Projected investment

Narration Real Amount

Advance to Land Owner Land Lease 10 Years 2,000,000.00 Advance Land
Bridge 700,000.00
Boundry 300,000.00
Building for Office, Electric Sub Station 1,000,000.00
Shade for Labour, Security 300,000.00
Office 500,000.00
Machinery installation str. Building 1,500,000.00
Documents 250,000.00
Electric Sub Station 2,000,000.00
Machinery LC 8,500,000.00 Micro Bus
Machinery Duty 1,500,000.00 Other
Raw Lc (45000x12) 4,590,000.00 Infrastructure
Raw Duty 1,830,150.00 Machinery Eqipment
Transport 6,500,000.00 raw
Others 1,500,000.00 duty
Total 32,970,150.00 Transportation
Total Initial Investment USD 392,501.79
OIR USD 525,476.19
USD 132,974.40
 Equipments Details
Show Dozer( D-6) BDT 4,500,000.00 1 BDT 4,500,000.00
5,000,000.00 Excavator BDT 4,200,000.00 1 BDT 4,200,000.00
1,200,000.00 Excavator BDT 4,000,000.00 1 BDT 4,000,000.00
500,000.00 Dump Truck BDT 2,800,000.00 4 BDT 11,200,000.00
3,000,000.00
1,500,000.00 A/C HEAD LC VALUE REAL VALUE
500,000.00 Machinery BDT 40,320,000.00 BDT 15,120,000.00
800,000.00 Equipments BDT 42,840,000.00 BDT 23,900,000.00
500,000.00 Total BDT 83,160,000.00 BDT 39,020,000.00
3,000,000.00 OIR BDT 44,140,000.00
2,000,000.00
1,000,000.00
19,000,000.00
92,400,000.00
90,000,000.00
41400000
10,000,000.00
271,800,000.00
 Projected income statement
YEAR-1 YEAR-2 YEAR-3

SALES
Food and Beverage 247,500,000 252,450,000 257,499,000
Cosmetics 247,500,000 252,450,000 257,499,000
Plastic and Pacaging 198,000,000 201,960,000 205,999,200
Toyletrize 105,600,000 107,712,000 109,866,240

798,600,000 814,572,000 830,863,440

COST OF SALES
1/2 inch crush 89,925,000 91,723,500 93,557,970

3/4 inch crush 89,925,000 91,723,500 93,557,970

3/8 inch crush 107,910,000 110,068,200 112,269,564
Stone powder 71,940,000 73,378,800 74,846,376
COST OF GOODS SOLD
RAW (MT @ 1308 Tk) 359,700,000 366,894,000 374,231,880
WASTE 71,874,000 73,311,480 74,777,710
Import Duty & Clearing (43%) 154,671,000 157,764,420 160,919,708
Transport 35,000,000 39,200,000 43,904,000
Electricity Expanse 3,600,000 4,032,000 4,515,840
Oil & Fuel 3,600,000 4,032,000 4,515,840
WAGES 9,600,000 10,752,000 12,042,240
Deprecition Expanse (5%) 4,150,000 4,648,000 5,205,760
Machine Maintenance Expanse 2,640,000 2,956,800 3,311,616
Rent Expanse 1,800,000 2,016,000 2,257,920
Overhead Expanse 4,800,000 5,376,000 6,021,120
Others Expanse 2,400,000 2,688,000 3,010,560
Amortization of Preliminary Expanse 500,000 500,000 500,000
TOTAL OPPERATING EXPENSES 654,335,000 674,170,700 695,214,194
EARNINGS BEFORE INTEREST & TAXES 144,265,000 140,401,300 135,649,246
FINANCIAL EXPENSE

Interest Expense 4,150,450 8,305,810 2,388,267

Machinery term loan installment ( 360 Days
Usense) 27,390,000 29,050,000
FINANCIAL Charges on long term loan 600,000 300,000 200,000
TOTAL FINANCIAL EXPENSE 4,750,450 35,995,810 31,638,267
PROFIT BEFORE TAX 139,514,550 104,405,490 104,010,979
INCOME TAX (Projected 15%) 20,927,183 10,440,549 10,401,098
PROFIT AFTER TAX 118,587,368 93,964,941 93,609,881
Retained Earnings at the beginning of
Year 118,587,368 165,569,838
Dividend 46,982,471 46,804,941

