PRODUCTION CAPACITY SCHEDULEYEAR 1 2 3 INSTALLED CAPACITY 100% 350000 100% 350000 100% 350000 UTILIZED CAPACITY 70% 80% 85% UTS. PRODUCED 245000 280000 297500 Rate Kg. 60 60 60

DETAILS OF LAND AND BUILDING

NO. 1. 2.

PARTICULARLAND BUILDING

AREA2300sqmts 7500sqmts

RATE650 300

TOTAL14,95,000 22,50,000

TOTAL

37,45,00 0

DETAILS OF PLANT AND MACHINERY NO.1. 2. 3. 4. 5.

PARTICULARSDYING MACHINE CUTTING MACHINE PACKING MACHINE PRESS MACHNE GRIDING MACHINE

QTY1 1 1 1 1

AMOUNT2,20,000 1,80,000 1,00,000 3,00,000 2,00,000

TOTAL OTHER FIXED ASSETS

10,00,000

Preliminary and pre operative expense Rs.1,50,000

N O1. 2. 3. 4.

PARTICULARDelivery Van Furniture Electric Fitting Computer TOTAL

QTY1 1 1 1

AMOUNT4,00,000 1,00,000 2,00,000 50,000 7,50,000

TOTAL FIXED ASSETS N O1 2 3 4

PARTICULARLAND AND BUILDING PLANT AND MACHINERY OTHER FIXED ASSETS PRELIMINARY AND PRE-OPERATIVE EXPS. TOTAL

AMOUN T37,45,000 10,00,000 7,50,000 1,50,000 56,45,000

RAW MATERIAL REQUIREMENTS

NO PARTICULA

RATE/ KG QTY

PER DAY AMT 25,200 33000 120 60 1500

PER MONTH

PER ANNUM

RS

QTY 42000 45000 1800 360 3000

AMT 75600 0 99000 0 10800 0 1800 45000

QTY 5,040 00 5400 00 2160 0 4320 3600 0

AMT 90720 00 11880 000 12960 00 21600 54000 0

1 2 3 4 5 6

TIKI MOTI COLOURS THRAD STONE PACKING TOTAL

18 22 60 5 15 5

1400 1500 2 12 100

UTILITIES

N O 1 2 3

PARTICULAR ELECTRICITY WATER FUEL TOTAL

QTY 3000KWH

RATE 10

MONTHL Y 30,000 15,000 9,000 54,000

ANNUALL Y 3,60,000 1,80,000 1,08,000 6,48,000

MAN POWER REMQUIREMENTS

NO 1 2

DESIGNATION MANAGER ACCOUNTANT

TOP LEVEL NO. OF EMPLOYEES 1 1

MONTHLY SALARY 6,000 4,500 10,500

YEARLY SALARY 72,000 54,000 1,26,000

TOTAL

NO. 1 2

DESIGNATION CLERK SUPERVISOR TOTAL

MIDDLE LEVEL NO. OF EMPLOYEE 1 2

MONTHLY SALARY 3,000 6,000 9,000

YEARLY SALARY 36,000 72,000 1,08,000

LOWER LEVELNO 1 2 DESIGNATION SKILLED UNSKILLED TOTAL NO.OF EMPLOYEE 4 5 MONTHLY SALARY 8,000 7,500 15,500 YEARLY SALARY 96,000 90,000 1,80,000

LEVELS OF MANAGEMENTNO PARTICULARS MONTHLY SALARY YEARLY SALARY

1 2 3

TOP LEVEL MIDDLE LEVEL LOWER LEVEL TOTAL ADD PERQUISITES@15%

TOTAL SALARY

10,500 9,000 15,500 35,000 5,250 40,250

1,26,000 1,08,000 1,86,000 4,20,000 63,000 4,83,000

OTHER CONTINGENT EXPENSES

NO1 2 3 4 5 6 7

PARTICULARSREPAIRS & MAINTENANCE LEGAL EXPENSES MISCELLANEOUS EXPENSES PRINTING EXPENSES TELEPHONE EXPENSES ADVERTISEMENT & SELLING EXPENSES POSTAGE & STATIONARY

AMOUNT PER MONTH6,000 4,000 4,000 8,000 2,500 6,000 750 31,250

AMOUNT PER YEAR72,000 48,000 48,000 96,000 30,000 72,000 9,000 3,75,000

TOTAL

TOTAL WORKING CAPACITY

NO1 2 3 4

PARTICULARSRAW-MATERILS UTILITIES WAGES & SALARY CONTINGENT EXPENCES TOTAL

AMOUNT AMOUNT PER MONTH PER ANNUM9,59,500 54,000 40,250 31,250 10,85,000 1,15,14,000 6,48,000 4,83,000 3,75,000 1,302,0000

TOTAL COST OF PROJECTNO 1 2 PARTICULARS TOTAL FIXED CAPITAL TOTAL WORKING CAPITAL TOTAL AMOUNT 56,45,000 10,85,000 67,30,000

