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Year 2009-10 2010-11
Salary & Allowances 259.00 285.74
Academic, Examination & student welfare 4.21 14.37
Administration Expenses47.34 113.43
Training & placement 4.74 11.07
Repairs & maintenance 9.77 17.79
Insurance Expenses 2.57 4.25
Advertisement 7.15 6.37
Hostel Expenses 33.11 49.07
Transportation expenses 34.39 45.72
Depreciation 68.23 81.02
Interest on term loan 126.00 143.11596.51 771.94
Part icu lars Aud ited Aud ited 2009-10 2010-11
INCOME
Fees from students- 619.30 784.59
Fess from TCS training 31.68 0.00
Other Income 18.22 13.71
Interest Accrued on FD 5.41 4.85
2810.59 0.54
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As a % of
fees 09-10
As a % of
fees 10-
11 Average
41.82 36.42 39.12
0.68 1.83 1.26
7.64 14.46 11.05
0.77 1.41 1.09
1.58 2.27 1.92
0.41 0.54 0.48
1.15 0.81 0.98
5.35 6.25 5.80
5.55 5.83 5.69
11.02 10.33 10.67
20.35 18.24 19.29
2011-12 348.79 34.64
39.99 3.97
1006.79 151.08 15.01
12.97 1.29
5.76 13.87 1.38
4.50 5.67 0.56
25.55 2.54
62.62 6.22
39.85 3.96
94.21 9.36
205.61 20.42
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KNOWLEDGE TRUST
COST OF THE PROJECT
Exist ing (WDV) Addi ti on up P ro pos ed
as on
Addi t ions
dur ing the
year
As on
30.09.12
Addi t ion
projected
in 2012-13
Particu lars 31.03.2012
1.4.2012 to
30.09.2012
Land & land development 244.26 3.55 247.81 0.00
Building & civil construction 2261.47 66.45 2327.92 825.11
Furniture & fixture & Interiors 147.62 0.00 147.62 0.00
Lab. & work shop equipments 92.38 0.00 92.38 0.00
Electrical Equipments 66.35 0.00 66.35 82.51
Computers & accessories 29.70 5.35 35.05
Office Equipments 28.43 0.00 28.43Library Books 69.90 0.00 69.90
Motor Vehicle 82.63 0.00 82.63
Water & Sanitation,water supply 7.97 7.97 123.77
Fire Extinguisher 0.77 0.77
Networking Equipments 45.87 45.87
Generator,Lab equipment,Sports equipment,etc 269.03 6.70 275.73 30.94
Total: 3346.38 82.05 3428.43 1062.33
MEANS OF FINANCE
Particulars As on 31.3.12
As on
31.09.12
Means of
financing
new
project
pro
exp
Promoter's contribution/internal accruals 1200.22 1257.33 262.33
Unsecured loan from trustees & others 764.50 950.65
Term loan+OD from Bank 1229.60 1225.23 800.00
Bus Loan 11.38 5.08
L & T Finance 84.72 63.27
Total debt 2090.20 2244.23 800.00
Total: 3290.42 3501.56 1062.33
DEBT EQUITY RATIO: 1.74 1.78
MARGIN: 24.69%
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KNOWLEDGE TRUST
STATEMENT OF PROFITABILITY
Particu lars Audited Audited Provis ional pro jec ted projec ted pr2 010 -11 2011-1 2 up to Sep t.12 2012 -1 3 2013 -1 4
INCOME
Fees from students- 784.59 1009.99 554.58 1241.00 1539.00
Fess from TCS training 0.00 0.00 0.00 0.00 0.00
Other Income 13.71 11.50 5.10 14.00 6.12
Interest Accrued on FD 4.85 7.24 2.66 5.00 5.05
Total: 803.15 1028.73 562.34 1260.00 1550.17
EXPENSES 28.20
Salary & Allowances 285.74 369.24 178.71 350.00 390.00
Academic, Examination & student welfare 14.37 22.39 3.83 15.00 18.00
Administration Expenses 113.43 103.74 61.69 120.00 153.90
Training & placement 11.07 16.58 3.70 15.00 20.00
Repairs & maintenance 17.79 15.26 5.45 20.00 27.00
