CMAAA/SE/PV/01

Project Profile
for
Financial Assistance
under
Chief Minister’s Atmanirbhar Asom Abhijan (CMAAA)

Name of the scheme: Photography & Videography unit

Total project cost: Rs.4,50,000.00/-
 Project at a glance

1. Name of the Entrepreneur :

2. Constitution (Legal status) : Individual

3. Father’s/ Spouse’s Name :
4. Contact details :
District :
LAC :
Block/Town :
Village/Ward :
PO :
PIN :
Email ID :
Mobile No. :
5. Location of the unit :
District :
LAC :
Block/Town :
Village/Ward :
PO :
PIN :
6. Existing Bank Details : A/c No.-
Bank & Branch:
IFS Code:
7. Proposed Activity : Photography & Videography unit
8. Cost of the Project : Rs. 450000.00

9. Means of Finance :
Govt. Subsidy : Rs.100000.00
Bank loan : Rs.350000.00
Total : Rs.450000.00
2nd trench of Govt. assistance of Rs.100000.00 after 1 year & third party verification.
(Govt. may consider further assistance to the successful units)

10. Pay Back Period : 5 years

 1. Background:

The "Chief Minister's Atmanirbhar Asom Abhijan 2023" is a visionary initiative of Hon’ble
Chief Minister of Assam, aimed at addressing the issue of unemployment and fostering inclusive
progress in the state. The Abhijan aims at empowering the youths of the state with self-employment
opportunities and is a significant step towards building a more self-reliant and prosperous Assam. This
holistic approach will not only benefit the individuals, but also will contribute to the overall socio-
economic development of the state, creating a brighter future for all its residents.
Under the scheme financial assistance is proposed to be provided as indicated below:
Educational qualification of the Quantum of Quantum of Total financial
applicant subsidy interest free assistance
loan
Minimum qualification: Rs.50000.00 Rs.50000.00 in Rs.200000.00
st
For general categories: in first year the 1 year
Matriculate
For ST/SC/ OBC: Up to Class-X ITI, Rs.50000.00 Rs.50000.00 in
Polytechnic, Diploma in other in 2nd year 2nd year
technical courses, post graduates
from recognized universities/
institutes
Degree holders in professional Rs.125000.00 Rs.125000.00 in Rs.500000.00
courses like Engineering, MBBS, in first year first year
BDS, Veterinary, fisheries,
agriculture, CA etc. Rs.125000.00 Rs.125000.00 in
in 2nd year 2nd year

Out of the total project cost, amount other than the govt. assistance will be financed through
Bank. Loan under the scheme will be covered under the CGTMSE and Assam Credit Guarantee
Scheme.
2. Introduction to the Project:

Photography and videography units in Assam have significantly contributed to the art, culture, and
documentation of the region. These units serve as platforms for creative expression, preservation of
heritage, and storytelling through visual media. With the advent of digital technology, these units
have adapted and evolved, embracing new techniques and equipment. They've expanded their reach
through social media, showcasing the beauty of
Assam to a global audience while also providing a voice to local narratives and issues. Moreover,
these units have played a pivotal role in the promotion of tourism in Assam, showcasing the state's
natural beauty, wildlife sanctuaries, historical monuments, and vibrant festivals, attracting visitors and
enthusiasts from around the world.

3. Potential of the Sector:

Assam, known for its natural beauty and cultural richness, presents a promising market for
photography and videography services. The region's diverse landscapes, cultural festivals, wildlife and
heritage sites offer ample opportunities for photographers and videographers to showcase their skills.
Events such as weddings, conferences and festivals require professional photography and videography
services to capture the memories and share them with others. With more people having discretionary
income and access to various media for sharing and storing images and movies, wedding
photography has grown in importance in the state. Business organizations use photos and videos to
promote their products and services, attract customers and build brand awareness. Due to the growth
of the film industry and the raising popularity of YouTube in Assam, demand for this business is also
increasing.

