PROJECT AT A GLANCE

Particulars Rs. (Lakh) /Remark

NAME OF THE CONCERN ANAND PRINTING WORKS
NAME OF PROPRIETOR SUNEETH BABU
CONSTITUTION PROPRIETORSHIP
TYPE Printing Press

LOCATION ARTHUNKAL
OWN FUND 1.42
TERM LOAN 2.55
SALES REVENUE (1st Year) 30.00
GP RATIO 22.00
NP RATIO (Avg.) 11.69
BREAK EVEN SALES 14.07
CURRENT RATO (FY 13-14) 3.95
STOCK TURNOVER RATIO 0.18
 ANAND PRINTING WORKS, ARTHUNKAL P O, CHERTHALA
PROVISIONAL TRADING PROFIT AND LOSS ACCOUNT FOR THE PERIOD ENDED 31.12.2012

PARTICULARS AMOUNT PARTICULARS AMOUNT

To Opening Stock 387,415.00 By Gross Collection 1,401,548.00

To Purchases 1,131,054.00 By Closing Stock 445,221.00
To Wages 58,415.00
To Gross Profit c/d 269,885.00
1,846,769.00 1,846,769.00
To Electricity Charges 20,154.00 By Gross Profit b/d 269,885.00
To License & Tax 3,800.00
To Travelling Expenses 7,547.00
To Packing Material 16,558.00
To Depreciation 12,816.10
To Intrest Bank Charges and Commission 26,547.00
To Miscelleneous Expenses 5,241.00
To Net Profit 177,221.90
269,885.00 269,885.00

PROVISIONAL BALANCE SHEET AS AT 31.12.2012

LIABILITIES AMOUNT ASSETS AMOUNT

Capital A/c Machinery 113,920.91

Opening Bal 681,574.91 Less Depreciation 12,816.10 101,104.81
Add: Net Profit 177,221.90 Furniture and Fittings 92,000.00
Add: Additions 92,000.00 Less Depreciation - 92,000.00
Less: Drawings 100,000.00 850,796.81 Closing Stock 445,221.00
Sundry Debtors 81,547.00
Sundry Liabilities 275,478.00 Advance and Deposits 325,000.00
Cash Balance 81,402.00

1,126,274.81 1,126,274.81
 ANAND PRINTING WORKS, ARTHUNKAL P O, CHERTHALA
ESTIMATED TRADING PROFIT AND LOSS ACCOUNT FOR THE PERIOD ENDED 31.3.2013

PARTICULARS AMOUNT PARTICULARS AMOUNT

To Opening Stock 387,415.00 By Gross Collection 1,750,000.00

To Purchases 1,485,000.00 By Closing Stock 520,000.00
To Wages 65,000.00
To Gross Profit c/d 332,585.00
2,270,000.00 2,270,000.00
To Electricity Charges 24,000.00 By Gross Profit b/d 332,585.00
To License & Tax 4,000.00
To Travelling Expenses 8,500.00
To Packing Material 18,500.00
To Depreciation 21,688.14
To Intrest Bank Charges and Commission 40,000.00
To Miscelleneous Expenses 7,000.00
To Net Profit 208,896.86
332,585.00 332,585.00

ESTIMATED BALANCE SHEET AS AT 31.12.2013

LIABILITIES AMOUNT ASSETS AMOUNT

Capital A/c Machinery 113,920.91

Opening Bal 681,574.91 Less Depreciation 17,088.14 96,832.77
Add: Net Profit 208,896.86 Furniture and Fittings 92,000.00
Add: Additions 142,000.00 Less Depreciation 4,600.00 87,400.00
Less: Drawings 125,000.00 907,471.77 New Machinery 255,000.00
Less Depreciation 6,375.00 248,625.00

SBI Term Loan 246,500.00 Closing Stock 520,000.00

Sundry Debtors 85,000.00
Sundry Liabilities 300,000.00 Advance and Deposits 330,000.00
Cash Balance 86,114.00

1,453,971.77 1,453,971.77
 COST OF PROJECT

PARTICULARS AMOUNT

1. Machinery
i. AB Dick (Black Body) Model No. 9870 D 180,000.00
ii. Desktop (Specification attached) 29,500.00
iii. Dell Laptop model No 3420 35,000.00
iv. V Guard UPS 600 VA 2,500.00
v. HP Laser Printer 1020 8,000.00 255,000.00

2. Office Modification and Renovation 35,000.00

3. Electrical Wiring and Fittings 27,000.00
4. Office Furniture 30,000.00
5.Purchase of Paper Roll 50,000.00

TOTAL COST OF PROJECT 397,000.00

MEANS OF FINANCE

Total Requirement 397,000.00

Own Fund 142,000.00

Bank Loan 255,000.00

DETAILS OF CAPITAL INVESTMENT

Already Invested (Addition to Capital duriing the year) 92,000.00

Additional Investment 50,000.00

TOTAL OWN FUND 142,000.00

 PROJECTED BALANCE SHEET (Rs in Lakhs)

