Financial Statement
This document was uploaded by user and they confirmed that they have the permission to share it. If you are author or own the copyright of this book, please report to us by using this DMCA report form. Report DMCA
Overview
Download & View Financial Statement as PDF for free.
More details
- Words: 2,820
- Pages: 18
Sarthi communication Pvt Ltd B-160/161, Industrial Estate, Gokul Road, Hubli
FINANCIAL PROJECT REPORT
VIII. FINANCIAL PROJECT REPORT
Page 22
PROJECT COST: Plant and Machinary Land and Building Furnitures & Fittings TOTAL :
AMOUNT 70,000,000 20,000,000 10,000,000 100,000,000
MEANS OF FINANCE : Directors Contricution Sumit Kumar Agrawal Anand Dalal Namratha.K.S. Bank TOTAL:
20,000,000 20,000,000 20,000,000 40,000,000 100,000,000
Page 23 INCOME STRUCTURE:
1st Year
2nd Year
3rd Year
Tumod Device Instrument Charges No of Devices Sold Rate per Device Total Amount on Sale of Tumod Device Sold
A
50,000 2,000 100,000,000
75,000 2,000 150,000,000
100,000 2,000 200,000,000
125,000 3,000 375,000,000
150,000 3,000 450,000,000
Set Up Charges per Device Total Set Up Charges Received
B
500 25,000,000
500 37,500,000
500 50,000,000
750 93,750,000
750 112,500,000
Subscription Charges Per Month Total Subscription Charges for the Year
C
200 120,000,000
250 225,000,000
300 360,000,000
500 750,000,000
500 900,000,000
Advertisement Income Expected Per Month Total Advertisement Income for the Year
D
15,000 180,000
50,000 600,000
100,000 1,200,000
150,000 1,800,000
200,000 2,400,000
245,180,000
413,100,000
611,200,000
1,220,550,000
1,464,900,000
TOTAL INCOME A+B+C+D
4th Year
5th Year
x PROFITABILITY STATEMENT: PROFIT AND LOSS ACCOUNT Opening Stock (Refer Annexure) Purchases (Refer Annexure) Transportation Charges (Refer Annexure) Sales (Refer Annexure) Closing Stock (Refer Annexure)
A B C D E
Gross Profit (D+E)-(A+B+C) Add: Setup Charges Received Add: Monthly Subscription Charges Received Add: Advertisement Income Received Total Gross Income
F
4th Year
Page 24 5th Year
1st Year
2nd Year
3rd Year
60,000,000 1,200,000 100,000,000 12,000,000
12,000,000 75,000,000 1,500,000 150,000,000 12,000,000
12,000,000 120,000,000 2,400,000 200,000,000 36,000,000
36,000,000 150,000,000 3,000,000 375,000,000 9,000,000
9,000,000 225,000,000 4,500,000 450,000,000 9,000,000
50,800,000 25,000,000 120,000,000 180,000
73,500,000 37,500,000 225,000,000 600,000
101,600,000 50,000,000 360,000,000 1,200,000
195,000,000 93,750,000 750,000,000 1,800,000
220,500,000 112,500,000 900,000,000 2,400,000
195,980,000
336,600,000
512,800,000
1,040,550,000
1,235,400,000
x
1st Year 5,000,000 11,316,000 2,500,000 1,500,000 708,000 3,600,000 1,236,000 10,000,000 60,000,000 240,000 2,745,004 400,000 1,440,000
2nd Year 7,500,000 12,936,000 2,500,000 1,500,000 990,000 3,600,000 516,000 50,000 150,000,000 360,000 2,745,004 2,700,000
3rd Year 10,000,000 23,208,000 2,500,000 1,650,000 1,675,000 3,600,000 906,000 50,000 210,000,000 480,000 2,745,004 4,320,000
4th Year 12,500,000 23,802,000 2,500,000 1,650,000 1,925,000 7,200,000 510,000 50,000 270,000,000 600,000 2,745,004 9,000,000
Page 25 5th Year 15,000,000 31,860,000 2,500,000 1,750,000 2,625,000 7,200,000 960,000 50,000 330,000,000 720,000 2,745,004 10,800,000
360,000 105,000 13,500,000 1,000,000 8,000 260,000 48,000
306,000 89,250 11,475,000 900,000 7,200 294,000 55,200
260,100 75,863 9,753,750 810,000 8,480 404,600 85,680
761,085 116,983 8,290,688 729,000 13,632 384,140 77,112
646,922 99,436 7,047,084 656,100 12,269 445,726 93,401
115,966,004
198,523,654
272,532,477
342,854,644
415,210,942
Profit Before Tax ( F - G )
80,013,996
138,076,346
240,267,524
697,695,356
820,189,058
Income tax at 35%
28,004,899
48,326,721
84,093,633
244,193,375
287,066,170
Profit after Tax
52,009,097
89,749,625
156,173,890
453,501,982
533,122,888
EXPENDITURES Modification Charges for Device Salary to Staff (Refer Annexure) Advertisement Expenses Printing Stationery Postage & Telephone Charges Remuneration to Directors Veichle Maintenance Licence Fees Licence Renewal Fees Internet & TV Channel Charges Gifts & Prizes & Honorarium Interest on Bank Loan Loan Processing Charges Paid Entertainment Tax 1.2% on Subscription Depreciation on Directors Cars Chief Officers & Installation Van Plant & Machinary & Land & Building Furniture & Fixtures Mobiles Handsets Bikes to Employees Cameras and Mikes
Total Expenses
G
x RESERVES & SURPLUS ACCOUNT SURPLUS ACCOUNT Opening Surplus Add : Current Year Profit Less : Reserves Closing Balance of Surplus Account
3rd Year
52,009,097 5,000,000 47,009,097
47,009,097 89,749,625 7,500,000 129,258,722
129,258,722 156,173,890 11,250,000 274,182,613
274,182,613 453,501,982 16,875,000 710,809,594
710,809,594 533,122,888 25,312,500 1,218,619,982
5,000,000 5,000,000
5,000,000 7,500,000
12,500,000 11,250,000
23,750,000 16,875,000
40,625,000 25,312,500
12,500,000
23,750,000
40,625,000
65,937,500
