ANNEXURE-I

LAND AND BUILDING

( Rs. in lakhs)

A. Land including developments (150 Cents) 25.00

B. 1. Technical Civil Work for refinary (800 M 2) 40.00

2. Effluent treatment plant 10.00

Total 75.00

Total A + B = 75.00 Lakhs

22.5
 ANNEXURE II
PLANT & MACHINERY
Sl. Power Amount
Particulars Required
No. K.W Rs. in lakhs

A SECTION I Acid Degumming with Washing Stage

1 Oil feed tank
2 Feed Strainer
3 Oil feed pump
4 Oil heat exchanger
5 Oil heater
6 Acid mixer
7 Acid Dosing unit
8 Acid reactor
9 Caustic soda dosing unit
10 Caustic soda/Oil mixer
11 Degumming reactor
12 Degumming separator feed pump
13 Degumming centrifugal separator
14 Acid gums tank
15 Acid gums pump
16 Washing separator oil heater
17 Water wash mixer
18 Washing reactor
19 Washing centrifugal separator
20 Fat trap
21 Recovered oil pump
22 Hot water tank
23 Hot water pump
24 Bowl washing
25 Funnels 52.5 50.60
26 Steam separators
27 Manual water valves
28 Manual oil valves
29 Manual steam valves
30 Carbon steel piping material
31 Stainless steel piping material
32 Steam traps
33 Non electric measuring/control instruments
34 Electric control/measuring instruments
35 Air piping material
36 Motor/operation control centre
37 Electric circuits control equipment
38 Electric wiring material
39 Insulation

B SECTION 2. Dry Pretreatment Combined with

continous bleaching

1 Oil dryer/ buffer feed tank

2 Oil feed pump
3 Oil heater
4 Acid mixer
 5 Acid dosting unit
6 Acid reactor
Sl. Power Amount
Particulars Required
No. K.W Rs. in lakhs
7 Bleaching earth hopper
8 Bleaching earth dosing device
9 Oil/ earth mixer
10 Continuous heater - bleacher
11 Bleached oil pump
12 Bleaching filters
13 Spent earth collecting hoppers
14 Bleached oil tank
15 Bleached oil pump
16 Safety filters 48.5 77.68
17 Recovered oil tank
18 Filter blowing vapours scrubber
19 Vacuum production unit
20 Filter elements clening tank
21 Funnels
22 Steam separators
23 Manual valves
24 On/Off valves
25 Control valves
26 Carbon steel piping material
27 Stainless steel piping material
28 Steam traps
29 Electric control/measuring instruments
30 Air piping material
31 Motor/operation control centre
32 Electric circuits control equipment
33 Electric wiring material
34 Insulation

C SECTION 3 Dewaxing of Rice Bran Oil

With Super Filter

1 Oil feed tank

2 Oil feed pump
3 Oil heat exchanger
4 Oil water heat exchanger
5 Crystallizers
6 Maturator
7 Main super filters
8 Dewaxed oil buffer vessel
9 Filtered oil pump
10 Secondary safety filters
11 Chiller
12 Glycol water tank 51 154.47
13 Glycol water pump
14 Funnels
15 Steam separators
16 Manual water valves
17 Manual oil valves
18 Manual steam valves
19 Carbon steel piping material
20 Steam traps
21 Non electric measuring control instruments

Sl. Power Amount

Particulars Required
No. K.W Rs. in lakhs
22 Electric control measuring instruments
23 Air piping material
24 Motor operation control centre
25 Electric circuits control equipemt
26 Electric wiring material
27 Insulation

D SECTION 4 Continous Deodorising

1 Oil feed pump

2 Deodoriser
3 Oil heater
4 Continous deodoriser
5 Heat exchanger
6 Oil buffer tray
7 Feed buffer/ Deaeration tray
8 Fatty acid condenser/Separator
9 Citric acid dosing unit
10 Deodoriser oil discharge pump
11 Final oil cooler/ Shutdown cooler
12 Oil heat exchanger
13 Final oil cooler
14 Polishing filters
15 Vaccum production unit
16 Start - Up Ejector
17 Sparge Steam Superheater 28 79.51
18 Fatty acid distillates condenser
19 Fatty acid separator
20 Duct from F.A. Separator to vacuum production unit
21 Fatty acids circulating pump
22 Fatty acids cooler
23 Fatty acids tempered water pump
24 Funels
25 Steam separators
26 Manual valves
27 On/off valves
28 Control valves
29 Carbon steel piping material
30 Stainless steel piping material.
31 Steam traps
32 Non electric measuring/control instruments
33 Air piping material
34 Motor operation control centre
35 Electric circuits control equipmet
36 Electric wiring material
37 Insulation

