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Dhoop Batti

The document provides financial details for a proposed business venture including fixed capital requirements, working capital requirements and projected profitability over 5 years. Total fixed capital needs are Rs. 285,100 including land and building costs of Rs. 97,000 and plant and machinery costs of Rs. 188,100. Total annual working capital is estimated at Rs. 1,639,500 including salary, raw materials, utilities and other expenses. Total initial capital investment is projected to be Rs. 1,924,600 to be financed with 25% promoter share and 75% secured loan. The profitability statement projects annual revenues growing from Rs. 540,000 in year 1 to Rs. 3,888,000 in year 5 with gross profits increasing accordingly

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Vartika Keshri
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94 views7 pages

Dhoop Batti

The document provides financial details for a proposed business venture including fixed capital requirements, working capital requirements and projected profitability over 5 years. Total fixed capital needs are Rs. 285,100 including land and building costs of Rs. 97,000 and plant and machinery costs of Rs. 188,100. Total annual working capital is estimated at Rs. 1,639,500 including salary, raw materials, utilities and other expenses. Total initial capital investment is projected to be Rs. 1,924,600 to be financed with 25% promoter share and 75% secured loan. The profitability statement projects annual revenues growing from Rs. 540,000 in year 1 to Rs. 3,888,000 in year 5 with gross profits increasing accordingly

Uploaded by

Vartika Keshri
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© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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FINANCIAL ASPECTS:

(A) FIXED CAPITAL

i) Land and Building : Area Deposit Rent (P.A.) Total


300 Sq Ft. 25,000.00 72,000.00 97,000.00

ii) Plant & Machinery:


Sl.No. Description Qty(Nos.) Rate (Rs.) Value (Rs.)
1 Machinery 1 53,100.00 53,100.00
2 Table 2 5,000.00 10,000.00
3 Tools NA 10,000.00 10,000.00
4 Computer and Telecome NA 50,000.00 50,000.00
5 Fan NA 10,000.00 10,000.00
6 Stand NA 15,000.00 15,000.00
7 Lights NA 10,000.00 10,000.00
8 Air Compresser NA 30,000.00 30,000.00
TOTAL 188,100.00

TOTAL FIXED CAPITAL REQUIREMENT

i)Land & Building 72,000.00


ii)Plant & Machinery 188,100.00
iii)Bank Deposit 25,000.00
TOTAL 285,100.00

(B) WORKING CAPITAL


Annual Production= 36,000.00 Units
Monthly Production= 3,000.00 Units

i) Salary & Wages


Sl.No. Designation Rate (Rs. Per unit) Monthly Annually
1 Skilled Labour 5 15,000.00 180,000.00
3 Salary For Other Staffs NA 8,000.00 96,000.00
TOTAL 276,000.00
ii) Raw Material:
Sl. No. Particulars No. Of Units Per Annum Rate Per Unit(Rs.) Value (Rs.)
1
Semi-Finished Stainless SteelScrubber (Including Cost of
procurement of Raw Material @ Rs. 2.00 Per Unit)) 36000 24.00 864,000.00
2 Paper Sheet (Inclusive of Cost of Printing) 36000 4.00 144,000.00
3 Plastic Cup 36000 5.00 180,000.00
TOTAL 1,188,000.00

(Raw Material is Calculated Unitwise, one unkit consist of 12 Pcs of Scrubber)

iii) Utilities:
Sl. No. Particulars Quantity Monthly Annually
1 Electricity & Power 1,000.00 12,000.00
2 Internet and Telecome 500.00 6,000.00
TOTAL 18,000.00

iv) Other Contingent Expenses:

Sl. No. Description Monthly Annually


1 Advertisement NA 20,000.00
2 Stationery 1,000.00 12,000.00
3 Transportation 5,000.00 60,000.00
4 Machine Transportation NA 3,500.00
5 Compresser Transportation NA 2,000.00
6 Other expenditure 5,000.00 60,000.00
TOTAL 157,500.00

Total Recurring Expenses Per Annum

1 Salary & Wages 276,000.00


2 Raw material 1,188,000.00
3 Utilities 18,000.00
4 Other contingent expenses 157,500.00
TOTAL 1,639,500.00

TOTAL WORKING CAPITAL (A+B) ANNUAL 1,639,500.00


A Total Capital Investment:
Total Fixed Capital 285,100.00
Total Working Capital 1,639,500.00
TOTAL CAPITAL INVESTMENT IN THE FIRST YEAR 1,924,600.00