Insurance Expenses 4.25 4.84 2.25 5.00 10.00Advertisement & marketing 6.37 14.85 12.72 125.00 150.00
Hostel Expenses 49.07 74.15 48.34 110.00 120.00
Transportation expenses 45.72 43.52 38.70 75.00 90.00
Deffered revenue exp written off 12.26 7.42 12.26
Depreciation 81.02 90.58 50.21 94.21 170.00
Interest on term loan 143.11 206.25 92.22 205.61 253.86
Total: 771.94 973.66 505.24 1147.08 1402.76
Excess of income over expenditure 31.21 55.07 57.10 112.92 147.41
Add Depreciation 81.02 90.58 50.21 94.21 170.00
Cash generation 112.23 145.65 107.31 207.13 317.41
Surplus / Gross receipts 3.89% 5.35% 10.15% 8.96% 9.51%
Average Surplus / Gross receipts 13.56% 13.84%
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KNOWLEDGE TRUST
PROJECTED BALANCE SHEET
Part icu lars Audi ted Audi ted Pro jec ted
LIABILITIES: 2010-11 20 11 -12 30.09.12
estimated
31.3.13 2013-14
Corpus fund 982.03 982.03 982.03 1129.28 1129.28
Add: Reserve & surplus after tax 798.16 163.11 218.20 275.30 331.12 478.54
Net worth 1145.14 1200.23 1257.33 1460.40 1607.82
Term Loan (TL-1) 199.67 142.98 142.98 132.67 66.01
Term Loan (TL-2) 491.60 403.25 403.25 304.92 206.59
Term Loan (TL-3) 500.00 514.00 514.00 464.00 364.00
Term Loan (TL-4&5) 600.00 850.00
Bus Loan (TL-4) 20.82 11.38 5.08 0.00 0.00
Others L & T 113.81 84.72 63.27 55.64 22.31
OD at syndicate bank 169.37 165.00 165.00 165.00
Unsecured Loan 289.67 764.50 950.65 950.65 850.65
Current liabilities:
Sundry Creditors 142.15 232.43 189.64 206.33 161.33
Other Current Liabilities 80.81 134.09 58.30 68.33 79.92
Total: 2983.67 3656.95 3749.50 4407.95 4373.62
ASSETS:
Fixed assets:
Gross Block 2810.59 3346.38 3428.43 4210.29 4409.38
Less: Depreciation 253.14 343.72 393.93 472.54 454.40
Net Block 2557.45 3002.66 3034.50 3737.75 3954.98
Investments:
Fixed Deposit 53.25 56.87 58.57 54.75 59.40
Interest accrued thereon 1.50 0.97 0.00 4.65 5.05
Deposit with others 0.00 0.00 0.00 0.00
Interest accrued thereon 0.00 0.00
Closing Balance 54.75 57.84 58.57 59.40 64.45
Current assets:
Loans & advances 216.07 285.24 298.40 350.52 200.00
Cash in hand & at bank 143.14 65.86 53.02 60.27 54.19
Sundry Debtor 230.51 297.59 200.00 100.00
Deffered Revenue Expenses 12.26 14.84 7.42
Total: 2983.67 3656.95 3749.50 4407.94 4373.62
- - - 0.00 (0.00)
Prov is iona l
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KNOWLEDGE TRUST
PROJECTED CASH FLOW STATEMENT
Particu lars Audited Audited projec ted pr
2 010 -11 2010-1 1upto 30.09.12 31.3.12 2012-13
Surplus as per Income and expense account 31.21 55.07 57.10 112.92 147.41
Add: Depreciation 81.02 90.58 50.21 94.21 170.00
Add: Interest and finance charges 143.11 206.25 92.22 205.61 253.86
Less: interest earned 4.85 7.24 2.66 5.00 5.05
Operating profit before working capital changes 250.49 344.66 196.87 407.74 566.22
Changes in current assets -216.07 -69.17 13.16 65.28 -150.52
Changes in investments -54.75 -3.09 0.73 1.56 5.05
Changes in creditors and other current Liabilities 222.96 143.56 -118.58 26.72 -33.42
Cash Generated from Operations 202.63 415.96 92.18 501.31 387.33
Less: Income tax and other taxes.
