Assumptions

1 Revenue:
Revenue is generated through the sale of bottles to UMT and UMT Café.

Sale to UMT is constant throughout the year despite the change in weather. However Cafe
sales are reduced in Winter and increased in Summer. Selling price in First year is fixed at Rs.
40 to UMT and Rs. 30 to Café respectively.
2 Labor Cost:
Labor Cost is divided into Direct and Indirect Labor. Labor is working in both projects I.e. 19
Ltr and 500 ml, therefore their salaries are equally divided in these both projects.

Detail of Direct Labor and their respective salaries is as follows:

No. of Salary per

Particulars
persons month
Production Manager 1 50,000
RO Operator
Helpers (2)* 3 75,000
*Proposed hiring of one helper
Detail of Indirect Labor and their repective Salaries is as follows:

No. of Salary per

Particulars
persons month
Sales Staff** 2 80,000
Accountant 1 30,000
**Proposed hiring of 2 sales representative
Annual increment in salaries upto 10% per Annum.

3 Depreciation:
Depreciation on Plant and Machinery is attributed to Direct Cost and Depreciation of Civil
work is attributed to Indirect Cost.
4 Other Operating Expenses:
Digital Advertisement cost for first year is Rs. 600,000 per year.
Other operating expenses are increased by the Rates as mentioned in the Assumptions in
Income & Expenditure Sheet.
 Assumptions
5 Fixed Assets:
All Fixed Assets are assumed to be Capitalized from January 2023.
Currently there is no plan to deliver the bottles therefore no vehicle is included.
CISE
Net Present Value, IRR and Payback Period Calculation

Year Time Free Cash Flow PV Factor NPV Cummulative NPV

0 t0 (1,551,190) (1,551,190) (1,551,190)

1 t1 478,209 0.83 395,214 (1,155,976)
2 t2 948,613 0.68 647,915 (508,060)
3 t3 1,610,725 0.56 909,212 401,152
4 t4 2,442,746 0.47 1,139,559 1,540,711
5 t5 3,482,069 0.39 1,342,488 2,883,199
6 t6 4,811,970 0.32 1,533,242 4,416,441
7 t7 6,446,143 0.26 1,697,471 6,113,912
8 t8 8,443,851 0.22 1,837,628 7,951,540
9 t9 10,902,178 0.18 1,960,852 9,912,393
10 t10 87,385,517 0.15 12,989,300 22,901,693

Sum of Present Value 24,452,883

Less: Initial Investment (1,551,190)

Net Present Value of the Project 22,901,693

Internal Rate of Return (IRR) 50%

Payback Period in Years 3.56

Payback Period 3 years / 6 months

Free Cash Flow

87,385,517

10,902,178
8,443,851
6,446,143
4,811,970
2,442,7463,482,069
478,209 948,613 1,610,725
(1,551,190)
t0 t1 t2 t3 t4 t5 t6 t7 t8 t9 t10
CISE Water (500ml Project)
Projected Income & Expenditure

Year-1 Year-2 Year-3 Year-4 Year-5 Year-6 Year-7 Year-8 Year-9 Year-10 Total
Description
Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount
Revenue:
Sale to UMT 1,009,600 2,087,536 2,525,919 3,056,361 3,698,197 4,474,819 5,414,531 6,551,582 7,927,414 9,592,172 46,338,131
Sale to UMT Hostel 1,262,000 2,609,420 3,157,398 3,820,452 4,622,747 5,593,524 6,768,163 8,189,478 9,909,268 11,990,214 57,922,664
Sale to Other 946,500 1,957,065 2,368,049 2,865,339 3,467,060 4,195,143 5,076,123 6,142,108 7,431,951 8,992,661 43,441,998
Sale Other 1,049,721 2,464,681 2,982,264 3,608,540 4,366,333 5,283,263 6,392,748 7,735,226 9,359,623 11,325,144 54,567,544
4,267,821 9,118,702 11,033,630 13,350,692 16,154,337 19,546,748 23,651,565 28,618,394 34,628,257 41,900,190 202,270,337

Expenses:
Direct:
Salaries 375,000 810,000 874,800 944,784 1,020,367 1,020,367 1,020,367 1,020,367 1,020,367 1,020,367 9,126,784
Material 2,143,595 4,602,722 5,569,294 6,738,845 8,154,003 9,866,344 11,938,276 14,445,314 17,478,829 21,149,384 102,086,604
Electricity 143,000 360,360 432,432 518,918 622,702 747,242 896,691 1,076,029 1,291,235 1,549,482 7,638,092
Depreciation 56,905 113,810 113,810 113,810 113,810 113,810 113,810 113,810 113,810 113,810 1,081,190
2,718,500 5,886,892 6,990,335 8,316,357 9,910,881 11,747,762 13,969,143 16,655,519 19,904,241 23,833,042 119,932,671

Gross Profit / (Loss) 1,549,322 3,231,811 4,043,295 5,034,335 6,243,456 7,798,986 9,682,422 11,962,875 14,724,016 18,067,149 82,337,666

Indirect:
Salaries 753,000 1,626,480 1,756,598 1,897,126 2,048,896 2,253,786 2,479,165 2,727,081 2,999,789 3,299,768 21,841,690
Compensation & Other Benefits 28,141 60,784 65,647 70,898 76,570 84,227 92,650 101,915 112,107 123,317 816,257
Fuel - - - - - - - - - - -
Office Supplies 10,163 24,392 28,051 31,417 34,558 38,014 41,816 50,214 55,657 61,222 375,504
Printing & Stationery 5,251 12,602 14,492 16,231 17,854 19,639 21,603 25,942 28,754 31,629 193,997
Fee & Subscription 6,560 15,744 18,106 20,278 22,306 24,537 26,990 32,411 35,924 39,517 242,373
Advertisement & Marketing 300,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000 5,700,000
Insurance 6,903 13,806 13,806 13,806 13,806 13,806 13,806 13,806 13,806 13,806 131,153
Maintenance 18,000 43,200 49,680 55,642 61,206 66,816 74,059 81,465 89,611 175,659 715,337
1,128,018 2,397,007 2,546,379 2,705,398 2,875,197 3,100,826 3,350,089 3,632,833 3,935,648 4,344,918 30,016,312

Net Profit / (Loss) 421,304 834,804 1,496,916 2,328,937 3,368,259 4,698,160 6,332,334 8,330,042 10,788,368 13,722,231 52,321,354

Net Profit Ratio 10% 9% 14% 17% 21% 24% 27% 29% 31% 33% 26%
CISE Water (500ml Project)
Projected Income & Expenditure

Year-1
Description Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23
Amount Amount Amount Amount Amount Amount
Revenue:
Sale to UMT 160,000 160,000 160,000 160,000 176,000 193,600
Sale to UMT Hostel 200,000 200,000 200,000 200,000 220,000 242,000
Sale Outside 150,000 150,000 150,000 150,000 165,000 181,500
Sale Other 74,233 160,343 173,170 193,950 213,346 234,680
584,233 670,343 683,170 703,950 774,346 851,780

Expenses:
Direct:
Salaries 62,500 62,500 62,500 62,500 62,500 62,500
Material 286,340 336,229 343,660 355,700 391,270 430,397
Electricity 14,300 14,300 28,600 28,600 28,600 28,600
Depreciation 9,484 9,484 9,484 9,484 9,484 9,484
372,624 422,513 444,244 456,284 491,854 530,981

Gross Profit / (Loss) 211,609 247,830 238,926 247,667 282,492 320,799

Indirect:
Salaries 125,500 125,500 125,500 125,500 125,500 125,500
Compensation & Other Benefits 4,690 4,690 4,690 4,690 4,690 4,690
Fuel - - - - - -
Office Supplies 1,694 1,694 1,694 1,694 1,694 1,694
Printing & Stationery 875 875 875 875 875 875
Fee & Subscription 1,093 1,093 1,093 1,093 1,093 1,093
Advertisement & Marketing 50,000 50,000 50,000 50,000 50,000 50,000
Insurance 1,150 1,150 1,150 1,150 1,150 1,150
Maintenance 3,000 3,000 3,000 3,000 3,000 3,000
188,003 188,003 188,003 188,003 188,003 188,003