E SECTION 5 High Temperature Heating System

1 High temperature heater

2 Thermal fluid expansion tank
Sl. Power Amount
Particulars Required
No. K.W Rs. in lakhs
3 Thermal fluid circulating pump 42.06
4 Manual thermal fluid valves
5 Thermal fluid piping material
F SECTION 6 Accessories for Refining
1 Plate heat exchangers
2 Dosing units
3 Manual valves
4 Pneumatic on/off valves
5 Controlled Modulated Valves
6 Carbon steel piping material
7 Stainless steel piping material 10 21.54
8 Steam tracing material
9 Steam condensate piping material
10 Centrifugal pumps
11 Volumetric pumps
12 Non electric measuring control instrumnets
13 Pneumatic measuring control instruments
14 Electric measuring control instruments
15 Air piping material
16 Motor operation control centre
17 Electric wiring material

TOTAL 190 425.86

Grand Total 425.86

 0.00

0.999995
 SUPPORTING EQUIPMENTS ANNEXURE III

Sl. Amount
Particulars Nos.
No. Rs. in lakhs

1 Chimney & Furnace 1 5.00

2 Solvent extract oil storage tank 100 MT capacity 1 20.00

3 Refined oil storage tank 100 MT capacity 1 20.00

4 Process tank 15 MT Capacity 6 18.00

5 Industrial electrification 12.00

6 Cooling tower with pond circulation pump etc. 9.80

TOTAL 84.80
 ANNEXURE IV
PRELIMINARY & PRE OPERATIVE EXPENSE
Sl. Particulars Amount
No. Rs. in lakhs

1 Company Registration 2.00

2 Project report preparation 2.00

3 Building design and drawing 0.50

4 Trail production expense 10.00

5 Technical consulting fee 4.00

6 Stationary items 0.47

7 License fees 3.00

8 Service charges for laison work 4.25

Total 26.22
 UTILITIES ANNEXURE V

Total connected load 253.33 HP 190 K.W

Power consumption per month 47500 Units
Power consumption per month for lighting purpose 950 Units

Total 48450 Units

ELECTRIC POWER CHARGE PER MONTH

Fixed Charges for K.W @ Rs. 250.00 47,500.00
Energy Charges @ Rs. 3.50 169,575.00

Total 217,075.00
Annual Charges 2604900

Say Rs. 26.05 Lakhs

Year Capacity Rs. in lakhs

Utilisation
I 65% 18.93
II 75% 20.96
III 80% 21.98
IV 85% 23.00
V 85% 23.00
VI 85% 23.00
VII 85% 23.00
VIII 85% 23.00
 55
25
95
15

190
 ANNEXURE VI

MAN POWER REQUIRMENTS IN ONE SHIFT OPERATION

Sl. Designation Number Rate Salary

No. (Rs./Month)
A. ADMINISTRATION :
General Manager 1 15,000.00 15,000.00
Accountant 2 4,000.00 8,000.00
Office Staff 3 2,500.00 7,500.00
6 30,500.00
B. PRODUCTION :
Production Supervisor 3 8,000.00 24,000.00
Chemist 2 10,000.00 20,000.00
Machine Operator 6 7,000.00 42,000.00
Maintenance Staff 2 6,000.00 12,000.00
Boiler operator 1 7,500.00 7,500.00
Skilled Workers 3 5,500.00 16,500.00
Unskilled Workers 6 3,000.00 18,000.00
23 140,000.00
Total salary Rs. 170,500.00
Benefits 15% Rs. 25,575.00
GRAND TOTAL Rs. 196,075.00

