M/S DR PATH EXPERT DIAGNOSTICS

PROJECT COST SUMMARY & MEANS OF FINANCE

Amount
S.No PROJECT COST SUMMARY AMOUNT IN RS (in Lacs)

1 Plant & Machinery 300,000.00 3.00 -

2 Working capital 500,000.00 5.00

3 Preliminary /Pre Operative Expenses 50,000.00 0.50

TOTAL 850,000.00 8.50
Amount

S.No MEANS OF FINANCE AMOUNT RS (in Lacs)

1 Promoters Contribution* 50,000.00 0.50

2 Bank Finance 800,000.00 8.00

C/C 3 Lac
Term Loan 5 Lac
TOTAL 850,000.00 8.50
 M/S DR PATH EXPERT DIAGNOSTICS
PROFITABILITY STATEMENT
Operating Years Amount : Rs. in Lacs

Particulars 1st 2nd 3rd 4th 5th

Capacity Utilisation 50% 60% 70% 80% 90%

Revenue 25.00 30.00 35.00 40.00 45.00

Expenditure

Consumables and other daily expnses 7.63 8.39 10.07 12.58 15.73

Salary & wages 4.26 4.69 5.15 5.67 6.24

Utilities 0.08 0.09 0.10 0.11 0.12

Repairs & Maintenance 0.16 0.16 0.24 0.24 0.32

Rent rates and taxes 0.50 0.60 0.70 0.80 0.90

Misc. expenses 0.25 0.60 0.70 0.80 0.90

Total 12.88 14.52 16.96 20.20 24.20
Gross profit 12.13 15.48 18.04 19.80 20.80
Preliminary expenses written-off 0.10 0.10 0.10 0.10 0.10

Financial expenses

Interest on term loan 0.62 0.29 -0.32 -1.02 -1.83

Depreciation (SLM) 0.45 0.38 0.33 0.28 0.23

Total 1.17 0.77 0.10 -0.65 -1.49
Profit before tax 10.95 14.71 17.94 20.45 22.29
Taxation - - - - -
Profit after tax 10.95 14.71 17.94 20.45 22.29
 M/S DR PATH EXPERT DIAGNOSTICS
PROJECTED BALANCE SHEET

Particulars Base Year 1st 2nd

Liabilities

Capital
Opening Balance 0.50 0.50 9.45
Additions - - -
Add: Reserves & Surplus - 10.95 14.71
Less: Drawings - 2.00 2.00
Closing Capital 0.50 9.45 22.16

Term Loan 8.00 4.06 (0.21)

Current Liabilities - 0.25 0.26

Total 8.50 13.77 22.21

Assets

FIXED ASSETS
Plant and machinery
Gross Block 3.00 3.00 2.55
Depreciation @ 15% - 0.45 0.38
3.00 2.55 2.17
Furniture and fixtures
Gross Block 5.00 5.00 4.50
Depreciation @ 10% 0.50 0.45
5.00 4.50 4.05
Net Block 8.00 7.05 6.22

Current Assets 3.65 10.69

Cash and Bank balance 2.67 5.00
Preliminary /Pre Operative Expenses 0.50 0.40 0.30

Total 8.50 13.77 22.21

- - -

- - -
- - -
NOSTICS
HEET

3rd 4th 5th

22.16 38.10 56.55

- - -
17.94 20.45 22.29
2.00 2.00 2.00
38.10 56.55 76.84

(5.09) (10.67) (17.01)

0.26 0.27 0.27

33.27 46.14 60.10

2.17 1.84 1.57

0.33 0.28 0.23
1.84 1.57 1.33

4.05 3.65 3.28

0.41 0.36 0.33
3.65 3.28 2.95
5.49 4.85 4.28

19.72 29.33 39.23

7.86 11.86 16.59
0.20 0.10 -

33.27 46.14 60.10

- - -

- - -
- - -
 M/S DR PATH EXPERT DIAGNOSTICS
PROJECTED CASH FLOW STATEMENT

Particulars Base 1st 2nd 3rd 4th 5th

Year

A Cash Flows from Operating Activities

. Net Profit as per P&L Account - 10.95 14.71 17.94 20.45 22.29
. Depreciation - 0.45 0.38 0.33 0.28 0.23
. Interest on Term Loan - 0.62 0.29 (0.32) (1.02) (1.83)

. Increase/Decrease in Working Capital Loan #REF! #REF! #REF! #REF! #REF! #REF!
.'Preliminary Exp. Incurred/ Written off 0.10 0.10 0.10 0.10 0.10
. Change in Current Liabilities - - - - - -
. Changes in Current Assets #REF! (3.65) (7.04) (9.03) (9.61) (9.89)
. Taxes Paid during the year - - - - - -

Cash Flows from Operating Activities (A) #REF! #REF! #REF! #REF! #REF! #REF! 150.34

B Cash flows from Investing Activities (B) (3.00) - - - - -

C Cash flows from Financing Activities .

