M/S SIVA SAI SEEDS

Prop: Mrs. MAMATHA,

W/O SRI CHANDRASEKHAR

PROJECT REPORT

INTRODUCTION

Seed has been an important agricultural commodity since the first crop plant
was domesticated by pre-historic man. For thousand of years, man cleaned
seed of his food crops by winnowing. This is still an important process, but it is
no longer adequate to supply the kind of seed needed by farmer.

Seed processing is a vital part of the seed production needed to move the
improved genetic materials of the plant breeder into commercial channels for
feeding the rapidly expanding world population. The farmer must get the
quality seed that is free from all undesired materials because farmers entire
crop depends on it.

Seed can seldom be planted in the condition in which it comes from the
growers. In fact, many seed lots contain weed or crop seed or inert material
that make them unfit for sale without processing. Crop seed also frequently
have stems, awns, clusters or other structures, which prevent from flowing
through the drill freely.

Seed processing is that segment of the seed industry responsible for

upgrading seed (Fig. 1), improving planting condition of seed, and applying
chemical protectants to the seed.

Advantages of seed processing:

1. Make possible more uniform planting rates by proper sizing
2. Improve seed marketing by improving seed quality
3. Prevent spread of weed seed
4. Prevent crops from disease by applying chemical protectants
5. Reduces seed losses by drying

6. Facilitate uniform marketing by providing storage from harvest time until

the seed is needed for planting.
Raw seed

Inert material

Common weed seed

Noxious weed
seed

Other crop seed

Deteriorated seed

Other variety seed

Damaged seed

Off size seed

Cleaned, Graded, Treated,

Packed, Tested seed

Fig. 1. Undesirable materials removed during processing of seed

An important factor to consider is the moisture content of the seed prior to

processing. Seed with moisture content above 15% are subject to excessive
damage in the processing line. In this case natural or artificial drying may be
necessary.

Physical characteristics used to separate seed include size, length, weight,

shape, surface texture, colour, affinity for liquids and electrical conductivity.

Seed processing can broadly be divided into various steps (Fig. 2). As the
seed is received into the processing plant, it goes either directly into the
cleaning process or into storage to await processing. Drying may be
necessary. As processing begins, the first phase (conditioning and precleaning) consists of scalping, debearding, shelling or any other operation
necessary to make the seed flow easily. The second phase (cleaning and
grading) includes the removal of inert materials, weed seed, other crop seed,
and broken seed that are larger or smaller than the crop seed and obtain the
seed mass in the uniform size range of perforations of top and bottom screen.

After the desired purity is obtained, seed enters the final processing phase of
separation based on specific characteristics like length, weight etc and
treating and packaging. Processed seed is stored for later sale.

Conditioning &
pre-cleaning

Receiving

Bulk storage

Separating and
upgrading

Cleaning

Treating and bagging

Storage

Fig. 2. Basic flow and essential steps in seed processing

Rationale
India is one of the major rice growing areas in the world and it is consumed by
more than half of its population. The increase in rough rice production in the
last few years is mainly due to the Green revolution and the introduction of
high yielding varieties.

Orissa is major paddy growing state. The area under production is 4500000
ha with production of 7148400 tonnes and yield in the state is 1589 kg/ha.

The paddy yield in the state is very low as compared Punjab and Tamilnadu
where the yield is 3346 and 3579 kg/ha, respectively. The non-availability of
good quality seed is one of the main reasons of it. The sowing and harvesting
time of paddy in the state is given in Table I
Sowing and harvesting time of paddy
Rabi

Kharif

Sowing

Harvesting

Sowing

Harvesting

Jan.

May-June

June-July

Oct-Nov.

Objective of Project
The State Government has accorded high priority to the upliftment of rural
economy through the development of agricultural sector. Seed being vital
input to agriculture, continuous efforts are being made to ensure availability of
quality seeds to farmers in order to sustain the agricultural development.

In the present situation the demand of quality seeds is so high that the
O.S.S.C. or any government agency alone can not meet the demand of
quality seeds, which would be required to fill by the private seed projects.
In view of above, the project has been formulated with the objective to
produce quality seed of paddy through scientific methods and adopting
appropriate processing through establishment of seed processing plant.
Essential Requirements for success of Seed Company
Following are essential requirements for setting up and successful operation
of a seed company:

I. Farm
II. Processing plant
III. Electricity

IV. Buildings
V. Raw materials
VI. Man power
VII. Marketing
Farm
Farm is needed for undertaking production of certified seeds. In Indian
conditions, contract growing of seed has become fairly acceptable and
venture being profitable, farmers are coming forward to undertake seed
production for reliable companies.
As has already been previously indicated, the proposed locality is having
excellent irrigation facility and farmers are already aware of seed production
programmes of OSSC, there is no problem in identifying experienced and
progressive farmers willing to undertake seed production for the company. In
the initial year, response has been very encouraging.
Owners of the company have their own farm, which would exclusively support
production of foundation seed from breeder seed, if intended or planned at
later date.
Processing plant
Seed processing plant will be equipped with all the machines needed for
successful cleaning, grading operations. Similarly, seed storage is needed to
store the seed during the period from receipt of seed at the plant till it is
supplied to the dealer/farmer for sale.
Cleaner is the basic machine in a seed processing plant. Capacity of plant is
accordingly known by the capacity of cleaners. The capacity of seed cleaners
is specified in terms of wheat seed. While handling paddy, the capacity of
machine reduces to half and hence the company would plan to establish a
plant with sufficient capacity to process double the quantity of planned paddy
production within the available processing period.

Considering the seed production plan, the company requires seed processing
plant of 2 ton per hour capacity to handle present requirements as well as to
handle future processing needs.
Electricity
Electricity is available from Orissa state electricity board. However, standby
DG set would also be installed to take care of processing need in the event of
power failure.
Buildings
Seed processing plant building, seed stores, reject store and office
accommodation is needed to perform the processing and storage works
successfully.
Raw material
Raw material for the certified seed production programme is foundation seed,
which would be available from KVKs/University/SSC/NSC without any
problem.
Other raw materials, like certification and packing material is available in the
market, which would be purchased with printing in the name of the company.
Manpower
Adequate labour force is available around the area to work on the processing
plant. This would rather be an opportunity for employment to rural youth in this
backward rural area. Expert support will be available from OSSCA and other
state agencies. Company also plans to employ agricultural graduate for
internal quality checks.
Marketing
Company is using its own outlet for sale. Experiences of previous year
indicate that company was able to sale about 40% of produce through own
sale counter. Subsequent queries from farmers are encouraging. Rest of the
material was sold through dealer or to NSC. Company plans to increase its
dealers network throughout the locality and also have suitable tie-ups with

state/central agencies for sale of seed and anticipates that there would be no
problem with sale of seeds.

