Dr.

Particulars
To Purchase
Husk
Tree sin
Jojoba oil
Cotton sheet
To Carrage inward
To Wages
To Gross Profit

To Carrage outward
To Deprication
To Rent
To Intrest on loan
To Net profit

Liability
Capital
 add : Net profit
loan

Particulars
Raw material
husk
treeresin
organic jojoba oil
certified organic cotton sheet

Direct labour
Direct expenses

Factory overhead
Factory rent
Electricity
Selling and distribution overhead
Advertisment
Transport

add: profit

Particulars
operation:
cash receipts from customers
less inventory purchase
less carrage inward
less wages
less carrage outward
less income tax
net cash flow from opareting activity
investing:
less purchase of machinery
less factory rent
net cash flow from investing activiry
finance:
less intrest on loan
net cash increash
add opening cash and cash equvalent
closing cash
Trading And Profit and Loss Account (E

Amount (in Rs.) Amount (in Rs.)

0.01*1000000 10000
0.25*1000000 250000
0.3*1000000 300000
2.5*1000000 2500000
10000
4500*15*12 810000
5120000
9000000
12000
160000
420000
₹ 73,975.18
4454024.820508
5120000
Balance Sheet (E
rs rs
250000
 4454024.82050795 4704024.82050795
476024.82
5180049.641

COST SHEET OF AGROTALE F

Amount (in Rs.)

10000
250000
300000
2500000
3060000
810000
100000
PRIME COST 3970000

420000
150000
WORKS COST 4540000
 20000
50000
COST OF SALES 4610000
4390000
SALES 9000000

Amount (in Rs.) Amount (in Rs.)

7668000
3060000
10000
810000
12000
1113506.20512699
2662493.794873

1600000
 420000
-2020000

₹ 73,975.18 -73975.18
568518.61487301
3171531.0256349
3740049.640508
ss Account (Estimated)

Particulars Amounts (in Rs.)

By Sales 9*852000
By Closing stock 9*148000

By Gross Profit

e Sheet (Estimated)
assets rs
machinery 1600000
 less deprecation 160000
cash

GROTALE FOR 1ST YEAR (ESTIMA

cost per unit

0.01
0.25
0.3
2.5
3.06
0.81
0.1
7.03

0.42
0.15
7.6
 0.02
0.05
7.67
1.33
9
CASH FLOW
Cr
Amount (in Rs.)
7668000
1332000

9000000
5120000

5120000

rs
 1440000
3740049.64050795
5180049.641

R (ESTIMATED)
ED)
Variable cost
Raw material
husk
treeresin
organic jojoba oil
certified organic cotton sheet
Direct expenses
advertisment
transport
Total variable cost (TVC)

Total cost (TVC + TFC)

Sales
less : variable cost
Contribution
less : fixed cost
Profit
Contribution margin percentage
Break even sales
Amount (in Rs.)

10000
250000
300000
2500000
100000
20000
50000
in percentage
3060000

170000
3230000

4610000
 9000000
3230000
5770000
1380000
4390000
64.1111111111
21525.1299827
Fixed cost Amount (in Rs.)
Electricity 420000
150000
Direct expenses 810000
Total fixed cost (TFC) 1380000
Dr
Particulars
To opening stock
To purchase
husk
tree sin
jojoba oil
cotton sheet
To carrage inward
To wages
To Gross profit
To carrage outward
To deprication
To rent
To intrest on loan
To net profit
liability
capital
add net profit
loan

Particulars
Raw material
husk
treeresin
organic jojoba oil
certified organic cotton sheet

Direct labour
Direct expenses

Factory overhead
Factory rent
Electricity

Selling and distribution overhead

Advertisment

Transport

add: profit

Particulars
operation
less cash receipts from customers
less inventory purchase
less carrage inward
less wages
less carrage outward
less income tax
net cash flow from opareting activity
investing
less purchase of machinery
less factory rent
net cash flow from investing activiry
finance
less intrest on loan
net cash increash
add opening cash and cash equvalent
closing cash
Trading and profit and loss ac
Amount(in Rs.) Amount (in Rs.)
9*148000 1332000

