Project Cost

Sl.No.

 Particulars Amount
1 Land Free Hold
2 Building Free Hold
3 Plant & machinery 396400
4 Preliminary expense 47000
5 Working capital 2,22,100.00
Total Rs. 665,500.00

Depreciation

Depreciation

Year Machinery
Cost Depn
1 443400 44340
2 399060 39906
3 359154 35915
4 323238 32324
5 290914 29091
6 261823 26182
7 235641 23564

SALES REVENUE AT DIFFERENT LEVELS OF OPERATION

Sl. No

Description of Revenue

 volume of sales at 100% (in K.g) volume of sales at 60% (in K.g) Average rate (in R.S) Value in Rs. at 60% Value in Rs. at third year
1 Rice Powder 34740 20844 36 750384 875448
2 Chilly Powder 10890 6534 102 666468 777546
3 Coriander Powder 10890 6534 102 666468 777546
4 Turmeric Powder 10890 6534 106 692604 808038
5 Curry powder 10890 6534 205 1339470 1562715
6 Herbal Powder 10890 6534 502 3280068 3826746
7 Coconut oil 5285 3171 153 485163 566024
Total 89190 53514 7880625 9194063

BREAK EVEN ANALYSIS 3 year

A. Variable cost
Direct Raw materials 8184820
Direct Labour 304290
Direct Expenses 162400
Total 8651510
B. Fixed & semi-variable cost
Consumable Stores & Indirect Material 24000
Indirect Labour 112455
Indirect Expenses 171000
Financial expense 50804
Total 358259

Selling price (S.P) :9194063

Variable cost (V.C):8651510

Difference (Contr.):542553

Break Even Point =Fixed & semi variable cost X capacity X 100 Difference in S.P and V.C X 100

BEP= 46.22 %

COST OF PRODUCTION & PROFITABILITY ESTIMATE

Sl..no

 Particulars
1
No of working days 300
No of shifts 1
Production capacity in No 89190
Capacity utilisation(%) 60
Actual production 53514
L Sales in Lakhs 78.806
II Cost of production (all values in Lakh Rupees)

Raw materials& consumables

 70.3956
Power& fuel 1.032
Repair& maintenance 0.144
Salaries& wages 3.780
Insurance 0.060
Depreciation 0.443
Sub total 75.855
III Selling &Administration Expense
Telephone charges 0.180
Travelling expense 0.300
Transporting 0.180
Advertising 0.120
Sub total 0.780
lV Financial Expense
Interest on bank loan 0.711
Sub total 0.711
V Total (II+III+IV) 77.346
VI Operating profit 1.460
VIII Pre-expense written off 0.008
IX Taxation 0.000
X Net profit 1.452
XI Withdrawals 0.145
XII Net cash accruals 1.307
Xlll Cumulative Surplus 1.307

DEBT SERVICE COVERAGE RATIO

Sl no Particulars
1 Net profit 1.452
2 Depreciation 0.443
3 Interest on loan 0.711
4 Pre expense written off 0.008
5 Total 2.615
6 Repayment of term loan 0.713
7 Interest on loan 0.711
8 Total (Rs in lakhs) 1.424
9

Debt Service Coverage Ratio

 1.836

Means of finance

Percentage of Own capital under the Scheme = 25

Sl.No.

 Particulars

Amount.Rs.
1 Own capital 1,66,375.00
2 Term loan from bank 3,32,550.00
3 Working capital loan 1,66,575.00
Total Rs. 6,65,500.00

MACHINERY/ EQUIPMENTS

Sl. No. Description Rate Qty Amount
a.

Multi mill Pulveriser one side double head 12" and other side single head 12"

 59500 1 59,500.00
b. 10 HP Crompton motor with starter, switch and capacitor 27000 2 54,000.00
c. 12" disintegrator with stand 36000 1 36,000.00
d. Uruli Roaster capacity 15 Kg / batch with electric motor 28500 1 28,500.00
e.

Parts of flour mill -motor pulley, belt, rail, foundation bolt and belt guard

 30000 1 30,000.00
f. Single head pulverisor 26000 1 26,000.00
g. 4 Bolt oil expeller 92000 1 92,000.00
h. Electronic weighing balance 14500 1 14,500.00
i. Cubical control panel with all components 29500 1 29,500.00
VAT 5 % for item no1,3,4,5,6,7,8 14325 1 14,325.00
VAT 14.5 % for item 2,9 12107.5 1 12,107.50
Total 3,96,433.00

DIRECT MATERIALS

Requirement @ capacity utilisation of 60 %
Sl. No. Description Unit Rate Rs. Quantity in Kg. Amount/month
1 Rice (kg) Kg 25 1930 48,250.00
2 Chilly (kg) Kg 80 605 48,400.00
3 Coriander (kg) Kg 80 605 48,400.00
4 Turmeric Kg 85 605 51,425.00
5 Spices Kg 170 605 1,02,850.00
6 Herbs Kg 400 605 2,42,000.00
7 Packing Materials (kg) Kg 80 60 4,800.00
8 Copra Kg 102 377.5 38,505.00
TOTAL PER MONTH 5,84,630.00
TOTAL PER ANNUM Rs. 70,15,560.00

INDIRECT MATERIALS

Sl. No.

 Description Unit Rate Quantity Amount
1. Coolant, Lubricant etc. L.S 2000 1 2000
TOTAL PER MONTH 2000
TOTAL PER ANNUM 24,000.00

DIRECT LABOUR

Sl. No Description Nos

Monthly Rate

 Amount
Wages: Skilled Worker 1 8500 8,500.00
Semiskilled Worker 1 7500 7,500.00
Unskilled Worker 1 7000 7,000.00
TOTAL 23,000.00
TOTAL PER ANNUM 2,76,000.00

DIRECT EXPENSES

Sl. No. Description

Expense per Month
1 Power & Fuel 8,600.00
2 Cost of Defective/Rejects 3,000.00
TOTAL PER MONTH 11,600.00
TOTAL PER ANNUM 1,39,200.00

INDIRECT EXPENSES

Sl. No. Description Expense per Month
1 Advertising Expenses 5,000.00
2 Insurance 1,200.00
3 Lighting 250.00
4 Rent 500.00
5 Repairs & Maintenance 1,000.00
6 Telephone charges 1,500.00
7 Travelling expense 1,500.00
8 Stationery & Printing 800.00
9 Transporting charges 2,500.00
TOTAL PER MONTH 14,250.00
TOTAL PER ANNUM 171,000.00

WORKING CAPITAL ESTIMATE

Sl. No Description Requirement in Days

Amount (Rs.)
1 Raw Material Inventory 6 1,40,791.00
2 Work in Progress Inventory 1 23,465.00
3 Finished Goods Inventory 1 23,465.00
4 Receivable in Days 1 23,465.00
5 Labour Charges 3 3,780.00
6 Other Expenses/ Overheads 3 3,102.00
TOTAL 2,18,068.00

REPAYMENT SHEDULE OF BANK LOAN

Amount 499125 Rate of interest 14.00 (%)
Year Principal Repayment Balance Interest Total
Year1 499125 71304 427821 71125 142429
Year2 427821 71304 356518 60965 132268
Year3 356518 71304 285214 50804 122107
Year4 285214 71304 213911 40643 111947
Year5 213911 71304 142607 30482 101786
Year6 142607 71304 71304 20322 91625
Year7 71304 71304 0 10161 81464