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MANGO: annexure-I

ESTIMATED PROJECT COST

s. n

thousand)

Qty Cost

1 LAND & SITE DEVELOPMENT

LAND Acre 1

Cost of Development

Land Development

Levelling & Dressing Acre 4000 1 4

Fencing & Gates Per Rft. 35 846 29.6

33.6

2 BUILDING

Store / Pump House Sq Ft. 150 100 15

Labour Shed Sq Ft. 100 50 520

3 PLANT & MACHINERY

Irrigation system

Borewell Nos. 25000 1 25

SIP sets & Electrical Installation LS 20000 1 20

Drip Irrigation inc. Fertigation sys LS 25000 1 25

Farm Equipment Machinery LS 5400 1 5.4

75.4

4 COST OF CULTIVATION

Land Preparation / Planting 4.2

Planting Material 2

Input Cost 7

Power Cost 3.6

Other Farm Operations 7.2

21

TOTAL 150

Sub Total

Sub Total

Sub Total

Sr. No. Particulars Scale Unit CostTotal

Sub Total

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MANGO: annexure-II

COST OF PRODUCTION & PROFITABILITY

(Rs. in thousand)

Particulars Year-I Year-II Year-III Year-IV ear-V to XV

Income 50 60 70 70 70

Sales 50 60 70 70 70

Cost 24.5 25.6 26.7 26.7 26.7

Fixed 24.5 25.6 26.7 26.7 26.7

Manure/fertilizers/chemicals 10 10 10 10 10

Direct Labour cost 4.2 4.2 4.2 4.2 4.2

Other cost 3.6 3.6 3.6 3.6 3.6

Harvesting & transportation 6.2 7.3 8.4 8.4 8.4

General expenses 0.5 0.5 0.5 0.5 0.5

Gross profit 25.5 34.4 43.3 43.3 43.3

Depreciation 6.8 6.8 6.8 6.8 6.8

Interest -term loan 5.4 5.4 5.2 4.2 3.2Pre-operative Exp. W/O - - - - -

Profit before tax 13.3 22.2 31.3 32.3 33.3

Taxes - - - - -

Profit After Taxes 13.3 22.2 31.3 32.3 33.3

Retained Profit 13.3 22.2 31.3 32.3 33.3

Net cash Accrual 20.1 29 38.1 39.1 40.1

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MANGO: annexure-III

DEVELOPMENT COST

(Rs. in thousand)

its in Nos. / Amt. its in Nos. / Amt. its in Nos. / K

Plants Nos. 30 63 1.89 10 0.3 -

1.89 0.3 -

Manure / Fertilizers / Chemicals LS 5 5

PP Chemicals (Malathion) LS 2 2

7 7

C. Labour Cost

Land Preparation & Planting Mandays 70 60 4.2 - - -

Inter-Cultural & Other Farm Operatio Mandays 70 60 4.2 60 4.2 60

8.4 4.2

D. Other Cost

Power Charges Unit 2 1800 3.6 1800 3.6 1800

3.6 3.6

Intercropping Cost Per Acre - 10

Grand Total 20.89 25.1

Revenue / Yield

Intercropping Per Ton 5000 0 - 5 25 5

Net Revenue - -0.1

annexure-III ARECURRING

PRODUCTION COST

(Rs. in thousand)

its in Nos. / Amt. its in Nos. / Amt. its in Nos. / K

Manure / Fertilizers / Chemicals LS 7 7

PP Chemicals (Malathion) LS 3 3

10 10

B. Labour Cost

Inter-Cultural & Other Farm Operatio Mandays 70 60 4.2 60 4.2 60

4.2 4.2

C. Other Cost

Power Charges Unit 2 1800 3.6 1800 3.6 1800

3.6 3.6

Harvesting / Grading / Packing Mandays 70 10 0.7 10 0.7 10

Year I Year II Yea

Recurring

Year I Year II Yea

Particulars Scale Rate in RS.

Development Expense

A. Manures / Fertilizers/ Chemicals

Land Preparation & Planting

D. Harveting & Transportation Cost

A. Planting Material

B. Manures / Fertilizers/ Chemicals

Particulars Scale Rate in RS.

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Packing Per Ton 1000 5 5 6 6 7

Transportation Per Ton 100 5 0.5 6 0.6 7

6.2 7.3

General Expenses LS 500 1 0.5 0.5

0.5 0.5

Grand Total 24.5 25.6

Revenue

Sales Rs/Ton 10000 5 50 6 60 7

Grand Total 50 60

E. Contingency & Unforeseen Expenses

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Amt. its in Nos. / K Amt. its in Nos. / K Amt.

