PROJECT

REPORT

VENKATS PHARMA MALL

Pammam, Marthandam, Kanniyakumari, Tamil Nadu (TN-33), India
 Project at a glance

Name & Address of Unit

VENKATS PHARMA MALL

Pammam, Marthandam, Kanniyakumari, Tamil Nadu (TN-33), India ,629165

Activity : Pharmaceutical Products

Email : ashvenkat2000@gmail.com

Phone : 6380811038

Constitution : Proprietorship

Scheme : sme

Number of employment : 5

Total project cost : 80,00,000.00

Fixed Capital : 70,00,000.00

Working Capital : 10,00,000.00

Total Bank loan : 50,00,000.00

Promoter(s) contribution : 30,00,000.00

Term loan : 40,00,000.00 Interest : 11.00 %

Working capital loan : 10,00,000.00 Interest : 11.00 %

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Name & address of promoter(s)

Name : Dr. ASWIN VENKADESH R R

12-4 B, Reneeshwaram, Near RC Church, Thiruthuvapuram, Kuzhithurai, Kanniyakumari,

Address :
Tamil Nadu-629163

Phone : 6380811038

Date of
: 17-07-2000
birth

Designation : Founder

Category : OBC

E-mail : ashvenkat2000@gmail.com

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 Project Feasibility Ratio

Debt Service Coverage Ratio (Average) : 2.68

Current ratio (Average) : 4.6

Year 1 Year 2 Year 3 Year 4 Year 5

Current ratio 2.35 3.28 4.39 5.71 7.25

Quick ratio 1.45 2.29 3.30 4.51 5.93

Interest coverage ratio 7.21 7.23 9.74 14.33 25.25

Debt equity ratio 1.03 0.70 0.44 0.24 0.09

TOL/TNW 1.15 0.79 0.51 0.30 0.14

DSCR 2.77 2.37 2.54 2.73 2.95

Gross profit Sales Percentage % 58.50 % 51.68 % 51.68 % 51.68 % 51.68 %

Net profit Sales Percentage % 14.39 % 11.13 % 12.42 % 13.54 % 14.50 %

Return On Capital Employed 0.32 0.26 0.30 0.33 0.35

Net profit Sales % Quick ratio

4
 Project Feasibility graph
Revenue v/s Expense

Expense Splitup

5
 Introduction

Venkats Pharma Mall is a pharmaceutical trading company located in Pammam, Marthandam,

Kanniyakumari, Tamil Nadu (TN-33), India. The company operates on a unique concept that allows customers
to purchase a wide variety of medicines all in one place. Venkats Pharma Mall offers not only modern
Allopathy (Western Medicine) but also an extensive range of alternative and traditional medicines, including
Ayurveda, Homeopathy, Unani Medicine, Naturopathy, Sidha Medicine, and Neurotherapy. With a deep respect
for India's rich cultural values and heritage, the business aims to provide holistic healthcare solutions.
Additionally, the company caters to the needs of pets and livestock, offering medicines for animals such as
cattle, cows, cats, dogs, and other pets.

About Founder

Dr. Aswin Venkadesh R R, a 24-year-old Doctor of Pharmacy (Pharm D), is the visionary founder of VENKATS
PHARMA MALL. With a strong academic background and a passion for healthcare, Dr. Aswin has a deep
commitment to improving the accessibility of essential medicines and healthcare products in the region.
Before founding VENKATS PHARMA MALL, Dr. Aswin gained valuable industry experience through his role at
Indian INDIAN IMMUNOLOGICALS LIMITED, Hyderabad, where he worked for 6 months. This experience
equipped him with a thorough understanding of the pharmaceutical market, distribution channels, and the
growing demand for quality healthcare products. Driven by a desire to make a positive impact, Dr. Aswin’s
expertise and dedication are the foundation of VENKATS PHARMA MALL, which aims to cater to the
healthcare needs of the local community by providing high-quality, trusted pharmaceutical products.

