2 INDEX

SL. NO. C HAPT E R PAGE NO.

I PROJECT AT A GLANCE 1
II INTRODUCTION 2
III LOCATION 2
IV MARKET SURVEY 3
V PROMOTERS 4
IX SOCIAL BENEFITS 5
X FINANCIAL EVOLUTIONS 6

AN N E X U R E

BASIC ASSUMPTIONS

I BASIC ASSUMPTIONS
II LAND (AT COST)
III LAND DEVELOPMENT, ROAD & CULVERT
IV BUILDINGS
V PLANT AND MACHINERIES
VI FURNITURE & FIXTURES
VII LICENSE & PERMISSION FEES
VIII PRELIMINARY & PREOPERATIVE EXPENSES
IX TOTAL BLOCK CAPITAL
X ANNUAL SALES REALISATION
XI MAN POWER & ORGANISATION
XII OVERHEADS
XIII WORKING CAPITAL REQUIREMENT
XIV COST OF PROJECT AND MEANS OF FINANCE
XV INTEREST AND REPAYMENT SCHEDULE OF TERM LOAN
XVI D E PR E C IAT I O N S C H E D U LE
XVII COST OF OPERATION AND PROFITABILITY
XVIII DEBT SERVICE COVERAGE RATIO
XIX CAS H F LO W STAT E M E NT
XX P R O J E C T E D BALAN C E S H E E T
XXI PAY BAC K PE R I O D
XXII BREAK - EVEN - POINT
XXIII CONCLUSIONS

CHAPTER - 1

PROJECT AT A GLANCE

1 NAME OF ORGANISATION : MAA TARINI AND EDUCATION AND CHARITABLE TRUST

2 LOCATION : CONGRESS OFFICE LANE

MOTIGANJ BAZAR, BALASORE
 3 CONSTITUTION : TRUST

4 NAME OF PROMOTER : SUDHANSHU PANDA

: SUMANTA KUMAR SAHU
NAMITA MOHANTY
RASHMIREKHA MOHANTY
MRTYUNJAY RANA
SATYA RANJAN HOTA
SUBHENDU BHUSAN BEHERA
KEDAR NATH MOHANTY
BHABANI SHANKAR SAHU
SARITA SINGH
AJAY KUMAR GIRI
KABIR KUMAR MADHUAL

5 OBJECTIVE : ADVANCEMENT OF EDUCATION

6 TOTAL PROJECT COST : 830.78 Lacs.

7 MEANS OF FINANCE : TERM LOAN 200.00 Lacs.

PROMOTER'S
CONTRIBUTION 615.06 Lacs.

8 PROPOSED MAN POWER : 26 PERSONS

9 TIME FOR COMPLETION OF PROJECT 815.06

AND COMMERCIAL PRODUCTION : 3 MONTHS

10 BREAK-EVEN-POINT : 96.80%

11 PAY BACK PERIOD : 6 years(Including Moratarium Period)

12 DEBT SERVICE COVERAGE RATIO : 787.39 265.89 2.96

ANNEXURE-I
BASIC ASSUMPTIONS (Rs . In Lacs)

i) NO OF STUDENTS
Academic year P NURS NURS KG 1 2 3 4 5 6 7
2017-18 20 20 55 90 194 171 137 120
2018-19 25 20 20 55 90 194 171 137 120 0
2019-20 25 25 20 20 55 90 194 171 137 120
2020-21 30 25 25 20 20 55 90 194 171 137
2021-22 40 30 25 25 20 20 55 90 194 171
2022-23 50 40 30 25 25 20 20 190 190 190
2023-24 60 50 40 30 25 25 20 190 190 190
2024-25 70 60 50 40 30 25 25 190 190 190
2025-26 80 70 60 50 40 30 25 190 190 190
2026-27 90 80 70 60 50 40 30 190 190 190
 Academic year
2017-182018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27

No. Std 807 832 857 957 997 1350 1390 1440 1495 1560

Per Amt 0.070 0.077 0.085 0.093 0.102 0.113 0.124 0.136 0.150 0.165
Sub Tot 56.490 64.064 72.588 89.164 102.180 152.193 172.373 196.431 224.327 257.488

College
No. Std 380 390 400 400 400 400 400 400 400 400

Per Amt 0.750 0.825 0.908 0.998 1.098 1.208 1.329 1.462 1.608 1.768
Sub Tot 285.00 321.75 363.000 399.300 439.230 483.153 531.468 584.615 643.077 707.384

