ABC

ABC, CITY

Equipments Required
Units
1 AC ( For Restaurant)
2 AC ( For Party Hall)
3 LED 42'
4 Music DJ System With Speaker ( for Par
5 Cold Drink Fridge
6 Fans
7 Exhaust Fan
8 Vaccum Cleaner
9 Computer & Printer
10 Fire Extinshuer
11 Invertor with Battries
12 Generator
Total ( A)
Kitchen Equipments

2
2
1
1
1
10
6
1
1
2
1
1

Price per Unit

35000.00
35000.00
62500.00
45000.00
30000.00
1350.00
550.00
5000.00
30000.00
7500.00
30000.00
150000.00

1
1
1
1
1
1
2
1
1
1
1
1

Price per Unit

17000.00
12000.00
2500.00
8000.00
4000.00
12000.00
125000.00
40000.00
35000.00
10000.00
5000.00
5000.00

Units
1 4 Burner Gas Range
2 2 Burner Gas Range
3 Toaster
4 Microwave
5 Mixer Grinder
6 Chimney
7 Deep Regregerator
8 Water Cooler
9 Fridge
10 Coffe Machine
11 Juicer
12 RO System
13 Crockery
Total (B)
Furniture
Furniture & Interiors
( It Includes Tables, Chairs for Restaurant and
Table Chairs for Party Hall and Interior Decoration)
Total (C )
Total Cost

(A+B+C)

Total
70000.00
70000.00
62500.00
45000.00
30000.00
13500.00
3300.00
5000.00
30000.00
15000.00
30000.00
150000.00
524300.00
Total
17000.00
12000.00
2500.00
8000.00
4000.00
12000.00
250000.00
40000.00
35000.00
10000.00
5000.00
5000.00
32840.00
433340.00

400000.00

400000.00
1357640.00

ABC
ABC, CITY
Crockery Details
Item
1 Spoon
2 Fork
3 Kniwe
4 Service Spoon
5 Service Fork
6 Soup Spoon
7 Large Plate
8 Small Plate
9 Serving Bowl
10 Dessert Plate
11 Dessert Spoon
12 Cup and Sauces
13 Water Glass
14 Sup Bowl
15 Water Jug
16 Service Tray
17 Juice Glass ( 250 ML)
18 Juice Glass ( 300 ML)
19 Soup Cup
20 Napkin Stand
21 Straw Stand
22 Toothpic Stank
23 Bottle Opener

Quantity
Unit
10 DOZ
10 DOZ
10 No
5 DOZ
5 DOZ
5 DOZ
5 DOZ
5 DOZ
5 DOZ
3 DOZ
3 DOZ
3 DOZ
5 DOZ
5 DOZ
2 DOZ
30 No
5 DOZ
5 DOZ
4 DOZ
15 No
15 No
15 No
15 No
Total

Price Per Unit

150.00
150.00
100.00
200.00
200.00
120.00
350.00
250.00
400.00
300.00
90.00
90.00
120.00
360.00
2000.00
300.00
130.00
150.00
225.00
100.00
20.00
10.00
10.00

Total
1500.00
1500.00
1000.00
1000.00
1000.00
600.00
1750.00
1250.00
2000.00
900.00
270.00
270.00
600.00
1800.00
4000.00
9000.00
650.00
750.00
900.00
1500.00
300.00
150.00
150.00
32840.00

ABC
ABC, CITY
Cost of Project
Land & Building

Owned

Equipments

524300.00

Kitchen Equipments

433340.00

Furniture

400000.00
Total

1357640.00

Means of Finance
Bank Term Loan

1018230.00

Promoters Capital

339410.00

Total

1357640.00

75%
25%

ABC
ABC, CITY
1 Working Days

350 Days

2 Gross Receipts
Rent from Party Hall
Party Hall
Rent Per Day
1st Year
Iind Year
IIIrd year
Ivth Year
Vth Year

Rs 5000 per day

No of Booking Total
5500
30
165000
5500
30
165000
5500
36
198000
5500
36
198000
5500
36
198000

During the Party Time the Gross Receipts from Sale of

Food to Party will be Rs 10000.00 per Party Day
Receipts from Restaurant
Restaurant
Receipts per Day No. of Days
1st Year
Iind Year
IIIrd year
Ivth Year
Vth Year