Retained earnings at the End of Year 118,587,368 165,569,838 212,374,779

IRR
NPV
cft tk y p cft mt tk
150 1650000 68750 247500000
150 1650000 68750 247500000
100 1980000 82500 198000000
80 1320000 55000 105600000
275000 798600000

695214194

7% 17325000
-110,000,000.00
118,587,367.50
165,569,838.00
212,374,778.55
118%
267,455,990.05
Chemical 40000000 66800000
Detergent Powder
Sanitizer
Liquid Hand Wash
Cosmetics Items 30000000 50100000
Herbal Shampoo
Herbal Body Soap
Laundry Soap
Foods and Bakery Items 50000000 83500000
Tea Leaf
Plastics & Packaging 160000000 267200000
Box carton
Foil Paper
Pet Bottle and Jar)
Pipe and fittings
Non Woven
280000000
 YEAR - 1 YEAR - 2 YEAR - 3

ASSETS

Current Assets
PREPAID RENT (30% adjust) 4,640,000 4,280,000 3,920,000
Cash & Bank Balance]
Cash 500,000 850,000 700,000
Bank
Inventory 50,425,000 55,467,500 55,467,500
TOTAL CURRENTS ASSETS 55,565,000 60,597,500 60,087,500
Fixed Assets
MACHINERY 39,840,000 37,848,000 35,955,600
EQUIPMENT 43,218,100 41,057,195 39,004,335
AtCost less: acc. Depreciation 3,945,260 3,747,997
Total Fixed Asset 83,058,100 78,905,195 74,959,935
Pre opertional Expenses Worth 1,500,000
Total Assests 140,123,100 139,502,695 135,047,435

LIABILITIES AND EQUITY

LC against Raw 40,338,000 42,354,900 42,354,900

LC against Machinery 74,752,290 49,834,860 24,917,430

equity
paid up capital Mr. J. M. JAFAR 9,000,000 10,000,000 20,000,000
MRS. MOKARRAMA
TABASSUM 21,000,000 40,000,000 50,000,000

Retained Earnings 128,120,118 180,277,273 232,390,632

total Equity 30,000,000 50,000,000 70,000,000
TOTAL LIABLITIES & EQUITY 158,120,118 230,277,273 302,390,632
 PROJECTED CASH FLOW STATEMENT
NARRATION YEAR -1 YEAR -2 YEAR -3
CASHFLOW
OPENING 30,000,000 123,840,000 208,773,800
SALES INCOME
(+) Cash receipt
from buyers during
the Year 748,175,000 759,104,500 775,395,940
TOTAL CASH IN 778,175,000 882,944,500 984,169,740
CASH OUTFLOW

(-) Cash payment

made to seller and
occurred different
expenses 654,335,000 674,170,700 695,214,194
TOTAL CASH OUT 123,840,000 208,773,800 288,955,546
 per cft stone chips costing
PER MT ( ASS.VALUE) USD BDT BDT
TOTAL INVICE VALUE (CUSTOM 22.50
VALUE)
INS 1% 0.20
OTHER COST % 0.20
ASSESSABLE VALUE = 22.90 82.80 1,896.12

PER MT( DUTY & OTHER TAX) ASS.VALU BDT BDT

E
CD = (ASS.V)=5% 1,896.12 474.03
SD= (ASS V + CD+ RD)=30% 2,370.15 711.05
VAT =(ASS V + CD+ RD+SD)= 15%   3,081.20 462.18

AIT =  (ASS.V)=5% 1,896.12 94.81

ATV=(ASS V + CD+ RD+SD) 3,902.95 156.12
+26.67%= 4%
0 % for industry other 4 %
 DF= 30.00
CV = 15% 2.50
ITC =10% 1.80
RD = 34.10 /MT 34.10
VAT =15% 5.12
TOTAL  DUTY & OTHERS TAX = = 1,971.70

