PROJECT REPORT OF

M/S SHRADHA FOOD INDUSTRIES

INDEX
SR.
NO. PARTICULARS PG NO

2 COST OF PROJECT AND MEANCE OF FINANCE 1 TO 3

3 SALARY & OTHER 4 TO 5
4 DEPRECIATION WORKING 6
5 PROJECTED PROFITABILITY STATEMENT 7
6 COMPUTATION OF D.S.C.R. 8
7 PROJECTED CASH FLOW STATEMENT 9
8 PROJECTED BALANCE SHEET 10
9 RATIO ANALYSIS 11
11 INTEREST & REPAYMENT OF TERM LOAN 13-14
 PG 1

A) PROJECT COST DETAILS:

Value
Sr.No. PARTICULARS
1 Land Owned

TOTAL

2 BUILDING COST
Building Shed ,office & toilet block 19.05

TOTAL 19.05

3 Machinery
As per Quotation 24.54
-
24.54

TOTAL
Note : Quotation attached

4 Working Capital 3.00

TOTAL 3.00

B) ELECTRIFICATION Power from MSEB

C) TECHNICAL KNOWHOW Indigenious

D) UTILITIES Water is required for Domestic purpose

only & Machine Cooling
E) IMPLEMENTATION SHEDULE WITH CHART PG 2
Market Survey,ties ups and obtaining quotations 0 Days
Selection of site & Acquisition of Land 0 Days
Preparation of Project Report 0 Days
Land Development 0 Days
Construction of Factory Building 45 Days
Placement of Order of Machinery 0 Days
Receipt & Installation of Machinery Simultaneously 15 Days
Preocurement of Raw Material 5 Days
Trial Production 5 Days
Commercial Production(01/4/2024) 5 Days

F) FINANCIAL ANALYSIS
PROFITABILITY STATEMENT As Per Attached Statement
CASH FLOW / FUND FLOW STATEMENT AS Per Attached Statement
BALANCE SHEET AS Per Attached Statement
DEBT SERVISING RATIO AS Per Attached Statement
RATIO ANALYSIS AS Per Attached Statement
BREAK EVEN POINT AS Per Attached Statement

G) EXTRA LAND REQUIREMENT NOT APPLICABLE

H) FOR EXPANSION OF PROJECT NOT APPLICABLE

 PG 3
I) COST OF THE PROJECT
Sr. No. Particulars Rs
1 Land & Development -

2 Building & Other Civil Work 19.05

3 Plant & Machinery 24.54

4 Working Capital 3.00

46.59

J) MEANS OF FINANCING:

SR.NO. PARTICULARS Rs

1 Promoters capital 5.09

2 Bank term loan 41.50

TOTAL 46.59

K) DETAILS OF CAPICITY UTILISATION & PRODUCTION PROGRAMME &

SELLING PRICE

Capacity of the machinery is (Qty) 400 Kg /hrs

Days per year 225 Days/year
hrs/Day 8 hr
Production /year 7,20,000 Kg /year
Selling Price (RS) 90 Rs/Kg
Sale Value 6,48,00,000

L) FOLLOWING ARE THE DETAILS OF PLANT CAPICITY UTILISATION

Capacity utilisation in the 1st Year 50%

Capacity utilisation in the 2nd Year 60%
Capacity utilisation in the 2rd Year 70%
 Rs In Lakhs
SALARIES & WAGES PG 4
PARTICULARS NO OF UNITS 1 ST YEAR 2ND YEAR 3RD YEAR
ONWARDS
Nos. YEARLY
FIXED SALARY AT 100% 50% 60% 70%
Executives
Production Engineer 0 0

Administrative
Clerk & Accountants 1 0.90
Office Boy 0 0
Security Guard 1 0.90

FIXED TOTAL 2 1.8 1.8 1.8 1.8 1.8

WAGES Nos.
Variable
Supervisory
Machine Operators 1 1.8
Skilled Labour
Skilled Worker 4 4.32
Unskilled Labour
Unskilled Worker 5 4.5
Variable Total 10 10.62 10.62 6.37 7.81 9.37

GRAND TOTAL 12 12.42 12.42 8.172 9.6057 11.1668

 PG 5

ELECTRICITY & POWER/FUEL Rs In Lakhs

Power 5.06 3.04 3.54 4.05

(1 HP =.75 Units/hour)

ADMINISTRATIVE & OTHER EXPENSES

a. Printing & Stationary 0.2
b. Travelling Expenses 0.1
c. Postage & Telephone 0.1
d. Rent, Rates & Taxes 0.2
e. Misc. other Expenses 0.1
f. Legal/Professional Charges 0.15
0.85 0.85 0.85 0.85
DEPRECIATION PG 6
Rs In Lakhs
Sr. PARTICULARS YEARS
No 24-25 25-26 26-27 27-28 28-29 29-30 30-31

