M/S: BEHERA PLYWOOD INDUSTRIES

PROP : BIJAY KUMAR BEHERA

TENTULIA INDUSTRIAL ESTATE, BIRIDI, JAGATSINGHPUR
PROJECTED PROFITABILITY STATEMENT
Amount in Rs.

PARTICULARS 2022-23 2023-24 2024-25 2025-26 2026-27 2028-29

PERIODS 3 Months 12 Months 12 Months 12 Months 12 Months

Sale of Bricks 4,500,000.00 18,000,000.00 18,900,000.00 19,845,000.00 20,837,250.00

###

TOTAL SALE 4,500,000.00 18,000,000.00 18,900,000.00 19,845,000.00 20,837,250.00

COST OF PRODUCTION

Consumption of Raw Material 4,450,000.00 13,650,000.00 14,332,500.00 15,049,125.00 15,801,581.00

Transportation 90,000.00 360,000.00 396,000.00 435,600.00 479,160.00

Wages 201,000.00 804,000.00 844,200.00 886,410.00 930,731.00

Electricity Charges 36,000.00 144,000.00 151,200.00 158,760.00 166,698.00

Depreciation 184,250.00 344,938.00 300,940.00 262,767.00 229,623.00

TOTAL 4,961,250.00 15,302,938.00 16,024,840.00 16,792,662.00 17,607,793.00

Add: Opening Stock of Raw Material - 600,000.00 630,000.00 661,500.00 694,575.00

Less: Closing Stock of Raw Material 600,000.00 630,000.00 661,500.00 694,575.00 729,304.00

GROSS COST OF PRODUCTION 4,361,250.00 15,272,938.00 15,993,340.00 16,759,587.00 17,573,064.00

Add:Opening Stock of F. Stocks - 550,000.00 583,000.00 612,150.00 642,758.00

Less : Closing Stock of [Link] 550,000.00 583,000.00 612,150.00 642,758.00 674,896.00

NET COST OF PRODUCTION 3,811,250.00 15,239,938.00 15,964,190.00 16,728,979.00 17,540,926.00

GROSS PROFIT 688,750.00 2,760,062.00 2,935,810.00 3,116,021.00 3,296,324.00

EXPENSES

Salary to Staff 78,000.00 312,000.00 343,200.00 377,520.00 415,272.00

Administrative Expenses 180,000.00 720,000.00 792,000.00 871,200.00 958,320.00

Selling & Distribution Expenses 112,500.00 450,000.00 495,000.00 544,500.00 571,725.00

TOTAL COST 370,500.00 1,482,000.00 1,630,200.00 1,793,220.00 1,945,317.00

Profit Before Interest 318,250.00 1,278,062.00 1,305,610.00 1,322,801.00 1,351,007.00

Interest on Term Loan 91,125.00 329,328.00 252,588.00 175,849.00 99,110.00

Interest on Cash Credit 109,500.00 109,500.00 109,500.00 109,500.00 109,500.00

NET PROFIT 117,625.00 839,234.00 943,522.00 1,037,452.00 1,142,397.00

###

NP Ration 2.61 4.66 4.99 5.23 5.48

###

GP Ratio 15.31 15.33 15.53 15.70 15.82

 M/S: BEHERA PLYWOOD INDUSTRIES
PROP : BIJAY KUMAR BEHERA
TENTULIA INDUSTRIAL ESTATE, BIRIDI, JAGATSINGHPUR
PROJECTED BALANCE SHEET STATEMENT
Amount in Rs.

LIABILITIES 2022-23 2023-24 2024-25 2025-26 2026-27

Proprietor's Capital Account 415,000.00 532,625.00 1,227,859.00 1,991,381.00 2,728,833.00

Add: Net Profit 117,625.00 839,234.00 943,522.00 1,037,452.00 1,142,397.00

Less: Drawings - 144,000.00 180,000.00 300,000.00 480,000.00

CLOSING BALANCE 532,625.00 1,227,859.00 1,991,381.00 2,728,833.00 3,391,230.00

SECURED LOAN

Term Loan 2,700,000.00 2,131,560.00 1,563,120.00 994,680.00 426,240.00

Working Capital Loan 1,000,000.00 1,000,000.00 1,000,000.00 1,000,000.00 1,000,000.00

