M/S AURO ISPAT (INDIA) PRIVATE LIMITED

Raw material required for production of 1 pole.

ESTIMATES OF PRODUCTION & SALES: Items bags cft kg

No of working days per annum 300 Cement 2

No of hours per day 10 Course Sand 4
Output per hour (in nos) 11 Grits 6
Input Output Ratio 1.00 Steel Wire 12
Production at 100% (MT): 33000.00 Other Consumables
Net output at 100% (MT): 33000.00

Sale Price per pole @1545/- +3% sales tax 1591

2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15

Capicity Utilisation 50% 80% 100% 100% 100% 100% 100%

Estimated Production per year (MT) 16500.00 26400.00 33000.00 33000.00 33000.00 33000.00 33000.00
Estimated Output per year (MT) 16500.00 26400.00 33000.00 33000.00 33000.00 33000.00 33000.00

Opening Stock of Finished Product (MT) 0.00 2750.00 2200.00 2750.00 2750.00 2750.00 2750.00
Opn. St. of Finished Product (Rs. In Lacs) 0.00 #REF! #REF! #REF! #REF! #REF! #REF!

Sales (MT) 13750.00 26950.00 32450.00 33000.00 33000.00 33000.00 33000.00

Sales (Rs. In Lacs) 218.76 428.77 516.28 525.03 525.03 525.03 525.03

Closing Stock of Finished Product 2750.00 2200.00 2750.00 2750.00 2750.00 2750.00 2750.00
Cls. St. of Finished Product (Rs. In Lacs) #REF! #REF! #REF! #REF! #REF! #REF! #REF!
 M/S AURO ISPAT (INDIA) PRIVATE LIMITED

DETAILS OF RAW MATERIALS:

#Details - SPONGE IRON

Rate / MT 450
Input to Production Ratio 100%
Holding Period 1 month
2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15
PARTICULARS
Annual Consumption (MT) 16500.00 26400.00 33000.00 33000.00 33000.00 33000.00 33000.00
Annual Consumption (Rs. In Lacs) 74.25 118.80 148.50 148.50 148.50 148.50 148.50
Closing Stock (Rs. In Lacs) 12.38 9.90 12.38 12.38 12.38 12.38 12.38

#Details - M.S SCRAP

M.S. Scrap (Rate / MT) 68

Input to Production Ratio 5%
Holding Period 1 month
2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15
PARTICULARS
Annual Consumption (MT) 825.00 1320.00 1650.00 1650.00 1650.00 1650.00 1650.00
Annual Consumption (Rs. In Lacs) 0.56 0.90 1.12 1.12 1.12 1.12 1.12
Closing Stock (Rs. In Lacs) 0.09 0.07 0.09 0.09 0.09 0.09 0.09
 M/S AURO ISPAT (INDIA) PRIVATE LIMITED
#Details - PIG IRON

Pig Iron (Rate / MT) 132.00

Input to Production Ratio 19%
Holding Period 1 month
2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15
PARTICULARS
Annual Consumption (MT) 3135.00 5016.00 6270.00 6270.00 6270.00 6270.00 6270.00
Annual Consumption (Rs. In Lacs) 4.14 6.62 8.28 8.28 8.28 8.28 8.28
Closing Stock (Rs. In Lacs) 0.69 0.55 0.69 0.69 0.69 0.69 0.69

#Details - FERRO PRODUCTS

Ferro Products (Avg. Rate / MT) 44615.38 *

Input to Production Ratio 1% **
Holding Period 1 month
2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15
PARTICULARS
Annual Consumption (MT) 165.00 264.00 330.00 330.00 330.00 330.00 330.00
Annual Consumption (Rs. In Lacs) 73.62 117.78 147.23 147.23 147.23 147.23 147.23
Closing Stock (Rs. In Lacs) 6.13 4.91 6.13 6.13 6.13 6.13 6.13

# Break up of 1% of Ferro Products:

* Ratio in
Ferro
Items Products Rate (Rs.) / MT ** Avg. Rate
Ferro Silicon 0.0013 60000.00 7692.31 0.00
Ferro Manganeese 0.0082 40000.00 32820.51 0.00
Aluminium Buts 0.0005 80000.00 4102.56 0.00
1% 44615.38 0.00
COST OF RAW MATERIALS AT 100% CAPACITY UTILISATION:

% to Consumption in Total Cost (Rs. In

ITEMS Production MT Rate (Rs.) / MT Lacs)
1 Sponge Iron 100% 33000.00 450.00 148.50
2 M.S. Scrap 5% 1650.00 68.00 1.12
3 Pig Iron 19% 6270.00 132.00 8.28
4 Ferro Products 1% 330.00 44615.38 147.23
Total 305.13

2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15

 M/S AURO ISPAT (INDIA) PRIVATE LIMITED

COST OF THE PROJECT

(Rs in Lacs)
PARTICULARS AMOUNT
Building & Civil Works 31.30
Plant & Machinery 444.50
Furniture & Fixture 2.00
Other Fixed Assets & Computer 1.00

Preliminary & Pre-operative Expenses 0.20

Provision for Contingencies & Taxes 47.90

Margin Money for Working Capital #REF!

Total Cost #REF!

MEANS OF FINIANCING
(Rs in Lacs)
PARTICULARS AMOUNT

Promoters #REF!

Term Loan 50.00

Total #REF!

Debt Equity Ratio #REF!

 M/S AURO ISPAT (INDIA) PRIVATE LIMITED

PROFITABILITY ESTIMATES (Rs.in lacs)

2008-09 2009-10 2010-11 2011-12 2012-13 2013-14
CAPACITY UTILISATION : AT 100% 80% 90% 90% 100% 100% 100%
MONTHS OPERATION : 12 12 12 12 12 12
PARTICULARS:
COSTS OF PRODUCTION:
Raw Materials: 18097500.00 18097500.00 18097500.00 18097500.00 18097500.00 18097500.00
Consumables 0.00 0.00 0.00 0.00 0.00 0.00
Power 1626000.00 1626000.00 1626000.00 1626000.00 1626000.00 1626000.00
Wages & Salary 29.04 31.94 35.14 36.90 38.74 40.68
Other Factory Overheads 98617.50 98617.50 98617.50 98617.50 98617.50 98617.50
Repair & Maintenance 4.79 4.88 4.98 5.08 5.18 5.29
Factory Insurance 4.79 4.79 4.79 4.79 4.79 4.79
Depreciation #REF! #REF! #REF! #REF! #REF! #REF!
SUB TOTAL #REF! #REF! #REF! #REF! #REF! #REF!
ADD:Opn.stocks-in process 0.00 0.00 0.00 0.00 0.00 0.00
LESS:Cls.stocks-in-process 0.00 0.00 0.00 0.00 0.00 0.00
TOTAL COST OF PRODUCTION #REF! #REF! #REF! #REF! #REF! #REF!
ADD: Opn.Stock of Fin.Goods 0.00 #REF! #REF! #REF! #REF! #REF!
LESS:Cls.Stock of Fin.Goods #REF! #REF! #REF! #REF! #REF! #REF!
COST OF SALES #REF! #REF! #REF! #REF! #REF! #REF!
GROSS TURNOVER 0.00 0.00 0.00 0.00 0.00 0.00
Less:Excise -2953512.00 -2953512.00 -2953512.00 -2953512.00 -2953512.00 -2953512.00
NET TURNOVER 2953512.00 2953512.00 2953512.00 2953512.00 2953512.00 2953512.00
GROSS PROFIT #REF! #REF! #REF! #REF! #REF! #REF!
#REF! #REF! #REF! #REF! #REF! #REF!
General & Adm. Overheads 0.00 0.00 0.00 0.00 0.00 0.00
Selling Overheads 0.00 0.00 0.00 0.00 0.00 0.00
Int. on Term Loan 6.00 5.55 4.35 3.15 1.95 0.75
Int. on Bank Borrowing #REF! #REF! #REF! #REF! #REF! #REF!
OPERATING PROFIT #REF! #REF! #REF! #REF! #REF! #REF!
ADD: Other Income 0.00 0.00 0.00 0.00 0.00 0.00
PROFIT/LOSS BEFORE TAX #REF! #REF! #REF! #REF! #REF! #REF!
Income Tax #REF! #REF! #REF! #REF! #REF! #REF!
PROFIT AFTER TAX #REF! #REF! #REF! #REF! #REF! #REF!
RETAINED EARNINGS #REF! #REF! #REF! #REF! #REF! #REF!
CASH GENERATION #REF! #REF! #REF! #REF! #REF! #REF!
PBDIT #REF! #REF! #REF! #REF! #REF! #REF!
PBDIT/NET TURNOVER (%) #REF! #REF! #REF! #REF! #REF! #REF!
 M/S AURO ISPAT (INDIA) PRIVATE LIMITED

AVERAGE PBDIT/NET TURNOVER #REF! (Over the Ten Year Projection Period)
 M/S AURO ISPAT (INDIA) PRIVATE LIMITED

WORKING CAPITAL REQUIREMENT

PARTICULARS PERIOD 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14

(Months.)