Total Annual Salary Expenses 23.53 Lakhs

Year Capacity Utilisation Rs. in lakhs

I 65% 23.53
II 75% 23.53
III 80% 23.53
IV 85% 23.53
V 85% 23.53
VI 85% 23.53
VII 85% 23.53
VIII 85% 23.53
 ANNEXURE VII

CONSUMABLE STORES

Sl.No. Particulars QTY Rate Amount Rs in

Lakhs
1 Fire wood 900.00 2000.00 18.00
2 Phosphoric Acid 22.50 45000.00 10.13
3 Cytric Acid 45.00 40000.00 18.00
4 Caustic soda 22.50 12000.00 2.70
5 Bleaching earth 450.00 4000.00 18.00
6 Actiavted Carbon 450.00 6000.00 27.00
7 Belts L.S. 1.20
8 Thermic fluid oil L.S. 0.90
9 Diesel oil 6.00
10 Miscellaneous items 5.00

Total 106.93

Year Capacity Amount

Utilisation Rs. in lakhs
I 65% 69.50
II 75% 80.19
III 80% 85.54
IV 85% 90.89
V 85% 90.89
VI 85% 90.89
VII 85% 90.89
VIII 85% 90.89
 ANNEXURE VIII
(Rs. In Lahks)

A. ANNUAL REPAIR AND MAINTENANCE EXPENSES :

Maintenance and repair of building @ 1% Rs. 0.40

Maintenance and repair of plant and
machineries @ 2% Rs. 8.52

Total Rs. 8.92

B. OTHER EXPENSES :

Printing and Stationery L.S. Rs. 0.75

Packing and Forwarding L.S. Rs. 0.45
Insurance Charges Rs. 1.56
Postage & Telephone Rs. 0.75
Contribution for effluent disposal Rs. 15.00
Miscellaneous Expenses Rs. 0.98

Total Rs. 19.49

Total = A + B = 28.41 Lakhs

 PHASED REVENUE PROGRAMME ANNEXURE IX

Year Item Qty Capacity Production Rate

Utilisation Qty in lakhs. Rs. Ps.

I Gross Earnings from user levy 15000.00 MT 65% 9750.00 MT 2650.00

II Gross Earnings from user levy 15000.00 MT 75% 11250.00 MT 2650.00

III Gross Earnings from user levy 15000.00 MT 80% 12000.00 MT 2650.00

IV Gross Earnings from user levy 15000.00 MT 85% 12750.00 MT 2650.00

V Gross Earnings from user levy 15000.00 MT 85% 12750.00 MT 2650.00

VI Gross Earnings from user levy 15000.00 MT 85% 12750.00 MT 2650.00

VII Gross Earnings from user levy 15000.00 MT 85% 12750.00 MT 2650.00

VIII Gross Earnings from user levy 15000.00 MT 85% 12750.00 MT 2650.00
NNEXURE IX

Annual
Revenue

258.38

298.13

318.00

337.88

337.88

337.88

337.88

337.88
 ANNEXURE - X
COMPUTATION OF WORKING CAPITAL AND MARGIN MONEY REQUIREMENTS (Rs.in Lakhs)

Particulars Requirments 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year
in days

Stock of Consumable Stores 25 5.79 6.68 7.13 7.13 7.13 7.13 7.13 7.13

Other Recurring Expenses 25 3.54 3.71 3.79 3.88 3.88 3.88 3.88 3.88

Working Capital 9.33 10.39 10.92 11.01 11.01 11.01 11.01 11.01

Margin For Working Capital 9.33 10.39 10.92 11.01 11.01 11.01 11.01 11.01

Increasing Working Capital 1.06 0.53 0.08 0.00 0.00 0.00 0.00
 ANNEXURE XI
PROJECT COST AND SOURCE OF FINANCE
(Rs. in lakhs)

COST: TOTAL

Land (Inclusive of Developments) 150 Cents 25.00

Technical Civil Work 50.00
Machinery and Equipments 425.86
Supporting Equipments 84.80
Contigency 23.79
Preliminary And Pre-operative Expenses 26.22
Operating Capital 9.33

Total 645.00

Total Project Cost Rs. 645.00 Lakhs

SOURCES : TOTAL

Contribution from Consortium 72.90

( 10% fixed assets + operating capital)
Grant from DCSSI under small industries cluster 572.10
development programme for setting common facility centre
( 9% of fixed assets)

