Himansh Corporation Project Report

M/S HIMANSH CORPORATION
INDEX
S.NO.
1)
2)
3)
4)
5)
6)
7)
8)
9)
10)
11)
12)
13)
PARTICULARS
PROJECT COST & MEANS OF FINANCE
DETAILS OF WORKING CAPITAL REQUIREMENTS
COST OF PRODUCTION & PROFITABILITY
CASH FLOW STATEMENT
DEPRECIATION ON FIXED ASSETS
RAW MATERIAL & CONSUMABLES AT 100% CAPACITY UTILIZATION
ANNUAL WAGE BILL FOR FIRST YEAR OF PRODUCTION
STATEMENT OF FINANCIAL CHARGES
COMPUTATION OF INCOME TAX
DEBT SERVICE COVERAGE RATIO (IN RS.)
BALANCE SHEET
BREAK EVEN ANALYSIS AT MAXIMUM CAPACITY UTILISATION
ASSUMTIONS FOR PREPRATION OF PROJECTED DATA
ANNEXURES
ANNEXURE - I
ANNEXURE - II
ANNEXURE - III
ANNEXURE - IV
ANNEXURE - V
ANNEXURE - VI
ANNEXURE - VII
ANNEXURE - VIII
ANNEXURE - IX
ANNEXURE - X
ANNEXURE - XI
-

NAME OF PROJECT :PROPRIETORSHIP:ADDRESS:DESCRIPTION OF PROJECT:

PROJECT COST & MEANS OF FINANCE
A . PROJECT COST
AMOUNT
1) LAND & BUILDING

2) PLANT & MACHINERY
3) FURNITURE FIXTURES
4) WORKING CAPITAL
8,000,000.00
200,000.00
1,800,000.00
TOTAL
10,000,000.00
B. MEANS OF FINANCE
1) PROMOTERS CAPITAL / MARGIN
2) UNSECURED LOAN
4) WORKING CAPITAL C/C / O/D
5) TERM/WCTL FROM BANK
1,500,000.00
1,500,000.00
7,000,000.00
TOTAL
NOTE: The working capital requirement is estimated on the basis of third year requirements
i.e on the basis of maximum capacity utilisation
10,000,000.00

ANNEXURE - I
DETAILS OF WORKING CAPITAL REQUIREMENTS
PARTICULARS
PERIOD IN
MONTHS
(25 DAYS)
OWN
MARGIN
%
YEARS
II
TOTAL
TOTAL
PROJ.
INVEST.
PROJ.
INVEST.
1. RAW MATERIALS etc.

2. FINISHED GOODS
3. STOCK IN PROCESS
4. RECEIVABLES
3
8
0
30
20%
20%
20%
20%
2.25
7.26
0.00
29.25
2.25
7.26
0.00
29.25
2.40
7.67
0.00
31.20
2.40
7.67
0.00
31.20
LESS:
5. PAYABLES
30
20%
22.48
22.48
23.98
23.98
16.28
16.28
17.29
17.29
TOTAL :
LESS :- MARGIN
BANK FINANCE REQURIED
20%
3.26
3.46
13.02
13.83

ANNEXURE - II
PARTICULARS
OPERATING YEARS
III
IV
II
1. Installed Capacity
No. of units for
Different Variants
to be manufactured
1) Confectionary Items
2. Number of Working days

3. Number of Shifts
In Kgs.
875000
875000
875000
875000
350
350
350
350
4. Total Production
(in Kgs. Per Annum)
No. of units for
Different Variants
to be manufactured
In Kgs.
5. Estimated Occupancy %age