Total amount
Collect 341.49 385.81 435.59 488.46 541.41 635.35 703.84 781.05 867.40 964.87

Existing Proposed Total

ANNEXURE-II
LAND (AT COST)
13 Acre of Land purchased in the name of TRUST 25.98 - 25.98

ANNEXURE-III
LAND DEVELOPMENT, ROAD & CULVERT 0.00 - 0.00

ANNEXURE-IV
BUILDINGS 52.56 500.00 552.56
#REF!
552.56
Rounded off 1079.00

TOTAL LAND AND BUILDING 1104.98

ANNEXURE-V
PLANT AND MACHINERIES 54.72 19.8 74.52

TOTAL 74.52

ANNEXURE-VI

FURNITURE & FIXTURES 0 71.05 71.05

71.05
ANNEXURE-VII
LICENSE & PERMISSION FEES 14.62 14.62

14.62

ANNEXURE-VIII
PRELIMINARY & PREOPERATIVE EXPENSES

i) Preliminary Expenses 0 0 0.00

ii) Pre operative Expenses 0 1 1.00

 TOTAL 0.00 1.00 1.00

ANNEXURE-IX
TOTAL BLOCK CAPITAL

LAND (AT COST) 0 0 0.00

LAND DEVELOPMENT, ROAD & CULVERT 0.00 0.00 0.00
BUILDINGS 52.56 500 552.56
PLANT AND MACHINERIES 54.72 19.80 74.52
FURNITURE & FIXTURES 0 71.05 71.05
LICENSE & PERMISSION FEES 14.62 0.00 14.62
Other Assets 0.00 0.00 0.00
PRELIMINARY & PREOPERATIVE EXPENSES 0.00 1.00 1.00
121.90 591.85 713.75

FUTURE ADDITION TO BLOCK ASSETS

2nd Yr. 3rd Yr. 4th Yr. 5th Yr. 6th Yr. 7th Yr. 8th Yr.
Building 0.00 20.00 30.00 20.00 0.00 0.00 0.00

Plant & Machinery 0.00 2.00 2.00 3.00 4.00 5.00 6.00

Furniture & Fixture 0.00 15.00 10.00 5.00 5.00 5.00 0.00

Total To Be Invested 0.00 37.00 42.00 28.00 9.00 10.00 6.00

ANNEXURE-X
TOTAL REVENUE

The main source of revenue of the college will be fees collection. That is the direct source of revenue.

A. DIRECT REVENUE

ANNUAL FEES REALISATION

DETAILS OF TUTION FEES

Academic year No. Of students Total Per Year

2017-18 1187 341.49
2018-19 1222 385.81
2019-20 1257 435.59
2020-21 1357 488.46
2021-22 1397 541.41
2022-23 1750 635.35
2023-24 1790 703.84
2024-25 1840 781.05
2025-26 1895 867.40
2026-27 1960 964.87

DETAILS OF EXAMINATION FEES 0.00

We Expect the examination Fees will be increased by Rs. 1000/ Per Year

Academic year No. Of students Exam. Fees per Std. Total Per Year
2017-18 1187 0.01 11.87
2018-19 1222 0.01 12.22
2019-20 1257 0.01 12.57
2020-21 1357 0.01 13.57
2021-22 1397 0.01 13.97
2022-23 1750 0.01 17.50
2023-24 1790 0.01 17.90
2024-25 1840 0.01 18.40
2025-26 1895 0.01 18.95
2026-27 1960 0.01 19.60
 TOTAL REVENUE IS SUMMED UP AS FOLLOWS

DIRECT REVENUE

2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27
Tution 341.49 385.81 436 488.46 541.41 635.35 703.84 781.05 867.40 964.87

Total 341.49 385.81 435.59 488.46 541.41 635.35 703.84 781.05 867.40 964.87

G.TOTA 341.49 385.81 435.59 488.46 541.41 635.35 703.84 781.05 867.40 964.87

ANNEXURE-XIII
WORKING CAPITAL REQUIREMENT
(Rs. in Lacs)
ASSESSMENT OF WORKING CAPITAL R E Q U I R E M E N T(1st year)