Total 645.00
 ANEEXURE - XII
DEPRECIATION ON STRAIGHT LINE METHOD (Rs.in Lakhs)

Particulars Ist Year 2nd Year 3rd Year 4th Year 5th Year 6th Year 7th Year 8th Year

Land 25.00 25.00 25.00 25.00 25.00 25.00 25.00 25.00

Building and Civilwork:

Opening Balance 52.50 50.72 48.94 47.16 45.38 43.60 41.82 40.04

Less: Depreciation @ 3.39% 1.78 1.78 1.78 1.78 1.78 1.78 1.78 1.78

Closing Balance 50.72 48.94 47.16 45.38 43.60 41.82 40.04 38.26

Machinery and Equipments

Including Supporting Equipments

Opening Balance 531.96 478.76 425.56 372.37 319.17 265.98 212.78 159.59

Less: Depreciation @ 10% 53.20 53.20 53.20 53.20 53.20 53.20 53.20 53.20

Closing Balance 478.76 425.56 372.37 319.17 265.98 212.78 159.59 106.39

Opening Balance 609.46 554.48 499.50 444.53 389.55 334.58 279.60 224.63

Total Depreciation 54.98 54.98 54.98 54.98 54.98 54.98 54.98 54.98

Depreciated value 554.48 499.50 444.53 389.55 334.58 279.60 224.63 169.65
 ANEEXURE - XIII

DEPRECIATION ON WRITTEN DOWN VALUE METHOD (Rs.in Lakhs)

Particulars Ist Year 2nd Year 3rd Year 4th Year 5th Year 6th Year 7th Year 8th Year

Land 25.00 25.00 25.00 25.00 25.00 25.00 25.00 25.00

Building and Civilwork:

Opening Balance 52.50 47.25 42.53 38.27 34.45 31.00 27.90 25.11

Less: Depreciation @ 10% 5.25 4.73 4.25 3.83 3.44 3.10 2.79 2.51

Closing Balance 47.25 42.53 38.27 34.45 31.00 27.90 25.11 22.60

Machinery and Equipments

Including Supporting Equipments

Opening Balance 531.96 398.97 299.22 224.42 168.31 126.24 94.68 71.01

Less: Depreciation @ 25% 132.99 99.74 74.81 56.10 42.08 31.56 23.67 17.75

Closing Balance 398.97 299.22 224.42 168.31 126.24 94.68 71.01 53.26

Total Depreciation 138.24 104.47 79.06 59.93 45.52 34.66 26.46 20.26

Depreciated value 471.22 366.75 287.69 227.76 182.24 147.58 121.12 100.86
 PROFITABILITY ESTIMATE ANNEXURE XIV

(Rs. In Lakhs)

Particulars Ist Year 2nd Year 3rd Year 4th Year 5th Year 6th Year 7th Year 8th Year

Number of working days 300 300 300 300 300 300 300 300

Number of shift 3 3 3 3 3 3 3 3

Capacity Utilisation in % 65% 75% 80% 85% 85% 85% 85% 85%

A. Income
Sales inlcuding all 258.38 298.13 318.00 337.88 337.88 337.88 337.88 337.88
miscellaneous receipts

B. Cost of Production :

1. Power and Fuel 18.93 20.96 21.98 23.00 23.00 23.00 23.00 23.00

2. Direct labour and wages 19.14 19.14 19.14 19.14 19.14 19.14 19.14 19.14

3. Consumable Stores 69.50 80.19 85.54 90.89 90.89 90.89 90.89 90.89

4. Repair and Maintenance 8.92 8.92 8.92 8.92 8.92 8.92 8.92 8.92

5. Other Manufacturing Expenses 19.49 19.49 19.49 19.49 19.49 19.49 19.49 19.49

6. Depreciation 54.98 54.98 54.98 54.98 54.98 54.98 54.98 54.98

Total Cost of production 190.95 203.68 210.04 216.40 216.40 216.40 216.40 216.40
 Profitability Estimate Cond. (Rs.in Lakhs)