Seed Processing Plant and Buildings

Seed, as a component of the production phase in the grain industry can be
considered as a mini industry that requires integration of production
processing; storage, and marketing. Although only a small part of the total
system, the seed has a strong influence on the viability of the industry,
because as the most basic input, the seed sets the upper limits of productivity,
product quality, and price.

Seed processing plant is designed based on the characteristics of seed grain

and the impurities present in it, which need to be separated. Capacity of plant
is known by the capacity of the seed cleaner which is the basic machine in the
seed processing plant. Other machines, which work on the principle of
separating the material, based on difference in characteristics of good seed
and impurities are included in the plant. Capacity of such machines are kept
matching with that of cleaner to have effective utilization.

Processing Machines
Brief descriptions of the processing machines used in a seed processing plant
are given hereunder.

Scalper
Paddy seed contains contaminants of various kinds as it comes into the
processing plant especially if it has not been harvested and threshed
mechanically. To get the seed into condition to flow easily through the
processing operations, to improve capacity and separating precision during
processing, and to prevent loss of quality, seed is usually prepared for
processing by sending them through one or more special machines or
processes. A scalper can be used to rough clean seed when trash content is
high.
The scalper basically consists of a vibrating or rotating screen or sieve. The
screen perforations are large enough to allow the rough seed to pass through
readily while large inert material is scalped off and removed from the seed lot.

Air screen cleaner

The air screen cleaner is the basic machine in almost all seed processing
plants. The air screen cleaner uses three cleaning principles viz aspiration,
scalping and grading. A common air screen cleaner for processing seed uses
two air blasts and two screens. The first air system removes dust and light
chaff before the seed reaches the first screen. The first screen allows the
good seed to drop onto the second screen. The large foreign material rides
over the first screen and is discarded. The second screen is a grading screen.
Specific gravity separator
Seed of same size and general shape can often be separated because they
differ in specific gravity. This difference is very useful in removing light
immature seed or heavy sand and rocks to improve the purity and germination
of crop seed.
Indented cylinder
Seed of the same width and thickness can sometimes be separated by taking
advantages of difference of length. Indented cylinder can do very precise
separation by using length difference. The indented cylinder separator is a
rotating almost horizontal cylinder with a movable horizontal separating trough
mounted inside it. Thousand of half round indents line the inside surface of
cylinder.
Elevator
Single leg bucket elevator consisting of receiving hopper, boot, bucket, belt,
boot pulley, leg, head pulley, motor, drive and discharge spout will be used for
conveying seed from one machine to another machine. It will lift the seed from
the ground vertically upward and discharge it from top to the different
machines. This type of elevating machines requires less power and floor area.
Design Criteria of Processing Machines

Generally the manufacturers specify capacities of processing equipments in

terms of wheat only. Capacity of seed processing equipment and machinery
in terms of paddy has been assumed to be 50% as compared to wheat.
Working efficiency of processing equipment has been assumed to be 80% of
the rated through put capacity.

Seed processing is a seasonal work. Seed requires drying, cleaning and

packaging in an accelerated and continuous manner so as to complete
processing load within the limited period available to enable seed maintaining
its viability. Moisture content of the harvest at the time of receipt is usually 9 to
12% (wb) during both rabi and kharif seasons and hence will not require
drying facilities.

Maximum seed volume to be handled at the proposed seed processing

complex during the rabi will be 3120 quintals whereas during kharif season
will be of the order of 3680 quintal as per proposed production plan. Hence,
the cleaning cum grading capacity of the processing plant will be determined
on the basis of 3680 quintals load. This amount of seed is to be processed
during the period of 20 days. Seed processing during both the seasons will be
conducted in 2 shifts per day basis with processing plant operating 16 hours a
day.

Based on above assumptions, processing load and period available for

processing, average seed cleaning-grading capacity (on paddy basis) works
out to be 2 tonnes per hour.
Electrical energy will be made available by state electricity board. One
standby diesel generating set of 45 kVA rating has been proposed for meeting
exigencies in the event of power shedding/failure.
Processing machines required in the seed processing plant
Name of machines
Capacity Qty.
S.
No.
1. Pre-cleaner

2 TPH

1 No.

3. Seed Cleaner

2 TPH

1 No.

4. Indent Cylinder

2 TPH

1 No.

5. Specific gravity separator

2 TPH

1 No.

6. Elevator up to 5 m height

2 TPH

4 No.

8. Vacuum cleaner
9. Electronic moisture meter
(Wet type)

1 No.
-

1 No.

10. Bag closer heavy duty

Nil

2 No.

11. Weighing machine

100 kg

1 No.

300 kg

1 No.

45 KVA

1 No.

12. Diesel generating set

Total (X)
13. Spares parts for 3 Years @
5% of amount (X)
14. Installation, testing,
commissioning of
Machines @ 10% of
amount (X)
15. Laboratory equipments like
germinator, hot air oven,
weighing balance, divider
etc
16. Sum of S. No. 1 to 15
17. Contingencies @ 3%

Estimated power requirement for the seed processing complex

S. No.
Machine
Power requirement, kW
1.
Pre-cleaner
5.0
2.
Cleaner cum grader
5.0
3.
Indented cylinder
2.0
4.
Specific gravity separator
5.0
5.
Elevators
8.0
6.
Bag closer
0.2
7.
Lighting load
3.0
Total
28.2

Layout and Process Flow Operations

Process flow operation enables processing of seed through suitable
machines. Elevators are provided with bypassing arrangements to bypass
certain machines, if use of any machine is not needed in subsequent
operation in particular seed lot. For example, all the lots may not need use of
indented cylinder grader or specific gravity separator and hence in such case
the elevator direct the seed to the next process by bypassing these units.

Layout of the plant will be made in a way to ensure minimum travel both
vertical and horizontal to avoid injury to seed. Layout plan and process flow
chart are given in Figs 4 and 5.

E1

Pre-cleaner

E2

E3

Grader

E4

Indented
cylinder

E1, E2, E3, E4 are elevators

Specific
Gravity
Separator

Raw
seed
Weighing,
bagging and
packing

Fig. 4 Layout of seed processing machines

As shown in Fig. 4, raw seed will be fed to the pre-cleaner by elevator (E1).
This machine will remove large size undesired materials from the seed. The
partially cleaned seed will be fed to the cleaner cum grader with elevator (E2).

