PROJECT REPORT

GRAMIN SHETKARI KRUSHI VIDNYAN MANDAL

SAROLA TQ. SIILOAD, DIST. CHH.
SAMBHAJINAGAR
PROJECT REPORT
 INDEX

Particulars Page No.

Objectives 3

Need of Multi-Specialty Hospital 4

Beneficiary Covered Area Under Project 5

Facilities To Be Provided In The Multi-Specialty Hospital 6-14

Project Requirements-Land 15

Project Requirements-Building 16

What is Planned 17

Bed Distribution 18

Time Frame 19

Section II - Financial Projections 20-48

 OBJECTIVES

Healthcare facilities have a very important role in improving the quality of life of
people. With a greater health awareness and consciousness, there is a rising demand for
better healthcare facilities and services.

Considering this rising demand, the proposed Multi Specialty Hospital has following
objectives:

• To start, establish, maintain, operate, run and manage 'State-of-the-art Multi-

Specialty Hospital' for the reception and treatment of persons suffering from
different types of illness or malady.

• To install best available medical technologies of international standards for

attainment of aforesaid objective.

• Promote the highest level of rehabilitation and in dependence through restorative

nursing care using a team approach and collaborating with therapy disciplines as
appropriate.

• To start, establish, maintain, operate, run and manage an efficient ambulance

service, blood storage center and pharmacy stores to support the Multi-Specialty
Hospital.

• To do all acts, deeds or things as are necessary or expedient for advancement or

attainment of aforesaid objects.
 NEED OF MULTISPECIALTY HOSPITAL

• Multi specialty hospital is a single point solution for patients that offers
diagnosis and treatment facilities across various clinical specialties.

• Multi Specialty hospital provides standardized, specialized and

synchronized diagnosis and treatment facilities under one roof.

• Multi specialty hospitals are needed because number of patients with various
diseases is increasing because of rising population.

• Population of the elderly people is increasing because of increasing life

expectancy - resulting in demand of multi-specialty hospitals.

• Increase in diseases like diabetes, hypertension and cancer etc. demands for
better healthcare services under one roof.

• There are insufficient number of Multi-Specialty diagnosis and treatment

facilities in Aurangabad New Township (PCNT), Aurangabad, Deogiri
Colony, and adjoining areas.

• There are less than 1.3 beds per 1000 people in India as against a
recommendation of 3.2 per 1000 people by the World health Organization.

• Need of modern and latest trends and technologies in diagnosis and

treatment under one roof.
 FACILITIES PLANNED IN THE MULTI SPECIALTY
HOSPITAL

The proposed Multi Specialty hospital will offer comprehensive diagnosis

and treatment in 2 Phases.

FACILITIES PLANNED IN PHASE 1

 DIAGNOSTIC
DEPARTMENTS

 RADIOLOGY

 X-RAY

X-rays are especially use full in the detection of pathology of the skeletal system, but
are also useful for detecting some disease processes in soft tissue. Some notable
examples are the very common chest X-ray, which can be used to identify lung diseases
such as pneumonia, lung cancer or pulmonary edema, and the abdominal X- ray, which
can detect intestinal obstruction, free air (from visceral perforations) and free fluid.
 2. ULTRA SONOGRAPHY AND COLOR DOPPLER

Diagnostic Sonography (Ultrasonography) and Color Doppler is an ultrasound-

based diagnostic imaging technique used to visualize subcutaneous body structures
including tendons, muscles, joints, vessels and internal organs for possible
pathology or lesions. Obstetric sonography is commonly used during pregnancy and
is widely recognized by the public.
 PATHOLOGY LABORATORY

3. BIO CHEMISTRYANA LYZER

An automated analyzer is medical laboratory instrument designed

to measure different chemicals and other characteristics in a
number of biological samples quickly, with minimal human
assistance.

4. HEMATOLOGY ANA LYZER

Automated cell counters sample the blood, and quantify, classify, and describe
cell populations using both electrical and optical techniques.

5. SAMPLE COLLECTION CENTER

In Phase I the hospital will have Tie-up with external Pathology
Laboratory for all other types of tests that need specialized equipment

Patient samples hall be collected in the Sample Collection Center and

then shall be sent to the outsources Pathology Laboratory.
OUT PATIENT DEPARTMENTS

In phase1following clinical branches will offer consultation for outpatients.

6. MEDICINE OPD

This is a medical specialty dedicated to the diagnosis and medical

treatment of adults.

7. CARDIOLOGY OPD

Cardiology is a medical specialty dealing with disorder soft he heart.

The field includes diagnosis and treatment of congenital heart
defects, coronary artery disease, heart failure, valvuler heart disease and
electrophysiology.

8. 2D ECHO/COLOUR DOPPLERDIAGNOSIS

That is a sonography of the heart taken at rest. That gives information on

the health of the pumping in the heart's chambers and most importantly
the ejection factor.
9. STRESS TEST

A cardiac stress test is a diagnostic test used in cardiology in which the

ability of the heart to respond to stress, either actually induced by physical
exercise or stimulated by pharmacologic maneuvers, is measured in a
controlled clinical setting.

1. SURGERY OPD

2. GYNAEC & OBSTETRICS OPD

3. PAEDIATRIC OPD

4. E.N.T.OPD
5. OPHTHALMOLOGY OPD

6. DENTISTRY

7. AYURVED OPD

8. HOMEOPATHY OPD
OPERATION THEATRE

9. MAJOR OPERATION THEATRE

This hospital will focus on the use of latest technologies for

surgical procedures like minimally invasive surgeries.

Telescopic I Laparoscopic surgeries have several advantages over

conventional procedures like minimal length of stay and minimal
usage of antibiotics etc.

10. MINOR OPERATION THEATRE

11. LABOUR ROOM

INTENSIVECAREUNIT

12. ADULT ICU

Fully equipped Intensive Care Unit for adults.

13. PEDIATRIC ICU

14. NEONATAL ICU

15. INPATIENT DEPARTMENT

16. PHYSIOTHERAPY/REHABILITATION

17. EMERGENCY/CASUALTY

18. AMBULANCE SERVICES

WHATISPLANNED.

PLANFORPHASE1

Sr.No. Location Area Purpose

1. GroundFloor 2400Sq.ft. OPD,Radiology,Pathology,

Physiotherapy, Emergency
2. FirstFloor 2400Sq.ft. OperationTheatre,TCU, Labour
Room,TnpatientWards
3. Second Floor 2200Sq.ft. TnpatientWards

Total 7000Sq.ft.