Particulars Ist Year 2nd Year 3rd Year 4th Year 5th Year 6th Year 7th Year 8th Year
C. Administrative expenses :

7. Salary including benefits 4.39 4.39 4.39 4.39 4.39 4.39 4.39 4.39

8. Administrative Overheads 3.50 4.00 4.50 5.00 5.00 5.00 5.00 5.00

Total Administrative Expenses 7.89 8.39 8.89 9.39 9.39 9.39 9.39 9.39

D. Total Expenses B+C 198.84 212.07 218.93 225.79 225.79 225.79 225.79 225.79

E. Profit A - D 59.54 86.06 99.07 112.08 112.08 112.08 112.08 112.08

F. Priliminary Expenses Written off 3.28 3.28 3.28 3.28 3.28 3.28 3.28 3.28

G. Income Tax and Surcharges 0.00 9.99 21.51 31.15 35.48 38.74 41.20 43.05

H. Net Profit for the year 56.26 72.79 74.28 77.65 73.33 70.07 67.61 65.75

I. Cum Surplus 56.26 129.05 203.33 280.98 354.31 424.37 491.98 557.73
 COMPUTATION OF INCOME TAX ANNEXURE - XV
(Rs. In Lakhs)

Particulars Ist Year 2nd Year 3rd Year 4th Year 5th Year 6th Year 7th Year 8th Year

Profit as per Profitabilithy Statement 59.54 86.06 99.07 112.08 112.08 112.08 112.08 112.08

Add Depreciation under straight line method 54.98 54.98 54.98 54.98 54.98 54.98 54.98 54.98

Less Depreciation under written down value method 138.24 104.47 79.06 59.93 45.52 34.66 26.46 20.26

Less Preliminary Expenses Written off 3.28 3.28 3.28 3.28 3.28 3.28 3.28 3.28

Taxable Profit -27.01 33.29 71.71 103.85 118.26 129.12 137.32 143.52

Income tax 30% 0.00 9.99 21.51 31.15 35.48 38.74 41.20 43.05
 CASH FLOW STATEMENT
ANNEXURE XVI
(Rs in Lakhs)

Particulars Construction Ist Year 2nd Year 3rd Year 4th Year 5th Year 6th Year 7th Year 8th Year
Period

A. Source Funds :

1. Cash Accurals
(Net Profit + Tax + Interest) 59.54 86.06 99.07 112.08 112.08 112.08 112.08 112.08

2. Increase in capital of consortium 72.90

3. Depreciation 54.98 54.98 54.98 54.98 54.98 54.98 54.98 54.98

4. Grant from Govt. of India 572.10

Total Sources 645.00 114.51 141.03 154.04 167.06 167.06 167.06 167.06 167.06
 CASH FLOW STATEMENT Cond.
(Rs. in lakhs)

Particulars Construction Ist Year 2nd Year 3rd Year 4th Year 5th Year 6th Year 7th Year 8th Year
Period

B. Disposition of Funds :

1. Preliminary and Pre-operative Expenses 26.22

2. Increase in fixed assets 609.45

3. Corpus Fund 100.00 135.00 125.00 125.00 125.00 120.00 115.00 115.00

4. Increase in current assets and inventory 9.33 1.06 0.53 0.08 0.00 0.00 0.00 0.00

5. Taxation 0.00 9.99 21.51 31.15 35.48 38.74 41.20 43.05

Total Disposition 635.67 109.33 146.05 147.04 156.24 160.48 158.74 156.20 158.05

C. Net Surplus (A -B) 9.33 5.18 -5.01 7.00 10.82 6.58 8.32 10.86 9.00

D. Closing Balance 9.33 14.51 9.50 16.50 27.32 33.89 42.21 53.07 62.08
 ANNEXURE - XVII
PROJECTED BALANCE SHEET (Rs. in lakhs)

Particulars Ist Year 2nd Year 3rd Year 4th Year 5th Year 6th Year 7th Year 8th Year

A. Fixed Assets :

Gross Block 609.46 554.48 499.50 444.53 389.55 334.58 279.60 224.63
Less : Depreciation 54.98 54.98 54.98 54.98 54.98 54.98 54.98 54.98
Net Block A 554.48 499.50 444.53 389.55 334.58 279.60 224.63 169.65