Net Profit / (Loss) 23,606 59,827 50,923 59,664 94,489 132,796

4% 9% 7% 8% 12% 16%
CISE Water (500ml Project)
Projected Income & Expenditure

Year-2
Description Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23 Jan-24 Feb-24 Mar-24 Apr-24 May-24 Jun-24
Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount
Revenue:
Sale to UMT 212,960 212,960 193,600 176,000 88,000 88,000 88,000 193,600 193,600 193,600 212,960 234,256
Sale to UMT Hostel 266,200 266,200 242,000 220,000 110,000 110,000 110,000 242,000 242,000 242,000 266,200 292,820
Sale Outside 199,650 199,650 181,500 165,000 82,500 82,500 82,500 181,500 181,500 181,500 199,650 219,615
Sale Other 258,148 258,148 234,680 213,346 106,673 106,673 106,673 194,015 209,536 234,680 258,148 283,963
### 936,958 936,958 851,780 774,346 387,173 387,173 387,173 811,115 826,636 851,780 936,958 1,030,654

Expenses:
Direct:
Salaries 67,500 67,500 67,500 67,500 67,500 67,500 67,500 67,500 67,500 67,500 67,500 67,500
Material 473,436 473,436 430,397 391,270 195,635 195,635 195,635 406,837 415,829 430,397 473,436 520,780
Electricity 34,320 34,320 34,320 34,320 34,320 17,160 17,160 17,160 34,320 34,320 34,320 34,320
Depreciation 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484
### 584,740 584,740 541,701 502,574 306,939 289,779 289,779 500,981 527,133 541,701 584,740 632,084

Gross Profit / (Loss) 352,218 352,218 310,079 271,772 80,234 97,394 97,394 310,134 299,503 310,079 352,218 398,570

Indirect:
Salaries 135,540 135,540 135,540 135,540 135,540 135,540 135,540 135,540 135,540 135,540 135,540 135,540
Compensation & Other Benefits 5,065 5,065 5,065 5,065 5,065 5,065 5,065 5,065 5,065 5,065 5,065 5,065
Fuel - - - - - - - - - - - -
Office Supplies 2,033 2,033 2,033 2,033 2,033 2,033 2,033 2,033 2,033 2,033 2,033 2,033
Printing & Stationery 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050
Fee & Subscription 1,312 1,312 1,312 1,312 1,312 1,312 1,312 1,312 1,312 1,312 1,312 1,312
Advertisement & Marketing 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000
Insurance 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150
Maintenance 3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600
### 199,751 199,751 199,751 199,751 199,751 199,751 199,751 199,751 199,751 199,751 199,751 199,751

Net Profit / (Loss) 152,467 152,467 110,329 72,021 (119,517) (102,357) (102,357) 110,383 99,752 110,329 152,467 198,819

### 16% 16% 13% 9% -31% -26% -26% 14% 12% 13% 16% 19%
CISE Water (500ml Project)
Projected Income & Expenditure

Year-3
Description Jul-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24 Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25
Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount
Revenue:
Sale to UMT 257,682 257,682 234,256 212,960 106,480 106,480 106,480 234,256 234,256 234,256 257,682 283,450
Sale to UMT Hostel 322,102 322,102 292,820 266,200 133,100 133,100 133,100 292,820 292,820 292,820 322,102 354,312
Sale Outside 241,577 241,577 219,615 199,650 99,825 99,825 99,825 219,615 219,615 219,615 241,577 265,734
Sale Other 312,359 312,359 283,963 258,148 129,074 129,074 129,074 234,758 253,538 283,963 312,359 343,595
### 1,133,719 1,133,719 1,030,654 936,958 468,479 468,479 468,479 981,449 1,000,229 1,030,654 1,133,719 1,247,091

Expenses:
Direct:
Salaries 72,900 72,900 72,900 72,900 72,900 72,900 72,900 72,900 72,900 72,900 72,900 72,900
Material 572,858 572,858 520,780 473,436 236,718 236,718 236,718 492,272 503,153 520,780 572,858 630,144
Electricity 41,184 41,184 41,184 41,184 41,184 20,592 20,592 20,592 41,184 41,184 41,184 41,184
Depreciation 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484
### 696,426 696,426 644,348 597,004 360,286 339,694 339,694 595,248 626,721 644,348 696,426 753,712

Gross Profit / (Loss) 437,293 437,293 386,306 339,954 108,193 128,785 128,785 386,200 373,508 386,306 437,293 493,379

Indirect:
Salaries 146,383 146,383 146,383 146,383 146,383 146,383 146,383 146,383 146,383 146,383 146,383 146,383
Compensation & Other Benefits 5,471 5,471 5,471 5,471 5,471 5,471 5,471 5,471 5,471 5,471 5,471 5,471
Fuel - - - - - - - - - - - -
Office Supplies 2,338 2,338 2,338 2,338 2,338 2,338 2,338 2,338 2,338 2,338 2,338 2,338
Printing & Stationery 1,208 1,208 1,208 1,208 1,208 1,208 1,208 1,208 1,208 1,208 1,208 1,208
Fee & Subscription 1,509 1,509 1,509 1,509 1,509 1,509 1,509 1,509 1,509 1,509 1,509 1,509
Advertisement & Marketing 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000
Insurance 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150
Maintenance 4,140 4,140 4,140 4,140 4,140 4,140 4,140 4,140 4,140 4,140 4,140 4,140
### 212,198 212,198 212,198 212,198 212,198 212,198 212,198 212,198 212,198 212,198 212,198 212,198

Net Profit / (Loss) 225,095 225,095 174,108 127,755 (104,005) (83,413) (83,413) 174,002 161,310 174,108 225,095 281,181

### 20% 20% 17% 14% -22% -18% -18% 18% 16% 17% 20% 23%
CISE Water (500ml Project)
Projected Income & Expenditure

Year-4
Description Jul-25 Aug-25 Sep-25 Oct-25 Nov-25 Dec-25 Jan-26 Feb-26 Mar-26 Apr-26 May-26 Jun-26
Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount
Revenue:
Sale to UMT 311,795 311,795 283,450 257,682 128,841 128,841 128,841 283,450 283,450 283,450 311,795 342,974
Sale to UMT Hostel 389,743 389,743 354,312 322,102 161,051 161,051 161,051 354,312 354,312 354,312 389,743 428,718
Sale Outside 292,308 292,308 265,734 241,577 120,788 120,788 120,788 265,734 265,734 265,734 292,308 321,538
Sale Other 377,955 377,955 343,595 312,359 156,180 156,180 156,180 284,057 306,781 343,595 377,955 415,750
### 1,371,800 1,371,800 1,247,091 1,133,719 566,860 566,860 566,860 1,187,553 1,210,277 1,247,091 1,371,800 1,508,980

Expenses:
Direct:
Salaries 78,732 78,732 78,732 78,732 78,732 78,732 78,732 78,732 78,732 78,732 78,732 78,732
Material 693,158 693,158 630,144 572,858 286,429 286,429 286,429 595,649 608,815 630,144 693,158 762,474
Electricity 49,421 49,421 49,421 49,421 49,421 24,710 24,710 24,710 49,421 49,421 49,421 49,421
Depreciation 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484
### 830,795 830,795 767,781 710,495 424,066 399,355 399,355 708,576 746,452 767,781 830,795 900,111

Gross Profit / (Loss) 541,005 541,005 479,311 423,224 142,794 167,504 167,504 478,977 463,825 479,311 541,005 608,869

