1

6
 7

10

11
Assumptions
Projected funds requirements (Rs)

Proposed Loan from the lender

Date of commencement

Revenue Streams- GST (5%) Implications not considered for simplicity

Type

Sale of Sports Goods

Revenue-Repairs

Cost
Particulars

COGS as %age of Revenue

COGS on repair
Employee Cost- Other than production
Number of employees -
Admin/ F&A/ HR
Housekeeping

Average Salary per Month(Rs)

Admin/ F&A/ HR
Housekeeping

Other Expenses (Rs)

Rent
Sales and Promotion Expenses
Administrative and other Expenses
Electricity Bills and other utilities
Professional Fees

Break up of Project Cost

Equipment and Machinery

Furniture and Fixtures

Business Registration
Working Capital
Total

Tax to be provided at the rate of 30% p.a. in the year in which profit is reported

GST not considered for sake of simplicity

Net Current assets to turnover

Proposed Repayment Schedule

Disbursement Schedule
Date of Disbursement
12/1/2023
2/1/2024
 4,275,000.00

2,000,000.00

7/1/2024 9 months operation in Y 2024-25

Revenue per month in Rs Growth per year

Y2

1,000,000.00 25%
200,000.00 10%

Amount (Rs) Growth

Y1
25%
10%

Y1 Y3 onwards
3 5
2 3

Y1 Y2 onwards
70,000.00 5%
35,000.00 5%

Y1 Y2 onwards
250,000.00 3%
200,000.00 2%
150,000.00 5%
100,000.00 5%
15,000.00 5%

Acquisition Cost (Rs) Depreciation

1,500,000.00
Useful life – 5 years, SLM,
750,000.00 Useful life – 3 years, SLM,
25,000.00
2,000,000.00
 4,275,000.00

7%

Y1 Y2
20%

Amount (Rs) Funds utilised for

750,000.00 Furniture and Fixtures
1,250,000.00 Equipments
750,000.00
 Proposed ROI 12.00%

rowth per year

Y3 Y4

25% 20%
8% 8%
Y3 Y4
20% 60%
Revenue

Sale of Sports Goods

growth

Revenue-Repairs
Growth

TOTAL REVENUE
Y1 Y2
3/31/2025 3/31/2026

9,000,000.00 11,250,000.00
25%

1,800,000.00 1,980,000.00
10%

10,800,000.00 13,230,000.00
Y3 Y4
3/31/2027 3/31/2028

14,062,500.00 16,875,000.00
25% 20%

2,138,400.00 2,309,472.00
8% 8%

16,200,900.00 19,184,472.00
COST

Revenue - Sale of Sports Goods

COGS as %age of Revenue
COGS - Sale of Sports Goods

Revenue - Repairs
COGS on Repairs
COGS - Repairs

TOTAL COGS

Manpower Cost
Number of employees -
Admin/ F&A/ HR
Housekeeping

Salary per employee

Admin/ F&A/ HR
Housekeeping

Employee Salary Growth

Admin/ F&A/ HR
Housekeeping

Total Salary
Admin/ F&A/ HR
Housekeeping

SALARY

Rent
Growth
Sales and Promotion Expenses
Growth
Administrative and other Expenses
Growth
Electricity Bills and other utilities
Growth
Professional Fees
Growth

TOTAL ADMINISTRATION
TOTAL
Y1 Y2
3/31/2025 3/31/2026

9,000,000.00 11,250,000.00
25% 25%
2,250,000.00 2,812,500.00

1,800,000.00 1,980,000.00
10% 10%
180,000.00 198,000.00

2,430,000.00 3,010,500.00

3 3
2 2

70,000.00 73,500.00
35,000.00 36,750.00

5%
5%

210,000.00 220,500.00
70,000.00 73,500.00

280,000.00 294,000.00

250,000.00 257,500.00
3%
200,000.00 204,000.00
2%
150,000.00 157,500.00
5%
100,000.00 105,000.00
5%
15,000.00 15,750.00
5%

715,000.00 739,750.00
995,000.00 1,033,750.00
Y3 Y4
3/31/2027 3/31/2028

14,062,500.00 16,875,000.00
25% 25%
3,515,625.00 4,218,750.00

2,138,400.00 2,309,472.00
10% 10%
213,840.00 230,947.00

3,729,465.00 4,449,697.00

5 5
3 3

77,175.00 81,034.00
38,588.00 40,517.00

5% 5%
5% 5%

385,875.00 405,170.00
115,764.00 121,551.00

501,639.00 526,721.00

265,225.00 273,182.00
3% 3%
208,080.00 212,242.00
2% 2%
165,375.00 173,644.00
5% 5%
110,250.00 115,763.00
5% 5%
16,538.00 17,365.00
5% 5%

765,468.00 792,196.00
1,267,107.00 1,318,917.00
Project Cost
Equipment and Machinery

Furniture and Fixtures

Business Registration

Working Capital

Total

Projected funds requirements

Interest Before commencement
Total Project Cost Including
Interest
Loan
Capital to be introduced
Proposed ROI

Interest Before commencement

Funds Disbursed
Date of Disbursement
12/1/2023
2/1/2024
Total
Allocation of Interest before commencement ba

Particulars
Equipment and Machinery
Furniture and Fixtures
Total
 1,500,000.00

750,000.00

25,000.00

2,000,000.00

4,275,000.00

4,275,000.00
114,575.34

4,389,575.34
2,000,000.00
2,389,575.34
12.00%

- 6/30/2024
Amount (Rs) Days ROI
750,000.00 213 12.00%
₹ 1,250,000.00 151 12.00%
2,000,000.00
commencement based on the utilisation of funds for the asset class
Interest before
commencement
Acquisition cost allocated
1,500,000.00 52,520.55
750,000.00 62,054.79
2,250,000.00 114,575.34
Interest
52,520.55
62054.79452
114,575.34
e asset class