Dragonese Detergents Business Plan Model Based Booklet

For Private Partnership
THE BUSINESS PLAN for

Dragonese Detergents
"Capitalizing on essentiality and sustainability"
Submitted by:
The Promoters,
Dragonese Detergents,
Olakha, Thimphu Thromde, Thimphu
Contact No.00975 – _ _ _ _ _ _ _ _ / _ _ _ _ _ _ _ _
E-mail ID: _ _ _ _ _ _ _ _ @gmail.com
Table of Contents
SL. NO. TITLE PAGE
1 Executive Summary 1
1) Introduction 1
2) The Company 1
3) The Products and Services 1
4) The Market 2
5) Financial Considerations 2
Chart: Highlights 3
6) Objectives 3
7) Mission 4
8) Keys to Success 4
9) Future Scope 4
2 Company Summary 4
3 Company Ownership 5
4 Products and Services 5
5 Overview of Startup 6
Table: Overview of Startup Expenses 6
Chart: Startup Budgeting Scenario 7
6 Capital Expenditure 7
Table: Capital Expenditure and Depreciation Schedule 8
7 Business Implementation schedule 10
8 Raw Materials 10
9 Management Summary 10
10 Personnel Plan 11
Table: Personnel Plan 11
11 Management Structure for Dragonese Detergents 11
12 Remuneration Plan 12
13 Market Analysis Summary 12
14 Market Scenario 12
Table: Market Analysis 12
Chart: Market Analysis (Pie) 13
15 Industry Analysis 13
16 Competition and Buying Patterns 13
17 Competitive Edge 14
18 Marketing Strategy 14
19 Sales Strategy 14
20 Sales Forecast 15
Table: Forecast of Direct Sales 16
Table: Forecast of Direct Cost of Sales 17
Chart: Sales Yearly 19
22 Important Assumptions 19
23 SWOT Analysis 19
24 Break-Even Analysis 20
Table: Break-Even Analysis 20
Chart: Break-Even Analysis 21
Table: Investment Scenario 21
25 Layout of Dragonese Detergents 21
26 Waste Management for Dragonese Detergents 21
27 Amenities Scenario for Dragonese Detergents 22
28 The Machinery Requirement for Dragonese Detergents 22
29 Company Ratios 31
Table: Ratio Analysis 33
30 Financial Analysis 35
Table: Forecast of Direct Sales 36
Table: Forecast of Direct Cost of Sales 37
Table: Personnel 38
Table: General Assumptions 39
Table: Submitted Budget 39
Table: Profit and Loss 41
Table: Cash Flow 43
Table: Balance Sheet 45
Table: Loan Repayment Schedule 47
31 Project at a Glance 50
1. Executive Summary
1) Introduction
Dragonese Detergents is a business dealing in all types of detergent powder in the lines of
commercial production. Dragonese Detergents is driven by the objective of capitalizing on
resources abundant in our country. Raw materials available in our country are exported
to third countries in crude form but it is imported to our country in finished form. In this
sense, we are impacted double fold. Firstly, we have failed to capitalize on our own
natural resources. Secondly, we are burdened economically owing to finished products of
fancied prices imposed on us through importation. This is the foremost objective
Dragonese Detergents shall strive to meet through perseverance.
Dragonese Detergents shall strive to fulfill not only the objective of vast economic
importance, Dragonese Detergents shall pursue a common purpose of combating
undeterred monopolistic trends in the detergent sector.
The impacts of socio-economic imbalances have hit much across weaker sections of the
society in economic terms. It has called for certain measures of welfare economy, which
Dragonese Detergents shall adopt in the form of price modulation in the detergent
sector, which otherwise have been turned a blind eye. Thereby the consumer societies
shall share the benefits of welfare pricing.
2) The Company
Dragonese Detergents was established as a partnership business by the partners whose

bio is provided in the Annexure I. Dragonese Detergents is located at Dumdum, Samtse,
Bhutan. The promoters have opened their way forward to potential partnership to
achieve their common objectives.
The titles of manpower of the company include the Board of Management, the General
Manager, the Accounts Officer, the Marketing Officer, the Production Team, the Loading
Team, the Security Guard and the Drivers. Altogether Dragonese Detergents will operate
with 14 personnel in total excluding the Members of the Board of Management.
The company will have its manufacturing campus, warehouse and storefront at the prime
spot of industrial estate, Dumdum, Samtse, Bhutan.
Page 1 of 61
3) Products and Services
Dragonese Detergents will incept with specialization in manufacturing of Dragonese

Detergent Powder of 25 gm, 50 gm, 100 gm, 500 gm, 1 kg, 5 kg, and 10 kg packages.
Certainly the products of Dragonese Detergents will undergo diversification in the future
depending on the nature of demand in the market.
4) The Market
The market for Dragonese Detergent Powder shall be constituted of the whole kingdom
of Bhutan, the entire northern rim of Indian Sub-Continent, and Nepal.
5) Financial Considerations
By the end of the tenth year, the total value of Dragonese Detergents is projected to
stand at Nu. 123,732,707/- (One Hundred Twenty Three Million Seven Hundred Thirty
Two Thousand Seven Hundred and Seven Ngultrum).
The total value of Dragonese Detergents as on inception is Nu. 29,470,087.00/- (Twenty

Nine Million Four Hundred Seventy Thousand and Eighty Seven Ngultrum). The
promoter's equity of 25 % is equal to a value of Nu. 7,367,521.75/- (Seven Million Three
Hundred Sixty Seven Thousand Five Hundred and Twenty One Point Seven Five Ngultrum)
and the remaining value of 75 % equal to Nu. 22,102,565.25/- (Twenty Two Million One
Hundred Two Thousand Five Hundred and Sixty Five Point Two Five Ngultrum) is sought
as a finance from partnership. Therefore, the Debt Equity Ratio of Dragonese Detergents
is 75 % to 25 %.
The fund shall serve as a resource for establishing as well as operating Dragonese
Detergents as a medium scale business. Hence, both the capital expenditure and working
capital shall be sourced from the given resource.
The projected payback period is 10 years as an aspect of the business plan but it might be
earlier as the scope of the business justifies.
Page 2 of 61
Chart: Highlights
45,000,000
40,000,000
35,000,000
30,000,000
25,000,000
Gross Revenue
20,000,000 Gross Margin
Net Income
15,000,000
10,000,000
5,000,000
-
Year Year Year Year Year Year Year Year Year Year
1 2 3 4 5 6 7 8 9 10
6) Objectives
Dragonese Detergents will strive to attain the following objectives governing the
manufacturing and sale of detergent powder, and such services in the given sector or
industry.
i) Capitalize on resources abundant in our country.
ii) Avert the economic burdens imposed through importation of finished products
produced from raw materials exported from our country and priced fancifully by
the external manufacturers and suppliers.
iii) Strive to serve as a deterrence to monopolistic trends in the detergent sector or
industry both in terms of products and services;
iv) Contribute to equitable socio-economic development in the country;
v) Introduce a system of welfare economy prioritizing the economically weaker
sections of the society as the beneficiaries of intangible measures taken through
piecemeal approaches in the market of detergent sector or industry;
vi) Contribute to reduction of unemployment incidence in the country;
vii) Promote the culture of fair pricing as an expression of corporate social
responsibility (CSR); and
viii) Contribute to overall socio-economic development of the country as a stride
towards attaining Gross National Happiness (GNH) as the development philosophy
of the nation.
Page 3 of 61
7) Mission
The mission of Dragonese Detergents is to avert the economic burdens imposed by

external manufacturers or suppliers and modulate prices in the detergent sector or
industry to benefit the consumer society at large. Ultimately contribute to socio-
economic development of the country.
8) Keys to Success
Dragonese Detergents shall maintain sufficient sustainability in terms of both products

and services.
In terms of quality following issues shall be taken care of:

• Ensure that products marketed and services provided are up to permissible grade,
quality and standards;
• Execute effective pricing as the special regulator of both commerce and economy of
the company; and
• Diversify performance in order to function more than an entity of commercial nature.
As the core approaches of the company following issues shall be taken care of:
• Popularize through media, billboards, and other advertising;
• We must establish a promising cost control and incentives system;
• Expend a significant amount on Research & Development (R&D) in order to
constantly be able to offer better and greater products and services; and
• Focus on core values of the company.
9) Future Scope
Apart from putting a grip on the cores of business, Dragonese Detergents can expand in
future through diversification of products like embarking on varied products of detergent
cakes and liquid detergent, which are the commodities of basic nature.
2. Company Summary
Undeniable for Dragonese Detergents is its future scope. All partners of Dragonese Detergents
are passionate industrialists, the brainchild of whom are expressed as variedly pronounced
objectives of the company. Dragonese Detergents has embarked on a journey to a terminal of
ultimate prospects amidst echoes of paradigm shift.
Page 4 of 61
Name of the Business Dragonese Detergents
Ownership Type Partnership
Nature of the Business Manufacturer of detergent powder
Location of the Business Dumdum, Samtse, Bhutan
Promoter/s Partners
No of Employee 14 (Fourteen)
Total Project Cost Nu. 29,470,087.00/-
Term Loan (75%) Nu. 22,102,565.25/- (Based on working capital for twelve months)
Equity (25%) Nu. 7,367,521.75/-
3. Company Ownership
Dragonese Detergents is a partnership business. Dragonese Detergents will perform according

to set standards and Dragonese Detergents as an commercial organization will be managed
professionally with 14 manpower.
4. Products and Services
Dragonese Detergents will engage in commercial production, marketing and supply of

detergent powder through open competition and tendering. The assorted packages of
Dragonese Detergent Powder will be available as packets weighing 25 gm, 50 gm, 100 gm, 500
gm, 1 kg, 5 kg, and 10 kg.
Certainly the products of Dragonese Detergents will undergo diversification in the future
depending on the nature of demand in the market.
5. Overview of Startup
Our initial expenses required for establishing Dragonese Detergents as a medium scale
business come to a total of Nu. 29,470,087.00/- (Twenty Nine Million Four Hundred Seventy
Thousand and Eighty Seven Ngultrum), which are largely single time fees associated with
building the infrastructure, functional standardization, acquisition of supplies, manufacturing,
marketing and providing the products and services. These costs have to be financed up to 25
% by the promoters or proprietors' equity and the remaining 75 % will be acquired through
partnership.
Page 5 of 61
Table: Overview of Startup Expenses
EXPENDITURE SCHEDULE FOR LOAN

