Ots 24 > Rcdc-oac > Annexur > Financia > Mahua

OPENING BALANCE SHEET LIABILITIES

AMOUNT(Rs.) ASSETS

SHARE CAPITAL LONG TERM LOAN

7000 BUILDING 20000 PLANT & EQUIPMENT EXCISE LICENSE CASH

TOTAL

27000 TOTAL

CLOSING BALANCE SHEET LIABILITIES

AMOUNT (Rs.) ASSETS

SHARE CAPITAL RESERVE FUND LONG TERM LOAN

7000 BUILDING 630467 PLANT & EQUIPMENT 20000 EXCISE LICENSE CASH

TOTAL

657467 TOTAL

AMOUNT(Rs.) 10000 5000 2000 10000 27000

AMOUNT (Rs.) 9000 3750 2000 642717 657467

Sl.No.

A Investment A1 Land A2 Building A3 Plant and Machinery

Details

Total Investment B Sales B1 Capacity Utilisation (%) B2 Production of Kernel(in Kgs) B3 Selling Price (Rs./Kg) Sales Revenue C Cost of Production and Sales C1 Raw Materials C2 Power & Fuel C3 Salaries(1Sec@Rs5000, 1guard@Rs1800PM for 12 months) C4 Wages(40 labourers) @Rs1800 PM(9 months) C5 Factory Overheads C6 Selling Expenses C7 Interest on Working Capital Loan Total Cost of Production and Sales D Profit Before Depreciation, Interest and Tax (PBDIT) E Depreciation F Profit Before Interest (PBI) G Interest on Term Loan H Profit after interest and depreciation Dividend Reserve Fund

DETAILS OF DEPRECIATION 1 Value of buildings at yr beginning 2 Depreciation on buildings 3 Value of P&M at yr beginning

4 Depreciation on P&M 5 Total Depreciation

Sl.No. 1 2 3 4 5

Details Total Variable Cost Total Fixed Cost Sales Contribution/ Kg Break Even Quantity (Kg)

Year 0

Year 1

10000.00 5000.00 15000.00

12583700.00 10360000.00 0.00 81600.00 648000.00 50000.00 50000.00 788083.33 11977683.33 606016.67 2250.00 603766.67 2200.00 601566.67 700.00 600866.67

0.10

10000.00 1000.00 5000.00

0.25

M-00

1250.00 2250.00

M-01 11724083.33 174250.00 12583700.00 #DIV/0! #DIV/0!

MAHUA: PROFIT AND LOSS ACCOUNT

12583700

Sales Less:

Raw Material Power & Fuel Salaries Wages Excise expenses Factory Overheads Depreciation Selling Expenses Interest on loan@11% Interest on short term loan Total Expenses Net Profit Less: Dividend Reserve Fund

10360000 0 120000 120000 400000 120000 2250 40000 2200 788083.33 ### 631166.67 700 630466.67

MAHUA: CASH FLOW Purchase price per kg of Flower Raw Material(Mahua Flower) Power & Fuel Salaries Wages Overheads(including rent) Selling Expenses(including local transportation) Excise expenses Interest on short term loan @14%pa Interest on loan@11% Total Expenses Sales Quantity(5% & 10 %wastage) Sales @ Rs 8/kg & Rs 11/kg of Mahua Cash received from Debtors Opening Cash Balance Total Receipts Cash surplus or deficit Borrowings Loan Payments Ending cash Balance Profit before depreciation Less:- Depreciation Profit after interest & depreciation Less:- Dividend @ 10% Profit after dividend Calculations for interest

Aggregated for the Year March

10360000.0 0.0 120000.0 120000.0 120000.0 40000.0 400000.0 788083.3 2200.0 11950283.3 1335700.0 12583700.0 12583700.0 10000.0

7.0 5180000.0 0.0 10000.0 60000.0 10000.0 10000.0 100000.0

May

7.0 5180000.0 0.0 10000.0 60000.0 10000.0 10000.0 100000.0 64166.7

0.0 0.0 0.0 10000.0 0.0 10000.0 0.0

5370000.0

5434166.7

113333.3

351500.0 2812000.0

351500.0 2812000.0 2812000.0 140000.0 2952000.0 -2482166.7 2500000.0 0.0 17833.3

0.0 0.0 2812000.0 17833.3 2829833.3 2716500.0 0.0 2000000.0 716500.0

10000.0 10000.0 -5360000.0 8050000.0 5500000.0 8050000.0 0.0 645616.7 140000.0 633416.7 2250.0 631166.7 10000.0 621166.7