ASSESSMENT

Sl. No. Items Holding Working MAR G I N Permissible Bank

Capital % Value Finance
Required
1 Stock of Dress 20.00 100% 20.00 0.00
& Books & Others

____ ____ ____

20.00 20.00 0.00

Bank Finance 0.00

Margin money 20.00
TOTAL WORKING CAPITAL REQUIRED 20.00
ANNEXURE-XIV
COST OF PROJECT AND
MEANS OF FINANCE COLLATERAL

A COST OF PROJECT
Sl. No. Partculars Amount TOTAL EXPOS
1 Land and Land Devel 0.00 25.98 0.00 25.98

2 Building 0 52.56 500 552.56 TERM LOAN

C.C
3 Plant & Machinery 0 54.72 19.8 74.52

4 Furniture & Fittings 0 0 71.05 71.05

TOTAL INVESTMENT
5 License & Permission Fees 14.62 71.05 85.67 0.00
WORKING CAPITAL
6 Other Assets 0.00 0.00 0.00

7 Preliminary Expenses 0.00 1.00 1.00

8 Margin Money for Working Capital 20.00 0.00 20.00

______ PROMOTERS CONTRIBU
TOTAL PROJECT CO 167.88 662.90 830.78 117.03 COLLATERAL SECURITY
B MEANS OF FINANCE

Sl. No. Partculars Amount

1 Term Loan 6.65 0.00 6.65
Fresh Term Loan 0 200.00 200.00
2 unsecured loan 0 0.00 0
3 Promotor's Contribution 152.16 462.90 615.06
4 Sundry Iabilities 9.07 0.00 9.07
______ _____ _____
167.88 662.90 830.78
ANNEXURE-XV (Rs. in Lacs.)

INTEREST AND REPAYMENT SCHEDULE OF TERM LOAN

A. TERM LOAN

Sl.No. Description 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
1 Amount of
Term Loan 200.00 200.00 171.43 142.86 114.29 85.71 57.14 28.57 200.00

2 Amount of
Repayment 0.00 28.57 28.57 28.57 28.57 28.57 28.57 28.57 200.00

3 Interest on Term Loan

@ 11.5% 5.75 23.00 19.71 16.43 13.14 9.86 6.57 3.29 97.75

B ADDITIONAL TERM LOAN

Sl.No. Description 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
1 Amount of
Term Loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

2 Amount of
Repayment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3 Interest on Term Loan

@ 13% 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4 Yearly Payment o _____ _____ _____ _____ _____ _____ _____ _____
Term Loan 5.75 51.57 48.29 45.00 41.71 38.43 35.14 31.86 297.75

C INTEREST PAYMENT SCHEDULE(CASH CREDIT)

Sl.No. Description 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25

1 Cash Credit 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

2 Interest on C.C. 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

D Total Interest 5.75 23.00 19.71 16.43 13.14 9.86 6.57 3.29 97.75

E Total Repayment 5.75 51.57 48.29 45.00 41.71 38.43 35.14 31.86 297.75

Total Principal
Repayament 0.00 28.57 28.57 28.57 28.57 28.57 28.57 28.57

Term loan
Outstanding 200.00 171.43 142.86 114.29 85.71 57.14 28.57 0.00
ANNEXURE-XVI
D E PR E C IAT I O N S C H E D U LE

Sl. No. Description 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26

1 Land &
Land developme 25.98 25.98 25.98 25.98 25.98 25.98 25.98 25.98 25.98

2 Building
COST/W.D.V. 552.56 524.93 498.69 502.25 515.14 536.88 595.54 656.01 708.71
Addition 0.00 0.00 30.00 40.00 50.00 90.00 95.00 90.00 0.00
Total 552.56 524.93 528.69 542.25 565.14 626.88 690.54 746.01 708.71
Depreciation(5% 27.63 26.25 26.43 27.11 28.26 31.34 34.53 37.30 35.44

3 Plant & Machinery

COST/W.D.V. 74.52 67.07 60.36 56.13 52.31 63.28 74.95 94.46 112.01
Addition 0.00 0.00 2.00 2.00 18.00 20.00 30.00 30.00 15.00
Total 74.52 67.07 62.36 58.13 70.31 83.28 104.95 124.46 127.01
Depreciation(15 7.45 6.71 6.24 5.81 7.03 8.33 10.50 12.45 12.70