B Current Assets :
1. Inventory of Raw materials 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2. Consumable Stores 5.79 6.68 7.13 7.13 7.13 7.13 7.13 7.13
3. Work in progress 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
4. Finished goods 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
5. Receivables 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
6. Other Recurring Expenses 3.54 3.71 3.79 3.88 3.88 3.88 3.88 3.88
7. Cash and Bank Surplus 14.51 9.50 16.50 27.32 33.89 42.21 53.07 62.08

Total Current Assets 23.84 19.89 27.42 38.32 44.90 53.22 64.08 73.08

C. Current Liabilities :

Working Capital Loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

D. Net Working Capital (D = B - C) 23.84 19.89 27.42 38.32 44.90 53.22 64.08 73.08

E. Net Operating Assets (E = A + D) 578.32 519.39 471.95 427.87 379.48 332.82 288.71 242.73

F. Corpus Fund 100.00 235.00 360.00 485.00 610.00 730.00 845.00 960.00
 PROJECTED BALANCE SHEET Cond.
(Rs. in lakhs)

Particulars Ist Year 2nd Year 3rd Year 4th Year 5th Year 6th Year 7th Year 8th Year

G. Net Tangible Assets (G = E + F) 678.32 754.39 831.95 912.87 989.48 1062.82 1133.71 1202.73

H. Share Holders Fund (H = G) 678.32 754.39 831.95 912.87 989.48 1062.82 1133.71 1202.73

I. Equity Capital 72.90 72.90 72.90 72.90 72.90 72.90 72.90 72.90

J. Grant from Government ( 90%) 572.10 572.10 572.10 572.10 572.10 572.10 572.10 572.10

K. Investment Subsidy 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

L. Reserves and Surplus 56.26 129.05 203.33 280.98 354.31 424.37 491.98 557.73

M. Total ( M =I + J + K + L) 701.26 774.05 848.33 925.98 999.31 1069.38 1136.98 1202.73

N. Less : Preliminary Expenses not written off 22.94 19.67 16.39 13.11 9.83 6.56 3.28 0.00

O. Share holders Fund ( O = M - N) 678.32 754.39 831.95 912.87 989.48 1062.82 1133.71 1202.73
 ANNEXURE - XVIII
INTERNAL RATE OF RETURN (Rs. in lakhs)

The internal rate of return is the rate of discount which equate the future net cash flow stream (Net benefit flow stream) with initial investment.

Here initial investment is Rs. 645.00 Lakhs and salvage value ignored.

I.R.R after tax. = 11% I.R.R before tax. = 16%

Year Cash Flows Cash Flows

After tax Before tax

0 -645.00 -645.00
I 111.23 111.23
II 127.77 137.76
III 129.25 150.77
IV 132.62 163.78
V 128.30 163.78
VI 125.04 163.78
VII 122.58 163.78
VIII 120.72 163.78
 ANNEXURE XIX
(Rs. in lakhs)
BREAK EVEN ANALYSIS
(Level of Production Based on 2nd year)

Sales value 298.13

Variable Overheads :

Power 20.96

Direct labour and wages 19.14

Other manufacturing expenses 19.49

Consumable Stores 80.19

139.78

Contribution 158.34

Fixed Overheads :

Salary 4.39

Repair and Maintenance 8.92

Administrative Overhead 4.00

Total cash fixed overheads 17.31

Non-cash fixed Overheads :

Depreciation 54.98

Preliminary and pre-operatives expenses written off 3.28

Total fixed overheads 75.56

Revenue and cost can be studied by directing attention to total revenue and cost.

Break even analysis implied that at some point in the operations, total revenue equals to total cost.

Basically, break even analysis is concerned with finding the point at which revenue and costs

agree exactly. The break even point is, therefore the volume of output at which neither a

profit is made nor a loss is incurred.

The break even analysis can be carried out algebracially or graphically.

Here we are adopting algebraic method.

A. BREAK EVEN POINT 35.79% of installed capacity

BREAK EVEN SALES Rs. 142.27 Lakhs

B CASH BREAK EVEN POINT 8.20% of installed capacity

CASH BREAK EVEN SALES Rs. 32.59 Lakhs