Auto Brick Business Plan (Financial Plan)

Annexure: C.
I
ANNEXURE - C.I
ESTIMATED FINANCIAL RESULTS

Item
1st Year
Capacity Utilization
2nd Year
95%
3rd Year
97%
4th Year
98%
5th Year
98%
6th Year
98%
7th Year
98%
8th Year
98%
9th Year
98%
98%
10th Year Reference

97%
Sales Revenue
185,538
197,421
199,920
199,920
199,920
199,920
199,920
199,920
199,920
197,880
Annexure-IV
Gross Profit
84,367
82,258
81,705
80,543
79,471
78,291
76,994
75,567
73,997
71,058
Annexure-III
Operating Profit
76,663
73,979
72,899
71,170
69,473
67,608
65,556
63,299
60,816
56,878
Annexure-III
Net Profit before Tax
37,858
40,322
44,428
47,968
51,537
54,931
58,135
58,472
55,921
51,958
Annexure-III
Net Profit after Tax
37,858
40,322
44,428
47,968
51,537
54,931
58,135
58,472
55,921
51,958
Annexure-III
Retained Earnings
37,858
40,322
44,428
47,968
51,537
54,931
58,135
58,472
55,921
51,958
Annexure-III
Gross Profit to Sales
45.47%
41.67%
40.87%
40.29%
39.75%
39.16%
38.51%
37.80%
37.01%
35.91%
Annexure-III
Operating Profit to Sales
41.32%
37.47%
36.46%
35.60%
34.75%
33.82%
32.79%
31.66%
30.42%
28.74%
Annexure-III
Net Profit to Sales (before Tax)
20.40%
20.42%
22.22%
23.99%
25.78%
27.48%
29.08%
29.25%
27.97%
26.26%
Annexure-III
Net Profit to Sales (after Tax)
20.40%
20.42%
22.22%
23.99%
25.78%
27.48%
29.08%
29.25%
27.97%
26.26%
Annexure-III
Investment-Service Coverage Ratio
1.08
1.11
1.18
1.25
1.32
1.41
1.52
15.78
15.05
14.18
Cost Per Brick
5.28
5.13
5.00
4.85
4.71
4.57
4.44
4.40
4.46
4.53
Annexure-IX.B
Weighted Average Cost Of Capital
4.13%
Annexure-XIII
Financial Internal Rate Of Return (FIRR)
17.03%
Annexure-XIV
17.08%
Annexure-XV
578150.19
Annexure-XV
Modified Internal Rate Of Return (MIRR)

Net Present Value (NPV)
Break Even Sales
Break Even Capacity
113157.11
58%
118387.63
58%
112168.50
55%
Annexure-XVI
Of Installed Capacity.
Pay-Back Period
Annexure-XVI
6.47 Years
Page 1 of 71
Annexure-XVII
ANNEXURE: C.II
ANNEXURE - C.II
CAPITAL REQUIREMENT & PROPOSED MEANS OF FINANCE

FIXED COST OF THE PROJECT (in 000)
130,000
Land And Land Development
47,694
Building and Civil Work

Machinery
209,576
Total Investment Req
387,270
209576
Machinery Cost
MEANS OF FINANCE
a. Term
Against Total Estimated Cost of the Project
Amount
Long-term Loan
Total
b. Working Capital
Amount
309816
80%
167661
0%
0%
77454
20%
41915
20%
387270
100%
209576
100%
Bridge Financiang
Owner's Equity
Against Total Cost of Machinery & Equipment
1st Year
2nd Year
3rd Year
4th Year
6th Year
5th Year
7th Year
80%
8th Year
9th Year
10th Year
Bank's Finance:
Amount
%
Owners Equity
35688.40
37047.49
38089.83
38439.65
38824.43
39247.67
39713.22
40225.29
40788.55
80%
80%
80%
80%
80%
80%
80%
80%
80%
40997.81
80%
8922.10
9261.87
9522.46
9609.91
9706.11
9811.92
9928.30
10056.32
10197.14
10249.45
ANNEXURE - C.III
ANNEXURE - C.III
Page 2 of 71
EARNING FORECAST
Item
1st Year
2nd Year
95%
3rd Year
97%
4th Year
98%
5th Year
98%
6th Year
98%
7th Year
98%
8th Year
98%
9th Year
98%
98%
10th Year Reference

97%
Sales Revenue
185538.00
197421.00
199920.00
199920.00
199920.00
199920.00
199920.00
199920.00
199920.00
197880.00 Annexure-IV
Cost Of Goods Sold
101171.06
115163.13
118214.66
119377.07
120449.26
121628.66
122926.01
124353.09
125922.88
126821.82 Annexure-V
Gross Profit
84366.94
82257.87
81705.34
80542.93
79470.74
78291.34
76993.99
75566.91
73997.12
71058.18
Admin. & General Expenses
7703.85
8279.05
8806.10
9373.38
9997.29
10683.49
11438.21
12268.30
13181.30
14180.40
Annexure-VI
Annexure-VII
Income From Waste Raw Material
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Operating Profit
76663.09
73978.81
72899.24
71169.55
69473.45
67607.85
65555.78
63298.61
60815.83
56877.79
Financial Expenses
38804.96
33656.92
28470.87
23201.72
17936.76
12676.42
7421.15
4827.03
4894.63
4919.74
Net Profit before Tax
37858.13
40321.89
44428.37
47967.83
51536.69
54931.43
58134.63
58471.58
55921.20
51958.05
Income Tax (@35%)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Income Tax Reserve
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
37858.13
40321.89
44428.37
47967.83
51536.69
54931.43
58134.63
58471.58
55921.20
51958.05
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Net Profit after Tax

Dividend Paid
Retained Earnings
37858.13
40321.89
44428.37
47967.83
51536.69
54931.43
58134.63
58471.58
55921.20
51958.05
Gross Profit to Sales
45.47%
41.67%
40.87%
40.29%
39.75%
39.16%
38.51%
37.80%
37.01%
35.91%
Operating Profit to Sales
41.32%
37.47%
36.46%
35.60%
34.75%
33.82%
32.79%
31.66%
30.42%
28.74%
Net Profit to Sales (before Tax)
20.40%
20.42%
22.22%
23.99%
25.78%
27.48%
29.08%
29.25%
27.97%
26.26%
Net Profit to Sales (after Tax)
20.40%
20.42%
22.22%
23.99%
25.78%
27.48%
29.08%
29.25%
27.97%
26.26%
Page 3 of 71
Annexure-IX
ANNEXURE - C.IV-A
Yearly Production at 100% Capacity

Item
Bricks
Total Sales Revenue
Quty(in Pcs)
30,000,000
Rate
(in Taka)
Total (in '000')

8
240,000
240,000
Page 4 of 71
ANNEXURE - C.IV-b
ESTIMATED SALES REVENUE

1st Year
Item
2nd Year
3rd Year
4th Year
5th Year
6th Year
7th Year
8th Year
9th Year
10th Year Reference
95%
97%
98%
98%
98%
98%
98%
98%
98%
228000.00
232800.00
235200.00
235200.00
235200.00
235200.00
235200.00
235200.00
235200.00
Add. Opening Stock Of WIP
0.00
2520.00
2660.00
2660.00
2660.00
2660.00
2660.00
2660.00
2660.00
2660.00
Less. Closing Stock Of WIP
2520.00
2660.00
2660.00
2660.00
2660.00
2660.00
2660.00
2660.00
2660.00
2660.00
Add.Opening Stock Of FG
0.00
7200.00
7600.00
7600.00
7600.00
7600.00
7600.00
7600.00
7600.00
7600.00
Less: Closing Stock Of FG
7200.00
7600.00
7600.00
7600.00
7600.00
7600.00
7600.00
7600.00
7600.00
7600.00
Total Estimated Sales :
218280.00
232260.00
235200.00
235200.00
235200.00
235200.00
235200.00
235200.00
235200.00
232800.00
15% on Estimated Sales
32742.00
34839.00
35280.00
35280.00
35280.00
35280.00
35280.00
35280.00
35280.00
34920.00
Less adjustment with RM
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
32742.00
34839.00
35280.00
35280.00
35280.00
35280.00
35280.00
35280.00
35280.00
34920.00
185538.00
197421.00
199920.00
199920.00
199920.00
199920.00
199920.00
199920.00
199920.00
197880.00
6.510105263
6.784226804
6.8
6.8
6.8
6.8
6.8
6.8
6.8
6.8
Total Sales
97%
232800.00 Annexure-IV.A
Adjustment for Inventories:
LESS VAT
Net VAT payable