Here, the small undersized materials including undersized seeds will be

separated on the basis of size difference and weight difference. The cleaned
and sized seed will be fed to the indented cylinder by elevator (E3) whereby
the broken and short seeds will be separated. The graded seed will be fed to
the specific gravity separator by elevator (E4) for removing light seed. If it is
not required then it will be bypassed. The processed seed will be packed,
weighed and stitched with the help of weighing and stitching machine.
Raw seed

Pre-cleaner

Seed cleaner

Specific gravity
separator

Indented cylinder

Large impurities

Small impurities like

chaff, dust

Broken grain

Packaging and Storage of graded seed

Fig. 5 Process flow chart of paddy seed processing

Packaging
After processing, the seed is packed. Bagging is usually the slowest and most
costly operation in a seed processing plant. Bagging requires filling the bag to
an exact weight, closing and labelling the bag. These operations are done
either with hand or with manually operated machines, like weighing scale and
bag closer.
Bagger-weighers are simple machines and are very accurate, easy to adjust
and can fill 5 to 6 or more bags per minute. Bag-sewing machines are
precision, high-speed machines.

The label is attached to the seed bag, or it is printed directly on to the

container or bag. The label contains all-important information about the seed.
Complete processing records need to be maintained to trace the seed from
the time it is received at the plant until it is sold with full details of operations.
A processing plant record system include following records:
i.

Receiving

ii.

Drying/storage

iii. Processing, treating and packaging

iv. Testing
v.

Storage

vi. Inventory
vii. Sale
Seed storage
Good seed storage is an important phase of processing and is essential to
successful seed marketing. Proper storage preserves seed viability, from
harvest to sale, and protects the producer, the processor and the user.
The storage is provided for seed from the time of harvest until planting time.
Storage is provided for seed that may be carried over until the planting
season in the next or a subsequent year.

The rate of deterioration of crop seed in storage increases as seed moisture

content increases. Mature seeds are hygroscopic and hence their moisture
contents vary with the relative humidity of the atmosphere. Moisture
absorption or desorption of seed is a relatively slow process. Moisture content
and temperature are important factors in seed storage. Dry cool conditions
are best for seed storage.
Seed Processing Plant Building Layout
Seed processing plant building will comprise of following components:
1. Receiving-cum-drying platform
2. Processing area
3. Auxiliary building

Receiving-cum-drying platform
An open platform of size 10m x 10m will be provided. The platform will be
having a plinth of 0.9 m above the ground level. This area will be utilized to
receive the raw seed and to sun dry small lots of crop seeds. This area can
also be utilized for storage of seeds on wooden palettes. The platform will be
connected to processing shed through a rolling shutter.
Processing area
The processing area will be situated between the shed and ventilated storage
building. The hall will be connected to ventilated flat stores through a covered
gallery for easy movement of processed and packaged seed to seed stores.
The hall will have a big rolling shutter of size 3m x 3m in the processing plant
to permit entry of seed processing equipment into the hall for installation.

The processing hall will be of size 20 m x 10 m x 6.5 m. Height will be kept to

facilitate installation of the seed processing equipment and machinery. A
sequence of processing machines to be installed is shown in Fig. 6. Floor of
the processing hall will be 0.9 m above the ground level. Roof will be of
tubular trusses covered with asbestos sheet.
The shed will have sufficient provision for natural as well as forced ventilation
in order to maintain congenial atmosphere inside the shed. The shed will
accommodate seed scalping, seed processing and packaging equipment and

Precleaner

Cleaner
cum
grader

Indented
cylinder

Specific
Gravity
separator

Weighing,
packing

10 m

will have sufficient space for weighing and packaging.

20 m

Fig. 6 Sequence
of processing machines to be installed in processing hall
Auxiliary
building
In addition to building discussed above, a provision will also be made for
generator room. The plinth area and cost estimate is indicated in Table 5.
Sufficient length of road will be provided to connect various functional
buildings with each other and main highway. Internal road will be 3.6 m wide.
Boundary wall will be provided all around the complex for security reasons.

One tube well is available at the site, which will be used for construction works
and drinking as well.

The site is outside the municipal limits and as such no sewage system exists.
A septic tank with soakage pit will be provided for disposal of effluents. Entire
complex will have a good drainage system.

Provision for fire fighting equipment such as extinguishers, water buckets,

sand buckets etc will be made to fight minor fire hazards. The purchase of
these items will be made through contingency grant.
The processing plant building will be constructed as per CPWD/PWD norms.
It will have tubular trusses, AC sheets pitched hole roof, cement concrete
flooring finished with water-proofing cement paint, aerated, ventilated, rat
proof and bird protection. Sealed doors will be provided in these buildings.
Buildings will be suitably planned to have interconnection for movement of
seeds and materials. Details of requirement of building complex and their cost
estimate are given in Table 7. Tentative layout plan is given below
Building structure of the seed processing plant
S.
No.
1.
2.
(a)
(b)

Description

Area

Threshing/drying platform with 0.90

m plinth height
Plant building for temporary store
of raw seeds, processing machines
as per layout plant
Room for DG set 45 KVA

100 m2
200 m2
25 m2

(c)

3.
4.
5.
6.

Room space for Plant Incharge,

certification packing material,
chemicals, workshop for storing of
spare parts, tools, processing
screens and toilet etc.
Seed storage, 250-300 tonnes
Boundary wall (200 m)
Cement concrete Road (125 m x 4
m), 25 cm thick
Site development like drainage,
security etc @ 10% total
expenditure given above
SUB TOTAL
Contingency @ 3%

50 m2

200 m2
500 m2

Road

Office,
miscellaneous
store

Seed store
10 m x 20 m

Plant building
10 m x 20 m

Receiving cum drying platform

Generator room

10 m 10 m

Fig. 7 Building layout plan

Laboratory

COST OF THE PROJECT AND MEANS OF FINANCE

PROJECT COST
Sl.No.

