AYURVEDIC INSTITUTE FOR INFERTILITY MANAGEMENT

AND

GYNECOLOGICAL DISEASES

Proposed Address
Doctor’s Garden
Uloor
Trivandrum
INTRODUCTION

The conceptual and operational framework of Ayurveda is wide enough to

include all that is essential to make a man healthy and happy. It includes the

study of right conduct (dharma), which is necessary for the healthy growth of

society in which the man lives. Further it deals with the philosophical aspect

of life, the knowledge of which contributes greatly to the comfort and

happiness of all human beings. Ayurveda philosophically understands the

limitation of human efforts. Still it talks about the means of prolonging life

and the methods of invigorating it. The objectives of Ayurveda are mainly

two, the first being the maintenance of positive health, and the other

treatment of diseases. These clearly defined objectives are achieved through

logically developed means in a classical way. On the basis of objectives

defined, the sum and substance of Ayurveda can be classified into two parts -

i. Healthy man’s regimen - the science of positive health (svasthavrittam) ii.

Patient’s regimen (aturavrittam).

PROJECT AT GLANCE

The project is prepare for availing a Bank loan for Rs 2.40 Cr towards the

promotion of an Ayurveda Clinic which specialize in infertility and gynic

treatment. The total project cost is estimated for Rs 3.22 Cr as described in the
annexure to this report. The proposed loan amount is to purchase land and

to construct a Ayurvedic Clinic. It is also excepted to avail 10 years of

repayment period for repayment of loan with an annual interest of 12%.

The clinic is proposed to specialize in infertility and gynecological treatment

to its out patients. It also aimed to open a ayurvedic product store in the

hospital.

Ayurvedic Fertility Guidance Provided by the hospital

 Preparing to conceive

 Detox Cleansing for parents-to-be

 Proper nourishment and rejuvenation of reproductive tissues

 Ayurvedic Pregnancy Care

 Preparing for your baby

 Pre Natal Ayurvedic suggestions

 Food and dietary guidelines

 Connecting with your baby spiritually

 Spa Services

 Post Partum Ayurvedic Doula Services

 The critical 6 week Post Partum health care

 How to prepare correct foods

 Cooking Classes & recipes

 Importance of Taking care of Mom

 Mother’s Massage Spa Package

 Training parents on Infant Massage

 Lactation recipes and advice

 Families & Children

 Ayurvedic Pediatric Guidance

 Discovering natural ways to keep our children healthy

 Mealtime: Eating a well balanced diet

 Healthy Digestion

 Kitchen Medicine – ayurvedic home remedies

 Creating a daily family routine “Dhinacharya”

 Mental & Emotional Health: Improving focus, concentration

 Creating calm, clarity and alertness

 Importance of Sleep/ Wake Activity/Rest

  Natural Health Consults for ADD, ADHD, Hyperactivity and special

needs

 Maintaining Immune strength through 4 seasons

 Creating Seasonal Rituals

Raising Children with Vedic values

About the promoter

Dr. N. Vijayakumar MD

Ayurveda is the

promoter of the project.

He had retired from his

government service for 29 years in

academic and he possesses a clinical

experience for 36 years. He is working as

member PG Board of Studies , University of Kerala, and a visitor in various

colleges in India under PCIM . In the service he designated with the post of

professor HOD and medical superintend in Govt Ayurveda College for

women and children, Poojappura Triruvanthanthapuram.

Woman and childcare in Ayurveda

In Ayurveda concepts mother and childcare begins even before conception.

Both parents should nurture themselves with good food, thoughts and contact

with divinity. They also should take fertility herbs like aswagandha (Withania

somnifera), Satavari (Asparagus racemosus) etc to ensure normal hormonal

levels, vitality and health. The health and mental bearing of the parents will

be transferred to the children.

Benefits of Ayurveda over Allopathy

The most sophisticated and accurate approach in health care was introduced

by some eminent people around 5000 years ago in India. In this modern

period of time it is been largely challenged by the 300 years old branch of

medical science called Allopathy. Ayurveda aims at finding the root of a

disease and then eradicating it completely from the patient whereas

Allopathy aims at giving patient an instantaneous relief by destroying

organisms that caused the disease but it is not guaranteed that the disease is

permanently cured. The philosophy of Ayurveda is to prevent human beings

from unnecessary sufferings and to give them a long and healthy life.
Ayurvedic treatment consists of natural herbs and is based on direct sense

perception, logical inference and hearing from realized souls and saints.

Allopathy treats the diseases by some antidotes which produce entirely

different effects from those caused by the disease itself. It follows mainly 3

steps-Hypothesis, Experimentation and Observation and Conclusion.

