DETAILS PROJECT REPORT FOR WHOLESOLE PHARMACUETICAL GOODS

DISTRIBUTION

PROJECT AT A GLANCE

NAME OF PROJECT : M/S RUVILIFE GENESYSTECH PVT. LTD.

TRADING OF PHARMACUETICAL GOODS

NATURE OF WORK :
DISTRIBUTION

CONSTITUTION : PRIVATE LIMITED

LOCATION : NAGPUR

OFFICE ADDRESS : 1740, Plot No.-97, Opp. Tidke School,

Khadgaon Road, Wadi
DISTRICT - NAGPUR-23
 ANNEXURE-A
COST OF THE PROJECT & MEANS OF FINANCE

( in Rupees)
S.NO. COST OF THE PROJECT AMOUNT

1 Furniture 500000.00

2 Car 1270000.00

3 Working Capital 0.00

1770000.00

MEANS OF FINANCE

1 Promoter's Contribution 200000.00

2 Subsidy 300000.00

3 Term Loan from Bank 2500000.00

3000000.00
 ANNEXURE-C
ESTIMATES OF WORKING CAPITAL

PARTICULARS I II III IV V VI VII

Stock 16,17,563.00 19,62,042.00 23,54,451.00 26,59,144.00 29,91,537.00 31,11,199.00 37,33,438.00

16,17,563.00 19,62,042.00 23,54,451.00 26,59,144.00 29,91,537.00 31,11,199.00 37,33,438.00

Debtors 18,27,392.07 18,46,627.84 18,69,710.72 19,94,358.12 21,93,793.91 10,21,415.00 12,45,128.00

(-) Margin 1,46,191.37 1,47,730.23 1,49,576.86 1,59,548.65 1,75,503.51 81,713.20 99,610.24
16,81,200.70 16,98,897.61 17,20,133.86 18,34,809.47 20,18,290.40 9,39,701.80 11,45,517.76

Total Margin
required 32,98,763.70 36,60,939.61 40,74,584.86 44,93,953.47 50,09,827.40 40,50,900.80 48,78,955.76

Less :
Sundry
Creditors 11,47,530.75 12,59,765.07 15,71,693.47 19,21,308.14 22,44,349.72 25,29,616.93 30,19,293.16
(-) Margin 91,802.46 1,00,781.21 1,25,735.48 1,53,704.65 1,79,547.98 2,02,369.35 2,41,543.45
Total Margin
available 10,55,728.29 11,58,983.86 14,45,957.99 17,67,603.49 20,64,801.74 23,27,247.58 27,77,749.71

Net Working
Capital 22,43,035.41 25,01,955.75 26,28,626.86 27,26,349.98 29,45,025.65 17,23,653.22 21,01,206.05
 ANNEXURE-B

Cost of Project (Rupee in Lakhs)

I II III IV V VI VII
Machinery 2000000

Total Machinery Inclusive of Tax 2000000 0 0 0 0 0 0 0

Furniture & Fixture

I II III IV V IV V
Showroom Furniture 500000

500000.00 0 0 0 0 0 0 0
 ANNEXURE-E
PROJECTED BALANCE SHEET

PARTICULARS I II III IV V

SOURCES OF FUNDS
Capital A/c
Opening Balance/Introduced 10,00,000.00 13,49,491.13 19,19,301.21 26,75,799.29 35,42,069.98
Add: Net Profit 5,99,491.13 8,44,810.07 10,56,498.08 12,66,270.69 16,40,201.28
15,99,491.13 21,94,301.21 29,75,799.29 39,42,069.98 51,82,271.26
Less: Drawings 2,50,000.00 2,75,000.00 3,00,000.00 4,00,000.00 4,50,000.00
13,49,491.13 19,19,301.21 26,75,799.29 35,42,069.98 47,32,271.26
Secured Loans
Term Loan from Bank 34,32,295.86 27,66,792.87 19,86,643.16 10,72,096.43 0.00

Current Liabilitites 11,47,530.75 12,59,765.07 15,71,693.47 19,21,308.14 22,44,349.72