4 Furniture & Fittings

COST/W.D.V. 71.05 53.29 39.97 41.22 38.42 32.56 28.17 24.88 18.66
Addition 0.00 0.00 15.00 10.00 5.00 5.00 5.00 0.00 0.00
Total 71.05 53.29 54.97 51.22 43.42 37.56 33.17 24.88 18.66
Depreciation(10 17.76 13.32 13.74 12.81 10.85 9.39 8.29 6.22 4.66

5 Preliminary and
Preoperative exp 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00

Total COST/ W.D 725.11 672.27 625.99 626.58 632.85 659.71 725.64 802.33 866.36

Total Depreciatio 52.84 46.28 46.41 45.73 46.14 49.06 53.32 55.97 52.80
ANNEXURE-XVII
COST OF OPERTION PROFITABILITY (Rs. in Lacs.)

Sl.No. Particulars 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
1 Direct Revenue 341.49 385.81 435.59 488.46 541.41 635.35 703.84 781.05

341.49 385.81 435.59 488.46 541.41 635.35 703.84 781.05

2 COST OF SALES
a) Raw material 0.00 0.00 0.00 0.00 0.00 0.00 0.00

d) Salary & Wag 220.00 242.00 266.00 293.00 322.00 354.00 389.00 428.00 39.00

f) Overheads 60.00 66.00 73.00 80.00 88.00 97.00 107.00 118.00 11.00

g) Interest 5.75 23.00 19.71 16.43 13.14 9.86 6.57 3.29 -3.29

h) Depreciation 52.84 46.28 46.41 45.73 46.14 49.06 53.32 55.97 2.65
____ ____ ____ ____ ____ ____ ____ ____ 0.00
Cost of Producti 338.59 377.28 405.13 435.16 469.29 509.92 555.89 605.25

Defici(-)/Surplus 2.90 8.54 30.46 53.30 72.12 125.43 147.95 175.79 147.95

Tax 0.00 1.71 6.09 10.66 14.42 25.09 29.59 35.16 5.57

Defici(-)/Surplus 2.90 6.83 24.37 42.64 57.70 100.34 118.36 140.64

Available Surplu 55.74 53.11 70.78 88.37 103.84 149.40 171.68 196.60

ANNEXURE - XVIII
DEBT SERVICE COVERAGE RATIO

Sl. No. Description 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Total
1 Available Surplu 55.74 53.11 70.78 88.37 103.84 149.40 171.68 692.93

2 Interest on Term Loan

& Cash Credit 5.75 23.00 19.71 16.43 13.14 9.86 6.57 94.46 97.75
____ ____ ____ ____ ____ ____ ____ _____ 787.39
TOTAL 61.49 76.11 90.50 104.80 116.98 159.26 178.25 787.39

3 Repayment of T.L 0.00 28.57 28.57 28.57 28.57 28.57 28.57 171.43

4 Interest on Term Loan

& Cash Credit 5.75 23.00 19.71 16.43 13.14 9.86 6.57 94.46
____ ____ ____ ____ ____ ____ ____ _____
5.75 51.57 48.29 45.00 41.71 38.43 35.14 265.89
10.69 1.48 1.87 2.33 2.80 4.14 5.07 2.96

Debt Service Coverage Ratio : 787.39 / 265.89 __ 2.96

ANNEXURE - XIX
CASH FLOW STAT E M E NT (Rs. in Lacs.)

PAR T I C U LAR S 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
SOURCES OF FINANCE
Profit before Tax 2.90 8.54 30.46 53.30 72.12 125.43 147.95 175.79

Interest added back 5.75 23.00 19.71 16.43 13.14 9.86 6.57 0.00

Depreciation 52.84 46.28 46.41 45.73 46.14 49.06 53.32 55.97

Increase in
Term Loan 200.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Caution Money 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Increase in
Working Capital loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Promotor's
Contribution 615.06 0.00 0.00 0.00 0.00 0.00 0.00 0.00
____ ____ ____ ____ ____ ____ ____ ____
TOTAL 876.55 77.81 96.59 115.46 131.41 184.35 207.84 231.76

APPLICATION OF FUNDS
Capital Expenditure 725.11 0.00 47.00 52.00 73.00 115.00 130.00 120.00

AICTE Deposit 35.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Increase in
Current Assets 20.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 i