Allopathic practitioners have their own restrictions as they focus on the

symptoms, not the causes. Ayurvedic treatment mainly consists of essence of

fruits, vegetables, spices and natural herbs which helps in curing diseases

without having any side effects on the patient's body. Though it is not the

fastest treatment but surely the most effective one. Allopathic treatment

generally cures diseases in a short span of time but have very high chances of

side effects such as allergies, hair loss, weakness etc. Ayurveda not only deals

with the treatment but also teaches us the style of proper living i.e. a healthy

and prosperous life. Ayurveda is now-a-days excelling Allopathic treatment

as people are becoming conscious about their future along with their

present. They want a permanent relief rather than a swift and temporary one.

Modern doctors have also started suggesting Ayurvedic medicines along with

the Allopathic treatment as Ayurveda is bringing a great revolution in the

field of medical science.

What is Infertility according to Ayurveda

According to Ayurveda

Infertility primarily

refers to the biological

inability of a woman of

reproductive age to

contribute to conception

& also the state of a

woman who is unable to

carry pregnancy to full term. Infertility is also defined as the failure to

conceive after a year of regular intercourse without contraception according to

modern science.

Treatment principles of Infertility in Ayurveda

Agni deepana and Ama pachana

Ama formation (toxins created when undigested food forms in the stomach)

by the imbalance in Agni (the power of digestion) lead to many diseases.

Therefore, the treatment of Ama must always include the treatment of Agni,

including the use of digestive and carminative Ayurvedic formulations, eating

meals at proper time following an appropriate schedule. Ayurveda

Panchakarma treatments help to eliminate Ama thus corrects Agni. Healthy

Agni will also contribute to healthy Ojas.

Vatanulomana

The main dosha involved in infertility is Vata. So Vatanulomana (correcting

the functions of Vata) is very important in the treatment of infertility.

Ayurvedic formulations, following routine exercises and strict diet schedule

will help in Vatanulomana.

Sodhana

Suitable sneha-swedas are done prior to sodhana. Then treatment modalities

like Vamana (emesis), Virechana (puragation), Vasti (medicated enema) and

Utharavasti special enema administered through urethral or vaginal routes)

are done as per the condition of the patient. The patient has to follow peyadi

krama (strict dietary regimen to be followed after Sodhana). This

detoxification therapy helps in the expulsion of the toxins from the body.

These therapies help to correct ovarian, tubular and uterine problems causing

infertility.

Ayurveda treatments help in releasing tension and removing impurities from

the body. They nourish the body, revitalize the mind and strengthen the

immune system. They are beneficial in reducing stress, nourishing all dhatus
of the body and pacifying Vata.

Ayurvedic herbs

Infertility itself does not stand alone. It is the result of some other disease. So

the herbs used in the treatment are directed towards eradicating the

underlying cause. The most commonly known and used herbs such as

Ashwagandha (Withania somnifera), Shatavari (Asparagus racemousus),

Amalaki (Emblica officinalis) are extremely useful formulations which help

create the synergistic hormonal balance between the Follicle Stimulating

Hormone (FSH) and the Luteinizing Hormone (LH).

Pediatric care in Ayurveda

Woman and childcare in Ayurveda aims at providing the most nurturing

environment for the mother and baby. Childcare starts before a woman

conceives a child and lasts till a few years after childbirth.

Ayurveda suggests pregnant women take herbs like shatavari. It improves the

immune system of the mother and the baby. Chyavanaprash nutritional

supplement is also suggested for the healthy growth of the fetus. Whole grain

food items, milk, honey, ghee etc are also recommended for pregnant women.

The branch of Ayurveda that deals with pregnancy is Prasoothi Tantra. It tells

about the nutrition and exercises a woman must follow during pregnancy.

Ante natal care in Ayurveda includes suggestion of simple exercises, lifestyle

balance etc to give a healthful, beautiful child. There are specific herbs and

nutrition to take during different stages of pregnancy. Towards the end of

pregnancy, there will be different processes going on to make labor easier.

Post natal care includes caring the mother and baby with medicated oil

massages. Mother is also given herbal decoctions, medicines and nutrient

supplements for immunity, proper lactation and quick return to health. The

baby is also given proper massages to open up the pores of the skin,

strengthen immunity and for complexion of skin.

Social Significance of Project

The vast field of Ayurvedic science is gaining more importance and

popularity across the globe because of its amazing therapeutic values. In

olden days man lived very close to nature and whenever he got indisposed he

cured himself by the resources and materials provided by nature, which is

nothing but the herbs. This helps in the process of curing a disease. Scientific

studies indicate that cleansing procedures appear to help in eradicating

chronic diseases more effectively. .Many people consider Ayurveda as just

ordinary herbal medicine but even a brief study of Ayurveda will show that it

is an art and science of healthy life.The sages of Ayurveda emphasized on the

importance of preventive medicine by developing an individual's own

immune system to fight against all possible infections. Ayurveda is the branch

of Vedic science, which deals with physical body besides Yoga, meditation,

Vedic astrology (Jyotish), etc.