TOTAL 59,29,317.74 59,45,859.15 62,34,135.92 65,35,474.55 69,76,620.99
APPLICATION OF FUNDS
Fixed Assets
Gross Block 17,70,000.00 17,70,000.00 17,70,000.00 17,70,000.00 17,70,000.00
Accumulated Depriciation 2,74,500.00 4,47,850.00 5,97,745.00 7,28,978.50 8,44,885.45
14,95,500.00 13,22,150.00 11,72,255.00 10,41,021.50 9,25,114.55

Current Assets
Receiable 18,27,392.07 18,46,627.84 18,69,710.72 19,94,358.12 21,93,793.91
Stock 16,17,563.00 19,62,042.00 23,54,451.00 26,59,144.00 29,91,537.00
Preliminary Expenses -
Cash & Bank Balances 9,88,862.67 8,15,039.31 8,37,719.20 8,40,950.93 8,66,175.53
TOTAL 59,29,317.74 59,45,859.15 62,34,135.92 65,35,474.55 69,76,620.99
 ANNEXURE-D
ESTIMATES OF PROFITS

PARTICULARS I II III IV V

Sales / Gross receipts 96,17,853.00 1,15,41,424.00 1,38,49,709.00 1,66,19,651.00 1,99,43,581.00

96,17,853.00 1,15,41,424.00 1,38,49,709.00 1,66,19,651.00 1,99,43,581.00
Cost of goods sold
Opeing Stock - 16,17,563.00 19,62,042.00 23,54,451.00 26,59,144.00
Purchase 91,80,246.00 94,48,238.00 1,13,16,193.00 1,34,49,157.00 1,61,59,318.00
Less : Closing Stock 16,17,563.00 19,62,042.00 23,54,451.00 26,59,144.00 29,91,537.00
75,62,683.00 91,03,759.00 1,09,23,784.00 1,31,44,464.00 1,58,26,925.00
Gross Profit 20,55,170.00 24,37,665.00 29,25,925.00 34,75,187.00 41,16,656.00
(Sales - Cost of goods sold)
Less : Indirect Expenses
Accountng charges -
Salary and Wages 1,80,000.00 2,52,000.00 4,80,000.00 6,24,000.00 7,20,000.00
Electricity Charges 88,723.00 1,02,031.45 1,22,437.74 1,49,374.04 1,82,236.33
Office Expenses 16,780.00 19,297.00 22,191.55 26,629.86 34,618.82
Printing & Stationary 15,800.00 18,170.00 20,895.50 25,074.60 31,343.25
Transport Expenses 52,224.00 2,30,828.48 3,04,693.60 4,98,589.53 6,38,194.59
Rent 1,80,000.00 1,80,000.00 2,16,000.00 2,52,000.00 3,00,000.00
Mise Expesnes 48,089.27 1,15,414.24 1,66,196.51 2,49,294.77 3,58,984.46
5,81,616.27 9,17,741.17 13,32,414.90 18,24,962.80 22,65,377.45
Operating Profit 14,73,553.74 15,19,923.83 15,93,510.10 16,50,224.20 18,51,278.55
Depreciation 2,74,500.00 1,73,350.00 1,49,895.00 1,31,233.50 1,15,906.95
Profit before Interest 11,99,053.74 13,46,573.83 14,43,615.10 15,18,990.70 17,35,371.60
Interest on Term Loan 5,99,562.60 5,01,763.76 3,87,117.03 2,52,720.01 95,170.32
Total Intertest 5,99,562.60 5,01,763.76 3,87,117.03 2,52,720.01 95,170.32
Profit Before Tax 5,99,491.13 8,44,810.07 10,56,498.08 12,66,270.69 16,40,201.28
Tax - - - - -
Profit After Tax 5,99,491.13 8,44,810.07 10,56,498.08 12,66,270.69 16,40,201.28
 ANNEXURE-C
DEPRECIATION SCHEDULE

(Rupee in Lakhs)
Particulars COMPUTER FURNITURE MACHINERY Total Cumlative
Dep. Depriciation

10% 15%

Beginning -
Addition
during the
year 85,000.00 5,00,000.00 1270000.00
Dep 34,000.00 50,000.00 1,90,500.00 2,74,500.00
WDV I 51,000.00 4,50,000.00 10,79,500.00

