MJ ENTERPRISES

HALKA NUMBER 14, BEHIND REGIONAL PARK INDORE,

M.P. COST OF PROJECT & MEANS OF FINANCE
RS. IN LACS

EXISTING PROPOSED
COST OF PROJECT (Upto31.05.2021) (ADDITIONAL)

A PLANT & MACHINERY 23.83 30.00

B FURNITURE & FIXTURE AND ELECTRIC INSTALLATION & FITTING 2.15 3.00
C PREOPERATIVE EXPENSES & OTHER FIXED EXPENDITURE 4.49 3.00
TOTAL FIXED COST INCLUDING FIXED 30.47 36.00
EXPENSES

D WORKING CAPITAL 4.25 11.00

TOTAL 34.72 47.00

MEANS OF FINANCE
A PROMOTORS CONTRIBUTION 34.72
B INVESTOR'S CONTRIBUTION 0.00 47.00
TOTAL 34.72 47.00

INVESTMENT ALREADY DONE UPTO 31.05.2021

FIXED INVESTMENT
S.NO PARTICULAR AMOUNT
A. PLANT & MACHINERY
1 2000 LPH RO SYSTEM 4,30,000
2 SS TANK , SS PIPELINE, SS PUMPS 2,20,000
3 BOTTLE FILING MACHINE 3,60,000
4 2 FLAVOURED WATER TANK(1000 LTR EACH) 1,40,000
5 600 LPH ALKALINE WATER IONIZER MACHINE 7,50,000
6 5000 LITRE RAW WATER TANK 25,000
7 BATCH CODING MACHINE 77,000
8 SHRINK TUNNEL MACHINE 59,000
9 100 CANS , 50 CAPSULE (20 LITRES) 55,000
10 NEED CRYSTAL BOTTLE MOULD ( 1LTR + 500ML +250 ML) 60,000
11 CUSTOMIZED STRAIGHT BOTTLE MOULDS (200 ML + 500 ML + 1 LTR) 60,000
12 NEED ALKALINE STICKERS CYLINDERS 1,11,000
13 PH METER , TDS METER, PH SOLUTION, BUFFER SOLUTION. 15,000
14 COMPRESSOR 21,000
TOTAL 23,83,000
TOTAL ( IN LAKHS) 23.83
B. FURNITURE & FIXTURE AND ELECTRIC INSTALLATION & FITTING
1 ALUMINUM PARTITION 75,000
2 ELECTRICITY SET UP 50,000
3 POP SHEET 35,000
4 10 HP ELECTRIC CONNECTION 35,000
5 PLUMBING EXPENSES 20,000
6 2 FLAVORS ( APPLE & GUAVA ) RECEIPE/FORMULA CHARGES 1,00,000
TOTAL 2,15,000
TOTAL ( IN LAKHS) 2.15

C. PREOPERATIVE EXPENSES & OTHER FIXED EXPENDITURE

1 FSSAI LICENSE 21,000
2 NEED H20 BRAND REGISTRATION 7,500
3 NAGAR NIGAM , GUMASTA , FIRM REGISTRATION. 10,000
4 ADVERTISEMENT 50,000
5 FURNITURE (TABLE , CHAIRS, CARRATE) 20,000
6 LOAN FEES AND INCIDENTAL CHARGES 60,000
7 FACTORY RENT 147000
8 VEHICLE RENT 35000
9 ELECTRICITY EXPENSES 25000
10 FILTER CHANGE 50000
11 SS PIPELINE ADD ON 23000
TOTAL 4,48,500
TOTAL ( IN LAKHS) 4.49
A+B+C TOTAL FIXED INVESTMENT INCLUDING FIXED EXPENSES 30.47

WORKING CAPITAL
S.NO PARTICULAR AMOUNT
CONSUMABLES
1 BOTTLES ( NEED + STRAIGHT ) 36,000
2 STICKER (NEED + CUSTOMIZED + FLAVOR) 1,40,000
3 CAPS 45,000
4 BOX + DYE 20,000
5 TAGS 17,000
6 TAPE 7,000
TOTAL 265000

