Year No - of Months

ASSESSMENT OF WORKING CAPITAL REQUIREMENTS
FORM II - OPERATING STATEMENT

Name:
LUCKY ARCHADE
Amounts in Rs. Lacs
Year
No.of months
1. Gross Sales
i.
Domestic Sales
ii.
Export Sales
Total
2. Less Excise Duty
3. Net Sales (1 - 2)
4. % age rise (+) or fall (-) in net sales
as compared to previous year (annualised )
5. Cost of Sales
i.
Raw materials (including stores and
other items used in the process of
manufacture)
a.
Imported
b.
Indigenous
ii.
Other Spares
a.
Imported
b.
Indigenous
iii.
Power and Fuel
iv.
Direct Labour (Factory wages & salaries)
v.
Other manufacturing expenses
vi.
Depreciation
vii.
Sub-total (i to vi)
viii.
ix.
x.
xi.
xii.
xiii.
Add: Opening Stock-in-process

Sub-total (vii + viii)
Deduct: Closing Stock-in-process
Cost of Production
Add: Opening Stock of finished goods
Sub-total (x + xi)
Deduct: Closing Stock of finished goods
Sub-total (Total Cost of Sales)
6. Selling, general and administrative expenses

7. Sub-total (5 + 6)
8. Operating Profit before Interest (3 - 7)
9.
Interest on TL
Interest on Cash Credit
Total Interest
10. Operating Profit after Interest (8 - 9)
11. i.
Add: Other non-operating Income
a.
Sale of Fixed Assets
b.
Profit from Trading activities
c.
Others
d.
Sub-total (Income)
ii.
Deduct: Other non-operating expenses
a.
Loss on sale of Fixed Assets
b.
Preli.Exp.Written off
c.
Income Tax for earlier years
d.
Misc & Trail-run Exp.Written off
Sub-total (Expenses)
iii.
Net of other non-operating income /
expenses [net of 11(i) & 11(ii)]
12. Profit before tax/loss [10 + 11(iii)]
13. a) Provision for taxes
b) Deferred for Tax Liability(-) Assets(+)
14. Net Profit / Loss (12 -13)
15. a.
Equity dividend paid-amount
(Already paid + B.S. provision)
b.
Dividend Rate (% age)
c.
16. Retained Profit (14 - 15)
17. Retained Profit / Net Profit (% age)
CASH ACCRUAL
Projections Projections Projections Projections Projections Projections Projections Projections

2009-10
2009-10
2010-11
2011-12
20012-13
2013-14
2014-15
2015-16
12
12
12
12
12
12
12
12
1836.00
2019.60
2221.56
2221.56
2221.56
2221.56
2221.56
2221.56
1836.00
0.00
1836.00
2019.60
0.00
2019.60
2221.56
0.00
2221.56
2221.56
0.00
2221.56
2221.56
0.00
2221.56
2221.56
0.00
2221.56
2221.56
0.00
2221.56
2221.56
0.00
2221.56
N/A
10.00%
10.00%
0.00%
0.00%
0.00%
0.00%
0.00%
1334.60
0.00
1334.60
0.00
1804.00
0.00
1804.00
0.00
0.00
#REF!
23.28
0.00
8.56
#REF!
0.00
#REF!
25.61
0.00
7.81
#REF!
1922.00
0.00
1922.00
0.00
0.00
0.00
#REF!
26.89
0.00
7.14
#REF!
1922.00
0.00
1922.00
0.00
0.00
0.00
#REF!
28.23
0.00
6.53
#REF!
1922.00
0.00
1922.00
0.00
0.00
0.00
#REF!
29.64
0.00
5.99
#REF!
1922.00
0.00
1922.00
0.00
0.00
0.00
#REF!
31.13
0.00
5.50
#REF!
1922.00
0.00
1922.00
0.00
0.00
0.00
#REF!
32.68
0.00
5.05
#REF!
1922.00
0.00
1922.00
0.00
0.00
0.00
#REF!
34.32
0.00
4.64
#REF!
0.00
#REF!
0.00
#REF!
0.00
#REF!
54.00
#REF!
0.00
#REF!
0.00
#REF!
54.00
#REF!
54.00
#REF!
0.00
#REF!
0.00
#REF!
54.00
#REF!
54.00
#REF!
0.00
#REF!
0.00
#REF!
54.00
#REF!
54.00
#REF!
0.00
#REF!
0.00
#REF!
54.00
#REF!
54.00
#REF!
0.00
#REF!
0.00
#REF!
54.00
#REF!
54.00
#REF!
0.00
#REF!
0.00
#REF!
54.00
#REF!
54.00
#REF!
0.00
#REF!
0.00
#REF!
54.00
#REF!
54.00
#REF!
#REF!
#REF!
#REF!
17.84
0.00
17.84
#REF!
#REF!
#REF!
16.33
0.00
16.33
#REF!
#REF!
#REF!
13.92
0.00
13.92
#REF!
#REF!
#REF!
11.51
0.00
11.51
#REF!
#REF!
#REF!
9.00
0.00
9.00
#REF!
#REF!
#REF!
6.61
0.00
6.61
#REF!
#REF!
#REF!
5.77
0.00
5.77
#REF!
#REF!
#REF!
5.77
0.00
5.77
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
#REF!
63.17
0.00
#REF!
0.00
#REF!
17.69
0.00
#REF!
0.00
#REF!
30.20
0.00
#REF!
0.00
#REF!
30.07
0.00
#REF!
0.00
#REF!
29.93
0.00
#REF!
0.00
#REF!
29.72
0.00
#REF!
0.00
#REF!
29.24
0.00
#REF!
0.00
#REF!
28.60
0.00
#REF!
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
FORM III - ANALYSIS OF BALANCE SHEET

LIABILITIES
Name:
LUCKY ARCHADE
Amounts in Rs. Lacs
Projections Projections Projections Projections Projections Projections
2009-10
2009-10
2010-11
2011-12
20012-13
2013-14
No.of months
12
12
12
12
12
12
Year
CURRENT LIABILITIES
1. Short-term borrowing from banks (including
bills purchased, discounted & excess
borrowing placed on repayment basis)
i. State Bank of India
ii. Others
iii. (of which BP & BD)
Sub-total [i + ii] (A)
2. Short term borrowings from others
3. Sundry Creditors (Trade)
4. Advance payments from customers /
deposits from dealers
5. Provision for taxation
6. Dividend payable
7. Other statutory liabilities (due within 1 year)
8. Deposits / instalments of term loans /
DPGs / debentures etc. (due within 1 year)
9. Other current liabilities & provisions
(due within 1 year) - specify major items
a. Other Outstanding Liabilities payable
b. Creditors for expenses
c. Creditors for capital goods
d. Others
Sub total [2 to 9] (B)
10. Total current liabilities [A + B]
TERM LIABILITIES
11. Debentures (not maturing within 1 year)
12. Preference Shares (redeemable after 1 year)
13. Term loans (excluding instalments
payable within 1 year)
14. Deferred Payment Credits (excluding
instalments due within 1 year)
15. Term deposits (repayable after 1 year)
16. Other term liabilities
17. Total Term Liabilities [11 to 16]
18. Total Outside Liabilities [10 + 17]
NET WORTH
19. Ordinary Share Capital
20. General Reserve
21. Revaluation Reserve
22. Other Reserves (excluding Provisions)
23. Surplus (+) or deficit (-) in Profit & Loss a/c
23. a. Share Application money
b. Share Premium Account
c. Deferred Tax Liability A/c
d. Others
e.
24. Net Worth
25. TOTAL LIABILITIES [18 + 24]
Projections
2014-15
12
Projections
2015-16
12
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
80.48
63.54
46.60
29.65
12.71
0.00
0.00
0.00
80.48
81.48
63.54
64.54
46.60
47.60
29.65
30.65
12.71
13.71
0.00
1.00
0.00
1.00
0.00
1.00
43.74
43.74
43.74
43.74
43.74
43.74
43.74
43.74
357.95
458.22
629.36
799.78
969.36
1137.77
1303.47
1465.54
401.69
501.96
673.10
843.52
1013.10
1181.51
1347.21
1509.28
483.17
566.50
720.70
874.17
1026.81
1182.51
1348.21
1510.28
FORM III - ANALYSIS OF BALANCE SHEET (Continued)

ASSETS
Amounts in Rs. Lacs
Name:
LUCKY ARCHADE
Year
No.of months
CURRENT ASSETS
26. Cash and Bank Balances
27. Investments (other than long term)
i. Govt. and other trustee securities
ii. Fixed Deposits with banks
28. i. Receivables other than deferred &
exports (incldg. bills purchased and
discounted by banks)
ii. Export receivables (incldg. bills
purchased/discounted by banks)
29. Instalments of deferred receivables
(due within 1 year)
30. Inventory:
i. Raw materials (including stores and
other items used in the process of
manufacture)
a.
Imported
b.
Indigenous
ii. Stocks-in-process
iii. Finished goods
iv. Other consumable spares
a.
Imported
b.
Indigenous
31. Advances to suppliers of raw materials
and stores/spares
32. Advance payment of taxes
33. Other current assets (specify major items)
a.
Sales Tax Refundable
b.
Prepaid Expenses
c.
Other Advances
d.
34. Total Current Assets (26 to 33)
FIXED ASSETS
35. Gross Block (land, building, machinery,
work-in-progress)
36. Depreciation to date
37. Net Block (35 - 36)
OTHER NON-CURRENT ASSETS
38. Investments/book debts/advances/deposits
which are not current assets
i. a.
Investments in subsidiary
companies / affiliates
b.
Others
ii. Advances to suppliers of capital goods
and contractors
iii. Deferred receivables (maturity
exceeding 1 year)
iv. Others
a.
Security Deposit
b.
Sales Tax under Appeal
c.
Tax Deducted at Source
d.
Others
39. Non-consumable stores and spares
40. Other non-current assets including
dues from directors
41. Total Other Non-current Assets (38 to 40)
42. Intangible Assets (patents, good will,
Projections Projections Projections Projections Projections Projections

2009-10
2009-10
2010-11
2011-12
20012-13
2013-14
12
Projections
2014-15
Projections
2015-16
12
12
12
12
12
12
12
363.27
0.00
454.41
0.00
615.74
0.00
775.76
0.00
934.38
0.00
1095.59
0.00
1266.33
0.00
1433.05
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
54.00
54.00
54.00
54.00
54.00
54.00
54.00
54.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
54.00
0.00
0.00
54.00
0.00
0.00
54.00
0.00
0.00
54.00
0.00
0.00
54.00
0.00
0.00
54.00
0.00
0.00
54.00
0.00
0.00
54.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
417.27
508.41
669.74
829.76
988.38
1149.59
1320.33
1487.05
114.96
8.56
106.40
114.96
16.37
98.59
114.96
23.51
91.45
114.96
30.05
84.91
114.96
36.03
78.93
114.96
41.53
73.43
114.96
46.58
68.38
114.96
51.22
63.74
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
prelim.expenses, bad / doubtful debts not