Dep. 20,400.00 45,000.00 1,07,950.00 1,73,350.00 4,47,850.00

WDV II 30,600.00 4,05,000.00 9,71,550.00

Dep. 12,240.00 40,500.00 97,155.00 1,49,895.00 5,97,745.00

WDV III 18,360.00 3,64,500.00 8,74,395.00

Dep. 7,344.00 36,450.00 87,439.50 1,31,233.50 7,28,978.50

WDV IV 11,016.00 3,28,050.00 7,86,955.50

Dep. 4,406.40 32,805.00 78,695.55 1,15,906.95 8,44,885.45

WDV V 6,609.60 2,95,245.00 7,08,259.95

Dep. 2,643.84 29,524.50 70,826.00 1,02,994.34 9,47,879.79

WDV VI 3,965.76 2,65,720.50 6,37,433.96

Dep. 1,586.30 26,572.05 63,743.40 91,901.75 10,39,781.53

WDV VII 2,379.46 2,39,148.45 5,73,690.56
 PROJECTED CASH FLOW STATEMENT

PARTICULARS I II III IV V

A SOURCES OF FUNDS
Opening Balance - 9,88,862.67 8,15,039.31 8,37,719.20 8,40,950.93
Capital Contributed 10,00,000.00 - - - -
Profit before Tax 5,99,491.13 8,44,810.07 10,56,498.08 12,66,270.69 16,40,201.28
Depreciation 2,74,500.00 1,73,350.00 1,49,895.00 1,31,233.50 1,15,906.95
Term Loan From Bank 40,00,000.00 - - - -
Incresing in Liabilities 11,47,530.75 1,12,234.32 3,11,928.41 3,49,614.67 3,23,041.58
Working Capital Loan
TOTAL 70,21,521.88 21,19,257.06 23,33,360.79 25,84,838.06 29,20,100.74

B APPLICATION OF FUNDS
Furniture 17,70,000.00 - - - -
Increase in Current Assets 34,44,955.07 3,63,714.77 4,15,491.88 4,29,340.41 5,31,828.79
Decrease in Loan 5,67,704.14 6,65,502.99 7,80,149.72 9,14,546.73 10,72,096.43
Drawings 2,50,000.00 2,75,000.00 3,00,000.00 4,00,000.00 4,50,000.00
Tax - - - - -
TOTAL 60,32,659.21 13,04,217.76 14,95,641.59 17,43,887.14 20,53,925.22

Closing Balance 9,88,862.67 8,15,039.31 8,37,719.20 8,40,950.93 8,66,175.53

Enter loan amount 4000000.00
ROI (p. a.) 16.00%
Term in years 5

EMI (monthly rest) 97,272

Amortization schedule

Months Opening Interest Principal Closing

1 4000000 53333 43939 3956061

2 3956061 52747 44525 3911536
3 3911536 52154 45118 3866418
4 3866418 51552 45720 3820698
5 3820698 50943 46330 3774368
6 3774368 50325 46947 3727421
7 3727421 49699 47573 3679848
8 3679848 49065 48208 3631640
9 3631640 48422 48850 3582790
10 3582790 47771 49502 3533288
11 3533288 47111 50162 3483126
12 3483126 46442 50831 3432296
599563 567704
13 3432296 45764 51508 3380788
14 3380788 45077 52195 3328593
15 3328593 44381 52891 3275702
16 3275702 43676 53596 3222105
17 3222105 42961 54311 3167794
18 3167794 42237 55035 3112760
19 3112760 41503 55769 3056991
20 3056991 40760 56512 3000478
21 3000478 40006 57266 2943213
22 2943213 39243 58029 2885183
23 2885183 38469 58803 2826380
24 2826380 37685 59587 2766793
501764 665503

