Beruflich Dokumente
Kultur Dokumente
Bus.Office:
Address
Kalyan Nagar, Mudalapalya
BANGALORE - 560072.
This project has been designed to establish a Trading Concern at Bangalore. It is a Proprietorship concern owned by XYZ. The
proprietor hail from business family and is having experience in this line of business.
Now it is proposed to start operation with financial assistance from a suitable commercial bank.
Hence this project Report is presented.
Prepared by:
Pulkit Sharma
Chartered Accountant
# 1355/30, 9th Main Road
RPC Layout
BANGLORE - 560040
Phone.No : 23302440
Mobile : 96321 92440
e-mail
: bangalore@psca.co.in
CONTENTS
PAGES
1
2
3
4
5
CHAPTER :
PROJECT AT GLANCE
COST OF THE PROJECT AND MEANS OF FINANCE
PROJECTIONS AND PROFITABILITY STATEMENT
CASH - FLOW STATEMENT
BALANCE SHEET
1
2
3
4
5
1
2
3
4
5
6
AN N EXU R ES
DEPRECIATION SCHEDULE
BREAK EVEN ANALYSIS
INTEREST SCHEDULE
DEBT COVERAGE RATIO
ANALYSIS ON RETURN ON INVESTMENT
ASSUMPTION AND WORKING NOTES
6
7
8
9
10
11
:
:
Nature of Business
Trading
Constitution
Proprietor
:
:
Proprietorship
(Rs. In Lakhs)
Total
53.43
5.00
1.00
2.00
3.58
65.00
Means of Finance
:
Particulars
Proprietor Contribution
Term Loan from Bank / Institution
Total
9.00
56.00
Total
6
7
8
9
10
11
65.00
:
:
:
:
:
:
6.22
3.37
9.34
8.77
10
153.13
Page 4 of 11
:1
First Year Operation.
First Year Operation.
%
STATEMENT NO. 1
COST OF THE PROJECT AND MEANS OF FINANCE:
The project cost has been estimated at Rs.
65Lakhs
Means of Finance
Particulars
Promoters Contribution
Term Loan from Bank / Institution
Total
(Rs. In Lakhs)
Total
53.43
5.00
1.00
2.00
3.58
65.00
Total
9.00
56.00
65.00
In Lakhs
Operating years
2
390.00
936.00
1,123.20
1,347.84
1,617.41
390.00
936.00
1,123.20
1,347.84
1,617.41
351.00
6.00
0.12
0.45
357.57
842.40
6.30
0.13
0.83
849.66
1,010.88
6.62
0.13
0.71
1,018.33
1,213.06
6.95
0.14
0.60
1,220.74
1,455.67
7.29
0.15
0.51
1,463.62
C. Gross Profit [ A - B ]
32.43
86.34
104.87
127.10
153.79
3.58
3.58
6.18
6.18
4.42
4.42
1.95
1.95
1.80
1.89
1.98
2.08
2.19
27.06
78.28
98.46
123.06
151.60
8.12
23.48
29.54
36.92
45.48
18.94
54.79
68.92
86.14
106.12
0.45
0.83
0.71
0.60
0.51
19.39
55.63
69.63
86.75
106.63
4.00
12.00
16.00
24.00
15.39
43.63
53.63
62.75
106.63
C. Opening Balance
Operating Years
2
1
18.94
0.45
56.00
9.00
54.79
0.83
84.39
5.00
1.00
2.00
4.00
12.00
68.92
0.71
86.14
0.60
55.63
69.63
86.75
12.00
16.00
24.00
12.00
16.00
24.00
72.39
116.01
169.64
232.39
106.12
0.51
106.63
D. Net surplus ( A - B )
72.39
43.63
53.63
62.75
106.63
E. Closing Balance
72.39
116.01
169.64
232.39
339.02
B. ASSETS :
Fixed Assets
Current Assets
Cash & Bank
Deposits
TOTAL
Operating Years
2
9.00
18.94
52.00
9.00
73.73
40.00
9.00
142.65
24.00
9.00
228.80
