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

OPENING BALANCE SHEET LIABILITIES SHARE CAPITAL

AMOUNT(Rs.) ASSETS

LONG TERM LOAN

92000 BUILDING PLANT & EQUIPMENT 368000 CASH

TOTAL

460000 TOTAL

CLOSING BALANCE SHEET LIABILITIES SHARE CAPITAL RESERVE FUND LONG TERM LOAN

TOTAL

AMOUNT (Rs.) ASSETS 92000 BUILDING 1281470.00 PLANT & EQUIPMENT 368000 DEBTORS CASH 1741470 TOTAL

AMOUNT(Rs.) 100000 350000 10000 460000

AMOUNT (Rs.) 90000.00 262500.00 630000 758970.00 1741470

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

100000.00 350000.00 450000.00

2520000.00 840000.00 0.00 81600.00 648000.00 50000.00 50000.00 1750.00 1671350.00 848650.00 97500.00 751150.00 40480.00 710670.00 9200.00 701470.00

0.10

100000.00 10000.00 350000.00

0.25

M-00

87500.00 97500.00

M-01 1417750.00 269500.00 2520000.00 #DIV/0! #DIV/0!

SIALI LEAVES: PROFIT AND LOSS ACCOUNT

2520000

Sales Less:

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

840000 4000 81600 96000 60000 97500 8000 40480 1750 1229330 1290670 9200 1281470

SIALI LEAVES: CASH FLOW Purchase price per kg of raw nut Raw Material(Dried Siali Leaves) Power & Fuel Salaries(1Sec/operator@Rs5000, 1guard/helper@Rs1800 for 12 months) Wages(10 labourers) @Rs 12000 PM(8 months) Manufaturing Overheads Selling Expenses(distributed over 8 months) Interest on short term loan @14%pa Interest on short term loan@11% Total Expenses

Aggregated for the Year March

840000.0 4000.0 81600.0 96000.0 60000.0 8000.0 1750.0 40480.0 1131830.0

Sales Quantity Sales @ Rs 10/kg of CHAKKI (80% recovery) one month credit Cash received from Debtors Opening Cash Balance Total Receipts Cash surplus or deficit Borrowings Loan Payments Ending cash Balance

252000.0 2520000.0 1890000.0 10000.0

Profit before depreciation Less:- Depreciation Profit after interest & depreciation Less:- Dividend @ 10% Profit after dividend Calculations for interest

1388170.0 97500.0 1290670.0 10000.0 1280670.0

April

7.0 7.0 105000.0 105000.0 500.0 500.0 6800.0 6800.0 12000.0 12000.0 7500.0 7500.0 1000.0 1000.0 1750.0 132800.0 134550.0

63000.0 63000.0 630000.0 630000.0 630000.0 10000.0 27200.0 10000.0 657200.0 -122800.0 522650.0 150000.0 150000.0 0.0 150000.0 0.0 150000.0 808650.0 27200.0 372650.0

150000.0

Borrowings Loan Payments Net borrowings Interest Cost

150000.0 1750.0

150000.0 0.0 0.0 150000.0 150000.0 0.0 1750.0 0.0

May

June

July

August

September October

November December January

February

7.0 105000.0 500.0 6800.0 12000.0 7500.0 1000.0 0.0

0.0 0.0 0.0 6800.0 0.0 0.0 0.0 0.0

0.0 0.0 0.0 6800.0 0.0 0.0 0.0 0.0

0.0 0.0 0.0 6800.0 0.0 0.0 0.0 0.0

0.0 7.0 0.0 105000.0 0.0 500.0 6800.0 6800.0 0.0 12000.0 0.0 7500.0 0.0 1000.0 0.0 0.0

7.0 105000.0 500.0 6800.0 12000.0 7500.0 1000.0 0.0

7.0 105000.0 500.0 6800.0 12000.0 7500.0 1000.0 0.0

7.0 7.0 105000.0 105000.0 500.0 500.0 6800.0 6800.0 12000.0 12000.0 7500.0 7500.0 1000.0 1000.0 0.0 0.0

132800.0

6800.0

6800.0

6800.0

6800.0 132800.0

132800.0

132800.0

132800.0 132800.0

0.0 0.0 630000.0 372650.0 1002650.0 869850.0 0.0 0.0 869850.0

0.0 0.0 0.0 869850.0 869850.0 863050.0 0.0 0.0 863050.0

0.0 0.0 0.0 863050.0 863050.0 856250.0 0.0 0.0 856250.0

0.0 0.0 0.0 856250.0 856250.0 849450.0 0.0 0.0 849450.0

0.0 0.0 0.0 842650.0 842650.0 709850.0

0.0 0.0 0.0 709850.0 709850.0 577050.0

0.0 0.0 0.0 577050.0 577050.0 444250.0

63000.0 630000.0 0.0 444250.0 444250.0 311450.0

0.0 709850.0

0.0 577050.0

0.0 444250.0

0.0 0.0 0.0 849450.0 849450.0 842650.0 0.0 0.0 842650.0

63000.0 630000.0 630000.0 311450.0 941450.0 808650.0

0.0 0.0 311450.0 808650.0 interest 40480.0 dividend 9200.0 loan Ending Cash

0.0 49680.0 758970.0

0.0 0.0 0.0 0.0

0.0 0.0 0.0 0.0

0.0 0.0 0.0 0.0

0.0 0.0 0.0 0.0

0.0 0.0 0.0 0.0

0.0 0.0 0.0 0.0

0.0 0.0 0.0 0.0

0.0 0.0 0.0 0.0

0.0 0.0 0.0 0.0

0.0 0.0 0.0 0.0

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 0.02 58.21 6.59 0.85 5.74 #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 55.41 2.83 64.80 0.00029 9767

M-02 64.54 2.72 64.80 0.00029 9406

M-03 67.55 2.64 64.80 0.00029 9123

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 0.00029 0.00029 0.00029 0.00029 0.00029 0.00029 0.00029 8902 8732 8603 8508 8443 8402 8383