PROJECTION

OF
GRANITE MINES PLANT
AT CHATPUR,(M.P.)
LIST OF SCHEDULE

SCHEDULE NO. PARTICULARS

I Cost of Production and Means of Finance

II Working Notes

A Profitability and Performance Statement

B Cash Flow Statement

C Depreciation Statement

D Projected Balance Sheet

E Statement of Capital A/c

F D.S.C.R. statement
Cost of Production
Particulars Cost 2020-21 2021-22
Land - - -
Land - - -
Shed / Building : 190.00 190.00 -
site development - - -
Construction - - -
Electification - - -
Plant & Machinery 1,750.00 1,750.00 -
Basic Plant - -
Gst 18% - -
Sales Tax & VAT @ 2% - -
Freight @ 2% - -
Miscellaneous Furniture & Assest 200.00 200.00 -
Computer and Printer 0.00 - -
Office Furniture - - -
Electrical Installation 0.00 - -
Working capital Margin 250.00 250.00 -
Preoperative & preliminary expenses - - -
Interest during Machine Installation - - -
Contingency - - -
Total 2,390.00 2,390.00 -

Means of Finance
Particulars Margin Cost Equity Debt
Land 100% - - -
LD 100% - - -
Shed / Building 100% 190.00 190.00 -
Plant & Machinery 100% 1,750.00 1,750.00 -
Miscellaneous Furniture & Assest 100% 200.00 200.00 -
Preoperative & preliminary expenses 100% - - -
Electrical Installation 100% - - -
Dies 25% - - -
Office Furniture 25% - - -
Working capital Margin 100% 250.00 250.00 -
Computer 25% - - -
Interest during Constru. & Implematation 100% - - -
Contingency 30% - - -
TOTAL 2,390.00 2,390.00 -

NEW PROJECT LOAN

Particulars New.T.L W.C. Total
Equity 2,140.00 250.00 2,390.00
Debt - - -
Total 2,140.00 250.00 2,390.00
GRANITE MINES PLANT - 2 NOS

PRODUCTION

MONTHLY 27 DAYS 300 Cubic Meter

YEARLY 324 DAYS 3600 Cubic Meter

YEARLY LAKHS 0.04 Cubic Meter

2 UNITS TOTAL PRODUCTION 324 DAYS 7200 Cubic Meter

YEARLY LAKHS 0.07 Cubic Meter

PARTICULARS UNIT I II III IV V

UTILISED CAPACITY % 60% 70% 80% 90% 95%
OP.STOCK Cubic Meter 0 93 109 124 140
ADD: NEW Cubic Meter 4320 5040 5760 6480 6840
TOTAL Cubic Meter 4320 5133.333 5868.889 6604.444 6980
LESS: CLOSING STOCK Cubic Meter 93 109 124 140 148
TOTAL SALES Cubic Meter 4227 5024 5744 6464 6832

PARTICULARS UNIT I II III IV V

RATE PER Cubic Meter Rs. 45000 49500 54450 59895 65885
OP.STOCK Rs.in lacs 0 42 46 51 56
ADD: NEW Rs.in lacs 1944 2138 2352 2587 2846
TOTAL Rs.in lacs 1944 2180 2398 2638 2902
LESS: CLOSING STOCK Rs.in lacs 42 46 51 56 61
TOTAL SALES Rs.in lacs 1902 2134 2348 2582 2841

EXPENSES
PARTICULARS I II III IV V
LABOUR WAGES 136.08 149.69 164.66 181.12 199.23
LIGHT BILL 48.60 53.46 58.81 64.69 71.16
MAINTENANCE 9.72 10.69 11.76 12.94 14.23
TRANSPORTATION 24.30 26.73 29.40 32.34 35.58
GOVT.FEES 5.71 6.78 7.76 8.73 9.22
OTHER EXPENSES 29.16 32.08 35.28 38.81 42.69

253.57 279.43 307.67 338.63 372.12

ADMINSTATIVE AND SELLING 47.55 53.36 58.69 64.56 71.02

EXPENSES
GRANITE MINES PLANT
AT CHATPUR,(M.P.)
STATEMENT OF COST OF PRODUCTION AND PROFITABILITY ( Rupees in lakhs )