REPAYMENT SCHEDULE Loan of Rs. 40000000 at Rate of 13.5% P.a. Monthly EMI Yearly EMI Paid Yearly Principal Amount Paid Yearly Interest Amount Paid
895,417 10,745,004 8,000,000 2,745,004
895,417 10,745,004 8,000,000 2,745,004
895,417 10,745,004 8,000,000 2,745,004
895,417 10,745,004 8,000,000 2,745,004
895,417 10,745,004 8,000,000 2,745,004
Total Repayment Paid during the Year
10,745,004
10,745,004
10,745,004
10,745,004
10,745,004
5.10
8.61
14.79 24.17
42.46
49.87
52,009,097 2,745,004 10,745,004
89,749,625 2,745,004 10,745,004
156,173,890 2,745,004 10,745,004
453,501,982 2,745,004 10,745,004
533,122,888 2,745,004 10,745,004
D.S.C.R Average DSCR
Net income + interest paid for the year / Total Repayment of Loan Net Income Interest Paid for the Year Total Repayment of Loan Paid
4th Year
Page 26 5th Year
2nd Year
RESERVES ACCOUNT Opening Reserves Add : Current Year Reserves Less: Transferred to Working Capital Closing Balance of Surplus Account
1st Year
x
IX. CASH FLOW STATEMENT CASH FLOW STATEMENT Opening Cash Cash Inflow Directors Investments Loan from Bank Sale of Directors Old Cars Gross Income (Refer P & L A/c.) Total Inflow
Page 27 1st Year
2nd Year 53,030,097
3rd Year 147,166,372
4th Year 304,918,735
5th Year 756,643,356
60,000,000 40,000,000 195,980,000 295,980,000
336,600,000 389,630,097
512,800,000 659,966,372
1,040,550,000 1,345,468,735
1,235,400,000 1,992,043,356
90,000,000 10,000,000 2,400,000 700,000 80,000 2,600,000 480,000 8,000,000 28,004,899 115,966,004
20,000 600,000 120,000 8,000,000 48,326,721 198,523,654
60,000 1,400,000 360,000 8,000,000 84,093,633 272,532,477
3,600,000 350,000 200,000 8,000,000 244,193,375 342,854,644
40,000 1,000,000 240,000 8,000,000 287,066,170 415,210,942
B
258,230,903
255,590,375
366,446,110
599,198,018
711,557,112
C
37,749,097
134,039,722
293,520,263
746,270,717
1,280,486,244
360,000 105,000 13,500,000 1,000,000 8,000 260,000 48,000
306,000 89,250 11,475,000 900,000 7,200 294,000 55,200
260,100 75,863 9,753,750 810,000 8,480 404,600 85,680
761,085 116,983 8,290,688 729,000 13,632 384,140 77,112
646,922 99,436 7,047,084 656,100 12,269 445,726 93,401
15,281,000
13,126,650
11,398,473
10,372,640
9,000,938
53,030,097
147,166,372
304,918,735
756,643,356
1,289,487,182
-
A
Application of Funds on Purchase of Land & Buildings Plant & M/c Furnitures & Fixtures Directors Cars Office Executive & Installation Cars Mobile Handsets to Reporters Bikes to Employees Cameras and Mike Sets to Reporters Loan Principle Amount Paid for the year Income Tax AT 35% Paid for the Year Indirect Expenses (Refer P & L A/c. )
Gross Cash in Hand ( A - B ) ADD BACK: Depreciation on Fixed Assets Directors Cars Chief Officers & Installation Van Plant & Machinary & Land & Building Furniture & Fixtures Mobiles Handsets Bikes to Employees Cameras and Mikes Total Depreciation Net Cash inHand at the End of the Year ( C + D )
D
x
X. BALANCE SHEET
Page 28
BALANCE SHEET Liabilities Directors Capital Accounts Bank Loan Reserves & Surplus Profit & Loss A/c.
1st Year
TOTAL : Assets Land & Building & Plant & Machinary Directors Cars Office Executive & Installation Cars Furnitures & Fixtures Mobile Handsets to Reporters Bikes to Employees Cameras and Mike Sets to Reporters Cash inHand
TOTAL : Difference
2nd Year
3rd Year
60,000,000 32,000,000 5,000,000 47,009,097
60,000,000 24,000,000 12,500,000 129,258,722
60,000,000 16,000,000 23,750,000 274,182,613
60,000,000 8,000,000 40,625,000 710,809,594
60,000,000 65,937,500 1,218,619,982
144,009,097
225,758,722
373,932,613
819,434,594
1,344,557,482
76,500,000 2,040,000 595,000 9,000,000 72,000 2,340,000 432,000 53,030,097
65,025,000 1,734,000 505,750 8,100,000 84,800 2,646,000 496,800 147,166,372
55,271,250 1,473,900 429,888 7,290,000 136,320 3,641,400 771,120 304,918,735
46,980,563 4,312,815 662,904 6,561,000 122,688 3,457,260 694,008 756,643,356
39,933,478 3,665,893 563,469 5,904,900 150,419 4,011,534 840,607 1,289,487,182
144,009,097
225,758,722
373,932,613
819,434,594
1,344,557,482
-
-
4th Year
-
5th Year
-
-
x Annexures for Profitabity Statement OPENING STOCK DETAILS Opening Stock No. of Devices Rate per Device Total Amount of Opening Stock PURCHASE DETAILS No. of Devices purchased Rate per Device Total Amount of Purchae during the Year
1st Year A
B
TRANSPORTATION CHARGES No. of Devices purchased Transportation per 10000 Devices Total Transportation Charges
SALES DETAILS No. of Devices Sold Rate per Devices Sales Amount CLOSING STOCK DETAILS No of Devices at the End of the Year (A + B - C ) Rate per Devices Closing Stock Value (At Cost price ) Bank Loan Account Opening Loan Amount Add: Loan Processing Charges Less: Loan Processing Charges paid Add: Interest for the Year Less : Principal Amount Paid Less:Interest paid for the Year Closing Balance
C
2nd Year
3rd Year
4th Year
Page 29 5th Year
1,000 -
10,000 1,200 12,000,000
10,000 1,200 12,000,000
30,000 1,200 36,000,000
5,000 1,800 9,000,000
60,000 1,000 60,000,000
75,000 1,000 75,000,000
120,000 1,000 120,000,000