Decrease in
Term Loan 0.00 28.57 28.57 28.57 28.57 28.57 28.57 28.57

Caution Money 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Interest 5.75 23.00 19.71 16.43 13.14 9.86 6.57 0.00

Increase in Current Aset 0.00

Taxes 0.00 1.71 6.09 10.66 14.42 25.09 29.59 35.16

_____ _____ _____ _____ _____ _____ _____ _____

TOTAL 785.86 53.28 101.38 107.66 129.14 178.51 194.73 183.73

OPENING BALANCE 0.00 90.69 115.22 110.43 118.24 120.51 126.34 139.45

SURPLUS / DEFICIT(-) 90.69 24.53 -4.79 7.80 2.27 5.83 13.11 48.03
CLOSING BALANCE 90.69 115.22 110.43 118.24 120.51 126.34 139.45 187.48 0.00 0.00

ANNEXURE - XX
P R O J E C T E D BALAN C E SHEET

(Rs. in Lacs.)
LIABILITIES
2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
Promotor's Contribution 615.06 615.06 615.06 615.06 615.06 615.06 615.06 615.06 679.09

Cumulative Profit 2.90 9.73 34.10 76.74 134.44 234.78 353.14 493.78

Term Loan 200.00 171.43 142.86 114.29 85.71 57.14 28.57 0.00

Caution Money 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Cash Credit from Bank 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
_____ _____ _____ _____ _____ _____ _____ _____
817.96 796.22 792.02 806.09 835.21 906.98 996.78 1108.84

ASSETS 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25

Fixed Assets 672.27 625.99 626.58 632.85 659.71 725.64 802.33 866.36 866.36

Current Assets other than

Cash & Bank Balances 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00

Security Deposit 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00
(AICTE)

Other Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Cash and bank Balances 90.69 115.22 110.43 118.24 120.51 126.34 139.45 187.48

_____ _____ _____ _____ _____ _____ _____ _____

817.96 796.22 792.02 806.09 835.21 906.98 996.78 1108.84
0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
ANNEXURE - XXI
PAY BAC K PE R I O D

SL NO DESCRIPTION 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25

A Net Profit After T 2.90 6.83 24.37 42.64 57.70 100.34 118.36 140.64

B Depreciation 52.84 46.28 46.41 45.73 46.14 49.06 53.32 55.97

C Total Cash Accru 55.74 53.11 70.78 88.37 103.84 149.40 171.68 196.60

D Cumulative
Cash Accrual 55.74 108.85 179.63 268.00 371.84 521.25 692.93 889.53
 The Cost of the Project is Rs. 830.78 Lacs. Hence Pay Back Period 830.78 4
will be Completed within 6 th year

(Rs. in Lacs.)

ANNEXURE - XXII
BREAK - EVEN - POINT

BASIS 1ST YEAR

i. SALES REALISATION : 341.49

ii. VARIABLE EXPENSES :

Raw materials 0.00

Interest 0.00

Salary and Wages (30%) 66.00

Overheads (70%) 42.00 108.00

iii. CONTRIBUTION (i - ii) 233.49

iv. FIXED AND SEMI VERIABLE EXPENSES

a Depreciation 52.84
b Interest 5.75
c Salary and Wages (70%) 154.00
d Overheads (30%) 18.00 230.59

v. BREAK-EVEN-POINT AT UTILISED CAPACITY

= ( FIXED COST / CONTRIBUTION ) x 1(10.51 /10.80) x100 = 98.76

EVALUATION OF BREAK - EVEN - POINT

BASIS 2ND YEAR

i. SALES REALISATION : 385.81

ii. VARIABLE EXPENSES :

Raw materials 0.00

Interest 0.00

Salary and Wages (30%) 72.60

Overheads (70%) 46.20 118.80

iii. CONTRIBUTION (i - ii) 267.01

iv. FIXED AND SEMI VERIABLE EXPENSES

a Depreciation 46.28
b Interest 23.00
c Salary and Wages (70%) 169.40
d Overheads (30%) 19.80 258.48

v. BREAK-EVEN-POINT AT UTILISED CAPACITY

= ( FIXED COST / CONTRIBUTION ) x 1(9.29 /15.81) x100 = 96.80
 8 9 10 11 12 Total
190 190 1187
0 0 0 200 190 1222
0 0 0 200 200 1257
190 0 0 200 200 1357
137 190 0 200 200 1397
190 190 190 200 200 1750
190 190 190 200 200 1790
190 190 190 200 200 1840
190 190 190 200 200 1895
190 190 190 200 200 1960
67.6
142
ATERAL SECURITY REQUIREMWNT

