particulars

amount(in lakh)

land
building
plant and machinery
misc. fixesassets
contigencies
prelimineryexp
preoperative exp
margin money for WC
total

176.16
161.46
145.58
78.5
75
25.5
85.66
138.8
886.66

particulars
subsidy
share capital
promoters
public
term loan from IDBI
total

amount(in lakh)
50.66

products
hydrochloride
hydrogen tartrate
sodium

production(in'000)
780
500
250

Capacity utilization

YEAR 1

330.5
155.5
350
886.66

0.6

Interest on term loan semi- annually

repayment of term loan startinffron end of 3 year
Rate of Interest on WC

15%
18%

power cost (100%)

variable
fixed
total

9.348
6.232
15.58

wages
salaries

21.5
10.5

administrative o/h
selling o/h
Depriciation
Assets
buildings

10
6%

(slm)
3.33%

Plant and machinery

misc. fixed assets

12%
9%

tax rate

35%

Repairs and maintenance

Compution Of WC
particulars
raw materials
w-i-p
receivablles

12.00

month(s)

cash requirement
Finished goods
NO. OF YEARS
preliminery expenses should be written offduringthe life of project
allocate pre-operative and contigencies onfixedassets excluding land
the margin money for working capital is constant for the project
there is no salvage value at the end of the projecct

2
0.5
1.5

1
13.14
32.09
5

selling price( Rs per kg) COST

85.5
45.5
65
32.5
40
12.5
YEAR 2

YEAR3
YEAR 4 YEAR 5
0.7
0.85
0.85
0.85

7.50% HALF YEARLY

60%
40%

growth
growth

9%
9%

growth

11%

(wdv)
10%

25%
25%

growth

3.50%

2
14.63
37.01

3
16.63
44.28

4
17.29
44.61

5
18
44.96

years
1

400.14
195
60
655.14

466.83
227.5
70
764.33

566.87
276.25
85
928.12

566.87
276.25
85
928.12

566.87
276.25
85
928.12

items
1 hydrochloride
2 hydrogen tartrate
3 sodium
total

years
1

items
1 hydrochloride
2 hydrogen tartrate
3 sodium
total

212.94
97.5
18.75
329.19

248.43 301.665 301.665 301.665

113.75 138.125 138.125 138.125
21.875 26.5625 26.5625 26.5625
384.055 466.3525 466.3525 466.3525

years
power

1
11.84

2
12.78

3
14.18

4
14.18

5
14.18

years
wages
salary

1
21.5
10.5

2
23.44
11.45

3
25.54
12.48

4
27.84
13.60

5
30.35
14.82

years
administrative
overheads

1
10

2
11

3
12

4
14

5
15

years
selling overheads
repairs and maintenance

1
39.31

2
45.86

3
55.69

4
55.69

5
55.69

12.00

12.42

12.85

13.30

13.77

contigencies
preoperative expenses

75
85.66
160.66

building
plant and machinery
mfa

161.46
145.58
78.5
385.54

total value
building
plant and machinery
misc. fixesassets

DEPRECIATION

228.7427
206.2453
111.2121
546.2
SLM
years

building
plant and machinery
misc. fixesassets

1
7.62
24.75
10.01
42.38

3
7.62
24.75
10.01
42.38

4
7.62
24.75
10.01
42.38

1
228.74
22.87
205.87

BUILDING
2
3
205.87
185.28
20.59
18.53
185.28
166.75

4
166.75
16.68
150.08

1
206.25
51.56
154.68

plant and machinery

2
3
4
154.68
116.01
87.01
38.67
29.00
21.75
116.01
87.01
65.26

wdv
opening bal
dep
closing bal

opening bal
dep
closing bal

2
7.62
24.75
10.01
42.38

MFA
opening bal

1
111.21

2
83.41

3
62.56

4
46.92

dep
closing bal

27.80
83.41

20.85
62.56

15.64
46.92

11.73
35.19

5
7.62
24.75
10.01
42.38

5
150.08
15.01
135.07

5
65.26
16.31
48.94

5
35.19

WDV DEP
YEARS
TOTAL

1
102.24

2
80.11

3
63.17

4
50.16

8.80
26.39

5
40.12

raw materials
w-i-p
receivablles
finished goods
cash requirements
total
margin money
loan
interst

working capital computation

years
1
2
3
54.87
64.01
77.73
15.61
18.03
21.62
81.89
95.54
116.01
32.09
37.01
44.28
13.14
14.63
16.63
197.59
229.22
276.27
138.8
138.8
138.8
58.79
90.42
137.47
10.58
16.28
24.74

4
77.73
21.74
116.01
44.61
17.29
277.38
138.8
138.58
24.94

5
77.73
21.86
116.01
44.96
18
278.56
138.8
139.76
25.16

profitability statement
years
1
2
3
4
5
6
8
9
10

sales
raw material
power
wages
salary
administrative oh
selling overheads
primilary exp
dep (SLM)
repairs
int on term loan
interst
PBT
tax
PAT

1
655.14
329.19
11.84
21.50
10.50
10
39.31
5.10
42.38
12.00
52.5
10.58
110.24
17.63
92.61

2
764.33
384.06
12.78
23.44
11.45
11.1
45.86
5.10
42.38
12.42
52.5
16.28
146.99
38.24
108.75

3
928.12
466.35
14.18
25.54
12.48
12.32
55.69
5.10
42.38
12.85
52.5
24.74
203.98
64.12
139.87

4
928.12
466.35
14.18
27.84
13.60
13.68
55.69
5.10
42.38
13.30
36.75
24.94
214.31
72.28
142.02

5
928.12
466.35
14.18
30.35
14.82
15.18
55.69
5.10
42.38
13.77
15.75
25.16
229.39
81.08
148.32

PAT
dep
primilary exp
interest
total cash flows

cash flows
1
92.61
42.38
5.1
34.125
174.21

2
108.75
42.38
5.1
34.125
190.35

3
139.87
42.38
5.1
34.125
221.47

4
142.02
42.38
5.1
23.8875
213.39

5
148.32
42.38
5.1
10.2375
206.03

INTEREST ON TERM LOAN FROM IDBI

YEAR

INT
balance
1
350

1
2

26.25
26.25
52.5

350

1
2

26.25
26.25
52.5

350

70

1
2

26.25
26.25
52.5

280
210

70
70

1
2

21
15.75
36.75

140
70

70
70

1
2

10.5
5.25
15.75

payment

AN FROM IDBI
total interset paid
years
interest

1
52.5

2
52.5

3
52.5

4
36.75

5
15.75

TAX
year
PBT
ADD DEP (SLM)
TOTAL
SUB DEP (WDV)
TAXABLE INCOME
TAX

1
110.24
42.38
152.62
102.24
50.38
17.63

2
146.99
42.38
189.36
80.11
109.25
38.24

3
203.98
42.38
246.36
63.17
183.19
64.12

4
214.31
42.38
256.68
50.16
206.53
72.28

5
229.39
42.38
271.77
40.12
231.65
81.08

YEARS

CASFLOWS
IRR

-886.66

174.21

190.35

221.47

213.39

206.03

4%