- - - - - 2.19

- - - - - 2.19

6 7 7 30

2 2 2 10

8 9 9 40

- - - - - 4.2

4.2 60 4.2 60 4.2 21

4.2 4.2 4.2 25.2

3.6 1800 3.6 1800 3.6 18

3.6 3.6 3.6 18

10 10 10 40

25.8 26.8 26.8 125.39

25 5 25 5 25 100

-0.8 -1.8 -1.8 -4.5

Amt. its in Nos. / K Amt. its in Nos. / K Amt.

7 7 7

3 3 3

10 10 10

4.2 60 4.2 60 4.2

4.2 4.2 4.2

3.6 1800 3.6 1800 3.6

3.6 3.6 3.6

0.7 10 0.7 10 0.7

Total

Developmen

t Expenses

r III Year IV Year V to XV

Expenses

r III Year IV

(Rupees in thousand)

Year V to XV

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7 7 7 7 7

0.7 7 0.7 7 0.7

8.4 8.4 8.4

0.5 0.5 0.5

0.5 0.5 0.5

26.7 26.7 26.7

70 7 70 7 70

70 70 70

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MANGO: annexure-IV

PROJECTED BALANCE SHEET

(Rs. in thousands)

Particulars Year 0 Year I Year II Year III Year IV

LIABILITIESFarmer's Share 75 75 75 75 75

Capital Subsidy 30 30 30 30 30

Reserves & Surplus - 13.3 35.5 66.8 99.1

Term Loan 45 45 36.8 28.6 20.5

Total 150 163.3 177.3 200.4 224.5

ASSETS

Fixed Assets 150 150 143.2 136.4 129.6

Less Depreciation - 6.8 6.8 6.8 6.8

Net Block 150 143.2 136.4 129.6 122.7

Cash & Bank Balanc - 20.1 40.9 70.9 101.8Total 150 163.3 177.3 200.4 224.5

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MANGO: annexure-V

ASH FLOW STATEMENT

(Rs. in thousand)

PARTICULARS Year 0 Year I Year II Year III Year IV

SOURCES OF FUNDSIncrease in Farmer's Sh 75 - - - -

Net Profit - 13.28 22.18 31.32 32.31

Increase in Subsidy 30 - - - -

Depreciation - 6.82 6.82 6.82 6.82

Increase inTerm Loan 45 - - - -

Total 150 20.1 29 38.15 39.13

DEPLOYMENT

Increase in Fixed Assets 150 - - - -

Decrease in Term Loan - - 8.18 8.18 8.18

Total 150 - 8.19 8.19 8.19

Opening Balance - - 20.1 40.9 70.85

Surplus/Deficit - 20.1 20.81 29.95 30.94

Closing Balance - 20.1 40.9 70.85 101.79

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MANGO: annexure-VI

PROJECTED PROFIT AND LOSS ACCOUNT

(Rs. in thousands)

Particulars Year I Year II Year III Year IV Year V

Sales Realisation 50 60 70 70 70Total Costs 24.5 25.6 26.7 26.7 26.7

Gross Profit 25.5 34.4 43.3 43.3 43.3

Depreciation 6.8 6.8 6.8 6.8 6.8

Pre-Operative Expenses - - - - -

Interest on Term Loan 5.4 5.4 5.2 4.2 3.2

Profit before Tax 13.3 22.2 31.3 32.3 33.3

Taxes - - - - -

Profit after Tax 13.3 22.2 31.3 32.3 33.3

Retained Profit 13.3 22.2 31.3 32.3 33.3

Net Cash Accruals 20.1 29 38.1 39.1 40.1

PROFIT & LOSS ACCOUNT

Opening Balance 0 13.3 35.5 66.8 99.1

Closing Balance 13.3 35.5 66.8 99.1 132.4

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NGO: annexure-VII

REPAYMENT OF TERM LOAN

Term Loan-Rs.45.00 thousand

Moratorium-72 MonthsRepayment-5 Years

Installment Amount-Rs.4.09 thousand

Installment Nos.-11

Interest Rate-12%

(Rs. In thousand)

Half Yearly

Year 0 45 0 45 2.7 2.7

1 0

2Year 1 45 0 45 - 5.4

1 0

2 45 2.7 5.4

Year 2 45 0 45 2.7

1 45 0 45 2.7 5.4

2

Year 3 45 0 45 2.7 5.4

1 45 0 45 2.7

2

Year 4 45 0 45 2.7 5.4

1 45 0 45 2.72

Year 5 45 0 45 2.7 5.4

1 45 0 45 2.7

2

Year 6 45 0 45 2.7 5.15

1 45 0 45 2.7

2

Year 7 45 4.09 40.91 2.45 4.17

1 40.91 4.09 36.82 2.21

2

Year 8 36.82 4.09 32.73 1.96 3.19

1 32.73 4.09 28.64 1.72

2

Year 9 28.64 4.09 24.54 1.47 2.21

1 24.54 4.09 20.45 1.23

2

Year 10 20.45 4.09 16.36 0.98 0.74

1 16.36 4.09 12.27 0.74

2

Year 11 12.27 4.09 8.18 0.49 0.25

Year

Principal

Amount Installment Outstanding

Interest

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1 8.18 4.09 4.09 0.25

2

Year 12 4.09 4.09 0 0 0

1 0 0 0 0

2

45

annexure-VII (A)