Expenditure Schedule Value in Nu.
Capital Expenditure 10,113,170
Cost of Goods (Annual Total) 11,466,000
Operating Expenses/Working Capital (Annual Total) 1,972,729.25
Total Startup Expenses 23,551,899
Total Investment
Equity 25% 7,367,521.75
Debt 75% 22,102,565.25
Total Investment 29,470,087.00
GENERIC OR ACTUAL EXPENDITURE SCHEDULE

Expenditure Schedule Value in Nu.
Capital Expenditure 10,113,170.00
Cost of Goods (Annual Total) 11,466,000.00
Operating Expenses/Working Capital (For 12 7,890,917.00
Months)
Total Startup Expenses 29,470,087.00
Total Investment
Equity 25% 7,367,521.75
Debt 75% 22,102,565.25
Total Investment 29,470,087.00
Chart: Startup Budgeting Scenario
Start Up
40,000,000
35,000,000
30,000,000
25,000,000
Value in Nu.
20,000,000
15,000,000
10,000,000
5,000,000
-
Expenses Assets Investment Loans
Page 6 of 61
6. Capital Expenditure
The following table shows the capital expenditure and depreciation schedule for Dragonese
Detergents.
Page 7 of 61
Table: Capital Expenditure and Depreciation Schedule
Particulars of Useful Depreciation Schedule (Straight line Method)

Capital Unit Cost in Nu. Life
Expenditure (years) Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10
1 Sunrise Mild 1 22,500 10 2,250 2,250 2,250 2,250 2,250 2,250 2,250 2,250 2,250 2,250
Steel 1000 Kg
Heavy Duty
Platform
Scales
2 Mechanical 10 3,000 10 300 300 300 300 300 300 300 300 300 300
Gloves
3 Trolley 3 22,950 10 2,295 2,295 2,295 2,295 2,295 2,295 2,295 2,295 2,295 2,295
4 Godrej Diesel 1 890,000 10 89,000 89,000 89,000 89,000 89,000 89,000 89,000 89,000 89,000 89,000
Forklift Truck,
For
Warehouse,
Side Loader
5 T.7 Ultra DCR 1 1,740,000 10 174,000 174,000 174,000 174,000 174,000 174,000 174,000 174,000 174,000 174,000
45 WB CBC
100 BS 6 TATA
Truck
6 Detergent 1 3,000,000 10 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000
Powder Plant,
Capacity: 200
To 5000 Kg/Hr
7 Detergent 1 450,000 10 45,000 45,000 45,000 45,000 45,000 45,000 45,000 45,000 45,000 45,000
Powder
Packing
Machine
8 Fire 2 15,800 10 1,580 1,580 1,580 1,580 1,580 1,580 1,580 1,580 1,580 1,580
Page 8 of 61
Extinguisher
9 Double Cabin 1 750,000 10 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000
4-Wheel Drive
Mahindra
Bolero
10 Table 2 44,000 10 4,400 4,400 4,400 4,400 4,400 4,400 4,400 4,400 4,400 4,400
11 Chairs 7 24,500 10 2,450 2,450 2,450 2,450 2,450 2,450 2,450 2,450 2,450 2,450
12 Computer 2 45,000 10 4,500 4,500 4,500 4,500 4,500 4,500 4,500 4,500 4,500 4,500
Desktop
13 Printer-cum- 1 54,870 10 5,487 5,487 5,487 5,487 5,487 5,487 5,487 5,487 5,487 5,487
photocopy
Machine
14 CCTV 1 25,000 10 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500
Surveillance
System
15 File Rack 2 14,000 10 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400
16 Calculator 2 1,000 10 100 100 100 100 100 100 100 100 100 100
17 Punching 2 300 10 30 30 30 30 30 30 30 30 30 30
Machine
18 Stainless Steel 25 5,250 10 525 525 525 525 525 525 525 525 525 525
Polypropylene
A4 2D Ring
Binder ( 25mm
ring), 252
Grams, 1.2mm
19 Telephone 2 5,000 10 500 500 500 500 500 500 500 500 500 500
20 Campus 1 3,000,000 10 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000
Development
Total Capital 10,113,170 1,011,317 1,011,317 1,011,317 1,011,317 1,011,317 1,011,317 1,011,317 1,011,317 1,011,317 1,011,317
Expenditure
Page 9 of 61
7. Business Implementation Schedule
The implementation schedule for Dragonese Detergents is plotted as given in the following
timeline.
Project Project
Start date End date
Name Duration
DRAGONESE
185 9-Jan-23 13-Jul-23
DETERGENTS
Task Task Duration Start End 24-Oct- 29-Jan- 15- 29-Apr- 13-Jun-
ID Description (Days) Date Date 22 23 Mar-23 23 23
1 Project OR 20 9-Jan-23 29-Jan-
Loan/Fund 23
Approval
2 Campus 45 29-Jan- 15- X
Development 23 Mar-23
3 Procurement 45 15-Mar- 29-Apr- X

of Machinery 23 23
and
Installation
4 Procurement 45 29-Apr- 13-Jun- X
of Raw 23 23
Materials
and Pilot
Production
5 Commence 30 13-Jun- 13-Jul- X
Marketing 23 23
8. Raw Materials
The raw materials requirement for Dragonese Detergents specializing in the production of
detergent powder is provided hereunder. It is the picture of annual requirement expressed in
percentages.
TOTAL
SL. Average Percentage
RAW MATERIAL UNIT SUPPLIES/ YEAR 1
NO. Price Content
SERVICES
1 LABSA (Linear Kg 84 25,935 2,178,540 19%
Alkyl Benzene
Sulphonic Acid)
Page 10 of 61
2 Soda Ash (light) Kg 21 163,800 3,439,800 30%
3 Zeolite Kg 10 91,728 917,280 8%
4 Sodium Silicate Kg 145 1,582 229,320 2%
5 Sodium Sulphate Kg 6 95,550 573,300 5%
6 Sodium Chloride Kg 6 133,770 802,620 7%
(White
Detergent Salt)
7 Dolomite Kg 6 76,440 458,640 4%
Powder For
Detergent
Powder
8 Tinopal CBSX Kg 1,650 69 114,660 1%
9 Hydrocarbon Lt 50 4,586 229,320 2%
Benzene
10 1-Decanol Kg 425 540 229,320 2%
C10H22O
11 Protease Enzyme Kg 600 191 114,660 1%
Powder
12 Detergent Kg 500 229 114,660 1%
Powder
Fragrance
13 Technical Grade Kg 150 764 114,660 1%
Powder Silicone
Based Antifoam
14 Granules Kg 7 16,380 114,660 1%
Detergent Color
Speckles
15 Sodium Lauryl Kg 504 683 343,980 3%
Ether Sulphate
Powder (SLES
Granules)
16 Minors Kg 505 2,952 1,490,580 13%
TOTAL 11,466,000 100%
9. Management Summary
As stated earlier, Dragonese Detergents was established as a medium scale partnership

business. The titles of manpower of the company include the Board of Management, the
General Manager, the Accounts Officer, the Marketing Officer, the Production Team, the
Loading Team, the Security Guard and the Drivers. Altogether Dragonese Detergents will
operate with 14 personnel in total excluding the Members of the Board of Management.
Page 11 of 61
Dragonese Detergents will function with its formal structure and system based on
advancement and automation. The administrative and managerial functions covering both
business cores and professional aspects shall be performed in line with the universal
standards. The performance of Dragonese Detergents will also exhibit a drift from
conventional trends of commerce to broad based roles of economic and national significance.
The firm will seek as much consultations as possible to streamline the aspects of all courses of
business as it was envisioned prior to any future actions.
10. Personnel Plan
The organizational setup of Dragonese Detergents will be composed of the apex position of
decision-making held by the Partners or Members of Board of Management, the General
Manager, the Accounts Officer, the Marketing Officer, the Production Team, the Loading
Team, the Security Guard and the Drivers. Altogether Dragonese Detergents will operate with
14 personnel in total excluding the Members of the Board of Management.
Table: Personnel Plan

MONTHLY
PERSONNEL TITLE ANNUAL SALARY
SALARY
Chief Executive - -
Officers/Board of Directors
General Manager 45,000 540,000
Accounts Officer 17,000 204,000
Marketing Officer 15,000 180,000
Production Team (6) 60,100 721,200
Loading Team (2) 20,000 240,000
Security Guard 10,000 120,000
Driver (2) 24,000 288,000
Total 191,100 2,293,200
Page 12 of 61
11. Management Structure for Dragonese Detergents
12. Remuneration Plan
Dragonese Detergents will function with more inclination to welfare of the employees.
salary compounded by a proportionate contribution from the employer;

2) A lump sum health contribution of Nu.300 (Three Hundred Ngultrum) a month from an
employee's monthly salary with equal reward from the employer;
e
v
i
r
D
Striving to heal the stigma of serving in the private organizations in the country to be not
promising from the viewpoint of job seekers in general, Dragonese Detergents would
administer the employment system featuring the following reward titles.
1) Securing a provident fund (PF) equal to 10 % (ten percent) of an employee's monthly
3) Performance incentive equal to 20 % (twenty percent) of an employee's monthly salary in

a year from the employer;
4) Annual increment of salaries;
5) On the job training and skills developments; and
6) Special benefits as welfare measures.
13. Market Analysis Summary
The market for Dragonese Detergent Powder shall be constituted of the whole kingdom of
Bhutan, the entire northern rim of Indian Sub-Continent, and Nepal.
Page 13 of 61
14. Market Scenario
Dragonese Detergents will have sufficient competitive edges in the market as the business
shall make its objective penetration into the market with products and services providing
optimal economy of time and money to the consumers at large, which will also bestow on
Dragonese Detergents enough potential to capture a good share of market, the territory of
which shall stretch right from the whole kingdom of Bhutan to whole northern rim of Indian
Sub-Continent and Nepal.
Table: Market Analysis

Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10
New 130000 131000 132000 133000 134000 135000 136000 137000 138000 139000
Customers
Growth in % 1 1 1 1 1 1 1 1 1 1
Chart: Market Analysis (Pie)
New Customers
Year 1
130000
Year 2
139000 Year 3
Year 4
138000 131000
Year 5
132000 Year 6
137000
Year 7
136000 133000 Year 8
Year 9
135000 Year 10
134000
15. Industry Analysis
The detergent sector or industry in our country makes one of the highly performing
commodity class. Moreover, industrial or commercial production of detergent is not a popular
or common economic phenomenon in our country, the reality which bestows on Dragonese
Detergent sufficient economic merits. Therefore, it is an unarguable opportunity on the part
of Dragonese Detergent to embark on manufacturing of detergent powder.
Page 14 of 61
16. Competition and Buying Patterns
Dragonese Detergents shall face no hurdles in the market as welfare pricing is our main
weapon for making our penetrations as far and wide as possible. This most influential factor
shaping the competition in the market, which are essentially the prices, will be regulated
effectively. Our customer preference will be created by the concept of welfare pricing, which
is aimed at yielding immense economies of scale and helping the customers gain a reasonable
level of satisfaction from the market they have accessed for justifiable consumption. Hence,
the stability for Dragonese Detergents in an arena of open competition will not be a much
serious concern.
17. Competitive Edge
In order to shape vast competitive edges in the market, Dragonese Detergents will primarily
focus on welfare pricing to not let the customers feel like the victims of robbery in the broad
day light. Customer satisfaction will be the main focus of Dragonese Detergents and this
priority shall be met through instrumentation of welfare pricing, which shall anyhow or by any
means have the customers redeemed from submitting to undeterred monopolistic pricing.
Ensuring that the products of guaranteed economy in terms of time, standard, quality and
prices, are delivered and equally uncompromised services are provided to our customers, will
have given enough foundation to unmatched competitive edges to Dragonese Detergents.
18. Marketing Strategy
Dragonese Detergents will not at all fail to observe the areas of marketing and advertising as
the most critical elements of success. Like all other business entities, Dragonese Detergents
will focus and cater indiscriminately to all customers and this practice shall prevail above all
the cores of organizational ethics for Dragonese Detergents as a business dedicated to welfare
economy.
Besides, the measures of popularization for Dragonese Detergents will be adopted in the form
of audio-visual advertisements, introduction in the newspapers, distribution of company
brochures and using effective billboards or signs indicating the campus of business both as a
manufacturing base, warehouse and storefront.
Prominent of all will be the internet marketing on our website through which any customer
can access Dragonese Detergents at their own convenience and will. Many of the initial
Page 15 of 61
customers will be drawn to the unique nature of storefront or showroom of Dragonese
Detergents.
Dragonese Detergents will have the system of cost saving enabled solely for the welfare of
customers. The approaches of marketing will not confine only to these measures as the firm
expects to invest a great deal of its available cash and revenues in marketing efforts.
19. Sales Strategy
Dragonese Detergents will optimally administer its sales in the detergent sector or industry.
Our storefront or showrooms will display detergent powder packages of various weights.
Apart from these strategies of sales, Dragonese Detergents will embark on advantageous offer
systems, which will yield more pluses on the part of customers through modular inventory
systems of keeping them informed in terms of our products which is a basic commodity. A
matrix of alternatives for availing the products at their own convenience and many such top
ups shall be implemented to attract as many customers as possible.
Likewise, we will have gained the confidence of customers through our critical measures of
ensuring top customer services. We will be using industry data on inventory for other such
markets or company chains to assist us.
Dragonese Detergents will be built with automated and computerized systems of sales and
marketing as an advanced aspect of the setup. In addition to efficient instant marketing and
sales services, our delivery services will be extended in an innovative manner. We will be
prompt enough to take the comments of all scales and natures for rectifying our shortcomings
in the best interest of customers.
20. Sales Forecast
Dragonese Detergents has based the overall sales on a 20 % mark-up and accordingly the sales
for years one, two, and three are projected respectively as Nu. 39,000,000; Nu. 39,300,000;
and Nu.39,600,000. So do the sales for the subsequent years follow. This gives us a lowest
average of 1 % increase from year to year. This may seem very low, but considering the level
of initial sales and the growth possibilities, management actually considers this to be a
rational forecast.
With an average value of Nu.300 (Three Hundred Ngultrum) per order taken as the purchase
amount conforming to industry averages, these sales figures are based on the conglomerate
Page 16 of 61
of all customers projected to affiliate to Dragonese Detergents and the target profit margin
was defined as an average net profit of all merchandise.
Page 17 of 61
Table: Forecast of Direct Sales
PRODUCTS YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR 6 YEAR 7 YEAR 8 YEAR 9 YEAR 10
1 Dragonese 6,630,000 6,681,000 6,732,000 6,783,000 6,834,000 6,885,000 6,936,000 6,987,000 7,038,000 7,089,000
Detergent
Powder 25 gm
2 Dragonese 4,680,000 4,716,000 4,752,000 4,788,000 4,824,000 4,860,000 4,896,000 4,932,000 4,968,000 5,004,000
Detergent
Powder 50 gm
3 Dragonese 8,190,000 8,253,000 8,316,000 8,379,000 8,442,000 8,505,000 8,568,000 8,631,000 8,694,000 8,757,000
Detergent
Powder 100 gm
4 Dragonese 5,850,000 5,895,000 5,940,000 5,985,000 6,030,000 6,075,000 6,120,000 6,165,000 6,210,000 6,255,000
Detergent
Powder 500 gm
5 Dragonese 8,970,000 9,039,000 9,108,000 9,177,000 9,246,000 9,315,000 9,384,000 9,453,000 9,522,000 9,591,000
Detergent
Powder 1 kg
6 Dragonese 2,730,000 2,751,000 2,772,000 2,793,000 2,814,000 2,835,000 2,856,000 2,877,000 2,898,000 2,919,000
Detergent
Powder 5 kg
7 Dragonese 1,950,000 1,965,000 1,980,000 1,995,000 2,010,000 2,025,000 2,040,000 2,055,000 2,070,000 2,085,000
Detergent
Powder 10 kg
TOTAL SALES 39,000,000 39,300,000 39,600,000 39,900,000 40,200,000 40,500,000 40,800,000 41,100,000 41,400,000 41,700,000
Table: Forecast of Direct Cost of Sales
Page 18 of 61
1 Dragonese 1,949,220 1,964,214 1,979,208 1,994,202 2,009,196 2,024,190 2,039,184 2,054,178 2,069,172 2,084,166
Detergent
Powder 25 gm
2 Dragonese 1,375,920 1,386,504 1,397,088 1,407,672 1,418,256 1,428,840 1,439,424 1,450,008 1,460,592 1,471,176
Detergent
Powder 50 gm
3 Dragonese 2,407,860 2,426,382 2,444,904 2,463,426 2,481,948 2,500,470 2,518,992 2,537,514 2,556,036 2,574,558
Detergent
Powder 100 gm
4 Dragonese 1,719,900 1,733,130 1,746,360 1,759,590 1,772,820 1,786,050 1,799,280 1,812,510 1,825,740 1,838,970
Detergent
Powder 500 gm
5 Dragonese 2,637,180 2,657,466 2,677,752 2,698,038 2,718,324 2,738,610 2,758,896 2,779,182 2,799,468 2,819,754
Detergent
Powder 1 kg
6 Dragonese 802,620 808,794 814,968 821,142 827,316 833,490 839,664 845,838 852,012 858,186
Detergent
Powder 5 kg
7 Dragonese 573,300 577,710 582,120 586,530 590,940 595,350 599,760 604,170 608,580 612,990
Detergent
Powder 10 kg
TOTAL SALES 11,466,000 11,554,200 11,642,400 11,730,600 11,818,800 11,907,000 11,995,200 12,083,400 12,171,600 12,259,800
Page 19 of 61
Chart: Sales Yearly
12,000,000
10,000,000
8,000,000
6,000,000 YEAR 1
4,000,000 YEAR 2
2,000,000 YEAR 3
YEAR 4
-
YEAR 5
gm gm gm gm kg kg kg YEAR 6
1 5 0
25 50 00 00 er er r 1
d er der er1 e r5 wd wd de YEAR 7
d d o o w
ow ow w w tP tP o YEAR 8
tP tP Po Po en en n tP YEAR 9
n n t t g g e
ge ge ge
n
ge
n er er rg
ter ter e r e r D et D et ete YEAR 10
De De et et
es
e
es
e D
se se eD eD n n ese
e e s s
on on e e go go on
ag ag gon gon Dra D ra r ag
r r a a D
D D Dr Dr
21. Important Assumptions
Dragonese Detergents has based its assumptions on a market with stable growth using
average interest rates over the past ten years.
Table: General Assumptions