Sales after paying VAT
Per Brick sp after paying vat
185250000.00
185250
6.50
Page 5 of 71
28,500,000
0.00 Annexure-V.A
ANNEXURE - C.V
COST OF GOODS SOLD

1st Year
Raw Materials
Salaries & Wages for Factory Stuff
2nd Year
3rd Year
4th Year
5th Year
6th Year
7th Year
8th Year
9th Year
10th Year
Reference
95%
97%
98%
98%
98%
98%
98%
98%
98%
60918.75
62201.25
62842.50
62842.50
62842.50
62842.50
62842.50
62842.50
62842.50
62201.25 Annexure-V.A
97%
8150.54
8965.60
9862.16
10848.37
11933.21
13126.53
14439.19
15883.10
17471.41
19218.56 Annexure-V.B
Depreciation
12863.50
12863.50
12863.50
12863.50
12863.50
12863.50
12863.50
12863.50
12863.50
12863.50 Annexure-V.C
Utilities
25436.25
25971.75
26239.50
26239.50
26239.50
26239.50
26239.50
26239.50
26239.50
Stores & Spares
1047.88
1571.82
2095.76
2095.76
2095.76
2095.76
2095.76
2095.76
2095.76
Repair & Maintenance
1286.35
1929.53
2572.70
2572.70
2572.70
2572.70
2572.70
2572.70
2572.70
Tax & Insurance
2038.10
2040.25
2041.32
2041.32
2041.32
2041.32
2041.32
2041.32
2041.32
Rent of Factory Land/Building
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00 Annexure-V.C
Other Manufacturing Overhead
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
111741.38
115543.69
118517.44
119503.65
120588.49
121781.81
123094.46
124538.38
126126.69
126963.76
0.00
2607.30
2696.02
2765.41
2788.42
2813.73
2841.58
2872.20
2905.90
Total
Adjustment for Inventories:
Add:Opening Stock Of WIP
C.O.G.S before adjustment of C.S
111741.38
118150.99
121213.45
122269.06
123376.91
124595.54
125936.04
127410.59
129032.59
Less: Closing Stock Of WIP
2607.30
2696.02
2765.41
2788.42
2813.73
2841.58
2872.20
2905.90
2942.96
Total Cost Of Goods Sold
109134.08
115454.97
118448.05
119480.64
120563.18
121753.97
123063.83
124504.69
126089.63
Add: O.S Of FinishedGoods

Goods Available For Sale
Less:C.S.Of Finished Goods
Net Cost of Goods Sold:
0.00
7963.01
8254.85
8488.24
8591.80
8705.72
8831.02
8968.84
9120.45
109134.08
123417.98
126702.90
127968.88
129154.98
130459.68
131894.85
133473.53
135210.08
7963.01
8254.85
8488.24
8591.80
8705.72
8831.02
8968.84
9120.45
9287.20
101171.06
115163.13
118214.66
119377.07
120449.26
121628.66
122926.01
124353.09
125922.88
Page 6 of 71
2942.96 Annexure-VIII
129906.72
126944.23
136231.43
126821.82
ANNEXURE - C.V-A
RAW MATERIALS :
Imported/Basic Raw-Materials:
Quantity
(in cft)
Item
Coal
Other Cost
Related to
Import
C&F Value
3,750 Mt
Vat
Landed Cost
Per Unit
Total C & F
Cost
Total VAT
Total Other
Costs
Total Cost
(In Taka)
(In '000' Taka)
(In '000' Taka)
(In'000' Taka)
(In '000' Taka)
0.00
11500.00
43125.00
0.00
0.00
0.00
43125.00
Local Raw-Material :
Clay
2,100,000
10
21000
21000.00
Total (Imported + Local):

Total Raw Material
Requirement
64125.00
1st Year
60918.75
2nd Year
62201.25
3rd Year
62842.50
4th Year
62842.50
Page 7 of 71
5th Year
62842.50
6th Year
62842.50
7th Year
62842.50
8th Year
62842.50
9th Year
62842.50
10th Year
62201.25
ANNEXURE - C.V.B
Factory Staff:Position
No(s)
Salary/ Month
Total Salary
Factory Office Staff
10
8,444
1,013.28
Machine Room Staff
20
8,267
1,984.08
Dryer Staff
10
7,500
900.00
Klin Staff
30
8,041
2,894.76
Sub - Total
70
6,792.12
OPERATOR/ LABOR :
Category
Sub - Total
No(s)
Salary/ Month
Total Salary
GRAND TOTAL :
70
6,792.12
Annual Salaries & Wages for Factory Staff

Item
Salary
1st Year
2nd Year
3rd Year
4th Year
5th Year
6th Year
7th Year
8th Year
9th Year
10th Year
6792.12
6792.12
7471.33
8218.47
9040.31
9944.34
10938.78
12032.65
13235.92
14559.51
0.00
679.21
747.13
821.85
904.03
994.43
1093.88
1203.27
1323.59
1455.95
Sub - Total :
6792.12
7471.33
8218.47
9040.31
9944.34
10938.78
12032.65
13235.92
14559.51
16015.46
Bonus
1358.42
1494.27
1643.69
1808.06
1988.87
2187.76
2406.53
2647.18
2911.90
3203.09
Total:
8150.54
8965.60
9862.16
10848.37
11933.21
13126.53
14439.19
15883.10
17471.41
19218.56
Increment
Page 8 of 71
ANNEXURE - C.V.C
1st Year
2nd Year
3rd Year
4th Year
5th Year
6th Year
7th Year
8th Year
9th Year
10th Year
DEPRECIATION :
Building
2384.70
2384.70
2384.70
2384.70
2384.70
2384.70
2384.70
2384.70
2384.70
2384.70
Machinery
10478.80
10478.80
10478.80
10478.80
10478.80
10478.80
10478.80
10478.80
10478.80
10478.80
Total Depreciation :
12863.50
12863.50
12863.50
12863.50
12863.50
12863.50
12863.50
12863.50
12863.50
12863.50
26239.50
26239.50
26239.50
26239.50
26239.50
26239.50
25971.75
UTILITIES :
Water
Power
1000 KW
Fuel & Lubricant
0.00
26400.00
???????
Gas
Total Requirement for Utilities:
375.00
0
25436.25
0.00
25971.75
26239.50
STORE AND SPARES :

Requirement as % of M/C Cost:
0.50%
0.75%
1.00%
1.00%
1.00%
1.00%
1.00%
1.00%
1.00%
1.00%
1047.88
1571.82
2095.76
2095.76
2095.76
2095.76
2095.76
2095.76
2095.76
2095.76
1047.88
1571.82
2095.76
2095.76
2095.76
2095.76
2095.76
2095.76
2095.76
2095.76
238.47
357.71
476.94
476.94
476.94
476.94
476.94
476.94
476.94
476.94
1286.35
1929.53
2572.70
2572.70
2572.70
2572.70
2572.70
2572.70
2572.70
2572.70
1936.35
1936.35
1936.35
1936.35
1936.35
1936.35
1936.35
1936.35
1936.35
1936.35
101.75
103.90
104.97
104.97
104.97
104.97
104.97
104.97
104.97
103.90
2038.10
2040.25
2041.32
2041.32
2041.32
2041.32
2041.32
2041.32
2041.32
2040.25
Area of Land/Building :
0.00
Acres
Amount Required :
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
No.1
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
No.2
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
No.3
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Amount Required:
REPAIR AND MAINTENANCE :
Machinery
Building
Total Requirement
TAX AND INSURANCE :
For Fixed Assets
For Inventory
Total Requirement:
RENT OF FACTORY LAND/BUILDING:
Other Manufacturing Overhead
Page 9 of 71
ANNEXURE - C.VI
ADMINISTRATIVE, GENERAL AND SELLING EXPENSES