PLANFORPHASE2

Sr.No. Location Area Purpose

1. GroundFloor 2400Sq.ft. SpecialtyOPD,CTScan

2. FirstFloor 2400Sq.ft. GastrenterologyUnit,Orthopaedic
Operation Theatre
3. Second Floor 2200Sq.ft. PatientWards

Total 7000Sq.ft.
 BEDDISTRIBUTION (PHASE1)

PatientClass No.of Beds

GeneralWard 10
SemiPrivateWard 8
Private Ward 6
DeluxWard 3
IntensiveCare Unit 6
Emergency 2
Total 35

BEDDISTRIBUTION (PHASE2)

PatientClass No.of Beds

GeneralWard 4
SemiPrivateWard 12
Private Ward 8
DeluxWard 6
IntensiveCare Unit 5
Total 35

Total70No.ofPatientbedsaftercompletionofPhase2.

18
TIMEFRAME

Activity Month Year

1. Land Aquisition October 2023

2. PlanApproval December 2023

3. Beginning ofConstruction January 2024

4. CompletionofConstruction June 2024

5. Finishing&Furnishing August 2024

Installation of Medical September

6. 2024
Equipment

7. InaugurationandStartup October 2024

19
FINANCIALPROJECTIONS

20
 INDEX

Particulars PageNo.

ProjectCost&SourcesofFinance 22

DetailedProjectCost 23-24

DetailedCostofMedicalEquipment 25-27

HumanResourceRequirement 28

DetailedIncome&CostofSales 29-31

Income&ExpenditureAccount 32-33

Profit&LossAccount 34-35

BalanceSheet 36-37

Schedules 38-39

ScheduleforIncomeTax 40

ProjectedBreak-EvenPoint 41

SensitivityAnalysis(DirectCosts) 42-43

SensitivityAnalysis(Sales) 44-45

Schedule:RepaymentofTermLoan 46

DepreciationSchedule-asperIncomeTaxAct 47

Notes&Assumptions 48

21
 PROJECTCOST&SOURCESOFFINANCE

Amount
Particulars (Rs.)
ProjectCost 30400000.00

Term Loan 75.33% 22900000.00

MarginMoney 24.67% 7500000.00

Asset Cost
Rs.
Land 11500000.00
Building 6992000.00
OfficeEquipment 485000.00
Computer 375000.00
Furniture 300000.00
MedicalEquipment 9000000.00
PreOperativeExpenses 1748000.00
30400000.00

TOTAL 30400000.00

22
DETAILEDPROJECTCOST

TotalBudget
ProposedCost Quantity Unit Rate (Rs.)

1 Land 11500000

Land 14000 Sq.ft. 821 11500000

2 Building 6992000

RCCand Plumbing 7000 Sq.ft. 750 5250000

Electrical,Networking(Telecomand
Computer) Lump 450000
sum
SiteDevelopment&Landscape
(Compound Wall) Lump 400000
sum
Lift 1 No. 350000 350000
Generator 1 25KVA 300000 300000
MedicalGasPipeline 20 Points 5000 100000
TelecommunicationEPABX 50 No. 1000 50000
Displayboards,NurseCallbell
system Lump 50000
sum
FireHydrant,FireExtinguishers,Fire
Alarm System 7 No. 6000 42000

3 OfficeEquipment 485000

AirConditioning 10 Ton 35000 350000

TelevisionSet 5 No. 10000 50000
Refrigerator 3 No. 10000 30000
Photocopier 1 No. 25000 25000
WaterPurifier,Coolers 3 No. 10000 30000

4 Computers 375000

Computers,Hardware,Software 15 No. 25000 375000

23
5 Furniture 300000

MedicalFurniture Lump 150000

sum
Non-medicalFurniture Lump 150000
sum

6 MedicalEquipment 9000000

Radiology 2150000
OperationTheatre 2159000
NTCU 1564000
TCU 978000
OphthalmologyOPD 682000
Emergency 360000
CardiologyOPD 280000
PTCU 214000
Physiotherapy 210000
Obstetrics& Gynecology 145000
DentalOPD 131000
CSSD 77000
ENTOPD 30000
Pathology 10000
GynaecOPD 10000

7 Pre-operativeExpenses 1195000

Preparatory Cost 100000

MediaandAdvertisement 50000
Inauguration 25000
Manpower(duringprojectphase) 120000
Manpower(initial3monthsalary) 900000

8 ContingencyProvision(3%) 550410

EstimatedTotalProjectCost 30397410
say 30400000

24
 DETAILEDCOSTOFMEDICALEQUIPMENT

Department NameoftheEquipment Qty. Budgetary Budgetary

UnitPrice TotalPrice
in Lakh in Lakh

CSSD Autoclave 1 0.52 0.52

CSSD UltrasonicCleaner 1 0.25 0.25
CSSDTotal 2 0.77 0.77
PathologyLaboratory Refridgerator 1 0.10 0.10
PathologyLaboratory Semi-AutomaticBio- 1
Chemistry Analyzer 0.00 0.00
PathologyLaboratory HematologyAnalyzer(3 Part) 1
0.00 0.00
PathologyLaboratory BloodGasandElectrolyte 1
Analyzer 0.00 0.00
Pathology 1
Laboratory 0.10 0.10
CardiologyOPD Defibrillator 1 1.00 1.00
CardiologyOPD StressTestwithTreadMill 1 1.80
1.80
CardiologyOPD 2 2.80
Total 2.80
DentalOPD DentalChair 1 0.75 0.75
DentalOPD DentalX-RayMachine 1 0.30 0.30
DentalOPD LightCureMachine 1 0.06 0.06
DentalOPD X-raydeveloer 1 0.20 0.20
DentalOPDTotal 4 1.31 1.31
E.N.T.OPD Audiometer 1 0.30 0.30
E.N.T.OPDTotal 1 0.30 0.30
Emergency Defibrillator 1 1.00 1.00
Emergency E.C.G.Machine 1 0.60 0.60
Emergency MultiparaMonitor 1 0.80 0.80
Emergency SuctionMachine 1 0.10 0.10
Emergency Cautery 1 0.40 0.40
Emergency O.T.Light 1 0.40 0.40
Emergency O.T.Table 1 0.30 0.30
EmergencyTotal 7 3.60 3.60
GynaecOPD FetalDoppler 1 0.10 0.10
GynaecOPD Total 1 0.10 0.10
OphthalmOPD A Scan 1 1.50 1.50
OphthalmOPD Autorefractometer 1 2.25 2.25
OphthalmOPD ChairUnit 1 0.70 0.70