Particulars

COST

Land

Own
Land

2
2
3
4
5
6
7

Land Development& Compound Wall

Factory shed & Buildings
Plant and Machinery
Misc. Fixed Assets
Deposits
Preliminary & Pre-operative Expenses
Working capital Margin
TOTAL PROJECT COST

TOTA
L
NIL
8.00
80.00
55.00
5.00
3.50
5.00
5.83
162.33

MEANS OF FINANCE
Proprietor contribution
Term Loan from Bank
Total project Cost

:
:
:

67.33
95.00
162.33

BREAK UP OF COMPONENTS OF COST OF PROJECT

Particulars

COST

Land
Land Development
Compound Wall
Total

Own
5.00
3.00
8.00

ESTIMATED COST OF PROPOSED FACTORY SHED & BUILDINGS

Particulars
Factory Shed
Factory Buildings (Office)
Total

Area (Sft.)

Cost
76.50
3.50
80.00

DETAILS OF PLANT & MACHINERY

Description
Plant & Machinery
Hitech Fine Cleaner
Hi Tech fine Cleaner Surge Bin
Elevator
Gravity Separator
Gravity Seed Elevator
Surge Bin
Seed Treator

Amount

55.00

Seed Treator Surge Bin

Seed Treator elevator
Electrical Equipment
Diesel Generator
MISC. ASSETS
Description
Furniture

Amount
5.00

PRELIMINARY EXPENSES
Formation and Legal expenses
Consultancy Charges
Conveyance
Travel Expenses
Insurance
Salaries during construction period
Statutory charges
Startup expenses
Interest during construction period
Total
DEPOSITS

0.20
0.15
0.20
0.30
0.12
0.24
0.10
0.23
3.46
5.00

Electrical Deposits
Other Deposits
TOTAL
COLLATERAL SECURITY WILL BE PROVIDED AT 100%

3.00
0.50
3.50

PROJECTED BALANCE SHEET

S.NO

PARTICULARS

Estimated

Projected

Projected

Projected

Projected

Projected

Projected

Projected

Projected

31.3.16

31.3.17

31.3.18

31.3.19

31.3.20

31.3.21

31.3.22

31.3.23

31.3.24

10.00

50.00

50.00

50.00

50.00

50.00

50.00

50.00

50.00

10.00

50.00

50.00

50.00

50.00

50.00

50.00

50.00

50.00

LIABILITIES
1

Share Capital
Share Application
Money

Reserves and Surplus

(Excl. Revaluation
Reserve)
Shareholders' Fund
(A)

Preference share capital

4
5

Debentures
Term Deposits from
public

Defferred Tax liability

Term loan from banks/FI

Loans from
directors/relatives

0.00

85.00

72.85

60.70

48.55

36.40

24.25

12.10

0.00

10.00

27.33

27.33

27.33

27.33

27.33

27.33

27.33

27.33

Other term liabilities

Total term liabilities
(B)

10.00

112.33

100.18

88.03

75.88

63.73

51.58

39.43

27.33

0.00

75.00

75.00

75.00

75.00

75.00

75.00

75.00

75.00

25.00

22.00

23.00

26.00

19.00

21.00

24.00

23.00

8.25

0.18

0.19

0.23

0.25

0.17

0.20

0.25

0.23

8
9

Current Liabilites
10

11
12
13
14

Short term borrowings

from bank (incl.WCDL)
Borrowing from bank by
way of
billspurchsed/discounted
Working Capital Term
Loan
Sundry Creditors
(Trade)
Sundry Creditors for
expenses

15

Advances/Progess
payments from
customers

16

Self Agri. Account

17

Deposits maturing within

1 year

19

Interest and other

charges accrued and
due for payment
Provision for taxation
(Net)

20

Dividend payable

21

Other statutory liability

18

22

S.NO

Other current
liabilities/provisions
Total Current
Liabilities (C)
Total Liabilities ( A + B
+C)
PARTICULARS

Current Assets
Cash and bank
Balances

Investments
a) Govt/Other trusty
securities
b) Fixed Deposits with
banks
incl. Margin on BGs
/LCs

Quoted Investments

Receivables
a) Outstanding below 6
months
b) Outstanding above 6
months

Inventory

2.30

2.25

2.51

2.01

2.55

2.78

2.65

2.45

2.85

10.55

102.43

99.70

100.24

103.80

96.95

98.85

101.70

101.08

30.55

264.76

249.88

238.27

229.68

210.68

200.43

191.13

178.41

Estimated

Projected

Projected

Projected

Projected

Projected

Projected

Projected

Projected

31.3.16

31.3.17

31.3.18

31.3.19

31.3.20

31.3.21

31.3.22

31.3.23

31.3.24

2.52

1.75

3.12

2.98

2.75

3.15

2.95

3.10

3.15

0.00

10.21

18.45

28.74

23.69

21.54

20.23

18.45

18.23

a) Raw material Indigenous

b) Raw material Imported

0.00

35.90

34.24

27.36

28.66

23.21

19.25

21.24

22.20

c) Stores and spares

d) Stock/Work in
Process

0.00

2.48

2.70

2.93

2.97

3.02

4.12

3.95

3.78

e) Finished Goods

0.00

81.93

78.00

79.25

84.25

85.12

90.50

89.10

83.06

1.26

1.32

1.39

1.46

1.53

1.23

1.69

1.74

1.18

1.23

1.30

1.36

1.43

1.54

1.55

1.48

134.71

139.06

143.95

145.14

139.00

139.82

139.08

133.64

143.00
21.45

121.55
18.23

103.32
15.50

87.82
8.78

79.04
11.86

67.18
10.07

57.11
8.56

48.55
7.28

121.55

103.32

87.82

79.04

67.18

57.11

48.55

41.27

3.50

3.50

3.50

3.50

3.50

3.50

3.50

3.50

6
7

Advances recoverable in
cash or kind
Advances to suppliers

Advance to Income tax

(Net)

10
11
12

Other Current Assets

Total Current Assets
(D)
Gross Block (Less
Revaluation)
Less: Depreciation
Add: Capital Work in
Progress
Net Fixed Assets (E)

2.52

28.03
28.03

Non Current Assets

15

Investments in
subsidiaries/affiliates
Other Investment
Margin on
DPGs/Deposits

16

Advances to suppliers of
capital goods

13
14

17

Deferred Receivables
Others/Miscellaneous
Assets
Total Non Current
Assets (F)

0.00

3.50

3.50

3.50

3.50

3.50

3.50

3.50

3.50

19

Intangible Assets
Miscellaneous
Expenditure

0.00

5.00

4.00

3.00

2.00

1.00

0.00

0.00

0.00

20

Trade mark

21

Accumulated Losses
Total Intangible Assets
(G)

