Annexure-I - Financial Outlay and Means of

Finance
Improved Rice Mill
Capacity : 4800 MT/ annum
No. of working days / annum = 300 days
(Rs. Lakhs) Remarks S.No. Items Cost 1 Land and Land Development Charges 5.00
2 Civil Works 30.95 3 Plant and Machinery and electricals Cost ( Including Erection and
Commissioning Charges) 21.82 4 Furniture and Fixtures and miscellaneous fixed asets 2.00 5
Standby diesel gensets 3.75 6 Pre-operative Expenses 3.00 7 Contingencies @ approx. 5% on
sum total of item no. 1 to 5 3.18 8 Margin Money on Working Capital 6.71 @25% of Total WC
Requirement 9 Total Financial Outlay 76.40 10 Margin Money Contribution @25% towards
TFO 19.10 11 Bank Term Loan Component 57.30 12 Total WC requirement in year 1 of
operation 26.84 at 60% capacity utilization 13 Bank Loan component for WC requirement for
year 1 operation 20.13 being 75% of total WC requirement in year 1
Calculation of working capital requirement
(Rs. in Lakhs)

S.No. Item

Working capital
requirement at
60% capacity
utilization in
year 1

Requirement
period in Days

1 Raw Material requirement

a

Cost of raw paddy purchased

from farmers directly

30

4.32

Cost of raw material purchased

from APMC market yard/ and
Private Mandis

30

10.08

Sub total

14.40

Power, utilities and other

operational expenses

Commission Charges( on
quantity of raw paddy purchased
from APMC Market Yard/
Private Mandis)

30

0.07

Cess ( on quantity of raw paddy

purchased from APMC Market
Yard/ Private Mandies)

30

0.06

Transportation charges (Rs.

/MT)

30

0.82

Loading and unloading charges

(Rs./ MT)

30

0.09

Cost of Gunny Bags (Rs./MT)

30

0.43

Fuel and power consumption

charges (Rs. /MT)

30

0.86

Repair and maintenance charges

(Rs./ MT)

30

0.09

Sub total

2.42

3 Finished Goods
a

Sales realization from open

market sale of head rice

2.96

Sales realization from open

market sale of broken rice

0.09

Sales realization from open

market sale of rice bran

0.08

Sales realization from open

market sale of rice husks and
other impurities

0.06

Subtotal

Debtors

Sundry debtors

Sub total

Selling expenses

Marketing expenses (Rs/ MT)

Sub total

Salaries and Wages

Salaries and wages

30

0.29

Administrative and
miscellaneous expenses

30

0.03

Sub total

3.20

10

6.40
6.40

30

0.10
0.10

0.32

Working Capital Requirement

26.84

Margin Money contribution

towards Working Capital @ 25%
of the Working Capital
Requirement

6.71

Maximum Permissible Bank

Finance (MPBF) towards
working capital @ 75%of WCR

20.13

Note:
Banks may assess the working capital requirement
on a realistic basis.

Details of civil construction

cost

AnnexureI(A)
(Amt. Rs.)

S.No. Item

Size /
Specifications

Unit Cost

Total Cost

Raw paddy godownRCC framed

superstructure with 10''
thick brick walls, IPS
flooring with damp
proof treatment with
1.62 kg DPC /sq.m of
1 floor area and base of 80' x 35'
the side walls, roofing
consisting of ACC
sheets affixed with J
hooks, bolts and other
accessories to steel truss
made of MS angle of
desired section

Rs. 300 /
sq. ft

840000

Cleaning Shed - Similar

2 to the raw paddy
25' x 32'
godown

Rs. 300 /
sq. ft

240000

Milling shed -RCC

framed superstructure
with brick walls , IPS
flooring and roofing
consisting of ACC
3 sheets affixed with J
80' x 35'
Hooks and nuts to steel
trusses made of MS
angle of desired section
and strength bearing
capacity.
4

Rs. 300 /
sq. ft

840000

Rs. 300
/sq.ft

315000

40' x25'

Rs. 300
/sq. ft

300000

Finished product or
30' x 35'
Milled rice storage shed

Machine shed - with

masonry structure with
5
ACC sheet roofing on
lean truss
6 Auxiliary structures
a

Office unit

10' x 15'

Rs. 300 /
sq. ft

45000

Labor quarters

30 ' x 15'

Rs. 300 /
sq.ft

135000

Machine Room for

auxiliary machines like
40' x 15'
blowers/ generator set
etc.