25
OphthalmOPD ChartProjector 1 0.80 0.80
OphthalmOPD Indirectoptholmascope 1 0.50 0.50
OphthalmOPD MotorisedvisionDrum 1 0.15 0.15
OphthalmOPD Retinoscope 1 0.12 0.12
OphthalmOPD Slit Lamp 1 0.80 0.80
OphthalmOPD 8 6.82 6.82
Total
Physiotherapy CervicalTraction 1 0.17 0.17
Physiotherapy CPM Machine 1 0.18 0.18
Physiotherapy ExerciseBicycle 1 0.20 0.20
Physiotherapy Hydrocolater 1 0.18 0.18
Physiotherapy TnterferrentialCurrent 1 0.35
Therapy 0.35
Physiotherapy LumberTraction 1 0.17 0.17
Physiotherapy ParaffinWaxMachine 1 0.09 0.09
Physiotherapy Shortwavediathermy 1 0.30 0.30
Physiotherapy TranscutaneousNerve 1 0.14
Stimulator 0.14
Physiotherapy TREADMTLL 1 0.20 0.20
Physiotherapy UltrasoundTherapy 1 0.12 0.12
PhysiotherapyTotal 11 2.10 2.10
Radiology ColourDoppler 1 12.00 12.00
Radiology C.R.System 1 3.50 3.50
Radiology FilmPrinter 1 1.50 1.50
Radiology X-RayMachine 1 4.50 4.50
RadiologyTotal 4 21.50 21.50
NTCU BubbleCPAP 1 1.50 1.50
NTCU Humidifier 1 0.60 0.60
NTCU Incubator 2 0.45 0.90
NTCU Infusion Pump 2 0.50 1.00
NTCU MultiparaMonitor 1 0.80 0.80
NTCU Phototherapy 2 0.30 0.60
NTCU Pulseoximter 1 0.50 0.50
NTCU RadiantWarmer 2 0.40 0.80
NTCU SyringePump 2 0.37 0.74
NTCU VentilatorNeonatal 1 8.00 8.00
NTCU WeighingScale 1 0.20 0.20
NICUTotal 16 13.62 15.64
OBGY FetalMonitor 1 1.25 1.25
OBGY LabourTable 1 0.20 0.20
OBGYTotal 2 1.45 1.45
PTCU ECGMachine 1 0.60 0.60
PTCU MultiparaMonitor 1 0.80 0.80
PTCU SyringePump 2 0.37 0.74
26
PICUTotal 4 1.77 2.14
TCU AirMatress 1 0.10 0.10
TCU Defibrillator 1 1.50 1.50
TCU ECGMachine 1 0.60 0.60
TCU MultiparaMonitor 2 0.80 1.60
TCU SyringePump 4 0.37 1.48
TCU Ventilator 1 4.50 4.50
ICUTotal 10 7.87 9.78
O.T. AnaesthesiaMonitor 1 1.20 1.20
O.T. AnesthesiaMachine 1 1.20 1.20
O.T. Cautery 1 0.50 0.50
O.T. FlashAutoclave 1 0.45 0.45
O.T. TnstrumentSet 1 0.54 0.54
O.T. O.T.Light 1 1.20 1.20
O.T. O.T.Table 1 0.60 0.60
O.T. OperatingMicroscope 1 2.50 2.50
Ophthalm
O.T. PhacoMachine 1 6.50 6.50

O.T. SurgicalTnstrument Set 2 0.50 1.00

O.T. VideoTrolley 1 5.50 5.50
O.T. PulseOximeter 1 0.40 0.40
O.T. Total 13 21.09 21.59
GrandTotal 89 85.20 90.00

27
HUMANRESOURCEREQUIREMENT

Post No. Salaryper Total

month

ResidentDoctors(Fulltime) 2 25000 50000

O.T. Nurse 2 10000 20000

Nurse 10 7000 70000

Multi-purposeWorker(Wardboy/Aaya) 8 5000 40000

Receptionist 3 5000 15000

Anesthesiologist 1 30000 30000

Optometrist 1 5000 5000

O.T.TechniciancumAutoclaveandlaundry 2
manager 6000 12000

AdministratorcumH.R.Manager 1 15000 15000

BillingClerk 3 7000 21000

Accountant 2 10000 20000

Personnelcumlegal executive 1 10000 10000

Physiotherapist 1 15000 15000

TotalManpower 36 323000

28
 DETAILEDINCOMEANDCOSTOFSALES

2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32

IncomIncomefromHospitalServices 5919188 27855000 29247750 30710138 32245644 33857927 35550823 37328364 39194782

VariaVariableCostOfSale 3667125 14668500 15401925 16172021 16980622 17829653 18721136 19657193 20640053

Sr.No. Procedure
A Radiology
1 X-ray
No. ofPatients 319 1500 1575 1654 1736 1823 1914 2010 2111
Avg.Charges/Patient 180 180 180 180 180 180 180 180 180
Totalincome 57375 270000 283500 297675 312559 328187 344596 361826 379917
TotalCostofSale 28125 112500 118125 124031 130233 136744 143582 150761 158299

2 UltraSonography
No. ofPatients 191 900 945 992 1042 1094 1149 1206 1266
Avg.Charges/Patient 650 650 650 650 650 650 650 650 650
Totalincome 124313 585000 614250 644963 677211 711071 746625 783956 823154
TotalCostofSale 28125 112500 118125 124031 130233 136744 143582 150761 158299

B Pathology
1 Biochemistry
No. ofSamples 510 2400 2520 2646 2778 2917 3063 3216 3377
Avg.Charges/Sample 200 200 200 200 200 200 200 200 200
Totalincome 102000 480000 504000 529200 555660 583443 612615 643246 675408
TotalCostofSale 48000 192000 201600 211680 222264 233377 245046 257298 270163

2 Hematology
No. ofSamples 510 2400 2520 2646 2778 2917 3063 3216 3377
Avg.Charges/Sample 150 150 150 150 150 150 150 150 150
Totalincome 76500 360000 378000 396900 416745 437582 459461 482434 506556
TotalCostofSale 66375 208800 219240 230202 241712 253798 266488 279812 293803

3 BloodGas/Electrolyte
No. ofSamples 191 900 945 992 1042 1094 1149 1206 1266
Avg.Charges/Sample 300 300 300 300 300 300 300 300 300
Totalincome 57375 270000 283500 297675 312559 328187 344596 361826 379917
TotalCostofSale 43875 118800 124740 130977 137526 144402 151622 159203 167164