0.00

5.00

4.00

3.00

2.00

1.00

0.00

0.00

0.00

18

Total Assets ( D + E +
F +G )
Difference of B/S
Analytical and Comparative ratios

30.55

264.76

249.88

238.27

229.68

210.68

200.43

191.13

178.41

0.00
Estimated

0.00
Projected

0.00
Projected

0.00
Projected

0.00
Projected

0.00
Projected

0.00
Projected

0.00
Projected

0.00
Projected

31.3.16

31.3.17

31.3.18

31.3.19

31.3.20

31.3.21

31.3.22

31.3.23

31.3.24

10.00

45.00

46.00

47.00

48.00

49.00

50.00

50.00

50.00

Tangible Net Worth

Sales (Net)

0.00

151.23

341.24

371.23

382.54

406.52

417.25

447.32

471.78

of which a) Domestic

0.00

151.23

341.24

371.23

382.54

406.52

417.25

447.32

471.78

b) Exports

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

-4.28

16.98

27.53

28.52

38.56

39.57

42.59

45.44

47.83

-4.28

16.98

23.33

21.62

28.96

29.37

31.22

31.81

33.48

Net Profit after taxation

Depreciation provided
for

0.00

21.45

18.23

15.50

8.78

11.86

10.07

8.56

7.28

Cash Generation

-4.28

38.43

41.56

37.12

37.74

41.23

41.29

40.37

40.76

Working Capital Gap

Required Net Working
Capital
Actual Net Working
Capital

-8.03

107.28

114.36

118.71

116.34

117.05

115.97

112.38

107.56

0.63

33.68

34.77

35.99

36.29

34.75

34.96

34.77

33.41

-8.03

32.28

39.36

43.71

41.34

42.05

40.97

37.38

32.56

1.00

2.00

3.00

4.00

5.00

6.00

7.00

8.00

9.00

#DIV/0!

11.23

6.84

5.82

7.57

7.22

7.48

7.11

7.10

0.00

1.24

3.30

4.23

4.84

6.05

7.31

9.21

11.43

2.06

4.77

4.35

4.01

3.74

3.28

3.01

2.82

2.57

Other Income

Net Profit/Loss prior to

taxation but after
depreciation

9
10
11

13

Excess Borrowing
Net Profit(Loss)/Net
Sales %
Net Sales/Net Fixed
Assets

14

Total Outside
Liability/Tangible Net

12

Worth
15

Debt Equity Ratio

1.00

2.50

2.18

1.87

1.58

1.30

1.03

0.79

0.55

16

Current Ratio

0.24

1.32

1.39

1.44

1.40

1.43

1.41

1.37

1.32

#DIV/0!

3.45

1.95

1.36

1.35

1.04

0.82

0.84

0.83

Stock of raw material in

terms of No of
month Consumption

Stock of consumable
stores in terms of
no of months
consumption
Work in Process in
terms of No. of
months of Cost of
Production
Stock of finished goods
in terms of no.
of months of cost of
sales
Sundry Debtors in terms
of no. of

#DIV/0!

12.15

9.82

9.69

9.35

9.04

11.74

10.72

9.78

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

10.14

3.43

3.17

3.33

3.13

3.25

2.96

2.60

#DIV/0!

0.81

0.65

0.93

0.74

0.64

0.58

0.49

0.46

0.00

151.23

341.24

371.23

382.54

406.52

417.25

447.32

471.78

#DIV/0!

3.66

-67.18

220.80

62.40

262.07

40.32

59.38

-231.93

Estimated

Projected

Projected

Projected

Projected

Projected

Projected

Projected

Projected

31.3.16

31.3.17

31.3.18

31.3.19

31.3.20

31.3.21

31.3.22

31.3.23

31.3.24

-4.28

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

Months Sales (Gross)

Gross Sales

Sundry Creditors in
terms of no of months of
purchases

FUND FLOW STATEMENT

M/s:

Long term Sources

1

Retained Profit

#REF!

21.45

-3.22

-2.73

-9.45

3.08

-1.79

-1.51

-1.28

Add : Actual
depreciation charged
(Depreciation written
back adjusted)
Increase in
Capital/Share appn.
Money

#REF!

40.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

Increase in term liability

#REF!

102.33

0.00

0.00

0.00

0.00

0.00

0.00

0.00

#REF!

0.00

1.00

1.00

2.00

1.00

1.00

0.00

0.00

#REF!

163.78

-2.22

-1.73

-7.45

4.08

-0.79

-1.51

-1.28

Share Premium

Decrease in Non
Current Assets

Short Term Sources

Increase in Bank
1 Finance

#REF!

75.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

Increase in creditors

#REF!

25.00

0.00

1.00

4.00

0.00

2.00

3.00

0.00

Increase in other current

liabilities

#REF!

0.00

0.27

0.00

0.10

0.15

0.00

0.00

0.38

Decrease in inventory

#REF!

0.00

5.37

5.40

0.00

4.53

0.00

0.00

5.25

Decrease in receivable

#REF!

0.00

0.00

0.00

0.00

2.15

1.31

1.78

0.22

Decrease in other
current Asset

#VALUE!

0.00

0.00

0.00

0.10

0.00

0.39

0.00

0.00

Total

#REF!

100.00

5.64

6.40

4.20

6.83

3.70

4.78

5.85

Total Sources

#REF!

263.78

3.42

4.67

-3.25

10.91

2.91

3.27

4.57

#REF!

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

#REF!

114.97

-21.45

-18.23

-33.73

-8.78

-11.86

-10.07

-8.56

#REF!

11.21

0.00

0.00

0.00

0.00

0.00

0.00

0.00

#REF!

0.00

12.15

12.15

24.30

12.15

12.15

12.15

12.10

#REF!

126.18

-9.30

-6.08

-9.43

3.37

0.29

2.08

3.54

#REF!

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

#REF!

0.00

3.00

0.00

0.00

7.00

0.00

0.00

1.00

Decrease in creditors
Decrease in other
current liabilities

#REF!

8.12

0.00

0.46

0.00

0.00

0.10

0.15

0.00

Increase in inventory

#REF!

120.31

0.00

0.00

0.94

0.00

2.52

0.42

0.00

Increase in receivable

#REF!

10.21

8.24

10.29

5.24

0.00

0.00

0.00

0.00

Increase in other current

asset

-1.29

-1.04

1.48

0.00

0.00

0.54

0.00

0.62

0.03

Long Term Uses

1

Cash Loss

Decrease in
Capital/Share
Appn.Money

3
4
5

Increase in Fixed Assets

Increase in Non Current
Asset
Decrease in term
liabilities

Short Term Uses

Decrease in Bank
1 Finance
2

Total

#REF!