Products

Venkats Pharma Mall offers an extensive selection of pharmaceutical products, including modern Allopathy
(Western Medicine) as well as a wide array of alternative and traditional medicines such as Ayurveda,
Homeopathy, Unani Medicine, Naturopathy, Sidha Medicine, and Neurotherapy. In addition, the company
provides medicines for animals, over-the-counter medications, prescription drugs, vitamins, supplements, and
medical devices. Venkats Pharma Mall sources its products from certified manufacturers and reputable
wholesalers to ensure both authenticity and efficacy. The product range is meticulously curated to cater to the
diverse needs of hospitals, clinics, pharmacies, and healthcare professionals in the region.

Customers

Venkats Pharma Mall serves a wide and diverse customer base, which includes hospitals, clinics, pharmacies,
healthcare professionals, and individual consumers. The company caters to the needs of both large-scale
healthcare facilities requiring bulk orders and individual customers seeking smaller quantities of

6
pharmaceutical products. With a focus on providing high-quality products at competitive prices, Venkats
Pharma Mall ensures exceptional customer service, timely delivery, and a seamless shopping experience for
all its clients. The company’s commitment to reliability, transparency, and customer satisfaction has helped it
establish a loyal and growing customer base. As a result, Venkats Pharma Mall has earned a strong and
positive reputation in the market, becoming a trusted partner for healthcare providers and individuals alike.
Through its dedication to meeting diverse healthcare needs, the company continues to strengthen its position
as a leader in the pharmaceutical industry in the region..

Distribution

Venkats Pharma Mall boasts a well-established and strategic distribution network designed to ensure the
efficient and timely delivery of pharmaceutical products to customers across Pammam, Marthandam,
Kanniyakumari, and the surrounding areas. The company collaborates closely with trusted logistics partners
to facilitate the secure and prompt transportation of goods, ensuring that all products reach customers in
optimal condition while maintaining the highest standards of product quality and safety. Venkats Pharma Mall
takes great care in managing its supply chain to ensure a seamless experience for customers, whether they
are placing bulk orders for healthcare facilities or individual orders for personal use. Additionally, Venkats
Pharma Mall recognizes the growing need for convenience and flexibility in today’s digital age. As such, the
company offers online ordering options, allowing customers to shop from the comfort of their homes or
offices. This online platform provides a user-friendly interface, enabling customers to browse products, place
orders, and track deliveries with ease. By combining a robust physical distribution network with modern digital
solutions, Venkats Pharma Mall ensures a comprehensive and accessible service to meet the evolving needs
of its diverse customer base.

Quality Assurance

Venkats Pharma Mall is dedicated to maintaining the highest standards of quality and safety for all its
products. The company follows strict pharmaceutical guidelines to ensure efficacy, purity, and potency,
conducting regular quality control checks and inspections. It works closely with certified manufacturers and
wholesalers to guarantee product authenticity and reliability. Through transparent sourcing and rigorous
quality assurance processes, Venkats Pharma Mall ensures that customers can confidently trust the products
they purchase for their health and well-being.

Market Trends

The pharmaceutical products trading industry in Pammam, Marthandam, Kanniyakumari, and Tamil Nadu,
India, is experiencing steady growth due to increasing healthcare awareness and rising demand for affordable
and accessible medications. VENKATS PHARMA MALL is well-positioned to capitalize on these market trends
by offering high-quality products at competitive prices and expanding its distribution network to reach more

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customers. With a focus on customer satisfaction and innovation, VENKATS PHARMA MALL is poised for
success in a dynamic and competitive market environment.

Competitive Advantage

Venkats Pharma Mall's competitive advantage stems from its comprehensive product range, encompassing
modern Allopathy, traditional medicines, and veterinary products, catering to diverse customer needs. By
sourcing products from certified manufacturers and reputable wholesalers, the company ensures authenticity
and efficacy, building customer trust. Its strategic distribution network, complemented by online ordering
options, facilitates efficient and convenient service across Pammam, Marthandam, Kanniyakumari, and
surrounding areas. Additionally, Venkats Pharma Mall's commitment to quality assurance through regular
checks and inspections reinforces its reputation for reliability, distinguishing it from competitors in the
pharmaceutical market.

Future Growth

Venkats Pharma Mall is strategically positioning itself for significant growth by leveraging its existing
infrastructure, customer base, and market presence. The company plans to diversify its product offerings,
explore new markets, and enhance its online presence to reach a wider audience and drive sales growth.
Investments in employee training and development are also planned to enhance skills and capabilities,
ensuring continued success in a rapidly evolving industry. This approach aligns with the broader trends in
India's pharmaceutical sector, which is experiencing growth due to increasing healthcare awareness and rising
demand for affordable medications

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 Project Cost
Sl. no Item Amount Rs.