4 OtherOutsourcedSamples
No. ofSamples 1913 9000 9450 9923 10419 10940 11487 12061 12664
Avg.Charges/Sample 200 200 200 200 200 200 200 200 200
Totalincome 382500 1800000 1890000 1984500 2083725 2187911 2297307 2412172 2532781
TotalCostofSale 344250 1490400 1564920 1643166 1725324 1811591 1902170 1997279 2097142
29
 DETAILEDINCOMEANDCOSTOFSALES

2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32

C Cardiology
1 2DEcho/ColourDoppler
No. ofPatients 128 600 630 662 695 729 766 804 844
Avg.Charges/Patent 750 750 750 750 750 750 750 750 750
TotalIncome 95625 450000 472500 496125 520931 546978 574327 603043 633195
TotalCostofSale 18750 75000 78750 82688 86822 91163 95721 100507 105533

2 StressTest
No. ofPatients 191 900 945 992 1042 1094 1149 1206 1266
Avg.Charges/Patient 600 600 600 600 600 600 600 600 600
TotalIncome 114750 540000 567000 595350 625118 656373 689192 723652 759834
TotalCostofSale 28125 112500 118125 124031 130233 136744 143582 150761 158299

3 E.C.G.
No.ofPatients 893 4200 4410 4631 4862 5105 5360 5628 5910
Avg.Charges/Patient 150 150 150 150 150 150 150 150 150
TotalIncome 133875 630000 661500 694575 729304 765769 804057 844260 886473
TotalCostofSale 5250 21000 22050 23153 24310 25526 26802 28142 29549

OutPatientDepartment
1 OPDConsultation
No. ofPatients 1530 7200 7560 7938 8335 8752 9189 9649 10131
Avg.Charges/Patient 150 150 150 150 150 150 150 150 150
TotalIncome 229500 1080000 1134000 1190700 1250235 1312747 1378384 1447303 1519668
TotalCostofSale 180000 720000 756000 793800 833490 875165 918923 964869 1013112

2 Dentistry
No. ofPatients 319 1500 1575 1654 1736 1823 1914 2010 2111
Avg.Charges/Patient 300 300 300 300 300 300 300 300 300
TotalIncome 95625 450000 472500 496125 520931 546978 574327 603043 633195
TotalCostofSale 56250 225000 236250 248063 260466 273489 287163 301522 316598

OperationTheatre/Ophthalm,Gynac,GeneralSurgeries/LabourRoom/EmergencyO.T.
SurgicalProcedures
No. ofSurgeries 128 600 630 662 695 729 766 804 844
Avg.Charges/Patent 20000 20000 20000 20000 20000 20000 20000 20000 20000
TotalIncome 2550000 12000000 12600000 13230000 13891500 14586075 15315379 16081148 16885205
TotalCostofSale 1500000 6000000 6300000 6615000 6945750 7293038 7657689 8040574 8442603

IntensiveCareUnits(ICU/NICU/PICU)
TotalPatientdays 128 600 630 662 695 729 766 804 844
Avg.Charges/day 1500 1500 1500 1500 1500 1500 1500 1500 1500
TotalIncome 191250 900000 945000 992250 1041863 1093956 1148653 1206086 1266390
TotalCostofSale 60000 240000 252000 264600 277830 291722 306308 321623 337704
30
 DETAILEDINCOMEANDCOSTOF

2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32

InPatientDepartment
TotalPatientdays 765 3600 3780 3969 4167 4376 4595 4824 5066
Avg.Charges/day 700 700 700 700 700 700 700 700 700
TotalIncome 535500 2520000 2646000 2778300 2917215 3063076 3216230 3377041 3545893
TotalCostofSale 180000 720000 756000 793800 833490 875165 918923 964869 1013112

Physiotherapy
No. ofPatents 255 1200 1260 1323 1389 1459 1532 1608 1689
Avg.Charges/Patent 100 100 100 100 100 100 100 100 100
TotalIncome 25500 120000 126000 132300 138915 145861 153154 160811 168852
TotalCostofSale 0 0 0 0 0 0 0 0 0

PharmacyShop

1 ICU/OTMedicine,Consumables,Disposables
Avg.Sale/Bed 1500 1500 1500 1500 1500 1500 1500 1500 1500
No.ofBeds,(ICU+ OT) 255 1200 1260 1323 1389 1459 1532 1608 1689
TotalIncome 382500 1800000 1890000 1984500 2083725 2187911 2297307 2412172 2532781
TotalCostofSale 360000 1440000 1512000 1587600 1666980 1750329 1837845 1929738 2026225

2 Ward
Avg.Sale/Bed 500 500 500 500 500 500 500 500 500
No. ofBeds 765 3600 3780 3969 4167 4376 4595 4824 5066
TotalIncome 382500 1800000 1890000 1984500 2083725 2187911 2297307 2412172 2532781
TotalCostofSale 360000 1440000 1512000 1587600 1666980 1750329 1837845 1929738 2026225

3 OutPatients

Avg.Sale/Patient 250 250 250 250 250 250 250 250 250
No. ofPatients 1530 7200 7560 7938 8335 8752 9189 9649 10131
TotalIncome 382500 1800000 1890000 1984500 2083725 2187911 2297307 2412172 2532781
TotalCostofSale 360000 1440000 1512000 1587600 1666980 1750329 1837845 1929738 2026225
31
 INCOMEANDEXPENDITUREACCOUNT

ScheduleA:Sales
Rs inThousands
Particulars Basis 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33

IncomefromHospitalServices - 5,919 27,855 29,248 30,710 32,246 33,858 35,551 37,328 39,195

LessExcise duty -

Total 5,919 27,855 29,248 30,710 32,246 33,858 33,551 37,328 39,195
1.05 1.05 1.05 1.05 1.05 1.05

SALE(Rsin“000) - 5,919.19 27,855.00 29,247.75 30,710.14 32,245.64 33,857.93 35,550.82 37,328.36 39,194.78

ScheduleD:AdministrativeExpenses

Particulars Basis 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33
Retail
AdministrativeExpenses 4.00% 100.00 240.00 960.00 1,008.00 1,058.40 1,111.32 1,166.89 1,225.23 1,286.49 1,350.82