General Assumptions
Plan Year 1 2 3
Current Interest Rate 12.00 % 12.00 % 12.00 %
Long-term Interest Rate 8.00 % 8.00 % 8.00 %
Tax Rate 30.00 % 30.00 % 30.00 %
Other 0 0 0
22. SWOT Analysis
SWOT Analysis for Dragonese Detergents is analyzed as hereunder.
STRENGTHS WEAKNESSES
o Import substitution. o Financial constraints will limit the
o Capitalize on almost half of raw materials reach and capacity of the company.
for detergent powder available in the o Penetration might be tougher in
country. practicality.
o Aversion of economic burden caused by the o The shortage of technological
Page 20 of 61
import of finished products manufactured advancements in the country.
from the raw materials exported from our
country.
OPPORTUNITIES THREATS
o Performing as a custodian of welfare o The existing competition may pose
economy. threat to Dragonese Detergents as a
o Marketing products and services of business in the phase of inception.
reasonable standard, approved qualities o The existing fewer firms with
and better economies of scale. establishments in place.
o Competitive pricing as a measure of our o Competitive pricing from the existing
welfare scheme. firms.
o Explore the whole country, the entire
northern rim of Indian Sub-Continent and
Nepal to take advantage of marketability
based on relentless effort.
o Providing employment opportunities.
23. Break-even Analysis
The following table and chart show our break-even analysis. Besides our break-even point
seeming high, we are expecting to have higher than average fixed costs as on inception of the
business due to customer creation costs, research and development costs, higher rent in a
premier spot, higher percentage of operating costs to overall fixed costs as a small company
embarking on a mere instant startup, and the need to import and pay for the major as well as
ancillary facilities. We expect to have a more reasonable positive retained earnings point
around year 3.
Table: Break-Even Analysis
Break-Even Analysis
Yearly Revenue Break-Even Nu. 11,272,739

Break-Even Units 37,576
Break-Even Percentage 29 %
Assumptions:
Average Percent Variable Cost 30 %
Page 21 of 61
Chart: Break-even Analysis
160,000,000
140,000,000
120,000,000
100,000,000
Fixed Cost
80,000,000
Total Cost
60,000,000 Sales
40,000,000
20,000,000
-
1 2 3 4 5 6 7 8 9 10
Table: Investment Scenario
Investment Values
Cash Flow
Discount Rate 10%
(WACC)
NPV 84,397,670
IRR 329%
24. The Layout of Dragonese Detergents
Office Manufacturing Plant Toilet

Access
Storefront Warehouse
25. Waste Management for Dragonese Detergents
Page 22 of 61
The only waste produced by Dragonese Detergents will be the waste water. As an aspect of
waste management green technology based industrial waste management will be adopted by
Dragonese Detergents.
Biological Treatment of Waste Water

Biological wastewater treatment is often called as Secondary Treatment process which is used
to remove any contaminants resulting from primary treatment. Chemical treatment of waste
water makes use of chemicals to react with pollutants present in the wastewater and where
as biological treatment uses microorganisms to degrade wastewater contaminants. This
treatment rely on bacteria, nematodes, algae, fungi, protozoa, rotifers to break down
unstable organic wastes using normal cellular processes to stable inorganic forms. Based on
the process, biological treatment of waste water methods are majorly classified into two types
and are as follows:
1) Biological Aerobic Treatment (in presence of oxygen)

Aerobic wastewater treatment is a biological process that takes place in the presence
of oxygen. It is the rapid and the most efficient biological waste treatment which
remove up to 98% of organic contaminants. This process causes effective breakdown
of organic pollutants and yields a cleaner water effluent than anaerobic treatment.
Aerobic biological treatment processes include many processes such as activated
sludge process, trickling filter, aerated lagoons and oxidation ponds etc. Activated
sludge process is the most widely used process for domestic and industrial
wastewater. Aerobic biological treatment will remain efficient and stable in all
conditions.
Activated Sludge Process: The activated sludge process is the most widely used
biological waste treatment in secondary stage of wastewater treatment. An activated
sludge process refers to a multi-chamber reactor unit that makes use of highly
concentrated microorganisms to degrade organics and remove nutrients from
wastewater to produce a high-quality effluent. In this method, the sewage containing
organic matter with the microorganisms is aerated (by a mechanical aerator) in an
aeration tank. This process speeds up waste decomposition. Aeration in an activated
sludge process is based on pumping air into a tank, which promotes the microbial
growth in the wastewater. The effluent from the aeration tank containing the
flocculent microbial mass, known as sludge, is separated in a settling tank, sometimes
called a secondary settler or a clarifier.
Page 23 of 61
The activated sludge process is a very compact, low-cost and an efficient biological
treatment system for sewage/waste water treatment. Conventional flow diagram for
Activated Sludge Process is shown below:
Trickling filters: This is the second commonly used type of aerobic treatment which is
also called as percolating or sprinkling filters. These filters are commonly used to
remove compounds such as ammonia from the water after primary treatment. The
secondary effluent that settles will either enter a digestion.
Aerated Lagoons: It is one of the aerobic biological wastewater or waste treatment

process. An aerated lagoon is a treatment pond that is provided with mechanical
aeration that introduces oxygen into the pond in order to promote the biological
oxidation of the wastewater. The effluent of aerated ponds may be reused or used for
recharge, but settled sludge requires a further treatment.
Oxidation Pond: The ponds involve an interaction between bacteria, algae and other
organisms which feed on the organic matter received from primary effluent. These
ponds are also productive, because it generates effluent that can be used for other
applications. Overall the process is slow and requires large areas of land. Typically
oxidation ponds are used in areas with small populations where land is readily
available.
2) Biological Anaerobic Treatment (in absence of oxygen)

This treatment process is effectively utilized to treat high strength waste water and it
employs organisms that function in the absence of oxygen and it will typically treat high-
strength waste water to a level that will permit discharge to a municipal sewer system.
Page 24 of 61
Here, the amount of sludge produced is very small when compared to aerobic treatment.
Anaerobic treatment is a slow process and it occurs in many different stages. Anaerobic
digestion is a biological process which is used in wastewater treatment plants for sludge
degradation and stabilization. Once the process is completed, the wastewater can
undergo many additional treatments. This process is accepted because it is able to
stabilize the water with little biomass production. Biogas is produced as the bacteria feed
on biodegradable material in the anaerobic process. Overall, the process converts about
40% to 60% of the organic solids to methane (CH4) and carbon dioxide (CO2)
26. Amenities Scenario for Dragonese Detergents

i) Access Road
There already is a black topped access road.
i) Water Supply
Water supply can be acquired from the water supply leading to Industrial Estate,
Dumdum, Samtse.
27. The Machinery Requirement for Dragonese Detergents
The following table furnishes the details of machinery required for Dragonese Detergents.
MACHINERY REQUIREMENT FOR DRAGONESE DETERGENTS

1 Sunrise Mild Steel 1000 Kg Heavy Duty Platform Scales
Image of the product
Details of the product

Nu.2,500/Unit
Material Mild Steel

Brand Sunrise
Series Platform Scale
Size 1000 x 1000 mm
Usage/Application Industrial
Capacity 1000 Kg
Accuracy 100 gm
Page 25 of 61
Frequency 50 Hz
Operating Temperature 50 Degree C
Response Time 6 Seconds
Voltage 220V
Minimum Order Quantity 1
2 Mechanical Gloves

Nu.300/Piece
Minimum Order 1 Piece

Quantity
3 Trolley

Nu.7,650.00/Piece
Capacity 450kgs
Load Capacity 400-450kgs
Color White
Material MS
Brand Indiana Safety
Equipments
4 Godrej Diesel Forklift Truck, For Warehouse, Side Loader
Page 26 of 61
Nu.890,000
Capacity 2
Usage/Application Warehouse
Accessories Side Loader
Brand Godrej
Capacity (Tons) 1 Tons, 2.5 Tons
Lift Height 1000-2000 mm
Accesories Side Loader, Pallet Lifter,
Stacker Tools, Bale
Clamp, Wheel Loader
Application Pallet Stackers, Drum
Handling
Fuel Type Diesel
5 T.7 Ultra DCR 45 WB CBC 100 BS 6 TATA Truck


Nu.1,740,000
Brand TATA
Transmission Manual
Page 27 of 61
Max Power 98 hp
Displacement (cc) 2956 cc
Fuel Tank (Litres) 60 Ltr
Gradeability (%) 33.5 %
Gearbox 5-Speed
Turning Radius (mm) 6500 mm
Max Torque 300 Nm
Fuel Type Diesel
Clutch Single plate dry friction type - 280 mm dia
Engine 4SPCR
6 Detergent Powder Plant, Capacity: 200 To 5000 Kg/Hr


Nu.3,000,000/-
Capacity 200 to 5000 kg/hr

Design Type Customized
Application Industry
Voltage 415 V
Material Steel
7 Detergent Powder Packing Machine
Page 28 of 61
Nu.450,000/-
Product Specification
Brand IPM
Power Supply 3 Phase 415 V AC, 50 Hz
Power 5 kW
Machine Type Semi-Automatic
Output 25-40 PPM
Material Stainless Steel
8 Fire Extinguisher

Nu,7,900/Unit
Material Mild Steel
Usage/Application Fire Fighting
Capacity 4.5Kg, 3Kg, 4Kg
Page 29 of 61
Size D 319 mm x H 920 mm
Discharge Range 6m-8m
Working Pressure 15 Bars
Working -30 to +60 deg C
Temperature
9 Double Cabin 4-Wheel Drive Mahindra Bolero

Nu.750,000/Unit
10 Table

Nu.22,000/Piece
Material Wooden
Design Type Customized
Product Type Ergonomic
Tables
Finishing Polished
Height 2-3 Feet
11 Chairs
Page 30 of 61
Nu.3,500/Piece
Arm Type Fixed Arms
Usage/Application Office, Home
Number Of Wheels Five
Is It Rotatable Rotatable
Is It Foldable Non Foldable
Seat Height Up to 2.5 Feet
Quantity
12 Computer Desktop

Nu.33,500/Set
Warranty 1 Year
Minimum Order 1 Set
Quantity
13 Printer-Cum-Photocopy Machine
Page 31 of 61
Black & White Konica Minolta Bizhub 225i A3 Monochrome Multifunction Printer
Nu.54,870/Piece
Print Speed 22ppm
Brand Konica Minolta
Model Name/Number bh225i
Color Output Black & White
Print Technology Laserjet
Supported Paper Size A3
Functions Print, Copy, Scan
Warranty 3 Months Warranty By Konica
Minolta
Quantity
14 CCTV Surveillance System

