Financial Implication:-

1. Land and building-

The cost of land is Rs 4 Lakhs and the unit has constructed the required building and the cost of building is Rs 8 Lakhs.

2. Plant and machineries

Total
a 40 Station Banana (PU making Machine) 1 no 12,07,500.00
b 3HP Air compressor 1 no 48,090.00
c Side Trimming Machine 1 no
d Poly ISO Loading Pump 2 no
e Silicon Spray Tank 1 no
f Air Drier 1 no
g Mixer 1 no 29,400.00
h Molds:-
.Kids Size 1 to 5 (5pair) 1,57,500.00
.Gents 6 - 10 (5pair) 1,68,000.00
.Ladies 5 - 9 (5pair) 3,15,000.00
i Computer with all accessories 2 nos 41,300.00
j Barcode printer 1 no 19,200.00
19,85,990.00

3. Electrification Cost

Wiring material cost 80,611.00
Labour Charge 10,000.00
K.S.E.B Deposits 6,000.00
Total 96,611.00

4. Miscellaneous Assets

Office Table 1 x 8000.00 8,000.00
Executive Chair 2 x 5000 10,000.00
Sofa Set 1 no 15,000.00
Total 33,000.00

5. Pre- Operative Expenses

Registration & licences 15,000.00
Reports,Travelling Expenses 10,000.00
Other Cash Expenses 10,000.00
Total 35,000.00

Working Capital

1. Raw materials

a Voralast ge liquid 143

ISOC/Nate Rs 245.00 x1320Kg

3,23,400.00
b Voralast ge 776 polyol

Rs 225.00 x1200Kg

2,70,000.00
c Carton Box

12000Nos x Rs 6.75

85,050.00
Total 6,87,450.00

2. Salary/Wages

a Machinist

5nos x Rs 10000.00

50,000.00
b Packing

4 nos x Rs 5000.00

20,000.00
c Accountant

1 nos x Rs 6000.00

6,000.00

d Computer operator

1 nos x Rs 6000.00

6,000.00

Total 82,000.00

3. Other Expenses

a Telephone 1,500.00
b Electricity 5,600.00
c Transport 3,000.00
d Advertisement 1,500.00
e Repair 3,200.00
f Insurance 1,700.00
g Misc Expenses 4,500.00
Total 21,000.00

Total Working Capital

a Raw materials 6,78,450.00
b Salary/Wages 82,000.00
c Other Expenses 21,000.00
Total 7,81,450.00

PROJECT COST

PROJECT COST

Land 4,00,000.00
Building 8,00,000.00
Plant&Machinery 19,85,990.00
Misc-- Assets 33,000.00
Electrification 96,610.00
Pre Op Expenses 35,000.00
WorkingCapital 7,81,450.00
Total 41,32,050.00

Means of Finance

a Term Loan 22,00,000.00
b Working Capital Loan 3,00,000.00
c Own Contribution 16,32,050.00
Total 41,32,050.00

Cost of Production (1 month)

a Raw Materials 6,78,450.00
b Salary/Wages 82,000.00
c Other Expenses 21,000.00
d Interest on loan 27,080.00
e Depreciation 17,550.00
Total 8,26,080.00

Sales per Month

Ladies Foot Wear

Rs 120.00 x 15000 nos

Rs 135.00 x 1000 nos

Rs 250.00 x 1000 nos

1,80,000.00

1,35,000.00

2,50,000.00

Gents Foot Wear

Rs 145.00 x 800 nos

Rs 160.00 x 800 nos

Rs 265.00 x 370 nos

1,16,000.00

1,28,000.00

98,050.00

Total 9,07,050.00

a.) Revenue/Sales Month

a.) Revenue/Sales Month

Monthly Revenue/Sales---------------------------------9,07,050.00

Less Cost Production/Expenses-------------------8,26,080.00

----------------------------

Difference (Profit)------80,970.00

Annual sales------------Rs-108.90 Lakhs

Annual Profit----------Rs-9.72 Lakhs

b.) Net profit Ratio

Net profit(p.a) x100 ---------------------------------------9.72 x100

= ---------------- = 8.93 %

Turnover (p.a)-------------------------------------------------------(9.07x12)

c.) Rate of return on total capital Investment

Net profit(p.a) x100------------------------------------9.72 x100

= ---------------- = 17.07 %

Total Investment------------------------------------(56.94)

d.) Break-even point

B.E.P = Annual Fixed cost

------------------------------------------

(Annual Fixed cost + Annual Net Profit)

7.32 × 100

B.E.P =-------------------------- = 43 %

7.32 + 9.72