137.60

12.72

10.75

6.18

7.54

2.62

1.19

1.03

Total Uses

#REF!

263.78

3.42

4.67

-3.25

10.91

2.91

3.27

4.57

Long Term
Surplus(+)/Deficit (-)

#REF!

37.60

7.08

4.35

1.98

0.71

-1.08

-3.59

-4.82

Short Term Surplus

(+)/Deficit (-)

#REF!

-37.60

-7.08

-4.35

-1.98

-0.71

1.08

3.59

4.82

#REF!

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

PROJECTED OPERATING STATEMENT

Year Ended --->

Estimated

Projected

Projected

Projected

Projected

Projected

Projected

Projected

Projected

31.3.16

31.3.17

31.3.18

31.3.19

31.3.20

31.3.21

31.3.22

31.3.23

31.3.24

Operating Income
Sales - Domestic

0.00

151.23

341.24

371.23

382.54

406.52

417.25

447.32

471.78

0.00

151.23

341.24

371.23

382.54

406.52

417.25

447.32

471.78

0.00

125.00

210.19

242.20

254.31

267.03

280.38

304.21

319.45

0.00

2.45

3.30

3.63

3.81

4.01

4.21

4.42

4.64

Sales - Exports
Net Sales (A)
Operating Expenses
Indigenous (Purchases)
Imported
b) Stores and Spares
Imported
0.00

2.45

3.30

3.63

3.81

4.01

4.21

4.42

4.64

c) Power
d) Labour

Indigenous

0.10
3.26

1.79
9.28

1.92
10.29

2.06
10.93

2.13
11.47

2.20
12.05

2.26
12.65

2.33
13.28

2.40
13.95

e) Repairs & Maintenance

0.00

1.94

2.03

2.04

2.05

2.06

2.03

2.04

2.05

f) Othe Expenses

0.92

16.96

22.90

25.19

26.45

27.77

29.16

30.62

32.15

g) Depreciation

0.00

21.45

18.23

15.50

8.78

11.86

10.07

8.56

7.28

TOTAL

4.28

178.87

268.86

301.55

309.00

326.98

340.76

365.46

381.92

4.28

178.87

268.86

301.55

309.00

326.98

340.76

365.46

381.92

Cost of Production
Add: Op.Stock of Finished
Goods

4.28

178.87

268.86

301.55

309.00

326.98

340.76

365.46

381.92

0.00

0.00

81.93

78.00

79.25

84.25

84.25

84.25

84.25

Sub Total
Less: Cl.Stock of Finished
Goods

4.28

178.87

350.79

379.55

388.25

411.23

425.01

449.71

466.17

0.00

81.93

78.00

79.25

84.25

85.12

90.50

89.10

83.06

Cost of Sales

4.28

96.94

272.79

300.30

304.00

326.11

334.51

360.61

383.11

h) Selling and General Exp.

0.00

16.51

22.29

24.52

25.75

27.04

28.39

29.81

31.30

i) Interest (Term Loan)

0.00

11.42

10.42

8.33

6.25

4.68

3.24

2.23

0.56

Interest (OCC)

0.00

9.38

8.21

9.56

7.98

9.12

8.52

9.23

8.98

Total Operating Expenses (B)

4.28

134.25

313.71

342.71

343.98

366.95

374.66

401.88

423.95

-4.28

16.98

27.53

28.52

38.56

39.57

42.59

45.44

47.83

-4.28

16.98

27.53

28.52

38.56

39.57

42.59

45.44

47.83

Add: Op.Stock of WIP

Sub Total
Less: Cl.Stock of WIP

Operating Income ( A - B )
Add: Non Opearting Income
Less:Non operating Exp.
Profit before tax

Provision for tax

0.00

4.20

6.90

9.60

10.20

11.37

13.63

14.35

Profit after tax

-4.28

16.98

23.33

21.62

28.96

29.37

31.22

31.81

33.48

Personal drawings
Retained Earning including
earlier profits

-4.28

16.98

23.33

21.62

28.96

29.37

31.22

31.81

33.48

CALCULATION OF DEBT SERVICE COVERAGE RATIO

31.3.17

31.3.18

31.3.19

31.3.20

31.3.21

31.3.22

Profit ater Tax

16.98

23.33

21.62

28.96

29.37

31.22

Depreciation
Interest on Term
Loan

21.45

18.23

15.50

8.78

11.86

11.42

10.42

8.33

6.25

Total (A)

49.85

51.98

45.45

43.99

31.3.23

31.3.24

TOTAL

31.81

33.48

216.77

10.07

8.56

7.28

101.73

4.68

3.24

2.23

0.56

47.13

45.91

44.53

42.60

41.32

365.63

Service
Interest on Term
Loan
Term loan
Installments

11.42

10.42

8.33

6.25

4.68

3.24

2.23

0.56

47.13

14.13

14.13

14.13

14.13

14.13

14.13

14.13

14.13

113.04

Total (B)

25.55

24.55

22.46

20.38

18.81

17.37

16.36

14.69

160.17

1.95

2.12

2.02

2.16

2.44

2.56

2.60

2.81

2.28

0.00

DSCR (A / B)
Minimum DSCR

1.95

Maximum DSCR

2.81

Average DSCR

2.28

WORKINGS
REVENUE PROJECTIONS
Year ending with 31st March -->
Capacity Utilization (%)

2017

2018

2019

2020

2021

2022

2023

2024

60

65

70

72.50

75

77.50

80

82.50

4000

4000

4000

4000

4000

4000

4000

4000

120

120

120

120

120

120

120

120

12

12

12

12

12

12

12

12

35%

10%

5%

5%

5%

5%

5%

Product
Installed Capacity

Kg

No. of Working days

No. of Workings Months

3840000
Sales (Quantities)

Kg

Increase
Paddy-BPT-5204

300000

405000

445500

467775

491164

515722

541508

568583

Mcu-1010

200000

270000

297000

311850

327443

343815

361005

379056

Nlr - 34449

150000

202500

222750

233888

245582

257861

270754

284292

Improved paddy - two hybrids

15000

20250

22275

23389

24558

25786

27075

28429

Redgram - Trg - 158

12500

16875

18563

19491

20465

21488

22563

23691

Redgram - Trg-Lrg-41

12500

16875

18563

19491

20465

21488

22563

23691

HY. Maize

10000

13500

14850

15593

16372

17191

18050

18953

5000

6750

7425

7796

8186

8595

9025

9476

HY. BAJRA

12500

16875

18563

19491

20465

21488

22563

23691

HY. JOWAR

12500

16875

18563

19491

20465

21488

22563

23691

HY. CHILLY

100

135

149

156

164

172

181

190

HY. SUNFLOWER

HY. VEGETABLES

OP-Vegetables
Water mellon

200

270

297

312

327

344

361

379

730300

985905

1084496

1138720

1195656

1255439

1318211

1384122

2017

2018

2019

2020

2021

2022

2023

2024

Gouards
Total

SALES (VALUE)

