PROJECT CUM
FEASIBILITY REPORT FOR
MANUFACTURING OF COLDDRINK
UNDER
MUKHYAMANTRI YUVA UDYAMI VIKASH ABHIYAAN
FOR
AMIT ENTERPRISES
AMIT
RESIDENT & UNIT ADDRESS
ADDRESS- FLOOR NO.1 FLAT NO.1 HOMI BHABHA CANCER HOSPITAL
POST- CHITTUR
DIST. - VARANASI
UTTAR PRADESH-221002
AMIT ENTERPRISES
ADDRESS- FLOOR NO.1 FLAT NO.1 HOMI BHABHA CANCER HOSPITAL
POST- CHITTUR
DIST. - VARANASI
INDEX
SR. NO. PARTICULARS PAGE NO.
1 Project at Glance 1
2 Introduction 2
Assumption factor considered in preparation of
3 3
project report
Details of Scheme/Cost of Project/Means of
4 4-5
Finance
5 Calculation of Interest/Depreciation 6
6 Projection of performance & profitability 7
7 Projected Balance Sheet 8
8 Projected Cash flow statement 9
9 Break Even Analysis 10
10 Calculation of Debt Service Coverage Ration 11
PROJECT REPORT FOR BEAUTY PARLOUR
UNDER
MUKHYAMANTRI YUVA UDYAMI VIKASH ABHIYAAN
PROJECT AT GALANCE
1 Name of the Unit AMIT ENTERPRISES
2 Line of Activity MANUFACTURING AND TRADING
3 Products COLDDRINK MANUFACTURING
4 New/Expansion/Modernization New
5 Constitution Proprietorship
6 Name of the Proprietor AMIT
7 Registered Address ADDRESS- FLOOR NO.1 FLAT NO.1 HOMI BHABHA CANCER HOSPITAL
POST- CHITTUR,VARANASI-221002
8 Site Location ADDRESS- FLOOR NO.1 FLAT NO.1 HOMI BHABHA CANCER HOSPITAL
POST- CHITTUR,VARANASI-221002
9 Cost of the Project ₹ 5,00,000.00
10 Feciliites Required Term Loan & Cash Credit
11 Promoters Contribution ₹ 50,000.00
12 Term Loan From Bank ₹ 2,65,500.00
13 Working Capital From Bank ₹ 1,84,500.00
14 Repayment of term Loan Rs. 6,321.43/- each in 42 monthly Installments
13 BEP 20.02
14 Average DSCR 1.95
15 Employment Generation 2
INTRODUCTION
1- Name & Address of unit: AMIT ENTERPRISES
ADDRESS- FLOOR NO.1 FLAT NO.1 HOMI BHABHA CANCER HOSPITAL
POST- CHITTUR,VARANASI-221002
U.P.
2- Constitution : PROPRIETORSHIP
The unit will be managed by itself by AMIT RESIDENT OF - BUILDING NO. 1 HOMI BHABHA CANCER HOSPITAL
3- Management :
CHITTUR,VARANASI-221002
1-Product & Applications:The project involves setting up a manufacturing unit for producing
carbonated soft drinks (cold drinks) under a unique brand name. The cold drink will be available in
multiple flavors and packaging sizes to cater to varying consumer preferences. The plant will serve
both local retail and wholesale markets with focus on quality, affordability, and branding.
4 - About Project :
ASSUMPTION/FACTORS CONSIDERED IN PREPARATION OF PROJECT REPORT
SR. NO. ASSUMPTIONS/FACTORS
1 It has been assumed that Average Rate of Gross Profit will be 24.67% of total sales price.
2 It has been assumed that Average Rate of Net Profit will be 12.95% of total sales price.
3 It has been assumed that Proprietor contribution will be 10.00% of total project cost.
4 It has been assumed that government subsidy is interest on loan
5 The interest Rate of term loan & working capital Loan has been @10% p.a. which reimbursement by Govt.
6 Term Loan moratorium period 6 month and term loan will be paid in 42 Equal monthly installments.
The cost of machinery & equipment/materials indicated refer to a particular make and the prices are appropriate to these prevailing
7
in the market at the time of preparation of this profile and depreciation will be charged on written down value method @15%.