CURRENT ASSETS:
Raw Materials Inventory 1.00 1508125.00 1508125.00 1508125.00 1508125.00 1508125.00 1508125.00
Consumables Inventory 1.00 0.00 0.00 0.00 0.00 0.00 0.00
Work In progress 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Finished goods inventory 1.00 #REF! #REF! #REF! #REF! #REF! #REF!
Sundry Debtors 1.00 0.00 0.00 0.00 0.00 0.00 0.00

TOTAL CURRENT ASSETS (A) #REF! #REF! #REF! #REF! #REF! #REF!

CURRENT LIABILITIES:
Sundry Creditors 0.25 377031.25 377031.25 377031.25 377031.25 377031.25 377031.25

TOTAL CURRENT LIABILITIES (B) 377031.25 377031.25 377031.25 377031.25 377031.25 377031.25

WORKING CAPITAL REQUIRED (A-B) #REF! #REF! #REF! #REF! #REF! #REF!
MARGIN FOR WORKING CAPITAL (25%) #REF! #REF! #REF! #REF! #REF! #REF!
BANK FINANCE FOR WORKING CAPITAL #REF! #REF! #REF! #REF! #REF! #REF!

INTEREST @ 12% #REF! #REF! #REF! #REF! #REF! #REF!

 M/S AURO ISPAT (INDIA) PRIVATE LIMITED

PROPOSED TERM LOAN REPAYMENT SCHEDULE

Rate of Interest 12% (Rs in Lacs)
Years 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14

First quarter
Opn. Balance 50.00 50.00 40.00 30.00 20.00 10.00
Repayment 0.00 2.50 2.50 2.50 2.50 2.50
Cls. Balance 50.00 47.50 37.50 27.50 17.50 7.50
Interest 1.50 1.50 1.20 0.90 0.60 0.30

Second Quarter
Opn. Balance 50.00 47.50 37.50 27.50 17.50 7.50
Repayment 0.00 2.50 2.50 2.50 2.50 2.50
Cls. Balance 50.00 45.00 35.00 25.00 15.00 5.00
Interest 1.50 1.43 1.13 0.83 0.53 0.23

Third Quarter
Opn. Balance 50.00 45.00 35.00 25.00 15.00 5.00
Repayment 0.00 2.50 2.50 2.50 2.50 2.50
Cls. Balance 50.00 42.50 32.50 22.50 12.50 2.50
Interest 1.50 1.35 1.05 0.75 0.45 0.15

Fourth Quarter
Opn. Balance 50.00 42.50 32.50 22.50 12.50 2.50
Repayment 0.00 2.50 2.50 2.50 2.50 2.50
Cls. Balance 50.00 40.00 30.00 20.00 10.00 0.00
Interest 1.50 1.28 0.98 0.68 0.38 0.08

Total Repayment 0.00 10.00 10.00 10.00 10.00 10.00

Total Interest 6.00 5.55 4.35 3.15 1.95 0.75
 M/S AURO ISPAT (INDIA) PRIVATE LIMITED

DEPRECIATION SCHEDULE (Rs.in lacs)

A. ASSET VALUATION FOR DEPRECIATION PURPOSES:

SHARE OF SHARE OF
ASSET BASIC PREOPERATIVE CONTINGENCY TOTAL
COST EXPENSES MARGIN COST

Building & Civil Construction 31.30 #REF! #REF! #REF!

Plant & Machinery 444.50 #REF! #REF! #REF!

Other Fixed Assets #REF! #REF! #REF! #REF!

TOTAL: #REF! #REF! #REF! #REF!

B. DEPRECIATION SCHEDULE FOR COMPANY LAW PURPOSES (STRAIGHT LINE METHOD):

PARTICULARS RATE 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14

Building & Civil Construction 3.34% #REF! #REF! #REF! #REF! #REF! #REF!

