ABC

ABC, CITY

Equipments Required
Units

Price per Unit

1 AC ( For Restaurant)
2
35000.00
2 AC ( For Party Hall)
2
35000.00
3 LED 42'
1
62500.00
4 Music DJ System With Speaker ( for Party
1 Hall)
45000.00
5 Cold Drink Fridge
1
30000.00
6 Fans
10
1350.00
7 Exhaust Fan
6
550.00
8 Vaccum Cleaner
1
5000.00
9 Computer & Printer
1
30000.00
10 Fire Extinshuer
2
7500.00
11 Invertor with Battries
1
30000.00
12 Generator
1
150000.00
Total ( A)
Kitchen Equipments
Units
Price per Unit
1 4 Burner Gas Range
1
17000.00
2 2 Burner Gas Range
1
12000.00
3 Toaster
1
2500.00
4 Microwave
1
8000.00
5 Mixer Grinder
1
4000.00
6 Chimney
1
12000.00
7 Deep Regregerator
2
125000.00
8 Water Cooler
1
40000.00
9 Fridge
1
35000.00
10 Coffe Machine
1
10000.00
11 Juicer
1
5000.00
12 RO System
1
5000.00
13 Crockery
Total (B)

Total
70000.00
70000.00
62500.00
45000.00
30000.00
13500.00
3300.00
5000.00
30000.00
15000.00
30000.00
150000.00
524300.00
Total
17000.00
12000.00
2500.00
8000.00
4000.00
12000.00
250000.00
40000.00
35000.00
10000.00
5000.00
5000.00
32840.00
433340.00

Furniture
Furniture & Interiors
( It Includes Tables, Chairs for Restaurant and
Table Chairs for Party Hall and Interior Decoration)
Total (C )
Total Cost

(A+B+C)

400000.00

400000.00
1357640.00

ABC
ABC, CITY
Crockery Details
Item
Quantity
1 Spoon
10
2 Fork
10
3 Kniwe
10
4 Service Spoon
5
5 Service Fork
5
6 Soup Spoon
5
7 Large Plate
5
8 Small Plate
5
9 Serving Bowl
5
10 Dessert Plate
3
11 Dessert Spoon
3
12 Cup and Sauces
3
13 Water Glass
5
14 Sup Bowl
5
15 Water Jug
2
16 Service Tray
30
17 Juice Glass ( 250 ML)
5
18 Juice Glass ( 300 ML)
5
19 Soup Cup
4
20 Napkin Stand
15
21 Straw Stand
15
22 Toothpic Stank
15
23 Bottle Opener
15
Total

Unit
DOZ
DOZ
No
DOZ
DOZ
DOZ
DOZ
DOZ
DOZ
DOZ
DOZ
DOZ
DOZ
DOZ
DOZ
No
DOZ
DOZ
DOZ
No
No
No
No

Price Per Unit

150.00
150.00
100.00
200.00
200.00
120.00
350.00
250.00
400.00
300.00
90.00
90.00
120.00
360.00
2000.00
300.00
130.00
150.00
225.00
100.00
20.00
10.00
10.00

Total
1500.00
1500.00
1000.00
1000.00
1000.00
600.00
1750.00
1250.00
2000.00
900.00
270.00
270.00
600.00
1800.00
4000.00
9000.00
650.00
750.00
900.00
1500.00
300.00
150.00
150.00
32840.00

ABC
ABC, CITY
Cost of Project
Land & Building

Owned

Equipments

524300.00

Kitchen Equipments

433340.00

Furniture

400000.00
Total

1357640.00

Means of Finance
Bank Term Loan

1018230.00

Promoters Capital

339410.00

Total

1357640.00

ABC
ABC, CITY
1 Working Days

350 Days

2 Gross Receipts
Rent from Party Hall
Rs 5000 per day
Party Hall
Rent Per Day No of BookingTotal
1st Year
5500
30
165000
Iind Year
5500
30
165000
IIIrd year
5500
36
198000
Ivth Year
5500
36
198000
Vth Year
5500
36
198000
During the Party Time the Gross Receipts from Sale of
Food to Party will be Rs 10000.00 per Party Day
Receipts from Restaurant
Restaurant Receipts per Day
No. of Days Total
1st Year
Iind Year
IIIrd year
Ivth Year
Vth Year

