PROJECT REPORT

NAME OF APPLICANT: ARPIT GUPTA

PROP. JAIN FOODS
LEGAL STATUS: INDIVIDUAL
PAN NO. BOWPG3594Q

INDUSTRY NAME: RESTAURANT (FOOD & BEVERAGE)

TRADE NAME: GNB FOOD BAZAAR

ADDRESS: GNB MALL, RAJNAGAR EXTENSION, GHAZIABAD
Mob No. 9711237979
 CONTENTS
S. NO.
PARTICULARS
1
Fund Requirement
2
Projected P&L
3
Projected B.S.
4
Projected CFS
5
Repayment Schedule
6
BEP & Ratios
7
ANNEXURE
 ARPIT GUPTA
( PROP. JAIN FOODS)

PROJECT REPORT

Total Cost of Project : Rs. 10,94,954

Name of the project / business Restaurant

Means of Finance
Term Loan Rs. 9,85,459
Own Capital Rs. 1,09,495
Pay Back Period : 5 Years
Project Implementation Period : 3 Months

Detailed Cost of Project

Restaurant Utensils & Fittings Rs. 4,00,000
Preliminary & Pre-operative Cost Rs. 50,000
Furniture & Fixtures Rs. 3,00,000
Contingency/Others/Miscellaneous Rs. 50,000
Total Capital Expenditure Rs. 8,00,000
Working Capital Rs. 2,94,954
Total Cost Of Project Rs. 10,94,954

Means of Financing :
Own Contribution 10% Rs. 1,09,495
Bank Finance : 90%
Term Loan Rs. 7,20,000
Working Capital Rs. 2,65,459
Total Rs. 10,94,954
 ARPIT GUPTA
( PROP. JAIN FOODS)

PROJECTED P & L A/C

0
PARTICULARS YEAR 1st YEAR 2nd YEAR 3rd YEAR 4th YEAR
Capacity Utilisation 70% 80% 90% 90%

Sales 42,00,000 48,00,000 54,00,000 54,00,000

Manufacturing Expenses

Raw Material 8,40,000 9,60,000 10,80,000 10,80,000

Wages 4,53,600 5,18,400 5,83,200 5,83,200

Repair & Maintenance 8,400 9,600 10,800 10,800
Power & Fuel 42,000 48,000 54,000 54,000
Other Overhead Expenses 7,000 8,000 9,000 9,000
Depreciation 40,000 36,000 32,400 29,160

Production Cost 13,91,000 15,80,000 17,69,400 17,66,160

Administration Expenses

Salary 5,40,000 5,67,000 5,95,350 6,25,118

Telephone Expenses 7,000 8,000 9,000 9,000
Stationary 8,400 9,600 10,800 10,800
Advertisement & Publicity 35,000 40,000 45,000 45,000

Workshed Rent 2,40,000 2,40,000 2,40,000 2,40,000

Other Miscellaneous Expenses 7,000 8,000 9,000 9,000

Administrative Cost 8,37,400 8,72,600 9,09,150 9,38,918

Interest on Bank Credit @8%
Term Loan 57,600 57,600 46,080 34,560
Working Capital Loan 21,237 21,237 16,989 12,742

Cost of Sales 23,07,237 25,31,437 27,41,619 27,52,380

Net Profit Before Tax 18,92,763 22,68,563 26,58,381 26,47,620

Less Tax - - - -

Net Profit After Tax 18,92,763 22,68,563 26,58,381 26,47,620

 ARPIT GUPTA
( PROP. JAIN FOODS)
PROJECTED BALANCE SHEET
Particulars 0 Year 1st Year 2nd Year 3rd Year 4 th Year
LIABILITIES :
Promoters Capital 1,09,495 1,09,495 1,09,495 1,09,495

Profit
18,92,763 22,68,563 26,58,381 26,47,620
Term Loan 7,20,000 7,20,000 5,76,000 4,32,000
Working Capital Loan 2,65,459 2,65,459 2,12,367 1,59,275
Current Liabilities - - - -
Sundry Creditors - - - -

29,87,717 33,63,517 35,56,243 33,48,390

ASSETS :
Gross Fixed Assets : 7,00,000 6,60,000 6,24,000 5,91,600
Less : Depreciation 40,000 36,000 32,400 29,160
Net Fixed Assets 6,60,000 6,24,000 5,91,600 5,62,440

Preliminary & Pre-Op. Expenses 50,000 37,500 28,125 21,094

Current Assets 2,65,459 2,65,459 2,12,367 1,59,275

Cash in Bank/Hand
20,62,258 24,74,058 27,52,276 26,26,675
Total
29,87,717 33,63,517 35,56,243 33,48,390
 ARPIT GUPTA
( PROP. JAIN FOODS)

CASH FLOW STATEMENT

Particulars 0 Year 1st Year 2nd Year 3rd Year 4 th Year

Net Profit
18,92,763 22,68,563 26,58,381 26,47,620
Add : Depreciation 40,000 36,000 32,400 29,160
Term Loan 7,20,000 7,20,000 5,76,000 4,32,000
Working Capital Loan 2,65,459 2,65,459 2,12,367 1,59,275
Promoters Capital 1,09,495 - - -

Total
30,27,717 32,90,022 34,79,148 32,68,055

Total Fixed Capital Invested 8,00,000

Repayment of Term Loan - 1,44,000 1,44,000 1,44,000

Repayment of WC Loan - 53,092 53,092 53,092
Current Assets 2,65,459 2,65,459 2,12,367 1,59,275
Total 2,65,459 4,62,551 4,09,459 3,56,367

