Ots 24 > 24063-oa > 5

All figures denote at the end of the year Taking 5% rate of Inflation ANNEXURE V - CASH FLOW for first 10 years Year Inflow (in Rs.) Sale of Frozen Semen Sale of milk Total Inflow Outflow (in Rs.) Initial investent in Infrastructure Outflow from purchase and sale of bulls

0

750,000

Cost of Chemicals,rubberware and glassware

Net Inflow (in Rs.) Cummulative inflow (in Rs.) Production (unit doses)

2

3

4

8,805,763 225,000 9,030,763

14,406,725 2,457,000 16,863,725

1,215,000

1,134,000

705,600

821,914

71,175 1,154,869

114,975 1,637,655

149,899 2,020,981

177,464 2,511,648

230,974

327,531

404,196

502,330

2,080,500 866,152 1,448,400 25,000 150,000 20,000 100,000 7,362,069

3,334,275 1,228,242 1,651,320 26,250 157,500 21,000 105,000 9,737,748

17,786,440 21,387,555 3,175,200 3,333,960 20,961,640 24,721,515

36,874,500

Medicine costs Cost of Straw

Cost of feed Liquid Nitrogen Salary Stationery Electricity Telephone Miscellaneous expenses Total outflow

1

37,624,500

4,210,241 4,927,793 1,515,736 1,883,736 1,848,396 2,033,236 27,563 28,941 165,375 173,644 22,050 23,153 110,250 115,763 11,180,285 13,199,619

-37,624,500 1,668,694 7,125,977 9,781,355 11,521,895 -37,624,500 -35,955,806 -28,829,829 -19,048,474 -7,526,579 1,154,869 1,559,672 1,833,089 2,169,656

for first 10 years 5

6

7

8

9

10

16,858,384 18,703,979 22,751,330 26,550,033 25,648,178 29,592,527 3,402,202 3,537,852 3,111,702 1,874,258 1,143,551 516,592 20,260,586 22,241,832 25,863,032 28,424,291 26,791,728 30,109,119

277,135

-125,076

156,791

-12,664

-103,422

-328,882

169,922 2,068,579

183,542 2,442,743

185,871 2,409,804

190,029 3,395,069

174,724 3,463,130

175,816 3,909,503

413,716

488,549

481,961

679,014

692,626

781,901

4,465,436 5,052,065 5,201,950 4,942,036 4,586,502 4,493,073 1,551,434 1,832,057 1,807,353 2,546,302 2,597,348 2,932,127 2,236,559 2,460,215 2,706,237 2,976,860 3,274,546 3,602,001 30,388 31,907 33,502 35,178 36,936 38,783 182,326 191,442 201,014 211,065 221,618 232,699 24,310 25,526 26,802 28,142 29,549 31,027 121,551 127,628 134,010 140,710 147,746 155,133 11,541,355 12,710,598 13,345,296 15,131,741 15,121,303 16,023,181 8,719,231 9,531,233 12,517,736 13,292,550 11,670,425 14,085,938 1,192,652 10,723,885 23,241,622 36,534,171 48,204,596 62,290,534 1,701,825 1,913,953 2,081,680 2,412,813 2,343,983 2,520,101

ANNEXURE VI - P&L and Breakeven level for first ten y

A

B C D E F G H I

J

Year Variable Costs Medicine costs Cost of Straw Cost of Chemicals,rubberware and glassware Cost of feed Liquid Nitrogen Total Fixed Costs Salary Stationery Electricity Telephone Depriciation Miscellaneous expenses Outflow from purchase and sale of bulls Total Total (A+B) Production (unit doses) Variable cost per straw (A/D) Fixed Cost per straw (B/D) Total cost per straw (C/D) Sale price per straw Contribution per straw (H-E) Breakeven Level (B/I) Average Breakeven Level Discounted Average Variable Cost (rate - 5%) Discounted Average Fixed Cost (rate - 5%) Average discounted avg variable cost Average discounted avg fixed cost Total Income Profit (J-C)

1 71,175 1,154,869 230,974 2,080,500 866,152 4,403,669

2 114,975 1,637,655 327,531 3,334,275 1,228,242 6,642,678

3

4

149,899 177,464 2,020,981 2,511,648 404,196 502,330 4,210,241 4,927,793 1,515,736 1,883,736 8,301,052 10,002,971

5 169,922 2,068,579 413,716 4,465,436 1,551,434 8,669,086

1,448,400 1,651,320 1,848,396 2,033,236 2,236,559 25,000 26,250 27,563 28,941 30,388 150,000 157,500 165,375 173,644 182,326 20,000 21,000 22,050 23,153 24,310 3,335,388 2,950,857 2,613,703 2,317,563 2,057,015 100,000 105,000 110,250 115,763 121,551 1,215,000 1,134,000 705,600 821,914 277,135 6,293,788 6,045,927 5,492,936 5,514,212 4,929,284 10,697,457 12,688,605 13,793,988 15,517,182 13,598,370 1,154,869 1,559,672 1,833,089 2,169,656 1,701,825 3.81 4.26 4.53 4.61 5.09 5.45 3.88 3.00 2.54 2.90 9.26 8.14 7.52 7.15 7.99 10 10 10 11 11 6.19 5.74 5.47 6.39 5.91 1,017,282 1,053,118 1,003,909 862,997 834,622 820,827 3.81 4.06 4.11 3.98 4.19 5.45 3.69 2.72 2.20 2.38 3.78 2.41 9,030,763 16,863,725 20,961,640 24,721,515 20,260,586 -1,666,694 4,175,120 7,167,652 9,204,332 6,662,216