Item
1st Year
2nd Year
3rd Year
4th Year
5th Year
6th Year
7th Year
8th Year
9th Year
10th Year
Directors Remuneration
1200.00
1200.00
1200.00
1200.00
1200.00
1200.00
1200.00
1200.00
1200.00
1200.00
Administrative Salary
4680.00
5148.00
5663.80
6231.08
6854.99
7541.19
8295.91
9126.00
10039.00
11043.20
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
172.50
175.00
180.00
180.00
180.00
180.00
180.00
180.00
180.00
180.00
62.50
62.50
62.50
62.50
62.50
62.50
62.50
62.50
62.50
62.50
Traveling & Conveyance
175.00
250.00
250.00
250.00
250.00
250.00
250.00
250.00
250.00
250.00
Advertisement & Marketing
500.00
500.00
500.00
500.00
500.00
500.00
500.00
500.00
500.00
500.00
Entertainment
150.00
150.00
150.00
150.00
150.00
150.00
150.00
150.00
150.00
150.00
Write-off
Postage, Telephone, Telegram etc.
Stationary & Printing
Audit Fee
Selling Expenses (0.25% on sales)
Office Rent
Misc. Expense
TOTAL ADMINISTRATIVE,
GENERAL
AND SELLING EXPANSES
50.00
50.00
50.00
50.00
50.00
50.00
50.00
50.00
50.00
50.00
463.85
493.55
499.80
499.80
499.80
499.80
499.80
499.80
499.80
494.70
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
250.00
250.00
250.00
250.00
250.00
250.00
250.00
250.00
250.00
250.00
7703.85
8279.05
8806.10
9373.38
9997.29
10683.49
11438.21
12268.30
13181.30
14180.40
Page 10 of 71
ANNEXURE - C.VI.B
ADMINISTRATIVE SALARY :
No(s)
Monthly Salary
Total Sal./ yr.
CEO
Position
40000
480
General Manager
30000
360
Manager (Admin & Personnel)
15000
180
Manager ( Marketing)
15000
180
Manager ( Finance & Accounts)
15000
180
Manager ( Commercial)
15000
180
Manager ( Production)
15000
180
Officer Sales & Marking
10000
120
Purchase Officer
10000
120
Stock Officer
10000
120
Commercial Officer
10000
120
Accounts & Finance Officer
10000
120
Asst. Sales Officer
10000
120
Asst. Marketing Officer
10000
240
Asst. Store officer& Others
10000
1080
Security
10000
120
Total :
25
3900
Annual Requirement for Administrative Salary:

Item
Salary
Increment ( @10% per year )
Sub - Total
Bonus
Others
Total Adminis. Salary :
1st Year
2nd Year
3rd Year
4th Year
5th Year
6th Year
7th Year
8th Year
9th Year
10th Year
3900.00
3900.00
4290.00
4719.00
5190.90
5709.99
6280.99
6909.09
7600.00
0.00
390.00
429.00
471.90
519.09
571.00
628.10
690.91
760.00
8360.00
836.00
3900.00
4290.00
4719.00
5190.90
5709.99
6280.99
6909.09
7600.00
8360.00
9196.00
780.00
858.00
943.80
1038.18
1142.00
1256.20
1381.82
1520.00
1672.00
1839.20
0.00
0.00
1.00
2.00
3.00
4.00
5.00
6.00
7.00
8.00
4680.00
5148.00
5663.80
6231.08
6854.99
7541.19
8295.91
9126.00
10039.00
11043.20
DEPRECIATION AND WRITE-OFF :

Other Assets
Pre Operating Expenses
Page 11 of 71
Total
0.00
ANNEXURE - C.VII
ASSESSMENT OF WORKING CAPITAL

Current Assets
Tide-up Period (days)
Imported Raw Materials(LC & Bills Stage)
Local Raw Matrials
Current
Tide-up Period
Assets
Work In Process
Finished goods
20
Inventory of Imported Raw Materials
90
Receivable
60
Inventory of Local Raw Materials
60
Store & Spares
Current Assets
1st Year
2nd Year
3rd Year
4th Year
5th Year
6th Year
7th Year
90
8th Year
9th Year
10th Year
Imported Raw Materials(LC & Bills Stage)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Local Raw Matrials
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
10242.19
10457.81
10565.63
10565.63
10565.63
10565.63
10565.63
10565.63
10565.63
10457.81
3325.00
3395.00
3430.00
3430.00
3430.00
3430.00
3430.00
3430.00
3430.00
3395.00
Work in Process
2607.30
2696.02
2765.41
2788.42
2813.73
2841.58
2872.20
2905.90
2942.96
2962.49
Finished Goods
7963.01
8254.85
8488.24
8591.80
8705.72
8831.02
8968.84
9120.45
9287.20
9409.61
23889.04
24764.55
25464.71
25775.41
26117.16
26493.06
26906.53
27361.34
27861.60
28228.83
Receivable
Stores & Spares
Total :
0.00
314.36
471.55
628.73
628.73
628.73
628.73
628.73
628.73
628.73
523.94
48340.91
50039.78
51342.70
51779.98
52260.96
52790.01
53371.94
54012.03
54716.11
54977.68
Less-Dep. Involves in WIP,FG & Rec.
3730.42
3730.42
3730.42
3730.42
3730.42
3730.42
3730.42
3730.42
3730.42
3730.42
Total Working Capital Requirement
44610.49
46309.36
47612.29
48049.56
48530.54
49059.59
49641.52
50281.61
50985.69
51247.27
Margin against W/C Finance

W/C for Bank Finance
8922.10
9261.87
9522.46
9609.91
9706.11
9811.92
9928.30
10056.32
10197.14
10249.45
35688.40
37047.49
38089.83
38439.65
38824.43
39247.67
39713.22
40225.29
40788.55
40997.81
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Break-up of Working Capital for Bank Finance

Non Funded (L/C Stage)
0.00
Funded:
For Bills Stage
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
For Inventory of Imported RM
8193.75
8366.25
8452.50
8452.50
8452.50
8452.50
8452.50
8452.50
8452.50
8366.25
For Inventory of Local RM
2660.00
2716.00
2744.00
2744.00
2744.00
2744.00
2744.00
2744.00
2744.00
2716.00
For WIP Stage
2085.84
2156.82
2212.33
2230.73
2250.99
2273.26
2297.76
2324.72
2354.36
2369.99
For FG Stage
6370.41
6603.88
6790.59
6873.44
6964.57
7064.82
7175.08
7296.36
7429.76
7527.69
For Receivable Stage
16378.39
17204.54
17890.42
18138.98
18412.37
18713.10
19043.88
19407.72
19807.93
20017.89
Sub-Total (Funded):
35688.40
37047.49
38089.83
38439.65
38824.43
39247.67
39713.22
40225.29
40788.55
40997.81
Page 12 of 71
Total W/C for Bank Finance:
35688.40
37047.49
38089.83
38439.65
38824.43
39247.67
39713.22
40225.29
40788.55
40997.81
ANNEXURE - C.VII.A
TOTAL INCOME FROM OTHER SOURCES

Item
1st Year
Short Term Investment
2nd Year
3rd Year
4th Year
5th Year
6th Year
7th Year
8th Year
9th Year
10th Year
Waste Raw Material
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Total :
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
INCOME FROM SALES OF WASTE RAW MATERIAL