Indirect:
Salaries 158,094 158,094 158,094 158,094 158,094 158,094 158,094 158,094 158,094 158,094 158,094 158,094
Compensation & Other Benefits 5,908 5,908 5,908 5,908 5,908 5,908 5,908 5,908 5,908 5,908 5,908 5,908
Fuel - - - - - - - - - - - -
Office Supplies 2,618 2,618 2,618 2,618 2,618 2,618 2,618 2,618 2,618 2,618 2,618 2,618
Printing & Stationery 1,353 1,353 1,353 1,353 1,353 1,353 1,353 1,353 1,353 1,353 1,353 1,353
Fee & Subscription 1,690 1,690 1,690 1,690 1,690 1,690 1,690 1,690 1,690 1,690 1,690 1,690
Advertisement & Marketing 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000
Insurance 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150
Maintenance 4,637 4,637 4,637 4,637 4,637 4,637 4,637 4,637 4,637 4,637 4,637 4,637
### 225,450 225,450 225,450 225,450 225,450 225,450 225,450 225,450 225,450 225,450 225,450 225,450

Net Profit / (Loss) 315,555 315,555 253,861 197,775 (82,656) (57,946) (57,946) 253,527 238,375 253,861 315,555 383,420

### 23% 23% 20% 17% -15% -10% -10% 21% 20% 20% 23% 25%
CISE Water (500ml Project)
Projected Income & Expenditure

Year-5 Year-6 Year-7

Description Jul-26 Aug-26 Sep-26 Oct-26 Nov-26 Dec-26 Jan-27 Feb-27 Mar-27 Apr-27 May-27 Jun-27 Jul-27 Aug-27 Sep-27 Oct-27 Nov-27 Dec-27 Jan-28 Feb-28 Mar-28 Apr-28 May-28 Jun-28 Jul-28 Aug-28 Sep-28 Oct-28 Nov-28 Dec-28 Jan-29 Feb-29 Mar-29 Apr-29 May-29 Jun-29
Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount
Revenue:
Sale to UMT 377,272 377,272 342,974 311,795 155,897 155,897 155,897 342,974 342,974 342,974 377,272 414,999 456498.67 456498.67 414998.794 377271.631 188635.82 188635.8153 188635.815 414998.79 414998.79 414998.79 456498.67298 502148.54028 552363.3943 552363.3943 502148.54028 456498.67298 228249.33649 228249.33649 228249.33649 502148.54028 502148.54028 502148.54028 552363.3943 607599.73373
Sale to UMT Hostel 471,590 471,590 428,718 389,743 194,872 194,872 194,872 428,718 428,718 428,718 471,590 518,748 570623.34 570623.34 518748.492 471589.538 235794.77 235794.7691 235794.769 518748.49 518748.49 518748.49 570623.34122 627685.67534 690454.24288 690454.24288 627685.67534 570623.34122 285311.67061 285311.67061 285311.67061 627685.67534 627685.67534 627685.67534 690454.24288 759499.66717
Sale Outside 353,692 353,692 321,538 292,308 146,154 146,154 146,154 321,538 321,538 321,538 353,692 389,061 427967.51 427967.51 389061.369 353692.154 176846.08 176846.0768 176846.077 389061.37 389061.37 389061.37 427967.50592 470764.25651 517840.68216 517840.68216 470764.25651 427967.50592 213983.75296 213983.75296 213983.75296 470764.25651 470764.25651 470764.25651 517840.68216 569624.75037
Sale Other 457,325 457,325 415,750 377,955 188,977 188,977 188,977 343,709 371,205 415,750 457,325 503,058 553363.29 553363.29 503057.532 457325.029 228662.51 228662.5147 228662.515 415887.51 449158.51 503057.53 553363.28569 608699.61426 669569.57569 669569.57569 608699.61426 553363.28569 276681.64285 276681.64285 276681.64285 503223.88745 543481.79845 608699.61426 669569.57569 736526.53326
### 1,659,878 1,659,878 1,508,980 1,371,800 685,900 685,900 685,900 1,436,939 1,464,436 1,508,980 1,659,878 1,825,866 2,008,453 2,008,453 1,825,866 1,659,878 829,939 829,939 829,939 1,738,696 ### 1,825,866 2,008,453 2,209,298 2,430,228 2,430,228 2,209,298 2,008,453 1,004,226 1,004,226 1,004,226 2,103,822 2,144,080 2,209,298 2,430,228 2,673,251

Expenses:
Direct:
Salaries 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031
Material 838,721 838,721 762,474 693,158 346,579 346,579 346,579 720,736 736,666 762,474 838,721 922,593 1,014,853 1,014,853 922,593 838,721 419,361 419,361 419,361 872,090 891,366 922,593 1,014,853 1,116,338 1,227,972 1,227,972 1,116,338 1,014,853 507,426 507,426 507,426 1,055,229 1,078,553 1,116,338 1,227,972 1,350,769
Electricity 59,305 59,305 59,305 59,305 59,305 29,652 29,652 29,652 59,305 59,305 59,305 59,305 71,166 71,166 71,166 71,166 71,166 35,583 35,583 35,583 71,166 71,166 71,166 71,166 85,399 85,399 85,399 85,399 85,399 42,700 42,700 42,700 85,399 85,399 85,399 85,399
Depreciation 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484
### 992,541 992,541 916,294 846,978 500,399 470,746 470,746 844,903 890,486 916,294 992,541 1,076,413 1,180,533 1,180,533 1,088,274 1,004,402 585,041 549,458 549,458 1,002,188 ### 1,088,274 1,180,533 1,282,019 1,407,886 1,407,886 1,296,252 1,194,767 687,340 644,641 644,641 1,192,444 1,258,467 1,296,252 1,407,886 1,530,683

Gross Profit / (Loss) 667,337 667,337 592,687 524,823 185,501 215,154 215,154 592,036 573,950 592,687 667,337 749,453 827,919 827,919 737,592 655,476 244,898 280,481 280,481 736,508 714,920 737,592 827,919 927,279 1,022,342 1,022,342 913,046 813,686 316,886 359,586 359,586 911,379 885,613 913,046 1,022,342 1,142,568

Indirect:
Salaries 170,741 170,741 170,741 170,741 170,741 170,741 170,741 170,741 170,741 170,741 170,741 170,741 187,816 187,816 187,816 187,816 187,816 187,816 187,816 187,816 187,816 187,816 187,816 187,816 206,597 206,597 206,597 206,597 206,597 206,597 206,597 206,597 206,597 206,597 206,597 206,597
Compensation & Other Benefits 6,381 6,381 6,381 6,381 6,381 6,381 6,381 6,381 6,381 6,381 6,381 6,381 7,019 7,019 7,019 7,019 7,019 7,019 7,019 7,019 7,019 7,019 7,019 7,019 7,721 7,721 7,721 7,721 7,721 7,721 7,721 7,721 7,721 7,721 7,721 7,721
Fuel - - - - - - - - - - - -
Office Supplies 2,880 2,880 2,880 2,880 2,880 2,880 2,880 2,880 2,880 2,880 2,880 2,880 3,168 3,168 3,168 3,168 3,168 3,168 3,168 3,168 3,168 3,168 3,168 3,168 3,485 3,485 3,485 3,485 3,485 3,485 3,485 3,485 3,485 3,485 3,485 3,485
Printing & Stationery 1,488 1,488 1,488 1,488 1,488 1,488 1,488 1,488 1,488 1,488 1,488 1,488 1,637 1,637 1,637 1,637 1,637 1,637 1,637 1,637 1,637 1,637 1,637 1,637 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800
Fee & Subscription 1,859 1,859 1,859 1,859 1,859 1,859 1,859 1,859 1,859 1,859 1,859 1,859 2,045 2,045 2,045 2,045 2,045 2,045 2,045 2,045 2,045 2,045 2,045 2,045 2,249 2,249 2,249 2,249 2,249 2,249 2,249 2,249 2,249 2,249 2,249 2,249
Advertisement & Marketing 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000
Insurance 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150
Maintenance 5,100 5,100 5,100 5,100 5,100 5,100 5,100 5,100 5,100 5,100 5,100 5,100 5,100 5,611 5,611 5,611 5,611 5,611 5,611 5,611 5,611 5,611 5,611 5,611 6,172 6,172 6,172 6,172 6,172 6,172 6,172 6,172 6,172 6,172 6,172 6,172
### 239,600 239,600 239,600 239,600 239,600 239,600 239,600 239,600 239,600 239,600 239,600 239,600 257,935 258,445 258,445 258,445 258,445 258,445 258,445 258,445 258,445 258,445 258,445 258,445 279,174 279,174 279,174 279,174 279,174 279,174 279,174 279,174 279,174 279,174 279,174 279,174