SOURCES OF FUND

NO 1 2

PARTICUALR OWNER CAPITAL SHAH BHUMI Y (50%) SHAH RUCHITA Y(50%) BORROWED CAPITAL(SBI) TOTAL

PERCENTAGE 60% 40%

AMOUNT 26,72,000 40,38,000 67,30,000

INTERESTNO 1 2 PARTICULARS OWNED BORROWED LOAN (SBS) TOTAL PERCENTAGE 8% 11% AMOUNT 2,15,360 4,44,180 6,59,540

DEPRECIATION

NO 1 2 3 4 5

PARTICULARS BUILDING

VALUE 22,50,000

RATE 10% 25% 40% 15% 15%

1STYEERA 2,25,000 2,50,000 20,000 15,000 60,000 5,70,000

2ND YEAR

3RD YEAR

2,02,500 1,82,250 1,87,500 1,40,625 12,000 720O 12,750 10,838 51,000 43,350 4,65,750 3,84,263

PLANRT & 10,00,000 MACHINERY COMPUTER 50,000 FIRNITURE 1,00,000 VEHICLE 4,00,000 TOTAL

ANNUAL COST OF PRODUCTION NO1 2 3 4 5 6 7

PARTICULARSRAW-MATERIALS WAGES & SALARY OTHER EXPENSES UTILITIES DEPRECIATION INTEREST ON CAPITAL(OWNED) INTEREST ON CAPITAL(BORROWED) TOTAL

AMOUNT1,15,14,000 4,83,000 3,75,000 6,48,000 5,70,000 2,15,360 4,44,180 1,42,49,540

SALES FORCAST

Yea r 1st 2nd 3rd 4th 5th

Utilized capacity 70% 80% 85% 90% 95%

Productio n 2,45,000 2,80,000 2,97,500 3,15,000 3,32,500

Sales

Selling price

Amount

2,45,000 2,80,000 2,97,500 3,15,000 3,32,500

60 60 65 65 70

1,47,00,00 0 1,68,00,00 0 1,93,37,50 0 2,04,75,00 0 2,32,75,00 0

COST PER UNIT Fixed cost No1 2 3 4 5

ParticularStaff & Labour (60%) Other Contingent Expenses(60%) Depreciation Interest on capital Preliminary Expenses W/O

Amount2,89,800 2,25,000 5,70,000 6,59,540 50,000

TotalFCPU = Total Fixed cost

11,34,800

Uts.Sold = 11,34,800 2,445,000 = Rs.4.63

Variable costPARTICULAR Raw Material Other Contingent Exp(40%) Utilities Staff & Labour TOTAL Year - 1 Year - 2 Year - 3 11514000 13158000 13980370 150000 171428 182142 648000 740571 786856 193200 220800 234600 12505200 14290799 15183968

V.C.P.U. = Total Variable Cost Units. Sold 1-Year = 12505200 245000 = Rs. 51.04 2-Year = 14290799 280000 = Rs. 51.04 3-Year = 15183968 297500 = Rs.51.04

BREAK EVEN ANALYSES

YEAR-1 Particulars Sales (Less)Variable cost Contribution Fixed cost Amt(Uts.) 60 51.04 8.96 4.63 Amt(Rs) 1,47,00,000 1,25,05,200 21,94,800 11,34,800

YEAR-2 Particulars Sales (Less)Variable cost Contribution Fixed cost Amt(Uts.) 60 51.04 10.24 4.63 Amt(Rs) 1,68,00,000 1,42,90,799 25,09,201 11,34,800

YEAR-3 Particulars Sales (Less)Variable cost Contribution Fixed cost Amt(Uts.) 65 51.04 10.88 4.63 Amt(Rs) 1,93,37,500 1,51,83,968 41,53,532 11,34,800

1 yearPV Ratio = Contribution x 100 Sales

= 21,94,800 x 100 1,47,00,000

=14.93%

1.BEP(in Uts.) = Fixed Cost Contribution per unit = 11,34,800 8.96 2.BEP(in Rs.) = Fixed Cost x 100 PV Ratio = 11,34,800 x 100 14.93 = 76,00,804Rs. = 1,26,552 Uts

3.BEP(in%) = Fixed Cost x utilized capacity Contribution = 11,34,800 x 70 21,94,800 = 36.19%

2 yearPV Ratio = Contribution x 100 Sales

= 25,09,201 x 100 1,68,00,000

=14.93%

1.BEP(in Uts.) = Fixed Cost Contribution per unit = 11,34,800 10.24 = 1,10,820 Uts

2.BEP(in Rs.) = Fixed Cost x 100 PV Ratio = 11,34,800 x 100 14.93 = 76,00,804Rs.