PER SFT COSTING USD BDT BDT

TOTAL INVICE VALUE (CUSTOM 22.50 1,863.00
VALUE)
TOTAL  DUTY & OTHERS TAX 1,971.70
STEVEDORING CHARGES 86.12
LIGHTER CHARGES 376.00
C&F COMISSION 2.00
 TOTAL (PER M/TON  VALUE) = 4,298.82
PER SFT VALUE=3251.18/24 = 179.12
dustry other 4 %
 Schedule of Bal Fix
Particulars cost year -1 year -1 year -2
Depreciation WDV Depreciation
plant & machinery 83,218,800 4,993,128 78,225,672 4,693,540
Advance For rent 5,000,000 0 5,000,000 0
shade 2,000,000 80,000 1,920,000 76,800
furniture & fixture 500,000 60,000 440,000 52,800
electric line installation 600,000 60,000 540,000 54,000
electric equipment 2,700,000 324,000 2,376,000 285,120
generator 3,100,000 310,000 2,790,000 279,000
motor vehicle 2,200,000 220,000 1,980,000 198,000
tools equipments 3,780,000 567,000 3,213,000 481,950
office equipments 420,000 42,000 378,000 37,800
air condition 240,000 24,000 216,000 21,600
fire extinguisher 55,000 5,500 49,500 4,950
Total 103,813,800 6,685,628 97,128,172 6,185,560

allocation of Depreciation
Particulers Year1 Year-2 Year-3 Year-4
Cost of Production 5,930,128 5,508,490 5,121,285 4,765,151
Administrative & Other 3,055,000 3,116,100 3,178,422 3,241,990
8,985,128 8,624,590 8,299,707 8,007,142

2.) cost of production

Particulars Year - 1 Year - 2 Year - 3
cost of procuction 573,450,000 584,919,000 596,617,380
wages & Over Time 4,800,000 4,896,000 4,993,920
Bonus 1,000,000 1,020,000 1,040,400
Security Stuff Salary 576,000 587,520 599,270
Factory Rent 1,800,000 1,836,000 1,872,720
Electric Bill 3,000,000 3,060,000 3,121,200
Local Purchase 1,200,000 1,224,000 1,248,480
Packing Materials 300,000 306,000 312,120
Workers Entertainment 36,000 36,720 37,454
Workers Transportation 216,000 220,320 224,726
Production Expenses 593,013 604,873 616,971
Repair and Maintenance 600,000 612,000 624,240
Spare Parts 600,000 612,000 624,240
Fuel, Oil & Lubricant 3,000,000 3,060,000 3,121,200
C & F Expances 9,000,000 9,180,000 9,363,600
carrying Carges 15,600,000 15,912,000 16,230,240
Labour Charges 2,400,000 2,448,000 2,496,960
Medical Exp 200,000 204,000 208,080
insurance 600,000 612,000 624,240
Depreciation 6,685,628 6,185,560 5,728,498
Total 625,656,641 637,535,993 649,705,940
 3. administrative, selling & other Exp:

Particulars year - 1 year - 2 year - 3

Remuneration 3,000,000 3,060,000 3,121,200
salary & allowance 1,800,000 1,836,000 1,872,720
Entertaintment 180,000 183,600 187,272
travelling and conveyance 180,000 183,600 187,272
printing & stationery expenses 24,000 24,480 24,970
misc expenses 325,000 331,500 338,130
donation and subscription 400,000 408,000 416,160
postage, stamp, & courier charges 35,000 35,700 36,414
paper & priodical 6,000 6,120 6,242
general expenses 200,000 204,000 208,080
telephone & mobile bills 5,000 5,100 5,202
commercial exp 600,000 612,000 624,240
lc expenses 800,000 816,000 832,320
license & renewal fee 100,000 102,000 104,040
legal exp 100,000 102,000 104,040
audit & professional fees 100,000 102,000 104,040
depreciaton 3,055,000 3,116,100 3,178,422
total 10,910,000 11,128,200 11,350,764

estimated cost of the project

means of finance
sponsor's capital / equity 10% 14146000
bank loan ( term / working capital 127,314,000
141,460,000