Nu.25,000/Unit
Usage/Application All
Brand All
Camera Range 30 to 35 m
Camera Vision Day & Night Vision
Camera Technology Digital camera
Number of Channels 8 Channel
Hard Drive Storage 1 TB
Unit Type 4 CCTV Camera And 1 DVR 1TB Hard disk Connector,
Wiring-, LCD Monitor
15 Metal File Rack for Office
Page 32 of 61
Nu.7,000/Piece
Color Black
Usage/Application Office
Brand Sree Balaji
Material Mild Steel
Finishing Yes
Number Of Shelves 5
16 Black Simple Casio Mj120d Calculator, Size: Standard, Calculator Model Number:
HL-815L-BK
Nu.500/Piece
Style Simple
Calculator Type Basic Calculator
Calculator Model Number HL-815L-BK
Brand Casio
Product Type Calculator
Color Black
Size Standard
Max. Digits 8
17 Office Paper Punch, For Punching, Capacity: 5 Papers
Page 33 of 61
Nu.350/Piece
Usage/Application punching
Quantity Per Pack 1
Capacity 5 papers
Brand kangaroo
Hole Shape round
Size Standard
Color Blue
Body Material metal
18 WORLDONE Stainless Steel Polypropylene A4 2D Ring Binder ( 25mm ring), 252
Grams, 1.2mm
Nu.210/Piece
Size A4
Binding 2D Ring
Ring Type 2D Ring (25mm)
Material Stainless Steel
Thickness 1.2mm
Weight 252 Grams
Closure Type Pull On
Color Multiple Color
Customization Depend on Quantity
Page 34 of 61
Brand WORLDONE
Country of Origin Made in India
19 Black Panasonic KX-TG3411SX Cordless Phone
Nu.2,200/Piece
Model Name/Number KX-TG3411SX