3.BEP(in%) = Fixed Cost x utilized capacity Contribution = 11,34,800 x 80 21,94,800 = 36.19%

3 yearPV Ratio = Contribution x 100 Sales

= 41,53,532 x 100 1,93,37,500

=21.48%

1.BEP(in Uts.) = Fixed Cost Contribution per unit = 11,34,800 10.88 2.BEP(in Rs.) = Fixed Cost x 100 PV Ratio = 11,34,800 x 100 21.48 = 52,83,054 Rs. = 1,04,301 Uts

3.BEP(in%) = Fixed Cost x utilized capacity Contribution = 11,34,800 x 80 41,53,532 = 21.86%

TERM LOAN REPAYMENT

No Particulars

1st Year

2nd Year

3rd Year

4th Year

5th Year

Opening Balance of Loan

40,38,00 0 8,07,600

32,30,40 0 8,07,600

24,22,80 0 8,07,600

16,15,20 0 8,07,600

8,07,60 0 8,07,60 0 88,836

A . B .

Payment of Principle Amount Payment of Interest @ 11% Total Installment (A+B)

4,44,180

3,55,344

2,66,508

1,77,672

12,51,78 0

11,62,94 4

10,74,10 8

9,85,272

8,96,43 6

PROFITABILITY

ParticularSalesLess:Cost of Production

Amount1,47,00,0001,35,40,000

EBITLess:Interest on Bank Loan

10,60,0004,44,180

EBTLess:Tax @35%

6,15,8202,15,537

NET PROFIT

4,00,283

RATION ANALYSIS

Rate of Investment:ROI = EBIT *100 Project Fund

= 10,60,000 *100 67,30,000

= 15.75%

Net Profit Ratio:-

NPR = Net Profit *100 Sales

= 4,00,283 * 100 1,47,00,000

= 2.72%

Gross Profit Ratio:-

GPR = Gross Profit * 100 Sales

= 2,35,200 * 100 1,47,00,000

= 16%

Fixed Assets Turnover Ratio:FATR = Fixed Assers * 100 Sales

= 56,45,000 * 100 1,47,00,000

= 38.40%

Cost Of Capital:-

COC = Total Interest * 100 Total Cost of Project Particulars Ownership Borrowed Ratio 40% 60% Total Interest Rate 8*3 11*2 24 22 46

= 46 * 2% 9

=5

COST SHEET OF THE FIRM FOR THE YEAR OF 2007-08

Particulars Opening Stock of Raw-Materials (ADD) Purchase of Raw-Materials (LESS)Closing Stock of Raw-Materials COST OF MATERIALS (ADD) Direct Wages Direct Expenses PRIME COST (ADD) FACTORY OVERHEAD Salary to Employees Repairs & Maintenance Depreciation on Plant & Machine Depreciation on Building FACTORY COST

Amount -----1,15,14,00 0 --------

Amount -------

Amount -------

-------1,15,14,000

---------46.99

1,86,000 6,48,000 8,34,000 1,23,48,00 0 3.40 50.40

82,800 72,000 2,50,000 2,25,000 6,29,8000 1,29,77,80 0 2.57 52.97

(ADD)Administrativ e Overheads Interest on Ownership Salary Telephone Postage and Stationary Legal Expenses Miscellaneous Expenses Depreciation on Computer Depreciation on Building Printing ADMINISTRATIVE COST (ADD)Opening Stock of Finished Goods (LESS)Closing Stock of Finished Goods COST OF PRODUCTION OF GOODS SOLD (ADD)Selling and Distriution Overheads Advertising Expenses Depreciation on Delivery of GHRCHOLA COST OF SALES SALE OF FINISHED GOODS NET PROFIT 72,000 60,000 1,32,000 0.53 ----------------2,15,360 2,14,200 30,000 9000 48,000 48,000 20,000 15,000 96,000 6,95,560 1,36,73,360 --------------1,36,73,360 2.83 55.80 ------55.80

1,38,05,360 1,47,00,000 8,94,640

56.34 60 3.65

OPERATING STATEMENT FOR THE YEAR OF 2007-08Sales (LESS) Cost of Operation Raw Materials Direct Wages 1,15,14,0 00 (A) 1,47,00,0 00

Skilled Unskilled

96,000 90,000 1,86,000

Direct Expense Utilities (ADD) Opening Stock of Raw Material Opening Stock of Finish Goods (LESS) Closing stock of Raw Material Closing stock of Raw Material TOTAL COST OF OPERATION (B) GROSS PROFIT(A-B) INDIRECT EXPENSES Total Factory Cost Total Office & Administrative Cost Total Selling & Distribution Cost Preliminary Expenses EBIT=(GP-total Indirect Expense) (LESS) Interest on Borrowed Loan EBT (LESS) Tax @ 35% 6,29,800 4,80,200 1,32,000 50,000 12,92,00 0 10,60,00 0 4,44,180 6,15,820 2,15,537 6,48,000 ------------------------------------------------1,23,48,0 00 23,52,00 0 1,23,48,0 00

EAT(NET PROFIT)

4,00,283

TRADING ACCOUNT FOR THE YEAR OF 2007-08PARTICULARS To Opening Stock AMOUNT ----------PARTICULARS BY SALES AMOUNT 1,47,00,00 0

To Labour Expense To Raw Material Expenses To Utilities To Gross Profit (16%)

1,86,000 1,15,14,00 0 6,48,000 2,35,02,00 0