8 For smooth functioning of unit, it is suggested that unit should have a good stock of quality raw material.
Neither Audit nor review has been carried out for these financial statements. Therefore, no assurance is expressing my opinion &
9
proprietor is responsible to the users for the figures & information compiled by us.
INTRODUCTION
1- Name & Address of unit: AMIT ENTERPRISES
ADDRESS- FLOOR NO.1 FLAT NO.1 HOMI BHABHA CANCER HOSPITAL
POST- CHITTUR,VARANASI-221002
2- Constitution : PROPRIETORSHIP
3- Management : The unit will be managed by itself by AMIT RESIDENT OF - BUILDING NO. 1 HOMI
BHABHA CANCER HOSPITAL CHITTUR,VARANASI-221002
TOTAL PROJECT COST
S. NO. PARTICULAR AMOUNT(RS.)
4 FIXED COST OF PROJECT:
i) Building Construction 0.00
ii) Plant and Machinery 2,95,000.00
Total (Rs.) 2,95,000.00
5 REQUIREMENT OF WORKING CAPITAL:
i)Stock of Raw Materials and Finished Goods 2,05,000.00
Total (Rs.) 2,05,000.00
6 TOTAL COST OF PROJECT:
i) Fixed Cost of Project 2,95,000.00
ii) Working Capital Requirement 2,05,000.00
Total (Rs.) 5,00,000.00
7 MEANS OF FINANCE:
i) Term Loan From Bank 2,65,500.00
ii) Working Capital Loan From Bank 1,84,500.00
iii) Owner's Contribution 50,000.00
Total (Rs.) 5,00,000.00
8 PATTERN OF FINANCE:
Owners's Capital Fund Loan From Bank Total Availability of
Term Loan Working Capital Fund
1) Fixed Cost of Project 29,500.00 2,65,500.00 ------- 2,95,000.00
2) Working Capital Requirement 20,500.00 -------- 1,84,500.00 2,05,000.00
TOTAL COST 50,000.00 2,65,500.00 1,84,500.00 5,00,000.00
CALCULATION OF INTEREST ON LOAN Rate of Intt.- 10% P.A. (By Govt.)
1ST YEAR 2ND YEAR 3RD YEAR 4TH YEAR
PARTICULARS AMOUNT
INT. BAL. INT. BAL. INT. BAL. INT. BAL.
Term Loan 2,65,500.00 26,550.00 1,89,643.00 18,964.00 1,13,786.00 11,379.00 37,929.00 3,793.00 -
Working Capital Loan 1,84,500.00 18,450.00 1,84,500.00 18,450.00 1,84,500.00 18,450.00 1,84,500.00 18,450.00 1,84,500.00
TOTAL 4,50,000.00 45,000.00 3,74,143.00 37,414.00 2,98,286.00 29,829.00 2,22,429.00 22,243.00 1,84,500.00
CALCULATION OF DEPRECIATION ON FIXED ASSETS
1ST YEAR 2ND YEAR 3RD YEAR 4TH YEAR
FIXED ASSETS COST
DEP WDV DEP WDV DEP WDV DEP WDV
Plant & Machinery 2,95,000.00 44,250.00 2,50,750.00 37,613.00 2,13,137.00 31,971.00 1,81,166.00 27,175.00 1,53,991.00
TOTAL 2,95,000.00 44,250.00 2,50,750.00 37,613.00 2,13,137.00 31,971.00 1,81,166.00 27,175.00 1,53,991.00
PROJECTED PROFITABILITY ESTIMATE
Amount in Rs.
