PROJECT AT A GLANCE

Name of Unit

Head Office

Works

Classification of Unit

Dairy

Item of Sale

Milk

Constitution

Proprietorship

Whether situated in
backward / rural area

No

Receipt for the first year

Cost of Project

6862.00
(Rs. In '000)

a
b
c
d

Land & Building

Buffalows (40)
Other Fixed Assets
Working Capital Margin
Total :

10

Means of Finance
a Capital Fund
b Term Loan from Bank
c C.C. Limit from Bank

Existing
Cost

Proposed
Addition

Total

Owned
0.00
0.00
0.00

0.00
2400.00
150.00
200.00

Owned
2400.00
150.00
200.00

0.00

2750.00

2750.00

0.00
0.00
0.00

1500.00
0.00
1250.00

1500.00
0.00
1250.00

0.00

2750.00

2750.00

Total :

CHAPTER - 1
ASSUMPTIONS
1 Sales is assumed to be Rs. 47/- per litre at an average of 400 ltr per day for 365 days.
2 Administrative expenses are assumed to be 5% of Sales.
3 Cost of foder consumed per day by each buffalo is assumed to be Rs. 250/- per day. An increase of 10%
is considered from next year onwards.
4 Salary is assumed to be Rs. 30,000/- per month for first year for 6 persons. An increase of 10% is assumed
from next year onwards.

CHAPTER - 5
ASSESSMENT OF WORKING CAPITAL
(Rs. In '000)
1 CURRENT ASSETS

Period
(Days)

Imported Raw Material

II

III

0.00

0.00

0.00

Indigenous Raw Material

30

300.00

330.00

363.00

Stock in Process

25.00

330.00

363.00

Finished Goods

60

999.96

1102.09

1214.87

Consumable stores

300.00

330.00

363.00

Receivables

150.40

165.44

181.98

1775.36

2257.53

2485.85

2 CURRENT LIABILITIES
Creditors

30.00

33.00

36.30

Others

0.00

0.00

0.00

30.00

33.00

36.30

3 Working Capital Gap (1-2)

1745.36

2224.53

2449.55

4 Projected Bank Borrowings

1250.00

1250.00

1250.00

5 Total Current Liabilities (2+4)

1280.00

1283.00

1286.30

6 Net Working Capital (1-5)

495.36

974.53

1199.55

7 Minimum Stipulated Net

Working Capital (25% of 1 )

443.84

564.38

621.46

8 Item 3 - Item 7

1301.52

1660.15

1828.09

9 Item 3 - Item 6

1250.00

1250.00

1250.00

10 Permissible Bank Finance

1250.00

1250.00

1250.00

CHAPTER - 2
PROJECTION OF COST OF PRODUCTION
AND PROFITABILITY STATEMENT
(Rs. In '000)
Year
1
2

Sales
Cost of Operation
a. Foder Expenses
b. Other Consumables
c. Salary & Wages
d. Administrative Expenses
e. Depreciation

II

III

IV

6862.00

7548.20

8303.02

9133.32

10046.65

3650.00
1460.00
360.00
343.10
270.00

4015.00
1606.00
396.00
377.41
310.00

4416.50
1766.60
435.60
415.15
356.60

4858.15
1943.26
479.16
456.67
419.02

5343.97
2137.59
527.08
502.33
485.58

6083.10

6704.41

7390.45

8156.26

8996.54

Profit before Interest & Tax ( 1 - 2 )

778.90

843.79

912.57

977.07

1050.11

Interest
- C. C. Limit

150.00

150.00

150.00

150.00

150.00

Profit before Tax

628.90

693.79

762.57

827.07

900.11

Taxation

42.89

49.38

56.26

62.71

70.01

Profit after Tax

586.01

644.41

706.31

764.36

830.10

Add: Depreciation

270.00

310.00

356.60

419.02

485.58

Cash Accruals

856.01

954.41

1062.91

1183.38

1315.68

CHAPTER - 3
PROJECTED FUND FLOW STATEMENT
(Rs. In '000)
Year
SOURCES :
Increase in Capital
Increase in Term Loan
Increase in C.C. Limit
Profit before Interest & Tax
Depreciation
Increase in Creditors