Net Profit / (Loss) 427,738 427,738 353,087 285,223 (54,098) (24,446) (24,446) 352,436 334,350 353,087 427,738 509,853 569,985 569,475 479,147 397,032 (13,547) 22,036 22,036 478,063 456,475 479,147 569,475 668,835 743,168 743,168 633,872 534,512 37,712 80,412 80,412 632,205 606,439 633,872 743,168 863,394

### 26% 26% 23% 21% -8% -4% -4% 25% 23% 23% 26% 28% 28% 28% 26% 24% -2% 3% 3% 27% 26% 26% 28% 30% 31% 31% 29% 27% 4% 8% 8% 30% 28% 29% 31% 32%
CISE Water (500ml Project)
Projected Income & Expenditure

Year-8 Year-9 Year-10

Description Jul-29 Aug-29 Sep-29 Oct-29 Nov-29 Dec-29 Jan-30 Feb-30 Mar-30 Apr-30 May-30 Jun-30 Jul-30 Aug-30 Sep-30 Oct-30 Nov-30 Dec-30 Jan-31 Feb-31 Mar-31 Apr-31 May-31 Jun-31 Jul-31 Aug-31 Sep-31 Oct-31 Nov-31 Dec-31 Jan-32 Feb-32 Mar-32 Apr-32
Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount
Revenue:
Sale to UMT 668359.70711 668359.70711 607599.73373 552363.3943 276181.69715 276181.69715 276181.69715 607599.73373 607599.73373 607599.73373 668359.70711 735195.67782 808715.2456 808715.2456 735195.67782 668359.70711 334179.85355 334179.85355 334179.85355 735195.67782 735195.67782 735195.67782 808715.2456 889586.77016 978545.44717 978545.44717 889586.77016 808715.2456 404357.6228 404357.6228 404357.6228 889586.77016 889586.77016 889586.77016
Sale to UMT Hostel 835449.63388 835449.63388 759499.66717 690454.24288 345227.12144 345227.12144 345227.12144 759499.66717 759499.66717 759499.66717 835449.63388 918994.59727 1010894.057 1010894.057 918994.59727 835449.63388 417724.81694 417724.81694 417724.81694 918994.59727 918994.59727 918994.59727 1010894.057 1111983.4627 1223181.809 1223181.809 1111983.4627 1010894.057 505447.0285 505447.0285 505447.0285 1111983.4627 1111983.4627 1111983.4627
Sale Outside 626587.22541 626587.22541 569624.75037 517840.68216 258920.34108 258920.34108 258920.34108 569624.75037 569624.75037 569624.75037 626587.22541 689245.94795 758170.54275 758170.54275 689245.94795 626587.22541 313293.61271 313293.61271 313293.61271 689245.94795 689245.94795 689245.94795 758170.54275 833987.59702 917386.35673 917386.35673 833987.59702 758170.54275 379085.27137 379085.27137 379085.27137 833987.59702 833987.59702 833987.59702
Sale Other 810179.18658 810179.18658 736526.53326 669569.57569 334784.78784 334784.78784 334784.78784 608900.90382 657612.97612 736526.53326 810179.18658 891197.10524 980316.81576 980316.81576 891197.10524 810179.18658 405089.59329 405089.59329 405089.59329 736770.09362 795711.70111 891197.10524 980316.81576 1078348.4973 1186183.3471 1186183.3471 1078348.4973 980316.81576 490158.40788 490158.40788 490158.40788 891491.81328 962811.15834 1078348.4973
### 2,940,576 2,940,576 2,673,251 2,430,228 1,215,114 1,215,114 1,215,114 2,545,625 2,594,337 2,673,251 2,940,576 3,234,633 3,558,097 3,558,097 3,234,633 2,940,576 1,470,288 1,470,288 1,470,288 3,080,206 3,139,148 3,234,633 3,558,097 3,913,906 4,305,297 4,305,297 3,913,906 3,558,097 1,779,048 1,779,048 1,779,048 3,727,050 3,798,369 3,913,906

Expenses:
Direct:
Salaries 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031 85,031
Material 1,485,846 1,485,846 1,350,769 1,227,972 613,986 613,986 613,986 1,276,828 1,305,050 1,350,769 1,485,846 1,634,431 1,797,874 1,797,874 1,634,431 1,485,846 742,923 742,923 742,923 1,544,961 1,579,110 1,634,431 1,797,874 1,977,661 2,175,427 2,175,427 1,977,661 1,797,874 898,937 898,937 898,937 1,869,403 1,910,723 1,977,661
Electricity 102,479 102,479 102,479 102,479 102,479 51,239 51,239 51,239 102,479 102,479 102,479 102,479 122,975 122,975 122,975 122,975 122,975 61,487 61,487 61,487 122,975 122,975 122,975 122,975 147,570 147,570 147,570 147,570 147,570 73,785 73,785 73,785 147,570 147,570
Depreciation 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484 9,484
### 1,682,840 1,682,840 1,547,763 1,424,966 810,980 759,740 759,740 1,422,582 1,502,043 1,547,763 1,682,840 1,831,424 2,015,363 2,015,363 1,851,920 1,703,335 960,412 898,925 898,925 1,700,963 1,796,599 1,851,920 2,015,363 2,195,150 2,417,512 2,417,512 2,219,745 2,039,958 1,141,021 1,067,236 1,067,236 2,037,703 2,152,807 2,219,745

Gross Profit / (Loss) 1,257,736 1,257,736 1,125,488 1,005,262 404,134 455,374 455,374 1,123,043 1,092,294 1,125,488 1,257,736 1,403,209 1,542,734 1,542,734 1,382,713 1,237,240 509,875 571,363 571,363 1,379,243 1,342,549 1,382,713 1,542,734 1,718,756 1,887,785 1,887,785 1,694,161 1,518,139 638,027 711,812 711,812 1,689,347 1,645,562 1,694,161

Indirect:
Salaries 227,257 227,257 227,257 227,257 227,257 227,257 227,257 227,257 227,257 227,257 227,257 227,257 249,982 249,982 249,982 249,982 249,982 249,982 249,982 249,982 249,982 249,982 249,982 249,982 274,981 274,981 274,981 274,981 274,981 274,981 274,981 274,981 274,981 274,981
Compensation & Other Benefits 8,493 8,493 8,493 8,493 8,493 8,493 8,493 8,493 8,493 8,493 8,493 8,493 9,342 9,342 9,342 9,342 9,342 9,342 9,342 9,342 9,342 9,342 9,342 9,342 10,276 10,276 10,276 10,276 10,276 10,276 10,276 10,276 10,276 10,276
Fuel
Office Supplies 3,833 4,216 4,216 4,216 4,216 4,216 4,216 4,216 4,216 4,216 4,216 4,216 4,638 4,638 4,638 4,638 4,638 4,638 4,638 4,638 4,638 4,638 4,638 4,638 5,102 5,102 5,102 5,102 5,102 5,102 5,102 5,102 5,102 5,102
Printing & Stationery 1,980 2,178 2,178 2,178 2,178 2,178 2,178 2,178 2,178 2,178 2,178 2,178 2,396 2,396 2,396 2,396 2,396 2,396 2,396 2,396 2,396 2,396 2,396 2,396 2,636 2,636 2,636 2,636 2,636 2,636 2,636 2,636 2,636 2,636
Fee & Subscription 2,474 2,722 2,722 2,722 2,722 2,722 2,722 2,722 2,722 2,722 2,722 2,722 2,994 2,994 2,994 2,994 2,994 2,994 2,994 2,994 2,994 2,994 2,994 2,994 3,293 3,293 3,293 3,293 3,293 3,293 3,293 3,293 3,293 3,293
Advertisement & Marketing 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000
Insurance 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150
Maintenance 6,789 6,789 6,789 6,789 6,789 6,789 6,789 6,789 6,789 6,789 6,789 6,789 7,468 7,468 7,468 7,468 7,468 7,468 7,468 7,468 7,468 7,468 7,468 7,468 8,214 9,036 9,939 10,933 12,027 13,229 14,552 16,007 17,608 19,369
### 301,976 302,805 302,805 302,805 302,805 302,805 302,805 302,805 302,805 302,805 302,805 302,805 327,971 327,971 327,971 327,971 327,971 327,971 327,971 327,971 327,971 327,971 327,971 327,971 355,653 356,474 357,378 358,372 359,465 360,668 361,991 363,446 365,047 366,807