5000
5500
6050
6655
7500

350
350
350
350
350

1750000
1925000
2117500
2329250
2625000

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
Self
Self
Shef
10000
2 20000.00
Waiter
7000
4 28000.00
Helper
4500
2
9000.00
Total
57000.00
Annual Salary
684000.00
5 Electricity Expenses
Electricity Expenses will be Rs 15000.00 per month.
Annual Expenses will be Rs 180000.00 .
6 Diseal Expenses
Diseal Expenses will be Rs 4000.00 per mont
Annual Expenses will be Rs 48000
6 Gas Fuel Expenses
Gas Expenses will be Rs 8000.00 per mont
Annual Expenses will be Rs 96000

7 Adminstrative Expenses
Administrative Expenses will be Rs 3000.00 per month.
Annual Expenses will be Rs 36000.00
8 Repiar & Maintaince Expenses
Monthly Expenses will Rs 2500.00. Annual Expenses will
be Rs 30000.00
9 Advertisement Expenses
Annual Expenses will be Rs 60000.00
10 Depreciation Schedule
Equipments
Year
Opening Balance
Depreciation @15%
Closing Balance

Kitchen Equipments
Year
Opening Balance
Depreciation @15%
Closing Balance

Furniture
Year
Opening Balance
Depreciation @10%
Closing Balance

Ist Year

IInd Year

IIIrd Year

IV th Year Vth Year

524300.00 445655.00 378806.75 321985.74

78645.00

66848.25

56821.01 48297.861 41053.1815

445655.00 378806.75 321985.74 273687.88

Ist Year

IInd Year

IIIrd Year

55250.85

IInd Year

IIIrd Year

54000.00

45900.00

192275.26

IV th Year Vth Year

400000.00 360000.00 306000.00 260100.00

40000.00

226206.19

46963.22 39918.739 33930.9283

368339.00 313088.15 266124.93 226206.19

Ist Year

232634.70

IV th Year Vth Year

433340.00 368339.00 313088.15 266124.93

65001.00

273687.88

221085.00

39015.00

33162.75

360000.00 306000.00 260100.00 221085.00

187922.25

11 Bank Loan Repayment and Interest Chart

Year
Ist Year
Opening Balance
0.00
Add: Adition
1018230.00
Installments
203646.00
Closing Balance
814584.00
Interest @ 13% p.a. (on Loan) 119132.91

IInd Year
814584.00
0.00
203646.00
610938.00
92658.93

IIIrd Year
610938.00
0.00
203646.00
407292.00
66184.95

IV th Year Vth Year

407292.00 203646.00
0.00
0.00
203646.00 203646.00
203646.00
0.00
39710.97
13236.99

ABC
ABC, CITY
PROFITABILITY STATEMENT
Ist Year

Iind Year

IIIrd Year

Ivth Year

Vth Year

Gross Receipts
Rent From Party Hall
Gross Receipts on Sale of
Food during Party
Gross Reciepts from
Restaurant

1750000.00 1925000.00 2117500.00 2329250.00 2625000.00

Total (A)

2215000.00 2486000.00 2747500.00 2959250.00 3255000.00

165000.00

165000.00

198000.00

198000.00

198000.00

300000.00

396000.00

432000.00

432000.00

432000.00

Cost of Service
Cost of Food Produced
Salary and Wages
Electricity Expenses
Generator Expenses
Gas , Fuel Expenses
Total (B)

512500.00 580250.00 637375.00 690312.50 764250.00

684000.00 718200.00 790020.00 869022.00 955924.20
180000.00 198000.00 217800.00 239580.00 263538.00
48000.00
52800.00
58080.00
63888.00
70276.80
96000.00 105600.00 116160.00 127776.00 140553.60
1520500.00 1654850.00 1819435.00 1990578.50 2194542.60

Gross Profit (C=A-B)

694500.00

831150.00

928065.00

968671.50 1060457.40

Administrative Expenses
Repair & Maintance
Advertisement Expenses
Depreciation
Total (D )