6. Sales (Qty.) in Nos/Annum
No. of units for
Different Variants
to be manufactured
Total Revenue
7. No. of Units
8. Total Receipt
875000
875000
875000
875000
75%
80%
85%
90%
656250
700000
743750
787500
341.25
364.00
386.75
409.50
341.25
364.00
386.75
409.50
In Kgs.
Average Sales Price

in Lacs
52

ANNEXURE - II Cont
PARTICULARS
II
OPERATING YEARS
III
IV
Total Turnover
9. Cost of Production:
A) Raw Material
B) Wages
C) Consumables (Store)
D) Power & Coal Fuel
E) Factory Rent
F) Other Direct Expenses
G) Depreciation
262.24
14.40
2.00
20.40
1.80
4.50
12.20
279.72
15.12
2.20
21.42
1.94
4.80
10.38
297.20
15.88
2.42
22.49
2.08
5.10
8.83
314.69
16.67
2.66
23.62
2.24
5.40
7.52
10.
317.54
335.58
354.00
372.78
23.71
28.43
32.75
36.72
0.60
0.63
0.66
0.69
11.
Total
Gross Profit
12. Less: Selling and

Administrative Expenses
A) Office Overheads
B) Admin. Salaries
C) Selling & Dist. Exp.
D) Bank Interest TL
E) Bank Interest WC@13%
Total
2.40
6.83
8.33
1.95
20.10
2.70
7.28
7.35
1.95
19.91
3.00
7.74
6.15
1.95
19.50
3.60
8.19
4.95
1.95
19.38
13.Op. Profit
3.61
8.52
13.25
17.33
14. Income Tax
0.00
0.64
1.78
3.04
15.Net Profit After Tax
3.61
7.88
11.47
14.29
16.D.S.C.R.
1.81
2.14
1.48
1.64
1.79
17.B.E.P. In Terms of Installed

Capacity
18. %age of Net Profit to
Sales
66.47 -----1.06
-----2.16
-----2.97
3.49

ANNEXURE - III
CASH FLOW STATEMENT
PARTICULARS
(Rs. IN LACS)
CONSTRUCT.
PERIOD
II
13.89
17.82
OPERATING YEARS
III
IV
A) SOURCE OF FUNDS
1. Net Profit before Taxes
with Interest added back
------
2.Share Capital & Unsecured Loans
15.00
0.00
3.Long Term Finance
70.00
0.00 ------
4.Depreciation
5.Working capital loan
------
12.20
15.00 ------
21.35
0.00 ------
------
------
------
10.38
------
24.23
8.83
------
7.52
------
6.Total Funds Available
100.00
26.09
28.20
30.18
31.75
B) APPLICATIONS OF FUNDS
1.Fixed Assets
82.00
0.00 ------
------
------
2.Increase in Current
Assets
------
16.28
1.01
1.02 ------
3. Repayment of Long Term

Finance
------
5.00
10.00
10.00
10.00
4. Interest on Long Term

Finance
------
10.28
9.30
8.10
6.90
5. Income Tax
------
0.00
0.64
1.78
3.04
6. Drawing during the year
------
0.00
1.00
2.50
4.00
Total
82.00
31.55
21.95
23.40
23.94
C) NET
18.00
-5.47
6.24
6.78
7.81
D) CUMULATIVE
SURPLUS
18.00
12.53
18.78
25.56
33.36

ANNEXURE - IV
DEPRECIATION ON FIXED ASSETS
ASSETS W.D.V. METHOD
( IN RS.)
ITEM
COST
RATE OF
INCL.
DEPR.
CONT.&
PRE.OPS.
II
OPERATING YEARS
III
IV
1. Building
5%
0.00
0.00
0.00
0.00
2. Furniture
2.00
10%
0.20
0.18
0.16
0.15
80.00
15%
12.00
10.20
8.67
7.37
12.20
10.38
8.83
7.52
3. Plant machinery &

Elec.
Total
82.00

ANNEXURE - V
RAW MATERIAL & CONSUMABLES AT 100% CAPACITY UTILIZATION
TYPE OF RAW
MATERIAL
1
Sugar
Liquid Glucose
Vegetable Oil
Milk
Permitted Food Flour
Packing Material & other
DISTANCE
FROM
PURCH.
PLACE
QTY REQ. FOR

IN NOS.
FOR COMPLETE
YEAR
LOCAL
LOCAL
LOCAL
LOCAL
LOCAL
LOCAL
Kgs.
Kgs.
Kgs.
Kgs.
Kgs.
Kgs.
350000
420000
26250
26250
1050
52500
ANNEXURE - VI
ANNUAL WAGE BILL FOR FIRST YEAR OF PRODUCTION
S.
CATEGORIES
NOS. REQU
No.
WAGES PER
MONTH
SUPERVISOR
20000
SKILLED WORKER
18000
SEMI SKILLED WORKER
12000
UN SKILLED WORKER
8000
Total Wages