Rs. 300 /
sq.ft

180000

Bore well and water

connections

L.S.

100000

Sanitary and plumbing

L.S.
charges

50000

Miscellaneous charges L.S.

50000

Total for Civil

Construction Cost

3095000

Details of Plant and Machinery and Electricals Annexure-I (B)

(Amt. Rs.)
S.No.

Item and Description

Total Cost

Raw paddy cleaner cum aspirator

consisting of large aspiration of
desired suction width fitted with
double fans with necessary damper
controls. The precleaner is also
1 provided with a magnetic separator for
removing iron particles ( for avoiding
damage to other machines in the rice
mill) feed hopper and other accessories
viz. bearngs, block sockets, shafting
pulley, holding bolt etc.

650,000

2 One rubber roll paddy sheller

98,000

Paddy Separator for separating

3 undeshelled paddy from deshelled
paddy.

45,000

Blowers, husk and barn aspirators for

aspiration of light particles, separating
4
husks from dehusked kernels and for
separating bran from milled rice.

35,000

3 nos. of cone type paddy polishers of

suitable capacity for polishing and
5
whitening rice grains to the desired
degree

600,000

Rice grader/ aspirator for purification

and grading of polished rice grains
6
and for separation of the fine brokens,
coarse brokens from whole rice.

50,000

Bucket elevators for bulk transport

and conveyance of raw paddy, milled
7
rice from 1 unit operation to another in
a rice milling unit

90,000

Electricals (AC-3 phase induction

motors for each of the machine, DOL
8
starters, control panel, internal wiring
and lighting)

250,000

9 Subtotal
Insurance , freight, erection and
10 commissioning charges @20% of the
subtotal
11 Total

1,818,000
363,600
2,181,600

Details of electrical and other items

Annexure-I c
(Amt. Rs.)

S.No.

Equipment

Electric Motor (HP)

1 Paddy cleaner

2 Rubber Roll Paddy Shellers

15

3 Paddy Separators

4 Blowers , Husk and Barn Aspirators

5

7.5

Paddy Polishers ( 3 nos. in series each

with 15 Hp motor)

45

6 Rice grader/ aspirator

7 Bucket Elevators

7.5

8 Internals

10

9 Subtotal

100

Annexure-II - Techo-Economic Parameters

Improved Rice Mill
Capacity : 4800 MT/ annum
No. of working days / annum = 300 days
(Rs. in Lakhs)
S.No.

Parameters

Value

Remarks

Percentage of head rice ( on wt. Basis)

65.00%

Percentage of broken rice ( on wt. Basis)

3.00%

Percentage of rice bran ( on wt. Basis)

5.00%

Percentage of husk (on wt basis)

25.00%

Percentage of Impurities, germ etc.( on wt. Basis)

2.00%

Capacity of the milling plant (@ 2 MT/ hr ; single

shift/ day of 8 hr duration)

16

Mt/ day

Operations(No. of days / annum)

300

days

Capacity utilization in Year 1 of operation

60.00%

Year 2 of operation

65.00%

10

Year 3 of operation onwards

70.00%

11

Purchase price of raw material (Rs. / MT)

5000.00

12

Percentage of paddy purchased directly from

farmers

30%

13

Percentage of paddy purchased from APMC and

private markets

70%

14

Commission charges ( Rs./MT)

35.00

15

Cess (Rs. /MT)

30.00

16

Transportation charges (Rs. /MT)

285.00

17

Loading and unloading charges (Rs./ MT)

30.00

18

Cost of Gunny Bags (Rs./MT)

150.00

19

Salaries and wages (Rs./ MT)

100.00

20

Fuel and power consumption charges (Rs. /MT)

300.00

21

Sale Price of Rice husks and impurities (Rs. / MT)