Prior Experience

Prior experience of the proprietor in this

field is one of the success factor of the

project. Since 29 years of service in the field is added advantage for the success

of the project.

CONCLUSION

Thus we can say that rising awareness in traditional indigenous treatment in

our countries, and the quality of service and product proposed to deliver will

be added advance for the success of the new enterprise. Considering the fair

quality of services and product offered by the establishment and further the

prior experience, knowledge, technical expertise and commitment of the

promoters are added advantage for the smooth running of the project. The

income generated, with the experience, expertise and commitment of the

promoter ensures the success of the project. Even the conservative estimates

show that project is financially and economically viable and commercially

sound.

The various projected financial statements and Debit Service Coverage Ratio

(DSCR), Return on Investment (ROI),Pay Back Period etc. show that the

project will be able to repay the entire Bank Loan together with interest with

in the stipulated period and further shows that the project is financially sound

and deserve support and help from the Bank.

 ANNEXURE

 Projected Profit and Loss Account

 Projected Balances Sheet

 Cash Flow Statement

 Key Assumptions and Project Cost

 Depreciation Statement

 Repayment Schedule

 Ratio analysis statements

 AYURVEDIC INSTITUTE FOR INFERTILITY MANAGEMENT

Basic Details
Name of Business AYURVEDIC INSTITUTE FOR INFERTILITY MANAGEMENT
Statutory status Proprietorship
Name of Partner Dr. N . Vijayakumar MD Ayur
Res Address Sreevijyamn
Attingal
Trivandrum
Particulars Amount Total
ITEM TOTAL COST
Estimated cost for land 17,000,000.00
Stamp Duty 1,700,000.00
Hospital building estimated cost (5500 sqft @Rs 2000 per sqft) 11,000,000.00
Equipments and furntiure 2,000,000.00
Electrical fittings and other infrastructure 500,000.00
Total Project Cost 32,200,000.00

