Particular Amount
Revenue 100
Cost of Goods
` 42
Labour 30
Other Direct Cost and Overhead 10
Total Direct cost 82
Gross Margin 18
Indirect Cost and Admin Cost 5
EBITDA 13
Interest Cost 1.33
Depreciation and Amortization 4
EBT 7.67
Tax (30%) 2.30
Net Profit / Income 5.37
Working Notes and Assumption
1 As per construction industry recommended ratio sales to total asset should be 5
Revenue/sales is 100 then total asset come to 20
2 Recommended debt to equity ratio 2:1
So total asset 20
13.33
1.33
Assume interest rate is 10%
sset should be 5