Type cordless
Color Black
Brand Panasonic
Display Type CORDLESS
Country of Origin Made in India
28. Company Ratios
The standards of company ratios referable for Dragonese Detergents at par with advanced
industrial sector of the kind existing in the developed nations or larger economies is simply
impractical, while Dragonese Detergents is merely making this initial entry into the given
sector.
The course of our accounts receivable is expected to be favourable without any hindrances
shaped by our competitive sales fueled by the utmost customer satisfaction we provide. There
will certainly be waiting periods to receive funds from certain sales of special considerations
and we also have to factor for collection day period as we have to accommodate a few
favourable adjustments.
We don't expect to hold onto massive inventories as our sales are forecasted to be massive.
We have our own long-term assets as the company itself has demanded it to be in place, all
for swiftest operation.
Page 35 of 61
Table: Ratio Analysis
Ratios Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10
Profitability Ratios
Operating Profit 52% 52% 52% 52% 52% 52% 52% 52% 52% 52%
Margin
EBIT Margin 55% 54% 53% 52% 50% 49% 48% 47% 46% 45%
Net Profit Margin 30% 31% 32% 33% 34% 35% 36% 36% 37% 38%
Return Ratios
Return on Equity 99% 51% 34% 26% 21% 18% 16% 14% 13% 11%
Return on Capital 61% 49% 40% 34% 30% 26% 23% 21% 19% 17%
Employed
Return on Capital 28% 23% 19% 16% 14% 12% 11% 9% 8% 8%
Employed
Coverage Ratio
Interest Coverage 8.22 10.47 14.31 22.40 50.49 (214.88) (34.80) (19.07) (13.19) (10.12)
Ratio
Stability Ratio
Debt Equity Ratio 1.64 0.64 0.31 0.15 0.05 (0.01) (0.05) (0.08) (0.11) (0.12)
Debt Equity Ratio 1.64 0.64 0.31 0.15 0.05 (0.01) (0.05) (0.08) (0.11) (0.12)
Liquidity or Solvency
Ratio
Current Ratio 1 2 3 5 9 21 (258) (23) (14) (10)
Quick Ratio 0.56 0.56 0.56 0.45 0.45 0.45 0.45 0.45 0.45 0.45
Turnover or Efficiency
Ratio
Inventory Turnover 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00
Ratio
Receivables Turnover 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00
Page 36 of 61
Ratio
Total Asset Turnover 1.12 0.91 0.76 0.65 0.56 0.50 0.44 0.40 0.36 0.33
Ratio
Fixed Asset Turnover 4.20 4.76 5.48 6.44 7.78 9.80 13.15 19.85 39.88 6,734.47
Ratio
Dupont Analysis
Net Profit Margin 30% 31% 32% 33% 34% 35% 36% 36% 37% 38%
Total Asset Turnover 1.12 0.91 0.76 0.65 0.56 0.50 0.44 0.40 0.36 0.33
Ratio
Leverage Factor 2.93 1.78 1.41 1.23 1.12 1.05 1.00 0.96 0.93 0.91
ROE 99% 51% 34% 26% 21% 18% 16% 14% 13% 11%
Page 37 of 61
29. Financial Analysis
The financial analysis for Dragonese Detergents provides the financial projections over the
next ten years. Dragonese Detergents as a custodian of welfare economy is expected to
perform comparably better the moment it assumes its holistic execution.
As retained earnings increase, a debt retirement fund will be established to encourage early
repayment, thus relieving interest expense. Also, we will work hard to avoid incurring
unplanned liabilities.
Provided hereunder is the annexure of financial analysis for Dragonese Detergents.
Page 38 of 61
Table: Forecast of Direct Sales
1 Dragonese 6,630,000 6,681,000 6,732,000 6,783,000 6,834,000 6,885,000 6,936,000 6,987,000 7,038,000 7,089,000
Detergent
Powder 25 gm
2 Dragonese 4,680,000 4,716,000 4,752,000 4,788,000 4,824,000 4,860,000 4,896,000 4,932,000 4,968,000 5,004,000
Detergent
Powder 50 gm
3 Dragonese 8,190,000 8,253,000 8,316,000 8,379,000 8,442,000 8,505,000 8,568,000 8,631,000 8,694,000 8,757,000
Detergent
Powder 100 gm
4 Dragonese 5,850,000 5,895,000 5,940,000 5,985,000 6,030,000 6,075,000 6,120,000 6,165,000 6,210,000 6,255,000
Detergent
Powder 500 gm
5 Dragonese 8,970,000 9,039,000 9,108,000 9,177,000 9,246,000 9,315,000 9,384,000 9,453,000 9,522,000 9,591,000
Detergent
Powder 1 kg
6 Dragonese 2,730,000 2,751,000 2,772,000 2,793,000 2,814,000 2,835,000 2,856,000 2,877,000 2,898,000 2,919,000
Detergent
Powder 5 kg
7 Dragonese 1,950,000 1,965,000 1,980,000 1,995,000 2,010,000 2,025,000 2,040,000 2,055,000 2,070,000 2,085,000
Detergent
Powder 10 kg
TOTAL SALES 39,000,000 39,300,000 39,600,000 39,900,000 40,200,000 40,500,000 40,800,000 41,100,000 41,400,000 41,700,000
Page 39 of 61
Table: Forecast of Direct Cost of Sales
1 Dragonese 1,949,220 1,964,214 1,979,208 1,994,202 2,009,196 2,024,190 2,039,184 2,054,178 2,069,172 2,084,166
Detergent
Powder 25 gm
2 Dragonese 1,375,920 1,386,504 1,397,088 1,407,672 1,418,256 1,428,840 1,439,424 1,450,008 1,460,592 1,471,176
Detergent
Powder 50 gm
3 Dragonese 2,407,860 2,426,382 2,444,904 2,463,426 2,481,948 2,500,470 2,518,992 2,537,514 2,556,036 2,574,558
Detergent
Powder 100 gm
4 Dragonese 1,719,900 1,733,130 1,746,360 1,759,590 1,772,820 1,786,050 1,799,280 1,812,510 1,825,740 1,838,970
Detergent
Powder 500 gm
5 Dragonese 2,637,180 2,657,466 2,677,752 2,698,038 2,718,324 2,738,610 2,758,896 2,779,182 2,799,468 2,819,754
Detergent
Powder 1 kg
6 Dragonese 802,620 808,794 814,968 821,142 827,316 833,490 839,664 845,838 852,012 858,186
Detergent
Powder 5 kg
7 Dragonese 573,300 577,710 582,120 586,530 590,940 595,350 599,760 604,170 608,580 612,990
Detergent
Powder 10 kg
TOTAL SALES 11,466,000 11,554,200 11,642,400 11,730,600 11,818,800 11,907,000 11,995,200 12,083,400 12,171,600 12,259,800
Page 40 of 61
Table: Personnel
PERSONNEL PLAN FOR DRAGONESE DETERGENTS
PERSONNEL MONTH MONTH MONTH MONTH MONTH MONTH MONTH MONTH MONTH MONTH MONTH MONTH YEARLY
PLAN 1 2 3 4 5 6 7 8 9 10 11 12 TOTAL
Chief - - - - - - - - - - - - -
Executive
Officer
General 45,000 45,000 45,000 45,000 45,000 45,000 45,000 45,000 45,000 45,000 45,000 45,000 540,000
Manager
Accounts 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 204,000
Officer
Marketing 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 180,000
Officer
Production 60,100 60,100 60,100 60,100 60,100 60,100 60,100 60,100 60,100 60,100 60,100 60,100 721,200
Team (6)
Loading Team 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 240,000
(2)
Security Guard 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 120,000
Driver 24,000 24,000 24,000 24,000 24,000 24,000 24,000 24,000 24,000 24,000 24,000 24,000 288,000
Total 191,100 191,100 191,100 191,100 191,100 191,100 191,100 191,100 191,100 191,100 191,100 191,100 2,293,200
Table: General Assumptions
Page 41 of 61
MONTH MONTH MONTH MONTH MONTH MONTH MONTH MONTH MONTH MONTH MONTH MONTH
1 2 3 4 5 6 7 8 9 10 11 12
Plan Month 1 2 3 4 5 6 7 8 9 10 11 12
Current 12.00% 12.00% 12.00% 12.00% 12.00% 12.00% 12.00% 12.00% 12.00% 12.00% 12.00% 12.00%
Interest Rate
Long-term 8.00% 8.00% 8.00% 8.00% 8.00% 8.00% 8.00% 8.00% 8.00% 8.00% 8.00% 8.00%
Interest Rate
Tax Rate 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00%
Other 0 0 0 0 0 0 0 0 0 0 0 0
Table: Submitted Budget
DESCRIPTION JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TOTAL
Salaries and 191,100 191,100 191,100 191,100 191,100 191,100 191,100 191,100 191,100 191,100 191,100 191,100 2,293,200
Perks
Financial 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 180,000
Management
Office or 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 120,000
Administrative
Management
Supplies and 222,100 222,100 222,100 222,100 222,100 222,100 222,100 222,100 222,100 222,100 222,100 222,100 2,665,200
Deliveries
Rent and 70,000 70,000 70,000 70,000 70,000 70,000 70,000 70,000 70,000 70,000 70,000 70,000 840,000
Utility Bills
Multiple 15,100 15,100 15,100 15,100 15,100 15,100 15,100 15,100 15,100 15,100 15,100 15,100 181,200
Approaches
Marketing
Ad hoc 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 600,000
Page 42 of 61
Depreciation 84,276 84,276 84,276 84,276 84,276 84,276 84,276 84,276 84,276 84,276 84,276 84,276 1,011,317
TOTAL 657,576 657,576 657,576 657,576 657,576 657,576 657,576 657,576 657,576 657,576 657,576 657,576 7,890,917
Page 43 of 61
Table: Profit and Loss (Income Statement)
Revenue
Gross Revenue 39,000,000 39,300,000 39,600,000 39,900,000 40,200,000 40,500,000 40,800,000 41,100,000 41,400,000 41,700,000
Refunds (390,000) (393,000) (396,000) (399,000) (402,000) (405,000) (408,000) (411,000) (414,000) (417,000)
Discounts (390,000) (393,000) (396,000) (399,000) (402,000) (405,000) (408,000) (411,000) (414,000) (417,000)
Net Revenue 38,220,000 38,514,000 38,808,000 39,102,000 39,396,000 39,690,000 39,984,000 40,278,000 40,572,000 40,866,000
Cost of Goods
Sold
Supply and 11,466,000 11,554,200 11,642,400 11,730,600 11,818,800 11,907,000 11,995,200 12,083,400 12,171,600 12,259,800
Services
Total COGS 11,466,000 11,554,200 11,642,400 11,730,600 11,818,800 11,907,000 11,995,200 12,083,400 12,171,600 12,259,800
Gross Margin 26,754,000 26,959,800 27,165,600 27,371,400 27,577,200 27,783,000 27,988,800 28,194,600 28,400,400 28,606,200
GM % 70% 70% 70% 70% 70% 70% 70% 70% 70% 70%
Operating
Expenses
Personnel 2,293,200 2,310,840 2,328,480 2,346,120 2,363,760 2,381,400 2,399,040 2,416,680 2,434,320 2,451,960
General 4,586,400 4,621,680 4,656,960 4,692,240 4,727,520 4,762,800 4,798,080 4,833,360 4,868,640 4,903,920
Administration,
Infrastructure
Management,
Marketing,
Transportation
and
Miscellaneous
Depreciation 1,011,317 1,011,317 1,011,317 1,011,317 1,011,317 1,011,317 1,011,317 1,011,317 1,011,317 1,011,317
Total Operating 7,890,917 7,943,837 7,996,757 8,049,677 8,102,597 8,155,517 8,208,437 8,261,357 8,314,277 8,367,197
Expense
Page 44 of 61
Operating 18,863,083 19,015,963 19,168,843 19,321,723 19,474,603 19,627,483 19,780,363 19,933,243 20,086,123 20,239,003
Income
Interest 2,293,902 1,816,854 1,339,805 862,756 385,708 (91,341) (568,389) (1,045,438) (1,522,486) (1,999,535)
Net Income 16,569,181 17,199,109 17,829,038 18,458,967 19,088,895 19,718,824 20,348,752 20,978,681 21,608,609 22,238,538
Before Taxes
Taxes 30% 4,970,754 5,159,733 5,348,711 5,537,690 5,726,669 5,915,647 6,104,626 6,293,604 6,482,583 6,671,561
Net Income 11,598,427 12,039,377 12,480,327 12,921,277 13,362,227 13,803,177 14,244,127 14,685,077 15,126,027 15,566,977
NI % 30% 31% 32% 33% 34% 35% 36% 36% 37% 38%
EBIDTA 19,874,400 20,027,280 20,180,160 20,333,040 20,485,920 20,638,800 20,791,680 20,944,560 21,097,440 21,250,320
Page 45 of 61
Table: Cash Flow
Net Income 11,598,427 12,039,377 12,480,327 12,921,277 13,362,227 13,803,177 14,244,127 14,685,077 15,126,027 15,566,977
Operating
Activities
Depreciation 1,011,317 1,011,317 1,011,317 1,011,317 1,011,317 1,011,317 1,011,317 1,011,317 1,011,317 1,011,317
Change in AR (1,898,864) (14,700) (14,700) (14,700) (14,700) (14,700) (14,700) (14,700) (14,700) (14,700)
Change in AP 2,286,120 17,640 17,640 17,640 17,640 17,640 17,640 17,640 17,640 17,640
Change in Def. 1,138,509 8,820 8,820 790,860 14,700 14,700 14,700 14,700 14,700 14,700
Rev.
Operating 14,135,510 13,062,454 13,503,404 14,726,394 14,391,184 14,832,134 15,273,084 15,714,034 16,154,984 16,595,934
Cash Flow
Investing
Activities
Capital 10,113,170 - - - - - - - - -
Expenditure
Free Cash 4,022,340 13,062,454 13,503,404 14,726,394 14,391,184 14,832,134 15,273,084 15,714,034 16,154,984 16,595,934
Flow
Financing
Activities
Debt (3,975,405) (3,975,405) (3,975,405) (3,975,405) (3,975,405) (3,975,405) (3,975,405) (3,975,405) (3,975,405) (3,975,405)
Repayment
Net 23,090,649 - - - - - - - - -
Borrowings
NCF from 19,115,244 (3,975,405) (3,975,405) (3,975,405) (3,975,405) (3,975,405) (3,975,405) (3,975,405) (3,975,405) (3,975,405)
Financing
Net Cash Flow 23,137,584 9,087,049 9,527,999 10,750,989 10,415,779 10,856,729 11,297,679 11,738,629 12,179,579 12,620,529
Beginning 70,795 23,208,379 32,295,428 41,823,427 52,574,416 62,990,195 73,846,923 85,144,602 96,883,231 109,062,810
Page 46 of 61
Cash Balance
Ending Cash 23,208,379 32,295,428 41,823,427 52,574,416 62,990,195 73,846,923 85,144,602 96,883,231 109,062,810 121,683,339
Balance
Page 47 of 61
Table: Balance Sheet
ASSETS
Cash 23,208,379 32,295,428 41,823,427 52,574,416 62,990,195 73,846,923 85,144,602 96,883,231 109,062,810 121,683,339
Accounts 1,911,000 1,925,700 1,940,400 1,955,100 1,969,800 1,984,500 1,999,200 2,013,900 2,028,600 2,043,300
Receivable
Total Current 25,119,379 34,221,128 43,763,827 54,529,516 64,959,995 75,831,423 87,143,802 98,897,131 111,091,410 123,726,639
Assets
Fixed Assets 10,119,440 10,119,440 10,119,440 10,119,440 10,119,440 10,119,440 10,119,440 10,119,440 10,119,440 10,119,440
Accumulated (1,011,519) (2,022,836) (3,034,153) (4,045,470) (5,056,787) (6,068,104) (7,079,421) (8,090,738) (9,102,055) (10,113,372)
Depreciation
Net Fixed Assets 9,107,921 8,096,604 7,085,287 6,073,970 5,062,653 4,051,336 3,040,019 2,028,702 1,017,385 6,068
Total Assets 34,227,301 42,317,732 50,849,114 60,603,486 70,022,648 79,882,760 90,183,821 100,925,83 112,108,795 123,732,707
3
LIABILITIES
Accounts 2,293,200 2,310,840 2,328,480 2,346,120 2,363,760 2,381,400 2,399,040 2,416,680 2,434,320 2,451,960
Payable
Deferred 1,146,600 1,155,420 1,164,240 1,955,100 1,969,800 1,984,500 1,999,200 2,013,900 2,028,600 2,043,300
Revenue
Total Current 3,439,800 3,466,260 3,492,720 4,301,220 4,333,560 4,365,900 4,398,240 4,430,580 4,462,920 4,495,260
Assets
Long Term Debt 19,115,851 15,140,446 11,165,042 7,189,637 3,214,232 (761,173) (4,736,578) (8,711,982) (12,687,387 (16,662,792)
)
Total Liabilities 22,555,651 18,606,706 14,657,762 11,490,857 7,547,792 3,604,727 (338,338) (4,281,402) (8,224,467) (12,167,532
)
EQUITY
Page 48 of 61
Common Stock 1,011 1,011 1,011 1,011 1,011 1,011 1,011 1,011 1,011 1,011
Retained 11,670,638 23,710,015 36,190,341 49,111,618 62,473,844 76,277,021 90,521,148 105,206,22 120,332,251 135,899,228
Earnings 4
Total 11,671,649 23,711,026 36,191,353 49,112,629 62,474,856 76,278,032 90,522,159 105,207,23 120,333,262 135,900,239
Shareholder's 6
Equity
Liabilities & 34,227,301 42,317,732 50,849,114 60,603,486 70,022,648 79,882,760 90,183,821 100,925,83 112,108,795 123,732,707
Shareholder's 3
Equity
Balance Check - - - - - - - - - -
Page 49 of 61
Table: Loan Repayment Schedule for Dragonese Detergents
Loan amount 22,102,565.25 Monthly payment 317,107.60