Means of Finance
Term loan from bank 24,000,000.00
Promoters contribution 8,200,000.00
Repayment period in years 10.00
Repayment period in months 120.00
Other Assumptions
Depreciation 10%
Loan amount 24,000,000.00
Interest 12.00%
Operations and Capacity Utilisation Assumptions
Increase in income 10%
Operational Months 12
Annual Operational Days 365
Economy related assumptions
Electricity charges growth rate 5%
Increase in Salaries - till fully capacity utilized 10%
Increase in Misc. Expenses 10%
Income Assemptions
Particulars Monthly income
Service Income
IP consultancy fees 200,000.00
Gynic Treatment fee form IP Patients 250,000.00
Post delivery treatment fees 300,000.00
Serivice income total 750,000.00
Yearly total 9,000,000.00
Income form sale of medicine 900,000.00
Yearly total 10,800,000.00
Staff Cost
Monthly
salay/per
Particulars Nos person Total Monthly salay
Main Doctor
Part time doctor 2 17,500.00 35,000.00
PRO Cum Receptionist 1 15,000.00 15,000.00
Therapists 2 12,000.00 24,000.00
Pharmacists 1 10,000.00 10,000.00
Sanitation 1 9,000.00 9,000.00
Security 2 9,000.00 18,000.00
Total 111,000.00
Yearly total 1,332,000.00
 AYURVEDIC INSTITUTE FOR INFERTILITY MANAGEMENT
Projected Profit and Loss Account
PARTICULARS I st Year II Year III Year IV th Year V th Yeart VI th Year VII th Yeart
By Direct Income
" Fess collected 9,000,000.00 9,900,000.00 10,890,000.00 11,979,000.00 13,177,000.00 14,495,000.00 15,945,000.00
" Sale of medicine 10,800,000.00 11,880,000.00 13,068,000.00 14,375,000.00 15,813,000.00 17,394,000.00 19,133,000.00
Total 19,800,000.00 21,780,000.00 23,958,000.00 26,354,000.00 28,990,000.00 31,889,000.00 35,078,000.00
To Direct Expenses
" Staff Cost 1,332,000.00 1,465,000.00 1,612,000.00 1,773,000.00 1,950,000.00 2,145,000.00 2,360,000.00
" Purchase of medicine 9,180,000.00 10,098,000.00 11,108,000.00 12,219,000.00 13,441,000.00 14,785,000.00 16,264,000.00
" Purchase of Consumables 360,000.00 396,000.00 436,000.00 480,000.00 528,000.00 581,000.00 639,000.00
" Electricity charges 216,000.00 238,000.00 262,000.00 288,000.00 317,000.00 349,000.00 384,000.00
" Fuel Charges 126,000.00 139,000.00 153,000.00 168,000.00 185,000.00 204,000.00 224,000.00
" Transportation and freight charges 85,000.00 94,000.00 103,000.00 113,000.00 124,000.00 136,000.00 150,000.00
" Water Charges 60,000.00 66,000.00 73,000.00 80,000.00 88,000.00 97,000.00 107,000.00
" Loading and unloading charges 30,000.00 33,000.00 36,000.00 40,000.00 44,000.00 48,000.00 53,000.00
Total 11,389,000.00 12,529,000.00 13,783,000.00 15,161,000.00 16,677,000.00 18,345,000.00 20,181,000.00
To Gross Profit 8,411,000.00 9,251,000.00 10,175,000.00 11,193,000.00 12,313,000.00 13,544,000.00 14,897,000.00
To Indirect Expenses
" Interest on Bank loan 2,809,000.00 2,641,000.00 2,452,000.00 2,239,000.00 1,999,000.00 1,728,000.00 1,423,000.00
" Telephone charges and internet charges 88,000.00 97,000.00 107,000.00 118,000.00 130,000.00 143,000.00 157,000.00
" Miscellaneous Expenses 50,000.00 55,000.00 61,000.00 67,000.00 74,000.00 81,000.00 89,000.00
" Newspaper & Periodicals 6,000.00 7,000.00 8,000.00 9,000.00 10,000.00 11,000.00 12,000.00
" Office Expenses 18,000.00 20,000.00 22,000.00 24,000.00 26,000.00 29,000.00 32,000.00
" Printing and stationary 120,000.00 132,000.00 145,000.00 160,000.00 176,000.00 194,000.00 213,000.00
" Repairs & Maintenance 80,000.00 88,000.00 97,000.00 107,000.00 118,000.00 130,000.00 143,000.00
" Travelling Expenses 65,000.00 72,000.00 79,000.00 87,000.00 96,000.00 106,000.00 117,000.00
" Depreciation 1,350,000.00 1,215,000.00 1,094,000.00 984,000.00 886,000.00 797,000.00 717,000.00
Total 4,586,000.00 4,327,000.00 4,065,000.00 3,795,000.00 3,515,000.00 3,219,000.00 2,903,000.00
Net Profit before tax 3,825,000.00 4,924,000.00 6,110,000.00 7,398,000.00 8,798,000.00 10,325,000.00 11,994,000.00
NP Ratio 19.32 22.61 25.50 28.07 30.35 32.38 34.19
 AYURVEDIC INSTITUTE FOR INFERTILITY MANAGEMENT
Projected Balance Sheet
Liabilities I st Year II Year III Year IV th Year V th Yeart VI th Year VII th Yeart
Capital Account
Capital Introduced/opening 8,200,000.00 10,877,000.00 13,339,000.00 16,394,000.00 20,093,000.00 24,492,000.00 29,654,000.00
Add :Net profit 3,825,000.00 4,924,000.00 6,110,000.00 7,398,000.00 8,798,000.00 10,325,000.00 11,994,000.00
Sub Total 12,025,000.00 15,801,000.00 19,449,000.00 23,792,000.00 28,891,000.00 34,817,000.00 41,648,000.00
Less: Drawings 1,148,000.00 2,462,000.00 3,055,000.00 3,699,000.00 4,399,000.00 5,163,000.00 5,997,000.00
Capital 10,877,000.00 13,339,000.00 16,394,000.00 20,093,000.00 24,492,000.00 29,654,000.00 35,651,000.00
Bank loan 22,677,000.00 21,186,000.00 19,506,000.00 17,613,000.00 15,479,000.00 13,076,000.00 10,366,934.80
Current Liabilities