CURRENT LIABILITIES

Sundry Creditors 35,000.00 38,500.00 42,350.00 46,585.00 51,244.00

Liabilities for Expenses 13,000.00 28,000.00 30,000.00 32,000.00 35,000.00

TOTAL 4,280,625.00 4,425,919.00 4,626,851.00 4,802,098.00 4,903,714.00

ASSETS

FIXED ASSETS

Fixed Assets 3,000,000.00 2,815,750.00 2,470,812.00 2,169,872.00 1,907,105.00

Less: Depreciation 184,250.00 344,938.00 300,940.00 262,767.00 229,623.00

Net Block Of Fixed Assets 2,815,750.00 2,470,812.00 2,169,872.00 1,907,105.00 1,677,482.00

CURRENT ASSETS

Finished Stocks 550,000.00 583,000.00 612,150.00 642,758.00 674,896.00

Stock of Raw Materials 600,000.00 630,000.00 661,500.00 694,575.00 729,304.00

Receivables 241,000.00 645,000.00 1,054,500.00 1,404,150.00 1,640,306.00

Cash and Bank Balance 73,875.00 97,107.00 128,829.00 153,510.00 181,726.00

TOTAL 4,280,625.00 4,425,919.00 4,626,851.00 4,802,098.00 4,903,714.00

 M/S: BEHERA PLYWOOD INDUSTRIES
PROP : BIJAY KUMAR BEHERA
TENTULIA INDUSTRIAL ESTATE, BIRIDI, JAGATSINGHPUR
BREAK EVEN ANALYSIS
Amount in Rs.
PARTICULARS 2022-23 2023-24 2024-25 2025-26 2026-27
A. NET SALES 4,500,000.00 18,000,000.00 18,900,000.00 19,845,000.00 20,837,250.00
B. VARIABLE COST
Consumption of Raw Material 4,450,000.00 13,650,000.00 14,332,500.00 15,049,125.00 15,801,581.00
Transportation 90,000.00 360,000.00 396,000.00 435,600.00 479,160.00
Wages 201,000.00 804,000.00 844,200.00 886,410.00 930,731.00
Electricity Charges 36,000.00 144,000.00 151,200.00 158,760.00 166,698.00
Stock Difference (1,150,000.00) (63,000.00) (60,650.00) (63,683.00) (66,867.00)
Administrative Expenses(75%) 135,000.00 540,000.00 594,000.00 653,400.00 718,740.00
Selling & Distribution Exp.(75%) 84,375.00 337,500.00 371,250.00 408,375.00 428,793.75
TOTAL 3,846,375.00 15,772,500.00 16,628,500.00 17,527,987.00 18,458,836.75
CONTRIBUTION 653,625.00 2,227,500.00 2,271,500.00 2,317,013.00 2,378,413.25
C. FIXED COST
Interest on Term Loan 91,125.00 329,328.00 252,588.00 175,849.00 99,110.00
Interest on Working Capital Loan 109,500.00 109,500.00 109,500.00 109,500.00 109,500.00
Salaries to Staff 78,000.00 312,000.00 343,200.00 377,520.00 415,272.00
Administrative Expenses(25%) 45,000.00 180,000.00 198,000.00 217,800.00 239,580.00
Selling & Distribution Exp. (25%) 28,125.00 112,500.00 123,750.00 136,125.00 142,931.25
TOTAL 351,750.00 1,043,328.00 1,027,038.00 1,016,794.00 1,006,393.25
P.V. Ratio 14.52 12.38 12.02 11.68 11.41
B.E.P (Cash) Sale 2,421,686.75 8,430,933.33 8,545,462.56 8,708,745.67 8,816,999.21
B.E.P./Sale 53.82 46.84 45.21 43.88 42.31
Average B.E.P/Sale 46.41%
 M/S: BEHERA PLYWOOD INDUSTRIES
PROP : BIJAY KUMAR BEHERA
TENTULIA INDUSTRIAL ESTATE, BIRIDI, JAGATSINGHPUR
PROJECTED DEBT SERVICE COVERAGE RATIO
Amount in Rs.