LIABILITIES 1ST YEAR 2ND YEAR 3RD YEAR 4TH YEAR 5TH YEAR

CAPITAL 10.58 12.31 14.33 16.68 19.46

Term Loan 1.96 1.45 0.94 0.43 -

Current Liabilities 3.00 3.30 3.63 3.99 4.39

TOTAL 15.54 17.06 18.89 21.10 23.85

ASSETS

Fixed Assets 3.68 3.13 2.66 2.26 1.92

Closing Stock 5.30 5.83 7.00 8.40 10.07

Sundry Debtors 1.50 1.65 1.82 2.00 2.20

Other Current Asset 5.06 6.45 7.43 8.45 9.66

TOTAL 15.54 17.06 18.89 21.10 23.85

 PROJECTED PROFITABILITY STATEMENT (Rs. In Lakhs)

PARTICULARS 1st Year 2nd Year 3rd Year 4th Year 5th Year

Sales 30.00 33.00 36.30 39.93 43.92

Cost Of Goods Sold 23.40 25.74 28.31 31.15 34.26

GROSSPROFIT 6.60 7.26 7.99 8.78 9.66

Salaries 1.05 1.10 1.15 1.20 1.25

Establishment Exp. 0.75 0.8 0.85 0.9 0.95

Drepreciation 0.65 0.55 0.47 0.40 0.34

Interest & Bank Charges 0.65 0.57 0.50 0.43 0.35

NET PROFIT 3.51 4.23 5.01 5.85 6.77

 PROPRITORS CAPITAL ACCOUNT (IN LAKHS)

PARTICULARS 1st Year 2nd Year 3rd Year 4th Year 5th Year

Opening Balance 9.07 10.58 12.31 14.33 16.68

Add: Additions - - - - -

Add: Net profit 3.51 4.23 5.01 5.85 6.77

Less:Drawings 2.00 2.50 3.00 3.50 4.00

TOTAL 10.58 12.31 14.33 16.68 19.46

 DREPRECIATION SHEDULE

PARTICULARS 1st year 2nd year 3rd year 4th year 5th year
Opening Balance 432,857.77 367,929.11 312,739.74 265,828.78 225,954.46

Addition - - - - -

Deletion - - - - -

Depreciation 64,928.67 55,189.37 46,910.96 39,874.32 33,893.17

Closing Balance 367,929.11 312,739.74 265,828.78 225,954.46 192,061.29

 REPAYMENT SCHEDULE

Part Period 1st YEAR 2nd YEAR 3rd YEAR 4th YEAR 5th YEAR

Principal (O/B) 255,000.00 246,500.00 195,500.00 144,500.00 93,500.00 42,500.00

Interest Due 5,950.00 34,510.00 27,370.00 20,230.00 13,090.00 4,958.33

REPAYMET

Principal 8,500.00 51,000.00 51,000.00 51,000.00 51,000.00 42,500.00

Interest 5,950.00 34,510.00 27,370.00 20,230.00 13,090.00 4,958.33

TOTAL REPAYMENT 14,450.00 85,510.00 78,370.00 71,230.00 64,090.00 47,458.33

Principal (C/B) 246,500.00 195,500.00 144,500.00 93,500.00 42,500.00 -

 COST - BENEFIT ANALYSIS

PARTICULARS Rs.in Lakhs

Total Sales 30.00

Less: Variable Cost 23.40

Contribution 6.60

Profit Volume Ratio 0.22

Total Fixed Cost 3.09

Break- Even Sales 14.07

Break - Even Level (%) 46.88

Margin of Safety 15.93

 FUNDS FLOW STATEMENT

2YEAR 3 YEAR 4YEAR 5YEAR

INFLOW

Increase in capital 1.73 2.01 2.35 2.77

Increase in Current Liabilities 0.30 0.33 0.36 0.40

TOTAL 2.03 2.34 2.72 3.17

OUTFLOW

Increase in fixed assets -0.55 -0.47 -0.40 -0.34

Decrease in Term Loan 0.51 0.51 0.51 0.43

Increase in Sundry Debtors 0.15 0.17 0.18 0.20

Increase in stock 0.53 1.17 1.40 1.68

Increase in Other Current Assets 1.40 0.97 1.03 1.21

TOTAL 2.03 2.34 2.72 3.17

 RATIO ANALYSIS

1Year 2Year 3Year 4Year 5Year

GP Ratio 22.00 22.00 22.00 22.00 22.00

N/P Ratio 11.69 12.83 13.81 14.66 15.42

Asset/TL 1.88 2.16 2.84 5.32 -

ROCE (%) 27.97 30.77 32.85 34.22 34.81

Current Ratio 3.95 4.22 4.47 4.72 4.99