-
9.00
334.92
-
79.94
122.73
175.65
237.80
343.92
5.55
4.72
4.01
3.41
2.90
72.39
2.00
116.01
2.00
169.64
2.00
232.39
2.00
339.02
2.00
79.94
122.73
175.65
237.80
343.92
ANNEXURE NO.1
DEPRECIATION SCHEDULE:
PARTICULARS
1. Furniture & Fittings
Depreciation @ 15%
WDV
3
3.34
0.50
2.84
4
2.84
0.43
2.41
1.00
0.08
0.93
0.93
0.14
0.79
0.79
0.12
0.67
0.67
0.10
0.57
0.57
0.09
0.48
Total Assets
[1+2+3+4]
5.55
4.72
4.01
3.41
2.90
Total Depreciation
[1+2+3+4]
0.45
0.83
0.71
0.60
0.51
A. Receipts
0
390.00
1
936.00
Years
2
1,123.20
B. Variable cost:
357.57
849.66
1018.33
1220.74
1463.62
0.45
3.58
1.80
5.83
0.83
6.18
1.89
8.90
0.71
4.42
1.98
7.11
0.60
1.95
2.08
4.64
0.51
0.00
2.19
2.70
E. Contribution [ B - C ]
32.43
86.34
104.87
127.10
153.79
8.32
9.22
9.34
9.43
9.51
70.05
96.45
76.18
49.16
28.39
64.64
87.43
68.60
42.78
23.01
D. Fixed costs:
Depreciation
Interest on Term Loan
Administration Expenses
3
1,347.84
4
1,617.41
II
III
NOTE :
(Rs. in Lakhs)
QUARTERS
1
2
3
4
1
2
3
4
1
2
3
4
1
2
3
4
OPENING
BALANCE
56.00
56.00
56.00
54.00
52.00
49.00
46.00
43.00
40.00
36.00
32.00
28.00
24.00
18.00
12.00
6.00
LOAN
REPAYMENT
2.00
2.00
3.00
3.00
3.00
3.00
4.00
4.00
4.00
4.00
6.00
6.00
6.00
6.00
CLOSING
BALANCE
56.00
56.00
54.00
52.00
49.00
46.00
43.00
40.00
36.00
32.00
28.00
24.00
18.00
12.00
6.00
-
INTEREST
PER QTR.
0.00
0.00
1.82
1.76
1.69
1.59
1.50
1.40
1.30
1.17
1.04
0.91
0.78
0.59
0.39
0.20
(Rs. in Lakhs)
INTEREST
P.A.
3.58
6.18
4.42
1.95
Operating Years
2
3
18.94
0.45
3.58
22.96
54.79
0.83
6.18
61.80
68.92
0.71
4.42
74.05
86.14
0.60
1.95
88.70
DEBT :
Term loan installment
Interest on Term Loan
4.00
3.58
12.00
6.18
16.00
4.42
24.00
1.95
7.58
18.18
20.42
25.95
3.03
3.40
3.63
3.42
D Average DSCR
3.37
A. SOURCES :
Profit after tax
Depreciation
Interest on term loan
TOTAL OF ' A '
B
4
106.12
0.51
106.63
3. Capital Employed
RETURN ON INVESTMENT :
PARTICULARS
Profit before tax
0
27.06
OPERTI NG YEARS
1
2
3
78.28
98.46
123.06
4
151.60
Depreciation
0.45
0.83
0.71
0.60
0.51
3.58
6.18
4.42
1.95
31.08
85.28
103.59
125.62
# Average Return
99.54
# Capital Employed
65.00
# Return on Investment
153.13 %
152.11
Salary
S.No.
Category of Employee
No.of
Employees
1
Managers
2
2
Helpers
7
3
Accountant
1
Total
10
Note: Increament in salary is taken at 5% per annum
Salary per
Month
6,750.00
4,500.00
5,000.00
Power
Power Charges is estimated at Rs.1000/- per month and provision made for increase
in rates @ 5% per annuam
Depreciation:
Depreciation is calculated at the rates prescribed under
the Income Tax Act. Separate Annexure made
Interest:
Interest on term loan is calculated at 13% per annum
Term loan will be repaid in 4 year
Page 11 of 11
Salary per
Annuam
162,000.00
378,000.00
60,000.00
600,000.00