Net Profit / (Loss) 955,760 954,931 822,683 702,457 101,329 152,569 152,569 820,238 789,489 822,683 954,931 1,100,404 1,214,763 1,214,763 1,054,743 909,270 181,905 243,392 243,392 1,051,272 1,014,578 1,054,743 1,214,763 1,390,785 1,532,133 1,531,311 1,336,783 1,159,767 278,562 351,144 349,821 1,325,901 1,280,515 1,327,354

### 33% 32% 31% 29% 8% 13% 13% 32% 30% 31% 32% 34% 34% 34% 33% 31% 12% 17% 17% 34% 32% 33% 34% 36% 36% 36% 34% 33% 16% 20% 20% 36% 34% 34%
 CISE Water (500ml Project)
Projected Income & Expenditure

Year-10
Total
Description May-32 Jun-32
Amount Amount Amount
Revenue:
Sale to UMT 978545.44717 1076399.9919 46,338,131
Sale to UMT Hostel 1223181.809 1345499.9899 57,922,664
Sale Outside 917386.35673 1009124.9924 43,441,998
Sale Other 1186183.3471 1304801.6818 54,567,544
### 4,305,297 4,735,827 202,270,337

Expenses:
Direct:
Salaries 85,031 85,031 9,126,784
Material 2,175,427 2,392,970 102,086,604
Electricity 147,570 147,570 7,638,092
Depreciation 9,484 9,484 1,081,190
### 2,417,512 2,635,054 119,932,671

Gross Profit / (Loss) 1,887,785 2,100,772 82,337,666

Indirect:
Salaries 274,981 274,981 21,841,690
Compensation & Other Benefits 10,276 10,276 816,257
Fuel -
Office Supplies 5,102 5,102 375,504
Printing & Stationery 2,636 2,636 193,997
Fee & Subscription 3,293 3,293 242,373
Advertisement & Marketing 50,000 50,000 5,700,000
Insurance 1,150 1,150 131,153
Maintenance 21,306 23,437 715,337
### 368,744 370,875 30,016,312

Net Profit / (Loss) 1,519,041 1,729,898 52,321,354

### 35% 37% 26%

Year Description Amount Dep. 10 Years Annual Dep Monthly Dep.

Civil Work @ 5000/sq ft 826,190 20 41,310 3,442

for 165 sq ft
1
Filling Machine 725,000 10 72,500 6,042
1,551,190 113,810 9,484

Civil Work 826,190 20 41,310 3,442

2 Filling Machine 725,000 10 72,500 6,042
1,551,190 113,810 9,484

Civil Work 826,190 20 41,310 3,442

3 Filling Machine 725,000 10 72,500 6,042
1,551,190 113,810 9,484

Civil Work 826,190 20 41,310 3,442

4 Filling Machine 725,000 10 72,500 6,042
1,551,190 113,810 9,484

Civil Work 826,190 20 41,310 3,442

5 Filling Machine 725,000 10 72,500 6,042
1,551,190 113,810 9,484

Civil Work 826,190 20 41,310 3,442

6 Filling Machine 725,000 10 72,500 6,042
1,551,190 113,810 9,484

Civil Work 826,190 20 41,310 3,442

7 Filling Machine 725,000 10 72,500 6,042
1,551,190 113,810 9,484

Civil Work 826,190 20 41,310 3,442

8 Filling Machine 725,000 10 72,500 6,042
1,551,190 113,810 9,484

Civil Work 826,190 20 41,310 3,442

9 Filling Machine 725,000 10 72,500 6,042
1,551,190 113,810 9,484

Civil Work 826,190 20 41,310 3,442

10 Filling Machine 725,000 10 72,500 6,042
1,551,190 113,810 9,484
CISE Water (500ml Project)
Projected Revenue
Year-2
Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23

Sale to UMT (Units) 4,000 4,000 4,000 4,000 4,400 4,840 4,840
Sale to UMT Hostel (Units) 5,000 5,000 5,000 5,000 5,500 6,050 6,050
Sale to outside (Unit) 5,000 5,000 5,000 5,000 5,500 6,050 6,050
Sale to Cafe (Units) 2,474 5,345 5,772 6,465 7,112 7,823 7,823
16,474 19,345 19,772 20,465 22,512 24,763 24,763

Price / Bottle UMT 40 40 40 40 40 40 44

Price / Bottle UMT Hostel 40 40 40 40 40 40 44
Price / Bottle Outside 30 30 30 30 30 30 33
Price / Bottle Retailer 30 30 30 30 30 30 33

Revenue from UMT Sales 160,000 160,000 160,000 160,000 176,000 193,600 212,960
Revenue from UMT Hostel Sa 200,000 200,000 200,000 200,000 220,000 242,000 266,200
Revenue from Outside Sales 150,000 150,000 150,000 150,000 165,000 181,500 199,650
Revenue from Cafe Sales 74,233 160,343 173,170 193,950 213,346 234,680 258,148
Total Revenue 584,233 670,343 683,170 703,950 774,346 851,780 936,958
Aug-23 Sep-23 Oct-23 Nov-23 Dec-23 Jan-24 Feb-24 Mar-24 Apr-24

4,840 4,400 4,000 2,000 2,000 2,000 4,400 4,400 4,400

6,050 5,500 5,000 2,500 2,500 2,500 5,500 5,500 5,500
6,050 5,500 5,000 2,500 2,500 2,500 5,500 5,500 5,500
7,823 7,112 6,465 3,233 3,233 3,233 5,879 6,350 7,112
24,763 22,512 20,465 10,233 10,233 10,233 21,279 21,750 22,512

44 44 44 44 44 44 44 44 44
44 44 44 44 44 44 44 44 44
33 33 33 33 33 33 33 33 33
33 33 33 33 33 33 33 33 33

212,960 193,600 176,000 88,000 88,000 88,000 193,600 193,600 193,600

266,200 242,000 220,000 110,000 110,000 110,000 242,000 242,000 242,000
199,650 181,500 165,000 82,500 82,500 82,500 181,500 181,500 181,500
258,148 234,680 213,346 106,673 106,673 106,673 194,015 209,536 234,680
936,958 851,780 774,346 387,173 387,173 387,173 811,115 826,636 851,780
 Year-3
May-24 Jun-24 Jul-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24 Jan-25

4,840 5,324 5,324 5,324 4,840 4,400 2,200 2,200 2,200

6,050 6,655 6,655 6,655 6,050 5,500 2,750 2,750 2,750
6,050 6,655 6,655 6,655 6,050 5,500 2,750 2,750 2,750
7,823 8,605 8,605 8,605 7,823 7,112 3,556 3,556 3,556
24,763 27,239 27,239 27,239 24,763 22,512 11,256 11,256 11,256

44 44 48 48 48 48 48 48 48
44 44 48 48 48 48 48 48 48
33 33 36 36 36 36 36 36 36
33 33 36 36 36 36 36 36 36

