PROJECT COST OF AND MEANS OF FINANCE COST OF THE SCHEME (Rs. In lak Particulars Bank Loan Plant and Machinery including Tools and Equipment 20.00 15.00 Land & Building 103.00 77.25 Working capital 10.00 6.50 Total Project Cost 133.00 98.75 Means of Finance Particulars Promotor's Equity 34.25 Bank Term Loan 92.25 Bank Working Capital Loan 6.50 Total 133.00 STATEMENT OF INVESTMENT IN PROJECT PARTICULARS OF ASSETS QTY PRICE Land & Building Land Building & other civil works Total Plant and Machinery (as per quotation attached) Briquette Making Machine 1 16.00 Conveyors 1 Total Working capital Total Cost of the Project Project cost Amount to be raised
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PROJECT COST OF AND MEANS OF FINANCE
COST OF THE SCHEME (Rs. In lakhs)
Particulars Project cost Bank Loan Own Capital
Plant and Machinery including Tools and Equipments 20.00 15.00 5.00
Land & Building 103.00 77.25 25.75
Working capital 10.00 6.50 3.50
Total Project Cost 133.00 98.75 34.25
Means of Finance
Particulars
Promotor's Equity 34.25
Bank Term Loan 92.25
Bank Working Capital Loan 6.50
Total 133.00
STATEMENT OF INVESTMENT IN PROJECT
PARTICULARS OF ASSETS QTY PRICE AMOUNT
Land & Building
Land 23.00
Building & other civil works 80.00
Total 103.00
Plant and Machinery (as per quotation attached)
Briquette Making Machine 1
16.00 20.00Conveyors 1
Total 20.00
Working capital 10.00
Total Cost of the Project 133.00
Amount to be raised
19.6
28.88/
16.00
ECONOMICS OF THE PROJECTParticulars Year 1 Year 2 Year 3
16 16 16Operating capacity % 80 85 90Capacity per day ton 10.4 11.2 12
No. of working days estimated per year Days 300 300 300
Total Operating Capacity per Year Units ton 3120 3360 3600
Statement showing Production and salesYear 1 Year 2 Year 3
Production ton 3120 3360 3600Add: Opening Stock ton 0 312 336Less: Closing Stock ton 312 336 360Sales Volume ton 2808 3336 3576Average Sale Price per ton Rs. 4500 4500 4500Sales Value Rs. In Lakhs 126.36 150.12 160.92Total Sales Value 126.36 150.12 160.92
STATEMENT SHOWING VARIABLE EXPENSES PER ANNUM AT 80% CAPACITY LEVEL
QTY RATE AMOUNT
Raw Material:
Groundnut shell, Rice husk, Saw dust Ton 3120 1700 53.04
Diamond segments etc 0 0.00
Total Material consumed 53.04
Direct Labour :
Production incharge 1 8000 0.96
Machine Assistant 2 5000 1.20
Unskilled workers 10 3000 3.60
Total Wages 4.80
Power and Fuel 2.40
Repairs and Maintenance 0.75
Variable Overheads 0.50
Total Variable Expenses 61.49
STATEMENT SHOWING FIXED EXPENSES PER ANNUM (Rs. In Lakhs Ommitted)
Particulars Nos. Per Month Months Amount
Salaries 1 5000 12 0.60
Telephone Charges 5000 12 0.60
Postage and Stationery 1000 12 0.12
Travelling Expenses 5000 12 0.60
Office Maintainance 2000 12 0.24
General Expenses 2000 12 0.24
Total fixed Expenses per Annum 2.40
Installed capacity per day of per shift (8hr per shift)
3200