Particulars I II III IV V
1.Gross Sales
Gross Income
Total Sales 1902.00 2134.20 2347.62 2582.38 2840.62
0.00 0.000 0.000 0.000 0.000

2. GROSS RECIEPTS/ SALES : 1902.00 2134.20 2347.62 2582.38 2840.62

5. LESS : OPERATION EXPENSES
a) Raw material Purchase-Lease 0.00 0.00 0.00 0.00 0.00
b) Transport / Packaging expenses 24.30 26.73 29.40 32.34 35.58
c) Stores ,spares Consumables etc. 0.00 0.00 0.00 0.00 0.00
d) Wages and salaries 136.08 149.69 164.66 181.12 199.23
e) Fuel and power etc. 48.60 53.46 58.81 64.69 71.16
f) Rent , Taxes and insurance 5.71 6.78 7.76 8.73 9.22
g)Repairs & Maint.(Fumigation & other Preservation)9.72 10.69 11.76 12.94 14.23
h) Miscellaneous expenses ( Including freight, 29.16 32.08 35.28 38.81 42.69
brokerage for purchasses etc. 0.00 0.00 0.00 0.00 0.00
I) Depreciation 311.50 265.73 226.72 193.48 165.15
j) Add: Opening stock 0.00 42.00 46.20 50.82 55.90
TOTAL OF 5 (a ) To 5 ( j ) -(k) 565.07 587.15 580.59 582.93 593.17
k) Less: Closing stock 42.00 46.20 50.82 55.90 61.49
TOTAL OF 5 (a ) To 5 (j ) 523.07 540.95 529.77 527.03 531.68
6. GROSS PROFIT ON SALES
( item 3 minus item 5 ( a ) to 5 ( j ) 1378.93 1593.25 1817.85 2055.35 2308.94
7. ADD OTHER INCOME
8 LESS: ADMINISTRATIVE & OTHER OVERHEAD
( a ) Adminstration expenses 47.55 53.36 58.69 64.56 71.02
( b ) Selling / General expenses 0.00 0.00 0.00 0.00 0.00
( c ) Interst on :
I ) Short term bank borrowings 0.00 0.00 0.00 0.00 0.00
ii ) Medium term loan etc. 0.00 0.00 0.00 0.00 0.00
iii ) Other outside loans 0.00 0.00 0.00 0.00 0.00
SUB TOTAL 47.55 53.36 58.69 64.56 71.02
10 ) OPERATING PROFIT ( item 8 minus item 51331.38
) 1539.89 1759.16 1990.79 2237.93
11.) INVESTMENT ALLOWANCE
12 ) NET ASSESSIBLE INCOME ( PBT) 1331.38 1539.89 1759.16 1990.79 2237.93
13.) TAXATION 399.42 461.97 527.75 597.24 671.38
14 ) PROFIT : ( PAT ) 931.97 1077.92 1231.41 1393.56 1566.55
CASH FLOW STATEMENT

A/c AT CHATPUR,(M.P.)

Particulars I II III IV V
DEPRECIATION 311.50 265.73 226.72 193.48 165.15
NET PROFIT (Before development rebate but after 931.97 1077.92 1231.41 1393.56 1566.55
taxation )
CASH ACCRUALS : 1243.47 1343.65 1458.14 1587.04 1731.70
ADD : OTHER SOURCES OF FUNDS
Increase in equity/Quasi Equity 2390.00 0.00
Increase in term loan/ debentures etc. 0.00 0.00
Increase in deferred payment liabilities : 399.42 461.97 527.75 597.24 671.38
Increase in short term borrowings 0.00 0.00
Decrease in book - debts 0.00 237.75 266.78 293.45 322.80
Decrease in inventory 0.00 42.00 46.20 50.82 55.90
Decrease in investments in and advance to
subsidiaries / affiliats
Decrease in others * ( including fixed assets )
Increase in unsecured borrowings and deposits
Increase in other current liabilites * 0.00 0.00 0.00 0.00 0.00
Increase in any others * 0.00 0.00 0.00 0.00 0.00
Total Funds Available : 4032.88 2085.37 2298.86 2528.55 2781.78