Price

Paddy-BPT-5204

25

75.00

101.25

111.38

116.94

122.79

128.93

135.38

142.15

Mcu-1010

25

50.00

67.50

74.25

77.96

81.86

85.95

90.25

94.76

Nlr - 34449

25

37.50

50.63

55.69

58.47

61.40

64.47

67.69

71.07

100

15.00

20.25

22.28

23.39

24.56

25.79

27.08

28.43

Redgram - Trg - 158

60

7.50

10.13

11.14

11.69

12.28

12.89

13.54

14.21

Redgram - Trg-Lrg-41

60

7.50

10.13

11.14

11.69

12.28

12.89

13.54

14.21

HY. Maize

100

10.00

13.50

14.85

15.59

16.37

17.19

18.05

18.95

HY. SUNFLOWER

200

10.00

13.50

14.85

15.59

16.37

17.19

18.05

18.95

HY. BAJRA

60

7.50

10.13

11.14

11.69

12.28

12.89

13.54

14.21

HY. JOWAR

50

6.25

8.44

9.28

9.75

10.23

10.74

11.28

11.85

HY. CHILLY

12000

12.00

16.20

17.82

18.71

19.65

20.63

21.66

22.74

HY. VEGETABLES

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

OP-Vegetables

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

6.40

8.64

9.50

9.98

10.48

11.00

11.55

12.13

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

244.65

330.28

363.31

381.47

400.54

420.57

441.60

463.68

Improved paddy - two hybrids

Water mellon
Gouards
TOTAL

3200

Purchase Value
Input

Price

2017

2018

2019

2020

2021

2022

2023

2024

66.70%

Paddy-BPT-5204

17

50.00

67.50

74.25

77.96

81.86

85.95

90.25

94.76

Mcu-1010

17

33.33

45.00

49.50

51.98

54.57

57.30

60.17

63.18

Nlr - 34449

17

25.00

33.75

37.13

38.98

40.93

42.98

45.13

47.38

Improved paddy - two hybrids

67

10.00

13.50

14.85

15.59

16.37

17.19

18.05

18.95

Redgram - Trg - 158

40

5.00

6.75

7.43

7.80

8.19

8.60

9.03

9.48

Redgram - Trg-Lrg-41

40

5.00

6.75

7.43

7.80

8.19

8.60

9.03

9.48

HY. Maize

67

6.67

9.00

9.90

10.40

10.91

11.46

12.03

12.64

133

6.67

9.00

9.90

10.40

10.91

11.46

12.03

12.64

HY. BAJRA

40

5.00

6.75

7.43

7.80

8.19

8.60

9.03

9.48

HY. JOWAR

33

4.17

5.63

6.19

6.50

6.82

7.16

7.52

7.90

HY. CHILLY

8000

8.00

10.80

11.88

12.47

13.10

13.75

14.44

15.16

HY. VEGETABLES

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

OP-Vegetables

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

2133

4.27

5.76

6.34

6.65

6.99

7.33

7.70

8.09

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

163.10

220.19

242.20

254.31

267.03

280.38

294.40

309.12

60

65

70

72.50

75

77.50

80

82.50

HY. SUNFLOWER

Water mellon
Gouards
TOTAL

COST PROJECTIONS - RAW MATERIALS

Capacity Utilisation
Product

Cost of Raw-material

163.10

220.19

242.20

254.31

267.03

280.38

294.40

309.12

2017

2018

2019

2020

2021

2022

2023

2024

35

35

35

35

35

35

35

35

100%

100%

100%

100%

100%

100%

100%

100%

120

120

120

120

120

120

120

120

Working capacity

60

65

70

72.50

75

77.50

80

82.50

No. of hours worked

12

12

12

12

12

12

12

12

Units consumed

30240

32760

35280

36540

37800

39060

40320

41580

Total consumption

30240

32760

35280

36540

37800

39060

40320

41580

1.21

1.31

1.41

1.46

1.51

1.56

1.61

1.66

Demand charges per KVA

37

37

37

37

37

37

37

37

Demand charges per year

0.16

0.16

0.16

0.16

0.16

0.16

0.16

0.16

0.42

0.46

0.49

0.51

0.53

0.55

0.56

0.58

1.79

1.92

2.06

2.13

2.20

2.26

2.33

2.40

60

65

70

72.50

75

77.50

80

82.50

COST PROJECTIONS - UTILITIES

Year ending with 31st March -->
ELECTRIC POWER

KVA

Contract demand
Load Factor
No. of Working days

Consumption charges

FUEL CHARGES
TOTAL

4.00

35%

SPARES, CONSUMABLES REPAIRS &

MAINTENANCE

Capacity Utilisation
STORES CONSUMABLES

Operating Capacity
Cost of Consumables
COST OF CONSUMABLES

244.65

330.28

363.31

381.47

400.54

420.57

441.6

463.68

1%

1%

1%

1%

1%

1%

1%

1%

2.45

3.30

3.63

3.81

4.01

4.21

4.42

4.64

OTHER EXPENSES
Cost component

% Revenue

Carriage Inward

2.50%

4.08

5.5

6.06

6.36

6.68

7.01

7.36

7.73

Packing material

5.00%

8.16

11.01

12.11

12.72

13.35

14.02

14.72

15.46

Production Expenses

1.00%

1.63

2.2

2.42

2.54

2.67

2.8

2.94

3.09

Procurement Charges

1.50%

2.45

3.3

3.63

3.81

4.01

4.21

4.42

4.64

Cold Storage charges

0.05%

0.08

0.11

0.12

0.13

0.13

0.14

0.15

0.15

Others

0.10%

0.16

0.22

0.24

0.25

0.27

0.28

0.29

0.31

Market Cess

0.25%

0.41

0.55

0.61

0.64

0.67

0.7

0.74

0.77

16.97

22.89

