DETAILED PROJECT REPORT

FOR:

MRS. RAFEEQA BEGUM

LOCATION:
HARD ABOORA BUDGAM KASHMIR

PROJECT ON:
SHAWL EMBROIDERY
PROJECT COST:
3 LACS
Bank finance 2.85 lacs
Promoter Contribution.15 lacs
 PROJECT COST SUMMARY
Amount
S.No PROJECT COST SUMMARY AMOUNT IN RS (in Lacs)

2 Captial Expenditure 47,500.00 0.475

3 Pre-operative/Preliminary Expenses - -

4 Working Capital Requirement/Current asset 252,500.00 2.525

TOTAL 300,000.00 3.000

5

Means of Finance AMOUNT IN RS (in Lacs)

1 Promoters contribution @5% 15,000.00 0.25
2 Bank Finance @95% 285,000.00 4.75

300,000.00 5.00
 PROJECTED BALANCE SHEET

Particulars Base Year 1st 2nd 3rd 4th 5th

Liabilities

Capital 0.15 0.15 0.15 0.15 0.15 0.15

Reserves & Surplus 0.00 0.81 2.12 3.95 6.27 9.08
Secured Loan 2.85 2.27 1.70 1.12 0.55 0.01
Current Liabilities 0.00 0.14 0.20 0.25 0.30 0.35

Total 3.00 3.37 4.17 5.47 7.27 9.59

Assets

Gross Block 0.47 0.47 0.32 0.17 0.16 0.15

Depreciation 0.00 0.15 0.15 0.15 0.15 0.15

Net Block 0.47 0.32 0.17 0.02 0.01 0.00

Current Assets Excluding 2.53 2.65 3.18 3.82 4.58 8.90

cash & bank balance
Pre-operative/Preliminary 0.00 0.00 0.00 0.00 0.00 0.00
Expenses

Cash and Bank balance 0.00 0.40 0.48 0.57 0.63 0.80

Total 3.00 3.37 3.83 4.41 5.22 9.70

0.00 0.34 1.06 2.05 -0.11

 PROFITABILITY STATEMENT

Operating Years Amount : Rs. in Lacs

Particulars 1st 2nd 3rd 4th 5th

Capacity Utilisation 50% 60% 70% 80% 90%

Sales Realization 6.00 7.20 8.40 9.60 10.80

Expenditure

Material & Recurring 2.05 2.46 2.87 3.28 3.69

Consumption
Salary & wages 2.40 2.64 2.90 3.19 3.51
Other expenses 0.34 0.41 0.48 0.54 0.58

Total 4.79 5.51 6.25 7.01 7.78

Gross profit 1.21 1.69 2.15 2.59 3.02

Financial expenses
Depreciation (SLM) 0.15 0.15 0.15 0.15 0.15
Preliminary expenses written- - - - - -
off
Interest on Loan 0.29 0.24 0.18 0.13 0.07
Total 0.44 0.39 0.33 0.28 0.22

Profit before tax 0.78 1.30 1.81 2.31 2.80

Taxation

Profit after tax 0.78 1.30 1.81 2.31 2.80

Amount Transferred to
Balance sheet
Net Profit Ratio (NP Ratio) 0.13 0.18 0.22 0.24 0.26

Return On Investment (ROI) 15.50 25.98 19.08 24.31 29.45

 PROJECTED CASH FLOW STATEMENT

Particulars Base 1st 2nd 3rd 4th 5th

Year

A Cash Flows from Operating Activities

. Net Profit as per P&L Account - 0.81 1.31 1.83 2.32 2.81
. Depreciation - 0.15 0.15 0.15 0.15 0.15
. Interest on bank finance - 0.29 0.24 0.18 0.13 0.07
. Changes in Current Liabilities - 0.14 0.06 0.05 0.05 0.05
. Changes in Current Assets (2.53) (0.13) (0.53) (0.64) (0.76) (4.32)
Pre-operative Expenses written off - - - - - -
Increase/Decrease in Working Capital
Loan - - - - - -
Provision For Taxation - - - - - -
. Taxes Paid during the year - - - - - -