A/c CASH FLOW

CASH
STATEMENT
FLOW STATEMENT
( Conted ------
( Conted
) ------ )
I II III IV V
DEDUCT :
Increase in fixed assets 2140.00 0.00
Decrease in term loan / debentures etc 0.00 0.00 0.00 0.00 0.00
Decrease in defered payment liabilities 0.00 399.42 461.97 527.75 597.24
Decrease in short term bank borrowings 0.00 0.00
Increase in inventory 42.00 46.20 50.82 55.90 61.49
Increase in book - debts 237.75 266.78 293.45 322.80 355.08
Increase in investment in and advances to subsidiaries
subsidiaries / affiliates 0.00 0.00
Increase in other assets * 0.00 0.00 0.00 0.00 0.00
Decrease in unsecured borrowings and deposits 0.00 0.00 0.00 0.00 0.00
Decrease in other current liabilities * 0.00 0.00 0.00 0.00 0.00
Dividends 100.00 200.00 300.00 400.00 500.00
Any others 0.00 0.00 0.00 0.00 0.00
TOTAL OUTLAY 2519.75 912.39 1106.24 1306.45 1513.81
Balance surplus (+)/ Shortfall (-) 1513.13 1172.98 1192.62 1222.10 1267.97
Opening cash balances : 0.00 1513.13 2686.11 3878.73 5100.83
Closing cash balances : 1513.13 2686.11 3878.73 5100.83 6368.80
 AT CHATPUR,(M.P.)
A/c PROJECTED BALANCE SHEETS
I II III IV V
1. Share capital/ Prorietors Captial A/c 3221.97 4099.89 5031.31 6024.86 7091.41
a ) Ordinary
b ) Preference/Quasi Equity/Capital a/c 0.00 0.00 0.00 0.00 0.00
2. Reserves and surplus 0.00 0.00 0.00 0.00 0.00
3. Long term borrowings
a ) Debentures/Loans from Direcots 0.00 0.00 0.00 0.00 0.00
b ) Redeemable preferencs shares
( Not maturing within one year )
c ) Term loans 0.00 0.00 0.00 0.00 0.00
d ) Deferred payment credits
e ) Other term liabilities
4. Short term bank borrowing for cash credits
a ) from Bank 0.00 0.00 0.00 0.00 0.00
b ) from others
For bills limit :
a) from Bank
b) from other
5. Profit and loss accounts 0.00 0.00 0.00 0.00 0.00
6. Sundry creditors 0.00 0.00 0.00 0.00 0.00
7. Other liabilities 399.42 461.97 527.75 597.24 671.38
TOTAL 3621.38 4561.86 5559.06 6622.10 7762.79

A/c

I II III IV V
8. Fixed Asstes : ( Gross ) 2140.00 1828.50 1562.78 1336.05 1142.57
LESS : Depreciation 311.50 265.73 226.72 193.48 165.15
Net fixed assets : 1828.50 1562.78 1336.05 1142.57 977.42
9. Stocks (Raw materials and finished goods etc. )42.00 46.20 50.82 55.90 61.49
10. Stores and spares 0.00 0.00 0.00 0.00 0.00
11. Sundry debtors 237.75 266.78 293.45 322.80 355.08
12. Miscellaneous asstes .
a) Investments in :
I) Subsidiary co / affiliates 0.00 0.00 0.00 0.00 0.00
ii) Other/Deposit 0.00 0.00 0.00 0.00 0.00
b) Other loans and advances :
c) Others * 0.00 0.00 0.00 0.00 0.00
13. Cash and bank balance : 1513.13 2686.11 3878.73 5100.83 6368.80
TOTAL 3621.38 4561.86 5559.06 6622.10 7762.79
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00
AT CHATPUR,(M.P.)
DSCR STATEMENT
I II III IV V
DSCR
INT. 0.00 0.00 0.00 0.00 0.00
INSTALLMENT 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00