Particulars 1st Year 2nd Year 3rd Year 4th Year
A. Income
Sales inlcuding all miscellaneous
receipts 12,00,000.00 14,00,000.00 15,25,000.00 17,00,000.00
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i) Raw Material Purchase 11,00,000.00 10,00,000.00 11,00,000.00 12,00,000.00
ii) Direct Labour and Wages 30,000.00 40,000.00 45,000.00 50,000.00
iii) Generator and electricity Charges 24,000.00 30,000.00 35,000.00 40,000.00
iv) Repair and Maintainance 10,000.00 12,000.00 15,000.00 17,000.00
Total of B 11,64,000.00 10,82,000.00 11,95,000.00 13,07,000.00
Add:- Opening Stock of R.M. 0.00 1,30,000.00 1,20,000.00 1,40,000.00
Opening Stock in Progress 0.00 40,000.00 50,000.00 60,000.00
Opening Stock of Finished Goods 0.00 90,000.00 1,20,000.00 1,30,000.00
Less:- Closing Stock of R.M. 1,30,000.00 1,20,000.00 1,40,000.00 1,50,000.00
Closing Stock in Progress 40,000.00 50,000.00 60,000.00 75,000.00
Closing Stock of Finished Goods 90,000.00 1,20,000.00 1,30,000.00 1,35,000.00
[Link] Profit for the Year (A-B) 2,96,000.00 3,48,000.00 3,70,000.00 4,23,000.00
Depreciation 44,250.00 37,613.00 31,971.00 27,175.00
Interest 45,000.00 37,414.00 29,829.00 22,243.00
Office General & Administrative exp. 72,000.00 96,000.00 1,10,000.00 1,20,000.00
Net Profit for the year 1,34,750.00 1,76,973.00 1,98,200.00 2,53,582.00
Drawing - 60,000.00 72,000.00 1,80,000.00
Trf to Reserve & Surplus 1,34,750.00 1,16,973.00 1,26,200.00 73,582.00
Cum Reserve & Surplus 1,34,750.00 2,51,723.00 3,77,923.00 4,51,505.00
Net Cash Accruals 1,79,000.00 1,54,586.00 1,58,171.00 1,00,757.00
Repayment of Term Loan 75,857.00 75,857.00 75,857.00 37,929.00
Gross Profit Ratio 24.67% 24.86% 24.26% 24.88%
Net Profit Sales Ratio 11.23% 12.64% 13.00% 14.92%
PROJECTED BALANCE SHEET
Amount (Rs)
Particulars Ist Year 2nd Year 3rd Year 4th Year
I. EQUITY AND LIABILITIES
(1) Shareholder's Funds
(a) Share Capital - - - -
(b) Opening Balance 50,000.00 1,84,750.00 3,01,723.00 4,27,923.00
(b) Net Profit 1,34,750.00 1,76,973.00 1,98,200.00 2,53,582.00
Less: Drawing - 60,000.00 72,000.00 1,80,000.00
Reserve & surplus 1,84,750.00 3,01,723.00 4,27,923.00 5,01,505.00
(2) Long term Liabilities
1. Long-term borrowings 1,89,643.00 1,13,786.00 37,929.00 -
(3) Current Liabilities
1. Cash Credit 1,84,500.00 1,84,500.00 1,84,500.00 1,84,500.00
2. Sundry Creditors 46,000.00 85,914.00 1,17,243.00 73,343.00
Total 6,04,893.00 6,85,923.00 7,67,595.00 7,59,348.00
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(1) Non-current assets
A. Fixed Assets :
Gross Block 2,95,000.00 2,50,750.00 2,13,137.00 1,81,166.00
Less : Depreciation 44,250.00 37,613.00 31,971.00 27,175.00
Net Block A 2,50,750.00 2,13,137.00 1,81,166.00 1,53,991.00
(b) Non-current investments
(e) Other non-current assets
(2) Current assets
(b) Inventories 2,60,000.00 2,90,000.00 3,30,000.00 3,60,000.00
(c) Trade receivables 25,000.00 75,000.00 80,000.00 1,00,000.00
(d) Cash and cash equivalents 68,143.00 1,04,286.00 1,71,429.00 1,39,357.00
(f) Other current assets 1,000.00 3,500.00 5,000.00 6,000.00
Total 6,04,893.00 6,85,923.00 7,67,595.00 7,59,348.00
Current Ratio 1.53 1.74 1.93 2.32
Debt to Equity Ratio 2.03 0.99 0.52 0.37
PROJECTED CASHFLOW STATEMENT
Amount (Rs.)