BANK OF MAHARASTHRA CURRENT ACCOUNT BALANCE 10,000

CASH IN HAND 1,50,000
TOTAL 4,25,000
TOTAL ( IN LAKHS) 4.25

ADDITIONAL INVESTMENT REQUIRED

FIXED INVESTMENT
S.NO PARTICULAR AMOUNT
A. PLANT & MACHINERY
600 LPH ALKALINE WATER IONIZER MACHINE (WE ALREADY HAVE
1 600LPH ALKALINE WATER IONIZER MACHINE) 7,50,000
30 BOTTLE PER MINUTE , RINSING, FILLING & CAPING MACHINE (FULLY
2 AUTOMATIC) 9,00,000
3 SHRINK WRAPPING MACHINE 3,00,000
4 BATCH CODING MACHINE 2,50,000
BIS LICENSE (LICENSE COST + MICRO LAB + CHEMICAL LAB INCLUDING
5 LAB EQUIPMENTS, CHEMICALS AND GLASSWARE ) 5,00,000
6 NEW BOTTLE MOULD (ALKALINE BOTTLE + CUSTOMIZED BOTTLE) 1,00,000
7 NEW TRANSPORTATION VEHCILE DOWN PAYMENT 2,00,000
TOTAL 30,00,000
TOTAL ( IN LAKHS) 30.00

C. FURNITURE & FIXTURE AND ELECTRIC INSTALLATION & FITTING

NEW FACTORY PREMISES EXPENSES (ELECTRICAL + FURNITURE +
1 PARTITION + WALL CEILING + MACHINE INSTALLATION EXPENSES) 3,00,000
TOTAL 3,00,000
TOTAL ( IN LAKHS) 3.00

B. PREOPERATIVE EXPENSES & OTHER FIXED EXPENDITURE

1 RENT OF PREMISES (1+2) SECURITY DEPOSIT 100000
2 ADVERTISEMENT 200000
TOTAL 3,00,000
TOTAL ( IN LAKHS) 3.00
A+B+C TOTAL FIXED INVESTMENT INCLUDING FIXED EXPENSES 36.00

15 DAYS WORKING CAPITAL (2,16,000 BOTTLES) 9,13,050

RAW MATERIAL 928530
FINISHED GOODS 147611
MISCELLANEOUS 23859
TOTAL WORKING CAPITAL REQUIREMENT 11,00,000
TOTAL ( IN LAKHS) 11.00
 MJ ENTERPRISES
HALKA NUMBER 14, BEHIND REGIONAL PARK INDORE, M.P.
PROJECTED BALANCE SHEET
I II III IV V VI VII VIII
ASSETS
FIXED ASSETS:
GROSS BLOCK 3300000 2820000 2410500 2061075 1762849 1508263 1290881 1105220
DEPRECIATION 480000 409500 349425 298226 254586 217382 185661 158609
NET BLOCK 2820000 2410500 2061075 1762849 1508263 1290881 1105220 946612

CAPITAL WIP 0 0 0 0 0 0 0 0
CURRENT ASSETS,
LOANS & ADVANCES: 0 0 0 0 0 0 0 0

CLOSING STOCK
RAW MATERIAL 928530 1706174 1791483 1881057 1975110 2073865 2177558 2286436
FININSHED GOODS 147611 273422 287093 320258 336271 353085 392515 412140

SUNDRY DEBTORS 0 1227394 1940273 2171941 3042348 3194465 4452535 4677520

(5-25 Days)
PRELIMINARY EXP. 300000 300000 300000 300000 300000 300000 300000 300000
CASH IN HAND & BANK BALANCE 4932181 12360339 21557862 32343333 43108652 55146255 67612644 81869749

TOTAL ASSETS 9128322 18277829 27937786 38779438 50270643 62358550 76040472 90492457
0 0 0 0 0 0 0 0
 MJ ENTERPRISES
HALKA NUMBER 14, BEHIND REGIONAL PARK INDORE, M.P.
PROJECTED BALANCE SHEET
I II III IV V VI VII VIII
LIABILITIES
PROMOTER /INVESTOR CONTRIBUTION
INVESTOR CONTRIBUTION 0 4700000 4700000 4700000 4700000 4700000 4700000 4700000
ADDITION 4700000 0 0 0 0 0 0 0
4700000 4700000 4700000 4700000 4700000 4700000 4700000 4700000
RESERVE AND SURPLUS
PROFIT AND LOSS A/C (OPENING BAL.) 0 4428322 13342516 22818755 33649973 45089642 57153500 70810169
NET PROFIT 4428322 8914195 9476239 10831218 11439669 12063857 13656669 14390669
CLOSING BALANCE OF PROFIT & LOSS A/C 4428322 13342516 22818755 33649973 45089642 57153500 70810169 85200838

