DETAILED PROJECT REPORT

FOR:

SHRI MUDASIR RIYAZ

LOCATION:
KAWOOSA KHALISA NARBAL, BUDGAM KASHMIR

PROJECT ON:
SERVICE & TEXTILE(EMBROIDERY)
PROJECT COST:
5 LACS
Bank finance 4.75
Promoter Contribution 0.25
 PROJECT COST SUMMARY

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

2 Plant & Machinery 100,000.00 1.00

3 Pre-operative/Preliminary Expenses - -

4 Working Capital Requirement/Current asset 400,000.00 4.00

TOTAL 500,000.00 5.00

Means of Finance AMOUNT IN RS (in Lacs)

1 Promoters contribution @5% 25,000.00 0.25
2 Bank Finance @95% 475,000.00 4.75
term loan 0.95 Lac& Working Capital loan 3.80 Lacs
500,000.00 5.00
 PROJECTED BALANCE SHEET

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

Liabilities

Capital 0.25 0.25 0.25 0.25 0.25 0.25

Reserves & Surplus 0.00 1.27 2.94 4.80 6.83 9.35
Secured Loan 4.75 3.79 2.83 1.87 0.91 0.00
Current Liabilities 0.00 0.14 0.20 0.25 0.30 0.35

Total 5.00 5.45 6.22 7.17 8.29 9.95

Assets

Gross Block 1.00 1.00 0.85 0.70 0.55 0.40

Depreciation 0.00 0.15 0.15 0.15 0.15 0.15

Net Block 1.00 0.85 0.70 0.55 0.40 0.25

Current Assets Excluding 4.00 4.20 5.04 6.05 7.26 8.90

cash & bank balance
Pre-operative/Preliminary 0.00 0.00 0.00 0.00 0.00 0.00
Expenses

Cash and Bank balance 0.00 0.40 0.48 0.57 0.63 0.80

Total 5.00 5.45 6.22 7.17 8.29 9.95

0.00 0.00 0.00 0.00 0.00

 PROFITABILITY STATEMENT

Operating Years Amount : Rs. in Lacs

Particulars 1st 2nd 3rd 4th 5th

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

Sales Realization 6.00 7.20 8.40 9.60 10.80

Expenditure

Material & Recurring 1.25 1.50 1.75 2.00 2.25

Consumption
Salary & wages 2.16 2.38 2.61 2.87 3.16
Utilities 0.35 0.42 0.49 0.56 0.58
Repairs & Maintenance - 0.10 0.11 0.15 0.20
Misc. expenses 0.35 0.55 1.10 1.60 1.80

Total 4.11 4.94 6.06 7.18 7.99

Gross profit 1.89 2.26 2.34 2.42 2.81

Financial expenses
Depreciation (SLM) 0.15 0.15 0.15 0.15 0.15
Preliminary expenses written- - - - - -
off
Interest on Loan 0.48 0.43 0.34 0.24 0.14
Total 0.63 0.58 0.49 0.39 0.29

Profit before tax 1.27 1.68 1.86 2.03 2.52

Taxation

Profit after tax 1.27 1.68 1.86 2.03 2.52

Amount Transferred to
Balance sheet
Net Profit Ratio (NP Ratio) 0.21 0.23 0.22 0.21 0.23

Return On Investment (ROI) 25.34 33.51 19.57 21.36 26.51

 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 - 1.27 1.68 1.86 2.03 2.52
. Depreciation - 0.15 0.15 0.15 0.15 0.15
. Interest on bank finance - 0.48 0.43 0.34 0.24 0.14
. Changes in Current Liabilities - 0.14 0.06 0.05 0.05 0.05
. Changes in Current Assets (4.00) (0.20) (0.84) (1.01) (1.21) (1.64)
Pre-operative Expenses written off - - - - - -
Increase/Decrease in Working Capital
Loan - - - - - -
Provision For Taxation - - - - - -
. Taxes Paid during the year - - - - - -