ANNEXURE - VII
STATEMENT OF FINANCIAL CHARGES
TERM LOAN
PARTICULARS
INTEREST @ 12%
(AMOUNT IN RS.)
OPERATING YEARS
III
IV
II
A. Opening Balance
B. First Installment
C. Balance
D. Second Installment
E. Closing Balance
F. Third Installment
G. Balance
H. Forth Installment
70.00
0.00
70.00
0.00
70.00
2.50
67.50
2.50
65.00
2.50
62.50
2.50
60.00
2.50
57.50
2.50
55.00
2.50
52.50
2.50
50.00
2.50
47.50
2.50
45.00
2.50
42.50
2.50
40.00
2.50
37.50
2.50
I. Closing Balance
J. Interest ( I st Qtr.)
K. Interest (II nd Qtr.)
L. Interest ( III rd Qtr.)
65.00
2.10
2.10
2.10
55.00
1.95
1.88
1.80
45.00
1.65
1.58
1.50
35.00
1.35
1.28
1.20
M. Interest ( IV th Qtr)
N. Total Interest for the
Year
O. Total Installment for
the Year
2.03
1.73
1.43
1.13
8.33
7.35
6.15
4.95
5.00
10.00
10.00
10.00

ANNEXURE - VIII
COMPUTATION OF INCOME TAX
PARTICULARS
II
OPERATING YEARS
III
IV
1. Profit Before taxes
3.61
8.52
13.25
17.33
2. Deductions under Chapter VIA
1.65
1.65
1.65
1.65
3. Balance
1.96
6.87
11.60
15.68
4. Income Tax
0.00
0.64
1.78
3.04

ANNEXURE - IX
DEBT SERVICE COVERAGE RATIO (IN RS.)
PARTICULARS
1. Profit after Taxes
II
OPERATING YEARS
III
IV
3.61
7.88
11.47
14.29
12.20
10.38
8.83
7.52
8.33
7.35
6.15
4.95
Total
24.14
25.61
26.45
26.76
1.Interest of long
term finance
8.33
7.35
6.15
4.95
2 instalment on long
term finance
5.00
10.00
10.00
10.00
2. Depreciation
3. Interest on long
term finance
Total
13.33
17.35
16.15
14.95
Debt coverage ratio
1.81
1.48
1.64
1.79
Average D.S.C.R
2.14

ANNEXURE - X
BALANCE SHEET
LIABILITES
Share Capital
15.00
15.00
15.00
15.00
Reserve & Surplus
3.61
10.49
19.46
29.75
Unsecured Loans
0.00
0.00
0.00
0.00
Bank O/d / CC
15.00
15.00
15.00
15.00
Long term loan
65.00
55.00
45.00
35.00
98.61
95.49
94.46
94.75
82.00
12.20
82.00
22.58
82.00
31.41
82.00
38.93
TOTAL LIABILITES
ASSETS
1
Fixed Assets
Less - Depriciation
Net Block
69.80
59.42
50.59
43.07
Raw Material
Finished Goods
Work in Progress
Receivables
2.25
7.26
0.00
29.25
2.40
7.67
0.00
31.20
2.55
8.09
0.00
33.15
2.55
8.09
0.00
33.15
Cash & Bank
12.53
18.78
25.56
33.36
22.48
23.98
25.47
25.47
98.61
95.49
94.46
94.75
0.00
0.00
0.00
0.00
Current Ratio
1.37
1.54
1.71
1.91
Debt Equity Ratio
2.29
2.18
2.15
2.16
Current Assets
Current Liabilities
Payables
TOTAL ASSETS

