PROJECT REPORT

Firm Name: M/s Shree Devnarayan Hardware Store

Address: Dev Plaza,Tatanwa, block-Dhod, dist-Sikar

Name of Proprietor: Krishan Gurjar

Mobile No.: 7568652384

PAN: DPSPG8322F

UDAYAM REGISTRATION NO. UDYAM-RJ-30-0128159

Nationality/ Category: INDIAN

Location: Dev Plaza,Tatanwa, block-Dhod, dist-Sikar

Type of Business.: Retail sales of Hardware

Employment: 1 Person

Cost of Project: 388900.00

 PROJECT REPORT

1 Name & Address: M/s Shree Devnarayan Hardware Store

Dev Plaza,Tatanwa, block-Dhod, dist-Sikar

2 Proprietor: Krishan Gurjar

3 Product Activity: Retail sales of Hardware

4 Capicity Utilization in first year: NA

5 Revenue estimate in first year: 4000500
6 Working days in a year: 300 Days
7 Daily Hours: 8 Hrs
8 No of staff: 1 Person

9 Cost of Project:

Fixed Assets 190,000.00

(as per schedule A)
190,000.00

Working Capital 198,900.00

(as per schedule B)
Total Working Capital required 198,900.00

Total 388,900.00

10 Revenue Realisation (P.A.) 1,333,500

11 PBT in year 1 1,093,150
12 PAT in year 1 962,831
13 Term loan for the period 5 Years
14 BEP (Amt.) 351,135

15 Source of finance Working Capital Loan 160,000.00

Term Loan 190,000.00
TOTAL LOAN 350,000.00
Own Capital 38,900.00
Total 388,900.00
 Schedule A: Cost of Fixed Assets

Particulars Amount ( Rs.)

(a) furniture and iron rank 65,000.00
-

(b) Sotck of Iron and Electric other materail 125,000.00

-

Total cost of Fixed Assets 190,000.00

Schedule B: Working Capital

Particulars Amount ( Rs.)

(a) Material Cost 154,900.00
(b) Salary per Qtr.
1 Person 24,000.00

(c) Direct Expenses per Qtr. 10,000.00

(d) Indirect overheads per Qtr. 10,000.00

Total working capital reqd in one cycle 198,900.00

 RECURRING EXPENSES:
Amount (Rs.)
(a) Material Cost per Qtr. Cost per Qtr.

Material cost 154,900.00

Total 154,900.00

(b) Salary per Qtr.:

No. Wages Per month Cost per Qtr.
Skilled Person 1.00 8,000.00 24,000.00
Unskilled Person - 8,000.00 -
Total 1.00 24,000.00

('c) Direct Expenses per Qtr.:

Electricity Charges 5,000.00
Other Cost (Transportation & other) 5,000.00

Total 10,000.00

(d) Indirect Overheads per Qtr.:

Marketing Expenses 5,000.00
Indirect Cost (others) 5,000.00

Total 10,000.00

Total recurring exp per Qtr. 198,900.00

Total recurring exp per Annum 795,600.00

 M/s Shree Devnarayan Hardware Store
Dev Plaza,Tatanwa, block-Dhod, dist-Sikar

Estimate of Profitability Statement

Estimated PROJECTED
2025-26 2026-27 2027-28 2028-29 2029-30

Receipts:

Turnover/Sales 4,000,500.00 4,800,600.00 5,760,720.00 7,200,900.00 9,001,125.00

Closing Stock 560,000.00 840,000.00 1,260,000.00 1,890,000.00 2,835,000.00

Total 4,560,500.00 5,640,600.00 7,020,720.00 9,090,900.00 11,836,125.00

Expenditures:

Opening Stock 480,000.00 560,000.00 840,000.00 1,260,000.00 1,890,000.00

Material Cost 2,800,350.00 3,840,480.00 4,608,576.00 5,760,720.00 7,200,900.00

Salary & Wages 96,000.00 105,600.00 116,160.00 127,776.00 140,553.60

Indirect Overheads 26,666.67 32,000.00 33,600.00 35,280.00 37,044.00

Interest on Loan 19,200.00 40,412.19 36,670.20 32,453.63 27,702.30

Depreciation 22,250.00 19,537.50 17,169.38 15,100.22 13,290.81

Profit Before Tax 1,116,033.33 1,042,570.31 1,368,544.42 1,859,570.15 2,526,634.29