particulars year- 1 year- 2 year- 3 year- 4

opening loan 106,654,997 83,832,727 58,620,666
add: addition 141,460,000
bank 127,314,000
Director 14,146,000
141,460,000 106,654,997 83,832,727 58,620,666
interest 12,731,400 10,665,500 8,383,273 5,862,067
154,191,400 117,320,497 92,216,000 64,482,733
less: payment
bank 20,659,003 22,822,270 25,212,061 27,852,094
Director 2,500,000 2,500,000 2,500,000 3,000,000
closing loan 106,654,997 83,832,727 58,620,666 30,768,572

bank 106,654,997 83,832,727 58,620,666 30,768,572

director 11,646,000 9,146,000 6,646,000 3,646,000
118,300,997 92,978,727 65,266,666 34,414,572
income statement
particulars note year -1 year -2 year -3
Sales 1.A 735,900,000 750,618,000 765,630,360
Less: cost of production 2 625,656,641 637,535,993 649,705,940
Gross Profit 110,243,359 113,082,007 115,924,420

less: Adm, Selling & other 3 10,910,000 11,128,200 11,350,764

99,333,359 101,953,807 104,573,656

less: financial exp 4 12,731,400 10,665,500 8,383,273

86,601,959 91,288,307 96,190,384
Taxes 4330097.96 4564415.3462 4809519.1791
Net Profit 82,271,861 86,723,892 91,380,864
82,271,861 168,995,753

Add: Blance Brought from last A/C

Balance Carried to Balance Sheet: 82,271,861 168,995,753 260,376,617

BALANCE SHEET
SUBJECT MATTER Notes year -1 year -2 year -3

source of fund
1) share holders fund 112,271,861 198,995,753 290,376,617
share capital 1 30,000,000 30,000,000 30,000,000
reserve & surplus 82,271,861 168,995,753 260,376,617

2) loan fund 4 118,300,997 92,978,727 65,266,666

bank 106,654,997 83,832,727 58,620,666
directors 11,646,000 9,146,000 6,646,000

total (1+2) 230,572,858 291,974,480 355,643,283

Application of found:
1) Fixed Assets: (Annexure A) 97,128,172 90,942,612 85,214,114
2) Investment with inter project 27,600,000 31,188,000 35,242,440
3) Net Current Assets: (A - B) 101,844,686 167,268,868 232,534,480
A) Current Assets 147,227,186 218,097,268 289,462,288
Accounts Receivable 5,500,000 6,160,000 6,899,200
Advance, Deposit & Prepaymetns 35,467,000 39,723,040 44,489,805
Stock and Stores 50,425,000 56,476,000 63,253,120
cash & bank Balance 50,835,186 110,738,228 169,820,163
refundable advance for land 5,000,000 5,000,000 5,000,000
B) Current Liabilities & Provison 45,382,500 50,828,400 56,927,808
4) Miscellaneous: 4,000,000 2,575,000 2,652,250
Preliminary Expenses 1500000 0 0
un Allocated revenue expenduture 2500000 2575000 2652250
Total (1+2+3+4) 230,572,858 291,974,480 355,643,283

50,835,186 110,738,228 169,820,163

Schedule of Bal Fixed assets
year -2 year -3 year -3 year -4 year -4 year -5
WDV Depreciation WDV Depreciation WDV Depreciation
73,532,132 4,411,928 69,120,204 4,147,212 64,972,992 3,898,379
5,000,000 0 5,000,000 0 5,000,000 0
1,843,200 73,728 1,769,472 70,779 1,698,693 67,948
387,200 46,464 340,736 40,888 299,848 35,982
486,000 48,600 437,400 43,740 393,660 39,366
2,090,880 250,906 1,839,974 220,797 1,619,177 194,301
2,511,000 251,100 2,259,900 225,990 2,033,910 203,391
1,782,000 178,200 1,603,800 160,380 1,443,420 144,342
2,731,050 409,658 2,321,393 348,209 1,973,184 295,978
340,200 34,020 306,180 30,618 275,562 27,556
194,400 19,440 174,960 17,496 157,464 15,746
44,550 4,455 40,095 4,010 36,086 3,609
90,942,612 5,728,498 85,214,114 5,310,119 79,903,995 4,926,598