ANNEXURE - XI
BREAK EVEN ANALYSIS AT MAXIMUM CAPACITY UTILISATION
(RS.)
A.
B.
SALES
386.75
Total Income
386.75
VARIABLE EXPENSES
(1) Raw Material
(2) Power & Fuel 75%
(3) Wages 50%
(4) Selling Expenses
(5) Working capital interest
(6) Other direct expenses 50%
297.20
18.68
7.94
7.74
1.95
2.55
TOTAL VARIABLE EXPENSES
336.06
C.
CONTRIBUTION
D.
FIXED AND SEMI-VARIABLE

COST:
50.69
1. Administrative Salaries
2. Power & Fuel 25%
3. Wages 50%
4.Office Overheads
5.L.T. Interest
6. Factory Rent
7. Other Direct Expenses 50%
8. Depreciation
TOTAL FIXED EXPENSES
E.
BREAK EVEN POINT

(Fixed Cost / Total Contribution) * 100
F.
BREAK EVEN POINT IN TERMS OF INSTALLED

CAPACITY ( Fixed Cost / Total Contribution ) * Capacity Utilise
G.
BREAK EVEN POINT IN TERMS OF SALES REVENUE
3.00
6.23
7.94
0.66
6.15
2.08
2.55
8.83
37.44
73.86

ASSUMTIONS FOR PREPRATION OF PROJECTED DATA
1) The interest on term loan is calculated @ 12% per annum & interest on Working Capital limit is ca
@ 13% per annum
2) For the purpuse of Income Tax calaulation it is assumed that the rate of tax applicable presentlly w
future also and also the promoted will invest and get maximum benefit of deductions under Chapt
3) The level of capacity utilisation will be 75% in first year, 80% in second year, 85% in third year, 90%
finally 100% in seventh & eighth year.
4) The Price of basic raw material etc if increased that the expected selling price also increased so th
5) Promoter's Contribution including Margin is taken as Rs. 15,00,000.00 /-.
RPORATION
AMOUNT
8,000,000.00
200,000.00
1,800,000.00
10,000,000.00
1,500,000.00
1,500,000.00
7,000,000.00
10,000,000.00
III
TOTAL
PROJ.
INVESTMENT
2.55
8.09
0.00
33.15
2.55
8.09
0.00
33.15
25.47
25.47
18.31
18.31
3.66
14.65
VI
VII
VIII
875000
875000
875000
875000
350
350
350
350
875000
875000
875000
875000
95%
95%
100%
100%
831250
831250
875000
875000
432.25
432.25
455.00
455.00
432.25
432.25
455.00
455.00
VI
VII
VIII
332.17
17.50
2.93
24.80
2.40
5.70
6.40
332.17
18.03
3.07
25.54
2.52
5.70
5.44
349.65
19.83
3.38
28.09
2.71
6.00
4.63
349.65
20.23
3.55
28.94
2.79
6.00
3.94
391.89
392.48
414.30
415.10
40.36
39.77
40.70
39.90
0.73
0.75
0.77
0.79
4.20
8.65
3.75
1.95
19.27
4.20
8.65
2.55
1.95
18.09
4.80
9.10
1.35
1.95
17.97
4.80
9.10
0.23
1.95
16.86
21.08
21.68
22.73
23.04
4.20
4.47
4.71
4.81
16.88
17.21
18.02
18.23
1.97
2.01
2.11
4.29
3.98
3.96
4.01
------
-----3.91
VI
26.78
VII
26.18
26.03
VIII
25.21
------
------
------
------
------
------
------
------
6.40
------
5.44
------
4.63
------
3.94
------
33.18
31.62
30.66
29.15
------
------
------
------
------
------
------
------
10.00
10.00
10.00
5.00
5.70
4.50
3.30
2.18
4.20
4.47
4.71
4.81
6.00
5.00
6.00
6.00
25.90
23.97
24.01
17.99
7.28
7.65
6.65
11.17
40.64
48.29
54.95
66.11
VI
VII
VIII
0.00
0.00
0.00
0.00
0.13
0.12
0.11
0.10
6.26
5.32
4.53
3.85
6.40
5.44
4.63
3.94
COST/ UNIT
OF RM
4
30.00
30.00
100.00
150.00
1300.00
75.00
TOTAL
COST
OF RM
RS . In
LACS
5
105.00
126.00
26.25
39.38
13.65
39.38
349.65
YEARLY
WAGES (RS.)
7.20
4.32
4.32
5.76
14.40
VI
VII
VIII
35.00
2.50
32.50
2.50
30.00
2.50
27.50
2.50
25.00
2.50
22.50
2.50
20.00
2.50
17.50
2.50
15.00
2.50
12.50
2.50
10.00
2.50
7.50
2.50
5.00
2.50
2.50
2.50
0.00
0.00
0.00
0.00
25.00
1.05
0.98
0.90
15.00
0.75
0.68
0.60
5.00
0.45
0.38
0.30
0.00
0.15
0.08
0.00
0.83
0.53
0.23
0.00
3.75
2.55
1.35
0.23
10.00
10.00
10.00
5.00
VI
VII
VIII
21.08
21.68
22.73
23.04
1.65
1.65
1.65
1.65
19.43
20.03
21.08
21.39
4.20
4.47
4.71
4.81
VI
VII
VIII
16.88
17.21
18.02
18.23
6.40
5.44
4.63
3.94
3.75
2.55
1.35
0.23
27.03
25.20
24.00
22.39
3.75
2.55
1.35
0.23
10.00
10.00
10.00
5.00
13.75
12.55
11.35
5.23
1.97
2.01
2.11
4.29
15.00
15.00
15.00
15.00
40.63
52.84
64.86
77.09
0.00
0.00
0.00
0.00
15.00
15.00
15.00
15.00
25.00
15.00
5.00
0.00
95.63
97.84
99.86
107.09
82.00
45.32
82.00
50.77
82.00
55.40
82.00
59.34
36.68
31.23
26.60
22.66
2.55
8.09
0.00
33.15
2.55
8.09
0.00
33.15
2.55
8.09
0.00
33.15
2.55
8.09
0.00
33.15
40.64
48.29
54.95
66.11
25.47
25.47
25.47
25.47
95.63
97.84
99.86
107.09
0.00
0.00
0.00
0.00
2.09
2.28
2.44
2.72
2.19
2.26
2.33
2.57
66.47
285.64
g Capital limit is calculated
plicable presentlly will prevail in