Plant & Machinery 5.28% #REF! #REF! #REF! #REF! #REF! #REF!

Miscellaneous Fixed Assets: 4.75% #REF! #REF! #REF! #REF! #REF! #REF!

TOTAL #REF! #REF! #REF! #REF! #REF! #REF!

C. DEPRECIATION SCHEDULE FOR INCOME TAX PURPOSES (WRITTEN DOWN VALUE METHOD):
PARTICULARS RATE 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14

Building & Civil Construction 10.00% #REF! #REF! #REF! #REF! #REF! #REF!

Plant & Machinery 15.00% #REF! #REF! #REF! #REF! #REF! #REF!

Miscellaneous Fixed Assets: 15.00% #REF! #REF! #REF! #REF! #REF! #REF!

TOTAL #REF! #REF! #REF! #REF! #REF! #REF!

 M/S AURO ISPAT (INDIA) PRIVATE LIMITED

INCOME TAX COMPUTATION

(Rs.in lacs)

PARTICULARS 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14

A Profit/Loss before Tax #REF! #REF! #REF! #REF! #REF! #REF!

ADD: Depreciation for Company #REF! #REF! #REF! #REF! #REF! #REF!
Law Purposes
LESS: Depreciation for Tax #REF! #REF! #REF! #REF! #REF! #REF!
Purposes
B BALANCE #REF! #REF! #REF! #REF! #REF! #REF!
C INCOME TAX (33.66% of "B") #REF! #REF! #REF! #REF! #REF! #REF!
D INCOME TAX (As per MAT) #REF! #REF! #REF! #REF! #REF! #REF!
(10% of "A")
E TAX PAYABLE #REF! #REF! #REF! #REF! #REF! #REF!
("C" or "D " whichever is higher)

INCOME TAX #REF! #REF! #REF! #REF! #REF! #REF!

 M/S AURO ISPAT (INDIA) PRIVATE LIMITED

COMPUTATION OF D.S.C.R.
(Rs.in lacs)
PARTICULARS 2009-10 2010-11 2011-12 2012-13 2013-14

PROFIT AFTER TAX #REF! #REF! #REF! #REF! #REF!

DEPRECIATION #REF! #REF! #REF! #REF! #REF!
INTEREST ON TERM LOAN 5.55 4.35 3.15 1.95 0.75
TOTAL (A) #REF! #REF! #REF! #REF! #REF!

INTEREST ON TERM LOAN 5.55 4.35 3.15 1.95 0.75

REPAYMENT OF TERM LOAN 10.00 10.00 10.00 10.00 10.00
TOTAL (B) 15.55 14.35 13.15 11.95 10.75
D.S.C.R. (A/B) #REF! #REF! #REF! #REF! #REF!

AVERAGE D.S.C.R.: #REF!

 M/S AURO ISPAT (INDIA) PRIVATE LIMITED

COMPUTATION OF BREAK-EVEN POINT

(Rs.in Lacs)
PARTICULARS 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15
CAPACITY UTILISATION 80% 90% 90% 100% 100% 100% 100%

SALES (Rs. in Lacs) 0.00 0.00 0.00 0.00 0.00 0.00 0.00
VARIABLE COSTS (Rs. in Lacs) ### 16868610.38 16868610.48 16868610.58 16868610.68 16868610.79 16868610.89

CONTRIBUTION ### -16868610.38 ### -16868610.58 -16868610.68 -16868610.79 -16868610.89

P/V RATIO #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
FIXED COSTS (Rs.in Lacs) #REF! #REF! #REF! #REF! #REF! #REF! #REF!

BREAK-EVEN LEVEL (%) #REF! #REF! #REF! #REF! #REF! #REF! #REF!
BREAK-EVEN SALES VALUE #REF! #REF! #REF! #REF! #REF! #REF! #REF!

PAY BACK PERIOD (Rs.in Lacs)

PARTICULARS 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15

PROFIT BEFORE TAX #REF! #REF! #REF! #REF! #REF! #REF! #REF!
DEPRECIATION #REF! #REF! #REF! #REF! #REF! #REF! #REF!
INTEREST ON TERM LOAN 6.00 5.55 4.35 3.15 1.95 0.75 0.00
GROSS OPERATING SURPLUS
(G.O.S.) #REF! #REF! #REF! #REF! #REF! #REF! #REF!
CUMULATIVE G.O.S. #REF! #REF! #REF! #REF! #REF! #REF! #REF!