25.19

26.45

27.78

29.16

30.62

32.15

2017

2018

2019

2020

2021

2022

2023

2024

OTHER EXPENSES

Research & Development Expenses

Year ending with 31 st March -->
Cultivation Expenses

0.02%

0.03

0.04

0.05

0.05

0.05

0.06

0.06

0.06

Farm Expenses

0.05%

0.08

0.11

0.12

0.13

0.13

0.14

0.15

0.15

Fertiliser& Pesticides

0.50%

0.82

1.10

1.21

1.27

1.34

1.40

1.47

1.55

Research Expenses

0.75%

1.22

1.65

1.82

1.91

2.00

2.10

2.21

2.32

Seed Certification Charges

0.25%

0.41

0.55

0.61

0.64

0.67

0.70

0.74

0.77

Land Lease Charges

0.15%

0.24

0.33

0.36

0.38

0.40

0.42

0.44

0.46

2.80

3.78

4.17

4.38

4.59

4.82

5.07

5.31

TOTAL

Selling & Distribution Expenses

Frieght Outward

2.50%

6.12

8.26

9.08

9.54

10.01

10.51

11.04

11.59

Advertisement

1.00%

2.45

3.30

3.63

3.81

4.01

4.21

4.42

4.64

Marketing

1.50%

3.67

4.95

5.45

5.72

6.01

6.31

6.62

6.96

Dealer Meeting Expenses

1.00%

2.45

3.30

3.63

3.81

4.01

4.21

4.42

4.64

Sales Promotion

0.50%

1.22

1.65

1.82

1.91

2.00

2.10

2.21

2.32

Commission account

0.25%

0.61

0.83

0.91

0.95

1.00

1.05

1.10

1.16

16.52

22.29

24.52

25.74

27.04

28.39

29.81

31.31

2.45

3.3

3.63

3.81

4.01

4.21

4.42

4.64

2017

2018

2019

2020

2021

2022

2023

2024

Production Manager

5000

5000

Mechanical Foreman

5000

5000

Electrical Foremen

5000

5000

Intrumentation Foremen

5000

10000

Process Operators

4000

8000

Fitters

3000

9000

Helpers

2000

12000

TOTAL
Business Promotion

1.00%

WAGES & SALARIES

Year ending with 31st March -->

Wages/per
month

Wages

TOTAL

16

54000

54000

56700

59535

62512

65637

68919

72365

75983

12

12

12

12

12

12

12

12

6.48

6.80

7.14

7.50

7.88

8.27

8.68

9.12

10%

0.65

0.68

0.71

0.75

0.79

0.83

0.87

0.91

5%

0.32

0.34

0.36

0.38

0.39

0.41

0.43

0.46

Wages per Kg

0.25

0.25

0.25

0.25

0.25

0.25

0.25

0.25

Total Daily Wages

1.83

2.46

2.71

2.85

2.99

3.14

3.3

3.46

Total Wages

9.28

10.29

10.93

11.47

12.05

12.65

13.28

13.95

Year ending with 31st March -->

2017

2018

2019

2020

2021

2022

2023

2024

Manager

5000

Accounts Officer

5000

Stores-in-charge

4000

Watch and Ward

2000

Wages per month

Annual Increase

5%

No. of months worked

TOTAL
PF & FP
Increment
Daily Labour

SALARIES

Total

Salaries per month

Annual increase
No. of months worked
Total

29000

30450

31973

33571

35250

37012

38863

40806

12

12

12

12

12

12

12

2.61

3.65

3.84

4.03

4.23

4.44

4.66

4.90

5%

PF & FP

10%

0.26

0.37

0.38

0.40

0.42

0.44

0.47

0.49

5%

0.13

0.14

0.14

0.15

0.16

0.17

0.17

0.18

3.00

4.16

4.36

4.58

4.81

5.05

5.30

5.57

12.28

14.45

15.29

16.06

16.86

17.70

18.59

19.52

2017

2018

2019

2020

2021

2022

2023

2024

70.00

70.00

70.00

70.00

70.00

70.00

70.00

70.00

1.05

1.1

1.11

1.11

1.11

1.11

1.11

1.11

33.41

33.41

33.41

33.41

33.41

33.41

33.41

33.41

0.84

0.88

0.88

0.88

0.88

0.88

0.88

0.88

2.00

2.00

2.00

2.00

2.00

2.00

2.00

2.00

0.05

0.05

0.05

0.05

0.05

0.05

0.05

0.05

TOTAL

1.94

2.03

2.04

2.04

2.04

2.04

2.04

2.04

ADMINISTRATIVE EXPENSES

2017

2018

2019

2020

2021

2022

2023

2024

Telephone

0.36

0.38

0.4

0.42

0.44

0.46

0.48

0.51

Travelling

0.1

0.11

0.11

0.12

0.12

0.13

0.13

0.14

Printing & Stationary

0.1

0.11

0.11

0.12

0.12

0.13

0.13

0.14

Accounting charges

0.1

0.11

0.11

0.12

0.12

0.13

0.13

0.14

Audit Fee

0.05

0.05

0.06

0.06

0.06

0.06

0.07

0.07

Misc. Expenses

0.25

0.26

0.28

0.29

0.3

0.32

0.34

0.35

Increment

Total Salaries
Total Wages & Salaries

REPAIRS & MAINTENANCE

Year ending with 31st March -->
Annual Increase

5%

Gross Value - Buildings

Buildings

1.50%

Gross Value - Machinery

Plant & Machinery

2.50%

Gross Value - Other Assets

Miscellaneous Assets

2.50%

Vehicle Maintenance

0.36

0.38

0.4

0.42

0.44

0.46

0.48

0.51

Rates & Taxes

0.12

0.13

0.13

0.14

0.15

0.15

0.16

0.17

Insurance

0.3

0.32

0.33

0.35

0.36

0.38

0.4

0.42

Advertisements

1.2

1.26

1.32

1.39

1.46

1.53

1.61

1.69

Bank Charges

0.1

0.11

0.11

0.12

0.12

0.13

0.13

0.14

0.05

0.05

0.06

0.06

0.06

0.06

0.07

0.07

Others

0.9

0.95

0.99

1.04

1.09

1.15

1.21

1.27

TOTAL

3.99

4.19

4.4

4.62

4.85

5.09

5.35

5.61

Donations