Annual interest Number of
12.00% 120.00
rate payments
Loan period in Total interest
10 15,950,346.73
years
Start date of loan 1/7/2023 Total cost of loan 38,052,911.98
Pmt Payment Beginning Payment Principal Interest Ending

No. Date Balance Balance
1 2/7/2023 22,102,565.25 317,107.60 96,081.95 221,025.65 22,006,483.30
2 3/7/2023 22,006,483.30 317,107.60 97,042.77 220,064.83 21,909,440.54
3 4/7/2023 21,909,440.54 317,107.60 98,013.19 219,094.41 21,811,427.34
4 5/7/2023 21,811,427.34 317,107.60 98,993.33 218,114.27 21,712,434.01
5 6/7/2023 21,712,434.01 317,107.60 99,983.26 217,124.34 21,612,450.76
6 7/7/2023 21,612,450.76 317,107.60 100,983.09 216,124.51 21,511,467.66
7 8/7/2023 21,511,467.66 317,107.60 101,992.92 215,114.68 21,409,474.74
8 9/7/2023 21,409,474.74 317,107.60 103,012.85 214,094.75 21,306,461.89
9 10/7/2023 21,306,461.89 317,107.60 104,042.98 213,064.62 21,202,418.91
10 11/7/2023 21,202,418.91 317,107.60 105,083.41 212,024.19 21,097,335.50
11 12/7/2023 21,097,335.50 317,107.60 106,134.24 210,973.35 20,991,201.25
12 1/7/2024 20,991,201.25 317,107.60 107,195.59 209,912.01 20,884,005.66
13 2/7/2024 20,884,005.66 317,107.60 108,267.54 208,840.06 20,775,738.12
14 3/7/2024 20,775,738.12 317,107.60 109,350.22 207,757.38 20,666,387.90
15 4/7/2024 20,666,387.90 317,107.60 110,443.72 206,663.88 20,555,944.18
16 5/7/2024 20,555,944.18 317,107.60 111,548.16 205,559.44 20,444,396.02
17 6/7/2024 20,444,396.02 317,107.60 112,663.64 204,443.96 20,331,732.38
18 7/7/2024 20,331,732.38 317,107.60 113,790.28 203,317.32 20,217,942.11
19 8/7/2024 20,217,942.11 317,107.60 114,928.18 202,179.42 20,103,013.93
20 9/7/2024 20,103,013.93 317,107.60 116,077.46 201,030.14 19,986,936.47
21 10/7/2024 19,986,936.47 317,107.60 117,238.24 199,869.36 19,869,698.23
22 11/7/2024 19,869,698.23 317,107.60 118,410.62 198,696.98 19,751,287.61
23 12/7/2024 19,751,287.61 317,107.60 119,594.72 197,512.88 19,631,692.89
24 1/7/2025 19,631,692.89 317,107.60 120,790.67 196,316.93 19,510,902.22
25 2/7/2025 19,510,902.22 317,107.60 121,998.58 195,109.02 19,388,903.64
26 3/7/2025 19,388,903.64 317,107.60 123,218.56 193,889.04 19,265,685.08
27 4/7/2025 19,265,685.08 317,107.60 124,450.75 192,656.85 19,141,234.33
28 5/7/2025 19,141,234.33 317,107.60 125,695.26 191,412.34 19,015,539.07
29 6/7/2025 19,015,539.07 317,107.60 126,952.21 190,155.39 18,888,586.86
30 7/7/2025 18,888,586.86 317,107.60 128,221.73 188,885.87 18,760,365.13
31 8/7/2025 18,760,365.13 317,107.60 129,503.95 187,603.65 18,630,861.18
Page 50 of 61
32 9/7/2025 18,630,861.18 317,107.60 130,798.99 186,308.61 18,500,062.20
33 10/7/2025 18,500,062.20 317,107.60 132,106.98 185,000.62 18,367,955.22
34 11/7/2025 18,367,955.22 317,107.60 133,428.05 183,679.55 18,234,527.17
35 12/7/2025 18,234,527.17 317,107.60 134,762.33 182,345.27 18,099,764.84
36 1/7/2026 18,099,764.84 317,107.60 136,109.95 180,997.65 17,963,654.89
37 2/7/2026 17,963,654.89 317,107.60 137,471.05 179,636.55 17,826,183.84
38 3/7/2026 17,826,183.84 317,107.60 138,845.76 178,261.84 17,687,338.08
39 4/7/2026 17,687,338.08 317,107.60 140,234.22 176,873.38 17,547,103.86
40 5/7/2026 17,547,103.86 317,107.60 141,636.56 175,471.04 17,405,467.30
41 6/7/2026 17,405,467.30 317,107.60 143,052.93 174,054.67 17,262,414.37
42 7/7/2026 17,262,414.37 317,107.60 144,483.46 172,624.14 17,117,930.92
43 8/7/2026 17,117,930.92 317,107.60 145,928.29 171,179.31 16,972,002.62
44 9/7/2026 16,972,002.62 317,107.60 147,387.57 169,720.03 16,824,615.05
45 10/7/2026 16,824,615.05 317,107.60 148,861.45 168,246.15 16,675,753.60
46 11/7/2026 16,675,753.60 317,107.60 150,350.06 166,757.54 16,525,403.54
47 12/7/2026 16,525,403.54 317,107.60 151,853.56 165,254.04 16,373,549.97
48 1/7/2027 16,373,549.97 317,107.60 153,372.10 163,735.50 16,220,177.87
49 2/7/2027 16,220,177.87 317,107.60 154,905.82 162,201.78 16,065,272.05
50 3/7/2027 16,065,272.05 317,107.60 156,454.88 160,652.72 15,908,817.17
51 4/7/2027 15,908,817.17 317,107.60 158,019.43 159,088.17 15,750,797.74
52 5/7/2027 15,750,797.74 317,107.60 159,599.62 157,507.98 15,591,198.12
53 6/7/2027 15,591,198.12 317,107.60 161,195.62 155,911.98 15,430,002.50
54 7/7/2027 15,430,002.50 317,107.60 162,807.57 154,300.03 15,267,194.93
55 8/7/2027 15,267,194.93 317,107.60 164,435.65 152,671.95 15,102,759.28
56 9/7/2027 15,102,759.28 317,107.60 166,080.01 151,027.59 14,936,679.27
57 10/7/2027 14,936,679.27 317,107.60 167,740.81 149,366.79 14,768,938.46
58 11/7/2027 14,768,938.46 317,107.60 169,418.22 147,689.38 14,599,520.25
59 12/7/2027 14,599,520.25 317,107.60 171,112.40 145,995.20 14,428,407.85
60 1/7/2028 14,428,407.85 317,107.60 172,823.52 144,284.08 14,255,584.33
61 2/7/2028 14,255,584.33 317,107.60 174,551.76 142,555.84 14,081,032.57
62 3/7/2028 14,081,032.57 317,107.60 176,297.27 140,810.33 13,904,735.30
63 4/7/2028 13,904,735.30 317,107.60 178,060.25 139,047.35 13,726,675.05
64 5/7/2028 13,726,675.05 317,107.60 179,840.85 137,266.75 13,546,834.20
65 6/7/2028 13,546,834.20 317,107.60 181,639.26 135,468.34 13,365,194.95
66 7/7/2028 13,365,194.95 317,107.60 183,455.65 133,651.95 13,181,739.30
67 8/7/2028 13,181,739.30 317,107.60 185,290.21 131,817.39 12,996,449.09
68 9/7/2028 12,996,449.09 317,107.60 187,143.11 129,964.49 12,809,305.98
69 10/7/2028 12,809,305.98 317,107.60 189,014.54 128,093.06 12,620,291.44
70 11/7/2028 12,620,291.44 317,107.60 190,904.69 126,202.91 12,429,386.75
71 12/7/2028 12,429,386.75 317,107.60 192,813.73 124,293.87 12,236,573.02
72 1/7/2029 12,236,573.02 317,107.60 194,741.87 122,365.73 12,041,831.15
73 2/7/2029 12,041,831.15 317,107.60 196,689.29 120,418.31 11,845,141.86
Page 51 of 61
74 3/7/2029 11,845,141.86 317,107.60 198,656.18 118,451.42 11,646,485.68
75 4/7/2029 11,646,485.68 317,107.60 200,642.74 116,464.86 11,445,842.94
76 5/7/2029 11,445,842.94 317,107.60 202,649.17 114,458.43 11,243,193.77
77 6/7/2029 11,243,193.77 317,107.60 204,675.66 112,431.94 11,038,518.11
78 7/7/2029 11,038,518.11 317,107.60 206,722.42 110,385.18 10,831,795.69
79 8/7/2029 10,831,795.69 317,107.60 208,789.64 108,317.96 10,623,006.04
80 9/7/2029 10,623,006.04 317,107.60 210,877.54 106,230.06 10,412,128.51
81 10/7/2029 10,412,128.51 317,107.60 212,986.31 104,121.29 10,199,142.19
82 11/7/2029 10,199,142.19 317,107.60 215,116.18 101,991.42 9,984,026.01
83 12/7/2029 9,984,026.01 317,107.60 217,267.34 99,840.26 9,766,758.67
84 1/7/2030 9,766,758.67 317,107.60 219,440.01 97,667.59 9,547,318.66
85 2/7/2030 9,547,318.66 317,107.60 221,634.41 95,473.19 9,325,684.25
86 3/7/2030 9,325,684.25 317,107.60 223,850.76 93,256.84 9,101,833.49
87 4/7/2030 9,101,833.49 317,107.60 226,089.26 91,018.33 8,875,744.22
88 5/7/2030 8,875,744.22 317,107.60 228,350.16 88,757.44 8,647,394.07
89 6/7/2030 8,647,394.07 317,107.60 230,633.66 86,473.94 8,416,760.41
90 7/7/2030 8,416,760.41 317,107.60 232,940.00 84,167.60 8,183,820.41
91 8/7/2030 8,183,820.41 317,107.60 235,269.40 81,838.20 7,948,551.02
92 9/7/2030 7,948,551.02 317,107.60 237,622.09 79,485.51 7,710,928.93
93 10/7/2030 7,710,928.93 317,107.60 239,998.31 77,109.29 7,470,930.62
94 11/7/2030 7,470,930.62 317,107.60 242,398.29 74,709.31 7,228,532.32
95 12/7/2030 7,228,532.32 317,107.60 244,822.28 72,285.32 6,983,710.05
96 1/7/2031 6,983,710.05 317,107.60 247,270.50 69,837.10 6,736,439.55
97 2/7/2031 6,736,439.55 317,107.60 249,743.20 67,364.40 6,486,696.34
98 3/7/2031 6,486,696.34 317,107.60 252,240.64 64,866.96 6,234,455.71
99 4/7/2031 6,234,455.71 317,107.60 254,763.04 62,344.56 5,979,692.66
100 5/7/2031 5,979,692.66 317,107.60 257,310.67 59,796.93 5,722,381.99
101 6/7/2031 5,722,381.99 317,107.60 259,883.78 57,223.82 5,462,498.21
102 7/7/2031 5,462,498.21 317,107.60 262,482.62 54,624.98 5,200,015.59
103 8/7/2031 5,200,015.59 317,107.60 265,107.44 52,000.16 4,934,908.15
104 9/7/2031 4,934,908.15 317,107.60 267,758.52 49,349.08 4,667,149.63
105 10/7/2031 4,667,149.63 317,107.60 270,436.10 46,671.50 4,396,713.53
106 11/7/2031 4,396,713.53 317,107.60 273,140.46 43,967.14 4,123,573.06
107 12/7/2031 4,123,573.06 317,107.60 275,871.87 41,235.73 3,847,701.19
108 1/7/2032 3,847,701.19 317,107.60 278,630.59 38,477.01 3,569,070.60
109 2/7/2032 3,569,070.60 317,107.60 281,416.89 35,690.71 3,287,653.71
110 3/7/2032 3,287,653.71 317,107.60 284,231.06 32,876.54 3,003,422.65
111 4/7/2032 3,003,422.65 317,107.60 287,073.37 30,034.23 2,716,349.27
112 5/7/2032 2,716,349.27 317,107.60 289,944.11 27,163.49 2,426,405.17
113 6/7/2032 2,426,405.17 317,107.60 292,843.55 24,264.05 2,133,561.62
114 7/7/2032 2,133,561.62 317,107.60 295,771.98 21,335.62 1,837,789.63
115 8/7/2032 1,837,789.63 317,107.60 298,729.70 18,377.90 1,539,059.93
Page 52 of 61
116 9/7/2032 1,539,059.93 317,107.60 301,717.00 15,390.60 1,237,342.93
117 10/7/2032 1,237,342.93 317,107.60 304,734.17 12,373.43 932,608.76
118 11/7/2032 932,608.76 317,107.60 307,781.51 9,326.09 624,827.25
119 12/7/2032 624,827.25 317,107.60 310,859.33 6,248.27 313,967.92
120 1/7/2033 313,967.92 317,107.60 313,967.92 3,139.68 0.00
30. Project at a Glance
Hereunder is the summary of Dragonese Detergents as a partnership business.
Concept of the Project