TOTAL 100.00 240.00 960.00 1,008.00 1,058.40 1,111.32 1,166.89 1,225.23 1,286.49 1,350.82

MfgExp.ToSales
Wages - 0.04 0.03 0.03 0.03 0.03 0.03 0.04 0.04 0.04
CarriageInwards - - - - - - -
Power&FuelExpenses - - - - - - -
OtherFactoryExpenses - - - - - - -

TOTAL 0.02 0.04 0.03 0.03 0.03 0.03 0.03 0.04 0.04 0.04

ScheduleE:Hospital&Adm.Expenses

Particulars Basis 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33

HospitalExpensesFixed 0.00 3,667.13 14,668.50 15,401.93 16,172.02 16,980.62 17,829.65 18,721.14 19,657.19 20,640.05
Expenses 0.80 0.00 150.00 600.00 630.00 661.50 694.58 729.30 765.77 804.06 844.26
TOTAL 0.00 3,817.13 15,268.50 16,031.93 16,833.52 17,675.20 18,558.96 19,486.91 20,461.25 21,484.31

HospitalExp.ToSale 15.700% - 0.64 0.55 0.55 0.55 0.55 0.55 0.55 0.55 0.55
32
 INCOMEANDEXPENDITUREACCOUNT

ScheduleF:HumanResourceandRepairsandM aintenanceExpenses

Particulars Basis 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33

HumanResource 2% 0.00 969.00 3,876.00 4,069.80 4,273.29 4,486.95 4,711.30 4,946.87 5,194.21 5,453.92
RepairsandMaintenanceBa 0.00 236.25 945.00 236.25 236.25 236.25 236.25 236.25 945.00 236.25
ddebts 1%

TOTAL 2% 0.00 1,205.25 4,821.00 4,306.05 4,509.54 4,723.20 4,947.55 5,183.12 6,139.21 5,690.17

%ofsales - 0.20 0.17 0.15 0.15 0.15 0.15 0.15 0.16 0.15

ScheduleG:Interest

Particulars Basis 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33

BankInterest 500.00 1,812.00 2,617.14 2,273.64 1,881.07 1,488.50 1,095.93 703.36 310.79 65.43
OtherInterest - - - - - - -

TOTAL 500.00 1,812.00 2,617.14 2,273.64 1,881.07 1,488.50 1,095.93 703.36 310.79 65.43
33
 PROFITANDLOSSACCOUNT

Profit&LossAccount
Particulars 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33

ISales - 5,919.19 27,855.00 29,247.75 30,710.14 32,245.64 33,857.93 35,550.82 37,328.36 39,194.78

IIOtherIncomes - - - - - - - - - -

TOTALINCOME - 5,919.19 27,855.00 29,247.75 30,710.14 32,245.64 33,857.93 35,550.82 37,328.36 39,194.78

IVDirectExpenses:
- - - - - - - - - -
AdministrativeExpenses 100.00 240.00 960.00 1,008.00 1,058.40 1,111.32 1,166.89 1,225.23 1,286.49 1,350.82

Total 100.00 240.00 960.00 1,008.00 1,058.40 1,111.32 1,166.89 1,225.23 1,286.49 1,350.82

VAdministrative,Selling&distributionExpenses

HospitalExpenses 0.00 3,817.13 15,268.50 16,031.93 16,833.52 17,675.20 18,558.96 19,486.91 20,461.25 21,484.31
HumanR esouceandRepairsandMain 0.00 1,205.25 4,821.00 4,306.05 4,509.54 4,723.20 4,947.55 5,183.12 6,139.21 5,690.17

Total 0.00 5,022.38 20,089.50 20,337.98 21,343.06 22,398.40 23,506.51 24,670.02 26,600.46 27,174.48
34
 PROFITANDLOSSACCOUNT

PROFITBEFOREDEP.INT&TAX (100.00) 656.81 6,805.50 7,901.78 8,308.68 8,735.92 9,184.53 9,655.57 9,441.41 10,669.48

Depreciation - 798.55 2,760.62 2,463.20 2,196.23 1,838.93 1,533.20 1,885.62 2,144.02 2,391.47

ProfitBeforeInt.&Tax (100.00) (141.74) 4,044.88 5,438.58 6,112.44 6,896.99 7,651.33 7,769.95 7,297.40 8,278.01

Interest 500.00 1,812.00 2,617.14 2,273.64 1,881.07 1,488.50 1,095.93 703.36 310.79 65.43

ProfitAfterInt. (600.00) (1,953.74) 1,427.74 3,164.93 4,231.37 5,408.49 6,555.40 7,066.60 6,986.61 8,212.58

Dividend 200.00 200.00 250.00 450.00

ProfitBeforetax (600.00) (1,953.74) 1,427.74 3,164.93 4,231.37 5,408.49 6,355.40 6,866.60 6,736.61 7,762.58

ProvisionforTaxation - - - - 1,396.35 1,784.80 2,097.28 2,265.98 2,223.08 2,561.65

NETPROFIT (600.00) (1,953.74) 1,427.74 3,164.93 2,835.02 3,623.69 4,258.12 4,600.62 4,513.53 5,200.93

GrossProfit (100.00) 656.81 6,805.50 7,901.78 8,308.68 8,735.92 9,184.53 9,655.57 9,441.41 37,843.97

GrossProfit(%) - 0.11 0.24 0.27 0.27 0.27 0.27 0.27 0.25 0.97

NetProfit(%) - (0.33) 0.05 0.11 0.09 0.11 0.13 0.13 0.12 0.13

OperatingRatio(%) - (0.20) 0.15 0.19 0.16 0.17 0.17 0.18 0.18 0.19

DSCR - 0.00 1.42 1.43 1.34 1.46 1.58 1.81 1.95 33.29
35
 BALANCESHEET

BalanceSheet(AbrigedForm)

Particulars Schedule 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33

SourcesofFunds

Capital -
ShareCapital 2,500.00 7,500.00 5,546.26 6,974.00 10,138.94 12,973.93 16,597.62 21,055.74 25,856.36 30,619.89
- - - - - - - - - -
Profit 600.00 1,953.74 1,427.74 3,164.93 2,835.00 3,623.69 4,258.12 4,600.62 4,513.53 5,200.93

AdditiontoCapital

AddRemuneration - - 200.00 200.00 250.00 450.00

Less:Drawings

NetCapital 1,900.00 5,546.26 6,974.00 10,138.94 12,973.93 16,597.62 21,055.74 25,856.36 30,619.89 36,270.82