1 TVS Barcode Scanners 101 7,798.00

2 Printers-HP Laser Jet Tank MFP 2606sdw 49,998.00

3 HP Gaming Laptop 15-fa1278TX 2,62,497.00

4 Vinyl Flooring Works 6,49,800.00

5 Glass Door 11,250.00

6 Glass Works- Fixed Glass 3,21,750.00

7 Wall Display Rack 11'*10' 19,20,000.00

8 Pharmacy Counter 3'*11' 11,68,000.00

9 False Ceiling Works 8,84,000.00

10 Motor van 6,43,655.00

11 CCTV Cameras 87,372.00

12 Refrigerator- Whirlpool INV CNV 375 39,000.00

13 Air Conditioners 9,54,880.00

14 Working Capital 10,00,000.00

Total 80,00,000.00

Working Capital Computation

Sl. no Item Amount Rs.

1 Consumables / stock in hand 9,00,000.00

2 Working expense. 1,00,000.00

3 Total working capital 10,00,000.00

4 Own Contribution 0.00

5 Working capital loan 10,00,000.00

Annual Sales / Revenue

Sales is calculated from April 2025

Sl. no Item Sales Details Total Rs.

1 Sale of Of Pharmaceuticals Rs. 1000000 x 12 months 1,20,00,000.00

Total 1,20,00,000.00

Total Yearly Expense

Expense is calculated from April 2025 .

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 Sl. no Item Amount Rs.

1 Rent 18,00,000.00

2 Salary 14,40,000.00

3 Repairs and maintenance charges 6,00,000.00

4 Electricity/Gas charges 6,00,000.00

5 Stationary expenses 2,40,000.00

6 Insurance 6,00,000.00

7 Stock purchase 30,00,000.00

8 Labour Wages 2,40,000.00

9 Transportation cost 3,00,000.00

10 Telephone/Postal &internet charge 96,000.00

11 Marketing & advertising cost 2,40,000.00

Total 91,56,000.00

Application of Fund
Sl. no Item Subsidy % No. Rate Amount Rs.

1 TVS Barcode Scanners 101 2 3,899.00 7,798.00

2 Printers-HP Laser Jet Tank MFP 2606sdw 2 24,999.00 49,998.00

3 HP Gaming Laptop 15-fa1278TX 1 2,62,497.00 2,62,497.00

4 Vinyl Flooring Works 1 6,49,800.00 6,49,800.00

5 Glass Door 1 11,250.00 11,250.00

6 Glass Works- Fixed Glass 1 3,21,750.00 3,21,750.00

7 Wall Display Rack 11'*10' 0.00 1 19,20,000.00 19,20,000.00

8 Pharmacy Counter 3'*11' 0.00 1 11,68,000.00 11,68,000.00

9 False Ceiling Works 0.00 1 8,84,000.00 8,84,000.00

10 Motor van 1 6,43,655.00 6,43,655.00

11 CCTV Cameras 1 87,372.00 87,372.00

12 Refrigerator- Whirlpool INV CNV 375 1 39,000.00 39,000.00

13 Air Conditioners 1 9,54,880.00 9,54,880.00

Total Investment 70,00,000.00

Total Subsidy 0.00

Net Investment 70,00,000.00

Means of Finance
Sl. no Item Amount

1 Term Loan 40,00,000.00

2 Working capital Loan 10,00,000.00

3 Total loan 50,00,000.00

4 Promoters contribution on term loan 30,00,000.00

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 Profitability Statement
31/03/26 31/03/27 31/03/28 31/03/29 31/03/30

Revenue from operation

Sale of Of Pharmaceuticals 1,20,00,000.00 1,32,00,000.00 1,45,20,000.00 1,59,72,000.00 1,75,69,200.00

Add :

Closing stock 9,00,000.00 9,90,000.00 10,89,000.00 11,97,900.00 13,17,690.00

Total 1,29,00,000.00 1,41,90,000.00 1,56,09,000.00 1,71,69,900.00 1,88,86,890.00

Less :