500.00

22

Open Market Sale Price of Head Rice (Rs. /MT )

9500.00

23

Sale price of Broken Rice (Rs. / MT)

6000.00

24

Sale Price of Rice Bran (Rs. / MT)

3500.00

25

Interest on Working Capital

13.00%

26

Repair and maintenance charges (Rs./ MT)

1.50%

of the cost of
fixed assets

27

Insurance on fixed assets (Rs./MT)

1.50%

of the initial
cost of fixed
assets

28

Marketing expenses (Rs/ MT)

35

29

Administrative and Miscellaneous expenses

(Rs./MT)

10.00

30

Depreciation on civil structures

10.00%

p.a. on WDV method for

civil structures

31

Depreciaption on plant and machinery and

electricals

25.00%

p.a. on WDV method for

plant and machinery and
electricals

32

Depreciation on miscellaneous fixed assets

20.00%

p.a. on WDV method for

miscellaneous fixed assets

33

Bank Loan

57.30

Lakh

34

Tenure of bank loan (year)

years

35

Grace period (year )

years

36

Income Tax rate

37

Year 1 to year 5 of operation

0%

38

Year 6 to year 10 of operation

27.45%

39

Year 11 of operation onwards

36.60%

40

RoI on term loan

12%

41

Sum total of Fixed assets (Rs. Lakhs)

58.52

Annexure-III - Income and Expenditure

Statement
Improved Rice Mill
Capacity : 4800 MT/ annum
No. of working days / annum = 300 days
Income and Expenditure Statement
(Rs. in Lakhs)
(Rs. in Lakhs) S.No Item Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7
Year 8 Year 9 Year 10 Year 11 Year 12 Year 13 Year 14 Year 15 1 Capacity of the milling plant
(@ 2 MT/ hr ; single shift/ day of 8 hr duration) 16 16 16 16 16 16 16 16 16 16 16 16 16 16 16 2
Operations(No. of days / annum) 300 300 300 300 300 300 300 300 300 300 300 300 300 300
300 3 Capacity utilization in Year 1 of operation 60.00% 65.00% 70.00% 70.00% 70.00%
70.00% 70.00% 70.00% 70.00% 70.00% 70.00% 70.00% 70.00% 70.00% 70.00% 4 Total
quantity of raw paddy milled / annum 2880.00 3120.00 3360.00 3360.00 3360.00 3360.00
3360.00 3360.00 3360.00 3360.00 3360.00 3360.00 3360.00 3360.00 3360.00 Income
realization
5 Quantity of head rice produced (MT/ annum) 1872.00 2028.00
2184.00 2184.00 2184.00 2184.00 2184.00 2184.00 2184.00 2184.00 2184.00 2184.00 2184.00
2184.00 2184.00 6 Quantity of broken rice produces (MT/ annum) 86.40 93.60 100.80 100.80
100.80 100.80 100.80 100.80 100.80 100.80 100.80 100.80 100.80 100.80 100.80 7 Quantity of
rice bran produced (MT/ annum) 144.00 156.00 168.00 168.00 168.00 168.00 168.00 168.00
168.00 168.00 168.00 168.00 168.00 168.00 168.00 8 Quantity of rice husks produced (MT /
annum) 720.00 780.00 840.00 840.00 840.00 840.00 840.00 840.00 840.00 840.00 840.00
840.00 840.00 840.00 840.00 9 Quantity of impurities, germ and other wastes produced (MT/
annum) 57.60 62.40 67.20 67.20 67.20 67.20 67.20 67.20 67.20 67.20 67.20 67.20 67.20 67.20
67.20 10 Sales realization from open market sale of realization from open market sale of head
rice 177.84 192.66 207.48 207.48 207.48 207.48 207.48 207.48 207.48 207.48 207.48 207.48
207.48 207.48 207.48 11 Sales realization from open market sale of broken rice 5.18 5.62 6.05
6.05 6.05 6.05 6.05 6.05 6.05 6.05 6.05 6.05 6.05 6.05 6.05 12 Sales realization from open
market sale of rice bran 5.04 5.46 5.88 5.88 5.88 5.88 5.88 5.88 5.88 5.88 5.88 5.88 5.88 5.88