Opening Balance - 86,59,419

27,62,258 55,89,730
Surplus 29,11,688
27,62,258 28,27,471 30,69,689
Closing Balance 1,15,71,107
27,62,258 55,89,730 86,59,419
 ARPIT GUPTA
( PROP. JAIN FOODS)

REPAYMENT OF TERM LOAN

OPENING BALANCE INSTALMENT CLOSING BALANCE INTT @ 8%

1 720000 0 720000 57600

2 720000 144000 576000 57600
3 576000 144000 432000 46080
4 432000 144000 288000 34560
5 288000 144000 144000 23040
6 144000 144000 0 11520

REPAYMENT OF WORKING CAPITAL

Year Opening Balance Installment Closing Balance Interest @ 8.00 %

1st 265459 0 265459 21237

2nd 265459 53092 212367 21237
3rd 212367 53092 159275 16989
4th 159275 53092 106184 12742
5th 106184 53092 53092 8495
6th 53092 53092 0 4247
7th 0 53092 0 0
8th 0 0 0 0
 ARPIT GUPTA
( PROP. JAIN FOODS)

BREAK EVEN POINT AND RATIO ANALYSIS

Particulars 0 Year 1st Year 2nd Year 3rd Year 4 th Year

Fixed Cost 9,35,000 9,66,200 9,87,630

10,02,638
Variable Cost
14,12,237 16,01,237 17,86,389 17,78,902
Total Cost
23,47,237 25,67,437 27,74,019 27,81,540

Sales 54,00,000
42,00,000 48,00,000 54,00,000

Contribution (Sales-VC) 36,21,098

27,87,763 31,98,763 36,13,611

B.E.P in % 0.34 0.30 0.27 0.28

Break Even Sales in Rs.

14,08,656 14,49,860 14,75,865 14,95,194

Break Even Units 7,043 7,249 7,379 7,476

Current Ratio 3.37 0.96 0.82 0.65

Net Profit Ratio 45.07% 47.26% 49.23% 49.03%

 ARPIT GUPTA
( PROP. JAIN FOODS)

ANNEXURES

ANNEXURE 1
Assessment of Working Capital
Amount in
Particulars
Rs.
Sale 6000000

Manufacturing Expenses
Raw Material 1200000
Wages 648000
Repair & Maintenance 12000
Power & Fuel 60000
Other Overhead Expenses 10000
Production Cost 1930000
Administrative Cost 862000
Manufacturing Cost 2792000

ANNEXURE 2
Working Capital Estimate
Amount in
Element of Working Capital No of Days Basis
Rs.
31 Material Cost 124000

Stock in process 15 Production Cost 96500

Manufacturing
Finished goods 7 65147
Cost

Manufacturing
Receivable by 1 9307
Cost

Total Working Capital Requirement Per Cycle 294954

ANNEXURE 3
DEPRECIATION SCHEDULE- MACHINERY @10%
PARTICULARS 1ST YEAR 2ND YEAR 3RD YEAR 4TH YEAR 5TH YEAR
Opening Balance 400000 360000 324000 291600 262440
Depreciation 40000 36000 32400 29160 26244
Closing Balance 360000 324000 291600 262440 236196
ANNEXURE 4
Realization Details of Sales
Rate/ No. of
Particulars of Product Amount in Rs.
Pair/Unit Pair/Unit
Per head 200 30000 6000000

ANNEXURE 5
Capacity Utilization of Sales
Particulars 1st Year 2nd Year 3rd Year 4th Year 5 th Year
Capacity Utilization 70% 80% 90% 90% 90%
Sales / Receipts 4200000 4800000 5400000 5400000 5400000

ANNEXURE 6
Wages
Amount in
No. of Wages
Particulars Rs.
Worker Per Month (Per Annum)
Unskilled 6 9000 648000

ANNEXURE 7
7.1 Administrative Expenses
Salary
Cook 2 1500 360000
Accountant 1 1500 180000
Total 3 540000

7.2 Other Administrative Expenses

Telephone Expenses 10000
Stationery & Postage 12000
Advertisement & Publicity 50000
Workshed Rent 240000
Other Miscellaneous Expenses 10000
Total (7.1 + 7.2) 862000
ANNEXURE 8
Capacity Utilization of Manufacturing & Administrative Expenses
Particulars 1st Year 2nd Year 3rd Year 4th Year 5 th Year
Capacity Utilization 70% 80% 90% 90% 90%
Manufacturing Expenses
Rawmaterials 840000 960000 1080000 1080000 1080000
Wages 453600 518400 583200 583200 583200
Repairs & Maintenance 8400 9600 10800 10800 10800
Power & Fuel 42000 48000 54000 54000 54000
Other Overhead Expenses 7000 8000 9000 9000 9000
Administrative Expenses
Salary 540000 540000 540000 540000 540000
Postage Telephone Expenses 7000 8000 9000 9000 9000
Stationery & Postage 8400 9600 10800 10800 10800
Advertisement & Publicity 35000 40000 45000 45000 45000
Workshed Rent 240000 240000 240000 240000 240000
Other Miscellaneous Expenses 7000 8000 9000 9000 9000
Total: 2188400 2389600 2590800 2590800 2590800