100,000 1,500 150,000,000
150,000 1,500 225,000,000
60,000 200,000 1,200,000
75,000 200,000 1,500,000
120,000 200,000 2,400,000
100,000 300,000 3,000,000
150,000 300,000 4,500,000
50,000 2,000 100,000,000
75,000 2,000 150,000,000
100,000 2,000 200,000,000
125,000 3,000 375,000,000
150,000 3,000 450,000,000
10,000
10,000
30,000
5,000
5,000
1,200 12,000,000
1,200 12,000,000
1,200 36,000,000
1,800 9,000,000
1,800 9,000,000
40,000,000 400,000 400,000 2,745,004 8,000,000 2,745,004 32,000,000
32,000,000
24,000,000
16,000,000
8,000,000
2,745,004 8,000,000 2,745,004 24,000,000
2,745,004 8,000,000 2,745,004 16,000,000
2,745,004 8,000,000 2,745,004 8,000,000
2,745,004 8,000,000 2,745,004 -
x
XI. SALARY ANNEXURE SALARY ANNEXURE Chief Administrative Officer Salary per Month Total Salary paid during the Year Chief Accountant Salary per Month Total Salary paid during the Year Account Assistants Salary per Month Total Salary paid during the Year Chief Human Resources Officer Salary per Month Total Salary paid during the Year Assistant to Human Resources Officer Salary per Month Total Salary paid during the Year Chief Marketing Officer Salary per Month Total Salary paid during the Year Assistants to Marketing Officer Salary per Month Total Salary paid during the Year Installation Assistants(Technician) Salary per Month Total Salary paid during the Year Production Manager Salary per Month Total Salary paid during the Year
1st Year
2nd Year
3rd Year
4th Year
Page 30 5th Year
A
1 25,000 300,000
1 25,000 300,000
1 35,000 420,000
1 35,000 420,000
1 45,000 540,000
B
1 10,000 120,000
1 10,000 120,000
1 15,000 180,000
1 15,000 180,000
1 20,000 240,000
C
2 3,500 84,000
2 3,500 84,000
2 5,000 120,000
3 5,000 180,000
3 6,000 216,000
D
1 5,000 60,000
1 5,000 60,000
1 6,000 72,000
1 6,000 72,000
1 7,500 90,000
E
2 3,000 72,000
2 3,000 72,000
2 4,000 96,000
3 4,000 144,000
3 5,000 180,000
F
1 10,000 120,000
1 10,000 120,000
1 12,000 144,000
2 12,000 288,000
2 15,000 360,000
G
5 4,000 240,000
5 4,000 240,000
10 5,000 600,000
10 5,000 600,000
10 6,500 780,000
H
15 3,500 630,000
15 3,500 630,000
25 5,000 1,500,000
25 5,000 1,500,000
25 5,000 1,500,000
I
1 10,000 120,000
1 10,000 120,000
1 12,000 144,000
1 12,000 144,000
1 15,000 180,000
Production Assistants Salary per Month Total Salary paid during the Year x
Store Keeper Salary per Month Total Salary paid during the Year Driwers Salary per Month Total Salary paid during the Year Cleaners, Sweepers and Officer Boys Salary per Month Total Salary paid during the Year Chief Security Incharge Salary per Month Total Salary paid during the Year Security Guards Salary per Month Total Salary paid during the Year Collection Boys Salary per Month Total Salary paid during the Year Call Operators Salary per Month Total Salary paid during the Year Computer Operators Salary per Month Total Salary paid during the Year Camera Mens & Reporters Salary per Month Total Salary paid during the Year TOTAL SALARY PAID FOR THE YEAR (A+B+C+D+E+F+G+H+I+J+K+L+M+N+ O+P+Q+R+S)
J
15 4,000 720,000
15 4,000 720,000
30 5,000 1,800,000
30 5,000 1,800,000
30 5,000 1,800,000
K
1 3,500 42,000
1 3,500 42,000
1 4,500 54,000
1 4,500 54,000
1 5,000 60,000
L
5 3,000 180,000
5 3,000 180,000
5 4,000 240,000
6 4,000 288,000
6 5,000 360,000
M
10 2,000 240,000
10 2,000 240,000
10 2,500 300,000
10 2,500 300,000
10 3,000 360,000
N
3 4,000 144,000
3 4,000 144,000
3 5,000 180,000
3 5,000 180,000
3 6,500 234,000
O
12 3,000 432,000
12 3,000 432,000
12 4,000 576,000
12 4,000 576,000
12 5,000 720,000
P
25 3,000 900,000
30 3,000 1,080,000
35 3,500 1,470,000
40 3,500 1,680,000
45 4,000 2,160,000
Q
4 3,000 144,000
4 3,000 144,000
6 3,500 252,000
8 3,500 336,000
10 4,000 480,000
R
24 3,500 1,008,000
24 3,500 1,008,000
30 4,500 1,620,000
30 4,500 1,620,000
40 5,000 2,400,000
80 6,000 5,760,000 11,316,000
100 6,000 7,200,000 12,936,000
160 7,000 13,440,000 23,208,000
160 7,000 13,440,000 23,802,000
200 8,000 19,200,000 31,860,000
S
x
XII. FIXED ASSETS ANNEXURE FIXED ASSETS ANNEXURE Veichles Directors Executive Cars Opening Addition / Purchases during the Year Deletion / Sold during the Year ) Depreciation at 15% Closing WDV at the End of the Year Cars for Office and Installation Van Opening Addition / Purchases during the Year Deletion / Sold during the Year ) Depreciation at 15% Closing WDV at the End of the Year Plant and Machinary & Land & Building Opening Addition / Purchases during the Year Deletion / Sold during the Year ) Depreciation at 15% Closing WDV at the End of the Year Furnitures & Fixtures Opening Addition / Purchases during the Year Deletion / Sold during the Year ) Depreciation at 10% Closing WDV at the End of the Year
1st Year
2nd Year
3rd Year
4th Year
Page 32 5th Year
2,400,000 360,000 2,040,000
2,040,000
1,734,000
1,473,900 3,600,000
4,312,815
306,000 1,734,000
260,100 1,473,900
761,085 4,312,815
646,922 3,665,893
700,000
595,000
505,750
429,888 350,000
662,904