5.88 13 Sales realization from open market sale of rice husks and other impurities 3.89 4.21 4.54
4.54 4.54 4.54 4.54 4.54 4.54 4.54 4.54 4.54 4.54 4.54 4.54 14 Total sales realization 191.95
207.95 223.94 223.94 223.94 223.94 223.94 223.94 223.94 223.94 223.94 223.94 223.94 223.94
223.94 15 Expenses
16 Amount of raw material purchased from farmers (MT/
annum) 864 936 1008 1008 1008 1008 1008 1008 1008 1008 1008 1008 1008 1008 1008 17
Amount of raw material purchased from APMC Market Yard/ Private Mandis (MT/ annum) 2016
2184 2352 2352 2352 2352 2352 2352 2352 2352 2352 2352 2352 2352 2352 18 Cost of raw
paddy purchased from farmers directly 43.20 46.80 50.40 50.40 50.40 50.40 50.40 50.40 50.40
50.40 50.40 50.40 50.40 50.40 50.40 19 Cost of raw material purchased from APMC market
yard/ and Private Mandis 100.80 109.20 117.60 117.60 117.60 117.60 117.60 117.60 117.60
117.60 117.60 117.60 117.60 117.60 117.60 20 Commission Charges( on quantity of raw paddy
purchased from APMC Market Yard/ Private Mandis) 0.71 0.76 0.82 0.82 0.82 0.82 0.82 0.82
0.82 0.82 0.82 0.82 0.82 0.82 0.82 21 Cess ( on quantity of raw paddy purchased from APMC
Market Yard/ Private Mandies) 0.60 0.66 0.71 0.71 0.71 0.71 0.71 0.71 0.71 0.71 0.71 0.71 0.71
0.71 0.71 22 Transportation charges (Rs. /MT) 8.21 8.89 9.58 9.58 9.58 9.58 9.58 9.58 9.58 9.58
9.58 9.58 9.58 9.58 9.58 23 Loading and unloading charges (Rs./ MT) 0.86 0.94 1.01 1.01 1.01
1.01 1.01 1.01 1.01 1.01 1.01 1.01 1.01 1.01 1.01 24 Cost of Gunny Bags (Rs./MT) 4.32 4.68
5.04 5.04 5.04 5.04 5.04 5.04 5.04 5.04 5.04 5.04 5.04 5.04 5.04 25 Marketing expenses (Rs/
MT) 1.01 1.09 1.18 1.18 1.18 1.18 1.18 1.18 1.18 1.18 1.18 1.18 1.18 1.18 1.18 26 Fuel and
power consumption charges (Rs. /MT) 8.64 9.36 10.08 10.08 10.08 10.08 10.08 10.08 10.08
10.08 10.08 10.08 10.08 10.08 10.08 27 Interest on Working Capital 2.62 2.83 3.05 3.05 3.05
3.05 3.05 3.05 3.05 3.05 3.05 3.05 3.05 3.05 3.05 28 Repair and maintenance charges (Rs./ MT)
0.88 0.88 0.88 0.88 0.88 0.88 0.88 0.88 0.88 0.88 0.88 0.88 0.88 0.88 0.88 29 Insurance on fixed
assets (Rs./MT) 0.88 0.88 0.88 0.88 0.88 0.88 0.88 0.88 0.88 0.88 0.88 0.88 0.88 0.88 0.88 30
Salaries and wages (Rs./ MT) 2.88 3.12 3.36 3.36 3.36 3.36 3.36 3.36 3.36 3.36 3.36 3.36 3.36
3.36 3.36 31 Administrative and Miscellaneous expenses (Rs./MT) 0.29 0.31 0.34 0.34 0.34 0.34
0.34 0.34 0.34 0.34 0.34 0.34 0.34 0.34 0.34 32 Total Expenses 175.89 190.40 204.91 204.91
204.91 204.91 204.91 204.91 204.91 204.91 204.91 204.91 204.91 204.91 204.91 32 Gross
profit 16.06 17.55 19.03 19.03 19.03 19.03 19.03 19.03 19.03 19.03 19.03 19.03 19.03 19.03
19.03