Item
Quantity (Ton)
Rate
Total Sales Price
Usable
Unusable
Total Salable Waste
ANNEXURE - C.VII.B
For Year 1
Item Wise Unit Cost
Particular
Raw Materials
Salaries & Wages for Factory
Depreciation
Utilities
Stores & Spares
Tax & Insurance
Financial Expense
Total
Total Cost in
000
60918.75
8150.54
12863.50
25436.25
1047.88
1286.35
2038.10
38804.96
150546.34
Pcs Prod
28500000
28500000
28500000
28500000
28500000
28500000
28500000
28500000
Unit Cost
2.14
0.29
0.45
0.89
0.04
0.05
0.07
1.36
5.28
Page 13 of 71
ANNEXURE - C.VIII
FINANCIAL EXPENSES
Item
Profit on Long Term Investment
1st Year
2nd Year
3rd Year
4th Year
5th Year
6th Year
7th Year
8th Year
9th Year
10th Year
34522.35
29211.22
23900.09
18588.96
13277.83
7966.70
2655.57
0.00
0.00
0.00
4282.61
4445.70
4570.78
4612.76
4658.93
4709.72
4765.59
4827.03
4894.63
4919.74
0.00
0.00
0.00
4827.03
4894.63
4919.74
Profit on Bridge Financing

Profit on Working Capital Investment
Profit during Gestation Period on L.T.I
Total Financial Expenses
38804.96
33656.92
28470.87
23201.72
17936.76
12676.42
7421.15
PROFIT ON LONG TERM INVESTMENT
1st Year
Principal
Principal Re-payment
2nd Year
309816.00
265556.57
3rd Year
221297.14
4th Year
5th Year
6th Year
7th Year
8th Year
9th Year
10th Year
177037.71
132778.29
88518.86
44259.43
0.00
0.00
0.00
44259.43
44259.43
44259.43
44259.43
44259.43
44259.43
44259.43
0.00
0.00
0.00
Closing Balance
265556.57
221297.14
177037.71
132778.29
88518.86
44259.43
0.00
0.00
0.00
0.00
Average Balance
287686.29
243426.86
199167.43
154908.00
110648.57
66389.14
22129.71
0.00
0.00
0.00
34522.35
29211.22
23900.09
18588.96
13277.83
7966.70
2655.57
0.00
0.00
0.00
Profit/Rent
PROFIT/COMMISSION ON WORKING CAPITAL FINANCE
1st Year
Required Total W/C Finance/Investment
2nd Year
3rd Year
4th Year
5th Year
6th Year
7th Year
8th Year
9th Year
10th Year
35688.40
37047.49
38089.83
38439.65
38824.43
39247.67
39713.22
40225.29
40788.55
Working Capital Finance(No-Funded)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Working Capital Investment(Funded)
35688.40
37047.49
38089.83
38439.65
38824.43
39247.67
39713.22
40225.29
40788.55
40997.81
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Profit on W/C Investment
4282.61
4445.70
4570.78
4612.76
4658.93
4709.72
4765.59
4827.03
4894.63
4919.74
Total Profit/Commission:
4282.61
4445.70
4570.78
4612.76
4658.93
4709.72
4765.59
4827.03
4894.63
4919.74
Commission on W/C Finance
Page 14 of 71
40997.81
ANNEXURE - IX.A
REPAYMENT SCHEDULE OF LONG TERM LOAN

Principal Loan
Repayment Period
309816
7.00 Years
Nos. of Installment
Annual Interest Rate
Installment Size
28 Quarterly
12.00%
(16,511.10)
Adjustment of Loan
Principal
Outstanding
Interest
Installment
Paid
Principal
Adjustment
Installment
Interest
Installment
Paid
Principal
Adjustment
1st'
309816.00
9294.48
16511.10
7216.62
15th'
2nd'
302599.38
9077.98
16511.10
7433.11
16th'
186510.55
5595.32
16511.10
10915.78
175594.77
5267.84
16511.10
11243.25
3rd'
295166.27
8854.99
16511.10
7656.11
4th'
287510.16
8625.30
16511.10
7885.79
17th'
164351.52
4930.55
16511.10
11580.55
18th'
152770.97
4583.13
16511.10
5th'
279624.37
8388.73
16511.10
11927.97
8122.37
19th'
140843.00
4225.29
16511.10
6th'
271502.00
8145.06
12285.81
16511.10
8366.04
20th'
128557.20
3856.72
16511.10
12654.38
7th'
263135.97
8th'
254518.95
7894.08
16511.10
8617.02
21st'
115902.81
3477.08
16511.10
13034.01
7635.57
16511.10
8875.53
22nd'
102868.80
3086.06
16511.10
9th'
13425.03
245643.42
7369.30
16511.10
9141.79
23rd'
89443.77
2683.31
16511.10
13827.78
10th'
236501.63
7095.05
16511.10
9416.05
24th'
75615.99
2268.48
16511.10
14242.62
11th'
227085.58
6812.57
16511.10
9698.53
25th'
61373.37
1841.20
16511.10
14669.90
12th'
217387.05
6521.61
16511.10
9989.48
26th'
46703.47
1401.10
16511.10
15109.99
13th'
207397.57
6221.93
16511.10
10289.17
27th'
31593.48
947.80
16511.10
15563.29
14th'
197108.40
5913.25
16511.10
10597.84
28th'
16030.19
480.91
16511.10
16030.19
Installment
Page 15 of 71
Principal
Outstanding
ANNEXURE - C.IX.B
INVESTMENT - SERVICE COVERAGE RATIO

Income
1st Year
2nd Year
3rd Year
4th Year
5th Year
6th Year
7th Year
8th Year
9th Year
10th Year
Operating Profit
76663.09
73978.81
72899.24
71169.55
69473.45
67607.85
65555.78
63298.61
60815.83
56877.79
Depreciation & Write-off

Income Available For
Meeting Liability
12863.50
12863.50
12863.50
12863.50
12863.50
12863.50
12863.50
12863.50
12863.50
12863.50
89526.59
86842.31
85762.74
84033.05
82336.95
80471.35
78419.28
76162.11
73679.33
69741.29
Liabilities for Re-payment
1st Year
2nd Year
3rd Year
4th Year
5th Year
6th Year
7th Year
8th Year
9th Year
10th Year
Installment Of Term Investment
44259.43
44259.43
44259.43
44259.43
44259.43
44259.43
44259.43
0.00
0.00
0.00
Financial Expenses
38804.96
33656.92
28470.87
23201.72
17936.76
12676.42
7421.15
4827.03
4894.63
4919.74
Total Liability for Re-payment
83064.39
77916.35
72730.30
67461.15
62196.19
56935.85
51680.58
4827.03
4894.63
4919.74
Investment-Service Coverage
Ratio(Times)
1.08
1.11
1.18
1.25
1.32
1.41
1.52
15.78
15.05
14.18
Page 16 of 71
ANNEXURE: C.X
PROJECTED CASH FLOW STATEMENT
Sources of Fund
Owners Equity in Fixed Investment
Increase in Current Liability
Const. Year
1st Year
2nd Year
3rd Year
4th Year
5th Year
6th Year
7th Year
8th Year
9th Year
10th Year
77454.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
35688.40
1359.09
1042.34
349.82
384.78
423.24
465.54
512.08
563.26
209.26
309816.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Bridge Financing
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Retained Earnings
0.00
37858.13
40321.89
44428.37
47967.83
51536.69
54931.43
58134.63
58471.58
55921.20
51958.05
Tax Holiday Reserve
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Depreciation
0.00
12863.50
12863.50
12863.50
12863.50
12863.50
12863.50
12863.50
12863.50
12863.50
12863.50
Equity Contribution in W/C
0.00
8922.10
339.77
260.59
87.46
96.20
105.81
116.39
128.02
140.82
52.32
387270.00
95332.12
54884.26
58594.79
61268.61
64881.17
68323.98
71580.06
71975.17
69488.78
65083.12
Long Term Bank Loan
Total Fund
Application Of Fund :
Capital Investment
Const. Year
387270.000
1st Year
2nd Year
0.00
0.00
3rd Year
0.00
4th Year
5th Year
0.00
0.00
6th Year
0.00
7th Year
0.00
8th Year
0.00
9th Year
0.00
10th Year
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Increase In Current Assets
0.00
48340.91
1698.87
1302.93
437.28
480.98
529.05
581.93
640.09
704.08
261.58
Repayment Of Loan
0.00
44259.43
44259.43
44259.43
44259.43
44259.43
44259.43
44259.43
0.00
0.00
0.00
387270.00
92600.34
45958.29
45562.36
44696.71
44740.41
44788.48
44841.36
640.09
704.08
261.58
Cash Surplus
0.00
2731.79
8925.96
13032.44
16571.90
20140.76
23535.50
26738.70
71335.08
68784.70
64821.55
Opening Cash Balance
0.00
0.00
2731.79
11657.75
24690.19
41262.09
61402.85
84938.35
111677.06
183012.14
251796.84
Closing Cash Balance
0.00
2731.79
11657.75
24690.19
41262.09
61402.85
84938.35
111677.06
183012.14
251796.84
316618.38
Total Application Of Fund :
Page 17 of 71
ANNEXURE - C.XI
PROJECTED BALANCE SHEET