Sundry Creditors 90,000.00 99,000.00 108,900.00 119,800.00 131,800.00 145,000.00 159,500.00
Other Current Liabilities 50,000.00 55,000.00 61,000.00 67,000.00 74,000.00 81,000.00 89,000.00
CREDIT TOTAL 33,694,000.00 34,679,000.00 36,069,900.00 37,892,800.00 40,176,800.00 42,956,000.00 46,266,434.80
Fixed Assets (As per Dep Statement) 30,850,000.00 29,635,000.00 28,541,000.00 27,557,000.00 26,671,000.00 25,874,000.00 25,157,000.00
Current Assets
Sundry Debtors 800,000.00 880,000.00 968,000.00 1,065,000.00 1,172,000.00 1,289,000.00 1,418,000.00
Other current assets 150,000.00 150,000.00 150,000.00 150,000.00 150,000.00 150,000.00 150,000.00
Cash and bank balances 1,894,000.00 4,014,000.00 6,410,900.00 9,120,800.00 12,183,800.00 15,643,000.00 19,541,434.80
Sub Total 2,844,000.00 5,044,000.00 7,528,900.00 10,335,800.00 13,505,800.00 17,082,000.00 21,109,434.80
DEBIT TOTAL 33,694,000.00 34,679,000.00 36,069,900.00 37,892,800.00 40,176,800.00 42,956,000.00 46,266,434.80
 - - - - - - -
Cash Flow Statement
Net Profit 3,825,000.00 4,924,000.00 6,110,000.00 7,398,000.00 8,798,000.00 10,325,000.00 11,994,000.00
Cash Flow from Operating Activities
Depreciation Expenses 1,350,000.00 1,215,000.00 1,094,000.00 984,000.00 886,000.00 797,000.00 717,000.00
Net (increase) Decrease in Debtors - 800,000.00 - 80,000.00 - 88,000.00 - 97,000.00 - 107,000.00 - 117,000.00 - 129,000.00
Net increase (Decrease) in Creditors 90,000.00 9,000.00 9,900.00 10,900.00 12,000.00 13,200.00 14,500.00
Net Cash Flow from Operating Activit 640,000.00 1,144,000.00 1,015,900.00 897,900.00 791,000.00 693,200.00 602,500.00
Cash Flow from Financing Activities
Net increase (Decrease) in Capital 7,052,000.00 - 2,462,000.00 - 3,055,000.00 - 3,699,000.00 - 4,399,000.00 - 5,163,000.00 - 5,997,000.00
Bank loan 22,677,000.00 - 1,491,000.00 - 1,680,000.00 - 1,893,000.00 - 2,134,000.00 - 2,403,000.00 - 2,709,065.20
Net( increase )Decrease Advance - 150,000.00
Net increase (Decrease) in Other Liabilite 50,000.00 5,000.00 6,000.00 6,000.00 7,000.00 7,000.00 8,000.00
Net Cash Flow from Financing Activi 29,629,000.00 - 3,948,000.00 - 4,729,000.00 - 5,586,000.00 - 6,526,000.00 - 7,559,000.00 - 8,698,065.20
Cash Flow from Investment Activities
Net (increase) Decrease in Fixed Assets - 32,200,000.00
Opening Cash Balance 1,894,000.00 4,014,000.00 6,410,900.00 9,120,800.00 12,183,800.00 15,643,000.00
Closing Cash Balance 1,894,000.00 4,014,000.00 6,410,900.00 9,120,800.00 12,183,800.00 15,643,000.00 19,541,434.80
- - - - - - -
 AYURVEDIC INSTITUTE FOR INFERTILITY MANAGEMENT
Calulation of NPV and IRR
Opportunity Cost 10%
Year Cash Flow Present Value
0 - 32,200,000.00 - 32,200,000.00
1 5,175,000.00 4,704,545.45
2 6,139,000.00 5,073,553.72
3 7,204,000.00 5,412,471.83
4 8,382,000.00 5,725,018.78
5 9,684,000.00 6,013,002.09
6 11,122,000.00 6,278,079.05
7 12,711,000.00 6,522,752.84
Net Present Value 7,529,423.77
IRR 10.930777%
-
 AYURVEDIC INSTITUTE FOR INFERTILITY MANAGEMENT
Ratio Analysis
Financial Year I st Year II Year III Year IV th Year V th Yeart VI th Year VII th Yeart
Net profit 3,825,000.00 4,924,000.00 6,110,000.00 7,398,000.00 8,798,000.00 10,325,000.00 11,994,000.00
Add: Depreciation 1,350,000.00 1,215,000.00 1,094,000.00 984,000.00 886,000.00 797,000.00 717,000.00
Total 5,175,000.00 6,139,000.00 7,204,000.00 8,382,000.00 9,684,000.00 11,122,000.00 12,711,000.00
Add: Interest on Loan 2,809,000.00 2,641,000.00 2,452,000.00 2,239,000.00 1,999,000.00 1,728,000.00 1,423,000.00
Total 7,984,000.00 8,780,000.00 9,656,000.00 10,621,000.00 11,683,000.00 12,850,000.00 14,134,000.00
Annual Repayment 4,131,963.31 4,131,963.31 4,131,963.31 4,131,963.31 4,131,963.31 4,131,963.31 4,131,963.31
DSCR 1.93 2.12 2.34 2.57 2.83 3.11 3.42
Average DSCR 2.36
 Break Even Analysis
Fess collected 19,800,000.00 21,780,000.00 23,958,000.00 26,354,000.00 28,990,000.00 31,889,000.00 35,078,000.00
Total 19,800,000.00 21,780,000.00 23,958,000.00 26,354,000.00 28,990,000.00 31,889,000.00 35,078,000.00
Variable Cost
Staff Cost 1,332,000.00 1,465,000.00 1,612,000.00 1,773,000.00 1,950,000.00 2,145,000.00 2,360,000.00
Electricity charges 216,000.00 238,000.00 262,000.00 288,000.00 317,000.00 349,000.00 384,000.00
Fuel Charges 126,000.00 139,000.00 153,000.00 168,000.00 185,000.00 204,000.00 224,000.00
Transportation and freight charges 85,000.00 94,000.00 103,000.00 113,000.00 124,000.00 136,000.00 150,000.00
Purchase of medicine 9,180,000.00 10,098,000.00 11,108,000.00 12,219,000.00 13,441,000.00 14,785,000.00 16,264,000.00
Water Charges 60,000.00 66,000.00 73,000.00 80,000.00 88,000.00 97,000.00 107,000.00
Loading and unloading charges 30,000.00 33,000.00 36,000.00 40,000.00 44,000.00 48,000.00 53,000.00
Total 11,029,000.00 12,133,000.00 13,347,000.00 14,681,000.00 16,149,000.00 17,764,000.00 19,542,000.00