9128322 18042516 27518755 38349973 49789642 61853500 75510169 89900838

SECURED LOAN:
TERM LOAN 0 0 0 0 0 0 0 0
CC LIMIT 0 0 0 0 0 0 0 0

UNSECURED LOAN 0 0 0 0 0 0 0 0

CURRENT LIABILITIES & PROVISION :

SUNDRY CREDITORS 0 235312 419031 429465 481001 505051 530303 591620
(5-15 DAYS )
OTHER CREDITORS
TOTAL LIABILITIES 9128322 18277829 27937786 38779438 50270643 62358550 76040472 90492457
0 0 0 0 0 0 0 0
 MJ ENTERPRISES
HALKA NUMBER 14, BEHIND REGIONAL PARK INDORE, M.P.
PROJECTED PROFIT & LOSS ACCOUNT
PARTICULARS I II III IV V VI VII VIII
INCOME:
NET SALES 24261026 44799871 47213302 52850570 55522843 58298985 65007012 68291795
(Less)/Add Increase /Decrease in Closing Stock 147611 125811 13671 33165 16013 16814 39430 19626
24408636 44925682 47226973 52883735 55538856 58315798 65046441 68311421
EXPENDITURE:
RAW MATERIAL COST 16249275 29858043 31350945 35113058 36868711 38712147 43188239 45347651
DIRECT EXPENSES 1152000 2041200 2143260 2250423 2362944 2481091 2605146 2735403
INDIRECT EXPENSES 543143 570731 577615 585246 593602 602668 612438 622909
TOTAL EXPENDITURE 17944418 32469974 34071820 37948727 39825257 41795906 46405822 48705963

CASH PROFIT BEFOR DEP. & TAX 6464219 12455709 13155153 14935008 15713598 16519892 18640619 19605458
CASH PROFIT TURNOVER RATIO 26.64 27.80 27.86 28.26 28.30 28.34 28.67 28.71
DEPRECIATION 480000 409500 349425 298226 254586 217382 185661 158609
PROVISION WRITE OFF 0 0 0 0 0 0 0 0
PROFIT AFTER DEPRECIATION 5984219 12046209 12805728 14636781 15459012 16302510 18454959 19446850

INCOME TAX 1555897 3132014 3329489 3805563 4019343 4238653 4798289 5056181
PROFIT FOR THE YEAR 4428322 8914195 9476239 10831218 11439669 12063857 13656669 14390669

ACTUAL CASH PROFIT 4908322 9323695 9825664 11129445 11694255 12281239 13842330 14549277
NET PROFIT TURNOVER RATIO 18.25% 19.90% 20.07% 20.49% 20.60% 20.69% 21.01% 21.07%
GROSS PROFIT RATIO 28.88% 29.08% 29.09% 29.37% 29.37% 29.37% 29.62% 29.62%

NET PROFIT 4428322 8914195 9476239 10831218 11439669 12063857 13656669 14390669
ADD:-DEPRECIATION 480000 409500 349425 298226 254586 217382 185661 158609
CASH PROFIT 4908322 9323695 9825664 11129445 11694255 12281239 13842330 14549277
INVESTOR SHARE IN PROFIT(25%) 1227080 2330924 2456416 2782361 2923564 3070310 3460582 3637319
RETURN ON AMOUNT INVESTED 26.11% 49.59% 52.26% 59.20% 62.20% 65.33% 73.63% 77.39%
 MJ ENTERPRISES
HALKA NUMBER 14, BEHIND REGIONAL PARK INDORE,
M.P. PROJECTED CASH FLOWS
I II III IV V VI VII VIII
SOURCES:
OPENING BALANCE 0 4932181 12360339 21557862 32343333 43108652 55146255 67612644
NET PROFIT BEFORE DEPREC., TAX 6464219 12455709 13155153 14935008 15713598 16519892 18640619 19605458
INCREASE IN PAYABLES 0 235312 183719 10434 51536 24050 25253 61316
ADDITION IN CAPITAL/INVESTMENT BY THIRD PARTY 4700000 0 0 0 0 0 0
ADDITION IN UNSECURED LOAN 0 0 0 0 0 0 0
REALISE OTHER CURRENT ASSETS 0 0 0 0 0 0 0 0
BANK FINANCE
-TERM LOAN 0 0 0 0 0 0 0 0
-CC LIMIT 0 0 0 0 0 0 0 0