Less: Tax 153,202.40 130,281.94 231,985.86 385,185.89 593,309.90

Profit After Tax 962,830.93 912,288.37 1,136,558.56 1,474,384.26 1,933,324.39

Retained Earnings 962,830.93 912,288.37 1,136,558.56 1,474,384.26 1,933,324.39

Add: Depreciation 22,250.00 19,537.50 17,169.38 15,100.22 13,290.81
Cash Surplus 985,080.93 931,825.87 1,153,727.94 1,489,484.48 1,946,615.20
 M/s Shree Devnarayan Hardware Store
Proprietor:- Krishan Gurjar
Dev Plaza,Tatanwa, block-Dhod, dist-Sikar

Projected Balance Sheet

Projected
Amount in Rs.
2025-26 2026-27 2027-28 2028-29 2029-30
LIABILITIES
Proprietor's Capital 38,900 641,731 1,104,019 1,678,078 2,449,337

Reserve & Surplus 962,831 912,288 1,136,559 1,474,384 1,933,324

Drawings - 360,000 - 450,000 - 562,500 - 703,125 - 878,906

Other Liablities (Non Current) 135,000 145,000 155,000 165,000 205,000

Current Liabilities
Current Liabilities (Creditors) - - - - -
Working Capital Loan (C.C.) 160,000 160,000 160,000 160,000 160,000

Total Liabilities 1,126,731 1,569,514 2,120,326 2,864,121 3,916,324

ASSETS

Fixed Assets 167,750 148,213 131,043 115,943 102,652

Net Fixed Assets (A) 167,750 148,213 131,043 115,943 102,652

Current Assets
Cash & Bank Balances 165,769 355,008 382,082 328,974 205,340
Receivables/ Debtors 80,010 96,012 115,214 144,018 180,023
Closing Stock (feed) 560,000 840,000 1,260,000 1,890,000 2,835,000
Advance Payment of Tax 153,202 130,282 231,986 385,186 593,310

Total Current assets (B) 958,981 1,421,302 1,989,282 2,748,178 3,813,672

Total Assets (A+B) 1,126,731 1,569,514 2,120,326 2,864,121 3,916,324

Loan Repayment Schedule for 190,000.00

Loan Amount: 190,000.00

Tenure (Yr): 5 Years
Rate of Interest P.A. 12.00%
Installment Mode: Monthly
EMI Rs4,226
Particulars

Particulars Year 1 Year 2 Year 3 Year 4 Year 5

Opening Balance of Loan 190,000.00 190,000.00 160,494.85 127,247.72 89,784.01

Interest payment for the year - 21,212.19 17,470.20 13,253.63 8,502.30

Principal repayment during the year - 29,505.15 33,247.14 37,463.71 42,215.04

Total repayment during the year - 50,717.34 50,717.34 50,717.34 50,717.34

Closing Balance of Loan 190,000.00 160,494.85 127,247.72 89,784.01 47,568.97

BREAK EVEN ANALYSIS: INTEREST ON WORKING CAPITAL LOAN

assuming total O.D. amount used during the
Value P.Q. Value Per Year year
Year Interest Amt.
A. Sales Amount (S) 333,375.00 1,333,500.00 1 19200.0
2 19200.0
B. Less Variable Cost (V) 3 19200.0
Direct Utilities 10,000.00 40,000.00 4 19200.0
Material Cost 154,900.00 619,600.00 659,600.00 5 19200.0

C. Contribution (S-V) 673,900.00

D. Profit Volume Ratio (C/A) 50.54%

E. Fixed Cost
Depreciation 22,250.00
Interest 19,200.00
Indirect Overheads 40,000.00
Wages & Salary 96,000.00 177,450.00

F. Break Even Point (Rs. ) 351,134.55

Depreciation Calculation chart on Fixed Assets

Year Fixed assets Dep Rate Opening WDV Depreciation Closing WDV
1 furniture and iron rank 15% 65,000 9,750 55,250
Sotck of Iron and Electric other materail 10% 125,000 12,500 112,500
190,000 22,250 167,750

