8«fO{ lSng;{

cf}Bf]lus :sL
:sLd
• kl/ro / k|fljlws kIf
• cfly{s kIf

g]kfn ;/sf/
pBf]u dGqfno
3/]n' tyf ;fgf pBf]u ljefu
lqk'/]Zj/
 8«fO{ lSng;{

kl/ro

clxn]sf] cfw'lgs ;dfhdf k/Dk/fut sk8fsf] k|of]udf Jofks sdL eO{ gof gof lsl;dsf]
;'s'df/, g/d sk8fx?sf] k|of]u eO{ /x]sf] 5 . w]/} tof/L kf]zfsx?df xftn] w'g' eGbf 8«fO{
lSnlgËg} ug]{ lgb]{zg lbPsf] x'G5 .

8«fO{ lSnlgË Pp6f k|ls|of xf] h;d kfgLsf] k|of]u gu/L sk8fnfO{ ;kmf ul/G5 . o;df Ps
lsl;dsf] cuf{lgs ;f]Ne]G6 k|of]u ul/G5 .

8«fO{ lSnlgË
lSnlgË k|ls|of
k|fo h;f] 8«fO{ lSnlgË k|ls|of k/Snf]/O{yfOlng (Perchlorethylene) cuf{lgs ;f]Ne]G6sf]
k|of]u ul/G5 . ;kmf ug]{ sk8fx?nfO{ 8«fO{ lSnlgË d]lzgdf /fvLG5 . Tof] sk8fx? D]lzgdf ePsf]
;f]Ne]G6;+u leH5 / w]/} k6s w'd] k5L ;kmf x'G5 . To; k5L sk8fx? lkmN6/]zg o"lg6df hfG5 /
d]lzg a]; u/L w'd] k5L sk8f ePsf] ;f]Ne]G6 aflx/ lg:sG5 . sk8fnfO{ ;'vfP k5L cfO/g
ul/G5 .

of] k|ls|ofaf6 lg:s]sf] kmf]x/ ;f]Nd]G6nfO{ ;f]Nd]G6 l/sf]d/L o"gL6df nuL l/sd/ u/L k" M g
k|of]udf NofO{G5 .
 pTkfbg k|s[of k|jfx (Flow chart)

cfut (Input) k|s[of (Process)

lgu{t (Output)

sk8f
>d

d]lzgdf /fVg]
>d
;f]Ne]G6n]
>d lehfpg],
;f]Ne]G6
lgsfNg],
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;'vfpg],
cfO/g ug]{ .
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k|b'if0fsf] lsl;d
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b]lvG5 .
l;=g+= k|b'if0fsf]
f0fsf] lgZsf;g x'g] a:t'x? /f]syfdsf pkfox?
lsl;d
! 7f]; v]/ vf;} 7f]; v]/ kbfy{x? x'b}Fg s]jn ;d"lrt Jojf:yfkgf ug]{ .
kbfy{ KoflsË ;fdu|L afx]s ]
@ t/n v]/ kmf]x/ kfgL x'b}g s]jn JolQmut
kbfy{ ;/;kmfO{ afx]s
# WjgL k|b'if0f vf;} WjgL k|b'if0f gx'g] . d]l;gx?sf] ;do ;dodf dd{t,
n'lj|s]zg ug]{, WjgLsd ug]{
;fwfgx? k|of]u ug]{
$ jfo' k|b'if0f lrDgL h8fg ug]{ .
jfo' k|b'zg x'b}g
5 cUgL ;f]Nd]G6n] cfuf] nfUg] ;Defjgf/x]sf] cUgL lgo0qssf] Joj:yf
x'G5 ug]{