provided for, etc.
43. Total Assets (34+37+41+42)
44. Tangible Net Worth (24 - 42)
45. a. Net Working Capital (34 - 10)
b. Net Working Capital (excl. TL instal as CL)
46. a. Current Ratio (incl. TL instl as CL)(34 / 10)
b. Current Ratio (excl. TL instl as CL)
47. Total OUTSIDE Liabilities / Tangible
Net Worth (18 / 44)
48. Total TERM Liabilities / Tangible
Net Worth (17 / 44)
RATIOS NET OF REVALUATION
RESERVES
49. TANGIBLE NET WORTH (24-21-42)
50. TOTAL OUTSIDE LIAB/TNW
51. TOTAL TERM LIAB/TNW
ADDITIONAL INFORMATION
A.
Arrears of depreciation
B.
Contingent Liabilities:
i. Arrears of cumulative dividends
ii. Gratuity liability not provided for
iii. Disputed excise / customs /
tax liabilities
iv. Other liabilities not provided for
0.00
523.67
401.69
416.27
416.27
0.00
607.00
501.96
507.41
507.41
0.00
761.19
673.10
668.74
668.74
0.00
914.67
843.52
828.76
828.76
0.00
1067.31
1013.10
987.38
987.38
0.00
1223.02
1181.51
1148.59
1148.59
0.00
1388.71
1347.21
1319.33
1319.33
0.00
1550.79
1509.28
1486.05
1486.05
417.27
417.27
508.41
508.41
669.74
669.74
829.76
829.76
988.38
988.38
1149.59
1149.59
1320.33
1320.33
1487.05
0.20
0.13
0.07
0.04
0.01
0.00
0.00
0.00
0.20
0.13
0.07
0.04
0.01
401.69
0.20
0.20
501.96
0.13
0.13
673.10
0.07
0.07
843.52
0.04
0.04
1013.10
0.01
0.01
1181.51
0.00
0.00
1347.21
0.00
0.00
1509.28
0.00
0.00
FORM IV
Name:
LUCKY ARCHADE
Amounts in Rs. Lacs
ProjectionsProjectionsProjections Projections Projections Projections Projections Projections Projections
Year 2009-10
2009-10
2010-11
2011-12
20012-13
2013-14
2014-15
2015-16
#VALUE!
A. CURRENT ASSETS
1. Raw materials (incl. stores & other items
used in the process of manufacture)
a.
Imported
Month's Consumption
b.
Indigenous
Month's Consumption
2. Other Consumable spares, excluding
those included in 1 above
a.
Imported
Month's Consumption
b.
Indigenous
Month's Consumption
3. Stock-in-process
Month's cost of production
4. Finished goods
Month's cost of sales
5. Receivables other than export & deferred
receivables (incl. bills purchased &
discounted by bankers)
Month's domestic sales: excluding
deferred payment sales
6. Export receivables (incl. bills purchased
and discounted)
Month's export sales
7. Advances to suppliers of raw materials &
stores / spares, consumables
8. Other current assets incl. cash & bank
balances & deferred receivables due
within one year
Cash and Bank Balances
Investments (other than long term):
i.
Govt. and other trustee securities
ii.
Fixed Deposits with banks
Instalments of deferred receivables
(due within 1 year)
Advance payment of taxes
Other current assets
9. Total Current Assets
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
54.00
#REF!
54.00
#REF!
54.00
#REF!
54.00
#REF!
54.00
#REF!
54.00
#REF!
54.00
#REF!
54.00
#REF!
20.00
(2.26)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
363.27
454.41
615.74
775.76
934.38
1095.59
1266.33
1433.05
0.00
363.27
454.41
615.74
775.76
934.38
1095.59
1266.33
1433.05
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
417.27
0.00
0.00
0.00
508.41
0.00
0.00
0.00
669.74
0.00
0.00
0.00
829.76
0.00
0.00
0.00
988.38
0.00
0.00
0.00
1149.59
0.00
0.00
0.00
1320.33
0.00
0.00
0.00
1487.05
0.00
0.00
0.00
20.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
(To agree with item 34 in Form III)
FORM IV
COMPARATIVE STATEMENT OF CURRENT ASSETS AND CURRENT LIABILITIES
Name:
LUCKY ARCHADE
Amounts in Rs. Lacs
ProjectionsProjectionsProjections Projections Projections Projections Projections Projections Projections
Year 2009-10
2009-10
2010-11
2011-12
20012-13
2013-14
2014-15
2015-16
#VALUE!
B. CURRENT LIABILITIES
(Other than bank borrowings for working capital)
10. Creditors for purchase of raw materials,
stores & consumable spares
Month's purchases
11. Advances from customers
12. Statutory liabilities
13. Other current liabilities:
Short term borrowings from others
Provision for taxation
Dividend payable
Deposits / instalments of term loans / DPGs
/ debentures etc. (due within 1 year)
Other current liabilities & provisions
(due within 1 year)
14. Total (To agree with total B of Form-III)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1.00
0.00
0.00
0.00
0.00
0.00
1.00
0.00
0.00
0.00
0.00
0.00
1.00
0.00
0.00
0.00
0.00
0.00
1.00
0.00
0.00
0.00
0.00
0.00
1.00
0.00
0.00
0.00
0.00
0.00
1.00
0.00
0.00
0.00
0.00
0.00
1.00
0.00
0.00
0.00
0.00
0.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
0.00
0.00
FORM VI
FUNDS FLOW STATEMENT
Name:
LUCKY ARCHADE
Amounts in Rs. Lacs
ProjectionsProjections Projections Projections Projections Projections Projections
2009-10
2010-11
2011-12
20012-13
2013-14
2014-15
2015-16
No.of months
12
12
12
12
12
12
12
Year
1. SOURCES
a. Net Profit
b. Depreciation
c. Increase in Capital
d. Increase in Term Liabilities
(including Public Deposits)
e. Decrease in
i.
Fixed Assets
ii. Other non-current Assets
f. Others
g. TOTAL
2. USES
a. Net loss
b. Decrease in Term Liabilities
(including Public Deposits)
c. Increase in
i.
Fixed Assets
ii. Other non-current Assets
d. Dividend Payments
e. Others
f. TOTAL
3. Long Term Surplus (+) / Deficit (-) [1-2]
4. Increase/decrease in current assets
* (as per details given below)
5. Increase/decrease in current liabilities
other than bank borrowings
6. Increase/decrease in working capital gap
7. Net Surplus / Deficit (-) [3-6]
8. Increase/decrease in bank borrowings
9. Increase/decrease in NET SALES
* Break up of item-4
i. Increase/decrease in Raw Materials
ii. Increase/decrease in Stocks-in-Process
iii. Increase/decrease in Finished Goods
iv. Increase/decrease in Receivables
a) Domestic
b) Export
v. Increase/decrease in Stores & Spares
vi. Increase/decrease in other current assets
TOTAL
#REF!
7.81
0.00
#REF!
7.14
0.00
#REF!
6.53
0.00
#REF!
5.99
0.00
#REF!
5.50
0.00
#REF!
5.05
0.00
#REF!
4.64
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
#REF!
0.00
#REF!
0.00
#REF!
0.00
#REF!
0.00
#REF!
0.00
#REF!
0.00
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
16.94
16.94
16.95
16.94
12.71
0.00
0.00
0.00
0.00
0.00
0.00
#REF!
0.00
0.00
0.00
0.00
#REF!
0.00
0.00
0.00
0.00
#REF!
0.00
0.00
0.00
#REF!
0.00
0.00
0.00
0.00
#REF!
0.00
0.00
0.00
0.00
#REF!
0.00
0.00
0.00
0.00
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
91.14
161.33
160.02
158.62
161.21
170.74
166.72
0.00
91.14
#REF!
0.00
183.60
0.00
161.33
#REF!
0.00
201.96
0.00
160.02
#REF!
0.00
0.00
0.00
158.62
#REF!
0.00
0.00
0.00
161.21
#REF!
0.00
0.00
0.00
170.74
#REF!
0.00
0.00
0.00
166.72
#REF!
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
91.14
91.14
0.00
0.00
0.00
161.33
161.33
0.00
0.00
0.00
160.02
160.02
0.00
0.00
0.00
158.62
158.62
0.00
0.00
0.00
161.21
161.21
0.00
0.00
0.00
170.74
170.74
0.00
0.00
0.00
166.72
166.72
Projections
#VALUE!
12
1269.43
15.49
0.00
0.00
0.00
1284.92
0.00
99.88
35.00
0.00
0.00
134.88
1150.04
-1467.05
-1.00
-1466.05
2616.09
0.00
-798.50
0.00
0.00
-34.00
0.00
0.00
0.00
-1433.05
-1467.05
ASSESSED BANK FINANCE

Name: LUCKY ARCHADE

(TL instalments included as Current Liabilities)
Year
Total Current Assets
Current Liabilities (Other than Bank
Borrowing)
Working Capital Gap
Net Working Capital (Act. /Prj)
Assessed Bank Finance (ABF)
NWC/TCA (%)
Bank Finance to TCA (%)
Other CL/TCA (%)
S. Creditors /TCA (%)
Inv./NS (Days)
Rec./ Gross Sales (Days)
S. Creditors /Purchase (Days)

(TL instalments excluded from Current Liabilities)
Year
Total Current Assets
Current Liabilities (Other than Bank
Borrowing)
Working Capital Gap
Net Working Capital (Act. /Prj)
Assessed Bank Finance (ABF)
NWC/TCA (%)
Bank Finance to TCA (%)
Other CL/TCA (%)
S. Creditors /TCA (%)
Inv./NS (Days)
Rec./ Gross Sales (Days)
S. Creditors /Purchase (Days)
Amounts in Rs. Lacs

2009-10 2010-11 2011-12 20012-13 2013-14 2014-15 2015-16 #VALUE!
508.41
669.74
829.76
988.38 1149.59 1320.33 1487.05
20.00
1.00
507.41
507.41
0.00
99.80%
0.00%
0.20%
0.00%
9.76
0.00
0.00
1.00
668.74
668.74
0.00
99.85%
0.00%
0.15%
0.00%
8.87
0.00
0.00
1.00
828.76
828.76
0.00
99.88%
0.00%
0.12%
0.00%
8.87
0.00
0.00
1.00
987.38
987.38
0.00
99.90%
0.00%
0.10%
0.00%
8.87
0.00
0.00
1.00
1148.59
1148.59
0.00
99.91%
0.00%
0.09%
0.00%
8.87
0.00
0.00
1.00
1319.33
1319.33
0.00
99.92%
0.00%
0.08%
0.00%
8.87
0.00
0.00
1.00
1486.05
1486.05
0.00
99.93%
0.00%
0.07%
0.00%
8.87
0.00
0.00
0.00
20.00
20.00
0.00
100.00%
0.00%
0.00%
0.00%
5.13
0.00
#DIV/0!
Amounts in Rs. Lacs

2009-10 2010-11 2011-12 20012-13 2013-14 2014-15 2015-16
#VALUE!
508.41
669.74
829.76
988.38 1149.59 1320.33 1487.05
20.00
1.00
507.41
507.41
0.00
99.80%
0.00%
0.20%
0.00%
9.76
0.00
0.00
1.00
668.74
668.74
0.00
99.85%
0.00%
0.15%
0.00%
8.87
0.00
0.00
1.00
828.76
828.76
0.00
99.88%
0.00%
0.12%
0.00%
8.87
0.00
0.00
1.00
987.38
987.38
0.00
99.90%
0.00%
0.10%
0.00%
8.87
0.00
0.00
1.00
1148.59
1148.59
0.00
99.91%
0.00%
0.09%
0.00%
8.87
0.00
0.00
1.00
1319.33
1319.33
0.00
99.92%
0.00%
0.08%
0.00%
8.87
0.00
0.00
1.00
1486.05
1486.05
0.00
99.93%
0.00%
0.07%
0.00%
8.87
0.00
0.00
0.00
20.00
20.00
0.00
100.00%
0.00%
0.00%
0.00%
5.13
0.00
#DIV/0!
INDEX
SL. NO.
I
II
III
IV
V
VI
VII
CHAPTER
PAGE NO.
PROJECT AT A GLANCE
INTRODUCTION
LOCATION
MARKET SURVEY
PROMOTERS
IMPLEMENTATION SCHEDULE
FINANCIAL EVOLUTIONS
1
1
1
1
2
2
2
ANNEXURE
BASIC ASSUMPTIONS
I
II
III
IV
V
VI
VII
VIII
IX
X
XI
XII
XIII
XIV
XV
XVI
XVII
XVIII
XIX
XX
XXI
XXII
BASIC ASSUMPTIONS
BUILDINGS
PLANT AND MACHINERIES
FURNITURE & FIXTURES
PRELIMINARY & PREOPERATIVE EXPENSES
TOTAL BLOCK CAPITAL
RAW MATERIALS CONSUMPTION
PACKING MATERIALS
MAN POWER & ORGANISATION
OVERHEADS
ANNUAL SALES REALISATION
WORKING CAPITAL REQUIREMENT
COST OF PROJECT AND MEANS OF FINANCE
INTEREST AND REPAYMENT SCHEDULE OF TERM LOAN
DEPRECIATION SCHEDULE
COST OF PRODUCTION AND PROFITABILITY
DEBT SERVICE COVERAGE RATIO
CASH FLOW STATEMENT
PROJECTED BALANCE SHEET
PAY BACK PERIOD
BREAK - EVEN - POINT
CONCLUSIONS
CHAPTER - 1
PROJECT AT A GLANCE
NAME OF PROJECT
D L CASTING ALLOYS PVT LTD
LOCATION
PANIKOILI
JAJPUR
CONSTITUTION
PVT LTD
NAME OF PROMOTER
:
:
DHARANIDHAR GHADAI
RESIDENTIAL ADDRESS
PANIKOILI
JAJPUR
OBJECTIVE
HEAVY CASTING GREY IRON
TOTAL PROJECT COST
128.46
MEANS OF FINANCE
TERM LOAN
PROMOTER'S
CONTRIBUTION
PROPOSED MAN POWER
Lacs.
44
10 TIME FOR COMPLETION OF PROJECT