105,000 595,000
89,250 505,750
75,863 429,888
116,983 662,904
99,436 563,469
90,000,000
76,500,000
65,025,000
55,271,250
46,980,563
13,500,000 76,500,000
11,475,000 65,025,000
9,753,750 55,271,250
8,290,688 46,980,563
7,047,084 39,933,478
10,000,000
9,000,000
8,100,000
7,290,000
6,561,000
1,000,000 9,000,000
900,000 8,100,000
810,000 7,290,000
729,000 6,561,000
656,100 5,904,900
Mobile Hand Sets to Reporters Opening Addition / Purchases during the Year Deletion / Sold during the Year ) Depreciation at 10% Closing WDV at the End of the Year Bikes to Employees Bikes purchased during the Year Opening Addition / Purchases during the Year Deletion / Sold during the Year ) Depreciation at 10% Closing WDV at the End of the Year Mikes and Camera Sets Mikes & Cameras purchased during the Year Opening Addition / Purchases during the Year Deletion / Sold during the Year ) Depreciation at 10% Closing WDV at the End of the Year
80,000
72,000 20,000
84,800 60,000
136,320 -
122,688 40,000
8,000 72,000
7,200 84,800
8,480 136,320
13,632 122,688
12,269 150,419
65 2,600,000
15 2,340,000 600,000
35 2,646,000 1,400,000
5 3,641,400 200,000
25 3,457,260 1,000,000
260,000 2,340,000
294,000 2,646,000
404,600 3,641,400
384,140 3,457,260
445,726 4,011,534
40 480,000
10 432,000 120,000
30 496,800 360,000
771,120 -
20 694,008 240,000
48,000 432,000
55,200 496,800
85,680 771,120
77,112 694,008
93,401 840,607
EXTRA CALCULATIONS Postage and telephone charges Call operators
4 1,000 48,000 480,000
4 1,250 60,000 750,000
6 1,450 104,400 1,392,000
8 1,650 158,400 1,584,000
10 1,850 222,000 2,220,000
528,000 60,000 120,000 708,000 708,000
810,000 60,000 120,000 990,000 990,000
1,496,400 60,000 120,000 1,676,400 1,675,000
1,742,400 60,000 120,000 1,922,400 1,925,000
2,442,000 60,000 120,000 2,622,000 2,625,000
65 1,200 936,000 5 5,000 300,000
15 1,200 216,000 5 5,000 300,000
35 1,300 546,000 5 6,000 360,000
5 1,300 78,000 6 6,000 432,000
25 1,400 420,000 6 7,500 540,000
1,236,000
516,000
906,000
510,000
960,000
450,000 442,500 435,000 427,500 420,000 412,500 405,000 397,500 390,000 382,500 375,000 367,500 360,000
666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667
40,000,000 39,333,333 38,666,667 38,000,000 37,333,334 36,666,667 36,000,000 35,333,334 34,666,667 34,000,001 33,333,334 32,666,667 32,000,001 31,333,334
yearly telephone charges reporters & camerman mobiles
Veichle maintenance charges bikes Petrol & Maintenance perMonth Gross Directors Veichles & Delivery Vans Petrol & Maintenance perMonth Gross Gross + gross
Months 1st 2nd 3rd 4th 5th 6th 7th 8th 9th 10th 11th 12th 13th
14th 15th 16th 17th 18th 19th 20th 21st 22nd 23rd 24th 25th 26th 27th 28th 29th 30th 31st 32nd 33rd 34th 35th 36th 37th 38th 39th 40th 41st 42nd 43rd 44th 45th 46th 47th 48th 49th 50th 51st 52nd 53rd 54th 55th 56th 57th 58th 59th 60th
352,500 345,000 337,500 330,000 322,500 315,000 307,500 300,000 292,500 285,000 277,500 270,000 262,500 255,000 247,500 240,000 232,500 225,000 217,500 210,000 202,500 195,000 187,500 180,000 172,500 165,000 157,500 150,000 142,500 135,000 127,500 120,000 112,500 105,000 97,500 90,000 82,500 75,000 67,500 60,000 52,500 45,000 37,500 30,000 22,500 15,000 7,500
666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667
30,666,668 30,000,001 29,333,334 28,666,668 28,000,001 27,333,335 26,666,668 26,000,001 25,333,335 24,666,668 24,000,002 23,333,335 22,666,668 22,000,002 21,333,335 20,666,669 20,000,002 19,333,335 18,666,669 18,000,002 17,333,336 16,666,669 16,000,002 15,333,336 14,666,669 14,000,003 13,333,336 12,666,669 12,000,003 11,333,336 10,666,670 10,000,003 9,333,336 8,666,670 8,000,003 7,333,337 6,666,670 6,000,003 5,333,337 4,666,670 4,000,004 3,333,337 2,666,670 2,000,004 1,333,337 666,671 4
13,725,001
39,999,996
53,724,997 895,417
100,000 1,667
Monthly EMI Yearly EMI Principle Interest
895,417 10,745,004 8,000,000 2,745,004
895,417 10,745,004 8,000,000 2,745,004
895,417 10,745,004 8,000,000 2,745,004
895,417 10,745,004 8,000,000 2,745,004
895,417 10,745,004 8,000,000 2,745,004
Opening Add Interest Less Interest Paid Less Principle Amount Paid Closing Balance
40,000,000 2,745,004 2,745,004 8,000,000 32,000,000
32,000,000 2,745,004 2,745,004 8,000,000 24,000,000
24,000,000 2,745,004 2,745,004 8,000,000 16,000,000
16,000,000 2,745,004 2,745,004 8,000,000 8,000,000
8,000,000 2,745,004 2,745,004 8,000,000 -
Break Even Analysis
Page 33
A break-even analysis predicts the sales volume, at a given price, required to recover total costs. In other words, it’s the sales level that is the dividing line between operating at a loss and operating at a profit. Expressed as a formula, break-even is: Break Even point = fixed cost/ contribution Fixed cost = 9,97,42,004 Contribution = Sales - Varible Cost Sales = 10,00,00,000 Variable Cost = 1,11,84,000 Contribution = 8816000 Break Even Point = Fixed cost/contribution = 11.31 Break Even point of Volume = Fixed Cost * 100 / Installed Capacity Installed Capacity = 50,000 units Break Even Point of Volume = 99742004 * 100 / 50000 = 199484 units