Annexure-IV - Depreciation Table

Improved Rice Mill
Capacity : 4800 MT/ annum
No. of working days / annum = 300 days
(Rs. in Lakhs)

S.No. Item

Year Year Year Year Year Year Year Year Year Year Year Year Year Year
Year 1
1
2
3
4
5
6
7
8
9
10
11
12 13 14

Civil Works
Opening
Value

30.95 27.86 25.07 22.56 20.31 18.28 16.45 14.80 13.32 11.99 10.79 9.71 8.74 7.87 7.08

Depreciation 3.10 2.79 2.51 2.26 2.03 1.83 1.64 1.48 1.33 1.20 1.08 0.97 0.87 0.79 0.71
Book Value
2

27.86 25.07 22.56 20.31 18.28 16.45 14.80 13.32 11.99 10.79 9.71 8.74 7.87 7.08 6.37

Plant and
Machinery
Opening
Value

21.82 16.36 12.27 9.20 6.90 5.18 3.88 2.91 2.18 1.64 1.23 0.92 0.69 0.52 0.39

Depreciation 5.45 4.09 3.07 2.30 1.73 1.29 0.97 0.73 0.55 0.41 0.31 0.23 0.17 0.13 0.10
Book Value
3

16.36 12.27 9.20 6.90 5.18 3.88 2.91 2.18 1.64 1.23 0.92 0.69 0.52 0.39 0.29

Furniture and
Fixtures and
miscellaneous
fixed asets
Opening
Value

5.75 4.60 3.68 2.94 2.36 1.88 1.51 1.21 0.96 0.77 0.62 0.49 0.40 0.32 0.25

Depreciation 1.15 0.92 0.74 0.59 0.47 0.38 0.30 0.24 0.19 0.15 0.12 0.10 0.08 0.06 0.05
Book Value

4.60 3.68 2.94 2.36 1.88 1.51 1.21 0.96 0.77 0.62 0.49 0.40 0.32 0.25 0.20

Total
depreciation

9.70 7.80 6.31 5.15 4.23 3.50 2.92 2.45 2.07 1.76 1.51 1.30 1.13 0.98 0.86

Book value

48.82 41.02 34.71 29.56 25.34 21.84 18.92 16.47 14.40 12.64 11.13 9.83 8.70 7.72 6.87

Annexure-V - Repayment Schedule

Improved Rice Mill
Capacity : 4800 MT/ annum
No. of working days / annum = 300 days
(Rs. Lakh)
(Rs. in
Lakhs)
Year Year No. Loan O/s at Gross
beginning Surplus
of year
Available

Repayment

Loan
DSCR
O/s at
the end
of the

Value

Avg.
Equal
DSCR Annual
Installment

year
Principal Interest

Total
outgo

Year 1

57.30

16.06 0.00

6.88

6.88

57.30

2.34

1.00

Year 2

57.30

17.55 0.00

6.88

6.88

57.30

2.55

1.00

Year 3

57.30

19.03 8.19

6.88

15.06 49.11

1.26

1.00

Year 4

49.11

19.03 8.19

5.89

14.08 40.93

1.35

1.00

Year 5

40.93

19.03 8.19

4.91

13.10 32.74

1.45

1.00

Year 6

32.74

15.85 8.19

3.93

12.12 24.56

1.31

1.00

Year 7

24.56

15.42 8.19

2.95

11.13 16.37

1.38

1.00

Year 8

16.37

15.02 8.19

1.96

10.15 8.19

1.48

1.00

Year 9

8.19

14.65 8.19

0.98

9.17

1.60

1.00

151.63 57.30

41.26

98.56 286.50 14.73

0.00

1.64

8.19

9.00

Annexure-VI - Profitability Statement

Improved Rice Mill
Capacity : 4800 MT/ annum
No. of working days / annum = 300 days
(Rs. Lakh)
(Rs.
in
Lakhs)
S.No. Item