Totl Cost

###

###

###

###

###

Profit/Loss

###

###

###

###

###

Variable Cost per straw

3.81

4.26

4.53

4.61

5.09

Contribution per straw

6.19

5.74

5.47

6.39

5.91

6293787.5

###

###

###

###

###

###

### 862997.15 834622.25

Fixed Costs Breakeven Level

820827.1

eakeven level for first ten years 6

7

8

9

10

183,542 185,871 190,029 174,724 175,816 2,442,743 2,409,804 3,395,069 3,463,130 3,909,503 488,549 481,961 679,014 692,626 781,901 5,052,065 5,201,950 4,942,036 4,586,502 4,493,073 1,832,057 1,807,353 2,546,302 2,597,348 2,932,127 9,998,956 10,086,940 11,752,450 11,514,330 12,292,420 2,460,215 2,706,237 2,976,860 3,274,546 3,602,001 31,907 33,502 35,178 36,936 38,783 191,442 201,014 211,065 221,618 232,699 25,526 26,802 28,142 29,549 31,027 1,827,427 1,624,827 1,445,806 1,287,422 1,147,137 127,628 134,010 140,710 147,746 155,133 -125,076 156,791 -12,664 -103,422 -328,882 4,539,069 4,883,183 4,825,097 4,894,396 4,877,898 14,538,025 14,970,123 16,577,547 16,408,725 17,170,318 1,913,953 2,081,680 2,412,813 2,343,983 2,520,101 5.22 4.85 4.87 4.91 4.88 2.37 2.35 2.00 2.09 1.94 7.60 7.19 6.87 7.00 6.81 11 12 12 12 13 5.78 7.15 7.13 7.09 8.12 785,883 682,541 676,812 690,547 600,560 4.09 1.86

3.62 1.75

3.46 1.42

3.32 1.41

3.14 1.25

22,241,832 25,863,032 28,424,291 26,791,728 30,109,119 7,703,807 10,892,909 11,846,744 10,383,003 12,938,801

###

###

###

###

###

###

###

###

###

###

5.22

4.85

4.87

4.91

4.88

5.78

7.15

7.13

7.09

8.12

###

###

###

###

###

785882.98

### 676812.44 690547.12 600559.94

ANNEXURE - SALE PLANS for first ten years Year A = I+D (previous year) B C

D = (Cx2)/3 E = A+B-D F G = E-F H = Gx0.9 I = G-H J K L M

Starting inventory Production throughout the year Production in the last quarter

1

2

3

4

5

0 1,154,869 329,963

274,292 1,559,672 417,445

410,725 1,833,089 471,572

341,717 2,169,656 599,513

272,861 1,701,825 483,319

219,975 934,894 391,719

278,297 1,555,667 405,718

314,381 1,929,433 421,543

399,675 2,111,698 437,949

322,213 1,652,474 453,540

2/3 the production of the last quarter of the year (Ending inventory) Quantity available for sale Quantity demanded internally Quantity available for external sale Quantity sold externally Stock remaining Internal Price External Price Internal Revenue External revenue

543,174 1,149,949 1,507,890 1,673,749 1,198,934 488,857 1,034,954 1,357,101 1,506,374 1,079,041 54,317 114,995 150,789 167,375 119,893 10 10 10 11 11 10 10 10 11 11 3,917,193 4,057,181 4,215,432 4,817,441 4,988,938 4,888,570 10,349,544 13,571,009 16,570,114 11,869,446

Total revenue (sale of Frozen Semen)

8,805,763 14,406,725 17,786,440 21,387,555 16,858,384

6

7

8

9

10

252,602 1,913,953 493,313

340,842 2,081,680 553,208

397,571 2,412,813 609,416

381,487 2,343,983 609,416

350,840 2,520,101 598,174

328,875 1,837,681 464,493

368,805 2,053,716 475,993

406,277 2,404,106 488,069

406,277 2,319,193 500,749

398,783 2,472,158 514,062

1,373,188 1,235,869 137,319 11 11 5,109,421 13,594,558

1,577,723 1,916,037 1,818,444 1,958,096 1,419,951 1,724,434 1,636,600 1,762,286 157,772 191,604 181,844 195,810 12 12 12 13 12 12 12 13 5,711,922 5,856,830 6,008,983 6,682,806 17,039,408 20,693,203 19,639,195 22,909,720

18,703,979

22,751,330 26,550,033 25,648,178 29,592,527

All figures denote at the end of the year Taking 5% rate of Inflation Year

0

1

2

3

Inflow Sale of Frozen Semen Sale of milk

8,805,763 225,000

14,406,725 17,786,440 2,457,000 3,175,200

Total Inflow

9,030,763

16,863,725 20,961,640

Outflow Initial investent in Infrastructure Purchase of bulls Medicine costs Cost of Straw Cost of Chemicals,rubberware and glassware Cost of feed Liquid Nitrogen Salary Stationery Electricity Telephone Miscellaneous expenses

36,874,500 750,000

Total outflow

1,215,000 71,175 1,154,869 230,974 2,080,500 866,152 1,448,400 25,000 150,000 20,000 100,000

1,134,000 114,975 1,637,655 327,531 3,334,275 1,228,242 1,651,320 26,250 157,500 21,000 105000

37,624,500

7,362,069

9,737,748 11,180,285

Net Inflow

-37,624,500

1,668,694

7,125,977

Cummulative inflow

-37,624,500 -35,955,806 -28,829,829 -19,048,474

IRR Payback period Net present value

Variable Costs Medicine costs Cost of Straw

18.56% 6 years 8% 25,052,274 10% 18,799,096 12% 13,381,877

-37,624,500 -37,624,500 -37,624,500

705,600 149,899 2,020,981 404,196 4,210,241 1,515,736 1,848,396 27,563 165,375 22,050 110250