AND COMMERCIAL PRODUCTION
2 MONTHS
11 NUMBER OF WORKING DAYS
300 DAYS ( PER ANNUM )
13 BREAK-EVEN-POINT
#REF!
14 PAY BACK PERIOD
15 DEBT SERVICE COVERAGE RATIO
84.72 Lacs.
43.74 Lacs.
PERSONS
years
1431.04
165.70
8.64
ANNEXURE-I
BASIC ASSUMPTIONS
(Rs . In Lacs)
RAW MATERIAL REQUIREMENT

Increase in expenses (i.e. Salary & Wages, consumables,Overheads,Power and Fuel) during the
succeeding year will be 5% of that expenses in the previous year.
ANNEXURE-II
LAND & BUILDING
Land
Working shed
Office Cum store room
Watchman shed
Boundry Wall with boring
TOTAL LAND AND BUILDING
ANNEXURE-III
30" Dia Cupola with 7.5 HP motor
EOT Overhead
Sand Mullar with 5HP Motor
Sand Mixture with 5HP Motor
Coalfired hot Compartment for drying mould and cores
Ladles of 2 MT Caps
Flexible shaft Grinder
Lathe Machine
Drilling Machine
Air compressor
Weigh Bridge
Electrification & Instalation 10%
Sand Testing Equipment
Inspection equipments
Energy conservation Equipments
Pollution control Equipment
TOTAL
28.71
15.00
6.00
6.00
2.00
57.71
7.00
3.40
2.50
1.00
3.00
1.80
0.80
5.00
0.50
0.50
20.00
45.50
4.55
1.00
0.80
0.40
2.00
54.25
54.25
ANNEXURE-IV
Furniture
1.00
1.00
ANNEXURE-V
i)
Preliminary Expenses
Include Interst during construction Period
2.00
TOTAL
2.00
ANNEXURE-VI
TOTAL BLOCK CAPITAL
BUILDINGS
57.71
54.25
1.00
2.00
114.96
ANNEXURE-VII
RAW MATERIALS CONSUMPTION
Ist Year
Sl. No. Particulars
(Rs. In Lacs)
Qty
PER MONTH
Rate
Amount
PER ANNUM
Amount
1
2
3
4
Pig Iron
Cast Iron Scrap
Coke
Foundry chemicals
240
120
60
45000.00
30000.00
33000.00
108.00
36.00
19.80
3.00
864.00
288.00
158.40
24.00
1334.40
2nd Year
1
2
3
4
Pig Iron
Cast Iron Scrap
Coke
Foundry chemicals
240
120
60
47000.00
35000.00
36000.00
112.80
42.00
21.60
4.00
1128.00
420.00
216.00
40.00
1804.00
Pig Iron
Cast Iron Scrap
Coke
Foundry chemicals
240
120
60
50000.00
36000.00
40000.00
120.00
43.20
24.00
5.00
1200.00
432.00
240.00
50.00
1922.00
3rd Year
1
2
3
4
ANNEXURE-VIII
PACKING MATERIALS
Ist Year
Sl. No. Particulars
(Rs. In Lacs)
PER MONTH
Amount
PER ANNUM
Amount
Misc. Material
0.30
3.60
3.60
2nd Year
1
Misc. Material
0.40
4.80
4.80
Misc. Material
0.50
6.00
6.00
3rd Year
1
ANNEXURE-IX
Sl. No. Particulars
No. of Persons
Salary
per month
1
Manager
1
10000.00
Total Salary
per month
10000.00
Sales Executive
5000.00
15000.00
Supervisor
5000.00
15000.00
Metallurgist
8000.00
16000.00
Steno cum Typist
3000.00
6000.00
Skilled Worker
5000.00
45000.00
Semi skilled Worker
4000.00
36000.00
Unskilled Worker
12
3500.00
42000.00
Peon cum Watchman
3000.00
TOTAL
44
9000.00
________
194000.00
TOTAL PER ANNUM

ANNEXURE-X
OVERHEADS
Sl. No. Particulars
A
2328000.00
Expenses
OVERHEADS
Per Month
100000.00
Per Annum
1200000.00
25000.00
300000.00
Office Overhead
60000.00
720000.00
Misc. Exp
50000.00
600000.00
Insurance
______
20000.00
________
Factry Overhead
Repair & Maintenance
B.
OTHER OVERHEADS
(L.S.)
235000.00
2840000.00
ANNEXURE-XI
The Annual Sales Realisation is estimated as follows : -
Value
(Rs.IN LACS)
A. 1st Year
Heavy casting Upto 1.5 MT 360 MT @ 51000/-
1836.00
1836.00
B.
2nd Year
2019.60
2019.60
C
3rd Year & onwards

2221.56
2221.56
ANNEXURE-XII
ASSESSMENT
OF
a. CAPACITY UTILISATION :
WORKING
(Rs. in Lacs)
R E Q U I R E M E N T(1st year)
60%
PER MONTH
153.00
b. SALES
c. RAW MATERIAL CONSUMPTION
d. ASSESSMENT
Ist Method
Sl. No. Items
CAPITAL
Raw material
Holding
1/2 month
PER ANNUM
1836.00
108.00
Working
Capital
Required
54.00
1334.40
MARGIN
Permissible Bank
%
Value
Finance
25%
13.50
40.50
54.00
13.50
40.50
ANNEXURE-XIII
COST OF PROJECT AND
MEANS OF FINANCE
A
COST OF PROJECT
Partculars
Amount
Building
57.71
Plant & Machinery
54.25
Furniture & Fittings
1.00
2.00
Margin Money for Working Capital
13.50
______
128.46
TOTAL PROJECT COST

B
MEANS OF FINANCE
Sl. No.
1
Partculars
Term Loan
Amount
84.72
Promotor's Contribution
43.74
_____
128.46
ANNEXURE-XIV
(Rs. in Lacs.)
A.
Sl.No. Description
1 Amount of
Term Loan
2
1st Yr.
2nd Yr.
3rd Yr.
4th Yr.
5th Yr.
6th Yr.
7th Yr.
8th Yr.
84.72
80.48
63.54
46.60
29.65
12.71
0.00
0.00
4.24
16.94
16.94
16.94
16.94
12.71
0.00
0.00
Interest on Term Loan

@ 13.25%
12.07
10.56
8.15
5.73
3.22
0.84
0.00
0.00
Yearly Payment of
Term Loan
_____
27.51
_____
25.09
_____
22.68
_____
20.17
_____
13.55
_____
0.00
_____
0.00
Amount of
Repayment
_____
16.31
Year
2012-13
1st QTR
2nd QTR
3RD QTR
4th QTR
2013-14
1st QTR
2nd QTR
3RD QTR
4th QTR
2014-15
1st QTR
2nd QTR
3RD QTR
4th QTR
2015-16
1st QTR
2nd QTR
3RD QTR
4th QTR
2016-17
1st QTR
2nd QTR
3RD QTR
4th QTR
2014-15
1st QTR
2nd QTR
3RD QTR
4th QTR
2015-16
1st QTR
2nd QTR
3RD QTR
4th QTR
C
Sl.No.

Opening Balance/
Further
Repayment Interest Cumulative Interest
Disbursement
Disbursement
84.72
0.00
0.00
3.02
3.02
84.72
0.00
0.00
3.02
6.04
84.72
0.00
3.02
9.05
84.72
4.24
3.02
12.07
80.48
76.25
72.01
67.78
4.24
4.24
4.24
4.24
2.87
2.72
2.57
2.41
2.87
5.58
8.15
10.56
63.54
59.30
55.07
50.83
4.24
4.24
4.24
4.24
2.26
2.11
1.96
1.81
2.26
4.38
6.34
8.15
46.60
42.36
38.12
33.89
4.24
4.24
4.24
4.24
1.66
1.51
1.36
1.21
1.66
3.17
4.53
5.73
29.65
25.42
21.18
16.94
4.24
4.24
4.24
4.24
1.06
0.91
0.70
0.56
1.06
1.96
2.66
3.22
12.71
8.47
4.24
0.00
4.24
4.24
4.24
0.00
0.42
0.28
0.14
0.00
0.42
0.70
0.84
0.84
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
INTEREST PAYMENT SCHEDULE(CASH CREDIT)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Description
1st Yr.
2nd Yr.
3rd Yr.
4th Yr.
5th Yr.
6th Yr.
7th Yr.
8th Yr.
Cash Credit
40.50
40.50
40.50
40.50
40.50
40.50
40.50
40.50
Interest on C.C.
5.77
5.77
5.77
5.77
5.77
5.77
5.77
5.77
Total Interest
17.84
16.33
13.92
11.51
9.00
6.61
5.77
5.77
Total Repayment
22.08
33.28
30.86
28.45
25.94
19.32
5.77
5.77
ANNEXURE-XV
Sl. No.Description
1
1st Yr.
2nd Yr.
3rd Yr.
4th Yr.
5th Yr.
6th Yr.
7th Yr.
8th Yr.
Land &
Land development
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Building
COST/W.D.V.
Depreciation(5%)
57.71
2.89
54.82
2.74
52.08
2.60
49.48
2.47
47.01
2.35
44.65
2.23
42.42
2.12
40.30
2.02
Plant & Machinery

COST/W.D.V.
Depreciation(15%)
54.25
5.43
48.83
4.88
43.94
4.39
39.55
3.95
35.59
3.56
32.03
3.20
28.83
2.88
25.95
2.59

COST/W.D.V.
Depreciation(10%)
1.00
0.25
0.75
0.19
0.56
0.14
0.42
0.11
0.32
0.08
0.24
0.06
0.18
0.04
0.13
0.03
Preliminary and
Preoperative exp
2.00
2.00
2.00
2.00
2.00
2.00
2.00
2.00
114.96
106.40
98.59
91.45
84.91
78.93
73.43
68.38
8.56
7.81
7.14
6.53
5.99
5.50
5.05
4.64
Total COST/ W.D.V.
Total Depreciation
ANNEXURE-XVI
COST OF OPERATION AND PROFITABILITY

Sl.No.Particulars
1
Sales
2
(Rs. in Lacs.)
1st Yr.
1836.00
2nd Yr.
2019.60
3rd Yr.
2221.56
4th Yr.
2221.56
5th Yr.
2221.56
6th Yr.
2221.56
7th Yr.
2221.56
8th Yr.
2221.56
1334.40
1804.00
1922.00
1922.00
1922.00
1922.00
1922.00
1922.00
b) Packing Mat
2.40
3.15
3.31
3.47
3.65
3.83
4.02
4.22
d) Salary & Wages
23.28
25.61
26.89
28.23
29.64
31.13
32.68
34.32
f) Overheads
28.40
44.73
46.97
49.31
51.78
54.37
57.09
59.94
g) Interest
17.84
16.33
13.92
11.51
9.00
6.61
5.77
5.77
8.56
____
1414.88
7.81
____
1901.63
7.14
____
2020.22
6.53
____
2021.06
5.99
____
2022.06
5.50
____
2023.43
5.05
____
2026.61
4.64
____
2030.90
Net Profit before Tax 421.12
117.97
201.34
200.50
199.50
198.13
194.95
190.66
Tax
63.17
17.69
30.20
30.07
29.93
29.72
29.24
28.60
Profit after Tax
357.95
100.27
171.14
170.42
169.58
168.41
165.71
162.06
Available Surplus
366.51
108.08
178.28
176.96
175.57
173.90
170.76
166.71
1st Yr.
366.51
2nd Yr.
108.08
3rd Yr.
178.28
4th Yr.
176.96
5th Yr.
175.57
6th Yr.
173.90
7th Yr.
170.76
Total
1350.05