1 Factory Building 10% 19.05 17.15 15.43 13.89 12.50 11.25 10.12
Depreciation rate 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00%
Depreciation amt 1.91 1.71 1.54 1.39 1.25 1.12 1.01
Asset(Net) 17.15 15.43 13.89 12.50 11.25 10.12 9.11

2 Plant & Machinery 15% 24.54 20.86 17.73 15.07 12.81 10.89 9.26
Depreciation rate 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00%
Depreciation amt 3.68 3.13 2.66 2.26 1.92 1.63 1.39
Asset(Net) 20.86 17.73 15.07 12.81 10.89 9.26 7.87

3 Office Equipment 10% 0.00 0.00 0.00 0.00 0.00 0.00 0.00
10% 10% 10% 10% 10% 10% 10%
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00

4 Preoperative Exp 15% 0.00 0.00 0.00 0.00 0.00 0.00 0.00
(Allocated to fixed 15% 15% 15% 15% 15% 15% 15%
Assets Machinery) 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00

5 Factory Land - - - - - - -
TOTAL DEPRECIATION 5.59 4.84 4.20 3.65 3.17 2.76 2.40
TOTAL WDV 38.00 33.16 28.96 25.31 22.14 19.38 16.98
PROJECTION OF PERFORMANCE,PROFITABILITY STATEMENT Rs in Lakhs
PG 7
Sr. PARTICULARS YEARS
No 24-25 25-26 26-27 27-28 28-29 29-30 30-31

A % Capicity Utilasition 50% 60% 70% 70% 70% 70% 70%

B Sales 324.00 408.24 500.09 525.10 551.35 578.92 607.87

Total 324.00 408.24 500.09 525.10 551.35 578.92 607.87

Less:Opening Stock - 3.00 3.30 3.63 3.99 4.39 4.83

Less:Purchase & direct Expenses 288.12 359.55 440.41 462.45 485.59 509.89 535.41

Less:Closing Stock 3.00 3.30 3.63 3.99 4.39 4.83 5.31

Gross profit 38.88 48.99 60.01 63.01 66.16 69.47 72.94

38.88 48.99 60.01 63.01 66.16 69.47 72.94
- - - - - - -
C Cost of Production
Salaries & Wages 8.17 9.61 11.17 12.28 13.51 14.86 16.35
Power & Fuel 3.04 3.54 4.05 4.46 4.90 5.39 5.93
Repair &maintenance 0.97 1.22 1.50 1.58 1.65 1.74 1.82
Insurance 0.35 0.35 0.35 0.35 0.35 0.35 0.35
Administrative 0.85 0.85 0.85 0.85 0.85 0.85 0.85
Misc Exp 1.20 1.20 1.20 1.20 1.20 1.20 1.20
Packing & Transportation Exp 4.86 6.12 7.50 7.88 8.27 8.68 9.12
Depreciation 5.59 4.84 4.20 3.65 3.17 2.76 2.40
Total Cost of production 25.03 27.74 30.82 32.24 33.91 35.83 38.02

F Interest on
Term Loan 4.75 4.01 3.28 2.54 1.81 1.07 0.34
CC - - - - - - -
4.75 4.01 3.28 2.54 1.81 1.07 0.34

H Profit before Tax 9.10 17.24 25.91 28.23 30.45 32.57 34.59

I Provision for Taxation 1.82 3.45 5.18 5.65 6.09 6.51 6.92

J Net Profit 7.28 13.79 20.73 22.58 24.36 26.05 27.67

 PG 8
CALCULATION OF DEBT SERVICE COVERAGE RATIO

PARTICULARS YEARS
24-25 25-26 26-27 27-28 28-29 29-30 30-31
COVER AVAILABLE
Net Profit after tax 7.3 13.8 20.7 22.6 24.4 26.1 27.7
Add: depreciation 5.6 4.8 4.2 3.6 3.2 2.8 2.4
Term Loan Interest 4.7 4.0 3.3 2.5 1.8 1.1 0.3

17.6 22.6 28.2 28.8 29.3 29.9 30.4

SERVICE OBLIGATION
Term Loan Interest 4.7 4.0 3.3 2.5 1.8 1.1 0.3
Term Loan Instalment 5.9 5.9 5.9 5.9 5.9 5.9 5.9