STATEMENT OF BREAK EVEN POINTA) Sales 126.36B) Variable Cost 61.49C) Contribution A-B 64.87D) Fixed Cost per annum 16.28E) BEP Sales in % D/C 25.09%F) BEP Sales in Value (D/C)*A 31.71G) BEP Sales in Volume (D/C)*NOS 783
ECONOMIC INDICATORSA) Investment in Building and Machinery 123B) Employment potential 12C) Investment per Worker 10.25
Building 10% on WDV 8.00 7.20 6.48 5.83 5.25Machinery 25% on WDV 5.00 3.75 2.81 2.11 1.58Furniture 10% on WDVTotal Depreciation 13.00 10.95 9.29 7.94 6.83
TERMLOAN REPAYMENT SCHEDULE WITH INTEREST
Term Loan Principle Amount (Rs. In Lakhs) 92.25Rate of Interest per annum 13.50%Repayment Schedule 60 Months1st instalment dueHoliday Period 6 MonthsInstalment per Month 1.54
TERM LOAN REPAYMENT SCHEDULE WITH INTEREST AND CASH CREDIT PER ANNUM (IT IS
ASSUMED THAT TERM LOAN OF Rs. 92.25Lakhs WILL BE REPAID IN 60 MONTHLY
INSTALLMENTS WITH INTEREST AT 13.5 % PA)
PARTICULARS Const Year 1 Year 2 Year 3 Year 4 Year 5
No of Months Paid 6 12 12 12 12 12
(A) Amount Paid in each year 18.45 18.45 18.45 18.45 6.13
(Rs. 92.25/60)*12
Interest at 13.50% PA 6.23 11.31 8.82 6.33 3.84 1.35
Interest on Working Capital
at 13.50% PA on Rs. 6,50,000 0.88 0.88 0.88 0.88 0.88
(B) Total Interest Paid PA 6.23 12.19 9.70 7.21 4.72 2.23
Total Interest and Principal
Paid to Bank PA (A+B) 6.23 30.64 28.15 25.66 23.17 8.36
PROJECTED COST OF PRODUCTION AND PROFITABILITY STATEMENT AT 65% CAPACITYLEVEL
PARTICULARS AMOUNT AMOUNT
SALES A 126.36Less : Cost of ProductionRaw material consumed 53.04Wages 4.80Power and fuel 2.40Repairs and Maintenance 0.75Variable overheads 0.50Cost of Production B 61.49Less : Finished Goods 3.07Cost of Goods Sold 58.42 58.42
Gross Profit 67.94
Less : Selling and Administrative Expenses
Salaries 0.60Telephone Charges 0.60Postage and Stationery 0.12Travelling Expenses 0.60Office Maintanence 0.24General Expenses 0.24Depreciation 13.00Total selling and Administrative Exp 15.40 15.40Cost of Sales 76.89
Net Profit Before Interest and Tax 52.54Less : Intereston term loan 11.31on working capital loan 0.88Total Interest Paid to Bank 12.19 12.19
Net Profit Before Tax 40.35Less : Income Tax Paid 12.11 12.11Net Profit After Tax 28.25
STATEMENT SHOWING WORKING CAPITAL REQUIREMENT
PARTICULARS Amount Days AmountFinished Goods (on cost of production) 61.49 15 3.07Raw materials (on consumption) 53.04 30 5.30Total Working Capital Required 8.38
1970.833614900
PROJECTED COST OF PRODUCTION AND PROFITABILITY STATEMENT
PARTICULARS Year 1 Year 2 Year 3 Year 4 Year 5
Capacity level % 65 70 75 75 75
(1) Sales (A) 126.36 150.12 160.92 160.92 160.92
Cost of Sales
Purchase of Raw materials 58.34 64.18 70.60 70.60 70.60
Add: Opening Stock of RM 0.00 5.30 5.30 5.30 5.30
Less : Closing Stock of RM 5.30 5.30 5.30 5.30 5.30
Raw Material Consumed 53.04 64.18 70.60 70.60 70.60
Wages 4.80 5.28 5.81 6.39 7.03
Power and Fuel 2.40 2.64 2.90 3.19 3.51
Repairs and Maintenance 0.75 0.83 0.91 1.00 1.10
Variable Overheads 0.50 0.55 0.61 0.67 0.73
(2) Sub Total Cost of Production (B) 61.49 73.47 80.82 81.84 82.97