& Cash Credit
17.84
____
TOTAL
384.35
16.33
____
124.42
13.92
____
192.20
11.51
____
188.46
9.00
____
184.56
6.61
____
180.52
5.77
____
176.53
80.98
_____
1431.04
COST OF SALES
a) Raw material
h) Depreciation
Cost of Production
ANNEXURE - XVII
Sl. No.Description
1 Available Surplus
2
Repayment of T.L.
4.24
16.94
16.94
16.94
16.94
12.71
0.00
84.72

& Cash Credit
17.84
____
22.08
17.41
16.33
____
33.28
3.74
13.92
____
30.86
6.23
11.51
____
28.45
6.62
9.00
____
25.94
7.12
6.61
____
19.32
5.77
____
5.77
80.98
_____
165.70
8.64
Debt Service Coverage Ratio :
1431.04
165.70 __
8.64
ANNEXURE - XVIII
CASH FLOW STATEMENT
(Rs. in Lacs.)
PARTICULARS
SOURCES OF FINANCE
Profit before Tax
1st Yr.
2nd Yr.
3rd Yr.
4th Yr.
5th Yr.
6th Yr.
7th Yr.
8th Yr.
421.12
117.97
201.34
200.50
199.50
198.13
194.95
190.66
Interest added back
17.84
16.33
13.92
11.51
9.00
6.61
5.77
5.77
Depreciation
8.56
7.81
7.14
6.53
5.99
5.50
5.05
4.64
Increase in
Term Loan
84.72
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Increase in
Working Capital loan
40.50
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
____
142.11
0.00
____
222.40
0.00
____
218.54
0.00
____
214.49
0.00
____
210.23
0.00
____
205.77
0.00
____
201.08
APPLICATION OF FUNDS
Capital Expenditure
114.96
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Increase in
Current Assets
54.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Decrease in
Term Loan
4.24
16.94
16.94
16.94
16.94
12.71
0.00
0.00
Interest
17.84
16.33
13.92
11.51
9.00
6.61
5.77
0.00
Taxes
63.17
17.69
30.20
30.07
29.93
29.72
29.24
28.60
TOTAL
_____
254.21
_____
50.97
_____
61.07
_____
58.52
_____
55.87
_____
49.04
_____
35.01
_____
28.60
0.00
363.27
454.41
615.74
775.76
934.38
1095.58
1266.33
SURPLUS / DEFICIT(-)
363.27
91.14
161.33
160.01
158.62
161.19
170.76
172.48
CLOSING BALANCE
363.27
454.41
615.74
775.76
934.38
1095.58
1266.33
1438.81
Increase in
Current Liabilities
Promotor's
Contribution
TOTAL
OPENING BALANCE
1.00
43.74
____
617.48
ANNEXURE - XIX
PROJECTED BALANCE
SHEET
(Rs. in Lacs.)
LIABILITIES
1st Yr.
43.74
2nd Yr.
43.74
3rd Yr.
43.74
4th Yr.
43.74
5th Yr.
43.74
6th Yr.
43.74
7th Yr.
43.74
8th Yr.
43.74
Cumulative Profit
357.95
458.22
629.36
799.78
969.36
1137.77
1303.47
1465.54
Term Loan
80.48
63.54
46.60
29.65
12.71
0.00
0.00
0.00
Other Liabilities
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
Cash Credit from Bank
40.50
40.50
40.50
40.50
40.50
40.50
40.50
40.50
_____
523.67
_____
607.00
_____
761.19
_____
914.67
_____
1067.31
_____
1223.01
_____
1388.71
_____
1550.78
ASSETS
1st Yr.
2nd Yr.
3rd Yr.
4th Yr.
5th Yr.
6th Yr.
7th Yr.
8th Yr.
Fixed Assets
106.40
98.59
91.45
84.91
78.93
73.43
68.38
63.74
Current Assets other than

Cash & Bank Balances
54.00
54.00
54.00
54.00
54.00
54.00
54.00
54.00
Cash and bank Balances
363.27
454.41
615.74
775.76
934.38
1095.58
1266.33
1433.04
_____
523.67
_____
607.00
_____
761.19
_____
914.67
_____
1067.31
_____
1223.01
_____
1388.71
_____
1550.78
ANNEXURE - XX
PAY BACK PERIOD
SL NODESCRIPTION
1st Yr.
2nd Yr.
3rd Yr.
4th Yr.
5th Yr.
6th Yr.
7th Yr.
8th Yr.
357.95
100.27
171.14
170.42
169.58
168.41
165.71
162.06
8.56
7.81
7.14
6.53
5.99
5.50
5.05
4.64
Net Profit After Tax
Depreciation
Total Cash Accrual
366.51
108.08
178.28
176.96
175.57
173.90
170.76
166.71
Cumulative
Cash Accrual
366.51
474.59
652.87
829.83
1005.39
1179.30
1350.05
1516.76
The Cost of the Project is Rs.128.46000 Lacs. Hence Pay Back Period
will be Completed within
4 th year
(Rs. in Lacs.)
ANNEXURE - XXI
BASIS 1ST YEAR
EVALUATION OF BREAK - EVEN - POINT

BASIS 2ND YEAR
i.
SALES REALISATION
ii.
VARIABLE EXPENSES
Raw materials
iii.
1804.00
Interest
16.33
Salary and Wages (30%)

Overheads (70%)
7.68
31.31
CONTRIBUTION (i - ii)
iv.
a
b
c
d
v.
2019.60
FIXED AND SEMI VERIABLE EXPENSES

Depreciation
Interest
Overheads (30%)
1859.33
160.27
7.81
10.56
17.93
13.42
BREAK-EVEN-POINT AT UTILISED CAPACITY

= ( FIXED COST / CONTRIBUTION ) x 100 =
49.72
(9.29 /15.81) x100 =
31.02
128.46
39
Manager
10000.00
10000.00
Accountant
5000.00
5000.00
Receptionist
5000.00
15000.00
Supervisors
2000.00
6000.00
Security
2500.00
10000.00
Mechanic
Dining attendant
0.00
112.96
84.72
80.48
84.72
40.59
125.31
125.31
46.17
86.76
171.48
9th Yr.
0.00
38.29
1.91
23.35
2.34
0.10
0.03
2.00
63.74
4.27
1.63
2.85
0.00
-0.41
4.08
190.87
-0.64
86.76
1431.04
-5.77
0.00
0.00
4
128.46
0.00
0.00
0.00
0.00
0.00
5.77
11
12
13
13
14
15
15
16
CHECK
LUCKY ARCHADE
Year > 2009-10 2009-10
2010-11
2011-12
20012-13 2013-14
2014-15
2015-16
1. Closing Stock in Process

of Operating Stament tallies
with that of Balance Sheet
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
2. Closing Stock of F.G.

of Operating Stament tallies
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
3. Net Profit
4. Depreciation Reported in
Operating Statement tallies
5. Balance Sheet Assets is
equal to Liabilities
a. Total Assets
b. Total Liabilities
c. Difference
6. Net Funds Outflow/Inflow :
a.Net Surplus/Deficit
(Item-8 of Form-VI)
b.Increase/Decrease in Bank Borrowing
(Item-9 of Form-VI)
c.Difference
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
Yes
Yes
Yes
Yes
Yes
Yes
Yes
No
No
No
No
No
No
No
No
No
523.67
483.17
40.50
607.00
566.50
40.50
761.19
720.70
40.49
914.67
874.17
40.50
1067.31
1026.81
40.50
1223.02
1182.51
40.51
1388.71
1348.21
40.50
1550.79
1510.28
40.51
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
0
#REF!
#REF!
0
#REF!
0
#REF!
0
#REF!
0
#REF!
*** In case there are Differences under Checks-5 or 6 above, these should be zeroised.
Any Diffrence under Check-4 should be expalined at the appropriate place in the Appraisal Memorandum.
0
#REF!
0
#REF!
PERFORMANCE & FINANCIAL INDICATORS

Name:
LUCKY ARCHADE
Amounts in Rs. Lacs
As on 31st March: 2009-10 2009-10 2010-11 2011-12 20012-13 2013-14
Net sales
1836.00 2019.60 2221.56 2221.56 2221.56 2221.56
Operating Profit
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
Net Other Income
0.00
0.00
0.00
0.00
0.00
0.00
Profit Before Tax
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
PBT/NS (%)
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
Profit After Tax
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
Cash Accruals
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
Paid Up Capital
43.74
43.74
43.74
43.74
43.74
43.74
Tangible Net Worth
401.69
501.96
673.10
843.52 1013.10 1181.51
Adj TNW (Excl. Invest/Loans in Subsidiaries)
401.69
501.96
673.10
843.52 1013.10 1181.51
TOL/TNW
0.20
0.13
0.07
0.04
0.01
0.00
Total Term Lia./TNW
0.20
0.13
0.07
0.04
0.01
0.00
Current Ratio
417.27
508.41
669.74
829.76
988.38 1149.59
Total Tangible Assets (TTA)
523.67
607.00
761.19
914.67 1067.31 1223.02
EFFICIENCY RATIOS :
Net Sales/TTA (Times)
PBT/TTA (%)
Operating Cost/NS (%)
Bank Fin./Curr. Assets (%)
Inv./NS+Rec./GS (Days)
3.51
#REF!
#REF!
0.00%
11
3.33
#REF!
#REF!
0.00%
10
2.92
#REF!
#REF!
0.00%
9
2.43
#REF!
#REF!
0.00%
9
2.08
#REF!
#REF!
0.00%
9
LIQUIDITY RATIOS
Current Ratio
Acid Test Ratio
Bank Finance to WCG (%)
417.27
363.27
0.00%
508.41
454.41
0%
669.74
615.74
0.00%
829.76
775.76
0%
988.38
934.38
0.00%
0.20
0.20
0.15
0.76
#REF!
0.13
0.13
0.10
0.64
#REF!
0.07
0.07
0.06
0.51
#REF!
0.04
0.04
0.03
0.35
#REF!
0.01
0.01
0.01
0.16
#REF!
LEVERAGE RATIOS
Debt : Equity Ratio
TOL/TNW
Debt : Assets Ratio
Fixed Assets Coverage Ratio
Interest Coverage Ratio
1.82
#REF!
#REF!
0.00%
9
2014-15 2015-16
2221.56 2221.56
#REF!
#REF!
0.00
0.00
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
43.74
43.74
1347.21 1509.28
1347.21 1509.28
0.00
0.00
0.00
0.00
1320.33 1487.05
1388.71 1550.79
1.60
#REF!
#REF!
0.00%
9
1.43
#REF!
#REF!
0.00%
9
1149.59 1320.33
1095.59 1266.33
0.00%
0.00%
1487.05
1433.05
0.00%
0.00
0.00
0.00
0.00
#REF!
0.00
0.00
0.00
0.00
#REF!
0.00
0.00
0.00
0.00
#REF!
TURNOVER RATIOS
Inventory Turnover Period (DAYS)
Average Collection Period (DAYS)
Total Assets Turnover (TIMES)
Average Credit Period (DAYS)
Bank Finance Turnover
Current Assets Turnover
10
9
9
9
0
0
0
0
3.33
2.92
2.43
2.08
0
0
0
0
#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
4
4
3
3
2
9
9
0
0
1.82
1.60
0
0
#DIV/0! #DIV/0!
2
2
9
0
1.43
0
#DIV/0!
1
PROFITABILITY RATIOS
Net Profit Margin (%)
Net Income : Assets Ratio (%)
Return on Investment (ROCE)(%)
Return on Equity (%)
Operating Profitability (%)
Pre-Tax Profitability (%)
PBT/TTA (%)
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
STRUCTURAL RATIOS
Retained Profit (%)
Raw Material Content (%)
OC/Sales (%)
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
11
0
3.51
FINANCIAL SUMMARY
LUCKY ARCHADE
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16..
17.
18.
19.
20.
21.
22.
24.
25.
26.
27.
Gross Revenue - Domestic