PARTICULARS 2022-23 2023-24 2024-25 2025-26 2026-27

Retained Profit 117,625.00 839,234.00 943,522.00 1,037,452.00 1,142,397.00

Depreciation 184,250.00 344,938.00 300,940.00 262,767.00 229,623.00

Interest on Term Loan 91,125.00 329,328.00 252,588.00 175,849.00 99,110.00

Total Cash Accrual 393,000.00 1,513,500.00 1,497,050.00 1,476,068.00 1,471,130.00

REPAYMENT

Term Loan Instalment - 568,440.00 568,440.00 568,440.00 568,440.00

Interest on Term Loan 91,125.00 329,328.00 252,588.00 175,849.00 99,110.00

Total Repayment 91,125.00 897,768.00 821,028.00 744,289.00 667,550.00

Debt Service Coverage Ratio 4.31 1.69 1.82 1.98 2.20

Average Debt Service Coverage Ratio
2.40:1
 M/S: BEHERA PLYWOOD INDUSTRIES
PROP : BIJAY KUMAR BEHERA
TENTULIA INDUSTRIAL ESTATE, BIRIDI, JAGATSINGHPUR
CASH FLOW STATEMENT
Amount in Rs.

PARTICULARS 2022-23 2023-24 2024-25 2025-26 2026-27

SOURCES

Share Capital 532,625.00 695,234.00 763,522.00 737,452.00 662,397.00

Term Loan 2,700,000.00 (568,440.00) (568,440.00) (568,440.00) (568,440.00)

Working Capital Loan 1,000,000.00 - - - -

Sundry Creditors 35,000.00 3,500.00 3,850.00 4,235.00 4,659.00

Liability for Expenses 13,000.00 15,000.00 2,000.00 2,000.00 3,000.00

Depreciation 184,250.00 160,688.00 (43,998.00) (38,173.00) (33,144.00)

TOTAL 4,464,875.00 305,982.00 156,934.00 137,074.00 68,472.00

APPLICATION

FIXED ASSETS(Gross) 3,000,000.00 (184,250.00) (344,938.00) (300,940.00) (262,767.00)

