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Time

SCHEDULE OF ACTIVITIES F

Land on lease

20 Days 20 Days 20

Land on lease

Company Registration

INTIAL GESTA

Company Registration

Approval & Sanction Lo

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Sr. No.

Particulars Quantity Unit Cost Value of

Raw

material Sr. No.

Particulars Quantity

1

Freshly

tapped

Neera

600,000 8 4,800,000 1

Freshly

tapped

Neera

600,000

2

Preservativ

es and

Nutrients

840,000 2

Preservativ

es and

Nutrients

3 Packaging 5,040,000 3 Packaging

Total 10,680,000 Total

Sr. No.

Particulars Quantity Unit Cost Value of

Raw

material Sr. No.

Particulars Quantity

1

Freshly

tapped

Neera

600,000 10.65 6,388,800 1

Freshly

tapped

Neera

600,000

2

Preservativ

es and

Nutrients

1,286,400 2

Preservativ

es and

Nutrients

3Packaging

7,680,000 3Packaging

Total 15,355,200 Total

Raw Materials For 1st year Raw Materials Fo

Raw Materials For 4th year Raw Materials Fo

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totaltransport

cost

incurred

1,800,000

2,100,000

2,400,000

2,700,000

3,000,000

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SR no Particulars Units

1 Building

Land 4000

Civil works Process area 1500

Laboratory 150

Office area 150

Storage area 1000Utility area 500

Workers amenity 200

TOTAL 3500

TOTAL

2 Plant and Machinery

Quick Chiller @2500lt,4deg C 1

Filter(Microfilter ) 1

Storage tank 2500lt 1

Industrial Centrifuge 300lph 1

Interim storage tank 2500lt 1

Pasteurisation unit 300lph,150degC 1Measurement instruments 5

Refrigirator,500ltr 3

Automatic filling machine 1

Cap sealing machine 1

Batch coding machine 1

Electronic weighting machine 1

Diesel generator@62.5 KVA 1

TOTAL 19

3 Office Furniture

4 Pumps,pipes and fittings

5 Installation and labour

6 Miscellaneous Design,SS utensils,Exhaust fans

Electric fittings

7 Preliminary Expenses

8 Initial working capital exp

Total Capital Expenditure

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Unit price Total cost

175 700,000.00

1000 1,500,000.00

1000 150,000.00

1000 150,000.00

1000 1,000,000.001000 500,000.00

1000 200,000.00

3,500,000.00

4,200,000.00

400000 400,000.00

200000 200,000.00

200000 200,000.00

800000 800,000.00

200000 200,000.00

300000 300,000.0010000 50,000.00

30000 90,000.00

500000 500,000.00

300000 300,000.00

200000 200,000.00

25000 25,000.00

700000 700,000.00

3,965,000.00

50,000.00

200,000.00

300,000.00

500,000.00

300,000.00 Gross Block

9,215,000

1,691,117.54

11,206,117.54

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Serial

NumberLabour Number Unit Cost

Total Cost

(Per

Month)

Total Cost

(Per

Annum

Year 1)

Unit Cost

YR 2

Total Cost (Per

Annum Year 2)

Unit Cost

YR 3

1

Plant

supervisor 1 10,000 10,000 120,000 11000 132,000 12000

2Machineoperator 5 10,000 50,000 600,000 11000 660,000 12000

3 Chemist 1 10,000 10,000 120,000 11000 132,000 12000

4

Neera

Tappers 40 10,000 400,000 4,800,000 11000 5,280,000 12000

Sub Total 47 5,640,000 6,204,000

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Total Cost (Per

Annum Year 3)

Unit Cost

YR 4

Total Cost (Per

Annum Year 4)

Unit Cost

YR 5

Total Cost

(Per

Annum

Year 5)