- Exports
Less Excise Duty
Net Sales (1 - 2)
Depreciation
Operating Profit (before Interest)
Interest
PBT
Tax
PAT
PBDIT (4+6+7)
Paid Up Capital (PUC)
Total Outside Liabilities (TOL)
Tangible Net Worth (TNW)
Adjusted TNW
Total Assets
Intangible Assets
TTA (15-16)
PBDIT/INT (10/6)
PBT/Net Sales
PAT/Net Sales
ROCE (PBDIT/TTA)
(INV+RECV)/NET SALES (Days)
Current Ratio
TOL/TNW
TOL/TNW (Adjusted)
Cash Accrual
Amounts in Rs. Lacs

2009-10 2009-10 2010-11 2011-12
1836.00 2019.60 2221.56 2221.56
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1836.00 2019.60 2221.56 2221.56
8.56
7.81
7.14
6.53
#REF!
#REF!
#REF!
#REF!
17.84
16.33
13.92
11.51
#REF!
#REF!
#REF!
#REF!
63.17
17.69
30.20
30.07
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
43.74
43.74
43.74
43.74
81.48
64.54
47.60
30.65
401.69
501.96
673.10
843.52
401.69
501.96
673.10
843.52
523.67
607.00
761.19
914.67
0.00
0.00
0.00
0.00
523.67
607.00
761.19
914.67
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
11
10
9
9
417.27
508.41
669.74
829.76
0.20
0.13
0.07
0.04
0.20
0.13
0.07
0.04
#REF!
#REF!
#REF!
#REF!
20012-13
2221.56
0.00
0.00
2221.56
5.99
#REF!
9.00
#REF!
29.93
#REF!
#REF!
43.74
13.71
1013.10
1013.10
1067.31
0.00
1067.31
#REF!
#REF!
#REF!
#REF!
9
988.38
0.01
0.01
#REF!
2013-14
2221.56
0.00
0.00
2221.56
5.50
#REF!
6.61
#REF!
29.72
#REF!
#REF!
43.74
1.00
1181.51
1181.51
1223.02
0.00
1223.02
#REF!
#REF!
#REF!
#REF!
9
1149.59
0.00
0.00
#REF!
2014-15
2221.56
0.00
0.00
2221.56
5.05
#REF!
5.77
#REF!
29.24
#REF!
#REF!
43.74
1.00
1347.21
1347.21
1388.71
0.00
1388.71
#REF!
#REF!
#REF!
#REF!
9
1320.33
0.00
0.00
#REF!
2015-16
2221.56
0.00
0.00
2221.56
4.64
#REF!
5.77
#REF!
28.60
#REF!
#REF!
43.74
1.00
1509.28
1509.28
1550.79
0.00
1550.79
#REF!
#REF!
#REF!
#REF!
9
1487.05
0.00
0.00
#REF!
MOVEMENT IN TNW
1.
2.
3.
4.
5.
6.
7.
Opening TNW
Add PAT
Add Increase in Equity / Premium
Add / Subtract change in Intangible Assets
Add / Subtract change in Deffered Tax Liability
Deduct Dividend Payment
Closing TNW
2009-10
43.74
#REF!
#REF!
2009-10
#REF!
#REF!
#REF!
2010-11
#REF!
#REF!
#REF!
2011-12
#REF!
#REF!
#REF!
20012-13
#REF!
#REF!
#REF!
2013-14
#REF!
#REF!
#REF!
2014-15
#REF!
#REF!
#REF!
2015-16
#REF!
#REF!
#REF!
2009-10
#REF!
#REF!
#REF!
2010-11
#REF!
#REF!
#REF!
2011-12
#REF!
#REF!
#REF!
20012-13
#REF!
#REF!
#REF!
2013-14
#REF!
#REF!
#REF!
2014-15
#REF!
#REF!
#REF!
2015-16
#REF!
#REF!
#REF!
FUNDS FLOW ANALYSIS
1.
2.
3.
Long Term Sources

Long Term Uses
Surplus/Deficit
240.98 0.032254
7471.37
Performance and Financial Indicators as in Format-S

As on 31/03
Net Sales
Operating Profit
PBT
PBT/Net Sales %
PAT (including Deferred Tax)
Cash Accruals
PBDIT
PUC
TNW
Adjusted TNW
TOL/TNW
TOL / Adjusted TNW
Current Ratio
2009-10 2009-10 2010-11 2011-12 20012-13 2013-14 2014-15

1836.00 2019.60 2221.56 2221.56 2221.56 2221.56 2221.56
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
43.74
43.74
43.74
43.74
43.74
43.74
43.74
401.69
501.96
673.10
843.52 1013.10 1181.51 1347.21
401.69
501.96
673.10
843.52 1013.10 1181.51 1347.21
0.20
0.13
0.07
0.04
0.01
0.00
0.00
0.20
0.13
0.07
0.04
0.01
0.00
0.00
417.27
508.41
669.74
829.76
988.38 1149.59 1320.33
Funds Flow Analysis as in Format-S

Particulars
Long Term Sources
Long Term Uses
Surplus / Deficit
2009-10
0
0
0
2009-10
#REF!
#REF!
#REF!
2010-11
#REF!
#REF!
#REF!
Inventory & Receivable level (Months/Days) as in Format-S

Inventory / Payments
2009-10 2009-10 2010-11
Raw material - Imported
Raw material - Domestic
Consumables / Spares
Stock-in-Process
Finished Goods
#REF!
#REF!
#REF!
Receivables - Export
Receivables - Domestic
Sundry Creditors
0
2011-12
#REF!
#REF!
#REF!
20012-13 2013-14
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
2011-12
20012-13 2013-14 2014-15

0
0
0
#REF!
#REF!
2014-15
#REF!
#REF!
#REF!
#REF!
0
#REF!
0
Debt Service Coverage Ratio as in Annexure-I

Particulars
2009-10 2009-10 2010-11 2011-12 20012-13 2013-14 2014-15
Sales
1836.00 2019.60 2221.56 2221.56 2221.56 2221.56 2221.56
Net Profit
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
Depreciation
8.56
7.81
7.14
6.53
5.99
5.50
5.05
Cash Accruals
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
17.84
16.33
13.92
11.51
9.00
6.61
5.77
TOTAL
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
TL / DPG Repayments
0.00
0.00
0.00
0.00
0.00
0.00
0.00
17.84
16.33
13.92
11.51
9.00
6.61
5.77
TOTAL
17.84
16.33
13.92
11.51
9.00
6.61
5.77
Gross DSCR
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
Average Gross DSCR
#REF!
Net DSCR
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
Average Net DSCR
#REF!
Security Margin as in Annexure-I

Particulars
WDV of Fixed Assets
Agg. TL / DPG outstanding
Security margin available
% of Margin
2009-10 2009-10 2010-11 2011-12 20012-13 2013-14 2014-15

106.40
98.59
91.45
84.91
78.93
73.43
68.38
80.48
63.54
46.60
29.65
12.71
0.00
0.00
25.92
35.05
44.85
55.26
66.22
73.43
68.38
24.00%
36.00%
49.00%
65.00%
84.00% 100.00% 100.00%
174.78
80.48
94.30
54.00%
INDEX
SL. NO.
I
II
III
IV
V
VI
VII
VIII
IX
X
CHAPTER
PAGE NO.
PROJECT AT A GLANCE
INTRODUCTION
LOCATION
MARKET SURVEY
PROMOTERS
PRODUCTION AND ITS PROCESS
IMPLEMENTATION SCHEDULE
SUBSIDY
SOCIAL BENEFITS
FINANCIAL EVOLUTIONS
1
2
2
3
4
4
5
5
5
6
ANNEXURE
BASIC ASSUMPTIONS
I
II
III
IV
V
VI
VII
VIII
IX
X
XI
XII
XIII
XIV
XV
XVI
XVII
XVIII
XIX
XX
XXI
XXII
XXIII
BASIC ASSUMPTIONS
LAND (AT COST)
LAND DEVELOPMENT, ROAD & CULVERT
BUILDINGS
LICENSE & PERMISSION FEES
TOTAL BLOCK CAPITAL
OVERHEADS
COST OF PROJECT AND MEANS OF FINANCE
COST OF OPERATION AND PROFITABILITY
CASH FLOW STATEMENT
PROJECTED BALANCE SHEET
PAY BACK PERIOD
CONCLUSIONS
CHAPTER - 1
PROJECT AT A GLANCE
NAME OF ORGANISATION
ANJALI ADARSHA EDUCATIONAL TRUST
LOCATION
MEGHSDAMBURU,BALASORE
BALASORE
CONSTITUTION
TRUST
PROPOSED COLLEGE NAME
VIJAYANJALI INSTITUTE OF TECHNOLOGY
PROPOSED COLLEGE ADDRESS
GADAVANGA NO-4,KHANTAPADA,BALASORE
NAME OF TRUSTEE
:
:
OBJECTIVE
BIDUBENDU PATRA
R. JAYRAM SINGH
RABINDRA NATH DEY
SUJATA SINGH
ABHAYA KUMAR DAS
K.G. NANGAMANI
SABITA RANI SEE
BRUNDABAN ACHARYA
PRASANTA KUMAR SINGH SAMANT
AMIT KUMAR DALLAI
JANMAJAY PATRA
KUNJA BIHARI DAS
SASMITA PATRA
ASIT CHAND
JADABENDRA PRADHAN
DHANANJAY PRADHAN
ADVANCEMENT OF EDUCATION
TOTAL PROJECT COST
530.37
MEANS OF FINANCE
TERM LOAN
PROMOTER'S
CONTRIBUTION
PROPOSED MAN POWER
25
TIME FOR COMPLETION OF PROJECT

AND COMMERCIAL PRODUCTION :
6 MONTHS
10
BREAK-EVEN-POINT
54.96%
11
PAY BACK PERIOD
12
DEBT SERVICE COVERAGE RATIO :
Lacs.
310.00 Lacs.
220.37 Lacs.
PERSONS
years(Including Moratarium Period)

1493.32
532.08
2.81
ANNEXURE-I
BASIC ASSUMPTIONS
i)
(Rs . In Lacs)
NO OF STUDENTS
The AICTE his given their Letter of intent to take admission for the 1st Academic year
beginning in 2009 for 240 students.And we Expect our Cpacity will increased upto360begining from 4th year
i.e the academic year 2012-13
The duration of the course is 4 years. The Expected increase in number of students is estimated as follows:
Academic year
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
ii)
1st
192
204
216
324
342
353
353
353
353
353
2nd
0
192
204
216
324
342
353
353
353
353
3rd
0
0
192
204
216
324
342
353
353
353
4th
0
0
0
192
204
216
324
342
353
353
Total
192
396
612
936
1086
1235
1372
1401
1412
1412
CAUTION MONEY
As per Guidelines of the BPUT and Rules & Regulation of the organisation caution money will be Collected
from Students for future contigencies. The amount of caution money is refundable to the student
at the time his leaving the College
The amount of caution money to be collected at the time of admission will be Rs. 5000/- Per Students
2009-10 2010-11 2011-12
Academic year
2012-13 2013-14
2014-15
2015-16
2016-17
2017-18
No. Std
192
204
216
324
342
353
353
353
353
Per Amt.
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
Total amount
Collected 9.60
10.20
10.80
16.20
17.10
17.65
17.65
17.65
17.65
Cumulative
Amount
9.60
19.80
30.60
46.80
54.30
61.75
68.60
70.05
70.60
Refund
0.00
0.00
0.00
9.60
10.20
10.80
16.20
17.10
17.65
Balance
9.60
19.80
30.60
37.20
44.10
50.95
52.40
52.95
52.95
ANNEXURE-II
LAND (AT COST)
10 .06 Acre of Land purchased in the name of Trust
10.00
ANNEXURE-III
LAND DEVELOPMENT, ROAD & CULVERT(Including Internal road of the College)
25.87
ANNEXURE-IV
BUILDINGS
A.
ADMINISTRATIVE BUILDING
i)
Conference room
43.4*40
600.00
1736 Sft @ Rs.
10.42
ii)
Reception Office
11.6*20.1
600.00
233.16 Sft @ Rs.
1.40
iii)
Principal Chember
20*18.9
600.00
378 Sft @ Rs.
2.27
iv)
25*40
51.9*40
600.00
600.00
1000 Sft @ Rs.

