PROJECT DETAILS

COST OF THE PROJECT

Sl.No.
Rs. in Lakhs
A

INVESTMENT DETAILS

Procurement of of Equipments (Tents, Ropes etc)

2.00

Faelift to the Proposed Site

1.50

Admin Expenses (Preliminary)

1.00

Miscellaneous (Preliminary)

0.50

TOTAL

SOURCES OF FINANCE:

Sl. No

Means of Finance
Rs. in Lakhs

PROPOSED FOR INVESTMENT

Venture Capitalist's Contribution

TOTAL

PROJECT DETAILS
COST OF THE PROJECT

Total
Rs. in Lakhs

5.00

5.00

Total
Rs. in Lakhs

5.00
5.00

Revenue Segmentation

Sl.No

Programs

Estimated
Students

No. Of
Seosons
per annum

Minimum
Fee per
Student

Monthly
Avg.
Revenue

Annual
Revenue

Weekend Camp

50

15

1000

62500.00

750000

Summer Camp

50

3000

12500.00

150000

October Camp

50

2000

8333.33

100000

Security / Armed forces

Training Camp

10

3000

5000.00

60000

Endurance Course

20

10

2500

41666.67

500000

Membership Fee

100

1 Year
Validity

1500

12500.00

150000

142,500.00

##########

Total

280
Expenses Segmentation

Sl.No

No.Of Staff

Salary

Monthly
Avg.
Expenses

10000

20000.00

240000

Particulars

Overhead
Staff Salary

Annual
Revenue

Power & Fuel

5000.00

60000

Transportation

5000.00

60000

Campus Maintenance

5000.00

60000

Marketing & Publicity

10000.00

120000

Miscellaneus Expenses

3000.00

36000

5000.00

60000

Other Adminisrative
Expenses
Total

53,000.00

636,000.00

Notes: 1. Once the operation startup for the F.Y 2014-15 financials are estimated for 2 months only
2. No. Of students and seosons are ristricted to lesser than the project capacity for delivering quality
product.
3. Annual growth of minimum 10% can be achieved
4. Expenses are kept at higher side for practicality gap
5. Except to the membership fee, in every programs food will be provided.
Therefore cost determined at 20% to 30% as direct expenses

PROJECTED PROFITABILITY
YEARS(Rs.in lacs)
Avg.
Monthly
Sales

Income

Rs. in 'lacs'

II

III

IV

2014-15

2015-16

2016-17

2017-18

2018-19

Gross Reciepts (Annexure I)

Weekend Camps

0.50

1.00

7.50

8.25

9.08

9.98

Endurance Courses

0.50

1.00

5.00

5.50

6.05

6.66

Summer Program

1.50

1.50

1.65

1.82

2.00

October Vacation Program

1.00

1.00

1.10

1.21

1.33

Security/Armed Forces Training Program

0.30

0.30

0.60

0.66

0.73

0.80

Membership Fee

0.13

0.25

1.50

1.65

1.82

2.00

3.93

2.55

17.10

18.81

20.69

22.76

Less: Expenses
Direct Expenses (20%-30%)

1.37

Gross Profit

0.58

3.90

4.29

4.72

5.19

1.98

13.20

14.52

15.97

17.57

Indirect Expenses
Staff Salary

0.20

0.40

2.40

2.64

2.90

3.19

Power & Fuel

0.05

0.10

0.60

0.66

0.73

0.80

Transportation

0.05

0.10

0.60

0.66

0.73

0.80

Campus Maintenance

0.05

0.10

0.60

0.63

0.66

0.69

Marketing & Publicity

0.10

0.20

1.20

1.26

1.32

1.39

Miscellaneus Expenses

0.03

0.06

0.36

0.38

0.40

0.42

Other Adminisrative Expenses

0.05

0.15

0.60

Total Operating Expenses

Profit Before Depreciation
Depreciation

0.53

0.69

0.79

0.91

1.11

6.36

6.92

7.53

8.20

0.87

6.84

7.60

8.44

9.36

0.18

0.33

0.30

0.27

0.24

0.18

0.33

0.30

0.27

0.24

0.69

6.51

7.30

8.17

9.12

Less: Income tax

Profit After Tax

0.69

6.51

7.30

8.17

9.12

Add :Depreciation

0.18

0.33

0.30

0.27

0.24

0.87

6.84

7.60

8.44

9.36

0.43

3.42

3.80

4.22

4.68

Total
Profit Before Tax

NET CASH IN FLOW

Revenue Sharing at 50%

PROJECTED CASH FLOW STATEMENT

YEARS

Rs. in 'lacs'
2014-15

2015-16

2016-17

2017-18

2018-19

SOURCES

1. Net Profit before Interest & Taxes

2. Investor's Capital
3. Depreciation

5.00

0.35
-

6.51
-

7.30
-

8.17
-

9.12
-

0.18

0.33

0.30

0.27

0.24

5.00

0.52

6.84

7.60

8.44

9.36

1. Equipments (Tents, Ropes etc)

2.00

2. Faelift to the Proposed Site

1.50

3. Auxiliary Expenses

1.50

Total(A)