Fixed Cost
Purchase of Consumables 360,000.00 396,000.00 436,000.00 480,000.00 528,000.00 581,000.00 639,000.00
Interest on bank OD 2,809,000.00 2,641,000.00 2,452,000.00 2,239,000.00 1,999,000.00 1,728,000.00 1,423,000.00
Telephone charges and internet charges 88,000.00 97,000.00 107,000.00 118,000.00 130,000.00 143,000.00 157,000.00
Miscellaneous Expenses 50,000.00 55,000.00 61,000.00 67,000.00 74,000.00 81,000.00 89,000.00
Newspaper & Periodicals 6,000.00 7,000.00 8,000.00 9,000.00 10,000.00 11,000.00 12,000.00
Office Expenses 18,000.00 20,000.00 22,000.00 24,000.00 26,000.00 29,000.00 32,000.00
Printing and stationary 120,000.00 132,000.00 145,000.00 160,000.00 176,000.00 194,000.00 213,000.00
Repairs & Maintenance 80,000.00 88,000.00 97,000.00 107,000.00 118,000.00 130,000.00 143,000.00
Travelling Expenses 65,000.00 72,000.00 79,000.00 87,000.00 96,000.00 106,000.00 117,000.00
Depreciation 1,350,000.00 1,215,000.00 1,094,000.00 984,000.00 886,000.00 797,000.00 717,000.00
Total 4,946,000.00 4,723,000.00 4,501,000.00 4,275,000.00 4,043,000.00 3,800,000.00 3,542,000.00
Net profit (Before Tax) 3,825,000.00 4,924,000.00 6,110,000.00 7,398,000.00 8,798,000.00 10,325,000.00 11,994,000.00
- - - - - - -
Contribuion 8,771,000.00 9,647,000.00 10,611,000.00 11,673,000.00 12,841,000.00 14,125,000.00 15,536,000.00
PV Ratio 44.30 44.29 44.29 44.29 44.29 44.29 44.29
Average PV Ratio 44.29
BEP in Rs 11,165,294.72 10,663,101.48 10,162,563.19 9,651,619.12 9,127,526.67 8,578,987.61 7,997,314.37
Average BEP in Rs 9,620,915.31
BEP in % 56.39 48.96 42.42 36.62 31.49 26.90 22.80
Average BEP in % 37.94
 AYURVEDIC INSTITUTE FOR INFERTILITY MANAGEMENT
Depreciation Statement
Particulars Year-1 Year-2 Year-3 Year-4 Year-5
Building and infrstructure 13,500,000.00 12,150,000.00 10,935,000.00 9,841,000.00 8,857,000.00
Depreciation 1,350,000.00 1,215,000.00 1,094,000.00 984,000.00 886,000.00
WDV 12,150,000.00 10,935,000.00 9,841,000.00 8,857,000.00 7,971,000.00