TOTAL 11164219 17623202 25699210 36503304 48108467 59652594 73812126 87279419

USES:
PURCHASE OF MACHINES & INSTALLATION 3000000 0 0 0 0 0 0 0
LEASE HOLD LAND 0 0 0 0 0 0 0 0
PURCHASE OF FURNITURE AND FIXTURE 300000 0 0 0 0 0 0 0
PURCHASE OF OFFICE EQUIPMENT 0 0 0 0 0 0 0 0
ADDITIONS IN BUILDING 0 0 0 0 0 0 0 0
CAPITAL WIP 0 0 0 0 0 0 0 0
PRELIMINARY EXPENSES 300000 0 0 0 0 0 0 0
INCREASE IN RECEIVABLES 0 1227394 712879 231669 870406 152117 1258070 224985
INCREASE IN STOCK 1076141 903455 98980 122739 110066 115569 143123 128504
TERM LOAN INSTALLMENETS PAID 0 0 0 0 0 0 0 0
INCOME TAX PAID 1555897 3132014 3329489 3805563 4019343 4238653 4798289 5056181
DRAWINGS 1107080 2228549 2369060 2707805 2859917 3015964 3414167 3597667
CLOSING BALANCE 4932181 12360339 21557862 32343333 43108652 55146255 67612644 81869749

TOTAL 12271299 19851751 28068270 39211109 50968384 62668558 77226294 90877086

 MJ ENTERPRISES
HALKA NUMBER 14, BEHIND REGIONAL PARK INDORE, M.P.
PROJECTED PRODUCTION
PARTICULARS I II III IV V VI VII VIII

PRODUCTION HOURS (PER DAY) (A)(Note 1) 8 14 14 14 14 14 14 14

PRODUCTION PER HOUR (IN Bottles) (B) 1800 1800 1800 1800 1800 1800 1800 1800
MACHINE CAPACITY (PER DAY IN Bottles) (C )= (A*B) 14400 25200 25200 25200 25200 25200 25200 25200
WORKING DAYS IN A YEAR AT FULL CAPACITY (D) 350 350 350 350 350 350 350 350
CAPACITY UTILISATION (E ) 75% 75% 75% 80% 80% 80% 85% 85%
ACTUAL WORKING DAYS (IN DAYS)(F)=(D*E) 263 263 263 280 280 280 298 298
STANDARD PRODUCTION (IN YEAR IN Bottles)(G)=(C*D) 5040000 8820000 8820000 8820000 8820000 8820000 8820000 8820000
ACTUAL PRODUCTION (IN PERIOD IN Bottles) (H)=(E*G) 3780000 6615000 6615000 7056000 7056000 7056000 7497000 7497000

TOTAL PRODUCTION IN A YEAR( IN Bottles) 3780000 6615000 6615000 7056000 7056000 7056000 7497000 7497000
AVERAGE ACTUAL PRODUCTION PER DAY IN (I)=(H/D) 10800 18900 18900 20160 20160 20160 21420 21420
Bottles

OPENING STOCK (IN Bottles) 0 32400 56700 56700 60480 60480 60480 64260
PRODUCTION (IN Bottles) 3780000 6615000 6615000 7056000 7056000 7056000 7497000 7497000
CLOSING STOCK (IN Bottles) 32400 56700 56700 60480 60480 60480 64260 64260

NET SALES (IN Bottles PER YEAR) 3747600 6590700 6615000 7052220 7056000 7056000 7493220 7497000

Note 1:- From Second Year Onwarrds ,Second Shift will get Start accordingly from second year production hours will be 14(8+6)
 MJ ENTERPRISES
HALKA NUMBER 14, BEHIND REGIONAL PARK INDORE, M.P.
PROJECTED SALES
PROJECTED SALES I II III IV V VI VII VIII

PRODUCTION PER YEAR (IN Bottles) 3780000 6615000 6615000 7056000 7056000 7056000 7497000 7497000
OPENING STOCK 0 32400 56700 56700 60480 60480 60480 64260
CLOSING STOCK 32400 56700 56700 60480 60480 60480 64260 64260

