| s.no | Items |
Amount in Rs. |
| 1 | Pulper | 60000 |
| 2 | Stirrers | 20000 |
| 3 | Steam Jacketed Kettles | 40000 |
| 4 |
Precision Weighing Scale |
10000 |
| 5 | Containers & vessels | 20,000 |
| 6 | Furnitures | 20000 |
| 7 | Desktop computer | 30000 |
| Total Fixed Capital |
200,000
Requirement of Power = 10HP |
| Sl.No | Profession | Nos. |
Salary In Rs. |
| 1 | Manager | 1 | 15000 |
| 2 | Sales Person | 2 | 24000 |
| 3 | Skilled workers | 1 | 10000 |
| 4 | Semi Skilled Workers | 1 | 8000 |
| Total | 57,000 |
| Power Charges | 6500 |
| Water charges | 1000 |
| Rent | 10000 |
| Telephone charges | 500 |
|
Miscellaneous expenses |
500 |
| Total | 18,500 |
| Particulars |
No. of month |
Amount |
| Tomato | 3 | 135000 |
| Other ingredient | 3 | 112500 |
| Packing Raw Material | 3 | 75000 |
| Salaries | 3 | 171000 |
| Utilities | 3 | 55500 |
|
Rent,Telephone and other miscellaneous expenses |
3 | 33000 |
| Total Working Capital | 5,82000 |
| 1 | Fixed Capital | 200,000 |
| 2 | Working capital | 582,000 |
| Total Project Cost | 7,82000 |
| 1 | Own Capital | 1,95500 |
| 2 | Term Loan | 1,50000 |
| 3 |
Working Capital Loan |
4,36500 |
| Total recurring cost | 2328000 |
| Depreciation on machinary @10% | 18000 |
| Depreciation on furniture @20% | 4000 |
|
Interest on term loan + Working capital loan @15% |
87975 |
| Total Cost of Production | 24,37975 |
|
Item Name |
Quantity(kg) | Rate/kg(Rs) | Value(Rs) |
|
Tomato sauce |
30,000 | 95 | 28,50000 |
| Net Profit (before taxation) Per year | 4,12025 |
= (Net profit per year * 100) / Turnover per year = (412025*100) / 28,50000 = 14.45%
= (Net profit per year * 100) / Total investment = (412025*100) / 782,000 = 52.68%
| Rent for one year | 120000 |
| Total depreciation | 22000 |
| Interest on total investment | 87975 |
| 40% of salaries | 273600 |
| 40% of utilities | 91800 |
| Total | 595375 |
BEP = (Fixed Cost * 100) / (Fixed Cost + Net Profit )
= ( 595375 * 100 ) / ( 595375 + 412025 )
= 59.10%
