ISHWARI YADAW
KORBA
BRIEF REPORT ON PROJECT COST
ISHWARI YADAW
UTILIZATION OF FUND
FIXED CAPITAL COST 10,00,000.00
10,00,000.00
WORKING CAPITAL COST -
10,00,000.00
MEANS OF FINANCE
BANK LOAN
TERM LOAN FINANCE 9,50,000.00 9,50,000.00
CASH CREDIT -
PROMOTER'S CONTRIBUTION 50,000.00
10,00,000.00
EMPLOYMENT DETAILS
Wages :
No. of Wages Amount in Rs.
Particulars
Worker Per Month (Per Annum)
Skilled labour 1 5000 60,000.00
Unskilled Labour 1 3000 36,000.00
0 0 0 -
0 0 0 -
0 0 0 -
0 0 0 -
0 0 0 -
Total 2 96,000.00
Repairs and Maintenance : Rs. -
Power and Fuel : Rs. -
Other Overhead Expenses : Rs. -
Administrative Expenses :
Salary
Manager 0 0 -
0 0 0 -
0 0 0 -
0 0 -
0 0 -
Total 0 -
Telephone Expenses -
Stationery & Postage -
Advertisement & Publicity -
Workshed Rent -
Other Miscellaneous Expenses 25,000.00
Total 25,000.00
ISHWARI YADAW
KORBA
Projected Performance
Particulars YEAR - 1 YEAR - 2 YEAR - 3 YEAR - 4 YEAR - 5
Turnover( ESTIMATED) 25,65,678.00 27,70,932.24 29,92,606.82 32,32,015.36 34,90,576.59
Material 20,52,542.40 22,16,745.79 23,94,085.46 25,85,612.29 27,92,461.28
Electricity/ water exp 15,250.00 16,775.00 18,452.50 20,297.75 22,327.53
Depreciation 1,67,972.85 1,42,776.92 1,21,360.38 1,03,156.33 87,682.88
Sales tax/service tax( avg 5%) 6,980.00 27,709.32 29,926.07 32,320.15 34,905.77
Transport & conveyance 5,563.00 6,119.30 6,731.23 7,404.35 8,144.79
Total Cost of Production 22,48,308.25 24,10,126.34 25,70,555.64 27,48,790.87 29,45,522.23
Interest on CC Loan - - - - -
Interest on Term Loan 88,062.00 71,920.00 54,087.00 34,388.00 12,625.00
Office Expenses 14,250.00 15,675.00 17,242.50 18,966.75 20,863.43
Salary Exp. 47,560.00 52,316.00 57,547.60 63,302.36 69,632.60
Misc Exp 2,456.00 2,701.60 2,971.76 3,268.94 3,595.83
Less :- Closing Stock - - - - -
Total Costof Sale 24,00,636.25 25,52,738.94 27,02,404.50 28,68,716.92 30,52,239.08
NET CREDIT [A-B] 1,65,041.75 2,18,193.30 2,90,202.32 3,63,298.44 4,38,337.51
Profit before Taxation 1,65,041.75 2,18,193.30 2,90,202.32 3,63,298.44 4,38,337.51
Profit after Taxation 1,65,041.75 2,18,193.30 2,90,202.32 3,63,298.44 4,38,337.51
Bal carried over to Balance Sheet 1,65,041.75 2,18,193.30 2,90,202.32 3,63,298.44 4,38,337.51
ISHWARI YADAW
KORBA
PROJECTED PROFITABILITY STATEMENT
YEARS YEAR - 1 YEAR - 2 YEAR - 3 YEAR - 4 YEAR - 5
INCOME
1 Turnover( ESTIMATED) 25,65,678.00 27,70,932.24 29,92,606.82 32,32,015.36 34,90,576.59
TOTAL (A) 25,65,678.00 27,70,932.24 29,92,606.82 32,32,015.36 34,90,576.59
2 Material & Direct labour 20,52,542.40 22,16,745.79 23,94,085.46 25,85,612.29 27,92,461.28
3 Electricity/ water exp 15,250.00 16,775.00 18,452.50 20,297.75 22,327.53
4 Interest on CC Loan - - - - -
5 Interest on Term Loan 88,062.00 71,920.00 54,087.00 34,388.00 12,625.00
6 Office Expenses 14,250.00 15,675.00 17,242.50 18,966.75 20,863.43
7 Salary Exp. 47,560.00 52,316.00 57,547.60 63,302.36 69,632.60
8 Depreciation 1,67,972.85 1,42,776.92 1,21,360.38 1,03,156.33 87,682.88