212,960 234,256 257,682 257,682 234,256 212,960 106,480 106,480 106,480

266,200 292,820 322,102 322,102 292,820 266,200 133,100 133,100 133,100
199,650 219,615 241,577 241,577 219,615 199,650 99,825 99,825 99,825
258,148 283,963 312,359 312,359 283,963 258,148 129,074 129,074 129,074
936,958 1,030,654 1,133,719 1,133,719 1,030,654 936,958 468,479 468,479 468,479
 Year-4
Feb-25 Mar-25 Apr-25 May-25 Jun-25 Jul-25 Aug-25 Sep-25

4,840 4,840 4,840 5,324 5,856 5,856 5,856 5,324

6,050 6,050 6,050 6,655 7,321 7,321 7,321 6,655
6,050 6,050 6,050 6,655 7,321 7,321 7,321 6,655
6,467 6,985 7,823 8,605 9,465 9,465 9,465 8,605
23,407 23,925 24,763 27,239 29,963 29,963 29,963 27,239

48 48 48 48 48 53 53 53
48 48 48 48 48 53 53 53
36 36 36 36 36 40 40 40
36 36 36 36 36 40 40 40

234,256 234,256 234,256 257,682 283,450 311,795 311,795 283,450

292,820 292,820 292,820 322,102 354,312 389,743 389,743 354,312
219,615 219,615 219,615 241,577 265,734 292,308 292,308 265,734
234,758 253,538 283,963 312,359 343,595 377,955 377,955 343,595
981,449 1,000,229 1,030,654 1,133,719 1,247,091 1,371,800 1,371,800 1,247,091
Oct-25 Nov-25 Dec-25 Jan-26 Feb-26 Mar-26 Apr-26 May-26

4,840 2,420 2,420 2,420 5,324 5,324 5,324 5,856

6,050 3,025 3,025 3,025 6,655 6,655 6,655 7,321
6,050 3,025 3,025 3,025 6,655 6,655 6,655 7,321
7,823 3,911 3,911 3,911 7,114 7,683 8,605 9,465
24,763 12,381 12,381 12,381 25,748 26,317 27,239 29,963

53 53 53 53 53 53 53 53
53 53 53 53 53 53 53 53
40 40 40 40 40 40 40 40
40 40 40 40 40 40 40 40

257,682 128,841 128,841 128,841 283,450 283,450 283,450 311,795

322,102 161,051 161,051 161,051 354,312 354,312 354,312 389,743
241,577 120,788 120,788 120,788 265,734 265,734 265,734 292,308
312,359 156,180 156,180 156,180 284,057 306,781 343,595 377,955
1,133,719 566,860 566,860 566,860 1,187,553 1,210,277 1,247,091 1,371,800
Year-5
Jun-26 Jul-26 Aug-26 Sep-26 Oct-26 Nov-26 Dec-26 Jan-27

6,442 6,442 6,442 5,856 5,324 2,662 2,662 2,662

8,053 8,053 8,053 7,321 6,655 3,328 3,328 3,328
8,053 8,053 8,053 7,321 6,655 3,328 3,328 3,328
10,412 10,412 10,412 9,465 8,605 4,302 4,302 4,302
32,959 32,959 32,959 29,963 27,239 13,619 13,619 13,619

53 59 59 59 59 59 59 59
53 59 59 59 59 59 59 59
40 44 44 44 44 44 44 44
40 44 44 44 44 44 44 44

342,974 377,272 377,272 342,974 311,795 155,897 155,897 155,897

428,718 471,590 471,590 428,718 389,743 194,872 194,872 194,872
321,538 353,692 353,692 321,538 292,308 146,154 146,154 146,154
415,750 457,325 457,325 415,750 377,955 188,977 188,977 188,977
1,508,980 1,659,878 1,659,878 1,508,980 1,371,800 685,900 685,900 685,900
 Year-6
Feb-27 Mar-27 Apr-27 May-27 Jun-27 Jul-27 Aug-27 Sep-27

5,856 5,856 5,856 6,442 7,086 7,086 7,086 6,442

7,321 7,321 7,321 8,053 8,858 8,858 8,858 8,053
7,321 7,321 7,321 8,053 8,858 8,858 8,858 8,053
7,825 8,451 9,465 10,412 11,453 11,453 11,453 10,412
28,323 28,949 29,963 32,959 36,255 36,255 36,255 32,959

59 59 59 59 59 64 64 64
59 59 59 59 59 64 64 64
44 44 44 44 44 48 48 48
44 44 44 44 44 48 48 48

342,974 342,974 342,974 377,272 414,999 456,499 456,499 414,999

428,718 428,718 428,718 471,590 518,748 570,623 570,623 518,748
321,538 321,538 321,538 353,692 389,061 427,968 427,968 389,061
343,709 371,205 415,750 457,325 503,058 553,363 553,363 503,058
1,436,939 1,464,436 1,508,980 1,659,878 1,825,866 2,008,453 2,008,453 1,825,866
Oct-27 Nov-27 Dec-27 Jan-28 Feb-28 Mar-28 Apr-28 May-28

5,856 2,928 2,928 2,928 6,442 6,442 6,442 7,086

7,321 3,660 3,660 3,660 8,053 8,053 8,053 8,858
7,321 3,660 3,660 3,660 8,053 8,053 8,053 8,858
9,465 4,733 4,733 4,733 8,608 9,296 10,412 11,453
29,963 14,981 14,981 14,981 31,155 31,844 32,959 36,255

64 64 64 64 64 64 64 64
64 64 64 64 64 64 64 64
48 48 48 48 48 48 48 48
48 48 48 48 48 48 48 48

377,272 188,636 188,636 188,636 414,999 414,999 414,999 456,499

471,590 235,795 235,795 235,795 518,748 518,748 518,748 570,623
353,692 176,846 176,846 176,846 389,061 389,061 389,061 427,968
457,325 228,663 228,663 228,663 415,888 449,159 503,058 553,363
1,659,878 829,939 829,939 829,939 1,738,696 1,771,967 1,825,866 2,008,453
Year-7
Jun-28 Jul-28 Aug-28 Sep-28 Oct-28 Nov-28 Dec-28 Jan-29

7,795 7,795 7,795 7,086 6,442 3,221 3,221 3,221

9,744 9,744 9,744 8,858 8,053 4,026 4,026 4,026
9,744 9,744 9,744 8,858 8,053 4,026 4,026 4,026
12,598 12,598 12,598 11,453 10,412 5,206 5,206 5,206
39,881 39,881 39,881 36,255 32,959 16,480 16,480 16,480

64 71 71 71 71 71 71 71
64 71 71 71 71 71 71 71
48 53 53 53 53 53 53 53
48 53 53 53 53 53 53 53

502,149 552,363 552,363 502,149 456,499 228,249 228,249 228,249

627,686 690,454 690,454 627,686 570,623 285,312 285,312 285,312
470,764 517,841 517,841 470,764 427,968 213,984 213,984 213,984
608,700 669,570 669,570 608,700 553,363 276,682 276,682 276,682
2,209,298 2,430,228 2,430,228 2,209,298 2,008,453 1,004,226 1,004,226 1,004,226
 Year-8
Feb-29 Mar-29 Apr-29 May-29 Jun-29 Jul-29 Aug-29 Sep-29

7,086 7,086 7,086 7,795 8,574 8,574 8,574 7,795

8,858 8,858 8,858 9,744 10,718 10,718 10,718 9,744
8,858 8,858 8,858 9,744 10,718 10,718 10,718 9,744
9,469 10,226 11,453 12,598 13,858 13,858 13,858 12,598
34,270 35,028 36,255 39,881 43,869 43,869 43,869 39,881

71 71 71 71 71 78 78 78
71 71 71 71 71 78 78 78
53 53 53 53 53 58 58 58
53 53 53 53 53 58 58 58