Assets
Construction
Taka
1st
Taka
2nd
Taka
3rd
Taka
4th
Taka
5th
Taka
7th
Taka
84938.35
111677.06
8th
Taka
9th
Taka
10th
Taka
Free Cash
0.00
2731.79
11657.75
24690.19
41262.09
Restricted Cash
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Cash Balance
0.00
2731.79
11657.75
24690.19
41262.09
61402.85
84938.35
111677.06
Raw & Packing Materials
0.00
13567.19
13852.81
13995.63
13995.63
13995.63
13995.63
13995.63
13995.63
13995.63
13852.81
Work in Process
0.00
2607.30
2696.02
2765.41
2788.42
2813.73
2841.58
2872.20
2905.90
2942.96
2962.49
Finished Goods
0.00
7963.01
8254.85
8488.24
8591.80
8705.72
8831.02
8968.84
9120.45
9287.20
9409.61
Receivable
0.00
23889.04
24764.55
25464.71
25775.41
26117.16
26493.06
26906.53
27361.34
27861.60
28228.83
Store & Spares
0.00
314.36
471.55
628.73
628.73
628.73
628.73
628.73
628.73
628.73
523.94
Other Current Assets
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Current Assets
0.00
51072.70
61697.52
76032.89
93042.07
113663.81
137728.36
165048.99
237024.17 306512.94
371596.07
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Fixed Assets
387270.00
374406.50
361543.00
348679.50
335816.00
322952.50
310089.00
297225.50
Total Assets
387270.00
425479.20
423240.52
424712.39
428858.07
436616.31
447817.36
462274.49
Liabilities
Construction
Taka
1st
Taka
2nd
Taka
3rd
Taka
61402.85
6th
Taka
4th
Taka
Taka
Taka
183012.14 251796.84 316618.38

0.00
0.00
0.00
183012.14 251796.84
316618.38
0.00
0.00
0.00
284362.00 271498.50
258635.00
521386.17
Taka
578011.44
Taka
630231.07
Taka
10
Taka
Long Term Loan
309816.00
265556.57
221297.14
177037.71
132778.29
88518.86
44259.43
0.00
0.00
0.00
Bridge Financing
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Working Capital Loan
0.00
35688.40
37047.49
38089.83
38439.65
38824.43
39247.67
39713.22
40225.29
40788.55
40997.81
Total Liabilities
309816.00
301244.97
258344.63
215127.54
171217.94
127343.29
83507.10
39713.22
40225.29
40788.55
40997.81
Equity
Taka
Taka
Taka
Taka
Taka
Taka
Taka
Taka
Taka
Taka
0.00
Taka
Paid Up Capital
77454.00
77454.00
77454.00
77454.00
77454.00
77454.00
77454.00
77454.00
77454.00
77454.00
77454.00
Equity from IPO
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Increment in Equity Participation
0.00
8922.10
9261.87
9522.46
9609.91
9706.11
9811.92
9928.30
10056.32
10197.14
10249.45
Page 18 of 71
Tax Holiday Reserve
0.00
Retained Earnings
Total Equity
Total Liability & Equity
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
393650.55 449571.75
501529.80
0.00
37858.13
78180.02
122608.39
170576.22
222112.91
277044.34
335178.97
77454.00
124234.23
164895.89
209584.85
257640.13
309273.02
364310.26
422561.28
481160.87
537222.89
589233.25
387270.00
425479.20
423240.52
424712.39
428858.07
436616.31
447817.36
462274.49
521386.17
578011.44
630231.07
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Asset - (L+E)
ANNEXURE - C.XII
EXPECTED KEY RATIOS

Construction
1st
2nd
3rd
4th
10
DEBT ( % )
80.00
70.80
61.04
50.65
39.92
29.17
18.65
8.59
7.72
7.06
6.51
EQUITY ( % )
20.00
29.20
38.96
49.35
60.08
70.83
81.35
91.41
92.28
92.94
93.49
Current Ratio
0.64
0.76
0.92
1.13
1.37
1.65
1.97
5.89
7.51
9.06
Quick Ratio
0.33
0.45
0.61
0.81
1.05
1.33
1.65
5.23
6.86
8.41
Liquidity Ratio
0.03
0.14
0.30
0.50
0.74
1.02
1.33
4.55
6.17
7.72
Asset Ratio
1.41
1.64
1.97
2.50
3.43
5.36
11.64
12.96
14.17
15.37
Return on Equity Ratio
0.49
0.32
0.27
0.23
0.20
0.18
0.16
0.14
0.12
0.10
Working Capital to Total Assets(X1)
0.08
0.09
0.09
0.09
0.09
0.09
0.09
0.08
0.07
0.07
Retained Earnings to Total Assets(X2)
0.09
0.10
0.10
0.11
0.12
0.12
0.13
0.11
0.10
0.08
EBIT to Total Assets(X3)
0.18
0.17
0.17
0.17
0.16
0.15
0.14
0.12
0.11
0.09
Equity to Total Liabilities(X4)
0.41
0.64
0.97
1.50
2.43
4.36
10.64
11.96
13.17
14.37
Sales to Total Assets(X5)
0.44
0.47
0.47
0.47
0.46
0.45
0.43
0.38
0.35
0.31
Y-SCORE
1st
2nd
3rd
4th
10
Current Ratio
0.00
0.00
0.00
1.00
2.00
2.00
3.00
4.00
4.00
4.00
Quick Ratio
1.00
1.00
2.00
3.00
4.00
4.00
4.00
4.00
4.00
4.00
Liquidity Ratio
0.00
1.00
2.00
4.00
4.00
4.00
4.00
4.00
4.00
4.00
Asset Ratio
1.00
1.00
2.00
3.00
4.00
4.00
4.00
4.00
4.00
4.00
Return on Equity Ratio
4.00
4.00
4.00
4.00
4.00
4.00
4.00
4.00
4.00
3.00
6.00
7.00
10.00
15.00
18.00
18.00
19.00
20.00
20.00
19.00
Total :
Z-SCORE
Z = 0.012 X1 + 0.014 X2 + 0.033 X3 + 0.006 X4 +0.999 X5
Page 19 of 71
Z-Score
1st
2nd
3rd
4th
10
0.91
1.09
1.31
1.64
2.19
3.35
7.10
7.81
8.47
9.13
ANNEXURE - C.XIII
WEIGHTED AVERAGE COST OF CAPITAL

Const. Year
1st Year
2nd Year
3rd Year
4th Year
5th Year
6th Year
7th Year
8th Year
9th Year
10th Year
Debt ( in % )
80.00
70.80
61.04
50.65
39.92
29.17
18.65
8.59
7.72
7.06
6.51
Equity (in % )
20.00
29.20
38.96
49.35
60.08
70.83
81.35
91.41
92.28
92.94
93.49
11.33%
9.77%
8.10%
6.39%
4.67%
2.98%
1.37%
1.23%
1.13%
1.04%
Cost of Debt
12.00%
Cost of Equity
0.00%
Corporate Tax
35.00%
Average Cost of Capital
12.80%
Weighted Average Cost of Capital =
4.13%
Page 20 of 71
ANNEXURE - C.XIV
FINANCIAL INTERNAL RATE OF RETURN(FIRR)