Closing Stock [Link] 550,000.00 33,000.00 29,150.00 30,608.00 32,138.00

Stock of Raw Material 600,000.00 30,000.00 31,500.00 33,075.00 34,729.00

Receivables 241,000.00 404,000.00 409,500.00 349,650.00 236,156.00

TOTAL 4,391,000.00 282,750.00 125,212.00 112,393.00 40,256.00

Opening Balance - 73,875.00 97,107.00 128,829.00 153,510.00

Surplus 73,875.00 23,232.00 31,722.00 24,681.00 28,216.00

Closing Balance 73,875.00 97,107.00 128,829.00 153,510.00 181,726.00

 M/S: BEHERA PLYWOOD INDUSTRIES
PROP : BIJAY KUMAR BEHERA
TENTULIA INDUSTRIAL ESTATE, BIRIDI, JAGATSINGHPUR
SCHEDULE OF FIXED ASSETS & DEPRECIATION
Amount in Rs.
Civil Machinery & Installation & Furniture
Particulars Transformer Total
Construction Equipment Electrification & Fixture
Gross Value of Assets 1,550,000.00 610,000.00 200,000.00 560,000.00 80,000.00 3,000,000.00
Rate of Depreciation 10% 15% 15% 15% 10%
Depreciation for 2022-23 77,500.00 45,750.00 15,000.00 42,000.00 4,000.00 184,250.00
W.D.V. At the end of 2023 1,472,500.00 564,250.00 185,000.00 518,000.00 76,000.00 2,815,750.00
Depreciation for 2023-24 147,250.00 84,638.00 27,750.00 77,700.00 7,600.00 344,938.00
W.D.V. At the end of 2024 1,325,250.00 479,612.00 157,250.00 440,300.00 68,400.00 2,470,812.00
Depreciation for 2024-25 132,525.00 71,942.00 23,588.00 66,045.00 6,840.00 300,940.00
W.D.V. At the end of 2025 1,192,725.00 407,670.00 133,662.00 374,255.00 61,560.00 2,169,872.00
Depreciation for 2025-26 119,273.00 61,151.00 20,049.00 56,138.00 6,156.00 262,767.00
W.D.V. At the end of 2026 1,073,452.00 346,519.00 113,613.00 318,117.00 55,404.00 1,907,105.00
Depreciation for 2026-27 107,345.00 51,978.00 17,042.00 47,718.00 5,540.00 229,623.00
W.D.V. At the end of 2027 966,107.00 294,541.00 96,571.00 270,399.00 49,864.00 1,677,482.00
Depreciation for 2027-28 96,611.00 44,181.00 14,486.00 40,560.00 4,986.00 200,824.00
W.D.V. At the end of 2028 869,496.00 250,360.00 82,085.00 229,839.00 44,878.00 1,476,658.00
Depreciation for 2028-29 86,950.00 37,554.00 12,313.00 34,476.00 4,488.00 175,781.00
W.D.V. At the end of 2029 782,546.00 212,806.00 69,772.00 195,363.00 40,390.00 1,300,877.00
Depreciation for 2029-30 78,255.00 31,921.00 10,466.00 29,304.00 4,039.00 153,985.00
W.D.V. At the end of 2030 704,291.00 180,885.00 59,306.00 166,059.00 36,351.00 1,146,892.00
 M/S: BEHERA PLYWOOD INDUSTRIES
PROP : BIJAY KUMAR BEHERA
TENTULIA INDUSTRIAL ESTATE, BIRIDI, JAGATSINGHPUR
REPAYMENT SCHEDULE OF TERM LOAN
Term Loan of Rs. 27,00,000.00 will be repay in 60 Monthly installments with moratorium periodof 3 months,
Interest to charge @13.50% per annum .
Year No of Opening Monthly Yearly Monthly Yearly Total Closing
Instalment Balance Principal Interest Instalment Balance
2022-23 1 2,700,000.00 - 30,375.00 30,375.00 2,700,000.00
2 2,700,000.00 - 30,375.00 30,375.00 2,700,000.00
3 2,700,000.00 - - 30,375.00 91,125.00 30,375.00 2,700,000.00
2023-24 4 2,700,000.00 47,370.00 30,375.00 77,745.00 2,652,630.00
5 2,652,630.00 47,370.00 29,842.00 77,212.00 2,605,260.00
6 2,605,260.00 47,370.00 29,309.00 76,679.00 2,557,890.00
7 2,557,890.00 47,370.00 28,776.00 76,146.00 2,510,520.00
8 2,510,520.00 47,370.00 28,243.00 75,613.00 2,463,150.00
9 2,463,150.00 47,370.00 27,710.00 75,080.00 2,415,780.00
10 2,415,780.00 47,370.00 27,178.00 74,548.00 2,368,410.00
11 2,368,410.00 47,370.00 26,645.00 74,015.00 2,321,040.00
12 2,321,040.00 47,370.00 26,112.00 73,482.00 2,273,670.00
13 2,273,670.00 47,370.00 25,579.00 72,949.00 2,226,300.00
14 2,226,300.00 47,370.00 25,046.00 72,416.00 2,178,930.00
15 2,178,930.00 47,370.00 568,440.00 24,513.00 329,328.00 71,883.00 2,131,560.00
2024-25 16 2,131,560.00 47,370.00 23,980.00 71,350.00 2,084,190.00
17 2,084,190.00 47,370.00 23,447.00 70,817.00 2,036,820.00
18 2,036,820.00 47,370.00 22,914.00 70,284.00 1,989,450.00
19 1,989,450.00 47,370.00 22,381.00 69,751.00 1,942,080.00
20 1,942,080.00 47,370.00 21,848.00 69,218.00 1,894,710.00
21 1,894,710.00 47,370.00 21,315.00 68,685.00 1,847,340.00
22 1,847,340.00 47,370.00 20,783.00 68,153.00 1,799,970.00
23 1,799,970.00 47,370.00 20,250.00 67,620.00 1,752,600.00
24 1,752,600.00 47,370.00 19,717.00 67,087.00 1,705,230.00
25 1,705,230.00 47,370.00 19,184.00 66,554.00 1,657,860.00
26 1,657,860.00 47,370.00 18,651.00 66,021.00 1,610,490.00
27 1,610,490.00 47,370.00 568,440.00 18,118.00 252,588.00 65,488.00 1,563,120.00
2025-26 28 1,563,120.00 47,370.00 17,585.00 64,955.00 1,515,750.00
29 1,515,750.00 47,370.00 17,052.00 64,422.00 1,468,380.00
30 1,468,380.00 47,370.00 16,519.00 63,889.00 1,421,010.00
31 1,421,010.00 47,370.00 15,986.00 63,356.00 1,373,640.00
32 1,373,640.00 47,370.00 15,453.00 62,823.00 1,326,270.00
33 1,326,270.00 47,370.00 14,921.00 62,291.00 1,278,900.00
34 1,278,900.00 47,370.00 14,388.00 61,758.00 1,231,530.00
35 1,231,530.00 47,370.00 13,855.00 61,225.00 1,184,160.00
36 1,184,160.00 47,370.00 13,322.00 60,692.00 1,136,790.00
37 1,136,790.00 47,370.00 12,789.00 60,159.00 1,089,420.00
38 1,089,420.00 47,370.00 12,256.00 59,626.00 1,042,050.00
39 1,042,050.00 47,370.00 568,440.00 11,723.00 175,849.00 59,093.00 994,680.00
2026-27 40 994,680.00 47,370.00 11,190.00 58,560.00 947,310.00
41 947,310.00 47,370.00 10,657.00 58,027.00 899,940.00
42 899,940.00 47,370.00 10,124.00 57,494.00 852,570.00
43 852,570.00 47,370.00 9,591.00 56,961.00 805,200.00
44 805,200.00 47,370.00 9,059.00 56,429.00 757,830.00
45 757,830.00 47,370.00 8,526.00 55,896.00 710,460.00
46 710,460.00 47,370.00 7,993.00 55,363.00 663,090.00
47 663,090.00 47,370.00 7,460.00 54,830.00 615,720.00
48 615,720.00 47,370.00 6,927.00 54,297.00 568,350.00
49 568,350.00 47,370.00 6,394.00 53,764.00 520,980.00
50 520,980.00 47,370.00 5,861.00 53,231.00 473,610.00
51 473,610.00 47,370.00 568,440.00 5,328.00 99,110.00 52,698.00 426,240.00
2027-28 52 426,240.00 47,370.00 4,795.00 52,165.00 378,870.00
53 378,870.00 47,370.00 4,262.00 51,632.00 331,500.00
54 331,500.00 47,370.00 3,729.00 51,099.00 284,130.00
55 284,130.00 47,370.00 3,196.00 50,566.00 236,760.00
56 236,760.00 47,370.00 2,664.00 50,034.00 189,390.00
57 189,390.00 47,370.00 2,131.00 49,501.00 142,020.00
58 142,020.00 47,370.00 1,598.00 48,968.00 94,650.00
59 94,650.00 47,370.00 1,065.00 48,435.00 47,280.00
60 47,280.00 47,280.00 532.00 47,812.00 -
 M/S: BEHERA PLYWOOD INDUSTRIES
PROP : BIJAY KUMAR BEHERA
TENTULIA INDUSTRIAL ESTATE, BIRIDI, JAGATSINGHPUR
WORKING CAPITAL REQUIREMENT
Amount in Rs.
Margin Bank
Particulars Total
% Amount Finance