144,000 13000 156,000 14000 168,000

720,000 13000 780,000 14000 840,000

144,000 13000 156,000 14000 168,000

5,760,000 13000 6,240,000 14000 6,720,000

6,768,000 7,332,000 7,896,000

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Sr NoMachine

Name

Number

of

machines

(HP)

connecte

d

kW/Units

per hour

Total

working

hours per

day

Rate per

unit for

1st year

Cost per

day for

1st year

Working

days per

year

1Quick

Chiller 1 0.75 0.5595 8 6.5 29.094 300

2 Filter 1 0.25 0.1865 8 6.5 9.698 300

3Industrial

centrifuge 1 15 11.19 8 6.5 581.880 300

4 Pasteurisa

tion unit 1 1.5 1.119 8 6.5 58.188 300

5

Auotomat

ic Filling

m/c 1 2.5 1.865 8 6.5 96.980 300

6

Cap

sealing

M/c 1 2 1.492 8 6.5 77.584 300

7

batch

coding

M/c 1 0.25 0.1865 8 6.5 9.698 300

8

Refrigrato

r 500Ltr 3 4.5 3.357 8 6.5 174.564 300

TOTAL 26.75

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Total cost

incurred

in 1st

year

Rate per

unit for

2nd year

Total cost

incurred

in 2nd

year

Rate per

unit for

3rd year

Total cost

incurred

in 3rd

year

Rate per

unit for

4th year

Total cost

incurred

in 4th

year

Rate per

unit for

5th year

Total cost

incurred

in 5th

year

8,728 7.0 9,339 7.5 10,071 8.0 10,776 8.5 11,414

2,909 7.0 3,113 7.5 3,357 8.0 3,592 8.5 3,805

174,564 7.0 186,783 7.5 201,420 8.0 215,519 8.5 228,276

17,456 7.0 18,678 7.5 20,142 8.0 21,552 8.5 22,828

29,094 7.0 31,131 7.5 33,570 8.0 35,920 8.5 38,046

23,275 7.0 24,904 7.5 26,856 8.0 28,736 8.5 30,437

2,909 7.0 3,113 7.5 3,357 8.0 3,592 8.5 3,805

52,369 7.0 56,035 7.5 60,426 8.0 64,656 8.5 68,483

311,306 333097 359199 384343 407092

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Serial

Number Labour Units Unit Cost

Total Cost

(Per Month)

Total Cost (Per

Annum Year 1)

1 Watchman 1 5,000.00 5,000.00 60,000.00

2 Salesman 2 7,000.00 14,000.00 168,000.00

3 Selling & marketing exp. 3,352,160.00

4 Project manager 1 20,000.00 20,000.00 240,000.00

5 Office supplies 2,500.00 30,000.00

6 Insurance 20,000.00

7 Maintenance cost 15,000.00

8 Office Assistant 1 10,000.00 10,000.00 120,000.00

9 Director's salary 4 25,000.00 100,000.00 1,200,000.00

Total 5,205,160.00

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Total Cost (Per

Annum Year 2)

Total Cost (Per

Annum Year 3)

Total Cost (Per

Annum Year 4)

Total Cost (Per

Annum Year 5)

66,000.00 72,600.00 79,860.00 87,846.00

184,800.00 203,280.00 223,608.00 245,968.80

3,591,600.00 3,831,040.00 3,831,040.00 4,070,480.00

264,000.00 290,400.00 319,440.00 351,384.00

33,000.00 36,300.00 39,930.00 43,923.00

20,000.00 20,000.00 20,000.00 20,000.00

16,500.00 18,150.00 19,965.00 21,961.50

132,000.00 145,200.00 159,720.00 175,692.00

1,320,000.00 1,452,000.00 1,597,200.00 1,756,920.00

5,627,900.00 6,068,970.00 6,290,763.00 6,774,175.30

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Depreciation as per companies act 2013

Particular Rate Cost

1st

year(2015) 2nd year 3rd year 4th year

Civil work 10.00% 3,500,000.00 350,000.00 315,000.00 283,500.00 255,150.00

Plant & Machinery 13.91% 3,965,000.00 551,531.50 474,813.47 408,766.91 351,907.44