Total Depreciation (Rounded) 1,350,000.00 1,215,000.00 1,094,000.00 984,000.00 886,000.00

Total WDV (Rounded) 12,150,000.00 10,935,000.00 9,841,000.00 8,857,000.00 7,971,000.00
- - - -
Year I st Year II nd Year III rd Year IV rth Year Vth Year VI rth Year VII th Year
Profit 3,825,000.00 4,924,000.00 6,110,000.00 7,398,000.00 8,798,000.00 10,325,000.00 11,994,000.00
Sales 9,000,000.00 9,900,000.00 10,890,000.00 11,979,000.00 13,177,000.00 14,495,000.00 15,945,000.00

16,000,000.00
14,000,000.00
12,000,000.00
10,000,000.00
Profit
8,000,000.00
Sales
6,000,000.00
4,000,000.00
2,000,000.00
-
I st Year II nd Year III rd Year IV rth Year Vth Year VI rth Year VII th Year

Year I st Year II nd Year III rd Year IV rth Year Vth Year VI rth Year VII th Year
Sales 9,000,000.00 9,900,000.00 10,890,000.00 11,979,000.00 13,177,000.00 14,495,000.00 15,945,000.00
BEP 11,165,294.72 10,663,101.48 10,162,563.19 9,651,619.12 9,127,526.67 8,578,987.61 7,997,314.37

16,000,000.00
14,000,000.00
12,000,000.00
10,000,000.00
Sales
8,000,000.00
BEP
6,000,000.00
4,000,000.00
2,000,000.00
-
I st Year II nd Year III rd Year IV rth Year Vth Year VI rth Year VII th Year
 AYURVEDIC INSTITUTE FOR INFERTILITY MANAGEMENT
REPAYMENT SHEDULE Term loan
Interest Rate
Months Loan Outsanding 12.00% EMI Interest Yealy Total EMI Yearly Total
1 24,000,000.00 240,000.00 344,330.28
2 23,895,669.72 238,957.00 344,330.28
3 23,790,296.45 237,903.00 344,330.28
4 23,683,869.17 236,839.00 344,330.28
5 23,576,377.90 235,764.00 344,330.28
Year -1

6 23,467,811.62 234,678.00 344,330.28

7 23,358,159.34 233,582.00 344,330.28
8 23,247,411.07 232,474.00 344,330.28
9 23,135,554.79 231,356.00 344,330.28
10 23,022,580.51 230,226.00 344,330.28
11 22,908,476.24 229,085.00 344,330.28
12 22,793,230.96 227,932.00 344,330.28 2,808,796.00 4,131,963.31
13 22,676,832.69 226,768.00 344,330.28
14 22,559,270.41 225,593.00 344,330.28
15 22,440,533.13 224,405.00 344,330.28
16 22,320,607.86 223,206.00 344,330.28
17 22,199,483.58 221,995.00 344,330.28
Year -2

18 22,077,148.31 220,771.00 344,330.28

19 21,953,589.03 219,536.00 344,330.28
20 21,828,794.75 218,288.00 344,330.28
21 21,702,752.48 217,028.00 344,330.28
22 21,575,450.20 215,755.00 344,330.28
23 21,446,874.92 214,469.00 344,330.28
24 21,317,013.65 213,170.00 344,330.28 2,640,984.00 4,131,963.31
25 21,185,853.37 211,859.00 344,330.28
26 21,053,382.10 210,534.00 344,330.28
27 20,919,585.82 209,196.00 344,330.28
28 20,784,451.54 207,845.00 344,330.28
29 20,647,966.27 206,480.00 344,330.28
Year -3

30 20,510,115.99 205,101.00 344,330.28

31 20,370,886.72 203,709.00 344,330.28
32 20,230,265.44 202,303.00 344,330.28
33 20,088,238.16 200,882.00 344,330.28
34 19,944,789.89 199,448.00 344,330.28
35 19,799,907.61 197,999.00 344,330.28
36 19,653,576.33 196,536.00 344,330.28 2,451,892.00 4,131,963.31
37 19,505,782.06 195,058.00 344,330.28
38 19,356,509.78 193,565.00 344,330.28
39 19,205,744.51 192,057.00 344,330.28
40 19,053,471.23 190,535.00 344,330.28
41 18,899,675.95 188,997.00 344,330.28
Year -4

42 18,744,342.68 187,443.00 344,330.28

43 18,587,455.40 185,875.00 344,330.28
44 18,429,000.12 184,290.00 344,330.28
45 18,268,959.85 182,690.00 344,330.28
46 18,107,319.57 181,073.00 344,330.28
47 17,944,062.30 179,441.00 344,330.28
48 17,779,173.02 177,792.00 344,330.28 2,238,816.00 4,131,963.31
49 17,612,634.74 176,126.00 344,330.28
50 17,444,430.47 174,444.00 344,330.28
51 17,274,544.19 172,745.00 344,330.28
52 17,102,958.92 171,030.00 344,330.28
53 16,929,658.64 169,297.00 344,330.28
Year -5