LoanFunds
SecuredLoans
TermLoan I 12,500.00 22,900.00 20,719.05 17,447.62 14,176.19 10,904.76 7,633.33 4,361.90 1,090.48 -
OtherLoan II - - - - - - - - - -
CashCredit - - - -
UnsecuredLoans III - 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 -

Total 14,400.00 29,446.26 28,693.05 28,586.56 28,150.13 28,502.38 29,689.07 31,218.27 32,710.37 36,270.82
36
 BALANCESHEET

ApplicationofFunds

Fixed Assets V 13,248.00 29,601.45 27,840.83 27,077.64 26,381.40 26,442.47 26,674.26 28,853.65 30,274.63 33,448.16

Revaluation ofAssets

Investments / ICD’s IV - - - - - - - - - -

CurrentAssets VI 1,152.00 757.61 3,003.41 3,680.54 4,022.95 4,400.88 5,446.85 4,892.29 5,122.07 5,556.18
Less:CurrentLiabilities&
Provisions VII 0.00 912.80 2,151.19 2,171.61 2,254.22 2,340.96 2,432.04 2,527.67 2,686.34 2,733.52

NetCurrentAssets 1,152.00 (155.19 852.22 1,508.92 1,768.72 2,059.92 3,014.81 2,364.62 2,435.73 2,822.66

Pre-operative&Preliminary - - - - - - - - - -
Misc.Expenses(totheextent not - - - - - - - - - -
written off or adjusted) - - - - - - - - - -
DeferredRevenueexpenses - - - - - - - - - -
- - - - - - -
Total 14,400.00 29,446.26 28,693.05 28,586.56 28,150.13 28,502.38 29,689.07 31,218.27 32,710.37 36,270.82

DiffRatios - - - - - - - - - -

Analysis

Current Assets 1,152.00 757.61 3,003.41 3,680.54 4,022.95 4,400.88 5,446.85 4,892.29 5,122.07 5,556.18

QuickAssets 1,152.00 657.61 2,697.82 2,458.16 2,739.46 3,053.21 4,031.80 3,406.49 3,561.98 3,918.08

CurrentLiabilities 0.00 912.80 2,151.19 2,171.61 2,276.03 2,373.68 2,464.76 2,560.39 2,719.05 2,766.23

Quickcurrentliabilities 0.00 812.80 1,845.60 949.24 992.54 1,026.01 1,049.70 1,074.58 1,158.96 1,128.13

Debt 12,500.00 23,900.00 21,719.05 18,447.62 15,176.19 11,904.76 8,633.33 5,361.90 2,090.48 -

Equity&Reserves 1,900.00 5,546.26 6,974.00 10,138.94 12,973.93 16,597.62 21,055.74 25,856.36 30,619.89 36,270.82

CA Ratio - 0.83 1.40 1.69 1.77 1.85 2.21 1.91 1.88 2.01

QuickRatio - 0.81 1.46 2.59 2.76 2.98 3.84 3.17 3.07 3.47

DebtEquityRatio 6.58 4.31 3.11 1.82 1.17 0.72 0.41 0.21 0.07 -

Total LiabilitiestoNetWorth 6.58 4.47 3.42 2.03 1.35 0.86 0.53 0.31 0.16 0.08
37
 SCHEDULES

ScheduleI:TermLoan

Particulars 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33

TermLoan 12,500.00 22,900.00 20,719.05 17,447.62 14,176.19 10,904.76 7,633.33 4,361.90 1,090.48 -

TOTAL 12,500.00 22,900.00 20,719.05 17,447.62 14,176.19 10,904.76 7,633.33 4,361.90 1,090.48 -

ScheduleII:OtherLoan

Particulars 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33

ScheduleIII:UnsecuredLoan

Particulars 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33

LoanfromPartnersandOther - - - - - - - - - -

TOTAL
- - - - - - - - - -

ScheduleIV:Investment

Particulars 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33

- - - - - - - - - -
TOTAL
- - - - - - - - - -
38
 SCHEDULES

ScheduleV:CurrentAssets

Particulars 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33

Inventory - 100.00 305.59 1,222.38 1,283.49 1,347.67 1,415.05 1,485.80 1,560.09 1,638.10
Debtors - 493.27 1,508.81 1,584.25 1,919.38 2,015.35 2,116.12 2,221.93 2,333.02 2,449.67
Advances IncomeTax/TDS - 4.37 4.37 19.39 59.39 49.39 58.00 58.00 58.00 58.00
Deposit
- - - 25.00 50.00 75.00 100.00 100.00 100.00 100.00
OtherAdvances
- - - 25.00 32.50 50.00 75.00 75.00 75.00 75.00
Cash&bankbalance
1,152.00 159.97 1,184.63 804.52 678.18 836.47 1,682.68 951.56 995.95 1,235.40

TOTAL 1,152.00 757.61 3,003.41 3,680.54 4,022.95 4,400.88 5,446.85 4,892.29 5,122.07 5,556.18

ScheduleVII:Current Liabilities

Particulars 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33

SundryCreditors–Material - 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00
SundryCreditors-Expenses - 412.80 1,651.19 1,671.61 1,754.22 1,840.96 1,932.04 2,027.67 2,186.34 2,233.52
ProvisionForTax - - - - - - - - - -
StaturoryOutstandingLiabiliti - - - - - - - - - -
OutstandingLiabilities

TOTAL - 912.80 2,115.19 2,171.61 2,254.22 2,340.96 2,432.04 2,527.67 2,686.34 2,733.52

SubSchedule
39
 SCHEDULEFORINCOMETAX
ScheduleforIncomeTax

Particulars Basis 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33

BookProfit (600.00) (1,953.74) 1,427.74 3,164.93 4,231.37 5,408.49 6,355.40 6,866.60 6,736.61 7,762.58
ADD:
Amt.I.Taxpaidor 0 0 0 0 0 0 0 0 0 0
payable/Prov
Amt.Carriedtoreserve - - - - - - - - - -
Amt.Setforcontingent - - - - - - - - - -
Liabilities
LossofSub.Co. - - - - - - - - - -
IncomeU/S10,10A,10B, - - - - - - - - - -
11&12
(600.00) (1,953.74) 1,427.74 3,164.93 4,231.37 5,408.49 6,355.40 6,866.60 6,736.61 7,762.58
Withdrawal fromRes.
Expsrelatintosec.10,10A - - - - - - - - - -
10B,11,12
B/FUnabsorbedDepor - - - - - - - - - -
loss(Whicheverisless)
Deduction U/S 0.8
8099C - - - - - - - - - -
8099E - - - - - - - - - -
8099F - - - - - - - - - -
ProfitfromSicInd. - - - - - - - - - -