FINANCIAL PROJECT REPORT
VIII. FINANCIAL PROJECT REPORT
Page 22
PROJECT COST: Plant and Machinary Land and Building Furnitures & Fittings TOTAL :
AMOUNT 70,000,000 20,000,000 10,000,000 100,000,000
MEANS OF FINANCE : Directors Contricution Sumit Kumar Agrawal Anand Dalal Namratha.K.S. Bank TOTAL:
20,000,000 20,000,000 20,000,000 40,000,000 100,000,000
Page 23 INCOME STRUCTURE:
1st Year
2nd Year
3rd Year
Tumod Device Instrument Charges No of Devices Sold Rate per Device Total Amount on Sale of Tumod Device Sold
A
50,000 2,000 100,000,000
75,000 2,000 150,000,000
100,000 2,000 200,000,000
125,000 3,000 375,000,000
150,000 3,000 450,000,000
Set Up Charges per Device Total Set Up Charges Received
B
500 25,000,000
500 37,500,000
500 50,000,000
750 93,750,000
750 112,500,000
Subscription Charges Per Month Total Subscription Charges for the Year
C
200 120,000,000
250 225,000,000
300 360,000,000
500 750,000,000
500 900,000,000
Advertisement Income Expected Per Month Total Advertisement Income for the Year
D
15,000 180,000
50,000 600,000
100,000 1,200,000
150,000 1,800,000
200,000 2,400,000
245,180,000
413,100,000
611,200,000
1,220,550,000
1,464,900,000
TOTAL INCOME A+B+C+D
4th Year
5th Year
x PROFITABILITY STATEMENT: PROFIT AND LOSS ACCOUNT Opening Stock (Refer Annexure) Purchases (Refer Annexure) Transportation Charges (Refer Annexure) Sales (Refer Annexure) Closing Stock (Refer Annexure)
A B C D E
Gross Profit (D+E)-(A+B+C) Add: Setup Charges Received Add: Monthly Subscription Charges Received Add: Advertisement Income Received Total Gross Income
F
4th Year
Page 24 5th Year
1st Year
2nd Year
3rd Year
60,000,000 1,200,000 100,000,000 12,000,000
12,000,000 75,000,000 1,500,000 150,000,000 12,000,000
12,000,000 120,000,000 2,400,000 200,000,000 36,000,000
36,000,000 150,000,000 3,000,000 375,000,000 9,000,000
9,000,000 225,000,000 4,500,000 450,000,000 9,000,000
50,800,000 25,000,000 120,000,000 180,000
73,500,000 37,500,000 225,000,000 600,000
101,600,000 50,000,000 360,000,000 1,200,000
195,000,000 93,750,000 750,000,000 1,800,000
220,500,000 112,500,000 900,000,000 2,400,000
195,980,000
336,600,000
512,800,000
1,040,550,000
1,235,400,000
x
1st Year 5,000,000 11,316,000 2,500,000 1,500,000 708,000 3,600,000 1,236,000 10,000,000 60,000,000 240,000 2,745,004 400,000 1,440,000
2nd Year 7,500,000 12,936,000 2,500,000 1,500,000 990,000 3,600,000 516,000 50,000 150,000,000 360,000 2,745,004 2,700,000
3rd Year 10,000,000 23,208,000 2,500,000 1,650,000 1,675,000 3,600,000 906,000 50,000 210,000,000 480,000 2,745,004 4,320,000
4th Year 12,500,000 23,802,000 2,500,000 1,650,000 1,925,000 7,200,000 510,000 50,000 270,000,000 600,000 2,745,004 9,000,000
Page 25 5th Year 15,000,000 31,860,000 2,500,000 1,750,000 2,625,000 7,200,000 960,000 50,000 330,000,000 720,000 2,745,004 10,800,000
360,000 105,000 13,500,000 1,000,000 8,000 260,000 48,000
306,000 89,250 11,475,000 900,000 7,200 294,000 55,200
260,100 75,863 9,753,750 810,000 8,480 404,600 85,680
761,085 116,983 8,290,688 729,000 13,632 384,140 77,112
646,922 99,436 7,047,084 656,100 12,269 445,726 93,401
115,966,004
198,523,654
272,532,477
342,854,644
415,210,942
Profit Before Tax ( F - G )
80,013,996
138,076,346
240,267,524
697,695,356
820,189,058
Income tax at 35%
28,004,899
48,326,721
84,093,633
244,193,375
287,066,170
Profit after Tax
52,009,097
89,749,625
156,173,890
453,501,982
533,122,888
EXPENDITURES Modification Charges for Device Salary to Staff (Refer Annexure) Advertisement Expenses Printing Stationery Postage & Telephone Charges Remuneration to Directors Veichle Maintenance Licence Fees Licence Renewal Fees Internet & TV Channel Charges Gifts & Prizes & Honorarium Interest on Bank Loan Loan Processing Charges Paid Entertainment Tax 1.2% on Subscription Depreciation on Directors Cars Chief Officers & Installation Van Plant & Machinary & Land & Building Furniture & Fixtures Mobiles Handsets Bikes to Employees Cameras and Mikes
Total Expenses
G
x RESERVES & SURPLUS ACCOUNT SURPLUS ACCOUNT Opening Surplus Add : Current Year Profit Less : Reserves Closing Balance of Surplus Account
3rd Year
52,009,097 5,000,000 47,009,097
47,009,097 89,749,625 7,500,000 129,258,722
129,258,722 156,173,890 11,250,000 274,182,613
274,182,613 453,501,982 16,875,000 710,809,594
710,809,594 533,122,888 25,312,500 1,218,619,982
5,000,000 5,000,000
5,000,000 7,500,000
12,500,000 11,250,000
23,750,000 16,875,000
40,625,000 25,312,500
12,500,000
23,750,000
40,625,000
65,937,500
REPAYMENT SCHEDULE Loan of Rs. 40000000 at Rate of 13.5% P.a. Monthly EMI Yearly EMI Paid Yearly Principal Amount Paid Yearly Interest Amount Paid
895,417 10,745,004 8,000,000 2,745,004
895,417 10,745,004 8,000,000 2,745,004
895,417 10,745,004 8,000,000 2,745,004
895,417 10,745,004 8,000,000 2,745,004
895,417 10,745,004 8,000,000 2,745,004