Cash Flows from Operating Activities

(A) (4.00) 1.83 1.48 1.39 1.26 1.22

B Cash flows from Investing Activities (B) (1.00) - - - - -

C Cash flows from Financing Activities

.
Drawings
. Increase/Decrease in shareholders funds
0.25 - - - - -
interest on term loan - (0.48) (0.43) (0.34) (0.24) (0.14)
. Increase/Decrease in loan 4.75 (0.96) (0.97) (0.96) (0.96) (0.91)

Cash flows from Financing Activities

(C) 5.00 (1.44) (1.40) (1.30) (1.20) (1.05)

D Net Increase/ Decrease in Cash during

the year (A+B+C)=D - 0.40 0.08 0.09 0.06 0.17
E Cash and Cash Equivalents at the year
Beginning (E) - - 0.40 0.48 0.57 0.63
F Cash and Cash Equivalents at the year
End (D+E) - 0.40 0.48 0.57 0.63 0.80

0.40 0.48 0.57 0.63 0.80 ###

(0.00) - 0.00 0.00 (0.00)

 Annexure i

REQUIREMENT OF Current Assets/ working capital

Amount
S.No Description Amount
in Lacs

1 Regular usable stock & Receivables 400,000 4.00

Total 400,000 4.00

Annexure II

Amount
Plant & Machinery/Equipments Amount in Lacs

A Plant & Equipments:

1 locker 42,000 0.42
2 Washing Machine 35,000 0.35
3 Hand Held Tools 19,000 0.19
5 Cutting Tools, Moulds & Other Usable Tools 4,000 0.04
Total 100,000 1.00
 REPAYMENT SCHEDULE
(Rs in lacs)
MONTH YEAR 0 1 2 3 4 5
Month 1 Opening balance 4.75 4.75 3.79 2.83 1.87 0.91
Repayment 0.00 0.08 0.08 0.08 0.08 0.08
Interest @10% 0.04 0.04 0.03 0.02 0.02 0.01
Closing balance 4.75 4.67 3.71 2.75 1.79 0.83
2 Opening balance 4.75 4.67 3.71 2.75 1.79 0.83
Repayment 0.00 0.08 0.08 0.08 0.08 0.08
Interest @10% 0.04 0.04 0.03 0.02 0.01 0.01
Closing balance 4.75 4.59 3.63 2.67 1.71 0.75

3 Opening balance 4.75 4.59 3.63 2.67 1.71 0.75

Repayment 0.00 0.08 0.08 0.08 0.08 0.08
Interest @10% 0.04 0.04 0.03 0.02 0.01 0.01
Closing balance 4.75 4.51 3.55 2.59 1.63 0.67

4 Opening balance 4.75 4.51 3.55 2.59 1.63 0.67

Repayment 0.00 0.08 0.08 0.08 0.08 0.08
Interest @10% 0.04 0.04 0.03 0.02 0.01 0.01
Closing balance 4.75 4.43 3.47 2.51 1.55 0.59

5 Opening balance 4.75 4.43 3.47 2.51 1.55 0.59

Repayment 0.00 0.08 0.08 0.08 0.08 0.08
Interest @10% 0.04 0.04 0.03 0.02 0.01 0.00
Closing balance 4.75 4.35 3.39 2.43 1.47 0.51

6 Opening balance 4.75 4.35 3.39 2.43 1.47 0.51

Repayment 0.00 0.08 0.08 0.08 0.08 0.08
Interest @10% 0.04 0.04 0.03 0.02 0.01 0.00
Closing balance 4.75 4.27 3.31 2.35 1.39 0.43

7 Opening balance 4.75 4.27 3.31 2.35 1.39 0.43

Repayment 0.00 0.08 0.08 0.08 0.08 0.08
 Interest @10% 0.04 0.04 0.03 0.02 0.01 0.00
Closing balance 4.75 4.19 3.23 2.27 1.31 0.35