April

93333.3

Borrowings Loan Payments Net borrowings Interest Cost

8000000.0 8000000.0 858083.3

5500000.0 0.0 5500000.0 64166.7

2500000.0 0.0 0.0 2000000.0 8000000.0 6000000.0 93333.3 70000.0

June

July

August

September October

November December January

0.0 0.0 0.0 10000.0 0.0 10000.0 0.0

0.0 0.0 0.0 10000.0 0.0 10000.0 0.0

0.0 0.0 0.0 10000.0 0.0 10000.0 0.0

0.0 0.0 0.0 10000.0 0.0 10000.0 0.0

0.0 0.0 0.0 10000.0 0.0 10000.0 0.0

0.0 0.0 0.0 10000.0 0.0 10000.0 0.0

70000.0

70000.0

70000.0

70000.0

70000.0

90000.0

90000.0

90000.0

90000.0

90000.0

0.0 0.0 0.0 716500.0 716500.0 626500.0 0.0 0.0 626500.0

0.0 0.0 0.0 626500.0 626500.0 536500.0 0.0 0.0 536500.0

0.0 0.0 0.0 536500.0 536500.0 446500.0

0.0 0.0 0.0 446500.0 446500.0 356500.0

0.0 0.0 0.0 356500.0 356500.0 266500.0

0.0 446500.0

0.0 356500.0

0.0 266500.0

0.0 0.0 0.0 10000.0

February 0.0 0.0 0.0 10000.0 0.0 10000.0 0.0

70000.0

10000.0 10000.0 100000.0 70000.0

0.0 0.0 0.0 10000.0 0.0 10000.0 10000.0 100000.0 70583.3

90000.0

200000.0

200583.3

90000.0

0.0 316350.0 0.0 3479850.0 0.0 0.0 266500.0 176500.0 266500.0 176500.0 176500.0 -23500.0 50000.0 0.0 0.0 176500.0 26500.0

316350.0 3479850.0 3479850.0 26500.0 3506350.0 3305766.7

0.0 0.0 3479850.0 3255766.7 6735616.7 6645616.7

70000.0

50000.0 6000000.0 3255766.7 645616.7 interest 2200.0 dividend 700.0 loan Ending Cash

0.0 2900.0 642716.7

0.0 0.0 0.0 0.0 0.0 0.0 50000.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 6000000.0 6000000.0 6000000.0 6000000.0 6000000.0 6000000.0 6050000.0 70000.0 70000.0 70000.0 70000.0 70000.0 70000.0 70583.3

0.0 0.0 50000.0 6000000.0 6000000.0 70000.0 70000.0

Sl.No. A Investment A1 Land A2 Building A3 Plant and Machinery A5 Preliminary Expenses A7 Working Capital Margin

Details

M-00

M-01

M-02

M-03

-1.20 -6.00 -1.00 -0.50 -15.49 Total Investment -24.19

B Sales B1 Capacity Utilisation (%) B2 Production of Kernel(in Kgs) B3 Selling Price (Rs./Kg) Sales Revenue C Cost of Production and Sales C1 Raw Materials C2 Power & Fuel C3 Salaries(1Sec@Rs5000, 1guard@Rs1800PM for 12 months) C4 Wages(40 labourers) @Rs1800 PM(9 months) C5 Factory Overheads C6 Selling Expenses C7 Interest on Working Capital Loan Total Cost of Production and Sales D Profit Before Depreciation, Interest and Tax (PBDIT) E Depreciation F Profit Before Interest and Tax (PBIT) G Interest on Term Loan H Profit Before Tax (PBT) I Write-off of preliminary expenses J PBT less write-off of prel exp. K Unabsorbed loss of previous years L Gross Income N Total Income O Income-tax Rate (%) P Income-tax

Q Profit after tax (PAT)

R Net Salvage Value of fixed assets S Net Recovery of Working Capital Margin T Net Cash Flow (NCF) U Present Value (PV) of Net Cash Flows V Net Present Value (NPV) WORKING CAPITAL ESTIMATES

-24.19 -24.19 #REF!

80.00 32400 200 64.80

80.00 32400 210 68.04

80.00 32400 221 71.44

49.25 0.65 0.82 6.48 0.50 0.50 7.88 66.07 -1.27 0.85 -2.12 #REF! #REF! 0.05 #REF! 0.00 #REF! #REF! 36.75 0.00

51.71 0.68 0.82 6.48 0.53 0.55 6.59 67.35 0.69 0.73 -0.04 1.25 -1.29 0.05 -1.34 0.17 -1.51 -1.51 36.75 -0.56

54.30 0.71 0.82 6.48 0.55 0.61 6.92 70.39 1.06 0.63 0.43 1.13 -0.70 0.05 -0.75 0.00 -0.75 -0.75 36.75 -0.28

#REF!

-0.96

-0.48

#REF! #REF!

0.61

0.92

49.25 49.25 12.31 2.05 34.88 18.00 6.28

51.71 51.71 12.93 2.15 36.63 18.00 6.59

54.30 54.30 13.57 2.26 38.46 18.00 6.92

Norm in months

1 Raw materials 5 Total current assets 6 Working capital margin @ 25% of total current assets 7 Trade credit 8 Bank credit for working capital 9 Interest rate on Working Capital Loan (%) 10 Interest on Working Capital Loan DETAILS OF DEPRECIATION