Total Repayment Paid during the Year
10,745,004
10,745,004
10,745,004
10,745,004
10,745,004
5.10
8.61
14.79 24.17
42.46
49.87
52,009,097 2,745,004 10,745,004
89,749,625 2,745,004 10,745,004
156,173,890 2,745,004 10,745,004
453,501,982 2,745,004 10,745,004
533,122,888 2,745,004 10,745,004
D.S.C.R Average DSCR
Net income + interest paid for the year / Total Repayment of Loan Net Income Interest Paid for the Year Total Repayment of Loan Paid
4th Year
Page 26 5th Year
2nd Year
RESERVES ACCOUNT Opening Reserves Add : Current Year Reserves Less: Transferred to Working Capital Closing Balance of Surplus Account
1st Year
x
IX. CASH FLOW STATEMENT CASH FLOW STATEMENT Opening Cash Cash Inflow Directors Investments Loan from Bank Sale of Directors Old Cars Gross Income (Refer P & L A/c.) Total Inflow
Page 27 1st Year
2nd Year 53,030,097
3rd Year 147,166,372
4th Year 304,918,735
5th Year 756,643,356
60,000,000 40,000,000 195,980,000 295,980,000
336,600,000 389,630,097
512,800,000 659,966,372
1,040,550,000 1,345,468,735
1,235,400,000 1,992,043,356
90,000,000 10,000,000 2,400,000 700,000 80,000 2,600,000 480,000 8,000,000 28,004,899 115,966,004
20,000 600,000 120,000 8,000,000 48,326,721 198,523,654
60,000 1,400,000 360,000 8,000,000 84,093,633 272,532,477
3,600,000 350,000 200,000 8,000,000 244,193,375 342,854,644
40,000 1,000,000 240,000 8,000,000 287,066,170 415,210,942
B
258,230,903
255,590,375
366,446,110
599,198,018
711,557,112
C
37,749,097
134,039,722
293,520,263
746,270,717
1,280,486,244
360,000 105,000 13,500,000 1,000,000 8,000 260,000 48,000
306,000 89,250 11,475,000 900,000 7,200 294,000 55,200
260,100 75,863 9,753,750 810,000 8,480 404,600 85,680
761,085 116,983 8,290,688 729,000 13,632 384,140 77,112
646,922 99,436 7,047,084 656,100 12,269 445,726 93,401
15,281,000
13,126,650
11,398,473
10,372,640
9,000,938
53,030,097
147,166,372
304,918,735
756,643,356
1,289,487,182
-
A
Application of Funds on Purchase of Land & Buildings Plant & M/c Furnitures & Fixtures Directors Cars Office Executive & Installation Cars Mobile Handsets to Reporters Bikes to Employees Cameras and Mike Sets to Reporters Loan Principle Amount Paid for the year Income Tax AT 35% Paid for the Year Indirect Expenses (Refer P & L A/c. )
Gross Cash in Hand ( A - B ) ADD BACK: Depreciation on Fixed Assets Directors Cars Chief Officers & Installation Van Plant & Machinary & Land & Building Furniture & Fixtures Mobiles Handsets Bikes to Employees Cameras and Mikes Total Depreciation Net Cash inHand at the End of the Year ( C + D )
D
x
X. BALANCE SHEET
Page 28
BALANCE SHEET Liabilities Directors Capital Accounts Bank Loan Reserves & Surplus Profit & Loss A/c.
1st Year
TOTAL : Assets Land & Building & Plant & Machinary Directors Cars Office Executive & Installation Cars Furnitures & Fixtures Mobile Handsets to Reporters Bikes to Employees Cameras and Mike Sets to Reporters Cash inHand
TOTAL : Difference
2nd Year
3rd Year
60,000,000 32,000,000 5,000,000 47,009,097
60,000,000 24,000,000 12,500,000 129,258,722
60,000,000 16,000,000 23,750,000 274,182,613
60,000,000 8,000,000 40,625,000 710,809,594
60,000,000 65,937,500 1,218,619,982
144,009,097
225,758,722
373,932,613
819,434,594
1,344,557,482
76,500,000 2,040,000 595,000 9,000,000 72,000 2,340,000 432,000 53,030,097
65,025,000 1,734,000 505,750 8,100,000 84,800 2,646,000 496,800 147,166,372
55,271,250 1,473,900 429,888 7,290,000 136,320 3,641,400 771,120 304,918,735
46,980,563 4,312,815 662,904 6,561,000 122,688 3,457,260 694,008 756,643,356
39,933,478 3,665,893 563,469 5,904,900 150,419 4,011,534 840,607 1,289,487,182
144,009,097
225,758,722
373,932,613
819,434,594
1,344,557,482
-
-
4th Year
-
5th Year
-
-
x Annexures for Profitabity Statement OPENING STOCK DETAILS Opening Stock No. of Devices Rate per Device Total Amount of Opening Stock PURCHASE DETAILS No. of Devices purchased Rate per Device Total Amount of Purchae during the Year
1st Year A
B
TRANSPORTATION CHARGES No. of Devices purchased Transportation per 10000 Devices Total Transportation Charges
SALES DETAILS No. of Devices Sold Rate per Devices Sales Amount CLOSING STOCK DETAILS No of Devices at the End of the Year (A + B - C ) Rate per Devices Closing Stock Value (At Cost price ) Bank Loan Account Opening Loan Amount Add: Loan Processing Charges Less: Loan Processing Charges paid Add: Interest for the Year Less : Principal Amount Paid Less:Interest paid for the Year Closing Balance
C
2nd Year
3rd Year
4th Year
Page 29 5th Year
1,000 -
10,000 1,200 12,000,000
10,000 1,200 12,000,000
30,000 1,200 36,000,000
5,000 1,800 9,000,000
60,000 1,000 60,000,000
75,000 1,000 75,000,000
120,000 1,000 120,000,000
100,000 1,500 150,000,000
150,000 1,500 225,000,000
60,000 200,000 1,200,000
75,000 200,000 1,500,000
120,000 200,000 2,400,000
100,000 300,000 3,000,000
150,000 300,000 4,500,000
50,000 2,000 100,000,000
75,000 2,000 150,000,000
100,000 2,000 200,000,000
125,000 3,000 375,000,000
150,000 3,000 450,000,000