SALES PER YEAR (IN Bottles) 3747600 6590700 6615000 7052220 7056000 7056000 7493220 7497000
PRODUCTION DAYS 350 350 350 350 350 350 350 350
SALES PER DAY (IN Bottles) 10707 18831 18900 20149 20160 20160 21409 21420
WEIGHTED AVERAGE SALES PRICE OF EACH
PIECE (IN RS.) ( See Note 1 Below) 6.47 6.80 7.14 7.49 7.87 8.26 8.68 9.11
GROSS SALES PER DAY (IN RS.) 69317 128000 134895 151002 158637 166569 185734 195119
GROSS SALES PER YEAR (IN RS.) 24261026 44799871 47213302 52850570 55522843 58298985 65007012 68291795
GROSS SALES PER YEAR (IN CRORES) 2.43 4.48 4.72 5.29 5.55 5.83 6.50 6.83

Note 1:-Sales Price Calculation

As the Firm is dealing in multiple quantity and variants i.e.250 ML Bottle, 500 ML Bottle.1 Ltr.Bottle in Alkaline as well as RO Variant, Customised Bottles also so there will be sales mix and sales price
per unit is taken accordingly.Details of which are as follows:-
SALE VALUE (C ) Bottles per
PRODUCT DESCRIPTION day(A) PRICE(B) =(A)*(B)
Need RO Water 1 Litre 1350 7.52 10152
Need RO Water 500 ML 1350 5.21 7033.5
Need RO Water 250 ML 1350 3.18 4293
Need Alkaline Water 1 Litre 1350 8.47 11434.5
Need Alkaline Water 500 ML 1350 5.71 7708.5
Need Alkaline Water 250 ML 1350 3.45 4657.5
Need Customised Water 1 Litre 1350 10.82 14607
Need Customised Water 500 ML 1350 7.43 10030.5
TOTAL ( See Note 2 Below) 10800 51.79 69916.5

WEIGHTED AVERAGE SALE PRICE =TOTAL (C )/TOTAL(A)

6.47
Note(2)-We have assumed that Production will be done equally among all variants
 MJ ENTERPRISES
HALKA NUMBER 14, BEHIND REGIONAL PARK INDORE, M.P.
DETAILS OF RAW MATERIAL REQUIREMENT AND COST:
I II III IV V VI VII VIII

PRODUCTION DAYS IN A YEAR 350 350 350 350 350 350 350 350
ACTUAL WORKING DAYS 263 263 263 280 280 280 298 298
PRODUCTION P. A. (IN Bottles) 3780000 6615000 6615000 7056000 7056000 7056000 7497000 7497000

A) COST OF RM/Consumables
PER DAY PRODUCTION (IN Bottles) 10800 18900 18900 20160 20160 20160 21420 21420
R/ M REQUIRED PER DAY (IN Bottles) 10800 18900 18900 20160 20160 20160 21420 21420
COST OF FABRIC PER PIECE 4.30 4.51 4.74 4.98 5.23 5.49 5.76 6.05
COST OF R.M. PER DAY (IN Bottles) 46427 85309 89574 100323 105339 110606 123395 129565

(IN Bottles)
OPENING STOCK 0 216000.00 378000.00 378000.00 378000.00 378000.00 378000.00 378000.00
PURCHASES 3996000 6777000 6615000 7056000 7056000 7056000 7497000 7497000
CLOSING STOCK 216000 378000 378000 378000 378000 378000 378000 378000
NET CONSUMPTION 3780000 6615000 6615000 7056000 7056000 7056000 7497000 7497000

NET PURCHASE VALUE (IN RS.)

OPENING STOCK 0 974956.5 1791482.569 1881056.697 1975109.532 2073865.009 2177558.259 2286436.172

PURCHASES 17177805 30589260.19 31350944.95 35113058.35 36868711.26 38712146.83 43188238.81 45347650.75
CLOSING STOCK 928530 1706174 1791483 1881057 1975110 2073865 2177558 2286436
NET CONSUMPTION COST (A) 16249275 29858043 31350945 35113058 36868711 38712147 43188239 45347651