Year-5
4,437,114
3,306,830
7,743,944

Year - 4 Year - 5
608,549,728 620,720,722
5,093,798 5,195,674
1,061,208 1,082,432
611,256 623,481
1,910,174 1,948,378
3,183,624 3,247,296
1,273,450 1,298,919
318,362 324,730
38,203 38,968
229,221 233,805
629,310 641,896
636,725 649,459
636,725 649,459
3,183,624 3,247,296
9,550,872 9,741,889
16,554,845 16,885,942
2,546,899 2,597,837
212,242 216,486
636,725 649,459
5,310,119 4,926,598
662,167,109 674,920,728
year - 4 year - 5
3,183,624 3,247,296
1,910,174 1,948,378
191,017 194,838
191,017 194,838
25,469 25,978
344,893 351,790
424,483 432,973
37,142 37,885
6,367 6,495
212,242 216,486
5,306 5,412
636,725 649,459
848,966 865,946
106,121 108,243
106,121 108,243
106,121 108,243
3,241,990 3,306,830
11,577,779 11,809,335

year- 5
30,768,572

30,768,572
3,076,857
33,845,429
adv 5,000,000
30,768,572 structure dev 9,860,000
3,646,000 500,000
0 39,840,000
43,160,000
0 40,000,000
0 3,100,000
0 141,460,000
year -4 year -5 1/2 inch crush
780,942,967 796,561,827 3/4 inch crush
662,167,109 674,920,728 3/8 inch crush
118,775,858 121,641,098 Stone powder

11,577,779 11,809,335
107,198,079 109,831,763
COST OF SALES
5,862,067 3,076,857 1/2 inch crush

101,336,012 106,754,906 3/4 inch crush

5066800.6019 5337745.3093 3/8 inch crush
96,269,211 101,417,161 Stone powder
260,376,617 356,645,829 COST OF SALES

356,645,829 458,062,990 duty

Transportation
waste

year -4 year -5

386,645,829 488,062,990
30,000,000 30,000,000
356,645,829 458,062,990

34,414,572 0 15141940
30,768,572 0
3,646,000 0

421,060,401 488,062,990

79,903,995 74,977,397
39,823,957 45,001,072
298,600,631 365,270,749
362,359,776 436,680,991
7,727,104 8,654,356
49,828,581 55,808,011
70,843,494 79,344,714
228,960,596 287,873,910
5,000,000 5,000,000
63,759,145 71,410,242
2,731,818 2,813,772
0 0
2731817.5 2813772.025
421,060,400 488,062,990

228,960,596 287,873,910
year -5 rate
WDV %
61,074,612 6
5,000,000 0
1,630,745 4
263,866 12
354,294 10
1,424,876 12
1,830,519 10
1,299,078 10
1,677,206 15
248,006 10
141,718 10
32,477 10
74,977,397
14146000 127,314,000
year - 1 year - 2 year - 3 year - 4 year - 5
231,000,000 235,620,000 240,332,400 245,139,048 250,041,829 140 1650000
227,700,000 232,254,000 236,899,080 241,637,062 246,469,803 138 1650000
198,000,000 201,960,000 205,999,200 210,119,184 214,321,568 100 1980000
79,200,000 80,784,000 82,399,680 84,047,674 85,728,627 60 1320000

735,900,000 750,618,000 765,630,360 780,942,967 796,561,827

92,812,500 94,668,750 96,562,125 98,493,368 100,463,235

92,812,500 94,668,750 96,562,125 98,493,368 100,463,235

111,375,000 113,602,500 115,874,550 118,192,041 120,555,882
74,250,000 75,735,000 77,249,700 78,794,694 80,370,588 695214194
371,250,000 378,675,000 386,248,500 393,973,470 401,852,939

159,637,500 162,830,250 166,086,855 169,408,592 172,796,764

24,000,000 24,480,000 24,969,600 25,468,992 25,978,372

18,562,500 18,933,750 19,312,425 19,698,674 20,092,647
573,450,000 584,919,000 596,617,380 608,549,728 620,720,722
 68750 231000000
68750 227700000
82500 198000000
55000 79200000
275000 735900000