Opening stock 0.00 9,00,000.00 9,90,000.00 10,89,000.00 11,97,900.00

Stock purchase 30,00,000.00 33,00,000.00 36,30,000.00 39,93,000.00 43,92,300.00

Salary 14,40,000.00 15,84,000.00 17,42,400.00 19,16,640.00 21,08,304.00

Labour Wages 2,40,000.00 2,64,000.00 2,90,400.00 3,19,440.00 3,51,384.00

Repairs and maintenance charges 6,00,000.00 6,60,000.00 7,26,000.00 7,98,600.00 8,78,460.00

Electricity/Gas charges 6,00,000.00 6,60,000.00 7,26,000.00 7,98,600.00 8,78,460.00

Total 58,80,000.00 73,68,000.00 81,04,800.00 89,15,280.00 98,06,808.00

Gross profit 70,20,000.00 68,22,000.00 75,04,200.00 82,54,620.00 90,80,082.00

Less :

Rent 18,00,000.00 19,80,000.00 21,78,000.00 23,95,800.00 26,35,380.00

Stationary expenses 2,40,000.00 2,64,000.00 2,90,400.00 3,19,440.00 3,51,384.00

Insurance 6,00,000.00 6,60,000.00 7,26,000.00 7,98,600.00 8,78,460.00

Transportation cost 3,00,000.00 3,30,000.00 3,63,000.00 3,99,300.00 4,39,230.00

Telephone/Postal &internet charge 96,000.00 1,05,600.00 1,16,160.00 1,27,776.00 1,40,553.60

Marketing & advertising cost 2,40,000.00 2,64,000.00 2,90,400.00 3,19,440.00 3,51,384.00

Total 32,76,000.00 36,03,600.00 39,63,960.00 43,60,356.00 47,96,391.59

Profit before interest, tax and depreciation 37,44,000.00 32,18,400.00 35,40,240.00 38,94,264.00 42,83,690.40

Depreciation 7,58,400.00 6,73,799.99 5,98,974.00 5,32,747.49 4,74,093.01

Interest on TL 4,08,617.29 3,35,133.64 2,53,146.54 1,61,671.98 59,612.10

Interest on WC 1,10,000.00 1,10,000.00 1,10,000.00 1,10,000.00 1,10,000.00

Profit before tax 24,66,982.70 20,99,466.35 25,78,119.45 30,89,844.51 36,39,985.27

Income Tax 7,40,094.81 6,29,839.90 7,73,435.83 9,26,953.35 10,91,995.58

Profit after tax 17,26,887.89 14,69,626.45 18,04,683.62 21,62,891.15 25,47,989.69

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 Cash flow statement
Cash Inflow Pre operative period 31/03/26 31/03/27 31/03/28 31/03/29 31/03/30
Capital 30,00,000.00 0.00 0.00 0.00 0.00 0.00
Subsidy 0.00 0.00 0.00 0.00 0.00 0.00
Termloan 40,00,000.00 0.00 0.00 0.00 0.00 0.00
Profit before tax with interest 0.00 29,85,600.00 25,44,600.00 29,41,266.00 33,61,516.50 38,09,597.38
Increase in WC loan 0.00 10,00,000.00 0.00 0.00 0.00 0.00
Depreciation 0.00 7,58,400.00 6,73,799.99 5,98,974.00 5,32,747.49 4,74,093.01
Increase in Current liability 0.00 0.00 0.00 0.00 0.00 0.00
Total Cash Inflow 70,00,000.00 47,44,000.00 32,18,400.00 35,40,240.00 38,94,264.00 42,83,690.40

