(₹272,615.

08)
250 2.5937424601 96.3858224

30000 (₹39,927.10) (₹9,927.10)

50000 (₹59,890.65) (₹9,890.65) -30000 50000
10000 15000
10000 15000
10000 15000
10000 15000
10000 15000
₹39,927.10 ₹59,890.65
₹69,927.10 ₹9,890.65 ₹60,036.45
-12000.00
4000.00
4000.00
4000.00
4000.00
4000.00
20%
 0
Development
cost $ 5,000,000.00
Ramp up cost $ 2,000,000.00 Q1
Marketing and
support cost $ 1,000,000.00 per year 1000 Development
Unit production
cost $ 400.00 per unit Ramp up
sales and
production 20000 units per year Marketing
Sales and
production
unit price $ 800.00 per unit
Development
Discount rate 10% cost $ (1,250.00)
Per quarter 2.5% Ramp up cost
Marketing &
0.025 support cost

production units
Production
cost/unit

Sales Volume
Unit price
Sales revenue

Cash flow $ (1,250.00)

NPV $ 8,002.82
 1 2 3 4 5

Year 1 Year 2
Q2 Q3 Q4 Q1 Q2

$ (1,250.00) $ (1,250.00) $ (1,250.00)

$ (1,000.00) $ (1,000.00)

$ (250.00) $ (250.00)

5000

$ (0.40)
$ (2,000.00)
5000
$ 0.80
$ 4,000.00

$ (1,250.00) $ (1,250.00) $ (2,250.00) $ (1,250.00) $ 1,750.00

 6 7 8 9 10 11

Year 2 Year 3
Q3 Q4 Q1 Q2 Q3 Q4

$ (250.00) $ (250.00) $ (250.00) $ (250.00) $ (250.00) $ (250.00)

5000 5000 5000 5000 5000 5000

$ (0.40) $ (0.40) $ (0.40) $ (0.40) $ (0.40) $ (0.40)

$ (2,000.00) $ (2,000.00) $ (2,000.00) $ (2,000.00) $ (2,000.00) $ (2,000.00)
5000 5000 5000 5000 5000 5000
$ 0.80 $ 0.80 $ 0.80 $ 0.80 $ 0.80 $ 0.80
$ 4,000.00 $ 4,000.00 $ 4,000.00 $ 4,000.00 $ 4,000.00 $ 4,000.00

$ 1,750.00 $ 1,750.00 $ 1,750.00 $ 1,750.00 $ 1,750.00 $ 1,750.00

 12 13 14 15

Year 4
Q1 Q2 Q3 Q4

$ (250.00) $ (250.00) $ (250.00) $ (250.00)

5000 5000 5000 5000

$ (0.40) $ (0.40) $ (0.40) $ (0.40)

$ (2,000.00) $ (2,000.00) $ (2,000.00) $ (2,000.00)
5000 5000 5000 5000
$ 0.80 $ 0.80 $ 0.80 $ 0.80
$ 4,000.00 $ 4,000.00 $ 4,000.00 $ 4,000.00

$ 1,750.00 $ 1,750.00 $ 1,750.00 $ 1,750.00

Development cost $ 2,000,000.00 Year 1

Development time 2 years Development

Ramp up cost $ 750,000.00 Ramp up

Marketing and Marketing and
support cost $ 500,000.00 per year support
Unit production Production and
cost $ 85.00 sales
Unit price $ 135.00

Sales and
production volume Development cost $ (1,000.00)
Year 3 40000 Ramp up
Year 4 50000 Marketing
Year 5 40000 Production
Revenue
Discount 0.12
Cash flow $ (1,000.00)

1000 NPV $ 503.30

Year 2 Year 3 Year 4 Year 5

$ (1,000.00)
$ (750.00)
$ (500.00) $ (500.00) $ (500.00) $ (500.00)
$ (3,400.00) $ (4,250.00) $ (3,400.00)
$ 5,400.00 $ 6,750.00 $ 5,400.00

$ (2,250.00) $ 1,500.00 $ 2,000.00 $ 1,500.00

Developmen
t cost $ 2,000,000.00
Developmen
t time 2
Ramp up
cost $ 750,000.00

Marketing
and support
cost $ 500,000.00

Unit
production
cost $ 75.00
Unit price $ 135.00

Sales and
production
volume
Year 3 40000
Year 4 50000
Year 5 40000

Discount 0.12
Development cost $ 1,000,000.00
Estimated
development time 9 months 1000
Pilot testing $ 200,000.00
Ramp-up $ 400,000.00
Mktg and support
cost $ 150,000.00 per year

Sales and
production volume 60000 per year
Unit production
cost $ 100.00
Unit price $ 170.00
Discount 8% per year

Sales and
production volume 15000
Discount per
quarter 2%
 0 1 2 3 4
Year 1 Year 2
Q1 Q2 Q3 Q4 Q1

Development
Pilot testing
Ramp up
Marketing and
support

Production and sales

Development cost $ (333.33) $ (333.33) $ (333.33)

Pilot testing $ (100.00) $ (100.00)

Ramp up $ (200.00) $ (200.00)

Mktg $ (37.50) $ (37.50)

Production cost $ (1,500.00)
Revenues $ 2,550.00

Cash flow $ (333.33) $ (333.33) $ (633.33) $ (337.50) $ 1,012.50

NPV ₹8,336.32
 5 6 7 8 9 10 11
Year 2 Year 3
Q2 Q3 Q4 Q1 Q2 Q3 Q4

$ (37.50) $ (37.50) $ (37.50) $ (37.50) $ (37.50) $ (37.50) $ (37.50)

$ (1,500.00) $ (1,500.00) $ (1,500.00) $ (1,500.00) $ (1,500.00) $ (1,500.00) $ (1,500.00)
$ 2,550.00 $ 2,550.00 $ 2,550.00 $ 2,550.00 $ 2,550.00 $ 2,550.00 $ 2,550.00

$ 1,012.50 $ 1,012.50 $ 1,012.50 $ 1,012.50 $ 1,012.50 $ 1,012.50 $ 1,012.50

 12 13 14 15
Year 4
Q1 Q2 Q3 Q4

$ (37.50) $ (37.50) $ (37.50) $ (37.50)

$ (1,500.00) $ (1,500.00) $ (1,500.00) $ (1,500.00)
$ 2,550.00 $ 2,550.00 $ 2,550.00 $ 2,550.00

$ 1,012.50 $ 1,012.50 $ 1,012.50 $ 1,012.50

 Period

Development Developmen
cost $ 1,000,000.00 t

Estimated
development
time 9 months Pilot testing
Pilot testing $ 200,000.00 Ramp up
Marketing
Ramp-up $ 400,000.00 and support
Mktg and support Production
cost $ 150,000.00 per year and sales

Sales and
production
volume 60000 per year
Unit production
cost $ 100.00
Unit price $ 170.00
Discount 8% per year
 0 1 2 3 4 5 6
Year 1 Year 2
Q1 Q2 Q3 Q4 Q1 Q2 Q3
 7 8 9 10 11 12 13
2 Year 3 Year 4
Q4 Q1 Q2 Q3 Q4 Q1 Q2
 14 15
Year 4
Q3 Q4