PAYBACK PERIOD : #REF! Years

 M/S AURO ISPAT (INDIA) PRIVATE LIMITED

PROJECTED CASH FLOW STATEMENT

(Rs in Lacs)
PARTICULARS 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15

SOURCES OF FUNDS:
INCREASE IN SHARE CAPITAL #REF! #REF! #REF! #REF! #REF! #REF! #REF!
PROFIT BEFORE TAX WITH
INTEREST #REF! #REF! #REF! #REF! #REF! #REF! #REF!
DEPRECIATION #REF! #REF! #REF! #REF! #REF! #REF! #REF!
INCREASE IN TERM LOAN 50.00 0.00 0.00 0.00 0.00 0.00 0.00

INCREASE IN BANK BORROWING #REF! #REF! #REF! #REF! #REF! #REF! #REF!
INCREASE IN CURRENT
LIABILITIES 377031.25 0.00 0.00 0.00 0.00 0.00 0.00

DECREASE IN CURRENT ASSETS 0.00 #REF! #REF! #REF! #REF! #REF! #REF!

TOTAL SOURCES OF FUNDS #REF! #REF! #REF! #REF! #REF! #REF! #REF!

UTILISATION OF FUNDS:
INCREASE IN CAPITAL EXP. #REF! #REF! #REF! #REF! #REF! #REF! #REF!
DEPOSIT #REF! #REF! #REF! #REF! #REF! #REF! #REF!
INCREASE IN CURRENT ASSETS #REF! #REF! #REF! #REF! #REF! #REF! #REF!
DECREASE IN CURRENT
LIABILITIES 0.00 0.00 0.00 0.00 0.00 0.00 0.00
DECREASE IN TERM LOAN 0.00 10.00 10.00 10.00 10.00 10.00 0.00
PAYMENT OF INTEREST 6.00 5.55 4.35 3.15 1.95 0.75 0.00
PAYMENT OF TAX #REF! #REF! #REF! #REF! #REF! #REF! #REF!

TOTAL UTILISATION OF FUNDS #REF! #REF! #REF! #REF! #REF! #REF! #REF!

OPENING BALANCE 0.00 #REF! #REF! #REF! #REF! #REF! #REF!

SURPLUS/DEFICIT #REF! #REF! #REF! #REF! #REF! #REF! #REF!
CLOSING BALANCE #REF! #REF! #REF! #REF! #REF! #REF! #REF!
 M/S AURO ISPAT (INDIA) PRIVATE LIMITED

PROJECTED BALANCE SHEET

(Rs in Lacs)
PARTICULARS 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15
LIABILITIES:
SHARE CAPITAL #REF! #REF! #REF! #REF! #REF! #REF! #REF!
RESERVES & SURPLUS #REF! #REF! #REF! #REF! #REF! #REF! #REF!
UNSECURED LOAN 0.00 0.00 0.00 0.00 0.00 0.00 0.00
TERM LOAN 50.00 40.00 30.00 20.00 10.00 0.00 0.00
BANK BORROWING #REF! #REF! #REF! #REF! #REF! #REF! #REF!
CURRENT LIABILITIES 377031.25 377031.25 377031.25 377031.25 377031.25 377031.25 377031.25
TOTAL #REF! #REF! #REF! #REF! #REF! #REF! #REF!

ASSETS:
FIXED ASSETS:
GROSS BLOCK #REF! #REF! #REF! #REF! #REF! #REF! #REF!
LESS:DEPRECIATION #REF! #REF! #REF! #REF! #REF! #REF! #REF!
NET BLOCK #REF! #REF! #REF! #REF! #REF! #REF! #REF!

ELECTRICITY DEPOSIT #REF! #REF! #REF! #REF! #REF! #REF! #REF!

CURRENT ASSETS:
INVENTORY
Raw Materials 1508125.00 1508125.00 1508125.00 1508125.00 1508125.00 1508125.00 1508125.00
Consumables 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Work-in-Process 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Finished Goods #REF! #REF! #REF! #REF! #REF! #REF! #REF!
SUNDRY DEBTORS 0.00 0.00 0.00 0.00 0.00 0.00 0.00
CASH & BANK BALANCE #REF! #REF! #REF! #REF! #REF! #REF! #REF!
TOTAL #REF! #REF! #REF! #REF! #REF! #REF! #REF!