CONSUMABLE TOTAL
SHRINK FILM TRANSPORTATI COST PER RM COST
BOTTLE(A) STICKER(B) CAP(C ) TAG(F)
(D) ON(E ) PIECE(A+B+C+D Bottles per (I)
PRODUCT DESCRIPTION +E+F)=(G ) day(H) =(G)*(H)
Need RO Water 1 Litre 2.90 0.25 0.30 0.66 0.41 0.00 4.52 1350.00 6102.00
Need RO Water 500 ML 2.10 0.18 0.30 0.33 0.20 0.00 3.11 1350.00 4198.50
Need RO Water 250 ML 1.37 0.16 0.30 0.18 0.12 0.00 2.13 1350.00 2875.50
Need Alkaline Water 1 Litre 3.48 0.50 0.30 0.66 0.41 0.12 5.47 1350.00 7384.50
Need Alkaline Water 500 ML 2.33 0.33 0.30 0.33 0.20 0.12 3.61 1350.00 4873.50
Need Alkaline Water 250 ML 1.55 0.25 0.30 0.18 0.12 0.00 2.40 1350.00 3240.00
Need Customised Water 1 Litre 5.04 1.40 0.30 0.66 0.30 0.12 7.82 1350.00 10557.00
Need Customised Water 500 ML 3.18 1.10 0.30 0.33 0.12 0.30 5.33 1350.00 7195.50
TOTAL 10800.00 46426.50

WEIGHTED AVERAGE RM/CONSUMABLES

COST =TOTAL (I)/TOTAL(H)
4.30
 MJ ENTERPRISES
HALKA NUMBER 14, BEHIND REGIONAL PARK INDORE, M.P.
VALUATION OF CLOSING STOCK
I II III IV V VI VII VIII

NOS Of DAYS IN YEAR 350 350 350 350 350 350 350 350
NOS OF MONTH IN A YEAR 12 12 12 12 12 12 12 12
RAW MATERIAL
CLOSING STOCK OF R.M. IN Bottles 216000 378000 378000 378000 378000 378000 378000 378000
COST PRICE PER Bottles 4.30 4.51 4.74 4.98 5.23 5.49 5.76 6.05
CLOSING STOCK 928530 1706174 1791483 1881057 1975110 2073865 2177558 2286436

FININSHED GOODS
CLOSING STOCK OF FINISHED GOODS 32400 56700 56700 60480 60480 60480 64260 64260
COST PRICE PER PIECE (See note below) 4.56 4.82 5.06 5.30 5.56 5.84 6.11 6.41

TOTAL 147611 273422 287093 320258 336271 353085 392515 412140

Valuation of Finished Goods

Raw Material 4.30 4.51 4.74 4.98 5.23 5.49 5.76 6.05
Direct Labour 0.19 0.26 0.27 0.27 0.28 0.30 0.29 0.31
Other Direct Cost 0.06 0.05 0.05 0.05 0.05 0.05 0.05 0.06
Total Per Piece of Finished Goods 4.56 4.82 5.06 5.30 5.56 5.84 6.11 6.41
 MJ ENTERPRISES
HALKA NUMBER 14, BEHIND REGIONAL PARK INDORE, M.P.
CALCULATION OF DIRECT EXPENSES:
I II III IV V VI VII VIII
NET WORKING DAY 350 350 350 350 350 350 350 350

PRODUCTION PER YEAR (IN TONNES) 3780000 6615000 6615000 7056000 7056000 7056000 7497000 7497000

SALES PER YEAR (IN TONNES) 3747600 6590700 6615000 7052220 7056000 7056000 7493220 7497000

A) MAN POWER COST 912000 1726200 1812510 1903136 1998292 2098207 2203117 2313273

C) POWER/ELECTRICITY 120000 189000 198450 208373 218791 229731 241217 253278

D)OTHER DIRECT EXP. 120000 126000 132300 138915 145861 153154 160811 168852

TOTAL DIRECT COST 1152000 2041200 2143260 2250423 2362944 2481091 2605146 2735403
 MJ ENTERPRISES
HALKA NUMBER 14, BEHIND REGIONAL PARK INDORE, M.P.
CALCULATION OF MAN POWER

I II III IV V VI VII VIII

CAPACITY UTILISATION 75% 75% 75% 80% 80% 80% 85% 85%
ACTUAL PRODUCTION DAYS 350 350 350 350 350 350 350 350
NOS OF MONTHS 12 12 12 12 12 12 12 12

MAN POWER REQUIREMENT

OPERATORS 1 2 2 2 2 2 2 2
SKILLED WORKERS 2 4 4 4 4 4 4 4
UNSKILLED WORKERS 6 12 12 12 12 12 12 12
ACCOUNTANT 1 1 1 1 1 1 1 1