0.01*1500000 15000
0.25*1500000 375000
0.3*1500000 450000
2.5*1500000 3750000
25000
4500*20*12 1080000
9137000
28000
144000
420000
₹ 73,975.18
8471024.82051
9137000

Balance sheet (estimated)

rs rs
4704024.820508
8471024.820508 13175049.641
449652.122

13624701.763
Cost Sheet of Agrotale for
Amount (in Rs.)

15000
375000
450000
3750000
4590000
1080000
150000
PRIME COST 5820000

420000
150000
WORKS COST 6390000
 25000
60000
COST OF SALES 6475000
7025000
SALES 13500000

CASH FLOW
Amount (in Rs.) Amount (in Rs.)

14400000
4590000
25000
1080000
28000
2117756.205127
 6559243.79487

0
420000
-420000

₹ 73,975.18 -73975.18
6065268.61487
5831433.14814
11896701.763
ofit and loss account
Particular Amount (in rs.)

By sales 9*1600000
By closeing stock 9*48000

By trading

(estimated)
 assets rs
machinery 1440000
less deprecation 144000
closeing stock
cash

heet of Agrotale for 2nd year (estimated )

cost per unit

0.01
0.25
0.3
2.5
3.06
0.72
0.1
6.94

0.28
0.1
7.32
 0.016666666666667
0.04
7.37666666666667
1.62333333333333
9

LOW
Cr
Amount (in Rs.)

14400000
432000

9137000

9137000
 rs

1296000
432000
11896701.763
13624701.763
r (estimated )
Particular
Variable cost:
Raw material
husk
treeresin
organic jojoba oil
certified organic cotton sheet
Direct expenses
Advertisment
Transport
Total variable cost

Total cost
sales
less variable cost
contribution
less fixed cost
protit
contribution margin percentage
break even sales
Amount

15000
375000
450000
3750000 4590000
150000
25000
60000 235000
4825000

6475000
 13500000
4825000
8675000
1650000
7025000
entage 64.259259
25677.233
Particular amount
Fixed cost:
Factory rent 420000
Electricity 150000
Direct labour 1080000
Total fixed cos 1650000
 Trad
Dr
Particular
To opening stock
To purchase
husk
tree sin
jojoba oil
cotton sheet
To carrage inward
To wages
To Gross profit
To carrage outward
To deprication
To rent
To intrest on loan
To net profit

liability
capital
 add net profit
loan

Raw material
husk
treeresin
organic jojoba oil
certified organic cotton sheet

Direct labour
Direct expenses

Factory overhead
Factory rent
Electricity

Selling and distribution overhead

Advertisment

Transport
add: profit

Particular
operation
less cash receipts from customers
less inventory purchase
less carrage inward
less wages
less carrage outward
less income tax
net cash flow from opareting activity
investing
less purchase of machinery
less factory rent
net cash flow from investing activiry
finance
less intrest on loan
net cash increash
add opening cash and cash equvalent
closing cash
Trading and Profit and loss Account
rs rs
9*48000 432000

0.01*2500000 25000
0.25*2500000 625000
0.3*2500000 750000
2.5*2500000 6250000
100000
4500*30*12 1620000
13562000
110000
210000
420000
₹ 73,975.18
12748024.82051

Balance sheet (estim

rs rs
13175049.6410159
12748024.8205079 25923074.46152
420642.15

26343716.61152

cost sheet
Rs
25000
625000
750000
6250000
7650000
1620000
150000
PRIME COST 9420000

420000
250000
WORKS COST 10090000

35000

100000

COST OF SALES 10225000

 12275000

SALES 22500000

Cash flow (estimated)

Amount Amount

21888000
7650000
100000
1620000
110000
3187006.20512699
 9220993.794873

804000
420000
-1224000

₹ 73,975.18 -73975.18
7923018.614873
15486697.99665
23409716.61152
 loss Account
Cr
Particular rs rs