9 Misc expenses 2,456.00 2,701.60 2,971.76 3,268.94 3,595.83
10 Sales tax/service tax( avg 5%) 6,980.00 27,709.32 29,926.07 32,320.15 34,905.77
11 Transport & conveyance 5,563.00 6,119.30 6,731.23 7,404.35 8,144.79
12 Stores - - - - -
TOTAL (B) 24,00,636.25 25,52,738.94 27,02,404.50 28,68,716.92 30,52,239.08
NET CREDIT [A-B] 1,65,041.75 2,18,193.30 2,90,202.32 3,63,298.44 4,38,337.51
Opening stock - - - - -
Closing stock - - - - -
Stock adjustment - - - - -
Profit before Taxation 1,65,041.75 2,18,193.30 2,90,202.32 3,63,298.44 4,38,337.51
Withdrawal during the year - - - 2,00,000.00 2,00,000.00
Profit after Taxation 1,65,041.75 2,18,193.30 2,90,202.32 1,63,298.44 2,38,337.51
Bal carried over to Balance Sheet 1,65,041.75 3,83,235.05 6,73,437.37 8,36,735.82 10,75,073.33
ISHWARI YADAW
KORBA
BALANCE SHEET
YEARS YEAR - 1 YEAR - 2 YEAR - 3 YEAR - 4 YEAR - 5
LIABILITIES
Capital 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00
Reseve & Surplus 1,65,041.75 3,83,235.05 6,73,437.37 8,36,735.82 10,75,073.33
CC Loan - - - - -
Term Loan 8,13,846.00 6,61,550.00 4,91,421.00 3,01,593.00 90,002.00
Sundry Creditors 2,65,350.00 2,89,231.50 3,15,262.34 3,43,635.95 3,74,563.18
TOTAL 12,94,237.75 13,84,016.55 15,30,120.71 15,31,964.76 15,89,638.51
ASSETS
Net Fixed Assets (W.D.V.) 9,51,846.15 8,09,069.23 6,87,708.84 5,84,552.52 4,96,869.64
Advance & Deposits 3,02,500.00 3,32,750.00 3,66,025.00 4,02,627.50 4,42,890.25
Net Current Assets (Debt &Others) 52,550.00 57,279.50 62,434.66 68,053.77 74,178.61
Cash & Bank Bal. (12,658.40) 1,84,917.83 4,13,952.21 4,76,730.97 5,75,700.01
TOTAL 12,94,237.75 13,84,016.55 15,30,120.71 15,31,964.76 15,89,638.51
ISHWARI YADAW
KORBA
CALCULATION OF ESTIMATED DEPRECIATION
Fixed Assets & Depreciation Chart
Particulars Rate WDV as on Balance as on Dep. WDV as on
Year Opening Year Ending Claimed Year Ending
Plant & Machinery 15% 11,19,819.00 11,19,819.00 1,67,972.85 9,51,846.15
Furniture & Fixtures 10% - - - -
Shop Equipments 10% - - - -
Land & Building 5% - - - -
Total 11,19,819.00 11,19,819.00 1,67,972.85 9,51,846.15
Particulars Rate WDV as on Balance as on Dep. WDV as on
Year Opening Year Ending Claimed Year Ending
Plant & Machinery 15% 9,51,846.15 9,51,846.15 1,42,776.92 8,09,069.23
Furniture & Fixtures 10% - - - -
Office Equipments 10% - - - -
Land & Building 5% - - - -
Total 9,51,846.15 9,51,846.15 1,42,776.92 8,09,069.23
Particulars Rate WDV as on Balance as on Dep. WDV as on
Year Opening Year Ending Claimed Year Ending
Plant & Machinery 15% 8,09,069.23 8,09,069.23 1,21,360.38 6,87,708.84
Furniture & Fixtures 10% - - - -
Office Equipments 10% - - - -
Land & Building 5% - - - -
Total 8,09,069.23 8,09,069.23 1,21,360.38 6,87,708.84
Particulars Rate WDV as on Balance as on Dep. WDV as on
Year Opening Year Ending Claimed Year Ending
Plant & Machinery 15% 6,87,708.84 6,87,708.84 1,03,156.33 5,84,552.52
Furniture & Fixtures 10% - - - -
Office Equipments 10% - - - -