Year Year Year Year Year Year Year Year Year Year Year Year Year Year Year
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15

Gross Profit
(PBDIT)

Depreciation

Civil Works

3.10 2.79 2.51 2.26 2.03 1.83 1.64 1.48 1.33 1.20 1.08 0.97 0.87 0.79 0.71

Plant and
Machinery

5.45 4.09 3.07 2.30 1.73 1.29 0.97 0.73 0.55 0.41 0.31 0.23 0.17 0.13 0.10

Miscellaneous
1.15 0.92 0.74 0.59 0.47 0.38 0.30 0.24 0.19 0.15 0.12 0.10 0.08 0.06 0.05
Fixed Asets

16.06 17.55 19.03 19.03 19.03 19.03 19.03 19.03 19.03 19.03 19.03 19.03 19.03 19.03 19.03

Total
depreciation

9.70 7.80 6.31 5.15 4.23 3.50 2.92 2.45 2.07 1.76 1.51 1.30 1.13 0.98 0.86

Profit before
interest and
tax but after
depreciation
(PADBIT)

6.36 9.75 12.72 13.89 14.80 15.53 16.11 16.58 16.96 17.27 17.52 17.73 17.91 18.05 18.18

Interest on
Term Loan

6.88 6.88 6.88 5.89 4.91 3.93 2.95 1.96 0.98 0.00 0.00 0.00 0.00 0.00 0.00

Profit after
depreciation
and interest -0.51 2.87 5.84 7.99 9.89 11.60 13.17 14.62 15.98 17.27 17.52 17.73 17.91 18.05 18.18
but before tax
(PADIBT)

10

Income Tax
Payment

11

Profit after
depreciation,
-0.51 2.87 5.84 7.99 9.89 8.42 9.55 10.60 11.59 12.53 11.11 17.73 17.91 18.05 18.18
interest and
tax (PAT)

12

Add back

13

Depreciation 9.70 7.80 6.31 5.15 4.23 3.50 2.92 2.45 2.07 1.76 1.51 1.30 1.13 0.98 0.86

14

Interest on
Term Loan

6.88 6.88 6.88 5.89 4.91 3.93 2.95 1.96 0.98 0.00 0.00 0.00 0.00 0.00 0.00

15

Post Tax
Operational
Income
(Coverage
Available)

16.06 17.55 19.03 19.03 19.03 15.85 15.42 15.02 14.65 14.29 12.62 19.03 19.03 19.03 19.03

16

Calculation
for DSCR

17

Coverage
Available

18

Total Debts to
be Repaid

19

Installments
of term loan

8.19 8.19 8.19 8.19 8.19 8.19 8.19 0

20

Interest on
term loan

6.88 6.88 6.88 5.89 4.91 3.93 2.95 1.96 0.98 0

21

Total debts to 6.88 6.88 15.06 14.08 13.10 12.12 11.13 10.15 9.17 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 3.19 3.61 4.01 4.39 4.74 6.41 0.00 0.00 0.00 0.00

16.06 17.55 19.03 19.03 19.03 15.85 15.42 15.02 14.65 14.29 12.62 19.03 19.03 19.03 19.03

be repaid
22

DSCR

2.34 2.55 1.26 1.35 1.45 1.31 1.38 1.48 1.60 0.00 0.00 0.00 0.00 0.00 0.00

23

Value

24

Weighted
DSCR

2.58

25

Average
DSCR

1.64

Annexure-VII - NPV, IRR and BCR

Statement
Improved Rice Mill
Capacity : 4800 MT/ annum
No. of working days / annum = 300 days
(Rs. Lakh)
(Rs.
in
Lakh
s)
S.N
Item
o.