10.7 9.9 9.2 8.5 7.7 7.0 6.3

D.S.C.R. 1.7 2.3 3.1 3.4 3.8 4.3 4.9

AVERAGE D.S.C.R. 3.33

 PG 9
Rs In Lakhs
PROJECTED CASH FLOW STATEMENT

PARTICULARS Starting YEARS

24-25 25-26 26-27 27-28 28-29 29-30 30-31
INFLOW OF FUND

Increase in Share capital 5.1

Increase in Term Loan 41.5

Increase in Bank CC -

Net Profit after Tax 7.3 13.8 20.7 22.6 24.4 26.1 27.7

Depreciation 5.6 4.8 4.2 3.6 3.2 2.8 2.4

Sundry Creditors & provision 5.0 4.5 4.1 3.6 3.3 3.0 2.7
TOTAL SOURCES 46.6 17.9 23.1 29.0 29.9 30.8 31.8 32.7

OUTFLOW OF FUND

Increase in Capital Exp. 43.6

Increase in Inventories 3.0 0.3 0.3 0.4 0.4 0.4 0.5

Increase in receivable 5.5 3.9 2.7 1.9 1.3 0.9 0.6

Term Loan repayment 5.9 5.9 5.9 5.9 5.9 5.9 5.9

Promotor Withdrawal 2.4 6.0 6.0 6.0 6.0 6.0 6.0

Increase in Current assets 0.5 6.5 13.0 14.0 16.0 17.0 18.0

TOTAL DISPOSITION 43.6 17.3 22.6 28.0 28.2 29.6 30.3 31.1

Opening Balance 3.0 3.0 3.5 4.1 5.1 6.8 8.0 9.5

Net Surplus - 0.5 0.6 1.0 1.7 1.2 1.5 1.7

Closing Balance 3.0 3.5 4.1 5.1 6.8 8.0 9.5 11.1
 PG 10
Rs In Lakhs
PROJECTED BALANCE SHEET AT THE END OF

PARTICULARS Starting 24-25 25-26 26-27 27-28 28-29 29-30 30-31

A)Capital and Liabilities:
Equity/Capital 5.1 5.1 5.1 5.1 5.1 5.1 5.1 5.1

Reserves/Surplus 4.9 12.7 27.4 44.0 62.3 82.4 104.1

Bank Term Loan 41.5 35.6 29.6 23.7 17.8 11.9 5.9 0.0

Sundry Creditors 5.0 9.5 13.6 17.2 20.5 23.4 26.1

TOTAL 46.6 50.5 56.9 69.8 84.1 99.8 116.8 135.2

B) Fixed Assets
Gross Block 43.6 43.6 38.0 33.2 29.0 25.3 22.1 19.4
Depreciation - 5.6 4.8 4.2 3.6 3.2 2.8 2.4
Net Block 43.6 38.0 33.2 29.0 25.3 22.1 19.4 17.0

C)Current Assets
Inventories - 3.0 3.3 3.6 4.0 4.4 4.8 5.3
Receivables - 5.5 9.4 12.0 13.9 15.3 16.2 16.8
Other current assets 0.5 7.0 20.0 34.0 50.0 67.0 85.0
cash/Bank balance 3.5 4.1 5.1 6.8 8.0 9.5 11.1

TOTAL 43.6 50.5 56.9 69.8 84.1 99.8 116.8 135.2

Note: - - - - - - -
Projection on the basis of Information provided by the client.

- - -
 PG 11

RATIO ANALYSIS FOR THE PROJECT

PARTICULARS Starting YEAR
24-25 25-26 26-27 27-28 28-29 29-30 30-31
A DEBT EQUITY RATIO
Long Term Debt ### 35.6 29.6 23.7 17.8 11.9 5.9 0.0
Capital Employed 5.1 10.0 17.8 32.5 49.1 67.4 87.5 109.2
3.6 1.7 0.7 0.4 0.2 0.1 0.0

B CURRENT RATIO
Current Assets - 12.5 23.7 40.8 58.7 77.6 97.5 118.3
Current Liabilities #### 5.0 9.5 13.6 17.2 20.5 23.4 26.1
2.51 2.50 3.01 3.42 3.79 4.16 4.53

C GROSS PROFIT RATIO

Gross Profit 38.9 49.0 60.0 63.0 66.2 69.5 72.9
Sales 324.0 408.2 500.1 525.1 551.4 578.9 607.9
12.0 12.0 12.0 12.0 12.0 12.0 12.0

D NET PROFIT RATIO

Net Profit before Tax 9.1 17.2 25.9 28.2 30.4 32.6 34.6
Sales 324.0 408.2 500.1 525.1 551.4 578.9 607.9
2.8 4.2 5.2 5.4 5.5 5.6 5.7