Land & Building 5% - - - -
Total 6,87,708.84 6,87,708.84 1,03,156.33 5,84,552.52
Particulars Rate WDV as on Balance as on Dep. WDV as on
Year Opening Year Ending Claimed Year Ending
Plant & Machinery 15% 5,84,552.52 5,84,552.52 87,682.88 4,96,869.64
Furniture & Fixtures 10% - - - -
Office Equipments 10% - - - -
Land & Building 5% - - - -
Total 5,84,552.52 5,84,552.52 87,682.88 4,96,869.64
Particulars Rate WDV as on Balance as on Dep. WDV as on
Year Opening Year Ending Claimed Year Ending
Plant & Machinery 15% 4,96,869.64 4,96,869.64 74,530.45 4,22,339.19
Furniture & Fixtures 10% - - - -
Office Equipments 5% - - - -
Land & Building 5% - - - -
Total 4,96,869.64 4,96,869.64 74,530.45 4,22,339.19
Particulars Rate WDV as on Balance as on Dep. WDV as on
Year Opening Year Ending Claimed Year Ending
Plant & Machinery 15% 4,22,339.19 4,22,339.19 63,350.88 3,58,988.31
Furniture & Fixtures 10% - - - -
Office Equipments 10% - - - -
Land & Building 5% - - - -
Total 4,22,339.19 4,22,339.19 63,350.88 3,58,988.31
ISHWARI YADAW
KORBA
PROJECTED CASH FLOW STATEMENT
YEARS YEAR - 1 YEAR - 2 YEAR - 3 YEAR - 4 YEAR - 5
SOURCES
PBIT 2,53,103.75 2,90,113.30 3,44,289.32 1,97,686.44 2,50,962.51
Depreciation 1,67,972.85 1,42,776.92 1,21,360.38 1,03,156.33 87,682.88
Increase in Capital 50,000.00 - - - -
Increase in Cash Credit - - - - -
Increase in term loan 8,13,846.00 (1,52,296.00) (1,70,129.00) (1,89,828.00) (2,11,591.00)
Decrease in Current Assets (52,550.00) (4,729.50) (5,155.16) (5,619.12) (6,124.84)
Decrease in Advance & Deposits (3,02,500.00) (30,250.00) (33,275.00) (36,602.50) (40,262.75)
TOTAL [A] 9,29,872.60 2,45,614.73 2,57,090.55 68,793.15 80,666.80
APPLICATION
Increase in Fixed Assets 11,19,819.00 - - -
Interest on Bank Loan 88,062.00 71,920.00 54,087.00 34,388.00 12,625.00
decrease in Current Laiblity (2,65,350.00) (23,881.50) (26,030.84) (28,373.61) (30,927.24)
TOTAL [B] 9,42,531.00 48,038.50 28,056.17 6,014.39 (18,302.24)
Opening Cash Balance - (12,658.40) 1,84,917.83 4,13,952.21 4,76,730.97
Net Surplus / Deficit [A-B] (12,658.40) 1,97,576.23 2,29,034.39 62,778.76 98,969.03
Closing Cash Balance (12,658.40) 1,84,917.83 4,13,952.21 4,76,730.97 5,75,700.01
- - - - -
ISHWARI YADAW
KORBA
CALCULATION OF INTEREST ON TERM LOAN
YEAR YEAR - 1 YEAR - 2 YEAR - 3 YEAR - 4 YEAR - 5 YEAR - 6 YEAR - 7
CC LOAN INTEREST - - - - - - -
TERM LOAN INTEREST 88,062.00 71,920.00 54,087.00 34,388.00 12,625.00 - -
TOTAL INTEREST 88,062.00 71,920.00 54,087.00 34,388.00 12,625.00 - -
WORKING CAPITAL LOAN
OPENING INSTALLMENT CLOSING
YEAR PRINCIPAL INTEREST
BALANCE PAID BALANCE
1 - 0 0 - -
2 - 0 0 - -
3 - 0 0 - -
4 - 0 0 - -
5 - 0 0 - -
6 - 0 0 - -
7 - 0 0 - -
TERM LOAN
OPENING INSTALLMENT CLOSING
YEAR PRINCIPAL INTEREST
BALANCE PAID BALANCE
1 9,50,000.00 2,24,216.00 1,36,154.00 88,062.00 8,13,846.00
2 8,13,846.00 2,24,216.00 1,52,296.00 71,920.00 6,61,550.00
3 6,61,550.00 2,24,216.00 1,70,129.00 54,087.00 4,91,421.00