Cash Flows from Operating Activities

(A) (2.53) 1.83 1.23 1.58 1.88 (1.24)

B Cash flows from Investing Activities (B) (0.47) - - - - -

C Cash flows from Financing Activities

.
Drawings
. Increase/Decrease in shareholders funds
0.25 - - - - -
interest on term loan - (0.29) (0.24) (0.18) (0.13) (0.07)
. Increase/Decrease in loan 4.75 (0.96) (0.97) (0.96) (0.96) (0.91)

Cash flows from Financing Activities

(C) 5.00 (1.25) (1.21) (1.14) (1.09) (0.98)

D Net Increase/ Decrease in Cash during

the year (A+B+C)=D 2.01 0.59 0.02 0.43 0.80 (2.22)
E Cash and Cash Equivalents at the year
Beginning (E) - - 0.59 0.48 0.91 1.71
F Cash and Cash Equivalents at the year
End (D+E) 2.01 0.59 0.48 0.91 1.71 (0.51)

0.40 0.48 0.57 0.63 0.80

0.19 - 0.34 1.08 (1.31)

 Annexure i

REQUIREMENT OF Current Assets/ working capital

Amount
S.No Description Amount
in Lacs
Working Capital on 3month cycle
1 Rawmaterial 30,000 0.30
Staff & labour 15,000 0.15
Other Expenses 2,500 0.03
Total 47,500 0.48

Annexure II

Amount
Plant & Machinery/Equipments Amount in Lacs

A Plant & Equipments:

1 Rennovation of room 102,500 0.42
2 Invetor ups, Battery 50,000 0.35
3 Hand Held Tools 20,000 0.19
5 Furniture ,Locker 50,000 0.04
6 Matting 30,000
Total 252,500 1.00
 REPAYMENT SCHEDULE
(Rs in lacs)
MONTH YEAR 0 1 2 3 4 5
Month 1 Opening balance 2.85 2.85 2.27 1.70 1.12 0.91
Repayment 0.00 0.08 0.08 0.08 0.08 0.08
Interest @10% 0.02 0.02 0.02 0.01 0.01 0.01
Closing balance 2.85 2.77 2.19 1.62 1.04 0.83
2 Opening balance 2.85 2.77 2.19 1.62 1.04 0.83
Repayment 0.00 0.08 0.08 0.08 0.08 0.08
Interest @10% 0.02 0.02 0.02 0.01 0.01 0.01
Closing balance 2.85 2.69 2.11 1.54 0.96 0.75

3 Opening balance 2.85 2.69 2.11 1.54 0.96 0.75

Repayment 0.00 0.08 0.08 0.08 0.08 0.08
Interest @10% 0.02 0.02 0.02 0.01 0.01 0.01
Closing balance 2.85 2.61 2.03 1.46 0.88 0.67

4 Opening balance 2.85 2.61 2.03 1.46 0.88 0.67

Repayment 0.00 0.08 0.08 0.08 0.08 0.08
Interest @10% 0.02 0.02 0.02 0.01 0.01 0.01
Closing balance 2.85 2.53 1.95 1.38 0.80 0.59

5 Opening balance 2.85 2.53 1.95 1.38 0.80 0.59

Repayment 0.00 0.08 0.08 0.08 0.08 0.08
Interest @10% 0.02 0.02 0.02 0.01 0.01 0.00
Closing balance 2.85 2.45 1.87 1.30 0.72 0.51

6 Opening balance 2.85 2.45 1.87 1.30 0.72 0.51

Repayment 0.00 0.08 0.08 0.08 0.08 0.08
Interest @10% 0.02 0.02 0.02 0.01 0.01 0.00
Closing balance 2.85 2.37 1.79 1.22 0.64 0.43