Cash Outflow
Fixed Assets 70,00,000.00 0.00 0.00 0.00 0.00 0.00
Increase in Current asset 9,00,000.00 90,000.00 99,000.00 1,08,900.00 1,19,790.00
Interest on TL 0.00 4,08,617.29 3,35,133.64 2,53,146.54 1,61,671.98 59,612.10
Interest on WC 0.00 1,10,000.00 1,10,000.00 1,10,000.00 1,10,000.00 1,10,000.00
Income Tax 0.00 7,40,094.81 6,29,839.90 7,73,435.83 9,26,953.35 10,91,995.58
Decrease in Term loan 6,35,018.98 7,08,502.63 7,90,489.73 8,81,964.29 9,84,024.17
Drawing 0.00 5,00,000.00 5,00,000.00 5,00,000.00 5,00,000.00 5,00,000.00
Total Cash Outflow 70,00,000.00 32,93,731.09 23,73,476.18 25,26,072.11 26,89,489.63 28,65,421.86
Opening balance 0.00 0.00 14,50,268.90 22,95,192.72 33,09,360.60 45,14,134.97
Net Cashflow 0.00 14,50,268.90 8,44,923.81 10,14,167.88 12,04,774.36 14,18,268.53
Closing balance 0.00 14,50,268.90 22,95,192.72 33,09,360.60 45,14,134.97 59,32,403.50

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 Balance sheet
Liability Pre operative period As of 31/03/26 31/03/27 31/03/28 31/03/29 31/03/30

A. Share holders funds

Capital 30,00,000.00 30,00,000.00 30,00,000.00 30,00,000.00 30,00,000.00 30,00,000.00

Reserve & Surplus 0.00 12,26,887.89 21,96,514.34 35,01,197.96 51,64,089.11 72,12,078.81

B.Non current Liabilities

Termloan 40,00,000.00 33,64,981.01 26,56,478.38 18,65,988.64 9,84,024.35 0.18

C.Current Liabilities

Working capital loan 0.00 10,00,000.00 10,00,000.00 10,00,000.00 10,00,000.00 10,00,000.00

Account payable 0.00 0.00 0.00 0.00 0.00

Total Liability 70,00,000.00 85,91,868.90 88,52,992.72 93,67,186.60 1,01,48,113.47 1,12,12,078.99

Asset

A. Non current Assets

Fixed Assets 70,00,000.00 62,41,600.00 55,67,800.00 49,68,826.00 44,36,078.50 39,61,985.48

B. Current Assets

Inventory 0.00 9,00,000.00 9,90,000.00 10,89,000.00 11,97,900.00 13,17,690.00

Trade receivables 0.00 0.00 0.00 0.00 0.00 0.00

Cash and cash equivalence 0.00 14,50,268.90 22,95,192.72 33,09,360.60 45,14,134.97 59,32,403.50

Total Asset 70,00,000.00 85,91,868.90 88,52,992.72 93,67,186.60 1,01,48,113.47 1,12,12,078.99

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 Repayment of Term loan
Year Month Installment Outstanding at the beginning Principal repayment Interest Amount paid Outstanding at the end