;/;kmfO{
d]lzg cf}hf/x?nfO{ k|of]u u/]/ sfd ;dfKt ePk5L ;kmf u/L cf}hf/x? ;'/lIft tl/sfn] lglb{i6
:yfgx?df /fVg' k5{ . kmf]x/ d}nfnfO{ tf]s]sf] :yfgdf lj;h{g ug{'k5{ .
sfdbf/x?sf] :jf:Yo / ;'/Iff
sfdbf/x?nfO{ cfjZos dfqfdf / ;do ;dodf df:s, khf+, Pk|f]g tyf 6f]kL lbg'k5{ .
sfdbf/x?nfO{ sfd ug]{ d]l;g / k|s[ofaf/] hfgsf/L ;do ;dodf u/fpg' k5{ . sfdbf/x?sf] :jf:Yo
k/LIf0f jif{df sDtLdf Ps k6s u/fpg' k5{ . a9L ef/L ;fdfg cf];f/ k;f/ ug{' k/]df pk{o'Qm uf8f jf
;fwgsf] k|of]u ug{'k5{ . cfjZos dfqfdf k|fylds pkrf/sf ;fdu|Lx? pTkfbg :yndf x/;do /fVg'
kb{5 . sfdbf/x?nfO{ :jf:Yo jf sfd ubf{ nfu]sf cK7\of/f af/] ;do ;dodf cGt/s|[of u/L k[i7kf]if0f
lng'k5{ / cfjZos ;'3f/x? ug[{k5{ .
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d]lzgx?sf] rNbf pTkGg x"g] WjgLn] s;}nfO{ c;/ u/]sf] nfu]df Oo/ Knu lbg' k5{ .
6«]lgË:
gË
!= sfdbf/ sd{rf/Lx?nfO{ sfddf nufpg' eGbf klxnf tLgnfO{ sfo{:yn b]vfO{ k|of]u x'g] d]lzg / k|s[of
af/] hfgsf/L tyf txf+ /x]sf ;Defljt hf]lvd tyf c;/x? af/] hfgsf/L lbg' k5{ .
@= p3f]udf lawdfg hf]lvdx?af/] hfgsf/L lbPk5L To;af6 aRg] pkfo tyf k|of]u ug]{ ;fwgx? / s]xL
ePdf s] s] ug]{ / s;nfO{ ;Dks{ ug]{ hfgsf/L ;d]t lbg'k5{ .
#= gof+ sfdbf/x?nfO{ tLgn] ug{' kg]{ sfo{sf] hfgfs/L u/fO{ k'/fgfsf] lgb]{zg cGtu{t /fvL 6«]lgË lbO{ s]xL
;do sfo{ u/fpg' k5{ .
$= sfdbf/x?nfO{ jif{df sDtLdf b'O{ k6s pk{o'Qm , pTk|]/0ff lbg] vfnsf cfjZos ljifosf 6«]lgËx? lbg'
k5{ .
%= ;a} sfdbf/x?nfO{ k|fylds pkrf/ ;DaGwL tflnd lbg' k5{ .
^= sfdbf/x?nfO{ gof+ k|s[of jf d]lzgx?af/] a]nf a]nfdf cfGt/Ls jf afx\o tflnd lbg' k5{ .

cUgL tyf ljB

ljB'lto cfsl:ds 36gfM
cUgL tyf ljB'lto cfsl:ds 36gfaf6 aRg / arfpg pwf]u:yndf kof{Kt / pko{'Qm :yfgx?df
cUgL lgjf/s oGq ( Fire Extuingusher) tyf afn'jf / cfuf] lgefpg k|of]u x'g] ef8f+x? tyf pks/0fx? /fVg'
k5{ . ;a} sfdbf/x?nfO{ cUgL lgjf/s oGqx? k|of]u ug{ l;sfpg' k5{ . lj3'tLo nfOgx? ( electrical wirings)
sf] r]shfr+ ^ – ^ dxLgfdf ug{' k5{ , k|of]u x'g] ljB'lto l:jrx? cf}Bf]lus lsl;dsf ( spark proof ) /
kof{Kt Ifdtfsf x'g'k5{ .
 cf}Bf]lus l:sd
1 kl/of]hgfsf] gfd Dry Cleaners
Washing and dry cleaning of shirt, pant, saree and coats=
2 jflif{s Ifdtf 60,000 Pcs.