2076 Sft @ Rs.
6.00
12.46
v)
Main Office
(Including Staff Common
Room)
Adm. Office
18.4*20.5
600.00
377.2 Sft @ Rs.
2.26
vi)
Maint. Room
11.9*40
600.00
476 Sft @ Rs.
2.86
MAIN ACADEMIC BLOCK
i)
Class Room
3 Nos. 25*40
600.00
3000 Sft @ Rs.
18.00
ii)
Laboratory Rooms
6 Nos
iii)
Liabrary
45.1*40
54.2*40
55*40
69.3*40
30*40
70*40
1 No 100.1*40
600.00
600.00
600.00
600.00
600.00
600.00
600.00
1804
2168
2200
2772
1200
2800
4004
Rs.
Rs.
Rs.
Rs.
Rs.
Rs.
Rs.
10.82
13.01
13.20
16.63
7.20
16.80
24.02
iv)
Work shop
200*40
375.00
8000 Sft @ Rs.
30.00
v)
Toilet
2 Nos
vi)
GCR
11.9*9.2
9*19.2
23.7*10
10*16
20*25
600.00
600.00
600.00
600.00
600.00
vii)
Tutorial Room
2 Nos
15*20
viii)
Strong Room
8.11*19.2
ix)
Pasage,Portico& Staffe Qtr
218.96
172.8
237
160
500
Sft
Sft
Sft
Sft
Sft
Sft
Sft
Sft
Sft
Sft
Sft
Sft
@
@
@
@
@
@
@
@
@
@
@
@
Rs.
Rs.
Rs.
Rs.
Rs.
1.31
1.04
1.42
0.96
3.00
650.00
600 Sft @ Rs.
3.90
600.00
155.71 Sft @ Rs.
0.93
550.00
7050 Sft @ Rs.
38.78
HOSTEL
i)
Hostel Rooms
68.No. 10*12
650.00
8160 Sft @ Rs.
53.04
ii)
Common Room
20.1*12
650.00
241.2 Sft @ Rs.
1.57
iii)
Varanda
650.00
4100 Sft @ Rs.
26.65
iv)
Warden Room
650.00
241.2 Sft @ Rs.
1.57
v)
D
BOUNDARY WALL
Buondary wall (10 Acre)
20.1*12
19.81
TOTAL
Rounded off
TOTAL LAND AND BUILDING
341.32
341.00
376.87
ANNEXURE-V
i)
Electrifiction with transformer
ii)
Campus Lighting
iii)
Air conditioner for Class room,Administrative Building 50 Nos. @ 26000/-
iv)
Instalation of Air conditioner
0.50
v)
Projector 4 Nos. @ 75000/-
3.00
vi)
Laboaratory equipments
vii)
Liabrary books
viii)
Computer & Equipments
ix)
Tube well
3.00
x)
Insurance, Freight, Taxes and Duties
1.00
xi)
Contingency (5%)
1.00
TOTAL
20.00
3.00
13.00
30.00
8.00
20.00
102.50
ANNEXURE-VI
Chair, Table, Almirah etc
7.00
Disigning & Gardening
2.00
9.00
ANNEXURE-VII
AICTE
35.00
35.00
ANNEXURE-VIII
i)
1.00
ii)
Pre operative Expenses
1.00
TOTAL
2.00
ANNEXURE-IX
TOTAL BLOCK CAPITAL
LAND (AT COST)
10.00
LAND DEVELOPMENT, ROAD & CULVERT
25.87
BUILDINGS
341.00
102.50

9.00
35.00
2.00
525.37
FUTURE ADDITION TO BLOCK ASSETS
Building
2010-11 2011-12
25.00
40.00
2012-13
80.00
2013-14
80.00
2014-15
80.00
2015-16 2016-17
0.00
0.00
Plant & Machinery
20.00
35.00
50.00
50.00
20.00
10.00
10.00
Furniture & Fixture
5.00
15.00
20.00
20.00
20.00
20.00
20.00
50.00
90.00
150.00
150.00
120.00
30.00
30.00
Total To Be Invested
ANNEXURE-X
TOTAL REVENUE
The main source of revenue of the college will be fees collection. That is the direct source of revenue.
There will be some indirect source of revenue such as hostel charges, fooding charges, sale of Books, Dress,
and other materials.The details of indirect revenue is different head is calclated below.
A.
DIRECT REVENUE
ANNUAL FEES REALISATION
The main source of revenue will be in the form of Tution fees & Examination Fees collected from students
Fees structure will be in manner prescribed as per BPUT Guidelines.In a very conservative principle
we expect an increase of Rs. 1000/- Per Year after 2 Year
DETAILS OF TUTION FEES
Academic year
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
No. Of students
192
396
612
936
1086
1235
1372
1401
1412
1412
Tutin Fees per Std.

0.48
0.48
0.49
0.50
0.51
0.51
0.51
0.52
0.52
0.53
Total Per Year

92.16
190.08
299.88
468.00
553.86
629.85
699.72
728.52
734.24
748.36
DETAILS OF EXAMINATION FEES

We Expect the examination Fees will be increased by Rs. 1000/ Per Year
Academic year
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
No. Of students
192
396
612
936
1086
1235
1372
1401
1412
1412
Exam. Fees per Std.

0.05
0.06
0.07
0.08
0.09
0.10
0.11
0.12
0.13
0.14
Total Per Year

9.60
23.76
42.84
74.88
97.74
123.50
150.92
168.12
183.56
197.68
INDIRECT REVENUE
I)
HOSTEL FEES
Provision for construction of hostel with all facilities such as attached toilet has been made. Hostel facility will
be made available to all the students who need it.
The rooms will be provided on double cccupancy basis.
The college is located at Khantapada, which is 15 kms from Balasore town.It is expected that at least 70%
of the total students will stay in Hostel.
The hostel Charges (excluding fooding) per student will be 700/- per month.
The expected revenue generation from hostel charges is calculated as follows
Academic year
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
II)
No. Of students
192
396
612
936
1086
1235
1372
1401
1412
1412
70% Boarding
134
277
428
655
760
865
960
981
988
988
Total Per Month

0.94
1.94
3.00
4.59
5.32
6.05
6.72
6.86
6.92
6.92
Total Per Annum

11.29
23.28
35.99
55.04
63.86
72.62
80.67
82.38
83.03
83.03
SAVINGS FROM SALES

A)
SALE OF BLAZERS
To maintain decency and uniformity the college will be providing Blazars to its students on
payment basis.
The student will have to pay Rs.2500/- per Blazaer, which is equal to its market price in retail outlets. .
As the college will be making bulk purchase it will be making savings from it. The cost of Blazer
for the college will be Rs.1200/- per piece.
Hence there will be a saving of Rs.1300/- per student
The annual revenue generation from sale of Blazers is calculated as follows:Academic year
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
No. Of students
192
396
612
936
1086
1235
1372
1401
1412
1412
Saving from Blezer

0.013
0.013
0.013
0.013
0.013
0.013
0.013
0.013
0.013
0.013
Total Per Year

2.50
5.15
7.96
12.17
14.12
16.06
17.84
18.21
18.36
18.36
B)
SALE OF DRESS MATERIAL
In view of mandatory dress code and to maintain uniformity in colour and quality the college will
have to provide dress materials to the students. Each student has to purchase 2 sets of dress
materials at a price of of Rs. 1000/- for 2 sets.
Again due to economy of quantity of purchase the college will be able to save Rs.500/- per student.
The annual revenue generation from sale of Dress Materials is calculated as follows:Academic year
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
C)
No. Of students
192
396
612
936
1086
1235
1372
1401
1412
1412
Saving from Dress

0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
Total Per Year

0.96
1.98
3.06
4.68
5.43
6.18
6.86
7.01
7.06
7.06
SALE OF BOOKS
This being a Professional education college the books required by the students will not freely
available at Balasore market. Though some of the books are availlable in the market the college
will have to provide required books to the students
As per resonable and conservatine estimate at least 5 books will purchased by each student
with an average cost of Rs.400/- per book.
The books will vbe purchsed directly from publishers.Hence the college will be getting a discount of
at least 25% fron the publishers.
The annual revenue generation from discount on purchase of Books is calculated as follows:Academic year
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
No. Of students
192
396
612
936
1086
1235
1372
1401
1412
1412
No. Of Books Rate

Total cost
5
400.00
384000.00
5
400.00
792000.00
5
400.00
1224000.00
5
400.00
1872000.00
5
400.00
2172000.00
5
400.00
2470000.00
5
400.00
2744000.00
5
400.00
2802000.00
5
400.00
2824000.00
5
400.00
2824000.00
Margin 25%
0.96
1.98
3.06
4.68
5.43
6.18
6.86
7.01
7.06
7.06
D)
SALE OF LAPTOPS
Every student will need a Laptop.To ensure the quality and correct configuration the college will
supply Laptops to the students
The price in the market for the required quality of Laptop is Rs.40000/- per Laptop.
The college will get 15% discount on purchase of Laptops.
The annual revenue generation from discount on purchase of Laptops is calculated as follows:Academic year
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
III)
No. Of students
192
204
216
324
342
353
353
353
353
353
Rate
Total cost
40000.00
7680000.00
40000.00
8160000.00
40000.00
8640000.00
40000.00
12960000.00
40000.00
13680000.00
40000.00
14120000.00
40000.00
14120000.00
40000.00
14120000.00
40000.00
14120000.00
40000.00
14120000.00
Margin 5%
3.84
4.08
4.32
6.48
6.84
7.06
7.06
7.06
7.06
7.06
SAVINGS FROM PROVISION OF FOOD

The college will have to provide Good quality food to the students staying in Hostel
The fooding charges is collected at Rs 1400/- per student.
The cost of food is estimated at Rs 800/- per student resulting in a saving of Rs 600/- per student.
The annual revenue generation fro provision of food is calculated as follows:-
Academic year
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
No. Of students
70% Boarding
192
134.4
396
277.2
612
428.4
936
655.2
1086
760.2
1235
864.5
1372
960.4
1401
980.7
1412
988.4
1412
988.4
Total Saving per Month

0.81
1.66
2.57
3.93
4.56
5.19
5.76
5.88
5.93
5.93
Total Saving per year

9.68
19.96
30.84
47.17
54.73
62.24
69.15
70.61
71.16
71.16
TOTAL REVENUE IS SUMMED UP AS FOLLOWS

DIRECT REVENUE
2009-10 2010-11 2011-12 2012-13
Tution
92.16 190.08
300
468.00
Exam
9.60 23.76
43
74.88
Lodging 11.29 23.28
36
55.04
2013-14
553.86
97.74
63.86
2014-15
629.85
123.50
72.62
2015-16
699.72
150.92
80.67
597.92
715.46
825.97
931.31
2009-10 2010-11 2011-12 2012-13

Blezer
2.50
5.15
8
12.17
Dress
0.96
1.98
3
4.68
Books
0.96
1.98
3
4.68
Laptop
3.84
4.08
4
6.48
Fooding 9.68 19.96
31
47.17
2013-14
14.12
5.43
5.43
6.84
54.73
2014-15
16.06
6.18
6.18
7.06
62.24
2015-16
17.84
6.86
6.86
7.06
69.15
86.55
97.71
107.76
Total
113.05 237.12
378.71
2016-17 2017-18 2018-19

728.52
734.24
748.36
168.12
183.56
197.68
82.38
83.03
83.03
979.02
1000.83
1029.07
2016-17 2017-18
18.21
18.36
7.01
7.06
7.01
7.06
7.06
7.06
70.61
71.16
2018-19
18.36
7.06
7.06
7.06
71.16
INDIRECT REVENUE
G.TOTALl17.93
33.15
49.24
75.18
109.89
110.70
ANNEXURE-XIII
ASSESSMENT
OF
WORKING
CAPITAL
(Rs. in Lacs)
R E Q U I R E M E N T(1st year)
ASSESSMENT
Sl. No. Items
Stock of Dress
& Books & Others
Holding
Working
Capital
Required
20.00
MARGIN
%
25%
____
20.00
Bank Finance
Margin money
TOTAL WORKING CAPITAL REQUIRED
Value
Permissible Bank
Finance
5.00
15.00
____
5.00
____
15.00
15.00
5.00
20.00
110.70
ANNEXURE-XIV
COST OF PROJECT AND
MEANS OF FINANCE
A
COST OF PROJECT
Sl. No.
Partculars
1
Land and Land Development
2
Building
341.00
Plant & Machinery
102.50
License & Permission Fees
Margin Money for Working Capital