#REF! #REF! #REF! #REF! #REF! #REF! #REF!

 M/S AURO ISPAT (INDIA) PRIVATE LIMITED

CALCULATION OF IRR (Office method)

YEAR CASH OUTFLOWS CASH INFLOWS

2008-09 Cost of Project #REF!

Less: Margin for W.C. #REF!
construction 5.60
#REF!
2008-09 Investment in C.A. #REF! EBDIT #REF!
2009-10 Increase in C.A. #REF! EBDIT #REF!
2010-11 Increase in C.A. #REF! EBDIT #REF!
2011-12 Increase in C.A. #REF! EBDIT #REF!
2012-13 Increase in C.A. #REF! EBDIT #REF!
2013-14 Increase in C.A. #REF! EBDIT #REF!
2014-15 Increase in C.A. #REF! EBDIT #REF!

Residual value of land 0.00

Residual value of Fixed Assets #REF!
Residual valueof Current Assets #REF!

INTERNAL RATE OF RETURN (IRR) : #REF!

WORKING CAPITAL REQUIREMENT :
Assumptions
Installed Capacity : 240 Poles/day
Working Days : 25 Days
Working Hours : 8
Production : 6000 Per Month
Selling Price 1500 per Pole

A ) Sales 2011-12 2012-13

Capacity Qty Rate/Qty 80% 90%
Nos. of Poles per year 0.00 0.00
Sales per month Rs 0.00 0.00

A ) Raw Material 2011-12 2012-13

Capacity Qty Rate/Qty 80% 90%

Cement ### Bags 280 9240000.00 9240000.00

Aggregates 5400 cum 1250 6750000.00 6750000.00
Sand 3900 cum 225 877500.00 877500.00
Fly Ash 750 MT 800 600000.00 600000.00
Ad mixer ### Kg 35 630000.00 630000.00

Total (A) 18097500.00 18097500.00

Quantity Details 2011-12 2012-13

Opening stock of Finish goods 0 0
Total Production in the year 0 0
Closing stock 0 0
Sales 0 0

Others Consumables 10 Rs 10 0.00 0.00

B ) Production Wages :
Rate/Pole
Fixed 29.04 31.94
Variables 75 0.00 0.00
Total (B) 29.04 31.94

C ) Power Utilities :
Rate
Electricity ### KWH 5 125000.00 125000.00
Fuel 1500000.00 1500000.00
Water 1000.00 1000.00
Total per month 1626000.00 1626000.00
TOTAL 1626000.00 1626000.00

Costing as per Mr Arora

Cement 1.5 Bag 215 322.50
S.T Wire 11.5 Kg 52 598.00
 Stone Mettal 6 cft 15 90.00
Sand 3 cft 8 24.00
Earthing Wire 600 gm 50 30.00
Mould/Shuttering Oil 1 15 15.00
Power 5 5.00
Labour 75 75.00
Consumables 10 10.00
Steam Curing 30 30.00

1199.50
III. Recurring expenses (per month):
Staff and labour (P.M.):
1 Manager 1 35000 35000.00
2 Production Engineer 2 16000 32000.00
3 Accountant 1 15000 15000.00
4 Marketing Executive 1 15000 15000.00
5 Machine Operators 3 8000 24000.00
6 Supervisor 1 5000 5000.00
7 Skilled Driver 10 10000 100000.00
8 Unskilled workers 3 4000 12000.00
9 Watchman cum peon 1 4000 4000.00
242000.00

Utility and other expenses (P.M):