10,000
10,000
30,000
5,000
5,000
1,200 12,000,000
1,200 12,000,000
1,200 36,000,000
1,800 9,000,000
1,800 9,000,000
40,000,000 400,000 400,000 2,745,004 8,000,000 2,745,004 32,000,000
32,000,000
24,000,000
16,000,000
8,000,000
2,745,004 8,000,000 2,745,004 24,000,000
2,745,004 8,000,000 2,745,004 16,000,000
2,745,004 8,000,000 2,745,004 8,000,000
2,745,004 8,000,000 2,745,004 -
x
XI. SALARY ANNEXURE SALARY ANNEXURE Chief Administrative Officer Salary per Month Total Salary paid during the Year Chief Accountant Salary per Month Total Salary paid during the Year Account Assistants Salary per Month Total Salary paid during the Year Chief Human Resources Officer Salary per Month Total Salary paid during the Year Assistant to Human Resources Officer Salary per Month Total Salary paid during the Year Chief Marketing Officer Salary per Month Total Salary paid during the Year Assistants to Marketing Officer Salary per Month Total Salary paid during the Year Installation Assistants(Technician) Salary per Month Total Salary paid during the Year Production Manager Salary per Month Total Salary paid during the Year
1st Year
2nd Year
3rd Year
4th Year
Page 30 5th Year
A
1 25,000 300,000
1 25,000 300,000
1 35,000 420,000
1 35,000 420,000
1 45,000 540,000
B
1 10,000 120,000
1 10,000 120,000
1 15,000 180,000
1 15,000 180,000
1 20,000 240,000
C
2 3,500 84,000
2 3,500 84,000
2 5,000 120,000
3 5,000 180,000
3 6,000 216,000
D
1 5,000 60,000
1 5,000 60,000
1 6,000 72,000
1 6,000 72,000
1 7,500 90,000
E
2 3,000 72,000
2 3,000 72,000
2 4,000 96,000
3 4,000 144,000
3 5,000 180,000
F
1 10,000 120,000
1 10,000 120,000
1 12,000 144,000
2 12,000 288,000
2 15,000 360,000
G
5 4,000 240,000
5 4,000 240,000
10 5,000 600,000
10 5,000 600,000
10 6,500 780,000
H
15 3,500 630,000
15 3,500 630,000
25 5,000 1,500,000
25 5,000 1,500,000
25 5,000 1,500,000
I
1 10,000 120,000
1 10,000 120,000
1 12,000 144,000
1 12,000 144,000
1 15,000 180,000
Production Assistants Salary per Month Total Salary paid during the Year x
Store Keeper Salary per Month Total Salary paid during the Year Driwers Salary per Month Total Salary paid during the Year Cleaners, Sweepers and Officer Boys Salary per Month Total Salary paid during the Year Chief Security Incharge Salary per Month Total Salary paid during the Year Security Guards Salary per Month Total Salary paid during the Year Collection Boys Salary per Month Total Salary paid during the Year Call Operators Salary per Month Total Salary paid during the Year Computer Operators Salary per Month Total Salary paid during the Year Camera Mens & Reporters Salary per Month Total Salary paid during the Year TOTAL SALARY PAID FOR THE YEAR (A+B+C+D+E+F+G+H+I+J+K+L+M+N+ O+P+Q+R+S)
J
15 4,000 720,000
15 4,000 720,000
30 5,000 1,800,000
30 5,000 1,800,000
30 5,000 1,800,000
K
1 3,500 42,000
1 3,500 42,000
1 4,500 54,000
1 4,500 54,000
1 5,000 60,000
L
5 3,000 180,000
5 3,000 180,000
5 4,000 240,000
6 4,000 288,000
6 5,000 360,000
M
10 2,000 240,000
10 2,000 240,000
10 2,500 300,000
10 2,500 300,000
10 3,000 360,000
N
3 4,000 144,000
3 4,000 144,000
3 5,000 180,000
3 5,000 180,000
3 6,500 234,000
O
12 3,000 432,000
12 3,000 432,000
12 4,000 576,000
12 4,000 576,000
12 5,000 720,000
P
25 3,000 900,000
30 3,000 1,080,000
35 3,500 1,470,000
40 3,500 1,680,000
45 4,000 2,160,000
Q
4 3,000 144,000
4 3,000 144,000
6 3,500 252,000
8 3,500 336,000
10 4,000 480,000
R
24 3,500 1,008,000
24 3,500 1,008,000
30 4,500 1,620,000
30 4,500 1,620,000
40 5,000 2,400,000
80 6,000 5,760,000 11,316,000
100 6,000 7,200,000 12,936,000
160 7,000 13,440,000 23,208,000
160 7,000 13,440,000 23,802,000
200 8,000 19,200,000 31,860,000
S
x
XII. FIXED ASSETS ANNEXURE FIXED ASSETS ANNEXURE Veichles Directors Executive Cars Opening Addition / Purchases during the Year Deletion / Sold during the Year ) Depreciation at 15% Closing WDV at the End of the Year Cars for Office and Installation Van Opening Addition / Purchases during the Year Deletion / Sold during the Year ) Depreciation at 15% Closing WDV at the End of the Year Plant and Machinary & Land & Building Opening Addition / Purchases during the Year Deletion / Sold during the Year ) Depreciation at 15% Closing WDV at the End of the Year Furnitures & Fixtures Opening Addition / Purchases during the Year Deletion / Sold during the Year ) Depreciation at 10% Closing WDV at the End of the Year
1st Year
2nd Year
3rd Year
4th Year
Page 32 5th Year
2,400,000 360,000 2,040,000
2,040,000
1,734,000
1,473,900 3,600,000
4,312,815
306,000 1,734,000
260,100 1,473,900
761,085 4,312,815
646,922 3,665,893
700,000
595,000
505,750
429,888 350,000
662,904
105,000 595,000
89,250 505,750
75,863 429,888
116,983 662,904
99,436 563,469
90,000,000
76,500,000
65,025,000
55,271,250
46,980,563
13,500,000 76,500,000
11,475,000 65,025,000
9,753,750 55,271,250
8,290,688 46,980,563
7,047,084 39,933,478
10,000,000
9,000,000
8,100,000
7,290,000
6,561,000
1,000,000 9,000,000