0.50

1 Value of buildings at yr beginning 2 Depreciation on buildings 3 Value of P&M at yr beginning 4 Depreciation on P&M 5 Total Depreciation INTEREST ON TERM LOANS 1 Loan at the beginning of first half 2 Loan repayable during first half 3 Loan at the beginning of second half 4 Loan repayable during second half 5 Annual interest rate (%) 6 Annual interest COST OF CAPITAL 1 Promoter's Equity 2 Term Loan 3 Khadi Village Industrial C 4 Dividend Rate (%) 5 Weighted cost of capital 6 Weighted average cost of capital

Sl.No. 1 2 3 4 5

Details Total Variable Cost Total Fixed Cost Sales Contribution/ Kg Break Even Quantity (Kg)

10.00 25.00

M-00

6.00 0.60 1.00 0.25 0.85

5.40 0.54 0.75 0.19 0.73

4.86 0.49 0.56 0.14 0.63

10.43 0.00 10.43 0.00 12.00 1.25

10.43 0.00 10.43 0.65 12.00 1.25

9.78 0.65 9.13 0.65 12.00 1.13

6.00 10.43 7.00 0.00 4.82 11.83

6.00 10.43 7.00 12.00 9.20

6.00 9.46 7.00 12.00 9.30

M-01 63.28 2.83 64.80 0.00005 60213

M-02 64.54 2.72 64.80 0.00005 57988

M-03 67.55 2.64 64.80 0.00005 56242

M-04

M-05

M-06

M-07

M-08

M-09

M-10

80.00 32400 232 75.01

80.00 32400 243 78.76

80.00 32400 255 82.70

80.00 32400 268 86.84

80.00 32400 281 91.18

80.00 80.00 32400 32400 295 310 95.74 100.53

57.01 0.75 0.82 6.48 0.58 0.67 7.27 73.57 1.44 0.54 0.90 0.98 -0.08 0.05 -0.13 0.00 -0.13 -0.13 36.75 -0.05

59.86 0.79 0.82 6.48 0.61 0.73 7.63 76.92 1.85 0.47 1.38 0.82 0.55 0.05 0.50 0.00 0.50 0.50 36.75 0.18

62.85 0.83 0.82 6.48 0.64 0.81 8.01 80.43 2.27 0.41 1.85 0.67 1.19 0.05 1.14 0.00 1.14 1.14 36.75 0.42

66.00 0.87 0.82 6.48 0.67 0.89 8.41 84.13 2.71 0.36 2.34 0.51 1.83 0.05 1.78 0.00 1.78 1.78 36.75 0.66

69.30 0.91 0.82 6.48 0.70 0.97 8.84 88.02 3.16 0.32 2.84 0.35 2.49 0.05 2.44 0.00 2.44 2.44 36.75 0.90

72.76 0.96 0.82 6.48 0.74 1.07 9.28 92.10 3.64 0.28 3.35 0.20 3.15 0.05 3.10 0.00 3.10 3.10 36.75 1.14

76.40 1.01 0.82 6.48 0.78 1.18 9.74 96.40 4.13 0.25 3.88 0.04 3.84 0.05 3.79 0.00 3.79 3.79 36.75 1.39

-0.08

0.32

0.72

1.13

1.54

1.96

2.40

1.13

1.36

1.61

1.86

2.14

2.42

2.65 15.49 20.86

57.01 57.01 14.25 2.38 40.38 18.00 7.27

59.86 59.86 14.97 2.49 42.40 18.00 7.63

62.85 62.85 15.71 2.62 44.52 18.00 8.01

66.00 66.00 16.50 2.75 46.75 18.00 8.41

69.30 69.30 17.32 2.89 49.09 18.00 8.84

72.76 72.76 18.19 3.03 51.54 18.00 9.28

76.40 76.40 19.10 3.18 54.12 18.00 9.74

4.37 0.44 0.42 0.11 0.54

3.94 0.39 0.32 0.08 0.47

3.54 0.35 0.24 0.06 0.41

3.19 0.32 0.18 0.04 0.36

2.87 0.29 0.13 0.03 0.32

2.58 0.26 0.10 0.03 0.28

2.32 0.23 0.08 0.02 0.25

8.48 0.65 7.83 0.65 12.00 0.98

7.18 0.65 6.53 0.65 12.00 0.82

5.88 0.65 5.23 0.65 12.00 0.67

4.58 0.65 3.93 0.65 12.00 0.51

3.28 0.65 2.63 0.65 12.00 0.35

1.98 0.65 1.33 0.65 12.00 0.20

0.68 0.68 0.00 12.00 0.04

6.00 8.16 7.00 14.00 10.31

6.00 6.86 7.00 14.00 10.58

6.00 5.56 7.00 16.00 11.96

6.00 4.26 7.00 16.00 12.51

6.00 2.96 7.00 18.00 14.56

6.00 1.66 7.00 18.00 15.75

6.00 0.34 7.00 20.00 19.33

M-04 M-05 M-06 M-07 M-08 M-09 M-10 70.72 74.04 77.54 81.21 85.08 89.14 93.40 2.58 2.53 2.49 2.46 2.45 2.43 2.43 64.80 64.80 64.80 64.80 64.80 64.80 64.80 0.00005 0.00005 0.00005 0.00005 0.00005 0.00005 0.00005 54881 53832 53038 52456 52053 51802 51684