3 sf/vfgf :yfkgf x'g] :yfg zx/L If]q

4 jflif{s sfd ug]{ ;do b}lgs 8 #)^f, jflif{s 300 lbg

5 s'n k"Fh
\ L nfugL 6,730,194.17

s_ rfn' k"FhL 577,944.17

v_ l:y/ k'FhL 6,152,250.00

6 ljlto ;+:yfaf^ C)f 4,038,116.50

s_ lb#{sflng C)f 3,691,350.00

v_ cNksflng C)f 346,766.50

7 d'gfkmfsf] k|ltkmn k|ltztdf 37

s_ s'n kFhL nfugLdf 37

8 kf/ ljGb'
s_ k|ltztdf 50

v_ d"Nodf 3,289,927.06
 9 d'gfkmf 2,484,010.86

s_ jflif{s cfDbfgL 6,600,000.00

v_ aflif{s vr{ 4,115,989.15

10 /f]huf/L hgfdf 12
Dry Cleaners
zx/L If]q
cf}Bf]lus :sLd
l:y/ k"FhL lja/)f PsfO{ kl/df)f b/ hDdf 880,000.00

1 hUuf /f]kgL 1 800000 800,000.00

hUuf ljsf; k|ltzt 10 80,000.00

2 lgdf{)f PsfO{ kl/df)f b/ hDdf 1,800,000.00

s_ Office Room Sq. Ft. 500 800 400,000

v_ Factory Shed Sq. Ft. 1,500 700 1,050,000

u_ Storage of Finished Goods Sq. Ft. 500 700 350,000

#_ Miscellaneous 150,000

3 d]lzg cf}hf/ PsfO{ kl/df)f b/ hDdf 3,122,250.00

Washing Machine 10 Kg Capacity
a Nos. 3 75,000 225,000
Tumbler Dryer Machine
b Nos. 3 90,000 270,000
 Dry Cleaning Machine of 12 Kg Capacity With
c Electric Heating System Nos. 1 900,000 900,000
Solvent Recovery Unit with Electric Heating System
d 1 500,000 500,000
Hydro-Extractor
e Nos. 2 65,000 130,000
Compressor
f Nos. 1 150,000 150,000
Calendar Machine
g Nos. 1 75,000 75,000
Water Storage Tank 5,000 Lit Capacity
h Nos. 2 50,000 100,000
Steam Iron
i Nos. 4 5,000 20,000
Effluent Treatment Equipments
j L/S 220,000

Personal Protective Equipments 125,000 125,000

Contingency 15% for Import Duty, Transportation,
Erection etc. 407,250

4 kmlg{r/ tyf lkmSr/ clkm; Os'Kkd]G^ 150,000.00

5 pBf]u nufgL x'g' k'j{ vr{ 75,000.00
6 tyf pBf]u ;+rfng x'g cl#sf] vr{ 125,000.00