TOTAL PROJECT COST
Amount
35.87
9.00
35.00
2.00
5.00
______
530.37
MEANS OF FINANCE
Sl. No.
1
2
Partculars
Term Loan
Amount
310.00
220.37
_____
530.37
495.37
ANNEXURE-XV
(Rs. in Lacs.)
TERM LOAN
A.
Description
Sl.No.
1
Amount of
Term Loan
2
2008-09
310.00
Amount of
Repayment
0.00

@ 15.75%
20.34
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
310.00
310.00
288.00
241.00
173.00
88.00
0.00
0.00
22.00
47.00
68.00
85.00
88.00
0.00
48.83
48.83
45.36
37.96
27.25
13.86
0.00
ADDITIONAL TERM LOAN
Description
Sl.No.
1
Amount of
Term Loan
2
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Amount of
Repayment
0.00
0.00
0.00
0.00
0.00
0.00
0.00

@ 13%
0.00
0.00
0.00
0.00
0.00
0.00
0.00
INTEREST PAYMENT SCHEDULE(CASH CREDIT)
Sl.No.
2008-09
Description
2008-09
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
15.00
15.00
15.00
15.00
15.00
15.00
15.00
Cash Credit
Interest on C.C.
0.00
2.29
2.29
2.29
2.29
2.29
2.29
2.29
Total Interest
20.34
51.11
51.11
47.65
40.25
29.54
16.15
2.29
Total Repayment
20.34
51.11
73.11
94.65
108.25
114.54
104.15
2.29
Total Principal
Repayament
Term loan
Outstanding
0.00
2009-10
0.00
0.00
22.00
47.00
68.00
85.00
88.00
0.00
310.00
310.00
288.00
241.00
173.00
88.00
0.00
0.00
ANNEXURE-XVI
Sl. No. Description

1
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
Land &
Land development 35.87
35.87
35.87
35.87
35.87
35.87
35.87
35.87
Building
COST/W.D.V.
341.00
Addition
0.00
Total
341.00
Depreciation(5%) 0.00
341.00
0.00
341.00
17.05
323.95
25.00
348.95
17.45
331.50
40.00
371.50
18.58
352.93
80.00
432.93
21.65
411.28
80.00
491.28
24.56
466.72
80.00
546.72
27.34
519.38
0.00
519.38
25.97
Plant & Machinery

COST/W.D.V.
102.50
Addition
0.00
Total
102.50
Depreciation(15%) 0.00
102.50
0.00
102.50
10.25
92.25
20.00
112.25
11.23
101.03
35.00
136.03
13.60
122.42
50.00
172.42
17.24
155.18
50.00
205.18
20.52
184.66
20.00
204.66
20.47
184.20
10.00
194.20
19.42

COST/W.D.V.
Addition
Total
Depreciation(10%)
9.00
0.00
9.00
0.00
9.00
0.00
9.00
2.25
6.75
5.00
11.75
2.94
8.81
15.00
23.81
5.95
17.86
20.00
37.86
9.46
28.39
20.00
48.39
12.10
36.30
20.00
56.30
14.07
42.22
20.00
62.22
15.56
Preliminary and
Preoperative exp
2.00
2.00
2.00
2.00
2.00
2.00
2.00
2.00
490.37
490.37
460.82
479.21
531.08
632.73
725.55
783.67
0.00
29.55
31.61
38.13
48.35
57.18
61.88
60.94
Total COST/ W.D.V.
Total Depreciation
ANNEXURE-XVII
COST OF OPERTION PROFITABILITY

Sl.No. Particulars
2008-09 2009-10
1
Direct Revenue
0.00
113.05
Indirect Revenue
0.00
17.93
0.00
2
(Rs. in Lacs.)
2010-11
237.12
33.15
2011-12
378.71
49.24
2012-13
597.92
75.18
2013-14 2014-15
715.46
825.97
86.55
97.71
130.98
270.27
427.95
673.10
802.01
923.68
1039.08
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
b) Salary & Wages
0.00
37.08
41.88
76.80
94.20
120.96
153.36
175.80
cf) Overheads
0.00
25.88
44.72
108.08
162.68
223.28
291.92
338.96
7.20
8.40
12.00
14.40
18.00
24.00
30.00
COST OF SALES
a) Raw material
d) Power & Fuel

d) Interest on TL
20.34
48.83
48.83
45.36
37.96
27.25
13.86
0.00
e) Interest on CC
0.00
2.29
2.29
2.29
2.29
2.29
2.29
2.29
f) Depreciation
0.00
Cost of Production 20.34
29.55
____
150.82
31.61
____
177.72
38.13
____
282.66
48.35
____
359.88
57.18
____
448.96
61.88
____
547.30
60.94
____
607.99
Defici(-)/Surplus
-19.84
92.55
145.29
313.22
353.05
376.37
431.09
0.00
18.51
29.06
62.64
70.61
75.27
86.22
-19.84
74.04
116.23
250.58
282.44
301.10
344.87
9.71
105.65
154.36
298.93
339.62
362.97
405.81
2009-10
9.71
2010-11
105.65
2011-12
154.36
2012-13
298.93
2013-14
339.62
2014-15
362.97
48.83
____
58.53
48.83
____
154.47
45.36
____
199.72
37.96
____
336.89
27.25
____
366.87
13.86
____
376.83
0.00
22.00
47.00
68.00
85.00
88.00
48.83
____
48.83
1.20
48.83
____
70.83
2.18
45.36
____
92.36
2.16
37.96
____
105.96
3.18
27.25
____
112.25
3.27
13.86
____
101.86
3.70
-20.34
Tax
0.00
Defici(-)/Surplus
-20.34
Available Surplus -20.34

ANNEXURE - XVIII
Sl. No. Description
1
Available Surplus
2
2015-16
931.31
107.76
TOTAL
3
Repayment of T.L.
Debt Service Coverage Ratio : 1493.32 /
532.08
__
2.81
ANNEXURE - XIX
CASH FLOW
STATEMENT
PARTICULARS
2008-09
SOURCES OF FINANCE
Profit before Tax
-20.34
(Rs. in Lacs.)
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
-19.84
92.55
145.29
313.22
353.05
376.37
431.09
Interest added back
20.34
48.83
48.83
45.36
37.96
27.25
13.86
0.00
Depreciation
0.00
29.55
31.61
38.13
48.35
57.18
61.88
60.94
310.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Caution Money
0.00
9.60
10.20
10.80
16.20
17.10
17.65
17.65
Increase in
Working Capital loan
0.00
15.00
0.00
0.00
0.00
0.00
0.00
0.00
Expenses Not Paid
0.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
200.71
______
510.71
40.00
______
124.13
0.00
______
183.18
0.00
______
239.58
0.00
______
415.73
0.00
______
454.58
0.00
______
469.76
0.00
______
509.68
APPLICATION OF FUNDS
Capital Expenditure
490.37
0.00
50.00
90.00
150.00
150.00
120.00
30.00
AICTE Deposit
0.00
35.00
0.00
0.00
0.00
0.00
0.00
0.00
Increase in
Current Assets
0.00
20.00
0.00
0.00
0.00
0.00
0.00
0.00
Decrease in
Term Loan
0.00
0.00
22.00
47.00
68.00
85.00
88.00
0.00
Caution Money
0.00
0.00
0.00
0.00
9.60
10.20
10.80
16.20
Increase in
Term Loan
Promotor's
Contribution
TOTAL
Interest
Taxes
20.34
48.83
45.36
37.96
0.00
18.51
29.06
62.64
_____
510.71
_____
103.83
_____
139.33
_____
211.42
OPENING BALANCE
0.00
0.00
20.31
SURPLUS / DEFICIT(-)
0.00
20.31
CLOSING BALANCE
0.00
20.31
TOTAL
0.00
48.83
27.25
13.86
0.00
70.61
75.27
86.22
_____
328.20
_____
343.06
_____
307.93
_____
132.42
64.16
92.32
179.85
291.37
453.20
43.85
28.16
87.53
111.52
161.82
377.26
64.16
92.32
179.85
291.37
453.20
830.46
ANNEXURE - XX
PROJECTED BALANCE
SHEET
(Rs. in Lacs.)
LIABILITIES
2008-09 2009-10
200.71 240.71
2010-11
240.71
2011-12
240.71
2012-13
240.71
2013-14
240.71
2014-15
240.71
2015-16
240.71
Cumulative Profit
-20.34
-40.18
33.86
150.09
400.66
683.11
984.20
1329.07
Term Loan
310.00
310.00
288.00
241.00
173.00
88.00
0.00
0.00
Caution Money
0.00
9.60
19.80
30.60
37.20
44.10
50.95
52.40
Liabilities for Exp.
0.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
15.00
_____
536.13
15.00
_____
598.37
15.00
_____
678.40
15.00
_____
867.58
15.00
_____
1071.92
15.00
_____
1291.87
15.00
_____
1638.19
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
490.37
460.82
479.21
531.08
632.73
725.55
783.67
752.72
0.00
20.00
20.00
20.00
20.00
20.00
20.00
20.00
0.00
35.00
35.00
35.00
35.00
35.00
35.00
35.00
0.00
20.31
64.16
92.32
179.85
291.37
453.20
830.46
_____
490.37
_____
536.13
_____
598.37
_____
678.40
_____
867.58
_____
1071.92
_____
1291.87
_____
1638.19
Cash Credit from Bank
0.00
_____
490.37
ASSETS
2008-09
Fixed Assets
Current Assets other than
Cash & Bank Balances
Security Deposit
(AICTE)
Cash and bank Balances
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
ANNEXURE - XXI
PAY BACK PERIOD
SL NO DESCRIPTION
2009-10
Net Profit After Tax
Depreciation
C
D
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
-19.84
74.04
116.23
250.58
282.44
301.10
344.87
29.55
31.61
38.13
48.35
57.18
61.88
60.94
Total Cash Accrual
9.71
105.65
154.36
298.93
339.62
362.97
405.81
Cumulative
Cash Accrual
9.71
115.36
269.72
568.65
908.27
1271.25
1677.06
The Cost of the Project is Rs 530.37 Lacs. Hence Pay Back Period
will be Completed within
6 th year
(Rs. in Lacs.)
ANNEXURE - XXII
BASIS 1ST YEAR
i.
SALES REALISATION
ii.
VARIABLE EXPENSES
Raw materials
:
0.00
Interest
2.29

Overheads (70%)
iii.
130.98
11.12
18.12
iv.
a
b
c
d
v.
31.53
99.45

Depreciation
29.55
Interest
48.83
25.96
Overheads (30%)
7.76
112.10

= ( FIXED COST / CONTRIBUTION ) x 100
(10.51
= /10.80) x100 =
112.71
EVALUATION OF BREAK - EVEN - POINT

BASIS 2ND YEAR
i.
SALES REALISATION
ii.
VARIABLE EXPENSES
Raw materials
Interest
Overheads (70%)
iii.
iv.
a
b
c
d
v.
270.27
0.00
2.29
12.56
31.30
46.16
224.12

Depreciation
31.61
Interest
48.83
29.32
Overheads (30%)
13.42
123.17

= ( FIXED COST / CONTRIBUTION ) x 100
(9.29
= /15.81) x100 =
54.96
530.37
353
0.05
17.65
70.60
17.65
52.95
82.84
69.75
13.09
10.26
164
67.6
142
0.00
153.6
134.4
67.2
INDIRECT REVENUE
We propose to provide books to every students by inviting the publishers . Though the
students are free to purchase Books from open Market still we expect a reasonable
number of Books i.e. 5 each per student will be sold by us.The average cost of books is
estimated to be Rs. 400/-, and taking a margin of 25 % from sale of Books.
SAVING FROM SALE OF LAPTOP