Office Furniture 18.10% 50,000.00 9,050.00 7,411.95 6,070.39 4,971.65

Depreciation 7,515,000.00 910,581.50 797,225.42 698,337.30 612,029.08

Depreciation as per IT act

Particular Rate Cost

1st

year(2015) 2nd year 3rd year 4th year

Civil work 10.00% 3,500,000.00 350,000.00 315,000.00 283,500.00 255,150.00

Plant & Machinery 15.00% 3,965,000.00 594,750.00 505,537.50 429,706.88 365,250.84

Office Furniture 10.00% 50,000.00 5,000.00 4,500.00 4,050.00 3,645.00

Depreciation 949,750.00 825,037.50 717,256.88 624,045.84

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5th year

229,635.00

302,957.11

4,071.78

536,663.89

5th year

229,635.00

310,463.22

3,280.50

543,378.72

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Particulars Percentage Amount

Owner's Capital 30% of FA 2,764,500

Term loan 70% of FA 6,450,500

Total 9,215,000

Working capital financing

1st year 2nd year 3rd year

Particulars

Cash credit 1,268,338 899,475 0

Owner's contribution 422,779 899,475 1,904,007

Total 1,691,118 1,798,950 1,904,007

Total capital expenditure

generated 10,906,118

Fixed assests financing

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fixed assest

financing 2,764,500

PreliminaryExpenses 100,000

WC financing 422,779

Total 3,587,279

4th year 5th year

0 0

1,963,394 1,983,636

1,963,394 1,983,636

Total of Owner's Capital

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Serial Number Particulars Period(days) Year 1(70 % Capacity)

1 Current Assets

Raw Material 1 35,600

Finished Goods 7 509,518

Debtors 15 1,680,000

Total 2,225,118

2 Current Liabilities

Creditors 15 534,000Total 534,000

Net Working Capital Requirement 1,691,118

Bank finance(maximum 75%) at 14% 1,268,338

Owner's contribution(25%) 422,779

Interest on working capital 14% 177,567

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Year 2(75% Capacity) Year 3(80% Capacity) Year 4(80% Capacity) Year 5(85% Capacity)

40,700 46,272 51,184 58,310

568,750 631,815 759,970 759,970

1,800,000 1,920,000 1,920,000 2,040,000

2,409,450 2,598,087 2,731,154 2,858,280

610,500 694,080 767,760 874,644610,500 694,080 767,760 874,644

1,798,950 1,904,007 1,963,394 1,983,636

899,475 - - -

899,475 1,904,007 1,963,394 1,983,636

125,926 - - -

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Particulars

Amount per

year 1 (in

Rs.)

Amount per

year 2 (in

Rs.)

Amount per

year 3 (in Rs.)

Opening Stock of Raw Materials 0 0 0

Add Purchase of Raw Material 10,680,000 12,210,000 13,881,600

Add Purchasing Expenses on Raw Material 1,800,000 2,100,000 2,400,000Less Closing Stock of Raw Materials 0 0 0

RAW MATERIAL CONSUMED 12,480,000 14,310,000 16,281,600

Add Direct Wages 5,640,000 6,204,000 6,768,000

PRIME COST 18,120,000 20,514,000 23,049,600

Add Factory Overheads 311,306 333,097 359,199

Add opening WIP 0 0 0

Less Closing WIP 0 0 0

WORKS COST/Factory cost 18,431,306 20,847,097 23,408,799

Add Administration Overheads 0 0 0

COST OF PRODUCTION 18,431,306 20,847,097 23,408,799Add Opening Stock of Finished Goods 0 509,518 568,750

Less Closing Stock of Finished Goods 509,518 568,750 631,815

COST OF GOODS SOLD 17,921,788 20,278,347 22,776,984

Add SGA 5,205,160 5,627,900 6,068,970

COST OF SALES 23,126,948 25,906,247 28,845,954

SALES 33,521,600 35,916,000 38,310,400

Cost Sheet

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Total per unit Total per unit

R.M. 10,680,000 6.372 12,210,000 6.799

Labour 5,640,000 3.365 6,204,000 3.455

Electricity 311,306 0.186 333,097 0.185Overheads 5,205,160 3.106 5,627,900 3.134

Total variable cost 21,836,466 13.028 24,374,997 13.573

S.P. 20.000 20.000

Contribution 11,685,134 6.972 11,541,003 6.427

Total Contribution

Fixed Cost

BEP (Period)