L EXPOSURE

M LOAN 6.65
0.00
6.65

MENT
713.75
20.00

733.75

ONTRIBUTION 727.10
ECURITY REQUIREMWNT -727.10
297.75
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

11

12

13

13

14

15

16
 DIAMOND CHEMICAL INDUSTRIES PVT. LTD.
MOTIGANJ BAZAR, BALASORE

MONTHWISE SALES FOR THE PERIOD FROM 1.4.97 TO 31.1.98

_____________________________________________________________________________________________________________________________________________
MONTH SALES OF F. ALUM SALES OF N.F. ALUM SALES OF LIQUOREXCISE C.S.T. O.S.T. TRANSPORTATION
DUTY CHARGES
QTY. AMOUNT QTY. AMOUNT QTY.AMOUNT
_____________________________________________________________________________________________________________________________________________
APR' 97 137.945 304556.00 10.000 31500.00 105.545 ### 68971.96 7873.72 13393.52 186573.13

MAY' 97 389.339 850592.60 8.900 28035.00 179.260 ### 136494.29 29001.16 20208.15 249851.13

JUNE' 97 557.120 1154986.46 21.065 66883.00 290.670 ### 217478.08 36172.84 33785.02 389248.22

JULY' 97 209.820 457408.80 ~~ ~~ 311.840 ### 105849.94 16456.00 19958.41 191887.50

AUG' 97 156.570 353265.75 ~~ ~~ 185.820 ### 63298.22 8265.25 17904.01 89904.02

SEPT' 97 281.755 603926.25 7.735 26299.00 91.910 ### 78727.83 15897.21 14862.68 276144.71

OCT' 97 231.105 465942.85 7.760 28712.00 99.235 ### 65621.23 19899.00 1760.73 189013.30

NOV' 97 161.585 352759.50 12.265 41701.00 91.395 ### 56950.28 13308.64 4221.40 197607.99

DEC' 97 69.000 166200.00 0.200 800.00 24.760 ### 25211.60 2956.16 4589.72 14460.00

JAN' 98 77.190 176356.00 ~~ ~~ ~~ ~~ 24649.80 917.42 7122.80 19043.25

_____________________________________________________________________________________________________________________________________________
TOTAL 2271.429 4885994.21 67.925 223930.00 1380.435 ### 843253.23 150747.40 137806.44 1803733.25
_____________________________________________________________________________________________________________________________________________
DIAMOND CHEMICAL INDUSTRIES PVT. LTD.
MOTIGANJ BAZAR, BALASORE

ENCLOSURE - I
 DETAILS OF SUNDRY DEBTORS (AGEWISE) AS ON 30.11.1997
________________________________________________________________________________________
SL.NO. NAME OF THE PARTY OUTSTANDING AS ON 30.11.1997
ABOVE 90 DAYSBELOW 90 DAYS
________________________________________________________________________________________
1 A.E. (SSD) APWD, Port Blair -- 103005.96
2 DCOS (G & S), Secunderabad, S.C.Railway -- 41764.58
3 DCOS (M & G), Vijaywada, S.C. Railway -- 40196.00
4 Konark Paper & Industries Ltd., Basta, MBJ. -- 16522.79
5 G.E. (AF), Shillong -- 20957.00
6 L. M. Industries, Balia 242905 283414.34
7 Ballarpur Industries Ltd., Choudwar 109728 149749.61
8 Emami Paper Mills Ltd., Balgopalpur ### 194362.40
9 N.T.P.C. Ltd., Talcher -- 12788.60
10 D.C.O.S., E. Railway, Howrah -- 4139.74
11 G.E., Tezpur -- 152911.80
12 G.E., Shillong -- 20957.00
13 DCOS, Pandu, N.F. Railway 1082.00 --
14 IOW, Dhanbad, E. Railway -- 10346.70
15 Anpara Thermal Power Project, Anpara 32877.45 --
16 Delhi Water Works, Delhi 461483 --
17 Balasore Chemicals, Balasore 1497.60 --
18 Bharat Aluminium Co. Ltd., Korba 78401.49 --
19 Coastal Synthetics Industries (P)Ltd., Balgopalpur 23969.09 --
20 Chitaranjan Locomotive Works., Chittaranjan 7221.00 --
21 Grapco Granite Industries Ltd., Somnathpur 2424.70 --
22 Hindustan Copper Ltd., Ghatsila 4998.70 45575.20
23 Kedia Alum & Chemicals, Jamshedpur 2415.71 --
24 Hindustan Fertilizers Ltd., Haldia 9277.48 --
25 P.H.D., Koraput 39888.42 --
26 P.H.D., Bhanjanagar 6313.92 --
27 P.H.D., Baripada 12547.35 --
28 P.H.D., Keonjhar 3278.19 --
29 P.H.D., Phulbani 7610.24 --
 30 P.H.M. No. I, BBSR 12538.76 --
31 P.H.M. No. II, BBSR 4465.35 --
32 P.H.M. No. II, Cuttack 3358.82 --
33 P.H.M. No. I, Cuttack 2039.00 --
34 R.N. Shah & Co. 1236.00 --
35 DCOS, Kharagpur, S.E. Railway 2514.00 --
__________ __________
### ###