Means Of Finance
Promoter’s share 25% 481,150.00
Secured Loan 75% 1,443,450.00
TOTAL CAPITAL FINANCED 1,924,600.00
M/s. ANANT ENTERPRISES
Prop: Mr. PRADANYA VILAS NAIK

Profitability Statement
PROFITABILITY STATEMENT (PROJECTED FOR FIVE YEARS) (fig. in Rs.)

FOR FINANCIAL YEAR


Sr. No. Particulars NOTES 2018-19 2019-20 2020-21 2021-22 2022-23
I II III IV V
A REVENUE
1 Sales 1 540,000.00 2,592,000.00 3,024,000.00 3,456,000.00 3,888,000.00

Total 'A' 540,000.00 2,592,000.00 3,024,000.00 3,456,000.00 3,888,000.00


B DIRECT EXPENSES
1 Purchase 2 297,000.00 1,425,600.00 1,663,200.00 1,900,800.00 2,138,400.00
2 Direct Expenses 3 45,000.00 216,000.00 252,000.00 288,000.00 324,000.00

Total 'B' 342,000.00 1,641,600.00 1,915,200.00 2,188,800.00 2,462,400.00


C GROSS PROFIT
(A) - (B) 198,000.00 950,400.00 1,108,800.00 1,267,200.00 1,425,600.00

D ADMINISTRATIVE & GENERAL EXPENSES


1 Employees Cost 4 24,000.00 102,000.00 108,000.00 114,000.00 120,000.00
2 Administration/General Expenses 5 66,000.00 144,150.00 155,437.50 166,944.38 178,681.59
3 Others Expenses 6 15,000.00 60,000.00 66,000.00 72,600.00 79,860.00
4 Depreciation 7 9,116.25 33,953.81 24,775.12 18,731.79 14,637.66

Total 'B' 114,116.25 340,103.81 354,212.62 372,276.16 393,179.26


Profit Before Interest & Taxes 83,883.75 610,296.19 754,587.38 894,923.84 1,032,420.74
Interest & Finance Charges - - - - -
Profit/ (Loss) before prior period adjustments
and Tax. 83,883.75 610,296.19 754,587.38 894,923.84 1,032,420.74
Net prior period (Charges)/Credits - - - - -
Profit/(Loss) before Taxes 83,883.75 610,296.19 754,587.38 894,923.84 1,032,420.74
Fringe Benefit Tax - - - - -
Income Tax - - - - -
Profit/(Loss) after Taxes 83,883.75 610,296.19 754,587.38 894,923.84 1,032,420.74
PROFIT MARGIN RATIO 15.53% 23.55% 24.95% 25.89% 26.55%
M/s. ANANT ENTERPRISES
Prop: Mr. PRADANYA VILAS NAIK
Schedules to the Profitability Statement
as at 31st March
No. of Units to Be sold per annum 36000

RATE 2018-19 2019-20 2020-21 2021-22 2022-23


ESTIMATED INCREASE IN VOLUME (%) 20% 40% 60% 80%
TOTAL NO. OF UNITS PER ANNUM 9000 43200 50400 57600 64800
NOTE-1
SALES
Sales value Per Unit (Rs.) 60.00 540,000.00 2,592,000.00 3,024,000.00 3,456,000.00 3,888,000.00

Total Sales Value (Rs.) 540,000.00 2,592,000.00 3,024,000.00 3,456,000.00 3,888,000.00

Note:2
PURCHASES
Semi-finished Stainless Steel Scrubber ₹ 24.00 216,000.00 1,036,800.00 1,209,600.00 1,382,400.00 1,555,200.00
Paper Sheet ₹ 4.00 36,000.00 172,800.00 201,600.00 230,400.00 259,200.00
Plastic cover ₹ 5.00 45,000.00 216,000.00 252,000.00 288,000.00 324,000.00
Total RM Purchased 297,000.00 1,425,600.00 1,663,200.00 1,900,800.00 2,138,400.00