"Capitalizing on essentiality and sustainability"
Name of the Business Dragonese Detergents

Ownership Type Partnership
Nature of the Business Manufacturing Detergent Powder
Location of the Dumdum, Samtse, Bhutan
Business
Area of land/space 50 Decimal
required
Amenities Scenario for i) Access Road
Dragonese Detergents There already is a black topped access road.
ii) Water Supply
There is reliable water supply.
Promoter/s Dragonese Detergents is a partnership business organization.
Dragonese Detergents will perform according to set standards
and Dragonese Detergents as an organization will be managed
professionally with 14 manpower.
No of Employee 14 (Fourteen)
Total Cost of the Nu. 29,470,087.00/- (Twenty Nine Million Four Hundred
Project Seventy Thousand and Eighty Seven Ngultrum).
Means of Financing Term Loan (75%) Nu. 22,102,565.25/- (Twenty Two Million One
Hundred Two Thousand Five Hundred and Sixty Five Point Two
Five Ngultrum)
Equity (25%) Nu. 7,367,521.75/- (Seven Million Three Hundred
Sixty Seven Thousand Five Hundred and Twenty One Point
Seven Five Ngultrum)
Break Down Amount As The Amount Based On

Sl.
Cost of the Particulars Annual Total Of Working Capital
No.
Project Startup Budget For 3 Months
Page 53 of 61
1 Plant and machinery 9,425,450 9,425,450
2 Furniture & Fixture 82,500 82,500
3 Other Fixed Assets Plus 155,220 155,220
Miscellaneous
4 Cost of Goods Sold 11,466,000 11,466,000
5 Working Capital 7,890,917.00 1,972,729.25
Total Cost of the Project 29,020,087.00 23,101,899.25
Main Sl. Values in

Particulars
Machinery No. Nu.
1 Sunrise Mild Steel 1000 Kg Heavy Duty Platform 22,500
Scales
2 Trolley 7,650
2 Godrej Diesel Forklift Truck, For Warehouse, 890,000
Side Loader
3 T.7 Ultra DCR 45 WB CBC 100 BS 6 TATA Truck 1,740,000
4 Detergent Powder Plant, Capacity: 200 To 5000 3,000,000
Kg/Hr
5 Detergent Powder Packing Machine 450,000
6 Double Cabin 4-Wheel Drive Mahindra Bolero 750,000
Total Cost 9,875,450
Financial Analysis Total Payback Period for Loan - 10 Years/120 Months

Monthly Installment Scale - Nu. 317,107.60/-
IRR – 329 % on investment
NPV – Nu. 84,397,670/- (10% discount rate)
Project break-even – 29%
Total Annual Cost of A. Cost of Goods B. Cost of Operation Annual Total of
Sales Nu. 11,466,000/- Nu. 7,890,917/- Costs (A+B)
Nu. 19,356,917/-
Annual Sales Nu. 39,000,000/-
Turnover
Net Profit/Margin Nu. 11,598,427/- (30%)
Products Detergent Powder in the Detergent sector or industry
Services Services related to Detergent Powder in the Detergent sector or
industry
Market Domestic and International
Implementation 6.1 Months
Period
Page 54 of 61
AANEXURE I - BIO DATA OF THE PARTNERS
Sl.
No Name CID No. Address E-Mail ID Contact No.
.
1 Kinley Dorjee 11603003310 Residential/ Thim Throm, ternionthe3@g 00975-
Current Thimphu, mail.com 77656005
Bhutan
Permanent Pam,
Khamdang,
Trashiyangtse
2
Page 55 of 61
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THE BUSINESS PLAN for

Dragonese Detergents was established as a partnership business by the partners whose

Dragonese Detergents will incept with specialization in manufacturing of Dragonese

The total value of Dragonese Detergents as on inception is Nu. 29,470,087.00/- (Twenty

The mission of Dragonese Detergents is to avert the economic burdens imposed by

Dragonese Detergents shall maintain sufficient sustainability in terms of both products

In terms of quality following issues shall be taken care of:

Dragonese Detergents is a partnership business. Dragonese Detergents will perform according

4. Products and Services

Dragonese Detergents will engage in commercial production, marketing and supply of

EXPENDITURE SCHEDULE FOR LOAN

GENERIC OR ACTUAL EXPENDITURE SCHEDULE

Chart: Startup Budgeting Scenario

Particulars of Useful Depreciation Schedule (Straight line Method)

3 Procurement 45 15-Mar- 29-Apr- X

As stated earlier, Dragonese Detergents was established as a medium scale partnership

10. Personnel Plan

Table: Personnel Plan

12. Remuneration Plan

salary compounded by a proportionate contribution from the employer;

3) Performance incentive equal to 20 % (twenty percent) of an employee's monthly salary in

13. Market Analysis Summary

Table: Market Analysis

Chart: Market Analysis (Pie)

15. Industry Analysis

17. Competitive Edge

18. Marketing Strategy

19. Sales Strategy

20. Sales Forecast

Table: Forecast of Direct Cost of Sales

21. Important Assumptions

Table: General Assumptions

22. SWOT Analysis

SWOT Analysis for Dragonese Detergents is analyzed as hereunder.

23. Break-even Analysis

Table: Break-Even Analysis

Yearly Revenue Break-Even Nu. 11,272,739

Table: Investment Scenario

24. The Layout of Dragonese Detergents

Office Manufacturing Plant Toilet

25. Waste Management for Dragonese Detergents

Biological Treatment of Waste Water

1) Biological Aerobic Treatment (in presence of oxygen)

Aerated Lagoons: It is one of the aerobic biological wastewater or waste treatment

2) Biological Anaerobic Treatment (in absence of oxygen)

26. Amenities Scenario for Dragonese Detergents

27. The Machinery Requirement for Dragonese Detergents

MACHINERY REQUIREMENT FOR DRAGONESE DETERGENTS

Details of the product

Material Mild Steel

Details of the product

Minimum Order 1 Piece

Details of the product

5 T.7 Ultra DCR 45 WB CBC 100 BS 6 TATA Truck

Details of the product

6 Detergent Powder Plant, Capacity: 200 To 5000 Kg/Hr

Details of the product