9,781,355

1,545,087 1,516,995 1,489,905

6,109,377 5,889,237 5,680,785

7,764,755 7,348,877 6,962,175

71,175 1,154,869

114,975 1,637,655

149,899 2,020,981

Cost of Chemicals,rubberware and glassware Cost of feed Liquid Nitrogen

230,974 2,080,500 866,152

327,531 3,334,275 1,228,242

404,196 4,210,241 1,515,736

Total

4,403,669

6,642,678

8,301,052

1,154,869

1,559,672

1,833,089

Variable cost per straw

3.81

4.26

4.53

Cost per straw Medicine costs Cost of Straw Cost of Chemicals,rubberware and glassware Cost of feed Liquid Nitrogen

0.06 1.00 0.20 1.80 0.75

0.07 1.05 0.21 2.14 0.79

0.08 1.10 0.22 2.30 0.83

1,448,400 25,000 150,000 20,000 3,335,388 100,000 1,215,000

1,651,320 26,250 157,500 21,000 2,950,857 105000 1,134,000

1,848,396 27,563 165,375 22,050 2,613,703 110250 705,600

6,293,788

6,045,927

5,492,936

Fixed cost per straw

5.45

3.88

3.00

Total Cost per straw

9.26

8.14

7.52

Production

Fixed Costs Salary Stationery Electricity Telephone Depriciation Miscellaneous expenses Purchase of bulls Total

Totl Cost Total Income

10,697,457 9,030,763

Profit/Loss

-1,666,694

4,175,120

7,167,652

10.00 3.81

10.00 4.26

10.00 4.53

6.19

5.74

5.47

Average Price per straw Variable Cost per straw Contribution per straw

12,688,605 13,793,988 16,863,725 20,961,640

Fixed Costs

6,293,788

6,045,927

5,492,936

Breakeven Level

1,017,282

1,053,118

1,003,909

2 4.06

3 4.11

3.69

2.72

820,827 1 3.81 3.78 5.45 2.41

4

5

6

7

21,387,555 3,333,960

16,858,384 3,402,202

18,703,979 22,751,330 26,550,033 25,648,178 29,592,527 3,537,852 3,111,702 1,874,258 1,143,551 516,592

24,721,515

20,260,586

22,241,832 25,863,032 28,424,291 26,791,728 30,109,119

821,914 177,464 2,511,648 502,330 4,927,793 1,883,736 2,033,236 28,941 173,644 23,153 115762.5

277,135 169,922 2,068,579 413,716 4,465,436 1,551,434 2,236,559 30,388 182,326 24,310 121550.63

-125,076 183,542 2,442,743 488,549 5,052,065 1,832,057 2,460,215 31,907 191,442 25,526 127628.16

13,199,619

11,541,355

12,710,598 13,345,296 15,131,741 15,121,303 16,023,181

11,521,895

8,719,231

9,531,233 12,517,736 13,292,550 11,670,425 14,085,938

-7,526,579

1,192,652

10,723,885 23,241,622 36,534,171 48,204,596 62,290,534

8,468,937 7,869,610 7,322,373

5,934,162 5,413,956 4,947,526

6,006,294 5,380,133 4,828,819

7,303,979 6,423,578 5,662,388

7,181,551 6,201,073 5,368,638

5,838,118 4,949,399 4,208,472

6,524,515 5,430,739 4,535,295

177,464 2,511,648

169,922 2,068,579

183,542 2,442,743

185,871 2,409,804

190,029 3,395,069

174,724 3,463,130

175,816 3,909,503

156,791 185,871 2,409,804 481,961 5,201,950 1,807,353 2,706,237 33,502 201,014 26,802 134009.56

8

-12,664 190,029 3,395,069 679,014 4,942,036 2,546,302 2,976,860 35,178 211,065 28,142 140710.04

9

-103,422 174,724 3,463,130 692,626 4,586,502 2,597,348 3,274,546 36,936 221,618 29,549 147745.54

10

-328,882 175,816 3,909,503 781,901 4,493,073 2,932,127 3,602,001 38,783 232,699 31,027 155132.82

502,330 4,927,793 1,883,736

413,716 4,465,436 1,551,434

488,549 5,052,065 1,832,057

481,961 5,201,950 1,807,353

679,014 4,942,036 2,546,302

692,626 4,586,502 2,597,348

781,901 4,493,073 2,932,127

10,002,971

8,669,086

9,998,956 10,086,940 11,752,450 11,514,330 12,292,420

2,169,656

1,701,825

1,913,953

2,081,680

2,412,813

2,343,983

2,520,101

4.61

5.09

5.22

4.85

4.87

4.91

4.88

0.08 1.16 0.23 2.27 0.87

0.10 1.22 0.24 2.62 0.91

0.10 1.28 0.26 2.64 0.96

0.09 1.16 0.23 2.50 0.87

0.08 1.41 0.28 2.05 1.06

0.07 1.48 0.30 1.96 1.11

0.07 1.55 0.31 1.78 1.16

2,033,236 28,941 173,644 23,153 2,317,563 115762.5 821,914

2,236,559 30,388 182,326 24,310 2,057,015 121550.63 277,135

2,460,215 31,907 191,442 25,526 1,827,427 127628.16 -125,076

2,706,237 33,502 201,014 26,802 1,624,827 134009.56 156,791

2,976,860 35,178 211,065 28,142 1,445,806 140710.04 -12,664

3,274,546 36,936 221,618 29,549 1,287,422 147745.54 -103,422

3,602,001 38,783 232,699 31,027 1,147,137 155132.82 -328,882

5,514,212

4,929,284

4,539,069

4,883,183

4,825,097

4,894,396

4,877,898

2.54

2.90

2.37

2.35

2.00

2.09

1.94

7.15

7.99

7.60

7.19

6.87

7.00

6.81

15,517,182 24,721,515

13,598,370 20,260,586

14,538,025 14,970,123 16,577,547 16,408,725 17,170,318 22,241,832 25,863,032 28,424,291 26,791,728 30,109,119