ctions under Chapter VIA i.e. 80C - 150000 & 80D - 15000
% in third year, 90% in fourth year, 95% in fifth & sixth year &
so increased so the price is taken as average price.

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M/S HIMANSH CORPORATION

M/S HIMANSH CORPORATION

NAME OF PROJECT :PROPRIETORSHIP:ADDRESS:DESCRIPTION OF PROJECT:

M/S HIMANSH CORPORATION

1) LAND & BUILDING

M/S HIMANSH CORPORATION

1. RAW MATERIALS etc.

M/S HIMANSH CORPORATION

2. Number of Working days

5. Estimated Occupancy %age

Average Sales Price

M/S HIMANSH CORPORATION

12. Less: Selling and

14. Income Tax

15.Net Profit After Tax

17.B.E.P. In Terms of Installed

M/S HIMANSH CORPORATION

2.Share Capital & Unsecured Loans

3.Long Term Finance

6.Total Funds Available

3. Repayment of Long Term

4. Interest on Long Term

6. Drawing during the year

M/S HIMANSH CORPORATION

3. Plant machinery &

M/S HIMANSH CORPORATION

QTY REQ. FOR

SEMI SKILLED WORKER

M/S HIMANSH CORPORATION

M/S HIMANSH CORPORATION

1. Profit Before taxes

2. Deductions under Chapter VIA

M/S HIMANSH CORPORATION

1. Profit after Taxes

Debt coverage ratio

M/S HIMANSH CORPORATION

Reserve & Surplus

Long term loan

Cash & Bank

Debt Equity Ratio

M/S HIMANSH CORPORATION

TOTAL VARIABLE EXPENSES

FIXED AND SEMI-VARIABLE

BREAK EVEN POINT

BREAK EVEN POINT IN TERMS OF INSTALLED

BREAK EVEN POINT IN TERMS OF SALES REVENUE

M/S HIMANSH CORPORATION

g Capital limit is calculated

plicable presentlly will prevail in

so increased so the price is taken as average price.

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