Year
Operating Profit
Depreciation
Recovery of
Capital
Cash in Flow
Operating
Profit
Recovery of
Depreciation Capital
Cash
In-flow
1st
76663.09
12863.50
89526.59
11th'
0.00
2nd
73978.81
12863.50
86842.31
12th'
0.00
3rd
72899.24
12863.50
85762.74
13th'
0.00
4th
71169.55
12863.50
84033.05
14th'
0.00
5th
69473.45
12863.50
82336.95
15th'
0.00
6th
67607.85
12863.50
80471.35
7th
65555.78
12863.50
78419.28
8th
63298.61
12863.50
76162.11
9th
60815.83
12863.50
10th
56877.79
12863.50
73679.33
216037.86
285779.15
Recovery Of Capital :
Item
Cost
Land
Rate
Amount
130,000
100%
130000.00
47,694
50%
23847.00
Machinery
209,576
10%
20957.60
Inventory
54977.68
75%
Building
Total
Year
41233.26
216037.86
Page 21 of 71
ANNEXURE - C.XIV Cont

Here CASH OUT FLOW IS WITHOUT THE BAK REPAYMENT
CASH FLOW STATEMENT FOR CALCULATION OF IRR :

Cash
Outflow
Cash
Inflow
Net Cash
Inflow
5%
10%
15%
20%
25%
30%
40%
Construction Year
387270.00
0.00
(387270.00)
(387,270)
(387,270)
(387,270)
(387,270)
(387,270)
(387,270)
(387,270)
39,224
37,442
35,814
34,321
32,949
31,681
29,418
Year
1st
48340.91
89526.59
41185.68
2nd
1698.87
86842.31
85143.45
77,228
70,366
64,381
59,127
54,492
50,381
43,441
3rd
1302.93
85762.74
84459.81
72,960
63,456
55,534
48,877
43,243
38,443
30,780
4th
437.28
84033.05
83595.77
68,774
57,097
47,796
40,314
34,241
29,269
21,761
5th
480.98
82336.95
81855.97
64,136
50,826
40,697
32,896
26,823
22,046
15,220
6th
529.05
80471.35
79942.30
59,654
45,125
34,561
26,773
20,956
16,562
10,617
7th
581.93
78419.28
77837.36
55,318
39,943
29,262
21,723
16,324
12,405
7,384
8th
640.09
76162.11
75522.02
51,116
35,232
24,688
17,564
12,670
9,258
5,117
9th
704.08
73679.33
72975.25
47,040
30,949
20,744
14,143
9,795
6,882
3,532
10th
261.58
285779.15
285517.57
175,283
110,079
70,576
46,113
30,657
20,711
9,871
11th'
0.00
0.00
0.00
12th'
0.00
0.00
0.00
13th'
0.00
0.00
0.00
14th'
0.00
0.00
0.00
15th'
0.00
0.00
0.00
(45418)
(105120)
(149632)
(210129)
Net Present value :

Internal / Financial Rate Of Return =
323464
17.03%
Assumption: All the cash flows will be received at the end of every year.
Page 22 of 71
153245
36782
If we consider that the cash flows will be received monthly basis instead of at the end of every year, as we assumed earlier then,
Internal / Financial Rate Of Return =
18.43%
(ANNEXURE - C.XIV Contd)
400000
300000
Axis Title
200000
100000
NPV
Series2
0
5%
10%
15%
20%
25%
(100000)
(200000)
(300000)
Axis Title
Data:
Page 23 of 71
30%
40%
Rate of Return
5%
NPV
323464
10%
153245
15%
36782
20%
25%
30%
40%
(45418)
(105120)
(149632)
(210129)
ANNEXURE - C.XV
NET PRESENT VALUE (NPV) & MODIFIED INTERNAL RATE OF RETURN (MIRR)
Cash
Outflow
Year
Cash
Inflow
Net Cash NPV of NCI at

Inflow (NCI) WACC
Discount
Co-efficient (F/P)
FV of NCI at WACC
CFI for
MIRR
Construction Year
387270.00
0.00
(387270.00)
(387,270)
1.0041
1st
48340.91
89526.59
41185.68
41,169
1.0037
41,339
41,339
2nd
1698.87
86842.31
85143.45
85,073
1.0033
85,425
85,425
3rd
1302.93
85762.74
84459.81
84,355
1.0029
84,704
84,704
4th
437.28
84033.05
83595.77
83,458
1.0025
83,803
83,803
5th
480.98
82336.95
81855.97
81,687
1.0021
82,025
82,025
6th
529.05
80471.35
79942.30
79,745
1.0017
80,074
80,074
7th
581.93
78419.28
77837.36
77,613
1.0012
77,934
77,934
8th
640.09
76162.11
75522.02
75,273
1.0008
75,584
75,584
9th
704.08
73679.33
72975.25
72,705
1.0004
73,005
73,005
10th
261.58
285779.15
285517.57
284,342
1.0000
285,518
285,518
11th
0.00
0.00
0.00
0.0000
12th
0.00
0.00
0.00
0.0000
13th
0.00
0.00
0.00
0.0000
14th
0.00
0.00
0.00
0.0000
15th
0.00
0.00
0.00
0.0000
Net Present value :
Modified Internal Rate Of Return :
578150
17.08%
Page 24 of 71
(387,270)
ANNEXURE - C.XVI
BREAK EVEN ANALYSIS

1st Year of Operation
2nd year of Operation
Income (Net Sales+Other Income)

Break-up Of Cost
Raw Materials
3rd year of Operation
185538.00
Variable
Cost
Fixed Cost
Total Cost
197421.00
Variable
Cost
Fixed Cost
Total Cost
199920.00
Fixed Cost
Variable
Cost
Total Cost
0.00
60918.75
60918.75
0.00
62201.25
62201.25
0.00
62842.50
62842.50
Wages & Salary
9570.33
3260.22
12830.54
10527.36
3586.24
14113.60
11581.09
3944.86
15525.96
Store & Spares
523.94
523.94
1047.88
785.91
785.91
1571.82
1047.88
1047.88
2095.76
Utilities
2543.63
22892.63
25436.25
2597.18
23374.58
25971.75
2623.95
23615.55
26239.50
643.18
643.18
1286.35
964.76
964.76
1929.53
1286.35
1286.35
2572.70
Rent , Tax & Insurance
1936.35
101.75
2038.10
1936.35
103.90
2040.25
1936.35
104.97
2041.32
69.00
103.50
172.50
70.00
105.00
175.00
72.00
108.00
180.00
Postage & Telegram

25.00
37.50
62.50
25.00
37.50
62.50
25.00
37.50
62.50
34522.35
4282.61
38804.96
29211.22
4445.70
33656.92
23900.09
4570.78
28470.87
70.00
105.00
175.00
100.00
150.00
250.00
100.00
150.00
250.00
Depreciation & Write-off
12863.50
0.00
12863.50
12863.50
0.00
12863.50
12863.50
0.00
12863.50
Financial Expenses

Entertainment
Selling Expenses
Audit Fee
Office Rent
Misc. Expenses
0.00
500.00
500.00
0.00
500.00
500.00
0.00
500.00
500.00
90.00
60.00
150.00
90.00
60.00
150.00
90.00
60.00
150.00
0.00
0.00
463.85
0.00
493.55
493.55
0.00
499.80
499.80
50.00
0.00
50.00
50.00
0.00
50.00
50.00
0.00
50.00
1200.00
0.00
1200.00
1200.00
0.00
1200.00
1200.00
0.00
1200.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
125.00
125.00
250.00
125.00
125.00
250.00
125.00
125.00
250.00
155794.41
Total Cost
64232.27
93554.07
158250.18
60546.28
96933.38
157479.66
56901.22
98893.19
Adjustment for WIP & FG
(4321.37)
(6248.94)
(10570.31)
(146.31)
(234.24)
(380.56)
(110.58)
(192.19)
(302.77)
Net Total
59910.90
87305.13
147679.87
60399.97
96699.14
157099.11
56790.63
98701.00
155491.63
Page 25 of 71
P . V Ratio
0.53
Break Even Sales
0.51
113157.11
Break Even Capacity
118387.63
0.51
112168.50
61% Of Assumed Capacity.
58% Of Installed Capacity.
(ANNEXURE - C.XVI Contd.)
180000.00
160000.00
Total Cost
Fixed Cost
Variable Cost
Sales
Series5
Series6
Series7
Series8
140000.00
AMOUNT TAKA IN '000'
120000.00
100000.00
80000.00
60000.00
40000.00
20000.00
0.00
0%
10%
20%
30%
40%
50%
Axis Title
Page 26 of 71
60%
70%
80%
Data
Total Cost
Fixed Cost
Variable Cost
Sales
0%
59910.90
59910.90
0.00
0.00
10%
69100.91
59910.90
9190.01
19530.32
20%
78290.92
59910.90
18380.03
39060.63
30%
87480.94
59910.90
27570.04
58590.95
40%
96670.95
59910.90
36760.05
78121.26
50%
105860.96
59910.90
45950.07
97651.58
60%
115050.98
59910.90
55140.08
117181.89
70%
124240.99
59910.90
64330.10
136712.21
80%
133431.01
59910.90
73520.11
156242.53
Page 27 of 71
ANNEXURE - C.XVII
PAY BACK PERIOD