BookProfit (600.00) (1,953.74) 1,427.74 3,164.93 4,231.37 5,408.49 6,355.40 6,866.60 6,736.61 7,762.58

IncomeTax
Profitbeforetax (600.00) (1,953.74) 1,427.74 3,164.93 4,231.37 5,408.49 6,355.40 6,866.60 6,736.61 7,762.58
Add:
Dep.(Co.Act) - 798.55 2,760.62 2,463.20 2,196.23 1,838.93 1,533.20 1,885.62 2,144.02 2,391.47

(600.00) (1,155.19) 4,188.36 5,628.13 6,427.60 7,247.42 7,888.60 8,752.21 8,880.63 10,154.05
Less:
Dep.(I.T.Act) - 798.55 2,760.62 2,463.20 2,196.23 1,838.93 1,533.20 1,885.62 2,144.02 2,391.47

(600.00) (1,953.74) 1,427.74 3,164.93 4,231.37 5,408.49 6,355.40 6,866.60 6,736.61 7,762.58
LossC/F - - - - - - - - -
LossSet/off - - (2,553.74) - - - - - - -

Taxable Income (600.00) (1,953.74) 3,981.48 3,164.93 4,231.37 5,408.49 6,355.40 6,866.60 6,736.61 7,762.58

IncomeTax 33% - - - 1,396.35 1,784.80 2,097.28 2,265.98 2,223.08 2,561.65

MAT 7.65% - - - - - - -

Provisiontobemade - - - - 1,396.35 1,784.80 2,097.28 2,265.98 2,223.08 2,561.65

(Whicheverishigher) 0.50 0.50 0.69 - 1,396.35 1,784.80 2,097.28 2,265.98 2,223.08 2,561.65

TaxPaid 0.54 0.54 0.69 3.00 5.00 6.00 6.00 6.00 6.00 6.00
40
 PROJECTEDBREAKEVENPOINT

PROJECTEDBREAKEVENPOINT (‘000omitted)
Particulars 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32

Projected 5,919.19 27,855.00 29,247.75 30,710.14 32,245.64 33,857.93 35,550.82 37,328.36 39,194.78
SealsOther - - - - - - - - -
IncomeTotal 5,919.19 27,855.00 29,247.75 30,710.14 32,245.64 33,857.93 35,550.82 37,328.36 39,194.78

Less:VariableCosts
AdministrativeExpenses 0.30 72.00 288.00 302.40 317.52 333.40 350.07 367.57 385.95 405.24
HospitalExpenses 0.60 2,200.28 8,801.10 9,241.16 9,703.21 10,188.37 10,697.79 11,232.68 11,794.32 12,384.03
Human ResourceRepairs 969.00 3,876.00 4,069.80 4,273.29 4,486.95 4,711.30 4,946.87 5,194.21 5,453.92
and Maintenance 236.25 945.00 236.25 236.25 236.25 236.25 236.25 945.00 236.25
3,477.53 13,910.10 13,849.61 14,530.27 15,244.97 15,995.41 16,783.37 18,319.47 18,479.45
Contribution
2,441.66 13,944.90 15,398.15 16,179.86 17,000.67 17,862.52 18,767.45 19,008.89 20,715.33
ProfitVolumeRatio
0.41 0.50 0.53 0.53 0.53 0.53 0.53 0.51 0.53
Less:FixedCosts
1) FixedExpenses
AdministrativeExpenses 0.70 150.00 600.00 630.00 661.50 694.58 729.30 765.77 804.06 844.26
HospitalExpenses 0.40 168.00 672.00 705.60 740.88 777.92 816.82 857.66 900.54 945.57
2) InterestontermLoan 1,466.85 5,867.40 6,160.77 6,468.81 6,792.25 7,131.86 7,488.45 7,862.88 8,256.02
3) IncomeTax 1,812.00 2,617.14 2,273.64 1,881.07 1,488.50 1,095.93 703.36 310.79 65.43
1,396.35 1,784.80 2,097.28 2,265.98 2,223.08 2,561.65
TotalFixedCosts
3,596.85 9,756.54 9,770.01 11,148.61 11,538.05 11,871.20 12,081.22 12,101.35 12,672.93
Break-EvenPoint
8,719.64 19,488.74 18,557.49 21,160.59 21,884.54 22,501.54 22,885.22 23,763.80 23,978.03
%Break-Even Point
147.316 69.966 63.456 0.69 0.68 0.66 0.64 0.64 0.61
Margin of Safety (Sale)
2800 8366 10690 9,549.55 10,361.11 11,356.39 12,665.61 13,564.57 15,216.75

M arginofSafety(%) 47% 30% 37% 0.31 0.32 0.34 0.36 0.36 0.39
41
 SENSITIVITYANALYSIS

SensitivityAnalysis
DirectCostsIncreaseby 5% 1.05
('000omitted)
Particulars 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32

ProjectedSales 5919 27855 29248 30710 32246 33858 35551 37328 39195
Increase/Decreaseinstock
OtherIncome 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total 5919 27855 29248 30710 32246 33858 35551 37328 39195

Less:VariableCosts
AdministrativeExpenses 76 302 318 333 350 368 386 405 426
/HospitalExpenses 2310 9241 9703 10188 10698 11233 11794 12384 13003
/0man1eso0rce 1017 4070 4273 4487 4711 4947 5194 5454 5727
1epairsand2aintenance 248 992 248 248 248 248 248 992 248
3651 14606 14542 15257 16007 16795 17623 19235 19403

Contribution 2268 13249 14706 15453 16238 17063 17928 18093 19791

ProfitVolumeRatio 38.31% 47.57% 50.28% 50.32% 50.36% 50.40% 50.43% 48.47% 50.49%

Less:FixedCosts 0.80
1)FixedExpenses 150.00 600.00 630.00 661.50 694.58 729.30 765.77 804.06 844.26
AdministrativeExpenses 168.00 672.00 705.60 740.88 777.92 816.82 857.66 900.54 945.57
HospitalExpenses 1466.85 5867.40 6160.77 6468.81 6792.25 7131.86 7488.45 7862.88 8256.02
2)InterestontermLoan 1812.00 2617.14 2273.64 1881.07 1488.50 1095.93 703.36 310.79 65.43
3)IncomeTax 0.00 0.00 0.00 1396.35 1784.80 2097.28 2265.98 2223.08 2561.65

