M/c 1000x 510x610
Service Charge fromDesign Software 3000 Hours 2400 Hours 264.00
Service Charge from Injection moulding machine 4500 Hours 3600 Hours 1200.00

Total
Year Item Qty Capacity Production Rate
Utilisation Qty in lakhs. Rs. Ps.

IV Service Charge from 5200 Hours 4420 Hours 200.00


High speed precision lathe straight bed,with center
height minimum250 mm
Service Charge from 2500 Hours 2125 Hours 250.00
All graded heavy duty precision lathe
Service Charge from 3500 Hours 2975 Hours 150.00
Radial drilling machine, Drilling cap. 50 mm dia
Service Charge from 5000 Hours 4250 Hours 150.00
Pillar type drilling machine, Drilling cap.40 mm. 85%
Service Charge from 4000 Hours 3400 Hours 300.00
Heavy duty vertical milling machine, 1600x300 (1 No)
Service Charge from 4000 Hours 3400 Hours 300.00
Turret milling machine with DRO 250x1200
Service Charge from 4500 Hours 3825 Hours 350.00
Surface grinding machine Surface capacity 700 x 1020
Service Charge from 3500 Hours 2975 Hours 200.00
Surface grinding machine 250 x 500
Service Charge from 3000 Hours 2550 Hours 350.00
Cylindrical grinding machine with Center height 150 mm
Service Charge from 3000 Hours 2550 Hours 250.00
Horizontal Metal Cutting Band Saw-175 mm round
Service Charge from 3500 Hours 2975 Hours 350.00
EDM Tank Capacity 1750 x 650
Service Charge from 3000 Hours 2550 Hours 1500.00
CNC Wire Cut Machine work piece
Service Charge from 3000 Hours 2550 Hours 2200.00
CNC Heavy Duty Vertical Milling M/c (1600x810x700)
Service Charge from 4200 Hours 3570 Hours 1200.00
CNC Heavy Duty Vertical Milling M/c 1000x 510x610
Service Charge fromDesign Software 3000 Hours 2550 Hours 264.00
Service Charge from Injection moulding machine 4500 Hours 3825 Hours 1200.00

Total
Year Item Qty Capacity Production Rate
Utilisation Qty in lakhs. Rs. Ps.

V Service Charge from 5200 Hours 4420 Hours 200.00


High speed precision lathe straight bed,with center
height minimum250 mm
Service Charge from 2500 Hours 2125 Hours 250.00
All graded heavy duty precision lathe
Service Charge from 3500 Hours 2975 Hours 150.00
Radial drilling machine, Drilling cap. 50 mm dia
Service Charge from 5000 Hours 4250 Hours 150.00
Pillar type drilling machine, Drilling cap.40 mm.
Service Charge from 4000 Hours 3400 Hours 300.00
Heavy duty vertical milling machine, 1600x300 (1 No)
Service Charge from 4000 Hours 80% 3400 Hours 300.00
Turret milling machine with DRO 250x1200
Service Charge from 4500 Hours 3825 Hours 350.00
Surface grinding machine Surface capacity 700 x 1020
Service Charge from 3500 Hours 2975 Hours 200.00
Surface grinding machine 250 x 500
Service Charge from 3000 Hours 2550 Hours 350.00
Cylindrical grinding machine with Center height 150 mm
Service Charge from 3000 Hours 2550 Hours 250.00
Horizontal Metal Cutting Band Saw-175 mm round
Service Charge from 3500 Hours 2975 Hours 350.00
EDM Tank Capacity 1750 x 650
Service Charge from 3000 Hours 2550 Hours 1500.00
CNC Wire Cut Machine work piece
Service Charge from 3000 Hours 2550 Hours 2200.00
CNC Heavy Duty Vertical Milling M/c (1600x810x700)
Service Charge from 4200 Hours 3570 Hours 1200.00
CNC Heavy Duty Vertical Milling M/c 1000x 510x610
Service Charge fromDesign Software 3000 Hours 2550 Hours 264.00
Service Charge from Injection moulding machine 4500 Hours 3825 Hours 1200.00

Total
Year Item Qty Capacity Production Rate
Utilisation Qty in lakhs. Rs. Ps.