Cash flow before extra ordinary items 202.63 415.96 92.18 501.31 387.33
Extraordinary itemsCash from operating activities 202.63 415.96 92.18 501.31 387.33
Cash flow from Investing Activities
Additions to fixed assets 2810.59 535.79 82.05 863.91 199.09
Interest Received 4.85 7.24 2.66 5.00 5.05
Net cash flow from investing Activities -2805.74 -528.55 -79.39 -858.91 -194.04
Cash Flow from Financing activity
Repayments/additions of secured Loan 1325.90 499.80 481.88 396.53 -48.32
Cash flow from unsecred Loans 289.67 474.83 186.15 186.15 -100.00
interest and Finance charges -143.11 -206.25 -92.22 -205.61 -253.86
Cash flow from financing Activity 1472.46 768.38 575.81 377.07 -402.18
Net Increase/ Decrease in Cash & cash equivalents -1130.65 655.79 588.60 19.47 -208.88
Cash and cash equivalents at the beginning of the
year. 0.00 -1130.65
Cash and cash equivalents at the end of the period. -1130.65 -474.86 588.60 19.47 -208.88
Provis ional
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KNOWLEDGE TRUST
CALCULATION OF RATIOS
Particu lars Aud ited Audited projec ted p
Computation of D.S.C.R. 2010-1 1 2010-11upt o 30.09.12 2011-12 2012-1 3
Profit 31.21 55.07 57.10 112.92 147.41
Depreciation 81.02 90.58 50.21 94.21 170.00
Interest on Term Loan 143.11 206.25 92.22 205.61 253.86
Total (A) 255.34 351.90 199.53 412.74 571.27
Interest on Term Loan 137.41 137.41 92.22 205.61 253.86
Repayment of Term Loan 190.76 190.76 216.54 256.06 305.09
Total (B) 328.17 328.17 308.76 461.67 558.95
D.S.C.R. (A/B) 0.78 1.07 0.65 0.89 1.02
Average D.S.C.R. 1.85
Particulars Aud ited A udited projec ted p
Calculation of Other Ratios 2010-1 1 2010-11upt o 30.09.12 2011-12 2010 -11
Tangible Net Worth (TNW) 1145.14 1200.23 1257.33 1607.82
Bank Borrowing (BB) 1191.27 1060.23 1065.31 1486.60
Total Outside Liabilities (TOL) 1272.08 1194.32 1313.25 1727.85
Current Assets 359.21 351.10 351.42 254.19
Current Liabilities 222.96 366.52 247.94 241.25
BB/TNW 1.04 0.88 0.85 0.92
TOL/TNW 1.11 1.00 1.04 1.07
Current Ratios 1.61 0.96 1.42 1.05
Provis ional
Provis ional
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KNOWLEDGE TRUST
CALCULATION OF BREAK-EVEN POINT
Particu lars 1s t Year 2nd Year 3
2009-10 2010-11
Capacity utilisation 0.00% 0.00%
Receipts (Rs. in Lakhs) 562.34 1550.17
Variable costs (Rs. in Lakhs) 256.95 711.90
Contribution 305.39 838.27
P/V ratio 0.54 0.54
Fixed costs (Rs.in Lakhs) 150.13 460.86
Break even level (%) 49.16% 0.00%
Break even sales (Value) 126.32 391.38
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KNOWLEDGE TRUST
PAYBACK PERIOD
Particu lars 1s t Year 2nd Year 3
Excess of income over expenditure 57.10 147.41
Depreciation 50.21 170.00
Interest on term loan 92.22 253.86
Gross operating surplus (GOS) 199.53 571.27
Cumulative GOS 199.53 770.80
Payback Period for the project 7.99 Years