900,000 8,100,000
810,000 7,290,000
729,000 6,561,000
656,100 5,904,900
Mobile Hand Sets to Reporters Opening Addition / Purchases during the Year Deletion / Sold during the Year ) Depreciation at 10% Closing WDV at the End of the Year Bikes to Employees Bikes purchased during the Year Opening Addition / Purchases during the Year Deletion / Sold during the Year ) Depreciation at 10% Closing WDV at the End of the Year Mikes and Camera Sets Mikes & Cameras purchased during the Year Opening Addition / Purchases during the Year Deletion / Sold during the Year ) Depreciation at 10% Closing WDV at the End of the Year
80,000
72,000 20,000
84,800 60,000
136,320 -
122,688 40,000
8,000 72,000
7,200 84,800
8,480 136,320
13,632 122,688
12,269 150,419
65 2,600,000
15 2,340,000 600,000
35 2,646,000 1,400,000
5 3,641,400 200,000
25 3,457,260 1,000,000
260,000 2,340,000
294,000 2,646,000
404,600 3,641,400
384,140 3,457,260
445,726 4,011,534
40 480,000
10 432,000 120,000
30 496,800 360,000
771,120 -
20 694,008 240,000
48,000 432,000
55,200 496,800
85,680 771,120
77,112 694,008
93,401 840,607
EXTRA CALCULATIONS Postage and telephone charges Call operators
4 1,000 48,000 480,000
4 1,250 60,000 750,000
6 1,450 104,400 1,392,000
8 1,650 158,400 1,584,000
10 1,850 222,000 2,220,000
528,000 60,000 120,000 708,000 708,000
810,000 60,000 120,000 990,000 990,000
1,496,400 60,000 120,000 1,676,400 1,675,000
1,742,400 60,000 120,000 1,922,400 1,925,000
2,442,000 60,000 120,000 2,622,000 2,625,000
65 1,200 936,000 5 5,000 300,000
15 1,200 216,000 5 5,000 300,000
35 1,300 546,000 5 6,000 360,000
5 1,300 78,000 6 6,000 432,000
25 1,400 420,000 6 7,500 540,000
1,236,000
516,000
906,000
510,000
960,000
450,000 442,500 435,000 427,500 420,000 412,500 405,000 397,500 390,000 382,500 375,000 367,500 360,000
666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667
40,000,000 39,333,333 38,666,667 38,000,000 37,333,334 36,666,667 36,000,000 35,333,334 34,666,667 34,000,001 33,333,334 32,666,667 32,000,001 31,333,334
yearly telephone charges reporters & camerman mobiles
Veichle maintenance charges bikes Petrol & Maintenance perMonth Gross Directors Veichles & Delivery Vans Petrol & Maintenance perMonth Gross Gross + gross
Months 1st 2nd 3rd 4th 5th 6th 7th 8th 9th 10th 11th 12th 13th
14th 15th 16th 17th 18th 19th 20th 21st 22nd 23rd 24th 25th 26th 27th 28th 29th 30th 31st 32nd 33rd 34th 35th 36th 37th 38th 39th 40th 41st 42nd 43rd 44th 45th 46th 47th 48th 49th 50th 51st 52nd 53rd 54th 55th 56th 57th 58th 59th 60th
352,500 345,000 337,500 330,000 322,500 315,000 307,500 300,000 292,500 285,000 277,500 270,000 262,500 255,000 247,500 240,000 232,500 225,000 217,500 210,000 202,500 195,000 187,500 180,000 172,500 165,000 157,500 150,000 142,500 135,000 127,500 120,000 112,500 105,000 97,500 90,000 82,500 75,000 67,500 60,000 52,500 45,000 37,500 30,000 22,500 15,000 7,500
666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667 666,667
30,666,668 30,000,001 29,333,334 28,666,668 28,000,001 27,333,335 26,666,668 26,000,001 25,333,335 24,666,668 24,000,002 23,333,335 22,666,668 22,000,002 21,333,335 20,666,669 20,000,002 19,333,335 18,666,669 18,000,002 17,333,336 16,666,669 16,000,002 15,333,336 14,666,669 14,000,003 13,333,336 12,666,669 12,000,003 11,333,336 10,666,670 10,000,003 9,333,336 8,666,670 8,000,003 7,333,337 6,666,670 6,000,003 5,333,337 4,666,670 4,000,004 3,333,337 2,666,670 2,000,004 1,333,337 666,671 4
13,725,001
39,999,996
53,724,997 895,417
100,000 1,667
Monthly EMI Yearly EMI Principle Interest
895,417 10,745,004 8,000,000 2,745,004
895,417 10,745,004 8,000,000 2,745,004
895,417 10,745,004 8,000,000 2,745,004
895,417 10,745,004 8,000,000 2,745,004
895,417 10,745,004 8,000,000 2,745,004
Opening Add Interest Less Interest Paid Less Principle Amount Paid Closing Balance
40,000,000 2,745,004 2,745,004 8,000,000 32,000,000
32,000,000 2,745,004 2,745,004 8,000,000 24,000,000
24,000,000 2,745,004 2,745,004 8,000,000 16,000,000
16,000,000 2,745,004 2,745,004 8,000,000 8,000,000
8,000,000 2,745,004 2,745,004 8,000,000 -
Break Even Analysis
Page 33
A break-even analysis predicts the sales volume, at a given price, required to recover total costs. In other words, it’s the sales level that is the dividing line between operating at a loss and operating at a profit. Expressed as a formula, break-even is: Break Even point = fixed cost/ contribution Fixed cost = 9,97,42,004 Contribution = Sales - Varible Cost Sales = 10,00,00,000 Variable Cost = 1,11,84,000 Contribution = 8816000 Break Even Point = Fixed cost/contribution = 11.31 Break Even point of Volume = Fixed Cost * 100 / Installed Capacity Installed Capacity = 50,000 units Break Even Point of Volume = 99742004 * 100 / 50000 = 199484 units
Related Documents
Financial Statement
November 2019 22
Financial Statement
May 2020 16
Financial Statement
October 2019 25
Financial Statement
November 2019 21
Financial Statement
April 2020 15