2 furniture and iron rank 15% 55,250 8,288 46,963

Sotck of Iron and Electric other materail 10% 112,500 11,250 101,250
167,750 19,538 148,213

3 furniture and iron rank 15% 46,963 7,044 39,918

Sotck of Iron and Electric other materail 10% 101,250 10,125 91,125
148,213 17,169 131,043

4 furniture and iron rank 15% 39,918 5,988 33,930

Sotck of Iron and Electric other materail 10% 91,125 9,113 82,013
131,043 15,100 115,943

5 furniture and iron rank 15% 33,930 5,090 28,841

Sotck of Iron and Electric other materail 10% 82,013 8,201 73,811
115,943 13,291 102,652
Calculation of Debt Service Coverage Ratio

Particulars 2025-26 2026-27 2027-28 2028-29 2029-30

Net Profit After Tax 962,830.93 912,288.37 1,136,558.56 1,474,384.26 1,933,324.39

Add:
Dep 22,250.00 19,537.50 17,169.38 15,100.22 13,290.81
Interest on Loan
Intt. On Term Loan - 21,212.19 17,470.20 13,253.63 8,502.30
Intt. On W.C. Loan 19,200.00 19,200.00 19,200.00 19,200.00 19,200.00

Less: Drawings 360,000.00 450,000.00 562,500.00 703,125.00 878,906.25

Total Cash Accruals (A) 644,280.93 522,238.06 627,898.14 818,813.11 1,095,411.25

Interest on Loan
Intt. On Term Loan - 21,212.19 17,470.20 13,253.63 8,502.30
Intt. On W.C. Loan 19,200.00 19,200.00 19,200.00 19,200.00 19,200.00
Repayment of Principal Amt. in Term Loan - 29,505.15 33,247.14 37,463.71 42,215.04

Total Repayments (B) 19,200.00 69,917.34 69,917.34 69,917.34 69,917.34

DSCR 33.56 7.47 8.98 11.71 15.67

Average DSCR 15.48

Calculation of Debt Equity Ratio

Particulars 2025-26 2026-27 2027-28 2028-29 2029-30

O/s Term Loan (1) 190,000.00 160,494.85 127,247.72 89,784.01 47,568.97

O/s W.C. Loan (2) 160,000.00 160,000.00 160,000.00 160,000.00 160,000.00
Total O/s Laon (1+2)=(A) 350,000.00 320,494.85 287,247.72 249,784.01 207,568.97

Total Net Worth (B) 641,730.93 1,104,019.30 1,678,077.86 2,449,337.12 3,503,755.26

Debt Equity Ratio (A/B) 0.55 0.29 0.17 0.10 0.06

Average D.E. RATIO 0.23

Debt Equity Ratio (in terms of Working Capital) 0.25 0.14 0.10 0.07 0.05

Average D.E. RATIO 0.12

Calculation of Current Ratio & Liquid Assets Ratio

Particulars 2025-26 2026-27 2027-28 2028-29 2029-30

Total Current Assets (A) 958,980.92 1,421,301.65 1,989,282.44 2,748,178.21 3,813,672.12

Total Current Liabilities (B) 160,000.00 160,000.00 160,000.00 160,000.00 160,000.00

Current Ratio (A/B) 5.99 8.88 12.43 17.18 23.84

Average C.A. RATIO 13.66

Liquid Assets (A) 398,980.92 581,301.65 729,282.44 858,178.21 978,672.12

Total Current Liabilities (B) 160,000.00 160,000.00 160,000.00 160,000.00 160,000.00

ACID TEST RATIO (A/B) 2.49 3.63 4.56 5.36 6.12

Average LIQUIDITY RATIO / ACID TEST RATIO 4.43

Cost per Qtr.:
Amount (Rs.)
Direct cost & other recurring exp For one Qtr. 200000

Depreciation on Furniture & Fixture For one Qtr. 22250

Total (Per Qtr.) 222250

Revenue Realisation:

Realisations
Items Amt. (Rs.)

Turnover/Sales 333,375

Total (Per Qtr.) 333,375

Total Revenue Realisation per Qtr. 333,375

Less:
Total cost of Production per Qtr. 222,250

Profit per Qtr. 111,125

Total Profit per Annum 444,500