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PROJECTED INCOME AND EXPENDITURE STATEMENT FROM FY 2016-17 TO 2024-25

particulars
No. of working days
Charter Per day
Elegent Revenue per day
Total Revenue per day
Total Revenues

FY16-17
365
39.71
35.00
74.71

FY17-18
365
43.68
38.50
82.18

FY18-19
365
48.05
42.35
90.40

FY19-20
365
52.85
46.59
99.44

FY20-21
365
58.14
51.24
109.38

FY21-22
365
63.95
56.37
120.32

27,269.15

29,996.07

32,995.67

36,295.24

39,924.76

43,917.24

Opex per day


Elegant Opex per day

36.48
34.00
70.48

40.13
37.40
77.53

44.14
41.14
85.28

48.55
45.25
93.81

53.41
49.78
103.19

58.75
54.76
113.51

Opex per Annum


Insurance per annum

25,725.20
122.00

31,127.49
122.00

34,240.24
122.00

37,664.27
122.00

41,430.69
122.00

Total expenses

28,297.72
###

25,847.20

28,419.72

31,249.49

34,362.24

37,786.27

41,552.69

Asset value opening


Value after 8 years
Depreciation @10.05%

5,882.00
2,400.00
591.14
5,290.86

5,290.86

4,759.13

4,280.84

3,850.61

3,463.62

531.73
4,759.13

478.29
4,280.84

430.22
3,850.61

386.99
3,463.62

348.09
3,115.53

Loan amount at the year end


Loan repayment
Interest@15%

4,398.50
188.00

3,959.50
439.00
168.00

3,520.50
439.00
148.00

3,081.50
439.00
128.00

2,642.50
439.00
108.00

2,203.50
439.00
89.00

Tonnage tax

3,544.77

3,544.77

3,544.77

3,544.77

3,544.77

###

notes:
Repayment made for 8 years

439.00

6-17 TO 2024-25

FY22-23
365
70.35
62.00
132.35

FY23-24

FY24-25
Rs in Lacs
365
365
77.38
85.12
68.21
75.03
145.59
160.15

48,308.96

53,139.86

58,453.84

64.63
60.23
124.86

71.09
66.26
137.35

78.20
72.88
151.08

45,573.76
122.00

50,131.14
122.00

55,144.25
122.00

45,695.76

50,253.14

55,266.25

3,115.53

2,802.42

2,520.78

313.11
2,802.42

281.64
2,520.78

253.34
2,267.44

1,764.50
439.00
69.00

1,325.50
439.00
49.00

886.50
439.00
30.00

3,544.77

3,544.77

3,544.77

particulars

FY16-17

FY17-18

FY18-19

FY19-20

FY20-21

FY21-22

Revenue

27,269.15

29,996.07

32,995.67

36,295.24

39,924.76

43,917.24

Expenses

25,847.20

28,419.72

31,249.49

34,362.24

37,786.27

41,552.69

1,421.95

1,576.35

1,746.18

1,933.00

2,138.50

2,364.55

Depreciation

591.14

531.73

478.29

430.22

386.99

348.09

PBIT

830.81

1,044.61

1,267.89

1,502.77

1,751.51

2,016.45

Interest on LT loans

188.00

168.00

148.00

128.00

108.00

89.00

PBT

642.81

876.61

1,119.89

1,374.77

1,643.51

1,927.45

Income tax

202.81

276.57

353.32

433.74

518.53

608.11

440.00

600.04

766.56

941.03

1,124.98

1,319.34

PBDIT

PAT

FY22-23

FY23-24

48,308.96

FY24-25
Rs in Lacs
53,139.86
58,453.84

45,695.76

50,253.14

55,266.25

2,613.20

2,886.72

3,187.59

313.11

281.64

253.34

2,300.09

2,605.08

2,934.26

69.00

49.00

30.00

2,231.09

2,556.08

2,904.26

703.91

806.44

916.29

1,527.18

1,749.64

1,987.96

PROJECTED BALANCE SHEETS FROM 2016-17 TO 2024-25


PARTICULARS
LIABILITIES
EQUITY
RESERVES & SURPLUS
NETWORTH