25 2766793 36891 60382 2706411

26 2706411 36085 61187 2645224
27 2645224 35270 62003 2583222
28 2583222 34443 62829 2520393
29 2520393 33605 63667 2456726
30 2456726 32756 64516 2392210
31 2392210 31896 65376 2326834
32 2326834 31024 66248 2260586
33 2260586 30141 67131 2193455
34 2193455 29246 68026 2125429
35 2125429 28339 68933 2056495
36 2056495 27420 69852 1986643
37 1986643 26489 70784 1915860
38 1915860 25545 71727 1844132
39 1844132 24588 72684 1771448
40 1771448 23619 73653 1697795
41 1697795 22637 74635 1623160
42 1623160 21642 75630 1547530
43 1547530 20634 76638 1470892
44 1470892 19612 77660 1393231
45 1393231 18576 78696 1314536
46 1314536 17527 79745 1234791
47 1234791 16464 80808 1153982
48 1153982 15386 81886 1072096
252720 914547

49 1072096 14295 82978 989119

50 989119 13188 84084 905035
51 905035 12067 85205 819830
52 819830 10931 86341 733489
53 733489 9780 87492 645996
54 645996 8613 88659 557337
55 557337 7431 89841 467496
56 467496 6233 91039 376457
57 376457 5019 92253 284204
58 284204 3789 93483 190722
59 190722 2543 94729 95992
60 95992 1280 95992 0
95170 1072096
 ANNEXURE-G
ESTIMATE OF DEBT SERVICE COVERAGE RATIO

PARTICULARS I II III IV V

SERVICES
Profit Before Tax 5,99,491.13 8,44,810.07 10,56,498.08 12,66,270.69 16,40,201.28
Depreciation 2,74,500.00 1,73,350.00 1,49,895.00 1,31,233.50 1,15,906.95
Interest on Term Loan 5,99,562.60 5,01,763.76 3,87,117.03 2,52,720.01 95,170.32

TOTAL 14,73,553.74 15,19,923.83 15,93,510.10 16,50,224.20 18,51,278.55

DEBT
Inst of Term Loan 5,67,704.14 6,65,502.99 7,80,149.72 9,14,546.73 10,72,096.43
Interest on Term Loan 5,99,562.60 5,01,763.76 3,87,117.03 2,52,720.01 95,170.32
Tax - - - - -
TOTAL 11,67,266.74 11,67,266.74 11,67,266.74 11,67,266.74 11,67,266.74

DEBT SERVICE COVERAGE RATIO 1.26 1.30 1.37 1.41 1.59

AVERAGE D.S.C.R 1.39

 ANNEXURE-J
BREAK-EVEN ANALYSIS
PARTICLUARS Total Rs in five years

(A)SALES 12,42,23,271.00 Variavle cost

(B)VARIABLE COST in %

Salary and Wages 37,92,000.00 50.00 18,96,000.00

Material Cost 10,14,71,907.00 100.00 10,14,71,907.00
Electricity Charges 11,38,371.45 90.00 10,24,534.30
Office Expenses 2,09,387.68 - -
Rent 11,28,000.00 -
Transport Expenses 33,04,061.79 100.00 33,04,061.79
Printing and Stationery 1,88,779.54 - -
Mise Expesnes 17,27,745.03 50.00 8,63,872.52
Total Viable Cost 10,85,60,375.61

Contribution 1,56,62,895.39
PV Ratio 12.61

FIXED COST
Salary and Wages 37,92,000.00 50.00 18,96,000.00
Material Cost 10,14,71,907.00 - -
Electricity Charges 11,38,371.45 10.00 1,13,837.14
Paking cost 2,09,387.68 - -
Rent 11,28,000.00 100.00 11,28,000.00
Advertisement Expenses 33,04,061.79 50.00 16,52,030.90
Mise Expesnes 17,27,745.03 50.00 8,63,872.52
Depriciation 8,44,885.45 100.00 8,44,885.45
Interest 18,36,333.71 100.00 18,36,333.71
Total Fixed Cost 83,34,959.71

P.V. RATIO=
CONTRIBUTION/SALES*100 12.61
B.E.P(RS) =FIXED
COST/P.V.RATIO 83,34,959.71
% OF B.E.P. WITH SALES 6.71 %
MARGIN OF SAFETY(Lacs) 11,58,88,311.29
( SALES - SALES AT B.E.P.)