5000
5500
6050
6655
7500

Total
350
350
350
350
350

1750000
1925000
2117500
2329250
2625000

3 Cost of Food
Assuming that Cost of Raw Material of Food comes to 25% of Sale Price

4 Salaries & Wages

Employee
Salary per Month No of Employee Total
Manager
Self
Self
Shef
10000
2
20000.00
Waiter
7000
4
28000.00
Helper
4500
2
9000.00
Total
57000.00
Annual Salary
684000.00
5 Electricity Expenses
Electricity Expenses will be Rs 15000.00 per month.
Annual Expenses will be Rs 180000.00 .
6 Diseal Expenses
Diseal Expenses will be Rs 4000.00 per mont
Annual Expenses will be Rs 48000
6 Gas Fuel Expenses
Gas Expenses will be Rs 8000.00 per mont

Annual Expenses will be Rs 96000

7 Adminstrative Expenses
Administrative Expenses will be Rs 3000.00 per month.
Annual Expenses will be Rs 36000.00
8 Repiar & Maintaince Expenses
Monthly Expenses will Rs 2500.00. Annual Expenses will
be Rs 30000.00
9 Advertisement Expenses
Annual Expenses will be Rs 60000.00
10 Depreciation Schedule
Equipments
Year
Opening Balance

Ist Year

Kitchen Equipments
Year
Opening Balance

445655.00

378806.75

78645.00

66848.25

56821.0125

445655.00

378806.75

321985.74

Ist Year

Furniture
Year
Opening Balance

IIIrd Year

368339.00

313088.15

65001.00

55250.85

46963.2225

368339.00

313088.15

266124.93

Ist Year

IInd Year

IIIrd Year

400000.00

360000.00

306000.00

40000.00

54000.00

45900.00

360000.00

306000.00

260100.00

Depreciation @10%
Closing Balance

IInd Year

433340.00

Depreciation @15%
Closing Balance

IIIrd Year

524300.00

Depreciation @15%
Closing Balance

IInd Year

11 Bank Loan Repayment and Interest Chart

Year
Opening Balance
Add: Adition

Ist Year

IInd Year
IIIrd Year
0.00
814584.00
610938.00
1018230.00
0.00
0.00

Installments
Closing Balance
Interest @ 13% p.a. (on Loan)

203646.00
814584.00
119132.91

203646.00
610938.00
92658.93

203646.00
407292.00
66184.95

IV th Year
321985.74

Vth Year
273687.88

48297.860625 41053.1815313
273687.88

IV th Year
266124.93

232634.70

Vth Year
226206.19

39918.739125 33930.9282563
226206.19

IV th Year

192275.26

Vth Year

260100.00

221085.00

39015.00

33162.75

221085.00

187922.25

IV th Year
Vth Year
407292.00
203646.00
0.00
0.00

203646.00
203646.00
39710.97

203646.00
0.00
13236.99

ABC
ABC, CITY
PROFITABILITY STATEMENT
Ist Year
Gross Receipts
Rent From Party Hall
Gross Receipts on Sale of Food
during Party

Iind Year

IIIrd Year

165000.00

165000.00

198000.00

300000.00

396000.00

432000.00

Gross Reciepts from Restaurant

1750000.00

1925000.00

2117500.00

Total (A)

2215000.00

2486000.00

2747500.00

Cost of Food Produced

Salary and Wages
Electricity Expenses
Generator Expenses
Gas , Fuel Expenses
Total (B)

512500.00
684000.00
180000.00
48000.00
96000.00
1520500.00

580250.00
718200.00
198000.00
52800.00
105600.00
1654850.00

637375.00
790020.00
217800.00
58080.00
116160.00
1819435.00

Gross Profit (C=A-B)

694500.00

831150.00

928065.00

Administrative Expenses
Repair & Maintance
Advertisement Expenses
Depreciation
Total (D )

36000.00
30000.00
60000.00
183646.00
309646.00

39600.00
33000.00
66000.00
176099.10
314699.10

43560.00
36300.00
72600.00
149684.24
302144.24

Net Profit Before Interest ( C-D)