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KNOWLEDGE TRUST
INTERNAL RATE OF RETURN (IRR)
Year Particulars
0
Cash Inflows
1 Profit after tax but before interest & Depreciation
2 Profit after tax but before interest & Depreciation
3 Profit after tax but before interest & Depreciation
4 Profit after tax but before interest & Depreciation
5 Profit after tax but before interest & Depreciation
6 Profit after tax but before interest & Depreciation
7 Profit after tax but before interest & Depreciation
Residual value of Fixed Asset at the end of 7th year
Internal Rate of Return: 15.91%
Cost of the project(Cash outflow)
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KNOWLEDGE TRUST
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KNOWLEDGE TRUST
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KNOWLEDGE TRUST
projected2020-21
2157.00
0.00
21.93
8.94
2187.87
754.95
43.14
215.70
43.14
32.36
37.9843.14
360.00
180.00
120.00
6.88
1837.29
350.58
120.00
470.58
16.02%
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KNOWLEDGE TRUST
9th Year
2020-21
1573.36
2691.40
4264.76
0.00
0.00
0.00
0.00
144.91
430.65
15.00
95.58
4950.90
4454.46
1188.54
3379.97
105.15
8.94
114.09
300.00
971.44
185.40
4950.90
0.00
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KNOWLEDGE TRUST
projected
2019-20
350.58
120.00
6.88
8.94
468.52
100.00
8.94
5.17
582.63
582.63
582.63
0.00
8.94
8.94
-100.00
-60.00
-6.88
-166.88
424.69
424.69
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KNOWLEDGE TRUST
projected
2019-20
350.58
120.00
6.88
477.46
6.88
100.00
106.88
4.47
projected
2017-18
4264.76
0.00
110.58
1271.44
110.58
0.00
0.03
11.50
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KNOWLEDGE TRUST
9th Year
2017-18
90.00%
2187.87
1056.93
1130.94
0.52
197.22
15.69%
184.31
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KNOWLEDGE TRUST
9th Year
350.58
120.00
6.88
477.46
4683.69
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KNOWLEDGE TRUST
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KNOWLEDGE TRUST
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Opening Balance as on
01.04.2011 Addition >180 days Addition
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Total 2,910.29 689.50 - 29.50
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As on 31.03.2013
240.89
32.74
73.82
57.48
21.34
19.26
6.50
118.29
6.98
2.54
0.36
34.08
-
-
5.21
3.49
1.75
0.21
2.13
17.24
26.97
2,444.59
0.00
lock
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3,115.89
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KNOWLEDGE TRUST
Annexure-VII
(Rs. in Lakhs)
PARTICULARS Land & Building Furniture Lab & work Bus Computer Office Library Motor WaDevelop & Fixture shop equip & software equip Books Vehicle Sanita
WIP electrical networking etc
Rate of Depreciation 0% 2.00% 6.33% 13.91% ##### 16.21% 13.91% 4.75% 9.50% 1.