1 Apr 2025 1 40,00,000.00 50,303.02 36,666.66 86,969.69 39,49,696.97

1 May 2025 2 39,49,696.97 50,764.13 36,205.55 86,969.69 38,98,932.84

1 Jun 2025 3 38,98,932.84 51,229.47 35,740.21 86,969.69 38,47,703.37

1 Jul 2025 4 38,47,703.37 51,699.07 35,270.61 86,969.69 37,96,004.29

1 Aug 2025 5 37,96,004.29 52,172.98 34,796.70 86,969.69 37,43,831.31

1 Sep 2025 6 37,43,831.31 52,651.23 34,318.45 86,969.69 36,91,180.07

1 Oct 2025 7 36,91,180.07 53,133.87 33,835.81 86,969.69 36,38,046.20

1 Nov 2025 8 36,38,046.20 53,620.93 33,348.75 86,969.69 35,84,425.26

1 Dec 2025 9 35,84,425.26 54,112.45 32,857.23 86,969.69 35,30,312.80

1 Jan 2026 10 35,30,312.80 54,608.48 32,361.20 86,969.69 34,75,704.32

1 Feb 2026 11 34,75,704.32 55,109.06 31,860.62 86,969.69 34,20,595.25

1 Mar 2026 12 34,20,595.25 55,614.23 31,355.45 86,969.69 33,64,981.01

2 Apr 2026 13 33,64,981.01 56,124.03 30,845.65 86,969.69 33,08,856.98

2 May 2026 14 33,08,856.98 56,638.50 30,331.18 86,969.69 32,52,218.48

2 Jun 2026 15 32,52,218.48 57,157.68 29,812.00 86,969.69 31,95,060.80

2 Jul 2026 16 31,95,060.80 57,681.63 29,288.05 86,969.69 31,37,379.16

2 Aug 2026 17 31,37,379.16 58,210.38 28,759.30 86,969.69 30,79,168.78

2 Sep 2026 18 30,79,168.78 58,743.97 28,225.71 86,969.69 30,20,424.81

2 Oct 2026 19 30,20,424.81 59,282.46 27,687.22 86,969.69 29,61,142.34

2 Nov 2026 20 29,61,142.34 59,825.88 27,143.80 86,969.69 29,01,316.46

2 Dec 2026 21 29,01,316.46 60,374.28 26,595.40 86,969.69 28,40,942.17

2 Jan 2027 22 28,40,942.17 60,927.72 26,041.96 86,969.69 27,80,014.45

2 Feb 2027 23 27,80,014.45 61,486.22 25,483.46 86,969.69 27,18,528.23

2 Mar 2027 24 27,18,528.23 62,049.84 24,919.84 86,969.69 26,56,478.38

3 Apr 2027 25 26,56,478.38 62,618.63 24,351.05 86,969.69 25,93,859.74

3 May 2027 26 25,93,859.74 63,192.64 23,777.04 86,969.69 25,30,667.10

3 Jun 2027 27 25,30,667.10 63,771.90 23,197.78 86,969.69 24,66,895.19

3 Jul 2027 28 24,66,895.19 64,356.48 22,613.20 86,969.69 24,02,538.70

3 Aug 2027 29 24,02,538.70 64,946.41 22,023.27 86,969.69 23,37,592.29

3 Sep 2027 30 23,37,592.29 65,541.76 21,427.92 86,969.69 22,72,050.53

3 Oct 2027 31 22,72,050.53 66,142.56 20,827.12 86,969.69 22,05,907.97

3 Nov 2027 32 22,05,907.97 66,748.86 20,220.82 86,969.69 21,39,159.10

3 Dec 2027 33 21,39,159.10 67,360.73 19,608.95 86,969.69 20,71,798.37

3 Jan 2028 34 20,71,798.37 67,978.20 18,991.48 86,969.69 20,03,820.16

3 Feb 2028 35 20,03,820.16 68,601.33 18,368.35 86,969.69 19,35,218.82

3 Mar 2028 36 19,35,218.82 69,230.18 17,739.50 86,969.69 18,65,988.64

4 Apr 2028 37 18,65,988.64 69,864.79 17,104.89 86,969.69 17,96,123.85

4 May 2028 38 17,96,123.85 70,505.22 16,464.46 86,969.69 17,25,618.62

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Year Month Installment Outstanding at the beginning Principal repayment Interest Amount paid Outstanding at the end