9,204,332

6,662,216

7,703,807 10,892,909 11,846,744 10,383,003 12,938,801

11.00 4.61

11.00 5.09

11.00 5.22

12.00 4.85

12.00 4.87

12.00 4.91

13.00 4.88

6.39

5.91

5.78

7.15

7.13

7.09

8.12

5,514,212

4,929,284

4,539,069

4,883,183

4,825,097

4,894,396

4,877,898

862,997

834,622

785,883

682,541

676,812

690,547

600,560

4 3.98

5 4.19

6 4.09

7 3.62

8 3.46

9 3.32

10 3.14

2.2

2.38

1.86

1.75

1.42

1.41

1.25

62,290,534

Number of Vehicles Cars/Jeeps for transportation Tractor

2 @ 400,000 1 @ 500,000

Electricity (connection advance) Telephone (connection and telecom) Roads (internal)

Land (only for the purpose of frozen semen activity and leaving out any other activity) Cost of land @ 1 lacs per acre 6000000 Minimum land required for cultivation of grass animals 100+15+30 145 land per 6 animals = one hectare land required (agriculture) miscellaneous land Land Development

60 acres

55 acres 15 acres

400,000

Office Equipments (furniture, computers, air conditioners etc.) 400,000 Labratotary equipment

11,127,000

Building (from area requirements sheet)

If go for Research and development and higher order laboratory equipment

17,927,000

800,000 500,000 1,300,000

50,000 30,000 100,000

6,000,000

400,000

400,000 17,927,000

26,207,000 10,667,500 36,874,500

36,874,500

Year 1

Post/Responsibility Coordinator/Manager (also the person will look after health) Quality Control Officer AV preperation, sterilization of equipments etc Racking, equilibration etc Filling and Sealing Printing Evaluation and dilution Semen collectors Management of storage sheds Security Accountant Driver Sweepers

Salary per month No. of posts 15,000 1 13,000 1 6,000 1 5,000 1 5,000 1 5,000 1 12,000 1 6,000 2 1,800 2 1,800 3 5,000 2 2,000 2 1,200 1

Total 15,000 13,000 6,000 5,000 5,000 5,000 12,000 12,000 3,600 5,400 10,000 4,000 1,200

Total Annual increment of around 10% per year (number of bull attendants will increase) Bull and cow attendants (1 per 10 animals)

2,200

3

6,600

Salary for 13 months assuming giving one month salary as bonus 195,000 169,000 78,000 65,000 65,000 65,000 156,000 156,000 46,800 70,200 130,000 52,000 15,600

1,263,600

85,800

Expected maximum herd size 100 bulls Area required per bull 10 feet x 15 feet = 150 sq feet Cost of bull shed @ Rs. 250 per sq feet 3750000 Size of laboratory 1500 sq feet cost of set up of laboratory @ Rs. 500 per sq feet 750000 Expected capacity of quarantine shed 15 bulls Area required per bull 10 feet x 15 feet = 150 sq feet Cost of quarantine shed @ Rs. 250 per sq feet 562500 Expected number of Cows 30 cows Cost of cow shed @ Rs. 250 per sq feet 1125000 Expected number of storage sheds 1 Fodder requirements 2 Liquid nitrogen and frozen semen 3 Chemicals, glassware, rubberware, medicines etc 4 Miscellaneous items ex. Spare parts of equipment, stationery etc Total area requirement 1 3000 sq feet 2 600 sq feet 3 1000 sq feet 4 500 sq feet Total cost for the sheds 1 3000 sq feet@ 150 450000 2 600 sq feet @ 250 150000 3 1000 sq feet@ 250 250000 4 500 sq feet @ 250 125000 975000 Cost of constructon of semen collection shed (2) Area for Administrative Office 5000 sq feet Total cost for Administrative building @ 300 per sq feet 1500000 Cost of building staff quarters

Total

3,750,000 750,000

562,500 1,125,000

975,000 5,000 1,500,000 2,000,000

10,667,500

(kucha) (pucca)

(kucha) (kucha)

(pucca) (pucca) (pucca) (pucca)

(kucha) (pucca) total

5,437,500 5,230,000 10,667,500

Expected Equipment list for the new laboratory and their expected cost

Name of equipment Biological freezer Automatic filling and sealing machine for Ministraw Inkjet printer (otherwise less costly also available) Digital photometer with auto dispenser Phase contrats microscope with CCTV and Biotherm Laminar air flow satation Cold handling cabinet Water bath with stirrer Hot air oven Referigerators Milipore filtration Unit Triple Water distillation plant pH meter single electrode Autoclave Air conditioners split type PC witrh printer Frozen semen storage container with rotating facility Freezing racks with straw spreader AV sterilizer Single pan electronic balance Computerised Semen Analyser (CASA) Bovine specific Differential Interface Contrast Microscope Optional attachment of fluroscence, micrometry and sperm imaging