We propose to provide Laptop to every students by inviting the Suppliers .
We will collect Rs. 40000/-from Every Students for Supply of Laptop
And we Expect a margin of 15% from supply of Laptop
We are promise to provide quality ,good & Hygenic food to our Boarding students.
We will collect Rs. 2000/-from Every Students every month for providing quality food.
And we expect our cost for the food per students per month will be Rs.1200/- of a
saving of Rs. 800/- Per Month per Month
COLLATERAL SECURITY REQUIREMWNT
TOTAL EXPOSURE
TERM LOAN
C.C
TOTAL INVESTMENT
#REF!
WORKING CAPITAL
310.00
15.00
325.00
525.37
20.00
545.37
PROMOTERS CONTRIBUTION
220.37
COLLATERAL SECURITY REQUIREMWNT
488.37
7.00
495.37
318.222
-205.37
2016-17
0.00
310.00
0.00
310.00
0.00
222.08
2016-17
0.00
0.00
0.00
0.00
0.00
0.00
532.08
2016-17
15.00
2.29
18.30
2.29
240.38
2.29
550.38
0.00
0.00
2016-17
35.87
2016-17
35.87
493.41
0.00
493.41
24.67
468.74
0.00
468.74
23.44
174.78
10.00
184.78
18.48
166.30
0.00
166.30
16.63
46.67
20.00
66.67
16.67
50.00
0.00
50.00
12.50
2.00
2.00
752.72
722.91
59.81
52.57
2016-17
979.02
109.89
1088.91
0.00
203.40
27.60
358.64
19.68
33.00
0.00
0.00
2.29
59.81
____
657.14
-1.13
#REF!
431.77
#REF!
86.35
0.14
345.42
405.23
Total
1271.25
222.08
_____
1493.32
310.00
222.08
_____
532.08
2.81
240.38
1493.32
2016-17
431.77
0.00
59.81
0.00
17.65
0.00
0.00
0.00
______
509.23
0.00
0.00
0.00
0.00
17.10
0.00
86.35
_____
103.45
830.46
405.78
1236.24
0.00
0.00
0.00
0.00
0.00
0.00
0.00
2016-17
240.71
1674.49
0.00
52.95
1.00
15.00
_____
1984.15
2016-17
692.91
20.00
35.00
1236.24
_____
1984.15
0.00
0.00
2016-17
345.42
59.81
405.23
2082.29
4
530.37
0.00
0.00
0.00
0.00
0.00
0.00
11
12
13
13
14
15
16
ANNEXURE-XI
Designation
Principal
Reg. Faculty
Vis. Faculty
Lab. Asst
Admn. Officer
Staffs
Sub Staff
Casual Worker
No.s
1st year
1
6
5
3
1
5
4
No.s 2nd Year
No.s 3rd Year No.s
4th Year
DETAILS OF MONTHLY SALARY

No.s 5th Year No.s 6th Year No.s 7th Year No.s 8th Year No.s
0.50
1.20
0.50
0.24
0.10
0.25
0.15
0.15
1
6
7
4
1
6
5
0.50
1.20
0.70
0.32
0.10
0.30
0.17
0.20
1
9
10
6
1
10
10
0.55
2.00
2.00
0.60
0.15
0.50
0.40
0.20
1
7
11
6
1
10
10
0.55
2.50
2.50
0.70
0.15
0.60
0.60
0.25
1
8
13
7
1
12
12
0.60
3.00
3.00
1.00
0.18
1.00
1.00
0.30
1
8
16
9
1
15
15
0.60
3.50
4.00
1.20
0.18
1.50
1.50
0.30
1
9
20
10
1
18
18
0.65
4.00
4.00
1.50
0.20
2.00
2.00
0.30
1
10
22
12
1
20
20
0.65
4.30
4.40
2.00
0.20
2.50
2.50
0.40
1
10
25
12
1
22
22
Total
3.09
30
3.49
47
6.40
46
7.85
54
10.08
65
12.78
77
14.65
86
16.95
93
Annual salary
37.08
41.88
76.8
94.20
120.96
153.36
175.8
203.4
DETAIL OF OVERHEAD
ANNEXURE-XII
particulars
1st year
(Per Month)
Watch & Ward
0.12
Washing & Cleaning
0.03
Gardening
0.05
Repair & Maintenence
0.10
Advertisement
0.25
Telephone
0.10
Postage & Telegrame
0.03
Printing & stationery
0.06
Travelling & Conveyance
0.40
Student welfare
0.10
Staff Welfare
0.05
Science Lab. Exp.
0.10
Books & Periodicals
0.02
Annual Function & Puja
0.03
Exam. Exp.
0.10
Development Exp
0.10
Orientation Prog. Exp
0.00
Insurance
0.21
Bank Charges (Ex.Interest)
0.21
Contigencies
0.10
2.16
Annual Expenses
25.88
2nd Year
(Per Month)
0.20
0.04
0.30
0.25
0.25
0.12
0.04
0.07
0.80
0.12
0.06
0.30
0.10
0.04
0.12
0.25
0.00
0.21
0.21
0.25
3.73
44.72
3rd Year
(Per Month)
0.40
0.05
0.50
0.50
1.00
0.20
0.05
0.40
1.50
0.50
0.20
0.50
0.20
0.05
0.14
0.90
1.00
0.21
0.21
0.50
9.01
108.08
4th Year
(Per Month)
0.50
0.06
0.80
0.50
1.50
0.30
0.06
0.60
2.00
0.80
0.30
0.80
0.50
0.06
0.16
1.50
1.50
0.21
0.21
1.20
13.56
162.68
5th Year
(Per Month)
0.60
0.07
1.20
1.20
2.00
0.40
0.07
0.80
2.50
1.20
0.40
1.20
0.80
0.07
0.18
2.00
2.00
0.21
0.21
1.50
6th Year
(Per Month)
0.70
0.08
1.50
1.50
2.50
0.50
0.08
1.50
3.00
1.80
0.50
1.50
1.20
0.07
0.18
2.50
3.00
0.21
0.21
1.80
7th Year
(Per Month)
0.80
0.09
1.80
1.80
3.00
0.60
0.09
2.00
3.50
2.00
0.60
1.80
1.50
0.07
0.18
3.00
3.00
0.21
0.21
2.00
8th Year
(Per Month)
0.90
0.10
2.00
2.00
3.50
0.80
0.10
2.00
3.00
2.00
0.90
2.00
1.90
0.07
0.20
3.00
3.00
0.21
0.21
2.00
18.61
24.33
28.25
29.89
223.28
291.92
338.96
358.64
9th Year No.s 10th Year
0.70
5.00
5.00
2.50
0.24
3.00
3.00
0.40
1
10
20
5
1
10
9
0.7
2
2.5
0.5
0.24
0.8
0.3
0.5
19.84
56
7.54
238.08
90.48
9th Year
(Per Month)
1.00
0.11
2.50
2.50
4.00
1.00
0.10
3.00
3.50
3.00
1.20
2.50
2.30
0.07
0.20
3.00
3.00
0.21
0.21
3.00
36.40
436.76
10th Year
(Per Month)
1.20
0.12
2.80
2.80
4.50
0.16
0.10
3.50
4.00
3.50
1.50
3.00
2.50
0.07
0.20
4.00
4.00
2.50
0.50
3.50
44.45
533.4
Break-Even Analysis
Year Ending
Capacity p.a.(in NOS.)
Capacity utilization (%)
OCCUPANCY. (nOS.)
A
B
Net Sales
Variable Cost
Raw Materials
Consumables & Spares
Power & Fuel (Variable Component)
Other Mfg. Expenses
Sales & Dist. Expenses
TOTAL
Contribution (A - B)
Fixed / Semi-Variable costs
Power & Fuel (Fixed Component)
Factory Salary & Wages
Repairs & Maintenance Exp.
Depreciation & Prelim Exp. w/o
Interest on Working Capital
Administration Expenses
TOTAL
C
D
2009-10 2009-10 2010-11 2011-12 20012-13 2013-14

240
240
240
360
360
360
80%
85%
90%
90%
95%
98%
192
204
216
324
342
353
1836.00
2019.60
2221.56
2221.56
2221.56
2221.56
1334.60
0.00
1804.00
0.00
1922.00
0.00
1922.00
0.00
1922.00
0.00
1922.00
0.00
0.00
#REF!
#REF!
#REF!
0.00
#REF!
#REF!
#REF!
0.00
#REF!
#REF!
#REF!
0.00
#REF!
#REF!
#REF!
0.00
#REF!
#REF!
#REF!
0.00
#REF!
#REF!
#REF!
#REF!
23.28
0.00
8.56
17.84
0.00
#REF!
25.61
0.00
7.81
16.33
0.00
#REF!
26.89
0.00
7.14
13.92
0.00
#REF!
28.23
0.00
6.53
11.51
0.00
#REF!
29.64
0.00
5.99
9.00
0.00
#REF!
31.13
0.00
5.50
6.61
0.00
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
Operating Profit (C -D)
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
Break-even Sales
(fixed & semi-fixed cost x
production value) / Contribution
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
Break-even at Installed Capacity

(fixed & semi-fixed expenses x
capacity utiliz.(%) x 100) / contribution
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
Cash Break-even at Installed Capacity

(fixed & semi-fixed exp. - Depreciation) x
capacity uitiliz(%) x 100) / contribution
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
Sensitivity Analysis
Variation Factor
1
2
3
4
5
6
Sales
Variable Expenses
Contribution (1 - 2)
Fixed Expenses
Operating Profit (3 - 4)
Break-even Sales
Impact on DSCR
Operating Profit
Less Tax @ 33.06%
PAT
Add Depreciation
Add Interest on TL
Cash Accrual
TL Repayment
Interest on TL
Total Repayment
Gross DSCR
10.0%
Average
Year Level
2123.64
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
6.92
12.54
#REF!
0.00
12.54
12.54
#REF!
10% Increase
in variable cost
2123.64
#REF!
#REF!
#REF!
#REF!
#REF!
10% Decrease
in sales volume
1911.28
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
6.92
12.54
#REF!
0.00
12.54
12.54
#REF!
#REF!
#REF!
#REF!
6.92
12.54
#REF!
0.00
12.54
12.54
#REF!
10% Decrease
in selling price
1911.28
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
6.92
12.54
#REF!
0.00
12.54
12.54
#REF!

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ASSESSMENT OF WORKING CAPITAL REQUIREMENTS

FORM II - OPERATING STATEMENT

Add: Opening Stock-in-process

6. Selling, general and administrative expenses

Projections Projections Projections Projections Projections Projections Projections Projections

FORM III - ANALYSIS OF BALANCE SHEET

FORM III - ANALYSIS OF BALANCE SHEET (Continued)

Projections Projections Projections Projections Projections Projections

prelim.expenses, bad / doubtful debts not

(To agree with item 34 in Form III)

ASSESSED BANK FINANCE

ASSESSED BANK FINANCE

ASSESSED BANK FINANCE

Amounts in Rs. Lacs

Amounts in Rs. Lacs

D L CASTING ALLOYS PVT LTD

HEAVY CASTING GREY IRON

TOTAL PROJECT COST

PROPOSED MAN POWER

10 TIME FOR COMPLETION OF PROJECT

11 NUMBER OF WORKING DAYS

300 DAYS ( PER ANNUM )

14 PAY BACK PERIOD

15 DEBT SERVICE COVERAGE RATIO

RAW MATERIAL REQUIREMENT

PLANT AND MACHINERIES

FURNITURE & FIXTURES

PRELIMINARY & PREOPERATIVE EXPENSES

Steno cum Typist

Semi skilled Worker

Peon cum Watchman

TOTAL PER ANNUM

Repair & Maintenance

3rd Year & onwards

Plant & Machinery

Furniture & Fittings

Margin Money for Working Capital

TOTAL PROJECT COST

Interest on Term Loan

INTEREST AND REPAYMENT SCHEDULE OF TERM LOAN

Plant & Machinery

Furniture & Fittings

Total COST/ W.D.V.

COST OF OPERATION AND PROFITABILITY

d) Salary & Wages

Net Profit before Tax 421.12

Profit after Tax

Interest on Term Loan

Interest on Term Loan

Debt Service Coverage Ratio :

Interest added back

Cash Credit from Bank

Current Assets other than

Cash and bank Balances

Net Profit After Tax

Total Cash Accrual

EVALUATION OF BREAK - EVEN - POINT

Salary and Wages (30%)