8 s'n l:y/ k'FhL 6,152,250.00

rfn' kFhL ljj/)f kl/df)f PsfO hDdf 577,944.17

a Raw materials stock for 60 lbg 126,000.00

b Insurance 365 lbg 52,722.50

c Wages and Salary 60 lbg 188,000.00

c Office Overhead 60 lbg 55,333.33

d Cash in hand 577,944.17

Total Working Capital 1,000,000.00

s_ s'n kF"hL nufgL 6,730,194.17

v_ s'n l:y/ kF"hL nufgL 6,152,250.00
u_ s"n rfn' k"hL nufgL 1,000,000.00

jflif{s pTkfbg vr{

l:y/ vr{
1 x|f; s^\
s^^L
\ ^L kl/df)f PsfO{ b/ hDdf 432,225.00

s_ ejg 1,800,000.00 k|ltzt 5 90,000.00

v_ d]lzg cf}hf/ 3,122,250.00 k|ltzt 10 312,225.00

u_ kmlg{r/ lkmSr/ 150,000.00 k|ltzt 20 30,000.00

2 ljdf 1 k|ltztn] ] -l:y/ d'Nodf hUufsf] d'No afx]s_ 52,722.50

kl/df)f PsfO{ b/ hDdf

3 Aofh lbw{sflng C)f 3,691,350.00 k|ltzt 12 442,962.00 442,962.00

4 ck|ToIf sd{rf/L PsfO{ kl/df)f b/ hDdf 528,000.00

s_ Aoa:yfks hgf 1 18000
 216,000.00

v_ :^f]/ lsk/ sd ;]N; Dofg hgf 1 12000 144,000.00

u+_ kfn] lkog hgf 2 7000 168,000.00

4
5 sfof{no vr{ 332,000.00

s_ d;nGb %kfO{ clkm; ;dfg 20,000.00

v_ eQf kl/jxg 75,000.00

u+_ dd{t ;+ef/ 50,000.00

#_ b:t'/ dxz'n 30,000.00

„_ e}k/L tyf cGo 25,000.00

r_ l:y/ ljh'nL vr{ s]eLP 50 220 132,000.00

6 n]vf kl/If)f 25,000.00
7 s'n l:y/ vr{ 1,812,909.50

rn vr{ ljj/)f
8 sRrfdfn PsfO{ kl/df)f b/ hDdf 630,000.00

a Liquid Soap/Detergent Kg 2,500 200 500,000

b Solvent (Perchloroethlene) Lt 500 110 55,000

c Neer (Tinting Agent) Lt 75 200 15,000

d Packing Materials L/S 60,000

9 k|ToIf sfdbf/ kl/df)f PsfO{ b/ hDdf 600,000.00

s_ bIf sfdbf/ 2 hgf 14,000.00 336,000.00

v_ cw{bIf sfdbf/ 2 hgf 9,000.00 216,000.00

u_ ;xfos sfdbf/ 4 hgf 8,000.00 384,000.00

8
10 pTkfbg tyf cGo vr{ 1,028,000.00

s_ ljB't dxz'n 96000 KHW 8 768,000.00

v_ kfgL 60,000.00

u_ dd{t ;Def/ 200,000.00

11 Aofh cNksflng C)f kl/df)f PsfO{ b/ hDdf 45,079.65

346,766.50 k|ltzt 13 45,079.65

12 s'n rn vr{ 2,303,079.65

13 s'n aflif{s pTkfbg vr{ 4,115,989.15

cfDbfgL ljqmL ljj/)f PsfO{ kl/df)f b/ hDdf 6,600,000.00

 Washing and dry cleaning of shirt, pant, saree and
a coat Pcs. 60,000 110 6,600,000

d"gfkmf ( Gross Profit) 2,484,010.86

aflif{s lalqmaf^ cfDbfgL 6,600,000.00
Sales Expenses 10% 660,000.00
Net Sales Revenue 5,940,000.00
jflif{s vr{ 4,115,989.15

Tax 20% 496,802.17

Net Profit 1,987,208.68

Break Even Point (%) 49.85%

Return on Investment (ROI) 29.53%

ljlQo ljZn]if0f emns
kf/ ljGb'
kf/ ljGb' k|ltztdf 50
kf/ ljGb' d"Nodf 3,289,927.06
sRrf kbfy{sf] d"No 10 k|ltzt a(]df
sRrfdfnsf] d"No 693,000.00
s'n rn vr{ 2,366,079.65
s'n l:y/ vr{ 1,812,909.50
ljqmLaf^ cfDbfgL 5,940,000.00
kf/ ljGb' k|ltztdf ` 51
kf/ ljGb' sRrf kbfy{sf] d"No 10 k|ltzt #^]df
sRrfdfnsf] d"No 567,000.00

s'n rn vr{ 2,240,079.65

s'n l:y/ vr{ 1,812,909.50
ljqmLaf^ cfDbfgL 5,940,000.00
kf/ ljGb' k|ltztdf 49
k|ltkmn ljZn]if)f
nufgLsf] k|ltkmn k|ltztdf 37
:jnufgLsf] k|ltkmn k|ltztdf 92

gub k|jfx ljZn]if)f

jflif{s pTkfbg
jif{ Ifdtf ljqmLaf^ cfDbfgL ?= df

1 jif{ 50 2,970,000.00

2 jif{ 60 3,564,000.00

3 jif{ 70 2,881,192.40

4 jif{ 80 4,752,000.00

5 jif{ 90 5,346,000.00