4. Marketing Strategy (to be filled up by the applicant)

Name of the district :

Population of the district :

Number of Existing Videography and Photography Units in :

the district

Average number of events covered annually by the existing :

Videography and Photography Units in the district

Number of reputed event managers in the district :

Marketing Plan :
Proposed tie-up with event managers, make-up artists, etc. if
any
 5. Process:
A general overview of the process of Photography and videography unit is as follows:
 Identification of a suitable location for the unit.
 Procurement of Photography and videography equipment and components.
 Setting up of studio at the identified rented space.
 Wide publicity and networking with potential customers.
 Coverage of events/ functions.
 Timely delivery of photos and videos to the customers.

Maintaining good relation with customers.

Financial Analysis:

COST OF PROJECT
A. Fixed Capital Investment
a. Land/Building : Rented
Rate in
b. Cost of work shed Area Sq.ft. Rs. Amt. In Rs.
Rented 200 0.00

Total 0.00

C. MACHINERIES & Equipments Qty. Rate Amount in Rs.

DSLR & Video Camera including battery 2 75000.00 150000.00
and memory card etc.
Laptop 1 50000.00 50000.00
Printer 1 20000.00 20000.00
Gimbals for camera 1 25000.00 25000.00
Accessories and lenses L.S 100000.00
Drone Camera 1 35000.00 35000.00
Total 380000.00

d. Preliminary & Pre-operative Cost : Rs. 5000.00

e. Furniture & Fixtures : Rs. 15000.00
f. Contingency/Others/Miscellaneous : Rs. 5152.00

Total Capital Expenditure : Rs. 405152.00

 Working Capital Rs. 44848.00
(* Details provided below)
Total Cost Project : Rs. 450000.00

Means of Financing :
Govt. Assistance Rs. 100000.00
Bank Finance : Rs. 350000.00
Total Rs. 450000.00

***2nd trench of Govt. assistance after 1 year & third party verification Rs. 100000.00

STATEMENT SHOWING THE REPAYMENT OF BANK LOAN:

Year Opening Balance Installment Closing Balance

1st 350000.00 50000.00 300000.00

2nd 300000.00 150000.00 150000.00
3rd 150000.00 50000.00 100000.00
4th 100000.00 50000.00 50000.00
5th 50000.00 50000.00 0.00
Note: 2nd year installment includes adjustment of 2nd trench of Govt. assistance of Rs 100000.00

STATEMENT SHOWING THE DEPRECIATION ON FIXED ASSETS:

WORKSHED @ 10.00%
Particulars 1st Year 2nd Year 3rd Year 4th Year 5th Year
Opening Balance 0 0 0 0 0
Depreciation 0 0 0 0 0
Closing Balance 0 0 0 0 0

EQUIPMENT @ 15.00%
Opening Balance 380000 323000 274550 233368 198362
Depreciation 57000 48450 41183 35005 29754
Closing Balance 323000 274550 233368 198362 168608
TOTAL DEPRECIATION
Work shed 0 0 0 0 0
Equipments 57000 48450 41183 35005 29754
Total 57000 48450 41183 35005 29754
 Schedule of Sales Realization :
Details of Sales
Rate Quantity Amount in
Particulars of Product Rs.
Nos.
By Sale of Service of Photography and 20,000.00 60 1200000.00
Videography
Total 1200000.00

Capacity Utilization of Sales

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

Capacity Utilization 70% 80% 90% 90% 90%

Sales / Receipts 840000.00 960000.00 1080000.00 1080000.00 1080000.00

Raw Materials
Particulars Unit Rate/unit Reqd.Unit Amount in Rs.
Photo Papers No. 300.00 120 36000.00
Pen drive No. 500.00 60 30000.00

Coloured ink No. 1500.00 60 90000.00

Total 156000.00

Wages :(as per Labour Department norms)

