ABC

ABC, CITY

Equipments Required
Units
1 Music System With Speaker 1
2 Cold Drink Fridge 1
3 Exhaust Fan 3
4 Spin Mop 2
5 Bill Machine 1
6 Fire Extinguisher 2
7 Dresses for ladies 7
8 Dummy Pahari Dress for Selfie 4
9 Invertor with Battries 1
Total ( A)
Kitchen Equipments
Units
1 4 Burner Gas Range 1
2 2 Burner Gas Range 1
3 Toaster Grilled 1
4 Microwave 1
5 Mixer Grinder 1
6 Chimney 1
7 Deep Regregerator 1
8 Water purifier 1
9 Fridge 1
10 Coffe Machine 1
11 Utensils 10
12 Juicer 1
13 Gas Bhatti 1
14 Crockery
Total (B)

Furniture

Furniture & Interiors

( It Includes Kitchen Setup, Tables, Chairs, sitting arrangment
for dhaam, product display outlet and Interior Decoration)
Total (C )

Total Cost (A+B+C)

Price per Unit Total
20000.00 20000.00
20000.00 20000.00
2000.00 6000.00
1500.00 3000.00
15000.00 15000.00
5600.00 11200.00
1000.00 7000.00
1200.00 4800.00
20000.00 20000.00
107000.00

Price per Unit Total

8000.00 8000.00
4000.00 4000.00
2500.00 2500.00
8000.00 8000.00
4000.00 4000.00
12000.00 12000.00
35000.00 35000.00
20000.00 20000.00
30000.00 30000.00
10000.00 10000.00
1000.00 10000.00
4000.00 4000.00
5000.00 5000.00
33060.00
185560.00

450000.00

450000.00

742560.00
 ABC
ABC, CITY

Crockery Details
Item Quantity Unit Price Per Unit Total
1 Spoon 5 DOZ 300.00 1500.00
2 Fork 5 DOZ 300.00 1500.00
3 Knive 10 No 100.00 1000.00
4 Service Spoon 2 DOZ 400.00 800.00
5 Service Fork 2 DOZ 450.00 900.00
6 Soup Spoon 2 DOZ 450.00 900.00
7 Large Plate 3 DOZ 1200.00 3600.00
8 Small Plate 3 DOZ 840.00 2520.00
9 Serving Bowl 3 DOZ 1800.00 5400.00
10 Dessert Plate 3 DOZ 600.00 1800.00
11 Dessert Spoon 3 DOZ 200.00 600.00
12 Cup and Sauces 3 DOZ 900.00 2700.00
13 Water Glass 4 DOZ 240.00 960.00
14 Sup Bowl 2 DOZ 600.00 1200.00
15 Water Jug 10 Nos 150.00 1500.00
16 Service Tray 10 No 250.00 2500.00
17 Juice Glass ( 250 ML 2 DOZ 360.00 720.00
18 Juice Glass ( 300 ML 2 DOZ 240.00 480.00
19 Soup Cup 2 DOZ 300.00 600.00
20 Napkin Stand 12 No 100.00 1200.00
21 Straw Stand 12 No 25.00 300.00
22 Toothpic Stand 12 No 15.00 180.00
23 Bottle Opener 10 No 20.00 200.00
Total 33060.00
 ABC
ABC, CITY

Cost of Project

Land & Building Government

Equipments 107000.00

Kitchen Equipments 185560.00

Furniture 450000.00

Total 742560.00

Means of Finance
Institutional Support from NRLM 450000.00
CIF loan through VO 292560.00

Total 742560.00
 ABC
ABC, CITY

1 Working Days 350 Days

2 Gross Receipts

Commision for selling SHG's products

Year Average Commision per day No. of product sale in a year Total
1st Year 15 600 9000
Iind Year 18 960 17280
IIIrd year 22 1320 29040
Ivth Year 28 1680 47040
Vth Year 30 1920 57600

Receipts from Café

Restaurant Receipts per Day No. of Days Total

1st Year 3000 350 1050000

Iind Year 3450 350 1207500
IIIrd year 3968 350 1388800
Ivth Year 4563 350 1597050
Vth Year 5247 350 1836450