USES

4. Investment
Total(B)

(I) NET SURPLUS (A-B)

1.50

3.50

5.00

5.00

5.00

1.50

3.50

5.00

5.00

5.34

4.10

3.44

4.36

0.52

STANDALONE PROJECTED BALANCE SHEET (Investor's)

Years
2014-15

(Rs.in lacs)
2015-16

2016-17

2017-18

2018-19

SOURCES OF FUND
Promotor's Capital
Opening balance
Add:Capital Introduced
Investor's Share (50%)

5.00

5.35
-

8.60
-

12.25

16.34

0.35

3.25

3.65

4.09

4.56

5.35

8.60

12.25

16.34

20.90

5.35

8.60

12.25

16.34

20.90

Sundry Creditors

0.25

0.28

0.30

0.33

0.37

Other Current Liabilities

0.30

0.33

0.36

0.40

0.44

5.90

9.20

12.92

17.07

21.70

3.33

2.99

2.69

2.42

3.50

3.33

2.99

2.69

2.42

Less: Depreciation

0.18

0.33

0.30

0.27

0.24

Closing balance

3.33

2.99

2.69

2.42

2.18

1.20

0.90

0.60

0.30

1.50

5.00

10.00

15.00

Closing balance
Current Liabilities

TOTAL
APPLICATION OF FUND
Fixed Assets:(WDV)

Opening balance
Add: Additions

3.50

Other Assets

Preliminary Expenses
Investments

Current Assets
Other current assets

0.13

0.25

0.28

0.30

0.33

Cash on hand & Bank

1.24

3.56

4.35

4.04

4.19

5.90

9.20

12.92

17.07

21.70

0.00

TOTAL

(0.00)

0.00

(0.00)

DEPRECIATION SCHEDULE
YEARS
Description of assets
Procurement of of Equipments (Tents, Ropes
etc)
Faelift to the Proposed Site
TOTAL

O.B
2.00
1.50
3.50

Rs. in 'lacs'

Rate

2014-15

2015-16

2016-17

2017-18

2018-19

10%
10%

0.10
0.08
0.18

0.19
0.14
0.33

0.17
0.13
0.30

0.15
0.12
0.27

0.14
0.10
0.24

Project Analysis
Rs. In Lacs
Particulars

2014-15

2015-16

2016-17

2017-18

2018-19

Gross Receipts (GR)

2.55

17.1

18.81

20.691

22.7601

10%

10%

10%

Direct Expenses

0.58

3.90

4.29

4.72

5.19

Gross Profit (GP)

1.98

13.20

14.52

15.97

17.57

GP Ratio %

77%

77%

77%

77%

77%

Consolidated Operating Overhead

1.11

6.36

6.92

7.53

8.20

Over Head to GR

44%

37%

37%

36%

36%

Net Cash Profit

0.87

6.84

7.60

8.44

9.36

Net profit Ratio

34%

40%

40%

41%

41%

Investor's share of Profit at 50%

0.43

3.42

3.80

4.22

4.68

Return on Investment [Rs.5 Lacs] (ROI)

9%

68%

76%

84%

94%

Cumulative Surplus for the project

0.87

7.71

15.31

23.75

33.11

7.65
2.30

11.87

16.56

Growth Rate

Investment Pay Back Period (Years)*

Cumulative Surplus for an Investor
Investment Pay Back Period (Years)*

1.50
0.43

3.85

Note:
a. Growth rate not kept at lower rate though feasibility is more
b. 20% to 25% considered as direct expenses for providing food
c. Operating expnses are reflected bit more than actuals and eventually over head decreases
d. Service Industry always fetches a good return on investment, same can be seen in the projections.
e. * Whole project cost will be recovered within a period of one and a half year (1.5 year)
f. * Investor will gain his investment through his share of profit within a period of two years four months (2.3 Years)
Conclusion: Overall project is an excellant idea for a perfect investment and unique service
In this project risk factor is less and rate of return on investment is better.
In a long run, project will leads to establish a greater brand and expands scope of service