Year 1

Year Year Year Year Year Year Year Year Year Year Year Year Year Year
2
3
4
5
6
7
8
9
10
11
12
13
14
15

Capital Cost 76.40

Recurring
Cost

Cost of raw
paddy
purchased
43.20 46.80 50.40 50.40 50.40 50.40 50.40 50.40 50.40 50.40 50.40 50.40 50.40 50.40 50.40
from
farmers
directly

Cost of raw 100.8 109.2 117.6 117.6 117.6 117.6 117.6 117.6 117.6 117.6 117.6 117.6 117.6 117.6 117.6
material
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
purchased
from APMC
market yard/
and Private

Mandis

Commission
Charges( on
quantity of
raw paddy
purchased
0.71
from APMC
Market
Yard/
Private
Mandis)

0.76 0.82 0.82 0.82 0.82 0.82 0.82 0.82 0.82 0.82 0.82 0.82 0.82 0.82

Cess ( on
quantity of
raw paddy
purchased
from APMC 0.60
Market
Yard/
Private
Mandies)

0.66 0.71 0.71 0.71 0.71 0.71 0.71 0.71 0.71 0.71 0.71 0.71 0.71 0.71

Transportati
on charges 8.21
(Rs. /MT)

8.89 9.58 9.58 9.58 9.58 9.58 9.58 9.58 9.58 9.58 9.58 9.58 9.58 9.58

Loading and
unloading
0.86
charges
(Rs./ MT)

0.94 1.01 1.01 1.01 1.01 1.01 1.01 1.01 1.01 1.01 1.01 1.01 1.01 1.01

Cost of
Gunny Bags 4.32
(Rs./MT)

4.68 5.04 5.04 5.04 5.04 5.04 5.04 5.04 5.04 5.04 5.04 5.04 5.04 5.04

10

Marketing
expenses
(Rs/ MT)

1.09 1.18 1.18 1.18 1.18 1.18 1.18 1.18 1.18 1.18 1.18 1.18 1.18 1.18

11

Fuel and
power
consumptio 8.64
n charges
(Rs. /MT)

1.01

9.36 10.08 10.08 10.08 10.08 10.08 10.08 10.08 10.08 10.08 10.08 10.08 10.08 10.08

12

Interest on
Working
Capital

2.62

2.83 3.05 3.05 3.05 3.05 3.05 3.05 3.05 3.05 3.05 3.05 3.05 3.05 3.05

13

Repair and
maintenance
0.88
charges
(Rs./ MT)

0.88 0.88 0.88 0.88 0.88 0.88 0.88 0.88 0.88 0.88 0.88 0.88 0.88 0.88

14

Insurance on
fixed assets 0.88
(Rs./MT)

0.88 0.88 0.88 0.88 0.88 0.88 0.88 0.88 0.88 0.88 0.88 0.88 0.88 0.88

15

Salaries and
wages (Rs./ 2.88
MT)

3.12 3.36 3.36 3.36 3.36 3.36 3.36 3.36 3.36 3.36 3.36 3.36 3.36 3.36

Administrati
ve and
Miscellaneo 0.29
us expenses
(Rs./MT)

0.31 0.34 0.34 0.34 0.34 0.34 0.34 0.34 0.34 0.34 0.34 0.34 0.34 0.34

16

Total
recurring
cost

175.8 190.4 204.9 204.9 204.9 204.9 204.9 204.9 204.9 204.9 204.9 204.9 204.9 204.9 204.9
9
0
1
1
1
1
1
1
1
1
1
1
1
1
1

17

Total Cost

252.2 190.4 204.9 204.9 204.9 204.9 204.9 204.9 204.9 204.9 204.9 204.9 204.9 204.9 204.9
9
0
1
1
1
1
1
1
1
1
1
1
1
1
1

18

Benefits

19

Benefits
( net tax)

20

Book Value

21

Total
benefits

22

Net benefit -60.34 17.55 19.03 19.03 19.03 15.85 15.42 15.02 14.65 14.29 12.62 19.03 19.03 19.03 25.90

23

Discounting 15.00
Factor
%

191.9 207.9 223.9 223.9 223.9 220.7 220.3 219.9 219.5 219.2 217.5 223.9 223.9 223.9 223.9
5
5
4
4
4
6
3
3
6
0
3
4
4
4
4
6.87
191.9 207.9 223.9 223.9 223.9 220.7 220.3 219.9 219.5 219.2 217.5 223.9 223.9 223.9 230.8
5
5
4
4
4
6
3
3
6
0
3
4
4
4
1