TOTAL DEBTORS ###

In terms of our Certificate of evendate attached herewith.

For DIAMOND CHEMICAL INDUSTRIES PVT. LTD.

For M. K. KHANDELWAL & CO.

CHARTERED ACCOUNTANTS.
O. T. ROAD
BALASORE
M. K. Khandelwal
DATE : Proprietor

DIAMOND CHEMICAL INDUSTRIES PVT. LTD.

MOTIGANJ BAZAR, BALASORE

MONTHWISE SALES FOR THE PERIOD FROM 1.4.97 TO 30.11.97

_____________________________________________________________________________________________________________________________________________
MONTH SALES OF F. ALUM SALES OF N.F. ALUM SALES OF LIQUOREXCISE TOTAL C.S.T. O.S.T. TRANSPORTATION
DUTY SALES AS CHARGES
QTY. AMOUNT QTY. AMOUNT QTY.AMOUNT PER P/L
_____________________________________________________________________________________________________________________________________________
APR' 97 137.945 304556.00 10.000 31500.00 105.545 ### 68971.96 531681.96 7873.72 13393.52 186573.13

MAY' 97 389.339 850592.60 8.900 28035.00 179.260 ### 136494.29 1230233.89 29001.16 20208.15 249851.13

JUNE' 97 557.120 1154986.46 21.065 66883.00 290.670 ### 217478.08 1773451.54 36172.84 33785.02 389248.22

JULY' 97 209.820 457408.80 ~~ ~~ 311.840 ### 105849.94 930116.74 16456.00 19958.41 191887.50

AUG' 97 156.570 353265.75 ~~ ~~ 185.820 ### 63298.22 669411.97 8265.25 17904.01 89904.02

SEPT' 97 281.755 603926.25 7.735 26299.00 91.910 ### 78727.83 819671.08 15897.21 14862.68 276144.71

OCT' 97 231.105 465942.85 7.760 28712.00 99.235 ### 65621.23 659511.08 19899.00 1760.73 189013.30

NOV' 97 161.585 352759.50 12.265 41701.00 91.395 ### 56950.28 542805.78 13308.64 4221.40 197607.99
_____________________________________________________________________________________________________________________________________________
TOTAL 2125.239 4543438.21 67.725 223130 1355.675 2E+006 793391.83 7156884.04 146873.82 126093.92 1770230.00
_____________________________________________________________________________________________________________________________________________
_____________________________
TOTAL
TURNOVER

_____________________________
739522.33

1529294.33

2232657.62

1158418.65

785485.25

1126575.68

870184.11

757943.81

238977.48

228089.27
_____________________________
9667148.53
_____________________________
_____________________________
 TOTAL
TURNOVER

_____________________________
739522.33

1529294.33

2232657.62

1158418.65

785485.25

1126575.68

870184.11

757943.81
_____________________________
9200081.78
_____________________________
ANNEXURE-XI
DETAILS OF MONTHLY SALARY
Designation No.s 1st year No.s 2nd Year No.s 3rd Year No.s 4th Year No.s 5th Year No.s 6th Year No.s 7th Year No.s 8th Year No.s 9th Year No.s