4 4,91,421.00 2,24,216.00 1,89,828.00 34,388.00 3,01,593.00
5 3,01,593.00 2,24,216.00 2,11,591.00 12,625.00 90,002.00
6 - - - - -
7 - - - - -
ISHWARI YADAW
KORBA
CALCULATION OF SOME IMPORTANT RATIOS
PARTICULARS YEAR - 1 YEAR - 2 YEAR - 3 YEAR - 4 YEAR - 5
NET PROFIT (PAT) 1,65,041.75 2,18,193.30 2,90,202.32 1,63,298.44 2,38,337.51
INTEREST ON CC LOAN - - - - -
INTEREST ON Term Loan 88,062.00 71,920.00 54,087.00 34,388.00 12,625.00
INCOME TAX - - -
TOTAL (X) (PBIT) 2,53,103.75 2,90,113.30 3,44,289.32 1,97,686.44 2,50,962.51
INTEREST ON CC LOAN - - - - -
INTEREST ON Term Loan 88,062.00 71,920.00 54,087.00 34,388.00 12,625.00
TOTAL (Y) 88,062.00 71,920.00 54,087.00 34,388.00 12,625.00
INTREST SERIVCE COVERAGE 2.87 4.03 6.37 5.75 19.88
RATIO ( X/Y)
NET PROFIT 1,65,041.75 2,18,193.30 2,90,202.32 1,63,298.44 2,38,337.51
SALES 25,65,678.00 27,70,932.24 29,92,606.82 32,32,015.36 34,90,576.59
NET PROFIT/ SALES 0.06 0.08 0.10 0.05 0.07
PBIT 2,53,103.75 2,90,113.30 3,44,289.32 1,97,686.44 2,50,962.51
DEPRECIATION 1,67,972.85 1,42,776.92 1,21,360.38 1,03,156.33 87,682.88
PBDIT 4,21,076.60 4,32,890.23 4,65,649.71 3,00,842.77 3,38,645.39
TOTAL ASSETS 12,94,237.75 13,84,016.55 15,30,120.71 15,31,964.76 15,89,638.51
I.S.C.R. 0.33 0.31 0.30 0.20 0.21
NET SALES (O) 25,65,678.00 27,70,932.24 29,92,606.82 32,32,015.36 34,90,576.59
CC LOAN - - - - -
Term laon 8,13,846.00 6,61,550.00 4,91,421.00 3,01,593.00 90,002.00
TOTAL BANK BORROWING ( P) 8,13,846.00 6,61,550.00 4,91,421.00 3,01,593.00 90,002.00
NET SALES/ BANK BORROWING 3.15 4.19 6.09 10.72 38.78
CURRENT ASSETS 39,891.60 2,42,197.33 4,76,386.87 5,44,784.75 6,49,878.62
CURRENT LAIBLITIES 2,65,350.00 2,89,231.50 3,15,262.34 3,43,635.95 3,74,563.18
CA/CL - CURRENT RATIO 0.15 0.84 1.51 1.59 1.74
DEBT 8,13,846.00 6,61,550.00 4,91,421.00 3,01,593.00 90,002.00
EQUITY 2,15,041.75 4,33,235.05 7,23,437.37 8,86,735.82 11,25,073.33
DEBT/EQUITY - D/E RATIO 3.78 1.53 0.68 0.34 0.08
TOTAL OUTSIDE LAIBLITY 10,79,196.00 9,50,781.50 8,06,683.34 6,45,228.95 4,64,565.18
TOTAL NETWORTH 2,15,041.75 4,33,235.05 7,23,437.37 8,86,735.82 11,25,073.33
TOL/TNW RATIO 5.02 2.19 1.12 0.73 0.41
ISHWARI YADAW
KORBA
CALCULATION OF DSCR
YEARS YEAR - 1 YEAR - 2 YEAR - 3 YEAR - 4 YEAR - 5
A. Net Profit after Tax 1,65,041.75 2,18,193.30 2,90,202.32 1,63,298.44 2,38,337.51
B. Depreciation 1,67,972.85 1,42,776.92 1,21,360.38 1,03,156.33 87,682.88
C. Interest on Working loan - - - - -
D. Interest on Term Loan 88,062.00 71,920.00 54,087.00 34,388.00 12,625.00
TOTAL [X] 4,21,076.60 4,32,890.23 4,65,649.71 3,00,842.77 3,38,645.39
E. Instalment of Term Loan 1,36,154.00 1,52,296.00 1,70,129.00 1,89,828.00 2,11,591.00
F Instalment of Working Capital - - - - -
G Interest on Working loan - - - - -
H Interest on Term Loan 88,062.00 71,920.00 54,087.00 34,388.00 12,625.00
TOTAL [Y] 2,24,216.00 2,24,216.00 2,24,216.00 2,24,216.00 2,24,216.00
DSCR = [X] / [Y] 1.88 1.93 2.08 1.34 1.51
AVERAGE DSCR 1.75