8 Opening balance 4.75 4.19 3.23 2.27 1.31 0.35

Repayment 0.00 0.08 0.08 0.08 0.08 0.08
Interest @10% 0.04 0.03 0.03 0.02 0.01 0.00
Closing balance 4.75 4.11 3.15 2.19 1.23 0.27

9 Opening balance 4.75 4.11 3.15 2.19 1.23 0.27

Repayment 0.00 0.08 0.08 0.08 0.08 0.08
Interest @10% 0.04 0.03 0.03 0.02 0.01 0.00
Closing balance 4.75 4.03 3.07 2.11 1.15 0.19

10 Opening balance 4.75 4.03 3.07 2.11 1.15 0.19

Repayment 0.00 0.08 0.08 0.08 0.08 0.01
Interest @10% 0.04 0.03 0.03 0.02 0.01 0.00
Closing balance 4.75 3.95 2.99 2.03 1.07 0.18

11 Opening balance 4.75 3.95 2.99 2.03 1.07 0.18

Repayment 0.00 0.08 0.08 0.08 0.08 0.09
Interest @10% 0.04 0.03 0.02 0.02 0.01 0.00
Closing balance 4.75 3.87 2.91 1.95 0.99 0.09

12 Opening balance 4.75 3.87 2.91 1.95 0.99 0.09

Repayment 0.00 0.08 0.08 0.08 0.08 0.09
Interest @10% 0.04 0.03 0.02 0.02 0.01 0.00
Closing balance 4.75 3.79 2.83 1.87 0.91 0.00

0.48 0.43 0.34 0.24 0.14 0.05

 Annexure V

DEPRECIATION CALCULATION

Amount in Lacs

PARTICULARS P&M TOTAL

Cost Price 100,000.00 1.00

Total 100,000.00 1.00

Rate of Depreciation 15%

Amount of depreciation 15000.00 15,000.00

Total depreciation Per Annum 15,000.00

 Annexure VIII

REQUIREMENT OF SALARY AND WAGES PER ANNUM

S.No Description Salary PM Salary PA Rs Amount in Lacs

Rs Per Annum
a) Works staff

### 1 Skilled Labour 12,000.00 144,000.00 1.44

2 Semi Skilled Labour 6,000.00 72,000.00 0.72

Total 18,000.00 216,000.00 2.16

Annexure IX

UTILITIES
UTILITY UTILITY PA
S.No Particulars Amount in Lacs
PM Rs Rs

1 Power & fuel 1,000.00 12,000.00 0.12

2 Fuel /Energy other than Electricity 1,500.00 18,000.00 0.18

3 Water 400.00 4,800.00 0.05

Therefore total cost on utilities 2,900.00 34,800.00 0.35

 Annexure VI

STATEMENT OF REVENUE AT 100% CAPACITY UTILISATION

S.No Particulars Details Revenue

Rs. In Lacs

1 Sales 1,200,000.00

1,200,000.00

Assumptions for Revenue Generation at 100% Capacity utilistion

1 No of working days in a year =220 days.

Annexure VII

STATEMENT OF RAW MATERIAL CONSUMPTION & Recurring Consumables AT 100% CAPACITY UTILISATION

S.No Particulars Details RM Cost

Rs. In Lacs

1 Raw material & Other Consumables 2.50

2.50
 Annexure VIII

CapacityUtilisation Chart

Amount in Lacs

Material &
Capacity recurring
Year Utilisation Revenue Consumption Salary Utilities

Base Year 0% - - - -

1st 50% 600,000.00 1.25 2.16 0.35

2nd 60% 720,000.00 1.50 2.38 0.42

3rd 70% 840,000.00 1.75 2.61 0.49

4th 80% 960,000.00 2.00 2.87 0.56

5th 90% 1,080,000.00 2.25 3.16 0.58