3 Cost of Food
Assuming that Cost of Raw Material of Food comes to 25% of Sale Price

4 Salaries & Wages

Employee Salary per Month No of Employee Total
Manager 7000 1 7000.00
Shef 6500 2 13000.00
Waiter 5000 3 15000.00
Helper 4500 2 9000.00
Total 44000.00
Annual Salary 528000.00

5 Electricity Expenses
Electricity Expenses will be Rs 3000.00 per month.
Annual Expenses will be Rs 36000.00 .

6 Misc. Expenses
Misc. Expenses will be Rs 500.00 per month
Annual Expenses will be Rs 6000

6 Gas Fuel Expenses

Gas Expenses will be Rs 2000.00 per month
Annual Expenses will be Rs 24000
 7 Adminstrative Expenses
Administrative Expenses will be Rs 1500.00 per month.
Annual Expenses will be Rs 18000.00

8 Repiar & Maintaince Expenses

Monthly Expenses will Rs 1000.00. Annual Expenses will
be Rs 12000.00

9 Advertisement Expenses
Annual Expenses will be Rs 40000.00

10 Depreciation Schedule

Equipments
Year Ist Year IInd Year

Opening Balance 107000.00 96300.00

Depreciation @10% 10700.00 9630.00

Closing Balance 96300.00 86670.00

Kitchen Equipments
Year Ist Year IInd Year

Opening Balance 185560.00 167004.00

Depreciation @10% 18556.00 16700.4

Closing Balance 167004.00 150303.60

Furniture
Year Ist Year IInd Year

Opening Balance 450000.00 405000.00

Depreciation @10% 45000.00 60750.00

Closing Balance 405000.00 344250.00

11 Bank Loan Repayment and Interest Chart

Year Ist Year IInd Year

Opening Balance 0.00 234048.00
Add: Adition 292560.00 0.00
Installments 58512.00 58512.00
Closing Balance 234048.00 175536.00
Interest @ 12% p.a. (on Loan) 31596.48 24575.04
IIIrd Year IV th Year Vth Year

86670.00 78003.00 70202.70

8667.00 7800.30 7020.27

78003.00 70202.70 63182.43

IIIrd Year IV th Year Vth Year

150303.60 135273.24 121745.92

15030.36 13527.324 12174.5916

135273.24 121745.92 109571.32

IIIrd Year IV th Year Vth Year

344250.00 292612.50 248720.63

51637.50 43891.88 37308.09

292612.50 248720.63 211412.53

IIIrd Year IV th Year Vth Year

175536.00 117024.00 58512.00
0.00 0.00 0.00
58512.00 58512.00 58512.00
117024.00 58512.00 0.00
17553.60 10532.16 3510.72
 ABC
ABC, CITY

PROFITABILITY STATEMENT

Ist Year Iind Year IIIrd Year Ivth Year

Gross Receipts
Commission by selling SHG products 9000.00 17280.00 29040.00 47040.00
Gross Receipts from salfie corner 12000.00 13200.00 14520.00 15972.00

Gross Reciepts from Restaurant 1050000.00 1207500.00 1388800.00 1597050.00

Total (A) 1071000.00 1237980.00 1432360.00 1660062.00

Cost of Service

Cost of Food Produced 262500.00 301875.00 347200.00 399262.50

Salary and Wages 528000.00 554400.00 609840.00 670824.00
Electricity Expenses 36000.00 39600.00 43560.00 47916.00
Gas , Fuel Expenses 24000.00 26400.00 29040.00 31944.00
Total (B) 850500.00 922275.00 1029640.00 1149946.50

Gross Profit (C=A-B) 220500.00 315705.00 402720.00 510115.50

Administrative Expenses 18000.00 19800.00 21780.00 23958.00

Repair & Maintance 12000.00 13200.00 14520.00 15972.00
Advertisement Expenses 40000.00 44000.00 48400.00 53240.00
Depreciation 74256.00 87080.40 75334.86 65219.50
Total (D ) 144256.00 164080.40 160034.86 158389.50