Interest Paid to Bank

384854.00
119132.91

516450.90
92658.93

625920.77
66184.95

Net Profit After Interest

Drawings
Net Profit Carried Forward

265721.09
96000.00
169721.09

423791.97
240000.00
183791.97

559735.82
350000.00
209735.82

Cost of Service

TY

Ivth Year

Vth Year

198000.00

198000.00

432000.00

432000.00

2329250.00

2625000.00

2959250.00

3255000.00

690312.50
869022.00
239580.00
63888.00
127776.00
1990578.50

764250.00
955924.20
263538.00
70276.80
140553.60
2194542.60

968671.50

1060457.40

47916.00
39930.00
79860.00
127231.60
294937.60

52707.60
43923.00
87846.00
108146.86
292623.46

673733.90
39710.97

767833.94
13236.99

634022.93
400000.00
234022.93

754596.95
450000.00
304596.95

0.25

ABC
ABC, CITY
CASH FLOW STATEMENT
Ist Year

Iind Year

IIIrd Year

Cash Inflow
Capital Employed

339410.00

0.00

0.00

Loan From Bank

1018230.00

0.00

0.00

568500.00

692550.00

775605.00

1926140.00

692550.00

775605.00

1357640.00

0.00

0.00

90083.33

15983.33

11681.67

Instalment Paid of Bank

203646.00

203646.00

203646.00

Interest Paid to Bank

119132.91

92658.93

66184.95

Drawings

96000.00

240000.00

350000.00

Total (B)

1866502.24

552288.26

631512.62

0.00
59637.76
59637.76

59637.76
140261.74
199899.49

199899.49
144092.38
343991.88

Net Profit Before Interest and

Depreciation
Total ( A)
Cash Outflow
Fixed Assets Purchased

Increase in Working Capital

Opening Cash
Cash Accural
Closing Cash

Ivth Year

Vth Year

0.00

0.00

0.00

0.00

800965.50

875980.80

800965.50

875980.80

0.00

0.00

6524.83

12412.73 debtors- creditors

203646.00

203646.00

39710.97

13236.99

400000.00

450000.00

649881.80

679295.72

343991.88
151083.70
495075.57

495075.57
196685.08
691760.65

ABC
ABC, CITY
BALANCE SHEET
Ist Year

Iind Year

IIIrd Year

Liabilities
Capital Employed

339410.00

339410.00

339410.00

Bank Loan

814584.00

610938.00

407292.00

Net Profit

169721.09

353513.06

563248.88

Creditors

94500.00

101100.00

111210.00

1418215.09

1404961.06

1421160.88

1173994.00

997894.90

848210.67

184583.33

207166.67

228958.33

59637.76

199899.49

343991.88

1418215.09

1404961.06

1421160.88

0.00

0.00

0.00

Total
Assets
Fixed Assets
Sundry Debtors
Cash and Bank Balance

Total

Ivth Year

Vth Year

339410.00

339410.00

203646.00

0.00

797271.81

1101868.76

122331.00

134564.10

1462658.81

1575842.86

720979.07

612832.21

246604.17

271250.00

495075.57

691760.65

1462658.81

1575842.86

0.00

0.00

ABC
ABC, CITY
CALCULATION OF DEBT SERVICE COVERAGE RATIO
Particulars
Ist Year
Net Profit After tax During yr.
265721.09
Add: Depreciation
183646.00
Add: Interest On Term Loan
119132.91
Total Amount available For
serving intt & Installment
568500.00

Iind Year
423791.97
176099.10
92658.93

IIIrd Year
559735.82
149684.24
66184.95

692550.00

775605.00

Installment and interest to be Served

322778.91

296304.93

269830.95

1.76

2.34

2.87

Debt Service Coverage Ratio

Average DSCR

2.86

Calculation of Current Ratio

Current Assets
Sundry Debtors
Cash & Bank Balance
Total
Current Liabilities
Sundry Creditors
Total
Current Ratio
Average Current Ratio

184583.33
59637.76
244221.09

207166.67
199899.49
407066.16

228958.33
343991.88
572950.21

94500.00
94500.00

101100.00
101100.00

111210.00
111210.00

2.58

4.03

5.15
5.00

Ivth Year
634022.93
127231.60
39710.97

Vth Year
754596.95
108146.86
13236.99

800965.50

875980.80

243356.97

216882.99

3.29

4.04

246604.17
495075.57
741679.74

271250.00
691760.65
963010.65

122331.00
122331.00

134564.10
134564.10

6.06

7.16