No. of Wages Amount in Rs.
Particulars
Worker Per Month (Per Annum)
Semi skilled workers 1 12262.00 147144.00
Unskilled workers 1 10572.00 126864.00
Total 2 274008.00

Repairs and Maintenance : Rs. 5000.00

Power and water : Rs. 12000.00
Other Overhead Expenses : Rs. 6000.00

Administrative Expenses :
Salary No. Per month Amount (in Rs.) per annum
Manager Cum supervisor 1 0.00 0.00
(self)
Total 1 0.00 0.00

Stationery & Postage 10000.00

Advertisement, Publicity & selling expenditure 10000.00
Work shed Rent 48000.00
Other Miscellaneous Expenses 5000.00
Total 73000.00

Capacity Utilization of Manufacturing & Administrative Expenses :

Particulars 1st Year 2nd Year 3rd Year 4th Year 5th Year
Capacity Utilization 70% 80% 90% 90% 90%
Manufacturing Expenses
Raw materials 109200.00 131040.00 147420.00 154440.00 161460.00
Wages 274008.00 287708.40 316479.24 363951.13 436741.35
Repairs & Maintenance 3500.00 4000.00 4500.00 4500.00 4500.00
Power & Fuel 8400.00 9600.00 10800.00 10800.00 10800.00
Other Overhead Expenses 4200.00 4800.00 5400.00 5400.00 5400.00
Administrative Expenses
Salary 0.00 0.00 0.00 0.00 0.00
Stationery & Postage 10000.00 10000.00 10000.00 10000.00 10000.00
Advertisement, Publicity &
selling expenses 10000.00 10000.00 10000.00 10000.00 10000.00
Workshed Rent 48000.00 48000.00 48000.00 48000.00 48000.00
Other Miscellaneous
Expenses 5000.00 5000.00 5000.00 5000.00 5000.00
Total: 472308.00 510148.40 557599.24 612091.13 691901.35

Assessment of Working Capital :

Particulars Amount in Rs.
Sale 1200000.00

Manufacturing Expenses
Raw Material 156000.00
Wages 274008.00
Repair & Maintenance 5000.00
Power & Fuel 12000.00
Other Overhead Expenses 6000.00
Production Cost 453008.00
Administrative Cost 73000.00
Manufacturing Cost 526008.00
Working Capital Estimate :
Element of Working
Capital No of Days Basis Amount in Rs.
Material cost 10 Material Cost 5200.00

Stock in process 10 Production Cost 15100.00

Manufacturing
Working expenses 7 Cost 12274.00

Manufacturing
Receivable by 7 Cost 12274.00

Total Working Capital Requirement Per Cycle 44848.00

Particulars 1st Year 2nd Year 3rd Year 4th Year 5th Year
Sale/ Receipt ** 840000.00 1008000.00 1134000.00 1188000.00 1242000.00
840000.00 1008000.00 1134000.00 1188000.00 1242000.00

Raw Material** 109200.00 131040.00 147420.00 154440.00 161460.00

Wages ** 274008.00 287708.40 316479.24 363951.13 436741.35
Repairs & Maintenance 3500.00 4000.00 4500.00 4500.00 4500.00
Power & Fuel 8400.00 9600.00 10800.00 10800.00 10800.00
Other Overhead
Expenses 4200.00 4800.00 5400.00 5400.00 5400.00
Depreciation 57000.00 48450.00 41182.50 35005.13 29754.36
Production Cost 456308.00 485598.40 525781.74 574096.25 648655.71
Administrative Expenses
Salary 0.00 0.00 0.00 0.00 0.00
Advertisement, Publicity &
selling expenses 10000.00 10000.00 10000.00 10000.00 10000.00
Work shed Rent 48000.00 48000.00 48000.00 48000.00 48000.00
Other Miscellaneous
Expenses 5000.00 5000.00 5000.00 5000.00 5000.00
Administrative Cost 73000.00 73000.00 73000.00 73000.00 73000.00
Interest on Bank credit @
12% 42000.00 36000.00 18000.00 12000.00 6000.00
Cost of Sale 571308.00 594598.40 616781.74 659096.25 727655.71
Net Profit Before Tax 268692.00 413401.60 517218.26 528903.75 514344.29
 Less Tax 0.00 0.00 0.00 0.00 0.00
Net Profit 268692.00 413401.60 517218.26 528903.75 514344.29
CALCULATION OF DEBT SERVICE CREDIT RATIO (D.S.C.R) :
Particulars 1st Year 2nd Year 3rd Year 4th Year 5th Year
Net Profit 268692 413402 517218 528904 514344
Add :
Depreciation 57000 48450 41183 35005 29754
TOTAL - A 325692 461852 558401 563909 544099
Payments :
On Bank Loan :
Interest 42000 36000 18000 12000 6000
Installment 50000 50000 50000 50000 50000
TOTAL - B 92000 86000 68000 62000 56000
D.S.C.R = A/B
3.54 5.37 8.21 9.10 9.72