36000.00
30000.00
60000.00
183646.00
309646.00

39600.00
33000.00
66000.00
176099.10
314699.10

43560.00
36300.00
72600.00
149684.24
302144.24

47916.00
39930.00
79860.00
127231.60
294937.60

52707.60
43923.00
87846.00
108146.86
292623.46

Net Profit Before Interest (

C-D)
Interest Paid to Bank

384854.00
119132.91

516450.90
92658.93

625920.77
66184.95

673733.90
39710.97

767833.94
13236.99

Net Profit After Interest

Drawings
Net Profit Carried Forward

265721.09
96000.00
169721.09

423791.97
240000.00
183791.97

559735.82
350000.00
209735.82

634022.93
400000.00
234022.93

754596.95
450000.00
304596.95

ABC
ABC, CITY
CASH FLOW STATEMENT
Ist Year

Iind Year

IIIrd Year

Ivth Year

Vth Year

Cash Inflow
Capital Employed

339410.00

0.00

0.00

0.00

0.00

Loan From Bank

1018230.00

0.00

0.00

0.00

0.00

568500.00

692550.00

775605.00

800965.50

875980.80

1926140.00

692550.00

775605.00

800965.50

875980.80

1357640.00

0.00

0.00

0.00

0.00

90083.33

15983.33

11681.67

6524.83

12412.73

Instalment Paid of Bank

203646.00

203646.00

203646.00

203646.00

203646.00

Interest Paid to Bank

119132.91

92658.93

66184.95

39710.97

13236.99

Drawings

96000.00

240000.00

350000.00

400000.00

450000.00

Total (B)

1866502.24

552288.26

631512.62

649881.80

679295.72

0.00
59637.76
59637.76

59637.76
140261.74
199899.49

199899.49
144092.38
343991.88

343991.88
151083.70
495075.57

495075.57
196685.08
691760.65

Net Profit Before

Interest and
Total ( A)
Cash Outflow
Fixed Assets Purchased
Increase in Working
Capital

Opening Cash
Cash Accural
Closing Cash

ABC
ABC, CITY
BALANCE SHEET
Ist Year

Iind Year

IIIrd Year

Ivth Year

Vth Year

Liabilities
Capital Employed

339410.00

339410.00

339410.00

339410.00

339410.00

Bank Loan

814584.00

610938.00

407292.00

203646.00

0.00

Net Profit

169721.09

353513.06

563248.88

797271.81

1101868.76

Creditors

94500.00

101100.00

111210.00

122331.00

134564.10

1404961.06 1421160.88

1462658.81

1575842.86

Total

1418215.09

Assets
Fixed Assets
Sundry Debtors
Cash and Bank Balance

Total

1173994.00

997894.90

848210.67

720979.07

612832.21

184583.33

207166.67

228958.33

246604.17

271250.00

59637.76

199899.49

343991.88

495075.57

691760.65

1404961.06 1421160.88

1462658.81

1575842.86

0.00

0.00

1418215.09
0.00

0.00

0.00

ABC
ABC, CITY
CALCULATION OF DEBT SERVICE COVERAGE RATIO
Particulars
Ist Year
Iind Year
Net Profit After tax During yr.
265721.09
423791.97
Add: Depreciation
183646.00
176099.10
Add: Interest On Term Loan
119132.91
92658.93
Total Amount available For
serving intt & Installment
568500.00
692550.00

IIIrd Year
559735.82
149684.24
66184.95

Ivth Year
634022.93
127231.60
39710.97

Vth Year
754596.95
108146.86
13236.99

775605.00

800965.50

875980.80

Installment and interest to be

Served

322778.91

296304.93

269830.95

243356.97

216882.99

Debt Service Coverage Ratio

1.76

2.34

2.87

3.29

4.04

Average DSCR

2.86

Calculation of Current Ratio

Current Assets
Sundry Debtors
Cash & Bank Balance
Total
Current Liabilities
Sundry Creditors
Total
Current Ratio
Average Current Ratio

184583.33
59637.76
244221.09

207166.67
199899.49
407066.16

228958.33
343991.88
572950.21

246604.17
495075.57
741679.74

271250.00
691760.65
963010.65

94500.00
94500.00

101100.00
101100.00

111210.00
111210.00

122331.00
122331.00

134564.10
134564.10

2.58

4.03

5.15
5.00

6.06

7.16