VI Service Charge from 5200 Hours 4420 Hours 200.00


High speed precision lathe straight bed,with center
height minimum250 mm
Service Charge from 2500 Hours 2125 Hours 250.00
All graded heavy duty precision lathe
Service Charge from 3500 Hours 2975 Hours 150.00
Radial drilling machine, Drilling cap. 50 mm dia
Service Charge from 5000 Hours 4250 Hours 150.00
Pillar type drilling machine, Drilling cap.40 mm.
Service Charge from 4000 Hours 3400 Hours 300.00
Heavy duty vertical milling machine, 1600x300 (1 No) 80%
Service Charge from 4000 Hours 3400 Hours 300.00
Turret milling machine with DRO 250x1200
Service Charge from 4500 Hours 3825 Hours 350.00
Surface grinding machine Surface capacity 700 x 1020
Service Charge from 3500 Hours 2975 Hours 200.00
Surface grinding machine 250 x 500
Service Charge from 3000 Hours 2550 Hours 350.00
Cylindrical grinding machine with Center height 150 mm
Service Charge from 3000 Hours 2550 Hours 250.00
Horizontal Metal Cutting Band Saw-175 mm round
Service Charge from 3500 Hours 2975 Hours 350.00
EDM Tank Capacity 1750 x 650
Service Charge from 3000 Hours 2550 Hours 1500.00
CNC Wire Cut Machine work piece
Service Charge from 3000 Hours 2550 Hours 2200.00
CNC Heavy Duty Vertical Milling M/c (1600x810x700)
Service Charge from 4200 Hours 3570 Hours 1200.00
CNC Heavy Duty Vertical Milling M/c 1000x 510x610
Service Charge fromDesign Software 3000 Hours 2550 Hours 264.00
Service Charge from Injection moulding machine 4500 Hours 3825 Hours 1200.00

Total
Year Item Qty Capacity Production Rate
Utilisation Qty in lakhs. Rs. Ps.

VII Service Charge from 5200 Hours 4420 Hours 200.00


High speed precision lathe straight bed,with center
height minimum250 mm
Service Charge from 2500 Hours 2125 Hours 250.00
All graded heavy duty precision lathe
Service Charge from 3500 Hours 2975 Hours 150.00
Radial drilling machine, Drilling cap. 50 mm dia
Service Charge from 5000 Hours 4250 Hours 150.00
Pillar type drilling machine, Drilling cap.40 mm.
Service Charge from 4000 Hours 3400 Hours 300.00
Heavy duty vertical milling machine, 1600x300 (1 No)
Service Charge from 4000 Hours 3400 Hours 300.00
Turret milling machine with DRO 250x1200
Service Charge from 4500 Hours 3825 Hours 350.00
Surface grinding machine Surface capacity 700 x 1020
Service Charge from 3500 Hours 2975 Hours 200.00
Surface grinding machine 250 x 500
Service Charge from 3000 Hours 2550 Hours 350.00
Cylindrical grinding machine with Center height 150 mm
Service Charge from 3000 Hours 2550 Hours 250.00
Horizontal Metal Cutting Band Saw-175 mm round
Service Charge from 3500 Hours 2975 Hours 350.00
EDM Tank Capacity 1750 x 650
Service Charge from 3000 Hours 2550 Hours 1500.00
CNC Wire Cut Machine work piece
Service Charge from 3000 Hours 2550 Hours 2200.00
CNC Heavy Duty Vertical Milling M/c (1600x810x700)
Service Charge from 4200 Hours 3570 Hours 1200.00
CNC Heavy Duty Vertical Milling M/c 1000x 510x610
Service Charge fromDesign Software 3000 Hours 2550 Hours 264.00
Service Charge from Injection moulding machine 4500 Hours 3825 Hours 1200.00

Total
Year Item Qty Capacity Production Rate
Utilisation Qty in lakhs. Rs. Ps.

VIII Service Charge from 5200 Hours 4420 Hours 200.00


High speed precision lathe straight bed,with center
height minimum250 mm
Service Charge from 2500 Hours 2125 Hours 250.00
All graded heavy duty precision lathe
Service Charge from 3500 Hours 2975 Hours 150.00
Radial drilling machine, Drilling cap. 50 mm dia
Service Charge from 5000 Hours 4250 Hours 150.00
Pillar type drilling machine, Drilling cap.40 mm.
Service Charge from 4000 Hours 3400 Hours 300.00
Heavy duty vertical milling machine, 1600x300 (1 No)
Service Charge from 4000 Hours 3400 Hours 300.00
Turret milling machine with DRO 250x1200
Service Charge from 4500 Hours 3825 Hours 350.00
Surface grinding machine Surface capacity 700 x 1020
Service Charge from 3500 Hours 2975 Hours 200.00
Surface grinding machine 250 x 500
Service Charge from 3000 Hours 2550 Hours 350.00
Cylindrical grinding machine with Center height 150 mm
Service Charge from 3000 Hours 2550 Hours 250.00
Horizontal Metal Cutting Band Saw-175 mm round
Service Charge from 3500 Hours 2975 Hours 350.00
EDM Tank Capacity 1750 x 650
Service Charge from 3000 Hours 2550 Hours 1500.00
CNC Wire Cut Machine work piece
Service Charge from 3000 Hours 2550 Hours 2200.00
CNC Heavy Duty Vertical Milling M/c (1600x810x700)
Service Charge from 4200 Hours 3570 Hours 1200.00
CNC Heavy Duty Vertical Milling M/c 1000x 510x610
Service Charge fromDesign Software 3000 Hours 2550 Hours 264.00
Service Charge from Injection moulding machine 4500 Hours 3825 Hours 1200.00