4 Jun 2028 39 17,25,618.62 71,151.51 15,818.17 86,969.69 16,54,467.10

4 Jul 2028 40 16,54,467.10 71,803.74 15,165.94 86,969.69 15,82,663.36

4 Aug 2028 41 15,82,663.36 72,461.94 14,507.74 86,969.69 15,10,201.42

4 Sep 2028 42 15,10,201.42 73,126.17 13,843.51 86,969.69 14,37,075.24

4 Oct 2028 43 14,37,075.24 73,796.50 13,173.18 86,969.69 13,63,278.74

4 Nov 2028 44 13,63,278.74 74,472.96 12,496.72 86,969.69 12,88,805.78

4 Dec 2028 45 12,88,805.78 75,155.63 11,814.05 86,969.69 12,13,650.14

4 Jan 2029 46 12,13,650.14 75,844.56 11,125.12 86,969.69 11,37,805.57

4 Feb 2029 47 11,37,805.57 76,539.80 10,429.88 86,969.69 10,61,265.77

4 Mar 2029 48 10,61,265.77 77,241.42 9,728.26 86,969.69 9,84,024.35

5 Apr 2029 49 9,84,024.35 77,949.46 9,020.22 86,969.69 9,06,074.88

5 May 2029 50 9,06,074.88 78,664.00 8,305.68 86,969.69 8,27,410.88

5 Jun 2029 51 8,27,410.88 79,385.09 7,584.59 86,969.69 7,48,025.79

5 Jul 2029 52 7,48,025.79 80,112.78 6,856.90 86,969.69 6,67,913.00

5 Aug 2029 53 6,67,913.00 80,847.15 6,122.53 86,969.69 5,87,065.85

5 Sep 2029 54 5,87,065.85 81,588.25 5,381.43 86,969.69 5,05,477.59

5 Oct 2029 55 5,05,477.59 82,336.14 4,633.54 86,969.69 4,23,141.45

5 Nov 2029 56 4,23,141.45 83,090.89 3,878.79 86,969.69 3,40,050.56

5 Dec 2029 57 3,40,050.56 83,852.55 3,117.13 86,969.69 2,56,198.00

5 Jan 2030 58 2,56,198.00 84,621.20 2,348.48 86,969.69 1,71,576.79

5 Feb 2030 59 1,71,576.79 85,396.90 1,572.78 86,969.69 86,179.88

5 Mar 2030 60 86,179.88 86,179.70 789.98 86,969.69 0.18

15
 Debt Service Coverage Ratio
Particulars 31/03/26 31/03/27 31/03/28 31/03/29 31/03/30

Receipts

a).Net Profit 17,26,887.89 14,69,626.45 18,04,683.62 21,62,891.15 25,47,989.69

b).Depreciation 7,58,400.00 6,73,799.99 5,98,974.00 5,32,747.49 4,74,093.01

c).Interest on termloan 4,08,617.29 3,35,133.64 2,53,146.54 1,61,671.98 59,612.10

Total 28,93,905.18 24,78,560.09 26,56,804.16 28,57,310.64 30,81,694.81

Repayments

a).Loan Principal 6,35,018.98 7,08,502.63 7,90,489.73 8,81,964.29 9,84,024.17

b).Interest on termloan 4,08,617.29 3,35,133.64 2,53,146.54 1,61,671.98 59,612.10

Total 10,43,636.28 10,43,636.28 10,43,636.28 10,43,636.27 10,43,636.28

DSCR 2.77 2.37 2.55 2.74 2.95

Average DSCR : 2.68

Depreciation
Particulars Rate 31/03/26 31/03/27 31/03/28 31/03/29 31/03/30

TVS Barcode Scanners 101 10 7,798.00 7,018.20 6,316.38 5,684.74 5,116.26

Less Depreciation 779.79 701.82 631.63 568.47 511.62

Written down value 7,018.20 6,316.38 5,684.74 5,116.26 4,604.64

Printers-HP Laser Jet Tank MFP 2606sdw 10 49,998.00 44,998.20 40,498.37 36,448.54 32,803.68

Less Depreciation 4,999.80 4,499.82 4,049.83 3,644.85 3,280.36

Written down value 44,998.20 40,498.37 36,448.54 32,803.68 29,523.31

HP Gaming Laptop 15-fa1278TX 10 2,62,497.00 2,36,247.30 2,12,622.56 1,91,360.31 1,72,224.28

Less Depreciation 26,249.70 23,624.73 21,262.25 19,136.03 17,222.42

Written down value 2,36,247.30 2,12,622.56 1,91,360.31 1,72,224.28 1,55,001.85

Vinyl Flooring Works 10 6,49,800.00 5,84,820.00 5,26,338.00 4,73,704.20 4,26,333.78

Less Depreciation 64,980.00 58,482.00 52,633.80 47,370.42 42,633.37

Written down value 5,84,820.00 5,26,338.00 4,73,704.20 4,26,333.78 3,83,700.40

Glass Door 10 11,250.00 10,125.00 9,112.50 8,201.25 7,381.12

Less Depreciation 1,125.00 1,012.50 911.25 820.12 738.11

Written down value 10,125.00 9,112.50 8,201.25 7,381.12 6,643.01

Glass Works- Fixed Glass 10 3,21,750.00 2,89,575.00 2,60,617.50 2,34,555.75 2,11,100.17

Less Depreciation 32,175.00 28,957.50 26,061.75 23,455.57 21,110.01

Written down value 2,89,575.00 2,60,617.50 2,34,555.75 2,11,100.17 1,89,990.15

Wall Display Rack 11'*10' 10 19,20,000.00 17,28,000.00 15,55,200.00 13,99,680.00 12,59,712.00