II

III

IV

1500.00
0.00
1250.00
778.90
270.00
152.08

0.00
0.00
0.00
843.79
310.00
15.21

0.00
0.00
0.00
912.57
356.60
16.73

0.00
0.00
0.00
977.07
419.02
18.40

0.00
0.00
0.00
1050.11
485.58
20.24

Total (A)

3950.98

1169.00

1285.90

1414.49

1555.94

DISPOSITION :
Increase in Capital expenditure
- Land & Building
- Buffallows
- Other Fixed Assets
Increase in Inventory of Foder
Increase in Receivables
Interest on C. C. Limit
Loan Repayment
Drawings
Taxation

0.00
2400.00
150.00
285.92
285.92
150.00
0.00
150.00
42.89

0.00
700.00
0.00
28.59
28.59
150.00
0.00
150.00
49.38

0.00
800.00
0.00
31.45
31.45
150.00
0.00
160.00
56.26

0.00
1000.00
0.00
34.60
34.60
150.00
0.00
180.00
62.71

0.00
1100.00
0.00
38.06
38.06
150.00
0.00
200.00
70.01

Total (B)

3464.72

1106.56

1229.16

1461.90

1596.12

0.00
486.26
486.26

486.26
62.44
548.70

548.70
56.74
605.44

605.44
-47.41
558.03

558.03
-40.19
517.84

Opening Balance
Surplus / Deficit (A - B)
Closing Balance

CHAPTER - 4
PROJECTED BALANCE SHEET
Year
LIABILITIES :
Capital
Reserve & Surplus

II

(Rs. In '000)
IV

III

1500.00
586.01
2086.01
150.00
1936.01

1936.01
644.41
2580.42
150.00
2430.42

2430.42
706.31
3136.73
160.00
2976.73

2976.73
764.36
3741.09
180.00
3561.09

3561.09
830.10
4391.19
200.00
4191.19

0.00

0.00

0.00

0.00

0.00

1250.00

1250.00

1250.00

1250.00

1250.00

152.08

167.29

184.02

202.42

222.67

3338.09

3847.71

4410.75

5013.52

5663.86

Owned
2400.00
150.00
2550.00
270.00
2280.00

Owned
3100.00
150.00
3250.00
580.00
2670.00

Owned
3900.00
150.00
4050.00
936.60
3113.40

Owned
4900.00
150.00
5050.00
1355.62
3694.38

Owned
6000.00
150.00
6150.00
1841.20
4308.80

Inventory

285.92

314.51

345.96

380.56

418.61

Trade Debtors

285.92

314.51

345.96

380.56

418.61

Cash & Bank Balance

486.26

548.70

605.44

558.03

517.84

3338.09

3847.71

4410.75

5013.52

5663.86

0.00

0.00

0.00

0.00

0.00

Less : Drawings

Term Loan from Bank

C. C. Limit
Creditors

ASSETS :
Land & Building
Buffalows (40)
Other Fixed Assets
GROSS BLOCK
Less: Accumulated Depreciation
Net Block

CHAPTER - 6
DEPRECIATION SCHEDULE

Year

Building
Particulars

Buffallows

Other Fixed
Assets
Opening Dep. Closing
WDV
20.0% WDV
150.00 30.00 120.00

Total
Dep.

Total
Closing
WDV

Owned

Particulars Dep. Closing

Opening
10.0% WDV
2400.00 240.00 2160.00

II

Owned

2860.00 286.00 2574.00

120.00

24.00

96.00

310.00 2670.00

III

Owned

3374.00 337.40 3036.60

96.00

19.20

76.80

356.60 3113.40

IV

Owned

4036.60 403.66 3632.94

76.80

15.36

61.44

419.02 3694.38

Owned

4732.94 473.29 4259.65

61.44

12.29

49.15

485.58 4308.80

270.00 2280.00