Particulars Ist Year 2nd Year 3rd Year 4th Year
A. Source Funds :
1. Cash Accurals
(Net Profit + Interest) 1,79,750.00 2,14,387.00 2,28,029.00 2,75,825.00
2. Depreciation 44,250.00 37,613.00 31,971.00 27,175.00
3. Equity 50,000.00 0.00 0.00 0.00
4. Bank Loan 4,50,000.00 0.00 0.00 0.00
5. Sundry Creditor 46,000.00 39,914.00 31,329.00 (43,900.00)
Total Sources 7,24,000.00 2,52,000.00 2,60,000.00 3,03,000.00
B. Disposition of Funds :
1. Increase in Sundry Debtor 25,000.00 50,000.00 5,000.00 20,000.00
2. Increase in fixed assets 2,95,000.00 - - -
3. EMI 75,857.00 75,857.00 75,857.00 37,929.00
4. Increase in inventory 2,60,000.00 30,000.00 40,000.00 30,000.00
5. Drawing - 60,000.00 72,000.00 1,80,000.00
Total Disposition 6,55,857.00 2,15,857.00 1,92,857.00 2,67,929.00
C. Net Surplus (A -B) 68,143.00 36,143.00 67,143.00 35,071.00
D. Closing Balance 68,143.00 1,04,286.00 1,71,429.00 1,39,357.00
BREAK EVEN ANALYSIS
(Level of Production)
1st year data 2nd year data 3rd year data 4th year data
A. Sales value 12,00,000.00 14,00,000.00 15,25,000.00 17,00,000.00
B. Variable Overheads :
1 Cost of Production 9,04,000.00 10,52,000.00 11,55,000.00 12,77,000.00
9,04,000.00 10,52,000.00 11,55,000.00 12,77,000.00
C. Contribution 2,96,000.00 3,48,000.00 3,70,000.00 4,23,000.00
D. Fixed Overheads :
3 Interest 45,000.00 37,414.00 29,829.00 22,243.00
Total cash fixed overheads 45,000.00 37,414.00 29,829.00 22,243.00
E. Non-cash fixed Overheads :
1 Depreciation 44,250.00 37,613.00 31,971.00 27,175.00
Total Non-cash fixed Overheads : 44,250.00 37,613.00 31,971.00 27,175.00
F. Total fixed overheads (D+E) 89,250.00 75,027.00 61,800.00 49,418.00
G. Break Even Point % (F/C*100) 30.15 21.56 16.70 11.68
Break Even Sale 3,61,824.32 3,01,832.76 2,54,716.22 1,98,606.62
Cash Break Even Point % (D/C*100) 15.20 10.75 8.06 5.26
Cash Break Even Sale 1,82,432.43 1,50,516.09 1,22,943.85 89,392.67
CALCULATION OF DEBT SERVICE COVERAGE RATIO (D.S.C.R.)
Amount (Rs)
Particulars Ist Year 2nd Year 3rd Year 4th Year
Repayment of Term Loan 75,857.00 75,857.00 75,857.00 37,929.00
Interest on Term Loan 45,000.00 37,414.00 29,829.00 22,243.00
Total (A) 1,20,857.00 1,13,271.00 1,05,686.00 60,172.00
Profit before Depreciation & Tax
Profit before after Tax 1,34,750.00 1,16,973.00 1,26,200.00 73,582.00
a. Depreciation 44,250.00 37,613.00 31,971.00 27,175.00
b. Interest 45,000.00 37,414.00 29,829.00 22,243.00
Total (B) 2,24,000.00 1,92,000.00 1,88,000.00 1,23,000.00
Debt Service coverage Ratio(B/A) 1.85 1.70 1.78 2.04
Minimum DSCR 1.85
Maximum DSCR 2.04
Average DSCR 1.95