Stock of Raw Materials (15 Days) 600,000.00 10% 60,000.00 540,000.00

Finished Stocks (7 Days) 550,000.00 10% 55,000.00 495,000.00

1,150,000.00 115,000.00 1,035,000.00

Less: Sundry Creditors 7 Days 35,000.00

Permissiable Cash Credit Loan 1,000,000.00

 M/S: BEHERA PLYWOOD INDUSTRIES
PROP : BIJAY KUMAR BEHERA
TENTULIA INDUSTRIAL ESTATE, BIRIDI, JAGATSINGHPUR
COST OF THE PROJECT
Sl. No. Particulars Amount(Rs.) Amount(Rs.)

1 Land (Lease/Industrial Estate) -

2 Civil Construction

a Factory Shed 750,000.00

b Office Building and Other Structure 700,000.00

c Bore Well with 3 H.P Motor 100,000.00 1,550,000.00

3 Machinery & Equipment

a Saw Mill Machineries 420,000.00

b Tools & Equipments 70,000.00

c Motor 120,000.00 610,000.00

4 Installation & Electrification 200,000.00

5 Transformer 560,000.00

6 Furniture & Fixture 80,000.00

7 Working Capital 1,115,000.00

TOTAL 4,115,000.00

MEANS OF FINANCE
1 Promotors Contribution 415,000.00
2 Working Capital Loan from Bank 1,000,000.00
3 Term Loan from Bank 2,700,000.00
TOTAL 4,115,000.00
 M/S: BEHERA PLYWOOD INDUSTRIES
PROP : BIJAY KUMAR BEHERA
TENTULIA INDUSTRIAL ESTATE, BIRIDI, JAGATSINGHPUR
MAN POWER REQUIREMENT

WAGES

Sl. No. PARTICULARS NOS Per Month Per Annum

1 Manager (Self) 1 - -

2 Supervisor 1 15,000.00 180,000.00

3 Machine Operator 2 10,000.00 240,000.00

4 Unskilled Worker 4 8,000.00 384,000.00

TOTAL WAGES 8 804,000.00

SALARY

1 Accountant 1 10,000.00 120,000.00

2 Office Boy 1 8,000.00 96,000.00

3 Watchman 1 8,000.00 96,000.00

TOTAL SALARY 3 312,000.00