Less Depreciation 1,92,000.00 1,72,800.00 1,55,520.00 1,39,968.00 1,25,971.20

Written down value 17,28,000.00 15,55,200.00 13,99,680.00 12,59,712.00 11,33,740.80

Pharmacy Counter 3'*11' 15 11,68,000.00 9,92,800.00 8,43,880.00 7,17,298.00 6,09,703.30

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Particulars Rate 31/03/26 31/03/27 31/03/28 31/03/29 31/03/30

Less Depreciation 1,75,200.00 1,48,920.00 1,26,582.00 1,07,594.70 91,455.49

Written down value 9,92,800.00 8,43,880.00 7,17,298.00 6,09,703.30 5,18,247.80

False Ceiling Works 10 8,84,000.00 7,95,600.00 7,16,040.00 6,44,436.00 5,79,992.40

Less Depreciation 88,400.00 79,560.00 71,604.00 64,443.60 57,999.24

Written down value 7,95,600.00 7,16,040.00 6,44,436.00 5,79,992.40 5,21,993.16

Motor van 10 6,43,655.00 5,79,289.50 5,21,360.55 4,69,224.49 4,22,302.04

Less Depreciation 64,365.50 57,928.95 52,136.05 46,922.44 42,230.20

Written down value 5,79,289.50 5,21,360.55 4,69,224.49 4,22,302.04 3,80,071.84

CCTV Cameras 10 87,372.00 78,634.80 70,771.32 63,694.18 57,324.76

Less Depreciation 8,737.20 7,863.48 7,077.13 6,369.41 5,732.47

Written down value 78,634.80 70,771.32 63,694.18 57,324.76 51,592.29

Refrigerator- Whirlpool INV CNV 375 10 39,000.00 35,100.00 31,590.00 28,431.00 25,587.90

Less Depreciation 3,900.00 3,510.00 3,159.00 2,843.10 2,558.79

Written down value 35,100.00 31,590.00 28,431.00 25,587.90 23,029.11

Air Conditioners 10 9,54,880.00 8,59,392.00 7,73,452.80 6,96,107.52 6,26,496.76

Less Depreciation 95,488.00 85,939.20 77,345.28 69,610.75 62,649.67

Written down value 8,59,392.00 7,73,452.80 6,96,107.52 6,26,496.76 5,63,847.09

Total less depreciation 7,58,400.00 6,73,799.99 5,98,974.00 5,32,747.49 4,74,093.01

Total written down value 62,41,600.00 55,67,800.00 49,68,826.00 44,36,078.50 39,61,985.48

Assumption
The entire projection is based on the assumption that the sales for 5 years will be

31/03/26 31/03/27 31/03/28 31/03/29 31/03/30

12,900,000.00 14,190,000.00 15,609,000.00 17,169,900.00 18,886,890.00

Sale of Of Pharmaceuticals : 12000000

Also the total expense for the firm during the projection years will be as follows

31/03/26 31/03/27 31/03/28 31/03/29 31/03/30

9,156,000.00 10,071,600.00 11,078,760.00 12,186,636.00 13,405,299.60

• The depreciation is as follows

Particulars Value

TVS Barcode Scanners 101 10%

Printers-HP Laser Jet Tank MFP 2606sdw 10%

HP Gaming Laptop 15-fa1278TX 10%

Vinyl Flooring Works 10%

Glass Door 10%

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 Glass Works- Fixed Glass 10%

Wall Display Rack 11'*10' 10%

Pharmacy Counter 3'*11' 15%

False Ceiling Works 10%

Motor van 10%

Refrigerator- Whirlpool INV CNV 375 10%

Air Conditioners 10%

• Cost of machinery is based on the quotation submitted by the supplier

• Value of raw materials & utility charges as per the current market conditions

• All other assumptions are calculated based on the basis of experience of the promoter and deep study
on the working of similar model

Conclusion
When we take a close look at the Debt Service Coverage Ratio (DSCR), the avg: DSCR is 2.68 : 1, which is at a
good proposition and & proposes a viable venture

The Profit and Loss shows a steady growth in profit throughout the year and the firm has a higher Current
Ratio (average) of 4.6, this shows the current assets and current liabilities are managed & balanced well.

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