7 Opening balance 2.85 2.37 1.79 1.22 0.64 0.43

Repayment 0.00 0.08 0.08 0.08 0.08 0.08
Interest @10% 0.02 0.02 0.01 0.01 0.01 0.00
Closing balance 2.85 2.29 1.71 1.14 0.56 0.35
8 Opening balance 2.85 2.29 1.71 1.14 0.56 0.35
Repayment 0.00 0.08 0.08 0.08 0.08 0.08
Interest @10% 0.02 0.02 0.01 0.01 0.00 0.00
Closing balance 2.85 2.21 1.63 1.06 0.48 0.27

9 Opening balance 2.85 2.21 1.63 1.06 0.48 0.27

Repayment 0.00 0.08 0.08 0.08 0.08 0.08
Interest @10% 0.02 0.02 0.01 0.01 0.00 0.00
Closing balance 2.85 2.13 1.55 0.98 0.40 0.19

10 Opening balance 2.85 2.13 1.55 0.98 0.40 0.19

Repayment 0.00 0.08 0.08 0.08 0.08 0.00
Interest @10% 0.02 0.02 0.01 0.01 0.00 0.00
Closing balance 2.85 2.05 1.47 0.90 0.32 0.19

11 Opening balance 2.85 2.05 1.47 0.90 0.32 0.19

Repayment 0.00 0.08 0.08 0.08 0.08 0.09
Interest @10% 0.02 0.02 0.01 0.01 0.00 0.00
Closing balance 2.85 1.97 1.39 0.82 0.24 0.10

12 Opening balance 2.85 1.97 1.39 0.82 0.24 0.10

Repayment 0.00 0.08 0.08 0.08 0.08 0.09
Interest @10% 0.02 0.02 0.01 0.01 0.00 0.00
Closing balance 2.85 1.89 1.31 0.74 0.16 0.01

0.29 0.24 0.18 0.13 0.07 0.05

 Annexure V

DEPRECIATION CALCULATION

Amount in Lacs

PARTICULARS P&M TOTAL

Cost Price 150,000.00 1.00

Total 150,000.00 1.00

Rate of Depreciation 10%

Amount of depreciation 15000.00 15,000.00

Total depreciation Per Annum 15,000.00

 Annexure VIII

REQUIREMENT OF SALARY AND WAGES PER ANNUM

S.No Description Salary PM Salary PA Rs Amount in Lacs

Rs Per Annum
a) Works staff

1 Skilled Labour 2no@ rs 10000 60,000.00 240,000.00 2.40

Total 60,000.00 240,000.00 2.40

Annexure IX

UTILITIES
UTILITY UTILITY PA
S.No Particulars Amount in Lacs
PM Rs Rs

1 Power & fuel 1,000.00 12,000.00 0.12

Fuel /Energy other than
2 Electricity 1,500.00 18,000.00 0.18
3 Water 400.00 4,800.00 0.05

Therefore total cost on utilities 2,900.00 34,800.00 0.35

 Annexure VI

STATEMENT OF REVENUE AT 100% CAPACITY UTILISATION

S.No Particulars Details Revenue

Rs. In Lacs

1 Sales 1,200,000.00

1,200,000.00

Assumptions for Revenue Generation at 100% Capacity utilistion

1 No of working days in a year =220 days.

Annexure VII

STATEMENT OF RAW MATERIAL CONSUMPTION & Recurring Consumables AT 100% CAPACITY UTILISATION

S.No Particulars Details RM Cost

Rs. In Lacs

1 Raw material & Other Consumables 2.50

2.50
 Annexure VIII

CapacityUtilisation Chart

Amount in Lacs

Material &
Capacity recurring
Year Utilisation Revenue Consumption Salary Utilities

Base Year 0% - - - -

1st 50% 600,000.00 1.25 2.40 0.34

2nd 60% 720,000.00 1.50 2.64 0.41

3rd 70% 840,000.00 1.75 2.90 0.48

4th 80% 960,000.00 2.00 3.19 0.54

5th 90% 1,080,000.00 2.25 3.51 0.58