TotalFixedCosts 3597 9757 9770 11149 11538 11871 12081 12101 12673

Break-EvenPoint 9388 20512 19431 22155 22912 23556 23956 24967 25097

%BreakEvenPoint 159% 74% 66% 72% 71% 70% 67% 67% 64%

M arginofS afety(Sale) -3469 7343 9816 8555 9334 10302 11594 12361 14097

MarginofSafety(%) -59% 26% 34% 28% 29% 30% 33% 33% 36%
42
 SENSITIVITYANALYSIS

DirectCostsIncreaseby 10% 1.10

('000omitted)
Particulars 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32

ProjectedSales 5919 27855 29248 30710 32246 33858 35551 37328 39195
Increase/Decreaseinstock
OtherIncome 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total 5919 27855 29248 30710 32246 33858 35551 37328 39195

Less:VariableCosts
AdministrativeExpenses 79 317 333 349 367 385 404 425 446
HospitalExpenses 2420 9681 10165 10674 11207 11768 12356 12974 13622
HumanResource 1066 4264 4477 4701 4936 5182 5442 5714 5999
RepairsandMaintenance 260 1040 260 260 260 260 260 1040 260
3825 15301 15235 15983 16769 17595 18462 20151 20327

Contribution 2094 12554 14013 14727 15476 16263 17089 17177 18867

ProfitVolumeRatio 35.37% 45.07% 47.91% 47.95% 47.99% 48.03% 48.07% 46.02% 48.14%

Less:FixedCosts
1)FixedExpenses 150.00 600.00 630.00 661.50 694.58 729.30 765.77 804.06 844.26
AdministrativeExpenses 168.00 672.00 705.60 740.88 777.92 816.82 857.66 900.54 945.57
HospitalExpenses 1466.85 5867.40 6160.77 6468.81 6792.25 7131.86 7488.45 7862.88 8256.02
2)InterestontermLoan 1812.00 2617.14 2273.64 1881.07 1488.50 1095.93 703.36 310.79 65.43
3)IncomeTax 0.00 0.00 0.00 1396.35 1784.80 2097.28 2265.98 2223.08 2561.65

TotalFixedCosts 3597 9757 9770 11149 11538 11871 12081 12101 12673

Break-EvenPoint 10168 21648 20392 23248 24040 24715 25133 26298 26327

%BreakEvenPoint 172% 78% 70% 76% 75% 73% 71% 70% 67%

M arginofS afety(Sale) -4249 6207 8856 7462 8205 9143 10418 11030 12868

MarginofSafety(%) -72% 22% 30% 24% 25% 27% 29% 30% 33%
43
 SENSITIVITYANALYSIS

SensitivityAnalysis

Salespricedecreaseby5% 0.95
('000omitted)
Particulars 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32

ProjectedSales 5623 26462 27785 29175 30633 32165 33773 35462 37235
Increase/Decreaseinstock
OtherIncome 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total 5623 26462 27785 29175 30633 32165 33773 35462 37235

Less:VariableCosts
AdministrativeExpenses 72 288 302 318 333 350 368 386 405
HospitalExpenses 2200 8801 9241 9703 10188 10698 11233 11794 12384
HumanResource 969 3876 4070 4273 4487 4711 4947 5194 5454
RepairsandMaintenance 236 945 236 236 236 236 236 945 236
3478 13910 13850 14530 15245 15995 16783 18319 18479

Contribution 2146 12552 13936 14644 15388 16170 16990 17142 18756

ProfitVolumeRatio 38.163 47.433 50.163 50.203 50.233 50.273 50.313 48.343 50.373
0.80
Less:FixedCosts
1)FixedExpenses 150 600 630 662 695 729 766 804 844
AdministrativeExpenses 168 672 706 741 778 817 858 901 946
/HospitalExpenses 1467 5867 6161 6469 6792 7132 7488 7863 8256
2)InterestontermLoan 1812 2617 2274 1881 1489 1096 703 311 65
3)IncomeTax 0 0 0 1396 1785 2097 2266 2223 2562

TotalFixedCosts 3597 9757 9770 11149 11538 11871 12081 12101 12673

Break-Evenpoint 9426 20569 19480 22210 22969 23614 24016 25034 25159

%BreakEvenpoint 167.63% 77.73% 70.11% 76.13% 74.98% 73.42% 71.11% 70.59% 67.57%

MarginofSafety(Sale) -3803 5894 8306 6964 7665 8551 9758 10428 12076

MarginofSafety(%) -68% 22% 30% 24% 25% 27% 29% 29% 32%
44
 SENSITIVITYANALYSIS

SensitivityAnalysis

Salespricedecreaseby10%
0.9
('000omitted)
Particulars 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32

ProjectedSales 5327 25070 26323 27639 29021 30472 31996 33596 35275
Increase/Decreaseinstock
OtherIncome 0 0 0 0 0 0 0 0 0
Total 5327 25070 26323 27639 29021 30472 31996 33596 35275

Less:VariableCosts
AdministrativeExpenses 72 288 302 318 333 350 368 386 405
HospitalExpenses 2200 8801 9241 9703 10188 10698 11233 11794 12384
HumanResource 969 3876 4070 4273 4487 4711 4947 5194 5454
RepairsandMaintenance 236 945 236 236 236 236 236 945 236
3478 13910 13850 14530 15245 15995 16783 18319 18479

Contribution 1850 11159 12473 13109 13776 14477 15212 15276 16796

ProfitVolumeRatio 34.72% 44.51% 47.39% 47.43% 47.47% 47.51% 47.54% 45.47% 47.61%

Less:FixedCosts
1)FixedExpenses 150 600 630 662 695 729 766 804 844
AdministrativeExpenses 168 672 706 741 778 817 858 901 946
HospitalExpenses 1467 5867 6161 6469 6792 7132 7488 7863 8256
2)InterestontermLoan 1812 2617 2274 1881 1489 1096 703 311 65
3)IncomeTax 0 0 0 1396 1785 2097 2266 2223 2562

TotalFixedCosts 3597 9757 9770 11149 11538 11871 12081 12101 12673

Break-EvenPoint 10359 21918 20618 23506 24306 24988 25410 26614 26616

%BreakEven Point 194% 87% 78% 85% 84% 82% 79% 79% 75%

MarginofSafety(Sale) -5031.67 3151.51 5704.99 4133.03 4714.74 5484.39 6585.66 6981.91 8659.12

MarginofSafety(%) 794% 13% 22% 15% 16% 18% 21% 21% 25%
45