No. of Units Stage 1 1 1 1 1 1 2 1 2 2 1 1 1 1 2 1 1 1 2 1 Research and 1 Development Research and 1 Development Research and 1 Development

Essential/Non -essential essential essential essential essential essential essential essential essential essential essential essential essential essential essential essential essential essential essential essential essential non-essential non-essential non-essential Total

Expected Expected Costcost-non essential essential 2,600,000 2,200,000 1,000,000 1,600,000 1,000,000 700,000 125,000 300,000 22,000 40,000 22,000 70,000 20,000 8,000 20,000 100,000 200,000 2,000,000 500,000 50,000 150,000 4,000,000 1,000,000 1,200,000 11,127,000 7,800,000 17,927,000

Year Year 1

Year 2

Year 3

Year 4

Year 5

Year 6

Year 7

Year 8

Year 9

Year 10

Quarter Quarter 1 Quarter 2 Quarter 3 Quarter 4 Quarter 1 Quarter 2 Quarter 3 Quarter 4 Quarter 1 Quarter 2 Quarter 3 Quarter 4 Quarter 1 Quarter 2 Quarter 3 Quarter 4 Quarter 1 Quarter 2 Quarter 3 Quarter 4 Quarter 1 Quarter 2 Quarter 3 Quarter 4 Quarter 1 Quarter 2 Quarter 3 Quarter 4 Quarter 1 Quarter 2 Quarter 3 Quarter 4 Quarter 1 Quarter 2 Quarter 3 Quarter 4 Quarter 1 Quarter 2 Quarter 3 Quarter 4

Total Total Medicine Total number of bulls,cows cost @ Total No. of number of No. of female and Rs. 2 per Medicine Bulls on cows on calves on calves on Calves on bull per cost per farm farm farm farm farm day annum 60 10 5 0 75 13,688 65 20 5 0 90 16,425 70 30 5 0 105 19,163 75 40 5 0 120 21,900 71,175 75 50 5 0 130 23,725 75 60 10 0 145 26,463 75 70 10 0 155 28,288 75 80 15 0 170 31,025 109,500 75 80 25 0 180 32,850 80 80 25 0 185 33,763 85 80 20 0 185 33,763 90 80 25 0 195 35,588 135,963 95 80 20 0 195 35,588 100 80 20 0 200 36,500 100 80 35 0 215 39,238 100 80 50 0 230 41,975 153,300 60 80 50 0 190 34,675 60 77 45 0 182 33,215 65 77 50 0 192 35,040 80 77 45 0 202 36,865 139,795 80 77 40 0 197 35,953 80 77 40 0 197 35,953 90 77 30 0 197 35,953 100 77 20 0 197 35,953 143,810 100 72 20 0 192 35,040 100 67 20 0 187 34,128 100 62 30 0 192 35,040 100 57 32 0 189 34,493 138,700 100 52 45 0 197 35,953 95 42 55 0 192 35,040 100 32 50 0 182 33,215 100 22 47 0 169 30,843 135,050 100 22 45 0 167 30,478 100 23 40 0 163 29,748 100 23 35 0 158 28,835 100 18 42 0 160 29,200 118,260 100 13 50 0 163 29,748 100 13 55 0 168 30,660 100 8 50 0 158 28,835 100 3 29 0 132 24,090 113,333

Feed cost per quarter per bull (@ Rs. 40 per day and 5% inflation) 5,475

5,749

6,036

6,338

6,655

6,988

7,337

7,704

8,089

8,494

Feed cost per anumm Average per calf Average Total feeding Total (@ Rs. 22 feeding feeding cost of the feeding per day cost of cost of Total bulls per cost of bulls and 5% calves per calves per feeding quarter per year inflation) quarter year cost 383,250 2,738 13,688 465,375 13,688 547,500 13,688 629,625 2,025,750 13,688 54,750 2,080,500 718,594 2,874 14,372 776,081 28,744 833,569 28,744 891,056 3,219,300 43,116 114,975 3,334,275 935,609 3,018 75,452 965,790 75,452 995,971 60,362 1,026,152 3,923,522 75,452 286,719 4,210,241 1,109,149 3,169 63,380 1,140,839 63,380 1,140,839 110,915 1,140,839 4,531,668 158,450 396,125 4,927,793 931,686 3,327 166,372 911,721 149,735 944,995 166,372 1,044,819 3,833,221 149,735 632,215 4,465,436 1,097,060 3,494 139,753 1,097,060 139,753 1,166,936 104,815 1,236,813 4,597,868 69,876 454,197 5,052,065 1,261,968 3,669 73,370 1,225,283 73,370 1,188,598 110,055 1,151,913 4,827,762 117,392 374,188 5,201,950 1,170,989 3,852 173,337 1,055,431 211,857 1,016,911 192,597 939,873 4,183,204 181,041 758,832 4,942,036 986,866 4,045 182,004 994,955 161,781 994,955 141,559 954,510 3,931,287 169,870 655,215 4,586,502 959,768 4,247 212,338 959,768 233,572 917,300 212,338 874,833 3,711,669 123,156 781,404 4,493,073

Average number of cows on farm 25

65

80

80

78

77

65

37

22

9

average toal milk price of income milk yeild quantity milk from milk 4,500 28,125 8 225,000