Director 1 0.40 1 0.40 1 0.40 1 0.43 1 0.45 1 0.50 1 0.55 1 0.60 1 0.65 1
Principal 1 0.50 1 0.50 1 0.55 1 0.55 1 0.60 1 0.60 1 0.65 1 0.65 1 0.70 1
Reg. Faculty 6 1.20 6 1.20 7 1.40 7 1.40 8 1.60 8 1.60 8 1.60 10 2.00 10 2.00 10
Vis. Faculty 5 0.50 7 0.70 9 0.98 11 1.20 13 1.54 16 1.92 17 2.02 19 2.35 20 2.50 20
Lab. Asst 3 0.24 4 0.32 4 0.32 4 0.40 5 0.50 5 0.50 5 0.50 5 0.50 5 0.50 5
Admn. Officer 1 0.10 1 0.10 1 0.15 1 0.15 1 0.18 1 0.18 1 0.20 1 0.20 1 0.24 1
Staffs 5 0.25 6 0.30 7 0.35 8 0.48 9 0.54 9 0.63 10 0.80 10 0.80 10 0.80 10
Sub Staff 4 0.15 5 0.17 6 0.19 7 0.20 9 0.25 9 0.25 9 0.30 9 0.30 9 0.30 9
Casual Worker 0.15 0.20 0.20 0.25 0.30 0.30 0.30 0.40 0.40

Total 3.49 31 3.89 36 4.54 40 5.06 47 5.96 50 6.48 52 6.92 56 7.80 57 8.09 57

Annual salary 41.88 372 46.68 432 54.48 480 60.72 564 71.52 600 77.76 624 83.04 672 93.6 684 97.08 684
 DETAIL OF OVERHEAD

ANNEXURE-XII

particulars 1st year 2nd Year 3rd Year 4th Year 5th Year 6th Year 7th Year 8th Year 9th Year
(Per Month) (Per Month) (Per Month) (Per Month) (Per Month) (Per Month) (Per Month) (Per Month) (Per Month)
Watch & Ward 0.12 0.13 0.14 0.15 0.16 0.16 0.16 0.16 0.16
Washing & Cleaning 0.03 0.04 0.05 0.06 0.07 0.08 0.09 0.10 0.11
Gardening 0.05 0.06 0.07 0.08 0.09 0.10 0.11 0.12 0.13
Repair & Maintenence 0.10 0.12 0.14 0.16 0.18 0.20 0.22 0.24 0.26
Advertisement 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25
Telephone 0.10 0.12 0.14 0.15 0.16 0.16 0.16 0.16 0.16
Electricity 0.60 0.70 0.80 0.90 1.00 1.20 1.40 1.60 0.65
Postage & Telegrame 0.03 0.04 0.05 0.06 0.07 0.08 0.09 0.10 0.10
Printing & stationery 0.06 0.07 0.08 0.09 0.10 0.11 0.12 0.13 0.14
Travelling & Conveyance 0.50 0.80 1.00 1.20 1.50 1.80 2.10 2.40 0.40
Student welfare 0.10 0.12 0.14 0.16 0.18 0.20 0.20 0.20 0.25
Staff Welfare 0.05 0.06 0.07 0.08 0.09 0.10 0.11 0.12 0.13
Science Lab. Exp. 0.10 0.12 0.14 0.16 0.18 0.20 0.22 0.24 0.26
Books & Periodicals 0.02 0.03 0.03 0.04 0.05 0.05 0.05 0.06 0.06
Annual Function & Puja 0.03 0.04 0.05 0.06 0.07 0.07 0.07 0.07 0.07
Exam. Exp. 0.10 0.12 0.14 0.16 0.18 0.18 0.18 0.20 0.20
Development Exp 0.20 0.25 0.30 0.40 0.40 0.50 0.50 0.50 0.60
Contigencies 0.25 0.25 0.30 0.30 0.35 0.35 0.35 0.40 0.40

2.69 3.32 3.89 4.46 5.08 5.79 6.38 7.05 4.33

Annual Expenses 32.28 39.84 46.68 53.52 60.96 69.48 76.56 84.6 51.96
10th Year

0.7
0.7
2
2.5
0.5
0.24
0.8
0.3
0.5

8.24

98.88
10th Year
(Per Month)
0.16
0.12
0.14
0.28
0.25
0.16
0.70
0.10
0.15
0.40
0.25
0.14
0.28
0.07
0.07
0.20
0.60
0.50

4.57

54.84