CASH ACCURAL 1243.47 1343.65 1458.14 1587.04 1731.70

INT. 0.00 0.00 0.00 0.00 0.00
1243.47 1343.65 1458.14 1587.04 1731.70
D.S.C.R #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
AV DSCR #DIV/0!
STATEMENT CAPITAL ACCOUNT

PARTICULARS I II III IV V

OP.BALANCE 2390.00 3221.97 4099.89 5031.31 6024.86

ADD: NET PROFIT 931.97 1077.92 1231.41 1393.56 1566.55

3321.97 4299.89 5331.31 6424.86 7591.41

LESS: DRAWINGS 100.00 200.00 300.00 400.00 500.00

TOTAL 3221.97 4099.89 5031.31 6024.86 7091.41

STATEMENT SHOWING PROJECTED DEPRECIATION ON ASSETS

SR.NO. PARTICULARS OF ASSETS I II III IV V

1 Land
At Cost / W.D.V. 0.00 0.00 0.00 0.00 0.00
Less :- Depreciation @ 5% 0.00 0.00 0.00 0.00 0.00
W.D.V. 0.00 0.00 0.00 0.00 0.00

2 CIVIL WORK
At Cost / W.D.V. 190.00 171.00 153.90 138.51 124.66
Less :- Depreciation @ 5% 19.00 17.10 15.39 13.85 12.47
W.D.V. 171.00 153.90 138.51 124.66 112.19

3 PLANT AND MACHINERY

At Cost / W.D.V. 1750.00 1487.50 1264.38 1074.72 913.51
Less :- Depreciation @ 15% 262.50 223.13 189.66 161.21 137.03
W.D.V. 1487.50 1264.38 1074.72 913.51 776.48

4 FURNITURE AND MIS.ASSETS

At Cost / W.D.V. 200.00 170.00 144.50 122.83 104.40
Less :- Depreciation @ 15% 30.00 25.50 21.68 18.42 15.66
W.D.V. 170.00 144.50 122.83 104.40 88.74
5 ELECTRICAL INSTALLATION
At Cost / W.D.V. 0.00 0.00 0.00 0.00 0.00
Less :- Depreciation @ 15% 0.00 0.00 0.00 0.00 0.00
W.D.V. 0.00 0.00 0.00 0.00 0.00
6 COMPUTER
At Cost / W.D.V. 0.00 0.00 0.00 0.00 0.00
Less :- Depreciation @ 15% 0.00 0.00 0.00 0.00 0.00
W.D.V. 0.00 0.00 0.00 0.00 0.00

Total Depreciation 311.50 265.73 205.05 175.06 149.49

Total of Fixed Assets 1828.50 1562.78 1213.23 1038.17 888.68

Total Assets 2140.00 1828.50 1562.78 1336.05 1142.57

Total Depreciation 311.50 265.73 226.72 193.48 165.15
Balance 1828.50 1562.78 1336.05 1142.57 977.42
WORKING CAPITAL REQUIRMENTS :-
( Rs. In lacs )
ITEMS / YEARS I II III IV V

1. Stock of Consumables 0.00 0.00 0.00 0.00 0.00

2.Stock of Work in - progress 0.00 0.00 0.00 0.00 0.00
3. Stock of finished Goods 42.00 46.20 50.82 55.90 61.49
2. Debtors 237.75 266.78 293.45 322.80 355.08
Total `A' 279.75 312.98 344.27 378.70 416.57
1. Creditors for
Raw Materials 0.00 0.00 0.00 0.00 0.00
Liabilties 0.00 0.00 0.00 0.00 0.00
Total `A' 0.00 0.00 0.00 0.00 0.00

Net Working Capital ( A- B ) 279.75 312.98 344.27 378.70 416.57

Bank Finance- 0.00 0.00 0.00 0.00 0.00

Own Contrinbution 279.75 312.98 344.27 378.70 416.57
Bank interest of W.C. 11.50% 0.00 0.00 0.00 0.00 0.00