WDV as on 01.04.2012 983.22 1452.40 108.25 155.23 0.00 99.43 108.41 51.17 37.44
Addition during first year 168.96 75.71 5.00 18.54 0.00 0.00 0.00 0.00 0.00 3
1152.18 1528.11 113.25 173.77 0.00 99.43 108.41 51.17 37.44 3
Less: Depreciation (1st year) 0.00 29.81 7.17 24.17 0.00 16.12 15.08 2.43 3.56
Net Fixed Assets (1st Yr. End) 1152.18 1498.30 106.08 149.60 0.00 83.31 93.33 48.74 33.88 3
Addition during second year 0.00 362.01 -52.81 -57.52 0.00 -11.00 0.00 -10.98 0.00
1152.18 1860.31 53.27 92.08 0.00 72.31 93.33 37.76 33.88 3
Less: Depreciation (2nd year) 0.00 37.21 3.37 12.81 0.00 11.72 12.98 1.79 3.22
Net Fixed Assets (2nd Yr. End) 1152.18 1823.11 102.71 79.27 0.00 71.59 80.35 46.95 30.66 3
Addition during third year 0.00 0.00 -40.00 -30.00 0.00 -35.00 -38.50 58.02 0.00
1152.18 1823.11 62.71 49.27 0.00 36.59 41.85 104.97 30.66 3
Less: Depreciation (3rd year) 0.00 36.46 3.97 6.85 0.00 5.93 5.82 4.99 2.91
Net Fixed Assets (3rd Yr. End) 1152.18 1786.65 58.74 42.42 0.00 30.66 36.03 99.98 27.75 3
Addition during fourth year 2.63 43.00 50.00 49.00 0.00 30.00 50.00 50.00 35.00
1154.81 1829.65 108.74 91.42 0.00 60.66 86.03 149.98 62.75 3
Less: Depreciation (4th year) 0.00 36.59 6.88 12.72 0.00 9.83 11.97 11.47 5.96
Net Fixed Assets (4th Yr. End) 1152.18 1793.05 101.86 78.70 0.00 50.83 74.06 138.51 56.79 3
Addition during fifth year -49.74 -25.00 0.00 -25.00 -25.00 -82.50 -7.00 -2
1152.18 1793.05 52.12 53.70 0.00 25.83 49.06 56.01 49.79 1
Less: Depreciation (5th year) 0.00 35.86 3.30 7.47 0.00 4.19 6.82 2.66 4.73
Net Fixed Assets (5th Yr. End) 1152.18 1757.19 48.82 46.23 0.00 21.64 42.24 53.35 45.06 1
Addition during sixth year 0.00 0.00 -20.00 -20.00 0.00 -10.00 -27.00 -40.00 -38.00
1152.18 1757.19 28.82 26.23 0.00 11.64 15.24 13.35 7.06 1
Less: Depreciation (6th year) 0.00 52.72 1.82 3.93 0.00 1.89 2.29 1.33 0.67
Net Fixed Assets (6th Yr. End) 1152.18 1704.48 26.99 22.30 0.00 9.75 12.95 12.01 6.39 1
Addition during seventh year 0.00 30.00 52.00 30.00 5.00 60.00 4.37
1152.18 1704.48 56.99 74.30 0.00 39.75 17.95 72.01 10.76 1
Less: Depreciation (7th year) 0.00 34.09 3.61 10.33 0.00 6.44 2.50 3.42 1.02
Net Fixed Assets (7th Yr. End) 1152.18 1670.39 53.39 63.96 0.00 33.31 15.45 68.59 9.74 1
Addition during 8th year -20.01
DEPRECIATION CHART - WRITTEN DOWN VALUE METHOD
TCPCL
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KNOWLEDGE TRUST
1152.18 1670.39 53.39 63.96 0.00 33.31 15.45 48.58 9.74 18.09
Less: Depreciation (8th year) 0.00 133.63 3.79 9.59 0.00 6.66 2.78 2.31 0.93 0.29
Net Fixed Assets (8th Yr. End) 1152.18 1536.76 49.60 54.37 0.00 26.65 12.67 46.28 8.81 17.79
TCPCL
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KNOWLEDGE TRUST
TCPCL Septem
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KNOWLEDGE TRUST
TCPCL Septem
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KNOWLEDGE TRUST
TCPCL Septem
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KNOWLEDGE TRUST
TCPCL Septem
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0.14
2020-21
0.00
100.00
-8.17
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