4,500

292,500

8 2,457,000

4,500

360,000

9 3,175,200

4,500

360,000

9 3,333,960

4,500

349,875

10 3,402,202

4,500

346,500

10 3,537,852

4,500

290,250

11 3,111,702

4,500

166,500

11 1,874,258

4,500

96,750

12 1,143,551

4,500

41,625

12

516,592

Quarter 1 Quarter 2 Year 1 Quarter 3 Quarter 4 Quarter 1 Quarter 2 Year 2 Quarter 3 Quarter 4 Quarter 1 Quarter 2 Year 3 Quarter 3 Quarter 4 Quarter 1 Quarter 2 Year 4 Quarter 3 Quarter 4 Quarter 1 Quarter 2 Year 5 Quarter 3 Quarter 4 Quarter 1 Quarter 2 Year 6 Quarter 3 Quarter 4 Quarter 1 Quarter 2 Year 7 Quarter 3 Quarter 4 Quarter 1 Quarter 2 Year 8 Quarter 3 Quarter 4 Quarter 1 Quarter 2 Year 9 Quarter 3 Quarter 4 Quarter 1 Quarter 2 Year 10 Quarter 3 Quarter 4

Young Adult Bulls Bulls Productivit Quaterly Quaterly Total under under Productivit y of production production production semen semen y of Adult Young per adult per young (adult + collection collection bulls bulls bull bull young) 50 0 18,855 14,333 4,714 3,583 235,688 60 0 18,855 14,333 4,714 3,583 282,825 65 0 18,855 14,333 4,714 3,583 306,394 70 0 18,855 14,333 4,714 3,583 329,963 75 0 19,328 14,681 4,832 3,670 362,391 75 5 19,328 14,681 4,832 3,670 380,742 75 10 19,328 14,681 4,832 3,670 399,094 75 15 19,328 14,681 4,832 3,670 417,445 75 20 19,328 14,681 4,832 3,670 435,797 80 20 19,328 14,681 4,832 3,670 459,956 85 15 19,328 14,681 4,832 3,670 465,764 90 10 19,328 14,681 4,832 3,670 471,572 95 10 19,530 14,835 4,883 3,709 500,925 100 10 19,530 14,835 4,883 3,709 525,338 100 15 19,530 14,835 4,883 3,709 543,881 100 30 19,530 14,835 4,883 3,709 599,513 60 30 19,530 14,835 4,883 3,709 404,213 60 25 19,530 14,835 4,883 3,709 385,669 65 30 19,530 14,835 4,883 3,709 428,625 80 25 19,530 14,835 4,883 3,709 483,319 80 20 19,733 14,989 4,933 3,747 469,594 80 20 19,733 14,989 4,933 3,747 469,594 90 10 19,733 14,989 4,933 3,747 481,453 100 0 19,733 14,989 4,933 3,747 493,313 100 0 19,880 14,989 4,970 3,747 497,000 100 0 19,880 14,989 4,970 3,747 497,000 100 10 19,880 14,989 4,970 3,747 534,472 100 15 19,880 14,989 4,970 3,747 553,208 100 25 19,880 14,989 4,970 3,747 590,680 95 35 19,880 14,989 4,970 3,747 603,302 100 30 19,880 14,989 4,970 3,747 609,416 100 30 19,880 14,989 4,970 3,747 609,416 100 25 19,880 14,989 4,970 3,747 590,680 100 20 19,880 14,989 4,970 3,747 571,944 100 20 19,880 14,989 4,970 3,747 571,944 100 30 19,880 14,989 4,970 3,747 609,416 100 35 19,880 14,989 4,970 3,747 628,152 100 40 19,880 14,989 4,970 3,747 646,888 100 40 19,880 14,989 4,970 3,747 646,888 100 27 19,880 14,989 4,970 3,747 598,174

1,154,869

1,559,672

1,833,089

2,169,656

1,701,825

1,913,953

2,081,680

2,412,813

2,343,983

2,520,101

Production of the last two months is not available for sale 100% of the internal requirement is sold internally Stock available for sale externally is 90% sold off Price for internal sale Rs. 10 Price for external sale Rs. 10 Assuming no change in prices over the years

Sale Plans Year 1

1,154,869

1,559,672

1,833,089

2,169,656

1,701,825

Production in the last quarter

329,963

417,445

471,572

599,513

483,319

2/3 the production of the last quarter of the year (Ending inventory)