By sales 9*2432000 21888000

By closeing stock 9*116000 1044000

By trading 13562000

ance sheet (estimated)

assets rs rs
machinery 2100000
 less deprecation 210000 1890000
closing stock 1044000
cash 23409716.6115
26343716.6115

cost per unit

0.01
0.25
0.3
2.5
3.06
0.648
0.06
6.828

0.168
0.1
7.096

0.014

0.04

7.15
 1.85

estimated)
Particulars Amount (in Rs).
variable cost
Raw material
husk 25000
treeresin 625000
organic jojoba oil 750000
certified organic cotton sheet 6250000
Direct expenses 150000
advertisment 35000
transport 100000
Total variable cost

Total cost

sales
less variable cost
contribution
less fixed cost
protit
contribution margin per
break even sales
nt (in Rs). Particular (in Rs.)
fixed cost
Factory rent
Electricity
Direct labour
Total fixed cost
7650000

285000
7935000

10225000

22500000
7935000
 14565000
2290000
12275000
64.73333333
35375.90113
(in Rs.)
rs
420000
250000
1620000
2290000
 Trading and
Dr
particuler
To opening stock
To purchase
husk
tree sin
jojoba oil
cotton sheet
To carrage inward
To wages
To Gross profit
To carrage outward
To deprication
To rent
To intrest on loan
To net profit

liability
capital
 add net profit
loan

Raw material
husk
treeresin
organic jojoba oil
certified organic cotton sheet

Direct labour
Direct expenses

Factory overhead
Factory rent
Electricity

Selling and distribution overhead

Advertisment
Transport

add: profit

operation
less cash receipts from customers
less inventory purchase
less carrage inward
less wages
less carrage outward
less income tax
net cash flow from opareting activity
investing
less purchase of machinery
less factory rent
net cash flow from investing activiry
finance
less intrest on loan
net cash increash
add opening cash and cash equvalent
closing cash
Trading and profit and loss account
rs rs
9*116000 1044000

0.01*2700000 27000
0.25*2700000 675000
0.3*2700000 810000
2.5*2700000 6750000
105000
4500*30*12 1620000
14313000
118000
189000
420000
₹ 73,975.18
13512024.8205

Balance sheet
rs rs
25923074.4615
13512024.8205 39435099.282
388731.17

39823830.452

cost sheet
Rs
27000
675000
810000
6750000
8262000
1620000
170000
PRIME COST 10052000

420000
300000
WORKS COST 10772000

35000
 100000

COST OF SALES 10907000

13393000

SALES 24300000

cash flow
rs rs
23688000
8262000
105000
1620000
 118000
3378006.20513
10204993.7949

0
420000
-420000

₹ 73,975.18 -73975.18
9711018.61487
27799811.8372
37510830.452
nd loss account
particuler rs

By sales 9*2632000
By closeing stock 9*68000

By trading

Balance sheet
assets rs
machinery 1890000
 less deprecation 189000
closing stock
cash

cost per unit

0.01
0.25
0.3
2.5
3.06
0.6
0.062962962962963
6.78296296296296

0.155555555555556
0.111111111111111
7.04962962962963

0.012962962962963
0.037037037037037

7.09962962962963

1.90037037037037

9
Cr
rs

23688000
612000

14313000

rs
 1701000
612000
37510830.452
39823830.452

Particular
variable cost
Raw material
husk
treeresin
organic jojoba oil
certified organic cotton
Direct expenses
advertisment
transport
total variable cost

total cost
sales
less variable cost
contribution
less fixed cost
protit
contribution margin perc
break even sales
Amount (in Rs.) Particula
fixed cost
Factory r
27000 Electricit
675000 Direct la
810000 total fixe
6750000 8262000
170000
35000
100000 305000
8567000

10907000
 2E+07
cost 9E+06
2E+07
2E+06
1E+07
margin percen 64.7449
36142
 Amount (in Rs.)
d cost
420000
300000
1620000
2340000
 Particulars Amount (in Rs.)
Initial Investment -6210000
YEAR 1 4390000
YEAR 2 7025000
YEAR 3 12275000
YEAR 4 13393000

IRR 102%