FY16-17

FY17-18

FY18-19

FY19-20

FY20-21

FY21-22

FY22-23

4.90
789.60
794.50

4.90
868.56
873.46

4.90
955.42
960.32

4.90
1,050.96
1,055.86

4.90
1,156.05
1,160.95

4.90
1,271.66
1,276.56

###
1,398.82
1,403.72

DEBT
LONG TERM
TOTAL DEBT

4,398.50
4,398.50

3,959.50
3,959.50

3,520.50
3,520.50

3,081.50
3,081.50

2,642.50
2,642.50

2,203.50
2,203.50

1,764.50
1,764.50

TOTAL LIABILITIES

5,193.00

4,832.96

4,480.82

4,137.36

3,803.45

3,480.06

3,168.22

5,882.00
591.14
5,290.86

5,882.00
1,122.87
4,759.13

5,882.00
1,601.16
4,280.84

5,882.00
2,031.39
3,850.61

5,882.00
2,418.38
3,463.62

5,882.00
2,766.47
3,115.53

73.83

199.98

286.75

339.83

364.53

365.80

4,832.96

4,480.82

4,137.36

3,803.45

3,480.06

3,168.22

ASSETS
GROSS BLOCK
ACCUMULATED DEPRECIATION
NET BLOCK
CASH AND BANK BALANCES
TOTAL ASSETS

(97.86)
5,193.00

###
3,079.58
2,802.42

Notes:
1. 10% Increase in Reserves for 8 years, Loan Margin kept at 20%. Since Sundry creditors & Sundry debtors are reduced by 10% eve
2. Rate of interest is calculated 15% simple which may equal to 13% compounding.
3. 2015-16 provisional figures have been presumed as audited figures.
4. Income of the company is increased by 10% for every year and income from the vessel both put together calculated as total incom
likewise expenses also.

FY23-24

FY24-25
Rs in Lacs

4.90
1,538.71
1,543.61

4.90
1,692.58
1,697.48

1,325.50
1,325.50

886.50
886.50

2,869.11

2,583.98

5,882.00
3,361.22
2,520.78

5,882.00
3,614.56
2,267.44

348.33

316.54

2,869.11

2,583.98

educed by 10% every year.

ulated as total income of the company

PROJECT CASH FLOWS-ALL COMPONENTS COMBINED


particulars
PBDIT

FY16-17

FY17-18

FY18-19

1,421.95

1,576.35

1,746.18

794.50

873.46

960.32

ADD: Term loan

4,398.50

3,959.50

3,520.50

Capital expenditure(exc.loan)

5,882.00

ADD: Equity

Add: Debt repayment


Add: Interest on term loan
Add: Income tax paid

950.00

950.00

529.56

518.97

467.25

1,324.86

1,689.96

2,134.82

Cashflow for the year


7361

FY19-20

FY20-21

FY21-22

FY22-23

FY23-24

1,933.00

2,138.50

2,364.55

2,613.20

FY24-25
Rs in Lacs
2,886.72
3,187.59

1,055.86

1,160.95

1,276.56

1,403.72

1,543.61

1,697.48

3,081.50

2,642.50

2,203.50

1,764.50

1,325.50

886.50

950.00

950.00

950.00

950.00

950.00

950.00

409.31

344.43

271.76

190.38

99.22

2,662.34

3,289.39

4,036.15

4,926.78

5,990.20

(2.87)
7,261.04

ELEGANT LOGISTICS PVT LTD

MV JP CITRUS
VESSEL CAPACITY

86000 MTS

Rs. In Lacs $@67.80

VSL COST

8.65 Million $

5,864.70

DEBT
EQUITY(20% )

6.49 Million $
2.16 Million $

4,400.00
1,464.00

CHARTER/DAY
OPEX/DAY
INSURANCE/DAY
RATE OF INTEREST12%
RETURN ON EQUITY
WACC
Anuual Charter rate increment
Anuual Opex Rate Increment
Repayment years
Equity IRR (Pre-tax)
Equity IRR (Post-tax)
Project IRR (Pre-tax)
Project IRR (Post-tax)
Average DSCR
NPV

7750 $
4750 $
493.15 $

5%
5%
8 years

52.54
32.20
33.43
12%

5%
5%
8 years

17.8.16