PROJECTED BALANCE SHEET :

Particulars 1st Year 2nd Year 3rd Year 4th Year 5th Year
LIABILITIES :
Promoters Capital 100000.00 100000.00 100000.00 100000.00 100000.00
Profit 268692.00 413401.60 517218.26 528903.75 514344.29
Bank Loan 300000.00 150000.00 100000.00 50000.00 0.00
Sundry Creditors 0.00 0.00 0.00 0.00 0.00
668692.00 663401.60 717218.26 678903.75 614344.29
ASSETS :
Gross Fixed Assets : 395000.00 338000.00 289550.00 248367.50 213362.38
Less : Depreciation 57000.00 48450.00 41182.50 35005.13 29754.36
Net Fixed Assets 338000.00 289550.00 248367.50 213362.38 183608.02
Preliminary & Pre-Op.
Expenses 5000.00 3750.00 2812.50 2109.38 1582.03
Current Assets 0.00 0.00 0.00 0.00 0.00
Cash in Bank/Hand 330692.00 373851.60 468850.76 465541.37 430736.27
Total 668692.00 663401.60 717218.26 678903.75 614344.29
CASH FLOW STATEMENT :
Particulars 1st Year 2nd Year 3rd Year 4th Year 5th Year
Net Profit 268692.00 413401.60 517218.26 528903.75 514344.29
Add : Depreciation 57000.00 48450.00 41182.50 35005.13 29754.36
Bank Loan 300000.00 150000.00 100000.00 50000.00 0.00
Promoters Capital 100000.00 0.00 0.00 0.00 0.00
Total 725692.00 611851.60 658400.76 613908.87 544098.65

Total Fixed Capital

Invested 405152.00

Repayment of Bank Loan 150000.00 50000.00 50000.00 50000.00 0.00

Current Assets 0.00 0.00 0.00 0.00 0.00
Total 150000.00 50000.00 50000.00 50000.00 0.00

Opening Balance 0.00 575692.00 1137543.60 1745944.36 2309853.23

Surplus 575692.00 561851.60 608400.76 563908.87 544098.65
Closing Balance 575692.00 1137543.60 1745944.36 2309853.23 2853951.88

BREAK EVEN POINT AND RATIO ANALYSIS :

Particulars 1st Year 2nd Year 3rd Year 4th Year 5th Year
Fixed Cost 130000 121450 114183 108005 102754
Variable Cost 456308 485598 525782 574096 648656
Total Cost 586308 607048 639964 682101 751410
Sales 840000 1008000 1134000 1188000 1242000
Contribution (Sales-VC) 383692 522402 608218 613904 593344
B.E.P in % 33.88% 23.25% 18.77% 17.59% 17.32%
Break Even Sales in Rs. 284603 234344 212889 209007 215087
Net Profit Ratio 31.99% 41.01% 45.61% 44.52% 41.41%
** 5% annual increase has been considered in sale price, raw material cost and wages

Signature of the Applicant