502,149 502,149 502,149 552,363 607,600 668,360 668,360 607,600

627,686 627,686 627,686 690,454 759,500 835,450 835,450 759,500
470,764 470,764 470,764 517,841 569,625 626,587 626,587 569,625
503,224 543,482 608,700 669,570 736,527 810,179 810,179 736,527
2,103,822 2,144,080 2,209,298 2,430,228 2,673,251 2,940,576 2,940,576 2,673,251
Oct-29 Nov-29 Dec-29 Jan-30 Feb-30 Mar-30 Apr-30 May-30

7,086 3,543 3,543 3,543 7,795 7,795 7,795 8,574

8,858 4,429 4,429 4,429 9,744 9,744 9,744 10,718
8,858 4,429 4,429 4,429 9,744 9,744 9,744 10,718
11,453 5,727 5,727 5,727 10,415 11,249 12,598 13,858
36,255 18,128 18,128 18,128 37,697 38,531 39,881 43,869

78 78 78 78 78 78 78 78
78 78 78 78 78 78 78 78
58 58 58 58 58 58 58 58
58 58 58 58 58 58 58 58

552,363 276,182 276,182 276,182 607,600 607,600 607,600 668,360

690,454 345,227 345,227 345,227 759,500 759,500 759,500 835,450
517,841 258,920 258,920 258,920 569,625 569,625 569,625 626,587
669,570 334,785 334,785 334,785 608,901 657,613 736,527 810,179
2,430,228 1,215,114 1,215,114 1,215,114 2,545,625 2,594,337 2,673,251 2,940,576
Year-9
Jun-30 Jul-30 Aug-30 Sep-30 Oct-30 Nov-30 Dec-30 Jan-31

9,432 9,432 9,432 8,574 7,795 3,897 3,897 3,897

11,790 11,790 11,790 10,718 9,744 4,872 4,872 4,872
11,790 11,790 11,790 10,718 9,744 4,872 4,872 4,872
15,244 15,244 15,244 13,858 12,598 6,299 6,299 6,299
48,255 48,255 48,255 43,869 39,881 19,940 19,940 19,940

78 86 86 86 86 86 86 86
78 86 86 86 86 86 86 86
58 64 64 64 64 64 64 64
58 64 64 64 64 64 64 64

735,196 808,715 808,715 735,196 668,360 334,180 334,180 334,180

918,995 1,010,894 1,010,894 918,995 835,450 417,725 417,725 417,725
689,246 758,171 758,171 689,246 626,587 313,294 313,294 313,294
891,197 980,317 980,317 891,197 810,179 405,090 405,090 405,090
3,234,633 3,558,097 3,558,097 3,234,633 2,940,576 1,470,288 1,470,288 1,470,288
 Year-10
Feb-31 Mar-31 Apr-31 May-31 Jun-31 Jul-31 Aug-31 Sep-31

8,574 8,574 8,574 9,432 10,375 10,375 10,375 9,432

10,718 10,718 10,718 11,790 12,969 12,969 12,969 11,790
10,718 10,718 10,718 11,790 12,969 12,969 12,969 11,790
11,457 12,374 13,858 15,244 16,769 16,769 16,769 15,244
41,467 42,384 43,869 48,255 53,081 53,081 53,081 48,255

86 86 86 86 86 94 94 94
86 86 86 86 86 94 94 94
64 64 64 64 64 71 71 71
64 64 64 64 64 71 71 71

735,196 735,196 735,196 808,715 889,587 978,545 978,545 889,587

918,995 918,995 918,995 1,010,894 1,111,983 1,223,182 1,223,182 1,111,983
689,246 689,246 689,246 758,171 833,988 917,386 917,386 833,988
736,770 795,712 891,197 980,317 1,078,348 1,186,183 1,186,183 1,078,348
3,080,206 3,139,148 3,234,633 3,558,097 3,913,906 4,305,297 4,305,297 3,913,906
Oct-31 Nov-31 Dec-31 Jan-32 Feb-32 Mar-32 Apr-32 May-32

8,574 4,287 4,287 4,287 9,432 9,432 9,432 10,375

10,718 5,359 5,359 5,359 11,790 11,790 11,790 12,969
10,718 5,359 5,359 5,359 11,790 11,790 11,790 12,969
13,858 6,929 6,929 6,929 12,603 13,611 15,244 16,769
43,869 21,934 21,934 21,934 45,614 46,622 48,255 53,081

94 94 94 94 94 94 94 94
94 94 94 94 94 94 94 94
71 71 71 71 71 71 71 71
71 71 71 71 71 71 71 71

808,715 404,358 404,358 404,358 889,587 889,587 889,587 978,545

1,010,894 505,447 505,447 505,447 1,111,983 1,111,983 1,111,983 1,223,182
758,171 379,085 379,085 379,085 833,988 833,988 833,988 917,386
980,317 490,158 490,158 490,158 891,492 962,811 1,078,348 1,186,183
3,558,097 1,779,048 1,779,048 1,779,048 3,727,050 3,798,369 3,913,906 4,305,297
Jun-32 Total

11,412 673,505
14,266 836,881
14,266 836,881
18,445 1,058,205
58,389 3,405,472

94 94
94 94
71 71
71 71

1,076,400 63,523,554
1,345,500 78,932,853
1,009,125 59,199,640
1,304,802 74,855,784
4,735,827 276,511,831
Production in One Hour 1,200
8 hours working day 3,600
Production in a month 93,600
CISE Water (500ml Project)
Cost of Material Computatiion

Description Material Unit Price

Material:
Water Ltr -
Calcium 1 KG 912.60
Magnesium 1 KG 912.60
Sodium 1 KG 912.60
Chlorine 1 Ltr 245.70
Anti Scellent 4 Ltr 760.50
Oxonia 0 ML 438.70
Hydrogen peroxide 0 ML 398.00
Bottle with Cap Nos. 14.50
Cap 1 No. 8.46
TPC Test 1 Batch 150.00
E.coli 1 Batch 250.00
Chemical Testing 1 Batch 250.00

Direct Labor:
Production Manager 50,000.00
RO Operator
Helpers (3) 75,000.00

Overheads:
Electricity 20 Unit 65.00
28,600.00
Plant Running Hours 1
Production Bottles 1,200
Bottles per hour 1,200 35,434.00 Approx 3000 sales of bottles every
Working Days 22 5,905.67
Monthly Bottles 6,400

20 Bottles per minute

Total production in 22 working days 132,000

Electricity Consumption in Units per day 20 3 Hours plant operations

Wprking days 22
Total Monthly consumption 440
Rate/Unit 65
Total Monthly Cost 28,600
Dec, Jan and Feb charge 50% 14,300
Annual Increase in elaec rate 20%
 Bottles 19 Ltr Per bottle (19 Ltr) Per bottle (500 ml) Year 2 Year 3 Year 4 Year 5

1 -
650 1.40 0.04 0.04 0.04 0.05 0.05
650 0.88 0.02 0.03 0.03 0.03 0.03
650 0.70 0.02 0.02 0.02 0.02 0.03
1,500 0.16 0.00 0.00 0.01 0.01 0.01
1,848 1.65 0.04 0.05 0.05 0.06 0.06
90 1.46 0.04 0.04 0.05 0.05 0.06
90 1.00 0.03 0.03 0.03 0.03 0.04
1 - 17.00 18.70 20.57 22.63 24.89
1 8.46 - - - - -
90 1.67 0.04 0.05 0.05 0.06 0.06
90 2.78 0.07 0.08 0.09 0.10 0.11
90 2.78 0.07 0.08 0.09 0.10 0.11
17.38 19.12 21.03 23.13 25.45

6,400 7.81 25,000.00 Salary is equally divided between the both projects
6,400 - - Salary is equally divided between the both projects
6,400 11.72 37,500.00
62,500.00 -