Notes:3
DIRECT EXPENSES
Skilled Labours (Unit Rate) ₹ 5.00 45,000.00 216,000.00 252,000.00 288,000.00 324,000.00
Total Direct Expenses 45,000.00 216,000.00 252,000.00 288,000.00 324,000.00

Notes:4
Employee Cost
Other Workers ₹ 8,000.00 24,000.00 102,000.00 108,000.00 114,000.00 120,000.00
Total Employee Cost 24,000.00 102,000.00 108,000.00 114,000.00 120,000.00

Notes:5
Administration/General Expenses
Advertisement 20,000.00 24,000.00 28,000.00 32,000.00 36,000.00 198000
Stationery ₹ 1,000.00 3,000.00 12,000.00 12,500.00 13,000.00 13,500.00
Conveyance & Transport ₹ 5,000.00 15,000.00 15,750.00 16,537.50 17,364.38 18,232.59
Machine Transportation (At the time of Purchase) 3,500.00 - - - -

Compresser Transportation (At the time of Purchase) 2,000.00 - - - -


Rent ₹ 6,000.00 18,000.00 72,000.00 75,600.00 79,380.00 83,349.00
Electricity ₹ 1,000.00 3,000.00 14,400.00 16,800.00 19,200.00 21,600.00
Communication Expense ₹ 500.00 1,500.00 6,000.00 6,000.00 6,000.00 6,000.00
66,000.00 144,150.00 155,437.50 166,944.38 178,681.59

Notes:6
Other Expenses
Other expenditure ₹ 5,000.00 15,000.00 60,000.00 66,000.00 72,600.00 79,860.00
Total other expenses 15,000.00 60,000.00 66,000.00 72,600.00 79,860.00
Notes: 7
DEPRICIATION ON THE BASIS OF SLM METHOD
2018-19 2019-20 2020-21 2021-2022 2022-23
Value of
Sr. No. Name of Assets Asset Rate Op Value Dep. Cl Value Op Value Dep. Cl Value Op Value Dep. Cl Value Op Value Dep. Cl Value Op Value Dep. Cl Value
(Rs.) (Rs.) (Rs.) (Rs.) (Rs.) (Rs.) (Rs.) (Rs.) (Rs.) (Rs.) (Rs.) (Rs.) (Rs.) (Rs.) (Rs.)

1 Machinery 53,100 15% 53,100 1,991 51,109 51,109 7,666.31 43,442.44 43,442.44 6,516.37 36,926.07 36,926.07 5,538.91 31,387.16 31,387.16 4,708.07 26,679.09
2 Table 10,000 10% 10,000 250 9,750 9,750 975.00 8,775.00 8,775.00 877.50 7,897.50 7,897.50 789.75 7,107.75 7,107.75 710.78 6,396.98
3 Tools 10,000 10% 10,000 250 9,750 9,750 975.00 8,775.00 8,775.00 877.50 7,897.50 7,897.50 789.75 7,107.75 7,107.75 710.78 6,396.98
4 Computer and Telecomm 50,000 40% 50,000 5,000 45,000 45,000 18,000 27,000.00 27,000.00 10,800.00 16,200.00 16,200.00 6,480.00 9,720.00 9,720.00 3,888.00 5,832.00
5 Fan 10,000 10% 10,000 250 9,750 9,750 975.00 8,775.00 8,775.00 877.50 7,897.50 7,897.50 789.75 7,107.75 7,107.75 710.78 6,396.98
6 Stand 15,000 10% 15,000 375 14,625 14,625 1,462.50 13,162.50 13,162.50 1,316.25 11,846.25 11,846.25 1,184.63 10,661.63 10,661.63 1,066.16 9,595.46
7 Lights 10,000 10% 10,000 250 9,750 9,750 975.00 8,775.00 8,775.00 877.50 7,897.50 7,897.50 789.75 7,107.75 7,107.75 710.78 6,396.98
8 Air Compresser 30,000 10% 30,000 750 29,250 29,250 2,925.00 26,325.00 26,325.00 2,632.50 23,692.50 23,692.50 2,369.25 21,323.25 21,323.25 2,132.33 19,190.93
188,100 188,100 9,116 178,984 178,984 33,954 145,030 145,030 24,775 120,255 120,255 18,732 101,523 101,523 14,638 86,885

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