. Increase/Decrease in funds 0.50 2.00 2.00 2.00 2.00 2.00
. Interest on Term loan - (0.62) (0.29) 0.32 1.02 1.83 10.69
. Increase/Decrease in Term loan 8.00 (3.94) (4.27) (4.88) (5.58) (6.34) (0.82)
Cash flows from Financing Activities (C) 8.50 (2.56) (2.56) (2.56) (2.56) (2.51)

D Net Increase/ Decrease in Cash during the year

(A+B+C)=D #REF! #REF! #REF! #REF! #REF! #REF!
E Cash and Cash Equivalents at the year
Beginning (E) - - #REF! #REF! #REF! #REF! 1.64 0.41
F Cash and Cash Equivalents at the year End
(D+E) #REF! #REF! #REF! #REF! #REF! #REF!

- - - - - -
 Annexure I

Shop and Establishment

S.No Description Amount Amount in Lacs

1 Rented shop located at Munawarabad ,Srinagar Cost price will be Nil

Total - -

Annexure II

Furniture/Fixture

S.No Particulars Amount Amount in Lacs

2 Tables 40,000 0.40
3 Chairs / Sofa etc including CCTV 90,000 0.90
4 Luggage racks (14 racks@ Rs. 900) 25,000 0.25
5 curtains for doors & window 18,000 0.18
6 Telephone apparatus in rooms 15,000 0.15
7 Colour TV 42,000 0.42
-
230,000 2.30

Annexure III
Plant & Machinery/Equipments Qty Amount Amount in Lacs

A Plant & Equipments:

1 Heanatology Machine TRAnsasia H 360 1 723,000 7.23
2 Bio Chemistry Machine ERBA CHEM 7 1 550,000 5.50
3 Elisa reader 1 420,000 4.20 20.3
4 Elisa washer 1 340,000 3.40 22.1
5 Microscope 1 170,000 1.70
6 Incubater 1 180,000 1.80 265200
7 Centrifuge 1 190,000 1.90
2,573,000 25.73
GST @ 12% 310,000 3.10
TOTAL 2,883,000 28.83 - 308,760
Annexure IV

PRELIMINARY AND PREOPERATIVE EXPENSES

S.No Description Amount Amount in Lacs

1 Travelling 22,000 0.22
2 Printing , Stationery , Postage , Telephone and misc expenses etc 6,500 0.07
3 Insurance during implementation period 11,200 0.11
4 Startup Expenses 12,000 0.12
5 Miscellaneous Expenses 35,000 0.35
86,700 0.87
 M/S DR PATH EXPERT DIAGNOSTICS
Annexure VIII

Repayment Schedule/Interest Calculation

Long term borrowings 8.00 Lacs

Rate of interest 10.00%

Repayment schedule 5 years

Repayment installment 0.38

Year Opening Balance 0.1 @ Interest Repayment Closing balance

Ist Year

I 8.00 0.07 0.38 7.69

II 7.69 0.06 0.38 7.37
III 7.37 0.06 0.38 7.05
IV 7.05 0.06 0.38 6.73
V 6.73 0.06 0.38 6.41
VI 6.41 0.05 0.38 6.08
VII 6.08 0.05 0.38 5.75
VIII 5.75 0.05 0.38 5.42
IX 5.42 0.05 0.38 5.08
X 5.08 0.04 0.38 4.75
XI 4.75 0.04 0.38 4.41
XII 4.41 0.04 0.38 4.06
0.62 4.56
2nd Year
I 4.06 0.05 0.38 3.73
II 3.73 0.04 0.38 3.39
III 3.39 0.04 0.38 3.05
IV 3.05 0.03 0.38 2.70
V 2.70 0.03 0.38 2.35
VI 2.35 0.03 0.38 2.00
VII 2.00 0.02 0.38 1.64
VIII 1.64 0.02 0.38 1.28
IX 1.28 0.01 0.38 0.92
 X 0.92 0.01 0.38 0.55
XI 0.55 0.01 0.38 0.17
XII 0.17 0.00 0.38 -0.21
0.29 4.56
3rd Year
I -0.21 0.00 0.38 -0.59
II -0.59 -0.01 0.38 -0.98
III -0.98 -0.01 0.38 -1.37
IV -1.37 -0.02 0.38 -1.76
V -1.76 -0.02 0.38 -2.16
VI -2.16 -0.02 0.38 -2.57
VII -2.57 -0.03 0.38 -2.97
VIII -2.97 -0.03 0.38 -3.39
IX -3.39 -0.04 0.38 -3.81
X -3.81 -0.04 0.38 -4.23
XI -4.23 -0.05 0.38 -4.66
XII -4.66 -0.05 0.38 -5.09
-0.32 4.56
4th Year
I -5.09 -0.06 0.38 -5.53
II -5.53 -0.06 0.38 -5.97
III -5.97 -0.07 0.38 -6.42
IV -6.42 -0.07 0.38 -6.87
V -6.87 -0.08 0.38 -7.33
VI -7.33 -0.08 0.38 -7.79
VII -7.79 -0.09 0.38 -8.26
VIII -8.26 -0.09 0.38 -8.73
IX -8.73 -0.10 0.38 -9.21
X -9.21 -0.10 0.38 -9.69
XI -9.69 -0.11 0.38 -10.18
XII -10.18 -0.11 0.38 -10.67
-1.02 4.56
5th Year
I -10.67 -0.12 0.38 -11.17
II -11.17 -0.13 0.38 -11.68
III -11.68 -0.13 0.38 -12.19
IV -12.19 -0.14 0.38 -12.71
V -12.71 -0.14 0.38 -13.23
VI -13.23 -0.15 0.38 -13.76
VII -13.76 -0.15 0.38 -14.29
VIII -14.29 -0.16 0.38 -14.84
IX -14.84 -0.17 0.38 -15.38
X -15.38 -0.17 0.38 -15.94
XI -15.94 -0.18 0.38 -16.49
XII -16.49 -0.19 0.33 -17.01
-1.83 4.51
60 0.083333
 Annexure IX