54 16,754,625.36 167,546.00 344,330.28

55 16,577,841.09 165,778.00 344,330.28
56 16,399,288.81 163,993.00 344,330.28
57 16,218,951.53 162,190.00 344,330.28
58 16,036,811.26 160,368.00 344,330.28
59 15,852,848.98 158,528.00 344,330.28
60 15,667,046.71 156,670.00 344,330.28 1,998,715.00 4,131,963.31
 61 15,479,386.43 154,794.00 344,330.28
62 15,289,850.15 152,899.00 344,330.28
63 15,098,418.88 150,984.00 344,330.28
64 14,905,072.60 149,051.00 344,330.28
65 14,709,793.33 147,098.00 344,330.28
Year -6

66 14,512,561.05 145,126.00 344,330.28

67 14,313,356.77 143,134.00 344,330.28
68 14,112,160.50 141,122.00 344,330.28
69 13,908,952.22 139,090.00 344,330.28
70 13,703,711.94 137,037.00 344,330.28
71 13,496,418.67 134,964.00 344,330.28
72 13,287,052.39 132,871.00 344,330.28 1,728,170.00 4,131,963.31
73 13,075,593.12 130,756.00 344,330.28
74 12,862,018.84 128,620.00 344,330.28
75 12,646,308.56 126,463.00 344,330.28
76 12,428,441.29 124,284.00 344,330.28
77 12,208,395.01 122,084.00 344,330.28
Year -7

78 11,986,148.74 119,861.00 344,330.28

79 11,761,679.46 117,617.00 344,330.28
80 11,534,966.18 115,350.00 344,330.28
81 11,305,985.91 113,060.00 344,330.28
82 11,074,715.63 110,747.00 344,330.28
83 10,841,132.35 108,411.00 344,330.28
84 10,605,213.08 106,052.00 344,330.28 1,423,305.00 4,131,963.31
85 10,366,934.80 103,669.00 344,330.28
86 10,126,273.53 101,263.00 344,330.28
87 9,883,206.25 98,832.00 344,330.28
88 9,637,707.97 96,377.00 344,330.28
89 9,389,754.70 93,898.00 344,330.28
Year -8

90 9,139,322.42 91,393.00 344,330.28

91 8,886,385.15 88,864.00 344,330.28
92 8,630,918.87 86,309.00 344,330.28
93 8,372,897.59 83,729.00 344,330.28
94 8,112,296.32 81,123.00 344,330.28
95 7,849,089.04 78,491.00 344,330.28
96 7,583,249.76 75,832.00 344,330.28 1,079,780.00 4,131,963.31
97 7,314,751.49 73,148.00 344,330.28
98 7,043,569.21 70,436.00 344,330.28
99 6,769,674.94 67,697.00 344,330.28
100 6,493,041.66 64,930.00 344,330.28
101 6,213,641.38 62,136.00 344,330.28
Year -9

102 5,931,447.11 59,314.00 344,330.28

103 5,646,430.83 56,464.00 344,330.28
104 5,358,564.55 53,586.00 344,330.28
105 5,067,820.28 50,678.00 344,330.28
106 4,774,168.00 47,742.00 344,330.28
107 4,477,579.73 44,776.00 344,330.28
108 4,178,025.45 41,780.00 344,330.28 692,687.00 4,131,963.31
109 3,875,475.17 38,755.00 344,330.28
110 3,569,899.90 35,699.00 344,330.28
111 3,261,268.62 32,613.00 344,330.28
112 2,949,551.35 29,496.00 344,330.28
113 2,634,717.07 26,347.00 344,330.28
Year -10

114 2,316,733.79 23,167.00 344,330.28

115 1,995,570.52 19,956.00 344,330.28
116 1,671,196.24 16,712.00 344,330.28
117 1,343,577.96 13,436.00 344,330.28
118 1,012,683.69 10,127.00 344,330.28
119 678,480.41 6,785.00 344,330.28
120 340,935.14 3,409.00 344,344.14 256,502.00 4,131,977.17
17,319,647.00 41,319,647.00
24,000,000.00
Repayment Summary EMI Interest Principal
Year 1 4,131,963.31 2,808,796.00 1,323,167.31
Year 2 4,131,963.31 2,640,984.00 1,490,979.31
Year 3 4,131,963.31 2,451,892.00 1,680,071.31
Year 4 4,131,963.31 2,238,816.00 1,893,147.31
Year 5 4,131,963.31 1,998,715.00 2,133,248.31
Year 6 4,131,963.31 1,728,170.00 2,403,793.31
Year 7 4,131,963.31 1,423,305.00 2,708,658.31
Year -8 4,131,963.31 1,079,780.00 3,052,183.31
Year -9 4,131,963.31 692,687.00 3,439,276.31
Year -10 4,131,977.17 256,502.00 3,875,475.17
Total 41,319,647.00 17,319,647.00 24,000,000.00

0% 20% 40% 60% 80% 100%

Year 1
Year 2
Year 3
Year 4
Interest
Year 5
Principal
Year 6
Year 7
Year -8
Year -9
Year -10