219,975

278,297

314,381

399,675

322,213

Quantity available for sale

934,894

1,555,667

1,929,433

2,111,698

1,652,474

Quantity demanded internally

391,719

405,718

421,543

437,949

453,540

Quantity available for external sale

543,174

1,149,949

1,507,890

1,673,749

1,198,934

Quantity sold externally Stock remaining

488,857 54,317

1,034,954 114,995

1,357,101 150,789

1,506,374 167,375

1,079,041 119,893

10.00 10.00

10.00 10.00

10.00 10.00

11.00 11.00

11.00 11.00

Internal Revenue External revenue

3,917,193 4,888,570

4,057,181 10,349,544

4,215,432 13,571,009

4,817,441 16,570,114

4,988,938 11,869,446

Total revenue

8,805,763

14,406,725

17,786,440

21,387,555

16,858,384

Internal Price External Price

0

Year 2 Year 3 Year 4 Year 5 274,292 410,725 341,717 272,861

Starting inventory Production throughout the year

Year 6 Year 7 Year 8 Year 9 Year 10 252,602 340,842 397,571 381,487 350,840

1,913,953

2,081,680

2,412,813

2,343,983

2,520,101

493,313

553,208

609,416

609,416

598,174

328,875

368,805

406,277

406,277

398,783

1,837,681

2,053,716

2,404,106

2,319,193

2,472,158

464,493

475,993

488,069

500,749

514,062

1,373,188

1,577,723

1,916,037

1,818,444

1,958,096

1,235,869 137,319

1,419,951 157,772

1,724,434 191,604

1,636,600 181,844

1,762,286 195,810

11.00 11.00

12.00 12.00

12.00 12.00

12.00 12.00

13.00 13.00

5,109,421 5,711,922 5,856,830 13,594,558 17,039,408 20,693,203

6,008,983 19,639,195

6,682,806 22,909,720

18,703,979 22,751,330 26,550,033

25,648,178

29,592,527

Kuchha buildings Pucca buildings Lab equipment Vehicles Office Equipments

Year

12.5% WDV 10% WDV 10% WDV 20% WDV 20% WDV economic life as 8 years

Lab Kucha Pucca Pucca equipments Lab Kucha buildings buildings buildings book buildings book value equipments book value depriciation value depriciation (essential) depriciation 0 5,437,500 5,230,000 11,127,000 1 4,757,813 679,688 4,707,000 523,000 10,014,300 1,112,700 2 4,163,086 594,727 4,236,300 470,700 9,012,870 1,001,430 3 3,642,700 520,386 3,812,670 423,630 8,111,583 901,287 4 3,187,363 455,338 3,431,403 381,267 7,300,425 811,158 5 2,788,942 398,420 3,088,263 343,140 6,570,382 730,042 6 2,440,325 348,618 2,779,436 308,826 5,913,344 657,038 7 2,135,284 305,041 2,501,493 277,944 5,322,010 591,334 8 1,868,373 266,910 2,251,344 250,149 4,789,809 532,201 9 1,634,827 233,547 2,026,209 225,134 4,310,828 478,981 10 1,430,473 204,353 1,823,588 202,621 3,879,745 431,083

Lab equipments depriciation Initial Addition Initial bulls Calves Addition Calves Lab equipments (nonBulls book during the depriciatio book during the depriciatio book value essential) value year n value year n 17,927,000 750,000 0 16,134,300 1,792,700 1,293,750 975,000 431,250 0 0 0 14,520,870 1,613,430 1,442,813 630,000 480,938 0 0 0 13,068,783 1,452,087 1,082,109 0 360,703 147,000 176,400 29,400 11,761,905 1,306,878 941,815 173,644 313,938 276,850 185,220 55,370 10,585,714 1,176,190 911,478 273,489 303,826 392,776 194,481 78,555 9,527,143 1,058,571 970,772 382,884 323,591 327,313 0 65,463 8,574,429 952,714 1,029,600 402,029 343,200 451,440 214,415 90,288 7,716,986 857,443 851,350 105,533 283,783 563,814 225,136 112,763 6,945,287 771,699 804,726 221,618 268,242 666,839 236,393 133,368 6,250,758 694,529 603,544 0 201,181 762,543 248,213 152,509

Office Equipmen Office Vehicles ts book Equipments Vehicles depriciatio value depriciation book value n 400,000 1,300,000 320,000 80,000 1,040,000 260,000 256,000 64,000 832,000 208,000 204,800 51,200 665,600 166,400 163,840 40,960 532,480 133,120 131,072 32,768 425,984 106,496 104,858 26,214 340,787 85,197 83,886 20,972 272,630 68,157 67,109 16,777 218,104 54,526 53,687 13,422 174,483 43,621 42,950 10,737 139,586 34,897

Depriciatio n Depriciatio Schedule n (nonschedule essential) (essential) 3,335,388 2,950,857 2,613,703 2,317,563 2,057,015 1,827,427 1,624,827 1,445,806 1,287,422 1,147,137

2,655,388 2,338,857 2,062,903 1,821,843 1,610,867 1,425,893 1,263,448 1,120,564 994,704 883,691

Quarter 1 Quarter 2 Year 1 Quarter 3 Quarter 4 Quarter 1 Quarter 2 Year 2 Quarter 3 Quarter 4 Quarter 1 Quarter 2 Year 3 Quarter 3 Quarter 4 Quarter 1 Quarter 2 Year 4 Quarter 3 Quarter 4 Quarter 1 Quarter 2 Year 5 Quarter 3 Quarter 4 Quarter 1 Quarter 2 Year 6 Quarter 3 Quarter 4 Quarter 1 Quarter 2 Year 7 Quarter 3 Quarter 4 Quarter 1 Quarter 2 Year 8 Quarter 3 Quarter 4 Quarter 1 Quarter 2 Year 9 Quarter 3 Quarter 4 Quarter 1 Quarter 2 Year 10 Quarter 3

Cost of a Calves bought bull/cow Cows (includes the (inflation Cost of a calf Inducted Quarantine bought quarantine) 5%) (inflation 5%) 50 10 10 0 15,000 8,000 10 5 10 0 5 5 10 0 5 5 10 0 5 0 10 0 15,750 8,400 0 0 10 0 0 0 10 0 0 0 10 0 0 0 0 5 16,538 8,820 0 0 0 5 0 0 0 5 0 0 0 5 0 0 0 5 17,364 9,261 0 0 0 5 0 0 5 5 0 0 5 5 5 0 5 5 18,233 9,724 5 0 0 5 5 0 5 5 5 0 5 5 0 0 5 0 19,144 10,210 0 0 5 0 0 0 5 0 0 0 5 0 0 0 5 5 20,101 10,721 0 0 5 5 0 0 5 5 0 0 5 5 0 0 5 5 21,107 11,257 0 0 0 5 0 0 0 5 0 0 0 5 0 0 0 5 22,162 11,820 0 0 5 5 0 0 5 5 0 0 0 5 0 0 0 5 23,270 12,411 0 0 0 5 0 0 0 5

Year 10 Quarter 4

0

0

0

5

Cows culled 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10 10 10 6 0 0 0 0 0 0 0 0 0 0 5