Net Profit Before Interest ( C-D) 76244.00 151624.60 242685.14 351726.00

Interest Paid to Bank 31596.48 24575.04 17553.60 10532.16

Net Profit After Interest 44647.52 127049.56 225131.54 341193.84

Net Profit Carried Forward 44647.52 127049.56 225131.54 341193.84
Vth Year

57600.00
17569.20

1836450.00

1911619.20

459112.50
737906.40
52707.60
35138.40
1284864.90

626754.30

26353.80
17569.20
58564.00
56502.96
158989.96

467764.34
3510.72

464253.62
464253.62
 ABC
ABC, CITY

CASH FLOW STATEMENT

Ist Year Iind Year IIIrd Year

Cash Inflow

Capital Employed Err:509 0.00 0.00

Loan From Bank 292560.00 0.00 0.00

150500.00 238705.00 318020.00

Net Profit Before Interest and Depreciation
Total ( A) Err:509 238705.00 318020.00

Cash Outflow

Fixed Assets Purchased 742560.00 0.00 0.00

Increase in Working Capital Err:509 Err:509 Err:509

Instalment Paid of Bank 58512.00 58512.00 58512.00

Interest Paid to Bank 31596.48 24575.04 17553.60

Total (B) Err:509 Err:509 Err:509

Opening Cash 0.00 Err:509 Err:509

Cash Accural Err:509 Err:509 Err:509
Closing Cash Err:509 Err:509 Err:509
Ivth Year Vth Year

0.00 0.00

0.00 0.00

416945.50 524267.30

416945.50 524267.30

0.00 0.00

Err:509 Err:509

58512.00 58512.00

10532.16 3510.72

Err:509 Err:509

Err:509 Err:509
Err:509 Err:509
Err:509 Err:509
 ABC
ABC, CITY

BALANCE SHEET

Ist Year Iind Year IIIrd Year Ivth Year Vth Year
Liabilities

VO Loan 234048.00 175536.00 117024.00 58512.00 0.00

Net Profit 44647.52 171697.08 396828.62 738022.46 1202276.09

Creditors Err:509 Err:509 Err:509 Err:509 Err:509

Total Err:509 Err:509 Err:509 Err:509 Err:509

Assets

Fixed Assets 668304.00 581223.60 505888.74 440669.24 384166.29

Sundry Debtors 89250.00 103165.00 119363.33 138338.50 159301.60

Cash and Bank Balance Err:509 Err:509 Err:509 Err:509 Err:509

Total Err:509 Err:509 Err:509 Err:509 Err:509

Err:509 Err:509 Err:509 Err:509 Err:509

 ABC
ABC, CITY

CALCULATION OF DEBT SERVICE COVERAGE RATIO

Particulars
Ist Year Iind Year IIIrd Year Ivth Year Vth Year
Net Profit After tax During yr. 44647.52 127049.56 225131.54 341193.84 464253.62
Add: Depreciation 74256.00 87080.40 75334.86 65219.50 56502.96
Add: Interest On Term Loan 31596.48 24575.04 17553.60 10532.16 3510.72
Total Amount available For
serving intt & Installment 150500.00 238705.00 318020.00 416945.50 524267.30

Installment and interest to

be Served 90108.48 83087.04 76065.60 69044.16 62022.72

Debt Service Coverage Ratio 1.67 2.87 4.18 6.04 8.45

Average DSCR 4.64

Calculation of Current Ratio

Current Assets
Sundry Debtors 89250.00 103165.00 119363.33 138338.50 159301.60
Cash & Bank Balance Err:509 Err:509 Err:509 Err:509 Err:509
Total Err:509 Err:509 Err:509 Err:509 Err:509

Current Liabilities
Sundry Creditors Err:509 Err:509 Err:509 Err:509 Err:509
Total Err:509 Err:509 Err:509 Err:509 Err:509

Current Ratio Err:509 Err:509 Err:509 Err:509 Err:509

Average Current Ratio Err:509