Particulars

9,989,060 8,923,667

11,685,134.20 11,541,002.79

MARGIN

Year 1 Year 2

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Total per unit Total per Unit Total per Unit

13,881,600 7.247 15,355,200 9.132 17,492,880 8.595

6,768,000 3.533 7,332,000 4.122 7,896,000 3.880

359,199 0.188 384,343 0.21 407,092 0.2006,068,970 3.168 6,290,763 3.536 6,774,175 3.328

27,077,769 14.136 29,362,306 17.003 32,570,148 16.003

20.000 20.000 20.000

11,232,631 5.864 5,740,253 2.997 8,134,653 3.997

10 months 6 days

7,971,629 7,118,480 6,351,639

11,232,631.00 5,740,252.50 8,134,652.50

AL COSTING

Year 3 Year 4 Year 5

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Term Loan Interest

6,450,500 12.00%

Year Interest Loan yet to be repaid Principal repayment

1 774,060 5,160,400 1,290,1002 619,248 3,870,300 1,290,100

3 464,436 2,580,200 1,290,100

4 309,624 1,290,100 1,290,100

5 154,812 - 1,290,100

Year Short term loan ( Interest rate Interest payment

1 1,268,338 14% 177,567

2 899,475 14% 125,926

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Year 5

6,196,826.70

536,663.89

5,660,162.80

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SR.NO PARTICULARS Year 1 Year 2 Year 3

1 INCOME

Sales 33,521,600 35,916,000 38,310,400

NET SALES 33,521,600 35,916,000 38,310,400

2 EXPENDITURE

Raw Materials 10,680,000 12,210,000 13,881,600

Tranportation 1,800,000 2,100,000 2,400,000

Wages 5,640,000 6,204,000 6,768,000

Power 311,306 333,097 359,199

SGA 5,205,160 5,627,900 6,068,970

Total 23,636,466 26,474,997 29,477,769

3 PROFIT BEFORE INTEREST, DEP and TAX. 9,885,134 9,441,003 8,832,631

Depreciation 910,582 797,225 698,337PROFIT BEFORE INTEREST and TAX. 8,974,553 8,643,777 8,134,294

4 less: Interest on term loan 774,060 619,248 464,436

less: Interest on WC 1,268,338 899,475 0

5 PROFIT BEFORE TAX 6,932,155 7,125,054 7,669,858

Tax(32.4%) 2,246,018 2,308,518 2,485,034

6 PROFIT AFTER TAX 4,686,136 4,816,537 5,184,824

7 DIVIDEND 0 179,364 358,728

8 DDT (@15%) 0 26,905 53,809

9 TRANSFER TO RESERVES AND SURPLUS 1,171,534 1,204,134 1,296,206

10 To Net Profit 3,514,602 3,406,134 3,476,081

PROJECTED PROFIT AND LOSS ACCOUNT

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Year 4 Year 5

38,310,400 40,704,800

38,310,400 40,704,800

15,355,200 17,492,880

2,700,000 3,000,000

7,332,000 7,896,000

384,343 407,092

6,290,763 6,774,175

32,062,306 35,570,148

6,248,094 5,134,653

612,029 536,6645,636,065 4,597,989

309,624 154,812

0 0

5,326,441 4,443,177

1,725,767 1,439,589

3,600,674 3,003,587

179,364 179,364

26,905 26,905

900,169 750,897

2,494,237 2,046,422

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Particulars Amount

Total equity (Rs.) 3,587,279 % of face value

Face value of each share (Rs.) 1 Dividend per promoter

Total shares 3,587,279 Total dividend payout

Number of promoters 4

Shares per promoter 896,820

SHAREHOLDING PATTERN

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Year 1 Year 2 Year 3 Year 4 Year 5

0% 5% 10% 5% 5%

- 44,841 89,682 44,841 44,841

- 179,364 358,728 179,364 179,364

DIVIDEND PAYOUT