Bulls culled

Savings per animal culled (@ Calves Rs. 3,000 per Cost of cost animal and Cost of Bulls Bull cost yearly calves yearly Total Cost inflation rate 5%) 0 300,000 975,000 0 0 300,000 3,000 0 225,000 0 225,000 0 225,000 0 225,000 0 225,000 0 225,000 0 157,500 630,000 0 0 157,500 3,150 0 157,500 0 157,500 0 157,500 0 157,500 0 157,500 0 157,500 0 0 0 44,100 176,400 44,100 3,308 0 0 44,100 44,100 0 0 44,100 44,100 0 0 44,100 44,100 0 0 173,644 46,305 185,220 46,305 3,473 0 0 46,305 46,305 0 86,822 46,305 133,127 0 86,822 46,305 133,127 50 91,163 273,489 48,620 194,481 139,783 3,647 5 0 48,620 48,620 5 91,163 48,620 139,783 5 91,163 48,620 139,783 5 95,721 382,884 0 0 95,721 3,829 5 95,721 0 95,721 5 95,721 0 95,721 5 95,721 0 95,721 5 100,507 402,029 53,604 214,415 154,111 4,020 5 100,507 53,604 154,111 5 100,507 53,604 154,111 0 100,507 53,604 154,111 0 105,533 105,533 56,284 225,136 161,817 4,221 0 0 56,284 56,284 0 0 56,284 56,284 0 0 56,284 56,284 0 0 221,618 59,098 236,393 59,098 4,432 0 110,809 59,098 169,907 0 110,809 59,098 169,907 0 0 59,098 59,098 5 0 0 62,053 248,213 62,053 4,654 5 0 62,053 62,053 5 0 62,053 62,053

5

5

0

62,053

62,053

Total Cost Cost of of embryos embryos Net yearly Initial Sex @ Rs. @ Rs. Total Net Cash Cash investmen Calves Total embryos 6000 per 6000 per Savings outflow outflow t sold Inflow inflow required embryo embryo 0 300,000 975,000 750,000 0 0 0 10 6000 60000 0 225,000 0 0 10 6000 60000 0 225,000 0 0 10 6000 60000 0 225,000 0 0 10 6000 60000 0 157,500 630,000 0 0 0 20 6300 126000 0 157,500 0 0 20 6300 126000 0 157,500 0 0 20 6300 126000 0 157,500 0 0 20 6300 126000 0 44,100 176,400 0 0 0 20 6615 132300 0 44,100 0 0 20 6615 132300 0 44,100 0 0 20 6615 132300 0 44,100 0 0 20 6615 132300 0 46,305 358,864 0 0 92,610 20 6945.75 138915 0 46,305 0 0 20 6945.75 138915 0 133,127 5 46305 20 6945.75 138915 0 133,127 5 46305 20 6945.75 138915 182,326 -42,543 230,946 10 97240.5 515,375 20 7293.04 145860.75 18,233 30,388 13 126412.65 17 7293.04 123981.64 18,233 121,551 15 145860.75 20 7293.04 145860.75 18,233 121,551 15 145860.75 20 7293.04 145860.75 19,144 76,577 306,308 25 255256.31 1,021,025 20 7657.69 153153.79 19,144 76,577 25 255256.31 17 7657.69 130180.72 19,144 76,577 25 255256.31 20 7657.69 153153.79 19,144 76,577 25 255256.31 20 7657.69 153153.79 60,304 93,807 395,328 20 214415.3 696,850 15 8040.57 120608.61 60,304 93,807 20 214415.3 12 8040.57 96486.89 60,304 93,807 10 107207.65 15 8040.57 120608.61 40,203 113,908 15 160811.48 15 8040.57 120608.61 0 161,817 330,669 10 112568.03 529,070 10 8442.6 84426.03 0 56,284 10 112568.03 2 8442.6 16885.21 0 56,284 15 168852.05 5 8442.6 42213.01 0 56,284 12 135081.64 5 8442.6 42213.01 0 59,098 458,011 15 177294.65 720,998 10 8864.73 88647.33 0 169,907 19 224573.23 3 8864.73 26594.2 0 169,907 20 236392.87 5 8864.73 44323.66 0 59,098 7 82737.5 0 8864.73 0 23,270 38,783 155,133 15 186159.39 558,478 5 9307.97 46539.85 23,270 38,783 10 124106.26 3 9307.97 27923.91 23,270 38,783 10 124106.26 0 9307.97 0

23,270

38,783

10 124106.26

0

9307.97

0

Net Outflow outflow 240,000 1,215,000

504,000 1,134,000

529,200

705,600

555,660

821,914

561,564

277,135

589,642

-125,076

458,313

156,791

185,737

-12,664

159,565

-103,422

74,464

-328,882

Total Demand 391719 405718 421543 437949 453540 464493 475993 488069 500749 514062

Year

Salary without the salary of the bull attendants 1 1,263,600 2 1,389,960 3 1,528,956 4 1,681,852 5 1,850,037 6 2,035,040 7 2,238,544 8 2,462,399 9 2,708,639 10 2,979,503

Salary per bull Total Number of attendant salary of Bull per the bull Total attendants annum attendants Salary Bill 7 26,400 184,800 1,448,400 9 29,040 261,360 1,651,320 10 31,944 319,440 1,848,396 10 35,138 351,384 2,033,236 10 38,652 386,522 2,236,559 10 42,517 425,175 2,460,215 10 46,769 467,692 2,706,237 10 51,446 514,461 2,976,860 10 56,591 565,907 3,274,546 10 62,250 622,498 3,602,001