COST OF MAN POWER PER MONTH

OPERATORS 15000 15750 16538 17364 18233 19144 20101 21107
SKILLED WORKERS 8000 8400 8820 9261 9724 10210 10721 11257
UNSKILLED WORKERS 5000 5250 5513 5788 6078 6381 6700 7036
ACCOUNTANT 15000 15750 16538 17364 18233 19144 20101 21107

MAN POWER COST PER YEAR

OPERATORS 180000 378000 396900 416745 437582 459461 482434 506556
SKILLED WORKERS 192000 403200 423360 444528 466754 490092 514597 540327
UNSKILLED WORKERS 360000 756000 793800 833490 875165 918923 964869 1013112
ACCOUNTANT 180000 189000 198450 208373 218791 229731 241217 253278
TOTAL MAN POWER COST 912000 1726200 1812510 1903136 1998292 2098207 2203117 2313273
 MJ ENTERPRISES
HALKA NUMBER 14, BEHIND REGIONAL PARK INDORE,
M.P. CALCULATION OF INDIRECT EXPENSES :
I II III IV V VI VII VIII

NET WORKING DAY 350 350 350 350 350 350 350 350
NOS OF MONTHS 12 12 12 12 12 12 12 12
PRODUCTION PER YEAR (IN TONNES) 3780000 6615000 6615000 7056000 7056000 7056000 7497000 7497000

PRINTING & STATIONERY 12000 12600 13230 13892 14586 15315 16081 16885

OFFICE OVERHEADS 60000 63000 66150 69458 72930 76577 80406 84426

INSURANCE EXPENSES 21143 22631 21010 19711 18690 17911 17342 16958

AUDIT FEES 10000 10500 11025 11576 12155 12763 13401 14071

LEGAL & PROFESSIONAL CHARGES 10000 10500 11025 11576 12155 12763 13401 14071

REPAIR AND MAINTAINANCE 50000 52500 55125 57881 60775 63814 67005 70355

MISC EXPENSES 20000 21000 22050 23153 24310 25526 26802 28142

RENT EXPENSES 360000 378000 378000 378000 378000 378000 378000 378000

TOTAL INDIRECT COST 543143 570731 577615 585246 593602 602668 612438 622909
 MJ ENTERPRISES
HALKA NUMBER 14, BEHIND REGIONAL PARK INDORE,
M.P. COST OF FIXED ASSETS & CALCULATION OF
DEPRECIATION

I II III IV V VI VII VIII

PALNT & MACHINERY
GROSS BLOCK 0 2550000 2167500 1842375 1566019 1331116 1131449 961731
ADDITION 3000000 0 0 0 0 0 0 0
DEPRECIATION 450000 382500 325125 276356 234903 199667 169717 144260
NET BLOCK 2550000 2167500 1842375 1566019 1331116 1131449 961731 817472

BUILDING

GROSS BLOCK 0 0 0 0 0 0 0 0
ADDITION 0 0 0 0 0 0 0 0
DEPRECIATION 0 0 0 0 0 0 0 0
NET BLOCK 0 0 0 0 0 0 0 0

FURNITURE AND FIXTURE

GROSS BLOCK 0 270000 243000 218700 196830 177147 159432 143489

ADDITION 300000 0 0 0 0 0 0 0
DEPRECIATION 30000 27000 24300 21870 19683 17715 15943 14349
NET BLOCK 270000 243000 218700 196830 177147 159432 143489 129140

LEASE HOLD LAND

GROSS BLOCK 0 0 0 0 0 0 0 0
ADDITION 0 0 0 0 0 0 0 0
DEPRECIATION 0 0 0 0 0 0 0 0
NET BLOCK 0 0 0 0 0 0 0 0

CONSOLIDATED FIGURES
GROSS BLOCK + 3300000 2820000 2410500 2061075 1762849 1508263 1290881 1105220
ADDITIONS
DEPRECIATION 480000 409500 349425 298226 254586 217382 185661 158609
NET BLOCK 2820000 2410500 2061075 1762849 1508263 1290881 1105220 946612

ASSUMPTIONS:

ITEM RATE OF DEPRECIATION

-PLANT & MACHINERY 15%
-BUILDING 10%
-FURNITURE & FIXTURE 10%