Year
Net Profit before

Tax
Investment
Depreciation
& write off
Total Cash
inflow
Cumulative
cash flow
Pay back
Period (Year)
Balance
387270.00
0.00
387270.00
0.00
37858.13
12863.50
50721.63
50721.63
336548.37
0.00
40321.89
12863.50
53185.39
103907.02
283362.98
0.00
44428.37
12863.50
57291.87
161198.89
226071.11
0.00
47967.83
12863.50
60831.33
222030.22
165239.78
0.00
51536.69
12863.50
64400.19
286430.41
100839.59
0.00
54931.43
12863.50
67794.93
354225.34
33044.66
0.00
58134.63
12863.50
70998.13
425223.47
-37953.47
0.00
58471.58
12863.50
71335.08
496558.55
-109288.55
0.00
55921.20
12863.50
68784.70
565343.25
-178073.25
10
0.00
51958.05
12863.50
64821.55
630164.80
-242894.80
11
0.00
51958.05
12863.50
64821.55
694986.35
-307716.35
12
0.00
51958.05
12863.50
64821.55
759807.90
-372537.90
13
0.00
51958.05
12863.50
64821.55
824629.44
-437359.44
6.465
6.465
Page 28 of 71
ANNEXURE - C.XVIII
ESTIMATED ECONOMIC RESULTS

Item
1st Year
Contribution to G. D. P
2nd Year
95%
101274
3rd Year
97%
102051
102374
Employment Generation
4th Year
98%
5th Year
98%
102186
6th Year
98%
102186
98%
102186
7th Year
98%
102186
8th Year
98%
102186
9th Year
98%
102186
10th Year Reference

97%
100979
Cost per Job
4076.53
Benefit-Cost Ratio
1.65
Annexure-XXI
ANNEXURE - C.XIX
CONTRIBUTION TO G. D. P
1st Year
A. Income
B.
2nd Year
3rd Year
4th Year
5th Year
6th Year
7th Year
8th Year
9th Year
10th Year
185538.00
197421.00
199920.00
199920.00
199920.00
199920.00
199920.00
199920.00
199920.00
197880.00
60918.75
62201.25
62842.50
62842.50
62842.50
62842.50
62842.50
62842.50
62842.50
62201.25
Store And Spares
1047.88
1571.82
2095.76
2095.76
2095.76
2095.76
2095.76
2095.76
2095.76
2095.76
1286.35
1929.53
2572.70
2572.70
2572.70
2572.70
2572.70
2572.70
2572.70
2572.70
Rent , Tax & Insurance
2038.10
2040.25
2041.32
2041.32
2041.32
2041.32
2041.32
2041.32
2041.32
2040.25
25436.25
25971.75
26239.50
26239.50
26239.50
26239.50
26239.50
26239.50
26239.50
25971.75
Postage & Telegram
172.50
175.00
180.00
180.00
180.00
180.00
180.00
180.00
180.00
180.00
Stationery & Printing
62.50
62.50
62.50
62.50
62.50
62.50
62.50
62.50
62.50
62.50
175.00
250.00
250.00
250.00
250.00
250.00
250.00
250.00
250.00
250.00
Advertisement
500.00
500.00
500.00
500.00
500.00
500.00
500.00
500.00
500.00
500.00
Entertainment
150.00
150.00
150.00
150.00
150.00
150.00
150.00
150.00
150.00
150.00
50.00
50.00
50.00
50.00
50.00
50.00
50.00
50.00
50.00
50.00
713.85
743.55
749.80
749.80
749.80
749.80
749.80
749.80
749.80
744.70
Less Inter- Firm Transaction :

Raw Materials
Utilities
Audit Fee
Other Expenses
Annexure-XX
95 Person
Page 29 of 71
Sub-Total :
92551.18
Adjustment for WIP & FG Inventories:
95645.64
97734.08
97734.08
97734.08
97734.08
97734.08
97734.08
97734.08
96818.91
8287.05
276.00
187.70
0.00
0.00
0.00
0.00
0.00
0.00
-82.25
Total Inter-Firm Transaction (B):
84264.13
95369.64
97546.38
97734.08
97734.08
97734.08
97734.08
97734.08
97734.08
96901.15
Contribution To G. D. P (A-B):
101273.87
102051.36
102373.62
102185.92
102185.92
102185.92
102185.92
102185.92
102185.92
100978.85
ANNEXURE - C.XX
BENEFIT-COST RATIO DISCOUNTED AT WACC

Capital
Expenditure
Year
Construction Year
Operating
Expenses
Non-Cash
Expenses
Discounted
Present value
Total Cost
Discounted
Present
Value
Total Benefit
387270
387270
387270
1st
108875
12864
96011
92207
185538
178186
2nd
123442
12864
110579
101988
197421
182084
3rd
127021
12864
114157
101117
199920
177082
4th
128750
12864
115887
98581
199920
170065
5th
130447
12864
117583
96060
199920
163326
6th
132312
12864
119449
93717
199920
156854
7th
134364
12864
121501
91550
199920
150638
8th
136621
12864
123758
89555
199920
144669
9th
139104
12864
126241
87732
199920
138936
10th
141002
12864
128139
85522
197880
132069
11th
199920
128143
12th
199920
123065
13th
199920
118188
14th
199920
113504
15th
199920
109007
Net Present Value
Benefit Cost Ratio
1325299
1.65
Page 30 of 71
2185815
Employment Generation
Cost Per Job :
95 Person.
4076.53 Thousand
INPUT (Dont Touch here)

Sl. No.Particular
Amount
Tk
Tk (in 000) Wizard
1
Daily Production Capacity
100,000
0.50
1.1 Yearly Production at 100% Capacity30,000,000
1.3 100% Capacity Sales
240,000,000
240,000
3
Raw Material
3.1 Coal Qty Required MT
3,750
3.3 Clay Qty (cft) Required
2,100,000
4
Factory Staff:4.1 Factory Office Staff
10
8,444
4.2 Machine Room Staff
20
8,267
4.3 Dryer Staff
10
7,500
4.4 Klin Staff
30
8,041
7
Depreciation Method: St. Line
7.1 Life time of All assets
20
8
Utilities
Qty
Hour
Days
Rate
Total Cost
Cost in 000
8.1 Water
8.2 Power (KW)
1,000
8
300
11
26400000
26,400
8.3 Fuel & Lubricant
???????
375,000
375
8.4 Gas
9
9.1
9.2
9.3
9.4
STORE AND SPARES COST IN COGS (Requirement as % of M/C Cost:)

1st Year
0.50%
2nd Year
0.75%
3rd Year
1.00%
4th Year
1.00%
Page 31 of 71
9.5
9.6
9.7
9.8
9.9
9.10
10
10.1
10.2
10.3
10.4
11
5th Year
1.00%
6th Year
1.00%
7th Year
1.00%
8th Year
1.00%
9th Year
1.00%
10th Year
1.00%
Tax and Insurance
Tax and Insurance for fixed assets
0.50%
Tax and Insurance for inventory
0.75%
Income Tax Calculation
No
Income Tax Rate
35.00%
Factory Rent (Acres)
Qty
Total Cost
Factory Rent (Acres)
12 Other Manufacturing Overhead
12.1 No.1
12.2 No.2
12.3 No.3
-
Cost in 000
-
Tide-up Period
13
13.1
13.2
13.3
13.4
13.5
13.6
13.7
13.8
13.9
14
14.1
14.2
14.3
14.4
14.5
Raw Material and Working Capital (days)