REPAYMENT SCHEDULE

(Rs. in thousand)

Particular Year 1 Year 2 Year 3 Year 4 Year 5

Net Accr 25.5 34.4 43.3 43.3 43.3

Interest Added Back

Loan- Bal 45 36.82 28.64 20.45 12.27

Bank Loa 45 36.82 28.64 20.45 12.27

Repayme 5.4 13.58 13.34 12.35 11.37

Principal 0 8.18 8.18 8.18 8.18Bank Loa 0 8.18 8.18 8.18 8.18

Interest 5.4 5.4 5.15 4.17 3.19

Bank Loa 5.4 5.4 5.15 4.17 3.19

Net Surpl 20.1 20.82 29.96 30.95 31.93

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MANGO: annexure-VIII

DEPRECIATION

(Rs. in thousand)

(%) Amount

Buildings 53.6 53.6 3.34 1.79

Plant & Machine 75.4 75.4 5.28 3.98

Cost of Plantatio 21 21 5 1.05

Total 150 150 - 6.82

Particulars Value TotalDepreciation

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DISCOUNTED CASHFLOW STATEMENT

Particulars Year I Year II Year III Year IV Year V Year VI Year VII

Capital Cost 150 - - - - - -

Gross Revenu 50 60 70 70 70 70 70

Prod & Other 24.5 25.6 26.7 26.7 26.7 26.7 26.7

Salvage Value

Gross Surplus -124.5 34.4 43.3 43.3 43.3 43.3 43.3

DF @ 15% 0.87 0.756 0.658 0.572 0.497 0.432 0.376

PW @ 15% -108.3 26 28.5 24.8 21.5 18.7 16.3

DF @ 30% 0.769 0.592 0.455 0.35 0.269 0.234 0.204

PW @ 30% -95.8 20.4 19.7 15.2 11.7 10.1 8.8

IIR 32.59

DF @ 11% 0.901 0.812 0.731 0.659 0.593 0.535 0.482

PWof Operat 23 27.9 31.7 28.5 25.7 23.1 20.9

NPV of Opera 288.1

Initial Investm 150

Benefit Cost 1.9

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MANGO: annexure-IX

(Rs. in thousand)

Year VIII Year IX Year X Year XI Year XII Year XIII Year XIV Year XV Total

- - - - - - - -

70 70 70 70 70 70 70 70

26.7 26.7 26.7 26.7 26.7 26.7 26.7 26.7

43.3 43.3 43.3 43.3 43.3 43.3 43.3 91

0.327 0.284 0.247 0.215 0.187 0.163 0.141 0.123

14.2 12.3 10.7 9.3 8.1 7 6.1 11.2 64.67

0.177 0.154 0.134 0.116 0.101 0.088 0.077 0.067

7.7 6.7 5.8 5 4.4 3.8 3.3 6.1 10.21

0.434 0.391 0.352 0.317 0.286 0.258 0.232 0.209

18.8 16.9 15.2 13.7 12.4 11.2 10 9 288.11

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MANGO: an

DEBT SERVICE COVERAGE RATIO

Particulars Year I Year II Year III Year IV Year V Year VINet Profit after tax 13.3 22.2 31.3 32.3 33.3 33.3

Depreciation 6.8 6.8 6.8 6.8 6.8 6.8Preliminary Exp. W/O Added B 0 0 0 0 0 0

Interest 5.4 5.4 5.2 4.2 3.2 2.2

Total 25.5 34.4 43.3 43.3 43.3 42.3

Term Loan Interest 5.4 5.4 5.2 4.2 3.2 2.2

Term Loan Repayment 0 8.2 8.2 8.2 8.2 8.2

Total 5.4 13.6 13.3 12.4 11.4 10.4

DSCR 4.7 2.5 3.2 3.5 3.8 4.1

AVERAGE DSCR 3.83

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nexure-X

Year VII33.3

6.80

0.7

40.8

0.07

4.1

4.8

8.5

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MANGO: annexure-XI

PAY BACK PERIOD

(Rs. in thousand)

Particulars Year I Year II Year III Year IV

Capital Investme 150Net Cash Accrual 20.1 29 38.1 39.1

Cumulative Inco 20.1 49.1 87.2 126.4

Payback Period-4.63 Years

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MANGO: annexure-XIi

BREAK EVEN ANALYSIS

(Rs. in thousands)

Year III

At Optimum Level)Gross Sales 70

Fixed Cost (incl. Dep. & I 38.7

Variable Cost 0

Contribution 70

Break Even Point (%) 55.3

Cash BEP (%) 45.5

Particulars