Particulats 2018 2019 2020

Sales 5,688,534 5,972,960.70 6,271,608.74

Cost of Goods Sold
Machine Maintenance 41,335 43,402 45,572
Direct Electricity 665,792 699,082 734,036
Diseal Expense 11,420 11,991 12,591

Total 718,547 754,474 792,198

Gross Profit 4,969,987 5,218,486 5,479,411

operating expenses
Fixed Electricity 30,000 31,500 33,075
Payroll Administration 738,000 774,900 813,645
Amortization of Pre-operating expenses 59,900 62,895 66,040
Promotional Expenses 56,885 59,729 62,716
Depreciation 1,015,710 1,066,496 1,119,820

Total 1,900,495 1,995,520 2,095,296

Total Operating Profit 3,069,492 3,222,967 3,384,115

Non Operating Expenses

Financial charges on Long Term Loans 1203948 1203948 1203948
Net Profit 1,865,544 2,019,019 2,180,167

opening Retained Earnings 1,865,544 3,884,563

Retained Earning begning of the Year 1,865,544 3,884,563 6,064,730
 2021 2022
6,585,189.17 6,914,448.63

47,850 50,243
770,737 809,274
13,220 13,881

831,808 873,398

5,753,381 6,041,050

34,729 36,465
854,327 897,044
69,342 72,809
65,851 69,144
1,175,811 1,234,602

2,200,061 2,310,064
3,553,321 3,730,987

1203948 1203948
2,349,373 2,527,039

6,064,730 8,414,102
8,414,102 10,941,141
 Capacity Utilization 60% 70% 80% 90% 95% 100% 100% 100%
Average Cubic Feet Occupied per Year 32,256 37,632 43,008 48,384 51,072 53,760 53,760 53,760
Total Revenue (in Rs) 5,688,534 7,527,423 9,161,950 10,977,161 12,340,158 13,833,967 14,733,175 15,690,831

Capacity Utilization 60% 70% 80% 90%

Average Cubic Feet Occupied Per Year 32,256 37,632 43,008 48,384
Total Revenue (In Rs) 5,688,534 7,527,423 9,161,950 10,977,161
00% 100% 100% 100% 100%
760 53,760 53,760 53,760 53,760
,967 14,733,175 15,690,831 16,710,735 17,796,933

95% 100% 100% 100% 100% 100%

51,072 53,760 53,760 53,760 53,760 53,760
12,340,158 13,833,967 14,733,175 1,590,831 16,710,735 17,796,933
 Machinery and Equipment Required

Equipment No Rs/Unit
Pre Fabricated Insulated Building in Panels ready for field erection 1 3,456,000
(8640Sqft*Rs400Per Sqft)

Ammonia Compressor /Condensor(7.5HP) 4 500,000

Evaporators 4 190,000

Monitoring Equipment and Automatic Control for Teprature ,Humidity and

Ventilation
Psychrometer 1 14,000
Hydrothermo Graph 1 95,000
Handheld Infrared Thermometer 1 21,000
Set of Sensors 1 65,000
Diffusers etc 1 150,000

Electric Operated Fork Lifter 1 350,000

Movable Racks 16 15,625
Pallets 500 1,500
Furniture and Fixture 100,000
Standby Generator(20Kva) 1 235,000
Computer and other accessories 1 45,000
printer and accessories 1 10,000
Telephone and other Connections 1 25,000
 Rs
3,456,000

2,000,000
760,000

14,000
95,000
21,000
65,000
150,000

350,000
250,000
750,000
100,000
235,000
45,000
10,000
25,000
8,326,000
 Infrastructure Requirements

Covered Shed for Cold Storage Building Made of Insulated corrugated Mild
Steel-Galvanized Sheets(80ft*80ft@200 per sqft) 1,280,000

Foundation for prefabricated cache and insulated /sloted floor

(80ft*80ft@Rs250/sqft) 1,600,000
Land Cost 900,000
office Block(800aqft@rs500/sqft) including water tank 400,000
Guard Room(200sqft@400/sqft) 80,000
Boundary Wall(836Running feet@200per running foot) 167,200
4,427,200.00
 Position Required Salary Per Month Salary Per Anum
Store Manager 1 25,000 300,000
sipervisor 1 7,000 84,000
Accountant 1 5,000 60,000
Fork Lifter 1 5,000 60,000
Office attendent 1 2,500 30,000
Helper 3 2,500 90,000
Technition 1 4,500 54,000
Watch Man 2 2,500 60,000
738,000
Project Cost
the cost of Project will be as follows
Particulars Cost
Land and Building 4,452,200
Machinery and Equipments 8,326,000
Pre-operational expense 599,000

Project Cost 13,377,200

Project Retrun
Project Internal Rate of Retrun 32.60%
Payback Period (Years) 4.78
Net Present Value (NPV) 10,853,842

Financing Plan
Equity 50% 6,688,600
Debt 50% 6,688,600
13,377,200
The cold storage building will consist of Pre-fabricated refrigerated (Walk-in type) structure. This type of structure is
any form of refrigerated storage construction previously available in Pakistan due to its better technology and energy
Polyurethane insulated panels will be used to erect the building because these panels are metal clad and can be e
for relocating the cold storage site. The cold storage building will have a roof of insulated corrugated sheet of galva
protect it from direct sun and rain. The floor will have a surface of polyurethane insulated galvanized steel material. T
strong enough to withstand the distributed load. An automatic monitoring system will be installed in the storag
for maintaining relative humidity and temperature and to eliminate any chances of human error during the
period. The cold storage will have five storage chambers/compartments, from which one will be used as both a condit
receiving chamber.

7'

3'0
The total volume of the cold storage can be calculated from the diagram representing general layout of the cold storag
comes out to be 76,800 Cubic feet (length: 80ft x width: 60 feet x height: 16 feet). It is assumed that only 70
cubic feet) of this space will be utilized and the remaining 30% is spared due to provision of space in between pallets
mobility and air ventilation
cture. This type of structure is highly superior to
better technology and energy efficiency.
re metal clad and can be easily dismantled
ated corrugated sheet of galvanized mild steel to
ed galvanized steel material. The floor will be
ll be installed in the storage compartments
of human error during the refrigeration
e will be used as both a conditioning and
eneral layout of the cold storage building. This
It is assumed that only 70% (i.e.53,760
on of space in between pallets for fork lifter