1 Electricity (0.75*8*25*35*2.60) 15000.00
2 Ttelephone,postage,stationary 3000.00
3 Repair and maintenance 2000.00
4 Consumables 2000.00
5 Travel,trandport and misc.other exp. 3000.00
25000.00
Raw materials requirement (P.M):
1 Port land cement requred 42 MT @ Rs. 3000 per MT 126000.00
2 MS wire for anchorage 2.5 tons @ rs 20000 per ton including cnc 50000.00
3 HT wire 6 MT @ Rs 24000 per MT 144000.00
4 Stone chip/aggregates 3600 cft @ 30/- 108000.00
5 Sand 1800 cft. @ Rs.5/- 9000.00
6 Kerosene oil and other consumables,grease, Lubricants, etc. 10000.00
447000.00
Total recurring Expenses (P.M):
1 Staff and labour 242000.00
2 Utility and other exp. 25000.00
 3 Raw materials 447000.00
714000.00
Working capital requirements:
Three months recurring exp.3*5,29,500
Total capital Investment:
1 Land and building 3130000.00
2 Plant and machinery 0.00
3 Working capital for 3months 1588500.00
4718500.00
Cost of production (Per annum):
1 Total recurring exp. 6354000.00
2 Depreciation on building @ 10% 130500.00
3 Depreciation on plant and machinery @ 15% 0.00
4 Interest on total capital invt. @14% 660590.00
7145090.00
Annual sales:
By selling 7200 nos. of PSC poles considering 5% rejection in 8640000.00
Profitability:
(i) Net profit before tax(P) 1494910.00
(ii) Net profit ratio(%) 17.30%
(iii) Return on capital Investment (%) 31.68%
(iv) Break even point (BEP)% 42%
BEP=FC*100/FC+PROFIT=1341060*100/2682000=50%
Average Fixed Cost(AFC):
1 Depreciation total 130500.00
2 Interest total 660590.00
3 40% of salary and wages 1161600.00
4 40% of utility and other exp. 120000.00
2072690.00
2013-14 2014-15 2015-16 2016-17 2017-18
90% 100% 100% 100% 100%
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00

2013-14 2014-15 2015-16 2016-17 2017-18

90% 100% 100% 100% 100%

9240000.00 9240000.00 ### ### ###

6750000.00 6750000.00 ### ### ###
877500.00 877500.00 ### ### ###
600000.00 600000.00 ### ### ###
630000.00 630000.00 ### ### ###

### ### ### ### ###

2013-14 2014-15 2015-16 2016-17 2017-18

0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0

0.00 0.00 0.00 0.00 0.00

35.14 38.65 42.52 46.77 51.45

0.00 0.00 0.00 0.00 0.00
35.14 38.65 42.52 46.77 51.45

125000.00 125000.00 ### ### ###

1500000.00 1500000.00 ### ### ###
1000.00 1000.00 1000.00 1000.00 1000.00
1626000.00 1626000.00 ### ### ###
1626000.00 1626000.00 ### ### ###
FINANCIAL ASPECTS:

I. Land and building:

S. NO SPECIFICATION Sq ft Rate
1 (I) Land 26250
2 (ii) Land Development Cost (Including Road)
3 (iii) Boundary Wall
4 (iv) Bore Hole & Plumbing
5 (v) Water Tank 150 700
6 (vi) Work Shed 1000 400
7 (vii) Office,Store,Lab 2000 500
8 (viii) Labour Shed 1000 400
9 (ix) Watchman Shed 50 500

II. Plant and Machinery:

S. NO SPECIFICATION NO./SETS Model Rate
1 Automatic Concrete Batching plant of 30 cm3/hour capacity 1 Greaves 3500000.00
2 Cement & fly Ash Silo of 60 MT capacity 2 700000.00
3 Aggregate & Sand feeding Conveyor with Rotary Chute 1 200000.00
4 Concrete pump with 100 mtrs pipe lines & accessories 2 BP 350 1800000
5 Transit Mixer of 6 m3 capacity drum,mounted on chasis 10 RHS 65 2900000
6 Back Hoe Loader of 1/2 m3 bucket capacity 1 JCB 3D 2400000
7 Diesel Generator of 125 KVA capacity 1 800000
8 Diesel Generator of 10 KVA capacity 1 150000.00
9 Weigh Bridge 60 MT capacity 1 800000.00
10 Water Pump with Motor (5 HP) for use Boring Water (@3000 ltr pe 1 50000.00
11 Tractor or Tata 407 1 700000.00
12 Air Compressor of 12080 capacity, 8 bar/116 psi 1 50000.00
13 Transformer 100 KVA,11/0.433 KV Oil type-outdoor VCB,ACB,capaci 1
14 Star Batcher cum Compartment 1 To be manufa
15 Laboratory Equipments 1 100000.00
15000000.00
600000.00
400000.00
200000.00
105000.00
400000.00
1000000.00
400000.00
25000.00

3130000.00

VALUE
3500000.00
1400000.00
200000.00
3600000.00
29000000.00
2400000.00
800000.00
150000.00
800000.00
50000.00
700000.00
50000.00
800000.00
900000.00
100000.00

44450000.00

47580000.00