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

Land (Inclusive of Developments) 7.50

Technical Civil Work 37.50

Machinery and Equipments 400.29

Supporting Equipments 5.00

Preliminary And Pre-operative Expenses 9.71

Total 460.00

Total Project Cost Rs. 460.00 Lakhs

SOURCES : TOTAL

Contribution from consortium 53.00

Grant from DCSSI under small industries cluster 315.00


development programme for setting common facility centre

Grant from Govt of Kerala 92.00

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

Land 7.50 7.50 7.50 7.50 7.50 7.50 7.50 7.50

Building and Civilwork:

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

Machinery and Equipments


Including Supporting Equipments

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

DEPRECIATION ON WRITTEN DOWN VALUE METHOD (Rs.in Lakhs)

Particulars Ist Year 2nd Year 3rd Year 4th Year 5th Year 6th Year 7th Year 8th Year

Land 7.50 7.50 7.50 7.50 7.50 7.50 7.50 7.50

Building and Civilwork:

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

Machinery and Equipments


Including Supporting Equipments

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

6. Depreciation 41.80 41.80 41.80 41.80 41.80 41.80 41.80 41.80

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

E. Profit A - D 37.33 62.08 74.20 86.32 86.32 86.32 86.32 86.32

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

2. Increase in capital of consortium 53.00

3. Depreciation 41.80 41.80 41.80 41.80 41.80 41.80 41.80 41.80

4. Grant from Govt. of India 315.00

5. Grant from Govt. of Kerala 92.00

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 :

1. Preliminary and Pre-operative Expenses 9.71

2. Increase in fixed assets 450.29

3. Corpus Fund 60.00 100.00 90.00 95.00 90.00 90.00 85.00 85.00

4. Taxation 0.00 8.15 19.16 28.50 32.34 35.23 37.41 39.06

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

M. Total ( M =I + J + K + L) 496.12 456.83 510.65 567.26 620.03 669.91 717.61 763.66

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.

I.R.R after tax. = 11% I.R.R before tax. = 17%

Year Cash Flows Cash Flows


After tax Before tax

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)

A. Sales value 247.29

B. Variable Overheads :

### Power 25.31

### Direct labour and wages 52.37

### Other manufacturing expenses 2.88

### Consumable Stores 39.54

120.10

C. Contribution 127.19

D. Fixed Overheads :

### Salary 6.55

### Repair and Maintenance 12.76

### Administrative Overhead 4.00

Total cash fixed overheads 23.31

E. Non-cash fixed Overheads :

### Depreciation 41.80

### Preliminary and pre-operatives expenses written off 1.21

Total fixed overheads 66.32


Revenue and cost can be studied by directing attention to total revenue and cost.

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

profit is made nor a loss is incurred.

The break even analysis can be carried out algebracially or graphically.

Here we are adopting algebraic method.

A. BREAK EVEN POINT 39.11% of installed capacity

BREAK EVEN SALES Rs. 128.95 Lakhs

B CASH BREAK EVEN POINT 13.75% of installed capacity

CASH BREAK EVEN SALES Rs. 45.32 Lakhs


ANNEXURE XX
(Rs. In Lakhs)
PAY BACK PERIOD
Pay back period is the period at which the net inflow equals net outflow

Year Cash flows P.V. Factor Present Value Cumulative


at K=10% at K= 10% Cash Flows

0 -460.00 1 -460.00 -460.00


I 77.92 0.909 70.83 -389.17
II 94.51 0.826 78.07 -311.11
III 95.62 0.751 71.81 -239.29
IV 98.41 0.683 67.21 -172.08
V 94.57 0.621 58.73 -113.35
VI 91.68 0.564 51.71 -61.64
VII 89.50 0.513 45.91 -15.73
VIII 87.85 0.467 41.03 25.30

Pay back period of the project 7Years 9 months


-4.601135

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