1,200 1.08 1.08 18.46 1.46

prox 3000 sales of bottles every month

 Year 6 Year 7 Year 8 Year 9 Year 10

0.06 0.07 0.07 0.08 0.09

0.04 0.04 0.04 0.05 0.05
0.03 0.03 0.04 0.04 0.04
0.01 0.01 0.01 0.01 0.01
0.07 0.08 0.08 0.09 0.10
0.06 0.07 0.07 0.08 0.09
0.04 0.05 0.05 0.06 0.06
27.38 30.12 33.13 36.44 40.09
- - - - -
0.07 0.08 0.09 0.09 0.10
0.12 0.13 0.14 0.16 0.17
0.12 0.13 0.14 0.16 0.17
27.99 30.79 33.87 37.26 40.98

the both projects

the both projects
Salaries: Current (Amount)
Project Manager 28,000
Accountant 17,500
Driver -
Sales staff 02 persons 80,000
Helper
125,500

Advertisement 50,000

Fuel Cost - 0
Electricity
Msintenance -
MA + Sch_UMO + Dept Name Opening balance Debit Credit Net difference Closing balance Debit
70101010001-UMO-RO Plant STAFF SALARIES (FULL TIME)- 0.00 1,773,362.00 1,360.00 1,772,002.00 1,772,002.00 1,773,362.00
University Management
Offices-RO Plant

70101010002-UMO-RO Plant FINAL SETTLEMENTS- 0.00 106,986.00 9,640.00 97,346.00 97,346.00 106,986.00
University Management
Offices-RO Plant
70101010003-UMO-RO Plant INTERNSHIP-University 0.00 40,000.00 0.00 40,000.00 40,000.00 40,000.00
Management Offices-RO
Plant
70101070001-UMO-RO Plant EOBI CONTRIBUTION- 0.00 43,233.00 0.00 43,233.00 43,233.00 43,233.00
University Management
Offices-RO Plant
70101080001-UMO-RO Plant SOCIAL SECURITY FEES- 0.00 65,640.00 0.00 65,640.00 65,640.00 65,640.00
University Management
Offices-RO Plant
70101190001-UMO-RO Plant PROVIDENT FUND - 0.00 3,690.00 0.00 3,690.00 3,690.00 3,690.00
EMPLOYEES-University
Management Offices-RO
Plant
70103010001-UMO-RO Plant Power & Fuel Expenses- 0.00 290.00 0.00 290.00 290.00 290.00
University Management
Offices-RO Plant
70107010001-UMO-RO Plant POL VEHICLES & RUNNING 0.00 283,297.48 0.00 283,297.48 283,297.48 283,297.48
EXPENSES-University
Management Offices-RO
Plant
70107020001-UMO-RO Plant REPAIR & MAINTENANCE - 0.00 13,153.00 0.00 13,153.00 13,153.00 13,153.00
VEHICLE-University
Management Offices-RO
Plant

70107050001-UMO-RO Plant TRANSPORTATION, 0.00 6,580.00 0.00 6,580.00 6,580.00 6,580.00

OCTORIO ETC.-University
Management Offices-RO
Plant
70108010001-UMO-RO Plant REPAIR,MAINT.F.F.,OFF.EQUIP 0.00 31,560.00 0.00 31,560.00 31,560.00 31,560.00
.,OTHERS-University
Management Offices-RO
Plant
70111030001-SFAS-RO Plant ELECTRIC SUPPLIES-School 0.00 531.61 0.00 531.61 531.61 531.61
of Food & Agriculture
Science-RO Plant

70111030001-UMO-RO Plant ELECTRIC SUPPLIES- 0.00 20,000.00 0.00 20,000.00 20,000.00 20,000.00
University Management
Offices-RO Plant
70111040001-SFAS-RO Plant OFFICE SUPPLIES-School of 0.00 40,653.18 0.00 40,653.18 40,653.18 40,653.18
Food & Agriculture Science-
RO Plant
70111040001-UMO-RO Plant OFFICE SUPPLIES-University 0.00 22,306.00 0.00 22,306.00 22,306.00 22,306.00
Management Offices-RO
Plant
70111050001-UMO-RO Plant PHOTOCOPY EXPENSES- 0.00 2,956.50 0.00 2,956.50 2,956.50 2,956.50
University Management
Offices-RO Plant
70111060001-SFAS-RO Plant PRINTING & STATIONERY- 0.00 18,046.22 0.00 18,046.22 18,046.22 18,046.22
School of Food & Agriculture
Science-RO Plant

70115010001-UMO-RO Plant FEES & SUBSCRIPTION- 0.00 26,240.00 0.00 26,240.00 26,240.00 26,240.00
University Management
Offices-RO Plant
70118010001-SFAS-RO Plant ENTERTAINMENT-School of 0.00 4,643.52 0.00 4,643.52 4,643.52 4,643.52
Food & Agriculture Science-
RO Plant

70119010001-UMO-RO Plant BANK CHARGES-University 0.00 435.00 0.00 435.00 435.00 435.00
Management Offices-RO
Plant
70120060003-SFAS-RO Plant Purchase Expenditure for 0.00 19,305.00 0.00 19,305.00 19,305.00 19,305.00
expense-School of Food &
Agriculture Science-RO Plant

70120060003-UMO-RO Plant Purchase Expenditure for 0.00 295,770.00 0.00 295,770.00 295,770.00 295,770.00
expense-University
Management Offices-RO
Plant
70120060004-SFAS-RO Plant Purchase Expenditure un- 0.00 98,631.00 98,631.00 0.00 0.00 98,631.00
invoiced-School of Food &
Agriculture Science-RO Plant

70120060004-UMO-RO Plant Purchase Expenditure un- 0.00 837,104.00 526,604.00 310,500.00 310,500.00 837,104.00
invoiced-University
Management Offices-RO
Plant
70120060005-SFAS-RO Plant Purchase Expenditure for 0.00 0.00 0.00 0.00 0.00 0.00
product-School of Food &
Agriculture Science-RO Plant

70120060005-UMO-RO Plant Purchase Expenditure for 0.00 0.00 0.00 0.00 0.00 0.00
product-University
Management Offices-RO
Plant
Total 2,904,749.30 5,289,129.57 2,065,668.55 3,223,461.02 6,128,210.32 5,289,129.57
 Credit
1,360.00

9,640.00

0.00

0.00

1801.375
0.00

2735
0.00

153.75
0.00

0.00

0.00

0.00

0.00

0.00

0.00
 0.00

1693.8825
0.00

0.00

21,002.72
0.00

875.113333333
0.00

1093.33333333
0.00

193.48
0.00

0.00

0.00

98,631.00

526,604.00

0.00

0.00

2,065,668.55
CISE'
Net Present Value, IRR and Payback Period Calculation

Year Time Free Cash Flow PV Factor NPV Cummulative NPV

0 t0 (1,722,000) (1,722,000) (1,722,000)

1 t1 4,079,457 0.89 3,642,372 1,920,372
2 t2 18,275,667 0.80 14,569,250 16,489,622
3 t3 37,910,083 0.71 26,983,649 43,473,271 -

Sum of Present Value 16,489,622

Less: Initial Investment (1,722,000)

Net Present Value of the Project 14,767,622

Payback Period in Years 2.25

IRR 421%
PROJECT FREE CASH FLOW
45,000,000

40,000,000

35,000,000

30,000,000

25,000,000

Free Cash Flow

20,000,000
CASH FLOW

15,000,000

10,000,000

5,000,000

-
t0 t1 t2 t3
(5,000,000)

Year
CISE Water
500 ml Project

Asumptions for Proections

Sr. No. Description

Total Sales to UMT are kept constatnt and Café sale are varied on the assumption that with
1
the change in the weather, demand will vary.

2 Sale price is kept constant.

3 Cost of materials is kept constant.

Direct salaries of the employees which are working on both the projects have been equally
4 divided in both projects.
There will be no delivery by CISE for 500 ml bottles, therefore no fuel cost, delivery vehicle or
5
drivers' costs are taken.

6 Indirect cost of electricity is not taken because CISE is not separably bearing Electricity cost.

7 Depreciation is charged on the CAPEX projects.