STATEMENT OF REVENUE AT 100% CAPACITY UTILISATION

S.No Particulars Details Revenue

Rs. In Lacs

1 Blood Tests 40 Patients*Rs. 250/patient*300 days 30.00 3000000

2 Urine Tests 20 Patients*Rs. 100/patient*300 days 6.00

1500000
3 CSF 20 Patients*Rs. 150/patient*300 days 9.00 37.8 1666.67 900000

4 othet tests 17Patients*Rs. 100/patient*300 days 5.00 27 16.6667

TOTAL 50.00
510000
Assumptions for Revenue Generation at 100% Capacity utilistion
1 No of working days in a year =300 days.

Average No. Of Patients requiring different tests 40 patients for blood tests, 20 patients
for both urine & csf test sand 17 patients for other general tests and average revenue
thereof has been assumed to be Rs.250/patient for blood tests, 100/patient for urine
2 test,150/patient for csf & 100/day other tests
 Annexure X
CapacityUtilisation Chart

Amount in Lacs

Capacity
Year Utilisation Revenue Salary Utilities

Base Year 0% - - -

1st 50% 25.00 4.26 0.08

2nd 60% 30.00 4.69 0.09

-
3rd 70% 35.00 5.15 0.10
-
4th 80% 40.00 5.67 0.11
-
5th 90% 45.00 6.24 0.12 40.00

50.00
 Annexure XI

REQUIREMENT OF SALARY AND WAGES PER ANNUM

S.No Description Salary PM Rs Salary Per Amount in

Annum Rs Lacs Per
Annum

a) Works staff

1 Staff Supervisor

01 Receptionist 6000.00 72000.00 0.72

2 Working Staff
Technicians @ 2 persons 8000.00 192000.00 1.92
3 Administrative staff
Accountant cum cashier 7000 84000.00 0.84
01 Peon 4000 48000.00 0.48
01 sweepers 2500 30000.00 0.3

Total 27500 426000 4.26

Add benefits perks and fringes
@ 10 % 2750 42600.00 0.43

Total 30250 468600 4.686

Annexure XII

UTILITIES
S.No Particulars UTILITY PM Rs Amount in Lacs

Power : Power from P.D.D @ Rs

1 1.50/ Kw hr 5000 0.05
Fuel /Energy other than
2 Electricity 2000 0.02
3 Water 1000 0.01
Therefore total cost on
utilities 8000 0.08

Annexure XIII

REPAIRS AND MAINTAINCE PER ANNUM

Other Repairs &

Year Percentage P/M Fixed TOTAL
Assets Maintaince

1 0.02 3.00 5.00 8.00 0.16

2 0.02 3.00 5.00 8.00 0.16
3 0.03 3.00 5.00 8.00 0.24
4 0.03 3.00 5.00 8.00 0.24
5 0.04 3.00 5.00 8.00 0.32
 Annexure XIV

STATEMENT OF PAYBACK PERIOD

Rs. In Lacs

Project Cost 8.50

Preliminary
Expenses
YEAR Profit Depreciation W/Off Total Cumulative

CFAT

1 10.95 0.45 0.10 11.50 11.50

2 14.71 0.38 0.10 15.19 26.69

3 17.94 0.33 0.10 18.37 45.06 0.99

4 20.45 0.28 0.10 20.83 65.88

5 22.29 0.23 0.10 22.63 88.51

Payback Period 2 years

 Annexure XV

STATEMENT OF COMPUTATION OF DEBT SERVICE COVERAGE

Amount in Lacs

Sources of funds I II III IV V

Profit during the year 10.95 14.71 17.94 20.45 22.29

Depreciation 0.45 0.38 0.33 0.28 0.23

Interest on term Loan 0.62 0.29 -0.32 -1.02 -1.83

A 12.03 15.38 17.94 19.70 20.70

Application
Interest on term loan 0.62 0.29 (0.32) (1.02) (1.83)

Installment of term loan 3.94 4.27 4.88 5.58 6.34

B 4.56 4.56 4.56 4.56 4.51

2.64
2.64 3.37 3.94 4.32 4.59

Debt Service Coverage (A/B) 2.64:1 3.37:1 3.94:1 4.32:1 4.59:1

Average Debt Service Coverage 3.77 :1