Policy
Imported Raw Materials(LC & Bills Stage)Local Raw Matrials
90
60
Work In Process
7
Finished goods
20
Receivable
60
Store & Spares
90
Number of Days worked in Factory annually
300
ADMINISTRATIVE, GENERAL AND 1st
SELLING
Year EXPENSES
2nd Year
1200.00
1200.00
Write-off
0.00
0.00
Postage, Telephone, Telegram etc.
172.50
175.00
62.50
62.50
175.00
250.00
3rd Year
4th Year
5th Year
6th Year
7th Year
8th Year
9th Year
10th Year
1200.00
1200.00
1200.00
1200.00
1200.00
1200.00
1200.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1200.00
0.00
180.00
180.00
180.00
180.00
180.00
180.00
180.00
180.00
62.50
62.50
62.50
62.50
62.50
62.50
62.50
62.50
250.00
250.00
250.00
250.00
250.00
250.00
250.00
250.00
Page 32 of 71
14.6
14.7
14.8
14.9
14.1
15
15.1
15.2
15.3
15.4
15.5
15.6
15.7
15.8
15.9
15.1
15.1
15.1
15.1
15.1
15.2
15.2

Entertainment
Audit Fee
Office Rent
Misc. Expense
ADMINISTRATIVE SALARY: Position
500.00
500.00
500.00
500.00
500.00
500.00
500.00
500.00
500.00
500.00
150.00
150.00
150.00
150.00
150.00
150.00
150.00
150.00
150.00
150.00
50.00
50.00
50.00
50.00
50.00
50.00
50.00
50.00
50.00
50.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
250.00
250.00
250.00
250.00
250.00
250.00
250.00
250.00
250.00
250.00
No(s)
Monthly Salary
CEO
40000
General Manager
30000
Manager (Admin & Personnel)
15000
Manager ( Marketing)
15000
Manager ( Finance & Accounts)
15000
Manager ( Commercial)
15000
Manager ( Production)
15000
Officer Sales & Marking
10000
Purchase Officer
10000
Stock Officer
10000
Commercial Officer
10000
Accounts & Finance Officer
10000
Asst. Sales Officer
10000
Asst. Marketing Officer
10000
Asst. Store officer& Others
10000
Security
10000
235,000
Total
16
16.1
16.2
17
17.1
18
18.1
18.2
18.3
18.4
Salary Policy
10%
20%
Increment (% per year)

Bonus
Balance Sheet Information
Restricted Cash
1st Year
2nd Year
Restricted Cash
Ammount
Taka
-
3rd Year
Taka in 000
-
4th Year
5th Year
6th Year
Page 33 of 71
7th Year
8th Year
9th Year
10th Year
18.5
1st Year
2nd Year
Total
Project Appraisal Inputs
Number of year taken for calculation
10
FINANCIAL INTERNAL RATE OF RETURN(FIRR)
Recovery of Capital (Rate of Recovery)
Rate
Land
100%
Building
50%
Machinery
10%
Inventory
75%
19.3 Range of Internal / Financial Rate Of Return
19.3.1Range 1
5%
19.3.2Range 2
10%
19.3.3Range 3
15%
19.3.4Range 4
20%
19.3.5Range 5
25%
19.3.6Range 6
30%
19.3.7Range 7
40%
19
19.1
19
19.2
WIP DETAILS
For Production capacity of 2,00,000 pieces per day
Item
3rd Year
4th Year
5th Year
6th Year
7th Year
8th Year
9th Year
10th Year
0.00
10080.00
10640.00
10640.00
10640.00
10640.00
10640.00
10640.00
10640.00
10640.00
10080.00
10640.00
10640.00
10640.00
10640.00
10640.00
10640.00
10640.00
10640.00
10640.00
0.00
28800.00
30400.00
30400.00
30400.00
30400.00
30400.00
30400.00
30400.00
30400.00
28800.00
30400.00
30400.00
30400.00
30400.00
30400.00
30400.00
30400.00
30400.00
30400.00
For Production capacity of 50,000 pieces per day

Item
1st Year
2nd Year
3rd Year
4th Year
5th Year
6th Year
7th Year
8th Year
9th Year
10th Year
0.00
2520.00
2660.00
2660.00
2660.00
2660.00
2660.00
2660.00
2660.00
2660.00
2520.00
2660.00
2660.00
2660.00
2660.00
2660.00
2660.00
2660.00
2660.00
2660.00
0.00
7200.00
7600.00
7600.00
7600.00
7600.00
7600.00
7600.00
7600.00
7600.00
7200.00
7600.00
7600.00
7600.00
7600.00
7600.00
7600.00
7600.00
7600.00
7600.00
Page 34 of 71
INFORMATION SHEET
What is the Capacity of Daily Production?

Select from Drop Down Menu and change the following options as necessary
100000
Land
Land Development
Total Land
Building including civil work costs
Machinery
Total
Electricity Consumption (KW)
Electricity Charges (Industries) Tk/KW
Daily Working Hour
Drying Hour
Working days in a year
Worker
Dollar Rate
Loan Repayment Period (Years)

Nos. of Installment for loan repayment per year
130000
47694
209576
387270
1000
11
8
24
300
20 TO 40
83
7.00
4.00
Rate Per Brick

Coal Price Per Unit (MT)
Coal Price Per Unit (cft)
8
11500
10
TEST CHANGE FROM 65000

1st Year
2nd Year
3rd Year
4th Year
5th Year
6th Year
7th Year
8th Year
9th Year
10th Year
95%
97%
98%
98%
98%
98%
98%
98%
98%
97%
Long-term Loan
Owner's Equity
80%
20%
Page 35 of 71
Interest Rate on Long Term Loan

Interest Rate on Working Capital
Commission Rate on W/C Finance
12%
12.00%
1.05%
Bridge Financing
Amount of Bridge Financing
Page 36 of 71
0%
0

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Annexure: C.

ESTIMATED FINANCIAL RESULTS

10th Year Reference

Net Profit before Tax

Net Profit after Tax

Gross Profit to Sales

Operating Profit to Sales

Net Profit to Sales (before Tax)

Net Profit to Sales (after Tax)

Investment-Service Coverage Ratio

Cost Per Brick

Weighted Average Cost Of Capital

Financial Internal Rate Of Return (FIRR)

Modified Internal Rate Of Return (MIRR)

CAPITAL REQUIREMENT & PROPOSED MEANS OF FINANCE

Land And Land Development

Building and Civil Work

Total Investment Req

Against Total Cost of Machinery & Equipment

10th Year Reference

Cost Of Goods Sold

Admin. & General Expenses

Income From Waste Raw Material

Net Profit before Tax

Income Tax (@35%)

Income Tax Reserve

Net Profit after Tax

Gross Profit to Sales

Operating Profit to Sales

Net Profit to Sales (before Tax)

Net Profit to Sales (after Tax)

Yearly Production at 100% Capacity

Total Sales Revenue

Total (in '000')

ESTIMATED SALES REVENUE

10th Year Reference

Add. Opening Stock Of WIP

Less. Closing Stock Of WIP

Less: Closing Stock Of FG

Total Estimated Sales :

15% on Estimated Sales

Less adjustment with RM

Adjustment for Inventories:

Net VAT payable

Per Brick sp after paying vat

COST OF GOODS SOLD

Stores & Spares

Repair & Maintenance

Tax & Insurance

Rent of Factory Land/Building

Other Manufacturing Overhead

Less: Closing Stock Of WIP

Total Cost Of Goods Sold

Add: O.S Of FinishedGoods

(In '000' Taka)

(In '000' Taka)

(In '000' Taka)

Total (Imported + Local):

Factory Office Staff

Machine Room Staff

Annual Salaries & Wages for Factory Staff

Fuel & Lubricant

STORE AND SPARES :

Other Manufacturing Overhead